BOSTON PUBLIC LIBRARY O I I 3 V I " (o 2.
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3 9999 06317 268 6
STATISTICS OF INCOME . . . 1961-62
with accounting periods ended
July 1961 - June 1962
U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE
OCCIOpTAL COLLEGE
SEP 1 8 1964
LIBRARY
■pl C T~l ^~\ O T T' ^~\ T-ITT
Statistics of Income / 1961-62
Corporation
INCOME TAX
RETURNS
with accounting
periods ended
July 1961 -June 1962
^^^^
bOSTON PUBLIC LtBRARY
GOVERNMENT 80CUMENTS DEPARTMENT
MAY 1 1 2000
u
Prepared under the direction of the
Commissioner of Internal Revenue
by the Statistics Division
U. S. TREASURY DEPARTMENT
Internal Revenue Service • Publication No. 16 (7-64')
INTERNAL REVENUE SERVICE
BerTRAND M. Harding, Acting Commissioner
William H. Smith, Assistant Commissioner (Planning and Research)
Statistics Division:
VlTO NaTRELLA, Director
James M. Jarrett, Assistant Director
Thomas F. McHugh, Chief, Income, Finance, and Wealth Branch
Robert A. Wilson, Supervisory Statistician
rH««Ta*H^ ZTJiiAU^-iXi "'Ji^MVtMtihi ;
\ rA!^
UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON : 1964
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C., 20402 - Price |2.00 (Paper Cover)
LETTER OF TRANSMITTAL
Treasury Department,
Office of Commissioner of Internal Revenue,
Washington, D. C, July 20, 1964.
Dear Mr. Secretary:
I am transmitting the Statistics of Income— 1961-62, Corporation Income Tax
Returns with accounting periods ended July 1961 through June 1962. This report
was prepared in partial fulfillment of the requirements 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.
As is customary, this report presents a wide variety of benchmark statistics
on corporations, with information about their assets, liabilities, receipts, deduc-
tions, profits, income tax liability, anddistributions to stockholders. These facts
are presented for various industry and size groupings. A number of special
topics are included, such as the methods used to compute the depreciation claimed
for tax purposes and the aggregate net gain or loss on sales of certain business
property as determined under Code section 1231.
A supplemental report for 1961-62, due to be released in the fall of 1964, will
provide information on Western Hemisphere trade corporations and on the foreign
tax credit. Statistics on the foreign tax credit will include the income remitted
from foreign sources and the foreign taxes paid on it.
Acting Commissioner of Internal ReveyLe
Hon. Douglas Dillon,
Secretary of the Treasury.
m
CONTENTS
, _, Page
1. Corporation income tax returns, July 1961-June 1962:
Guide to tables by subject 2
Period covered and returns included 3
Summary of 1961-62 3
Statistics classified by size of business receipts and size of total
assets 4
Sales or exchanges of section 1231 property 5
Ownership of corporate stock 5
Depreciation methods 5
Ratio classifications 7
Changes in law:
Real estate investment trusts 7
Percentage depletion 8
Life insurance companies 8
Foreign tax credit 9
Statistical population 10
Description of the sample and limitations of the data 11
Explanation of terms 15
2. Tables compiled from corporation income tax returns, July 1961-
June 1962 31
3. Methods used in computing depreciation, 1961-62 and 1960-61 261
4. Corporation income tax returns, historical summary, 1952-53 through
1961-62:
Historical comparability of terms 273
Historical tables 275
5. Source Book of Statistics of Income, 1926-27 through 1951-52 and
1953-54 through 1961-62 285
6. Corporation income tax return forms, 1961 289
Index 359
V
7. Corporation Income
Tax Returns^
July 1961 - June 1962
GUIDE TO TABLES BY SUBJECT
Table
No. No.
Industry measurement:
Minor industry — receipts, net income, income tax, and distributions to stockholders 1 34
Major industry and asset size— balance sheets and income statements 2 40
Major industry and business receipts size— selected income and balance sheet items '.... 5 I66
Size distributions:
Total assets:
Major industry —balance sheets and income statements 2 40
Industrial division — receipts, total assets, and net income, by size of business
receipts 3 144
Net income:
Industrial division — receipts, net income, income tax, and distributions to stock-
holders 4 162
Regular and alternative tax liability— net income, income subject to tax, and income
tax 8 191
Business receipts:
Major industry — selected income and balance sheet items 5 j^gg
Industrial division — receipts, total assets, and net income, by size of total assets 3 144
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, insurance, and resident
foreign corporation returns 9 192
Income tax: Total assets, receipts, income tax, foreign tax credit, and distributions to stock-
holders, by industrial division 10 198
Tax liability by type:
Regular and alternative tax, by size of net income 8 191
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, insurance, and resident
foreign corporation returns 9 192
Taxpayments: On declarations of estimated tax or with requests for extension of time in which to
file, by month accounting period ended 11, 12 202,203
Ratios from returns:
Percent of net worth to total assets— total assets, receipts, net income, interest paid, and
distributions to stockholders, by size of total assets and industrial division 16 212
Percent of inventory change — receipts, inventories, net income, and income tax, by size of
business receipts, manufacturing and trade corporations 17 224
Inventories:
Percent of inventory change — receipts, inventories, net income, and income tax, by size of
business receipts, manufacturing and trade corporations 17 224
Beginning and ending inventories, business receipts, total assets, net income and income tax,
by month accounting period ended 18 228
Region and district of filing:
Number of returns, by size of total assets 15 208
Number of returns, net income, and income tax 14 207
Corporations owned 50 percent or more by any one stockholder by size of total assets 13 204
Accounting periods:
Calendar and noncalendar periods— receipts, net income, income tax, by size of net income or
deficit 6 189
Net income, income subject to tax, income tax, and distributions to stockholders, by month
accounting period ended 7 190
Payments on declarations of estimated tax or with requests for extension of time in which to file,
by month accounting period ended 11, 12 202,203
Beginning and ending inventories, business receipts, total assets, net income and income tax,
by month accounting period ended 18 228
Depreciation:
Method of computation, by size of total assets, by industrial division, 1961-62 and
1960-61 26 262
Method of computation, by minor industrial group, 1960-61 27 264
Returns with net income: Balance sheet and income statements, by major industrial groups, or by
size of total assets 21, 22 246,254
Consolidated returns: Balance sheet and income statements, by industrial division 23, 24 256,257
Stock ownership: Returns of corporations indicating 50 percent or more of their stock owned by any
one stockholder by region of filing and size of total assets 13 204
Small business corporation returns, Form 1120-8 25 258
Returns with sales or exchanges of section 1231 property: Major industrial group or size of total
assets 19, 20 242,245
Historical statistics, 1952-53 through 1961-62 28-33 275-282
2
CORPORATION INCOME TAX RETURNS WITH ACCOUNTING PERIODS
ENDED JULY 1961 THROUGH JUNE 1962
PERIOD COVERED AND RETURNS INCLUDED
Income and financial statistics for 1961-62 presented
in this report were derived from a sample of the more
than 1,240,000 corporation income tax and information
returns with accounting periods ended July 1961 through
June 1962.
Active corporations filed almost 1,200,000 returns,
including 106,000 information returns of small business
corporations electing to be taxed through their share-
holders. 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 do-
mestic and resident foreign corporations in existence at
any time during the year, unless they were expressly
exempt, were required to file a return. Financial data
from inactive corporation returns, as well as from re-
turns filed by the few unincorporated businesses which
chose to be taxed as corporations, were excluded from
all tables.
Corporation statistics for 1961-62 were based not
only on returns with accounting periods coinciding with the
calendar year 1961, but also on returns with non-
calendar year accounting periods. Chart 1 illustrates
the numerous accounting periods used for this report
and chart 2 shows some information about the use of
calendar year and noncalendar year accounting periods.
Returns were due to be filed within two and one -half
months after the close of the corporate accounting
period. However, many companies were granted exten-
sions of time in which to file, so that some of the returns
for the accounting periods covered by this report were
not filed until early 1963 and were therefore not available
for statistical processing until the spring of 1963.
More recent financial information, for manufacturing
corporations only, is estimated quarterly by the Federal
Chart 2. -PERCENT OF RETURNS BY CALENDAR AND NONCALENDAR
YEAR STATUS, 1961-62"
NONCALENDAR YEAR RETURNS
Percent
100 80 60 40 20 0
"1 1 r
CALENDAR YEAR RETURNS
Percent
20 40 60 80 100
T
Number of active
corporation returns
k'^\.\\\ .'.^
1 r
Net income (less deficii)
Income tax
•Excludes part-year returns
fey
Trade Commission and the Securities and Exchange
Commission and published in the Quarterly Financial
Report for Manufacturing Corporations.
SUMMARY OF 1961-62
The number of returns filed for 1961-62 increased by
about 50,000 over the previous year. This increase was
about the same as the rise in the number of returns with
net income.
The 715,589 returns with net income were greater
in number than any reported in previous years. Like-
wise, the benchmark of $52,401,331,000 for net income
reported on these returns exceeded all previously re-
ported amounts. While the number of returns without net
income remained about the same as in 1960-61, the
deficit of $6,507,431,000 represented a slight decline.
Table A is a summary showing the increase in
receipts for 1961-62 over 1960-61 and its relationship
to total business deductions, net profit, and income tax.
Table A.— ACTIVE CORPORATION RETURNS: 'RECEIPTS, DEDUCTIONS, TAX,
AND PROFITS
Total ctjmpiled receipts.
Business receipts
Other receipts
Total conipiled deductions.
Cost of sales and operations.
Other deductions
CtJmpiled net profit^
Income tax
Ccsmpiled net profit less income tax^-
Accounting periods ended —
July 1961-
June 1962
July 1960-
June 1961
823.9
49.2
536.6
239.6
47.0
22.2
24.8
S02.3
46.3
577.0
227.6
44.5
21.9
22.6
^Includes net profit of 0.6 billion for 1961-62 and 0.4 billion for 1960-61 reported
by small business corporations for which an election was jnade to be taxed through
shareholders and were therefore not subject to the corporation income tax.
NOTE: Detail umy not add to total because of rounding.
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table B. —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 endeii-
July 1961-June 1962
Number of
returns
Total assets
(Thouaend
dotlara)
Total
compiled
receipts
(Thovaand
doltarai
Net income
(less
deficit)
(Thouaand
dot lata j
July 1960-Jujie 1961
Nuiuber of
returns
Total assets
^Thouaand
dollari)
Total
compiled
receipts
(Tbouaartd
dollara)
Net income
(less
deficit)
(Thaiaand
doHara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Total.
1, 190, 286
1, 289, 516, l71
87 J, 177, fM
45,893,900
1, 140, 574
1, 206, 662, 112
849,131,939
43, 505, 174
Zero assets
$1 under $25, 000
$25, COO under S50, 000
850,000 under $100,000
$100, OOO under $250,000
$250, 000 under $500, OOO
$500, 000 under $1, COO, 000
$1, 000, 000 under $2, 500, 000
$2, 500, COO under SS, 000, 000
$5, 000, OOC under $10, 000, 000
! ,10, 000, COO under $25, 000, 000
;25, 000, 000 under $50, 000, 000
! 150, 000, 000 under $100, 000, COO. .
ilOO, 000, 000 under $250, 000, 000.
;250, 000, 000 or more
42, 305
236,280
177, 653
206, 039
239,057
Ul,593
58,065
34,967
14,295
3,564
6,105
2,231
1,204
828
600
3, 192, 305
6,414,417
14,756,377
38,022,349
38,925,387
40, 246, 513
53, 889, 370
50, 022, 097
59, 864, 509
94,329,766
77,456,375
84, 155, 342
128, 928, 016
599, 312, lis
7,550,235
10, 713, 683
14,485,394
30,336,972
71,057,481
67, 512, 850
65, 795, 540
70,966,035
46, 763, 507
41,906,349
52,830,459
40,042,280
45, 205, 871
67, 136, 280
240,814,703
189, 114
'208,369
57,460
396, 601
1, 367, 147
1, 356, 577
1, 603, 493
2, 038, 756
1,821,510
1, 906, C91
2,901,031
2,433,003
3, 107, 883
4, 944, 793
21, 974, 31C
45,135
230, 116
169, 047
190, 316
229, 142
105, 174
54, 991
34,173
13,810
3,230
5,303
2,109
1,145
766
567
2, 974, 999
6, 140, 921
13,694,285
36, 392, 293
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, C92
552,296,834
6, 120, 713
10, 282, 0O2
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, 350
233, 000, 134
49, 585
'250,992
'63, 201
379,628
1,212,951
1, 223, 117
1,383,933
2,023,806
1,707,950
1, 353, 031
2, 916, 453
2, 304, 324
3, 083, 103
4,658,898
21, 027, 583
'Deficit.
Table C. —ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, BUSINESS RECEIPTS, AND NET INCOME OF MANUFACTURING AND NONMANUFACTURING CORPORATIONS,
BY SIZE OF TOTAL ASSETS, 1961-62 AND 1960-61
Total
Manufac
turing corporations
Nonmanufactijring corporations
Item and size of total assets
1961-62
1960-61
Increase or
decrease {-)
1961-62
1960-61
Increase or
decrease {-)
1961-62
1960-61
Increase or
decrease (-)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(S)
(9)
Number of returns:
Active corporations, total
1,190,286
1, 140, 574
49,712
173, 558
165,862
7,696
1,016,723
974,712
42,016
With total assets of—
1,428
1,188,858
1,333
1,139,241
95
49,617
316
173,242
304
165,558
12
7,684
1,112
1,015,616
1,029
973,683
83
Under $100 million
41,933
(Hitlion doltara}
Business receipts:
Active corporations , total
823,943
302,791
21,152
369,911
364,612
r,299
43^.032
433,179
15,853
With total assets of—
$100 million or more
283,341
276,345
7,496
168,421
167, 152
1,269
115,420
109, 193
6,227
Under $100 million
540, 102
526,446
13,656
201,490
197,460
4,030
338,612
328,986
9,626
net income (less deficit):
Active corporations , total
45,894
43,505
2,389
22,494
22,145
349
23,400
21,360
2,040
With total assets of —
26,919
18,975
25,686
17,819
1,233
1,156
13,689
8,805
13,507
8,638
182
167
13,230
10, 170
12,179
9,181
1,051
Under $100 million
989
Table D . —CORPORATION RETURNS: NUMBER, NET INCOME OR DEFICIT,
INCOME SUBJECT TO TAX, AND TAX
Accounting periods
ended —
Increase or
decrease (-)
Item
July 1961-
Junc 1962
July 1960-
June 1961
Number or
amount
Percent
(1)
(2)
(3)
(4)
Number of retuz-ns, total
Active corporations, total
1,240,759
1,190,236
106,048
50,473
958
715,589
52,401,331
647,772
51,496,954
'47,937,o91
553,628
'22,188,057
67,817
904,377
474,697
6,507,431
38,231
339,930
1,137,642
1,140,574
90,221
47,068
1,078
670,239
50,382,345
614,116
49,703,869
'47,245,572
527,465
'21,866,299
56,123
678,476
470,335
6,877,171
34,093
295,997
53,117
49,712
15,827
3,405
-120
45,350
2,018,986
33,o55
1,793,085
691,119
26,163
321,758
11,694
225,901
4,362
-369,740
4,133
43,933
4.5
4.4
Inactive corporations, total
Form 1120-S
Active corporations:
Returns with net inccme:
Number of returns, total
Net income, total thous . dol . .
Returns other than Form 13,20-S:
7.2
-11.1
6.8-
4.0
5.5
3.6
1.5
5.0
1.5
20.8
33.3
0.9
-5.4
12.1
14.8
Income subject to
Income tax:
Form 1120-S:
Returns without net income:
Number of returns, total
Deficit, total thous. dol..
Form 1120-S:
'includes amounts reported on returns without net income. Income subject to tax on
such returns was $9,609,000 for 1961-62, and $6,020,000 for 1960-61. Income tax on
returns without net income was $1,286,000 for 1961-62 and $393,000 for 1960-61. Tax
on returns without net income occurs because of special provisions of the Internal
Revenue Code applicable to life and certain mutual insurance businesses.
The number of returns, total assets, receipts, and net
income are compared for the two periods by size of
total assets in table B. Table C shows a comparison of
receipts and net income for large and small manufactur-
ing and nonmanufacturing corporations. Table D pro-
vides some information about the changes in corporate
net income and the resulting changes in income subject
to tax between 1961-62 and 1960-61. Charts 3 and 4
show receipts and net income for 1961-62 by industrial
division.
STATISTICS CLASSIFIED BY SIZE OF BUSINESS
RECEIPTS AND SIZE OF TOTAL ASSETS
In table 3 of this report, statistics are presented
which show the relationship between the size of business
receipts and the size of total assets of corporations.
The number of returns, receipts, total assets, and net
income are grouped by size of receipts within asset
size classes and shown for each industrial division.
Some apparent anomalies in the statistics may be
attributable to reporting requirements. For example, a
newly incorporated firm may have filed an initial return
covering less than the normal 12-month accounting
period and as a result the total assets shown on the
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Chart 3. -TOTAL RECEIPTS, BY INDUSTRIAL DIVISION, 1961-62
Finance,insurance,& real estate -
Public utilities -
ifi-'-Mrrs N^;"
Chart 4. -NET INCOME, BY INDUSTRIAL DIVISION, 1961-62
Services 1,
Mining 1.9%
Construction 1 . 1%
Agriculture 0.:
return (which was an end-of-year balance sheet amount)
may have been high relative to receipts for the short
accounting period. Conversely, for corporations which
liquidated during their taxable year, total assets may
have been zero or very small so that receipts for the
period may have been large relative to total assets.
Also, when a merger occurred, the return of the acquir-
ing corporation included the total end-of-year assets
for the merged company but reflected only that portion
of the receipts of the newly acquired company earned
since the date of merger. Companies that went out of
existence as a result of a merger had zero assets but
reported income and deduction items covering that
portion of their taxable year for which they operated
as a separate legal entity.
SALES OR EXCHANGES OF SECTION 1231 PROPERTY
"Capital assets" as defined by the Internal Revenue
Code differed significantly from the general and account-
ing concept of the term. In the Code definition, "...
the term 'capital assets' means property held by the
taxpayer ... but does not. include— (1) . . ., (2) prop-
erty, used in his trade or business, of a character which
is subject to the allowance for depreciation provided in
section 167, or real property used in his trade or busi-
ness, (3) . . ." Thus, property subject to depreciation
and real property were separated from the feroad
capital asset genus which under the Code included most
other types of property except inventories and property
held primarily for sale in the ordinary course of busi-
ness.
As shown in the Explanation of Terms, a maximum
tax rate of 25 percent was imposed on gains from the
sale of capital assets held six months or more, and
losses from the sale of capital assets could be deducted
in computing taxable income only to the extent of capital
gains. Depreciable and real property used for business
purposes were treated separately from capital assets
in order to permit full deduction of losses from their
disposition. Over the years, gains and losses from
disposition of several other specific types of property
were grouped with those from depreciable and real
property under the provisions of Code section 1231.
Under this section gains and losses from disposal of —
1. Depreciable and real property used in the trade
or business and held for more than six months (and not
includible in inventory or held for sale in the ordinary
course of business),
2. Timber cut by the taxpayer during the year if
owned or held under contract to cut for six months
before the beginning of the taxable year, and if election
was made under section 631,
3. Coal or timber held for more than six months
if under the disposal contract the owner retained an
economic interest in such property and if election
was made uiider section 631,
4. Unharvested crops disposed of with land used in
the trade or business and held more than six months,
5. Livestock, except poultry, held for draft, breed-
ing, or dairy purposes and held for 12 months or more,
and
6. Involuntary or compulsory conversion of the
above property or of capital assets were aggregated.
If the aggregated result was a net gain it was treated
as a long-term capital gain against which capital losses
could be offset and was subject to the maximum long-
term capital gain tax rate. If the aggregated result
was a net loss, it was fully deductible against all
income in computing taxable income.
The first statistics showing gains and losses from
dispositions of property under section 1231 reported on
corporation income tax returns are shown in tables 19
and 20. Major industrial group classification was used
for table 19 and size of total assets classification was
used for table 20. Net gains were reported on 52,811
returns and totaled $1,104,000,000. Net losses or equal
costs and receipts under section 1231 were reported on
2Z,469 returns. The net losses totaled $277,000,000.
Gains and losses were computed by adding the accumu-
lated depreciation allowed (or allowable) with respect
to the property to the receipts from its disposition and
subtracting the cost (or other basis) and the expenses of
selling it. The cost or basis, depreciation, and expense
of sales, as well as the net gains and losses are shown
in the tables. Net gains and losses include gains taken
into income during the year from payments received
on installment sales. Total costs, depreciation, and
expenses were reported in the year the installment sale
/
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
was made. Thus, if the sale was made during 1961, the
total cost, depreciation, and expense is reflected in the
statistics in this report but only that part of the total
profit received in 1961 is included, and profits from
sales made in prior years are included without the
corresponding cost and depreciation amounts.
Depreciable assets and related items for taxpayers
reporting section 1231 transactions are shown in the
tables. It should be remembered, however, that involun-
tary or compulsory conversions of capital assets and
disposition of nondepreciable property such as timber
affect the relationship of the section 1231 transactions
and the depreciable property amounts.
Net gain under section 1231 amounted to 72 percent
of the $1,542,000,000 total net long-term capital gain
reduced by net short-term capital loss reported on the
52,811 returns showing section 1231 net gains. (The
total net long-term capital gain reduced by net short-
term capital loss for the year was $4,458,000,000.)
The tax liability reported on returns with section
1231 net gains was $8,760,000,000 compared with
$9,071,000,000 which would have been reported had the
25-percent tax rate on long-term capital gains not been
used.
Net gains under section 1231 are included in the item
net long-term capital gain reduced by net short-term
capital loss on the return and throughout the statistics.
Net losses under section 1231 were aggregated with
income and losses from disposition of property not
classed as capital assets and not includible in determining
business receipts. This aggregated amount (gain or loss)
was reported on the return and included in the statistics
in the items Net gain (loss), sales other than capital
assets. The total net loss under section 1231 of
$277,000,000 is compared in the tables with the total
Net loss, sales other than capital assets of $298,000,000
reported on the same returns. Net gains from sales
other than capital assets reported on these returns are not
shown in the tables.
OWNERSHIP OF CORPORATE STOCK
Information in table 13 indicates that the voting stock
of over 500,000 corporations was 50 percent or more
owned by another corporation, or by an individual, a
partnership, a trust, or an association. This fact was
based on the answer to a question on the tax return
forms asking whether or not the corporation was so
owned.
Consolidated returns were included in the statistics
if the voting stock of the parent corporation filing the
return was owned in the manner described above. Most
of the 20,000 subsidiary corporations could 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 law 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.
DEPRECIATION METHODS
Information about the methods used by corporations
to compute the depreciation claimed for tax purposes is
shown in tables 26 and 27. Table 26 provides statistics
comparing 1961-62 and 1960-61 depreciation practices
for corporations with total assets of $10,000,000 or
more, classified by size of total assets for each in-
dustrial division. Table 27 provides 1960-61 statistics
for corporations of all sizes, by more detailed industry
groupings.
Corporation returns with total assets of $10,000,000
or more accounted for almost two-thirds of the total
depreciation deduction for 1961-62 and 1960-61. Table
E, which summarizes information from table 26 for
these larger corporations, gives some idea of the use
made of the straight line and accelerated methods of de-
preciation by manufacturers and nonmanufacturers. A
description of the methods used to compute depreciation
appears in the instructions for completing the 1961 return
forms. These instructions are reproduced at the end of
this report.
In addition to depreciation method information, table
27 provides statistics for thatpartof the 1960-61 amorti-
Table E.— RETURNS WITH TOTAL ASSETS $10,000,000 OR MORE: DEPRECIATION
BY METHOD OF COMPUTATION, 1961-62 AND 1960-61
Rc't .rris with method of computation shown
Method of computation
Tital
Manufacturing
NonmanufactuTing
1901-62
19cj0-bl
1961-02
19eO-ol
1961-62
1960-61
(1)
(2)
(3)
(4)
(5)
(6)
(Ftreent)
Total depreciation*
100
100
100
100
100
100
50
25
19
53
23
20
3
41
26
25
46
22
29
4
60
24
11
2
62
Declining balance
25
11
Other specified methods
3
^Detail does not add to total because of rounding, and because the total incliodes in-
formation for corporations which specified a method of computation for most but not
all of the depreciation claimed.
Table F.— ACTIVE CORPORATION RETURNS: TOTAL AMORTIZATION AND
AMORTIZATION OF GOVERNMENT-CERTIFIED EMERGENCY FACILITIES, 1960-61
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
'ervices
Ntture of business not
allocable
Number of
active
corpora-
tion
returns
l,U0,57i
17,139
13,017
72,332
165,862
i3,852
355,623
33^,368
121,024
ith amortisatii
Number of
returns
(2)
205,873
3,561
2,624
13,895
127,533
7,072
61,345
63,619
23,962
Amorti-
sation
[3J
1,216,881
1,134
98,276
2,558
386,451
616,349
32,793
25,321
53,709
Gc'Verninent-t.'ertified
emergency facilities
Number of
returns
(4)
(')
69
117
662
306
559
267
182
Amorti-
zatioi!
doUart)
5)
82,254
1,321
301 ,223
528,540
4,355
8,282
2,248
^Estimate is not shown separately because of high sampling variability,
the data are included in the appropriate totals.
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
zation deduction which was attributable to the rapid
writeoff of emergency facilities certified by the Federal
Government as necessary for the national defense.
These statistics are summarized in table F and show
that the amortization of emergency facilities accounted
for about 75 percent of the total deduction in 1960-61.
For a more complete discussion of the amortization
deduction, see the Explanation of Terms.
RATIO CLASSIFICATIONS
Two classifications by ratio-size were used to distri-
bute corporation income tax information for 1961-62.
The ratios were net worth as a percent of total assets,
shown in table 16, and the percent of inventory change,
shown in table 17 for manufacturing and trade corpo-
ration returns.
Ratios were computed separately for each retuim and
were used to group selected data reported on each
return by ratio-size classes. In tables 16 and 17, it
is therefore possible to ascertain the variation that is
hidden in an average calculated with aggregated data.
For example, on the average, net worth was 48 percent
of total assets for corporations classified in the in-
dustrial division. Transportation, communication, elec-
tric, gas, and sanitary services. However, the statistics
in table 16 for this industrial division show that less
than four returns per hundred reported net worth to be
between 45 and 50 percent of total assets. Further,
more than half the returns in this industry division fell
into either the largest or the smallest ratio-size class
indicating net worth to be either under 20 percent or
70 percent or more of total assets.
Net Worth to Total Assets
In table 16, statistics are presented grouping tax re-
turn 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 16 are influenced to a great
extent by corporations in the finance division. The
capital requirements of many of these corporations
accounted for a pattern of financial structure which
differed from that of most corporations. Most of the
amounts reported by corporations in the finance division
were attributable to firms such as banking or savings
institutions and insurance 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.
Also, 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.
Inventory Change
Table 17 provides information on manufacturing and
trade corporation inventories by showing size of relative
change in terms of percentage classes of increase or
decrease between beginning and ending amounts.
The statistics in table 17 show that after excluding
the returns for which no percent of change could be
computed, the number of returns for which a percent
of change was determined totaled 374,000 or 69 percent
of the 539,000 returns of manufacturing and trade
corporations. However, the end-of-year inventories
reported on these 374,000 returns amounted to about
$83,000,000,000. This was 97 percent of the total end-
of-year amount reported for 1961-62 in the manufac-
turing and trade industry divisions, and 88 percent of
the total end-of-year amount reported for all industry
divisions.
The source of the inventory data used in the com-
parison was the tax return balance sheet. The amounts
reported on the balance sheet represented book values
which may have been determined by any of the several
valuation 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 1961-62 period and
not just the changes between two fixed dates for all
corporations.
In compiling the statistics, returns of manufacturing
and trade corporations showing amounts, in general,
in excess of $500 for both beginning- and end-of-year
inventories were classified by ratio-size by determining
for each return the result of the following computation:
End-of-year inventory less Beginning-of-year
inventory
Beginning-of-year inventory
X 100.
For about 180,000 returns or 48 percent of the total
number for which a percent could be determined, the
result of this computation was positive; for about
147,000 or 39 percent of the total number, the result
was negative; while, for about 48,000 or 13 percent of
the total, the result of the computation showed no
change. Included in the no-change category were returns
of many corporations which actually showed a small
change in inventories. However, this change was not
apparent after rounding the tax return data to thousands
of dollars during the course of statistical processing.
While rounding did not significantly affect the percents
of increase or decrease computed for most returns, it
did affect the percents computed for returns of corpo-
rations reporting relatively small amounts of inventories
at either the beginning or end of their accounting periods.
CHANGES IN LAW
Real Estate Investment Trusts
Trusts and associations qualifying as real estate in-
vestment trusts were provided special tax treatment
under section 856 of the Internal Revenue Code effective
for accounting periods beginning in 1961 and later years.
A real estate investment trust was an unincorporated
trust or association which derived most of its gross
income from real estate investments and which, except
for section 856, would have been taxed as a domestic
corporation. Upon meeting certain conditions, real
estate investment trusts were allowed to distribute in-
8
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
come to their owners without paying income tax at the
corporate level.
Real estate investment trusts that distributed 90 per-
cent or more of their taxable income (not including net
long-term capital gain) were required to pay tax at the
normal tax and surtax rates only on the undistributed
amount. Although net long-term capital gain (reduced
by net short-term capital loss) was not considered for
purposes of the 90 percent test, it too was taxed at the
corporate level if undistributed, but at the rate of
25 percent. (The alternative tax privilege under Code
section 1201 was not allowed.) In determining taxable
income, the net operating loss deduction and the special
dividend deductions allowed corporations in general
were denied.
Owners were required to pay tax on the taxable income
(including net long-term capital gain) distributed. When
distributed as dividends to owners who were individuals,
amounts paid out of ordinary income were not eligible
for the dividends received credit under Code section 34
nor for the partial exclusion from gross income under
Code section 116. And, when distributed as dividends
to owners who were corporations, amounts paid out of
ordinary income were not eligible for the special
deduction for intercorporate dividends received. For
tax purposes, distributions of net long-term capital
gain retained their character in the hands of the owners.
To qualify as a real estate investment trust for tax
purposes, several conditions must have been met by the
trust or association including restrictions relating to
their ownership, sources of income, and nature of
their assets. As outlined above, to be eligible for
"conduit of income" treatment under the Code, at
least 90 percent of the profit of the trust or association
other than net long-term capital gain must have been
distributed to the owners. In addition, real estate in-
vestment trusts must have been unincorporated trusts
or associations managed by one or more trustees
and must have otherwise been taxable as domestic
corporations. Ownership must have been evidenced
by transferable shares or by transferable certificates
of beneficial ownership held by at least 100 owners, no
five of which controlled 50 percent or more of the
shares or certificates. Real estate investment trusts
could not hold any property primarily for sale to
customers.
There were three statutory requirements regarding
the sources of real estate investment trust gross in-
come. (1) At least 90 percent of the gross income
must have been derived from dividends; interest; rents
from real property; gain from the sale of stock, securi-
ties, and realproperty (including real property interests);
and abatements or refunds of taxes on real property.
(2) At least 75 percent of the gross income must have
been derived from rents from real property; interest
on real property mortgages; gain from the sale of real
property; dividends received from other real estate
investment trusts or gain from the sale of shares
of other real estate investment trusts; and abatements
or refunds of taxes on real property. (3) Less than
30 percent of the gross income must have been derived
from gain on the sale of stock or securities held six
months or less and gain on the sale of real property
held less than four years.
There were two statutory requirements on the nature
of asset holdings and these requirements generally
must have been met at the close of each quarter of the
taxable year: (1) At least 75 percent of the value of total
assets must have been in the form of real estate assets;
cash and receivables; and Government securities. (2) Of
the remaining assets, no more than 5 percent could have
been represented by securities of any one issuer and
the holding could not have represented more than 10 per-
cent of the outstanding voting securities of such issuer.
Percentage Depletion
The comparability of the 1961-62 depletion statistics
with those for prior years was affected by amendments
to the Internal Revenue Code applicable to returns used
for this report.
For minerals other than oil and gas, percentage de-
pletion was computed, generally, as a statutory per-
centage of gross income from mining as specified in
Code section 613, but limited to one-half the taxable
income from mining. Amounts shown in the statistics
reflect new and generally more restrictive statutory
definitions of the ordinary treatment processes con-
sidered part of mining. In some instances the new
definitions reduced the amount of gross income attri-
butable to mining and thus reduced the depletion
allowable.
Under prior law, mining was defined to include not
only the extraction of ores or minerals, but also ordinary
treatment processes normally applied by mine owners
or operators in order to obtain the "commercially
marketable" product.
However, the Supreme Court decided in June 1960,
that a combination mining and manufacturing company
must compute its gross income from mining at that
stage where the product first becomes marketable rather
than at that stage where it was actually sold (as a
finished manufactured product).
Paralleling the principles set forth by the Court,
section 613 of the Code was amended by a section of
Public Law 86-564 which eliminated the "commercially
marketable" clause and specified the treatment proc-
esses which were to be considered part of mining for
the various minerals.
The new law also effected changes in the depletion
rates applicable to clay by adopting the criterion whereby
the nature of the finished product determined the per-
centage to be used in computing depletion. Thus, clay
to be used for purposes dependent on its refractory
properties was subject to a 15-percent rate of depletion
while a 5-percent rate was applicable to other clays,
such as those to be used in the manufacture of building
bricks, sewer pipe, and roofing tile. Before Public
Law 86-564 instituted this end-use criterion, brick and
tile clay were depletable at the rate of 5 percent and
all other clays at the rate of 15 percent.
Life Insurance Companies
The Life Insurance Company Income Tax Act of 1959
became fully operative for 1961. Most of its provisions
were retroactive to the 1958 income tax returns of life
insurance companies. But a few provisions of the Act
were effective beginning 1959, and some of these were
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
imposed gradually with transitional rules to cover 1959
and 1960. With the end of the transitional period, these
latter provisions became fully effective on January 1,
1961. They related to the taxation of amounts sub-
tracted from policyholders' surplus accounts and to 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 stock-
holders 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, com-
puted at the regular normal tax and surtax rates, was
considered 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 effect of this
provision of the law on the statistics was to increase
the life insurance company tax base for I960 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 1959 Act also provided for an exemption from tax
of income from qualified pension plan reserves, re-
ducing the taxable investment income described in
sections 804 and 805 of the Code. The effect of this
change on the statistics was to reduce income subject
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 effec-
tive over a three-year period by extending tax-exempt
status to only one-third of the companies' income
from qualified pension plan reserves in 1959, to two-
thirds in 1960, and to all of the income from this source
beginning with 1961.
Table G is a summary showing some of the effects on
the statistics for 1958 through 1961 brought about by the
1959 change in law. Statistics for 1957 were based on
provisions of law in effect for 1955 through 1957. Table
G shows the subtractions from policyholders' surplus
accounts and the reductions in tax on amounts subtracted
in 1959 and 1960. Other provisions of the law which were
effective in 1959 are also shown. These included the re-
porting and taxing of capital gains with net long-term
capital gains (reduced by net short-term capital losses)
taxed at a flat rate of 25 percent, and the one-time ad-
justment in 1957 tax resulting from the required change-
over to the accrual method of accounting by companies
previously not using this method.
As indicated by Business receipts in table G, the prin-
cipal change for 1958 under the 1959 Act was the report-
ing and taxing of operating income from premiums and
any other sources except capital gains. Previously, only
Table G.— LIFE INSURANCE COMPANY ASSETS, RECEIPTS, DEDUCTIONS, INCOME
SUBJECT TO TAX, TAX, PROFIT, AND DISTRIBUTIONS TO STOCKHOLDERS,
1957-1961
Item
Accot^tirig period ended December —
1961
1960
1959
1958
1957
(1)
(2)
(3)
(4)
(5)
Number of returns ^
1,549
1,732
l,o7.j
1,473
l,46o
(milion doJIara)
Total assets
128,861.6
25,990.8
20,075.8
4.1
24.3
5,866.6
24,621.0
11,747.8
1,143.9
11,729.3
1,369.8
1,215.7
13.2
1,127.4
S.2
576.1
576.1
793.2
142.3
121,161.2
24,448.6
19,016.0
1.0
5.6
5,426.0
23,223.7
11,084.3
993.7
11,150.7
1,219.8
1,082.1
12.9
1,033.2
23.1
3.9
529.4
529.4
690.4
145.6
117,039.1
23,509.4
18,474.0
1.7
5,032.8
22,352.6
10,359.0
035.6
11,298.0
1,156.3
1,036.3
9.6
991.5
29.6
10.0
555.9
501.9
54.0
600.9
148. 1
107,823.2
21,392.3
16,361.0
4,531.3
20,331.6
9,591.3
500.8
10,239.5
1,060.7
967.6
2.9
880.3
455.3
455.3
605.4
103.5
102,701.5
Business receipts
Net short-term capital gain re-
duced by net long-term capital
loss
Net long-term capital gain reduced
by net short-term capital loss . . .
All other receipts
Total compiled de'ductions
Cost of sales and operations
Other regularly itemized deduc-
tions, other than costs or other
deductions
Other deductions (including
special life insurance company
deductions for 1958-1961)
Compiled net profit Q.ess net loss)-'
Net income (less deficit)^
Net operating loss carryforward
Income subject to tax, total
Amounts subtracted from policy-
holders ' surplus accounts
Reduction in tax on amounts sub-
tracted from policyholders ' surplus
accounts
Income tax (after reduction), total.
Current-year liability
(')
3,955.1
392.5
119.1
273.4
3,562.6
3,481.0
^527. 8
294.4
294.4
Compiled net profit less income tax.
Distributions to stoclcholders other
3,268.2
^A change in definition affected the number of returns for 1961. See page 10.
^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 1961, 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.
investment income had been reported and taxed. Simi-
larly, while only those expenses related to investment in-
come were deductible before 1958, beginning with 1958
deductions were revised to include benefit payments and
insurance losses (in the statistics. Cost of sales and op-
erations), and other ordinary business expenses (included
in Other deductions). Provisions pertaining to reserves
and other special needs (also reflected in Other deduc-
tions) were revised to place the determination of each
company's deductions on the basis of its own needs and
experience. An operations loss deduction similar in ef-
fect to the net operating loss deduction allowed corpora-
tions in general was allowed life insurance companies for
the first time. (The amount carried forward from prior
years is shown in table G as the net operating loss carry-
forward). Reflecting all of these changes, the definition
and methods of computing taxable income were altered.
For a description of life insurance company Income sub-
ject to tax as shown in table G, see the Explanation of
Terms.
Foreign Tax Credit
A credit against the corporation income tax liability
was allowable for income, war profits, or excess profits
taxes paid, accrued, or deemed paid through subsidiaries
to a foreign government. The credit was limited by law,
and the statistics for 1961-62 reflect a new alternative
method of computing the limitation.
Between 1954 and 1961 the foreign tax credit allowable
was subject to a "per country" limitation. Thisprovided,
10
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
generally, that the credit allowable for taxes imposed by
any one foreign country could not exceed that proportion
of the United States tax which taxable income from the
foreign country bore to the total taxable income of the
corporation. The total credit attributable to current-
year foreign taxes was the sum of the limited amounts
for each country.
An alternative method, the "overall limitation" could
have been elected for taxable years beginning after
December 31, 1960. This provided, generally, that the
total credit allowable could not exceed that proportion of
the United States tax which the total taxable income from
outside the United States bore to the corporation's total
taxable income. In effect, the overall limitation was an
offsetting device for those corporations deriving income
both from countries imposing corporate taxes at rates in
excess of the United States rates and from countries with
corporate tax rates which were less than the United States
rates. (See the Explanation of Terms section of this re-
port for a discussion of the foreign tax credit in general.)
As described on the back cover of this volume, a spe-
cial supplemental report for 1961-62 entitled Foreign
Income and Tax, provides comprehensive information
about the foreign tax credit. Because of methods used to
process the data, the foreign tax credit shown in the sup-
plement may differ slightly from the summary totals
appearing in this report.
STATISTICAL POPULATION
Corporation Defined
The term corporation as defined in the Internal Reve-
nue Code included joint stock companies, insurance com-
panies, unincorporated associations including business
trusts and certain partnerships, as well as mutual savings
banks, savings and loan associations, and cooperative
banks. Even though not legally organized as corporations,
these organizations possessed characteristics typical of
the corporate form, such as continuityof life, centraliza-
tion of management apart from ownership, limited lia-
bility of owners, and free transferability of interests.
All were taxable as corporations, filed on corporation
income tax returns or on corporation returns of income,
and data for them are reflected in this report. The few
sole proprietorships and partnerships that elected
to be taxed as corporations did not actually operate as
corporations, and though filing on corporation income tax
returns, data for them were excluded from this report.
Number of Returns vs. Number of Corporations
The number of returns in this report differs from the
number of nongovernment corporations for several rea-
sons. The Internal Revenue Code permitted an affiliated
group of corporations to file a single return showing the
combined financial data for the group. In fact though,
almost all corporations filed on a nonconsolidated basis
so that the reporting unit for which statistics are shown
was, for the most part, the legal entity without regard to
ownership.
Some part-year returns reflected changes in accounting
periods by continuing corporations. As a result it was
possible for the same corporation to be counted twice for
the population, although there was no duplication in the
financial data included because each part-year return
covered a different period of time. In a somewhat simi-
lar vein, a reorganized corporation filed separate returns
to reflect current-year operations before and after the
date of reorganization.
The number of returns shown in this report also differs
from the number of corporations because returns of non-
profit corporations are excluded. Corporations desig-
nated tax-exempt under Code sections 501 and 521 in-
cluded charitable, religious, scientific, and literary
societies, as well as certain cooperative and mutual
groups. Cooperative and mutual groups designated tax-
exempt included public utility types such as for rural
electrification, and most farmers' cooperatives, but the
following types were nonexempt and subject to the income
tax: (1) most types of cooperatives including farmers'
cooperatives not qualifying for exemption under Code
section 521, (2) mutual life or marine insurance com-
panies, (3) other mutual insurance companies, but gen-
erally only if their gross income was more than $75,000,
and (4) mutual savings banks, building or savings and
loan associations, and cooperative banks. Each of these
companies filed on corporation income tax returns and
data for them were included in this report.
Under certain conditions, some exempt corporations
were also taxable and at the regular corporate rates.
These partially taxed organizations included educational
and charitable organizations taxable on the income de-
rived from business activities unrelated to their nonprofit
status and farmers' cooperatives taxable on their undis-
tributed earnings. Data for these organizations were ex-
cluded from this report. On the other hand, small busi-
ness corporations that elected to be taxed through their
shareholders are included even though they were not sub-
ject to the corporation income tax. As a result of these
exceptions there are differences among the number of
corporations, the number of corporation returns as shown
in this report, and also the number of returns of cor-
porations that were taxable at the corporate rates.
There is a slight change for 1961-62 between the num-
ber of returns as shown in this report and the number of
corporations. As a result of revised definitions of the
statistical population of life and mutual insurance com-
pany returns, the number of insurance carriers as shown
in the statistics is 180 less than might otherwise have
been expected. However, since the changes in definition
affected only small-size companies, no significant
changes in the income and financial statistics for life and
mutual insurance companies are apparent. Becauseofthe
changes in definition, 240 burial associations and mutual
aid societies reporting as life insurance companies were
regarded as mutual nonlife insurance companies. Of this
number, 180 had gross income of $75,000 or less and
reported no income tax. These companies were treated
as if they were tax-exempt corporations and data for them
were therefore excluded from the statistics. Data for the
remaining 60 were added to the statistics for mutual in-
surance companies that filed on Form I120M.
Business Coverage
In general, this report covers corporate business
activities in the United States as reported on returns of
domestic and resident foreign corporations. However,
domestic corporations (corporations organized within the
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
11
United States) could have reported certain income from
foreign sources, such as dividends remitted from foreign
subsidiaries. Also, a domestic corporation operating
abroad through a branch reported all of its income from
the foreign branch. Resident foreign corporations (cor-
porations organized abroad but engaged in trade or busi-
ness in the United States) reported only the income from
United States sources. Nonresident foreign corporations
(corporations organized abroad and not engaged in trade
or business in the United States) were taxable mostly on
investment income from United States sources, but infor-
mation relating to these corporations was not included in
Statistics of Income.
Time Coverage
By law, a corporation in existence at any time during
the year, regardless of whether or not it had taxable in-
come and unless it was expressly exempt from taxation,
was required to file a corporation income tax return, or,
if taxed at the shareholder level, a small business cor-
poration return of income. This report, summarizing
corporate business and financial activities for 1961-62,
was derived from returns filed for accounting periods
that ended July 1961 through June 1962. Most of these
returns were filed for annual accounting periods, but some
returns were also filed to cover part-year accounting
periods. Part-year returns were filed for new corpora-
tions not in existence long enough to report for a full
accounting period, for reorganized corporations to report
for the periods preceding and following the reorganization
date, for merging or liquidating corporations as final re-
turns, and for other corporations changing their account-
ing periods where the part-year return was filed to cover
the changeover.
Income tax law required that returns be filed for the
annual accounting period customarily used by the corpora-
tion in keeping its books and that, in general, the account-
ing period be closed at the end of a month. A growing
number of corporations have chosen noncalendar year
accounting periods.
Considering the accounting periods covered for 1961-
62, a span of some 23 months existed between the
beginning of the first included accounting period on August
1, 1960, and the end of the last included accounting period
on June 30, 1962. Thus, business receipts are the sum of
the business receipts for some corporations for the 12
months ended July 1961, plus the business receipts for
each of 23 different months. Also, balance sheet items,
such as end-of-year inventories and depreciable assets,
are combinations of data representative not only of the
composition of many corporations at December 31, 1961,
but of some companiesat July 31, 1961, and of other com-
panies 11 months later, at June 30, 1962.
DESCRIPTION OF THE SAMPLE AND LIMITATIONS
OF THE DATA
Description of the Sample
Sources of data
Statistical information in this report was estimated
from a sample, selected before audit, of corporation
income tax returns and small business corporation re-
turns of income filed in the district offices of the Internal
Revenue Service and with the Office of International Op-
erations in the National Office. The sampled returns
reflected the business activities of the total number of
domestic corporations and resident foreign corporations
filing returns with accounting periods ended July 1961
through June 1962. The number of returns filed was
estimated to be 1,240,000. 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
Tax Return), Form 1120-S (U.S. Small Business Cor-
poration 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 1961-62 regardless of when these returns
were filed. Prior-year delinquent returns were included
for the purpose of estimating data for current-year re-
turns filed too late to be included in this report. It was
felt that the characteristics of returns due but not yet
received for the income year 1961-62 could be repre-
sented best by the previous-year delinquent returns re-
ceived during the current-year filing period. The number
of prior-year delinquent returns filed during this period
was about 65,000.
About 50,000 returns filed by inactive corporations
were counted among the total number of returns, but no
data were tabulated from them. Not counted in the total
were tentative returns, amended returns which were not
associated with the original return, returns in the Form
990 series filed by tax-exempt organizations, and re-
turns of unincorporated businesses for which an election
was made to be taxed as corporations under section 1361
of the Code.
Sample selection
Returns were grouped 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 procedures employed by district
offices to facilitate the processing of returns for revenue
collection and audit purposes. Uniform methods of group-
ing returns by type of return and by size of total assets
were prescribed for each office.
Within each of the groups, returns were assigned con-
secutive account numbers 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 identified as follows:
L Forms 1120, 1120L, 1120M, and 1120-F (resident):
Sample class A.— Returns with net income or
deficit of $1,000,000 or more, or total assets of
$10,000,000 or more.
Sample class B. — The following special types of
returns unless they were included in sample class A:
consolidated returns, returns with personal holding
company schedules attached, life (Form 1120L) and
mutual (Form 1120M) insurance company returns, re-
turns with overpayment of tax, and returns of resident
foreign corporations (Form 1120-F). In addition, other
740-311 O - 64
12
CORPORATION INCOME TAX RETURNS, JULY 1%1-JUNE 1962
returns showing 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 cur-
rent-year returns, and with total assets either under
$1,000,000 or not reported in the case of prior-year
delinquent returns.
Sample class D. — Current-year returns, other
than the special return types described under sample
class B, with total reported assets greater than zero
but less than $100,000.
Sample class E. — Current-year returns, other
than the special return types described under sample
class B, which showed assets zero or not reported.
There were 53,000 returns in this class, represented
by 10,200 sampled returns. About one -third of the sam-
pled returns in this class showed no items of income
or deductions and were therefore excluded from the
basic tables as returns of inactive corporations.
The remaining two -thirds were separated into two
groups: (1) returns with zero assets, and, (2) returns
with assets greater than zero but not reported. Re-
turns with zero assets were filed, generally, by
corporations which liquidated or merged during the
taxable year. These situations were identifiable by
information provided in the tax return. Data from these
returns were included in the statistics and are shown
separately in tables which show data classified by size
of total assets.
For returns with assets greater than zero but not
reported and with business receipts of $1,000,000 or
more, asset and liability data were estimated using other
sources.
Each remaining return, filed by an active corporation
with assets greater than zero but not reported and with
business receipts under $1,000,000, was excluded from
the sample and replaced by a randomly selected return
from sample class C or D which had been classified
in the same industry as the excluded return.
Table H. —CORPORATION RETURNS: NUMBER FILED, NUMBER IN SAMPLE, AND
PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE CLASS, 1961-62
Sajuple class
N-jmLer of returns
Sampling rate
Flle.i
In sample
Prescribed
Achieved
Cl)
(2)
(3)
(4)
Total
'1,240,431
184, S32
-
Forms 1120, 1120L, 1120M, U20-F
(resident only), total
A
1, 133, 315
12,143
77,133
411,482
579,452
53, 105
107,116
4
5,026
102,086
170, 008
12,143
77,133
42,483
28,053
10, 196
14, 824
4
5,026
9,794
1.0000
1.0000
0.1000
0.0500
0.2000
1.0000
1.0000
0.1000
1.0000
1.0000
0. 1032
0.0484
0. 1920
c
E
1.0000
1.0000
0.0959
H
^There is a slight disparity between the total number ol" returns in this table and
tlie rounded estimate of 1,240,759 in table D.
n. Form 1120-S:
Sample class F.— Returns with net income or
deficit of $1,000,000 or more, or total assets of
$10,000,000 or more.
Sample class G. — Current-year returns with net
income or deficit under $1,000,000 and total assets of
$1,000,000 under $10,000,000, and all prior-year delin-
quent returns not included in sample class F.
Sample class H. — Current-year returns with total
assets less than $1,000,000 or with assets zero or not re-
ported. For returns with assets greater than zero but not
reported, sources other than the tax return balance sheet
were used to estimate balance sheet information.
For each of these classes, the number of returns filed,
the number of returns in the sample, and the prescribed
and achieved sampling rates, are given in table H.
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 follow-up procedure was employed to
obtain the missing returns. Sample data were expanded
to the sample class totals by weights obtained by dividing
the total number of returns filed per sample class by the
number of sample returns received for that class.
Separate sets of weighting factors, one for each Internal
Revenue district were used to derive statistics in tables
13, 14, and 15. Achieved sampling rates varied suffi-
ciently among the districts to warrant the adoption of
these separate sets of weights. As a result, the totals
for "All regions" in tables 13, 14, and 15 show slight
differences from the corresponding totals, based on
national weights, shown in other tables of this report.
Limitations of the Data
Sampling variability
The relative sampling variability is the sampling vari-
ability expressed as a percent of the estimate. The
sampling variability at the two standard deviation 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.
The relative sampling variability associated with ag-
gregate amounts is generally less than that associated
with the frequencies related to the aggregate amounts.
This is because returns of large corporations, sampled
at the rate of 100 percent and therefore not subject to
sampling variability, account for a larger proportion of
the total amount estimates, but for a smaller proportion
of the related total number of returns estimates.
Table I shows the number of returns for major indus-
trial groups (from table 2 of this report) and also pro-
vides the estimated relative sampling variability of these
frequencies based on the standard statistical formula.
The frequency of reporting for several items from cor-
poration returns is shown in table J. This table also
provides the associated relative sampling variability
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
13
-ACTIVE CORPORATION RETURNS:
RELATIVE SAMPLING VARIABILITY AT THE TWO STANDARD DEVIATION LEVEL OF ESTIMATED NUMBER OF RETURNS,
MAJOR INDUSTRIAL GROUP, 1961-62
Major industrial group
Active corporation returns
Total returns
Small business corporation
returns. Form 1120-S
Relative
sampling
variability
(Percent)
Relative
sampling
variability
ffercentj
All industrial groups..
Agriculture, forestry, and fisheries.
Mining, total ■
Metal raining
Bituminous coal and 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 leatiier products
Stone, clay, and glass products
Primary metal industries
Fabricated raetal products (including ordnance), except machinery and transportation equipment
Machinery, except electrical and transportation equipnent.
Electrical machinery, equipment, and supplies
Transportation equipnent, except motor vehicles
Motor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments; photographic and optical goods; watches and clocks.
Other manufacturing industries
Transportation, communication, electric, gas, and sanitary services, total.
Transportation
Communication
Electric and gas ccmpanies 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 companies
Security and commodity brokers, dealers, exchanges, and services..
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other than buildings.
Lessors of real property, except buildings
Services, total
Hotels, rooming houses, cangis, and other lodging places
Personal services
Business services
Automobile repair, services, and garages, and other repair services. .
Motion pictures '
Amusement and recreation services, except motion pictures
Otlier services
Nature of business not allocable.
(1)
(2)
(3)
18,981
13,731
866
1,883
7,161
3,821
173,553
3,566
15,315
6,306
16,992-
8,551
5,818
3,444
20,480
10, 108
1,261
4,427
2,982
7,845
4,477
16, 219
18, 143
7,132
2,419
2,049
3,457
10, 423
49,048
37,446
6,452
1,503
3,647
364,947
123,412
14, 240
13,766
95,406
230, 243
16,299
14, 979
27,379
22,370
38,128
34,498
25,475
51, 115
11,292
340, 210
14,901
48,866
12,638
3,854
4,019
21, 060
227, 984
137,955
13,007
23, 772
38,700
20,384
7,159
16,913
18, 020
8,065
5.91
21.42
15.74
3.44
10.93
2.48
1.04
2.03
2.93
5.60
11.74
5.42
5.28
1.38
8.10
1.93
6.12
4.99
3.89
6.46
8.86
5.67
5.80
8.75
106, 048
1,277
268
699
258
10, 229
15, 776
10.89
407
5.29
1,336
38.95
_
8.34
552
5.53
2,334
7.51
866
9.23
542
10.65
249
5.11
2,487
6.82
564
18.58
(')
10.59
305
12.37
222
7.64
679
9.70
234
5.14
1,395
5.20
1,329
7.86
502
13.75
212
15.22
108
12.12
330
7.25
1,070
3.29
4,109
3.84
3,164
8.67
683
15.77
(M
12.42
213
1.02
43, 822
1.93
13,189
5.95
1,733
5.94
1,339
2.23
10, 117
1.40
29,472
5.63
1,965
5.99
1,416
4.55
3,494
4.93
3,360
3.58
4,765
4.14
3,654
4.53
3,409
3.32
7,209
127
976
166
227
(1)
3,140
7,293
175
14,954
1,582
3,261
3,436
2,434
479
2,004
1,758
379
(4)
(=^)
(^)
(^)
36.19
22.54
36.68
29.83
16.20
25.49
12.29
20.00
25.66
38.00
11.95
25.13
)
34.42
40.00
22.77
38.08
15.94
16.29
26.27
40.58
56.76
33.75
18.20
9.20
10.53
23.03
2.21
4.90
14.34
16.27
5.67
2.98
13.39
15.95
10.05
10.20
8.56
9.51
10.30
6.84
17.60
5.12
53.91
19.07
45.90
40.27
(2)
10.65
6.73
47.30
4.55
14.69
10.38
10.11
15.18
27.14
13.26
14.50
^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^No reliable estimate of "Uie sampling variabilitv was obtainable from the sample. . -i,-n-.
NOTE- The relative sampling variability at the two standard deviation level is the sampling variability expressed as a percent of the estimate. The sampling variability
when added to and subtracted from the estimate provides the calculated upper and lower limits within which 95 percent of similarly derived estimates would be expected to fall.
(computed using the standard statistical formula) for
each of these estimates.
"Upper limit" relative sampling variability estimates
based on a special formula are shown in table K for fre-
quency estimates in general. Table K provides, for any
specific frequency estimate, a percent that is somewhat
higher than that which would have been yielded by the
standard formula. The first three columns of table K
14
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table J. —ACTIVE CORPORATION RETURNS:
RELATIVE SAMPLING VARIABILITY AT THE TOO STANDARD DEVIATION LEVEL FOR SELECTED FREQUENCY ESTIMATES,
BY INDUSTRIAL DIVISION, 1961-62
Industrial division
Total returns
Relative
sampling
variability
(Ptrcrnit)
Returns showing—
Business receipts
Relative
sampling;
variability
(percent)
Net long-term capital
gain reduced by net
short-term capital loss
Relative
sampling
variability
(F»reent)
Net gain, sales other
than capital assets
Relative
sampling
variability
ffercentj
Net loss, sales other
than capital assets
Relative
sampling
variability
ffercentj
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
All industrial divisions
Agriculture^ forestry, and fisheries
Mining
Construction
Manufacturing
Transportation, conmunieation, 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, 190, 286
0.12
1,013,285
0.31
U9, 582
1.50
50, 226
3.00
45,600
3.02
18,981
13,731
83,791
173, 558
i9,048
364, 947
123, 412
230, 243
11, 292
340, 210
137, 955
8,065
5.07
5.91
2.48
1.56
3.29
1.02
1.93
1.40
6.90
1.04
1.93
8.75
18,036
11,636
78,257
168,426
47,259
356,061
118,977
226,154
10,930
203, 549
127,888
2,173
5.20
6.26
2.56
1.58
3.35
1.03
1.96
1.41
6.99
1.42
2.01
16.67
4,057
3,056
9,855
28,931
7,508
37,300
15,592
20, 229
1,479
46, 129
12, 465
281
9.80
10.72
6.63
3.32
7.46
3.27
4.93
4.58
16.94
2.64
6.12
46.13
429
378
1,203
2,541
805
4,251
1,530
2,459
262
38, 965
1,612
(M
30.38
30.08
19.10
12.00
23.75
10.30
16.87
13.63
44.32
3.46
17.33
(^)
789
866
2,948
9,607
2,666
12,997
5,084
7,378
535
10,062
5,546
119
22.90
22.05
12.62
6.00
13.31
5.99
9.32
8.17
28.25
6.02
9.83
66.94
Returns showing — Continued
Amortization
Industrial division
Relative
sampling
variability
(Pttcant)
Depreciation
Relative
sampling
variability
Itepletion
Relative
sampling
variability
(fefcentj
Amounts contributed
under pension plans
Relative
sampling
variability
Amounts contributed
under other employee
benefit plans
Relative
sampling
variability
fPercenfJ
Relative
sampling
variability
(Percent)
in'
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
All industrial divisions
forestiy, and fisheries.
219,429
1.41
Agriculture,
Mining
Construction
Manufacturing
Transportation, communication, electric, gas,
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
4,013
2,455
16,071
30,974
8,322
63, 808
21, 673
40,040
2,095
63, 220
29, 397
1,169
987, 035
0.34
18,066
4.74
84,480
1.62
205, 934
1.32
715,589
0.55
11.03
13.72
5.64
3.92
2.85
4.90
3.68
16.09
2.77
4.38
22.38
16,930
11,244
70, 525
158,420
44,233
«21,017
102, 274
209,340
9,403
246,330
116, 562
1,769
5.34
6.35
2.69
1.62
3.44
1.10
2.09
1.47
7.38
1.25
2.11
18.48
490
6,025
848
2,246
639
2,370
932
1,346
92
4,725
707
(^)
26.32
8.20
22.07
11.30
24.56
14.58
21.94
20.27
64.13
9.45
27.75
(^)
6,612
24, 553
5,212
24, 378
12,242
11,434
702
16, 567
5,792
(^)
24.00
14.19
7.87
3.10
8.33
3.77
5.03
5.87
22.63
3.24
8.59
(^)
1,345
1,792
21, 117
57,912
10, 871
70, 225
24, 542
43, 822
1,861
23, 572
18,944
156
17.87
13.48
4.84
2.52
6.46
2.44
3.96
3.23
15.07
3.36
5.22
63.46
10, 560
6,695
46, 654
110,494
30, 166
224,948
34,255
134, 054
6,639
211, 986
72, 985
1,101
6.66
8.14
3.27
1.92
4.13
1.36
2.29
1.88
8.63
1.37
2.70
23.00
Industrial division
Returns showing — Continued
No net income^
Relative
sampling
variability
(Percent)
Income subject to tax*
Relative
sampling
variability
(Percent)
Total assets
Relative
sampling
variability
(Percent)
Distributions to
stockholders other than
corporation ' s own stock
Relative
sampling
variability
(Percent)
(23)
(24)
(25)
(26)
(27)
(23)
(29)
(30)
All industrial divisions
Agriculture, forestry, and fisheries.
Mining.
474, 697
0.33
553,873
0.69
1,147,481
0.18
118, 363
1.54
Construction
Manufacturing
Transportation, communication, electric, gas, and sanitaiy 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
8,421
7,036
37,137
63,064
18,882
139, 999
39,157
96, 189
4,653
128, 224
64, 97(1
6,964
7.89
8.57
3.95
2.89
5.60
1.93
3.83
2.39
11.42
1.94
2.96
6,954
4,385
34,350
85,265
23,448
168, 495
66,148
97, 255
5,092
177, 901
52,364
711
8.35
9.98
3.87
2.17
4.71
1.62
2.60
2.27
9.88
1.50
3.26
29.02
18, 522
13, 160
81, 351
169,072
47,659
353, 251
119,852
222,611
10, 788
326,858
131,260
6,348
5.15
6.02
2.52
1.58
3.35
1.04
1.96
1.43
7.05
1.06
1.98
9.98
1,758
1,648
4,645
23, 075
5,190
32, 451
13,887
17,444
1,120
41,098
8,342
156
14.62
14.07
8.39
3.35
8.07
3.27
4.92
4.62
17.47
2.55
6.91
60.00
^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
Sample is too small to yield reliable estimate of sampling variability.
^Includes returns with deficit and returns with equal income and deductions.
These estimates also apply to the number of returns showing income tax.
NOTE: The relative sampling variability at the two standard deviation level is the sampling variability expressed as a percent of the estimate. The sampling variability,
added to and subtracted from the estimate, provides the calculated upper and lower limits within which 95 percent of similarly derived estimates would be expected to fall.
apply to tables in this report in which returns were
classified by size of total assets. The fourth column
may be used for other 1961-62 tables.
Use of table K to provide an upper limit for the rela-
tive sampling variability of an estimated number of
returns may be illustrated by the followi.ig example.
If 25,000 was the number of returns with total assets of
$100,000 under $250,000, then the relative sampling
variability would be expected to be less than the figure
of 4.0 percent shown in column 2 opposite 25,000.
The conservative nature of the relative sampling
variability estimates shown in table K may be illustrated
by comparing an estimate from column 4 of this table with
the calculated, more precise, relative sampling varia-
bility for a similar number of returns shown in table J.
Thus, from columns 11 and 12 of table J, the calculated
relative sampling variability of the 4,013 returns classi-
fied in the agriculture, forestry, and fisheries industrial
division which showed a deduction claimed for amorti-
zation was 11.03 percent. A higher relative sampling
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
15
Table K. —ACTIVE CORPORATION RETURNS: CONSERVATIVE RELATIVE SAMPLING
VARIABILITY AT THE TWO STANDARD DEVIATION LEVEL OF ESTIMATED NUMBER
OF RETURNS, 1961-62
Estimated number of returns
200
300
400
500
600
700
800
1, 000. . .
1,200...
1,400...
1, 600. . .
1, 800. . .
2,000...
2, 500. . .
3,000...
4,000...
5,000...
7,000...
10,000. .
15,000..
25,000..
35,000..
50,000..
75,000..
100,000.
150,000.
200,000.
250,000.
50O, OOO.
Tables showii-t; classification by
siiowin^
classifi-
Returns
witii total assets —
Under
$100,000
under
$1,000,000
$1,000,000
by asset
$100, 000
or more
size
(1)
(2)
(3)
(4)
(Percent)
63.0
45.0
63.0
52.0
36.0
52.0
45.0
32.0
45.0
40.0
28.0
40.0
36.5
25.8
^
36.5
33.8
23.9
'P^
33.8
31.6
22.4
31.6
28.3
20.0
23.3
25.8
18.2
25.8
23.9
16.9
23.9
22.4
15.8
C
22.4
21.1
14.9
21.1
20.0
14.1
§
20.0
17.9
12.6
17.9
16.3
11.5
s
lfi.3
14.1
10.0
■Jj
14.1
12.6
8.9
■%
12.6
10.7
7.6
10.7
8.9
6.3
8.9
7.3
5.2
1
7.3
5.7
4.0
^
5.7
4.8
3.4
(-1
4.8
4.0
2.8
2
4.0
3.3
2.3
3.3
2.8
2.0
&
2.8
2.3
1.6
2.3
2.0
1.4
2.0
1.3
1.3
1.8
1.3
0.9
1.3
NOTE; An upper limit formula was used to compute the relative sampling variability
estimates shown in tbis table. Therefore, the relative sampling variability estimates
are higher tlian those which would have been obtained by using tlie standard formula.
The dispai'Uty is generally less for tables showing classification by size of total
assets tlian for other tables.
variability, 14.1 percent, is shown in column 4 of table
K opposite the estimated number of returns of 4,000 for
tables in which statistics are not classified by size of
total assets.
Frequencies and amounts considered subject to exces-
sive sampling variability are not shown in the tables,
although they are reflected in the appropriate 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 dele-
tions 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.
Other limitations due to sampling
A dash, rather than a frequency or amount, in any
given table cell indicates either that there were no
returns with the particular characteristic, or because of
its rarity, instances of the characteristic were not
present among the returns selected for the sample.
However, for statistics based on returns selected for
the sample at a rate of 100 percent, a dash indicates a
presumption of no returns with the particular
characteristic.
Response and other nonsampling limitations
In processing returns for collection purposes in the
district offices and later, in processing the sample of
returns for statistical purposes, several steps were
taken to reduce taxpayer reporting errors and other
errors introduced in data processing operations. A
large proportion of the returns were mathematically
verified, but not audited, in the district offices before
they were made available for sample selection. Any
corrections resulting from mathematical verification of
the taxpayer's entries are reflected in the statistics.
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 accompanying schedules, but not on
appropriate return lines, and returns with obvious errors,
were edited and properly transcribed. Mechanical tran-
scribing was verified by the process of repeat card
punching, and, prior to tabulating, numerous tests for
consistency were applied using an electronic computer,
to assure that the proper balance and relationship be-
tween return items and statistical classifications were
maintained.
An extensive system of sample management and
control was used to insure the selection of the pre-
scribed sample and prevent inaccuracies in estimating the
number of returns filed in each sample class. Sample con-
trols for the most detailed sampling groups were main-
tained for each district office. 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 selection
of the sample returns and the processing of the source
data did not completely eliminate the possibility of error.
Also, practical operating considerations necessitated
allowance of reasonable tolerances in the statistical
processing of these data.
EXPLANATION OF TERMS
The following explanations include definitions and
limitations based on income tax law, descriptions and
limitations of classifications used, and adjustments
made in preparing the statistics. These explanations
are designed to aid the user in interpreting the statis-
tical content of this report and should not be construed
as interpretations of the Internal Revenue Code, or
related regulations, procedures, or policies. Code sec-
tions cited were those in effect for 1961-62.
Explanations pertaining to the historical comparability
of terms and the definition of items which appear only in
the historical tables begin on page 273 of this report.
Accounts payable were liability amounts of relatively
short duration not secured by notes of indebtedness.
Generally, only liabilities which arose during the nor-
mal course of conducting the trade or business were
included.
Nontrade accounts payable were includible in the
statistics for Other current liabilities.
Active corporation returns were those showing any
items of income or deduction. They comprised the
vast majority of the returns filed and were the basis
for all the financial statistics presented in this report.
Advertising expenses were allowable as a deduction
under Code section 162 if they were ordinary and neces-
sary and bore a reasonable relation to the trade or
16
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
business of the corporation. The amount shown in the
statistics includes advertising identified as a cost of
sales or operations as well as advertising expense
reported as a business deduction.
Amortization was the sum of (1) deductions taken in
lieu of depreciation for Government-certified emer-
gency facilities for the national defense (under section
168 of the 1954 Code), and grain storage facilities (sec-
tion 169), and (2) the amounts of deferred expenses
written off in 1961-62 for research and experimental
expenditures (section 174), exploration and development
expenditures (sections 615 and 616), organizational ex-
penditures (section 248), and trade mark and trade name
expenditures (section 177). The amounts shown in the
statistics include amortization reported as a manufactur-
ing or operating cost.
Each type of deduction comprising amortization was
elective. Because of the choiceof treating some amortiz-
able 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 emergency facilities. Section 168 pro-
vided for the amortization of such facilities over a
60-month period, with the privilege of changing to regu-
lar 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.
The amounts deducted for 1961-62 for emergency
facilities were based on facilities certified in 1956-57
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 Department of Defense
or Atomic Energy Commission, and to provide for the
primary processing of uranium under a Government-
sponsored program to discover new sources of the min-
eral. No facilities could be certified as emergency
facilities after December 31, 1959.
Amounts contributed under other employee benefit
plans were deductions claimed under Code section 162.
Other employee benefit plans comprised employee death
plans, health or accident and sickness plans, and other
welfare plans. The statistics for this item include any
identifiable amounts reported as a cost of sales or
operations.
Excluded were deductions claimed for contributions to
pension plans and certain other deferred compensation
plans within the purview of Code section 404. (See
Amounts contributed under pension plans.)
Amounts contributed under pension plans consisted of
deductions claimed under Code section 404 for payments
to pension, annuity, stock bonus, profit sharing, or other
deferred compensation plans. The Code imposed limita-
tions on the amounts deductible for the taxable year and
provided a carryforward feature for certain amounts paid
in excess of the limitation. The statistics include identi-
fiable amounts reported as a cost of sales or operations.
(See also. Amounts contributed under other employee
benefit plans.)
Amounts subtracted from policyholders' surplus ac-
count of life insurance companies are discussed under
Life Insurance Companies in the Changes in Law section
of this report.
Annual returns, or full-year returns, were returns
representing twelve-month accounting periods. Included
were calendar year returns ended December 1961 as well
as noncalendar year returns with accounting periods ended
during the months July through November 1961 and
January through June 1962.
Bad debts occurring during the year or a reasonable
addition to a reserve for bad debts could be taken as a
deduction under section 166 of the Code.
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 considered reasonable,
by law, so long as it did not exceed the lesser of (1) tax-
able income before the bad debt deduction, or (2) the
excess of 12 percent of deposits over the sum of surplus,
undivided profits, and reserves at the beginning of the
year.
In the case of banks and domestic building and loan
associations, corporate or government debts evidenced
by certain bonds which became worthless during the year
were chargeable to bad debts under Code section 582.
Bad debt recoveries were regarded as an income item
and reported in Other receipts.
Balance of income tax due, shown in table 11, was the
excess of the income tax liability after foreign tax credit
over prepayments of tax and was computed as a statistical
item only for those returns showing such an excess. Pre-
payments consisted mainly of payments on declarations
of estimated tax and payments with requests for extension
of time in which to file, each of which is described under
separate heading.
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 with-
in the coming year were reportable together with short-
term obligations, ashavingmaturityof less than one year.
The amounts are shown as reported.
Business receipts were, in general, the gross operating
receipts of the corporation reduced by the cost of returned
goods and allowances.
Business receipts included rents reported as a prin-
cipal business income by real estate operators and by
certain types of manufacturing, public utility, and service
corporations. The latter corporations included manu-
facturers that frequently rented productsrather 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 for the rental of automobiles or clothing.
In the finance division, business receipts included such
items as bank fees, commissions, trust department earn-
ings, exchange collections or service charges when iden-
tified in schedules attached to the return, and premium
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
17
income of life and certain other insurance companies.
(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 premiums for these companies were not in-
cluded.) When identified in schedules, operating income
from investments (other than rent or cooperative apart-
ment assessment reported by real estate operators) was
allocated to one of the specific types of investment income
for which statistics are shown separately.
Some corporations treated excise and related taxes
which were included in the sales price of their products
as part of their gross receipts from sales; others re-
ported their receipts after adjustment for these taxes.
When treated as receipts, excise and related taxes were
deducted on the tax return as part of the cost of goods
sold or were included in the separately itemized deduc-
tion for taxes paid. In any case, the receipts as reported
by the taxpayer were included in the statistics. (See also
Cost of sales and operations.)
Business receipts reported on nonconsolidated returns
by security and commodity brokers, dealers, and ex-
changes, and by real estate subdividers, developers, and
operators, required special statistical 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, busi-
ness receipts for these companies were used as reported.
(See also, Size of business receipts.)
Calendar year returns were returns with full -year
accounting periods ended December 1961.
Capital stock, common and preferred, represented
amounts of outstanding shares of ownership in the cor-
poration as shown on the balance sheet. When the amount
could not be identified as common or preferred, it was
treated as common stock. The Form 1120-S return, filed
by small business corporations for which an election had
been made to be taxed through shareholders, did not re-
quire identification as to type of stock. Amounts reported
on these returns were included in common stock.
Cash, as reported in the balance sheet, was the amount
of currency or instruments and claims which are generally
used and accepted as money.
Compensation of officers of the corporation included
amounts reported on the income statement of the return
(or in supporting schedules) as salaries, wages, stock,
bonuses, or bonds, if the item was identified as having
been paid to officers for personal services rendered.
It was sometimes not possible to separately identify
officer compensation on returns when the amount was
included in another deduction item such as in an overall
employee compensation figure.
Compiled net profit or loss before income tax is shown
as the difference between Total compiled receipts
(including tax-exempt interest) and Total compiled
deductions.
The amount shown as Compiled net profit less income
tax does not reflect the income tax liability of small busi-
ness corporations for which an election was made not to
be taxed as corporations. The profit of these companies
was included as income on the tax returns of shareholders
and the individual or fiduciary tax liability based on this
profit was not identifiable.
Consolidated returns were income tax returns which
contained the combined financial data of two or more
corporations meeting the following requirements: (1)
a common parent corporation owned at least 80 percent
of the voting power of all classes of stock and at least 80
percent of each class of nonvoting stock (except stock
which was limited and preferred as to dividends) of at
least one member of the group, and (2) these same pro-
portions of stock of each other member of the group were
owned within the group.
The filing of a consolidated return constituted an elec-
tion of group reporting which had to be followed, with cer-
tain exceptions, in subsequent years. By law, the consoli-
dated filing privilege could be granted to all affiliated do-
mestic corporations connected through stock ownership
with a common parent corporation except: (1) regulated
investment companies, (2) real estate investment trusts,
(3) corporations deriving a large percentage of their gross
income from sources within a United States possession, (4)
insurance companies not affiliated with other insurance
companies of the same type and therefore not taxed
under the same provisions of the law, (5) corporations
designated tax-exempt under Code section 501, and (6)
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 affli-
ated group. Filing changes to or from a consolidated re-
turn basis affected year-to-year comparability of the
statistics.
An additional tax of 2 percent was imposed on consoli-
dated taxable income which was computed before deduc-
tion of partially tax-exempt interest and excluded any tax-
able income attributable to regulated public utility or
Western Hemisphere trade corporation members of the
affiliated group.
Contributions or gifts to charitable, religious, educa-
tional, and similar organizations were deductible under
Code section 170. In general, the deduction was limited
to 5 percent of net income computed without regard to
this deduction. Amounts contributed in excess of this
limitation during the two preceding years could be
carried forward to the current year so long as the sum
of the current-year contributions and the amounts car-
ried forward did not exceed the limitation based on cur-
rent-year net income. For purposes of computing the
5-percent limitation, life insurance company net income
was reduced by any net operating loss carryforward and
was computed without regard to the excess of net long-
term capital gain over net short-term capital loss and
certain deductions applicable only to life insurance
companies.
Cost of sales and operations generally comprised the
direct costs incurred by the corporation in producing
goods or providing services. Included were costs of ma-
terials used in manufacturing, cost of goods purchased
for resale, direct labor, and operating expenses.
Operating expenses which were part of the cost of
goods sold typically included excise and related taxes
only if the corporation treated these taxes as part of the
sales price of their product. (See Business receipts.)
When these taxes were identified in cost of goods sold
18
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
schedules, they were added to the statistics shown for the
separate deduction for taxes paid. Similarly, operating
expenses for depreciation, depletion, amortization, ad-
vertising, contributions to pension plans, and contribu-
tions to other employee benefit plans, were trans-
ferred to their respective deduction headings when identi-
fied in cost of sales and operations.
Cost of sales and operations excluded certain secur-
ity and real estate costs when net receipts were shown
for these items. (See Business receipts.)
Current assets in table 5 consisted of Inventories,
Cash, Investments in Government obligations. Notes
and accounts receivable less reserve, and Other
current assets.
Current liabilities in table 5 consisted of the following
types of short-term obligations: Accounts payable; De-
posits and withdrawable shares; Bonds, notes, and mort-
gages payable with maturity in less than one year; and
Other current liabilities. Each of these accounts is de-
scribed under separate heading.
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 repre-
sented the cumulative adjustment 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, and could not be identified for this
report.
The value of depletable assets and accumulated deple-
tion may not be closely related to the current-year de-
pletion deduction. The balance sheet accounts reflected
book values; the depletion deduction reflected the amount
claimed for tax purposes.
Depletion, a deduction allowable for the exhaustion of
natural deposits 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 extractive process, but
also certain treatment processes. New provisions of the
law (described in the Changes in Law section of this re-
port) affected the determination of gross income from the
mining of certain minerals for 1961-62.
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.
The amounts shown in the statistics also include any
identifiable depletion reported as a cost of sales and
operations. (See also, Depletable assets.)
Deposits and withdrawable shares consisted primarily
of customer demand and time deposits including with-
drawable shares, share accounts, and investment certifi-
cates held by banks, savings and loan associations, and
other financial institutions. Other corporations occasion-
ally used this account on the tax return balance sheet to
report such liabilities as contingent and contract deposits.
The amounts are shown as reported.
Depreciable assets, reported in the corporation's
balance sheet, consisted of tangible property (such as
buildings and equipment) which was used in the trade or
business or held for the production of income and which
had a useful life ofone year or more. The amounts shown
as accumulated amortization and depreciation represent
that portion of the assets written off in prior years.
The statistics for this item include reported amounts of
grain storage and Government-certified emergency facil-
ities which were eligible for five-year amortization in
lieu of regular depreciation. Also included, when the cor-
poration reported them in its balance sheet as depreci-
able, were fully depreciated assets and partially com-
pleted assets for which no deduction was allowable.
The statistics for depreciable assets exclude those
intangible assets, patents and copyrights for example,
which were depreciable for tax purposes. Amounts so
reported were included in Intangible assets.
The amounts shown in the statistics are, in general,
the gross amounts before adjustments for depreciation
charged in prior years. Some corporations, however,
reported only the net amount of depreciable assets after
adjusting for the previous years' depreciation charges
to these assets.
Among the corporations reporting only a net amount of
depreciable assets weremany insurance carriers report-
ing balance sheet information in the format required by
State insurance regulations. This format usually provided
for the reporting of only net depreciable assets and only
the home and branch office buildings and equipment were
included. Often real estate holdings of these corporations
were included in Other investments.
For the industrial group. Real estate (except lessors of
real property other than buildings), the book value of land
and buildings was included in either Other investments.
Depreciable assets, or Land, according to the way it was
reported.
In relating depreciable assets and accumulated depre-
ciation and amortization to the current-year depreciation
and amortization deductions shown in this report, it
should be noted that the balance sheet accounts reflected
amounts reported in the corporations' books of account,
while the deductions were those claimed for tax purposes
based on methods of computation and useful lives of as-
sets which may have varied for book accounting and tax
accounting purposes.
Depreciation, deducted as a reasonable allowance for
the exhaustion, wear and tear, and obsolescence of busi-
ness property, was allowable under Code section 167.
Several methods of computation could have been used in
determining the deduction for the year. The most com-
mon method was straight line, whereby an equal amount
is deducted in each year of the useful life of the asset.
The declining balance and the sum of the years-digits
methods, whereby a larger portion of the asset's cost
is written off during the earlier years of its life than
during its later years, were also commonly used.
These latter methods were specifically authorized by the
Internal Revenue Code of 1954 and were generally permis-
sible in the case of assets acquired after December 31,
1953. These "accelerated" methods are described in the
instructions for the Form 1120 income tax return repro-
duced at the end of this report.
Included in the statistics are amounts claimed on lease-
hold improvements, patents, and copyrights, as well as
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
19
small amounts of additional first-year (section 179) de-
preciation allowable on certain property. A deduction
for depreciation was not allowable on inventories, or
land apart from the physical improvements or develop-
ments added to it.
Amounts shown also include any identifiable depreci-
ation reported as an operating or manufacturing cost.
(See also. Depreciable assets.)
Distributions to stockholders consisted of distributions
of the corporation's own stock, and of cash and other as-
sets, generally reported as part of the analysis of earned
surplus and undivided profits. In those instances where a
corporation reported one total for distributions to stock-
holders and did not identify this distribution as cash or
stock, the total was treated as a distribution to stock-
holders in cash and assets other than in the company's own
stock.
For small business corporations for which an election
was made to be taxed through stockholders, the statistics
do not include amounts taxed to stockholders but not dis-
tributed in 1961-62. Conversely, the statistics do include
amounts previously taxed to stockholders but retained in
the corporation until distribution in 1961-62.
The statistics shown exclude liquidating dividends
paid.
Dividends received from domestic corporations were
distinguished in the income statement from dividends
received from foreign corporations . While the full amount
was reported in arrivingatnet income, most domestic di-
vidends as well as those foreign dividends deemed earned
in the United States (by resident foreign corporations)
were recognized in computing the special deduction from
net income for intercorporate dividends received. (See
Statutory special deductions.) Domestic dividends not
qualifying for the deduction were treated as Other re-
ceipts, described under separate heading. The sources
of dividends received by small business corporations
electing to be taxed through shareholders were not re-
ported and all such dividends were treated as dividends
from domestic corporations.
Dividends received deduction is discussed under Statu-
tory special deductions.
Earned surplus and undivided profits consisted of the
retained earnings and profits of the corporation less any
reserves. The statistics shown are net figures after
deduction of any negative amounts.
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. As
described on the back cover of this report, more de-
tailed statistics on provisions of the law relating to the
foreign tax credit are contained in a supplemental report
for 1961-62. Because of the methods used to process
the data, the foreign tax credit shown in the supplement
may differ slightly from the summary totals appearing
in this report.
When the foreign tax credit was taken, the alternative
option, a business deduction from gross income for for-
eign taxes paid, could not be taken in computing taxable
income.
The credit allowable was limited based on the proportion
of the domestic tax which the foreign taxable income bore
to the total taxable income. The two elective methods of
computing the limitation, the "per country" and the
"overall" methods are outlined in the Changes in Law
section of this report.
Code section 904 provided for the carryback and carry-
forward of foreign taxes which were in excess of the
amount allowable as a credit for the current year. Such
amounts could be carried back first to the two preceding
taxable years and then forward to the five succeeding
years. 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 car-
ried forward and to the extent they were within the
limitation for 1961-62 were reflected in the foreign tax
credit statistics for 1961-62.
As a result of the carryback provisions of the law,
the foreign tax credit statistics for 1961-62 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
foreign taxes from 1962-63 and 1963-64.
Foreign taxes eligible for credit included amounts
deemed paid by a domestic corporation through a for-
eign corporation in which the domestic corporation
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 cor-
poration, 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 divi-
dends to the domestic corporation during the tax year.
The amount of foreign tax deemed paid by the domestic
corporation in either case was equal to a proportion of
the taxes paid by the foreign corporation or its subsidi-
ary based on the ratio of dividends paid out of accumu-
lated profits by the foreign company to its total accumu-
lated profits.
Form 1120-S returns are discussed below under Small
business corporation returns.
Gross capital assets as shown in table 5 comprised
(1) Gross depreciable assets (shown separately in the
table), and (2) Other gross capital assets. The latter is
the sum of Depletable and Intangible assets, and in
addition. Land, which was reported on the balance sheet
net of accumulated amortization.
Inactive corporation returns were defined as those
showing no item of income or deduction. Returns were
filed by inactive corporations in accordance with the
regulation that a corporation in existence during any
portion of a taxable 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 28.
Income subject to tax, in contrast to net income, was
the amount upon which the corporation income tax was
imposed. The Internal Revenue Code provided several
tax bases for different types of corporations. These
included the "taxable income" base defined by Code
20
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
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 25-percent tax on capital
gain was applicable; the several tax bases which applied
to insurance companies including the gross income base
taxable to certain mutual companies: and the amounts
taxable to regulated investment companies and real
estate investment trusts. All of these tax bases were
reflected in the statistics for income subject to tax.
Excluded from the statistics was the net income of small
business corporations for which an election was made
to be taxed through shareholders.
For most corporations, income subject to tax consisted
of net income less certain additional deductions sum-
marized in this report as Statutory special deductions.
However, there were exceptions to this general rule so
that total net income minus statutory special deductions
shown for returns with net income does not equal income
subject to tax. For example, income subject to tax for
some corporations was not derived from the amounts
shown as Net income. These corporations included life
and certain mutual insurance companies, regulated in-
vestment companies, real estate investment trusts, and
those companies for which only net long-term capital
gain comprised the tax base. Also, in some cases, the
statutory special deductions for dividends received and
for dividends paid on certain preferred stock of public
utilities exceeded net income. For these returns, income
subject to tax was reduced to zero and the excess of the
two special deductions became the statutory loss for the
year available for deduction purposes over the prescribed
carryback and carryforward period. Other exceptions
to the rule may appear in the statistics because amounts
were rounded to thousands of dollars in statistical proc-
essing, because of variations in reporting by corpora-
tions, and because statutory special deductions excluded
certain minor deductions of limited applicability.
Detailed descriptions of the computations involved in
determining income subject to tax are contained in the
instructions for preparing the various tax return forms.
The instructions and forms are reproduced at the end
of this report.
Income subject to tax statistics for 1961-62 are sum-
marized in table L. More detailed statistics on the
corporation income tax base are presented in table 9.
With reference to table 9, the components of income
subject to tax are outlined below.
1. Domestic corporations filing consolidated or
nonconsolidated returns on Form 1120 and resident
foreign corporations filing returns on Form 1120-F.
a. Returns with regular tax were those filed by
corporations subject to the normal tax and surtax rates
imposed by Code section 11. Income subject to tax
shown in the statistics for these corporations was
generally Net income (which included partially tax-
exempt interest) minus Statutory special deductions.
However, the regular tax base applicable to
regulated investment companies and real estate invest-
ment trusts was not defined as Net income minus
Statutory special deductions. These companies were
required to distribute most of their net income to
shareholders for taxation. The regular statutory special
deductions were denied them, but they were allowed
a special deduction in determining income subject to
tax for the amounts distributed or deemed distributed
to shareholders. This special deduction was not tabu-
lated for the statistics. Undistributed net long-term
capital gain (reduced by net short-term capital loss)
was taxed to the companies always at a rate of 25 per-
cent, while the balance of undistributed income was
taxed at the regular normal tax and surtax rates.
(Alternative tax was not allowed.) Undistributed net
long-term capital gain taxed at the 25-percent rate
was not available on the tax return form and no attempt
was made to obtain this amount for the statistics from
attached schedules.
b. Returns with alternative tax were those filed by
corporations taxable under Code section 1201. Income
subject to tax for these companies was the sum of (1) net
long-term capital gain (reduced by net short-term
capital loss) taxed at the 25-percent rate, and (2) in-
come taxed at the normal tax and surtax rates (the
balance of taxable income). For corporations in general,
alternative tax was payable when it resulted in a tax
lower than that computed by applying the normal tax and
surtax rates to the whole of taxable income.
For most corporations, use of alternative tax did
not affect the amount shown as income subject to tax,
but occasionally it did. When net long-term capital
gain was greater than net income minus statutory
Table L. —INCOME SUBJECT TO TAX, 1961-62
Type of tax
Number of
taxable
returns
Income
Vav.
(ThocaMnd
dotUra)
Income sutjject to tax
( Thousand
dotUraj
Taxed at normal tax and
surtax rates
:.;jErjer ol
retuiTiE
(Thoaaand
dollara)
Net long-term capital
gain taxed at 25 percent
Number ^jf
returns
(Thauaand
dollara)
Gross income taxable
under Section 821(a)(2)
;jmber .
returns
(Thouaand
dollara)
(4)
Total returns
With regular tax. ...
With alternative tax
Forms 1120, 1120-F, total
With regular tax
With alternative tax
Form 1120L (regular tax only).
Form 112CM, total
With regular tax
With alternative tax
■13,635,955
2,611,929
i76,226
77,647
552,149
474,663
6S4
Ir.l
6,547,454
15,640,603
21,563,996
5,945,813
15,618,133
25,090
22.420
16,037,306
31,900,383
45,051,213
13,202,041
31,849,172
1,707,855
51,211
475,525
73,4S1
474,640
73,324
14,323,163
29,312,792
13,202,041
29,274,250
450
293
18,048
38,542
466
77,647
77,486
77,486
466
161
lt,l
24,338
2,587,591
2,574,922
2,574,922
24,338
12,o69
12.0CV
391
391
1,689,807
1,689,807
l,o8y,807
l,o89,807
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
21
special deductions, the 25-percent rate applied to the
larger capital gain was less than the regular rates
applied to the smaller net income minus statutory
special deductions. In this case the capital gain, rather
than the net income minus statutory special deductions,
was included in income subject to tax.
2. Life insurance companies filing on Form 1120L
Income subject to tax for life insurance companies
comprised (1) the smaller of taxable investment income
or gain from operations; and, when investment income
was the smaller, half the difference between gain from
operations and investment income, (2) amounts sub-
tracted from the policyholders' surplus account, and
(3) the excess of net long-term capital gain over net
short-term capital loss. (Unlike most corporations,
only the taxable portion of partially tax-exempt interest
was included in the statistics for income subject to tax.)
Income subject to tax was not directly related to the
statistics shown for net income. See the explanation
of Net income.
Taxable investment income was limited to the
"company's share" of investment income, minus the
deductions applicable to it; the excess of net long-term
capital gain over net short-term capital loss was
excluded. Gain from operations comprised the "com-
pany's share" of net investment income and of the net
gain or loss from underwriting. In general, the
"company's share" was that portion of income which
was in excess of policy reserves and interest require-
ments.
The policyholders' surplus account was pre-
scribed for stock life insurance companies. This ac-
count contained certain underwriting income which was
nontaxable for the year in which it was earned. How-
ever, when withdrawn from this account and distributed
to stockholders, the amounts subtracted were separately
taxed and at the normal tax and surtax rates, regardless
of whether or not the company had any other income
subject to tax. Because companies may not yet be
entirely familiar with this provision of the 1959 law,
there are some inconsistencies in the statistics for
this item.
The excess of net long-term capital gain over
net short-term capital loss was separately taxed to
life insurance companies at a rate of 25 percent. The
alternative tax provided by Code section 1201 was not
applicable to life insurance companies and the tax on
long-term capital gain was payable whether or not it
resulted in a tax lower than that determined by use of
the regular rates applied to the whole of taxable income,
and regardless of whether or not the return showed
net income.
Because of the special provisions of the Code
applicable to certain insurance businesses, 245 returns
showed income tax even though they showed no net
income. In the case of life insurance companies this
occurred when returns without net income showed either
the tax on amounts subtracted from the policyholders'
surplus account or the tax on the excess of net long-
term capital gain reduced by net short-term capital
loss. Also, returns of four mutual savings banks filing
on Form 1120, but with separate life insurance depart-
- TAXABLE RETURNS WITHOUT NET INCOME: DEFICIT, INCOME
SUBJECT TO TAX, AND INCOME TAX, 1961-62
Type of coErpanj-
lumber of
retuiTis
Deficit
dollara)
Income
subject to
tax
(Th<Ki3and
dolUrs)
Income
tax
(Thaaiand
dollera)
(1)
C2)
(3)
(4)
245
35,488
9,609
life insurance companies filing Form 1120L
Mutual insurance companies filing Form 112CM. . .
Mutual savings banks with separate life insur-
ance departments
217
24
35,175
161
152
3,376
6,112
121
1,179
56
51
ments showed no net income for the total of their
operations but were taxable on the income attributable
to their life insurance operations. Table M provides
a summary for taxable returns without net income. In
most of the tables in this report, the income subject to
tax and income tax reported on these returns were
added to the statistics for returns with net income.
3. Mutual insurance companies filing on Form
1120M.
Mutual insurance companies (other than life or
marine and other than fire insurance companies issuing
perpetual policies) with gross income of $75,000 or less
were, for the most part, exempt from the corporation
income tax under Code section 501 and were not required
to file on Form 1120M.
a. Returns with regular tax were filed by com-
panies whose net investment income was taxed at the
regular normal tax and surtax rates, or whose gross
income was uniquely taxed usually at a 1 -percent rate.
The tax base actually used depended upon which one
resulted in the higher tax. When net investment income
was the regular tax base, income subject to tax was
defined as the Net income shown in the statistics (from
investments only and including capital gains), minus
the one applicable statutory special deduction for divi-
dends received. When gross income was the tax base,
income subject to tax was defined as net premiums
minus dividends paid to policyholders, plus taxable
interest, dividends received, rents, and royalties; capital
gains were excluded. When a company was without net
investment income, the tax on gross income was usually
applicable as shown in table M.
There were some small companies for which the
tax on gross income was not applicable. Furthermore,
these companies were completely nontaxable if their net
investment income minus the dividends received de-
duction was $50,000 or less.
b. Returns with alternative tax were filed by
companies for which the 25-percent tax on net long-term
capital gain reduced by net short-term capital loss was
payable under Code section 1201. Alternative tax was
payable if it was less than the regular normal tax and
surtax, but more than the tax on gross income as de-
scribed above. In some cases, net long-term capital
gain taxed at 25 percent was the only tax base and this
sometimes affected the amount shown as income subject
to tax in the same manner as was previously noted for
other corporations.
22
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Income tax was the gross amount of tax liability before
deducting the credit claimed for foreign taxes paid or
accrued. Income tax consisted of regular tax and alter-
native tax and although only the combined amount is
presented in most tables of this report, the regular and
alternative components are shown separately in tables 8
and 9 and in table N.
Table N. —COMPONENTS OF INCOME TAX, 1961-62
Total
number of
taxable
returns
Income tax
Type of tax
Total
amount
(Thouaand
dollara)
Normal tax
and surtax
(Thotiamnd
dotUrt)
25-percent
tax on net
long-term
capital
gain
(Thouamnd
dollara)
Gross
income
tax under
Section
821(a)(2)
(Thouaand
dollara)
(1)
U)
(3)
(4)
(5)
Total
553,873
22,188,057
21,513,220
652,931
16,856
Retiims with regular tax
Returns with alternative tax.
'176,226
77,^.-17
6,5*7,-154
15,640,603
6,524,514
14 , 993 , 706
6,084
16,856
Regular tax was the income tax liability computed,
as a rule, at the normal tax and surtax rates. The
normal tax rate was 30 percent of taxable income as
defined by the Code and the surtax rate was 22 percent
of taxable income (plus partially tax-exempt interest)
in excess of $25,000. In the case of consolidated returns
filed for an affiliated group of corporations, an addi-
tional tax of 2 percent was, in general, applicable under
section 1503 of the Code. (However, the additional
2-percent tax was not applicable to certain public
utility nor to Western Hemisphere trade corporation
income.) Also included in the statistics for regular
tax was the tax on life insurance company net long-
term capital gain taxed at 25 percent and, for certain
mutual insurance companies, the tax on gross income
generally imposed at the rate of 1 percent under
section 821(a)(2) of the Code.
Alternative tax was the income tax liability computed
under section 1201 of the Code. It consisted of (1) a
25-percent tax on net long-term capital gain reduced
by net short-term capital loss, and (2) normal tax and
surtax on the balance of taxable income. Alternative
tax was payable if it was less than the regular normal
tax and surtax on the entire amount of taxable income.
Alternative tax was not available to life insurance
companies, regulated investment companies, nor real
estate investment trusts. These companies were subject
to a tax of 25 percent on taxable long-term capital
gains (in addition to normal tax and surtax on other
taxable income) whether or not it resulted in a tax
lower than regular tax. The normal tax and surtax
component of alternative tax for consolidated returns
also included the 2 -percent additional tax payable under
section 1503.
Statistics shown for income tax were based on the
amount reported by the corporation on its current-
year return. As such, the statistics do not reflect
any adjustments to the tax liability resulting from
the carryback of future year losses nor any adjustments
resulting from audit and other enforcement activities .
Income tax information provided in other publications
such as 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 are not strictly comparable to the statistics
provided in this report for corporation returns with ac-
counting periods ended July 1961 through June 1962.
This is mainly because of factors such as those men-
tioned above and because of differences in the time
periods covered and the distinction between the reported
income tax liability based on income for the period
and the actual income tax collections for the period.
Industrial divisions and groups were used as a basis
for classifying tax return data according to the principal
business activity of the corporation. Returns were
classified in that industry which accounted for the largest
portion of business receipts even though the return may
have been for a company engaged in many business
activities or may have been a consolidated return filed
for members ot an affiliated group of corporations
undertaking different business activities.
Year-to-year changes in the classification of specific
corporations could have resulted from mergers and
other changes in organization or from the privilege of
filing consolidated returns as well as from a change in
the principal source of business receipts.
The industrial classification structure used for
Statistics of Income reports conforms closely to 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 Industrial Classification, which
was 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
Industrial Classification, particular provisions of the
Internal Revenue Code have also been considered. Thus,
regulated investment companies, small business invest-
ment companies, real estate investment trusts, and life
and mutual insurance companies are among the 219
groups for which information is provided in Statistics
of Income.
The basic structure of industrial classification has
not changed since 1958-59, but one additional subgroup
was introduced for 1961-62 in the finance division to
accommodate Real estate investment trusts which were
authorized beginning in 1961 by Public Law 86-779.
Intangible assets were separately reported on the
balance sheet if they were amortizable. Other intangible
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 busi-
ness, no definitive description of this item can be given.
Accumulated amortization represented the cumulative
adjustment to intangible assets shown on the corpo-
rations' books of account.
Interest on Government obligations issued by the
United States or its instrumentalities on or after
March 1, 1941, was wholly taxable.
Interest on United States savings bonds and Treasury
bonds owned in excess of the principal amount of $5,000
issued prior to March 1, 1941, and interest on obliga-
tions of instrumentalities of the United States issued
prior to March 1, 1941, was subject to surtax only.
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
23
However, this interest, when included in the net income
of a small business corporation reporting on Form
1I20-S, lost its identity and was fully taxable to the
shareholder.
Interest on obligations of a State, Territory, United
States possession, or their political subdivisions, 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 indebtedness
was deductible as an ordinary and necessary business
expense. Included in the statistics was interest paid
on deposits and withdrawable shares by banking and
savings institutions.
Internal Revenue districts and regions in which the
returns were filed indicated the location of either the
principal office of a corporation or its principal place
of business. Since, for any given corporation, data on
the tax return represented the sum of all business
units and activities regardless of geographic location,
it is not possible to relate with accuracy the Internal
Revenue district of filing with the place of origin of
the income and tax reported.
Because of the limitations inherent in the classifi-
cation by Internal Revenue district or region, it is not
emphasized in this report and only selected items
from the tax returns were so classified. For the
same reason, no attempt was made to regroup the
statistics by district to give statistics by State.
A map of the Internal Revenue districts and regions
appears on page 206.
Inventories, as shown in the corporation return balance
sheet, included such items as raw materials, finished
and partially finished goods, merchandise on hand or
in transit, and growing crops reported as assets by
agricultural concerns. Amounts reported on noncon-
solidated 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.
Inventory change ratio is discussed on page 7.
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 obliga-
tions included those of instrumentalities of the Federal
Government.
Land owned by a corporation was reported as a
separate capital asset on the balance sheet. Although
land was not ordinarily subject to depreciation, land
acquired and certified as an emergency facility for
the national defense was amortizable under the provi-
sions of section 168 of the 1954 Code relating to emer-
gency facilities. The corporation was required to report
only the net value of such land after reduction by this
amortization.
Loans from stockholders were regarded as long term
in duration and may have included intercorporate loans
such as from subsidiaries, as well as loans from other
stockholders.
Loans to stockholders were regarded as long term in
duration and may have included intercorporate loans
such as to subsidiaries, as well as other stockholder
loans. Mutually held banking and savings institutions
sometimes used this account on the tax return balance
sheet to report loans to shareholder-depositors made
during the ordinary course of lending activities. The
amounts are shown as reported.
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, shown in this
report as an adjustment toNotes and accounts receivable.
If a separate reserve was indicated in supporting
schedules, it was therefore added to the bad debt
reserve.
Net capital gains comprised net short-term capital
gain reduced by any net long-term capital loss and net
long-term capital gain reduced by any net short-term
capital loss. 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 (1) the gain or loss from
sales or exchanges of "capital assets" as defined by
section 1221 of the Code, and, (2) the aggregate net
gain from sales or exchanges of certain business
property and from the involuntary conversion 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, requisition, or condemnation. But uninsured
losses from theft, or from fire, storm, shipwreck, or
other casualty were excluded in determining gain or loss
from involuntary conversions. Such losses were fully
deductible as ordinary losses and are included in
Other deductions.
According to section 1221, capital assets consisted
of all property held by the taxpayer except: (1) prop-
erty includible in inventory, or property held primarily
for sale in the ordinary course of trade or business;
(2) depreciable and real property used in trade or
business; (3) accounts and notes receivable acquired
in the ordinary course of trade or business for services
rendered or from sale of property includible in inventory
or ordinarily held for sale; (4) Government obligations
issued on or after March 1, 1941, on a discount basis
and payable without interest at a fixed maturity date
not exceeding one year from date of issue; and, (5) cer-
tain copyrights, literary, musical, or artistic compo-
sitions 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 condi-
tions by Code section 1231. Property eligible for capital
gains treatment under section 1231 was that used in
trade or business, including real and depreciable prop-
24
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
erty, 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 intervening years, could
be carried over to the five succeeding years as a
short-term loss. If the capital loss carryover was not
eliminated during the five-year period, it could not be
used.
On certain returns, the corporation made no distinction
in its income statement between gain or loss from
sales or exchanges of capital assets and gain or loss
from sales or exchanges of other property, and no
schedule D was filed in support of such sales or ex-
changes. In such cases, the entire amount was treated
as net gain or loss, sales other than capital assets.
Net gain or loss, sales other than capital assets was
the net gain or loss from sale or exchange of: (1) de-
preciable and real property used in trade or business;
(2) accounts and notes receivable acquired in the ordi-
nary course of trade or business for services rendered
or from sale of property includible in inventory or
ordinarily held for sale; (3) Government obligations
issued on or after March 1, 1941, on a discount basis
and payable without interest at a fixed maturity date
not exceeding one year from date of issue; (4) certain
copyrights, literary, musical, or artistic compositions
or similar 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 con-
version 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 involuntary conversions
of uninsured property by casualty or theft were ex-
cluded from the computation of net gain or loss under
section 1231. These losses were fully deductible as
ordinary losses and were included in Other deductions.
Also included in net gain or loss were amounts re-
ported as profit or loss from sales of securities and
real estate by security and commodity brokers, dealers,
and exchanges, and profit or loss from sales of real
estate by real estate subdividers, developers, and
operative builders. These amounts were transferred
from Business receipts and adjusted for any cost of
sales.
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 statistics as
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
is smaller than Compiled net profit as shown in this
report because tax-exempt interest income was not
included in the former. Net income is generally larger
than Income subject to tax because of the Statutory
special deductions from net income allowed most corpo-
rations in computing taxable income. (See Statutory
special deductions and Income subject to tax.)
The net income or deficit of mutual insurance com-
panies (other than life or marine and other than fire
insurance companies issuing perpetual policies) was
limited to net investment income or loss and thus did
not include the gain or loss from underwriting.
For life insurance companies, net income or deficit
comprised gross taxable receipts reduced by the ordi-
nary and necessary business deductions and reduced
by additions to required reserves and certain other
statutory deductions pertinent only to these companies.
To arrive at net income or deficit for these companies,
the gain or loss from operations (which included both
underwriting and investment income) was combined
with net long-term capital gain and adjusted by adding
back the statutory deductions for intercorporate divi-
dends received and the operations loss deduction.
Net long-term capital gain reduced by net short-
term capital loss is explained above under Net capital
gains.
Net operating loss carryforward is discussed under
Statutory special deductions.
Net short-term capital gain reduced by net long-
term capital loss is explained above under Net capital
gain.
Net worth refers to the stockholders' equity in the
assets of the corporation in contrast to the claims of
creditors. In the statistics it comprises the sum of
the items (I) Capital stock, (2) Paid-in or capital
surplus, (3) Surplus reserves, and (4) Earned surplus
and undivided profits, each of which is explained under
its own heading.
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 through November 1961 and January through June
1962.
Nontaxable returns were those that showed no income
tax liability before foreign tax credit. Not included
were returns of small business corporations for which
an election was made to be taxed through shareholders.
By definition, these returns showed no tax.
Most nontaxable returns were without net income.
But many returns with net income were nontaxable if
net income was offset by statutory special deductions,
or by the deduction for amounts distributed for taxation
to shareholders of regulated investment companies
and real estate investment trusts. (See also, Income
subject to tax and Statutory special deductions.)
Notes and accounts receivable were, in general, the
gross amounts of current trade items, that is, amounts
receivable arising from sales or services to customers
on credit during the ordinary course of trade or business
which would normally be converted to cash within one
year.
Nontrade receivables were generally includible in the
statistics for Other current assets.
The reserve for bad debts, shown as an adjustment to
Notes and accounts receivable, includes the reserves for
the separate account, Mortgage 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 cor-
porations except in tables D and 28 where inactive cor-
poration returns are included in the total number and are
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
25
also shown separately. (See Inactive corporation re-
turns.) The number of Form 1120-S returns filed by
small business corporations for which an election was
made to be taxed through shareholders is included in
each total and is also shown separately in appropriate
tables. The few returns of unincorporated businesses
for which elections were made to be taxed as corpora-
tions under Code section 1361 were excluded from all
tables. For a more comprehensive statement on the
returns included, see the discussion of the Statistical
population on page 10 of this report.
Other assets comprised, in general, noncurrent assets
which were not allocable to a specific account on the re-
turn form balance sheet, and certain accounts for which
no distinction could be made between current and non-
current status.
Includible were such items as deferred charges re-
ported as noncurrent by the corporation, interest dis-
counts, guaranty 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 that portion of stock and
bond holdings in excess of book value.
Other current assets including short-term marketable
investments comprised current assets not allocable to a
specific account in the return form balance sheet and,
when specifically reported as short-term by the cor-
poration, marketable securities other than government
obligations.
Included as other current assets were amounts reported
as prepaid expenses, nontrade receivables, coupons and
dividends receivable, claims and judgments, and similar
items. For construction corporations, amounts reported
as a current item for contract work in progress in excess
of billings were also included.
Other current liabilities included for the most part
certain amounts due and payable within the coming year.
The account comprised accrued expenses, as well as cur-
rent payables not arising from the purchase of goods and
services and not evidencedby bonds, notes, or mortgages.
Examples of other current liabilities were taxes accrued
or payable, accrued employee accounts such as for pay-
rolls and contributions to benefit plans, dividends pay-
able, overdrafts, and accrued interest or rent.
For construction corporations, amounts of advances
or deposits on uncompleted contracts or jobs in progress
were included in this item if reported as current.
Other deductions comprised (1) business expenses
which were not allocable to a specific deduction item on
the return form, and, (2) certain amounts which were
given special treatment in the course of statistical
processing.
The first category included such items as administra-
tive, general, and selling expenses; bonuses and com-
missions; delivery, freight, and shipping expenses; sales
discounts; travel andentertainmentexpenses; and similar
items.
The second category included salaries and wages not
reported as a cost of sales and operations and not re-
ported as a part of another deduction item; reported
amounts of negative income; business deductions not
itemized on life insurance company returns and certain
reserve and other deductions unique to these companies;
and losses by abandonment, theft, fire, storm, or other
casualty. 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.
Other interest consisted of amounts received on loans,
notes, mortgages, bonds, bank deposits, and corporate
bonds less amortizable bond premium.
Other investments were, in general, long-term non-
Government investments and certain investments for
which no distinction could be made as to their current or
long-term nature. Non -Government investments gener-
ally not held for conversion to another form within the
coming year included stocks, bonds, loans on notes or
bonds, loans to subsidiaries, and other types of financial
securities. Real estate not reported as a capital asset
could also be included.
In certain instances, land and buildings owned by real
estate operators (except lessors of real property 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 re-
ported as inventories on nonconsolidated returns of in-
vestment and holding companies (other than operating
holding companies), security and commodity brokers,
dealers, and exchanges, and real estate subdividers,
developers, and operative builders.
Other liabilities were obligations which were not al-
locable to a specific account on the return form balance
sheet and were either noncurrent accounts, in general
not due within one year, or, accounts which could not be
identified as either current or long-term.
Examples of other liabilities were deferred or un-
earned income not reported as part of a current ac-
count, provisions for future taxes based on the effects
of either accelerated depreciation or possible income
tax adjustments, and principal amounts of employee and
similar funds.
For life insurance companies, this item included
policy reserves as well as all other liability amounts.
Other receipts included amounts not elsewhere re-
ported on the return, such as: profits from sales of
commodities other than the principal commodity in which
the corporation dealt; income from minor operations;
cash discounts; income from claims, license rights,
judgments, and joint ventures; net amount earned under
operating agreements; profit from commissaries; profit
on prior years' collections (installment basis); profit
on purchase of corporation's own bonds; recoveries of
losses and bad debts previously claimed for tax pur-
poses; refunds for cancellation of contracts; and income
from sales of scrap, salvage, or waste.
Also regarded as other receipts were dividends re-
ceived from special classes of corporations: China
Trade Act corporations; corporations deriving a large
percent of their gross income from sources within a
United States possession; and tax-exempt charitable,
educational, religious, scientific, literary organizations,
and mutual and cooperative societies including farmers'
cooperatives.
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
26
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
tax, payments with requestsfor extension of time in which
to file, and any other payments unidentified on the tax re-
turn 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 1962-63.
The amounts shown do not represent the final overpay-
ments for 1961-62. Final overpayments would take into
account the results of audit, the carryback of net operat-
ing losses incurred 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 6.
Paid- in or capital surplus comprised additions to the
corporation's capital from sources other than earnings.
The amount shown is after deducting any negative
amounts.
Includible were amounts of surplus occasioned by do-
nations, appreciation of assets, receipts from sale of
capital stock in excess of stated value, stock redemp-
tions or conversions, and similar transactions.
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 for this report were those with accounting
periods ended in the months July 1961 through June 1962.
Payments on declaration of estimated tax were re-
quired of a corporation if its estimated income tax lia-
bility 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 in-
vestment companies on retained capital gains deemed
distributed for taxation, 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 previous
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 day of the ninth
and twelfth months of the corporation's tax year. If a
corporation did not meet the requirements for filing a
declaration of estimated tax in time for payment during
the ninth month, the entire amount of estimated tax 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 show-
ing 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 12. 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 exten-
sion of time in which to file a return was requested, at
least half of the unpaid balance of the tax liability ten-
tatively determined was due with the application. If the
installment privilege was not used, the entire unpaid
tentative tax was due. (Payments on declarations of
estimated tax and any other payment credits were sub-
tracted from the tentative liability in determining the
unpaid balance.) If the tax liability as finally deter-
mined exceeded the tentative amount shown on the re-
quest 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 com-
bined total for payments with request for extension of
time in which to file and payments on declaration of
estimated tax so that the amounts shown in the statis-
tics for payments with request for extension of time in
which to file are slightly understated.
Rent paid on business property was deductible as an
ordinary and necessary expense. Identifiable amounts of
taxes and other expenses paid by lessees in connection
with rent paid were included in their respective deduction
headings.
Rents received for the use or occupancy of property
consisted of the gross amounts. Depreciation, repairs,
interest, taxes, and other expenses, which were deduc-
tible from gross rents, were included in their respective
deduction items.
For those manufacturing, public utility, and service
corporations which frequently leased, rather than sold,
their products, the rental income so derived was included
in Business 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 deductible currently and were charged to capital
expenditures, which were generally depreciable.
Resident foreign corporations were those companies
incorporated outside the United States but engaged in a
trade or business within the United States. Generally
these corporations were required to report and pay tax
on income from United States sources. Statistics in part
VI of table 9 exclude information for 14 resident foreign
life insurance companies that filed returns on Form
1120L. Statistics for these 14 companies are included in
the life insurance company statistics in part IV of table 9.
For the most part, resident foreign corporations filed
returns on Form 1120-F. Corporations erroneously filing
on the Form 1120 used by corporations in general, were
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
27
included in the statistics as resident foreign corporations
only if they were so identified from information filed with
the return. A large part of the increase in the number of
resident foreign corporations between 1960-61 and 1961-
62 was no doubt due to the growing number of firms mak-
ing use of Form 1120-F which was introduced for 1960-
61 and later years. For 1960-61, many corporations not
familiar with this new form and filing returns on Form
1120 did not identify themselves as foreign and thus were
not included in the statistics as foreign corporations.
Returns with net income were those showing gross tax-
able receipts exceeding the ordinary and necessary busi-
ness deductions allowed by the Code.
Returns without net income were those for which busi-
ness deductions exceeded gross taxable receipts. When
taxable receipts and business deductions were equal, the
return was classified as without net income.
Returns with net income were not necessarily taxable
returns. (See also. Net income, Statutory special deduc-
tions, and Taxable returns.)
Royalties were the gross amounts of income received
for the exhaustion of the value of property rights. In-
cluded were earnings from such items as copyrights,
patents, and trademarks; and natural resources under
lease, such as timber, mineral mines, and oil wells.
Expenses relating to this income, depletion or taxes for
example, were not deducted directly from the income but
were reported among the specific deductions from total
receipts.
Size of business receipts was based on the gross
amounts from sales and operations for industries except
those in the Finance, insurance, and real estate division.
For the finance industries. Total compiled receipts, which
is the sum of business receipts and investment income,
was used as a basis for the classification. Within the
finance division, certain mutual insurance company
returns (Form 1120M) occasionally showed no Total
compiled receipts, but yet showed Income subject to
tax and Income tax. (See Total compiled receipts.)
Small business corporation returns. Form I120-S,
were information returns of income filed by corporations
for which an election had been made to be taxed through
shareholders under section 1372, added to the Code by
the Technical Amendments Act of 1958.
To qualify as a small business corporation, a firm had
to be a domestic corporation with no more than ten share-
holders, each of which was an individual (or an estate) and
no one of which was a nonresident alien. The corporation
could have only one class of stock and could not be a mem-
ber of an affiliated group eligible to file a consolidated
return. Also, it could not receive more than 20 percent of
its gross receipts from personal holding company income
(rents, royalties, interest, annuities, and gains from sales
or exchanges of stock and securities), and could not re-
ceive 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 share-
holder. 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 for dividends received, could not
be taken and no foreign tax credit was available to the
corporation.
Generally, the income of the small business corpora-
tion 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 al-
lowed 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 tax-
able to shareholders in the year it was earned, and could
be distributed during the current year without any further
tax.
Statutory special deductions as shown in this report
included the deductions claimed for (1) net operating
losses of prior years, (2) intercorporate dividends re-
ceived, (3) dividends paid on certain preferred stock of
public utilities, and, (4) Western Hemisphere trade cor-
porations. These deductions are those which, by law,
were allowed in addition to the ordinary and necessary
business deductions and they are therefore shown in the
statistics as deductions from net income. See table O.
Table 0.— STATUTORY SPECIAL DEDUCTIONS, 1961-62
Type of return
Total
Dividends
received
deduction
Deduction
for divi-
dends paid
on certain
preferred
stocH of
public
utilities
Net
operating
loss
carry-
forward
Western
Hemisphere
Trade cor-
poration
deduction
(1)
(2)
(3)
('■')
(5}
(Thousand dollars)
Total returns
3,973,97';
2,233,352
21,557
1,496,729
222,336
Returns with net income
Returns without net income . . .
3,887,878
86,096
2,l'i7,267
86,085
21,546
11
1,496,729
222,336
For many corporations, net income less the statutory
special deductions equalled Income subject to tax. How-
ever, the two dividend deductions were not restricted to
returns with net income, nor, in general, to the amount of
net income, and thus became part of the statutory loss for
some corporations. Statutory special deductions were not
allowed to small business corporations for which an elec-
tion was made to be taxed through shareholders, nor to
regulated investment companies and real estate invest-
ment trusts. The deduction allowed these two types of
investment companies for dividends paid was not
tabulated.
Net operating loss deductions (Code sections 172 and
812) were based on statutory losses of prior or subsequent
years which could be used to reduce taxable income for a
specified number of years. The amount shown in this re-
port consisted only of losses from prior years used to
reduce taxable income for 1961-62, hence the designa-
tion net operating loss carryforward. Losses incurred
after 1961-62 and carried back to that year were not re-
ported on the return and therefore could not be included
in the statistics. In general, losses were carried back
over a three -year period and any amount not offset
against income for that period could then be carried for-
ward against income for a period not exceeding five
years.
Net operating losses upon which the current-year de-
duction was based included (1) the excess of ordinary and
necessary business expenses over income in the loss year,
and, (2) statutory deductions claimed in the loss year for
dividends received and for dividends paid on certain pre -
740-311 O - 64 ■
28
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
ferred stock of public utilities (or any excess of such
deductions over net income).
The net operating loss deduction claimed for the cur-
rent year was after the deductions for dividends re-
ceived and for dividends paid on certain preferred stock
of public utilities and thus could not exceed the net income
of the corporation reduced by these two deductions.
Mutual insurance companies taxed under Code section
821 were not allowed the net operating loss deduction,
but life insurance companies were allowed an operations
loss deduction, in lieu of the net operating loss deduction.
While this deduction was similar in effect to the net oper-
ating loss deduction and is reflected in the statistics, it
was more narrowly defined and its use as a means of re-
ducing taxable income over a specified period of time was
somewhat limited owing to the multi-base character of
life insurance company income subject to tax.
The dividends received deduction allowed under Code
sections 243-246 and 809 was, in general, equal to 85
percent of dividends received from domestic corpora-
tions which were themselves subject to the income tax.
However, there were exceptions to this general rule and
restrictions on the amount allowable under certain cir-
cumstances. Among these situations were: (1) Dividends
received from certain foreign corporations were eligible
for the deduction if paid from income considered earned
in the United States. (2) The deduction allowable was
limited to 62 percent in the case of dividends received
on certain preferred stock of public utilities. (3) The de-
duction was limited to 85 percent of any net income for
the year; however, if the corporation incurred a deficit,
the deduction was not subject to such a limitation. (4)
Small business investment companies were permitted to
deduct 100 percent of dividends received.
For public utility companies, as defined by law, a spe-
cial deduction was allowable under Code section 247 for
dividends paid on certain preferred cumulative stock
deemed issued prior to October 1, 1942. This deduction
was about 27 percent of the dividends paid on such stock,
or, if the dividends paid were greater than net income
reduced (in general) by all other statutory special de-
ductions for the year, the deduction could not exceed
27 percent of the net income after this adjustment.
The Western Hemisphere trade corporation deduction
was allowed certain domestic companies which qualified
under section 921 of the Code. These companies con-
ducted almost all their business outside the United States,
but within the Western Hemisphere. The special deduction
was about 27 percent of net income after all other statu-
tory special deductions. Detailed statistics for Western
Hemisphere trade corporations will be included in Sta-
tistics of Income— 1961-62, Foreign Income and Tax due
to be published in the fall of 1964 as a supplement to this
report.
Statistics for statutoryspecial deductions were subject
to certain limitations inherent in the methods of report-
ing these amounts. For example, where there was no
net income to reduce (and consequently no income subject
to tax), the special deduction for dividends received may
not have been reported even though the deduction was al-
lowable as part of the statutory net operating loss. Also,
where both a net operating loss deduction and a dividends
received deduction were available, the corporation may
have used only the net operating loss deduction to offset
net income instead of using the net operating loss deduc-
tion to offset only that portion of net income remaining
after subtracting the dividend deduction. This would result
in an overstatement of amounts shown in the statistics for
the net operating loss deduction and an understatement in
amounts shown for the dividends received deduction.
Surplus reserves were those retained earnings set
aside for specific purposes and not available for distri-
bution to stockholders. Included were guaranty funds and
reserves such as those for plant expansion, bond retire-
ments, and contingencies for extraordinary losses. Spe-
cifically excluded were the reserves for bad debts, de-
preciation, depletion, and amortization, which were shown
separately, and reserves for taxes, and unrealized profits
or unearned income, which were included in Other lia-
bilities or Other current liabilities.
Taxable returns were those that showed an income tax
liability before foreign tax credit. Excluded were returns
of small business corporations for which an election had
been made to be taxed through shareholders. By definition,
these returns showed no tax.
A few taxable returns showed no net income. These
returns were filed under provisions of law affecting in-
surance operations and are discussed under Income sub-
ject to tax. Because these returns were exceptions to the
rule, the income subject to tax and income tax reported
on them were included in the statistics for returns with
net income in most of the tables in this report.
Ta-xes paid included the amounts reported as an ordi-
nary and necessary business deduction as well as identi-
fiable 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. Income and profits taxes paid to foreign countries
or United States possessions were also deductible unless
claimed as a credit against income tax.
Some corporations reported excise and stamp taxes
which were part of the sales price of their products as
receipts. When this occurred, an equal and offsetting
amount was usually included in the cost of sales and
operations or as part of the separate deduction for taxes
paid. When included in the cost of sales and operations,
these taxes often were not identifiable. When identifiable,
they were added to the statistics for taxes paid.
Total assets and total liabilities were those reported
on the end-of-year balance sheet in the corporation's
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 reduc-
tions from the asset accounts to which they related and
the totals of assets and liabilities were adjusted accord-
ingly.
Asset and liability estimates for the few returns of
corporations which failed to provide balance sheet infor-
mation were based on schedules in the tax return other
than the balance sheet, for example, 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.
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
29
Because Forms 1120L and I120M used by life and
certain mutual insurance companies did not provide for
the complete reporting of balance sheet information,
asset and liability data for these companies were ob-
tained from balance sheets filed with the returns (or
from reference books) in the form required by State
law. These sources were also used for any other insur-
ance companies, not filing returns on Forms 1120L or
I120M, which filed balance sheets in the form required
by State law in lieu of the income tax return schedule.
Total compiled deductions comprised (1) the ordinary
and necessary business deductions from gross income,
(2) the cost of sales and operations, and, (3) net loss
from sales other than capital assets.
These deductions were applied against Total compiled
receipts in arriving at Compiled net profit or loss shown
in this report. Components of total compiled deductions
are shown in the income statement, table 2.
For mutual insurance companies (other than life or
marine, and other than fire insurance companies issuing
perpetual policies), total compiled deductions, reflecting
the statutory reporting requirements, were limited to
investment expenses and also included net loss from sales
other than capital assets.
Total compiled receipts included the gross taxable
receipts before deduction of cost of sales and opera-
tions and net losses from sales of property other than
capital assets. It also included nontaxable interest, but
excluded all other nontaxable income recognized by the
corporation. The income statement in table 2 shows the
components of total compiled receipts.
Total compiled receipts for mutual insurance com-
panies (other than life or marine, and other than fire
insurance companies issuing perpetual policies) con-
sisted only of gross investment income and did not
include premium income. By law, these mutual com-
panies reported only items of investment income and
expense in their income statements. However, in those
instances where income tax was imposed on gross income
as described under Income subject to tax, premium income
was reported, but only for purposes of the tax computation.
Occasionally, gross income consisted only of premiums
and there was no investment income. In this situation,
it became possible for the return to show no total com-
piled receipts, but yet show income subject to tax and
income tax.
Zero assets was used as a category in classifying re-
turns by size of total assets. Included were: (1) final
returns of liquidating or dissolving corporations which
had disposed of all assets, (2) final returns of merging
corporations whose assets and liabilities were reported
in the returns of the acquiring corporations, and, (3) re-
turns of resident foreign corporations (corporations in-
corporated abroad but conducting business in the United
States) other than foreign insurance company returns
with balance sheet information for United States branches.
2. Tables Compiled from
Corporation Income Tax Returns^
July 1961 - June 1962
TABLES FROM CORPORATION INCOME TAX RETURNS JULY 1961-JUNE 1962
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 34
2. Balance sheets and income statements, by size of total assets, by major industrial
group 40
3. Number of returns, receipts, total assets, and net income, by size of business
receipts, by size of total assets, by industrial division 1Z|4
4. 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
industrial division 162
5. Selected income and balance sheet items, by size of business receipts, by major
industrial group 166
6. 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 189
7. Number of returns, net income or deficit, income subject to tax, income tax,
distributions to stockholders, and percentage distributions, by month in which
accounting period ended 190
8. Regular and alternative tax liability, by size of net income 191
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S
9. 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 returns. Form 1120-F 192
Part II.— Nonconsolidated returns. Form 1120 193
Part III,— Consolidated returns. Form 1120 194
Part IV,— Life insurance company returns. Form II20L 195
Part v.— Returns of mutual insurance companies other than life or marine
insurance companies or fire insurance companies issuing perpetual poli-
cies. Form 1120M 196
Part VI.— Resident foreign corporation returns. Form 1120-F 197
ACTIVE CORPORATION RETURNS
10. Number of returns, total assets, receipts, net long-term capital gain, dividends
received, net income, income subject to tax, income tax, foreign tax credit,
and distributions to stockholders, by size of income tax, by industrial division 198
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S
11. 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 202
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S WITH PAYMENTS ON
DECLARATIONS OF ESTIMATED TAX
12. Number of returns, net income, income subject to tax, 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 203
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S
13. Corporations owned 50 percent or more by any one stockholder: Number of re-
turns, receipts, total assets, net income, income tax, and distributions to stock-
holders, by internal revenue region, by size of total assets 204
32
TABLES FROM CORPORATION INCOME TAX RETURNS JULY 1961-JUNE 1962— Continued
ACTIVE CORPORATION RETURNS ^^^^
14. Number of returns, net income, and income tax, by district in which returns
were filed 207
15. Number of returns, by district in which returns were filed, by size of total
assets 208
16. Percent of net worth to total assets: Number of returns, total assets, receipts,
net income or deficit, interest paid, and distributions to stockholders, by in-
dustrial division, by size of total assets 212
MANUFACTURING AND TRADE CORPORATION RETURNS
17. Size of inventory change: Number of returns, business receipts, inventories,
net income, and tax, by size of business receipts, manufacturing and trade
corporations 224
ACTIVE CORPORATION RETURNS
18. Number of returns, total assets, business receipts, net income, income tax, and
inventories at beginning and end of year, by accounting period, by major
industrial group 228
RETURNS WITH SALES OR EXCHANGES OF SECTION 1231 PROPERTY
19. Net gain or loss from sale or exchange of property used in the trade or business
and from involuntary conversions determined under Internal Revenue Code
section 1231, and selected related items, by major industrial group 242
20. Net gain or loss from sale or exchange of property used in the trade or business
and from involuntary conversions determined under Internal Revenue Code
section 1231, and selected related items, by size of total assets 245
RETURNS WITH NET INCOME
21. Balance sheets and income statements, by major industrial group 246
22. Balance sheets and income statements, by size of total assets 254
CONSOLIDATED RETURNS
23. Balance sheets and income statements, by industrial division 256
CONSOLIDATED RETURNS WITH NET INCOME
24. Balance sheets and income statements, by industrial division 257
ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S
25. Number of returns, receipts, depreciation, net income, and inventories, end
of year, by size of total assets, by industrial division 258
33
34
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
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CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
35
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37
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CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
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O >!■ cn CO vo" a> TO
O O -J- M3 C
CM C-- (^ f^ C
■£> m n l> 1
vo^oo f^i— i<n\oo\-
!-!>]■ r-« iH
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H cr> o^ oi
CM r-< O r4 O to a»
n -J- CM CM f^ \D CO
■^J- H rH TO r^ CM
to O r~- CM r-( r
3 C^ I rH U
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r \o p- CO
TO O CM
vO I
CM C CT-
CO vO -Nt
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142
CORPORATION INCOME TAX RETURNS, JULY 1%1-JUNE 1962
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.-( \0 (M tl' \D O^ f^
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I ^o vD ^ (n TO I ■^j
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r-l I-* ^ O rH rH
tC^^r^•^ TO (MCOO
O^ ^ ^
TO to >t
CM r- t^
\^ r-l L^ iM 1' 1 rn « >
TO ^ TO rH O ^£) CO
\0 n-l -4 n tn -O O*
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t^ t-. £> >r fvj
■I -J- o»-^ r^ I o
w (M c^ TO M3
O C^O TO
1 t r\ c- o I r-
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"n -^ rH
t^ o* p-
(M >ft c^ t^ TO
•O TO -J
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i cjv o t--
rO\on^>o oo>r>rH
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(n o t7»
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\0 in \0 oj (^ o
r.J CM »D f^ -^ rH
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166
880
4i8
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31
406
371
r-< rH O
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c^ tn ^ <n nt
C- ^ r-l
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rH OJ -J CM
CO
2
^^ o
O rH
■a ,°
4) 3 (^ <U o 1 (0 I
5 ffl T1
3 10 t^
3 m ♦
d (
cj a
SSSi
d 41 rH < <U <
Mi* > ^ rH
3 C Q 0) C « ,Q
(0 O M -P W
a)rHCi-'<i;(-><]jrH4;
j:; ^ d (-■ x: (^►J P.i-3
5,35 -
&T3 (iT 0) C to
P. a -P £h Q
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^aa
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p, o n
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pa) a -n -o d)
r o -3 C O t.
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CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
143
:.§!■.
!-§5-
18
o -o c
8§S
8§S
" £ S
O
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O 'O CM •»!■ CM
iH O CM
C\ CM (^ C7- CT- CT^ -fl
<M O O O- \0 CM (D
\D CM i-t to m >rv
to 1^ CO -t M m Qo
C^ t^ IT- \i vO to
CJ> CM r-t r-1 <M n
1 CM CO t '
n -u o^ tn f
o n c^ I in n ^
r-l -4- St c^ O c^
O CJ' 0> C- CM CM
CM CM vD CM C^ r
-J- r- CM CM
^Hr-l(nu-lg^t^ Of-i
\iHC^vOf^OrH >JCT»
\ >£! -4- CM CM \0 CM ^
D- (*^ CO (T>
O ~J- S b >A ;-H C
a^ c^ 'O i-t ^ f^ <-
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..a
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144
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 3 —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION
Industrial division and size of business receipts
ALL INDBSTRIAL DIVISIONS'
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.
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 .
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.
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
Size of total assets
Number of
returns
Total
compiled
receipts
dollmra)
Business
receipts
(ThoutMnd
dollmrn)
Total
assets
f77wui«nd
dotlara)
Net income
(less
deficit)
(Thou**nd
<tolimrt)
1,190,286
160,292
13^,928
U2,851
163,244
165,102
171,813
84,451
79,(»4
8,719
5,917
740
450
166
79
56
72,384
873,177,544
770,960
2,351,045
5,338,194
12,027,687
24,068,628
55,531,747
60,207,212
160,386,220
60,489,537
119,284,568
51,935,462
71,477,530
59,805,634
54,137,703
135,095,213
270, 304
823,943,265
480,638
1,742,326
4,415,322
10,550,533
22,015, 614
52,100,052
57,072,298
152,443,532
57,062,678
111,801,971
49,107,121
67,269,007
56,618,001
52,289,134
128,975,038
1,289,516,071
7,849,415
10,574,240
15,661,140
24,894,347
39,626,518
73,838,797
70,093,481
181,276,932
79,999,038
201,314,246
83,808,004
130,943,460
104,467,371
76,406,445
183,969,095
4,793,542
45,893,900
^180,401
4,146
199,947
336,419
653,056
1,423,798
1,463,184
4,907,687
2,500,087
6,855,221
3,515,001
5,708,718
3,939,101
3,837,829
11,001,180
^271,073
286,280
74,089
49,114
54,849
46,388
19,670
4,281
356
( = )
37,381
$1 under $25,000
10,718,688
298,806
836,396
2,000,295
3,260,383
2,652,582
1,186,019
207,328
(')
5,397
45,773
29,374
10,422,461
240,022
780,166
1,949,066
3,210,796
2,627,556
1,174,450
194,486
(^)
5,195
45,486
3,192,305
711,708
482,096
658,766
674,168
307,505
67,182
4,347
(')
16
1
284,663
'208,869
'47,764
'36,247
'32,392
'32,694
'16,131
'317
( = )
17
5,713
'39,768
Business receipts not reported.
206,039
24,177
27,515
17,641
26,022
50,964
45,721
6,324
1,203
1
6,470
$50,000 under $100,000
30,336,972
136,116
459,577
656,603
2,015,057
7,555,560
13,432,352
4,150,998
1,867,323
6,693
11,332
45,361
29,574,335
68,720
317,917
560,197
1,910,805
7,414,266
13,297,634
4,127,260
1,859,742
6,609
11,185
14,756,377
1,666,946
1,977,968
1,249,387
1,767,626
3,604,696
3,463,811
481,177
92,547
79
58
452,082
396,601
'9,877
47,347
47,313
17,612
107,625
191,134
15,645
'7,175
13
1,722
'14,758
Number of
returns
Total
compiled
receipts
f rhouaanif
dotlmr*)
Business
receipts
f 7TiMf«*nd
dollmra)
Total
assets
( ThauimntI
dollmrm)
Net income
(less
deficit)
42,805
11,824
5,575
3,781
3,332
1,768
1,458
806
671
102
66
13,405
7,550,235
48,317
93,650
138,592
239,617
253,541
471,615
604,647
1,356,122
711,689
1,121,896
(^)
561,183
704,781
627,143
8,519
6,966,994
33,858
75,571
122,771
216,173
224,8OT
438,823
570,724
1,232,904
666,894
986,082
520,044
697,101
619,914
177, 653
34,101
19,188
22,838
41,567
38,626
12,671
1,081
275
7,306
$25,000 under $50,000
14,485,394
166,803
317,618
870,917
3,057,725
5,340,727
3,5o9,141
703,246
427,714
31,503
14,109,631
105,993
256,916
811,445
2,989,158
5,279,408
3,543,286
698,834
424, 591
6,414,417
1,210,456
696,432
793,712
1,467,606
1,445,933
483,367
41,634
10,356
259,921
$100,000 under $250,000
$250,000 under $500,000
1U,593
2,469
5,100
11,307
15,438
8,810
17,680
27,132
21,542
269
(')
1,804
67,512,850
24, U3
108,091
442,230
1,144,992
1,309,502
6,441,672
20,023,969
35,831,424
1,643,849
(^5
35,767
65,436,305
4,552
34,827
236,570
689,692
1,014,458
6,113,971
19,730,915
35,465,164
1,639,277
38,925,387
840,998
1,711,831
3,760,128
5,450,192
3,144,188
5,895,760
9,333,561
8,044,789
102,105
(^)
627,307
1,356,577
'18,638
'lO, 056
59,119
156,005
103,802
158,145
409,118
498,248
6,982
(')
'7,815
239,057
12,269
26,782
27,754
19,832
29,738
73,757
34,655
9,465
(^5
(^)
4,714
71,057,481
82,450
493,459
1,029,361
1,473,751
4,595,478
24,946,789
23,619,419
13,984,490
^V
(^)
234,453
42,682
69,153,753
25,467
267,142
678,807
1,211,173
4,373,599
24,531,023
23,389,341
13,893,574
(')
(')
229,829
38,022,849
1,800,097
3,965,576
4,607,672
3,182,307
4,405,179
11,490,983
6,079,986
1,742,892
<^)
(')
730,099
$500,000 under $1,000,000
58,065
1,004
1,272
3,458
5,988
7,538
5,332
7,672
23,919
1,028
140
714
65,795,540
8,739
29,332
142,173
464,945
1,141,043
1,846,253
6,085,743
47,522,237
6,579,438
1,951,573
24,064
63,831,875
1,435
7,151
44,677
250,571
728,735
1,583,362
5,832,246
46,917, 608
6,518,315
1,947,775
40,246,5U
715,089
843,679
2,396,034
4,0U,055
5,331,702
3,670,782
5,064,321
16,803,231
815,105
111,761
483,754
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Lljnitations of the Data."
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
ACTIVE CORPORATION RETURNS
145
Table 3.— NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
ALL INDUSTRIAL DIVISIONS •
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.
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 core
Business receipts not reported.
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.
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 -.
Bueinese receipts not reported.
Size of total assets
Number of
returns
Total
compiled
receipts
CTTtouaancf
doiUr*}
(Thounmnd
doltara)
Total
assets
dotlMra)
Net income
(less
deficit)
(Thouaand
dolUra)
$1,000,000 under $2,500,000
34,967
280
297
1,124
4,233
3,854
4,348
2,362
14,706
2,757
571
70,966,035
4,201
9,314
53,751
330,811
581,688
1,433,941
1,859,723
39,685,092
18,242,060
3,400,681
327,990
36,783
68,429,397
514
2,010
10,288
64,529
272,401
966,881
1,586,719
38,813,312
18,051,502
8,333,298
327,943
53,889,370
410,103
430,784
1,496,602
6,697,021
6,049,275
6,795,759
3,549,642
22,096,543
4,673,607
1,030,011
8,930
651,093
8,564
18
22
20
43
314
3,836
567
1,107
1,117
1,449
39
3
$5,000,000 under $10,000,000
^9,102
^10,784
^844
32,288
50,352
140,879
90,409
1,349,380
334,836
69,135
381
^8,174
41,906,349
74
1,077
916
3,303
56,430
1,276,462
426,392
3,048,199
8,591,101
25,518,097
2,573,869
407,837
2,592
39,450,725
12
119
390
1,435
8,162
147,988
201,887
2,603,894
8,311,793
25,212,560
2,556,313
406,172
59,864,509
113,849
156,832
132,131
276,491
1,871,613
26,945,595
4,160,935
7,597,405
7,491,670
10,579,168
300, 696
24,191
213,883
1,906,091
^820
^2,454
=2,365
=3,795
7,436
173,944
52,002
276,878
501,746
887,285
12,604
59
=1,429
$25,000,000 under $50,000,000
2,231
55
1,227
141
547
192
45
4
40,042,280 37,092,078
15
69
691
2,748
46,181
2,268,629
1,084,490
16,186,249
12,815,999
6,506,007
1,131,184
18
111
441
4,863
369,091
854,644
15,602,721
12,664,129
6,466,100
1,129,950
77,456,375
35,071
82,916
133,057
269,499
1,622,597
42,767,163
4,830,943
18,508,088
7,246,962
1,645,955
162,795
151,329
2,438,003
14
=79
=24
=1,284
11,083
322,602
125,663
1,240,132
597,655
143,919
3,511
=5,189
$100,000,000 under $250,000,000
1
68
257
177
106
156
50
12
67,136,280 62,244,279 128,923,016
133,306
628
286,348
1,845,690
4, 687, 692
7,695,451
27,219,500
17,384,987
8,015,946
25,574
227,211
3,330,668
7,276,614
26,249,292
17,181,505
7,953,374
126,540
3,453,723
33,729,826
29,143,454
16,905,243
24,297,369
9,100,346
2,027,709
4,944,793
222
52,227
307, 592
308,751
640,112
2,073,915
374,643
187,331
Number of
returns
Total
compiled
receipts
(Thouaand
dottara)
Business
receipts
(Thouaand
dollara)
Total
assets
(Thousand
dollara)
$2,500,000 under $5,000,000
14,295
51
57
69
390
3,797
2,150
1,070
3,075
2,482
1,038
46,763,507
1,277
2,270
2,990
35,927
574,424
674,628
739,662
9,672,396
17,578,365
16,991,511
431,438
13,619
44,599,164
59
469
949
5,877
70,805
274,559
548,723
9, 137, 955
17,291,005
16,841,645
427,118
50,022,097
161,388
193,413
234,404
1,174,264
13,060,524
8,053,995
3,788,337
10,321,171
8,802,796
3,841,498
27,239
362,568
$10,000,000 under $25,000,000
6,105
10
19
571
2,368
1,108
394
1,440
126
31
1
52,880,459 49,135,077 94,329,766
32
246
259
1,107
6,962
250,127
1,688,196
2,317,203
3,079,677
32,912,774
8,287,749
4,005,705
330,395
6
38
100
255
1,306
27,634
185,236
1,304,858
2,790,816
32,297,189
8,211,112
3,986,791
329,736
158,102
80,558
115,532
126,909
272,846
6,697,064
35,726,904
19,627,500
5,937,540
22,594,210
2,184,327
575,464
24,948
207,862
$50,000,000 under $100,000,000
1,204
1
2
576
82
235
133
102
13
2
2
45,205,871
2
1,080
1,902,434
609,317
6,335,496
14,055,671
14,004,743
4,208,369
1,393,045
2,690,145
41,900,857
1,057
195,459
250,446
5,701,151
13,730,712
13,749,677
4,185,622
1,397,626
2,689,038
84,155,342
60,679
66,708
113,000
39,543,457
6,028,153
16,174,707
13,275,866
7,745,905
872,300
131,931
142,636
$250,000,000 or more
600 240,814,703 221,596,334 599,312,748
67
103
96
64
54
20,269
6i,960
4,505,445
5,138,372
18,538,102
36,045,918
44,096,569
132,405,068
4,563
3,420
377,085
3,351,352
15,661,102
33,094,087
42,318,220
126,236,000
4,164,302
2,570,830
99,315,289
43,353,741
96,654,359
94,306,982
74,246,805
183,826,459
368,981
Net income
(less
deficit)
(Thouaand
dollara)
1,821,510
=2,762
=3,186
=3,677
2,750
85,650
75,359
96,903
579,553
673,392
316, 656
1,572
2,901,031
=1,210
=1,961
=1,735
=3,276
2,a4
41,244
201,063
323,622
287,623
1,843,508
176,508
48,536
537
=21,042
3,107,883
=52
=430
301,057
135,517
572,736
1,095,716
930,090
46,613
17,057
9,579
21,974,310
=2,096
24,242
1,066,276
9X,628
2,469,795
3,001,734
3,598,457
10,991,601
=110,327
Footnotes at end of table. See text for explanatoiy statements and for "Description of the Sample and Limitations of the Data,"
146
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1%1-JUNE 1962
Table 3.— NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
(ThtMiaMtd
dotUra)
Business
receipts
(Th<Mj9*itd
dottmra)
Total
assets
(Thouamrtd
dotUrwi
Net income
(less
deficit)
dollara)
Number of
returns
Total
compiled
receipts
(Thovaand
doUara)
(Thauaand
doltara)
Total
assets
(Th<aiaand
dollara)
Net income
(less
deficit)
(Tttouaand
dotUra)
ACKICUITURE, 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 more
Business receipts not reported.
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.
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
Business receipts not reported.
Ibtal.
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.
Zero assets
18,981
2,071
2,281
2,S3S
3,158
3,207
2, .418
1,065
851
62
19
1
1,003
911
765
681
509
2U
n
3,735
310
345
622
846
821
(')
2,236
(^)
106
231
327
593
252
201
(')
14,733
47,620
118,061
251,388
492,470
786,861
776,350
1,625,746
428,554
355,591
75,431
352,661
8,879
37,471
102,386
228,934
452,742
751,658
754,983
1 , 579, 101
422, 844
322, 999
74, 509
340,896
4,691,334
142,948
226,242
302, 542
413,595
626, 571
698,754
440,769
919,129
201,674
244,790
52,415
335,630
110,151
^7,487
^7,075
^2,483
5,647
20,441
28,484
12,477
17,338
6,115
19,248
7,144
4,243
(^)
114
59
53
61, 180
1,387
1,060
2,068
(')
6,711
48,467
58,714
475
817
1,989
(')
6,420
48,157
$1 under $25,000
$25,000 under $50,000
142,629
4,439
12,043
24,661
37,043
27,670
(^)
335
140,445
3,964
11,760
24,085
36,876
27, 389
(^)
41,162
9,26/
7,274
8,834
8,663
2,669
(^)
2,3:W
^2,496
^716
^1,052
374
401
551
507
476
(=)
( = )
(')
(^)
172,850
2,517
7,243
19,997
37,478
65,079
(^)
(')
170, 192
1,690
7,159
19,621
37,154
64,181
(')
(=)
92,451
13,590
15,445
20,184
18,077
17,432
(')
(=)
(^)
$50,000 under $100,000
0,000 under $250,000
442,010
1,721
8,065
23,316
62,963
118,331
119,143
(=)
1,565
6,693
4,182
422,553
1,030
5,803
22,534
60,181
113,153
117,904
(^)
1,565
6,609
272,459
22,380
26, 585
43,643
59,927
59,697
31,376
(=)
94
=324
=342
1,192
=392
3,995
6,472
(^)
12
4,887
291
545
651
849
1,009
909
376
(=)
(=)
( = )
1,119,578
3,454
12,267
30,411
69,614
158,756
298,645
27,211
(^)
(3)
P)
1,079,195
1,355
9,1L3
23,803
61,618
151,554
292,046
267,627
(=■)
(^)
789,403
45,679
87,713
106,482
130,722
158,982
150,347
62, 548
(^)
(=■)
(')
$250,000 under $500,000
$500,000 under $1,000,000
834,926
(=■)
2,928
12,739
30,034
63,466
195,206
176,927
333,174
15,025
V)
805,665
(^)
1,837
8,591
24,613
61,444
188,235
174, 372
331,415
775,253
(')
34,335
82,058
108,597
156,495
202, 850
94, 583
70,844
V)
8,758
=1,956
=1,856
2,478
4,985
4,705
110
780
119
173
143
150
275
1
(^)
(=)
2,771
12,700
34,700
50,821
118,274
514,757
8,697
(^)
711,978
7,336
25,651
45,123
115,355
508,840
8,641
71,022
78,326
125,128
101,820
109,403
196,914
561
(^)
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 1961- JUNE 1962
147
ACTIVE CORPC»ATION RETURNS
Table 3 . —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS TIECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
(Thouaaitd
dollars)
Business
receipts
(Thousand
dotlara)
Total
assets
(Tbouaand
doltara)
Net income
(less
deficit)
(Thouaand
dotlara)
Number of
returns
Total
compiled
receipts
(Tkotiaand
dotlara)
Business
receipts
(Ttiotiaand
dottt
'ttara)
Total
assets
(Thousand
dotlara)
Net income
(less
deficit)
(TItouaand
dotlara)
AOHIOIILTUHE, FORESTRY, AUD FISHERIES— Continued
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.
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.
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....
$100,000,00) 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 .
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
$1,000,000 under $2,500,000
632,729
6
274
28
7
1,234
110
10
1,310
382
24
3,297
1,572
39
9,853
5,629
87
38,484
29, 579
77
61, 512
54,627
159
348,970
338,596
18
127,134
126,340
3
39,997
39,679
596,542
8,598
542,676
14,958
9,220
^281
9,066
369
13,216
587
29,247
86
54,691
668
125,499
2,774
110, 646
2,091
248,058
9,680
^462
29,124
5,311
^511
500,000 under $5,000,000
332,073
279
324
43
268
1,682
8,639
8,467
141,117
127,868
43,344
311,201
9
35
43
66
633
4,691
6,993
129,568
126,096
43,067
$5,000,000 under $10,000,000
363,108
2,864
5,576
4,683
3,478
12,367
42,109
29,802
174,763
63,694
15,146
8,626
215,723
1,427
1,801
3,040
43,418
68,115
97,922
201,378
672
638
1,573
36,624
65,459
96,412
229,135
25,107
14,997
10,987
85,568
60,369
32,107
1,838
n,049
^156
839
442
^190
1,952
$10,000,000 under $25,000,000
113,895
4,033
878
653
14,623
23,321
70,387
100,065
112
483
646
10,015
23,004
65,805
14,003
23,839
10,738
83,134
46,045
76,040
$25,000,000 under $50,000,000
38,762
5,031
33,731
1,053
33,222
63,949
31,407
32,542
5,186
3,543
1,643
$50,000,000 under ;
130, 616
55,185
75,431
29,789
74, 509
,000,000
83,251
52,415
$100,000,000 under $250,000,000
$250.000.000 or more
352, 661
Business receipts not reported
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
335, 630
335, 630
13,061
129
^172
=96
=125
326
2,386
68
5,704
4,328
550
10,268
3,311
256
=181
609
2,354
3,919
18,819
11,675
7,144.
6,059
6,059
148
ACTIVE CORP(»ATIC»f RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1%2
Table 3. —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION — Continued
Industrial division and size of business receipts
Size of total assets
KuDber of
returns
Total
ccaiplled
receipts
Business
receipts
(Thoum*nd
daltmri)
Total
assets
(Thcuut*d
dolUra)
Net income
(less
deficit)
(ThuumantI
dotUra)
Number of
returns
Total
compiled
receipts
fTTKWMnd
deiUrm)
Business
receipts
(ThouMsnd
OalUrw)
Total
assets
(ThtMiasnd
dt>llar»)
Net income
(less
deficit)
(Thou3mnd
dollmra)
Total.
Ibder $10,000
$10,000 under $25,000...
$25,000 under $50,000...
$50,000 under $100,000..
$100,000 under $200,000.
$200,000 uniJer $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.
Under $10,COO
$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.
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 mjre
Business receipts not reported.
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.
150,000,000 under $100,000,00)
$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.
2ero assets
13,731
1,837
1,087
1,216
1,306
1,655
2,139
1,070
1,003
m
95
15
14
2
2
789
3?7
329
231
296
255
212
258
334
(')
(=)
(')
107
242
272
573
401
(=)
12,2?7,972
17,472
22,770
52,140
105,502
266,626
705,381
768,540
2,243,944
788,789
1,950,273
1,125,654
2,088,720
617,975
1,491,789
7,492
18,318
44,240
96,318
246,658
667,388
729,551
2,030,700
752,479
1,854,545
1,081,886
2,016,171
5^7,170
1,482,661
132,471
122,136
147,763
203,690
332,047
340,438
834,803
2,499,113
1,295,129
2,996,348
2,503,480
3,180,937
963,095
1,194,184
698,326
862,437
=7,920
=13,055
=4,400
=3,265
506
9,035
5,226
83,413
36,832
162,835
71,368
159,858
88,773
435,493
=162,262
(')
?71
166
(')
U4,730
(')
11,975
2,522
(')
6,379
21,245
62,894
(')
11,521
2,465
6,130
20,974
$1 under $25,000
$25, OX under $50,000
69,031
3,907
6,040
12,131
15,949
29,877
1,127
66,632
3,216
5,836
12,094
15,768
29,718
29,831
7,856
4,461
3,659
3,407
2,791
7,657
=8,667
=3,301
=356
=636
=572
=342
1,611
320
203
314
332
(.')
102,014
6,023
4,206
11,214
24,100
42,249
(')
94,109
1,312
3,359
10,8U
24,012
42,198
58,844
11,270
8,134
12,092
12,299
7,338
(^)
$50,000 under $100,000
$100,000 under $250,000
191,377
2,029
6,493
8,625
20,308
50,805
72,903
(')
1,104
184,269
1,194
4,746
8,290
19,742
48,891
72,441
(=)
134,529
20,316
17,539
13,569
17,929
24,128
22,901
(')
15,523
=5,026
=2,545
=4,562
=204
=19
3,069
2,998
(')
(.')
211
204
718
688
193
551,497
3,467
(')
U,041
16,569
113,539
222,073
125,650
(')
1,119
528,451
524
(')
7,635
15,290
107,992
214,940
124,560
(')
413,991
25,975
(')
29,798
34,187
106,821
119,340
35,680
(')
$250,000 under $500,000
$500,000 under $1,000,000
(')
2,192
19,851
48,578
199,114
273,004
(')
n
(')
1,688
14,889
42,963
193,936
267,077
(')
36,249
83,518
91,067
198,484
151,279
(')
(')
=6,463
=3,770
=3,567
=2,033
1,969
4,303
I.')
76
108
276
212
217
617,130
(')
3,550
16,183
92,407
157,695
346,042
(')
(^)
1,813
90,123
150,296
332,740
45,659
185,648
140,418
161,897
(^)
Footnotes at end of table. See text for explanatoiy statements and for "Description of the Sample and Limitations of the Data."
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1%2
149
ACTIVE CORPORATION RETURNS
Table 3.— NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRLAL
DIVISION— Continued
Industrial division and size of business receipts
Size or total assets
Number ot
returns
Total
cojnpiled
receipts
(Thousand
dolUfM)
Business
receipts
(ThoVMstd
doUmra)
Total
assets
(Thousand
doltara)
Net Income
(less
deficit)
(ThoitMand
doltara)
Number of
returrs
Total
compiled
receipts
(Thouaand
dotlara)
Business
receipts
(Thooaand
doliara)
Total
assets
(Thauaand
dotlara)
Net Income
(less
deficit)
(Thoaaartd
doliara)
MINING — Continued
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.
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 core
Business receipts not reported.
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 ncre
Business receipts not reported.
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.
23
32
103
145
327
5
2
■L
$1,000,000 under $2,500,000-
$2,500,000 under $5,000,0OD
390,264
333
618
792
3,647
8,185
46,360
117,038
657,642
29,607
23,670
44
141
370
1,708
4,932
35,364
104,818
635,473
29,068
23,651
1,089,160
15,184
12,167
18,455
33,873
52,595
151,301
222,740
522,563
10,392
3,472
46,418
10,901
=648
= 1,291
=1,091
=912
=870
=1,349
21,518
1,080
=15
■=4,680
3
2
3
27
41
181
29
3
812,249
45
423
529
1,801
16,247
37,562
512,342
192,867
47,757
2,676
761,390
2
121
127
430
9,351
30,815
486,405
187,049
47,590
1,053,259
3,388
9,579
5,665
8,205
88,649
140,106
636,121
100,059
13,206
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
21
273
231
4,902
7,835
248,972
274,445
153,158
27
12
63
162
2,276
6,343
230, 528
266,923
149,941
1,074,920
6,600
10,996
12, 133
38,353
55,693
547,960
292,267
75, 115
=215
=107
34
2,081
=3,112
8,755
12,241
9,513
3,169
5,157
104, 533
195,691
600,587
857,533
917
1,268
84,780
185,843
534,775
1,502,675
30,551
25,820
367,577
424,525
594,067
$25,000,000 under $50,000,000
$50,000,000 under $100,000,000
796,976
18,648
75,557
652,637
751,278
9,326
65,469
626,460
50,023
99,107
302,977
970,384
47,467
68,643
3,892
2,039
46,123
723,509
550
58,606
5,642
349,036
163,221
146,454
647,283
527
6,468
5,635
328,867
162,251
143, 535
1,351,934
59,926
114,175
55,926
901,416
135,477
35,014
$100,000,000 under $250,000,000
8,601
102,083
681,211
1,203,916
1,900,996
6,362
72,287
651,860
1,170,487
3,554,653
103,383
438,688
1,442,481
1,564,601
114,601
4,346
38,645
=11,715
83,325
$250,OCO,0O0 or more
3,074,202 2,989,732 4,935,53'
231,083
733,350
617,975
1,491,789
217,752
702,149
537,170
1,482,661
373,055
1,531,322
9c3,095
1,194,184
=315
=23
104
=2,006
1,610
13,516
5,401
3,857
■=1,530
1,743
1,411
3,223
18,968
37,184
=20,202
87,069
=482
20,258
=6,938
28, 101
41,266
4,864
25,224
71,668
88,773
435,493
Footnotes at end of table. See text for explanatory statements and for "Description of the
e and Limitations of the Beta."
150
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 3. — bWMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
dotUra)
Business
receipts
(Thouaatfd
doltmtaj
Total
assets
f rhousand
dollara)
Net income
(less
deficit)
(ThouM^nd
dollara)
Number of
returns
Total
compiled
receipts
(Thouaand
dollara)
Business
receipts
(Thouaand
dollara)
Total
assets
(Thcuaartd
dollara)
Net income
(less
deficit)
(Thouaand
dollara)
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.
$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.
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 Here
Business receipts not reported.
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
Business receipts not reported.
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.
Zero assets
83,791
3,591
6,070
8,223
12,111
15,349
16,990
3,'i08
6,476
24^
23
4
1
24, 367
2,294
4,176
5,302
5,547
3,358
(')
2,829
15,352
326
415
367
1,900
4, J 16
5,359
734
107
104
281
1,676
2,726
2,041
138
37,412,748
21,428
113,997
314,752
897, 531
2,239,253
5,517,535
5,924,031
12,442,635
3,066,578
4,492,168
1,634,769
439, 610
287,205
36,742,702
16,336
101, 586
302,222
878,686
2,210,971
5,449,873
5,846,724
12,268,114
3,015,698
4,377,466
1, 558, 612
432,213
284,201
17,745,002
119,937
205,557
288,103
598,076
1,054,492
2,509,345
2,502,848
5,291,278
1,274,230
2,327,865
902,867
262, 584
52,638
355,182
509,159
^5,938
^8,601
^9,093
^10,672
3,959
67,258
77,976
185,716
37,569
110,966
48,012
10, 581
7,060
^5,634
2,440
384
365
228
252
185
104
38
3
179,775
2,324
5,944
8,320
17,383
25,733
38,584
59,451
21,558
176,447
1,957
5,663
8,258
17,200
25,291
38,063
58,502
21,513
$1 under $25,000
1,422,397
10,856
70,961
197, 374
391, 667
457,069
217,580
{')
1,411,739
10,144
70,017
194,230
390,352
455, 682
217,263
{')
261,227
16,786
31,780
54,444
73,167
51,224
12,123
(')
(^)
20,745
'20,725
^2,459
^2,684
^3,597
^3,537
^3,634
^2,941
13,006
330
669
1,386
3,409
4,554
1,739
154
■^1,936
$25,000 under $50,000
1,519,153
1,708
11,983
53,372
252,562
637,016
457,539
143,410
3,563
1,577,082
1,371
11,553
52,232
249,138
634,030
485,781
142,977
464,660
12,056
22,598
45,738
117,363
165,609
63,004
5,083
23,204
$50,000 under $100,000
3,142,332
4,192
8,602
33,766
150,815
746,461
1,616,020
462,232
n
2,437
3,110,606
1,679
7,064
31,504
147,193
739,173
1,606,553
460,026
1,097,520
22,066
28,330
58,701
131,891
337,233
404, 665
57,764
( = )
51,106
15,092
877
552
1,158
^71
^1,472
18,818
^3,635
(')
15,613
190
358
339
762
1,955
6,978
3,981
691
^1,193
$100,000 under $250,000
6,426,811
1778
3,041
14,334
60,196
309,760
2,338,342
2,691,515
950,145
2,200
6,355,189
5,783
12,401
56,396
300,171
2,361,095
2,673,429
945,016
2,505,919
28,173
52,357
50,001
114,705
292,766
1,074,547
711,175
126, 544
55,651
$250,000 under $500,000
8,657
10,785
44,742
629,500
2,026,022
3,049,377
3,951
5,757,090
{')
3,048
8,910
42,080
613,969
2,005,685
3,027,306
(')
2,471,464
(')
35,377
34,750
98,092
548,670
923, 617
767,772
(')
48,339
63, 511
^3,262
264
470
5,990
27,884
32,537
•^417
3,407
(^)
237
635
2,136
{')
$500,000 under $1,000,000
5,077,631 5,004,951
10,040
(')
90, 860
489,016
4,347,582
(')
(')
1,245
7,223
36, 612
476,415
4,304,686
(^5
2,348,440
(^)
149,273
433,915
1,533,719
n
(')
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 1961- JUNE 1962
151
ACTIVE CORPORATION RETURNS
Table 3 . —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION —Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
dotUra)
Business
receipts
(Thaaaatid
dollara)
Total
assets
(Thouaand
doltara)
Net income
(less
deficit)
(Thouaand
dollara)
Number of
returns
Total
compiled
receipts
(Thouaand
doltara)
Business
receipts
(Thouaand
doltara)
Total
assets
(Thouaand
dotlara)
Net income
(less
deficit)
(Thouaand
dollara)
CONSTRUCTION— Continued
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.
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 .
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 .
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.
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
9i
174
1,099
247
34
38
243
986
3,575
6,661
38,870
142,900
3,028,049
1,612,869
431,150
2,554
5,171,273
13
76
751
1,915
5,300
33,310
131,457
2,969,725
1,601,111
427,615
2,644,591
6,105
8,431
29,463
36,411
50,268
133,363
245,250
1,619,676
416,955
68, 008
77,232
=256
= 528
=48
=404
=297
972
5,585
56,088
8,156
7,915
15
18
185
118
81
2,691,528
3
313
90
357
665
6,240
16,248
537,283
898,641
1,230,982
2,631,295
2
31
74
260
635
5,094
13,480
519, 157
873,864
1,218,698
5,530
10, 536
6,919
14,451
12,733
52,293
58, 356
624,450
409,324
301,430
$5,000,000 under $10,000,000
31
151
354
1,491
8,071
134,232
270, 008
1,426,838
83,868
$10,000,000 under $25,000,000
1,879,531
29
99
282
1,349
4,534
125,739
261,816
1,402,821
82,862
1,180,776
7,358
8,023
11,659
24, 582
44,596
285,373
253,318
525,090
9,013
11,764
■=129
=391
2,424
802
7,791
24,121
643
1,642,086
2,509
6,897
73, 000
78,892
816,878
547,261
116,630
784
1,192
60, 254
74, 595
796,027
541,993
116,488
12, 599
41,825
24, 705
281,846
143,127
523,918
140,678
17,113
$25,000,000 under $50,000,000
$50,000,000 under $100,000,000
8,357
6,794
253,007
669,686
214, 898
1,127,951
3,793
6,367
247, 127
657,183
213,481
760,806
43,613
32, 823
298,244
325,815
60,311
27,501
709
3,348
7,613
11,808
4,023
287,758
161,093
287,205
649, 910
240,061
125,648
284,201
504, 370
144,444
52,638
$100,000,000 under $250,000,000
$250,000,000 or more
326,498
45,555
172,861
108,082
150,926
102,244
282,917
185,160
6,999
3,453
36,829
=198
= 567
= 138
= 526
118
=677
2,581
5,253
14,290
17,082
42,375
=253
4,573
2,507
2,615
20,915
8,911
3,105
58,222
31,511
19,651
7,060
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
152
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table 3. —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
retiims
Total
compiled
receipts
(Thouamnd
dolUrmj
Business
receipts
dolUra)
Total
assets
(Thoutmnd
OolUrmi
Net income
(less
deficit)
dolUra)
Number of
returns
Total
compiled
receipts
(Thou»Mnd
dollmrm)
Business
receipts
(TyioiimMnii
dotUra)
Total
assets
(ThtxtsMnd
dollmrm)
Net income
(less
deficit)
(Thoummnd
dollmrm)
Zero assets
MANDFACITOUNG
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
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
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
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...
173,558
8,2';6
8,609
13,756
20,273
27, U5
36,203
20,931
25,244
3,486
2,661
358
225
85
6,254
377,580,234
41, 386
162,400
530,519
1,505,604
3,962,561
11,899,057
14,990,187
53,309,855
24,272,309
54,690,187
25,173,825
36,190,071
30,874,045
31,574,095
88,387,613
16,520
369,911,448
33,426
144,600
505,389
1,476,665
3,897,050
11,736,863
14,815,543
52,590,771
23,893,976
53,892,890
24,771,053
35,291,278
30,233,373
31,029,653
85,598,918
275,963,520
173,569
227,227
448,542
969,917
2,322,879
6,054,440
7,321,316
26,401,264
13,886,921
36,857,710
20,502,551
23,991,716
24,348,206
27,790,751
79,378,963
287,548
22,493,578
^28,760
^40, 390
^38,987
^49,848
13,257
177,413
366,523
1,876,797
1,103,891
3,143,606
1,680,703
2,700,373
1,988,142
2,107,621
7,518,002
^24,765
655
449
427
583
303
327
184
279
1,201
3,308,734
2,744
7,722
16, 959
41,718
46,387
110,326
134,449
544,302
740, 170
209,947
121,596
704,781
627, 143
3,255,297
2,463
6,865
15,334
40,896
41,473
106,938
133,173
534,624
727,718
208,788
120,010
697, 101
619,914
$1 under $25,000
32,877
6,245
5,984
7,682
6,150
2,658
(^)
(')
416
1,377,614
28,434
105,071
280,958
430,466
353,322
110,854
(=)
(^)
45,773
1,362,418
25,333
101, 540
277,449
428,791
352,411
110,509
(')
45,486
371,398
45,885
61,430
98,327
96,819
40, 573
6,417
(=)
(')
21,669
=42,870
=11,895
=11,766
=8,895
=6,749
=4,274
= 1,241
(3)
5,713
^4,782
22,682
593
1,279
3,629
7,746
6,999
1,806
(=)
1
$25,000 under $50,000
2,276,984
3,575
24, 862
138,987
566, 175
941,731
500,471
(=)
1,880
2,256,002
2,990
21,225
135,862
560,881
937, 160
497,634
(=)
1,880
817,135
20,343
45,268
124,419
271,188
264,667
68,441
(=)
40
27,144
432
530
1,403
4,267
10,487
8,665
737
161
$50,000 under $100,000
5,164,164
3,604
16,297
57,708
336,042
1,554,118
2,452,125
496, 108
232, 173
5,105,569
1,337
9,015
53,280
328,465
1,540,436
2,436,251
493, 771
231,829
1,964,942
28,856
35,300
93,017
290, 870
754,827
662,710
58,766
11,098
29,440
23,704
=1,389
=3,057
=5,512
=13,081
23,793
'^403
=922
1,722
36, 567
254
298
515
1,266
5,917
19,731
7,317
972
(')
(^)
$100,000 under $250,000
14,184,120
2,046
6,091
29,123
102,701
932, 228
6,694,304
4,832,366
1,370,919
(=!
(')
2,654
14,043,257
996
4,780
19,479
98, 168
908,345
6,634,991
4,802,914
1,362,875
Ci
(^)
38,386
40,929
76,578
179,023
851,079
3, 144, 140
1,349,500
186,001
$250,000 under $500,000
19,874 17,104,159 16,924,709
(')
210
547
4,490
9,074
5,213
(')
(')
6,218
21,459
92,910
1,716,131
6,632,974
7,946,787
686,060
(')
C)
3,656
15,384
84,440
1,669,422
6,574,076
7,891,781
7,053,208
(')
39,281
67, 576
183,995
1,473,510
3,182,544
2,021,146
(')
332,430
(^)
=2,268
=7, 567
=5,134
29,659
167,350
147,778
3,429
(=)
13,642
172
611
2,923
9,634
153
(^)
$500,000 under $1,000,000
21,883,700 21,640,615 9,544,426
4,174
27,936
242,743
2,353,094
17,515,575
974,734
(')
(')
2,854
24,003
226,088
2,302,443
17,348,624
972,345
(')
53,995
113,072
386, 186
1,902,581
6,905,312
122,465
(=■)
(')
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and 1
iltations of the Data."
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
153
ACTIVE CORPORATION RETURNS
Table 3. —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
(Thouaand
dollMra)
Business
receipts
(ThouaMiid
datura)
Total
assets
(Thouaand
dollara)
Net income
(less
deficit)
(Thoitaand
doltara)
Number of
returns
Total
compiled
receipts
(Thouaand
dotlara)
Business
receipts
(Thctiaand
dollara)
Total
assets
(Thouaand
dollars)
Net income
(less
deficit)
(Thouaand
dollara)
$1,000,000 under $2,500,000
MANHTACTUHING— Continued
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.
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
Business receipts not reported.
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.
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.
9,121
27
55
130
"165
7,403
870
121
27,871,150
255
107
927
3,936
12,745
55, 741
387,326
19,961,811
5,510,536
1,933,899
3,367
27,510,650
24
42
214
2,066
7,817
45,054
364,355
19,693,884
5,472,005
1,925,189
14,094,756
7,451
3,702
9,639
34,972
77, 082
178, 337
620,881
11,299,539
1,569,505
220,307
967,824
^1
'190
'585
'1,894
'447
'27
'8,890
823,453
145,291
12, 692
3,256
19
37
1,360
1,477
338
53,341 '1,578
,500,000 under $5,000,000
20,324,699
649
125
339
1,062
11,502
35,289
4,920,068
10,222,637
4,972,201
160,811
98
79
217
843
7,427
28,821
4,793,473
10,106,493
4,946,203
160,793
11,275,933
17,713
6,735
8,361
17,002
66,402
126,736
4,381,905
5,330,862
1,288,431
11,678
20,108
$5,000,000 under $10,000,000
1,656 18,233,866 17,950,249 11,644,906 955,935
6
5
181
694
758
3,317
5,152
686,628
5,396,806
11,570,409
569,994
1,468
1,729
4,104
624,713
5,284,289
11,465,706
569,617
40, 545
29,676
1,160,893
4,588,385
5,737,100
69,347
12,864
1,164 25,183,768 24,799,284
276
561
37,332
348,739
563,249
4,901
132
962
$10,000,000 under $25,000,000
122
1,543
3,320
104,617
1,107,986
21,547,994
2,213,405
209,781
122
820
2,404
85,719
1,045,772
21,251,683
2,203,215
209,549
18,047,594
20,582
27,752
44,014
354, 822
1,709,432
15,185,451
668,627
24,347
469 20,562,794 20,221,811
122
13
$25,000,000 under $50,000,000
15,240
79,858
11,128,181
7,843,862
1,495,635
18
11,582
72,839
10,877,495
7,772,755
1,487,140
16,217,145 1,394,561
80,275
337,054
10,504,300
4,739,397
530,242
25,877
304 26,833,729 26,376,500 21,436,918
1,944
'7,647
898,996
462,790
39,812
'1,334
3
55
159
81
5
$50,000,000 under $100,000,000
51,128
1,942,232
11,948,759
10,713,400
1,644,252
533,958
20,815
1,844,512
11,731,728
10,604,709
1,641,169
533, 567
170,404
3,501,269
11,237,183
6,094,259
354,358
79,445
182 37,198,265 36,275,544
26
117
$100,000,000 under $250,000,000
45,499
2,143,992
21,074,459
12,039,017
1,895,298
38,646
2,049,455
20,386,379
11,918,828
1,882,236
28,535,720 2,625,026
115,747
3,480,814
18,040,610
6,413,199
485,350
134 136,067,488 132,145,096
4,124
198,098
1,750,661
599,519
72,624
12
43
40
37
$250.000.000 or more
17,929
83,055
2,575,200
16,485,995
28, 517, 696
88,387,613
129,042,479
17,774
74,702
2,483,491
15,976,275
27,993,936
85,598,918
259, 148
295,505
4,302,258
17,580,649
27,225,956
79,378,963
881,025
'303
'321
'168
'476
1,305
294,024
469, 880
116,502
620
1,536,138
'35
181
8,078
93,803
1,371,482
61,325
1,949
1,822,293
21,774
144,755
902, 616
742,597
6,193
4,353
11,063,690
'1,493
15,844
165,315
1,370,362
1,995,660
7,518,002
Footnotes at end of table. See text for explanatoiy statements and for "Description of the Sample and Limitations of the Data."
154
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 3.— NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
TRANSPORTATION, CCMJUNIOATION, EliCTRIC, 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
Business receipts not reported.
Total.
Under $10,000
$10,000 under $25,000
$25,000 under $50,000...
$50,000 under $100,000..
$100,000 under $.?00,000.
$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.
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 .
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.
Size of total assets
Number of
returns
Total
compiled
receipts
(Thousand
dotUra)
Business
receipts
( Thovasnd
dotUra)
Total
assets
(Thousand
dolUrmJ
Net income
(less
deficit)
(Tho<i**nd
dollmtaj
49,048.
6,699
5,634
7,315
7,878
7,498
5,959
2,644
2,306
337
350
83
57
32
10
3
68,153,902
45,066
99,013
275, 869
585,657
1,102,952
1,881,019
1,883,125
4,900,647
2,758,812
7,507,019
5,705,695
9,615,267
12,189,145
6,377,369
13,211,236
15,511
66,322,225.
34,652
93,448
263,933
560,410
1,047,672
1,831,179
1,835,223
4,735,717
2,706,5U
7,281,438
5, 590, 171
9,373,724
11,803,499
6,205,102
12,959,544
155,534,789.
196,006
220,401
474, 129
773,428
1,160,337
1,765,485
1,579,240
8,856,409
3,613,580
15,982,267
14,086,501
29,645,167
27,836,192
19,007,962
30,190,267
147,418
7,486,686 ■
^6, 918
750
5,267
18,235
63, 556
77,440
79,778
323,298
167,882
716,898
603,887
1,374,564
908, 110
659,036
2,497,787
^2,884
$1 under $25,000
15,030.
4,192
3,248
3,090
2,144
787
306
t')
1,200
566, 972-
21,221
54,674
108,484
148,858
108,649
85,311
(=)
561,282'
20,609
54, 152
107,631
146,873
108,379
85,307
(=)
171,383,
43,269
33,973
38,766
31,270
12,364
4,499
(')
^10,572.
^3,332
^1,014
^1,348
706
591
= 50
=5,365
$50,000 under $100,000
7,827
443
614
1,145
1,870
2,179
1,273
149
(=)
(')
1,056,076.
4,661
10, 828
45,142
142,814
308, 576
367, 122
106,682
(^)
JZL
2,787
10, 133
42,599
134,966
303, 851
361,024
106,442
557,970
(.')
17,339.
31,524
=127
44,102
=21
79,384
1,398
130,304
2,984
156,990
8,189
95, 390
4,210
9,213
486
(=)
(')
Number of
returns
Total
compiled
receipts
(Thouaand
dollmra)
Business
receipts
(Thousand
dottara)
Total
assets
(Thouaand
dollara)
Net income
(less
deficit)
(Thousand
dollara)
Zero assets
387
137
125
98
87
n
321,330
1,933
2,396
4,777
7,623
12,263
27,219
(^5
356
309,348.
1,720
2,361
4,683
6,347
12,122
25,304
(i
232,291
$25,000 under $50,000
8,443
1,430
1,311
1,746
1,720
1,762
249
549,013.
10,203
20,869
66,032
122,287
238,304
61,493
(')
538,416,
3,260
20,322
65,043
120,967
234,650
61,369
302,565
43,739
45,362
61,355
62,239
66,460
9,499
(=5
$100,000 under $250,000
(')
$250,000 under $500,000
3,660.
264
504
537
953
767
465
{')
1,785,569.
4,723
11,884
41,904
79,596
320,674
535,137
731,972
(')
(')
10,033
38,957
75,881
310,613
527,855
724,640
1,274,955'
31,516
83,610
175,870
185,079
323,549
270, 147
177, 507
(')
(.')
63,282,
228
5,032
7,968
14,317
18,677
15,102
(')
7,712'
177
303
369
1,335
1,604
2,309
774
202
1,943,347-
1,727
7,756
34,847
102,860
238,208
727,701
514,954
312,913
1,905, Ul
935
5,232
30,666
96,444
232,577
716, 153
511,182
311,942
1,217,055'
24,897
47,037
130, 588
204,034
240, 172
373, 502
136,294
35,879
$500,000 under $1,000,000
2,116.
180
407
473
453
490
(')
1,695,463.
(5)
4,568
14,396
90,651
168,255
344,769
958,417
(^)
1,638,761'
13,857
59,616
161,995
334,951
950,771
(=)
1,452,180-
(=)
51,070
120,609
286,238
325,653
298,253
349,359
Footnotes at end of table. See text for explanatoi^ statements and for "Etescription of the Sample and Limitations of the Data.'
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
155
ACTIVE CORPCKATION RETURNS
Table 3.— NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
dotUra)
Business
receipts
(Thtxiaand
dotlara)
Total
assets
(Thouaand
dollataj
Net income
(less
deficit)
(Thouaand
dotlara)
Number of
returns
Total
compiled
receipts
(Thouaand
dollara)
Business
receipts
(Thouaand
dotlara)
Total
assets
(Thousand
dotlara)
Net income
(less
deficit)
(TItouaand
dottara)
TRANSPORTATION, COMJNICAIION, ELECTRIC, GAS, AND
SANITARY SERVICES— Continued
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.
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 .
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.
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
8
10
23
12*
261
252
574
84
335
1
20
159
67
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
1,275
250
767
4,585
24,263
93,477
192,996
1,405,153
553, 035
213,247
4,619
2,423,377
50
108
366
1,672
19,011
86, 933
179,450
1,376,404
547,615
211,768
13,202
10,790
17,302
34,380
167, 166
394,709
391,916
881,781
146, 128
30,093
121,473
2897
=32
=370
674
449
12,079
20,665
72, 363
11,948
1,789
241
99
36
1,994,590
14
42
262
1,557
25,780
73,433
585,336
723,918
520,628
62,815
805
1,939,563
5
42
259
1,103
19,790
67,700
560, 135
716,279
515,433
58,817
1,910,874
4,235
6,272
8,577
24,479
174,696
321,694
864, 192
341,495
141,077
3,657
,000,000 under $10,000,000
1,000,000 under $25,000,000
5
711
68
885
3,675
22, 173
424,616
497,246
1,186,753
221,474
318
63
482
2,464
16,234
403,473
479, 176
,175,136
221,077
2,377,766
7,786
7,056
6,145
21,389
45,516
131,009
1,116,133
485,725
518,854
23,797
143,604
2
'lis
287
293
=214
60,082
43, 929
37,605
1,698
2,313,905 2,262,925 3,419,616
23, 556
312
1,435
297,584
386,003
1,250,622
377, 839
227
753
275,431
377,007
1,232,444
376,971
18,472
17, 977
1,336,854
905,407
986, 197
117,895
$25,000,000 under :
1,000,000
$50,000,000 under $100,000,000
1,837,363 1,778,857
22,989
298,685
1,027,379
483,315
11,988
291,352
992, 149
483,368
99,392
1,199,341
2,057,119
262,388
9,019
44,460
109, 556
2,956
2,340,772 2,233,926
32,249
61,991
1,427,373
469,370
349,739
3,325
58, 864
1,362,388
460,348
348, 501
135,629
515,358
4,286,667
563,717
180,696
$100,000,000 under $250,000,000
$250,000,000 or more
6,105,876 5,907,749
1,526
1,607,736
2,555,819
869,511
1,071,234
1,291
1,560,667
■2,478,126
315,007
1,052,658
14,342,050
126,512
6,259,079
6,475,041
969,743
511,675
115 40,792,030 39,747,809 117,089,325
=4,948
204,972
350, 547
26,696
70,705
16,232
142,802
1,530,013
3,395,967
11,117,911
6,377,869
13,211,236
106,074
1,511,464
8,210,216
10,750,841
6,205,102
12,959,544
1,703,181
6,639,506
23,494,728
27,324,517
19,007,962
30,190,267
=294
=11
=24
=666
2,823
11,157
68,748
27,634
14,959
81
171,429
=330
36
51,316
37,708
80,293
3,929
26,044
=6,437
237,349
13,738
4,817
5,596,175
30,307
230,938
1,343,051
837,405
659,036
2,497,787
Footnotes at end of table. See text for explanatoiy statements and for "Description of the Sample and Limitations of the Data.'
740-311 O - 64 - 11
156
ACTIVE CORPCWATION RETURNS
Table 3. —NUMBER OF RETURNS, RECEIPTS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS,
DIVISION— Continued
BY INDUSTRIAL
Industrial division and size of business receipts
Size of t^tal assets
Number of
returns
Total
compiled
receipts
doiUrm)
Business
receipts
(Thauiand
doltmtM)
Total
assets
(Thouamnd
doltmrmj
Net income
(less
deficit)
(ThiMimand
dotUrm)
Number of
returns
Total
compiled
receipts
(Thouauid
dolUra)
Business
receipts
(ThcuaMnd
doltmrw)
Total
assets
(Thousand
dotlmra)
Net income
(less
deficit)
WHOLESALE AUD 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.
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 45,000,000...
$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.
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 nxDre
Business receipts not reported.
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.
Zero assets
364,947
15,019
19,644
34,098
54,964
68,028
79,872
41,063
36,571
3,447
1,363
169
94
27
16
9
10,063
270,846,706
84,794
388,939
1,309,003
4,115,042
9,995,803
25,981,821
29,335,811
72,462,374
23,632,296
36,116,737
11,690,218
14,654,026
9,184,462
11,237,766
20,555,990
51,624
266,419,143
62,957
335,997
1,259,227
4,001,745
9,774,069
25,479,737
28,843,372
71,332,290
23,234,628
35,559,236
11,514,012
14,402,582
9,Oi9,638
11,098,117
20,471,536
94,590,990
245.722
4^0, 392
925,740
2,280,054
4,957,379
10,719,116
10,298,426
21,570,443
7,295,608
11,959,773
3,914,372
5,246,504
3,871,390
4,832,112
5,662,333
321,121
4,563,809
^25,682
'23,936
'33,341
'38,252
78,181
390,323
403,226
1,054,850
408,095
687,227
248,468
378,934
310,122
345,262
389, 885
'4, 103
11, 696
2,556
1,820
1,636
1,361
712
711
450
256
2,693,868
11, 676
31,507
60,734
98,398
101,813
222,332
333, 666
491,319
904,700
439, 587
3,036
2,616,963
9,195
29,503
58,360
97,113
93,907
218,909
327,983
482,694
394,270
400,034
83,135
10,306
13,229
21,413
20,979
9,236
1,968
196
1
5,807
$1 under $25,000
4,535,670
43,226
239,382
789,254
1,477,596
1,249,419
531,773
186,729
5,397
7,3
4,473,454
42,962
227,063
773, 501
1,464,814
1,239,615
528,844
186,460
5,195
993,754
67, 180
121,759
265,732
313,951
151,368
31,873
2,536
16
39,339
'93,952
'14,520
'20,176
'22,605
'20, 327
'7,672
'3,445
'1,190
17
59,814
1,140
2,603
7,365
19,913
19, 610
7,371
709
195
'4,034
$25,000 under :
7,445,137
8,590
55,045
294,340
1,432,742
2,719,807
2,102,180
467,292
300,472
14,669
7,334,031
5,415
45,256
282,681
1,455,803
2,693,243
2,089,246
463,361
299,026
2,172,852
39,291
88,769
249,747
703,355
735,362
286,029
27,707
8,015
$50,000 under $100,000
71,116
613
1,289
2,573
9,322
25,900
25,930
4,040
839
16,428,377
6,286
31,918
105, 626
755,573
3,834,059
7, 693, 827
2,657,132
1,288,239
16,220,192
3,097
22,077
97,755
726,790
3,822,443
7,622,593
2,643,046
1,282,391
5,100,657
42,150
87,117
169,893
612,498
1,815,778
1,958,830
304,967
65,534
144,562
'943
'520
366
'5,674
39,597
100,247
19,677
'3,049
30, 672
288
607
855
2,925
11, 180
36,885
20,447
7,066
$100,000 under $250,000
39,977,704
6,806
20,860
39,243
246,331
1,785,014
12,666,351
14,129,016
10,567,969
{')
4,376
39,390,272
1,674
10,412
32,324
223,613
1,709,122
12,440,030
13,969,735
10,497,139
(')
12,756,739
44,165
89,008
125,905
412,827
1,538,823
5,630,054
3,511,456
1,288,956
(')
55,506
33,732 36,108,171 35,496,251
228
348
1,097
5,996
12,569
12,991
161
(^)
150
$250,000 under $500,000
$500,000 under $1,000,000
11,961
13,993
39,372
192,255
2,324,003
9,428,205
22,757,859
934,707
(^5
5,026
1,761
8,406
25,784
166,238
2,196,904
9,250,758
22,514,842
980,952
(^i
11,709,457
54,136
80,152
113,656
373,889
1,946,782
4,248,484
4,769,783
59,075
(')
481,852
2,034
649
1,750
43,334
143,290
276, 315
3,659
(^)
(^)
81
237
843
2,372
10,317
813
89
(=)
(^)
{')
11,709
50,338
358, 681
1,936,569
22,461,848
5,232,985
1,136,129
n
30,700,729
<^'
5,352
36,173
322,660
1,849,978
22,127,346
5,175,259
1,133,517
10,169,521
(')
60,293
162,503
532,706
1,536,256
7,091,257
645,235
72, 396
{')
Footnotes at end of table. See text for explanatoiy statements and for "Description of the Sample and ]
dtations of the Data.'
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
157
ACTIVE CORPORATION RETURNS
Table 3 . —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
(Thovaand
dotUra)
Business
receipts
(Thotiamnd
dollmra)
Total
assets
(Thousand
dotlara)
Net income
(leas
deficit)
(Thouaand
dot lata)
Number of
returns
Total
compiled
receipts
(Thouaand
dol lara)
Business
receipts
(Thouaand
dol lara)
Total
assets
(Thouaand
doltara)
Net income
(less
deficit)
(Thouaand
dollars)
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
WHOIESAIE AND RETAIL TRADE-
Total
Under $10,000
$10,000 under $25,000...
$25,000 under $50,000...
$50,000 under $100,000..
$100,000 under $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.
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 .
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 ncre
Business receipts not reported.
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.
35
40
141
303
4,303
1,473
371
207
152
3,775
3,907
8,000
66,588
262,999
12,578,054
9,984,622
5,418,353
327,990
12
49
631
2,559
5,947
50,270
228,424
12,248,560
9,874,049
5,377,266
327,943
4,603
3,331
22,631
45,146
55,522
199,132
418,936
6,156,636
2,384,983
658,045
8,930
21,536
475,610
247
39
639
2,621
9,773
266,492
153,730
41, 518
381
1
5
12
20
35
434
692
549
16,597,672
216
49
392
3,684
10,504
31,601
1,565,641
5,096,199
9,680,974
207,812
16,284,094
1
18
49
344
1,736
7,765
25,575
1,478,947
4,983,193
9,578,958
207, 508
3,086
4,455
4,838
15,005
43,770
70, 153
117,528
1,389,658
2,377,857
1,994,567
11,904
806 14,225,829 13,948,819
5
11
76
187
495
26
3
$5,000,000 under $10,000,000
625
4,383
11,988
254,676
1,516,897
10,330,390
1,698,533
407,837
443
1,877
8,107
222,010
1,451,657
10,175,796
1,682,757
406, 172
5,518,765
18,978
32,475
77,642
498, 013
1,214,384
3,454,543
198, 539
24,191
422 16,013,607 15,732,588 6,384,598
250
1,004
864
19,515
39,984
214,437
5,362
59
19
27
269
70
26
$10,000,000 under $25,000,000
411
289
694
3,534
75,880
223,480
7,362,245
4,715,281
3,301,205
330, 395
93
197
639
2,848
61,225
190,755
7,207,515
4,656,046
3,283,514
329,736
10,165
10,881
31,082
53,636
244,717
395, 177
3,936,566
1,177,834
477,250
24,948
11,605
$25,000,000 under $50,000,000
$50,000,000 under $100,000,000
119 10,534,922 10,378,376
7,497
29,085
1,186,083
3,385,599
4,795,474
1,131,184
5,207
22,412
1,126,647
3,328,681
4,765,479
1,129,950
4,077,740
57,102
88,864
1, 074, 837
1,638,740
1,055,402
162,795
$100,000,000 under $250,000,000
46 9,655,728 9,546,789 3,145,507
1,501
7,036
50,283
89,756
100,084
3,511
18,967
191,383
921,846
2,692,388
2,276,912
864,087
2,690,145
16,261
181,262
882,985
2,652,932
2,260,252
864, 059
2,689,038
120, 150
328,788
740,777
,295,366
465,304
52,486
142,636
$250,000,000 or more
12,899,790
113,663
88,406
2,302,337
4,274,736
6,120,648
85, 114
84,878
2,270,076
4,210,019
6,071,138
5,858,555
430,961
137,648
1,572,115
2,175,472
1,542,359
429,972
14,051
6,908
89,887
204,419
114,707
23, 820, 856
480,745
1,171,235
4, 303, 031
17,865,845
23,459,645
394, 546
1,119,681
4, 162, 920
17,782,498
821,963
1,042,871
3,287,267
5,520,197
315,057
25
11
^781
762
491
762
47,179
122,809
142,777
871
358,286
^1,268
^25
=60
601
11,188
23,093
204,259
85,561
34,304
537
1,632
11,520
59, 653
75,530
33,355
12,704
9,579
36,755
68,300
217,851
380, 306
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
158
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 3.— NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISIOB— Continued
Irdusxrlal dlvlsioa asd siae of tcial
oo^iiled receipts
Mtaber of
returns
Total
ocmpiled
receipts
receints
Set icccBe
(less
deficit)
ll-.mber of
returns
Total
ooiqjiled
receipts
receipts
Met I'TKxmp
(less
deficit)
mtANCS, DCIIEASCZ, AMD SEAL SSTiS
let
G=der ^3,000
S13,X0 joier $15,000...
tZ5,yX: -.^dez S50,000...
t3O,00C juder tlOO,000..
tlOOj'XO ■^nder $200,010.
t!00,XC =der $500, OCC'
$5OC,00C uider $1,00C,0CC
$1,OCO,XC uiiier $5,Ca3,00O.. .
$5,000,000 i=der $10,000,000..
$10,000,000 t=»ier $50,000,000.
$50,000,000 VEder $1CO,000,000
$iX,000,OCO tHjOST $250,000,000...
^50,000,000 -jnder $500,000,000...
$5CC,000,000 uEder $1,000,000,000.
$1,000,000,300 or Bore
teceipts not reportea.
Sital.
L=der $10,000
$lj,COC ^Dder $25,000...
$25,000 iisder $50,000...
$50,OOC u=der $100,000..
$100,000 ■■^■<»' $200,000.
$200,000 jTcer $500,000
$5OC,0OC j=der $1,000,000
$1,000,000 under $5,000,000...
$5,XO,000 urxier $10,000,000..
$10,000,000 unier $50,000,000.
$50,000,000 uEde- $100,000,000
$100,000,000 under $250,000,000...
$250,000,000 jnder $500,000,000...
$500,000,000 under $1,000,000,000.
$1,000,000,000 or »Dre
Beceipts aot reported.
Total.
tfeider $10,000 ,
$10,000 ',:Eder $23,000...
$25,300 jiuder $50,000...
$50,300 under $100,000...
$100,000 cDder $200,000.
$200,000 urder $500,000 ,
$5.X,0OC uzder $1,000,000
$1,000, '300 oaier $5,000,000...
$5,000,000 jEder $10,000,000..
$10,000,000 uiaier $50,000,000.
$5O,0CC,Ca) under $100,000,000
$1X,000,000 mider $250,000,000
$25C,000,CCO under $500,000,000...,
$500,000,000 under $1,000,000,000.,
$1,000,000,000 or aore ,
ceceipts cot reported.
Total.
Otader $10,000
$10,000 miler $25,000...
$25,000 mtieT $50,000...
$50,000 under $100,000..
$100,000 tmder $200,000.
$200,000 under $500,000
$500,000 urder $1,000,000
$1,000,000 UEder $5,000,000...
$5,CO0,000 under $10,000,000..
$10,000,000 umer $50,000,000.
$50,000,000 under $100,000,000
$100,000,300 under $250,000,000...
$230,OCC,XC under $500,000,000...
$500,lOC,300 under $1,000,000,000.
$1,000,000,000 or Kire
aeceipts rcz reported.
3U>,ZL0
104,030
72,311
52,216
37,6S4
22,217
13,917
5,007
A,072
582
5U.
SO
75,584,053
432,977
1,160,637
1,847,345
2,632,537
3,084,910
4,260,717
3,481,333
8,338,823
4,137,301
11,133,796
5,691,911
6,735,065
6,300,141
3,406,184
12,940,374
64,520
36,521
3,850
3,633
1,525
391
58,104
21,032
22,318
7,779
2,771
1,067
(=)
273
35,459
2,017
4,399
10,046
12,834
4,013
1,079
139
{=)
43,215,510
235,270
694, 4X.
1,099,147
1,466,832
1,573,681
1,860,338
1,315,160
3,050,806
1,692,923
5,581,040
3,753,868
4,149,121
4,319,224
2,473,601
9,945,040
699,887,834
6,362,541
8,432,082
ll,785,»t5
17,815,670
26,708,103
47,740,660
44,370,658
111,754,376
51,103,611
L28;675,542
41,236,502
62,012,131
47,060,220
23,531,436
68,737,032
2,0U,325
8,982,109
^63,671
121,674
292,620
386,970
411,628
544,209
437,256
1,165,254
669,654
1,838,371
749,349
976,214
630,335
290,417
595,506
=64,1-
13,352
5,368
1,767
692
506
279
138
(')
C=)
(^)
4,473
636,439
18,798
26,994
23,849
36,110
38,142
43,642
(^)
93,329
(^)
54,225
275,236
9,623
15,622
13,253
17,775
19,896
21,596
(')
42,109
n
9,326
616,061
117,175
138,731
127,016
104,617
56,105
$1 binder $25,000
$25,000 under $50,000
471,739
73,510
105,700
101,113
84,423
47,069
742,932
431, Oi5
108,777
45,362
19,149
4,889
130,975
14,306
1,026
9,342
9,301
3,644
405
47,572
27,913
10,036
3,331
1,728
669
214
=13,549
678,403
120,847
145,099
130,341
116,557
97,302
66,710
1,547
512,140
75,230
103,616
96,631
96,391
80,036
60,236
1,722,166
995,510
377,979
139,106
66,092
24,501
7,799
30
111,149
$50,000
1,161,396
107,700
340,880
265,657
186,072
135,235
73,282
(^)
(^)
$100,000
$100,000 under $250,000
850,297
53,315
223,237
193,045
143,442
109,768
69,888
(')
(^)
4,143,544
1,451,638
1,613,667
577,100
197,999
32,256
18,907
197,00:
125,412
=3,530
55,166
45,533
21,470
10,750
3,373
69,950
10,101
23,589
22,053
8,595
2,340
(')
913
202
'7,455
2,515,377
53,681
408,016
766,303
568,443
306,629
251,097
133,466
(')
1,676,203 U,132,992
15,108
213,445
467,574
375,430
243,695
207,212
125,987
(^)
1,470,516
3,484,221
3,744,339
1,513,212
404,626
146,966
36,947
$250,000 J=ier SJ'X, CCC
$500,000 under $1,000,000
2,392,739
9,737
77,350
375, S31
395,320
527,909
298,084
127,135
2,219
23,129
189,372
494,582
303,726
214,099
119,390
{^)
12,360,643
681,921
1,476,527
3,342,490
4,577,927
1,513,309
401,696
65,426
343,905
=14,783
1,093
65,472
158,597
89,946
30,482
9,940
(')
:3,54i
791
1,042
3,093
5,303
5,976
1,654
226
=5,277
3,742
18,348
115,173
395,581
827,178
475,336
161,761
(^)
1,287,108 12,909,257
457
3,182
31,304
201,015
497,386
314,733
109,080
556,839
692,190
2,151,267
3,545,672
4,237,899
1,249,370
165,082
247,780
rootnotes at end of table. See text for explanatory state«ents and for "'Descripticn of the Saaple SDd Li^tations of the Deta."
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
159
ACTIVE CORPORATIMJ BETDRNS
Table 3.— NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND SET ISCCME, BY SIZE OF BOSIHESS RECEIPTS, BY SIZE W TOIAL ASSETS, BY IHDOSTaiAL
DIVISION — Continued
"''otjE'trig"^
division azid size of ■total
c=sil€d receiDts
of
reUinis
Total
(addled
recelTJts
recexzjts
rn mut
Bet
(less
deficit)
Ibtel
mfifTpd
receipts
<*>lUn}
Set ^nffnwp
(less
deficit)
S2,500,000 imSer S3,000,000
?I!iy»:3, HElBilCE, HO HE4L ESTtT?— CoE-
Total
Bader $13,000
$10,000 -ODder $25, XO
$25,000 jrder 450,000
$50,000 ^ader $100,000
$100,000 jider $2j:,DX
$200,000 -^nder £5:C,;o:
$500,000 -.n^der $I,OX,OX
$1,000,000 urder $5,0OO,OX
$5,000,000 urder $10,000,000
$10,000,X10 \=uier $5G,0OO,XO
$5C', 000,000 -naier $lX,CO0,0a:
$lX,a>0,000 -jader $25:,X0,30C
$250,0OO,XO -jnler $500,003,000
$50O,0OO,C>X -juder $1,000,000,000
$1,X0, 000,000 or aore
Receip^LS ec^ reported .....
Tbtel
Onder $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 uader $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 unier $500,000,000
$500,000,000 under $1,000,000,000
$1,000,000,000 or «Dre
Receipts not reported
Xotel
Uialer $10, 000
$10,000 vmder $25,000 ,
$25,000 under $50,000
$50,000 uider $lX,Oa
$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 «ore
Receipts not reported
Total
Duder $10,000
$10,000 u:jier $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 aore
Heceipts sDt rezcrted
13,198
220
2A6
1,010
4,016
3,'i23
3,196
591
270
10
2
2,739,ff75
965
4,165
40,274
296,779
485,823
958,679
460,901
67,188
22,534
273
1,212
6,100
48,823
208,137
571,281
266,516
358,636
47,490
11,754
20,814,175
324,603
358,374
1,326,928
6,402,329
5,438,058
5,139,596
1,007,323
476,352
13,180
3,137
319,293
300,861
^6,506
^,018
1,578
36,4(B
52,021
136,911
52,210
39,673
9,385
1,264
7,370
40
41
57
361
3,743
1,945
753
377
13
2
2,517,692
179
671
2,140
29,724
556,125
565,062
508,401
749,719
74,725
30, «6
1,238,822
22
196
3,346
62,688
201,339
314,142
564,035
61,149
30,911
26,090,929
325,625
140,393
190,991
1,082,892
12,887,767
7,380,301
2,708,6Oi
1,395,622
47,370
6,223
5,193
17
19
14
35
297
3,791
501
461
37
$5,000,000
2,908,227
69
326
479
2,569
51,431
1,238,307
348,142
954,271
240,464
72,169
$10,000,000
1,244,227
7
65
170
324
5,477
132,461
149,725
692,091
192,808
70,599
36,400,891
106,063
137,461
93,470
226,946
1,764,742
26,652,272
3,707,746
3,257,832
285,027
40,832
383,845
^822
^2,246
^1,847
%543
7,768
165,857
43,268
133,109
29,864
8,955
^1,51°
3
6
9
15
556
2,351
382
109
36
^,359,210
32
42
213
696
2,335
233,099
1,664,036
1,536,152
799,600
494,177
123,328
825,000,000
2,0E5,242
58
lfi2
632
22,561
173,008
535,410
637,852
412,775
123,718
61,644,501
158,102
37,222
91,9!6
136,744
216,999
6,471,869
35,486,885
16,468,942
1,773,360
689,821
24,906
1,436
8
53
1,209
74
81
691
2,748
44,417
2,174,X77
524,514
1,430,023
109,706
111
441
3,439
313,835
332,339
,243,751
106,913
35,071
82,916
133,057
269,499
1,552,302
42,188,197
2,621,386
2,918,572
79,732
^24
^i,2S4
10,979
300,115
75,778
35,331
827
=47
370
68
$50, xc. :
4,350,'
1,305,785
472,089
1,788,077
132,009
102,712
181,046
148,371
1,472,831
166,315
66,706
39,104,779
5,166,315
5,982,072
269,317
90,370
67
256
126
30
3
SlX,XC,CO: under $250, COO, OOP
52S
284,322
1,837,089
2,749,654
2,063,162
492,243
,065,758
24,233
220,349
1,507,216
1,861,359
452,034
74,531,407 1,014,536
126,540
8,337,211
33,620,943
21,581,925
5,066,342
573,446
57,1/3
303,246
543,620
39,276
20,997
4,037
64,960
4,344,714
3,168,981
6,140,110
6,300,141
3,406,134
12,940,374
3,420
753,237
1,486,022
3,697,087
4,319,224
2,473,601
9,945,040
435,138
2,370,830
97,352,960
35,776,205
61,343,115
47,060,220
23,531,436
63,737,032
351,569
%aa6
%777
^,806
4,237
84,740
72,125
77,632
104,385
16,172
58
603,653
"&°
^48
^3,364
2626
40,830
195,047
247,431
81,707
49,067
1,380
254,772
125,486
102,537
29,019
102,232
4,a»,157
253
24,242
1,037,462
607,507
852,935
630,835
290,417
595,506
rootnotes at end of teble. See tert for eiplanatcr^r sta^eosn'-s Hr:c icr i«scr^pt
ions cf tie OG.t£. "
160
ACTIVE CORPORATION RETURNS
Table 3. —NUMBER OF RETURNS,
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
RECEIPTS, TOTAL ASSETS
AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Numlier of
returns
Total
compiled
receipts
(Thouasnd
Business
receipts
(Thcttaand
dolUri)
Total
assets
(Thovaand
doltmra)
Net income
(less
deficit)
C7hou««nd
dolUraj
Number of
returns
Total
compiled
receipts
(Thoufmnd
dollar*)
Business
receipts
(Thtxtaand
dotUrn)
Total
assets
(Thousand
dollara)
Net income
(less
deficit)
(Thousand
dollara)
Zero assets
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. . . .
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
Under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
*20O,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
Business receipts not reported....
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...
137,955
17,773
18,909
22,958
25,65'i
19,923
14,295
i,246
2,560
196
141
11
11,277
25,920,339
109,728
349,155
881,326
1,918,237
2,913,307
4,494,176
3,034,219
5,048,175
1,404,898
3,038,795
837,959
1,754,771
55,712
12,245
12,345
12,607
9,246
2,370
(')
(')
482
5,322
20,184
657
1,713
2,976
4,735
5,259
3,540
432
7,501 2,726,634 2,599,989
254
336
930
1,606
2,320
1,154
448
326
24,563,082
78,532
311,054
829,725
1,324,975
2,797,561
4,317,970
2,918,238
4,342,130
1,343,612
2,932,357
763,010
1,603,918
22,329,046
441,259
632, 592
1,270,147
1,814,228
2,450,766
3,506,590
2,241,393
3,980,477
1,328,285
2,269,946
609,316
1,604,421
889, 926
^33,048
^19,188
^9,030
25,699
60,217
129, 547
80,675
202, 323
70,049
176,070
106,070
108,144
^7,607
6,695
2,052
929
593
475
178
61
227,828
8,273
17,228
20, 574
32,761
26,076
18,090
70,964
16,948
13,031
3,878
210, 84S
7,412
13,981
19,668
32,138
24,158
16, 880
67, 576
16,085
12,950
$1 under $25,000
$25,000 under $50,000
62,656
207,023
456,123
649,764
379,761
142,514
(')
14,636
1,919,343
53,604
201,647
449,691
638,476
376, 530
139,795
(')
(=)
553,514
85,370
111,939
142,475
127,090
41,902
(=)
7,050
^41,735
^11,936
^8,338
^3,664
^5,643
^1,681
^5,868
(')
(')
21,210
1,838
2,635
3,991
6,163
4,432
1,063
■^4,647
1,030
1,659,394
12,745
47,607
155,635
452,406
623,771
289,031
9,150
43,743
147, 565
441,414
618,457
287,395
(=■)
757,633
64,454
91,133
140,277
215,456
167,062
40,304
C)
37,204
5,720
34,936
114,058
356,526
757,810
1,037,930
273,353
(=)
1,000 under $100,000
$100,000 under $250,000
3,601
30, 101
108, 585
346,284
736,391
1,010,980
276,868
(')
1,436,199
43,290
122,390
209,739
321,795
373,719
269,032
33,236
(^)
58,923
63,205
^1,669
245
3,424
11,090
19,736
29,203
326
20,610
775
948
2,233
3,847
5,014
5,325
1,350
340
9,289
27,745
102,684
302,968
751,227
1,693,422
908,234
491,792
4,153,174
3,796
16,073
84, 050
230,664
720,026
1,659,783
900,944
487,833
117,077
142,790
340,665
585,733
761,780
849,665
234, 092
66,346
115,782
$250,000 under $500,000
(')
7,757
16,075
89,602
253, 995
758,960
824, 565
747, 549
22,052
(=)
3,917
12,637
63,447
236,635
726,793
811,702
739, 178
2,563,039
(=■)
84,209
106,365
303,207
538,367
300,219
397,481
170,836
3,502 2,390,738 2,257,614 2,429,001
*1,236
^4,030
*983
5,300
22,139
32,564
16,610
■^237
170
189
435
1,095
701
713
n
$500,000 under $1,000,000
7,600
11,014
19,075
85,275
367,150
524,565
1,240,883
(')
O)
1,461
5,843
12,587
65,960
336,028
493,728
,214,650
{=■)
114,448
129,760
319,724
740, 126
478,413
501,615
(=)
n
Footnotes at end of table. See text for explajiatoo' statements and for "Description of the Seunple and Limitations of the Data,'
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
161
ACTIVE CORPORATION RETURNS
Table 3. —NUMBER OF RETURNS, RECEIPTS, TOTAL ASSETS, AND NET INCOME, BY SIZE OF BUSINESS RECEIPTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL
DIVISION— Continued
Industrial division and size of business receipts
Size of total assets
Number of
returns
Total
compiled
receipts
(Thouaand
t/olUra)
Business
receipts
(ThtHjamnd
doltara)
Total
assets
(Thouatnd
dollar*)
Net income
(less
deficit)
(Thoumand
dot iara)
Number of
returns
Total
compiled
receipts
(Thauaand
dollara)
Business
receipts
(Thovaand
dollara)
Total
assets
(Thouaand
dottara)
Net income
(less
deficit)
(Thotiaand
dollara)
SERVICES — Continued
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.
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
Business receipts not reported.
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.
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.
335
354
570
50
22
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
2,408,6*3
845
2,545
4,920
10,938
26,153
135,416
291,381
1,243,233
357,069
317,731
18,412
2,253,861
62
272
1,474
4,067
15,628
114,812
256,531
1,190,815
353,824
316, 376
27,658
24,923
58,963
78,534
153,893
472,273
530,221
890,412
78,340
41,638
116,207
70,916
^385
^2,023
^1,412
^1,541
^1,769
^3,535
10,441
60,868
5,708
4,483
55
83
246
36
25
1,498,004
120
4,056
7,848
30,654
78,661
660,890
241,510
464,679
1,387,852
18
49
89
758
2,737
19,102
61, 197
606,235
236,882
460,785
16,660
8,268
10,659
35,835
54,200
179,392
286,011
854,460
131,935
81,418
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
1,343,994 1,272,040
19
85
141
1,708
18,086
19,991
301,386
327, 120
680,458
19
84
140
5,194
11,267
268,716
309,665
676,149
5,715
12,245
11,818
29,738
96,855
103,586
645,633
312,195
195,527
^393
2 147
309
9,980
2,372
16,841
19,388
27,453
183
2,923
3,164
110,769
264,704
769,784
310,085
378,089
1,766,039 1,880,
183
1,203
3,117
91,974
235,988
747,165
309,169
377,240
10,381
51,674
63,129
489,608
540,367
602,150
54,387
56,754
$25,000,000 under $50,000,000
$50,000,000 under $100,000,000
832,226
1,764
16,560
69,997
475,208
268,697
798,563
1,374
12,302
63,816
455,870
265,201
1,351,042
59,795
168,070
248,498
652,090
152,923
52,335
104
1,879
649
40,587
12,924
530
5,794
294,452
133,942
372,819
530
4,120
241,441
126,728
961,358
53,074
188,874
586,874
132,536
$100,000,000 under $250,000,000
$250,000,000 or more
1,187,442 1,074,720
23,452
21,621
1,286,694
100,425
1,530
98,895
337,965
125,235
212,730
61,912
173,613
530,443
269,470
260,973
2 538
^381
^2
160
742
213
1,788
40,744
12,878
20,871
2,540
131,555
^51,
= 357
^605
4,270
lb,3m
15,402
9,178
52
^17
5,288
22,629
55,186
'includes data from returns not allocable to an industrial division.
^Deficit
'Estimate is not shown separately because of high sampling variability. Hc«ever, the data are included in the appropriate totals. ,..,... „ . ».
NOTE: Size of total compiled receipts was used in lieu of size of business receipts to classify statistics for the Finance, insurance, and real estate division. See text for
explanatory statements and for "Description of the Sample and Limitations of the Data."
162
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
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CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
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177
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178
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
II 11
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190
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table 7 • —NUMBER OF RETURNS, NET INCOME OR DEFICIT, INCOME SUBJECT TO TAX, INCOME TAX, DISTRIBUTIONS TO STOCKHOLDERS AND PERCENTAGE
DISTRIBUTIONS, BY MONTH IN WHICH ACCOUNTING PERIOD ENDED
Accounting period ended
Retuins with and
without net income
Number of
returns
Percent
of total
number of
returns
Returns with net income
Number of
returns
Percent of
total
number of
returns
with net
income
(ThouwMnd
Percent of
total
Returns other than Form 1120-S
Number of
returns
Percent of
total
number of
returns
other than
Form 1120-S
(Thouaand
doltmra)
Percent
of total
Income subject to tajt^
(Thtmaand
dotUrw)
Percent
of total
(1)
(2)
(3)
(i)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Total
Annual returns ;
December 1961
Noncalendar year, total
July 1961
August 1961
September 1961
October 1961
November 1961
January 1962
February 1962
March 1962
April 1962
May 1962
June 1962
Part year returns, total,
July 1961
August 1961
September 1961
October 1961
November 1961
December 1961
Januaiy 1962
February 1962
March 1962
April 1962
May 1962
June 1962
1,190,286
715,589
52,401,331
647,772
51,496,954
47,937,691
535, 512
588,310
41,733
43,561
70,504
45,872
31,319
40,023
39,533
75,117
50,307
45,776
104,065
66,464
4,190
3,530
5,627
4,212
3,759
17,685
3,305
3,216
5,332
4,146
3,853
7,609
.5.0
326,262
.9.4
363,034
3.5
25,604
3.7
25,629
5.9
43,902
3.9
28,099
2.6
19,456
3.4
25,902
3.3
23,745
6.3
46,081
4. J
30,775
3.8
27,286
8.7
66,555
5.6
26,293
0.4
1,644
Q.3
1,147
0.5
2,305
0.4
1,808
0.3
1,462
1.5
6,412
0.3
1,492
0.3
1,293
0.4
2,375
0.3
1,461
0.3
1,452
0.6
3,442
45.6
50.7
3.6
3.6
6.1
3.9
2.7
3.6
3.3
6.4
4.3
3.8
9.3
0.2
0.2
0.3
0.3
0.2
0.9
0.2
0.2
0.3
0.2
0.2
0.5
38,794,288
12,836,353
815,896
852,154
1,709,792
1,333,976
1,082,707
1,144,955
776,811
1,316,408
933,368
710,663
2,159,623
770, 690
34,080
39,255
145,296
63,921
76,319
159,130
32,543
22,213
39,791
56,568
29,204
72,315
74.0
295,648
24.5
328,349
1.6
23,419
1.6
23,479
3.3
40,459
2.5
26,014
2.1
17,934
2.2
22,222
1.5
21,198
2.5
41,240
1.8
27,764
1.4
24,957
4.1
59,663
1.5
23,775
0.1
1,585
0.1
993
0.3
2,159
0.1
1,677
0.1
1,330
0.3
5,420
0.1
1,321
_
1,196
0.1
2,247
0.1
1,297
0.1
1,359
0.1
3,191
3.6
3.6
6.2
4.0
2.8
3.4
3.3
6.4
4.3
3.9
9.2
0.2
0.2
0.3
0.3
0.2
0.8
0.2
0.2
0.3
0.2
0.2
0.5
38,422,243
12,325,793
791,263
802,273
1,653,305
1,310,371
1,056,415
1,036,737
735,753
1,250,864
837,743
631,347
2,068,212
748,918
32,935
38,076
144,391
63,196
74,764
152,604
28,770
21,190
39,269
55,375
23,842
69,506
1.5
1.6
3.2
2.5
2.1
2.1
1.4
2.4
1.7
1.3
4.0
0.1
0.1
0.3
0.1
0.1
0.3
0.1
0.1
0.1
0.1
10,857,090
720,235
731,555
1,434,474
1,021,617
809, 569
992,308
691,279
1,U5,948
769,197
616,940
1,923,968
700,837
31,076
37,079
141,846
57, 537
67,900
142,717
24,751
19,335
32,156
53,975
25,183
66,782
1.5
1.5
3.0
2.1
1.7
2.1
1.4
2.4
1.6
1.3
4.0
0.1
0.1
0.3
0.1
0.1
0.3
0.1
0.1
0.1
0.1
Returns with net income — Continued
Returns without net income
Returns other than
Form 1120-S — Continued
Accounting period ended
(Thauaand
dotlara)
Percent
of total
Distributions to stocldiolders other than in
own stock
Number of
returns
Percent of
number of
returns
(Thouaand
dotlara)
Percent
of total
amount
Number of
returns
( Thouaard
dotlara}
Distributions to stockholders other than in
own stock
Number of
returns
Percent of
number of
returns
(TlMuaartd
dotlara)
Percent
of total
amount
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
107,217
17,353,730
474,697
6,507,431
11,146
684,050
Annual returns:
December 1961.
Noncalendar year, total.
July 1961
August 1961,...
September 1961,
October 1961...
November 1961. .
January 1962, , ,
February 1962,,
March 1962
April 1962
May 1962
June 1962
Part year returns, total.
July 1961
August 1961
September 1961.
October 1961...
November 1961.,
December 1961. ,
January 1962,.,
February 1962..
March 1962
April 1962
May 1962
June 1962
16,938,043
4,886,424
319,207
329,925
653,703
467,947
371,393
459, 639
310,200
506,152
334,813
269,209
363,736
31.1,590
13,267
17,316
65,773
26,677
31,437
63,222
10,375
7,785
13,220
25,324
10,694
27,995
1.4
1.5
2.9
2.1
1.7
2.1
1.4
2.3
1.5
1.2
3.9
0.1
0.1
0.3
0.1
0.1
0.3
0.1
0.1
65, 588
39,399
2,406
2,511
4,643
2,899
2,516
3,582
2,456
4,910
3,112
3,021
7,843
1,730
(^)
320
179
406
325
(^)
i')
(')
(')
2,2
2,3
4.3
2.7
2.3
3.3
2.3
4.6
2.9
2.3
7.3
0.3
0.2
0.4
0.3
0.2
14,300,177
2,871,489
135,540
189,940
405,742
383,016
346,334
373,678
124,654
203,901
138,049
144,005
376,130
132, 064
48,048
42,253
(')
36,680
16,913
12,843
(')
(^)
(^)
82.4
16.5
0.8
1.1
2.3
2.2
2.0
2.2
0.7
1.2
1.1
0.3
2.2
0.3
0.2
0.2
0.1
0.1
209,250
225,276
16,129
17,932
26,602
17,773
11,863
14,121
15,738
29,036
20,032
18,490
37, 510
40,171
2,546
2,383
3,322
2,404
2,297
11,273
1,813
1,923
2,957
2,685
2,401
4,167
3,198,415
2,834,759
189,121
218,431
372, 670
259,723
153,400
202,932
181,039
368,357
237,066
215,083
486,932
424,257
32,266
21,269
35,425
37,037
25,243
112,677
13,962
20, 693
26,328
35,751
24,391
34,210
5,929
4,217
227
( = )
443
367
240
368
339
408
329
282
1,050
1,000
228
253
448,027
(')
!7.e
148,835
2.0
9,689
(^)
4.0
3.3
2.2
24,092
8,902
4,499
3.3
3.0
3.7
3.0
2.5
9.4
23,515
4,510
5,253
6,317
3,973
49,023
9.0
37,188
2.0
8,312
i')
2.4
2.3
25,313
31,861
21,702
3.5
1.3
0.7
4.2
0.7
0.8
0.9
0.6
7.2
12.7
1.2
3,7
3,2
Includes amounts reported on 245 returns without net income. Income subject to tax on these returns was $9,609,000, and income tax was $1,286,000, Ta:c on returns without net
Income occurs because of special provisions of the Internal Revenue Code applicable to life and certain mutual insurance businesses. Other items for these returns were includible
In columns (19) through (24),
^Estimate is not shown separately because of high sampling variability. However, the data are Included In the appropriate totals,
NOTE: Percentages may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data,"
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 8.— REGULAR AND ALTERNATIVE TAX LIABILITY, BY SIZE OF NET INCOME
191
Size of net income
Returns with net income
NuiDber of
returns
(Thotiiand
doIlBra)
Returns other than Form 1120-S
Number of
returns
(Thotiae
doUai
Taxable returns
Number of
returns
(ThtMaand
dotlara)
(Thousand
dollara)
With regular tax
Number of
returns
(Ttiovaand
dotlara)
Income subject to tax
Life insur'
ance company
long-term
capital gain
taxed at 25
percent
(Thouaand
dotlara)
(Thotiaand
dottara)
(Thousand
dottara)
(1)
(2)
(3)
M
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Total.
715,589
52, *01, 331
eil, 772
51, 496,954
553, 628
48, 973, 762
475,981
'16,012,970
l6, 547, 454
Under $5, 000
A5, 000 under $10,000..
S10,000 under tl5,000.
115,000 under 120,000.
$20,000 under $25,000.
$25,000 under t50,000
: ;50, 000 under $100, 000
i 1100, 000 under 4250,000...
; 1250,000 under S500,000...
:i500,000 under $1,000,000.
SI, 000, 000 under 3
; 15, 000, 000 under i
1110,000,000 under
1 125, 000, 000 under
1150,000,000 under
5,000,000
10, 000, OOO. . .
$25, 000, 000. .
|50,000,000..
$100,000,000.
11100,000,000 or more.
336, 062
107, 425
63,126
42, 996
38, 593
65, 357
29,629
18, 232
6,516
3,415
3,100
557
339
138
69
35
493,914
727, 681
751,847
726, 731
850, 391
2, 162, 890
2, 044, 684
2,799,558
2, 267, 590
2, 377, 039
6, 420, 277
3,890,987
5, 335, 425
5, 091, 188
4, 740, 609
11, 720, 520
302,647
95,343
56, 319
39, 170
35,927
59,422
27, 321
17, 599
6,423
3,384
3,079
557
339
138
69
35
431,083
639, 746
668,053
660, 345
790, 766
1,958,139
1,888,954
2, 706, 272
2, 237, 637
2, 353, 917
6, 333, 313
3, 890, 987
5,335,425
5, 091, 188
4, 740, 609
11, 720, 520
236, 550
82, 833
51, 503
36, 618
34,359
56,031
25, 722
16, 650
6,171
3,227
2,902
518
313
132
65
34
348,527
558, 635
611, 698
617, 417
756, 274
1, 845, 235
1,779,643
2,565,029
2, 149, 507
2, 243, 385
6,011,601
3,618,120
4.896.000
4, 898, 826
4, 468, 313
11, 605, 552
86,184
157, 610
173, 546
177, 290
218, 526
607,976
720, 036
1, 125, 749
982, 594
1,041,410
2, 797, 134
1, 680, 730
2, 321, -257
2, 384, 714
2, 178, 307
5, 533, 708
225, 693
73,953
44,360
30,229
28, 372
42, 068
16, 519
9,208
2,970
1,338
997
137
90
27
323, 795
497,437
526, 501
509, 537
624, 342
1,371,389
1, 133, 178
1, 395, 559
1, 022, 331
916, 062
1,941,475
945, 190
1, 398, 403
1, 010, 892
871, 719
1, 099, 749
50
101
119
279
239
1,069
1,192
3,082
3,878
5,733
6,426
323, 823
490, 915
526, 294
509, 013
622, 523
1, 374, 398
1, 162, 423
1, 449, 723
1, 146, 453
1,046,965
2, 426, 650
1, 114, 019
1, 283, 963
963,254
764,215
800, 695
79, 876
141, 313
150,209
147, 301
181, 381
459, 636
473, 080
633, 565
487, 882
435, 320
919,520
447, 752
669, 748
500. 740
397, 368
421,427
Returns with net income — Continued
Returns other than Form 1120-S — Continued
Taxable returns — Continued
Size of net income or deficit
Number
of
returns
(Thouaand
dottara)
Long-term
capital gain
taxed at
25 percent
(Thouaand
■ dottara)
With alternative tax
Income subject to tax
(Thouaand
dottara)
Income tax
(if alter-
native
method had
not been
used)
(Thouaand
dottara)
Income tax
(alterna-
tive)
(Thousand
doltars)
Nontaxable returns
Number
of
returns
(Thousand
dottars)
Statutory
special
deductions
(Thouaand
dotlara)
Returns without net income
Number
of
returns
(Thouaand
dottars)
Returns other than
Form 1120-S
Number
of
returns
(Thousand
dottars)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
Total.
11, bin
2, 587, 591
29,312,792
16, 340, 787
15, 540, 603
94,144
2, 523, 192
474, 697
6,507,431-
436,466
6, 167, 501
Under $5,000
$5, 000 under $10, 000. .
: 110, 000 under $15, 000.
1115,000 under $20,000.
ii20,000 under $25,000.
1125,000 under $50,000.
$50,000 under $100,000
8100,000 under $250,000
250, 000 under $500, 000
500,000 under $1,000,000.
111,000,000 under $5,000,000
( 15, 000, 000 under $10, 000, 000. . .
1110,000,000 under $25,000,000..
1125,000,000 under $50,000,000..
1150,000,000 under $100,000,000.
$100, 000, 000 or more
10, 857
8,880
7,143
6,389
5,987
13,963
9,2Q3
7,442
3,201
1,889
1,905
381
223
105
52
27
24,732
61, 198
85, 197
107, 880
131,932
473,346
646,465
1,169,470
1, 127, 176
1, 327, 323
4,070,126
2,672,930
3,497,597
3,887,934
3, 596, 594
10, 505, 803
8,676
16, 301
19, 166
21, 727
21,591
84,113
116,339
186, 824
168, 376
174, 304
490, 463
270,089
309, 490
320, 186
138, 678
241,268
15, 573
41,435
61, 674
81, 855
106,430
371,671
507,259
930, 229
902, 397
1,101,019
3,395,437
2,247,068
3,025,773
3,469,492
3, 361, 399
9, 694, 081
16,984
25, 263
30,439
36,404
43, 307
163,363
275,826
539,551
538,344
650, 301
2,006,381
1,306,081
1,733,338
1, 963, 523
1, 813, 789
5, 182, 393
6,308
16,297
23, 337
29,989
37, 145
148,290
246,956
492, 184
494, 712
606,090
1, 877, 614
1,232,978
1,651,509
1, 883, 974
1,780,939
5, 112, 281
66,097
12,510
4,816
2,552
1,568
3,391
1,599
949
252
157
177
39
26
6
4
1
32, 556
31,111
56,355
42,928
34,492
112,904
109,311
141, 243
88,130
110, 532
371, 712
272, 867
439,425
192, 362
272, 296
114, 968
34,674
32,009
57, 223
43, 370
34, 749
115,600
109,471
139, 772
87, 542
91, 425
190, 601
100, 686
71, 305
37,004
312, 946
63, 982
29,172
16, 432
9,915
22,573
11,283
5,349
1,524
598
380
27
360, 957
429, 686
344, 030
277, 250
217, 000
776,305
778,607
872, 951
527,211
411, 117
722, 567
199,497
288, 243
58, 085
26,341
14, 974
9,116
20,957
10,693
5,622
1,437
575
380
27
320,057
387, 229
309,548
251, 311
199, 172
719,448
738,274
340, 347
494, 936
394, 362
722, 567
199, 497
590, 253
'Amounts reported on returns without net income are included in the totals but not in the detail. Life insurance company long-tenn capital gain taxed at 25 percent on these
returns was $1,965,000, other income subject to tax was $7,644,000, and income tax was $1,236,000. There were 245 taxable returns without net income. Tax on returns without net
income occurs because of special provisions of the Internal Revenue Code applicable to life and certain mutual insurance businesses. Other items for these returns were includible
in columns (22) through (25).
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data. "
192
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
ACTIVE CCWPORATION RETURNS CITHER THAN FORM U20-S
Table 9 .—INCOME SUBJECT TO TAX: NUMBER OF RETURNS, NET LONG-TERM CAPITAL GAIN, NET INCOME, COMPONENTS OF INCOME SUBJECT TO TAX, TAX, AND
FOREIGN TAX CREDIT, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX
PART I.— StMJARY, NONODNSOLIDATED AND CONSOLIDATED RETURNS, FORM 1120, INSURANCE COMPANY RETURNS, FORMS 1120L AND 1120M, AND RESIDENT FOREIGN CORPORATION RETURNS, FORM 1120-F
Number of
returns
Net long-term
capital gain
reduced by
net short-
term capital
loss
dolUra)
Income subject to tax
Foreign tax credit
Returns with regular taa
Type of return and size of income
taxed at nozmal tax and surtax rates
Net income
(less
deficit)
(Thaua*nd
doIlMTM)
Long-term
capital gain
taxed at
25 percent
(Thmitand
doIUrn)
Other
(Thovaand
doIUra)
Income tax
(Thouamd
dotlmra)
Number of
returns
Amount
f Thauiand
dolUrai
Number of
returns
Net long-term
capital gain
reduced by
net short-
term capital
loss
(Thcuaand
dolUra)
Net income
(less
deficit)
doltmra)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Total
1,084,238
4,308,056
45,329,453
2,611,929
45,325,762
22,133,057
4,401
1,489,950
475
,226
273,401
15,552,571
Returns with net income, total
With income taxed at normal tax and
647,772
548,996
248,877
80,539
49,992
34,779
33,657
21,668
11,666
7,960
5,735
4,512
7,453
5,449
4,463
3,126
2,559
8,115
4,102
2,599
5,441
2,858
2,510
449
276
120
63
28
98,776
4,632
94,144
436,466
245
436,221
3,939,145
2,340,216
141,225
87,753
73, 392
54,732
49,275
55,340
33,238
37,661
30,437
13, 179
28,876
24,646
18, 593
22,55C
13,246
117,802
43,57C
55,124
144,734
135,578
345,538
125,655
234,844
134,751
121,541
195,786
1,598,929
518,472
1,080,457
368,921
2,304
366,617
51,495,954
48,365,022
561,613
668,595
693,418
559,317
814,498
652,207
419, 635
344,615
287,682
235,014
457,223
391,333
352,701
300,931
254,604
1,146,396
783,203
6&4,420
2,145,231
2,230,409
5,931,411
3,348,120
4,794,284
4,722,450
4,692,393
10,792,318
3,131,932
508,740
2,523,192
16,167,501
l35,4S8
'6,132,013
2,609,954
2,101,633
88,076
62,304
50, 125
38,549
36,036
42,301
27,346
32,599
27,642
10,286
24,964
17,088
16,223
22,112
12, 513
108,370
40, 173
54,727
137,150
133,515
305,562
125,605
234,694
134,741
121, 541
195,786
503,331
508, 331
1,965
1,955
45, 318, 118
43,634,423
349,506
540,899
593,238
586,880
741, 551
575,166
371,006
293,359
240,054
211,664
403,650
350, 503
331,858
253,863
240,995
987,645
705,921
578,183
1,889,819
1,990,478
5,237,770
3,086,579
4,329,942
4,357,552
4,305,947
10,069,374
1,683,695
1,683,695
7,644
7,644
22,186,771
22,043,403
U4,933
178,234
189,103
185,949
230,614
190,132
135,480
117,154
100,379
87,795
174,857
156,611
152,034
125,582
114,279
496,286
354, 541
300,008
985,972
1,052,440
2,786,032
1,533,931
2,311,398
2,299,853
2,269,014
5,-99,772
143,368
143,368
1,286
1,286
4,401
4,220
387
216
216
140
158
213
133
86
136
92
85
83
214
153
121
323
308
627
219
153
82
50
24
181
131
1,489,950
1,482,904
97
174
133
169
262
281
516
229
841
854
657
531
2,800
2,634
2,047
11,234
14,552
78,461
73,836
115,456
134,200
177,079
815,861
7,046
7,046
475,981
475,515
233,502
71,859
43,315
29,172
27,806
17,533
9,013
5,058
4,371
3,228
5,340
3,671
3,004
2,060
1,605
4,997
2,315
1,441
2,798
1,248
913
126
80
26
13
5
466
466
245
245
271,097
257,398
53,206
25,508
23,308
16,196
13, 357
13,530
5,947
4,985
2,833
3,055
3,963
7,755
2,339
520
750
9,055
3,jt.5
592
9,015
2,341
48,514
4,071
2,553
10
60
13,599
13, 699
2,304
2,304
15,588,059
15,524,542
Under $5,000
422,041
$5,000 under $10,000
526,513
$10,000 under $15,000
545,915
$15,000 under $20,000
514,387
$20,000 under $25,000
635,800
$25,000 under $30,000
487,413
$30,000 under $35,000
298,355
$35,000 under $40,000
232,548
194,992
$45,000 under $50,000
162,022
$50,000 under $60,000
304,762
$60,000 under $70,000
246,115
$70,000 under $80,000
230,791
$80,000 under $90,000
179,431
$90,000 under $100,000
157,021
$100,000 under $150,000
631,116
$150,000 under $200,000
419,307
$200,000 under $250,000
339,872
$250,000 under $500,000
1,014,556
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000....
$25,000,000 under $50,000,000....
$50,000,000 under $100,000,000...
$100,000,000 or more
898,050
1,964,919
91 3,. ^7
1,387,754
932,097
1,045,298
758,750
With no income taxed at normal tax
63, 517
Taxable
63,517
Returns without net income, total....
Taxable
'35,488
135,488
Returns with regular tax — Continued
Returns with alternative tax
Inco
me subject to tax
Income
tax
(ThouBMnd
doltara)
Foreign tax credit
Number
of
returns
Net income
(ThtMMmd
dollmr*}
Income subject to tax
Income tax
fTTKwaond
dotUrmi
Foreign tax credit
I^e of return and size of income
taxed at normal tax and surtax rates
Cncome taxed
at normal
and surtax
rates
CTTtouaand
doltmr,)
Life insur-
ance company
lonfc-term
capital gain
taxed at
25 percent
(Thoumand
doUari)
Mutual
insurance
compani-
grcss
income.
Form 1120H
(ThMfnd
dolUra)
Num
o
ret
ber
f
urns
Amount
(Thou— nd
dolUra)
Income taxec
at normal
tax and
surtax
rates
(TtKMisnd
doIUrw)
Long-term
capital
fain taxed
at 25
percent
dolUrm)
Number
of
returns
Amount
dollart)
(12)
(13)
(14)
(15)
(15)
(17)
(18)
(19)
(20)
(21)
U2)
(23)
(24)
Total
14,323,163
24,338
1,689,807
6,547,454
2
,083
359,714
77,547
33,385,703
29,312,792
2,587,591
15,540,503
2,318
1,130,236
Returns with net income, total
With income taxed at normal tax
14,321,531
14,321,631
320,401
482,408
513,394
492,260
612,551
455,196
286,326
223,018
182,963
151,273
289,000
235,756
223,133
173,509
151,380
605,525
397,535
320,419
960, 550
851,074
1,775,728
858,719
1,249,382
941,083
851,005
697,033
1,532
1,532
22,373
18,815
57
59
41
13
118
591
5
23
38
162
51
197
19
182
22
133
268
195
1,431
278
8,438
4,021
2,413
60
3,558
3,558
1,965
1,965
1,683,695
-
-
1,683,695
1,533,695
6,112
6,112
6,546,168
6,523,443
84,740
144,985
152,731
147,850
183,072
145,248
99,285
82,883
71,220
60,997
120,686
102,574
99,548
78,977
69,798
287, 550
194,139
158,768
484,415
435, 368
921,504
451,917
650,856
489,216
443.271
366,730
17,725
17,725
1,286
1,286
2
2
,083
,064
209
263
212
135
110
93
138
38
124
■ 80
56
137
119
218
58
44
16
10
4
19
19
359,714
359,588
7
188
277
186
256
531
1,290
318
1,373
1,801
1,155
3,270
7,930
30,357
28,732
35,025
42,473
54,993
149,325
126
126
77,647
73,481
15,375
1 8, 670
( 6, 676
) 5,607
( 5,851
4,135
( 2,553
\ 1,902
( 1,364
j 1,284
1 2,113
I 1,778
1 1,459
1 1,066
t 954
3,118
1,787
1,158
2,643
1,610
1,592
323
196
94
50
23
4,156
4,156
33,335,703
32,840,480
139, 572
142,082
147,503
144,930
178,598
164,794
121,281
112,067
92,690
73,992
152,461
145,218
131,910
121, 500
107, 583
515,280
363,896
324,548
1,130,575
1,332,349
3,946,492
2,434,513
3,406,530
3,740,353
3,545,095
10,023,568
545,223
545,223
29,312,792
29,312,792
29,105
58,491
79,844
94,620
128,990
109,970
84,680
70,341
57,101
50,391
114,660
U4,747
108,725
90,354
39, 616
382,120
308,386
257,764
929,269
1,139,404
3,451,042
2,217,360
3,080,560
3,416,459
3,455,942
9,372,341
2,587,591
2,082,818
88,019
62,245
50,084
38,536
35,918
41,710
27,341
32,676
27,604
10,124
24,913
15,891
16,204
21,930
12,495
103,737
39,905
54,532
135,719
133,237
297,124
122, 534
232,281
134,741
121,481
195,736
504,773
504,773
15,640,603
15,514,960
30,193
33,249
36,372
38,089
47,542
44,834
35, 195
34,276
29,159
26,798
54,181
54,037
52,486
46,505
44,481
208,736
160,402
141,240
502, 557
617,072
1,854,428
1,182,014
1,560,542
1,310.537
1,825,743
4,933,042
125,643
125, 643
2,318
2,156
178
169
86
145
i 85
40
45
90
! -
186
189
409
161
109
66
40
20
152
152
1,130,236
1,123,316
Under $5,000
90
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
154
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $35,000
428
$35,000 under $40,000
$40,000 under $45,000
$45,000 under $50,000
355
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
213
$100,000 under $150,000
1,427
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $500,000
7,964
$500,000 under $1,000,000
$1,000,000 under $5,.000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 under $50,000,000....
$50,000,000 under $100,000,000...
$100,000,000 or nxire
5,622
48,104
45,104
80,431
141,727
122,086
With no income taxed at normal tax
5,920
Retunns without net income, total....
Taxable
-
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 1961- JUNE 1962
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S
193
Table 9.— INCOME SUBJECT TO TAX; NUMBER OF RETURNS, NET LONG-TERM CAPITAL GAIN, NET INCOME, COMPONENTS OF INCOME SUBJECT TO TAX,
TAX CREDIT, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX— Continued
Part II.— NONCONSOLIDATED RETURNS, FOHM 1120
TAX, AND FOREIGN
Type of return and size of income taxed
at normal tax and surtax rates
Number of
returns
Net long-term
capital gain
reduced by
net short-
term capital
loss
(Thotiaand
doljara)
Net income
(less
deficit)
(Thouaand
dollars)
Income subject to tax
Income
taxed at
normal tax
and surtax
rates
(Thotiaand
dollar a)
Long-term
capital
gain taxed
at 25
percent
dollara)
Foreign tax credit
Income
tax
(Thotiaand
dollara)
Number of
returns
(Thouaand
dollara)
Returns with regular tax
Number of
returns
Net long-term
capital gain
reduced by
net short-
term capital
loss
(Thouaand
dollara)
Net income
(less
deficit)
(Thovaand
dollara)
(1)
(2)
(■4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Total.
1,076,834
36,086,896
2,114,930
18,106,067
13,014,825
Returns with net income, total.
With income taxed at normal tax and sur-
tax rates , total
110,000..
$15,000.
$20,000.
$25,000.
$30,000.
$35,000.
$40,000.
$45,000.
$50,000.
Under $5,000.,
$5,000 under ^
$10,000 under
$15,000 under
$20,000 under
$25,000 under
$30,000 under
$35,000 under
$40,000 under
$45,000 under
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$30,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 under $10,000,000...
$10,000,000 under $25,000,000..
.$25,000,000 under $50,000,000..
$50,000,000 under $100,000,000.
$100,000,000 or more
With no income taxed at nonnal tax and
surtax rates, total
Taxable
Nontaxable
Returns without net income, total.
Taxable
Nontaxable
643,405
546,011
248,387
80,209
49,702
34,618
33,501
21,531
11,582
7,894
5,679
4,464
7,365
5,384
4,412
3,069
2,526
7,977
4,003
2,533
5,274
2,723
2,369
413
239
93
46
18
97,394
4,112
93,282
433,429
4
433,425
138,886
84,429
69,843
54,163
48,280
45,834
28,258
35,335
21,537
12,599
27,565
21,843
17,347
21,556
12,508
105,759
40,441
51,559
121,284
111,973
282,317
113,383
198,567
114,536
108,044
52,451
1,361,182
362,043
999,139
265,741
338
265,403
557,214
661,757
683,592
654,798
806,864
640,901
411,978
338,778
275,082
232,307
449,794
385,545
357,351
292,465
259,642
1,115,649
755,999
641,142
2,044,207
2,086,603
5,439,220
3,045,664
4,099,267
3,496,812
3,403,556
6,328,209
2,698,475
390,689
2,307,786
'5,255 094
>152
'5,254,942
36,086,775
343,573
538,629
589,802
584,151
738,127
571,522
363,309
:90,936
237,699
209,403
393,856
346,330
323,039
259,095
237,878
970,413
688,782
563,399
1,831,742
1,898,105
4,935,251
2,838,552
3,718,275
3,300,206
3,211,717
6,082,984
121
121
86,320
61,109
46,920
38,122
35,334
36,926
24,232
30,769
18,827
9,834
23,873
16,724
15,761
21,126
12,105
99,640
38,238
51,248
113,479
111,950
276,892
113,383
198,417
114,526
108,044
52,451
353,630
353,630
18,105,016
114,255
177,260
187,259
184,995
229,377
187,607
133,751
115,770
97,228
86,763
172,666
154,662
150,175
123,128
112,708
435,558
345,543
291,686
952,706
999,562
2,620.,5.'l
1,501,140
1,980,935
1,742,981
1,694,068
3,175,770
87,942
87,942
385
212
210
292
209
127
203
141
112
292
283
575
202
128
69
146
146
925,516
95
172
128
421
280
491
1,979
1,764
2,513
2,020
7,737
13,868
64,838
65,224
78,203
115,744
138,656
429,235
1,081
1,081
473,444
233,083
71,607
43,106
29,047
27,691
17,435
8,960
6,012
4,337
3,197
5,278
3,621
2,973
2,029
1,587
4,916
2,245
1,405
2,703
1,182
834
106
64
20
5
1
178,997
52,566
23,320
22,923
16,041
12,946
8,908
3,976
4,566
2,710
2,765
3,592
5,119
1,586
430
403
5,119
2,203
311
2,305
23
5,425
150
10
8,413
8,413
13,014,977
12,999,574
419,733
521,787
541,474
511,266
530,033
483,309
295,522
229,605
192,811
159,540
300,343
241,694
227,549
175,341
154,537
618,496
401,813
329,274
965,992
839,699
1,683,043
748,750
1,101,995
740,858
350,382
134,823
15,303
15,303
338
333
'152
^152
Returns with regular tax — Continued
Type of return and size of income taxed
at nonnal tax and surtax rates
Income
subject to
(Thousand
dollara)
(12)
12,238,738
Returns with net income, total.
With incane taxed at normal tax and sur-
tax rates, total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $35,000
$35,000 under $40,000
$40,000 under $45,000
$45,000 under $50,000 ,
$50,000 under $50,000
$60,000 under $70,000
$70,000 under $30,000
$30,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 under $10,000,000...
$10,000,000 under $25,000,000..
$25,000,000 under $50,000,000..
$50,000,000 under $100,000,000.
$100,000,000 or more
With no income taxed at normal tax and
surtax rates, total
Taxable
Nontaxable
Returns without net income, total.
Taxable
Nontaxable
12,288,617
12,283,617
319,604
480,617
510,917
490,163
610,038
462,601
284,629
221,337
181,528
149,316
285,616
232,552
220,808
170,906
149,672
595,378
335,521
312,392
927,724
804,874
1,594,885
732 , 554
998,240
707,768
323,832
134,645
121
121
Income
tax
(Thotiaand
dollara)
(13)
5,457,128
5,467,077
84,529
144,441
151,970
147,206
182,254
144,265
98,672
32,243
70,639
60,371
119,319
101,105
93,484
77,721
58,985
282,570
188,124
154,695
467,503
412,016
824,847
380,043
518,726
367,925
158,366
70,010
=37
=37
51
51
Foreign tax credit
Number of
returns
(14)
1,936
1,936
209
258
208
122
110
189
44
30
12
5
(Thotiaand
dollara)
(15)
183
257
1,914
1,554
2,917
2,873
7,615
28,603
20,927
18,188
40,913
16,907
Returns with alternative tax
Number of
returns
(16)
72,557
15,304
8,602
5,596
5,571
5,810
4,095
2,522
1,882
1,342
1,257
2,087
1,753
1,439
1,040
939
3,061
1,758
1,128
2,571
1,541
1,535
307
175
73
41
4,089
4,089
(Thotiaand
dollara)
(17)
26,840,118
26,840,118
137,476
139,970
142,118
143,532
176,831
157,592
115,455
109,173
82,271
72,767
149,451
143,851
129,812
117,124
105,105
497,153
354,136
311,858
1,078,215
1,246,904
3,755,177
2,296,914
2,997,272
2,755,954
3,053,174
5,193,386
375,336
375,336
Income subject to tax
Income taxed
at nonnal
tax and
surtax rates
(Thotiaand
dollara)
(13)
23,798,158
23,798,158
28,969
58,012
78,885
93,988
128,089
108,921
83,680
69,599
55,171
59,537
113,240
113,778
107,231
88,189
88,206
375,035
303,251
251,007
904,018
1,093,231
3,340,366
2,105,998
2,720,035
2,592,438
2,387,385
5,948,339
Long-term
capital gain
taxed at 25
percent
(Thotiaand
dollara)
(19)
2,114,930
1,761,300
86,320
51,109
46,920
38,122
35,334
36,926
24,282
30,759
18,827
9,834
23,873
15,724
15,761
21,126
12,105
99,640
38,238
51,243
118,479
111,950
276,392
113,383
198,417
114,526
108,044
52,451
353,530
353,530
Income
tax
^Thousand
dollara)
(20)
12,638,939
12,638,939
12,551,034
29,726
32,819
35,289
37,739
47,113
43,342
35,079
33,527
26,589
26,392
53,347
53,557
51,691
45,407
43,722
202,988
157,419
136,991
485,203
587,546
1,795,674
1,121,097
1,462,209
1,375,056
1,525,702
3,105,750
87,905
87,905
Foreign tax credit
Number of
returns
(21)
2,164
2,018
254
125
121
91
(Thotiaand
dollara)
(22)
782,209
781,128
158
93
197
439
170
4,864
173
6,253
386
36,235
153
44,297
98
60,015
57
74,831
35
121,749
15
429,235
146
1,081
146
1,081
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
194
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S
Table 9 . —INCOME SUBJECT TO TAX: NUMBER OF RETURNS, NET LONG-TERM CAPITAL GAIN, NET INCOME, COMPONENTS OF INCOME SUBJECT TO TAX, TAX, AND
FOREIGN TAX CREDIT, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX— Continued
PAHT III.— CONSOLIDATED RETUHNS, TOHM 1120
Type of return ajid size of income taxed at
normal tax and surtax rates
Number
of
subsidi-
aries
Net long-term
capital gain
reduced by
net short-
term capital
loss
doiiarjj
Net income
(less
deficit)
( Thousand
dottara)
Income subject ic. tax
Income
taxed at
normal tax
and surtax
rates
(Thouaand
dollar a)
Long-term
capital
gain taxed
at 25
percent
(Thouaand
doilara)
Income
tax
(Thotiaand
dollara)
sign tax credit
subsidi-
aries
(Thouaand
doltara)
Returns with regular tax
Number
of
subsidi-
aries
Net long-term
capital gain
reduced ^
net short-
term capital
loss
(Thouaand
dot tar a)
(1)
(2)
(3)
M
(5)
(o)
(3)
(9)
(11)
(12)
(13)
Total
Returns with net income, total
With income taxed at normal tax and
surtax rates , total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $35,000
$35,000 under $40,000
$40,000 under $45,000
$45,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 under $50,000,000
$50,000,000 under $100,000,000
$100,000,000 or more
With no income taxed at normal tax and
surtax rates , total
Taxable
Nontaxable
Retiims without net income, total
Taxable
Nontaxable
19,497
7,034,014
2,687
1,048
2,929
57,079
1,774
327
181
181
91
103
80
49
38
26
742
72
670
2,034
2,034
10,728
7,233
623
305
290
167
216
228
97
106
83
42
79
168
165
71
55
310
131
156
916
414
862
286
497
327
308
331
3,495
537
2,958
8,769
8,769
365,264
2,088
3,116
2,915
413
791
8,762
3,810
1,894
8,504
348
346
2,600
1,041
366
522
10,679
791
2,167
20,592
22,247
54,231
6,190
33,864
20,215
13,437
143,335
228,183
150,256
77,927
100,280
100,280
7,845,622
7,491,079
3,645
4,987
7,227
2,234
5,810
8,352
4,955
3,754
9,952
1,436
2,787
3,716
3,131
4,427
2,830
21,997
10,791
12,571
56,553
88,161
273,933
161,781
485,390
1,112,427
1,035,724
4,162,508
354,543
168,596
185,947
'811,608
'811, 608
6,362,815
594
1,249
2,145
1,550
2,254
2,141
1,575
1,411
1,092
1,079
2,429
3,019
2,328
2,412
1,978
11,577
8,204
8,285
31,756
50,569
148,146
132,645
431,709
950,749
869,595
3,692,324
308,185
1,513
999
2,605
275
498
4,631
2,554
1,498
8,420
230
127
161
257
366
197
8,805
370
2,032
15,813
20,213
19,580
6,140
33,864
20,215
13,437
143,335
150,256
150,256
3,406,790
543
654
1,328
562
847
1,872
1,211
926
2,553
510
1,105
1,414
1,144
1,226
993
7,928
4,252
4,753
20,482
31,756
83,357
71,116
236,080
501,458
457, o22
1,971,098
37,516
37,516
152
2
2
5
1
3
2,492
540,843
2
2
5
(=)
18
10
550
132
469
91
269
254
250
325
195
195
14
37
4
1,036
116
15
3,379
551
12,967
7,945
35,780
66,901
36,943
381,106
5,838
5,833
1,048
1,043
264
130
117
62
73
51
31
23
10
2,929
422
209
177
97
121
115
62
53
31
19
50
137
118
26
20
159
62
274
189
73
40
75
57,079
57,079
575
2,117
310
138
293
4,131
1,256
396
84
118
219
2,439
784
325
1,874
421
85
4,779
2,034
34,651
50
Type of return and size of income taxed at
nonaal tax and surtax rates
Returns with regular tax — Continued
Net
income
(Thouaand
dotlara)
Income
subject
to tax
( Thouaand
doltara)
Income
tax
(Thouaand
doltara)
Foreign tax ijredit
(Thouaand
dollara)
Returns with alternative tax
Number
of
subsidi
aries
Net
income
(Thouaand
dollara)
Income subject to tax
Income
taxed at
normal tax
and surtax
rates
(Thouaand
doltara)
Long-term
capital
gain taxed
at 25
percent
(Thouaand
dollara)
Income
tax
(Thouaand
doltara)
Foreign tax credit
Number
of
returns
Number
of
subsidi-
aries
(Thouaand
doltara)
Total .
Returns with net income, total.
With income taxed at noimal tax and
surtax rates , total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $35,000
$35,000 under $40,000
$40,000 under $45,000
$45,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$30,000 imder $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $500,000
$500,000 under .$1,000,000
$1,000,000 under $5,000,000
$5,000,000 under $10,000,000...
$10,000,000 under $25,000,000..
$25,000,000 under $50,000,000..
$50,000,000 under $100,000,000.
$100,000,000 or more
With no income taxed at normal tax and
surtax rates , total
Taxable
Nontaxable
Returns without net income, total...
Taxable
Nontaxable
(19)
(23)
(24)
(25)
(27)
(28)
1,202,772
396,434
204,954
6,45o,903
,973,951
1,202,772
1,738
3,207
2,939
1,157
4,415
1,696
1,421
1,631
440
600
1,638
2,497
1,648
1,736
1,235
6,504
5,110
3,389
14,624
15,482
96,388
53,382
76,132
123,023
442,303
332,326
896,434
475
897
1,334
1,042
1,598
1,359
989
349
423
511
1,553
2,179
1,210
997
1,040
6,117
4,680
2,653
11,224
12,520
32,858
42,114
71,184
126,713
301,533
268,322
129
297
441
334
513
452
364
332
174
214
638
991
563
472
499
3,027
2,373
1,361
5,366
6,658
17, 547
22,039
37,747
65,377
157,531
143,816
608
b08
204,954
204,954
(') '
5
10
(')
(')
297
301
1,110
7,279
15,364
5
36,606
143, 80o
4,304
201
96
113
70
95
113
35
29
31
47
45
35
lo3
43
90
757
352
588
97
419
287
233
537
537
d,45d,903
6,238,307
1,857
1,730
4,283
1,077
1,395
6,656
3,534
2,123
9,512
336
1,149
1,219
1,483
2,641
1,595
15,493
5,675
9,182
41,929
72,679
177,545
107,399
409,253
934,399
592,921
3,830,182
168,596
168,596
5,466,381
119
352
761
508
656
732
586
562
669
563
876
840
1,118
1,415
938
5,460
3,524
5,632
20,532
38,049
115,283
90, 531
360,525
824,031
568,057
3,424,002
1,513
999
2,605
275
498
4,631
2,554
1,493
8,420
230
127
161
257
366
197
8,805
370
2,082
15,813
20,213
19,580
6,140
33, 864
20,215
13,437
143,335
150,256
150,256
2,973,951
2,936,435
414
357
837
228
334
1,420
347
594
2,379
296
417
423
581
754
494
4,901
1,879
3,392
14,616
25,098
65,810
49,077
193,333
435,581
300,041
1,327,282
37,516
37,516
12
7
53
4
10
536
126
203
237
200
231
195
195
15
3,082
250
11,857
666
20,416
66,396
337
237,300
5,838
5,333
Footnotes at end of table. See text for explanatorj statements and for "Description of the Sample and Limitations of the Data."
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE CORPORATION RETURNS OTHER THAN FORM U20-S
195
Table 9. —INCOME SUBJECT TO TAX: NUMBER OF RETURNS, NET LONG-TERM CAPITAL GAIN, NET INCOME, COMPONENTS OF INCOME SUBJECT TO TAX, TAX, AND FOREIGN
TAX CREDIT, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX— Continued
PART IV.— LIFE INSURANCE CCMPANY RETURNS, FORM 1120L
Type of return and size of income taxed at normal tax
and surtax rates
Number of
returns
Net income
(less
deficit)
(Thousand
dollar a)
Income subject to tax
Income taxed at nonoal tax and
surtax rates
(Thousand
dollara)
Amount subtracted
from policyholders'
surplus account
Number of
returns
(Thousand
dollara)
Long-term capital gain
taxed at 25 percent
Number of
returns
(Thouaand
dollara)
(Thouaand
dollara)
Foreign tax credit
Number of
returns
(Thouaand
dollara)
(1)
(2)
(3)
U)
(6)
(7)
(8)
Hetums with net income, total
Nonconsolidated returns with net income, total.
With ijicome taxed at normal tax and surtax rates, total.
Under $5, 000
t5, 000 under $10, 000
ilO, 000 under tl5, 000
S15, 000 under 1 120, 000
$20, 000 under $25, 000
i 25, 000 under
30,000 under
35, 000 under
40,000 under
45,000 under
S50,C00 under 1160,000..
; 160, 000 under i 170, 000..
; 170, 000 under 1180,000..
1130,000 under 1190,000..
1190,000 under $100,000.
: 130, 000.
; 135, 000.
I k40, 000.
1145,000.
1 150, 000.
11100,000 under
i 1150, 000 under
11200,000 under
11250,000 under
i 1500, 000 under
11150,000...
11200,000...
11250,000...
1,500,000
$1,000,000.
111,000,000 under 15,000,000
115,000,000 under $10,000,000
1110,000,000 under *25,000,000
1125,000,000 under 1850,000,000
1150,000,000 under $100,000,000
11100,000,000 or more
With no income taxed at normal tax and surtax rates,
total
Taxable. ...
Nontaxable.
Consolidated returns with net income (taxable).
Returns without net income, total*.
Taxable, total
With income taxed at normal tax and surtax rates:
Under $25, 000
$25, 000 or more
With no income taxed at normal tax and surtax rates.
Nontaxable*
1,549
,186
576, 551
762
584
73
38
31
31
20
34
12
15
14
76
102
785
217
2
6
209
568
1, 277, 210
1, 259, 430
300
806
621
1,397
829
2,014
627
921
1,087
1,437
1,640
1,697
1,100
1,633
1,249
3,708
8,866
4,529
26,033
33, 535
191,811
110, 975
194, 690
113,211
253, 113
301, 601
17, 780
9,056
8,724
15, 085
^76, 623
^35, 175
^80
^5,034
^30,061
141,448
1, 101, 663
1, 088, 483
1, 088, 483
126
238
363
524
446
895
385
542
586
519
921
829
669
1,015
668
2,601
5,657
3,147
17, 054
26,040
138, 042
94, 051
166,867
106, 597
225,635
294, 066
1,411
1,411
14
1,397
6,537
6,535
6,434
8
13
44
129
70
170
32
19
83
80
89
37
169
126
11
293
166
119
656
1,423
2,697
101
101
1
2
15
1,649
12
1,499
2
14
6
1,397
4
88
3
150
255
254
178
15
211
211
2
209
22, 373
22, 370
18, 812
57
59
41
13
118
591
5
23
38
162
51
197
19
182
22
133
268
195
1,431
278
8,438
4,021
2,410
3,558
3,558
1,965
1,965
24
1,941
575, 372
568, 261
567, 373
50
85
119
159
163
430
136
206
240
251
399
408
302
509
313
1,270
2,826
1,610
8,757
12, 791
73, 553
49, 835
87, 319
55,414
117, 324
152, 904
1,179
1,179
4
700
(9)
(10)
11, 257
11, 257
11, 256
11, 253
(3)
(^)
(')
2
7
38
14
633
526
1,473
1,555
1,480
5,520
3
3
Footnotes at end of table. See text for explantitory statements and for "Description of the Sample and Limitations of the Data. "
196 CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S
Table 9.— INCOME SUBJECT TO TAX: NUMBER OF RETURNS, NET LONG-TERM CAPITAL GAIN, NET INCOME, COMPONENTS OF INCOME SUBJECT TO TAX, T.\X, j
FOREIGN TAX CREDIT. BY SIZE OF INCOME TAXED AT NORMAL AND SURTAX RATES, BY TYPE OF TAX— Continued
PART v.— RETURNS OF MUTUAL INSURANCE COMPANIES OTHER THAN LIFE OR MARINE INSURANCE COMPANIES OR FIRE INSURANCE COMPANIES ISSUING PERPETUAL POLICIES, FORM 112CM
Type of return and size of income taxed at nonnal tax and
surtax rates
Number
of
returns
Net long-ten
capital gain
reduced by
net short-
term capital
loss
(Thoaaatid
dollars)
Net
income
(less
deficit)
(Thousand
dollars)
Income subject to tax
Long-term
capital
gain taxed
at 25
percent
(Thoifamnd
dollar*)
(Thousand
dollars)
(Thousand
dollart)
Foreign tax credit
Number
of
returns
(Thousand
dollars)
Returns with regular tax
Net long-term
capital gain
reduced by
net short-
term capital
loss
(Thousand
dollars)
Net
income
(less
deficit)
(Thousand
dollars)
(1)
(2)
(3)
(1)
(5)
(6)
(7)
(8)
(9)
(10)
14, 698
12, 669
1,746,397
47, 510
Retains with net income, total.
With income taxed at normal tax and surtax rates, total.
Under $5,000
$5,000 vmder $10,000...
$10,000 under $15,000..
$15,000 under $20,000..
$20,000 under $25,000..
under $30,000,.
under $35,000..
under $40,000..
under $45,000..
under $50,000..
under $60,000..
under $70,000..
under $80,000..
under $90,000..
under $100,000.
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000..
$5,000,000 under $10,000,000.
$10,000,000 or mare
With no income taxed at normal tax and surtax rates, total.
Taxable:
With gross income taxed under section 821(a)(2)
Other
Nontaxable
367
4
34
Returns without net income, total
With gross income taxed under section S21(a)(2).
14,695
12,025
169
137
585
143
84
153
471
376
337
17
914
6
65
446
194
207
1,296
1,203
1,184
380
597
3,061
2,670
1,728
771
171
3
1
88,467
317
897
1,557
786
850
748
1,218
968
1,261
522
2,889
375
660
2,005
712
2,854
4,146
5,299
11,680
11, 322
7,701
29,700
41,240
39,158
1,043
1,039
166
125
551
139
84
153
471
376
336
7
913
6
65
438
194
160
1,296
1,202
1,184
374
597
3,601
1,740,285
56, 590
128
668
738
553
633
449
516
326
517
425
1,341
325
528
999
378
2,042
1,745
2,475
6,195
8,814
5,464
21, 331
1,683,695
1,683,695
496
372
54
199
337
201
200
174
297
201
286
173
649
127
252
557
222
1,016
1,173
1,525
3,418
4,590
2,970
11,340
16,800
193
(^)
(^)
(^)
(^)
(^)
(=■)
(^)
(')
(')
660
293
33
78
49
26
19
7
5
,855
127
3
12
34
(')
23
141
123
1
367
367
1,723
1,728
118
564
640
465
455
202
168
318
442
255
1,028
227
348
270
633
775
1,801
5,251
6,559
3,626
39,158
39,158
»161
'245
6,112
6,112
'161
'161
Returns with regular tax — Continued
Income subject to tax
Type of return and size of income taxed at nonnal tax and
surtax rates
Income
taxed at
normal tax
and surtax
rates
(Thntamnd
dotUra)
Gross
income
(Thotsa»itd
doH»r»)
Income
tax
(Thtmaand
dolUrm)
Foreign tax credit
Number
of
returns
(Thousand
dotUf)
Returns with alternative tax
Number
of
returns
Net
income
(Thtruamnd
dotUra)
Income subject to tax
Income
taxed at
normal tax
and surtax
rates
( TTtotisand
dotlara)
Long-ten
capital
gain taxed
at 25
percent
(Thauaand
dcllara)
Income
tax
(Thduaand
dotlara}
Foreign tax credit
Number
of
returns
(Thouaand
dottara)
(12)
(13)
(14)
(15)
(16)
(17)
(IS)
(19)
(20)
(21)
(22)
(23)
25,090
65,345
2,420
Returns with net income, total.
With income taxed at normal tax and surtax rates, total..
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $35,000
$35,000 under $40,000
$40,000 under $45,000
$45,000 under $50,000
$50,000 under $60,000
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $150,000
$150,000 under $200,000
$200,000 under $250,000
$250,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $5,000,000..
$5,000,000 under $10,000,000.
$10,000,000 or more
18,04«
18,048
115
548
568
429
411
182
163
217
299
237
797
196
300
249
536
502
1,350
3,140
5,066
2,743
1,683,695
With no income taxed at normal tax and surtax rates, total.
Taxable:
With gross Income taxed under section 821(a)(2)
Other
Nontaxable.
Returns without net income, total.
With gross income taxed under section 821(b)(2).
Nontaxable
1,683,695
1,683,695
6,112
6,112
25,034
8,234
8
131
152
129
112
52
57
60
117
96
232
70
134
113
258
244
666
1,584
2,581
1,416
16,800
16,800
(')
0)
(')
(')
(=)
62
11
123
123
65,345
64,302
199
313
917
321
395
546
1,050
650
819
267
1,361
143
312
1,735
712
2,221
3,371
3,498
6,429
4,763
4,075
29,700
1,043
38,542
38,542
13
120
170
124
222
267
353
109
218
188
544
129
228
750
378
1,506
1,243
1,125
3,055
3,748
2,721
21,331
166
125
551
139
84
153
471
376
336
7
65
438
194
160
1,296
1,202
1,184
374
597
3,061
22,420
22,227
68
185
122
240
121
169
77
417
57
118
444
222
758
929
857
1,834
2,009
1,554
11,340
300
299
(^)
(')
(.')
(=)
(=)
(=)
(')
18
119
12
141
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitation of the Data,"
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S
197
Table 9 . —INCOME SUBJECT TO TAX: NUMBER OF RETURNS, NET LONG-TERM CAPITAL GAIN, NET INCOME, COMPONENTS OF INCOME SUBJECT TO TAX, TAX, AND
FOREIGN TAX CREDIT, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX— Continued
PAKT VI.— RESIDENT FOREIGN CORPORATION RETORMS, FORM 1120-F
Number of
returns
Net long-term
capital gain
reduced by
net short-
term capital
loss
dollars)
Net income
(less
deficit)
(Thousand
dollara)
Income sub
ject to tax
Income tax
dollara)
Returns with
regular tax
Type of return and size of income taxed at normal tax and
eurtax rates
Income
taxed at
normal tax
and surtax
rates
(Thousand
dollara)
Long-term
capital gain
taxed at
25 percent
(Thousand
dollars)
Number of
returns
Net long-
term capital
gain reduced
by net short-
term capital
loss
(Thousand
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Total
404
8,083
42,679
26,580
1,551
13,623
144
2,380
232
175
52
17
15
6
4
6
4
4
5
2
4
3
1
8
9
4
9
9
6
57
1
56
172
172
7,151
3,815
25
12
8
2
744
33
21
53
121
1,024
774
243
700
55
3,336
116
3,220
932
932
66,449
46,555
137
145
421
102
145
192
858
194
300
312
113
449
253
171
2,188
3,401
879
6,758
10,788
18,746
19,894
198
19, 696
'23,770
'23,770
26, 580
26,580
85
115
190
102
91
159
221
144
170
238
113
294
253
94
1,012
1,533
877
3,072
6,950
10,867
1,551
1,435
20
12
8
2
34
fl
53
121
(=■)
132
1
243
700
55
116
116
13,623
13, 594
31
36
60
32
27
49
85
61
72
98
42
161
115
43
514
747
434
1,609
3,741
5,631
29
29
144
144
49
16
13
6
3
6
5
2
3
4
2
2
3
7
7
4
5
3
4
2,380
With income taxed at normal tax and surtax rates, total
Under $5,000
2,380
5
$5,000 under $10,000
_
$10,000 under $15,000
_
$15,000 under $20,000
_
$20,000 under $25,000
_
$25, 000 under $30, 000
710
$35,000 under $40,000
-
$4.5,000 under $50,000
_
$50,000 under $60,000
_
$60,000 under $70,000
$70, 000 under $80, 000
-
_
$90,000 under $100,000
_
892
$150,000 under $200,000
773
_
$250,000 under $500,000
_
_
_
_
With no income taxed at normal tax and surtax rates, total
-
-
Taxable
_
-
Returns wi
th regular tajc
— Continued
Returns
with alternative tax
Net income
(Thousand
dalUra)
Income
subject to
tax
(Thouaand
dolLata)
Income tax
(Thoaaand
dollara)
Number of
returns
Net income
(Thouaand
dollara) .
Income subject to tax
lype of return and size of income taxed at normal tax and
Income taxed
at normal
tax and
surtax rates
(Thousand
dollara)
Long-term
capital gain
taxed at 25
percent
dollara)
Income tax
(Thousand
dollara)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
Total
23,416
16,869
. 8,330
32
23,337
9,711
1,551
5,293
23,416
23,416
97
129
241
102
68
192
617
73
212
190
113
146
253
1,775
2,737
879
2,756
2,785
10,051
16,869
16,869
81
108
162
102
68
159
160
73
127
190
113
146
253
893
1,175
877
1,408
2,574
8,200
8^330
8,330
24
31
49
32
20
49
56
27
50
65
48
65
115
425
572
434
705
1,322
4,241
32
31
3
1
2
1
2
2
1
2
1
1
2
4
6
2
1
1
23,337
23,139
40
19
180
77
241
121
38
122
303
171
413
664
4,002
8,003
8,695
198
198
9,711
9,711
4
7
28-
23
61
71
43
48
148
94
119
358
1,664
4,376
2,667
1,551
1,435
20
12
8
2
34
33
21
53
121
(^)
132
1
243
700
55
116
116
5,293
5,264
7
$5, 000 under $10, 000
5
11
-
420.000 under 425.000
7
_
29
34
440 000 under 445 000
22
33
-
$60, 000 under $70, 000
-
470 000 under 480 000
96
-
$90 000 under $100,000
43
89
4l50 000 under 4200 000
175
-
S250. 000 under 4500. 000
904
2,419
41.000 000 under 45 000 000
1,390
-
With no income taxed at normal tax and surtax rates, total
Taxable
29
29
-
_
Taxable
-
Nontaxable
~
NOTE: See text for explanatoiy statements and for "Description of the Sangile and Limitations of the Data.
^Deficit.
^Tax with no income subject to tax shown results from the exclusion from income subject to tax of small amounts of undistributed long-term capital gam of regulated investment
companies and real estate investment trusts.
^Less than $500 per return. "includes one nontaxable consolidated return,
^Includes small amounts of subtractions from policyholders' surplus accounts excluded from income taxed at normal tax and surtax rates by a few life insurance companies.
198
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 10.— NUMBER OF RETURNS, TOTAL ASSETS, RECEIPTS, NET LONG-TERM CAPITAL GAIN, DIVIDENDS RECEIVED, NET INCOME, INCOME SUBJECT TO TAX, INCOME
TAX, FOREIGN TAX CREDIT, AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF INCOME TAX, BY INDUSTRIAL DIVISION
Industrial division and size of
income tax
Number of
returns
Total assets
( Thouamnd
doUara)
Total
compiled
receipts
(Thousand
dollars)
Business
receipts
(Thousand
dollara)
et long-
term capital
gain reduced
by net
short-tenn
apital loss
(Thouaand
dollars)
Dividends
received
from
domestic
corporations
(Thauaand
dollar m)
Net income
or deficit
(Thauaand
doUara)
Income
subject
(Thouaand
dollmta)
(Thottamnd
dollara)
TT"
Foreign
tax credit
dotlmrm)
)istributions
to stock-
holders
other than
in own stock
doiUrt)
ALL INDUSTRIftL DIVISIONS
Total
(1)
(2)
(3)
{'.)
(5)
(6)
(7)
TW
(10)
Returns other than Form 1120-S, total...
With net income, total.
Taxable, total.
Under $5,000
45,000 under $10,000
$10, 000 under tl5, 000
$15, 000 under 1 120, 000
$20, 000 under ( ;25, 000
$25, 000 under $50, 000
$50, 000 under $100, 000
$100, 000 under $250, 000
$250, 000 under $500, 000
$500, 000 under $1, 000, 000
$1,000,000 under $10,000,000.
$10, 000, 000 or more
Without net income, total.
Taxable. . ..
Nontaxable.
AGHIOULTUKF, FOREETm, AND FISHEEIES
Total
Returns other than Form 1120-S, total.
With net income, total.
Taxable, total.
Under $5, 000
$5, 000 under $10, 000
1 110, 000 under $15, 000
: 115, 000 under $20, 000
1 120, 000 under $25, 000
$25, 000 under $50, 000
$50,000 under $100,000
1 1100, 000 under $250, 000
11250,000 under $500,000
!;500,000 under $1,000,000
111, 000,000 under $10,000,000.
illO, 000,000 or more
Without net income, total.
Taxable. ...
Nontaxable.
Returns other than Form 1120-5, total...
With net income, total.
Taxable, total.
Under $5,000
115,000 under $10,000
110, 000 under $15, 000
!;15,000 under 1120,000
120,000 under 1125,000
: 125, 000 under $50, 000
$50,000 under $100,000
iilOO,000 under $250,000
11250,000 under $500,000
i:500,000 under $1,000,000
iil,000,000 under $10,000,000..
; ;10, 000, OOO or more
Without net income, total.
Taxable....
Nontaxable.
1,190,286
1,084,238
647, 772
553,628
382,010
86,338
21,060
11,079
7,376
19,102
11,370
8,100
2,976
1,625
1,318
274
94,144
436,466
245
436,221
106,048
13,981
15,614
8,626
6,954
4,879
1,136
327
120
53
241
118
52
15
Form 1120-S.
1,672
6,988
3,367
13,731
12,454
6,002
4,387
2,551
797
190
169
74
230
123
125
1,615
6,452
1,277
1,289,516,071
1,278,768,302
1,078,879,749
1,001,559,633
68,393,046
46,329,965
19,477,194
14,316,291
13,530,848
37,524,352
42,837,224
51,504,842
44,550,982
56,102,232
234,932,620
371,060,037
77,320,116
199,839,053
1,904,701
197,984,352
10,747,269
4,691,334
4,177,200
2,925,604
2,561,393
726,918
339,953
147,008
56,478
51,777
218,827
159,032
130, 080
32,747
132, 389
516,179
364,211
1,251,596
1,251,596
514,134
17,742,804
12,522,782
10,442,899
489,601
371,195
116,968
115,956
57,739
299,803
529,117
675,785
698,206
1,519,737
3,400,121
2,163,671
2, 079, 883
5,220,022
5,220,022
201,156
873,177,644
847,002,195
729,345,148
691,637,332
79,964,585
51,991,216
13,976,294
12,783,639
10,583,055
34,624,251
33,753,816
44,792,536
33,259,914
35,474,781
149,078,489
186,354,756
37,707,816
117,657,047
531,036
117, 126, Oil
26,175,449
5,339,546
4,792,339
3,528,246
3,188,063
1,118,243
507,320
193,616
75,539
43,360
263,224
149,402
143, 002
77,655
104,883
506,819
340, 133
1,264,593
1,264,593
546,707
11,943,235
9,352,541
8,199,039
514,754
438,831
142,063
140,764
44,968
254,434
419,810
546,637
521,495
1,410,113
J-, 902, 396
1,362,774
1,153,502
2,590,744
2,590,744
314,687
823, 943, 265
798,349,715
683,475,780
654, 840, 132
76,733,010
49,695,580
18,031,461
12,097,161
9,911,794
32,881,994
31,846,377
42,634,248
31,529,403
33,457,702
141,286,063
174,685,339
33,635,648
109,373,935
410,903
109,463,032
25,593,550
5,077,402
4,556,889
3,340,643
3,023,095
1,087,480
487, 122
186,571
71,429
40,299
256,057
141,073
123,644
73,003
91, 560
464,857
317,553
1,216,241
1,216,241
520, 513
11,615,577
11,313,250
8,914,368
7,845,505
491,703
425,928
137,342
134, 080
40, 502
242,745
407, 599
515,701
505,565
1,371,124
1,301,372
1,771,844
1,069,363
2,398,382
2,398,382
302,327
4,457,645
4,308,066
3,939,145
169,851
114,832
65,602
45,583
40,504
146, 276
165,947
231,624
139,423
249,927
767,702
671,417
1,080,457
368,921
2,304
366,617
149,579
75,054
64,347
54,292
47,027
4,393
2,956
1,655
2,034
1,211
6,162
3,736
9,326
1,622
7,083
5,344
7,265
10,055
10,055
10,707
165,946
87,049
58, 590
4,532
2,533
546
821
318
1,791
2,895
5,043
3,366
9,916
24,814
2,015
28,459
78,897
78,897
4,693
3,276,302
3, 272, 513
3,153,363
2,417,689
92,783
53,566
27,860
23,004
20, 199
66,328
84, 524
125,960
31,377
183,950
566,394
1,091,739
735,674
119,150
3,473
115,677
3,789
8,579
7,519
6,083
1,215
711
519
66
69
403
713
862
257
1,087
131
1,436
1,060
1,060
145
94, 367
39, 322
31,611
907
143
430
496
271
493
1,762
3,524
1,695
7,064
38,025
26,801
7,711
5,045
102
45,329,453
51,496,954
48,973,762
1,797,936
1, 946, 578
756,611
527,318
457,716
1,614,219
1,818,093
2,748,175
2,209,471
2,516,325
10,781,382
21,799,433
2, 523, 192
^6, 167, 501
'■35,488
^6,132, 013
564,447
110,151
215,107
192, 636
24,156
25,166
12,642
5,644
3,401
21,674
19,712
23, 203
10, 935
15,521
30, 532
22,471
'116, 64B
^116, 648
11,692
866,055
1,334,108
1,203,485
15,895
17,665
7,770
9,551
4,361
19,803
22,132
45,568
37,755
65,023
248,966
708,991
130,623
'468,053
'468,053
'3,618
47,928,082
47,928,082
1,602,251
1,892,533
747,485
528,400
456,792
1,620,904
1,831,398
2,823,987
2,401,877
2,483,920
10,804,009
20,734,521
9,609
9,609
184,115
184,115
184,115
184,115
20,855
24,243
11,321
5,610
3,366
21,463
19,340
22,375
10,716
14,904
29,917
1,076,086
1,076,086
1,076,086
1,076,086
12,156
17,268
6,649
7,529
4,095
18,638
19,145
41,329
34,810
55,352
195,670
663,445
22,186,771
22,186,771
452,047
558,657
246,984
136,372
172, 361
661,820
793,692
1,249,022
1,032,266
1,129,356
5,089,092
10,615,102
1,286
1,286
70,639
70,639
70,639
70,639
6,068
7,190
3,847
1,953
1,149
8,493
8,437
8,732
5,062
5,797
13,906
533,795
533,795
533,795
3,412
5,181
2,362
2,849
1,648
8,050
8,521
19,496
16,958
25,927
94,986
344,405
1,489,950
1,489,950
1,489,950
1,489,950
279
516
324
235
398
2,072
4,407
9,955
15,013
21,325
213,783
1,221,138
1,404
1,404
1,404
1,404
11
26
26
1,336
299,268
299,268
299,268
299,268
364
161
884
1,926
1,691
36,090
258, 152
(11)
16,913,540
15,646,948
319,234
209, 781
98,495
75,825
95,910
246, 899
315,940
459,386
442,062
705,054
3,664,372
9,013,990
1,266,592
672, 321
7,015
665,306
51, 679
36, 658
35,177
34,458
1,927
1,300
767
741
1,131
2,940
2, 131
2,470
1,185
2,982
16,884
719
1,481
1,481
15,021
397,900
884,609
840,697
824,816
8,061
2,107
2,434
772
618
8,775
30,843
20,945
16,294
73,955
135,989
524,023
15,831
43,912
43,912
13,291
Footnote at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Ifeta.
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
199
ACTIVE CORPORATION RETURNS
Table 10.— NUMBER OF RETURNS, TOTAL ASSETS, RECEIPTS
TAX, FOREIGN TAX CREDIT
NET LONG-TERM CAPITAL GAIN, DIVIDENDS RECEIVED, NET INCOME, INCOME SUBJECT TO TAX, INCOME
AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF INCOME TAX, BY INDUSTRIAL DIVISION— Continued
Industrial division and size of
income tax
Number of
returns
Total assets
(Thotiaand
dollars)
Total
compiled
receipts
(Thouaand
dot lata)
Business
receipts
(Thouaand
doltara)
Net long-
term capital
gain reduced
by net
short- terra
capital loss
(Thouaand
doltara)
Dividends
received
from
domestic
corporations
(Thouaand
doltara)
Net income
or deficit
( Thouaand
dotlara)
Income
subject to
(Thouaand
dollars)
(Thouaand
dollara)
Foreign
tax credit
(Thousand
dollara)
Distributions
to stock-
holders
other than
in own stock
(Thouaand
dollara)
CONSTRUCTION
(1)
(2)
C3)
(•i)
(5)
(6)
(7)
(8)
(9)
(10)
Returns other than Form 1120-S, total.
With net income, total.
Taxable, total-
Under $5, 000
A5,000 under $10, 000
ilO, 000 under *15, 000
il5, 000 under ! ;20, 000
$20, 000 under I ;25, 000
$25, 000 under $50, 000
$50, 000 under $100, 000
$100, 000 under $250, 000
$250, 000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $10,000,000.
$10, 000, 000 or more
Without net income, total.
Taxable
Nontaxable.
Form 1120-S.
MANUFACTURING
Returns other than Form 1120-S, total.
With net income, total.
Taxable, total.
Under $5,000
$5, 000 under $10, 000
SIO, 000 under $15, 000
|15, 000 under I ;20, 000
120, 000 under ! 125, 000
$25, 000 under $50, 000
$50, 000 under $100, 000
1100,000 under $250,000
S250,000 under $500,000
$500,000 under $1,000,000....
$1,000,000 under $10,000,000.
$10, 000, 000 or more
Without net income, total.
Taxable
Nontaxable.
Forai 1120-S.
THANSPOHIAIION, CCMMUTJIOAIION, ELECTRIC
GAS, AMD SANITARY SERVICES
Returns other than Form 1120-S, total..
With net income, total.
Taxable, total.
Under $5, 000
$5, 000 under $10, 000
! 110, 000 under $15, 000
1 115, 000 under $20, 000
! ;20, 000 under S25, 000
;i25,000 under $50,000
$50, 000 under $100, 000
i;lOO,000 under $250,000
!i250,000 under 1500,000
! 1500, 000 under $1,000,000
! 11,000, 000 under $10,000,000.
:ilO, 000,000 or more
Without net income, total.
Taxable. ...
Nontaxable.
40,341
34,350
24, 160
5,916
1,153
685
552
890
473
377
82
42
20
5,991
33,221
33,221
10,229
173,558
157,782
99,719
85,299
43,532
14,495
4,646
2,598
1,922
6,096
4,631
3,821
1,572
838
1,003
145
14,420
58,063
58,063
15,776
49,048
44,939
27,708
23,453
15,982
3,310
846
379
320
967
552
464
226
140
199
68
17,231
17,745,002
16,736,385
12,074,653
11,222,758
3,015,609
1,880,231
538,827
422,593
412,666
807,230
757,692
1,057,566
798, 578
865,657
666, 109
851,895
4,661,732
4,661,732
1,008,617
275,963,520
273,936,794
246,524,370
237, 585, 195
6,462,442
5,639,807
2,144,395
1,671,309
1,325,087
5,369,431
7, 184, 965
11,390,265
10,068,281
13,194,111
69,034,195
104,100,907
8, 939, 175
27,412,424
27,412,424
2,026,726
155,534,789
155,194,042
130,652,420
126,568,534
1,759,957
1,001,301
457,495
232,767
270,469
1,131,994
1, 203, 007
2, 342, 127
2,835,325
4, 589, 175
27, 064, 383
83,680,634
4,083,786 •
24,541,622
24, 541, 622
37,412,748
34, 801, 033
26,053,468
24, 050, 860
7,162,952
4,362,130
1,255,886
1,083,548
923,471
2,021,957
1,607,720
2,206,312
1,151,600
1,065,305
1,209,979
2,002,608
8,747,565
8,747,565
2,611,715
377,580,234
372,289,939
332,387,094
319,970,254
15,280,606
12,448,395
5,027,868
3,409,046
2,906,327
11,778,509
13,759,362
20,233,569
15,581,694
18,086,278
88,743,007
112,715,593
12,416,840
39,902,845
39,902,845
5,290,295
57,385,384
55,340,580
2,177,474
1,199,520
643, 170
292,758
333,158
1,562,753
1,308,535
2,007,904
1,835,733
2,663,753
10,457,381
30,857,941
2,044,804
10,093,904
10, 093, 904
36,742,702
34,161,490
25,561,132
23,596,414
7,074,345
4,311,978
1,241,299
1,072,101
909, 559
1,997,839
1,578,995
2,157,186
1, 108, 040
1,007,093
1, 137, 979
1,964,718
8,600,358
8,600,358
2,581,212
369,911,448
364,680,882
325,391,737
313,267,402
15,134,209
12,301,451
4,977,456
3,370,858
2,870,864
11,640,068
13,576,757
19,966,134
15,351,580
17,779,066
87,090,784
109,208,175
12,124,335
39,289,145
39,289,145
5,230,566
66,322,225
65,691,356
55,962,404
54,025,967
2, 123, 859
1,178,280
631, 847
286, 019
327,945
1,528,105
1,274,200
1,968,300
1,780,721
2,573,258
9,997,253
30,356,180
1,936,437
9,728,952
90, 808
86,428
67,241
60, 501
6,241
4,091
1,682
2,573
2,774
2,193
5,001
6,847
8,357
7,800
12,942
6,740
19,187
19, 187
4,380
1,091,627
1,065,266
975,939
920, 248
11,531
14,264
6,582
7,995
3,565
24,332
25,476
52,520
48,248
74, 374
259,043
392,318
55,691
89, 327
89,327
26,361
221,771
195,606
7,359
3,879
3,232
1,666
1,473
7,234
8,197
7,096
11,299
15,329
78, 012
50,830
26, 165
32,432
18,836
18,703
17,610
17,059
441
427
510
325
323
277
552
796
4,541
5,489
3,378
551
1,093
1,093
133
1,115,887
1,114,922
1,088,951
1,062,782
3,271
3,165
1,432
1,627
2,725
8,814
8,397
20, 169
15,363
21,028
14.4,055
832,736
26, 169
25,971
25,971
965
141, 578
115, 588
109,675
1,762
606
251
212
558
1,697
1,715
3,665
3,014
10, 151
26, 354
59,690
5,913
466,704
902,409
851,381
112,512
133,893
41,501
34, 108
31,043
72,409
72,579
118,471
64, 896
65,967
104,002
51, 028
^435, 705
^435,705
42,455
22,493,578
22,357,34^
225, 000
334,296
163,050
119,530
105,748
503, 390
704,686
1,245,881
1,114,323
1,202,272
5,638,241
12,688,450
303,046
1,990,569
^1,990,569
136,234
7,961,597
7,870,000
70, 163
73,784
29, 854
17,479
18,563
79,705
88,915
151,308
168,416
211,393
1,410,756
5,549,664
91,597
^525,892
^525, 892
797,819
797,819
797,819
797,819
96,276
128, 187
38,694
30,458
30,051
69,297
70,991
113,839
57,816
61,236
100,974
22,851,140
22,851,140
198,433
316,831
156,969
114,095
102,701
488,912
689,591
1,213,039
1,090,157
1,170,837
5,471,910
11,837,665
7,721,516
7,721,516
63,470
70,256
28,844
17,074
17,769
77,339
83,074
145, 534
161,756
198,461
1,381,431
5,476,508
Form 1120-5 4,109 340,747 674,614 630,869 29,788 115 50,981
Footnote at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data. "
328, 508
328,508
27,739
38,695
13,476
11, 536
12,151
30, 596
32,998
55,321
27,375
29,597
49,024
11,403,317
11,403,317
11,403,317
11,403,317
57,735
95,776
55,060
43,539
42,081
215,090
327,666
597,484
545,753
584, 502
2,773,336
6,065,295
3,916,292
3,916,292
3,916,292
3,916,292
18,421
21,219
9,981
6,337
7,185
33,195
37,999
71,301
79, 852
98, 392
696,216
2,836,194
1,449
1,449
2
7
105
987
1,532
1,523
4,243
988,208
988,208
988,208
988,208
39
266
155
68
306
428
2,265
3,163
6,217
8,378
110,951
855,967
8,806
203
74
65
228
913
1,551
1,635
4,126
(11)
76,760
76,641
4,096
5,031
2,497
1,082
2,255
2,791
4,098
8,264
8,044
14, 512
23,970
119
38,782
38,782
24,427
8,409,428
8,302,804
8,144,775
8, 087, 964
26, 275
42,466
12,253
13,962
28,159
52, 538
87,361
173,733
200, 839
282, 070
1,861,801
5,306,507
56,811
158,029
158,029
106,624
3,440,456
3,397,477
3,280,313
3,267,466
16,169
10, 191
2,039
1,990
3,005
11,671
10,615
36, 567
45,101
71,963
676, 814
2,380,236
13,352
116,659
116,659
42,979
200
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table 10.— NUMBER OF RETURNS, TOTAL ASSETS, RECEIPTS, NET LONG-TERM CAPITAL GAIN, DIVIDENDS RECEIVED, NET INCOME, INCCME SUBJECT TO TAX,
TAX, FOREIGN TAX CREDIT, AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF INCOME TAX, BY INDUSTRIAL DIVISION— Continued
Industrial division and size of
income tax
Number of
returns
Total assets
(TtiMiaand
dotlara)
Total
cciiipiled
receipts
(Thousand
doltara)
Business
receipts
(Thovaand
doltarm)
Net long-
term capital
gain reduced
by net
short-term
apital loss
(Thouaand
dotlara)
Dividends
received
from
domestic
corporations
(Thouaand
doltara)
Net inccme
or deficit
(Thousand
dotlara)
Income
subject to
( Thousand
dollars)
(Thtxissnd
dollars)
Foreign
tajc credit
( Thousand
dollars)
Distributions
to stock-
holders
other than
in own stock
(Thousand
dollars)
WHOLESALE ADD RETAIl TRADE
Total
(1)
(2)
(J)
(5)
(6)
(7)
(3)
(■1)
(IC)
Returns otller than Form 1120-S, total.
With net income, total.
Taxable, total.
Under $5, 000
; ,5, 000 under $10, 000
; ,10, 000 under il5, 000
i 115,000 under ; 120, 000
1120,000 under i;25,000
I ;25, 000 under $50, 000
;;50,000 under $100,000
i ;100, 000 under 4250, 000
1 1250, 000 under S500, 000
il500,000 under $1,000,000
111,000,000 under $10,000,000.
1 110, 000, 000 or more
Without net income, total.
Taxable.. ..
Nontaxable.
Form 1120-S.
FINANCE, INSUBAMCE, AMD REAL ESTATE
Total
Returns other than Form 1120-S, total.
With net income, total.
Taxable, total.
Under $5, 000
! 5,000 under $10,000
10, 000 under $15, 000
15,000 under $20,000
$20,000 under 425,000
$25,000 under $50,000
!50, 000 under $100, 000
100, 000 under $250, 000
250, 000 under $500, 000
500,000 under $1,000,000....
1,000,000 under $10,000,000.
10,000,000 or more
Nontaxable.
Without net inc(Mne, total.
Taxable
Nontaxable
Fonn 1120-S.
Returns other than Form H20-S, total.
With net income, total.
Taxable, total
Under $5,000
i 5,000 under $10,000
10, 000 under $15, 000
15, 000 under : 120, 000
20,000 under 1125,000
25,000 under $50,000
$50, 000 under $100, 000
1100,000 under 4250,000
S250,000 under $500,000
$500, 000 under $1, OOO, 000
$1,000,000 under $10,000,000.
$10,000,000 or more
Nontaxable.
Without net income, total.
Taxable
Nontaxable
195,864
168, 500
117,212
28,926
6,410
3,369
2,378
5,279
2,534
1,556
426
215
180
15
125,261
125,261
43,822
323,075
204,098
177,608
U3,076
24,394
5,748
3,056
2,083
4,386
2,345
1,384
508
279
312
37
26,490
123,977
245
123,732
12,135
123, 001
64,403
52,366
40,007
7,276
1,729
702
494
1,013
594
321
100
68
12,037
58,593
14,954
94,590,990
90,233,950
75,399,627
70,362,347
14,853,772
8,506,279
2,964,078
1,966,430
1,621,567
4,866,722
4,557,962
5,384,346
4,241,335
2,942,183
11,020,179
7,932,494
4,537,280
14,834,323
14,834,323
4,357,040
698,712,273
583,316,024
528,868,605
37,495,902
27,433,849
12,438,320
9,937,607
9,490,310
23,653,126
27,535,995
29,699,442
25,294,167
32,102,609
120,329,417
172,907,861
54,947,419
114,896,254
1,904,701
112,991,553
22,829,046
21,727,954
14,895,176
13,387,810
3,535,878
1,649,472
667, 4S3
411,619
301,233
1,177,219
859,454
325,231
532, 343
756,371
2,402,037
269,470
1,507,366
6,832,773
6,832,773
1,101,092
270,846,706
256,390,203
217,400,100
206,201,168
43,873,831
27,398,223
9,795,273
6,456,963
5,225,483
15,491,044
13,084,267
15,494,729
10,943,430
7,500,876
29,673,525
20,753,524
11,193,932
38,990,103
14,456,503
75,070,915
64,790,976
57,363,985
5,164,644
2,842,190
1,131,927
770, 516
724, 502
2,010,135
2,237,413
2,919,487
2,327,803
3,872,192
13,778,482
20,034,689
6,926,991
10,279,939
531,036
9,748,903
24,158,436
18,402,627
16,788,170
4,642,376
2,289,728
785,910
554,457
381,736
1,237,195
1,137,307
1,240,896
820,499
771,331
2,801,400
125,235
1,614,457
5,755,809
1,761,903
266,419,143
252,161,537
213,387,149
202,988,255
43,202,236
27,475,759
9,629,173
6,362,129
5,121,334
15,224,442
12, 850, 590
15,224,512
10,742,674
7,393,120
29,282,063
20,430,173
10,898,894
33,274,388
14,257,606
42,865,544
37,964,798
34,173,511
3,112,360
1,317,153
485,108
283,132
239, 193
335,104
933,976
1,547,989
1,185,401
2,493,323
8,923,667
12,807,055
3,791,237
4,900,746
410,903
4,489,843
349,966
24,563,082
22,848,117
17,411,719
15,887,941
4,478,309
2,194,376
742,665
512,363
362,048
1,157,634
1,078,187
1,180,732
782,419
749, 158
2,588,083
61,912
1,523,773
5,436,398
1,714,965
301,091
230, 163
249,294
223,106
23,616
16,786
7,838
4,804
5,4L3
17,984
12,258
18,842
12,567
10,778
41,563
50,652
26,188
30,869
20,928
2,230,887
2,195,800
2,109,112
1,199,215
94,676
61, SIX
37,586
23, 117
24,283
78,526
95,220
121,595
97,126
121,364
263,921
174,997
909,897
86,688
2,304
84,384
.35,087
212,374
194,743
173,449
153,429
16,600
3,499
5,938
2,573
1,467
8,054
13,164
9,855
6,333
3,278
76,553
605
20, 020
21,294
21,294
17,631
146,127
94,238
10,581
6,624
3,118
1,446
2,269
7,351
3,826
7,490
7,451
11,251
11,378
16,453
51,889
5,162
1,694
1,706,273
1,653,138
1,014,947
71,999
39,422
20,353
18,093
13,2CK
45,233
60,643
85,030
45,950
127,4^6
331,425
156,059
638,191
53,135
5,473
49,662
36,806
36,651
34,969
31,155
2,475
2,466
1,247
739
780
2,010
1,916
4,424
3,106
394
11,593
3,814
1,682
1,682
155
4,563,809
4,352,148
5,547,318
5,339,446
551,268
626,748
217,864
148,392
130,681
421,944
377,392
490,737
303,690
307,005
935,053
778,672
207,872
'l, 195, 170
^1, 195, 170
211,661
8,982,109
1,900,564
9,807,710
8,159,373
637, 514
573,211
221,382
156,907
133,904
413,856
438,504
559,955
435,111
555,299
2,015,689
2, 018, 541
1,647,837
^907, 146
'35,438
1371,658
81,545
889,926
856,374
1,374,672
1,307,010
158,777
159,945
62,049
35,663
30,015
81,433
94, 173
113,052
74, 345
94,345
343,093
55,115
67,662
'518,298
'518,298
33, 552
5,173,764
5,173,764
5,173,764
5,173,764
500,627
614,542
214,245
146, 174
127,705
413,436
365,963
475,115
295,024
293,050
967, 191
760,692
8,874,657
8,874,657
8,865,043
3,865,043
563,849
564,255
232,068
176, 180
144,299
453,277
491,740
704,437
679, 937
596, 525
2,317,385
1,941,096
9,609
9,609
1,254,140
1,254,140
144,621
155,087
58,118
31,236
26,306
73, 537
91,554
108,319
71,661
93, 555
339, 531
55,115
2,271,775
2,271,775
2,271,775
2,271,775
144,391
185,793
74,950
56,792
51,896
181,699
173,653
233,570
147,756
148,359
491, 135
331,781
3,137,613
3,137,613
3,136,332
3,136,332
152,212
157, 393
67,088
51,508
45,395
150,771
163, 308
211,158
174,616
189,395
814, 552
958,936
1,286
1,286
524,802
524,802
41,484
46,849
20,072
11,841
10,356
33, 921
41,110
51,960
34,894
47,387
155,937
28,491
74,723
74,723
120
137
83
30
219
124
1,260
2,509
1,943
3,370
25,722
39,206
69,662
69,662
69,662
69,662
57
63
69
70
59
331
346
1,430
2,101
3,301
22,889
38,946
39,430
39,430
57
40
17
51
111
713
205
738
350
1,485
10,922
24,741
(11)
1,239,465
1,102,555
1,055,395
1,043,118
83,697
43,618
18,769
13,671
11,504
44,127
53,513
53,025
55, 149
59,375
261,025
345,645
12,277
47, 160
136,910
3,617,719
3,554,340
3,310,776
2,145,377
169, 102
92,773
50,002
40,230
45,305
111,783
116,612
143,401
105,645
185,276
622,719
457,529
1,165,399
244,064
7,015
237, 049
233,045
183,412
168, 533
166, 549
9,458
12,185
9,684
3,377
3,932
12,274
10,767
15,981
8,805
14,916
65, 170
2,034
14,829
14,829
49,633
Footnote 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 1961- JUNE 1962
201
ACTIVE CORPORATION RETURNS
Table 10.
-NUMBER OF RETURNS, TOTAL ASSETS, RECEIPTS, NET LONG-TERM CAPITAL GAIN, DIVIDENDS RECEIVED, NET INCOME, INCOME SUBJECT TO TAX, INCOME
TAX, FOREIGN TAX CREDIT, AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF INCOME TAX, BY INDUSTRIAL DIVISION— Continued
Industrial division and size of
income tajt
Number of
returns
Total assets
(Thousand
dollars)
Total
compiled
receipts
f Thousand
dollars)
Business
receipts
(Thottsand
dollars)
Net long-
term capital
gain reduced
by net
short-term
capital loss
(Thousand
dollars)
Dividends
received
from
domestic
corporations
(Thouaar\d
dollars)
Net income
or deficit
f Thousand
dollars)
Income
subject to
tax
^TTiousand
dollars)
(Thousand
dollars)
Foreign
tax credit
CTTiouaand
dollara)
Distributions
to stock-
holders
other than
in own stock
(ThauBOnd
dollars)
NATURE OF BUSINESS NOT ALLOCABLE
Total ,
Returns other than Form 1120-S, total. . .
With net income, total.
Taxable, total.
Under $5, 000
t5,000 under $10,000
i ;10, 000 under il5, 000
;il5,000 under S20,000
I ;20, 000 under 125, 000
$25, 000 under $50, 000
t50, OOO under $100, 000
i 1100, 000 under 4250,000
1 1250, 000 under S500, 000
!,500,000 under $1,000,000
M, 000, OOO under $10,000,000.,
: 110, 000, 000 or more
Nontaxable.
Without net income, total.
Taxable
Nontaxable
Form 1120-S.
(1)
8,065
1,011
711
611
6,675
6,675
379
(2)
(3)
(•4)
(5)
(6)
(7)
(8)
(9)
(10)
69, 093
59,992
47,967
7,873
2,620
1,532
9,101
238,302
238, 302
22, 201
44,712
35, 213
29,705
4,879
581
48
9,499
31, 545
31,545
5,887
41,325
32, 042
28,509
3,533
9,283
29, 325
29, 325
5,526
996
966
403
20
543
122
122
139
139
137
2
I3, 955
13,900
6,120
5,064
2,651
1,870
499
1,056
'10,020
'10,020
I55
4,454
4,454
4,454
1,964
1,869
577
44
1,311
1,311
1,311
1,311
585
561
148
17
(n)
8,119
7,964
559
559
44.9
110
7,405
155
'Deficit.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
202
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
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[-- m in •£) >o vD
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O^i-imCTvCyeO CO^J'CT'C^f
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CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
ACTIVE COFUPORATION RETURNS OTHER THAN FORM U20-S WITH PAYMENTS ON DECLARATIONS OF ESTIMATED TAX
Table 12 . —NUMBER OF RETURNS, NET INCOME, INCOME SUBJECT TO TAX, INCOME TAX, FOREIGN TAX CREDIT, PAYMENTS ON DECLARATIONS OF ESTIMATED TAX,
PAYMENTS WITH REQUESTS FOR EXTENSION OF TIME IN WHICH TO FILE RETURNS, BY MONTH IN WHICH ACCOUNTING PERIOD ENDED
203
Accounting period ended
Returns with net income
Number
of
returns
f Thousand
dollara)
Income subject to tax
(Thotjsand
dollars)
Net long-
term capital
gain taxed
at 25
percent
(Thoaund
dollars)
(Thotiaartd
dollars)
(Thousand
dollars)
Foreign
tax
credit
(Thousand
dollars)
Payments
on decla-
rations of
estimated
tax
(Thousand
dollars)
Payments
witii re-
quests for
extension
of time
in which
to file
(Thousand
dollars)
Returns without net income
Number
of
returns
(Thousand
dollars)
Payments
on decla-
rations of
estimated
tax
(Thousar>d
dollars)
Pa^/ments
with re-
quests for
extension
of time
in which
to file
(Thousand
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Total
Annual accounting periods, total...
July 1961
August 1961
September 1961
October 1961
November 1961
December 1961
January 1962
February 1962
March 1962
April 1962
May 1962
June 1962
Part year accounting periods, total
July 1961
August 1961
September 1961
October 1961
November 1961
December 1961
January 1962
February 1962
March 1962
April 1962
tfay 1962
June 1962
18,131,759
6,426,385
14,406
326
386
695
461
434
8,872
461
337
611
427
377
1,019
37,444,716
425, 355
413, 530
853, 947
632, 296
526, 734
31,190,084
679, 194
402,097
560,768
387,815
305, 575
1,067,321
240,411
3,825
9,4S9
86,072
28,139
46,012
42, 233
2,943
1,672
4,248
5,618
3,531
6,629
36,920,490
417, 577
406, 859
838, 000
612, 712
514, 396
30,794,445
662, 076
398, 029
553, 889
382, 201
294, 948
1,045,358
238,917
3,727
9,473
85, 520
28,064
45, 777
41,798
2,822
1,672
4,235
5,777
3,441
6,611
1,730,390
33,412
14,893
43, 101
14,277
20, 745
1,460,704
29,120
15, 060
18, 685
30, 374
11, 938
38,081
12,408
356
222
7,125
79
648
3,244
74
3
41
606
35,190,100
384, 165
391, 966
794, 899
598, 435
493, 651
29,333,741
632,956
382,969
535, 204
351, 827
283, 010
1, 007, 277
226, 509
3,371
9,251
78, 395
27, 985
45,129
38, 554
2,748
1,669
4,194
5,171
3,440
6,602
18,011,729 p., 271, 945
206,
206,
420,
312,
259,
14,924,
334,
201,
280,
188,
148,
528,
120, 030
1,827
4,812
42,433
14,462
23, 967
20,530
1,385
848
1,996
2,759
1,760
3,251
6,133
4,986
5,820
20,840
11,490
1,190,771
3,528
2,089
4,659
5,574
1,699
14, 356
2,047
40
111
1,368
521
6,382,234
78, 815
80, 818
152, 593
105, 247
89,269
5,276,084
108, 831
82,635
98, 235
70,444
54, 031
185, 232
44,151
152
1,189
17, 339
4,638
10,434
6,270
4.40
188
830
1,026
450
1,195
6, 125, 810
56, 800
41, 838
85, 582
70, 861
53, 067
5, 330, 137
110, 015
49, 321
30, 958
41, 694
45,955
159, 582
31, 247
1,627
10,939
759
9,335
5,483
796
63
495
531
644
525
<?'
(1)
(M
(M
193
(M
(M
(1)
(M
(1)
(M
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(M
84,668
(."■)
(M
(M
(M
(^)
(M
11, 876
(')
(M
(M
(')
(^)
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(M
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100
(^)
132
6
(^
(13)
(1)
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(')
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(M
7
(M
(M
(^)
(')
(1)
(^)
■^Estimate is not shown separately because of high saii5)ling variability. However, the data are included in the appropriate totals.
^Less than $500.
NOTE: See text Cor explanatory statements and for "Description of the Sample and Limitations of the Data."
740-311 O - 64 - 14
204
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206
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
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CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE CORPC«ATION RETURNS
Table 14.— NUMBER OF RETURNS, NET INCOME, AND INCOME TAX, BY DISTRICT IN WHICH RETURNS WERE FILED
207
Internal revenue region and district
Total active corporation returns
With and without
net income
Nximber of
returns
Net income
(less
deficit)
(Thousand
dol tars)
With net income
Number of
returns
(Thousand
dollars)
Returns other than Form 1120-S
Number of
returns
(Thousand
dollars)
(Thousand
dollars)
Returns, Form 1120-S
With and without
net income
Number of
returns
Net income
(less
deficit)
(Thousand
dollars)
With net income
Number of
rettims
(Thousand
dollars)
All regions, total.,
Atlanta Region, total.
Atlanta
Birmingham ,
Columbia.
Greensboro. . ,
Jackson
Jacksonville,
Nashville.,,.
Boston Region, total.
Augiista
Boston
Burlington
Hartford,...
Portsmouth, .
Providence, ,
Chicago Region,
Chicago
Detroit
Milwaukee. ,..
Springfield..
Cincinnati Region, total.
Cincinnati
Cleveland
Indianapolis
Louisville..,
Parkers burg.,
Richmond... .
Dallas Region, total..
Albuquerque .
Austin
Dallas
Little Rock...
New Orleans...
Oklahoma City.
New York City Region, total.
Albany. . . .
Brooklyn. . ,
Buffalo...
Manhattan.
Syracuse..,
Ctnaha Region, total.
Aberdeen. ...
Cheyenne . . . . .
Denver ,
Des Moines. . ,
Fargo ,
Kansas City, ,
Omaha ,
St, Louis. . . ,
St. Paul
Wichita
Philadelphia Region, total.
Baltimore^
Camden
Newark
Philadelphia
Pittsburgh
Scranton
Wilmington
San Francisco Region, total.
Anchorage
Boise
Helena
Honolulu
Los Angeles.. . .
Phoenix
Portland
Reno
Salt Lake City.
San Francisco. .
Seattle
Office of International Operations^
(1)
(2)
(3)
M
(5)
(6)
(7)
(8)
(9)
(10)
45,865,428
713,426
51,473,638
22, 178, 037
106,138
568,647
127,669
2,508,125
76, 036
3,081,390
67, 908
1,278,949
12,805
63,207
18,451
10,714
8,930
20,991
6,706
48,028
13,849
499,639
286, 549
160, 523
824,268
66,817
368,060
302,269
12,226
6,448
5,426
13,845
4,400
24,659
9,032
59, 502
570,601
339, 054
190,689
896,796
90, 058
625,008
369, 184
3,018,736
11, 124
5,669
4,899
12,431
3,707
21, 827
8,251
557,056
330, 371
185,436
878,115
79,698
593,455
356,327
2,975,704
235,979
147, 565
80,091
410,889
28,557
227,966
147,902
1,084,719
1,729
1,145
815
1,853
886
5,150
1,227
10, 187
4,943
4,286
14, 801
9,376
8,416
11, 198
22,907
6,201
51,313
2,582
23,802
5,056
9,395
123,895
79,860
1,628,457
26, 189
660,727
68,608
136,899
7,974,002
3,821
31,053
1,592
14,254
3,101
5,681
75,338
104,475
l,a39,404
35,918
783, 175
88, 109
167,655
8,694,744
3,484
29, 554
1,448
12,866
2,821
5,411
67, 891
102,474
1,818,053
34,621
769, 022
85,579
165,955
8,571,021
42,497
606,944
13,823
323, 127
33,205
65,123
4,010,964
485
2,753
238
2,163
393
419
11,984
1,367
10, 149
^139
8,798
2,271
461
77,420
52, 529
35, 589
25,031
10,746
119,428
2,995,392
3,804,347
726,040
448, 223
4,350,405
32,409
20,734
15,409
6,786
72,937
3, 319, 349
4,043,769
844,675
486,951
5,036,390
23, 967
18, 954
14,026
5,944
66, 159
3,251,654
4,018,198
826,691
474,473
4,937,180
1,457,269
1,963,634
374,309
215,252
2,235,345
5,457
3,157
2,100
1,270
10,891
51,549
5,731
12,772
7,368
63,512
20, 574
36, 760
24, 000
10, 976
8,261
18, 857
1,085,954
1,653,976
717, 335
323, 999
93,612
475,529
12,709
22,123
14,697
6,758
4,983
11,667
1,180,211
1,936,131
835,251
364,816
129,033
540,848
11,780
20,213
13,238
5,950
4,492
10,486
1,166,499
1,953,830
814,466
353,386
123,726
525,273
2,656,310
542,633
892, 438
361,789
160,491
44,915
233,579
1,053,795
1,477
3,253
2,203
1,269
786
1,903
7,546
10, 380
24,492
14,825
6,670
2,886
9,259
3,963
24, 177
23, 103
6,460
15,786
10,933
231, 571
31,809
925,482
597,439
89,706
238,927
352, 138
13,631,453
2,213
14, 540
13,857
4,167
9,307
6,821
137, 558
60,337
1,085,993
770,701
113,205
313,344
421,754
14,899,745
1,907
13,470
12,760
3,499
3,363
5,963
123,448
52,608
1,065,667
726,357
101, 335
301, 550
408,793
14,769,652
17,810
408,610
298, 036
38,079
124,837
171,373
6,581,257
481
1,679
1,780
941
1,382
1,233
21,464
5,366
3,015
38,296
9,974
8,639
6,449
33,548
11,682
68, 894
17, 196
124,353
9,446
100, 573
557,900
515,269
613,, 912
11,739,274
205, 098
2,960,774
6,947
39, 262
10,064
75,652
5,633
64,483
592, 510
715,912
694,679
12,649,116
247, 528
3,431,998
6,374
34,089
9,357
68,391
5,237
57,113
587,933
674,250
688,210
12,575,070
244, 189
3,334,436
287,611
269,906
317,422
5,598,602
107,716
1,368,604
873
7,650
1,221
11,115
605
10,840
2,756
25,548
3,819
49, 565
1,360
63,765
2,941
2,425
12,897
12,550
2,995
10,645
3,029
18,443
20,042
9,606
150, 903
36,972
11,317
281,481
296, 042
23,933
369, 147
210, 160
635,072
319, 540
277, 110
5, 590, 806
1,874
1,410
7,636
8,469
2,020
6,816
5,757
11,863
12, 550
6,083
36,708
47,061
25,113
342,064
345,236
32,410
463,732
238,768
716, 548
909, 232
306, 734
6,430,697
1,548
1,157
6,663
7,233
1,739
6,088
4,949
10, 809
11,568
5,359
79,429
41,480
21,362
323, 427
330,601
23, 993
461,007
226,601
704,453
399, 104
297, 398
6,348,674
16,233
7,747
132,714
143,636
10,203
181,642
94,582
312,545
340, 919
128, 333
2,630,063
456
350
1,547
1,783
432
1,033
1,113
1,447
1,470
1,199
11,368
627
3,059
14, 103
11,709
2,197
5,572
9,412
8,433
6,547
7,051
48,125
27,038
13, 921
52, 545
31,251
15,124
5,706
5,323
151,004
594, 958
135,953
1,100,476
1,058,863
901, 595
438,467
1,310,494
16, 552
7,436
31,003
17,737
7,478
3,112
3,340
89,605
754,105
238,295
1,318,411
1,282,502
1,024,672
465, 514
1,347,193
4,913,746
15,401
6,734
27,804
16, 578
6,863
2,865
3,179
81,744
739, 187
231,026
1,233,268
1,268,094
1,019,199
462,654
1,345,246
4,794,695
300, 660
102,402
541, 804
562, 827
467, 910
195,652
458,808
1,895,658
1,857
1,126
4,629
1,997
1,094
384
281
12,784
9,352
4,946
27,078
9,231
1,078
1,961
^5,521
64,424
1,221
3,348
4,531
4,151
63, 152
7,963
10,425
2,599
5,716
30, 502
17, 396
683
11,123
45, 525
45,723
136,254
,512,063
66, 672
144, 922
59,549
93,732
.,466,618
360, 527
70, 914
746
2,119
2,685
2,265
37,303
4,166
5,951
1,565
3,325
19,185-
10,295
354
15,364
64,501
65,034
159,924
1,944,439
121,918
199,200
74, 808
125,135
1, 692, 752
449, 571
105, 503
635
1,731
2,077
2,123
35, 179
3,701
5,326
1,336
2,829
17, 804
8,903
354
15,117
60,826
59,042
158,651
1,911,466
115,757
193, 160
71,269
116,201
1,663,323
429, 883
105, 506
5,339
22, 596
24, 177
55, 707
773,723
45,000
77,644
28, 501
45, 675
644, 563
167,733
33, 133
95
553
853
239
3,580
931
1,022
302
712
2,202
2,245
1,130
2,456
3,756
524
12, 374
1,422
1,001
2,034
7,705
21,734
9,738
67,829
,123
1,102
779
527
1,414
693
2,332
731
3,918
337
1,499
144
1,388
280
270
7,447
3,442
1,730
1,333
342
6,778
929
1,910
1,459
808
491
1,181
306
1,070
1,097
663
939
353
14,110
573
5,173
707
7,261
396
7,370
326
253
973
1,236
231
728
808
1,054
932
729
7,279
1,151
702
3,199
1,209
610
247
161
7,861
61
333
603
142
2,124
465
625
229
496
1,381
1,392
(11)
100,932
13, 545
8,683
5,253
13,681
10, 360
31,553
12,857
43,032
2,001
21,351
1,297
14, 153
2,530
1,700
123,723
67,695
25,571
17,934
12,473
99,210
13,712
32,351
20,735
11,430
5,357
15,575
8,279
20,331
44,344
11,370
12,294
12,961
130,093
4,577
41,662
6,469
74,046
3,339
97, 562
5,581
3,751
13,637
14,635
3,412
7,775
12,167
12,090
10,128
9,336
82,023
14, 918
7,269
35, 143
14,408
5,473
2,860
1,952
119,051
1,247
3,675
5,992
1,273
33,023
6,161
6,040
3,539
8,984
29,429
19, 638
^Deficit
^Includes the District of Columbia.
^This office receives returns of domestic corporations with foreign addresses and returns of resident foreign corporations.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." Weighting factors used for statistics classified by internal
revenue regions and districts are described on p. 12. Totals based on these weighting factors differ slightly from those based on national weighting factors.
208
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE CORPORATION RETURNS
Table 15.— NUMBER OF RETURNS, BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS
Size of total assets
All regions
Atlanta Region, by district
Birmingham
Jacksonville
Returns with and without net income, total.
Zero assets
;,1 under $25,000
,25,000 under *50,000
i ,50, 000 under $100, 000. .
1,100,000 under $250,000.
;250, 000 under $500, 000
;500, 000 under $1, 000, 000
11,000,000 under $2,500,000..
12,500,000 under $5,000,000..
15, 000, OOO under $10, 000, 000. ,
; 110,000, 000 under $25,000,000....
; 125,000,000 under $50,000,000....
150, 000, 000 under $100, 000, 000. .
,100,000,000 under $250,000,000.
: ,250,000,000 or more
Returns with net income, total.
Zero assets
1,1 under $25,000
,25,000 under $50,000
: ,50, 000 under $100,000..
1100,000 under $250,000.
: ,250,000 under $500,000
1500,000 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.,
: 110,000,000 under $25,000,000....
; ,25,000,000 under 150,000,000
150,000,000 under $100,000,000...
1,100,000,000 under $250,000,000..
1250, 000, 000 or more
(1)
(2)
(3)
U)
(5)
(6)
(7)
(8)
(9)
1, 188, 507
42, 947
285, 635
177, 237
205,636
239,027
111,233
57, 949
34,970
14,292
8,563
6,105
2,231
1,204
828
600
713,426
12,495
119, 640
100, 088
131,004
171, 543
82,725
43, 554
25,460
11,072
6,584
4,511
1,609
901
697
543
127, 669
3,734
29,500
18,015
24, 269
27,138
12,109
5,936
3,573
1,517
927
583
193
86
55
34
76, 036
1,037
12, 255
9,881
15, 550
19,091
8,752
4,275
2,643
1,154
690
445
130
57
18,451
384
3,596
2,719
3,474
4,257
1,869
938
628
287
160
92
IB
17
6
6
12,226
126
1,759
1,630
2,404
3,212
756
492
234
118
71
12
14
10, 714
147
2,382
1,481
1,948
2,521
1,073
447
370
170
90
41
23
9
6,448
(')
927
866
1,286
1,798
715
282
258
139
75
27
20
5
8,930
301
2,064
1,287
1,601
1,960
715
483
242
141
63
48
16
4
3
2
5,426
92
796
673
1,116
1,419
547
385
192
106
6,706
427
135
4,378
1
083
2,878
881
3,927
1
515
4,838
1
716
2,221
601
1,100
330
616
195
268
117
182
74
92
44
38
8
10
4
6
2
10
-
13,845
4
400
132
(M
1,985
395
1,808
412
2,559
1
222
3,707
1
257
1,854
482
856
255
509
136
206
88
122
60
60
36
23
6
48,028
1,913
13, 200
7,076
9,456
8,857
3,878
1,830
972
330
206
184
67
33
20
24, 659
503
5,093
3,537
5,290
5,370
2,494
1,186
612
213
140
143
42
20
12
13,849
427
2,797
1,693
2,348
2,989
1,752
808
549
204
152
82
23
9
10
6
99
1,300
955
1,673
2,328
1,272
555
444
168
131
72
16
Size of total assets
Boston Region, by district
Augus1;a
Burlington
Chicago Region, by district
Chicago
Spring-
field
Zero assets
$1 under $25,000
$25,000 under $50,000...
S50,000 under $100,000..
J100,000 under $250,000.
; 1250, 000 under $500, 000
: ,500, 000 under ?1, 000, 000
,1, 000, 000 under $2, 500, 000. .
12,500,000 under 15,000,000..
15,000,000 under $10^000,000.
,10,000,000 under $25,000,000
,25,000,000 under $50,000,000
1150,000,000 under $100,000,000..
11100,000,000 under $250,000,000.
! 1250, 000, 000 or more
Returns with net income, total.
Zero assets
1 11 under $25, 000
1,25,000 under $50,000...
1150,000 under $100,000..
11100,000 under $250,000.
1 1250, 000 under $500, 000
,500,000 under $1,000,000....
,1,000,000 under $2,500,000..
,2,500,000 under $5,000,000..
1,5,000,000 under $10,000,000.
,10,000,000 under $25,000,000...
125,000,000 under 150,000,000...
150, 000, 000 under JlOO, OOO, 000. .
1100,000,000 under $250,000,000.
1250, OOO, 000 or more
(10)
(11)
(12)-
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Returns with and without net income, total 98,349
2,738
27,787
16,864
17,016
18,387
7,401
3,879
1,997
789
541
482
233
122
69
44
59, 502
741
11, 988
9,964
U,339
13,430
5,705
3,033
1,553
582
408
362
187
104
55
41
6,201
226
1,343
1,152
1,159
1,286
509
245
132
57
3,821
(M
613
577
847
970
361
189
97
45
28
51,313
1,355
15,337
8,586
9,106
8,689
3,819
2,079
1,087
419
292
274
131
75
42
22
31,053
405
5,446
5,209
6,127
6,476
2,997
1,592
855
302
218
198
104
63
40
20
2,582
114
563
408
490
640
(1)
(1)
237
193
377
431
23, 802
616
6,736
3,845
4,019
4,899
1,826
931
438
165
112
100
57
22
18
18
14, 254
179
3,009
2,243
2,539
3,473
1,410
711
316
122
82
72
44
20
17
5,056
164
1,155
940
929
1,022
401
186
109
58
42
30
10
6
3
3,101
(1)
531
472
582
726
309
154
87
42
35
23
8
5
3
9,395
263
2,652
1,933
1,313
1,851
572
364
189
54
34
5,581
(')
1,152
1,270
767
1,354
505
303
160
48
25
25
15
8
2
3
123,895
3,718
27,910
17, 742
20,941
25,435
12, 371
6,915
4,243
1,882
1,202
825
355
172
105
77
75, 338
1,344
11, 237
9,584
12, 758
18,777
9,277
5,487
3,297
1,492
938
600
251
135
94
67
52,529
1,559
12, 428
7,638
8,210
9,937
5,522
3,207
1,940
813
490
401
193
93
32,409
518
4,835
4,326
5,135
7,623
4,292
2,570
1,478
590
360
292
132
73
48
35,589
1,227
7,959
5,034
6,304
7,453
3,592
1,896
1,083
429
263
176
75
35
34
19
20,734
382
3,013
2,679
3,837
5,159
2,549
1,448
829
360
223
130
52
26
30
17
25,031
622
5,488
3,775
4,732
5,240
2,231
1,264
761
382
275
157
52
34
9
15,409
258
2,442
1,951
2,751
3,964
1,688
989
613
330
218
110
(21)
10,746
310
2,025
1,295
1,595
2,805
1,026
549
459
258
173
91
35
10
6,786
86
947
618
1,035
2,031
748
480
377
212
137
68
23
9
9
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 1961-JUNE 1962
ACTIVE CORPORATION RETURNS
Table 15 . —NUMBER OF RETURNS, BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS— Continued
209
Size of total assets
Cincinnati Region, by district
Indian-
apolis
Parkersburg
Dallas Region, by district
Albuquerque
Returns with and without net ijicome, total.
Zero assets
4l under $25,000
125,000 under t50,000
S50,000 under $100,000..
$100,000 under $250,000.,
; i250, 000 under S500, 000
11500,000 under $1,000,000
111, 000, 000 under S2, 500,000. .
112,500,000 under $5,000,000..
$5,000,000 under $10,000,000.
110,000,000 under 825,000,000...
125,000,000 under $50,000,000...
$50,000,000 under $100,000,000..
1100,000,000 under $250,000,000.
$250, 000, OOO or more
Returns with net income, total.
Zero assets
$1 under $25,000
: 125,000 under $50,000...
i;50,000 under $100,000..
$100,000 under $250,000.
: ,250, 000 under $500, 000
i;500,000 under $1,000,000....
! 11,000,000 under $2,500,000..
!;2,5O0,0OO under $5,000,000..
$5,000,000 under $10,000,000.
$10,000,000 under $25,000,000...
i 125, 000, 000 under $50,000,000...
:, 50, 000, 000 under $100,000,000..
11100,000,000 under $250,000,000.
:i25O,0O0,000 or more
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
119,428
3,487
24, 970
18, 082
21,406
25, 349
11,664
6,522
3,785
1,695
1,135
804
269
120
81
59
72,937
1,127
9,618
10, 359
13,643
18, 287
8,785
4,936
2,951
1,336
894
598
190
90
69
54
20, 574
723
3,513
3,259
3,730
4,489
2,218
1,057
724
346
222
180
57
22
12,709
315
1,384
1,858
2,470
3,171
1,640
752
519
247
143
126
31
20
16
17
36,760
895
8,730
5,818
6,428
7,348
3,631
1,718
1,075
406
281
233
96
43
34
24
22, 123
227
3,317
3,573
4,047
5,324
2,686
1,244
830
326
227
179
71
26
26
20
24,000
10, 976
543
356
4,919
2,339
3,624
1,547
3,984
1,847
5,369
2,446
2,239
1,031
1,560
590
849
354
378
208
247
154
179
69
59
17
31
6
12
8
7
4
4,697
6,758
121
113
1,894
907
1,833
867
2,533
1,230
3,930
1,752
1,818
754
1,190
471
663
299
307
165
193
123
129
52
44
10
25
4
10
7
8,261
241
1,527
1,426
1,618
1,734
757
479
214
120
83
4,983
85
706
798
916
1,165
510
399
176
102
76
38
7
4
1
18, 857
729
3,942
2,408
3,799
3,963
1,788
1,118
569
237
148
94
32
14
11,667
266
1,410
1,430
2,447
2,945
1,377
880
464
189
132
74
27
11
84,427
3,119
17,736
10, 567
14,736
18, 837
8,668
4,473
3,045
1,431
900
573
169
83
51
39
50, 905
909
7,346
5,860
9,440
13,096
6,317
3,164
2,265
1,114
709
423
119
64
3,963
24,177
166
906
573
5,363
400
3,074
826
3,840
990
5,560
555
2,324
205
1,287
121
885
54
419
37
248
27
165
4
54
3
25
2
13
-
14
213
14, 540
70
263
134
2,266
175
1,808
492
2,469
631
3,766
394
1,723
143
860
76
656
42
314
27
204
22
124
3
43
2
21
2
10
-
13
Size of total assets
Dallas Region, by district — Continued
New York City Region, by district
Little
Rock
Oklahoma
City
Albany
Syracuse
Returns with and' without net income, total.
Zero assets
i;i under $25,000
1 125, 000 under $50, 000
i ;50, 000 under $100, 000
1 1100, 000 under $250, 000
$250, 000 under $500, 000
: 1500, 000 under $1,000,000
111,000,000 under $2,500,000..
112,500,000 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...
! 150,000, 000 under $100,000,000..
(100,000,000 under $250,000,000.
$250,000,000 or more
Returns with net income, total.
Zero assets
$1 under $25, 000
1125,000 under $50,000
1 150, 000 under $100, 000. .
$100,000 under $250,000.
; 1250, 000 under $500, 000
; 1500, 000 under $1,000,000....
ill, 000, 000 under $2,500,000..
112,500,000 under $5,000,000..
i 15, 000, 000 under $10,000,000.
$10,000,000 under $25,000,000...
; 125, 000, 000 under $50,000,000...
1150,000,000 under $100,000,000..
11100,000,000 under $250,000,000.
: ;250, 000, 000 or more
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
23, 103
736
4,864
2,901
3,721
5,197
2.488
1,320
884
408
291
183
52
30
17
11
13, 857
186
1,915
1,534
2,499
3,521
1,748
1,039
650
322
232
131
36
20
15
9
6,460
302
1,138
744
1,226
1,549
687
312
246
124
83
4,167
15,786
559
3,700
1,980
3,042
3,364
1,530
697
456
202
123
77
31
12
9,307
91
214
490
1
498
419
1
041
815
1
921
1,172
2
480
551
1
062
216
420
197
343
108
146
67
87
27
56
6
16
6
11
2
8
10,938
450
2,098
1,468
2,081
2,177
1,084
652
453
224
118
89
19
7
9
6,821
85
1,043
883
1,244
1,526
839
486
343
182
92
63
15
4
7
9
231, 571
9,876
71,345
38,935
38,077
37,985
16,994
8,725
5,202
1,842
955
757
318
204
206
150
137, 558
2,482
31, 593
23, 710
25, 383
27,847
12,813
6,670
3,720
1,361
707
565
247
144
174
142
11, 682
289
2,973
2,404
2,147
2,138
893
381
218
91
54
53
16
16
6
3
6,947
(M
1,434
1,370
1,373
1,379
682
326
158
74
40
68,894
2,877
24,464
12,951
10, 687
9,816
4,373
1,960
1,154
302
122
77
39
31
27
14
39,262
720
10,720
7,946
7,149
6,883
3,223
1,478
743
187
17, 196
631
4,040
2,726
3,476
3,226
1,661
699
393
148
76
66
24
12
12
6
10,064
216
1,622
1,519
2,230
2,233
1,158
535
282
114
56
51
22
9
11
6
124, 353
5,646
37,919
19,584
19,901
20, 577
9,206
5,350
3,201
1,189
632
518
218
138
149
125
75, 652
1,399
17, 050
12, 207
13,455
15, 739
7,106
4,077
2,355
890
466
388
169
106
128
117
9,446
433
1,949
1,270
1,866
2,228
861
335
236
112
71
43
21
7
12
2
5,633
110
767
668
1,176
1,613
644
254
182
96
57
35
15
4
10
2
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data. "
210
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE CORPORATION RETURNS
Table 15.— NUMBER OF RETURNS, BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS— Continued
Size of total assets
Omaha Region, by district
Des
Moines
Fargo
Kansas
City
Returns with and without net income, total.
Zero assets
Ill under $25,000
1.25,000 under i50,000
i 150, 000 under $100,000..
1,100,000 under $250,000.,
1 1250, 000 under $500, 000
! 1500, 000 under $1,000,000
: 11, 000, 000 under $2,500,000..
! 12, 500,000 under $5,000,000..
115,000,000 under $10,000,000.
1110,000,000 under $25,000,000
( ,25, 000, 000 under $50, 000, 000
i ,50, 000, 000 under $100, 000, 000. .
11100,000,000 under $250,000,000.,
1 1250, 000, 000 or more
Returns with net income, total.
Zero assets
$1 under $25, 000
$25,000 under $50,000
i50,000 under $100,000..
$100,000 under $250,000.,
1 1250, 000 under $500, 000
11500,000 under $1,000,000
111,000,000 under $2,500,000..
112,500,000 under $5,000,000..
115,000,000 under $10,000,000.,
1 110, 000, OOO under $25, 000, 000. . .
1 125, 000, 000 under S50, 000, 000
1,50,000,000 under $100,000,000..
; 1100, 000, 000 under $250, 000, 000.
1 1250, 000, 000 or more
(•42)
(«)
(■ii)
(«)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
100, 573
3,987
17, 320
13,070
18,434
23, 182
10, 692
5,907
4,064
1,847
1,030
625
195
109
60
51
64,483
1,456
7,340
7,130
12,035
16, 771
8, 317
4,726
3,393
1,609
858
512
150
86
54
46
2,941
143
614
168
466
766
375
147
137
70
27
1,874
(1)
(M
207
584
285
138
126
. 2,425
125
416
392
295
692
252
137
50
25
24
1,410
41
153
236
215
478
78
114
38
22
22
12,897
740
2,516
1,915
2,365
2,868
1,190
596
355
150
7,636
214
977
1,036
1,492
2,011
863
502
262
119
12, 550
589
1,743
1,378
2,489
2,845
1,469
822
579
315
177
91
27
13
11
8,469
224
738
771
1,683
2,136
1,185
626
509
283
146
76
22
2,995
152
349
317
716
762
389
(M
106
71
27
17
8
2
1
2,020
69
(')
213
554
538
(')
10,645
413
2,094
1,378
1,730
2,450
1,101
610
425
197
125
62
29
14
6,816
199
823
698
1,197
1,798
898
482
353
168
100
49
24
12
8,029
207
1,188
1,105
1,385
2,006
879
508
420
176
78
45
13
5,757
112
489
763
1,010
1, 590.
720
427
359
159
66
18,443
553
3,552
2,391
3,271
3,960
2,274
1,262
637
230
133
103
39
19
9
10
11, 863
173
1,675
1,372
2,105
2,828
1,753
1,017
504
187
108
78
29
16
20,042
772
3,246
2,814
3,925
4,642
1,870
1,124
835
391
206
128
38
17
15
19
12,550
268
1,489
1,374
2,481
3,249
1,443
822
707
349
182
111
31
15
9,606
293
1,602
1,212
1,792
2,191
893
623
520
222
135
90
14
13
5
1
6,088
130
614
572
1,091
1,509
794
542
441
188
110
71
10
11
4
1
Size of total assets
Philadelphia Region, by district
Philadelphia
Pittsburgh
Wilmington
Returns with and without net income, total.
Zero assets
$1 under $25, 000
1 125, 000 under $50, 000
1150,000 under $100,000..
$100,000 under $250,000.,
1 1250, 000 under $500, 000
11500,000 under $1,000,000
111,000,000 under $2,500,000..
112,500,000 under $5,000,000..
1,5,000,000 under $10,000,000.
1110,000,000 under $25,000,000...
1 125, 000, 000 under $50, 000, 000. . .
1150,000,000 under $100,000,000..
1,100,000,000 under $250,000,000.
11250,000,000 or more
Returns with net income, total.
Zero assets
$1 under $25, 000
1,25,000 under $50,000...
1,50,000 under $100,000..
1,100,000 under $250,000.
1 ,250, 000 under $500, 000
1,500,000 under $1,000,000
,1,000,000 under $2,500,000..
1,2,500,000 under $5,000,000..
15, 000, 000 under $10, 000, 000.
1,10,000,000 under $25,000,000
,25, 000, 000 under $50, 000, 000
,50, 000, 000 under $100, 000, 000. . ,
11100,000,000 under $250,000,000.,
11250,000,000 or more
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(60)
150,908
5,281
38, 733
23, 116
24, 310
29,097
14,497
7,346
4,294
1,703
1,025
863
286
161
120
76
86, 708
1,456
15, 577
12, 302
14,189
20, 509
10,851
5,579
3,170
1,258
755
593
187
116
100
66
27, 038
944
6,015
4,273
4,246
5,151
3,067
1,678
938
310
169
142
50
12
23
20
16, 552
380
2,840
2,663
2,381
3,487
2,349
1,264
684
215
120
97
13,921
356
4,313
2,222
2,378
2,682
980
493
224
96
74
71
18
7
6
1
1,744
968
1,400
1,832
719
379
161
64
57
46
14
6
52, 545
2,028
16, 568
9,214
8,716
8,770
3,561
1,840
981
353
178
178
70
44
30
14
31,003
673
7,252
5,419
5,684
6,515
2,717
1,389
755
252
125
114
41
32
22
13
31, 251
1,164
6,954
4,139
4,661
6,653
3,650
1,740
1,156
472
286
208
70
50
26
22
17, 787
172
2,403
1,991
2,731
4,805
2,648
1,317
864
371
209
150
49
37
23
17
15,124
412
2,800
1,881
2,546
3,728
1,753
819
516
236
171
157
48
24
22
11
7,478
97
629
653
964
2,483
1,250
585
349
166
125
100
31
15
20
5,706
103
1,082
891
982
1,274
670
217
216
110
86
3,112
(M
314
290
511
878
506
182
166
93
76
5,323
274
1,001
496
781
839
316
559
263
126
61
52
21
15
12
3,340
60
395
313
518
509
662
463
191
97
41
15
10
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 1961- JUNE 1962
211
ACTIVE CORPORATION RETURNS
Table 15.— NUMBER OF RETURNS, BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS— Continued
Size of total assets
San Francisco Region, by district
Anchorage
Los
Angeles
Salt Lake
City
San
Francisco
Office of
Inter-
national
Operations^
(61)
(62)
(63)
(64)
(65)
(66)
(67)
(68)
(69)
(70)
(71)
(72)
(73)
Returns with and without net income, total.
Zero assets
*1 under $25, 000
1125,000 under 450,000...
;;50,000 under $100,000..
MOO, 000 under $250,000.
1 1250, 000 under S500, 000
1 1500, 000 under $1, 000, 000. .. .
111,000,000 under $2,500,000..
112,500,000 under S5, 000, 000..
$5,000,000 under $10,000,000.
: no, 000, 000 under S25, 000, 000. . .
;i25,000,000 under S50, 000,000
Ii50,000,000 under $100,000,000..
! 1100, 000, 000 under $250,000,000.
$250,000,000 or more
Returns with net income, total.
Zero assets
Ill under $25,000
1125,000 under $50,000...
1150,000 under $100,000..
11100,000 under $250,000.
1 1250, 000 under S500, 000
1 1500, 000 under $1, 000, 000
111,000,000 under $2,500,000..
1 12, 500, 000 under $5, 000, 000. .
$5,000,000 under $10,000,000.
1 110, 000, 000 under t25, 000, 000
1,25,000,000 under $50,000,000
1150,000,000 under $100,000,000..
11100,000,000 under $250,000,000.
$250, 000, OOO or more
151,004
6,661
30, 257
20, 814
26, 436
33,480
16, 887
8,242
4,752
1,578
830
574
206
143
77
89, 605
1,753
12,686
11,298
16, 656
23,640
11, 908
5,682
3,460
1,161
611
397
143
102
50
58
1,221
(M
195
240
174
249
197
(1)
35
11
(M
(')
(')
134
(')
25
124
352
532
715
841
438
203
73
28
17
13
6
2
2
2
338
429
633
305
118
4,531
153
506
598
956
1,367
488
216
m
62
43
22
6
2
1
64
222
247
623
874
318
150
78
48
36
17
5
2
1
1,221
570
563
781
417
266
125
54
26
2
2
2,265
(M
418
239
387
534
307
182
36
63, 152
3,046
14,289
8,466
11, 059
13,142
6,550
3,386
1,900
569
309
209
91
56
33
27
37, 303
678
5,766
4,744
7,141
9,333
4,647
2,469
1,394
428
221
144
63
34
20
21
7,963
577
1,275
1,284
1,375
1,794
372
261
60
34
4,166
115
487
694
791
1,024
611
182
179
39
22
14
2
10, 425
406
2,337
1,469
2,011
2,016
1,005
624
336
64
968
734
1,223
1,417
706
424
247
75
2,599
87
456
436
410
588
314
127
105
37
19
1,565
(M
232
196
248
434
242
74
5,716
206
890
861
1,119
1,216
758
335
176
70
41
92
365
433
672
831
503
190
117
55
38
30,502
1,414
4,540
3,949
5,200
7,585
3,856
1,930
1,172
391
191
144
19, 185
338
2,064
2,225
3,307
5,606
2,765
1,409
853
266
136
95
38
30
14
19
17, 396
523
4,194
2,409
2,854
3,899
1,966
712
458
177
77
75
17
18
10,295
133
1,920
1,275
1,760
2,759
1,370
449
357
133
56
47
8
15
6
663
346
120
137
3
15
19
7
5
14
16
5
^EstOJnate is not shown separately because of high sampling variability. However, the data are included tn the appropriate totals.
^Includes the District of Columbia.
^This office receives returns of domestic corporations with foreign addresses and returns of resident foreign corporations .
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." Weighting factors used for statistics classified by internal
revenue regions and districts are described on p. 12. Totals based on these weighting factors differ slightly from those based on national weighting factors.
212
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
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213
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224
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
MANUFACTURING AND TRADE CORPORATION RETURNS
Table 17.— SIZE OF INVENTORY CHANGE: NUMBER OF RETURNS, BUSINESS RECEIPTS, INVENTORIES, NET INCOME, AND TAX, BY SIZE OF BUSINESS RECEIPTS,
MANUFACTURING AND TRADE CORPORATIONS
Inventory change, industiy, sise of
business receipts
ith and without net income
Number
of
Business
receipts
(Th<iuam*d
dollar!)
Inventory,
beginning
of year
(ThouMmnd
dotUraJ
Inventory,
end of year
(Thouaand
ddlUra)
Net income
(less
deficit)
(Thouaand
dollara)
Roturnz wit:.
Number
of
returns
Business
receipts
(Thaaaand
dottara)
Inventory,
beginning
of year
(Thouaand
dollara)
Inventory,
end of year
(Thotiaattd
dollara)
Net income
(Th<Miaand
dollara)
Income tax
(Tliauaand
dollara)
TOTAL IJANUFACTUEING
Total
Returns with both beginning and ending in-
ventory, by percent of change, total. ......
Increase, total
100 percent or more
75 under 100 percent
30 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other^
Business receipts under $1,000,000, total
Returns with both beginning and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent.
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent ccanputed, total
With beginning inventory only
With ending inventory only
Other^
Business receipts $1,000,000 under $50, 000, 000, total
Returns with both beginning and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change.
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other'
Business receipts $50, OOO, 000 or more, total
Returns with both beginning and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change.
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other^
(1)
(2)
(3)
(^)
(5)
(6)
(7)
(8)
(.9)
(10)
(n)
5i, ■">■;, 710
57, 522, 979
J29, 783, 972
11,403,317
122,746
62, 701
11, 271
2,834
7,237
14, 075
8,706
6,050
6,119
6,409
13,989
46, 056
4,952
6,195
16, U3
13,147
5,629
50,812
4,981
15, 028
30, 803
141, 417
352, 624, 967
224, 179, 982
9,178,762
4, 508, 529
10,664,517
28,368,098
35,659,637
24,463,812
37, 512, 423
73, 324, 204
3,219,433
125, 225, 552
35, 152, 117
28,169,674
43,44«,729
14, 575, 286
3,879,746
17,286,481
4, 071, 324
8,525,284
4,689,873
32, 609, 536
53, 889, 517
32, 294, 365
486, 367
372, 296
998,908
3,372,436
5, 238, 725
4, 192, 873
5, 964, 211
11, 668, 549
170, 310
21,424,842
5,991,919
4,762,883
7,417,018
2,543,417
709,605
908, 193
903, 599
4,594
3, 374, 522
56, 137, 252
37,632,923
1,474,579
689, 679
1, 594, 123
4, 616, 540
6, 285, 226
4,721,385
6, 398, 385
11, 852, 506
170, 310
18,334,019
5, 814, 909
4,403,661
6, 249, 759
1,651,359
214, 331
1, 385, 727
1,380,009
5,718
3, 681, 809
22, 020, 141
15,274,645
240.559
227,207
474, 614
1,476,669
2, 104, 479
1, 570, 577
3,023,263
6, 157, 277
86, 245
6, 659, 251
2,709,046
1,789,477
1, 958, 239
276,944
'74,455
473,437
99,448
179,260
194, 729
374,443
35,661
47,404
7,740
2,161
5,255
10,741
6,790
4,710
4,906
5,101
8,613
29,644
3,665
4,619
10,437
8,107
2,766
24,833
2,103
7,748
14,982
83,811
316,463,704
207, 910, 165
7, 374, 517
4,053,689
9,293,986
26,003,249
33, 891, 239
22,908,314
34,063,464
70, 316, 707
2, 310, 102
106,248,437
32, 955, 212
24, 728, 470
35, 471, 848
10,742,720
2,350,187
13,315,268
2, 879, 331
6,699,955
3,735,982
24, 046, 420
47, 643, 095
29,805,693
357,292
329,976
365,467
2,966,032
5,002,240
3,396,853
5,373,617
11,014,216
107, 161
17,735,241
5, 610, 393
4, 238, 804
5, 683, 065
1, 819, 125
383,854
571,296
569, 724
1,572
2,195,036
50,067,639
34,466,676
1,072,616
611,687
1, 381, 547
4, 065, 447
6,001,341
4, 339, 851
5, 762, 739
11, 180, 898
107, 161
15,493,302
5, 444, 593
3,918,310
4, 824, 675
1, 179, 425
126, 299
999,943
996, 609
3,334
2,474,421
15,929,308
388, 094
254, 158
544,459
1,594,825
2, 175, 771
1,629,090
3, 100, 041
6,242,870
113, 090
7, 624, 049
2, 763, 728
1, 879, 807
2,344,949
532, 607
102,958
877, 685
222, 621
362, 209
292, 855
11,053,157
7,571,097
157,429
115,921
245, 396
736, 075
986, 196
786, 161
1, 534, 517
3,009,402
42, 253
3,439,807
1,263,900
887,339
1,023,989
225,498
34,081
350,160
86,918
151, 025
112, 217
351, 065
92, 932
44,658
9,641
2,075
5,632
10, 191
5,898
3, 904
3,382
3,435
13,502
34,772
3,040
4,011
12, 206
10, 700
4,315
43,485
4,495
13,912
30, 078
31, 391
26,388,064
14, 886, 888
2,434,753
750, 290
1,659,448
3,479,735
2, 148, 341
1,421,455
1, 506, 525
1,436,341
1,928,142
10,073,034
1,097,596
1,501,699
3, 671, 555
2,681,323
1, 120, 361
5,721,472
703, 170
2,421,030
2, 597, 272
130,377,637
3, 182, 772
1, 526, 067
102, 140
57, 701
113, 174
347, 684
240,492
167,446
224,138
268,292
99,541
1, 557, 164
138, 173
220, 266
555,025
372, 277
221,423
191, 750
187, 156
18,329,229
3, 327, 333
2,079,940
324,004
106,969
188,753
468,925
237,752
187,997
240,852
274,683
99,541
1,147,852
182,483
203,704
461,449
240, 550
59, 666
354,476
349,682
4,794
405,037
320,888
13i515
17, 174
40,482
92,040
49,765
33,911
32,340
36, 661
45, 526
38,673
21,066
40, 555
37,364
^411
'59,901
'30,644
'17,090
'57, 391
43, 337
60,340
31,609
6,316
1,495
3,826
7,351
4,324
2,324
2,961
2,512
8,230
21,001
2,031
2,806
7,454
6,434
2,276
22,971
1,739
6,890
14,342
26,006
20, 168, 330
11,
1,
L,722,
1,869,
593,
1,236,
2,788,
1,689,
1, 140, t
1,189,;
1, 164, :
2,527
3,636
-,712
,481
,792
,320
,635
368
533
1,571
164^
1,463,. _
6,982,232
810, 636
1, 123, 737
2, 562, 160
1,867,491
618, 208
3,878,090
366,215
1,603,656
1,903,219
110,567,018
2,102,241
1,115,945
70,236
39, 613
35, 275
263, 222
180, 993
117, 756
168,082
190, 763
62,371
923,925
125,688
153,545
339,032
222,344
83,316
92,795
91, 223
1,572
14,905,274
2,232,085
1, 505, 664
215,111
73,495
136,586
355, 561
216,781
132, 210
180,719
195,201
62, 371
714,050
122, 037
142, 108
282, 502
143, 975
23,428
192, 336
139,926
2,410
16,057,576
957,709
568, 881
98,375
29,750
72,334
132, 859
79,234
50, 702
52,424
53, 203
70,482
318,346
32,791
57, 520
112,140
34,442
31,453
264,445
53, 536
74,671
136, 133
7, 034, 298
281, 144
172, 091
28,872
9,111
22,322
40,494
24,066
14, 199
16,454
16, 573
20,097
88,956
9,293
18, 747
31,791
22,980
6,145
69,921
9,849
21,261
38, 811
3, 274, 577
29, 082
17, 531
1,613
751
1,590
3,823
2,738
2,082
2,133
2,841
486
11,015
1,833
2,119
3,832
2,421
810
2,309
480
1,107
722
750
122, 589, 547
75, 207, 595
5,387,976
2,609,406
5,487,050
14,696,948
12,004,883
9,933,442
10, 547, 379
14,540,511
1,024,813
46, 357, 139
3, 597, 560
10,211,476
16,866,867
3, 239, 073
2,442,163
7,788,090
1,307,376
4,088,603
1,892,111
206,924,275
17,833,551
9,821,127
296,629
192, 124
488,711
1,573,983
1, 532, 783
1,454,876
1, 725, 131
2, 506, 890
55, 565
7,961,859
1,524,733
1,751,671
2,957,615
1,332,832
395,003
490, 678
490, 678
13,633,145
12,059,955
361,044
356, 527
784,840
2,121,762
1, 393, 748
1,637,396
1,850,586
2,554,052
55, 565
6, 567, 625
1, 430, 280
1,622,236
2, 470, 351
878,049
116,209
700,864
699, 940
924
5, 301, 277
3,999,922
215, 639
121,743
269,036
725,495
629, 653
586,650
610,496
841,155
43, 323
1,758,032
438, 856
526, 301
618,246
142, 614
'17,985
323, 017
65, 565
153,965
93,487
15, 994, 841
24,159
15,367
1,416
658
1,416
3,334
2,396
1,827
1,357
2,463
333
8,409
1,561
1,754
2,955
1,651
488
1,847
359
851
637
677
104,340,971
66,719,647
4,715,361
2, 311, 144
4, 349, 268
13, 030, 167
10, 695, 506
9,034,325
9, 293, 954
12,789,422
646, 531
36,774,793
7, 574, 731
8, 684, 417
13, 342, 854
5, 601, 693
1, 571, 043
6,226,047
1, 373, 371
3,220,403
1,632,273
195, 170, 534
14, 579, 748
3, 522, 094
247,434
167,837
409,447
1,345,841
1,405,797
1,239,682
1,473,753
2, 177, 253
44,790
6,012,364
1,333,939
1, 441, 546
2,197,062
814, 043
226, 224
325, 526
325, 526
31,119,031
15, 554, 249
10,431,959
712, 166
312,009
657,936
1,812,178
1, 681, 334
1,451,569
1,585,945
2, 213, 822
44,790
5,077,500
1, 294, 851
1,335,463
1,836,279
540, 243
70,664
503, 327
502,403
924
6, 625, 017
4, 336, 660
264,244
136, 123
300,073
737,423
671,476
620,912
655, 246
901, 158
47,608
2,240,749
519, 553
537,787
773,616
296, 065
63,723
409, 281
98, 629
206, 390
104, 262
3,097,437
2,031,065
117,057
61, 561
138,365
359, 265
313,985
296,092
311, 597
433, 143
22, 156
1,044,216
249,844
277, 146
360,957
131,589
24,680
177, 140
42,443
88,489
46,208
7, 777, 675
462
12
1
269
79
65
95
2f
203, 147, 356
134, 085, 499
1,356,033
1,148,833
3,518,019
10,691,415
21, 506, 413
13,108,915
25,458,519
57,297,352
266,478
68,795,379
25,456,961
16,456,499
22, 910, Xf7
3,654,390
317, 222
3,776,919
1,560,778
2,015,651
200,490
32,868,194
20,947,171
87, 598
122,471
392, 023
1,450,769
3,415,450
2, 570, 551
4,014,942
8,893,367
15,204
11,905,819
4,279,003
2,790,946
3,904,378
838, 308
93, 179
225,765
225, 765
34, 126, 774
23,493,028
289,531
226, 183
620, 530
2, 025, 853
4, 103, 726
2,896,492
4,306,947
9,023,766
15,204
10, 618, 542
4, 152, 146
2, 577, 721
3,317,459
532,760
38,456
330, 387
330, 387
15,813,777
10,953,835
6,355
88, 285
165,096
659, 134
1,425,061
950, 016
2,330,427
5,279,461
'2,604
4,862,546
2, 199, 124
1, 222, 621
1, 302, 629
134,741
3,431
131,064
50,973
77,636
52,405
423
8
8
13
56
234
73
59
78
22
2
15
5
191,959,403
129,467,991
789, 020
1, 148, 833
3, 158, 237
10, 189, 290
21,506,413
12, 733, 304
23, 530, 142
56, 362, 752
62,491,412
24, 569, 795
14, 920, 316
19, 566, 834
3, 273, 531
160,936
3,211,131
1, 139, 745
1,870,396
200,490
30,966,106
20,167,654
39,622
122,471
370,745
1,356,969
3,415,450
2,489,415
3, 726, 782
6, 646, 200
10,
798,452
,150,716
,643,713
,146,971
732,733
74, 314
152, 975
152,975
32, 231, 305
22,529,053
145, 339
226, 133
537,025
1, 897, 708
4, 103, 726
2,306,072
3, 996, 125
8,766,875
9, 702, 252
4,027,705
2, 441, 239
2,705,894
495, 207
32,207
304, 230
3C4, 230
16, 033, 721
11,023,767
25,475
88, 285
172,052
674, 533
1,425,061
957,476
2, 392, 371
5, 238, 509
5,064,954
2, 211, 379
1, 234, 500
1,459,193
152, 100
7,782
203,959
70,406
81,148
52,405
7, 674, 576
5,367,941
11,500
45,249
84,709
336,316
648, 145
475, 870
1, 206, 466
2, 559, 686
2, 306, 635
1, 004, 763
591,446
636,241
70,929
3,256
103,099
34,626
41,275
27, 193
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 1961-JUNE 1962
MANUFACTURING AND TRADE CORPORATION RETURNS
225
Table 17. —SIZE OF INVENTORY CHANGE:
NUMBER OF RETURNS, BUSINESS RECEIPTS, INVENTORIES, NET INCOME, AND TAX, BY SIZE OF BUSINESS RECEIPTS,
MANUFACTURING AND TRADE CORPORATIONS— Continued
Inventory change, industry, size of
business receipts
Returns with and without net income
Number
of
returns
Business
receipts
(Thousand
doltara)
Inventory,
beginning
of year
(Thouaand
dolUra)
Inventory,
end of year
(TbtMiaand
dolUrj)
Net income
(less
deficit)
(Thousand
dollara)
Returns with net income
Number
of
returns
Business
receipts
(Thouaand
dollara)
Inventory,
beginning
of year
(Thouaand
doltaraj
Inventory,
end of year
(Thouaand
dollara)
(Thouaand
dollara)
(Thouaand
dollara)
TOTAL WHOLESALE AND RETAIL TRADE^
Total
Returns with both beginning and ending in-
ventory, by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other^
Business receipts under $1,000,000, total
Returns with both beginning and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other^
Business receipts $1,000,000 under $50,000, 000, total
Returns with both beginning and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other^
Business receipts $50,000,000 or more, total
Returns with both begilutmg and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other^
(1)
(2)
(3)
(4)
(5)
(7)
(8)
('^')
266, •iio, 1"13
26,<71,502
28, 782, "04
22-i, aJS
225,509,086
21,204,176
23, 460, 168
5,561,175
251, 647
117,070
13,061
3,340
0,406
22, 033
18, 745
14, 567
18,234
17, 684
33, 668
100,009
14, 278
18,557
35, 563
22,947
9,564
113,300
13, 037
42,461
57, 302
322,751
237, 205, 182
147, 208, 776
13, 398, 939
3, 531, 126
7,406,368
23,442,772
19,921,076
16, 794, 001
27, 002, 992
35, 711, 502
6,423,426
83, 572, 980
16, 309, 172
16, 722, 151
25, 877, 128
18,381,447
6,283,082
29, 213, 961
4, 093, 799
13,637,064
11, 433, 093
69, 757, 104
25, 776, 573
14, 530, 221
442, 471
214, 596
608, 466
1, 866, 640
2, 161, 698
1, 966, 151
2, 982, 909
4, 287, 290
485, 392
10, 760, 965
2, 151, 101
2, 154, 969
3, 571, 524
2, 116, 932
766,439
694,924
690,056
26,933,284
17,763,322
1, 536, 388
399, 237
978,975
2, 511, 734
2,576,956
2, 205, 779
3, 197, 736
4, 361, 517
485, 392
3, 679, 570
2,090,232
1,996,404
2, 931, 974
1, 372, 381
238, 529
1, 849, 620
1,339,455
10, 165
9,499,345
4, 275, 880
3, 155, 302
293, 692
59,137
132,255
381,487
474, 806
345, 107
639, 331
829,487
99. 194
1, 021, 384
310, 807
291, 143
276, 837
112,474
30,123
237,929
543
67. 195
220, 191
740, 915
89,717
8,830
2,459
6,880
16, 865
14, 715
11, 307
14, 530
14,131
19, 554
61, 884
10,437
11, 988
21, 696
13,197
4,566
53, 793
5,129
20, 923
27, 741
189, 387
204,475,725
132, 241, 370
11,651,017
2,880,416
6, 166, 078
20,603,446
17, 532, 471
15, 296, 629
24,390,498
33, 220, 815
4,859,905
67,374,450
14,359,026
13, 544, 824
20, 651, 291
14, 399, 357
4,419,952
21, 123, 363
2,762,489
9, 756, 246
8, 604, 628
50,573,955
20,923,834
12, 703, 662
365,959
175,323
475,380
1, 564, 162
1,361,920
1,743,805
2,657,668
3, 853, 945
336, 157
7,339,065
1,790,924
1, 607, 501
2,616,019
1, 461, 369
412, 752
366, 092
364, 359
1,733
5,393,772
22, 230, 177
15,435,027
1, 291, 826
327, 938
766, 636
2, 101, 827
2, 218, 198
1,956,241
2, 848, 060
3, 924, 251
336, 157
6,508,993
1, 741, 265
1,489,366
2,137,361
954,433
136, 063
1, 179, 991
1, 174, 507
5,484
6, 602, 309
5,132,927
3, 457, 620
346, 776
69, 320
160,905
443, 575
512,801
373, 869
673,912
876, 462
144, 379
1,530,928
350,888
361, 556
427, 522
257,425
133, 537
729,048
126, 770
2ii, 520
357,753
214, 618
96,436
11, 323
2,656
3,125
17, 948
15,434
12, 337
14,373
13,785
32,337
85,295
11, 615
15,673
30,361
19, 298
8,348
108, 133
12, 362
40, 019
55, 752
41,331
56, 466, 631
23, 736, 027
2,770,078
797,312
2, 152, 631
5, 449, 135
4,734,716
3,485,016
4,711,521
4,685,068
4, 744-, 384
22,935,770
3, 553, 506
4,388,935
8,086,504
5,052,521
1, 854, 304
13,290,423
1, 498, 130
6, 862, 624
4, 929, 669
130, 126, 154
8,311,661
3,854,985
125, 213
70,821
194, 226
600, 003
644,722
548,351
762, 141
909, 503
393, 271
4,058,405
710, 906
823, 939
1, 379, 116
805, 338
339, 106
393,050
338, 378
4,172
12, 218, 140
8,386,875
4,765,979
382,705
131, 236
308,992
807, 201
769,785
615,655
817,962
932,443
393, 271
3, 222, 625
689, 861
762, 127
1,151,014
520, 590
99,033
1,112,970
1, 103, 261
9,709
703, 833
536, 655
40,906
18, 370
38,691
98, 567
94, 633
67, 829
90, 597
87, 062
63, 688
103,490
49, 256
37,471
49,369
'2,763
'29, 843
37,033
'47, 830
'5,336
90,299
2, 150, 172
139,644
71, 573
7,315
1,905
5,702
13,210
11,797
9,352
U,512
10, 730
18, 798
49, 273
8,141
9,567
17,498
10,323
3,739
49,743
4,673
19, 030
26, 035
35, 277
42, 053, 194
23,342,491
2, 038, 167
653,226
1, 697, 916
4,343,125
3, 895, 050
2, 864, 059
3,931,945
3, 369, 003
3, 350, 294
15,365,409
2,639,389
3, 078, 598
5,390,439
3, 194, 284
1, 062, 199
8, 515, 761
764, 570
4,246,293
3, 504, 393
lll,o25, 581
5, 737, 332
3,033,795
39, 567
56,960
141,783
464,025
521,941
420, 553
615, 711
723,250
256, 651
2,446,336
491,689
518,402
831, 135
442, 259
163, 351
156,440
154,851
1,539
10, 109, 325
5, 969, 602
3, 722, 674
270, 434
105,404
225, 513
623, 379
622, 780
472,131
660, 301
741, 682
256, 651
1, 990, 277
477, 266
479, 553
695, 233
288, 400
49, 820
633, 207
628, 177
5,030
11, 016, 274
1, 230, 804
701, 269
70,915
22, 520
56, 360
129, 294
117,415
87, 372
108,437
108, 956
105, 690
423, 345
74, 271
79,067
149,110
34,141
37, 256
396, 818
50,689
132, 509
213, 620
2,533,429
36,733
20, 372
1,722
678
1,272
4,060
3,282
2,196
3,312
3,850
831
15, 530
2,638
2,866
5,130
3,632
1,214
5,148
668
2,439
2,041
315
116,096,473
63,145,957
5, 854, 657
2, 347, 064
4,318,931
12, 843, 116
10, 639, 547
7, 814, 783
10,678,513
13, 649, 296
1, 673, 542
46,271,974
8, 532, 796
8,823,765
14, 603, 366
10,498,207
3,813,840
14, 029, 631
1,976,946
6, 527, 274
5,525,461
66,535,835
11,970,352
6,420,104
203, 356
125, 373
299, 367
996, 967
1,078,916
825, 191
1, 203, 650
1, 681, 779
87, 121
5, 463, 127
1,023,041
1,071,920
1,344,776
1, 092, 343
425, 547
247, 788
247, 092
696
5,548,651
12, 385, 134
7,923,086
640,973
234, 141
480, 325
1,342,810
1, 287, 233
926, 333
1,293,770
1,716,501
87, 121
4, 374, 977
997, 361
994, 390
1, 535, 812
703,514
133,900
729, 205
728,749
456
6, 168, 670
1,944,109
1,321,234
97, 163
40,150
73,364
237, 350
224, 149
153, 131
216,211
274, 766
35, 506
537, 319
155, 697
138,251
178,403
78, 596
36, 372
206, 063
24,950
72,003
109, 110
1, 672, 721
31, 242
17,954
1,501
550
1,170
3,636
2,893
1,924
2,977
3,303
756
12, 532
2,272
2,406
4,177
2,352
825
4,035
444
1,390
1,701
284
100, 534, 248
60,627,314
4,949,658
1,930,963
3,785,358
11,534,657
9,443,131
7, 183, 675
9,655,659
12, 039, 663
1, 509, 611
38, 396, 323
7, 549, 254
7, 604, 423
12, 125, 977
8, 374, 354
2, 742, 315
11, 091, 333
1, 379, 196
5, 212, 787
4,499,350
63,399,552
9,953,759
5,611,202
172, 374
102,919
258,422
895, 335
941, 358
745, 709
1, 053, 125
1,441,960
79, 506
4,263,051
392, 179
830, 765
1,441,633
800, 859
247,615
155, 566
155,422
144
5, 291, 879
10,476,935
6, 905, 162
527, 553
193, 048
414, 693
1, 205, 269
1, 122, 966
837, 503
1, 131, 350
1, 472, 275
79, 506
3,492,267
865,833
816, 845
1, 201, 181
522, 756
85, 652
539, 339
538, 385
454
5, 841, 035
2,247,782
1,439,418
120, 024
46,086
39, 142
253, 803
237, 058
161, 301
232, 364
299, 640
33,639
769, 675
170,437
161, 347
228, 561
136,643
72, 687
285, 647
52, 608
111,483
121, 556
1, 700, 924
212
16
64, 642, 028
50, 276, 792
4, 774, 204
386, 250
934, 706
5, 150, 521
4,546,813
5,494,202
11, 612, 958
17, 377, 138
14, 365, 236
4, 222, 870
3,509,451
3, 187, 253
2, 830, 719
614,938
1, 393, 357
618, 723
297, 166
977, 968
5,494,565
4, 255, 132
108, 902
18, 397
114, 373
269, 665
433, 060
592, 609
1, 017, 118
1,696,003
1,239,433
412, 154
259, 110
347, 632
213, 751
1,736
54,086
54, 086
6,161,225
5,079,257
512, 710
33, 360
189, 153
361, 723
519, 938
663,291
1,086,004
1, 712, 573
1,081,968
403,060
239, 887
295, 148
143, 277
596
7,445
1,627,938
1, 297, 363
155, 623
617
15,200
45,570
156, 024
124, 147
332, 523
467, 659
330, 575
105,854
115,421
49,065
36,641
23, 594
44,763
23, 473
528
20, 782
190
14
61,883,283
48, 271, 065
4, 613, 192
246, 227
632, 804
4, 675, 664
4, 189, 240
5, 248, 895
11, 302, 894
17, 312, 149
13, 612, 218
4, 169, 833
2, 861, 803
3, 134, 875
2,830,719
614,938
1, 516, 269
618,723
297, 166
600, 380
5,237,793
4,058,665
104,018
15,944
75, 175
204,802
398,621
577, 538
988,832
1, 693, 735
1, 179, 128
407,056
203, 334
343, 201
218, 751
1,736
54,036
54,086
5, 833, 640
4, 307, 191
493,339
29,486
126,430
272,679
472, 452
646,552
1, 055, 409
1, 710, 294
1,026,449
398, 166
192, 963
291,447
143,277
596
7,445
1, 654, 341
1,316,933
155,337
714
15,403
60,478
158, 328
125, 196
333, 111
467, 866
337,403
106, 130
121, 142
49, 851
36,641
23, 594
46, 583
23, 473
528
22, 582
(11)
2,034,383
1,409,322
140, 213
25,656
58, 532
163, 805
207, 416
153, 677
295, 422
364, 601
42, 736
582,830
141,648
14S, 077
152, 859
90,150
50, 096
236, 887
45,864
74, 131
116, 892
404, 533
306, 008
173, 256
13, 565
5,141
15,243
31, 534
29, 228
21,722
26, 178
25,640
23, 134
104, 568
16,948
20, 030
37,779
20, 373
9,438
98, 525
11,420
30,966
56, 139
1, 045, 061
930, 101
605, 793
49, 561
20, 168
36, 193
103, 380
97,409
69,981
99, 457
129, 649
14, 552
309,751
72, 060
67, 603
39, 639
51,931
23,468
114, 960
22, 806
42, 924
49, 230
822, 181
796, 779
630, 268
72, 087
347
7,091
28, 891
80, 779
61,974
169, 787
209,312
168,511
52,640
60,444
25,441
17, 796
12, 190
23, 402
11, 638
241
11, 523
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
226
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
MANUFACTURING AND TRADE CORPORATION RETURNS
Table 17.— SIZE OF INVENTORY CHANGE:
NUMBER OF RETURNS, BUSINESS RECEIPTS, INVENTORIES, NET INCOME, AND TAX, BY SIZE OF BUSINESS RECEIPTS,
MANUFACTURING AND TRADE CORPORATIONS— Continued
Inventory change, industry, size of
business receipts
Number
of
Business
receipts
(Thousand
doltara)
Inventory,
beginnir^
of year
(Thousand
doUora)
Inventory,
end of year
(Thduaand
doltara)
Net ijicorae
(less
deficit)
(Thousand
dollars)
Number
of
returns
Business
receipts
(Thousand
dollars)
Inventory,
beginning
of year
(Thousand
dollars)
Inventory,
end of year
(Thousand
dollars)
(Thousand
dollars)
(Thousand
dollars)
TOTAL WHOLESALE TRADE
Returns with both beginning and ending in-
ventory, by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total*. •**
With beginning inventory only
With ending inventory only
Other^
Business receipts under $1,000, 000, total
Returns with both beginning and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventoiy only.......
Other^
Business receipts $1,000,000 tinder $50, 000,000, total
Returns with both beginning and ending inventory,
by percent of change, total.... .......••.•.
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning inventory only
With ending inventory only
Other^
Business receipts $50,000,000 or more, total
Returns with both beginning and ending inventory,
by percent of change, total
Increase, total
100 percent or more
75 under 100 percent
50 under 75 percent
25 under 50 percent
15 under 25 percent
10 under 15 percent
5 under 10 percent
Less than 5 percent
No change
Decrease, total
Less than 5 percent
5 under 10 percent
10 under 25 percent
25 under 50 percent
50 percent or more
Returns with no percent computed, total
With beginning Inventory only
With ending inventory only
Other^
(1)
[;)
(-i)
(-)
(5)
(J
(3)
{-')
(K)
12}, iU
2, 77i,'i91
77,952
41, 152
6,231
1,410
3,556
3,191
6,466
4,241
5,767
5,290
6,903
29,?97
4,032
4,818
9,969
6,973
4,105
45,460
4,061
11, 362
30, 037
100, 369
58, 275
29, 253
5,018
903
2,672
5,938
4,489
3,047
3,910
3,276
o, 504
22,518
2,666
3,444
7,673
5,462
3,273
42,094
3,596
10, 291
28, 207
22, 867
19, 513
11,794
1,200
502
881
2,337
1,961
1,077
1,841
1,995
399
7,320
1,352
1,366
2,276
1,496
830
3,354
464
1,063
1,822
176
105
13
5
3
16
16
17
16
19
59
14
8
20
15
2
12
1
113,590,434
68,659,039
9,116,989
2,353,380
4, 298, 034
14,041,561
9, 732, 463
7, 519, 300
10, 151, 344
11,445,418
2,065,233
42, 866, 162
8, 220, 175
8,134,990
12,702,095
9,662,426
4, 146, 476
16,997,878
2,186,450
5,912,341
8,899,087
25,385,735
11,244,956
6, 101, 606
318,074
123, 338
338, 466
966,989
1,016,744
792,791
1,136,819
1, 408, 385
139,864
5,003,486
1,012,550
965, 571
1,692,530
935,458
395, 177
343,482
341, 319
2,163
2,766,343
11,946,265
7,780,005
939, 120
230,044
550, 119
1, 293, 570
1,213,018
891. 353
1, 219, 180
1, 433, 601
139. 354
4, 026, 396
985, 699
895, 227
1,419,641
602, 335
123,444
597, 507
590, 559
6,948
3,050,769
2, 029, 218
1, 336, 750
153,970
36, 075
85, 038
230, 807
187,492
147, 218
216, 254
259, 805
40,804
651, 554
141, 156
179, 332
177, 022
99, 658
54,486
257,432
25, 759
49, 176
182,497
373,484
58,391
33,224
4,458
1,170
2,839
6,593
5,293
3,510
4,930
4,420
4,443
20,724
3,077
3,357
6,972
4,914
2,404
25,864
2,117
6,482
17,265
&;,272
99,889,779
61, 781, 519
8,069,942
1,987,597
3,809,773
12, 797, 373
3,474,017
6,933,126
9, 306, 387
10,352,797
1, 659, 363
35,448,892
7,410,511
6, 815, 528
10,354,532
8,191,256
3,206,965
13, 357, 013
1,662,192
4, 718, 311
6,976,510
20, 024, 003
9,429,729
5,359,993
275,004
103,645
298,845
860, 597
851,944
707, 565
1,022,193
1,239,099
105,993
3,953,743
377,904
752,755
1,357,401
723, 185
247,488
237, 311
236,303
2,018,036
10,161,052
5,310,939
802, 283
193, 912
485,444
1, 154, 347
1,016,024
795,909
1,095,925
1, 265, 095
105,993
3,244,120
854,906
597, 625
1,139,849
470, 508
81, 132
525, 952
522, 565
4,287
2,268,433
2, 341, 115
1,459,652
190, 184
40, 762
97,433
253, 555
204,699
157,026
229, 837
285, 155
48,842
832,621
155,479
203, 258
231,623
143,909
98, 352
433,876
71,848
103,771
258,257
668,451
19, 942, 124
10,965,973
1,489,191
347,950
881, 541
2,207,500
1,791,763
1, 148, 899
1, 597, 829
1, 501, 300
1, 232, 977
7,743,174
1, 105, 533
1, 394, 787
2, 672, 311
1,712,587
357,951
5,943,611
595, 708
2,235,963
3,061,940
75,757,258
2,614,088
1,294,290
63, 591
32, 020
30, 037
224,083
227,690
175,934
223, 552
267, 383
97,560
1, 222, 238
195, 525
231, 549
412, 537
250,477
132,050
152, 255
150, 788
1,467
6,915,395
2,717,911
1,563,408
195,083
59, 734
128, 122
302,205
271,933
197,467
239, 891
273,973
97, 560
951,943
190,002
214, 008
344, 467
161, 384
42, 032
332, 858
326, 365
6,493
7,512,791
287,473
203,933
24, 508
8,449
17,265
42,689
38,429
21, 585
29,267
21,641
20,842
62, 698
12,227
10,309
29, 920
16,080
'5,833
36, Oil
'8,896
14,011
80,396
1, 323, 271
41, 171
22, 549
3,398
734
2,021
4,550
3,552
2,431
3,233
2,630
4,079
14, 543
1,888
2,220
5,009
3,642
1,784
23, 101
1,766
5,599
15, 735
19, 825
15,663,433
9,221,923
1, 183, 517
303, 208
750, 664
1,327,043
1, 519, 139
979, 595
1, 393, 548
1, 260, 204
913,115
5,528,400
843, 270
989, 757
1, 894, 772
1, 237, 240
553, 361
4, 360, 565
364, 413
1, 597, 362
2,393,790
66,938,580
1,933,867
1,053,895
49, 175
27, 591
64,399
179, 123
137,413
135,340
192, 735
217, 619
55,335
313,137
136,272
146, 635
276,389
171, 925
81, 916
84, 169
83, 805
364
5, 830, 361
2, 050, 719
1,345,861
143, 837
51,449
102,950
241,491
223,725
152, 580
205, 774
223,054
55,835
538,023
132, 301
135, 500
230, 960
111,724
27,438
217,714
213, 880
3,834
447,779
260,434
37, 230
9,864
23,454
53,887
45,684
27, 182
35,432
27, 701
28,483
153, 362
20, 198
21,974
50,447
37,136
19, 107
220,572
24,011
49, 270
147, 391
65,975,823
41,879,143
4, 548, 591
1,577,709
3,054,044
8, 006, 260
6,422,923
4,410,557
6, 121, 745
7, 637, 199
332, 256
24,254,424
4,498,319
4,642,957
7,027,450
5,422,091
2, 673, 587
9,781,435
1,463,604
3, 329, 212
4, 988, 619
27, 945, 319
6,741,036
3,816,952
154, 307
87,458
207,727
597, 169
671,041
470, (X5
680, 158
949, 036
42,304
2, 331, 780
571, 789
602, 623
944,742
501, 285
251, 341
174, 360
173, 664
696
1,906,699
7, 155, 537
4,305,539
475, 877
163,323
333,483
805, 339
800, 329
527, 926
730, 713
958, 549
42,304
2,307,644
554, 921
559, 517
790,927
321, 513
80, 766
357, 204
355, 749
455
2,080,212
1, 158, 297
801,036
76,913
27, 047
57, 012
155, 504
132,095
82, 670
121,897
147, 893
19,962
337,299
78,763
71,045
99,050
51,711
35,730
164,974
29, 693
34,537
100,644
589, 895
10, 582
1,048.
433
815
2,034
1,734
1,063
1,683
1,772
364
5,124
1,175
1,130
1,944
1,257
613
2,755
350
880
1,525
158
58, 837, 376
37,714,076
3, 880, 211
1,496,191
2, 696, 610
7, 259, 367
5, 794, 679
4, 129, 124
5,596,731
6, 350, 653
746,253
20,377,047
3,950,923
3,991,271
5,979,919
4,426,253
2,028,555
8, 101, 204
1, 170, 641
2,823,783
4,106,780
26, 284, 209
5,694,086
3,375,992
129,778
74,657
183, 745
541,978
565,957
429,864
598, 226
831,787
39, 158
2,278,935
496, 396
497, 096
750,092
371, 564
153, 786
136, 275
135, 131
144
1, 818, 543
6, U9, 115
4,235,791
396, 918
139, 350
294, 980
730,279
699, 028
482, 820
642, 575
849, 341
39,158
1,864,165
481,829
461, 500
628, 343
239, 396
53,098
301, 793
301, 340
453
1, 973, 663
1,304,035
863, 921
90, 453
30, 221
63, 118
166, 203
139, 743
86, 881
129, 315
157, 977
20, 359
419,805
85, 115
81,795
122, 338
74,906
55, 651
204,957
42, 875
53,973
108, 109
597,498
26, 672, 487
15,813,923
3,079,207
328,221
362, 499
3, 827, 301
1,517,772
1,959,734
2,431,770
2,306,919
10,858,564
2,516,318
2,097,236
3,002,324
2,527,748
614,938
1,272,832
127, 138
297, 166
848, 528
1, 889, 832
990, 364
100, 176
3,350
50, 702
145, 737
118,013
146,811
233, 109
191,966
899,458
245,236
132, 399
335,351
184,696
1,786
16, 857
16, 867
2,072,767
1, 305, 958
268, 160
6,987
88, 514
191, 026
140,756
165,960
248,576
195,979
756, 809
240,776
121, 702
284,247
119,488
596
7,445
7,445
583,448
331, 791
62,444
580
10,861
32, 614
16,953
42,953
65,090
100, 271
251, 657
50, 166
97,978
48, 052.
31,867
23,594
5,447
4,962
528
Q57
25, 388, 965
14,845,520
3, 001, 214
188, 198
362, 499
3, 700, 963
1, 150, 199
1,374,409
2, 316, 108
2,241,930
10, 543, 445
2, 616, 318
1, 834, 500
2,949,941
2, 527, 748
614, 938
395, 244
127, 138
297, 156
470, 94C
1,801,776
930, 105
97,051
1,397
50, 702
139, 596
78, 574
141, 861
231,232
189, 593
871, 670
245,236
109,032
330,920
134,696
1,786
15,367
15, 357
1,971,218
1, 229, 287
261, 528
2,613
38, 514
132,577
93,270
160, 509
246,576
193, 700
741,931
240, 776
100,525
230, 545
119,488
596
7,445
580, 251
335, 297
62,491
677
10,861
33, 465
19,272
42,953
65,090
100,478
253, 954
50, 166
99,489
48,838
31, 867
23, 594
8,247
4,952
528
Footnotes at end of table. See text for explanatory statemenl.T and for "Description of the Sample and Limitations of the E6ta. "
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
MANUFACTURING AND TRADE CORPORATION RETURNS
227
Table 17.— SIZE OF INVENTORY CHANGE:
NUMBER OF RETURNS, BUSINESS RECEIPTS, INVENTORIES, NET INCOME, AND TAX,
MANUFACTURING AND TRADE CORPORATIONS— Continued
BY SIZE OF BUSINESS RECEIPTS,
Inventory change, industry, size of
business receipts
teturrs? will"! ariJ without mt income
Number
of
returns
Business
receipts
(Thousand
dollars)
Inventory,
beginning
of year
(Thousand
dollars)
Inventory,
end of year
(Thousand
dollars)
Net Income
(less
deficit)
(Thotiaand
dollars)
Returns with net income
Number
of
returns
Business
receipts
(Thousand
dollars)
Inventory,
beginning
of year
(Thousand
dollars)
Inventory,
2nd of year
(Thousand
dollars)
(Thousand
dollars)
(Thousand
dollars)
TOTAL RETAIL TRADE
(1)
(2)
(3)
(i)
(5)
(6)
(7)
(S)
{■--')
(IC)
Returns with both beginning and ending in-
ventory, by percent of change, total
Increase, total
100 percent or more. .
75 under 100 percent.
50 under 75 percent. .
25 under 50 percent. .
15 under 25 percent..
10 under 15 percent. .
5 under 10 percent. . .
Less than 5 percent..
No change
Decrease, total
Less than 5 percent..
5 under 10 percent. . .
10 under 25 percent..
25 under 50 percent..
50 percent or more...
Returns with no percent computed.
With beginning inventory only. .
With ending inventory only
Other^
Business receipts under $1,000,000, total
Returns with both beginning and ending inventory,
by percent of change, total ,
Increase, total
100 percent or more. .
75 under 100 percent.
50 under 75 percent..
25 under 50 percent..
15 under 25 percent. .
10 under 15 percent. .
5 under 10 percent. . .
Less than 5 percent..
No change
Decrease, total
Less than 5 percent. .
5 under 10 percent. . .
10 under 25 percent..
25 under 50 percent. .
50 percent or more. . .
Returns with no percent computed, total.
With beginning inventory only
With ending inventoiy only
Other^
Business receipts $1,000,000 under $50, 000, 000, total
Returns with both beginning and ending inventory,
by percent of change, total '.
Increase, total
100 percent or more. .
75 under 100 percent.
50 under 75 percent. .
25 under 50 percent. .
15 under 25 percent. .
10 under 15 percent. .
5 under 10 percent. . .
Less than 5 percent. . .
No change. •
Decrease, total
Less than 5 percent..
5 under 10 percent. . .
10 under 25 percent. . .
25 under 50 percent. . .
50 percent or more. . . .
Returns with no percent computed.
With beginning inventory only. .
With ending inventoiy only
Other^
Business receipts $50,000,000 or more, total.
Returns with both beginning and ending inventory,
by percent of change, total
increase, total
100 percent or more. .
75 under 100 percent.
50 under 75 percent. .
25 under 50 percent. .
15 under 25 percent..
10 under 15 percent. .
5 under 10 percent. . .
Less than 5 percent. .
No change
Decrease, total
Less than 5 percent. .
5 under 10 percent. . .
10 under 25 percent. .
25 under 50 percent. .
50 percent or more. . .
Returns with no percent computed.
With beginning inventory only. .
With ending inventory only
Other^
166, 619
72, 37i
6,352
1,853
5,4.56
13,217
11,690
10,009
11,924
11, 873
25,957
68, 288
9,934
13,263
24, 590
15,284
5,217
63, 624
8,532
29, 361
25,731
212,255
150, 289
64,249
5,899
1,680
5,068
11, 473
10, 470
9,010
10, 537
10, 112
25,586
60,454
8,708
11,847
21, 802
13,228
4,869
61, 966
3,370
28,064
25,532
17,854
16, 202
8,020
450
172
382
1,635
1,207
1,083
1,359
1,732
371
7,811
1,215
1,408
2,786
2,054
348
1,652
157
1,297
198
134
105
3
1
6
9
13
16
28
29
113,747,977
75,342,723
4,047,287
1, 123, 853
2, 952, 326
8, 936, 657
9, 767, 580
9,006,444
16,363,360
23, 645, 216
4, 139, 712
38, 765, 542
7,747,408
8,049,814
12, 573, 072
8,425,373
1,969,370
11,308,712
1, 579, 087
7, 347, 279
2,332,346
41, 705, 023
13,884,143
3, 077, 566
114,840
86,904
254, 117
854, 257
1, 098, 797
1, 134, 250
1,775,843
2, 758, 558
325, 325
5, 481, 252
1, 088, 209
1, 117, 661
1,786,431
1, 139, 734
349, 167
321, 260
318, 586
2,674
5, 669, 534
14,315,11B
9,564,252
565,457
160,997
403,394
1, 151, 507
1,308,669
1,270,497
1, 903, 146
2,800,535
325,325
4,425,541
1,055,655
1,036,101
1,434,394
742, 915
106,476
1, 044, 745
1,041,818
2,927
6, 133, 995
2, 151, 123
1,753,372
124, 585
21,641
43,037
139, 203
276,926
190,906
412, 117
544, 957
56, 525
341, 226
161, 169
99,713
94,329
10,693
'24, 673
779
'45,357
12, 796
33,340
343,934
103, 063
53,796
4,059
1,244
3,752
9,783
8,897
7,545
9,170
9,346
14,615
39, 652
7,154
8,365
14, 216
7,873
2,044
25,991
2,803
13,698
9,485
119,438
100,475,777
68, 116, 660
3, 361, 559
845, 965
2, 241, 541
7,412,848
8,655,233
8,072,647
15, 177, 708
22, 349, 154
3,034,320
29, 324, 797
6,645,954
6, 263, 307
9, 364, 289
5,990,317
1, 060, 930
7, 129, 632
799, 569
4,302,442
1, 527, 621
28,944,312
10,933,532
7,053,048
81,498
68, 589
165,906
665,487
966, 361
1, 001, 784
1,578,990
2,524,433
216, 373
3,714,111
870, 532
796,033
1, 194, 240
705,948
147, 358
102,392
101, 198
1,194
3,692,743
11, 577, 960
8, 272, 174
460, 905
127, 273
263, 475
895, 814
1, 150, 019
1, 121, 632
1, 691, 585
2,561,471
216, 373
3, 089, 413
644,970
737,781
993, 873
464, 968
47, 821
621,888
620, 939
949
4, 115, 742
2, 669, 826
1, 922, 401
149, 683
27, 014
57, 843
177, 148
296,845
209, 307
431,799
572, 757
91, 379
656,046
136,095
144, 554
185, 190
107,486
32,721
250,872
31, 609
127,673
91, 385
907, 519
34,782,772
16,849,249
1, 190, 241
434,351
1, 177, 371
3,043,771
2, 731, 371
2, 235, 647
2,954,156
3,032,341
3,375,861
14,557,662
2, 362, 027
2, 370, 517
5, 168, 642
3, 197, 672
958,604
6, 922, 251
868, 342
4, 305, 893
1, 748, 016
50,261,475
5,435,328
2,428,275
57,447
36,959
106, 536
353,955
396, 209
358,075
512,890
606,204
284,431
2,722,622
497, 096
570, 154
923,624
533, 144
193,604
234,256
231,582
2,674
4, 965, 243
5, 396, 177
2,932,931
174, 311
68,022
168, 577
475, 177
472, 830
402, 037
550,445
621, 532
284,431
2, 173, 315
482, 129
527, 575
770,011
345, 142
53,958
737,818
734,892
2,926
5,189,614
397,495
315,534
15,490
9,781
19,573
51,348
52,689
44,097
59, 310
63,246
42,426
39, 535
36, 075
25,423
20,631
'20, 123
'22,471
'53, 561
'39, 158
'19,083
4,680
751,935
94,638
46,795
3,676
1,129
3,400
8,240
7,838
6,695
7,938
7,879
14, 283
33, 560
6,106
7,160
12,035
6,336
1,373
24, 300
2,745
12,736
9,319
.14,495
25,059,804
13, 313, 270
824, 151
338,990
876,987
2,347,945
2, 229, 423
1,794,714
2,398,721
2, 502, 334
2, 348, 369
9, 398, 165
1,734,660
1,991,814
3,339,746
1,356,177
475, 768
3, 835, 003
331, 539
2,480,905
1,022,514
42, 045, 629
3, 624, 559
1,878,146
37,317
27,788
71,961
267, 328
316,053
272, 081
402, 539
483,079
178, 860
1, 567, 553
343,922
357,004
531,792
257,663
77, 172
68,134
66,990
1,194
3,991,321
3, 726, 631
2, 249, 789
116,459
50,963
113, 828
358, 661
376,921
305, 370
432, 069
495, 518
178,860
1, 297, 982
333,751
330,346
444,610
168, 392
20, 883
389, 111
383, 163
948
4,273,833
745,341
416,470
31, 110
12,435
30, 576
69, 614
67,414
57,546
70, 233
77. 542
74, 683
254, 188
52. 543
54, 754
85, 143
44,214
17,534
162, 178
24, 575
78,803
58,800
936, 546
46, 266, 210
24,691,673
1, 162, 049
631, 473
1, 202, 748
4, 570, 166
3,957,168
3, 287, 872
4, 228, 016
5, 652, 181
763, 851
20, 810, 686
3,773,829
3, 876, 560
7, 219, 496
4,924,535
1,011,266
3, 995, 265
443,989
3,041,386
504, 390
38, 090, 191
4,897,737
2,418,358
48, 667
35, 393
S3, 910
376,374
382, 541
333,675
478,944
673, 649
40,394
2,438,535
424, 195
440, 666
850, 526
572,585
150, 563
67,456
67,456
4,882,687
2, 892, 208
146, 596
66, 102
134,173
505, 633
456,657
375,122
515, 273
692, 650
40, 894
1,949,587
411,242
403, 361
703,482
373, 984
52, 513
306,927
306,926
1
4,036,254
718, 353
477,414
15, 916
11, 323
19, 125
74, 399
85,181
66, 366
35, 374
113, 730
14,099
226,840
69,406
60,914
72, 685
26,042
'2, 207
33, 582
'7,132
31,879
8,635
1,056,033
13,310
6,906
331
114
347
1,538
1,046
836
1,206
1,433
332
6,072
1,038
1,199
2,129
1,535
171
1,135
58
962
165
121
39, 192, 201
21,538,913
925,430
448,946
1,044,249
4, 090, 202
3,396,769
2, 954, 990
3,792,201
4,866,126
685,951
16,967,337
3,357,729
3,353,666
5,839,609
3,831,169
585, 162
2,853,428
156, 224
2, 321, 537
375, 667
36, 614, 968
3,976,661
2, 030, 173
37, 214
26, 254
69,472
332,953
330, 261
297, 524
418,851
567,649
37,513
1,858,970
364, 790
359, 597
650, 167
414,230
70, 186
14,660
14,660
3,401,860
4,041,111
2, 478, 665
112, 135
49, 437
111, 661
447,051
393, 916
334,212
450, 683
579,550
37,513
1, 524, 933
353, 829
333,017
538,362
272,787
26, 938
232, 777
232, 776
1
3,810,218
363, 610
529,443
25, 232
14,542
22, 725
80, 521
90, 375
70,269
93,545
132, 234
16, 696
322, 471
77, 538
72, 214
99,034
58,498
15, 137
67, 936
6,101
49, 075
12,760
1, 076, 633
37, 696, 995
34, 301, 301
1,694,997
58,029
572, 207
1,322,720
3, 029, 041
3,482,925
9, 181, 188
14,960,694
3, 397, 194
1, 606, 552
1, 302, 737
184,934
302, 971
391, 196
261, 756
129,440
3, 551, 028
3,230,933
8,726
14, 547
63, 671
123,923
320,047
442, 300
734,009
1,473,705
320, 095
166, 918
106, 841
12, 281
34,055
19, 548
19, 548
4, 036, 254
3, 739, 115
244, 550
26, 873
100,644
170, 697
379, 182
493, 338
337,423
1,486,403
297, 139
162, 284
100, 165
10, 901
23, 789
1,035,275
960, 424
93, 179
37
4,339
12, 956
139,056
60,443
267,433
362,981
74,851
55, 683
13,376
1,013
4,774
20, 758
933
19, 825
36,223,772
33,264,477
1,611,978
58, 029
320, 305
974, 701
3, 029, 041
3, 322, 943
8,986,786
14,960,694
2,959,295
-1, 553, 565
917,825
184, 934
302, 971
391, 196
261,756
129,440
3, 382, 312
3,094,724
6,967 I
14, 547
24,473
65,206
320, 047
432, 179
757,600
1,473,705
287, 588
161, 820
79,432
12, 281
34,055
19, 546
19,548
3, 810, 218
3,543,720
232, 311
26, 873
37, 966
90, 102
379, 162
482,050
808, 333
1, 436, 403
266,498
157, 390
74,418
10,901
23, 789
976,486
93,346
37
4,542
27, 013
139, 056
81,492
263,021
362, 931
79,337
56, 014
17, 586
1,013
4,774
20, 758
933
(11)
1, 136, 845
1,062,169
611, 115
66, 176
9,426
18, 333
59, 265
124, 637
86, 589
193, 605
252, 830
25,490
225, 564
71, 638
51,590
58, 372
33, 305
10, 659
74,676
7,050
37, 528
30,098
215, 794
177, 821
98,076
7,335
2,736
7,766
15, 742
15,847
13, 873
16,487
18,i65
19, 571
60, 174
11,194
13,953
20, 298
10, 172
4,557
37, 973
4,369
18, 211
15, 393
383, 943
353, 001
223,952
10, 326
6,680
8,764
30,358
37,852
30, 360
39, 312
59, 300
5,919
128, 130
33,213
29,506
37, 631
21, 678
6,102
25, 942
2,223
19, 317
4,402
537, 108
526, 347
489,087
48, 517
12
1,783
12, 665
70,938
41,851
138, 006
175, 315
37, 260
27, 231
8,131
443
1,455
10, 761
453
Deficit. ^Includes returns processed in thousands of dollars with either beginning or ending inventory less than $500 and returns with no inventories
Includes data for "Wholesale and retail trade not allocable" which is not shown separately.
NOTE; See text for explanatory statements and for "Inscription of the Sample and Limitations of the Data."
228
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE CCWPORATION RETURNS
Table 18.— NUMBER OF RETURNS, TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP
Major industrial group
Total, calendar and noncalendar accounting periods*
Number of
returns
Total
assets
dotUra)
Business
receipts
(Thousand
doiimraj
Net income
(less
deficit)
(Thovaand
dollara)
Income
tax
(Thouaand
dollara)
Inventories
end of
year
(Thouaand
doltara)
Returns with inventories at both beginning
and end of year
Amount of inventories
at —
Beginning
of year
(Thmamnd
dottara)
End of year
(Thauaood
dollara)
Business
receipts
(ThouaMnd
dollara)
Net income
(less
deficit)
(Thousand
dollara)
(1)
(2)
(3)
(5)
M
(7)
(8)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries.
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Uining and quarrying of nonmetallic minerals, and
antliracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture..
Furniture and fixtures
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 equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Motor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments
photographic and optical goods; watches and clocks...
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations.
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
18,^81
13,731
1,883
7,161
3,821
83,791
173,558
3,56e
15,315
16,992
3,551
5,818
3,«4
20,480
10,108
1,261
4,427
2,982
7,845
4,477
18,219
7,182
2,419
2,049
3,457
10,423
49,048
37,446
6,452
1,503
3,647
364,947
123,412
14,240
13,766
95,406
230,243
lb,2''")
22,370
38,128
34,498
25,475
51,115
11,292
340,210
14,901
48,866
12,638
3,854
4,019
21,060
227,934
6,888
137,955
13,007
23,772
38,700
20,384
7,159
16,913
18,020
1,289,516,071
4,691,334
17,943,960
4,246,554
2,342,247
8,675,746
2,679,413
17,745,002
275,963,520
5,913,205
19,602,532
3,718,464
8,931,512
5,068,316
5,582,697
2,549,441
10,974,724
9,304,892
26,114,664
43,932,323
5,549,800
1,912,804
9,336,598
23,177,641
13,462,425
16,166,599
9,697,445
18,290,633
5,262,551
4,341,420
155,534,789
53,027,523
33,847,975
66,559,501
2,099,790
94,590,990
44,339,153
4,637,817
4,394,258
34,807,078
47,566,?.?0
6,166,303
13,985,498
4,144,800
3,401,953
7,584,581
2,376,424
4,330,993
5,575,673
2,685,607
699,837,834
320,897,142
123,063,637
28,336,254
5,713,902
162,831,750
2,517,348
53,476,384
3,050,917
.•!2, 829,046
4,591,762
2,033,764
u, 522,994
2,313,977
2,913,398
3,653,073
1,795,078
.Natui'e of business not allocable.
823,943,265
5,077,402
11,615,577
2,004,867
1,973,209
5,595,375
2,036,626
36,742,702
369,911,443
3,925,482
53,393,579
5,086,602
13,578,868
12,894,763
6,969,724
4,954,643
12,217,859
13,624,541
28,424,554
37,366,193
7,923,091
3,850,886
10,364,610
26,169,569
20,832,953
25,910,288
23,791,116
16,663,023
23,373,267
6,369,156
6,701,676
66,322,225
29,925,303
15,766,522
20,197,429
432,471
266,419,143
130,588,312
24,720,154
12,775,393
93,092,760
130,056,639
33,634,026
25,395,143
8,755,887
5,699,993
29,263,793
5,973,462
7,805,584
13,043.791
5,774,142
43,215,510
1,870,806
2,492,725
213,255
358,253
30,272,349
1,743,012
6,203,142
61,968
24,563,082
2,585,273
3,429,575
3,371,322
2,625,773
2,419,882
2,165,172
2,966,080
76,176
45,393,900
110,151
362,437
219,487
57,033
604,585
=^18,668
509,159
22,493,578
507,594
1,777,402
623,129
533,092
303,595
192, 161
176,366
967,566
872,613
3,292,455
1,765,227
502,241
114,687
873,120
1,655,996
1,012,023
1,375,078
396,842
2,764,128
595,670
349,240
7,486,686
987,305
3,061,021
3,342,775
95,585
4,563,309
2,286,650
241,913
233,556
1,311,131
2,151,902
531,146
735,555
135,499
39,338
194,123
81,015
110,779
274,447
125,257
8,932,109
2,925,925
836,035
1,961,957
198,413
1,823,406
143,501
946,883
90,984
389,926
5,356
95,173
420,507
90,120
143,064
49,311
86,395
22, 188, 0;.7
70,639
533,795
126,944
25,521
336,040
45,290
328, 503
11,403,317
250,526
922,637
324,492
281,721
163,484
90,724
104,291
467,677
439,704
1,614,258
622,512
264,598
68,065
457,630
815,932
549,732
767,768
287,460
1,408,546
321,037
181,944
3,916,292
624,053
1,554,550
1,704,603
33,031
2,271,775
1,075,029
110,390
119,408
844,731
1,136,845
287,957
396,214
76, 573
38,635
108,170
50,522
56,659
122,110
59,901
3,137,618
1,293,210
392,905
100,350
95,501
746,106
49,897
419,194
40,455
524,802
36,315
42,017
212,612
37,390
80,404
63,514
52,550
'3,955
1,311
94,818,310
567,796
999,595
320,500
89,532
381,716
207,847
2,534,996
57,522,979
1,441,067
4,711,990
2,733,422
2,632,540
1,743,451
1,123,374
740,172
1,518,889
1,037,645
4,240,928
3,221,996
1,371,985
601,953
1,433,226
5,818,063
3,486,564
4,284,588
3,362,387
3,326,355
1,443,865
1,168,601
3,126,259
957,003
860,117
1,290,649
18,490
28,782,904
12,643,772
1,275,093
1,737,009
9,631,670
15,359,863
1,884,589
3,969,963
1,633,374
1,015,412
3,214,415
162,948
1,570,631
1,908,531
779,269
176,352
43
37,879
6,716
11,827
1,982
105,971
11,930
1,094,621
58,316
118,678
203,879
139,579
457,972
33,858
32,339
12,808
37,100,153
473, 360
924,865
313,219
84,692
350,784
176,170
2,120,986
53,394,111
1,318,072
4,127,273
2,545,203
2,345,286
1,620,142
1,073,651
679,070
1,441,000
983, 501
4,023,521
3,084,987
1,330,107
538,854
1,351,387
5,267,351
3,251,181
5,867,489
3,967,473
3,357,312
3,294,219
1,333,305
1,093,717
2,986,432
830,169
810,741
1,277,890
17,632
25,781,446
U,247,119
1,151,238
1,559,507
3,536,374
13,836,317
1,737,383
3,373,650
1,446,864
917,110
3,168,947
141,561
1,438,845
1,662,457
647,510
51,645
104,857
155,885
114,028
396,579
26,666
58,932
90,778,409
487,040
961,354
318,410
86,170
360,559
196,215
2,248,799
56,142,970
1,427,276
4,591,225
2,783,422
2,473,339
1,669,767
1,065,132
709,653
1,504,968
1,053,393
4,156,102
3,118,609
1,:43,486
550,846
1,408,303
5,739,334
3,J57,412
4,104,075
3,341,367
3,273,821
1,404,295
1,136,512
2,981,353
345,373
850,415
1,267,817
17,748
26,943,449
11,953,213
1,223,692
1,641,406
9,083,U5
14,313,045
1,819,534
3,824,919
1,512,510
931,320
2,901,123
142,833
1,457,410
1,728,346
672,191
689,713,718
3,311,902
9,642,955
1,934,793
1,572,967
4,502,732
1,632,463
20,623,461
352,777,282
8,600,157
51,196,492
5,036,602
12,434,-898
11,411,861
6,320,599
4,701,781
11,853,217
12,076,647
27,362,477
36,209,924
7,656,760
3,554,370
9,903,908
25,579,011
19,148,245
22,568,941
16,353,342
23,030,554
6,333,699
6,284,750
54,645,973
20,370,252
14,484,195
19,002,405
289,121
237,411,333
113,712,002
22,006,465
11,175,290
80,530,247
118,329,357
31,721,792
24,821,529
7,982,006
4,990,824
26,330,742
4,662,293
7,082,953
11,237,213
4,869,974
Not available
53,705
107,253
170,679
120,380
448,878
27, 184
73,398
1,763,923
1,995,354
2,668,625
1,575,126
1,398,464
915,103
941,700
42,017
34,862,032
76,034
839,910
227,000
55,732
596,944
=39,766
312,502
22,021,005
493,173
1,711,431
623,129
5Cr7,651
290,063
138,285
175,933
951,563
769,329
3,201,034
1,755,703
500,021
105,928
874,042
1,642,109
937,215
1,384,663
410,407
2,754,536
567,345
335,391
6,348,278
683,736
2,915,286
3,190,997
53,259
4,276,784
2,031,012
211,050
217,390
1,602,572
2,150,213
540, 334
777,123
139,466
45,530
198,699
91,095
111,681
246,235
95,559
24,850
30,221
170,097
4A,066
106,399
23,212
33,544
-370
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
ACTIVE CCKPORATION RETURNS
Table 18 . —NUMBER OF RETURMS,
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
229
Major industrial group
Returns with acco-onting periods ended December 1961^
Nxmber of
retiims
Total
assets
(Thousand
dollara)
Business
receipts
(Thouaand
dollara)
Net income
(less
deficit)
(Tttouaand
dollar*)
Income
tax
(Thouaand
dollar m)
Inventories
end of
year
(Thouaand
dollara)
Returns with inventories at both beginning
and end of year
Anjount of inventories
at—
Beginning
of year
(Thotimand
dollara)
End of year
(Thousand
dollara)
Business
receipts
(Thouaand
dollara)
Net income
(less
deficit)
(Thousand
dollara)
(1)
(2)
(3)
M
(5)
(6)
(7)
(8)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries.
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals,
antliracite raining
Construction
Manufacturing
Beverage industries
Food and Icindred 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 equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Ifotor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments
photographic and optical goods; watches and clocks..
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and'heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations .
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of. real property, except buildings
Services
Hotels, rooming houses, canqjs, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Natui-e of business not allocable.
553,197
7,916
6,490
579
1,U2
2,967
1,302
35,315
77,246
2,034
6,666
57
2,677
6,413
3,702
2,414
1,624
9,979
5,136
575
1,631
1,305
3,233
2,223
8,189
8,021
2,959
923
1,150
1,695
4,635
29,742
21,364
4,551
932
2,345
158,221
51,946
6,343
5,830
39,723
102,215
6,375
5,937
3,826
8,747
23,297
14,730
13,979
20,324
4,060
174,155
13,84^
24,173
7,162
1,786
3,746
11,335
107,936
4,073
61,053
5,903
10,913
16,785
9,502
3,011
6,760
8,184
3,054
1,053,991,058
2,042,069
13,981,264
4,086,826
1,399,519
6,272,860
1,722,059
8,830,345
206,751,489
3,422,775
9,322,154
3,652,329
4,413,823
2,002,052
3,476,031
1,095,850
8,049,967
6,423,703
20,134,933
42,629,024
3,204,101
535,218
7,326,289
25,974,066
9,426,154
13,155,002
12,213,728
6,453,674
17,070,556
3,591,510
3,118,440
150,243,592
49,371,945
33,393,997
65,081,211
1,891,439
41,503,597
21,995,415
1,312,653
2,805,989
17,376,763
18,225,945
2,498,466
2,335,755
909,261
1,238,326
5,227,835
1,097,019
2,392,344
1,976,339
1,282,237
620,018,946
306,768,739
102,620,918
16,442,107
2,937,703
162,785,778
1,679,755
497,670,766
1,633,060
8,513,816
1,901,605
1,478,085
4,022,890
1,111,236
17,446,333
245,071,710
j,342,944
24,536,560
4,931,096
6,151,196
4,836,188
3,446,983
1,985,458
8,376,550
9,196,537
19,571,730
35,459,738
4,419,507
1,111,474
7,481,112
22,820,968
12,925,405
15,303,415
17,383,458
10,449,393
21,036,236
4,443,747
3,756,960
60,875,419
25,652,345
15,394,365
19,490,511
327,698
114,533,393
53,631,104
9,396,643
7,189,239
42,095,222
53,439,781
12,321,695
4,696,988
1,844,805
1,912,612
21,420,215
2,635,876
4,043,758
4,563,332
2,417,513
38,321,433
1,799,095
1,729,516
152,460
134,061
30,189,954
1,053,935
24,379,016
2,404,930
3,177,743
34,614
10,430,031 11,183,434
2,049,128
950,099
3,394,223
1,082,026
1,245,510
767,498
941,597
139, 175
1,224,742
1,547,252
4,295,914
1,207,032
873,567
569,114
1,459,813
31,558
35,642,376
52,147
836,213
219,615
53,173
508,242
^44,312
268,944
17,392,771
334,170
903,638
623,495
254, 674
128,633
136,907
68,118
763,916
659,456
2,533,745
1,717,506
282,316
44,228
750,022
1,523,020
712,262
1,321,014
1,094,757
151,382
2,633,790
506,854
193,313
7,171,629
342,843
3,015,896
3,248,120
64,770
2,009,942
1,171,835
83,941
141,005
945,839
766,592
221,554
155,145
36,372
7,314
127,329
52,594
56,555
109,729
71,515
7,391,474
2,851,603
623,334
1,260,847
150,422
1,826,399
96,919
501,871
75,029
522,183
5,051
40,374
277,518
45,123
76,312
25,510
50,785
^2,932
17,051,265
23,355
491,451
124,299
19, 579
320,033
27,535
169,730
8,613,722
162,505
453,187
322, 557
138,083
67,804
53, 3',7
39,860
366,905
334,737
1,252,940
597,605
145, 523
24,073
385,863
737,957
379,470
705,921
582,175
142,705
1,339,088
267,532
103,780
3,730,228
561,009
1,532,762
1,657,142
29,315
976,252
550,239
41,120
73,664
435,455
393,716
114,524
77,621
16,833
11,845
69,375
27,581
29,183
45,649
32,297
2,717,805
1,266,594
285,723
77,683
69,998
744,167
35,128
204,321
34,191
272,938
19,833
18,315
137,185
16,947
31,085
20,104
29,018
234
57,590,974
233,395
332,657
304,935
74,190
319, 515
134,017
1,052,340
39,342,030
595, 153
1,956,190
2,753,788
1,300,017
711,263
619, 691
302,117
1,071,116
684,728
3,152,325
3,029,456
835,475
171,496
1,117,595
5,339,325
2,349,847
3,562,453
3,058,474
2,194,222
2,982,335
903,077
551,931
3,004,137
880,071
854,663
1,251,389
17,564
12,619,310
5,974,185
509,205
926,603
4,538,372
5,255,904
752,555
303,530
330,485
353,162
2,344,543
79,293
345,610
630,620
389,221
503,707
27,776
53,360
111,498
53,406
200,324
9,595
42,748
2,798
54,145,693
214,373
777,783
299,052
71,082
290,367
117,237
399,375
37,245,341
494,276
1,754,144
2,517,345
1,264,763
679,027
590,267
275,701
1,032,953
621,791
i, 008, 100
2,895,702
809,374
155,869
1,065,809
4,831,038
2,246,515
3,491,043
2,879,644
2,201,113
2,970,710
342,327
615,729
2,385,111
319,605
805,735
1,241,639
17,032
11,703,089
5,495,942
453,700
860,724
4,176,518
5,905,101
701,538
717,418
328,520
330,762
2,371,651
72,505
795,558
583, 139
301,046
55,718,488
209,177
810,411
304,714
71,332
303,955
130,410
948,534
38,616,659
583,934
1,930,935
2,753,788
1,273,435
683,572
587,362
283,337
1,061,996
663, 563
3, 092, 695
2,925,925
825,385
164,209
1,108,225
5,326,384
2,281,719
3,501,455
2,923,656
2,134,274
2,950,149
377,644
631,356
2,871,306
779,735
345,590
1,229,619
16,862
11,800,488
5,711,797
493,968
385,587
4,332,242
5,777,010
730,077
779,211
341,792
327,224
2,120,992
71,673
792,032
513,954
311,631,
416,111,615
1,215,744
7,612,794
1,862,729
1,274,272
3,560,921
914,872
10,133,856
237,572,028
5,095,414
23,659,923
4,931,096
5,907,292
4,357,539
3,224,413
1,356,775
8,193,029
8,225,332
19,268,955
34,424,630
4,324,112
1,050,039
7,357,530
22,504,497
12,437,483
14,953,999
16,631,263
10,372,384
20,849,216
4,230,201
3,531,846
52,024,598
13,968,993
14,416,445
13,377,399
261,760
102,353,925
51,667,503
8,517,507
5,482,183
36,667,318
48,744,925
11,783,475
4,413,643
1,629,645
1,665,669
19,432,341
2,200,434
3,743,085
3,371,532
1,946,492
418,507
27,188
43,603
84,533
51,237
165,838
7,193
33,310
2,103
Jot availabl :
453,744
25,422
47,741
39,724
51,505
198, U2
6,854
39,336
5,170,807
393,833
90;,158
1,325,528
759,314
536,403
218,822
522,729
21.863
26,993,082
41,439
773,955
224,909
47,907
570,196
=64,057
174,718
17,152,320
320, 530
360,528
523,495
257,045
121,143
134,194
67,626
751,164
530,358
2,555,860
1,703,539
234,430
41,473
743,711
1,515,312
537,677
1,323,331
1,095,575
152,151
2,630,239
486,380
194,822
5,705,635
639,276
2,909,325
3,100,948
56,086
1,350,469
1,063,687
71,156
133,180
854,351
742,052
220,487
150,995
39,245
3,937
123,745
51,036
59,552
33,005
44,730
288,461
16,203
34,168
123,735
22,115
58,018
9,661
19,561
1.085
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
I
230
ACTIVE CORPORATION RETURNS
Table 18.— NUMBER OF RETURNS,
CORPORATION INCOME TAX RETURNS. JULY 1961-JUNE 1962
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR,
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
ar accoiintinr perio
Number of
returns
Total
assets
(Thcuaand
doUmra)
Business
receipts
( Thousand
dolUra)
Net income
(less
deficit)
(Thoummtd
dolUrm)
Income
tax
(Thouiand
doHara)
Inventories,
end of
year
( Thauaand
dolUra)
Returns with inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thoutmnd
End of year
(Thouamd
dollara)
Business
receipts
(Tbouaand
dollara)
Net income
(less
deficit)
(Thouamid
doltara)
(1)
(2)
(3)
(i)
(5)
(d)
(7J
(S)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
anthracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture
Furniture and fixtures
Paper and allied products
Printing, publishing, and allied industries
Chemicals and allied products
Petroleum refining and related industries
Rubber and miscellaneous plastics products
Leather and leather products
Stone, clay, and glass products
Primary metal industries
Fabricated metal products (including ordnance), except
machinery and transportation equipment
Machinery, except electrical and transportation equip'
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Motor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments
photographic and optical goods ; watches and clocks . .
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations.
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Netm-e of business not allocable.
637,089
11,065
7,241
237
741
4,194
2,019
4«,476
96,312
1,532
8,649
37
3,629
10,579
4,849
3,404
1,820
10,501
4,972
686
2,796
1,677
4,607
2,254
10,030
10,122
4,223
1,496
899
1,762
5,738
19,306
15,532
1,901
521
1,302
206,726
71,466
7,897
7,886
55,683
128,023
9,924
9,042
18,553
13,623
14,831
19,768
11,496
30,791
7,232
166,055
1,057
24,693
5,476
2,068
273
9,675
119,998
2,815
76,897
7,104
12,359
21,915
10,882
4,148
10,153
9,836
5,011
235,525,013
2,649,265
3,962,696
159,723
442,723
2,402,886
957,354
8,864,157
69,212,031
2,495,430
10,280,378
66,135
4,517,689
3,066,264
2,106,606
1,453,591
2,924,757
2,876,189
5,929,681
1,303,304
2,345,699
1,377,586
2,010,309
2,203,575
4,036,271
8,412,827
3,952,871
3,233,771
1,220,077
1,671,041
1,722,930
5,291,197
3,155,578
448,978
1,478,290
208,351
53,087,393
22,343,739
2,825,159
2,038,269
17,430,310
29,340,285
3,667,837
11,099,743
3,235,539
2,163,627
2,356,696
1,279,405
1,938,154
3,599,284
1,403,370
79,863,388
14,128,403
30,442,719
11,894,147
2,776,199
45,972
338,093
29,097,358
645, 987
12,393,965
2,542,634
1,083,665
3,128,771
1,231,951
1,667,388
1,890,575
353,481
193,421
326,272,499
3,389,342
3,101,761
103,262
500,124
1,572,935
925,390
19,295,869
124,839,738
3,582,533
28,857,019
105,506
7,427,672
3,003,575
3,522,736
2,969,185
3,841,309
4,423,0.34
3,352,824
1,906,455
3,503,534
2,739,412
2,883,498
3,348,601
7,907,543
10,606,873
6,402,653
6,213,635
2,341,931
2,445,409
2,944,716
5,446,806
4,262,953
372,157
703,913
104,773
151,830,745
71,907,208
15,323,511
5,536,159
rO, 997, 538
76,616,908
21,312,331
21,198,155
6,891,082
3,787,386
7,843,583
3,342,586
3,761,826
8,479,959
3,356,629
4,394,072
71,711
763,209
60,795
174,192
82,385
689,027
3,025,399
27,354
13,379,643
1,360,536
1,382,323
4,074,408
1,413,741
1,541,315
1,596,058
1,506,267
44,518
10,251,524
58,004
26,219
=128
3,860
=3,657
• 26,144
240,215
S 100, 807
173,424
868,714
4,634
233,418
179,962
55,254
103,248
203, 650
213,162
703,710
47,721
219,425
70,459
123,098
132,976
299,761
230, 321
245,460
130,338
38,816
155,922
315,057
144,462
45,125
94,655
30,815
2, 5 5 3,367
1,114,815
157,972
92,551
864,292
l,Jli5,310
30'5,592
630,410
99,127
32,024
66,794
28,421
54,224
164,718
53,742
1,590,635
74,322
257,651
701,110
47,991
2,007
46,532
445,017
15,955
367,743
54,799
142,989
44,997
66,252
23,301
35,610
=1,023
5,136,792
41,784
42,344
2,645
5,942
16,002
17,755
158,778
2,789,595
38,021
459,450
1,835
143,633
95,680
37,377
64,431
100,772
104,967
361,318
24,907
119,075
43,937
71,767
77,975
170,262
292,653
135,593
144,755
69,458
53,505
78,164
136,064
63,Ck44
21,738
47,466
3,766
1,295,523
524,790
69,770
45,744
409,276
743,129
173,333
318,593
59,740
26,790
33,795
22,941
27,476
75,461
27,604
419,813
26,616
107,132
22,667
25,503
1,939
14,769
214,873
6,264
251,814
16,482
23,202
75,426
20,443
49,319
43,410
23,532
1,077
37,050,984
333,901
166,938
15,565
15,342
62,201
73,830
1,482,656
13,180,899
845,909
2,755,800
29,634
1,332,523
1,032,189
503,682
438,055
447,773
402,917
1, 088, 603
192,540
•■}b, 510
430,457
315, 630
473,743
1,136,717
2,417,460
1,226,114
1,168,165
344,020
540, 783
516,670
122,072
76,932
5,454
33,760
926
16,163,594
6,669,537
765,388
810,401
5,033,298
9,103,959
1,132,033
3,161,333
1,252,339
652,250
869,372
83, 650
724,021
1,227,911
390,048
30,540
65,318
92,381
81,173
257,648
.24,263
39,591
10,010
32,954,460
259,487
147,077
14,167
13,610
60,417
58,833
1,221,610
16,648,770
823,796
2,373,134
27,353
1,080,513
941,115
483,334
403,369
408,047
361,710
1,015,331
139,285
520,233
382,985
285,578
436,313
1,004,665
2,376,441
1,087,329
1,156,199
323,509
490,973
476,983
101,321
60,564
3,956
36,201
600
14,073,357
5,751,177
692,537
698,783
4,359,857
7,930,716
1,035,845
2,656,232
1,118,344
586,347
797,287
69,056
643,287
1,074,318
346,464
35,059,921
277,863
150,943
13,696
14,333
56,604
65,805
1,300,215
17,526,311
843,342
2,660,240
29,634
1,199,854
986,195
477,770
425,771
442,972
389,835
1,053,407
191,634
518,101
336,637
300,578
46 3,000
1,075,693
2,373,617
1,180,419
1,157,093
323,672
526,651
505,146
110,047
66,138
4,825
33,193
336
15,142,961
6,241,416
729,724
755,819
4,755,873
8,541,035
1,089,507
3,045,708
1,170,713
604,096
730,131
71,155
665,328
1,114,392
360,510
273,602,103
2,095,158
2,030,161
72,064
298,695
941,811
717,591
10,489,605
115,205,254
3,504,743
27,526,564
105,505
6,527,606
7,054,322
3,096,181
2,845,006
3,655,188
3,851,265
8,093,522
1,785,294
3,332,648
2,494,331
2,551,373
3,074,514
6,710,762
10,036,548
5,937,673
5,984,458
2,231,333
2,103,493
2,702,9X
2,621,375
1,901,259
67,749
525,006
27,361
135,052,403
62,CV44,494
13,488,958
4,693,107
43,362,429
70,084,432
19,933,317
20,407,386
6,352,361
3,325,155
6,898,401
2,461,809
3,339,372
7,365,631
2,923,482
490,085
24,457
56,249
71,352
62,741
230,691
19,473
25,122
7,753
Jot availabl •
542,733
28,283
59,512
80,955
68,875
250,766
20,330
34,012
3,848
6,087,933
370,035
1,091,686
1,343,097
305,812
862,056
596,281
418,971
20, 154
7,868,950
34,595
60,955
2, on
7,825
26,748
24,291
137,784
4,368,685
172,643
850,803
4,634
250,605
168,920
54, 091
103,357
200,399
139,471
635,174
47,134
215,541
64,450
125,331
126,797
349,533
512,123
283,037
253,256
124,297
81,465
140,569
142,643
44,460
5,961
90,049
2,173
2,426,315
967,325
139,394
79,210
748,221
1,408,161
319,347
626,123
100,221
36,643
69,954
40,009
52,129
163,230
50,829
199,423
8,647
46,053
41,362
21,951
48,881
13,551
13,983
=1,455
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 1961-JUNE 1962
231
ACTIVE CORPORATION RETURNS
Table 18.— NUMBER OF RETURNS, TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR,
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Returns with nonoalendar ai-'^ountinij periods; endc-d^ — Continue'!
Number of
returns
Total
assets
(Thouaand
dotUra)
Business
receipts
(Thouaand
doiUra)
Net Income
(less
deficit)
(Thouaand
doltara)
July 1961
Income
tax
(Thouaand
doltara)
Inventories
end of
year
(Thouaand
doltara)
ith inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thouaand
dot tar a)
End of year
(Thouaand
dot tora)
Business
receipts
(TJtouaand
dot tars)
Net income
(less
deficit)
(Thouaand
dottara)
(1)
(2)
(3)
M
(5)
(6)
(7)
(8)
(9)
All industrial groups
Agriculture, forestry, and fisheries
Mining , . .
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonraetallic minerals,
antliracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture..
Furniture and fixtures
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)
machinery and transportation equipment . . .
Machinery, except electrical and transportation equip-
ment
except
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Jfcitor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods ; watches and clocks . . .
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations.
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Natui-e of business not allocable.
4S,923
940
286
128
2,493
5,940
59
507
316
191
264
133
675
237
( = )
250
62
192
139
277
62
65
95
451
1,332
1,155
81
23
(^)
17,210
4,883
755
515
3,613
11,635
569
329
3,529
1,304
930
1,405
730
2,289
692
11,767
12
1,508
316
91
19
614
9,036
171
5,129
448
739
1,439
773
290
774
666
634
U,733,735
195,602
346,407
( = )
( = )
254,694
35,373
394,374
4,460,463
652,111
731,301
136,902
169,403
64,569
55,333
37,122
140,200
104,575
60,265
137,359
61,536
162,271
465,057
492,965
301,702
270,748
115,051
63,370
103,622
362,213
209,820
27,659
114,516
4,215,195
1,336,633
233,405
133,352
1,464,831
2,254,227
73,974
744,467
664,213
177,697
123,884
r38,940
95,052
236,000
124,330
4,043,255
331,445
339,574
320,113
47,351
5,123
60,143
2,355,739
33,272
726,915
140,617
80,380
243,522
78,661
25,756
102,755
50,214
38,796
21,456,539
243,874
215,211
(^
(=■)
139,778
34,425
834,732
7,562,314
589,996
1,636,055
222,524
449,040
101,150
120,975
169,037
272,863
154,196
115,337
254,f'9b
106,494
269,137
788,635
805,044
511,593
480,258
157,266
81,968
174,264
363,573
272,918
28,727
54,894
11,253,030
5,417,398
1,476,267
334,026
3,607,105
5,502,700
471,880
1,524,216
1,545,473
344,040
483,953
354,135
211,808
567,140
237,932
253,493
585
33,222
31
4,837
9,529
30,779
174,007
508
671,235
59,340
138,431
156,131
68,465
27,795
89,023
121,550
3,417
628,589
6,918
4,553
(,'
(^)
2,754
1,640
5,060
313,222
23,376
107,766
6,814
11,607
541
2,368
8,751
10,837
3,950
1,555
2,510
1,999
22,642
5,762
31,301
9,369
31,681
11,561
5,908
4,276
30,350
16,267
5,545
7,333
(h
185,279
94,722
7,236
3,935
83,530
34,395
=1,503
40,173
13,541
2,451
2,962
5,851
5,624
10,284
6,162
75,679
970
12,554
17,848
2,530
1,013
4,215
34,016
3,533
7,253
2 698
2,577
4,506
3,892
563
122
=3,704
=730
332,474
2,926
4,638
(5)
C = )
2,996
451
4,495
130,207
11,827
53,424
3,979
5,343
924
1,313
3,539
5,818
4,175
(^)
2,025
1,878
1,255
12,582
3,193
21,107
7,917
16,232
5,941
3,165
3,576
13,654
6,601
3,16-4
3,720
90,073
39,285
4,331
2, Of';
32,371
49,213
1,772
21,313
11,399
2,048
2,489
3,131
2,337
4,674
1,575
23,413
34J3
4,928
1,318
1,127
527
1,261
17,299
1,510
3,052
585
1,262
2,264
1,455
233
1,353
895
10
2,767,830
19,657
13,823
{^)
3,337
2,335
54,741
1,285,328
205,514
190,584
43,140
57,515
20,837
13,995
14,345
13,768
18,372
13,284
57,781
7,780
34,651
125,499
143,522
114,136
112,505
25,043
20,640
32,295
12,503
7,522
216
4,740
1,365,996
597,869
83,017
52,624
462,228
740,343
21,957
232,607
250,127
59,050
50,278
10,143
36,730
79,451
27,784
15,493
1,971
3,833
4,154
2,302
1,364
1,220
649
289
2,379,409
15,495
15,723
(^)
(=■)
11,246
2,297
53,482
1,168,164
202,164
172,336
40,733
56,356
21,128
16,630
13,427
17,914
17,142
3,632
25,170
7,710
34,521
31,009
155,903
119,754
98,502
26,402
19,400
30,474
11,519
6,368
111
5,040
1,093, 370
412,489
80,390
41,730
290,369
650,065
19,809
218,286
217,405
52,132
46,824
3,427
30,171
57,012
25,321
2,583,724
16,905
13,758
'■V
(^)
8,272
2,386
47,497
1,222,153
205,514
136,339
41,424
55,390
20,772
15,787
14,398
18,636
18,371
11,019
23,545
7,731
34,196
115,853
147,776
113,615
111,923
25,931
20,088
31,023
11,876
6,936
216
4,724
(^5
1,257,054
545,493
82,427
45, .IS"
417,532
684,997
19,538
224,431
231,642
53,635
43,079
3,477
33,948
70,197
26,559
18,072,606
155,207
136,357
(^)
87,179
15,199
402,353
6,917,535
539,995
1,612,607
196,595
339,668
85,106
93,518
129,982
232,241
141,017
95,195
111,834
95,454
255,812
730,335
740,099
494,340
476,130
156,015
76,494
161,544
150,502
93,927
4,426
52,149
10,070,032
4,777,353
1,425,133
272,215
3,079,954
5,032,136
430,973
1,570,267
1,440,577
305,133
402,048
257,428
181,144
494,561
210,543
10,559
3,621
2,945
2,177
653
213
Jot availabli;
14,342
1,887
3,705
4,132
2,149
1,364
304
300
229,903
30,257
74,246
62,712
24,603
604
27,223
10,258
207
110)
514,505
4,853
9,594
3,423
460
3,332
305,142
23,375
107,705
3,921
11,020
95
1,559
6,531
9,103
3,049
(5)
1,366
=1,032
1,613
23,301
5,850
34,105
10,730
31,397
11,633
5,665
5,114
14,650
5,749
915
5,985
173,501
33,968
5,362
3,259
74,847
83,434
=1,552
33,510
13,576
3,205
4,164
4,448
5,592
10,491
6,099
3,455
=653
2,574
505
1,728
27
■'611
=115
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.'
232
ACTIVE C(»PORATION RETURNS
Table 18 . —NUMBER OF RETURNS,
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR,
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
ReturjiE with n'jncalendar ^ccountinj periods ended ^ — Continued
August 1961
Number of
returns
Total
assets
(Thouamnd
Business
receipts
(Thottaand
doltaraj
Net income
(less
deficit)
iThouamnd
doUara)
Income
tax
(Thousand
dottara)
Inventories
end of
year
(Thouaand
dotlara)
Returns with inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thouamnd
dottara)
End of year
(Thouamnd
dottara)
Business
receipts
(Thouaond
dottara)
Net income
(less
deficit)
CTTiouaand
dotlara)
(1)
(2)
(3)
«)
(5)
(6)
(7)
(8)
(9)
(10)
All industrial groups
griculture, forestry, and fisheries.
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
antliracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture..
Furniture and fixtures
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 equip-
ment
Electrical machinery, equipanent, and supplies
Transportation equipment, except motor vehicles
Motor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods; watches and clocks...
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations.
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Netui-e of business not allocable.
47,091
1,031
418
(^)
(^)
196
(=■)
2,878
6,655
75
565
1
289
365
278
212
97
947
337
40
14S
94
217
81
366
140
41
118
396
1,416
1,104
159
39
IW
14,560
4,601
655
402
3,544
9,031
859
410
1,162
1,109
1,121
1,456
630
2,248
958
U,186
53
1,953
335
155
22
630
9,777
261
6,153
450
1,029
1,536
755
371
1,333
632
794
15,593,005
257,963
673,017
(^)
633,478
(^)
430,275
4,352,427
532,903
649,375
2,790
462,979
172,176
92,590
69,215
241,686
177,384
561,421
137,437
285,103
32,650
126,503
97,712
187,612
373,180
167, »4
54,069
287,722
23,320
112,055
726,321
192,455
36,419
447,649
49,798
3,362,4W
2,147,793
193,101
103,752
1,850,940
1,077,233
135,725
94,244
120,415
126,987
169,361
95,966
86,191
248,344
137,388
3,753,866
91,418
1,073,119
204,344
37,563
5,656
40,270
2,244,120
52,376
1,516,889
185, 40y
115,965
224,788
U5,176
512,837
293,076
49,538
19,833
22,506,153
336,120
316,093
(^)
(^)
264,432
( = )
886,405
8,867,584
786,199
1,783,669
1,240
697,558
533,421
W5,319
166,337
280, 07t.
332,341
921,660
237,271
254,716
85,337
165,102
134,406
355,597
517,404
321,186
231,663
444,463
266,059
206,560
418,663
230,734
34,482
140,926
12,521
9,731,540
6,323,407
1,384,176
270,784
4,663,447
3,069,256
683,828
2U,487
235,921
236,923
574,373
227,331
150,519
740,869
338,877
289,040
2,365
49,516
12,656
25,901
7,176
23,868
165,726
1,832
1,603,860
214,643
441,845
119,588
333,r?7
257,923
90,458
6,343
&'j1,709
11,277
14,027
(=)
14,191
(^)
3,554
307,981
24,790
43,630
79
30,792
4,789
529
1,732
17,305
17,233
54,802
4,469
10, 638
^1,122
2,455
614
6,165
24,534
7,664
5g97
35,131
17,560
4,489
59,923
2,845
2,534
29,629
24,915
104,843
78,440
9,072
4,143
65,225
23,313
4,035
931
=213
356
2,859
23
2,014
13,253
3,035
71,738
4,024
16,110
3,494
3,734
=575
393
37,204
1,854
71,934
^1,147
9,983
21,217
1,723
41,119
=4,199
3,233
1,432
347,241
5,184
,197
953
(^)
6,947
181,754
12,562
26,198
36
16,146
4,297
339
1,264
3,366
8,931
27,969
2,068
5,856
349
3,027
1,262
4,669
15,747
3,770
3,096
17,479
9,329
3,394
20,741
3,416
1,663
15,337
325
56,983
35,749
3,706
2,399
29,644
19,223
3,551
1,796
949
937
2,263
1,702
671
7,354
2,011
29,942
1,892
7,077
212
1,941
4
463
17,656
697
44,110
1,109
5,543
11,204
1,047
20,157
3,534
1,466
383
2,437,227
33,643
16,127
{')
{')
12,965
( = )
47,910
1,323,251
297,256
149,115
313
139,040
51,124
25,145
20,449
43,541
20,0i0
141,487
19,540
24,442
10,301
24,251
19,394
48,718
99,758
45,541
16,114
81,566
8,554
42,562
11,413
2,937
182
8,299
841,967
470,569
50,693
41,976
377,895
335,479
34,341
30,084
46,198
35,797
54,991
4,417
29,166
100,435
35,919
147,884
1,753
6,346
7,485
3,213
124,525
2,900
1,662
2,268,998
26,634
17,044
(^)
(^)
15,664
(')
33,462
1,270,032
303,321
131,516
463
117,811
47,915
21,499
21,467
33,580
17,905
134,987
17,659
25,642
10,829
25,609
17,192
49,286
99,326
39,551
15,471
84,493
8,033
41,007
10,403
2,472
29
7,902
787,050
436,114
46,093
40,086
349,930
315, 503
30,793
24,369
44,894
32,690
61,614
4,111
23,007
38,522
35,436
119,232
1,231
6,035
5,718
2,657
100,127
2,189
1,275
2,326,091
27,658
15,523
12,838
( = )
37,322
1,300,637
297,256
140,703
313
138,523
46,295
21,719
20,207
43,541
19,903
140,571
19,478
24,442
10,301
22,717
19,249
46,999
96,448
44,056
16,114
81,130
8,554
42,108
U,159
2,319
72
8,268
789,508
445,429
48,948
41,107
355,374
309,907
31,873
27,952
44,218
30,330
52,374
3,727
29,166
90,267
34,172
tot availabl
144,257
1,736
5,752
5,929
2,776
124,478
18,875,092
233,462
245,127
226,279
J77,38'J
d, 097, 801
736,100
1,706,874
1,240
657,127
451,960
131,571
164,516
272,750
237,761
914,334
231,2U
252,817
84,511
127,104
125,951
340,372
473,925
295,137
Ul,572
441,479
45,812
193,675
216,538
73,092
3,773
139,673
8,319,624
5,773,689
1,261,850
259,766
4,252,073
2,738,630
641,247
193,381
209,422
180,997
550,008
172,114
143,783
647,178
307,305
2,276
1,310
883,489
58,674
144,880
167,940
72,723
289,660
115,268
34,344
1,662
503,640
10,366
16,266
15,969
(')
773
296,572
24,782
42,101
79
30,723
6,751
=250
1,810
17,203
15,855
56,330
4,564
10,882
=1,246
1,503
756
5,833
25,163
11,334
=938
35,075
2,445
5,767
25,772
=2,827
=1,230
29,329
99,061
70,127
8,151
3,268
53,708
26,918
4,336
1,412
888
363
3,288
516
2,402
13,713
2,016
54,824
=1,379
9,752
9,405
278
37,087
=1,598
1,279
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 1961-JUNE 1962
233
ACTIVE CORPORATION RETURNS
Table 18.— NUMBER OF RETURNS,
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major indiistrial group
Returns vdth noncalendar accounting periods ended^ — Continued
Niijnber of
returns
Total
assets
(ThtMiaand
dotUrm)
Business
receipts
(Thotiaand
dolUra)
Net income
(less
deficit)
(Thouamnd
dollara)
September 1961
Income
tax
(Thouaand
dollar a)
Inventories.
end of
year
( Thouaand
dollara)
Returns with inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thouaand
doltara)
End of year
(Thouamd
dot lata)
Business
receipts
(Thouaand
dollar a)
Net income
(less
deficit)
(Thouaand
do I la raj
(1)
(2)
O)
{^)
(5)
(6)
(7)
(8)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries.
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
antliracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture..
Furniture and fixtures
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)
machinery and transportation equipment
Machinery, except electrical and transportation equip.
ment
except
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
hfotor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments
photographic and optical goods; watches and clocks..
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
Ceneral merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations .
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking.
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Natui-e of business not allocable.
76,131
1,135
924
191
509
180
5,363
11,958
301
1,253
473
1,179
419
363
202
1,345
639
40
331
165
555
276
1,336
1,280
509
197
114
179
752
2,239
1,903
177
49
110
23,177
7,767
964
739
6,064
14,031
1,423
843
849
1,543
2,206
2,320
900
3,947
1,379
20,173
130
3,400
557
370
13
1,246
14,035
422
10,439
1,011
2,326
2,622
1,564
538
l,,?iO
1, ic;
713
29,631,086
287,563
458,272
63,008
315, 632
69,630
1,066,464
10,320,535
214,470
1,162,218
1,317,903
227,127
181,213
109,106
265,659
612,175
504,798
252,291
238,333
83,195
220,424
502,311
498,391
1,224,338
473,987
1,358,169
456,010
157,435
255,932
1,004,411
260, 563
48,783
674,270
20,695
4,781,487
2,546,040
418,236
201,142
1,926,662
1,998,205
262,609
196,452
76,729
203,215
354,418
162,446
156,931
585,405
237,242
10,023,461
848,352
3,355,939
1,940,623
164,553
1,064
141,965
3,517,339
53,571
1,664,456
353,437
186,563
283,077
146,163
295,486
262,316
132,414
24,437
39,576,194
351,856
355,150
126,154
178,110
50,209
2,352,701
18,744,726
376,225
3,483,913
1,867,008
605,811
257,919
265,968
384,950
782,205
1,072,266
364,909
388,209
176,960
316,926
641,642
1,503,228
1,515,919
726,309
2,387,415
1,076,157
222,834
322,949
772,176
381,736
28,30D
341,321
20,819
14,547,698
7,339,258
1,840,246
472,583
5,526,424
6,082,682
1,553,169
416,800
169,371
381,521
1,306,137
453,798
271,036
1,530,850
625,758
656,852
15,244
148,741
3,312
19,161
712
124,586
341,976
2,620
1,791,707
183,901
378,141
375,952
176,612
302,860
155,961
218,280
3,328
1,446,993
5,990
^5,339
1,685
^6,306
750
32,875
869,001
19,104
110,417
95,015
8,165
3,163
2,831
19,465
50,999
74,053
13,931
20,343
3,948
12,871
30, 670
64,520
88,739
38,304
129,415
50,365
3,005
24,663
59,260
12,421
^753
45,550
2,042
184,906
108,969
23,731
5, 649
79,539
65,118
11,906
9,745
15
=994
1,736
3,790
2,597
36,323
10,819
246,185
23,592
49,051
113,217
4,120
=413
7,235
47,736
1,647
54,853
11,346
8,234
9,583
4,620
9,440
=385
12,515
=738
719,481
5,284
3,160
1,001
1,264
895
20,789
458,430
9,559
57,469
46,301
5,075
2,563
3,967
10,445
21,044
37,379
6,312
10,980
2,375
8,361
18,236
34,905
48,922
24,625
63,678
26,291
6,278
7,665
31,155
6,304
627
23,215
1,009
96,826
50,579
7,056
3,159
40,364
39,931
8,413
5,034
1,044
2,320
3,534
3,044
1,563
W,979
6,316
57,630
11,113
23,181
1,791
1,581
6
2,660
26,647
646
36,142
3,615
3,634
5,715
2,40-?
11,379
4,618
4,724
65
4,281,431
44,934
18,174
2,192
12,049
3,931
142,795
2,603,848
45,074
2U,793
369,463
65,817
45,827
35,032
45,511
60,660
93,905
55,215
60,309
27,377
41,233
37,701
125,177
330,195
148,734
541,379
124,945
38,038
48,913
21,099
4,477
73
16,424
125
1,353,692
595,486
82,630
71,573
541,233
595,209
71,323
37,246
37,642
56,393
128,681
10,651
50,249
203,024
62,997
94,338
3,317
13,470
5,102
5,833
57,513
2,237
6,316
2,501
3,912,359
24,560
12,032
1,539
7,347
3,193
133,737
2,395,146
43,452
184,623
314,439
59,124
48,159
34,357
42,726
53,220
84,157
54,030
67,394
27,328
35,240
93,532
113,708
351,468
132,891
443, 9M
121,830
35,694
47,810
20,220
5,530
50
14,464
126
1,228,048
643,909
77,183
65,997
500,729
529,513
61,336
25,147
32,197
51,357
126,105
8,646
41,856
132,869
54,626
98,033
3,435
12,303
3,457
4,608
67,279
2,383
4,563
533
4,057,721
24,684
17,532
2,018
11,987
3,575
132,971
2,528,411
45,064
201,451
367,298
59,080
44,305
34,507
45,150
58,729
89,556
55,215
59,719
27,476
39,636
82,415
117,589
321,256
U6,340
536,468
112,814
36,921
47,435
20,603
4,164
42
16,272
125
1,244,535
652,033
80,142
70,091
501,800
538,264
67,171
29,733
33,371
52,515
112,670
8,456
44,935
189,413
54,238
Jot availabli!
86,658
3,602
12,673
3,473
5,340
53,749
1,987
5,834
2,277
32,337,175
164,983
228,035
55,161
124,949
47,924
1,205,202
16,747,005
365,655
3,387,420
1,786,256
478,936
231,314
257,754
330,991
675,514
636,111
345,173
333,256
175,181
278,437
572,815
811,078
1,393,997
693,287
2,374,460
1,019,732
213,640
279,498
436,724
98,014
2,532
329,242
5,836
6,322,984
1,626,262
416,757
4,779,965
5,286,463
1,386,665
345,817
143,254
326,016
1,132,050
314,875
241,599
1,396,187
562,950
881,859
124,977
203,986
109,453
97,020
177,293
76,594
37,526
970
1,044,514
3,256
1,130
1,508
=1,917
1,607
14,604
767,329
19,533
110,302
89,495
6,133
2,941
4,860
19,548
43,831
33,567
13,732
20,227
3,357
14,233
27,160
29,624
87,795
38,042
130,950
45,084
7,695
14,160
50,983
4,970
212
45,071
730
178,312
97,501
20,562
5,746
71,193
70,703
14,453
7,558
1,347
272
3,374
4,873
3,133
35,693
10,103
28,773
9,316
5,795
=90
1,869
11,534
=3,363
3,722
=378
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
234
ACTIVE CORPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table 18,— NUMBER OF RETURNS, TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
anthracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture
Furniture and fixtures
Paper and allied products
Printing, publishirg, 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 equip'
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
MDtor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments
photographic and optical goods; watches and clocks..
Other manufacturing industries
Transportation, communication, electric, gas.
tary services
Transportation
Communication
Electric and gas companies and systems ....
Water supply and other sanitary services . .
Wholesale and retail trade
and sani-
Returns with noncalendar accounting periods ended^ — Co-ltinued
October 1961
Number of
returns
(1)
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations.
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses,
places
Personal services
Business services
can^s, and other lodging
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.
50,034
331
535
(.')
I')
330
lU
3,338
7,535
189
393
375
214
154
810
453
37
167
256
311
153
219
(A
1,223
983
133
4
103
15,473
5,936
584
619
4,733
2,9^1
331
363
1,003
739
1,309
1,644
1,195
1,892
556
14,294
246
2,270
402
195
39
10,068
205
6,422
729
1,051
1,994
921
312
750
665
Total
assets
(ThcuKMnd
(2)
_L
31,263,160
184,063
202,395
(^)
99,344
68,220
794,062
9,484,893
163,713
1,245,696
482,940
316,609
181,109
60,985
512,634
133,539
406,573
36,565
866,751
290,550
245,436
162,060
328,433
3,379,706
301,183
99,426
(^;
(')
110,237
294,501
194,970
21,966
57,403
30,162
3,291,166
1,740,919
155,329
141,494
1,444,096
1,473,931
204,851
73,945
174,641
35,505
333,467
109,597
265,132
176,793
76,316
15,867,886
7,449,349
2,513,988
3,135,969
260,936
4,353
10'0,428
2,339,936
62,377
1,117,344
234,203
94,851
236,292
91,661
172,963
172,282
65,087
26,845
Business
receipts
(jynmaand
dottarw)
(3)
30,662,792
161,051
185,439
63,944
76,331
1,603,352
17,557,162
292,039
6,147,235
691,696
761,938
329,313
142,013
636,525
245,396
561,802
137,286
1,163,696
619,310
296,658
271,456
6U,934
3,701,138
443,613
160,992
180,925
321,346
250,712
42,107
19,929
8,598
9,010,733
4,866,207
833,974
472,412
3,559,821
3,965,681
954,815
193,952
319,692
186,100
1,109,322
260,399
492,434
448,406
178,845
513,003
24,931
111,425
5,616
26,006
2,761
36,581
255,996
4,692
1,299,497
139,640
139,352
484,790
121,301
164,059
136,397
113,948
1,204
Net income
(less
deficit)
Cntouaand
dotlTm)
(4)
1,101,137
^32
3,457
'•V
^705
5,321
27,903
542,839
12,925
50,934
18,611
24,338
6,599
0,0.;?
39,589
9,671
29,994
7,079
96,163
23,087
19,331
6,015
31,003
122,764
.:0,413
5,679
4,119
14,688
11,741
356
1,775
815
155,172
93,772
■ 4,278
6,236
83,258
57,003
5,706
5,763
11,425
1,535
22,394
2,541
3,442
3,147
4,397
323,010
19,849
37,320
208,850
12,055
614
4,215
44,377
729
29,56.4
^5,330
3,733
11,239
3,217
4,734
9,036
3,035
^614
Income
tax
(Thaviand
dollara}
Inventories
end of
year
(Thouaand
dollara)
494,624
1,464
3,904
( = )
904
2,815
15,252
309,243
5,833
29,822
10,826
12,346
4,228
3,122
19,060
4,757
16,955
3,6V.
52,858
13,397
9,530
5,746
16,836
74,775
12,796
4,541
(=)
3,055
6,725
4,743
357
735
340
35,220
43,855
2,254
3,727
42,864
34,074
6,161
3,348
5,248
1,097
12,242
1,391
2,354
2,223
2,291
.49,705
3,062
15,753
3,097
5,545
132
1,553
19,089
364
22,991
1,0D1
889
7,580
1,560
3,651
5,035
2,275
119
(6)
3,775,837
22,176
14,359
(')
3,916
9,580
128,598
2,544,941
23,773
327,053
150,526
102,579
41,103
15,643
70,527
20,346
95,115
10,300
235,354
86,232
33,304
31,329
91,795
1,017,075
83,438
27,670
(^)
(^)
41,682
3,235
2,215
172
764
34
979,065
451,134
42,526
52,965
355,543
502,642
51,680
30,163
75,957
29,085
142,512
5,175
107,155
60,909
25,289
Returns with inventories at both begirning
and end of year
Amount of inventories
at—
Beginning
of year
(Thouamnd
doltara)
(7)
3,512
6,799
7,672
6,350
48,159
1,834
3,510
5,027
3,441,078
17,906
12,823
'■V
1,545
10,512
114,257
2,348,322
21,109
261,186
37,054
100,923
45,359
14,293
69,955
19,212
35,213
9,795
241,258
85,513
37,593
32,363
39,657
1,024,737
31,696
34,679
{')
29,523
2,922
1,994
131
717
80
878,089
410,130
33,390
42,717
334,073
445,629
.41,148
21,210
70,860
25,081
132,312
4,077
94,407
56,534
22,230
f Thous«nif
doltara)
(S)
2,974
6,795
7,762
4,518
36,355
1,317
1,847
3,492,U9
21,592
12,379
1,949
9,530
112,828
2,378,050
23,333
311,397
36,991
101,433
39,232
15,3^7
70,312
19,909
90,959
10,284
223,777
84,530
37,182
31,515
88,085
1,014,227
76,332
27,570
n
40,527
2,879
1,915
122
764
78
387,278
412,923
36,300
46,222
330,401
450,462
45,255
24,992
73,146
24,964
128,072
4,190
94,052
55,790
23,393
Jot availabl
72,220
3,045
6,669
7,551
4,187
46,575
1,465
2,728
4,923
Business
receipts
(Themaand
dollara)
(9)
25,788,360
101,040
108,115
27,721
63,046
1,009,555
16,295,631
282,020
5,930,322
192,855
677,817
232,628
130, 620
525,042
.^03, 639
532,761
136,122
1,126,101
594,911
277,792
255,852
532,790
3,640,766
407,230
160,992
i')
163,388
74,715
62,318
2,095
10,051
251
7,573,294
4,014,821
660,146
305,145
3,049,530
3,413,378
803,773
174,134
230,779
122,264
990,080
197,410
432,531
407,407
150,095
Net income
(less
deficit)
(Thotiaand
doltara)
520,712
36,552
79,165
226,659
53,708
75,861
54,469
34,278
701,577
43
5,691
863
4,816
18,148
511,256
13,296
47,600
23,938
5,211
4,531
39,375
3,982
28,649
6,758
96,497
22,711
18,770
6,049
25,156
124,053
19,598
7,403
(5)
(')
4,328
5,828
3,999
124
1,657
43
143,972
75,623
2,114
3,991
69,518
53,554
10,301
7,558
11,900
373
21,529
3,324
2,617
4,847
4,795
17,101
^3,590
1,357
4,832
3Cf7
5,737
6,347
1,661
=462
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
ACTIVE CCBPORATION RETURNS
Table 18.— NUMBER OF RETURNS,
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR,
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
235
Major industrial group
Returns with noncalendar accounting periods ended-
November 1961
Number of
returns
Total
assets
(n<iuaand
doliara)
receipts
(Thousand
dotlara)
Net income
(less
deficit)
(Thousand
dotlara)
Income
tax
(Thousand
dollars)
Inventories
end of
year
(Thousand
dot tarsi
Returns with inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thousand
dollars)
End of year
(Thousand
dollars)
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
(Thousand
dollars)
(1)
(2)
(3)
M
(5)
(6)
(7)
(S)
(9)
All industrial groups
Agriculture, forestry, and fisheries.
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
anthracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and sijnilar materials
Lumber and wood products, except furniture
Furniture and fixtures
Paper and allied products .-
Printing, publishing, and allied industries
Chemicals and allied products
Petroleum refining and related industries
Rubber and miscellaneous plastics products
Leather and leather products
Stone , clay , and glass products
Primary metal industries
Fabricated metal products (including ordnance), except
machinery and transportation equipment
Machinery, except electrical and transportation equip'
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
hfator vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods; watches and clocks..
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade »
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations .
Eating and drinicing places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
tfetion pictures
Amusement and recreation services, except motion
pictures
Other services
35,078
719
A06
(')
(^)
249
125
2,263
5,993
107
436
325
217
93
365
509
44
179
178
263
195
261
128
51
97
426
1,113
883
150
24
(')
10,134
3,689
194
294
3,201
6,057
430
244
395
477
922
1,114
1,265
1,210
388
10, 060
57
1,348
320
171
2
493
6,949
220
4,104
45CI
635
1,165
496
270
515
573
17, 890, 708
184,880
228, 165
(^5
(=)
113, 807
101, 575
388, 695
6,863,691
175, 480
247, 772
19, 188
637, 836
582, 551
163, 012
3C4, 493
303,464
92, 284
626, 705
150, 663
289, 637
341, 107
161, 077
345, 871
334,856
488, 572
620, 320
60, 536
47,913
143, 116
252,153
125, 157
55, 376
61, 281
(=)
2, 253, 623
1, 224, 560
141, 605
112,695
970,260
901, 388
66,086
74,308
143,778
67,438
95,465
50,896
259, 347
144, 070
127,675
7, 221, 104
1,009,481
1, 037, 150
3, 218, 252
267, 732
56, 330
1, 590, 512
41,647
487,434
100,066
50, 280
126,480
34, 524
62,994
70, 791
42,299
18, 780, 353
163,480
144,235
(')
(=■)
64,806
74, 170
735,937
10,915,859
267, 107
735, 626
7,612
940, 342
1, 227, 669
284, 562
533, 305
295,915
148, 499
866, 690
119,833
386,423
561, 327
207,881
352, SCO
519,820
314, 461
1,380,219
101,348
73, 188
223,035
189, 561
131, 199
39,244
15,998
(')
5, 717, 809
3, 311, 796
468, 464
280, 451
2,562,881
2,165,451
438,886
143,402
244, 396
127,979
336,018
126,081
434,025
264,664
240, 562
316, 317
3, 020
42, 554
2,231
42,308
81
38,301
135,713
1,559
595,748
68, 351
76,345
238, 144
46, 512
49, 329
67, 623
49,444
980, 378
2 5, 145
1,921
(=5
(3)
3,463
^1,477
11,962
535,293
22, 160
16, 871
832
35, 274
37, 581
7,951
39,084
14, 571
6,629
65,383
1,833
30, 149
20, 546
8,882
11,909
23,801
62,912
67, 937
29,566
6,500
12,391
12,531
20,845
5,562
14, 438
790
(^)
101,033
80, 562
24, 593
5,297
50, 672
16, 513
1,917
2,524
-9, 196
2,376
^763
1,760
7,565
10, 330
3,958
301, 334
3,919
25, 660
207, 139
10,702
6
4,260
49,035
513
^5, 521
1,432
5,256
563
7,757
524
2,958
403, 330
1,695
2,884
(')
1,697
1,002
6,713
233, 243
11, 363
9,077
21
16,648
20, 317
4,304
20, 179
5,604
3,925
32,919
1,105
15, 193
11, 754
5,121
5,053
13, 393
34,800
39,459
15, 623
3,465
6,410
7,500
8,155
2,513
5,243
347
(') ■
55, 940
39,924
12, 012
2,570
25, 342
14, 141
1,600
402
507
1,004
367
1,183
4,397
4,681
1,375
32, 379
1,415
6,147
2,003
5,272
10
16, 193
266
12,159
669
644
3,323
810
3,598
2, 541, 394
23,768
14, 257
(')
(=)
2,311
11> 566
74,022
1,709,490
23, 196
55, 750
5,636
177, 060
139, 670
37, 688
86, 130
35,292
19, 269
131,395
16, 143
65,776
101,438
32, 227
55,711
99, 371
204,433
1C4, 710
203, C44
14,457
13, 326
37, 263
6,413
4,675
39
1,690
('5
696,413
365, 550
31, 211
40, 742
293, 597
300, 782
21, 73LI
25, 293
68, 066
19, 203
32,942
2,482
94, 656
36,405
30, 031
,;,05V
1,058
733
1,613
5,532
3,541
302
"974
4,190
2,493,305
22,975
13,330
('5
(')
2,900
9,993
50,435
1,778,410
20,600
48,100
5,611
166,772
197, 353
32,632
76,618
36,095
18, 077
127,806
16,213
63, 330
98, 198
24, 218
51,979
91,191
204, 065
102, 160
333, 436
12,907
12, 622
38, 427
5,048
3,051
37
1,939
608, 462
326, 563
27, 741
35,999
262, 823
256,926
16,987
17, 170
52, 682
14, 832
36, 424
2,784
87,129
28, 918
24, 973
2,430,736
20,600
14, 065
(=5
(')
2,226
11, 459
54,434
1,676,715
23,196
50, 352
5,636
177, 060
184,974
35,830
84,639
35,292
18,618
129, 541
16, 143
65, 724
93,613
30,500
55, 228
93, 336
200, 235
104, 278
202, 527
14, 254
13,661
37, 028
4,506
2,763
39
1,690
643,992
342,575
28,146
35,398
279, 031
273, 322
17, 286
23, 249
67, 054
16, 903
29,753
2,059
86,095
30, 923
28,095
Nc t available
14,470
664
1,386
4,797
4,200
264
706
2,433
677
1,539
5,197
3,541
302
915
4,174
16, 118, 071
101,900
113,404
(3)
43,001
67,238
365, 731
10, 508, 743
260, 925
653, 214
7,612
938, 160
1, 138, 587
271, 102
523, 063
291, 164
138, 529
843, 238
116,276
383, 073
536, 093
197,569
331, 435
477, 468
747, 162
1, 379, 186
100, 331
77, 589
206, 787
69, 249
51, 698
1,164
15,998
Ci
4, 736, 668
2, 702, 932
266, 689
240, 619
2, 195, 624
1, 820, 617
344, 669
135, 012
232,741
93,452
287, 728
34,150
430, 591
212, 274
213, 119
32,455
4C, 557
69, 055
31,025
10, 379
Netui-e of business not allocable.
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
740-311 O - 64 - 16
236
ACTIVE CCffiPORATION RETURNS
Table 18.— NUMBER OF RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Returns with noncalendar accounting periods ended^ — Continued
Januai:/ 1962
Number of
returns
Total
assets
(Thcuaand
dottarm)
Business
receipts
(TTKHiaand
dottarm}
Net income
(less
deficit)
(Thousand
dottmrmj
Income
tax
(ThauaMnd
doltarm)
Inventories
end of
year
(Thtxtamid
dolUrm)
Returns with inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thouamnd
dollmrm)
End of year
(7h<Ktam\d
dollmra}
Business
receipts
(Thoiiaand
dollmrm)
Net income
(less
deficit)
(Thoummnd
dollmrm)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(3)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
anthracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture
Furniture and fixtures
Paper and allied products
Printing, publishing, and allied industries
Chemicals and allied products
Petroleum refining and related industries
Rubber and miscellaneous plastics products
Leather and leather products
Stone, clay, and glass products
Primary metal industries
Fabricated metal products (including ordnance), except
machinery and transportation equipment
Machinery, except electrical and transportation equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
MDtor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods; watches and clocks...
Other manufacturing industries
. Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment
Automotive dealers and gasoline service stations....
Eating and drinking places
Building materials, hardware, and farm equipment....
Other retail stores
Wholesale and retail trade not allocable
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, cervices, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Netui-e of business not allocable
Footnotes at end of table. See text for explanatory s
43,328
401
272
I.')
169
71
2,519
5,261
297
1
230
1,081
302
98
110
627
260
(.')
117
118
273
(.')
225
71
7<4
111
323
1,005
805
124
(^)
(=)
20,370
4,416
334
658
3,424
15,485
517
3,182
5,305
1,271
873
931
1,142
2,264
469
9,346
40
1,266
403
91
497
6,861
139
3,863
239
669
1,265,
525
228
330
507
21,705,038
35,019
110,988
(=■)
86,189
24,202
Ml, 835
2,096,568
182,848
1,814
92,830
285,282
80,038
36,769
45,070
229,031
102,736
(^)
55,925
36,889
71,901
142,249
148,606
254,987
13,127
22,937
69,436
132,444
120,033
98,530
14,991
(=)
(=■)
13,282,837
1,405,204
74,338
224,116
1,106,700
11,794,241
100, 601
9,142,594
1,439,899
349,670
149,271
46,639
182,421
333,146
33,392
4,863,095
113,905
1,576,707
394,375
473,811
46,163
2,233,074
21,184
696,504
133,503
52,792
338,236
42,493
32,613
66,624
30,193
8,159
33,999,533
147,184
67,503
36,724
30,510
924,136
4,221,494
m
480,819
2,440
227,957
837,943
132,568
72,738
35,259
236,857
215,011
(^)
120,855
121,412
117,548
(^)
301,693
243,211
373,626
32,376
41,018
102,651
234,930
155,643
136,971
15,958
27,565,642
4,586,370
613,652
633,707
3,339,0U
22,780,620
536,123
16,986,820
3,113,666
530,500
453,227
112,666
350,521
697,037
198,652
331,566
1,399
78,851
1,315
2,804
34,623
209,947
922
586,220
42,942
90, 36l>
235,511
65,103
46,893
46,487
5«,913
95
955,604
1,610
227
m
491
^113
7,138
121,783
3,387
472
7,654
21,609
195
^2,683
3,521
9,553
5,976
5,030
1,774
2,626
13,679
12,393
14,414
4,776
1,550
3,230
10,630
10,032
1,289
( =
703,079
70,635
6,373
10,317
53,945
628,845
7,033
536,575
53,255
6,395
8,813
1,158
4,323
5,793
3,599
96,804
1,290
22,937
27,456
4,055
2,341
37,893
691
14,265
117
2,462
8,705
1,782
4,342
=419
68
470,014
1,306
623
287
334
5,645
67,007
i')
4,140
240
2,273
10,900
991
310
1,344
4,745
3,435
3,487
599
1,051
5,907
7,715
3,285
90
2,530
2,013
4,692
1,816
1,230
565
(')
(')
352,966
32,021
1,731
5,725
24,565
319,577
3,286
267,701
31,021
5,760
3,431
322
2,367
5,689
1,363
30,312
551
10,474
935
l,o25
15,958
222
10,311
783
1,095
4,513
820
1,920
779
396
23
4,690,973
7,743
4,573
(^)
{')
830
3,743
31,542
579,925
(^)
38,745
1,006
26,633
113,384
22,915
11,144
7,605
22,519
28,623
13,267
15,768
13,290
40,317
42,669
78,455
7,908
7,399
21,311
47,808
6,434
6,080
346
{")
3,989,289
474,403
17,919
88,533
367,951
3,483,41o
27,374
2,566,338
506, 160
101,931
61,453
3,103
73,308
143,749
31,470
21,466
602
2,047
3,148
7,126
■354
922
2,267
4,030,451
7,496
1,194
(^>
430
764
58,456
y<7,338
(^)
31,043
527
21,930
104,135
20,552
13,454
7,093
19,259
19,533
(^)
11,921
15,012
13,684
58,916
33,866
73,391
6,196
5,419
21,343
47,058
5,850
5,636
214
(^)
3,453,859
435,656
18, 596
79,737
337,223
2,990,^49
24,557
2,144,448
471,523
88,776
54,438
2,430
69,946
134,331
27,754
4,511,220
7,148
1,375
<^'
(^)
528
847
68,035
559,475
37,014
1,036
25,297
111,841
21,029
11,144
7,513
21,835
26,539
(5)
13,251
14,818
13,164
37,939
41,639
75,927
7,887
6,314
20,614
45,445
5,930
5,646
344
3,852,830
454,654
17,354
85,271
352,029
3,370,019
26,696
2,504,990
481,949
94,980
54,979
2,631
63,333
135,461
28,207
30,898,108
88,939
31,431
16,287
15,144
523,224
3,355,553
407,333
2,440
185,303
775,089
123,779
71,642
78,397
261,374
207,223
115,791
119,615
114,354
272,675
218,596
353,361
32,814
36,038
84,712
216,624
54,120
47,981
6,139
(^)
26,151,043
3,962,003
502,811
486,729
2,972,463
22,015,593
491,063
16,647,603
2,947,621
504,111
370,496
93,021
319,310
642,363
173,447
16,253
131
1,609
7,673
5,476
49
Not availabl 2
16,317
163
1,454
5,178
5,514
55
696
2,257
193,748
9,889
54,137
47,968
44,721
3,512
13,934
19,587
809,047
1,634
^298
229
^269
5,054
111,975
7,730
472
4,307
18,801
235
=2,717
3,709
6,530
6,101
(h
5,445
1,588
2,126
(5)
13,426
14,842
13,131
=23
5,265
1,476
7,418
1,806
1,668
133
(^)
682,539
58,002
5,334
7,390
45,278
622,765
6,346
535,183
56,137
8,808
6,602
457
3,365
5,862
1,772
6,337
=235
2,274
1,316
1,103
24
250
1,605
tatements and for "Description of the Sample and Limitations of the Data."
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
237
ACTIVE CCHIPORATION RETURNS
Table 18 —NUMBER OF RETURNS,
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Retorrii- wi th :
i.-alcnd^ir aecoiintinj^ pc'riocis '-^nded
February 1962
Number of
returns
Total
assets
(Thousand
dollar a)
Business
receipts
(Thouaand
dollara)
Net income
(less
deficit)
(Thouaand
dollar a)
Income
tax
(Thousand
dollars)
Inventories,
end of
year
(Thouaafid
dollarm)
Returns with inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thouaand
dollars)
End of year
(Thouaand
dollar a)
Business
receipts
(Thousand
dollara)
Net income
(less
deficit)
(1)
(2)
(3)
(■i)
(5)
(6)
(7)
(8)
(9)
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonraetallic minerals,
antliracite mining
Construction ;
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and sijiiilar 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 equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Motor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods ; watches and clocks . . .
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies ;
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations.
Eating and drinking places
Building materials, hardware, and farm equipment.
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motior
pictures
Other services
42,749
730
540
17
164
3,534
6,003
480
251
550
308
(=)
P)
149
655
286
(=)
390
143
(')
340
97
Natui'e of business not allocable.
130
434
1,348
1,134
81
(')
(^)
13,919
4,472
498
626
3,348
9,156
628
491
1,576
1,017
1,063
1,381
965
2,035
291
II, 572
11
1,673
331
124
2
571
8,674
186
4,872
274
738
1,319
925
321
701
594
231
12,041,825
176,925
194, 689
18, 526
(')
91, 328
74, 174
664, 982
3,241,505
971, 603
117,576
96,784
109, 656
(=)
118,765
277,389
161, 730
177,063
96, 515
46,799
209, 505
259, 571
237, 873
34,572
(^)
66, 886
129, 132
195, C95
169, Oil
15, 705
( = )
3,488,368
1,144,457
95,931
179,082
869,444
2, 271, 082
1,001,771
302,906
135, 278
217,828
151, 000
68, 545
190,905
202, 849
72,829
3, 317, 221
69,947
747, 556
322, 288
19,685
11,496
50, 338
2, 057, 722
38,189
150,566
55,128
148,425
169, 816
57,612
128, 032
45,949
7,:' 12
22,324,408
176, 136
214, 570
5,362
115, 149
87,906
1, 650, 625
5, 960, 089
('5
2, 015, 204
293, 806
276, 518
283, 210
164, 865
386, 862
304, 071
274,924
156, 210
97, 508
360, 464
84,463
118, 314
258,666
231,656
215, 102
11, 758
(=)
13,093,878
3,735,078
573, 707
446,045
2,715,326
9,174,469
6,489,502
505, 104
291,134
327, 183
486, 883
223, 541
425,248
425,874
184, 331
313,324
394
20,485
8,413
3,124
874
79,277
204,778
979
47, 594
98,629
129,698
121, 037
39,962
155,992
85, 355
863
597, 297
15, 111
'10,136
=335
(^)
%729
444
4,297
276, 247
(')
101,484
6,194
6,527
8,756
23,264
19, 728
(=)
14,430
3,152
5,157
13,044
10, 666
3,443
(')
3,734
14,556
4,099
4,958
^^731
(3)
(=)
235, 354
51, 986
9,257
5,687
37,042
178,047
139, 089
12,015
3,773
4,548
=665
4, 060
6,832
8,395
5,321
47, 278
8
9,134
4,812
'9
,288
28, 736
518
25,083
2 1,579
1,815
6,454
2,901
1,566
9,587
4,339
=36
317, 985
4,827
1,593
486
1,097
10, 395
144, 924
51, 078
4,198
3,227
3,525
3,008
12, 821
10, 350
(4
8,097
('5
3,090
2,400
8,899
8,028
8,410
1,734
1,140
7,628
3,126
2,895
223
(^)
(^)
117, 799
22. 9 12
4,224
2,848
15,840
92,536
72,011
6,439
2,455
3,166
923
1,507
2,579
3,456
2,351
20, 823
134
2,927
1,082
312
15,047
193
508
731
3,025
2,065
794
5,351
2,014
2, 310, 537
19,649
8,942
2,935
2,392
2,448
125, 501
904,766
336,207
36,858
32, 195
24, 879
(=5
24,811
54,988
34,640
(=)
42, 241
(^5
18, 321
11,960
60,718
63,600
72,752
8,824
('5
21, 660
33, 332
5,554
5,440
47
(')
(^)
1,229,882
387, 198
30,215
69,964
287,019
820, 233
402, 658
80,829
60,410
53,992
56, 361
4,561
78, 806
82, 616
22,451
16,227
509
4,192
1,841
5,965
1,165
737
1,818
16
2,030,242
15,473
9,546
2,975
(^)
2,530
2,881
110,761
764,872
288,247
32,584
21, 631
20,499
(=5
23,497
50, 859
28,664
('5
37,463
('5
13,350
9,462
47, 694
61,664
51,100
6,817
18, 738
31,627
2,492
2,357
47
(.')
{')
1,113,242
335,914
27,423
60, 394
248,097
756, 857
379,951
73, 035
52, 320
54,402
49, 780
4,186
69,090
74, 093
20,471
13,836
365
3,216
1,474
6,493
120
799
1,369
20
2, 168, 870
15,253
8,612
2,786
2,248
2,411
113,919
846,917
310,905
36,798
26,093
20,556
ei
24, 505
54,792
32, 814
Ci
40,875
(=5
13,995
11, 795
54, 229
63, 599
67,471
7,729
(=)
21, 660
33, 332
2,473
2,359
47
(^)
(')
1,166,852
358, 206
27,509
66, 630
264,067
786,791
401,974
76,964
51, 873
52,003
49, 379
4,302
72, 178
76, 118
21, 855
^ :)t available
468
4,173
1,667
5,902
226
595
1,797
16
19,017,285
110, 261
130, 564
5,168
(')
47, 502
72, 710
851, 715
5,466,584
1,937,536
218,961
190,452
158,767
362, 119
284, 890
{^)
262,942
139,459
38, 628
340,006
256, 409
325, 133
77,255
110,989
257,959
32, 852
30, 208
1,908
(^)
{')
12, 178, 782
3,161,923
472, 200
410, 783
2,278,940
8, 850, 696
6,459,520
486, 573
242,487
300, 728
406, 795
185, 523
3¥8, 880
370, 190
166, 163
15, 663
71,235
35,653
62, 382
5,325
24,976
31, 228
65
Footnotes at end of table. See text for explanatory statements and for "Description of the Sajnple and Limitations of the Data."
238
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE CORPORATION RETURNS
Table 18. ^NUMBER OF RETURNS, TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Returns with noncalendar accounting periodE ended^ — Continued
Number of
returns
Total
assets
(ThouMatid
dollmra)
Business
receipts
(Thouaand
dotUrmj
Net income
{less
deficit)
(Thouaand
doltarm)
Income
tax
(Thousand
doUarm)
Inventories
end of
(Thouaand
dollar m)
ith inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thoutand
dollar a)
End of year
(Thousand
dollara)
Business
receipts
(Thouaand
dollara)
Net income
(less
deficit)
(Thouaand
dollara)
(2)
(3)
{^)
(5)
(6)
(7)
(8)
f^)
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining
Bituminous coal and lignite raining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
anthracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products , except furniture
Furniture and fixtures
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 equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Motor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods ; watches and clocks . . .
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies _. . . .
Other wholesalers
Retail trade
Food
General merchandise. .'.
Apparel and accessories
Furniture, home furnishings, and equipment
Automotive dealers and gasoline service stations....
Eating and drinking places
Building materials, hardware, and farm equipment....
Other retail stores
Wholesale and retail trade not allocable
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Hatul'e of business not allocable
o0,449
1,319
1,168
2
12/i
562
480
9,677
12,765
280
1,137
(')
415
364
963
449
252
1,189
613
122
373
156
950
339
547
180
332
741
2,253
1,836
198
26
193
24,262
9,286
1,275
1,308
6,703
14,339
1,314
531
869
1,645
1,892
2,717
1,376
3,995
637
18,935
50
2,461
849
273
12
1,043
13,958
289
900
1,651
2,872
1,298
589
1,100
1,273
22,596,597
334,797
612,798
14,288
101,452
236,398
260, 660
1,933,752
6,717,070
158, 547
1,490,677
(=)
342, 198
193,181
333,913
152,652
230,258
330, 076
245,407
104,619
65,261
45,995
389,076
156,077
445,809
408,110
93,314
894, 394
172,842
445, 190
344,060
52,746
28,743
19,636
4,936,303
2,743,965
329,657
300,775
2,113,533
2,026,182
479,453
61,325
79,060
258,790
293,822
152,750
228,030
472,452
166, 161
6,262,581
704,859
1,605,290
533,057
86,811
2,791
79,067
3,209,505
41,201
1,344,649
270, 199 ■
108,082
453,243
143,739
95,028
188,634
85,724
9,452
35,865,752
469,448
599,028
4,824
101,817
203,217
239, 170
4,349,268
12,324,659
320,750
3,425,912
655,917
546,716
617,213
360,554
282, 144
522,327
376,882
184, 353
147,632
116,287
548,832
244,776
875,458
703,333
219,133
(')
1,083,233
346,409
475, 061
406,224
55,597
21,317
11,923
9,268,621
2,161,601
841,700
6,265,320
5,821,555
2,409,770
150, 082
168,873
450, 330
819,726
426,254
450,228
946,292
413,433
483,818
4,974
65,612
4,765
11,006
1,837
46,236
348,755
633
1,653,132
160, 150
132,755
722,019
171,964
97,054
155,006
169, 134
961, 514
^10,090
20,989
3,386
3,753
1,346
11,999
71,279
479,690
10,872
207, 526
22,547
12,383
1,564
8,041
3,574
20,915
34,969
2,424
4,070
3,452
13,878
6,037
34,739
28,797
2,734
(')
7,151
19,274
30,852
23,279
5,55B
2,011
4
242,666
152,627
■ 19,391
18, 539
114,197
85,174
35,508
4,019
2,549
5,524
7,646
1,788
5,503
22,637
4,365
76,527
^1,269
13,089
15,635
4,749
4,874
37,628
1,788
49,843
7,238
4,858
23, 565
5,695
1,608
3,056
3,823
519,372
2,460
9,227
136
811
2,362
5,918
40,778
270, 314
5,205
108,215
(')
10,351
3,599
4,970
5,436
4,000
10,306
17,913
2,576
3,261
1,853
9,123
3,414
17,344
19,235
4,157
7,407
10,463
13, 395
9,127
2,969
913
386
116,710
70, 529
8,523
8,531
53,420
43,876
20,454
2,265
1,000
2,817
2,890
2,348
2,662
9,440
2,305
35,326
648
6,936
2,260
1,779
22,417
293
2,480
1,871
12,939
2,954
2,178
6,007
2,723
3,683,430
37, 556
31,630
206
4,001
6,704
20,719
258,658
1,778,922
24,837
419, 597
102, 039
59,876
74,129
51,290
32,265
44,566
40,345
19,738
14,629
18,452
48,921
45,193
136,700
112,070
133, 563
20, 173
315,277
51,267
9,966
8,261
1,2U
473
21
850,606
88,647
124,009
637,950
618,041
136,336
19,947
34,971
30,919
97, 323
7,529
85, 322
155,689
43,349
2,233
4,741
13,810
17,089
5,137
4,862
6,729
3,301,013
23,267
23,096
40
4,006
4,035
15,015
235,943
1,646,654
21,983
390,349
(')
92,153
52,314
77, 573
50,019
29,313
37,831
35, 530
18,762
11,231
16,051
44,300
40, 380
128,996
127,136
16,289
(')
300,268
50,459
7,166
5,463
1,058
616
29
1,317,734
766,247
85,033
104,677
576, 537
512, 342
109,423
18,016
30,531
70, 110
73,145
5,344
73,284
126,989
39,195
1,574
3,563
12,313
12,866
3,627
4,241
3,795
3,495,579
31,520
27,876
206
4,001
5,597
18,072
228, 554
1,723,275
23,348
409, 538
(')
96, 316
59,135
70,982
50,100
30,821
40,783
38,474
19, 561
14,331
17,902
46,997
42,851
135,027
129,578
19,609
(')
312,728
49,919
■8,402
6,849
1,059
473
21
1,428,311
816,160
85,801
117,743
612,611
571,962
127,972
17,363
32,313
74,734
89,413
5,950
80,286
143,426
40, 139
326,631
440, 303
2,525
86,677
123,138
227, 963
2,431,649
11,327,75:
293,763
3,223,415
P)
604, 320
460,144
531,203
342,387
240, 711
440, 389
344,773
179,934
138,778
110,592
441,737
221,262
844, 043
604, 322
637,699
193,217
(=)
1,063,790
298,374
133,812
116,954
9,170
11,173
1,515
13,733,404
8,176,205
1,978,235
754, 558
5,443,412
5, 192, 141
2,247,702
133, 393
143, 317
379, 583
717,075
304, 023
410,789
855,754
365,053
Not availi ble
1,842
4,100
12,069
14,771
5,137
4,563
5,087
2,679
641,803
95,892
94,250
185,239
113,993
51,536
69,089
31,804
2,303
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 1961-JUNE 1962
239
ACTIVE CCff^PORATION RETURNS
Table 18.— NUMBER OF RETURNS, TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Returns with noncalendar accounting periods ended-'- — Continued
April 1962
Number of
returns
Total
assets
(Thousand
dollar a)
Business
receipts
(TJwusand
doUara)
Net income
(less
deficit)
(Thouaand
dollar*)
Income
tax
(Thousartd
dollar a)
Inventories
end of
year
(Thouaand
dollara)
Returns with inven-tories at toth beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thouaand
dollara)
End of year
(Thouaand
dollara)
Business
receipts
(Thouaand
dollara)
Net income
(less
deficit)
(Thouaand
dollara)
(1)
(2)
(3)
('V)
(5)
(6)
(7)
(3)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining ,
Bituminous coal and lignite mining
■ Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
antliracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture
Furniture and fixtures
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 equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Jfcitor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments
photographic and optical goods; watches and clocks..
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and equipment
Automotive dealers and gasoline service stations..
Eating and drinking places ^ . . ,
Building materials, hardware, and farm equipment.:
Other retail stores
Wholesale and retail trade not allocable
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures '.
Other services
Nat'ol'e of business not allocable
Footnotes at end of table. See text for explanatory s
5-4,953
801
520
(^)
175
4,862
7,739
116
736
2
363
636
465
378
133
756
304
105
191
118
313
227
364
127
90
210
519
2,059
1,509
205
177
168
15,857
6,158
537
783
4,833
9,289
986
524
685
1,112
1,151
1,744
794
2,293
410
15,679
79
2,306
441
159
11, 6«
254
7,156
874
339
2,231
1,044
219
1,004
945
230
18,493,380
176,002
233,021
(')
76,173
82,734
944,115
4,651,988
166,491
749,545
12,881
196,014
183,806
436,362
126,281
508,969
309,225
73,433
110,673
57,949
40,980
204,747
122,277
300,602
233,726
301,263
271,940
50,853
89,946
99,015
445,019
377,353
30,924
16,855
19,887
3,259,221
1,532,466
184,734
178,642
1,169,090
1,603,315
633,918
92,492
44,910
145,236
176,542
148,422
110,132
256,663
118,440
7,628,950
207,492
2,417,077
919,270
1,263,022
7,549
46,762
2,725,655
42,123
1,149,996
478,985
69,527
236,617
98,923
52,628
133,146
80,170
10,068
24,265,441
213,542
237,076
(3)
(^)
93,798
85,628
1,813,407
8,426,729
235,864
1,953,097
19,533
447,837
516,008
544,166
247,139
754,854
439,919
236,610
152,077
161,632
107,743
213,360
242,546
534,227
347,032
541,583
336,407
81,957
128,285
184,843
446,724
395,145
21,786
22, 655
7,138
11,431,632
5,111,772
1,046,754
497,489
3,567,529
6, 047, 150
3,789,854
253,340
94, 229
283,793
553,387
329,569
220,839
522,089
272,710
■479,000
595
56,706
1,033
9,675
7,105
46,474
354,415
2,946
1,203,864
310,199
119,135
364,555
147,437
33,538
89,078
134,872
13,467
717,119
6,991
1,643
(^)
(^)
2,495
4,864
19,227
361,297
19,473
55,694
1,391
12,221
12,723
13,756
6,718
57,748
28,533
36,389
4,980
12,498
^711
11,336
.4,543
25,485
13,042
31,752
=3,507
=1,653
7,786
11,100
19,2.J4
11,366
3,734
3,629
425
162,780
98,876
10,343
11,876
76,657
60,556
40,416
3,406
=767
2,333
=135
1,460
7,302
3,348
122,793
1,040
19,018
55,807
4,084
117
1,817
37,856
3,054
23,874
=4,125
2,321
7,848
=140
2,605
7,658
=790
360,637
3,009
4,558
( = )
(.^)
1,734
1,641
11,728
196,223
9,693
27,135
692
6,039
7,151
5,910
5,172
28,1
14,036
19,605
2,911
5,892
657
9,165
2,504
12,830
9,293
15,367
3,719
934
4,757
3,863
8,170
5,792
775
1,426
177
86,855
44,829
3,949
5,530
35,350
39,758
24,263
1,583
465
2,026
2,637
1,982
1,896
4,856
2,269
32,607
317
7,460
1,001
2,613
78
752
20,031
355
17,470
1,938
1,260
4,773
3,149
495
3,406
2,449
16
2,494,787
18,535
13,726
3,203
7,418
231,469
1,215,859
64,348
243,845
9,468
63,202
62,247
100,349
32,2U
30,886
50,076
19,523
12,509
10,377
11,298
20,239
27,192
86,403
55,758
105,417
76,714
17,363
23,831
31,598
7,153
6,181
260
641
71
964,567
458,645
38,884
66,509
353,252
478,312
174,697
34,148
21,667
48,841
63,691
18,202
38,174
73,892
27,610
43,040
9,462
5,420
9,546
8,275
6,732
2,320
1,285
438
2,119,431
14,363
11,350
3,303
5,774
174,616
1,054,145
59,757
208,949
9,366
45,709
53,263
92,374
33,562
62,768
55^527
15,638
11,734
10,229
8,360
22,949
22,212
79,876
48,257
88,500
58,224
17,672
20,542
28,627
5,434
4,737
70
536
91
831,689
395,819
36, 030
52,686
307,103
411,442
159,563
16,771
18,649
46,267
53,522
14,283
33,815
68,567
24,428
2,349,334
17,240
12, i
( = )
2,941
7,167
213,556
1,180,480
64,348
239,420
9,468
59,904
58,404
98,786
31,855
80,886
57,557
18,807
12,325
9,836
10,705
19,433
24,447
81,645
53,490
103,754
76,298
17,003
22,269
29,840
6,159
5,397
116
576
70
379,299
424,194
36,963
59, 290
327,941
429,888
167,346
18,302
18,365
46,429
55,430
16,624
35,417
71,975
25,217
19,326,088
137,878
170,874
58,164
74,626
1,046,017
7,729,989
228,687
1,822,007
19,533
423,928
459,833
510,346
237,819
749,909
336,009
133,533
150,691
153,256
99,328
173,613
234,739
452,174
319,878
504,373
319,597
80,668
114,665
155,353
172,148
157,685
1,421
11,835
1,207
9,930,714
4,261,923
911,452
411,297
2,939,174
5,447,484
3,603,687
126,026
30,737
268,166
477, 277
241,042
192,780
457,769
221,307
3,144
3,713
5,064
5,185
2,665
1,643
1,246
174
Not available
39,305
9,289
4,056
8,556
7,759
6,512
1,907
1,226
625,784
251,430
65,805
135,136
91,203
9,421
44,613
28,175
12,684
521,611
2,727
8,004
3,467
3,850
12,102
328,771
19,320
55,053
1,391
11,816
11,826
12,633
6,432
57,842
27,232
6,871
4,970
12,362
=606
12,637
5,149
23,325
14,967
28,054
3,783
=1,469
7,801
7,322
4,056
981
139
3,043
=107
155,952
78,662
8,704
10,561
59,397
74,409
46,533
1,768
^141
2,187
7,308
2,583
2,847
10,819
2,881
10,551
821
2,616
2,243
40
959
tatements and for "Description of the Sample and Limitations of the Data."
240
ACTIVE CCBPORATION RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 18 —NUMBER OF RETURNS, TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Returns with noncalendar accounting periods ended^ — Continued
May 1962
Number of
returns
Total
assets
(ThauMmnd
doltmra)
Business
receipts
(ThouMand
dotUra)
Net income
(less
deficit)
(Thousand
dotUrm)
Income
tax
(TtioiiMmnd
dollmraj
Inventories
end of
year
dollmri
Returns with inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thoummtd
dolUrt)
End of year
(Tboumand
doltmra)
Business
receipts
(TTtoumand
dollmrtj
Net income
(less
deficit)
(Thoummul
dottmra)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
antliracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and s imilar 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 equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
Motor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods ; watches and clocks . . ,
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food
General merchand ise
Apparel and accessories
Furniture, home furnishings, and equipment.
Automotive dealers and gasoline service stations
Eating and drinking pieces
Building materials, hardware, and farm equipment...
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents, brokers, and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Jtotion pictures
Amusement and recreation services, except motion
pictures
Other services
A9,629
884
595
(')
(^)
396
157
3,935
7,794
125
776
6
301
415
248
140
619
299
(')
283
153
352
150
238
172
181
135
504
1,416
1,165
135
(3)
97
14,455
5,995
540
432
5,023
8,050
530
451
731
914
1,085
1,572
582
2,185
410
14,065
27
1,886
551
192
45
665
10,482
217
6,121
761
898
1,597
952
371
872
670
Netuj-e of business not allocable.
13,826,446
187,998
183,405
(')
(')
126,073
43, 598
545,865
4,338,361
48,067
1, 058, 137
14,076
100,607
203, 361
110,659
124,442
163,800
116,503
1,130,780
(^)
65, 536
80, 353
136,992
58, 175
182,464
214. 576
286, 859
37, 637
41,287
41,414
81,872
306, 670
263, 125
26, 686
(^)
13, 128
2, 868, 361
1,916,505
199,939
138, 381
1, 578, 185
894, 889
116,314
77,563
47, 317
126, 862
125,413
84,686
75,378
241, 356
56,967
4,618,417
888, 179
859,851
298,925
51,601
1,053
35, 123
2,466,350
17, 335
766, 394
163,311
83,908
178. 577
90, 629
57,485
127,547
64,937
10,975
20, 34^, 326
246, 195
193, 845
(^5
(')
141,327
36, 694
1, 144, 367
8, 114, 348
75,959
2,692,069
37,077
256,668
644,861
248,998
232, 154
199, 659
257,087
1, 104, 314
n
140,459
159, 783
213,584
141, 397
363,476
365,475
488,917
86, U6
71,945
55, 563
169,402
412,911
385, 157
21, 549
('5
3,434
6, 370, 332
885,695
370,457
5, 114, 180
2,456,988
480,444
142, 871
123,347
230,609
550,363
219,272
146,885
563, 197
136,826
402,154
2,299
44,232
407
13,945
30,491
27,889
280,296
2,595
864,002
81,802
135, 375
192, 118
141,935
83,624
142,544
86,604
500,338
'2,234
^4,833
('5
'3)
'2, 710
=444
19,711
278, 924
4,529
42,671
815
2,632
6,409
3,370
4,949
7,666
10,706
106,836
(^)
2,027
3,801
9,995
6,220
11,414
17,292
18,989
2,890
4,511
3,760
5,195
14,949
11,871
2,610
(^5
449
107, 827
84,766
5,943
6,857
71,966
21, 124
5,586
3,447
1,931
'1,097
754
951
1,826
7,726
1,937
74,134
2,986
8,894
12,698
3,792
2,778
1,639
40, 337
1,010
11, 378
'4,497
4,590
10,475
3,287
2,520
'1,673
'3,324
279,903
1,856
1,463
el
(')
1,076
387
11,296
154, 5U
2,485
23,997
383
2,293
5,072
2,515
3,2L2
3,588
5,246
53,135
(=■5
1,256
2,083
4,989
2,696
8,030
9,664
14, 050
1,851
2,422
1,356
2,502
7,797
6,359
1,179
(=5
230
60, 683
43, 902
4,190
2,799
36,913
15,462
2,380
2,395
868
1,148
1,563
1,718
868
4,522
1,319
28, 771
1,23T
5,639
1,075
2,158
115
736
17, 393
418
13,464
873
2,048
4,428
1,538
2,179
2,146,987
22, 368
6,592
{'5
(')
2,691
2,313
110, 173
1,061,565
8,650
321, 573
7,070
37,972
67, 314
26,044
33,421
20, 375
15,e<49
169,312
16,625
26,590
16,076
13,963
49, 550
102,455
10, 357
13,387
13,796
20,918
7,769
7,281
104
(')
15
913,706
622,713
41,485
51,817
529,411
276,908
27, 270
29, 563
27,507
37, 394
53,842
5,462
30, 074
65, 796
14, 085
1,701
697
24,392
1,985
4,078
5,021
9,071
382
1,610
2,245
1, 770, 007
16, 660
5,119
(')
(=)
3,618
1,372
64,394
925,281
8,508
271,463
4,718
35,088
60, 726
21,142
28,780
18,833
14, 017
175,872
10,922
23,238
14,642
9,665
41, 679
51, 081
81,432
6,848
7,604
11,216
20, 514
6,401
5,924
82
17
731, 119
469, 691
34,522
48,666
386, 503
250, 683
30,780
29,673
21, 633
35,800
49,620
4,226
27,416
51,535
10, 745
1,999,846
18,086
3,751
(^)
(=■)
2,259
1,416
87, 051
1,027,342
8,650
317,910
7,070
37,492
61, 816
22,762
33,421
20, 375
15,164
167,189
('5
12, 701
24, 171
15,711
12,574
45, 830
62,732
97,970
9,466
13,387
13, 693
20, 580
6,382
5,972
104
(3)
15
835,757
572,339
39,732
49, 117
483,490
252, 171
25, 277
28,616
23, 356
35, 233
51, X3
4,419
29,187
54, 730
11,247
^ 3t available
20,929
2,116
2,849
3,658
7,706
2,025
1,045
1,530
21, 462
1,906
3,387
4,218
8,032
378
1,405
2,136
15
16,477,559
147, 328
89, 922
(')
(')
58, 884
23, 768
614, 186
7,533,455
72,645
2,576,624
37, 077
252, 112
514, 625
210, 742
229, 601
195, 592
220, 560
1,084,467
('5
116,576
144, 671
201,815
119,932
340,488
34«,526
460, 599
74, 211
71,428
54,447
158,525
146,125
133,706
9,285
(=5
983
7, 591, 119
5, 357, 540
701,010
326, 756
4,329,774
2, 118, 360
435, 854
135,485
104,785
201,439
505, 206
144, 163
132, 868
458, 560
115,219
349,813
44,920
64,042
53,201
89,037
23,661
40, 177
29,775
611
406, 617
'1,664
'1,815
(3)
(')
'1, 963
368
18,045
273,913
5,227
40,918
815
2,865
5,330
2,940
4,769
7,279
10,746
107, 244
2,245
3,555
9,615
5,088
9,362
17,812
21,456
1,969
4,614
3,967
5,104
3,026
1,202
1,778
(')
124
109,894
77,100
4,946
6,663
65,491
29,881
6,339
3,460
1,856
730
2,645
2,524
2,213
10, 114
2,913
5,203
'3, 338
3,993
3,640
1,729
1,435
'2,148
'108
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 1961-JUNE 1962
241
ACTIVE CCKPORATION RETURNS
Table 18.— NUMBER OF RETURNS,
TOTAL ASSETS, BUSINESS RECEIPTS, NET INCOME, INCOME TAX, AND INVENTORIES AT BEGINNING AND END OF YEAR, BY
ACCOUNTING PERIOD, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Returns with noncalendar accounting periods ended^ — Continued
Number of
returns
Total
assets
dolUra)
Business
receipts
(Thouaand
dollars)
Net income
(less
deficit)
(Thouaand
dottara)
Income
tax
(Thousand
doltata)
Inventories
end of
year
(Thousand
dollara)
ith inventories at both beginning
and end of year
Amount of inventories
at—
Beginning
of year
(Thousand
dottara)
(Thous^d
dottara)
Business
receipts
(TiKiuaand
dottara)
Net income
(less
deficit)
(Thousand
dottara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
All industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining
Bituminous coal and lignite mining
- Crude petroleum and natural gas
Mining and quarrying of nonmetallic minerals, and
anthracite mining
Construction
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made from fabrics
and similar materials
Lumber and wood products, except furniture
Furniture and fixtures
Paper and allied products
Printing, publishing, and allied industries
Chemicals and allied prxjducts
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 equip-
ment
Electrical machinery, equipment, and supplies
Transportation equipment, except motor vehicles
MDtor vehicles and motor vehicle equipment
Professional, scientific, and controlling instruments;
photographic and optical goods; watches and clocks...
Other manufacturing industries
Transportation, communication, electric, gas, and sani-
tary services
Transportation
Communication
Electric and gas companies and systems
Water supply and other sanitary services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumbing and heating
equipment and supplies
Other wholesalers
Retail trade
Food I
General merchandise
Apparel and accessories
Furnitiire, home furnishings, and equipment
Automotive dealers and gasoline service stations ....
Eating and drinking places
Building materials, hardware, and farm equipment
Other retail stores
Wholesale and retail trade not allocable
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies
Security and commodity brokers, dealers, exchanges,
and services
Insurance carriers
Insurance agents , brokers , and service
Real estate, except lessors of real property other
than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Business services
Automobile repair, services, and garages, and other
repair services
Motion pictures
Amusement and recreation services, except motion
pictures
Other services
Netm'e of business not allocable
m,67*
2,274
1,335
41
122
S81
291
7,609
18,669
185
1,569
64a
1,966
808
883
352
2,513
985
85
531
341
791
489
2,150
1,893
877
258
119
237
927
3,902
3,105
458
129
210
37,309
14,263
1,561
1,510
11,192
22,004
1,837
1,168
2,444
2,492
2,229
3,434
1,917
6,433
1,042
26,978
352
4,122
966
246
49
2,276
18,516
451
12,955
918
2,284
3,875
1,629
639
1,517
2,093
643
37,695,033
578,453
719,539
60,199
113,403
369,770
176,167
1,259,238
12,184,520
345,297
1,791,206
(^)
629,904
635,934
353,465
356,590
447,330
453,303
2,011,523
338,895
183,876
2U,149
296,002
506,980
941,293
932,467
730,791
335,449
92,152
155,198
377,712
1,139,591
920,434
117,723
73,452
27,982
7,348,413
4,105,191
793,834
374,838
2,936,519
3,040,592
592,535
238,947
259,299
404,399
334,053
220,518
238,635
702,206
202,630
12,269,042
2,363,976
4,411,418
603,926
102,629
2,511
181,504
4,357,366
242,712
2,172,856
332,333
186,189
599,464
200,166
302,426
345,372
206,906
23,381
56,491,008
830,456
573,606
59,728
107,956
266,650
139,272
2,945,.
22,144,274
575,651
4,448,420
1,126,259
1,603,650
578,318
753,741
588,015
753,644
3,039,322
449,022
349,701
485,626
540,903
368,866
1,664,843
1,328,623
1,107,568
814,043
165,408
239,426
642,733
1,659,387
1,457,060
92,639
86,868
22,820
25,055,978
15,076,969
4,038,975
956,500
10,071,494
9,450,356
3,499,059
567,071
584,930
683,403
1,170,189
608,990
558,183
1,773,481
528,653
845,495
15,905
111,865
20,416
14,925
20,113
150,413
503,790
8,068
2,427,066
170,491
303,091
723,645
233,787
307,374
300,024
377,654
8,857
1,710,796
27,608
^290
3,925
1,795
^9,952
3,942
32,209
1,014,480
34,747
123,284
44,783
34,114
11,054
30,933
22,2'X
24,772
271,620
6,654
21,462
10,826
36,073
38,384
69,149
81,413
31,516
44,459
12,930
16,195
47,489
50,257
34,120
9,494
3,952
2,691
370,928
199,460
37,255
13,964
148,241
165,217
58,852
11,807
12,814
7,977
14,567
6,634
13,038
39,528
6,251
149,153
17,913
43,384
29,104
^1,621
^1,193
10,304
50,144
618
66,472
3,491
12,744
34,141
9,605
^7,357
8,352
5,496
=21
391,731
11,773
9,097
2,275
1,461
2,243
3,118
24,739
543,734
17,953
63,895
(')
24,034
13,353
6,558
15,053
12,420
13,288
U6,933
2,312
10,165
7,950
17,055
23,226
38,746
44,285
26,629
24,984
6,351
9,537
23,825
21,330
14,034
4,523
1,694
1,049
175,467
96,205
17,779
6,323
72,103
75,338
29,442
6,317
4,784
4,467
6,406
4,563
5,772
13,587
3,924
63,899
5,894
15,655
7,893
1,449
1,044
3,626
27,138
1,200
41,475
2,921
4,175
15,657
2,638
2,735
3,514
4,835
217
5,930,501
83,822
24,735
9,357
381
6,798
7,199
227,247
3,163,004
146,414
461,433
186,590
230,468
84,766
122,683
72, OK
66,035
315,386
44,570
39,706
67,379
54,933
137,731
272,463
279,689
235,913
142,876
23,602
47,208
129,032
30,523
21,863
2,804
5,360
496
2,317,021
1,295,414
258,656
149, 639
887,069
952,594
162,667
75,105
124,184
129,645
127,793
11,925
100,380
220,895
69,013
78,097
3,858
12,779
24,070
11,858
12,015
4,597
8,920
1,052
5,143,162
69,658
24,770
9,964
833
7,799
6,174
182,057
2,750,406
139,129
385,272
176,185
187,365
82,467
105,119
65,760
57,889
290,739
46,581
32,211
66,895
45,283
112,461
217,653
244,517
139,718
U5,323
23,503
32,755
111,457
23,866
16,982
2,127
4,699
143
2,030,639
1,113,595
226,031
126,094
766,470
851,309
161,493
67,607
105,650
114,900
108,503
10,042
88,166
154,943
60,735
5,644,651
77,176
23,124
9,671
874
5,709
6,870
204,048
3,032,851
146,414
455,206
(^)
182,751
221,634
81,797
117,958
70,179
63,904
310,486
44,463
37,426
67,734
53,512
135,21A
259,161
271,206
221,098
141,402
27,825
44,115
127,809
29,613
21,318
2,664
5,140
496
2,157,495
1,217,405
246,402
139,556
331,447
873,252
159,118
67,066
U2,926
122,320
113,679
10,320
91,731
196,092
66,838
Not availab; e
47,149,101
517,479
336,019
52,272
59,353
123,707
95,682
1,662,034
20,720,205
568,277
4,263,662
1,043,079
1,438,652
527,438
716,643
531,883
643,630
2,971,175
433,777
304,862
466,564
503,024
775,005
1,569,283
1,199,350
964,357
785,024
158,181
219,770
611,077
1,129,590
1,035,676
25,786
52,734
15,394
21,590,331
13,033,121
3,683,120
808,431
8,541,520
3,118,934
3,083,159
459,690
526,141
643,261
1,059,638
468,060
455,597
1,423,388
438,276
65,561
2,929
11,159
16,491
6,855
18,119
4,050
5,958
1,195
69,430
3,668
12,003
22,985
7,904
11,990
3,717
7,163
1,192,054
119,376
194,362
245,076
115,397
214,799
204,225
98,819
1,420,105
19,541
5,621
3,149
1,158
^3,250
4,564
14,619
984,963
33,717
121,094
43,407
30,161
10,067
31,197
20,586
19,204
264,828
6,763
13,505
9,618
35,343
35,887
68,917
80,845
32,744
44,141
12,406
17,822
46,342
24,823
18,369
2,600
2,509
1,345
339,693
176,156
35,232
12,723
128,151
156,857
57,041
12,338
12,346
8,846
U,310
10,533
8,620
33,773
6,635
30,957
5,815
11,146
8,448
3,841
^7,639
8,103
1,293
1,339
^Includes part year returns .
^Deficit.
^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
242
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
RETURNS WITH SALES OR EXCHANGES OF SECTION 1231 PROPERTY
Table 19.— NET GAIN OR LOSS FROM SALE OR EXCHANGE OF PROPERTY USED IN THE TRADE OR BUSINESS AND FROM INVOLUNTARY CONVERSIONS DETERMINED UNDER
INTERNAL REVENUE CODE SECTION 1231, AND SELECTED RELATED ITEMS, BY MAJOR INDUSTRIAL GROUP
Major industrial group
NumL-er of
returns
with
sales or
exchanges
under
section
1231
Pi-'. i"i-:rty sol'-l , 't-xehanged ,
Cost or
other
basis
(Thousmnd
dollars)
Depreciation allowed
or allowable
Number of
returns
( Thou'»nd
do tiara)
Expense
(Thouaand
doUara)
Net gain
(less net
loss)
under
section
1231
(Thouaand
dollars)
RetiLrns with net gain under section 1231
Property sold, exchanged, or converted
Cost or
other
basis
(Thousand
dollars)
Depreciation allowed
or allowable
Number of
returns
(Thousand
dollars)
Expense
of
sales
f Thouaand
dollars)
Net gain
under
section
1231
(Thoaaand
dollars)
Total net
long-term
capital gain
reduced by
net short-
term capital
loss
(1)
12)
(^)
(o)
is)
(9)
(10)
(11)
(12)
All industrial groups
Agriculture, forestry, and fisheries.
74,230
,72i,693
2,303,952
76,978
52,811
i, 389, 821
45,049
1,775,400
66, 979
1,103,3
Mining
Metal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic min-
erals, and anthracite mining
ConstrijCtion
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures
Textile mill products
Apparel and other finished products made
from fabrics and similar materials
Lumber and wood products, except furniture
Furniture and fixtures
Paper and allied products
Printing, publishing, and allied
industries
Chemicals and allied products
Petroleum refining and related industries
Rubberand miscellaneous plastics products
Leather and leather products
Stone, clay, and glass products
Primary metal industries
Fabricated metal products (including
ordnance), except machinery and trans-
portation equipment
Machinery, except electrical and trans-
portation equipment
Electrical machinery, equipment, and
supplies
Transportation equipment, except motor
vehicles
UDtor vehicles and motor vehicle equipment
Professional, scientific, and controlling
instruments ; photographic and optical
goods ; watches and cloclts
Other manufacturing industries
Transportation, communication, electric,
gas, and sanittry services
Transportation
Communication
Electric and gas companies and systems . . .
Water supply and other sanitary services.
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumb-
ing and heating equipment and supplies
Other wholesalers .....'
Retail trade
Food
General merchandise
Apparel and accessories
Furniture, home furnishings, and
equipment
Automotive dealers and gasoline service
stations
Eating and drinking places
Building materials, hardware, and farm
equipment
Other retail stores
Wholesale and retail trade not allocable
Finance, insurance, and real estate
flanking
Credit agencies other than banks
Holding and other investment companies..
Security and commodity brokers, dealers,
exchanges , and services
Insurance carriers
Insurance agents, brokers, and service..
Real estate, except lessors of real
property other than buildings
Lessors of real property, except buildings
Services
Hotels, rooming houses, camps, and other
lodging places
Personal services
Business services
Automobile repair, services, and garages,
and other repair services
Motion pictures
Amusement and recreation services, except
motion pictures
Other services
1,822
1,822
(M
(')
1,038
573
5,585
18,336
519
2,419
20
657
1,023
903
604
457
1,558
1,096
154
486
237
796
632
1,379
2,439
787
325
263
354
728
4,842
4,057
471
194
22,299
9,171
1,019
1,209
6,943
12,276
1,072
926
761
1,132
3,390
991
1,587
2,417
852
12,388
1,101
2,287
402
204
181
783
7,066
364
7,091
582
1,415
2,296
1,257
241
603
697
Nature of business not allocable.
(')
32,076
233,343
(')
(^)
149. 844
32,342
402,027
2,004,690
38,734
142,609
3,478
150,048
22,334
45,854
23, 007
309,087
50,445
104. 845
275,340
26,304
6,431
65,331
104,515
189,745
112,177
167, 957
46,865
81,754
14,115
23,715
1,239,015
401,613
760,738
62, 541
0)
472,746
183,390
29, 586
24,019
134,785
271,131
99,645
32,869
10,733
15,897
42,560
24, 132
14,215
31,080
13,225
961,233
206,056
177, 257
18,015
1,747
13,047
4,813
497,621
42,677
379,089
62,183
21,402
65,476
165,021
36,780
17,056
11,171
(')
1,456
1,574
(1)
(')
895
510
4,987
16,421
449
2,225
16
603
905
714
546
421
1,337
1,026
(')
447
218
708
580
1,722
2,126
279
223
333
666
4,419
3,745
410
158
(>)
20,208
8,310
873
1,108
6,329
11,122
1,011
807
651
1,094
3,108
923
1,346
2,182
776
9,095
670
1,642
149
155
(')
714
5,406
219
470
1,301
2,058
1,165
(')
557
643
(')
123,916
C^)
0)
78,115
15,581
224,689
895,666
19,715
84,095
2,058
70,451
11,957
13,788
10,883
25, 505
28,899
47,104
(')
14,367
3,874
37,821
66,088
94, 278
63, 522
82,134
17,783
46,876
7,333
13, 151
463,181
271, 833
166,307
21,376
(')
204, 609
82,062
16,921
7,632
57, 509
116,037
42,855
10,169
6,311
6,992
20,093
9,796
6,670
13,151
6,510
207,363
46,109
65, 974
4,887
953
(')
2,426
80, 531
3,440
171,306
14,735
10,833
33,732
31,486
(')
6,151
4,877
(')
1,478
2,800
2,026
75
597
17,055
1,146
2,315
26
1,286
427
637
157
988
524
2,183
202
187
131
253
1,052
1,621
2,297
121
687
115
284
7,013
4,315
1,109
1,389
(')
15,515
7,458
1,485
971
5,002
7,914
2,906
963
2,520
165
751
479
143
22,696
2,224
2,363
381
29
1,851
230
9,622
5,996
9,803
1,464
54
5,046
861
890
413
1,075
(M
22,922
59, 779
C)
(')
77,720
^38,103
83, 969
271,634
^1,459
12,169
94
^15,801
660
36,222
5,094
74,429
7,530
21,491
38,718
250
1,352
13,801
136
8,138
20,603
14,454
^4,086
8,946
6,226
22,667
92,601
61,629,
14,848
11,613
(')
72,304
24,516
2,686
1,517
20,313
46, 534
8,940
4,464
393
164
19,419
1,118
4,542
7,494
1,254
132,318
15,168
24,782
^1,732
1,039
2,047
598
73,693
11,723
91,393
1,143
12, 162
13,409
13,260
45,913
4,085
1,426
1,491
1,320
(')
(M
735
415
4,065
13,475
420
1,769
18
481
665
742
495
311
1,057
732
(')
321
175
650
429
1,332
1,855
(M
264
196
243
568
3,306
2,827
290
128
(')
15,755
6,579
637
897
5,045
8,607
678
710
437
733
2,692
476
1,212
1,669
569
3,721
762
1,671
221
116
108
464
5,141
238
391
891
1,423
966
(')
374
430
(')
22,862
183,288
I')
C)
122,002
13,405
384,639
1,394,294
19, 189
82,272
2,199
46,453
12,174
38,283
19,841
293,897
38,972
87,213
(')
13,154
3,139
47,238
64,945
150,263
72,066
114,718
21,157
33,847
12,347
19,972
1,132,440
335, 335
738,747
45,143
0)
328,165
115,166
18,215
9,154
87,797
207,363
84,636
29,615
5,437
5,977
36,036
10,452
10,826
24,334
5,636
656,768
91,144
125,495
13,133
1,317
8,302
3,050
378, 517
35,810
33,538
13,648
47,235
152,779
(')
11,389
'^,091
(')
1,160
1,131
(')
(')
638
354
3,590
11,895
375
1,614
14
435
577
576
442
278
382
718
0)
285
157
573
381
1,269
1,596
493
220
158
235
518
3,004
2,604
247
(')
0)
14,076
5,904
527
837
4,540
7,646
641
624
340
696
2,462
408
995
1,480
526
6,036
433
1,129
(')
(')
(')
407
3,704
116
293
822
1,275
394
(')
355
387
(')
10,065
100,431
(')
(')
62,929
8,166
217,396
600,869
10,283
50,957
1,454
22,860
7,248
12,063
9,430
22,843
23,816
37,915
(M
8,700
2,010
26,138
44,023
75,567
42,023
12,564
18,221
6,659
11,152
397,913
222,498
156,627
(')
(')
156,633
51,970
12,057
4,403
45,510
91,375
33, 580
8,795
3,013
2,612
18,130
3,495
5,771
10,979
3,288
152,843
17,806
63,343
(')
(')
(')
1,696
60,217
2,815
138, 574
10,783
7,224
25,405
76,088
(')
4,750
4,124
(')
1,421
2,197
(')
(')
1,452
51
508
13,911
35
2,159
26
700
410
570
154
949
431
2,150
(')
164
93
241
779
1,462
2,096
113
638
114
258
6,553
4,048
1,028
1,277
13,825
6,158
1,451
47
4,660
7,612
2,819
955
10
71
2,474
142
706
435
55
20,215
1,866
2,036
136
28
1,822
229
3,063
5,985
8,328
1,280
•50
4,557
861
(')
403
533
(')
23,615
109,201
(')
CM
B2,559
5,321
86,216
395,455
2,607
20,943
235
8,724
2,670
38,162
5,400
75, 173
9,932
23, 597
(')
3,635
1,847
19,122
15,966
14,731
24, 769
9,330
13, 296
6,488
23, 158
110,741
70,546
20,013
15,405
CM
83,964
31,820
4,026
3,037
24,757
55,127
10,011
4,825
1,325
1,937
20,373
2,583
5,615
8,453
2,017
186, 534
33,390
27,361
1,156
2,751
691
99, 577
12,254
103,074
5,261
13,285
16,769
13,939
C)
4,709
1,604
C)
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 1961- JUNE 1962 243
RETURNS WITH SALES OR EXCHANGES OF SECTION 1231 PROPERTY
Table 19. —NET GAIN OR LOSS FROM SALE OR EXCHANGE OF PROPERTY USED IN THE TRADE OR BUSINESS AND FROM INVOLUNTARY CONVERSIONS DETERMINED UNDER
INTERNAL REVENUE CODE SECTION 1231, AND SELECTED RELATED ITEMS, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Returns with net gain under section I23I — Continued
Total
compi led
receipts
f TTiousand
dollars)
Net income
(less
deficit)
(Thousand
dollars)
Income
subject to
tax
(Thotiaand
dollars)
Number
of
returns
(Thousand
dollars)
Alternative tax
(Thousand
dollars)
Income tax
if alter-
native
method had
not been
used
(Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
Amortiza-
tion
(Thousand
dollars)
Depreciable
assets
(Thousand
dollars)
Accumulated
amortization
and deprecia-
tion
(Thousand
dollars)
(u)
(15)
(16)
(17)
(IS)
(19)
(20)
(21)
(22)
(23)
(2i)
All Industrial groups
Agriculture, forestry, and fisheries
Mining
Metal mining -. • • •
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmetallic min-
erals, and anthracite mining
Construction
18,064,309
26,282
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures •■
Textile mill products
Apparel and other finished products made
from fabrics and similar materials
Lumber and wood products, except furniture.
Furniture and fixtures
Paper and allied products
Printing, publishing , ana 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 trans-
portation equipment
lifechinery, except electrical and trans-
portation equipnent ,
833,098
4,5-47,291
(•)
(1)
1,810,048
568, 022
6,892,801
140,329,556
3, 026, 505
15,976,101
1, 145, 315
3,544,221
1,853,402
1,558,895
1,389,122
6,330,185
4,423,540
14, 332, 156
(')
2,206,849
744,310
4,491,432
11,495,700
and
Electrical machinery, equipment
supplies
Transportation equipment, except motor
vehicles
Motor vehicles and motor vehicle equipnent
Professional, scientific, and controlling
instruments; photographic and optical
goods; watches and clocks
Other manufacturing industries
Transportation, communication, electric,
gas, and sanitary services...
Transportation
Communication
Electric and gas companies and systems. . .
Water supply and other sanitary services.
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumb-
ing and heating equipment and supplies
Other wholesalers
and
Retail trade
Food
General merchandise
Apparel/ and accessories. ...
Furniture, home furnishings
equipnent
Automotive dealers and gasoline service
stations
Eating and drinking places
Building materials, hardware, and fann
equipment
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Bar.king
Credit agencies other than banks
Holding and other investment companies. . .
Security and commodity brokers, dealers,
exchanges, and services
Insurance carriers -.
Insurance agents, brokers, and service. . .
Real estate, except lessors of real
property other than buildings
Lessors of real property, except buildings.
Services
Hotels, rooming houses, camps, and other
lodging places
Personal services
Business services
Automobile repair, services, and garageS;
and other repair services. ,
Motion pictures
Amusement and recreation services, except
motion pictures
Other services
Natxire of business not allocable.
6,393,264
8,632,165
8,242,055
7,684,777
9,175,479
4,040,663
1,818,577
35,033,310
11,797,268
12,273,058
10,923,815
(')
57,036,273
24,999,106
4,682,305
1,750,650
18,565,651
30, 924, 121
15,020,718
6,623,297
879,879
517, 531
5,094,474
559,365
911,221
1,317,636
1,113,046
9,643,302
2,635,708
1,344,786
184,982
63,537
4,304,543
238, 161
822,043
49, 542
4,192,571
264, 804
345,707
1,726,077
452,918
(')
295, 093
345,231
(1)
38,807
330, 065
(')
(')
82,880
34,215
121,383
10,033,787
129,712
784,650
110,636
166,898
61,342
47,473
74, 524
566,105
283,315
1,947,632
(')
160, 506
24,814
419,574
356,346
431,975
643,900
257,252
931,383
411,639
144, 054
4,703,919
333,784
2,601,592
1,745,532
(^)
1,244,775
497, 154
83,916
29,776
378,462
718,044
339,677
227, 015
7,992
7,468
51,588
25,771
13,350
45,133
29, 577
1,301,402
605,832
154,395
74,575
16,430
276,630
12,579
U6,040
24,821
7,289
14, 810
100,903
37,632
25, 290
23, 091
(M
48,334
298, 175
(')
(')
106,058
35,722
172,270
9,574,911
128,705
789,611
110,385
167,502
65,159
55,755
80,821
562, UO
274,772
1,785,103
(M
165, 596
29,553
413,971
324,255
450,693
667,553
503,156
279,658
921,561
416, 986
134,975
4,726,337
415,934
2,564,626
1,722,951
(')
1,296,545
505,033
86,418
37,143
381,467
759, 382
350,805
232,783
15, 599
12, 814
58,127
25, 908
19,635
44,206
31,630
1,237,949
599, 642
138,633
39, 543
16,249
265,979
10,658
141,992
25,253
10,196
11,524
98, 103
28,893
(')
30, 186
24,521
(')
648
656
(')
(')
315
242
1,899
8,499
293
1,254
15
261
451
325
297
264
714
500
223
(')
456
302
766
1,119
182
(')
173
231
2,081
1,750
169
105
(')
9,531
4,475
496
545
3,434
4,730
379
396
168
343
1,505
158
604
1,177
326
5,675
716
995
{')
(')
(')
223
3,305
168
209
401
912
565
(')
153
263
(M
19,297
143, 123
C)
0)
51,708
17,231
75,176
4,810,654
65,005
399,932
57,232
34,118
31,674
18,807
40,069
263, 589
137,122
916,400
(')
84,640
(M
210,073
393, 049
226, 597
335,824
252,258
140,089
(M
215,076
66,235
2,421,905
193,905
1,326,544
891,073
625,260
236,895
39,900
16,907
180,088
373, 621
178,899
118,531
7,363
5,479
24,259
12,669
7,582
18,339
14,744
534, 120
269,907
66,442
(')
(')
(')
4,592
46,729
9,270
130,052
4,269
4,739
45,311
11,974
(')
14,313
11,455
(')
467
539
(1)
(1)
243
210
1,591
7,752
281
1,077
15
248
424
302
236
252
621
481
(')
212
(')
399
283
726
1,022
169
(')
166
217
1,830
1,585
141
98
(')
8,050
3,892
434
490
2,968
3,876
270
355
145
252
1,347
135
482
890
282
4,211
654
677
(')
(')
(')
174
2,348
166
90
251
654
385
(')
135
130
(1)
18,610
105, 916
(')
(M
45,242
17,130
72,396
4,659,757
64,856
372,777
57,232
82,020
29,844
18,430
33,407
265,369
U2,311
912,818
(1)
84,528
(M
179,979
387,773
217,539
318,975
135,323
205,250
64,071
2,323,762
193,100
1,322,475
797,810
(')
605, 135
230,646
39, 095
16, 126
175,425
361,732
176, 344
117,667
7,362
5,246
22, 500
11,236
6,975
13,902
12,757
438, 823
268,562
62,662
(1)
(')
4,404
9,268
121,148
3,981
3,916
39,349
11,469
(•)
13,731
11,223
22,955
152,758
(M
54, 109
17,744
84, 152
4,953,343
65,312
406,429
57,327
86,053
32, 521
27, 188
40, 965
290,952
140,614
926,307
(')
85,347
(1)
213,097
434,112
230,978
342,990
144,701
(M
216,173
69,215
2,453,998
211,853
1,335,057
895,492
(')
646,578
248,764
43,114
17,663
187,937
382, 520
131,151
119, 706
7,749
5,735
25,959
12,915
8,623
20,682
15,294
603, 880
307,753
70, 656
(')
(')
4,924
65,207
12, 328
147,607
4,749
5,069
48,358
13,597
I')
15,245
12,008
(')
(')
34,641
278,918
(')
(')
131,297
42,683
153,218
4,383,456
57,222
277,965
10,347
107, 161
15,576
39,387
24,473
293,555
96,442
704, 939
(')
70, 594
7,250
202,467
495,036
170,597
245,181
181, 136
121,421
254,356
149, 594
47,989
3,104,913
856,653
913,238
1, 326, 103
(')
479,047
152,655
28,416
10,471
113,768
314,147
132,503
91, 890
9,137
5,115
29, 962
13,891
11,998
19,646
12,245
219,986
56,346
18,407
7,026
782
31,629
5,721
96,963
3,112
255,341
19,768
14, 369
72, 113
110,417
(')
17,012
6,742
(')
346
8,650
(M
(')
1,362
370
1,401
121,516
231
839
38
2,830
33
449
73
3,052
370
10, U9
(')
323
70
10,490
34,353
2,213
1,953
6,173
29, 051
1,233
1,114
417
265,460
108,432
3,149
153,753
(')
2,937
1,009
167
94
748
1,630
351
262
38
80
430
121
92
256
293
2,1.80
122
413
16
10
5
48
2,904
131
444
1,081
24
(1)
561
109
(')
447,863
5,287,537
(1)
O)
2,385,793
610,779
1,517,813
78,466,086
909,473
4,131,965
159, 826
1,778,120
219,411
605,226
394,844
5,334,947
1,566,860
10,184,474
(>)
1,048,511
99,482
3,440,600
11,571,907
2,659,000
3,569,561
2,435,905
1,706,350
3,655,248
1,739,595
690,931
92,259,058
23,437,598
27,822,919
40, 599, 089
(')
5,869,189
1,920,689
321,381
132,911
1,466,397
3,789,388
1,445,760
1,297,443
111,644
59,761
316, 134
167,338
154,416
236,342
159,112
3,531,813
776,078
266,874
76,571
7,259
307, 116
35,653
1, 996, 932
65,330
2,139,055
318, 578
149,457
576,623
566,622
(')
207, 809
74,490
{')
(25)
69,957,450
218,139
2,471,262
(^)
(')
1,101,502
315,086
876,207
39,584,370
433,461
2,020,757
69,707
951,097
109, 738
301,427
138,866
2,419,818
718,805
5,324,472
(')
580,393
53,730
l,b41,209
6,051,778
1,265,323
1,815,522
1,258,840
896,663
1,794,710
879,219
333,921
22,250,225
7,476,450
6,174,539
8,528,486
(M
2,750,506
936,812
153,499
59,731
723,582
1,734,007
642,936
573,104
66,707
33,072
152, 538
73,958
82,985
108,707
79,637
881,120
133, 136
55,255
15, 093
3,092
30,536
15,018
600, 050
28,890
115,123
81,294
310,730
194,514
(')
68,670
31,790
(')
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data,"
244 CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
RETURNS WITH SALES OR EXCHANGES OF SECTION 1231 PROPERTY
Table 19.— NET GAIN OR LOSS FROM SALE OR EXCHANGE OF PROPERTY USED IN THE TRADE OR BUSINESS AND FROM INVOLUNTARY CONVERSIONS DETERMINED UNDER
INTERNAL REVENUE CODE SECTION 1231. AND SELECTED RELATED ITEMS, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group
Number
of
returns
Ret»irn^
ith-
. under section 1231
Property sold, exchanged, or converted
Cost or
other
basis
(Thoumand
dollar*)
Depreciation allowed
or allowable
Number
of
returns
(Thouaand
dollmra)
Expense
of
sales
( Thousand
dollar*)
Net loss
under
section
1231
dollai
Total net
loss, sales
other than
capital
assets
dollar*)
Total
compiled
receipts
(Thouaand
dollar*)
Net income
(less
deficit)
(Thouaand
dollar*)
Deprecia-
tion
(Thouaand
dollar*)
Amort izB'
tion
( Thouaand
dollara)
Depreciable
assets
(Thouaartd
dollar*)
Accumulated
amortisation
and deprecia-
tion
(Thou*ar\d
dollara)
(2o)
(27)
{28}
(29)
(31)
(32)
i^:i)
(34)
(35)
(36)
(37)
All Industrial groups
Agriculture, forestry, and fisheries.
Mining. .
21,469
9,999
276, 876
4,494,529
2,353,686
45,970,679
Uetal mining
Bituminous coal and lignite mining
Crude petroleum and natural gas
Mining and quarrying of nonmelallic min-
erals, and anthracite mining
Construe tion
Manufacturing
Beverage industries
Food and kindred products
Tobacco manufactures ••>
Textile mill products
Apparel and other finished products made
from fabrics and similar materials
Lumber and wood products, except furniture.
Furniture and fixtures
Paper and allied products
Printing, publishing, and allied
industries
Chemicals and allied products
Petroleum refining ani 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 trans-
portation equipment
Ifachinery, except electrical and trans-
portation equipment
Electrical machinery, equipLent, and
supplies
Transportation equipment, except motor
vehicles
Motor vehicles and motor vehicle equipnent.
Professional, scientific, and controlling
instruments; photographic and optical
goods; watches and cloclcs
Other manufacturing industries
Transportation, ccanmunication, electric,
gas, and sanitary services
Transportation
CcHnmunication
Electric and gas ccanpanies and systans...
Water supply and other sanitary services.
Wholesale and retail trade
Wholesale trade
Groceries and related products
Electrical goods, hardware, and plumb-
ing and heating equipment and supplies
Other wholesalers
and
Retail trade
Food
General merchandise
Apparel and accessories. ....
Furniture, home furnishings
equipment
Automotive dealers and gasoline service
stations
Eating and drinking places
Building materials, hardware, and farm
equipnent
Other retail stores
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
Banking
Credit agencies other than banks
Holding and other investment companies...
Security and commodity brokers, dealers,
exchanges, and services
Insurance carriers
Insurance agents, brokers, and service...
Real estate, except lessors of real
property other than buildings
Lessors of real property, except buildings.
Services
Hotels, rooming houses, camps and other
lodging places
Personal services
Business services
Automobile repair, services, and garages,
and other repair services
Motion pictures
Amusement and recreation services, except
motion pictures ,
Other services
502
n
158
1,520
4,861
161
109
146
501
314
46
165
(^)
146
203
497
58*;
Nature of business not allocable.
57
111
160
1,536
1,230
181
66
0)
6,544
2,592
382
3,669
394
216
324
399
698
515
375
748
283
3,667
339
616
181
(M
73
319
1,925
126
191
524
873
291
{')
229
267
{')
9,2U
50,055
(')
CI
27,842
1.9, 937
17,388
610, 396
19,545
60,337
1,279
103,595
10, 160
7,571
3,166
10, 190
11,473
17,632
79,385
13,150
0)
18,093
39, 570
39,482
40,111
CM
47,907
1,768
3,743
106,575
66,273
21,991
17,393
C)
144,581
73,224
11,371
14,865
46,988
63,768
15,009
3,254
5,296
9,920
6,524
13,680
3,389
6,696
7,589
304,465
114,912
51,762
4,882
(')
4,745
1,763
119, 104
6,867
92,150
28,645
7,754
18,241
12,242
(')
5,667
2,080
(')
443
(M
(')
257
156
1,397
4,526
74
611
2
168
138
104
143
455
303
44
162
(>)
135
199
453
530
(M
65
98
148
1,415
1,141
163
58
C)
6,132
2,406
346
271
1,739
3,476
370
183
311
398
646
515
351
702
250
3,059
237
513
76
C>)
63
307
1,702
103
2,246
177
479
783
271
C)
202
256
(')
2,970
23,485
(')
(M
15, 186
7,415
6,793
294,797
9,427
33,138
604
47, 591
4,709
1,725
1,453
2,662
5,083
9,189
33, 301
5,667
(')
11,683
22,065
18,711
21,499
22,379
(>)
28,655
674
1,999
65,268
49,335
9,630
6,136
CM
47,976
20, 092
4,364
3,229
11,999
24,662
4,275
1,374
3,298
4,380
1,963
6,301
899
2,172
3,222
54, 520
28,303
2,631
602
CM
1,117
730
20, 314
625
3,952
3,609
8,327
5,398
CM
1,401
753
CM
603
CM
CM
3,144
1,061
156
586
17
93
33
ISl
23
CM
12
273
159
201
123
CM
460
267
81
112
CM
1,690
1,300
34
924
342
302
87
2,481
358
277
245
CM
29
1
184
4
489
CM
10
487
593
49, 422
CM
CM
4,B39
43,424
2,247
123,821
4,056
8,774
141
24, 525
2,010
1,940
306
749
2,402
2,106
3,376
3,385
CM
5,321
15,330
6,643
4,166
19,067
CM
4,350
262
491
13,140
8,917
5,165
3,792
CM
16,650
7,304
1,340
1,520
4,444
8,593
1,071
361
932
1,773
959
1,465
1,073
959
763
54,216
23,222
2,579
5,086
CM
704
93
20,884
531
11,676
4,118
1,123
3,360
679
CM
624
178
CM
CM
668
88, 522
CM
CM
4,777
82,594
2,175
104,707
4,090
7,677
193
24,597
2,090
1,912
321
1,151
2,239
2,084
3,376
3,489
CM
918
15,785
5,600
4,081
6,059
CM
4,314
256
580
15,072
8,325
3,159
3,321
CM
13,283
7,525
1,340
1,324
4,861
9,962
1,150
318
2,519
1,774
962
1,398
1,075
766
796
56,065
27,346
1,556
6,208
CM
194
93
20,099
568
4,207
1,100
3,306
670
CM
595
153
CM
135,023
1,481,899
CM
CM
1,068,678
281,079
1,782,230
49,501,168
2,157,522
9,236,845
522,063
2,038,378
908, 855
281,257
273,477
604,959
1,639,445
3,041,753
7,417,688
1,432,264
CM
833,685
2,872,911
2,335,378
3,309,359
4,166,400
CM
2,761,532
439,774
591,998
6,659,073
2,138,127
1,710,330
2,751,192
CM
15,958,681
10,378,734
1,472,316
930,867
7,975,551
5,263,316
1,557,958
1,330,378
386,053
203,657
916,523
235,665
245,941
387,131
311,131
6,102,997
2,275,256
590,311
53, 193
CM
2,738,630
62,478
261,323
50,126
1,402,523
98,525
309,792
583,562
65,756
CM
58,100
93,891
CM
3,484
348,522
CM
CM
432,783
^101,246
32,415
2,366,592
103,723
326, 893
57,322
55,747
25,742
2,399
7,074
21,759
99,221
364, 342
354,421
64,336
CM
74,063
180,342
103,277
157,225
153,241
CM
48,817
20,875
32,429
752,050
34,822
227,056
489,442
CM
201,053
105,643
14, 149
4,607
87,887
88,898
18,301
61,173
1,477
2 6,887
2,435
6,552
1,212
4,635
5,512
742,740
543, 955
33,840
24,194
CM
129, 575
3,239
^6,880
2 1,789
47,645
^4,715
14, 050
23,994
1,554
CM
2,985
2,894
CM
5,326
77,339
CM
CM
51,399
17,460
27,362
1,328,289
60,408
113,528
3,498
53,994
8,413
7,911
5,377
24, 522
39,701
88,684
316,475
37,185
CM
43,945
146,733
43,4Cfe
97,461
CM
89,365
10,934
13, 056
501,553
195,917
93,463
305,893
CM
115,081
44,123
5,877
4,734
33,512
67,398
17,551
23,470
3,599
1,754
7,145
6,249
2,999
4,631
3,560
119,421
44,303
11,535
1,697
CM
26,045
1,003
33,656
519
78,205
5,945
13,810
29,838
12,187
CM
5,404
2,509
9,950
CM
CM
18
8,682
48
34,297
1,200
279
18
705
39
202
31
130
276
4,944
7,573
493
CM
27
2,500
5,663
615
CM
326
403
145
28,551
2,353
5,678
20, 130
CM
2,003
519
189
67
263
1,480
636
473
135
31
110
31
2
52
1,378
CM
936
79
(M
3
10
222
19
5,235
41
421
426
107
CM
38
22
CM
94, 328
1,471,436
CM
CM
933,921
400,041
236,328
23,540,970
1,019,007
1,793,954
78,838
796,885
115,395
95,976
72,907
407,827
589,389
1,563,826
7,565,614
652,400
CM
721,375
2,609,145
876,603
1,401,219
1,034,673
CM
1,211,077
138,659
221,351
16,533,015
3,484,783
2,674,253
10,331,195
CM
1,368,305
535, 156
55,480
58,495
422, 181
784,589
138,318
326,752
52,060
21,580
71,451
77,723
38, 163
58,532
47, 560
1,924,238
692,517
178,069
25,054
CM .
135,545
10,324
846,350
31,903
702,059
91,933
145,524
163, U5
58,934
CM
64,007
30, 925
(3c)
17,536,818
36,510
771,768
CM
CM
522,726
197,941
120,617
11,369,165
413,040
716, 18C
45,952
388,993
58,359
48,788
34,900
158,355
252, 596
629, 026
4,036,201
393,289
CM
300,283
1,133,752
403,901
689,808
435,207
CM
700,692
53,815
109,677
3,956,529
1,264,786
573,285
2,111,484
CM
597,432
232,566
23,017
26,134
183,415
345,372
61,599
133,432
25,335
11,051
30,551
34,755
19,947
28,581
19,494
378,723
64,162
29, 146
11,180
■ CM
2,730
3,439
260,905
5,074
306,074
33,160
71,058
64,273
16,593
CM
22,489
12,4«1
CM
jEstunate is not shown separately because of high sajnpllntj variability. However,
^Loss or deficit.
NOTE: See text for explanatory statements and for "Description of the Sample and
the data ure included in the appropriate totals.
Limitations of the Data."
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
245
RETURNS WITH SALES OR EXCHANGES OF SECTION 1231 PROPERTY
Table 20
NET GAIN OR LOSS FROM SALE OR EXCHANGE OF PROPERTY USED IN THE TRADE OR BUSINESS AND FROM INVOLUNTARY CONVERSIONS DETERMINED UNDER
INTERNAL REVENUE CODE SECTION 1231, AND SELECTED RELATED ITEMS, BY SIZE OF TOTAL ASSETS
Property sold, exchanged, or converted
Returns with net gain under section 1231
Size of total assets
Number of
returns
with sales
or
exchanges
under
section
1231
Cost or
other
basis
{Thouaand
dotlara)
Depreciation allowed
or allowable
Number of
returns
(Thouaand
dollar a)
Expense
of
sales
(Thotiaand
dallara)
Net gain
(less net
loss)
under
section
1231
(Thousand
doltara)
Number
of
returns
Property sold, exchanged or converted
Cost or
other
basis
(Thousand
dollara)
Depreciation allowed
or allowable
Number of
returns
(Thouaand
dollara)
Expense
of
sales
(Thouaartd
dollara)
Net gain
under
section
1231
(Thousand
dollara)
Total net
long-term
capital gain
reduced by
net short-
term capital
loss
(Thousand
dollara)
Total. ,
Zero assets
i 11 under $25, 000
1125,000 under i50,000
; 150, 000 under $100,000..
(1100,000 under $250,000.
|250,000 under *500,000
(1500,000 under $1,000,000
(11,000,000 under 42, 500,000. .
(12,500,000 under 15,000,000..
$5,000,000 under $10,000,000.
( 110, 000, 000 under S25, 000, 000. . .
(125,000,000 under 150,000,000...
( 150, 000, 000 under $100, 000, 000. .
(1100,000,000 under $250,000,000.
$250,000,000 or more
(1)
(2)
(3)
(•4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
7A, 280
5, 72i, 693
64,615
76, 978
826, 932
52, 811
4, 389, 821
45,049
1,775,400
66,979
1, 103, 808
1, 541, 754
2,390
7,237
5,742
9,236
16, 165
10, 557
8,528
6,430
2,884
1,862
1,578
64^
415
308
284
98, 924
123, 302
97, 614
171, 692
352, 835
220, 776
212, 550
599, 643
348,609
209, 553
457, 698
214,677
290, 571
426, 486
1, 899, 763
2,122
6,443
5,090
7,857
14,229
9,129
7,478
5,523
2,472
1,591
1,321
539
346
252
223
33, 970
45, 621
39, 622
91,974
99, 503
90,342
97,009
304, 595
170,931
84, 338
186, 932
98, 368
118, 532
210,940
631, 275
959
1,552
1,958
1,494
9,229
3,748
6,264
7,734
10,015
7,566
7,112
5,644
6,053
2,998
4,652
58, 707
2,337
11,240
26, 858
43,641
61, 182
69, 101
113, 306
38,465
41,567
45, 666
51, 380
44,457
60, 872
158, 153
1,396
3,836
3,679
6,857
11,903
8,017
6,377
4,862
2,177
1,376
1,132
470
299
222
208
70, 663
57, 339
56, 507
143, 478
269, 269
159, 783
171, 204
518, 692
286,124
149, 881
271,457
156,908
227, 067
305,968
1,545,481
1,178
3,343
3,132
5,747
10, 370
6,794
5,498
4,102
1,827
1,146
939
385
248
180
160
26,629
21, 143
25,100
83, 510
74, 741
78, 596
81,270
275, 235
141, 349
64,141
116, 162
74, 933
90,143
171, 015
451,433
693
1,240
1,314
1,271
3,519
5,761
6,897
8,565
6,874
6,263
5,256
5,509
2,700
3,309
66, 662
17, 237
16, 853
31, 624
55,310
70, 672
76, 321
125, 785
51, 365
46,970
83,485
60, 183
61,915
L28, 867
210, 559
64,466
11,486
17, 550
24,164
54, 322
63,034
67, 397
75, 834
63, 833
62, 817
119, 896
124, 039
103, 740
181, 603
507, 573
Size of total assets
Returns with net gain under section 1231 — Continued
Total
compiled
receipts
(Thousand
dollara)
Net income
(less
deficit)
(Thouaand
dollara)
Income
subject to
f Thouaand
dol lara)
Number
of
returns
(Thouaand
dollars)
Alternative tax
Number
of
returns
(Thouaand
dollars)
Income tax
if alter-
native
method had
not been
used
(Thousand
Depreci-
ation
(Thouaand
dollara)
Amorti-
zation
(Thousand
dollars)
Depreciable
assets
(Thousand
dollara)
Accumulated
amortization
and
depreciation
(Thouaand
dollara)
Total.
Zero assets
1 11 under $25,000
125,000 under $50,000...
(.50,000 under $100,000..
11100,000 under $250,000.
i250,000 under $500,000
(1500,000 under $1,000,000
(11,000,000 under t2, 500,000. .
ii2,500,O0O under 15,000,000..
(15,000,000 under $10,000,000.
$10,000,000 under $25,000,000...
(125,000,000 under $50,000,000...
(150,000,000 under $100,000,000..
(1100,000,000 under $250,000,000.
$250, 000, 000 or more
(14)
(1^)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
258, 559, 579
31,640
1, 759, 592
26, 282
189, 519, 879
69,957,450
1,413,010
186, 257
447,545
1, 287, 285
4, 688, 262
6,409,691
10, 325, 679
14, 060, 581
12, 292, 369
13,110,226
21, 413, 553
15, U4, 889
18, 891, 032
30, 535, 871
108, 383, 329
64,137
'1,088
11,967
23, 536
101, 041
152, 206
262, 082
435, 339
462, 817
524,055
1,050,291
942, 579
1, 298, 602
1,955,799
10,780,946
73, 183
2,483
8,728
26, 494
125, 367
170, 526
282, 322
500, 105
516, 117
570,060
1,065,899
915, 880
1,338,066
1, 888, 143
10, 169, 873
381
949
1,568
2,915
7,416
5,537
4,708
3,596
1,664
1,043
874
352
251
181
183
35, 762
644
2,547
8,056
41, 326
61, 285
115, 711
230, 456
246, 621
279,784
525,449
451, 372
647,413
938, 579
5,172,385
268
376
1,054
2,025
5,846
4,904
4,268
3,291
1,560
976
619
327
229
170
167
34,731
311
1,893
6,910
37, 316
58, 103
110,441
218, 763
236, 695
268,233
497, 926
416, 130
606,377
897, 987
4,953,731
36,904
1,021
3,628
10, 114
48,634
70,487
127, 295
243, 195
259, 658
290,832
548, 796
474,213
671,773
980, 835
5, 303, 412
40,344
5,217
10, 371
34,703
117, 576
136, 960
184, 339
302, 739
276,036
292,480
485,184
406, 140
521,040
966, 514
5,132,946
561
116
56
217
1,804
1,529
1,358
3,578
3,661
3,573
5,033
9,897
9,064
41, 086
323, 861
31,292
80, 779
316, 250
1, 119, 080
1, 523, 195
2, 195, 371
3, 762, 222
3, 528, 017
4,110,439
7, 217, 049
6, 676, 125
9, 709, 425
17, 432, 612
131, 618, 023
19, 635
45,351
168,922
566, 691
610, 951
1, 164, 577
1,934,949
1, 784, 130
1,945,654
3, 315, 807
2, 966, 218
4, 068, 627
7,484,221
43, 661, 717
Size of total assets
Returns without net gain under section 1231
Property sold, exchanged, or converted
Cost or
other
basis
(Thouaand
dollars)
Depreciation allowed
or allowable
Number
of
returns
(Thouaand
dollars)
Expense
(Thouaand
dollara)
Net loss
under
section
1231
(Thouaand
dollars)
Total net
loss sales
other than
capital
assets
(Thousand
dollara)
Total
ccnipiled
receipts
(Thouaand
dollara)
Net income
(less
deficit)
(Thousand
dollars)
Depreci-
ation
(Thousai
dollar:
Amorti-
zation
(Thouaand
dollara)
Depreciable
assets
(Thouaartd
dollara)
Accumulated
amortization
and
depreciation
(Thousand
dollara)
Total.
Zero assets
$1 under $25, 000
( 125, OOO under t50, 000
(150,000 under $100,000..
(1100,000 under $250,000.
( 1250, 000 under i500, 000
1 1500, 000 under $1, 000, 000
(il, 000, OOO under $2,500,000..
(12,500,000 under $5,000,000..
(15,000,000 under $10,000,000.
:;10,000,000 under 425,000,000
(125,000,000 under S50,000,000. . .
150, 000, 000 under $100, 000, 000. .
(1100,000,000 under $250,000,000.
(1250,000,000 or more
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(36)
21, 469
1, 334, 672
19, 566
528, 552
9,999
297, 962
83, 023, 685
994
3,401
2,063
2,379
4,262
2,540
2,151
1,568
707
506
446
174
116
86
76
26, 261
65, 963
41, 107
28, 214
83, 566
60,993
41, 346
80, 951
62,485
59, 672
186, 241
57, 769
63, 504
120, 516
354,282
944
3,100
1,958
2,110
3,659
2,335
1,930
1,421
645
445
382
154
98
72
63
7,341
24,478
14, 522
8,464
24, 762
11, 746
15, 739
29, 360
29, 582
20,197
70, 770
23,435
28,389
39,925
179, 642
266
312
64A
223
1,421
229
503
837
1,450
692
849
388
544
298
1,343
7,955
14,900
5,613
4,766
11, 669
9,490
7,220
12,479
12,900
5,403
37, 819
8,803
17, 458
67, 995
52, 406
5,256
14, 621
5,480
4,666
11, 712
9,297
5,993
12, 612
7,870
5,612
25, 157
9,863
17, 853
109, 154
52, 816
1, 131, 206
199,016
266, 548
460, 879
1, 652, 168
2, 097, 072
2, 973, 574
4, 355, 552
3, 817, 364
4,715,639
6,697,981
4,986,487
7, 419, 292
9, 570, 686
32,660,201
30, 920
'28, 544
'5, 356
■■7,026
'23
17, 838
50, 675
99,110
124, 796
193,478
282, 661
214,669
XI, 955
567, 838
2, 611, 336
11, 622
10,905
6,904
12,627
36, 786
40,642
57, 817
63,492
68, 625
91, 703
164, 823
116, 235
134,651
238, 446
1, 276, 206
52
129
696
441
719
4,533
2,285
2,319
2,736
7,165
5,439
15, 432
34,636
21,329
48,079
102, 581
360,454
450, 391
716, 158
1, 073, 031
967, 871
1, 310, 447
2, 393, 760
2, 054, 367
2, 320, 865
4, 875, 721
29,275,625
11,049
24,884
44,912
163, 061
216,437
316, 346
494, 998
444,864
570, 700
959, 301
797, 165
945, 602
1, 924, 846
10, 622, 653
'Deficit.
NOTE: See text for explanatoiy statements and for "Description of the Sample and Limitations of the Data.
246
RETURNS WITH NET INCOME
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE lybii
Table 21.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP
All
industrial
groups
Major industrial group
Agriculture,
forestry and
fisheries
Mining
Total
mining
Metal
mining
Bituminous
coal and
lignite
mining
Crude
petroleum
and
natural
gas
Mining and
quarrying of
nonroetallic
minerals, and
anthracite
mining
Construc-
tion
(1)
(2)
(3)
('V)
(5)
(6)
(7)
Number of retume with r.et income, total
Form 1120-S
Total assets
Cash
Notes and accounts receivable
Less : Reserve for bad debts
Inventories, total
Last-in, first-out
Other than last-in, first-out
Not stated
Investments, Govemment obligations:
States and possessions
United States obligations
Not stated
Other current assets, including short-term marketable invest-
ments .
Loans to stockholders
litortgage and real estate loans
Other investments
Depreciable assets
Less; Accumulated ajDortization 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
WlLOlly tax-exempt
Other interest
Rents
Royalties
Net short-term capital gain reduced by net long-term capital
loss.
Net long-terra capital gain rc-Juced by net short-term capital
loss.
Net gain, sales other than capital assets
Dividends, domestic corporations
Dividends , foreign corporations
Other receipts
Total compiled deductions
Cost of sales and operations
Compensation of officers
Rent paid on business property
Repairs
Bad debts
Interest paid
Taxes paid
Contributions or gifts
Amortization
Depreciation
Depletion
Advertising
Amounts contributed under pension plans
Amounts contributed under other employee benefit plans
Net loss , sales other than capital assets
Other deductions
Compiled net profit (39 less 53)
Net income, total (70 less -IS)
Returns other than Form 1120-iSs
Net income (71 less 79)
Statutory special deductions , total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S, net income (71 less 72)
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
715,539
67,817
1,036,797,445
92,757,094
239,724,846
4,524.425
81,103,444
7, 802, 702
35, 289, 255
38, Oil, 487
32,875,748
99,666,136
1,766,702
11, 360, 250
654,739
84,182,160
169, 683, 114
378,096,911
146,921,850
10,282,695
4,576,071
14,605,841
2,462,472
1,557.133
25, 154, 772
1,086,797,445
57,923,903
282,571,369
36,797,523
34, 737, 951
3,105,817
123,326,691
159,509,641
15,163,569
108,361,924
65,065,679
14,532,648
186,100,730
750,598,885
2,763,417
41,611
1,077,649
16,582,000
3,539,912
965,022
75,779
4,073,776
1,434,507
3,156,520
1,500,067
6,133,064
697,119,905
500, 062, 940
12,185,044
7,435,584
6, 253, 340
1,968,721
10,845,928
19,384,082
505,409
721,469
19,769,298
3,118,091
8,218,276
4,405,707
2,616,306
213,744
99,415,966
53,473,980
52,401,331
51,496,954
3,887,878
1,496,729
2,147,267
47,937,691
22,188,057
31,290,923
904,377
17,353,730
2,092,000
10,560
1,934
6,695
693
(')
3,479
336
2,070
165
(Thou»»nd dollarm)
216,556
435,791
3,844
368,065
17,394
134,912
215,759
7,107
56,180
4,090
58,403
30,658
30,390
341,451
2,007,647
980,696
32,025
8,701
531,607
1,957
628
116,914
3,244,972
219,383
6,716
354,869
115,211
39,854
432,671
113,697
42,305
912,151
120,823
29,848
357,444
3,768,956
1,460
25
696
11,854
23,360
30,535
1,015
63,496
2,416
7,644
3,120
ol,928
,643,549
90,388
60,251
54,321
5,546
39,815
77,954
2,542
899
146,134
11,106
14,868
6,081
5,502
853
566,957
249,739
249,043
215,107
34,021
26,458
6,189
184,115
70,639
179,100
33,936
50,093
5,256
12,657,310
377,943
. 1,851,476
10,171
785,850
8,151
339,170
438,529
71,631
685,898
33,911
175,732
20,115
10,736
1,339,550
9,353,553
4,715,682
2,503,312
1,294,104
160,731
154,211
67,392
220,510
12,657,310
783,362
4,475
356,197
707,337
94,804
1,556,377
345,921
266,723
1,784,076
1,473,381
133,916
5,144,741
9,607,161
9,159,206
19,093
17
1,890
26,945
26,326
68,044
1,804
91,155
5,519
89,373
9,684
103,105
8,254,115
5,198,506
111,623
53,250
142,960
16,021
91,521
244,027
6,579
11,439
545,529
766,837
19,451
59,563
82,448
6,158
893,203
1,353,046
1,351,156
1,334,103
260,791
142,755
75,537
1,076,086
533,795
819,251,
17,048
353,521
35,120
159,658
310,590
559
287,957
1,763
184,597
101,597
5,484
303,820
24,207
30,398
10,010
1,022
511,213
',041,962
878,028
594,790
298,966
20,065
45,188
11,521
43,269
165,930
29,598
170,520
75,664
480,333
57,063
50,127
480,354
408,376
26,246
,311,343
1,903,562
1,815,874
359
6,423
3,520
4,710
74
8,947
174
41,740
2,529
10,874
939,864
5,992
2,116
30,915
1,347
21,397
64,307
2,115
8,482
89,786
162,665
911
14,479
9,342
429
127,015
371,399
371,540
369,551
122,192
55,538
35,480
247,454
126,944
244,955
(')
132,344
7,501
1,905,928
105,104
290,155
2,085
72,924
2,922
38,447
31,555
12,070
122,892
5,868
31,623
1,732
218
221,394
1,477,242
716,487
340,237
125,643
21,408
1,309
430
45,902
1,905,923
124,373
66,877
68,782
1,977
280,721
24,304
74,298
213,811
301,450
40,300
708,535
1,591,329
1,527,323
522
3,568
3,572
2,510
40
27,649
185
11,504
14
11,330
,040,253
15,701
8,692
42,380
1,451
15,039
39,543
803
681
91,535
50,519
1,532
9,784
58,054
1,642
126,099
36,616
86,094
83,620
21,283
11,515
9,756
62,933
25,521
61,095
2,474
50,269
11 ,429
5,701,849
441,593
935,314
4,343
281,537
1,522
63,493
216,522
46,550
195,135
1,175
38,392
3,211
7,392
859,148
4,506,366
2,424,664
1,424,968
309,989
57,140
55,179
22,082
98,827
5,701,349
355,427
4,337
176,224
399,319
9,533
609,583
177,605
116,399
797,332
633,685
39,808
2,326,547
4,555,122
5,216
6
756
12,510
14,348
58,227
1,628
40,715
5,060
21,400
6,760
1,292,229
49,586
33,162
27,447
4,575
38,761
97,743
2,007
1,433
258,060
497,435
12,006
26,445
8,528
3,508
442,455
769,692
768,936
760,834
98,389
70,097
17,367
664,229
336,040
433,652
8,052
569,508
6,414
171,588
315,417
3,184
143,432
1,944
52,633
38,355
7,527
63,051
2,661
25,319
5,152
2,104
247,295
1,327,983
696,503
143,317
59,501
52,113
52,535
33,859
27,512
1,793,974
142,632
138
33,498
68,216
7,580
136,240
86,449
25,399
292,579
75,370
27,562
798,311
1,485,205
2,427
11
253
4,444
4,886
2,597
13,844
100
14,729
331
13,209
376,160
40,344
9,280
42,217
3,648
15,324
41,929
1,654
793
106,148
56,218
5,002
8,855
6,524
579
202,634
124,839
124,586
220,053
18,927
5,605
12,434
101,470
45,290
79,549
4,533
51,637
4,030
(3)
46,554
6,313
12,829,543
1,453,703
4,544,650
28,993
1,726,648
37,299
917,098
772,251
35,553
196,398
28,092
721,158
41,525
74,465
1,125,201
4,160,011
2,287,770
68,854
15,663
233,334
4,821
2,712
799,558
12,829,543
3,092,572
36,009
1,110,409
1,144,072
111,763
1,116,406
1,141,364
122,024
1,543,288
419,384
64,751
2,927,496
28,063,302
5,464
140
1,893
30,170
94,807
2,531
1,223
70,393
8,075
17,740
6,628
277,354
27,036,505
22,848,421
896,460
134,232
124,051
37,063
114,780
394,526
12,174
3,333
459,489
7,381
55,625
70,757
99,521
2,931
1,827,705
980,297
978,404
902,409
105,328
89,059
14,849
797,819
328,508
651,739
75,995
100,(X2
24,001
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 1961-JUNE 1962
RETURNS WITH NET INCOME
247
Table 21.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial group — Continued
Manufacturing
Total
manufac-
turing
Beverage
industries'
Food and
kindred
products
Tobacco
maniifac-
tures
Textile
mill
products
Apparel and
other
finished
products
made from
fabrics
and similar
materials
Lumber
end wood
products J
except
furniture
Furniture
and
fixtures
Paper and
allied
products
(10)
(11)
(12)
(13)
(U)
(15)
(16)
IrrT
Number of returns with net income, total
Form 1120-S
Total assets ,
Cash
Notes and accounts receivable
Less : Reserve for bad debts
Inventories , total
Last-in, first-out
Other than last-in, first-out
Not stated
Investments, Government obligations;
States and possessions
United States obligations
Not stated
Other current assets, including short-term marketable invest-
ments .
Loans to stockholders
Mortgage and real estate loans
Other Investments
Depreciable assets
Less; Accumulated amortization and depreciation
Depletable assets
Less : Accumulated depletion
Land
Intangible assets
Less : Accumulated amortization
Other assets
Total liabilities
Accounts payable
Deposits and withdrawable shares
Bonds, notes, mortgages payable maturing in less than one year
Other current liabilities
Loans from stockholders
Bonds, notes, mortgages payable maturing in one year or more..
Other liabilities
Capital stock, preferred
Capital stock, common
Paid-in or capital surplus
Surplus reserves
Earned surplus and undivided profits
Total compiled receipts
Business receipts
Interest on Government obligations (less amortizable bond
premium) ;
Wholly taxable
Subject to surtax only
Wholly tax-exempt
Other interest
Rents
Royalties
Net short-term capital gain reduced by net long-term capital
loss.
Net long-terra capital gain reduced by net short-term capital
loss.
Net gain, sales other than capital assets...
Dividends, domestic corporations
Dividends, foreign corporations
Other receipts
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
Amoulits contributed under pension plans
AjQDunts contributed under other employee benefit plans
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 less 53)
Net income, total (70 less 43)
Returns other than Form 1120-S (
Net income (71 less 79)
Statutory special deductions , total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S, net income (71 less 72)
Distributions to stockholders ;
Cash and assets other than own stock
Corporation's own stock
110,494
10,775
10,433
877
4,224
402
10,768
1,724
4,798
525
3,507
379
2,423
201
(Thouaand dollars)
248,158,015
14,596,250
43,962,499
945,375
51,067,582
6,865,327
21,291,773
22,910,482
1,142,057
10,311,113
680,450
4, 137, 248
109,203
157,261
30,875,251
161,590,349
82,133,488
6,592,524
2,917,33;
3,518,290
1,825,469
1,282,500
4,371,165
243,158,015
23,341,680
44,736
7,578,383
16,307,511
550,433
29,481,890
6,695,178
5,522,064
41,222,465
23,656,708
3,635,674
90,121,243
336,331,731
329,783,972
283,029
890
37,042
588,125
639,939
535,264
15,841
1,000,482
23,219
1,089,853
1,196,897
1,637,178
312,245,557
231,716,733
3,795,418
2,168,210
4,661,525
410,396
1,809,593
9,666,305
269,339
258,655
9,451,646
2,121,179
4,841,901
2,633,336
1,553,811
67,808
36,819,702
24,536,174
24,549,132
24,347,913
1,517,105
443,310
923,937
22,851,140
11,403,317
13,182,857
201,219
8,247,741
1,105,851
5,524,539
411,223
876,420
11,080
1,361,87;
340, 68t,
543,817
477,370
17,863
197,407
2,323
70,675
6,749
1,320
509,134
3,158,507
1,436,507
15,274
1,123
101,727
22,799
7,322
227,284
5,524,539
545,008
6,364
199,891
310,706
33,701
823,127
117,103
164,195
721,990
333,856
117,470
2,151,128
8,494,386
8,391,225
5,062
7
929
8,638
12,273
7,042
112
10,170
285
10,181
9,185
39,777
7,966,881
4,749,636
76,847
32,612
59,457
4,425
46,342
1,315,777
5,297
1,693
208,476
1,552
425,580
35,081
21,974
3,979
977.153
528,005
527,076
515,473
18,239
9,253
8,603
497,752
250,526
277,479
11,603
145,895
13,152
17,436,1
1,286,854
3,245,879
69,930
4,239,007
432,633
1,790,946
2,015,428
81,944
386,453
11,861
454,533
12,737
26,320
1,528,809
10,540,022
5,012,706
11,097
2,369
352,306
13,305
4,394
334,620
17,436,:
1,879,655
5,700
1,069,440
1,150,274
68,882
1,715,859
481,353
530,707
3,096,362
825,551
224,314
6,388,801
46,995,935
45,579,275
9,652
17
3,610
43,299
35,421
14,081
1,350
76,618
1,399
16,134
62,354
152,725
45,063,044
36,359,284
340,262
205,107
358,373
53,630
154,542
566,973
21,452
2,069
687,308
5,198
931,771
176,354
125,729
11,088
4,513.899
1,932,891
1,929,231
1,907,495
47,771
32,576
13,444
1,861,379
922,637
1,010,254
21,786
496, 740
74, 708
3,716,679
115,391
275,064
4,263
2,782,610
1,003,752
501,807
1,272,051
1,225
6,983
122,387
662,358
292,426
15,694
1,624
1,402
16,525
100,607
550
523,756
277,813
5,365
507,904
8,680
174,251
662,678
169,089
108,550
,177,216
5,099,617
5,083,237
52
3,379
460
3,700
19
1,230
516
5,050
4,471,412
2,878,152
11,262
4,794
12,217
2,273
29,565
993,990
3,045
126
39,729
252,344
37,905
7,968
222
182,320
628,205
628,153
528,153
3,155
2,075
1,080
624,991
324,492
303,713
172,120
264
7,893,988
507,644
1,662,252
22,410
2,337,491
342,502
974,117
1,020,772
29,615
122,549
24,818
77,563
4,518
23,624
616,123
4,830,904
2,474,002
722
351
50,488
5,373
1,861
98,918
4,202,854
402,506
1,415,515
24,135
1,453,877
44,582
775,036
644,159
8,003
30,256
2,393
56,686
12,246
2,554
312,643
857,107
445,025
184
31
21,559
5,054
748
80,601
7,893,988
746,424
1,132
374,265
454,070
15,055
805,258
126,151
198,060
1,291,916
405,535
51,102
3,413,017
12,191,837
12,038,797
4,148
27
937
13,369
16,842
6,429
58
25,137
111
10,123
4,415
66,389
1,597,706
154,303
70,461
110,954
11,177
74,637
215,197
10,202
3,593
313,219
386
79,054
40,969
26,328
12,494
353,529
612,628
611,591
505,023
34,538
-25,994
8,544
570,833
281,721
330,907
6,663
130,847
11,387
964,102
220
357,424
350,572
31,547
252,819
89,579
96,244
679,988
143,751
14,539
1,212,059
10,888,744
750
12
549
10,153
363
4,799
1,067
43,137
10,485,971
8,453,320
273,403
93,102
17,520
13,016
44,944
177,939
7,541
365
69,557
65
96,244
29,752
62,344
817
1,135,987
402,773
402,224
377,220
21,834
19,448
2,386
355,419
153,484
239,289
25,004
53,399
20,437
286,689
688,417
12,99:
855,95'.
52,269
260,599
543,091
9,142
86,572
1,968
47,953
2,444
3,305
398,848
2,380,817
1,206,415
544,333
45,542
185,868
938
223
92,533
4,319,622
294,075
4,379
217,077
200,438
17,368
580,602
75,475
53,480
853,225
451,361
31,371
,540,771
190,649
532,172
10,201
570,706
30,917
307,583
232,105
12,259
54,792
10,132
24,962
2,427
2,651
119,441
330,511
394,693
13,132
5,240
28,264
1,022
220
34,739
2,017,505
2,978
10
788
7,537
12,697
3,357
235
163,618
5,426
330
37,535
5,277,720
4,022,282
108,020
31,433
41,901
9,128
43,477
119,560
2,566
1,827
155,557
176,600
24,673
17,714
11,127
1,054
510,691
291,079
290,291
279,556
19,600
15,444
4,156
265,800
90,724
200,355
10,735
92,776
18,900
245,194
512
104,002
153,043
12,925
139,780
52,455
39,842
346,190
76,301
14,775
832,476
3,975,172
3,933,445
388
3,098
2,004
707
136
7,114
1,239
1,151
991
24,640
3,744,252
2,832,725
105,626
35,462
21,165
8,966
15,065
76,973
4,019
413
57,275
213
47,276
17,841
13,044
903
501,285
231,920
231,532
227,253
9,574
8,507
967
217,544
104,291
127,629
4,279
32,244
7,188
491,849
1,181,102
25,654
1,339,654
116,913
628,873
543,868
25,179
250,105
49,404
143,869
2,643
9,487
1,324,691
3,413,546
3,777,669
506,306
98,317
113,910
10,391
1,928
164,319
10,179,337
617,437
1,551
237,739
530,066
13,965
1,603,463
209,553
253,970
1,725,520
1,196,367
67,432
3,721,674
11,557,1
11,316,794
5,368
5
1,053
18,823
11,815
8,300
337
113,905
743
16,192
27,991
45,120
10,562,538
7,639,435
120,614
70,244
254,372
11,504
83,694
241,497
10,545
5,336
477,617
29,130
100,544
31,886
42,113
834
1,342,467
1,004,470
1,003,417
998,355
28,060
14,282
13,725
970,645
467,677
535,793
5,062
305,398
135,241
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
248
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
RETURNS WITH NET INCOME
Table 21.— BALANCE SHEETS
AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP
—Continued
—
Item
Major industrial group — Continued
Manufacturing — Continued
Printing,
publlsh-
li;g, and
allied
industries
Chemicals
and
allied
products
Petroleum
refining
and
related
industries
Rubber and
miscel-
laneous
plastics
products
Leather
and
leather
products
Stone,
clay, and
glass
products
Fabricated
metal products
Primary (including ord-
metal nance), except
industries machinery and
transportation
equipment
Machinery,
except
electrical
and
transporta-
tion
equipment
Number of returns with net income, total
Form 1120-S
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
1
?
13,257
1,621
6,630
376
838
(')
2,936
182
1,915
157
4,855
432
2,953
185
11,743
1,038
11,388
903
Total assets
(Th<Miamtd dolUra)
3
7,791,442
24,805,720
41,742,892
5,104,835
1,546,813
8,195,328
24,919,274
11,337,449
13,640,329
4
354,851
1,739,604
117,396
920,206
42,437
521,011
356,758
72,021
311,040
21,387
174, 259
14,063
13,039
1,040,039
3,803,480
1,715,842
3,248
1,199
150,975
36,538
9,350
430,479
1,349,707
3,776,116
73,001
4,019,210
161,602
1,490,439
2,367,169
183,339
1,142,533
59,034
471,177
11,320
14,479
3,795,322
18,400,038
9,431,361
273,899
116,763
392,705
107,072
47,751
528,595
1,417,908
6,065,609
166,841
3,005,164
733,033
845,583
1,426,548
154,913
1,813,862
333,570
671,113
286
1,220
8,755,062
33,541,311
17,340,315
■ 3,951,193
1,957,725
645,502
1,377,354
1,122,215
594,911
296,269
1,284,045
27,152
1,271,133
122,596
745,201
403,336
2,017
112,030
1,916
49,535
1,296
3,698
596,965
3,038,977
1,672,507
4,269
857
62,572
7,327
4,446
77,798
148,051
477,403
7,882
474,484
12,292
235,085
227,107
6,231
17,590
994
14,326
1,351
2,927
180,472
433,355
232,373
53
13,217
452
339
16,506
584,255
1,261,879
27,801
1,244,026
109,644
702,385
431,997
46,675
358,011
21,150
110,153
2,099
5,640
522,298
6,903,444
3,360,053
174,584
48,190
170,823
8,407
2,521
114,4^9
1,359,023
2,591,518
43,087
5,080,165
i;448;i«
1,043,595
2,588,426
71,375
1,119,560
11,523
591,799
4,131
11,856
2,089,521
23,518,152
12,519,395
950,039
590,616
399,911
41,869
8,299
240,219
924,905
2,356,672
39,685
2,911,696
263,998
1,446,476
1,201,222
46,898
307,771
16,628
153,918
8,857
9,852
926,136
6,217,806
2,899,752
59,086
19,777
166,795
27,329
11,256
173,559
1,303,196
4,034,670
69,649
7
5,173,518
g
660,542
2,469,810
10
2,043,165
Investments, Government obligations;
56,833
726,732
13
55,279
14
Other current assets, including short-term marketable invest-
ments.
216,901
11,362
16
7,116
1,376,890
18
9,861,375
19
20
Less ; Accumulated amortization and depreciation
5,143,741
12,427
21
7,076
22
Land
227,427
56,944
22,072
25
Other assets
252,597
?6
Total liabilities
7,791,442
24,305,720
41,742,892
5,104,835
1,546,818
8,195,328
24,919,274
11,337,449
18,640,829
695,602
2,165
363,354
637,686
36,759
714,459
485,431
230,009
1,030,673
428,430
108,432
3,058,442
1,990,432
2,065
470,104
1,724,729
82,862
3,429,629
522,762
684,741
3,441,810
3,812,535
234,239
8,409,312
4,451,065
375
291,065
1,204,350
16,619
4,710,636
379,882
200,294
10,031,619
5,927,155
830,361
13,199,471
435,561
72
101,168
334,266
14,126
868,964
142,281
112,740
548,384
467,305
14-4,845
1,384,673
210,853
252
85,249
112,300
8,006
169,073
34,018
44,083
255,899
79,177
16,327
531,081
460,437
991
195,337
500,829
23,276
867,215
186,789
248,072
1,440,303
748,020
91,228
3,432,331
1,545,349
578
359,532
1,594,768
13,894
3,997,191
730,198
962,350
4,028,431
1,517,153
492,529
9,577,231
1,005,156
2,846
458,4*9
860,859
40,917
1,249,823
254,809
283,585
1,327,453
813,081
98,154
4,441,317
1,532,485
28
3,957
29
30
Bonds, notes, mortgages payable maturing in less than one year
601,191
1,208,996
52,792
32
33
Bonds, notes, ncrtgages payable maturing in one year or more..
Other liabilities
2,235,391
551,059
366,370
3,796,036
1,248,347
211,374
38
Earned surplus and undivided profits
Total compiled receipts
6,767,317
39
11,539,322
27,802,337
37,265,405
7,443,440
3,170,613
9,217,412
23,525,105
17,792,579
23,213,247
11,237,060
9,471
22
2,709
17,517
29,688
45,166
674
31,571
349
36,361
8,159
120,575
27,031,435
32,295
57
5,632
49,962
32,825
134,118
2,156
59,537
4,270
219,631
120,929
109,490
35,400,043
51,426
108
3,110
86,828
310,206
83,943
6,726
58,627
544
552,828
352,674
358,337
7,311,872
2,524
42
136
10,667
8,050
4,586
22
6,556
4,872
7,343
60,391
25,379
3,148,610
465
118
3,127
1,716
458
30
1,437
88
1,042
5
13,522
9,016,021
10,490
21
1,814
11,945
13,860
14,344
217
25,822
503
21,715
43,964
51,595
23,064,303
31,992
34
3,659
92,971
23,571
11,508
140
151,355
369
37,564
37,383
60,256
17,544,042
8,052
125
1,325
20,140
18,821
11,512
551
40,537
1,922
14,921
39,256
91,374
22,722,522
Interest on Government obligations {less amortizable bond
premium);
19,796
4?
31
41
2,018
44
63,410
41,136
46
80,315
47
48
Net short-term onpltal gain reduced by net long-term capital
loss.
Net long-term capital gain reduced by net short-terra capital
loss.
378
58,462
2,073
50
27,696
51
51,236
52
Other receipts
144,154
53
Total compiled deductions
10,550,956
24,397,727
35,468,262
6,393,295
3,023,028
3,263,257
21,759,759
15,588,843
21,134,126
54
7,260,941
376,423
118,000
50,477
32,227
57,572
226,001
18,306
2,881
255,357
213
114,491
96,383
45,037
3,366
l,393j281
15,993,638
275,616
160,453
395,447
33,331
183,069
468,347
35,430
34,994
1,229,309
87,811
1,008,414
306,757
99,543
2,501
4,083,017
25,034,425
64,127
433,163
573,480
55,686
195,044
1,289,330
23,259
32,484
1,361,212
1,605,423
187,521
287,735
114,897
3,276
4,202,194
4,973,503
96,727
72,039
108,624
19,266
44,014
265,183
4,602
1,265
215,939
328
126,340
63,544
38,436
1,764
861,221
2,448,471
60,541
21,655
13,339
7,670
15,424
62,180
3,036
225
30,686
60
39,439
13,326
14,475
137
291,811
5,804,719
140,817
57,904
254,530
18,352
55,676
212,048
8,139
10,837
414,668
68,324
64,358
71,651
42, 759
727
1,037,738
16,479,791
160,590
81,794
1,188,935
14,651
213,637
555,629
20,571
70,345
983,403
134,724
95,816
285,712
195,205
1,704
1,276,186
12,595,275
407,893
134,714
233,846
29,409
87,797
356,691
13,717
9,456
412,021
2,965
157,410
124,626
85,524
9,727
1,927,772
14,613,403
55
421,599
56
145,903
281,045
58
Bad debts
29,362
148,013
Ml
524,335
25,267
6?
6,516
63
334,663
864
65
224,411
225,714
67
AiBDunts contributed under other employee benefit plans
126,678
4,520
69
3,521,328
70
Compiled net profit (39 less 53)
933,366
935,657
964,348
61,176
29,983
30,369
905,025
439,704
548,662
20,809
3,404,610
3,398,973
3,393,169
227,835
38,834
186,652
3,165,617
1,614,258
1,790,352
5,309
1,797,143
1,794,033
1,792,407
586,861
9,387
469,904
1,208,497
622,512
1,174,631
(')
1,439,416
287,251
550,145
550,009
546,469
20;i40
13,922
6,216
526,307
264,598
285,547
3,540
128,850
41,262
147,590
147,472
145,302
5;i02
4,218
884
140,196
68,065
79,525
2,170
30,009
7,369
954,155
952,341
942,989
29;320
11,010
18,229
914,611
457,630
496,525
9,352
307,205
49,315
1,765,346
1,761,687
1,757,211
96; 780
28,774
31,908
1,660,747
815,932
949,414
4,476
764, 558
26,294
1,203,836
1,202,510
1,185,228
53,473
40,639
12,531
1,132,817
549,732
654,104
17,282
283,990
54,568
2,079,121
71
Net Income, total (70 less 43)
2,077,103
7?
2,062,778
73
67,496
43,973
75
23,401
1,996,077
998,579
78
79
nn
Total compiled net profit less income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S, net income (71 lees 72)
Distributions to stockholders;
1,030,542
14,325
515,423
50,015 1 94.624
69,298
1
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data,
RETURNS WITH NET INCOME
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table 21.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued
249
Major industrial group — Continued
Manufacturing — Continued
Transportation, communication,
electric, gas, and sanitary services
Professional,
Total trans-
Transpor-
scientific, and
portation.
machinery,
equipment.
tation
equipment,
except
vehicles
and motor
vehicle
equipment
controlling
instruments:
photographic
Other
manufac-
turing
communica-
tion,
electric.
Transpor-
tation
Communica-
tion
supplies
motor
vehicles
and optical
goods; watches
industries
gas, and
sanitary
and clocks
services
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
4,338
1,302
1,296
2,093
6,107
30,166
23,145
3,838
332
110
66
223
704
2,453
1,928
412
(Th<xi33nd dolUra)
li, 694,067
7,472,568
17,605,184
4,332,311
4,177,776
130,894,499
31,375,462
33,399,649
880,300
402,343
759,124
291,202
331,810
3,242,943
1,434,391
577,203
3,785,396
1,868,055
2,270,705
1,103,384
1,464,522
5,033,737
2,229,343
820,388
38,827
7,019
13,703
13,427
119,230
59,106
13,879
12,793
3,829,412
2,734,140
3,112,342
1,320,716
969,691
2,709,710
537,199
852,974
510,213
32,647
238,690
125,694
34,339
60,288
20,264
21,121
1,582,441
561,773
2,513,212
755,737
596,097
412,167
100,412
166,399
1,736,758
2,139,720
360,940
439,235
339,255
2,237,255
466,523
665,454
32,732
9,940
192,691
16,438
13,624
74,207
50,835
5,519
420,921
58,573
2,423,695
294,833
63,345
3,157,916
1,244,133
1,452,451
24,651
9,140
512
13,189
8,078
16,155
9,922
4,030
203,777
167,168
284,591
80,933
57,157
2,492,034
571,402
1,510,605
3,760
301
800
548
5,092
22,376
18,339
2,183
3,606
1,121
2,071
1,781
3,584
30,903
20,564
2,191
1,780,683
502,574
2,988,593
380,112
407,503
5,939,982
2,203,138
1,737,259
6,195,271
2,982,939
11,069,398
2,364,170
1,576,851
139,199,939
32,677,277
33,658,569
3,118,390
1,534,253
6,128,335
1,161,385
785,341
33,930,341
10,944,188
7,626,758
2,313
2,102
5,069
379
62,315
129,337
81,341
1,981
1,291
514
2,033
210
17,054
46,914
30,634
571
118,605
84,910
118,007
50,269
46,746
830,128
316,942
102,757
40,373
17,429
2,039
31,087
10,183
137,519
50,271
81,513
19,064
7,125
962
6,497
2,505
40,075
21,995
16,733
495,339
180,74^
515,085
59,739
31,405
1,848,999
890,561
246,371
14,694,067
7,472,568
17,605,184
4,832,311
4,177,776
130,894,499
31,375,462
33,399,649
1,937,859
1,412,327
1,447,561
323,899
399,592
3,221,768
1,597,440
406,912
1,170
1,793
1,262
437
1,155
65,151
10,615
1,145
441,937
337,089
121,456
236,675
432,182
2,338,809
865,945
218,437
1,131,090
705, 573
1,948,488
481,277
425,316
7,413,968
1,686,123
2,341,640
20,173
5,504
6,367
9,373
20,506
89,689
62,784
12,076
1,346,721
958,195
1,091,204
573,259
340,318
43,357,904
8,562,017
9,767,546
504,587
703,532
276,383
161,797
91,231
3,268,199
746,244
351,376
228,218
59,035
385,350
73,091
127,307
5,976,360
469,970
390,291
2,037,377
653,703
1,467,223
732,063
503,115
28,160,606
5,158,730
10,699,879
1,676,623
724,371
1,501,454
673,255
335,970
8,520,002
1,225,347
3,881,698
153,940
47,702
444,704
92,705
28,931
1,259,669
335,795
221,410
4,714,372
1,863,644
8,913,732
1,418,975
1,471,653
21,717,374
10,653,952
4,607,239
22,055,518
13,487,186
23,199,088
6,453,853
5,878,523
57,885,477
21,711,440
15,839,705
21,726,773
13,370,657
22,607,030
6,358,680
5,754,055
56,422,034
20,322,433
15,551,262
13,395
1,694
61,464
7,395
1,799
57,584
27,267
17,726
110
7
141
35
28
65
44
20
3,059
318
3,339
523
475
8,172
4,033
3,017
45,905
14,726
37,490
9,014
16,386
181,116
55,877
42,651
21,372
14,204
14,771
5,837
6,993
394,061
289,323
62,034
46,133
12,108
12,202
14,038
11,004
33,535
14,541
10,473
844
22
315
34
1,072
3,095
1,715
1,033
49,449
22,845
41,738
7,523
32,163
250,796
142,911
57,353
1,747
273
699
551
193
26,129
6,578
18,092
29,641
9,060
57,216
3,779
7,665
115,696
47,573
46,436
43,077
2,112
294,272
24;i97
7; 393
15,972
2,301
4,462
74,013
39,155
67,861
26,647
39,297
377,172
296,739
25,141
20,463,437
12,393,906
20,397,252
5,306,874
5,453,808
49,855,007
20,237,874
12,742,901
14,862,244
10,875,589
16,000,275
3,830,299
3,856,563
31, f67,333
13,699,770
3,152,634
208,595
65,627
82,574
80,090
163,357
492,039
334,122
64,265
143,537
92,304
40,591
53,494
53,444
905,136
662,264
172,205
168,684
150,339
26i,453
58,613
43,699
259, 514
122,095
119,838
24,475
5,498
6,615
5,577
13,638
113,422
17,610
54,760
111,951
66,446
59,756
40,778
38,095
2,043,963
421,470
412,753
563,704
265,951
382,712
154,668
126,570
3,736,932
1,119,316
934,556
17,538
8,214
12,167
8,254
5,021
42,780
13,924
12,518
17,460
44,609
5,414
4,359
1,837
367,600
124,624
15,408
478,793
203,997
700,798
206,467
115,490
4,837,016
1,356,463
1,172,310
225
237
472
3
6,376
96,928
25,318
267
306,391
32,665
194,597
150,067
121,995
236,865
89,194
94,948
200,933
137,778
242,072
93,684
40,367
701,436
121,633
329,808
137,466
68,105
200,306
42,382
25,365
350,718
142,930
128,790
3,028
1,905
2,385
254
613
11,238
4,004
2,764
3,218,363
374,642
1,701,065
1,067,330
840,873
4,086,530
1,933,137
1,075,052
1,592,081
593,280
2,801,836
651,979
424,715
8,030,470
1,473,566
3,096,804
1,539,022
592,962
2,797,997
651,456
424,240
8,022,298
1,469,433
3,093,787
1,531,987
591,707
2,796,194
646,660
402,436
7,961,597
1,443,760
3,034,742
61,989
21,906
63,333
16,245
22,628
240,832
118,611
57,975
36,748
14,418
14,622
13,102
16,001
119,477
78,080
17,792
25,177
7,438
43,626
3,143
6,502
97,232
39,598
39,347
1,520,534
570,119
2,735,631
630,431
380,013
7,721,516
1,325,679
3,026,822
767,763
287,460
1,408,546
321,037
181,944
3,916,292
624,053
1,554,550
824,313
305,320
1,393,290
330,942
242,771
4,114,178
849,513
1,542,254
7,035
1,255
1,303
4,796
21,804
60,701
25,723
9,045
456,253
142,008
1,014,649
162,706
99,523
3,323,712
507,261
1,041,998
78,852
7,017
7,300
36,827
14,032
216,462
28,739
20,013
Number of returns uith net income, total
Form 1120-5
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 ciu'rent assets. Including short-term marketable invest-
ments .
Loans to stockholders
Mortgage and real estate loans
Other investments
Depreciable assets
Less: Accumulated amortization and depreciation
Depletable assets
Less : Accumulated depletion
Land
Intangible assets
Less : Accumulated amortization
Other assets
Total liabilities
Accounts payable
Deposits and withdrawable shares
Bonds, notes, mortgages payable maturing in less than one year
Other current liabilities
Loans from stockholders
Bonds, notes, mortgages payable maturing in one year or more..
Other liabilities
Capital stock, preferred
Capital stock, common ,
Paid-in or capital surplus
Surplus reserves
Earned surplus and undivided profits
Total compiled receipts
Business receipts
Interest on Government obligations (less amortlzable bond
premium) :
Wholly taxable
Subject to surtax only
Wholly tax-exempt
Other interes t
Rents
Royalties
Net short-term capital gain reduced by net long-term capital
loss.
Net long-terra c^ipital gain reduced by net short-terra 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 pens ion plans
Amounts contributed under other employee benefit plans
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 less 53)
Net Income, total (70 less 43)
Returns other than Form 1120-Si
Net Income (71 less 79)
Statutory special deductions , total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less Income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S, net income (71 less 72)
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
Footnotes at end of table. See text for explanatory statements and for "Description of the Sainple and Limitations of the Data."
250
RETURNS WITH NET INCOME
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table 21.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROU P — C on t Inued
i''^Jor industrial group — Continued
Transportation , comtnuni-
cation, elec trie ,sas , and
sanitary services — Con
Electric
and gas
companies
and systene
Water
supply
and other
sanitary
services
Wholesale and retail trade
Total
wholesale
and retail
trade
Wliolesale trade
Total
wholesale
trade
Groceries
ind related
products
Electrical
goods,
lardware, and
plumbing and
heating
equipment
2nd supplier
Other
uliolesalers
Total
retail
trad-I-
Ds)
(36)
(37)
(39)
(40)
(il)
(42)
(43)
Number of returns with net income,
Form 1120-S
Total assets.
Cash
Notes and accounts receivable
Less : Reserve for bad debts
Inventories, total
Last-in, first-out
Other than last-in, first-out
Net stated
Investments, Government obligations:
States and possessions
United States obligations
Not stated
Other current assets, including short-term marketable invest-
ments.
Loans to stockholders
Ifortgage and real estate loans
Other investments
Depreciable assets
Less : Accumulated amortization and depreciation
Depletable assets
Less ; Accumulated depletion
Land
Intangible assets
Less ; Accumulated ajaortization
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 ajuortizable bond
premium);
Wholly taxable
Subject to surtax only
Wholly tax-exempt
Other interest
Rents
Royalties
Net short-term capital gain reduced by net long-tenn capital
loss.
Net long-term capital gain r-^ucej by net short-tenn capital
loes.
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
AlDortization
Depreciation
Depletion
Advertis ing
Amounts contributed under pension plans
Amounts contributed under other employee benefit plans.
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 less 53 )
Net income, total (70 less 43 )
Returns other than Form 1120-S:
Net income (71 less 79 )
Statutory special deductions , total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less Income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S , net income (71 less 72 )
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
1,993
224,941!
29 , O&i
84,255
9,625
9,753
1,271
,627
957
64,875
7,397
134,054
18,595
9,459
1,252
(Ttmttaand dollars)
64,203,469
1,171,139
1,979,194
31,879
1,255,043
IS, 898
141,043
1,095,102
14,782
443,928
1,782
395,772
1,419
36
1,788,430
71,056,717
15,010,600
45,421
15,599
-27,300
3,502
1,018
o73,050
>4, 203,469
1,174,184
48,441
1,173,661
2,829,397
5,136
29,775,208
2,025,736
4,988,196
11,972,072
3,288,956
590,565
6,231,917
19,900,281
12,49c
1
931
79,306
40,322
8,563
268
21,111
439
18,250
9,209
51,322
16,541,955
9, 570, 979
79,908
67,211
11,806
40,512
1,183,470
1,'>42,1S2
16,017
227,359
2,263,102
71,285
51,755
245,891
77,338
4,440
983,700
3,358,326
3,357,395
3,356,258
59,664
22,205
15,371
3,296,583
1,704,608
1,653,718
(')
1,727,971
165,220
60,205
59,312
555
14,494
5
4,313
10,176
3,071
12,404
421
14,255
435
8,112
211,105
1,807,376
348,795
144
110
33,129
2,22S
329
38,517
1,915,919
43,232
4,950
80,766
61,808
9,693
753,133
144,843
127,903
329,925
123,501
11,899
224,266
434,051
141
3,282
2,382
8
74
1,020
3,437
3,920
332,277
144,452
13,744
3,456
5,775
540
31,270
40,878
321
209
45,141
38
968
4,154
1,660
30
39,641
101,774
101,633
76,837
4,582
1,400
2,916
72,432
33,061
68,693
24,796
46,482
78,314,657
7,322,207
23,991,276
652,174
23,460,168
792,346
11,900,912
10,766,910
133,465
721,755
63,339
1,434,622
161,744
166,036
7,211,948
21,138,889
9,796,787
95,537
33,793
1,583,697
73, 573
27,039
1,741,194
78,814,657
14,430,020
191,875
7,1U,149
4,466,972
622,339
7,818,694
2,645,197
1,337,676
12,152,302
4,135,486
563,421
23,337,524
229,273,523
24,203
266
6,342
302,110
413,061
20, 590
8,338
267,145
12,279
147,436
132,769
2,337,846
223,403,206
179,458,786
3,677,383
2,743,137
569,549
446,729
806,739
2,566,801
76,965
23,760
1,751,839
23,391
2,284,724
401,005
243,954
11,044
28,313,400
5,870,317
5,861,975
5,547,316
376,038
231,595
122,741
5,173,764
2,271,775
3,598,542
314,657
1,189,441
181,084
38,174,293
3,172,153
13,927,052
251,694
10,688,004
395,634
5,486,934
4,605,435
91,676
439,307
34,801
765,335
84,928
57,384
4,195,351
6,946,029
3,242,293
73,328
25,100
502,148
39,752
14 ,746
690,377
38,174,293
8,670,975
148,975
4,074,199
1,906,536
316,002
3,363,548
980,303
633,768
5,491,177
2,029,701
259,383
10,299,671
114,903,226
113,245,792
14,703
197
6,457
125,451
137,549
16,290
5,082
131,675
6,514
90,835
96,369
1,030,302
112,125,778
96,429,720
1,759,472
593,369
160,843
196,257
392,652
1,055,737
33,582
9,255
537,211
20,219
671,122
167,845
90,528
4,984
9,933,982
2,781,448
2,774,991
2,648,210
199,794
102,605
75,926
2,449,349
1,075,029
1,706,419
126,781
445,446
:0,243
3,875,571
361,529
1,226,183
19,879
1,074,903
27,488
566,658
480,762
13,201
45,194
6,819
50,957
9,376
5,164
444,074
970,349
453,965
1,269
700
54,951
3,705
1,128
82,533
3,675,571
809,777
10,686
354,238
206,372
31,770
359,226
132,165
51,415
650,319
264,294
22,564
982,743
21,262,022
S17
39
434
10,873
22,637
1,111
1,322
19,408
281
5,386
10,430
181,361
20,964,548
18,879,380
215,603
75,980
31,536
21,773
37,747
U3,159
3,334
1,032
92,193
166
76,337
18,390
13,875
452
1,331,036
297,474
297,040
275,786
17,879
12,332
4,391
258,963
110,890
186,584
20,254
57,945
14,1X6
4,025,755
343,546
1,545,219
43,763
1,404,333
36,416
763,402
604,515
4,216
25,413
853
97,486
4,953
5,202
233,505
543,052
248,442
306
136
58,142
2,210
920
50,533
4,025,765
945,230
110,505
324,769
219,354
32,251
261,525
53,615
71,285
513,788
111,002
20,908
1,251,433
10,805,979
10,662,662
393
11,122
7,619
4,121
135
6,507
62
3,246
65
107,538
10,507,035
8,702,355
222,409
63,641
10,407
33,577
31,738
80,905
3,053
389
47,614
968
100,424
21,171
9,579
397
1,173,393
296,944
298,551
285,502
12,324
9,516
2,553
273,142
119,408
179,536
13,049
33,936
12,113
30,272,957
2,467,073
11,155,650
188,052
8,208,753
331,730
4,156,674
3,720,159
74,259
359,200
27,129
616,391
70,599
46,018
3,517,;772
5,432,628
2,539,886
71,733
24,264
339,045
33,336
12,698
557,256
30,272,957
6,915,968
27,682
3,395,192
1,480,860
251,931
2,742,797
789,528
511,068
4,222,070
1,554,405
215,911
8,065,495
32,840,225
81,576,257
11,377
158
5,630
103,465
107,243
11,058
3,525
105,760
6,171
32,203
35,874
741,403
60,655,195
68,847,9';5
1,320,450
452,748
138,850
140,907
323,167
861,673
27,195
7,834
447,399
19,085
494,351
127,784
57,074
4,135
7,374,548
2,135,030
2,179,400
2,085,922
169,591
80,757
68,982
1,917,744
844,731
1,340,299
93,478
353,565
54,089
33,520,957
3,923,755
9,432,331
384,266
12,199,848
336,040
6,122,142
5,691,666
27,909
253,010
25,230
640,433
72,393
120,608
2,300,621
13,591,001
6,270,387
21,199
8,312
1,031,147
36,164
11,926
1,010,144
36,520,95',
5,414,146
41,433
2,899,733
2,414,341
292,560
4,228,161
1,535,362
558,589
6,310,522
1,988,382
271,151
12,456,417
109,514,496
107,605,409
3,920
40
1,443
166,457
255,118
3,804
3,083
119,595
5,275
52,344
36,184
1,253,824
106,592,355
79,426,131
1,809,792
2,094,016
371,972
236,921
396,209
1,430,942
41, •.76
13,717
1,111,606
2,609
1,559,281
225,352
147,697
5,343
17,718,441
2,922,141
2,920,698
2,746,600
165,384
121,781
43,164
2,582,102
1,136,845
1,785,296
174,093
713,562
96,644
5,443,290
765,175
405,570
3,127
1,686,047
107,281
943,121
635,645
11,306
42,527
1,441
35,267
5,106
14,417
402,539
2,946,502
1,291,W7
4,651
790
154,151
9,486
2,545
207,144
5,443,290
1,022,289
1,313
124,334
404,323
18,936
670,504
150,687
105,265
665,650
788,136
33,418
1,453,430
29,958,733
29,780,486
1,423
13
133
10,252
20,250
413
213
15,157
507
2,312
110
126,449
29,343,.
23,818,360
151,132
395,967
112,158
8,898
37,520
293,166
7,734
2,982
275,878
371
326,923
68,559
63,563
1,762
3.778.299
614,851
614,718
601,905
11,290
9,419
1,871
590,593
287,957
326,894
12,313
143,945
42,505
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Lljnltations of the Data."
RETURNS WITH NET INCOME
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
-BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued
251
Major industrial group — Continued
Wholesale and retail trade — Continued
Retail trade — Continued
General
aerchandiae
Apparel and
accessories
Furniture,
home
furnishings
and
equipment
Automotive
dealers and
gasoline
service
stations
Eating and
drinking
places
Building
materials,
hardware,
and Harm
equipment
Other
retail
stores
V/holesale
and retail
trade not
allocable
{^)
(^5)
(46)
(i7)
{'^S)
(A9)
(50)
Number of retumG with net income, total.
Form 1120-S
Total assets .
Cash
Notes and accounts receivable
Less : Reserve for bad debts
Inventories , total
Last-in, first-out
Other than last-in, first-out
Not stated
Investments, Government obligations:
States and possessions
United States obligations
Not stated
Other current assets, including short-term marketable invest-
ments .
Loans to stockholders
Ifortgage 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, ncrtgages payable maturing in less than one year
Other current liabilities
Loans from stockholders
Bonds, notes, iDOrtgages 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 ajnortizable 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
Ancuhts contributed under other employee benefit plans.
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 less 53 )
Net income , total (70 less 43 )
Returns other than Form 1120-S i
Net income (71 less 79)
Statutory special deductions , total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S, net income (71 less 72 )
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
,311
96S
12,679,193
1,217,579
3,538,876
247,6a;
3,543,843
128,293
1,391,937
2,023,613
7,328
111,082
5,124
227,115
5,984
22,003
1,173,093
4,435,443
1,938,727
2,087
1,539
344,240
1,992
574
181,923
12,679,193
1,361,390
671
382,942
843,662
30,822
1,613,779
720,160
266,037
1,726,239
577,731
93,380
5,062,280
24,152,421
3,473
1
258
59,363
107,342
754
665
35,134
UO
24,837
35,393
292,214
23,292,302
15,191,532
152,356
563,080
87,012
88,864
105,831
426,319
16,204
'1,226
313,590
268
570, 515
104,868
15,189
70i
5,649,744
360,119
359,361
348,087
34,862
13,309
20,797
813,772
396,214
463,905
11,774
373,003
11,953
17,130
2,305
12,812
1,913
21,746
2,901
16,160
2,040
15,376
2,327
32,010
4,339
(Thouaand doUara)
343,357
754,354
13,796
.,186,544
40,640
539,935
505,969
4,138
37,649
3,338
45,121
10,886
5,036
270,684
797,800
436,923
547
205
30,269
2,446
1,378
75,603
3,110,970
583,976
2,654
138,635
133,506
23,976
235,905
67,202
69,736
539,808
156,141
15,066
1,034,365
6,907,205
750
1
650
6,975
30,388
1
215
8,153
77
10,076
20
117,012
6,676,894
4,384,214
173,789
333,080
13,670
15,715
22,760
101,453
3,509
1,531
64,431
7
150,843
9,898
7,743
510
1,383,736
230,311
229,661
213,903
17,729
9,260
8,469
196,466
76,578
153,733
15,753
36,105
5,571
177,293
,070,735
30,107
680,899
11,531
345,143
324,225
220
10,265
5,497
25,303
5,728
4,536
118,007
392,493
191,880
257
121
36,080
1,440
517
55,570
2,361,693
376,559
4,542
229,039
111,059
28,844
192,777
134,452
29,006
478,401
53,603
39,283
634,133
4,270,052
4,0:7,102
36
12,856
8,894
12
120
3,053
611
1,064
22
164,868
4,133,779
2,691,117
175,610
109,757
12,222
27,371
24,012
60,342
1,730
793
34,351
209
ir,,012
4,007
3,913
149
876,184
131,273
131,237
117,006
12,708
11,863
340
104,318
38,635
92,633
14,231
15,173
5,659
5,615,999
480,315
1,282,129
30,527
2,347,982
51,397
1,346,695
949,690
837
16,860
2,655
100,003
15,044
6,627
241,396
1,407,307
659,057
3,995
1,576
230,052
3,313
1,529
169,663
5,615,999
576,950
17,065
1,278,030
314,016
56,999
527,521
136,062
63,971
945,972
97,178
32,672
1,562,563
22,906,912
22,553,317
122
29,284
32,230
344
396
656
1,882
22,564,058
19,217,714
366,253
190,219
40,898
33,843
101,670
136,095
4,141
2,894
117,798
257
179,761
9,617
24,452
473
2,087,973
342,854
342,732
309,374
31,553
30,090
1,463
277,710
108,170
234,684
33,358
32,383
9,595
1,572,636
226,395
173,555
700
113,236
1,766
66,636
44,334
1,567
4,474
1,871
44,157
10,497
5,000
130,147
1,274,395
591,556
982
655
67,172
8,265
2,252
106,136
1,572,686
214,780
768
102,025
126,001
32,080
234,176
46,158
17,475
310,493
63,070
3,327
417,333
31
1,837
11,773
620
308
10,851
797
4,024
90
48,529
705
2,060,994
165,038
186,411
43,320
2,128
16,787
115,869
1,387
1,570
109,222
44
37,669
6,339
13,268
654
1,227,005
167,784
167,753
151,420
20,232
16,865
3,367
131,227
50, 522
117,262
16,333
33,557
6,693
3,291,163
248,676
1,043,485
26,677
1,153,253
23,609
577,134
557,510
1,133
17,985
1,441
31,302
3,723
48,486
191,703
612,899
401,179
5,268
2,291
94,343
1,796
710
55,512
3,291,163
463,976
5,319
314,367
139,583
39,814
330,381
64,360
41,165
742,285
39,352
16,853
.,043,688
442
22
52
15,967
14,420
752
160
11,748
1,615
2,894
11
79,907
6,0cO,27S
4,662,368
212,030
60,321
19,391
27,702
35,116
85,450
2,335
406
63,364
302
47,535
7,180
6,485
369
323,904
191,123
191,076
165,436
10,181
7,878
2,303
155,406
56,659
134,469
25,640
28,101
3,529
4,445,956
464,965
1,113,127
25,648
1,483,044
21,523
811,341
650,130
1,375
22,168
3,913
31,555
10,420
14,498
272,947
1,524,062
759,233
3,412
1,135
74,340
6,921
2,421
158,593
809,226
9,096
280,341
287,191
61,109
423,138
154,301
71,034
901,624
158,121
37,152
1,243,625
10,911,278
493
3
161
31,903
30,311
903
1,001
17,129
882
5,255
526
154,236
7,399,382
408,584
250,131
37,791
32,400
52,513
lo2,24S
4,736
2,315
132,452
651
129,023
14,734
13,079
722
1,866, 59b
333,321
383,660
339,464
26,829
22,592
4,054
312,610
122,110
251,711
44,196
50,795
11,134
(51)
6,639
664
2,119,407
226,299
631,693
16,214
572,316
10,6^2
291,836
269,808
13,880
18,938
3,258
23,845
4,423
3,044
215,976
601,359
284,107
1,010
331
50,402
2,65:
367
40,673
344,399
1,46,
139, 21:
146,045
13,757
226,965
129,507
35,221
350,603
117,403
32,367
581,436
4,350,801
4,746,887
580
29
442
5,192
19,394
496
1.3
15,6 5
490
4,30'
216
53,720
4,o84,073
3,602,885
103,119
55,752
16, -,34
13,551
19,3:3
82,122
1,607
788
53,022
563
54,321
7,306
5,729
71:
660,9,7
166,; 23
166,286
152,508
10,860
7,209
3,651
141,613
59,901
106,827
13,778
30,433
4,192
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
740-311 O - 64 - 17
252
RETURNS WITH NET INCOME
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 21.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued
Major industrial ^roup — Continued
Finance, insurance, and real estate
Total
finance,
insurance,
and real
estate
BanJcing
Credit
agencies
other than
banks
Holding
and other
investmtnt
companies
Security and
commodity
trokers,
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 returuB with net income , total
Form 1120-5
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
Usrtgage and real estate loans
Other investments
Depreciable assets
Less: Accumulated ancrtization and depreciation
Depletable assets
Less : Accumulated depletion
Land
Intangible assets
Less : Accumulated aiDOrtization
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 re luced by net short-term capital
loss.
Net gain, sales other than capital assets
Dividends, domestic corporations
Dividends, foreign corporations
Other receipts
Total compiled deductions
Cost of sales and operations
Compensation of officers
Rent paid on business property
Repairs
Bad debts
Interest paid
Taxes paid ;
Contributions or gifts
Amortization
Depreciation
Depletion
Advertising
Amounts contributed under pension plans
Amounts contributed under other employee benefit plans
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 leas 53 )
Net income , total (70 less 43)
Returns other than Form 1120-St
Net income (71 less 79)
Statutory special deductions, total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S, net income (71 less 72)
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
211,986
7,888
13,772
(M
23,617
657
3,432
91
2,275
13S
(')
13,829
2,274
138,170
4,559
,200
65
(Thouamnd doltarm)
534,604,585
63,369,316
156,750,592
2,790,979
110,e»13
2,269
55,786
52,588
31,345,087
34,337,776
877,682
2,017,642
221,638
33,600,426
120,423,495
30,479,081
3,520,643
837,835
254,178
6,862,114
121,920
57,04i
14,372,130
58-i,604,585
10,191,662
282,200,790
16,601,270
3,643,021
1,287,094
31,123,774
144,646,391
1,696,634
20,449,337
25,788,456
8,651,845
38,323,561
65,205,264
38,242,347
2,365,118
40,026
1,016,722
15,391,361
l,652,4i2
212,167
42,191
2,143,566
1,350,4^6
1,653,482
82,359
1,013,037
54,277,395
16,852,019
2,096,404
760,950
265, 5X
891,730
5,696,098
2,171,054
El, 681
17,048
1,539,909
69,630
453,040
427,074
223,454
103,410
22,603,360
10,927,669
9,911,147
9,807,710
1,226,966
348,207
378,479
8,874,657
3,137,618
7,790,251
103,437
3,370,875
46^,579
54,636,332
120,261,747
2,079,189
16,763,985
69,890,354
610,292
446,961
25,301
30,194,132
10,476,173
3,924,528
640,434
4,079
633
245,642
993
468
3,152,428
309,912,718
2,512,353
273,145,533
923,749
935,426
12,659
446,706
5,455,171
27,704
6,253,955
6,535,136
2,141,986
9,472,340
13,315,066
1,829,825
1,949,360
37,298
559,204
8,042,673
177,478
3,054
10,111
514,632
10,665
63,487
2,264
109,965
11,020
950,111
192,008
62,449
511,310
1,187,713
444,135
44,355
1,735
295,035
995
187,276
235,983
53,374
94,641
1,535,996
3,506,928
2,947,724
2,947,367
92,616
35,292
57,323
2,860,041
1,293,210
2,213,718
{')
8-/8, SOJ
163,549
43,474,467
2,416,144
29,110,346
629,603
33,113
54
21,390
11, 674
124,612
956,439
97,905
275,417
46,951
6,661,363
6,145,753
658,760
183,750
57,630
14,351
201,197
24,183
6,332
498,935
48,474,467
2,405,239
3,956,288
11,098,759
321,246
634,302
13,686,068
2,632,615
608,925
2,631,220
1,251,541
730,383
3,017,831
4,370,282
2,041,783
36,639
301
6,963
2,372,489
33,143
641
4,778
113,479
12,556
75,545
10,203
161,762
3,851,586
137,830
133,507
78,365
8,560
345,155
1,524,333
105,440
4,829
3,659
56,627
239
66,711
27,563
7,964
1,298
1,294,486
1,013,696
1,011,733
935,530
105,876
41,918
63,897
881,034
392,905
625,791
26,203
304,834
17,767
602
635
7
6
247
1,022
58
467
23
240,
22,276
307
87
383
26,354
272
11
246
255
9
1,165
1,695
405
4,033
13,657
1,481
3,120
2,503
35
1
16
138
15
89
12
6
253
2,012
1,996,
1,993
400
11
339
278
100
1,912
1,479
162
5,234,616
303,384
1,575,599
4,629
56,751
968,923
12,669
218,939
J, 094
10,235
1,821,703
93,265
46,205
425
353
29,997
926
343
190,231
5,234,616
2,168,158
15,157
994,476
340,635
4,214
579,086
356,570
37,221
185,646
104,139
10, U3
416,974
14,106
14
5,360
46,911
2,928
258
3,431
29,757
516,675
10,806
1,076
41,380
778,220
3,285
124,438
24,465
1,402
920
60,074
29,128
2,040
359
7,892
96
14 ,465
22,443
3,431
1,177
482,528
226,596
221,238
220,267
14,117
5,189
8,891
206,734
95,501
Ul,097
971
27,900
5,306
156,609,120
3,076,446
305,128
9,778
11,827
5,490
6,337
12,002,416
11,101,415
39,566
55,138
770
43,554,726
74,780,696
1,759,575
56,951
2,118
25,925
2,021
440
9,653,522
156,809,120
433,376
6,826
50,799
178,674
111
420,368
132,927,120
106,528
1,989,654
562,416
3,946,754
16,186,494
34,769,232
317,304
1,116
388,990
■ ,619,145
403,997
11,618
4,511
167,847
9,501
458,595
3,182
370,233
32,423,315
16,294,967
139,616
198,266
2,271
11,154
51,838
706,283
12,346
188
186,225
7,806
76,416
108,178
142,498
1,107
14,4£4,156
2,345,917
1,956,927
1,955,270
399,397
116,760
232,627
3,146,874
746,106
1,599,811
(')
374,820
69,238
2,047,930
372,029
808,173
7,935
955
137
136
682
15,169
35,920
5,363
34,271
3,856
17,306
447,110
196,627
81,334
351
110
23,251
5,769
1,461
162,613
786,083
1,615
91,778
97,716
6,822
115,654
76,532
10,472
245,283
93,801
54,125
468,049
1,510,334
1,199
32
605
7,703
8,787
66
319
30,863
10, 506
12,781
1,376
24,032
1,326,815
242,111
242,703
42,211
2,487
7,815
8,673
27,909
2,283
656
24,987
152
16,463
15,259
6,055
120
686,931
184,019
183,414
156,996
16,343
5,841
10,503
140,919
49,897
134,122
26,418
36,373
2,932
33,659,016
1,367,414
3,457,132
51,697
49,330
1,452
21,966
25,917
j.j.9,018
295,985
52,956
503,196
111,737
904,220
4,271,902
22,215,888
7,202,347
63,950
20,144
6,009,237
50,413
14,753
975, 579
33,659,016
1,565,134
63,440
3,145,792
920,287
615,473
13,981,523
1,434,355
416,063
4,475,180
1,413,667
256,395
5,370,987
6,958,338
9,556
128
36,331
160,448
920,346
5,673
6,849
298,322
736,907
76,040
584
223,928
119,588
412,609
213,074
184,926
11,607
805,361
803,325
11,335
8,881
925,516
2,569
88,017
U,904
9,227
3,764
1,825,541
1,518,894
1,460, 5U
1,438,487
190,778
127,997
62,782
1,256,323
419,194
1,099,700
42,026
220,736
35,324
94,883
97,032
680
8,927
626
4,655
3,646
15,115
66,703
787
16,185
370
13,099
203,629
1,323,213
222,287
325,695
132,608
239,999
5,193
3,415
54,594
2,111,934
28,647
585
49,219
43,088
4,467
729,236
66,269
84,684
6X,424
170,310
30,781
270,224
272,885
645
3,740
81,434
101,690
115
36,096
435
3,743
141
11,493
153,799
6,897
6,785
4,736
1,885
576
20,437
27,096
742
1,057
21,804
30,270
316
354
143
266
35,430
114,086
113,441
109,810
7,025
3,902
3,123
104,043
40,455
73,631.
3,631
47,955
5,463
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
RETURNS WITH NET INCOME
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
Table 21.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued
253
1 Number of returns with net income,
2 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-
ments .
Loans to stockholders
Ifortgage and real estate loeins
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 r(--duced 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
Ancunts contributed under other employee benefit plans.
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 less 53)
Net income , total (70 less 43)
Returns other than Form 1120-S t
Net income (71 less 79)
Statutory special deductions, total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S, net income (71 less 72)
Distributions to stockholders :
Cash and assets other than own stock
Corporation's own stock
Major industrial group — Continued
Total
services
(61)
72,985
8,582
15,517,290
1,672,490
3,077,691
33,689
869,880
19,628
234,517
615,735
66,541
198,502
62,904
318,972
45,100
91,934
2,014,846
10,154,494
4,552,069
23,136
5,385
780,842
137,965
79,241
672,375
15,517,290
1,731,068
21,617
1,331,723
931,114
308,411
3,426,837
648,783
198,836
2,114,113
947,535
190,718
3,666,535
19,701,290
18,677,167
7,466
181
2,892
50,230
295,622
62,204
2,246
190,745
5,383
35,107
52,638
318,409
18,227,156
9,758,893
1,021,362
609,638
175,782
47,735
235,778
523,307
13,336
38,717
1,036,152
1,639
311,547
106,179
56,812
5,271
4,285,008
1,474,134
1,471,242
1,374,672
125,065
94,234
28,205
1,254,140
524,802
949,332
96,570
217,740
61,641
Hotels,
rooming
houses,
camps,
and other
lodging
places
(62)
5,727
675
Personal
services
(63)
13,176
2,074
Business
services
(64)
22,658
2,125
Automobile
repair,
services,
and garages,
and other
repair
services
(65)
11,617
Motion
pictures
(66)
3,807
244
Amusement
and
recreation
services,
except
motion
pictures
Other
services
(67)
(68)
6,171
774
9,829
1,102
Nature of
business
not
allocable
(Thousand dolI»r»)
2,472,044
164,799
229,196
2,802
34,097
479
11,386
22,232
6,495
9,668
4,139
38,889
7,377
30,520
310,065
2,154,354
873,903
1,334
72
234,575
7,271
668
66,710
1,506,987
2,472,044
119,431
2,597
149,153
104,822
30,343
936,433
75,933
36,679
353,272
236,568
12,346
414,467
240
13,931
113,433
39,766
552
5,026
425
44, X2
170,844
270,718
4,093
90,874
2,411
45,210
43,253
2,418
9,823
4,745
31,284
9,590
4,973
124,073
1,205,070
593,410
5,534
1,530
67,790
6,491
2,006
103,794
1,506,987
130,903
1,936
104,822
91,022
27,093
237,366
43,265
29,989
313,636
41,279
11,917
473,759
1,612,162
679,162
41,219
89,991
43,336
4,091
55,642
90,537
1,281
414
131,376
84
35,277
2,240
5,907
224
426,131
126,204
125,964
113,315
18,701
15,332
3,369
95,078
36,315
12,649
13,234
2,215
333
2
114
2,351
7,178
498
62
9,387
256
2,232
16
14,687
5,114,809
619,062
1,503,204
15,657
163,680
958
62,241
100,481
42,910
81,680
26,710
120,342
9,354
7,899
986,518
2,397,185
1,147,357
4,511
613
70,721
ia,L'?y
223, 94>
5,114,l;09
824,595
7,017
435,767
352,110
157,849
868,941
22o,322
57,187
599,641
293,951
113,963
,175,241
7,386,325
2,463,859
1,277,070
180,817
80,255
30,373
3,779
17,519
75,340
2,102
1,739
111,166
524
35,303
8,020
11,192
303
622,357
142,412
142,298
118,970
10,499
6,782
1,717
103,499
42,017
100,395
23,328
25,714
9,879
7,076,516
2,468
175
1,126
15,265
84,354
35,654
1,328
28,905
1,421
18,703
34,737
85,673
146,275
276,375
3,945
105,671
3,385
57,001
45,285
590
9,284
1,283
33,197
2,496
13,915
69,158
1,635,395
632,729
1,021
378
81,012
4,657
88',
51,664
2,066,208
170,692
4,262
304,238
90,994
39,438
537,411
48,146
7,377
187,785
54,459
5,467
343,737
2,101,567
6,846,355
4,027,935
406,712
132,289
32,139
15,519
62,405
125,027
4,244
2,594
296,373
157
31,279
59,045
19,534
1,471
1,561,632
537,970
536,844
519,049
38,985
21,136
15,820
480,405
212,612
325,358
17,795
76,416
23,675
19
4,104
31,929
2
435
28,377
2,639
832
1
20,992
210,024
400,096
1,916
392,921
11,706
11,010
370,205
2,671
31,543
12,666
41,017
5,115
12,142
346,226
993,128
619,614
7,466
1,677
127,152
85,421
65,135
66,940
2,066,208
273,669
314
136,414
103,472
17,331
349,141
133,569
20,323
218,065
187,650
22,579
596,681
1,990,786
1,969,752
992,041
104,989
106,113
18,129
6,696
44,612
60,781
714
534
280,689
105
16,279
2,891
5,262
1,001
326,711
131,815
131,796
114,283
10,738
10,077
661
103,586
37,390
94,425
17,513
20,723
2,205
1,796,418
693
6,379
28,374
17,162
133
62,685
285
5,382
17,249
53,512
174,496
33,395
883
18,325
229
8,761
9,335
5,127
31,872
4,211
27,947
4,305
9,252
78,310
1,191,912
457,935
3,012
1,077
104,622
12,637
6,441
63,602
1,347,239
77,179
2,179
117,125
89,655
21,245
337,784
42,957
25,844
251,966
72,524
8,597
300,164
1,561,259
1,777,35;
1,133,506
46,342
52,759
12,814
3,051
19,706
41,384
1,298
31,349
73,819
305
71,978
4,236
4,121
1,161
279,430
213,427
212,734
209,636
16,435
11,620
4,233
196,990
80,404
133,023
3,096
28,634
3,459
347
2,975
19,562
2,303
96
13,653
991
1,028
34
60,654
1,397,729
166,990
309,705
4,193
64,312
460
3r;,90:
24,94;
6,330
24,632
9,150
26,296
6,361
13,233
100,491
577,450
227,121
240
36
44,910
4,539
1,062
73,720
1,215,947
129,599
3,312
84,154
99,039
15,112
159,761
76,591
21,437
189,528
61,104
15,824
360,486
2,245,109
860
1
353
5,225
10,292
6,224
62
7,972
239
1,904
126
38,34'
603,766
60,073
62,153
21,066
2,410
23,538
72,856
2,426
1,416
96,961
86
39,173
6,743
2,919
360
381,693
163,530
163,183
156,126
17,127
16,262
865
138,945
63,514
100,016
7,057
25,153
16,991
2,157,940
1,045,413
131,210
64,073
12,925
7,169
11,906
56,632
1,271
671
45,746
373
32,256
22,954
7,877
231
667,004
153,776
153,423
143,291
12,580
11,025
1,535
130,635
52,550
106,226
15,132
22,514
3,21?
Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
(69)
1,101
90
76,574
5,686
22,134
94
4,898
2,920
1,978
596
79
2,380
9
11,390
12,946
4,374
83
4,593
37
2
11,767
76,574
7,388
12,714
3,745
1,375
11,638
4,411
695
23,566
3,404
2,806
4,812
49,132
89
294
2
26
41
135
2,025
42,196
It', 198
3,967
730
104
79
636
1,176
13
15
1,584
255
226
86
31
15,100
6,934
6,934
6,120
1,732
1,634
9t
4,454
1,311
5,623
814
254
RETURNS WITH NET INCOME
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 22.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS
Total
returns with
net income
Sizes of total 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)
(3)
M
(5)
(6)
(7)
Number of returns with net income, total
Form 1120-S
Total assets
Cash
Notes and accounts receivable
Less : Reserve for bad debts
Inventories, total
Last-in, first-out
Other than last-in, first-out
Not stated
Investments, Government obligations;
States and possessions
United States obligations
Not stated
Other current assets, including short-term marketable invest-
ments .
Loans to stockholders
Mortgage and real estate loans
Other Investments
Depreciable assets
Less ; Accumulated amortization and depreciation
Depletable assets
Less : Accumulated depletion
Land
Intangible assets
Less : Accumulated amortization
Other assets
Total liabilities
Accounts payable
Deposits and withdrawable shares
Bonds, notes, mDrtgages 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 c'vi'al gain redui:ed by net long-term capital
lo.-s.
Net long-term ca itaj. gain !■ :ucfei by net short-term CL^pital
los;:.
Net cjain, sales '.ther than ca.oital assets
Dividends, domestic corporations
DiviJends, foreitn 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
Anortization
Depreciation
Depletion
Advertising
Amounts contributed under pension plans
Amounts contributed under other employee benefit plans
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 less 53)
Net income, total (70 less -13)
Returiu: other than Form 1120-S:
Net income (71 less 79)
Statutory special deductions , total
Net operating loss cari^forward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less income tax on returns other than
Form 1120-5 (70 less 77).
Form 1120-S net income (71 less 72)
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
715,589
67,817
12,429
958
120, U7
1'1,622
100,603
15,898
131,645
16,020
171,639
16,217
83,021
5,053
(Thmisand dollars)
1,086,797,445
92,757,094
239,724,846
4,524,425
81,103,444
7,802,702
35,289,255
38,011,487
32,875,748
99,666,136
1,766,702
11,360,250
654,739
34,182,160
169,683,114
378,096,911
146,921,850
10,282,695
4,576,071
14,605,841
2,462,472
1,557,133
25,154,772
1,086,797,445
57,023,903
232,571,369
36,797,523
34,737,951
3,105,817
123,326,691
159,509,641
15,163,569
108,361,924
65,065,679
14,532,643
186,100,730
750,598,885
2,763,417
41,611
1,077,649
16,582,000
3,539,912
965,022
75,779
4,078,776
1,434,507
3,156,520
1,500,067
6,133,064
697,119,905
500,062,940
12,185,044
7,435,584
6,253,340
1,968,721
10,345,928
19,334,082
505,409
721,469
19,769,298
3,118,091
8,218,276
4,405,707
2,616,306
213,744
99,415,966
53,478,980
52,401,331
51,496,954
3,887,373
1,496,729
2,147,267
47,937,691
22,188,057
31,290,923
904,377
17,353,730
2,092,000
26,097
33
3,974
163,060
16,815
6,044
890
47,427
22,429
18,595
4,433
68,727
4,644,969
3,396,582
59,035
53,214
33,776
16,053
114,417
102,712
3,515
11,275
97,760
8,295
43,102
19,376
14,513
1,201
670,143
423,524
419,550
406,079
43,446
33,101
15,218
366,718
167,945
255,579
13,471
132,361
14,632
1,500,221
301,128
336,749
4,357
173,896
5,601
91,937
76,358
865
4,985
2,367
30,890
19,321
12,989
61,081
849,770
459,098
13,383
8,519
60,114
34,283
29,740
100,614
1,500,221
278,751
4,217
150,600
118,152
74,853
167,310
£4,434
14,459
608,233
52,686
5,872
^39,346
5,394,293
5,211,470
529
1
15
8,147
24,627
19,951
798
31,463
36,429
712
333
59,818
5,137,459
3,031,566
503,122
194,617
29,559
7,961
16,964
112,976
586
1,004
101,759
1,860
61,920
5,366
3,286
1,420
1,058,493
256,834
256,819
198,658
63,082
62,528
492
137,939
36,904
219,930
58,161
67,936
566
539,184
851,081
23,338
551,445
12,759
254,044
254,642
1,161
11,760
7,663
69,878
35,453
35,413
168,955
1,341,161
866,344
16,565
5,607
213,925
9,634
2,573
208,049
3,663,520
582,668
5,385
322,633
233,426
124,522
521,687
128,966
20,990
1,051,092
111,390
18,860
541,896
9,126,1
8,865,012
408
10
331
11,763
47,430
9,598
1,765
47,034
41,418
3,906
24
97,390
8,696,674
5,684,412
680,558
253,335
49,358
17,682
45,153
186,568
1,190
1,771
132,228
2,106
73,308
5,621
17,093
1,410
1,494,376
429,415
429,084
347,735
71,474
68,537
2,896
276,966
30,132
349,283
81,349
87,892
1,238
9,514,786
1,207,517
2,299,628
35,724
1,569,898
37,508
836,588
695,802
6,344
37,939
16,812
169,470
70,575
90,527
517,433
4,712,168
2,206,033
26,552
14,955
641,930
19,689
5,767
390,778
9,514,786
1,427,042
16,785
804,153
539,795
235,757
1,352,344
324,633
60,251
2,352,312
271,014
46, 174
2,084,521
21,361,156
20,320,956
1,407
62
561
31,396
122,139
20,081
4,498
56,620
79,429
6,632
113
217,257
20,418,855
14,223,542
1,206,858
456,049
107,299
48,015
117,441
401,807
3,955
3,304
404,027
5,777
190,395
17,177
37,831
1,976
3,192,902
942,301
941,740
794,604
113,923
103,653
4,928
684,363
205,647
736,654
147,136
124,332
3,356
27,472,199
3,021,233
6,962,811
119,817
4,586,907
95,389
2,404,737
2,086,781
29,631
167,720
44,332
478,262
108,373
277,740
1,719,687
13,143,979
5,805,616
92,685
40,811
1,916,327
49,855
20,502
859,403
27,472,199
3,943,968
66,392
2,509,729
1,498,088
500,243
4,298,050
900,315
254,832
5,609,867
661,633
159,291
7,069,291
55,983,315
54,499,089
5,208
111
1,467
141,910
377,217
29,300
5,499
139,135
196,637
27,043
419
560,730
53,752,607
39,562,806
2,327,135
834,560
277,970
129,626
369,914
1,013,606
17,055
13,327
1,071,796
12,323
435,046
65,608
111,527
6,102
7,498,706
2,231,208
2,229,741
1,965,037
173,234
151,740
20,813
1,806,313
587,768
1,643,440
264,704
292,131
42,821
29,005,247
2,722,573
3,163,979
171,996
4,872,815
92,300
2,662,532
2,117,983
60,263
250,422
39,314
497,119
96,317
355,619
2,166,843
12,765,660
5,648,466
134,902
63,959
1,850,484
48,755
16,725
881,328
29,005,247
4,209,160
153,216
3,016,660
1,547,120
406,495
4,730,386
1,056,296
361,048
5,044,649
892,362
187,883
7,399,972
54,829,147
53,151,125
9,608
428
2,419
236,779
331,726
25,110
3,419
164,315
201,474
39,168
1,784
611,292
52,791,711
40,329,346
1,689,213
626,608
240,436
135,780
419,167
916,107
21,969
16,570
967,700
22,540
393,777
103,400
115,292
6,064
6,787,242
2,037,436
2,035,017
1,860,686
161,194
128,904
30,753
1,721,289
624,386
1,413,050
174,331
265,342
62,717
(8)
43,710
1,593
30,290,477
2,792,999
8,688,685
169,113
5,064,903
97,808
2,966,312
2,000,783
116,719
559,824
72,592
506,120
65,537
338,276
2,511,285
12,990,576
5,945,899
173,935
67,559
1,619,101
51,312
17,945
934.129
30,290,477
4,342,819
551,042
3,086,155
1,710,661
296,766
4,853,021
1,316,405
507,755
4,554,257
970,939
210,075
7,390,582
55,120,705
17,810
1,089
4,797
255,304
265,974
40,130
6,548
180,653
128,696
56,664
410
602,173
52,945,883
41,187,249
1,325,347
506,366
250,140
135,212
4X,922
924,003
26,700
12,307
930,459
23,208
433,164
131,488
121,507
6,529
6,497,232
2,174,322
2,170,025
2,056,038
169,481
116,939
44,648
1,9U,669
797,201
1,377,621
113,987
306,351
100,452
Footnote 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 1961-JUNE 1962
RETUENS WITH NET INCOME
255
Table 22.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS— Continued
Size of total assets — Continued
,000,000
under
,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)
(U)
(15)
(16)
Number of returns with net income, total.
Form 1120-S
Total assets
Cash
Notes and accounts receivable
Less : Reserve for bad debts
Inventories, total
Last-in, first-out
Other than last-in, first-out
Not stated
Investments, Government obligations:
States and possessions
United States obligations
Not stated
Other current assets, including short-term marketable invest-
ments .
Loans to stockholders
Mortgage and real estate loans
Other investments
Depreciable assets
Less : Accumulated ancrtization 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, iDOrtgages payable maturing in less than one year
Other current liabilities
Loans from stockholders
Bonds, notes, mDrtgages 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 redU':ed by net long-term capital
loss.
Net long-term capital gain r-Iuc..-.; by net short-term c.npital
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
AiQounts contributed under other employee benefit plans .
Net loss, sales other than capital assets
Other deductions
Compiled net profit (39 less 53)
Net income, total (70 less 43)
Returns other than Form 1120-S:
Net income (71 less 79)
Statutory special deductions, total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Total compiled net profit less income tax on returns other than
Form 1120-S (70 less 77).
Form 1120-S net income (71 less 72)
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
26,475
419
11,075
29
6,584
(Thouaand dollars)
40,843,894
4,066,482
11,629,373
212,328
6,178,160
202,375
3,523,446
2,452,339
457,026
2,275,814
185,553
655,212
71,610
710,131
3,819,386
14,865,893
6,763,606
273,141
U4,105
1,553,421
113,994
52,522
1,131,259
40,843,894
5,293,233
4,333,415
3,538,502
2,120,294
265,344
5,386,836
1,766,325
718,349
5,233,560
1,540.140
419,334
10,228,562
59 060,829
73,909
750
19,684
391,081
298,331
45,536
6,034
218,425
177,030
101,988
3,030
638,680
56,335,441
43,588,569
1,178,821
505,380
273,057
125,402
513,883
1,046,632
37,207
23,128
1,039,302
45,594
506,706
190,673
158,967
7,779
7,094,341
2,725,388
2,705,704
2,663,644
215,860
127,342
82,528
2,515,826
1,123,029
1,602,359
42,060
387,298
111,445
38,802,512
4,297,667
11,574,958
181,869
4,447,867
218,873
2,538,010
1,690,984
1,021,248
4,137,205
271,724
535,254
48,514
1,034,983
3,632,883
10,914,838
4,920,614
254,059
111,356
926,479
109,554
60,088
869,206
38,802,512
4,085,508
9,969,134
2,711,125
1,548,980
158,701
3,872,434
1,578,444
641,902
3,802,073
1,498,110
442,987
8,493,114
39,240,798
37,501,916
133,262
811
32,931
511,360
163,610
49,781
3,837
184,590
91,917
108,780
7,611
450,392
37,013,142
28,327,458
647,330
307,308
201,387
94,115
445,544
743,824
30,265
11,821
741,273
59,560
397,198
155,194
111,388
6,270
4,733,207
2,227,656
2,194,725
2,188,506
182,201
86,614
88,583
2,078,642
952,233
1,275,423
6,219
371,306
80,687
45,945,122
5,267,875
14,160,553
246,270
4,036,905
251,745
2,323,454
1,461,706
1,832,503
6,182,139
232,893
506,871
33,937
1,661,420
4,231,884
10,993,719
4,780,266
299,339
103,937
783,084
71,677
25,135
805,931
45,945,122
3,036,480
17,520,120
2,576,760
1,365,431
112,467
3,838,751
1,786,634
630,398
3,889,207
2,056,323
480,269
8,652,282
34,979,650
33,079,294
135,779
1,212
62,284
733,475
132,994
55,804
4,540
190,402
62,596
111,242
19,941
340,087
32,716,154
24,579,305
499,980
289,358
203,907
103,367
515,838
728,470
28,861
12,589
719,085
67,560
427,363
173,934
126,314
9,319
4,230,904
2,263,496
2,201,212
2,198,535
186,192
88,949
90,318
2,095,823
969,873
1,293,623
2,677
412,515
99,116
9,576,851
7,434,163
19,557,676
364,543
5,714,489
475,513
3,246,118
1,992,858
3,079,149
9,952,182
160,520
730,459
35,019
3,896,589
7,573,545
16,058,975
6,700,190
527,228
185,000
827,180
73,033
23,914
1,230,291
69,576,851
3,445,549
28,564,658
2,995,394
1,929,160
164,411
5,539,280
3,632,511
796,773
5,238,699
3,839,541
844,948
12,555,927
45,412,137
42,687,833
295,862
1,606
113,717
1,140,581
168,254
63,574
4,980
341,586
50,042
202,966
24,998
316,138
42,035,247
30,633,033
529,241
371,759
315,498
144,869
783,230
1,193,818
41,962
12,402
1,009,733
107,215
638,756
282,740
158,720
17,162
5,795,109
3,376,890
3,263,173
3,262,891
274,536
113,529
153,112
3,053,697
1,431,036
1,945,804
282
307,782
141,173
55,791,296
5,176,039
14,346,044
266,790
4,529,398
508,108
2,169,291
1,852,499
2,433,783
7,430,774
94,283
691, 588
9,054
3,742,078
6,695,627
14,537,481
5,990,773
661,668
255,075
539,938
86,740
34,549
1,313,488
55,791,296
2,651,933
20,676,659
2,122,872
1,579,121
33,133
4,677,123
4,322,684
652,664
3,383,491
4,020,927
701,289
10,414,400
34,064,167
32,024,516
212,304
2,235
105,979
355,285
99,601
52,700
4,772
281, OU
46,264
130,977
40,737
207,736
31,331,700
22,449,068
312,556
276,503
334,367
103,140
613,476
939,767
29,117
25,414
846,885
102,165
511,342
228,607
118,307
15,482
4,425,504
2,732,467
2,626,488
2,626,438
206,907
105,552
39,466
2,516,299
1,161,387
1,570,530
691,661
163,250
63,170,187
5,297,900
14,442,767
355,276
4,961,324
652,282
2,006,164
2,302,878
2,735,449
7,492,072
29,247
596,332
11,115
5,034,330
8,908,919
19,088,192
7,545,534
840,592
357,271
503,904
162,672
42,648
1,316,051
63,170,187
2,165,644
20,495,112
1,929,315
1,776,892
96,539
6,799,607
6,305,922
951,855
5,098,271
4,726,221
383,409
11,940,350
38,965,156
36,504,825
205,063
1,965
86,467
946,339
157,914
113,034
2,261
302,660
22,699
274,203
76,105
271,121
35,579,953
25,308,178
255,049
278,155
428,412
109,945
714,104
1,117,288-
36,490
21,256
1,016,852
143,230
675,280
284,293
132,694
12,138
5,046,589
109,125,3
8,812,741
22,193,406
472,747
8,316,537
959,369
3,259,488
4,097,680
3,732,149
10,896,866
152,924
1,064,261
27,380
9,565,646
13,172,896
36,745,314
14,099,053
378,555
179,366
879,641
92,303
49,061
2,395,411
109,125,8
4,443,532
32,588,105
2,540,446
3,159,095
191,965
12,983,128
11,931,828
2,058,561
3,829,697
10,338,022
1,600,241
18,456,188
62,666,311
313,339
3,677
112,615
1,556,761
202,138
92,990
4,826
612,679
41,230
366,533
132,194
617,120
57,398,827
3,335,203
3,298,736
3,298,736
249,462
42,932
189,757
3,253,653
1,451,503
1,933,700
1,219,254
170,195
40,460,103
323,057
510,417
715,307
131,956
1,140,792
1,752,110
50,646
84,223
1,365,280
208,354
1,155,617
463,751
233,486
29,535
3,224,143
5,267,484
5,154,869
5,154,869
302,914
111,356
175,405
4,507,159
2,216,902
3,050,532
2,036,840
223,889
562,095,325
41,819,593
104,517,136
1,899,757
26,098,400
4,193,072
6,977,134
14,928,194
17,319,458
50,216,434
456,478
4,828,534
22,534
57,426,364
109,502,685
208,589,185
75,190,353
6,085,091
3,068,551
2,290,313
1,538,916
1,175,964
12,718,834
562,095,325
17,117,616
147,626,629
8,492,674
15,611,736
394,571
64,801,734
124,394,239
7,493,732
53,161,516
34,086,371
8,532,016
80,382,491
229,326,139
1,282,332
27,621
530,403
9,548,259
1,131,142
341,389
21,112
1,280,276
236,217
1,707,111
1,137,880
1,024,303
206,321,283
137,301,223
647,742
1,971,955
2,792,367
615,598
4,601,033
8,204,394
175,391
465,073
8,775,159
2,303,304
2,275,302
2,273,479
1,150,376
91,307
32,667,025
23,004,356
22,474,448
22,474,448
1,468,922
143,043
1,158,350
21,006,320
10,381,561
12,623,295
10,150,729
871,463
^Negative amount.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
256
CONSOLIDATED RETURNS
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
Table 23.— BALANCE SHEETS AND INCOME STATEMENTS, BY INDUSTRIAL DIVISION
Ind
ustrial divi
sion
Transpor-
Agri-
culture,
tation,
All
industrial
Manufac-
comrauni-
Wholesale
Finance,
Nature of
divisions
forestry,
and
fisheries
Mining
tion
turing
electric.
and retail
trade
and real
Services
not
gas, and
sanitary
estate
allocable
services
(1)
(2)
C3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
4,553
38
157
197
1,151
407
1,065
1,072
455
10
19, 5C1
110
773
524
4,863
2,271
4,224
4,445
2,273
13
(Thouamd dollmrm)
192,660,608
405,821
4,708,952
1, 010, 543
55, C98, 120
03,650,815
3, 744, 532
31,556,988
2, 484, 214
618
7, 304, 769
15, 241
288, 765
70, 160
2, 138, 180
1,723,679
259, 394
2, 643, 069
166, 265
16
21,397,284
27, 054
520, 510
236,009
3, 714, 563
2, 561, 156
1, 023, 678
8, CIO, 104
303,944
266
652, 854
44
5,439
1,646
311,618
28,171
24,924
277,479
3,533
-
9,067,089
24, 715
334,829
36, 016
5, 600, 040
1,982,261
776, 983
48, 185
264, 057
3
1,126,045
_
_
_
1, 063, 631
33,284
23, 520
494
116
-
2,213,004
312
48,345
9,874
1,489,414
23,744
384,936
25,407
19,972
-
5, 723, 040
24,403
236,484
26, 142
3,046,995
1,704,233
368, 527
22,284
243,969
3
2, 159, 748
25
6,431
427
205, 033
12, 578
2,073
1, 929, 027
4,154
-
7,796,347
30, 124
81,993
13,454
2, 130, 368
2,450,858
11,279
3,044,561
28,705
-
526,617
1,465
24, 519
18
342,913
34,473
2,233
57, 3U
13,677
-
3, 532, 713
19, 366
42, 306
100, 142
1,017,732
1, 356, 670
290,918
151,376
54, 203
(')
66, 358
20,292
.
1,712
3,654
1,405
30,236
2,914
1,145
-
3,421,430
300
14, 339
7,925
24, 542
7,033
36,408
3, 309, 165
21, 713
-
25, 250, 770
30,919
553, 140
213, 688
11, 128, C40
4,915,970
489,317
7, 513, 497
400, 930
269
148, 675, 896
479, 247
3, 399, 823
313, 530
38, 537, 104
99, 795, 162
1,104,415
3,099,387
1,447,191
32
46,421,891
268,824
1, 667, 780
99, 967
19,401,253
23, 275, 644
496,934
656, 539
554,878
17
5, 830, 551
615
749, 314
11, 867
4,492,671
104, 832
23, 686
447,045
521
-
2,666,312
414
317,247
77
2, 230, 262
34,194
4,974
79,009
135
-
2,675,146
6,323
53, 354
60, 586
1, 098, 001
456,277
92, 179
706, 196
201,730
-
1, 486, 028
15
88,485
1,633
1, 292, 022
62,034
8,635
6,637
26, 567
-
943, 352
9
39,3C4
381
871, 396
10,220
2,867
1,446
17,229
-
4, 154, 271
19,411
75,904
40,452
1,132,701
984,651
122,842
1,602,984
125, 187
49
192, 660, 608
405, 821
4, 708, 952
1, tlO, 546
v.,L93, I'A
93,650,815
3,744,532
31,556,93S
i,iii,iii
613
9,757,818
17,210
309, 290
148, 508
5, 740, 909
1, 757, 7C4
706, 645
821, 330
254, 397
1,325
11,510,483
50
13
27
931
6,249
lie, C94
11,392,804
315
-
5,291,642
3,999
230, 334
89, 246
1,251,236
1,372,435
488, 593
1, 625, 322
224,898
79
8,171,712
10, 354
182, 494
77, 125
1,819,149
5, 407, 390
165, 205
414,426
95,564
5
154, 819
1,756
23, 588
5,082
34,267
3,874
53, 743
24,766
7,697
46
50,771,016
18, 271
851, 019
262,978
7,431,904
35,837,609
596,939
4,876,459
895,588
199
8, 681, 039
11,700
178, 701
52,232
1,555,602
2, 089, 172
87,053
4, 571, 730
134, 016
733
4,926,713
46
84,541
13,898
800, 479
3, 691, 650
128,872
171, 441
35,646
140
34, 816, 301
213, 207
642, 607
91,633
11,695,336
20, 350, 740
528, 386
1,105,300
187, 813
279
18, 624, 841
7,141
1,026,300
37, 032
7,657,735
7, 715, 870
300,997
1,486,923
342, 804
34
3,944,437
9,409
50, 286
2,509
1, 327, 843
933, 329
68, 668
1, 526, 144
21, 249
-
36, 009, 787
107, 678
1,129,779
130, 228
15, 782, 229
14, 479, 793
509,287
3,539,288
283, 727
^2,222
104,291,357
389, 290
2,821,644
911,282
50, 34B, 153
36, 213, 797
6,726,019
4,936,338
1, 944, 687
142
99, 020, 267
373, 469
2, 697, 196
850, 124
48, 112, 180
35,205,869
6,518,621
3, 514, 531
1, 748, 141
136
188,489
390
4,125
614
62, 171
35, 145
2,264
82,770
1 010
.
1,557
4
_
127
5
35
1,386
(')
-
82,429
195
120
31
4,794
5,833
100
70,927
4»
-
1,034,109
1,357
12, 772
3,512
194, 861
148,036
18,770
644,539
10, 262
-
942, 713
2,387
16,608
21,827
344, 672
344,804
37, 370
114,768
60,277
-
182,451
188
9,030
490
79, 735
29,146
1,219
49,993
12,600
-
15, 529
9
1,463
95
7,522
384
2,377
2,752
422
-
693,730
7,296
34,323
8,690
285, 497
92, 052
26, 597
174,615
64,660
-
122, 765
40
1,059
1,396
5,984
28,504
1,166
33,057
1,059
-
799, 893
449
16, 612
6,627
563, 110
86, 580
4,220
118, 615
3,680
-
453, 378
2,986
1,411
1,282
385, 859
12,997
22, 541
11, 570
14,732
-
754, (K7
52C
26,920
16,094
301, 596
223,942
90, 739
66, 815
27,415
6
97, 159, 892
383, 772
2,858,828
905, 364
48,217,969
31,629,435
6,738,477
4, 509, 082
1,915,797
158
65,314,896
198,952
1, 769, 498
705, 666
34, 43 J, 670
20, 398, 690
5, 166, 534
1,523,475
1, 118, 316
95
482, 377
1,347
17,813
16, 123
192, 248
87,134
57, 109
80, 934
29,646
23
1, 614, 389
21,752
22,447
6,973
503, 051
789, 811
119, 275
82, 796
68, 276
3
1, 066, 888
12, 725
28, 397
5,296
360,953
92,143
26,698
20,442
20, 231
3
338,916
352
11,423
2,049
102, 564
68,726
22, 302
117, 119
14,380
1
2, 619, 773
1,796
45,109
16, 747
442, 372
1,513,898
62, 120
485, 236
52,495
-
4,485,834
13,149
85, 533
16,451
1,593,279
2, 456, 568
75,729
186,784
58,336
5
60,137
351
923
176
30, 596
22,588
1,094
3,930
479
-
359,474
(M
11, 710
296
66, 186
276, 650
1,082
1,403
2,142
(1)
5, 238, 632
23,446
162, 301
21,469
1, 665, 398
3, 069, 577
80, 2U
145, 825
120,400
5
1,861,972
63
206,987
767
1,521,233
79,325
2,022
51, 263
307
-
727,914
1,273
11, 805
2,960
390, 192
148,459
83,425
40, 355
49,445
-
935,435
974
23,315
4,076
345,947
517,543
10, 086
28, 632
4,357
-
436, 539
3,220
16, 185
2,667
183, 384
201, 735
13,374
10, 713
5,261
-
135,462
273
83,315
331
25, 352
9,031
3,143
12,632
1,385
-
11,431,254
104, 094
362, 067
103, 317
5,861,544
1, 897, 552
1,C14,273
1,717,533
370, 341
28
7,131,465
5,518
^37, 134
5,918
2, 130, 189
4,534,362
n2,458
427, 256
27,890
'26
7, 049, 036
5,323
'37, 304
5,887
2,125,395
4, 573, 529
'12,558
356,329
27,461
'26
1,081,410
2,257
55,423
8,236
689,334
133,334
24,053
159, 349
8,921
3
233,485
544
30, 059
2,550
66, 956
45,952
20,862
60, 252
6,307
3
675, 353
339
14,009
5,607
478,411
73,270
3,110
99, 039
2,058
-
6, 834, 439
6,979
51,259
21,409
1, 714, 374
4, 641, 013
54,161
264, 694
60, 545
-
3,451,417
1,933
24,379
9,565
847, 007
2,393,774
24,134
113,080
27, 545
-
3, 630, 048
3,585
'61, 563
'3,647
1, 283, 182
2, 135, 583
'36,592
309, 176
345
'26
4,064,033
5,001
114,094
15,968
1, 598, 350
2,090,425
21,290
203, 229
15,676
-
512, 060
53
18,491
81
329,723
145,742
6,138
7,544
4,288
-
Number oi consolidated returns
Number of subsidiaries
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 thanone 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-terra 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 inccme ( less deficit) ( 70 less 43)
Statutory special deductions, total
Net operating loss carryforward
Dividends received deduction
Income subject to tax
Income tax
Compiled net profit less income tax (70 less 76)
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
Less tJian $500 per return. ^Negative amount. ^Loss or deficit. *Loss after tax.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the CBta.
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
CONSOLIDATED RETURNS WITH NET INCOME
257
Table 24.— BALANCE SHEETS AND INCOME STATEMENTS, BY INDUSTRIAL DIVISION
Number of consolidated returns with net income.
Number of subsidiaries
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: Accxmnilated amortization and depreciation
Depletable assets
Less : Accuniulated depletion
Land
Intangible assets
Less: AcciMiulated 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 f ran stockholders
Bonds, notes, mortgages payable maturing in one year or
more.
Other liabilities
Capital stock, preferred
Capital stock, ccanmon
Paid-in or capital surplus
Surplus reserves
Earned surplus and undivided profits
Total compiled receipts
Business receipts
Interest on Government obligatione (less amortizable bond
premiiim) :
Wholly taxable
Subject to surtax only
Wholly tax-exempt
Other interest
Rents
Rcyalties
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, dcsnestic 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
Conpiled net profit (39 less 53).
Net income (70 less A3)
Statutory special deductions, total
Net operating loss carryforward
Dividends received deduction
Inccme subject to tax
Income tax
Compiled net profit less incone tax (70 less 76).
Distributions to stockholders:
Cash and assets other than own stock
Corporation's own stock
All
industrial
divisions
2,518
10,731
Industrial division
Agriculture,
forestry,
and
fisheries
162,958,910
6,258,315
18,591,486
480, 560
7,341,017
1,042,155
1,612,518
4,686,344
2,101,474
7,423,053
439,671
3,120,967
59,531
2,857,691
20,924,405
125,381,533
39,055,810
5,011,342
2,392,926
1,800,926
1,198,384
817,124
3,195,035
162,958,910
7,997,200
10,422,783
3,564,203
7,038,359
76,138
40,403,420
7,467,204
4,113,397
31,438,933
14,927,106
3,601,255
31,908,912
86,903,569
82,495,688
178,083
1,543
80,252
879,736
677,727
115,263
12,594
593,450
70,189
759,356
447,694
591,989
78,962,610
52,994,923
339,155
1,006,203
954,157
234,339
2,047,671
3,836,868
59,781
284,632
4,489,207
1,649,998
537,952
852,260
386, 268
23,692
9,265,454
7,940,959
7,860,707
1,043,264
233,485
642,718
6,834,439
3,451,417
4,489,542
3,885,247
480,684
Mining
(3)
71
425
Construc-
tion
i^)
98
276
Manufactur-
ing
(5)
684
2,967
Transpor-
tation,
communica-
tion, elec'
trie, gas,
and sanitary
services
(6)
268
1,694
Wholesale
and
retail
trade
(7)
561
1,983
Finance,
ins urance ,
and real
estate
(8)
568
2,265
Nature of
business
not
allocable
(9)
246
1,053
(Thousand doltaea)
371,511
13,602
21,380
42
17,654
312
17,342
25
30 124
1,4£5
18,603
20,270
300
29,009
458,898
261,548
92
28
2,741
1
1
18,966
371,511
12,282
1
1,299
9,427
143
3,406
9,153
6
209,792
4,185
8,553
113,264
373,589
359,315
390
4
195
1,138
2,110
187
9
6,567
12
449
2,986
227
365,116
187,228
779
21,586
12,573
320
435
12,451
351
22,367
41
1,201
938
3,198
264
101,354
8,473
8,278
2,257
544
339
6,979
1,933
6,540
4,792
53
160,901
306,984
2,363
244,540
27,242
217,298
6,196
62,914
24,519
18,659
956
329,308
2,389,516
1,057,886
492,611
215,961
36,667
52,090
34,480
48,506
2,863,679
190,812
13
51,171
88,358
38
528,423
56,961
52,442
355,516
438,224
44,523
1,057,148
1,896,412
1,825,673
2,461
107
6,251
10,395
4,871
92
15, 550
776
13,541
1,133
15,562
1,793,014
1,124,610
9,251
17,247
26,643
5,270
25,205
56,621
914
2,483
100,567
141,263
9,698
15,571
10,84B
279
246,544
103,398
103,291
52,910
30,059
11,496
51,259
24,379
79,019
92,278
8,863
604,052
52,163
109,756
595
17,755
3,481
14,274
153
18,255
IS
66,689
1,135
823
181,937
159,905
56,035
11,745
57
13,370
287
103
21,796
604,052
74,431
22
44,442
35,938
531
93,367
32,348
11,103
64,828
66,162
1,515
179,365
475,714
434,787
594
30
2,180
9,897
390
86
6,595
1,855
6,533
1,282
11,435
446,157
331,093
10,309
3,557
3,284
1,061
8,436
9,538
173
53
12,097
591
1,256
3,550
1,627
23
59,504
29,557
29,527
3,221
2,550
5,592
21,409
9,565
19,992
15,905
7
43,958,810
1,840,023
7,430,433
270,429
4,580,739
985,973
1,052,094
2,542,672
202,570
2,068,945
340,641
922,147
6,725
12,555
10, 313, 607
34,927,066
17,600,445
4,230,105
2,133,161
912,267
1,054,425
753,119
873,706
48,958,810
5,089,792
428
650,260
1,533,147
22,708
5,997,582
1,359,260
533,835
10,948,718
6,839,392
1,192,787
14,735,901
43,553,015
41,491,071
59,796
126
4,577
170,735
309,171
62,834
7,312
256,375
2,211
553,595
331,568
253,64^.
41,161,974
29,328,975
133,683
425,982
784,953
67,636
331,969
1,421,306
30,543
63,085
1,486,365
1,423,026
301,678
315,824
156,599
6,033
4,379,267
2,391,041
2,386,464
681,914
66,956
470,502
79,327,014
1,426,366
2,097,996
25,581
1,755,337
38.272
235,234
1,481,831
11,038
2,295,950
1,454
1,722,405
1,372
2,232
3,545,917
34,379,259
19,023,945
84,222
26,256
369,832
60,359
9,879
658,936
2,604,391
199,415
719,859
12,875
485,341
17,909
275,109
192,323
2,073
8,531
837
259,457
28,477
28,722
375,176
681,760
308,986
13,574
2,350
60, 333
4,902
2,368
62,513
79,327,014
1,320,557
6,240
1,149,363
4,800,568
1,834
30,133,017
1,650,204
3,321,445
18,510,283
6,089,076
825,758
11,518,669
30,667,802
29,915,549
32,072
3
5,732
127,469
195,859
27,589
733
75,709
21,770
63,630
12,921
188,761
25,907,418
16,417,604
70,557
398,130
90,093
66,587
1,269,196
2,117,802
22,402
216,578
2,667,563
69,756
125,291
479,294
193,148
5,012
1,698,405
4,760,384
4,754,652
114,151
45,952
54,037
1,714,374 4,641,018
847,007 2,398,774
1,54:, 034 2,361,610
,541,378
324,726
2,019,328
132,623
500,423
109,910
271,074
121,329
44,644
334,639
51,796
59,713
361,107
217,423
59,063
473,270
4,537,472
4,383,958
1,916
23
76
11,666
25,057
1,037
2,209
20,759
199
3,160
22,082
60,325
4,460,775
3,526,821
35,372
60,591
16,571
9,486
36, 134
47,743
1,058
580
48,794
1,389
43,793
6,657
9,134
757
615,845
76,697
76,621
23,523
20,862
2,530
54, 161
24,134
52,563
16,981
5,315
26,791,540
2,457,114
7,735,366
167,101
23,541
1
17,193
11,347
1,875,374
2,922,136
57,194
32,371
1,446
2,304,319
5,952,507
1,533,268
374, 545
179,061
14,979
272,241
607
161
1,446,781
26,791,540
675,272
10,306,026
1,285,847
333,661
5,275
2,863,511
4,230,142
120,477
904,622
1,081,295
1,453,343
3,531,569
4,230,556
3,071,048
80,114
1,332
69,113
553,258
30,74-'.
6,122
1,939
151,513
43,112
115,231
11,396
45,534
3,745,019
1,426,254
64,923
52,665
9,854
81,491
348,308
138,178
3,903
538
79,480
3,629
27,014
27,403
8,600
10,680
1,457,094
485,537
416,424
156,701
60,252
96,391
264,694
118,080
367,457
180,222
5,926
108,726
169,701
1,574
211,110
1,853
209,257
4,040
16,198
13,543
30,636
106
7,784
196,894
851,861
372,420
432
134
128,475
25,713
17,013
63,829
133,615
143
110,676
60,931
915
449,475
77,340
14,376
84,062
191,349
15,213
299,812
1,169,004
1,009,287
740
422
7,039
44,494
12,238
209
60,382
254
3,167
14,326
16,446
1,063,135
652,333
14,276
26,445
10,186
2,538
27,938
33, 199
437
1,315
71,974
303
26,021
3,023
3,114
594
207,439
85,869
85,447
8,584
6,307
1,731
80,545
27,545
58,324
14, 363
3,171
^Less than $500 per return. ^Negative amount.
NOTE: See text for explanatory statements and for "Description of the Sajnple and Limitations of the Data.
258
CORPORATION INCOME TAX RETURNS, JULY 1961- JUNE 1962
ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S
Table 25.— NUMBER OF RETURNS, RECEIPTS, DEPRECIATION, NET INCOME, AND INVENTORIES, END OF YEAR, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION
Total active small business corporation returns. Form 1120-S
With and without net income
With net income
Industrial division and size of
total assets
Number
of
returns
Total
conpiled
receipts
C37iou««n<f
Business
receipts
dalUrm)
Depreci-
ation
(Thouamd
dottarM)
Net incorae
(less
deficit)
dollara)
Inven-
tories,
end of year
dollara)
Number
of
returns
Total
compiled
receipts
(Thoaaand
dollara)
Business
receipts
dollara)
Depreci-
ation
dollara)
Net
income
(naramr^
dollara)
Inven-
tories,
end of year
dollara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(S)
(9)
(10)
(U)
(12)
Total
106,048
26,175,449
25,593,550
442,765
564,447
2,411.970
67,817
21,253,736
20,774,781
302,416
904,377
1,346,770
2,961
103,087
29,569
19,761
23,053
21,376
6,700
2,016
553
48
9
2
176,084
25,999,365
1,497,571
2,155,417
4,447,438
8,128,689
5,505,432
2,841,600
1,186,720
173,209
44,726
18,563
161,685
25,431,865
1,458,018
2,114,679
4,376,809
7,986,763
5,375,298
2,751,226
1,145,725
164,089
41,776
17,432
4,062
438,703
28,535
41,366
80,083
131,533
80,176
50,722
21,083
3,843
844
468
'5,308
569,755
362
42,660
86,515
180,861
128,567
91,937
32,226
4,438
2,338
'l49
-
2,411,970
55,449
161,124
386,521
764,604
533,545
291,074
181,100
36,616
1,417
520
958
66,359
14,622
12,398
16,020
16,217
5,053
1,593
419
29
7
1
90,181
21,163,555
911,718
1,561,525
3,367,019
6,802,230
4,683,087
2,573,428
1,085,112
132,909
44,694
1,333
78,540
20,696,241
879,034
1,529,752
3,311,310
6,685,960
4,574,369
2,492,475
1,053,648
126,303
41,744
1,146
1,736
300,680
13,861
26,854
54,484
95,746
55,649
36,529
14,053
2,639
843
22
13,471
890,906
58,161
31,349
147,136
264,704
174,331
113,937
42,060
6,219
2,677
282
Assets greater than sero, total
1,846,770
26,519
$25,000 under $50,000
101,527
$50,000 under $100,000. .
263,991
$100,000 under $250,000
596,996
$250,000 under $500,000
435,322
$500,000 under $1,000,000
248,572
$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
143,151
24,275
1,417
AGRICULTURE, FORESTRY, AND FISHERIES
Total
3,367
546,707
520,513
23,311
1
11,692
59,459
1,934
448,259
428,303
14,413
33,936
37,042
Zero assets
99
3,268
570
474
742
920
392
134
34
2
5,779
540,928
29,875
29,534
79,458
140,294
136,696
93,767
27,045
4,259
4,206
516,307
28,934
29,115
75,104
133,434
132,174
88,977
24,935
3,634
491
22,820
814
1,344
4,098
7,286
5,124
2,896
1,129
129
608
U,084
'912
'1,954
5,597
2,093
1,543
4,125
226
366
59,459
346
1,455
3,360
16,157
17,392
14,392
5,348
1,009
1,390
283
193
501
546
247
99
19
2
443,590
24,660
20,413
67,163
116,270
101,976
90,796
18,053
4,259
(^)
425,150
24,020
20,207
63,025
111,521
93,609
87,749
16,335
3,634
(^)
14,166
358
577
2,814
4,134
3,432
2,241
431
129
( = )
32,562
2,148
1,119
7,310
7,515
6,493
6,182
1,424
366
Assets greater than zero, total
37,042
$25,000 under $50,000
447
$50,000 under $100,000
$100,000 under $250,000..
7,978
$250,000 under $500,000
8,644
$500,000 under $1,000,000
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
14,040
2,574
1,009
MINING
Total
1,277
314,687
302,327
18,637
'3,618
8,698
693
254,620
244,338
13,636
17, (K3
6,213
Zero assets
1,222
293
182
192
301
194
44
13
3
313,939
9,887
17,441
20,262
91,543
113,854
37,017
14,209
9,726
(=)
301,609
9,677
17,353
18,261
86,635
111,688
36,457
12,779
8,759
18,586
497
956
1,422
4,666
5,631
3,344
1,055
1,015
_
'3,494
'554
'1,005
'311
'5,719
2,924
'285
917
1,039
8,698
103
528
885
2,594
3,998
286
3t>4
(^)
683
112
(^)
103
224
127
32
7
3
254,082
5,032
12,214
30,559
94,344
30,252
9,383
9,726
( = )
243,833
4,374
(^!
10,355
76,407
92,590
29,757
3,067
8,759
( = )
13,633
372
641
3,437
4,409
2,640
569
1,015
16,812
455
(^)
756
7,541
4,150
812
1,415
1,039
Assets greater than zero, total
$1 under $25,000
6,213
$25,000 under $50,000
(2)
$50,000 under $100,000
435
$100,000 under $250,000
$250,000 under $500,000
2 029
$500,000 under $1 000,000
2 280
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more. . .
233
304
CONSTHUCTICN
Total
10,229
2,611,715
2,581,212
41,461
42,455
205,894
6,313
2,015,334
1,991,142
27,900
75,995
144,142
Zero assets
239
9,990
3,231
1,990
2,155
1,725
633
182
65
7
2
12,684
2,599,031
202,054
269,398
464,152
694,316
553,082
242,434
117,803
25,908
29,884
12,569
2,568,643
200,897
267,711
460,249
684,920
546,982
236,463
116,086
25,684
29,651
419
41,042
3,606
4,613
7,769
10,841
9,505
2,767
1,632
130
179
'763
43, a8
'943
5,080
9,536
17,256
3,304
5,0&4
3,010
463
448
205,894
3,716
11,643
21,020
53,044
30,663
33,780
40,687
11,339
2
6,237
1,416
1,400
1,455
1,351
455
153
50
5
2
-
2,012,503
97,837
205,793
333,635
553,469
424,972
226,276
105,349
24,783
29,884
1,983,361
97,066
204,403
335,439
552,142
420,325
220, 576
104,194
24,565
29,651
( = )
27,303
1,573
3,223
5,442
8,309
5,131
2,525
1,353
68
179
(^)
75,321
4,708
3,417
15,419
23,713
13,548
5,732
3,216
615
448_
Assets greater than zero, total
$1 under $25,000
$25,000 under $50,000
144,142
1,567
$50,000 under $100,000
12 168
$100,000 under $250,000
39,293
25,629
34,601
24,056
9,269
2
$250,000 under $500,000
$500,000 under $1 000,000
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000...
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
MANUFACTURING
Total
15,776
5,290,295
5,230,566
96,299
136,234
471,173
10,775
4.444,637
4,392,235
74,111
201,219
330,261
Zero assets
281
15,495
3,501
2,754
3,479
3,848
1,264
513
125
9
2
29,760
5,260,535
174,055
309,032
696,783
1,565,303
1,222,653
898,990
335,978
46,392
11,349
28,176
5,202,390
171,782
307,381
691,854
1,555,028
1,199,185
892,144
331,505
43,948
9,563
592
95,707
3,192
6,237
15,558
29,619
17,767
16,988
4,702
1,157
487
1,265
134,969
'910
2,563
9,765
35,331
44,422
27,U7
13,646
1,818
i,a7
471,173
6,824
16,323
47,282
129,347
121,672
84,535
56,018
7,735
1,387
97
10,678
1,716
1,874
2,439
3,027
1,049
454
112
5
2
23,403
4,421,234
109,148
227,156
518,873
1,319,984
1,076,008
821,117
310,615
26,979
11,349
22,367
4,369,363
107,641
225,935
515,276
1,311,788
1,053,203
315,066
306,274
25,122
9,563
507
73,604
1,672
4,123
10,926
22,361
U,680
14,141
4,048
666
487
2,303
198,416
5,712
10,427
23,028
57,196
53,341
30,736
14,479
2,230
1,217
Assets greater than zero, total
$1 under $25,000
380,261
3,301
10,656
31,300
103,155
100,733
76,934
49,243
2,997
1,387
$25,000 under $50,000
$50,000 under $100,000
$100,000 under $250,000
$250,000 under $500,000
$500,000 under $1 000,000
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Lijnitations of the Data."
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962 259
ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S
Table 25.— NUMBER OF RETURNS, RECEIPTS, DEPRECIATION, NET INCOME, AND INVENTORIES, END OF YEAR, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION— Con.
Total active small business corporation returns, Form 112U-S
With and without net income
With net income
Industrial division and size of
total assets
Number
of
returns
Total
ccinpiled
receipts
(Thotiiand
dollara)
Business
receipts
(Thousand
dottara)
Depreci-
ation
dollars)
Net income
(less
deficit)
(Thouaand
dotlara)
Inven-
tories,
end of year
(Thouaand
dollara)
Number
of
returns
Total
compiled
receipts
(Thouaand
dollara)
Business
receipts
(Thouaand
dollara)
Depreci-
ation
(Thouaand
dotlara)
Net
income
(Thouaand
dollara)
Inven-
tories,
end of year
(Thouaand
dollara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
ELECTRIC, GAS, AMD SANIIAKY
SERVICES
Total
4,109
674,614
630,869
32,836
50,981
7,556
2,458
500,093
459,630
21,379
60,701
5,010
Zero assets
Assets greater than aero, total
$1 under $25,000
$25,000 under $50,000
71
4,038
1,337
945
778
709
182
( = )
13
3,101
671,513
65,794
75,457
141,436
188,222
101,599
32,335
2,670
628,199
64,706
73,346
136,968
184,986
98,451
31,440
132
32,654
2,444
4,247
5,605
10,290
5,022
1,565
108
50,873
1,859
1,429
4,089
7,000
4,613
( = )
1,758
7,556
263
624
1,665
2,967
1,021
( = )
371
C=)
2,445
596
561
495
493
127
10
( = )
497,695
39,331
53,559
119,108
133,713
68,625
( = )
28,320
-
( = )
457,568
38,487
51,901
115,110
131,087
65,690
( = )
27,488
( = )
21,242
1,355
2,394
3,242
6,567
4,106
(=)
1,279
(=)
60,436
3,222
3,726
6,686
9,528
5,083
( = )
1,912
5,010
239
316
1,134
$100 000 under $250,000 ...
1,703
666
$500,000 under $1 000,000
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
(=)
307
WHOLESALE AMD RETAIL TRADE
Total
43,822
14,456,503
14,257,606
124,402
211,661
1,549,622
29,034
11,373,422
11,711,939
92,451
314,557
1,202,055
1,114
42,708
9,925
8,761
10,797
9,662
2,722
673
152
14
1
91,705
14,364,798
f>i2,371
1,140,034
2,563,114
4,834,544
3,118,330
1,388,492
581,315
78,340
1,528
16,730
38,648
14,168,958
631,939
1,128,900
2,536,081
4,766,838
3,073,277
1,370,195
566,334
75,700
1,308
16,336
1,082
123,320
7,748
14,153
27,234
42,611
19,062
7,595
3,770
663
38
446
'3,107
214,768
'5,021
14,323
34,805
88,768
45,154
22,365
13,697
975
133
'431
1,549,622
39,195
122,487
293,821
531,280
331,050
147,987
68,837
14,432
13
520
349
28,735
4,690
5,651
7,645
7,750
2,266
582
140
10
1
39,135
11,834,237
333,753
793,477
1,939,300
4,076,626
2,729,863
1,281,759
560,829
62,147
1,528
37,362
11,674,577
381,013
786,774
1,919,114
4,018,745
2,591,776
1,265,375
550,555
59,917
1,308
252
92,199
3,796
9,073
19,470
33,785
16,268
5,292
3,033
444
38
2,953
311,704
15,478
28,532
61,930
110,183
54,082
25,102
14,572
1,692
133
Assets greater than zero, total
$1 under $25,000
1,202,055
13,935
77,062
202,591
$100,000 under $250,000
$250,000 under $500,000
421,997
280,021
$500,000 under $1 000,000
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
123,040
64,439
3,957
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
13
Wholesale Trade
Total
13,189
6,433,336
6,351,684
42,135
97,659
528,914
9,625
5,580,536
5,511,089
33,953
125,781
429,814
Zero assets
Assets greater than zero, total
$1 under $25,000
$25,000 under $50,000
231
12,958
2,804
1,924
3,063
3,543
1,222
292
95
8
1
1
32,489
6,400,847
193,536
302,097
932,432
2,287,912
1,568,433
668,697
373,653
55,829
1,528
16,730
31,465
6,320,219
187,339
298,183
922,358
2,258,478
1,549,463
664,459
367,595
54,695
1,308
16,336
226
41,909
1,911
2,480
7,&41
15,742
3,561
2,622
2,163
305
38
446
'725
98,384
2,237
4,517
15,984
39,069
18,779
8,898
8,076
1,122
133
'431
528,814
5,551
19,358
65,696
171,371
136,033
77,1CK
44,023
9,245
13
520
( = )
9,551
1,574
1,230
2,432
2,895
1,056
268
89
6
1
(^)
5,572,904
138,027
212,705
815,068
1,960,093
1,404,339
634,801
359,263
47,080
1,528
5,503,676
132,847
211,043
806,461
1,933,246
1,336,466
630,362
355,141
46,302
1,303
33,893
1,227
1,702
6,217
13,154
7,435
2,265
1,623
231
38
(')
126,224
6,348
8,002
21,560
46,312
23,349
10,619
3,576
1,325
133
429,814
3,302
10,915
$50,000 under $100,000
52,196
$100,000 under $250,000
132,332
$250,000 under $500,000
$500,000 under $1,000,000
$1 000 000 under $2,500,000 . ...
114,929
68,614
41,397
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
6,115
13
Retail Trade
Total
29,472
7,531,220
7,422,943
77,331
102,355
958,239
18,595
5,848,634
5,764,898
54,583
174,098
716,615
Zero assets
$1 under $25,000
$25,000 under $50,000
859
28,613
6,948
6,614
7,527
5,772
1,362
339
45
6
48,026
7,483,194
441,063
809,003
1,582,347
2,425,420
1,372,190
657,680
172,980
22,511
46,080
7,376,868
436,931
802,075
1,565,618
2,389,483
1,347,46.4
645,233
169,059
21,005
730
77,101
5,735
11,402
19,034
25,444
9,452
4,296
1,330
358
'2,511
104,866
'7,275
9,115
18,051
47,035
23,227
12,003
2,857
'U7
958,239
32,972
99,481
222,154
337,630
175,819
66,186
18,760
5,187
265
18,330
3,051
4,263
5,052
4,556
1,032
283
39
4
20,813
5,827,821
245,222
559,253
1,085,995
2,005,755
1,159,653
589,987
166,884
15,067
19,321
5,745,577
242,694
554,449
1,074,599
1,976,810
1,140,805
578,871
163,734
13,615
121
54,467
2,503
7,190
12,308
19,311
7,382
3,372
1,183
213
2,234
171, 8&i
8,610
19,539
39,320
50,336
27,544
12,916
3,232
357
716,615
15,448
63,562
$50,000 under $100,000
145,462
269,731
$250 000 under $500,000.
145,784
$500,000 under $1,000,000
55,798
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
16,983
2,342
Wholesale and Retail Trade Not
Allocable
Total
1,161
491,947
482,974
4,336
11,647
62,469
864
444,252
435,952
3,910
13,778
55,626
Zero assets
Assets greater than zero, total
$1 under $25,000. . ._.
( = )
1,137
173
223
207
342
138
12
480,757
7,772
28,934
48,335
121,212
177,707
34,682
471,871
7,719
28,642
48,105
118,877
176,345
31,630
( = )
4,310
102
271
559
1,425
1,049
(=)
227
( = )
11,518
17
691
770
2,664
3,148
( = )
2,764
62,469
672
3,648
5,971
22,229
19,198
(^)
6,054
( = )
854
(=)
158
161
299
128
12
m
433,562
( = )
21, 519
■38,237
110,778
165,866
( = )
34,632
(^)
425,324
( = )
21,282
38,054
108,589
164,505
(')
31,680
3,839
(^)
181
4^5
1,320
950
(^)
227
-
13,616
( = )
991
1,050
3,535
3,189
( = )
2,764
55,626
(^)
2,584
$50,000 under $100,000
$100 000 under $250 000
4,933
19,934
18,308
(^)
$1,000,000 under $2,500,000
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000
$10,000,000 under $25,000,000
$25,000,000 or more
6,054
-
-
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
I
260
CORPORATION INCOME TAX RETURNS, JULY 1961-JUNE 1962
ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S
Table 25.— NUMBER OF RETURNS, RECEIPTS, DEPRECIATION, NET INCOME, AND INVENTORIES, END OF YEAR, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION— Con.
Total active small business corporation returns, Fc-mi 112u-S
With and without net inccme
With net income
Industrial division and size of
total assets
Number
of
returns
Total
conpiled
receipts
(TTiauiand
dollar*)
Business
receipts
(Thouaand
dotUra)
Depreci-
ation
(Thoumand
doltaraj
Net ijicome
(less
deficit)
Cnouaand
dollara)
Inven-
tories,
end of year
(Ihouaand
dollar a)
Number
of
returns
Total
compiled
receipts
(Thouaand
dollara)
Business
receipts
dollmra)
Depreci-
ation
(TTtouaand
dollara)
Net
inccme
(Thouaand
dollara)
Inven-
tories,
end of year
dollara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
FINANCE, INSURANCE, AND REAL ESTATE
Total
12,135
513,138
349,966
12,202
81,545
68,492
7,888
414,238
277,549
7,854
103,437
41,426
495
11,640
4,147
2,037
2,356
2,069
717
220
81
9
3
1
6,537
506,601
90,067
64,445
98,162
121,611
35,421
19,715
20,009
4,466
872
1,833
2,045
347,921
70,890
47,502
78,829
90,450
45,699
2,240
8,258
2,717
190
1,146
166
12,036
1,404
1,272
2,220
3,023
2,061
813
904
313
4
22
1,360
30,185
9,621
10,089
10,442
19,723
23,786
3,772
2,264
'252
458
282
68,492
540
2,236
8,208
18,630
23,212
4,828
9,044
1,744
222
7,666
2,614
1,299
1,651
1,417
482
145
53
3
1
1
5,319
408,969
70,151
50,728
74,671
105,929
72,609
15,283
14,987
1,933
840
1,833
1,081
276,468
52,523
36,378
59,106
79,723
39,106
1,007
5,723
1,593
158
1,146
97
7,757
958
835
1,593
2,223
1,342
368
374
34
3
22
3,425
100,012
13,124
12,191
13,285
24,746
26,453
5,725
3,346
58
797
232
Assets greater than zero, total
$1 under $25,000
41,426
426
$25,000 onder $50,000
857
$50,000 under $100,000
5,534
$100 000 under $250,000,
11,878
$250,000 under $500,000
12,452
$500,000 under $1,000,000
1,494
$1,000,000 under $2,500,000
7,047
$2,500,000 under $5,000,000
1,733
$5,000,000 under $10 000,000,
$10,000,000 under $25,000,000
$25,000,000 or more
-
SERVICES
Total
14,954
1,761,903
1,714,965
93,083
33,552
40,442
8,582
1,298,663
1,265,443
50,254
96,570
30,059
2ero assets
Assets greater than zero, total
$1 under $25,000
544
14,410
6,395
2,586
2,468
2,128
586
176
67
3
1
25,736
1,736,167
282,913
248,383
382,529
492,779
172,746
94,515
57,091
4,118
1,093
22,624
1,692,341
278,622
241,709
378,096
484,395
166,791
86,448
51,569
3,647
1,064
1,079
92,0Oi
8,837
8,518
16,035
23,195
15,759
12,838
6,250
436
136
'4,565
38,117
'2,709
12,144
13,228
16,527
2,271
'346
'3,109
29
82
40,442
4,517
6,168
10,466
12,287
5,576
909
501
3
15
196
8,386
3,060
1,835
1,699
1,407
290
65
28
1
1
11,832
1,286,781
176,515
196,134
295,693
410,598
113,639
52,961
37,071
3,077
1,093
9,218
1,256,230
173,201
189,968
292,698
404,465
111,019
46,140
X,962
2,713
1,064
401
49,853
3,757
6,049
10,228
14,425
6,036
6,023
2,916
283
136
2,291
94,279
13,253
16,287
18,553
24,U9
10,621
9,469
1,696
169
32
30,059
1,991
$25,000 under $50,000
4,510
$50,000 under $100,000
7,826
$100,000 under $250,000
10,248
$250,000 under $500,000
4,783
$500,000 under $1,000,000
438
$1,000,000 under $2,500 000
197
$2,500,000 under $5,000,000
1
$5,000,000 under $10,000,000
15
$10,000,000 under $25,000,000
$25,000,000 or more
NATURE OF BUSINESS NOT ALLOCABLE
Total
379
5,887
5,526
534
'55
634
90
4,420
4,192
418
814
562
316
170
86
3
1
5,853
555
1,542
(^)
935
5,497
521
(')
1,367
819
534
43
142
(^'
(')
76
( = )
35
'69
'136
{=)
'183
bV,
48
( = )
171
<?)
( = )
8
( = )
89
\ 77
<^'
(^)
4,414
3,286
( = )
I')
4,136
3,058
418
173
(^)
814
236
(')
Assets greater than zero, total
$1 under $25,000
562
$25,000 under $50,000.
190
$50,000 under $100,000
$100,000 under $250,000
(.')
$250,000 under $500,000
h)
$500,000 under $1 000,000
$1,000,000 under $2,500,000.
$2,500,000 under $5,000,000
$5,000,000 under $10,000,000.
$10,000,000 under $25,000,000
$25,000,000 or more
-
^Deficit.
^Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^ess than $500 per return.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data."
3. Methods of Computing
Depreciation, 1960-61
and 1961-62
Page
ACTIVE CORPORATION RETURNS WITH TOTAL
ASSETS $10,000,000 OR MORE
26. Depreciation by method of computation, by size
of total assets, by industrial division, by
year 262
ACTIVE CORPORATION RETURNS FOR 1960-61
27. Depreciation by method of computation, and
amortization for emergency facilities, by
minor industrial group, 1960-61 264
262
DEPRECIATION METHODS, 1961-62 AND 1960-61
ACTIVE CC«P0RATION RETURNS WITH TOTAL ASSETS $10, 000, 000 OR MORE
Table 26. —DEPRECIATION BY METHOD OF COMPUTATION, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION, BY YEAR
Industrial division, by size of
total assets
Returns with accounting period;: ended July 19bl through June 1962
With depreciation
Deprecia
tion
(Thousand
dollara)
With methods of computation shown
Number
of
returns
Deprecia-
tion^
(Thauaand
dollar a)
Straight line method
Number
of
returns
Depreciation
(Thouaand
dollara)
Declining balance
method
Number
of
returns
Depreciation
(Thouaand
dollara)
Sum of the years-
digits method
Number
of
returns
Depreciation
(Thotjaar
dollars
Depreciation
computed
using other
specified
methods
(Thouaand
dollara)
ALL lUDUSTRIAL DIVISIONS
.0,000,000 or more, total..
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
; 110,000, 000 under 125,000,000
; 125, 000, 000 under $50,000,000....
!;50,000,000 under $100,000,000...
; .100,000,000 under $250,000,000..
; ,250, OOO, 000 or more ,
AGRICULTURE, FORESTRY, AND FISHERIIE
$10, 000, 000 or more, total
1,10,000,000 under 425,000,000...
1,25,000,000 under 150,000,000
1150,000,000 under $100,000,000..
MOO, 000, 000 under $250,000,000.
! ,250, 000, 000 or more
MINING
$10,000,000 or more, total
: 110, OOO, 000 under $25, 000, 000.
l;25,0OO,O00 under $50,000,000.
,50,000,000 under $100,000,000..
MOO, 000, 000 under $250,000,000.
; 1250, 000, 000 or more
CONSTRUCTION
$10,000,000 or more, total..
ilO,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
MAMUFACTURIMG
$10,000,000 or more, total..
MO, OOO, 000 under $25,000,000
1,25,000,000 under $50,000,000....
; 150, OOO, 000 under $100, 000, 000. .
11100,000,000 under $250,000,000.
11250,000,000 or more
TRANSPORTATION, CCWMUNICATICN, ELKIRIC,
GAS, AND SANITARY SERVICES
$10,000,000 or more, total
1,10,000,000 under $25,000,000
1,25,000,000 under $50,000,000
1,50,000,000 under $100,000,000..
1,100,000,000 under $250,000,000.
1 ,250,000,000 or more
WHOLESALE AND RETAIL TRADE
$10,000,000 or more, total
110, 000, OOO under $25, OOO, 000
125,000,000 under $50,000,000...
150,000,000 under $100,000,000..
1100,000,000 under $250,000,000.
1 1250, 000, 000 or more
FINANCE, INSURANCE, AND REAL ESTATE
$10,000,000 or more, total
1110,000,000 under $25,000,000
1125,000,000 under $50,000,000
1 150, 000, 000 under $100, 000, 000
11100,000,000 under $250,000,000 ,
1 1250,000,000 or more
SERVICES
$10,000,000 or more, total.
1110,000,000 under $25,000,000
1,25,000,000 under $50,000,000
1,50,000,000 under $100,000,000..
1,100,000,000 under $250,000,000.
1,250,000,000 or more
NATURE OF BUSINESS NOT ALLOCABLE
$10, 000, 000 or more, total
1,10,000,000 under $25,000,000...
i ,25, 000, 000 under $50,000,000
1150,000,000 under $100,000,000..
11100,000,000 under $250,000,000.
$250,000,000 or more
10,968
6,105
2,231
1,204
828
600
2,;53
1,164
469
304
182
134
102
78
90
115
422
119
46
37
18
6,951
3,985
1,436
729
483
318
186
1^1
39
14
10
10, 510
5,853
2,147
1,140
787
583
2,249
1,161
469
304
181
134
220
102
78
89
114
413
117
46
37
17
6,528
3,758
1,355
667
445
303
14,960,166
1,254,596
1,027,780
1,247,198
2,021,492
9,409,100
32,105
5,754
1,766
3,376
21,209
410,868
67, 566
47,957
42,445
108,940
143,960
75,289
32,469
15,348
18,230
9,242
7,972,681
601,361
572,049
766,878
1,052,857
4,979,536
4,854,163
179,017
153,462
232,030
561,767
3,727,887
610,939
126,096
80,256
63,614
135,954
205,019
706,954
139, 6X
96,807
83,392
81,961
305, 160
15
102, 699
38
60,135
13
37,233
10
70,771
2
26,329
9,144
5,090
1,863
995
677
519
2,015
1,016
420
278
172
129
189
89
69
85
110
358
108
42
32
17
5,613
3,267
1,166
567
361
252
100
28
12
13,977,377
1,104,082
387,781
1,140,048
1,865,798
8,979,668
5,329
1,761
3,376
331,123
61,375
41,123
32,997
89,340
106,293
62,636
24,042
11,792
17,560
9,242
7,546,253
529,306
509,722
711,250
1,000,602
4,795,373
4,599,942
159,821
134,354
206,165
503,468
3,596,134
572,334
109,090
74,966
56,214
127,045
205,019
614,261
132,441
85,152
76,567
69, 581
250,520
240,357
82,678
28,911
35,919
66,520
26,329
8,891
4,935
1,815
975
662
504
1,964
989
407
273
167
128
177
87
83
108
353
106
42
32
16
5,4:i'i
3,168
1,136
558
354
243
6,968,006
616,346
450,279
562,284
893,211
4,445,686
4,410
5(X
1,227
179,409
33,032
22,711
19,324
48,291
56,051
28,611
12,390
4,887
7,189
4,145
3,129,428
276,287
248,719
326,110
435,000
1,843,312
2,826,480
90,538
78,668
108,511
262,404
2,286,359
297, 536
66,020
40,725
30,032
64,727
96,032
368,862
83,849
38,930
49, 598
42,391
149,094
131,539
44,820
15,135
20,293
36,253
15,038
3,616
1,940
696
414
293
273
1,125
533
245
162
102
83
165
48
24
19
1,724
1,043
318
162
100
101
3,455,153
257,799
227,720
312,311
458,164
2,199,159
2,104
835
1,236
33
47,860
26
6,382
15
6,722
7
5,570
13
22,860
4
6,326
58
25,442
42
8,746
6
3,529
7
9,516
3
3,651
1,921,522
127,824
132,833
182,177
236,594
1,242,094
42,433
34,711
74,963
146,652
868,412
103,812
20,973
14,905
11,906
17,447
38,576
125,622
29,399
25,997
17,692
12,064
39,970
61,615
20,697
7,787
10,454
13,896
3,781
2,063
976
404
269
207
207
389
181
138
97
76
104
36
14
17
9
2,627,724
161,736
139,906
203, 655
379, 574
1,742,853
9,038
4,822
1,954
1,609
192
461
6,522
2,866
1,792
418
1,446
1,910,790
103,836
103,237
164,313
274,814
1,264,590
461,638
15,779
11,382
13,845
58,033
362,599
147,969
17,719
13,329
11,910
39,164
65,847
399
9,786
159
7,337
95
6,367
70
5,925
81
41,846
6,903
356
5,148
7,510
(12)
555,362
30,093
14,458
22,293
56,656
431,857
235
8
57,418
13,353
5,077
3,701
16,732
18,050
32
151
196
438,411
5,553
5,955
15,047
22,347
389,509
45,423
7,253
2,632
2,909
12,217
20,412
5,596
1,672
133
14
8
3,769
7,693
1,523
502
201
5,350
117
207
199
Footnote at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.
DEPRECIATION METHODS, 1961-62 AND 1960-61
ACTIVE CORPORATION RETURNS WITH TOTAL ASSETS $10, 000, 000 OR MORE
Table 26. —DEPRECIATION BY METHOD OF COMPUTATION, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION, BY YEAR— Continued
263
Industrial division, by size of
total assets
ALL INDUSTRIAL DIVIEI0M3
$10,000,000 or more, total..
(,10,000,000 under 425,000,000...
1,25,000,000 under S50, 000, OOO. . .
i;50,000,000 under $100,000,000..
11100,000,000 under $250,000,000.
$250,000,000 or more
AGRICULTUKE, FOKESTm, ADD FISHERIES
$10, 000, 000 or more, total
! ilO, 000, 000 under $25, 000, 000
1125,000,000 under |50,000,000
1 150, 000, 000 under $100, 000, 000
1 1100, 000, 000 under $250, 000, 000
$250,000,000 or more
MINING
$10,000,000 or more, total.
Returns with accounting periods ended July 1960 through June 1961
Nujnber
of
returns
(13)
! 110,000,000 under $25,000,000
! 125,000,000 under $50,000,000
: 150,000,000 under $100,000,000..
!;100,000,000 under $250,000,000.
$250,000,000 or more
CONSTRUCTION
$10,000,000 or more, total..
MO, 000, 000 under $25,000,000...
!i25,000,000 under $50,000,000...
! 150, 000, 000 under $100,000,000..
; 1100,000, 000 under $250,000,000.
:i250,000,000 or more
MANUFACTURING
$10,000,000 or more, total..
$10,000,000 under $25,000,000
i;25,000,000 under $50,000,000
! ;50, 000, 000 under $100, 000, 000. .
:;100,000,000 under $250,000,000.
! 1250, 000, 000 or more
TRANSPORTATION, CCMMUNIGATION, ELECTRIC
GAS, AND SANITARY SERVICES
$10,000,000 or more, total.
1 110, 000, 000 under $25, 000, OOO. . .
1125, 000, 000 under $50, 000, 000. . .
1150,000,000 under $100,000,000..
1,100,000,000 under $250,000,000.
$250, 000, 000 or more
WHOLESALE AND RETAIL TRADE
$10, OOO, 000 or more, total
: 110, 000, 000 under $25,000,000...
1125,000,000 under $50,000,000
(150,000,000 under $100,000,000..
(1100,000,000 under $250,000,000.
$250, 000, 000 or more
FINANCE, INSURANCE, AND REAL ESTATE
$10, 000, 000 or more, total
$10, 000, 000 under $25, 000, 000
( 125, 000, 000 under $50, 000, 000
; 150, 000, 000 under $100, 000, 000
( ilOO, 000, 000 under $250, 000, 000
$250, 000, 000 or more
SERVICES
$10, 000, 000 or more, total
$10, 000, 000 under $25, 000, 000
(125,000,000 under (150,000,000
(,50,000,000 under $100,000,000..
(1100,000,000 under $250,000,000.
$250, 000, 000 or more
NATURE OF BUSINESS NOT ALLOCABLE
,0, 000, 000 or more, total
SlO, 000, 000 under $25, 000, 000
S25, 000, 000 under $50, 000, 000
$50, 000, 000 under $100, 000, OOO
$100, 000, 000 under $250, 000, 000
$250, 000, 000 or more
10, 390
5,803
2,109
1,M5
766
567
196
103
'■,1
21
19
12
With depreciation
Nujnber
of
returns
(M)
2,210
1,156
«9
301
179
125
223
106
81
90
109
399
118
40
34
19
6,466
3,718
1,332
683
433
300
163
109
33
10
10
1
9,977
5,565
2,039
1,089
734
550
Deprecia-
tion
dottara)
(15)
03
69, 189
41
46,938
21
47, 142
18
84,065
12
133,047
2,209
1,155
449
301
179
125
218
105
81
90
109
389
118
40
34
le
6,081
3,503
1,264
628
402
284
104
32
9
10
1
13,805,889
1,194,473
948,025
1,191,746
1,902,277
8,569,368
23,800
6,199
1,540
2,071
With methods of computation shown
(16)
75,423
32,167
21,720
14,339
7,197
7,405,549
576,986
521,988
732,180
999,445
4,574,950
4,»31,364
157,426
153,061
240,296
533,342
3, 347, 239
588,640
122,565
75,203
60, 676
128,169
202,027
640,911
126,041
86,961
71,642
75,083
281,184
259,207
103,286
40, 614
23,400
74,976
16,931
614
614
8,147
4,528
1,621
890
641
467
988
371
265
162
115
182
86
318
89
34
30
16
4,877
2,810
1,003
496
338
230
122
80
23
Deprecia-
tion^
(ThouiBnd
dotUra)
(17)
11,801,952
951,445
751,790
1,023,719
1,631,925
7,443,073
7,522
5,982
1,540
259,984
49, 391
30, 182
27,402
62,672
90,337
Straight line method
Number
of
returns
(18)
19,415
13,928
13, 328
6,388,495
482,645
430,470
646,819
860,729
3,967,832
3,890,969
125,632
123,448
201,572
456,121
2,984,196
502,733
95, 662
54,163
52,058
111,046
189, 804
498,858
102,895
74,718
59,140
68,132
193, 973
206,720
69,823
23,341
23,400
73,225
16,931
7,943
4,403
1,591
872
626
451
1,851
958
362
262
156
111
171
82
60
83
95
Depreciation
(Thouaand
doltara)
(19)
481
314
4,771
2,741
988
487
332
223
6,301,412
545,086
423,420
533,830
857,278
3,941,798
5,083
578
150,219
29,251
20,639
IS, 263
37,093
44,973
20,601
11,437
5,139
4,025
2,951,945
268,016
232,408
328,173
412,861
1,710,487
2,460,045
75,910
73,053
109,554
248,032
1,953,496
273,501
58,956
30,774
28,312
56,849
98, 610
320,932
67,334
46,289
31,509
48,926
126,874
118, 508
29,099
14,540
13,994
53,517
7,358
Declining balance
method
Number
of
returns
(20)
3,186
1,678
627
364
278
239
1,009
488
212
149
87
73
147
44
13
18
6
1,481
856
290
141
108
86
Depreciation
(Thauaand
dotlara)
(21)
2,758,412
235,896
199,994
268,559
385, 582
1,668,381
596
935
35,411
6,771
4,166
1,578
6,989
15,907
6,795
6,681
7,383
1,404,765
111,067
105,979
147,317
183,520
856,882
1,032,824
36,884
41,006
76,046
149,227
729,661
94,683
22,804
13,349
10,090
19, 830
28, 610
109,411
26,158
21,132
20,898
7,694
33,529
58,927
24,821
6,745
5,247
18,322
3,792
Sum of the years-
digits method
Number
of
returns
(22)
1,931
922
367
257
202
183
388
159
133
94
67
373
152
90
65
Depj-eciation
(Thoaamd
dollara)
(23)
2,345,742
135,861
117,603
187,743
339, 515
1,565,020
299
25
11,137
3,907
2,210
1,557
2,964
499
1,159
2,042
1,884
1,769, 952
94, 650
87,143
152,934
247,447
1,187,778
354,240
10,942
7,422
8,220
46,975
280,681
127,471
12,163
9,936
12,622
34,357
58,393
59,155
7,738
6,773
6,371
6,385
31,888
18,337
5,003
2,052
4,155
1,386
5,781
Depreciation
computed
using other
specified
methods
fThmiaand
dotlara)
(24)
396,386
34,602
10,773
33, 587
49, 550
2bl,!Sli,
63,217
9,462
3,167
6,004
15,626
28,958
24
66
36
261,833
8,912
4,940
18,395
16,901
212,685
43,850
1,896
1,967
7,752
11,887
20, 358
7,078
1,739
104
1,034
10
4,191
9,359
1,565
524
362
5,126
1,682
10,900
4
4
Includes amounts reported on returns which showed method of computation for part but not all of the depreoiation claimed.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data. "
264
DEPRECIATION METHODS, 1961-62 AND 1960-61
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4. Corporation Income Tax
Returns, Historical Summary
1952-53 through 1961-62
CORPORATION INCOME TAX RETURNS, 1952-53 THROUGH 1961-62
Page
Corporation income tax returns, historical summary 1952-53 through
1961-62 273
Historical tables:
28. Number of returns, 1952-53 through 1961-62 275
29. Number of returns, total assets, selected receipts and deduc-
tions, net income, tax, foreign tax credit, and distributions
to stockholders, 1952-53 through 1961-62 275
30. Number of returns, assets, liabilities, and net worth, by in-
dustrial division, 1952-53 through 1961-62 276
31. Number of returns, assets, liabilities, and net worth, by size
of total assets, 1952-53 through 1961-62 278
32. Number of returns, selected receipts and deductions, net in-
come, net operating loss carryforward, tax, foreign tax credit,
and distributions to stockholders, by industrial division, 1952-
53 through 1961-62 280
33. Number of returns, selected receipts and deductions, net income,
net operating loss carryforward, tax, foreign tax credit, and
distributions to stockholders, by size of total assets, 1952-53
through 1961-62 282
272
CORPORATION INCOME TAX RETURNS, HISTORICAL SUMMARY
1952-53 THROUGH 1961-62
HISTORICAL COMPARABILITY OF TERMS
The following notes explain changes in the definition
of terms over the ten-year period covered by the his-
torical statistics shown in this section. These changes
are based mainly on amendments to the Internal Revenue
Code and on revisions to the income tax return forms.
The explanations are supplemental to the more complete
definitions in the Explanation of Terms section of this
report which should also be used in conjunction with
the historical statistics. Most all amendments to the
Internal Revenue Code affect the year to year compara-
bility of statistics from corporation income tax returns.
Therefore, when making comparisons of detailed his-
torical information the text of the annual Statistics of
Income publications should be referred to for explana-
tions of the changes in law which are pertinent to the
statistics.
Amortization pertained only to the writeoff of Govern-
ment-certified emergency facilities and grain storage
facilities prior to the enactment of the 1954 Code. Be-
ginning with the statistics for 1955-56, amortization
of research, experimental, exploration, development,
organizational, trademark, and trade-name expenditures
were also included.
Assets greater than zero referred to returns of only
those corporations which supplied balance sheet infor-
mation prior to 1959-60. Beginning with the statistics
for 1959-60, estimates of balance sheet amounts were
made for returns of corporations which had assets but
which did not include balance sheet information with
their return. Thus, since 1959-60, returns with assets
greater than zero comprised all returns of corporations
with assets at the end of their accounting period.
Assets zero or not reported referred to returns
without balance sheets and returns with zero assets
prior to the statistics for 1959-60. Beginning with
1959-60, estimates of balance sheet information were
made for returns with assets not reported and the term
Zero assets was used for returns of corporations
which had merged, liquidated, or otherwise disposed
of assets during the year.
Business receipts included premiums of life insurance
companies beginning with the statistics for 1958-59.
These amounts were not previously reported for tax
purposes.
Depletion shown for years prior to 1955-56 included
amounts of "discovery" depletion as well as amounts
of "cost" depletion and "percentage" depletion. In
computing discovery depletion, the allowable deduction
in the case of certain mining property was based on the
fair market value of the property after the discovery
of the minerals. Discovery depletion was discontinued
with the enactment of the Internal Revenue Code of
1954 so that the statistics shown for 1955-56 and later
years were based on only cost or percentage depletion.
Depreciation statistics for 1954-55 and later years
reflect the more general use of the accelerated methods
of computing the deduction as specifically authorized
by the 1954 Code.
Excess profits tax as shown for 1952-53 through 1954-55
was imposed by the Excess Profits Tax Act of 1950.
Certain provisions of this act were amended by the
Revenue Act of 1951. The tax was, in general, 30 per-
cent of adjusted excess profits net income. A general
limitation on the amount of tax was provided by each
revenue act. Under the 1951 Act, the limit applicable
to the excess profits tax was 18 percent of the excess
profits net income. There were also a number of
specific relief provisions and limitations of tax, appli-
cable 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 income was
similar to net income. Excess profits net income was
adjusted, before applying the 30 percent tax rate, by
deduction of a special credit based on earnings over a
specified base period or on a specified percentage of
invested capital. A minimum credit of $25,000 was
allowed all corporations, and a computed credit amount-
ing 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 adjust-
ments 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 pro-
rated 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 statistics shown in the historical
tables reflect different methods of computing the statu-
tory limitation on the amount allowable. (See the Changes
in Law section of this report.) The statistics for 1952-53
and 1953-54 reflect the imposition of both the "per
country" and an "overall limitation" while for 1954-55
through 1960-61 only the "per country" limitation was
applicable. For 1961-62, corporations could elect
whether the per country or the overall limitation was
to apply.
Carryback and carryforward of foreign taxes in excess
of the current-year limitation was provided for taxable
years beginning after December 31, 1957. Amounts
had to be first carried back two years (but not to tax-
able years beginning before January 1, 1958) and then
forward to the five succeeding taxable years. The
statistics reflect amounts attributable to current-year
273
274
CORPORATION RETURNS, HISTORICAL SUMMARY
foreign taxes and amounts carried forward from prior
years. The amounts carried back are not reported on
the current-year tax return and are therefore not
available in Statistics of Income.
Income tax statistics were affected, mainly, by the
change in treatment of life insurance companies reflected
in the statistics for 1959-60 and later years. This
change, attributable to the Life Insurance Company
Income Tax Act of 1959, is outlined in the Changes
in Law section of this report.
For corporations in general, there was also a change
of one percentage point in the rate applicable to Net
long-term capital gain reduced by net short-term capital
loss when the alternative tax was payable. For taxable
years beginning before April 1, 1954, the rate was
26 percent; for taxable years beginning after that date
the rate was 25 percent.
Long-term debt, prior to the 1954-55 statistics, in-
cluded bonds, notes, and mortgages payable with original
maturity of one year or more. Beginning with the
statistics for 1955-56, long-term debt included bonds,
notes, and mortgages payable with date of maturity one
year or more from the date of the balance sheet. The
definition of this item was revised during 1954-55 so
that the statistics for this period comprised amounts
reported under both the old and new definitions.
Net capital assets except land consisted of depreciable,
depletable, and intangible assets less accumulated de-
preciation, depletion, and amortization.
Net capital gains included amounts reported by life
insurance companies beginning with 1959-60 based on
provisions of the Life Insurance Company Income Tax
Act of 1959. A few changes in the definition of capital
assets occurred over the period covered by the histori-
cal statistics. Not includible as capital assets beginning
with 1953-54 were gains or losses on accounts and
notes receivable acquired in the ordinary course of
trade of business for services rendered or on the sale
of property includible in inventory or ordinarily held
for sale. Also beginning with 1953-54, gains or losses
on the cancellation of leases or certain distributor's
agreements were considered to be capital gains or losses.
Since 1958, when Small Business Investment Companies
were authorized, losses on stock issued by these com-
panies, or losses sustained by these companies on cer-
tain convertible debentures (or stock after conversion)
were considered to be ordinary losses rather than
capital losses.
Net income or deficit of life insurance companies,
prior to 1958-59, was based on the statutory reporting
requirements and was defined as gross taxable receipts
from investments only, reduced by investment deduc-
tions but not by those additional deductions which were
unique to life insurance companies. Beginning with
the statistics for 1958-59, the statutory reporting re-
quirements changed and net income or deficit was
defined as the gain or loss from operations as re-
ported on the Form 1120L with two modifications:
Statutory special deductions were added back to the
gain or loss from operations and, beginning with 1959-60,
capital gains were also included.
Net operating loss carryforward was affected by the
requirement that losses first had to be carried back to
offset tax for a specified number of prior years.
Losses sustained during 1958-1962 must have been car-
ried back three years; losses sustained during 1954-1957
for two years; and losses sustained during 1952-1953
for one year. For life insurance companies, 1958 was
the first year the deduction was applicable.
Net worth shown for the period 1954-55 included
amounts reported as Reserves for estimated expenses
which was a balance sheet item on the return form for
1954 only.
Other investments included mortgage and real estate
loans of corporations other than banks and trust com-
panies in the historical tables only. Loans to stock-
holders were also included beginning with the statistics
for 1960-61.
Specified current assets, except investments consisted
of Cash; Notes and accounts receivable (less reserves
for bad debts); Inventories; and, for banks and trust
companies. 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 beginning
with 1959-60, and the more inclusive Other current
assets account was substituted in Specified current
assets beginning with 1959-60. (Also included in the
Other current assets account were short-term market-
able securities, not previously considered as part of
Specified current assets.) Therefore, beginning with
1959-60, Specified current assets included the current
accounts identified on the tax return balance sheet
except certain investments. Previously, the total amount
of current assets could not be obtained from the tax
return.
Specified current liabilities for 1951-52 through 1953-
54 as shown in the historical tables consisted of Ac-
counts 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 liabilities
also included Deposits and withdrawable shares. For
1954-55 through 1958-59, the statistics included Accrued
expenses. This account was encompassed in Other cur-
rent liabilities beginning with 1959-60, and the more
inclusive Other current liabilities account was substi-
tuted in Specified current liabilities beginning with
1959-60. Therefore, beginning with 1959-60, Specified
current liabilities included all of the current accounts
on the balance sheet. Previously, the total amount of
current liabilities could not be obtained from the tax
returns.
Total assets, beginning 1959-60, included estimated
amounts attributable to corporations which owned assets
at the end of their accounting period but which did not
furnish balance sheet information with their return.
Total compiled receipts included premiums of life
insurance companies beginning with the statistics for
1958-59. These amounts were not previously reported
for tax purposes.
CORPORATION RETURNS
CORPORATION RETURNS, HISTORICAL SUMMARY
Table 28.— NUMBER OF RETURNS, 1952-53 THROUGH 1961-62
275
Total
Inactive
corporations^
Active corporations
Year
Total
Consolidated returns
Parent
corporations
Subsidiary
corporations
(1)
(2)
(3)
(4)
(5)
1961-62
■ 1,240,759
1,187,642
1,119,835
1,032,632
984,516
924,961
842,125
754,019
730,974
705,497
50,473
47,068
45,715
42,251
44,369
39,214
34,822
31,214
32,999
33,426
1,190,286
1,140,574
1,074,120
990,381
940,147
885,747
807,303
722,805
697,975
672,071
4,553
4,534
4.060
3,719
3,888
3,594
2,906
2,723
2,408
2,169
1960-61
16 547
1959-60
1958-59
13 656
1957-58
1956-57
13 131
1955-56
1954-55
10 416
1953-54
9 670
1952-53
9 019
^Historical tables do not include any data for inactive returns other than the number of returns in this table.
NOTE: For explanatory statements and comparability of data, see the texts for the 1961-62 tables and for these historical tables,
of the Data" for each of the periods 1952-53 through 1961-62 appears in the annual volume for those periods.
"Description of the Sample and Limitations
ACTIVE CORPORATION RETURNS
Table 29. —NUMBER OF RETURNS, TOTAL ASSETS,
SELECTED RECEIPTS AND DEDUCTIONS, NET INCOME,
STOCKHOLDERS, 19^2-53 THROUGH 1961-62
TAX, FOREIGN TAX CREDIT, AND DISTRIBUTIONS TO
Net long-term
capital gain
reduced by net
short-term
capital loss
(Thouamtd
dotlar*)
Type of return and year
Number of
active
corporation
returns
Total assets
(Thousand
do liar a)
Total
compiled
receipts
C Thousand
doUara)
Business
receipts
(Thoua.
doltai
Wholly
tax-exempt
interest
Dividends received from—
Domestic
corporations
(Thouaand
dollara)
Foreign
corporations
(Thouaand
dollar a)
CD
(2)
(3)
U)
(5)
(6)
(7)
(8)
Returns vith and without net income;
1961-62'
1960-61'
1959-60'
1958-59'
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
Returns with net income:
1961-62'
1960-61'
1959-60'
1958-59'
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
Form 1120-S returns :
1961-62
1960-61
1959-60
1958-59'
1,190,286
1,140,574
1,074,120
990,381
940,147
885,747
807,303
722,805
697,975
672,071
715,589
670, 239
670, 581
611,131
572,936
559,710
513,270
441,177.
441,767
442,577
106,048
90,221
71, 140
43,945
1,289,516,071
1,206,662,112
1,136,667,759
1,064,480,945
996,400,222
948,951,108
888,621,270
805,300,082
761,877,397
721,864,264
1,086,797,445
1,021,529,338
978,345,823
912,527,848
860,949,019
841,146,966
797,097,038
713,530,577
692, 854, 707
662,806,334
10,747,269
9,334,835
7,633,413
4,637,397
873,177,644
849,131,939
816,799,884
735,338,092
720,413,567
679,868,168
642,248,036
554,822,450
558,242,262
531,307,298
750,598,835
724,451,248
719,416,050
632,342,814
625,621,466
614,857,002
584,975,387
484,727,486
506,450,031
486,441,344
26,175,449
23,417,799
19,199,731
11,579,638
823,943,265
802,790,920
772,914,545
596,593,934
684,883,382
646,672,235
612, 682, 730
528,905,708
534,567,513
509,318,667
709,250,561
685,691,937
682,186,185
599,575,755
595,601,667
586,109,306
558,996,176
462,063,942
485,362,717
466,639,140
25,593,550
22,946,017
18,858,054
U, 388, 206
1,140,236
994,086
857,329
701,223
596,906
527, 736
471,045
392,403
316,734
279,196
1,077,649
945,058
808,260
653,383
531,728
489,319
462,961
384,322
311,473
273,759
n.a.
690
3,567
1,223
3,276,302
3,083,806
2,948,191
2,829,313
2,680,995
2,688,181
2,571,769
2,332,226
2,383,770
2,350,246
3,156,520
2,953,659
2,845,853
2,723,163
2,522,148
2,600,059
2,533,766
2,253,062
2,364,608
2,325,027
1,514,362
1,069,708
1,040,403
925,236
771, 942
758, 292
772. 177
613,140
576, 236
547, 695
1,500,067
1,044,608
1,032,671
914,821
763,986
752,126
769,527
606,952
573,428
546. 178
3,789
3,373
3,355
2,166
4,457,645
3,057,994
2,971,045
3,027,435
2,099,869
2,331,975
2,204,875
1,929,629
1,235,135
1,353,588
4,078,776
2,783,162
2,789,454
2,786,143
1,913,517
2,188,131
2,087,257
1,812,320
1,150,017
1,285,629
149,579
81,778
82,531
46,163
Type of return and year
Deprecia-
tion
(Thousand
dollara)
Ajnorti-
zation
(Thoumand
dollara)
Depletion
(Thouamd
doltara)
(Thousand
dollars)
(Thousand
dollars)
Income
tax
(Thousand
dollars)
Excess
profits
tax
(Thousand
dollars)
Foreign
tax credit
(Thousand
dollars)
Distribu-
tions to
stockholders
other than
in own stock
(Thousand
dollars)
Returns with and without net income :
1961-62'
1960-61'
1959-60'
1958-59'
1957-58
1956-57
1955-56.
1953-54 . .
1952-53.,
Returns with net income;
1961-62'
1960-61'
1959-60'
1958-59'
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
Form 1120-S returns;
1961-62
1960-61
1959-60
1958-59'
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
23,687,786
22,159,675
20,493,625
18,677,093
16,968,312
14,952,881
13,413,737
971,823
1,216,881
1,555,991
1,999,240
2,463,876
2,625,949
2,590,333
13,691,465
10,510,510 1,515,294
9,504,404 831,310
19,769,298
18,565,763
17,592,188
15,582,519
14,409,134
13,170,657
721,469
955, 774
1,271,291
1,617,923
2,140,346
2,493,421
11,854,586 2,401,022
11,686,519
442,765
382,341
295,201
172,780
1,465,313
818,037
5,100
3,986
2,133
3,585,559
3,522,575
3,239,439
3,148,433
3,346,809
3,084,301
2,805,495
2,358,630
2,301,799
2,125,452
3,118,091
3,111,815
2,945,307
2,783,391
2,963,227
2,864,822
2,629,134
2,198,145
2,152,466
1,992,845
20, 333
7,027
2,106
45,393,900
43,505,174
46,797,267
38,522,869
44,476,464
46,884,912
47,478,271
36,328,435
39,434,687
38,455,179
52,401,331
50,382,345
51,651,374
43,489,773
48,664,002
50,184,217
50,328,887
39,572,330
41,819,445
40,431,697
564,447
382,479
395,299
88,890
22,188,057
21,866,299
22,524,687
18,814,304
20,581,934
21,3&4,290
21,740,890
16,860,952
19,869,049
19,147,694
22,188,057
21,866,299
22,524,687
18,814,304
20,581,934
21,364,290
21,740,890
16,860,952
19,869,049
19, 147, 694
22,138,057
21,866,299
22,524,687
18,814,304
20,581,934
21,364,290
21,740,890
16,323,241
13,255,625
17,596,959
22,188,057
21,866,299
22,524,687
18,814,304
20,531,934
21, 364, 290
21,740,890
16,823,241
18,255,625
17,596,969
1,613,424
1,550,725
37,711
1,613,424
1,550,725
1,439,950
1,223,501
1,179,313
1,070,294
1,052,633
997,813
959,418
725,549
641,634
(=)
1,489,950
1,223,501
1,179,313
1,070,294
1,052,633
997,813
959,418
725,549
541,634
(^)
Not applicable
13,037,780
17,193,201
16,241,531
14,951.724
14,913,733
14,498,400
13,592,432
11,913,430
11,500,757
11,262,757
17,353,730
16,606,985
15,796,685
14,498,023
14,402,796
14,193,395
13,400,660
11,590,810
11,422,624
11,133,098
451,919
330,397
155,370
67, 108
n.a. - Not available. 'Includes Form 1120-S returns of small business corporations taxed through shareholders which are shown separately below. ^Not tabulated.
^Returns with accounting periods beginning after December 31, 1957, and ending after September 2, 1958, filed under provisions added to the Internal Revenue Code September 2,
1953.
NOTE: For explanatory statements and comparability of data, see the texts for the 1961-62 tables and for these historical tables,
the Data" for each of the periods 1952-53 through 1951-52 appears in the annual volume for those periods .
"Description of the sample and limitations of
276
CORPORATION RETURNS, HISTORICAL SUMMARY
ACTIVE COPPORAnON RETURNS
Table 30.— NUMBER OF RETURNS, ASSETS, LIABILITIES, AND NET WORTH, BY INDUSTRIAL DIVISION, 1952-53 THROUGH 1961-62
Industrial division and year
Number of
active
corpora-
tion
returns
Number of
returns
Total assets
(Thouamtd
dottmrm)
Returns with assets greater than zero
Specified current assets
Inventories,
end of year
- dotUra)
thIUraJ
Investments
Government
obligations
(Thousand
doltara)
Other
investments
(Thoiiaand
dotUra)
Net
capital
assets,
except land
(Thovaand
dollara)
Specified
current
liabilities
(Thouaand
dollara)
Long-term
debt
(Thtmaand
dollara)
Net worth
(Thousand
dollara)
ALL INDUSTRIAL DIVISIONS
1961-62
1960-61
1959 -M
1958-59
1957-58
1956-57
1955-56
1954-55
1953-5i
1952-53
AGRICULTURE, FORESTRlf, AND FISHERIES
1961-62
1960-61
1959-M
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
MINING
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
CONSTRUCTION
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
MANUFACTURING
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
TRANSPORTATION, COWUNICATION ,
ELECTRIC, GAS, AND SANITARY SERVICES
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
WHOLESALE AND RETAIl. TRADE
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
(1)
f2)
_(3I_
(4)
_i5)_
j:6i.
(7)
(S)
-i9i_
(lO)
(111
1,190,286
1,140,574
1,074,120
990,331
940,147
885,747
807,303
722,805
697,975
672,071
18,981
17,139
15,603
13,945
11,833
10,973
10,303
8,779
9,405
8,869
13,731
13,017
12,920
12,117
12,675
11,743
10,718
9,585
9,147
9,055
83,791
72,332
66,260
59,847
53,576
48,292
41,569
36,130
34,866
31,317
173,558
165,862
156,297
150,696
138,566
132,835
129,328
120,396
121,086
119,399
49,048
43,852
43,195
37,920
37,763
36,131
33,017
29,122
29,937
28,460
364,947
355,623
334,717
311 ,477
305 , 117
286,252
264,968
238,523
228,360
221,314
1,147,481
1,095,439
1,017,767
927,635
879,106
327,916
746,962
667,856
640,073
615,698
13,522
16,642
14,502
12,618
10,676
9,892
9,023
7,790
3,259
7,733
13,160
12,265
11,956
10,971
11,532
10,861
9,683
3,704
3,164
7,998
81,351
69,650
63,212
56,181
50,425
45,223
38,653
33,700
32,158
29,433
169,072
161,691
151,689
145,531
133,558
128,457
124,199
115,820
115,254
113,711
47,659
42,321
40,065
35,161
34,492
32,895
29,704
26,067
26,314
25,139
353,251
345,746
323,163
294,629
289,377
270,951
248,071
222,801
212,931
205,848
1,289,516,071
1,206,662,112
1,136,667,759
1,064,480,945
996,400,222
948,951,108
388,621,270
805,300,032
761,877,397
721,864,2&C
4,691,334
4,062,591
3,586,542
3,522,637
2,834,543
2,677,768
2,599,576
2,620,450
2,392,293
2,355,072
17,943,960
16,949,154
16,039,390
15,061,650
14,572,365
14,015,234
13,264,763
11,891,355
11,966,537
12,034,027
17,745,002
15,367,159
14,221,541
13,204,441
11,934,554
10,335,795
9,318,359
3,254,171
7,413,956
7,307,149
275,963,520
262,303,383
252, IX, 247
235,335,922
224,909,817
216,363,356
201,360,303
181,390,701
176,805,456
170,282,137
155,534,789
144,774,460
137,319,136
128,677,809
121,315,999
113,837,771
106,377,909
98,637,129
95,220,365
90,041,235
94,590,990
92, as, 645
87,556,508
79,345,654
76,829,566
73,463,087
69,112,739
59,131,799
56,370,085
55,791,741
94,313,310
91,334,436
88,303,970
80,047,151
80,560,383
78,743,533
70,920,248
62,913,531
65,518,980
64,520,152
567,796
471,930
434,399
395,203
318,302
304,200
233,943
277,629
299,392
331,783
999,595
921,278
882,593
327,904
922,553
757,140
631,305
640,408
761,243
802,778
2,534,996
1,643,020
1,561,519
1,302,902
1,039,921
928,913
692,393
886,226
664,215
793,379
57,522,979
55,763,129
54,798,833
49,642,618
50,358,205
49,783,233
44,422,431
39,372,109
42,992,240
41,800,500
3,126,259
3,092,853
3,006,901
2,709,533
3,003,822
3,049,868
2,623,017
2,467,953
2,381,375
2,352,247
28,782,904
28,434,238
20,704,234
24,230,040
24,020,990
23,124,131
21,573,189
13,138,316
17,328,268
17,302,037
409,644,064
381,779,331
358,226,635
335,381,006
315,451,060
303,847,807
232,108,545
242,552,333
228,453,147
220,493,519
955,876
849,021
685,313
752,339
569,463
602,161
529,547
667, 569
446,695
447,691
3,361,190
3,613,771
3,235,695
3,302,788
3,029,922
3,085,043
2,994,437
2,662,264
2,343,599
2,393,414
8,959,988
7,428,695
7,386,227
7,899,752
7,389,403
6,419,389
5,644,559
4,806,273
4,447,703
4,290,139
69,543,445
62,529,051
60,321,542
57,896,320
53,248,769
53,569,516
49,893,104
44,593,989
41,214,744
41,655,487
12,860,583
11,720,756
10,985,749
9,228,927
8,951,118
8,834,178
7,345,020
7,462,178
7,013,138
7,205,520
37,554,965
36,286,435
34,822,409
31,838,995
29,439,354
28,618,568
27,569,255
23,230,737
21,378,307
21,387,991
144,759,556
135,180,295
134,293,124
132,946,823
121,621,060
122,071,410
131,897,643
131,403,592
123,599,072
120,302,617
71,213
45,139
61,159
83,357
83,261
106,528
96,862
121,438
99,505
95,883
364,498
922,996
979,951
905,162
942,210
1,033,084
1,017,164
824,330
1,047,215
899,332
308,257
298,218
346,744
275,944
218,329
176,011
148,902
163,395
168,979
169,024
12,548,280
12,378,600
15,390,453
11,763,923
11,154,839
11,111,609
15,133,121
11,936,447
12,975,131
11,830,327
3,592,466
3,097,573
3,493,001
3,127,909
2,923,596
3,268,468
3,749,822
2,314,534
3,150,563
2,329,535
1,016,710
1,243,751
1,523,118
1,174,048
1,344,398
1,393,383
1,380,693
1,380,737
1,510,525
1,369,670
299,462,170
276,893,954
254,576,140
232,642,243
212,299,385
198,829,079
179,557,970
160,552,644
147,188,108
132,511,693
496,069
478,168
432,407
423,290
294,122
260,293
240,899
254,986
204,469
222,004
2,389,059
2,254,539
1,998,905
1,940,669
1,821,093
1,674,117
1,465,931
1,396,228
1,673,820
1,449,383
1,507,898
1,133,679
1,076,943
1,038,022
838,399
706,374
892,950
625,271
510,965
503,700
33,504,578
31,386,528
27,169,034
24,650,153
22,419,274
21,162,085
13,911,337
16,793,232
14,292,147
14,040,762
8,759,884
7,213,643
6,944,010
6,603,540
6,276,865
5,887,021
5,686,352
5,752,473
7,278,219
7,707,254
8,630,173
8,164,315
7,598,651
6,460,857
6,237,181
5,462,663
5,152,553
4,270,084
3,934,007
3,799,050
283,871,991
274,174,653
253,512,102
244,035,704
230,539,371
212,856,187
194,660,406
180,460,017
170,056,731
159,575,832
1,552,913
1,307,461
1,192,891
1,140,761
1,003,275
397,917
924,051
869,405
879,638
821,766
9,130,203
8,735,716
8,425,850
7,633,953
7,472,834
7,076,113
6,783,961
5,944,927
5,720,585
6,077,403
2,310,014
2,609,339
2,404,592
2,094,125
1,932,555
1,674,331
1,517,339
1,309,040
1,230,777
1,232,014
92,306,268
90,520,446
86,601,956
34,514,921
80,890,821
74,570,753
67,355,197
62,924,056
59,365,425
55,539,314
123,580,137
116,195,979
109,309,045
102,941,361
96,339,944
89,294,276
82,819,077
76,994,554
72,169,917
66,856,440
14,287,753
13,935,430
13,235,842
12,290,683
12,237,896
11,679,547
10,529,093
9,322,762
8,963,754
3,834,348
513,599,664
477,019,118
447,160,978
416,625,251
386,164,322
108,017,012
93,711,339
80,764,800
56,947,903
56,823,306
1,130,063
931,100
789,865
790,743
648,251
602,161
546,094
578,009
354,322
384 ,490
2,972,306
2,715,041
2,593,487
2,671,521
2,562,531
2,570,622
2,269,072
1,828,883
1,276,605
1,321,196
3,000,436
6,565,845
5,920,764
4,504,184
4,074,056
3,727,495
3,237,362
2,632,736
1,976,191
1,904,330
55,517,405
51,098,571
49,842,725
41,479,759
40,377,605
41,463,049
38,245,096
32,619,172
22,257,896
22,782,915
15,667,746
14,716,362
13,451,402
10,923,115
10,750,069
10,571,417
9,604,380
8,146,563
4,212,792
4,111,405
33,233,097
32,141,961
29,904,433
25,777,750
25,083,064
24,266,800
22,475,994
17,846,592
13,901,504
14,043,310
165,520,929
153,566,439
142,912,726
132,081,697
122,515,496
108,927,333
98,398,667
90,797,304
86,606,554
80,628,008
899,116
746,233
675,861
609,617
523,750
384,642
378,693
333,791
356,309
331,369
2,977,333
2,853,953
3,009,032
2,352,747
2,121,880
2,069,495
2,067,159
1,713,453
1,667,397
1,832,506
1,961,593
1,549,474
1,343,824
1,308,220
1,033,633
731,324
784,415
630,589
628,271
713,243
35,133,299
33,177,078
32,131,553
31,273,662
29,032,467
26,121,285
22,426,208
21,547,364
20,392,180
19,372,109
60,955,175
55,791,382
52,321,090
49,166,483
45,904,791
41,317,384
38,727,284
36,555,557
35,053,104
33,061,641
10,389,767
9,894,176
9,623,971
8,349,547
7,334,863
6,478,357
3,794,555
4,972,978
4,968,368
4,571,902
434,193,770
408,965,846
389,003,525
369,157,159
344,350,707
327,667,162
305,447,905
279,768,842
265,181,568
254,006,482
2,374,533
2,147,968
1,960,345
1,973,496
1,604,211
1,583,490
1,577,929
1,565,942
1,543,670
1,509,824
11,135,468
10,676,688
10,068,245
9,738,249
9,536,074
9,001,635
8,486,339
7,969,542
8,059,701
7,931,577
5,958,391
5,323,512
5,038,565
4,922,956
4,529,078
3,951,778
3,700,720
3,404,581
3,073,166
2,931,810
176,515,342
169,069,614
161,389,783
154,849,940
146,275,916
138,983,717
130,992,963
119,903,727
113,813,688
109,496,259
74,718,587
70,164,834
67,835,010
64,737,754
60,972,278
57,375,690
54,340,400
50,451,811
48,819,536
45,982,764
46,757,125
46,457,955
44,761,081
42,011,164
41,101,298
39,512,993
37,866,598
33,921,650
32,804,268
32,525,371
NOTE: For explanatory statements and comparability of data, see the texts for the 1961-62 tables and for these historical tables. "Description of the Sample and Limitations
of the Data" for each of the periods 1952-53 through 1961-62 appears in the annual volume for those periods.
CORPORATION RETURNS, HISTORICAL SUMMARY
ACTIVE COHPORATION RETURNS
Table 30. —NUMBER OF RETURNS, ASSETS, LIABILITIES, AND NET WORTH, BY INDUSTRIAL DIVISION, 1952-53 THROUGH 1961-62— Continued ■
277
Industrial division and year
Number of
active
corpora-
tion
returns
Number of
returns
Total assets
(Tbouaand
dottara}
Returns Vfith
issets greater than zero
Specified current assets
Inventories,
end of year
(Thouaand
doltara)
(Thouaand
dollara)
Investments
Government
obligations
(Thmiaand
doltara}
Other
investments
(Thouaand
dollara)
Net
capital
assets,
except land
(Thouaand
dollara)
Specified
current
liabilities
(Thooaand
dollars)
Long-terra
debt
(Thooaand
dollara)
(Thouaand
dollara)
FINANCE, INSURANCE, AND REAL ESTATE
1961-62
1960-61
1959-60
1953-59
1957-58
1956-57
1955-56
195i-55
1953-5i
1952-53
SERVICES
1961-62
1960-61
1959-60
1958-59
1957-53
1956-57
1955-56
1954-55
1953-54
1952-53
NATURE OF BUSINESS NOT ALLOCABLE
1961-62
1960-61
1959-60
1958-59 ,
1957-53
1956-57
1955-56
1954-55 ,
1953-54
1952-53
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(3)
(9)
(10)
(11)
340,210
334,388
318,592
293,928
276,935
265,005
234,019
205,339
195,207
185, 85i
137,955
121,024
110,005
97,200
90,597
81,598
72,892
64,845
63,517
61,647
8,065
17,337
16,531
13,251
13,085
12,368
9,989
9,586
6,450
5,655
326,358
317,630
297,922
272,305
255,976
244,755
213, 680
187,172
175,653
166,749
131,260
116,271
102,663
89,494
82,429
74,372
66,011
58,117
56,473
54,690
6,348
13,223
12,590
10,745
10, &U
10,510
7,938
7,635
4,867
4,392
699,387,334
650,590,826
606,824,309
572,513,249
528,503,572
504,570,835
474,858,023
432,476,851
401,975,574
374,890,824
22,829,046
19,853,108
13,354,967
15,869,557
14,857,660
13,089,741
11,263,709
10,017,262
9,470,813
8,915,709
329,596
537,786
630, 619
450,026
587,146
542,521
465,334
330,364
262,313
246,370
176,352
141,292
96,166
80,831
93,655
53,642
46,584
47,865
31,474
26,926
1,094,621
356,170
806,603
836,933
772,134
718,280
629,543
574, 3ia
551,487
601,713
12,308
10,526
12,672
21,082
30,806
14,176
12,333
8,709
9,281
8,789
269,207,339
253,434,637
235,300,291
219,560,150
208,452,155
198,648,740
184,255,063
156,243,008
149,093,354
140,717,967
6,558,361
5,654,583
5,266,333
4,737,159
4,191,753
3,319,213
3,232,863
2,725,277
2,419,477
2,303,662
136,317
207,332
223,071
164,576
179,113
250,999
144,692
161,038
96,125
96,648
125,956,977
116,299,252
112,047,088
115,336,516
104,620,675
104,674,397
110,053,750
113,924,498
104,413,861
102,819,824
400,033
334,441
426,300
262,431
324,540
295,137
263,466
223,764
228,490
235,237
1,122
10,270
25,310
12,483
4,212
12,783
3,863
19,449
4,803
2,785
241,181,245
223,610,941
206,896,942
189,539,082
172,395,067
161,957,877
145,626,065
130,034,536
118,004,273
103,656,226
2,914,743
2,443,573
2,293,335
1,366,515
1,334,731
1,535,618
1,402,743
1,363,833
1,240,171
1,063,319
78,516
148,568
165,863
115,115
132,103
133,031
179,085
61,901
50,037
64,490
35,207,446
32,357,333
29,695,921
26,772,450
24,412,293
22,267,148
20,155,307
19,011,337
17,755,427
16,522,696
9,413,517
3,398,393
7,548,639
6,563,545
6,153,743
5,323,376
4,514,155
4,013,415
3,891,398
3,646,716
33,735
64,551
97,366
33,905
96,005
67,726
62,221
70,521
79,860
45,185
390,653,360
363,146,849
339,430,379
326,045,660
298,620,364
21,242,851
19,354,013
14,735,345
11,363,715
10,818,316
6,294,640
5,498,368
4,997,248
4,286,716
3,922,478
3,405,734
2,752,208
2,266,207
1,543,072
1,409,314
80,111
154,521
230,670
145,798
125,854
161,383
227,115
111,243
61,306
47,480
46,794,899
44,016,643
38,911,635
34,984,917
32,763,459
28,824,303
25,696,792
22,724,157
21,377,648
18,778,776
6,353,433
5,444,322
4,790,353
3,962,759
3,734,154
2,903,596
2,412,699
2,240,858
2,132,674
1,925,404
56, 314
93,228
105,406
73,745
66,499
97,447
110,862
78,557
30,603
40,558
107,984,255
97,202,381
39,692,694
83,938,914.
73,665,298
70,520,380
62,949,740
57,462,669
52,064,473
48,775,574
8,534,833
7,672,580
7,504,477
6,753,507
6,297,177
5,977,200
5,451,380
4,929,611
4,358,075
4,664,241
165,231
250,314
253,325
181,179
369,377
255,279
31,336
159,309
144,991
139,062
NOTE: For explanatory statements and comparability of data, see the texts for the 1961-62 tables and for these historical tables,
of the Data" for each of the periods 1952-53 through 1961-62 appears in the annual volume for those periods.
"Description of the Sample and Limitations
I
278
CORPORATION RETURNS, HISTORICAL SUMMARY
ACTIVE CORPORArlON RETURNS WITH ASSETS GREATER THAN ZERO
Table 31.— NUMBER OF RETURNS, ASSETS, LIABILITIES, AND NET WORTH, BY SIZE OF TOTAL ASSETS, 1952-53 THROUGH 1961-62
Size of total assets and year
Number of
active
corporation
returns
with assets
greater
than zero
:otal assets
(Thousand
dollar*!
Specified current assets
Inventories ,
end of year
(Thouaand
dotlara)
(Thousand
dollars)
Investments
Government
obligations
(Thauaand
dollars)
Other
investments
(Thousand
dotlara)
Net capital
assets ,
except land
(Thousand
dollars)
Specified
current
liabilities
(Thousand
dollars)
Long -term
debt
(Thousand
dollars)
(Thouaand
dollara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1961-62.
1960-61.
1959-60.
1958-59.
1957-58.
1956-57.
1955-56.
1954-55.
1953-5i.
1952-53.
TOTAL ASSETS $1 UNDER $50,000
1961-62.
1960-61.
1959-60.
1958-59.
1957-58.
1956-57.
1955-56.
1954-55.
1953-54.
1952-53.
TOTAL ASSETS $50,000 UNDER $100,000
1961-62.,
1960-61.,
1959-60. ,
1958-59.
1957-58.
1956-57.
1955-56.
1954-55.
1953-54.
1952-53.
TOTAL 'ASSETS $100,000 UNDER $250,000
1961-62.
1960-61.
1959-60.
1958-59.
1957-58.
1956-57.
1955-56.
1954-55.
1953-54.
1952-53.
TOTAL ASSETS $250,000 UNDER $500,000
1961-62. ,
1960-61. ,
1959-60. .
1958-59. ,
1957-58. ,
1956-57. ,
1955-56.
1954-55.
1953-54.
1952-53.
TOTAL ASSETS $500,000 UNDER $1,000,000
1961-62.
1960-61.
1959-60.
1958-59.
1957-58.
1956-57.
1955-56.
1954-55.
1953-54.
1952-53.
1961-62.
1960-61.,
1959-60. ,
1958-59.
1957-58. ,
1956-57.
1955-56.
1954-55.
1953-54.
1952-53.
TOTAL ASSETS $1,000,000 UNI£R $5,000,000
1,147,481
1,095,439
1,017,767
927,635
879,106
827,916
746,962
667,856
640,073
615,698
463,933
449,163
412,100
370,757
357,046
332,685
299,564
273,045
261,920
253,029
206,039
190,316
177,542
166,581
158,511
150,165
131,510
117,001
115,719
109,780
239,057
229,142
212,573
195,025
179,341
171,122
150,350
134,299
127,949
122,123
111,593
105,174
99,583
88,311
82,274
76,929
70,483
60,356
55,447
52,976
53,065
54,991
52,048
46,346
43,634
41,336
39,301
33,617
31,845
31,290
49,262
47,983
46,104
43,321
41,730
39,861
40,853
35,770
33,805
33, 570
239,516,071
1,206,662,112
1,136,667,759
1,064,480,945
996,400,222
948,951,108
888,621,270
305,300,082
761,877,397
721,864,264
9,606,722
9,115,920
8,469,427
7,748,613
7,515,962
6,920, 598
6,280,355
5,750,362
5,624,465
5,429,047
14,756,377
13,694,285
12,774,365
12,050,168
11,344,093
10,733,548
9,480,603
8,430,038
3,339,262
7,938,692
38,022,849
36,392,298
33,841,719
31,039,825
28,200,298
27,157,212
23,922,504
21,379,449
20,306,331
19,362,412
38,925,387
36,621,699
34,739,259
30,327,321
28,213,180
26,752,743
24,560,243
21,045,815
19,337,397
18,570,882
40,246,513
38,202,870
36,138,214
32,052,518
29,739,999
28,774,775
27,331,704
23,491,383
22,238,387
21,346,554
103,911,467
100,944,574
97,223,279
91,201,868
87,461,009
85,883,926
87,949,863
76,939,617
72,960,096
72,538,703
94,818,310
91,334,436
88,303,970
80,047,151
80,560,388
78,743,583
70,920,248
62,913,531
65,513,980
64,520,152
1,433,725
1,388,484
1,290,096
1,183,804
1,150,100
1,087,498
983,021
962,095
973,313
970,806
2,475,019
2,293,707
2,155,122
2,013,162
1,930,195
1,860,271
1,633,887
1,493,961
1,539,586
1,518,314
6,330,370
6,168,226
5,623,351
5,161,289
4,860,935
4,732,530
4,259,053
3,772,311
3,756,616
3,697,770
6,336,032
6,001,191
5,730,236
5,052,084
4,841,235
4,521,572
4,391,298
3,685,583
3,541,349
3,488,432
6,311,405
6,209,067
5,948,603
5,263,525
4,854,442
4,735,100
4,642,849
3,787,977
3,800,267
3,846,557
13,142,918
12,627,384
12,320,036
11,274,287
10,646,765
10,961,369
10,798,705
9,185,691
9,254,735
9,492,927
409,644,064
381,779,381
358,226,635
335,331,006
315,451,060
303,847,807
282,103,545
242,552,333
228,453,147
220,493,519
3,531,630
3,328,800
3,117,255
2,914,544
2,701,242
2,545,068
2,293,739
2,072,341
1,934,813
1,841,822
5,182,844
4,745,259
4,495,953
4,250,528
3,927,944
3,760,126
3,315,155
2,393,326
2,760,357
2,630,736
13,259,662
12,597,533
11,807,029
11,168,010
9,738,552
9,460,854
3,441,611
7,410,665
6,609,556
6,444,822
13,986,727
12,838,828
12,516,580
11,096,043
9,958,601
9,479,010
8,831,365
7,453,429
6,492,440
6,227,055
14,535,963
13,532,702
12,881,228
11,728,911
10,540,567
10,215,809
9,795,128
8,321,926
7,462,260
7,536,417
39,255,655
37,564,541
36,131,699
34,174,556
32,911,254
31,356,974
33,003,101
23,239,827
26,372,673
26,417,466
144,759,556
135,180,295
134,293,124
132,946,323
121,621,060
122,071,410
131,397,643
131,408,592
123,599,072
120,302,517
46,944
52,502
59,147
33,767
51,408
32,556
28,078
27,193
30,657
25,812
85,020
87,066
93,983
64,473
74,312
73,698
62,816
59,179
66,602
74,247
329,648
334,712
385,025
246,114
263,071
273,932
235,329
225,539
244,148
252,726
437,473
479,656
544,012
406,767
424,090
392,035
403,308
371,992
339,411
424,553
920,916
932,180
1,085,823
765,161
876,267
998,589
1,005,369
879,800
973,744
1,003,049
9,235,296
9,223,118
9,380,104
9,117,134
9,484,563
10,101,802
11,317,005
9,856,937
10,025,552
10,119,649
299,462,170
276,893,954
254,575,140
232,642,243
212,299,385
198,829,079
179,557,970
160,552,644
147,188,108
132,511,693
577,626
555,493
513,826
472,838
439,740
393,698
339,312
294,491
297,733
306,885
1,005,790
939,915
894,007
901,038
323,200
740,434
581,550
525,977
526,198
525,028
2,955,930
2,912,262
2,820,015
2,607,776
2,286,963
2,216,111
1,980,760
1,619,999
1,544,034
1,460,323
3,636,348
3,413,296
3,251,999
2,905,326
2,561,690
2,743,934
2,299,573
1,863,462
1,726,354
1,547,209
4,057,250
4,093,383
3,842,543
3,496,466
3,159,959
3,224,991
2,992,685
2,477,500
2,450,735
2,226,569
13,987,980
14,173,280
13,615,425
13,167,077
12,214,548
12,517,081
12,151,135
10,954,883
9,733,031
9,130,549
288,871,991
274,174,653
258,512,102
244,035,704
230,539,371
212,856,137
194,650,406
180,460,017
170,055,781
159,575,882
2,815,491
2,698,812
2,512,399
2,310,612
2,238,996
2,039,376
1,968,030
1,731,219
1,768,704
1,736,356
4,197,357
3,983,205
3,699,406
3,533,964
3,341,371
3,188,650
2,824,031
2,576,645
2,559,627
2,438,331
10,887,323
10,333,093
9,603,259
8,842,164
8,177,327
7,775,435
5,792,554
6,250,921
6,099,345
5,722,785
10,455,915
10,082,804
9,325,393
8,490,213
7,340,048
7,289,733
5,562,205
5,744,009
5,395,980
5,214,634
10,438,909
9,300,575
9,342,673
8,277,633
7,915,362
7,389,261
6,858,970
6,196,025
5,684,475
5,606,075
21,514,754
20,919,714
19,567,934
18,616,565
17,634,190
15,332,848
16,686,527
14,843,300
13,995,051
14,032,356
513,599,654
477,019,118
447,160,978
416,625,251
386,164,322
108,017,012
98,711,339
80,764,300
56,947,903
56,823,306
3,864,183
3,742,310
3,452,182
3,094,429
2,943,899
2,682,203
2,393,961
2,062,512
1,651,332
1,560,056
4,855,492
4,515,379
4,337,746
3,945,362
3,625,008
3,481,220
2,994,953
2,442,814
1,957,655
1,346,345
12,038,542
11,650,635
10,853,347
9,620,901
8,538,155
8,305,547
7,233,616
5,974,480
4,331,740
4,175,379
12,610,955
11,764,208
11,036,499
9,420,971
8,543,801
8,073,250
7,304,705
5,807,612
4,059,198
3,926,701
13,159,070
12,636,557
11,302,313
9,972,330
9,071,090
7,906,814
7,375,309
5,783,317
4,141,790
4,077,422
43,536,617
42,560,157
41,703,073
37,471,703
35,999,664
16,447,303
15,997,120
12,708,063
8,984,019
9,276,232
165,520,929
153,566,489
142,912,726
132,031,697
122,515,496
108,927,833
93,398,657
90,797,304
36,605,554
80,623,008
1,649,099
1,605,564
1,525,X9
1,395,109
1,292,500
1,071,525
976,439
932,550
971,437
936,377
2,683,282
2,456,439
2,332,022
2,117,464
1,976,338
1,700,512
1,474,409
1,333,580
1,425,725
1,347,085
7,142,150
6,755,753
7,093,599
5,561,459
5,151,907
4,476,383
3,830,019
3,488,077
3,743,719
3,534,358
7,617,873
7,296,961
6,604,779
5,759,704
5,080,092
4,504,504
3,970,190
3,415,762
3,475,554
3,292,495
7,350,756
7,244,556
7,012,166
6,024,763
5,332,739
4,672,290
4,251,134
3,617,401
3,341,984
3,417,652
15,596,170
14,326,510
13,635,297
12,632,612
11,352,577
9,983,689
9,855,874
9,193,956
3,466,955
3,164,235
434,193,770
408,965,846
389,003,525
369,157,159
344,350,707
327,657,162
305,447,905
279,768,842
265,131,568
254,006,482
3,070,581
2,927,734
2,873,193
2,730,118
2,630,311
2,504,362
2,338,530
2,304,151
2,331,729
2,322,679
6,135,362
5,847,482
5,433,248
5,412,054
5,124,379
4,912,575
4,455,468
4,122,514
4,216,897
4,096,186
16,608,928
15,967,360
14,238,879
14,351,991
13,013,999
12,833,942
11,439,095
10,756,097
10,437,491
10,009,637
16,547,709
15,599,263
15,434,731
14,135,262
13,049,219
12,405,975
11,643,507
10,457,239
9,913,490
9,435,563
16,887,855
16,232,279
15,514,423
14,335,629
13,557,452
13,106,411
12,738,590
11,610,858
10,737,701
11,036,616
39,355,204
38,504,985
37,154,748
36,053,239
34,207,033
33,345,544
34,250,895
30,319,599
29,353,735
29,444,373
NOTE; For explanatory statements and coiiiparablllty of data, see the texts for the 1961-62 tables and for these historical tables,
of the Data" for each of the periods 1952-53 through 1961-62 appears in the annual volume for those periods.
"Description of the Sample and Limitations
CORPORATION RETURNS, HISTORICAL SUMMARY
ACTIVE CORPORATION RETURNS WITH ASSETS GREATER THAN ZERO
Table 31. -NUMBER OF RETURNS, ASSETS, LIABILITIES, AND NET WORTH, BY SIZE OF TOTAL ASSETS, 1952-53 THROUGH 1961 -62 -Continued
279
Size of total assets and year
Number of
active
corporation
returns
vith assets
greater
than zero
Total assets
(Thoumand
dollars)
Specified current assets
Inventories
end of year
(Thouaand
dollara)
(Thouaand
dollara)
Government
obligations
(Ttiouaand
dollara)
Other
investments
(TTtauaand
dollara)
Net capital
assets,
except land
(Thouaand
dollara)
Specified
current
liabilities
(Thouaand
dollara)
Long-term
debt
(Thouaartd
dollara)
(Thouaand
dollara)
TOTAI ASSETS $5,CX)O,CX)0 UNDER $10,000,000
1961-62
1960-61
1959-60
1958-59
1957-58
1955-57
1955-56
1954-55
1953-54
1952-53
TOTAL ASSETS $10,000,000 UNDER $50,000,000
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57 ; ,
1955-56
1954-55
1953-54
1952-53 ' ' " ■
TOTAL ASSETS $50,000,000 UNDER $100,000,000
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
TOTAL ASSETS $100,000,000 OR HOBE
1961-62
1960-61
1959-60
1958-59
1957-58
1956-57
1955-56
1954-55
1953-54
1952-53
(1)
(2)
J2L
(4)
(5)
(6)
J21.
_i8I_
_C2I_
(10)
8,564
8,280
8,022
7,870
7,667
7,295
6,794
6,324
6,181
6,139
8,336
7,912
7,476
7,220
6,769
6,547
6,246
5,718
5,550
5,220
1,204
1,145
1,043
1,001
955
896
834
794
742
708
1,428
1,333
1,276
1,203
1,129
1,080
1,027
932
915
854
59,864,509
57,818,073
55,994,172
54,796,544
53,392,490
51,199,894
47,606,180
44,204,930
43,045,612
42,815,751
171,786,141
162,349,880
154,135,609
146,155,920
138,248,825
134,886,606
125,472,025
116,342,891
112,999,313
104,753,261
84,155,342
79,744,587
73,108,120
69,914,774
66,769,460
62,303,942
57,695,846
55,544,463
51,984,085
49,986,056
728,240,764
671,777,926
630,238,595
588,633,394
545,514,905
514,337,864
477,271,947
432,171,129
404,991,948
378,621,906
4,889,554
4,961,344
4,797,730
4,488,939
4,498,359
4,625,541
4,245,955
3,915,613
4,035,624
4,195,171
11,976,932
11,805,256
11,530,463
10,589,957
11, 128, =45
11,495,418
10,153,286
9,440,474
9,928,460
9,825,139
5,761,154
5,691,849
5,389,813
5,042,154
5,228,807
4,784,870
4,260,319
4,234,487
4,434,962
4,224,438
36,151,191
34,187,428
33,418,520
29,972,950
31,420,595
29,938,414
25,550,875
22,435,339
24,253,568
23,260,598
23,343,301
21,625,270
20,705,853
21,891,533
20,809,897
18,539,320
17,558,120
15,554,404
14,525,262
14,915,279
58,124,049
54,072,281
50,643,594
49,804,782
47,328,662
45,521,315
41,603,378
37,747,190
36,085,148
34,169,300
25,580,786
23,931,586
21,300,210
21,216,924
20,494,894
19,652,574
17,821,954
16,225,294
15,385,469
14,545,850
212,843,447
197,492,481
184,127,234
157,135,175
157,039,447
153,315,755
139,444,494
116,633,931
110,725,154
105,769,772
9,041,246
8,528,975
9,243,456
9,051,544
8,814,034
8,703,014
8,625,916
8,541,160
8,445,527
8,747,489
26,207,985
25,252,411
25,530,731
24,027,339
22,705,525
23,843,316
24,728,271
23,810,793
23,125,666
21,999,397
11,758,885
11,565,581
11,471,824
11,280,895
10,755,413
10,485,606
10,490,614
11,305,553
10,248,022
9,912,393
85,695,142
78,724,094
75,994,019
77.953,579
68,172,377
57,151,351
74,995,937
76,329,436
70,048,643
67,743,292
11,216,516
11,605,337
10,857,878
9,650,558
9,739,459
10,406,107
8,901,292
8,223,901
8,032,586
7,009,727
45,895,779
42,459,544
39,230,230
35,152,072
32,397,954
29,579,489
27,512,864
23,347,231
21,443,790
17,083,833
23,012,218
21,018,517
13,392,468
16,961,409
15,431,761
13,343,216
11,989,105
10,502,662
8,872,318
8,550,562
193,115,633
175,667,927
151,157,749
146,317,583
133,239,091
123,658,968
110,709,573
100,742,533
92,551,269
84,570,453
9,008,453
3,396,829
3,434,227
8,144,610
8,058,845
7,548,918
7,031,146
6,533,966
6,513,216
6,511,247
24,419,342
23,815,096
22,741,858
21,834,300
21,051,349
21,275,443
19,484,121
13,919,573
19,048,788
13,459,238
15,563,733
15,205,731
13,881,175
13,601,825
13,263,669
12,556,014
11,544,219
11,530,753
11,415,391
11,205,056
179,470,714
168,437,743
159,403,773
150,378,817
141,017,714
126,910,003
114,808,603
105,778,606
97,474,703
88,549,794
32,293,222
30,875,287
30,325,909
29,912,441
28,874,321
6,292,753
5,611,366
4,619,205
3,488,934
3,619,019
95,169,850
88,414,974
82,803,527
78,507,975
72,523,301
13,205,465
11,590,501
9,722,242
7,115,535
7,481,130
39,693,228
36,985,310
33,333,339
31,177,722
30,169,222
5,551,563
5,073,639
4,521,022
3,283,673
3,229,513
256,378,495
233,873,801
217,513,043
203,501,412
185,820,851
36,069,384
33,131,168
27,118,533
17,833,972
17,631,503
5,244,960
5,878,860
5,315,343
4,616,503
4,377,413
3,995,454
3,626,548
3,432,789
3,493,905
3,256,591
15,530,461
14,227,854
12,970,254
12,215,906
11,425,404
11,557,351
9,565,323
9,263,018
9,344,204
9,054,203
9,527,332
8,442,184
7,423,753
7,384,205
6,580,849
6,146,193
5,655,230
5,431,412
5,531,388
5,441,607
91.668,796
84,331,798
79,000,164
74,223,962
63,945,577
60,819,922
55,092,401
50,538,659
46,311,532
42,183,395
18,537,922
18,246,850
17,745,278
17,479,724
16,639,400
16,345,073
15,861,639
15,028,472
14,455,850
14,653,060
50,176,125
48,450,555
47,115,904
44,987,333
43,820,557
43,265,213
41,056,258
39,171,367
38,454,599
35,845,961
27,343,555
26,383,407
24,876,233
24,691,892
23,256,590
22,269,831
20,350,334
19,877,013
18,554,477
17,759,841
239,480,527
220,805,931
208,605,838
194,919,412
179,051,767
166,577,235
151,313,389
135,121,432
125,515,589
113,402,561
NOTE: For explanatory statements and comparability of data, see the texts for the 1951-62 tables and for these historical tables. "Description of the Sample and Limitations
of the Data" for each of the periods 1952-53 through 1961-52 appears in the annual volume for those periods.
280
CORPORATION RETURNS, HISTORICAL SUMMARY
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CORPORATION RETURNS, HISTORICAL SUMMARY
Distribu-
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CORPORATION RETURNS, HISTORICAL SUMMARY
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284
CORPORATION RETURNS, HISTORICAL SUMMARY
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5. Source Booi^ of
Statistics of Income,
1926-27 through 1951-52 and
1953-54 through 1961-62
SOURCE BOOK OF STATISTICS OF INCOME
Page
Description and use 287
Source Book sheet reproduction 288
286
SOURCE BOOK OF STATISTICS OF INCOME
Unpublished tables comprising the basic Source Book
of Statistics of Income provide information about corpora-
tions in more detailed form than are contained in the pub-
lished Statistics of Income reports. These tables are
available for each year beginning with 1926-27, except
for 1952-53 when no basic Source Book was prepared.
For 1961-62 and, in general, for other years beginning
with 1942-43, these tables show assets, liabilities, re-
ceipts, deductions, profits, income tax liability, and dis-
tributions to stockholders, by size of total assets for more
than 250 industry groups. A sample sheet from the Source
Book for 1961-62 follows this description.
The industry groups for which statistics are available
for 1961-62 are those shown in table 1 of this report.
Table 1 of the published reports for 1957-58 through
1960-61 show the industry groups covered in the Source
Book for other recent years. The content of the earlier
Source Books including the industry groups used, are
summarized on pages 134-142 of Statistics of Income —
1956-57, Corporation Income Tax Returns, Comparability
of Source Book statistics from year to year is affected by
changes in law and statistical definitions and concepts,
changes in the tax return forms and in the number of
items tabulated from them, and changes in the Standard
Industrial Classification issued by the Bureau of the
Budget and from which the Statistics of Income industrial
classification is derived. These changes are described
in the published Statistics of Income reports.
Under the provisions of Code section 7515, the Internal
Revenue Service may furnish reproductions of statistical
studies, such as the Source Book, to researchers and
analysts at cost. Reproductions are in the form of:
(1) microfilm rolls, one for each year, containing tables
for every industry group, and (2) single page reproduc-
tions of a table for an industry group for a given year.
For each industry group there are two tables: prior to
1956-57, one table for returns with net income, and one
for returns without net income; for 1956-57 and subse-
quent years, one table for the total number of returns,
and one for returns with net income.
In addition to the basic Source Book, statistics on
special subjects are prepared from time to time and are
considered to be part of the Source Book. For example,
the 1958-59 Source Book contains the frequency of re-
porting for each income statement and balance sheet item
in the basic Source Book by industry groups; for 1960-61,
some detailed statistics about net income, statutory spe-
cial deductions, and income subject to tax were prepared;
for most years, selected data are tabulated by Internal
Revenue districts and regions (see the description of
Internal Revenue districts and regions in the Explana-
tion of Terms of this report); and, for 1954-55 through
1961-62, a varying amount of information on the methods
used by corporations to compute their depreciation de-
duction is available. The depreciation statistics for
1959-60 are more comprehensive than for the other
years in that they provide information about the types
of property being depreciated and the useful life of the
property claimed for tax purposes.
Requests for additional information on the content of
the Source Book or on the cost of reproductions should
be addressed to the Director, Statistics Division, Internal
Revenue Service, Washington, D. C. 20224.
287
288
SOURCE BOOK OF STATISTICS OF INCOME
SOURCE BOOK OF STATISTICS OF INCOME
ACTIVE CORPORATION INCOME TAX RETURNS" JULY I'Jel-JUNE 1962
BALANCE SHEET AND INCOME STATEMENT ITEMSi BY INDUSTRIAL GROUPS AND BY SIZE OF TOTAL ASSETS
RETURNS »ITH AND "ITHOUT NET INCOME
MINOR INDUSTRY - 416
Trsnfiportalion, cannunlcation, electric, gas,
and sanitary services: Transportation:
WATER TBAMSPORTATION
(SIZE OF TOTAL ASSETS AND MONEY FIGURES IN THOUSANDS OF DOLLARS)
SIZE OF TOTAL ASSETS
1 NUMBER OF RETURNSi TOTAL
2 FORM 1120-S
3 TOTAL ASSETS
<4 CASH
5 NOTES AND ACCOUNTS RECEIVABLE .
6 LESSI RESERVE FOR BAD DEBTS .
7 INVENTORIES! TOTAL
a LAST-INi FIRST-OUT
9 OTHER THAN LAST-INt FIRST-OUT
10 NOT STATED
INVESTMENTS! GOVT. OBLIGATIONS!
11 STATES AND POSSESSIONS. . . .
12 UNITED STATES OBLIGATIONS * •
13 NOT STATED
1"1 OTH CURR. ASSETS INCL. S-T INV.
15 LOANS TO STOCKHOLDERS
16 MORTGAGE AND REAL ESTATE LOANS.
17 OTHER INVESTMENTS
18 DEPRECIABLE ASSETS
19 LESSI ACCOM, AMORT. & DEPR. .
20 DEPLETABLE ASSETS
21 LESSI ACCUMULATED DEPLETION .
22 LAND
23 INTANGIBLE ASSETS
21 LESSI ACCUM. AMORTIZATION . .
25 OTHER ASSETS
26 TOTAL LIABILITIES
27 ACCOUNTS PAYABLE
28 DEPOSITS i HITHDRAWABLE SHARES.
29 BONDS' NOTESi MTGS. UNDER 1 YR,
30 OTHER CURRENT LIABILITIES . . .
31 LOANS FROM STOCKHOLDERS ....
32 BONDS. NOTES. MTGS. OVER 1 YR .
33 OTHER LIABILITIES
34 CArlTAL STOCK. PREFERRED. . . .
35 CAPITAL STOCK. COMMON
36 PAID-IN OR CAPITAL SURPLUS. . .
37 SURPLUS RESERVES
38 EARNED SURPLUS & UNDIV. PROFITS
39 TOTAL COMPILED RECEIPTS
40 BUSINESS RECEIPTS
INTEREST ON GOVT. OBLIGATIONS!
41 WHOLLY TAXABLE
42 SUBJECT TO SURTAX ONLY. . . .
43 WHOLLY TAX-EXEMPT
44 OTHER INTEREST
45 RENTS
46 ROYALTIES
47 NET S-T CAP GAIN LESS L-T LOSS.
48 NET L-T CAP GAIN LESS S-T LOSS.
49 NET GAIN. NONCAPITAL ASSETS . .
50 DIVIDENDS. DOMESTIC CORP. . . .
51 DIVIDENDS. FOREIGN CORP ....
52 OTHER RECEIPTS
53 TOTAL COMPILED DEDUCTIONS ....
54 COST OF SALES AND OPERATIONS. .
55 COMPENSATION OF OFFICERS. . . .
56 RENT PAID ON BUSINESS PROPERTY.
57 REPAIRS
58 BAD DEBTS * . .
59 INTEREST PAID
60 TAXES PAID
61 CONTRIBUTIONS OR GIFTS
62 AMORTIZATION
63 DEPRECIATION
64 DEPLETION
65 ADVERTISING
66 AMTS CONTR UNDER PENSION PLANS.
67 AMTS CONTR OTHER BENEFIT PLANS.
68 NET LOSS. NONCAPITAL ASSETS . .
69 OTHER DEDUCTIONS
70 COMPL NET PR OR LOSS (39 LESS 531
71 NET INC OR DEF. TOT. (70 LESS 43)
FORMS 1120. -L. -M. -F I (1)
72 NET INC OR DEF (71 LESS 79] .
73 STATUTORY SPECIAL DEDUCTIONS.
74 NET OPERATING LOSS DEDUCTION
75 DIVIDENDS RECEIVED DEDUCTION
76 INCOME SUBJECT TO TAX ....
77 INCOME TAX
78 COMPILED NET PROFIT LESS INCOME
TAX 1120.-L-M-F (70 LESS 771 (1)
79 1120-S INC OR DEF (71 LESS 72).
DISTRIBUTIONS TO STOCKHOLDERSI
80 CASH i ASSETS EXCEPT OWN STOCK
ei CORPORATION'S OWN STOCK . . .
OVER ZERO
50
100
500
1.000
2.500
5.000
10.000
25.000
50.000
100.000
TOTAL
ZERO
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
250 1 000
ASSETS
50
100
500
1.000
2 .500
5.000
10.000
25.000
50.000
100.000
250.000
OR MORE
3351
103
1140
570
1005
201
149
78
47
29
18
6
5
.
210
-
121
45
42
-
2
-
-
-
-
-
-
-
3664348
-
23696
41889
226363
136979
232575
271014
333950
465517
655388
439921
837025
_
237184
-
2329
4179
31019
16989
25634
20476
23162
23457
51317
17901
17521
.
512899
-
3597
6140
37495
37242
45631
47872
47758
43050
94437
47164
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300
720
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51
-
FOR FOOTNOTES SEE PAGES 61 000 AND 61 585
U. S. TREASURY DEPARTMENT - INTERNAL REVENUE SERVICE
6. Corporation Income
Tax Return Forms,
1961
CORPORATION INCOME TAX RETURN FORMS AND INSTRUCTIONS. 1961
Page
Form 1120: Corporation income tax return 291
Schedule D, Form 1120: Schedule of gains and losses from sales or
exchanges of property 303
Form 1120-F: Income tax return of foreign corporation 307
Form 1120L: Life insurance company income tax return 321
Schedule D, Form 1120L: Schedule of gains and losses from sales or
exchanges of property 339
Form 1120M: Mutual insurance company income tax return 343
Form 1120-S: Small business corporation return of income 347
Schedule D, Form 1120-S: Schedule of gains and losses from sales or
exchanges of property 355
Form 1120-ES: Declaration of estimated tax 357
290
FACSIMILES OF TAX RETURNS, 1961
291
FORM 1120
U.S. Treasury Department
Internal Revenue Service
U.S. CORPORATION INCOME TA)
or other taxable year beginning 1961. en
(PLEASE TYPE OR PRINT)
[ RETURN— 1961
ding _. 19
Name
Check i£ this is a—
A. Sole proprietorship D or
partnership D electing
under sec. 1361 to be
taxed as a corporation.
B. Consolidated return. D
C. Personal Holding Co. D
E. Business Code No.
(see p. 8 instr.)
F. County in which located.
City or town, postal zone number, State
D. Employer Identification No.
G. Enter total assets from line 14
Sch.L (see instr. O).
$
IMPORTANT— All applicable lines and schedules of this form must be filled in. Where additional space is needed lor schedules,
attachments must conform to the official form and totals must be entered in the form schedules.
H
s
M
M
o
»
M
O
u
p
Q
U
o
1. Gross Receipts Less: Returns and allowances
2. Less: Cost of goods sold (Schedule A) and/or operations (attach Schedule) . .
3. Gross profit
4. Dividends (Schedule C)
5. Interest on obligations of the United States, etc. issi;ed:
(a) Prior to 3-1-41 — (1) U.S. savings and Treasury bonds
owned in excess of the principal amount of $5,000; and
(2) obligations of a U.S. instrumentality
(b) After 2-28-41, by U.S., any agency or instrumentality.
6. Other interest
7. Rents
Gross amount of
interest
Less: Amortizable
bond premium
8. Royalties
9. Net gains (losses) (from separate Schedule D) .
10. Other income (attach schedule)
11. TOTAL income, lines 3 to 10, inclusive.
Taxes (attach schedule)
Interest
12. Compensation of officers (Schedule E)
13. Salaries and wages (not deducted elsewhere)
14. Repairs (do not include cost of improvements or capital expenditures)
15. Bad debts (Schedule F)
16. Rents
17.
18.
19.
20.
21.
22.
23.
24.
25.
Contributions or gifts paid (attach schedule) (see instructions for limitation)
Losses by fire, storm, shipwreck, or other casualty, or theft (attach schedule)
Amortization (attach schedule)
Depreciation (Schedule G)
Depletion (attach schedule)
Advertising
Amounts contributed under: (a) Pension, profit-sharing, stock bonus, annuity plans (see instr.) . .
(b) Other employee benefit plans (see instr.)
Other deductions (attach schedule)
TOTAL deductions in lines 12 to 26, inclusive
Taxable income before net operating loss deduction and special deductions (line 1 1 less line 27) .
Less : (a) Net operating loss deduction (see instructions)
(b) Special deductions (Schedule I)
Line 28 less line 29
31. TOTAL income tax (from line 9, Tax Computation Schedule, page 3)
32. Credits: (a) Tax paid with application for extension of time in which to file.
(b) Payments and credits on 1961 Declaration of Estimated Tax. .
33. If tax (line 31) is larger than credits (line 32), the balance is TAX DUE. Enter balance here— ^
34. If tax (line 31) is less than credits (line 32) Enter the OVERPAYMENT here >-
35. Enter amount of line 34 you wont: Credited on 1962 estimated tax Refunded
I declare under the penalties of perjury that I have examined this return (including accompanying schedules and statements) and to
the best of my knowledge and belief it is true, correct, and complete. If prepared by a person other than taxpayer, his declaration is based
on all information of which he has any knowledge.
CORPORATE
SEAL
(Date)
(Signature of officer)
aiUo)
(Dote)
(Individual or firm signature of preparer)
292
FACSIMILES OF TAX RETURNS, 1961
Page 2
Schedule A.— COST OF GOODS SOLD. (See Instruclion 2)
(Where inventories are an income-determining factor)
1. Method of inventory valuation — Cost Q; lower of cost or market Q;
1. Inventory at beginning of year
2. Merchandise bought for manufacture
LIFO D; other Q- H other, attach explanation.
method used for 1960? Q Yes Q No. If "No" attach explanation.
3. If inventory is valued at lower of cost or market, enter total cost
3. Salaries and wages
4. Other costs per books (attach schedule)
5. Total
$ and total market valuation
$ _ of those items valued at market.
4. If closing inventory was taken by physical count, enter dote inventory
was taken If not at end of year, attach an
6. Less: Inventory at end of year
7. Cost ot goods sold (enter here and on
line 2, page 1)
explanation of how the end of year count was determined.
5. If closing inventory was not taken by a physical count, attach on ex-
planation of how inventory items were counted or measured.
Schedule C— INCOME FROM DIVIDENDS
1. Name of declaring corporation
2. Domestic corporations
taxable under chapter I,
Internal Revenue Code*
3. Certain preferred stock
of public utilities taxable
unaer Ctiapter 1. Internal
Revenue Code
4. Foreign corporations
5. Otfter corporations
Totals
Total of columns 2, 3, ^. and 5 (Enter here and on line 4, page 1 )
'Except (a) dividends on certain preferred stock of public utilities, which should be entered in column 3; and (b) dividends, which should be entered in column 5,
received from China Trade Act corporations, fronr. corporations to which section 931 apphes. and from corporations exempt from tax under sections 501 and 521. Include
certain dividends received from foreign corporations as described in section 243 (d). _^_^___
Schedule D. — Separate Schedule D (Form 1120) should be used in reporting sales or exchanges of property. (See Instruction 9)
Schedule E.— COMPENSATION OF OFFICERS. (See page 6 of Instructions)
1. Name and address of officer
2. Official title
3. Time de-
voted to
business
Percent of corporation
stock owned
6. Amount of
compensation
7. Expense account
allowances
4. Common
5. Preferred
Total compensation ot officers (Enter here and
Dn line ! 2. page 1)
^^^^^^
Schedule F.-BAD DEBTS. (See Instruction 15)
1. Tax-
Amornt of notes and
accounts receivable
4. Taxable income
reported
5. Sales on account
6. Bad debts of corpo-
ration if no reserve is
carried on books
If corporation carries a reserve
able
outstanding at—
7. Gross amount added
to reserve
8. Amount charged
Year
2. Beginning of year
3. End ot year
against reserve
1958
1959
1960.
1961.
NOTE: Securities which are capital assets and wluch became worthless within the taxable year should be reported in separate Schedule D.
Schedule G.— DEPRECIATION. (See Instruction 22 and Schedule H)
1. Kind o( properly (if buildmgs, state material of wtiicti constructed).
Exclude land and ottier nondepreciable property. List assets in
groups by depreciation mettiod
2. Date
acquired
3. Cost or ottier
basis
(exclude land)
4. Depreciation
allowed (or
allowable) in
prior years
5. IWethod of
computation
6. Rate (%)
or lite
(years)
7. Depreciation
tfiis year
1 Total
0 ] cicc- Amoiint ni Hpnrprintinn rlnimed in SclT=>f^»il'=' A nnri pIspvtIiptp on re
urn
3. Balance — Enter here and on line 22, page
1
FACSIMILES OF TAX RETURNS, 1961
293
Schedule H.— SUMMARY OF DEPRECIATION AND AMORTIZATION SCHEDULES
Page 3
Straight line method:
(a) Assets acquired prior to 1/1/54,
(b) Assets acquired after 12/31/53.
Declining balance method
Sum of the years-digits method . . . .
Based on units of production
Addl. 1st year (Sec. 179)
Other methods
Total depreciation claimed
8. Emergency facilities
9. Grain storage facilities
10. Research or experimental expenditures. . . .
11. Exploration and development expenditures.
12. Organizational expenditures
13. Trademark and trade name expenditures. .
14. Total amortization claimed
Schedule I.— SPECIAL DEDUCTIONS
Partially tax-exempt interest (see Instruction 5)
Dividends-received:
(a) 85 percent of column 2, Schedule C
(b) 62.1 15 percent of column 3, Schedule C
(c) 85 percent of dividends received from certain foreign corporations
Total dividends-received deductions (sum of lines 2 (a), (b), and (c) but not to exceed 85 percent of the excess
of line 28, page 1 over the sum of lines 1 and 5). (See instructions in case of net operating loss or if the
corporation is a small business investment company.)
Dividends paid on certain preferred stock of public utilities (see instructions in case of net operating loss)
Western Hemisphere trade corporations (see instructions in case of net operating loss)
Total special deductions (enter here and on line 29(b)', page I) .
TAX COMPUTATION SCHEDULE
(a) Line 30, page 1 (b) plus line 1 , Schedule I Enter total here ->
If amount of line 1 is:
(a) Not over $25,000 — Enter 30 percent of line 1 (32 percent if a consolidated return)
(b) Over $25,000 — Enter 52 percent of line 1 (54 percent if a consolidated return)
Subtract $5,500, and enter difference
Adjustment for partially tax-exempt interest. Enter 30 percent of line 1 (b) , but not in excess of 30 percent of line 1
Normal tax and surtax (line 2 less line 3)
5,500.00
5. Income tax (line 4, or line 22 of separate Schedule D) .
6. Credit allowed a domestic corporation for income taxes paid to a foreign country or
United States possession (attach Form 1118)
7. Balance of income tax (line 5 less line 6)
8. Tax under section 54 1 of the Internal Revenue Code (from Schedule 1120 PH)
9. Total income tax (line 7 plus line 8). Enter here and on line 31, page I
H. Date incorporated .
I.
Did the corporation at any time during the taxable year ov/n
directly or indirectly 50 percent or more of the voting stock of
a domestic corporation? Yes □ No n
Did any corporation, individual, partnership, trust, or association
at any time during taxable year own directly or indirectly SO
percent or more of the corporation's voting stock?. Yes n No □
If either answer is "Yes," attach separate schedule showing:
(1) name and address;
(2) percentage owned;
(3) date acquired; and
(4) the District Director's office in which the income tax return
of such corporation, individual, partnership, trust, or
association for the last taxable year was filed.
Were Forms 1096 and 1099 filed for the calendar year 1961- in
connection with:
Taxable dividends Yes □ No Q
Other payments Yes Q No Q
Did you have any contracts or subcontracts subject to the
Renegotiation Act of 1951 Yes D No D
If "Yes," see Instruction G(4) and enter amount here
Did you at any time during the year own directly or indirectly
any stock of a foreign corporation? Yes Q No n
If "Yes," attach statement as required by Instruction K.
M. Amount of income (or deficit) for: 1958.
1959 1960.
N. If a cooperative association, check type:
(1) □ farmers' purchasing or marketing; (2) □ consumers',
or (3) n other.
O. Did you claim a deduction for expenses connected with: (If answer
to any question is "Yes," check applicable boxes within that
question.)
(1) A hunting lodge D, working ranch or farm □, fishing
camp n. resort property n. pleasure boat or yacht n. or other
similar facility □ ? (Other than where the operation of the
facility was the principal business.) Yes Q No n
(2) The leasing, renting, or ownership of a hotel room or
suite □, apartment □, or other dwelling □, which was used by
customers or employees or members of their families? (Other than
use by employees while in business travel status.) Yes □ No □
(3) The attendance of your employees' families at conventions
or business meetings. Yes □ No □
(4) Vacations for employees or members of their families?
(Otherthan vacation pay reporledonFormW-2.) Yes Q No □
P. Refer to page 8 of instructions and state the:
Principal business activity
Principal product or service ---
294
FACSIMILES OF TAX RETURNS. 1%1
Schedule L.— BALANCE SHEETS (see instructions)
ASSETS
1. Cash
2. Govt, obligations: (a) U.S. and instrumentalities;
(b) State, subdivisions thereof, etc
3. Notes and accounts receivable
(a) Less: Reserve for bad debts
4. Inventories: (a) Other than last-in, first-out
(b) Last-in, first-out
5. Other current assets including short term marketable
investments (attach schedule)
6. Loans to stockholders
7. Mortgage and real estate loans
8. Other investments (attach schedule)
9. Buildings and other fixed depreciable assets
(a) Less: Accumulated amortization and depreciation
10. Depletable assets
(a) Less: Accumulated depletion
11. Land (net of any amortization)
12. Intangible assets (amortizable only)
(a) Less: Accumulated amortization
13. Other assets (attach schedule)
14. Total assets
LIABILITIES AND CAPITAL
15. Accounts payable
Begrnnmg of taxable year
(A) Amount
(B) Total
End of taxable year
(C) Amount
(D) Total
16.
17.
18.
19.
20.
Deposits and withdrawable shares
Bonds, notes, and mortgages payable (maturing less
than one year from date o! balance sheet) .
Other current liabilities (attach schedule)
Loans from stockholders
Bonds, notes, and mortgages payable (maturing one
year or more from date of balance sheet)
21. Other liabilities (attach schedule)
22. Capital stock: (a) Preferred stock
(b) Common stock
23. Paid-in or capital surplus
24. Surplus reserves (attach schedule)
25. Earned surplus and undivided protits
26. Total liabilities and capital
Schedule M.-RECONCILIATION OF TAXABLE INCOME AND ANALYSIS OF EARNED SURPLUS AND UNDIVIDED PROFITS
1.
Earned surplus and undivided
profits at end of preceding tax-
able year (Schedule L)
Taxable income before net operat-
ina loss deduction and special
deductions (line 28, page 1) . . . .
Nontaxable interest on:
(a) Obligations of a State, or a
possession of the United States,
or any political subdivision of
any of the foregoing, or the
Dist. of Columbia
(b) All postal savings bonds
4. Other nontaxable income (attach
schedule)
5. Charges against surplus reserves
deducted from income in this re-
turn (attach schedule)
6. Adjustments for tax purposes not
recorded on books (attach sch.) .
7. Sundry credits to earned surplus
(attach schedule)
8. Total of lines 1 to 7
13
Total distributions to stockholders charged to earned
surplus during the taxable year: (a) Cash
(b) Stock of the corporation
(c) Other property (attach schedule)
Contributions in excess of 5% limitation
Federal income and excess profits taxes
Income taxes of foreign countries or United States
possessions if claimed as a credit in whole or in
part on line 6, page 3 Tax Computation
Insurance premiums paid on the life of any off icer or em-
ployee where the corporation is directly or indi-
rectly a beneficiary
14. Unallowable interest incurred to purchase or carry
tax-exempt interest obligations
15. Excess of capital losses over capital gains
16. Additions to surplus reserves (attach schedule)
17. Other unallowable deductions (attach schedule) . . . .
18. Adjustments for tax purposes not recorded on books
(attach schedule)
19. Sundry debits to earned surplus (attach schedule) .
20. Total of lines 9 to 19
Earned surplus and undivided profits at end of the
taxable year (Schedule L) (line 8 less line 20) . .
21
FACSIMILES OF TAX RETURNS, 1961
295
How To Prepare Your 1961. Corporation
Income Tax Return on form 1120
PAGE 1
(References are to the iDtemal
Revenue Code.)
Note: All foreign corporations, whether resident or nonresident, 5Ie Form 1120-F. See General Instruction H.
GENERAL INSTRUCTIONS
A. Corporations required to make a return on Form 1120. —
Every domestic corporation not expressly exempt from taxation
under chapter 1 (Section 501), whether or not having any tax-
able income, must file a return. The term "corporation" is de-
fined by the Code to include associations, joint-stock companies,
and insurance companies.
Real estate investment trusts under section 856 must file this
return.
Partnerships and proprietorships may elect to be taxed as
domestic corporations if an election is made not later than 60
days after the close of the taxable year and if certain qualifications
are met. (Section 1361.) If the return is filed by a proprietor-
ship or partnership, electing to be taxed as a corporation under
section 1361, it must be signed by the proprietor or a partner.
If a receiver, trustee in dissolution, trustee in bankruptcy, or
assignee has possession of or holds title to all or substantially all
the property or business of a corporation, whether or not the
property or business is being operated, he must make a retirfn of
income for the corporation in the same manner and form required
of other corporations. (Section 6012.)
A mutual savings bank not having capital stock represented
by shares J a domestic building and loan association, a domestic
sa\'ings and loan association, a Federal savings and loan associa-
tion, substantially all the business of which is confined to making
loans to members; and a cooperative bank without capital stock,
operated for mutual purposes and without profit, are subject
to income tax and must file returns.
B. Period to be covered by return. — Returns shall be filed for
the calendar year 1961 or fiscal year beginning in 1961 and ending
in 1962. A fiscal year is an accounting period of 12 months
ending on the last day of a calendar month other than December,
but it a taxpayer has made the election provided in section 441 (f),
the term "fiscal year" means an annual period varying from 52
to 53 weeks. If a taxpayer has no annual accounting period, or
keeps no books, or has an accounting period which does not
qualify as a fiscal year, the return must be filed for the calendar
year, except as provided in section 443.
For the procedure to follow in changing an established account-
ing period, see section 1.442-1 of the Regulations. Foi-m 1128,
Application for Change in Accounting Period, may be obtained
from your District Director.
C. Accounting methods. — Taxable income shall be computed
in accordance with the method of accounting regularly used by
the taxpayer in maintaining its books and records. In all cases
the method adopted should clearly reflect taxable income. The
basic methods of accounting are the "cash receipts and disburse-
ments method" and the "accrual method." Section 446 permits
the use of these methods or any other method permitted under the
Code or any combination of these methods in accordance with reg-
ulations. If a taxpayer engages in more than one trade or business,
it may, with respect to each trade or business, use a different
method of accounting. Each method must, however, clearly
reflect the income of the particular trade or business with which
it is used, and separate profit and loss statements for each trade or
business must be submitted. Except in those cases where the law
specifically permits it, a taxpayer may not change the method
of accounting upon the basis of which it has reported its income in
prior years (for its income as a whole or with respect to any sepa-
rate trade or business) without first securing consent. Form 3115,
Application for Change in Accounting Method, may be obtained
from your District Director.
Cash receipts and disbursements method. — Under this method,
a taxpayer includes all items of taxable income (whether cash,
property, or services) in the year when it is actually or construc-
tively received and claims as deductible expenses only those
expenses actually paid. Income is constructively received when
the amount is credited to the taxpayer's account, or set aside
for it, and is unconditionally subject to its command. This in-
cludes uncashed checks, bank interest credited, matured bond
coupons, and other similar items which can be immediately turned
into cash. Do not deduct capital expenditures.
Accrual method. — Under this method income is reported in
the year when the taxpayer first has a definite right to income,
the amount of which can be ascertained with reasonable accuracy
while deductions are taken in the year in which there is first estab-
lished a specific liability, the amount of which can be ascertained
with reasonable accuracy. Where the right to income or the
liability for expense is uncertain, or the amount of such income
or expense cannot be ascertained with reasonable accuracy, accrual
is generally postponed until a determination is possible.
Other methods. — Separate provisions are contained in section
453 for installment method of accounting. For other information
on accounting methods, see your District Director.
Rounding off to whole-dollar amounts. — If you wish, the money
items on your return and accompanying' schedules required by such
return may be shown as whole-dollar amounts. This means that
you eliminate any amount less than 50 cents, and increase any
amount from 50 cents through 99 cents to the next highest dollar.
D. Filing of return and payment of tax. — Returns of corpora-
tions must be filed on or before the 15th day of the third month
following the close of the taxable year with the District Director
of Internal Revenue for the district in which the corporation's
principal place of business or principal office or agency is located.
(Section 6072.)
Request for automatic extension of 3 months for filing of return
must be made on Form 7004. (Section 6081 (b).)
The balance of tax due as shown on line 33, page 1 of the return,
must be paid in full when the return is filed or in two installments,
50 percent on or before the 15th day of the third month and 50
percent on or before the 15th day of the sixth month following the
close of the taxable year.
If any installment is not paid on or before the date fixed for
its payment, the whole amount of the tax unpaid shall be paid
upon notice and demand by the District Director. The tax may
be paid in cash or by check or money order drawn to the order
of "Internal Revenue Service." Cash payment should be made
only in person at the District Director's office.
A declaration of estimated tax must be made by every corpora-
tion which is subject to income tax under section 11 or 1201 (a),
or subchapter L of chapter 1 (relating to insurance companies),
if its income tax for the ta.xable year can reasonably be expected to
exceed $100,000 plus the amount of any estimated credits against
tax. (See Form 1 120-ES. ) In the case of affiliated corporations
filing a consolidated return, see consolidated return regulations
prescribed under section 1502.
Additional charge for underpayment of estimated tax.- — Under-
payment of installments of estimated tax will result in additional
charges for the period from the due date of each installment until
paid, or until the due date for filing the tax return, whichever
is the earlier.
The charge with respect to any underpayment of any install-
ment is mandatoi-y and will be made unless an exception specified
in section 6655 (d) is applicable.
If you have an underpayment of estimated tax and believe the
additional charge should not be asserted due to the applicability of
any of the "relief pi-ovisions" of section 6655 (d), attach a state-
ment to your return explaining which of the provisions applies to
you, showing any necessai-y computations. If you wish, you may
obtain Form 2220 from the nearest Internal Revenue Service office
for this purpose.
E. Signature and verification.— The return must be signed either
by the president, vice-president, treasurer, assistant treasurer or
chief accounting officer, or by any other corporate officer (such as
tax officer) who is authorized to sign. A receiver, trustee, or as-
signee must sign any return which he is required to file on behalf of
Instructions — Form 1120 (1961)
296
FACSIMILES OF TAX RETURNS, 1961
PAGE 2
a corporation. The return must also be signed by any person,
firm, or corporation who prepared the taxpayer's return for com-
pensation. If the return is prepared by a firm or corporation, it
should be signed in the name of the firm or corporation. This
verification is not required if the return is prepared by a reg>ilar,
full-time employee of the taxpayer.
F. Failure to file, etc. — Substantial additions to the tax are
imposed for failing to file a return, for late filing, and for filing
a false or fraudulent return.
G-(l). Information at the source. — Every corporation making
payments in the course of its trade or business of ( 1 ) interest, rents,
commissions, or other fixed or determinable income of $600 or
more during the calendar year 1961 to an individual, a partnership,
or a fiduciziry, or (2) salaries or wages of $600 or more, shall make
returns on Forms 1096 and 1099, except that the making of such
returns will not be required with respect to salary or wage pay-
ments included on Form W— 2, provided copies of withholding
statements on Form W— 2 are furnished. If a portion of such
salary or wage payments was reported on a Withholding Statement
(Form W— 2), only the remainder must be reported on Form 1099.
Except as stated below, the returns on Forms 1096 and 1099
shall also include dividend payments totaling $10 or more during
the calendar year 1961 to each shareholder who is an individual
(citizen or resident of the United States), a resident fiduciary, or
a resident partnership any member of which is a citizen or resident.
In the case of payments by a building and loan association, a
cooperative bank, a homestead association, a credit union, or a
savings and loan association, such total shall be $600 or more. In
the case of payments by a corporation described in sections 501 (c)
( 12), (15), (16), 521 and 522, or in the case of a national farm
loan association or a production credit association, such total shall
be $100 or more.
The returns on Forms 1096 and 1099 shall also include (except
in the case of insurance companies taxable under Subchapter L
and corporations exempt under section 501 (c) (12) or (15))
patronage dividends, rebates, and refunds totaling $100 or more
during the calendar year 1961, whether in cash, merchandise,
capital stock, revolving fund certificates, retain certificates, certifi-
cates of indebtedness, letters of advice, or in some other manner.
G-(2). Information regarding dissolution or liquidation. —
Every corporation shall, within 30 days after the adoption by the
corporation of a resolution or plan for the dissolution of the cor-
poration or for the liquidation of the whole or any part of its
capital stock, render a correct return on Form 966 setting forth
the terms of such resolution or plan.
Every corporation making distributions in liquidation of the
whole or any part of its capital stock shall also make returns on
Forms 1096 and 1099L, as required by instructions on Form 1096,
for the calendar year 1961.
G-(3). Certain transfers of property on or after January 1,
1951. — Under certain circumstances the $25,000 exemption from
surtax and the $100,000 accumulated earnings credit are not
allowed or may be reduced to a lesser figure. Section 1551 pro-
vides that if a corporation on or after January 1, 1951, transfers
all or part of its property (other than money) to another corpora-
tion which was created for the purpose of acquiring such property
or which was not actively engaged in business at the time of such
acquisition and if after such transfer the transferor corporation or
its stockholders, or both, are in control of such transferee corpora-
tion during any part of the taxable year of such transferee cor-
poration, the transferee corporation shall not for such taxable year
(except as may be otherwise determined under section 269 (b) )
be allowed either the $25,000 exemption from surtax provided in
section 11 (c) or the $100,000 accumulated earnings credit pro-
vided in section 535 (c), unless such transferee corporation shall
establish by the clear preponderance of the evidence that the se-
curing of such exemption or credit was not a major purpose of
such transfer. For the purposes of section 1 55 1, control means
the ownership of stock possessing at least 80 percent of the total
combined voting power of all classes of stock entitled to vote or at
least 80 percent of the total value of shares of all classes of stock
of the corporation. Rules are provided in sections 544 and 1551
for determining ownership of stock. For allocation of the surtax
exemption and the accumulated earnings credit in certain cases,
see section 269 (b).
G-(4). Information regarding renegotiable contracts. — Every
corporation which held, during the taxable year, contracts or sub-
contracts which were subject to the Renegotiation Act of 1951
shall, in answer to question K, page 3, state the actual or, if not
accurately determinable, its best estimate of the aggregate gross
dollar amount billed during the current taxable year under all con-
tracts and/or subcontracts.
H. Returns of certain corporations. Domestic corporations
entitled to benefits of section 931. — Domestic corporations within
the possessions of the United States (except the Virgin Islands)
may report as gross income only gross income from sources within
the United States, provided (a) 80 percent or more of the gross
income for the 3-year period immediately preceding the close of
the taxable year (or such part thereof as may be applicable) was
derived from sources within a possession of the United States, and
(b) 50 percent or more of the gross income for such period or
such part thereof was derived from the active conduct of a trade
or business within a possession of the United States.
Foreign corporations. — Foreign corporations whether or not
engaged in trade or business within the United States shall make
returns on Form 1120-F of income derived from sources within
the United States. (See sections 861 through 864, and 882.)
Information return by a domestic corporation with respect to
controlled foreign corporations. — For taxable years beginning after
December 31, 1960, every domestic corporation shall make a sep-
arate annual information return on Form 2952, in duplicate, with
respect to each controlled foreign corporation and each foreign
subsidiary. This information required by section 6038 must be
furnished even though there are no foreign taxes which would be
reduced and must be attached to Form 1120.
Insurance companies. — Lifq insurance companies subject to
tax imposed by section 802 shall make returns on Form 1120L.
Mutual insurance companies subject to tax imposed by section 821
shall make returns on Form 1120M. Insurance companies de-
scribed in section 831, and mutual savings banks described in
section 594 and conducting life insurance business, shall make
returns on Form 1120. There should be filed with the return
a copy of the 1961 annual statement approved by the National
Association of Insurance Commissioners which contains the under-
writing and investment exhibit.
Regulated investment companies. — If for any given year the
investment company satisfies the requirements of section 851 it
will be considered a regulated investment company for that year
and shall make a return on Form 1 1 20.
Personal holding companies. — Section 541 imposes a tax upon
the undistributed personal holding company income (as defined
in section 545) of corporations classified as personal holding
companies. Every personal holding company must file a schedule
1120PH with its return on Form 1120.
Under the provisions of section 542, a corporation is a "personal
holding company" if at least 80 percent of its gross income for the
taxable year is personal holding company income as defined in
section 543, and if at any time during the last half of the taxable
year more than 50 percent in value of its outstanding stock is
owned, directly or indirectly, by or for not more than five indi-
viduals. (Sections 541-547.)
Foreign personal holding companies. — Section 551 (a) requires
that the undistributed foreign personal holding company income
of a foreign personal holding company, as defined in section 552,
shall be included as a dividend in the gross income of the United
States shareholders in the amount provided by subsection (b).
Schedule 1120PH is not required, but information returns on
Forms 957 and 958 must be filed by the officers, directors, and
certain United States shareholders as provided by section 6035
and the regulations thereunder.
A foreign corporation which is a personal holding company, as
defined in section 542 but not within the definition of section 552,
is subject to the tax imposed by section 541 on undistributed per-
sonal holding company income and must file a schedule 1120PH
with its return.
Exempt organizations. — Section 511 imposes a tax upon the in-
come derived from an unrelated trade or business of certain
exempt organizations. Every such organization subject to this tax
must file a Form 990-T.
Exempt farmers' cooperatives. — Section 522 imposes a tax upon
certain cooperatives exempt under section 521. Every such
organization subject to tax must file Form 990— C.
Small business corporatioiis. — Corporations which qualify and
elect under section 1372 (a) to have their taxable income taxed
directly to the shareholders (rather than to the corporation), must
file Form 1120-S, instead of Form 1120. To qualify for this
treatment, a company must be a domestic corporation which is
not a member of an affiliated group (as defined in section 1504)
and which does not have (1) more than 10 shareholders; (2) a
shareholder (other than an estate) who is not an individual; (3) a
shareholder who is a nonresident alien; and (4) more than one
class of stock. The election, accompanied by the written consent
of all shareholders, must be completed and filed for any calendar
year during (a) the first calendar month of such ta.xable ye«u-, or
(6) the calendar month preceding such first calendar month.
Form 2553 is provided for making the election.
FACSIMILES OF TAX RETURNS, 1961
297
I. Consolidated returns. — Subject to the provisions of sections
1501 through 1552 and the regulations, an affiliated group of cor-
porations may make a consolidated income tax return in lieu of
separate returns. The making of a consolidated return shall be
upon the condition that all corporations which at any time during
the taxable year have been members of the affiliated group consent
to all the consolidated return regulations prescribed under section
1502 prior to the last day prescribed by law for the filing of such
return. The common parent corporation, when filing a consoli-
dated return, shall attach thereto a schedule showing the names
and addresses of all the corporations included in the return. Form
851, Affiliations Schedule, should be obtained from the District
Director of Internal Revenue and filed as a part of the return.
Each subsidiary must prepare two signed copies of Form 1122
authorizing the making of the return on its behalf. One such form
shall be attached to the consolidated return as a part thereof, and
the other shall be filed, at or before the time the consolidated
return is filed, in the office of the District Director for the sub-
sidiary's district.
Supporting schedules shall be filed with the consolidated return.
These schedules shall be prepared in columnar form, one column
being provided for each corporation included in the consolidation,
showing in detail the items of gross income and deductions and
the computation of taxable income ; one column for a total of like
items before adjustments are made; one column for intercompany
eliminations and adjustments; and one column for a total of like
items after giving effect to the eliminations and adjustments. The
items included in the column for eliminations and adjustments
should be symbolized to identify contra items affected, and suitable
explanations appended, if necessary. Similar schedules shall also
contain in columnar form a reconciliation of surplus for each cor-
poration, together with a reconciliation of the consolidated surplus.
A schedule which sets forth the basis of property transferred to or
received from an affiliated, subsidiary, or parent corporation must
also be attached.
Consolidated balance sheets as of the beginning and close of the
taxable year of the group shall accompany the consolidated return
in a form similar to that required for reconciliation of surplus.
J. Tax on improperly accumulated earnings. — In order to pre-
vent accumulation of earnings and profits for the purpose of
enabling shareholders to avoid the tax on individuals, section 531
provides an additional tax upon the accumulated taxable income
of corporations formed or availed of for the purpose of such tax
avoidance.
K. Stock ownership in foreign corporations. — In addition to the
information to be shown in Schedule C of the return, a corporation
owning directly or indirectly any stock of a foreign corporation
PAGE 3
must attach a statement showing the name and address of each
company and the total number of shares of each class of outstand-
ing stock owned during the taxable year. If the corporation owned
5 percent or more in value of the outstanding stock of a foreign
personal holding company, attach a statement setting forth in
complete detail the information required by section 551 (d).
L. Balance sheets. — The balance sheets. Schedule L, should
agree with the books of account or any differences should be recon-
ciled. The balance sheets for a consolidated return of affiliated
corporations should be f>irnished in accordance with Instruction I.
All corporations reporting to the Interstate Commerce Commis-
sion or to any National, State, municipal, or other public officer,
may submit, in lieu of Schedule L, copies of their balance sheets
prescribed by such authorities as at the beginning and end of the
taxable year.
Line 1 1 , Schedule L, should show land less any accumulated
amortization of the land as an emergency facility under the author-
ity of section 168.
Line 16, Schedule L, should be used by banks, building and
loan associations, and other financial institutions to report demand
and time deposits of customers, including withdrawable shares,
share accounts, and investment certificates.
M. Forms other than prescribed by return. — Banks, insurance
companies, and other corporations required to submit substan-
tially similar statements of income and expenses to any National,
State, municipal, or other public officer may submit with the
return a statement of income and expenses in the form furnished
to such officer, in lieu of the information requested in lines 1 to 30,
page 1, except that a railroad company may submit with the
return a statement on Form 1090. In such cases the taxable
income will be reconciled by means of Schedule M with the net
profits shown by the income and expense statement submitted,
and should be entered as line 30, page 1.
N. Attachments. — Attachments may be used in the preparation
of your return and supplemental schedules, provided they contain
all of the required information and that summarized totals of the
items shown in the attachments are entered on the return and
schedules. This does not apply to any tax computation portion
of a form or schedule.
O. Total assets. — Enter the total assets as of the end of the
taxable year as shown on line 14, Schedule L. In the event there
are no assets at the end of the taxable year, show the total assets
as of the beginning of the taxable year.
SPECIFIC INSTRUCTIONS (Numbered to correspond with the line numbers on page 1)
2. Cost of goods sold. — If the production, manufacture, pur-
chase, or sale of merchandise is an income-determining factor in
the trade or business, inventories of merchandise on hand should
be taken at the beginning and end of the taxable year, and may
be valued at cost, or at cost or market, whichever is lower, or by
any other permissible method.
In addition to any information that may be required to be
attached by the questions on page 2 of the form, you are also re-
quired to attach a detailed explanation of the method used to
establish market valuations. All work sheets and records used for
inventory purposes should be retained to support your inventory
valuation.
An inventory method once properly adopted is controlling until
permission to change is obtained from the Commissioner. Appli-
cation for permission to change an inventory method shall be
made in writing and filed with the Commissioner within 90 days
after the beginning of the taxable year in which it is desired to
effect a change. In case the inventories reported do not agree with
the balance sheet, attach a statement explaining the difference.
A corporation electing to use the last-in, first-out method of
valuing inventory provided for in section 472 must file Form 970
with the return for the first year of the election. Thereafter,
attach separate schedule showing: (1) a summary of all inven-
tories; (2) with respect to any inventories computed under section
472, the computation of the quantities and cost by acquisition
levels.
Cost of operations (where inventories are not an income-
determining factor). — If the amount entered on line 2 includes
an amount applicable to cost of operations, attach a schedule
showing: (1) Salaries and wages; and (2) other costs in detail.
5. Interest on obligations of the United States, etc. — Enter the
interest on line 5; and in Schedule L, the amounts of the various
obligations owned. Also enter on line 3, Schedule M, all interest
received or accrued during the year on the various obligations
listed therein. The net amount of interest reported on line 5 (a)
is also allowable as a deduction. See the instructions for Sched-
ule I. The amount of interest received or accrued on obligations
issued after February 28, 1941, by the United States or any
agency or instrumentality thereof should be entered on line 5 (b).
For provisions relating to amortizable bond premiums, see sec-
tion 171.
For special rules applicable to dealers in securities, with respect
to premium attributable to certain tax-exempt securities, see sec-
tion 75.
Non-interest-bearing obligations issued at a discount. — Tax-
payers on the cash basis may elect, as to all non-interest-bearing
obligations issued at a discount and redeemable for fixed amounts
increasing at stated intervals (for example. United States Savings
Bonds), to include the increase in redemption price applicable to
the current year. For the year of election the total increase in
redemption price of such obligations occurring between the date
of acquisition and the end of the year must be included. Attach
statement listing obligations owned and computation of the in-
crease. (Section 454.)
6. Other interest. — Enter on line 6, the amount of interest on
loans, notes, mortgages, bonds, bank deposits, corporate bonds,
etc. The term "corporate bonds" includes bonds, debentures,
notes, certificates of indebtedness, or other evidences of indebt-
edness issued by any corporation and bearing interest, with inter-
est coupons or in registered form. For provisions relating to
amortizable bond premium, see section 171.
7. Rents. — Enter the gross amount received for the rent of
property. Any expenses, including repairs, interest, taxes, and
depreciation should be included in the proper lines for deduc-
298
FACSIMILES OF TAX RETURNS, 1961
PAGE 4
tions. In the case of a lease entered into prior to January 1,
1954, if both lessor and lessee are corporations and if under the
lease the lessee is obligated to pay any part of the lessor's income
tax on the rental payment, this tax is excluded from lessor's gross
income and may not be deducted by lessee. (Section 110.)
8. Royalties. — Enter the gross amount received as royalties.
If a deduction is claimed for depletion, it must be reported on
line 23.
9. Gains and losses from sales or exchanges of capital assets
and other property. — The computation of gains and losses from
sales or exchanges of capital assets and property other than capital
assets should be made on separate Schedule D and filed with
Form 1120. Every sale or exchange of property, even though no
gain or loss is indicated, must be reported in detail. If for any
taxable year the net long-term capital gain exceeds the net short-
term capital loss, or in case of only a net long-term capital gain,
a computation of the alternative tax should be made on separate
Schedule D.
10. Other income. — Enter total amount of other income not
reported elsewhere in the return and attach schedule showing
details.
14. Repairs. — Enter the cost of incidental repairs, including
labor, supplies, and other items, which do not add to the value or
appreciably prolong the life of the property. E.xpenditures for
new buildings, machinery, equipment, or for permanent improve-
ments or betterments which increase the value of the property are
chargeable to capital account.
15. Bad debts. — Bad debts may be treated in either of two
wa>"s — (1) by a deduction from income in respect of debts which
become worthless in whole or in part, or (2) by a deduction from
income of a reasonable addition to a reserve for bad debts. (Sec-
tion 166.)
A taxpayer filing a first return of income may select either of
the two methods, and that method must be followed for subse-
quent years, unless permission is granted by the Commissioner
to change to the other method. Application for permission to
change the method shall be made in writing within 90 days after
the beginning of the taxable year for which it is desired to effect
the change.
Worthless debts arising from unpaid rents, and similar items of
taxable income, will not be allowed as a deduction unless the
income such items represent has been included in the return of
income for the year for which the bad debt deduction is claimed,
or for a previous year.
For treatment of bad debts of a mutual savings bank not having
capital stock represented by shares, a domestic building and loan
association, and a cooperative bank without capital stock organized
and operated for mutual purposes and without profit, see section
593 and the regulations thereunder.
16. Rents. — Enter rent paid or accrued for business property
in which the corporation has no equity. With respect to leases
entered into prior to January 1, 1954, see instruction No. 7.
17. Taxes. — Enter taxes paid or accrued during the taxable
>'ear and attach a schedule showing the type and amount of tax.
Do not include Federal income, war-profits, and excess-profits
taxes; estate, inheritance, legacy, succession, and gift taxes; foreign
or United States possession income taxes if any credit is claimed in
line 6 (tax computation) ; Federal taxes paid on bonds containing
a tax-free covenant, nor taxes not imposed upon the taxpayer.
See section 164 (d) regarding apportionment of taxes on real
property between seller and purchaser.
18. Interest. — Enter interest paid or accrued on business in-
debtedness. Do not include interest on indebtedness incurred or
continued to purchase or carry obligations (other than obligations
of the United States issued after September 24, 1917, and origi-
nally subscribed for by the taxpa\'er) the interest on which is
wholly exempt from income tax. (Section 265.)
See section 267 for limitation on deductions for unpaid expenses
and interest in the case of transactions between related taxpayers.
19. Contributions or gifts paid. — Enter contributions or gifts
actually paid within the taxable year to or for the use of ( 1 ) a
State, a possession of the United States, or any political sub-
division of any of the foregoing, or the United States or the
District of Columbia for exclusively public purposes; (2) a
corporation, trust, or community chest, fund, or foundation, created
or organized in the United States or in any possession thereof or
under the law of the United States, or of any State, or of the
District of Columbia, or of any possession of the United States,
organized and operated exclusively for religious, charitable,
scientific, literary, or educational purposes or the prevention of
cruelty to children or animals (but in the case of contributions or
gifts to a trust, chest, fund, or foundation only if such contribu-
tions or gifts are to be used within the United States or any of its
possessions exclusively for such purposes), no part of the net earn-
ings of which inures to the benefit of any private shareholder or
individual, and no substantial part of the activities of which is
carrying on propaganda, or otherwise attempting to influence leg-
islation; (3) posts or organizations of war veterans, or auxiliary
units of, or trusts or foundations for, any such posts or organiza-
tions, if such posts, organizations, units, trusts, or foundations are
organized in the United States or any of its possessions, and if no
part of their net earnings inures to the benefit of any private share-
holder or individual; or (4) nonprofit cemetery or burial com-
panies. The amount claimed shall not exceed 5 percent of the
corporation's taxable income computed without regard to ( 1 )
this deduction, (2) the "special deductions" in line 29 (b), and
(3) any net operating loss carryback to the taxable year under
section 172.
In the case of a corporation on the accrual basis, any contribu-
tion or gift will, at the election of the taxpayer made at the time
the return is filed, be considered as paid during the taxable year
if pa)-ment is actually made on or before the fifteenth day of the
third month following the close of the taxable year, and if the
contribution or gift has during the taxable year been authorized
by the board of directors of the corporation. A copy of such
authorization must be attached to the return.
Do not deduct as a business expense charitable contributions
which come within the above description, but which are unallow-
able in whole or in part because of the limitation contained in
section 170. (Section 162 (b).)
Any contributions paid during the taxable year in excess of the
amount deductible may be carried over and deducted in the two
succeeding taxable years subject to the 5 percent limitation pro-
vided in section 170 (b) (2). In a taxable year to which there is
a net operating loss carryover and charitable contributions in
excess of the amount deductible (or a charitable contribution
carryover from a preceding taxable year), see section 170 (b) (3).
Attach a schedule showing the name and address of each or-
ganization and the amount paid. If there is included a contribu-
tion carryover, show the amount and how the carryover was
detei"mined.
20. Losses by fire, storm, shipwreck, or other casualty, or theft. —
Enter losses sustained during the year, arising from fire, storm,
shipwreck, or other casually. For determination of the amount
deductible, see section 165 (b). Theft losses are deductible only
in the year in which discovered.
21. Amortization. — If a deduction is claimed on account of
amortization, attach a schedule showing: (1) A description of
the facilities or expenditures being amortized; (2) date acquired,
completed, or expended ; (3) amount being amortized; (4) amor-
tization deducted in prior years; (5) amortization period (num-
ber of months) ; (6) amortization for this year; and (7) the
total amount of amortization less the amount claimed in Schedule
A and elsewhere on the return. A suraraar>' of the total amor-
tization for each facility or expenditure must be shown in
Schedule H.
The law makes special provisions for amortization of the
following kinds of assets and expenditures:
(a) Emergency facilities. — Section 168;
\b) Grain storage facilities. — Section 169;
(c) Research and experimental e.xpenditures. — Section 174;
(d) E.xploralion expenditures. — Section 615;
(c) Development expenditures. — Section 616;
(/) Organizational expenses. — Section 248; and
(g) Trade-mark and trade-name expenditures. — Section 177.
For details concerning the information which must be furnished
in the statements of election required by these sections, consult
your District Director.
22. Depreciation. — If a deduction is claimed on account of
depreciation, fill in Schedule G. A reasonable allowance for the
exhaustion, wear and tear, and obsolescence of property used in
the trade or business or of property held by the taxpayer for the
production of income shall be allowed as a depreciation deduction.
(Section 167.) The allowance does not apply to inventories or
stock-in-trade nor to land apart from the improvements or physical
developments added to it. Depreciation on leasehold improve-
ments, patents and copyrights shall be included in Schedule G.
The useful life of an asset can be measured in units of produc-
tion, etc., but the ordinary practice is to measure useful life in
years. Business experience, engineering information, and other
relevant factors provide a reasonable basis for estimating the useful
FACSIMILES OF TAX RETURNS, 1961
299
life of property. The cost or other basis (see section 1012) to be
recovered should be charged off over the expected life of the
property to the taxpayer. For guidance, comprehensive tables of
"average useful lives" of various kinds of buildings, machines, and
equipment in many industries and businesses have been published
in a booklet called Bulletin F, which may be purchased for 30
cents from the Superintendent of Documents, Government Print-
ing OfEce, Washington 25, D.C. A brief description of the various
methods of depreciation follows:
(a) Straight line method. — The most common method of com-
puting depreciation is the "straight line" method. It allows for
the recovery of cost in equal annual amounts over the estimated
useful life of the property, with only salvage value remaining at
the end of its useful life. To compute the deduction, add the
cost of improvements to the cost (or other basis) of the asset and
deduct both the estimated salvage value and the total depreciation
allowed or allowable in past years. Divide the result by the num-
ber of years of useful life remaining to the asset — the quotient is
the depreciation deduction.
(b) Declining balance method. — Under this method a uniform
rate is applied each year to the remaining cost or other basis of
property (without adjustment for salvage value) determined at
the beginning of such year. While salvage is not taken into ac-
count in determining the annual allowances under this method, in
no event shall an asset be depreciated below salvage value. For
property acquired before January 1, 1954, or used property when-
ever acquired, the rate of depreciation under this method may not
exceed one and one-half times the applicable straight-line rate.
{c) Special rules for new assets acquired after December 31,
1953. — The cost or other basis of an asset acquired after Decem-
ber 31, 1953, may be depreciated under methods proper in the
past; or, it may be depreciated under any of the following methods
provided ( 1 ) that the asset is tangible, ( 2 ) that it has an estimated
useful life of three years or more to the taxpayer, and (3) that the
original use of the asset commenced with the taxpayer and com-
menced after December 31, 1953. If an asset is constructed, re-
constructed, or erected by the taxpayer, so much of the basis of the
asset as is attributable to construction, reconstruction, or erection
after December 31, 1953, may be depreciated under methods
proper in the past; or, it may be depreciated under any of the fol-
lowing methods provided that the asset meets qualifications (1)
and (2) above.
(/) Declining balance method. — This method may be used
with a rate not in excess of twice the applicable straight-line rate.
(2) Sum of the years-digit method. — Under this method annual
allowances for depreciation are computed by applying changing
fractions to the taxpayer's cost or other basis of property (reduced
by estimated salvage ) .
The deduction for each year is computed by multiplying the
cost or other basis of the asset (reduced by estimated salvage
value) by the number of years of useful life remaining (including
the year for which the deduction is computed) and dividing the
product by the sum of all the digits corresponding to the years
of the estimated useful life of the asset. In the case of a 5-year
life this sum would be 1 5 or ( 5 -I- 4 + 3 + 2 + 1 ) . For the first year
five-fifteenths of the cost reduced by estimated salvage value would
be allowable, for the second year four-fifteenths, etc.
(3) Other methods. — A taxpayer may use any consistent method
which does not result in accumulated allowances at the end of
any year greater than the total of the accumulated allowances
which would have resulted from the use of the declining balance
method. This limitation applies only during the first two-thirds
of the useful life of the property.
(d) Section 179 — Additional first-year depreciation allow-
ance.— Corporations may elect to write off 20 percent of the cost
of tangible personal property, but only to the extent of an aggre-
gate cost of $10,000, for the first taxable year for which a deduc-
tion is allowable under section 167. The cost of property does not
include so much of the basis of such property as is determined by
reference to the basis of other property held at any time by the
person acquiring such property. This additional depreciation is
limited to property acquired after December 31, 1957, with a re-
maining useful life of 6 years or more and which is not acquired
from an affiliated corporation (as defined in section 1504, except
that "more than 50 percent" stock ownership is substituted for "at
least 80 percent" wherever it appears in section 1504(a)). All
members of the affiliated group will be treated as one taxpayer, and
the $10,000 limitation will be apportioned among the members in
the manner prescribed by regulations. Further, for this allow-
ance to apply in any case, the basis of the property must not be
determined in whole or in part by reference to the transferor's
PAGE 5
basis. Depreciation on the remaining cost of the property may be
taken under any of the methods indicated above. The additional
first-year depreciation of an asset should be shown on a separate line
of the depreciation schedule rather than included on the line used
to show the regular depreciation of the asset.
A summary of the total depreciation for each method must be
shown in Schedule H.
23. Depletion. — If a deduction is claimed on account of deple-
tion, procure from the District Director: Form M (mines and
other natural deposits). Form O (oil and gas), or Form T (tim-
ber), fill in and file with return. If complete valuation data
have been filed with questionnaire in previous years, then file
with your return information necessary to bring your depletion
schedule up to date, setting forth in full statement of all trans-
actions bearing on deductions from or additions to value of
physical assets during the taxable year with explanation of how
depletion deduction for the taxable year has been determined.
(Sections 611, 612, and 613.) Expenditures to be deferred and
deducted ratably under the election provided in sections 616 (b),
relating to certain expenditures in the development of mines, and
615 (b), relating to deductions for mine exploration, are not to
be taken into account in determining the adjusted basis for prop-
erty for the purpose of computing a deduction for depletion
under section 611.
For details concerning the information which must be furnished
in the election to aggregate separate operating mineral interests
under section 614(b), consult your District Director.
24. Advertising. — Enter the total amount paid or incurred dur-
ing the year for advertising. Expenditures for advertising, to be
deductible, must be ordinary and necessary and bear a reasonable
relation to the business activities in which the corporation is
engaged.
25. Note: File Form 2950 to report the information required
in (a) below for years other than the first year a deduction is
claimed. The Form 2950 may be obtained from your District
Director.
(a) Pension, profit-sharing, stock bonus, annuity plans. — Enter
on line 25 (a) the total amount deductible under section 404.
A corporation claiming a deduction under section 404 must sub-
mit with its return, in addition to the information specified in the
regulations concerning such deduction, a statement with respect
to each plan showing the type of plan, i. e., pension, profit-sharing,
stock bonus, annuity, or other plan deferring the receipt of com-
pensation, whether or not the plan is qualified under section 401
(a), and if trusteed, whether or not the trust is exempt under
section 501 (a), and the method of funding, i. e., individual
annuity or insurance contracts, group annuity contract, group
permanent contract, or self-insured trust. If not funded, so indi-
cate. Contributions paid by an employer to or under a pension,
profit-sharing, stock bonus, annuity plan or compensation paid
or accrued on account of any employee under a plan deferring
the receipt of such compensaticm, are deductible only under sec-
tion 404, and are not deductible under section 162.
(6) Other employee benefit plans. — Enter on line 25 (b)
deductions for contributions to employee benefit plans other
than those claimed on line 25 (a), such as insurance, health, or
welfare plans. Submit with the return a schedule for each plan
showing ( 1 ) the nature of benefits, i. e., group term life insurance,
group permanent life insurance, noninsured death benefit, hos-
pitalization, surgical, medical, sickness, accident, major medical
expense, unemployment benefit, or other welfare benefits; (2)
method of financing, i. e., insured, industry or areawide fund, self-
insured fund, or direct benefit payments; (3) the amount of de-
duction; (4) the amount of employee contributions; (5) the
number of employees covered; and (6) if a self-insured plan, the
amount of benefits paid during the taxable year. Also show the
number of employees employed by the corporation.
26. Other deductions authorized by law. — Enter any other au-
thorized deductions for which no space is provided on the return.
Any deduction claimed should be explained in an attached
schedule.
No deduction is allowable for the amount of any item or part
thereof allocable to a class of exempt income other than interest.
For nonallowance of interest on indebtedness incurred or con-
tinued to purchase or carry tax-exempt securities, see instruction
18. Items directly attributable to wholly exempt income shall
be allocated thereto, and items directly attributable to any class
of taxable income shall be allocated to such taxable income. If an
item is indirectly attributable both to taxable income and exempt
income, a reasonable proportion thereof, determined in the light
of all the facts and circumstances in each case, shall be allocated
to each. A taxpayer receiving any such exempt income, or hold-
740-311 O - 64 - 20
300
FACSIMILES OF TAX RETURNS, 1961
PAGE 6
ing any property or engaging in any activity the income from which
is exempt shall submit with its return as a part thereof an itemized
statement, in detail, showing (1) the amount of each class of
exempt income, and (2) the amount of expense items allocated
to each such class (the amount allocated by apportionment being
shown separately).
In the case of mutual savings banks, cooperative banks, and
domestic building and loan associations, any amounts paid or cred-
ited to the accounts of depositors or holders of accounts as divi-
dends on their deposits or withdrawable accounts, if such amounts
may be withdrawn on demand subject only to customary notice
of intention to withdraw, are allowable deductions in computing
taxable income. (Section 591.)
Under section 592 a special deduction in computing taxable
income is allowed a mutual savings bank not having capital stock
represented by shares, a domestic building and loan association,
or a cooperative bank without capital stock organized and operated
for mutual purposes and without profit, for repayment during the
taxable year of loans made before September 1, 1951, by the
United States or its wholly owned agencies, or by a mutual
fund established under the authority of State law.
29. (a) Net operating loss deduction. — The "net operating loss
deduction" is the sum of the net operating loss carryovers and
carrybacks to the taxable year. (Section 172 (a).) A net oper-
ating loss may be carried back 3 years and carried over 5 years.
The net operating loss must first be carried to the earliest of the 8
taxable years to which it may be carried, then to the next earliest
year. etc. The portion of such loss which shall be carried to each
of the other 7 taxable years shall be the excess,if any,of theamount
of such loss over the sura of the taxable income for each of the
prior taxable years to which such loss may be carried. (Section
172 (b).)
The term "net operating loss" means the excess of allowable de-
ductions over gross income, computed with the following
modifications:
(a) No net operating loss deduction is allowed.
(b) The special deductions provided in section 242 (partially
tax-exempt interest) and section 922 (Western Hemisphere trade
corporations) are not allowed.
(c) The special deductions allowed by section 243 (dividends
received by corporations), section 244 (dividends received on cer-
tain preferred stock of public utilities), and section 245 (dividends
received from certain foreign corporations) are computed without
regard to the 85-percent limitation provided in section 246 (b).
See section 1.172-2 of the regulations.
(d) The special deduction allowed by section 247 (dividends
paid on certain preferred stock of public utilities) is computed
without regard to the provisions of subsection (a) (1) (B) of such
section. (Section 172 (d).)
As stated, the net operating loss deduction is the sum of the
carryovers and carrybacks. However, the following modifications
must be taken into account in determining the taxable income
for any ) car which must be subtracted from a net operating loss
to determine the portion of such loss which will still be available
to carry to a subsequent year:
(a) The special deductions provided in sections 242 (partially
ta.x-excmpt interest) and 922 (Western Hemisphere trade corpora-
tions) are not allowed.
(fc) The amount of the net operating loss deduction is deter-
mined without regard to the net operating loss for the loss year or
any taxable year thereafter.
If the corporation desires prompt adjustment for an overpay-
ment attributable to a net operating loss carryback, an appli-
cation for a tentative adjustment should be filed on Form 1139
within 12 months after the close of the taxable year in which
the net operating loss is sustained. (Section 6411.)
For treatment of net operating loss carryovers in certain corpo-
rate acquisitions, see section 381.
For special limitation on net operating loss carryovers in case
of a corporate change of ownership, see section 382.
Sections 852 (b) (2) and 857 (b) (2) provide that no net oper-
ating loss deduction shall be allowed in the case of a regulated in-
vestment company or a real estate investment trust.
Attach a schedule showing your computation.
29. (b) Special deductions. — See the instructions for Schedule I.
32. Credits. — Enter all payments and credits except the credit
allowed for income taxes paid to a foreign country or U.S. pos-
session (line 6, Tax Computation Schedule). (a) Where the
amount entered on this line includes an amount of tax paid with
application for extension in which to file, the duplicate copy of
Form 7004 must be attached. (b) If the amount includes a
credit for taxes paid by a regulated investment company on undis-
tributed capital gains, attach Copy B of Form 2439.
35. If you elect to have all or part of the overpayment applied
to your estimated tax, no interest shall be allowed on such portion
of the overpayment credited.
EXPENSE ACCOUNT ALLOWANCES— SCHEDULE E, COLUMN 7
Expense account allowance means: (1) amounts, other than
compensation, received as advances or reimbursements, and (2)
amounts paid by or for the corporation, for expenses incurred by
or on behalf of an officer including all amounts charged through
any type of credit card.
However, this term does not include amounts paid for: (a) the
purchase of goods for resale or use in your business; (6) incidental
expenses, such as the purchase of office supplies for the corporation
or local transportation in connection with an errand; and (c) such
fringe benefits as hospitalization insurance, approved pension trust
funds and unemployment insurance.
Column 7 of Schedule E is to be completed for your 25 highest
paid officers. To determine the highest paid officers for this
purpose all allowances including expense account allowances as
described above must be added to each officer's compensation.
Column 7 need not be completed for any officer for which the
combined amount is less than $10,000.
The information is to be submitted by each member of an
affiliated group which files a consolidated return.
For this purpose an officer is a person who is elected or ap-
pointed to office or who is designated as such in the corporation's
charter or bylaws such as regular officers, chairman of the
board, etc.
SCHEDULE I— SPECIAL DEDUCTIONS
1. Partially tax-exempt interest. — Enter the amount received
as interest on obligations of the United States or on obligations
of corporations organized under Act of Congress which are
instrumentalities of the United States, but only if (1) such
interest is included in gross income; and (2) such interest is
exempt from normal tax under the Act authorizing the issuance
of such obligations. This deduction must be reduced by any
amortizable bond premium as provided in section 171.
2. Dividends-received deductions. — (a) Dividends received
from a domestic corporation. — Enter an amount equal to 85 per-
cent of the amount received as dividends (except dividends on
certain preferred stock of public utilities) from a domestic cor-
poration subject to income tax. Amounts received as dividends
from mutual savings banks, cooperative banks, and domestic build-
ing and loan associations and allowed as a deduction to such banks
or building and loan associations shall not be treated as divi-
dends. In the case of dividends received from a regulated invest-
ment company, see section 854 regarding limitations on amount
deductible. Any dividend received from a real estate investment
trust which, for the taxable year of the trust in which the dividend
is paid, qualifies under sections 856-858 shall not be treated as a
dividend. For taxable years beginning after September 2, 1958,
a small business investment company operating under the Small
Business Investment Act of 1958 can take as a deduction an
amount equal to 100 percent of the dividends received.
(6) Dividends received on certain preferred stock of public
utilities. — Enter 62.115 percent of the amount received as divi-
dends on the preferred stock of a public utility which is subject
to income tax and is allowed a deduction, as provided in section
247, for dividends paid.
(c) Dividends received from certain foreign corporations. —
Enter 85 percent of dividends received from certain foreign
corporations. See sections 243 (d) and 245 for qualifications and
limitations on the amount of this deduction.
In general, no dividend-received deduction will be allowed on
any share of stock (A) which is sold or otherwise disposed of in
any case in which the corporation has held such share for 15 days
or less, or (B) to the extent the corporation is under an obligation
to make corresponding payments with respect to substantially iden-
tical stock or securities. Where the stock has preference in divi-
dends, the holding period is 90 days instead of 15 if the corporation
receives dividends with respect to such stock which are attributable
to a period or periods aggregating in excess of 366 days.
3. Total dividends-received deductions. — In a year in which a
net operating loss occurs, sections 172 (d) and 246 (b) provide
that the 85-percent limitation on the amount of these special
FACSIMILES OF TAX RETURNS, 1961
301
deductions shall not apply. In the case of a small business invest-
ment company, the dividends-received deduction of 100 percent re-
ported on line 3 is not subject to the overall 85-pcrcent limitation.
4. Deduction for dividends paid on certain preferred stock of
public utilities. — In the case of a public utility there is allowed
in accordance with section 247, an amount equal to 26.923 per-
cent of the l«sser of ( 1 ) the amount of dividends paid on its pre-
ferred stock during the taxable year, or (2) the taxable income for
the taxable year computed without regard to the deduction pro-
PAGE 7
vided in section 247. In a year in which a net operating loss
occurs, section 172 (d) provides that this special deduction shall
be computed without regard to section 247 (a) (1) (B).
5. Deductions for Western Hemisphere trade corporations. — In
the case of a Western Hemisphere trade corporation, as defined in
section 921, there is allowed under section 922 a deduction equal
to 26.923 percent of the taxable income of such corporation com-
puted without regard to the deduction provided in section 922.
Under the provisions of section 172 (d), this special deduction is
not allowed in a year in which a net operating loss occurs.
TAX COMPUTATION INSTRUCTIONS
1. Normal tax. — Section 11 provides a normal tax for taxable
years beginning before July 1, 1962, equal to 30 percent of tax-
able income. In the case of a taxable year beginning after June
30, 1962, the normal tax is equal to 25 percent of taxable income.
2. Surtax. — Section 1 1 provides a surtax equal to 22 percent
of the amount by which the taxable income (computed without
regard to the deduction, if any, provided in section 242 for par-
tially tax-exempt interest) exceeds $25,000.
3. Exceptions. — The tax imposed by section 1 1 shall not apply
to a corporation subject to a tax imposed by — (1) section 594
(relating to mutual savings banks conducting life insurance
business), (2) subchapter L (section 801 and following, relat-
ing to insurance companies), (3) subchapter M (section 851
and following, relating to regulated investment companies), or
(4) section 881 (a) (relating to foreign corporations not engaged
in business in United States).
4. Change in accounting period. — Under the provisions of sec-
tion 443 (b) (1) if a corporation changes its accounting period,
the taxable income for the short period beginning on the day after
the close of the former taxable year and ending at the close of the
day before the day designated as the first day of the new taxable
year shall be placed on an annual basis by multiplying the amount
thereof by 12 and dividing by the number of months in the short
period. The tax shall be that same part of the tax computed on
the annual basis which the number of months in the short period
is of 12 months.
However, taxpayers may elect to compute the tax for the
short period according to the method described below if an appli-
cation to do so is filed not later than the date when (giving effect
to any extensions granted) the return for the first full taxable
year after the beginning of the short period must be filed. (Sec-
tion 443 (b) (2).) For details concerning the form and content
of such an application, consult your District Director.
If a proper application is filed, the taxpayer may elect to pay
whichever tax under the following two methods is greater, in place
of the short period tax under section 443 (b) (1) : (1) Establish
the actual taxable income for the 12 months beginning with the
first day of the short period ; then compute the tax on that income.
Then determine as a short period tax that part of the tax so com-
puted which bears the same proportion to the total tax so com-
puted as the taxable income of the short period bears to the taxable
income of the 1 2 months. However, a taxpayer which distributes
substantially all its assets before the end of the 12-month period
described above, shall employ in the above computation the 12-
month period ending with the last day of the short period.
(2) Compute a tax on the taxable income of the short period as
if the short period were a full taxable year.
In annualizing income of a short period consisting of 7 days
or more, but less than 359 days, by reason of a change to a 52-53-
week fiscal year, the annualization is made on a daily basis as pro-
vided in section 441 (f) (2) (B) (iii).
5. Consolidated returns.- — Section 1503 provides that the tax
imposed under section 11 (c) or section 831 shall be increased
for any taxable year for which an affiliated group of includible
corporations makes or is required to make a consolidated return
by 2 percent of the consolidated taxable income (computed with-
out regard to the deduction, if any, provided in section 242 for
^Dartially tax-exempt interest). If the affiliated group includes
one or more Western Hemisphere trade corporations or one or
more regulated public utilities, the increase of 2 percent shall
be applied only on the amount by which the consolidated taxable
income of the affiliated group exceeds the portion (if any) of
the consolidated taxable income attributable to the Western
Hemisphere trade corporations and regulated public utilities in-
cluded in such group.
6. Insurance companies other than life or mutual. — All insurance
companies (other than life or mutual insurance companies), in-
cluding mutual marine insurance companies and mutual fire in-
surance companies exclusively issuing either perpetual policies
or policies for which the sole premium charged is a single deposit,
are subject to the taxes imposed by section 11. The taxable
income of such insurance companies is defined in section 832 and
differs from the taxable income of other corporations. This para-
graph does not apply to foreign insurance companies not carrying
on an insurance business within the United States. (Section 831.)
7. Life insurance departments of mutual savings banks. — A
mutual savings bank not having capital stock represented by
shares, authorized under State law to conduct a life insurance
business and which conducts such business in a separate depart-
ment the accounts of which are maintained separately from the
accounts of other departments of the bank is taxable under section
594 provided the life insurance department would, if it were
treated as a separate corporation, qualify as a life insurance
company under section 801.
The tax consists of the sum of — (1) a partial tax computed
under section 1 1 upon the taxable income of the bank determined
without regard to any items of gross income or deductions properly
allocable to the business of the life insurance department; and
(2) a partial tax upon the taxable income (computed as pro-
vided in section 802) of the life insurance department deter-
mined without regard to any items of gross income or deductions
not properly allocable to such department, at the rates and in
the manner provided in subchapter L with respect to life insurance
companies.
Tax computation. — For the purpose of computing the first par-
tial tax, a mutual savings bank should use Form 1 1 20, filling in
all applicable items (except lines 5 and 7) and schedules. The
first partial tax should be computed by using lines 1 to 5. For
the purpose of computing the second partial tax Form 1120L
should be used. The first partial tax should be added to the sec-
ond partial tax and the sum thereof entered on line 5 as the total
income tax. Subtract from line 5 the sum of any credits on line 6
and enter on line 7 the balance of income tax. Form 1120L
properly filled in should be attached to and made a part of Form
1120 and properly identified as an accompanying schedule. How-
ever, any Form 1120L so used need not be separately executed
under the penalty of perjury.
8. Credit for taxes. — If, in accordance with section 901, a credit
is claimed by a domestic corporation on line 6 (Tax Computation),
page 3, on account of income, war profits and excess profits taxes
paid or accrued to a foreign country or a possession of the United
States, Form 1118 should be submitted with the return. In case
credit is sought for taxes accrued but not paid, the District Direc-
tor may require a bond on Form 1 1 1 7 as a condition precedent to
the allowance of the credit. For carryback and carrj'over of a
foreign tax credit, see sections 904 (d) and 904 (e).
See General Instruction H for the requirement of an information
return on Form 2952.
9. Regulated investment companies. — For provisions relating
to the method of taxation of regulated investment companies, see
sections 851 through 855.
10. Real estate investment trusts. — For provisions relating to the
method of taxation of real estate investment trusts, see sections
856 through 858.
302
FACSIMILES OF TAX RETURNS, 1961
PAGE 8
PRINCIPAL BUSINESS ACTIVITY
In reporting the "Principal business activity/' on page 3, give the one business activity that accounts for the largest percentage
of "total receipts." "Total receipts" means gross receipts (line 1), plus all other income (lines 4 through 10). State the broad field of
business activity as well as the specific product or service, such as "Mining copper," "Manufacturing cotton broad woven fabric,"
^'Wholesale meat," or "Retail apparel." Where receipts are derived from two or more of the detailed industry groups listed heloWf show
only the one which is the major source of receipts. Use the appropriate group under the heading "FINANCE" if over 50 percent of
''total receipts" consists of investment income.
Enter the business group "code number" on page 1 from the following list. Give the code for the specific industry group from
which tlie largest percentage of "total receipts" is derived, »
AGRICULTURE, FORESTRY, AND
FISHERIES
Code
Oil Agriculture, forestry, and Bsheries.
MINING
Metal mining:
im Iron orps.
11)2 Copper, load, zlno, gold, silver ores.
li>9 Other niclal mininfr.
121 Bituminous coal and lignite mining.
Crude petroleum and natural gas:
131 Crude petioleum, natural gas, and
natural gas liquids.
13S Oil and gas field services.
Nonmetallic mineral and anthracite mining:
141 Stone, sand, gravel.
149 Other nonnictaUic minerals, including
anthracite mining.
CONSTRUCTION
151 General buildin;; contractors.
1.^2 Highway and street construction and
heavy con?trnction.
155 Special trade contractors.
MANUFACTURING
Beverage industries:
I'Jl Soft drinks, carbonated waters, and
flavoring extracts and sirups.
192 Malt li(|Uors and malt.
194 ^Vines, hrandy, and brandy spirits.
195 Distilled, rectified, blended liquors.
Food and kindred products:
2(J0 Meat [iroduels.
20! Dairy products.
202 Canning and preserving fruits, vege-
tables, and seafoods.
2*^3 Grain mill products.
204 l^nkery products.
20.5 Sugar.
206 Confectionery and related products.
207 Vegetable oil mills and animal, ma-
rine, and edible fats and oils.
208 Other food preparations and kindred
products.
211 Tobacco manufactures.
Textile mill products:
220 V'am and thread mills.
221 Broad woven fabric mills, cotton.
222 Broad woven fabric mills, man-made
liber and silk.
223 Broad woven fabric mills, wool:
including dyeing and finishing.
224 Narrow fabrics and oilier small wares
mills; cotton, wool, silk, and man-
made fiber.
22.1 Knilling mills.
226 Dyeing and finishing textiles, except
wool fal)rics and knit goods.
227 P'loor covering mills.
228 Other textile goods.
Apparel and other Bntshcd products made from
fabrics and similar materials:
231 Men's, youths', and boys' suiti^, coats,
overcoats, furnishiugs, work clothing,
and allied garments.
233 Women's, misses', children's, and
infants' outerwear and undergar-
ments.
237 Hats, caps, and millinery, fur goods,
and other ai)parel and accessories.
238 Other fabricated textile products.
Lumber and wood products, except furniture:
241 Logging camps, logging contractors,
and sawmills and planing mills.
243 Millwork, veneer, plywood, and pre-
fabricated structural wood products.
249 Wooden containers and other wood
products.
Furniture and fixtures:
2.11 IIon?:ehold furniture.
2Sy Olbce, public building, and other
furniture and fixtures.
Paper and allied products:
2(11 Pulp mills.
262 ra|)er, paperboard, building paper,
and builiMng board mills.
265 Paperboard containers and boxes.
269 Converted paper and paperboard
products, except containers and boxes.
Printing, publishing, and allied industries:
271 Newspapers: publishing, pubhshing
and printing.
Code
272 Periodicals: publishing, publishing
and printing.
273 Books.
275 Commercial printing, manifold busi-
ness forms, and greeting cards.
278 Other publishing, bookbinding and
related industries, and service indus-
tries for the printing trade.
Chemicals and allied products:
280 Industrial inorganic and organic chem-
icals.
281 Plastics materials and synthetic
resins, synthetic rubber, s>Tithetic and
other man-made fibers, except glass.
282 Drugs.
283 Soap, detergents, and cleaning prepa-
rations.
284 Paints, varnishes, lacquers, enamels,
and allied products.
285 Perfumes, cosmetics, and other toilet
preparations.
286 Agricultural chemicals.
288 Gum and wood chemicals and other
chemical products.
Petroleum refining and related industries:
291 Petroleum refining.
299 Paving and roofing materials and
other products of petroleum and coal.
Rubber and miscellaneous plastics products:
301 Tires and inner tubes.
306 Rubber footwear, reclaimed rubber,
and other fabricated rubber products.
307 Miscellaneous plastics products.
Leather and leather products:
314 Footwear, except rubber.
319 Leather and other leather products.
Stone, clay, and glass products:
321 Flat glass, glass and glassware, pressed
or blown, and glass products made of
purchased glass.
324 Cement, hydraulic.
325 Structural clay products.
326 Pottery and related products.
327 Concrete, gypsum, and plaster prod-
ucts.
329 Cut stone and stone products and
abrasive, asbestos, and other non-
metallic mineral products.
Primary metal industries:
331 Blast furnaces, steelworks, and rolling
and finishing mills.
332 Iron and steel foundries.
333 Primary and secondary smelting, re-
fining, rolling, draw ing, and extruding
of nonferrous metals and alloys.
336 Nonferrous foundries.
338 Other primary metal industries.
Fabricated metal products (including ordnance),
except machinery and transportation equipment;
340 Metal cans.
341 Cmlery, hand tools, general hardware.
342 Heating apparatus (except electric)
and plumbing fixtures.
343 Fabricated structural metal products,
344 .^crew machine products, bolts, nuts,
screws, rivets and wxshers.
345 Metal stampings.
346 Coating, engraving, and allied services.
347 Ordnance and accessories.
348 Miscellaneous fabricated wire prod-
ucts and other fabricated metal prod-
ucts.
Machinery, except electrical and transportation
equipment:
350 Engines and turbines.
351 Farm machinery and equipment.
352 Construction, mining, and materials
liandling machinery and equipment.
353 Mctahvorking machinery and equip-
ment.
354 Special industry machinery, except
mctahvorking machinery.
355 General industrial machinery and
e<|uipment.
356 Ollice. computing, and accounting
maciiines.
357 Service industry machines.
358 Other machinery, except electrical and
transportation equipment.
Electrical machinery, equipment, and sDpplies:
301 Fleetric transmission and distribution
equipment.
362 Electrical industrial apparatus.
363 Household appliances.
304 Klectric lighting and wiring equip-
ment.
Code
365 Radio and television receiving sets,
except communication types.
366 Communication equipment.
367 Electronic components and acces-
sories.
368 Other electrical machinery, equip-
ment, and supplies.
Transportation equinment, except motor vehicles:
371 Aircraft.
372 Aircraft parts.
373 Ship and boat building and repairing.
374 Railroad equipment.
37D Motorcycles, bicycles, and parts and
other transportation equipment.
Motor velucles and motor vehicle equipment:
381 Motor vehicles, passenger car bodies,
truck and bus bodies, truck trailers.
384 Motor vehicle parts, accessories.
Professional, scientific, and controlling instru-
ments; photographic and optical goods; watches
and clocks:
391 Engineering, laboratory, scientific and
research, and measuring and control-
ling instruments and equipment.
393 Optical instruments and lenses, sur-
gical, medical, and dental instruments
and supplies, ophthalmic goods.
396 Photographic equipment and sup-
plies.
397 Watches, clocks, clockwork operated
devices, and parts.
Other manufacturing industries:
401 Jewelry, silverware, and plated ware.
402 Costume jewelry and costume novel-
ties, exceftt precious metal.
404 Toys, amusement, sporting and
athletic goods.
408 Manufacturing not elsewhere classi-
fied.
TRANSPORTATION, COMMUNICATION,
ELECTRIC, GAS. AND SANITARY SERVICES
Transportation:
411 Railroad transportation.
412 Local and suburban transit.
413 Motor freight transportation and
warehousing.
414 Taxicabs, intercity passenger Irans-
portation, school busses, and other
local and intenirban passenger trans-
portation.
415 Pipe line transportation.
416 A\'ater tr;m sport at ion.
417 Transpoitation by air.
418 Transportation services.
Communication:
421 Telephone communication (wire or
radioV
422 Telegraph communication (wire and
radio),
423 Radio broadcasting and television.
429 Communication services, not else-
where classified.
Electric and gas companies and systems:
431 Electric companies and systems and
combination eompanies and systems.
432 Gas companies and systems.
441 Water supply and other sanitary services.
WHOLESALE TRADE
Groceries and related products:
477 Meiits and meat products.
479 Poultry and poultry products, fish
and seafoods, and other groceries and
related products.
Electrical goods, hardware, plumbing, healing
equipment and supplies:
4S6 Electrical goods.
487 Haidware, and plumbing and heating
equipment and supplies.
Other wholesalers:
491 Reer, wine, and distilled alcoholic
beverages.
492 Dry goods and apparel.
493 Drugs, chemicals, allied products.
494 Lumber luid construction materials.
495 Machinery, equipment, and supplies.
496 .Motor vehicles and equipment.
497 Farm products— raw materials.
498 Wholesalers, not elsewhere classified.
RETAIL TRADE
521 Food.
General merchandise:
fi31 Department stores.
532 Mail order houses.
Code
533 Limited price variety stores.
539 Merchandise vending machine oper-
ators, direct selling organizations, and
other general merchandise stores.
541 Apparel and accessories.
551 Furniture, home furnishings, equipment.
Automotire dealers and gasoline service stations:
561 Motor vehicle dealers.
663 Tires, batteries, accessories; aircraft,
marine, and other automotive dealers.
564 Gasoline service stations.
5S1 Eating and drinking places.
Building materials, hardware, (arm equipment:
591 Building materials.
595 Hardware and farm equipment.
Other retail stores:
601 Drug stores and proprietary stores.
602 Litjuor stores.
607 Jewelry stores.
608 Secondhand, book, sporting goods,
farm supply, fuel and ice dealers, and
other retail stores.
FINANCE, INSURANCE, AND REAL ESTATE
Banking:
621 Commercial and stock savings banks,
trust companies, and establishments
related to banking.
622 Mutual savings banks.
Credit agencies other than banks:
632 Savings and loan associations.
634 Personal credit institutions.
035 Business credit institutions.
638 Other credit agencies.
Holding and other investment companies:
641 Operating holding companies (com-
panies which derived less than 90 per-
cent but more than 50 percent of
"total receipts" from investments).
642 Regulated investment companies.
643 Small business investment co.,1958Act
644 Real estate investment trusts.
649 Other investment and holding com-
panies (other companies which de-
rived 90 percent or more of "total
receipts" from investments),
651 Security and commodity brokers, dealers,
exchanges, and services.
Insurance carriers:
661 Life insurance.
662 Mutual insurance, except life or ma-
rine, and except mutual fire insurance
companies issuing perpetual policies.
669 Other insurance carriers.
671 Insurance agents, brokers, and servicei
Real estate:
681 Real estate operators (except de-
velopers), and lessors of buildings.
683 Subdividers and developers and
operative builders.
684 Agents, brokers, and managers.
685 Title abstract companies.
689 Combinationsof real estate, insurance,
loans, law olhces.
Lessors of real property, except buildings:
692 Mining, oil, and similar properties.
693 Railroad property.
699 Other real property, except buildings.
SERVICES
701 Hotels, camps, other lodging places.
Personal services:
721 Laimdries, cleaning and dyeing.
723 Photographic studios, including com-
mercial photography.
729 Beauty, barber, shoe repair, and
pressing shops, funeral and other
personal services.
Business services:
731 Advertising.
739 Credit reporting and employment
agencies, news syndicates, duplicat-
ing, maiUng, stenographic, building,
and other business services.
Automobile and other repair services:
751 Auto repair services and garages.
759 Other repair services.
Motion pictures:
781 Motion picture production, distri-
bution, and service industries.
783 Motion picture theaters.
791 Amusement and recreation services, except
motion pictures.
800 Physicians and surgeons.
801 Other services.
FACSIMILES OF TAX RETURNS, 1961
303
SCHEDULE D
(Form 1120)
U.S. TREASURY DEPARTMENT— INTERNAL REVENUE SERVICE
SCHEDULE OF GAINS AND LOSSES FROM SALES
OR EXCHANGES OF PROPERTY
1961
or other taxable year beginning
FOR CALENDAR YEAR 1961
, 1961, and ending
, 19
Name and address
Employer identification number
PART I
.—SALE OR EXCHANGE OF PROPERTY UNDER SECTION 1231 (See Instructions— page 4)
a. Description of Properly
b. Dale Acquired
Mo. Day Yr.
c. Date Sold
Mo. Day Yr.
d. Gross Sales Price
(Contract price)
e. Depreciation Allowed
(or allowable) Since
Acquisition or March 1.
1913 (Attach sell edule)
f. Cost or Other Basis
and Cost of Improve-
ments Subsequent to
Acquisition or
March 1. 1913
g. Expense of Sale
h. Gain or Loss(Column
d plus column e less the
sum of columns f and g)
1.
2. Total (If gain, enter on line 6 below; if loss, enter on line 1, Part III.)
PART II.— CAPITAL ASSETS
Short-Term Capital Gains and Losses — Assets Held for Not More Than 6 Months
3.
4. Unused capital loss carryover from five preceding taxable years (att
5. Total of short-term capital gains or losses or difference between short
ach statement) . .
-term capital gain
s and losses
Long-T^rm Capital Gains and Losses — Assets Held for More "Ihan 6 Months
6
7. Total of long-term capital gcins or losses or difference between long-term capital gains and losses
Summary of Capital Gains and Losses
Gain or Loss To Be Taken Into Account
a. Gain
b. Loss
8. Net shorf-term capital gain or loss from line 5
10. Net short-term capital gain (line 8, col. a) reduced by any net long-term capital loss (line 9,
col. b). Enter here and on line 1, Part IV, page 2
X -- X X X X X X X
1 1 . Net long-term capital gain (line 9, col. a) reduced by any net short-term capital loss (line 8,
col. b). Enter here and on line 2, Part IV, page 2
XXXXXXXXX
12. Excess of losses over gains in lines 8 and 9. This excess is not allowable
X X X X X X X X X
304
Page 2
FACSIMILES OF TAX RETURNS, 1961
Alternative Tax Computation for Calendar Year 1961
13. Line 1, Tax Computation, page 3, Form 1 120
14. Net long-term capital gain reduced by any net short-term capital loss (line 1 1 of summary, page 1)
15. Line 13 minus line 14
16. If amount of line 15 is:
(a) Not over $25,000—
Enter 30 percent of line 15 (32 percent if a consolidated return)
(b) Over $25,000—
Enter 52 percent of line 1 5 (54 percent if a consolidated return)
Subtract $5,500 and enter difference
5,500.00
17. Adjustment for partially tax-exempt interest; enter 30 percent of line 1, Schedule I, page 3, Form 1120, but not
in excess of 30 percent of line 1 5 above
18. Partial tax (line 1 6 less line 17)
19. 25 percent of line 14
20. Alternative tax (line 18 plus line 19)
21. Normal tax and surtax (line 4, Tax Computation, page 3, Form 1 120)
22. Income tax (line 20 or 21, whichever is lesser). Enter here and on line 5, Tax Computation, page 3, Form 1 120 .
PART in.— PROPERTY OTHER THAN CAPITAL ASSETS
a. Description of Property
b. Dale Acquired
Mo. Day Yr.
c. Dale Sold
Mo. Day Vr.
d. Gross Sales Puce
(Contract price)
e. Depreciation Allowed
(or allowable) Since
Acquisition or March 1,
1913 (Attach schedule)
1. Costor Other Basis
and Cost of Improve-
ments Subsequent to
Acquisition or
March 1. 1913
|. Expensed Sale
h. Gain or Loss
(Column d plus column
e less the sum of
columns f and g)
1
_ —
2. Total net gain (or 1
oss). Enter her
= and on line 3.
Port IV, below. .
PART IV.— TOTAL SCHEDULE D GAINS AND LOSSES
1. Net short-term capital gain from Part II, page 1, line 10
2. Net long-term capital gain from Part II, page 1, line 11
3. Net gain (loss) other than capital assets from Port III, page 2, Une 2.
4. Total (lines 1-3). Enter here and on Form 1120, page 1, line 9
State with respect to each item of property reported in Schedule D: (1) How property was acquired
(2) Whether at time of sale or exchange — (Check appropriate block(s))
rn (b) where purchaser was a corporation, Q
more than 50 percent in value of its cap-
ital stock and 50 percent in value of your
capital stock was owned directly or indi-
rectly by or for the same individual or his
family, and
I — I (a) purchaser owned directly or indi-
rectly more than 50 percent in value
of your outstanding stock.
(c) where purchaser was a corporation,
more than 50 percent in value ot its cap-
ital stock was owned directly or indirectly
by you.
(3) Name and address of purchaser
FACSIMILES OF TAX RETURNS. 1961
305
INSTRUCTIONS
(References are to the Internal Revenue Code)
Gains and losses from sales or exchanges of capital assets and
other property. — Report sales or exchanges of capital assets and
sales or exchanges oi properly other than capital assets in Schedule
D. Every sale or exchange of properly, even though no gain or loss
may be indicated, must be reported in detail.
Losses from sales or exchanges of capital assets shall be allowed
only to the extent of gams from such sales or exchanges. However,
the amount of a net capital loss sustained in any taxable year may
be carried over to each of the five succeeding taxable years and
treated in each such succeeding taxable year as a short-term capital
loss to the extent not allowed as a deduction against any net capital
gains of any taxable year intervening between the taxable year in
which the net capital loss was sustained and the taxable year to which
carried.
Definition of capital assets. — The term "capital assets" means
property held by the taxpayer (whether or not connected with its
trade or business), but does not include (1) stock in trade of the tax-
payer or other property of a kind which would properly be included
in the inventory of the taxpayer if on hand at the close of the taxable
year, or property held by the taxpayer primarily for sale to customers
in the ordinary course of its trade or business; or (2) property used in
the trade or business, of a character which is subject to the allowance
for depreciation provided in section 167, or real property used in the
trade or business of the taxpayer; or (3) certain copyrights, literary,
musical, or artistic compositions, or similar properties; or (4) accounts
or notes receivable acquired in the ordinary course of trade or busi-
ness for services rendered or from the sale of property described in
(1) above; or (5) an obligation of the United States or any of its pos-
sessions, or of a State, or any political subdivision thereof, or of the
District of Columbia, issued on or after March 1, 1941, on a dis-
count basis and payable without interest at a fixed maturity date
not exceeding 1 year from the date of issue.
Classification of capital gains and losses. — The phrase "short-
term" applies to the category of gains and losses arising from the sale
or exchange of capital assets held for 6 months or less, and the phrase
"long-term" to the category of gains and losses arising from the sale
or exchange of capital assets held for more than 6 months.
Enter lull description of each item of property sold or exchanged,
even though no gain or loss may be indicated. Such description
should include the following facts: (a) For real estate, location and
description of land, description of improvements, details explaining
depreciation; (b) for bonds or other evidences of indebtedness, name
of issuing corporation, description of the particular issue, denomina-
tion, and amount; (c) for stocks, name of issuing corporation, class of
stock, number of shares, and capital changes affecting basis (non-
taxable stock dividends, other nontaxable distributions, stock rights,
etc.).
The "basis" for the property is not subject to the same rule for re-
porting gains as for losses, if the property was acquired before
March 1, 1913. If the property sold or exchanged was acquired
prior to March 1, 1913, the basis for determining GAIN is the cost or
the fair market value as of March 1, 1913, adjusted as provided in
section 1016, whichever is greater, but in determining LOSS the
basis is cost so adjusted. If property was acquired after February 28,
1913, basis for both gain and loss is the cost of such property, except
as otherwise provided. The exceptions arise chiefly where property
was acquired by bequest, gift, tax-free exchange, involuntary con-
version, or wash sale of stock; see sections 1014, 1015, 1031, 1033,
and 1091, respectively. If the amount shown as the basis is other
than actual cosh cost of the property sold or exchanged, full details
must be furnished regarding the acquisition of the property.
Enter in column "e," the amount of depreciation, exhaustion, wear
and tear, obsolescence, amortization and depletion in respect of the
property. This amount shall be the sum of the following:
(a) The amount of depreciation, exhaustion, wear and tear,
obsolescence, amortization, and depletion which has been allowed
Page 3
(but not less than the amount allowable) in respect of such property
since date of acquisition, or since February 28, 1913, if the property
was acquired before that date. For any period after December 31,
1951, the amount of depreciation, etc. allowed (and which is in
excess of the amount allowable) shall be disregarded to the extent
that such excess does not result in a reduction for any taxable year
of the taxpayer's income or excess profits taxes. In respect of any
period after February 28. 1913, and before January 1, 1952, the tax-
payer may disregard depreciation, etc., v/hich was in excess of the
amount allowable and which did not result in reduction of income or
excess profits taxes only if an election is made in accordance with
regulations. See section 1020; and
(b) The amount of depreciation, exhaustion, wear and tear,
obsolescence, amortization, and depletion actually sustained prior to
March 1, 1913, if the property was acquired before tfiat date.
Subsequent improvements to be entered in column "f" include ex-
penditures for additions, improvements renewals, and replace-
ments made to resSore the property or prolong its useful life. Do not
include ordinary repairs, interest, or taxes in column "f" or else-
where in computing gain or loss.
If emergency facilities are sold or exchanged, see section 1238.
Losses on securities becoming worthless. — If any securities
(as defined below) become worthless v<ithin the taxable year and
are capital assets, the loss resulting therefrom shall, in the case of a
taxpayer other than a bank, as defined in section 581, be considered
as a loss from the sale or exchange, on the last day of such taxable
year, of capital assets. Section 165 (g) (1).
Definition of security. — For the purpose of determining capital
losses under section 165, the term "security" means a share of stock
in a corporation; a right to subscribe for, or to receive, a share of
stock in a corporation; or a bond, debenture, note, or certificate, or
other evidence of indebtedness, issued by a corporotion or by a gov-
ernment or political subdivision thereof, with interest coupons or in
registered form. However, securitic- issued by certain affiliated
corporations shall not be deemed capital assets. Section 165 (g) (3).
Losses not allowable. — No loss shall be recognized in any sole
or other disposition of shares of stock cr securities whore there has
been acquired substantially identical stock or securities, or there
has been entered into a contract or option to acquire substantially
identical stock or securities, v/ithin 30 rlays before or after the date of
such sale or disposition, except in cases of dealers in stocks and
securities which have sustained the loss in a transaction made in the
ordinary course of business. Section 1091.
Except in the case of dist'-ibutions in liquidation, no deduction shall
be allowed in respect ot losses from sales or exchanges of property,
directly or indirectly, between an individual and a corporation in
which such individual owns, directly or indirectly, more than 50 per-
cent in value of the outstanding stock; or (except in the case of distri-
butions in liquidation) between two corporations more than 50 per-
cent in value of the outstanding stock of each of which is owned,
directly or indirectly, by or for the same individual, if either one of
such corporations, with respect to the taxable year of the corpora-
tion preceding the date of the sale or exchange was, under the law
applicable to such taxable year, (1) a personal holding company,
as defined in section 542, or (2) a foreign personal holding company,
as defined in section 552. (For the purpose of determining the owner-
ship of stock, in applying this paragraph, see section 267.)
Gain on sales by a ''controlled" corporation. — In the case of
a sale or exchange, directly or indirectly, of property between an
individual and a corporation more than 80 percent in value of the
outstanding stock of which is owned by such individual, his spouse,
and his minor children and minor grandchildren, any gain recog-
306
FACSIMILES OF TAX RETURNS, 1961
Page 4
nized to the transferor trom such sale or exchange shall be treated
as gain from the sale or exchange of property which is neither a
capitc! oSiet nor property described in cectior, 1231, if such property
in the hands of the transferee is depreciable under section 167.
Section 1239.
Gains and losses from involuntary conversion and from the
sale or exchange of certain properly used in the trade or busi-
ness.— The teim "property used in the trade or business," cs used
in section 1231, means property which has been held more than 6
months, v;hich is used in the trade or business, and which is either
real properly or property subject to depreciation ur:der section 167,
and which is not (a) property of a kind which would properly be
includible in the inventory of the taxpayer if on hand at the close of
the taxable year, (b) property held by the taxpayer primarily for
sale to customers in the ordinary course of its tiade or business, or
(c) certain copyrights or similar properties. Such term also includes
timber and coal with respect to which section 631 applies as 'weW as
unliarvested crops to which section 1231 (b) M) applies. Such term
also includes livestock (but not Dcultry) held for draft, breeding, or
daily purpose J and held for 12 months or more from the date of
acguisiiion.
Section 1231 p-ovides special trentrT^cnt for the gains and Icsres
upon the sale or exchange of "property used in the trade or business"
and upon the compulsory or involuntary conversion of (1) such prop-
erty and (2) capital assets held for more thon 6 months. Such gains
and losses during the taxable year are t-eoted as gains and losses
from the sale or exchange of capital assets held for more than 6
months, it the aggregote of such gain.*; exceeds the aggregate of
such losses, if, however, such gains do not exceed such losses, such
gains and losses shall not be treated as gains and losses from the sale
or exchc.ngr ;t capit'il assetr.
In determining whether gains do or do not exceed losses, it is
necessary to include the gains and losses to the extent that they
would be included if they were all ordi:iary gains and losses. The
limitation of section 1211 on the deductibility of capital losses does
not operate to exclude any such losses from the computation as to the
excess of gains ever losses, but all such losses are included in full.
The total shown on line 2 determines whether the items reflected
theiein represent a long-term capital gain or an ordinary loss. The
lota! miij'. b" en'eret' on 'he firct line of the appropriate Schedules
of Part li or Part III.
For special treatment of gain or loss upon the cutting of tim.ber, or
up^n the di'poral of timbr.r or coal under a contract by which the
owner retains an economic interest in such ti;nber or coal, see
section 63 1 .
Long-term capital gains from regulated investment com-
panies.— Include in income as a long-term capital gain the amount
the corporation has been notified constitutes its share of the undis-
tributed capita! gains of a regulated investment company. See
specific instruction 32 of Form 1 120, for method of claiming credit ot
tax paid on such gains.
Alternative tax. — If for any taxable year the net long-term capital
gain exceeds the net short-term capital loss, or if there is only a net
long-term capital gain, section 1201 imposes an alternative tax in
lieu of the normal tax and surtax imposed upon taxable income, if
any, only if such tax is less than the tax imposed by section 1 1 (re-
lating to normal tax and surtax on corporations), sections 821 and
831 (relating to normal tax and surtax on insurance companies,
other than life insurance companies), or section 511 (a) (1) (relating
to taxation of business income cf certain organizations described In
section 511 (a) (2)). The alternative tax is the sum of (1) a partial
tax, computed at the normal tax and surtax rates on the taxable in-
come decreased by the amount of the excess of the net long-term
capital gain over the net short-term capital loss, and (2) 25 percent
of such excess.
If the corporation computes an alternative tax under section 1201
and is entitled to special deductions for dividends received (.sections
243, 244, 245), the special deduction for dividends paid (section
247), the special deduction for a Western Hemisphere trade corpora-
tion (section 922), or the special deduction for a China Trade Act
corporation (section 941), such special deduchons are to be based
upon taxable income including the excess of net long-term capital
gain over net short-term capital loss.
Bonds, etc., losses of banks. — In the case of a bank, as defined
in section 58 1 , if the losses in the taxable year from sales or exchanges
of bonds, debentures, notes, or certificates, or other evidences of in-
debtedness, issued by any corporation (including one issued by a
government or political subdivision thereof) exceed the gains from
such sales or exchanges, such excess shall be considered as an
ordinary loss and deductible in full against other income. Section
582.
Dealers in securities. Capital gains and ordinary losses. —
Under the provisions of section 1236, gain by a dealer in securihes
from the sale or exchange of a security, as defi.ned in section 1236,
shall in no event be considered as gain from the sale or exchange of
a capital asset unless (a) the security was, before the expiration of the
thirti-:;th day after the date of its acguisiiion, clearly identified in the
dealer's records as a security held for investment or, it acguired before
October 20, 1951, was so identified before November 20, 1951; and
(b) the security was not, at any time after the expiration of such
thirtieth day, held by the dealer primarily for sale to customers in
the ordinary course of trade or business. A loss from the sale or
exchange of a security shall, if section 582 (c) is not applicable, be
considered a capital loss if at any time after November 19, 1951,
the security was clearly identified in the dealer's records as a security
held for investment.
Short sales of capital assets. — For rules regarding tax conse-
guences of certain short sales of stock or other securities (including
those dealt with on a "when issued" basis), and transactions in
commodity futures, see section 1233.
Additional Instructions Fos Insurance Companies Using This Schedule
Companies taxable under section 831 and having losses from
capital assets sold or exchanged in order to obtain funds to meet
abnormal insurance losses, etc., shall attach a schedule corre-
sponding to Schedule B, Form 1 120M.
For companies taxable unaer section 831 or section 821, "net
capital loss" means the amouni by which the losses for the taxable
year from sales or exchanges of capital assets exceed the sum of the
gains from such sales or exchanges and the lesser of (1) the taxable
income ^computed without regard to goins or losses from sales or
exchanges ot capital assets or to the deduction for partially tax-
exempt interest provided in section 242) or (2) losses from the sale or
exchange ot capital assets sold or exchanged to obtain funds to meet
abnormal insurance losses and to provide for the payment of divi-
dends and similar distributions to policyholders.
For companies taxable under section 821, all references to "line"
numbers, Form 1 120, shall be considered as references to the appro-
priate "line" in Form 1120M.
Life insurance companies taxable under section 802, see Schedule
D (Form 1120L).
FACSIMILES OF TAX RETURNS, 1961
307
roRMll20-F
U.S. Treasury Department
Internal Revenue Service
UNITED STATES INCOME TAX RETURN
OF FOREIGN CORPORATION-1961
or Other Taxable Year Beginning 1961, Ending
(PLEASE TYPE OR PRINT)
Number and street
Qty or town, postal zone number. State or Country
Employer Identification No.
NOTE: 1. Nonresident — A foreign corporation NOT engaged in trade or business within the U.S. at any time during the taxable
year which has received income from U.S. sources on which the tax has not been fully satisfied at the source,
file pages 1 and 2 only, of this return.
2. Resident — A foreign corporation which at any time within the taxable year engaged in trade or business within the
U.S., file the complete return omitting any entry on page 2.
A. Country under whose laws incorporated __
B. Name of foreign country under the laws of which the income
reported on this return is subject to tax _._
C. Dote incorporated _
D. The corporation's books are in care of
located at
£• Was the corporation at any time during the taxable year en-
gaged in trade or business within the U.S.? Yes □ No Q
T. Did the corporation have a permanent establishment in the
United States at any time during the taxable year within
the meaning of any applicable tax convention between the
United States and a foreign country? Yes D No Q
If "Yes," name the foreign country
6. Did the corporation at any time during the taxable year own
directly or indirectly 50 percent or more of any class of
stock of a U.S. corporation? Yes □ No Q
Did any corporation, individual, partnership, trust, or associa-
tion at any time during the taxable year own directly or
indirectly 50 percent or more of any class of the corporation's
stock? Yes D No D
If either answer is "Yes," attach separate schedule showing:
(1) name and address;
(2) percentage owned;
(3) date acquired; and
(4) the District Director's office in which the income tax
return of such corporation, individual, partnership,
trust, or association for the last taxable year was filed.
H. Did the corporation at any time during the year own directly
or indirectly any stock of another corporation other than a
U.S. corporation? Yes □ No D
If "Yes," attach statement as required by Instruction H.
I. If this form is filed after the due date, has an extension of time
for filing been applied for? Yes Q No Q
If "Yes," attach a copy of application to this return.
J. If the corporation filed a United States income tax return for
the preceding taxable year, indicate District Director's office
in which filed __
K. Did the corporation at any time during the year have an agent
in the U.S.? Yes Q No Q
If "Yes," complete the following:
Kind of agency _ ___ ___
Name _
Address ___
L. Is the corporation a foreign personal holding company under
section 552 of the Internal Revenue Code? Yes Q No D
If "Yes," have Forms 957 and 958 been filed? Yes Q No Q
(See sec. 6035 of the Code.)
M. Is the corporation a personal holding company? Yes □
(See instruction C.)
NoD
TOTAL income tax (from line 7, Tax Computation Schedule, page 5 or line 11, page 2)
Credits for amounts paid on 1961 income tax:
(a) Tax paid with application for extension of time in which to file
(b) Payments and credits on 1961 Declaration of Estimated tax
District Director's office where paid ___ _.
(c) United States income tax paid or withheld at the source
(d) Credit from regulated investment companies (attach Form 2439)
If tax (line 1) is larger than payments (line 2), the balance is TAX DUE. Enter balance here.
If tax (line 1) is less than payments (line 2) enter the OVERPAYMENT here
Enter amount of line 4 you want — Credited on 1962 estimated tax Refunded.
SIGNATURE AND VERIFICATION (See Instruction E)
I declare under penalties of perjury that I have examined this return (including accompanying schedules and statements) and to the
best of my knowledge and belief it is true, correct, and complete. If prepared by a person other than taxpayer, his declaration is based
on all information of which he has any knowledge.
CORPORATE
SEAL
(Dale)
(Signature of officer)
{Individual or firm signature of preparer)
(Title)
(Address)
(Dote)
308
FACSIMILES OF TAX RETURNS, 1961
Page 2
SECTION I.— TO BE COMPLETED BY NONRESIDENT FOREIGN CORPORATION FOR INCOME RECEIVED FROM
UNITED STATES SOURCES ON WHICH THE TAX HAS NOT BEEN FULLY SATISFIED AT THE SOURCE
Include only those itenr\s of income on which United States income tax was not fully paid at source unless the form is to be
used as a claim for refund of tax withheld at source. However, tax credits resulting from undistributed long-term capital gains
of regulated investment companies are not considered tax withheld at source. The rate of tax on each item of income listed
below is 30% unless limited by tax treaty. Fill in treaty rates where applicable.
Nome of treaty country, if any:
Nature of income
1. Dividends $ _
2. Interest
3. Rents
4. Royalties -
5. Fiduciary distributions (Attach a statement showing
type of income and rate)
6. Annuities
7. Other fixed or determinable annual or periodical
Amount of income
Rate of tax
8> Gains from disposal of timber or coal (Attach state-
ment of details)
9. Total flines 1 through 8)
10. Tax under section 541 of the Internal Revenue Code (Attach Schedule 1 120 PH)
11. Total income tax liability (sum of lines 9 and 10). Enter here and on line 1, page 1
.%■
-%.
■ %.
-%.
-%.
-%■•
Amount of tax
Schedule A.— EXPLANATION OF LINES 1 THROUGH 8
(Enter each individual item of income)
1. Payer of income and, if known, withholding agent (name and address)
(Show owner of record if other than taxpayer)
2. Nature of income (such as
interest, dividends, etc.)
3. Gross amount of income
4. Date of
payment
5. Amount of United States
income tax assumed and/or
withheld at source
$
$- - -
TOTAL Column 3
$
X X X X
X X X X X X X
Enter total of Column 5 here and on line 2(c), page 1
$
Has the corporation excluded from gross income in this return any item of income from sources within the United States
on which the tax has not been fully satisfied at the source or on which no tax has been paid at the source? Yes □
If "Yes," attach a statement setting forth the amount, nature, and source of each such item of income and the reason it has
been excluded from gross income.
NoD
FACSIMILES OF TAX RETURNS, 1961
309
Page 3
SECTION II.— TO BE COMPLETED BY RESIDENT FOREIGN CORPORATION
IMPORTANT — All applicable lines and schedules of this form must be filled in. Where additional space is needed for schedules,
attachments must conform to the official form and totals must be entered in the form schedules.
S
o
u
o
a
o
Gross Receipts Less: Returns and allowances .
Less: Cost of goods sold (Schedule A) and/or operations (Attach Schedule) .
Gross Profit
Dividends (Schedule C)
Interest on obligations of the United States, etc. issued:
(a) Prior to 3-1-41 — (1) U.S. savings and Treasury bonds
owned in excess of the principal amount of $5,000; and
(2) obligations of a U.S. inslrumentality
(b) After 2-28—41, by U.S., any agency or instrumentality. .
Other interest
Rents
Gross Amount of
Interest
Less: Amortrzable
Bond Premium
Royalties
Net gains (losses) (from separate Schedule D) .
Other income (attach schedule)
TOTAL income, lines 3 to 10, inclusive. .
M
2
O
H
P
Q
H
Q
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
Compensation of officers (Schedule E)
Salaries and wages (not deducted elsewhere)
Repairs (Do not include cost of improvements or capital expenditures) .
Bad debts (Schedule F)
Rents
Taxes (attach schedule)
Interest
Contributions or gifts paid (attach schedule) (see instructions for limitation)
Losses by fire, storm, shipwreck, or other casualty, or theft (attach schedule)
Amortization (attach schedule)
Depreciation (Schedule G)
Depletion (attach schedule)
Advertising
Amounts contributed under: (a) Pension, profit-sharing, stock bonus, annuity plans (see instr.) . . .
(b) Other employee benefit plans (see instr.)
Other deductions (Schedule J)
TOTAL deductions in lines 12 to 26, inclusive
Taxable income before net operating loss deduction and special deductions (line 1 1 less line 27) .
Less: (a) Net operating loss deduction (see instructions)
(b) Special deductions (Schedule I)
Line 28 less line 29
A. Business description (see p. 8 Instr.): 1. Code No.
2. Principal business activity
B.
3. Principal product or service-
Has the corporation excluded from gross income in this return
any income from sources vrithin the United
States? Yes D No D
If "Yes," attach a statement setting forth the amount, nature,
and source of each such item of income and the reason it has
been excluded from gross income.
C. Were Forms 1096 and 1099 filed for the calendar year 1961 in
connection with:
Taxable dividends Yes Q No D
Other payments Yes D No Q
D. Did you have any contracts or subcontracts subject to the
Renegotiation Act of 1951? Yes D No D
If "Yes," see inst. f, and enter amount here
Amount of income (or deticit) for: 1958 _
1959 ._... 1960
Did you claim a deduction for expenses connected with: (If
answer to any question is "Yes," check applicable boxes
within that question.)
(1) A hunting lodge n, working ranch or farm n. fishing
camp □, resort property n, pleasure boat or yacht n. or other
similar facility Q? (Other than where the operation of the
facihty was the principal business.) Yes D No D
(2) The leasing, renting, or ownership of a hotel room or
suite O, apartment n, or other dwelling n, which was used by
customers or employees or members of their families? (Other than
use by employees while in business travel status.) Yes Q No D
(3) The attendance of your employees' families at conven-
tions or business meetings. Yes □ No □
(4) Vacations for employees or members of their families?
(Other than vacation pay reported on Form W-2) Yes D No Q
310
FACSIMILES OF TAX RETURNS, 1961
Page 4
Schedule A.— COST OF GOODS SOLD. (See Instruction 2)
(Where inventories are an incomeKietermining factor)
1. Inventory dt beginning of year
2. Merchandise bought for manuiacture or sale.
3. Salaries and wages
4. Other costs per books (Attach schedule) . . . .
S. Total.
6. Less: Inventory at end of year
7. Cost of goods sold (Enter here and on line 2,
page 3)
1 . Method of inventory valuation — Cost □; lower of cost or mar-
ket D; LIFO □; other □. . If other, attach explanation.
2. Was the method of inventory valuation indicated above the
same method used for 1960? □ Yes Q No- M "No" attach
explanation.
3. If inventory is valued at lower of cost or market, enter total cost
$ and total market val-
uation $ - of those items valued
at market.
4. If closing inventory was taken by physical count, enter date in-
ventory was taken If not at end of
year, attach an explanation of how the end of year count
was determined.
5. If closing inventory was not taken by a physical count, attach an
explanation of how inventory items were counted or measured.
Schedule C— INCOME FROM DIVIDENDS
1. Name of Declaring Corporation
2. Domestic Corporations
Taxable Under Cliapter 1,
Internal Revenue Code*
3. Certain Preferred Stock
of Public Utilities Tax-
able Under Ctiapter 1,
Internal Revenue Code
4. Foreign Corporations
5. Oilier Corporations
Totals
Total of columns 2, 3, 4, and 5 (Enter here and on line 4, page 3)
"Except (a) dividends on certain preferred stock of public utilities, which should be entered in column 3; and (b) dividends, which should be entered in column 5,
received from China Trade Act corporations, from corporations to which section 931 applies, and from corporations exempt from tax under sections SOI and 521.
Include certain dividends received from foreign corporations as described in section 243 (d).
Schedule D.
-Separate Schedule D (Form 1120) should be used in reporting sales or exchanges of property. (See Instruction 9)
Schedule E.— COMPENSATION OF OFFICERS (See Instructions page 6)
Name and Address of Officer
2. Official Title
3. Time De-
voted to
Business
Percent of Corporation
Stock Owned
6. Amount of
Compensation
7. Expense Account
Allowances
4. Common
5. Preferred
Total compensation of officers (Enter here an
d on line 12, pa
ge 3) . . . .
UM^^S^M
Schedule F.— BAD DEBTS. (See Instruction 15)
1. Tax-
able
Amount of Notes and Accounts Receivable
Outstanding at—
4. Taxable Income
Reported
5. Sales on Account
6 Bad Debts of Corpo-
ration if No Reserve Is
Carried on Books
If Corporation Carries a Reserve
7. Gross Amount Added
to Reserve
8. Amount Charged
Against Reserve
Year
2. Beginning of year
3. End of Year
1958
1959
1960
1961
NOTE: Securities which are capital assets and which became worthless within the taxable year should be reported in separate Schedule D.
Schedule C— DEPRECIATION. (See InstrucHon 22 and Schedule H)
1. Kind of Property (if buildings, stale material of which construct-
ed). Exclude Land and Other Nondepreciable Property, List
Assets in Groups by Depreciation Method
2. Date
Acquired
3. Cost or Other
Basis
(Exclude land)
4. Depreciation
Allowed (or
allowable) in
Prior Years
5. Method of
Computation
6. Rate (%)
or Life
(years)
7. Depreciation
This Year
1 Total
3. Balance — ^Enter here and on line 22, pc
ge 3
FACSIMILES OF TAX RETURNS, 1961
311
Page 5
Schedule H.— SUMMARY OF DEPRECIATION AND AMORTIZATION SCHEDULES
1. Straight line method:
(a) Assets acquired prior to 1-1-54.
8. Emergency facilities
9- Grain storage facilities
(b) Assets acquired after 12-31-53.
2. Declining balance method
3. Sum of the years-digits method
10. Research or experimental expenditures. . .
4. Based on units of production
11. Exploration and development expenditures .
S. Addl. 1st year (Sec. 179)
6. Other methods
13. Trademark and trade name expenditures.
14. Total amortization claimed
7. Total depreciation claimed
Schedule I.— SPECIAL DEDUCTIONS
1. Partially tax-exempt interest (See Instruction 5)
2. Dividends-received:
(a) 85 percent of column 2, Schedule C
(b) 62. 1 1 5 percent of colunm 3, Schedule C
(c) 85 percent of dividends received from certain foreign corporations .
3. Total dividends-received deductions (sum of lines 2 (a), (b), and (c) but not to exceed 85 percent of the excess
of line 28, page 3 over line 1 of this schedule.) (See Instructions in case of net operating loss.)
4. Dividends paid on certain preferred stock of public utilities (See Instructions in case of net operating loss)
5. Total special deductions (enter here and on line 29(b), page 3)
Schedule J.— OTHER DEDUCTIONS
Total (Enter here and on line 26 page 3) . . .
TAX COMPUTATION SCHEDULE
5,500.00
1. (a) Line 30, page 3 (b) plus line 1, Schedule I Enter total here ->
2. If amount of line 1 is:
(a) Not over $25,000 — Enter 30 percent of line 1
(b) Over $2S,000 — Enter 52 percent of line 1
Subtract $5,500, and enter difference
3. Adjustment for partially tax-exempt interest. Enter 30 percent of line 1 (b) , but not in excess of 30 percent of line 1
4. Normal tax and surtax (hne 2 less line 3)
5. Income tax (hne 4, or line 22 of separate Schedule D)
6. Tax under section 541 of the Internal Revenue Code (from Schedule 1120 PH)
7. Total income tax (line 5 plus hne 6) . Enter here and on line I , page 1
312
FACSIMILES OF TAX RETURNS, 1961
Schedule L.— BAUiNCE SHEETS (See InstrucHons)
Page 6
ASSETS
10,
11.
12,
1. Cash
2. (a) U.S. Gov'fobligotions and its instrumentalities,
(b) State, subdivisions thereof, etc
3. Notes and accounts receivable
(a) Less: Reserve for bad debts
4. Inventories: (a) Other than last-in, first-out
(b) Last-in, first-out
5. Other current assets including short term market-
able investments (Attach schedule)
6. Loans to stockholders
7. Mortgage and real estate loans
8. Other investments (Attach schedule)
9. Buildings and other fixed depreciable assets
(a) Less: Accumulated amortization and depr.. .
Depletable assets
(a) Less: Accumulated depletion
Land (net of any amortization)
Ir^tangible assets (amortizable only)
(a) Less: Accumulated amortizafion
13. Other assets (Attach schedule)
14. Total Assets
LIABILITIES AND CAPITAL
15. Accounts payable
16. Deposits and withdrawable shares
17. Bonds, notes, and mortgages payable (maturing
less than one year from date of balance sheet) .
Other current liabilities (Attach schedule)
Loans from stockholders
Bonds, notes, and mortgages payable (maturing
one year or more from date of balance sheet)
Other habilities (Attach schedule)
Capitol stock: (a) Preferred stock
(b) Common stock
Paid-in or capital surplus
24. Surplus reserves (Attach schedule)
25. Earned surplus and undivided profits
26. Total Liabilities and Capitol
18.
19.
20.
21.
22.
23.
Beginning of Taxable Year
Amount
End of Taxable Yeai
Total
Schedule M.— RECONCILIATION OF TAXABLE INCOME AND ANALYSIS OF EARNED SURPLUS AND UNDIVIDED PROFITS
~1
Earned surplus and undivided
profits at end of preceding tax-
able year (Schedule L)
2. Taxable income before net oper-
ating loss deduction and spe-
cial deducfions (line 28, page 3)
3. Nontaxable interest on:
(a) Obligations of a State, pos-
session of the United States,
or any political subdivision of
any of the foregoing, or the
District of Columbia
(b) All postal savings bonds
4. Other nontaxable income (Attach
schedule)
5. Charges against surplus reserves
deducted from income in this re-
turn (Attach schedule)
6. Adjustments for tax purposes not
recorded on books (Attach sch.)
7. Sundry credits to earned surplus
(Attach schedule)
8. Total of lines 1 to 7
9. Total distributions to stockholders charged to earned
surplus during the taxable year: (a) Cash
(b) Stock of the corporation
(c) Other property (Attach schedule)
10. Contributions in excess of 5% limitation
11. Federal income and excess profits taxes
12. Insurance premiums paid on the life of any officer or
employee where the corporation is directly or indi-
rectly a beneficiary
13. Unallowable interest incurred to purchase or carry
tax-exempt interest obligations
14. Excess of capital losses over capital gains
15. Additions to surplus reserves (Attach schedule)
16. Other unallowable deductions (Attach schedule) . . . .
17. Adjustments for tax purposes not recorded on books
(Attach schedule)
18. Sundry debits to earned surplus (Attach schedule) . . ,
19. Total of lines 9 to 18
20. Earned surplus and undivided profits at end of the
taxable year (Schedule L) (Line 8 less line 19) . . .
FACSIMILES OF TAX RETURNS, 1961
313
How To Prepare Your 1961 U.S. Income Tax
Return of Foreign Corporation on Form 1120— F
(References are to the Internal Revenue Code)
GENERAL INSTRUCTIONS
A. Corporations required to make a return on Form 1120-F. —
All foreign corporations (except a foreign life insurance com-
pany subject to the tax imposed by section 802 and foreign
mutual insurance companies subject to the tax imposed by sec-
tion 821) doing business within the United States or receiving
income from sources within the United States consisting of fixed
or determinable annual or periodical income and amounts de-
scribed in section 631(b) and (c) (relating to disposal of timber
and coal with a retained economic interest) which are considered
to be capital gains must file Form 1120-F. The term "foreign
corporation" means a corporation not created or organized in the
United States or under the law of the United States or of any
State.
If a receiver, trustee in dissolution, trustee in bankruptcy, or
assignee has possession of or holds title to all or substantially all
the property or business of a corporation, whether or not the
property or business is being operated, he must make a return of
income for the corporation in the same manner and form re-
quired of other corporations. (Section 6012.)
B. Period to be covered by return. — Returns shall be filed for
the calendar year 1961 or fiscal year beginning in 1961 and end-
ing in 1962. A fiscal year is an accounting period of 12 months
ending on the last day of a calendar month other than December,
but if a taxpayer has made the election provided in section
441(f), the term "fiscal year" means an annual period varying
from 52 to 53 weeks. If a taxpayer has no annual accounting
period, or keeps no books, or has an accounting period which
does not qualify as a fiscal year, the return must be filed for the
calendar year, except as provided in section 443.
For the procedure to follow in changing an established ac-
counting period, see your District Director.
C. Personal holding companies. — A foreign corporation which
is a personal holding company, as defined in section 542 but not
within the definition of section 552, is subject to the tax imposed
by section 541 on undistributed personal holding company in-
come. Section 541 imposes a tax upon the undistributed per-
sonal holding company income (as defined in section 545) of
corporations classified as personal holding companies. Every
foreign corporation which is a persona! holding company under
section 542 must file a schedule 1 120 PH with its return on Form
1120-F.
Under the provisions of section 542, a corporation is a "per-
sonal holding company" if at least 80 percent of its gross income
for the taxable year is personal holding company income as de-
fined in section 543, and if at any time during the last half of
the taxable year more than 50 percent in value of its outstanding
stock is owned, directly or indirectly, by or for not more than
five individuals. (Sections 541-547.)
D. Foreign personal holding companies. — Section 551(a)
requires that the undistributed foreign personal holding com-
pany income of a foreign personal holding company, as defined
in section 552, shall be included as a dividend in the gross in-
come of the United States shareholders in the amount provided
by subsection (b). Schedule 1120 PH is not required, but in-
formation returns on Forms 957 and 958 must be filed by the
officers, directors, and certain United States shareholders as
provided by section 6035 and the regulations thereunder.
E. Signature and verification. — The return must be signed
either by the president, vice president, treasurer, assistant treas-
urer or chief accounting officer, or by any other corporate officer
(such as tax officer) who is authorized to sign. A receiver,
trustee, or assignee must sign any return which he is required to
file on behalf of a corporation. The return must also be signed
by any person, firm, or corporation who prepared the taxpayer's
return for compensation. If the return is prepared by a firm
or corporation, it should be signed in the name of the firm or
corporation. This verification is not required if the return is
prepared by a regular, full-time employee of the ta.xpayer.
F. Failure to file, etc. — Substantial additions to the tax are
imposed for failing to file a return, for late filing, and for filing
a false or fraudulent return.
G. Classes of foreign corporations. — For purposes of the in-
come tax, foreign corporations are divided into two classes,
namely, nonresident foreign corporations and resident foreign
corporations. A nonresident foreign corporation is a foreign
corporation which is not engaged in trade or business within the
United States at any time during the taxable year. A resident
foreign corporation is a foreign corporation which, at some time
during the taxable year, is engaged in trade or business within
the United States.
H. Stock ownership in foreign corporations. — A corporation
owning directly or indirectly any stock of a foreign corporation
must attach a statement showing the name and address of each
company and the total number of shares of each class of out-
standing stock owned during the taxable year. If the corpora-
tion owned 5 percent or more in value of the outstanding stock
of a foreign personal holding company, attach a statement
setting forth in complete detail the information required by
section 551 (d).
NONRESIDENT FOREIGN CORPORATIONS
(a) Requirement for filing. — Every foreign corporation not
engaged in trade or business within the United States at any time
during the taxable year must file a return of income on the gross
amount received as fixed or determinable annual or periodic
gains, profits, and income from sources within the United States.
If the tax liability is fully satisfied at the source, a return of in-
come is not required. (For exception, see instruction (d).)
(b) Fixed or determinable annual or periodic income. — 5uch
income includes, but is not limited to, interest, dividends, rents,
annuities, royalties, and the share of the fixed or determinable
annual or periodic income of an estate or trust which is required
to be distributed currently, or which has been paid or credited
during the taxable year, to a beneficiary of such estate or trust.
(c) Engage in trade or business within the United States. —
This phrase does not include the effecting, through a resident
broker, commission agent, or custodian, of transactions in the
United States in stocks or securities, or in commodities (if of a
kind customarily dealt in on an organized commodity exchange,
if the transaction is of the kind customarily consummated at
such place, and if the foreign corporation has no office or place
of business in the United States at any time during the taxable
year through which or by the direction of which such trans-
actions in commodities are effected).
((/) Claim for refund. — Where this form is being used as a
claim for refund, include all income from sources within the
United States even though the tax thereon has been fully satis-
fied at the source except where the refund results solely from the
credit for the tax paid by a regulated investment company on
undistributed capital gains. Where the refund results solely
from such credit, enter the amount claimed on lines 2(d) and 4,
page 1, and attach Copy B of Form 2439; no entries on lines 1
through 11, page 2, are required. Where such refund is re-
duced by any additional tax due on items of income upon which
the tax has noj been fully satisfied at the source, the items
creating the reduction of the refund must also be shown on the
appropriate lines on pages 1 and 2.
(e) Filing of return and payment of tax. — A nonresident
foreign corporation is required to file only pages 1 and 2 of this
return. The return must be filed with the Director of Inter-
national Operations, Internal Revenue Service, Washington 25,
D.C., on or before the 15th day of the sixth month following
the close of the taxable year. The tax must be paid in full
when the return is filed; or in two installments, as follows: 50
percent on or before the 1 5th day of the sixth month and 50
percent on or before the 15th day of the ninth month following
the close of the taxable year. If any installment is not paid on
or before the date fixed for its payment, the whole amount of
the tax unpaid shall be paid upon notice and demand.
(/) Items exempt from tax. — The following items of income
are exempt, except where otherwise indicated, from United
States income tax and should not be included in gross income:
( 1 ) The proceeds of life insurance policies, paid by reason
of the death of the insured. If any part of the proceeds is held
by the insurer under an agreement to pay interest, the interest is
taxable; however, see section 101(d). Amounts received under
a life insurance or endowment policy, not payable by reason of
Instructions — Form 1120-F (1961)
314
FACSIMILES OF TAX RETURNS, 1961
PAGE 2
the death of the insured, are included in gross income to the
extent provided in section 72;
(2) Interest upon (1) the obligations of a State, territory,
or a possession of the United States, or any political subdivision
thereof, or the District of Columbia; or (2) bonds, notes and
certificates of indebtedness of the United States issued prior to
March 1, 1941, and beneficially owned by a foreign corporation
not engaged in business in the United States; or (3) obligations
of instrumentalities of the United States issued prior to March
1, 1941, if and to the extent exempted from tax by the acts
under which such obligations were issued. If the corporation
owned at any time during the taxable year any of the obligations
described in this paragraph attach to the return a statement
showing the number and amount of such obligations, the period
during which owned, and the income received therefrom;
(3) Interest on deposits with persons, including individuals,
partnerships, or corporations, carrying on the banking business,
paid to persons not engaged in business within the United States;
(4) Interest from sources without the United States, deter-
mined under the provisions of section 862 ;
(5) Dividends from domestic corporations constituting in-
come from sources without the United States, determined under
the provisions of section 862 ;
(6) Dividends from a foreign corporation to the extent that
they constitute income from sources without the United States,
determined under the provisions of section 862; and
(7) Income to the extent exempt bv tax convention (see Tax
Conventions below).
(,g) Income to be included. — All income from sources within
the United States consisting of fixed or determinable annual or
periodic income and amounts described in section 631(b) and
(c) which are considered to be capital gains is includible where
the tax liability is NOT fully satisfied at the source.
Some of the items upon which the tax liability will not have
been fully satisfied at the source are interest received during the
year in connection with so-called tax-free covenant bonds upon
which a ta.x of 2 percent was paid at the source, accrued interest
received in connection with the sale of bonds between interest
dates, and dividends received from a foreign corporation where
50 percent or more of the gross income of such foreign corpora-
tion for the 3-year period ending with the close of its taxable
year preceding the declaration of such dividends (or for such
part of such period as such corporation has been in existence)
was derived from sources within the United States as determined
under the provisions of sections 861 through 864, such dividends
being treated as gross income from sources within the United
States in an amount which bears the same ratio to such dividends
as the gross income of such corporation for such period derived
from sources within the United States bears to its gross income
from all sources.
(k) Tax computation. — Section 881 provides a tax of 30 per-
cent. However, if a taxpayer is a resident of, or a corporation
created under the laws of any country shown under the heading
of Tax Conventions below, refer to the income ta.x convention
entered into by the United States with your respective country
in order to ascertain the exemption from, and reduced rates of,
United States income tax to which you may be entitled under
the convention with your country.
Tax Conventions
Country
Australia
Austria
Belgium
SupplementaJ-
A3 extended to
Overseas Terri-
tories
Canada-
Supplemental —
Supplemental--
Denmark
Official text
symbol
' TIAS 2880
TIAS 3923
Finland-
France
Second Con-
vention
Supplemental-
Supplemental-
Germany-
Greece
Protocol
Honduras-
TIAS 4280
:TS 983
TIAS 2347
TIAS 3916
TIAS 1854
TIAS 2B96
TS 885
TS 988
TIAS 1982
TIAS 3844
TIAS 2902
TIAS 2902
Effect
date
ve
.Ian. 1.
1953
Jan. 1.
1957
Jan. 1.
1953
Jan. 1.
195S
Jan. 1.
1959
Jan. 1,
1941
Jan. 1.
1951
Jan. 1,
1957
Jan. 1.
1948
Jan. 1.
1952
Citation "
Country
(Terminated)
Jan. 1. 1945
Jan. 1, 1950
Varies
Jan. 1. 1954
Jan. 1. 1953
Ja-n. 1. 1903
Jan. 1, 1957
C.B. 1954-2, 614 (T.D.
6108)
C.B. 1957-2. 985: C.B.
1958-2. 1038 (T.D.
6322)
C.B. 1954-1, 132 (T.D.
6056)
C.B. 1964-2. 626
C.B. 1956-1, 816 (T.D.
6160)
C.B. 1960-1. 739
(T.D. 6438)
C.B. 1960-1. 752
(T.D. 6469)
C.B. 1960-1, 739
(T.D. 6438)
C.B. 1960-1. 752
(T.D. 6469)
C.B. 1960-2, 625
C.B. 1943, 526 (T.D.
5206)
C.B. 1965-1. 024
C.B. 1953-2, 59 (T.D.
6047 )
C.B. 1957-2, 1014
C.B. 1949-1. 104 (T.D.
5692)
C.B. 1950-1. 76 (T.D.
, 5777)
C.B. 1953-2, 185 (T.D.
6030)
C.B. 1956-2. 1067
(T.D. 6202)
C.B. 1945. 622
C.B. 1946-1, 134
(T.D. 6499)
C.B. 1956-1. 840
C.B. 1957-2. 1030
C.B. 1957-2. 1020
(T.D. 6273)
C.B. 1955-1. 635
C.B. 1955-1. 041 (T.D.
6122)
C.B. 1954-2. 638 (T.D.
6109)
C.B. 1957-2. 1033
C.B. 1957-2. 1040
(T.D. 6264)
Ireland
Italy
Japan
Protocol
Netherlands--.
Supplemental-
Netherlands
Antilles
New Zealand-
Norway-
Supplemental—
South Africa
Protocol
Sweden
Official text
symbol
TIAS 2336
TIAS 3679
TIAS 3176
TIAS 3901
TIAS 3367
TIAS 2360
TIAS 2510
TIAS 2510
TS 958
Switzerland TIAS 2316
United Kingdom.
Supplemental-.
Supplemental-.
Supplemental-.
Effective
date
Citation ^
Jan. 1, 1951
Jan. 1. 1956
Jan. 1.
Jan. 1.
1955
1957
Jan. 1. 1947
Nov. 10. 1955
Jan. 1.
Jan. 1,
1955
1951
Jan. 1. 1951
Jan. 1, 1960
Jan. 1, 1959
July 1.
July 1.
Jan. 1.
1940
1948
1940
C.B. 1962-1. 89 (T.D.
6897)
TIAS 3165
TIAS 4124
TIAS 4141
Jan. 19.
Jan. 1.
Jan. 1.
1951
1945
1955
1956
1959
B. 1956-2. 1096
B. 1956-2, 1105
(T.D. 6216)
B. 1955-1. 658
B. 1955-1. 666 (T.D.
6130)
B. 1957-2. 1051
B. 1949-1. 92
(T.D. 5690)
B. 1950-1. 92 (T.D.
5778)
B. 1955-2, 777 (T.D.
6153)
B. 1956-2. 1116
B. 1955-2. 777 (T.D.
6153)
B. 1956-2, 1116
B. 1953-1. 238 (T.D.
957)
B. 1953-1. 228 (T.D.
5956)
B. 1955-2. 793 (T.D.
6150)
B. 1960-1. 755
(T.D. 6431)
B. 1960-2. 630
(T.D. 6489)
B. 1960-1. 755
(T.D. 6431)
B. 1960-2. 646
B. 1954-2. 651
B. 1954-2. 655
B. 1940-2. 43 (T.D.
4975)
B. 1951-2. 75 (T.D.
5S67)
B. 1955-2. 814 (T.D.
6149)
B. 1946-2. 73 (T.D.
32)
C.B. 1947-1. 209
C
B. 1947-2. 100 (T.D.
569)
B. 1957-1
B. 1958-2
B. 1960-1. 767
(T.D. 6437)
665
1078
' Treaties and International Agreements.
* Treaty Series.
^ Cumulative Internal Revenue Bulletin is cited as C.B.
Treasury Decision is cited as T.D.
RESIDENT FOREIGN CORPORATIONS
(a) Requirement for filing. — Every foreign corporation,
which at some time during the taxable year engaged in
trade or business within the United States must file a return of
income from sources within the United States, consisting of the
items of gross income specified in section 861(a) plus the items
of gross income allocated or apportioned to such sources in ac-
cordance with section 863.
(6) Accounting tnethods. — Taxable income shall be computed
in accordance with the method of accounting regularly used by
the taxpayer in maintaining its books and records. In all cases
the method adopted should clearly reflect ta.xable income. The
basic methods of accounting are the "cash receipts and disburse-
ments method" and the "accrual method." Section 446 permits
the use of these methods or any other method permitted under
the Code or any combination of these methods in accordance
with regulations. If a taxpayer engages in more than one trade
or business, it may, with respect to each trade or business, use a
different method of accounting. Each method must, however,
FACSIMILES OF TAX RETURNS, 1961
315
clearly reflect the income of the particular trade or business with
which it is used, and separate profit and loss statements for each
trade or business must be submitted. Except in those cases
where the law specifically permits it, a taxpayer may not change
the method of accounting upon the basis of which it has reported
its income in prior years (for its income as a whole or with re-
spect to any separate trade or business) without first securing
consent. For procedure to hi followed in securing consent, see
your District Director.
Cash receipts and disbursements method. — Under this method,
a taxpayer includes all items of taxable income (whether cash,
property, or services) in the year when it is actually or construc-
tively received and claims as deductible expenses only those ex-
penses actually paid. Income is constructively received when
the amount is credited to the taxpayer's account, or set aside for
it, and is unconditionally, subject to its command. This includes
uncashed checks, bank interest credited, matured bond coupons,
and other similar items which can be immediately turned into
cash. Do not deduct capital expenditures.
Accrual method. — Under this method income is reported in
the year when the taxpayer first has a definite right to income,
the amount of which can be ascertained with reasonable ac-
curacy while deductions are taken in the year in which there is
first established a specific liability, the amount of which can be
ascertained with reasonable accuracy. Where the right to in-
come or the liability for expense is uncertain, or the amount of
such income or expense cannot be ascertained with reasonable
accuracy, accrual is generally postponed until a determination
is possible.
Other methods. — Separate provisions are contained in section
453 for installment method of accounting. For other informa-
tion on accounting methods, see your District Director.
Rounding off to whole-dollar amounts. — If you wish, the
money items on your return and accompanying schedules re-
quired by such return may be shown as whole-dollar amounts.
This means that you eliminate any amount less than 50 cents, and
increase any amount from 50 cents through 99 cents to the next
highest dollar.
(c) Filing of return and payment of tax. — Returns of corpora-
tions must be filed on or before the 15th day of the third month
following the close of the taxable year with the District Director
of Internal Revenue for the district in which the corporation's
principal place of business or principal office or agency is located.
(Section 6072.)
For extension of time for filing returns, see section 6081 and
the regulations thereunder.
The balance of tax due as shown on line 3, page 1, of the re-
turn, must be paid in full when the return is filed or in two in-
stallments, 50 percent on or before the 15th day of the third
month and 50 percent on or before the 15th day of the sixth
month following the close of the taxable year.
If any installment is not paid on or before the date fixed for
its payment, the whole amount of the tax unpaid shall be paid
upon notice and demand by the District Director. The tax may
be paid in cash or by check or money order drawn to the order
of "Internal Revenue Service." Cash payment should be made
only in person at the District Director's office.
A declaration of estimated tax must be m.ade by every corpora-
tion which is subject to income tax under section 1 1 or 1201 (a),
if its income tax for the taxable year can reasonably be expected
to exceed $100,000 plus the amount of any estimatetl credits
against tax. (See Form 1 120 ES.)
Additional charge for underpayment of estimated tax.—
Underpayment of installments of estimated tax will result in
additional charges for the period from the due date of each in-
stallment until paid, or until the due date for filing the tax re-
turn, whichever is the earlier.
The charge with respect to any underpayment of any install-
ment is mandatory and will be made unless the exceptions speci-
fied in section 6655(d) are applicable.
If you have an underpayment of estimated tax and believe the
additional charge should not be asserted due to the applicability
of any of the "relief provision.'." of section 6655(d), attach a
statement to your return explaining which of the provisions
applies to you, showing any necessary computations. If you
wish, you may obtain Form 2220 from the nearest Internal
Revenue Service office for this purpose.
(d) Information at the source. — Every corporation making
payments to a United States citizen, resident individual, partner-
ship, or fiduciary in the course of its trade or business of ( 1 )
interest, rents, commissions, or other fi.xed or determinable in-
come of $600 or more during the calendar year 1961, or (2)
salaries or wages of $600 or more shall make returns on Forms
1096 and 1099, except that the making of such returns will not
PAGE 3
be required with respect to salary or wage pa^Tiients included on
Form W-2, provided copies of withholding statements on Form
W-2 are furnished. If a portion of such salary or wage pay-
ments was reported on a Form W-2, only the remainder must
be reported on Form 1099.
Except as stated below, the returns on Forms 1096 and 1099
shall also include dividend payments totaling $10 or more during
the calendar year 1961 to each shareholder who is an individual
(citizen or resident of the United States), a resident fiduciary,
or a resident partnership any member of which is a citizen or
resident.
In the case of payments by a building and loan association, a
cooperative bank, a homestead association, a credit union, or a
savings and loan association, such total shall be $600 or more.
In the case of pa>Tnents by a corporation described in sections
501(c)(12), (15), (16), 521, and 522, or in the case of a na-
tional farm loan association or a production credit association,
such total shall be $100 or more.
The returns on Forms 1096 and 1099 shall also include (except
in the case of insurance companies taxable under subchapter L
and corporations exempt under section 501(c)(I2) or (15))
patronage dividends, rebates, and refunds totaling $100 or more
during the calendar year 1961, whether in cash, merchandise,
capital stock, revolving fund certificates, retain certificates, cer-
tificates of indebtedness, letters of advice, or in some other
manner.
Payments made which are subject to withholding at source
under the provisions of sections 1441 and 1442 must be reported
on Forms 1042 and 1042 S.
(e) Certain transfers of property on or after January I,
1951. — Under certain circumstances the $25,000 exemption
from surtax and the $100,000 accumulated earnings credit are
not allowed or may be reduced to a lesser figure. Section 1551
provides that if a corporation on or after January 1, 1951, trans-
fers all or part of its property (other than money) to another
corporation which was created for the purpose of acquiring such
property or which was not actively engaged in business at the
time of such acquisition and if after such transfer the transferor
corporation or its stockholders, or both, are in control of such
transferee corporation during any part of the taxable year of
such transferee corporation, the transferee corporation shall not
for such taxable year (except as may be otherwise determined
under section 269(b) ) be allowed either the $25,000 exemption
from surtax provided in section 11(c) or the $100,000 accumu-
lated earnings credit provided in section 535(c), unless such
transferee corporation shall establish by the clear preponderance
of the evidence that the securing of such exemption or credit
was not a major purpose of such transfer. For the purposes of
section 1551, control means the ownership of stock possessing
at least 80 percent of the total combined voting power of all
classes of stock entitled to vote or at least 80 percent of the total
value of shares of all classes of stock of the corporation. P^ules
are provided in sections 544 and 1551 for determining owner-
ship of stock. For allocation of the surtax exemption and the
accumulated earnings credit in certain cases, see section 269(b).
(/) Information regarding renegotiable contracts. — Every
corporation which held, during the ta.xable year, contracts or
subcontracts which were subject to the Renegotiation Act of
1951 shall, in answer to question D, page 3, state the actual or,
if not accurately determinable, its best estimate of the aggregate
gross dollar amount billed during the current ta.xable year under
all contracts and/or subcontracts.
ig) Consolidated returns. — Except in the case of certain
corporations organized under the laws of Canada or Me.xico and
maintained solely for the purpose of complying with the laws of
such country as to title and operation of property, a foreign
corporation is not an includible corporation for purposes of the
privilege of making a consolidated return by an affiliated group
of corporations.
(ft) Tax on improperly accumulated earnings. — In order to
prevent accumulation of earnings and profits for the purpose of
enabling shareholders to avoid the tax on individuals, section 531
provides an additional tax upon the accumulated taxable income
of corporations formed or availed of for the purpose of such tax
avoidance.
(;■) Balance sheets. — The balance sheets, schedule L, should
agree with the books of account or any differences should be
reconciled. All corporations reporting to any National, State,
municipal, or other public officer, may submit, in lieu of schedule
L, copies of their balance sheets prescribed by such authorities
as at the beginning and end of the taxable year.
Line 11, schedule L, should show land less any accumulated
740-311 O - 64 - 21
316
FACSIMILES OF TAX RETURNS, 1961
PAGE 4
amortization of the land as an emergency facility under the
authority of section 168.
{k) Attachments. — Attachments may be used in the prepara-
tion of your return and supplemental schedules, provided they
contain all of the required information and that summarized
totals of the items shown in the attachments are entered on the
return and schedules. This does not apply to any tax computa-
tion portion of a form or schedule.
SPECIFIC INSTRUCTIONS (Numbered to correspond with the line numbers on page 3.)
The gross income of a resident foreign corporation includes
every item of gross income from sources within the United States.
Except as may otherwise be provided by tax convention, the
sources of the income for that purpose are determined in ac-
cordance with the provisions of sections 861 to 864, inclusive,
and the regulations thereunder.
2. Cost of goods sold. — If the production, manufacture, pur-
chase, or sale of merchandise is an income-determining factor in
the trade or business, inventories of merchandise on hand should
be taken at the beginning and end of the taxable year, and may
be valued at cost, or at cost or market, whichever is lower, or by
any other permissible method.
In addition to any information that may be required to be
attached by the questions on page 4 of this form, you are also re-
quired to attach a detailed explanation of the method used to
establish market valuations. All worksheets and records used for
inventory purposes should be retained to support your inventory
valuation.
An inventory method once properly adopted is controlling until
permission to change is obtained from the Comm.issioner. Appli-
cation for permission to change an inventory method shall be
made in writing and filed with the Commissioner within 90 days
after the beginning of the taxable year in which it is desired to
effect a change. In case the inventories reported do not agree
with the balance sheet, attach a statement e-xplaining the
difference.
A corporation electing to use the last-in, first-out method of
valuing inventory provided for in section 472 must file Form 970
with the return for the first year of the election. Thereafter,
attach separate schedule showing: (1) a summary of all inven-
tories; (2) with respect to any inventories computed under sec-
tion 472, the computation of the quantities and cost by acquisi-
tion levels.
Cost of operations {where inventories are not an income-
determining factor). — If the amount entered on line 2 includes
an amount applicable to cost of operations, attach a schedule
showing: (1) Salaries and wages; and (2) other costs in detail.
5. Interest on obligations of the United States, etc. — Enter the
interest on line 5; and in schedule L, the amounts of the various
obligations owned. Also enter on line 3, schedule M, all interest
received or accrued during the year on the various obligations
listed therein. The net amount of interest reported on line 5(a)
is also allowable as a deduction. See the instructions for sched-
ule I. The amount of interest received or accrued on obligations
issued after February 28, 1941, by the United States or any
agency or instrumentality thereof should be entered on line 5(b).
For provisions relating to amortizable bond premiums, see sec-
tion 171.
For special rules applicable to dealers in securities, with respect
to premium attributable to certain tax-exempt securities, see sec-
tion 75.
Non-interest'bearing obligations issued at a discount. — Tax-
payers on the cash basis may elect, as to all non-interest-bearing
obligations issued at a discount and redeemable for fixed amounts
increasing at stated intervals (for example. United States Savings
Bonds), to include the increase in redemption price applicable to
the current year. For the \'ear of election the total increase in
redemption price of such obligations occurring between the date
of acquisition a;id the end of the year must be included. Attach
statement listing obligations owned and computation of the in-
crease. (Section 454.)
6. Other interest, — Enter on line 6, the amount of interest on
loans, notes, mortgages, bonds, bank deposits, corporate bonds,
etc. The term "corporate bonds" includes bonds, debentures,
notes, certificates of indebtedness, or other evidences of indebt-
edness issued by any corporation and bearing interest, with inter-
est coupons or in registered form. For provisions relating to
amortizable bond premium, see section 171.
7. Rents. — Enter the gross amount received for the rent
of property. Any expenses, including repairs, interest, taxes, and
depreciation, should be included in the proper lines for deduc-
tions. In the case of a lease entered into prior to January 1,
1954, if both lessor and lessee are coiporatiims and if under the
lease the lessee is obligated to pay any part of the lessor's income
tax on the rental payment, this tax is excluded from lessor's gross
income and may not be deducted by lessee. (Section 110.)
8. Royalties. — Enter the gross amount received as royalties.
If a deduction is claimed for depletion, it must be reported on
line 23.
9. Gains and losses from sales or exchanges of capital assets
and other property. — The computation of gains and losses from
sales or exchanges of capital assets and property other than
capital assets should be made on separate Schedule D (Form
1120) and filed with Form 1120-F. Every sale or exchange of
property, even though no gain or loss is indicated, must be re-
ported in detail. If for any taxable year the net long-term
capital gain exceeds the net short-term capital loss, or in case of
only a net long-term capital gain, a computation of the alterna-
tive tax should be made on separate schedule D.
10. Other income. — Enter total amount of other income not
reported elsewhere in the return and attach schedule showing
details.
Deductions. — In computing the taxable income of a resident
foreign coiporation the deductions otlierwise allowable shall be
allowed only if, and to the extent that, they are connected with
income from sources within the United States. For this pur-
pose, the proper apportionment and allocation of the deductions
with respect to sources of income within and without the United
States is determined in the same manner as provided with re-
spect to nonresident alien individuals. See section 1.873—1 of
the regulations. Notwithstanding the rule of source, a resident
foreign corporation is allowed the deduction for charitable con-
tributions and gifts, to the extent allowed by section 170,
whether or not the deduction is connected with income from
sources within the United States.
14. Repairs. — Enter the cost of incidental repairs, including
labor, supplies, and other items, which do not add to the value or
appreciably prolong the life of the property. Expenditures for
new buildings, machinery, equipment, or for permanent improve-
ments or betterments which increase the value of the property
are chargeable to capital account.
15. Bad debts. — Bad debts may be treated in either of two
ways — (1 ) by a deduction from income in respect of debts which
become worthless in whole or in part, or (2) by a deduction from
income of a rea.5onable addition to a reserve for bad debts. (Sec-
tion 166.)
A taxpayer filing a first return of income may select either of
the two methods, and that method must be followed for subse-
quent years, unless permission is granted by the Commissioner
to change to the otiier method. Application for permission to
change the method shall be made in writing and filed with the
Commissioner v/ithin 90 days after the beginning of the taxable
year for which it is desired to effect the change.
Worthless debts arising from unpaid rents, and similar items
of taxable income, will not be allowed as a deduction unless the
income such items represent has been included in the return of
income for the year for which the bad debt deduction is claimed,
or for a previous year.
For treatment of bad debts of a mutual savings bank not
having capital stock represented by shares and a cooperative
bank without capital stock organized and operated for mutual
pui-poses and without profit, see section 593 and the regulations
thereunder.
16. Rents. — Enter rent paid or accrued for business property
in which the corporation has no equity. With respect to leases
entered into prior to January 1, 1954, see instruction No. 7.
17. Taxes. — Enter taxes paid or accrued during the taxable
year and attach a schedule showing the type and amount of tax.
Do not include Federal income, war-profits, and excess-profits
taxes; estate, inheritance, legacy, succession, and gift taxes;
Federal taxes paid on bonds containing a tax-free covenant, nor
taxes not imposed upon the taxpayer. See section 164(d) re-
garding apportionment of taxes on real property between seller
and purchaser.
18. Interest. — Enter interest paid or accrued on business in-
debtedness. Do not include interest on indebtedness incurred or
continued to purchase or carry obligations (other than obliga-
tions of the United States issued after September 24, 1917, and
originally subscribed for by the ta.xpayer) the interest on which
is wholly exempt from income tax. (Section 265.)
See section 267 for limitation on deductions for unpaid ex-
penses and interest in the case of transactions between related
taxpayers.
19. Contributions or gifts paid. — Enter contributions or gifts
actually paid within the taxable year to or for the use of ( 1 ) a
FACSIMILES OF TAX RETURNS, 1961
317
State, a possession of the United States, or any political sub-
division of any of the foregoing, or the United States or the
District of Columbia for exclusively public purposes; (2) a
corporation, trust, or community chest, fund, or foundation, cre-
ated or organized in the United States or in any possession
thereof or under the law of the United States, or of any State, or
of the District of Columbia, or of any possession of the United
States, organized and operated exclusively for religious, chari-
table, scientific, literary, or educational purposes or the preven-
tion of cruelty to children or animals (but in the case of
contributions or gifts to a trust, chest, fund, or foundation only
if such contributions or gifts are to be used within the United
States or any of its possessions exclusively for such purposes), no
part of the net earnings of which inures to the benefit of any
private shareholder or individual, and no substantial part of the
activities of which is carrying on propaganda, or otherwise at-
tempting to influence legislation; (3) posts or organizations of
war veterans, or auxiliary units of, or trusts or foundations for,
any such posts or organizations, if such posts, organizations, units,
trusts, or foundations are organized in the United States or any
of its possessions, and if no part of their net earnings inures to
the benefit of any private shareholder or individual; or (4) non-
profit cemetery or burial companies. The amount claimed shall
not exceed 5 percent of the corporation's taxable income com-
puted without regard to (1) this deduction, (2) the "special
deductions" in line 29(b), and (3) any net ofierating loss carry-
back to the taxable year under section 172.
In the case of a corporation on the accrual basis, any contribu-
tion or gift will, at the election of the taxpayer made at tlie time
the return is filed, be considered as paid during the taxable year
if payment is actually made on or before the 15th day of the
third month following the close of the taxable year, and if ,the
contribution or gift has during the taxable year been authorized
by the board of directors of the corporation. A copy of such
authorization must be attached to the return.
Do not deduct as a business expense charitable contributions
which come within the above description, but which are unallow-
able in whole or in part because of the limitation contained in
section 170. (Section 162(b).)
Any contributions paid during the taxable year in excess of the
amount deductible may be carried over and deducted in the two
succeeding taxable years subject to the 5 percent limitation pro-
vided in section 170(b) (2). In a taxable year to which there is
a net operating loss carr\over and charitable contributions in
excess of the amount deductible (or a charitable contribution
carryover from a preceding taxable year), see section 170(b) (3).
Attach a schedule showing the name and address of each or-
ganization and the amount paid. If there is included a contri-
bution carryover, show the amount and how the carr>over was
determined.
20. Losses by fire, storm, shipwreck, or other casualty, or
iheft. — Enter losses sustained during the year, arising from fire,
storm, shipwreck, or other casualty. For deteiTnination of the
amount deductible, see section 165(b). Theft losses are de-
ductible only in the year in which discovered.
21. Amortization. — If a deduction is claimed on account of
amortization, attach a schedule showing: (1) A description of
the facilities or expenditures being amortized; (2) date acquired,
completed, or expended; (3) amount being amortized; (4)
amortization deducted in prior years; (5) amortization period
(number of months); (6) amortization for this year; and (7)
the total amount of amortization less the amount claimed in
schedule A and elsewhere on the return. A summary of the
total amortization for each facility or expenditure must be shown
in schedule H.
The law makes special provisions for amortization of the
following kinds of assets and expenditures:
(a) Emergency facilities. — Section 168;
{b) Grain storage facilities. — Section 169;
(c) Research and experimental expenditures. — Section 174;
{d) Exploration expenditures. — Section 615;
{e) Development expenditures. — Section 616;
(/) Organizational expenses. — Section 248; and
ig) Trade-mark and trade-name expenditures. — Section 177.
For details concerning the information which must be fur-
nished in the statements of election required by these sections,
consult your District Director.
22. Depreciation. — If a deduction is claimed on account of
depreciation, fill in schedule G. A reasonable allowance for the
exhaustion, wear and tear, and obsolescence of property used in
the trade or business or of property held by the taxpayer for the
production of income shall be allowed as a depreciation deduc-
tion. (Section 167.) The allowance does not apply to inven-
tories or stock-in-trade nor to land apart from the improvements
PAGE 5
or physical developments added to it. Depreciation on leasehold
improvements, patents, and copyrights shall be included in
schedule G.
The useful life of an asset can be measured in units of produc-
tion, etc., but the ordinary practice is to measure useful life in
years. Business experience, engineering information, and other
relevant factors provide a reasonable basis for estimating the use-
ful life of property. The cost (or other basis) to be recovered
should be charged off over the expected life of the property to the
taxpayer. A brief description of the various methods of depre-
ciation follows:
(a) Straight-line method. — The most common method of
computing depreciation is the "straight-line" method. It allows
for the recovery of cost in equal annual amounts over the esti-
mated useful life of the property, with only salvage value remain-
ing at the end of its useful life. To compute the deduction, add
the cost of improvements to the cost (or other basis) of the
asset and deduct both the estimated salvage value and the total
depreciation allowed or allowable in past years. Divide the
result by the number of >ears of useful life remaining to the
asset — the quotient is the depreciation deduction.
(6) Declining-balajice method. — Under this method a uni-
form rate is applied each year to the remaining cost or other
basis of property (without adjustment for salvage value) deter-
mined at the beginning of such year. While salvage is not taken
into account in determining the annual allowances under this
method, in no event shall an asset be depreciated below salvage
value. For property acquired before January 1, 1954, or used
property whenever acquired, the rate of depreciation under this
method may not exceed one and one-half times the applicable
straight-line rate.
(c) Special rules for new assets acquired after December 31,
1953. — The cost or other basis of an asset acquired after Decem-
ber 31, 1953, may be depieciated under methods proper in the
past; or, it may be depreciated under any of the following
methods provided (1) that the asset is tangible, (2) that it has
an estimated useful life of three years or more to the taxpayer,
and (3) that the original use of the asset commenced with the
taxpayer and commenced after December 31, 1953. If an asset
is constructed, reconstructed, or erected by the taxpayer, so much
of the basis of the asset as is attributable to construction, recon-
struction, or erection after December 31, 1953, may be depre-
ciated under methods proper in the past; or, it may be depreci-
ated under any of the following methods provided that the asset
meets qualifications (1) and (2) above.
(/) Declining-balance method. — This method may be used
with a rate not in excess of twice the applicable straight-line rate.
(2) Sum of the years-digit method. — Under this method an-
nual allowances for depreciation are computed by applying
changing fractions to the taxpayer's cost or other basis of prop-
erty (reduced by estimated salvage).
The deduction for each year is computed by multiplying the
cost or other basis of the asset (reduced by estimated salvage
value) by the number of years of useful life remaining (including
the year for which the deduction is computed) and dividing the
product by the sum of all the digits corresponding to the years
of the estimated useful life of the asset. In the case of a 5-vear
life this sum would be 15 or (5-|-4-f-3-t-2 -f- 1 ) . For the 'first
year five-fifteenths of the cost reduced by estimated salvage
value would be allowable, for the second year four-fifteenths, etc.
(5) Other methods. — A taxpayer may use any consistent
method which does not result in accumulated allowances at the
end of any year greater than the total of the accumulated allow-
ances which would have resulted from the use of the declining-
balance method. This limitation applies only during the first
two-thirds of the useful life of the property.
(d) Section 179 — Additional first-year depreciation allow-
ance.— Corporations may elect to write off 20 percent of the cost
of tangible personal property, but only to the extent of an aggre-
gate cost of $10,000, for the first taxable year for which a deduc-
tion is allowable under section 167. The cost of property does
not include so much of the basis of such property as is determined
by reference to the basis of other property held at any time by
the person acquiring such property. This additional deprecia-
tion is limited to property acquired after December 31, 1957,
with a remaining useful life of 6 years or more and which is not
acquired from an affiliated corporation (as defined in section
1504, except that "more than 50 percent" stock ownership is
substituted for "at least 80 percent" wherever it appears in sec-
tion 1504(a)). All members of the affiliated group will be
treated as one taxpayer, and the $10,000 limitation will be ap-
portioned among the members in the manner prescribed by
regulations. Further, for this allowance to apply in any case,
the basis of the property must not be determined in whole or in
318
FACSIMILES OF TAX RETURNS, 1961
PAGE 6
part by reference to the transferor's basis. Depreciation on the
remaining cost of the property may be taken under any of the
methods indicated above. The additional first-year depreciation
of an asset should be shown on a separate line of the depreciation
schedule rather than included on the line used to show the regu-
lar depreciation of the asset.
A summary of the total depreciation for each method must be
shown in schedule H.
23. Depletion. — If a deduction is claimed on account of deple-
tion, procure from the District Director and file with return :
Form M (mines and other natural deposits), Form O (oil and
gas), or Form T (timber). If complete valuation data have
been filed with questionnaire in previous years, then file with
your return information necessary to bring your depletion sched-
ule up to date, setting forth in full statement of all trans-
actions bearing on deductions from or additions to value of
physical assets during the taxable year with explanation of how
depletion deduction for the taxable year has been determined.
(Sections 611, 612, and 613.) Expenditures to be deferred and
deducted ratably under the election provided in sections 616(b),
relating to certain expenditures in the development of mines, and
615(b), relating to deductions for mine exploration, are not to
be taken into account in determining the adjusted basis for prop-
erty for the purpose of computing a deduction for depletion
under section 611.
24. Advertising. — Enter the total amount paid or incurred
during the year for advertising. Expenditures for advertising, to
be deductible, must be ordinary and necessary and bear a reason-
able relation to the business activities in which the corporation is
engaged.
25. Note; File Form 2950 to report the information required in
(a) below for years other than the first year a deduction is
claimed. The Form 2950 may be obtained from your District
Director.
(a) Pension, profit-sharing, stock bonus, annuity plans. —
Enter on line 25(a) the total amount deductible under section
404. A corporation claiming a deduction under section 404
must submit with its return, in addition to the information speci-
fied in the regulations concerning such deduction, a statement
with respect to each plan showing the type of plan, i.e., pension,
profit-sharing, stock bonus, annuity, or other plan deferring the
receipt of compensation, whether or not the plan is qualified
under section 401(a), and if trusteed, whether or not the trust
is exempt under section 501(a), and the method of funding, i.e.,
individual annuity or insurance contracts, group annuity con-
tract, group permanent contract, or self-insured trust. If not
funded, so indicate. Contributions paid by an employer to or
under a pension, profit-sharing, stock bonus, annuity plan or
compensation paid or accrued on account of an\' employee under
a plan deferring the receipt of such compensation, are deductible
only under section 404, and are not deductible under section 162.
(b) Other employee benefit plans. — Enter on line 25(b) de-
ductions for contributions to employee benefit plans (other than
those claimed on line 25(a), such as insurance, health, or welfare
plans). Submit with the return a schedule for each plan show-
ing (1) the nature of benefits, i.e., group term life insurance,
group permanent life insurance, noninsured death benefit, hos-
pitalization, surgical, medical, sickness, accident, major medical
expense, unemployment benefit, or other welfare benefits,- (2)
method of financing, i.e., insured, industi7 or areawide fund, self-
insured fund, or direct benefit payments; (3J the amount of de-
duction; (4) the amount of employee contributions; (5) the
number of employees covered; and (6) if a self-insured plan, the
amount of benefits paid during the taxable year. Also show the
number of employees employed by the corporation.
26. Other deductions authorized by law. — Enter in schedule J
any other authorized deductions for which no space is provided
on the return.
No deduction is allowable for the amount of any item or part
thereof allocable to a class of exempt income, including income
exempt by tax convention. For nonallowance of interest on in-
debtedness incurred or continued to purchase or carry tax-
exempt securities, see instruction 18. Items directly attributable
to wholly exempt income shall be allocated thereto, and items
directly attributable to any class of taxable income shall be allo-
cated to such taxable income. If an item is indirectly attribut-
able both to taxable income and exempt income, a reasonable
proportion thereof, determined in the light of all the facts and
circumstances in each case, shall be allocated to each. A tax-
payer receiving any such exempt income, or holding any prop-
erty or engaging in any activity the income from which is exempt
shall submit with its return as a part thereof an itemized state-
ment, in detail, showing (1) the amount of each class of exempt
income, and (2) the amount of expense items allocated to each
such class (the amount allocated by apportionment being shown
separately) .
In the case of mutual savings banks and cooperative banks,
any amounts paid or credited to the accounts of depositors or
holders of accounts as dividends on their deposits or withdraw-
able accounts, if such amounts may be withdrawn on demand
subject only to customary notice of intention to withdraw, are
allowable deductions in computing taxable income. (Section
591.)
Under section 592 a special deduction in computing taxable
income is allowed a mutual savings bank not having capital stock
represented by shares or a cooperative bank without capital
stock organized and operated for mutual purposes and without
profit, for repayment during the taxable year of loans made be-
fore September 1, 1951, by the United States or its wholly owned
agencies, or by a mutual fund established under the authority of
State law.
29(a). Net operating loss deduction. — The "net operating loss
deduction" is the sum of the net operating loss carryovers and
carrybacks to the taxable year. (Section 172(a).) A net oper-
ating loss may be carried back 3 years and carried over 5 years.
The net operating loss must first be carried to the earliest of the
8 taxable years to which it may be carried, then to the next
earliest year, etc. The portion of such loss which shall be
carried to each of the other 7 taxable years shall be the excess,
if any, of the amount of such loss over the sum of the taxable
income for each of the prior taxable years to which such loss
may be carried. (Section 172(b).)
The term "net operating loss" means the excess of allowable
deductions over gross income, computed with the following
modifications:
(a) No net operating loss deduction is allowed.
(b) The special deduction provided in section 242 (partially
tax-exempt interest) is not allowed.
(c) The special deductions allowed by section 243 (dividends
received by corporations), section 244 (dividends received on
certain preferred stock of public utilities), and section 245 (divi-
dends received from certain foreign corporations) are computed
without regard to the 85-percent limitation provided in section
246(b). See section 1.172-2 of the regulations.
(d) Thf special deduction allowed by section 247 (dividends
paid on certain preferred stock of public utilities is computed
without regard to the provisions of subsection (a) ( 1 ) (B) of such
section. (Section 172(d).)
As stated, the net operating loss deduction is the sum of the
carryovers and carrybacks. Ilowcver, the following modifica-
tions must be ta^<en into account in determining the taxable in-
come for any year which must be subtracted from a net operat-
ing loss to determine the portion of such loss which will still be
available to carry to a subsequent year:
(a) The special deduction provided in section 242 (partially
tax-exempt interest) is not allowed.
(b) The amount of the net operating loss deduction is deter-
mined without regard to the net operating loss for the loss year
or any taxable year thereafter.
If the corporation desires prompt adjustment for an overpay-
ment attributable to a net operating loss carryback, an appli-
cation for a tentative adjustment should be filed on Form 1139
within 12 months after the clo.se of the taxable year in which
the net operating loss is sustained. (Section 641 1.)
For treatment of net operating loss carryovers in certain corpo-
rate acquisitions, see section 381.
For special limitation on net operating loss carryovers in case
of a corporate change of ownership, see section 382.
Section 852(b) (2) provides that no net operating loss deduc-
tion shall be allowed in the case of a regulated investment
company.
29(b). Special deductions. — Sec the instructions for schedule I.
EXPENSE ACCOUNT ALLOWANCES— SCHEDULE E, COLUMN 7
Expense account allowance means: (I) amounts, other than
compensation, received as advances or reimbursements, and (2)
amounts paid by or for the corporation, for expenses incurred by
or on behalf of an ofliicer including all amounts charged through
any type of credit card.
However, this term does not include amounts paid for: (a)
the purchase of goods for resale or use in your business; (b) in-
cidental expenses, such as the purchase of office supplies for the
corporation or local transportation in connection with an errand;
and (c) such fringe benefits as hospitalization insurance, ap-
proved pension trust funds, and unemployment insurance.
FACSIMILES OF TAX RETURNS, 1961
319
Column 7 of schedule E is to be completed for your 25 highest
paid officers. To determine the highest paid officers for this
purpose all allowances including expense account allowances as
described above must be added to each officer's compensation.
Column 7 need not be completed for any officer for which the
combined amount is less than $10,000.
PAGE 7
For this purpose an officer is a person who is elected or ap-
pointed to office or who is designated as such in the corporation's
charter or bylaws such as regular officers, chairman of the
board, etc.
SCHEDULE I— SPECIAL DEDUCTIONS
1. Partially tax-exempt interest. — Enter the amount received
as interest on obligations of the United States or on obligations
of corporations organized under act of Congress which are
instrumentalities of the United States, but only if (1) such
interest is included in gross income; and (2) such interest is
exempt from normal tax under the act authorizing the issuance
of such obligations. This deduction must be reduced by any
amortizable bond premium as provided in section 171.
2. Dividends-received deductions. — (a) Dividends received
from a domestic corporation. — Enter an amount equal to 85 per-
cent of the amount received as dividends (except dividends on
certain preferred stock of public utilities) from a domestic cor-
poration subject to income tax. Amounts received as dividends
from mutual savings banks, cooperative banks, and domestic
building and loan associations and allowed as a deduction to
such banks or building and loan associations shall not be treated
as dividends. See section 243. In the case of di\'idends re-
ceived from a regulated investment company, see section 854
regarding limitations on amount deductible.
(b) Dividends received on certain preferred stock of public
utilities. — Enter 62.115 percent of the amount received as divi-
dends on the preferred stock of a public utility which is subject
to income tax and is allowed a deduction, as provided in section
247, for dividends paid.
{c) Dividends received from certain foreign corporations. —
Enter 85 percent of dividends received from certain foreign
corporations. See sections 243 (d) and 245 for qualifications and
limitations on the amount of this deduction.
In general, no dividend-received deduction will be allowed on
any share of stock (A) which is sold or otherwise disposed of in
any case in which the corporation has held such share for 15 days
or less, or (B) to the extent the coi-poration is under an obliga-
tion to make corresponding payments with respect to substan-
tially identical stock or securities. Where the stock has prefer-
ence in dividends, the holding period is 90 days instead of 15 if
the corporation receives dividends with respect to such stock
which are attributable to a period or periods aggregating in
excess of 366 days.
3. Total dividends-received deductions. — In a year in which a
net operating loss occurs, sections 172(d) and 246(b) provide
that the 85-percent limitation on the amount of these special
deductions shall not apply.
4. Deduction for dividends paid on certain preferred stock of
public utilities. — In the case of a public utility there is allowed
in accordance with section 247, an amount equal to 26.923 per-
cent of the lesser of (1) the amount of dividends paid on its pre-
ferred stock during the taxable year, or (2) the taxable income
for the taxable year computed without regard to the deduction
provided in section 247. In a year in which a net operating loss
occurs, section 172(d) provides that this special deduction shall
be computed without regard to section 247(a)(1)(B).
TAX COMPUTATION INSTRUCTIONS
1. Normal tax. — Section 1 1 provides a normal tax for taxable
years beginning before July 1, 1962, equal to 30 percent of tax-
able income. In the case of a taxable year beginning after June
30, 1962, the norma! tax is equal to 25 percent of taxable income.
2. Surtax. — Section 1 1 provides a surtax equal to 22 percent
of the amount by which the taxable income (computed without
regard to the deduction, if any, provided in section 242 for par-
tially tax-exempt interest) exceeds $25,000.
3. Change in accounting period. — Under the provisions pf sec-
tion 443(b)(1) if a corporation changes its accounting period,
the taxable income for the short period beginning on the day
after the close of the former taxable year and ending at the close
of the day before the day designated as the first day of the new
taxable year shall be placed on an annual basis by multiplying
the amount thereof by 12 and dividing by the number of months
in the short period. The tax shall be that same part of the tax
computed on the annual basis which the number of months in
the short period is of 12 months.
However, taxpayers may elect to compute the tax for the
short period according to the method described below if an ap-
plication to do so is filed not later than the date when (giving
effect to any extensions granted) the return for the first full
taxable year after the beginning of the short period must be
filed. (Section 443(b)(2).) For details concerning the form
and content of such an application, consult your District
Director.
If a proper application is filed, the taxpayer may elect to pay
whichever tax under the following two methods is greater, in
place of the short period tax under section 443(b)(1): (1)
Establish the actual taxable income for the 12 months beginning
with the first day of the short period; then compute the tax on
that income. Then determine as a short period tax that part
of the tax so computed which bears the same proportion to the
total tax so computed as the taxable income of the short period
bears to the taxable incom.e of the 1 2 months. However, a tax-
payer which distributes substantially all its assets before the end
of the 12-month period described above, shall employ in the
above computation the 12-month period ending with the last
day of the short period. (2) Compute a tax on the taxable
income of the short period as if the short period were a full
taxable year.
In annualizing income of a short period consisting of 7 days
or more, but less than 359 days, by reason of a change to a 52-53
week fiscal year, the annualization is made on a daily basis as
provided in section 441 (f ) (2) (B) (iii) .
4. Insurance companies other than life or mutual. — All insur-
ance companies (other than life or mutual insurance companies),
including mutual marine insurance companies and mutual fire
insurance companies exclusively issuing either perpetual policies
or policies for which the sole premium charged is a single deposit,
are subject to the taxes imposed by section 11. The taxable
income of such insurance companies is defined in section 832 and
differs from the taxable income of other corporations. This
paragraph does not apply to foreign insurance companies not
carrying on an insurance business within the United States.
(Section 831.)
5. Life insurance departments of mutual savings banks. — A
mutual savings bank not having capital stock represented by
shares, authorized under State law to conduct a life insurance
business and which conducts such business in a separate depart-
ment the accounts of which arc maintained separately from the
accounts of other departments of the bank is taxable under sec-
tion 594 provided the life insurance department would, if it
were treated as a separate corporation, qualify as a life insurance
company under section 801.
The tax consists of the sum of ( 1 ) a partial tax computed
under section 1 1 upon the taxable income of the bank deter-
mined without regard to any items of gross income or deductions
properly allocable to the business of the life insurance depart-
ment and (2) a partial tax upon the taxable income (computed
as provided in section 802) of the life insurance department
determined without regard to any items of gross income or de-
ductions not properly allocable to such department, at the rates
and in the manner provided in subchapter L with respect to life
insurance companies.
Tax computation. — For the purpose of computing the first
partial tax, a mutual savings bank should use Form 1120-F, fill-
ing in all applicable items (except line 5) and schedules. The
first partial tax should be computed by using lines 1 to 4.
For the purpose of computing the second partial tax Form
1120 L should be used. The first partial tax should be added
to the second partial tax and the sum thereof entered on line 5.
Form 1 1 20 L properly filled in should be attached to and made
a part of Form 1 120-F and properly identified as an accompany-
ing schedule. However, any Form 1120 L so used need not
be separately executed under the penalty of perjury.
6. Credit for taxes. — If the corporation is entitled to a credit
for taxes paid by a regulated investment company on undis-
tributed capital gains, include the credit on line 2(d), page 1,
and indicate by amount that such a credit is being claimed.
Attach Copy B of Form 2439 to page 1 of the Form 1 120-F.
7. Overpayment credited to estimated tax. — If the taxpayer
elects to have all or part of the overpayment showTi by his re-
turn applied to his estimated tax for his succeeding taxable year,
no interest shall be allowed on such portion of the overpayment
credited.
320
FACSIMILES OF TAX RETURNS, 1961
PAGE 8
PRINCIPAL BUSINESS ACTIVITY
In reporting the "Principal business activity." on page 3, give the one business activity that accounts for the largest
percentage of "total receipts." "Totol receipts" mean? gross receipts (line 1, page 3), plus all other income (lines 4 through 0,
page 3>. State the broad field of business activity as well as the specific product or service, such as ''Mining copper," "Manu-
facturing cotton broad woven fabric," "Wholesale meat," or "Retail apparel." Where receipts are derived from two or more
of the dptailed industry groups listed below, show only the one which is the major source of receipts. Use the appropriate group
under the heading "FINANCE" if over 50 percent of "total receipts" consists of investment income.
Enter the business group "code number" on page 3 from the following list. Give the code for the specific industry group
from which the largest percentage of "total receipts" is derived.
AGRICULTURE, FORESTRY. AND
FISHERIES
Code
on Agriculture, forestry, and fisheries.
MINING
Metal mining:
101 Iron ores.
102 Copper, lead, zinc, gold, silver ores.
109 Other metal mining.
121 Bituminous coal and lignite mining.
Crude petroleum and natural gas:
131 Crude petroleum, natural gas, and
natural gas liquids.
138 Oil and gas field services.
Nonmetallic mineral and anthracite mining:
141 Stone, sand, gravel.
149 Other nonmctalHc minerals, includ-
ing anthracite mining.
CONSTRUCTION
151 General building contractors.
152 nighway and street construction
and heavy construction.
155 Special tiadc contractors.
MANUFACTURING
Bererage industries:
191 Soft drinks, carbonated waters,
and flavoring extracts and sirups.
192 Malt liijuors and malt.
194 Wines, brandy, and brandy spirits.
195 Distilled, rectified, blended liquors.
Food and kindred products:
2UU Meat products.
201 Dairy products.
202 Canning and preserving fruits, vege-
tables, and Si^ifoods.
203 Graiii mill products.
204 liakery products.
205 Sugar.
20G Confectionery and related products.
207 Vegetable oil mills and animal, ma-
rine, and edible fats and oils.
208 Other food preparations and kindred
products.
211 Tobacco manufactures.
Textile mill products:
220 Yarn and thread mills.
221 Broad woven fabric mills, cotton.
222 liroad woven fabric mills, man-
made fiber and silk.
223 Uroad woven fabric mills, wool:
Including dyeing and finishing.
224 Narrow fabrics and other small
wares mills: cotton, wool, silk, and
man-made fiber.
225 Knitting mills.
226 Dyeing and finishing textiles, except
wool fabrics and knit goods.
227 Floor covering mills.
228 Other textile goods.
Apparel and other finished products made
from fabrics and similar materials:
231 Men's, youths', and boys' suits,
coats, overcoats, furnishings, work
clothitjg. and allied garments.
233 Women's, misses', children's, and
infants' outerwear and undergar-
ments.
237 Hats, caps, and millinery, fur goods,
and other apparel and accessories.
238 Other fabricated textile products.
Lumber and wood products except furniture:
241 Logging camps, logging contractors,
and sawniiUs and planing mills.
243 Mill work, veneer, plywood, and
prefabricated structural wood prod-
ucts.
249 Wooden containers and other wood
products.
Furniture and fixtures:
251 Household furniture.
259 Othce. public building, and other
furniture and fixtures.
Paper and allied products:
261 Pulp mills.
262 Paper, paperboard, building paper,
and building board mills.
265 Paperboard containers and boxes.
269 Converted paper and paperboard
products, except containers and
boxes.
Printing, publishing, and allied industries:
271 Newspapers: publishing, publishing
and printing.
Code
272 Periodicals: publishing, publishing
and printing.
273 Hooks.
275 Commercial printing, manifold busi-
ness forms, and greeting cards.
278 Other publishing, bookbinding and
related industries, and service indus-
tries for the printing trade.
Chemicals and allied products:
280 Industri;il inorganic and organic
chemicals.
281 Plastics materials and synthetic
resins, synthetic rubber, synthetic
and other man-made fibers, except
glass.
282 Drugs.
283 Soap, detergents, and cle-aning prep-
arations.
284 Paints, varnishes, lacquers, enam-
els, and allied products.
285 Perfumes, cosmetics, and other
toilet preparations.
286 Agricultural chemicals.
288 Gum and wood chemicals and other
chemical products.
Petroleum refining and related industries:
2'.11 Petroleum refining.
2uy Paving and roofing materials and
other products of petrdeumandcoal.
Rubber and miscellaneous plastics products:
301 Tires and imier tubes.
306 Rubber footwear, reclaimed rubber,
and other fabricated rubber products.
307 Miscellaneous plastics products.
Leather and leather products:
314 Footwear, except rubber.
319 Leather and other leather products.
Stone clay and glass products:
321 Flat glass, glass and glassware,
pressed or blown, and glass products
made of purchased glass.
324 Cement, hydraulic.
325 Structural clay products.
320 Pottery and related products.
327 Concrete, gypsum, and plaster prid.
329 Cut stone and stone products and
abrasive, asbestos, and other non-
metallic mineral products.
Primary metal industries:
331 lllast furnaces, steelworks and roll-
ing and finishing mills.
.332 Iron and steel foundries.
333 Primary and secondary smelting,
refining, rolling, drawing, and ex-
truding of nonferrous metals and
alloys.
336 Nonferrous foundries.
338 Other primary metal industries.
Fabricated metal products (incl. ordnance)
except machinery and transportation equip.:
340 Metal cans.
341 Cutlery, liandtools general hardware.
342 Heating apparatus (except electric)
and plumbing fixtures.
313 Fabricated structural metal prod.
344 Screw machine products, bolts,
nuts, screws, rivets and washers.
345 Metal stampings.
346 Coating, engraving, and allied serv-
ices.
347 Ordnance and accessories.
348 Miscellaneous fabricated wire prod-
ucts and other fabricated metal prod
Machinery, except electrical and tiansporta
tion equipment:
350 Engines and turbUics,
351 Farm machinery and equipment.
352 Construction, mining, and materials
handling machinery and etiui|
353 Metalworking machinery and equir
354 Special industry machinery, except
metalworking machuiery.
355 General industrial machinery and
equipment.
356 Office, computing, and accounting
machines.
■357 Service industry machines.
358 Other machinery, except electrical
and transportation equipment.
Electrical machinery, equipment, and sup-
plies:
361 Electric transmission and dlstribu
tion equipment.
362 Electrical Industrial apparatus.
363 Household appliances.
364 Electric lighting and wiring equip-
ment.
Code
3G5 Radio and television receiving sets,
except communication types.
366 Communication equipment.
367 Electronic components and acces-
sories.
368 Other electrical machinery, equip-
ment, and suppUes.
Transportation equips except motor vehicles:
371 Aircraft.
372 Aircraft parts.
373 Ship and boatbuilding andrepairing.
374 Railroad equipment.
379 Motorcycles, bicycles, and parts and
other transportation equipment.
Motor vehicles and motor vehicle equipment:
381 Motor vehicles, passenger car bodies,
truck and bus bodies, truck trailers.
384 Motor vehicle parts, accessories.
Professional, scientific, and controlling instru-
ments; photographic and optical goods;
watches and clocks:
391 Engineering, laboratory, scientific
and research, and measurhig and
controlling instruments and equip.
393 Optical instruments and lenses, sur-
gical, medical, and dental instru-
ments and supplies, ophthalmic
goods.
396 Photographic equip, and supplies.
397 Watches, clocks, clockwork oper-
ated devices, and parts.
Other manufacturing industries
401 Jewelry, silverware, and plated ware.
402 Costume jewelry and costume nov-
elties, except precious metal.
404 Toys, amusement, sporting and
athletic goods.
408 Manufacturhig not elsewhere classi-
fied.
TRANSPORTATION, COMMUNICATION,
ELECTRIC, GAS, and SANITARY SERV-
ICES
Transportation:
411 Railroad transportation.
412 Local and suburban transit.
413 Motor freight transportation and
warehousing.
414 Taxic-abs, intercity passenger trans-
portation, school busses, and other
local and interurban passenger
transportation.
41t Pipe line transiwrtation.
416 Water transportation.
417 Transportation by air.
418 Transportation services.
Communication:
421 Telephone commtinication (wire or
radio).
422 Telegraph coramimication (wire and
radio).
423 Radio broadcasting and television.
429 Communication services, not else
where classified.
Electric and gas companies and systems:
431 Electric companies and systems
and combination companies and
systenis.
432 Oas companies and systems.
441 Water supply and other sanitary services.
WHOLESALE TRADE
Groceries and related products:
477 Meats and meat products.
479 Poultry and poultry products, fish
and seafoods, and other groceries
and related products.
Electrical goods, hardware, plumbing, healing
equipment and supplies:
4S6 Elerlrical goods.
487 Hardware, and plumbing and heat
ing equipment and supplies.
Other wholesalers:
491 Beer, wine, and distilled alcoholic
beverages.
492 Dry g.^ods and apparel.
493 Drugs, chemicals, allied products.
494 Lumber and construction materials.
495 -Machinery, equip., and supplies.
490 Motor vehicles and equipment.
497 Farm products— raw raalerials.
498 WTiolesalers. not elsewhere classified.
RETAIL TRADE
521 Food.
General merchandise:
531 Department stores.
532 Mail order houses.
Code
533 Limited price variety stores.
539 Merchandise vending machine oper-
ators, direct selling organizations,
and other general merchandise stores.
541 Apparel and accessories.
551 Furniture, home furnishings, equipment.
Automotive dealers and gasoline service stas.:
561 Motor vehicle dealers.
503 Tires, batteries, accessories; aircraft,
marine, and other automotive dealers.
564 Gasoline service stations.
581 Ealing and drinking places.
Building materials, hardware, farm equip.:
591 building materials.
5yj Hardware and farm equipment.
Other retail stores:
601 Drug stores and proprietary stores.
602 Liquor stores.
607 Jewelry stores.
60S Secondhand, book, sporting goods,
farm supply, fuel and ico dealers,
and other retail stores.
RNANCE, INSURANCE, and
REAL ESTATE
Banking:
621 Commercial and stock savings
banks, trust companies, and estab-
lishments rehited to banking.
622 Mutual savings honks.
Credit agencies other than banks:
632 Savings and loan associations.
634 Personal credit Institutions.
635 Business credit institutions.
63^5 Other credit agencies.
Holding and other investment companies:
641 Operating holding companies (com-
panies which derived less than 90
percent but more than 50 percent of
"total receipts" from investments).
642 Regulated investment companies.
643 Small business investment com-
panies, 1958 Act.
644 Real estate investment trusts.
649 Other investment and holding com-
panies (other companies which de-
rived 90 percent or more of "total
receipts" from investments).
651 Security and commodity brokers, dealers,
exchanges, and services.
Insurance carriers:
661 Life insurance.
662 Mutual insurance, except life or
marine, and except mutual fire
insurance companies issuing per-
petual policies.
669 Other insurance carriers.
671 Insurance agents, brokers, and service.
Real estate:
681 Real estate operators (except de-
velopers), and lessors of buildings.
683 Subdividers and developers and
operative builders.
684 Agents, brokers, and managers.
685 Title abstract companies.
689 Combinations of real estate, insur-
ance, loans, law offices.
Lessors of real property, except buildings:
692 Mining, oil, and similar properties.
693 Railroad property.
699 Other real property, except bldgs.
SERVICES
701 Hotels, camps, other lodging places.
Personal services:
721 Laundries, cleaning and dyeing.
723 Photographic studios, including
commercial photography.
729 Beauty, barber, shoe repair, and
pressing shops, fimeral and other
personal services.
Business services:
731 Advertising.
739 Credit reporting and employinent
agencies, news s>'ndicates. duplicat-
ing, mailing, stenographic, building,
and other business services.
Automobile and other repair services:
751 Auto repair services and garages.
759 Other repair services.
Motion pictures:
781 Motion picture production, distrl-
l)ution, and service industries.
783 Motion picture theaters.
791 Amusement and recreation semcei,
except motion pictures.
800 Physicians and surgeons.
801 Other services.
FACSIMILES OF TAX RETURNS, 1961
321
FORM 1120 L
U.S. Treasury Department
Internal Revenue Service
U.S. LIFE INSURANCE COMPANY INCOME TAX RETURN
FOR CALENDAR YEAR 1961
PLEASE TYPE OR PRINT PLAINLY
Address (Number, street, city or town, postal zone number, State)
a. Date and place incorporated
b. Employer identification number
c. Amount of total depreciation claimed for current year
i. Is this a consolidated return? (If "Yes," see Instruction M.)
D Yes D No
i. Are you a burial or funeral benefii insurance company, en-
gaged directly in the manufacture of funeral supplies or in
the performance of funeral services? (If "Yes," see section
801(f).)
n Yes D No
d. Amount of total insurance liabilities. (See Instruction P)
g. Do you have any variable annuity contracts outstanding?
(If "Yes," see section 801(q).) , , . .
D Yes D No
Did you file Forms 1096 and 1099 for the calendar year in
connection with taxable dividends? (See General Instruc-
tion H.) ^ „
D Yes D No
k Did you file Forms 1096 and 1099 for the calendar year in
connection with other payments? (See General Instruc-
tion H.) „
n Yes □ No
1961
Do not write in space below
Serial No.
e. Amount of total depreciable
assets
, State the percentoge that the total
of your life insuratice reserves (Sec.
801 (b)), plus unearned premiums,
and unpaid losses (whether or not
ascertained), on noncancellable
life, health, or accident policies not
included in life insurance reserves,
is to your total reserves (Sec. 801
(c)). Attach schedule.
9.
10.
11.
12.
13.
LIFE INSURANCE COMPANY TAXABLE INCOME
(a) The taxable investment income (Schedule C)
(b) The gain from operations (Schedule E)
(c) The smaller of (a) or (b)
50 percent of the excess, if any, of 1 (b) over 1 (a)
Amount subtracted from policyholders' surplus account (line 5, Schedule G)
Lite insurance company taxable income (Total lines 1 (c), 2, and 3)
If amount of line 4 is: COMPUTATION OF TAX DUE OR REFUND
(a) Not over $25,000—
Enter 30 percent of line 4 (32 percent if a consolidated return)
(b) Over $25,000—
Enter 52 percent of line 4 (54 percent if a consolidated return)
Subtract $5,500, and enter difference
Capital gains tax (line 18, separate Schedule D, Form 1 120 L)
Total of lines 5 and 6
Credit allowed a domestic corporation for income taxes paid to a foreign country or U.S. possession (Submit
Form nil
5,500.00
18).
Total income tax (line 7 less line 8)
Less: (a) Tax paid with application for extension of time in which to file .
(b) Payments and credits oni 1961 Declaration of Estimated Tax. . .
If line 9 is larger than line 10, the balance is TAX DUE Enter such balance here —
If line 9 is less than line 10 Enter the OVERPAYMENT here-
Enter amount of line 12 you want: Credited on 1962 estimated tax
Refunded
SIGNATURE AND VERIFICATION (See Instruction E)
I declare under penalties of perjury that I have examined this return (including accompanying schedules and statements) and to the
best of my knowledge and belief it is true, correct, and complete. If prepared by a person other than taxpayer, his declaration is based on
all information of which he has any knowledge.
CORPORATE
SEAL
(Dale)
(Signature of officer)
(Title)
(Dale)
(Individual or firm signature of preparer)
(Address)
FORM 1120 L— 1961
322
FACSIMILES OF TAX RETURNS, 1961
Page 2
SCHEDULE A.— INVESTMENT YIELD (See Instructions)
Gross Investment Income (Section 804(b))
1. Interest
2. Accrual of Discount
3. Amortization of
Premium
Line and
Instruction No.
1. Interest on:
(a) Wholly exempt obligations. (Attach schedule)
(b) United States Savings Bonds and Treasury Bonds owned in excess
of the principal amount of $5,000 issued prior to Ivlarch 1 , 1941 . .
(c) Obligations of instrumentalihes of the United States issued prior to
March 1, 1941
(d) Obligations issued on or after March 1 , 1 94 1 , by the United Stales
or any agency or instrumentality thereof. (Attach schedule) . . .
(e) Loans, notes, mortgages, bank deposits, bonds, debentures, etc . .
Totals
2. Dividends on stock of:
(a) Domestic corporations subject to taxation under Chapter 1 , I.R.C
(b) Certain preferred stock of public utilities taxable under Chapter 1 , I.R.C
(c) Foreign corporations
(d) Other corporations
3. Rents. (Attach schedule)
4. Royalties. (Attach schedule)
5> Leases, terminations, etc
6. Net short-term capital gain reduced by any net long-term capital loss (line 14, separate Schedule D, Form 1 120L) .
7. Gross income from trade or business other than insurance business. (Attach schedule)
8. GROSS INVESTMENT INCOME (total lines 1-7)
Deductions (Section 804(c))
9. Investment expenses. (Attach schedule) (See Schedule H)
10. Real estate expenses. (Attach schedule)
11. Depreciation. (Attach schedule)
12. Depletion of mines, oil and gas wells, timber, etc. (Attach schedule)
13. Trade or business deductions as provided in 804(c)(5). (Attach schedule)
14. Total deductions (lines 9-13)
15. INVESTMENT YIELD (line 8 less line 14)
4. Total
(In Case of Line 1. Column I
Plus Column 2 Less Column 3)
SCHEDULE B.— PART I— POLICY AND OTHER CONTRACT LIABILITY REQUIREMENTS (Sec. 805(a)) (See instructions)
1. Adjusted life insurance reserves (from Part VI)
2. Multiplied by the adjusted reserves rate (lesser of lines 1 or 7, Part III) ... .
3. Pension plan reserves (from line 5, col. 7, Part V)
4. Multiplied by the current earnings rate (line 1, Part III)
5. Interest paid (from Part VII)
6. Policy and other contract liability reguirements (total of lines 2, 4, and 5) .
-%
-%
PART II— ASSETS (Sec. 80S(b)(4))
1. Real estate
2. Mortgages;
(a) V\f ithout service fees
(b) With service fees
Collateral loans
Policy loans, including premium notes
Corporate bonds
Stocks
7. Government obligations, etc. (Submit detailed schedule)
8. Bank deposits, cash, etc
9. Other assets (Attach schedule)
10. Totals
1. Beginning of Taxable
Year
2. End of Taxable Year
3. Mean of Column 1 and
Column 2'
'Adjusted under Section 806(a) (Attach ichedule)
PART III— EARNINGS RATES (Sec. 80S(b))
1. Current earnings rate (line 15, Schedule A, divided by line 10, column 3, Part II).
2. Earnings rate for first preceding year (Attach schedule)
3. Earnings rate for second preceding year (Attach schedule)
4. Earnings rale for third preceding year (Attach schedule)
5. Earnings rate for fourth preceding year (Attach schedule)
6. Total (lines 1-5)
7. Average earnings rate (See instructions) .
-%
-%
-%
-%
%
%
FACSIMILES OF TAX RETURNS, 1961
323
Page 3
PART IV— AVERAGE INTEREST RATE ASSUMED (Sec. 805(cX2))
1. Nature of Reserve
(Life, Annuity. Etc.)
2. Assumed
IVlorbidlty
or IVIortality
Table
3. As-
sumed
Interest
Rate
4. IVIetliod of
Computation
(IllinoisStand-
ard, Etc.)
5. Amount of Reserve
at Beginning of
Taxable Year*
6. Amount of Reserve
at End of Taxable
Year*
7. Mean of
Columns 5
and 6"
8. Column 3
times
Column 7
1
2
3. _
4 _
5. Totals
6. Average rate of interest assumed in computing life insurance reserves (total of column 8 divided by total of column 7) . . .
%
PART V— PENSION PLAN RESERVES (805(d))
1. 805(d)(1)(A) reserves .
2. 805(d)(1)(B) reserves . ,
3. 805(d)(1)(C) reserves..
4. 805(d)(1)(D) reserves..
5. Totals
•See Insiruclions for 806(b) and 818(c) adjustments
"Adjusted under 806(q) (Attach schedule)
PART VI— ADJUSTED LIFE INSURANCE RESERVES (Sec. 805(c)( 1 ))
1. Mean of the reserves (col. 7, line 5, Part IV)
2. (a) Multiplied by that percentage which eguals
(b) Increased by 10 times the average rate of interest assumed (from line 6, Part IV)
(c) Total
(d) Reduced by 10 times the adjusted reserves rate (from line 2, Part I, Schedule B)
(e) Line (c) less line (d)
3. Adjusted life insurance reserves (line 1 multiplied by line 2(e))
100%
-%
PART VII— INTEREST PAID (Sec. 805(e))
1.
2.
Interest on indebtedness
Amounts in the nature of interest . . .
3. Discount on prepaid premiums
4. Total interest paid (lines 1-3)
SCHEDULE C— TAXABLE INVESTMENT INCOME (S^
1
•■ Instructions)
Policyholders' share (Sec. 804) (line 6, Part I, Sch. B, divided by line 15, Sch. A) but not to exceed 100% .
Company's share
Total
4. Interest wholly tax-exempt (line 1(a), col. 4, Sch. A, see inst.)
5. Interest partially tax-exempt (lines 1(b) and (c), column 4, Sch. A). . .
6. (a) Dividends from line 2 (a) , Schedule A
(b) Dividends from line 2(b), Schedule A
(c) Dividends from line 2(c), Schedule A
(d) Dividends from line 2(d), Schedule A
7. Other items of investment yield (line 15, Schedule A, less 4-6 above)
8. Total (Lines 4-7)
REDUCTIONS
9. Interest wholly tax-exempt (line 4, column 3)
10. Interest partially tax-exempt (30/52 of line 5, column 3)
11. Dividends received deduction:
(a) 85% of dividends from line 6(a), column 3
(b) 62.1 15% of dividends from line 6(b), column 3
2. Exclusion Policyholders'
share (line 1 times col. 1)
(c) 85% of dividends from certain foreign corporations from line 6(c), column 3
(d) Total, but not to exceed 85% of taxable investment income (line 14) computed without regard to this
deduction
Small business deduction (10% of line 15, Schedule A, not to exceed $25,000)
Total (lines 9, 10. 11(d), and 12)
12.
13.
14. Taxable investment income (line 8 less line 13. but not less than zero)
100
-%
-%
-%
3. Company's share (line 2
times col. 1)
324
FACSIMILES OF TAX RETURNS, 1961
Page 4
SCHEDULE E.— GAIN AND LOSS FROM OPERATIONS (See Instructions)
1. Policyholders' share (Sec. 809) (Line 5, Sch. E-1 divided, by line 15, Sch. A), but not to exceed 100%.
2. Company's share
3. Total
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
Total
23.
24.
25.
28.
27.
Interest wholly tax-exempt (line 1 (a), col. 4, Sch. A, see inst.)
Interest partially tax-exempt (lines 1(b) and (c), column 4, Sch. A). .
(a) Dividends from line 2(a), Schedule A
(b) Dividends from line 2(b), Schedule A
(c) Dividends from line 2(c), Schedule A
(d) Dividends from line 2(d), Schedule A
Other items of investment yield (line 15, Schedule A, less 4-6 above) .
Total (lines 4-7)
Gross premiums __ Less: Return premiums, etc. ..
(a) Decrease in reserves (after adjustment under 810(a)) (Attach schedule)
(b) Decrease in 81 1 (b)(2) reserves (See line 3, Part IV, Schedule E-2)
Other amounts (Attach schedule)
Total (lines 8-11)
DEDUCTIONS
Death benefits, etc
Increase in reserves (after reduction for investment yield under 810(b)) (Attach schedule)
Assumption by another person of liabilities under insurance, etc., contracts
Interest wholly tax-exempt (line 4, column 3)
Interest partially tax-exempt (30/52 of line 5, column 3)
Investment expenses, etc., not deducted on Schedule A (Attach schedule)
Small business deduction (10% of line 15, Schedule A, not to exceed $25,000)
Other deductions not deducted on Schedule A (Attach schedule)
Total (lines 13-20)
Dividends received deduction (See instructions) ;
(a) 85% of dividends received from line 6(a), column 3
(b) 62. 1 1 5% of dividends from line 6(b), column 3
(c) 85% of dividends from certain foreign corporations from line 6(c), column 3
(d) Total, but not to exceed 85% of the excess, if any, of line 12 over line 21
Operations loss deduction (Attach schedule)
Tentative deduction (lines 21-23)
Plus: (a) Group life, accident, and health insurance (line 7, Part I, Schedule E-2)
(b) Certain nonparticipating contracts (line 9, Part I, Schedule E-2)
(c) Dividends to policyholders (line 1 1 , Part I, Schedule E-2)
Total deductions (line 24 plus line 25)
Gain (loss) from operations (line 12 less line 26)
2. Exclusion Policyholders'
share (line 1 times col. 1)
100
-%
-%
-%
3. Company's share (line 2
times col. 1)
SCHEDULE E-1.— REQUIRED INTEREST (Sec. 809(aX2))
2. Beginning of Taxable Year
3. End of Taxable Year
4. Mean of Columns 2 and 3
1. 810(c)(1) Reserves (from line 5, column 8, Parts IV and V, Schedule B)
2. 810(c)(3) Reserves.
3. 810(c)(4) Reserves.
4. 810(c)(5) Reserves.
5. Required interest (Total, hnes 1-4)
5. Column 1 times column 4
SCHEDULE E-2.— PART I— LIMITATION ON LINE 2S. SCHEDULE E. DEDUCTION (Sec. 809(f))
1. Statutory amount
2. (a) From line 12, Schedule E
(b) Less: Tentative deduction, line 24, Schedule E
3. Gain from operations without regard to line 25, Schedule E
4. Less: Taxable investment income (line 14, Schedule C)
5. Excess of line 3 over line 4 (but not less than zero)
S. Maximum possible deduction for line 25, Schedule E (line 1 plus line 5)
7. Deduction for group life, accident, and health insurance (Part II) (Not in excess of line 6)
8. Maximum deduction for certain nonparticipating contracts (line 6 less line 7)
9. Deduction for certain nonparticipating contracts (Part III) (Not in excess of line 8)
10. Maximum deduction for dividends to policyholders (line 8 less line 9)
11. Deduction for dividends to policyholders (Port IV) (Not in excess of line 10)
250,000
FACSIMILES OF TAX RETURNS, 1961
325
Page 5
PART II— GROUP LIFE, ACCIDENT, AND HEALTH INSURANCE (Sec. 809(d)(6))
1. Net premiums
2. Multiplied by
3. Tentative deduction (Not to exceed 50% of line 1, less the total amount deducted for prior years).
2%
PART III— CERTAIN NONPARTICIPATING CONTRACTS (Sec. 809(dX5))
1. (a) Reserve at the end of the taxable year
(b) Reserve at the beginning of the taxable year
(c) Increase (If the difference is negative, enter "0")
(d) Multiplied by
10%
2. (a) Net premiums
(b) Multiplied by
3%
3. Tentative deduction — the greater of line 1 or line 2
PART IV— DIVIDENDS TO POLICYHOLDERS (Sec. 809(d)(3))
1. Dividends paid to policyholders
2. (a) Increased by the excess of (1) over (2):
(1) Reserve as of the end of the taxable year
(2) Reserve as of the end of the preceding taxable year
OR
(b) Decreased by the excess of (1) over (2):
(1) Reserve as of the end of the preceding taxable year
(2) Reserve as of the end of the taxable year
3. If positive, enter on line 1 1, Schedule E-2: if negative, enter on line 10(b), Schedule E.
SCHEDULE F.— SHAREHOLDERS SURPLUS ACCOUNT (Sec. 815(b))
1 . (a) Balance as of the end of the preceding year
(b) Transfers under 815 (d) (I) and (4) for preceding year
(c) Balance as of the beginning of the taxable year
2. Life insurance company taxable income computed without regard to section 802(b)(3) (line 4 less line 3, page 1)
3. The amount, if any, by which the net long-term capital gain exceeds the net short-term capital loss
4. Partially tax-exempt interest deduction (30/52 of lines 1(b) and (c), column 4, Schedule A)
5. Dividends received deduction:
(a) 85% of dividends received from line 2(a), Schedule A
(b) 62.1 15% of dividends received from line 2(b), Schedule A
(c) 85% of dividends received from certain foreign corporations
(d) Total, but not to exceed 85% of line 12 less line 21, Schedule E
6. Interest wholly exempt from tax (line 1 (a), column 4, Schedule A)
7. Small business deduction (line 19, Schedule E)
8. Total (lines 1-7)
9. Less: Tax liability for 1961 under 802(a) (computed without regard to 802(b)(3)) ....
10. Excess of line 8 over line 9
11. Less: Distributions in 1961 (Not to exceed line 10)
12. Balance as of the end of the taxable year (line 10 less line 11)
SCHEDULE C— POLICYHOLDERS SURPLUS ACCOUNT (Sec. 815(c))
1. Balance as of the beginning of the taxable year
2. Add: (a) 50 percent of the excess, if any, of the gain frcm operations over the taxable
investment income (line 2, page 1)
(b) The deduction for certain nonparticipating contracts (line 25(b), Schedule E).
(c) The deduction for group life, accident, and health insurance (line
25(a), Schedule E)
3. Total Oine 1 plus line 2)
4. Less: (a) Actual distributions only in excess of line 10, Schedule F
(b) Tax increase on 4(a) by reason of 802(b) (3)
(c) Subtractions under 815 (d) (1) and (4) (See instructions)
(d) Tax increase on 4(c) by reason of 802(b) (3)
(e) Subtraction reguired under 815(d) (2) due to termination
5. Total of hnes 4(a)-(e) (Not to exceed line 3) (Enter here and on line 3, page 1) . .
6. Balance as of the end of the year (line 3 less line 5)
326
FACSIMILES OF TAX RETURNS, 1961
Page 6
SCHEDULE H.— LIMITATION OF INVESTMENT EXPENSE DEDUCTION (Schedule H need not be filled in if no deduction is claimed for
any general expenses that aie allocated to investment incon\e.)
1. Mean of the assets for the taxable year (hne 10, column 3, Part II, Schedule B) ,
2. One-fourth of 1 % of the mean of the assets (line 1)
3. Mortgage service fees
The greater of (a) or (b):
(a) (i) Investment yield computed without regard to investment expenses
(ii) Three and three-fourths percent of line 1
(iii) Excess (line (i) over line (ii))
(iv) One-fourth of line (iii)
(v) Reduced by mortgage service fees (line 3)
(vi) Line (iv) less line (v)
(b) One-fourth of 1% of the amount on line 2(a), column 3, Part II, Schedule B
Limit on deduction for investment expenses (Total lines 2-4)
SCHEDULE J.— COMPENSATION OF OFFICERS
1. Name and Address of Officer
2. Official Title
3. Time
Devoted
to Business
Percent of Corporation
Slock Owned
6. Amount of
Compensation
7. Expense Account
4. Common
5. Preferred
Did you at any time during the taxable year own directly
or indirectly 50% or more of the voting stock of a domestic
corporation?
D Yes D No
Did any corporation, individual, partnership, trust, or associa-
tion at any time during the taxable year own directly or indi-
rectly 50% or more of your voting stock?
D Yes D No
If either answer is "Yes," see Instruction N.
Did you at any time during the taxable year own directly
or indirectly any stock of a foreign corporation? (If "Yes,"
attach statement required by General Instruction J.)
D Yes D No
Did you file with the District Director a copy of the annual state-
ment for the preceding year as required by General Instruction K?
r~l Yes LD No If "Yes," state office in which filed.
Did you incur expenses in connection with:
(If answer to any question is "Yes," check applicable boxes
within that question.)
(1) A huniing lodge CH, working ranch or farm [U, fishing
camp n, resort property EH, pleasure boat or yacht [U, or other
similar facility CD? (Other than where the operation of the
facility was the principal business.) Yes [U No I I
(2) The leasing, renting, or ownership of a hotel room or
suite n, apartment CH, or other dwelling CH, which was
used by customers or employees or members of their families?
(Other than use by employees while in business travel status.)
YesD NoD
p. If a copy of the annual statement does not accompany this re-
turn, state why the statement is not attached.
(3) The attendance of your employees' families at con-
ventions or business meetings. Yes LH No LH
(4) Vacations for employees or members of Iheir families?
(Other than vacation pay reported on Form W- 2.) Yes Cj No lJ
FACSIMILES OF TAX RETURNS, 1961
327
How To Prepare Your
1961 U.S. Life Insurance Company Income Tax
Return On Form 1120L
(References are to the Internal Revenue Code)
GENERAL INSTRUCTIONS
A. Companies required to file a return. — Every domestic life
insurance company and every foreign life insurance company
carrying on an insurance business within the United States (if
with respect to its United States business it would qualify as a
life insurance company), which is engaged in the business of
issuing life insurance and annuity contracts (either separately
or combined with health and accident insurance) or non-
cancellable contracts of health and accident insurance and of
which the life insurance reserves, plus unearned premiums
and unpaid losses (whether or not ascertained), on noncan-
cellable life, health, or accident policies not included in life
insurance reserves, comprise more than 50 percent of its total
reserves, adjusted in each case for policy loans as required
by section 801(d), shall file a return on this form. For this
purpose the term "noncancellable" includes guaranteed renew-
able life, health, and accident insurance which is not cancel-
lable by the company but under which the company reserves
the right to adjust premium rates by classes, in accordance
with experience under the type of policy involved. The terms
"life insurance reserves" and "total reserves" do not include
deficiency reserves.
If a receiver, trustee in bankruptcy, or assignee has posses-
sion of or holds title to all or substantially all the property
or business of a corporation, whether or not the property or
business is being operated, he must make a return of income
for the corporation in the same manner and form as would
be required were such corporation required to make its own
return. (See sec. 6012.) If a life insurance company dis-
poses of its life insurance business and life insurance reserves
imder a reinsurance agreement with another company, but con-
tinues its corporate existence for the purpose of winding up
and liquidating its aifairs, it will not be taxable as "a life in-
surance company after the effective date of such agreement,
B. Period covered. — The return shall be for the calendar year
ended December 31, 1961, and the taxable income computed
on the calendar year basis in accordance with the provisions
of section 843.
C Accounting methods. — A return on this form shall be filed
using the accrual method of accounting, or to the extent per-
mitted under regulations, under a combination of an accrual
method with any other method vmder chapter 1, other than
the cash receipts and disbursement method.
Accrual method. — Under this method, income is reported in
the year when the taxpayer first has a definite right to income,
the amount of which can be ascertained with reasonable ac-
curacy while deductions are taken in the year in which there
is first established a specific liability, the amount of which
can be ascertained with reasonable accuracy. Where the right
to income or the liability for expense is uncertain, or the
amount of such income or expense cannot be ascertained with
reasonable accuracy, accrual is generally postponed until a
determination is possible.
Rounding off to whole-dollar amounts. — If you wish, the
money items on your return or accompanying schedules re-
quired by such return may be shown as whole-dollar amounts.
This means that you eliminate any amount less than 50 cents,
and increase any amount from 50 cents through 99 cents to the
next highest dollar. Your choice as to whether you round off
to whole-dollar amounts may not be changed after the due date
for filing your return.
D. Time and place for filing. — The return for 1961 must be
sent to the District Director of Internal Revenue for the dis-
trict in which the company's principal place of business or prin-
cipal office or agency is located, on or before March 15, 1962.
E. Signature and verification. — The return must be signed
either by the president, vice president, treasurer, assistant
treasurer or chief accounting officer, or by any other corporate
officer (such as tax officer) who is authorized to sign. A re-
ceiver, trustee, or assignee must sign any return which he is
required to file in behalf of a Corporation. The statement at
the bottom of page 1 of the return is required to be signed by
any person, firm, or corporation who prepared the taxpayer's
return. If the return is prepared by a firm or corporation, it
should be signed in the name of the firm or corporation. The
statement is not required if the return is prepared by a regular,
full-time employee.
F. Payment of tax. — The tax must be paid in full when the
return is filed or in two installments, 50 percent on or before
the 15th day of the third month and 50 percent on or before
the 15th day of the sixth month following the close of the
taxable year.
A declaration of estimated tax must be made by every cor-
poration which is subject to income tax under subchapter L of
chapter 1 (relating to insurance companies), if its income tax
for the taxable year can reasonably be expected to exceed
$100,000 plus the amount of any estimated credits against tax.
(See Form 1120-ES.) In the case of affiliated corporations
filing a consolidated return, see consolidated return regula-
tions prescribed under section 1502.
Request for automatic extension of 3 months for filing of re-
turn must be made on Form 7004. (Sec. 6081(b).)
G. Failure to file, etc. — Substantial additions to the tax are
imposed for failing to file a return, for late filing, and for filing
a false or fraudulent return.
H. Information at source. — Every insurance company mak-
ing payments in the course of its trade or business of (1) in-
terest, rents, commissions, or other fixed or determinable
income of $600 or more during the calendar year to an
individual, a partnership, or a fiduciary; or (2) salaries or
wages of $600 or more shall make returns on Forms 1096 and
1099, except that the making of such return will not be re-
quired with respect to salary or wage payments included on
Form W-2, provided copies of withholding statements on Form
W-2 are furnished. If a portion of such salary or wage pay-
ments was reported on a Withholding Statement (Form W-2),
only the remainder must be reported on Form 1099.
The returns on Forms 1096 and 1099 shall also include divi-
dend payments totaling $10 or more during the calendar year
to each shareholder who is an individual (citizen or resi-
dent of the United States), a resident fiduciary, or a resident
partnership any member of which is a citizen or resident.
1. Information by corporation. — 1. Contemplated dissolution
or liquidation. — Every corporation shall, within 30 days after
the adoption by the corporation of a resolution or plan for the
dissolution of the corporation or for the liquidation of the
whole or any part of its capital stock, render a correct return
on Form 966 setting forth the terms of such resolution or plan.
(See sec. 6043.)
2. Distribution in liquidation. — Every corporation making
distributions in liquidation of the whole or any part of its
capital stock shall also make returns on Forms 1096 and
1099L, as required by instructions on Form 1096, for the
calendar year.
Instructions 1120L (1961)
328
FACSIMILES OF TAX RETURNS, 1961
Page 2
J. Stock ownership in foreign corporations. — A corporation
owning any stock of a foreign corporation must attacii a state-
ment showing the name and address of each company and the
total number of shares of each class of outstanding stoclc
owned during the taxable year. If the corporation owned 5 per-
cent or more in value of the outstanding stock of a foreign
personal holding company, attach a statement setting forth in
complete detail the information required by section 551(d).
K. Annual statement. — A copy of the annual statement for
life insurance companies adopted by the National Association
of Insurance Commissioners for the year 1961, as filed with the
Insurance Department of the State, or District of Columbia,
which shows the reserves used in computing the net in-
come reported on the return, together with copies of Sched-
ule A (real estate) and Schedule D (bonds and stocks), must
accompany the return. Similar copies of the 4 preceding years
must also be furnished, if not already filed for such years. In
the case of a foreign life insurance company carrying on a life
insurance business within the United States, the copies sub-
mitted shall be those relating to the United States business of
the company. Where companies use miniature statements, such
statements may be filed in lieu of the larger statements.
L. List of attached schedules. — Attach a list of the schedules
accompanying the return, giving for each a brief title and the
schedule number. Place name and address of company on each
schedule.
M. Consolidated returns. — Subject to the provisions of sec-
tions 1501 through 1552 and the regulations, an affiliated group
of corporations, each qualifying as a life insurance company,
may make a consolidated income tax return in lieu of separate
returns. The common parent corporation, when filing a con-
solidated return, shall attach thereto a schedule showing the
names and addresses of all the coi-porations included in the
return. Form 851, •Affiliations Schedule, should be obtained
from the District Director of Internal Revenue and filed as part
of the return. Each subsidiary must prepare two sigrned copies
of Form 1122 authorizing the making of the return on its be-
half. One such form shall be attached to the consolidated re-
turn as a part thereof, and the other shall be filed, at or before
the time the consolidated return is filed, in the office of the dis-
trict director for the subsidiary's district.
N. Voting stock ownership. — Where the answer is "yes" to
questions 1 and m, attach a separate schedule showing: (1)
name and address; (2) percentage of stock owned; (3) date
stock was acquired; and (4) the district director's office in
which the income tax return of such corporation, individual,
partnership, trust, or association for the last taxable year was
filed.
O. Percentage computations. — In computing earning rates,
assumed rates, and policyholders' and company's share of in-
vestment yield, the computation should be carried out to a
sufficient number of decimal places to insure substantial ac-
curacy and to eliminate any significant error in the resulting
tax liability.
P. Insurance liabilities. — Domestic company. — The term
"total insurance liabilities" means the sum of the total re-
serves (as defined in section 801 (c) ) as of the end of the tax-
able year plus (to the extent not included in total reserves) the
items referred to in paragraphs (3), (4), and (5) of section
810(c) as of the end of the taxable year.
Foreign company. — The term "total insurance liabilities"
relates only to United States business.
SPECIFIC INSTRUCTIONS
SCHEDULE A.— INVESTMENT YIELD
The term "investment yield" means gross investment income,
as defined in section 804(b), less the deductions allowed in
section 804(c). The entire amount of the items of income and
allowable deductions are to be reported in Schedule A. The
purpose of including the entire amount of these items is to pro-
vide the basis for the exclusion of the policyholders' share of
the investment yield from the life insurance company's taxable
income.
Line 1. /nterest.— Enter interest from all sources during the
taxable year. The gross amount of interest reported as gross
income shall be decreased by the amortization of premium and
increased by the accrual of discount attributable to the taxable
year on bonds, notes, debentures, or other evidences of indebt-
edness, determined (1) in accordance with the method regu-
larly employed, if reasonable, or (2) in accordance with regula-
tions prescribed by the Secretary or his delegate. (Attach
statement showing method and computation.)
Line S. Dividends. — Enter on line 2(a) the amount of divi-
dends from a domestic corporation which is subject to taxation
under Chapter 1, except dividends on certain preferred stock of
a public utility (see sec. 245), dividends from a corporation en-
titled to the benefits of section 931, and from a corporation or-
ganized under the China Trade Act, 1922. Enter on line 2(6)
dividends on certain preferred stock of a public utility which is
subject to taxation under Chapter 1. Enter on line 2(c) divi-
dends from foreign corporations. Enter on line 2(d) dividends
from all other corporations, including dividends on share ac-
counts in Federal savings and loan associations issued on or
after March 28, 1942. Enter on line 1 (c) dividends on share ac-
counts in Federal savings and loan associations issued prior to
March 28, 1942. Submit schedule, itemizing all dividends for
the year, stating the names of the corporations declaring the
dividends and amounts reported from each.
Line S. Rents. — Enter gross amount of rents. Any expenses,
including repairs, interest, taxes, and depreciation, should be
Included in the proper lines under deductions. In the case of a
lease entered into prior to January 1, 1954, if both lessor and
lessee are corporations and if under the lease the lessee is obli-
gated to pay any part of the lessor's income tax on the Tental
payment, this tax is excluded from lessor's gross income and
may not be deducted by lessee. (Sec. 110.)
Line I,. Royalties. — Enter the g:ross amount of royalties. If
a deduction is claimed for depletion, it must be reported on
line 12.
Line 5. Leases, terminations, etc. — Enter the gross amount
of income from the entering into (or the alteration or termina-
tion) of any lease, mortgage, or other instrument or agreement
from which the life insurance company derives interest, rents,
or royalties.
Line 6. Net short-term capital gain. — Enter the amount (if
any) by which the net short-term capital gain exceeds the net
long-teiTn capital loss. See separate Schedule D, Form 1120L.
Line 7. Gross income from trade or business other Uuin in-
surance business. — Enter the gross income from any trade or
business (other than an insurance business) carried on by the
life insurance company, or by a partnership of which the life
insurance company is a member.
Line 9. Investment experjses.— Enter expenses which are
properly chargeable to investment expenses, the total amount
of which, if there be any allocation of general expenses to
investment expenses, should not exceed line 5, Schedule H.
Submit a schedule showing the nature and amount of the items
included herein, the minor items being grouped in one amount.
Line 10. Real estate expenses. — Enter the amount of taxes
(sec. 164) ; all ordinary and necessary building expenses, such
as fire insurance, heat, light, labor, etc.; and the cost of inci-
dental repairs which neither materially add to the value of the
property nor appreciably prolong its life, but keep it in an
ordinary efficient operating condition, exclusively on or with
respect to the real estate owned by the company. Do not include
any amount paid out for new buildings or for permanent im-
provements or betterments made to increase the value of any
property or any amount expended on foreclosed property be-
fore such property is held for rental purposes. These taxes and
other expenses should be itemized in an attached schedule.
(For limitation on deduction, see Instruction 14(b).)
FACSIMILES OF TAX RETURNS, 1961
329
Line 11. Depreciation. — Enter the amount allowed by sec-
tion 167 and the regulations thereunder. In general, the amount
deductible is an amount reasonably measuring a portion of the
investment in depreciable property which, by reason of exhaus-
tion, wear and tear, or obsolescence, is properly chargeable
against the operation for the year. In any event the deduction
is limited to the depreciation on the property that is used, and
to the extent used, for the purpose of producing the income
specified in section 804(b). (For limitation on deduction, see
Instruction 14(b).)
Line 12. Depletion of mines, oil and gas wells, timber, etc. —
If a deduction is claimed on account of depletion, procure from
the district director: Form M (mines and other natural de-
posits), Form O (oil and gas), or Form T (timber); fill in
and file with return.
Line 13. Trade or business. — Enter the total of deductions
attributable to any trade or business (other than an insurance
business), the income from which is included in the life in-
surance company's gross investment income under section
804(b) (3). Do not include (a) losses from (or considered
Pages
as from) sales or exchanges of capital assets, (6) losses from
sales or exchange's of property used in the trade or business
(as defined in section 1231 (b) ), and (c) losses from the com-
pulsory or involuntary conversion of property used in the trade
or business. The deductions to be entered on line 13 will be
disallowed to the extent attributable to the carrying on of the
insurance business. The deduction for net operating losses
(sec. 172) and the special deductions (sees. 241-248) shall not
be allowed.
Line H. Total deductions. — (a). Enter the total of lines
9-13.
(6) Limitation on deductions relating to real estate owned
and occupied. — The deductions included on lines 10 and 11 on
account of real estate owned and occupied for insurance pur-
poses in whole or in part by the company shall be limited to
an amount which bears the same ratio to such deductions (com-
puted without regard to the second sentence of section 804(c)
(3) ) as the rental value of the space not so occupied bears to
the rental value of the entire property. Submit detailed
schedule.
SCHEDULE B
PART I— POLICY AND OTHER CONTRACT LIABILITY REQUIREMENTS (805(a))
Purpose. — The next step after determining investment yield
(Schedule A) is to determine the policy and other contract
liability requirements. This computation furnishes the nu-
merator, with the total of the investment yield as the denomi-
nator, to determine the policyholders' share of investment
yield which is not included in computing taxable investment
income (Schedule C).
Definition. — The term "policy and other contract liability
requirements" means the sum of (1) the adjusted life insur-
ance reserves (from Part VI), multiplied by the adjusted re-
sei-ves rate (from Part III); (2) the mean of the pension plan
reserves at the beginning and end of the taxable year (from
Part V), multiphed by the current earnings rate (from Part
III); and (3) the interest paid (from Part VII).
PART II— ASSETS (805(b)(4))
Purpose. — This computation is necessary in order to deter-
mine the earnings rates in Part III.
Definition. — The term "assets" for this purpose means all
assets of the company (including nonadmitted assets). The
term includes all moneys but does not include real and personal
property (other than money) used by the company in carrying
on an insurance trade or business.
Valuation. — The amount attributable to real property and to
stocks is the fair market value thereof. The amount attribu-
table to other assets is the adjusted basis of such assets for
purposes of determining gain on sala or other disposition. This
adjusted basis is determined under section 1011 and other
related provisions of subtitle A of the Code, without regard
to section 817(b).
Section 806(a) adjustment. — If, during the taxable year,
there is a change in life insurance reserves (either increases or
decreases) attributable to the transfer between the taxpayer
and another person of liabilities under contracts taken into ac-
count in computing such reserves, the mean of the assets is to
be appropriately adjusted, on a daily basis, to reflect the
amounts involved in such transfer. See the regulations. This
adjustment should be reflected in an attached schedule.
PART III— EARNINGS RATES (805(b))
The term "current earnings rate" means the percentage de-
termined by dividing the investment yield for the taxable year
(Schedule A), by the mean of the assets at the beginning and
end of the taxable year (Part II — Assets). The earnings rate
for any taxable year prior to 1958 is determined as if the law
applicable to 1958 applied to such year, and the earnings rate
for any taxable year of the company which, for such year, is
an insurance company (but not a life insurance company as de-
fined in sec. 801(a)), is determined as if it were a life insur-
ance company for such year. Therefore, the determination of
the current earnings rate for pre-1958 years must be computed
on the basis of its investment yield (determined under the
provisions of the 1959 act) for those years, and on the basis of
the mean of the assets (determined under the 1959 act) for
those years even though such provisions are not otherwise in
effect for years prior to 1958. The tei-m "average earnings
rate" means the sum of the current earnings rate for the tax-
able year and the earnings rate for each of the 4 taxable years
immediately preceding the taxable year, divided by 5. If, in
computing the 5-year average earnings rate for any taxable
year, the company was an insurance company (but not a life
insurance company) in any of the 4 years preceding the
taxable year, the computation shall be made as if the company
were a life insurance company for such year. Where the
company was not in existence for one or more of the 4 preced-
ing years or was not an insurance company for one or more
of such years, no entry shall be made for such year or years.
The average earnings rate (line 7) is determined by adding the
percentages entered, and dividing this sum by the number of
years applicable. For example, if entries are made on three
lines, divide the sum by 3. See General Instruction O.
PART IV— AVERAGE INTEREST RATE ASSUMED (805(c)(2))
The purpose of this schedule is to determine a rate which is
used in the computation of adjusted life insurance reserves
(Part VI). See General Instruction O. Exclude pension plan
reserves from life insurance reserves for the purpose of deter-
mining the taxpayers assumed rate under this part. See Part V.
Ck>Iumns 5 and 6. — Adjustment under 806(b). — If the basis
for determining the amount of any item referred to in 810(c)
(life insurance reserves, etc.) as of the close of the taxable
year differs from the basis for such determination as of the
beginning of the taxable year, then the amount of the item
as of the close of the taxable year shall be the amount com-
puted on the old basis, and the amount of the item as of the
beginning of the next taxable year shall be the amount com-
puted on the new basis.
330
FACSIMILES OF TAX RETURNS, 1961
Page 4
Adjiistment und&r 818(c). — This adjustment is required
where the company actually computes its life insurance re-
serves on one of the recognized preliminary term bases but
elects to convert them to b. net level premium basis in the com-
putation of the reserves for tax purposes.
Where so elected, the conversion may be made by one of two
methods.
Method 1, Exact Revaluation: Under this method, the com-
pany must compute the reserves for all contracts (with re-
spect to which reserves are computed on a preliminary term
basis) on a net level premium basis, using the same mortality
assumptions and interest rates for both the preliminary term
basis and the net level premium basis. Method 2, Approximate
Revaluation: Under this method, with respect to contracts for
which reserves are computed under the preliminary term basis,
the reserves are increased by the sum of (A) $21 per $1,000 of
insurance in force (other than term insurance), less 2.1 per-
cent of reserves under such contracts; and (B) $5 per $1,000
of term insurance in force under contracts which at the time
of issuance cover a period of more than 15 years, less 0.5 per-
cent of reserves under such contracts.
A life insurance company may elect, under section 818(a),
the approximate revaluation method for all its life insurance
reserves, other than noncancellable accident and health re-
serves, and use the exact revaluation method for all its non-
cancellable accident and health reserves. (C.B. 1960-1, 268.)
Column 7. — Adjustment under 806(a). — If, during the tax-
able year there is a change in life insurance reserves attribu-
table to the transfer between the company and another of
liabilities under contracts taken into account in computing such
reserves, then the means of such reserves shall be appropri-
ately adjusted on a daily basis, to reflect the amounts involved
in such transfer. See the regulations. This adjustment is appli-
cable whether or not the transferor of the liabilities was the
original insurer. However, this adjustment is not applicable to
reinsurance ceded by another person to the taxpayer, or by the
taxpayer to another person. For the definition of "Life Insur-
ance Reserves," see excerpts from the Internal Revenue Code,
section 801(b).
PART V— PENSION PLAN RESERVES (805(d))
The amount to be taken into account as "pension plan re-
serves" is 100 percent of the life insurance reserves which is
allocable to contracts —
(A) purchased under contracts entered into with ti-usts
which (as of the time the contracts were entered into) were
deemed to be (i) trusts described in section 401 (a) and exempt
from tax under section 501(a), or (ii) ti-usts exempt from tax
under section 165 of the Internal Revenue Code of 1939 or the
corresponding provisions of prior revenue laws ;
(B) purchased under contracts entered into under plans
which (as of the time the contracts were entered into) were
deemed to be plans meeting the requirements of section 401
(a) (3), (4), (5), and (6), or the requirements of section
165(a) (3), (4), (5), and (6) of the Internal Revenue Code
of 1939;
(C) provided for employees of the life insurance company
under a plan which, for the taxable year, meets the require-
ments of section 401(a) (3), (4), (5), and (6) ; or
(D) purchased to provide retirement annuities for its
employees by an organization which (as of the time the con-
tracts were purchased) was an organization described in sec-
tion 501(c) (3) which was exempt from tax under section 501
(a) or was an organization exempt from tax under section
101(6) of the Internal Revenue Code of 1939 or the corre-
sponding provisions of prior revenue laws. These reserves
shall be adjusted under sections 806 and 818(c) as described
in Part IV above.
Special Transitional Rule. — For purposes of this part,
the amount taken into account as pension plan reserves shall
be—
(A) in the case of a taxable year beginning after De-
cember 31, 1957, and before January 1, 1959, zero;
(B) in the case of a taxable year beginning after De-
cember 31, 1958, and before January 1, 1960, 33 Va percent
of the amount thereof (determined without regard to this
paragraph) ;
(C) in the case of a taxable year beginning after De-
cember 31, 1959, and before January 1, 1961, 66% percent
of the amount thereof (determined without regard to this
paragraph) ; and
(D) in the case of a taxable year beginning after De-
cember 31, 1960, 100 percent of the amount thereof.
PART VI— ADJUSTED LIFE INSURANCE RESERVES (805(c)(1))
This term constitutes the mean of the life insurance reserves
(as defined in section 801(b)), computed under Part IV (ex-
cluding pension plan reserves taken into account under
Part V), adjusted as set forth in Part VI, Schedule B, of the
form.
PART VII— INTEREST PAID (805(e))
Line 1. — Enter all interest for the taxable year on indebted-
ness,'except on indebtedness incurred or continued to purchase
or carry obligations the interest on which is wholly exempt
from taxation.
lAyie 2. — Enter all amounts in the nature of interest, whether
or not guaranteed, for the taxable year on insurance or an-
nuity contracts (including contracts supplementary thereto)
which do not involve, at the time of accrual, life, health, or
accident contingencies.
Line 3. — Enter all amounts accrued for the taxable year for
discounts in the nature of interest, whether or not guaranteed,
on premiums or other consideration paid in advance on insur-
ance or annuity contracts.
SCHEDULE C— TAXABLE INVESTMENT INCOME
General. — The policj holders' share of each and every item of
investment yield (including tax-exempt interest, partially tax-
exempt interest, and dividends received) of any life insurance
company shall not be included in taxable investment income.
Line 1. — Enter on this line the percentage which represents
the policyholders' share of each and every item of investment
yield. This percentage is determined by dividing the policy
and other contract liability requirements (Schedule B) by the
investment yield (Schedule A) ; except that if the amount of
the policy and other contract liability requirements exceeds
the investment yield, then the policyholders' share of any item
shall be 100 percent. See General Instruction O.
Line 2. — Enter on this line the percentage which represents
the life insurance company's share of any item of investment
yield. This percentage is obtained by ascertaining the percent-
age i-equired to equal 100 percent when added to the percentage
on line 1.
Lines U-7. — Enter on line 4, column 1, the amount of interest
which is wholly exempt from taxation under the provisions of
section 303. Where securities of a municipality are originally
issued at a price not less than par value and are subsequently
acquired by a purchaser at a discount, such discount is not in
the nature of tax-exempt interest within the meaning of sec-
tion 103. Also enter in column 1 : line 5, interest partially tax-
exempt; line 6, dividends; and line 7, other items of invest-
ment yield. Multiply the amount on each line in column 1
by the percentage from line 1 and enter the product for
each line in column 2. The amounts entered in column 2
represent the policyholders' share of these items which is not
included in taxable investment income. Enter in column 3
the product obtained by multiplying each amount in column 1
by the percentage from line 2. "The amounts entered in column
3 represent the company's share of these items of investment
yield.
FACSIMILES OF TAX RETURNS, 1961
331
Reductions
Line 9. Interest wholly tax-exempt. — Enter on this line the
amount from line 4, column 3. This amount is the company's
share of wholly tax-exempt interest which like the policy-
holders' share of such interest (from line 4, col. 2) is not in-
cluded in taxable investment income.
Line 10. Interest partially tax-exempt. — The amount to be
entered on this line is the product of the company's share of
partially tax-exempt interest (from line 5, col. 3) multiplied by
the ratio which (A) the noi-mal tax rate for the taxable year
prescribed by section 11 (30 pei-cent) bears to (B) the sum
of the normal tax rate and the surtax rate for the taxable year
prescribed by section 11 (noi-mal tax 30 percent plus surtax
22 percent), or, in other words, 30/52 of line 5, column 3.
Line 11. Dividends received deduction. — (a) Dividends re-
ceived from domestic corporations.- — Enter 85 percent of the
company's share (line 6(a), col. 3) of the amount received as
dividends (except dividends on certain preferred stock of
public utilities) from domestic corporations subject to income
tax. Amounts received as dividends from mutual savings
banks, cooperative banks, and domestic building and loan asso-
ciations and allowed as a deduction to such banks or building
and loan associations shall not be treated as dividends. In the
case of dividends received from a regulated investment com-
jPage 5
pany, see section 854 regarding limitations on amount
deductible.
(b) Dividends received on certain preferred stock of public
utilities. — Enter 62.115 percent of the company's share (line
6(b), col. 3) of the amount received as dividends on the pre-
ferred stock of a public utility which is subject to income tax
and which is allowed a deduction for dividends paid under
section 247.
(c) Dividends received from, certain foreign corporations. —
Enter 85 percent of the company's share (line 6(c), col. 3)
of dividends received from certain foreign corporations. See
section 245 for qualifications and limitations on the amount of
this deduction.
In general, no dividend-received deduction will be allowed on
any share of stock (A) which is sold or otherwise disposed of
in any case in which the corporation has held such share for
15 days or less, or (B) to the extent the corporation is under
an obligation to make corresponding payments with respect
to substantially identical stock or securities. Where the stock
has preference in dividends, the holding period is 90 days in-
stead of 15 if the corporation receives dividends with respect
to such stock which are attributable to a period or periods
aggregating in excess of 366 days.
Line 12. Small business deduction. — Enter 10 percent of the
investment yield (Schedule A) but not to exceed $25,000.
SCHEDULE E.— GAIN AND LOSS FROM OPERATIONS
General. — The share of each and every item of investment
yield (including tax-exempt interest, partially tax-exempt in-
terest, and dividends received) of any life insurance company
set aside for policyholders shall not be included in gain and loss
from operations.
Line 1. — Enter on this line the percentage which represents
the share of any item of investment yield which is set aside for
policyholders. This percentage is determined by dividing the
required interest (Schedule E-1) by the investment yield
(Schedule A) ; except that if the aftiount of the required inter-
est exceeds the investment yield, then the share of any item set
aside for policyholders shall be 100 percent. See General In-
struction O.
Line 2. — Enter on this line the percentage which represents
the life insurance company's share of any item of investment
yield. This percentage is obtained by ascertaining the percent-
age required to equal 100 percent when added to the percentage
on line 1.
Lines 4-7. — Enter on line 4, column 1, the amount of inter-
est which is wholly exempt from taxation under the provisions
of section 103. Where securities of a municipality are originally
issued at a price not less than par value and are subsequently
acquired by a purchaser at a discount, such discount is not in
the nature of tax-exempt interest within the meaning of sec-
tion 103. Also enter in column 1 : line 5, interest partially
tax-exempt; line 6, dividends; and line 7, other items of
investment yield. Multiply the amount on each line in col-
umn 1 by the percentage from line 1 and enter the product
for each line in column 2. The amounts entered in column 2
represent the policyholders' share of these items which is not
included in gain and loss from operations. Enter in column 3
the product obtained by multiplying each amount in column 1
by the percentage frpm line 2. The amounts entered in
column 3 represent the company's share of these items of
investment yield.
Line 9. — Enter the gross amount of premiums and other con-
sideration (including advance premiums, deposits, fees, assess-
ments, and consideration in respect of assuming liabilities un-
der contracts not issued by the company) on insurance and
annuity contracts (including contracts supplementary there-
to) ; less return premiums, and premiums and other considera-
tion arising out of reinsurance ceded. Except in the case of
amounts of premiums or other consideration returned to an-
other life insurance company in respect of reinsurance ceded,
amounts retunied where the amount is not fixed in the contract
but depends on the experience of the company or the discretion
of the management shall not be included. However, amounts
rebated or i-efunded due to policy cancellations or to errone-
ously computed premiums are to be treated as return
premiums.
Line 10(a). Decrease in reserves. — Enter the excess of the
sum of the items described in section 810(c) (see excerpts
from the Code) as of the beginning of the taxable year over
the sum of such items as of the close of the taxable year (re-
duced by the policyholders' share of investment yield not in-
cluded in gain and loss from operations (from line 8, col. 2) ).
Line 10(b). Decrease in 811(b)(2) reserves. — Enter the
amount (from line 3, Part IV, Schedule E-2) by which the de-
crease for the taxable year in the reserves for policyholder
dividends exceeds the amount of dividends paid to policyholders
during such year. Enter also one-tenth of any net decrease in
reserves attributable to the operation of section 810 (d) .
Line 11. Other amounts. — Enter total amount of other in-
come, not included in computing investment yield and not
otherwise included above, to the extent that such items are
includible in gross income, except that all gains from the sale
or exchange of a capital asset or gains considered as gains
from the sale or exchange of a capital asset are excluded.
Line 13. Death benefits, etc. — Enter the amount of all claims
and benefits accrued (including matured endowments and
amounts allowed on surrender) and losses incurred (whether
or not ascertained) during the year on insurance, annuity, and
supplementary contracts. The term "losses incurred (whether
or not ascertained)" refers to a reasonable estimate of the
amount of the losses incurred but not reported, as well as losses
reported but where the amount thereof cannot be ascertained
by the end of the year.
Line H. Increase in reserves. — Enter the excess of the sum
of the items described in section 810 (c) (see excerpts from the
Code) as of the close of the taxable year (reduced by the
policyholders' share of investment yield not included in gain
and loss from operations (line 8, col. 2) ) over the sum of such
items as of the beginning of the taxable year. Enter also one-
tenth of any net increase in reserves attributable to the opera-
tion of section 810(d).
Line IS. Assumption by another person of liabilities under
insurance, etc., contracts. — Enter the amount of the considera-
tion (other than consideration arising out of reinsurance
ceded) in respect of the assumption by another person of lia-
bilities under insurance and annuity contracts (including con-
tracts supplementary thereto).
Line 16. Interest wholly tax-exempt. — Enter on this line the
amount from line 4, column 3. This amount is the company's
share of wholly tax-exempt interest which, like the policy-
holders' share of such interest (from line 4, col. 2), is not in-
cluded in gain and loss from operations.
Line 1 7. Interest partially tax-exempt. — Enter the product
of the amount in line 5, column 3, multiplied by 30/52. See the
instructions for Schedule C, line 10.
Line 18. Investment expenses. — Enter the excess of the total
investment expenses over the amount allowed in computing in-
vestment yield (Schedule A), and the amount (if any) by
which the sum of the deductions allowable (line 14, Schedule
740-311 O - 64 - 22
332
FACSIMILES OF TAX RETURNS, 1961
Page 6
A) exceeds the gross investment income (line 8, Schedule A).
Taxes and other expenses should be itemized in an attached
schedule.
Line 19. Small business deduction. — Enter 10 percent of the
investment yield (Schedule A) but not to exceed $25,000.
Line 20. Other deductions. — Enter total amount of all other
deductions, not included in computing investment yield and not
included in lines 22-25 to the extent allowable as deductions in
computing taxable income under Subtitle A of the Code except
as modified below:
1. Interest. — No deduction is allowed under section 163
for interest in respect of the items described in section
810(c).
2. Bad Debts. — No deduction is allowed for an addition
to reserves for bad debts under section 166(c), but a de-
duction for specific bad debts is permitted to the extent
that the other provisions of that section are applicable.
3. Contributions or Gifts. — In applying section 170,
the limitation on the total deduction shall be^ percent of
the gain from operations computed without regard to divi-
dends to policyholders; certain nonparticipating con-
tracts; group life, accident, and health insurance; interest
wholly tax-exempt; interest partially tax-exempt; divi-
dends received deduction; any operations loss carryback;
and the contributions deductions. For limitation and the
application of charitable contribution carryover, see the
regulations.
4. Amortizablb Bond Premiums. — No deduction is al-
lowed under section 171 since a deduction for such premi-
ums has already been taken into account in Schedule A.
5. Net Operating Loss Deduction. — The deduction un-
der section 172 is not allowed since in lieu thereof an
"operations loss deduction" is allowed. See line 23.
6. Partially Tax-Exempt Interest. — No deduction is
allowed under section 242 in view of the deduction allowed
under section 809(d) (8). See line 17.
7. Dividends Received. — No deduction is allowed under
sections 243, 244, and 245 in view of the deduction allowed
under section 809(d) (8). See line 22.
Also include in the amount reported on line 20 the deduction
for certain mutualization distributions. This deduction repre-
sents the distributions to shareholders made in 1961 in acquisi-
tion of stock pursuant to a plan of mutualization adopted
before January 1, 1958. For limitations on this deduction see
section 809(g) and the regulations issued thereunder.
Submit a schedule showing the nature and amount of the
items included herein, the minor items being grouped in one
amount.
Line 22. Dividends received deduction. — (a) Dividends re-
ceived from domestic corporations. — Enter 85 percent of the
company's share (line 6(a), col. 3) of the amount received as
dividends (except dividends on certain pi-efen-ed stock of pub-
lic utilities) from domestic corporations subject to income tax.
Amounts received as dividends from mutual savings banks,
cooperative banks, and domestic building and loans associa-
tions and allowed as a deduction to such banks or building and
loan associations shall not be treated as dividends. In the case
of dividends received from a regulated investment company,
see section 854 regarding limitations on amount deductible.
(b) Dividends received on certain preferred stock of p^iblic
utilities.- — Enter 62.115 percent of the company's share (line
6(b), col. 3) of the amount received as dividends on the pre-
ferred stock of a public utility which is subject to income tax
and which is allowed a deduction for dividends paid under
section 247.
(c) Dividends received from, certain foreign corporations. —
Enter 85 percent of the company's share (line' 6(c), col. 3) of
dividends received from certain foreign corporations. See sec-
tion 245 for qualifications and limitations on the amount of
this deduction.
(d) Section 21,6 (b) limitation. — In applying this 85-percent
limitation to the total dividends-received deduction, the gain
from operations is computed without regard to the deductions
for dividends to policyholders (line 25(c) ) ; certain nonpartic-
ipating contracts (line 25 (b) ) ; group life, accident, and health
insurance (line 25(a)); the operations loss deduction (line
23) ; and the dividends-received deduction. However, since
these items have not as yet been deducted, the 85-percent limi-
tation is applicable to the excess, if any, of line 12 over line 21.
Exception. — For any taxable year for which there is a loss
from operations, the limitation shall not apply.
See also instructions for line 11, Schedule C.
Line 23. Operations loss deduction. — This deduction allowed
under section 809(d) (4) and determined under section 812 is,
in substance, the same as the net operating loss deduction pro-
vided by section 172.
The "operations loss deduction" is the sum of the operations
loss carryovers and carrybacks to the taxable year (sec. 812
(a) ) . A loss from operations for taxable years beginning after
December 31, 1954, may be carried back 3 years and carried
over 5 years. If the company is a new company for the loss
year, the carryover is for 8 years. For the definition of a new
company and for the limitations on the 8-year carryover, see
section 812(e) and the regulations applicable thereto. The loss
from operations must first be carried to the earliest of the tax-
able years to which it may be carried, then to the next earliest
year, etc. The portion of such'loss which shall be carried to
each of the other taxable years shall be the excess, if any, of
the amount of such loss over the sum of the ofi'sets for each of
the prior taxable years to which such loss may be carried.
The term "offset" means, with respect to any taxable year,
an amount equal to that increase in the operations loss deduc-
tion for the taxable year which reduces the life insurance com-
pany taxable income (computed without regard to sec. 802
(b) (3) ) for such year to zero.
The term "loss from operations" means the excess of allow-
able deductions (computed with the following modifications)
over the amount on line 12:
(a) No operations loss deduction is allowed.
(b) The deductions allowed by section 243 (dividends re-
ceived by corporations), section 244 (dividends received on
certain preferred stock of public utilities), and section 245
(dividends received from certain foreign corporations) shall
be computed without regard to section 246(b), as modified by
section 809(d)(8)(B).
Special transitional rules for carrybacks. — A loss from op-
erations for any taxable year beginning before January 1, 1958,
shall not be carried back to any taxable year beginning before
January 1, 1955. Furthermore, a loss from operations for any
taxable year beginning after December 31, 1957, cannot be car-
ried back to any year commencing prior to January 1, 1958.
The loss from operations for all taxable years beginning
after December 31, 1954, and before January 1, 1958, shall be
determined as if the law applicable to 1958 were in effect for
those taxable years.
Examples of the carryback and carryover provisions are as
follows:
Company A, organized in 1940, has a loss from opera-
tions of $1,000 in 1958 this loss may not be carried back,
but may be carried forward to each of the 5 taxable years
following 1958. Company B, organized in 1940, has a loss
from operations of $1,200 in 1959; this loss must be car-
ried back to the taxable year 1958 and then carried for-
ward to each of the 5 taxable years following 1959.
Company C, organized-in 1940, had a loss from operations
of $1,300 for the taxable year 1956 (computed as if this
part as in effect for 1958 applied to such year) ; this loss
must first be carried back to the taxable year 1955 (com-
puted as if this part as in effect for 1958 applied to such
year) and then carried forward to each of the 5 taxable
years following 1956. Company D, organized in 1958 and
meeting the provisions of section 812(e), had a loss from
operations of $1,400 for the taxable year 1958; this loss
may be carried forward to each of the 8 taxable years
following 1958. Company E, organized in 1954 and meet-
ing the provisions of section 812(e), had a loss from oper-
ations of $1,500 for the taxable year 1956; this loss must
first be carried back to the taxable year 1955 and then
FACSIMILES OF TAX RETURNS, 1961
333
carried forward to each of the 8 taxable years following
1956.
Line 25. The amount of the deductions for dividends to pol-
icyholders, certain nonparticipating contracts, and group life,
accident, and health insurance shall not exceed $250,000 plus
the amount, if any, by which (a) the gain from operations for
the taxable year, computed without regard to these deductions.
Page 7
exceeds (6) the taxable investment income for the taxable
year. The limitation proyided in the foregoing sentence shall
apply first to the amount of the deduction for group life, acci-
dent, and health insurance, then to the amount of the deduction
for cei-tain nonparticipating contracts, and finally to the
amount of the deduction for dividends to policyholders. See
Schedule E-2, Part I.
SCHEDULE E-1.— REQUIRED INTEREST
The term "required interest" for any taxable year means the
sum of the products obtained by multiplying (A) each rate of
interest required, or assumed by the taxpayer, in calculating
the reserves described in section 810(c), by (B) the means of
the amount of such reserves computed at such rate at the be-
ginning and end of the taxable year. See General Instruc-
tion O.
SCHEDULE E-2.— PART I— LIMITATION ON LINE 25, SCHEDULE E
Parts II, III, and IV should be completed before making
entries in this schedule. Upon the proper completion of this
schedule, the limitation provided in section 809(f) and ex-
plained in connection with line 25, Schedule E, automatically
applies.
SCHEDULE E-2.— PART II— GROUP LIFE, ACCIDENT, AND HEALTH INSURANCE
This deduction is an amount equal to 2 percent of the pre-
miums for the taxable year attributable to group life insurance
contracts and group accident and health insurance contracts.
The term "premiums" means the net amount of the premiums
and other consideration taken into account in Schedule E.
However, the deduction allowed for the taxable year and all
preceding taxable years shall not exceed an amount equal to
50 percent of the premiums for the taxable year attributable
to such contracts.
SCHEDULE E-2.— PART III— CERTAIN NONPARTICIPATING CONTRACTS
This deduction is an amount equal to 10 percent of the in-
crease for the taxable year in the reserves for nonparticipating
contracts (excluding group contracts) or (if greater) an
amount equal to 3 percent of the premiums for the taxable
year (excluding that portion of the premiums which is al-
locable to annuity features) attributable to nonparticipating
contracts (other than group contracts) which are issued or
renewed for periods of 5 years or more. The term "reserves
for nonparticipating contracts" means such part of the life
insurance reserves (excluding that portion of the reserves
which is allocable to annuity features) as relates to nonpartic-
ipating contracts (other than group contracts) . The term "pre-
miums" means the net amount of the premiums and other
consideration taken into account in Schedule E.
The 'premiums referred to include only premiums attribut-
able to nonparticipating contracts (other than group con-
tracts) which are issued for periods of 5 years or more or are
renewed for periods of 5 years or more, but do not include that
portion of the pi'emiums which is allocable to annuity features.
The determination of whether a contract meets the 5-year re-
quirement will be made as of the date it was issued, or as of the
date it was renewed, whichever is applicable. Thus, a 20-year
nonparticipating endowment policy will qualify under section
809(d)(5), even though the individual insured subsequently
dies at the end of the second year, since the policy was issued
for a period of 5 years or rnore. However, a 1-year renewable
tenn contract will not qualify, in that, as of the date it was
issued (or of any renewal date) it was not issued (or renewed)
for a period of 5 years or more. In like manner, a policy orig-
inally issued for a 3-year period and subsequently renewed
for an additional 3-year period will not qualify. However, if
this policy were renewed for a period of 5 years or more, the
policy would qualify under section 809(d) (5) from the date it
was renewed.
SCHEDULE E-2.— PART IV— DIVIDENDS TO POLICYHOLDERS
The term "dividends to policyholders" means dividends and
similar distributions made to policyholders in their capacity
as such. In general, amounts returned where the amount is
not fixed in the coTitract but depends on the experience of the
company or the discretion of the management are to be treated
as dividends to policyholders. The term does not include inter-
est paid (as defined in sec. 805(e) ), or, for example, so-called
excess interest payments made with respect to supplementary
contracts not involving life, accident, or health contingencies
merely because such interest payments exceed the amounts
guaranteed under such contracts.
The deduction shall be an amount equal to the dividends paid
to policyholders during the taxable year plus (or minus) any
increase (or decrease) in the reserves for policyholder divi-
dends payable during the immediately succeeding taxable year.
For this purpose, reserves for policyholder dividends at the end
of any taxable year shall include all amounts set aside before
the 16th day of the 3d month of the year following such taxable
year for payment of policyholder dividends during the year
following such taxable year.
If the amount of the decrease for the taxable year in the
reserves for policyholder dividends exceeds the amount of divi-
dends paid to policyholders during such year, the amount of the
excess shall be taken into account as an income item (line 10
(b), Schedule E).
SCHEDULE F.— SHAREHOLDERS SURPLUS ACCOUNT
Section 815(b)(1) provides that every stock life insurance
company (both domestic and foreign) shall establish and
maintain a shareholders surplus account for its first taxable
year beginning after December 31, 195T. The balance remain-
ing in this account as of January 1, 1961, shall be increased
by the net additions thereto as provided in section 815(b)(2)
(lines 2-9 of the schedule). There shall be subtracted from
this account any amount which is treated under section 815
as a distribution to shareholders. Any distribution to share-
holders shall be treated as made first out of this account, to
the extent thereof.
334
FACSIMILES OF TAX RETURNS, 1961
Pages
SCHEDULE G.— POLICYHOLDERS SURPLUS ACCOUNT
Section 815(c)(1) provides that every stock life insurance
company (both domestic and foreign) shall establish and
maintain a policyholders surplus account for its first taxable
year beginning after December 31, 1958. The balance remain-
ing in this account as of January 1, 1961 shall be increased
by the additions thereto as provided by section 815(c)(2),
line 2 of the schedule, and shall be decreased by the subtrac-
tions therefrom as provided by 815(c)(3), line 4 of the
schedule.
Enter on line 4(a) the actual distributions to shareholders
in excess of the amount reported on line 10, Schedule F. The
amount to be entered on line 4(b) is the tax attributable to
the amoimt (which is treated as a subtraction from this ac-
count) which after deducting the tax is the amount reflected
on line 4(a). This amount can be determined by applying to
the amount on line 4(a), a ratio, the numerator of which is
100 percent and the denominator of which is 100 percent
minus the taxpayer's tax rate (the sum of the normal tax
rate plus if applicable the surtax rate). See the regulations.
The subtractions to be entered on line 4(c) shall be treated
as made only after the subtractions have been made on lines
4(a) and (b).
EXPENSE ACCOUNT ALLOWANCES— SCHEDULE J, COLUMN 7
Expense account allowance means: (1) amounts, other than
compensation, received as advances or reimbursements, and
(2) amounts paid by or for the corporation, for expenses in-
curred by or on behalf of an officer including all amounts
charged through any type of credit card.
However, this term does not include amounts paid for: (o)
the purchase of goods for resale or use in your business; (6)
incidental expenses, such as the purchase of office supplies for
the corporation or local transportation in connection with an
errand; and (c) such fringe benefits as hospitalization insur-
ance, approved pension trust funds and unemployment
insurance.
Column 7 of Schedule J is to be completed for your 25
highest paid officers. To determine the highest paid officers
for this purpose all allowances including expense account
allowances as described above must be added to each officer's
coiTipensation. Column 7 need not be completed for any officer
for wluch the combined amount is less than $10,000.
The information is to be submitted by each member of an
affiliated group which files a consolidated return.
For this purpose an officer is a person who is elected or
appointed to office or who is designated as such in the corpora-
tion's charter or bylaws such as regoilar officers, directors,
chairmen of the board, etc.
TAX COMPUTATION INSTRUCTIONS
1. Normal tax. — Section 802(a) (1) provides a normal tax
on the life insurance company taxable income computed at the
rate provided by section 11 (b). Such section provides a normal
tax for taxable yeai's beginning before July 1, 1961, equal to
30 percent. In the case of a taxable year beginning after June
SO, 1961, the nonnal tax is equal to 25 percent.
2. Surtax.— Section 802(a) (1) provides a surtax on so much
of the life insurance company taxable income as exceeds
$25,000, computed at the rate provided by section 11(c). Such
section provides a surtax rate of 22 percent.
3. Tax in case of capital gains. — If for any taxable year
the net long-term capital gain of any life insurance company
exceeds the short-term capital loss, a tax is imposed equal to
25 percent of such excess.
4. Credit for taxes. — If, in accordance with section 901, a
credit is claimed by a domestic corporation on account of in-
come, war profits and excess profits taxes paid or accrued to a
foreign country or a possession of the United States, Form
1118 should be submitted with the return. In case credit is
sought for taxes accrued but not paid, the District Director
may require a bond on Form 1117 as a condition precedent to
the allowance of the credit. For carryback and carryover of
a foreign tax credit, see sections 904(d) and 904(e).
If the corporation is entitled to a credit for taxes paid by a
regulated investment company on undistributed capital gains,
include the credit on line 10(b), page 1, and indicate by
amount that such a credit is being claimed. Attach Copy B of
Foi-m 2439 to page 1 of the Form 1120L.
5. Ovei-payment credited to estimated tax. — If the taxpayer
elects to have all or part of the overpayment shown by his
return applied to his estimated tax for his succeeding taxable
year, no interest shall be allowed on such portion of the over-
payment credited.
EXCERPTS FROM THE INTERNAL REVENUE CODE
SEC. 801. DEFINITION OF LIFE INSURANCE COMPANY.
(a) Life Insurance Company Defined. — For purposes of
this subtitle, the tei-m "life insurance company" means an in-
surance company which is engaged in the business of issuing
life insurance and annuity contracts (either separately or com-
bined with health and accident insurance), or noncancellable
contracts of health and accident insurance, if —
(1) its life insurance reserves (as defined in subsection
(b)), plus
(2) unearned premiums, and unpaid losses (whether or
not ascertained) , on noncancellable life, health, or accident pol-
icies not included in life insurance reserves,
comprise more than 50 percent of its total reserves (as defined
in subsection (c) ).
(b) Life Insurance Reserves Defined. —
(1) In general. — For purposes of this part, the term
"life insurance reserves" means amounts —
(A) which are computed or estimated on the basis of rec-
ognized mortality or morbidity tables and assumed rates of
interest, and
(B) which ai-e set aside to mature or liquidate, either by
payment or reinsurance, future unaccrued claims arising from
life insurance, annuity, and noncancellable health and accident
insurance contracts (including life insurance or annuity con-
tracts combined with noncancellable health and accident insur-
ance) involving, at the time with respect to which the I'eserve
is computed, life, health, or accident contingencies.
(2) Reserves must be required by law. — Except —
(A) in the case of policies covering life, health, and acci-
dent insurance combined in one policy issued on the weekly
premium payment plan, continuing for life and not subject to
cancellation,
(B) in the case of policies issued by an organization
which meets the requirements of section 501(c) (9) other than
the requirement of subparagraph (B) thereof, and
(C) as provided in paragraph (3),
in addition to the requirements set forth in paragraph (1),
life insurance reserves must be required by law.
(3) Assessment companies. — In the case of an assess-
ment life insurance company or association, the term "life in-
surance reserves" includes —
(A) sums actually deposited by such company or associa-
tion with State or Territorial officers pursuant to law as guar-
anty or resei've funds, and
(B) any funds maintained, under the charter or articles
of incorporation or association (or bylaws approved by a State
insurance commissioner) of such company or association, ex-
clusively for the payment of claims arising under certificates
of membership or policies issued on the assessment plan and
not subject to any other use.
For purposes of this part, the rate of interest assumed in cal-
culating the reserves described in subparagraphs (A) and
(B) shall be 3 percent.
FACSIMILES OF TAX RETURNS, 1961
335
(4) Deficiency reserves excluded. — The term "life in-
surance reserves" does not include deficiency reserves. For
purposes of this subsection and subsection (c), the deficiency
reserve for any contract is that portion of the reserve for such
contract equal to the amount (if any) by which —
(A) the present value of the future net premiums re-
quired for such contract, exceeds
(B) the present value of the future actual premiums and
consideration charged for such contract.
(5) Amount of reserves. — For purposes of this subsec-
tion, subsection (a), and subsection (c), the amount of any
reserve (or portion thereof) for any taxable year shall be the
mean of such reserve (or portion thereof) at the beginning
and end of the taxable year.
(c) Total Reserves Defined. — For purposes of subsection
(a), the tei-m "total reserves" means —
(1) life insurance resei-ves,
(2) unearned premiums, and unpaid losses (whether or
not ascertained), not included in life insurance reser^/es, and
(3) all other insurance reserves required by law.
The term "total reserves" does not include deficiency reserves
(within the meaning of subsection (b) (4) ).
(d) Adjustments in Reserves for Policy Loans. — For
purposes only of determining under subsection (a) whether or
not an insurance company is a life insurance company, the
life insurance reserves, and the total reserves, shall each be
reduced by an amount equal to the mean of the aggregates, at
the beginning and end of the taxable year, of the policy loans
outstanding with respect to contracts for which life insurance
reserves are maintained.
(e) Guaranteed Renevp^able Contracts.— For purposes of
this part, guaranteed renewable life, health, and accident in-
surance shall be treated in the same manner as noncancellable
life, health, and accident insurance.
(f) Burial and Funeral Benefit Insurance Com-
panies.— A burial or funeral benefit insurance company en-
gaged directly in the manufacture of funeral supplies or the
performance of funeral services shall not be taxable under this
part but shall be taxable under section 821 or section 831.
(g) Variable Annuities. —
(1) In general. — For purposes of this part, an annuity
contract includes a contra<:t which provides for the payment
of a variable annuity computed on the basis of recognized
mortality tables and the investment experience of the com-
pany issuing the contract.
(2) Adjusted reserves rate; assumed rate. — For pur-
poses of this part —
(A) the adjusted reserves rate for any taxable year with
respect to annuity contracts described in paragraph (1), and
(B) the rate of interest assumed by the taxpayer for any
taxable year in calculating the reserve on any such contract
shall be a rate equal to the current earnings rate determined
under paragraph (3).
(3) Current earnings rate. — For purposes of this part,
the curi-ent earnings rate for any taxable year with respect to
annuity contracts described in paragraph (1) is the current
earnings rate determined under section 805(b)(2) with re-
spect to such contracts, reduced by the percentage obtained by
dividing —
(A) the amount of the actuarial margin charge on all
annuity contracts described in paragraph (1) issued by the
taxpayer, by
(B) the mean of the reserves for such contracts.
(4) Increases and decreases in reserves. — For pur-
poses of subsections (a) and (b) of section 810, the sum of the
items described in section 810(c) taken into account as of the
close of the taxable year shall, under regulations prescribed
by the Secretary or his delegate, be adjusted — ■
(A) by subtracting therefrom an amount equal to the
sum of the amounts added from time to time (for the taxable
year) to the reserves for annuity contracts described in para-
graph (1) by reason of appreciation in value of assets
Page 9
(whether or not the assets have been disposed of) , and
(B) by adding thereto an amount equal to the sum of the
amounts subtracted from time to time (for the taxable year)
from such reserves by reason of depreciation in value of
assets (whether or not the assets have been disposed of).
(5) Companies issuing variable annuities and other
CONTRACTS. — In the case of a life insurance company which
issues both annuity contracts described in paragraph ( 1 ) and
other contracts, under regulations prescribed by the Secretary
or his delegate-^
(A) the policy and other contract liability requirements
shall be considered to be the sum of —
(i) the policy and other contract liability requirements
computed by reference to the items which relate to annuity
contracts described in paragraph ( 1 ) , and
(ii) the policy and other contract liability requirements
computed by excluding the items taken into account under
clause (i) ; and
(B) such additional separate computations, with respect
to such annuity contracts and such other contracts, shall be
made as may be necessary to carry out the purposes of this
subsection and this part.
(6) Termination. — Paragraphs (1), (2), (3), (4), and
(5) shall not apply with respect to any taxable year beginning
after December 31, 1962.
SEC. 802. TAX IMPOSED.
(a) Tax Imposed. —
(1) In general. — A tax is hereby imposed for each tax-
able year beginning after December 31, 1957, on the life insur-
ance company taxable income of every life insurance company.
Such tax shall consist of —
(A) a normal tax on such income computed at the rate
provided by section 11(b), and
(B) a surtax, on so much of such income as exceeds
$25,000, computed at the rate provided by section 11(c).
(2) Tax in case of capital gains. — If for any taxable
year beginning after December 31, 1958, the net long-term
capital gain of any life insurance company exceeds the net
short-term capital loss, there is hereby imposed a tax equal to
25 percent of such excess.
(3) Special rule for 1959 and 1960. — If any amount is
subtracted from the policyholders surplus account under sec-
tion 815(c) (3) for a taxable year beginning in 1959 or 1960
on account of a distribution in 1959 or 1960 (not including any
distribution treated under section 815(d) (2) (B) as made in
1959 or 1960) , the tax imposed for such taxable year on the life
insurance company taxable income shall be the amount deter-
mined under paragraph (1) reduced by the following percent-
age of the amount by Which the tax imposed by paragraph (1)
is (without regard to this paragraph) increased, on account of
the amount so subtracted, by reason of section 802(b) (3)- —
(A) in the case of a taxable year beginning in 1959, 66%
percent; and
(B) in the case of a taxable year beginning in 1960, 33%
percent.
The preceding sentence shall not apply with respect to any
payment treated as a distribution under section 815(d) (3).
(b) Life Insurance Company Taxable Income Defined. —
For purposes of this part, the term "life insurance company
taxable income" means the sum of —
(1) the taxable investment income (as defined in section
804) or, if smaller, the gain from operations (as defined in
section 809),
(2) if the gain from operations exceeds the taxable in-
vestment income, an amount "equal to 50 percent of such ex-
cess, plus
(3) the amount subtracted from the policyholders sur-
plus account for the taxable year, as determined under sec-
tion 815.
sec. 810. RULES FOR CERTAIN RESERVES.
(a) Adjustment for Decrease. — If the sum of the items
described in subsection (c) as of the beginning of the taxable
year exceeds the sum of such items as of the close of the tax-
336
FACSIMILES OF TAX RETURNS. 1961
Page 10
able year (reduced by the amount of investment yield not in-
cluded in the gain or loss from operations for the taxable year
by reason of section 809 (a) (1) ) , the excess shall be taken into
account as a net deci-ease referred to in section 809(c) (2).
(b) Adjustment for Increase. — If the sum of the items
described in subsection (c) as of the close of the taxable year
(reduced by the amount of investment yield not included in
gain or loss from operations for the taxable year by reason of
section 809(a) (1) ) exceeds the sum of such items as of the
beginning of the taxable year; the excess shall be taken into
account as a net increase referred to in section 809(d) (2).
(c) Items Taken Into Account. — The items referred to
in subsections (a) and (b) are as follows :
(1) The life insurance reserves (as defined in section
801(b)).
(2) The unearned premiums and unpaid losses included
in total reserves under section 801 (c) (2).
(3) The amounts (discounted at the rates of interest
assumed by the company) necessary to satisfy the obligations
under insurance or annuity contracts (including contracts
supplementary thereto), but only if such obligations do not
involve (at the time with respect to which the computation is
made under this paragraph) life, health, or accident contin-
gencies.
(4) Dividend accumulations, and other amounts, held at
interest in connection with insurance or annuity contracts (in-
cluding contracts supplementary thereto).
(5) Premiums received in advance, and liabilities for
premium deposit funds.
In applying this subsection, the same item shall be counted
only once.
(d) Adjustment for CHAfiGE in Computing Reserves. —
(1) In GENERAL. — If the basis for determining any item
referred to in subsection (c) as of the close of any taxable
year differs from the basis for such determination as of the
close of the preceding taxable year, then so much of the differ-
ence between —
(A) the amount of the item at the close of the taxable
year, computed on the new basis, and
(B) the amount of the item at the close of the taxable
year, computed on the old basis,
as is attributable to contracts issued before the taxable year
shall be taken into account for purposes of this subpart as
follows :
(i) if the amount determined under subparagraph (A)
exceeds the amount determined under subparagraph (B), Mo
of such excess shall be taken into account, for each of the suc-
ceeding 10 taxable years, as a net increase to which section
809(d) (2) applies; or
(ii) if the amount determined under subparagraph (B)
exceeds the amount detei-mined under subparagraph (A), Vio
of such excess shall be taken into account for each of the 10
succeeding taxable years, as a net decrease to which section
809(c) (2) applies.
(2) Termination as life insurance company. — Except
as provided in section 381(c) (22) (relating to carryovers in
certain corporate readjustments), if for any taxable year the
taxpayer is not a life insurance company, the balance of any
adjustments under this paragraph shall be taken into account
for the preceding taxable year.
(3) Effect of preliminary term election. — An election
under section 818(c) shall not be treated as a change in the
basis for determining an item referred to in subsection (c) to
which this subsection applies. If an election under section
818(c) applies for the taxable year, the amounts of the items
referred to in subparagraphs (A) and (B) of paragraph (1)
shall be determined without regard to such election. If such
an election would apply in respect of such item for the taxable
year but for the new basis, the amount of the item referred to
in subparagraph (B) shall be determined on the basis which
would have been applicable under section 818(c) if the elec-
tion applied in respect of the item for the taxable year.
(e) Certain Decreases in Reserves of Voluntary Em-
ployees' Beneficiary Associations. —
(1) Decreases due to voluntary lapses of policies
issued before JANUARY 1, 1958. — For purposes of subsections
(a) and (b), in the case of a life insurance company which
meets the requirements of section 501(c) (9) other than the
requirement of subparagraph (B) thereof, there shall be taken
into account only 11% percent of any decrease in the life in-
surance reserve on any' policy issued before January 1, 1958,
which is attributable solely to the voluntary lapse of such
policy on or after January 1, 1958. In applying the preceding
sentence, the decrease in the resei-ve for any policy shall be
determined by reference to the amount of such reserve as of
the beginning of the taxable year, reduced by any amount
allowable as a deduction under section 809(d) (1) in respect
of such policy by reason of such lapse. This paragraph shall
apply for any taxable year only if the taxpayer has made an
election under paragraph (3) which is effective for such tax-
able year.
(2) Disallowance of carryovers from pre-1958 losses
from operations. — In the case of a life insurance company to
which paragraph (1) applies for the taxable year, section
812(b) (1) shall not apply with resj)ect to any loss from opera-
tions for any taxable year beginning before January 1, 1958.
(3) Election. — Paragraph (1) shall apply io any tax-
payer for any taxable year only if the taxpayer elects, not
later than the time prescribed by law (including extensions
thereof) for filing the return for such taxable year, to have
such paragraph apply. Such election shall be made in such
manner as the Secretary or his delegate shall prescribe by
regulations. Such election shall be effective for the taxable
year for which made and for all succeeding taxable years, and
shall not be revoked except with the consent of the Secretary
or his delegate.
SEC 811. DIVIDENDS TO POLICYHOLDERS.
(a) Dividends to Policyholders Definbd. — For purposes
of this part, the term "dividends to policyholders" means
dividends and similar distributions to policyholders in their
capacity as such. Such term does not include interest paid (as
defined in section 805(e) ).
(b) Amount of Deduction. —
(1) In general. — Except as limited by section 809(f),
the deduction for dividends to policyholders for any taxable
year shall be an amount equal to the dividends to pclicyhold-
ers paid during the taxable year —
(A) increased by the excess of (i) the amounts held at
the end of the taxable year as reserves for dividends to policy-
holders (as defined in subsection (a) ) payable during the year
following the taxable year, over (ii) such amounts held at the
end of the preceding taxable year, or
(B) decreased by the excess of (i) such amounts held at
the end of the preceding taxable year, over (ii) such amounts
held at the end of the taxable year.
For purposes of subparagraphs (A) and (B), there shall be
included as amounts held at the end of any taxable year
amounts set aside, before the 16th day of the third month of
the year following such taxable year (or, in the case of a
mutual savings bank subject to the tax imposed by section
594, before the 16th day of the fourth month of the year fol-
lowing such taxable year), for payment during the year
following such taxable year.
(2) Certain amounts to be treated as net decreases. —
If the amount determined under paragraph (1) (B) exceeds
the dividends to policyholders paid during the taxable year,
the amount of such excess shall be a net decrease referred to
in section 809(c) (2).
sec. 815. distributions to shareholders.
(a) Gene3{al Rule.^ — For purposes of this section and sec-
tion 802(b)(3), any distribution to shareholders after De-
cember 31, 1958, shall be treated as made—
(1) first out of the shareholders surplus account, to the
extent thereof,
(2) then out of the policyholders surplus account, to the
extent thereof, and
FACSIMILES OF TAX RETURNS, 1961
337
(3) finally out of other accounts.
For purposes of this section, the term "distribution" includes
any distribution in redemption of stock or in partial or com-
plete liquidation of the corporation, but does not include any
distribution made by the corporation in its stock or in rights
to acquire its stock, and does not (except for purposes of para-
graph (3) and subsection (e)(2)(B)) include any distribu-
tion in redemption of stock issued before 1958 -which at all
times on and after the date of issuance and on and before the
date of redemption is limited as to dividends and is callable,
at the option of the issuer, at a price not in excess of 105 per-
cent of the sum of the issue price and the amount of any
contribution to surplus made by the original purchaser at the
time of his purchase.
(b) Shareholders Surplus Account. —
(1) In general. — Each stock life insurance company
shall, for purposes of this part, establish and maintain a
shareholders surplus account. The amount in such account on
January 1, 1958, shall be zero.
(2) Additions to account. — The amount added to the
shareholders surplus account for any taxable year beginning
after December 31, 1957, shall be the amount by which —
(A) the sum of — ■
(i) the life insurance company taxable Income (computed
without regard to section 802(b) (3) ),
(ii) in the case of a taxable year beginning after Decem-
ber 31, 1958, the amount (if any) by which the net long-term
capital gain exceeds the net short-term capital loss,
(iii) the deduction for partially tax-exempt interest pro-
vided by section 242 (as modified by section 804(a) (3)), the
deductions for dividends received provided by sections 243,
244, and 245 (as modified by section 809(d) (8) (B) ), and the
amount of interest excluded from gross income under section
103, and
(iv) the small business deduction provided by section
809(d) (10), exceeds
(B) the taxes imposed for the taxable year by section
802(a), determii\ed without regard to section 802(b) (3).
(3) Subtractions from account. —
(A) In general. — There shall be subtracted from the
shareholders surplus account for any taxable year the amount
which is treated under this section as distributed out of such
account.
(B) Distributions in 1958. — There shall be subtracted
from the shareholders surplus account (to the extent thereof)
for any taxable year beginning in 1958 the amount of distri-
butions to shareholders made during 1958.
(c) Policyholders Surplus Account. —
(1) In general. — Each stock life insurance company
shall, for purposes of this part, establish and maintain a
policyholders surplus account. The amount in such account
on January 1, 1959, shall be zero.
(2) Additions to account.— The amount added to the
policyholders surplus account for any taxable year beginning
after December 31, 1958, shall be the sum of —
(A) an amount equal to 50 percent of the amount by
which the gain from operations exceeds the taxable invest-
ment income,
(B) the deduction for certain nonparticipating contracts
provided by section 809(d) (5) (as limited by section 809(f) ),
and
(C) the deduction for group life and group accident and
health insurance contracts provided by section 809(d) (6) (as
limited by section 809 (f) ) .
(3) Subtractions from account. — There shall be sub-
tracted from the policyholders surplus account for any taxable
year an amount equal to the sum of — ■
(A) the amount which (without regard to subparagraph
(B) is treated under this section as distributed out of the
policyholders surplus account, and
(B) the amount (determined without regard to section
802(a) (3) ) by which the tax imposed for the taxable year by
section 802 (a) (1) is increased by reason of section 802 (b) (3) .
Page 11
(d) Special Eules. —
( 1 ) Election to transfer amounts from policyholders
surplus account to shareholders surplus account. —
(A) In GENERAL. — A taxpayer may elect for any taxable
year for which it is a life insurance company to subtract f ronl
its policyholders surplus account any amount in such account
as of the close of such taxable year. The amount so subtracted,
less the amount of the tax imposed with respect to such
amount by reason of section 802(b) (3), shall be added to the
shareholders surplus account as of the beginning of the suc-
ceeding taxable year.
(B) Manner and effect of election. — The election pro-
vided by subparagraph (A) shall be made (in such manner
and in such form as the Secretary or his delegate may by
regulations prescribe) after the close of the taxable year and
not later than the time prescribed by law for filing the return
(including extensions thereof) for the taxable year. Such an
election, once made, may not be revoked.
(2) Termination as life insurance company. —
(A) Effect of termination. — Except as provided in
section 381(c) (22) (relating to carryovers in certain corpo-
rate readjustments) , if —
(i) for any taxable year the taxpayer is not an insur-
ance company, or
(ii) for any two successive taxable years i-he taxpayer
is not a life insurance company,
then the amount taken into account under section 802
(b) (3) for the last preceding taxable year for which it
was a life insurance company shall be increased (after
the application of subparagraph (B)) by the amount re-
maining in its policyholders surplus account at the close
of such last preceding taxable year.
(B) Effect of cesitain distributions. — If for any tax-
able year the taxpayer is an insurance company but not a life
insurance company, then any distribution to shareholders dur-
ing such taxable year shall be treated as made on the last day
of the last preceding taxable year for which the taxpayer was
a life insurance company.
(3) Treatment of certain indebtedness. — rif —
(A) the taxpayer makes any payment in discharge of
its indebtedness, and
(B) such indebtedness is attributable to a distribution
by the taxpayer to its shareholders after February 9, 1959,
then the amount of such payment shall, for purposes of
this section and section 802(b) (3), be treated as a dis-
tribution in cash to shareholders, but only to the extent
that the distribution referred to in subparagraph (B)
was treated as made out of accounts other than the
shareholders and policyholders surplus accounts.
(4) Limitation on amount in policyholders surplus
account. — There shall be treated as a subtraction from the
policyholders surplus account for a taxable year for which
the taxpayer is a life insurance company the amount by which
the policyholders surplus account (computed at the end of the
taxable year without regard to this paragraph) exceeds which-
ever of the following is the greatest —
(A) 15 percent of life insurance reserves at the end of
the taxable year,
(B) 25 percent of the amount by which the life insurance
reserves at the end of the taxable year exceed the life insur-
ance reserves at the end of 1958, or
(C) 50 percent of the net amount of the premiums and
other consideration taken into account for the taxable year
under section 809(c) (1).
The amount so treated as subtracted, less the amount of the
tax imposed with respect to such amount by reason of section
802(b) (3), shall be added to the shareholders surplus account
as of the beginning of the succeeding taxable year.
(e) Special Rule for Certain Mutualizations. —
(1) In general. — For purposes of this section and sec-
tion 802(b)(3), any distribution to shareholders after De-
cember 31, 1958, in acquisition of stock pursuant to a plan of
mutualization shall be treated —
338
FACSIMILES OF TAX RETURNS, 1961
Page 12
(A) first, as made out of paid-in capital and paid-in sur-
plus, to the extent thereof,
(B) thereafter, as made in two allocable parts —
(i) one part of which is made out of the other accounts
referred to in subsection (a) (3), and
(ii) the remainder of which is a distribution to which
subsection (a) applies.
(2) Special rules. —
(A) Allocation ratio. — The part referred to in para-
graph (1) (B) (i) is the amount which bears the same ratio
to the amount to which paragraph (1) (B) applies as—
(i) the excess (determined as of December 31, 1958, and
adjusted to the beginning of the year of the distribution as
provided in subparagraph (B)) of the assets over the total
liabilities, bears to
(ii) the sum (determined as of the beginning of the year
of the distribution) of the excess described in clause (i), the
amount in the shareholders surplus account, plus the amount
in the policyholders surplus account.
(B) Adjustment for certain distributions. — The ex-
cess described in subparagraph (A) (i) shall be reduced by
the aggregate of the prior distributions which have been
treated under subsection (a) (3) as made out of accounts
other than the shareholders surplus account and the policy-
holders surplus account.
SEC. 819. FOREIGN LIFE INSURANCE COMPANIES.
(a) Carrying on United States Insurance Business. —
A foreign life insurance company carrying on a life insurance
business within the United States, if with respect to its United
States business it would qualify as a life insurance company
under section 801, shall be taxable on the United States busi-
ness of such company in the same mariner as a domestic life
insurance company.
(b) Adjustment Where Surplus Held in United States
Is Less Than Specified Minimum. —
(1) In general. — In the case of any company described
in subsection (a), if the minimum figure detei-mined under
paragraph (2) exceeds the surplus held in the United States,
then —
(A) the amount of the policy and other contract liability
requirements (detei-mined under section 805 without regard
to this subsection), and
(B) the amount of the required interest (determined un-
der section 809(a) (2) without regard to this subsection),
shall each be reduced by an amount determined by multiply-
ing such excess by the current earnings rate (as defined in
section 805(b) (2)).
(2) Definitions. — For purposes of paragraph (1) —
(A) The minimum figure is the amount determined by
multiplying the taxpayer's total insurance liabilities on United
States business by—
(i) in the case of a taxable year beginning before Janu-
ary 1, 1959, 9 percent, and
(ii) in the case of a taxable year beginning after Decem-
ber 31, 1958, a percentage for such year to be determined and
proclaimed by the Secretary or his delegate.
The percentage determined and proclaimed by the Secretary
or his delegate under clause (ii) shall be based on such data
with respect to domestic life insurance companies for the pre-
ceding taxable year as the Secretary or his delegate considers
representative. Such percentage shall be computed on the
basis of a ratio the numerator of which is the excess of the
assets over the total insurance liabilities, and the denominator
of which is the total insurance liabilities.
(B) The surplus held in the United States is the excess
of the assets held in the United States over the total insurance
liabilities on United States business.
For purposes of this paragraph and subsection (c), the term
"total insurance liabilities" means the sum of the total re-
serves (as defined in section 801(c)) plus (to the extent not
included in total reserves) the items referred to in paragraphs
(3), (4), and (5) of section 810(c).
(c) Distributions to Shareholders. —
(1) In general. — In applying sections 802(b)(3) and
815 for purposes of subsection j(a), the amount of the distri-
butions to shareholders shall be determined by multiplying
the total amount of the distributions to shareholders (within
the meaning of section 815) of the foreign life insurance com-
pany by whichever of the following percentages is selected by
the taxpayer for the taxable year:
(A) the percentage which the minimum figure for the
taxable year (determined under subsection (b)(2)(A)) is
of the excess of the assets of the company over the total insur-
ance liabilities; or
(B) the percentage which the total insurance liabilities
on United States business for the taxable year is of the com-
pany's total insurance liabilities.
(2) Distributions pursuant to certain mutualiza-
tions. — In applying section 815(e) for purposes of subsection
(a) —
(A) the paid-in capital and paid-in surplus referred to
in section 815(e) (1) (A) of a foreign life insurance company
is the portion of such capital and surplus determined by mul-
tiplying such capital and surplus by the percentage selected
for the taxable year under paragraph (1) ; and
(B) the excess referred to in section 815(e)(2) (A) (i)
(without the adjustment provided by section 815(e) (2) (B))
is whichever of the following is the greater:
(i) the minimum figure for 1958 determined under sub-
section (b) (2) (A), or
(ii) the surplus described in subsection (b) (2) (B) (de-
termined as of December 31, 1958).
(d) No United States Insurance Business. — Foreign
life insurance companies not carrying on an insurance busi-
ness within the United States shall not be taxable under this
part but shall be taxable as other foreign corporations.
FACSIMILES OF TAX RETURNS, 1961
339
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FACSIMILES OF TAX RETURNS, 1961
341
Detach
before
fUing
INSTRUCTIONS
(References are to the Internal Revenue Code)
A. General. — Report sales or exchanges of capital assets and
sales or exchanges of property other than capital assets in Schedule
D. Every sale or exchange of property, even though no gain or
loss may be indicated, must be reported in detail.
B. Definition of capital assets. — The term "capital assets"
means property held by the taxpayer (whether or not connected
with its trade or business), but does not include (1) stock in trade
of the taxpayer or other property of a kind which would properly
be included in the inventory of the taxpayer if on hand at the close
of the taxable year, or property held by the taxpayer primarily
for sale to customers in the ordinary course of its trade or business;
or (2) property used in the trade or business, of a character which
is subject to the allowance for depreciation provided in section 167,
or real property used in the trade or business of the taxpayer (see
below); or (3) certain copyrights, literary, musical, or artistic compo-
sitions, or similar properties; or (4) accounts or notes receivable
acguired in the ordinary course of trade or business for services
rendered or from the sale of property described in (1) above; or (5)
an obligation of the United States or any of its possessions, or of a
State or any political subdivision thereof, or of the District of
Columbia, issued on or after March 1, 1941, on a discount basis
and payable without interest at a fixed maturity date not ex-
ceeding 1 year from the date of issue. (Sec. 1221.)
The above definition is modified in the case of life insurance
companies in that the exclusion of item 2 (property used in a trade
or business, etc.) relates only to property used in carrying on an
insurance business. (Sec. 817(a)(2).)
The term "property used in carrying on an insurance business"
means those assets used in the operation of the insurance trade or
business. These assets include such items as the home office build-
ing, branch offices, office equipment, and furniture and fixtures.
These assets do not include the investment assets from which interest,
rents, dividends, and royalties are derived. Thus, the gains or
losses from the sale or exchange of depreciable assets attributable
to any trade or business (other than an insurance business) carried
on by the life insurance company, such as renting various pieces
of real estate, or operating a radio station, a housing development,
or a farm, will be treated as gains or losses from tlie sales or ex-
changes of capital assets.
C. Gains and losses front involuntary conversion and from
the sale or exchange of certain property used in the trade or
business. — Section 1231 of the Code provides in part that where
the gains from the sale or exchange of property used in the trade or
business and held for more than 6 months exceed the losses, each
gain and loss is treated as though it was from the sale or exchange
of a long-term capital asset. Where the losses exceed the gains,
then each gain or loss is considered as not being from the sale or
exchange of a capital asset, with the result that ordinary gain or
loss is realized.
Section 817(a) provides that in applying section 1231(a), the
term "property used in the trade or business" shall be treated as
including only (1) property used in carrying on an insurance busi-
ness, of a character which is subject to the allowance for deprecia-
tion provided in section 167, held for more than 6 months, and real
property used in carrying on an insurance business, held for more
than 6 months, which is not described in section 1231(b)(1)(A)
(relating to property includible in inventory), section 1231(b)(1)(B)
(relating to property held for sale to customers), or section
1231(b)(1)(C) (relating to a copyright, a literary, musical, or artistic
composition, etc.); and (2) to timber and coal to which section 631
applies. See instruction B.
The total shown on line 2 determines whether the items reflected
therein represent a long-term capital gain or an ordinary loss. In
either case, after the initial determination the items must be segre-
gated into (1) assets held on December 31, 1958, where the F.M.V.
exceeded the adjusted basis on that date, and (2) other, and the
totals entered into the appropriate schedules of Part II or Part III.
D. Basis. — The "basis" for certain property is not subject to
the same rule for reporting gains as for losses.
1(a). Gain on property held on December 31, 1958 — Section
817(b)(1) — in effect, limits the amount of gain that is to be recog-
nized on the sale or other disposition of certain property held by the
company on December 31, 1958. This is accompHshed by treating
the gain on the sale or other disposition of such property as an
amount (but not less than zero) equal to the amount by which the
gain (determined without regard to 817(b)(1)) exceeds the difference
between the fair market value on December 31, 1958, and the
adjusted basis (as provided in sec. 1 0 1 6(a) of the Code) for determin-
ing gain as of such date. This limitation on the amount of gain
recognized applies only if (1) the property was held by a life in-
surance company on December 31, 1958, (2) the fair market value
of the property on December 31, 1958, is greater than the adjusted
basis for determining gain as of that date, and (3) the taxpayer has
been a life insurance company at all times on and after December
31, 1958, until the date of sale or other disposition of the property.
Example: Life insurance company I owned property X on
December 31, 1958, at which time its adjusted basis was $1,000
and its fair market value was $1,800. On lanuary 31, 1961, in
a transaction to which section 1031 (Exchanges of property held
for productive use or investment) applies, I receives property Y
having a fair market value of $1,700 plus $300 in cash in ex-
change for property X. Assuming no adjustment to the basis for
the period since December 31, 1958, the gain on the transaction
without regard to section 817(b) is $1,000 (the amount received
$2,000 [F.M.V. of property Y of $1,700 plus cash of $300] less the
adjusted basis of $1,000). Under section 817(b) the gain is
treated as $200 (the amount by which the gain [determined
without regard to 817(b)] of $1,000 exceeds $800 [the difference
between the F.M.V. of $1,800 on December 31, 1958, and the
adjusted basis tor determining gain as of such date of $1,000]).
All of this $200 is recognized gain since under section 1031, $300
of the $1,000 gain would be recognized.
(b). Certain substituted property acquired after December 31,
1958 — Section 817(b)(2) — provides certain rules for property
acquired after December 31, 1958, and having a substituted basis
within the meaning of section 1016(b). Subparagraph (A) of
section 817(b)(2) provides, for purposes of section 817(b)(1), that
such property shall be deemed as having been held continuously
by the taxpayer since the beginning of the holding period of the
property, determined in accord with section 1223. Subparagraph
(B) provides, for purposes of section 817(b)(1), that the fair market
value and the adjusted basis shall be that of that property for which
the holding period taken into account includes December 31, 1958.
Subparograph (C) provides that section 817(b)(1) shall apply only
if the property or properties the holding period of which are taken
into account were held only by life insurance companies after
December 31, 1958, during the holding periods so taken into ac-
count. Subparagraph D provides that the difference between the
fair market value and the adjusted basis referred to in 817(b)(1)
shall be reduced (but not below zero) by the excess of (i) the gain
that would have been recognized but for section 817(b) on all prior
sales or dispositions after December 31, 1958, of properties referred
to in section 817(b)(2)(C), over (ii) the gain that was recognized
on such sales or other dispositions. Subparagraph (E) provides
that the basis of such property shall be determined as if the gain
which would have been recognized but tor section 817(b), were
recognized gain.
Example: The basis of property Y to I (see example in (a))
is determined as if the $300 cash received had been recognized
gain. Thus the basis of property Y under section 1031 is $1,000
(the basis of property X) minus $300 (the amount of money
received) plus $300 (the gain of $200 recognized on the exchange
plus $100 which would have been recognized but for section
817(b)).
If I later sells Y for $2, 200 cash and its adjusted basis is $ 1 ,000,
the gain is $1,200, which under section 817(b) is treated as a
gain of $500. Under section 817(b)(2)(D), the difference of
$800 between the F.M.V. of $1,800 and the adjusted basis of
$1,000 is reduced by $100, tfie excess of $300, the amount
which would have been recognized under section 1031 but for
section 817(b), over $200, the gain recognized under section
817(b).
Section 817(b)(3) provides that the term "property" (lor purposes
of (a) and (b), above) does not include insurance and annuity
contracts (and contracts supplementary thereto) and property
described in paragraph (1) of section 1221 (relating to stock in
trade or inventory-type property) .
(c). Property held on December 31, 1958, and certain substituted
property acquired after December 31, 1958. — In determining loss
for such property (described in (a) and (b), above) the basis is cost,
adjusted as provided by section 1016.
(d). Other property acquired after December 31, 1958. — Where
property, other than property described in (b) above, was purchased
after December 31, 1958, the basis is cost, adjusted as provided in
section 1016. Where property was acquired by bequest, gift,
involuntary conversion, or wash sale or stock; see sections 1014,
1015, 1033, and 1091, respectively.
342
FACSIMILES OF TAX RETURNS, 1961
E. Losses. — Losses from sales or exchanges of capital assets
stiall be allowed only to tfie extent of gains from such sales or ex-
changes. However the amount of a net capital loss sustained in
1959 and subsequent years may be carried over to each of the 5
succeeding taxable years and treated in each such succeeding
taxable year as a short-term capital loss to the extent not allowed
as a deduction against any net capital gains of any taxable year
intervening between the taxable year in which the net capital loss
was sustained and the taxable year to which carried.
A net capital loss for any taxable year beginning before January
1, 1959, shall not be taken into account. (Sec. 817(c).)
1(a). Losses on securities becoming worthless. — If any securities
(as defined below) become worthless within the taxable year and
are capital assets, the loss resulting therefrom shall be considered
as a loss from the sale or exchange, on the last day of such taxable
year, of capital assets. Section 165(g)(1).
(b). Definition of security. — For the purpose of determining capital
losses under section 165, the term "security" means a share of stock
in a corporation; a right to subscribe for, or to receive, a share of
stock in a corporation; or a bond, debenture, note or certificate, or
other evidence of indebtedness, issued by a corporation or by a
government or political subdivision thereof, with interest coupons or
in registered form. However, securities issued by certain affiliated
corporations shall not be deemed capital assets. Section 165(g)(3).
2. Losses not allowable. — No loss shall be recognized in any
sale or other disposition of shares of stock or securities where there
has been acquired substantially identical stock or securities, or
there has been entered into a contract or option to acquire sub-
stantially identical stock or securities, within 30 days before or
after the date of such sale or disposition, except in cases of dealers
in stocks and securities which have sustained the loss in a trans-
action made in the ordinary course of business. Section 1091.
Except in the case of distributions in liquidation, no deduction
shall be allowed in respect of losses from sales or exchanges of
property, directly or indirectly, between an individual and a
corporation in which such individual owns, directly or indirectly,
more than 50 percent in value of the outstanding stock; or (except
in the case of distributions in liquidation) between two corporations
more than 50 percent in value of the outstanding stock of each of
which is owned, directly or indirectly, by or for the same individual,
if either one of such corporations, with respect to the taxable year
of the corporation preceding the date of the sale or exchange was,
under the law applicable to such taxable year, (1) a personal hold-
ing company, as defined in section 542, or (2) a foreign personal
holding company, as defined in section 552. (For the purpose of
determining the ownership of stock, in applying this paragraph,
see section 267.)
F. Gain on transactions occurring prior to January 1 , 1959. —
Section 817(d) provides that any gain from the sale or exchange of a
capital asset, and any gain considered as gain from the sale or
exchange of a capital asset which results from sales or other disposi-
tions of property prior to January 1, 1959, shall not be included.
Thus, section 817(d) excludes from section 802(a)(2) (relating to the
tax in case of capital gains) any gain from the sale of a capital
asset consummated before 1959 where the sale was on the install-
ment method.
G. Emergency facilities. — If emergency facilities are sold or
exchanged, see section 1238.
H. Long-term capital gains from regulated investment
companies. — Include in income as a long-term capital gain the
amount the corporation has been notified constitutes its share of the
undistributed capital gains of a regulated investment company.
See Tax Computation Instructions, Form 1120 L, for method of claim-
ing credit of tax paid on such gains.
I. Short sales of capital assets. — For rules regarding tax
consequences of certain short sales of stock or other securities
(including those dealt with on a "when issued" basis), and trans-
actions in commodity futures, see section 1233.
Specific Instructions
Column (a) description. — Enter full description of each item of
property sold or exchanged, even though no gain or loss may be
indicated. Such description should include the following facts:
(a) For real estate, location and description of land, description of
improvements, details explaining depreciation; (b) for bonds or
other evidences of indebtedness, name of issuing corporation,
description of the particular issue, denomination, and amount; (c)
for stocks, name of issuing corporation, class of stock, number of
shares, and capital changes affecting basis (nontaxable stock
dividends, other nontaxable distributions, stock rights, etc.).
Column (e) depreciation. — Enter in column "e" the amount of
depreciation, exhaustion, wear and tear, obsolescence, amortiza-
tion and depletion in respect of the property. This amount shall
be the sum of the following:
(a) The amount of depreciation, exhaustion, wear and tear,
obsolescence, amortization, and depletion which has been allowed
(but not less than the amount allowable) in respect of such property
since date of acquisition, or since February 28, 1913, if the property
was acquired before that date. For any period after December 31,
1951, the amount of depreciation, etc., allowed (and which is in
excess of the amount allowable) shall be disregarded to the extent
that such excess does not result in a reduction for any taxable year
of the taxpayer's income tax; and
(b) The amount of depreciation, exhaustion, wear and tear,
obsolescence, amortization, and depletion actually sustained:
(1) Prior to March 1, 1913, if the property was acquired before
that date; or
(2) Since February 28, 1913, and before January 1, 1958,
with respect to property to which section 1016(a)(2) was inappli-
cable during such period.
Column (f) basis. — If the amount shown as the basis is other
than actual cash cost of the property sold or exchanged, full details
must be furnished regarding the acquisition of the property. Sub-
sequent improvements to be entered in column "f" include expendi-
tures for additions, improvements, renewals, and replacements
made to restore the property or prolong its useful life. Do not include
ordinary repairs, interest, or taxes in column "f" or elsewhere in
computing gain or loss. Also, see General Instruction D.
Column (h) gain (loss). — ^Except where section 817 is appli-
cable, the gain or loss is the result of column d plus column e, less
the sum of columns f and g. Where section 817 is applicable,
complete columns "a" through "q" and attach a schedule showing
the method of computing the gain reported in column "h." See
General Instruction D.
Columns (i)-(l). — These columns are to be used only in those
cases where the fair market value of such property held or deemed
held on December 31,1 958, exceeds the adjusted basis for determin-
ing gain as of such date.
Line 1. — Enter each section 1231 item.
Line 2. — Enter the total of the section 1231 items, described in
line 1.
Line 3. — Enter each short-term capital gain (loss). The term
"short-term" applies to the category of gains and losses arising
from the sale or exchange of capital assets held for 6 months or
less.
Line 4. — Enter your net short-term capital gain. The term "net
short-term capital gain" means the excess of the total of all of the
short-term capital gains over the total of the short-term capital losses.
This total should also be entered on line 12.
Line 5. — Enter your net short-term capital loss. The term "net
short-term capital loss" means the excess of the total of the short-
term capital losses over the total of all of the short-term capital gains.
This total should also be entered on line 1 6.
Line 6. — Enter the total of the applicable items in Part I and
each long-term capital gain from assets held on December 31,
1958, where the fair market value exceeded the adjusted basis on
that date. The term "long-term" applies to the category of gains
and losses arising from the sale or exchange of capital assets
held for more than 6 months.
Line 7. — Enter the total of the applicable items in Part I and the
total of the other long-term capital gains described in line 6.
Line 8. — Enter each long-term capital gain (loss) that does not
qualify under line 6.
Line 9. — Enter the total of the gains and losses that are shown in
line 7, column h.
Line 10. — Enter your net long-term capital gain. The term "net
long-term capital gain" means the excess of the total of all of the
long-term capital gains over the total of the long-term capital losses.
This total should also be entered on line 15.
Line 11. — Enter your net long-term capital loss. The term "net
long-term capital loss" means the excess of the total of the long-term
capital losses over the total of all of the long-term capital gains.
This total should also be entered on line 13.
Tax Computation
If the net long-term capital gain (line 10, above) exceeds the net
short-term capital loss (line 5, above), a separate tax equal to 25
percent of such excess is imposed. The amount of the tax should be
entered on line 18 of Schedule D and on line 6, page 1, Form
1120L.
FACSIMILES OF TAX RETURNS, 1961
343
FORM 1120 M
U, S. TreoBury Depoxtment
Internal Revenue Service
A. Data Incorporated
B. Place Incorporated
C. Employer Identification No.
U.S. MUTUAL INSURANCE COMPANY INCOME TAX RETURN
for Mutual Companies Other than Life or Marine Insurance Companies
or Hire Insurance Companies Issuing Perpetual Policies
PLEASE TYPE OR PRINT PLAINLY
Humber and street
City or town, postal lone number. State
1. Interest on:
(a) Wholly exempt obligaUons (Attach schedule)
(b) United btotea Savlnga Bonde and Treasury Bonds owned In excess'
^olthe principal amount of $5,000 issued prior to March I, 1941
B of instrumenlolitlea of the United States Issued prior
(c) ObligaUons o
_ to March 1, 19
(d) ObligQaon8issuedonoraKeVMaTChl\"ld4i,'bVtheUmt^"Slate3'
or any agency or instrumentality thereof (Attach schedule) . .
(e) Loans, notes, mortgages, bank deposits, bonds, debentures, etc. .
Totals
2. Accrual of Discount
FOR CALENDAR YEAR
1961
Do not write in this apace
Serial No.
3. Amortizalion of
Premium
Dividends on stock of: (a) Domestio corporations subject to taxation under Subtitle A of the I. K. C
(b) Public utility corporations subject to taxation under Subtitle A of the I. E. C.
(c) Foreign corporations
(d) Other corporations
(a) Rents (Attach schedule)
(b) Royalties (Attach schedule)
Income from h-ode or business other than insurance business
Leases, etc
Net gain from sale or exchange of capital assets (from separate Schedule D (Form 1 120)) .............
Gross investment income (total of lines 1 to 6) ■
8. Interest wholly exempt from tax (line 1 (a), column 4)
9. Investment expenses (Attach schedule)
10. Taxes
11. Real estate expenses
12. Depreciation (Attach schedule)
13. Depletion of mines, oil and gas wells, timber, etc. (Attach schedule)
14. Trade or business deductions, as provided in section 822 (c) (8) (Attach schedule)
15. Interest paid or accrued
16. Other capital losses (from Schedule B)
17. Total deductions on lines 8 to 16
18. Net investment income Oine 7 less line 17)
19. Less: Interest partially exempt from tax (line 1 (b) and (c), column 4)
20. Line 18 less line 19
21. Less: Dividends received deductions —
(a) Enter 85 percent of line 2 (a)
(b) Enter 62.115 percent of line 2 (b)
(c) Enter 85 percent of dividends received from certain foreign corporatio
4. Total
(In Case of Line 1. Column 1 Plus
Column 2 Less Column 3)
<* Total dividends receiveddeducticns. Entersum of (a),(b), and (c),above,butnol to exceed 85 percent ofline20
ZZ. Mutual insurance company taxable income
23. Limitation under section 821 (c) (line 26, page 2) ' ~^^
24. Alternative tax (line 20, separate Schedule D (Form 1120)) if less Ulan line 22,page'2'or line 23 above, whichever is
applicable, and if company is taxable under section 821 (a) (1) or (b)
25. Total income tax (line 22, page 2, or hne 23 or 24 above, whichever is applicable) .
26. Less: Credit for income taxes paid to a foreign country or United States possession allowed
a domestic corporation
27. Total income tax
28. Total income tax (line 27)
29. Credit lor amounts paid on 1961 income tax:
A. Tax paid with application for extension of time in which to file
B. Payments and credits on 1961 Declaration of Estimated Tax
If tax (line 28) is larger than payments (line 29), the balance is TAX DUE,
- -Enter such balance here -
If tax Oine 28) is less tl.an payments (line 29) Enter the OVERPAYMENT here .
Enter amount of line 3 1 you want: Credited on 1962 estimated tax S.- Refunded $
Did the company file with the District Director of Internal
Revenue a copy of the annual statement for the preced-
ing year OS required by General Insh-ucHon K? D Yes
If "Yes," state District Director's
office i
D No
1 which statement was filed _
If a copy of the annual statement required by General Insfruotion K does not
accompany this return, state reason why the statement is not attached.
F. Did the company make a return of information on Forms
1096 and 1099 for the calendar year? (See General
Instruction H) D Yes D No
G. Did you incur expenses in connection with: (If answer to any question is
"Yes," check applicable boxes within that question.)
(1) A hunting lodge D, working ranch or farm □, fishing camp D,
SIGNATURE AND VERIFICATION
resort property D, pleasure boat or yacht Q, or other similar facitity D?
(Other Uian where the operation of the facility was the principal business )
YesD NoD
(2) The leasing, renting, or ownership of a hotel room or suite Q
aparbnent Q, or other dwelling Q, which was used by customers or
employees or members of their families? (Other than use by employees
while in business travel stahis.) Yes D No D
(3) The attendance of your employees' families at conventions or
business meetings. Yes Q No □
(4) Vocations for employees or members of their families. (Other than
vocation pay reported on Form W-2.) Yes D No D
I declare under the penalties of perjury that I have examined this return (including accompanying schedules and statemenl.,1 nnrl t„ (i,= y^,t
kf?wle3ae""' " " '™"' "°""'='' °"^ '=°"P'"'"- " "'^'"''''^ '^ ° ^''°^ °^''' '^°" taxpayer%is'de^claratton rteset^n aluiforS.ation of ^!c
knowledge,
of my knowl-
of which he has any
(Signature of Officer)
(Individual or Firm Signature ol Preparer)
344
FACSIMILES OF TAX RETURNS, 1961
Page 2
NORMAL TAX AND SURTAX COMPUTATIONS
1. Mutual insurance company taxable income (line 22, page 1) . . . .
2. Net investment income (line 18, page 1)
3* Less: Dividends received deductions from line 21 (d), page 1.
4. Surtax net income
Except interinsurers and reciprocal underwriters
5. 60 percent of excess of line 1 over $3,000 when
line 1 is over $3,000 and not over $6,CXX)
6. 30 percent of line 1 when over $6,0CX)
7, 22 percent of excess of line 4 over $25,000 $_
Interinsurers and reciprocal underwriters
Normal Tax
8. 60 percent ol excess of line 1 over $50,0CX) when line
1 is over $50,000 and not over $100,000
_ _ 9. 30 percent of line 1 when over $100,000
Surtax
10. 33 percent of excess of line 4 over $50,(X)0 when hne
4 is over $50,000 and not over $100,000
11. 22 percent of excess of line 4 over $25,000 when
line 4 is over $100,000 ,
12. Total normal tax and surtax under section 821 (a) (1) or (b) (sum of lines 5 through 7 or sum of lines 8 through 11) -
COMPUTATION OF TAX ON GROSS AMOUNT OF INCOME
(Section 821 (a) (2)) (Not Applicable to Interinsurers and Reciprocal Underwriters)
13. Total gross income on lines 1 to 5, inclusive, page 1
14. Net premiums ■
15. Total gross amount of income (line 13 plus line 14)
1$. Less: Dividends to policyholders
17. Interest wholly exempt from tax (line I (a), column 4. page 1)
18. Gross amount of income (line 15 less the sum of lines 16 and 17)
Over S75.(X)0 and Not Over $150,000
19. Tax (2 percent of excess of line 18 over $75,000)
Over $180,000
20. Tax (1 percent of line 18)
21. Tox under section 821 (a) (2) Qine 19 or 20). whichever is applicable
Tax Under Section 621 (a) (1) or (2). or (b)
Line 1 2 for interinsurers and reciprocal underwriters; line 1 2 or 2 1 , whichever is greater, for others
Limitation of Tax Under Section 821 (c)
Amounts received of over $75,000 and less than $125,000 from items 1 to 5, page 1, and from premiums
Total of lines 1 to 5 on page 1
Gross premiums received
Total of lines 23 and 24
Limitation under section 821 (c) (line 22, above, multiplied by the ratio which the excess of line 25, above, over $75,0(X3 bears to
$50,000)
Schedule A.— INVESTED ASSETS BOOK VALUES (See Instruction 9)
(Schedule A Need Not Be Filled In if No Deduction Is Claimed for Any General Expenses That Are Allocated to Investment Income)
1. Real estate
2. Mortgage loans
3.
4.
Collateral loans
Policy loans, including premium notes
Bonds of domestic corporations
Stocks of domestic corporations
Government obligations, etc. (Attach Schedule)
Bank deposits bearing interest
Other interest-bearing assets (Attach Schedule)
Totals of lines 1 to 9
Total of columns 1 and 2, line 10
Mean of the invested assets for the taxable year (one-half of line 1 1) .
One-fourlh of 1 percent of the mean of the invested assets
Income base Oine 7, page 1, less the sum of lines 10 to 16)
3% percent of line 12
Excess (il any) of line 14 over line 15
One-fourth of line 16
Limit on deduction for investment expenses (line 13 plus line 17)
1. Beginning ot taxable year
2. End ol taxable year
Schedule B.— OTHER CAPITAL LOSSES (See Instruction 16)
Capital Assets Sold or Exchanged To Meet Abnormal Insurance Losses and To Provide for the Payment of Dividends and Similar Distribution to Policyholders
Dividends and similar distributions paid to policyholders.
Losses F>aid
Expenses paid
Total of lines 1 to 3, inclusive
Less: Interest received Oine 1, column 4, page 1, adjusted to cash method if on accrual method) .
Dividends received fline 2, page 1, adjusted to cash method if on accrual method)
Lines 3 to 5, page 1, adjusted to cash method if on accrual method
Net premiums received (line 14, page 2, adjusted to cash method if on accrual method)
Excess (il any) of line 4 over sum of lines 5, 6. 7. and 8
1. Description ot capital asset
Total
2. Date acquired
3. Gross sales price
(contract price)
S. Cost otottier basis
and cost o) im-
provements sub-
sequent to acquisi-
tion or March 1,
1913
S. Expense ol sale
. Depreciation allowed {or
allowable) since acquisition
or March 1, 1913 (luinisli
details)
7. Loss (Column 3 plus Column 6
less the sum ot Columns 4
and 5)
If necessary, gross receipts from a particular sate should be
Total gross receipts Irom sales, line 10, column 3, should not exceed the amount shovm in line 9.
apportioned in the above schedule and the excess reported in separate Schedule D (Form 1 120). c l j i r^ n?
Sales (except the apportionment mentioned above) reported in this schedule should not be reported in separate Schedule D (Form 1 120).
Enter total other capital losses Oine 10, column 7) as line 16, page 1.
FACSIMILES OF TAX RETURNS, 1961
345
CENERAL INSTRUCTIONS
A. Companies Recfuired To File a Return. — Every mutual insurance
company other than a life or marine Insurance company and other than a fire
insurance company subject to the tax imposed by section 831 (except a foreign
mutual insurance company other than a life or marine insurance company or a
fire insurance company subject to the tax imposed by section 831 — not carrying
on an insurance business within the United States) with gross amount received
from sources indicated in section 501 (c) (15), in excess of $75,000, shall file a
return.
If a mutual insurance company subject to taxation under section 821 disposes
of its insurance business and reserves or otherwise ceases to be entitled to be
taxed under section 821, but continues its corporate existence for the purpose of
winding up and liguidating its affairs, thereafter it will be taxable in the same
marmer as corporations generally.
B. Period Covered. — The return shall be for the calendar year ended
December 31, 1961, and the taxable income computed on the calendar year
basis in accordance with the provisions of section 843.
C. Accounting Methods. — A return on this form shall be filed using the
cash or accrual method of accounting, except that whichever method is adopted
in filing the company's first return must be followed until the consent of the
Commissioner is received to change the method.
Rounding Off to Whole-Dollar Amounts. — If you wish, the money Items
on your return and accompanying schedules required by such return may be
shown as whole-dollar amounts. This means that you eliminate any amount
less than 50 cents, and increase any amount from 50 cents through 99 cents
to the next highest dollar. Your choice as to whether you round off lo whole-
dollar amounts may not be changed after the due date for filing your return.
D. Time and Place for Filing. — The return must be sent to the District
Director of Internal Revenue for the district in which the company's principal
place of business or principal office or agency ia located, on or before March
15, 1962.
E. Signature and Verification. — The return must be signed either by the
president, vice president, treasurer, assistant treasurer or chief accounting
officer, or other corporate officer (such as tax officer) who is authorized to sign.
A receiver, trustee, or assignee must sign any return which he is required to
file on behalf of a corporation. The statement at the bottom of page 1 of the
return is required to be signed by any p>erson, firm, or corporation who prepared
the taxpayer's return for compensation. If the return is prepared by a firm or
corporation, It should be signed in the name of the firm or corporation. The
statement is not required if the return is prepared by a regular, full-time employee.
r. Payment of Tax. — The tax must be paid in full when the return is filed
or in two installments, 50 percent on or before the 15th day of the third month
and 50 percent on or before the 15th day of '^e sixth month following the close
of the taxable year.
A declaration of estimated tax must be made by every corporation which Is
subject to income tax under subchapter L of chapter L (relating to Insurance
companies), if its income tax for the taxable year can reasonably be expected
to exceed $100,000 plus the amount of any estimated credits against tax. (See
Form 1120-ES.) In the case of affiliated corporations filing a consohdated
return, see consolidated return regulations prescribed under section 1502.
Additional Charge for Underpayment of Estimated Tax. — Underpay-
ment of installments of estimated tax will result in additional charges for the
period from the due date of each installment until paid, or until the due date for
filing the tax return, whichever is the earlier.
The charge with respect to any underpayment of any Installment is mandatory
and will be made unless the exceptions specified in section 6655 (d) are ap-
plicable.
If you have an underpayment of estimated tax and believe the additional
charge should not be asserted due to the applicability of the "relief provisions"
of section 6655 (d), attach a statement to your return explaining which of the
provisions applies to you, showing any necessary computations. If you wish,
you may obtain Form 2220 from the nearest Internal Revenue Service office
for this purpose.
G. Failure To File, Etc. — Substantial additions to the tax are imposed for
failing to file a return, for late filing, and for filing a false or fraudulent return.
H. Information at Source. — Every insurance company making payments
in the course of its trade or business of (1) interest, rents, commissions, or
other fixed or determinable income of $600 or more during the calendar year
1961 to an individual, a partnership, or a fiduciary, or (2) salaries or wages of
$600 or more shall make returns on Forms 1096 and 1099, except that the
making of such return will not be required with respect to salary or wage
payments included on Form W-2, provided copies of withholding statements on
Form 'W-2 are furnished. If a portion of such salary or wage payments was
reported on a Withholding Statement (Form W-2), only the remainder must
be reported on Form 1099.
I. Information by Corporations — Contemplated Dissolution of Liq-
uidation.— Every corporation shall, within 30 days after the adoption by the
corporation of a resolution or plan for the dissolution of the corporation,
render a correct return on Form 966, setting forth the terms of auch resolution
or plan. (See section 6043.)
J. Stock Ownership in Foreign Corporations. — In addition to the schedule
required by Specific Instruction 2, a corporation owning any stock of a foreign
corporation must attach a statement showing the name and address of each
company and the total number of shares of each class of outstanding stock
owned during the taxable year. If the corporation owned 5 percent or more in
value of the outstanding stock of a foreign personal holding company, attach
a statement setting forth in complete detail the information required by section
551 (d).
K. Annual Statement. — A copy of the annual statement for mutual insurance
companies adopted by the National Convention of Insurance Commissioners for
the year 1961, as filed with the Insurance Department of the State or District of
Columbia, together with copies of Schedule A (real estate) and Schedule D
(bonds and stocks), must accompany the return. Similar copies for the preced-
ing year must also be furnished, if not filed for such year.
Ij. List of Attached Schedules. — Attach a list of the schedules accompanying
the return, giving for each a brief title and the schedule number. Place name
and address of company on each schedule.
COMPENSATION OF OFFICERS AND EXPENSE ACCOUNT ALLOWANCES— ATTACH SCHEDULE
The required schedule should show for each officer; Name and address;
Official title; Time devoted to business; The amount of compensation; and Ex-
pense account allowances.
Expense account allowance means: (1) amounts, other than compensation,
received as advances or reimbursements, and (2) amounts paid by or for the
corporation, for expenses incurred by or on behalf of an officer including all
omounts charged through any type of credit card.
However, this term does not include amounts paid for: (a) the purchase of
goods for resale or use in your business; (b) incidental expenses, such as the
purchase of office suppHes for the corporation or local transportation in
connection with an errand; and (c) such fringe benefits as hospitalization
insurance, approved pension trust funds and unemployment insurance.
The information relating to the expense account allowance is required only
for your 25 highest paid officers. To determine the highest paid officers for this
purpose all allowances including expense account allowances as descrided
above must be added to each officer's compensation. You need not include any
officer for which the combined amount is less than $10,000.
For this purpose an officer Is a person who is elected or appointed to office or
who is designated as such in the corporation's charter or bylaws such as regular
officers, chairman of the board, etc.
SPECIFIC INSTRUCTIONS
The Following Instructions Are Numbered To Correspond With Line Numbers on Page 1 of the Return Unless Otherwise Indicated
1. Interest. — Enter interest received or accrued from all sources during the
taxable year. The gross amount of interest reported as gross income shall be
decreased by the amortization of premiums and increased by the accrual of
discount attributable to the taxable year on bonds, notes, debentures or other
evidences of indebtedness, determined (1) in accordance with the method
regularly employed, if reasonable, or (2) in accordance with regulations pre-
scribed by the Secretary or his delegate. (Attach statement shovring method
and computation.)
2. Dividends. — Enter on Une 2 (a) the amount received or accrued as
dividends from a domestic corporation which is subject to taxation under Subtitle
A, except dividends on certain preferred stock of a public utility corporation,
and dividends received from a corporation entitled to the benefits of section
931 and from a corporation organi2ed under the China Trade Act, 1922. Enter
on line 2 (b) dividends received on certain preferred stock of a public utility
which is subject to tax under Subtitle A. Enter on line 2 (c) dividends from for-
eign corporations. Enter on line 2 (d) dividends from all other corporations
including dividends on share accounts in Federal savings and loan associations
issued on or after March 28, 1942. Enter on line 1 (c) dividends on share ac-
counts in Federal savings and loan associations issued prior to March 28, 1942.
Submit schedule, itemizing all dividends received during the year, stating the
names and addresses of the corporations declaring the dividends and amounts
received from each.
3. Rents and Royalties. — Enter the gross amount received from these sources.
4. Income From Trade or Business Other Than Insurance Business. —
Enter the gross income from any trade or business (other than an insurance
business) corried on by the mutual insurance company, or by a partnership of
which the mutual insurance company is a member.
5. Leases, Etc. — Enter the gross amount of income received from the entering
into (or the alteration or termination) of any lease, mortgage or other instrument
or agreement from which the mutual Insurance company derives interest, divi-
dends, rents or royalties.
6. Gains and Losses From Sales or Exchanges o£ Capital Assets. —
Report sales or exchanges of capital assets in sefxirate Schedule D (Form 1 120)
(but see Schedule B, page 2). Every sale or exchange of a capital asset, even
though no gain or loss may be indicated, must be reported in detail.
Losses from sales or exchanges of capital assets (except losses from capital
assets sold or exchanged in order to obtain funds to meet abnormal insurance
losses and to provide for the payment of dividends and similar disfribuHons to
policyholders) shall be allowed to the extent of gains from such sales or exchanges,
with respect to companies taxable under section 821 (a) or (b). The net capital
loss for such companies shall be the amount by which losses for such year from
sales or exchanges of capital assets exceed the sum of the gains from such sales or
exchanges and (1) the corporation surtax net income (computed without regard
to gains or losses from sales or exchanges of capital assets) or (2) losses from the
sale or exchange of capital assets sold or exchanged to obtain funds to meet
abnormal insurance losses and to provide for the payment of dividends and
similar disfributions to policyholders, whichever Is the lesser. However, the
amount of a net capital loss sustained in any taxable year may be carried over
to each of the five succeeding taxable years and freated in each such succeeding
taxable year as a short-term capital loss to the extent not allowed as a deduction
346
FACSIMILES OF TAX RETURNS, 1961
against any net capital gains of any taxable year intervening between the
taxable year in which the net capital lose was sustained and the taxoble year
to which carried.
For further information relating to gains and losses from soles or exchanges
of property, see instructions accompanying separate Schedule D (Form 1 120).
8. Interest Wholly Exempt From Tax. — Enter the amount of interest which
is wholly exempt from taxation under the provisions of section 103.
9. Investment Elxpenses. — Enter expenses paid or accrued which are
properly chargeable to investment expenses, the total amount of which, if there
be any allocation of general expenses to investment expenses, should not exceed
one-fourth of 1 percent of the mean of the invested assets reported on line 12,
Schedule A, plus, in cases where the taxable income computed without any deduc-
hon for (1) investment expenses and (2) tax-free interest exceeds 3J4 percent of
the iDook value of such mean of the invested assets, one-fourth of such excess.
Submit a schedule showing the nature and amount of the items included herein,
the minor items being grouped in one amount. (See section 822 (c) (2).)
10. Taxes. — Enter taxes paid or accrued exclusively upon real estate owned
by the company as provided in section 164. For limitation on deduction, see
Instruction 17 (b) below.
11. Real Estate Elxpenses. — Enter all ordinary and necessary building ex-
penses, paid or accrued, such as fire insurance, heat, light, labor, etc., and the
cost of incidental repairs which neither materially add to the value of the property
nor appreciably prolong its life, but keep it in an ordinarily efficient operating
condition. Do not include any amount paid out for new buildings or for perma-
nent improvements or betterments made to increase the value of any property or
any amount expended on foreclosed property before such property is held forth
for rental purposes. For limitation on deduction, see Instruction 17 (b) below.
12. Depreciation. — The amount deductible on account of depreciation is an
amount reasonably measuring a portion of the investment in depreciable
property which, by reason of exhaustion, wear and tear, or obsolescence, is
properly chargeable against the operations of the year. In any event the
deduction is limited to the depreciation on the. property that is used, and to the
extent used, for the purpose of producing the income specified in section 822 (b).
The amount of depreciation should be determined upon the basis of the original
cost (not replacement cost) of the property, and the probable number of years
remaining of its expected useful life.
(a) Straight Line Method. — The most common method of computing depreci-
ation is the "straight line" method. It allows for the recovery of cost in equal
annual amounts over the life of the property, with only salvage value remaining
at the end of its useful life. To compute the deduction, add the cost of improve-
ments to the cost (or other) basis of the asset and deduct both the estimated
salvage value and the total depreciation allowed or allowable in past years.
Divide the result by the number of years of useful life remaining to the asset; the
quotient is the depreciation deduction.
(b) Declining Balance Method. — Under this method a uniform rate is
applied each year to the remaining cost or other basis of property (without
adjustment for salvage value) determined at the beginning of such year. For
property acguired before January 1, 1954, or used property whenever acquired,
the rate of depreciation under this method may not exceed one and one-half
times the applicable straight line rate.
(c) Special Rules for New Assets Acquired After December 31, 1953. — The
cost or other basis of an asset acquired after December 31, 1953, may be
depreciated under methods proper in the past; or, it may be depreciated under
any of the following methods provided (1) that the asset is tangible, (2) that it
has an estimated useful life of 3 years or more, and (3) that (he original use
of the asset commenced with the taxpayer and commenced after December 31,
1933. If an asset is constructed, reconstructed, or erected by the taxpayer, so
much of the basis of the asset as is aitributable to construction, reconstruction
or erection after December 31, 1953, may be depreciated under methods proper
in the past; or, it may be depreciated under any of the following methods provided
the asset meets qualifications (1) and (2) above.
(1) Declining Balance Method. — This method may be used with a rate not
in excess of twice the applicable straight line rate.
(2) Sum of the Years-Digits Method. — Under this method annual allow-
ances for depreciation are computed by applying changing fractions to the
taxpayer's cost or other basis of property (reduced by estimated salvage value).
A deduction for each year is computed by multiplying the cost or other basis
of the asset (reduced by estimated salvage value) by the number of years of
useful life remaining (including the year for which the deduction is computed)
and dividing the product by the sum of all the digits ccresponding to the years
of the estimated useful life of the asset. In the case of a five-year life this sum
would be 15 (5 plus 4 plus 3 plus 2 plus I). For the first year S-15th of the
cost reduced by estimated salvage value would be allowable, for the second
year 4-1 5th, etc.
(3) Other Methods. — A taxpayer may use any consistent method which does
not result in accumulated allowances at the end of any year greater than the
total of the accumulated allowances which would have resulted from the use of
the declining balance method. This limitation applies only during the first
two-thirds of the useful life of the property.
(d) Section 179 — Additional first-year depreciation allowance. — Corporations
may elect to write off, in the year assets are first subject to depreciation, 20 per-
cent of the cost of tangible personal property having an aggregate value of
not more than $10,000. This additional depreciation is limited to property with
a remaining useful life of 6 years or more and which is not acquired from an
affiliated corporation (as defined in section 1504, except that "more than 50
percent" stock ownership is substituted for "at least 80 percent" wherever it ap-
pears in section 1504 (a)). All members of an affiliated group will be treated
as one taxpayer, and the $10,000 limitation will be apportioned among the
members in the manner prescribed by regulations. Further, for this allowance
to opply in any case, the basis of the property must not be determined in whole
or in part by reference to the transferor's basis. Depreciation on the remaining
cost of the property may be taken under any of the methods indicated above.
If a deduction is claimed on account of depreciation, a schedule should be
filed with the return showing: (1) description of the property; (2) date of acquisi-
tion of the properly; (3) the cost or other basis of the asset; (4) the amount of
depreciation allowed and allowable in prior years; (5) the method under which
the depreciation allowance is being claimed; (6) rate of depreciation, and
expected useful life; and (7) depreciation allowance this year. In case obsoles-
cence is included, state separately amount claimed and basis upon which it
Is computed. Cost or value of land is not subject to depreciation, and when
land and building were purchased lor a lump sum the cost of the buildings
subject to depreciation must be established.
The adjusted property accounts and the accumulated depreciation shown in
the schedule should be reconciled with those accounts as reflected on the books
of the taxpayer. For limitation on deduction, see Instruction 17 (b) below.
13. Depletion of Mines. Oil and Gas Wells. Timber, Etc. — If a deduction
Is claimed on account of depletion, procure from the District Director: Form M
(mines and other natural deposits), Form O (oil and gas), or Form T (timber),
fill in and file with return.
14. Trade or Business Deductions. — Enter the total of deductions attribut-
able to any trade or business, the income from which is included in the mutual
insurance company's gross investment income by reason of section 822 (b) (2).
Do not include (a) losses from sales or exchanges of capital assets, (b) sales or
exchanges of property used in the trade or business, and (c) losses from the
compulsory or involuntary conversion of property used in the trade or business.
The deductions to be entered on line 14 will be disallowed to the extent attribut-
able to the carrying on of the insurance business.
15. Interest. — Enter the amount of interest paid or accrued during the taxable
year on the company's indebtedness, except on indebtedness incurred or con-
tinued to purchase or carry obligations (other than obligations of the United
States issued after September 24, 1917, and originally subscribed for by the
taxpayer) the interest upon which is wholly exempt from taxation.
16. Other Capital Losses. — Enter on line 16 losses from capital assets sold
or exchanged to provide funds to meet abnormal insurance losses and to provide
for the payment of dividends and similar distributions to policyholders. Capital
assets shall be considered as sold or exchanged to provide for such funds or
payments to the extent that the gross receipts from their sale or exchange are
not greater than the excess, if any, for the taxable year of the sum of dividends
and similar distributions paid to policyholders and losses and expenses paid,
over the sum of lines 1 to 5, page 1, and net premiums received. (See
Schedule E.)
17. Total Deductioru. — (a) Enter the total of lines 8 to 16, inclusive.
(b) Limitation on deductions relating to real estate owned and occu-
pied.— The deductions included on lines 10 to 12 on account of real estate owne4
and occupied in whole or in part by the company shall be limited to an amount
which bears the same ratio to such deductions (computed vrithout regard to
section 822 (d) (1)) as the rental value of the space not so occupied bears to
the rental value of the entire property. (Submit detailed schedule.)
(c) Items Not deductible. — No deduction is allowable for the amount of
any item or part thereof allocable to a class of exempt income, other than wholly
tax-exempt interest income. However, for interest on indebtedness incurred or
continued to purchase or carry tax-exempt securities, see instruction 15. Items
directly attributable to wholly exempt income shall be allocated thereto, and
items directly attributable to any class of taxable income shall be allocated to
such taxable income. If an item is indirectly attributable both to taxable income
and exempt income, a reasonable proportion thereof, determined in the light of
all the facts and circumstances in each case, shall be allocated to each. A tax-
payer receiving any exempt income, other than interest, or holding any property
or engaging in any activity the income from which is exempt, shall submit with
its return as a part thereof an itemized statement, showing (1) the amount of
each class of exempt income, and (2) the amount of expense items allocated
to each such class (the amount allocated by apportionment being shovm
separately).
19. Interest Partially Exempt From Tax. — Enter the amount of interest In-
cluded in gross income which is partially exempt from taxation and for which a
special deduction is allowed under the provisions of section 242.
21. Dividends Received Deductions. — The deductions provided on line 21
are as follows: (a) 85 percent of the amount received as dividends (except
dividends on certain preferred stock of public utilities) from a domestic corpora-
tion subject to income tax. Amounts received as dividends from mutual savings
banks, cooperative banks, and domestic building and loan associations and
allowed as a deduction to such banks or building and loan associations shall
not be treated as dividends. In the case of dividends received from a regulated
investment company, see section 854 regarding limitations on amount deductible;
(b) 62.115 percent of the amount received as dividends on the preferred stock
of a public utility which is subject to income tax and is allowed a deduction, as
provided in section 247, for dividends paid; and (c) 85 percent of dividends
received from certain foreign corporations. See section 245 for qualifications
and limitations on the amount of this deduction.
Dividends received from a corporation described in section 246 (a) (China
Trade Act Corporation, etc.) should be entered on line 2 (d).
Page 1 — 26. Credit for Income Taxes Paid to a Foreign Country or United
States Possession. — If, in accordance with section 901, a credit is claimed by
a domestic corporation on line 26, on account of income, war-protits, and excess-
profits taxes paid or accrued to a foreign country or a possession of the United
States, Form 1 1 18 should be submitted with the return, together with the receipt
for each such tax payment. In case credit is sought for taxes accrued but not
paid, the form must have attached to it a certified copy of the rehirn on which
each such accrued tax was based, and the District Director may require a bond
on Form 1117 as a condition precedent to the allowance of a credit for such
accrued taxes. A foreign company is not entitled to claim this credit.
If the corporation is entitled to a credit for taxes paid by a regulated invest-
ment company on undistributed capital gains, include the credit on line 29 B,
page 1, and indicate by amount that such a credit is being claimed. Attach
Copy B of Form 2439 to page 1 of this form.
Page 2 — 14. Net Premiums. — Enter the amount of gross premiums (includ-
ing deposits and assessments) written or received on insurance contracts during
the taxable year, less return premiums and premiums paid or Incurred for re-
insurance. Amounts returned where the amount is not fixed in the insurance
contract but depends upon the experience of the company or the discretion of the
management are not to be included in return premiums but are to be treated
as dividends to policyholders and included on line 16. (See section 823 (1).)
Page 2 — 16. Dividends to Policyholders. — Enter dividends and similar dis-
tributions paid or declared (depending upon the method of accounting regularly
employed) to policyholders. (See section 823 (2).)
FACSIMILES OF TAX RETURNS, 1961
347
FORM
1 1 20-S
U. S. Treasury Department
Intvrnal Revenue Service
A. Date of election as small
business corporation
B. Business Code No. (See
page 4 instr.) .-_
C. Total assets from line 14
Sch. L (See instruction N)
U. S. SMALL BUSINESS CORPORATION
RETURN OF INCOME
FOR CALENDAR YEAR 1961
or other taxable year beginr\lng
and ending
-, 1961,
, 19
PLEASE
TYPE
OR
PRINT
PLAINLY
Name
Number
and street
City or
own, postal
zone
number. State
D. County in which located
E. Employer identification number
1961
IMPORTANT^
-All applicable lines and schedules of this form must be filled in. Where additional space is needed for schedules, attachments
must conform to the official form and totals must be entered in the form schedules.
o
o
CO
m
O
K
O
CO
o
E-"
O
D
Q
M
Q
Gross receipts _ Less; Returns and allowances
Less: Cost of goods sold (Schedule A) and/or operations (Attach schedule)
Gross profit
Dividends
Interest on obligations of the United States, etc., issued:
(a) Prior to 3-1-41 — (1) U. S. savings and Treasury bonds owned
in excess of the principal amount of $5,000; and (2) obliga-
tions of a U. S. instrumentality
(b) After 2-28-41, U. S
Other interest
Rents
any agency or instrumentality ,
Gross Amount of
Interest
Less: Amortizable
Bond Premium
Royalties
Gains and losses (from separate Schedule D (Form 1 120-S))
(a) Net short-term capital gain reduced by any net long-term capital loss
(b) Net long-term capital gain reduced by any net short-term capital loss
(c) Net gain (loss) from sale or exchange of property other than capital assets
Other income (Attach schedule)
Total income, lines 3 to 10, inclusive
Compensation of officers (Schedule E)
Salaries and wages (not deducted elsewhere)
Repairs (Do not include cost of improvements or capital expenditures)
Bad debts (Schedule F)
Rents
10.
11
12,
13.
14.
15.
16.
17. Taxes (Schedule G)
18. Interest
19. Contributions or gifts paid (Schedule H)
20. Losses by fire, storm, shipwreck, or other casualty, or theft (Attach schedule) .
21. Amortization (Attach schedule)
22. Depreciation (Schedule I)
23. Depletion of mines, oil and gas wells, timber, etc. (Attach schedule)
24. Advertising (Attach schedule)
25. Amounts contributed under:
(a) Pension, profit-sharing, stock bonus, annuity plans (See instructions)
(b) Other employee benefit plans (See instructions)
Other deductions (Schedule J)
Total deductions in lines 12 to 26, inclusive
Taxable income, line 1 1 less line 27
26.
27.
28.
SIGNATURE AND VERIFICATION. (See Instruction F)
I declare under penalties of perjury that 1 have examined this return (including accompanying schedules and statements) and to the best of
my knowledge and belief it is true, correct, and complete. If prepared by a person other than taxpayer, his declaration is based on all informa-
tion of which he has any knowledge.
CORPORATE
SEAL
(Dale)
(Signature of officer)
(TiUe)
(Individual or firm signolure of preparer)
(Address)
740-311 O - 64 - 23
348
FACSIMILES OF TAX RETURNS, 1961
Page 2
Schedule A.— COST OF GOODS SOLD. (See Instruction 2)
(Where inveniories are an income-deterrnirrnq faciei)
1. Inventory at beginning of year
2. Merchandise bought for manufacture or sale .
3. Salaries and wages
4. Oilier roMs per hooks (Attach schedule) ... -
5. Total. .
6. Less: Inventory at end of year .
7. Cost of goods sold (Enter here and on line 2,
page 1)
Schedule D.— Separate Schedule D (Form 1120-S) should be used in reporting sales or exchanges of property. (See Instruction 9)
1. Method of inventory valuation — Cost Q; lower of cost or market D;
LIFO Dl other D- I' other, attach explanation.
2. Was the method of inventory valuation indicated above the same
method used for 1960? Q Yes D No- H "No" attach explanation.
3. If inventory is valued at lower of cost or market, enter total cost
$._. ._ and total market valuation
$ of those items valued at market.
4. If closing inventory was taken by physical count, enter date inventory
was taken If not at end of year, attach an
explanation of how the end of year count was determined.
5. If closing inventory was not taken by a physical count, attach an ex-
planation of how inventory items were counted or measured.
Schedule E.— COMPENSATION OF OFFICERS. (See page
3 of instructions)
1. Name and Address of Officer
2. Official Title
(abbrevi.itei
3. Time De-
voted to
Business
Percentage of Corpora-
tion's Stock Owned
6. Amount of
Compensation
7. Expense Account
Allowances
4. Common
5. Prefeired
Total compensation o^ officers (Enter here and on line 12, page 1)
xxxxxxxx
Schedule F.— BAD DEBTS. (See Instruction 15)
Amount of Notes and Accounts Receivable
4. Taxable Income
Reported
5. Sales on Account
6. Bad Debts of Corpo-
ration it No Reserve Is
Carried on Books
If Corporation Carries a Reserve
1. Taxable year
2. Beginning of Year
3. End of Year
7. Gross Amount Added
to Reseive
8. Amount Charged
Against Reserve
1958
1959
1960
1961
^
NOTE Securiliet- whicli are capiinl nssels and which becume worthies^ within the taxable year should be reported in separate Sched\ile D {Form 1120-S)
Schedule G.--TAXES. 'See Instruction 17i
Schedule H. -CONTRIBUTIONS OR GIFTS PAID
(See Instruction 19)
Explanation
Amount
Name and Address of Organization
Amount
Contributions carryover (See instructions)
Total contributions (Enter here and on line 19,
paae 1 , subject to 5 percent limitation)
Total (Enter here and on line 1 7, poae ' 1
Schedule I. -DEPRECIATION, (See Instruction 22 and Summary on Page 3)
1. Kind ol Properly (if buildings, state material of which constructed).
Exclude Land and Other Nondepreciable Property. List Assets in
Groups by Depreciation Mettiod
2. Date Acquired
3. Cost or Other
Basis
(Exclude land)
4. Depreciation
Allowed (or
allowable) in
Prior Years
5. Method of
Computation
6. Rate (%)
or Life
(years)
7. Depreciation
This Year
1. Total
2. Less: Amount of cJepreciation claimed in Schedule A and elsewhere on return.
3. Balance — Enter here and on line 22, page 1 . . .
FACSIMILES OF TAX RETURNS, 1961
349
Page 3
SUMMARY OF DEPRECIATION AND AMORTIZATION SCHEDULES
1. Straight line method:
(a) Assets acquired prior to 1/1/54
(b) Assets acquired after 12/31/53
Declining balance method
Sum of the years-digits method
Based on units of production
Additional first-year depreciation (Sec. 1 79)
Other methods
Total depreciation claimied
8. Emergency facilities
9. Groin storage facilities
10. Research or experimental expenditures. . .
11. Exploration and development expenditures .
12. Organizational expenditures
13. Trademark and trade name expenditures . .
14. Total amortization claimed
Schedule J.— OTHER DEDUCTIONS. (See General Instruction L and Specific Instruction 26)
Total (Enter here and on line 26, page 1) . .
Schedule K.— SHAREHOLDER'S SHARE OF INCOME. (See page 3 of the instructions)
Computation of Corporation's Undistributed Taxable Income
1. Taxable income (from line 28, page 1)
2. Less; Money distributed as dividends out of earnings and profits of the taxable year.
3. Corporation's undistributed taxable income
Schedule of Distribution and Income
2. Stock Ownerslrip
(If return of sliarelioider is fried irr anottier internal revenue district, specify district) ''""" security NumDer
Number of
Shares
Period Held
From
To
(a)
(b)
(c)
(d)
(e)
Totals
xxxxxxxxx
X X X X X
X X X X X
X X X X X
Continuation of Schedule of Distribution and Income
3. Percentage of
4. Compensation
5. Dividends
6. Share of Un-
distributed Taxable
Income or Net
Operatmg Loss
7. Stiare of Long-
Term Capital Gain
8. Dividends
Entitled to
Exclusions and
Credit
9. Amount Taxable
as Ordinary
Income
10. Nondividend Distributions
Time Devoted to
Business
Dates
Amounts
Date
Amount
(a)
(b)....
(c)...,.
(d)- .
(e).....
Totals
X X X X X
X X X X X
X X X X X
F. Date incorporated -
G. Did the corporation derive more than 80% of its gross receipts from
sources outside the United States? □ Yes □ No.
Did the corporation derive more than 20% of its gross receipts from
royalties, rents, dividends, interest, annuities, and sales or ex-
changes of stock or securities (gross receipts from sales or ex-
changes being taken into account for purposes of this question
only to the extent of gains therefrom) □ Yes □ No.
H. Did the corporation during the taxable year, have any contracts or
subcontractssubjecttotheEenegotfation Actof 1951? QYes DNo.
If "Yes," see General Instruction I and enter amount here $
I. Amount of income (deficit) for; 1958 $ ,
1959 $ ; 1960 $
J. Refer to page 4 of instructions and state the;
Principal business activity
Principal product or service
K. Did you claim a deduction for expenses connected with; (If answer to
any question is "Yes," check applicable boxes within that question).
( 1 ) A hunting lodge Q, working ranch or farm n. fishing camp Q-
resort property □, pleasure boat or yacht n. or other similar
facility □ ? (Other than where the operation of the facility was
the principal business.) Yes n No n
(2) The leasing, renting, or ownership of a hotel room or suite n.
apartment □, or other dwelling □, which was used by customers
or employees or members of their families? (Other than use by
employees while in business travel status.) Yes Q No n
(3) The attendance of your employees' families at conventions or
business meetings? Yes n No n
(4) Vacations for employees or members of their families? (Other
than vacation pay reported on Form W-2) Yes □ No □
350
FACSIMILES OF TAX RETURNS, 1961
Pago 4
Schedule L.— BALANCE SHEETS. (See Instructions)
ASSETS
S.
7.
8.
9.
10.
U.
12.
13.
14.
15.
16.
Cash
Investments in governmental obligations:
(a) U. S. and instrumentalities
(b) States, subdivisions thereof, etc .
Notes and accounts receivable
(a) Less: Reserve lor bad debts
Inventories: (a) Other than last-in, first-out
(b) Last-in, lirst-out
Other current assets including short-term marketable
investments (Attach Schedule)
Mortgage and real estate loans
Loans to shareholders
Other investments (Attach schedule)
Buildings and other fixed depreciable assets
(a) Less: Accumulated amortization and depreciation
Depletable assets
(c) Less: Accumulated depletion
Land (net ol any amortization)
Intangible assets (amortizable only)
(a) Less: Accumulated amortization
Other assets (Attach schedule)
Total Assets
17.
18.
19.
20.
21.
22.
23.
24.
25.
LIABILITIES AND CAPITAL
Accounts payable
Bonds, notes, and mortgages payable (short-term) to:
(a) Banks
(b) Small business investment companies
(c) Shareholders
(d) Others
Other current liabilities
Bonds, notes, and mortgages payable (long-term) to:
(a) Banks
(b) Small business investment companies
(c) Shareholders
(d) Others
Other liabilities (Attach schedule)
Capital stock
Paid-in or capital surplus
Surplus reserves (Attach schedule)
Earned surplus and undivided profits accumulated. .
Shareholders' undistributed taxable income
Total liabilities and capitaL . . ^^^
Beginning of Taxable Year
Total
End of Taxable Year
Total
Schedule M. RECONCILIATION OF TAXABLE INCOME
Income from books
Add: Nondeductible items.
Contributions in excess of 5% limitation
Insurance premiums paid on the life of any
officer or employee v^here the corporation is
directly or indirectly a beneficiary
Unallowable interest expense
Excess of capital losses over capital gains
Adjustment for tax purposes not recorded on
books (Attach schedule)
Other (Attach schedule)
Total
9. Total from line 8
Less: Nontaxable income and allowable de-
ductions not recorded on books.
10. Nontaxable interest on;
(a) Obligations of a State, or a possession of
the United States, or any political subdi-
vision of any of the foregoing, or of the
District of Columbia
(b) All postal savings bonds
It. Other nontaxable income (Attach schedule) . .
12. Adjustment for tax purposes (Attach schedule)
13. Oiher (Attach schedule)
14. Total
15. Taxable income (Line 9 minus 14)
FACSIMILES OF TAX RETURNS, 1961
351
PAGE 1
Instructions for the 1961 Form lllOS
U. S. Small Business Corporation Keturn of Income
(References are to the Internal Revenue Code)
A. Corporations required to file Form 1120-S. — Every small busi-
ness corporation (as defined in section 1371 (a)) which has filed a
proper and timely election under section 1372 (a) not to be subject to
the income tax imposed by chapter 1 must file Form 1120— S. See
Form 2553.
B. Consents of shareholders. — Consents of all shareholders are re-
quired to be attached to the election form notifying the District Direc-
tor of the election. However, where the election was made before the
first day of the taxable year, the consents of persons who became share-
holders after the date of election and on or before such first day must
be filed with the District Director with whom the election was filed as
soon as practicable after such first day and in no event later than the
last day prescribed for making the election. Copies of such latter
consents must be attached to the Form 1 1 20^S at the time the return
is filed.
New shareholders (any person who was not a shareholder on the
first day of the first taxable year for which the election is effective, or
on the day on which the election is made, whichever is later) must
consent to the election and such statement of consent must be filed
with the District Director with whom the election was filed within a
period of 30 days after they become shareholders or the election is
automatically terminated. Copies of such consents must also be
attached to the return.
C. Termination. — The election by the corporation is automatically
terminated ( 1 ) by the failure of a new shareholdir to consent to such
election as explained in B above; (2) where it ceases to be a small
business corporation as defined in section 1371 (a) ; (3) where it
derives more than 80 percent of its gross receipts from sources outside
the U. S. ; or (4) where it has gross receipts of which more than 20
percent is derived from royalties, rents, dividends, interest, annuities,
and sales or exchanges of stock or securities (gross receipts from sales
or exchanges being taken into account for this purpose only to the
extent of gains therefrom). Such termination is effective for the
taxable year in which any one of the foregoing occurs and for all suc-
ceeding taxable years of the corporation.
The election may be revoked for any taxable year after the first
taxable year for which the election is effective. An election to revoke
may be made only if all persons who are shareholders on the d'ay on
which the revocation is made consent to the revocation. The revo-
cation is effective ( 1 ) for the taxable year in which made, if made
before the close of the first month of the taxable year, or (2) for the
taxable year following the taxable year in which made, if made after
the close of the first month; and for all succeeding taxable years.
The revocation is to be made in the manner prescribed by regulations.
Where the small business corporation has elected under section
1372 (a) and the election has been terminated or revoked, the cor-
poration is not eligible to again elect under 1372 (a) for five years
unless the Secretary or his delegate consents to such an election.
D. Period to be covered by return. — The return shall be filed for
the calendar year 1961 or other taxable year beginning in 1961.
E. Time and place for filing. — The return must be filed on or before
the 15th day of the third month following the close of the taxable
year with the District Director of Internal Revenue for the district
in which the corporation's principal place of business or principal
office or agency is located. (Section 6072.)
F. Signature and verification. — The return must be signed either
by the president, vice president, treasurer, assistant treasurer or chief
accounting officer, or by any other corporate officer (such as tax
officer) who is authorized to sign. A receiver, trustee, or assignee
must sign any return which he is required to file on behalf of a corpo-
ration. The statement at the bottom of page 1 of the return is re-
quired to be signed by any person, firm, or corporation who prepared
the taxpayer's return for compensation. If the return is prepared by
a firm or corporation, it should be signed in the name of the firm or
corporation. The statement is not required if the return is prepared
by a regular full-time employee of the taxpayer.
G. Penalties. — Severe penalties are provided by law for willful
failure to make and file a return on time and for willful attempt to
evade or defeat payment of tax.
H. Accounting methods. — Taxable income shall be computed in
accordance with the method of accounting regularly used by the tax-
payer in maintaining its books and records. In all cases the method
adopted should clearly reflect taxable income. The basic methods
of accounting are the "cash receipts and disbursements method" and
the "accrual method." Section 446 permits the use of these methods
or any other method permitted under the Code or any combination
of these methods in accordance with regulations. If a taxpayer
engages in more than one trade or business, it may, with respect to
each trade or business, use a different method of accounting. Each
method must, however, clearly reflect the income of the particular
trade or business with which it is used, and separate profit and loss
statements for each trade or business must be submitted. Except in
those cases where the law specifically permits it, a taxpayer may not
change the method of accounting upon the basis of which it has
reported its income in prior years (for its income as a whole or with
respect to any separate trade or business) without first securing con-
sent. Form 3115, Application for Change in Accounting Method,
may be obtained from your District Director.
Rounding off to whole-dollar amounts. — If you wish, the money
items on your return and accompanying schedules required by such
return may be shown as whole-dollar amounts. This means that you
eliminate any amount less than 50 cents, and increase any amount
from 50 cents through 99 cents to the next highest dollar.
I. (1) Information at the source. — Every corporation making pay-
ments in the course of its trade or business of ( I ) interest, rents, com-
missions, or other fixed or determinable income of $600 or more
during the calendar year 1961 to an individual, a partnership, or a
fiduciary or (2) salaries or wages of $600 or more, shall make returns
on Forms 1096 and 1099, except that the making of such returns will
not be required with respect to salary or wage payments included on
Form W-2, provided copies of withholding statements on Form W-2
are furnished. If a portion of such salary or wage payments was
reported on a Withholding Statement (Form W-2), only the remain-
der must be reported on Form 1099.
I. (2) Information regarding dissolution or liquidation. — Every
corporation shall, yk'ithin 30 days after the adoption by the corpora-
tion of a resolution or plan for the dissolution of the corporation or
for the liquidation of the whole or any part of its capital stock, render
a correct return on Form 966 setting forth the terms of such resolu-
tion or plan.
Every corporation making distributions in liquidation of the whole
or any part of its capital stock shall also make returns on Forms 1096
and 1099L, as required by instructions on Form 1096, for the cal-
endar year 1961.
I. (3) Information regarding renegotiable contracts. — Every cor-
poration which held, during the taxable year, contracts or subcon-
tracts which were subject to the Renegotiation Act of 1951 shall, in
answer to question H, page 3, state the actual or, if not accurately
determinable, its best estimate of the aggregate gross dollar amount
billed during the current taxable year under all contracts and/or
subcontracts.
J. Stock ownership in foreign corporations. — A corporation owning
any stock of a foreign corporation must attach a statement showing
the name and address of each company and the total number of
shares of each class of outstanding stock owned during the taxable
>ear. If the corporation owned 5 percent or more in value of the
outstanding stock of a foreign personal holding company, attach a
statement setting forth in complete detail the information required
by section 551-(d).
K. Balance sheets. — The balance sheets, Schedule L, should agree
with the books of account or any differences should be reconciled.
All corporations reporting to the Interstate Commerce Commission
or to any national, State, municipal, or other public offices, may
submit, in lieu of Schedule L, copies of their balance sheets prescribed
by such authorities as at the beginning and end of the taxable year.
Line 1 1, Schedule L, should show land less any accumulated amor-
tization of the land as an emergency facility under the authority of
section 168.
L. Net operating loss and other deductions. — The deduction for net
operating losses provided by section 172 and the Special Deductions
provided in Part VIII (except section 248) of subcliapter B, shall not
be allowed to an electing small business corporation. (Section
1373 (d).)
M. Attachments may be used in the preparation of your return and
supplemental schedules, provided they contain all of the required
information and that summarized totals of the items shown in the
attachments are entered on the return and schedules.
N. Total assets. — Enter the total assets as of the end of the taxable
year as shown on line 14, Schedule L. In the event there are no
assets at the end of the year, show total assets at the beginning of
the year.
INSTRUCTIONS 1120-S (1961)
352
FACSIMILES OF TAX RETURNS, 1961
SPECIFIC INSTRUCTIONS {Numbered to correspond with line numbers on page 1 of return)
ment is actually made on or before the fifteenth day of the third
month following the close of the taxable year, and if the contribution
or gift has during the taxable year been authorized by the board of
directors of the corporation. A copy of such authorization must be
attached to the return.
Any contributions paid during the taxable year in excess of the
amount deductible ma>' be carried over and deducted in the two
succeeding taxable years subject to the 5-percent limitation provided
in section 170 (b) (2).
20. Losses by fire, storm, shipwreck, or other casualty, or theft. —
Enter losses sustained during the year, arising from fire, storm, ship-
wreck, or other casualty. For determination of the amount deducti-
ble, see section 165 (b) and the regulations thereunder. Theft losses
are deductible only in the year in which discovered.
21. Amortization. — If a deduction is claimed on account of amorti-
zation, attach a detailed statement. The law makes special provisions
for amortization of the following kinds of assets and expenditures:
(a) Emergency facilities — Section 168; (b) Grain storage facil-
ities— Section 169; (c) Research and experimental expenditures —
Section 174; (d) Exploration expenditures — Section 615; (e) De-
velopment expenditures — Section 616; (f) Organizational expenses —
Section 248; and (g) Trademark and trade name expenditures — Sec-
tion 177. For details concerning the information which must be
furnished in the statements of election required by these sections,
consult your District Director.
22. Depreciation. — If a deduction is claimed on account of depre-
ciation, fill in Schedule I. A reasonable allowance for the exhaustion,
wear and tear, and obsolescence of property used in the trade or
business or of property held by the taxpayer for the production of
income shall be allowed as a depreciation deduction. (Section 167.)
The allowance does not apply to inventories or stock-in-trade nor
to land apart from the improvements or physical developments added
to it. Depreciation on leasehold improvements, patents^ and copy-
rights shall be included in Schedule 1.
The useful life of an asset can be measured in units of production,
etc.. but the ordinary practice is to measure useful life in years.
For guidance, comprehensive tables of "average useful lives" of vari-
ous kinds of buildings, machines, and equipment in many industries
and businesses have been published in a booklet called Bulletin F,
which may be purchased for 30 cents from the Superintendent of
Documents, Government Printing Office, Washington 25, D. C.
(a) Special rules for new assets acquired after December 31,
1953. — The cost or other basis of an asset acquired after December
31, 1953, may be depreciated under methods proper in the past; or,
it may be depreciated under any of the following methods provided
(1) that the asset is tangible, (2) that it has an estimated useful life
of three years or more, and (3) that the original use of the asset com-
menced with the taxpayer and commenced after December 31, 1953.
If an asset is constructed, reconstructed, or erected by the taxpayer,
so much of the basis of the asset as is attributable to construction,
reconstruction, or erection after December 31, 1953, may be depre-
ciated under methods proper in the past ; or, it may be depreciated
under any of the following methods provided that the asset meets
qualifications (1) and (2) above: (a) declining balance method,
using a rate not in excess of twice the applicable straight line method;
(6) the sum of the years-digit method; and {<;) any other consistent
method which does not result in accumulated allowances at the end
of any year greater than the total of the accumulated allowances
which would have resulted from the use of the declining balance
method. This limitation applies only during the first two-thirds of
the useful life of the property.
(b) Section 179 — Additional first-year depreciation allowance. —
Corporations may elect to write off 2Q percent of the cost of tangible
personal property, but only to the extent of an aggregate cost of
$10,000, for the first taxable year for which a deduction is allowable
under section 167. The cost of property does not include so much
of the basis of such property as is determined by reference to the
basis of other property held at any time by the person acquiring such
property. This additional depreciation is limited to property ac-
quired after December 31, 1957, with a remaining useful life of 6
years or more. Further, for this allowance to apply in any case, the
basis of the property must not be determined in whole or in part by
reference to the transferor's basis. Depreciation on the remaining
cost of the property may be taken under any of the methods indi-
cated above. The additional first-year depreciation of an asset
should be shown on a separate line of the depreciation schedule
rather than included on the line used to show the regular deprecia-
tion of the asset.
23. Depletion of mines, oil and gas wells, timber, etc. — If a deduc-
tion is claimed on account of depletion, procure from the District
Director: Form M (mines and other natural deposits), Form O (oil
and gas), or Form T (timber), fill in and file with return. If com-
plete valuation data have been filed with questionnaire in previous
years, then file with your return information necessary to bring your
depletion schedule up to date, setting forth in full statement of all
transactions bearing on deductions from or additions to value of physi-
cal assets during the taxable year with explanation of how depletion
deduction for the taxable year has been determined. (Sections 611,
PAGE 2
2. Cose of goods sold. — If the production, manufacture, purchase,
or sale of merchandise is an income-determining factor in the trade
or business, inventories of merchandise on hand should be taken at
the beginning and end of the taxable year, and may be valued at
cost, or at cost or market, whichever is lower, or by any other permis-
sible method.
In addition to information required to be attached by the questions
on page 2 of the form, you are also required to attach a detailed ex-
planation of the method used to establish market valuations. All
worksheets and records used for inventory purposes should be retained
to support your inventory valuation.
An inventory method once properly adopted is controlling until
permission to change is obtained from the Commissioner. Applica-
tion for permission to change an inventory method shall be made in
writing and filed with the Commissioner within 90 days after the
beginning of the taxable ) ear in which it is desired to effect a change.
In case the inventories reported do not agree with the balance sheet,
attach a statement explaining the difference.
A corporation electing to use the last-in, first-out method of val-
uing inventory provided for in section 472 must file Form 970 with
the return for the first year of the election. Thereafter, attach sepa-
rate schedule showing: (1) a summar>' of all inventories; (2) with
respect to any inventories computed under section 472, the computa-
tion of the quantities and cost by acquisition levels.
5. Interest on obligations of the United States, etc. — Enter the
interest on line 5 ; and in Schedule L, the amounts of the various
obligations owned. Also enter on line 10, Schedule M, all interest
received or accrued during the )ear on the various obligations. For
provisions relating to amortizable bond premiums, see section 171.
Non-interest-bearing obligations issued at a discount. — Taxpayers
on the cash basis may elect, as to all non-interest-bearing obligations
issued at a discount and redeemable for fixed amounts increasing at
stated intervals (for example. United States Savings Bonds), to
include the increase in redemption price applicable to the current
year. For the year of election the total increase in redemption price
of such obligations occurring between the date of acquisition and the
end of the year must be included. Attach statement listing obliga-
tions owned and computation of the increase. (Section 454.)
6. Other interest. — Enter on line 6, the amount of interest on
loans, notes, mortgages, bonds, bank deposits, corporate bonds, etc.
See section 1 7 1 for amortizable bond premiums.
7. Rents. — Enter the gross amount received for the rent of prop-
erty. Any expenses, including repairs, interest, taxes, and deprecia-
tion should be included in the proper lines for deductions. In the case
of a lease entered into prior to January 1, 1954, if both lessor and
lessee are corporations and if under the lease the lessee is obligated
to pay any part of the lessor's income tax on the rental payment, this
tax is excluded from lessor's gross income and may not be deducted
by lessee. (Section 110.)
8. Royalties. — Enter the gross amount received as royalties. If a
deduction is claimed for depletion, it must be reported on line 23.
9. Gains and losses from sales or exchanges of capital assets and
other property. — See separate Schedule D and Instructions.
10. Other income. — Enter total amount of other income not re-
ported elsewhere in the return and attach schedule showing details, if
spaces provided are not sufficient.
14. Repairs. — Enter the cost of incidental repairs, including labor,
supplies, and other items, which do not add to the value or apprecia-
bly prolong the life of the property. Expenditures for new buildings,
machinery, equipment, or for permanent improvements or better-
ments which increase the value of the property are chargeable to
capital account.
15. Bad debts. — Bad debts ma> be treated in either of two ways —
(1) by a deduction from income in respect of debts which become
worthless in whole or in part, or (2) by a deduction from income of
a reasonable addition to a reserve forbad debts. (Section 166.) No
change of method is allowed without permission of the Commissioner.
16. Rents. — Enter rent paid or accrued for business property in
which the corporation has no equity. With respect to leases entered
into prior to January 1, 1954, see instruction No. 7.
17. Taxes. — Enter taxes paid or accrued during the taxable year.
Do not include Federal income, war-profits, and excess-profits taxes;
estate, inheritance, legacy, succession, and gift taxes; Federal taxes
paid on bonds containing a tax-free covenant, nor taxes not imposed
upon the taxpayer. See section 164 (d) regarding apportionment
of taxes on real property between seller and purchaser.
18. Interest. — Enter interest paid or accrued on business indebted-
ness. Do not include interest on indebtedness incurred or continued
to purchase or carry obligations (other than obligations of the U. S.
issued after 9/24/17, and originally subscribed for by the taxpayer)
the interest on which is wholly exempt from income tax. (Sec. 265.)
See section 267 for limitation on deductions for unpaid expenses
and interest in the case of transactions between related taxpayers.
19. Contributions or gifts paid. — Enter contributions or gifts actu-
ally paid within the taxable year to or for the use of organizations and
governmental bodies as set forth in 1 70 (c) .
In the case of a corporation on the accrual basis, any contribution
or gift will, at the election of the taxpayer, made at the time the
return is filed, be considered as paid during the taxable year if pay-
FACSIMILES OF TAX RETURNS, 1961
353
612, and 613.) Expenditures to be deferred and deducted ratably
under the election provided in sections 616 (b), relating to certain
expenditures in the dt-velopint-nt of mines, and 615 (b), relating to
deduciions for mine exploration, are not to be taken into account in
determining the adjusted basis for propcrt\' for the puipose of com-
puting a deduction for depletion under section 611.
24. Advertising. — Enter the total amount paid or incurred during
the year for advertising. Expenditures for advertising, to be de-
ductible, must be ordinary and necessar\ and bear a reasonable rela-
tion to the business activities in which the corporation is engaged.
25. Note: File Form 2950 to report information required in (a)
below for \ears other than the first M-ar a deduction is claimed.
Form 2950 may be obtained from your District Director.
(a) Pension, profil-sharing, slock bonus, annuity plans. — Enter on
line 25 (a) the total amount deductible under section 404. A cor-
poration claiming a deduction under section 404 must submit with
its return, in addition to the information specified in the regulations
(onceining such deduction, a statement with respect to each plan
showing the t\pe of plan, i. e.. pension, profit-sharing, stoclv bonus,
annuity, or other plan defcrjing the receipt of compensation, whether
or not the plan is qualified under section 401 (a), and if trusteed,
whether or not the trust is exempt under sections 501 (a), and the
method of funding, i. e., individual annuity or insurance contracts,
group annuity contract, gioup jx-rmanent contract, or self-insured
trust. If not funded, so indit ate. Contributions paid b\' an employer
to or under a pension, profit-sharing, stock bonus, annuity plan or
compensation paid <ii' accrued on account of any emplo>ee under a
plan deferring tiie receipt of sucli compensation, are deductible onh
under section 404, and are not deductible under section 162.
(b) Other employee benefit plans.- Enter on line 25 (b) deduc-
tions for conliibutions to employee benefit plans (other than those
claimed on line 25 (a) ), such as insuiance, health, or welfare plans.
Submit with the return a schedule for each plan showing (1) the
nature of tx-iu-iits, i. e.. group term life insurance, group permanent
life insurance, noninsured death benefit, hospitalization, surgical,
medical, sickness, accident, major medical expense, unemployment
benefit, or other welfare benefits; (2) method of financing, i, e,, in-
sured, industrv or areawide fund, self-insured fund, or direct benefit
payments; (3) the amount of deduction ; (4) the amount of employee
contributions; (5) the number of employees covered; and (6) if a
self-insured plan, the amount of benefits paid during the taxable year.
.'Mso show the number of employees emplo\ed by the corporation.
26. Other deductions authorized by law. — Enter any other author-
ized deductions for wiiich no space is pro\ ided on the return. (See
Gen. Inst. L.) An\- deduction claimed should be explained in Sch. J.
No deduction is allowable for the amount of any item or part
thereof allocable to a class of exempt income other than interest.
For non-allowance of interest on indebtedness incurred or continued
to purchase or carT tax-exempt securities, see instruction 18. Items
directly attributable to wholly exempt income shall be allocated there-
to, and items directly attributable to any class of taxable income shall
be allocated to such taxable income. If an item is indirectlv, at-
tributable both to taxable income and exempt income, a reasonable
proportion thereof, determined in the light of all the facts and cir-
cumstances in each case, shall be allocated to each. A taxpaver
receiving any such exempt income, or holding any property or en-
gaging in any activitv the income from which is exempt shall submit
with its return as a part thereof an itemized statement, in detail, show-
ing (1) the amount of each class of exempt income, and (2) the
amount of expense items allocated to each such class (the amount
allocated by apportionment being shown separately).
Schedule K. Shareholder's Share of Income. — The schedule of
Distribution and Income should show complete information with
respect to all the persons who were shareholders of the corporation
during any portion of the taxable year. Under the tax treatment
provided by Subchapter S, shareholders generally are taxable upon
their distributive shares of the current taxable income of the cor-
poration, whether or not actually distributed. Since each share-
holder is required to include his share in his individual return, he
should be furnished the information applicable to him.
PAGE 3
Column 1. — Enter the name, address, and social security number
of each shareholder. Where return of shareholder is filed in a district
other than that which this return is filed, specify district.
Column 2. — Enter the number of shares of stock owned by each
shareholder. If the number of shares owned by a shareholder
changed during the year, show separately the number of shares held
for each period.
Column 3. — Enter the percentage of time devoted to the business
by each shareholder.
Column 4. — Enter salary and other payments to each shareholder
tor services rendered.
Column 5. — Enter for each shareholder the date and amount of
each dividend distribution made in money or property, during the
taxable year.
Column 6. — Enter for each shareholder who was a shareholder on
the last day of the corporation's taxable year, his portion of the cor-
porations undistributed taxable income. A shareholder's portion of
the undistributed taxable income is the amount which he would have
received as a dividend if such income had been distributed pro rata
to the shareholders on the last day of the corporation's taxable year.
.A dividend distribution of property other than money may cause
line 3 to exceed the total of column 6.
In the case of a net operating loss for the taxable year, enter in this
column for each shareholder who was a shareholder at any time dur-
ing the corporation's taxable year his pro rata share of the loss. For
treatment of, determination of, and limitation on a shareholder's pro
rata share of such loss, see section 13 74 and the regulations thereunder.
Column 7. — Enter for each shareholder his pro rata share of the
corporation's excess of net long-term capital gain over net short-term
capital loss (line 9b, page 1). Each shareholder is entitled to treat
as long-term capital gain a portion of the sum of the dividends he
1 eceived plus his share of the constructive dividends derived from the
undistributed taxable income. A shareholder's portion is determined
by applying to such excess the same ratio that the amount of his
dividends (actual or constructive) which are out of earnings and
profits of the current year bears to the total dividends (actual or con-
structive) includible by all shareholders from the same source. In
making the allocation, the excess of net long-term capital gain over
short-term capital loss can not exceed taxable income (line 28, page
1 ) . The amount entered here should be reported on Schedule D of
his individual income tax return as a long-term capital gain from
an "electing small business corporation."
Column 8. — Enter in this column for each shareholder the amount
of money or property includible in the income of the shareholder as
dividends from the small business corporation which are entitled to the
dividends received exclusion provided in section 116 and the credit
provided by section 34. Of the amounts includible in the gross income
of a shareholder as dividends from an electing small business corpora-
tion, only those which are not considered to be out of the earnings and
profits of the taxable year are entitled to the dividends received ex-
clusion and credit. For purposes of this rule the earnings and profits
of the taxable year are deemed not to exceed the taxable income for
the year. The dividends entitled to the exclusion and credit would
include, for example, dividends paid out of accumulated earnings
and profits and from interest on tax exempt securities. The amounts
shown in this column should be entered by the shareholders in Sched-
ule B of tJieir individual income tax returns. Forms 1040.
Column 9. — Enter in this column for each shareholder the sum
of the dividends actually distributed (column 5) and the constructive
dividends derived from undistributed taxable income (column 6), less
the sum of the amount treated as long-term capital gain (column 7)
and the amount of dividends entitled to the dividends received ex-
clusion and credit (column 8). The amounts shown in this column
should be entered by the shareholders as ordinary indorae in Schedule
B of their individual income tax returns, Forms 1040.
Column 10. — Enter in this column for each shareholder the date and
the amount of each distribution of money and property not out of
earnings and profits. For taxable years after the first taxable year to
which the election applies, include any distribution of accumulated
undistributed taxable income. See section 1375 (d).
EXPENSE ACCOUNT ALLOWANCES— Schedule E, Column 7
Expense account allowance means: (1) amounts, other than com-
pensation, recei\ed as advances or reimbursements, and (2) amounts
paid bv or for the corporation, for expenses incurred by or on behalf
of an officer including all amounts charged through any type of credit
card.
However, this tenn does not include amounts paid for: (a) the
purchase of goods for resale or use in your business; (b) incidental
expenses, such as the purchase of office supplies for the corporation
or local transportation in connection with an errand; and (c) such
fringe benefits as hospitalization insurance, approved pension trust
funds and unemployment insurance.
GENERAL INFORMATION
1. A net operating loss for any taxable year shall be allowed as a 3. For the adjustment to basis of stock of, and indebtedness owing
deduction from gross income of the shareholders in the manner and to, shareholders, see section 1376.
to the extent set forth in section 1374. 4. For special rules applying to earnings and profits, see section
2. For treatment of family groups, see section 1375 (c). 1377.
Column 7 of Schedule E is to be completed for your 25 highest
paid officers. To determine the highest paid officers for this pur-
pose all allowances including expense account allowances as de-
scribed above must be added to each officer's compensation. Column
7 need not be completed for any officer for which the combined
amount is less than $10,000.
For this purpose an officer is a person who is elected or appointed
to office or who is designated as such in the corporation's charter or
bylaws such as regular officers, chairman of the board, etc.
354
FACSIMILES OF TAX RETURNS, 1961
PAGE 4
PRINCIPAL BUSINESS ACTIVITY
INSTRUCTIONS II20-S (1961)
In reporting the "Principal business activity," on page 3 give the one business activity that accounts for the largest percentage
of "totai receipts." "Total receipts" means gross receipts (line 1, page 1) plus all other income (lines 4 through 10, page 1). State
the bioad field of business activity as well as the specific product or service, such as "Mining copper," "Manufacturing cotton
broad woven fabric," "Wholesale meat," or "Retail apparel." Where receipts are derived from Uvo or mare of the detailed industry
groups listed below, shew oidy the one which is the major source of receipts. Use the appropriate group under the heading
"FINANCE" if over 50 percent of "total receipts" consists of investment income.
Enter the business group "code number" on page 1, under B, from the following list. Give the code for the apecific industry
group from which the lai-gest percentage of "total receipts" is derived.
AGRICULTURE, FORESTRY, AND
FISHERIES
Codi'
on Agriculture, forestry, and fisheries.
MINING
Metal mining:
iiil Iron (uv?.
IIL' CoppiT. load, zinc, gold, silver ores.
100 OthiT iminl mtninp.
121 Bituminous coal and lignite mining.
Cruiie petroleum and natural gas:
UI CiiKlt' iK'tioleuin, nnlurnl gas, and
iKitiiiMl gas liquids.
13S Oil ;ind pas field Fervicps.
Nonmetalli; mineral and anthracite mining:
141 Sioiir. .Siinct, gravel,
uri OrluT nonnii'talliciiiinerals .including
antlnupilo minlnR.
CONSTRUCTION
),'>1 Oontrnl huildinp o>ntracturs.
LSI' llieliway and slroci constiuc-tion and
heavy construction.
ITn Sppcial trade contmciurs.
MANUFACTURING
Beverage industries:
liU S()ft drinks, cailH)nate<i waters, and
lliuofinp extracts and sirups.
liL' .Mall linuors and nialr.
194 Wiiifs, lii.uidy, and brandy spirit.';.
105 i>islill(d, roctifii-d. blended liquors.
Food and kindred products:
200 Meat products.
201 I>airy products.
'J02 fanning and prPWvinp irults, vcpe-
iiibU's, :ind seafood.s.
2n."i tJrain mill produels.
UUl Makery product'^.
205 Sugar.
206 Confectionery and related products.
1*07 Vegetable oil mills and animal, ni:i-
rine, and edible lals and oils.
208 OlhiT food preparations and kindred
prdduct.s.
211 Tobacco manufactures
Textile mill products:
220 Yam and thread mills.
2'_'l Broad woven fabric mills, cotton.
222 Hroad woven fabric mill';, man-made
liber and silk.
2-*3 liroad woven fabiic mills, wool:
including dyeing and finishing.
224 Narrow fabrics and other ?mallwares
mills: cotton, wcjol, .-^ilk. and man-
made fiber.
225 Knitting mills.
22*1 Dyeing and finishing textiles, except
wool fabrics and knit goods.
227 Floor coveiing mills.
22M Other textile goods.
Apparel and other finished products made from
fabrics and simitar materials:
231 Men's, youths', and boys' suits, coats,
overcoats, furnishings, work clothing,
and allied garments.
233 ^V omen's, ~ misses', children's, and
Infants' outerwear and undergar-
ments.
2.17 Hats, caps, and millinery, fur goods,
and other apparel and accessories.
238 Other fabricated textile products.
Lumber and wood products, eiccpt (urnilurc:
241 Logging camps, logging contrat tors,
and sawmills and planing mills.
243 MUlvork. veneer, plywood, and pre-
fabricated structural wood products.
249 Wooden containers and oIIut wood
products.
Furniture and fixtures:
2fil Household furniture.
25!l Olfice, public bqllding, and other
furniture and fixtures.
Paper and allied products;
2fil Pulp mills.
262 Pni)er, paperboard, building paper,
and building board mills.
205 Paperboard containers and boxes.
2t>!i Converted paper and papprhoard
products, except eontalners and boxes.
Printing, publishing, and allied industries:
271 Newspapers: publistiing, publishing
and prlntlDg.
Code
272 Periodicals- publishing, publi.shing
and printing.
273 Hooks.
275 Comraereiiil printing, manifold busi-
ness forms, and greeting cards.
278 OthjBr publishing, bookbinding and
related industries, and serviee indus-
tries for the printing liade.
Chemicals and allied products:
2S0 Industrial morganir and organic chem-
icals.
281 Plastics materials and synthetic
resins, synthetic rubbei', synthetic and
other man-made fibers, except glass.
282 Drugs.
283 Soap, detergents, and cleaning prepa-
rations.
284 Paints, varnishes, lacquers, enamels,
and allied pro<lucls.
28.5 Perfume.'', cosmetics, and other toilet
preparations.
280 Agricultural chemicals.
288 Gum and wood chemicals and other
chemical products.
Petroleum refining and related industries:
2yi ivtioleum refining.
2^9 Paving and roofing materials and
other products of petroleum and coal.
Rubber and miscellaneous plasties products:
301 Tires and inner tubes.
30G Kubbir footwear, reclaimed rubber.
and otiier fabricated rubber products.
307 .Miscellaneous plastics products.
Leather and leather products:
314 Footwear, except rubber.
319 Leather and other leather products.
Stone, clay, and glass products:
321 Flat glass, glass and glassware, pressed
or blown, and gla«s products made of
purchased glass.
324 Cement, hydraulic.
325 Structural clay products.
320 Pottery and lelated products.
327 Conciete, gypsum, and jilaster prod-
ucts.
329 Cut stone and stone products and
abrasive, asbestos, and other non-
metallic mineral products.
Primary metal industries:
331 Hlast furnaces, steelworks, and rolling
and finishing nulls.
332 Iron and steel foundries.
3;?3 Primary and secondary smelting, re-
fining, rolling, drawing, and extiudjng
of nonferrous metals and alloys.
336 NonferrouR foundries.
33S Other primary metal industries.
Fabricated metal products (including ordnance),
except machinery and transportation equipment:
340 Metal cans.
.341 Cutlery, baml tools, general hardware.
342 Heating apparatus (except electric)
and plumbing fi\tuies.
343 Fabricated structural metal products.
344 Screw machine products, bolts, nuts,
screws, rivets and washers.
345 Metal stampings.
346 Coatlng.engraving, and allied services.
347 Ordnance and accessories.
348 Miscellaneous fabricated wire prod-
ucts and other fabricated metal prod-
ucts.
Machinery, except eleclrical and transportation
equipment:
3.W Engines and turbines.
351 Farm machinery and equipment.
352 Construction, mining, and materials
handling machinery and equipment.
353 Metalworking machinery and equip-
ment.
354 Special industry m.qchinery, except
metalworking machinery.
355 General industrial machinery and
equipment.
356 Office, computing, and accounting
machines.
357 Service industry machines.
358 Other machinery, except electrical and
transportation equipment.
Electrical machinery, equipment, and supplies:
361 Electric transmissi<»n and distribution
equipment.
362 Electiical Industrial apparatus.
363 Household appliances.
364 Electric lighting and wiring eqidp-
meut.
Code
365 Radio and television receiving sets,
except conmmnication types.
366 Communication equipment.
367 Electronic components and acces-
sories.
368 Other electrical machinery, equip-
ment, and supplies.
Transportation equipment, except motor Tchicles:
371 Aircraft.
372 Aircraft parts.
,373 Ship and boat building and repairing.
374 Kailroa<l equipment.
379 Motorcycles, bicycles, and parts and
other transportation equipment.
Motor vehicles and motor vehicle equipment:
3S1 Motor vehicles, passenger car bodies,
truck and bus Viodles, truck trailers.
384 Motor vehicle parts, accessories.
Professional, scientific, and controlling instru-
ments; photographic and optical goods; watches
and clocks:
391 Engineering, laboratory, scientific and
research, and measuring and control-
ling instrimients and equipment.
393 Optical instruments and lenses, sur-
gical, medical, and dental instruments
and supplies, ophthalmic goods.
396 Photographic equipment and sup-
plies.
3!'7 Watches, clocks, clockwork operated
devices, and parts.
Other manufacturing industries;
401 Icwelry, silverware, and plated ware.
402 Costume jewelry and costume novel-
ties, e.vcept precious metal.
404 Toys, amusement, sportmg and
athletic goods.
408 Manufacturing not elsewhere classi-
fied.
TRANSPORTATION. COMMUNICATION.
ELECTRIC. GAS.ANDSANITARY SERVICES
Transportation:
411 Kailruad transportation.
412 L-jcal and suburban transit.
413 Motor freight tianspnitation and
warehousing.
414 Taxicabs, intercity passenger trans-
portation, school busses, and other
local imd interurban passenger trans-
portation.
415 Pipeline transportation.
41t) Water transportation.
417 Tnmsportation by air.
418 Tr:msporlatioii services.
Communication;
421 Telephone communication (wire or
radio).
422 Telegraph comnmnication (wire and
radio).
423 Radio broadcasting and television.
429 Communication services, not else-
where classified.
Eleclrk and gas companies and systems:
431 Electric companies and systems and
combination companies and systems.
432 Gas companies and systems.
441 Water supply and other sanitary lerTices.
WHOLESALE TRADE
Groceries and related products:
477 Meats and meat products.
479 Poultry and poultry products, flsh
and seafoods, and other groceries and
related products.
Electrical goods, hardware, plumbing, heating
equipment and supplies:
486 Electrical goods.
487 Hardware, and plumbing and heating
equipment and supplies.
Other wholesalers:
191 Beer, wine, aU'l distilled alcoholic
beverages.
492 Dry goods and apparel.
493 Drugs, chemicals, allied products.
494 Lumber and construction materials.
495 Machinery, equipment, and supplies.
4911 Motor vehicles and equipment.
497 Farm products— raw materials.
498 Wholesalers, not elsewhere classified.
RETAIL TRADE
52 1 Food.
General merchandise:
531 Department stores.
532 Mail order bouses.
Code
633 Limited price variety stores.
539 Merchandise vending machine oper-
ators, direct selling organizations, and
other general merchandise stores.
541 Apparel and accessories.
551 Furniture, home furnishings, equipment.
Automotive dealers and gasoline service stations:
561 Motor vehicle dealers.
563 Tires, batteries, accessories; aircraft,
marine, and other automotive dealers.
564 Gasoline service stations.
581 Eating and drinking places.
Building materials, hardware, (arm equipment:
591 Building materials.
695 Hardware and farm equipment.
Other retail stores:
601 Drug stores and proprietary stores.
602 Liquor stores.
607 Jewelry stores.
608 Secondhand, book, sporting goods,
farm supply, fuel and ice dealers, and
otner retail stores.
FINANCE, INSURANCE, AND REAL ESTATE
Banking:
021 Commercial and stock savings banks,
trust companies, and estabUsbments
related to banking.
622 Mutual savings banks.
Credit agencies other than banks:
632 Savings and loan associations.
634 Personal credit institutions.
635 Business credit institutions.
638 Other credit agencies.
Holding and other investment compauies:
641 Operating holding companies (com-
panies which derived less than 90 per-
cent but more than 50 percent of
"total receipts" from Investments).
642 Regulated Investment companies.
643 Small business investment CO. ,l958Act
644 Real estate investment trusts.
649 Other investment and holding com-
panies (other companies which de-
rived 90 percent or more of "total
receipts" from Investments).
651 Security and commodity brokers, dealers
eichanges, and services.
InsurarKe carriers:
661 Life insurance.
662 Mutual Insurance, except life or ma-
rine, and except mutual fire insurance
companies issuing perpetual pohcles.
669 Other insurance carriers.
671 InsuraiKC agents, brokers, and service.
Real estate:
681 Real estate operators (except dft-
velopers), and lessors of buildings.
683 Subdividers and developers and
operative builders.
684 Agents, brokers, and managers.
685 Title abstract companies.
689 Combinationsofreal estate, insiirance
loans, law ofiices.
Lessors of real property, except buildings:
692 Mining, oil, and similar properties.
603 Railroad property.
699 Other real property, except buildings.
SERVICES
701 Hotels, camps, other lodging places.
Personal services:
721 Laundries, cleaning and dyeing.
723 Photographic studios, including com-
mercial photography.
729 Beauty, barber, shoo repair, and
pressing shops, funeral and other
personal services.
Business services:
731 Advertising.
739 Credit reporting and employment
agencies, news syndicates, duplicat-
ing, mailing, stenographic, building,
and other business services.
Automobile and other repair services:
751 Autfl repair services and garages.
759 Other repair services.
Motion pictures:
781 Motion picttire production, distri-
bution, and service industries.
783 Motion picture theaters.
791 Amusement and recreation services, aicept
motion pictures.
800 Physicians and surgeons.
801 Other services.
FACSIMILES OF TAX RETURNS. 1961
355
SCHEDULE D
(Form U20-S)
U.S. Treasury Departrrxent — Internal Revenue Service
GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY
Attach this schedule to your U.S. Small Business Corporation
Return of Income, Form 1120~S
1961
For Calendar Year 1961, or other taxable year beginning
1961, and ending
, 19
Nome and Address
Employer Identification No.
PART I.-
-SALE OR EXCHANGE OF PROPERTY UNDER SECTION 1231 (See instructions)
a. Kind of property (if necessary, attach slate-
merit of descriptive details not shown below)
b. Date acquired
(mo., day, yr.)
c. Date sold
(mo., day, yr.)
d. Gross sales
price (contract
price)
e. Depreciation
allowed (or
allowable) since
acquisition or
March 1, 1913
(attach schedule)
I. Cost or other
basis and cost of
improvements
subsequent to
acquisition or
(Vlarch 1, 1913
g. Expense of
sale
h. Gain or loss (column d
plus column e less sum
of columns f and g)
1. --
2. Total (If gain, enter on line 6 below; if loss, enter on line 13 below)
PART II.— CAPITAL ASSETS
Short-Term Capital Gains and Losses — Assets Held Not More Than 6 Months
3. _
4. Unused capital loss carryover from five precedina taxable
/ears (attach s
atement)
5. Total of short-lerm capital ga
ns or losses or
difference between short-term capital gains and losses
Long-Term Capital Gains and Losses — Assets Held for More Than 6 Months
S —
1
7. Total of long-term capital gains or losses or difference between long-term capital gains and losses
Summary of Capital Gains and Losses
Gain or loss to be taken into account
a. Gain
b. Loss
8. Net short-term capital gain or loss from line 5
9. Net long-term capital gain or loss from line 7
10. Net short-term capital gain (line 8, col. a) reduced by any net long-term capital loss (line 9,
col. b). Enter here and on Hne 9 (a), page 1, Form 1 120-S
xxxxxxxxxx
11. Net long-term capital gain (line 9, col. a) reduced by any net short-term capital ioss (line 8,
col. b). Enter here and on line 9 (b), page 1, Form 1 120-S
xxxxxxxxxx
12. Excess of losses over gains in lines 8 and 9. This excess is not allowable
xxxxxxxxxx
PART III.— PROPERTY OTHER THAN CAPITAL ASSETS
13 -
14. Total net gain (or loss). Ent€
r here and on line 9 (c), page 1, Form 1 120-S
State with respect to each item of property reported in Schedule D: (1) How property was acguired
(2) Whether at time of sale or exchange — (Check appropriate bloclc(s))
I I (a) purchaser owned directly or indirectly | | (b) where purchaser was a corporation, more I I (c) where purchaser was a corporation, more
— more than 50 percent in value of your — than 50 percent in value of its capital stock — than 50 percent in value of its capital stock
outstanding stock. and 50 percent in value of your capital stock was owned directly or indirectly by you.
was owned directly or indirectly by or for the
same individual or his family, and
(3) Name and address of purchaser .
356
FACSIMILES OF TAX RETURNS, 1961
INSTRUCTIONS
(References ore to the Intetnal Revenue Code)
GAINS AND LOSSES FROM SALES OR EXCHANGES OF
CAPITAL ASSETS AND OTHER PROPERTY.— Report sales or
exchanges ol capital assets and sales or exchanges of property other
than capital assets in Schedule D. Every sale or exchange ot property,
even though no gain or loss may be indicated, must be reported in detail.
Losses from sales or exchanges of capital assets shall be allowed only
to the extent of gains from such sales or exchanges. However, the amount
of a net capital loss sustained in any taxable year may be carried over
to each of the five succeeding taxable years and treated in each such
succeeding taxable year as a short-term capital loss to the extent not
allowed as a deduction against any net capital gains of any taxable
year intervening between the taxable year in which the net capital loss
was sustained and the taxable year to which carried.
Definition of capital assets. — The term "capital assets" means prop-
erty held by the taxpayer (whether or not connected with its trade or
business), but does not include (1) stock in trade of the taxpayer or other
property of a kind which would properly be included in the inventory of
the taxpayer it on hand at the close of the taxable year, cr property held
by the taxpayer primarily for sale to cu.';tomers in the ordinary course of
its trade cr business; or (2) property used in the trade or business, of a
character which is subject to the allowance for depreciation provided in
section 167, or real property used in the trade or business of the taxpayer;
or (3) certain copyrights, literary, musical, or artistic compositions, or
similar properties; or (4) accounts or notes receivable acguired in the ordi-
nary course of trade or business for services rendered or from the sale of
property described in (1) above; or (5) an obligation of the United States
or any of its possessions, or of a State, or any political subdivision there-
of, or of the District of Columbia, iscued on or after March 1, 1941, en a
discount basis and payable without interest at a fixed maturity date not
exceeding 1 year from the date of issue.
For special rules applicable to capital gains of Small Business Corpo-
rations, see section 1.1375—1 of the regulations.
Classification of capital gains and losses. — The phrase "short-term"
applies to the category of gains and losses arising from the sale or ex-
change of capital assets held for 6 months or less, and the phrase "long-
term" to the category of gains and losses arising from the sale or exchange
ot capital assets held for more than 6 months.
Enter full description of each item of property sold or exchanged, even
though no gain or loss may be indicated. Such description should include
the following facts: (a) For real estate, location and description of land,
description of improvements, details explaining depreciation; (b) for bonds
or other evidences of indebtedness, name oi issuing corporation, descrip-
tion of the particular issue, denomination, and amount; (c) tor stocks,
name of issuing corporation, class ot stock, number of shares, and capital
changes affecting basis (nontaxable stock dividends, other .nontaxable
distributions, stock rights, etc.).
The "basis" tor the property is not subject to the same rule for n porting
gains as for lo.sses, if the property was acguired before March 1, 1913.
It the property sold or exchanged was acguired prior to March 1, 1913.
the basis for determining GAIN is the cost or the fair market value as of
March 1, 1913, adjusted as provided in section 1016, whichever is greater,
but in determining LOSS the basis is cost so adjusted. If property was
acquired after February 28, 1913, basis for both gain and loss is the cost
of such property, except as otherwise provided. The exceptions arise
chiefly where property was acquired by bequest, gift, tax-tree exchange,
involuntary conversion, or wash sale ot stock; see sections 1014, 1015,
1031, 1033, and 1091, respectively. It the amount shown as the basis is
other than actual cash cost ot the property sold or exchanged, full details
must be furnished regarding the acquisition of the property.
If emergency facilities are sold or exchanged, see section 1238.
Losses on securities becoming worthless.— If any securities (as de-
fined below) become worthless within the taxable year and are capital
assets, the loss resulting therefrom shall, in the case ot a taxpayer other
than a bank, as defined in section 581, be considered as a loss from the
sale or exchange, on the last day of such taxable year, of capital assets.
Section 165 (g) (1).
Definition of security. — For the purpose ot determ.ining capital losses
under section 165, the term "security" means a share ot stock in a cor-
poration; a right to subscribe for, or to receive, a share of stock in a cor-
poration; or a bond, debenture, note, or certificate, or other evidence of
indebtedness, issued by a corporation or by a government or political
subdivision thereof, with interest coupons or in registered form.
Losses not allowable. — No loss shall be recognized in any sale or
other disposition ot shares ot stock or securities where there has been
acquired substantially identical stock or securities, or th^re has been
entered into a contract or option to acquire substantially identical stock
or securities, within 30 days before or after the date of such sale or dis-
position, except in cases oi dealers in stocks and securities which have
sustained the loss in a transaction made in the ordinary course of business.
Section 1091.
Except in the case of distributions in liquidation, no deduction shall be
allowed in respect of losses from sales or exchanges of property, directly
or indirectly, between an individual and a corporation in which such
individual owns, directly or indirectly, more than 50 percent in value of
the outstanding stock; or (except in the case ot distributions in liquidation)
between two corporations more than 50 percent in value of the outstand-
ing stock ot each ot which is owned, directly or indirectly, by or for the
same individual, if either one ot such corporations, with respect to the
taxable year of the corporation preceding the date of the sale or exchange
was, under the law applicable to such taxable year, (1) a personal hold-
ing company, as defined in section 542, or (2) a foreign personal holding
company, as defined in section 552. (For the purpose of determining the
ownership ot stock, in applying this paragraph, see section 267.)
Gain on sales by a "controlled" corporation. — In the case ot a sale
or exchange, directly or indirectly, ot property between an individual and
a corporation more than 80 percent in value ot the outstanding stock of
which is owned by such individual, his spouse, and his minor children
and minor grandchildren, any gain recognized to the transferor from such
sale or exchange shall be treated as gain from the sale or exchange of
property which is neither a capital asset nor property described in section
1231, it such property in the hands of the transferee is depreciable under
section 167. Section 1239.
Gains and losses from involuntary conversion and from the sale
or exchange of certain property used in the trade or business. — -The
term "property used in the trade or business," as used in section 1231,
means property which has been held more than 6 months, which is used
in the trade or business; and which is either real property or property
subject to depreciation under section 167, and which is not (a) property
ot a kind which would properly be includible in the inventory of the tax-
payer if on hand at the close of the taxable year, (b) property held by the
taxpayer primarily for sale to customers in the ordinary course ot its trade
or business, or (c) certain copyrights or similar properties. Such term
also includes timber and coal with respect to which section 631 applies
as well as unharvested crops to which section 1231 (b) (4) applies. Such
term also includes livestock (but not poultry) held tor draft, breeding, or
dairy purposes and held tor 1 2 months or more from the date ot acquisition.
Section 1231 provides special treatment tor the gains and losses upon
the sale or exchange oi "property used in the trade or business" and
upon the compulsory or involuntary conversion of (1) such property and
(2) capital assets held for more than 6 months. Such gains and losses
during the taxable year are treated at gains and losses from the sale or
exchange ot capital assets held for more than 6 months, it the aggregate
ot such gains exceeds the aggregate of such losses. It, however, such
gains do not exceed such losses, such gains and losses shall not be treated
as gains and losses from the sale or exchange of capital assets.
In determining whether gains do or do not exceed losses, it is necessary
to include the gains and losses to the extent that they would be included
it they were all ordinary gains and losses. The limitation ot section 1211
on the deductibility of capital losses does not operate to exclude any such
losses from the computation as to the excess o! gains over losses, but all
such losses are included in full.
The total shown on line 2 determines whether the items reflected there-
in represent a long-term capital gain or an ordinary loss. This total
must be entered on the first line of the appropriate Schedule of Part II
or Part III.
For special treatment of gain or loss upon the cutting of timber, or upon
the disposal ot timber or coal under a contract by which the owner retains
an economic interest in such timber or coal, see section 631.
Short sales of capital assets. — For rules regarding tax consequences
of certain short sales cf stock or other securities (including those dealt
with on a "when issued" basis), and transactions in commodity futures,
see section 1233.
FACSIMILES OF TAX RETURNS, 1961
357
TAX COMPUTATION FOR CALENDAR YEAR 1961 AND OTHER TAXABLE YEARS
ENDING ON OR BEFORE JUNE 30, 1962
1. Enter amount of taxable income expected in 1961
2. Enter 52 percent of line 1 (54 percent in the case of affiliated corporations filing a con-
solidated return)
Subtract $5,500, and enter difference.
5,500.00
3. Less: Adjustment for partially tax-exempt interest; enter 30 percent of the deduction for partially tax-exempt
interest, but not in excess of 30 percent of line 1 above
4. Normal tax and surtax (line 2 less line 3)
5. Total tax (line 4, above, or line 22 of Separate Schedule D, Form 1120). Enter here and as line 1 of Declaration
TAXPAYER'S COPY OF DECLARATION OF ESTIMATED TAX <FORM 1120-ES)
1961
Name and address of corporation (Number and street, city, zone. State)
If this declaration is not for calendar year 1961, indicate taxable year — beginning
, 1961, and ending
. 19
1. I960 Income Tax $ ; Estimate of 1961 Income Tax
?
$100,000
(b) Estimated credits against tax
3. ESTIMATED TAX (line 1 less line 2)
$
KEEP THIS COPY
4. Enter 50 percent of line 3
FOR USE
EST MAKING
ANNUAL TAX RETURN
5. Less: Credit for 1960 overpayment if credit was elected on
line 36, page 1, Form 1120 for 1960
$
6. If this is an amended declaration, enter payments made
on account of prior declarations for this year
7. Unpaid balance (line 4, less the sum of lines 5 and 6)
■T
8. Amount paid with this declaration. (See Instruction 5)
$
DETACH AT THIS LINE I AND FILE FORM BELOW WITH THE DISTRICT DIRECTOR. PLEASE TYPE OR PRINT PLAINLY
f?5!!?uJ^Dep~ CORPORATION DECLARATION OF ESTIMATED TAX
Internal Revenue Service
1961
Name and address of corporation (Number and street, city, zone. State)
Employer's Identification No.
If this declaration is not for calendar year 1961, indicate taxable year — beginning , 1961, and ending
. 19
1. I960 Income Tax $ ; Estimate of 1961 Income Tax. . .
2. Less: (a) Statutory exemption
(h) Estimated credits against tax..
3. ESTIMATED TAX (line 1 less line 2).
4. Enter 50 percent of line 3
$100,000
5. Less: Credit for 1960 overpayment if credit was elected on
line 36, page 1, Form 1120 for 1960
6. If this is an amended declaration, enter payments made
on account of prior declarations for this year
7. Unpaid balance (line 4, less the sum of lines 5 and 6)
8. Amount paid with this declaration. (See Instruction 5) ■ . ■
(Cashier's Stamp)
I declare under the penalties of perjury that this declaration has been examined by me and to the best of my knowledge and belief is a true, correct, and complete
declaration.
(Date)
(Signature of officer or agent)
(Title of officer)
358
FACSIMILES OF TAX RETURNS, 1961
FORM 1120-ES
U.S. Treasury Department
Internal Revenue Service
CORPORATION DECLARATION OF ESTIMATED INCOME TAX
INSTRUCTIONS
(References are to Internal Revenue Code)
1961
1. Purpose of Declaration. — This declaration provides a basis for
paying currently a portion of the income tax for the taxable year.
Every corporation having estimated income tax (line 3 of the return)
must pay 50 percent of the estimated tax before the end of the taxable
year. (See instruction 5.) For payment of balance due, see instruc-
tions for Form 1120.
2. Corporations Which Must Make a Declaration. — A declaration
of estimated tax must be made by every corporation if its income tax for
the taxable year can reasonably be expected to exceed $100,000 plus
the amount of any estimated credits against tax. This applies to cor-
porations which are subject to income tax under section 11 or 1201 (a),
or subchapter L of chapter 1. In the case of affiliated corporations filing
a consolidated return, see consolidated returns regulations.
3. Short Taxable Year. — A separate declaration is required where a
corporation is required to submit an income tax return for a period of
less than 12 months. No declaration need be filed if —
(a) the taxable year is a short period of less than 9 months, or
(b) the taxable year is a short period of 9 or more months and the
requirements specified in Instruction 2 are first met after the first
day of the last month in the short taxable year.
If a short taxable year results from a change of annual accounting
period, the income must be placed on an annual basis in accordance
with section 443 (b) (1) for the purpose of determining whether a
declaration must be filed.
The declaration shall be completed by applying the statutory exemp-
tion and estimated credits on line 2 against the annualized estimated
tax and reducing the result in accordance with the number of months
in the short taxable year.
4. When and Where To File. — ^The declaration of estimated tax
must be filed on or before the 15th day of the ninth month of the taxable
year. If, however, the requirements specified in Instruction 2 are first
met after the last day of the eighth month of the taxable year and before
the first day of the 12th month of the taxable year, the declaration must
be filed on or before the 15th day of such 12th month. For short tax-
able years see section 6074 and the regulations thereunder. The decla-
ration must be filed with the District Director of Internal Revenue for
the district in which the corporation expects to file its income tax return.
5. Time for Payment. — A corporation using the calendar year basis,
which meets the requirements specified in Instruction 2 before Septem-
ber 1 of the taxable year, must pay a first installment of 25 percent of
the estimated tax on or before September 15 and a second installment
of 25 percent on or before December 15. Any installment may be paid
before the due date. If, however, a corporation is not required to file
its declaration on or before September 15, but is required to file on or
before December 15, the full 50 percent of the estimated tax must be
paid with the December 15 declaration. Check or money order in pay-
ment of the tax should be made payable to "Internal Revenue Service."
Fiscal year taxpayers substitute the 15th day of the ninth month of
the fiscal year for September 15 and the 15th day of the 12th month
for December 15.
Short taxable year taxpayers must substitute the 15th day of the ninth
month of the taxable year for September 15 and the 15th day of the last
month for December 15.
6. Amended Declarations. — In making a declaration, the taxpayer
must take into account the then existing facts and circumstances as well
as those reasonably anticipated relating to prospective gross income,
allowable deductions, and estimated credits for the taxable year.
Amended or revised declarations may be made in any case in which the
taxpayer estimates that its gross income, deductions, or credits will mate-
rially change the estimated tax reported in the previous declaration.
An amended declaration may be made on Form 1120-ES, marked
"Amended," or on the reverse side of the Notice of Final Installment,
and filed with the District Director for the district in which the original
declaration was filed. An amended declaration of estimated tax may be
filed at any time on or before the 15th day of the 12th month (last
month in case of a short taxable year) of the taxable year. The install-
ment payable on the 15th day of such 12th month shall be increased or
decreased, as the case may be, so as to reflect the revised estimated tax.
7. Failure To Pay. — Underpayment of installments of estimated tax
will result in additional charges for the period from the due date of
each installment until paid, or until the due date for filing the tax return,
whichever is the earlier. (For exceptions, see section 6655 (d) and the
regulations thereimdei.)
INDEX
Page
Accounting periods 3, 189-190, 202-203, 228-2<41
Annual or part year 3, 10-11, 16, 26, 189-190,
202-203, 228-241
Calendar year 3, 17, 189-190, 202-203, 228-24-1
Foreign tax credit 189, 202-203
Income subject to tax 189-190, 203
Income tax 189-190, 202-203, 228-241
Net income or deficit 189-190, 203, 228-241
Noncalendar or fiscal year returns 3, 11, 24,
189-190, 202-203, 228-241
Payments on declaration of estimated tax. . . . 26,
202-203
Payments with request for extension of time
in which to file 26, 202-203
Percent distribution of selected items 190
Size of net income or deficit 189
Total compiled receipts 3, 189
Used for this report 3
Accounts payable 15, 40-143, 246-257
Accoxuits receivable. (See Notes and accounts re-
ceivable.)
Accumulated amortization and depreciation. . . 18, 40-143,
242-257
Accumulated amortization on intangible assets... 22,
40-143, 246-257
Accumulated depletion 18, 40-143, 246-257
Active corporation returns defined 15
Advertising, deduction for 15-16, 40-143, 246-257
Affiliated corporations. ( See Consolidated re-
turns.)
Alternative tax under section 1201 20, 22, 191-197,
242-245
Amortization and depreciation, accumulated.. 18, 40-143,
242-257
Amortization, deduction for 6, 14, 16, 40-143,
242-257, 273, 275, 280-284
Amortization for emergency facilities. . 16, 264-269, 273
Amortization on intangible assets, accumulated. . 22,
40-143, 246-257
Amounts contributed under other employee benefit
plans, deduction for 14, 16, 40-143, 246-257
Amounts contributed under pension plans, deduc-
tion for 14, 16, 40-143, 246-257
Amount subtracted from policyholders ' surplus
account 9, 16, 195
Assets and liabilities, by tjrpe (see a/ so each
type of asset or liability) 40-143, 246-257
By industry groups 40-143, 246-253, 256-257
By size of total assets 40-143, 254-255
Consolidated returns 256-257
Returns with net income 246-255, 257
Assets, capital 19, 40-143, 246-257
Assets, depletable 18, 40-143, 246-257
Assets, depreciable... 5-6, 18, 40-143, 166-188, 242-257
Assets, intangible 22, 40-143, 246-257
Assets, total 4-5, 14, 28-29, 40-161, 166-188,
198-201, 204-205, 212-223,
228-241, 246-257, 274-279
Greater than zero 273, 276-279
Size of classification 4, 15, 40-161, 204-205,
208-223, 245, 254-255, 258-260, 262-263,
278-279, 282-284
Assets, total — Continued Page
Zero assets defined 29
Zero or not reported (historical) defined... 273
Bad debts, deduction for 16, 40-143, 246-257
Bad debt reserve 40-143, 246-257
Bonds, Government. ( See Government obligations,
investment in. )
Bonds, notes, mortgages payable;
Maturing in less than one year. . 16, 40-143, 246-257
Maturing in one year or more. . . 16, 40-143, 246-257,
274, 276-279
Business deductions (see also each type of de-
duction)
Business receipts 3-5, 14, 16-17, 40-161, 166-188,
198-201, 204-205, 212-241, 246-260, 273,
275, 280-284
Size classification. . . 27, 144-161, 166-188, 224-227
Calendar year returns. . 3, 17, 189-190, 202-203, 228-241
Capital assets defined for capital gain purposes 5, 23
Capital assets except land, net 274, 276-279
Capital assets, gross 19, 166-188
Capital gains or losses:
Net long-term capital gain reduced by net
short-term capital loss 6, 14, 20, 22-24,
40-143, 191-201, 242-257, 275, 280-284
Taxed at 25 percent... 20, 22, 189, 191-197, 203
Net short-term capital gain reduced by net
long-term capital loss 23, 40-143, 246-257
Sales or exchanges of depreciable and other
Section 1231 property 5-6, 242-245
Tax treatment of 23-24
Capital stock 17, 40-143, 246-257
Ownership of 6, 26, 204-205
Capital surplus, paid-in or 26, 40-143, 246-257
Cash 17, 40-143, 246-257
Common stock 17, 40-143, 246-257
Comparability with previous report 3
Compensation of officers, deduction for 17, 40-143,
246-257
Compiled net profit (or net loss) 3, 17, 40-143,
246-257
Less income tax 3, 40-143, 246-257
Consolidated returns 6, 17, 192-194, 256-257, 275
Contributions or gifts, deduction for 17, 40-143,
246-257
Cooperatives included, nonexempt corporate 10
Corporation defined 10-11
Cost of sales and operations, deduction for. ... 3, 17-18,
40-143, 166-188, 246-257
Credit claimed for foreign taxes.. 10, 19, 189, 192-203,
273-275, 280-284
Current assets 18, 166-188
Current assets and liabilities, historical 274,
276-279
Current liabilities 18, 166-188
359
360
INDEX
D
Data, limitations of
Declarations of estimated tax, payments on. . 26,
Deductions :
Business (see also each type of deduction).
Statutory special 27-28, 40-143, 191,
Total compiled 3, 29, 40-14-3,
Deficit 4, 162-165, 189-
Size classification 162-165,
Delinquent returns included
Depletable assets 18, 40-143,
Depletion, deduction for 8, 14, 18, 40-143,
273, 275,
Deposits and withdrawable shares 18, 40-143,
Depreciable assets 5-6, 18, 40-143, 166-188,
Depreciable property, capital gain on sale of. . .
Depreciation, deduction for 5-6, 14, 18-19,
166-188, 242-260,
273, 275,
Methods of computation 6,
Depreciation and amortization, accumulated. . 15,
Distributions to stockholders:
Cash and assets other than own stock
34-143, 162-188, 190, 198-201,
212-223, 246-257, 275,
Corporation's own stock.... 14, 19, 40-143,
212-223,
Defined
Districts and regions. Internal Revenue 23,
Dividends paid. (See Distributions to stock-
holders. )
Dividends paid deduction:
Certain preferred stock of public utilities.
Real estate investment trusts
Regulated investment companies
Dividends received:
Deduction for 19, 27, 40-143,
From domestic corporations 19, 40-143,
246-257, 275,
From foreign corporations 19, 40-143,
275,
Page
11-15
202-203
40-143,
246-257
246-257
246-257
191, 203
189, 191
11
246-257
246-257,
280-284
246-257
242-257
5-6,
242-245
40-143,
262-269,
280-284
262-269
40-143,
242-257
14, 19,
204-205,
280-284
204-205,
246-257
19
204-211
27-28
27
27
246-257
198-201,
280-284
246-257,
280-284
Forms, facsimiles of returns: Page
Form 1120: Corporation income tax return... 291
Schedule D, Form 1120: Schedule of
gains and losses from sales or ex-
changes of property 303
Form 1120-ES: Declaration of estimated tax. 357
Form 1120-F: United States income tax re-
turn of foreign corporation 307
Form 1120L: Life insurance company income
tax return 321
Schedule D, Form 1120L: Life insurance
company schedule of gains and losses
from sales or exchanges of property. . . 339
Form 1120M: Mutual insurance company income
tax return 343
Form 1120-S: Small business corporation re-
turn of income 347
Schedule D, Form 1120-S: Schedule of
gains and losses from sales or ex-
changes of property 355
G
Gain, net capital. ( See Capital gains or
losses.)
Gain, net, sales other than capital assets 14, 24,
40-143, 246-257
Gifts, deductions for contributions and 17, 40-143,
246-257
Government obligations, investment in 23, 40-143,
246-257, 276-279
Gross income taxed, mutual insurance companies.. 20-21,
192-197
Gross sales and receipts from operations. (See
Business receipts.)
H
Historical statistics 273-284
By industry groups 276-277, 280-281
By size of total assets 278-279, 282-284
Comparability of terms 273-274
Number of returns by type 275
Earned surplus and undivided profits 19,
40-143,
246-257
Bnployee benefit plans, amounts contributed
under deduction for 14, 16, 40-143, 246-257
Bnployee pension plans, amounts contributed
under deduction for 14, 16, 40-143, 246-257
Estimated tax, payments on declarations of. . 26, 202-203
Exempt corporations, excluded 10
Extension of time in which to file, payments
with request for 26, 202-203
Excess profits tax, historical 273, 275, 280-284
F
Fiscal or noncalendar year returns. . 3, 11, 24, 189-190,
202-203, 228-241
Foreign corporations:
Dividends received from. ( See Dividends re-
ceived. )
Nonresident, defined 11
Resident 10-11, 26-27, 192-197
Foreign tax credit 10, 19, 189, 192-203, 273-275,
280-284
Form 1120-S. (See Small business corporations.)
Inactive corporation returns 3, 4, 19, 275
Income. ( See Income subject to tax, net income
or deficit, and receipts.)
Income subject to tax (see also Statutory spe-
cial deductions) 4, 19-20, 34-143, 162-201, 203,
242-257
By industry groups 14, 34-143, 162-188, 198-201,
242-244, 246-257
By size of total assets 40-143, 245, 254-255
By type of return 192-197
By size of business receipts 166-188
By size of net income or deficit. . 162-165, 189, 191
By size of income taxed at normal tax and
surtax rates 192-197
By type of tax 20, 192-197
Defined 19
Real estate investment trusts 7-8, 19-20, 38
Regulated investment companies 19-20, 38
Income tax 3, 4, 20, 22, 34-143, 162-205, 207,
224-257, 274-275, 280-284
Balance due after prepayments 16, 202
Overpayments of 25-26, 202
Payments on declarations of estimated tax.
Payments with request for extension of time
in which to file 26,
Size classification 191,
26,
202-203
202-203
198-201
INDEX
361
Income taxed at normal tax and surtax rates.
Industrial classification described
Industry group statistics 5-6, 14, 34-188,
212-244, 246-253, 256-260,
276-277,
By size of business receipts.. 27, 144-161,
By size of net income or deficit
By size of total assets... 40-161, 212-223,
Sampling variability of selected frequency
estimates
Insurance companies:
Life ( Form 1120L) 8-9, 20-21,
MQtual ( Form 1120M) 10, 20-21,
Intangible assets 22, 40-143,
Interest paid, deduction for 23, 40-143,
Interest received:
On Government obligations:
Subject to surtax only... 22-23, 40-143,
Wholly taxable 22-23, 40-143,
Wholly tax-exempt ( State and local)
40-143, 246-257, 275,
Other 25, 40-143,
Internal Revenue districts and regions 23,
Inventories 23, 40-143, 224-241, 246-260,
Percent increase or decrease in, manufac-
turing and trade corporations 7, 23,
Investments :
Government obligations 23, 40-143,
Page
20, 22,
192-197
22
198-201,
262-269,
280-281
166-188,
224-227
162-165
258-260,
262-263
12-14
191-197
192-197
246-257
212-223,
246-257
246-257
246-257
22-23,
280-284
246-257
204-211
276-279
224-227
246-257,
276-279
274
N
Page
Other ( historical) , defined
Involuntary conversions, Section 1231 gains and
losses 5-6, 242-245
Land 23, 40-143, 246-257
Law:
Authorization for publication of Statistics
o [ Income. Ill
Changes in, affecting 1961-62 statistics.... 7-10
Liabilities. ( See Assets and liabilities by
type.)
Life insurance companies 8-9, 20-21, 191-197
Foreign 26
Limitations of data 11-15
Loans from stockholders 23, 40-143, 246-257
Loans to stockholders 23, 40-143, 246-257
Long-term debt. (See Bonds, notes, mortgages
payable.)
Loss:
Business. (See Deficit, and Net income or
deficit.)
Net, sales other than capital assets... 5-6, 14, 24,
40-143, 246-257
Net operating. (See Net operating loss de-
fined.)
Loss carryforward. (See Net operating loss de-
duction. )
M
Mortgage and real estate loans 23, 40-143, 246-257
Mortgages, bonds, notes payable. ( See Bonds,
notes, mortgages payable.)
Mutual insurance companies (Form 1120M) 10, 20-21,
192-197
Mutual savings banks with separate life insur-
ance department 21
Net capital assets, except land 274, 276-279
Net gain, sales or exchanges of capital assets.
(See Capital gains or losses.)
Net gain, sales other than capital assets 14, 24,
40-143, 246-257
Net income ( or deficit) :
By accounting period 189-190, 203, 228-241
By industry groups 5, 14, 34-188, 198-201,
212-260, 280-281
By size of business receipts 144-161, 156-188,
224-227
By size of income tax 198-201
By size of income taxed at normal tax and
and surtax rates 192-197
By size of total assets 4, 40-161, 204-205,
212-223, 254-255, 258-260, 282-284
By Internal Revenue region and district 207
Consolidated returns 192-197, 256-257
Defined 24, 274
Historical 274-275, 280-281
On returns with net income. . . 4, 27, 34-39, 162-165,
189-201, 203, 207-227, 246-255, 257-260,
Resident foreign corporations 26-27,
Size classification 162-165, 189,
Net long-term capital gain reduced by net short-
term capital loss. ( See Capital gains or
losses.)
Net loss, sales other than capital assets.. 5-6,
40-143,
Net operating loss deduction:
Carryback
Carryforward 27, 40-143, 246-257, 274,
Net operating loss defined
Net profit (or net loss), compiled 3, 17,
275
197
191
14, 24,
242-257
Less income tax 3, 40-143,
Net short-term capital gain, reduced by net
long-term capital loss. ( See Capital gains
of losses. )
Net worth 24, 274,
Percent to total assets 7, 24,
Noncalendar year returns. ( See Accounting
periods. )
Nontaxable returns 24,
Normal tax and surtax ( see ai so Income tax)....
24, 27
280-284
27
40-143,
246-257
246-257
276-279
212-223
191-201
20, 22,
192-197
246-257
Notes and accounts receivable 24, 40-143,
Notes, bonds, mortgages payable ( See Bonds,
notes, mortgages payable.)
Number of returns (also in each table by spe-
cific classification) 3, 10, 12, 24-25
Sampling variability 12-15
Other assets 25, 40-143, 246-257
Other current assets including short-term mar-
ketable investments 25, 40-143, 246-257
Other current liabilities 25, 40-143, 246-257
Other deductions 3, 25, 40-143, 246-257
Other gross capital assets 19, 166-188
Other interest 25, 40-143, 246-257
Other investments 25, 40-143, 246-257, 274, 276-279
Other liabilities 25, 40-143, 246-257
Other receipts 3, 25, 40-143, 246-257
Overpayments of tax 25-26, 202
Paid-in or capital surplus 26, 40-143, 246-257
Part year accounting periods 3, 10-11, 26,
189-190, 202-203, 228-241
Partially tax-exempt interest. (See Interest
received. )
362
INDEX
Partnerships electing to be taxed as corpora- Page
tions excluded 10
Payments on declarations of estimated tax... 26, 202-203
Payments with request for extension of time in
which to file 26, 202-203
Pension plans, deduction for contributions to... 14—16,
40-14-3, 246-257
Period covered by this report 3
Policyholders' surplus account, life insiirance
companies 8-9 , 16 , 195
Population of corporations 10
Preferred stock 17, 40-143, 246-257
Prior year loss deduction. (See Net operating
loss deduction.)
Profit or loss. (See Net profit (or net loss)
compiled. )
Property used In the trade or business and in-
voluntary conversions, capital gains or
ordinary losses 5-6, 242-245
K
Rates of tax 19-22
Ratios :
Net worth to total assets 7, 24, 212-223
Inventory change 7, 23, 224-227
Real estate investment trusts 7-8, 20, 27, 38
Receipts, business 3-5, 14, 16-17, 27, 40-161, 166-188,
198-201, 204-205, 212-241, 246-260,
273, 275, 280-284
Receipts, total compiled 3-5, 29, 34-189, 198-201,
204-205, 212-223, 242-250, 274-275, 280-284
Regulated investment companies 20, 27, 38
Regular tax and alternative tax 20, 22, 191-197
Rent paid on business property, deduction for... 26,
40-143, 246-257
Rents received 26, 40-143, 246-257
Repairs, deduction for 26, 40-143, 246-257
Reserves:
Bad debts 40-143, 246-257
For depletable, depreciable and intangible
assets. (See Accumulated amortization
and depreciation. Accumulated amortization
on intangible assets, and Accumulated
depletion. )
Surplus 28, 40-143, 246-257
Resident foreign corporations 10-11, 26-27, 192-197
Life insurance companies 26
Return forms. (See Forms, facsimiles of
returns . )
Returns used for this report 3
Returns with net income 4, 27, 34-39, 162-165,
189-201, 203, 207-227, 246-255, 257-260, 275
Returns without net income 14, 27, 162-165, 189-201, 203
With tax 21, 28, 192-201
Royalties received 27, 40-143, 246-257
Page
Small business investment companies 28, 38
Sole proprietorships electing to be .taxed as
corporation excluded 10
Source Book, description and use of 287-288
Specified current assets and liabilities, his-
torical 274, 276-279
States. (See Internal Revenue districts and
regions . )
Statistics, unpublished. (See Source Book.)
Statutory special deductions 27-28, 40-143,
191, 246-257
Stock, capital 17, 40-143, 246-257
Ownership of 6, 26, 204-205
Stockholders :
Distributions to 14, 19, 34-143, 162-188, 190,
198-201, 204-205, 212-223, 246-257, 275, 280-284
Loans from 23, 40-143, 246-257
Loans to 23, 40-143, 246-257
Subsidiaries, number in consolidated returns.... 6,
192-197, 256-257, 275
Surplus, capital or paid-in 26, 40-143, 246-257
Surplus, earned and undivided profits. 19,
40-143, 246-257
Surplus reserves 28, 40-143, 246-257
Surtax (See Normal tax and surtax.)
Tax:
Historical 273, 275, 280-284
Income 3, 4, 20, 22, 34-143, 162-205, 207,
224-257, 274-275, 280-284
Alternative 20, 22, 191-197, 242-245
Regular 20, 22, 191-197
Normal tax and surtax 20, 22, 192-197
Overpayments of 25-26, 202
Rates 19-22
Tax-exempt interest. (See Interest received.)
Tax forms. (See Forms, facsimiles of returns.)
Taxable income. (See Income subject to tax.)
Taxable returns with or without net income 21, 28,
192-197
Taxes paid, deduction for 28, 40-143, 246-257
Taxpayments :
On declarations of estimated tax 26, 202-203
Overpayments 25-26, 202
With requests for extension of time in which
to file 26, 202-203
Total assets 4-5, 14, 28-29, 40-161, 166-188,
198-201, 204-205, 212-223, 228-241,
246-257, 274-279
Total compiled deductions 3, 29, 40-143, 246-257
Total compiled receipts 3-5, 29, 34-189, 198-201,
204-205, 212-223, 242-260, 274-275, 280-284
Total liabilities 28-29, 40-143, 246-257
S
Sales or exchanges of capital assets, net gain
on. (See Capital gains or losses.)
Sales or exchanges other than capital assets :
Net gain from 14, 24, 40-143, 246-257
Net loss from 5-6, 14, 24, 40-143, 242-257
Sample, description of and limitations of the
data 11-15
Sampling variability 13-15
Section 1231 property 5-6, 242-245
Small business corporations (Form 1120-S). 3, 4, 11, 13,
19, 27-28, 34-143, 162-165, 189, 198-201, 207,
246-255, 258-260, 275
Net income or deficit 27, 34-143, 162-165,
189, 207, 246-255, 258-260
Sampling variability of selected frequency
estimates 13
U
Undivided profits, surplus and 19, 40-143, 246-257
Unincorporated businesses electing to be taxed
as corporation excluded 10
Western Hemisphere trade corporation deduc-
tion
Wholly tax-exempt interest. (See Interest
received. )
27-28
Zero assets defined 29, 273
us, GOVERNMENT PHINTIHG OFFICE ; 1964 0 — 740-311
DOES NOT CIRCULATE
s
TATISTICS OF INCOME
Publications in Preparation
Corporation income Tax Returyis with accounting periods ended July 1962 through
June 1963, Preliminary
Income statement and selected balance sheet information, net income, income subject to
tax, income tax, distributions to stockholders. Investment credit items: cost of property
used for investment credit, investment qualifying for credit, and amount of credit.
Classifications by size of total assets within industry divisions (selected items only),
and by industrial group. Historical summary, 1958-59 through 1962-63.
Foreign Income and Tax reported in foreign tax credit schedules of domestic corporation
income tax returns with accounting periods ended July 1961- June 1962
Taxable income from foreign sources, foreign dividends received, foreign income tax paid
or deemed paid, net income, income subject to tax, U. S. income tax, and foreign tax credit
against the U. S. income tax. Classifications by industrial group and foreign country or
area. Size classifications by total assets, net income, and U. S, income tax. Foreign tax
credit and other information reported on Western Hemisphere trade corporation returns.
Historical summary.
U. S. Business Tax Returns unth accounting periods ended July 1962- June 1963,
Preliminary
SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS
Number, receipts, profits, depreciation, and inventory. Classifications by industry, size
of net profit, size of business receipts, and, for partnerships and corporations, size of
total assets. For selected industries and items, statistics showing totals for both corporate
and noncorporate businesses.
Individual income Tax Returns for 1962
Number of returns, sources of income, adjusted gross income, exemptions, taxable
income, and tax items, all classified by size of adjusted gross income. Itemized non-
business deductions including contributions classified by type of recipient. Detailed
income and tax information for taxpayers age 65 and over. Number of returns, taxable
income, and tax classified by type of return and by marginal tax rates. Sources of
income and itemized deductions by States. Adjusted gross income, exemptions, and
income tax classified by size of adjusted gross income for each State. Historical
summary, 1953 through 1962.
Fiduciary, Gift, diUA IsX^Xq Tax Returns fUed dunng 1 96 3
FIDUCIARY INCOME TAX RETURNS FOR 1962: Sources of income, deductions, ex-
emptions, income tax, tax credits, and taxpayments. Classifications by trusts (bank-
administered; grantor; testamentary; and inter vivos) and estates, size of total income,
tax rate, tax status, type of tax, and States. Historical summary, 1952 through 1962.
GIFT TAX RETURNS: Total gifts, exclusions, deductions, specific exemption, and gift
tax. Classifications by type of gift, size of taxable and total gift, tax rate, tax status,
recurrent donors, consent status, use of specific exemption, and States.
ESTATE TAX RETURNS: Gross estate, deductions, exemption, estate tax, tax credits,
real estate, stocks, bonds, life insurance, annuities, executor's commissions, attorney's
fees, and funeral expenses. Classifications by type of property, tax rate, tax status,
size of gross estate and excess of gross estate over indebtedness, method of estate
valuation, and States. Historical summary, 1951 through 1963.
Recent Publications
U.S. Business Tax Returns with xic counting periods ended July 1961-June 1962, Sole
Proprietorships, Partnerships, and Corporations (274 pp., $1.50)
Individual Income Tax Returns for 1962, Preliminary
Fiduciary, Gift, and Estate Tax Returns filed during 1961 (96 pp., 60p)
Statistics of Income publications are for sale by the Superintendent of Documents,
U. S. Government Printing Office, Washington, D. C. 20402
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