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Full text of "Statistics of income, preliminary"

GOVDOC / 



I B^s/'^6^ 



BOSTON PUBLIC LIBRARY 



ATISTICS OF INCOME 



. . 1962 




• SOLE PROPRIETORSHIPS 

• PARTNERSHIPS 

• CORPORATIONS 



\^ apot stxfj^ in»*-..' 



with accounting periods ended 
July 1962 -June 1963 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERA^JCE 

OC^ENTAt COtlEGE 



oh^; 



1 1 1965 



LIBRARY 

DEPOSITORY 



Statistics of Income / 1962 



U.S. Business 



Sole Proprietorships 

Partnerships 

Corporations 



TAX RETURNS 




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



U.S. TREASURY DEPARTMEN'l' • INTERNAL REVENUE SERVICE 
Publication No. 438 (8-65) 



INTERNAL REVENUE SERVICE 

SHELDON S. COHEN, Commissioner 

BERTRAND M. HARDING, Deputy Commissioner 

WILLIAM H. SMITH, Assistant Commissioner (Planning and Research) 

STATISTICS DIVISION 

VITO NATRELLA, Director 

JAMES M. JARRETT, Assistant Director 

THOMAS F. McHUGH, Chief, Income, Finance, and Wealth Branch 

TED E. McHOLD, Chief, Statistical Techniques Branch 

HERMAN E. GUTERMAN, ^ssocia^e Chief, Statistical Techniques Branch 

ROBERT J. TOLLIVER, Chief, Systems Planning and Review Branch 



This report on business tax returns was 
prepared under the direction of William J. 
Smith, Jr., Supervisory Statistician in the 
Income, Finance, and Wealth Branch, assisted by 
James N. Harris. 

Other branches of the Statistics Division 
assisted in development of the sample design 
and the computer systems design, the prepa- 
ration of processing procedures, and the 
post-tabulation review of the data. Statistical 
and computer processing of the data were 
conducted by the service centers at Ogden, 
Utah; Kansas City, Missouri; Lawrence, 
Massachusetts; Chamblee, Georgia; and 
Philadelphia, Pennsylvania. 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON: 1965 



For sale by the Superintendent of Documents, U. S. Government Printing Office, Washington, D. C. 20402 - Price $2. 25 (paper cover) 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washuigton, D. C, July 22, 1965. 

Dear Mr. Secretary: 

This report, Statistics of Income — 1962, U. S. Business Tax Returns, is 
prepared in partial fulfillment of section 6108 of the Internal Revenue Code of 
1954, which directs that statistics be published annually on the operation of 
income tax laws. Financial statistics are presented for more than ten million 
noncorporate businesses filing sole proprietorship and partnership business 
returns and for more than one and a quarter million corporations with accounting 
periods ended July 1962 through June 1963. 

Statistics for items of business income and expense, reported on returns, 
are classified by the principal industrial activity of the business, by size dis- 
tributions of receipts and profits, and for partnerships and corporations by size 
distributions of total assets. Statistics are available for the first time in this 
report series on inventory valuation methods, investment credit, receipts to 
inventory ratios, and sources of income of individuals who reported net farm 
profit or loss. 

Statistics for corporations are included in the report primarily to comple- 
ment those for sole proprietorships and partnerships; more extensive corporation 
statistics are available in Statistics of Income — Corporation Income Tax Returns. 




U^ 



Commissioner of Internal Revenue. 



Hon. Henry H. Fowler, 

Secretary of the Treasury. 



Ill 



CONTENTS 

Page 

Guide to tables - by subject vi 

U. S. Business Tax Returns, 1962 3 

Summary of 1962 data 3 

All businesses 3 

Sole proprietorships 3 

Partnerships '^ 

Corporations 5 

Changes in law and procedures 6 

Explanation of terms 6 

Description of the samples and limitations of the data • • ■ 12 

Tables: 

Corporate and noncorporate businesses 25 

Sole proprietorships 31 

Partnerships 1-17 

Corporations 229 

Historical data, 1945-62 328 

Facsimiles of tax return forms and instructions used, 1962 350 

Index 'i05 



GUIDE TO TABLES 



BY SUBJECT 



CORPORATE AND NONCORPORATE BUSINESSES 



Industrial Distribution: 

Selected industries - Number, receipts, and 
selected deductions for corporate and 
noncorporate businesses separately and 
combined 



SOLE PROPRIETORSHIPS 

Industrial Distributions: 

Industries - Number of businesses, re- 
ceipts, profits, depreciation, inventory 
Selected industries - Income statements 



Table 



Page 



26 



32 
58 



Size Distributions: 

Business receipts: 

Selected industries - Number of busi- 
nesses, receipts, profits, depreciation, 
inventory 3 34 

Industrial division - Income statements 6 63 

Net profit or loss: 

Selected industries - Number of busi- 
nesses, receipts, profits, depreciation, 
inventory 4 46 

Industrial division - Income statements 7 76 

Ratios : 

Net profit to business receipts 8 81 

Business receipts to inventory 9 86 

Inventory Valuation Methods and Write-downs. 10 88 

Investment Credit C 4 

State Statistics 11 89 

Income Sources of Sole Proprietors Engaged 
in Farming by: 

States 12 104 

Size of adjusted gross income and net 

profit 13 11-4 

Size of adjusted gross income and net 

loss 14 115 

Historical Statistics 1945-62 42-44 330-334 

PARTNERSHIPS 

Industrial Distributions: 

Industries - Number of partnerships, re- 
ceipts, profits, depreciation, inventory 15 118 
Selected industries - Income statements 19 162 

Size Distributions: 

Business receipts: 

Selected industries -Number of partner- 
ships, receipts, profits, depreciation, 
inventory 16 120 

Industrial division - Income statements 20 168 



Size Distributions — Continued Table Page 

Net profit or loss: 

Selected industries - Number of partner- 
ships, receipts, profits, depreciation, 

inventory 17 136 

Industrial division - Income statements 21 181 

Total assets: 

Selected industries -Number of partner- 
ships, receipts, profits, depreciation, 

total assets, inventory 18 152 

Industrial division - Income statements 22 187 

Ratios: 

Net profit to business receipts 23 200 

Business receipts to inventory 24 204 

Inventory Valuation Methods and Write-downs. 25 206 

Investment Credit E 5 

State Statistics 26,27 207, 225 

Number of Partners in Partnerships 28 226 

Historical Statistics 1945-1962 45-47 337-341 



CORPORATIONS 

Industrial Distributions: 

Industries - Number of returns, receipts, 

income, depreciation, total assets, 

inventory 29 230 

Selected industries - Income statements 33,34 276,281 

Size Distributions: 

Business receipts: 

Selected industries - Number of returns, 
receipts, depreciation, income, total 
assets, inventory so 233 

Industrial division - Income statements 35 286 

Net income or deficit: 

Selected industries - Number of returns, 
receipts, income, depreciation, inven- 
tory 31 250 

Industrial division - Income statements 36 299 

Total assets: 

Selected industries - Numberof returns, 
receipts, depreciation, income, inven- 
tory and total assets 32 266 

Industrial division - Income statements 37 312 

Ratios: 

Net income to business receipts 38 318 

Business receipts to inventory 39 322 

Inventory Valuation Methods 40 325 

Investment Credit G 6 

Profitability Data 41 326 

Historical Statistics 1945-62 48-50 343-347 



VI 



U.S. Business Tax Returns, 

1962 



U.S. BUSINESS TAX RETURNS. 1962 



This volume in the Statistics of Income series contains 
financial data from 1962 tax returns of 9,183,000 sole 
proprietorships and 932,000 partnerships. To provide 
measures of total business activity, selected data for 
the 1,268,000 corporations active that year are also 
included. The statistics were derived from samples 
of unaudited tax returns filed by sole proprietorships 
and partnerships for the accounting period ended 
December 31, 1962, and by corporations for accounting 
periods ended on various dates in the period, July 1, 
1962 through June 30, 1963. 

This report is the major source of Statistics of 
Income financial information for noncorporate busi- 
nesses; more complete corporation income tax return 
data are published annually in Statistics of Income, 
Corporation hicome Tax Returns, 

The basic tables in this report are arranged in four 
sections: one for corporate and noncorporate busi- 
nesses, and one each for the three types of business 
organization. The topics covered by the basic tables 
are indicated in the Guide to Tables on page vi. 

SUMMARY OF 1962 
All Businesses 

Combined receipts of $1,146 billion were reported 
for 1962 on tax returns filed by 11,4 million businesses. 
As indicated in table A, receipts were 7.3 percent 
more than were reported on returns for 1961, while 
the number of business returns was practically un- 
changed. Associated with the increase in receipts was 
an expansion in inventories of 5.0 percent during this 
f)eriod. At the same time, depreciation charged against 
income in 1962 was 12.8 percent higher than in the 
previous year. This increase reflected the adoption, 
particularly by corporations, of the shorter lives for 



Table A . —CORPORATE AND NONCORPORATE BUSINESSES: NUMBER, BUSINESS 
RF.CEIPTS, DEPRECIATION, AND INVENTORY. 1962 AND 1961 



Selected items 


I9t:: 




Incie&t,e or 
decrease {-) 


TOTAL BUSHIESS ORGAMIZATIONS 


(1) 


2) 


';3) 


11,382,809 

1,145,844 

36,967 

115,727 

1,268,042 

895,120 

27,553 

100,327 

10,114,767 
250,724 

9,414 
15,400 


11,371,007 

1,068,337 

32,778 

110,253 

1,190,286 

823,943 

23,688 

54,818 

10,180,721 

244,394 

9,090 

15,435 




Business receipts million dollars..,. 

Depreciation mi llion dollars 

Invientor.Y, end-of-year... .... .million dollars..-,. 

Corporate 


7.3 

12.8 

5.0 


Business receipts million dollars 


8.6 


Inventory, end-of-year million dollars 

Noncorporate 
Number 


5.8 
-0 6 


Business receipts , million dollars 

Depreciation million dollars 

Inventory, end-of-.vear million dollars.... 


2.6 
3.6 
-0.2 



depreciable property which became available in 1962 
under Revenue Procedure 62-21. 

The manner in which 1962 receipts, inventory levels, 
depreciation, and other selected financial indicators 
were distributed among more than 30 industrial group- 
ings of businesses, with details on the corporate and 
noncorporate areas, is provided in table 1 on page 26. 

Sole Proprietorships 

Of the 11.4 million businesses filing tax returns in 
1962, 9.2 million were sole proprietorships. As table B 
indicates, these firms reported receipts of $178 billion 
and profits (less loss) of $24 billion for 1962. Compared 
with 1961, receipts and profits (less losses) in 1962 
were 4.4 percent and 5.3 percent higher, respectively, 
although the number of sole proprietorships was slightly 
lower. The table also indicates the manner in which the 
increases in receipts and profits were distributed by 
industrial division. 



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


AND NET PROFIT, BY INDUSTRIAL DIVISION, 1962 AND 1961 








IJijuber o.*" busine£r.;s 


Business receipts 


Net profit ( less loss) ' 


Industrial division 


1962 


1961 


Percent 
increase or 
decrease (-) 


1962 

(Million 
dtrllmrw} 


1961 
(MillitMt 
dollmrO 


Percent 
increase or 
decrease ( -) 


1962 

(Hillicn 
dotimrB) 


1961 

(Hi man 
dollmral 


Percent 
increase or 
decrease (-) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(B) 


(9) 




9,182,586 


9,241,753 


-C.6 


178,420 


170,981 


4.4 


23, 395 


22, 697 


5.3 








3,444,116 

34,987 

687,187 

180,805 

283,955 

1,888,502 
319,131 

1,514,774 
54,697 

472,674 

2,132,751 

57,509 


3,487,190 

35,549 

678,456 

194, 325 

286,672 

1,942,804 
328, 130 

1, 563, 939 

50,735 

461,649 

2, 075, 689 

751,421 


-1.2 
-1.6 
1.3 
-7.0 
-1.0 

-2.8 
-2.8 
-3.2 
7.8 

2.4 

2.7 
-27.6 


30,200 
987 

15,539 
6,710 
4,241 

88,977 

16,953 

68,440 

3,584 

5,172 
26,P79 

513 


27,915 
1,209 
14,488 
6,6CC 
4,100 
85,639 
16, 973 
65,158 
3,508 

5,275 
24, 355 

1,400 


8.2 

-18.4 
7.3 
1.7 
3.4 

3.9 
-0.1 

5.C 

2.2 
-2.0 

7.1 
-63.4 


3,696 
^64 

2,108 
654 
642 

5,837 

1,453 

4,187 

196 

1,638 

9,289 

94 


3,622 

^13 

1,998 

661 

570 

5,580 

1,4C9 

3,975 

196 

1,548 
8,580 

15! 






(') 




5.5 




-1.1 




12.6 




i.6 




3.1 




5.3 








5.8 




8.3 




-37.8 







^See paragraph in Eiplaration of Terms for brief description of "Net prci'it." 

^Ket loss exceeds net profit. Percent fjot applicable. 

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



U. S. BUSINESS TAX RETURNS. 1962 



-INVESTMENT CREDIT CLAIMED ON INDIVIDUAL INCOME TAX RETURNS 
OF SOLE PROPRIETORS, 1962 



Industrial aivision 



All Industrial divisions 

Agriculture, forestry, and fisheries.. 

Mining 

Construction 

Manufacturing 

Transportation, communication, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale 'and retail trade not 
allocable 

Finance, insurance, and real estate... 
Services 

Nature of business not allocable 



All iolr 

proprietorships 

claiming 

investment credit 



979,377 



476,236 

6,336 

45,979 

23,010 

21,642 

186,607 
26,424 
153,827 

6,356 

30,615 

135,167 

3,735 



Amount 

(Thouamnd 
dolUrm) 



155,326 



78,788 
3,137 
7,512 
6,106 

7,115 

26,423 
4,409 
20,926 

1,093 

3,104 
22,709 

427 



■ It- proprietorships 
with net profit 
claiming 
investment credit 



S40, 139 



385,626 

3,853 

42,397 

20,624 

i9,421 

170,429 
24, 142 
140,589 

;,69E 

27,383 

167,626 

2,840 



.^riount 
(TfMuMmnd 
dolt»r%i 



130,827 



64,175 
1,867 
7,098 
5,567 

6,405 

23,525 
3,990 
18,599 



2,508 

19,375 
307 



Investment credit 

The tax credit for investment in certain new and used 
depreciable property, which became available in 1962, 
was reported on 979 thousand individual income tax 
returns of sole proprietors. As table C indicates, the 
credit taken amounted to $155 million and was used by 
both those with profitable and nonprofitable sole pro- 
prietorship operations. 

There are limitations in relating the data on invest- 
ment credit in the table to sole proprietorship businesses 
as such. The data were obtained from the Form 1040, 
Individual Income Tax Return of Schedule C andF filers, 
and therefore probably reflect some investment in prop- 
erty for partnerships, estates, trusts, or small business 
corporations in which sole proprietors also had an 
ownership interest. 

Nonfarm income of farmers 

For the first time in the U. S. Business Tax Return 
series, this report for 1962 presents detailed statistics 
on the extent to which individuals engaged in farming 
depended on income from various other sources. The 
statistics are contained in tables 12, 13, and 14, pages 
pages 104-115. 



As the tables indicate, the 3.3 million income tax 
returns of sole proprietor farmers for 1962 indicated 
wage and salary income of $6.9 billion, more than twice 
the amount reported for net farm income. However, the 
relationship between these two income sources definitely 
varied by state, as table 14 shows. In Iowa for example, 
the relationship was just the opposite of that for the 
nation as a whole. 

In tables 13 and 14, the relationship between farm 
income and other types of income is shown for farmers 
with various levels of farm profit or loss compared 
with the level of their total income reportable for tax 
purposes (adjusted gross income). 

Inventory valuation methods 

Also presented for the first time in this repxjrt series, 
are measures of how sole proprietors value inventories. 
These data are contained in table 10, page 88. As the 
table indicates, the cost method of valuing inventories 
was cited as the most important for those sole pro- 
prietors supplying this information. 

Partnerships 

Receipts and profits of partnerships, unlike those of 
sole proprietorships, declined in 1962. As table D 
indicates, there was also a decline, though relatively 
slight, in the number of partnerships. While declines 
in the number of partnerships occurred in all industrial 
divisions but one, declines in receipts and profits were 
not nearly so widespread. 

Investment credit 

The investment credit for property acquired by a 
partnership is not attributable to the partnership since, 
under the provisions of the law, its income as such is 
not subject to tax. The credit is apportioned among 
each of the partners to be applied against their own 
income tax on the basis of their pro rata share of the 
investment in the property. 

The partnership is not required to file Form 3468, 
Investment Credit. It is required, however, to furnish 
information on the amount of investment allocated to 
each partner by type and life of the property. 



Table D. —ACTIVE PARTNERSHIPS: NUMBER 


, BUSINESS 


RECEIPTS, 


AND NET PROFIT, BY INDUSTRIAL DIVISION, 1962 


AND 1961 








number of partnerships 


Business receipts 


Net profit (less 


loss ) ' 


Industrial division 


1962 


1961 


Percent 
increase or 
decrease (-) 


1962 
dolUraJ 


1961 
(Kittltm 
dolUrm) 


Percent 
increase or 
decrease (-) 


1962 
doIUra) 


1961 
(Mittlen 
dotUrm) 


Percent 
increase or 
decrease {-) 




1,1 ) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All industrial divisions 


932,181 


938, 9b6 


-0.7 


72,304 


73,413 


-1.5 


8,513 


8,689 


-2.0 




133, 647 
15,040 
58,164 
43,091 
17,032 

267,493 

40, 960 

220, 585 

5,948 

229,400 
166,737 

1,577 


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

18,100 

277,567 

41,950 

228,775 

6,842 

207,678 

171,278 

5,120 


-2.1 
-5.7 
-6.6 
-3.1 
-5.9 

-3.6 
-2.4 
-3.6 
-13.1 

10.5 
-2.7 
-69.2 


4,983 

912 

6,805 

6,654 

996 

36, 580 

12,357 

23,226 

997 

4,976 

10,380 

18 


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

37,389 

12,843 

23,421 

1,125 

4,902 

9,985 

96 


8.1 
-7.4 
-8.5 
-2.8 
-14.7 

-2.2 

-3.8 

-0.8 
-11.4 

1.5 
4.0 

-81.3 


655 
^4 
594 
595 
124 

2,199 

573 

1,564 

62 

952 
3,394 

4 


610 
^8 
690 
567 
146 

2,224 

603 

1,553 

68 

1,118 
3,312 

30 


7.4 




(') 




-13.9 




4.9 




-15.1 




-1.1 




-5.0 




0.7 




-8.8 




-14.9 




2.5 


Nature of business not allocable 


-86.7 



^See paragraph in Explanation of Terms for brief description of "Net profit. 
^Met loss exceeds net pix)fit. Percent not applicable. 



NOTE: Percentages in columns (6) and (9) are computed on values to nearest thousand dollars. 



U. S. BUSINESS TAX RETURNS. 1962 



Table E.— ACTIVE PARTNERSHIPS: NUMBER 


. TENTATIVE INVESTMENT CREDIT, 


AND COST OF ELIGIBLE 


PROPERTY , 


BY INDUSTRIAL DIVISION 






Number of 
partners hi pG 


Partnerships ropDrting — 


Partnerships reporting 
tlve investment credit 
of propc'Pty 


both tenta- 
and cost 


Partnerships 

only tentati^ 

mont c 


reporting 




Tentative investment credit 


Cost of eligible propertj 


e invest- 
odit 


Industrial division 


number of 
partnerships 


Percent of 
all active 
partnerships 


Oallmrm) 


.'Jjnber of 
partnerships 


Anioant 


Number of 
partnerships 


Tentative 
investment 

credit 

daltmr*) 


Cost of 
eligible 
property 

doltmr*} 


Number of 
partnerGhii)^ 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(V) 


(8) 


(9) 


(10) 


(u) 


All industrial divisions, total 


932, is; 


73, 938 


8.5 


33,976 


73,663 


635,929 


73,50; 


30,970 


635,272 


5,434 


3,005 




133,647 
15,1X0 
58,164 
43,091 

17,032 

267,493 

40,960 

220, 585 

5,948 

229,400 

165,737 

1,577 


18,627 
1,995 
4,389 
5,013 

1,553 

22,809 

4,464 

17,769 

576 

5,590 
18,962 


13.9 
13.3 
7.5 
11.6 

9.1 

3.5 

10.9 
3.1 
9.7 

2.4 
11.4 


7,045 
3,272 
2,551 
3,292 

1,146 

5,623 

1,292 

4,150 

181 

2,761 
8,286 

- 


17,491 
1,780 
4,091 
4,774 

1,385 

21,408 

4,180 

15,698 

530 

5,149 
17, 584 


121,483 
61,996 
58,355 
59,463 

27,207 

100,101 

27,229 

69,702 

3,170 

59,538 
147,786 


17,461 
1,775 

4,061 

4,r« 

1,381 

21,341 

4,176 

15,635 

530 

5,139 
17,572 


6,471 
2,815 
2,377 
3,075 

l,Cr72 

4,988 

1,145 

3,634 

159 

2,341 
7,830 


121,428 
61,991 
58, 156 
59,463 

27,059 

99,921 

27,205 

69,545 

3,170 

59,526 

147,728 


1,166 
220 
323 
239 

(M 
1,458 

288 
1,134 

ci 

451 
1,390 


574 




457 




174 




215 


Transportation, ccomuni cation, and sanitary 


(^) 




635 




147 




466 


Vholesale and retail trade not allocable 


(M 

420 




456 


Hature of business not allocable 


- 


PARTNraSHIPS WITH NET PROFIT 




66,651 


9.3 


25,932 


62,2(y, 


472, 594 


62,050 


23,455 


471,942 


4,601 


2,477 




i01,664 

6,944 

49,019 

35,119 

13,046 

217,842 

33,535 

179,328 
4,979 

155,547 

136,389 

889 


14,987 
1,232 
3,798 
4,295 

1,363 

20,144 

3,875 

15,736 

533 

4,025 
16,802 


14.7 
13.8 
7.7 
12.2 

10.5 

9.2 

11.6 
8.8 
10.7 

2.6 
12.3 


5,672 
2,052 
2,154 
2,847 

970 

4,500 

1,106 

3,327 

167 

1,307 
6,330 


14,111 
1,096 
3,533 
4,067 

1,227 

18,935 

3,598 

14,850 

487 

3,713 
15,522 


98,453 
31,598 
48,881 
51,028 

23,527 

85,303 

23,806 
59,039 
2,913 

17,059 
116,235 


14,031 
1,096 
3,503 
4,067 

1,222 

18,368 

3,594 

14,787 

487 

3,703 
15,510 


5,163 
1,670 
2,048 
2,635 

907 

4,206 

978 

3,083 

145 

905 
5,921 


98,403 
31,598 
48,632 
51,028 

23,379 

85,623 

23,782 
58,933 
2,913 

17,047 
116, 177 


906 
136 
295 
223 

(M 
1,276 

281 
949 

322 
1,292 


509 




382 




106 




212 


Transportation, conaunication, and sanitary 


(') 




394 




128 




244 


Wholesale and retail trade not allocable 


(') 

402 




409 


Mature of business not allocable 


~ 



'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 "Description of the Samples and limitations of the Data." 



Table F.— ACTIVE CORPORATION RETURNS: 


NUMBER, BUSINESS RECEIPTS, AND 


NET INCOME 


, BY INDUSTRIAL DIVISION, Wb'l AND 1961 






Number of active corpora 


tion returns 


Business receipts 


Net income {less deficit)^ 


Industrial division 


19fci 


1^'bl 


Percent 
increase or 
increase (-) 


19b2 
(Kitlton 
dotlmrwi 


1961 

(HilHtr, 
dotUra) 


Percent 
increase or 
decrease {-) 


1962 
(minor 

dollmra) 


1961 
(Hilttcn 
dollmrt) 


Percent 
increase or 

decrease {-} 




(1) 


(2) 


(3) 


14) 


(5) 


(6) 


(7) 


kSi 


(9) 




1,268,042 

22,130 

13,539 

90,604 

133,149 

52.701 

388,852 

132,372 

245,187 

11,293 

359,229 

150,082 
7,756 


1,190,286 

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

49,048 

364,947 

123,412 

230,243 

11,292 

340,210 

137,955 

8,065 


6.5 

16.6 

-1.4 

8.1 

5.5 

7.4 

6.6 
7.3 
6.5 


895,120 

5,978 

11,955 

40,311 

399,660 

71,092 

293,118 

142,730 

143,687 

6,701 

46,295 

2u,60S 
103 


823,943 

5,077 

11,616 

36,743 

369,911 

66,322 

266,419 

130,588 

130,057 

5,774 

43,216 

2'-, 563 

76 


8.6 

17.7 
2.9 
9.7 
3.0 

7.2 

10.0 
9.3 

10.5 
16.1 

7.1 

8.3 
j5.5 


49,606 

161 

794 

617 

25,351 

8,011 

5,172 

2,420 

2,640 

112 

8,681 
ej3 
'1'. 


45,804 

110 

862 

509 

22,494 

1,487 

4,564 
2,237 

2,152 
125 

8,932 

2,_ 


a.i 




45.4 








12.7 




Transportation, connmnication, electric, gas, and sanitary 


7.0 




13.3 
5.3 








Wholesale and retail trade not allocable 


-3.4 






Nature of business not allocable 





^See paragraph in Explanation of Terras for brief description of "Net income . 
^Net deficit exceeds net income. Percent not applicable. 



For purposes of this report, information on partner- 
ship investment eligible for the credit was obtained 
only for the total amount; no attempt was made to obtain 
details on how the total was allocated to each partner 
or how it was distributed by type or life of the property. 
Information on total tentative investment credit was 
also obtained since many returns, though not required 
to do so, did furnish this information. 

As table E shows, 74 thousand partnerships reported 
a total of $635 million in property cost or investment 
to be allocated among the partners. As the table further 
indicates, nearly all of these partnerships also reported 



the tentative investment credit which amounted to $31 
million. About 60 percent of the investment and the 
tentative credit was attributable to partnerships in 
three industrial divisions: Agriculture, forestry, and 
fisheries. Wholesale and retail trade, and Services. 

Corporations 

Corporate receipts and net income (less deficit) in- 
creased to record highs in 1962, as did the number of 
active corporations. As table F indicates, while receipts 
increased in all industrial divisions, net income (less 



€ 



U. S. BUSINESS TAX RETURNS, 1962 



deficit) increased in only five divisions. The 1962 to 
1963 movements in net income (less deficit) reflected 
changes in the law, particularly Revenue Procedure 
62-21 which allowed corporations to use shorter lives 
for assets in determining depreciation changes. 

Investment credit 

Investment credit against tax for purchases of certain 
depreciable assets was claimed on 249,000 of the 
704,256 corporation returns with net income in 1962. As 
table G indicates, the credit amounted to $834 million, 
over half of which was claimed by corporations in 
manufacturing. 

Table G.— ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS CLAIMING 
INVESTMENT CREDIT AND INVESTMENT CREDIT CLAIMED BY INDUSTRIAL DIVISION 



All industrial divisions. 



Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and 
sanitary services 



Vholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable . 



Finance, insurance 
Services 

Nature of business not allot 



and real estate . 
blc 



numbtr of 
returns 
with net 



10,527 

5,758 

i"i,75"l 

108, 9« 

29,702 

214,784 

60,790 

127,934 

6,060 

218,528 

70,057 

1,199 



Returns claiming 
investment credit 



Number of 

ret'jrns 



24 =■ . 366 

4,451 
2,700 
17,407 
62,512 

13,678 

87,299 

33,078 

51,702 

2,519 

35,842 
25,439 



( Thduawirf 



333,687 
3,616 
16,032 
16,325 

420,813 

259,221 

66,196 

17,354 

46,919 

1,923 

29,510 

21,887 



^Estimate is not shown separately because of high sampling variability. However, 
the data are included in the totals. 



year the property is placed in service and is subject to 
certain limitations. In determining depreciation of such 
property, its basis must be reduced by the amount of 
the tax credit before limitations. 

EXPLANATION OF TERMS 

The following explanations of terms are designed to 
describe for the user how the statistics are affected 
by federal income tax law, regulations, and procedures; 
by taxpayer reporting practices; and by the procedures 
used in statistically processing tax return data. Since 
the references to income tax law are made within a 
statistical framework, they should not be construed as 
interpretations of the Internal Revenue Code and related 
regulations, procedures, and policies. 

Adjusted gross income 

Adjusted gross income, which is reported on page 1 
of Form 1040 Individual Income Tax Returns, represents 
gross income of the taxpayer from various sources, 
including business minus the following deductions: trade 
and business expenses; employee business expenses; 
50 percent of the excess of net long-term capital gain 
over net short-term capital loss; losses from sale or 
exchange of property; deductions attributable to rental 
or royalty property; certain deductions of life tenants 
and income beneficiaries of property. When adjusted 
gross income is used as a classifier in the tables, the 
"With no adjusted gross income" class includes re- 
turns with both zero adjusted gross income and returns 
with adjusted gross deficit. 



Inventory valuation methods 

The methods used by corporations to value their 
inventories, shown for the first time in this report, are 
indicated in table 40, page 325. Of the $100 billion in 
end-of-year inventory reported, $85 billion was identi- 
fied as to method of valuation. The table indicates that 
the most important valuation method used by corporations 
as measured by the dollar amount of inventories was 
lower-of-cost-or-market. 



CHANGES EN LAW AND PROCEDURES IN 1962 

The comparability of the statistics in this report for 
1962 with those for previous years was affected by 
Revenue Procedure 62-21, which sets forth new pro- 
cedures for determining the lives of depreciable property, 
and by the 1962 Revenue Act (PL 87-834) provisions, in 
particular those relating to the tax credit allowed for 
investment in certain depreciable property. Revenue 
Procedure 62-21, which was effective in July 1962, 
provides generally shorter guideline lives for depreciable 
property, thereby making available greater depreciation 
deductions than could previously be taken. The Revenue 
Act of 1962 allows a credit against tax equal to 7 percent 
(3 percent in the case of a public utility) of the qualified 
investment in certain new and used depreciable property 
acquired after 1961. The credit is allowed for the first 



Advertising 

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

Amortization 

The sum of (1) deductions taken in lieu of depreciation 
for Government-certified emergency facilities for the 
national defense (under section 168 of the 1954 Code), 
and (2) the amounts of deferred expenses written off in 
1962 for research and experimental expenditures (sec- 
tion 174), exploration and development expenditures 
(sections 615 and 616), organizational expenditures 
(section 248), and trade-mark and trade-name expendi- 
tures (section 177). The amounts shown in the statistics 
include amortization reported as a manufacturing or 
operating cost. 

Each type of deduction comprising amortization was 
elective. Because of the choice of 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. 

The amounts deducted for 1962 for emergency facili- 
ties were based on facilities certified in 1957 or later. 



U. S. BUSINESS TAX RETURNS. 1962 



New certifications after August 22, 1957, were limited 
to facilities used to produce new or specialized defense 
items, to provide research, development, or experi- 
mental services for the Department of Defense or 
Atomic Energy Commission, and to provide for the 
primary processing of uranium ore under a Government- 
sponsored program to discover new sources of uranium 
ore. No facilities could be certified as emergency 
facilities after December 31, 1959. 

Bad debts 

Bad debts may be deducted when there is reasonable 
certainty that they are uncollectible, or a reasonable 
deduction may be taken through an addition to a reserve 
for bad debts. Taxpayers may elect either method. 
Once elected, however, the approval of the Commissioner 
of Internal Revenue is necessary to effect a change. A 
debt which is deducted as uncollectible, if subsequently 
collected, must be reported as income for the year in 
which collected. 

Business receipts 

The term, business receipts, is used in this report to 
designate for each form of business organization the 
gross receipts, less allowances, rebates, and returns, 
from the principal business activity. The term reflects 
income arising out of the sale of goods and services and 
in some cases other income, such as dividends, interest, 
rents, and royalties, when such income constitutes the 
principal business activity. An example of the latter 
would be rental income in the case of real estate opera- 
tors or manufacturers who lease instead of sell their 
product. 

Capital gain (or loss) 

Capital gains (or losses) are includable in the income 
of a corporation, but are excluded from the income, as 
such, of a sole proprietorship and partnership. The 
sole proprietor or partner reports capital gains, even 
though they may arise from business assets (see expla- 
nation below), as separate "nonbusiness" income. A 
capital gain or loss generally arises from the sale or 
exchange of capital assets as these are defined in the 
law. However, under certain circumstances gains from 
other than capital assets, often referred to as "1231 
gains", may also be recognized as capital gains. Capi- 
tal assets are defined by law as all property held with 
some exceptions. These exceptions include the follow- 
ing: (1) property, such as inventories, depreciable assets, 
and receivables, used in the trade or business; (2) 
certain U. S. Government obligations; and (3) copyrights 
and creative works. 

Capital gains and losses are considered long-term if 
the capital assets were held for more than six months 
prior to their sale. Short-term capital gains or losses 
result from the sale (or exchange) of capital assets held 
six months or less. Both short-term and long-term 
losses are deductible from long-term gains when com- 
puting the alternative tax which is at the maximum 
effective rate of 25 percent for this type of income. 



Casualty losses 

A casualty loss deduction may be taken, for losses 
due to a sudden, unusual, or unexpected cause. The 
amount of loss deductible is limited to the difference 
between the value of the property immediately prior to 
the casualty and the value of the property immediately 
after the casualty with the difference reduced by any 
insurance coverage. 

Charitable contributions or gift deductions 

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

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

Compensation of officers 

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

Compiled net profit (or loss) 

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

Cost of goods sold 

This deduction for sole proprietorships and partner- 
ships, reflects operations involving merchandise as an 
income-producing factor. It represents the sum of 
opening inventory, merchandise purchased, labor, and 
material and supply costs, less closing inventory. In 
transcribing these data from returns for this report, 
identifiable amounts of such items as taxes paid, depre- 
ciation, depletion, amortization, advertising, and contri- 
butions under pension plans were excluded from cost of 
goods sold and transferred to their respective deduction 
categories. 

For an explanation of the comparable deduction for 
corporations, see Cost of sales and operations. 

Cost of sales and operations (corporations) 

This deduction, for corporations, generally comprises 
the direct costs incurred by the corporation in producing 



8 



U. S. BUSINESS TAX RETURNS, 1962 



goods or providing services. Included were costs of 
materials 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 
schedules, they were added to the statistics shown for 
the separate deduction for taxes paid. Similarly, operat- 
ing expenses for depreciation, depletion; amortization, 
advertising, contributions, to pension plans, and contri- 
butions to other employee benefit plans, were transferred 
to their respective deduction headings when identified in 
cost of sales and operations. 

Cost of sales and operations excluded certain security 
and real estate costs when net receipts were shown for 
these items. (See Business receipts.) 

Depletion 

The Internal Revenue Code authorizes a deduction 
from income for depletion of a wasting asset such as a 
mineral deposit, or a stand of timber, to recover its 
cost. Owners, operating or not, lessors, or taxpayers 
holding fractional or overriding royalty interest may 
claim this deduction. There are two basic types of 
depletion, cost and percentage; no distinction between 
them is made for this report. The cost method is based 
on the relationship between the value of the wasting 
asset "taken out" and the estimated number of units in 
the deposit. Percentage depletion, which is not applicable 
to timber, is computed as a percentage of the net income 
or profit, or on receipts, whichever is smaller. Per- 
centage depletion ordinarily permits recovery of much 
more than cost. Percentages vary with types of deposit, 
and are set forth in the Internal Revenue Code. 

The depletion allowance is applicable only to income 
from the extractive process, e.g., no depletion is allow- 
able on the proceeds of the sale of a coal mine. 

Depreciable assets 

This figure as reported by partnerships and corpora- 
tions, on the end-of-year balance sheet is, in general, 
the gross amount of buildings and other fixed depreciable 
issets. Depreciable property is generally defined as 
tangible assets, such as plant and equipment having a 
useful life of more than one year. Included are assets 
certified as emergency facilities which are eligible 
for amortization. In some instances, the reported 
amount includes fully depreciated or fully amortized 
assets, and assets for which no depreciation deduction 
has been taken, such as assets under construction. 



Depreciation 

Depreciation is a deduction of a reasonable allowance 
for the exhaustion, wear and tear, or obsolescence of 
property used in a trade or business, or of property held 
for the production of income. This deduction is computed 
by a number of methods, including accelerated depre- 
ciation methods allowed by the 1954 Code for depreciating 
tangible property acquired after December 31, 1953, and 



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

Revenue Procedure 62-21, applicable to income tax 
returns filed on or after July 12, 1962, set forth optional 
guidelines for depreciation and an objective test for use 
in determining the reasonableness of the depreciation 
deduction. But, the new procedure did not replace the 
existing rules issued in 1942, nor did it replace arrange- 
ments or established procedures agreed upon either in 
addition to or in place of the 1942 rules, if a business 
preferred to continue using them. 

The useful lives suggested as guidelines in the new 
procedure represented a substantial revision of the pre- 
vious set of suggested lives issued in 1942. The pro- 
cedure provided new and shorter suggested lives by 
broad industry groupings, rather than on the item-by- 
item basis without regard to industry, as previously 
authorized. One guideline life applied to all assets in 
each of approximately 75 asset classes. In general, a 
single industry guideline class covered all the production 
machinery and equipment in that industry. But certain 
asset types in general use, such as office equipment, 
were covered by guideline classes that cut across industry 
lines. A business could elect to have the procedure apply 
to some asset classes, but not to others. However, once 
made, the election was applicable to all of a business's 
assets in a given class. 

The central objective of the new procedure was to 
facilitate the adoption of useful lives even shorter than 
those outlined or shorter than those currently in use, so 
long as the lives were consistent with retirement and 
replacement practices actually used by the business. 
For this purpose as well as to justify continued use of 
the guideline useful lives, a "reserve ratio" test was 
included in the new procedure. This ratio was based on 
the approximate relationship between group lives and 
replacement practices and, in addition to the lives used, 
took into consideration the depreciation methods utilized 
and the rate of growth of the business's assets. The 
reserve ratio, computed for each guideline class, was 
equal to the current and prior year depreciation on the 
assets in the class, divided by the cost of these assets. 
In general, the slower the rate of asset replacement, the 
higher the ratio. Ranges within which the resulting ratios 
could fall without being challenged were also provided. 

Distributions to stockholders 

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 
distributed 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. 



U. S. BUSINESS TAX RETURNS, 1962 



9 



Dividends 

Dividends received from domestic corporations were 
distinguished in the income statement from dividends 
received from foreign corporations. While the full amount 
was reported in arriving at net income, most domestic 
dividends as well as those foreign dividends deemed 
earned in the United States (by resident foreign corpora- 
tions), 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 
receipts, described under separate heading. The sources 
of dividends received by small business corporations 
electing to be taxed through shareholders were not 
reported, but were treated as dividends from domestic 
corporations. 

Form 1120-S, small business return of income 

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

Gross profit 

Gross profit, shown for sole proprietorships and 
partnerships in this report, equals business receipts 
less cost of goods sold. 

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

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

Income subject to tax 

Income subject to tax is the amount upon which the 
corporation income tax is imposed, and for many 
companies is smaller than net income. In arriving at 
income subject to tax, most corporations are allowed, 
in addition to the deductions used in determining net 
income, certain additional deductions: dividends received 
deduction, dividends paid on certain preferred stock of 
public utilities, net operating loss carryforward, and 
Western Hemisphere Trade Corporation deduction. 

Income tax 

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

Industrial classification 

Industrial classification in Statistics of Income con- 
forms to the structure presented in the 1957 edition of 



the Standard Industrial Classification Manual issued by 
the Office of Statistical Standards, Bureau of the Budget, 
Executive Office of the President. 

The classification scheme was applied on a legal entity 
or ownership basis for Statistics of Income. Certain 
combinations of the more than 900 industry groups in the 
Standard Industrial Classification were made. For this 
report, these are combined to form 103 industrial groups 
for sole proprietorships and partnerships, and 96 for 
corporations. 

Each business return or schedule is classified ac- 
cording to the business activity accounting for the largest 
percentage of receipts. To that extent, the industry 
coverage is not necessarily all-inclusive. For example, 
"Hotels" also includes the business receipts of the 
restaurant facilities that are operated as part of the 
hotel services, and therefore, these restaurants are not 
included in "Eating and drinking places" in Retail trade. 

In the sole proprietorship area, when a Form 1040 
has more than one schedule C or F, each schedule is 
treated as a separate sole proprietorship to the extent 
that it can be identified as engaging in a business activity 
different from the others. As an illustration, two sched- 
ules C with the same Form 1040, one identified by the 
taxpayer as a beauty shop and the other a farm, would 
each be assigned to the appropriate Statistics of Income 
industry group and treated for statistical purposes as 
two sole proprietorships. In contrast, if both schedules 
were identified by the taxpayer as having the same busi- 
ness activity, e.g., each a farm, the two schedules would 
be combined and treated as one sole proprietorship. 

Interest income 

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

Interest on Government obligations 

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

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

Interest (paid or accrued) 

This deduction is permitted for interest paid or accrued 
in connection with business indebtedness. Included are 
amounts paid by a partnership to a partner, acting in 
other than his capacity as a partner, for the use of capital. 
Included in the statistics for corporations is interest 
paid on deposits and withdrawable shares by banking and 
savings institutions. 



10 



U. S. BUSINESS TAX RETURNS, 1962 



Inventories 

Inventories are goods on hand held for sale, and raw 
materials, or supplies which will physically become a 
part of merchandise intended for sale. 

For corporations, inventory data are obtained from 
the tax return balance sheet. For partnerships and sole 
proprietorships, inventory data are obtained from the 
cost of goods sold schedule, since balance sheet data 
are not furnished by many partnerships and are not 
required for sole proprietorships. 

Investment credit 

The Revenue Act of 1962, enacted October 16, 1962, 
allowed an individual, estate, trust, or corporation a 
credit against income tax for investment in certain de- 
preciable property acquired after December 31, 1961 
for tax years ended after that date. In the case of part- 
nerships and small business corporations the credit 
was claimed by the partner or shareholder. 

The credit was allowable for the first year that 
qualifying property was placed in service, and was 
applicable to (1) tangible personal property, and (2) 
real property (except buildings and their structural 
components), if the real property was used as an 
integral part of manufacturing or production, or was 
used in furnishing transportation, communications, elec- 
trical energy, gas, water, or sewage disposal services, 
or constituted a research or storage facility used in 
connection with any of these activities. 

Investment credit could not be claimed for (1) certain 
property used predominantly outside the United States, 
(2) property used for lodging, (3) property used by 
certain tax-exempt organizations, (4) property leased to 
or owned by governmental units, or (5) property con- 
sisting of livestock. 

The tentative investment credit, statistics for which 
are shown only for partnerships in this report, was 
equal to seven percent of qualified investment. However, 
for public utility property, corporations were asked to 
compute tentative credit on Form 3468 as three percent 
of qualified investment. 

Qualified investment was a prescribed proportion of 
the cost of property having a useful life of four years or 
more and otherwise eligible for the investment credit. 
Qualified investment took into account purchases of new 
property and to a limited extent, purchases of used 
property. The cost of used propierty taken into account 
could not exceed $50,000. Qualified investment equaled the 
sum of the full amount invested in property with a useful 
life of at least eight years, two-thirds of the amount 
invested in property with a useful life of at least six 
years but less than eight years, and one-third of the 
amount invested in property with a useful life of at least 
four years but less than six years. 

Notwithstanding the amount of the tentative or earned 
credit, the amount of credit that could be used for a year 
was limited. It could not exceed the income tax liability, 
but if tax was more than $25,000, the credit could not 
exceed $25,000 plus 25 percent of the tax above this 
amount. Also, the income tax against which the credit 
could be used was first reduced by foreign tax credit 
dividends received credit, and retirement income credit. 



Small business corporations electing to be taxed through 
shareholders and partnerships were allowed to allocate 
the cost of property eligible for investment credit pro 
rata among the shareholders and partners. These busi- 
nesses were required to attach a statement to their re- 
turns showing the allocation of investment to the partners 
or shareholders by amount, type, and life of property. 

Net farm profit (or loss) 

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

Net gain (or loss), sales other than capital assets 

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

Net income (or deficit) 

Qn corfxjration returns, net income (or deficit) is the 
difference between gross taxable receipts and the sum of 
cost of goods sold and other business deductions. Gross 
taxable receipts are business receipts and investment 
income. Investment income includes dividends, interest, 
royalties, net capital gains, net gain from sales of non- 
capital assets, and other income. 

The concept of net income for corporations is not 
strictly comparable with the concept of net profit for 
sole proprietorships or partnerships. For further dis- 
cussion on this point see the explanation of net profit 
below. 

Net profit (or loss) 

On sole proprietorship returns net profit (or loss) 
represents the difference between business receipts 
and the sum of cost of goods sold and other business 
deductions. For partnerships, net profit (or loss) repre- 
sents the difference between total receipts and sum of 
cost of goods sold and business deductions. Total re- 
ceipts, as explained below under that heading, include 
in addition to business receipts investment income 
attributable to the partnership. 

In this report, the term net profit is used for both sole 
proprietorships and partnerships, although in concept 
the term is not strictly comparable for the two forms 
of business organization. For example, investment in- 
come is reflected in partnership profit but not in sole 
proprietorship net profit. A further difference is that 
salaries paid to the owner(s) are a business deduction 
for a partnership but not for a sole proprietorship. 

Nonqualifying dividends 

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



U. S. BUSINESS TAX RETURNS, 1962 



11 



Number of business organizations 

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

Other deductions 

Other deductions comprised (1) business expenses 
which were not allocable to a specific deduction item on 
the return form, and, (2) certain amounts for corpora- 
tions only, 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 and entertainment expenses; and similar 
items. 

The second category for corporations included salaries 
and wages not reported as a cost of sales and operations 
and not reported as a part of another deduction item; 
reported amounts ofnegative 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 employee benefit plans 

This is separately identified only on the corporation 
income tax return, and represents payments by employ- 
ers to 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 de- 
ductions claimed for contributions to pension plans and 
certain other deferred compensation plans. 

Other income (less loss) 

For individuals with income from farming and other 
sources, this amount includes such amounts as pension, 
annuity, rent, royalty, estate or trust and unidentified 
other income or losses. 

Other interest (income) 

Other interest shown on corporation returns consisted 
of income received on loans, notes, mortgages, bonds, 
bank deposits, and corporate bonds less amortizable 
bond premium. 

Other receipts 

For corporations this item included amounts not 
elsewhere reported on the return, such as: profits from 
sales of commodities other than the principal commodity 
in which the corporation dealt; income from minor opera- 
tions: cash discounts; income from claims, license 
rights, and judgments; net amount earned under ojjerat- 



ing 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 purposes; 
refunds for cancellation of contracts; and income from 
sales of scrap, salvage, or waste. 

Payments to partners 

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

Pension, profit-sharing, and annuity plans 

Pension, profit-sharing, stock bonus, annuity, or other 
deferred compensation plan payments by employers were 
deductible on the corporation income tax return under 
Code section 404. The Code imposed limitations 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 identifiable 
amounts reported as a cost of sales or operations. 

Rental income 

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

Rent paid on business property 

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. 

Repairs 

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

Royalties 

For partnerships and corporations this income consists 
of gross amounts received for the use of property or 
the exhaustion of the value of property. Included are 
earnings from such sources as copyrights, patents, 
trademarks, and natural resources under lease such as 
timber, mineral mines, and oil wells. 

Salaries and wages 

This item consists of those salaries and wages not 
included as a deduction for "cost of labor" in the Cost 
of goods sold schedule. Salaries to partners, to the 



12 



U. S. BUSINESS TAX RETURNS, 1962 



taxpayer if a sole proprietor, and compensation of cor- 
porate officers are not included in this amount. For 
corporations, this deduction is included in "Other 
Deductions" because in many cases it was combined 
with other expense items on the return from and could 
not be separately identified. 

State data 

Classification of sole proprietorship and partnership 
data by State was based on the district in which the re- 
turns were filed. Internal revenue districts, or groups 
of districts, are identical with State boundaries. Sta- 
tistics for the U. S. in the state tables differ slightly 
from those in other tables, due to slight variations in 
the weighting procedures used to derive the estimates. 
For partnerships an additional source of difference arose 
from the exclusion of returns with addresses outside 
the 50 states from the state tables. For sole proprietor- 
ships these returns were included in the state tables in 
the "Other" category. 

Statutory special deductions 

Statutory special deductions as shown in this report 
for corporations include the deductions claimed for (1) 
net operating losses of prior years, (2) intercorporate 
dividends received, (3) dividends paid on certain pre- 
ferred stock of public utilities, and (4) Western Hemi- 
sphere trade corporations. These deductions are those 
which, by law, are allowed in addition to the ordinary 
and necessary business deductions and they are there- 
fore shown in the statistics as deductions from net 
income. 

For many corporations, net income less the statutory 
special deductions equalled Income subject to tax. 

Statistics for statutory special 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 
allowable as part of the statutory net operating loss. 

Taxes paid (or accrued) 

State and local taxes paid or accrued on business 
property or incurred in conducting business are allow- 
able deductions. Also included in the amounts shown 
are Federal import and excise duties and taxes. Ex- 
cluded, however, are: (1) Federal income and excess 
profits taxes; (2) estate, inheritance, legacy, succes- 
sion, and gift taxes; (3) income and profits taxes paid 
to a foreign country or possession of the United States 
if any portion was claimed as a tax paid on tax-free 
covenant bonds; and (4) unidentifiable amounts of taxes 
reported in cost of sales and operations. 

Total assets 

Total assets for partnerships and corporation returns 
are derived from end-of-year balance sheet schedules. 
The classification of corporation returns with "zero 
assets" is restricted to (1) returns of liquidating or 
dissolving corporations which have disposed of all assets 



and are filing final income tax returns, (2) merging 
corporations whose assets have been included in the 
returns of the acquiring corporations, and (3) foreign 
corporations doing business in the United States unless 
they are foreign insurance companies providing balance 
sheet information for United States branches. 

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

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

Total compiled deductions 

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 of noncapital assets. These deductions were 
applied against Total compiled receipts in arriving at 
Compiled net profit or loss shown in this report. 

For mutual insurance companies (other than life or 
marine, and other fire insurance companies issuing 
perpetual policies), total compiled deductions, reflecting 
the statutory reporting requirements, were limited to 
investment expenses but also included net loss from 
sales of noncapital assets. 

Total compiled receipts 

Total compiled receipts on corporation returns are 
gross taxable receipts before deduction of cost of goods 
sold, cost of operations, and net loss from sales of 
property other than capital assets. The figure also 
includes nontaxable interest, but excludes all other 
nontaxable income recognized by the corporation. 

Total 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 companies re- 
ported only items of investment income and expense in 
their income statements. 

Total receipts 

This item for partnerships represents the sum of busi- 
ness receipts and investment income such as interest, 
rents, royalties, nonqualifying dividends, net gain from 
sale or exchange of property other than capital assets, 
income from farms and other partnerships, and other 
income. For purposes of this report, total receipts do 
not reflect net losses from the foregoing sources. 

DESCRIPTION OF THE SAMPLES AND LIMITATIONS 
OF THE DATA 

Description of the Samples 

The data presented in this report are based on strati- 
fied systematic samples selected before audit of returns 
and schedules for accounting periods ended July 1962 



U. S. BUSINESS TAX RETURNS, 1962 



13 



through June 1963. The calendar year accounting period 
ended December 1962 was used for nearly all sole pro- 
prietorship and most partnership returns but for some- 
what less than half the corporate returns. 

The samples were designed to fit the regular number- 
ing and grouping procedures used to process returns for 
collection and audit purposes in each of the 62 district 
offices and the Office of International Operations in 
Washington, D. C. 

District office classifications were combined when 
necessary to yield strata for sampling purposes. The 
basis for stratification for each of the three types of 
returns is as follows: Sole Proprietorships - size of 
adjusted gross income reported on Individuallncome Tax 
Returns, Form 1040 and presence of business income; 
Partnerships - size of business receipts or total income; 
Corporations - type of corporation return, and size of 
total assets or net income. 

The statistics in the basic tables of this report include 
only active returns. An active partnership or corpora- 
tion, for Statistics of Income, has at least one income 
or deduction item reported on the return form. The 
returns of inactive partnerships and corporations were 
included, however, in the count of the total number of 
returns and the number of returns in the sample as 
given in tables I and J. Also excluded from the tables 
and not counted in the totals were tentative returns, 
amended returns not associated with the original return, 
returns in the Form 990 series of exempt organizations, 
returns of partnerships and sole proprietorships electing 
to be taxed as corporations, returns of nonresident for- 
eign corporations, and returns of fiduciaries reporting 
business data on Form 1041. 

The following are brief descriptions of the samples for 
each of the three types of business. The descriptions 
for sole proprietorships and corporations contain refer- 
ences to reports which will contain more detailed infor- 
mation about these samples. 

Sole proprietorships 

The sample of 203,481 Forms 1040 with schedules C 
or F or the taxpayer's equivalent schedule was selected 



from a population of 10,380,327 individual returns with 
business income. 

Individual returns with business income which showed 
adjusted gross income of $100,000 or more were selected 
at a one-to-one rate. Various sample rates other than 
one-to-one were prescribed for the other returns included 
in the sample. The number of returns in the population, 
in the sample, and the sampling rates are shown in 
table H. 

Following the selection of the sample, there was, in 
some cases, reclassification of gample returns between 
the business and nonbusiness categories. For example, 
as shown in table H, 84,414 returns were selected for the 
sample (column 2) from the 8,446,088 population of re- 
turns (column 1) originally classified for revenue proc- 
essing as business returns with adjusted gross income of 
less than $10,000. For Statistics of Income purposes, 
247 returns were reclassified as nonbusiness, leaving 
84,167 returns (column 5) in the business category. 

Not all returns with business income, were included 
in the basic tables. 

Adjustments were made principally to exclude (1) 
schedules C or F filed by partners for the sole purpose 
of reporting self-employment income, and (2) schedules 
C or F in which Statistics of Income industrial activity 
definitions were not met. These adjustments reduced 
to 9,182,586 the number of sole proprietorships shown 
in this publication. 

A description of the sample of individual income tax 
returns on which the data for sole proprietorships are 
based is included in the report: Statistics of Income — 
Individual Income Tax Returns, 1962. 

Partnerships 

The sample of 64,604 Forms 1065 was selected from a 
population of 945,685 partnership returns. These figures 
reflect an adjustment to exclude duplicate returns some- 
times submitted by more than one partner. A further 
adjustment for inactive returns reduced the estimated 
number of active partnerships shown in the basic tables 
to 932,181. 



Table H.— SOLE PROPRIETORSHIPS: 



NUMBER OF FORM 1040 RETURNS IN POPULATION AND IN SAMPLE, PRESCRIBED AND ACHIEVED SAMPLING RATES, AND NUMBER OF FORM 
1040 BUSINESS RETURNS IN SAMPLE AND IN POPULATION BY SAMPLE STRATUM, 1962 



Sample stratum 
(Size of adjusled gross income) 



IJumber in — 



Sample 



Sampling rates 



Business,^ number in — 



Sample 



Population^ 



Grand total. 



Business returns, total 

Under *10,000 

110,000 under $30,000 

$30,000 under $100,000 

$100,000 or more 



Nonbusiuees returns, total.. 



Iteder $10,0O0._ 

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



(3) 



(4) 



Prior year delinquent returne, total. 



Under $50,0CO... 
$50,000 or core. 



-U, 564,153 

10,136,«6 

8,446,088 

1,466,714 

210,053 

13,-591 

34,038,225 

28,830,099 

5,131,384 

62,t40 

14,102 

389,432 

389,343 
134 



448,161 

201,573 

84,414 
43,881; 
59,682 
13,591 

243,193 

58,459 
153,314 
17,323 
14,102 

3,390 

3,256 
134 



.0100 

.0300 

.3000 

1.0000 



.0020 

.0300 

.3000 

1.0000 



.0100 
1.0000 



.0100 

.0299 

.2841 

1.0000 



.0020 

.0299 

.2765 

1 .0000 



.0084 
1.0000 



(5) 



200,737 

84,167 
43,724 
59,377 
13,4o9 

1,668 
249 

842 
390 
187 

1,076 
1,022 



(6) 



10,380,327 

10,105,482 

8,421,750 

1,451,256 

209,007 

13,469 

152,580 

122,799 

28,132 

1,412 

187 



122,2t.5 
122,211 



^Data in columr.s (5) and (6) opposite business returns in the stub exclude such returns subsequently reclassified after the sampling stage as nonbusiness returns; data opposite 
nonbusiiress returns in the stub represents returns subsequently reclassified as business returns. 

^Estimeted by multiplying the reciprocal of the achieved sampling rate (column 4) by the number in the sample (column 5). 



14 



U. S. BUSINESS TAX RETURNS, 1962 



Table I . —PARTNERSHIPS: NUMBER OF FORMS 1065 IN POPULATION, NUMBER OF 
RETURNS IN SAMPLE, AND PRESCRIBED AND ACHIEVED SAMPLING RATES, BY 
SAMPLE STRATUM, 1962 



Sample stratum 


U-unDer ^: f returns in^ — 


Sampling rate 


(Size of business receipts) 


P'jpulation 


Sample 


Prescribed 


Achieved 




ll) 


(2) 


i3l 


1 - 1 




945, o85 

382,027 

43,483 

19,306 

869 


64,604 

35,380 

3,549 

19,306 

869 


.0400 

.2000 

1.0000 

1.0000 




Business receipts, or total income: 

Under $200,000 

$200,000 under $500,000 

$500,000 under $5,000,000^ 

^5, 000,000 or more= 


.0407 

.1966 

1.0000 

1.0000 



^Adjusted for duplicate returns and includes inactive partnership returns. 
^Excluding returns with total assets of $5,000,000 or more. 
^Including returns with business receipts or total income $500,000 under $5,000,000 
having total assets of $5,000,000 or more. 



Partnership returns with business receipts or total 
income (which is defined as business receipts plus 
investment income less cost of goods sold) of $500,000 
or more were selected at a one-to-one rate. Various 
sample rates other than one-to-one were prescribed for 
the other returns included in the sample. The number 
of returns in the population, in the sample, and the 
sampling rates are shown in table 1, 

Corporations Form 1120, 1120L, 1120M, 1120S, and 
1120F (resident) 

The sample of 179,319 returns in the Form 1120 
series was selected from a population of 1,318,531 
corporation income tax returns. An adjustment for 
inactive corporations reduced the estimated number of 
corporations in the basic tables to 1,268,042. 

Corporation returns with total assets or net income of 
$1,000,000 or more were selected at a one-to-one rate. 
Various sample rates other than one-to-one were pre- 
scribed for other returns included in the sample. The 
number of returns in the population, in the sample, and 
the sampling rates are shown in table J. 

Table J.— CORPORATIONS: NUMBER OF FORMS 1120, 1120-F (RESIDENT ONLY), 
1120-L, I120-M, AND 1120-S, IN POPULATION, NUMBER OF RETURNS IN 
SAMPLE, AND PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE STRATUM 





Numbei of returns in^ — 


Sampling rate 


(Size of total assets) 


Population 


Sample 


Prescribed 


Achieved 




(1) 


(2) 


(3) 


(4) 


Corporation returns, total 

Forms 1120, 1120-L, 1120-M, 1120-F.... 
Assets zero or not reported 


1,313,531 

1,193,438 

56,309 

601,434 

442,988 

79,779 

12,923 

125,033 

113,477 
6,603 

13 


179,319 

166,894 

5,313 
29,256 
39,618 
79,779 
12,928 

12,425 

5,809 

6,603 
13 


0.1000 
0.050O 
0.1000 
1.0000 
1.0000 

0.0500 
l.OOOO 

1 . 0000 


0.0944 
0.0486 


$100,000 under $1,000,000 

$1,000,000 under $10.000,0002. . . 
^10,000,000 or more.. 


0.0894 
l.OOOO 
1.0000 


Under *1, 000, 000, zero or not 


0.0490 


$1,000,000 under $10,000,000 

$10,000,000 or raore^ 


1.0000 
1.0000 



^Includes returns of inactive corporations. 

^Includes special types of returns such as consolidated returns, personal holding 
company schedules, life and mutual insurance companies returns, resident foreign 
corporation returns, returns with overpayment of tax and returns filed under Section 
1361, regardless of size of total assets. 

^Or returns with net income or deficit of $1,000,000 or more. 



A detailed description of the sample of corporation 
income tax returns will be included in the report: 
Statistics of Income — Corporation Income Tax Returns, 
1962. 



Method of estimation 

The total number of individual returns with business 
schedules, partnership returns, and corporation returns 
in the populations were determined from counts made in 
each of the Internal Revenue district offices and submit- 
ted to the Statistics Division. 

The adequacy of response by sampling stratum or class 
for each district office was reviewed by applying for each 
district office the prescribed sample rate to the number 
of returns and comparing this expected sample size with 
the number of sample returns actually received from 
each office. When receipts of returns appeared to be 
inadequate, a foUowup procedure was employed to obtain 
the missing returns. Estimates for all returns were 
determined by multiplying the sample data by national 
weights obtained by dividing the total number of returns 
in a sampling stratum or class by the number of sample 
returns received in that stratum or class, and then sum- 
marizing the data for all classes. 

Limitations of the Data 
Sampling variability 

The relative sampling variability of an estimate is the 
sampling variability 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 upper and lower limits within 
which 19 out of 20 estimates derived from similarly 
selected samples would be expected to fall. Relative 
sampling variabilities of selected estimates for sole 
proprietorships, partnerships, and corporations by se- 
lected industries are shown in tables K, L, and M. 

Data were deleted from tables where sampling vari- 
ability was considered excessive. Where such deletions 
were made, the applicable tables have been footnoted. 
The absence of statistics for items, indicated by means 
of a dash, may be interpreted in several ways. If the 
statistics were based on returns sampled at the 100 
percent rate, the dash indicates no returns with the 
particular characteristics. But if the statistics were 
based on returns sampled at less than the 100 percent 
rate, either there were no returns in the population with 
the particular characteristic, or, because of their rarity, 
instances of the characteristics were not present among 
the sample returns. 

Response and other nonsampling errors 

In processing returns for collection purposes in the 
district offices and in processing the samples of returns 
for statistical purposes, several steps were taken to re- 
duce taxpayer-reporting errors and errors introduced 
in data processing operations. A large proportion of the 
returns were mathematically verified, but not audited, 
before they were made available for sample selection. 
Corrections resulting from mathematical verification of 
the taxpayer's entries are reflected in the statistics. 

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



U. S. BUSINESS TAX RETURNS, 1962 

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

INDUSTRIAL GROUPS 



15 



Industrial group 



TIT 



Relative 
SBjnpllng 
varia- 
bility 



Business receipts 



Relative 
sampling 
varia- 
bility 



Depr*ciQt_Ion 



Relative 
sampling 
varia- 
bility 

(r*fe*nt) 



^.elutive 
sampling 
varia- 

bility 

ffvrcMtfJ 



Net lous' 



Relative 
■ampllng 
varia- 
bility 

ff»fc«wl> 



(2) 



(3) 



(4) 



(6) 



(7) 



18) 



(9) 



All Industrial groups 

Agriculttire, for«stry, and fisheries 

Fams 

Field crop farms 

Livestock farms 

Other farms 

Agricultural services, hunting, trapping, and forestry 

Hsrticultural services 

Offices of veterinarians and animal hospitals 

Other agricxilture, forestry, and services 

Fisheries 

Mining and quarrying 

Crude petroleum and natural gas 

Other mining, including quarrying 

Construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Electrical work 

Other special trade contractors 

Contractors not allocable 

llanufacturing 

Food and kindred products , including beverages 

Textile mill products 

Apparel, other finished products made froa fabrics, and similar 

materials 

Lumber and wood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Chonicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machinery and trBnsportation 

equlpaent 

Machinery, except electrical and transportation equipnent 

Electrical machinery , equipaent, and supplies 

Transportation equipaent 

Other mantifacturing industries 

Transportation, cctmmnication, and sanitary services 

Motor freight transportation and warehousing 

Other transportation 

Conmunication, wat«r supply, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Electrical goods 

Hardware, plumbing and heating and cooling equipnent, and supplies 

Beer, wine, and distilled alcoholic beverages 

Dry goods and apparel 

Drugs , chemicals and allied products 

Lumber and construction materials 

Machinery, equipnent, and supplies 

Ifctor vehicles and automotive equipnent 

Farm products — raw materials 

Other wholesalers 

Retail trade -, 

Food 

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

Bakeries 

Other food stores 

General merchandise 

Apparel and accessories 

Furniture, borne furnishings, and equipnent 

Automotive dealers 

Gasoline service stations 

Eating and drinking places 

Building materials 

Hardware and farm equipaent 

Sporting goods stores and bicycle shops 

Fuel and ice dealers 

Antique and secondhand stores 

Drug end proprietary stores 

Liquor stores 

News dealers and stands; cigar stores and stands 

Florists 

Jewelry stores 

Other retail trade 

Wholesale and retail trade not allocable 



9,182,586 



6,550,863 



7,245,222 



l,925,90i 



3,4M, 116 

3,319,262 

1,280,251 

1,641,685 

397,326 

101,488 
43,291 
12,670 
45,527 

23,366 

34,987 

23,561 
11,426 

687,187 

116, 522 

542,883 

59,449 

42,352 

441,082 

27,782 

180,805 

17,818 
2,261 

7,820 

46,656 

9,630 

29, 523 
3,159 
1,402 
6,187 
1,153 



9,173 

16,396 

2,775 

3,792 

23,060 

283,955 

199,985 
72,261 
11,7I» 

1,888,602 
319,131 

44,629 
4,842 
5,160 
3,208 

U,682 

6,730 
9,021 
17,911 
11,535 
17,533 
186,880 

1,514,774 

321,517 

267,872 

13,980 

39,665 

136,359 
64,811 
78,914 
65,549 
197,076 
298,230 

25,027 
36,292 
12,347 
18,721 
31,385 

33,918 
24,753 
22,868 
16,258 
20,367 
U0,382 

54,697 



0.87 

0.89 
1.64 
1.41 
2.98 

6.08 
9.54 
14.18 
9.32 

12.57 



10.54 
17.50 

2.26 

5.39 
2.59 
7.88 
9.17 
2.90 
11.58 

4.42 

13.97 
38.04 

20.28 
9.21 
19.50 

U.35 
30.01 
60. U 
23.02 
51.30 



18.40 
13.50 
33.07 
30.75 
12.58 

3.68 

4.35 
7.66 
17.34 



3.22 

8.80 
24.95 
24.11 
29.85 
18. U 

22.44 
18.91 
14.10 
18.66 
13.84 
4.20 

1.48 

3.52 
3.89 
17.40 
9.72 

5.43 
7.64 
6.78 
7.43 
4.36 
3.55 

11.67 
9.98 
16.81 
13.79 
11.88 

9.05 
U.39 
13.95 
14.91 
13.22 

5.83 

8.41 



3,376,333 

3,254,989 

1,266,433 

1,631,631 

356,925 

98,514 
42,983 
12,603 
42,928 

22,830 

31,515 

22,599 
8,915 

682,609 

U5,418 

539,332 

59,179 

42,214 

438,439 

27,359 

177,509 

17,647 
2,261 

7,583 
45,652 
9,393 

29,048 
3,125 
1,401 
6,052 
1,154 



8,806 
16,228 
2,638 
3,792 
22,729 

282,761 

199,047 
72,010 
11,704 

1,876,460 



44,491 
4,808 
5,127 
3,175 

11,548 

6,495 
9,017 
17, OU 
11,534 
17,132 
184,748 

1,507,183 

320,076 

266,905 

13,780 

39,391 

135,578 
64,803 
78,341 
64,571 
196,910 
295,849 

24,952 
36,125 
12,348 
18,621 
31,279 

33,818 
24,649 
22, 868 
16,255 
20,266 
109,874 

54,188 



0.88 

0.90 
1.65 
1.42 
3.15 

6.13 
9.59 
14.23 
9.43 

12.77 



10.79 
19.72 

2.27 

5.42 
2.60 
7.89 
9.19 
2.91 
U.66 

4.47 

14.05 
38.04 

20.57 
9.32 
19.76 

11.46 
30.27 
50.11 
23.30 
51.30 



18.83 
13.58 
34.50 
30.75 
12.69 

3.69 

4.36 
7.69 

17.34 



3.23 

8.82 
25.08 
24.22 
30. U 
18.25 

22.82 
18.92 
13.51 
18.66 
13.96 
4.22 

1.50 

3.53 
3.90 
17.52 
9.76 

5.45 
7.64 
6.81 
7.49 
4.36 
3.56 

11.69 
10.01 
16.81 
13.82 
11.90 

9.06 
11.41 
13.95 
U.91 
13.24 

5.84 

8.46 



2,674,392 

2,584,945 
980,075 

1,325,440 
279,430 

74,124 
30,731 
11,491 
31,902 

15,323 

26,064 

18,303 
7,761 

426,119 

90,379 
319,636 

43,490 

28,380 
247,766 

16,104 

134,444 

14,218 
1,471 



5,600 
34,387 
7,147 

22,924 
2,046 
1,161 
4,073 

850 



7,056 
13,535 
2,145 
2,887 
1A,944 

218,173 

158,849 

49,933 

9,391 



207,984 

34,317 
3,868 
3,208 
2,253 
6,733 

3,691 
6,803 

12,748 
8,527 

12,015 
113,821 



242,096 

202,763 

11,812 

27, 521 

76,521 
46,491 
63,003 
40,331 
152,040 
222,679 

19,735 
29,726 
9,136 
13,400 
16,050 

30,475 
19,891 
12,087 
12,780 
15,578 
70,404 

38,818 



1.03 

1.06 
1.90 
1.59 
3.54 

7.13 
U.38 
14.71 
11.27 

15.32 



11.66 
20.98 

2.87 

6.07 
3.37 
9.17 

11.03 
3.86 

15.05 

5.00 

15.49 
45.00 

23. U 
10.77 
22.53 

11.89 
36.07 
55.12 
27.45 
60.00 



20.78 
14.54 
37. U 
34.71 
U.71 

4.11 

4.85 
8.58 
19.15 

1.56 

3.93 

10.00 
27.71 
29.05 
33.91 
24.68 

29.64 
21.70 
15.52 
19.56 
16.46 
5.32 

1.76 

4.08 
4.49 
19.07 
U.58 

7.10 
9.08 
7.59 
8.91 
4.96 
4.07 

13.00 
10.60 
19.51 
16.03 
16.04 

9.44 
12.53 
19.00 
16.73 
15.00 

7.14 

9.55 



2,404,486 

2,302,494 
974,710 

1,104,924 
222,860 

83,223 
38,751 
12,231 
32,241 

18,769 

19,025 

13,120 
5,905 

628,881 

100,693 
503,747 
54,123 
38,100 
411,524 
24,441 

145, 119 

14,555 
1,904 

6,872 
38, 303 
7,144 

23,782 
2,314 
1,164 
4,472 
1,020 

7,092 
13,611 
2,308 
2,545 
18,033 

231,482 

160,198 

61,684 

9,600 

1,535,639 

270,439 

39,766 
4,100 
4,439 
2,756 
9,770 

5,163 
7,715 

14,289 
9,751 

14,008 
158,682 



269,245 

223, 867 

U,952 

33,426 

106,564 

52,759 

63, 528 

49,073 

167,681 

233,199 

20,222 
30,109 
8,336 
15,928 
22,063 

31,630 
21,195 
21,064 
13, 570 
16,785 
80,783 

41,366 



1.11 
1.14 
1.90 
1.78 
4.05 

6.61 
10.15 
U.42 
10.69 

14.16 



14.21 
23.71 

2.37 

5.77 
2.69 
8.27 
9.66 
3.01 
12.33 

4.91 

15.33 
41.60 

21.51 
10.22 
22.54 

12.23 
34.31 
54.98 
26.70 
54.31 



20.81 
U.61 
36.48 
37.41 
U.43 

4.03 

4.78 
8.29 
19.13 



3.44 

9.30 
26.73 
25.64 
32.08 
19.94 

25.18 
20.40 
14.54 
18.28 
15.36 
4.50 

1.65 

3.80 
4.20 
17.49 
10.58 

6.11 
8.31 
7.56 
8.37 
4.73 
4.00 

12.86 
10.94 
20.03 
14.87 
13.58 

9.24 
12.13 
14.01 
16.26 
14.50 
6.77 
9.52 



1,037,727 

1,014,967 
304,736 
536,362 
173,669 

18,161 
4,540 

13,182 
4,599 



10,442 
5,417 

57, 539 

15,797 
38,501 
5,226 
4,252 
29,023 
3,241 

35,482 
3,263 

848 
8,353 
2,483 

5,741 
645 
(') 

1,7U 
(') 



2,081 
2,786 

1,247 
4,927 

52,265 

39,783 
10,374 
2,106 

351,914 
48,354 

4,663 
741 
722 
(') 

1,912 

1,566 
1,306 
3,422 
1,784 
3,424 
28,162 

290,529 

52,172 

43,905 

2,028 

6,239 

29,596 
12,044 
15,387 
16,478 
29,395 
65,031 

4,805 
6,182 
3,961 
2,793 
9,317 

2,236 

3,557 
1,805 
2,686 
3,482 
29,598 
13,030 



16 



U. S. BUSINESS TAX RETURNS, 1962 



Table K.— SOLE PROPRIETORSHIPS: 



RELATIVE SAMPLING VARIABILITY OF SELECTED FREQUENCY ESTIMATES, AT THE TWO STANDARD DEVIATION LEVEL, BY 
INDUSTRIAL GROUPS— Continued 



Industrial group 



Relative 
sampling 



Business receipts 



Relative 
sampling 

varia- 
bility 

(Ptrevnt) 



Depreciation 



Relative 
sampling 
varia- 
bility 



(■Per( 



nO 



Net profit 



Relative 

sampling 

varia- 

bilit;, 

(■perccnfj 



Net losr^ 



Relative 
sampling 
varia- 
bility 

ffercMtJ 



(1) 



(3) 



(S) 



(10) 



Finance, insurance, and real estate 

Credit agencies other than banks 

Security and comiDodily brokers, dealers, exchanges, and services. 
Insurance agents, brokers, and services 

Real estate 

Operators { except developers ) ■ 

Lessors 

Agents , brokers , and managers 

Other real estate 



Other finance, insurance, and real estate. 



Lodging services 

Hotels 

Tourist courts and motels 

Rooming houses, camps, and other lodging places 

Personal services 

Laundries, laundry services, and cleaning and dyeing plants... 

Photographic studios, including commercial photograph^' 

Beauty and barber shops, including schools 

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

Funeral services and crematories 

Other personal services 



Business services 

Advertising 

Mercantile consumer credit, collection and adjustment agencies 

Services to dwelling and other buildings 

Other business services 

Automotive services 

Automobile parking 

Automobile repair shops 

Other automotive services. 



including rentals. 



Repair services, except automotive 

Recreational services , 

Motion picture production, distribution, and service industries. 

Motion picture theatres 

Bowling alleys and billiard and pool parlors 

Other amusement and recreational services 

Professional services 



Medical and other health services 

Offices of physicians, surgeons, and oculists. 

Offices of dentists and dental surgeons 

Medical and dental laboratories 

Other medical and health services 



Legal services 

Educational services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 



Other services. 



Nature of business not allocable. 



5,242 

19,507 

168,355 

237,732 
-36,459 

U, 579 
169,375 

17,319 

41,838 



121,350 
12,728 
40, 165 
68,457 

500,975 
85,318 
27,019 

298,737 
22,498 
14,0(» 
53,394 

226,871 
15,104 
4,114 
34,352 

173,301 

139,145 

5,316 

121,543 

12,286 

182,279 

110,695 

3,664 

4,641 

10,091 

92,299 

770,039 

408,685 
152,960 
82,898 
10,621 
162,206 

132,891 
31,640 
48,424 
98,399 

81,397 



57,509 



21.45 
12.39 
4.38 

3.71 
9.70 

15.20 
4.42 

13.11 

8.75 



5.53 
16.75 



7.51 

2.79 

7.03 

12.32 

3.62 

13.71 
14.29 
8.90 

3.90 
14.66 
29.31 
10.47 

4.46 

5.31 
30.36 

5.69 
16.77 

4.63 

5.66 
28.16 
27.20 
19.24 

6.22 

1.84 

2.51 

3.33 

5.34 

16.99 

4.73 

4.37 
6.69 
7.24 
5.57 
6.92 



460,334 

5,199 

18,315 

166,733 

228,736 
35,949 
14,356 

161, 553 
16,873 

41,351 

2,112,425 

120,698 
12,627 
40,117 
67,954 

499,324 
84,880 
26, 718 

298, 066 
22,465 
14,002 
53,193 

222,716 
15,090 
4,115 
34,252 

169,259 

138,215 

5,316 

120,687 

12,212 

181, 875 

107,054 

3,319 

4,435 

9,957 

89,343 

765,060 

406,687 

152,291 

82, 552 

10,384 

161,460 

132,094 
81, 573 
46,713 
97,993 

77,483 



21.58 
12.71 
4.40 

3.79 
9.77 

15.31 
4.53 

13.25 

8.79 

1.17 
5.55 
16.61 
9.45 
7.54 

2.79 

7.05 
12.41 

3.63 
13.73 
14.30 

8.92 

3.95 
14.67 
29.31 
10.49 

4.52 

5.33 
30.36 

5.71 
16.85 

4.64 

5.77 
29.23 
27.73 
19.38 

6.34 

1.85 

2.52 
3.33 
5.35 
17.16 
4.74 

4.39 
6.70 
7.37 
5.58 

7.05 



297,695 

2,643 

10,246 

103,904 

151,894 
29,232 

8,855 

104,671 

9,136 

29,008. 

1,4U,573 
99,835 
10, 145 
35,368 
54,322 

344,560 
64,467 
21,546 

208,115 
13, 129 
13, 149 
24, 154 

123, 526 
8,956 
2,333 
18,278 
93,959 

98,352 
1,617 

87,856 
8,879 

119,261 

69,258 
2,158 
3,402 
6,969 

55,729 

517,638 

285,795 
137,546 

71,114 
7,976 

69,159 

88, 500 
47,186 
29,854 
66,303 

39,143 



29.81 

17.10 

5.53 

4.66 
10.74 
19.33 

5.65 
17.71 

10.04 

1.44 

6.10 

18.77 
10.03 
8.45 

3.34 
7.98 
14.00 
4.30 
18.49 
14.71 
13.00 

5.21 
18.76 
37.72 
14.16 

5.95 

6.30 
42.80 

6.74 
19.39 

5.74 

7.10 
36.24 
31.33 
23.04 

7.86 

2.12 

2.72 
3.43 
5.52 
19.26 
6.79 

5.03 
6.73 
9.08 
6.80 

9.62 



4,580 

13,499 

152,217 

185,644 
22,310 
10,139 

138,674 
14, 521 

35,284 

1,847,426 

79,610 

8,303 

25,548 

45,759 

450,458 
68,170 
20, 351 

279,409 
21,561 
12,682 
48,285 

195,211 

13,381 

3,715 

32,166 

145,949 

121,592 
4,635 

107,432 
9,525 

152,864 

77,386 
2,606 
2,792 
7,9% 

63,992 

712,419 

336,892 
143,747 
80,620 
9,285 
153,240 

121,149 
73,678 
40,315 
90,385 

57,886 

41,940 



23.01 
14.55 
4.55 

4.18 
12.48 
18.40 

4.84 
14.21 

9.49 

1.26 

6.87 
20.59 
11.74 

9.29 

2.92 

7.68 
14.51 

3.73 
14.06 
14.76 

9.24 

4.21 
15.48 
30.96 
10.83 

4.86 

5.66 
27.18 

6.07 
19. CB 

5.06 

6.77 
33.15 
34.24 
21.74 

7.47 

1.91 

2.55 
3.32 

5.38 
17.92 
4.84 

4.57 
7.07 
7.91 
5. SB 

8.06 



662 

5,874 
15,703 

51,682 
14, 148 

4,439 
30,497 

2,798 

6,454 

283,073 

41,-640 
4,425 
14,616 
22, 599 

50,266 
17,148 
6,669 
19,227 
938 
1,328 
4,976 

31,492 
1,723 

2,186 
27, 183 

17,452 

14,111 
2,661 

29,246 

33,076 
1,059 
1,848 
2,095 

28,074 

56,405 

21,414 
9,173 
2,273 
1,203 
8,765 

11,408 
7,662 
8,106 

7,815 

23,476 

11 . 470 



59.21 
23.66 
15.88 

8.23 
15.48 
26.85 
10.96 
33.81 

22.68 

3.66 

9.40 
23.75 
15.35 
12.83 

9.60 
17.12 
23.30 
15.44 
63.97 
53.46 
32.84 

10.67 
45.15 

41.26 

U.50 

15.53 

16.51 
35.55 

11.63 
10.41 
53.07 
44.43 
41.24 
11.32 

7.67 

13.52 
19.43 
38.89 
55.36 
22.75 

15.43 
21.09 
18.13 
20.50 

13.52 



^Excludes 11,460 Sole Proprietorship returns with breakevens. 

^Estimates not shown separately because of high sampling variability. Howe-.fer 



data are included in the appropriate totals. 



with data not on appropriate return lines, and returns 
witli obvious errors were edited and the data properly 
transcribed. Mechanical transcribing to punch cards 
was verified by the process of repeat punching, and, 
prior to tabulating, tests for consistency were applied 
while the information was being processed through the 
electronic computer system. 

An extensive system of sample management and control 
was used to insure the selection of the prescribed 



samples. Sample controls were maintained on a district 
basis using the most detailed Internal Revenue Service 
numbering and grouping system for classifying returns. 
Name control files which are historical records of the 
tax return information for very large taxpayers provided 
a further check on the completeness of the samples. 

Practical operating considerations allowed a reason- 
able tolerance in controlling the selection of the sample 
returns and the processing of the data. 



U. S. BUSINESS TAX RETURNS. 1962 



17 



Table L . —ACTIVE PARTNERSHIPS: 



REMTIVE SAMPLING VARIABILITY OF SELECTED FREQUENCY ESTIMATES, AT THE TWO STANDARD DEVIATION LEVEL. BY 
INDUSTRIAL CROUPS 



Industrial group 



Relative 
sampling 
varia- 
bility 
(F»rcwt) 



^•eipte 



Relative 
sampling 
varia- 
bility 

(Pore»rtl) 



Fa;,nieiiT.-s to ^MU'tiu-T 



Relative 

sampling 

varia- 

bility 



I>-1"' 



Relative 
sampling 



bility 
(Ptrewnt) 



Relative 
sampling 
varia- 
bility 



loe = l 



Relative 
sampling 
varia- 
bility 
<r«rc«ntj 



;) 



•(3) 



i) 



(b) 



17) 



(11) 



All industrial groups. 



Agriculture, forestry, and fisheries. 

Farms 

Field crop farnis 

Li ves tock farms 

Other farms 



Horticultural services 

Offices of veterinarians and anloial hospitals 

Fisheries 

Other agriculture, forestry, and services.... 



Mining. 



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



Construction 

General contractors. 
Special trade contractors. 



Plumbing, heating, and air conditioning. 

Electrical work 

Other special trade contractors 

Contractors not allocable 



Manufacturing. 



beverages . 



Food and kindrea -or 

Textile mill products. 

Apparel and other 'finished products made from 

fabrics , and similar materials 

Lumber and wood products, except furniture.... 
Furniture and fixtures 



Printing, publishing, and allied industries. 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 



Fabricated metal products, except machinery and 
transportation equipment 

Machinery, except electrical and transportation 
equipnent 

Electrical machinery, equipnent, and supplies... 

Transportation equipnent 

Other manuf ac turing industries 



Transportation, communication, and sanitary services 

tfotor freight transportation and warehousing 

Other transportation 

Communication, water supply, and sanitary services 



Wholesale and retail trade. 



Wholesale trade. 



Groceries and related products 

Electrical goods 

Hardware, plumbing, heating and cooling equip- 
ment , and supplies 

Beer, wine, and distilled alcoholic beverages. 
Dry goods and apparel 



Drugs, chemicals, and allied products... 

Lumber and construction materials 

Machinery, equipnent, and supplies 

Motor vehicles and automotive equipnent. 

FaiTD products — raw materials 

Other wholesalers. . ._ 



Retail trade. 



Food 

Grocery stores, meat, fish, fruit and vegeta- 
ble markets 

Bakeries 

Other food stores 



General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipnent. 

Automotive dealers 

Gasoline service stations 



Eating and drinking places 

Btii Iding materials 

Hardware and farm equipnent 

Sporting goods stores and bicycle shops. 

Fuel and ice dealers 

Antique and secondhand stores 



Drug and proprietary stores 

Liquor stores 

News dealers and stands; cigar stores and 

stands 

Florists 

Jewelry stores 

OtJier retail trade 



Wholesale and retail trade not allocable. 



133, b47 

122,703 
32,903 
61,339 
2S,461 

2,082 
1,535 
1,553 
5,774 

15,040 

11,459 

3,581 

58,164 

18,949 
36,279 
6,066 
2,805 
27,408 
2,936 

43,091 

5,061 
750 

3,334 
7,258 
2,233 

6,429 
728 
400 

1,991 
703 



3,285 

5,275 
495 
668 

4,476 

17,032 

11,364 
3,364 
2,304 

267,493 
40,960 

7,383 



613 
1,242 
1,557 
532 
1,630 
3,095 
2,762 
3,4«0 
17,798 

220,585 



33,283 
2,072 
2,692 

11, 584 
14, 547 
14,461 
15,612 
29,257 

42,112 
5,301 
9,330 
1,410 
2,126 
1,744 

7,888 
5,612 

781 
2,854 
2,988 
14,431 

5,948 



119,510 



735,554 



213,722 



2.43 

2.56 
5.23 
3.77 
5.62 

21.19 
24.69 

24.11 
12.05 

7.66 
8.84 
15.52 

3.74 
6.44 
4.88 
11.95 
17.53 
5.67 
17.63 

4.25 

11.65 
30.67 

14.62 
10.79 
19.62 

11.67 
32.74 
45.42 
20.43 
32.49 



15.72 

12.68 
39.36 
34.91 

13.53 

7.21 

8.85 
16.26 
19.86 

1.51 

4.10 

9.15 
29.23 

28.69 
21.86 
20.50 

35.91 
20.78 
15.81 
16.93 
12.94 
6.55 

1.73 

4.55 

4.83 
20.95 
18.51 

8.60 
7.69 
7.68 
6.68 
5.47 

4.57 
12. U 

9.00 
25.39 
19.81 
23.10 

10.18 
12.10 

33.90 
13.95 
17.39 
7.78 

U.28 



128,943 

118,497 
32,509 
60,010 
25,978 

2,082 
1,535 
1,503 
5,326 

13,379 

10,198 
3,131 

57, 513 

18,526 
36,100 
6,041 
2,804 
27,255 
2,837 

42,373 

4,987 
750 

3,286 
7,056 
2,233 

6,307 
728 
400 

1,990 
683 



3,235 

5,225 
446 
669 

4,378 

16,737 

11,315 
3,167 

2,255 

265,481 

40,605 

7,383 



613 
1,242 
1,557 

532 
1,630 
3,046 
2,738 
3,475 
17,521 

219,051 

37,924 

33,185 
2,072 
2,667 

11,559 
14,473 
14,436 
15,439 
29,183 

41,817 
5,178 
9,756 
1,410 
2,076 
1,719 

7,888 
5,587 

781 
2,799 
2,939 
14,087 

5,825 I 



2.48 

2.61 
5.25 
3.81 
5.88 

21.19 
24.69 
24.48 
12.49 

8.10 

9.35 
16.38 

3.76 
6.50 
4.89 
11.97 
17.52 
5.68 
17.82 

4.28 

11 
30.65 

14.69 
10.93 
19.62 

11.78 
32.74 
45.42 
20.43 

32.91 



15.82 

12.74 
40.94 
34.91 
13.66 

7.27 

8.86 
16.76 
20.07 

1.52 

4.11 

9.15 
29.23 

28.69 

21 

20.50 

35.91 
20.78 
15.91 
16.99 
12.96 
6.60 

1.74 

4.55 

4.84 
20.95 
18.59 

8.61 
7.71 
7.69 
6.70 
5.48 

4.58 
12.25 

9.03 
25.39 
20.01 
23.27 

10.18 
12.13 

33.90 

18.13 

17.53 

7.87 

U.37 



7,384 

5,283 
1,177 
2,428 
1,678 

270 

197 

357 

1,277 

2,038 

1,224 

814 

10,507 
3,549 
6,711 
1,086 

584 
5,041 

247 

9,029 

1,404 
194 

503 

1,147 

429 

1,415 

98 

I') 

534 

151 



726 

1,143 
(=) 
158 
920 

3,010 

1,936 
586 
438 

53,041 

8,205 

1,566 
212 

195 
333 

281 

(^) 
362 
754 
723 
717 
2,968 

43,699 

6,039 

5,316 
265 
453 

2,387 
3,485 
3,183 
4,273 
5,019 

5,961 

1,369 

2,937 

362 

391 

204 

2,753 
1,075 

489 

752 

2,925 

1,137 



10.84 

12.91 
27.28 
19.08 
23.01 

59.06 
69.25 
49.07 
25.18 

20.32 

26.00 
32.57 

8.93 
14.78 
11.41 
27.89 
38.81 
13.23 
61.69 

8.91 

20.53 
57.01 

31.41 
25.51 
43.75 

24.26 
72.28 

38.74 
65.53 



30.43 

26.21 
(^) 
69.20 
28.59 

16.94 

20.72 
38.67 
45.45 

3.71 

8.60 

18.13 
56.61 

51.49 
37.35 
37.19 

(^) 
38.86 
31.05 
32.40 
26.67 
14.93 

4.19 

11.12 

11.69 
57.75 
44.72 

18.54 
15.51 
15.97 
11.34 
13.38 

12.24 
22.52 
16.17 
49.90 
44.95 
66.99 

17.11 
27.02 

(') 
43.04 
34.58 
17,00 

24.20 



109,724 

100,171 
29,402 
52, 141 
18,628 

1,811 
1,412 
1,404 
4,926 

11,630 
8,759 
2,871 

45,731 
14,412 
29,218 
5,313 
2,236 
21,669 
2,101 

37,393 

4,624 
692 

2,889 

6,285 

2,012 

5,264 

655 

373 

1,803 

618 



2,937 

4,560 

397 

593 

3,641 

14,713 

9,972 
2,781 
1,960 

223,183 
31,459 

6,054 

739 

584 
1,077 
1,158 

454 
1,284 
2,144 
2,384 
2,527 
13,054 

187, 039 

33,478 

29,231 
1,974 
2,273 

9,738 
12,305 
12,266 
12,224 
25,014 

35,947 
4,655 
8,573 
1,237 
1,938 
1,056 

7,453 
4,956 

534 
2,377 
2,521 
10,767 

4,685 



2.72 

2.87 
5.53 
4.10 
6.95 

22.72 
25.74 
25.28 

13.02 

8.67 

10.06 
17.18 

4.23 

7.31 

5.43 

12.71 

19.52 

6.37 

20.91 

4.54 

12.01 
31.67 

15.39 
11.54 
20.57 

12.85 
34.13 
46.91 
21.41 
34.60 



16.37 

13.57 
42.70 
36.77 
14.80 

7.75 

9.43 
17.94 
21.47 

1.69 

4.54 

9.67 
31.07 

28.95 
22.69 
22.68 
37.84 
22.63 
18.16 
17.99 
14.49 
7.45 

1.91 
4.82 

5.11 
21.45 
20.11 

9.32 

8.33 
8.29 
7.27 
5.92 

4.95 
12.79 

9.54 
27.05 
20.69 
29.59 

10.45 
15.79 

40.55 
19.66 
13.86 
8.94 

12.36 



101,664 

93,796 
26,252 
46,916 
20,628 

1,712 

1,486 

965 

3,705 

8,944 

6,690 
2,254 

49,019 

15,240 

31,301 

5,359 

2,330 

23,612 

2,478 

35, 119 

3,849 
660 

2,971 
6,039 
1,816 

5,208 
636 
366 

1,595 
564 



2,676 

4,558 
298 
496 

3,385 

13,046 

8,982 
2,327 

1,737 

217,842 
33, 535 

6,213 

712 

547 

993 

1,373 

448 

1,365 
2,465 
2,278 
2,788 
14,353 

179,328 

32,805 

28,935 
1,719 
2,151 

8,774 
11,684 
11,530 
12,568 
24,415 

33,691 
3,972 
7,964 
860 
1,324 
1,247 

7,242 
4,982 

750 
2,327 
2,463 
10,230 
4,979 



2.64 

2.98 
5.87 
4.34 
6.61 

23.36 
25.10 
30.46 
14.86 

9.88 
11.54 
19.22 

4.09 

7.15 
5.26 
12.69 
19.17 
6.11 
19.26 

4.69 

12.97 
32.40 

15.39 
11.82 
21.66 

12.89 
35.03 
47.76 
22.63 
36.77 



17.16 

13.58 
46.87 
39.47 
15.28 

8.21 

9.92 

19.47 
22,76 

1.72 

4.46 

9.73 
31.51 

29.53 
23.59 
21.55 

38.25 
22.39 
17.38 
18.45 
14.14 
7.19 

1.96 



5.17 
22.98 
20.66 

9.60 
8.53 
8.56 
7.28 
5.99 

5.12 
13.69 

9.90 
32.30 
21.20 
27.31 

10.60 
12.79 

34.67 
19.86 
19.11 
9.20 
12.16 



31,981 

28,905 
6,651 

14,422 
7,832 

370 
(') 

583 
2,069 

6,096 
4,770 
1,326 

9,144 

3,709 

4,976 

706 

474 

3,796 

459 

7,974 
1,212 

364 

1,219 

417 

1,222 

(') 

395 

144 



606 

717 
196 
( = ) 
1,091 

3,966 

2,382 

1,037 
567 

49,649 
7,424 
1,169 

(') 

249 

184 

265 
630 
485 
692 
3,4i4 

41,256 

5,242 

4,348 
353 
541 

2,309 
2,863 
2,931 
3,044 
4,842 

8,422 

1,329 

1,666 

550 

302 

497 

646 
630 



(') 



526 
525 
,201 



18 



U: S. BUSINESS TAX RETURNS, 1962 



Table L —ACTIVE PARTNERSHIPS: 



RELATIVE SAMPLING VARIABILITY OF SELECTED FREQUENCY ESTIMATES, AT THE TWO STANDARD DEVIATION LEVEL, BY 
INDUSTRIAL GROUPS— Continued 



Industrial group 



Relative 
sampling 
varia- 
bility 



Business receipts 



Relative 
sampling 
varia- 
bility 



Payments to partners 



Relative 
sampling 



bility 
ff.rc«iO 



Depreciation 



Relative 
sampling 
varia- 
bility 



Net profit 



Relative 
sampling 
varia- 
bility 



Relative 
sampling 
varia- 
bility 

Crm,cm,l) 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



02) 



Finance, insurance, and real estate. 



Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, 

and servi ces 

Insurance agents , brokers , and service 

Real estate 

Operators (except developers) and lessors 

Operators 

Lessors 

Agents , brokers , and managers 

Other real estate 



Other finance, insurance, and real estate. 



Lodging services » . . . 

Hotels 

Touris t courts and motels 

Rocming houses, camps, and other lodging places. 

Personal services 

Laundries, laundry services, and cleaning and 
dyeing plants 

Photographic studios. Including commercial 
photography 

Beauty and barber shops, including schools 

Shoe repair shops, shoe shine parlors, and hat 
c leaning shops 

Funeral services and crematories 

Other personal services 



Business services 

Advertising 

Mercantile and consumer credit, collection, and 

adjusting agencies 

Services to dwellings and other buildings 

Other business services 



Automotive services 

Automobile parking 

Autcmobile repair shops 

Other automotive services, including rentals. 
Repair services, except automotive 



Recreational services 

Motion picture production, distribution, and 
service industries 

Ntotion picture theaters 

Bowling alleys and billiard and pool parlors. 
Other amusement and recreational services.... 



Professional services 

Medical and other health services 

Offices of physicians, surgeons, and oculists. 

Offices of dentists and dental surgeons 

Medical and dental laboratories 

Other medical and health services 



Legal services 

Educational services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 



Other services. 



229,400 



4,077 
12,735 

167,181 
149,244 
76,622 
72,622 
6,440 
11,497 

42,842 

166,737 

14,422 

3,446 
5,518 
5,458 

34,630 

14, 511 

1,386 
13,093 

916 
3,248 
1,476 

18,348 
1,546 

640 

1,762 

14,400 

16,932 
1,020 

14, 580 
1,332 
9,443 

14,142 

781 
1,767 
2,664 
8,930 

57,637 
20,071 
10,457 
1,538 
1,921 
6,155 

21,419 
1,289 
6,325 
8,534 

1,183 



13.54 
8.40 

2.13 
2.29 
3.34 
3.45 
11.90 
8.66 

4.56 

2.11 

7.91 
16.02 
12.85 
13.06 

5.08 



25.78 
8.41 

31.96 
16.67 
25.06 

7.00 
23.82 

37.72 
22.89 

7.93 

7.32 
30.23 

7.90 
26.13 

9.91 



32.26 
22.53 

18.54 
10.13 

3.75 

6.48 

9.01 

24.32 

21.76 

11.64 

6.27 
26.73 
11.46 
10.15 

27.92 



Nature of business not allocable. 



3,447 
12,710 

161,426 

145,137 

75,977 

69,161 

6,065 

10,224 

36,979 

163,889 

14,248 
3,421 
5,517 
5,310 

34,435 

14,386 

1,386 
13,020 

917 

3,249 

1,477 

17,604 

1,522 

566 

1,761 

13,755 

16,809 
995 

14,531 
1,283 
9,389 

13,280 

681 
1,743 
2,541 
8,315 

56,990 
19,841 
10,305 
1,538 
1,867 
6,131 

21,271 
1,264 
6,153 
8,461 

1,134 
1,159 



14.42 
8.41 

2.18 
2.33 
3.36 
3.54 
12.26 
9.16 

4.92 

2.13 

7.96 
16.08 
12.85 
13.24 

5.09 



25.78 
8.43 

31.96 
16.67 
25.06 

7.14 
24.00 

40.01 

22.89 

8.U 

7.35 
30.60 

7.92 
26.60 

9.94 

8.23 

34.15 
22.68 
18.97 
10.49 

3.78 

6.52 

9.08 

24.32 

22.09 

11.66 

6.29 
26.99 
U.60 
10.19 

28.50 



10,284 
460 

605 
2,491 

5,272 
3,713 
2,556 
1,147 
714 
845 

1,456 

24,070 

2,023 
512 
811 
700 

5,321 

2,076 

278 
2,169 

(') 
601 
147 

2,556 
264 

I') 

388 
1,824 

2,780 
105 

2,555 
120 

1,497 

1,984 

(^) 
277 
474 
1,157 

7,719 

1,982 

472 

(') 

441 

909 

2,235 
(') 
1,189 
2,133 

190 
(') 



26.19 
18.90 

13.08 
15.72 
18.88 
28.48 
35.80 
31.47 

25.19 

5.97 

20.84 
40.20 
32.78 
36.41 

13.05 



57.43 
20.71 

{') 
38.58 
79.96 

18.61 
55.33 

(') 
48.23 
22.14 

18.10 
91.76 
18.96 
81.60 
24.92 

21.23 

{') 
55.40 
44.30 
27.99 

10.33 
20.40 
41.47 

45.18 
29.44 

19.29 

25.60 
19.96 

67.44 
(') 



158,948 
1,063 



960 
8,362 

142,443 
134,202 
72,563 
61,639 
4,267 
3,974 

6,120 

133,862 

12,976 
2,947 
5,167 
4,862 

29,396 

12,919 

1,141 
10, 532 

646 
3,101 
1,057 

13,136 
1,215 

296 
1,244 
10,361 

14, no 

577 
12,299 
1,234 
7,624 

10,293 

330 
1,252 
2,217 
6,494 

45,465 
16,898 
8,583 
1,439 
1,644 
5,232 

15,823 

895 

4,776 

7,073 

862 



23.00 
10.34 

2.35 
2.44 
3.44 
3.77 
14.63 
14.51 

12.29 

2.40 
8.34 
17.27 
13.27 
13.84 

5.52 



28.36 
9.38 

38.01 
17.05 
29.54 

8.26 
26.71 

54.35 
27.14 
9.33 

8.02 
40.01 

8.61 
27.11 
11.03 

9.37 

50.79 
26.74 
20.29 
11.87 

4.23 
7.08 
9.93 
25.10 
23.49 
12.72 

7.24 
31.92 
12.99 

11.11 

32.62 



155,547 
2,186 

2,691 
11,776 

111,601 
98,004 
47,122 
50,882 
5,228 
8,369 

27,293 

136,389 

9,412 
2,329 
3,554 
3,529 

28,138 

10,338 

1,164 
11,856 

744 
2,954 
1,082 

14,149 
1,215 

492 

1,491 

10,951 

14,591 
867 

12,749 

975 

7,889 

8,251 

416 
1,110 
1,768 
4,957 

53jUl 

18,313 

10,035 

1,488 

1,572 

5,218 

19,997 

988 

5,732 

8,081 

848 
889 



2.22 

20.45 

15.97 
8.74 

2.70 
2.92 
4.34 
4.17 
13.21 
10.11 

5.76 

2.37 

9.84 
19.64 
16.04 
16.24 

5.65 



28.09 
8.84 

35.43 
17.45 
29.21 

7.96 
26.71 

42.78 
24.84 
9.08 

7.89 
32.83 

8.45 
30.53 
10.84 

10.45 

43.67 
28.23 
22.96 
13.66 

3.91 
6.76 
9.19 
24.72 
24.00 
12.57 

6.48 
30.49 
11.99 
10.42 

33.12 



73,853 
379 

1,386 
958 

55,580 
51,241 
29,501 
21,740 
1,212 
3,128 

15,549 

30,351 
5,009 
1,117 
1,964 
1,928 

6,493 

4,172 

222 
1,237 

172 
295 
394 

4,197 
311. 

147 

270 

3,449 

2,342 
153 

1,832 
357 

1,555 

5,891 

365 

657 

897 

3,972 

4,528 

1,760 

423 

I') 

349 

938 

1,421 
300 
593 
454 

336 



3.41 
49.33 

25.05 
31.01 

3.97 
4.15 
5.54 
6.49 
27.55 
16.95 



5.43 

13.45 
27.75 
21.55 
22.04 

11.97 



65.00 
27.52 

74.04 
56.54 
48.84 

14.89 
52.63 

79.96 
59.06 
16.44 

19.93 
77.53 
22.59 
50.55 
24.57 

12.46 

47.84 
37.42 
31.47 

15.31 

14.22 
22.77 
46.98 

51.65 
30.92 

25.53 
55.67 
39.05 

45.12 

51.91 



^Includes 4,260 partnership returns with breakevens. 
Estimate is not shown separately because of high sampling variability. 



itowever, the data are included in the appropriate totals. 



SI 



S?l 



.g, 






-H E a) -^ • 



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M • • ■*■ 



BASIC TABLES 

CORPORATE AND NONCORPORATE BUSINESSES 

Page 

1. Number, receipts, and selected deductions by selected industries 26 

25 



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U. S. BUSINESS TAX RETURNS. 1962 



29 



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BASIC TABLES 

SOLE PROPRIETORSHIPS 



Page 

2. Number of businesses, business receipts, depreciation, net profit, 

and inventory, by industrial group 32 

3. Number of businesses, business receipts, depreciation, net profit, 

and inventory by selected industries and size of business 
receipts 34 

4. Number of businesses, business receipts, depreciation, net profit, 

net loss, and inventory by selected industries and size of net 

profit or net loss 46 

5. Income statement items by selected industries 58 

6. Income statement items by industrial division and size of business 

receipts 63 

7. Income statement items by industrial division and size of net 

profit 76 

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

of net profit to business receipts for selected industries 81 

9. Number of businesses, business receipts, and inventory, by ratio of 

business receipts to inventory end-of-year, for selected Manu- 
facturing, Wholesale and Retail trade industries 86 

10. Inventories, by method of valuation, for selected industries 88 

11. Number of businesses and selected income and deduction items, by 

State and industrial division ,..,., 89 

12. Number of returns, adjusted gross income, farm receipts, net 

profit or loss, other sources of income, and income tax after 
credits, by State and Internal Revenue District 104 

13. Number of returns, adjusted gross income, farm receipts, farm net 

profit, other sources of income, and income tax after credits, by 

size of adjusted gross income and size of net profit 114 

14. Number of returns, adjusted gross income, farm receipts, farm 

net loss, other sources of income, and income tax after credits, 

by size of adjusted gross income and size of net loss ................. 115 



31 



32 



U. S. BUSINESS TAX RETURNS, 1962 



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U. S. BUSINESS TAX RETURNS, 1962 



33 









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34 



U. S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIETORSHIPS 

Table 3.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS 



Industry and size of ^usiness receipts 



Businesses with and without net profit 



Number of 
businesses 



Business 

receipts 

(Thouaaitd 

dotlarw) 



Deprecia- 
tion 
(Thuuaand 
doilarm) 



Net profit 
( less loss ) 

(Thtutand 
doltara) 



Inventory, end-of-year 



Nujnber of 
businesses 



Amount 
(Thnu»*i>d 
dclUfi) 



Businesses with net profit 



Number of 
businesses 



Business 

receipts 

(Theuauid 

dotUrw) 



Deprecia- 
tion 
(Thtitiamnd 
dotlmtm) 



Net 
profit 
(Thousand 
dolUra) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
(Tlwmmtd 
dollmrwi 



(1) 



(2) 



(5) 



(7) 



(8) 



(10) 



(U) 



(12) 



ALL INDUSTRIES 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

AGRICULTURE, FORESTRY. AND FISHERIES 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Farms 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,0(30,000 

$5,(X)0,000 or more 

Receipts not reported 

Field crop farms 

Total 

Under $5,000 

$5,000 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, (XX) or more 

Receipts not reported 

Other fanns 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,0(X) under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 or more 

Receipts not reported 

Other Agriculture, Forestry, and 
Fisheries 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Footnotes at end of table. 



9, 132, 536 



178,420,483 



7,200,760 



23,894,781 



1,762,058 



10,582,487 



7,245,222 



159,532,121 



<, 515, 500 



27,166,780 



i, 965, 961 



4,266,312 

1,472,371 

1,679,769 

850,722 

472,221 

208,341 

31,190 

15,442 

4,610 

61 

131,547 



3,358,779 
10,600,732 
26,774,948 
29,394,073 
32, 599, 539 

28,433,327 
23,790,545 
10,512,308 
6,817,032 
639,200 



932,763 

947,785 

1,917,680 

1,300,313 

945,223 

576,210 

359,390 

135,222 

53,543 

2,356 

30,270 



1,764,119 
2,843,634 
6,095,192 
5,612,705 
4,229,531 

2,030,898 

1,021,746 

230,096 

120,246 

7,454 

1 160, 340 



308)552 
190,396 
398,192 
357,630 
278, 045 

149,426 

60,231 

U,904 

3,472 

35 

4,175 



313, 178 

365,484 

1,175,229 

1,691,576 

2,152,000 

2,149,348 

1,759,189 

629,208 

323,457 

12,076 

11,742 



3,035,120 

1,252,118 

1,477,997 

765,763 

432,090 

190,704 
73,263 
14,213 



6, 526, 526 
9,031,123 
23,628,477 
26,939,717 
29,883,254 

26,024,846 

21,436,330 

9,631,396 

5,826,427 

603,525 



435,054 

697,416 

1,563,518 

1,084,597 

792, 580 

484,930 

302,461 

114,705 

38,381 

1,858 



2,947,269 
3,255,801 
6,647,957 
5,978,220 
4,438,052 

2,238,552 

1,156,414 

311,469 

1X,751 

3,295 



3,444,116 



30,200,142 



3,277,181 



3,695,945 



105,772 



1,184,724 



2,404,436 



24,702,604 



2, 338, 024 



5,331,680 



1,931,503 

632,353 

591,185 

154,691 

47,055 

13,733 

4,453 

895 

458 

4 

67,786 



3,319,262 

1,863,999 
611,366 
574,033 
145,483 
42,510 

12,292 

3,831 

669 

302 
3 

64,274 



1,280,251 

775,808 

224,534 

197, 597 

49,912 

14,688 

3,062 

597 

223 

13 



13,817 



2,039,011 

1,088,191 
337,332 
375,436 

95,571 
27,322 

9,230 

3,234 

446 

289 

3 

50,457 



124,354 

67,504 
20,437 

17,152 
9,208 
4,545 

1,441 
622 
226 

156 
1 



3,718,641 
4,558,203 
9,054,613 
5,264,762 
3,180,787 

1,833,618 

1,285,683 

632,436 

631,8(34 

39,595 



28,311,461 

3,588,437 
4,418,574 
8,781,756 
4,946,727 
2,371,202 

1,623,581 

1,100,254 

493,038 

448,822 

34,020 



9, 543, 102 

1,516,734 
1,613,069 
3,008,354 
1,686,753 
972,516 

407,637 
169,848 
W7,506 
20,685 



13,763,359 

2,071,703 
2,805,505 
5,773,402 
3,259,974 
1,398,686 

1,220,944 

930,406 

345,582 

423,137 

34,020 



1,888,681 

130,204 
139,629 

272,857 
318,035 
309,585 

205,037 
185,429 
139,343 
182,982 
5,575 



574,507 
600, 185 
1,102,304 
527, 173 
266,600 

108,669 

56,727 

17,201 

6,388 

151 

17,276 



3,176,701 

559,126 
589, 148 
1,081,595 
510,417 
249,348 

100,093 

50,769 

15,621 

4,320 

78 

16, 186 



1,216,218 

216, 161 
218,272 
403,176 
209,246 
106,995 

33,367 

16,900 

8,426 

606 



342,965 
370,876 
673,419 
301, 171 
142,353 

66,726 

33,369 

7,195 

3,714 

73 

13,117 



100,480 

15,381 
11,037 
20,709 
16,756 
17,252 

8,576 
5,958 
1,580 
2,063 

73 

1,090 



176,335 
817,763 
1,634,038 
714, 513 
323,149 

93,501 
2,622 

11,711 
4,712 



82, 391 



3,364,532 

129, 832 
759, 236 
1,553,220 
640,702 
275,937 

75,669 

'5,947 

9,300 

3,610 

240 

'77,817 



240,937 
377,188 
735,785 
322, X3 
153,394 

34,178 

6,817 

2,536 

681 

'14, 025 



1,504,148 

'ill, 105 
382,098 
817,435 
318, 359 
122,043 

41,491 

'12,764 

7,214 

2,929 

240 



63,792 



331,413 

46,503 
58,477 
80,813 
73,811 
47,212 

17,332 
3,569 
1,9U 
1,102 
'243 

'4,574 



31,961 
19,991 
27,821 
14,161 
6,408 

2,396 

1,312 

505 

379 

1 

837 



96,171 

29,843 
18,882 
25,377 
12,559 

5,108 

1,879 

1,123 

397 

235 

1 

(') 



16,910 

4,255 
4,701 
4,591 
1,353 
1,017 

256 



n 



100 

4 



79,261 

2r,588 
14,178 
20,786 
10,701 
4,091 

1,623 
993 
297 
231 

1 



9,601 

2,U8 
1,109 
2,444 
1,602 
1,300 

517 



( = ) 



(^) 



76,136 
122,433 
288,666 
263,858 
151,122 

100,271 
106, 567 
46,178 
28,448 
■278 

767 



1,142,773 

74,778 
121,399 
235,757 
261,829 
143,901 

85,745 
101,438 
43,610 
23,503 
273 

(^) 



156,857 

6,276 
19,069 
37,344 
26, 671 
18,259 

6,189 

22,347 
850 



935,916 

68,502 
102,330 
248,413 
235,153 
125,642 

79,556 
32,086 
20,763 
22,653 
278 



(') 



41,951 

1,358 
l,0i4 
2,909 
2,029 
7,221 

14,526 

<^ 
(^) 
4,945 



1,190,268 
515,217 
511,368 
133,006 
40,221 

10,209 

3,197 

663 

334 

3 



2,302,494 

1,137,781 

496,428 

495, 500 

124,415 

35,942 

9,010 

2,534 

545 

286 

3 



974,710 

539,774 
194,311 
179,437 
45,240 
13,166 

2,268 
383 

113 
13 



598,007 
302,117 
316,063 
79, 175 
22,776 

6,742 

2,201 

427 

273 

3 



101,992 

52,487 
18,789 
15,868 
8,591 
4,279 

1,199 
613 
(^) 
48 



2,598,492 
3,732,463 
7,853,354 
4,527,159 
2,707,445 

1,341,113 

943,277 

476,951 

487,830 

34,020 



23,130,758 

2,487,730 
3,603,800 
7,599,497 
4,229,299 
2,415,115 

1,175,399 

760, 60i 

399,458 

425,836 

34,020 



3,181,627 

1,152,964 
1,400,492 
2,733,359 
1,527,190 
369,647 

295,127 

no, 140 

67,023 
20,635 



14,949,131 

1,334,766 
2,203,308 
4,361,138 
2,702,109 
1,545,468 

830,272 
650,464 
332,435 
405, 151 
34,020 



1,571,846 

110,762 
123,663 
254, 357 
297,860 
292,330 

165,714 
182,673 

61,994 



231,(541 
436,876 
905,726 
425,076 
213,069 

78,312 

29,187 

14,321 

3,838 

78 



2,257,657 
222,225 
427,916 
387,742 
410,286 
197,942 

71,449 

23,341 

13,187 

3,491 

78 



943,789 

102,901 
173,213 
353, 129 
181,760 
92,968 

24,867 

7,232 

7,108 

606 



1,313,863 

U9,324 
254,698 
534,613 
228,526 
104,974 

46,582 
16,109 
6,079 
2,885 

78 



80,367 

8,816 
8,960 
17,984 
14,790 
15,127 

7,363 
5,846 

347 



936, 174 

1,046,353 

1,880,027 

850, 538 

409,353 

141,369 

45, 805 

15,004 

6,317 

240 



4,964,011 

874,621 
936, 556 
1,795,413 
772,423 
357,568 

122,951 

36,742 

12,735 

4,762 

240 



2,244,689 

440,964 
432, 929 
732,933 
353,019 
170,654 

47,793 

11,495 

4,221 

681 



2,719,322 

433,657 
553,627 
1,012,480 
419,404 
186,914 

75,158 

25,247 

3,514 

4,081 

240 



367,669 

61,553 
60,297 
34,614 
73, 115 
51,785 

13,418 
9,063 

(^) 
1,555 



184, 177 
147,844 
332,302 
318,432 
256,783 

139,231 

55,337 

10,331 

2,894 

34 



153,714 

239,335 

887,053 

1,454,791 

1,958,769 

1,923,373 

1,548,057 

530,821 

260,812 

9,236 



71,309 



13,555 
14,377 
23, 190 
11,621 
5, XI 

1,737 
919 
303 
265 



63,951 

12,532 
13,476 
20,954 
10, 119 
4,141 

1,427 
730 
295 
226 

1 



12,612 

2,152 
3,301 
4,329 
1,744 
804 



253 



^') 



51,339 

10,430 
10, 175 
16,625 
3,375 
3,337 

1,174 
705 
295 
222 



7,358 
973 

2,236 
1,502 
1,200 

310 
(^) 



841,661 



35,217 
75,517 
229,298 
211,889 
119,572 

57,649 
67,820 
21,725 
22,696 
278 



821,568 

34,931 
74,692 
226,587 
209,975 
U5,340 

54,155 
62,691 
20,581 
21,838 
278 



99,082 

4,349 
13,689 
33,221 
24,437 
15,441 

6,154 
('5 



722,486 
30,582 
61,003 
193,366 
185,538 
100,399 

48,001 
61,750 
20, 531 
20,988 
278 



20,093 
286 

2,711 
1,914 
3,732 

3,494 

858 



{') 



U. S. BUSINESS TAX RETURNS. 1962 



35 



SOLE PROPRIETORSHIPS 

Table 3.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con. 



IndTistry and size of business receipts 



Businesses with and without net prol'it 



Number of 
businesses 



Business 
receipts 



Deprecia- 
tion 

fThouMnd 
doltmrm} 



Net profit 
( less loss 



Inventory, cnd-of-year 



Number of 
businesses 



Amount 



Businesses with net prof 



Number of 
businesses 



Business 
receipts 

dotUra) 



Deprecia- 
tion 



fThouMnd 
dolUrm) 



■ Net 
profit 

(Thoua^nd 
dolUrt) 



Inventory, end -of -year 



Number of 
businesses 



Amount 

dottmrmj 



(:) 



'.iji 



(10) 



letta. 



Under ♦5,000 

♦5,000 under $10,000 

tlO,000 under t23,000 

125,000 under $30,000 

»50,000 uKler $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. 
♦3,000,000 or iDOre 

Receipta not reported 



CONSTRUCTION 



Total. 



Under ^5,000 

♦5,000 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 or more 

Receipts not reported 



General Contractors 



Total. 



Under $5,000 

$3,000 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 or more 

Iteceipts not reported 



Special Trade Contractors 
Total 



Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$3.00,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
♦1,000,000 under $5,000,000. 
$5,000,000 or more 

Receipts not reported 



Plimbing, heating, and air 
conditioning 

Total 



Obder $5,000 

$5,000 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 or more 

Receipts not rejorted 



Electrical work 



Total. 



Under $5,000 

$5,000 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 or ncre 

Receipts not reported 



J4,987 



14,562 
4,015 
5,033 
3,754 
2,093 

1,251 

633 

103 

70 

1 

3,472 



21,956 
29,069 

83,144 
137,512 
150,334 

178,356 
195,519 
81,049 
101, 566 
8,978 



102,969 



'63, 855 



4,234 



19, 025 



617, 200 



49, 30C 



'14, 540 



4,437 
5,284 
10,122 
18,399 
16,.179 

19, 537 
14,288 
8,071 
4,535 
209 

1,908 



'10,514 
'5,178 
'4,435 
'19,373 
'ie,477 

'509 

'966 

4,512 

'3,068 

232 

'U,079 



(^) 






(') 



{') 






2,132 
263 



8,467 
2,676 
3,397 
1,793 
1,327 

657 

366 

84 

57 



14,253 
18,877 
56,083 
62, 997 
89,478 

118, 668 
102,289 
66,748 
78,829 
8,978 



1,268 
1,510 
4,616 
5,556 
7,764 

9,239 

11,096 

6,520 

1,522 

209 



6,782 
7,755 
15,419 
13,691 
15,310 

12,807 

12,379 

6,813 

3,361 

232 



587,187 



324,990 
99,753 

119,837 
65,340 
40,363 

21,939 

8,730 

1,265 

389 

4 

4,577 



U6,522 

24,568 
13,812 
25,289 
18, 680 
15,757 

11,280 

5,164 

571 

292 



1,105 



542,883 

287,650 
80,890 
89,802 
43,483 
23,664 

10,200 

3,391 

657 

97 



59,449 

15,513 
7,880 
16,055 
10,521 
6,259 

1,746 

909 

268 

28 



(^) 



42, 352 

15,577 
6,338 
8,841 
5,696 
3,097 

1,884 

725 

53 

4 



^') 



15,539,360 

668,726 

716,482 

1,947,483 

2,293,288 

2, 816, 366 

2,990,384 

2,590,447 

830,505 

661,545 

24,134 



6,423,735 

58, 102 

101,604 

428,960 

659, 334 

1,127,277 

1,554,123 

1,568,954 

365,830 

535,417 

24,134 



8,674,337 

585,112 

576,634 

1,445,016 

1,529,329 

1,625,007 

1, 367, 891 
975,134 
444,086 
126,128 



1, 875, 524 

35,872 

57,110 

260,414 

377,024 

432, 704 

234,910 
260,828 
169,242 
47,420 



1,125,488 

32,075 
47,377 
144,241 
190, 596 
223,406 

246,245 

205,001 

33,023 

3,524 



415,758 



2, ice, 195 



92, 126 



568,075 



628,881 



14,411,959 



360, 575 



38,512 
36,175 
81,317 
76,255 
66, 980 

57,712 
35,923 
14,797 
6,373 
854 

855 



132,373 
5,915 
7,854 
17,732 
19,920 
23,741 

23,127 

19,931 

7,981 

5,084 

854 

234 



264,344 

30,477 
26,672 
60,198 
50,320 
39,802 

32,616 
15,754 
6,595 
1,289 



36,038 

1,321 
1,771 
7,318 
8,438 
7,764 

3,647 

3,230 

1,818 

185 



i') 



21, 867 

1,526 
1,922 
3,667 
4,361 
4,517 

3,405 
2,255 

170 
37 



(^) 



369,619 
284,992 
443, 491 
332, 183 
299,099 

210,876 

120,414 

32,843 

14,096 

748 

'5,166 



484,938 

22,711 1 
32,085 ) 
86,315 
78,760 
94,634 

89,225 

57,037 

14,715 

10,809 

748 

'2, 101 



335,414 
238,399 
345,582 
236,896 
198,990 

115,476 

59, 310 

17,600 

3,287 



246,681 

13,024 
17,712 
59,414 
53,620 
53,709 

23,903 

18, 108 

6,528 

983 



155, 627 

9,300 
16,019 
35,002 
34,649 
30,085 

20,855 

8,761 

1,097 

121 



(^) 



11,703 
10,500 
23,851 
17,750 
14,196 

8,840 

4,181 

654 

83 

1 



1,902 
2,012 
3,258 

3,140 

2,072 

155 

52 

1 



(^) 



76,534 

11,016 
9,866 
21,582 
15,204 
10, 671 

5,526 

1,972 

466 

31 



26, 556 

3,104 
1,908 
8,242 
6,499 
4,342 

1,450 

723 

239 

16 



(') 



18,299 

3,203 
3,135 
4,514 
3,470 
1,921 

1,555 

447 

50 

4 



14,236 
12,180 
43,621 
64,039 
96,156 

134,640 

153, 999 

18,064 

20,479 

236 



336, 115 

5,031 
18, 160 
25, 032 
45,913 

88,513 

127,276 

4,580 

18,385 

236 



(^) 



218,467 

10,715 
10,660 
27,102 
34,704 
48,248 

44,121 

26, 939 

13,448 

2,094 



(') 



86,264 

2,513 

1,572 

12,169 

13,176 

22,292 

16,720 

11,763 

5,336 

676 



(^) 



53,340 

4,488 
3,328 
6,599 
8,573 
10,379 

14,292 

5,127 

353 

201 



297, 051 
92, 665 

112,433 
59,204 
37,615 

20,449 

7,840 

1,247 

373 

4 



100, 693 

19,960 
12,446 
22, 561 

15,990 
14, 057 

10,402 

4,443 

553 

277 
4 



503,747 

266, 197 
75, 672 
85,459 
40,138 
22,717 

9,588 
3,223 

657 
96 



54,123 

13,171 
7,009 

15,518 
9,450 
6,153 

1,646 

876 

268 

27 



38,100 

12,305 
5,937 
8,507 
5,496 
2,796 

1,877 

625 

53 

4 



626,957 
664, 937 

1, 826, 991 
2,071,873 

2, 622, 387 

2, 780, 911 

2,346,961 

818, 120 

628, 683 

24, IX 



5,784,623 

51, 092 

91, 174 

383,807 

563, 780 

1,007,886 

1, 423, 224 

1, 381, 532 

353,445 

504, 549 

24,134 



8, 208, 258 

552,987 

539, 529 

1,375,064 

1,407,454 

1, 556, 248 

1, 289, 317 
919,439 
444,086 
124,134 



1, 738, 394 

31,524 

50,944 

253,324 

339,810 

423, 299 

222, 977 
251,848 
169, 242 
45,426 



1,052,042 

27, 017 
44,891 
136, 787 
183, 719 
203,313 

245,125 

174,543 

33,023 

3,524 



26,711 
29,121 
71,816 
64,572 
59,396 

54,901 

33, 178 

14, 492 

5,534 

654 



110, 878 

2,971 
5,760 
15,760 
14,386 
19,479 

22,010 
17,737 
7,676 
4,245 
354 



234, 401 

22, 149 
22,351 
53,299 
44, 260 
38, 338 

30,922 

15, 198 

6,595 

1,289 



33, 252 

1,291 
1,456 
7,051 
7,273 
7,617 

3,408 

3,153 

1,818 

185 



19, 588 
969 
1,741 
3,549 
3,966 
3,766 

3,392 
1,998 

170 
37 



391, 069 
297,446 
469, 810 
350,405 
312,934 

227,072 

133,213 

33,040 

15,475 

748 



542,763 

27,935 
36,679 
93, 883 
86,299 
104, 108 

101, 712 

64,560 

14,912 

11,927 

748 



1, 609, 934 

350, 256 
244,830 
359, 106 
247, 343 
202, 930 

119, 185 

65,086 

17,500 

3,548 



253,704 

14,752 
18,648 
60,136 
56,123 
54,078 

24,031 
18,164 
6,528 
1,244 



166, 025 

11,045 
17, 179 
35, 703 
35,640 
30,783 

20,999 

13,458 

1,097 

121 



(11) 






82, 159 



8,625 
8,979 
21,946 
15,901 
13,783 

8,303 

3,686 

651 

79 

1 



1,468 
1,505 
2,987 

2,803 

1,644 

152 

48 
1 



69,086 

8,306 
3,445 
20,211 
13,362 
10,534 

5,326 

1,905 

466 

31 



24,281 

2,336 
1,541 
7,805 
5,962 
4,342 

1,350 
690 
239 



16,997 

2,401 
2,935 
4,314 
3,370 
1,921 

1,555 

447 

50 



Footnotes at end of table. 



36 

SOLE PBOPRIETC«SfflPS 

Table 3 . —NUMBER OF BUSINESSES, 



U. S. BUSINESS TAX RETURNS, 1962 

BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Coa 



Industry ajld size of business receipts 



Businesses with and without net profit 



Number of 
businesses 



lousiness 
receipts 
(Thousand 
doiiaraj 



Deprecia- 
tion 
frhouaand 
dottmra) 



Net profit 

(less loss) 

(ThouMmnd 

dolUta) 



Inventoiy, end-of-year 



Number of 
businesses 



Amount 
(Thouamd 
dotUrm) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 
(nmiwand 
dotUri) 



Deprecia- 
tion 

(Thouamnd 
dolUrw) 



Net profit 

(ThotiM*i)d 
dotUf) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
(ThoumMnd 
dotUraj 



CONSTRUCTION— Continued 

Other special trade contractors 
Total 



(1) 



(i) 



(3) 



(■;) 



. (5) 



(6) 



(7) 



(3) 



(9) 



(11) 



(12) 



Under $5,000 

$5,000 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 or more 

Receipts not reported 



Contractors Not Allocable 
Total 



Under $5,000 

$5,000 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 or more. ._. 

Heceipts not reported 



MANUFACTURING 



Total. 



Under $5,000 

$5,000 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 or more 

Receipts not reported 



Food and Kindred Products , Including 
Beverages 

Total 



Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 undei\$50.000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

Receipts not reported 



Lumber and Wood Products 
Furniture . 



Except 



Total. 



Under $5,000 

$5,000 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 or more 

Receipts not reported 



Printing. Publishing, and Allied 
Industries 



Total. 



Under $5,000 

$5,000 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 or more 

Receipts not reported 



441,032 

256, 560 
66, 672 
64,906 
27, 266 
14, 308 

6,570 

1,757 

336 

65 

2,642 



27,782 

12,772 
5,051 
4,746 

3,177 
942 



459 
175 
37 



(-') 



180, 805 



64,802 
21, 224 
35,005 
25,949 
15,336 

9,603 

4,173 

1,131 

288 

1 

3,293 



17,818 
3,020 
1,509 
3,519 
4,504 
2,202 

1,265 

1,069 

416 

144 



(=) 



46,656 
19, 878 
7,138 
8,902 
5,086 
2,362 

1,590 
500 
178 

18 

1,004 



29,523 

10,378 
2,349 
6,403 
5,204 
3,221 

1,320 



5, 673, 325 

517,165 
472, 147 
1, 040, 361 
961, 709 
968,897 

886, 736 
509,305 
241,821 
75,184 



441,288 

25,512 
38,244 
73, 507 
104, 625 
64,082 

68,370 
46, 359 
20, 589 



206,439 

27,130 
22, 979 
49,213 
37, 521 
27, 521 

25,564 

10,269 

4,607 

1,067 



19, «1 

2,120 
1,649 
3,387 
6,015 
3,437 

1,969 
243 

221 



1,146,508 

313,090 
204,668 
251, 166 
148,627 
115, 196 

70, 718 
32, 941 
9,975 
2,183 

'2, 056 



74,441 

11,494 
14, 508 
16, 594 
16, 527 
5,475 

6,175 

3,567 

528 



31, 679 

4,709 
4,823 
8,826 
5,235 

4,408 

2,521 

802 

177 

U 



I') 
1,546 

1,168 

174 
(^) 



IB, 363 

3,714 
5,760 
8,334 
12,955 

15, 577 

13,109 
10,049 
7,759 
1,217 



13,493 



6,657 



2,006 
(■') 
(^) 



411, 524 

240, 221 
62,726 
61,434 
25, 192 

13,763 

6,065 

1,722 

336 

65 



24,441 

10,394 
4,547 
4,4U 
3,076 
841 

459 

174 
37 



5, 367, 822 

494,446 
443, 694 
984,953 
883,925 
929,636 

821, 215 

492, 948 

241,821 

75, 184 



419, 078 

22,873 
34,234 
68,120 
100,644 
58,253 

63,370 
45,990 
20, 539 



181, 561 

19,889 
19,154 
42, 699 
33,021 
26,955 

24, 122 

10,047 

4,607 

1,067 



15,296 

1,591 
1,010 
2,757 
5,926 

1,579 

1,969 
243 
221 



1, 190, 205 

324,459 
209,053 
263, 267 
155, 580 

118, 069 

74, 155 
33,464 
9,975 
2,183 



78, 515 

12, 878 
15, 887 
16, 821 
16, 763 
5,896 

6,175 

3,567 

528 



27, 808 

3,569 
3,969 
8,092 
4,530 
4,271 

2,421 

763 

177 

11 



1,412 



1,063 



(n 



(') 



6, 710, 267 



216,946 



654,001 



70,408 



436,381 



145, 119 



5,813,533 



180,933 



729, 649 



55,870 



123,042 
154,452 
575,552 
903,362 
1,090,379 

1,356,959 

1, 278, 764 

776,487 

442,513 

8,757 



6,309 

11,728 

61, 138 

157, 674 

159,213 

181,026 
338,036 
298,783 
233,098 



40,119 
51,760 
145,278 
176,070 
163,797 

230,304 
146,148 
126, 965 
27, 252 



827,527 

17,788 

17,813 

109, 548 

179, 973 

220, 331 

191, 670 
90,354 



(.') 



12,169 
10,270 
31,523 
37,943 
40,376 

39,704 
24,299 
16,627 
3,235 
69 

731 



28,103 

423 

576 

2,895 

3,972 

3,486 

4,290 

6,484 

5,020 

884 



n 



62,822 

4,831 
4,506 
10,922 
12,387 

11,410 

9,299 

1,936 

6,688 

385 



36,113 

1,850 
999 
5,772 
8,906 
9,650 

7,099 
1,794 



(■=) 



24,432 
44,312 
121, 721 
124, 216 
128,669 

116,486 

73,981 

12,370 

9,995 

472 

'2,653 



69,933 

1,758 
2,326 
3,310 
19,518 
10,123 

8,990 
9,012 
8,993 
1,142 



(') 



94,957 
10,394 
13,225 
21, 691 
14, 887 
12,762 

13,760 

8,544 

525 

243 

'1, 074 



118,538 

1,033 
4,403 
25,701 
31,356 
27, 8X 

20,768 
7,624 



15,391 
6,307 
14,200 
14,0C4 
8,606 

6,828 

3,097 

1,038 

266 



1,108 
1,968 
1,096 

882 
833 
375 
143 



5,595 

775 

1,102 

1,271 

674 

747 

263 

152 

U 



13,687 

3,315 
941 
2,939 
3,486 
2,036 

342 



U,039 
6,645 
23,322 
33, 553 
48,807 

101,944 
100, 310 
30,692 
24,087 

(') 



74,211 



1,196 
3,230 
2,606 

19, 083 
34,104 
6,474 
6,560 



66,103 
354 

(^) 
1,646 
2,048 
8,269 

10,153 
3,424 

38,240 
1,014 



32, 321 

2,395 

527 

6,259 

6,766 

6,406 

4,958 
5,010 



45,079 
18,526 
31,339 
23,038 
13,571 

8,643 

3,819 

926 

177 



14, 555 

2,077 
1,309 
2,950 
4,004 
1,861 

1,031 

865 

416 

42 



38,303 

li,583 
6,537 
7,965 
4,382 
1,962 

1,290 

498 

74 

12 



23,782 

6,573 
1,977 
6,060 
4,969 

2,720 

1,315 



95,324 
134,405 
519,917 
803,448 
962,317 

1,21B,371 

1, 162, 009 

643,722 

264,763 

8,757 



1,128.235 

4,907 
10,136 
52,272 
139,814 
132,361 

145,707 
267,770 
298,783 
76,485 



889, 376 

32,668 
46,892 
131,880 
150,195 
135,100 

184,739 

145,400 

47,580 

14,922 



771, 533 

13,961 

14,768 

105,395 

171,556 

185,792 

190, 896 
89, 165 



5,340 
7,700 
27,326 
32,992 
35,249 

35,757 
21,042 
12,472 
2,986 
69 



21,758 

157 
323 

2,193 
3,138 
2,863 

2,780 

4,531 

5,020 

748 



49, 218 

2,251 
3,428 
9,733 
10,057 
10,007 

8,433 

1,929 

3,095 

235 



32,254 

926 

846 

5,369 

8,752 

7,499 

7,072 
1,790 



39,812 
48,771 
129,739 
134,508 
134,929 

122,580 

80, 303 
26, 654 
11,831 

472 



79, 369 

2,348 
2,662 
9,529 
21, 596 
11,086 

9,801 
10, 726 
8,993 
2,628 



109, 216 

13,420 
13,943 
23, 560 
17,360 
15,397 

14,593 

8,574 

1,928 

436 



124, 793 

3,883 

5,234 

26,300 

31,666 

29,201 

20,809 

7,700 



8,797 
4,992 
12,312 
12, 237 

7,749 

6,002 

2,790 

334 

157 



6,099 
871 

974 

1,568 

989 

648 
633 
375 
41 



(') 
(=•) 

1,001 
1,067 

546 
261 
49 



11, 827 

2,235 

904 

2,736 

3,252 

1,735 

838 
127 



66, 738 

2,005 
2,208 
7,202 
9,963 
14, 186 

13,022 
9,176 
7,759 
1,217 



6,368 



2,006 
(^5 



291,152 



5,028 
4,486 
22, 652 
27,158 
39, 325 

71,032 
63, 866 
33,938 
18, 667 



28,079 
854 

1,048 
2,120 
2,331 

6,058 
6,473 

6,474 
2,721 



20,576 

(^) 
1,198 
1,667 

5,102 
3,323 

4,115 
715 



27,701 

1,307 
402 
6,016 
6,212 
3,964 

4,792 
5,003 



(^) 



Footnotes at end of table. 



U. S. BUSINESS TAX RETURNS, 1962 37 

S<H-E PROPRIETORSHIPS 

Table 3 . —NUMBER OF BL'SINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con. 



Industry and size of business receipts 



UAjniFACIURIHG— CoiitiiiueJ 

Ihchinery, Except Electrical and 
Transportation Equipment 

Ibtal 

Under »5,CI00 

ti.OOB under $10,000 

feo,000 under $25,000 

»25,00O under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 or nore 

Receipts not reported 

Other Uanufacturlng 

Tbtal 

under $5 ,000 

$5,000 mder $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 or mjre 

Recelptc not reported 

TKANSPORIAIION, CaMmiCATIOH, AW) 
SAMIBUOt SERVICES 



Total. 



Itlder $5,000 

$5,000 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 or ncre 

Receipts not reported 



liator Freight Transportation, 
Warehousing 



Total. 



ttoder $5,000 

$5,000 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 or more 

Receipts not reported 



Other Transportation, Coi^ninication , 
Water Supplj, and Sanitarp- Services 



Tbtal, 



Uoier $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

425,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 mder $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or mjre 

Heceipts not reported 



VBDlSSklE AKD RETAIL TRACE 
Total 



Itader $5,000 

$5,000 UHier $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 r^, 000,000 

$1,000,000 unJer $5,000,000.. 
$5,000,000 or nore 

Receipts not reported 

Fbotnotes at end of table. 



l^viiiiiiesses with tuid without net profit 



Number of 
businesses 



(1) 



16,396 

";,9S3 
1,735 
1,034 
2,660 
1,658 

705 

403 

40 

9 



(-) 



70,412 

26,543 
8,493 

L2,147 
8,495 
5,893 

4,723 
2,092 

470 
SO 



283,955 



119,769 

64,125 

64,933 

19,308 

10,046 

2,935 

1,325 

203 

120 



199,985 

71,979 
46,377 
53,922 
15,887 
7,411 

2,324 
919 
153 
76 



83,970 

47,790 
17,748 
11,011 
3,421 
2,635 



Business 
i*eceipts 

dolUra) 



567,426 

10,288 
12,040 
67,292 
89,017 
121,313 

105,398 

114,517 

24,841 

U,%3 

8,757 



48,538 
61,111 
192,246 
300,628 
425,675 

648, 561 
646,376 
307,477 
124,954 



4,241,309 



611 

406 

50 



(.') 



1,888,602 



413,133 
222,517 
409,547 
352,677 
269,157 

138,542 

56,534 

U,183 

3,119 

4a 

12,145 



280,662 
458,411 
1,048,406 
644,164 
687,413 

392,171 
392,358 
143,067 
194,657 



3,219,985 

170,024 
334,918 
871,649 
527,941 
5U,396 

313,231 
267, 158 
113,397 
109,771 



1,021,324 

U0,633 
123,493 
176,757 
116,223 

175,517 

78,940 
125,200 
29,670 
84,886 



Deprecia- 
tion 

dottara) 



Net profit 
(less loss) 



doltarm) 



(J) 



24,031 

1,332 

1,199 
4,409 
4,583 
4,452 

3,600 

3,850 

416 

83 

69 

(^) 



65,877 

3,733 
2,990 
7,525 
8,095 
11,378 

15,416 

10,935 

4,304 

1,382 

119 



4U,717 



36,790 
51,956 
128,369 
68,298 
58,841 

29,855 

23,067 

10,661 

3,135 



331,106 

22,422 
41,763 
109,790 
56,423 
43,735 

26,332 

18,536 
8,714 
2,802 



Inventory, end-of-year 



98,928 

2,518 

4,511 

21,415 

19,747 

23,386 

15,701 
7,133 
2,563 
1,592 

472 



271,645 
8,729 
19,847 
44,604 
38,708 
54,564 

57,267 

44,383 

'1,761 

6,353 

'1,049 



Number of 
businesse:; 



(5) 



642,210 



38,977,310 



866,154 

1,624,942 

6,307,734 

12,681,273 

18,828,025 

13,968,838 
16,535,943 
7,606,550 
4,542,925 
514,926 



589 



80,611 

14,368 
10,193 
18, 579 
11,875 
15,106 

3,523 

4,531 

1,947 

333 



'^) 



1,258,403 



47,935 
56,554 
171,277 
234,374 
269,596 

224,569 
162,709 
62,481 
26,499 
587 

1,822 



75,323 
131,951 
204,297 
102,939 

69,830 

31,605 

23, 510 

1,122 

3,319 

'1,686 



469, 514 

37,836 
83,822 
167,303 
84,913 
54,792 

23,111 

16,888 

'636 

2,671 



'1,191 



172,696 

37,487 
48,129 
36,994 
18,021 
15,038 

8,494 

6,622 

1,753 

648 



6,191 
905 

2,195 

1,310 

862 

497 

280 

34 



37,154 

9,757 
4,029 
6,356 
5,969 
3,938 

3,860 

1,646 

457 

71 



( = ) 



Amount 
(Ihoutmitd 
doltmra) 



(6) 



26,190 
406 

( = ) 
3,035 
2,212 
3,789 

6,732 
6,471 
1,582 
1,842 



Zy?, 556 

7,496 
4,525 
16,186 
19,247 
27,737 

61,013 
54,740 
33,646 
11,982 



Businesses with net profit 



Number of 
businesses 



(~) 



(^) 



5,240 



(^) 



5,836,373 



96,927 

255,532 

847,515 

1,201,199 

1,396,562 

1,103,264 
669,427 
193,421 

81,911 
3,374 

'12,254 



773 

1,600 

946 

1,243 

559 
19 

2,583 

1,167 

808 

497 

11 
( = ) 



2,657 

306 

900 

509 
872 



(.') 
(.') 



16,942 



667 

3,972 
1,330 
5,268 

4,565 
1,128 
(^) 

9,200 
2,568 
1,385 
4,238 

997 
( = ) 



7,742 

52 

2,019 

491 
4,722 

(^) 



13,611 
3,444 
1,428 
3,711 
2,423 
1,554 

705 

299 

40 

6 

1 



54,863 

17,402 
7,275 

10,653 
7,260 
5,474 

4,302 

2,053 

369 

80 



Business 
receipts 

(Theaamnd 
dotUra) 



10, 
62, 
30, 
114, 

105 
79 
24 
10, 



2,519,763 

36,115 

52,395 

168,208 

261,124 

394,746 

591,631 
636,493 
254,097 
124,954 



231,482 



1,197,757 



137,351 
105,205 
260,763 
274,285 
231,984 

124,521 

49,815 

9,408 

2,630 

32 

1,753 



7,854,551 



162,552 

185,867 

703,077 

1,234,035 

1,759,019 

1,748,735 

1,343,140 

472,657 

228,780 

11,330 

5,359 



90,386 
55,759 
55,448 
17,300 
8,483 

2,512 

1,310 

165 

119 



160, 198 

51,412 
39,031 
46,097 
14,367 
6,232 

1,913 
905 
116 



71,234 

38,974 
16,678 
9,351 
2,933 
2,251 

599 

405 

49 

44 



3,711,428 



Deprecia- 
tion 



(Thouaand 
daltara) 



Net profit 



(Thavamnd 
dottara) 



20,473 

578 

943 

3,955 

4,059 

4,196 

3,600 

2,587 

416 

70 

69 



57,230 

1,428 
2,160 
6,071 
6,986 
10,684 

13,872 
10, 905 
3,742 
1,382 



Inventory, end-of-year 



do) 



106,542 

3,542 
4,897 
22,616 
20,497 
23,488 

15,701 

11,017 

2,563 

1,749 

472 



309,729 

16,619 
22,030 
47,784 
43,389 
55,757 

61,676 

45,001 
U,120 
6,353 



321,277 



227,761 
397,203 
898,262 
581,594 
575, 147 

333,247 
388,044 
112,214 
192,956 



2,784,U3 

130,273 
281, 336 
752,204 
481,093 
424, 117 

260,824 
263,082 

83,114 
108,070 



927, 315 

97,438 
115,867 
146,058 
100,501 
151,030 

77,423 
124,962 
29, 100 
84,886 



1,535,639 30,514,561 



270,638 
172,983 
338,497 
312,412 
247, 147 

129,042 

51,655 

10, 522 

2,696 

47 



619,051 
1,267,419 
5,652,275 
U, 263, 267 
17,372,492 

17,699,119 

15,065,536 

7,112,606 

3,972,825 

489,971 



21,621 
39,338 
99,903 
53,930 
45,865 

22,756 

22,739 

7,125 

3,000 



259,076 

11,993 
30,276 
86,698 
49, 533 
35,001 

19,522 

18,208 

5,178 

2,667 



62,201 

9,628 
9,062 

13,205 
9,397 
10, 864 

3,234 

4,531 

1,947 

333 



Nnjnber of 
tjuslnesse: 



(U) 



5,234 
537 
( = ) 
1,876 
1,176 
829 

497 

180 

34 

5 



28,304 

5,090 
3,051 
5,725 
5,174 
3,722 

3,473 

1,642 

356 

71 



730,785 



1,067,439 



23,194 
39,788 
130,389 
202,132 
241,978 

206,255 
147,905 
55,175 
20,058 

565 



96,853 
146,309 
227,835 
110,540 

79,682 

36,840 

23,840 

5,519 

3,367 



535,572 

52, 174 
95,854 
186,575 
90,222 
60,182 

26,870 
17,218 
3,758 
2,719 



195,213 

44,679 
50,455 
41,260 
20,318 
19,500 

9,970 

6,622 

1,761 

643 



Ainount 
(Thouaand 
doUara) 



Ci-') 



6,445,313 



204,909 

325,353 

981,847 

1,313,634 

1,481,994 

1,143,380 

703,040 

199,092 

83,929 

3,635 






991,165 



71,745 
76,752 
209,488 
244,138 
214,750 

116,979 
46,13S 
8,738 
2,312 

31 



20,204 
191 

2,547 
2,046 
3,272 

6,732 

3,153 

1,582 

560 



194, 592 

2,861 
3,177 
11,843 
15,113 
25,908 

48,348 
54,343 
21,017 
11,982 



4,320 


14,863 


(^) 


(^) 


M 


\A 


1,400 


3,<3T) 


808 


543 


1,109 


5,069 


518 


4,425 


19 


1,128 


2,209 


8,359 


1,034 


2,547 


708 


717 


456 


4,098 


11 


997 


2,111 


6,501 


332 


1,151 


1,209 


4,895 






6,947,422 



73,337 

121,429 

511,948 

1,082,488 

1,623,612 

1,604,528 

1,265,173 

449,591 

206,826 

8,490 



38 



U. S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIETORSHIPS 

Table 3 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con. 



Industiy and size of business receipts 



with and without net profit 



Number of 
businesses 



Business 
receipts 
(Tttouamnd 
dolUrm) 



Deprecia- 
tion 

(Thouaatid 
itoIUrm) 



Net profit 
(less loss) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
(Thoumaod 
dolt»r») 



Businesses with net. profit 



Number of 
businesses 



Busij^ss 
receipts 

(Thouumnd 
dolUrt) 



Deprecia- 
tion 



(Thoummtd 
dollars) 



Net 
profit 

(Ttmumand 
dollmtt) 



Inventory, end-of-year 



Number of 
businesses 



WHOLESALE AND RETAIL TRADE— Continued 

Wholesale Trade 

Total 

Under $5,000 

$5,000 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 or nore 

Receipts not reported 

Groceries and related products 

Total 

Under $5,000 

$5,000 under $1,000 

$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 or more. : 

Receipts not reported 

Machinery, equipment, and supplies 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Farm products — raw materials 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Other wholesale trade 

Total 

Under $5,000 : 

$5,000 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 or more 

Receipts not reported 

Retail trade 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Footnotes at end of table. 



(1) 



(2) 



(3) 



(i) 



(6) 



(7) 



(3) 



(9) 



(K) 



(11) 



(12) 



319,131 

102,654 
48,568 
63,348 
37,072 
25,217 

19,638 

12,872 

3,986 

1,703 

32 

4,041 



44,629 

7,108 
4,022 

7,800 

8,738 
7,0L2 

4,545 

3,864 

951 

449 

2 

(^) 



17,911 

3,523 
2,354 

3,488 
3,059 
2,136 

1,648 

705 

93 



(^) 



17,533 

4,491 
2,539 
1,607 
2,178 
1,363 

1,957 

1,550 

680 

554 

13 

(^) 



239,058 

87, 532 
39,653 
50,253 
23,097 
14,706 

U,488 

6,753 

2,262 

692 

17 

2,605 



297,848 
166,685 
336,828 
308, 249 
236, 599 

113,192 
39,937 

6,517 

1,310 

13 

7,596 



16,953,449 

212,369 

348,091 

1,000,957 

1,339,354 

1,765,826 

2,740,449 
3,872,870 
2,663,111 
2,611,581 
398,841 



4,216,684 

16, 150 

29,666 

130,882 

326,398 

505,833 

646,044 

1,116,732 

616,423 

818,491 

10,065 



853,619 

7,322 

17, 160 

55,051 

108,304 

151,076 

235,826 

207, 188 

61,762 

9,930 



2,553,786 

10,922 
18,087 
31,077 
83,572 
97,729 

279,639 
503,621 
453,924 
836,477 
238,738 



9,329,360 

177,975 
283, 178 
783,947 
821,080 
1,011,188 

1,578,940 

2,045,329 

1,531,002 

946,683 

150,038 



68,439,778 

628,816 

1,225,859 

5,655,754 

11,074,746 

16, 549, 189 

15,413,419 
11,499,723 
4,506,761 

1,787,286 
98,225 



234,061 

16,642 
17,234 
37,259 
33,928 
28,338 

32,437 
31,895 
22,428 
12,979 
282 

639 



38,710 

1,091 
1,827 
4,069 
5,783 
5,595 

6,112 
7,138 
3,481 
3,577 
36 



( = ) 



12,032 

802 

688 

1,497 

2,401 

1,863 

2,795 

1,527 

418 

35 



(M 



24,826 

803 

730 

1,179 

3,838 

1,611 

3,876 
5,125 
2,194 
5,368 

102 



158,493 

13,946 
13,989 

30,514 
21,906 
19,269 

19,654 

18, 105 

16,335 

3,999 

144 

632 



965,555 

29,702 

37,973 

129,996 

193,092 

232,953 

178,334 

116,994 

33,090 

11,992 

246 

1,178 



58,693 
138,817 
335,257 
271,216 
197, 195 

134,638 
155,736 
77,429 
38,036 
2,107 

'5,645 



198,355 

2,767 

9,784 

23,343 

36, 160 

38, 563 

30,650 
33,856 
14, 366 
9,537 
344 



n 



93,905 

799 
3,381 
15,437 
17,672 
15,612 

23,511 
13, 576 
3,709 

471 



( = ) 



70,746 

2,678 
6,436 
8,275 
9,079 
4,752 

11,883 
8,440 
7,210 

11,431 
687 



52,449 
119, 166 
288,202 
208,305 
138,268 

118,594 
99,864 
52,144 
16,597 
1,076 

'4,192 



4,187,489 

33,676 

109,937 

494, 177 

903,768 

1,159,366 

872,699 

463,887 

106,358 

38,956 

974 

'6,359 



94,312 

13,136 
7,228 
14,843 
16, 183 
14,717 

13,675 
9,377 
3,172 
1,457 
20 

499 



1,899 
3,840 
3,230 

2,211 
2,599 

751 
303 

1 



8,365 

827 

509 

1,269 

2,150 

1,497 

1,330 
557 



{') 



641 
941 

894 
965 
392 
507 
9 

(^) 



64,544 

11,164 
6,044 

11,475 
9,557 
9,049 

9,240 

5,256 

1,941 

642 

10 

(^) 



1,066,729 

118,969 

94,450 

239,471 

252,643 

210,890 

105,694 

36,976 

5,570 

1,068 



989 



951,262 

15,024 
15,917 
46,739 
81,053 
120,744 

206,399 
207, 394 
148,017 
101,003 

7,755 

1,212 



37,855 

1,156 

2,287 
8,037 
9,992 

12,563 
23,791 
13,870 
10,844 
.315 



84,559 

757 

1,128 

4,680 

10,012 

26,063 

20,054 

15,971 

4,843 

839 



129, 385 

2,597 

1,965 
8,240 

20,605 
28,252 
17, 529 
43,524 
5,736 

(^) 

649,463 

12,446 
13,353 
39,276 

6i,oa 

76,449 

153, 177 
139, 380 
106,775 
45,796 
1,704 

(^) 

6, 548, 830 

139,391 

160, 132 

629,459 

1,122,717 

1,531,213 

1,464,312 

1,037,859 

290,621 

117,729 

3,278 

2,119 



270,439 

75,416 
44,321 
57,686 
34,097 
22,900 

18,514 
12,043 
3,934 
1,497 

31 



39,766 

4,994 
3,585 
7,127 
8,034 
6,307 

4,290 

3,663 

916 

348 

2 



14,239 

2,106 
1,817 
3,134 
2,841 
1,899 

1,640 
705 
89 



14,008 

3,1U 
2,272 
1,567 
1,807 
1,156 

1,583 

1,269 

677 

554 

12 



202,376 

65,205 
36,647 
45,808 
21,415 
13,038 

11,001 

6,406 

2,252 

587 

17 



1,223,834 

188,703 
123,528 
273,431 
271,749 
217,755 

105,323 

36,196 

6,(X3 

1,093 

13 



15,779,629 

174,369 

317,622 

914,859 

1,232,397 

1,618,060 

2,575,750 
3,616,625 
2,629,114 
2,326,947 
373,886 



12,390 

26,246 

121,785 

300,538 

494, 562 

605,294 

1,062,465 

595,363 

646,418 

10,065 



311,694 

5,090 
13,230 
49,967 

100,133 
131,144 

234,976 

207, 183 

59,981 

9,930 



2,333,364 

8,476 
16, 180 
26,501 
70,081 
86,122 

220,737 
403,574 
451,433 
336,477 
213,783 



148,413 
261,916 
716,606 
761,640 
906,232 

1,514,743 

1,943,398 

1,522,337 

834,122 

150,038 



61,562,016 

431,080 

913,909 

4,619,309 

9,792,866 

15,293,163 

14,380,758 

10,408,763 

4,122,123 

1,501,820 

98,225 



204, 176 

9,689 

15,114 
31,768 
28, 105 
25,908 

29,640 
30,266 
22,103 
U,323 
260 



32,967 

600 
1,241 
3,723 
4,779 
4,989 

5,500 
6,878 
3.232 
1,989 
36 



11,095 

570 

619 

1,407 

2,034 

1,767 

2,763 

1,527 
373 
35 



21,271 

500 

604 

1,129 

2,827 

1,253 

3,204 
4,126 
2,180 
5,368 
80 



138, 843 

8,019 
12,650 
25,509 
18,465 
17,899 

13,173 
17,735 
16,318 
3,931 
144 



814, 832 

13, 162 
23,603 
95,452 
167,494 
208,885 

164,619 

104,503 

29,656 

7,207 

246 



82,751 
147,244 
350,728 
280, 154 
210,255 

188,697 
161,029 
77,823 
33,587 
2,368 



207,968 

5,626 

10,214 
23,942 
37,636 
38,797 

32,410 
34,575 
14, 527 
9,897 
344 



105,418 

2,176 
4,935 
17, 195 
20, 563 
19,151 

23,634 

13,576 

3,717 

471 



78,528 

3,525 

7,114 
8,571 
10,096 
5,974 

12,641 
10,923 
7,300 
11,431 
948 



71,424 
124,981 
301,020 
211,859 
146,333 

120,012 
101,950 
52,279 
16,788 
1,076 



4,684,986 

117,757 

168,699 

609,753 

1,001,481 

1,228,239 

911,676 
495, 544 
110,440 
40,423 
974 



77,915 

5,954 
5,966 

11,754 
14,446 
13,420 

12,923 
8,953 
3,124 
1,351 
19 



14,204 

(^) 

(M 
1,694 
3,539 
3,027 

2,092 
2,393 

717 

302 

1 



6,900 

(^) 

^') 
1,002 
1,942 
1,364 

1,322 

557 

85 

5 



4,471 



52,340 

5,229 
5,120 
8,991 
8,461 
8,091 

8,855 

5,116 

1,930 

537 

10 



884,223 

63,499 
63, 161 
192,700 
224,344 
195,694 

99,307 

34,020 

5,133 

856 



877,178 

5,419 
11,992 
31,875 
70,227 

111,112 

197,329 

203,306 

145,124 

95,879 

4,915 



81,253 
(^) 

1,855 
6,824 
8,856 

10,935 
23,241 
17,981 
10,815 
315 



76,758 

(^) 

{') 
2,901 
8,403 

23,977 

19,333 

15,971 

4,526 

839 



1,713 



504 


1,563 


938 


7,990 


654 


19,906 


387 


26,799 


392 


17,529 


507 


43,524 


8 


2,8% 



597,242 

4,471 

10,361 
26,741 
53,437 
70,289 

147,155 
137,295 
105,088 
40,701 
1,704 



5,783,329 

66,545 
102,882 
465,231 
984,546 
1,465,432 

1,340,395 

977,674 

276,447 

100,899 

3,278 



U. S. BUSINESS TAX RETURNS, 1962 



39 



SCtt.E PROPRIETORSHIPS 

Table 3 —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con. 



Itadu£tz7 and size of busijiess receipts 



Bujij^.esses with and wiUiuut net yr 



Number of 
businesses 



Business 
receipts 



Deprecia- 
tion 



Net profit 
(less loss) 



Inventory, end-of-year 



Nuicfccr of 
businesses 



BiJEinec:;L':.^ witli net profit 



Nujaber of 
businesses 



Business 
receipts 

( T7wua«nd 



Deprecia- 
tion 
f Thouaand 
doJ/araJ 



Net 

profit 

(Thounand 

doltarm) 



Inventory', eni-of-year 



Number of 

businesseE 



Amount 

(Thouaand 
dottmrw) 



WHOLESALE AND RETAIL TRADE — Continued 

Gixxxzy stores, oeat, fish, fruit, 
and vegetable markets 

Total 

Ibder »5 ,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 aider $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 or more 

Receipts rot reported 

General merchandise 

Itotal 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Apparel and accessories 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Furniture, home furnishings, and 
equifnent 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Automotive dealers 

Total 

Under $5,000 

$5,000 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 or ncre 

Receipts not reported 

Gasoline service stations 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Footnotes at end of table. 



il) 



(-) 



(5) 



(6) 



(7) 



(8) 



UO 



(n) 



267,872 

25,641 
26,610 
60,745 
65,862 
49,064 

25,525 

10,966 

2,047 

241 



136,359 

66,398 
15,174 
22,066 
14,259 
11,005 

4,902 

1,606 

143 

23 

1 

782 



64,811 

10,884 
7,957 
13,998 
13,901 
11,408 

5,176 

1,356 

115 



n 



78,914 

16,951 
9,267 
20,490 
12,745 
11,251 

5,417 

2,106 

102 

11 



65,549 

13,030 
5,457 
8,957 
8,973 

10,181 

7,81C 

6,893 

2,498 

763 

7 

980 



197,076 

13,964 
12,038 
35,424 
47,508 
54,003 

28,340 

5,353 

260 

19 



!.') 



15,787,590 

62,243 

1%,933 

1, 045, 817 

2,412,531 

3,467,049 

3,497,484 

3,244,458 

1,473,266 

344,673 

43,136 



3,037,660 

98,966 
110,438 
355,161 
490,028 
770,989 

646,623 

442,000 

88,970 

28,371 

6,114 



2,733,774 

25,225 

58,122 
233,897 
501,218 
774,857 

673,733 

382,147 

70,171 

9,053 

5,351 



3,127,131 

37,744 

68,062 

336, 641 

462,157 

800,958 

743, 507 
598,746 
65,162 
14,134 



7,323,425 

28,660 
39, 173 
148,663 
331,166 
733,273 

1,097,902 
2,091,996 
1,767,229 
1,041,739 
43,624 



11,668,4S6 

39,535 

90,035 

603,990 

1,733,061 

3,832,903 

3,823,994 

1,358,381 

156,616 

29,971 



164,493 

2,087 
3,180 
15,597 
26,71B 
35,777 

32,590 
32,387 
13,197 
2,614 
74 

272 



59,400 

6,6U 
4,316 
8,880 
7,703 
U,047 

U,043 

7,325 

1,978 

414 

56 

27 



31,482 

1,023 
1,293 
3,381 
4,962 
8,524 

7,065 

4,670 

490 

56 

18 



54, 691 

2,797 
2,381 

10,241 
9,657 

13,086 

9,761 
6,252 

351 
109 



42,458 

930 

499 

1,989 

3,491 

8,215 

6,996 
U,152 
6,264 
2,757 
98 

67 



97,860 
860 
1,851 
7,486 
16, 198 
30,215 

29,371 

10,719 

870 

290 



2,719 

10, 569 

58,287 

133, 765 

176,502 

128,839 

87,267 

23,465 

8,614 

136 

'816 



235, 269 

13,286 
14,000 
43,278 
40,395 
58, 590 

39,621 

21,831 

3,464 

1,149 

134 

'479 



223, 191 

1,733 
10, 559 
IB, 981 
48,265 
59,819 

57,435 

23,146 

2,692 

455 

125 



261,991 

3,255 

8,584 

41,844 

44,091 

66, 610 

54,971 

38,834 

3,344 

707 



232,928 

515 

2,982 

4,832 

19, 525 

42, 509 

43,937 
57,287 
39,992 
21,456 
579 

'686 



558, 375 

4,201 

3,817 

37,269 

87,842 

204,917 

167,018 

47,273 

5,009 

1,195 



( = ) 



220,730 

14,211 
18,414 
48,807 
57, U6 
44,737 

24,477 

10,722 

2,005 

237 

4 



71,446 

18,734 
8,571 
14,513 
12,459 
10,582 

4,757 

1,532 

109 

23 

1 



(^) 



48,777 

4,591 
3,917 
11,063 
12,557 
10,242 

5,071 

1,212 

U5 



56,977 

6,784 

5,804 

15,824 

11,108 

10,308 

5,014 

2,021 

99 

11 



44,273 

5,627 
2,565 
5,967 
6,649 
8,825 

6,464 

5,662 

1,739 

561 

3 



156, 835 

6,383 

7,031 

24,001 

38,922 

46,418 

26,794 

5,011 

256 

19 



933, 572 

11, 903 

18,548 

84,027 

170, 701 

214,687 

202,776 

158,811 

59,902 

11,832 

385 



522,02a 

17,029 
20,732 
51,943 
100,759 
154,939 

109,371 

57, 147 

4,819 

4,588 

420 



i.') 



663, 860 

19, 250 

18,808 

78,881 

155, 351 

175,869 

146,469 

56, 675 

9,673 

2,267 

617 



516, 360 

6,199 

8,527 

57,733 

81, 202 

140,059 

123, 610 

90,153 

8,431 

446 



764, 866 

11,145 
6,334 
23,758 
51, 185 
121, 198 

123,223 
225,204 
130,277 
69,882 
1,856 

I') 



403,277 

3,746 

7,816 

»,913 

68,446 

126,009 

U4,346 
45,354 

5,701 
944 



223,867 

16, 322 
19,334 
49, 392 
58, 862 
44,987 

23, 65C 

9,299 

1,780 

237 



106, 564 

46,461 
12,120 
18,434 
12,880 
10, 550 

4,458 

1,495 

143 

22 

1 



52, 759 

7,299 
5,745 
10, 578 
12,058 
10, 699 

5,103 

1,153 

115 



63, 528 

11,267 
7,178 
16,662 
11,001 
10,040 

5,165 

2,102 

102 

11 



49,073 

6,922 
4,145 
6,523 
7,165 
6,725 

6,524 

6,009 

2,398 

655 



167, 681 

9,447 

8,179 

27,889 

40, 172 

50, OU 

26,760 

4,944 

26C 

19 



14,045,593 

41,791 

142, 670 

861, 770 

2,163,735 

3,194,474 

3,253,189 

2,739,762 

1,270,625 

334,441 

43,136 



75,641 

88, 181 

294, 195 

441,739 

739,933 

589,759 

417,699 

88,970 

27, 297 

6,114 



18,518 
42, 178 
179, 796 
435, 785 
735, 501 

665, 133 

331,609 

70, 171 

9,053 

5,351 



2, 659, 717 

27, 759 

53,348 

274,975 

399,549 

720, 014 

707, 197 
597, 579 
65, 162 
14,134 



16, 728 

30,271 

106, 910 

264, 592 

632, 900 

923, 865 
1,809,612 
1,668,189 

911, 280 
43,624 



10, 677, 850 

29,234 

62,099 

478,057 

1,471,379 

3,556,889 

3,627,017 

1, 266, 588 

156, 616 

29,971 



1,010 
2,083 
10,274 
23, W9 
32,122 

31,065 

26,029 

10,848 

2,551 

74 



50, 172 

2,978 
3,303 
7,323 
6,139 
10,522 

10,541 

6,941 

1,978 

391 

56 



26,866 

441 

938 

2,331 

4,025 

7,895 

6,906 

3,766 

490 

56 

18 



47, 162 

1,687 
1,741 
8,191 
8,354 
11,324 

9,162 

6,243 

351 

109 



36, 357 

323 

143 

1,321 

2,988 

7,350 

6,330 
9,352 
6,060 
2,392 
98 



85,962 

544 

1,438 

5,747 

13,446 

27, 285 

27,106 
9,236 

870 
290 



704, 877 

8,445 
17,403 
73,262 
151,537 
185, 110 

135,563 

99,051 

25,725 

6,645 

136 



265, 508 

21,588 
18,430 
48,798 
45,646 
61, 375 

42,715 
22,196 

3,454 

1,162 

134 



263,382 

5,994 
13,563 
25, 825 
55,900 
75,962 

53,002 

24,864 

2,692 

455 

125 



293, 649 

8,866 
12,934 
50,772 
50, 054 
70,200 

57,919 
38,653 
3,344 

707 



278, 396 

6,024 
6,425 
13,555 
25, 566 
46,372 

51,545 
64,627 
41,517 
22, 186 

579 



605, 823 

7,224 

8,814 

46,010 

1C2, 616 

213, 278 

171,779 

49,898 

5,009 

1,195 



138,741 

8,314 
14,074 
39,355 
51,848 
41, 217 

22,769 

9,154 

1,772 

234 



55, 106 

9,746 
6,458 
11,522 
11,383 
10,131 

4,313 

1,421 
109 
22 

1 



40,878 

2,719 
2,639 
8,213 
10,913 
10,128 

5,033 
1,109 

115 



46,106 

3,333 
4,166 
12,778 
9,596 
9,203 

4,900 

2,018 

99 

11 



34,183 

2,098 
1,958 
4,340 
5,279 
7,673 

5,483 
5,253 

1,639 

457 

3 



137,360 

4,240 

4,636 

16,986 

34,031 

45, 167 

25,418 

4,607 

256 

19 



40 



U, S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIETORSHIPS 

Table 3 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con . 



Industry and size of business receipts 



Bucij"iesEe£ with ajid wiUlout net profit 



Number of 
busijlesEeB 



Business 
receipts 

(Thoumand 
dottata) 



Deprecia- 
tion 

(Thoaaand 
dolUrw) 



Net profit 

(less loss) 

(ThouaatMl 

doliaru) 



Inventory, eiid-of-year 



Number of 
businesses 



Amomit 

(Thousand 
doUara) 



Busiiiesses witli net profit 



Number of 
businesses 



Business 
receipts 

(Thoumand 
doltara) 



Deprecia- 
tion 

(Theuaand 
dollar*) 



Net 
profit 

(Thouaand 
dotlara) 



Inventoi-y, end-of-year 



Number of 
businesses 



Amount 
(Thouaand 
dollara) 



WHOLESALE AND RETAIL TRADE— Continuea 

Eating and drinking places 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Building materials 

Total 

Under $5,000 

$5,000 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 or more.*. 

Receipts not reported 

Hardware and farm equipment 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Drug and proprietary stores 

Total 

Under $5,000 

$5,000 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 $6,000,000 

$5,000,000 or more 

Receipts not reported 

Liquor stores 

Total , 

Under $5,000 .' 

$5,000 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 or more 

Receipts not reported 

Other retail trade 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Footnotes at end of table- 



(1) 



(2) 



(3) 



(4) 



(5) 



(o) 



(7) 



(3) 



(9) 



( IC) 



(11) 



(12) 



298, 230 

44,966 
iO, 574 
93, 202 
74, 668 
32, 504 

7,657 
2,136 

130 
12 



25, C:27 

3,891 
2,649 
5,591 
4,428 
4,571 

2,500 

1,178 

96 

48 



I') 



36,292 

4,215 
2,702 
7,347 
7,369 
6,852 
4,520 
2,816 
278 
26 



(.') 



33, 918 

1,809 

3,907 

5,767 

11,303 

8,313 

2,037 

130 

2 



I') 



24,753 

1, C73 
1,370 
4,122 
5,559 
7,926 

3,571 
921 
93 

14 



285, 973 

95,927 
41,786 
60,979 
47, 210 
26,031 

9,461 
2,569 

575 
143 



8,430,502 

122, 838 

298, 896 

1, 554, 630 

2, 596, 657 

2, 184, 301 

1,011,431 

563, 732 

85, 254 

12,713 



8,217 

20,977 

95,405 

153,364 

312,527 

357,596 
333,005 
59,740 
56, 224 



2,580,921 

11,576 

18,926 

126,304 

276,957 

484,097 

631,928 

838,924 

162,759 

29,450 



2,956,672 

8,683 

70,923 
216,587 
858, 041 

1,139,686 

532,900 

127,419 

2,433 



1, 683, 547 

3,228 

9,745 

75,912 

207,615 

562,449 

501, 301 

247,106 

59, 111 

17, 030 



7, 703, 015 

138,238 

308, 195 

1,008,411 

1,688,405 

1,767,745 

1,238,234 
861,278 
391,064 
201,445 



240, 322 

4,797 
11,739 
46,210 
72, 733 
64,930 

26,500 

10, 553 

2,217 

112 



24,607 

300 
1,018 
2,958 
4,112 
5,706 

5,633 

3,657 

539 

666 



n 



29,388 

522 
561 

2,770 
4,576 
7,025 

6,707 

6,196 

747 

249 



(.') 



38,930 

223 

1,475 
2,534 
11,443 

14,550 

7,015 

1,656 

31 



15,980 

66 

264 

848 

2,326 

5,203 

4,965 

1,683 

536 

84 



165, 944 

9,626 
10, 681 
28, 158 
38,082 
31, 732 

23,153 
15,335 
4,245 

4,610 

272 



70C,48S 

'3,720 

15,317 
135, 454 
259, 515 
184, 010 

72,030 

35, 519 

3,422 

538 



'1,647 



98,52£ 

740 

1,630 

9,118 

9,507 

22,053 

28,360 

21,723 

3,335 

2,144 



(^) 



134, 176 

'281 

391 

12,266 

28, 285 

33,026 

28,495 
26,673 

4,600 
963 



(^) 



304,772 

'754 

10, 959 
24,685 
100,123 

118,689 

47,061 

3,775 

279 



(') 



126, 371 

178 

95 

4,242 

15,127 

44,649 

39,080 

19,450 

2,991 

759 



(') 



682, 055 

16, 617 
42,230 
117, 637 
192,766 
166, 558 

94,224 

42,823 

10, 269 

647 



'1,716 



133,258 

15,636 
20, 357 
59, 594 
56, 352 
27,643 

6,489 

1,740 

118 

12 

(') 



17, 591 

2,006 
1,311 
3,562 
3,420 
3,714 

2,289 

1,141 
93 

48 



n 



31, 282 

1,981 
1,835 
7,079 
7,024 
6,110 

4,248 

2,672 

274 

26 



31,458 

1,168 

3,173 
5,359 
U,265 

8,225 

1,986 

180 

2 



22, 222 

632 
1,269 
3,213 
5,218 
7,489 

3,407 

883 

92 

14 



176, 878 

41,866 
22,676 
42,670 
36,459 
21, 557 

8,459 
2,394 

490 
1C7 



194, 523 

3,734 
7,519 
35, 848 
62, 836 
45,851 

25, 626 

11,200 

1,151 

692 



(-) 



216,885 

2,803 

6,681 

17,469 

26, 889 

46,844 

53, 284 
45, 925 
4,063 
12,839 



673,676 

5,410 
13,395 
52,733 

91, zr? 

120,763 

188, 035 

176,636 

21,431 

3,969 



I') 



540,637 

5,154 

13,933 
56, 379 
177,929 

189,254 

76, 745 

20,372 

213 



(') 



194, 917 

1,217 

3,673 

11,599 

22, 808 

53, 677 

51,859 

30,7*6 

7,436 

1,882 



924,223 

55, 299 

44,751 
170, 572 
234,882 
193, 388 

136, 459 

63, 243 

17, 365 

8,175 



233, 199 

24,547 
28,093 
75, 567 
66, 206 
29,381 

6,346 
1,912 

130 
12 



20,222 

2,576 
1,749 
4,477 
3,550 
4,163 

2,396 

1,157 

96 

48 



30,109 

2,249 
2,001 
6,042 
7,062 
5,336 

3,977 

2,646 

274 

22 



3,807 
5,066 

U,203 

8,213 

2,033 

180 

2 



21,195 

870 

2,973 
4,321 
7,388 

3,418 

917 

93 

14 



223, 957 

60, 167 
33, 673 
51,087 
42,906 
24,272 

3,813 

2,519 

472 



7,391,003 

72,026 

208, 659 

1, 266, 921 

2, 314, 731 

2,013,447 

906, 422 

508, 830 

85,254 

12,713 



6,121 

13,536 

77, 360 

129, 169 

286,359 

341,491 
334,800 
59,740 
56,224 



2,329,689 

7,461 

U,348 

104,469 

265,517 

417, 650 

556, 237 

777,953 

160, 183 

25,821 



2,874,278 

6,023 

68,715 
192,703 
816,438 

1,128,425 

532, 122 

127,419 

2,433 



1, 568, 209 

2,535 

(^5 

54,627 
179, 525 
527,590 

476,528 

246,006 

59,111 

17, 080 



6, 839, 581 

131, 940 

248,816 

849,512 

1,534,441 

1,651,458 

1, 205, 345 
346,003 
310,683 
61, 373 



194, 751 

1,563 

5,915 
33,001 
63, 757 
56,591 

22,023 

9,572 

2,217 

112 



21,263 

194 

421 

1,711 

3,375 

5,280 

5,503 

3,574 

539 

666 



25,303 

204 

390 

2,165 

4,243 

5,753 

5,790 

5,735 

742 

231 



38,079 

145 

1,449 
2,228 
11,036 

14,525 

7,009 

1,656 

31 



14,414 
57 

497 
1,319 

5,090 

4,529 

1,675 

536 

84 



135,293 

4,128 
6,992 
21,442 
33, 971 
28,632 

21,139 

15,326 

3,369 

294 



603, 898 

14, 180 
31,000 
165, 594 
279,491 
196, 270 

76,771 

36, 582 

3, 422 

588 



115,362 

1,936 

3,372 

14,608 

14, 397 

24,616 

28,715 

21, 739 

3,335 

2,144 



151,416 

1,591 
3,162 
14,684 

29,007 
35,669 

33,666 

27,937 

4,676 

974 



11,252 

27,096 
101,233 

119, 347 

47,067 

3,775 

279 



132,854 

336 

(^) 

6,137 
16, 815 
46,419 

39,190 

19,530 

2,991 

759 



758,871 

41,342 
52,299 
139,206 
202,856 
171, 735 

96,464 

43,150 

10,490 

1,329 



154, 547 

8,143 
13,809 
43, 925 
50, 289 
25, 582 

6,052 

1,617 
118 
12 



26, 366 

905 
1,234 

5,774 
6,717 
5,231 

3,707 

2,502 

274 

22 



29,620 

<P 
(^) 

3,073 
4,659 
10, 765 

8,125 

1,932 

130 

2 



19, 733 

1,134 

2,502 

4,634 
7, 054 

3,374 

879 

92 

14 



137,424 

22, 099 
17,476 
34,426 
32, 597 
20,137 

7,943 

2,343 

386 

7 



167, 943 

1,774 

3,784 

28, 280 

56, 595 

42,636 

22,734 

10,297 

1,151 

692 



14,159 


191,777 


1,034 


821 


(^) 


2,306 


10,244 


2,346 


20,771 


3,406 


43,535 


2,185 


52,139 


1,130 


45,449 


93 


4,063 


48 


12,339 



584, 172 

2,283 
10,521 
43, 531 
83,053 
105, 593 

148, Wl 

160,937 

21,431 

3,672 



519,354 

(') 
(') 

13,679 
51,911 
163,979 

183, X31 

76, 596 

20,372 

213 



183,708 

2,137 

9,456 
19,500 
61,160 

51,537 

30,600 

7,436 

1,882 



776,371 

24,542 

32,307 

118,990 

214,875 

180,691 

126, 533 

60, 533 

16,578 

1,217 



(^) 



(.') 



U. S. BUSINESS TAX RETURNS, 1962 



41 



SOLE PROPRIETCmSHIPS 

Table 3. — Nl-MBER OF BUSINESSES. BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY. BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con. 



Industry and sise of business receipts 



Nuaber of 
businesses 



Business 
receipts 

dolt»ra) 



Deprecia- 
tion 



Net profit 
(less loss) 

dotUraJ 



year 



Nulnber of 
b'i^inercef 



Amount 
(Thoua*nd 
Oollmr*) 



Number of 

buKincsECs 



Business 
receipts 

(Thoum^nd 
dottarmj 



Deprecia- 
tion 



doi/«rtJ 



Net 
profit 

(Thautand 
dot lata} 



Inventory, end -ol' -year 



Number of 
inessei: 



Amount 

(Thouaand 
dollara) 



WHOLESALE AND SKTAIL TRADE— Continued 

Wtolesale and Retail Trade Not 
Allocable 

Tbtal 

Onder $5,000 

$5,000 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 or oore 

Receipts aot reported 

nNAMCE, INSURANCE, AND REAL ESTATE 

Total 

Under $5,000 

$5,000 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 or juore 

Receipts not reported 

Insurance Agents, Brokers, and 
Services 

Total 

Under $5,000 

$5,000 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 or nore 

Receipts not reported 

Real Estate Operators (Except 
Developers) and Lessors ' 

Total 

Ui^er $5,000 

$5,000 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 or nere 

Receipts not reported. 

Rflal Estate Agents, Brokers and 
Managers 

Total 

Oder $5,000 

$5,000 under $10,000 

$10,000 uider $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 or Bore 

Receipts not reported 

Other Finance, Insurance, and Baal 
Estate 

Total 

Onier $5,000 

$5,000 uBier $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 or Ecre 

Receipts not reported 

Footnotes at end of table. 



3-1,697 

12,631 
7,264 
9,371 
7,356 
7,341 

5,712 

3,725 

680 

106 

3 

( = ) 



472, 674 



251, 312 
86, 658 
80, 539 
25,494 
9,636 

3,739 

1,6U 

272 

73 

1 

12,337 



168,355 

84,577 
33,322 
34,075 
10,154 
3,095 

386 

538 

85 

3 



(^) 



169,375 

95,975 

31,951 

23,254 

7,352 

2,298 

553 

148 
18 



83,906 

34,296 

14,752 
IB, 656 
7,110 
3,757 

2,107 

832 

169 

64 

1 

2,162 



3, 584, 083 

24, 969 
50,992 
151,023 
267,173 
513,010 

814,970 

1,163,350 

436,678 

144, 053 

17, 860 



58,787 

1,591 
1,347 
4,022 
7,354 
8,300 

13,798 
13,820 
6,963 
1,523 
59 

(') 



195, 91C 

'442 

6,728 

13,081 

26,215 

40,001 

45,927 

44,804 

9,6X 

4,919 

293 

(=) 



36,716 

5,246 
3,527 

6,454 
5,454 
6,377 

5,152 
3,462 

666 

105 

3 



354, 409 

3,137 
9,768 
26,379 
30,260 
57, 062 

73,024 
97,367 
34,019 

10,048 
297 



41, 366 

6,519 
5,134 
7,380 
6,566 
6,492 

5,205 

3,416 

545 

106 

3 



3, 172, 916 

13,602 

35, 838 

118, 107 

238,004 

461, 269 

742,611 

1,040,148 

361, 369 

144,058 

17,860 



48,431 

343 
1,071 
3,169 
6,533 
7,185 

11, 996 

13,131 

3,416 

1,528 

59 



221, 191 

4,401 

9,410 

21, 366 

31,999 

43,500 

48,007 
46,467 
10,829 
4,919 
293 



5, 172, 234 



247, 28C 



1, t33, -61 



4,302 



82,108 



391,224 



4, 780, 621 



177, 395 



1, 768, 651 



469,588 
619, 351 
1,246,723 
903, 595 
651,951 

513,395 

458,063 
172, 522 
117,659 
18,937 



1,810,667 



51,038 


333,085 


36,464 


59,986 


6,633 


46,322 


4,554 


75,44C 


1,878 


65,852 


486 


33,028 



25,874 
4,602 



1,302,952 

190,799 
226,951 
348,135 
247,632 
149,866 

78,099 
37,919 
10,308 
13,243 



1,725,580 

61,238 
105,653 
293,604 
246,589 
2&4,090 

290,369 

235,527 

113,159 

96,414 

18,937 



56, 250 
41,742 
63,126 
34,165 
19, 214 

17,249 

12,701 

637 

376 

1 

1,819 



157,565 


12,739 


240,925 


12,447 


529,544 


20,983 


343, 522 


8,293 


204,967 


3,395 


U9,C53 


1,600 


162,636 


1,113 


49,055 


291 


3,400 


IC 



71, 252 

16, 159 
10,321 
17, 258 
11,509 
5,124 

5,312 

(^5 



64,424 

20,748 
13,568 
14,017 
7,759 
3,862 

1,002 

2,310 

21 

ID 



1,127 



50,359 

6,604 
5,406 
10,868 
6,604 
6,833 

9,335 

4,075 
325 

85 

1 

223 



16i, 2it' 
317, 0C7 
595,984 
307,658 
161,386 

59,159 
34,302 
9,959 
2,277 
109 

'11,668 



746, 07C 

73,728 
135,709 
286,670 
145,953 

62,258 

21,570 

16,234 

5,860 

181 



'2,093 



26,999 

1,839 
7,568 
8,509 
2,728 
4,336 

1,117 

(^5 



517,885 

77,106 
126,746 
180,999 
34,631 
38,621 

10, 417 

3,619 

482 

293 



'5,079 



347,507 

9,615 

46,984 

119,806 

74,296 

56,171 

26,055 

12,812 

3,617 

1,915 

109 

'3,873 



555 
( = ) 
1,042 
822 

572 
163 
56 

47 

1 



(n 
(') 



{') 



n 



2,616 



618 
393 

394 
156 



(^) 



2,837 
(=5 
15, 316 

7,919 

9,202 

19,481 

5,523 

6,2C7 

232 



I') 
(^) 

I') 



5,221 
(^) 

(=) 

18,190 

14, 626 

3,564 



(') 



56,994 

4,615 

3,542 
11,549 

7,508 
18,923 
(^) 

6,207 
232 

(=) 



195, 316 
81, 326 
75, 915 
24,776 
8,674 

3,351 

1,561 

232 

72 
1 



152, 217 

72,212 
32,096 
33,407 
10,012 
2,935 



879 
538 
85 



32,449 

22,455 

5,194 

3,094 

1,135 

366 

129 



138,674 

75,715 

30,723 

22,502 

7,063 

2,054 

451 

148 

14 



67,884 

24,934 
13,313 
16,912 
6,566 
3,249 

1,892 
820 
133 
64 

1 



407, 639 
532,719 
1,175,424 
843, 663 
585, 927 

464, 695 
446,061 
139, 191 
116,365 
18, 937 



143,689 
233, 292 
517, 906 
338, 501 
197, 894 

118, 030 

162, 636 

49,055 

3, i« 



232, 195 

41,8C3 
35,164 
54, 263 
39,416 
26, 947 

18,051 
3,308 



1,224,760 

170, 767 
218, 725 
337, 660 
237, 277 
134,517 

66,757 
37, 919 
7,695 
13,243 



1, 559, 063 

51,180 

95,538 

265,395 

228,469 

226, 5^9 

261, 357 
232,263 

82,441 
96,414 
18,937 



32, 339 
34,169 
52,472 
24, 55V 
13,719 

9,171 

10, 192 

620 

105 



55,327 
9,234 
11, 247 
2C, 509 
8,186 
3,143 

1,594 

1,113 
291 



32, 205 

5,795 
5,310 
9,527 
3,206 
2,782 

2,815 
I'] 



54,241 

13,907 
12,688 
13,451 
7,383 
3,549 

922 

2,310 

21 

10 



35,622 

3,453 
4,924 
8,985 
5^782 
4,245 

3,840 

3,999 

303 

85 

1 



222, 907 
329,249 
614,472 
319, 314 
168,331 

65,960 

35,668 

10,224 

2,417 

109 



762, 108 

82,420 
138, 277 
283, 280 
146, 324 

62,926 

21, 606 
16,234 
5,860 

131 



67, 14C' 

18, 231 
12,306 
15,302 
10,108 
6,437 

2,744 
(^) 



546,996 

93,548 
126,492 
184,369 
86, 516 
38,935 

10,621 

3,619 

603 

293 



392,407 

26,708 
50, 174 
126,521 
76,366 
60,033 

30,989 

13,831 

3,761 

1,915 

109 



111) 



29,027 

2,292 
2,625 
5,034 
4,893 
5,636 

4,749 

3,154 

531 

105 



{') 



840 
752 
) 

567 
162 
19 



( = ) 
(') 

I') 



(^) 

(^) 
(=) 



(^) 
(^) 



2,232 
788 

548 
289 

393 
155 



O 



42 



U. S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIETORSHIPS 

Table 3.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con. 



Industry and size of business receipts 



jsin-'sses with and without net profit 



Number of 

businesses 



Business 
receipts 

(Thouaand 
dottarw) 



Deprecia- 
tion 

(Thotiamnd 
doIUtaJ 



Net profit 
(less loss) 

(Thouamnd 
dotlmta) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
fT7iaus«nrf 
dolUri) 



Businesses with ne 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollar*) 



Deprecia- 
tion 

(Ttioiiamnd 
dotlart) 



Net 
prof i t 

(Tbduaand 
dotlara) 



Inveii t.or;,i end-of-year 



Number of 
businesses 



Amount 
(Thauaand 
dottara) 



SERVICES 

Total 

Under ^5,000 

$5, COO 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 or more 

Receipts no - reported 

Lodging Services 

Total 

Dnder $5,000 

$5,000 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 or more 

Receipts not reported 

Hotels 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Tourist courts and motels 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200, OOO under $500, 000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 or more 

Receipts not reported 

Other lodging places 
Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Personal Services 

Total 

Under $5, 000 

$5,000 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 or more 

Receipts not reported 

Footnotes at end of table. 



(3) 



(5) 



(6) 



(7) 



('^) 



(11) 



(12) 



2,132,751 



26, C7Q, 027 



9, 289, 3-13 



279, L 18 



il5, 323 



l,8i7,<26 



24,53b, 355 



'724,645 



234,064 



1, 111, 113 
335, 334 
368,787 
199, 365 
77, 565 

15, 674 

3,610 

382 

93 

2 

20,326 



121, 350 

64,754 

21,112 

21,095 

9,667 

3,389 

559 

nc 



(=) 



12,728 

3,174 
2,224 
3,437 
2,677 
935 

179 

1 



(.') 



40, 165 

13, 801 
8,794 

10,003 
5,130 
1,951 

62 

(') 



68,457 

47,779 
10,094 

7,655 
1,860 

564 



( = ) 



500,975 

285,878 

1C2, 802 

73, 811 

24,291 

9,455 

2,535 

403 

89 

6 



2,152,743 
2,397,362 
5,933,607 
6,956,797 
5,127,037 

2, 075, 276 

1,023,807 

264, 162 

124, 363 

23,873 



1, 296, 743 

133,722 
153,879 
337,682 
337,535 
213,658 

76,843 
31,140 

8,677 



263,819 

7,658 
16,430 
58,782 
96, 566 
60,897 

22,525 

911 



633,066 

31, 228 

66, 604 

157,048 

175,056 

124,278 

(=) 

16, 173 
C'l 
5,539 



399,858 

94,836 
70,795 
121,852 
65,913 

43, 324 



4,484,462 

649, 058 
713,213 
1, 142, 523 
827,044 
646,382 

334,038 

107,485 

58,004 

6,715 



158,026 
143,300 
324,811 
298,353 
205, 541 

75,527 

29,098 

4,642 

3,002 

485 

4,849 



198,629 

27,944 
26,445 
52, 878 
47,817 
30, 818 

9,454 
2,078 

301 



20,182 

916 
1,961 
4,813 
6,581 
4,740 

1,001 
146 



(^) 



121, 582 

10, 385 
15,416 
29,992 
30,996 
24,062 

1,9C1 

154 



56, 865 
16,643 
9,068 
18,073 
10,240 

2,260 



i.') 



260, 451 

35,045 
37,097 
79,487 
48, 211 
38,711 

15,052 

4,018 

2,414 

196 



848,955 

980,872 

2,229,955 

2,828,925 

1,853,003 

456,724 
96,117 
13,639 
7,004 
2,527 

'28, 378 



99,570 

'1,921 
IC, 146 
31, 507 
36,729 
14, 803 

7,546 
1,948 

259 

'1,584 



12,512 

'2,289 
'1,205 
2,908 
7,094 
2,985 

3,192 

'145 



56,437 

'5,993 
2,017 
23,755 
23,119 
7,871 

(') 

1,071 
(^i 
226 

'26 



30, 571 

6,361 
9,334 
4,844 
6,516 

5,013 



{') 



1, 147, 840 

285,919 
295, 843 
271,845 
156,835 
85, 029 

40,503 
10,164 
2,132 

460 



108,275 
46,840 
67, 591 
34,739 
14, 553 

5,238 
1,263 
232 
(') 

(') 



IC, 905 

1,544 
1,502 
3,581 
2,566 
1,42C 



233 



(') 



2,785 

(^) 

<^' 
(2) 
1,234 

650 



3,637 

<P 

(^) 
1,605 
1,020 

676 



4,483 

1,111 
1,202 
1,476 



(') 



92, 825 

43, 706 
19, 585 
17,186 
7,361 
3,428 

1,283 
(=5 

71 

1 



42,972 
34,927 
86,911 
83,378 
74, 619 

48,296 
23,919 
5,802 
(^i 



11,270 

924 
1,477 
3,303 
6,429 
6,029 



992 



(') 



5,287 

(') 
(') 
(') 
2, AS} 

2,056 



8,455 

1,254 
3,539 



3,495 



5,528 

682 
1,176 
1,739 

1,787 



i') 



73, 129 

9,158 
8,069 
15,224 
14, 197 
15,053 

6,579 

2,279 
79 



909, 872 
307,963 
345,156 
191,430 
74, 291 

14,825 

3,409 

371 

53 

1 



79,610 

39,669 

14,076 
15,025 
7,794 
2,513 

447 
76 



(') 



8,303 

1,470 
1,072 
2,492 
2,270 
823 



25,548 

6,149 
5,990 
7,735 
4,061 
1,295 

294 



45,759 

32, 050 
7,014 
4,798 
1,443 

453 



450,458 

251, 197 

97,037 

67, 949 

22,837 

8,583 

2,361 

403 

85 

6 



1,890,303 
2, 197, 030 
5,575,705 
6,691,675 
4,916,265 

1,951,252 

954,907 

256,314 

84,176 

13,728 



962, 850 

88, 221 
102, 630 
243, 207 
273,862 
160,212 

60,092 
23, 203 

(^i 

8,677 



211, 923 

4,022 
7,803 
42,797 
82,430 
52,729 



(') 



466,575 

15,081 
45,725 
124,632 
141,544 
84,657 



49, .>97 



284, 352 

69,118 
49,152 
75,773 
49,388 

37,278 



4,165,078 

597, 615 
672, 675 
1,053,476 
775,883 
592,012 

305, 752 

106,426 

54,524 

6,715 



91,842 
1C7, 359 
267, 084 
266,968 
174, 060 

64,725 

26,643 

3,875 

1,338 

32 



123, 894 

10,918 
13,768 
34,791 
36, 588 
17, 932 

7,932 
1,328 
(^5 
301 



12,689 

212 

309 

2,922 

5,326 

2,989 



(^) 



79, 697 

2,305 

7,894 

21,929 

25, 176 

13,207 

8,532 
154 



31, 508 

7,901 
5,565 
9,940 
6,036 



203, 438 

24,013 
27, 542 
59,471 
40, 380 
31, 476 

14, 331 

3,918 

2,161 

196 



1,020,726 
1,036,263 
2,308,497 
2, 364, 265 
1, 876, 290 

473,486 

119,601 

14,604 

8,054 

2,859 



177,729 

25,668 
25, 103 
49,908 
44,680 
21,681 

3,061 
2,037 

259 



26,426 

774 
1,640 
6,330 
9,483 
4,355 



89,919 

4,402 
10, 521 
23,645 
27,043 
13,157 

5,925 
226 



61,334 

20,492 
12, 942 
14, 383 



5,380 



1, 200, 883 

X5,146 
303, 293 
286, 799 
160, 234 
90, 106 

42, 026 

10,473 

2,346 

460 



79, 702 
41, 532 
62,015 
32,112 
13,300 

4,804 
1,263 
225 
(=) 



6,502 

2,235 

2,105 
1,171 



181 



(=) 



2,446 
(') 

1,234 
(=5 

I') 



2,442 



1,101 
1, 104 



1,614 

1,339 
(') 



82, 878 

37, 284 
18, 580 
15,499 
6,390 
3,193 
1,159 
I') 

68 
1 



355, 399 



28,061 
28,516 
78,044 
76,636 
68,167 

46,133 
23, 919 
5,495 
(^1 



13,437 

1,717 
4,686 
5,871 



678 



n 



4,763 

I') 
2,483 



6,152 

911 
4,922 

156 
62 



2,517 
1,030 
(^) 

51 



65,946 

7,753 
7,375 
13, 186 
13,704 
12, 324 
6,391 

2,143 



U. S. BUSINESS TAX RETURNS. 1%2 



43 



SOLE PROPRIETORSHIPS 

Table 3. -NUMBER OF BUSINESSES. BUSINESS RECEIPTS, DEPRECIATION.NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RFXEIPTS— Con. 



Industry and size of business receipts 



SERVICES — Continued 



Laundries, laundry services, and 
cleaning and djelng plants 



Total. 



Bhdcr ♦5,000 

45,000 under ♦10,000 

JlO,000 under ♦25,000 

♦25,000 under $50,000 

150,000 under $100, 000 

4100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000..., 
$1,000,000 under $5,000,000., 
$5,000,000 or iBore 

Receipts not reported 



Beauty and barber shops, including 
schools 



Total. 



Under $5,000 

$5,000 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 or more 

Receipts not reported 



Other personal services 



Under $5,000 

$5,000 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 or more 

Receipts not reported 



Business Services 



Total. 



Under $5,000 

$5,000 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 or more 

Pxceipts not reported 



Automotive Services 



Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$;00, 000 under $200, 000 

$200,000 under $500,000 

$500,000 under $1,000,000..., 
$1,000,000 under $5,000,000., 
$5,000,000 or more 

Receipts not reported 



Recreational Services 



Under $5, OX 

$5,000 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,COO or more 

Receipts not reported 



with and without net profit 



Number o£ 
businesses 



(1) 



85,318 

26,546 
20,494 
24,232 
8,460 
3,800 

1,135 
135 



(-') 



298,737 

186, 560 

65,004 

35,769 

8,293 

2,039 

368 

29 



116,920 

72,772 

17,304 

13,810 

7,538 

3,616 

1,082 
244 

1 



BusineSE 
receipts 

dottmra) 



(.0 



n 



226,871 

141,348 

34,416 

27,608 

9,661 

7,033 

1,823 

621 

160 

43 

1 

4,157 



139,145 

50,115 
23,iiS 
36,004 
18,598 
6,991 

2,226 
817 

4 



110,695 

63,213 
16,959 
15,243 
6,373 
3,311 

1,043 

3S6 

22 

2 

1 



Deprcoia- 
tion 



(Thewtd 
dotlarm) 



Net profit 
(less los.-;) 



(Thcututd 
doltmwm) 



(J) 



1,382,893 

66,053 
150,816 
384,239 

256,212 

147,030 
36,728 

5,C39 



437,702 
537,804 
282, 209 
131,209 

46,780 
8,657 



123, 531 
124,695 
220,480 
256,998 
258,961 

140,228 
62,100 

1,676 



2,363,005 

241, 030 
246,556 
431,016 
333,753 
471,401 

256, 366 
186, 286 
123,751 
54,068 
18,728 



2, 552, 191 

107,223 
173,799 
582,687 
647,649 
460, 383 

3C1, 802 
247, 660 

4,199 



1, 2C5, 843 

112,122 
122, 142 
234,201 
243,918 
223, 866 

140, 156 
1C6,67C 

14,125 
3,49B 
5,145 



130,615 

8,213 
17,872 
49,«84 
23,520 
20,446 

6,513 
1,615 

171 
(■) 



63, U6 

19,789 
U,265 
16,964 
7,673 
3,624 

1,544 
189 



66, 720 

7,043 
5,960 
12,639 
17,018 
14,641 

6,995 
2,214 



3,642 I 



(-) 



98, 316 

13,219 
14,612 
19,954 
11,724 
18, 507 

6,105 

6,908 

431 

1,379 

82 

895 



78,525 

7,275 
6,433 
23,435 
18,448 
U,C13 

6,546 
4,520 

313 



1(5,771 

12,972 
10, 101 
20,216 
21,402 
18,301 

13,444 

6,057 

563 

418 

403 

1,894 



175,234 

9, ICC 
28,992 
60,167 
41,850 
23,102 

8,517 
2,343 
(4 
249 



(') 



684,335 

227, 107 

221,524 

156, 584 

53,226 

15,029 

4,586 
1,273 
(^5 



'142 



288, 221 

49,712 
45, 327 
55,094 
56,759 
46,898 
27,400 
6,548 
(=) 
211 



Inventory, end -of -year 



Number of 
biisincF::--:- 



(') 



580,653 

100,873 

112,045 

160,632 

90,264 

76,441 

27,035 
14,001 

2,135 
720 

2,859 

'6,352 



381,025 

31,251 
49,253 
117,796 
95,012 
52,956 

23,707 
10, 572 

232 



111,295 

4,151 
19,460 
33,894 
19, 560 
28,051 

8,117 

6,125 

1,790 

'579 

'332 

'3,942 



9,836 

1,375 
2,439 
3,692 

1,772 






52,383 

30,633 

10,938 

7,856 

2,514 

442 



Miounl 
tfaJi*rBj 



(6) 



X', 556 

11,698 
6,208 
5,638 
3,969 
2,178 

673 

190 

1 



13,719 

5,640 
2,110 
2,490 
1,263 
1,409 

486 

111 
34 



(^) 



50, 265 

7,921 
6,423 
17,253 
11,550 
4,579 

1,952 

546 



(') 



13,362 
3,484 
1,572 
4,066 
2,211 
1,443 

448 



(') 



10,210 

278 
1,136 
1,572 

3,272 



ih 

n 



582 



Businesses with net profit 



Number of 
businesses 



(V) 



11,407 

4,524 
1,963 
2,649 
1,671 

595 



51,512 

4,356 
4,965 
11,003 
11, 673 
12,344 

4,731 
2,352 
(4 

79 



40,459 

1,561 
2,338 
4,354 
4,051 
8,969 

3,799 

1,022 
13,672 



113,437 

5,005 

5,091 

21,540 

23,164 

18,100 

24,351 

14,012 
(*) 
201 



29,934 

1,692 
622 
5,466 
4,593 
9,644 

5,815 
22 



Uusiness 
r,'c.-:iinr 

(ThoufMttd 
doitara) 



63, 170 

18,998 

16,399 

20, 168 

7,618 

3,366 

911 
135 



279,409 

169,831 

64,163 

35,128 

3,051 

1,835 

368 
29 



102, 879 

62,368 

15,975 

12,653 

7,168 

3,382 

1,082 
239 



195, 211 

119, 462 
31,999 
25, 739 
9,063 
6,755 

1,507 

515 

156 

9 

1 



121, 592 

39, 551 
21,392 
33,473 
17,485 
6,614 

2,215 

817 



77, 386 
41, 650 
13,832 
12,281 
5,559 
2,802 

377 

364 

20 

1 



Deprecia- 
tion 



(Thautand 
dollar!) 



1,192,374 

49,040 
125,099 
324,571 
256, 373 
231,316 

118,744 
36,728 

(•i 

5,039 



1,844,808 

436, 127 
431,934 
526,968 
274, 262 
117,732 

46,780 
8,657 
(=5 



112,448 
115,642 
201,937 
245,243 
242,964 

140,228 

61,041 

1,676 



2, 124, 775 

214,497 
230,101 
402,428 
314,045 
453,633 

204,909 

149, 588 

121,797 

15,049 

18,723 



2,423,828 

90,959 
158, 7C1 
545,771 
612, 126 
437,389 

300,234 
247, 660 

4, 199 



991,792 

81, 728 
99, 18f> 
189,747 
198, 294 
190,419 

117,223 

IOC, 243 

12,622 

2,330 



Not 

profit 

(ThtrMand 
dollarai 



Inventory, end-of-year 



Number of 
businesces 



86, 336 

3,257 
9,534 
32, 125 
17,729 
14,Cu« 

5,792 
1,615 

171 



57,665 

16, 371 
13,021 
15,927 
7,292 
3,290 

1,544 
189 



59,487 

4,385 
4,937 
11,419 
15, 359 
14,138 

6,995 
2,114 

25 



78, 577 

11,453 
11, 536 
17,152 
10,412 
16,374 

4,537 

6,494 

405 

132 

32 



68,913 

4,309 

5,417 

20, 570 

16,969 

9,958 

6,440 
4,520 

313 



59, 273 
4,937 
6,705 
12,107 
12,833 
10,936 

6,615 

4,868 

221 

1 



207,187 

16, 555 
34,865 
70,682 
44,200 
26,774 

10,040 
2,343 

249 



691,530 

232, 533 

221,911 

157, 230 

58,536 

15,263 

4,536 
1,273 



302,166 

56, 058 
46,517 
58, 887 
57,498 
48, 069 

27,400 
6,857 

211 



637, 263 

123,493 
117,480 
173,527 
91,942 
81, 054 

29,074 
14,691 

2,149 
994 

2,859 



396,609 

37,254 
51,295 
122,104 
97,345 
53,264 

23,864 
10, 572 

232 



216, ■'24 

35,254 
32,573 
5C,24i 
34,472 
33,470 

20,319 
7,812 
2,332 

197 



7,331 

n 

2,135 
2,409 

1,672 
407 
(-) 



48, 539 

26,994 
10, 838 
7,852 
2,414 



Ajiiui-Olt 
(Thouaand 
dottara) 



27,008 

9,656 
5,607 
5,233 
3,698 
1,944 

673 
190 



10,487 

3,907 
1,468 
1,985 
1,125 
1,409 

386 



{') 



107 
1 



44,726 

5,093 

5,470 

16,414 

10, 876 

4,338 

1,952 
546 



10, 117 

1,803 
1,238 
3,472 
1,870 
1,236 

340 
5 



1,127 
811 



1,394 



10,751 
4,010 
1,933 
2,648 
1,56C 

595 



46,363 

3,589 
4,310 
9,727 
11,451 
10,115 

4,731 
2,352 

79 



20,624 

630 
1,032 
3,094 
3,483 
8,969 

2,211 

851 
35 



106,371 

3,042 

3,894 

2C, 283 

21,741 

16, 379 

24,351 
14,012 

201 



26,603 . 

322 

680 

4,262 

4,497 

9,198 

5,742 
22 



Footaotes at end of table. 



44 



U. S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIETORSfflPS 

Table 3 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS .DEPRECIATION , NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Con . 



Industry and sise of business receipts 



BuciiiC'cr..:'L-. with aivJ 



ithout net profit 



Number of 
businesses 



Business 
receipts 
(Thousand 
dollars) 



Deprecia- 
tion 
(Thousand 
dollars) 



Net profit 

(less loss) 

(Thousand 

dollars) 



Lnventoi'y, end-oi'-y^'ai- 



Number of 
businesses 



Amount 
(Thousand 
dollars) 



et profit 



Number of 
businesses 



Business 
receipts 
(Thousand 
dollars) 



Deprecia- 
tion 
(Thousand 
dollars) 



Net 

profit 

(Thousand 

dollars) 



Inventory J end-of-year 



Number of 
businesses 



Amount 
(Thousand 
dollars) 



iO 



(2) 



C) 



(i) 



.(5) 



(Q 



(3) 



('•) 



(10) 



(11) 



SERVICES— Continued 
Medical and Other Health Service.q 

Total 

Under $5,000 

$5j000 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 or more 

Receipts not reported 

Offices of physicians, surgeons, and 
oculists 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not rep:)rted 

Offices of dentists end dental surgeons 
Total 

Under $5,000 

$5,000 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 ujlder $5, 000, 000 

$5,000,000 or more 

Receipts not reported 

Other medical and health services 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported , 

Repair Services, Except Automotive 

Total 

Under $5,000 

$5,000 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 or more 

Receipts not reported 

Legal Services 

Total 

Under $5,000 

$5,000 under $10,000 

|10, 000 under $25, 000 

$25,000 under $50,000 

$50, 000 mider $100, 000 

$100,000 .jnder $200, 000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5, 000,000 or more 

Receipts not reported 

Footnotes at end of table. 



403,685 

131,085 
46,445 
93,617 
94,668 
36,064 

4,311 
475 

17 
7 



152,960 

1S,838 
12,786 
38,307 
54,010 

25,041 

3,003 

288 

10 

2 



(') 



82,898 

7,318 

8,044 

31,347 

28,454 

6,810 

549 



C) 



172,827 

104, 929 
25,615 
23,963 
12,204 
4,213 

754 
157 



182,279 

112,979 

30,859 

27,275 

8,176 

1,737 

851 



C^) 



132,891 

43,078 
25,365 
41,118 
16,736 
4,793 

820 
163 



3,621,342 

293,718 

330,384 

1,609,158 

3,356,885 

2,341,947 

545,037 

125,500 

10,273 

3,940 



4,868,770 

40,986 

95, 105 

673,778 

1,958,439 

1,639,836 

376, 535 

75,449 

6,278 

2,364 



19,336 

60,406 

540,657 

982, 545 

432,403 

68,911 
7,894 

3,028 



1,637,892 

233,396 
174,873 
394,723 
415,901 
269,708 

99,591 

42,157 

3,995 

3,548 



1,344,804 

200, 505 
218,381 
409,385 
272,901 

116,857 



2,003,222 

81,745 
189,104 
671,105 
569,327 
320,409 

110,906 
44,525 

5,537 



310,808 

12,768 
18,278 
70,997 
118,676 
71, 151 

15,969 

2,483 

134 

53 



172,595 

4,608 

6,997 

31,668 

68,824 

48,680 

10,077 

1,412 

66 



70,478 

1,384 
2,233 
18,734 
33,231 
13,015 

1,678 
140 



(') 



(') 



67,735 

6,776 
9,048 
20,595 
16,621 
9,456 

4,214 
931 
68 



52,658 

14,835 
9,994 

13,720 
7,572 
3,248 

3,204 



(^) 



57,138 

5,067 

7,614 

22,418 

14,567 

5,323 

1,492 
513 

20 



( = ) 



4,693,600 

181,475 

170,432 

843, 154 

1,895,986 

1,318,206 

248,272 

35,220 
2,097 
1,055 



12,297 



2,890,405 

6,031 

43,433 

384, 842 

1,214,619 

1,015,273 

198,621 
26,954 

1,406 
452 



(') 



1,091,936 

5,333 
28,994 
289, 119 
518,883 
213,032 

29,917 
2,200 



(') 



711,259 

170, 111 
98,005 
169, 193 
162,484 
84,901 

19,734 

6,066 

691 

318 



339,877 

62,242 
76,116 
123,450 
49,370 
14,657 

14,244 



(^) 



1,083,015 

30,261 
107,386 
385, 097 
332,668 
163,673 

47,159 
12,988 

2,116 



12,805 

1,473 
1,467 
5,491 
3,239 

1,035 



(2) 



908 
839 



1,352 



1,067 
65 



O 



8,796 

1,169 
1,067 
3,945 
1,951 
475 

189 



77,008 

40,250 

13,109 

16, 112 

5,833 

1,023 



(^) 



I') 
(-') 






14,276 

481 

926 

4,874 

4,395 

3,590 



1,968 

567 
760 



i') 



421 

58 



(') 



11,316 

442 

783 

4,098 

3,423 

1,328 

1,742 



103,919 

20, 517 
14,774 
30,556 
23,296 
8,503 



( = ) 






(-) 



386,892 

116,663 
43,560 
91,793 
94,025 
36,049 

4,304 
474 

17 
7 



143,747 

12,457 
11,836 
37,543 
53,516 
25, 037 

3,003 
288 

10 



30,620 

5,522 

7,914 
31,340 
28,454 

6,810 

549 
29 



162, 525 

98,684 
23,760 
22,910 
12,055 
4,202 

747 

157 

7 



152,864 

87,539 
28,754 
26,440 
7,643 
1,637 

851 



121,149 

33,778 
24,367 
40,560 
16,655 
4,789 

816 
163 



(=) 



8,531,126 

273,033 

309, 194 

1,531,032 

3,338,904 

2,340,762 

543,772 

125,166 

10,273 

8,940 



4,829,544 

31,922 

89,033 

662,854 

1,945,619 

1,639,490 

376,535 

75,449 

6,278 

2,364 



2,111,516 

17,217 

59,334 

540,518 

982, 545 

432,403 

68,911 
7,560 

3,028 



1,590,066 

223,944 
160,827 
377,660 
410,740 
268,869 

98,326 

42,157 

3,995 

3,548 



172,680 
203,160 
398,201 
254, 599 
107,258 

126,775 



1,973,518 

71,511 
181,860 
663,023 
566,000 
320,117 

110, 376 
44,525 
('] 

5,537 



297, 867 

7,782 
15, 036 
67, 188 
118,194 
71,065 

15,934 

2,481 

134 

53 



167,878 

2,318 

6,057 

30,522 

63,767 

48,645 

10,077 

1,412 

66 

14 



69,439 

631 
2,010 
18,704 
33,231 

13,015 

1,678 
138 



60, 550 

4,833 
6,969 
17,962 
16, 196 
9,405 

4,179 
931 
68 



44,838 

9,039 
8,897 
13,396 
7,314 
2,988 



3,204 



53,912 

2,930 
7,200 
21,904 
14,519 
5,315 

1,481 
513 
(^) 

20 



4,721,303 

196,279 

174,087 

848,058 

1,897,837 

1,318,374 

248, 290 
35,226 

2,097 

1,055 



2,905,699 

14,972 

44,381 

387,719 

1,215,864 

1,015,330 

193, 621 

26,954 

1,406 

452 



6,898 
29,543 
289, 142 
518,883 
218, 032 

29,917 
2,206 



720,698 

174,409 
100,163 
171,197 
163,090 
85,012 

19,752 

6,066 

691 

318 



357, 100 

72,930 
78,340 
125,355 
51,164 
15,067 



14,244 



41,273 
110, 905 
386,723 
332,797 
163,691 

47,242 
12,983 
(^5 

2,116 



11,634 

1,367 
5,257 
3,239 



2,554 

( = ) 
908 
839 

336 



1,252 
(^) 

1,087 
65 



7,828 

967 
3,711 
1,951 

475 

189 



62,921 

27, 971 
12,171 
15,778 
5,399 
(^) 



680 



(^) 



(') 



I') 



12,947 

I') 
899 
3,952 
4,395 



1,938 

<?' 

( = ) 
567 
760 



(') 



421 
58 



10,527 

(^) 

Tib 
3,176 
3.423 
1,328 

1,742 



92,549 

14,975 
13,156 
30,140 
20,997 
(M 



6,273 



( = ) 
(=^) 



( = ) 



e) 



U. S. BUSINESS TAX RETURNS, 1962 



45 



SOLE PROPRIETORSfflPS 

Table 3. -NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION. NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS-Con. 



Industry and size of business receipts 



SEHVICES— Continued 
Educational Services 



Under {5,000 

$5,000 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 or more 

Receipts not reported 



£r.XiJteering and Architectural Services 
Total 



Onder $5,000 

$5,000 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 or more 

Receipts not reported , 



Accountinf . Auditing, and Booldieeping 
Services I 



BuEine-sscs witli and wiUiout net profit 



Number of 
businesses 



(1) 



Onder $5,000 

$5,000 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 or more 

Receipts not reported 



Other Services 



Dnder $5,000 

$5,000 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 or more 

Receipts not reported 



NAIURS OF BUSINESS HIT AIIOCABU: 



Total. 



Under $5,000 

$5,000 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 or more 

Receipts not reported 



61,M0 

■70, 322 

6,077 

3, 532 

722 



4,058 

1,723 

1,034 
354 
(-) 
20 

1,712 



96,399 

65,245 
13,240 

13, 567 
3,796 
1,912 

232 



Business 
receipts 
fThoucMtd 
dollar*) 



(^) 



81,397 

58,480 

8,663 

7,503 

2,119 

574 

143 

1 
2 



57,509 



35,128 

5,892 

4,903 

3,144 

970 

925 

127 






(2) 



329,282 

1C7,'T'D 
41,744 
53,348 
26,325 

99,909 



771,402 

43,012 
49,816 
135,529 
141,397 

119,351 

139,113 
103,582 

23,933 



694, 528 

91,817 
95,233 
213,196 

128,935 
127,936 



Deprecia- 
tion 

(Thauaand 
deliaraj 



(3) 



411,703 

89,885 
63,106 
113,777 
71,128 
38,879 

30,619 

513 
3,796 



513,301 



57,267 
41,960 
77,636 
109,320 
67,247 

124,330 

35,491 



19,988 

8,258 
3,029 
3,307 
1,123 



4,257 



21,145 

3,389 
2,464 
5,176 
3,994 
2,110 

2,272 
1,019 

297 



29, 396 

6,8-/2 
5,666 
9,778 
3,457 
3,032 



Net pi"ofit 
(less 1o.-!e) 

(Thouatmd 
dot lata) 



(■•) 



(') 



14,309 

5,382 
1,567 
3,445 
1,362 

1,373 

269 

1 



22, 872 



4,137 
2,319 
4,831 
5,358 
1,896 

3,388 

678 



107,722 

61,967 
16,663 
13,241 
6,623 



9,241 



Inventory, end-of-yenr 



Number of 
businesses 



(5) 



(-') 



217,482 

15,263 
27,9>4 
61,763 
53, 177 
35,028 

28,533 
'4,349 

1,487 



'2,385 



343,-546 

52,137 
59,279 
120,113 
59,941 
44,739 



i'} 



183,718 

25,337 
36,310 
67,463 
32,760 
15,002 

9,382 

405 
1,254 



'4,195 



93,603 



20,754 

16,383 

17,626 

20,445 

8,310 

9,792 

2,858 



2,150 
837 
838 



1,335 
645 
438 



Ajnoujit 
(Ttmuaand 
doIUra) 



(6) 



4,002 

2,542 

938 

484 



(') 



1,319 
913 

558 



6,346 

634 

1,801 

4,411 



2,566 
432 
403 



Businesses with net profit 



Number of 
businesses 



(7) 



10,346 

2,237 

302 

5,601 



(') 



20, 149 



1,771 
1,355 
2,844 
3,461 

4,341 



73,673 

64,015 
5,276 
2,917 

1..U7 
} 333 



40,315 

19,065 
6,234 
3,080 
3,942 

1,608 

1,030 
321 

20 



90,385 

57, 829 

13,099 

13,526 

3,791 

1,908 



Business 
receipts 

(Ttiouaard 
dollaraj 



(8) 



57,886 

39,454 

8,337 

7,373 

2,003 

574 

142 

1 
2 



41,940 



28,043 

5,003 

4,444 

2,754 

761 

816 

119 



102,111 
36,526 
44,497 

^'9,456 
v., 016 



731,194 

37,787 
47,819 
130,253 
133,020 

113,437 

133,489 
87, 137 



H;Tr 



(Ttiouaand 
doltara) 



(9) 



636,049 

35,630 
94,121 
212,433 
128,765 
127,694 



37,406 



386,866 

74,481 
61,007 
111,632 
66,124 
38,879 

30,434 

513 
3,796 



443,360 



46,246 
36, 070 
69, 966 
94,036 
51,796 

112,470 

33,276 



16, 172 

6,673 
2,209 
2,640 



18,086 

1,651 
2,198 
4,825 
3,930 
1,824 

2,253 
1,019 

297 



27,363 

5,165 
5,498 
9,676 
3,452 

3,027 



Net 
profit 

(Thouaand 
dottara} 



[nveiitoiy, end-of-year 



(IC) 



11,188 

2,972 
1,353 
3,364 
1,355 
1,878 

240 

1 
2'' 



65,229 
17,649 
13,622 

11,378 
4,'Vy, 



251,558 

22,085 
29,224 
63, 599 
53,973 
35, 173 

28,737 
16,304 

1,487 



347,274 

54,755 
59,361 
120,542 

60,051 
44,806 



Nvijiibcr of 
bu^iii'^SEes 



(11) 



205,373 

41,355 
36,953 
63,015 
32,994 
15,002 

9,395 

405 
1,254 



16,531 



1,648 
1,555 
4,186 

3,814 
1,480 

3,314 

584 



109,796 



1,790 
1,438 

352 



960 
533 



Amount 
(Thouaand 
dotlara) 



2,454 
1,170 



(') 



28,037 
17,302 
20,261 
21,325 
9,229 

10,058 

3,034 



4,365 



1,007 
(') 
1,111 
811 
(^) 

453 
(.') 



-Net loss exceeds net profit, 

^Estimate is not shown separately because of high sampling variability. Hcfwever, the data are included in the appropri; 

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



46 

SOLE PROPRIErORSfflPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table '..—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 

OR NET LOSS 



Selected industries and size of 
net profit or net loss 



Businesses with net profit 



Number of 

businesses 



Business 
receipts 

(Thouaand 
doltaia) 



(Thauaaitd 
doltara) 



Net 
pi>of it 

(Thcuaand 
dotiara) 



Inventory, end-of-yea 



Number of 
businesses 



Amount 
(Thcitaand 
doltara} 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dollara) 



Cepreci- 
ation 



(Thouaand 
dollara) 



Net 
loss 

(Thouaand 
doltara) 



Inventory, end-of-year 



fJujnber of 
businesses 



Amount 
(Thauamid 
dollara) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(11) 



(12) 



ALL INDUSTRIES 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, 000 or more 

Breakeven. 

AGRICULTURE, FORESTRY, AND FISHERIE: 
Total 

Under $2 ,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,003 or more 

Breakeven. 

Farms 

Total 

Unier $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Field crop farms 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 imder $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Other farms 
Total 

Under $2,000 

$2,000 onder $5,000 

$5,000 under $10,000 

$10, OX under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Other Agriculture, forestry . 
and Fisheries 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,003 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



7,245,222 



159,532,121 



5,515,500 



27,166,780 



8,965,961 



18,888,362 



1,685,260 



314, li3 



1,616,526 



3,759,066 

1,974,676 

928,556 

277,371 

126,741 

66,973 
96,823 
13,970 
1,007 
39 



25,023,558 
40,477,508 
39,524,688 
19,031,948 
11,242,343 

7,210,132 

12,860,519 

3,406,901 

682,401 

72,123 



1,427,361 

1,619,083 

1,196,893 

491,787 

261,891 

172,529 

270,179 

60,649 

14,310 

818 



3,050,548 
6,449,280 
6,406,624 
3,358,401 
2,182,353 

1,491,334 

3,197,118 

880,432 

129,634 

21,056 



526,999 

470,210 

299,241 

82,870 

33,440 

15,818 

17,284 

1,912 

137 



1,392,722 
2,438,347 
2,328,073 
1,135,459 
605,628 

382,814 
552,446 
107,112 
23,004 
356 



.,541,574 

272,893 

69,229 

19,465 

8,236 

4,342 

7,167 

2,097 

794 

107 

11,460 



3,491,233 
4,608,735 
2,836,082 
1,146,748 
568,328 

219,171 
557,046 
169,604 
196,534 
79,025 

15,856 



815,547 
382,000 
185,615 
81,859 
47,707 

32,976 
70,711 
33,030 
27,255 
7,363 

1,197 



955,395 
826,669 
472,153 
232,423 

141,573 

96,276 
244,032 

141,629 
109,470 
52,379 



229,491 
59,592 
15,931 
4,011 
2,361 

683 

1,156 

186 

127 



2,404,486 



24,702,604 



2,338,024 



5,331,680 



71,309 



841,661 



1,039,630 



5,497,538 



939,157 



34,463 



1,555,420 
598,438 
192,300 
35,946 
12,501 

4,976 

4,380 

480 



2,302,494 

1,504,594 

568,126 

179,841 

31,3&4 

10,352 

3,927 

3,813 

438 

38 

1 



974,710 

638,289 

222,117 

85,495 

17,720 

6,194 

2,297 

2,363 

225 

10 



1,327,784 

866,305 

346,009 

94,346 

13,644 

4,158 

1,630 
1,450 
(M 

28 
1 



101,992 

50,826 
30,312 
12,459 
4,582 
2,149 

1,049 
567 
(') 



7,631,529 
8,012,171 
5,028,093 
1,862,162 
864,231 

487,042 

609,826 

154,286 

50,175 

3,039 



23,130,758 

7,407,431 
7,651,870 
4,663,095 
1,653,619 
683,343 

350,153 
534,997 
139,163 
46,701 
336 



8,181,627 

2,399,355 

2,484,659 

1,812,215 

660,713 

317,695 

166,361 

284,249 

51,891 

4,489 



14,949,131 

5,003,076 

5,167,211 

2,850,880 

992,906 

365,648 

183,792 
250,748 

(M 

42,212 

386 



224,098 
360,301 
364,998 
208,543 
180,888 

136,889 

74,829 

(') 

3,474 

2,703 



311,942 
804,286 
444,393 
137,124 
60,642 

29,222 

40,901 

8,253 

1,211 

50 



2,257,657 

793,242 
781,907 
429,729 
126,968 
52,315 

25,982 

38,495 

7,871 

1,148 



943,789 

285,379 
297,368 
205,222 
73,211 
34,769 

16,438 
26,686 
4,346 

370 



507,863 
484,539 
224,507 
53,757 
17,546 

9,544 
11,809 



(') 



80,367 

18,700 
22,379 
14,664 
10,156 
8,327 

3,240 

2,406 

(M 

63 

50 



1,215,325 

1,894,533 

1,287,512 

432,672 

214,512 

110,453 

140,595 

29,867 

5,572 

639 



4,964,011 

1,172,831 

1,793,368 

1,202,151 

376,035 

177,837 

86,856 

122,301 

27,353 

4,893 

386 



500,691 
703,292 
578,481 
213,867 
106,117 

51,163 
75,602 
14,137 
1,339 



2,719,322 

672,140 

1,090,076 

623,670 

162,168 

71,720 

35,693 
46,699 

3,554 
386 



367,669 

42,494 
101,165 
85,361 
56,637 
36,675 

23,597 

18,294 

(M 

679 

253 



26,400 

25,556 

13,193 

3,458 

1,388 

585 
638 



63,951 

24,458 

23,446 

11,518 

2,548 

1,014 

351 
538 
68 
10 



12,612 

4,366 
4,412 
2,228 

873 

399 



(') 



51,339 

20,092 
19,034 
9,290 

1,675 
703 

263 



(M 
(M 



7,358 

1,942 

2,110 

1,675 

910 



162,465 

311,254 

212,409 

60,533 

37,869 

21,774 

25,386 

5,616 

4,355 



821,568 

161,348 

306,072 

206,751 

58,707 

34,202 

20,708 

24,105 

5,352 

4,323 



99,082 

17,810 
33,749 
19,785 
10,338 

8,383 

7,688 

(M 

244 



722,486 

143,538 
272,323 
186,966 
48,369 
28,085 

18,442 
(') 
(M 
4,079 



20,093 

1,117 
5,182 
5,658 
1,826 



846,913 

138,121 

32,084 

9,806 

4,370 

1,941 

3,094 

1,016 

360 

19 

1,906 



828,377 

135,137 

31,383 

9,524 

4,240 

1,892 

3,041 

1,003 

350 

19 

1,802 



305,541 

260,167 

33,020 

7,326 

1,931 

825 

595 

741 

126 

6 



(M 



711,227 

568,210 

102,117 

24,057 

7,593 

3,415 

1,297 

2,300 

877 

344 

19 



22,862 

18,536 

2,984 

983 



66 

10 

(i) 



2,675,584 

1,307,671 

618,905 

333,082 

156,161 

102,721 
153,709 
62,826 
70,913 
5,533 

5,433 



5,180,703 

2,615,542 

1,099,251 

606,012 

323,220 

149,246 

97,346 
153,437 
62,369 
64,009 
5,533 

4,738 



710,381 
225,132 
127,289 
126,400 
47,892 

70,973 

44,084 

6,893 

799 



(M 



3,819,228 

1,905,161 
874,119 
478,723 
196, 820 
101,354 

26,373 
109,353 
55,476 
63,210 
5,533 

3,106 



60,042 
208,420 

22,755 



5,729 

6,904 

(') 



475,781 

200,872 

93,208 

48,514 

26,422 

21,555 
36,785 
20,437 
12,404 
2,306 

873 



919,044 

467,836 
195,204 
91,009 
47,674 
25,268 

21,156 
35,765 
20,223 
11,982 
2,306 

616 



272,429 

152,598 

50,229 

26,721 

11,308 

6,697 

12,325 

8,872 

3,386 

158 



(M 



646,615 

315,238 

144,975 

64,283 

36,366 

18,571 

8,831 
26,893 
16,842 
11,824 

2,306 
481 



20,113 

7,945 
5,668 
3,039 



1,229 

422 

(') 



546,554 
408,669 
216,270 
117,967 
74,449 

42,287 
104,922 
68,332 
48,049 
8,236 



1,599,479 

535,143 
399,763 
211,405 
114,449 
72,158 
41,135 
103,052 
67,466 
46,672 
8,236 



384,305 

155,016 
97, 505 
48,972 
23,571 
14,230 

13,084 

22,522 

8,682 

723 



1,215,174 

380,127 
302,258 
162,433 

90,878 
57,928 

28,051 
80,530 
58,784 
45,949 
8,236 



36,256 

11,411 
3,906 
8,383 



2,736 

1,377 



23,991 

6,367 

1,873 

796 

714 

204 
366 
143 



32,220 

22 , 508 

5,826 

1,769 

796 

606 



200 
364 
142 



2,722 
1,024 



27,922 

19,786 
4,802 
1,553 

1,287 

90 
355 
40 



2,243 

1,483 

645 

(1 



(') 

(M 



606,844 
390,186 
256,406 
134,001 
62,158 

29,226 

94,940 
7,209 

30,139 
3,971 

1,446 



343,063 



98,769 
89,073 
34,397 
43,545 
22,343 

22,289 
24,993 

5,758 
760 

1,131 



321,205 

96,469 
74,546 
34,314 
43,545 
13,831 

21,801 
24,247 

5,561 
760 

1,131 



4,825 
6,871 



20,733 



91,644 
67,675 
31,873 

39,444 

3,200 

24,145 

3,558 

760 

1,131 



21,858 

2,300 

14,610 

(')" 

(M 
751 
197 



U. S. BUSINESS TAX RETURNS, 1962 



47 



SOLE PROPRIETCWSHIPS 

Table 4 . —NUMBER OF BUSINESSES, 



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

OR NET LOSS— Continued 



Selected industries and size of 
net profit or net loss 



['u?iiies£es with net pi-ol'lt 



Number of 

businessep 



Business 
receipts 
(ThaiMsnd 



Depreci- 
ation 



(Thou»*nd 



Net 
profit 

dotUr*} 



Inventory, end-of-year 



Number of 
businesses 






without net pnjli I 



Nujnber of 

businesses 



Bticiness 
receipts 



Depreci- 
ation 

(Thovu^nd 
dollmra) 



Net 
loss 

(Thommnd 
dollmrm) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
(Thousand 
dollmia) 



(5) 



(6) 



(7) 



(3) 



(<j) 



(10) 



(11) 



MINING 

Total 

Under $2,000 

te.OOO u«ier $5,000 

♦5,000 ureier $10,000 

♦10,000 under $15,000 

♦15,000 under $20,ODO 

♦20,000 under $25,000 

♦25,000 under ♦50,000 

♦50,000 uKler $100,000 

♦100,000 uider ^250,000 

♦250,000 or more 

Breaiceven 

CONSTRUCTION 

Total 

Under $2,000 

$2,000 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 isO.OOO 

♦50,000 under ♦100,000 

♦100,000 under $250,000 

$250,000 or more 

BreaJieven 

General Contractors 

Total 

Under ^2,000 

♦2,000 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 unler $50,000 

♦50,000 under ♦lOO.QOO 

♦100,000 uDier ♦250,000 

♦250,000 OP n»re 

Breakeven 

Special Trade Contractors 

Total 

Under ^2,000 

♦2,000 under $5,000 

$5,000 under $10,000 

$10,000 jMier $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 uaier $250,000 

$250,000 or more 

Brealreven 

Plumbing, heating, and 
air conditioning 

Total 

Daier $2,000 

$2,000 uiiJer $5,000 

$5,000 under $10,000 

$10,000 unier $15,000 

$15,000 umier $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 uider $100,000 

$100,000 under $250,000 

$250,000 or acre 

Breakeven 

Electrical work 

Total 

Under $2,000 

♦2,000 under ♦5,000 

♦5,000 under ♦10,000 

♦10,000 under $15,000 

♦15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 uiiier $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



1^,H2^ 



617,200 



i9,300 



«,549 



2,57"i 



15,962 



370,283 



53,669 



158,i04 



(') 



io,oeg 

4,301 
2,133 
1,289 

4i7 

141 



(') 



65 



50,320 

96,938 

117 ,«3 

116,903 

31,2i3 

15,964 

54,096 

65,584 

3,445 



5,392 
7,536 
14,091 
5,207 
J, 04ft 

1,402 

4,038 

4,892 

154 



6,849 
14,014 
15,491 
15,412 

7,446 

3,109 



(') 



9,565 
8,218 
1,479 



1,135 
15 



7,652 
3,376 



451 
712 
620 
155 
33 



(') 



84,060 
43,310 
27,450 
25,902 

22,940 

13, .?J- 
4S,911> 
68,287 
13,386 
21,685 

(') 



6,726 
8,633 
4,187 
5,279 
2,655 

2,025 
8,180 
8,111 
4,609 
3,264 



5,749 

10,330 

13,255 

9,187 

4,823 

9,808 
26,157 
41,567 
19,350 
17,678 



(') 
(') 



(M 

(M 
(') 
(M 



628,381 



14,411,959 



360,575 



32,159 



436,735 



58,306 



1,127,401 



55,183 



123,017 



285,703 

210,690 

95,603 

20,503 

8,488 

3,773 

3,641 

442 

(-) 



100,693 

28,054 

35,630 

23,727 

7,429 

2,974 

1,175 

1,445 

227 



(') 



503,747 

244,996 

168,362 

67,802 

12,599 

5,306 

2,324 

2,141 

211 

(•) 



54,123 

17,514 
19,650 
U,445 
3,059 
1,361 



{') 



558 
61 



0) 



38,100 
15,639 
11,108 
7,970 
1,545 
779 

, 659 
(M 
(M 



1,568,443 
3,427,614 
3,970,253 
1,901,142 
1,343,363 

656,048 

1,203,902 

274,943 

(') 
7,325 



5,784,623 

515,787 

1,167,534 

1,532,939 

814,610 

649,489 

233,455 
638,383 
177,465 

(') 
7,325 



8,203,258 

978,162 
2,154,294 
2,321,470 
1,042,078 

670,998 

376,236 
556,670 
97,010 
0) 



l,78e,3Ski 

140,955 
401,561 
462,832 
341,446 
151,170 

(M 
160,803 
32,363 

(') 



1,052,042 

35,343 
224,340 
367,354 
109,296 

87,659 



91,231 

(M 

(M 



67,217 
101,707 
91,277 
37,138 
23,042 

13,885 
19,467 
4,701 

(') 

235 



110,878 

16,565 
23,797 
27,886 
15,025 
8,276 

5,717 
8,819 
2,808 

(M 
235 



234,401 

47,716 
72,050 
59,577 
21,572 
14,476 

6,926 

10,037 
1,891 



33,252 

4,384 
9,721 
8,828 
5,095 
2,084 

1,647 
212 

(') 



19,588 

2,818 
4,545 
6,478 
2,059 

1,437 
1,157 



(M 



266,524 
689,904 
649,883 
245,681 
144,729 

83,973 

118,025 

27,157 

0) 

350 



542,763 

26,333 

117,409 

167,127 

88,692 

51,450 

25,890 
47,567 
13,835 

(') 
350 



228,774 
550,454 
455,055 
151,230 
89,740 

51,785 
68,886 
13,134 

(') 



253,704 

16,918 
65,595 
78,156 
36,344 
23,138 

(1) 

18,362 
3,922 

(•) 



166,025 

13,130 
39,537 
53,299 
18,826 
12,854 
14,677 
(M 

(M 



20,230 

27,473 

21,918 

6,306 

3,362 

1,318 
1,385 
155 
(') 



11,661 

2,320 
3,643 
3,558 



} 



(') 



69,086 

17,610 

23,425 

17,960 

5,259 

2,687 

1,028 

1,0U 

0) 

(') 



24,281 

5,041 
3,676 
6,700 
1,945 
1,057 



(1) 



335 



(M 
(') 



16,997 

4,970 
5,148 
4,674 
1,274 

663 



44,431 
139,973 
108,521 
56,471 
29,955 

13,872 
33,350 
2,979 

(M 



223,970 

17,111 
86,763 
63,994 
27,049 



26,993 



(') 



199,571 

24,086 
52, (X3 
40,329 
29,349 
18,939 



12,866 

20,054 

(') 

(') 



30,220 

6,264 
19,121 
13,279 
15,473 
10,242 

(^) 

6,421 

(') 

(') 



52,613 

10,287 
17,549 
13,922 
4,675 

3,620 

2,560 



(I 



43,546 

3,938 

3,009 

586 

445 

281 

651 

21 

11 

1 

(M 



15,829 

9,480 

3,665 

1,522 

484 

619 

16 
10 

(1) 



} 



31,700 
4,623 
1,313 



(M 



5,326 
4,075 



1,1A6 



(M 



(1) 



3,369 
(') 
(') 

(') 



\ (M 



434,652 

270,330 

191,029 

44,732 

30,164 

12,664 

113,970 

10,450 

11,258 

1,994 

(') 



188,012 
162,692 
142,238 
32,775 



10,389 

11,113 

(') 



466,079 

237,356 
95,317 
47,313 



145 
1,994 

(') 



87,130 
52,627 



(') 



1,994 

(M 



73,446 

15,527 

(') 

(M 

(M 



(M 
(M 



28,938 
12,205 
6,288 
1,703 
1,092 

1,994 
1,963 

459 
398 



21,495 
9,589 
4,222 
2,515 
1,026 



3,302 

451 
357 



(M 



18,252 
5,845 
3,276 



(M 



2,785 
1,580 



(') 



(M 



(') 
(M 



(M 
(M 



25,617 

28,273 

21,675 

7,024 

7,717 

6,050 

23,353 

1,435 

1,607 

261 



6,854 
12,437 
11,154 

7,560 



1,147 
1,497 



17,702 
13,845 
9,508 



110 
261 



7,023 
2,322 



(M 



10,398 
1,893 
(*) 
(') 

(') 



0) 

(M 



5,669 
1,995 



374 
72 



(M 



2,385 



(') 
(') 

(M 
(') 



5,661 
1,208 



{ 



2,275 

1,733 
(') 

(M" 
(M 



1,302 
969 
(M 
(1) 

(M 



(12) 



(') 



(') 



(') 

(') 
(') 



131,340 



21,900 

28,531 

7,652 

1,310 

1,316 

7ii343 

' 36 

15,873 

(') 



112,145 



41,524 



(1) 
(1) 
(') 



18,896 

10,253 
5,239 



(') 



(M 
(.'■) 



727 
410 

(M 

(') 

(M 



48 

SOLE PROPRIETORSHIPS 
Table 4.— NUMBER OF BUSINESSES, 



U. S. BUSINESS TAX RETURNS, 1962 



BUSINESS RECEIPTS, 



DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 
OR NET LOSS— Continued 



Selected industries and size of 
net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

fThousaod 
doHara) 



Depreci- 
ation 

( Thtmaand 
dollara) 



Net 
profit 
(Thouaand 
doltara) 



Inventory, end-of-year 



Number of 
businesses 



(Thouaand 
dollarai 



Number of 
■lUsinesses 



Businesses without net profit 



Business 

receipts 

(Thouaand 

dollara) 



Depreci- 
ation 

(Thmiaaitd 
dollarai 



Net 
loss 

(Thouaand 
dottara) 



Inventory, end-of-year 



Number of 
businesses 



Ami_'i.mt 
(Thouaand 
dollara) 



CONSTRUCTION Continued. 

Other special trade contractors 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,030 under $250,000 

$250,000 or more 

Brealteven 

Contractors Hot Allocable 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 imder $20,000 

$20,000 under $25,000 

$25,a(S' under $50,000 

$50,000 under $100,000 

$100,000 under $25q,000 

$250,000 or more.,.' 

Brea3<even 

MANUFACTURING 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Food and Kindred Products , Including 
BeveraKes 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Lumber and VJood Products , 
Except Furniture 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Printing, Publishing, and 
Allied Industries 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 , 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, OX or more 

Breakeven 

Footnotes at end of table. 



(1) 



(3) 



(5) 



(,-: 



(10) 



411, 52< 

211,843 

137,604 

48,387 

7,995 

3,166 

1,192 

1,217 

116 

(') 



24,441 

12,653 
6,698 

4,074 
475 



,119 



61,210 

39,569 

25,583 

8,769 

4,294 

2,391 

2,783 

454 

59 



14,555 

4,208 
4,971 
3,568 
1,006 



(') 



(M 



38,303 

22,200 

11,112 

3,263 

749 

659 



23,782 

9,121 
6,153 
5,069 
1,828 



5.367,822 

751,864 

1,525,393 

1,491,234 

591,336 

432,169 

197,592 

319,882 

53,813 

(') 



419,078 

74,494 
105,786 
115,794 

44,454 



131,561 

40,514 
57,784 
44,271 
14,418 
10,905 

4,511 
7,551 
1,474 

(') 



15,296 

2,936 

5,860 

3,814 

541 



2,145 



198 

445 

323, 

95 

53 

26 
38, 

7 

(') 



27,808 
7,599 
9,601 
6,586 
2,040 
1,285 



(■) 



78,515 

11,417 

22,041 

27,701 

5,759 



{ 



(') 
(') 

(M 



66,738 

7,535 
15,378 
13,628 
9,201 
7,003 

13,989 

(') 



13,194 



(M 

(VI 



29,558 

24,256 

3,151 

972 



(M 



3,341 

2,366 

700 

174 



169,702 
52,428 
34,972 



(M 



8,784 
12,321 

978 



24,878 

15,311 
4,856 
2,527 



2,133 



13,487 
9,556 
7,165 



(') 
(M 



(M 



(M 



1,097 
2,138 

497 



(M 
(1) 



1,061 
1,941 
1,013 



(M 



5,813,533 



180,933 



729,649 



55,870 



291,152 



35,686 



483,766 

1,167,697 

1,381,129 

736,453 

634,020 

4Qi,193 

706,227 

231,778 

48,309 

19,956 



1,128,235 

77,925 
216,792 
357,603 
132,593 

0) 

33,518 

(M 

51,509 
6,230 
3,221 



889,376 

150,864 

304,910 

183,150 

57,714 

106,143 



771,533 

73,271 
145,197 
216,013 
135,085 



17f,300 

21,777 

3,155 

735 



25,185 
47,632 
37,928 
22,608 

14,811 

9,399 

17,183 

4,777 

1,196 

214 



21,758 

2,172 
4,268 
6,631 
2,451 
(*) 

542 
(>■) 
767 
302 
20 



49,218 

10,349 
20,086 
7,915 
3,622 

2,887 



4,359 



32,254 

3,820 
7,751 
9,629 
4,932 

5,486 



51,290 
132,413 
178,795 
105,819 

74,175 

52,551 
92,717 
29,254 
7,818 
4,817 



79,369 

3,780 
16,621 
25,846 
11,629 

(') 



1,995 

(') 

3,054 

973 

753 



109,216 

18,805 

36,556 

20,965 

9,040 

12,558 



547 
81 



124,793 

6,558 
20,950 
36,301 
22,153 

33,687 

3,630 

1,035 

479 



16,855 
14,400 
12,899 
5,228 
2,525 

1,741 

1,843 

337 

40 

2 



1,541 
1,975 
1,332 



1,838 
1,341 



1,123 



(M 



11,827 

3,870 
2,872 
2,777 
1,248 

1,029 

26 
5 



24,605 
58,099 
73,480 
35,451 
31,697 

19,916 
33,357 
11,370 
3,089 



28,079 

1,805 
5,645 
8,523 

6,214 

4,282 

1,398 
170 
42 



2,160 
3,052 



(') 



27,701 

5,381 
6,664 
4,638 
4,816 



,537 



495 
170 



27,252 

5,485 

1,513 

666 

214 

111 

128 

9 

104 

(') 



^ 



3,263 
2,012 



1,243 



8,353 

6,485 
1,242 



,646 
939 



896,734 



232,671 
127,138 
126,771 
277,294 
17,604 

9,525 

45,976 

5,271 

54,095 



(M 



323,820 
41,149 



280,001 



18 
1,115 



63,140 
40,168 



6,882 
3,012 
(*) 



36,530 
11,713 



7,431 



234 
36 



36,013 



75,648 



15,760 

6,422 

5,484 

5,150 

518 

493 

1,433 

132 

621 



6,345 

1,767 



14,723 
17,439 
10,752 
8,206 
3,345 

2,534 

4,697 

536 

13,416 



9,436 
1,446 



24 
171 



5,869 
1,897 



2,644 
686 



3,852 
4,052 



259 

152 
105 



1,979 
2,734 



3,871 
2,959 



(M 
(') 



14,538 



9,500 

2,745 

1,244 

559 

170 

101 

115 

2 

102 



1,682 

1,679 



(1) 



1,860 
1,285 



tm 



12,125 

7,126 



4,999 



(') 

(M 



145,229 



27,983 
12,851 
34,364 
47,303 
2,038 

2,262 

5,141 

144 

13,138 



46,132 
45,454 



95 
583 



45,295 



(M 
231 



4,620 
2,207 



U. S. BUSINESS TAX RETURNS, 1962 



49 



SOLE PROPRIETORSHIPS 

Table 4.— NliMBER OF Bl'SINESSES, 



BUSINESS RECEIPTS, DEPRECIATION. NET PROFIT, NET LOSS, AND INVENTORY BV SELECTED INDUSTRIES AND SIZE OF NET PROFIT 
OR NET LOSS— Continued 



Selected industries and sise of 
net profit or net loss 



Number of 
businesses 



Business 
receipts 

(Thwimand 



^Ittl IH-t ptxifi' 



Depreci- 
atlor. 



Net 

profit 

dolUt*) 



Inventory, encj-of-y 



^Jumber of 
businesses 



fTViouaand 



.■^ii;;intsseE 



Number of 
businesses 



Business 
neceipts 



u i thout net prof i t. 



Depreci- 
ation 

(Thousand 
dott»ri) 



Net 
loss 

(Thovaand 
dollars) 



Inventory, end-of-year 



Amount 
(Thouaand 
doltara) 



MANUFACTURING— Continued 

Machinery. Except Electrical, ani 
Transportation Equipcent 

Total 

Uirier te.OOO 

$2,000 under $5,003 

$5,000 unier $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 UKler $250,000 

$250,000 or aore 

BreaJceven 

Other Manufacturing 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 ui>ier $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or nore 

Brealceven 

TRANSPOiCTATlON, OOftlUNICAIION, 
AND SANITARY SERVICES 



(!■■) 



(9) 



(10) 



(11) 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or loore 

Breakeven 



^toto^ Freight Transportation , 
and Varehcusing 

Total 



Dnier $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,00)... 

$20,000 under $25,000 

$25,000 under $50,030... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Other Tran£TX?rtation. Coaciunication . 
Water Supply and Sanitary Services 

Total 



Under $2,000 

$2,000 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 450,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 

Brealieven 



WHOLESAIE AND RETAIL TRADE 
Total 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 mder $20,000... 

$20,000 ui»ier $25,000... 
$25,000 under $50,000... 
$50,000 umier $100,000.. 
$100,000 under $250,000. 
$250,000 or 30re 

Breakeven 



Footnote at end of table. 



13,611 

i.fX') 
2,670 
3,4S3 
1,452 
851 

(') 

452 
(M 

9 

3 



5i,86« 

21,632 

K,663 

10,200 

3,734 

1,541 

959 

1,535 

222 

30 

2 



231,482 



114,790 

76,769 

29,010 

5,549 

2,347 

661 

1,227 

106 

23 



160,198 

76,588 
51,674 
23,736 
4,947 
1,758 



(') 

9 
(M 



71,284 

38,202 

25,095 

5,274 

1,602 

589 

218 

255 

39 

10 



504,626 

25,410 
43,018 
98,569 
71,441 
62,974 

{') 
75,322 

6,141 
13,421 



2,519,763 

156,296 
457,780 
525,794 
339,625 
288,608 

186,151 

417,725 

115,753 

29,452 

2,579 



20,473 

1,927 
2,966 
3,313 
3,084 
2,879 

(') 
2,533 
(') 
166 
76 



57,230 

6,917 
12,561 
9,940 
8,519 
5,213 

3,763 

7,767 

1,894 

546 

110 



106, s;2 

3,482 
8,620 
25,354 
17,316 
14,491 

(') 

15,187 

(') 

1,234 

2,247 



309,729 

18,665 
49,666 
70,329 
45,681 
32,097 

21,268 
52,538 
14,045 
4,102 

1,333 



5,234 

875 
909 
1,773 
582 
479 



(') 

2: 
(') 



28,304 

8,731 
7,303 
6,213 
2,585 
1,282 

(M 

1,205 

198 

21 

1 



20,204 

771 
1,561 
3,530 
3,347 
2,246 

(M 

2,801 

(') 

315 



194,592 

U,488 
41,177 
48,116 
24,594 
22,750 

(1) 

21,675 

7,864 

2,393 

46 



2,735 
2,208 



(') 

(') 



15,544 

11,901 
2,264 

598 
257 



(M 



62,800 
17,214 



(') 
(') 



235,303 

74,638 
33,660 
20,075 
35,466 



71,575 



3,558 
1,373 



(') 

0) 



8,647 

4,107 

1,821 

701 

530 



1,488 



7,614 
1,145 



(') 

(M 



38,034 

6,302 
7,473 
3,773 
3,034 



17, 502 



(') 



(') 

(') 



(M 



3,S-.0 

6,334 

1,438 

532 

(M 

(M 

(') 

(M 



(M 



3,711,428 



321,277 



730,785 



52,473 



529,881 



90,440 



88,575 



727,620 
1,047,330 
896,711 
374,097 
242,892 

78,955 

271,632 

56,024 

16,167 



562,569 
748,573 
690,656 
277,753 
167,652 

(M 

236,572 

(M 

10,759 



927,315 

165,051 

293,752 

206,055 

96,339 

75,240 

28,017 
35,060 
17,393 

5,408 



82,977 
93,326 
74,158 
24,512 
14,540 

8,101 

14,237 

3,300 

1,126 



259,076 

66,480 
79,035 
62,737 
19,673 
10,478 

(') 

12,604 

(') 

1,009 



62,201 

16,497 

19,291 

11,421 

4,839 

4,062 

3,634 

1,633 

707 

117 



101,529 
249,843 
197,723 
79,017 
40,004 

14,456 

38,500 

6,983 

2,725 



535,572 

68,349 
169,738 
162,467 
59,542 
29,615 

(M 

29,978 
(M 
1,536 



195,213 

33,130 
80,110 
35,256 
19,475 
10,389 

4,735 
3,522 
2,407 
1,139 



) 



} 



1,270 

1,704 

805 



(M 



2,209 
(M 



(') 



2,111 
1,336 



3,238 
6,373 
1,079 

1,836 



(») 



8,359 
(M 



{ 



{ 



(M 
(M 



6,504 
4,902 



40,329 

9,018 

1,351 

524 

118 

146 
231 

7 
38 

5 

(') 



39,787 

30,125 

7,333 

1,546 

487 

(M 

(M 



258,507 

145,421 

35,032 

22 ,476 

6,697 

12,318 
17,353 

458 
30,313 

434 

(') 



435,872 

204,107 
122,283 
31,191 
21,995 
(M 

(M 
9,271 

30,283 



(M 




(') 



94,009 

54,400 
23,133 

<?) 
(») 
2,038 

439 

3,087 

453 

30 

434 

(') 



39,652 

28,704 

7,491 

4,311 

746 

754 
4,988 

105 
3,616 

47 

(M 



72,030 

30,955 

24,011 

6,516 

4,089 

(*) 

(1) 
1,822 

3,536 



(M 



18,410 



24,031 

23,194 

11,699 

5,834 

2,037 

3,175 
7,175 
383 
4,529 
1,518 



66,053 

18,087 

22,319 

9,840 

5,379 

(1) 

(') 
2,436 



(') 
(M 



(M 
(1) 
(M 



(M 



3,697 
4,693 
(') 
(M 
232 

121 

3,166 

105 



(») 



22,517 

5,944 

5,875 

(') 

(M 

1,326 

233 

4,739 

333 

135 

1,518 



(M 



,514,561 



1,067,439 



6,445,813 



991,165 



6,947,422 



352,963 



;, 462, 749 



190,964 



608,935 



206,592 



648,699 

469,418 

277,834 

76,965 

30,753 

14,177 

16,026 

1,650 

116 

1 



10,933,378 
20,381,711 
22, MS, 871 
10,124,755 
5,558,107 

3,655,623 

5,641,190 

1,334,639 

244,770 

1,517 



192,327 
290,081 
291,147 
120,867 
61,793 

44,907 
55,284 

9,716 
1,308 



542,205 

1,569,760 

1,925,740 

927,887 

530,048 

315,700 

515,739 

103,434 

15,039 

261 



353,807 
325,728 
209,066 
57,247 
22,318 

10,477 

11,341 

1,115 

65 

1 



1,063,953 

1,790,022 

1,822,390 

939,426 

489,102 

303,064 

438,700 

82,507 

13,025 

233 



264,989 

63,163 

15,950 

4,338 

1,510 

594 

1,318 

29 

18 
1 

1,048 



3,760,374 

2,280,651 

1,546,004 

331,145 

291,078 

45,137 
122,571 

9,008 

1,557 

24,955 

269 



93,839 
53,560 
28,641 
6,824 
3,280 

1,459 

3,002 

125 

162 

22 



164,492 
198,060 
110,820 
51,548 
26,210 

13,560 

39,965 

1,682 

2,337 

261 



149,302 

42,541 

9,789 

2,030 

1,135 

346 

437 

18 

10 

1 



50 

SOLE PROPRIETORSraPS 

Table 



U. S. BUSINESS TAX RETURNS, 1962 



■NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 

OR NET LOSS — Continued 



Selected industries ajid size of 
net profit or net loss 



Easinesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thouaattd 
dotlMfi 



Depreci- 
ation 



(Thoumand 
doltara) 



Net 
profit 

(Thoumutd 
dollar*) . 



Inventory, end-of-year 



Number of 
businesses 



(Thcti»Mtid 
dotlara) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 

(ThixitMnd 
dolUra) 



Depreci- 
ation 

(Tltottaand 
dollara} 



Net 
loss 



(Thouaapd 
dotlara) 



Inventory, end-of-year 



Number of 
businesses 



(Thouaand 
dollara) 



WHOLESALE AND RETAIL TRADE— Continued 

Wtiolesale Trad e 

Total 

Under $2, OCX) 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Groceries and related products 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more....' 

Breakeven 

Machinery, equipment and supplies 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15, OX under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Farm products-raw materials 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Other wholesale trade 

Total 

Under $2,000 '. 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

*50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Retail Trade 
Total 

Under $2,000 

$2,000 under $5, OX 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



(5) 



(6) 



(10) 



(11) 



270,439 

96,246 
75,024 
55,397 
21,114 
10,295 

5,226 

6,251 

818 

67 

1 



39,766 
11,620 
14,732 
3,787 
2,457 
872 

(') 

758 
(1) 



14,289 

3,820 
3,771 
3,252 
1,587 
855 

(^) 



496 

76 



14,009 

5,561 
3,457 
2,751 
1,015 
597 

316 

304 



202,376 

75,245 
53,064 
40,607 
16,055 
7,971 

4,053 
4,759 

577 



1,223,834 

536,954 

333,992 

212,800 

52,4L2 

19,449 

8,438 

9,009 

734 



15,779,629 

1,226,170 
2,649,995 
3,672,201 
2,346,356 
1,633,397 

1,363,263 

2,009,342 

741,774 

135,114 

1,517 



3,875,126 

275,205 
977,054 
988,178 
450,589 
430,444 

(M 

522,487 
0) 
14,121 



811,694 
44,453 
114,949 
202,038 
146,010 
105,054 

(') 

97,592 
32,988 
4,738 



2,333,364 

324,008 
240,393 
494,312 
358,585 
123,212 

266,256 

458,516 

68,082 



8,759,445 

582,504 
1,317,599 
1,987,673 
1,391,172 

975,187 

911,322 

1,153,191 

391,107 

48,173 

1,517 



61,562,016 

9,404,746 
17,686,674 
17,502,228 
7,180,590 
3,670,320 

2,167,732 

3,289,486 

553,191 

107, CK9 



204,176 

27,305 
39,676 
50,053 
28,505 
19,097 

16,807 

18,400 

3,730 

599 



32,967 

4,872 
9,104 
8,911 
4,526 
2,064 

(') 

2,231 

(') 



11,095 

1,266 
2,352 
2,375 
2,240 
969 

(M 
1,108 
273 
33 



21,271 

2,426 
2,182 
5,747 
2,493 
2,051 

3,945 

2,312 

115 



138,843 

18,741 
26,038 
33,020 
19,246 
14,013 

11,747 

13,009 

2,673 

352 



814,832 

158,018 

241,404 

225,844 

85,292 

39,165 

27,019 

32,047 

5,342 

701 



81,706 
255,372 
388,281 
257,622 
177,737 

116,294 
202,368 

51,505 

8,490 

261 



207,968 

11,426 
50,170 
60,670 
30,089 
15,042 

(1) 
24,049 

(') 
1,125 



105,418 

3,650 
12,990 
23,398 
19,440 
14,664 

0) 

15,760 

4,967 

944 



78,528 

5,177 
11,770 
19,043 
12,833 
10,068 

6,978 

11,605 

1,049 



61,453 
180,442 
285,170 
195,255 
137,963 

90,242 

154,965 

36,599 

5,372 

261 



4,684,986 

447,220 

1,279,589 

1,466,824 

628,920 

334,900 

187,711 

287,893 

45,738 

6,191 



19,963 

22,167 

18,296 

7,994 

3,835 

2,410 

2,818 

400 

31 

1 



14,204 

3,107 
5,100 
3,807 
1,238 
378 



(') 



(M 



6,900 



/ 



4,471 

1,185 
837 

1,212 
563 

612 

59 
3 



14,218 
14,279 
U,751 
5,299 
2,692 

1,859 

1,978 

246 

17 

1 



384,223 

324,951 
296,621 
182,512 
46,327 
17,581 

7,732 

7,846 

620 

33 



877,178 

54,563 
169,344 
178,528 
141,250 

90,894 

94,474 

109,716 

31,041 

7,135 

233 



81,253 

4,343 
21,435 
14,700 
13,130 
10,205 

(') 

12,272 
(."■) 
(M 



1,453 


5,420 


1,951 


23,027 


1,526 


7,727 


844 


15,199 


556 


7,569 


M 


(M 


313 


8,985 


48 


3,045 


7 


406 



121,925 

5,379 
23,847 
18,503 
12,646 

50,673 



8,308 
2,564 



597,242 

39,421 
101,035 
137,598 
100,225 

65,840 

51,479 

79,903 

17,757 

3,751 

233 



5,783,329 

975,360 

1,579,666 

l,5&i,340 

737,624 

374,289 

202,624 

299,302 

44,329 

5,795 



} 



48,692 

36,454 

8,588 

1,618 

1,274 

197 

22 

190 
3 



(■) 



4,863 
3,597 



) 



3,622 

2,114 
853 



(') 



(M 



I 



3,525 
2,766 



{M 



(') 



36,632 

27,977 

6,631 

938 

976 

116 



(') 



290,940 

218,741 
52,637 
13,141 
3,026 
1,308 

570 

1,027 

20 

9 



.,173,820 

494,089 

420,605 

83,397 

97,429 

34,408 

1,336 
14,641 

1,963 

289 

24,955 

(M 



341,558 
55,940 



549 



3,941 
23,029 



(') 

220,422 
107, lU 

84,778 

(M 

24,955 

569,915 

327,097 
118,485 
46,132 
68,045 

7,925 

1,968 
166 



(M 



6,877,762 

3,137,141 

1,798,242 

1,266,553 

264,824 

256,587 

43,079 

104,198 

6,036 

1,042 



29,385 

15,910 
10,552 
733 
1,228 
1,007 

176 

206 

1 



5,743 
3,153 



260 

395 



3,555 
992 

2,511 



(M 



19,650 

11,505 

6,691 

547 

580 

326 



150,723 

75,015 
41,577 
22,367 
4,766 
2,254 

1,273 
2,703 

118 
150 



86,157 

20,928 
27,674 
12,034 
14,304 
3,596 

452 
5,549 

259 
1,100 

261 



9,613 
2,329 

7,222 
16 
46 



11,513 

1,310 
2,703 



CM 



7,782 
2,248 



(') 



57,249 

15,041 

21,514 

6,264 

10,832 

2,935 



259 

404 



497,497 

137,460 
164,079 
90,435 
36,800 
22,527 

13,060 

30,919 

1,042 

1,125 



16,397 

11,417 

3,818 

609 

204 

173 

18 
13 
2 



(') 



1,498 
937 

<;> 

(M 
(M 



1,465 
647 

709 

(M 

(1) 
(') 

(M 



1,230 
944 







(M 



(') 



12,204 

8,839 
2,806 
367 



(M 



182,506 

132,942 

37,674 

8,231 

1,833 

952 

327 
423 

14 



e) 



U. S. BUSINESS TAX RETURNS. 1962 



51 



SOLE PROPRIETORSHIPS 

Table 4 . —NUMBER OF BUSINESSES, 



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



Selected industries and size of 
net profit or net loss 



businesses witJ^ net profit 



Nvunber of 
businesses 



Business 
receipts 

(Thoua*tid 
dctt»r'} 



Depreci- 
ation 



f J7>ou««nrf 
dollar') 



Net 
profit 

(Thousand 
dollara} 



Inventory, enki-of-year 



Niunber of 
businesses 



Amount 
(nouaand 
dollara) 



net profit 



Number of 
businesses 



Business 
receipts 

(Thoummnd 
dollars) 



Depreci- 
ation 



(ThMitsnd 
dolUf) 



Net 
loss 

(Thtntmand 
dollmrt) 



Number of 
I'Uslnesses 



Inventory, enj-of-year 



Amount 
(Thouaand 
dollara) 



(1) 



WHOLESALE AND RETAIL TRADE— Continued 

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

Total 

Under $2,000 

$2,000 u«ler $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25 ,000 under $50,000 

$50,000 under $100,030 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

General merchandise 

ToUl 

Under $2 ,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

BreaJceven 

Apparel and accessories 

Total 

Under $2,000 

$2,000 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 urder $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Furniture, home furnishings, 
and equipment 

Total 

Under $2 ,000 

$2,000 under $5,000 

$5,000 UKier $10,000 

$10,000 UKier $15,000 

$15,000 umier $20,000 

$20,000 under $25,000 

$25,000 uixier $50,000 

$50,000 uixicr $100,000 

$100,000 uixier $250,000 , 

$250,000 or more 

Breakeven 

Automotive dealers 

Totals 

Unier $2,000 

$2,000 uixier $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 , 

$25,000 uixier $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Gasoline service stations 

Total 

Under $2,000 

$2,000 under $5,003 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



is) 



(o) 



(10) 



(11) 



223,867 

106,545 

76,223 

31,717 

6,332 

1,517 

769 

707 

55 

2 



106,564 
69,259 
21,917 
10,905 
2,639 
971 

383 
409 



52,759 

18,015 
16,286 
12,570 
3,152 
1,415 

558 



(M 



63,528 

24,762 
19,587 
12,030 
4,203 
1,439 



553 

893 

61 



49,073 
18,208 
13,921 
9,220 
3,532 
1,742 

868 

1,430 

133 

19 



167,681 

61,861 

64,166 

34,046 

5,783 

1,369 



14,045,593 

2,616,511 
4,951,885 
3,567,047 
1,393,872 
535,894 

368,890 

536,622 

69,500 

5,372 



2,769,528 

544,468 
782,365 
696,941 
351,638 
145,735 

97,236 

no, 50; 

34,527 
6,114 



296,686 
547,977 
786,675 
372,226 
194,251 

96,812 

(h 

21,759 
5,351 



391,685 
553,232 
818,201 
474,244 
238,031 

101,517 

244,450 

38,357 



6,407,971 

512,085 

1,280,149 

1,526,187 

843,074 

622,334 

394,063 

964,780 

201,676 

63,623 



10,677,850 

1,856,741 

3,880,457 

3,537,555 

875,816 

345,791 



181,490 



139,205 

29,772 
49,005 
35,081 
12,895 
4,732 

3,082 

4,022 

560 



50,172 

12,400 
11,638 
11,541 
6,449 
2,024 

2,667 

2,422 

975 

56 



26,866 

3,427 
6,429 
7,997 
3,850 
1,991 

1,163 



(!) 



47,162 

10,336 
12,351 
11,042 
5,763 
2,904 

1,360 

3,042 

364 



36,357 

4,146 
8,870 
8,969 
4,751 
2,807 

2,610 
3,424 

604 

176 



85,962 

18,076 

29,914 

27,039 

6,638 

2,665 



1,630 



704,877 

96,455 

250,944 

210,997 

76,210 

26,090 

17,289 

23,359 

3,326 

207 



265,508 

43,290 
72,973 
74,789 
31,269 
16,479 

6,842 

13,029 

4,703 

134 



263,382 
16,639 
56,463 
90,154 
38,237 
24,581 

12,368 

(!) 
2,521 
125 



293,649 
22,799 
66,206 
84,478 
50,034 
25,438 

12,250 

28,562 

3,832 



278,396 

15,873 
47,189 
65,582 
42,879 
30,015 

19,376 

46,380 

8,628 

2,474 



605,823 

57,354 

215,006 

228,697 

68,366 

22,782 



13,618 



188,741 

86,806 

64,516 

28,273 

6,132 

1,447 

758 

652 

55 

2 



55,106 

27,784 

15,288 

8,092 

2,402 

834 

280 
378 
47 

1 



40,878 

10,959 
12,710 
11,736 
2,962 
1,375 

487 
(M 
41 
1 



46,106 

13,822 

15,102 

10,751 

3,657 

1,358 

516 

843 

57 



34,183 

10,445 

10,213 

7,214 

2,819 

1,460 

(M 
1,121 
96 

11 



137,360 

44,149 

55,203 

31,200 

5,041 

1,336 



616,128 

205,410 

293,698 

188,250 

67,361 

25,017 

14,348 

19,676 

2,225 

143 



449,424 

81,985 

146,148 

116,953 

54,301 

20,853 

7,211 

16,714 

4,839 

420 



598,982 
106,467 
145,875 
177,558 
80,283 
39,764 

18,199 
(') 
3,444 
517 



459,579 

65,703 
100,252 
131,622 
75,914 
39,033 

11,609 

30,968 

3,278 



670,662 

101,721 
166,293 
136,955 
85,320 
50,406 

(M 
79,609 
11,353 

3,518 



365,229 

73,322 

133,703 

113,321 

25,069 

13,405 



44,005 

32,921 

8,289 

1,913 

478 

(') 

(') 
(') 



(M 



25,698 
2,716 
1,017 



(') 



12,052 

7,452 
2,955 

778 



(') 



15,386 

10,674 

2,899 

1,303 

458 



16,476 

10,477 

3,314 

1,585 

393 

348 

(^) 



29,395 

21,841 
5,876 
1,263 
(*) 
(1) 



(') 



1,741,997 

793,116 

425,683 

406,284 

52,468 

(') 
(') 



268,132 

104,384 

91,542 

50,773 



21,393 



(M 

240,477 

81,483 
51,634 
38,833 

68,472 



(M 



267,414 

135,955 
54,716 
44,476 

27,367 

3,851 
1,049 



915,454 

203,943 
218,925 
237,851 
49,512 
173,920 

(1) 
2,801 

5,068 



990,636 
582,619 
303,191 
51,680 



(') 
(M 



(') 



25,288 

12,971 

5,673 

4,720 

843 

(M 

(>) 
(') 



9,228 

5,177 
2,346 
1,435 



4,616 

1,708 

1,U6 

850 



7,529 

4,191 
1,693 
1,101 

481 



6,101 

1,635 

2,389 

995 

533 

340 

(') 
60 

81 



11,398 

6,205 

4,537 

321 

(M 

(M 

(M ' 



75,530 

21,977 

25,642 

14,402 

5,915 

(') 

(M 
(M 



11,168 
9,141 
7,237 



40,191 

5,120 
9,395 
4,852 



31,658 

6,710 
6,361 
9,002 
5,939 



842 
254 



45,468 

6,330 

10,479 

11,566 

4,550 

6,139 

(M 
653 
336 



47,446 

15,550 
17,976 

8,027 

(1) 

(1) 



(M 



] 



31,989 


23,855 


6,075 


1,411 


444 


(') 

(') 
(M 



16,342 
13,349 

2,224 
613 

(M 

(') 

{') 
(') 



7,899 

4,835 
2,217 



7,588 
2,110 



(M 



(M 



6,544 
1,798 
1,038 



14 ,301 
4,423 



(') 



52 



SOLE PROPRIETORSHIPS 

Table 4.— NUMBER OF BUSINESSES, 



U. S. BUSINESS TAX RETURNS, 1962 



BUSINESS RECEIPTS, 



DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 
OR NET LOSS— Continued 



Selected industries and size of 

net profit or net loss 



Number of 
businesses 



Businesses with net profit 



Business 
receipts 

f Thousand 
doltara) 



Depreci- 
ation 

(Thousand 
dollars) 



Net 
profit 

(Thouaand 
dot lata) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
(Thousand 
dollar a) 



BuginesGes without net profit 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dollars) 



Depreci- 
ation 

(Thousand 
do! lara) 



Net 

loss 

(Thouaand 

dot lara) 



Inventory, end-of-year 



Number of 
businesses 



Amount 

(Thousand 
doiiarsj 



WHOLESALE AND RETAIL TRADE— Continued 

Eating and drinking places 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,030 

$10,000 under $15 ,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250.000 

$250,000 or more 

Breakeven 

Building materials 
Total 

Under $2 ,003 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100, OOa 

$100,000 under $250,000 

$250,000 or more.,.i 

Breakeven 

Hardware and farm equipraent 

Total 

Under $2 ,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Drug and proprietai"y stores 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15 ,000 

$15,000 under $20,000 

$20,000 under $25.000 

$25,000 under $50.000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,OCtO or more 

Breakeven 

Liquor stores 

Total 

Under $2 ,000 • 

$2,000 under $5,000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20.000 

$20,000 under $25,000 

$25,000 under $50,000 

! 50, 000 under $100,000 
100,000 under $250,000 
250,000 or more 

Breakeven 

Other retail trade 

Total 

Under $2,000 

$2,000 under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



(1) 



(--:) 



(5) 



(O 



(S) 



(3) 



(10) 



(11) 



} 



233,159 

103,779 

77 ,166 

40,847 

7,459 

1,988 

859 

1,039 

58 

(1) 



20,222 
6,041 
6,527 
4,657 
1,228 



1,722 



30,109 

3,705 

10,348 

7,409 

2,283 

835 



31,680 

3,410 
6,320 
10,160 
5,003 
3,539 

1,591 

1,596 

57 



21 ,195 

4,880 
7,004 
5,190 
2,449 
787 

551 



(M 



223,957 

111,489 
64,527 
34,049 
3,349 
2,947 

1,450 

1,012 

127 

7 



7,391,003 

1,526,056 

2,367,124 

2,159,047 

646,456 

259 ,170 

166,159 
236,637 

27,242 

(M 



91 ,632 
273,106 
310,270 
176,601 



30,597 

3,450 



248,086 
569 ,947 
767,896 
405,881 
174,473 

142,735 



19,248 
1,373 



2,874,278 

92,120 
315,856 
811,448 
509,241 
463,389 

324,863 

333,132 

20,263 

3,916 



1,568,209 

101,832 
372 ,806 
425,023 
298,931 
128,006 

118,263 
(') 

20,047 
2,112 



6,339,581 
1,126,344 
1,791,770 
2,095,933 
332,610 
387,990 

287,513 

256,287 

54,509 

6,115 



194,751 

43,448 
64,011 
56,018 
15,700 
6,035 

3,524 
5,253 

715 
(M 



21,263 

2,783 
5,564 
4,794 
3,133 

4,553 

320 
111 



25,308 

3,673 
6,684 
7,834 
3,686 
1,817 

1,321 

231 
12 



38,079 

1,758 
5,217 
10,538 
6,426 
5,846 

4,236 

3,858 

104 

46 



14,414 

812 
4,274 
3,725 
3,104 

945 



(M 



135,293 

27,387 

37,447 

41,216 

12,892 

5,852 

5,284 

4,100 

1,044 

71 



803,898 

90,562 
254,122 
230,485 
33,517 
33,623 

18,811 

33,675 

3,590 



115,362 

5,107 
21,876 
31,981 
14,975 



2,918 
281 



151,416 

8,109 
34,075 
52,018 
27,042 
14,607 

13,516 

1,937 
112 



310,950 

2,850 
23,049 
73,504 
61,386 
61,868 

35,161 

49,146 

3.477 

509 



132,354 

3,936 
23,593 
37,298 
29,474 
13,763 
12,411 
(1) 

2,185 
116 



753 ,371 

84,246 
214,093 
236,841 
100,481 

49,676 

32,108 
32,483 
7,753 
1,185 



154,547 
56,269 
55,490 
33,568 

6,241 
1,506 

674 
745 
51 
(M 



14,159 

3,527 

4,589 

3,403 

991 

790 

319 

33 
2 



26,366 

6,628 
9,213 
6,967 
2,279 
794 



(M 



176 
32 
1 



29,620 

2,969 
5,519 
9,693 
4,829 
3,472 

1,554 
1,530 

50 



19,733 

4,2t» 
6,634 
5,019 
2,281 
716 



(1) 



137,424 

57,334 

42,044 

26,596 

6,693 

2,493 

1,259 
843 
(') 

3 



167,943 

36,158 
56,469 
47,437 
16,561 
4,197 

3,120 
3,283 

70O 
(') 



191,777 

17,140 
36,939 
55,715 
24,855 
19,362 

34,840 

2,802 
123 



534,172 

30,529 
165,096 
176,138 
95,844 
40,014 

12,489 
3,981 



519,354 

26,427 
70,568 
152,371 
97,695 
76,494 

46,501 

46.936 

1,944 

368 



183,708 

14,301 
40,732 
51,406 
35,727 
12,299 

(M 

1,773 
256 



776,371 

165,197 

223,893 

216,414 

73,693 

33,445 

26,126 
25,246 
(M 

95 



65,031 

49,166 

12,806 

2,106 

483 



4,305 

2,654 
996 

311 
(^) 
0) 

(M 
(M 



6,133 

3,496 
1,729 



835 
1,168 
(') 



3,558 

2,798 
551 
(M 
(>) 



0) 



62,016 

50.718 
9,383 
1,323 



(M 

<;' 

(M 
(M 



1,039,499 

601,781 

281,753 

107,789 

29,305 



101,755 

35,743 

36,501 

18,139 

(M 

(M 

(M 
(M 



251,232 
54,314 



32,932 
37,542 
(M 



115,333 

86,048 
17,994 

(M 



(M 



363,434 

424,823 
217,063 
207,300 

<?' 
(M 



(M 

(M 
(M 

(M 



45,571 

24,306 

12,023 

5,579 

667 



3,344 

1,188 
853 
955 

(') 

(') 

(M 

(^) 



1,506 
1,056 



1,518 



343 

470 



(M 



1,217 
282 
(1) 



(M 



30,651 

14,567 
9,109 
5,962 

(M 

(M 



'J' 
(M 



103,410 

32,071 

39,895 

14,262 

5,799 



16,836 

1,840 
3,179 
5,896 

0) 

(M 

(1) 
(M 



17,240 

2,407 
5,236 



731 
3,375 



6,483 

2,615 
1,588 

(M 

(1) 



(M 



76 ,816 
30,941 
28,311 
8,782 
(') 



(M 
(M 
(') 



24,152 
7,725 
1,259 



3.432 

1,949 
885 

557 
(M 
(M 

(M 



4,916 

2,803 
1,353 



1,838 

738 
967 
(M 



2,040 
(1) 
(M 



(M 



39,454 

30,733 
7,543 
740 
(M 
(M 

(1) 
(M 



(M 



U. S. BUSINESS TAX RETURNS, 1962 



53 



SOLE PROPRIETOFSHIPS 

Table 4 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, 



DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY BV SELECTED INDUSTRIES AND SIZE OF NET PROFIT 
OR NET LOSS— Continued 



Selected Industries and size of 
net profit or net loss 



Bu 



Number of 

bu?ino:';"f:- 



Business 
receipts 



Depreci- 
ation 

dollar*) 



Net 
profit 
(77)Qu*>nd 
€toll*r9) 



Inventory, i;iid-of-y^ai 



Number of 
businesses 



Amount 
(Thousand 



Number of 
buslnessoa 



Business 
receipts 

(ThouBtnd 
dotUrt) 



Depreci- 
ation 

(Ttteua»nd 
dotlmrt) 



Net 
loss 

(Thouatnd 
doturaj 



Inventory, enU -of -year 



NujTiber of 
businessf: 



Amount 
( ThniBMnd 
doltmra) 



WHOLESALE AND RETAIL TRADE— ContinueJ 

Wholesale and Retail Trade 
Not Allocable 

Total 

Under ♦2,000 

t2,000 under tS.OOO 

$5,000 under tlO,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

FINANCE, INSURANCE, AND REAL ESTATE 

Total 

Under $2,000 

$2,000 under $5,000 , 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Insurance Agents. Brokers, 
and Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 , 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Real Estate Operators (Except 
Developers) and Lessors 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Real Estate Agents, Brokers, 
and Managers 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or n»re 

Breakeven 

Other Finance, Insurance, and 
Real Estate 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



i-l 



(5) 



(6) 



(111 



41,366 

15,499 

10,402 

9,637 

3,439 

1,009 

(') 

766 

98 

3 



} 



100,301 
66,312 
26,491 
10,022 

4,576 

5,179 

746 

66 

4 



152,217 

63,313 
36,909 
30, 7M 
12,030 
4,495 

2,152 

2,227 

332 

23 

2 



32,449 

23,265 
6,206 
1,812 



164 

31 

2 



138,674 

65,803 

38,637 

21,227 

7,762 

2,806 

1,116 

1,191 

122 

10 



67,884 

25,146 

18,549 

12,559 

6,031 

2,492 

1,236 

1,597 

261 



3,172,916 

302,462 
545,042 
914,442 
597,809 
253,890 

(■) 

342,362 
89,674 

2,607 



48,431 

7,004 
9,001 
15,250 
7,070 
3,536 

(') 
4,837 
644 



221,191 

13,279 
34,799 
70,635 
41,345 
17,411 

(') 
25,478 
6,191 
358 



29,027 

8,893 
6,940 
8.258 
2,926 
902 

(') 

677 

95 

1 



286,915 

34,030 
41,012 
79,522 
60,552 
23,919 

(') 

29,63; 
7,137 



13,331 

9,794 

1,893 
1,191 

(') 

I'l 

iM 
(M 



411,167 

129,144 
61,804 
196,054 
(') 
(') 



10, 356 

2,964 
1,431 
4,991 

(■) 

(M 



25,281 

6,104 
6,307 
8,301 

(') 

(M 



7,689 

5,443 

1,049 

949 



(') 

(') 



(M 



?22 



(') 

(M 



10 



(') 
(') 



48 



(■) 

(') 

(>) 



4,730,621 



177,395 



1,768,651 



3,505 



62,486 



81,450 



391,663 



69,885 



130,190 



cO2,270 
915,524 
1,125,613 
770,437 
427,379 

269,059 

477,916 

152,129 

36,454 

3,840 



1,764,603 

158,163 
295,746 
428,973 
320,849 
161,656 

118,099 

201,146 

71,670 

7,338 

963 



63,999 
53,212 

47,733 



20,828 

4,944 

844 



1,224,760 

204,780 
271,231 
290,012 
184, 519 
98, 597 

68,828 

78, 695 

26, 583 

1,515 



1,559,063 

173,328 
295,335 
5".i,895 
.;41,077 
154,127 



IV 



78,488 

247 

43,932 

26,757 

2,877 



40,656 
43,747 
41,764 
21,297 
9,647 

9,545 

8,566 

1,909 

263 

1 



55,327 

9,605 

13,442 

15,738 

7,720 

3,607 

2,135 

2,381 

638 

60 
1 



32,205 

11,065 
6,914 
6,970 



2,634 
466 
145 



54,241 

14, 314 
15, 670 
10, 699 
6,079 
2,750 

3,185 

1,395 

142 

7 



35,622 

5,672 
7,721 
8,357 
4,721 
2,33? 

3,949 

2,156 

663 

51 



139,571 
334,078 
473,540 
319,225 
170,766 

102,713 

170,228 

48,293 

8,707 

1,525 



762,108 

49, 273 
124, 516 
219,369 
146,068 

76,503 

48,239 

72,870 

21,649 

2,970 

631 



67,140 

15,177 
18, 674 
12,569 



5,122 

1,899 

268 



546,996 

54,931 

129,233 

150,653 

92,630 

47, 372 

25,023 
38,289 

7,573 
1,292 



392,407 

20,190 
61,655 
90,949 
72,728 
42,926 

27,764 
53,947 
17,177 

4,177 
894 



1,150 

1,279 

584 

285 

75 



( 



(M 



(1) 

(') 
(M 



(1) 

(') 
(1) 
(^) 



(') 
(1) 



(') 
(1) 



2,232 
(') 



(') 



5,230 

25, 669 

16,111 

5,107 

1,526 

2,150 
4,369 

2,092 






(') 
(M 



<;' 

(M 

(M 



(1) 
(') 
(1) 



(M 
(') 
(M 



53,312 

(') 
21,102 
(M 
5,107 



66, 561 

9,195 

3,206 

904 

150 

58 
317 
161 

24 
1 



16,133 

13,383 
1,315 



(M 
(•) 



(') 



18,589 

13,534 

3,052 

1,321 

342 

75 

16 
170 

11 
16 



30,701 

27,704 

2,199 

340 



16,022 

11,835 
2,129 
1,135 



132 
143 



194,226 

83,175 

43, 396 

30,336 

3,182 

3,122 
26,438 
2,458 
4,985 
7 

238 



46,064 

24,357 
14,448 



(M 



(') 



100,890 

37,344 
25,470 
19,296 
6,398 
2,239 

663 
5,657 

602 
3,220 



78,192 

56,717 
11,514 
2,648 



7,086 



(M 



166,517 

75,808 
31,743 
17,287 



18,021 
1,669 

1.765 



(M 



29,175 

16,407 

10,092 

3,166 

790 

235 
3,081 

473 

1,452 

2 

L2 



4,023 
1,297 



(M 

(') 



39,046 

14,035 
10,411 
7,354 
1,857 
755 

140 

2,861 

292 

1,341 



10,183 

7,648 

1,628 
485 



14,737 

3,463 
3,071 
1,807 



5,204 

154 
111 



33,521 
27,900 
22,324 
10,603 
2,441 

1,308 
10,438 
12,465 

3.9:<t 

254 



16,038 

7,033 
5,042 



(') 
(M 



40,141 

8,125 
9,390 
9,327 
3,345 
1,223 

351 
4,674 

700 
2,506 



16,136 
6,956 
2,161 



7,222 
6,512 
8,439 



5,277 
11,342 



573 

108 

1 

105 



(') 
(') 



(>) 
(') 

(') 



(■) 



140 
36 



f ''' 



384 
377 



[ 



(M 



(l.'l 



67,494 

22,055 
12,469 
28,857 

(M 
(') 



(■) 

(M 



!>) 



58 



19,622 



7,691 

409 

1 

9,950 



(M 
(M 



(') 
(') 
(') 



") 



10,856 
61 



(') 

(•) 



3,682 
3,047 



54 

SOLE PROPRIETORSHIPS 

Table 4. — NU>BER OF BUSINESSES, 



U. S. BUSINESS TAX RETURNS, 1962 



BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS. 
OR NET LOSS— Continued 



AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 



Selected industries and size of 
net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 
(Theuaand 
dott»rai 



Depreci- 
ation 
(Thottamd 
doltara) 



Net 
profit 
(TjMXiaand 
dollar ai 



Inventory, end-of-year 



Nujnber of 

businesses 



Ajnount 
(Thouamid 
dollara) 



Number of 

businesses 



usinesses witliout net profit 



Business 
receipts 
(Thouaand 
dollarai 



Depreci- 
ation 

( Thouaand 
dollara) 



Net 

loss 

(Thouaand 

dollara) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
(Thouaand 
dollara) 



SERVICES 

Total 

Under $2 ,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Lodging Services 

Total 

Under $2 ,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25 ,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Hotels 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Tourist courts and motels 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Other lodging places 

Total 

Under $2 ,000 

$2,000 under $5.000 

$5,000 under $10,000 

$10,000 under .$15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250 ,000 or more 

Breakeven 

Personal Services 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15 ,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100.000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(10) 



(11) 



l,8"17,'i2b 



2i, 536, 355 



1,003,976 



9,724,645 



234,964 



355,399 



285,325 



1,542,672 



243.658 



435.302 



44,054 



877,935 
466.519 
235,956 
100.001 
57,475 

36,091 
62 ,899 
9,932 

597 
21 



79,610 

53 ,681 

17,200 

5,992 

1,765 

623 



141 

179 

27 



3,922 

2.753 
1,254 



25,548 

12,098 
8,105 
3,547 
1,107 

97 
(') 



37.661 
6.337 
1,191 



450,458 

240,424 
152 ,400 

45,906 
7,707 
1,889 

931 

1,092 

96 

13 



2,949,550 
4,793,212 
4,813,327 
3,098,321 
2,110,374 

1,627,897 

3,857,303 

1,091,048 

161,872 

32,951 



962,850 

275,198 
330,036 
183 .709 
81,213 
41,135 

12,574 

27,539 

10,352 

1.044 



211 ,923 

50,730 
85,134 
43,517 



466,575 

88,328 
163,562 
103,080 
48,709 
(M 

10,086 
(M 
8,008 
1,044 



136,140 
81,340 
37,112 



4,165,078 

845,022 

1,407,701 

1,099,790 

400,769 

135,824 

84,544 

160,392 

22 ,928 

8,108 



198,433 
220,378 
197,312 
122 .105 
74,221 

55,327 

109,365 

23,769 

2,406 

160 



123,894 

38,466 
40,803 
23,253 
11,119 
5,080 

1,645 

2,685 

640 

203 



12,689 

3,257 
4,966 
2,653 



79,697 

17,143 

28,042 

17,526 

8,623 

(M 

1,596 

(M 

571 

203 



31,508 

18,066 
7,795 
3,074 



203,483 

53,143 
62,477 
46,942 
21,132 
6,620 

4,719 

7,512 

762 

181 



705,579 
1,535,082 
1,652,919 
1 ,222 ,015 

993,168 

804,352 
2,098,659 

624,430 
76,456 
11,985 



177,729 

37,357 
56,277 
41,103 
21,272 
10,594 

3,159 

5.996 

1,719 

252 



3,366 
8,927 
8,448 



5,685 



89.919 

9,590 
27,601 
24,282 
13,351 
(M 

2,234 
(^) 

1,074 
252 



61,334 

24,401 
19,749 

8,373 

6,323 

2,538 



1,200,833 

211,509 

498,916 

303,662 

90,774 

31,888 

20,474 
36,148 
5,801 
1,711 






105,401 
72,791 
39,986 
9,834 
3,420 

1,552 

1,791 

181 



6,502 

2,169 
2,568 
1,301 



(M 



f} 



(1) 

1,067 



(M 



(M 
1,067 

538 
170 



1,614 
1,001 



{J 



82,873 

41,410 

25,661 

11,220 

2,527 

983 

522 

497 



85,385 
104,216 
91,249 
35,236 
13,409 

11 ,631 

12,500 

1,633 

105 

35 



13,437 

1,669 
7,299 
2,475 

1,661 



{> 



235,297 
33,583 
9,573 
1,746 
1,059 

756 

701 

233 

83 

41 

2,253 



41,740 
30,951 
7,048 
2,749 

503 



226 



(') 



(1) 
2,453 



(M 



(M 



4,425 



2,529 
842 



(M 
3,373 



10,015 
2,996 
1,166 



2,517 
845 



22,698 

18,407 
• 3,210 
750 



231 



65,946 

15,756 
13,270 
18,150 
8,504 
3,974 

2,342 
3,316 



(') 



50,517 

43,021 

5,683 

1,158 

172 

(1) 

(1) 
(M 

(M 

(1) 
(>) 



807,834 

340,101 

238 , 574 

30,309 

38,009 

20,434 
20,465 
10,839 

9,974 
24,417 

1,716 



333 ,893 

191,993 
63,703 
47,742 
10,364 

4,497 

8,330 
(M 
1,243 



(M 



51,896 

21,230 
8,410 



97,259 
34,098 
21.635 



13,167 



73,504 
26,200 
13,199 



319,384 

178,485 

69,121 

53,852 

3,523 

(1) 

(M 
(1) 
(M 

(M 
(M 



122,983 

52.577 

29,620 

6,657 

12,197 

4,446 
6,192 
3,179 
3,967 
1,722 
118 



74,735 

39,549 

16,218 

11,639 

1,735 

2,496 



2,696 

(M 

207 



3,046 
997 



21,391 
9,607 



15,112 
5,614 
3,735 



56,963 

23,367 

15,287 

7,233 

419 

(') 

(M 
(M 

(M 



131,367 
101,376 
63,962 
20,568 
18,603 

17,476 
26,804 
15,158 
16,132 
23,356 



78 ,159 

20,416 

22,543 

13,289 

5,864 

4.971 

5.149 
(M 
391 



13,914 

1,486 
2,923 



33,432 
8,035 
9,392 

7,076 



10,895 

10,223 

5,323 



53,043 

20,711 
16,469 
8,046 
2,011 

(M 

(1) 
(1) 
(M 

(M 



36,144 

5,418 

2,077 

89 

136 

28 

12 

16 

1 

(M 



4,403 

2,861 
1,041 

478 
(M 



(M 
(M 



(M 
(M 

(M 



(1) 



1,195 
857 
(M 
(') 
(1) 



(') 



2,869 
1,304 



r)" 



(M 



7,963 
1,471 



< ' 
(M 
(1) 



U. S. BUSINESS TAX RETURNS, 1962 



55 



SOLE PBOPRIETCWSHIPS 

Table 4 . — NITIBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 

OR NET LOSS— Continued 



Selected Industries and size of 



BuEi:iet':^e.'^ with net profit 



Number of 
naslnesaea 



Business 
receipts 

(Thouaand 
dollar!) 



uliull 



C TKwaand 
dollMfa) 



Net 

profit 

(Th(M"nd 
dotUrt} 



Invelitory, cnJ-of-year 



Number of 
busine?;e^ 



(Thauinnd 
ddttart) 



without net ["rofit. 



Number of 
businesses 



Business 

receipts 

(Thoutsnd 

doltara) 



Deprt-ui- 
ti tioii 

(Thouaand 
dotUra) 



Net 

loss 

( Tfiouimnd 

dottara) 



Inventory, giij-of-yetir 



Number of 
businesse;: 



Amount 
(Thouaand 
dotUra) 



SERVICES — Continued 

Laundries, laundry services and 
cleaning and dyeing plants 

Total 

under ♦2,CX)0 

$2,000 under J5,COO 

*5,C00 under $10,000 

*10,000 under *15,000 

jl5,000 under *J0,000 

*M,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Beauty and barber shops, 
including schools 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Other personal services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Business Services 

ToUl 

Older $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Autoootive Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or Dore 

Breakeven 

Recreational Services 

Total 

Uhder $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



(1) 



68,170 
33,107 
22,945 
9,438 
2,150 
(>) 



279,409 

143,022 

107,228 

26,184 

2,454 

430 



102, 879 

64,295 

22,227 

10,284 

3,103 

1,266 

791 

824 

81 



195,211 

113, 199 

45,270 

23,382 

7,037 

3,092 

1,364 

1,607 

242 

15 

3 



121,592 

54,274 

43,411 

18,591 

3,823 

756 



77,386 

49,765 

17,527 

6,252 

2,058 

1,038 
578 



1,192,374 
251,616 
348,163 
345,395 

166,421 
(') 

51,592 
2,7 1 



420,798 
805,146 
468,913 
101,066 

30,893 

17,992 



172,608 
254,392 
285,482 
133,282 
92,231 

70,758 

96,320 

17,416 

5,407 



2,124,775 

329,580 
498,446 
520,861 
237,528 
185,115 

88,174 
192,016 
43,446 
9,201 
20,408 



2,423,828 

418,802 
850,088 
661,775 
280, 147 
69,769 



991,792 

227,130 
299,900 
177,827 
113,834 

75,445 
57,308 

12,566 

1,494 



86,336 

24,749 
27,334 
20,951 
9.570 
(') 

(') 
2,338 



57,665 

19,361 

22,545 

11,573 

3,024 

695 



59,487 

9,013 
12, 598 
14,418 
8,538 
4,947 

4,372 

4,884 

605 

112 



78, 577 

18,407 

17,526 

19,836 

6,733 

6,230 

3,594 

4,923 

1,124 

119 

85 



68,913 

16,728 

23,553 

15,045 

6,815 

1,185 

5,587 



59,278 

21, OU 

15,950 

8,105 

7,445 

4,357 

1,761 
(M 
101 



30, 
75, 
63, 
26, 
(') 

(M 
5, 



691, 530 

131,350 
351,399 
170,168 
28, 106 

7,188 

3,319 



302,166 

50,062 
72,333 
69,793 
36,664 
21,655 

17,544 

28,028 

4,865 

1,222 



637,263 

86,171 

147,497 

163,927 

85,291 

52,458 

30,792 

51,097 

14,485 

1,963 

3,582 



396,609 

49,349 

143,668 

125,144 

45,159 

12,663 



216,724 

37,068 
57,807 
43,705 
24,994 

19,403 

19,307 

(') 

4,861 

825 



7,331 

3,171 
2,072 
1,702 



(M 



48,539 

26,644 

16,047 

5,114 



} 



27,008 

11,595 

7,542 

4,404 

1,688 

816 



5,123 
2,579 
1,880 



44,726 

12,376 

18,961 

9,999 

2,331 

546 



10,117 

4,341 

3,467 

1,470 

636 



8,832 

2,242 
1,037 
2,695 



CM 
(M 



10,751 

4,978 
3,387 
1,714 



46, 363 

8,536 
6,846 
13,741 
5,801 
3,906 



20,624 

3,527 
5,754 
6,506 



106,371 

22,219 
40,094 
21, 882 
12,470 
2,926 



26,603 

4,652 

10,302 

5,495 

4,052 



2,102 



[ 



t 



11,764 
4,154 



19,328 
19,045 



(') 



14,041 

12,212 
1,352 

343 



(M 
(M 



25,439 
3,956 
1,184 



388 
6 



15,228 
1,895 



23,584 
5,515 
2,429 



(> 



83,171 
51,904 
41 , 204 



58,102 



(■) 



(M 



67,490 

37,212 
14,489 



(M 

(M 



238,230 

72,782 
56,649 
84,086 



14,876 
759 



(M 



128,363 

92,034 
27,404 



214,051 

76,769 
52,655 
25,617 

27,189 

12,858 

3,012 
7,972 

7,771 



18,289 
13,536 
6,600 



5,063 



5,015 
1, 366 



(') 



20,239 

7,900 
3,863 
3,423 

3,142 



1,600 
226 



(M 



6,440 
2,125 



14,130 
8,713 
5,171 



1,515 
3,534 
1,628 



31,953 

7,792 
11,700 
6,485 



6,638 



(') 



13,945 

6,281 
4,291 



(') 



14,930 
12,524 
8,004 



13,708 
981 



8,289 
5,282 



2,555 

1,349 

871 

(') 



(M 



3,844 
3,843 



16,216 
17, 322 

16,734 



6,199 
14,760 
2,931 



(') 



^ 



3,548 
2,776 





: 


3 


292 


2 


342 


fM 


515 


(M 


- 


(M 

5 


539 


4 


867 


'J' 
(M 




(1) 


- 


3 


265 


1 


986 




637 




463 




128 




1 




- 



56 

SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 



-NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 

OR NET LOSS— Concinued 



Selected industries and size of 
net profit or net loss 



Businesses with net profit 



Number of 
busineEses 



Business 
receipts 

(Thoamand 
doilara) 



(Thouaand 
dollaru) 



Net 

profit 

(Thouaand 

dollars) 



Inventory, end-of-year 



Number of 
businesses 



Amount 

(Thousand 
dollar*) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 
(Thoaaantf 
dollars) 



Depreci- 
ation 

(Thotjaand 
dollars) 



Net 

logs 

(Thousand 

dollars) 



Inventory, end-of-year 



Number of 
businesses 



Amount 
(Thousand 



(1) 



(■;) 



(5) 



(■-.) 



(7) 



(3) 



(9) 



(101 



SERVICES— Continued 
Medical and Other Health Services 

Total 

Under $2,00Q 

$2 ,000 under $5 ,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Offices of physicians, surgeons, 
and oculists 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15 ,000 under ^20 ,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Offices of dentists and dental surgeons 

Total 

Under $2,000 

$2,000 under $5.000 

$5,000 under $10,000 

$10 ,000 under $15 .000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

" Other medical and health services 

Total 

Under $2 ,000 

$2 ,000 under $5 ,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Repair Services, Except Automotive 
Total 

Under $2.000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

450,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Legal Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20.000 

$20,000 under $25,000 

$25,000 under $50.000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Breakeven 

Footnote at end of table. 



(U) 



386,392 

83,992 
78,409 
59,830 
46,484 
35,326 

25,784 

43,797 

7.919 

346 

5 



143.747 
12 .936 
13.212 
17,233 
20,199 
18,108 

16,012 

38,796 

6,936 

310 

5 



30,620 

6,000 
8,217 
19 ,284 
17,433 
13,118 

7,935 

7,900 

714 

19 



162,525 

65,056 
56 .980 
23,313 
8,852 

4.100 

1,337 
2,101 
(') 

17 



152 ,364 

93,556 
39,093 

16.584 
2,784 



121,149 

28,892 
24,516 
29 ,623 

16,005 
9.043 

4,635 

7.236 

1.073 

112 

9 



8.531,126 

220.555 

520,716 

960,176 

1,163,359 

1,120,434 

1,019,084 

2,672,709 

775,482 

75,536 

3,075 



46,303 
117,614 
263 ,895 
464,616 
540,093 

538 ,924 

2,071,324 

667,459 

61,241 

3,075 



24,525 

71,550 

295,211 

423,003 

430,985 

330,587 

457,471 

71,631 

6,553 



149,727 
331,552 
396,070 
275,740 
149,356 

99,573 
143,914 
(') 
7,742 



1,262,673 

301,907 
399,537 
363,901 

116,039 



69,763 
179,920 
387,878 
354,400 
264,306 

170,395 
395,640 
121.093 
23,891 

6,227 



297,867 

14,055 
24,325 
41,2i9 
46,223 
41,046 

34,456 
77,777 
17,351 
1.392 

IS 



167,378 

4,452 
7,860 
14,595 
20,441 
21,458 

21,714 

61,058 

15,119 

1,163 

18 



69,439 

1,313 
3,560 
10,641 
15,583 
U,700 

9,578 

12,459 

1,498 

107 



60,550 

8,290 
12,905 
15,933 
10,204 



3,164 
4,260 
(1) 
122 



44,338 

14,980 
13,553 
9,872 
3,713 



53,912 
4,196 
8,064 

14,016 
9,488 
6,374 

3.322 

6.634 

1,539 

200 

29 



78 ,928 
262,530 
437,180 
576 ,967 
612 ,979 

574 ,654 

1,638,311 

494,543 

43,661 

1,550 



11,713 
45,606 
128,435 
251,015 
316,035 

353,451 

.,320,118 

433,707 

39,009 

1,550 



1,094,906 

6,129 
29,352 
143,524 
217,760 
226,063 

175,366 

249,579 

44,747 

2,386 



720,693 

61.036 
137.572 
165,161 
108,192 

70,881 

40,837 
68 ,614 
CM 
2,266 



357,100 

66 ,226 
126,439 
113,003 

33,332 



18, 100 



22,897 
34,127 
211,251 
195 ,910 
156,304 

103.369 

237.795 

69.592 

13,771 

4.491 



11,634 

1,536 
2,242 
3,492 
2,356 
924 

458 

551 

73 

2 



2,554 

702 

1,082 

422 

285 
62 

1 



) 



1,252 



(M 
(M 



7,823 

1,100 
1,771 
2,531 
1,481 



62,921 

35,602 
16,541 
9,011 
1,277 



C) 
P) 



0) 



12 ,947 

650 

2,097 

3,072 

3,874 

1,661 

664 

795 

129 



1,933 
330 
621 



526 

290 

117 



21.793 

17.541 

3,179 

432 



{ 



(M 



10,527 

510 
1,833 
2,746 

3,341 



2,096 



92,549 

34,990 
24,512 
24,592 

5.702 



CM 
(M 



(M 



6,765 
1,935 



CM 



1,806 
CM 

(M 



(M 



10,302 

8,970 

877 

CM 

CM 
(M 



(M 



CM 



29,415 

27,608 
1,272 
CM 

CM 



CM 

11,742 
9,987 

1,209 

63 



(M 



55,190 
27,748 

5,010 



19 ,287 
16,829 



3,664 
1,471 

CM 

CM 



(M 



34,432 
9,089 
CM 
(M 
(M 



CM 



32,131 

48,356 
25,462 

CM 



(M 

29,704 
21.473 
6.372 

790 



CM 



L2.941 

8,854 

2,958 

643 



2,926 

1.059 



1.039 

380 
CM 

CM 



7,135 
5.543 
1,231 

CM 

CM 
CM 



7,820 

6,771 
850 

(?' 

CM 



3,226 

2,444 

524 

33 



U,472 
9,526 
2,955 



1,171 
1,035 
CM 

CM 



4.723 
5.395 



2,970 
1,132 

CM 

CM 



5,617 
2,895 

CM 
CM 
CM 



(M 



17,223 

11.356 
3.564 
CM 
CM 



16 ,992 
5,279 
5,091 

320 



(M 



CM 
(M 



CM 



958 
935 



14.087 
13.053 

934 



CM 



CM 
(M 



(12) 



1.329 

1.155 
CM 

CM 



CM 
CM 



(M 
(M 



1.289 
1,145 
(M 



11,370 
6,917 

4,447 



CM 

CM 
CM 



U. S. BUSINESS TAX RETURNS. 1962 



57 



SCa.E PROPRIETC«SHIPS 

Table 4 . —NUMBER OF BUSINESSES. BUSINESS RECEIPTS, 



DEPRECIATION, NET PROFIT, NET LOSS, 
OR NET LOSS— Continued 



AND INVENTORY BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 



Selected industries and size of 
net profit or net loss 



Businesses ^Frith net pivDfit 



Number of 
businesses 



Business 
receipts 

dollsrm) 



DL'pr--'^!- 
Fition 

(Thmimmitd 
doiUrm) 



Net 

profit 

(Thon»mitd 

doHmr») 



Inventory, cnd-of-yoar 



Number of 
tnisinesses 



AlDOUJlt 

(ThetiMnd 



Businesses without net profit 



Number of 

businesses 



Business 
receipts 
(Ttiauamnd 
dollmrm) 



Depreoi- 

atlon 
(Thousand 

dollmra) 



Net 

lovs 

(Thoumand 

doUara) 



Inventory, end-of-year 



Number of 
busineeaes 



Anioujit 
(Thouaand 
doIUra) 



(1) 



(2) 



(3) 



(•^) 



(5) 



SERVICES— Continued 
Educatior^ Services 



(6) 



(7) 



(8) 



O) 



(10) 



(U) 



Total. 



OBder $2,000 

t2,000 under i5,0OO 

$5,000 under $10 ,000 

$10,000 under $15.000 

$15,000 under $20.000 f^ 

$20,000 under $25 ,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250.000 

$250,000 or norc 

Breakeven 



Engineering and Architectural Services 
Total. 



Under $2,000 , 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000... 

$20,000 under $25,000..., 

$25,000 under $50,000 

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

Brealceven 



Aecountinfi, Auditing, and Bookjteeping 
Services 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000 

$20,000 under $25,000... 

$25,000 under $50,000 

$50,000 under $100,000.. 
$100,000 under $250,000., 
$250,000 or nore , 

Breakeven 



Other Services 



Total. 



Itoder $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000... 
$100,000 under $250,000. 
$250,000 or nore 



} 



Breakeven. 



UkTOSE. OF BUSINESS MOT ALLOCABLE 



Total.. 



Dbder $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000.. 
$250,000 or »Dre 



73,673 

57,831 
12,335 
2,714 

575 



40,315 

16,745 
7,908 
7,626 
4,026 
1,536 

940 

1,217 

228 

39 



90,385 

51,940 
16,217 
12,421 
. 5,033 
2,692 

1,009 
996 

2 



57,836 

33,636 
12,233 
7,035 
2,704 
1,267 



41,940 



27,694 

8,671 

3,775 

858 

4il 

187 

320 

1 



296,606 

91,162 
79,432 
63,537 
26,614 



16,572 

6,988 
4,182 
3,399 
1,123 



112,822 

43,711 

37,126 

19 ,420 

6,984 



1,790 
867 



(M 
(M 
0) 



731,194 

42,025 

55 ,694 

127,452 

157,474 

72,333 

63,700 

135,235 

55,690 

21,591 



686,049 

70,974 
99,359 
161,725 
117,202 
107,281 

50,815 
66,069 
(M 
1,422 



386,366 

57,427 
72,283 
99,696 
49,742 
37,494 



68,477 

1,747 



18,086 

2,108 
2,600 
4,324 
3,132 
1,257 

1,234 

2,(B5 

654 

132 



27,363 

5,393 
5,587 
7,567 
4,059 
2,455 

832 
1,314 
(M 



11,138 

2,956 
1,758 
3,734 
1,113 
766 



251,553 

12,586 
25,976 
55,329 
47,600 
27,692 

21,243 

40,155 

15,631 

5,291 



347,274 

36,751 
54,976 
89,304 
61,236 
46,253 

22,493 
31,242 

328 



205,373 

23,026 
39,541 
49,391 
32,496 

21,663 



37,219 

1.537 



} 



CM 



(M 
(M 

';> 

(M 



0) 



2,454 
1,237 



(M 



6,293 
698 



(') 

(M 
(') 



1,387 



(M 
(M 



(M 
(M 



(M 



8,104 
362 

5,j51 



(M 



{) 



(l 



7,962 

7,232 

418 

CM 



(M 

(M 



6,051 
1,566 



29,249 
2,544 

(') 



(M 
(') 



13,959 

3,381 



3,416 

2,883 

479 

(') 

(») 

(M 



1,707 
733 



5,100 
3,435 
1,200 

(M 

(M 
(M 



3,775 
4,294 



5,354 



(M 
(M 



(M 



(M 

(') 
(M 



(M 



{} 



(M 
(1) 



8,014 
7,482 
(M 

(M 

(M 
(M 
(M 



23,511 

21,173 
1 ,973 



(M 
(') 



(M 



(=) 



6,691 
(M 

(M 

(M 
(') 
(M 



(M 



20,853 
2,413 



(M 
(M 



1,709 
(M 

(M 

(M 
(M 
(M 



(M 



3,121 

2,229 
658 



0) 

(M 



(M 



2,251 

(M 

(M 

(1) 
(M 
(M 



21,655 

13,036 
5,781 

2,351 



(M 
(M 



1,548 
1,335 

0) 

(M 

(M 



443,360 



16,581 



16,193 



76,632 

135, 3U 

103,248 

47,673 

30,254 

15,351 

35,197 

144 



3,232 
5,390 
4,323 
929 
1,144 

741 



21,676 
29,648 
25,021 
10,673 

7,505 



1,336 

1,179 

746 



(M 



3,415 
2,534 
2,045 

3,348 
(') 



9,035 
1,959 



43,325 
10,438 



15,506 



(M 



2,643 
2,620 



4,341 
5,928 



71 
114 
315 



Breakeven. 



^Estiaate is not shown separate!;.' because of high samcliT-g variability. However, the data are included in the appropriate total: . 

'Less than $500. 

WJIE: See text Cor explanatory statements and "Description of the Samples and Limitations of the Data . " 



58 



U. S. BUSINESS TAX RETURNS, 1962 






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1 



U. S. BUSINESS TAX RETURNS. 1962 



61 



Sb 






-. L i' 3 41 . 
■O 5 --. -« -O c 

5 ^ «j -a q 

•3 ■-'S' 



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fM to if\ to ^ 






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\o o tf% ^fyocueom rn^oofHin p«c^eo*A<M-j 

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to r* oj ^<neom«'*\ >0*ncMcv <A^O c- 

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-■ •* o* CO M ^ O rw •* ■%! <n c^ ^ «rt 



»o (V OO a< 



•-I a* (n 



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't \o oooc^<T'«^m'-^ WrHTO-f 



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o o 



osp-ir-Ajr-1 Aj^c-oo i>c^o^r-cM 
CT«>A<n^HOs <n-^J■AJ^-co ["-ajococmcm 
lA-ocn'Cn -^O'cntoi> tocaia^:^--! 



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33 








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,c o = 



62 



U. S. BUSINESS TAX RETURNS, 1962 



3" 






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to i) 



n o 



to O 






t- o to 



CO O 
CO o 



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Crt so 00 



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n en w ^ f^ f" 
tn o >o S- c~- -• 

■-I lA "A o t^ > 



Co C^ sD en lA 
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to ;:! 

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si si (^ 



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780 
812 
603 
219 




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S;^Fi-»S:J 














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to CM f- - 
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t^ CM t^ r-( c- o^ 

c^ cn i> TO ^ u-i 
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cMcnr-cMcM a>p-<^cosiQ> 

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sj o o tn CM sj 

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t^ CM 

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2^3 I 



SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 6— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS 



63 



Induiitri.!!! divisio.'i ;i.:id Hem 



Under 
$5,000 



$5,000 

under 

$10,000 



$10,000 

under 

$25,000 



$25,000 

under 
$50,000 



$50,000 
under 
$100, 000 



$100,000 

under 
$200,000 



$-^UO,000 

under 
$500,000 



$500, uoo 

under 
$1,000,000 



^ I , ' JOO, UOU 

'uider 
$5,000,000 



$5,000,OOJ 
' more 



Heceipts 

not 
reported 



(1) 



(-) 



(3) 



M 



(5) 



('.) 



(■■) 



(B) 



(^) 



(10) 



111) 



(12) 



■Ji DIBUSraiAL DIVISIOIB 

Number of Businesses 

With and without net profit, total 

With cost of goods sold 

Without cost of goods sold 

with net profit, total 

With cost of goods sold 

without cost of goods sold 

Businesses With and Without Ket Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Uerchandise purchased 

Labor 

Uaterials and supplies 

Other costs 

Less: Inventoiy, end-of-year 

Salaries and vages 

Rent 

Interest 

Taxes 

Casually losses 

Bad debts 

Depreciation 

Repairs 

Depletion; 

AK>rtization 

Other deductions 

Other items: 

Gross prof i t ( less loss) 

Net profit (less loss) 

Businesses With Net Profit 
SusineFS receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Uerchandise purchased 

Labor 

Uaterlels and s-applles 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Rem 

Ir.terest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net prof i t 

Footnotes at end of table. 



9, 18J,5S6 
6,U6,690 
2,545,896 

7,245,222 
5,088,910 



4,366,31i 
2,732,061 
1,484,251 

3,035,120 

1,802,518 
1,232,602 



1,472,371 

1,090,547 

381,824 

1,252,118 

900, 176 
351,942 



1,679,769 

1,317,431 

362,338 

1,477,997 

1,138,940 
339,057 



350,722 
689,309 
161,413 

765,763 

612,089 

153,674 



472,221 

406,797 

65,424 

432,090 

370,212 

61,8'''8 



193,462 
14,879 

190,704 

177,283 
13,421 



77,749 
3,441 



70,003 
3,265 



15,442 

15,040 
402 

14,218 

13,840 

y i 



4,610 

4,509 
101 



131,547 

59,727 
71,820 



fThouMnrf dollst 



178,420,483 
154,525,702 



105,786,276 



311,847 
426,023 
929,490 
493,303 
208,100 
582,487 

532,612 
610,808 
808,918 
996,505 
50,266 

271,969 

7,200,760 

2,717,282 

111,461 

17,415 

18,421,430 



72,634,207 
23,894,781 



132,365,341 
91,803,383 

8,595,034 
67,194,428 

6,737,165 

4,790,302 
13,452,415 

8,965,961 

10,226,531 

3,069,697 

1,250,798 

2,459,067 

25,613 

208, o48 

5,515,500 

2,088,285 

67,882 

14,003 

15,635,929 



67,728,738 

2", 166,730 



8,358,779 10,600,732 



6,594,660 

3,055,942 

301,008 
710,822 
311,432 
314,714 
1,731,144 
313,178 

99,039 
278,223 
203,271 
311,026 
8,956 

21,159 

932,763 

356,325 

3,726 

1,708 

1,322,522 



5,302,837 
1,764,119 



6, 526, 526 



1,647,257 

140, 941 
402, 195 
157, 999 
219,441 
880,395 
153,714 

52,698 
169,975 

73,883 

175,233 

1,439 

4,722 
435,054 
179,927 

2,594 

839 

335,626 



4,879,269 
2,947,269 



7,757,098 
3,897,286 

362,237 
1,289,096 

377, 031 

363,846 
1,365,560 

365,484 

253,032 
328,711 
216,037 
279, 507 
6,932 

13,995 

947,785 

383,025 

6,810 

1,668 

1,422,310 



26,774,948 

20,679,756 
11,446,115 

1,174,266 
5,633,879 
1,152,071 
873,073 
3,788,055 
1,175,229 

1,317,396 

797,662 

449,398 

568,467 

8,798 

33,025 

1,917,680 

735,954 

9,349 

2,742 

3,392,670 



6,703,446 
2,843,634 



9,031,123 

5,775,322 

2,844,771 

228,071 
913,057 
263,964 
310,912 
1,363,102 
239,335 

189, 743 
260,311 
134,608 
212,246 
3,028 

7,947 

697,416 

283,770 

3,869 

1,370 

1,136,243 



6,186,352 
3,255,801 



15,328,833 
6,095,192 



16,930,520 
9,353,428 

860,297 
4,530,098 

923, 521 

766,006 
3,105,559 

887,053 

1,093,071 

665,614 

331,286 

464,931 

3,837 

24, 506 

1,563,518 

594,950 

6,430 

1,907 

2,877,042 



14,275,049 

6,647,957 



29,394,073 

24,281,368 

15, 155, 597 

1, 699, 112 
10,508,739 
1,318,334 
844,049 
2,476,439 
1,691,576 

2,221,132 

777,683 

315,873 

503,440 

9,878 

40,078 

1,300,318 

463,658 

16,005 

3,223 

3,469,433 



14,738,476 
5,612,705 



23,628,477 26,939,717 



20, 961,497 

13,071,591 

1,423,659 
9,200,909 
1,122,222 
749,273 
2,030,319 
1,454,791 

1,956,785 

691,554 

237,279 

432,693 

5,758 

30,070 

1,084,597 

383,526 

7,282 

2,986 

3,057,376 



13,868,126 

5,978,220 



32, 599, 5». 28,433, 32 



28,370,003 

19,460,600 

2,162,712 
15,080,885 
1,482,384 
908,354 
1,978,255 
2,152,000 

2,776,456 

660,258 

244,206 

493,522 

7,016 

50,552 

945,223 

337,054 

11,317 

2,142 

3,331,652 



13,138,939 
4,229,531 



29,883,254 

25,395,202 

17,538,213 

1,913,201 
13,806,507 
1,313,014 
825,031 
1,539,229 
1,953,769 

2,506,618 

595, X9 

133,340 

434,300 

5,713 

33,359 

792, 580 

286,746 

9, 2' 5 

1,901 

2,995,313 



12, 345, 041 

4.433. -J52 



26,352,429 

19,742,728 

2,088,938 
15,694,635 
1,413,254 
909,974 
1,785,225 
2,149,348 

2,310,345 

412,023 

167,500 

383,211 

3,400 

48,842 

576,210 

217,959 

21,442 

2,165 

2,461,104 



8,690,599 

2,080,398 



26,024,846 

23,786,294 

17,925,432 

1,335,565 
14, 509, 976 
1,258,953 
817,583 
1,425,723 
1,923,373 

2,125,449 

372, 665 

127,335 

341,856 

2,409 

45,394 

484,930 

180, 584 

9,757 

1,647 

2,167,825 



3,099,414 
2,238,552 



23,790,545 

22,768,799 

18,057,033 

1,626,446 
14,423,176 
1,099,989 
847, 591 
1,819,070 
1,759,139 

1,662,804 

243, 637 

126, 526 

276,130 

2,686 

40,915 

359,390 

134,714 

17,604 

1,456 

1,345,854 



10, 512, 303 

10,232,212 
3,496,254 

580,422 
5,771,208 

476,425 

257,361 
1,039,546 

529,203 

601,887 
73,076 
56,250 

120,474 
1,251 

15,350 
135,222 
50,360 
10,738 
790 
655,560 



5,733,462 
1,021,746 



21,435,330 



16,135,175 

1,461,793 

13,144,113 

990, 517 

693,349 

1,392,960 

1,548,057 

1,487,059 

214,891 

97,596 

248,955 

1,748 

37, X5 

302,461 

115,786 

13,902 

1,190 

1,524,308 



5,301,655 

1,156,414 



2,015,054 
28O,09f> 



9,631,396 

9,319,927 

7,747,689 

482,566 
6,167,665 
427,945 
246,252 
954,082 
530,821 

570,764 
74,772 
42,643 

110, 606 
1,215 

14, 691 
114,705 
48,067 
8,063 
■90 
585,922 

1,883,707 

311, 4c9 



6,817,032 

6,696,786 

5,366,929 

294,400 
4,835,605 
284,338 
156,779 
619,264 
323,457 

251, 569 
26,316 
22,172 
43,312 
488 

6,381 
53,543 
19,675 
14,245 

1,336 
380,770 



950, 103 
120,246 



5,826,427 

5, 691, 675 

5,008,500 

239,800 
4,021,455 
267,834 
153,871 
536,302 
250,812 

215,970 

22,697 

15,894 

35,010 

465 

5,490 

38,331 

14, 617 

6,649 

1,354 

324, 649 



817,927 

134.751 



639,200 

531,746 

565,805 

16, 535 
472,383 
.,69. 
8,0/9 
73,186 
12,076 

25,788 
1,926 

1,227 

1,976 

1 

124 

2,356 

329 

56 

24 

32,134 



73,395 

7,454 



595,230 

531,327 

9,141 
443,453 
6,14.. 
8,079 
68,744 
9,23c 

25,374 

1,369 

928 

1,732 

1 

124 

1,353 

312 

56 

24 

31,625 



160,840 

41,937 

5,770 
5,545 
6,035 
3,983 
32,346 
11,742 

2,114 
6,293 
6,458 
5,440 
860 

1,538 
30,270 
8,229 
169 
111 
57,421 



'41,937 
'160,840 



64 



U. S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIETORSHIPS 



Table 6. —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



Industrial diuision and item 



Under 
$5, 000 



$5, 000 
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 
or more 



Receipts 

not 
reported 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(y) 



(10) 



(11) 



(12) 



AGRICULTURE, FORESTRY, AND FISHERIES 

Number of Businesses 

With and without net profit, total 

Wi th cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

BUSINESSES WITH AND WITHOUT NET PROFIT 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventoiy , beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deduc tions 

Other items: 

Gross profit (less loss ) 

Net profit (less loss) 

Businesses with net profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventoiy, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of table. 



3,239,046 
205,070 



2,245,281 
159,205 



1,777,626 
153,877 



1,063,871 
126, 397 



632, 353 

614,232 
18,121 



499,227 
15,990 



591, 1S5 

580,250 
10,935 

511,368 

501,003 
10, 365 



150,272 
4,419 



128,885 
4,121 



47, 055 

45,192 
1,863 



38,530 
1,W1 



13,733 

13,120 
613 



10, 209 

9,699 



4,453 

4,273 

180 



■, 024 

173 



895 
891 



663 

6.59 



458 
454 



334 

330 



(Thotis»nd dollar a) 



30,200,142 

26,504,197 

17,918,750 

1,105,580 
4,157,4^8 
2,182,699 
664,827 
10,992,920 
1,184,724 

222, 719 

684, 016 

917, 632 

1,003,169 

804 

2,206 

3,277,181 

1,473,389 

1,797 

1,303 

1,000,726 



12,281,392 
3,695,945 



24,702,604 



13,157,478 

783,157 

3,112,229 

1,525,088 

500,023 

8,078,642 

841,661 

189,918 

515, 507 

595, 682 

740,952 

334 

1,669 

2,338,024 

1,081,125 

709 

1,077 

748,449 



11,545,126 

5.331,o80 



2,118,635 

66,765 
160,021 
239,033 

99,909 
1,629,043 

76,136 

5,143 

67,345 

152,928 

239,789 

265 

342 

574,507 

254,509 

474 

516 

127,853 



1,600,006 

1-6,335 



2,598,492 
1, 662, 318 



29,793 

65,863 
108, 075 

50,996 
810, 935 

35,217 

2,034 

31,850 

53,843 

133,130 

94 

211 
231, 041 
118, 307 

245 

241 
60,877 



1, 568, 047 

936,174 



4,558,203 

3,740,440 

2,295,675 

110, 606 
209,183 
239,446 
111,961 
1,746,912 
122,433 

6,091 

94,814 

156, 662 

195,962 

189 

152 

600,185 

270,250 

104 

595 

119,761 



2,262,528 

SI-, 763 



3,732,463 

2, 685, 610 

1,637,770 

68,691 

124,811 
154,839 

84,277 
1,280,669 

75, 517 

5,003 
69,232 

96,773 

151,333 

101 

54 

436,876 

200,419 

34 

487 

87,528 



2,094,693 

1,C*46,853 



9,054,613 

7,420,575 

4,761,748 

262,525 
653,479 
564,369 
204,896 
3,365,145 
288, 666 

31,446 

221,046 

286,262 

304,109 

270 

347 

1,102,304 

481,838 

182 

306 

230,717 



4,292,865 

1,634,038 



7,853,854 

5,973,827 

3,812,259 

205,442 
515,803 
410,614 
166,810 
2,742,888 
229,298 

25,767 

178, 566 

217,325 

252,872 

108 

145 

905,726 

394, 579 

86 

216 
186,178 



4,041,595 

1,330,027 



5,264,762 

4,550,249 

3,136,151 

240, 577 
787,163 
439,956 
103, 668 
1,828,645 
263,858 

47, 065 
137,469 
149,102 
133, 143 



622 

527,173 

236,507 

584 

97 

177, 335 



2,128,611 
-14,513 



4,527,159 

3,676,621 

2,528,144 

193,804 
633,322 
344,930 
87,165 
1,480,812 
211,889 

42,489 
113,644 
111,722 
111,674 



606 
425,076 
195,352 

151 

92 

147, 670 



1,999,015 

850.538 



3,180,787 

2,857,638 

2,039,333 

152,533 
614,233 
309,568 
66,763 
1,047,358 
151,122 

55,982 
88,230 
81,385 
65,761 
21 

316 

266,600 

119,128 

1 

79 

140,802 



1,141,454 
323,149 



2,707,445 
2,298,092 



114,287 
504,162 
247,974 
54,965 
836, 610 
119, 572 

53,606 
70,540 
62,605 
52,453 
21 

315 

213,069 

98,147 

1 

27 

108,332 



1,069,019 

409,353 



1,833,618 
1,740,117 
1,351,975 

97,829 
456,452 
220,034 

35,017 
642,914 
100,271 

27,865 
42,236 
42, 523 
31,764 
6 

274 

103, 669 

61,294 

111 

28 

73, 372 



481, 643 
93, 501 



1,341,113 

1,199,744 
915,436 

59,995 
336,740 
140, 689 

24,409 
411,252 

57,649 

24,558 
27,963 
28, 378 
23,171 

6 

266 
•78,812 
43,927 



57,223 



425, 677 

141,369 



1,283,061 

1,047,018 

110, 526 
464, 606 
131,191 
36,023 
411,239 
106, 567 

21,703 
23,017 
29,764 
16,044 

46 

56,727 

28, 524 

168 

132 

59,913 



238, 665 
2,622 



897,472 
735,803 

77,472 
346,553 

90,021 

27,228 
262,349 

67,820 

20,135 
16,368 
13, 597 

10,918 

41 

29, 187 

19, 694 

165 

10 

51,554 



207,474 

45,805 



620,725 
536, 563 

38,969 
302,640 

25,848 

3,479 

211,805 

46,178 

12,907 
6,307 

11,731 
5,639 



58 
17,201 
13,052 

27 

16,740 



95,873 
11,711 



476,951 



396, 160 

16,017 
194,530 

22,048 

3,273 

181,967 

21,725 

10,524 
6,114 
9,052 
4, lo- 



ll 

14,321 

8,803 

27 

12,828 



80,791 

15,004 



627,092 

555,485 

24, 535 

492,501 

6,385 

1,623 

58,334 

23,443 

13, 574 

1,830 

2,756 

2,093 

2 

43 
6,388 
2,312 

18 
42, 591 



76,319 
4,712 



481,513 

430,508 

17,438 

378,819 

5,866 

900 

50,181 

22, 696 

5,318 

1,180 
2,340 
1,221 



14 
3,838 
1,848 



57, 322 

6,317 



39, 595 

39,603 

37,813 

218 

16,038 

857 

20,978 
273 

761 
50 
52 

109 
1 

6 
151 
53 



1,782 

28 



-K.OiO 

33,780 

32,527 

213 

11,576 

32 

20,979 
273 

484 
50 
47 

73 



1,493 

240 



67,786 

52,732 
15,054 



82,391 
38,354 

447 

1,132 

5,512 

1,483 

30, 547 

767 

177 

1,172 

4,467 

3,756 

49 



17,276 

5,922 

146 

37 
11,035 



'33,354 

'82,391 



U. S. BUSINESS TAX RETURNS, 1962 



65 



SOLE PROPRIETORSHIPS 



Table 6.— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



Industrial division and item 



MINING 

Number of Businesses 

Vith and without net profit, total ■ 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold ■ 

Businesses With and Without Net Profit 
Business receipts ■ 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs - 

Less : Inventoiy 

Salaries and wages 

Rent 

Interest 

Ta:ies 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit ( less loss) 

Net profit ( less loss) 

Businesses With Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total. 

toventory, beginning-of-year 

Merchandise purchased 

X^bor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Aiaortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of tablv. 



lui 



f,t>ipl:3 



(1) 



34,987 

10,495 
24,492 

19,025 

6,348 
12,67? 



Under 
$5,000 



967,463 

1,051,338 
286,453 

4,115 
41,235 
49,749 
36,739 
158,849 

4,234 

94,741 
14, 600 
18,731 
22, 103 
1,064 

6,929 

102,969 

18, 308 

83, 686 

77 

401,677 



701,030 
^63,855 



617, 200 

522,651 

160, 074 

2,376 

14, 222 

36, 322 

31, 539 

78, 189 

2,574 

50, 283 
6,985 
5,395 

12,614 

117 

454 
49,300 
13,144 
47,070 
34 
177, 131 



457, 126 
94,549 



(2) 



3,315 
11,247 

8,467 

1,870 
6,597 



$5,000 

under 

$10,000 



(3) 



-.,015 

760 
3,255 

2,676 

557 
2,119 



$10, 000 

under 

$25, 000 



(4) 



5,033 

2,527 
2,506 



1,821 
1,576 



$25, COO 
under 
$50,000 



(5) 



3,754 

1,551 
2,203 

1,793 



$50, oai 

under 

$100, 000 



(6) 



1,139 
954 



1, 327 
1,327 



$100, 000 

under 

$200, 000 



(7) 



1,251 

555 
696 



857 
857 



$200,000 

under 
$500, 000 



$500, UOO 

under 

$1,000,000 



(6 



375 
258 



366 
366 



(9) 



,1, 000, ooo 

under 
;5, 000, 000 



f 5, 000, 000 
or more 



(10) 



(n) 



(Thouaand do/iara) 



21,956 

32,470 
2,289 

1,568 

67 

570 

392 

1,188 

(') " 

1,103 

1,055 

609 

736 

87 

18 

4,437 

894 

1,616 

16 

19, 610 



19,667 
'10,514 



14,253 

7,471 
773 

66 
194 
244 
269 

175 

63 

121 

285 

1 

10 

1,268 

231 

1,089 

2 

3,433 



13,480 
6,782 



29, 069 

34,247 

1,640 

113 

277 

143 

1,107 

2,952 

641 

1,501 

902 

7 

1 
5,284 
1,135 
3,858 
26 
16,300 



27,429 
^5,178 



11, 122 
996 

13 
268 
135 
580 

960 

233 

87 

458 



1,510 

440 

1,772 

20 

4,639 



17,881 
7,755 



83,144 

87, 579 
13, 493 

1,632 
2,973 
2,152 
6,736 

5,562 
955 

1,655 
1,570 

447 

104 

10, 122 

2,193 

6,606 

29 

44,843 



69, 651 
'4,435 



56,083 
40,664 



1,599 
2,532 
1,551 
3,199 

1,811 

487 

461 

873 

2 

48 
4,616 
1,863 
4,192 

1 
17,429 



47,202 

15,419 



137,512 

156,885 

35, 527 

3 
3,080 
8,108 
4,097 

20, 242 

(') 

21,006 

2,507 

2,550 

3,711 

186 

228 
18,399 
2,505 
12,907 
2 
57,357 



101,985 

'19,373 



62, 997 
49, 306 
(') 
(') 

(.') 

(') 
7,937 
1,489 
1,115 
1,680 
29 

139 
5,556 
1,736 
4,618 
2 
17, 891 



55, 883 

13,691 



37,799 

188 
4,657 

12, 696 
4,721 

15,719 
{') 

14,458 

2,145 

7,228 

3,801 

93 

6,335 
16,179 
2,960 
8,454 

61, 359 



112,535 
'10,477 



89,478 

74,168 

(') 

(') 
(=) 
(') 
{') 
(') 

8,819 
314 
740 

2,591 
2 

24 
7,7&4 
2,520 
6,426 

27, 393 



71,903 
15, 310 



178,865 

46, 072 

1,055 
4,130 
6,571 
10, 174 
25, 288 

13,150 

1,753 

2,299 

3,437 

183 

85 
19, 537 
2,744 
17, 948 

3 

71, 654 



118, 668 
105,861 
(') 
(=) 
(') 
(') 
{') 
(') 
I') 
8,378 
618 
1,275 
1,594 
36 

84 

9,239 

2,690 

8,123 

3 

33,676 



78,523 

12, 807 



195, 519 

196,485 
67,864 

896 

22,987 
5,179 
2,064 

37,588 

(=) 

26,023 

3,221 

1,479 

4,014 

10 

103 
14,288 
3,628 
13,629 

1 
62,225 



{') 
(=) 
(') 
(') 
(=) 
(') 
12, 669 

2, 109 
577 

2,230 
2 

96 
11,096 
2,224 
9,966 



86,886 

12,379 



81, 049 

76, 537 
13,015 

31 

613 

2,256 

1,077 

9,124 

(^) 

7,333 

1,402 

420 

2,334 

45 

5 

8,071 

1,250 

10,445 



68,034 
4,512 



59, 935 

10, 743 

31 

613 

1,329 

1,077 

7,779 

(') 

7,614 

1,301 

218 

2,167 

45 

5 
6,520 
1,237 
7,770 

22, 315 



56,005 

6,813 



104, 634 
68,572 

216 
3,904 
11, 079 
11, 912 
41,724 

263 

2,192 
538 
338 

1,362 

3 

50 

4,535 

238 

8,147 



32,994 
'3,068 



78,829 

75, 468 

58,444 

216 

3,904 

10, 936 

11,912 

31, 739 

263 

1,920 

351 

801 

736 



47 
1,522 

203 
3,058 

8,386 



20,335 
3,361 



Receipts 

not 
reported 



(12) 



8, 978 
8,746 



209 
56 

:,481 



8,978 
232 



8,978 
8,746 



8,481 



8,978 
232 



146 
3,326 



14, 079 
182 

158 

2 

40 

7 

133 

(') 

462 

383 

152 

236 

3 

1,908 

761 

20 

9,972 



'182 
'14,079 



66 

SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 6.— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



Industrial division and item 



Si:ze of busiiie^^" receipts 



Under 
$5, cot 



$5,C0C 

under 

$1C,00C 



$1C, OLC 

'-inder 

$25j COO 



$25, 000 

under 
$5C, COO 



$50,000 

under 

$100,000 



$100, OOCi 

under 

$200, 000 



$20C,000 

under 

$500, 000 



$500, OOC 
under 

;i, 000, 000 



$1,000,000 

under 

5, 000, 000 



$5, 000, 000 
or more 



Receipts 

not 
reported 



(1) 



(;■) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(n) 



(10) 



(11) 



(12) 



CONSTRUCTION 

Number of Businesses 

With and without net profit, total 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

Businesses With and Without Het Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit ( less loss) 

Net profit ( less loss) 

Businesses With Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of tabl-:'. 



687, 187 

433,721 
2«,466 

628, 881 

ACC, 211 
228, 67C 



9,445,322 

505, 623 
3, 203, 181 
2, 161, 177 
2, 486, 157 
1,657,759 

568, 075 

1,217,664 

77, 997 

38,646 

195,483 

2,768 

23, 235 

415,758 

159,465 

926 

426 

1,802,975 



6,093,538 
2, 108, 195 



14,411,959 

12,180,747 
8, 650, 822 

416, 287 
2, 963, 007 
2, 007, 728 
2,186,395 
1, 513, 640 

436,735 

1,116,921 

66,948 

67,904 

176, 304 

1,738 

18,658 

360, 575 

136,127 

909 

369 

1,533,472 



5, 761, U7 
2, 231, 212 



324, 99(' 

136,484 
188, 506 

297,051 

119,927 
177, 124 



75, 0C9 

24,744 



69,436 
23, 229 



101, 051 
18, 786 

112,433 

94,959 
17,474 



65, 340 

58, 511 
6,829 



53,416 
5,788 



36,844 
3,519 

37,615 

34, 308 

3,307 



20,225 

1,714 

20,449 

19, 035 
1,414 



8,501 
229 



7,840 

7,623 
217 



1,165 

100 



1,247 

1,154 
93 



361 
28 



350 
23 



(Thoamtnd dollmrm) 



122, 077 

13, 598 

33,891 

19, 283 

57, 292 

12, 249 

]4,236 

9,234 

4,556 

3, 200 

4,561 

411 

936 

38,512 

12, 763 

173 

122 

102, 562 



546,649 
369, 619 



626,957 

235, 883 

99,403 

9,474 
27,452 
14, 901 
48,370 
9,149 
9,943 

7,150 
3,056 
1,936 
3,087 
238 

516 

26,711 

9,214 

172 

32 

84,323 



527,554 
391, 069 



431,490 

227,313 

11,043 
71, 149 
42, 576 
92, 024 
22, 701 
1.2, 180 

30, 126 
6,063 
3,871 
5,456 
151 

2,309 

36, 175 

11,786 

153 

23 

108,064 



489, 169 
284,992 



664,937 

367,491 
198, U2 

7,591 
6C, 430 
36,740 
84,028 
16, 222 

6,899 

24,423 

5,342 

2,708 

4,686 

140 

855 

29,121 

9,651 

153 

23 

92,277 



466,825 
297,446 



1,947,483 

1,498,992 

.^60,524 

38,331 
328,847 
191,852 
267, 728 
79, 387 
45, 621 

187,248 
14,535 
14, 873 
24,138 
355 

2,254 

81,317 

29,654 

125 

94 

283,865 



1,086,959 
443,491 



1, 826, 991 

1,357,181 

788, 557 

31,043 
299,820 
175,433 
246,563 
73,393 
37,695 

168, 120 

12,322 

9,700 

21,096 

355 

1,848 

71, 816 

26,990 

125 

79 

255,673 



1,038,434 
4«9, 810 



2,293,288 

1,961,105 
1,227,673 

64,968 
479,800 
290, 301 
321,399 
135,244 

64,039 

266, 363 

13,153 

14, 217 

32,753 

665 

2,453 

76,255 

29,869 

3 

8 

297, 693 



1,065,615 
332, 183 



2,071,878 

1,721,473 
1,090,978 

45,011 
426, 075 
258,715 
287, 374 
U9,1B1 

45,378 

236,455 

10,457 

9,534 

28,683 

639 

1,329 

64,572 

21, 585 

3 

8 

257, 229 



980,900 
350, 405 



2, 816, 366 

2, 517, 267 
1, 747, 306 

93,241 
605,759 
446, 686 
451,942 
245,834 

96,155 

257,786 

U,553 

16, 119 

42, 114 

903 

3,464 

66,980 

26,977 

287 

81 

343,697 



1,069,060 
299,099 



2,622,337 

2,309,453 
1, 609, 575 

87,876 
562,847 
410, 521 
417,015 
219, 376 

88,060 

240,075 
10,084 
12,836 
38,891 

150 

3,253 

59,396 

24,204 

271 

81 

310,587 



1, 012, 812 
312, 934 



2,990,384 

2,779,508 

2,077,998 

122,334 
726, 160 
482, 635 
519,900 
361, 609 
134,640 

238, 510 

12,187 

16,743 

38,366 

130 

4,624 

57,712 

23,944 

101 

3 

309,140 



912,386 
210, 876 



2,730,911 

2,553,839 

1,921,759 

113,517 
706,089 
448, 175 
456,764 
326,743 
129, 529 

230,533 

11,065 

14,739 

35,151 

180 

4,607 

54,901 

22,445 

101 

3 

258,355 



859, 152 
227, 072 



2, 590, 447 

2,470,033 

2, OX, 491 

128, 669 
659, 600 
380, 333 
555,131 
469,757 
158,999 

128,044 

9,736 

13,406 

31,303 

43 

5,632 

35,928 

12,549 

5 

48 

198,348 



555,956 
120,414 



2, 346, 961 

2,213,748 

1, 824, 218 

100,936 
604,388 
357,722 
429, 569 
428,034 
96,431 

113, 136 

3,856 

11,441 

28,490 

35 

5,174 

33, 178 

11,267 

5 

48 

177, 850 



522, 743 
133,213 



830, 505 

797, 562 
598,453 

16,007 
209, 147 
136,300 
127, 485 
127, 578 

18,064 

72, 076 
3,673 
3,669 
9,968 

803 

14, 797 

8,308 

79 

40 

85,796 



232,052 
32,843 



318, 120 

785, 080 
592,763 

15,941 
208, 802 
135,890 
127,053 
123,049 

17,967 

70,926 
3,158 
3,537 
9,758 

801 

14,492 

8,063 

79 

40 

81,453 



225, 352 

33,040 



661, 545 

647,449 
535, 118 

15, 384 

84,097 
168, 757 

83, 096 
199, 263 

20,479 

26, 479 

2,186 

2,055 

6,345 

2 

276 
6,373 
3,429 



126,427 
14,096 



628,683 

613, 208 

510, 841 

4,739 
62,494 
167, 356 
86,313 
194, 536 
4,597 

24,401 

1,836 

1,266 

6,167 

1 

275 
5,534 
2,705 

5 

60, 177 



117, 842 
15,475 



24,134 



14, 611 

159 
4,610 
2,275 
3,346 
3,957 

236 

1,652 
272 
157 
295 



354 
2 



9,523 
748 



24,134 

23, 386 

14,6ll 

159 
4,610 
2,275 
3,846 
3,957 

236 

1,652 
272 
157 
295 



854 
2 



5,543 



9,523 

748 



567 
4,010 



258 

1,389 

121 

179 

1,314 

180 

(') 

146 

83 

336 

184 

58 

474 
855 
184 



2,538 



'258 
'5,166 



U. S. BUSINESS TAX RETURNS, 1962 



67 



SOLE PROPRIETORSHIPS 



Table 6 —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



Industrial division and item 



Under 
$5,000 



t;,ooo 

under 
$10,000 



$10,000 

under 
$25,000 



under 
$50,000 



* 50, 000 

under 
$100,000 



$100,000 

under 
$200, 000 



$200,000 

under 
$500, 000 



;-00,000 
under 
$1,000,000 



$i, 000, 000 

undei- 
$5,000,000 



415,000,000 
more 



Heeeipts 

not 
reported 



(3) 



(4) 



(5) 



(12) 



llAHUFACrUHIHO 

number of Businesses 

With and without net profit, tofal 

Wi th cost of eoods sold 

Without cost of floods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

Businesses With and Without Net Profit 

Business receipts 

Business deductions , total 

Cost of goods sold, total 

Inventory, begtnning-of-year 

Uerchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross prof i t (less loss ) 

Net profit ( less loss ) 

Businesses With Net Profit 

Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

labor 

Materials and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of table. 



IdO, S05 

142,937 

37,368 

1-.5,110 

115,862 
29,257 



6,710,267 
6,056,266 

4,030,069 

408,886 
2,436,020 
910,747 
402,701 
303,096 
436,381 

578,951 
88,371 
43,289 

111,733 
5,313 

14,746 

216,946 

78,703 

6,798 

2,556 

873,281 

2,680,193 
654,001 



5,813,533 

5,083,884 

3,393,634 

274,053 
2,008,734 
819,046 
345,705 
237,248 
291,152 

490,416 

76,687 

31,139 

94,828 

1,376 

13,629 

180,933 

67,451 

4,247 

2,508 

727,036 



2,419,899 
729,649 



64,802 

44,499 
20, 303 

29,000 
16,079 



16,775 
4,449 



14, 579 
3,947 



35,005 

29,039 
5,966 

31,33t> 

25,949 
5,390 



23,648 
2,301 



20,S37 
2,201 



14,069 
1.267 



12,609 
962 



8,924 
679 



.063 
580 



4,173 

4,109 
64 

3,819 

3,75t! 



1,131 

1,100 
31 

92b 

89- 
31 



28tf 
282 



frh«uMiid dollmrmj 



98,610 

41,683 

9,651 
18,026 

5,882 
12,793 

6,375 
11,039 

3,383 
4,879 
1,019 
1,895 
308 

352 

12,169 

3,883 

136 

71 

28,777 

31,354 
24,432 



95,324 

56,012 

25,565 

4,957 
9,570 
4,044 
8,616 
3,406 
5,023 

1,994 

2,140 

503 

950 

SO 

78 

5,340 

2,503 

152 

48 

16,654 



70,259 
39,812 



154,452 
110, 140 
49, 118 

4,909 
26,648 

8,228 
11,296 

4,682 

6,645 

7,709 
4,733 

640 
1,997 

875 

217 

10,270 

3,730 

37 

30,814 



105,334 
44,312 



134,405 

35,634 

33,228 

3,638 

20, 364 

5,692 

9,616 
3,404 
4,486 

6,268 

3,966 

555 

1,487 

35 

202 

7,700 

3,180 

31 

23,982 



96, 177 

48,771 



453,831 

227,208 

29, 574 
111,567 
43,745 
48,589 
17,055 
28,322 

50,951 
12,920 
4,754 
9,783 
417 

1,368 

31,523 

12,275 

2 

271 

102, 354 



348, 34i 
121,721 



519,917 

390,128 

195,632 

22,447 
95,892 
42,660 
42, 053 
15,232 
22,652 

43,702 

11,299 

3,660 

7,915 

417 

1,200 
27,326 
10,786 

271 
87, 920 



324,285 
129,769 



903, 362 

779, 146 

455,201 

33,535 
258,004 
104, 159 
51,707 
42,349 
33,553 

92, 175 
16,722 

5,958 
15,346 

1,491 

1,752 

37,943 

16, 566 

87 

152 
134,243 

447, 161 
124,216 



803,448 

653,940 

383,376 

26, 348 
223,457 
88,672 
43,034 
34,023 
27, 158 

80,280 

14,542 

5,086 

13,521 

144 

1,580 
32,992 
14,340 

87 

141 

117,351 



415,072 
134,508 



1,090,379 
961,710 

589,442 

54,149 
303,251 
145,955 
79,466 
55,427 
43,307 

125,132 

16, 018 

6,597 

19,878 

315 

1,606 

40,376 

13,079 

110 

3 

149, 104 

500,937 
128,569 



827,388 

522, 169 

43, 112 
263,426 
141, 552 
75,066 
38,323 
39,325 

100,683 

14, 535 

5,367 

16,099 

175 

1,482 

35,249 

10,036 

110 

3 

120,930 



440, 148 
134,929 



1,356,959 

1,240,473 

301,800 

102,243 
436,799 
223,750 
73,885 
67,067 
101,944 

132,156 

15,202 

8,230 

25,138 

696 

4,696 

39,704 

14,421 

42 

22 

197,316 

555,159 
116,486 



1,218,371 

1,095,791 

716,904 

70,323 
379,883 
206,857 
65,468 
64,405 
71, 032 

114, 521 

13,758 

7,003 

22,939 

245 

4,493 

35,757 

13,454 

42 

20 

166,645 



501 , 457 
122,580 



1,278,764 

1,204,783 

907,006 

88,007 
593, 147 
201,945 
80,126 
39,091 
100, 310 

105,053 

12,873 

5,443 

19, 539 

992 

2,793 

24,299 

8,184 

127 

113 

117,361 



371,758 
73,981 



1,152,009 

1,031,706 

824,270 

63, 155 
539,275 
187,350 
56,551 
36,304 
68,866 

88,012 

11,347 

5,273 

17, 826 

127 

2,791 

21,042 

7,395 

127 

113 

103,383 



337,739 
80, 303 



776,487 

764, 117 

584,363 

67, 397 
334,428 
121,612 
33,844 
57,774 
80,692 

47,473 
3,155 
8,573 

13,000 
125 

1,474 

15,627 

5,194 

132 

614 

33,287 

192, 124 
12,370 



543,722 

517,068 

466, 152 

24,384 
332,442 
92,889 
23,492 
25,883 
33,938 

46,009 
3,048 
2,486 

11,127 
125 

1,449 

12,472 

4,947 

132 

514 

68,507 



177, 570 
26,554 



442,513 

432, 518 

365, 136 

18,517 
299, 111 
46,841 
6,686 
18, 118 
24,037 

14,851 

2,079 

833 

3,443 

47 

430 
3,235 
1,131 
6,073 
1,298 
33,907 

77, 327 
9,995 



264,763 

252,932 

208,455 

15,588 
144,425 
45,288 
6,584 
15,137 
18,667 

3,947 

2,042 

695 

2,823 

28 

354 
2,986 

755 

3,556 

1,298 

20,982 

56, 308 

11,331 



8,757 
8,285 

7,883 



3,532 

4,225 

126 



10 
141 



874 
472 



8,757 
8,285 
7,383 



3,532 

/,225 

126 



10 
141 



3,293 
491 

;>,«n2 



2,653 



904 
39 
97 
84 
32 

18 
290 
67 
73 
47 

S8 

731 

245 

2 

12 
936 

'174 
'2,653 



68 



SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 

Table 6 ■ —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



Industrial division and itei 



Under 
$?,000 



$5,000 

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 



$^00,000 
under 

$1,000,000 



$1,000,000 

under 
$5 , 000, 000 



$5,000,000 
or more 



Receipts 

not 
reported 



TRANSPORTATION, CO^MUNIGATIOK, AND SANITARY 
SERVICES 

Number of Businesses 

With and without net profit, total 

Wi th cost of goods sold 

Without cost of goods sold 

With net profit, total 

Wi th cost of goods sold 

Without cost of goods sold 

Businesses With and Without Net Profit 
Business receipts 

Business deductions , total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross prof i t ( less loss ) 

Net profit (less loss) 

Businesses With Net Profit 

Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year, 

Merchandise purchased 

Labor 

Materials and supplies 

Other cos ts 

Less : Inventory, end-of-year 

Salaries and wages 

Rent 

Interes t 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross prof i t 

Net profit 

Footnotes at end of table. 



(1) 



(5) 



74,A51 
209,504 



59,276 
172,206 



3,599,099 
834,279 

16,004 
404,213 
151,665 

85,217 
194,122 

16,942 

550, 162 
63,551 
49,848 

114,306 
3,457 

5,389 

411,717 

258,639 

1,302 

543 

1,305,906 



3,407,030 
642,210 



3,711,428 

2,980,643 

716,700 

13,925 
348,077 
125,300 

74,925 
169,336 

14,863 

479,611 

53,016 

39,062 

92,485 

1,778 

4,126 

321,277 

197,144 

1,278 

416 

;, 073, 750 



2,994,728 
730,785 



119,769 

22,450 
97, 319 



15,555 
74,831 



15,866 
48,259 



13,094 
42,665 



21, 501 
43,432 

55,448 

17,980 
37,468 



19,308 

7,546 
11,762 

17,300 

6,933 
10,367 



4,786 
5,260 



J, 640 

4,343 



1,316 
1,619 



1,133 
.,375 



1,325 

759 
566 

1,310 



128 

75 



165 
90 



(Thavamnd dollmra) 



205,339 
16, 922 

364 
4,103 
3,993 
4,179 
4,422 
(^) 
7,785 
5,585 
3,406 
6,173 

359 

538 
36,790 
23,783 

53 



103,944 



263,740 

75,323 



227,761 

130,908 

10,980 

244 
2,140 
2,730 
2,524 
3,446 

4,632 
4,001 
2,057 
3,296 
98 

203 

21,621 

14,410 

29 

1 
69, 530 



216,781 
96,853 



326,460 
38,324 

636 
13,255 
3,582 
6,238 
10,091 

(') 
15,582 
6,159 
5,427 
9,449 
242 

185 

51,956 

36, 335 

78 

54 

162,669 



420,087 
131,951 



397, 203 

250,894 

28,403 

673 
9,905 
6,320 
5,192 
6,828 

12,539 
4,918 
4,114 
7,154 
109 

181 

39,338 

25,901 

78 

42 

128,117 



368,800 
146, 309 



844,109 
121,193 

3,547 
43, 549 
35,080 
19,011 
23,978 

3,972 

79,282 
14,307 
15,007 
27,847 
1,471 

\ 772 

128,369 

77,515 

248 

277 

377,821 



927,213 
204.29^ 



94, 135 
2,724 
35,036 
26,653 
13,366 
19,486 
3,079 

63, 889 
10,445 
11,702 
21, 582 
347 

666 
99,903 

59,705 

248 

274 

307,480 



804,076 
227,835 



644, 164 

541,225 
94,324 

4,122 
31,292 
28,350 
12,650 
19,240 

1,330 



8,650 

18,019 

611 

548 

68,293 

37,658 

923 

20 

200,617 



549,840 
102,93= 



471,054 

33,393 

3,459 
25,427 
24,048 
12,401 
18,601 
543 

88, 142 
8,154 
7,273 

15,455 
610 

543 

58,930 

30,948 

923 

3 

176,680 



498,201 
110, 540 



687,413 

617,583 
149,321 

2,235 
80,885 
35,758 

4,386 
31,325 

5,268 

140,410 

10,661 

7,954 

21,679 

275 

1,193 
58,341 
37,090 

43 
190,116 



538,092 
69,830 



495,465 

115,071 

1,884 

52, 166 

32,220 

2,945 

30,925 

5,069 

117, 570 

9,168 

5,997 

17,621 

118 

956 
45,865 
30,621 

42 
152,436 



460,076 
79,682 



392, 171 

360, 566 

90,751 

830 
41,888 
18,349 

7,485 
22,922 

(=) 
79, 177 

8,479 

3,657 

10,959 

9 

756 
29,855 

22,051 

146 
114,726 



301,420 
31,605 



79,813 

784 
34,162 
17,528 
7,397 
20, 581 

(') 
70,560 
7,411 
2,690 
9,268 
9 

619 
22,756 
15,116 

52 
93, 113 



253,434 
36,840 



392,358 

368,848 

139,145 

3,641 
36,372 
9,632 

28,595 
64,747 

77,450 

5,173 

3,185 

9,362 

28 

837 
23,067 
12,412 



2 

96,187 



253,213 
23,510 



138,644 

3,590 

36,372 

9,320 

28,427 

64,721 

{') 
75,778 
4,876 
3,111 
9,159 
25 

837 
22,739 
12,173 

2 
96,860 



249,400 
23, 840 



141,945 

39,406 

17, 017 
6,777 
2,280 

13,334 

32,142 
2,362 
2,145 
8,088 
462 

274 
10,661 
10,144 



36,259 



103,659 

1,122 



112,214 
106,695 
21,319 

17,017 

1,337 

2,280 

685 

31,253 
2,362 
1,739 
6,381 
462 

58 
7,125 
6,781 



90,895 
5,519 



191, 33S 

144,891 

567 

135,852 

5,144 

393 

4,063 

1, 12S 

15,831 

1,705 

407 

2,65C 



206 
3,135 

1,541 



49,765 
3,319 



192,956 
139,589 

144, 891 

567 

135,852 

5,144 

393 
4,063 
1,128 

15,198 

1,681 

379 

2,569 

63 
3,000 
1,439 



48,065 
3,36-' 



34 
31 
10 
80 



'1,686 



U. S. BUSINESS TAX RETURNS, 1962 



69 



SOLE PROPRIETORSHIPS 



-INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEI PTS— Com inued 



: ijivirion and item 



Size of business receipts 



Under 
$■-,000 



under 
*iO,000 



41U,00C' 

under 
J2'',000 



$25,000 

under 
$50,000 



$50,000 

luidt^r 
$100, 000 



$100,000 

under 
$200,000 



$200,000 

unde !• 
$'i00.0M 



$500,000 

under 

$1,000,000 



$1,000,000 

under 
$'j,000.000 



$5,000,000 
or more 



i.-eipts 
not 
reported 



I 101 



(12) 



vmusAu: akd retail isade 

Humber of Businesses 

With and without net profit, total 

With cost of goods sold 

Without cost of j^oods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 



Businesses With and Without Met Profit 

Business receipts , 

Business deductions, total 

Cost of goods sold, total 

Inventorj*, beginning-of-year 

Merchandise purchased. 

Labor 

Materials and supplies 

Other costs 

Less; Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other itesns: 

Gross profit (less loss) 

Set profit (less loss) 

Businesses With Net Prpfit 

Business receipts 

Business deductions , total 

Cost of goods sold, total... 

Inventory, beginning-of-year 

Merchandise purchased 

labor 

Materials and supplies 

Other costs 

Less : Inventory , end-of->"ear 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Aoortization 

Other deductions , 

Other items: 

Gross profit 

Net profit 

Footnotes at end of table. 



1,656,607 
231,995 



, 343, 191 
192, 44S 



83,140,432 

66,859,635 

7,718,883 
61,940,849 
1,364,754 
876,390 
2,813,310 
7,854,551 

5,343,876 

1,464,703 

326,301 

1,055,360 

19,327 



.,255,403 

417,079 

8,540 

5,240 

6,229,169 



22,117,675 
5,836,878 



59,976,632 
6,663,024 
55,860,944 

1,198,718 

787,664 

2,413,704 

6,947,422 

4,675,034 

1,261,317 

265,294 

927,603 

10,249 

125,712 

1,067,439 

347,022 

7,937 

3,768 

5,400,241 



20,537,929 
6,445,813 



170,415 

;i-X>,223 



,849 
,668 



172,983 
134,836 



369,780 
39,767 



300,965 
37, ■■32 



341,271 
11,406 

312,412 

301,352 

U,060 



l'o4,708 
4,449 



247, U7 
242,911 



137,497 
1,045 

129,042 

128,102 



56,232 

302 



51,655 

51,355 

300 



11, IS J 

11, ir- 



10,522 
10,516 



2,696 
2.692 



(Ttiouagnd doII»f*i 



769,227 

432, 520 

162,104 

372,288 

10, 524 

25,077 

25,079 

162,552 

18,536 

37, 168 
6,609 

13, 522 
3,306 

3,638 

47,935 

12,730 

292 

295 

192, 176 



433,634 
96,927 



242, OU 

68,000 
210,126 
5,314 
15,739 
16, 169 
73,337 

6,183 
17,268 
2,685 
6,500 
316 

882 

23,194 

6,237 

226 

26 

108,614 



377,040 
204,909 



1,369,410 

893,322 

195,650 
786,567 
21,267 
40,781 
34,924 
185, 867 

43,723 
59,197 

9,323 
21,828 

1,823 

4,006 
:6,554 
16,662 

683 

260,-... 



731,620 
255,532 



1,267,419 

942,066 

613,285 

117,134 

545,117 

14,298 

32,511 

25,654 

121,429 

21,701 

38,772 

5,964 

14, 033 

314 

2,565 

39,788 

13, 175 

305 

14 

192,150 



5,960,219' 

4,289,694 

730,657 
3,90i,S89 
96,729 
114,471 
146,025 
703,077 

294,096 

209, 114 

34,599 

99,564 

2,609 

14,846 

171,277 

55,394 

476 

700 
,-'50 



2,518,040 
847, 515 



4,670,428 

3,404,027 

512,119 
3,116,959 
71,892 
95,315 
119,690 
511,948 

195,413 
158, 571 
23,760 

75,920 
1,054 

9,329 

130,389 

41,069 

356 

395 
630,145 



2,248,248 
981,847 



11,480,074 

8,853,114 

1,246,991 

8,269,870 

198,206 

142,726 

229,356 

1,234,035 

714,188 

301, 114 

52,852 

179,690 

4,419 

22,282 

234,374 

78,361 

1,131 

857 

1,037,692 



3,828,159 
1,201, 199 



11,263,267 

9,949,633 

7,723,335 

1,056,440 

7,272,918 

162,974 

116,815 

196,676 

1,082,488 

593,296 

259,092 

42,043 

154,366 

2,601 

14,539 

202,132 

64,573 

1,130 

660 

391,866 



3, 539, 932 
1,313,634 



17,431,463 
13,768,062 

1,766,950 

12,922,268 

306,775 

164,427 

366, 641 

1,759,019 

1,277,132 

356,634 

67,873 

248,372 

2,297 

28,402 

269, 596 

91,210 

1,659 

952 

1,319,274 



5,059,963 
1,396,562 



17,372,492 
15,890,498 
12,599,522 

1,583,268 

11,928,985 

260,386 

148,729 

301,766 

1,623,612 

1,139,817 

325,314 

57,921 

223,756 

2,181 

24,812 

241,978 

82,357 

1,659 

884 

1,190,297 



4,772,970 
1,431,994 



17,865,574 
14,486,823 

1,692,652 

13,575,155 

307, 556 

174,379 

485,816 

1,743,735 

1,331,970 

271,473 

62,343 

225,580 

2,053 

32,959 

224, 569 

72, 174 

1,315 

1,635 

1,152,680 



4,482,015 
1,103,264 



17,699,119 
16,550,739 
13,450,386 

1,537,916 

12,634,756 

289,343 

168,161 

424,738 

1,604,528 

1,223,629 

254,361 

52,483 

207,445 

1,560 

30,698 

206,255 

63,908 

1,277 

1,319 

1,057,318 



4,248,733 
1,148,380 



15,866,516 

13,185,841 

1,255,072 

12, 280, 122 

260,420 

93,372 

639,995 

1,343,140 

1,096,847 

157,890 

53,204 

165,465 

1,128 

29, 198 

162,709 

57,181 

2,960 

471 

953,622 



3,350,102 
669,427 



14,362,496 

11,962,556 

1,176,508 

11,256,066 

249,033 

90,278 

455,794 

1,265,173 

974,265 
140,544 
47,818 
152,813 
1,107 

26,227 

147,905 

51,767 

2,960 

340 

354,194 



3,102,980 
703, 040 



7,413,129 

6,422,530 

443,294 
5,684,906 
126,807 
78,217 
562,013 
472,657 

393,469 

55,887 

25,022 

75,368 

584 

12,207 
62,481 
21, 163 

79 
344,289 



1,183,970 
193,421 



6,913,514 

5,993,373 

417, 564 
5,271,790 
118, 178 
77,666 
557,766 
449, 591 

371,208 

54,215 

21,329 

71,312 

582 

U,871 
55,175 
17,127 

79 
317,243 



1,119,233 
199,092 



4,461,014 

4,044,497 

207,583 

3,708,038 

36,060 

42,737 

278,859 

228,780 

160, 185 

14,536 

13,329 

24,736 

434 

4,951 

26,499 

9,543 

24 

52 

162, 126 



498,423 
81,911 



3,530,536 
185,423 
3,210,780 
26,943 
42,442 
271,769 
206,826 

135,931 

12,748 

10,539 

20, 539 

434 

4,671 

20,058 

6,591 

24 

49 

146,676 



442,239 
83, 929 



511,552 

482,245 

16,042 

432,915 

307 

8 

44,303 

11,330 

13,667 
935 
906 
873 

118 

;87 



12,000 



32,681 
3,374 



489,971 

486, 336 

457,601 

8,647 

413,447 

307 

8 

43,682 

8,490 

13, 591 
932 
702 
869 

118 
565 
218 

2 

11,738 



1,514 
10,631 



12,254 

937 

1,888 

3,811 

103 

195 

299 

5,359 

53 
755 
241 
360 

174 

190 

1,322 

342 

55 
7,315 



I937 
"12,254 



70 



U. S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIErOFSHlPS 



Table 6.— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



!j.;irial divison and item 



Size of business receipts 



Under 
^5,00C 



■4.5, coc 

under 
$10, OOC 



$10, OOC 

under 

$25, 000 



$25,000 

under 
$50, 000 



$50, OOC 

under 

$100, 000 



$100, 000 

under 
$200, 000 



$200, 000 

under 
$500,000 



i5tO,i_C(. 
unde r 

$1,C0C, LCL 



:pl,ULL.,bLG 

under 
$5,0<X,CCO 



■, C'(. 0, CCC 
or more 



Receipts 

not 
reported 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(S) 



CO 



(10) 



(n) 



(12) 



WHOLESALE AND RETAIL TRADE: WHOLESALE TRADE 

Number of Busijiesses 

With and without net profit, total 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

Businesses With and Without Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-yeai' 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit ( less loss) 

Net profit ( less loss) 

Businesses With Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of— year. 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of table. 



176, 33S 
U2, 793 

270,439 

146,646 
123,793 



12, 797, 126 

945,452 
11, S86, 756 
210,945 
183, 356 
521, 879 
951, 262 

647, 621 

122,411 

50,303 

123, 845 

2,292 

28,757 

234,061 

eo, 163 

1,250 

1,110 

1,406,031 



4, 156, 323 
1,453,479 



14, 239, 993 

U, 803, 120 

853, 892 
11,031,725 
178, 196 
176,993 
439,492 
877, 178 

593,981 
107,952 
42,424 
119, 249 
2,117 

23,686 

204, 176 

69,713 

1,028 

821 

1, 271, 726 



3, 976, 5L« 
1,539,63b 



37, 060 
65, 594 

75, 416 

22,765 
52,651 



19,012 
29, 556 

44,321 

15,941 
28, 38C 



31,651 
31, 697 

57,686 

27, COS 

30, 678 



28,290 
8,782 

34,097 

25,462 
3,635 



22, 538 
2,679 

22,90c 

20, 326 

2,574 



18,938 
650 



13, 514 
17, 868 



12,647 



11,818 



3,986 
3,986 



3,934 
3,934 



1, 703 
1,699 



1,497 
1,493 



(Thavaand doltaru) 



46, 310 

15,757 
35, 901 
1,827 
3,090 
4,759 
15,024 

3,(778 
4,540 

1,300 

1,636 

263 

1,028 

16,642 

4,271 

71 

230 

73, 807 



166,059 
58, 693 



91, 618 

27,577 

4,841 
22,760 
692 
1,710 
2,993 
5,419 

769 
2,354 
903 
769 
162 

146 

9,689 

2,458 

48 

1 

46, 742 



146, 792 
82,751 



209, 274 

74,890 

15,971 

58, 633 

3,917 

6,642 

5,644 

15,917 

3,814 
6,011 
1,884 
1,780 
65 

558 

17,234 

4,839 

192 

93,007 



273,201 
138,817 



317, 622 

170, 378 

56,748 

9,963 
45,008 
2,833 
6,245 
4,691 
11,992 

2,020 
4,938 
1,517 
1,423 
65 

363 
15,114 
3,922 



26(- , 874 
147, 244 



326,716 

53, 585 
267, 617 
14, 506 
13,922 
23, 825 
46, 739 

23, 523 

16, 360 

4,606 

6,851 

330 

4,651 

37, 259 

11,064 

12 

1 

223, 822 



674,241 
335, 257 



914, 859 

564,131 

269,573 

36,108 
220,931 
9,740 
1J,122 
21,547 
31,875 

20,454 

14, M3 

3,085 

5,154 

299 

1,389 

31,768 

9,510 

10 

1 
208, 245 



t>;5, 236 
35c, 728 



1,068,138 

727, 110 

79,955 
660, 676 
22,347 
12, 906 
32,284 
81,058 

57,645 
18,123 
6,398 
9,921 
495 

2,897 

33,928 

11, 582 

435 

3 
199, 601 



612,244 
271, 216 



1, 232, 397 

952, 243 

652,466 

64,774 
602,354 
16,996 
11, 143 
27, 426 
70,227 

49, 623 
15,937 
4,313 
8,387 
495 
2, 570 
28,105 
9,849 
435 

180,Ci53 



570,931 
2ec,154 



1, 568, 631 
1,208,387 

111,769 
1, 112, 166 
27, 239 
12, 932 
64,975 

120,744 

91,475 

21,175 

5,669 

12,005 

127 

3,045 

28, 338 

11,494 

3 

125 

186,788 



557,439 
197, 195 



1,618,060 

1,407,305 
1,087,720 

103,485 

1,031,188 

13,749 

11,876 

33,534 

111,112 

81,446 
17,226 
4,859 

10,303 
127 

2,846 

25,903 

9,851 

3 

123 

167, 393 



53c, 340 
210,255 



2,555,311 

2,133,375 

214, 286 
1,945,430 
47,794 
29,659 
102,605 
206,399 

126,006 

21,457 

8,460 

23,138 

663 

5,709 

32,437 

13,616 

5 

549 

190, 396 



607,074 
184, 638 



2, 575, 750 

2,387,053 
1,991,596 
201, 247 
1, 323, 696 
47,694 
29, 361 
86,927 
197,329 

115,479 

20,831 

7,481 

21, 674 

620 

5,387 
29,640 
12,674 

549 

181, 122 



584, 154 
188, 697 



3,717,134 

3,215,794 

210,445 

2,979,092 

54, 491 

34,492 

144, 668 

207, 394 

155,452 

19,279 

9,368 

33,723 

320 

4,330 

31,895 

10,793 

532 

128 

235, 520 



657, 076 
155, 736 



3, 616, 625 

3,455,596 
2,976,196 

204,841 

2,764,910 

51, 769 

34,157 

123,325 

203, 306 

150, 320 

18,685 

9,052 

33,099 

320 

4,261 

30, 266 

10,643 

532 

128 

221, 594 



&40,429 
161, 029 



2, 585, 682 
2, 291, C«l 

137, 229 
2,186,803 
24, 960 
45, 670 
44,416 

148, 017 

111,390 

8,525 

5,585 

28, 569 

10 

4,100 

22,428 

6,680 

13 

107, 321 



372,050 
77,429 



2, 629, 114 

2,551,291 
2,263,211 

134,759 
2, 159,966 
24, 959 
45, 669 
42,982 

145, 124 

107,914 

8,243 

5,393 

28,486 

10 

3,888 
22, 103 
6,642 

13 
105, 383 



365,903 
77, 823 



2, 573, 545 

2,393,022 

94,421 

2, 289, 991 

13, 746 

23, 997 

71, 87C 
101, 003 

63,735 
5,847 
5,972 

10,883 
19 

2,369 

12,979 

5,465 

4 
73,250 



218, 559 
38, 036 



2, 326, 947 

2, 288, 360 

2, 122, 607 

39, 557 
2,030,967 
4,705 
23, 702 
69, 555 
95,879 

59, 054 
5,167 
5,513 
9,653 
19 

2,266 
11,323 
4,034 

4 

68, 715 



204,340 
38, 587 



396, 734 

380, 070 

11,712 

349,413 

59 

8 

26, 633 

7,755 

6,478 
431 
497 
305 



282 

131 



2 

8,468 



18,771 
2,107 



371, 51g 

355,426 

4,317 

329,945 

59 

3 

26,012 

4,915 

6,402 
428 
293 
301 

70 
260 
130 

2 
8,206 



18,460 
2,368 



4,041 

435 
3,606 



322 

1,034 

9 

38 

200 

1,212 

20 

163 

64 

34 



639 
223 



55 
4,051 



^391 
'5,645 



U. S. BUSINESS TAX RETURNS. 1962 



71 



SOLE PROPRIETORSHIPS 



Table 6.— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Cont inued 



Indui'trial division and item 



Size of business receipts 



Ui.Jer 
$5, t «' 



$5,00C' 

under 

$!(-!, CXX) 



$10,000 

under 

$25,000 



$25,000 

under 

$50,000 



$50,000 

under 

$100,000 



$100, OCO 

vmder 

$200, OCC' 



$200,000 

under 

$500, OCU 



$500,000 

under 

fl, too, 000 



$1,000,000 

under 
$5,00t,CO0 



$5,000,000 
or more 



Receipts 

not 
reported 



(!) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



{") 



(10) 



(11) 



(12) 



VHOLSALE AMD BEIAXL TRADE: RETAIL TRADE 

Number of Businesses 

With and without net profit, total 

Vith cost of goods sold 

Without cost of goods sold 

With net profit, total 

with cost of goods sold 

Without cost of goods sold 

Businesses With and Without Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Uerchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Aisortization 

Other deductions 

Other iteffis: 

Gross profit ( less loss) 

Net profit ( less loss] 

Businesses With Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Uerchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Aaortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of table. 



l,iJ0,29'i 

1,223,834 

1,158,751 
65,083 



68,439,778 

64,252,289 

51,356,872 

6,443,746 
47, 541, 285 
1,063,997 
648,236 
2,208,488 
6,548,880 

4,452,562 

1,298,904 

260, 881 

880, 520 

16, 768 

111, 795 

965, 555 

318, 384 

7,240 

3,881 

4,578,927 



17,082,906 
4, 187,489 



61,562,016 

56,877,030 

45,792,522 

5,541,750 

42,618,437 

943, 313 

571, 117 

1, 901, 234 

5,783,329 

3,873,912 

1, 117, 116 

211, 161 

769, 125 

7,893 

94,085 

614,832 

263, 379 

6,902 

2,711 

3,923,392 



15,769,494 
4,684,986 



242,467 
55,381 

188, 703 

143,298 
45,405 



156, 314 
10, 371 

123,528 

114, 502 
9, C26 



329,429 
7,399 

273,431 

267,048 
6,383 



308, 249 

305,792 

2,457 

271,749 

269,491 
2,258 



23o, 599 

234,847 
1,752 

217,755 
216,111 



113,1^2 

112,805 
387 

105,323 

105, 037 
286 



39,860 
77 



36, 196 

36,121 
('5 



6,511 
6 



6,043 
6,037 



1,3U 
1, 310 



1,093 
1,093 



(Thouamnd dollmra) 



628, 816 

590, 140 

371, 299 

139,234 
322, 507 
8,083 
21, 170 
19, 696 
139, 391 

15,168 
31,234 

4,619 
U,593 

3,542 

2,233 

29,702 

8,025 

212 

64 

112,449 



257, 517 
38,676 



431,080 

313, 323 

208, 698 

61, 703 

183, 321 

4,213 

13, 323 

12,683 

66,545 

5,359 

14,289 

1,756 

5,653 

154 

719 

13,162 

3,616 

178 

25 

59, 714 



222, 382 

117,757 



1,225,859 

1,115,872 

790, 239 

167,074 

709, 177 

16,750 

32,238 

25,182 

160, 182 

38,541 
51,254 

6,836 
19,406 

1,758 

3,402 

37,973 

13,149 

490 

120 

152,702 



435, 620 
109,987 



913, 909 

745,210 

540,084 

99,257 
467,131 
11,053 
24,911 
20, 614 
102,882 

19,230 
32,767 
4,015 
12,208 
249 

2,185 

23, 603 

8,719 

305 

4 

1C1,S41 



373,825 
168,699 



5, 655, 754 

5,161,577 

3,872,739 

654, 115 
3,556,823 
79, 528 
94,774 
116,958 
629,459 

257, 095 

186, 327 

29,129 

91,001 

2,278 

9,730 

129,996 

43,263 

464 

699 

538,856 



1,783,015 
494, 177 



4,619,309 

4,009,556 
3,068,305 

460, 035 

2,841,420 

60, 396 

77,464 

94, 221 

465, 231 

169,652 

139,935 

20,157 

69,423 

755 

7,052 

95,452 

30,692 

346 

394 

4C7, 393 



1, 551, 004 
609, 753 



11,074,746 

10,170,978 

7,950,843 

1,136,948 

7,453,791 

168, 874 

122,836 

191, 111 

1,122,717 

640, 355 
277, 798 
44,995 
165, 659 
3,715 

15,222 

193,092 

64,672 

696 

816 

613,115 



3,123,903 
903,768 



8,791,385 

6,918,774 

965, 525 
6,532,614 
139,454 
101,030 
164, 697 
984, 546 

530, 211 

238,442 

36,766 

142, 668 

1,897 

11,019 

167,494 

52,675 

695 

622 

69C , 122 



2, 874, 092 
1,001,481 



16, 549, 189 

15,389,823 
12,179,523 

1, 595, 877 

11,468,214 

252,802 

144,350 

299,493 

1,581,213 

1, 159, 850 

327,318 

59,455 

229, 853 

2,160 

24,036 

232,958 

77,450 

1,656 

827 

1,094,735 



4,369,666 
1, 159, 366 



14,064,924 
11,170,784 

1,432,956 

10,587,461 

219,955 

129, 708 

266, 134 

1,465,432 

1, 038, 306 

301, 310 

50,496 

208,090 

2,048 

20, 737 

208, 885 

70,444 

1,656 

761 

991,405 



4, 122, 379 
1, 228, 239 



15,413,419 



11, 754, 014 

1,403,971 

11,082,713 

239, 674 

136,295 

355,473 

1,464,312 

1,137,71B 

242,043 

50,692 

192,635 

1,375 

25,164 

178,334 

55,674 

1,270 

951 

900,630 



3,659,405 
872,699 



14, 380, 758 

13,469,082 
10,916,535 

1, 274, 206 

10,311,239 

227,478 

131, 540 

312,467 

1, 340, 395 

1, 046, 050 

226,283 

42,444 

177,572 

1,026 

23,622 

164,619 

48,439 

1,270 

635 

820, 587 



3,464,223 
911,676 



11,499,723 

11,030,836 
9,040,941 

961,294 
8,422,263 

181,044 
50,725 

463,474 
1,037,359 

656, 637 
129, 104 
40,651 
115,988 
780 

22,250 
116,994 
42, 030 
2,428 
303 
662, 730 



2,456,782 
466,887 



10,408,763 

9,913,219 

8,164,145 

699,446 
7, 721, 255 
172, 429 
47,966 
300,721 
977,674 

749,414 

113, 138 

36,017 

104,975 

780 

19, 390 

104, 508 

36,975 

2,428 

172 

581, 277 



2, 244, 618 
495,544 



4,506,761 

4,400,403 

3,780,461 

275,775 
3, 156, 219 
97,638 
27,137 
514, 113 
290,621 

251, 351 

45,027 

16,760 

40,730 

571 

7,110 
33,090 
10,060 

53 
215,190 



726, 300 
106, 358 



4, 122, 123 

4,011,683 

3,432,405 

257,709 

2,823,744 

89,301 

26, 587 

511,511 

276,447 

239,430 

43,794 

14,431 

38, 124 

569 

7,102 
29,656 
9,491 

53 
196, 628 



689, 718 
110,44c 



1, 787, 296 

1,748,330 

1, 529, 181 

104, 150 

1,300,019 

18,862 

18, 588 

205,291 

117,729 

90,297 
7,666 
6,960 

12,940 
415 

2,386 

11, 992 

3,884 

24 

48 

82, 335 



258, 105 
38,956 



1, 501, 820 

1,461,397 

1,285,635 

86, 859 

1,061,785 

18,786 

18, 588 

200,516 

100,699 

70,724 
6,758 
4,674 

10, 021 
415 

2,211 

7,207 

2,263 

24 

45 

71,42C 



216,185 
40,423 



98,225 

97,251 
87, 157 
4,050 
68,467 
248 

17, 670 

3,276 

5,534 

4C0 

405 

391 

46 
246 
65 



3,005 



11,068 
974 



98, 225 

97,251 

87, 157 

4,050 

68,467 

248 

17, 670 
3,278 

5,534 
400 
405 

391 

48 
246 
65 

3, 005 



11, 068 
974 



7,596 

046 

6,650 



6,359 

475 

1,258 
1,092 

94 
123 

27 
2,119 

16 
533 

177 
324 
174 

190 

1,178 

112 



3,180 



'475 
'6,359 



72 

SOLE PKOPPIETOBSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 6-— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Con tinued 



; rl divifion arid Ite-m 



Size of Dusiiies 



■Jr.der 
S5,000 



$5,000 

under 

$in,000 



$10,000 

under 
i.25,000 



$^5,000 
under 

$-:c,ooo 



$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 



$;,ooo,ooo 



receipts 

not 
reported 



(1) 



(2) 



(.:) 



('-•) 



(in) 



(]2) 



WHOLESALE AND RETAIL TRADE: 
WHOLESALE AND RETAIL TRADE NOT ALLOCABLE 

Number of Businesses 

With and without net profit, total 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

Businesses With and Without Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning -of -year 

Merchandise purchased 

Labor 

Materials and supplies , 

Other costs *..-,., 

Less- Inventoi7, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other iteinsi 

Gross profit (less loss) 

Net profit (less loss) 

Businesses With Net Profit 
Business receipts — 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning -of-yeaT 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less : Inventor^', end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes .,, 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

AjDortization 

Other deductions ...., 

Other items: 

Gross profit ^ 

Net profit 

Footnotes at end of tail'". 



,3,975 
4,722 



4.1,366 
37,794 



3,534,083 

3,388,173 

2,705,637 

329, e«5 
2,512,808 
89,812 
44,798 
82,943 
354,409 

243,693 
43,388 

15,117 

45,995 

267 

12,247 

58,787 

13,532 

50 

249 

24i,211 



378,446 
195,910 



3,172,916 

2,951,725 
2,380,990 

267,382 

2,210,782 

77,209 

39,554 

72,978 

286,915 

207,141 

36,749 

11,709 

39,229 

239 

7,941 

48,431 

13,930 

7 

236 

205,123 



791,926 
221,191 



9,889 
2,742 

6,519 

4,352 

J,l';:7 



6,523 
741 



5,134 
4,393 



£,~00 
("■) 



6,909 

1^ 



7, 356 

7 igq 

6,566 
6,399 

(=) 



7, 323 
(-) 



6,492 



6,474 



5,704 



5,205 

5,197 
I') 



3,725 
3,725 



3,416 

3,416 



eao 

680 



545 
545 



lOf 
106 



lOt 
106 



(Thovaand dall^ra) 



25,411 
14,911 

7,113 

13,880 

614 

817 

624 

3,137 

290 

1,394 

190 

293 

1 

377 

1,591 

434 

9 

1 

5,920 



10,058 
'442 



13,602 

9,201 

5,736 

1,456 

4,045 

409 

706 
493 

1,373 

55 
625 
26 
73 



17 
343 
163 



2,158 



7,866 
4,401 



50, 992 

44., 264 

28, 193 

12,605 
18,757 
600 
1,901 
4,098 
9,768 

1,368 

1,932 

601 

642 

48 

1,347 

674 

1 

22 

9,436 



22,799 
6,728 



26,478 

16,453 

7,9W 

12,973 

412 

1,355 

349 

6,555 

451 

1,067 

432 

402 



1,071 
534 



10 
6,041 



19,435 
9,*10 



132,942 

90,239 

22,957 
30,449 
2,695 
5,775 
5,242 
26,879 

3,473 

5,927 

364 

1,712 

] 

465 
4,022 
1,067 



60,784 
18,081 



96,741 

66,149 

15,976 
54,603 
1,756 
4,729 
3,922 
14,842 

5,307 

4,493 

518 

1,343 

388 
3,169 

367 



51,958 
?l,36f- 



240,958 

175,161 

30, 088 

155,-«)3 

6,985 

6,984 

5,961 

30,260 

16,183 
5,193 
1,459 
4,110 
209 

4,163 
7,354 
2,107 

36 
24,976 



92,012 
26,215 



206,005 
152,095 

26, 141 

137,950 

6,524 

4,642 

4,553 

27,715 

13,462 
4,713 

959 
3,311 

209 

950 
6,533 
2,049 

38 
21,636 



85,909 
31,999 



513,010 

473,009 
380,152 

59,304 
341,908 

26,684 
7,145 
2,173 

57,062 

25,807 

8,141 

2,749 

6,514 

10 

1,319 
3,300 
2,266 



37,751 



132,858 
40,001 



461,269 

417,769 
341,018 

46,825 
310, 336 

21,682 
7,145 
2,098 

47,068 

20, 06 J 
6,773 
2,566 
5,363 

6 

1,229 
7,185 
2,062 



31,499 



120,251 
43,500 



314,970 

769, 043 

599,434 

74,395 
547,012 
19,888 
8,425 
27,738 
78,024 

68,246 
7,973 
2,991 
9,807 

15 

2,066 
13,798 
2,384 
40 
135 
61, 654 



215,536 
45,927 



542,255 

62,463 
499,821 
14, 171 
7,260 
25,344 
66,304 

62,100 
7,247 
2,553 
8,199 

14 

1,639 
11,996 
2,795 
7 
135 
55,609 



200,356 
48,007 



1,163,350 

1,118,546 

929, 106 

83,333 
378,767 
24,835 
3,155 
31,853 
97,387 

84,758 

9,507 

3,185 

15,754 

23 

2,618 
13,320 
4,358 

40 
55,372 



234,244 
44,804 



1,040,148 

993,681 

822,215 

72,219 
769,901 
24,385 
8,155 
31,248 
84,193 

74,031 
8,721 
2,749 

14,739 

7 

2,576 
13,131 
4,149 

40 
51,323 



217,933 
46,467 



351,058 

30,290 

341,884 

4,009 

5,410 

3,484 

34,019 

30,728 
2,335 
2,677 
6,069 
3 

997 
6,963 
4,423 

13 
21,778 



35,620 
9,634 



361, 369 

350,540 

297,757 

25,096 

238,030 

3,913 

5,410 

3,273 

23,020 

23,364 

2,178 

1,500 

4,702 

3 

881 

3,416 

994 

13 
15,232 



63, 612 
10,829 



122,294 

9,012 

118, 028 

3,452 

152 

1,698 

10,048 

6,153 
823 
397 
915 



194 
,528 
294 



6,541 



21,764 
4,919 



144,058 



122,294 

9,012 

118,028 

3,452 

152 

1,698 

10,048 

6,153 
323 
397 
915 



194 

1,528 

294 



21,764 
4,919 



17, 860 

17, 567 
15,018 

230 

15,035 



297 

1,655 

104 

4 

177 



2,842 
293 



17,360 

17,56.7 
15,018 

280 

15,035 



1,655 

104 



2,842 
293 



(') 



(') 

(') 

(') 

( = ) 
(^) 

(') 
1 = ) 

C) 

(') 



I') 



(^) 



(=1 



U. S. BUSINESS TAX RETURNS, 1962 



SOLE PROPRIETORSHIPS 



73 



Table 6.— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



Industrial division aiid ilcin 



Lliuier 
, ,000 



+■■,000 

vmder 

JflO.OOO 



$10,001 

under 
$3'', 000 



4'm '.(0,000 



4U10,000 

undci- 
^200,000 



*200,QIX1 

under 
f- 00. 000 



^.'.00,00) 

under 

il, 000, 000 



$1,000,000 

under 
$'.,000,000 



$5,000,000 
or mo x* 



!fi-,;ilit;- 

not 
i-epor I od 



11) 



Fl:iANCE, IICUKAJIOE AND REAL ESTATE 
Number of Businesses 



Vfith a 
With 



profit, 
sold... 



Vith net profit, total 

With cost of goods sold 

Vitluut cost of goods sold. 



Businesses With and Without Wet Profit 



Business receipts. 



Business deductions, total. 



Cost of goods sold, total 

Inventory, beginning-oC-vear. 



Hei-chandise purchased. 

Labor 

Materials and supplies. 

Other costs 

Less: Inventoiy. ,. 



Salaries and wages. 

Rent 

Interest 

Taxes 

Casualty losses.... 

Bad debts.. 

Depreciation 

Repairs 

Depletion 

Aaortization 

Other deductions 



Other iteias: 

Gross profit (less loss). 
Net profit (less loss)... 



Businesses With Net Profit 



Business receipts. 



Business deductions, total.. 
Cost of goods sold, total. 



Inventorj", beginning-of-year. 

Merchandise purchased 

Labor 

Materials and supplies....... 

Other costs 

Less:. Inventory ,. 



Salaries and wages 

Rent 

Interest 

Taxes * ..c. . 

Casualty losses i . 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 



Other Items: 
Gross profit. 
Net profit.. . 



Footnotes at end of table. 



66,251 
<06,423 

391,224 

53,682 

337, 5i2 



5,172,284 

3,533,823 
1,084,764 

97, 187 
425,414 

99,441 
118,985 
425,845 

82,108 

400,242 

111,900 

113,313 

81,115 

4,392 

37,367 

247,280 

43,788 

3,437 

1,204 

1,400,021 



, 63o , 4 



3,011,970 
971,875 

73,037 
374,654 

97,626 
109,677 
379,367 

62,436 

365,281 

97, 596 

73,768 

58,333 

2,967 

20,847 

177,395 

31,997 

1,238 

919 

1,209,704 



3,806,746 



26,644 
224,668 



19,136 
176,180 



10,791 
75,867 



9,425 
71,901 



14, 557 
65,982 



12,954 
62,961 



2o,4')4 

6,600 
19,894 



6,00V 
13, 76-' 



3,416 
6,220 



8,674 

3,021 



2,119 



1,'106 
1,445 



1,012 

rtOl 



1,004 



163 
69 



(ThoutMnd d»/i*ra) 



307,300 

12, 522 

2,964 
2,256 
959 
1,456 
7,724 
2,837 

5,681 

13,596 

13,497 

11,854 

771 

11,948 

56,250 

10,317 

226 

83 

170,055 



457,066 
162,288 



184,732 
8,884 

1,852 
1,351 
713 
1,012 
5,682 
(') 
2,702 
7,976 
3,866 
7,073 
42 

1,063 

32,339 

6,395 

79 

43 

114,210 



398,755 

222.00-,- 



619,851 

302,844 

16, 566 

1,764 
3,399 
1,479 
2,414 
9,059 
(^) 

16,951 
16,640 
11,551 
11,070 
813 

3,980 

41,742 

7,425 

309 

305 

175,492 



603,285 

317,007 



11,743 

1,432 
2,391 
1,385 
2,302 
5,724 
(') 

13,551 
13,847 
8,102 
7,806 
794 

1,843 

34,169 

6,191 

199 

305 

154,920 



570,976 

32a . jio 



1,246,723 

650,739 

86,658 

17,152 
31,830 
12,936 
7,710 
32,846 
15,316 

82,064 
30,679 
25,932 
16,743 
489 

8,321 

63, 126 

10,810 

450 

342 

325,125 



67,783 

3,401 
22,751 
12, 124 

6,874 
25,042 

2,409 

72,215 
28,815 
18,447 
12,175 
489 

6,435 

52,472 

7,788 

213 

190 

293,880 



1,107,641 

f.i4...72 



903, 595 

595,937 

134,128 

17,662 
29,551 
14,715 
21,323 
58,791 
7,919 

104, 187 
24,706 
20,404 
13,543 
1,754 

6,693 

34,165 

6,712 

29 

215 

249, 396 



769,467 



343,563 

524,349 

119,427 

15,973 
26,654 
14,159 
21,067 
49,283 
7,709 

99,827 
23,785 
11,370 
10,296 
1,143 

6,537 

24,557 

4,941 

29 

212 

222,225 



724,236 

319,314 



651,951 

490, 565 
158,830 

8,124 
36,818 
22,383 
32,553 
71,853 

(') 

83, 146 
11,802 
15,582 

8,292 
218 

3,733 

19,214 

3,029 

60 

131 

186,428 



493,121 



se; , 92? 

417,596 



7,881 
30,072 
22,293 
24,948 
53,360 

(') 
74,855 

9,885 
12,395 

7,208 
201 

2,839 

13,719 

2,493 

57 

119 

157,818 



449,921 

16S,?31 



454,236 

217,345 

11,782 
68,387 
21,934 
23,708 
100,736 
9,202 

55,250 
5,442 

14,273 

9,973 

39 

1,350 
17,249 
1,393 
1,747 
71 
130, 104 



296,050 



398,735 

205,062 

10,876 
67,775 
21,934 
23,674 
89,631 
8,878 

51,330 
5,169 
6,255 
5,876 
39 

1,192 

9,171 

1,273 

46 



259,633 

65 , 9nn 



423,761 

232,018 

14, 149 
100, 192 
19,341 
25,544 
92,273 
19,431 

38,535 
6,279 

11,573 

7,242 

259 

851 

L2,701 

2,628 

560 

36 

111,079 



226,045 

?4 , 302 



410,393 

229,366 

14,144 
100, 137 
19,334 
25,544 
89,680 
19,473 

37, 110 

5,925 

9,052 

5,974 

259 

795 

10, 192 

2,302 

550 

25 

103,833 



216,695 

35.668 



162,563 
115,354 

7,755 
62,777 

4,122 

977 

45,246 

5,523 

11,738 
1,141 
3,951 
1,332 



77 
637 



12 
28,178 



128,967 
83,073 

2,034 
33,319 

4,122 

977 

44,334 

1,.813 

11,510 
1,093 
3,702 
1,291 



620 

67 

55 

12 

27,467 



56, 3 IS 

in.224 



117,659 

115,382 

91,851 

15,277 
71,384 
1,552 
3,279 
6,556 
5,207 

2,378 
1,129 



11 
376 
674 

9 
,289 



25,808 



91,826 

15,277 
71,384 
1,562 
3,279 
6,531 
6,207 

2,113 

1,090 

577 



(1.!) 



18,937 

18,828 

18,705 

117 
18,820 



232 

5 (VI 



,937 



18,828 

13,705 

117 
18,820 



, 337 
843 



11,663 
787 
441 

10 
16 

761 

244 
476 
563 
278 
49 

403 

1,819 

212 

1 

, '36 

"787 
'11,668 



74 



SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 

Table 6— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— Continued 



Industrial division and item 



Zize ol tijiiin'Srs receipts 



Under 
$5, 000 



»5,000 
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 
or more 



Receipts 

not 
reported 



(2) 



(3) 



(6) 



(8) 



(10) 



(11) 



(12) 



SERVICES 

Number of Businesses 

With and without net profit, total 

Wi th cost of goods sold 

Without cost of goods sold 

With net profit, total 

Wi th cost of goods sold 

Without cost of goods sold 

Businesses With and Without Net Profit 

Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes .^ 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross prof i t ( less loss ) 

Net profit ( less loss ) 

Businesses With Net Profit 
Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventoi-y, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gloss profit 

Net profit 

Footnotes at end of table. 



2,132,751 

987,369 
1,145,332 

l,Si7,<26 

850,240 
997, 186 



1,111,113 

470,845 
640,268 

909,372 

376, 2(>i 
533,668 



172,557 
163,277 



156,892 
151,071 



363,787 
195,399 
173,388 

345,156 

180,422 
164,734 



199,365 

97,979 
101,386 



92,307 
99,173 



77, 565 
35,815 
41,750 

74,291 

33,814 
40,477 



8,793 
6,881 



8,037 
6,788 



2,372 
1,238 



2,226 

1,183 



308 
74 



301 
70 



(Thovfmnd dolttrw) 



26,079,027 

16,789,684 

5,093,628 

434,155 
2,643,598 
990,048 
813,338 
627,812 
415,323 

3,087,872 

1,093,049 

239,879 

403,853 

12,745 

26, 520 

1,247,634 

259,401 

4,185 

5,554 

5,315,364 



20,985,399 
9,289,343 



14,811,710 

4,581,921 

355,809 
2,368,547 
910, 181 
746,492 
556,291 
355,399 

2,830,663 

982,337 

168,579 

348,288 

7,046 

22,454 

1,003,976 

208,609 

3,744 

4,917 

4,649,176 



19,954,434 
9,724,645 



2,152,743 

1,303,788 

298,066 

41,976 
113,531 

30,215 
112,243 

43,073 

42,972 

46,602 
142,064 
20,835 
31,610 
2,628 

3,270 

158,026 

35,392 

705 

604 

563,986 



1,854,677 
348,955 



369,577 

223, 140 

26,175 
81,508 
21,694 
91,076 
30,748 
28,061 

26,999 

102,634 

8,585 

20,502 

569 

1,732 

91,842 

21,526 

601 

391 

371,056 



1,667,163 
1,020,726 



2,397,352 

1,415,490 

367,372 

36,374 
175,435 

53,146 
102,516 

34,828 

34,927 

128,973 
139,265 
26,459 
32,288 
2,765 

2,494 

143, 300 

32,826 

1,103 

523 

539,122 



2,029,990 
980,872 



2,197,030 

1,160,767 

310,739 

28, 532 
147,714 
42,364 
91,418 
23,727 
28,516 

ltK,867 
122,955 
15,993 
24,970 
1,535 

2,245 

107,359 

24,381 

812 

473 

444,438 



1,886,291 
1,036,263 



5,933,607 

3,703,652 

1,060,070 

90,360 

539, 057 

195,938 

206,466 

115, 160 

86,911 

583,458 
291,003 
64,699 
83,698 
2,739 

4,817 

324,311 

64,454 

1,209 

716 

1,221,978 



4,873,537 
2,229,955 



5,575,705 

3,267,208 
959,632 

81,202 
474,624 
184,027 
191,967 
105,856 

78,044 

518,727 

262,985 

45,081 

71,722 

1,065 

4,742 

267,084 

50,998 

1,163 

481 

1,083,528 



4,616,073 
2,308,497 



4,127,372 

1,181,600 

87,673 

621,608 

233,082 

186,437 

136, 178 

83,378 

861,472 

270,051 

60,455 

102,743 

751 

5,314 

298,353 

53,821 

341 

1,872 

1,291,094 



5,775,197 
2,328,925 



6,591,675 

3,827,410 
1,099,732 

79, 513 
570,012 
222,843 
179,847 
124, 198 

76,636 

798,945 
257,568 
47,909 
93,397 
591 

4,613 

266,968 

49,061 

341 

1,868 

1,206,367 



5,591,393 
2,854,265 



3,274,034 
933, 302 

79,378 
490,719 
200,795 
104,031 
132, 947 

74,619 

314,347 

162,119 

41,035 

82,764 

2,894 

5,316 

205,541 

43,181 

746 

853 

981,936 



4,193,735 
1,853,003 



4,916,265 

3,039,975 
873,979 

72,462 
450,721 
190,842 

98,404 
129,717 

58,167 

767,589 

154,811 

29,717 

75,676 

2,865 

4,583 

174,060 

35,946 

746 

745 

919,253 



4,042,285 
1,876,290 



532,431 

55, 055 
310,681 
L27,883 
62,373 
73,730 
48,296 

424,361 

53,792 

16,700 

40,471 

234 

2,916 

75,527 

18,059 

80 

257 

403,674 



1,492,795 
456,724 



1,951,252 

1,477,756 

517,509 

37,865 
279,622 
1^3,393 
57,966 
64,796 
46,133 

395,508 

50,855 

13,831 

34,950 

234 

2,885 

64,725 

16,416 

80 

238 

380, 534 



1,433,743 
473,486 



927,590 

421,505 

23,221 
244, 391 
87,932 
25,911 
63,969 
23,919 

167,797 

25,315 

7,317 

22,571 

219 

1,257 
29,098 
9,450 

653 
242,403 



602,302 
96,117 



954,907 



334,376 

23,221 
243,875 
58,049 
23,460 
49,590 
23,919 

154,647 

24,743 

5,535 

21,075 

186 

1,193 
25,643 
8,822 

552 

196, 3iS 



570,531 

119,601 



182,182 

6,816 
107,252 
52,226 
10,374 
11,316 
5,802 

24,189 

3,579 

631 

4,703 

35 

439 
4,642 
1,056 

45 
29,022 



81,980 
13,639 



179,765 

5,392 
106,674 
51,675 
10,306 
10,213 

5,495 

21,660 

3,411 

572 

4,421 

1 

406 

3,875 

937 

45 

26,617 



76,549 
14,604 



124,363 
117,359 
61,329 

12,271 

40,718 
8,010 
2,048 

12,347 

(=) 

26,079 
2,312 
1,064 
1,901 

414 

3,002 

707 

1 

2 
20,548 



63,034 
7,004 



32,999 

447 
13,797 
4,789 
2,048 
12,346 

22,142 

1,759 

246 

1,224 

55 

1,338 

479 

1 

2 

15,857 



51,177 
8,054 



23,873 
21,345 

4,548 

725 
3,822 

9,540 
659 

100 



485 
55 



22 
5,282 



19,325 
2,527 



18,728 
15,869 



9,579 

605 

10 

351 



18,728 
2,859 



20, 325 

3,230 
17,056 



28,378 



31 
206 

94 
884 
392 
(') 

954 

2,890 

584 

444 

480 

283 

4,849 

400 

7 
16,314 



'1,173 
'28,378 



U. S. BUSINESS TAX RETURNS, 1962 



75 



SOLE PROPRIETORSHIPS 



Table 6 . —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF BUSINESS RECEIPTS— ConCinufd 



uivi^iiuii uim 



liATURE OF BUSINESS NOT ALLOCABLE 

Number of Businesses 
Vith and uithout net profit, total 



Vitii cost of goods sold 

Without cost of goods luld. 



With net profit, total. 
With cost of goods sold. 



Without cost of goods sold. 



Businesses vtth and Vlthout Net Profits 
Business receipts 



Business deductions, total. 



Cost of goods sold, total 

Inventory, beginning-of-year.. 

Merchandise purchased 

Labor 

Uaterials and supplies 

Other costs 

Less: Inventozy, end-of-year. 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

An:}rtization 

Other deductions 



Other iteas: 

Gross profit {less loss). 
Net profit (less loss)... 



Businesses With Net Profit 
siness receipts 



Business deductions, total.. 
Cost of goods sold, total. 



Inventory, beginning-of-year.. 

Uerchandise purchased 

Labor 

Uaterials and supplies 

Other costs 

Less: Inventory, end-of-year. 



Salaries and wages. 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions... 



Other itess: 
Gr^ss prcfi*. . 
Het profit . . . 



a) 



20,813 

36, 696 



14,819 
27,121 






513,301 

419,698 

232,876 

21,414 
174,065 
19,210 
8,949 
29,387 
20,149 

36,385 

12,121 

6,279 

9,378 

396 

2,778 

22,872 

8,505 

790 

7 

87,311 



280,425 
93,603 



334,064 

194,247 

13, 366 
14i,014 
17,156 
7,382 
25,998 
13,669 

28,404 

8,804 
3,975 
7,610 



1,099 

16, 581 

5,666 

750 

66,920 



249,613 
109,796 



10,782 
24,346 



6,540 

21,503 



$5,0^X) 
under 
$10,000 



2,708 
3,184 



5,003 

2,130 
2,373 



$10,0(X1 

under 
$25,000 



(■i) 



4,'-»3 
3,327 



2,887 
1, 557 



$25,000 

under 
$50,000 



i-j) 



1,931 
1,213 



1,035 



$50,000 

under 
$100,000 



M 



(') 



■JVO 
828 



$100,000 

under 
$200,000 



(V) 



(') 



9.; 5 
913 



8U, 
816 



$200,000 

under 
$500,000 



(8) 



(') 






$500,000 

under 

$1,000,000 



(") 



(Ttutua^rit doliarm) 



57,267 

36, 513 

11,223 

2,018 
6,639 
973 
1,373 
1,991 
1,771 

1,572 

1,975 

1,168 

886 

321 

117 
4,137 
1,554 



13,559 



46,044 
20,754 



18,209 

6,056 

446 
4,119 
334 
864 
591 
298 

779 
967 
292 
415 

1 

22 

1,648 
1,099 



40,190 
28,037 



25, 577 

7,956 

1,205 
3,347 
2,030 
1,473 
1,256 
1,355 

925 
1,199 

603 
555 
67 

649 

2,319 

376 

485 



9,943 



34,004 
16,383 



5,495 

380 
2,312 
1,558 
1,433 

294 
C) 

431 
1,046 

312 

319 



1 
,555 
432 

485 



30,575 
17,802 



77,686 



25,527 

2,120 
19,029 
3,449 
2,050 
1, 723 
2,844 

3, 789 
3,103 

l,ol7 

1,010 

1 

186 

4,331 

1,821 

51 

7 
18,117 



52,159 
17, 626 



69, ','6t. 

49,705 
22,471 

1,919 
17, 614 

2,586 

1,507 
773 

1,923 

3,427 
I,. .24 
1,150 



43 

4,186 

1,172 

47 

14,809 



47, 495 
20,261 



109,320 

88,875 

36, 879 

3,581 
28,371 
1,957 
37 
6,394 
3,461 

12,257 
2,873 
1,675 

3,982 



186 
5,358 
1,659 



2»,00i. 



72,441 
20,445 



31,042 

3,109 
22,644 
1,909 
37 
6,331 
2,988 

9,414 
2,823 
1,227 
3,621 

184 

3,814 

989 



62,994 
21,325 



58, 937 
37,205 

5, 914 

22, 275 

1,766 

15 

11,161 

V) 

8,013 

1,096 

333 

861 



197 

1,896 

400 



8, 936 



30,042 
8,310 



(') 
(') 
(') 
(^) 
(=) 
{') 

5,604 
697 
212 
505 



1,480 
372 



25,906 
9,229 



87,483 

4,158 
74,983 
4,542 
3,048 
5,093 
4,341 

8,406 

1,459 

682 

1,523 



1,182 

3,388 

1,879 

98 

8,438 



3(^847 
9,792 



(^) 

(^ 

<^) 
(^) 

'^) 
(') 

{') 

7,432 

1,454 

682 

l,4o2 

550 

3,314 

1,355 

98 

7,647 



34,052 
10,053 



(') 

(') 

( = ) 
C) 

(') 
{') 

{') 
(') 
(') 

(') 

!') 

C») 

(') 

'^) 
(=) 

(') 



(') 

(') 

.') 
I') 

(') 
(') 
(') 

(') 
(=) 
(') 
<^' 

(') 
<.') 

'^' 
(') 









$1,000,000 

under 
$5,000,000 



(10) 



I '1 

^') 

1=) 

(') 
(') 
{') 

C) 

(') 



{') 



(') 
(') 
(') 

C^) 

i') 
(') 
(^1 

(') 

(^) 
(') 

C) 

(') 



C) 



0) 

(') 



$5,000,000 
or more 



Receipts 

not 
rejx: rted 



(11) 



■ ',420 

200 
'>,220 



2,565 
72 



(') 

16 

213 

38 

29 

50 

265 

53 



'72 
'2, 565 



'Net loss. 

^Net loss exceeds net profit. 

^Estiaate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

NOTE: See text for explanatoiv statements and "Description of the Sai]^)les and Limitations of the Data." 



76 



SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 7. —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF NET PROFIT 



Industrial iivision arid item 



Businesses 
with and 
without 

net profit, 
total 






Busines 


es with net 


profit, Ly ^ 


i=e of .-iot r 


rofit 










Total 


Under 
$2, 000 


$2, OCC 
under 
$5,000 


$5, 000 
under 

$io;oa 


$10,000 

under 
$15, 000 


$15, OUO 

under 

$20, 000 


$20', 000 

under 

$25, 000 


$25, 000 

under 

$5C, COO 


$50, 000 

under 

$100, 000 


$1C^, 000 

under 
$250, 000 


$250, 000 
or more 


(1) 


(2) 


(3) 


(4) 


(5) 


(t) 


(7) 


(8) 


{») 


(10) 


(11) 


(12) 


9, 182, 586 


7,245,222 


3,759,066 


1, 974, o76 


928,550 


277, 371 


126, 741 


66, 973 


96,823 


13,970 


1,007 


39 


6,636,684 
2,545,902 


5,088,914 
2, 156, 308 


2,658,023 

1, 101, 043 


1,443,823 
530, 848 


666,931 

261, 625 


172, 155 
105, 216 


69, 611 
56,930 


32, 562 

34,411 


40, 527 
56, 296 


4,674 
9,296 


395 

612 


8 

31 










(Thouaand dotlmr 


■) 












178,420,483 


159,532,121 


25, 023, 558 


4C., 477, 508 


39, 524, 688 


19, 031, 948 


11,242,343 


7,210,132 


12,860,519 


3,406,901 


682, 401 


72,123 


154,525,702 


1J2,365,341 


21,973i010 


34, 028, 228 


33, 118, 064 


15, 673, 547 


9,059,990 


5,713,798 


9,663,401 


2,526,469 


552, 767 


51,067 


105,78o,27t> 


91, 303, 383 


14,835,320 


24, 026, 294 


23,525,493 


10,968,624 


6,215,800 


3,627,294 


6,422,505 


1, 610, 813 


355,522 


15, 718 


10, 311, 847 

75,426,023 

7,929,491 

5, 493, 305 

17,206,097 
10,582,487 


8,595,034 
67,194,428 

6, 737, 157 

4, 790, 293 
13,452,432 

6,965,961 


1,385,153 
9,655,310 
1,001,332 
769, 230 
3,416,967 
1, 392, 722 


2,323,484 
17,786,753 
1,476,182 
1,231,293 
3,646,929 
2,438,347 


2,226,493 
17, 990, 774 
1,636,540 
1,197,878 
2,801,881 
2, 328, 073 


1,064,328 
8, 242, 163 
961, 355 
566,950 
1,269,287 
1,135,459 


533,614 
4,533,426 
537, 573 
394, 323 
772,492 
605, 628 


374, 714 
2, 971, 704 
302,565 
165,005 
396, 120 
382,614 


518, 782 
4,583,258 
668,973 
363, 436 
840,502 
552,446 


99, 170 

1, 176, 274 

122,643 

77, 123 
242, 715 
107, 112 


19,022 
246, 290 
26, 049 
20, 650 
64,515 
23,004 


274 
6,476 
3,895 
4,405 
1,024 

356 


11,532,609 

3, 610, 794 

1,808,913 

2,996,496 

50, 267 


10,226,541 

3, 069, 695 

1,250,805 

2, 459, 076 

25,613 


1,0U,850 

599,289 

345,525 

538, 054 

6,105 


2, 124, 891 

861,301 

373,209 

659, 135 

5,486 


2, 681, 872 

719,962 

251, 182 

576,476 

6,490 


1, 406, 356 

332,834 

109, 126 

253,908 

3,130 


895, 613 

171, 572 

59, 153 

135,486 

1,639 


623, 263 

121,316 

38, 218 

100, 501 

375 


1,092,271 

204, 172 

60,408 

151, 599 

1,496 


316, 521 

50, 971 

11,278 

35, 358 

750 


57,902 
7,107 
2,552 
7,229 
141 


13,997 

1,171 

154 

830 

1 


271,964 

7, 200, 760 

2, 717, 27C 

111,455 

17,411 

IS, 421, 487 


208,644 

5,515,500 

2,088,291 

67, 380 

14,008 

15,635,905 


29,419 

1,427,361 

605,955 

7,239 

2,767 

2, 562, 126 


47, 575 

1, 619, 083 

629,094 

7,033 

3,021 

3,672,101 


48,932 

1,196,893 

435,912 

12,818 

3,106 

3,658,928 


30, 321 

491,787 

168, 120 

10, 103 

1,613 

1, 397, 620 


19.716 

261,691 

87,721 

3,076 

796 

1, 207, 527 


11,395 

172, 529 

51,929 

3,111 

340 

763, 522 


17,268 

270, 179 

86,572 

9,764 

847 

1,346,320 


3,442 

60,649 

20,309 

6,203 

1,32" 

408, 346 


560 

14, 310 

2,585 

7,967 

156 

96, 736 


16 
318 

94 
561 

23 
17, 679 


'72,634,225 
'23,894,781 


67, 728, 744 
27, 166, 780 


10,188,244 
3,050,548 


16, 451, 214 
6, 449, 280 


15, 999, 195 
6,406,624 


8, 063, 324 
3,358,401 


5, 026, 543 
2,182,353 


), 382, 838 
1,491,334 


6,436,014 
3, 197, 118 


1, 796, 088 
830,432 


326, 879 
129, 634 


56, 405 
21,056 


3,444,116 


2, 4C4, 486 


1,555,420 


598,438 


192, 111 


35, '146 


12, 5l1 


4,976 


4,33C 


486 


43 




3,239,046 
205, C70 


2, 245, 283 
159, 203 


1,436,189 
119, 231 


569,849 
23, 589 


184,973 
7,327 


33,778 
2,168 


11,411 
1,090 


4,527 

449 


4,069 
311 


453 
27 


34 


2 


(Thoumtnd dotUrmJ 


3c, 200, 142 


24,702,604 


7, 631, 529 


8,012,171 


5,023,093 


1, 862, 162 


864, 231 


487, 042 


609. 826 


154,286 


50, 175 


3,039 


26, 504, 197 


19,370,924 


6,416,204 


5, 117, 638 


3,740,581 


1,429,490 


649, 719 


376,589 


469, 231 


124, 419 


44,603 


2,450 


17,918,749 


13,157,478 


4,295,150 


4,104,436 


2,586,754 


1, 010, 068 


460, 765 


256, 575 


325, 603 


36,911 


31, 016 


. 


1,105,580 

4,157,4^.8 

2,182,700 

664,825 

10, 992, 920 
1, 184, 724 


783,157 
3, 112, 229 
1, 525, 079 

500,013 
S, 078, 661 

841, 661 


171,009 
793,205 
447, 543 
168, 402 
2,877,456 
162,465 


274,638 
897, lie 
419,527 
156,820 
2,667,595 
311, 254 


194, 304 
695, 379 
328,163 
92,144 
1,469,173 
212,409 


57, 017 
306,073 
145,953 

37, 308 
522,250 

60,533 


32, 774 
179, 125 

70, 521 

25, 572 
190, 642 

37, 669 


21, 452 
99, 374 
44,127 
6,484 
106,912 
21, 774 


23,485 
87, 576 
52, 279 
10,148 
177,699 
25,336 


5,761 
32,313 
14,390 

2,660 
36, 903 

5,616 


2,717 
20,072 

2,076 

475 

10, 031 

4,355 


- 


222, 719 

684, 015 

917,632 

1, 003, 167 

804 


189,918 
515,510 
595,661 
740,952 
335 


24, 196 

101,429 

226, 053 

286,820 

162 


36, 831 

170, 116 

200,650 

243, 137 

33 


44,993 
99, 582 
97,785 
130,432 
108 


27,939 
37,295 
34,069 
39,929 
24 


18, 325 

16, 386 
14, 571 
16, 519 


19, 758 
11,433 
6,374 

8,970 
6 


11,703 
16, 143 
13,948 
11,674 

1 


4,643 
3,719 
1,889 

2,908 
1 


439 
295 
336 
546 


1,041 

112 

6 

17 


2,207 

3,277,181 

1,473,389 

1,794 

1,807 

1, 000, 733 


1,671 

2,338,024 

1,081,126 

707 

1,078 

748,443 


301 

811,942 

393,490 

273 

772 

216, 615 


257 

804, 286 

356,943 

156 

180 

200,613 


592 
444,393 
194, 789 

3 

77 

141, 073 


172 

137, 124 

63,115 

89 

2 

79,664 


130 

60,642 

28,482 

19 

6 

33,872 


143 
29,222 
16,422 

25 
27,661 


59 

40,901 

22,457 

4 

4 

26,534 


6 
8,253 

4,053 

11,136 


11 

1,211 

440 

163 

10 

10, 086 


50 
35 

1,189 


'12,281,303 
'3,605,C4-. 


11,545,125 
',331,681: 


3, 336, 378 
1,215,325 


3,907,735 
1,894,533 


2,441,339 

1,287,512 


852,094 

432,672 


403, 466 
214, 512 


230, 467 
IK, 453 


284,023 
140,595 


67, 375 
20, 867 


10,159 

5,572 


3,089 
639 


34, 987 


19, 025 


10,088 


4,301 


2,183 


1,289 


427 


141 


(^) 


138 


65 


3 


1C,4':'5 
24,492 


6, 34ti 

12,076 


2,791 

7, 207 


1,545 
2,756 


960 
1,223 


762 




98 




(=^) 


56 
9 


3 


(TtHMmanit detUr 


> 


987,433 


617,200 


50, 320 


96,938 


117,443 


116,903 


31, 223 


15,964 


(') 


54,096 


65, 564 


3,445 


1,051,338 


522,651 


43,471 


82,924 


101,952 


101,491 


23,777 


12,855 


(M 


44,531 


57, 366 


1,966 


286,452 


160, 073 


9,050 


30, 910 


17, 022 


50,206 


7,063 


3,351 


(') 


7,343 


15,450 


- 


4,117 
41, 232 
49, 748 
36,740 
158,849 

4,234 


2,376 
14, 223 
36, 322 
31,541 

78, 185 
2,574 


944 
2,700 
2,278 
3,128 


128 

987 

3, 030 

10, 601 

11, 271 


738 
2,494 
5,273 
2,805 
6,501 


358 
3,736 

10,781 
6,639 

29,208 

( = ) 


196 
1,121 

123 
5,645 


24 

1,021 

270 

2,C»i6 




'■V 


147 
383 

1,796 
822 

4,294 
(^) 


18 

218 

1,543 

6,042 
7,644 
(^) 


- 


94,744 
14, 596 
18, 733 
22, IM 
1, 065 


50,286 
6,984 
5,396 

12, 616 
117 


3,097 

1,684 

371 

1,143 

1 


6,955 
557 
923 

1,355 


13,232 

315 

1,641 

3,018 

4 


7,571 

1,310 

634 

1,636 

27 


2,470 
38 
192 
579 
30 


510 
299 
133 
383 




6,560 
502 

747 

1,541 

45 


3,400 

1,215 

127 

1,643 

2 


36 
141 


6,929 
102,969 
18,309 
83, 684 

77 
401, 676 


453 
49,300 
13, 145 

47,067 

34 

177, 178 


56 

5,392 

1,534 

3,180 

28 

17,935 


115 

7,536 

2,148 

3,152 

1 

29,272 


35 

14,091 

1,778 

10,436 

40, 380 


14 
5,207 
2,820 
6,304 

25,262 


9 

2,046 

534 

2,692 

3 
8,051 


63 

1,402 

477 
1,715 

4,522 


1') 


6 
4,038 
1,376 
5,860 

16, 493 


1 

4,892 

336 

7,790 

22,510 


154 
561 

1,074 


'701,031 
^63,855 


457, 127 
94, 549 


41,270 
6,849 


66,028 
14, 014 


100, 421 
15,491 


66, 697 
15,412 


24, 140 

7,446 


12,613 
3,109 


'■V 


46,753 
9,565 


50,134 
8,218 


3,445 

1,479 



All. INDUSTRIAL DIVISIONS 

Number of businesses, total 

With cost of goods sold 

Without cost of goods sold 

Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest. 

Taxes 

Casualty losses 

Bad debts , 

Depreciation 

Repairs , 

Depletion 

Amortization 

Other deductions - . . 

Other items: 

Gross profit « 

Net profit , 

AGRICULTURE, FORESTHy, AND FISHERIES 

Number of businesses, total 

With cost of goods sold 

Without cost of goods sold 

Business receipts , 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

MINING' 

Number of businesses, total 

With cost of goods sold 

Without cost of goods sold 

Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of table. 



SOLE PBOPRIETORSraPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 7.— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF NET PROFIT— Continued 



77 



Bus ir. esses 
with an J 
without 

net profit 
total 



Indt^trial division and it«= 



with net profit, i^ ,si-zG of net pi-ofit 



Under 
$2,000 



uiiJer 
♦3,000 



ir-.ooo 

ur.Jer 
$10,000 



$10,000 
unaer 

^1:^,000 



JliJ.OO-J 

under 

$20,000 



$20,000 

under 

$2:..000 



|2:i,oou 

UTider 

$50,000 



$50,000 
under 

$100,000 



$100,000 

under 
$250,000 



or more 



COMSTRUCTIOH 

Nvxaber of businesses , total 

With cost of goods sold 

without cost of goods sold 

Business receipts" 

Business deductions, total 

Cost of goods sold , total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

ted debts 

Depreciation 

Repairs 

Depletion 

Ajnortisation 

Other deductions 

Other items: 

Gross profit 

Net profit 

UANUFACTURIflG 

Nianber of businesses , total 

With cost of goods sold 

Without cost of goods sold 

Business receipts 

Business deductions , total 

Cost of goods sold, total 

Inventory, beg iiming-of -year 

Uercbandise purchased 

Labor 

Materials and sxi|^lies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Ibxes 

Casualty losses 

Bad debts 

Elepreciation 

Repairs 

Depletion 

Aaortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

TRAHSPORZATION. CCIUUNICATION , AlID SANITAHT 
SERVICES 

Niaber of businesses , total 

With cost of goods sold 

WIthoxit cost of goods sold 

Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beginnirg-of-year 

Herchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Aaoz^ization — 

Other deductions 

Other iteaE: 

Gross prefix 

Het profit 

FootoDtes at end of table. 



CD 



(2) 



(■•) 



(5) 



(o) 



(7) 



(8) 



(V 



(10) 



(U) 



438,720 
2/.8,i67 



400,211 
228,670 



147,604 
i3(?,0?9 



J10,69P 

143, 332 
67,3f:8 



9^,603 

77,144 

18,459 



18,1CK 
2,300 



7,305 

1,183 



3,124 
649 



3,64: 
3,222 



(Thoummnd tlotl»r») 



11,539,360 14,411, 95« 
13,431,165 12,180,747 



9,445,825 

505,622 
3,203,185 
2, 161, 178 
2,486,155 
1,657,760 

568,075 

1,217,664 

77,996 

88,645 

195,482 

2,769 

23,232 

415,758 

159,464 

925 

425 

1,802,983 

'6,093,538 
'2,103,195 



180,305 

142,938 

37,367 



8,650,822 

416,287 
2,963,008 
2,0Cr7,728 
2,186,896 
1,513,638 

436,735 

1,U6,920 

66,950 

67,904 

176,304 

1,738 

18,657 

360, 575 

136,129 

909 

368 

1,583,471 

5,761,137 
2,231,212 



115,863 
29,256 



1,568,443 

1,301,919 

935,608 

43,935 
320,512 
180,653 
239, 165 
95,774 
44,431 

107,654 

9,082 
10,609 

17,660 
345 

3,243 

67,217 

24,491 

403 

134 

225,467 

732,335 

266,524 



61,210 

44,130 
17,050 



123, ceo 
614,212 
363,416 
593,017 
262,884 
139,973 

291,278 

16,932 

17,797 

39,568 

797 

4,543 

101,707 

36,823 

283 

121 

406,210 

1,605,968 
669,-:'(K 



39,569 

32,006 

7,563 



3,970,253 
3,320,370 
2,298,357 
101,055 
886,602 
510,414 
590, 537 
318,220 
108,52! 

381,402 

16,280 

19,525 

49,749 

320 

3,288 

91,277 

34,666 

2 

36 
425,468 

1,671,896 
t>.9,8Sj 



23,223 

2,360 



1,901,142 
1,655,461 
1,256,523 

59,759 
441,648 
321,303 
270,650 
219,634 

56,47; 

129,207 

7,867 

7,573 

23,760 

;09 

3,325 

37,138 

14,237 

24 

175,693 



644,619 
245,631 



7,637 
1,082 



1,343,363 

1,196,634 

929,003 

33,533 
263,711 
195,414 
205,325 
255,470 

29,955 

79,977 
5,439 
4,320 

16,950 
144 

2,062 

23,042 

9,552 

36 

15 

127,594 



414,360 
144,729 



3,676 
618 



656,048 

572,075 

403,224 

18,516 
151,577 
98,977 
62,638 
90,388 
18,872 

49,817 

5,573 

3,264 

6,687 

19 

624 
13,885 
5,432 



252,324 
33, ?73 



2,090 



1,203,902 

1,065,377 

893,376 

29,385 
214,135 
283,106 
197,436 
196,164 

33,350 

51,070 
3,720 
3,365 

15,762 
2 

1,339 

19,467 

8,740 

127 

53 

88,356 

310,026 

113,C12"J 



2,783 
2,583 



247,786 
172,605 

4,850 
54,506 
39, 145 
20,824 
56,259 

2,979 

21,531 

1,599 

608 

3,424 

1 

222 

4,701 

1,960 

29 

41,105 



;") 






I') 



") 



(Thauwmid dotlara) 



0,056,266 
4,030,069 

408,886 
2,436,020 
910,747 
402,709 
303,038 
436,381 

578,950 
86,869 
43,288 

111,736 
5,314 

14,745 
216,946 
78,705 
6,800 
2,554 
873,290 

2,680,201 
'654,001 



74,452 
209,503 



5,083,384 
3,393,631 
274,051 
2,008,736 
819,047 
345,702 
237,247 
291, 152 

490,418 

76,687 

31,139 

94,829 

1,377 

13,630 
180,933 
67,451 
4,248 
2,503 
727,032 

2,419,902 

729,649 



59,276 
172,206 



-u^, -66 
432,476 
245,786 

23,147 

130,315 
54,015 
41,155 
21,759 
24,605 

39,586 
9,208 
3,308 
8,104 
449 

973 

25,185 

12,267 

134 

111 

86,815 

237,980 
51,290 



29, 167 
85,623 



1,035,284 

634,967 

45,972 
410,051 
147,373 
56, 587 
33,083 
53,099 

110,477 

16,528 

7,072 

20,155 

188 

3,009 
47,632 

17,921 

209 
177,026 

532,730 

132,413 



18,224 
53,545 



1,381,129 

1,202,334 

822,944 

74,277 
513,612 
166,610 
79,666 
62,259 
73,480 

123,625 

17,126 

3,331 

23,514 

182 

3,745 
37,928 

13, 158 

237 

303 

150,734 

553,135 
178,795 



8,335 
20,675 



736,453 

630,639 

426,090 

36,452 
252,904 
120,371 
33,136 
20,678 
35,451 

57,674 
12,881 
4,064 
11,079 
260 

1,339 

22,608 

7,399 

2,923 

333 

80,989 

308,368 
105,319 



6, 54 'J 

2,10-/ 
4,442 



o34,020 

559,845 

394, 384 

30,324 
210,342 
99,325 
53,036 
27,554 
31,597 

45,862 
7,069 
2,883 

10,009 

13 

1,442 

14,811 

5,138 

87 

2 

73,090 



860 
:,4S7 



404, 193 

351,642 

245,677 

21,959 
148, 100 
57,792 
15,289 
21,453 
19,916 

33,155 

5,672 

1,733 

4,990 

2 

646 

9,399 

2,956 

16 

47,396 

153,516 
52,551 



130 
531 



706,227 

613,510 

437,825 

29,613 
232, 332 
135, 543 
41,380 
32,115 
33, 357 

56,655 
5,690 
2,583 

12,621 
135 

1,621 

17,183 

5,134 

739 

18 

73,291 

268,401 

92,717 



1,22-/ 



23i,?T3 

202, 524 

143,897 

9,651 
95,036 
25,705 
10,781 
14,094 
11,370 

19,275 

2,072 

532 

3,504 

42 

263 

4,777 

2,445 

48 

1,025 

24,643 

87,881 
29,254 



40,491 

26,334 

2,389 
11,058 
8,418 
4,310 
3,248 
3,089 

3,881 

323 

93 

692 

106 

89 

1,196 

471 

14 

1 

7,286 

21,975 

7,613 



23 

i7 



(Thousand dollmra) 



4,241,309 3,7U,428 



3,599,099 
834,279 

15,003 
404,213 
151,554 

85,217 
194,124 

16,942 

550,161 
53,549 
49,846 

114,304 
3,457 

5,387 

411,717 

258,641 

1,302 

543 

1,305,913 



3,407,0» 

■•642,210 



2,980,543 
716,702 

13,927 

343,030 
125,300 

74,926 
169,332 

14,363 

479,612 

53,015 
39,053 
92,484 

1,778 

4,122 
321,277 

197, 147 

1,278 

416 

1,073,749 



2,994,725 

730,785 



727,620 1,047,330 



119,564 

3,950 
55,394 
17,823 
13,283 
31,352 

3,238 

57,059 
13,080 
10,327 
18, 175 
745 

1,139 

82,977 

51,456 

99 

42 

271,428 



503,056 

iOl, 529 



131,479 

4,523 

105,927 

36,506 

17,565 

23,331 

6,373 

95,901 
11,905 
12,451 
23,829 
320 

1,275 

98,325 

57, 533 

391 

250 

313,771 



865,351 

249,843 



896,711 
698,983 
173,753 

2,489 
33,318 
32,151 
32,791 
69,033 

1,079 

111,837 

U,525 

7,766 

19,360 

181 

758 

74, 153 

44,360 

754 

31 

253,993 



722,958 



295,030 

65, 553 

661 
19,992 
16,969 
2,592 
25,236 

77,328 
3,830 
3,473 

12,050 
36 

147 
24,512 
17,145 



36 
90,905 



308,529 

79,017 



57,407 

1,086 
46,404 
6,113 
1,697 
2,944 

52,455 

3,102 

2,435 

6,139 

6 

363 

14, 540 

9,779 

24 

7 

56,631 



185,485 
40,004 



78,955 

54,499 

5,495 

111 

1,066 

2,823 

59 

2,533 

21,531 
2,961 

518 

2,747 

21 

183 
8,10! 
3,417 

43 
13,427 

72,450 

14,456 



98,792 

979 
76,763 
9,591 
4,285 
8,845 
1,677 

45,607 

3,015 

1,636 

7,473 

463 

173 
14,237 



6 
50,297 



172,340 

38,500 



12,661 

123 
3,691 
2,612 
2,600 
4,290 

13,571 

3,059 

240 

2,130 



3,300 
1,432 



43,363 

6,933 



16, 167 

13,442 

933 



712 

53 

213 

4,273 
433 
155 
575 

. A 
1,126 



15,184 
2,725 



78 

SOLE PROPRIETOTSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 7. —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF NET PROFIT— Continued 



Industrial divieion and item 



Businesses 








Businesses with net 


profit, by 


size of net 


profit 








with and 

ulthout 

net profit. 
























Total 


Under 
$2,000 


$2,000 
under 


$5,000 
under 


$10,000 
under 


$15,000 
under 


$20,000 
under 


$25,000 
under 


$50,000 
tinder 


$100,000 
under 


$250,000 


total 




$5,000 


$10,000 


$15,000 


$20,000 


$25,000 


$50,000 


$100,000 


$250,000 


or more 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


1,838,602 


1,535,63'j 


o4S,699 


409,413 


277,834 


76,965 


30,753 


14, 177 


16,025 


1,650 


116 


1 


l,656,n02 


1,343,187 


556,657 


422,343 


245,338 


66,432 


25,442 


11,913 


13,171 


1,283 


97 


1 


232,000 


192,452 


92,042 


46, 570 


32,496 


10,533 


5,311 


2,264 


2,855 


!^) 


19 


- 


CnwuMOnd doltmrm) 


88,977,310 


80,514,561 


10,933,378 


20,881,711 


22,088,371 


10,124,755 


5,553,107 


3,655,623 


5,641,190 


1,334,639 


244,770 


1,517 


83,140,432 


74,068,743 


10,391,173 


19,311,951 


20, 163, 131 


9,196,853 


5,028,059 


3,339,923 


5,125,451 


1,281,205 


229,731 


1,256 


66,859,639 


59,976,630 


8,336,932 


15,714,975 


16,233,719 


7,445,836 


4,044,690 


2,711,592 


4,185,359 


1,097,315 


204,111 


1,100 


7,718,883 


6,663,C24 


1,044,587 


1,739,357 


1,751,091 


867,471 


466,372 


300,023 


408, 579 


73,463 


11,369 


207 


61,940,849 


55,860,944 


7,813,921 


14,342,017 


15,124,609 


6,914,258 


3,714,346 


2,484,804 


3,821,918 


962,280 


181,685 


1,106 


1,364,757 


1,198,719 


146,675 


279,251 


331,201 


194, 129 


92,465 


61,234 


72,969 


18,072 


2,723 


_ 


876, 388 


787,666 


131,873 


181,332 


195,903 


116,633 


37,350 


52,036 


42,935 


28,110 


1,444 


_ 


2,813,313 


2,413,231 


263,829 


462,490 


653,305 


292,771 


223,259 


121, 554 


273,558 


97,898 


19,915 


20 


7,854,551 


6,947,422 


1,063,953 


1,790,022 


1,822,390 


939,425 


439, 102 


308,054 


438,700 


82,507 


13,025 


233 


5,343,877 


4,675,037 


514,604 


1,066,549 


1,324,012 


652,938 


382,837 


248, 125 


399, 197 


75,873 


10,810 


92 


1,464,705 


1,261,813 


226,244 


395,090 


353,295 


131, 197 


61,840 


35,649 


49,790 


7,677 


1,031 


_ 


326,300 


265,296 


43,863 


75,521 


68,586 


30,400 


17,323 


11,493 


14,869 


2,593 


648 


_ 


1,055,357 


927,602 


133,704 


241,844 


253,847 


113,658 


57,301 


49,861 


56,285 


9,843 


1,252 


7 


19,325 


10,249 


2,067 


2,810 


3,216 


736 


293 


95 


430 


522 


30 


- 


152,801 


125,717 


17,789 


28,625 


30,933 


17,200 


11,598 


6,766 


10,306 


2,153 


329 


3 


1,258,403 


1,067,439 


192,327 


290,081 


291, 147 


120,867 


51,798 


44,907 


55,284 


9,716 


1,308 


4 


417,077 


347,023 


63, 190 


96,841 


95,535 


35,415 


19,257 


12,441 


18,701 


3,012 


481 


_ 


3,539 


7,938 


1,971 


1,404 


612 


598 


196 


707 


2,450 


_ 


_ 


_ 


5,239 


3,767 


247 


1,338 


702 


518 


545 


75 


265 


74 


2 


_ 


6,229,170 


5,400,237 


858,235 


1,396,873 


1,495,377 


645,455 


370,381 


218,212 


331,514 


72,411 


9,729 


50 


'22,117,683 


20,537,931 


2,596,446 


5,166,736 


5,855,152 


2,678,919 


1,513,417 


944,031 


1,454,831 


287,323 


40, 659 


417 


"5, 336,378 


6,4^5,813 


542,205 


1,569,760 


1,92:, 740 


927,837 


530,048 


315,700 


515,739 


103,434 


15,039 


261 


319,131 


270,439 


96,246 


75,024 


55,397 


21,114 


10,295 


5,226 


6,251 


818 


67 


1 


176, 338 


146,644 


49, 327 


42,978 


29,621 


12,011 


5,230 


3,058 


3,813 


} ''' 


j 49 

1 18 


1 


142,793 


123,795 


46,919 


32,046 


25,776 


9,1U3 


5,015 


2,168 


2,438 


- 


rnouMnrf dottmrm) 


16,953,449 


15,779,629 


1,226,170 


2,649,99? 


3,672,201 


2,346,356 


1,533,897 


1,363,263 


2,009,342 


741,774 


135, 114 


1,517 


15,499,970 


14,239,993 


1,144,464 


2,394,623 


3,283,920 


2,038,734 


1,456,160 


1,246,969 


1,806,974 


690,269 


126,624 


1,256 


12,797,123 


11,803,120 


917,923 


1,957,641 


2,702,732 


1,748,033 


1,185,003 


1,053,641 


1,505,539 


514,654 


116,844 


1,100 


945,452 


853,890 


52,364 


165,878 


167,355 


135,070 


90,917 


94,861 


113,424 


28,657 


5,157 


2Cr7 


11,886,756 


11,031,725 


840,928 


1,835,568 


2, 545, 594 


1,512,545 


1,131,499 


1,001,745 


1,400,984 


555,757 


105,899 


1,105 


210,946 


178,196 


11,295 


33,755 


37,442 


37,437 


14,470 


17,447 


19,434 


5,537 


1,379, 


_ 


183,355 


176,992 


16,118 


19,010 


38,218 


53,052 


7,489 


8,348 


19,683 


14, 574 


500 


_ 


521,376 


439,495 


51,781 


72,774 


91,651 


51,079 


31,522 


25,714 


61,730 


41, 180 


12,044 


20 


951,262 


r/7, 178 


54, 563 


169,344 


178,528 


141,250 


90,894 


94,474 


109,716 


31,041 


7,135 


233 


647,623 


593,983 


30,933 


83,403 


102,340 


90,978 


81,978 


56,835 


115,857 


27,282 


3,785 


92 


122,412 


107,950 


12,736 


22,427 


25,186 


15,231 


11,598 


6,335 


11, 180 


2,852 


305 


_ 


50,302 


42,427 


3,699 


8,499 


9,743 


6,033 


4,019 


4,342 


4,181 


1,241 


170 


_ 


128,843 


119,246 


6,024 


21,880 


23,295 


16,371 


11,247 


21,211 


15,297 


3,441 


473 


7 


2,292 


2,118 


637 


419 


563 


107 


28 


5 


256 


53 


- 


- 


28,757 


23,687 


2,226 


2,757 


5,774 


3,650 


3,207 


2,050 


3,053 


899 


68 


3 


234,061 


204, 176 


27,305 


39,676 


50,053 


28,505 


19,097 


16,807 


18,400 


3,730 


599 


4 


80, 163 


69,715 


8,440 


14,252 


23, 116 


8,783 


5,437 


3,928 


4,525 


1,097 


132 


_ 


1,251 


1,029 


477 


1 


3 


520 


_ 


_ 


28 


_ 


_ 


_ 


1,110 


820 


1 


_ 


283 


35 


407 


12 


79 


3 


_ 


_ 


1,406,033 


1,271,722 


134,013 


243,658 


340,332 


170,483 


134,039 


81,303 


128, 579 


35,007 


4,248 


50 


'4,156,326 


3,976,509 


308,247 


692, 354 


969,469 


598,323 


448,894 


309,622 


503,803 


127,110 


18,270 


417 


'1,453,479 


1,539,636 


81,706 


255,372 


388,281 


257,622 


177,737 


116,294 


202,363 


51,505 


8,490 


261 


1,514,774 


1,223,834 


536,954 


383,992 


212,800 


52,412 


19,449 


8,438 


9,009 


734 


46 




1,430,291 


1,158,749 


493,902 


370>372 


206,547 


51,050 


19, 190 


8,349 

(5) 


8,609 


684 


46 


. 


.■!4.483 


65,035 


43,052 


13,620 


6,253 


1,362 


{') 


(') 


!^) 


- 


- 


rrPMWMnrf do/i*raJ 


68,439,778 


61,562,016 


9,404,746 


17,686,674 


17,502,228 


7,180,590 


3,670,320 


2,167,732 


3,239,485 


553, 191 


107,049 


. 


64,252,289 


56,877,030 


3,957,526 


16,407,035 


16,035,404 


6,551,570 


3,335,420 


1,980,021 


3,001,593 


507,453 


100,358 


- 


51,356,867 


45,792,520 


7, 189, [K5 


13,354,458 


12,849,454 


5,241,145 


2,553,486 


1,565,535 


2,425,740 


413,322 


85,325 


- 


6,443,746 


5, 541, 750 


956, 494 


1,536,663 


1,506,311 


531,515 


352,355 


195,201 


268,337 


38,600 


5,174 


_ 


47,541,285 


42,618,436 


6,757,802 


12,630,672 


11,934,777 


4,884,348 


2,401,512 


1,417,574 


2,173,295 


341,570 


76,736 


_ 


1,063,999 


943,314 


133,502 


229,061 


272,460 


136,606 


74,551 


37,475 


46,784 


11,531 


1,344 


_ 


648,235 


571,113 


110,021 


155,068 


145, 026 


58,903 


25,558 


41,078 


22,602 


11,524 


238 


_ 


2,208,482 


1,901,231 


206, 586 


382,650 


555,230 


217,297 


137,599 


76,831 


214,024 


54,326 


6,578 


. 


6,548,880 


5,783,329 


975,360 


1,579,666 


1, 564, 340 


737,624 


374,289 


202,524 


299,302 


44,329 


5,795 


- 


4,452,562 


3,373,911 


456,807 


948,146 


1,164,307 


523,570 


281,735 


183,854 


257,791 


40,659 


5,932 


- 


1,298,905 


1,117,114 


209,255 


362,955 


316,705 


110,811 


47,600 


28,023 


35,559 


4,393 


713 


_ 


260,882 


211,161 


38,564 


64,535 


55,693 


22,356 


12, 517 


6,306 


9,446 


1,269 


475 


_ 


880,519 


769, 128 


124,844 


213,767 


231,016 


83,170 


43,021 


27,353 


34,743 


5,449 


755 


, 


16,766 


7,892 


1,360 


2,196 


2,653 


659 


265 


90 


170 


469 


30 


- 


111,797 


94,083 


14,285 


24, 141 


23,352 


12,317 


7,842 


4,451 


6,340 


1,102 


253 


_ 


*5,555 


814,832 


158,018 


241,404 


225,844 


85,292 


39, 165 


27,019 


32,047 


5,342 


701 


_ 


318,382 


263,378 


52,333 


79,661 


69, 599 


25,797 


12,800 


8,121 


13,007 


1,716 


344 


^ 


7,238 


6,902 


1,494 


1.403 


609 


78 


196 


700 


2,422 


_ 


_ 


_ 


3,880 


2,711 


236 


1,180 


419 


444 


138 


52 


174 


65 


2 


- 


4,573,936 


3,923,393 


701,285 


1,113,239 


1,095,743 


440,931 


221,655 


128,517 


183,054 


33,656 


5,313 


- 


'17,082,911 


15,769,496 


2,215,701 


4,332,216 


4,652,764 


1,939,445 


1,001,834 


602,197 


863,746 


139,869 


21,724 


_ 


'4,187,489 


4,684,986 


447,220 


1,279,559 


1,466,824 


628,920 


334,900 


187,711 


287,893 


45,738 


6,191 


- 



WHOLESALE AND RETAIL TRADE 

Number of businesses, total 

With cost of goods sold 

Without cost of goods sold 

Business receipts 

Business deductions, total 

Cost of goods sold , total 

Inventory , beg inning -of -year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Deprec iation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit : 

Wholesale Trade 

Number of bus inesses , total 

With cost of goods sold 

Without cost of goods sold 

Business receipts 

Business deductions, total 

Cost of goods sold, total , 

Inventory, beginning-of-year. . . . . 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year.... 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Retail Trade 

Number of businesses, total 

With cost of goods sold , 

Without cost of goods sold 

Business receipts 

Business deductions , total 

Cost of goods sold, total 

Inventory, beginning-of-year. . . . . 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end-of-year. . . 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items : 

Gross profit 

Net profit 

Footnotes at end of table. 



SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1962 



Table 7.— INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF NET PROFIT— Continued 



79 



I.iciustrial aivisiori ati-j item 



without 
net profit, 
total 



t^usinessec with twl pt\il'it, hy LUie uf nut prufit 



Unaer 
$2,000 



$2,000 

under 

$5,000 



$5,000 
under 
$10,000 



$10,000 

under 

$15,000 



$1^,000 

under 
$20,000 



$20,000 

under 
$2i,0tX) 



$25,000 

under 
$50,000 



$50,i.X)U 

under 
$100,000 



$100,000 

under 
$2:-0.000 



42^0,000 

or more 



Vh olesale and Retail Trade not Allocab le 

Number of businesses , total 

With cost of goods sold 

Without cost of foods sold 

Business receipts 

Business deductions, total 

Cost of goods sold , total 

Inventory, beg inning-of -year 

Uerchandise purchased 

Labor 

Ifaterials and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taies 

Casualty- losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

AiDortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

FINANCE, INSURANCE, AND REAL ESTATE 

Number of businesses , total 

With cost of goods sold 

Without cost of goods sold 

Business receipts 

Business deductions , total 

Cost of goods sold , total 

Inventory, beg inning -of -year 

Uerchandise purchased 

Labor 

Uaterials and si^plies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Anortization 

Other deductions 

Other items: 

Gross profit 

Ilet profit 

SERVICES \^ 

HuBber of businesses, total 

With cost of goods sold 

Without cost of goods sold 

Business receipts 

Business deductions, total 

Cost of goods sold, total 

Inventory, beg inning -of -year 

Uerchandise purchased 

Labor 

Uaterials and siq>plies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Rent 

Interest 

Taxes 

CELSualty losses 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other deductions 

Other items: 

Gross profit 

Net profit 

Footnotes at end of table. 



(2) 



(3) 



(■■) 



(■') 



U') 



(V) 



(«) 



{■>) 



(10) 



(u) 



(1^) 



•49.973 
4,72i 



4I,36o 

37,79A 
3.572 



15,499 

13,-128 
2,0';i 



9,i98 
904 



9,o3V 
9,170 
(-) 



3,371 
(■) 



1,009 
972 
(•) 



(-) 

(■) 
(•) 



7<9 
17 



fThowMnd doltata) 



3,584,083 

3,388,173 

2,705,649 

329,635 
2,512,808 
89,812 
44,798 
82, 955 
354,409 

243,692 

43,388 

15,116 

45,995 

267 

12,247 

58,787 

18,532 

50 

249 

244,201 

'878,446 
'195,910 



66,251 
406,423 



3,172,916 
2,951,725 
2,380,990 

267,384 

2,210,783 

77,209 

39,556 

72,973 

286,915 

207,143 

36,749 

11,708 

39,228 

239 

7,942 

48,431 

13,930 

7 

236 

205,122 



791,926 
221,191 



53,684 
337, 540 



302,462 
2S9, 183 
229,964 

35,729 

215,191 

1,878 

5,734 

5,462 

34,030 

16,864 

4,253 

1,600 

2,836 

20 

1,278 
7,004 
2,417 

10 
22,937 

72,498 
13,279 



23,044 
154,483 



510,243 
402,876 

37,316 
375,777 

15,435 
7,304 
7,056 

41,012 

35,000 
9,708 
2,487 
6,197 
195 

1,727 
9,001 
2,928 

158 
39,966 

142,166 
34,799 



14,275 
86,026 



843,807 

o81, 523 

77,425 
643,238 
21,299 
12,559 
6,424 
79, 522 

55,865 
11,404 
3,150 
9,536 

1,807 
15,250 
3,970 



232,919 
70,635 



10, 101 

56,211 



555,454 

455,558 

50,786 
417,265 
20,086 
4,678 
24,395 
60, 552 

38,290 

5,155 

2,011 

9,117 

20 

1,233 
7,070 
1,830 

39 
35,041 



141,151 
41,345 



3,585 
22,806 



253,890 
236,479 
191,201 

23,100 

181,235 

3,444 

3,303 

4,038 

23,919 

19,124 

2,542 

787 

3,033 

549 
3,536 
1,020 



14,687 



62,639 
17,411 



1,287 
8,735 



(') 
(') 
(') 
<^' 

(') 
(') 
{'} 

( = ) 
C) 
{') 
(^) 

(') 

i') 
(-) 
(') 
(') 

(') 



487 
,,089 



342,362 

316,884 

255,080 

25,818 

247,639 

6,751 

650 

2,904 

29,682 

25, 549 

1,951 

1,242 

6,245 

4 

913 
4,837 
1,159 

13 
19,881 

87,282 
25,478 



711 
4,458 



89,674 

83,483 

69,330 

5,206 
64,953 

1,004 
1,912 
2,392 
7,137 

7,922 

432 

83 

953 

157 
644 

199 

5 
3, 748 

20, ?44 



90 
656 



2,60/ 

2,249 

1,942 

38 

706 

1,293 

95 

93 
13 
3 
14 



(Thov»*nd dollar*) 



5,172,234 4,780,621 



3,533,823 
1,084,764 

97,139 
425,413 

99,440 
118,986 
425,844 

82,108 

400,241 

111,898 

118,313 

81,114 

4,392 

37,365 

247,280 

43,785 

3,435 

1,205 

1,400,031 



I4, 087, 520 
'1,638,461 



2,132,751 

987,367 

1,145,384 



3,011,970 
971,874 

73,038 

374,654 

97,625 

109,676 

379,367 

62,486 

365,282 

97,595 

73,770 

58,385 

2,966 

20,844 

177,395 

31,997 

1,236 

920 

1,209,705 



3,808,747 
1,758,651 



1,347,426 

850,240 
997, 186 



602,270 
462,699 
154,131 

8,229 
81,460 
15,403 
14,122 
40, 147 

5,230 

36,100 
15,202 
13,157 
13,898 
432 

1,796 

40,656 

7,577 

224 

387 

179,139 

448, 139 
139, 571 



877,935 

410,083 
467,852 



915,524 1,125,613 
552,073 



197,993 

25,358 
71,602 
21,347 
35,000 
69,855 
25,669 

52,977 
18,731 
13,755 
11,357 
222 

4,367 

43,747 

8,004 

72 

61 

230, 160 



717,531 
334,078 



466,519 

237,808 
228,711 



228,765 

13,703 
105,365 
25,735 
30,430 
67,638 
15,111 

65,615 

22,911 

12,017 

9,135 

1,723 

5,330 

41,764 

6,013 

141 

119 

258, 540 

896,848 
473,540 



235,956 

115,277 
120,679 



137,339 

7,444 
28,987 
15,315 
11,722 
77,978 

5,107 

58,032 
16, 392 
8,286 
7,287 
13 

4,084 

21,297 

3,823 

54 

214 

193,876 



633,098 
319,22; 



100,001 

39, 394 
60,607 



256,613 
53,233 

1,664 
14,973 

4,452 

8,383 
25,282 

1,526 

56,529 
7,072 
5,527 
3,501 
268 

2,149 

9,547 

1,924 

6 

30 

116,622 



374,141 
170,766 



19,383 
38,092 



42,635 

1,623 
11,592 

3,933 

1,528 
26,109 

2,150 

25,564 

5,284 

7,542 

4,942 

8 

1,141 
9,545 
2,263 

628 

42 

66,552 



226,424 

102,713 



36,091 

10, 157 
25,924 



4r/,916 

3a/,638 

115,691 

12,108 
31,003 
6,926 
7,408 
62,615 
4,369 

45,413 
3,518 

10,709 

6,340 

225 

1,547 
8,556 
2,148 

40 
108,491 

362,225 

170,228 



16,040 
45,359 



152, 129 

103,831 

22,016 

2,287 
8,696 
2,363 
1,083 
9,679 
2,092 

22,331 

2,733 

2,049 

1,490 

75 

389 

1,909 

222 

101 

25 

50,401 

130,113 



1,973 
7,959 



27,747 

20,065 

117 
19,976 

141 

64 
232 

2,612 
253 
623 
335 



263 

18 



2 
,529 



113 
484 



(TtMnamnd doltmr»i 



26,079,027 24,535,355 2,949,550 4,793,212 4,813,327 3,098,321 2,110,874 1,527,897 3,857,303 1,091,048 



16,789,684 

5,093,624 

434,153 
2,543,598 
990, 047 
813,338 
627,811 
415,323 

3,087,872 

1,093,(X7 

239,878 

403,355 

12,745 

26,519 

1,247,634 

259,397 

4,185 

5,554 

5,315,374 



'20,985,403 
'9,289,343 



14,311,710 
4,581,920 
355, 809 
2,368,552 
910, 180 
746,491 
555,287 
355,399 

2,830,661 

932,335 

168, 580 

.348,239 

7,045 

22,450 

1,003,975 

208,510 

3,745 

4,916 

4,649,183 



19,954,435 
9,724,645 



2,243,971 

810,550 

86,620 
436,748 
133,933 
156,749 
81,880 
35,385 

230,003 

161,972 

36,315 

57, 560 

1,903 

4,085 

198,433 

50,448 

415 

1,046 

690,741 



2,139,000 

705, 579 



3,258,130 

1,269,590 

107,085 
737,586 
193, 554 
178,361 
107,320 
104,216 

457,953 
229,893 
43,031 
76,210 

1,115 

4,868 

220,378 

51,089 

1,569 

361 

901,473 



3,523,522 

l,535,nfl2 



3,160,403 1,876,306 



1,125,990 

86,765 
597,209 
234,015 
173,426 
125,822 

91,249 

608,305 

195,836 

34,821 

74, 352 

756 

4,196 

197,812 

42,764 

585 

1,332 

873,659 



3,637,337 
1,652,919 



552,639 

33, 530 
258,405 
132, 129 
85,228 
77,583 
35,236 

390,416 
120,641 
20,367 
43,545 
1,853 

3,272 

122, 105 

22,286 

101 

515 

598,550 



2,545,682 

1,222,015 



1,117,706 

255,369 

16,603 
90,860 
62,334 
57,325 
41,156 
13,409 

255, 168 

59,930 

11,203 

24,029 

385 

1,333 

74,221 

12,428 

16 

136 

412,433 



1,355,505 
993, 168 



323,545 

153,015 

10,746 
70, 579 
32,533 
25,690 
25,098 
11,631 

222,345 

54,044 

6,879 

19,748 

224 

1,762 

55,327 

3,421 

45 

155 

301,530 

1,474,882 

804,352 



1,758,644 

333,310 

11,398 
104,963 
98,379 
57, 501 
73,064 
12,500 

473,969 

116,412 

12,525 

39,971 

227 

2,032 

109,365 

15,805 

913 

458 

553,555 

3,523,993 
2,098,659 



466,613 
62,883 

2,808 
17, 137 
17, 161 

9,596 
17,814 

1,633 

152,471 

29,514 

2,609 

10,929 

63 

313 
23,769 
4,306 

101 

203 

178,957 

1,028,165 

624,430 



161, 8-/2 
85,416 
17,582 

253 

4,176 
5,136 
1 , 572 
6,550 
105 

28,646 
3,305 

305 

1,510 

3 

74 

2,496 

514 

133 
30,938 

144,290 

76,456 



3,840 
2,315 



2,305 



3,340 
1,525 



32,951 

20,965 

392 

384 



35 

11,385 

788 

25 

434 

1 

10 
160 
48 

27 
7,196 

32,059 
11,985 



80 

SOLE PROPBIETOFSHIPS 



U. S. BUSINESS TAX RETURNS. 1962 



Table 7 . —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION AND SIZE OF NET PROFIT— Continued 



Industrial division and item 



Businesses 

with and 

without 

net profit, 

total 








b.Jti;....-- 




pr.-.fil , !.,.. 


-1- ..:■ :... I 


pr ..lit. 








Total 


Under 
$2,000 


$2,000 
under 
$5,000 


$5,000 
unjier 
$10,000 


$10,000 

under 
$15,000 


$15,000 

under 
$20,000 


$20,000 
under 
$25,000 


$25,000 
under 
$50,000 


$50,000 

under 

$100,000 


$100,000 

mider 
$2M,000 


$250,000 
or more 


(1) 


(2) 


(3) 


(4) 


(5) 


1 ... ) 


(7) 


(.=;) 


(9) 


(10) 


(11) 


112) 


57,509 


41,940 


27,694 


8,671 


3,775 


^o& 


434 


187 


(^) 


(=) 


1 


. 


20,613 
36,o9b 


14,821 

27,119 


8,353 
19,336 


3,941 

4,730 


1,530 

2,195 


417 


! 434 


187 






\ 


- 


(Thousand dollara) 


513, 3a 


443,860 


76,682 


135,311 


103,243 


47,673 


30,254 


15,351 


{') 


iZ\ 


144 


_ 


419,698 


334,064 


■55,006 


105,663 


78,227 


37,000 


22,749 


11,324 


(2J 


li\ 


31 


_ 


232,375 


194,253 


28,549 


70, 198 


38, 189 


22,355 


13,361 


4,730 


,2\ 


I2\ 


- 


- 


21,414 
174,065 
19,210 
3,947 
29,388 
20, 149 


13,365 
144,002 
17, 157 
7,382 
26, 016 
13,669 


3,67b 
22,311 
2,632 
2,203 
1,159 
3,415 


2,333 
57,261 
2,178 
l.,960 
9,100 
2,634 


2,065 
26, 186 
1,977 
126 
9,830 
2,045 


1,636 
14, 160 
3,405 
2,042 
2,949 


1,253 
7,969 
5,318 
12 
540 
( = ) 


255 

4,592 

125 

11 

27 


/2\ 
/2\ 
/2\ 
(2j 


/2\ 
/2\ 

(2\ 
i2\ 

t2\ 


; 


- 


36,381 
12,119 
6,273 
9,377 
396 


28,405 

8,805 

3,976 

7,615 

8 


1,551 

2,383 

522 

990 


5,970 
1,449 
2,009 
1,630 
1 


8,850 

3,092 

708 

3,069 


5,251 

371 

260 

963 

7 


1,990 
696 
.194 
359 


2,313 
401 
182 
173 


IZ\ 
l2\ 
(2\ 

j2\ 


/2\ 
(2) 
I2\ 
(2) 


14 


- 


2,779 

22,872 

8,503 

791 

7 


1,100 

16,581 

5,663 

752 


37 

3,232 

1,502 

485 


515 

5,390 

1,737 

U 


55 
4,323 
1,199 

33 


268 
929 
375 


125 

1,144 

527 


62 
741 
100 


il J 
(2\ 
,2\ 
/2) 
r2\ 


|2 \ 

i2\ 
l2\ 


2 


- 


37, 317 


.jC,907 


15,751 


16,703 


18,704 


6,221 


3,853 


2,622 


(2\ 


iZ\ 


■;3 


- 


'280,426 
'93,603 


249,614 
109,796 


48, 140 
21,676 


65,113 
29,648 


65,059 
25,021 


25,318 
10,673 


16,393 
7,505 


10,621 
4,027 


(2) 
/2\ 


I2\ 
I2\ 


144 
113 


- 



NATURE OF BUSINESS NOT ALLOCABLE 
Number of businesses, total 



With cost of goods sold 

Without cost of £oods sold. 



Business receipts 

Business deductions, total,. 
Cost of goods sold, total. 



Inventory, beginning-of-yeai- . 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Less: Inventory, end -of -year. 



Salaries and wages. 

Rent 

Interest 

Taxes 

Casualty losses.... 

Bad debts 

Depreciation. 

Repairs 

Depletion 

AiBOrtization 

Other deductions — 



Other items: 
Gross profit. 
Net profit. . • 



^Less loss- 

^Estimate is not shovm separately because of high sampling variability. However the data are included In the appropriate totals. 

■'Net loss exceeds net profit. 

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



U. S. BUSINESS TAX RETURNS, 1962 



81 






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O eg t tr f"^ ■" 

-J t^ 00 ^ <M 

■«I -«f «D -O CO CO 

eg'rj" r^-? 



^ t^ CO CO Ti \r\ 

rH r^ 00 O SD 



1? 



CO rg f^ r^ irt cts 
-I -^ (J. *0 eg r- 

X r- W CO O CO 



en tA -O 1> C^ to 



eg o» ov c» (^ o 

0^ >.-i (M eg \o tn 
CO r- r- mm 



o o 00 O CP< 

O CO -H rt 0^ [*• 





SS 


p- >n 


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^ ^0 


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sO <0 


0^ 



tn en c^ r^ -o %o 
en (n m in c- t^ 
m eg r- so > irt 



aa 






eg rH 

CO c 

CO CO eM rH 



(D a 5 S 

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3 a •« -s 

rH o (a O 

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-rl ^ O 03 

» *^ ^ 

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a O i* -rl 

as A 

»J c ♦» § 
(d o a rH 



f- J CO 

> t5 -O (- 
0) C o ♦= 
3 a) tJ (0 

a: » "3 S 



rH t- H 

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g °5 = 



_ 1: 

^ IS- 



•o en CO 00 CO v 



in B 


as 

CO CO 


SS 


rH 

as 


SR 


rH r-i 

to to 


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33 


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o^'c^ ^^f «fv >r 











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(f\ C^ 10 so rK C* 
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CO* tM V *n in 



J% rH rH rH vO O 

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eg to « sn r^ tn 
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(7* CO P- C^ i-l rH 



p- O gj oa rH e 
OS sO -.-IP- < o 
rH c- 00 > (n c 



tn eg t*- ^ o .-s 

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p^ >a CM eg ^ en 

CO >e» « -J tf\ 

fM en •-tt-t A -^ 



to ftj O •£> CD -o 

^ c en t'^ en sTs 



rH o >r -si r- vD 

eg en sO so «-. gj 
— 1 in eg eg to eg 



CO lA CO 

so c^ en >t 
■sj -^ en c'\ 



1-1 s^^ t> ^ --^ rH 

eg p- CO rH en gj 
to rH rH eg sO c 



eg so en en c ey 

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CO rH eg rH -o O 

iTs c\ mm CM O 

u^ c sO eg c r^ 

tf> c eg eg eg p- 



en 'I c- "O so to 
m --J 00 >r m 
CO >r CO p- o r- 



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eg bo 

M C TJ < 
• 3 O ttl < 

-.'03 e -t^ < 
5 o 0) M ; 



b (II >> o n 
o +* t. c 

■^ u i> s: Ji 

(-. S, C -H 

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pi 






3 T) 
o 

^5 






00 « § 

Co CO 






rH^ rH^ 
O -r4 a) -H 



il 



5 



e§ 



3i 



00 9> O 

gl =5 

S CO d n 

■=2 58 

-H> 60 f^ Cfl 

3 -a s TJ 



S 5 



-^03 t-< 



(3 to Tl 



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-i5 



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09 n 



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4 



' o.«a 



CO O « ♦" 






114 U. S. BUSINESS TAX RETURNS, 1962 

INDIVIDUAL RETURNS WITH NET PROFIT FROM FARMING AND INCOME OR LOSS FROM OTHER SOURCES 



Table 13.— NUMBER OF RETURNS, 



ADJUSTED GROSS INCOME, FARM RECEIPTS, FARM NET PROFIT, OTHER SOURCES OF INCOME, 
OF ADJUSTED GROSS INCOME AND SIZE OF NET PROFIT 



AND INCOME TAX AFTER CREDITS BY SIZE 



Size of net profit, and aize of adjusted 
gross income or deficit 



Number of 
returns 



Adjusted 

gross 
income or 
deficit 

(Thousand 
dollarm) 



Farm 
receipts 



(Thousand 
dollara) 



Farm net 

profit 



(Thousand . 
dollars) 



Wages and 
salaries 



(Thousand 
dollara) 



Divi- 
dends 



(Thousand 
dollars) 



(Thousand 
dollara) 



Nonfarm sole 
proprietorship 



Net 

profit 

(Thousand 
dollars) 



Nat 
loss 
( Thousand 
dollars) 



Partnership 



Net 
profit 
(Thousand 
dollara) 



Net 
loss 
(Thousand 
dollars) 



Other 
income 



(Thousand 
dollars) 



Other 
loss 



(Thousand 
dollars) 



Income 
tax after 

credits 

(Thouaand 
dollara) 



(1) 



(2) 



(3) 



(A) 



io) 



(7) 



i9) 



(10 



(11) 



(12) 



(U) 



Returns 
income. 



(ith and without adjusted gros; 
total 



With adjusted gross income. 

Under $5,000 

; 15,000 under $10, 000 

; 110, 000 under 425,000 

; 125, 000 under $50,000 

; i50, 000 or more 



With no adjusted gross income 

$1 Under $100 

Returns with and without adjusted gross 
income, total 



With adjusted gross income, total. 

Under $5,000 

45,000 under $10,000 

;;10,000 under 425,000 

I i25, 000 under $50, 000 

$50, OOC or more 



With no adjusted gross income 

$100 Under $500 

Returns with and without adjusted gross 
income, total 



With adjusted gross income, total 

Under $5, OOO 

: ;5, OOO under $10, OOO 

; 110,000 under 425,000 

i 125, 000 under $50,000 

$50, OOO or more 

With no adjusted gross income 

$500 Under $1.000 

Returns with and without adjusted gross 
income, total 



With adjusted gross income, 
Under $5,000. 



115,000 under $10,000... 
; .10,000 under $25,000.. 
1125,000 under $50,000.. 
: 150, OOO or more 



With no adjusted gross income 

$1.000 Under $5.000 

Returns with and without adjusted gross 
income, total 



With adjusted gross income, total. 

Under $5,000 

$5,000 under $10,000 

110,000 under $25,000 

$25,000 under $50, OOO 

$50, 000 or more 

With no adjusted gross income 



$5.000 Under $10.000 

Returns with and without adjusted gross 
income, total 



With adjusted gross income. 

Under $5,000 

45,000 under $10,000 

MO, 000 under $25,000 

! 125, 000 under $50,000 

$50, 000 or more 



With no adjusted gross income 

$10. 000 or More 

Returns with and without adjusted gross 
income, total 



With adjusted gross Income, total. 
Under $5,000. 



;i5,000 under $10,000.. 
1110,000 under 425,000. 
: 125,000 under $50,000. 
!i50,000 or more 



2, 287, 293 

2, 279, 805 

1.652,214 

474,913 

133,416 

15,513 

3,749 



117,760 

116, 616 

80,975 

29,327 

5,712 

451 

151 

1,144 



461,213 

459, 155 

362,856 

78,504 

15,993 

1,434 

366 

2,058 



414,913 

413,123 

346, 877 

53, 235 

11, 621 

1,082 

308 

1,790 



1,063,870 

1, 062, 109 

858, 688 

165, 558 

32, 782 

4,064 

1,017 



With no adjusted gross income. 



1,761 



179, 311 

2,716 

147,091 

27, 333 

1,683 

488 

4W 



49,822 

49,491 

100 

1,198 

39,975 

6,799 

1,419 

331 



9, 546, 783 

9,570,958 

3, 628, 568 

3, 248, 605 

1, 854, 818 

517,104 

321, 863 

24, 175 



446,860 

448,297 

144,403 

202, 837 

73,917 

14,919 

12,221 

1,437 



1,389,218 
1, 394, 145 

565,477 

535, 495 

212,442 

48,457 

32,274 

4,927 



1,127,581 

1, 132, 278 

546, 862 
363, 648 
157, 318 
38, 050 
26,400 

4,697 



4, 133, 018 

4, U9, 123 

2,361,033 

1,094,746 

457, 312 

136, 143 

89,889 



6,105 



1, 500, 851 

1, 504, 044 

10, 667 

1,042,360 

352,758 

57, 110 

41, 149 

3,193 



949, 255 

953, 071 

126 

9,519 

601,071 

222,425 

119,930 

3,816 



23,027,440 

22,927,598 

11, 806, 331 

6, 304, 393 

3, 626, 737 

840, 165 

349,972 

99,342 



292,910 

289,773 

219, 898 

48,067 

19,767 

1,347 

694 



1,137 



1, 541, 500 

1,530,804 

1, 198, 904 

273, 542 

40,486 

16,187 

1,685 

10, 696 



1, 826, 416 

1,811,072 

1, 529, 237 

225, 160 

47, 743 

5,897 

3, 035 

15,344 



11, 384, 879 

11,357,761 

8,798,456 

2,057,708 

410, 833 

70, 228 

20, 536 

27,118 



4,652,280 

4,646,022 

54,535 

3, 591, 142 

923,633 

54,342 

22,370 

16, 258 



3,319,455 

3, 292, 166 

5,301 

108,774 

2, 184, 275 

692, 164 

301, 652 

27,289 



4,953,486 

4,939,947 

2,322,968 

1, 505, 147 

858, 883 

190,612 

62, 337 

13, 539 



5,777 

5,699 

3,994 

1,390 

284 

26 

5 



78 



136,862 

136,362 

109,632 

21,750 

4,481 

400 

99 

500 



305, 091 

303,824 

255,557 
38,749 
8,509 

775 
234 

1,267 



2, 507, 

2,504, 

1,936, 

470, 

84, 

9; 

2, 

3, 



1,201, 
1, 198, 

16, 

954, 

211, 

12 

3, 

3, 



796, 

791, 

1. 

549 
167, 
55. 



2,738,026 

2,735,551 

785, 236 

1,291,437 

514, 552 

91, 103 

53,223 

2,475 



327, 365 
326, 650 

97,700 
166,887 

52, 299 
5,676 
4,088 

715 



908,809 

907,686 

313,920 

432, 826 

135,864 

16,069 

9,007 

1,123 



537, 686 

537,631 

177,555 

256,988 

36,444 

9,919 

6,725 

55 



846,602 

846,147 

196,041 
412,475 
182,222 
37,774 
17,035 

455 



87,456 

37, 330 

20 

22, 252 

46,119 

11, 736 

7,153 

126 



30,103 
30, 107 



11,604 
9,879 
8,615 



200,767 

199,281 

23,485 
31,994 
52,665 
35, 841 
55,276 

1,486 



12,060 

2,435 
3,029 
2,098 
1,277 
3,221 



31,933 

31,827 

6,595 
6,598 
6,831 
4,167 
7,636 

106 



24, 332 

24,297 

4,016 
2,049 
8,410 
4,103 
5,717 



4,763 



35 



77,407 

77,014 

10.427 
15,470 
20,723 
11,373 
19,021 

393 



27,043 

27,043 

10 
4,678 
8,979 
6,735 
6,641 



27,992 
27,040 

170 
5,644 
8,186 
13,040 

952 



343, 276 

342, 145 

124, 085 
94, 822 
81,059 
26,763 
15,476 

1,131 



17, 099 

17,094 

8,183 

5,701 

2,159 

518 

533 



56,653 

56, 581 

27,959 

14,946 

9,423 

2,877 

1,376 

72 



49,285 

48, 818 

27,663 
10, 593 
7,310 
1,965 
1,087 

467 



144, 50i 

144,179 

59,480 
45,383 
26,709 
8,253 
4,354 

385 



44,862 

44,862 

600 

16,120 

20,694 

3,290 

2,158 



30,813 
30,611 

79 
14,764 
9,800 
5,963 

21-2 



394, 095 

392, 899 

88, 504 

102, 141 

117,428 

60,649 

24, 177 

1,196 



34, 874 

34,181 

10, 370 

10,780 

8,902 

3,132 

997 



693 



69,652 

89,852 

30,909 

22,298 

23,416 

9,672 

3,355 



83,634 

83,622 

24,066 
26,290 
21,276 
9,231 
2,759 

12 



150, 314 

150,304 

22,700 
39,895 
49,372 
28, 196 
9,641 

10 



24,322 
23,841 

459 
2,878 
10, 639 
5,810 
4,055 

481 



11, 099 
11,099 



3,321 
4,408 
3, 37( 



62,575 
47, 132 

22, 182 
7,225 

10,847 
3,228 
3,650 

15,443 



2,608 
1,240 

602 

470 



70 
67 

1,368 



4,563 
3,094 

2,099 
502 
140 
105 
248 

1,469 



9,980 

4,926 

1,959 

1,474 

626 

71 
796 

5,054 



25, 797 

19,664 

14,709 

1,788 

2,140 

259 

768 

6,133 



7,196 

5,777 

1,858 

1,841 

703 

780 

595 

1,419 



12,431 

12,431 

955 
1,150 
7,207 
1,943 

1,176 



200,705 

200,407 

23, 106 
36,586 
66, 974 
41,461 

32,27c 

(•) 



14,082 

13,996 

2,918 
4,484 
3,332 

1,995 
1,257 

(') 



34,447 

34,447 

6,292 
8,671 
10,827 
5,567 
3,070 



32, 187 

31, 975 

5,824 
7,156 
10,492 
4,691 
3,812 

(') 



76,009 
76,009 

8,072 

1 3, 301 
27, 926 
16,004 
10,706 



25,309 
25,309 

2,976 
10, 202 
6,623 
5,506 



18, 671 

1«,671 



4,195 
6,561 

7,915 



33, 868 

28, 220 

7,255 
6,567 
7,276 
3,479 
3,641 

(') 



1,254 
1,254 

434 

175 

411 

65 

169 



4,837 
2,259 

595 
519 
235 
144 
766 
2,578 



B41 

841 

247 
131 
232 

100 
131 



8,649 

6,546 

3,469 

1,243 

924 

616 

294 

(') 



7,719 

6,752 

2,510 

2,734 

421 

398 

689 

(') 



10, 568 
10, 568 

1,765 
5,055 
2,156 
1,592 



897, 222 

895, 649 

318, 375 

219,434 

189,801 

80,212 

87, 827 

1,573 



43,423 

43,213 

20,751 
11,950 
5,599 
2,497 
2,406 

21( 



149,688 

149, 879 

76, 306 
31,484 
23,086 
9,998 
0,003 



116, 170 

115,904 

56, 692 
25,473 
16,924 
7,778 
7,037 

266 



391, 507 

390, 420 

151,716 
104,948 
69, 305 
26, 517 
27,434 

1,067 



118,454 

118,453 

898 
45,513 
46,907 
11,626 
13,509 



77, 780 
77, 780 

66 
27,460 
21,796 

28,438 



84,351 

59, 569 

27, 754 

19, 166 

8,439 

2,770 

1,440 

24,782 



3,958 

2,102 

922 
739 
314 

67 
60 

1,856 



9,826 
7,136 

3,444 
2,057 
1,113 
264 
258 
2, 6"0 



1,983 

8,026 

4,507 

2,045 

1,169 

241 

44 

1,957 



26, 699 

22, 613 

15, 424 

4,493 

1,547 

894 

455 

3,686 



13,564 

8,905 

3,457 
4,193 

1,120 
64 
71 

4, 650 



20,321 
10, 567 

5,639 

3,156 

1,240 

552 

0,73.; 



1,013,732 

1, 013, 732 

140, 087 



Estimate is not shown separately because of high sampling variability. However, 
NOTE; See text for explanatory statements and "Description of the Samples and Lii 



the data are included in 
Itations of the Data. " 



the appropriate totals. 



U. S. BUSINESS TAX RETURNS, 1962 115 

INDIVIDUAL RETURNS WITH NET LOSS FROM FARMING AND INCOME OR LOSS FROM OTHER SOURCES 

Table 14 — NLtMBER OF RETURNS, ADJUSTED CROSS INCOME, FARM RECEIPTS, FARM NET LOSS, OTHER SOURCES OF INCOME, AND INCOME TAX AFTER CREDITS, BY 

SIZE OF ADJUSTED GROSS INCOME AND SIZE OF NET LOSS 



Size of net loss, and size of adjusted 
gross income or deficit 



Number of 
returns 



Adjutned 

groac 
income or 
deficit 

(ThMMaitd 
Oollmrt) 



FaiTO 
receipts 



(Thoumand 



Farm net 
loss 



fThaw««nd 
doltmra) 



Wages and 
salaries 



dollmra) 



Divi- 
dends 



(Thou»Mnd 
dollmrmi 



(Thou aand 
dollmrm) 



Nonl'urm jolc 
proprietorship 



( 7Tiou««nd 
doll»rt} 



Net 

lOSP 

(Thoummnd 
dollmra) 



Partnership 



Net 

profit 

(Thoummnd 
dollmra) 



Net 

loss 

dotlmra) 



Otlicr 
income 



f Thouam\d 
doltmtm) 



Other 
loss 



(Thoammrtd 
dolUf) 



Income 
.ax after 
credits 



(0 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



(13) 



(K) 



Returns with anJ witjiout adjusted i;i-os;i 
incoQQ, tot^ 



With adjusted gross incoaCf total. 
Onder $5,000. 



t5,C00 under $10,000 

110,000 under t25,000 

425,000 under $50,000 

$50, 000 or more 

With no adjusted gross income 

$1 Under tlCO^ 

Returns vith and without adjusted gross 
inccme, total 



Vith adjusted gross income, total. 

Under $5,000 

$5,000 under $10,000 

S10,0OC under $25,000 

S25,000 under $50,000 

$50, 000 or iDore 

Vith no adjusted gross ihcome 



$100 Under $500 

Returns with and without adjusted gross 
incocoe, total • 

Vith adjusted gross inccae, total 

Under $5,000 

$5,000 under $10,000 

S10,000 under $25,000 

$25,000 uivder $50,000 

$50, 000 or more 

With no adjusted gross income 



$500 Unier $1.000 

Returns with and without adjusted gross 
inccae, total 



Vith adjusted gross inccae, total 

Under $5,000 

! 5,000 under $10,000 
10,000 under $25,000 
25,000 under $50,000i 
50, 000 or more 

Vith no adjusted gross inccae 

$1.000 Under $5.000 

Returns with and without adjusted gross 
incdae, total 



Vith adjusted gross inca 

Under $5,000 

$5,000 under $10,000... 
$10,000 under $25,000.. 
$25,000 under $50,000.. 
$50, OOO or more 



Vith no adjusted gross inccae 

$5.000 Under $10.000 

Returns with and without adjusted gross 
inccae, total 



Vith adjusted gross : 

Under $5, 000 

$5,0CO under $10,000 

$10,000 under $25,000 

|25,000 under $50,000 

$50,000 or more 

Vith no adjusted gross inccae 

$10. 000 Or Ifcre 

Returns with and without adjusted gross 
inccae, total 



Vith adjusted gross inccae, total. 

Under $5,000 

$5,000 under $10,000 

ilO,OCC under $25,000 

$25,000 under $50, OOO 

$50,000 or acre 

Vith nD adjusted gross income 



1,008,800 

867, 7»4 

497,550 

269,533 

77,046 

15,900 

7,755 

l-;i,016 



98,705 

89,183 

56,114 

27,407 

5,066 

455 

141 

9,522 



306,938 

278,552 

167,357 

88,484 

20,139 

1,988 

584 

28,386 



221,666 

195,893 

111,518 

66,897 

15,033 

1,773 

672 

25,775 



330,547 

272. 193 

153. 194 
80,813 
29,317 

6,501 

2,368 

58,354 



31,150 

18,959 

7,126 
3,356 
4,592 
2,623 
1,262 

12,191 



19,792 

13,004 

2,241 
2,576 
2,899 
2,560 
2,728 

6,788 



5,436,197 

5,759,468 

1,280,598 

1,857,892 

1,089,637 

549,071 

982,270 

323,2^1 



414,971 

416,463 

133,579 

186,806 

68,139 

15,645 

12,292 

1,492 



1,392,022 

1,405,016 

422,353 

605,097 

264,104 

67, 261 

46,201 

12,994 



1, 070, 165 

1,090,357 

300,856 

464,630 

209,034 

60,274 

55, 563 

20, 192 



1,712,166 

1, 826, 086 

403, 283 
556, 854 
423,521 
224,078 
218, 350 

113,920 



304, 195 
362,244 
15,844 
23,881 
74, 173 
91, 254 
157,092 

58,049 



542, 

659, 

4, 
20, 
50, 
90, 
492, 

116, 



5, 252, 195 

3,490,213 

2,007,000 
729,026 
431, 395 
161,544 
161, 248 

1,761,982 



284,553 

242, 191 

196,916 

34, 196 

9,502 

873 

704 

42,362 



785,292 

648,031 

462,283 

132,895 

45,603 

4,942 

2,308 

137, 261 



795,014 

613,584 

354,056 

217, 555 

32,972 

6,847 

2,154 

181,430 



1,906,787 

1,266,457 

754,277 

249,016 

183, 650 

41,321 

38, 193 

642,330 



616, 145 

256,945 

109,765 
31,122 
65,734 
34,095 
16,229 

359,200 



862, ■ 
463, ( 



129, 
64, 
93, 
73, 

101, 



1,591,218 

1,180,320 

510,603 
294,818 
172,235 
93,109 
109,555 

410,698 



4,804 

4,357 

2,678 

1,405 

250 

19 
5 



87,153 

78,912 

47,230 

25,335 

5,630 

555 

162 

8,241 



161,324 

142,608 

31,125 

48,748 

10,961 

1,270 

504 

18,716 



675,692 

542, 525 

299, 948 

153,612 

65,889 

16,711 

6,365 

133, 167 



210, 532 

129,314 

46,833 
22,911 
32,070 
18, 509 
8,991 

81,218 



451, 713 

262,604 

32,789 
42,807 
57,435 
56,045 
93, 528 

169, im 



4,160,347 

4,103,690 

1,285,815 

1,731,501 

687,450 

185, 182 

213,742 

56, 657 



319, 904 

318,444 

103,215 

161,925 

44,838 

5,579 

2,887 

1,460 



1, 143, 
1,139, 

355, 
559 
188, 
21, 

13 



3,913 



910, 155 

908,398 

266,534 

451, 822 

134,831 

20,723 

14,436 

1,757 



1,439,613 

1,418,827 

501,486 

535, 394 

254, 513 

69,693 

57,741 

20,786 



158,790 

145,941 

31,866 
15,994 
37,277 
30,131 
30, 673 

12, 849 



138,141 

172, 2*9 

6,838 

6,685 

27,027 

37,076 

94, 623 

15,892 



578,558 
571, 394 
20,680 
20,278 
61,280 
79,772 
389,384 

7,164 



28,849 
28,725 

5,842 
2,714 
6,562 
5,612 
7,995 
124 



29, 863 

29,803 

3,419 
2,590 
6,852 
5,734 
11, 208 

60 



118,467 

117,246 

7,493 
9,800 
20,434 
24,516 
55,003 

1,219 



84,952 

83,974 

1,910 

1,422 

9,418 

12,385 

56, 639 

978 



309, 707 

304,948 

1,146 

3,360 

16,275 

30, 593 

253, 572 

4,759 



243,839 

224,957 

69,778 
40,448 
46,212 
28,912 
39,607 

18,882 



6,720 


12,445 


6,696 


12,395 


868 


6,176 


392 


3,560 


1,739 


1,553 


930 


465 


2,767 


621 


24 


50 



40, 162 

39,810 

17,483 

10,157 

7,661 

2,671 

1,838 

352 



34,796 

33,670 

14,622 
7,575 
6,962 
2,279 
2,232 

1,126 



85,416 

80,389 

24,027 
15,854 
19,837 
12,293 
8,378 

5,027 



24, 690 

20,672 

4,785 
799 
4,486 
4,557 
6,045 

4,013 



46,330 

33,021 

2,685 
2,503 
5,713 
6,627 
20,493 

8,3C9 



741,665 

730, 534 

138, 765 
147,588 
203,084 
157,367 
83,730 

11,131 



40, 194 

40,171 

11,245 
12,002 
10,925 
5,495 
504 

23 



106, 206 

106,021 

26,777 
24,348 
29,382 
13, 863 
6,651 

187 



115,959 

115,840 

29,164 
22,507 
39,238 
16, 534 
8,397 

119 



292,457 

238, 792 

55,626 
61, 672 
86,497 
59,399 
25,398 

3,665 



87,795 

85, 419 

8,372 
11, 419 
22, 794 
28,638 
14, 196 

2,376 



99,052 

94,291 

7,381 
15,640 
14,248 
23,438 
23,564 

4,761 



99,015 

61,075 

16,439 

5,069 

5,558 

12,908 

21, 101 

37,940 



4,883 

4,379 

3,586 

151 

512 

14 

116 

504 



12,302 

4,246 

1,326 

1,550 

241 

399 

232 



8,528 

4,146 

2,603 
646 
265 

68 
164 

4,332 



30,065 

13,694 

6,180 
2,225 
3,220 
1,493 
3,576 

11,371 



8,437 
3,340 

44 

387 
1,176 
1,733 

5,097 



34,800 
26,268 

297 

933 

9,756 

15, 280 

8,532 



423,105 

417, 208 

48, 217 
74, 184 
101,738 
96, 630 
96, 439 

5,897 



13,332 

13,332 

2,764 
3,276 
3,506 
1,309 
2,477 



57, 377 
57, 162 

7,948 
13,461 
16, 332 
U,085 

7,856 

195 



43,481 

43,387 

7,375 
7,126 
12,401 
9,545 
6,940 

94 



162, 239 

161, 598 

25,455 
29,638 
40, 182 
40,927 
25,396 

641 



56, 365 

53,842 

4,675 
8,392 
10,872 
16,402 
13,501 

2,523 



90,311 
87,867 

12,291 
17,945 
17, 362 
40,269 

2,444 



52,995 

33,344 

3,064 
1,454 
5,232 
6,066 
17, 526 

19,651 



515 

513 

10 
190 
143 

117 
53 



4,008 

2,233 

1,109 
591 
170 
255 
108 

1,775 



1,742 

1,599 

246 
146 

6U 
279 
315 



9,444 

7,054 

991 

499 

1,393 

2,541 

1,630 

2,390 



7,014 
5,527 



1,652 

563 

2,604 



30,272 
16,418 

26 
1,261 
2,313 
12, 816 

13,854 



1,117,297 

1, 036, 361 

260,213 
156,051 
181, 633 
120, 509 
317, 955 

80,936 



36,403 

36,326 

16,629 
7,695 
6,589 
2,174 
3,241 

75 



130,393 

127, 902 

61,614 

25, 536 

22,423 

8,834 

9,293 

2,491 



116,506 

115, 606 

46,101 
25,474 
22,606 
7,449 
13,976 

2,900 



364, 361 

344,555 

104, 026 
64,390 
76,119 
40, 632 
59,338 

19,826 



126,924 

115,039 

12, 130 
9,356 
24,442 
21,007 
48,104 



340,690 

296, 361 

19,463 
23,598 
29,454 
40,363 
184,003 

43, 809 



85,386 

49, 937 

12,764 
10,617 
8,735 
7,216 
10,405 

35,449 



3,825 

1,654 

1,044 
296 
106 

177 
31 

2,171 



11,248 
9,062 

3,222 

3,326 

1,679 

575 

260 

2,186 



11,001 

7,994 

2,185 
2,72s- 
2,017 

373 
695 

3,007 



35, 206 
17,050 

5,911 
3,558 
3,559 
2,689 
1,333 
18,156 



9,338 
4,512 

359 

590 
1,007 
1,616 

938 

4,326 



14,768 

9,665 

43 
323 

367 
1,784 
7,146 

5,103 



908,447 

908, 447 

60, 551 
189,285 
167,232 
129,120 
362,259 



45,846 

45,846 

6,858 
19,821 
10, 591 
3,990 
4,586 



157,794 

U7,794 

21,313 
63,471 
40,002 
16,208 
16,800 



131,991 

131, 991 

14,927 
48,232 
33,356 
14,526 
20,948 



271,422 

17,020 
54,299 
65,438 
54,071 
80,594 



93,054 

93,054 

363 

1,912 

11,020 

21,465 

58,294 



203,340 

203,340 

70 

1,550 

6,823 

18,860 

181,037 



^Includes returns with receipts equal to deductions. 

NOTE: See text for explanatory statements and "Description of the Sauries and LiMtations of the Data. 



BASIC TABLES 

ACTIVE PARTNERSHIPS 



Page 

15. Number of partnerships, total receipts, business receipts, depreci- 

ation, net profit, and inventory, by industrial group ................... 118 

16. Number of partnerships, total receipts, business receipts, depreci- 

ation, net profit, and inventory by selected industries and size of 
business receipts 120 

17. Number of partnerships, total receipts, business receipts, depreci- 

ation, net profit, net loss and inventory by selected industries 

and size of net profit or net loss 136 

18. Number of partnerships, total receipts, business receipts, depreci- 

ation, net profit, total assets, and inventory by selected industries 

and size of total assets 152 

19. Income statement items, by selected industries ............................ 162 

20. Income statement items by industrial division and size of business 

receipts 168 

21. Income statement items by industrial division and size of net 

profit 181 

22. Income statement items by industrial division and size of total 

assets , ,. 187 

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

of net profit to business receipts for selected industries 200 

24. Number of partnerships, business receipts, and inventory, by ratio 

of business receipts to inventory end-of-year for selected Manu- 
facturing, Wholesale and Retail trade industries 204 

25. Inventories, by method of valuation, for selected industries 206 

26. Number of partnerships and selected income and deduction items by 

State and industrial division 207 

27. Number of partnerships in Agriculture, forestry, and fisheries by 

States ...„...,„ 225 

28. Number of partnerships, by the number of partners in the partner- 

ship for selected industries and size of net profit 226 



117 



118 



U. S. BUSINESS TAX RETURNS, 1962 



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U. S. BUSINESS TAX RETURNS, 1962 



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861, 
243, 

770, 
402, 
187, 











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122 



U. S. BUSINESS TAX RETURNS, 1962 



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U. S. BUSINESS TAX RETURNS, 1962 



123 






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124 



U. S. BUSINESS TAX RETURNS, 1962 



n n o .0 

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U. S. BUSINESS TAX RETURNS, 1%2 



125 



Ul 



1*3 
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33 



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851 
2,095 
1,858 
3,854 
2,085 


1,801 
1,672 
2,980 
4,209 
5,581 


5,772 
6,609 
2,633 
1,939 
215 



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130 



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r^ lO lA 

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AJ O" O 



I I I I I 



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928,183 

575 

3,006 

8,246 

20,821 

68,230 


126,431 
295,122 
201,395 
174,364 
29,993 


)37,690 

650 

3,041 

9,215 

20,859 

68,704 


26,940 
!97,786 
>03,710 
L76,536 

30,234 



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933 

3,379 

11,065 

23,743 

77,532 


147,031 
315,509 
211,016 
176,623 
29, 993 


1,015 

3,414 

12,061 

23,781 

78,129 


47,541 
!18,583 
.13,345 
178,807 

30,234 



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2,082 
2,575 
7,604 
11,473 
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19,052 

70,951 

70,766 

302,001 

726,271 



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132 



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