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Full text of "Statistics of income"

BOSTON PUBLIC LIBRARY 



%;C8//963 



, „ i 

3 9999 06317 266 



STATISTICS OF INCOME . . . 1963 




with accounting periods ended 
July 1963 - June 1964 






OCCiDENTM. nniiFRE 

MAY 1 7 1968 

LIBRARY 

DEPOSITORY 
U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



Statistics of Income / 1963 



Corporation 

INCOME TAX 
RETURNS 



with accoutiting 
periods ended 
July 1963 -June 1964 






U. S. TREASURY DEPARTMENT 




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



Internal Revenue Service 



Publication No. 16 (3-68) 



Internal Revenue Service 



SHELDON S. COHEN 
Commissioner 

WILLIAM H. SMITH 
Deputy Commissioner 

ALBERT W. BRISBIN 

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 

ALFRED J. McKEON 

Associate Chief, Statistical Techniques Branch 

ROBERT J. TOLLIVER 

Chief, Program Management Branch 



This report was prepared under the direction of Robert A. Wilson, 
Assistant Chief of the Income, Finance, and Wealth Branch. Impor- 
tant contributions were made by Mrs. Hazel A. Beatty of the Corpora- 
tion Statistics Staff. 

Other branches of the Statistics Division assisted in development of 
the sample design and the computer systems design, the preparation 
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 Chamblee, Georgia: Kansas City, Missouri; 
Lawrence, Massachusetts: Philadelphia, Pennsylvania: and Ogden, 
Utah. 



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, 

Washington, D. C, March 5, 1968. 

Dear Mr. Secretary: 

I am transmitting the Statistics of Income- -1963, Corpora- 
tion Income Tax Returns with accounting periods ended July 
1963 through June 1964. This report was prepared in partial 
fulfillment of the requirements of section 6108 of the Internal 
Revenue Code of 1954 which provides that statistics be published 
annually with respect to the operation of the income tax laws. 

Included in this report are the annual benchmark statistics 
for corporations, with information about receipts, deductions, 
profits, income tax liability, investment credit and related 
items, and distributions to stockholders. 

New presentations include the major components from cost 
of sales and operations schedules, book net income compared to 
tax net income, fully depreciated assets still in use, and gain 
or loss on dispositions of depreciable and other business prop- 
erty as determined under Code sections 1231 and 1245. 




l^ 



Commissioner of Internal Revenue. 



Honorable Henry H. Fowler, 
Secretary of the Treasury. 



m 



Contents 



Guide to tables by subject, 

Section 

1 Corporation income tax returns, 1963: 

Period covered and returns included, 1 
Summary of 1963, 2 
Investment credit, 3 
Depreciation, 5 

Dispositions of property under sections 1245 and 1231, 8 
Cost of sales and operations, 12 
Salaries and wages, 13 
Inventories, 14 

Net income per books of account, 18 
Size of income tax, 23 

Unincorporated businesses electing to be taxed as corporations, 23 
Changes from previous reports: 
Changes in terminology, 24 
Changes in balance sheet, 24 
Changes in law: 

Insurance companies other than life insurance 

companies, 24 
Gains on sales or exchanges of certain depreci- 
able property, 28 
Includable income of Controlled Foreign Cor- 
porations, 28 
Dividends from foreign corporations: 
"Gross-up" of dividends, 28 
Sales of foreign stock, 29 
Sales of patents to Controlled Foreign Cor- 
porations, 29 
Bad debt deduction, 29 
Income tax: 

Tax rates, 30 

Statutory special deductions and income 
subject to tax, 30 
Foreign tax credit, 30 
Depletion, 31 
Changes in industrial classification, 31 
Statistical population, 32 
Explanation of terms, 33 

2 Tables for 1963, 51 

W Corporation income tax returns, historical summary, 1954 through 1963: 
Historical comparability of terms, 289 
Historical tables, 293 



4 
5 

6 



Description of the sample and limitations of the data, 303 

Source Book of Statistics of Income, 1926 through 1951 and 1953 
through 1963, 319 



Industrial classification, 1962 and 1963, 321 
# Corporation income tax return forms, 1963, 341 
8 Index, 425 



IV 



Guide to Tables ... by Subject 



Industry measurement: 

Minor industry (Table 1), 54 

Major industry, balance sheets and income state- 
ments (Table 3), 62 

Major industry, selected balance sheet and income 
statement items, by size of total assets (Table 

4). 69 

Major industry, selected items by size of business 
receipts (Table 5), 104 

Size distributions: 

Total assets (Table 2), 60 

Business receipts (Table 5), 104 

Net income or deficit (Table 9), 153 

Income taxed at normal tax and surtax rates (Tables 

11-16), 158-172 
Income tax before credits (Tables 17, 19), 180, 192 
Income tax after credits (Table 18), 188 
Investment credit (Table 19), 192 

Tax liability by type: 

Regular and alternative tax (Tables 11-15), 158-166 
Income taxed at normal tax and surtax rates, by 
size (Tables 11-16), 158-172 

Statutory special deductions, by major industrial group 
(Table 8), 144 

Payments on declarations of estimated tax: 

By size of income taxed at normal tax and surtax 

rates (Tables 11-15), 158-166 
By size of income tax before or after credits, by 

accounting period (Tables 17, 18, 20), 180,188, 196 

Region and district of filing: 

Selected income and tax items (Table 6), 141 
Number of returns, by size of total assets (Table 
7), 142 

*Cost of sales and operations (description on page 12) 
(Table 21), 197 

Inventories (description on page 14): 

Beginning and ending inventories, by major indus- 
trial group, by accounting period (Table 22), 206 
Method of valuation, by major industrial group 

(Table 23), 220 
♦Inventory writedowns (Table 24), 222 



Accounting periods: 

Tax items (Table 10), 157 

Size of tax before and after credits (Tables 17- 

19), 180-192 
Payments on declarations of estimated tax (Table 

20), 196 
Inventories (Table 22), 206 

*Book net income or deficit (description on page 18) 
(Table 25), 225 

Consolidated returns: Industrial division or size of 
total assets (Tables 26-28), 231-240 

Returns with net income: Major industrial group (Table 
29), 247 

Small Business Corporation Returns, Form 1120-S 
(Tables 30-33), 254-257 

Western Hemisphere Trade Corporation returns 
(Tables 34, 35), 258, 260 

♦Unincorporated businesses filing under section 1361 
(description on page 23) (Table 36), 262 

Depreciable assets: 

At beginning and end of year, by major industrial 
group or by size of total assets (Tables 37, 
38), 264, 266 
*Fully depreciated assets still in use, by major 
industrial group, or by size of total assets 
(description on page 7) (Tables 39, 40), 267, 270 

Investment credit (description on page 3): 

Size of tax before credits, by size of investment 

credit (Table 19), 192 
Major industrial group, by size of total assets 

(Table 41), 271 

Guideline depreciation (description on page 5): 
Major industrial group (Table 42), 276 
Size of total assets, by industrial division 
(Table 43), 278 

Gains or losses on sales of depreciable property under 
sections 1231 and 1245 (description on page 8) 
(Tables 44-46), 282-286 

Historical statistics, 1954 through 1963 (Tables 47- 
51), 293-300 



*New presentation for 1963. 



1 



Corporation Income 
Tax Returns, 1963 



PERIOD COVERED AND RETURNS INCLUDED 

Income and financial statistics for 1963 presented in 
this report were derived from a sample of the 1,382,000 
corporation income tax and information returns that cov- 
ered accounting periods ended July 1963 through June 
1964. 

All domestic and resident foreign corporations in exist- 
ence at any time during the year, unless expressly exempt, 
were required to file a return regardless of the size of 
their income. More than 1,323,000 returns were filed by 
active corporations, including about 139,000 information 
returns of income filed by Small Business Corporations 
electing to be taxed through their shareholders. Active 
corporation returns were the basis of all financial statis- 
tics presented in this report. Inactive corporation re- 
turns, defined as those showing no income or deductions, 
were filed by approximately 58,000 corporations. Finan- 
cial data from inactive corporation returns, as well as 
from returns filed by the few unincorporated businesses 
which chose to be taxed as corporations, were excluded 
from most tables. 

In order to facilitate economic and financial analysis, 
corporation statistics were based not only on returns 
with accounting periods coinciding with the calendar year, 
but also on returns with the eleven noncalendar year ac- 
counting periods ended July of one year through June of 
the following year. By defining the income year in this 
way, noncalendar year accounting periods are considered 
to be centered at the calendar year. Asa result, corpora- 
tion statistics for the income year 1963 are based on re- 
turns with calendar year accounting periods ended De- 
cember 1963 and noncalendar year accounting periods 
ended July 1963 through June 1964. The span of months 
comprising the twelve accounting periods covered by this 
report is shown in chart 1. Chart 2 shows some informa- 
tion about the use of calendar year and noncalendar year 
accounting periods. 

Changes in law occurring during the accounting periods 
covered by this report are reflected in the statistics to a 
varying degree. For some corporations the change may 
have been fully applicable, for others only partially ap- 
plicable, and for still others not applicable at all, depend- 
ing on the accounting periods used and the effective date 
of the change in law. 

Returns were due to be filed within 2-1/2 months after 
the close of the corporate accounting period. However, 
many companies were granted extensionsof time in which 
to file, so that some of the returns for the accounting peri- 



Chart 1. —ACCOUNTING PERIODS OF RETURNS IN THIS REPORT 


1 1 


1 1 




^^^^ 


^^^^- 




^ 








r 1 


t 1 




^^ 




















"^^ 




^" 


^ 










™ 


^^^^ 




^^^^H 




Col .ado. . 

yoat fetvms 


1 1 










1 1 


I 1 








^1 




1 1 




























1 1 


^^ 


^^ 


^^ 


"" 


1 1 


1 1 


1 1 


1 1 


JFMAMJ J ASONDJFMAMJ J ASONDJF MAMJ J ASOND 

l'>62 1 IW3 1 1«64 

Calendar yeor 



Chart 2. -RETURNS, NET INCOME, AND INCOME TAX: PERCENT BY 
CALENDAR AND NONCALENDAR YEAR STATUS, 1963" 



Number of active 
corporation returns 




"Excludes part-year returns 



ods covered by this report were not filed until early 1965 
and were therefore not available for statistical processing 
until later in the year. 

More current financial information, on a different basis 
and for manufacturing corporations only, is estimated 
quarterly by the Federal Trade Commission and the 
Securities and Exchange Commission and published in 
the Quarterly Financial Report for Manufacturing Cor- 
porations. 



CORPORATION INCOME TAX RETURNS, 1963 



SUMMARY OF 1963 

Total receipts, summarized in table A, amounted to 
more than $1 trillion in 1963. This was $59.4 billion or 
6 percent more than 1962 and represented the first time 
that the total receipts reported on corporation returns 
reached the trillion dollar mark. Number of returns, 
total assets, receipts, and net income are compared for 
the 2 years by size of total assets in table B. Chart 3 
shows a percentage distribution of receipts and profits 
for 1963 by industrial division. Table C presents a com- 
parison of receipts and net income for manufacturing and 
nonmanufacturing corporations. 

Table A. —ACTIVE CORPORATION RETURNS: RECEIPTS, DEDUCTIONS, AND 
NET INCOME, 1962 AND 1963 



Total receipts 

Business receipts. 
Other receipts.... 



Total deductions 

Cost of sales and operations. 
Other deduc tions 



Net income before tax^ 

Net income less tax after investment credit^ 




^Includes net profit of $0.7 billion for 1962 and $0.8 billion for 1963 not subject 
to corporation income tax because it was reported by Small Business Corporations which 
had elected to be taxed through sharenolders. 

NOTE: Detail may not add to totals because of rounding. 

Table B. --ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, TOTAL ASSETS, 
TOTAL RECEIPTS, AND NET INCOME, BY SIZE OF TOTAL ASSETS, 1962 AND 1963 



Year and size of total assets 



Total. 



Zero assets 

$1 under $100,000 

$100, 000 under $1, 000, 000 

$1,000,000 under $25,000,000 

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



1963 



Total. 



Zero assets 

$1 under $100,000 

$100,000 under $1,000,000 

$1,000,000 under $25,000,000 

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



Number of 
returns 



CD 



1,268,042 

32, 771 

708,113 

454, 730 

67, 206 

2,390 

1,289 

905 

638 



37,365 
757,841 
450, 622 

71,775 

2,549 

1,376 

967 

o92 



Total 
assets 



dottarf) 



(2) 



1, 388, 126, 547 

25,132,145 
130,176,484 
271,953,380 

82, 917, 627 

39, 558, 972 

139,575,414 

643,812,525 



1,481,235,845 

26,549,710 
129,911,385 
235,712,317 

83,381,587 
95,505,347 
149,347,005 
705,727,994 



Total 
receipts 



dotlmra} 



(3) 



949,305,342 

5,857,565 

58,249,729 

230, 928, 669 

227,353,718 

44, 376, 560 
46, 679, 856 
72,027,805 
263,331,440 



1,008,742,704 

5,324,330 

61,lo2, 519 

230,473,326 

244,194,802 

48,731,115 

50,685,226 

78,539,789 

289,131,597 



Net income 
(less 

deficit) 

(Thoummnd 
datUrm) 



(4) 



49,605,033 

137, 516 

371, 721 

5,172,779 

9,052,306 

2,519,163 
2, 917, 269 
5,254,251 

24,181,033 



54,284,740 

37,368 

362,373 

5,152,621 

9, 373, 490 

2,785,307 
3,298,233 

5,124,441 
28,144,907 



About 8 percent of the increase in receipts was due to 
the change in reporting requirements prescribed for most 
m utual fire and casualty insurance companies by the Reve- 
nue Act of 1962. The new law, described in more detail 
in the Changes in Law sectionof this report, required the 
reporting of premiums (reflected in the statistics for 
"business receipts") as well as receipts' from invest- 
ments. Previously, only the receipts from investments 
were reported (although premiums were taken into ac- 
count in the computation of tax). Mutual insurance com- 
pany receipts for 1962, from investments only, totaled 
$257,5 million. With the reporting of premiums for 1963, 
total receipts increased to $5,189.1 million. 

Total corporate net income for tax purposes amounted 
to $54.3 billion in 1963, and, as shown in table D, this was 
$4.7 billion more than in 1962. The size of this increase 
in profits was also affected by the 1962 changes in law, 
particularly by those that dealt with mutual insurance 
companies and with mutual savings banks and savings 
and loan associations. 



Chart 3. -PERCENT DISTRIBUTION OF TOTAL RECEIPTS AND NET INCOME, 
BY INDUSTRIAL DIVISION 

Percent of 
Total Receipts 




Total Receipts 
$1,008,742,704,000 



0.8 I Agriculture 



Net Income (less deficit) 
$54,284,740,000 



Table C— ACTIVE CORPORATION RETURNS: 



NUMBER OF RETURNS, BUSINESS RECEIPTS, AND NET INCOME OF MANUFACTURING AND NONMANUFACTURING CORPORATIONS, 
BY SIZE OF TOTAL ASSETS, 1962 AND 1963 



Item and size of total assets 



Increase or 
decrease (-) 



Manufacturing corporations 



Increase or 
decrease (-) 



Nonmanufacturing corporations^ 



Increase or 
decrease (-) 



Number of returns, total. 



Returns with total assets of — 

Under $100,000,000^ 

$100,000,000 or more 



Business receipts, total. 



Returns with total assets of- 

Under $100,000,000^ 

$100,000,000 or more 



Net income (less deficit), total. 

Returns with total assets of — 

Under $100,000,000' 

$100,000,000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



1,265,499 
1,543 



1,323,187 



1,321,528 
1,659 



55,029 
116 



183,149 



182,812 

337 



181,800 



181,442 

358 



-1,349 



-1,370 

21 



1,034,393 



1,083,537 

1,206 



1,141,387 



1,140,086 
1,301 



(Killion dottari) 



3'<5,120 



535,753 
308,367 



49,606 



."0,171 
..■9,43-' 



949,549 



612,741 
336,803 



54,284 



21,015 
33,269 



54,429 



25,988 
28,441 



4,578 



844 
3,334 



399, 550 



213,493 
186,167 



25,351 



9,644 
15,707 



419,349 



217,982 
201,367 



28,779 



10,219 
18,560 



19,689 



4,489 
15,200 



3,423 



575 
2,853 



373,250 
122,200 



24,255 



10, 527 
13,723 



394,759 
135,441 



25,505 



10,796 
14,709 



(9) 



56,399 
95 



21,499 
13,241 



1,250 



259 
981 



^Ihe comparability of the statistics for 1962 tmd 1963 is particularly affected by changes in the law applicable to mutual insurance companies and mutual banking and savings 
institutions. See tables M and N and Changes in Law section of this report for additional information. 
Includes returns with zero assets. 



CORPORATION INCOME TAX RETURNS, 1963 



Table D. —CORPORATION RETURNS: NUMBER, NET INCOME OR DEFICIT, INCOME 
SUBJECT TO TAX. INCOME TAX. AND INVESTMENT CREDIT, 1962 AND 1963 



Number of returns, total. 
Inactive corporations ■ ■ 

Active corporations, to 

With net income 

Without net income — 



Net income (less deficit). 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Porei^ tax credit 

Tax from recomputing prior year 
investment credit 



(1) 



1,318,757 
50,715 

1,268,(K2 
783,195 
484,847 



(2) 



1,381,077 
58,490 

1,323,187 

808,045 
515,142 



Number or 
tunount 



(3) 



62,920 
7,775 

55,145 

24,850 
30,295 



(Thouatrd ttollarf) 



49,606,038 

56,248,301 
6,642,263 

'51,722,846 

'23,930,297 

833,687 

1,564,064 



54,284,740 

61,315,228 

7,030,488 

54,331,310 

26,282,317 

1,105,552 

1,915,490 

16,155 



4,678,702 

5,066,927 

388,225 

2,608,464 

2,351,920 

271,865 

351,426 



(4) 



4.8 
15.3 

4.3 
3.2 

6.2 



9.4 
9.0 
5.8 

5.0 

9.8 

32.6 

22.5 



l^) 



'income subject to ta^c for 1962 included $2,135,501,000 in gross income of certain 
mutual insui'ance companies. In general, this amjunt was tasted at one percent. Income 
tax on gross income amounted to $21,314,000. For the 1963 provisions of law affecting 
these terms, see Changes in Law and the Explanation of Terms. 

^There was no separate line on the 1962 return forms for reporting tax from recom- 
puting prior year investment credit for returns with accounting periods ended January 
through June 1963. Therefore these amounts were not tabulated separately. 



The same provisions of the 1962 law that called for the 
reporting of business receipts by certain mutual insurance 
companies, also allowed for the deduction of their busi- 
ness losses and expenses as well as of dividends paid to 
policyholders. As a result of the reporting of business 
receipts and deductions, profits for this industry declined 
from $136.5 million in 1962, to a deficit of $108.4 mil- 
lion in 1963. Companies withnet income reported a profit 
totaling $136.8 million for 1962, as against $39.5 million 
for 1963. Because of the decline in profits and also be- 
cause of a redefinition of the mutual insurance company 
income tax base under the 1962 Act, income tax declined 
from $49.2 million to $10.8 million. A summary of the 
effect of the new law on mutual insurance company statis- 
tics is provided in table M in the Changes in Law section 
of this report. 

The Revenue Act of 1962 also placed new limitations 
on the bad debt deductions allowed mutual savings banks 
and savings and loan associations. The effect of the new 
law on the statistics for these corporations is summarized 
in table N in the Changes in Law section. Because of these 
new restrictions, the deduction reported by mutual savings 
banks declined from $129.5 million to $87.9 million. The 
smaller deduction contributed to an increase in mutual 
savings banks net income, from an overall deficit of $7.9 
million in 1962, to an overall profit of $60.3 million in 
1963. Profits of banks reporting net income increased 
from $32.1 million to $74.0 million. But, after subtracting 
from profits the statutory special deductions for dividends 
received and for prior-year net operating losses, income 
subject to tax for these banks increased only from $7.0 
million to $10.3 million. This was because of the size of 
the net operating loss deduction claimed for 1963. There- 
fore, despite the sharp increase in profits for the industry, 
income tax increased only from $1.6 million to $3.6 mil- 
lion. 

The effect of the new limitations on the bad debt deduc- 
tion was even more pronounced in the case of savings and 
loan associations, whose profits for tax purposes in- 
creased from $5.4 million in 1962 to $248.2 million in 
1963, reflecting in part, the drop in the allowable deduc- 
tion for bad debts from $804.3 million to $489.8 million. 



Also, whereas only one-fourth of savings and loan associ- 
ations reported a net income for 1962, about three-fourths 
did so in 1963. The net income of these profit-reporting 
firms was $272.2 million as opposed to $23.1 million for 

1962. Income tax for these two years was $118.4 million 
and $7.3 million respectively. 

In addition to the 1962 law changes, some provisions of 
the Revenue Act of 1964 also affected the 1963 statistics. 
But despite the lower tax rates allowed under this Act, 
income tax before credits, shown in table D, increased 
from $23.9 billion reported for 1962 to $26.3 billion for 

1963. This was partly because the change in law was not 
effective until January 1, 1964. Therefore, for purposes 
of this report, it was applicable, in general, only to cor- 
porations with accounting periods ended January through 
June 1964 and, as explained in the Changes in Law section, 
to only part of the tax they computed for the year. About 
430,000 of the more than 1,300,000 corporations report- 
ing for 1963 were thus subject to the change in tax rates. 
These corporations account for less than 15 percent of 
the income tax. 

The foreign tax and investment credits used to reduce 
income tax for 1963 are compared with similar amounts 
for 1962 in table D. The foreign tax credit allowed for 
foreign income and related taxes either paid or accrued, 
for the most part on income remitted to United States 
corporations increased to $1.9 billion for 1963. The in- 
vestment credit allowed for purchases of certain depre- 
ciable property increased to $1.1 billion. Some corpora- 
tions disposed of property for which they had claimed a 
credit in 1962 (and to a limited extent in 1961), but because 
the creditwasallowedonly if the intended useful life of the 
property was 4 years or more, these corporations had to 
pay back as added tax for 1963 the credit they had previ- 
ously claimed. As shown in table D, the tax from recom- 
puting prior-year investment credit was, $16.2 million. 



INVESTMENT CREDIT 

The investment credit, allowed under the Revenue Act 
of 1962, enabled more than 294,000 corporations to reduce 
their 1963 income tax liability by $1.1 billion. These cor- 
porations represented about one-fifth of the more than 
1,323,000 corporations that filed income tax returns, and 
almost half of the 609,000 that reported an income tax. 

Manufacturing corporations reported over 50 percent of 
the total credit for 1963, while public utility corporations 
reported about 30 percent. As shown in table E, the total 
cost of the depreciable assets purchased and eligible for 
the investment credit in 1963 was $27.8 billion. For com- 
parison, total gross depreciable assets in 1963 as pre- 
sented in this report were valued at $503.7 billion. 

The total cost of depreciable assets eligible for the in- 
vestment credit included $449.3 million attributable to 
Small Business Corporations electing to be taxed through 
their shareholders. The cost for these companies was 
apportioned to shareholders for use in computing their 
own investment credits. Consequently, the investment 
qualified for credit based on this cost, as well as the 
credit and the items involved in its computation were 
reported by the shareholders on their individual (or 
fiduciary) income tax returns and are therefore not re- 
flected in the statistics in this report. 



CORPORATION INCOME TAX RETURNS, 1963 



Table E.— ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS AND 
INVESTMENT CREDIT ITEMS, 1962 AND 1963 



Table F.— ACTIVE CORPORATION RETURNS: INVESTMENT CREDIT ITEMS 
FOR MANUFACTURING AND PUBLIC UTILITY CORPORATIONS, 1963 





1962 


1963 


Increase 


Item 


Number or 
amount 


Percent 




(1) 


(2) 


(3) 


(4) 




1,268,042 
1,144,376 

336,305 
123,666 

23,823 

22,239,867 

19,508,386 

1,132,674 

0) 

249,366 
833,687 

303,741 
237,424 


1,323,187 
1,184,075 

402,901 
139,U2 

36,799 

27,302,977 

24,295,863 

1,411,604 

74,910 
307,990 

294,763 
1,105, 552 

625,535 
449,330 


55,145 
39,699 

66,596 
15,446 

12,976 

5,063,110 

4,787,477 

273,930 

(M 

45,397 
271,865 

321,794 
211,906 


4 3 




3 5 


With cost of property used for invest- 


19 8 


Form 1120-S 


12 5 


With cost of property usable for in- 




Retuxns other than Form 1120-S: 

Cost of property used for investment 


22 8 


Investment qualified for credit 

thousand dollars. . 

Tentative investment credit 

thousand dollars.. 

Investment credit carryforward: 


24.5 
24.6 




H 


Investment credit: 








Unused investment credit 

thousand dollars.. 

Form 1120-S: 

Cost of property usable for investment 


106.0 
89 3 







^There was no separate line for this item on the 1962 return forms. These forms 
were used for accounting periods ended Januaiy through June 1963 that were included in 
the 1962 statistics, and for accounting periods ended July through November 1963 that 
were included in the 1963 statistics. (The investment credit carryforward was not 
applicable to accounting periods ended before Januaiy 1963. ) 

The investjnent credit itself and other items related to this cost were reported by 
shareholders on their individual or fiduciary income tax returns and are therefore not 
reflected in the statistics. 

Investment qualified for credit, also shown in tables E 
and F, amounted to $24.3 billion. This was an amount de- 
rived from the cost, upon which the "tentative credit" 
was based. The size of the qualified investment depended 
on the length of the useful lives of the property purchased, 
but could not exceed $50,000 in the case of used property. 
The longer the property life, the larger the percentage of 
its cost that was recognized as qualified investment. As 
shown in table F, investment qualified for credit was over 
85 percent of the property cost reflecting the predomi- 
nance of investments in longer lived depreciable assets. 
The actual percentages used in computing qualified in- 
vestment were 33-1/3 for property lives of 4 but less than 
6 years, 66-2/3 for property lives of 6 but less than 8 
years, and 100 for property lives of 8 years or more. 
Property with a useful life of less than 4 years was not 
eligible for the investment credit. 

There was a limitation on qualified investment for pur- 
poses of public utility property. The amount qualified 
could not exceed three -sevenths of the total obtained after 
applying the percentages previously described. However, 
in completing Form 3468, "Computation of Investment 
Credit" (reproduced at the back of this report), corpora- 
tions that purchased public utility property were asked 
to reportqualifiedinvestment before this limitation. Since 
this form was the source of the statistics on the items re- 
lated to the investment credit, "investment qualified for 
credit" as used in this report is somewhat higher than 
"qualified investment" defined in the law. 

Tentative or earned credit was 7 percent of qualified 
investment and, as shown in table E totaled $1.4 billion. 
In arriving at this amount, corporations that purchased 
public utility property were asked to compute the tentative 
credit as 3 insteadof 7 percent of the qualified investment 
in this type of property, in order to offset the reporting 
of the total amount of qualified investment before limita- 
tion. 



Item 


All 
industrial 
divisions 


Manufac- 
turing 


Public 
utilities 


Other 




(1) 


(2) 


(3) 


(4) 




(Thoumand thltaru) 


Cost of property used for investment 
credit 


27,752,307 

27,302,977 

449,330 

24,295,863 

1,411,064 

307,990 

1,105,552 

625,535 


11,367,326 

11,242,670 
124,656 

10,125,720 

701,710 

117,453 

573,223 

251,600 


10,326,709 

10,274,083 

52,626 

9,716,213 

421,197 

102,462 

331,211 

194,174 


6,058,272 

5,786,224 

272,048 

4,453,930 

288,157 

88,075 

201,118 

179,761 


Other than Form 1120-S 




Investment qualified for credit 


Investment credit carryforward 







These modifications to the computation required in 
determining the investment credit for public utility prop- 
erty in no way affected the size of the credit allowed. 
They should be taken into consideration though in compar- 
ing the statistics for investment qualified for credit with 
the statistics for the tentative investment credit. 

Although the "public utility property" could have been 
purchased by any corporation and was therefore not 
limited to the cost of property shown for public utility 
corporations, the statistics for the utility division most 
clearly reflect the limitations prescribed in the law. 
Thus, table F shows that while the investment qualified for 
credit was fairly close as between manufacturing and pub- 
lic utility corporations, the tentative credit for public 
utility corporations was muchless than for manufacturing 
corporations. 

Corporations were not always able to use in any one 
year all of the credit they earned on that year's invest- 
ments. For example, corporations with no income tax to 
report were unable to use any of the credit, and corpora- 
tions reporting an income tax were limited by law in the 
amount of credit they could claim based on the size of 
their income tax liability. Unused credit could be carried 
back, and then if necessary carried forward in computing 
the investment credit for a prescribed number of years, 
(The investment credit carryforward is discussed further 
in the Explanation of Terms,) 

Unused investment credit for 1963 amounted to $625,5 
million. This amount was cumulative, that is, it also in- 
cluded any carryforward from 1962 (and to a limited ex- 
tent, from 1961 accounting periods ended January through 
June 1962) which could not be included in the credit 
claimed for 1963, Unused investment credit as shown in 
the statistics was not reported as such on the tax return, 
but was derived for the statistics by subtracting the in- 
vestment credit from the sum of tentative credit and in- 
vestment credit carryforward on a return by return basis. 
When there was no investment credit, the sum of tentative 
credit and investment credit carryforward became the un- 
used credit through this subtraction. 

This subtraction did not always work because in some 
cases the investment credit exceeded the sum of tentative 
credit and investment credit carryforward. In part, this 
may have reflected the inclusion in the investment credit 
of a carryforward of prior unused amounts. Since there 
was no provision made on the return form used by cor- 
porations with 1963 accountingperiodsended July through 
October 1963 for reporting any prior year unused invest- 



CORPORATION INCOME TAX RETURNS. 1963 



merit credit carried forward, there was no way to verify 
the inclusion of a prior year amount in the current year 
credit. For purposes of the statistics though, it was as- 
sumed for these returns that the result of the subtraction 
described above was zero and that there was no unused 
credit as a result. 

Some corporations failed to include in their tax returns 
all of the information needed to substantiate their invest- 
ment credit. If only part of the information was lacking, 
it became possible to derive estimates for most of the 
missing data. These estimates are reflected in the 1963 
statistics. (Estimating was not employed for 1962 so the 
statistics for the 2 years are not strictly comparable.) 
If no information at all was reported, no estimating was 
possible; no attempt was made to reconstruct the invest- 
ment credit carryforward by using prior year records. 
Because of incomplete reporting not resolved by estimat- 
ing, and because of the reason described in the previous 
paragraph, the subtraction of investment credit from the 
sum of tentative credit and credit carryforward will not 
yield the statistics shown for the 1963 unused credit. 

The statistics for the investment credit carryforward 
for 1963 are closely related to the unused investment 
credit shown in Statistics of Income for 1962, As a rule, 
the 1963 statistics are slightly lower for reasons such as 
the following: (1) some corporations with an unused credit 
for 1962 had liquidated by 1963, (2) corporations with 1963 
accounting periods ended January through June 1964 were 
able, because of the effective date of the investment credit 
provisions, to first carry back any 1962 unused credit to 
1961 accounting periods, before carrying forward the 
remainder to 1963. 

This relationship is generally borne out by the statis- 
tics. There were exceptions in some industries and be- 
cause of them the total amount carried forward to 1963 
appears to be somewhat larger than the 1962 figure for 
unused credit. This is principally due to taxpayer re- 
porting variations. The unused credit, as previously de- 
scribed, was a derived amount. Therefore any variations 
in the reporting of tentative investment credit could lead 
to variations in amounts derived for the unused credit. 
In addition, corporations did not have to file Form 3468 
(or its equivalent) if they had no income tax that could be 
offset by investment credit. Thus, for example, they 
might not have reported the necessary information with 
which to derive the unused credit for 1962 if they had no 
tax for 1962. If they had a tax for 1963, an amount based 
on the 1962 unused credit would have been reflected in 
the investment credit carryforward reported in connection 
with their 1963 credit computation. 

Of all the tables in this report with information about 
the investment credit, table 19 is the most unique in that 
it distributes the investment credit by its size in relation 
to the size of the income tax. The statistics show that the 
149 returns with investment credit of $1 million or more 
accounted for 45 percent of the total amount claimed by 
corporations, and that 26 of these returns showed an in- 
come tax liability of $1 million but less than $10 million 
while 123 showed an income tax liability of $10 million or 
more. 

Table 19 also shows that over 200,000, or nearly 70 
percent of the returns with investment credit, showed a 
credit of less than $500. About two-thirds of these 200,000 
returns also showed an income tax of less than $5,000. 



However, the amount of the investment credit reported 
on returns showing a credit of less than $500 is not 
available because data were rounded to the nearest 
thousand dollars for statistical processing. It was there- 
fore not possible to tabulate these amounts. Furthermore, 
the statistics for income tax after investment credit and 
for unused investment credit were derived amounts, 
obtained by subtracting the rounded amounts of invest- 
ment credit from the rounded amounts of income tax and 
of tentative investment credit and investment credit 
carryforward. These subtractions could not be made for 
returns with investment credit of less than $500. This 
limitation of the statistics has to be taken into account 
when using the aggregated statistics for income tax after 
investment credit and for unused investment credit, 

DEPRECIATION 

Six tables in this report present statistics on the general 
subject of depreciation, including depreciable assets, fully 
depreciated assets, and use of the 1962 guidelines. 

Depreciation Under Revenue Procedure 62-21 

Revenue Procedure 62-21 applicable to income tax re- 
turns filed on or after July 12, 1962, provided new guide- 
lines and rules for determining the useful lives of de- 
preciable assets and the reasonableness of the depreci- 
ation claimed for tax purposes. The guideline lives were 
in most cases substantially shorter than those authorized 
previously and were based on broad industry groupings, 
rather than on an item-by-item basis without regard to 
industry. 

The procedure included a "reserve ratio" test which 
could be used by a company to justify continued use of the 
guidelines useful lives, or to facilitate the adoption of 
asset lives even shorter than those suggested as long as 
they were consistent with retirement and replacement 
practices actually used by a company. This ratio was 
based on the approximate relationship between useful lives 
and replacement practices and, in addition to the lives 
used, took into consideration the depreciation methods uti- 
lized and the rate of growth of a company's assets. The 
reserve ratio, computed for each class of assets de- 
scribed in the guidelines, was equal to the sum of 
current and prior year depreciation on the assets in the 
class, divided by the cost of the 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. 

The results of the reserve ratio test were not neces- 
sarily binding. The company was allowed the right to 
establish the reasonableness of its depreciation in other 
ways. Even if the class life used had to be lengthened, 
no penalty was assessed for the years in which the de- 
preciation deduction was based on too short a class life, 

A new company was allowed to use the guideline lives 
throughout the first replacement cycle before having to 
justify them. Thereafter, if the company's replacement 
practices did not meet the reserve ratio test, the company 
could, by the use of established procedures, resort to 
other factors to demonstrate that its retirement and re- 
placement practices were consistent with the class life 
being used. 



CORPORATION INCOME TAX RETURNS, 1963 



Under a transitional rule, the reserve ratio test was 
considered to be met for the first three taxable years 
(for which returns were due to be filed after July 12, 
1962), but the three-year grace period was not applicable 
to any taxable year ended after March 31, 1965, in the 
case of corporations. Under another transitional rule, the 
reserve ratio was considered met if the company demon- 
strated during a specified period of years that it was 
moving in the direction of replacement practices con- 
sistent with the life claimed for tax purposes. 

Almost 105,000 corporations reached a decision to use 
the new guidelines in 1963, compared to 93,000 in 1962. 
Total depreciation reported under Revenue Procedure 
62-21 amounted to $10.3 billion in 1963, an increase of 
almost 15 percent over the $9.0 billion reported in 1962. 
Guideline depreciation accounted for over one-third of 
the $29.5 billion in total corporate depreciation in 1963. 
As shown in table 43, corporations with assets totaling 
$25 million or more reported $8,8 billion of the total de- 
preciation computed under the procedure. 

A corporation 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 corporation's 
assets in a given class. Also, all assets of all divisions 
of a corporation which were within a guideline class had 
to be included, once an election was made to have the 
class covered by the procedure. In the case of an affiliated 
group filing a consolidated return, the guideline lives 
could be applied to each corporation separately, regard- 
less of the fact that the corporations were represented 
in a single income tax return. There were more than 
19,000 returns on which only part of total depreciation 
was determined under Revenue Procedure 62-21. These 
returns, however, accounted for 80 percent of the de- 
preciation under the guidelines. 

Smaller companies were less inclined to use the Reve- 
nue Procedure because in many instances they were 
already using depreciable lives shorter than those used 
by the larger firms. This may be evidenced by compar- 
ing the statistics for depreciation to depreciable assets 
in table 2, for example, which shows that the smaller the 
corporation, the larger is depreciation in relation to de- 
preciable assets. 

Not all of the corporations electing the guideline rules 
may have indicated this fact on their tax returns. The 
rules provided that the election could be affirmed at the 
time the income tax return was filed, or later on, either 
through an amended return, by claims for refund, or at 
time of any subsequent audit of the income tax return by 
the Internal Revenue Service. The depreciation statistics 
in this report are based on taxpayer decisions that were 
reflected on their income tax returns for 1963 as origi- 
nally filed. Data from amended returns are, in general, 
not reflected in the tables. As a result, the depreciation 
statistics under the guideline procedure may be somewhat 
understated. 

The source of the statistics on depreciation claimed 
under Revenue Procedure 62-21 was the statement in the 
income tax return in support of total depreciation. The 
corporation income tax return forms required that the 
amounts computed under the guidelines be separately 
summarized. Not all corporations with depreciation in- 
cluded a supporting statement in their income tax returns. 



The extent to which these corporations may have used 
Revenue Procedure 62-21 for their depreciation is there- 
fore unknown. 

Total Depreciation 

As previously pointed out, the depreciation under Reve- 
nue Procedure 62-21 was obtained for the statistics from 
the statements filed as part of the income tax return in 
support of total depreciation claimed. But total depreci- 
ation reported in these statements did not always coincide 
with the amount reported as the depreciation deduction in 
the tax return income statement for reasons which are 
explained below, even after certain adjustments were 
made to the deduction for the statistics. Therefore, two 
different sets of depreciation statistics were tabulated 
based on the two different data sources. In addition, a 
third set was also tabulated because in some cases cor- 
porations did not include in their income tax returns the 
statements in support of depreciation. Each set of de- 
preciation statistics is described separately below. 

Returns with depreciation deduction 

The depreciation deduction is the amount shown as 
"depreciation" in the income statement statistics such as 
in table 2 of this report. Where two sets of depreciation 
statistics appear in the same table, such as in table 42, 
this amount is describedas the "depreciation deduction." 

Corporations in most industries reported almost all of 
their depreciation as a separate deduction on the line 
provided for this purpose on the various return forms. 
Depreciation could also be properly included in certain 
other deduction items on the return, principally as part 
of the cost of sales and operations. In those instances 
when depreciation could be found in cost of sales and 
operations schedules, the amount was transferred to the 
depreciation deduction statistics. The results show: 

Number of returns with depre- 
ciation deduction 1,088,935 

Depreciation deduction $29.6 billion 



Returns with depreciation statements 

Total depreciation accounted for in supporting state- 
ments and shown in table 42 included not only the amounts 
reported by the corporation for its depreciation deduction, 
but amounts included in other deductions as well. The 
latter comprised the depreciation in the cost of sales and 
operations and, in addition, smaller amounts in such other 
deduction items as advertising for the office equipment in 
an advertising department. The depreciation statements 
did not indicate which specific deductions in the income 
statement included depreciation. 

In many cases, there was no difference at all between 
the depreciation deduction and the depreciation in state- 
ments and this is partially evidenced by the statistics in 
table 42 which show, for some industry groups, that the 
two depreciation amounts were equal. This equality was 
attributable in part to the statistical adjustment described 
above for the depreciation identified in cost of sales and 
operations schedules. 



CORPORATION INCOME TAX RETURNS, 1963 



Table 42 statistics also show, in total and for many of 
the industry groups, that the depreciation deduction even 
after adjustment remained somewhat less than the depre- 
ciation from statements. This was due to the inability to 
identify for the statistics all of the depreciation included 
in the various deductions in the income statement. Also, 
not all returns with depreciation statements included a 
separate deduction for depreciation. The deduction was 
reported on 2,477 fewer returns than the number of re- 
turns with depreciation statements. This anomaly was 
attributable to those instances when all depreciation was 
included in some unidentified deduction in the income 
statement. 

The reverse situation is also evidenced in table 42 for 
several industry groups. For these groups, the depreci- 
ation deduction exceeded the depreciation from state- 
ments. These were the result of taxpayer reporting vari- 
ations that necessitated some additional adjustments to 
the deduction statistics. Examination of schedules sub- 
stantiating the amortization deduction occasionally re- 
vealed that some corporations had reported the amounts 
they had written off on assets such as patents or on lease- 
hold improvements as amortization instead of as depre- 
ciation. These amounts were then transferred to the 
depreciation deduction for the statistics, but no similar 
adjustment was made for the depreciation obtained from 
statements. 

The overall totals for returns with depreciation state- 
ments as shown in table 42 are: 

Number of returns with depre- 
ciation statements 1,043,305 

Depreciation from statements $29.0 billion 

Depreciation deduction on 

returns with statements $28.9 billion 

Returns with and without depreciation statements 

A comparison of the depreciation deduction shown in the 
income statement statistics in table 2 with the deprecia- 
tion from statements in table 42 shows the deduction to 
be over $500 million larger. This apparent inconsistency 
can be traced to the fact that some returns with a deduc- 
tion for depreciation did not include the supporting state- 
ment. As a result of this nonresponse, while the total de- 
preciation deduction amounted to $29.6 billion, the total 
depreciation obtained from statements was only $29.0 
billion. 

In order to cope with the 46,000 returns without depre- 
ciation statements, the depreciation deduction on these 
returns was substituted in tables 37, 38, 39, and 40 for 
the depreciation that should have been reported in the 
missing statements. By combining the depreciation from 
statements with the depreciation deduction on the 46,000 
returns, the following third set of depreciation statistics 
was derived for these tables: 

Number of returns with and with- 
out depreciation statements....... 1,091,411 

Depreciation $29.7 billion 

For purposes of tables 37, 38, 39, and 40, it had to be 
assumed for the statistics on guideline depreciation that 
none of the substituted depreciation deduction was de- 
termined under Revenue Procedure 62-21. 



Fully Depreciated Assets Still in Use 

The depreciation schedules on corporation income tax 
returns for 1963 provided for the separate reporting of 
the cost (or other basis) of fully depreciated assets still 
in use. Statistics for those returns that showed fully de- 
preciated assets still in use are presented in table 39 (by 
major industrial group) and in table 40 (by size of total 
assets). 

The statistics show that there were 102,000 returns, or 
about 10 percent of the corporations with depreciable 
assets reported in their balance sheets, with fully depre- 
ciated assets still in use. These assets were fully de- 
preciated for tax purposes and not necessarily for book 
purposes, so this comparison is not entirely valid since 
the depreciable assets in the statistics generally repre- 
sent book values. Moreover, in some cases the fully 
depreciated assets still in use may not have been reflected 
in the depreciable asset figures at all. Keeping in mind 
the possible limitations inherent in relating these statis- 
tics, tables 39 and 40 show that the cost of fully depreci- 
ated assets still in use was nearly $5.0 billion, or about 
10 percent of the depreciable assets (and 20 percent of 
the accumulated depreciation) shown on tax returns with 
these amounts reported, andslightly less than one percent 
of the depreciable assets for the total number of returns. 

The separate reporting of fully depreciated assets still 
in use often depended on how the corporation accounted 
for its depreciable assets. Not all accounting methods 
readily permit such reporting. Single asset accounts 
whereby assets are individually accounted for, facilitate 
such identification. These accounts are more generally 
used by smaller corporations. But multiple asset ac- 
counts, whereby assets are grouped together based on 
some common characteristic, do not automatically pro- 
vide for such reporting. These accounts are more gener- 
ally used by the larger corporations. Assets are either 
left in these accounts until they are physically retired, 
or removed from then when fully depreciated. In either 
case, these assets are usually lost for practical consid- 
eration unless provision is made for placing them in a 
special fully depreciated asset account. Thus, for rea- 
sons of accounting, the statistics on fully depreciated 
assets still in use are probably somewhat understated, 
particularly in the larger asset size classes in table 40. 

That the percentage of fully depreciated assets relative 
to total depreciable assets is so low may thus be attributed 
in part to the method used to account for depreciable as- 
sets. But, it should also be recalled that the cost of such 
assets reflects the values of a relatively early period in 
time compared with the values of the overwhelming bulk 
of depreciable assets which represent more recent ac- 
quisitions. Therefore, the growth in depreciable asset 
accounts based on both real and also price factors, would 
cause the older, fully depreciated, assets which are still 
in use to be low when compared with total depreciable 
assets. 

There are other factors that also have a bearing on the 
interpretation of the fully depreciated asset statistics. 
One involves the sale or exchange of such assets in order 
to reestablish some depreciable base. Thus, fully depre- 
ciated assets may have been sold or exchanged for similar 
assets which then became eligible for depreciation. One of 
the tax advantages accruing from such transactions may 



8 



CORPORATION INCOME TAX RETURNS. 1963 



have disappeared with the enactment in 1962 of Code sec- 
tion 1245 which denied capital gains treatment to such 
dispositions, 

A second factor involves assets with short remaining 
depreciable lives. Faced with the possibility that these 
assets would become fully depreciated while still in use, 
some corporations may have extended the remaining use- 
ful lives and depreciation deductions instead of allowing 
the property to fall into the category of fully depreciated 
assets still in use. 

A third factor involves taxpayer nonresponse. There is 
no way of knowing to what extent corporations restrained 
from answering the request for information on fully de- 
preciated assets and no attempt was made for the statis- 
tics to distinguishanswersof "zero" for fully depreciated 
assets still in use, from no answer at all, 

A fourth factor relates to the use of the depreciation 
guidelines outlined in Revenue Procedure 62-21. The 
statistics in tables 39 and 40 show that while only 11,000, 
or about 10 percent of the corporations reporting fully 
depreciated assets still in use, also reported use of the 
depreciation guidelines, the depreciated assets on their 
returns exceeded $2,2 billion, or nearly half of the total 
fully depreciated assets reported on corporation income 
tax returns for 1963, Guideline depreciation reported by 
these corporations amounted to $1,3 billion compared with 
$10,3 billion, the total of corporate guideline deprecia- 
tion. Guideline depreciation represented nearly one -third 
of all depreciation claimed by corporations for 1963. 

The large proportion of fully depreciated assets still 
in use reported on returns showing guideline depreciation 
may have been identified in connection with the changeover 
to the method of accounting for depreciable assets set 
forth in the Revenue Procedure. One of the requirements 
for using the guideline procedures was that corporations 
first group their depreciable assets into specified types 
of multiple asset accounts set up along industrial activity 
lines. This meant that corporations using other types of 
multiple asset accounts had to regroup their holdings 
along the lines required, while corporations that previ- 
ously had used single item accounts had to group their 
assets into these multiple asset accounts. In either case, 
the Revenue Procedure required that any fully depreciated 
assets still in use be separately identified and restored 
to the depreciable asset and accumulated depreciation 
accounts as part of the prerequisite that depreciable 
property lives be consistent with actual retirement and 
replacement practices. 

However, some corporations using the guidelines may 
have refrained from reporting assets as fully depreciated 
on their tax returns since they had restored them to their 
depreciation accounts under the guideline rules. Other 
corporations may have delayed their decision to adopt the 
new depreciation procedure because of problems in iden- 
tifying and accounting for fully depreciated assets. More- 
over, once identified and restored to the depreciation 
base, unduly large amounts of fully depreciated assets 
still in use could result in the company's failing to pass 
the reserve ratio test that was built into the guideline 
procedures as a check on the reasonableness of the de- 
preciation deduction. This test, by relating accumulated 
depreciation to gross depreciable assets, provided an ap- 
proximate check on the relationship between group useful 
lives and replacement practices. Additional information 



about the guidelines and on guideline depreciation may be 
found under the heading. Depreciation, in this report. 



DISPOSITIONS OF PROPERTY UNDER 
SECTIONS 1245 AND 1231 

Tax Treatment 

The tax definition ofcapital assets differed significantly 
from the accounting conceptof the term. In general, capi- 
tal assets for tax purposes meant property held as an 
investment, so that property used in the ordinary course 
of business operations was excluded. Inventories, prop- 
erty held primarily for sale during the ordinary course 
of business, and also real and depreciable property, were 
among the property types specifically excluded from the 
tax definition of capital assets. As noncapital assets, 
losses on their sale or exchange could be deducted in full 
as ordinary business losses. Losses on the disposition 
of capital assets could be deducted only against capital 
gains, with a 5 year carryover period allowed for unused 
losses. 

Code section 1231 was designed to provide special tax 
treatment for gains and losses realized on the disposition 
of certain types of assets that were not considered capital 
assets for tax purposes. Losses on the sale or exchange 
of section 1231 assets in common with other ordinary 
business losses continued to be deductible in full against 
all income. Section 1231 also provided that if the property 
was held for more than 6 months, a gain on its sale or 
exchange could be treated as if it was a gain from the sale 
or exchange of a capital asset, held for more than 6 
months, against which capital losses could be offset. As a 
long-term capital gain, the maximum tax rate was 25 per- 
cent. Thus under section 1231, when a disposition of prop- 
erty resulted in a gain, the generally more beneficial 
treatment as a long-term capital gain was allowed, but if 
the disposition resulted in a loss, the generally more 
beneficial treatment as an ordinary loss applied. 

Until amended by the Revenue Actof 1962, section 1231 
was designed to deal primarily with gains and losses on 
sales or exchanges of real and depreciable assets used 
in trade or business. The special tax benefits it afforded 
on gains from dispositions of most depreciable assets 
were modified by new Code section 1245, Generally, with 
respect to depreciable assets, gains and losses are com- 
puted based on the difference between the selling price 
and the unrecovered cost. The size of the unrecovered 
cost is determined by the depreciation methods and prop- 
erty lives used over the years for tax purposes. If these 
practices result in larger deductions, particularly in the 
earlier years of an asset's life, the decline in the value 
of the property recorded for tax purposes can exceed the 
actual decline, resulting in a taxable gain. Before enact- 
ment of section 1245, section 1231 provided that this gain 
could be treated as a long-term capital gain rather than as 
ordinary income even though the annual depreciation de- 
ductions that helped increase the size of the gain had been 
used to reduce ordinary income. In effect, under the old 
law ordinary income had been converted to capital gain. 

New Code section 1245 provided that any gain realized 
that was due to depreciation would henceforward be treated 
as ordinary income. Because Code section 1245 was only 
enacted in 1962, it was decided that the depreciation 



CORPORATION INCOME TAX RETURNS, 1%3 



"recapture" would apply only to depreciation (or amorti- 
zation in the case of Government-certified emergency 
facilities), allowed or allowable for taxable years ended 
after December 31, 1961, on assets disposed of during 
taxable years beginning after December 31, 1962. All 
other gains from dispositions of depreciable assets not 
covered by the new law continued to be included in the 
computation of net gain or loss under section 1231 as 
described later on. 

The depreciable assets to which the ordinary gain 
treatment under section 1245 could apply comprised: 

1. Tangible personal propierty other than livestock, 
regardless of the business activity in which used. Tan- 
gible personal property meant all property contained in 
or attached to a building (such as machinery or equipment) 
and included certain types of property even though it was 
only accessory to a building (such as grocery store 
counters or printing presses), or physically located out- 
side a building (such as gasoline pumps). 

2. Intangible personal property (such as copyrights, 
patents, or leasehold costs). 

3. Tangible real property (excluding buildings and 
their structural components) which was at some time an 
integral part of certain specified business activities (such 
as blast furnaces, oil and gas pipelines, and railroad 
tracks), or which constituted research or storage facili- 
ties used in connection with such business activities. 
The activities specified were manufacturing, production, 
or extraction, or the furnishing of transportation, com- 
munication, electrical energy, gas, water, or sewage 
disposal services. 

Even with the modifications brought about by Code sec- 
tion 1245, section 1231 continued to deal with real and 
depreciable property used in trade or business. The 
special tax treatment it afforded was also extended to 
sales or exchanges ofcertain other types of property used 
in trade or business, and to certain transactions that 
were equated with sales or exchanges, either of property 
used in trade or business, or under certain conditions, of 
tax-defined capital assets. 

Taking into account the changes to section 1231 caused 
by the new law, the "sales or exchanges" of "property 
used in trade or business" covered under section 1231 
were: 

1. Certain depreciable property other than realty 
held for more than 6 months and used in trade or busi- 
ness, but only to the extent that its disposition resulted 
in a gain under section 1245, which was based on the de- 
preciation allowed or allowable prior to January 1, 1962, 
in taxable years beginning after December 31, 1962. 
Section 1245 property is described in more detail above. 

2. Depreciable property (other than real property and 
livestock) held for more than 6 months and used in trade 
or business, if a loss was realized upon its disposition, 
or a gain in the case of property not covered by section 
1245. 

3. Real property, depreciable or nondepreciable (in 
other words, buildings or land), held for more than 6 
months and used in trade or business. 

4. Timber cut by the taxpayer during the year if 
owned, or held under contract to cut, for 6 months before 
the beginning of the taxable year and if an election was 
made under section 631 to treat the net gain or loss from 



such cutting as a gain or loss from sale or exchange of 
property used in trade or business. 

5. Coal or timber owned for more than 6 months, if 
disposed of under a royalty contract whereby the owner 
retained an economic interest in the property and under 
provisions of section 631, treated the net gain or loss on 
the gross royalty as a net gain or loss from sale or ex- 
change of property used in trade or business. 

6. Unharvested crops disposed of with the land used 
in the business of farming if the land was held for more 
than 6 months. 

7. Livestock (except poultry) held for drafting, 
breeding, or dairying purposes, and held for 12 months 
or more. 

"Sales or exchanges" under section 1231 were also 
construed to cover involuntary or compulsory conversions 
not only of the typesof property used in trade or business 
described above, but also of capital assets used in the 
business and held for 6 months or more. Gain or loss 
from involuntary conversions resulted from destruction, 
theft, or seizure, or requisition or condemnation. Unin- 
sured losses from fire, storm, shipwreck, or other casu- 
alty, or from theft, were not taken into account. 

Statistics on Sections 1245 and 1231 

Statistics for corporations reporting transactions under 
sections 1245 and 1231 are shown in table 44 by major in- 
dustry group and in tables 45 and 46 by size of income 
(taxed at normal tax and surtax rates) or deficit. Table 
G summarizes some of the major effects of the 1962 law 
change. Schedule D of the Form 1120 reproduced at the 
end of this report shows how the gains under section 
1245, net gains or losses under section 1231, gains and 
losses from sales of capital assets, and gains and losses 
from sales of noncapital assets, are interrelated. The 
following description summarizes some of the results of 
these computations in the corporation income tax return 
by showing how tables 44, 45, and 46 are related to one 
another. 



Table C— NET GAIN OR LOSS UNDER CODE SECTION 1231, GAIN UNDER CODE 
SECTION 1245, AND RELATED ITEMS, 1962 AND 1963 



NUMBER OF RETURNS 

Returns with transactions under section 1231 — 
With net gain or loss 

"Other" gain under section 1245 

With net gain 

"Other" gain under section 1245 



Returns with net long-term capital gain reduced by net 
short-term capital loss 



Returns with net gain or loss, noncapital assets. 

AlffiUNT 

Net gain or loss under section 1231: 

Net gain (less loss ) 

"Other" gain under section 1245 

Ordinary gain under section 1245^ 



Net gain under section 1231: 

Net gain 

"Other" gain under section 1245. 
Ordinary gain under section 1245^. 



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

loss 



Net gain or loss, noncapital assets. 



91,532 
64,416 



152,532 

107,492 



114,262 
53,789 
76,298 
32,684 



138,584 

150,383 



1,088.1 



3,766.5 
1,386.4 



1,083.7 
371.0 
170.2 



1,361.9 
331.5 
124.4 



1,459.3 



^Prior to the Revenue Act of 1962, ordinary gain under section 1245 would have been 
included in the coniputation of net gain or loss under section 1231 and thereby eligi- 
ble for inclusion in the statistics for net long-term capital gain reduced by short- 
term capital loss. After the 1962 Act, this ordinaiy gain was included in the 
statistics for net gain or loss, noncapital assets. 



10 



CORPORATION INCOME TAX RETURNS, 1963 



Table 44 shows that dispositions of depreciable property 
under section 1245 were reported on 57,474 returns. 
Table 45 shows that gains were reported on 53,789 re- 
turns so that breakevens between the gross sales price 
and the unrecovered cost accounted for the remaining 
3,685 returns. The total gain under section 1245 was 
$591.3 million. Depreciation "recaptured" (amounts 
allowed or allowable after December 31, 1961) amounted 
to $329.8 million (table 44, column 8) and, as indicated in 
tables 44 (column 7) and 45 (column 7), was reported by 
more than 40,000 corporations. Since ordinary gain treat- 
ment applied to the lesser of the amount "recaptured" 
and the total gain, the actual gain taxed to these corpora- 
tions as ordinary income was $170.2 million. Under prior 
law this amount would have been eligible for capital gains 
treatment under section 1231. 

Under the new law only the "other" gain under section 
1245 (the difference between total gain and ordinary gain) 
was carried into the computation of net gain or loss under 
section 1231. Therefore, as shown in table 45, column 11, 
a maximum of $371.0 million was eligible for capital 
gains treatment under section 1231. In fact though, only 
$331.5 million was included in long-term capital gain, 
because as shown in table 45 (columns 18 and 23), the 
remainder was offset by losses in the section 1231 com- 
putation and was therefore reported on returns with a net 
loss (or breakeven) under section 1231. By further limit- 
ing the statistics to the taxable returns included in column 
18, nearly $261.5 million ($248.5 million on returns with 
income taxed at normal tax and surtax rates and $13.0 
million on other taxable returns) was taxable to corpora- 
tions at the 25 percent rate applicable to long-term capital 
gain. 

Tables 44 and 46 show that altogether there were 
114,262 returns with net gain or loss under section 1231. 
Net gains were reported on 76,298 of these returns and 
amounted to $1,361.9 million. Net losses (or breakevens 
between gains and losses) occurred on the remaining 
37,964 returns and totaled $278.2 million. 

Almost half of the time the net gain under section 1231 
included the "other" gain under section 1245. Thus, the 
section 1231 net gain reported on 76,298 returns shown 
in table 46 (column 12), included the section 1245 "other" 
gain reported on the 32,684 returns shown in table 45 
(column 15). Bearing in mind that the gain under section 
1231 is a net amount and that section 1245 applied to 
gains only, it may be said that as shown in table 46 
(columns 16 and 17) about $331.5 million or one-fourth 
of the net gain under section 1231 was attributable to 
the "other" gain on dispositions of depreciable assets 
under section 1245. If it was not for the 1962 law change, 
net gain under section 1231 would have been at least 
$1,486.3 million, since $124.4 million of gain on section 
1245 depreciable property dispositions was excluded from 
the section 1231 computation (table 45, column 17) and 
treated instead as ordinary gain from sales of noncapital 
assets. 

Total net gain under section 1231 eligible for capital 
gains treatment represented about 35 percent of the 
$3,943.1 million in total net long-term capital gain (and 
75 percent of the $1,821.1 million in net long-term capital 
gain reported on returns with section 1231 net gain as 
shown in table 46, columns 16 and 18). The "other" gain 
under section 1245 that was reflected in the section 1231 



net gain represented 8 percent of the $3,943.1 million 
and 18 percentof the $1,821.1 million. These comparisons 
are, of course, subject to limitations because net long- 
term capital gains are after reduction by capital losses. 
Thus, when net gain under section 1231 was aggregated 
with capital gains and losses the result was sometimes 
a net gain under section 1231 that was larger than the 
total net long-term capital gain reduced by short-term 
capital loss. This situation reflects the large offsetting 
effect of the capital losses. 

Most of the net gain under section 1231 ($864.2 million 
on returns with income taxed at normal tax and surtax 
rates and $129.8 million on other taxable returns, as 
shown in table 46, column 16) was reported on returns 
showing an income tax and was taxable at the 25 percent 
rate. Income tax on returns with net gain under section 
1231 was about 43 percent of the total income tax before 
credits for 1963 and about 70 percent of the tax reported 
on returns with alternative tax. 

More than half of the 37,964 returns shown in table 46 
with net loss (or breakeven) under section 1231 included 
an "other" gain under section 1245. The "other" gain 
was reported on 21,105 of the returns as shown in table 
45. This gain reduced the net loss under section 1231 by 
at least $39.5 million from what it might otherwise have 
been, to $278.2 million. This total net loss under section 
1231 (reflecting the $39.5 million gain) and the $170.2 
million in ordinary gain under section 1245 ($124.4 mil- 
lion on returns with section 1231 net gain, plus $45.8 
million on returns with section 1231 net loss or break- 
even), was carried into the computation of net gain or 
loss from sales of noncapital assets. As a result, the 
United States total for net gain (minus net loss) from sales 
of noncapital assets was reduced to $1,459.3 million for 
1963. Data were not tabulated separately to show how 
much of the net loss under section 1231 was reflected 
in the net gain, as opposed to the net loss, from sales of 
noncapital assets. 

Related Statistics 

Because section 1245 dealt with dispositions of depre- 
ciable assets and so, indirectly, did section 1231, tables 
44, 45, and 46 also provide a limited amount of informa- 
tion about the investment credit and the acquisitions of 
depreciable assets connected with the credit. The de- 
preciable assets covered by section 1245 and by the in- 
vestment credit provisions were defined about the same. 
Both covered machinery and equipment and excluded 
buildings. The principle difference was that the invest- 
ment credit applied only to property with a useful life 
of at least 4 years, while section 1245 also took account 
of shorter lived property so long as it was held for more 
than 6 months. 

The statistics show that more than 40 percent of the 
returns with net gain or loss under section 1231 also 
showed the investment credit and if the comparison is 
limited to returns with income tax the percent increases 
to 75. Investment credit on these returns amounted to 
$774.9 million, 70 percent of the total reported for 1963. 

Nearly two-thirds of the total cost of property used for 
investment credit was accounted for on returns with net 
gain or loss under section 1231. Almost one-half of the 
total cost of depreciable property used for investment 



CORPORATION INCOME TAX RETURNS, 1963 



11 



credit was reported on returns with gain under section 
1245. Because total gain under section 1245 for some 
returns consisted entirely of ordinary gain, the cost of 
investment credit property on these returns is not 
represented in the cost shown on returns with section 
1231 net gain or loss. 

Most of the tax from recomputing prior year invest- 
ment credit (and most of the returns with this tax) was 
accounted for by returns with net gain or loss under sec- 
tion 1231. An even larger proportion of this tax would 
have shown up on these returns if it was not for the en- 
actment of section 1245. As described in the Explanation 
of Terms, this repayment of investment credit was re- 
quired when depreciable property for which credit was 
claimed was disposed of before the end of the useful 
life intended when the credit was originally taken. The 
7,300 returns shown in table 44 with both this tax and a 
net gain or loss under section 1231 were, therefore, 
returns showing depreciable property dispositions. 

The depreciable property disposition that gave rise to 
the tax from recomputing prior year investment credit 
may not necessarily have been the same transaction that 
entered into the section 1231 computation and no attempt 
was made for the statistics to identify how much of the 
tax was related to section 1231 transactions alone. Thus, 
for example, disposition in 1963 of an asset acquired in 
1962 for which investment credit was taken would have 
been accompanied by a tax from recomputing the 1962 
investment credit. If the transaction resulted in a loss, 
it would not have been covered under section 1245, the 
loss would have been entered directly into the computa- 
tion of net gain or loss under section 1231, and all of the 
tax reported on the return from recomputing prior year 
investment credit would be reflected in tables 44 and 46. 
If the transaction resulted in a gain, it would have been 
treated entirely as ordinary gain under section 1245 
(since it was acquired in 1962) and would therefore have 
been excluded from the section 1231 computation. None of 
the tax reported on the return from recomputing prior 
year investment credit would be included in tables 44 and 
46, unless the same return also showed a loss transaction 
of the type described above that also resulted in a tax. 

In addition to investment credit, tables 44, 45, and 46 
provide information on net income, income subject to tax, 
and income tax. Almost 60 percent of total net income 
and income tax, and 26 percent of total deficit were ac- 
counted for on returns with net gain or loss under sec- 
tion 1231, These percentages were only slightly less for 
returns that showed gains under section 1245 as well. 
In the case of income tax, nearly half of the total income 
tax was reported on returns with section 1245 gains. 



Statistical Limitations 

Total gain under section 1245 was computed by sub- 
tracting the adjusted basis of the property from its gross 
sales price. The adjusted basis was, in general, the 
property's cost (or other basis) reduced by the depreci- 
ation allowed or allowable since its acquisition and by the 
expense of the sale. Statistics for these amounts can be 
obtained from tables 44 and 45. The computation when 
based on these aggregated amounts will not yield the total 
gain shown in the statistics. This is chiefly because of 
taxpayer reporting variations, such as when the gains un- 



der section 1245 were reported but the underlying trans- 
action data could not be identified. 

Also, as shown in tables 44 and 45 the total gain under 
section 1245 will not equal the sum of ordinary and other 
gain. This was chiefly because of the reporting of gain 
realized on current year installment sales. In reporting 
gains on installment sales, the sales price, accumulated 
depreciation, cost and selling expense, and total gains 
are reported in the year the sale is made. Therefore, 
when the sale was made in 1963, the total sales price, 
accumulated depreciation, cost and selling expense, and 
total gain are includable in this report, but only that part 
of the profit received in 1963 is reflected in the statistics 
for ordinary gain (and to a lesser extent in "other" gain). 
Similarly, the profit on installment sales made in prior 
years would ordinarily be reported in years subsequent 
to the sale, but without the corresponding sales price, 
depreciation, cost and selling expense, and total gain. 
However, because of the effective date of the law change, 
this latter condition would not have applied to the section 
1245 statistics for 1963, 

Besides the effect of installment sales on the statistics, 
there were some special provisions in the law which led 
to still other patterns in the reporting of gains under 
section 1245, These provisions had to do with such events 
as (1) recognition of ordinary gain (when it would other- 
wise have been postponed) on unrealized appreciation of 
depreciable assets, such as when the assets were dis- 
tributed as either cash dividends or liquidating dividends, 
and (2) partial recognition of ordinary gain (when it would 
otherwise have been postponed) either on exchanges in- 
volving primarily like property for use in trade or busi- 
ness, or on certain depreciable property transactions 
among related corporations pursuant to a liquidation, 
reorganization, or merger plan. The effect of these pro- 
visions on the statistics could not be measured. 

Taxpayer reporting variations also affected the sta- 
tistics on gains. Because the law was new, there was 
some evidence of taxpayer unfamiliarity with its provi- 
sions. For example, losses on section 1245 transactions 
were occasionally reported even though this section ap- 
plied only to gains. Also, corporations sometimes re- 
ported ordinary and other gain, but not the total gain, and 
because of the absence of additional information about the 
transaction and because of the unknown effects of install- 
ment sales and the special provisions of the law described 
above, no attempt was made to add together ordinary and 
other gain in order to estimate total gain for the statistics. 

Moreover, the law considered section 1245 gains as one 
of several successive gain or loss computations (previ- 
ously described) that were designed to determine the ex- 
tent to which capital gains treatment would apply to busi- 
ness property dispositions. Some corporations did not 
report the interim gain or loss computations (among 
which was the computation of gains under section 1245) 
on their tax returns. Instead, they reported only the end 
result of these computations --net gain or loss under 
section 1231 (or net long-term capital gain or net gain 
or loss from sales of noncapital assets, depending on the 
level at which the gains or losses were summarized). 
For this reason, and also because the effective date of the 
law change was such that it did not apply to corporations 
with 1963 accounting periods ended July through Novem- 
ber 1963,' the statistics on section 1245 are undoubtedly 
somewhat understated. 



294-550 O - 68 ■ 



12 



CORPORATION INCOME TAX RETURNS, 1963 



The statistics for net gain or loss under section 1231 
and for the transactions to which the net gain or loss 
applied are subject to somewhat similar limitations. 
Gains and losses were determined in the same manner as 
total gain under section 1245, by subtracting from the 
gross sales price, the cost (or other basis) of the prop- 
erty reduced by the expense of the sale and depreciation 
allowed (or allowable) since its acquisition. Here, too, 
statistics for this computation when based on aggregated 
data do not yield the net gain or loss statistics. In part, 
this difference was due to the newly added section 1245 
provisions whereby "other" gain under section 1245 was 
to be carried into the section 1231 computation without 
the supporting transaction data. (For this reason, the sec- 
tion 1245 "other" gain is shown separately in presenting 
the statistics in table 46 for net gain or loss under sec- 
tion 1231). 

The other reasons for the difference are installment 
sales and taxpayer reporting variations. An indication of 
both may be found in table 44, which shows that while 
1 14,000 returns showed a net gain or loss under section 
1231, only about 70,000 to 80,000 included information on 
the underlying transactions. The method of reporting in- 
stallment sales described above for section 1245, also 
applied for section 1231, with the transactions data and 
only part of the profit reported in the year of sale, and 
with part of the profit without the corresponding trans- 
action data reported in subsequent years until the total 
gain was fully realized. 

Taxpayer reporting variations chiefly involved the re- 
porting of gains and losses without the corresponding 
transactions data. But in addition, some corporations 
beginning in 1963 grouped their transactions under sec- 
tion 1245 and 1231 together in such a way that, except 
for the gains themselves, it was not possible to separate 
the two sets of transactions. Therefore, some transac- 
tions applicable to section 1245 are mixed in with the 
statistics for section 1231. 

In addition, understatement of the type described for 
section 1245, also applies to the section 1231 statistics. 
Since the next step after computing net gain or loss under 
section 1231 was to aggregate these amounts with gains 
or losses from sales either of capital assets or of other 
property, a few corporations simply skipped the separate 
section 1231 computation on their tax return and aggre- 
gated the net gain or loss under section 1231 with their 
other gains and losses. 



COST OF SALES AND OPERATIONS 

Corporations were required to provide a schedule 
showing how they arrived at the amount reported in their 
tax return income statements for cost of sales and op- 
erations. Cost of sales and operations was the term used 
to describe the sum of the cost of goods sold and the cost 
of operations. To determine cost of goods sold (where 
inventories were an income-determining factor), inven- 
tories at the beginning of the year were added to the cost 
of merchandise and materials purchased during the year 
for sale or manufacture, plus salaries and wages and all 
other items entering into the cost of obtaining or produc- 
ing the goods held for sale. From this total, inventories 
at the end of the year were deducted. To determine cost 



of operations (where inventories were not an income- 
determining factor), salaries and wages and other costs 
were added together. 

The year 1963 is the first for which the major compo- 
nents reported by nonfinancial corporations in cost of 
sales and operations schedules (before statistical adjust- 
ments) are published in Statistics of Income. These com- 
ponents and the amounts related to them are: 

(Thousand dollars) 
Inventories at beginning 

of year 79,400,662 

Merchandise bought for 

manufacture or sale 398,263,008 

Salaries and wages.... 78,395,026 

Other costs 76,282,138 

Salaries and wages and 

other costs combined 39,110,960 

Costs not distributed by 

type 62,761,985 

Less: inventories at end 

of year 86,967,307 

Less: net adjustments to 

costs 1,747,593 

Total cost of sales and 

operations as reported 

by company 645,498,879 

Separate schedules for the cost of goods sold and for 
the cost of operations were not always provided by cor- 
porations engaged in types of businesses requiring both. 
Instead, a single schedule combining the various costs 
was filed. Because of such taxpayer reporting variations, 
separate totals for the cost of goods sold and for the cost 
of operations were discontinued in Statistics of Income 
after 1957. In general, cost of goods sold predominated 
in the manufacturing and trade industries as well as in 
agriculture and mining, while cost of operations was pre- 
dominant in the construction, utility, finance, and service 
industries. 

The statistics in table 21 compare the cost of sales and 
operations as reported by the corporations, with the cost 
of sales and operations after statistical adjustment gen- 
erally shown throughout'Statistics of Income tables. Re- 
turns of corporations in the finance division were omitted 
from the table 21 comparisonchiefly because of reporting 
variations even within the industry groupings, and also 
because of the size of the statistical adjustments made, 
especially in the case of insurance carriers and security 
dealers. These adjustments affected not only the com- 
parability of the two cost of sales and operations figures, 
but also the comparability of the business receipts figures 
to which the costs related. For a discussion of the adjust- 
ments made for the finance division, see "Cost of sales 
and operations" and "Business receipts" in the Explana- 
tion of Terms. 

Total cost of sales and operations for the 845,000 non- 
financial corporations reporting it is shown in table 21 at 
$645,5 billion before statistical adjustment. After adjust- 
ment, it was $644.6 billion. Although the overall net ad- 
justment was only about $1.0 billion, there were some 
wide variations among the major industrial groups. For 
38 groupings, the net change reflected a $4.6 billion ad- 
justment downward from the reported cost of sales and 
operations, while for the remaining 15 groupings, the net 



CORPORATION INCOME TAX RETURNS, 1963 



13 



change reflected a $3.7 billion adjustment upward of the 
reported amount. 

Downward adjustments were made mostly in the case 
of manufacturing and trade corporations, particularly 
wholesalers, and represented such items as deprecia- 
tion, depletion, amortization, pension and other employee 
benefit plan contributions, taxes, and rental expenses for 
land or buildings, as well as certain salary and wage dis- 
bursements described below. These amounts were trans- 
ferred from the cost of sales and operations to their re- 
spective deduction headings in the statistics or to "other 
deductions." Upward adjustments were made for public 
utilities, especially railroads and electric and gas com- 
panies, where, if operating costs were not reported as 
such, or if they were reported but included no salaries 
and wages or maintenance and repairs, a cost total was 
constructed that included these items that were other- 
wise deducted elsewhere in the income tax return. The in- 
ventory statistics, their qualifications, and why they dif- 
fered from the balance sheet amounts, are discussed under 
the heading, Inventories. Salaries and wages are dis- 
cussed below. The "other costs" shown above included 
such items as containers and packages that were an inte- 
gral part of a manufactured product; freight-in, express- 
in, and cartage-in, on raw materials; supplies used in pro- 
duction, and merchandise purchased for sale; and over- 
head expenses, such as heat, light, power, insurance, 
maintenance labor, and administration. Also included in 
"other costs" were the items such as depreciation and 
taxes that were removed from the cost of sales and 
operations for the income statement statistics as part of 
the statistical adjustment previously described. When 
corporations failed to file schedules with their returns in 
support of the cost of sales and operations, the entire 
amount reported is shown as ' 'costs not distributed by 
type". "Company net adjustments to cost of sales and 
operations" generally occurred when a corporation com- 
puted its total cost of sales and operations and then 
added to or subtracted from it an amount transferred 
to or from a related corporation, subcontractor, or the 
like. 



SALARIES AND WAGES 

Salaries and wages paid or incurred were generally 
charged to the cost of sales and operations if they had a 
direct bearing on the price either of the product mined 
or manufactured, or of the service rendered. Indirect 
compensation could also be included in the cost of sales 
and operations if it was closely connected with production 
or service. Certain overhead expenses such as for ad- 
ministration or maintenance were charged to cost of sales 
and operations. In reporting them they could be included 
in one of its components such as in salaries and wages, 
or in "other costs" which are described above, or in 
inventories. 

The salaries and wages of merchandising operations 
were not generally considered part of the cost of sales 
and operations. Such selling expenses, including those for 
commissions and advertising, were usually deducted else- 
where on the corporation income tax return. 



Table H shows that in 1963 there were 399,000 returns 
showing salaries and wages deducted as part of the com- 
panies' reported cost of sales and operations. This num- 
ber included returns in the finance division for which 
detailed information about the cost of sales and opera- 
tions is omitted from table 21. Table I compares the 
number of returns showing cost of sales and operations 
and the number showing salaries and wages in supporting 
schedules. On nearly all returns, the actual amount 
charged to operating costs was specifically identified as 
salaries and wages. The total amount identified for the 
statistics was $78.7 billion, of which $78.4 billion is 
shown in tables 21 and H as attributable to nonfinancial 
corporations. Some returns, including many consolidated 
returns, did not show separately the total salaries and 
wages deducted in the cost of sales and operations. When 
salaries and wages were mentioned, but combined with 
other costs, the combined total was $39.3 billion. 

Table H also presents a recapitulation of the salaries 
and wages identified in corporation income tax returns. 
Of the 1,323,000 corporation returns for 1963, information 
about salary and wage expenses, including compensation 
of officers, was reported on 1,012,000 returns. Most of 
the difference occurred in the finance industries, especi- 
ally in real estate, where employee compensation often 
took the form of bonuses or commissions, reportable in 
"other deductions" in the tax return income statement 
and therefore not identified for the statistics. Also ex- 
cluded from the statistics were certain overhead ex- 
penses included in "other costs" or in inventories, in 
the cost of sales and operations, as well as compensation 

Table H.— SALARIES AND WAGES AND COMPENSATION OF OFFICERS DEDUCTED 
IN CORPORATION INCOME TAX RETURNS, 1963 



IteiD arid industry groijpir^ 



Total active corporation returns 

Salaries and wages or compensation of officers. 



Salaries and wages deducted in cost of sales and operations, 
total 



All industries except finance, insurance, and real estate... 
Finance, insurance, and real estate 



Compensation of officers. 



Deduction for salaries and wages not included in cost of sales 
and operations or in other specified deductions 



Number of 
returns 



1,323,187 
'l,aU,915 



'395,329 
'3,722 

768,814 



(Bitlic 
dollar: 



78.-1 

0.3 



'Number includes returns that showed salaries and wages combined with other costs. 
The combined amount totaling $39.3 billion is not reflected in this table. 

Estiioated based on information for "salaries and wages not included in cost of 
sales and operations or in other specified deductions," published in Statistics of 
Income — 1960-61, Corporation Income Tax Returns, table 0. 

Table I.— NUMBER OF RETURNS OF NONFINANCIAL CORPORATIONS SHOWING 
COST OF SALES AND OPERATIONS AND SALARIES AND WAGES IN COST OF 
SALES AND OPERATIONS SCHEDULES, 1963 



Number of returns showirig — 



Industrial division 



All nonfinancial industrial divisions 

Agriculture, forestiy, and fisheries 

Mining 

Contract construction 

Manufacturing 

Transportation, communication, electric, gas, and sanitary 

services 

Wholesale and retail trade 

Services 

Nature of business not allocable 



Cost of 
sales and 
operations 



844,943 



19,455 

U,039 

87,262 

174,961 

46,227 
380,945 
123,646 

i,i:.3 



Salaries arid 
wages in 
cost of 
sales and 
operations 
schedules 



395,329 



11,190 

7,293 

64,560 

142,910 

34,726 

66,716 

67,368 

566 



14 



CORPORATION INCOME TAX RETURNS, 1963 



that formed an unidentified part of certain other specified 
deductions in the tax return, in repairs and advertising, 
for example. In some instances, labor costs such as for 
maintenance or repairs had to be capitalized for tax 
purposes. These salaries and wages would be reflected 
in the depreciation deduction. 

Salaries and wages not included in the cost of sales 
and operations or in any other specified deduction on the 
return form, were deducted separately. Because by itself 
this residual amount is so incomplete an indicator of total 
corporate compensation, it is customarily transferred to 
the statistics for "other deductions." Table H shows that 
this salary and wage deduction was reported on 724,000 
returns for 1963, but the corresponding amount was not 
tabulated. In 1960, the last year that it was separately 
tabulated, it amounted to $49.3 billion and was reported 
on 668,000 returns. One may estimate that by 1963, this 
amount had risen to more than $58 billion. 

By combining the salaries and wages identified in the 
cost of sales and operations with compensation of officers 
and with the estimated residual of salaries and wages that 
were not included in the cost of sales and operations or in 
some other specified deduction, it is likely that the total 
compensation identifiable on corporation income tax re- 
turns with accounting periods ended July 1963 through 
June 1964 exceeded $150 billion. See table H. Most of 
this amount was paid to employees in the United States. 
In addition, an unknown portion was paid to employees 
of foreign branches of United States corporations. 

The total of $150 billion is subject to certain qualifi- 
cations, based on industry, that are in addition both to 
the unidentifiable amounts described above and to the 
unavailability of 1963 statistics for the salaries and wages 
that were not included in the cost of sales and operations 
or in some other specified deduction. 

On returns showing wholesale or retail trade opera- 
tions, if there were any large unexplained amounts of 
compensation reported in cost of sales and operations 
schedules when ordinarily there should not have been, 
they were, with some exceptions, transferred during re- 
turn processing to "other deductions" for purposes of 
the income statement statistics. 

On returns showing public utility operations, if there 
was littleor no compensation indicated in cost of sales and 
operations when ordinarily there should have been, 
amounts so identified elsewhere on the return were trans- 
ferred to the cost of sales and operations instead of to 
"other deductions." 

These adjustments should be kept in mind in using table 
H. In this table, the salaries and wages in the cost of sales 
and operations are presented before adjustment, while the 
deduction for salaries and wages not included in the cost 
of sales and operations or in other specified deductions is 
after adjustment. As a result, the two statistics are not 
strictly cumulative. 

Both of these adjustments were made during statis- 
tical editing to provide statistics more representative 
of accepted industry practices. Although the size of the 
adjustments and whether they tended to offset one another 
in U. S. totals for the cost of sales and operations are not 
known, some idea of their extent may be gained from table 
21. This table provides two totals for the cost of sales 
and operations, one as reported by the company (column 



12), and the other as edited for the income statement sta- 
tistics (column 15). The difference between the two totals 
(column 16) for the trade and utility divisions would in- 
clude compensation transferred during statistical editing. 



INVENTORIES 
In General 

Tables 22, 23, and 24 and a number of other tables in 
this report provide informationabout the 1963 inventories 
of corporations. Table 22 shows beginning and ending in- 
ventories as reported in balance sheets, by major industry 
group and by accounting period. Table 23 shows ending 
inventories as reported in cost of goods sold schedules 
by major industry group and method by which inventories 
were valued. Statistics on returns with inventory write- 
downs or with a substantial change indicated in the manner 
of determining quantities, costs, or valuations between 
opening and closing inventories are included in table 24. 

Table 23 includes a comparison of returns with inven- 
tories reported in both the cost of goods sold schedule 
(for tax purposes) and the balance sheet (for book pur- 
poses). For returns with both inventories reported, the 
overall differences amounted to five percent, but larger 
differences occurred in certain industries chiefly because 
of varying treatment of inventories for tax and book pur- 
poses. In some cases these variations applied only to 
specific items. For example, freight charges and certain 
supplies included in inventories for tax purposes, were 
sometimes treated as prepaid expenses on the corpora- 
tion's books. Also, inventories of items such as aging 
tobacco or liquor may have been treated differently de- 
pending on whether they were intended for sale during the 
current taxable year. 

In other cases the variations were related to more 
fundamental questions, such as how inventory writedowns 
were applied or howcostor market values were assigned. 
In addition, as mentioned later on, use of the LIFO (last- 
in, first-out) method of valuing inventories was elective 
for tax purposes. Only corporations using this method for 
their books could make the election. Some companies 
using LIFO may have decided not to adopt it for tax pur- 
poses. There were also special elective methods appli- 
cable to agricultural operations. In addition, not all in- 
ventory practices were recognized under tax law. Among 
the practices not recognized were: (1) deducting from 
inventory a reserve for price changes or an estimate 
for depreciation in the value of the inventory, (2) taking 
work in process or other parts of inventory at a nominal 
price or at less than proper value, (3) omitting parts of 
stock on hand, (4) use of a constant price or nominal 
value for so-called normal quantities of goods in stock, 
and (5) including in inventory stock in transit that was 
shipped either to or by the taxpayer, but to which the tax- 
payer did not hold title. 

In addition to the differences caused by tax versus book 
accounting practices, there were also some differences 
caused by taxpayer reporting practices. For example, 
corporations occasionally reported only the difference 
between opening and closing inventories on one of the 
two lines provided for the separate reporting of the open- 
ing and closingamountsin the cost of goods sold schedule. 



CORPORATION INCOME TAX RETURNS, 1963 



15 



While this had no effect on the total cost of goods sold, it 
did result in some cost of goods sold inventory statistics 
that were in sharp contrast to the much larger amounts 
reflected in the balance sheet statistics. 

Inventory Valuation Methods 

In order to reflect taxable income correctly, the use of 
inventories at the beginning and end of a year was re- 
quired under Code section 471 whenever the production, 
purchase, or sale of merchandise or materials was an 
income determining factor. When inventories were used, 
the accrual method of accounting for sales and purchases 
was also required so that in determining income, unsold 
goods and materials on hand at the beginning and end of 
the year could be taken into consideration. 

Specifically, inventories were used in arriving at the 
cost of goods sold. In its simplest form, the deduction 
for cost of goods sold was computed by subtracting the 
value of closing inventory from the combined value of 
opening inventory plus the cost of goods or materials 
purchased or produced during the year. The method by 
which inventories were valued contributed to the size of 
the deduction and, thereby, to the size of taxable income. 
As in the Statistics of Income reports for 1950, 1954, 
and 1962, information is again provided on inventory 
valuation methods. Unlike these earlier years, the 1963 
inventories shown by valuation method were obtained from 
the cost of goods sold schedule rather than from the bal- 
ance sheet. Inventories in the costof goods sold schedule 
were 83 percent of the total year end balance sheet inven- 
tories reported on returns with accounting periods ended 
July 1963 through June 1964. Actually, the statistics on 
inventories classified by valuation method may be more 
valid for 1963 than for prior years because the informa- 
tion on inventory valuation methods is reported in con- 
nection with the costofgoods sold inventories. In table 23 
the three specific valuation methods for which statistics 
are shown are cost, lower of cost or market, and last-in, 
first-out (LIFO). Basically, only the first two were 
valuation methods because LIFO was actually a varia- 
tion of the cost method. Whichever method was used, 
it had to conform to the best accounting practices within 
a trade or business, had to be consistent from year to 
year, and once adopted could be changed only with the 
permission of the Internal Revenue Service. 

The source of the statistics on inventory valuation 
methods was the question on the income tax return 
asking corporations to check which methods they used 
for 1963. In most instances, only one method was 
permitted, but as shown in the statistics, there were 
circumstances under which more than one was appli- 
cable. Thus, under Code section 446, there was a general 
rule that allowed corporations operating more than one 
distinctly different type of business to use different 
methods for each one. In addition, in cases of mergers, 
consolidations, and other reorganizations. Code section 
381 allowed the inventory received by the acquiring cor- 
poration to be valued by the same method used by the 
predecessor corporation. Also, as described below, 
there were special rules for corporations with farming 
operations and for the use of LIFO in combination with 
other methods. Table 23 also shows the number of returns 



with more than one method checked, either in combination 
with LIFO or in some other combination. 

In tabulating the data for table 23, the entire inventory 
was related to one of the specific valuation methods (or 
combinations of methods). As a result, when more than 
one method was used, it was not possible to distinguish 
the amount inventoried by each method. 

As shown in table 23, about 78 percent of the corpora- 
tions with end-of-year inventories in the cost of goods 
sold schedule provided answers showing how these inven- 
tories were valued. Inventories reported by these cor- 
porations accounted for 88 percent of the total closing 
inventories reported in the cost of goods sold schedule, 

A few corporations reported only the total cost of goods 
sold. Occasionally, when this occurred, other schedules 
attached to the return confirmed that there were inven- 
tories included and showed by what method they were 
valued. When this additional information could be found, 
these inventory data were added to table 23. However, 
this adjustment was not made for table 21, Although in- 
ventories were available, other figures related to cost 
of goods sold, such as for merchandise purchased during 
the year, were not. 

Cost method 

More than three-fifths of corporations reporting in- 
ventory valuation methods used the "cost" basis, but 
their inventories accounted for only about one -fifth 
of the total closing inventory reported on returns with 
inventory valuation methods shown. Neither of these 
facts reflect the additional use made of the cost method 
either when a variation of it was used, such as LIFO 
or the retail method, or when it was used in combination 
with other methods. 

Using the cost method, inventory was valued: (1) on 
the basis of invoice price (less trade or other discounts), 
plus transportation and other charges incurred in pur- 
chasing, in the case of purchased goods and materials, 
and (2) on the basis of the cost of raw materials and 
supplies plus expenditures for direct labor and overhead 
(but excluding selling expenses), in the case of goods or 
materials produced. 

In any industry where the usual rules for computing 
cost were inapplicable, cost could be approximated so 
long as it was reasonable and in conformity with es- 
tablished trade practices in the industry. Although cost 
was the simplest method of valuation, it had the dis- 
advantage of postponing deductions for a decline in 
market value until the year in which the goods and 
materials were actually sold. 

Lower of cost or market method 

Table 23 shows that only about one -third of cor- 
porations reporting inventory valuation methods indicated 
use of the lower of cost or market value. The com- 
panies using this method accounted for more than half 
of the total end-of-year inventories reported on all 
returns with inventory valuation method shown. 

When inventory was valued at the lower of cost or 
market, the market value of each item was compared 
with its cost, and the lower valuation used as the in- 



16 



CORPORATION INCOME TAX RETURNS, 1963 



ventory value for each of the items. Market value was 
the current bidding price at the time of valuation, for 
the quantity usually purchased, and was applicable to 
goods purchased and on hand, and to the basic elements 
of cost (materials, labor, and overhead) of goods either 
finished and on hand, or in process of being manu- 
factured. 

The lower of cost or market was not as simple to 
determine as cost only, because of the comparisons 
that were required between cost and market values. 
Its popularity lay in its ability to take account currently 
of unrealized losses. Thus, if market value for the cur- 
rent year was less than cost, the business could use mar- 
ket value and thereby reduce its 1963 taxable income. If 
the market value in a future year exceeded cost so that the 
anticipated 1963 losses were not realized, taxable income 
for the future year would be higher when compared with 
the actual cost and sales price. 

Last-in, first-out method 

Code section 472 specifically authorized use of the 
special method known as "last-in, first-out", or simply 
as "LIFO." In order to use LIFO, permission first 
has to be obtained from the Commissioner of Internal 
Revenue. The statistics show that, in practice, few 
corporations elected LIFO, but the 2,593 that did, for 
either all or part of their inventories, accounted for 
about 16 percent of the total ending inventories reported 
on returns with valuation methods shown. 

LIFO was a variation of the cost method. Use of it 
was based on the proposition that the most recently 
purchased or produced items in inventory were those 
that were sold first and that income was most clearly 
reflected by relating current costs to sales. Thus, in 
a period of rising prices, older less costly items 
in inventory, were deemed unsold at the end of the year 
so that the cost of closing inventory was reduced. In 
turn, the smaller closing inventory resulted in a larger 
deduction for cost of goods sold and consequently, a 
lower taxable income. 

Under LIFO, goods and materials remaining on hand 
at the close of the year were treated, first, as those 
included in opening inventory to the extent thereof, and, 
second, as those added during the year. Items treated 
as having been in opening inventory were valued in 
order of acquisition except for the first LIFO year, 
when they were valued at average cost. Additions to 
inventory during the year were valued, at the corpora- 
tion's option, on the basis of the most recent purchases, 
at an average cost for the year, in order in which they 
were acquired, or by any other method that reflected 
income most clearly. 

LIFO could be applied to each item in inventory, or 
it could be applied to the dollar value of pools of items 
set up along product or business activity lines. In 
order to determine whether or not closing inventory of 
a pool had increased over opening inventory, the change 
in dollar value was first converted to cost at the be- 
ginning of the first UFO year. An increase in value was 
converted to current year cost for LIFO by applying to 
the base year cost, a ratio that related current year 
cost to base year cost. The result was added to the base 
year cost and became the closing LIFO inventory. (Cur- 



rent year cost was determined using the same optional 
rules described above to determine the cost of additions 
to inventory during a LIFO year.) A decrease in value 
was applied against the most recent prior year additions 
to the pool (expressed in terms of base year cost), 
working backward chronologically from the current year. 
Any of the additions that remained for these earlier 
years were reconverted to a LIFO basis by using the 
ratio that was in effect for each year. The result was 
added to the base year cost and became the closing 
LIFO inventory, 

LIFO could be adopted for tax purposes only if it 
was also used in accounting for inventories on the cor- 
poration's books and, in general, the election to use it 
applied to the entire inventory. There were exceptions 
and these are described later on. 



Other methods 

Less than 3 percent of the returns showing inventory 
valuation methods indicated use of a method other than 
cost, lower of cost or market, or LIFO. Of the $75.8 bil- 
lion in year-end inventories reported on returns with valu- 
ation methods, only $3,7 billion was valued using "other" 
methods. 

"Other" methods generally were applicable only to 
certain types of businesses. Thus, the farm-price and 
unit-livestock -price methods were unique to agricultural 
operations, while the retail method was often used in 
retail operations, particularly by department stores. 

As mentioned earlier, the use of inventories was 
required whenever the production, purchase, or sale of 
merchandise or materials was an income determining 
factor. Corporations in the business of farming or 
raising livestock were given the choice of either using 
inventories or reporting their income on a cash basis. 
If they used inventories, they could choose two special 
"other" methods, or they could use the more conventional 
methods. The special farm-price method allowed for 
the valuation of inventories at market price reduced by 
direct costs of disposition. If this method was used, it 
applied to the entire farming inventory except that 
livestock could be valued, at the corporation's option, 
under the unit-livestock-price method. The unit-live- 
stock-price method, the other special method, permitted 
the valuation of different classes of animals with respect 
to age, kind, and purpose, based on cost. 

The retail method was perhaps the principal "other" 
method used by corporations. Thus, the principal busi- 
ness activity of about 70 percent of the corporations 
reporting "other" methods was retail trade. Total 
end-of-year inventories reported by these retailers 
amounted to $2.1 billion. 

This method was intended as a means of approxi- 
mating cost or the lower of cost or market in terms 
of the dollar value of groups of items in inventory, 
rather than for each item separately. A variation of the 
retail method, described below, allowed it to be used 
in conjunction with the LIFO method. On a constant 
or rising market, the retail method produced a result 
approximating cost, but on a falling market, it could 
result in a reduction to the lower of cost or market 
value. 



CORPORATION INCOME TAX RETURNS. 1963 



17 



In utilizing the retail method, the total of retail 
selling prices of goods on hand at the end of the year 
in each department or of each class of goods was re- 
duced to approximate cost or lower of cost or market 
by deducting an amount based on a ratio designed to 
estimate the average overall price markup on goods 
for the year. Specifically, this ratio related the com- 
bined selling price of goods included in opening in- 
ventory and goods purchased during the year (with 
proper adjustments for price markups and markdowns), 
to the combined cost of such goods. If cost was to be 
estimated, both markups and markdowns were taken 
into account. If the lower of cost or market was to be ap- 
proximated, only markups were considered. 

Statistics for "other" inventory valuation methods 
are affected to some extent by taxpayer reporting 
practices. Thus, for example, certain mining and manu- 
facturing companies that were permitted to use "average 
cost" instead of "cost" strictly defined, reported this 
cost as an "other" method rather than as a "cost" 
method. 

Combinations of last- in, first-out with any other method 

Although the election to use LIFO generally applied 
to the entire inventory, there were situations under 
which it could be used in combination with other methods. 
Table 23 shows that about one out of every three 
corporations electing LIFO applied it in combination 
with one or more other methods. Inventories reported 
on these returns amounted to $8.2 billion, about two-thirds 
of the $12.3 billion reported by all corporations reporting 
use of LIFO. 

The situations under which more than one inventory 
valuation method could be used have already been sum- 
marized. One of these situations allowed corporations 
operating more than one distinctly different type of 
business to use different methods for each business. 
Thus, LIFO could be elected separately for each busi- 
ness. Moreover, corporations could further elect to 
apply LIFO only to the raw materials in their manu- 
facturing or processing operation. This election could 
apply to all or only part of the raw materials inventoried. 

In addition, corporations with retail trade operations 
could use LIFO in conjunction with the retail method 
in establishing the value of their retail stock. The retail 
method is described under Other Methods. But, when 
the retail method was used in combination with LIFO, 
an adjustment similar in effect to that required for 
nonretail operations when "dollar value LIFO" was 
used, had to be made for changes in price level that oc- 
curred during the year. Thus, closing inventories valued 
at retail were first converted to the price level of 
opening inventory at the beginning of the first LIFO 
year by use of index numbers such as those issued by 
the Bureau of Labor Statistics. The current year 
closing retail value was then compared with the value 
of the original inventory to determine if there had been 
an increase or a decrease during the current year. An 
increase was converted to current year cost by taking 
account of markups and markdowns. A decrease was 
applied against prior year increases, adjusting each 
prior year for price level by reference to the appropriate 
index numbers for the year. 



To some degree, the extent to which corporations used 
LIFO in combination with another method may be over- 
stated by the statistics in table 23. As previously 
noted, LIFO was a variation of the cost method. Thus, 
if LIFO was the only method used, a corporation may 
have checked both "cost" and "LIFO" in answer to 
the tax return question on inventory valuation methods. 
In another context, dollar value LIFO may have been 
identified by checking both "LIFO" and an "other" 
method, with the "other" method used to describe the 
dollar value technique. Because response to the tax re- 
turn question was used as reported for purposes of the 
statistics, these situations were treated as combinations 
of two methods, LIFO and other, when in fact they may 
have been indicative only of LIFO. 

Two or more methods (excluding last-in, first-out) 

Table 23 also gives some idea of the size of in- 
ventories that were valued using several methods, ex- 
clusive of LIFO, in combination. The statistics show 
that only about $2.0 billion of the more than $75.8 billion 
in end-of-year inventories reported on returns with 
valuation methods shown, were valued using more than 
one non-LIFO method. Only about 1,000 corporations 
did so. The conditions under which more than one 
method could be used have been previously described. 

As in the case of combinations that included LIFO, 
the statistics are affected by taxpayer reporting varia- 
tions whereby more than one method was checked in 
response to the tax return question, although only one 
method may have actually been used. Most of these 
situations involved combinations of either "cost" or 
"lower of cost or market," with an "other" method, 
and in many instances the "other" method was only 
a clarification or description of how either cost or lower 
of cost or market was applied. For example, the "other" 
method used in combination with the cost method was 
sometimes described in attached schedules as "average 
cost" or "retail method," both of which were variations 
of the cost method. Similarly, the "other" method 
reported with lower of cost or market could also have 
been described as the "retail method," inasmuch as a 
variation of the retail method was based on the lower of 
cost or market value. In other cases, the "other" 
method was described as FIFO (first-in, first-out). This 
identification merely confirmed the fact that in valuing 
inventories, FIFO had been used in applying one of the 
specific valuation methods, and that LIFO had not been 
used at all. 

In obtaining the data on inventory valuation methods 
from the answers to the tax return question, no attempt 
was made to further identify or verify the methods 
checked by using supplemental information in attached 
schedules. 

Inventory Writedowns and Other Inventory Changes 

Inventory writedowns as shown in table 24 represented 
revaluations of inventories to below their cost. They oc- 
curred when there was a reduction in the value of items 
included in inventory because of any one of several fac- 
tors, among which are the following: damage, imperfec- 
tions, shop wear, changes of style, odd or broken lots or 



18 



CORPORATION INCOME TAX RETURNS, 1963 



other similar causes, including secondhand goods taken 
in exchange. 

While writedowns were generally computed on an item - 
by-item basis they could also be computed as percentage 
reductions, from parts of the inventory as well as from 
the total inventory. In no case could writedowns be made 
to below scrap value. An examination of a selection of 
corporation income tax returns for 1963 indicated that 
most writedowns were made when the lower of cost or 
market method of inventory valuation was used. 

The significance of downward revaluations in inventory 
lies in their effect on the cost of goods sold and thereby 
on taxable income. Since downward revaluations of ending 
inventories produce apparent rises in the cost of goods 
sold, taxable income suffers an apparent decline. 

Table 24 indicates that 42,263 returns or about seven 
percent of the returns showing end of year inventories 
also showed inventory writedowns. The exact value of 
the inventories written down was not tabulated, but the 
total ending inventories reported on returns with inven- 
tory writedowns was about 31 percent of the total year 
ending inventories reported in cost of goods sold sched- 
ules for 1963. In some cases, though, writedowns were 
indicated on the returns although ending inventories were 
not reported in the cost of goods sold. 

There were also 3,031 returns that indicated a "sub- 
stantial" change had been made during the year in the 
method of accounting for inventories aside from write- 
downs. These changes resulted from the manner of 
determining quantities, costs, or valuations between the 
opening and closing inventories. The number of returns 
indicating both writedowns and some other change in the 
method of inventory valuation was 790. 



NET INCOME PER BOOKS OF ACCOUNT 

For many years users of Statistics of Income have 
conjectured at the extent of the difference between net 
income computed under the Internal Revenue Code, and net 
income recorded in corporations' books of account. In 
table 25 for 1963, "net income per books of account" is 
introduced as a new profit concept in Stoitsiics of Income, 
thus enabling the size of the difference (more than $9 
billion) to be ascertained more completely for the first 
time. This innovation in the statistics became possible 
as a result of a change made on most 1963 corporation 
income tax return forms. This change specifically re- 
quired that corporations, as part of the overall reconcili- 
ation of opening and closing earned surplus and undivided 
profits for the year, fill in a separate schedule accounting 
for the difference between the net income shown in their 
books and the net income shown in their income tax re- 
turn. See Schedule M-1 on the facsimile of the Form 
1 1 20 corporation income tax return form reproduced at the 
end of the repxDrt for the framework used for this recon- 
ciliation. 

Admittedly, the table 25 statistics do not give the com- 
plete picture. For one thing, some corporations did not 
include reconciliation statements in their tax returns as 
originally filed. Others included improvised statements 
from which total net income per books of account could 
not always be obtained. Also, the new schedule on the 
return forms was first applicable only to those corpora- 



tions with 1963 accounting periods ended November 1963 
through June 1964. Therefore, corporations with account- 
ing periods ended July through October 1963 are not 
represented in the statistics. In addition, book income 
was not required as such on the Form 1120L and 1120M 
returns filed by life and mutual fire and casualty insur- 
ance companies and, for 1963 at least, no attempt was 
made to reconstruct it from supplemental information in 
annual statements filed with the returns. 

For all of these reasons table J shows that only 67 per- 
cent of the total number of returns for 1963 included an 
amount of net income or deficit per books of account. 
But these same returns accounted for 81 percent of the 
net income after tax, and 60 percent of the deficit, com- 
puted under provisions of the Internal Revenue Code, 
Based on table 25, table K compares net income per books 
of account and net income per Internal Revenue Code with 
particular attention given to the industry groupings ac- 
counting for most of the difference between the two 
amounts. 



Table J.— NUMBER OF RETURNS AND NET INCOME PER INTERNAL REVENUE 
CODE AND BOOKS OF ACCOUNT, 1963 





Active corporati 


on returns 


Item 


Total 


With net 


Percent 




Total 


With net 
income 


NUMBER OF RETURNS 


(1) 


(2) 


(3) 


(4) 












1,323,187 
1,041,423 


808,045 
627,017 


100.0 

78.7 


100.0 


Returns with accounting periods ended 
December 1963 through June 1964^ 


77.6 


Returns with net income or deficit per 


882,088 


570,520 


66.7 
100.0 


70.6 






NET INCOME (LESS DEFICIT) AFTER TftX^ 


rnmuidnif dbJ/«r«J 




Total 


29,108,075 


36,138,563 


100.0 


Returns with accounting periods ended 
December 1963 through June V)iA^ 


26,033,418 


31,578,985 


89.4 


37.4 


Returns with net income or deficit per 










books of account: 
Net income (less deficit) per 
Internal Revenue Code 


24,978,591 


29,213,191 


85.8 


80.8 


Net income (less deficit) per books 


34,073,907 


38,341,506 


n.a. 


n.a. 







n.a. - Not applicable. 

^Includes part-year returns. 

^Income tax excludes tax from recomputing prior year investment credit. 



Statistics are also provided in table 25 on tax-exempt 
interest on State and local Government obligations, the 
only item reported for book purposes and not for tax pur- 
poses, regularly presented in Statistics of Income. Be- 
cause of resource limitations, other measures of reasons 
leading to differences between the two profit concepts 
were not tabulated, although reasons themselves are 
summarized below. Because of the absence of these 
measures caution should be used in interpreting the sta- 
tistics. For while some of the measures could reveal 
the effects of definitional differences, such as those re- 
lated to depreciation and depletion, they would also shed 
light on other lesser known effects, many reflecting only 
accounting differences in timing the receipt or expensing 
of similarly defined items. This kind of difference might 
be expected to "wash out" over a number of years. In 
addition, when comparing the two setsof profit statistics, 
it should be pointed out that the net income reported for 
tax purposes is likely to be more uniformly determined 
because of the necessity to conform with provisions of 
the Internal Revenue Code, than the net income reported 
for book purposes. On the other hand, complete uniformity 



CORPORATION INCOME TAX RETURNS, 1963 



19 



Table K.— NET INCOME AFTER TAX PER INTERNAL REVENUE CODE AND PER BOOKS OF ACCOUNT, BY INDUSTRIAL DIVISION AND SELECTED INDUSTRIAL GROUPS. 1963 



Industrial division and s-lected industrial groups 



Total active corporation 
returns 



Number of 
returns 



Net income 

or deficit 

after tax 

(per Internal 

Revenue Code) 



Retiu'ns with accounting periods ended December 1963 through Jane 196i^ 



Number of 
returns 



Net income 

or deficit 

after tax 

(per Internal 

Revenue Code) 



Showing net income or deficit per books of account 



Number of 
returns 



Net Income 

or deficit 

(per Internal 

Revenue Code) 



Net income 
or deficit 
(per books 
of account) 



(M.lUof, 
doll at M) 



Percent by 
which net 
income per 
books of 
account ex- 
ceeds net 
income per 
Internal 
Revenue Code 
(Col. 7 16) 



RETORNS Wim AND WITHOUT NET INCOME 

All Industrial groups 

Agriculture, forestry, and fisheries 

Mining 

Crude petroleum and natural gas 

Contract construction 

Manufacturing 

Petroleum refining and related industries 

Machinery, except electrical 

Transportation, communication, electric, gas, and sanitary services 

Transportation 

Electric, gas, and sanitary services 

Wholesale and retail trade 

Finance, insurance, and real estate 

Banks and trust companies 

Credit agencies other than banks 

Services 

Nature of business not allocable 

RETURNS WITH NET INCOME 

All industrial groups 

Agriculture, forestry, and fisheries 

Mining 

Crude petroleum and natural gas 

Contract construction 

Manufacturing 

Petroleum refining and related industries 

Machinery, except electrical 

Transportation, communication, electric, gas, and sanitary services 

Transportation 

Electric, gas, and sanitary services 

Wholesale and retail trade 

Finance, insurance, and real estate 

Banks and trust coiq>anies 

Credit agencies other than banks 

Services 

Nature of business not allocable 

^Includes annual and part-year returns. 

^Deficit. 

NOTE: Detail may not add to totals due to rounding. 



(1) 



(2) 



(3) 



M 



(5) 



(b) 



(7) 



1,323,187 

23,270 
14,878 

7,922 

96,466 

181,800 

1,259 
19,306 

56,291 

43,507 

5,929 

403,435 

375,375 

15,052 

49,099 

163,766 

7,906 



308,045 



29,108.1 

10.6 

574.1 

385.0 

300.1 

15,029.1 

1,730.6 

1,201.5 

4,686.6 

832.2 

2,029.6 

2,843.5 

5,300.7 

1,312.7 

545.7 

373.7 

=■10.3 



36,U8.6 



1,041,423 

18,181 

11,939 

6,063 

76,510 

139,886 

936 

14,378 

47,807 

36,563 

5,189 

315,178 

299,804 

14,419 

38,516 

125,913 

6,205 



637,017 



12,237 


242.5 


6,994 


913.9 


3,697 


525.1 


56,727 


817.0 


119,574 


16,843.6 


927 


1,762.6 


13,303 


1,409.8 


35,l&i 


5,154.6 


27,056 


1,163.7 


3,817 


2,061.3 


257,293 


4,297.9 


232, 665 


6,771.3 


13, 699 


1,360.4 


32,159 


722.9 


35,887 


1,092.6 


1,5« 


5.2 



26,033.4 

^14.4 
577.5 
394.8 
261.3 
13,380.3 
1,709.7 
963.3 

4,617.4 

796.8 

1,979.9 

2,419.3 

4,474.8 

1,283.0 

485.0 

325.5 

^8.4 



31,579.0 

181.0 

876.9 

505.0 

668.8 

14,774.3 

1,737.2 

1,103.3 

5,024.5 
1,105.4 
2,007.7 
3,541.7 
5,690.8 
1,328.2 
621.4 
816." 



882,038 

14,840 

9,732 

5,067 

64,661 

124,105 

856 

12,901 

40,242 

31,230 

4,124 

272,985 

250,193 

13,042 

32, 563 

101,741 

3,589 



570, 520 

8,260 

5,144 

2,650 

40,031 

85,126 

637 

9,215 

26,343 

20,239 

2,723 

182,317 

165,449 

12,120 

23,046 

57,065 

735 



24,978.6 

30.6 
634.6 
378.8 
285.6 
13,112.9 
1,719.6 
967.3 

4,471.4 

724.1 

1,914.3 

2,392.6 

3,665.2 

1,196.9 

437.5 

390.3 

^4.5 



29,213.2 

167.3 

317.1 

468.1 

624.3 

14,273.8 

1,733.4 

1,073.3 

4,788.3 

953.1 

1,940.3 

3,338.6 

4,435.2 

1,230.6 

590.6 

765.6 

3.0 



34,073.9 

64.7 

1,483.4 

990.7 

379.1 

17,378.8 

4,714.5 

1,300.9 

5,994.2 

1,135.6 

2,947.9 

2,761.7 

5,582.6 

2,255.7 

945.4 

422.2 

2.1 



38,341.5 

209.7 
1,607.9 
1,050.2 

704.4 
18,656.0 
4,721.3 
1,405.4 

6,271.1 
1,414.2 
2,959.2 
3,688.3 
6,382.2 
2,279.8 
1,045.3 
812.6 
9.3 



(3) 



36.4 

111.3 

134.5 

161.5 

32.8 

32.5 

174.2 

34.5 

34.1 
63.7 
54.0 
15.4 
52.3 
88.5 
93.9 
8.2 



31.2 

25.4 
96.8 

124.3 
12.8 
30.7 

172.4 
30.3 

31.0 
4S.4 
52.5 
10.5 
43.9 
85.3 
77.0 
6.1 
216.2 



for tax net income is also lacking because of the various 
elections, special treatments, and other provisions in- 
corporated into the law. 

For the most part, provisions of the Internal Revenue 
Code are in agreement with general accounting and go far 
in recognizing the application of general accounting 
principles to the conditions and practices of a particular 
trade or business. Code section 446, for example, re- 
quires the reporting of income under the method of ac- 
counting used regularly in computing income by a 
business in keeping its books. 

But there are situations where the Code allows or re- 
quires special accounting for certain kinds of income, 
deductions, or transactions that diverge from generally 
accepted accounting procedures. Notable examples relate 
to depreciation, depletion, installment sales, and gains 
and losses from dispositions of property. As a result 
the net income computed under tax law will inevitably 
differ from the net income computed for the corporations' 
books. 

Depreciation 

Differences due to depreciation result chiefly from the 
definition of the base used for depreciation and from the 
adoption of useful lives and depreciation methods for tax 
purposes that vary from the lives and methods used for 
book purposes. Tax depreciation is applicable only to 



assets with a limited useful life (of at least one year). 
This would apply to most tangible assets (except land) 
and also to certain intangible assets such as patents. 
Among the intangible assets not depreciable for tax pur- 
poses, though sometimes considered depreciable for book 
purposes, is good will. 

Other differences in depreciation result when assets 
have been amortized in the tax accounts over a 60 -month 
period as emergency facilities for the national defense, 
but are still currently being depreciated in the book ac- 
counts; also, when expenditures are capitalized and re- 
covered through depreciation in one set of accounts but 
are expensed currently in the other. This latter kind of 
difference is discussed later on. Any increase or de- 
crease in depreciation resulting from revaluation of as- 
sets for book purposes is not recognized by the Internal 
Revenue Code. 

Generally, tax depreciation practices result in larger 
deductions on the income tax return than in the books of 
account. In some cases, these differences are only 
temporary since larger deductions in the earlier years 
of an asset's life are offset by smaller deductions as the 
asset grows older. But, depending on such factors as 
retirement and replacement practices, the differences 
can become permanent. Also with respect to depreciation, 
differences in practices often contribute to differences in 
the size of gain or loss realized when the assets are 
finally disposed of. (Gain or loss is determined, based on 



20 



CORPORATION INCOME TAX RETURNS, 1%3 



the difference between selling price and the remaining un- 
depreciated cost.) 

Depreciation differences tend to be most pronounced 
in the manufacturing and utility industries, especially in 
the latter where regulatory agencies require use of the 
more conservative straight line method of depreciation 
(and the retirement method in the case of the railroad 
industry) for book purposes. Public utilities are free, 
however, to adopt accelerated methods for tax purposes 
and frequently do. See the depreciation method informa- 
tion reported in Statistics of Income — 1961-62, for ex- 
ample. 

Depletion 

Differences due to depletion are confined, for the most 
part, to those corpwrations with extractive operations. 
Many corporations use percentage depletion for their in- 
come tax returns, and cost depletion (or no depletion at 
all) for their books. The much larger deductions allow- 
able under percentage depletion are reflected in the ex- 
cess of net income per books of account over net income 
per Internal Revenue Code in the table 25 statistics, 
summarized in table K, for the mining industries and for 
petroleum refiners in the manufacturing division. In con- 
trast to depreciation, where the differences may or may 
not be temporary, the differences between the book and 
tax treatment of depletion lead to permanent differences 
between the two net income figures. For additional in- 
formation about depletion, both percentage and cost, see 
the Explanation of Terms. 

Installment Sales and Construction Contracts 

Profit on installment sales in retail trade operations 
is another major example where tax and book treatment 
diverge. Profits are accrued on the corporation's books 
for the year in which the sale is recorded. However, they 
are reported for tax purposes only as they are collected 
over the term of the agreement. Resulting differences 
in profits for any one year are eventually evened out over 
a period of time. 

Somewhat similar to the accounting for installment 
sales is the accrual accounting for long-term construc- 
tion contracts. Here, taxpayers may elect to report in- 
come either on a percentage of completion basis or on a 
completed contract basis, regardless of how such con- 
tracts are treated on the corporations' books. Thus, 
many corporations use the completed contract method for 
tax reporting and the percentage of completion method 
for financial reporting. 

Bad Debt Losses 

With respect to bad debts, a taxpayer may use the 
specific charge off method for tax purposes whereby the 
bad debt is written off in the year its worthlessness is 
established. But for commercial accounting, a reserve 
method may be used whereby the addition to a reserve 
is the deduction for the year. The reverse situation is 
also applicable. Of course, the amount actually deducted 
by either method can also vary and in the case of banking 
and savings institutions the law actually limits the size 
of the bad debt deduction. It also requires that these in- 



stitutions treat losses on the worthlessness of securities 
as bad debt losses. For other corporations, such losses 
are subject to the special capital gain and loss provisions 
of the law instead. 



Charitable Contributions 

Contributions are deductible when paid rather than 
accrued, although corporations may elect to include as 
contributions for the current year additional amounts paid 
within 2-1/2 months after the close of the taxable year. 
In addition, the Code allows contributions in property to be 
deducted at their fair market value, although on their 
books corporations generally use the original cost. 

Deferred Compensation Plans 

Methods of accounting for the cost of pension and other 
deferred compensation plans may vary from company to 
company. In addition, the cost of such plans is usually 
deductible for tax purposes for the year when the em- 
ployer makes a contribution to the fund. Any departure 
from this cash basis for general accounting purposes 
leads to differences between tax and book net income. 
Differences can also result when an employee's right to 
compensation is revocable. When this applies, the deduc- 
tion for tax purposes is allowed when the employee is 
paid rather then when the employer contribution is made. 
Special limitations on the amount deductible for tax pur- 
poses are mentioned below. 

Inventories 

Inventory practices can also differ as between book and 
tax accounting. Some of the reasons, including LIFO and 
other elective provisions in the law, are mentioned in 
connection with the 1963 statistics on inventories de- 
scribed under separate heading. 

Dividend Income 

With respect to other items, dividends are included in 
tax net income only when received. No provision is made 
for accruing them. Therefore, if income shown on a parent 
corporation's books represents undistributed profits of 
subsidiaries or dividends declared but not yet received, 
it is not recognized for tax purposes until an actual dis- 
tribution is made. 

Basis of Property 

The basis upon which depreciation and gain or loss on 
property dispositions are computed has a profound effect 
on their size, which obviously effects net income. The 
concept "basis" represents the accounting value at which 
property is carried either for book or tax purposes. But 
the distinctions made in tax accounting in defining basis 
have no parallel in general accounting. 

For tax purposes basis is ordinarily cost, adjusted for 
subsequent capital expenditures and for depreciation (or 
depletion). Basis is thus affected by the method of depre- 
ciation (or depletion). In addition it is also affected by the 
manner in which theproperty is acquired (transfer from a 
stockholder or related corporation, or through reorgani- 



CORPORATION INCOME TAX RETURNS, 1963 



21 



zation, liquidation, or merger; trade-in; involuntary con- 
version; or, donation). In many cases, the original basis 
in the hands of the taxpayer is the one carried over from 
the transferor, though perhaps with certain adjustments. 
This is known as "substituted basis". When conditions 
require use of substituted basis, tax law permits the prop- 
erty to be disposed of without immediate recognition of 
gain or loss. When this happens, recognition is postponed 
until some future event. For example, the gain postponed 
when property was sold by one related corporation to 
another is recognized when the property is later resold to 
an unrelated taxpayer. Thus, with few exceptions, gains 
and losses must enter into the computation of tax net 
income, if not immediately then eventually. 

For book purposes though, timing factors related to 
basis are irrelevant and no thread of continuity with a 
technical concept of cost is necessary. Therefore, cur- 
rent values (market value or a value determined by ap- 
praisal, negotiation, or the like) can readily be used for 
basis in place of cost, and assets can be revalued at any 
appropriate time, for example, when there is a merger or 
reorganization. Gains or losses resulting from sales or 
exchanges are included in tax net income although they 
may be omitted entirely from book net income and charged 
directly to earned surplus instead. However, this method 
of treating nonrecurring income has been increasingly 
discouraged in recent years. 

Recognition or Nonrecognition of Income and Deductions 

Additional differences between book and tax net income 
are caused by nonrecognition under tax law of certain in- 
come and deduction items that are reflected in book net 
income, and, conversely, the recognition for tax purposes 
of certain income and deduction items that are not re- 
flected in book net income. 

Examples of items not recognized under the Internal 
Revenue Code are: (1) with respect to income--(a) tax- 
exempt interest on State and local Government obliga- 
tions --a major reason for differences between book and 
tax net income in the finance industries- -and (b) proceeds 
received on life insurance policies, and (2) with respect to 
deductions (or losses)- -(a) foreign taxes paid or accrued 
(when a foreign tax credit is elected on the income tax 
return), (b) interest paid to purchase or carry tax-exempt 
interest obligations, (c) lobbying expenses, political con- 
tributions, as well as other donations not qualifying as 
"charitable contributions" under Code section 170; (d) in- 
surance premiums paid on the life of an employee where 
the corporation is the beneficiary, (e) fines, penalties, and 
illegal payments, (f) losses on transactions between re- 
lated corporations; and (g) taxes such as the Federal in- 
come tax and taxes assessed against local benefits. The 
treatment of Federal income taxes is described below. 

Examples of items not recognized in books of account 
are: (I) with respect to income--(a) constructively re- 
ceived income from Controlled Foreign Corporations 
(if not subsequently remitted as dividends), as well as the 
foreign taxes deemed paid, either on these constructive 
receipts or on dividends remitted from abroad, that are 
included in taxable income, (b) certain unusual, nonoper- 
ating, or nonrecurring items omitted from book income 
and credited directly to earned surplus, and (2) with re- 
spect to deductions (or losses)- -the expensing for tax 



purposes of certain unusual, nonoperating, or nonre- 
curring items omitted from book income and charged 
directly to earned surplus. 

Examples of the last twotypesof items include: (1) re- 
tirement or sale of assets or premature retirement of ob- 
solescent equipment, (2) foreign expropriation losses, (3) 
losses due to embezzlement not insured and extending over 
several years, and (4) bonds issued at a discount and re- 
tired prematurely with a substantial charge (bond dis- 
count) still to be written off. As mentioned earlier, use 
of this method to bypass income has been increasingly 
discouraged in recent years. 

Federal income taxes, obviously, are not deductible for 
tax purposes. For general accounting purposes, they 
represent just one more type of business expense and are 
therefore deducted in computing net income per books. 
For comparability, the table 25 statistics for net income 
per Internal Revenue Code are presented after income 
tax. Even so, the amount of tax in each case is usually 
not the same. 

The amount reflected in the statistics for net income 
per Internal Revenue Code is the liability reported on the 
corporation income tax return, reduced by investment 
credit (though not by the foreign tax credit). However, the 
amount deducted in arriving at net income per books of 
account need not and rarely does equal the income tax 
liability reported on the corporation income tax return, 
because of special treatment or nonrecognition of speci- 
fied income and expense items for tax purposes and also 
because of differences between tax and book accounting in 
timing the receipt of income and the expensing of deduc- 
tions. In the latter case, if income is taxed before it is 
accrued on the books, or if expenses (or losses) are de- 
ducted earlier for book than for tax purposes, the effect 
on tax is recorded on the books as a deferred charge to 
the income tax expenses of the future years in which the 
income is recorded. The reverse situation requires simi- 
lar adjustments. Differences in accounting for the invest- 
ment credit on the corporations' books lead to still other 
differences between the income tax after investment credit 
reported on tax returns and the similar tax reported on 
the books. 

Consolidated Reporting and Foreign Income 

Users of Statistics of Income often assume that aside 
from depreciation and depletion, the major differences 
between book and tax net income statistics lie in the 
treatment of foreign subsidiary profits and in the degree 
to which related corporations report on a consolidated 
basis. For tax reporting purposes, foreign subsidiary 
profits are generally excluded until remitted as a divi- 
dend. (However, with respect to certain undistributed 
foreign subsidiary profits, see "Includable income from 
Controlled Foreign Corporations" in the Changes in Law 
section.) While this is also generally true for financial 
reporting purposes, it is nevertheless possible for foreign 
subsidiary profits to be included even if not actually re- 
mitted, as long as the funds are available for repatriation. 
Actual practice in this respect may vary from company 
to company. Appropriate provision can also be made on 
the books for known losses. 

Although the degree and principles of consolidation also 
may vary from company to company, groups of related 



22 



CORPORATION INCOME TAX RETURNS, 1963 



corporations generally repiort on a consolidated basis for 
financial purposes and the consolidatedentity mayor may 
not include foreign subsidiaries. When included, the ques- 
tion of whether profits have actually been remitted be- 
comes irrelevant. For tax reporting purposes though, 
separate tax returns are usually filed for each related 
corporation. When consolidated returns are filed the 
principles for membership in an affiliated group are 
fixed by law and are, perhaps, more narrowly defined. 
Moreover, foreign subsidiaries, with only two minor 
exceptions, are excluded from consolidated returns. 

With respect to the table 25 statistics on net income 
per books and per Internal Revenue Code, these differ- 
ences have only a limited effect chiefly because corpora- 
tions use the same reporting units in reconciling their 
book and tax profits. Therefore, the statistics for net 
income per books of account are on the same, generally 
nonconsolidated, basis as the statistics for net income 
per Internal Revenue Code. As a result, book net income 
for a given industry when obtained from corporation in- 
come tax returns may not be directly comparable with a 
book net income obtained from other statistical series. 
Presumably though, most of the differences due to con- 
solidation disappear in the aggregated national totals for 
book income (less deficit). 

For some of the same reasons, differences due to treat- 
ment of foreign subsidiary profits are not applicable to the 
table 25 statistics for net income per books. Since the 
same reporting unit was used as the basis for reconciling 
book and tax profits, undistributed foreign subsidiary 
profits were, with the possible exception mentioned 
above, generally excluded from both profit figures. 
Aside from this exception, the differences that there 
were because of foreign income, especially beginning 
with 1963, were those connected primarily with timing 
and tax definitions. For example, foreign subsidiary in- 
come only constructively received for tax purposes 
(Includable income from Controlled Foreign Corpora- 
tions, in the statistics throughout this report) would be 
reflected in tax net income but not in book net income. 
Later on, if the income is remitted through dividends, 
it would be reflected in book net income but not in tax 
net income (since it had previously been taxed). With 
respect to the "gross-up" of foreign taxes on foreign 
dividends and on foreign income constructively received, 
the effect on the two profit concepts may be permanent. 
Since the "gross-up" is included in income only by tax 
definition, it is reflected in net income per Internal Reve- 
nue Code but may never be reflected in net income per 
books of account. For information about the "gross-up", 
see the Changes in Law section of this report. 

Timing of Income and Deductions 

A corporation's method of accounting (cash, accrual, 
or a hybrid of the two) generally determines the year in 
which income (or gains) and expenses (or losses) are 
recognized. But, as a general proposition, it may be said 
that business accounting requires the postponement of 
doubtful income items and the inclusion of doubtful ex- 
pense items, in order to avoid any charge of overstating 
immediate income. On the other hand, tax law attempts 
to maximize immediate revenue and to minimize any 
risk of later unavailability of a taxpayer or his assets. 



As a result, tax law may require inclusion of income at 
an earlier date than general accounting methods sanction. 
Expenses, on the other hand, are typically not recognized 
under the law until the amount involved can be deter- 
mined with certainty. Any resulting difference between 
net income per books of account and net income per In- 
ternal Revenue Code can be thought of as temporary. 

Thus, prepaid income, such as from rents, royalties, 
repairs or advertising, is generally included in income 
for tax purposes in the year received, regardless of how 
it may otherwise be accounted for on the corporation's 
books. Similarly, amounts received for future services 
are taxable when received, even if accrued on the cor- 
porations' books in some future year. In each case in- 
come is received pursuant to some agreement so that a 
claim of right to its receipt has been firmly established. 

The principal timing differences with respect to ex- 
penses stem chiefly from the use in book accounting of 
contingency reserves to cover anticipated future losses 
or expenses. Costs and expenses, on the basis of rea- 
sonable estimates, are recognized for general accounting 
purposes, but for tax purposes are allowed only when they 
can accurately be determined. Therefore, while estimates 
credited to reserves to cover pending law suits or claims, 
cost of product guarantee or warranty contracts, repairs 
or maintenance, self insurance, future losses to be in- 
curred in collection of accounts receivable from install- 
ment sales, cash discounts allowable to customers, and 
losses on purchase commitments, can be treated as de- 
ductions on the books, they are generally not deductible 
for tax purposes until the exact liability has been fixed. 
An exception is made for bad debts. Under elective 
provisions of the law, additions to a bad debt reserve 
are recognized for tax purposes so long as they are 
reasonable and in the case of banking and savings insti- 
tutions are within certain tax-defined limits. 

Timing differences in accounting for installment sales, 
certain gains and losses, and depreciation have already 
been described. But there are other differences due to 
timing that result from special carryover provisions in 
the law. Capital losses can be deducted only from capital 
gains with excess losses carried forward for 5 years as 
an offset against gains. Charitable contributions are lim- 
ited to 5percentof net income before the deduction, with a 
2 year carryover allowed for any excess amounts, (Com- 
panies without net income are therefore unable to claim 
a deduction for the year contributions are made.) Special 
carryover provisions also apply to amounts contributed 
to certain types of employee pension plans and other de- 
ferred compensation plans described in the Code that are 
in excess of statutory limitations. Under carryover pro- 
visions, any amounts unused at the end of the statutory 
period are usually forfeited. 

Related to differences due to timing, are those differ- 
ences whereby under one accounting method, an item is 
a capital expenditure which is recovered only over time 
through depreciation, but under the other accounting 
system is considered a current expense. In either case, 
the effect is generally one of timing with the expense al- 
lowed in full, either presently or ultimately. 

As examples, taxes and interest paid are usually de- 
ducted currently for taxpurposesevenif they are capital- 
ized on the books. However, taxpayers have the option of 
either capitalizing or expensing the taxes and interest paid 



CORPORATION INCOME TAX RETURNS. 1963 



23 



on property temporarily unproductive. This would include 
amounts paid in connection with building construction, for 
instance. 

As further examples, research and experimental ex- 
penditures, organization expenses, and certain expenses 
in mineral extractive operations are major items that 
are given special accounting treatment for tax purposes. 

Research and experimental expenditures are typically 
capitalized on the books and recovered over time through 
depreciation. But they may be expensed currently on the 
tax return if the taxpayer chooses to do so, or capitalized 
and (1) amortized over a period of at least 60 months 
starting with the month in which benefits from them are 
received, or (2) capitalized without amortization until such 
time as successful completion creates an asset or un- 
successful termination or abandonment creates an allow- 
able loss, or (3) amortized and if a patent results, the 
remaining cost recovered over a longer period of time 
through ordinary depreciation. 

Organization expenses are normally a capital expendi- 
ture, but for tax purposes may be either deducted cur- 
rently, or capitalized and amortized over a period of at 
least 60 months under special elective provisions of the 
Code. When capitalized on the books such charges might 
otherwise be recovered only at time of liquidation, since 
a corporation does not usually have the determinable life 
necessary to claim depreciation on itself under tax law. 

Three capital expenditures associated with mineral 
extractive operations may also be expensed for tax pur- 
poses. Intangible expenditures in the drilling and develop- 
ing of oil and gas wells may be either capitalized and 
recovered through depreciation and depletion, or ex- 
pensed currently, at the taxpayer's option. Typically 
though, they are expensed for tax purposes. Explora- 
tion and development expenses associated with minerals 
other than oil and gas may either be deducted currently 
or treated as deferred expenses to be amortized ratably 
as the minerals uncovered are sold. In either case the 
amount deductible for exploration expenditures is limited 
by law. 



SIZE OF INCOME TAX 

Statistics on the size of corporations' income tax are 
presented in three tables in this report. Tables 17 and 
19 are classified by size of tax before the foreign tax 
and investment credits, and table 18 is classified by size 
of tax after these two credits. Information about receipts, 
net income, income subject to tax, income tax, credits, 
and payments on declarations of estimated tax are related 
in the three tables to the size of corporations' income 
tax. 

The user of these tables should keep in mind: (1) that 
income tax after credits was not the amount reported on 
the line provided for this purpose on the return forms, 
but was rather derived for the statistics by subtracting 
the two credits from the amount reported for income tax 
before credits, and related to this point, (2) that the sub- 
traction was made using amounts that were rounded to the 
nearest thousand dollars during statistical processing. 
Therefore, as noted in the description of the investment 
credit statistics, amounts of less than $500 reported for 
the investment credit on each of 201,572 returns are not 



reflected in the statistics for the investment credit nor, 
as a result, in the statistics for income tax after credits. 
A similar limitation existed in the case of the foreign 
tax credit, but to a much lesser extent. 

Income tax before credits amounted to $26.3 billion. 
Foreign tax credit of $1,9 billion and investment credit 
of $1,1 billion reduced income tax to $23,3 billion. As 
shown in table 18, foreign tax credit and (or) investment 
credit were sufficient to offset income tax on 69,935 re- 
turns with net income, AUof the returns on which income 
tax was offset by the investment credit were returns with 
tax (after any foreign tax credit) of $25,000 or less be- 
cause the law imposed limitations on the investment 
credit which could be claimed if income tax exceeded 
this amount. The 320 returns with income tax of 
$10,000,000 or more before credits accounted for a 
little over half of the income tax for 1963, Almost 70 
percent of the returns with tax had income tax of less 
than $5,000, 

In determining income tax after credits, tax law re- 
quired that the credit for foreign taxes paid or accrued 
be first subtracted from income tax and that the invest- 
ment credit could then be applied to the remainder. In 
computing tax after investment credit the sequence re- 
quired by law was not followed in the tables in this re- 
port. Instead, income tax was tabulated after the invest- 
ment credit but before the foreign tax credit. This was 
because it was felt desirable to provide a more complete 
picture of the total income tax to which United States 
corporations were liable, whether the tax was payable 
to the United States or to a foreign country. 



UNINCORPORATED BUSINESSES ELECTING TO BE 
TAXED AS CORPORATIONS 

Table 36 provides a limited amount of information 
about the 524 sole proprietorships and partnerships 
which chose to be taxed as corporations under provisions 
of section 1361 of the 1954 Code. These businesses re- 
ported receipts of $344.7 million, net income of $10.6 
million, and income tax amounting to $5.2 million. The 
tax returns of these businesses were not used to derive 
the data shown in the basic tables in this report. 

In order to qualify for the election to be taxed as a cor- 
poration, sole proprietorships and partnerships had to be 
owned by acitizenor resident individual, or by a domestic 
partnership consisting of not more than 50 members. No 
proprietor or partner having more than a 10 percent in- 
terest in the profits or capital of such an enterprise could 
be an owner having more than a 10 percent interest in the 
profits or capital of any other unincorporated business 
enterprise electing to be taxed as a corporation. Also, 
the business had to be one in which capital was a material 
income producing factor, or 50 percent or more of its 
gross income had to consist of gains, profits, or income 
derived from trading as a principal or from buying and 
selling real property, stock, securities, or commodities 
for the account of others. 

The election to be taxed as a corporation could be 
terminated only by changes in ownership whereby the 
interest of the owners who had made the election de- 
creased to 80 percent or less. 



24 



CORPORATION INCOME TAX RETURNS, 1%3 



However, Public Law 89-389 provided that no new 
elections could be made after April 14, 1966, and that 
all elections not revoked on or before December 31, 
1968, would terminate on January 1, 1969. 



CHANGES FROM PREVIOUS REPORTS 

The statistics for 1963 presented in this report reflect 
changes in terminology, changes in balance sheet items, 
changes in law, and changes in industrial classification. 
They also reflect revisions made in the preliminary esti- 
mates for 1963 and in the corporation statistics previously 
published in the Statistics of Income--1963,U. S. Business 
Tax Returns based upon further analysis of the source 
data used in their preparation. 

Changes in Terminology 
Compiled net profit 

Compiled net profit is discontinued as a concept in 
Statistics of Income. In past years, this term was 
used to contrast the net income reported for tax purposes 
with a somewhat broader concept of profits that could 
be derived from information reported in the corporation 
income tax return and that took into account certain 
nontaxable income, namely the interest on State and 
local Government obligations and, in earlier years, 
dividends from domestic corporations. 

To serve somewhat the same purpose as compiled net 
profit, a new and even broader profit concept is intro- 
duced with this report. This new concept, entitled "net 
income per books of account" to contrast it with the net 
income per Internal Revenue Code, is described in more 
detail above. 

For historical comparability, the item appearing in 
tables 2 and 3 of this report entitled "Total receipts 
less total deductions" may be related to the former 
Compiled net profit. This item, like Compiled net 
profit, includes tax-exempt interest, but it excludes 
constructive receipts from Controlled Foreign Corpora- 
tions that under the Revenue Act of 1962 are now in- 
cluded in the statistics presented for the net income 
computed under tax law. 

Total compiled receipts and Total compiled deductions 

These two concepts are simplified, beginning with 
this report, to "Total receipts" and "Total deductions." 
There are no changes in their definition. The word 
"compiled" was used in past years to emphasize that 
each of the two totals was a derived amount which. while 
based on tax return information, was not reported as 
such on the return. Total receipts and Total deductions 
are described below under the heading. Explanation of 
Terms. 



Changes in Balance Sheet Items 

The comparability of the balance sheet statistics for 
1963 with prior years was affected by changes in the tax 
return balance sheet. The income tax return no longer 
required the separate reporting of mortgage and real 



estate loans on the asset side, and of deposits and with- 
drawable shares on the liability side. Also, the 1963 in- 
come tax return required the reporting only of total in- 
vestments in Government obligations. Previously, there 
were separate amounts reported for United States obli- 
gations and obligations of States and U. S. possessions. 

When identified on large corporation returns of banks 
and savings institutions, mortgage and real estate loans 
were included with "other investments," while deposits 
and withdrawable shares were included with "other 
current liabilities." For all other returns the amounts 
were generally accepted as reported. Therefore, small 
amounts of deposits and withdrawableshares were some- 
times included in accounts payable or mortgages, notes 
and bonds payable in less than one year, while mortgage 
and real estate loans were occasionally included with 
notes and accounts receivable. 

For the first time in 1963, efforts were made to identify 
current assets and liabilities reported in the annual state- 
ments filed by life and other insurance companies. These 
accounts were previously tabulated with "other assets" 
and "other liabilities." 

The changes in the balance sheet primarily affected 
statistics shown for corporations in the finance, insur- 
ance, and real estate industries and are summarized in 
table L for 1961 and 1963. The statistics were not tabu- 
lated for 1962. 

Changes in Law 

Insurance companies other than life insurance companies 

The Revenue Act of 1962 changed the primary tax base, 
provided for the deduction of underwriting losses, and 
made other changes in the tax provisions for certain 
mutual fire and casualty insurance companies. The 
changes affect statistics for many of the income state- 
ment items, such as business receipts, cost of sales and 
operations, and other deduction items, as well as income 
subject to tax, and other tax items. 

Corporations subject to special mutual fire and casualty 
insurance company provisions are classified for Statistics 
of Income separately in the industrial group. Finance, 
insurance, and real estate: Insurance carriers: Mutual 
insurance, except life or marine and certain fire or flood 
insurance companies. 

The title of the group describes, in part, the companies 
affected by the new provisions of the law as amended by 
the Revenue Act of 1962. Prior to the change in law, a 
specialized group of mutual factory insurance companies 
with refundable single premium policies and flood insur- 
ance companies with similar policies or with perpetual 
policies were taxed under the special mutual insurance 
company provisions, and were included in this industrial 
group. Under the new law they became taxed much like 
stock casualty insurance companies, reporting premium 
income as defined by section 832 of the Code and under- 
writing losses and expenses. Statistics for these flood and 
factory mutual insurance companies are now included in 
the group, Finance, insurance, and real estate: Insur- 
ance carriers: Other insurance companies. Thus the 
changes in law also affect statistics for this industrial 
group, but to a much lesser extent. 



CORPORATION INCOME TAX RETURNS, 1963 



25 



Table L.— SELFXTED BALANCE SHEET ITEMS, 1961 AND 1963 



All industrial groups 



Finance, insurance, and real estate 



Banks and trust 
companies 



Credit agencies other than banks 



Savings and loan 
associations 



(1) 



(.') 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(ThouiaMi dallo 



Itjtal assets: 

Investments in Government obligations. 



States and possessions.... 
United States obligations. 
Not stated 



ll:>rtgage and real estate loans. 

Other investjnents 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 

Other current assets 

Other assets 



Total liabilities: 

Accounts payable. 

Mortgages, notes, 

one year 



and bonds payable in less than 



Deposits and withdrawable shares. 

Other current liabilities 

Other liabilities 



144,759,556 

34,505,600 

108,021,301 

2,232,655 

142,378,2(» 
190,504,372 
265,353,435 
5,812,808 
13,664,212 
30,566,451 



70,873,324 

50,183,282 

353,305,191 

39,237,867 

170,473,676 



150,552,545 

[Not 
available 

n.a. 

383,014,177 

339,366,673 

8,413,993 

21,960,519 

35,236,599 



95,303,485 
68,774,513 



453,667,867 
191,686,182 



125,956,977 

! 32,863,584 
91,901,198 
1,192,195 

141,572,318 

133, 621, 7U 

167,543,957 

3,742,712 

2,551,716 

16,870,759 



12,373,670 

20,965,046 

352,818,424 

4,496,220 

15l,913,3(>l 



130,609,359 



Not 
available 



317, 600,428 

228,096,621 

6,048,146 

6,976,404 

19,335,879 



28,535,860 

34,657,905 

n.a. 
409,533,850 
168, 574, 9U 



91,892,196 

i 19,292,393 
71,954,413 
645,390 

34,474,623 

U,641,153 

122,297,863 

2,185,521 

475,241 

3,193,244 



2,619,102 

932,794 

282,890,513 
1,004,066 
5,594,201 



93,708,948 

Not 
' available 

n.a. 

57,093,839 

157,760,683 

3,274,535 

2,218,072 

3,500,821 



15,831,801 

4,006,531 

n.a. 

313,016,284 

9,070,026 



5,818,883 

187,142 

5,309,582 

322,159 

61,068,414 
12,822,796 
35,696,210 
1,421, U2 
399,711 
744,502 



2,952,430 

12,449,480 

69,758,966 
1,146,572 
4,832,639 



7,227,604 

Not 
available 

n.a. 

82,865,364 

56,658,429 

2,563,275 

1,916,735 

1,736,648 



5,414,801 
19,732,022 



86,370,570 
7,803,321 



5,236,382 

96,512 

4,357,988 
281,882 

59,254,409 

6,781,277 

4,746,699 

898,392 

79,181 

177,458 



327,127 

437,567 

69,017,706 

275,225 

2,231,835 



6,755,430 



Not 
available 



74,198,565 

17,543,184 

1,369,785 

1,194,727 

951,270 



3,172,491 
2,216,587 



84,268,185 
5,031,659 



Finance, insurance, and real estate — Continued 



Insurance carriers 



Life insurance companies 



Mutual insurance com- 
panies filing Form 1120M^ 



Other insurance carriers 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(18) 



(Thousand doltat 



Total assets: 

Investments in Government obligations, total. 



States and possessions.... 
United States obligations. 
Not stated 



Mortgages and real estate loans. 

Other investments 

Notes and accounts receivable... 
Less: Reserve for bad debts.. 

Other current assets 

Other assets 



Total liabilities: 



Accounts payable 

Jfortgages, notes, and bonds payable in less than one year. 

Deposits and withdrawable shares 

Other current liabilities 

Other liabilities 



24,803,274 

12,871,156 

li,872,099 

65,019 

44,495,604 

75,791,219 

845,728 

14,558 

60,229 

10,469, 694 



448,185 
53,361 

7,185 

201,479 

136,956,258 



25,186,978 



Not 
available 



137,410,142 

1,521,139 

68,330 

218,742 

11,222,074 



332,332 
513,982 

n.a. 

6,312,279 
146,111,314 



10,981,111 

4,577,209 

5,399,276 

4,626 

44,309,500 

65,519,902 

n.a. 



4,931,529 



118,343,664 



10,741,291 



Not 
available 



124,096,559 
14,350 



32,127 
5,582,682 



2,058,378 
129,781,698 



2,647,419 

1,685,133 

2,773 

104,349 
1,916,121 



919,657 



4,926,054 



Not 
available 



1,880,705 
39,155 



18,995 
950,892 



2,944,006 
2,779,875 



9,491,838 

5,545,528 

3,787,690 
57,620 

81,755 

9,355,195 

845,723 

14,558 

60,229 

4,613,508 



448,185 
53,351 

7,185 

201,479 

13,503,310 



9,519,623 



Not 
available 



11,432,878 

1,567,534 

63,330 

167,620 

4,683,500 



332,332 
513,982 

n.a. 

1,309,895 
13,549,741 



n.a. - Not available. 

^For differences in definition of mutual insurance companies between 1951 and 1953, see the Changes in Law section of this report. 



Mutual fire and casualty insurance companies have been 
taxed under special provisions for many years because of 
their method of capitalization and the nature of their busi- 
ness. These companies are financed by, and their assets 
owned by, the policyholders rather than by stockholders, 
and premiums are based on actual cost without a profit 
element. A resume' of the old and new tax provisions and 
the items included in Statistics of Income follow. 

Prior to the 1962 amendment, the Internal Revenue 
Code of 1954 provided that mutual fire and casualty in- 
surance companies with gross investment income (except 
capital gains) and premiums totaling$75,000or less were 
to be exempt from tax under section 501 of the Code. The 
new law raised the tax exemption to include companies 
with income of $150,000 or less. 

For companies with more than $75,000 gross income, 
the 1954 Code prior to the 1962 amendment imposed a 
tax approximating the regular corporate rates (including 
the alternative tax on capital gains) on net investment 
income less the statutory special deduction for dividends 
received. However, companies other than interinsurers 
or reciprocal underwriters were subject to a special 1 
percent gross income tax if this tax was larger than the 
tax on investment income. The gross income subject to 
the special tax equaled gross investment income other 



than net capital gains plus gross premiums minus: (1) 
premiums returned or paid for reinsurance and (2) divi- 
dends to policyholders (considered as a reduction of 
premiums rather than actual dividends). Under this law 
mutual companies could not deduct any insurance losses. 

Under prior law, special progressively diminishing 
adjustments to taxable income were provided for small 
companies. These adjustments consisted of a basic ad- 
justment of $50,000 diminishing to zero at $100,000 of 
taxable investment income for interinsurers or reciprocal 
underwriters, and of $3,000 diminishing to zero at $6,000 
of taxable investment income for other companies. If the 
1 percent gross income tax was applicable to companies 
other than interinsurers or reciprocal underwriters, the 
basic adjustment was $75,000, diminishing to zero at 
$150,000 of taxable gross income. Companies whose 
gross investment income (other than capital gains) plus 
gross premiums was less than $125,000 were also given 
a reduction from the tax otherwise due. This reduction 
was computed by multiplying the tax by a ratio deter- 
mined by dividing the amount of gross investment and 
premium income in excess of $75,000, by $50,000, 

The adjustments to taxable income were effected 
through a modification of the tax rates. Companies with 
taxable income equal to or less than the adjustments 



26 



CORPORATION INCOME TAX RETURNS, 1963 



Table M.— MUTUAL INSURANCE COMPANIES FILING FORM 1120M COMPARED WITH TOTAL INSURANCE CARRIERS: NUMBER OF RETURNS, TOTAL ASSETS RECEIPTS 

DEDUCTIONS, NET INCOME, INCOME SUBJECT TO TAX, AND INCOME TAX, 1962 AND 1963' 



Returns with and without net income 



Mutual insurance 
companies^ 



Returns with net income 



Mutual insurance 
companies^ 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



Himber of returns. 



2,880 



(Thouamtd thU»ra) 



Total assets . 



170,333,195 



Total receipts. 



Business receipts.. 
All other receipts. 



Total deductions. 



Cost of sales and operations 

All other specified deductions 

Other deductions (including those unique to mutual insurance companies 
beginning 1963 ) 



327,023 

574,139 



552,488 
020,155 



Net income or deficit. 



16,944,670 
1,925,754 



Income subject to tax, total. 



Gross income taxed under section 821{a)C2) before 1962 amendment. 
Other 



135,501 
535,311 



Income tax, total. 



On gross income taxed under section 821Ca)(2) before 1962 amendment. 
Other 



21,314 
777,119 



180,718,423 

47,363,554 

39,657,522 
8,206,032 

45,778,211 

23,450,715 
2,471,085 

19,856,411 

1,623,727 



650 
1,603,226 

804,718 

5 
804,713 



8,243,768 
257,472 

257,472 
26,059 

6,640 

19,419 

136,533 



2,135,501 
63,377 



21,314 
27,890 



5,189,114 

4,895,911 
293,203 

5,197,272 

2,967,425 
287,302 

1,942,545 

^108,423 



650 
25,233 



10,810 

5 
10,805 



29,687,941 
7,278,319 

34,477,594 

17,182,474 
1,827,766 

15,467,354 

2,065,419 

^3,663,860 

'2,129,358 
'1,534,502 

'797,988 

'21,254 
'776,734 



165,682,721 

40,013,008 

32,459,444 
7,553,564 



19,393,845 
1,973,902 

16,306,151 

1,992,554 

'1,603,658 

'560 
'1,603,098 

'804,664 

'5 
'804,659 



8,214,045 
256,485 

256,485 

25,388 

6,225 

19,163 

136,795 

'2,192,735 

'2,129,358 
63,377 

'49,144 

'21,254 
27,890 



(8) 



1,858,991 
119,410 



1,114,939 
110,282 

674,190 

39,509 

'25,793 

'560 
25,233 

'10,810 

'5 
10,805 



^The mutual insurance companies for which statistics are shown are not defined exactly alike for 1962 and 1963. For 1962, they were defined as "mutual insurance companies except 
life or marine, and except mutual fire insurance companies issuing perpetual policies." For 1963, as a result of the Revenue Act of 1962, they were defined as "mutual insurance 
companies except life or certain marine, and except fire or flood mutual insurance companies which operate on the basis of perpetual policies or premium deposits." 

^Deficit. 

'Excludes amounts reported on returns without net income but taxable because of special provisions of the Internal Revenue Code applicable to certain mutual insurance businesses. 



were nontaxable, with tax gradually increasing from zero 
to the regular amount as income rose. No income subject 
to tax was tabulated for returns made nontaxable by these 
adjustments, but for those with tax the full amount was 
tabulated. 

The income statement items required to be reported 
on tax returns prior to 1963 were investment income 
items (e.g., interest, dividends, rents, royalties, capital 
gains) and deductions related to the investment income. 
These items and the net investment income were the only 
income statement items available for Statistics of 
Income. The only statutory special deduction allowed, 
and included in the statistics, was that for dividends re- 
ceived. Income subject to tax tabulated for these com- 
panies was either the taxable investment income (net 
investment income less the statutory special deduction 
for dividends received) or the gross income tax base, 
whichever was used by the particular company. Income 
tax also was the ordinary tax or the special 1 percent 
tax, whichever was applicable, minus the special reduc- 
tion allowed small companies discussed above. 

The only loss deductions allowed were from investment 
operations, including losses from the sale of capital as- 
sets disposed of to meet insurance losses or dividends 
paid to policyholders, and were reflected in net invest- 
ment income or loss. Net losses could not be carried 
to another year. Most companies were taxable, about 
half of them under the 1 percent gross income tax pro- 
vision. As shown in table M, taxable gross income ac- 
counted for over 97 percent of the $2 billion of total 
income subject to tax and over 43 percent of the $49 
million of tax was from the 1 percent special tax on 
gross income of companies other than interinsurers or 
reciprocal underwriters. 

The new tax provisions, effective generally for tax 
years beginning after December 31, 1962, required that 
both statutory underwriting income and investment in- 



come be included in the tax base of most mutual insurance 
companies. In determining income, business deductions 
and expenses similar to those allowed other types of 
businesses were deductible. In addition, losses on sales 
of capital assets sold to cover abnormal insurance losses 
or policyholder dividends were deductible from invest- 
ment income. 

Underwriting income was, in general, earned premiums 
less insurance losses, allowable expenses, and policy- 
holder dividends (considered to be an adjustment of 
premiums rather than a true dividend). Interinsurers 
and reciprocal underwriters subtracted additions (or 
added deductions) made to savings (surplus) carried in 
subscribers' accounts which were payable to the sub- 
scriber upon termination of its insurance contract. 

The "statutory" underwriting income which became a 
component of taxable income was underwriting income 
minus two additional deductions described below. 

The first deduction from underwriting income was a 
special diminishing deduction for small companies, 
defined as companies with gross income of less than 
$1,100,000. In defining these companies, gross income 
was investment income, except capital gains, plus 
premiums. The deduction was $6,000 for incomes up to 
$500,000, diminishing ratably to zero for incomes be- 
tween $500,000 and $1,100,000. This deduction was aj^- 
lowable only against underwriting income for the par- 
ticular tax year, and was deductible before determining 
the deduction for protection against loss. 

The second deduction was that for protection against 
loss. Because mutual insurance companies do not have 
the invested capital framework that stock companies have 
to provide a financial cushion for extraordinary losses, 
they generally set aside a portion of underwriting income 
as a reserve for these losses. The new law recognized 
this characteristic by deferring tax on a portion of the 
underwriting income. This portion was treated as a de- 



CORPORATION INCOME TAX RETURNS, 1963 



27 



duction from underwriting income and was set aside in 
a Protection Against Loss (PAL) account for a period of 
years before being taxed. 

Subtractions from the Protection Against Loss (PAL) 
account included certain losses plus amounts being re- 
turned to taxable income. 

The amount of this deduction was the sum of 1 percent 
of the insurance losses incurred during the year, plus 
25 percent of the underwriting income remaining after 
the statutory deduction for small companies described 
above. An additional amount was deductible by concen- 
trated risk companies (defined as companies insuring 
against loss from windstorm, hail, flood, earthquake, and 
similar hazards within one State or within a radius of 
200 miles.) 

Concentrated risk companies determined the percent- 
age of earned premiums attributable to such risks. If 
this percentage exceeded 40 percent, the excess of the 
percentage over 40 percent, times the underwriting in- 
come (less the special deduction for small companies 
described above), was added to the deduction for protec- 
tion against loss. 

Losses deducted from the account included (1) statutory 
underwriting losses which occurred if the PAL deduction 
exceeded underwriting gains for the year, (2) the sum of 
any other underwriting losses plus investment losses 
reduced by any statutory underwriting income or invest- 
ment income, and (3) "unused" losses carried over from 
certain loss years. 

For amounts returned to taxable income, the general 
deferment period was 5 years. At the end of that period 
any portion of the deduction from underwriting income 
not absorbed by the losses described above minus half 
of that portion of the deduction (not absorbed by losses) 
attributable to the 25 percent of underwriting income was 
returnable to taxable income. This and other parts of the 
reserve could also become taxable because of a ceiling 
on the amount which could be maintained in the reserve, 
or through election by the company, or if the company 
ceased to be taxed under the mutual insurance company 
provisions, 

"Attorneys-in-fact" perform many of the ordinary 
business functions of the special group of mutual in- 
surers known as reciprocal underwriters or interin- 
surers. The income of the attorney-in-fact is derived 
from the underwriting operation of the insurance com- 
pany. Both under previous law and under the 1962 Act 
this income was taxable to the attorney-in-fact. Under 
the new law the insurance company could elect to include 
all of the underwriting income in its accounts, thus mak- 
ing it available for deduction of losses, either directly or 
through the PAL account. The attorneys-in-fact were 
required to continue reporting their share of the under- 
writing income and to pay taxes on it. To avoid double tax- 
ation the insurance company was allowed a tax credit for 
taxes paid by the attorney-in-fact. This elective provision 
could not be used unless the attorney-in-fact was subject 
to the corporate tax and met certain other conditions. 

Investment income subject to tax (or investment loss) 
was similar to that under prior law and consisted of net 
investment income (or loss) minus the statutory deduction 
for dividends received available to corporations in 
general. 



Taxable income for a mutual insurance company, in 
general, consisted of the net sum of, (1) statutory under- 
writing income or loss, plus (2) taxable investment in- 
come or loss, plus (3) subtractions from the PAL account, 
minus (4) any unused loss deduction carried from loss 
years. 

Losses were the excess of statutory underwriting and 
investment losses for the year over the sum of (1) taxable 
investment income, (2) statutory underwriting income and 
(3) subtractions from the PAL account, A loss could be 
carried back 3 years and forward 5 years except that it 
could not be carried to or from years beginning before 
January 1, 1963, and could not be used if the company 
ceased to be taxed as a mutual insurance company. 
Therefore, no unused loss deduction was reportable for 
1963. 

However, a special transitional provision permitted 
companies which had incurred underwriting losses for 
each of the years 1957-1961 (and which had been taxed as 
mutual insurance companies for each year since 1956) 
to use such losses to reduce statutory underwriting in- 
come for the years 1963-1967, For this purpose the 
losses did not include amounts resulting from payment 
of dividends to policyholders. Losses carried over under 
the special transitional provisions were included in 
"Other deductions", rather than in the net operating loss 
deduction statistics. 

The tax rates were similar to those imposed on cor- 
porations in general, differing only by the modification 
needed to effect the adjustment for small companies 
described below. 

For companies with less than $12,000 of taxable in- 
come, a diminishing adjustment to taxable income, simi- 
lar to those under prior law, was applicable. The basic 
adjustment was $6,000, diminishing to zero at $12,000 of 
taxable income. This adjustment was also effected through 
a modification of the tax rates and did not affect income 
subject to tax except that no amount was tabulated for 
returns made nontaxable by the adjustment. Returns with 
taxable income of $6,000 or less were nontaxable and the 
tax gradually increased to the full amount between $6,000 
and $12,000. 

An exemption from tax on underwriting income was 
available for companies which had gross investment in- 
come (other than capital gains) plus premium income of 
less than $500,000 and which had no reserve accumulated 
in the PAL account. Tax was imposed only on taxable 
investment income, A diminishing adjustment of $3,000 
vanishing at $6,000 of taxable investment income was 
provided through a modification of the tax rates, making 
these companies nontaxable if taxable investment income 
was $3,000 or less. If the gross investment and premium 
income was less than $250,000, the tax otherwise due 
was further reduced. The reduced tax was determined 
by multiplying the amount otherwise due by the ratio of 
the gross income less $150,000 divided by $100,000. 
However, these companies could elect to be taxed under 
the general mutual insurance company provisions in order 
to deduct underwriting losses or receive other benefits. 

Since mutual insurance companies were exempt from 
tax under section 501 if their gross income was $150,000 
or less, theaboveprovisions were applicable only to com- 
panies with gross income above that amount. 



294-550 O - ) 



28 



CORPORATION INCOME TAX RETURNS, 1963 



Some of the tax effects and changes in the general 
statistics for 1963 resulting from the new law are shown 
in table M, Both total receipts and total deductions in- 
creased about $5 billion. Most of the increase in receipts 
was in business receipts (underwriting income). Cost of 
sales and operations was increased by $3 billion in under- 
writing losses. The $2 billion of Otherdeductions included 
the special deductions (other than that for dividends re- 
ceived) allowed these companies. A net loss of $108.4 
million from the combined investment and underwriting 
incomes was reported for tax purposes as compared to 
a net investment income of $136.5 million reported for 
1962. 

Income subject to tax dropped from the $2.2 billion 
(most of it from the gross income base) reported for 1962, 
to $25.9 million. Income taxes dropped from $49.2 million 
to $10.8 million. 



Gains on sales or exchanges of certain 
depreciable property 

Under new Code section 1245, the amount of gain from 
the disposition of certain depreciable property was treated 
as ordinary income, to the extent of depreciation (or 
amortization in the case of emergency facilities), allowed 
or allowable after December 31, 1961. This depreciation 
' 'recapture" applied to dispositions of property made dur- 
ing taxable years beginning after December 31, 1962. 

The depreciable property to which section 1245 applied 
was (1) personal property other than livestock, whether 
tangible (such as machinery and equipment), or intangible 
(such as patents or copyrights), and (2) other tangible 
property including certain realty other than buildings 
and their structural components, if it was an integral 
part of certain specified business activities, or which 
constituted research or storage facilities used in con- 
nection with such activities. The business activities 
qualifying were manufacturing, production, or extraction, 
or the providing of transportation, communication, elec- 
trical energy, gas, water, or sewage disposal services. 

Before the change in law, gains on sales of depreciable 
property held for more than 6 months were aggregated 
with losses, and with gains and losses from sales or ex- 
changes of real property and certain other types of busi- 
ness property, and from involuntary conversions of any 
of these property types (including depreciable property) 
and of capital assets held for more than 6 months. If the 
overall result was a net gain, it was treated as a long- 
term capital gain against which capital losses could be 
offset and was subject to the maximum 25 percent capital 
gains tax rate. If the overall result was a net loss, it was 
fully deductible against all income. See discussion of 
Dispositions of property under sections 1245 and 1231 
on page 8. 



Includable income of Controlled 
Foreign Corporations 

Prior to 1963, income from foreign subsidiaries was 
not reported for tax purposes or subject to the Federal 
income tax until it was remitted to United States cor- 
porations as a dividend. But the Revenue Act of 1962 



added Code section 951 which provided for the inclusion 
in the gross income of United States shareholders of 
certain undistributed earnings of foreign corporations 
controlled by United States shareholders. For this pur- 
pose, a corporation was considered controlled if more 
than 50 percent of its voting stock was controlled by 
United States persons including corporations, each of 
which owned at least 10 percent of such voting stock. 
The new provisions were first effective for taxable years 
of Controlled Foreign Corporations beginning in 1963 and 
for taxable years of United States corporations in which 
(or with which) such foreign taxable years ended. There- 
fore, the 1963 statistics do not reflect income from for- 
eign corporations whose 1963 taxable year ended after 
that of the domestic corporation. 

The includable undistributed earnings were accumu- 
lated after December 31, 1962, and comprised in gen- 
eral, "foreign base company income" and certain foreign 
insurance income. "Foreign basecompany income" con- 
sisted of specified types of income from investments, as 
well as income derived from selling or purchasing goods 
or performing services outside the Controlled Foreign 
Corporation's country of incorporation for related per- 
sons. The insurance income represented, for the most 
part, income attributable to premiums received by con- 
trolled foreign insurance companies on United States 
risks. 

Income from qualified investments in less developed 
countries, or from sales of United States exports, was 
specifically excluded from foreign basecompany income. 
Also, no constructive distribution of undistributed earn- 
ings was required if a certain minimum distribution of 
the earnings and profits of the controlled foreign cor- 
porations was made. These minimum distributions were 
based on relationships of foreign and United States tax 
rates so that the combined tax of the Controlled Foreign 
Corporation approximated the United States rate. 

Dividends from foreign corporations 

"Gross-up" of dividends 

Domestic corporations owning 10 percent of more of 
the stock of a foreign corporation can claim a credit 
against their income tax for income and excess-profits 
taxes paid by the foreign corporation on earnings dis- 
tributed as dividends. (See Foreign tax credit under 
Explanation of Terms.) Prior to 1963 only distributions 
actually received by the domestic corporation were sub- 
ject to United States income tax. This rule was changed 
by the Revenue Act of 1962 with respect to distributions 
from "developed country corporations" (defined in Code 
sections 902 and 955). Under the new law, domestic cor- 
porations were required to increase (or "gross-up") 
their foreign dividend income by the foreign taxes they 
were deemed to have paid on the profits from which the 
dividends were distributed. The effects of the new pro- 
vision were an increase in the amounts reported as 
taxable foreign dividends (if a foreign tax credit was 
claimed with respect to such dividends) and an increase 
in the amount of credit which could be claimed. The fol- 
lowing formulas illustrate the computation of the foreign 
tax for which credit could be claimed: 



CORPORATION INCOME TAX RETURNS, 1963 



29 



Before the Revenue Act of 1962 and less developed country corporations 
under the Act 

Foreign income tax Dividends from subsidiary Foreign tax 

paid by foreign X Profits of foreign subsidiary - available for 

subsidiary before payment of foreign use as credit 

income taxes 

Developed country corporations under the Revenue Act of 1962: 

Foreign income tax Dividends from subsidiary Foreign tax 

paid by foreign X Profits of foreign subsidiary = available for 

subsidiary after payment of foreign use as credit 

income taxes 

The new provisions pertained only to dividends re- 
ceived from foreign subsidiaries deriving most of their 
profits (out of which the dividends were paid) from 
operations in developed countries. So as not to dis- 
courage investments in less developed countries, divi- 
dends received from subsidiaries in such countries were 
not affected by the new law. The provisions were also 
applicable to amounts constructively received from Con- 
trolled Foreign Corporations, and to distributions at- 
tributable to earnings of 50 percent or more owned sub- 
sidiaries of the foreign corporation. 

The effective date of these provisions was the same as 
described under Foreign tax credit below. 

Sales of foreign stock 

The 1962 Act also required that certain gains on foreign 
stock transactions be reported as foreign dividends by 
United States corporations with 10 percent or more 
ownershipof Controlled Foreign Corporation stock. These 
were gains realized from the sale, exchange, or redemp- 
tion of Controlled Foreign Corporation stock and attribu- 
table to earnings and profits of the foreign corporation 
earned after December 31, 1962, and not previously sub- 
ject to United States income tax. See Code section 1248 
for a further description of the amounts taxable as divi- 
dends. Prior to 1963, these earnings and profits could be 
repatriated as capital gains, subject to the lower capital 
gains tax rate, through certain stock transactions. 

Sales of patents to Controlled Foreign Corporations 

One of the provisions of the 1962 law relating to foreign 
investments provided that a domestic corporation treat 
gain on the sale or exchange of patents, copyrights, and 
similar property rights to its more than 50 percent Con- 
trolled Foreign Corporations as ordinary income. Prior 
to the new law, which was effective for taxable years 
beginning after December 31, 1962, such gain was eligible 
for capital gains treatment under section 1231. The new 
law had the effect of increasing net gain, noncapital as- 
sets (or reducing net loss, noncapital assets) and de- 
creasing long-term capital gain. 

Bad debt deduction 

The Revenue Act of 1962 also imposed new limitations 
on the bad debt deductions allowed mutual savings banks, 
and domestic building and loan associations and coopera- 
tive banks. Under previous law, the deductions allowed 
these institutions for additions to bad debt reserves 
were considered reasonable so long as they did not 
exceed the lesser of taxable income before the bad debt 
deduction, or the excess of 12 percent of deposits at 



the end of the year over the sum of surplus, undivided 
profits, and reserves at the beginning of the year. 
Beginning with taxable years ending after December 31, 
1962, the law specified that the allowable deduction for 
additions to bad debt reserves would be the sum of the 
amounts added to the reserve for losses on qualifying 
real property loans, subject to the limitations described 
below, plus the amounts added to the reserve for losses 
on nonqualifying loans. Special rules were provided to 
allocate reserves accumulated prior to the change in 
law to the opening balance of these two reserve accounts. 
The excess of these reserves over the limitations was 
allocated to a special supplemental reserve for losses 
on loans. 

Qualifying real property loans were defined with certain 
exceptions as any loan secured by an interest in improved 
real property or by real property which was to be im- 
proved out of the proceeds of the loan. Excluded were un- 
secured loans; loans which were the primary obligation of 
a Government agency, banking or savings institution, or 
of another member of the same affiliated group (with 



Table N.— MUTUAL SAVINGS BANKS AND SAVINGS AND LOAN ASSOCIATIONS COM- 
PARED WITH TOTAL BANKING AND CREDIT INSTITUTIONS: NUMBER OF RETURNS, 
TOTAL ASSETS, RECEIPTS, DEDUCTIONS, NET INCOME, STATUTORY SPECIAL 
DEDUCTIONS, INCOME SUBJECT TO TAX, AND INCOME TAX, 1962 AND 1963 



Number of returns: 

With and without net income 

With net income 

RETURNS WITH AND WITHOUT NET INCOME 

Total assets 

Total receipts 

Total deductions 

Bad debt deduction 

Interest paid and all other deductions 
Net Income (less deficit) 

RETUmiS WITH NET INCOME 

Total assets 

Total receipts 

Total deductions 

Bad debt deduction 

Interest paid and all other deductions. 

Net income 

Special statutory deductions 

Dividends received deduction 

Net operating loss carryforward 

Income subject to tax 

Income tax 



Number of returns ; 

With and without net income 

With net income 

RETURNS WITH AND WIIHOUT NET INCOME 

Total assets 

Total receipts 

Total deductions 

Bad debt deduction 

Interest paid and all other deductions. 
Net income (less deficit] 

RETURNS WITH NET INCCME 

Total assets 

Total receipts 

Total deductions 

Bad debt deduction 

Interest paid and all other deductions. 

Net income 

Special statutory deductions 

Dividends received deduction 

Net operating loss carryforward 

Income subject to tax 

Income tax 

'Deficit . 



Banks and trust companies 



(1) 



14,818 
13,706 



(2) 



15,052 
13,o99 



Mutual savings banks 



(3) 



513 
J27 



«) 



535 
A52 



f».//i. 



351,496.7 
15,134.3 
11,935.2 
621.5 
11,313.7 
2,534.6 



328,507.7 

14,069.9 

10,833.3 

574.2 

10,259.1 

2,592.4 

64.4 

52.3 

12.1 

2,538.5 

1,186.6 



373,935.6 
16,432.3 
13,173.3 
667.6 
12,505.7 
2,421.3 



353,095.1 
15,444.8 
12,164.5 
613.8 
11,550.7 

2,468.9 

97.0 

el.O 

36.1 

2,376.4 

1,123.4 



45,107.3 

2,199.5 

2,189.0 

129.5 

2,059.5 

'7.9 



27,367.8 
1,327.1 
1,283.1 

91.3 
1,191.8 

32.1 
36.2 
29.6 
6.5 
7.0 
1.6 



50,265.5 
2,378.2 
2,303.3 

87.9 
2,215.4 

60.3 



36,391.9 
1,721.6 
1,636.4 
63.2 
1,573.2 

74.0 
69.9 
39.5 
30.4 
10.3 
3.6 



Credit agencies other than banks 



(5) 



52,445 
31,691 



(6) 



49,099 
32,159 



Savings and loan 
associations 



(7) 



o,524 
1,730 



(6) 



u,637 
5,061 



f»,ri„ 



■> 



139,880.1 
9,880.7 
8,985.3 
1,131.2 
7,354.1 
887.2 



56,205.2 
5,110.3 
4,072.9 
353.1 
3,719.8 

1,034.7 

103.2 

57.4 

45.8 

925.4 

410.9 



157,488.9 
10,983.4 
9,945.3 
365.4 
9,079.9 
1,022.3 



138,435.4 

9,650.9 

8,437.8 

705.4 

7,732.4 

1,199.4 
97.2 
47.9 
49.2 

1,080.0 
480.9 



91,470.4 

5,069.3 

5,057.8 

804.3 

4,253.5 

5.4 



13,009.2 
734.9 
710.9 
101.4 
609.5 

23.1 
3.1 
0.1 

3.0 
20.2 
7.3 



105,182.1 
5,762.0 
5,503.2 

489.8 
5,013.4 

248.2 



90,788.2 
4,977.3 
4,695.4 
420.4 
4,275.0 

272.2 

8.2 

0.3 

7.9 

263.9 

118.4 



30 



CORPORATION INCOME TAX RETURNS, 1963 



affiliation defined in terms of 50 percent or more 
ownership of stock); loans secured by a deposit or 
share of the institution; and, loans acquired and disposed 
of within a 60 -day period. Nonqualifying loans repre- 
sented all other loans. 

The addition to the reserve for losses on nonqualifying 
loans was an amount determined by the institution to 
be a reasonable addition. The addition to the reserve 
for losses on qualifying real property loans was, in 
general, limited to the largest of the following amounts: 
(1) 60 percent of taxable income less the amount of the 
reasonable addition to the reserve for losses on non- 
qualifying loans, so long as this amount did not increase 
the bad debt reserve to more than 6 percent of qualifying 
loans outstanding, (2) up to 3 percent of qualifying real 
property loans outstanding at the end of the taxable year, 
(3) an amount determined to be a reasonable addition to 
the reserve for bad debt losses on qualifying real prop- 
erty loans. 

If the addition to the reserve for losses on qualifying 
real property loans was computed under either of the 
first two tests described above, when it was combined 
with the addition to the reserve for nonqualifying losses, 
it could not exceed the amount by which 12 percent of 
deposits or withdrawable accounts at the close of the 
year exceeded the sum of surplus, undivided profits, 
and reserves at the beginning of the year. 

The effect of the changes in law on the statistics for 
mutual savings banks and savings and loan associations 
is shown in table N. 

Income Tax 
Tax rates 

A two stage reduction in the income tax rates for 
corporations was prescribed in the Revenue Act of 1964. 
The first stage was effective on January I, 1964, Be- 
ginning on this date, the normal tax was reduced from 
30 to 22 percent. The surtax, generally applicable to 
taxable income in excess of $25,000, was raised from 
22 to 28 percent for January I through December 31, 
1964. Thereafter, it was reduced to 26 percent under 
the second stage rate reduction. 

For taxable years overlapping January I, 1964 (ac- 
counting periods ended January through June 1964, for 
purposes of this report), income tax was computed 
under both the old and new rates. The new rates were 
those set forth in the first stage reduction. The actual 
tax liability for the year was then determined by 
prorating the two tentative income tax amounts according 
to the number of days under each law. 

Statutory special deductions and Income subject to tax 

Statutory special deductions were subtracted from net 
income in order to arrive at income subject to tax, 
the actual tax base used. Several of these special 
deductions were computed using percentages that were 
based in part on the applicable income tax rates. As 
a result, the following deductions were affected by the 
1964 change in tax rates: 

I. the part of the dividends received deduction 
that was for amounts received on certain preferred 
stock of public utilities, 



2. deduction for dividends paid on certain preferred 
stock of public utilities, and 

3. Western Hemisphere Trade Corporation deduc- 
tion. 

In computing income tax, corporations with taxable 
years beginning before January I, 1964 (for this report, 
accounting periods ended January through June 1964), 
first computed two taxable incomes, one using the special 
deductions based on the old tax rates, and the other using 
the special deductions based on the new tax rates. 
Income tax was computed on each taxable income 
separately and was then prorated in the manner pre- 
viously described. For purposes of Statistics of Income, 
the special deductions and taxable income determined 
under the old tax rates were used in tabulating the 
data for statutory special deductions and income subject 
to tax from returns with accounting periods ended January 
through June 1964. 

Foreign tax credit 

The foreign tax credit applicable to returns included 
in this report was affected by several provisions in the 
Revenue Act of 1962. Before the amendment to Code 
section 904, all types of income from foreign sources 
could be combined for purposes of computing the foreign 
tax credit and the limitation on the allowable credit was 
computed either on an "overall" or "per country" basis. 

In the case of interest income, a corporation deriving 
business income from a foreign country having a foreign 
tax rate exceeding the United States rate could avoid an 
unused foreign tax credit by transferring short-term 
funds, such as bank deposits, to a foreign country which 
taxed the interest at a rate much less than the United 
States rate. So as to avoid a foreign tax credit benefit 
resulting from such transfers, the provisions of the new 
Act imposed a separate limitation on the credit for for- 
eign taxes paid on interest income and made the "per 
country" limitation mandatory with respect to it. Thus, if 
a corporation was on a "per country" basis, the credit 
limitation was computed for interest income and other in- 
come separately for each of the countries from which the 
corporation received such interest. On the other hand, if 
the corporation was on the "overall" basis, the credit 
limitation was computed on a "per country" basis with 
respect to such interest income, and on an "overall" ba- 
sis with respect to other income. The "per country" and 
"overall" limitations are discussed under "Foreign tax 
credit" in the Explanation of Terms. 

The interest income subject to these new rules was 
primarily investment income but specifically excluded 
amounts (1) derived from any transaction which was 
directly related to the active conduct of a trade or busi- 
ness in a foreign country or possession of the United 
States, or (2) derived from the active conduct of a bank- 
ing, financing, or similar business. 

The above provisions were first applicable to taxable 
years beginning after October 16, 1962, (in general, 
accounting periods ended October 1963 through June 1964, 
for purposes of this report), but only to interest resulting 
from transactions occurring after April 2, 1962. Transi- 
tional rules for the carryback and carryforward of unused 
foreign taxes which overlapped the effective date were 
also provided. 



CORPORATION INCOME TAX RETURNS, 1963 



31 



In addition to interest inconrie, the 1962 law changed 
the rules required for computing the amount of foreign 
taxes deemed paid (and therefore eligible for foreign tax 
credit) on dividend income from foreign subsidiaries 
operating in "developed" countries. The foreign tax 
deemed paid by U. S. parent companies was equal to a 
proportion of the taxes paid by the foreign corporation or 
its subsidiary based on the ratio of dividends paid out of 
accumulated profits by the foreign corporation, to its total 
after-tax accumulated profits. Previously, foreign taxes 
deemed paid were based on the ratio of dividends paid 
out of accumulated profits by the foreign corporation to 
its total before-tax accumulated profits. (For additional 
information, see the explanation of "Gross -up" of divi- 
dends from foreign subsidiaries described above.) 

Another provision of the law also related to the foreign 
tax credit as it applied to dividends. If a foreign cor- 
poration received at least one-half of its gross income 
from United States sources for the three prior years, the 
domestic parent corporation could, under prior law, take 
the 85 percent dividends received deduction for a propor- 
tion of the dividends received and deemed earned in the 
United States, based on the ratio of the foreign corpora- 
tion's United States income to its total income. Foreign 
taxes on all the remaining income, including the 15 per- 
cent of dividends for which no intercorporate dividends 
received deduction was allowed, were used in computing 
the foreign tax credit. An amendment to Code section 
861 provided that since the dividends were considered 
earned in the United States the excess 15 percent of in- 
come from domestic sources remaining after the 85 
percent dividends received deduction, should not be 
eligible for the foreign tax credit. 

These provisions applied to any dividend income re- 
ceived from foreign corporations after December 31, 
1964. Dividends received before January 1, 1965, must 
have been received in a domestic corporation's taxable 
year beginning after December 31, 1962, and have been 
paid out of accumulated profits of a foreign corporation's 
taxable year beginning after December 31, 1962. 

The Revenue Act of 1962 also repealed Code section 
902(d) which permitted royalties received by a domestic 
corporation from wholly-owned foreign subsidiaries, to 
be treated as dividends, thereby allowing foreign taxes 
paid on such royalties to be eligible for the foreign tax 
credit. While this provision tended to decrease the size 
of the foreign tax credit until such time as a dividend 
distribution was actually made that reflected these royal- 
ties, another provision included in the law tended to have 
an opposite effect. The Act provided that certain un- 
distributed income of Controlled Foreign Corporations 
was to be included in the income of United States share- 
holders and permitted the foreign tax credit to be 
claimed for the taxes paid on it just as if actual dis- 
tributions had been made. (See "Includable income of 
Controlled Foreign Corporations" described above.) 



Depletion 

When accelerated depreciation was applied to certain 
assets used in mining operations, it had the effect of 
reducing the "taxable income from the mining property." 



Because percentage depletion was limited to 50 percent 
of this taxable income, smaller deductions for depletion 
were claimed in the earlier years of the life of the de- 
preciable asset. As a result, when the asset was sold 
or otherwise disposed of, the double benefit of accelerated 
depreciation and then capital gains treatment under sec- 
tion 1231 was somewhat offset by the smaller depletion 
deductions. 

In order to compensate for any loss of capital gains 
treatment under new Code section 1245, section 631 re- 
lating to percentage depletion was amended by the Reve- 
nue Act of 1962 to provide that, for purposes of the 50 
percent limitation, taxable income from the mining 
property could be increased to the extent that depreci- 
ation deductions resulted in ordinary gain under section 
1245. The new provision mitigated the effect of section 
1245 in the case of mining properties by increasing the 
size of the allowable depletion deduction in the year of 
sale but only to the extent of the ordinary gain realized. 
This modification of the law did not, however, apply to 
oil and gas properties. 

The effective date of this special treatment was the 
same as that established for new Code section 1245. 
(Section 1245 and its relationship to section 1231 is 
described above.) As a result, statistics for depletion, 
when based on returns showing property dispositions 
under section 1245, were somewhat larger than other- 
wise. 



Changes in Industrial Classification 

The industrial classification used for Statistics of 
Income was revised for 1963 to conform with the 
Standard Enterprise Classification issued for the first 
time in 1962 by the Office of Statistical Standards, 
Bureau of the Budget, Executive Office of the President. 
The structure of the classification follows closely along 
the lines of the Standard Industrial Classification, which 
was designed as a means of classifying separate estab- 
lishments rather than the companies of which establish- 
ments were a part. As in prior years, some departures 
from the classification system were made for Statistics 
of Income for the finance industries in order to reflect 
particular provisions of the Internal Revenue Code. 

In the past, the Standard Industrial Classification was 
applied to a legal entity or ownership basis for Statistics 
of Income by combining appropriate groups. These 
combinations are, in general, comparable to the industry 
groupings actually used in the Standard Enterprise Clas- 
sification. Consequently, there are no significant breaks 
in comparability with prior years and the relatively few 
changes that did occur in industrial subgroups are not 
apparent at the major group level which is used as the 
basis for most of the industry statistics in this report. 
Therefore, no attempt was made to measure the effect on 
the statistics of the changes in industrial classification. 

Detailed comparisons of the industrial subgroups and 
major groups used for this report with those used in the 
1962 report, as well as a comparison of the Standard 
Industrial and Standard Enterprise Classifications with 
groupings used for the Statistics of Income, are given on 
pages 321-340. 



32 



CORPORATION INCOME TAX RETURNS, 1963 



STATISTICAL POPULATION 

Corporation Defined 

The term corporation as defined in the Internal Reve- 
nue Code included joint stock companies, insurance com- 
panies, unincorporated associations including business 
trusts and certain partnerships, as well as mutual savings 
banks, savings and loan associations, and cooperative 
banks. Even though not legally organized as corporations, 
these organizations possessed characteristics typical of 
the corporate form, such as continuityof life, centraliza- 
tion of management apart from ownership, limited lia- 
bility of owners, and free transferability of interests. 
All were taxable as corporations, filed on corporation 
income tax returns or on corporation returns of income, 
and data for them are reflected in this report. The few 
sole proprietorships and partnerships that elected 
to be taxed as corporations did not actually operate as 
corporations, and though filing on corporation income tax 
returns, data for them were excluded from all tables in 
this report, except table 36 where statistics for these 
businesses are shown separately. 

Number of Returns vs. Number of Corporations 

The number of returns in this report differs from the 
number of nongovernment corporations for several rea- 
sons. The Internal Revenue Code permitted an affiliated 
group of corporations, (i.e., one or more chains of in- 
cludable corporations connected through stock ownership 
with a common parent), to file a single return showing the 
combined financial data for the group. In fact though, as 
shown in table O, almost all corporations filed on a non- 
consolidated basis so that the reporting unit for which 
statistics are shown is, for the most part, the legal entity 
without regard to ownership. 

Some part-year returns reflected changes in accounting 
periods by continuing corporations. As a result it was 
possible for the same corporation to be counted twice for 
the population, although there was no duplication in the 
financial data included because each part-year return 
covered a different period of time. In a somewhat simi- 

Table 0. —CONSOLIDATED AND NONCONSOLIDATED CORPORATION RETURNS? 
NUMBER OF RETURNS, TOTAL ASSETS, TOTAL RECEIPTS, AND NET 
INCOME, BY SIZE OF TOTAL ASSETS, 1963 



Size of total assets 



CONSOLIDATED RETURNS 

Total 

Zero assets 

$1 under $100,000 

$100,000 under $1,000,000 

$1,000,000 under $25,000,000 

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

NONOONSOLIDATZD RZTUHMS 

Total 

Zero assets 

$1 under $100, 000 

$100,000 under $1,000,000 

$1,000,000 under $25,000,000... 

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

'Deficit. 



Number of 
returns 


Total assets 

dotUri) 


Total 
receipts 

dollBrmJ 


Net income 

(less 

deficit) 

dollata) 


(1) 


(2) 


(3) 


(4) 


5,822 


229,036,232 


130,661,824 


8,716,031 


99 

505 

2,084 

2,598 


24,382 

935,383 

13,085,219 


390,961 

69,573 

1,678,424 

16,191,097 


723 

'2,371 

'10, 104 

"66,009 


174 

109 

no 

143 


6,034,819 

7,925,497 

17,374,443 

183,656,469 


5,351,296 

5,468,351 

11,558,608 

89,953,514 


54,142 

178,902 

224,138 

8,336,610 


1,317,365 


1,252,199,613 


878,080,880 


45,568,709 


37,266 
757,336 
448, 538 

69,177 


26,525,328 
128,976,002 
272,627,093 


5,433,369 

61,092,946 

228,794,902 

228,003,705 


36,645 

364,744 

5,162,725 

9,44.4,499 


2,375 

1,267 

857 

549 


82,346,768 
87,680,350 
131,972,562 

522,071,505 


43,379,819 
45, 216, 875 
66,981,181 

199,178,083 


2,732,165 
3,U9,331 
4,900,303 

19,808,397 



lar vein, a reorganized corporation filed separate returns 
to reflect current -year operations before and after the 
date of reorganization. 

The number of returns shown in this report also differs 
from the number of corporations because returns of non- 
profit corporations are excluded. Corporations desig- 
nated tax-exempt under Code sections 501 and 521 in- 
cluded charitable, religious, scientific, and literary 
societies, as well as certain cooperative and mutual 
groups. Cooperative and mutual groups designated tax- 
exempt included public utility types such as for rural 
electrification, and most farmers' cooperatives, but the 
following types were nonexempt and subject to the income 
tax: (1) most types of cooperatives including farmers' 
cooperatives not qualifying for exemption under Code 
section 521, (2) mutual life or marine insurance com- 
panies, (3) other mutual insurance companies, but gen- 
erally only if their gross income was more than $150,000, 
and (4) mutual savings banks, building or savings and 
loan associations, and cooperative banks. Each of these 
companies filed on corporation income tax returns and 
data for them were included in this report. 

Under certain conditions, some exempt corporations 
were also taxable and at the regular corporate rates. 
These partially taxed organizations included educational 
and charitable organizations taxable on the income de- 
rived from business activities unrelated to their nonprofit 
status and farmers' cooperatives taxable on their undis- 
tributed earnings. Data for these organizations were ex- 
cluded from this report. On the other hand. Small Busi- 
ness Corporations that elected to be taxed through their 
shareholders are included even though they were not sub- 
ject to the corporation income tax. As a result of these 
exceptions there are differences among the number of 
corporations, the number of corporation returns as shown 
in this report, and also the number of returns of cor- 
porations that were taxable at the corporate rates. 

Business Coverage 

In general, this report covers corporate business 
activities in the United States as reported on returns of 
domestic and resident foreign corporations. However, 
domestic corporations (corporations organized within the 
United States) could have reported certain income from 
foreign sources, such as dividends remitted from foreign 
subsidiaries. Also, a domestic corporation operating 
abroad through a branch reported all of its income from 
the foreign branch. Resident foreign corporations (cor- 
porations organized abroad but engaged in trade or busi- 
ness in the United States) reported only the income from 
United States sources. Nonresident foreign corporations 
(corporations organized abroad and not engaged in trade 
or business in the United States) were taxable mostly on 
investment income from United States sources, but infor- 
mation relating to these corporations was not included in 
Statistics of Income. 



Time Coverage 

By law, a corporation in existence at any time during 
the year, regardless of whether or not it had taxable in- 
come and unless it was expressly exempt from taxation, 
was required to file a corporation income tax return, or. 



CORPORATION INCOME TAX RETURNS, 1963 



33 



if taxed at the shareholder level, a Small Business Cor- 
poration return of income. This report, summarizing 
corporate business and financial activities for' 1963, 
was derived from returns filed for accounting periods 
that ended July 1963 through June 1964. 

Income tax law required that returns be filed for the 
annual accounting period customarily used by the corpora- 
tion in keeping its booksand that, in general, the account- 
ing period be closed at the end of a month. Most of the 
returns were filedfor annual accounting periods, but some 
returns were also filed to cover part-year accounting 
periods. Part-year returns were filed for new corpora- 
tions not in existence long enough to report for a full 
accounting period, for reorganizedcorporations to report 
for the periods precedingandfollowing the reorganization 
date, for merging or liquidating corporations as final re- 
turns, and for other corporations changing their account- 
ing periods where the part-year return was filed to cover 
the changeover. 

Considering the accounting periods covered for 1963, 
a span of some 23 months existed between the beginning 
of the first included accounting period on August 1, 1962, 
and the end of the last included accounting period on 
June 30, 1964. Thus, business receipts are the sum of 
the business receipts for some corporations for the 12 
months ended July 1963, plus the business receipts for 
each of 23 different months. Also, balance sheet items, 
such as end-of-year inventories and depreciable assets, 
are combinations of data representative not only of the 
composition of many corporations at December 31, 1963, 
but of some companies at July 31, 1963, and of other com- 
panies 11 months later, at June 30, 1964. 



EXPLANATION OF TERMS 

The following explanations include definitions and limi- 
tations of classifications used, and adjustments made in 
preparing the statistics. These explanations are designed 
to aid the user in interpreting the statistical content of 
this report and should not be construed as interpretations 
of the Internal Revenue Code, or related regulations, pro- 
cedures, or policies. Code sections cited were those in 
effect for 1963, 

Accounts payable were liability amounts of relatively 
short duration not secured by notes of indebtedness. 
Generally, only liabilities which arose during the normal 
course of conducting the trade or business were included. 
Nontrade payables were includable in the statistics for 
"other current liabilities." 

Because of a change in the corporation income tax re- 
turn balance sheet, deposits and withdrawable shares 
were no longer separately provided for. As a result they 
were sometimes reported in accounts payable for 1963, 
Whenever these amounts could be identified, especially 
in the case of the largest banking and savings and loan 
institutions, they were included in the statistics for "other 
current liabilities." 

Accounts and notes payable as shown in table 4 consist 
of accounts payable and mortgages, notes, and bonds pay- 
able in less than 1 year. 

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



Advertising expenses were allowable as a deduction 
under Code section 162 if they were ordinary and neces- 
sary and bore a reasonable relation to the trade or busi- 
ness of the corporation. The amount shown in the statis- 
tics includes advertising identified as a cost of sales or 
operations as well as advertising separately identified 
as a business deduction. 

The types of expenditures classified as advertising may 
have varied somewhat from company to company and a 
few companies did not separately identify advertising when 
it was included in the cost of sales and operations. In 
addition, certain kinds of advertising expenditures, such 
as for billboards, were capitalized and recovered only as 
part of depreciation. For these reasons, a more definitive 
explanation of the advertising deduction statistics is not 
possible. 

Amortization was the sum of (1) deductions taken in 
lieu of depreciation for Government-certified emergency 
facilities for the national defense (under section 168 of 
the 1954 Code), and (2) the amounts of deferred expenses 
written off in 1963 for research and experimental ex- 
penditures (section 174), exploration and development 
expenditures (sections 615 and 616), organizational ex- 
penditures (section 248), and trade-mark and trade 
name expenditures (section 177), The amounts shown in 
the statistics include amortization reported as a manu- 
facturing 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, a large part of the deduction was attributable 
to the writeoff of emergency facilities. However, because 
of the limitations on emergency facilities the other forms 
of amortization have assumed greater importance in the 
statistics for recent years. These limitations, described 
below, account in large part for the decline in the overall 
deduction. 

The amounts deducted for 1963 for emergency facilities 
were, in general, based on facilities certified in 1958 and 
1959. Section 168 provided for the amortization of facili- 
ties over a 60-month period, with the privilege of changing 
to regular depreciation at any time. A considerable lapse 
in time between certification asanemergency facility and 
the beginning of amortization could result from (1) the 
time necessary to complete the facility and (2) an election 
to begin amortization with the next full taxable year after 
acquisition or completion of the facility. New certifica- 
tions after August 22, 1957, were limited to facilities used 
to produce new or specialized defense items, to provide 
research, development, or experimental services for the 
Department of Defense or Atomic Energy Commission, 
and to provide for the primary processing of uranium 
ore or concentrate under a Government-sponsored pro- 
gram to develop new sources of this mineral. No facili- 
ties could be certified as emergency facilities after 
December 31, 1959. 

Amounts subtracted from policyholders' surplus ac- 
count are included in the life insurance company statis- 
tics for income subject to tax and were taxable on returns 
regardless of whether or not the company had any other 
income subject to tax. The policyholders' surplus ac- 
counts of stock life insurancecompanies were taxable un- 
der provisions of the Life Insurance Company Income Tax 
Act of 1959, 



34 



CORPORATION INCOME TAX RETURNS, 1963 



Creation of a special "policyholders' surplus account" 
was prescribed for stock life insurance companies by 
Code section 815, added to the Internal Revenue Code by 
the 1959 law. This account contained certain underwriting 
income which was nontaxable for the year in which it was 
earned. However, as described in Code sections 802 and 
815, these earnings became taxable upon their withdrawal 
from the account. The tax on amounts subtracted from 
the account, computed at the regular normal tax and 
surtax rates, was considered to be part of the total 
amounts subtracted for the year. (See ' 'Income subject 
to tax.") 

Amounts taxable as ordinary income to shareholders of 
electing Small Business Corporations consisted of the 
current year's earnings of the corporation, whether ornot 
actually distributed, but with an adjustment. The cor- 
poration's net long-term capital gain (reduced by net 
short-term capital loss) was subtracted to the extent of 
net income because long-term capital gain retained its 
special character in the hands of shareholders. 

In addition to long-term capital gain, ordinary income 
excluded those dividend distributions that were eligible 
for the 4 percent individual income tax credit and the 
$50 exclusion from individual gross income because these 
distributions were considered as not having been made 
from current year earnings. 

The amounts shown may be somewhat understated in- 
asmuch as not all electing Small Business Corporations 
completed Form 1120-S, Schedule K, Shareholders Share 
of Income, from which the statistics were obtained. Also, 
because rajxirting in this schedule was not always con- 
sistent, the statistics for this item may not be strictly 
comparable with the statistics for the other items ob- 
tained from the same schedule. 

Annual returns, or full-year returns, were returns rep- 
resenting 12-month accounting periods. Included were 
calendar year returns ended December 1963 as well as 
noncalendar year returns with accounting periods ended 
during the months July through November 1963 and 
January through June 1964. 

Bad debts were allowable as a deduction by Code section 
166 either under the specific chargeoff method or under 
the reserve for bad debts method. Bad debt recoveries 
previously deducted under the specific chargeoff method 
were regarded as an income item and included in ' 'other 
receipts." 

In the case of banks and domestic building and loan 
associations, corporate or government debts evidenced 
by certain bonds which became worthless during the year 
were chargeable to bad debts under Code section 582. The 
bad debt deduction itself for these banking and savings in- 
stitutions was redefined by the Revenue Act of 1962 and 
is described under the heading. Changes in Law. 

Business receipts were, in general, the gross operating 
receipts of the corporation reduced by the cost of re- 
turned goods and allowances. 

Business receipts included rents reported as a prin- 
cipal business income by real estate operators and by 
certain types of manufacturing, public utility, and serv- 
ice corporations. The latter corporations included manu- 
facturers that frequently rented products rather than sold 
them, such as tabulating or electronic equipment; lessors 
of public utility facilities such as docks, warehouses, and 
pipelines; and companies engaged in rental services, such 
as for the rental of automobiles or clothing. 



Some corporations treated excise and related taxes 
which were included in the sales price of their products 
as part of their gross receipts from sales; others re- 
ported their receipts after adjustment for these taxes. 
When treated as receipts, excise and related taxes were 
deducted on the tax return as part of the cost of goods 
sold or were included in the separately itemized deduc- 
tion for taxes paid. In any case, the receipts as reported 
by the taxpayer were included in the statistics. (See also 
"Cost of sales and operations.") 

In the finance division, business receipts included such 
banking items as fees, commissions, trust department 
earnings, exchange collections or service charges when 
identified in schedules attached to the return. Interest, the 
principal operating income of banking and savings institu- 
tions, is shown separately in the statistics and is therefore 
excluded from business receipts. Chiefly for this reason, 
the total shown as business receipts in table 5, in which 
data are classified by size of business receipts, is rede- 
fined to include investment income as well. 

Business receipts also included the income reported by 
finance companies from discounts and service fees. In 
some instances, such income included interest which was 
not separately identified. Premium income of most in- 
surance companies was also included in business receipts. 
However, certain mutual insurance companies with total 
receipts of less than $500,000 were not required to re- 
port premium income. Therefore, total business receipts 
for insurance carriers are slightly understated. Gener- 
ally in the finance division, income from investments, 
when identified in schedules attached to the return, was 
allocated to one of the specific types of investment in- 
come for which statistics are shown separately. Rent or 
cooperative apartment assessments reported by real 
estate operators, however, were accepted as business 
receipts. 

Business receipts reported by security and commodity 
brokers, dealers, and exchanges, and by real estate sub- 
dividers, developers, and operative builders, required 
special- statistical treatment. For these returns, net 
profit or loss from sales of securities or real estate, 
when identifiable, was allocated to the statistics for net 
gain or loss from noncapital assets. If the corporation 
reported both business receipts and cost of sales without 
identifying the source, and the cost of sales was 50 per- 
cent or more of the business receipts, the items were 
considered to include security or real estate transac- 
tions and only the net gain or loss was used for the sta- 
tistics. Otherwise, business receipts for these companies 
were used as reported and included commissions and 
service fees. 

Calendar year returns were returns with full-year ac- 
counting periods ended December 1963. 

Capital stock represented amounts of outstanding 
shares of ownership in the corporation as shown on the 
balance sheet. 

Cash, as reported in the balance sheet, was the amount 
of currency or instruments and claims which are gener- 
ally used and accepted as money. 

Compensation of officers of the corporation included 
amounts reported in the income statement of the return 
(or in supporting schedules) as salaries, wages, stock 
bonuses, or bonds, if the item was identified as having 
been paid to officers for personal services rendered. 
It was sometimes not possible to identify officer com- 



CORPORATION INCOME TAX RETURNS, 1963 



35 



pensation on returns when the amount was included in 
another deduction item such as in an overall employee 
compensation figure. 

Compensation paid to shareholders of Small Business 
Corporations for which an election was made to be taxed 
through shareholders was reported in the schedule of 
distribution and income (Schedule K, Form 1120-S). The 
amounts comprised salaries and wages, and other pay- 
ments, including director's fees, for services rendered. 
Such compensation was not necessarily equal to the amount 
deducted for compensation of officers in the company's 
income statement. 

Consolidated returns were income tax returns which 
contained the combined financial dataof twoor more cor- 
porations meeting the following requirements: (1) a com- 
mon parent corporation owned at least 80 percent of the 
voting power of all classes of stock and at least 80 per- 
cent of each class of nonvoting stock (except stock which 
was limited and preferred as to dividends) of at least one 
member of the group, and (2) these same proportions of 
stock of each other member of the group were owned 
within the group. 

The filing of a consolidated return constituted an elec- 
tion of group reporting, which, with certain exceptions, 
had to be followed in subsequent years. However, with 
the enactment of the Revenue Act of 1962, affiliated cor- 
porations filing consolidated returns were allowed to de- 
cide again whether or not they wished to continue filing 
on a consolidated basis for either the first taxable year 
for which returns were due to be filed after October 16, 
1962, or the first taxable year ending after October 16, 
1962. By law, the consolidated filing privilege could be 
granted to all affiliated domestic corporations connected 
through stock ownership with a common parent corpora- 
tion except: (1) regulated investment companies, (2) real 
estate investment trusts, (3) corporations deriving a large 
percentage of their gross income from sources within a 
United States possession, (4) insurance companies not 
affiliated with other insurance companies of the same 
type and therefore not taxed under the same provisions 
of the law, (5) corporations designated tax-exempt under 
Code section 501, and (6) China Trade Act corporations. 

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

An additional tax of 2 percent was imposed on consoli- 
dated taxable income, which excluded any taxable income 
attributable to regulated public utility or Western Hemi- 
sphere Trade Corporation members of the affiliated 
group. 

Contributions or gifts to charitable, religious, educa- 
tional, and similar organizations were deductible under 
Code sections 170 and 809. In general, the deduction was 
limited to 5 percent of net income computed without re- 
gard to this deduction and reduced by any net operating 
loss carryforward. Certain additional adjustments were 
required in the case of life insurance companies. Amounts 
contributed in excess of this limitation during the two 
preceding years could be carried forward to the current 
year so long as the sum of the current-year contributions 
and the amounts carried forward did not exceed the limi- 
tation based on current-year net income. 



Cost of property used for investment credit was the 
total amount invested in certain depreciable assets, prin- 
cipally machinery and equipment with a useful life of four 
years or more, that was reported in connection with the 
computation of the investment credit. Included were 
amounts reported for which the credit could not be claimed 
for 1963, either wholly or in part, because of the absence 
of income tax against which the credit was applied, or 
because of the limitations on the size of the allowable 
credit in any one year. Also included were amounts al- 
located by Small Business Corporations filing under Code 
section 1371, for use by their shareholders in computing 
their individual investment credits. 

Most of the cost of property used for investment credit 
represented new property. The cost of used property 
eligible for investment credit was limited to $50,000. 
Additional information about the depreciable property 
eligible for investment credit may be found under the 
heading, "Investment credit." 

Cost of sales and operations generally comprised the 
direct costs incurred by the corporation in producing 
goods or providing services. Included were costs of ma- 
terials used in manufacturing, cost of goods purchased 
for resale, direct labor, and operating expenses. In the 
finance division, insurance company benefit payments 
and losses incurred were included in cost of sales and 
operations. 

Corporations were required to provide a schedule show- 
ing how they arrived at the amount reported in their tax 
return income statement for cost of sales and operations. 
Statistics for the major components of the cost of sales 
and operations are shown in table 21 for nonfinancial 
corporations and are discussed on pages 12-13. As 
there shown and explained, statistics for the cost of sales 
and operations differ between these tables and the other 
tables in this report for which the adjustments described 
below were made. 

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, operating 
expenses for depreciation, depletion, amortization, rent 
of buildings or real estate, advertising, contributions to 
pension plans, and contributions to other employee bene- 
fit plans, were transferred to their respective deduction 
categories when identified in cost of sales and operations 
schedules. 

Because the income or loss from sales of securities 
or real estate by certain financial institutions was trans- 
ferred from business receipts, and the net profit or loss 
from these transactions included in net gain or loss, non- 
capital assets, the cost of such sales was excluded from 
cost of sales and operations. (See "Business receipts.") 

Current assets other than inventories in table 5 con- 
sisted of the following short-term assets: cash, notes 
and accounts receivable less reserve for bad debts, in- 
vestments in Government obligations, and "other current 
assets." 

Current liabilities in table 5 consisted of the following 
types of short-term obligations: accounts payable, mort- 
gages, notes, and bonds payable in less than one year, and 
"other current liabilities." 



36 



CORPORATION INCOME TAX RETURNS, 1963 



Deduction for dividends paid on certain public utility 
stock is discussed under "Statutory special deductions." 

Depletable assets represented, in general, the gross 
value of mineral property, oil and gas wells, other 
natural deposits, standing timber, intangible development 
and drilling costs capitalized, and leases and leaseholds, 
each subject to depletion. Accumulated depletion repre- 
sented the cumulative adjustment to these assets shown 
on the corporations' books of account. In some instances, 
depletable assets may have been reported as land, or as 
"other investments," and could not be identified for this 
report. 

The value of depletable assets and accumulated deple- 
tion are not closely related to the current-year depletion 
deduction. The balance sheet accounts reflected book val- 
ues; the depletion deduction reflected the amount claimed 
for tax purposes. 

Depletion, a deduction allowable for the exhaustion of 
natural deposits or timber, could be based on cost, or, 
in the case of natural deposits, on a fixed percentage of 
gross income, less rents and royalties paid, from the 
depletable property. In the case of depletable property 
other than oil and gas wells, gross income from the de- 
pletable property meant the gross income from mining, 
defined to include not only the extractive process, but 
also certain treatment processes. 

Percentage depletion, though based on percentages of 
gross income from the depletable property, was limited. 
It could not exceed 50 percent of the taxable income from 
the property, computed without the depletion deduction. 
The percentage depletion rates for each type of deposit 
were listed in Code section 613 and ranged from 5 to 
27-1/2 percent. 

The amounts shown in the statistics also include any 
identifiable depletion reported as a cost of sales and 
operations. 

Depreciable assets, reported in the corporation's 
balance sheet, consisted of tangible property (such as 
buildings and equipment) which was used in the trade or 
business or held for the production of income and which 
had a useful life of one year or more. The statistics for 
depreciable assets exclude those intangible assets, 
patents, and copyrights for example, which were depreci- 
able for tax purposes. The amounts shown as accumu- 
lated depreciation represent the portion of the assets 
that was written off in the current year as well as in prior 
years. 

The statistics for this item include Government- 
certified emergency facilities which were eligible for 
five-year amortization in lieu of regular depreciation. 
Also included, when the corporation reported them in 
its balance sheet as depreciable, were fully depreciated 
assets and partially completed assets for which no 
deduction was allowable. Additional information for fully 
depreciated assets is provided on page 7. 

The amounts shown in the statistics are, in general, 
the gross amounts before adjustments for depreciation 
charged in current and prior years. Some corporations, 
however, reported only the net amount of depreciable as- 
sets after adjusting for these depreciation charges. 

Among the corporations reporting only a net amount 
of depreciable assets were many insurance carriers 
reporting balance sheet information in the format re- 
quired by State insurance regulations. This format 



usually provided for the reporting of only net depreciable 
assets and only the home and branch office buildings and 
equipment were included. Other real estate holdings of 
these corporations were reported as "other invest- 
ments." 

For the industrial group, Real estate (except lessors 
of real property other than buildings), the book value of 
land and buildings was included in "other investments," 
depreciable assets, or land, depending on how the cor- 
poration reported it. 

In relating depreciable assets and accumulated de- 
preciation to the current-year depreciation deduction 
shown in this report, it should be noted that the balance 
sheet accounts reflected amounts reported in the cor- 
porations' books of account, while the deductions were 
those claimed for tax purposes based on methods of 
computation and useful lives of assets which may have 
varied for book accounting and tax accounting purposes. 

In some instances, the amount of depreciable assets 
shown in the balance sheet may have been greater in value 
than the amount to which the tax deductions were related, 
and the amount usedas the basis for the deductions cannot 
be readily tabulated from the tax return. 

The number of returns showing a deduction for depreci- 
ation but no depreciable assets may be attributable to (1) 
methods of reporting depreciable assets by corporations 
in the finance industries described above whereby the 
assets associated with the deduction were reported as 
land or as "other investments," (2) returns with "zero 
assets" (see the definition of "Zero assets"), (3) returns 
of corporations with no depreciable assets at the end of 
the year, assets having been disposed of as part of a plan 
to merge, liquidate, or otherwise change the structure of 
the corporation, and (4) the exclusion from depreciable 
assets of certain intangible assets which were depreciable 
for tax purposes. 

Depreciable assets as shown throughout the statistics 
were those reported on corporation's end-of-year balance 
sheets. Depreciable assets at the beginning of year are 
shown in tables 37 and 38, 

Depreciation deducted. as a reasonable allowance for the 
exhaustion, wear and tear, and obsolescence of business 
property was allowable under Code section 167, A deduc- 
tion for depreciation was not allowable on inventories, or 
land apart from the physical improvements or develop- 
ments added to it. 

Several methods of computation could have been used in 
determining the deduction for the year. The most common 
method was straight line, whereby an equal amount is de- 
ducted in each year of the useful life of the asset. The 
declining balance and the sum of the years-digits meth- 
ods, whereby a larger portion of the asset's cost is 
written off during the earlier years of its life than during 
its later years, were also commonly used. These latter 
methods were specifically authorized by the Internal 
Revenue Code of 1954 and were generally permissible 
in the case of assets acquired after December 31, 1953, 

Revenue Procedure 62-21, applicable to income tax re- 
turns filed on or after July 12, 1962, provided alternative 
guidelines and procedures for determining depreciation. 
The property lives for guideline classes (broad categor- 
ies, not item-by-item) were, in most cases, substantially 
shorter than those used prior to Revenue Procedure 62-21. 
These guidelines lives and rules were applicable to all 



CORPORATION INCOME TAX RETURNS, 1963 



37 



depreciable property, including existing assets as well as 
new acquisitions; however, they did not supersede exist- 
ing rules and procedures for any taxpayer who wished to 
continue to use them. Corporations using these provisions 
had to use them for all assets in a particular guideline 
class. The Procedure also provided a test by which the 
reasonableness of the deduction could be established. 

Amounts shown as depreciation include any identifiable 
depreciation reported as an operating or manufacturing 
cost. Also included in the statistics are amounts deducted 
on leasehold improvements, patents, and copyrights, as 
well as small amounts of additional first-year (section 
179) depreciation. Beginning with 1963, the statistics in- 
clude so-called amortization on station connections in the 
communications industry, and amortization of capitalized 
film production costs in the motion picture industry. 
These amounts were previously included in the statistics 
for "other deductions" in the first instance, and in 
amortization andcostof sales and operations in the second 
instance. See also, "Depreciable assets." 

Depreciation from statements is discussed on page 6. 

Distributions to stockholders consisted of the corpora- 
tion's own stock, and of cash and other property, gener- 
ally reported as part of the analysis of earned surplus 
and undivided profits. Liquidating dividends when identi- 
fied were excluded. 

In those instances where a corporation reported one 
total for distributions to stockholders and did not identify 
this distribution as cash or stock, the total was treated as 
a distribution to stockholders in cash and property 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 but not actually distributed to stockholders in 1963. 
Conversely, the statistics do include amounts previously 
taxed to stockholders but retained in the corporation until 
actually distributed in 1963. Distributions of company's 
own stock by Small Business Corporations are excluded 
from most tables in this report. The amounts are shown 
separately in tables 30 - 32. 

Dividend distributions of Small Business Corporations 
for which an election was made to be taxed through share- 
holders, comprised all dividends actually paid, whether 
from current or accumulated earnings, and whether in 
cash or in other property. Thus, constructive dividends 
derived from current-year undistributed net income were 
excluded. Also excluded were the actual distributions of 
amounts that were deemed distributed in an earlier year 
as constructive dividends and which therefore had been 
previously taxed. See, Nondividend distributions. 

The amounts shown may be somewhat understated inas- 
much as not all electing Small Business Corporations 
completed Form 1120-S, Schedule K, Shareholders Share 
of Income, from which the statistics were obtained. Also, 
because reporting in this schedule was not always con- 
sistent, the statistics shown for dividend distributions 
may differ somewhat from the statistics that can be de- 
rived for the sum of the components of these distributions. 

Dividends entitled to exclusions and credit were part of 
the total dividend distributions of Small Business Cor- 
poration for which an election had been made to be taxed 
through shareholders. The exclusion under Code section 
116 amounted to a maximum reduction of $50 in the divi- 
dend income taken into consideration by each individual 



(or fiduciary) shareholder in computing their gross in- 
comes for tax purposes. The credit allowed under Code 
section 34 was equal to 4 percent of domestic dividends 
received and was applied against individual (or fiduciary) 
income tax. 

Qualifying dividends represented distributions of: (1) 
current year income in excess of the net income com- 
puted under provisions of the Internal Revenue Code, for 
example, from the differences owing to tax-exempt in- 
terest received on State and local Government obligations, 

(2) similar amounts for other years for which the cor- 
poration existed as a Small Business Corporation, and 

(3) accumulated earnings and profits for years prior to 
the election to be taxed as a Small Business Corporation. 

The amounts shown may be understated inasmuch as 
not all electing Small Business Corporations completed 
Form 1120-S, Schedule K, Shareholders Share of Income, 
from which the statistics were obtained. Also, because 
reporting in this schedule was not always consistent, the 
statistics for this item may not be strictly comparable 
with the statistics for other items obtained from this same 
schedule. 

Dividends received deduction is discussed under ' 'Stat- 
utory special deductions." 

Dividends received from domestic corporations repre- 
sented those recognized in computing the special deduc- 
tion from net income for intercorporate dividends re- 
ceived. (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 and all such dividends were treated as 
dividends from domestic corporations. 

Dividends received from foreign corporations included 
distributions from current and accumulated income of 
companies incorporated in foreign countries. Also in- 
cluded were certain amounts only constructively re- 
ceived. These constructive distributions represented in- 
come taxes paid by foreign corporations incorporated in 
"developed" countries (defined in Code section 955) on 
the earnings from which dividends were paid, and for 
which foreign tax credit was claimed by United States 
corporations. This "gross-up" of foreign dividends was 
applicable under transitional rules to (1) dividends re- 
ceived from foreign corporations after December 31, 
1964, and, (2) dividends received from foreign corpora- 
tions prior to January 1, 1965, to the extent such divi- 
dends were paid out of earnings and profits accumulated 
after December 31, 1962. 

Foreign dividends excluded certain other constructive 
distributions which are shown in the statistics as includ- 
able income from Controlled Foreign Corporations. 

See Changes in Law section of this report for a discus- 
sion of "Dividends from foreign corporations" and 
"Includable income from Controlled Foreign Corpora- 
tions." 

Earned surplus and undivided profits consisted of the 
retained earnings and profits of the corporation less any 
reserves. The statistics shown are net figures after 
deduction of any negative amounts. 

Foreign tax credit, based on Code section 901, was the 
reduction from the gross amount of income tax liability 
(excluding tax from recomputing prior year investment 



38 



CORPORATION INCOME TAX RETURNS, 1963 



credit) claimed by doinesticcorporationsfor income, war 
profits, excess profits, and like taxes, paid or accrued, or 
under certain conditions, deemed to have been paid under 
sections 902 and 960, to foreign countries or United States 
possessions. Income tax as shownin this report is before 
foreign tax credit unless otherwise stated. 

When the foreign tax credit was taken, the alternative 
option, a business deduction from gross income for for- 
eign taxes paid, could not be taken in computing taxable 
income. 

The credit was limited by law. Either a "per country" 
or an "overall" limitation could be used. Under the "per 
country" limitation the credit allowable for taxes imposed 
by any one foreign country could not exceed that propor- 
tion of the United States tax which taxable income from 
the foreign country bore to the total taxable income of the 
corporation. The total credit attributable to current- 
year foreign taxes was the sum of the limited amounts 
for each country. Under the "overall" limitation the 
total credit allowable could not exceed that proportion of 
the United States tax which the total taxable income from 
outside the United States bore to the corporation's total 
taxable income. 

Prior to the Revenue Act of 1962, income from foreign 
sources of any type could be combined for purposes of 
computing the foreign tax credit. However, the provisions 
of the new Act imposed a separate limitation on the credit 
for foreign taxes paid on certain interest income, and 
made the "per country" limitation mandatory with re- 
spect to such interest. (See the Changes in Law section 
of this report.) 

Foreign taxes eligible for credit included amounts 
deemed paid by a domestic corporation through a foreign 
corporation in which the domestic corporation held at 
least a 10 percent voting stock interest and from which 
the domestic corporation received dividends during the 
year, or through a foreign subsidiary, 50 percent of whose 
voting stock interest was held by the foreign corporation, 
in which the domestic corporation held at least a 10 per- 
cent voting stock interest. In the latter situation, the for- 
eign subsidiary had to have paid dividends to the foreign 
corporation, which in turn had to have paid dividends to 
the domestic corporation during the tax year. The amount 
of foreign tax deemed paid by the domestic corporation 
in either case was equal to a proportion of the taxes paid 
by the foreign corporation or its subsidiary based on the 
ratip of dividends paid out of accumulated profits by the 
foreign company to its total accumulated profits. Taxes 
deemed to have been paid, as a result of the Revenue Act 
of 1962, included amounts paid on certain income only 
constructively received from foreign sources. For a de- 
scription of this income, see "Dividends from foreign 
corporations" and "Includable income from Controlled 
Foreign Corporations" in the Changes in Law section of 
this report. 

Cede section 904 provided for the carryback and carry- 
forward of foreign taxes which were in excess of the 
amount allowable as a credit for the current year. Such 
amounts could be carried back first to the two preceding 
taxable years and then forward to the five succeeding 
years. The amount of excess foreign taxes carried back 
for inclusion in the recomputed prior-year foreign tax 
credit could not be shown on the current-year income 
tax return and is therefore not available in Statistics of 



Income. Amounts remaining after carryback were car- 
ried forward and to the extent they were within the limi- 
tation for 1963 were reflected in the foreign tax credit 
statistics for 1963. 

As a result of the carryback provisions of the law, the 
foreign tax credit statistics for 1963 cannot represent the 
final amounts credited against tax. Such an amount would 
have to reflect, in addition to the results of subsequent 
audit, the carryback of some foreign taxes from 1964 and 
1965. 

Form 1120-S returns are discussed below under Small 
Business Corporation returns. 

Gain under section 1245 and related information is dis- 
cussed under "Net capital gains" and "Net gain or loss, 
noncapital assets." See also, "Gains on sales or ex- 
changes of certain depreciable property" in Changes in 
Law section of this report. 

Gross profit or loss , which may be derived in most 
tables by subtracting cost of sales and operations from 
business receipts, reflects any adjustments made to this 
cost as it was reported by the company (See "Cost of sales 
and operations.") The amounts shown in table 21 for gross 
profit or loss were tabulated as reported by the company 
and may therefore differ from amounts derived from other 
tables in this report. 

Inactive corporation returns were defined as those 
showing no item of income or deduction. Returns were 
filed by inactive corporations in accordance with the regu- 
lation that a corporation in existence during any portion 
of a taxable year must file a return. Returns of inactive 
corporations are excluded from the basic tables, but the 
number of these returns is shown in text table D and in 
table 47. 

Includable income of Controlled Foreign Corporations 
is discussed under the heading. Changes in Law. 

Income subject to tax was the amount arbitrarily defined 
for the statistics, upon which the corporation income tax 
was imposed. The 1954 Code provided several income tax 
bases for different types of corporations. These included 
the "taxable income" base defined by Code section 63 
and used by the majority of corporations, the several 
tax bases applicable to insurance companies, and the 
amounts taxable to regulated investment companies and 
real estate investment trusts. All of these tax bases are 
reflected in income subject to tax. In addition, long-term 
capital gain subject to a maximum tax of 25 percent was 
separately recognized for the statistics and accounts for 
the principal differencebetween taxable income as defined 
by the Code and income subject to tax. This difference 
occurred only when the long-term capitalgain was larger 
than the regularly defined taxable income but yet small 
enough to make the alternative tax applicable. Net income 
of Small Business Corporations electing to be taxed 
through shareholders is excluded from income subject to 
tax. 

For most corporations, income subject to tax consisted 
of net income less certain additional deductions sum- 
marized in this report as statutory special deductions. 
However, there were exceptions to this general rule so 
that total net income minus statutory special deductions 
does not equal income subject to tax. For example, for 
life and certain mutual insurance companies income sub- 
ject to tax was not derived from the amounts shown as 
net income. Special rules were also provided for regu- 



CORPORATION INCOME TAX RETURNS, 1963 



39 



lated investment companies and real estate investment 
trusts. In some cases, the statutory special deductions 
for dividends received and for dividends paid on certain 
preferred stock of public utilities exceeded net income. 
For these returns, income subject to tax was reduced to 
zero and the excess of the two special deductions became 
the statutory loss for the year available for deduction 
purposes over the prescribed carryback and carryforward 
period. Other exceptions to the general rules may appear 
in the statistics because amounts were rounded to thous- 
ands of dollars in statistical processing, because of vari- 
ations in reporting, and because of certain deductions of 
limited applicability. 

Detailed descriptions of the computations involved in 
determining taxable income are contained in the instruc- 
tions for preparing the various tax return forms. The 
instructions and forms are reproduced at the end of this 
report. 



Table P. 


—INCOME SUBJECT TO TAX, 1963 






Number 

of 

taxable 

returns 


Income tax 

(Thousand 
doll art) 


Income subject to tax 


IVpe of tax 


Total 

amount 

(Thousand 
doUara) 


Income taxed 

at normal 

tax and 

surtax rates 

(Thoua^td 
dollara) 


Net long- 
term 
capital 
gain taxed 
at 25 
percent 
(Thousand 
dollara) 




(1) 


(2) 


(3) 


(4) 


(5) 




609,024 
540,475 
68,549 

608,037 

539,767 
68,270 

609 
424 
185 

378 

284 
94 


26,282,217 
8,631,465 
17,650,752 

25,590,105 

8,034,676 
17,555,429 

631,302 

593,428 

87,874 

10,810 

3,361 
7,449 


'54,331,310 
'18,303,268 
35,528,042 

52,978,103 

17,650,474 
35,327, 629 

1,327,324 

1,143,914 

183,410 

125,883 

'3,880 
17,003 


52,106,915 
18,802,618 
33,304,297 

50,782,411 

17,650,474 
33,131,937^ 

1,302,993 

1,143,914 

159,079 

21,511 

3,230 
13,231 


2,223,745 


With regular tax 

With alternative tax... 

Forms 1120, 1120-F, total 


2,223,745 
2,195,692 


With alternative tax 

Fonn 1120L total 


2,195,692 
24,331 






With alternative tax 

Fonn 112CM total 


24,331 
3,722 






With alternative tax 


3,722 



'Includes $650,000 gross income of mutual insurance companies taxed under section 
821(a)(2) before 1962 amendment. 



Income subject to tax statistics for 1963 are summar- 
ized in table P and described below: 

(A) Domestic corporations filing consolidated or 
nonconsolidated returns on Form 1120 and resident for- 
eign corporations filing returns on Form 1120-F. 

(1) Returns with regular tax were those without 
long-term capital gain subject to the maximum 25 per- 
cent tax rate. Income subject to tax for these corpora- 
tions was generally net income minus statutory special 
deductions. 

However, the regular tax base applicable to regu- 
lated investment companies and real estate investment 
trusts was not defined as net income minus statutory 
special deductions. These companies were required to 
distribute most of their net income to shareholders for 
taxation. The regular statutory special deductions were 
denied them, but they were allowed a special deduction 
in determining income subject to tax for the amounts 
distributed or deemed distributed to shareholders. This 
special deduction was not tabulated for the statistics. 
Undistributed net long-term capital gain (reduced by net 
short-term capital loss) was taxed to the companies 
always at a rate of 25 percent, while the balance of un- 



distributed income was taxed at the regular normal tax 
and surtax rates. (Alternative tax was not allowed.) 
Undistributed net long-term capital gain taxed at the 25- 
percent rate was not available on the tax return form 
and no attempt was made to obtain it from attached 
schedules for the statistics. Therefore, in a few cases 
tax may be shown without the related income subject to 
tax. 

(2) Returns with alternative tax were those where 
use of the maximum 25 percent tax rate on long-term 
capital gain produced a total tax smaller than that ob- 
tained by using the regular normal tax and surtax rates. 
Income subject to tax for these companies was the sum 
of (1) net long-term capital gain (reduced by net short- 
term capital loss), and (2) income taxed at the normal 
tax and surtax rates (the balance of taxable income). 
For corporations in general, the alternative tax (pre- 
scribed under Code section 1201) was payable when it 
resulted in a tax lower than that computed by applying 
the normal tax and surtax rates to the whole of taxable 
income. 

For most corporations, use of the alternative tax 
did not affect the amount shown as income subject to 
tax, but occasionally it did. When net long-term capital 
gain was greater than net income minus statutory special 
deductions but the 25 percent rate applied to the capital 
gain was less than the regular rates applied to the net 
income minus statutory special deductions, the capital 
gain, rather than net income minus statutory special 
deductions, was used as income subject to tax. 

As described in the Changes in Law section of this re- 
port, the Revenue Act of 1964 changed the corporation in- 
come tax rates effective January 1, 1964. A corporation 
with a taxable year beginning before and ending after 
January 1, 1964 could compute its tax using the alterna- 
tive tax rates for the first part of the year and the regular 
tax rates for the rest of the year, if this resulted in a 
lower tax. For purposes of this report, corporations 
were tabulated as using alternative tax if this type of tax 
was used for any part of the year. 

For. a discussion of how the alternative tax affected 
mutual savings banks with life insurance departments, 
see Life insurance companies below. 

(B) Life insurance companies filing on Form 1120L, 

Income subject to tax for life insurance companies 
comprised (1) the smaller of taxable investment income 
or gain from operations, plus, when investment income 
was the smaller, half the difference between gain from 
operations and investment income, and (2) amounts sub- 
tracted from the policyholders' surplus account. Income 
subject to tax was not directly related to the statistics 
shown for net income. See the explanation of Net Income. 

Taxable investment income was limitedto the "com- 
pany's share" of investment income minus the deductions 
applicable. Gain from operations comprised the net gain 
or loss from underwriting and the "company's share" 
of net investment income. In general, the "company's 
share" was that portion of income which was in excess 
of policy reserves and interest requirements. 

The policyholders' surplus account was prescribed 
for stock life insurance companies. This account con- 
tained certain underwriting income which was nontaxable 
for the year in which it was earned. However, when with- 



40 



CORPORATION INCOME TAX RETURNS, 1963 



drawn from this account and distributed to stockholders, 
the amounts subtracted were taxed regardless of whether 
or not the company had any other income subject to tax. 
Because some companies may still not yet be entirely 
familiar with this provision of the law, there are some 
inconsistencies in the table 15 statistics for this item. 

Returns with regular tax and with alternative tax 
were defined like returns ofother corporations described 
above. 

Because of the special provisions of the Code ap- 
plicable to life insurance businesses, 27 returns showed 
income tax even though they showed no net income. In 
the case of life insurance companies this occurred when 
returns without net income showed tax on amounts sub- 
tracted from the policyholders' surplus account. A few 
returns without either net income or amounts subtracted 
from policyholders' surplus accounts showed a separate 
25-percent tax on the excess of net long-term capital 
gain over net short-term capital loss computed under 
provision of previous law. However, for data processing 
reasons this small amount of net long-term capital gain 
was excluded from income subject to tax. 

When mutual savings banks filing on Form 1120 had 
life insurance departments, the banking and life insurance 
departments were taxed separately. For the statistics, 
data for the two departments were combined. The institu- 
tion as a whole may have had a deficit or statutory special 
deductions greater than net income and yet have been 
subject to tax on the income of one department. For 1963, 
there were 12 mutual savings bank returns with a deficit 
but with tax. Income subject to tax and long-term capital 
gain taxed at 25 percent include nontaxable as well as 
taxable portions of long-term capital gain if either the 
banking or the life insurance department was nontaxable. 

Table Q provides a summary for taxable returns 
without net income. In most of the tables in this report, 
the income subject to tax, income tax, investment credit, 
and tax after investment credit reported on these returns 
were added to the statistics for returns with net income. 

Table Q.— TAXABLE RETURNS WITHOUT NET INCOME: DEFICIT, INCOME 
SUBJECT 'TO TAX, AND INCOME TAX, 1963 



T!ype of company 


Number 

of 

ret'inis 


Deficit 

( Thousand 
dollar!) 


Income 
subject 
to tax 
(Thouixid 
dollars) 


Income 
tax 

f Thooaand 
<±,ltaraj 




(1) 


(2) 


(3) 


M 


Total! 


28 


6,543 


1,5A7 


20i 




15 

1 
12 


352 
5,669 


128 

90 
^1,329 


54 


Mutual insurance corapanies with gross income 
taxed under section 821(a)(2) before 1962 


(') 


Mutual savings banks with separate life insur- 


150 







^Excludes returns without net income with tax from recomputing prior year investment 
credit. 

^Less than $500. 

^Includes nontaxable long-term capital gain. 



(C) Mutual Insurance Companies filing on Form 
1120M. 

Mutual insurance companies other than life or marine 
insurance companies and other than mutual fire or flood 
insurance companies issuing perpetual pwlicies or refund- 
able single premium policies were taxed under separate 
provisions of the Code. Thus, most mutual and fire casu- 



alty insurance companies filed Form 1120M, reflecting 
these provisions. 

If a mutual insurance company's investment and 
premium income (except capital gains) did not exceed 
$150,000, it could claim exemption from taxation under 
Code section 501. Companies establishing their right to 
this exemption had no income subject to tax, and were not 
required to file an income tax return. (A few small com- 
panies did not make this claim and filed returns.) 

The Revenue Act of 1962 revised both the kinds of 
companies covered by the special mutual fire and casualty 
company provisions and the tax base. See the Changes in 
Law section of this report. 

Statutory deductions from underwriting income 
unique to these companies were used in determining net 
income. (See the Changes in Law section and the descrip- 
tion of "Net income" below.) Thus the difference between 
net income and income subject to tax was generally the 
statutory special deduction for dividends received allowed 
corporations in general. 

However, special ratably declining deductions from 
taxable income were allowed certain small companies. 
No amount was included in income subject to tax for 
companies which were entirely nontaxable because of 
these deductions. For other companies eligible for these 
deductions, income subject to tax before the deduction 
was used for the statistics. The basic deduction of $6,000 
from taxable income was applicable to companies with 
less than $12,000 of such income from underwriting and 
investment sources. Returns showing $6,000 or less were 
nontaxable and the deduction declined ratably to zero at 
$12,000 of taxable income. The deduction was $3,000, 
declining to zero at $6,000 of taxable income, for com- 
panies eligible and electing to be taxed only on investment 
income under section 821(c). These deductions were ef- 
fected through the tax rates and actual deductions were 
not shown on the return. 

A few returns included in the statistics were filed 
under provisions in effect before amendment of the Code 
by the 1962 Act. Income subject to tax for most of these 
returns was net investment income, including net capital 
gains, minus the special deduction for dividends received. 
These companies were taxed at the regular or alternative 
tax rates. However, for some companies, income subject 
to tax was defined as gross income (net premiums minus 
dividends paid to policyholders, plus gross investment 
income except net capital gains) and was taxed, in gen- 
eral, at a special rate of 1 percent. For most returns, 
the tax base actually used depended upon which one re- 
sulted in the larger tax. 

Returns with regular and with alternative tax were 
also defined like returns of other corporations, described 
above. 

Income tax was the gross amount of tax liability before 
deducting the investment and foreign tax credits. The 
amount shown excludes the tax from recomputing prior 
year investment credit and does not reflect any adjust- 
ments to the tax liability such as those resulting from (1) 
recomputation of 1963 taxable income to reflect the carry- 
back of the net operating losses of certain future years, 
(2) reduction of income tax by investment and foreign tax 
credits recomputed to take account of the carryback of 
unused investment credit and foreign taxes of certain 
future years, (3) audit examinations and other enforce- 



CORPORATION INCOME TAX RETURNS. 1963 



41 



ment activities and (4) uncollectible taxes. The statistics 
presented therefore differ somewhat from the actual in- 
come tax collections and the final income tax liability of 
corporations for 1963. 

In general, the income tax consisted of (1) normal tax 
on total taxable income, plus (2) surtax on taxable income 
in excess of $25,000, or (3) alternative tax comprising 25 
percent of the excess of net long-term capital gain over 
net short-term capital loss, and normal tax on the bal- 
ance of taxable income. Alternative tax was used only if 
it was less than the normal tax and surtax on total taxable 
income. Although only the combined amount is presented 
in most tables of this report, the regular and alternative 
components are shown separately in tables 11 - 15. 

Prior to January 1, 1964, regular tax consisted of (1) 
normal tax of 30 percent of taxable income, plus (2) sur- 
tax of 22 percent of taxable income (including partially 
tax-exempt interest) in excess of $25,000. In the case of 
consolidated returns filedfor affiliated groups of corpora- 
tions, an additional tax of 2 percent was, in general, ap- 
plicable under section 1503 of the Code. (However, the 
additional 2-percent tax was not applicable to certain pub- 
lic utility or to Western Hemisphere Trade Corporation 
income.) 

Alternative tax was not available to regulated invest- 
ment companies or real estate investment trusts. These 
companies were subject to a tax of 25 percent on taxable 
long-term capital gains (in addition to normal tax and sur- 
tax on other taxable income) whether or not it resulted in 
a tax lower than regular tax and whether or not the com- 
pany had net income. The normal tax and surtax compo- 
nent of alternative tax for consolidated returns also in- 
cluded the 2-percent additional tax payable under section 
1503. The change in tax rates, applicable to 1963 account- 
ing periods ended January through June 1964, is discussed 
in the Changes in Law section of this report. 

Income tax information provided inother Treasury De- 
partment publications such as the Annual Report of the 
Secretary of Treasury on the State of the Finances, the 
Annual Report of the Commissioner of Internal Revenue, 
and Federal Tax Collections are not strictly comparable 
to the statistics provided in this report for corporation 
returns with accounting periods ended July 1963 through 
June 1964. This is mainly because of factors such as 
those mentioned above and because of differences in the 
time periods covered and the distinction between the re- 
ported income tax liability based on income for the period 
and the actual income tax collections for the year. 

Industrial divisions and groups were used as a basis 
for classifying tax return data according to the principal 
business activity of the corporation. Returns were 
classified in that industry which accounted for the 
largest portion of business receipts even though the 
return may have been for a company engaged in many 
business activities or may have been a consolidated 
return filed for the members of an affiliated group of 
corporations. 

Year-to-year changes in the classification of specific 
corporations could have resulted from mergers and 
other changes in organization or from the privilege of 
filing consolidated returns as well as from a change in 
the principal source of business receipts. 

Revisions in the industry groupings used for 1963 are 
discussed under the heading, Changes in Industrial Clas- 
sification on page 31. 



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

Interest on Government obligations issued by the United 
States or its instrumentalities on or after March 1, 1941, 
was wholly taxable. 

Interest on obligations of a State, Territory, United 
States possession, or their political subdivisions; or of 
the District of Columbia; and interest on United States 
obligations issued on or before September 1, 1917 was 
wholly tax-exempt. Amounts shown are less amortizable 
bond premium. For 1963, any interest still reported on 
United States savings bonds and Treasury bonds owned 
in excess of the principal amount of $5,000 issued prior 
to March 1, 1941, or on obligations of instrumentalities 
of the United States issued prior to March 1, 1941, was 
included in interest on United States obligations. This 
interest, which was subject to surtax only, was shown 
separately in previous years. 

Interest paid in connection with business indebtedness 
was deductible as an ordinary and necessary business 
expense. Included in the statistics was interest paid on 
deposits and withdrawable shares by banking and savings 
institutions. 

Internal Revenue districts and regions in which the re- 
turns were filed indicated the location of a domestic cor- 
poration's principal office or principal place of business 
in the United States. Returns with addresses in the Dis- 
trict of Columbia were filed in the Baltimore, Maryland 
district. However, returns of domestic corporations with 
foreign addresses including addresses in United States 
possessions were filed with the Office of International 
Operations in Washington, D. C. Returns of resident for- 
eign corporations, including those incorporated in United 
States possessions, although filed in the district wherein 
the principal office or principal place of business in the 
United Slates was located, were also included in the sta- 
tistics for the Office of International Operations. A map 
showing the realignment of Internal Revenue district and 
region boundaries effective January 1, 1964, is shown on 
page 140. 

Data on the tax return are the sum of all divisions and 
activities of a corporation regardless of the location of 
the divisions and regardless of whether activities occur 
in one State or many. This applies to both consolidated 
and nonconsolidated returns. Therefore it is not always 
possible to relate with accuracy the place of filing with 
the place of origin of the income or tax. 

Inventories presented in most of the tables in this re- 
port were those shown in the corporation return balance 
sheet and included such items as raw materials, finished 
and partially finished goods, merchandise on hand or in 
transit, and growing crops reported as assets by agri- 
cultural concerns. Amounts reported on nonconsolidated 
returns by investment and holding companies (other than 
operating holding companies); security and commodity 
brokers, dealers and exchanges; and real estate develop- 



42 



CORPORATION INCOME TAX RETURNS, 1963 



ers and operative builders, were included in "other in- 
vestments." Inventories as reported in the cost of goods 
sold schedules are included in tables 21 and 23. 

For a discussion of the differences between inventories 
reported in the cost of goods sold schedule and in the 
balance sheet, as well as a discussion of inventories by 
method of valuation used and inventory writedowns, see 
pages 14-18, 

Investment credit was the reduction, after limitations, 
of income tax allowed corporations based on their invest- 
ments in certain depreciable property. In general, the 
credit before limitations (see, "Tentative investment 
credit") was equal to 7 percent of "qualified investment" 
(see, "Investment qualified for credit"), an amount de- 
rived from the cost of the property and designed to give 
weight to investments in longer-lived assets. Income tax 
(excluding tax from recomputing prior year investment 
credit) against which the credit was applied was first 
reduced by foreign tax credit. If the amount of tax re- 
maining was more than $25,000, the credit could not ex- 
ceed $25,000 plus 25 percent of tax over $25,000. Other 
limitations applied to affiliated corporations, coopera- 
tives, certain banking and savings institutions, and invest- 
ment companies, as well as to investments in public 
utility property. 

Property purchased and eligible for the credit was: 
(1) tangible personal property, (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, electrical energy, gas, water, or sewage 
disposal services, or constituted a research or storage 
facility used in connection with any of these activities, 
and (3) elevators and escalators constructed or acquired 
by the corporation after June 30, 1963 and placed in serv- 
ice after that date. However, property with a useful life 
of less than four years was not eligible for the investment 
credit, and used property was further limited in that it 
could not exceed $50,000. Also ineligible for investment 
credit was ( 1) certain property used predominantly outside 
the United States, (2) property used for lodging, (3) prop- 
erty usedby certain tax-exempt corporations, (4) property 
leased to or owned by governmental units, and (5) prop- 
erty consisting of livestock. Unless otherwise indicated 
income tax is before investment credit. 

Investment credit carryforward represented that part 
of the prior-year tentative credit which could not be 
applied against income tax because: (1) it exceeded 
income tax, or (2) it exceeded the limitations based 
on the size of income tax, or (3) there was no income tax 
against which it could be used. The law provided that the 
unused credit could be carried back to the three pre- 
ceding taxable years (but only to years ended after De- 
cember 31, 1961) and the balance which was still unused 
then could be carried forward to the five succeeding 
taxable years in chronological order. The amount 
carried either back or forward could not exceed the 
applicable limitation based on the size of tax for the year. 
For an explanation of this limitation, see the explanation 
of "Investment credit." 

The amount shown in the statistics represents the 
amounts carried forward primarily from 1962 and to a 
much lesser extent, from the 1961 accounting periods 
ended January through June 1962. Unused credits accumu- 
lated after 1963 and carried back to this year were not 



reportable on the current year return as filed and there- 
fore are not reflected in the statistics. 

Investment qualified for credit 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 property 
taken into account could not exceed $50,000. For corpo- 
rations in general, 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. 

For public utility property, qualified investment was 
equal to three-sevenths of the sum determined above. 
However, in completing Form 3468, Computation of 
Investment Credit, corporations with investment in 
public utility property were asked to report the full 
amount of qualified investment. Therefore, qualified 
investment as defined in the law is somewhat over- 
stated in the statistics. This should be taken into 
consideration in relating qualified investment to tenta- 
tive credit. 

Investments in Government obligations, listed as an 
asset on the balance sheet, comprised bonds or other 
obligations of a State or United States possession, in- 
cluding obligations of political subdivisions and of the 
District of Columbia. United States obligations included 
those of instrumentalities of the Federal Government. 

Land owned by a corporation was reported as a 
separate capital asset on the balance sheet. Although 
land was not ordinarily subject to depreciation, land 
acquired and certified as an emergency facility for 
the national defense was amortizable under the pro- 
visions of section 168 of the 1954 Code relating to 
emergency facilities. The corporation was required 
to report only the net value of such land after reduction 
by this amortization. 

Loans from stockholders were regarded as long-term 
in duration and may have included loans from individuals 
and corporations as well as from other stockholders. 

Loans to stockholders were regarded as long-term in 
duration and may have included loans to individuals and 
corporations as well as to other stockholders. Banking 
and savings institutions sometimes used this account on 
the return form to report loans to shareholder- 
depositors. 

Money distributed as dividends out of earnings and prof- 
its of the tax year by shareholders of Small Business Cor- 
porations for which an election was made to be taxed 
through shareholders represented the actual cash dis- 
tributions out of net income as computed under provisions 
of the Internal Revenue Code, as well as out of earnings 
that were in excess of net income, such as from tax- 
exempt interest on State and local Government obliga- 
tions and from the excess of percentage depletion allowed 
for tax purposes, over cost depletion. Excluded were 
distributions of previously taxed income, payments made 
in exchange for stock or in discharge of an obligation, 
and distributions of property other than money in satis- 
faction of a dividend declared in money. Accordingly, 
this item was equal to or less than total dividend distri- 



CORPORATION INCOME TAX RETURNS, 1963 



43 



butions of these corporations inasmuch as total distri- 
butions included amounts paid in property other than 
money. This is not always apparent from the statistics, 
however, because repwrting on Form H20-S, Schedule 
K, Shareholders Share of Income, was not always con- 
sistent. 

Mortgages, notes, and bonds payable were separated 
on the balance sheet according to the length of time 
from maturity of the obligations. Length of time from 
maturity was based on date of balance sheet rather than 
date of issue. Accordingly, long-term obligations ma- 
turing within the coming year were reportable together 
with short-term obligations, as having maturity of less 
than one year. 

Because of a change in the corporation income tax re- 
turn balance sheet, deposits and withdrawable shares 
were no longer separately provided for. As a result they 
were sometimes reported in mortgages, notes, and bonds 
payable for 1963. Whenever these amounts could be iden- 
tified, especially in the case of the largest banking and 
savings and loan institutions, an effort was made to in- 
clude them in the statistics for "other current liabilities." 

Net capital gains represented the excess of gains over 
losses, principally from the sales or exchanges of capital 
assets. Gains and losses were short-term (if the asset 
was held for six months or less) or long-term (if the 
asset was held for more than six months). For tax pur- 
poses, corporations were required to reduce net short- 
term gains by any net long-term losses, and net long- 
term gains by any short-term losses. The resulting net 
gains are shown in the statistics. 

A net short-term gain was taxed as ordinary income. 
But a net long-term gain was taxed at a maximum tax 
rate of only 25 percent. Net losses could be offset against 
net gains but not against any other type of income. Excess 
net losses could be carried forward as short-term losses 
to be applied against the net capital gain of the five suc- 
ceeding years. If the unused capital loss carryover was 
not eliminated within this span of years, it could not be 
taken. 

Code section 1221 defined the "capital assets" to which 
this special treatment applied as all property held by the 
corporation except (1) stock in trade, or property of a 
kind includable in inventories, (2) property held for sale 
to customers in the ordinary course of business, (3) notes 
and accounts receivable acquired in the ordinary course 
of business, (4) certain short-term Government obliga- 
tions sold at a discount, (5) depreciable property used in 
the trade or business, (6) real property used in the trade 
or business, and (7) certain copyrights, literary and musi- 
cal compositions or similar property. 

Net gains from dispositions of some of the property 
types specifically excluded from the definition of capital 
assets under section 1221, could receive capital gains 
treatment under special conditions set forth in Code sec- 
tion 1231. Gains and losses from these transactions had 
to be aggregated first. If the overall result was a net 
gain, it was included in the computation of net long-term 
capital gain. But if the overall result was a net loss, it 
was included in the computation of net gain or loss from 
sales of property other than capital assets. Thus, a net 
gain under section 1231 could receive the more beneficial 
treatment of a long-term capital gain taxable at a maxi- 
mum rate of only 25 percent, while a net loss under sec- 



tion 1231 received the more beneficial treatment as an 
ordinary loss fully deductible against all types of income 
and not just against capital gain income. 

The types of property (or transactions) to which section 
1231 applied were (1) real and depreciable property used 
in the trade or business, held for more than 6 months, and 
not includable in inventoryor held for sale in the ordinary 
course of business, (2) timber cut by the taxpayer during 
the year if owned or held under contract to cut, for six 
months before the beginning of the taxable year, and if an 
election was made under section 631, to treat the cutting 
as a sale or exchange of property used in trade or busi- 
ness, (3) timber or coal, held for more than six months, 
if disposed of under a royalty contract whereby the owner 
retained an economic interest in the property, so that 
under section 631, the net gain or loss on the royalty in- 
come was treated as a net gain or loss on a sale or ex- 
change or property used in trade or business, (4) un- 
harvested crops disposed of with the land used in the busi- 
ness of farming if the land was held for more than six 
months, and (5) livestock, except poultry, held for drafting, 
breeding, or dairying purposes, and held for 12 months or 
more. 

The computation of net gain or loss under section 1231 
was affected by changes in law enacted in the Revenue 
Act of 1962 that limited the amount of gain eligible for 
capital gains treatment in the case of depreciable prop- 
erty dispositions. Because of Code section 1245 added 
by the 1962 Act, eligible gain for most depreciable prop- 
erty other than certain realty, was based on the amount 
of depreciation allowed prior to January 1, 1962. See the 
Changes in Law section of this report. 

Net gain or loss under section 1231 was also defined to 
include gains and losses from involuntary conversions not 
only of the property types or transactions otherwise cov- 
ered by section 1231, but also of the capital assets de- 
fined in section 1221, but only if they were held for more 
than six months. Such involuntary conversions resulted 
from theft, seizure, destruction, requisition, and con- 
demnation. If losses resulting from involuntary con- 
versions by theft, or from fire, storm, shipwreck or other 
casualty, were uninsured, they were excluded from the 
section 1231 computation and were fully deductible, in- 
stead, as ordinary losses and included in the statistics 
for "other deductions," 

Finally, with respect to the statistics shown for Net 
capital gains, if the corporation made no distinction in its 
income statement between gain or loss from sale or ex- 
change of capital assets and gain or loss from sale or 
exchange of other property, and no Schedule D was filed 
in support of these transactions, the entire amount was 
treated as a net gain or loss from noncapital assets. 

Net gain or loss, noncapital assets was the net gain or 
loss from sale or exchange of: (1) certain depreciable 
and real property used in trade or business; (2) accounts 
and notes receivable acquired in the ordinary course of 
business for services rendered or from sale of property 
includable in inventory or ordinarily held for sale; (3) 
Government obligations issued on or after March 1, 1941, 
on a discount basis and payable without interest at a fixed 
maturity date not exceeding one year from date of issue: 
(4) certain copyrights, literary, musical, or artistic 
compositions or similar properties, and (5) securities 
by dealers. 



294-550 O - 68 ■ 



44 



CORPORATION INCOME TAX RETURNS, 1963 



As explained under the definition of net capital gains, 
a net gain from dispositions of (or certain transactions 
involving) specified types of business assets that were 
considered noncapital assets based on Code section 1221, 
could receive capital gains treatment under section 1231. 
Gains and losses from these dispositions or transactions 
first had to be aggregated. If the overall result was a 
net gain, it was included in the computation of net long- 
term capital gain. But if the overall result was a net loss, 
it was included in the computation of (and reflected in the 
statistics for) net gain or loss, noncapital assets. 

The amount of gains, (though not losses), on disposi- 
tions of most depreciable property includable in the com- 
putation of net gain or loss under section 1231, was re- 
duced as a result of section 1245, added to the Internal 
Revenue Code by Revenue Act of 1962. To the extent the 
amount eligible for capital gains treatment was reduced, 
the amount included in the computation of net gain or loss, 
noncapital assets was increased. 

The amount of gain on dispositions of depreciable prop- 
erty under section 1245, treated as ordinary income and 
included in the computation of net gain or loss, noncapital 
assets, generally depended upon the amount of deprecia- 
tion claimed on the asset after December 31, 1961. 

For additional information about the provisions of sec- 
tion 1245, see the Changes in Law section. 

Finally, with respect to the statistics for net gain or 
loss, noncapital assets, two assumptions were made. 
The first assumption had to do with sales of securities 
by security and commodity brokers, dealers, and ex- 
changes, or sales of real estate by real estate subdi- 
viders, developers, and operative builders. If these 
sales were reported in business receipts and cost of 
goods sold in the tax return, instead of in net gain or 
loss, noncapital assets, the resulting profit or loss on 
the transaction, representing the difference between the 
receipts and the cost of the sale, was transferred to the 
statistics for net gain or loss, noncapital assets, but only 
if the cost of the sale was more than 50 percent of the 
receipts. The statistics for business receipts and cost of 
sales were then adjusted accordingly. The second as- 
sumption had to do with returns where no distinction was 
made or could be made between sales or exchanges of 
capital assets and sales or exchanges of other property. 
In such cases the reported amount was included in the 
statistics for net gain or loss, noncapital assets. 

Net gain or loss under section 1231 and related statis- 
tics are discussed under "Net capital gains" and "Net 
gain or loss, noncapital assets." See also, "Gains on 
sales or exchanges of certain depreciable property" in 
the Changes in Law section of this report. 

Net income or deficit was the difference between gross 
taxable receipts and the ordinary and necessary business 
deductions allowed by the Code. (Net income per books of 
account is discussed on page 18.) Beginning in 1963, net 
income reflects not only the income actually received by 
the corporation, but certain constructive income from 
Controlled Foreign Corporations as well. See, Changes in 
Law. 

Net income is generally larger than income subject to 
tax because the net income of Small Business Corpora- 
tions electing to be taxed through shareholders is ex- 
cluded from income subject to tax and also because cer- 



tain statutory special deductions from net income were 
allowed most corporations in computing their income 
subject to tax. 

The net income or deficit of mutual insurance com- 
panies other than life or marine, and other than certain 
fire or flood insurance companies was changed, beginning 
with 1963, by the Revenue Act of 1962. See the Changes 
in Law section of this report. 

In general, the net income for these companies used 
for Statistics of Income was the sum of the net investment 
income or loss, the statutory underwriting income or 
loss, and the subtractions from the Protection Against 
Loss (PAL) account. Thus, net income reflects not only 
the ordinary business deductions but the statutory deduc- 
tions from underwriting income allowed only to these 
mutual insurance companies. It also reflects the addi- 
tions (if any) to taxable income of amounts previously 
deferred from taxation in the PAL account. The statutory 
special deduction for dividends received, allowed cor- 
porations generally, was not subtracted in determining 
net income. Statutory deductions from underwriting in- 
come and subtractions from the PAL account are de- 
scribed in the Changes in Law section of this report, in 
the return form and instructions at the end of the report, 
and in Code sections 823(c) and 824. 

Net income for some small mutual insurance companies 
reporting under Code section 821(c) was net investment 
income only. The provisions of the section were applic- 
able only to companies with income from investments 
(other than capital gains) and premiums of less than 
$500,000, and with no reserve in the PAL account. The 
provision was elective. Electing companies were not re- 
quired to report underwriting income. A few companies 
reporting under provisions of the Code in effect prior to 
1963 also reported only net investment income. 

For life insurance companies, net income or deficit 
comprised gross taxable receipts reduced by the ordinary 
and necessary business deductions and reduced by addi- 
tions to required reserves and certain other statutory de- 
ductions pertinent only to these companies. To arrive at 
net income or deficit for these companies, the gain or 
loss from operations (which included both underwriting 
and investment income) was adjusted by adding back the 
statutory special deductions for intercorporate dividends 
received and for operations losses. 

Net income after tax is an amount derived from the 
income tax return by subtracting income tax (including 
tax from recomputing prior year investment credit) after 
investment credit from net income. It does not take into 
account (1) the additional credit for foreign taxes paid, 
(2) the income tax liabilityof shareholders of Small Busi- 
ness Corporations electing to have their profits taxed at 
the shareholder level at the individual income tax rates 
on an individual or fiduciary income tax return, or (3) the 
investment credit computed by these shareholders on their 
individual or fiduciary income tax return for the qualified 
investment made by the Small Business Corporation. 

Net long-term capital gain reduced by net short-term 
capital loss is explained above under "Net capital gains." 

Net long-term capital gain taxable to shareholders of 
electing Small Business Corporations consisted of net 
long-term capital gain reduced by net short-term capital 
loss, but only to the extent of net income for the year. 



CORPORATION INCOME TAX RETURNS. 1963 



45 



Such net gains, distributed or deemed distributed for tax- 
ation, retained their character in the hands of the share- 
holders. The excess of net capital losses (long-term or 
short-term) over net capital gains was not distributable 
and could only be used by the corporation in computing 
its capital loss carryover as described in the explanation 
of Net capital gains. 

Net long-term capital gain taxable to shareholders was 
obtained from the schedule of distribution and income 
(Schedule K, Form 1120-S). 

Net operating loss carryforward is discussed under 
"Statutory special deductions." 

Net operating loss of a Small Business Corporation for 
which an election had been made to be taxed through 
shareholders was equal to the corporation's net deficit 
for the year and was allocable to each shareholder during 
the year for use in computing his individual net operating 
loss deduction. The amounts shown may be somewhat 
understated because not all electing corporations com- 
pleted the schedule of distribution and income to share- 
holders, (Schedule K, Form 1120-S), from which the sta- 
tistics were obtained. Also, because reporting in this 
schedule was not always consistent, the statistics for this 
item may vary somewhat from the deficit reported in the 
income statement. 

Net short-term capital gain reduced by net long-term 
capital loss is explained under "Net capital gains." 

Net worth represented the stockholders' equity in the 
assets of the corporation in contrast to the claims of 
creditors. In the statistics it comprises the sum of the 
items (1) Capital stock, (2) Paid-in or capital surplus, 
(3) Surplus reserves, and (4) Earned surplus and undi- 
vided profits, each of which is explained under its own 
heading. 

Noncalendar year returns were returns with full -year 
accounting periods ended during the span of months, July 
through November 1963 and January through June 1964. 

Nondividend distributions of a Small Business Corpora- 
tion for which an election was made to be taxed through 
shareholders consisted of returns of capital, in cash or 
other property, distributed from other than current year 
earnings. Included were cash distributions of prior year 
(and therefore previously taxed) undistributed net income, 
reduced by operating deficits for any prior year. 

The amounts shown maybe understated inasmuch as not 
ail electing Small Business Corporations completed the 
schedule of distribution and income to shareholders, 
(Schedule K, Form 1120-S), from which the statistics 
were obtained. The amounts were used as reported. 

Nontaxable returns are discussed with taxable re- 
turns. 

Notes and accounts receivable were, in general, the 
gross amounts of current trade items, that is, amounts 
receivable arising from sales or services to customers 
on credit during the ordinary course of trade or busi- 
ness which would normally be converted to cash within 
one year. Nontrade receivables were generally included 
in "other current assets." Net notes and accounts re- 
ceivable are shown in table 4. 

Because of a change in the corporation income tax re- 
turn balance sheet, mortgages and real estate loans were 
no longer separately provided for. As a result they were 
sometimes reported in notes and accounts receivable. 
Whenever these amounts could be identified, especially 



in the case of the largest savings and loan associations, 
an effort was made to include them in the statistics for 
"other investments." 

Number of returns excludes returns of inactive cor- 
porations except in tables D and 47 where inactive cor- 
poration returns are included in the total number and are 
also shown separately. (See, Inactive corporation re- 
turns.) The number of Form 1120-S returns filed by 
Small Business Corporations for which an election was 
made to be taxed through shareholders is included in each 
total and is also shown separately in each appropriate 
table. Statistics for the few returns of unincorporated 
businesses for which elections were made to be taxed as 
corporations under Code section 1361 are shown sepa- 
rately in table 36. However, these businesses were ex- 
cluded from all other tables in this report. 

Other assets comprised, in general, noncurrent assets 
which were not allocable to a specific account on the re- 
turn form balance sheet, and certain accounts for which 
no distinction could be made between current and non- 
current status. 

Includable were such items as deferred charges re- 
ported as noncurrent by the corporation, interest dis- 
counts, guaranty deposits, and intangible assets not sub- 
ject to amortization. Other assets of banks included 
property held in trust if included in the banks' assets, 
while other assets of life insurance companies included 
market value of real estate, and that portion of stock and 
bond holdings in excess of book value. 

Other capital assets less reserves in table 4 comprised 
depletable assets less accumulated depletion, land, and 
intangible assets less accumulated amortization. 

Other current assets comprised assets not allocable to 
a spjecific current account in the return form balance 
sheet and marketable securities other than Government 
obligations when specifically reported as short-term by 
the corporation. 

Included as other current assets were amounts reported 
as prepaid expenses, nontrade receivables, coupons and 
dividends receivable, claims and judgments, and similar 
items. For construction corporations, amounts reported 
as a current item for contract work in progress in excess 
of billings were also included. 

Other current liabilities included for themostpart cer- 
tain amounts due and payable within the coming year. The 
account comprised accrued expenses, as well as current 
payables not arising from the purchase of goods and serv- 
ices and not evidenced by bonds, notes, or mortgages. 
Examples of other current liabilities were taxes accrued 
or payable, accrued employee accounts such as for pay- 
rolls and contributions to benefit plans, dividends pay- 
able, overdrafts, accrued interest or rent, and deposits 
and withdrawable shares of banking and savings institu- 
tions (shown separately in previous years.) 

For construction corporations, amounts of advances or 
deposits on uncompleted contracts or jobs in progress 
were included in this item if reported as current. 

Other deductions comprised (1) business expenses 
which were not allocable to a specific deduction item on 
the return form, and (2) certain amounts which were 
given special treatment in the course of statistical 
processing. 

The first category included such items as administra- 
tive, general, and selling expenses; bonuses and com- 



46 



CORPORATION INCOME TAX RETURNS, 1963 



missions; delivery, freight, and shipping expenses; 
sales discounts; travel and entertainment expenses; and 
similar items. 

The second category included salaries and wages not 
reported as a cost of sales and operations and not reported 
as a part of another deduction item; unrealized profit on 
current-year installment sales; reported amounts of 
negative income; business deductions not itemized on life 
and most mutual 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 to which employers 
contributed were deductible to the extent of their con- 
tributions under Code section 162 and comprised em- 
ployee death plans, health or accident and sickness 
plans, and other welfare plans. The statistics for this 
item include any identifiable amounts reported as a 
cost of sales or operations. 

Excluded were deductions claimed for employer con- 
tributions to pension plans and certain other deferred 
compensation plans within the purview of Code section 
404. (See "Pension, profit sharing, stock bonus, annuity 
plans.") 

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

Other investments were, in general, long-term non- 
Government investments and certain investments for 
which no distinction could be made as to their current or 
long-term nature. Non-Government investments gener- 
ally not held for conversion to another form within the 
coming year included stocks, bonds, mortgages and real 
estate loans (shown separately in previous years), loans 
on notes or bonds, loans to subsidiaries, and other types 
of financial securities. Real estate not reported as a 
capital asset could also be included. 

In certain instances, land and buildings owned by real 
estate operators (except lessors of real property other 
than buildings), and real holdings of insurance carriers, 
other than their home office and branch office buildings 
and equipment, were reported as "other investments." 

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

Other liabilities were obligations which were not al- 
locable to a specific account on the return form balance 
sheet and were either noncurrent accounts, in general 
not due within one year, or accounts which could not be 
identified as either current or long-term. 

Examples of other liabilities were deferred or un- 
earned income not reported as part of a current account, 
provisions for future taxes based on the effects of either 
accelerated depreciation or possible income tax adjust- 
ments such as for the investment credit, and principal 
amounts of employee and similar funds. 



Other receipts included amounts not elsewhere reported 
on the return, such as: profits from sales of commodities 
other than the principal commodity in which the corpora- 
tion dealt; income fromminor operations; cash discounts; 
income from claims, license rights, judgments, and joint 
ventures; net amount earned under operating agreements; 
profit from commissaries; profit on prior-years' collec- 
tions (installment basis); profit on purchase of corpora- 
tion's own bonds; recoveries of losses and bad debts 
previously claimed for tax purposes; refunds for can- 
cellation of contracts; and income from sales of scrap, 
salvage, or waste. Also regarded as other receipts were 
certain dividends received, such as from Federal Reserve 
and Federal Home Loan Banks, and from the following 
special classes of corporations: China Trade Act cor- 
porations; corporations deriving a large percent of their 
gross income from sources within a United States posses- 
sion; and tax-exempt charitable, educational, religious, 
scientific, literary organizations, and mutual and coop- 
erative societies including farmers' cooperatives. 

Paid-in or capital surplus comprised additions to the 
corporation's capital from sources other than earnings. 
The aniount shown is after deducting any negative amounts. 

Includable were amounts of surplus occasioned by do- 
nations, appreciation of assets, receipts from sale of 
capital stock in excess of stated value, discounts from 
the sale of stock for less than its stated value, stock 
redemptions or conversions, and similar transactions. 

Part-year returns were those with accounting periods 
of less than 12 months resulting from newly organized 
businesses, liquidations, reorganizations, mergers, and 
changes to new annual accounting periods. Part-year re- 
turns used for this report were those with accounting 
periods ended in the months July 1963 through June 1964. 

Payments on declarations of estimated tax were re- 
quired ofa corporation if its estimated income tax liability 
(after foreign tax and investment credits) could be reason- 
ably expected to exceed the sum of $100, 000 plus overpay- 
ment credits from prior years and any other payment 
credits such as for tax withheld at source. The amounts 
paid as shown in the statistics include the credits for 
taxes previously paid as well as the advance payments 
made before the income tax return for the year was filed. 

Fifty percent of the estimated tax had to be paid in two 
equal installments due on thefifteenthday of the ninth and 
twelfth months of the corporation's tax year. Ifa corpora- 
tion did not meet the requirements for filing a declaration 
of estimated tax in time for payment during the ninth 
month, the entire amount of estimated tax was combined 
into a single payment during the twelfth month. If the re- 
quirements for filing were not met in time for the twelfth 
month payment, no declaration or payment of estimated 
tax was required for the year. An amended declaration 
could be filed under certain conditions showing either 
more or less estimated tax and payments on the declara- 
tion could be adjusted accordingly. In any case, the bal- 
ance of tax was payable either in full at time of filing the 
tax return, or in two equal installments, one due at time 
of filing, and the other within three months thereafter. 

Payments on declarations of estimated tax may be 
slightly understated due to taxpayer reporting variations 
and the inability to identify all of the amounts for the 
statistics. 



CORPORATION INCOME TAX RETURNS, 1963 



47 



Pension, profit-sharing, stock bonus, annuity plans, and 
other deferred compensation plans to which employers 
contributed were deductible to the extent of their contri- 
butions under Code section 404. The Code imposed limi- 
tations on the amounts deductible for the taxable year and 
provided a carryforward feature for certain amounts paid 
in excess of the limitation. The statistics include identi- 
fiable amounts reported as a cost of sales or operations. 
(See also, "Other employee benefit plans.") 

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

Rents received for the use or occupancy of property 
consisted of the gross amounts. Depreciation, repairs, 
interest, taxes, and other expenses, which were deduc- 
tible from gross rents, were included in their respective 
deduction items. For those manufacturing, public utility, 
and service corporations which frequently leased, rather 
than sold, their products, the rental income so derived 
was included in Business receipts. 

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

Resident foreign corporations were those companies in- 
corporated outside the United States but engaged in a trade 
or business within the United States at some time during 
the taxable year. Generally these corporations were re- 
quired to report and pay tax on income from United States 
sources. Statistics in table 12 exclude information for 13 
resident foreign life insurance companies that filed re- 
turns on Form 1120L. Statistics for these 13 companies 
are included in the life insurance company statistics in 
table 14. 

For the most part, resident foreign corporations filed 
returns on Formll20-F. Corporations erroneously filing 
on the Form 1120 used by corporations in general, were 
included in the statistics as resident foreign corporations 
only if they could be identified from information filed with 
the return. 

Returns other than Form 1I20-S was the term used to 
describe the returns of corporations that were subject to 
the income tax. Form II 20-S was filed by Small Business 
Corporations that elected to be taxed at the shareholder 
level. 

Returns with and without depreciation statements are 
discussed on page 7. 

Returns with net income were those showing gross tax- 
able receipts exceeding the ordinary and necessary busi- 
ness deductions allowed by the Code. Returns without net 
income were those for which business deductions exceeded 
gross taxable receipts. When taxable receipts and busi- 
ness deductions were equal, the return was classified as 
without net income. (See also, "Net income" and "Tax- 
able returns.") 

Royalties were payments received, generally on an 
agreed percentage basis, for the use of property. In- 



cluded were amounts received from such properties as 
copyrights, patents, and trademarks; and from natural 
resources such as timber, mineral mines, and oil wells. 
The amount reported was the gross amount. Expenses 
relating to royalties, depletion or taxes, for example, 
were not deducted directly from the income, but were re- 
ported among the various business deductions from total 
gross income. 

Excluded were certain royalties received under a lease 
agreement on timber or coal deposits, which were allowed 
special tax treatment. Under elective provisions of Code 
section 631, the net gain or loss on such royalties was 
included in the computation of net gain or loss on sales 
or exchanges of certain business property under section 
1231. If the overall result of this computation was a net 
gain, it was eligible for treatment as a long-term capital 
gain, taxable at a maximum rate of 25 percent. If the 
overall result was a net loss, it was fully deductible in 
the current year as an ordinary noncapital loss. See the 
explanations of Net capital gain and Net gain or loss, 
noncapital assets for a more complete explanation of this 
special tax treatment for certain royalties. 

Salaries and wages paid are discussed on page 13. 

Size of business receipts was based on the gross 
amounts from sales and operations for industries except 
those in the Finance, insurance, and real estate division. 
For the finance industries, total receipts, which is the 
sum of business receipts and investment income, was used 
as the basis for classification. The total shown as "busi- 
ness receipts" in table 5 represents business receipts for 
nonfinancial corporations plus total receipts for financial 
industries. 

Size of total assets was based on the amount reported 
on the end-of-year balance sheet. Returns with zero as- 
sets was a term used to classify (1) liquidating or dissolv- 
ing corporations which had disposed of all assets and 
whose income tax returns were final returns, (2) merging 
corporations whose assets and liabilities were included in 
the returns of the acquiring corporations, and (3) foreign 
corporations doing business in the United States (except 
foreign insurance companies providing balance sheet in- 
formation for United States branches), (See also, "Total 
assets,") 

Small Business Corporation returns. Form 11 20-S, 
were information returns of income filed by corporations 
electing to be taxed through shareholders under section 
1372, added to the Code by the Technical Amendments 
Act of 1958. 

To qualify as a Small Business Corporation, a firm had 
to be a domestic corporation with no more than 10 share- 
holders, each of which was an individual (or an estate) and 
no one of which was a nonresident alien. The corporation 
could have only one class of stock and could not be a mem- 
ber of an affiliated group eligible to file a consolidated 
return. Also, it could not receive more than 20 percent of 
its gross receipts from personal holding company income 
(rents, royalties, interest, annuities, and gains from sales 
or exchanges of stock and securities), and could not re- 
ceive more than 80 percent of its gross receipts from 
sources outside the United States. 

Net income of Small Business Corporations, whether or 
not distributed, was taxed directly through each share- 
holder. It was computed in the same manner as for most 
corporations. However, the net operating loss deduction 



48 



CX)RPORATION INCOME TAX RETURNS. 1963 



and the additional statutory special deductions allowed 
corporations, such as for dividends received, could not 
be taken. 

Generally, the income of the Small Business Corpora- 
tion was taxable to its shareholders as ordinary income. 
But net long-term capital gain retained its character in 
the hands of the shareholders. Shareholders were al- 
lowed to deduct their share of the corporate net operating 
loss frc;m other forms of individual (or fiduciary) income. 
Undistributed income earned in previous years was tax- 
able to shareholders in the year it was earned, and could 
be distributed during the current year without any further 
tax. 

Statutory special deductions as shown in this report 
included the deductions claimed for (1) net operating 
losses of prior years, (2) intercorporate dividends 
received, (3) dividends paid on certain preferred stock 
of public utilities, and (4) Western Hemisphere Trade 
Corporations, These deductions are those which, bylaw, 
were allowed in addition to the ordinary and necessary 
business deductions and they are therefore shown in the 
statistics as deductions from net income. See table R. 

Table R.— STATUTORY SPECIAL DEDUCTIONS, 1963 



I^-pe of return 


Total 


Dividends 

received 

deduction 


De'tjction 
for div- 
dends paid 
on certain 
preferred 
stock of 

public 
utilities 


Net 
operating 
loss 
carry- 
forward 


Western 
Hemisphere 
Trade Cor- 
poration 
deduction 




(1) 


(2) 


(3) 


(4) 


(5) 




(Thousand dollars) 


Total returns 


4, -154., 332 


2,374,037 


23,231 


1,837,473 


249, 591 


Returns with net inccme 

Returns without net income 


4,375,472 

108,860 


2,265,254 
108,783 


23,154 
77 


1,837,473 


249,591 



For many corporations, net income less the statutory 
special deductions equaled income subject to tax. How- 
ever, the two dividend deductions were not restricted to 
returns with net income, nor, in general, to the amount 
of net income, and thus became part of the statutory loss 
for some corporations. Statutory special deductions were 
not allowed to Small Business Corporations for which an 
election was made to be taxed through shareholders, nor 
to regulated investment companies and real estate in- 
vestment trusts. The deduction allowed these two types 
of investment companies for dividends paid was not 
tabulated. 

Net operating loss deductions under Code sections 172 
and 812 were based on statutory losses of prior or 
subsequent years which could be used to reduce taxable 
income for a specified number of years. The amount 
shown in this report consisted only of losses from prior 
years actually used to reduce taxable income for 1963, 
hence the designation net operating loss carryforward. 
Losses incurred after 1963 and carried back to that year 
were not reported on the return and therefore could not 
be included in the statistics. In general, losses were 
carried back over a three-year period and any amount 
not offset against income for that period could then be 
carried forward against income for a period not ex- 
ceeding five years. For regulated transportation corpora- 
tions, losses sustained in a taxable year ending after 



December 31, 1955 could be carried forward to the sixth 
and seventh succeeding taxable years. 

Net operating losses upon which the current-year 
deduction was based included (1) the excess of ordinary 
and necessary business expenses over income in the 
loss year, and (2) statutory deductions claimed in the 
loss year for dividends received and for dividends paid 
on certain preferred stock of public utilities (or any 
excess of such deductions over net income). 

The net operating loss deduction claimed for the 
current year was after deductions for dividends re- 
ceived and for dividends paid on certain preferred stock 
of public utilities and thus could not exceed the net 
income of the corporation reduced by these two de- 
ductions. 

The dividends received deduction allowed under Code 
sections 243-246 and 809 was, in general, equal to 85 
percent of dividends received from domestic corpora- 
tions which were themselves subject to the income tax. 
However, there were exceptions to this general rule and 
restrictions on the amount allowable under certain cir- 
cumstances. In general, these situations were: (1) 
Dividends received from certain foreign corporations 
were eligible for the deduction if paid from income 
considered earned in the United States, (2) The de- 
duction allowable was limited to 62 percent in the case of 
dividends received on certain preferred stock of public 
utilities. (3) The deduction was limited to 85 percent of 
any net income for the year; however, if the corporation 
incurred a deficit, the deduction was not subject to 
such limitation. (4) Small business investment companies 
were permitted to deduct 100 percent of dividends 
received. 

For public utility companies, as defined by law, a spe- 
cial deduction was allowable under Code section 247 for 
dividends paid on certain preferred cumulative stock 
deemed issued prior to October 1, 1942. This deduction 
was about 27 percent of the dividends paid on such stock, 
or, if the dividends paid were greater than net income 
reduced (in general) by all other statutory special de- 
ductions for the year, the deduction could not exceed 27 
percent of the net income after this adjustment. 

The Western Hemisphere Trade Corporation deduction 
was allowed certain domestic companies which qualified 
under section 921 of the Code. These companies con- 
ducted almost all of their business outside the United 
States, but within the Western Hemisphere. The special 
deduction was about 27 percent of net income after all 
other statutory special deductions. 

Statistics for statutory special deductions are 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. 
Also, where both a net operating loss deduction and a 
dividends received deduction were available, the corpo- 
ration may have used only the net operating loss deduc- 
tion to offset net incomeinsteadof using the net operating 
loss deduction to offset only that portion of net income 
remaining after subtracting the dividend deduction. This 
would result in an overstatement of amounts shown in 



CORPORATION INCOME TAX RETURNS, 1963 



49 



the statistics for the net operating loss carryforward and 
an understatement in amounts shownfor the dividends re- 
ceived deduction. 

For the effects of the Revenue Act of 1964 on the 
statistics for statutory special deductions, see the 
Changes in Law section of this report. 

Stock dividends, Form 1120-S, are discussed under 
"Distributions to stockholders." 

Surplus reserves were those retained earnings set 
aside for specific purposes and not available for distri- 
bution to stockholders. Included were guaranty funds 
and reserves such as those for plant expansion, bond 
retirements, and contingencies for extraordinary losses. 
Specifically excluded were the reserves for bad debts, 
depreciation, depletion, and amortization, which were 
shown separately, and reserves for taxes, and un- 
realized profits or unearned income, which were included 
in "other liabilities" or "other current liabilities." 

Tax from recomputing prior year investment credit oc- 
curred when certain depreciable property used in com- 
puting the investment credit was disposed of prior to the 
life used in arriving at the investment credit. The tax 
was payable for the year in which the property was dis- 
posed of and amounted to the difference between the credit 
previously taken on such property and the credit which 
would have been allowed had the actual life been used. 
The tax from recomputing prior year investment credit 
may be understated because it was not specifically called 
for on the 1962 return forms used by corporations with 
accounting periods ended July through November 1963, 
but it may have been included in income tax. (See also, 
"Taxable returns.") 

Taxable returns were those that showed an income tax 
liability before foreign tax or investment credits. The 
number of returns with net income differs from the num- 
ber of taxable returns because many returns became non- 
taxable if net income was offset by statutory special de- 
ductions, or by the deduction for amounts distributed for 
taxation to shareholders of regulated investment com- 
panies and real estate investment trusts. 

A few taxable returns showed no net income. These re- 
turns were filed under provisions of law affecting insur- 
ance operations and are discussed under income subject to 
tax. Because these returns were exceptions to the rule, 
the income subject to tax, income tax, investment credit, 
and tax after investment creditreportedon them were in- 
cluded inthestatisticsfor returns with net income in most 
of the tables in this report. 

Furthermore, returns were classified as taxable or 
nontaxable based on the presence or absence of tax on 
current year profits. Therefore when the entire tax repre- 
sented an adjustment from recomputing prior year invest- 
ment credit, the return was treated as nontaxable. 

Excluded from nontaxable returns were returns of Small 
Business Corporations for which an election had been 
made to be taxed through shareholders. By definition, 
these returns showed no tax. 

Taxes paid included the amounts reported as an ordi- 
nary and necessary business deduction as well as identi- 
fiable amounts reported as part of the cost of sales and 
Of)erations. Included among the deductible taxes were 
ordinary State and local taxes paid or accrued during the 
year; social security and payroll taxes; unemployment 
insurance taxes; import and tariff duties; and business, 



license, and privilege taxes. Income and profits taxes 
paid to foreign countries or United States possessions 
were also deductible unless claimed as a credit against 
income tax. Not deductible were such taxes as Federal 
income and excess profits taxes, gift taxes, taxes as- 
sessed against local benefits, and Federal taxes paid on 
interest from tax-free covenant bonds. 

Some corporations reported excise and stamp taxes, 
which were part of the sales price of their products, in 
receipts. When this occurred, an equal and offsetting 
amount was usually included in the cost of sales and 
operations or as part of the separate deduction for taxes 
paid. When included in the cost of sales and operations, 
these taxes often were not identifiable and therefore could 
not be added to the statistics for taxes paid. 

Tentative investment credit represented the earned 
credit before taking into account the statutory limitations 
based on the size or presence of income tax. For most 
corporations, the tentative credit was equal to 7 percent 
of "qualified investment," an amount based on the cost of 
certain depreciable purchases and designed to give weight 
to longer-lived assets. See the explanation of invest- 
ment qualified for credit. As there explained, corpora- 
tions investing in public utility property reported tentative 
credit as 3 rather than 7 percent of qualified investment. 

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

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

Because Forms 1120L and 1120M used by life and 
certain mutual insurance companies did not provide for 
the complete reporting of balance sheet information, 
asset and liability data for these companies were ob- 
tained from balance sheets filed with the returns (or 
from reference books) in the form required by State 
law. These sources were also used for any other insur- 
ance companies, not filing returns on Forms 1120L or 
1120M, which filed balance sheets in the form required 
by State law in lieu of the income tax return schedule. 

Total compiled deductions, see "Total deductions." 

Total compiled receipts, see 'Total receipts." 

Total 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. Components of total deduc- 
tions are shown in the income statement in table 2. 

For certain mutual insurance companies, with total 
receipts under $500,000, total deductions represented 
only investment expenses; business income and expenses 
were excluded by law. 



50 



CORPORATION INCOME TAX RETURNS, 1963 



Total receipts included the gross taxable receipts 
before deduction of cost of sales and operations and 
net losses from sales of noncapital assets. They also 
included nontaxable interest, but excluded all other 
nontaxable income recognized by the corporation. The 
income statement in table 2 shows the components of 
total receipts. 

For certain mutual insurance companies, with total 
receipts under $500,000, the gross taxable receipts 
included in the statistics represented only the receipts 
from investments; operating income was excluded by law. 

Undistributed net income of a Small Business Corpora- 
tion for which an election had been made to be taxed 
through shareholders was the amount end-of- year share- 
holders would have received as a dividend if such income 
had been distributed to them at the end of the corporation's 
taxable year. Even though undistributed, this amount was 
nevertheless taxed to these shareholders as ordinary in- 
come. The amounts shown may be somewhat understated 
because not all electing corporations completed Form 
1120-S, Schedule K, Shareholders Share of Income, from 
which the statistics were obtained. 

Unused investment credit was the portion of the tentative 
investment credit plus investment credit carryforward 
which exceeded the amount which could be used to reduce 



the tax liability for the current year. The unused invest- 
ment credit could be carried over to other years. 

The amounts shown for 1963 were derived for the sta- 
tistics by subtracting the actual investment credit from 
the tentative credit plus investment credit carryforward 
on a return by return basis. Inasmuch as not all corpora- 
tions reported the tentative credit or carryforward, the 
amounts shown as the unused credit may be slightly 
understated. 

Additional information about unused investment credit 
and investment credit carryforward is presented on page 
3. 

Western Hemisphere Trade Corporation deduction is 
discussed under "Statutory special deductions." 

Zero assets was used as a category in classifying re- 
turns by size of total assets. Included were: (1) final re- 
turns of liquidating or dissolving corporations which had 
disposed of all assets, (2) final returns of merging cor- 
porations whose assets and liabilities were reported in 
the returns of the acquiring corporations, and (3) returns 
of resident foreign corporations (businesses incorpo- 
rated abroad but conducting business in the United States) 
other than foreign insurance company returns with balance 
sheet information for United States branches. 



Tables for 1963 



GENERAL INCOME AND FINANCIAL STATISTICS 

1. Number of returns, receipts, costof sales and opera- 

tions, net income, net worth, total assets, distri- 
butions to stockholders, income subject to tax, 
income tax, and investment credit, by industrial 
group, 54 

2. Balance sheets and income statements, by size of 

total assets, 60 

3. Balance sheets and income statements, by major 

industrial group, 62 

4. Selected balance sheet and income statement items, 

cost of property usedfor investment credit, income 
tax, investment credit, and distributions to stock- 
holders, by size of total assets, by major industrial 
group, 69 

5. Selected balance sheet and income statement items, 

and cost of property used for investment credit, 
by size of business receipts, by major industrial 
group, 104 

INTERNAL REVENUE DISTRICTS AND REGIONS 

6. Number of returns, net income, income tax, and in- 

vestment credit, by district in which returns were 
filed, 141 

7. Number of returns, by district in which returns were 

filed, by size of total assets, 142 

COMPUTATION OF INCOME TAX AND RELATED 
INFORMATION 

8. Net income or deficit, statutory special deductions, 

and tax items, by major industrial group, 144 

9. Number of returns, total receipts, net income or 

deficit, income subject to tax, income tax, invest- 
ment credit, and distributions to stockholders, by 
size of net income or deficit, by industrial divi- 
sion, 153 

10. Number of returns, net income or deficit, income 

subject to tax, income tax, investment credit, tax 
from recomputing prior year investment credit, 
investment credit items, includable income of 
Controiled Foreign Corporations, and percentage 
distributions, by month in which accounting period 
ended, 157 



51 



52 



CORPORATION INCOME TAX RETURNS, 1963 



11. Returns other than Form 1120-S: Number of returns, 

net income, income subject to tax, income tax, cred- 
its, payments on declarations of estimated tax, and 
tax from recomputingprior year investment credit, 
by size of income taxed at normal tax and surtax 
rates, by type of tax, 158 

12. Nonconsolidated returns. Forms 1120 and 1120-F: 

Number of returns, net income, income subject to 
tax, income tax, credits, payments on declarations 
of estimated tax, and tax from recomputing prior 
year investment credit, by size of income taxed at 
normal tax and surtax rates, by type of tax, 160 

13. Consolidated returns. Form 1120: Number of returns, 

net income, income subject to tax, income tax, 
credits, payments on declarations of estimated 
tax, and tax from recomputing prior year invest- 
ment credit, by size of income taxed at normal tax 
and surtax rates, by type of tax, 162 

14. Life insurance company returns, Form 1120L: Num- 

ber of returns, net income, income subject to tax, 
income tax, credits, payments on declarations of 
estimated tax, tax from recomputing prior year in- 
vestment credit, and selected insurance company 
items, by size of income taxed at normal tax and 
surtax rates, by type of tax, 164 

15. Mutual insurance company returns. Form 1I20M: 

Number of returns, net income, income subject to 
tax, income tax, credits, payments on declarations 
of estimated tax, and tax from recomputing prior 
year investment credit, by size of income taxed at 
normal tax and surtax rates, by type of tax: 

Part 1. --Total mutual insurance company re- 
turns, 166 
Part Ila.- -Returns of companies using section 

821(a) tax provisions, 168 
Part lib. --Returns of certain small companies 
using section 821(c) alternate tax provi- 
sions, 170 

16. Returns other than Form 1120-S: Number of returns, 

net income, net long-term capital gain, dividends 
received, statutory special deductions, and invest- 
ment credit items, by size of income taxed at 
normal tax and surtax rates, or by size of deficit: 
Part I, --Summary, nonconsolidated, consoli- 
dated, and insurance company returns, 172 
Part II.- -Nonconsolidated returns. Form 1120, 
and resident foreign corporation returns, 
Form 1120-F, 174 
Part III. --Consolidated returns. Form 1120,176 
Part IV.--Life insurance company returns. Form 

1120L, 178 
Part V. --Mutual insurance company returns. 
Form 1120M, 179 

17. Returns other than Form 1120-S: Number of returns, 

selected receipts, net income, statutory special 
deductions, income subject to tax, income tax, in- 
vestment and foreign tax credits, payments on 
declarations of estimated tax, tax from recomput- 
ing prior year investment credit, and investment 
credit items, by size of income tax before credits, 
by month accounting period ended, 180 



18. Returns other than Form 1120-S: Number of returns, 

net income, income subject to tax, income tax, in- 
vestment and foreign tax credits, payments on 
declarations of estimated tax, tax from recomput- 
ing prior year investment credit, and unused invest- 
ment credit, by size of income tax less foreign tax 
and investment credits, by month accounting period 
ended, 188 

19. Returns other than Form 1120-S: Number of returns, 

business receipts, net income, income subject to 
tax, income tax, investment and foreign tax credits, 
tax from recomputingprior year investment credit, 
and investment credit items, by size of income tax 
before credits, by size of investment credit, 192 

20. Returns with payments on declarations of estimated 

tax: Number of returns, net income, income sub- 
ject to tax, income tax, foreign tax and investment 
credits, payments on declarations of estimated 
tax, and unused investment credit, by month ac- 
counting period ended, 196 



COST OF SALES AND OPERATIONS 

21. Returns of nonfinancial corporations with cost of 
sales and operations schedules: Business receipts, 
items of cost of sales and operations, gross profit, 
and net income, by major industrial group, by size 
of total assets, 197 



INVENTORIES 

22. Number of returns, business receipts, net income or 

deficit, total assets, and inventories at beginning 
and end of year, by major industrial group, by 
accounting period, 206 

23. Inventories at end of year as shown in cost of goods 

sold schedule, by method of valuation, by major 
industrial group, 220 

24. Number of returns with inventory writedowns or 

change in manner of inventory determination, 
business receipts, cost of sales and operations, 
and gross profit, by major industrial group, 222 



INCOME PER BOOKS VS. INCOME PER INTERNAL 
REVENUE CODE 

25. Number of returns and net income per Internal Reve- 
nue Code and per books of account, by industrial 
group, 225 



CONSOLIDATED RETURNS 

26. Balance sheets and income statements, by major in- 

dustrial group, 231 

27. Balance sheets and income statements, by size of 

total assets, 238 

28. Returns with net income: Balance sheets and income 

statements, by major industrial group, 240 



CORPORATION INCOME TAX RETURNS, 1963 



53 



RETURNS WITH NET INCOME 

29. Balance sheets and income statements, by major in- 

dustrial group, 247 

SMALL BUSINESS CORPORATION RETURNS, 
FORM 1120-S 

30. Balance sheets, income statements, and cost of prop- 

erty usable for investment credit, by industrial 
division, 254 

31. Balance sheets, income statements, and cost of prop- 

erty usable for investment credit, by size of total 
assets, 255 

32. Number of returns, number of shareholders at end of 

year, net income or deficit, dividends received, net 
long-term capital gain, cost of property usable for 
investment credit, distributions to shareholders, 
undistributed net income, and amount taxable as 
ordinary income, by industrial division, 256 

33. Returns with net income: Balance sheets, income 

statements, and cost of property usable for invest- 
ment credit, by industrial division, 257 



WESTERN HEMISPHERE TRADE CORPORATION 

RETURNS 

34. Number of returns, net income. Western Hemisphere 

Trade Corporation deduction, income subject to 
tax, income tax, tax credits, and income from for- 
eign sources, by major industrial group, 258 

35. Selected receipts and costs, net income, total assets, 

and depreciable assets, by major industrial 
group, 260 



RETURNS OF UNINCORPORATED BUSINESSES 
ELECTING TO BE TAXED AS CORPORATIONS, 
CODE SECTION 1361 

36. Number of returns, receipts, cost of sales and opera- 
tions, net income or deficit, income subject to tax, 
and tax items, by form of organization, by size of 
net income or deficit, 262 



DEPRECIATION, DEPRECIABLE ASSETS, 
RELATED STATISTICS 



AND 



37. Number of returns, depreciable assets at beginning 

and end of year, accumulated depreciation at end 
of year, depreciation, cost of property used for in- 
vestment credit, and investment qualified for 
credit, by major industrial group, 264 

38. Number of returns, depreciable assets at beginning 

and end of year, accumulated depreciation at end 
of year, depreciation, cost of property used for in- 
vestment credit, and investment qualified for 
credit, by size of total assets, 266 

39. Number of returns, business receipts, total assets, 

cost of fully depreciated assets still in use, cost 
of property used for investment credit, depreciable 
assets, and depreciation, by major industrial 
group, 267 

40. Number of returns, business receipts, total assets, 

cost of fully depreciated assets still in use, cost 
of property used for investment credit, depreciable 
assets, and depreciation, by size of total 
assets, 270 

41. Selected investment credit items, by size of total 

assets, by major industrial group, 271 

42. Selected depreciation items, by major industrial 

group, 276 

43. Selected depreciation items, by size of total assets, 

by industrial division, 278 

44. Net gain or loss from disposition of depreciable and 

other property used in the trade or business and 
from involuntary conversions determined under 
Internal Revenue Code sections 1231 and 1245, and 
related items, by major industrial group, 282 

45. Gain from disposition of depreciable property deter- 

mined under Internal Revenue Code section 1245, 
and related items, by size of income taxed at nor- 
mal tax and surtax rates, or by size of deficit, 284 

46. Net gain or loss from sale or exchange of property 

used in the trade or business and from involuntary 
conversions determined under Internal Revenue 
Code section 1231, and related items, by size of 
income taxed at normal tax and surtax rates, or 
by size of deficit, 286 



54 



CORPORATION INCOME TAX RETURNS, 1%3 



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CM ^- CM -J- 0> en sD 

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CORPORATION INCOME TAX RETURNS. 1%3 



59 



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60 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 2 . —BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS 



Total active 

corporation 

returns 



Size of total assets 



Zero 
assets 



$1 under 
$25,000 



$25,000 

under 

$50,000 



$50,000 

under 
$100,000 



$100,000 

under 
$250,000 



$250, 000 

under 
$500,000 



$500,000 

under 

$1,000,000 



(1) 



(2) 



(3) 



Number of returns, total. 

With net income 

Without net income 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable Eissets 

Less: Accumulated depletion 

Land 

Intangible assets (amortizable). . . 

Less: Accumulated amortization.. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than one year. 

Other current liabilities 

Loans from stockholders 

ftortgages, notes, and bonds payable in one year or more... 

Other liabilities , 

Capital stock , 

Paid-in or capital surplus , 

Surplus reserves , 

Earned surplus and undivided profits , 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 



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

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

loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign coi-porations 

Other receipts 



Total deductions 

Cost of sales and operations... 

Con^iensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other engjloyee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of Controlled Foreign Corporations. 
Net income (le.-JS deficit) (62 plus 63 minus 35} 

Net income 

Deficit 



Income subject to tax , 

Income tax , 

Investment credit , 

Tax from recomputing prior year investment credit , 

Net income (less deficit) after tax (64 minus 68, minus 70, 
plus 69), 
Net income after tax , 



Distributions to stockholders: 

Cash and property except own stock. 
Corporation's ovm stock 



U) 



(5) 



(6) 



(7) 



1,323,187 
808, CK5 
515,U2 



37,365 
12,609 
24,756 



339,894 
141,443 
198,451 



196,060 

113,137 

82,923 



221,887 

146,971 

74,916 



260,714 

188,735 

71,979 



124,958 

93,598 
31,360 



1,481,235,345 

108,775,140 
339,366,673 

8,413,993 
106,339,515 
150,552,545 
21,960,519 

2,379,036 
383,014,177 

503,651,461 
197,771,422 
14,583,666 
6,028,984 
25,383,549 
3,422,804 
1,715,500 
35,236,599 



1,481,235,345 



95,303,485 
68,774,613 

453,667,867 
14,296,000 

180,952,224 

191,686,182 

154,602,218 

86,074,696 

20,596,459 

215,282,101 



1,008,742,704 



949,548,793 

3,628,309 

1,456,378 
25,774,463 
4,276,701 
1,151,066 

89,492 

3,943,110 

2,036,494 

3,591,649 

1,882,415 

11,363,834 



953,005,883 



672,971,813 

18,067,519 

8,216,894 

3,539,976 

12,038,469 

27,083,705 

20,711,477 

656,602 

437,927 

29,564,177 

4,076,957 

U, 032, 982 

5,447,352 

3,413,863 

577,184 
135,118,981 



55,736,821 
4,297 
54,284,740 
61,315,223 
7,030,488 

54,331,310 
26,282,217 
1,105,552 
16,155 
29,091,920 

36,122,408 



21,105,281 
2,118,090 



5,824,330 



5,152,790 

36,553 

5,160 

243,736 

68,925 

3,957 

784 

55,860 

73,450 

40,700 

1,315 

136,100 



5,781,811 



3,779,546 

93,184 

40,211 

27,417 

100,396 

137,853 

316,497 

1,428 

4,605 

IX, 762 

15,322 
61,371 
16,099 
12,329 
26,810 
1,013,976 



42,519 

9 

37,368 

357,076 
319,708 

251,263 

108,737 

3,156 

1,040 

■'69,253 

250,455 



392,910 
29,185 



556,276 

723,770 
11,368 

4A0,142 
10,522 
84,719 
65,925 

151,069 

2,188,146 

1,218,770 

52,766 

43,511 

176,098 

25,480 

9,836 

336,103 



3, 527, 531 



827,023 
474,977 
289,068 
557,430 
574,502 

264,210 

1,867,533 

212,512 

13,152 

'1,552,881 



12,276,994 



11,937,812 

1,587 

603 

12,745 

25,691 

19,346 

1,724 

47,525 

44,515 

1,456 

42 

183,948 



12,483,663 



7,324,757 

1,165,592 

71,894 

40,225 

522,020 

324,761 

61,732 

842 

3,212 

255,617 

10,900 
133,965 
14,421 
17,960 
27,083 
2, 503, 677 



•^206,669 

'207,272 
324,834 
532,106 

145,911 

38,705 

726 

107 

'245,358 

286,748 



112,583 

3,833 



(Thouaand ob/i.r.J 



7,035,350 

871,339 

1,520,237 

16,577 

1,116,649 

30,737 

156,364 

91,771 

355,241 

3,892,734 

1,853,757 

26,572 

12,949 

483,618 

37,152 

14,711 

400,930 



7,085,350 



1,270,713 
732,914 
425,074 
621,130 

1,210,890 

270,248 
2,303,074 
275,114 
18,423 
'47,235 



16,630,465 



16,310,392 

930 

636 

19,936 

42,565 

9,200 

1,547 

40,518 

58,044 

3,067 

1,373 

192,257 



1,626,1 



10,751,637 

1,262,254 

98,481 

34,090 

513,484 

398,510 

105,538 

1,930 

5,752 

359,693 

7,701 
161,891 
16,297 
26,323 
22,780 
2,860,524 



53,530 

52,944 
475,039 
422,095 

292,088 

82,296 

3,346 

291 

'26,297 

395,798 



174,028 
6,361 



15,936,829 

1,756,198 

3,561,823 

53,703 

2,627,980 

86, 378 

334,032 

154,251 

940,434 

8,270,493 
3,777,211 
71,027 
40, 660 
1,284,54* 
55,012 
19,090 
685,321 



15,936,829 



2,623,120 
1,557,651 
856,770 
1,032,754 
2,849,374 

496,489 
4,316,079 

542,977 

54,014 

1,607,601 



32,205,060 



2,438 

790 

51,233 

108,345 

13,494 

3,985 

75,913 

114,533 

7,516 

450 

362,332 



31,687,569 



21,768,963 

1,916,613 

186,551 

94,281 

755,487 

715,030 

246,925 

5,067 

3,126 

679,074 

5,635 

309,125 

38,787 

51,297 

22,438 

4,884,170 



517,491 

516,701 
1,081,852 

565,151 

774,067 

229,757 

9,826 

128 

296,642 

861,793 



172,184 
7,915 



41,428,214 

4,048,845 

9,898,211 
197,668 

6,320,761 
374,173 
878,249 
273,380 

2,379,256 

20,600,485 

9,037,831 

149,427 

50,357 

3,367,832 

163,656 

89,820 

1,344,615 



41,423,214 



6,248,790 
4,476,538 
2,194,545 
1,751,439 
7,367,149 

1,265,580 
9,192,268 
1,267,063 
144,169 
7,020,673 



78,233,565 



12,105 

4,619 

234,200 

262,703 

33,367 

8,835 

160,647 

288,433 

29,913 

337 

948,956 



76,574,269 



55,947,794 

3,296,617 

420,630 

244,992 

1,293,346 

1,614,279 
679,960 
18,390 
14,289 

1,587,650 

36,006 
663,450 
108,374 
137,713 
44,437 
10,461,342 



1,659,296 

1,654,677 

2,547,163 

892,486 

1,947,308 

627,720 

32,056 

464 

1,058,549 

1,951,035 



406,043 
45,866 



43,527,880 

3,589,078 

11,265,198 

229,116 

7,130,333 
592,573 
993,369 
229,772 

3,545,397 

20,644,684 

3,976,995 

175,240 

60,472 

3,274,788 

123,619 

39,668 

1,270,080 



43,527,880 



6,369,918 
5,229,727 
2,494,316 
1,400,036 
8,711,989 

1,414,441 
8,036,578 
1,597,530 
183,699 
8,039,146 



76,686,367 



16,084 

7,273 

338,605 

232,770 

19,384 

6,368 

164,722 

263,836 

41,958 

781 

981,375 



75,(X2,812 



56,443,388 

2,407,273 

378,480 

246,923 

1,004,085 

1,478,839 

781,718 

23,522 

13,045 

1,497,822 

36,322 
598,558 
151,184 
146,710 

47,001 
9,787,942 



1,643,555 

1,636,232 

2,303,533 

667,251 

1,904,461 

695,838 

37,199 

357 

977,286 

1,644,537 



289,401 
83,945 



(3) 



64,950 
49,271 
15,679 



44,955,291 

3,564,929 
12,129,299 

247,700 
7,165,209 

894,973 
1,009,611 

148,360 
4,152,145 

20,309,580 

8,656,734 

227,459 

79,021 

3,001,231 

107,721 

30, 581 

1,253,810 



44,955,291 



6,582,336 
5,435,150 
3,073,991 
1,073,864 
9,190,203 

1, 694,459 
7,161,888 
1,657,681 
2 69,878 
8,815,791 



75,553,394 



73,402,341 

23", 710 

9,046 

389,038 

277,294 

46,921 

6,967 

193,156 

208,382 

68,014 

1,013 

927,012 



73,632,696 



56,859,682 

1,812,456 

391,635 

221,579 

788,608 

1,468,687 

799,761 

30,775 

10,248 

1,429,796 

40,715 
575,624 
182,991 
152,697 

19,622 
3,897,820 



1,870,698 

10 

1,861,662 

2,473,501 

611,839 

2,147,871 

902,232 

43,625 

553 

1,002,502 

1,614,341 



237,009 
78,999 



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



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS— Continued 



61 



size of total assets — Continued 



$1,000,000 

under 
$2,500,000 



$2,500,000 

under 
$5,000,000 



$5,000,000 

under 

$10,000,000 



$10,000,000 

under 
$25,000,000 



$25,000,000 

under 
$50,000,000 



$50,000,000 

under 

$100,000,000 



$100,000,000 

under 
$250,000,000 



$250,000,000 
or more 



(9) 



(10) 



(U) 



(.12) 



(13) 



(U) 



(15) 



(16) 



Number of returns, total. 

With net Income 

Without net income 



Total assets. 



Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less; Accumulated depreciation., 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortizable) 

Less : Accumulated amortisation. 
Other assets 



T&tal liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more... 

Other liabilities 

Capital stock 

Paid-in or capital sui^plus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Rcyalties 



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

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

loss. 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations . . . 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of Controlled Foreign Corporations, 
Net income (less deficit) (62 plus 63 minus 35) 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year investment credit 

Net income (less deficit) after tax (64 minus 68, minus 70, 
plus 69). 
Net income after tax 



Distributions to stockholders; 

Cash and property except own stock. 
Corporation's own stock 



39,768 
30,856 
8,912 



16,003 

12,809 

3,194 



9,289 
7,840 
1,449 



6,715 
5,823 

892 



2,549 
2,222 

327 



1,376 

1,222 

154 



967 
870 

97 



692 

639 

53 



(ThtMiMmd dollarM) 



60,912,959 



5,075,725 

16,315,373 

331,627 

8,910,315 

3,195,839 

1,339,778 

150,372 

7,045,664 

24,689,229 

10,610,475 

518,490 

222,007 

3,111,428 

227,468 

106, 57-7 

1,603,9« 



60,912,959 



7,711,465 
6,583,622 
8,316,822 
1,057,028 
11,155,944 

2,866,958 

8,680,122 

2,812,531 

499,031 

11,229,436 



85,787,785 



83,017,085 

90,840 
23,865 
560, 574 
314, 522 
75,165 

7,409 

264,707 

196,887 

113,457 

6,417 

1,116,357 



83,227,613 



64,336,080 

1,&;6,425 

423,497 

268,480 

826,992 

1,685,948 

1,009,943 

43,803 

25,702 

1,691,054 

84,978 
673,211 
260,754 
203,561 
29,948 
10,017,237 



2,560,172 

21 

2,536,328 

3,228,239 

691,911 

2,881,797 

1,323,845 

54,383 

1,263 

1,260,603 

1,952,514 



435,228 
84,277 



56,075,284 



4,935,883 
15,628,832 

295,241 
6,260,523 
6,090,373 
1,194,585 

130,245 
8,226,316 

17,710,212 

7,323,217 

491,374 

200,687 

1,747,028 

168, 353 

58,683 

1,369,388 



56,075,284 



6,073,369 

4,875,773 

14,976,168 

581,921 

7,988,975 

2,599,374 
6,095,406 
2,778,908 
564,883 
9, 540, 507 



54,714,690 



52,349,619 

162,532 
42,074 
759,339 
212,673 
56,643 

5,936 

180, 542 

122,036 

112,508 

4,985 

705,803 



52,715,120 



40,055,181 
913,391 
288,490 
166,985 
470,615 

1,070,993 

882,924 

35,363 

19,815 

1,227,131 

98,547 
533,183 
201,800 
136,011 
41,922 
6,572,769 



1,999,570 

1,957,496 

2,497,734 

540,238 

2,284,836 

1,096,933 

38,282 

892 

897,953 

1,438,191 



417,123 
85,763 



65,102,010 



5,986,103 

19,237,025 

455,072 

5,245,680 

8,979,303 

1,025,216 

U2,770 

12,699,452 

15,446,532 

6,394,360 

556,493 

194,482 

1,406,962 

181,492 

69,294 

1,338,185 



65,102,010 



5,557,735 

4,318,636 

25,760,753 

585,301 

6,692,383 

3,161,502 

5,642,982 

3,109,668 

779, 561 

9,492,989 



45,541,678 



42,754,939 

244,989 
73,155 

1,221,103 

177,379 

53,555 

5,615 
192,990 

79,737 
120, 547 

13,582 
604, 037 



43,503,813 



32,091,881 
645,927 
265, 605 
204,140 
415,920 

998,391 

1,025,006 

32,062 

15,885 

1,033,131 

90,326 
498,392 
207,074 
127,065 

26,456 
5,826,552 



2,037,865 

122 

1,964,832 

2,323,042 

358,210 

2,099,287 

1,018,469 

36,254 

1,348 

981,269 

1,339,479 



435,616 

87,757 



103,622,064 



8,716,026 

23,852,524 

790, 674 

6,902,897 

14,651,159 

1,542,313 

185, 694 

25,753,966 

22,405,465 

9,062,038 

1,051,681 

366,332 

1,637,683 

227,604 

74,697 

1,988,793 



103,622,064 



7,026,566 

5,675,881 

46,969,930 

689,193 

9,752,703 

5,628,116 
7,497,W5 
5,326,046 
1,652,252 
13,404,282 



53,150,649 



53,707,905 

391,733 
119,421 
2,239,890 
260,473 
U2,745 

7,505 
264,027 

91,738 
209,780 

32,673 
712,759 



55,112,149 



38,9X,320 
706,164 
414,399 
310,071 
555,347 

1,556,215 

1,797,767 

48,293 

22,729 

1,460,043 

184,473 
758,236 
315,834 
132,166 
53,225 
7,812,317 



3,038,500 

755 

2,919,8X 

3,400,375 

480,541 

3,067,035 

1,519,294 

50,917 

3,217 

1,448,240 

1,923,731 



326,014 
182,959 



8,381,587 



6,395,359 

21,863,697 

633,971 

6,068,228 

11,209,737 

1,285,472 

268,268 

26,475,489 

19,903,253 

8,125,513 

946,151 

301,486 

1,083,156 

113,857 

44,964 

1,914,854 



88,381,587 



5,917,973 

3,679,409 

38,883,381 

437,243 

3,397,646 

6,040,604 
5,675,674 
5,357,357 
1,577,774 
12,408,526 



48,731,115 



45,139,187 

286,549 

89,000 

1,915,528 

179,385 
71,185 

4,082 

286,576 

71,337 
162,121 

47,332 
478,833 



45,855,918 



32,287,670 
449,572 
394,658 
232,043 
458,895 

1,324,391 

1,535,640 

42,523 

23,876 

1,267,222 

149,534 
745,015 
294,373 
167, 538 
28,066 
6,454,347 



2,375,197 

no 

2,786,307 

3,028,075 

241,768 

2,732,600 

1,361,724 

51,433 

2,024 

1,473,992 

1,715,760 



808,343 
154,619 I 



95,605,847 



6,355,743 

21,628,905 

656,754 

6,138,170 

11,914,343 

1,570,392 

200,951 

28,312,048 

25,146,985 

10,000,934 

1,484,942 

648,020 

903,907 

274,809 

83,243 

2,563,598 



95,605,347 



4,820,746 
3,725,122 

33, 544, 670 
603,994 

10,212,658 

8,571,349 
7,252,577 
6,246,630 

1,775,237 
13,852,814 



50,685,226 



46,642,850 

311,796 
165,241 
1,977,430 
240,185 
110,547 

3,095 

264,103 

32,515 
303,926 

97,837 
535,701 



47,222,214 



31,999,648 
351,333 
553,383 
218,915 
465, 514 

1,464,813 

1,583,615 

45,697 

31,089 

1,599,830 

218,253 
3X,158 
325,953 
175,176 
23,838 
7,325,444 



3,463,012 

462 

3,298,233 

3,462,342 

164,109 

3,007,136 

1,519,363 

66,167 

669 

1,843,868 

2,007,977 



1,267,460 

237,441 



149,347,005 



9,430,815 

32,385,479 

950,018 

9,724,937 

16,543,169 

2,245,943 

352,221 

45,754,856 

44,902,164 

17,332,558 

1,569,400 

318,918 

1,320,789 

140,920 

52,840 

3,625,646 



149,X7,005 



8,667,367 
4,157,880 

54, 599,459 
1,385,172 

17,716,569 

14,845,207 
12,898,676 
10,579,147 
2,787,611 
21,709,417 



78,539,789 



72,567,107 

409,811 
139,194 
2,863,555 
374,481 
176,136 

5,798 
442,116 

111,323 

338,988 
221,402 
839,378 



73,276,596 



50,607,744 
449,348 
872,457 
333,478 
720,437 

2,013,820 

2,394,717 

77,472 

51,804 

2,851,726 

267,332 

1,435,374 

544,784 

309,307 

36,564 

10,309,732 



5,263,193 

442 

5,124,441 

5,356,154 

231,713 

4,781,182 

2,418,636 

120,057 

1,277 

2,824,585 

3,056,298 



2,064,330 
259,974 



705,727,994 



47,492,316 

144,351,300 

3,494,504 

31,787,691 

75,974,266 

8,300,476 

10,116 

216,222,844 

257,541,499 
95,401,029 
7,262,639 
3,490,082 
3,084,485 
1,570,661 
1,021,496 
15,536,312 



705,727,994 



25,605,804 
17,851,333 
216,276,920 
2,518,995 
78,631,239 

142,567,645 
67,977,266 
44,311,032 
10,276,725 

99,711,035 



289,131,597 



264,240,574 

1,636,652 

776,301 

12,947,551 

1,498,810 

349,421 

19,842 

1,309,708 

273,678 
1,987,698 
1,404,484 
2,633,486 



260,212,755 



169,783,527 

950,320 

3,411,018 

896,357 

3,147,323 

10,830,670 

7,489,734 

249,430 

237,750 

12,489,626 

2,830,413 
3,041,429 
2,763,577 
1,567,960 
126,939 
40,391,132 



23,918,342 

2,366 

28,144,907 

28,456,269 

311,362 

26,014,368 

13,333,168 

558,125 

2,525 

15,367,339 

15,678,701 



13,017,004 
764,146 



^Negative amsunt. 

^Loss or deficit. 

^Less than $500 per return. 

*Ldss after tax. 

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



62 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS. BY MAJOR INDUSTRIAL GROUP 



All 
industrial 

groups 



Major ifKJustrial groups 



Agriculture, 
forestry, 

and 
fisheries 



Total 
mining 



Metal 
mining 



Coal 
mining 



Crude 

petroleum 

and 

natural 

gas 



Nonmetallic 
minerals 

(except 
f ueis ) 
mining 



Contract 
construction 



Manuf ac turing 



Total 
manufacturing 



Food and 
kindred 

products 



(1) 



(2) 



(3) 



(■4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Number of returns, to 
With net income.... 
Without net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (amortizable). . . 

Less: Accumulated amortization. 
Other assets 



less 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or more . 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits. 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

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

short-term capital loss. 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of Controlled Foreign Cor- 
porations . 
Net income (less deficit) (62 plus 63 minus 35) 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year Investment 

credit. 
Net income (less deficit) after tax (64 minus 

68, minus 70, plus 69). 
Net income after tax 



Distributions to stockholders: 

Cash and property except own stock. 
Corporation's own stock 



1,323,187 
808, 0A5 
515,142 



1,481,235,845 



108,775,140 
339,366,673 

8,413,993 

106,339,515 

150,552,545 

21,960,519 

2,379,096 
383,014,177 

503,651,461 
197,771,422 
14,583,666 
6,028,984 
25,883,549 
3,422,804 
1,715,500 
35,236,599 



1,481,235,845 



95,303,485 
68,774,613 

453,667,867 

14,296,000 

180,952,224 



191,686,182 
154,602,218 
86,074,696 
20,596,459 
215,282,101 



8,742,704 



549,548,793 

3,628,309 
1,456,378 
25,774,463 
4,276,701 
1,151,066 

89,492 

3,943,110 

2,036,494 

3,591,649 

1,882,415 

11,363,834 



953,005,883 

672,971,818 
18,067,519 
8,216,894 
3,539,976 
12,038,469 

27,083,705 

20,711,477 

656,602 

487,927 

29,564,177 

4,076,957 

11,032,982 

5,U7,352 

3,413,863 

577,184 

135,118,981 



55,736,821 

4,297 

54,284,740 

61,315,228 

7,030,488 

54,331,310 

26,282,217 

1,105,552 

16,155 

29,091,920 

36,122,408 



21,105,281 
2,118,090 



23,270 
12,237 
11,033 



14,878 
6,994 
7,864 



1,136 
217 
919 



2,480 
1,108 
1,372 



7,922 
3,697 
4,225 



3,340 
1,972 
1,368 



96,466 
56,727 
39,739 



181,800 
119,574 
62,226 



18,310 

12,419 

5,891 



(Theuaand dottmr*) 



5,945,592 



358,295 
751, 597 

10,246 
711,262 

59,636 
103,216 

44,076 
676,811 

3,250,188 

1,509,859 

71,664 

19,141 

1,276,636 

6,688 

2,242 

177,009 



5,945,592 



473,463 
874,790 

185, 638 

218,491 

1,279,951 



230, 657 
1,617,688 
313,616 
49, 523 
701,775 



7,986,375 



7,492,590 

1,560 
3,145 

115,038 
79,589 
29, 662 

1,778 

89,106 

15,969 

11,345 

5,857 

140, 693 



5,684,850 
167, 552 
110, 645 
18,872 
132,528 

140,803 

252,516 

2,588 

1,892 

246,318 

11,429 
25,991 
10, 840 

7,962 

2,895 

1,067,892 



98,797 

95,652 
327,540 
231,866 

225,556 

89,970 

4,889 

76 

10,495 

242,383 



146,807 
2,284 



17,341,228 



1,150,332 

2,616,421 

14,580 

947,840 

717,142 

393,544 

46,328 

2,204,499 

12,660,951 
6,411,386 
3,659,334 

1,753,594 

301,296 

284,116 

64,238 

603,223 



4,563,799 



17,341,228 



1,342,828 
781,403 

908,098 

196,073 

2,751,816 



557,253 
2,867,346 
2,168,270 

189,161 
5,578,980 



13,055,307 



12,446,085 

19,964 
2,927 
52,050 
50,061 
69,984 

1,746 

131,320 

19,411 
56,741 

22,338 
180,678 



11,842,656 



7,295,434 

186,904 

216,894 

26,946 

93,257 

342,603 

179,266 

5,762 

22, 692 

842,167 

1,054,868 
25,156 
64,252 

93,659 

19,233 

1,371,543 



1,212,651 



1,203,730 

1,549,553 

339,623 

1,320,390 

660,139 

24,494 

859 

573,226 



1,067,344 
49, 350 



230,783 
446,527 
924 
364,661 
313,697 
201,149 
26,769 
609,890 

3,114,999 
1,412,810 
672,093 
340,561 
45,396 
U6,650 
22,850 
198,090 



4,563,799 



237,693 
61,136 

162,867 
47,394 
731,805 



106,192 

304, 536 

663,013 

54,890 

1,674,271 



2,459,275 



2,361,901 

6,116 

219 

10,709 

5,650 

5,610 

55 

8,761 

1,908 
25,186 
13,590 

17,570 



,254,666 



1.475,343 

13,243 

35,392 

1,024 

5,635 

81,915 

35,745 

1,238 

15,176 

165,223 

186,134 

1,342 

14,891 

7,506 

576 

214,231 



204, 509 

204,390 
319,889 
115,499 

241,104 

123,815 

5,723 

1 

86,297 

201,796 



147,377 
3,167 



2,342,036 



142,191 

398, 557 

2,299 

70,469 

115,746 

42,038 

4,709 

337,525 

1,667,224 

958,025 

357, 620 

134,827 

35,704 

4,068 

1,107 

62,4S3 



,342,096 



192,707 
113,029 

102,112 

9,723 

361,961 



84,830 
313,024 
287,771 

49,306 
827,531 



2,408, 



2,327,099 

3,548 
619 

5,603 
5,403 
3,100 

304 



1,222 
12,393 



23,150 



2,343,058 



1,705,504 

29,722 

54, 582 

3,402 

12, 638 

68,056 

19,395 

1,076 

423 

140,472 

63,006 

2,447 

11,418 

69,324 

5,924 

155, 667 



65,012 

102,115 

37,103 

79, 602 

34,774 

4,273 

100 

34,411 

71,514 



52,394 
2,270 



, 699, 671 



530, 651 

1,340,665 

5,979 

305,196 

215,324 

76,879 

13,099 

961,429 

5,469,797 

2,873,524 

2,324,760 

1,162,503 

132,553 

146,917 

35,333 

259,770 



7, 699, 671 



697,916 
442,786 

522,136 

90,115 

1,341,334 



230,983 
1,176,669 

957,134 

36,315 

2,202,283 



5,900,860 



5,542,834 

6,862 
1,556 

26,172 
25,607 
56,092 

1,371 

88,323 

13,762 

16,343 

8,385 

111, 533 



,092,681 



2,769,315 
89,090 
50,327 
18,285 
53,463 

124,024 

93,053 

1,794 

6,563 

357,508 

703,604 
13,536 
28,326 

6,910 

10, 597 

741,261 



806, 629 
946,736 
140,109 

847,707 

428,441 

6,842 

559 

384,471 

524, 580 



808,447 
41,323 



2,735,662 



246,707 

430, 672 

5,378 

207,474 

72,375 

73,478 

1,731 

295,655 

2,208,931 

1,167,027 

304,641 

115,703 

87,643 

16,281 

4,696 

82,880 



2,735,662 



214, 512 
144,450 

120,983 
46,841 
316,716 



135,246 
573,U7 
260,352 
46,648 
674,795 



2,286,4S3 



2,216,251 

1,438 

533 

9,566 

12,401 

3,162 

16 

9,043 

2,499 

2,619 

306 

28,425 



2,152,;:51 



1,325,272 

54,849 

76,593 

5,235 

21,516 

63,608 

31,073 

1,574 

528 

173,964 

97,122 

7,831 
9,517 

9,919 

2,136 

260, 314 



133,699 
180,811 
47,112 

151,977 

73,109 

7,655 

199 

68,047 



59,125 
2,570 



21,394,799 



2,152,730 

7,355,201 

60,492 

2,634,658 

306,522 
2,152,396 

103,358 
1,782,374 

7,758,217 

4,232,354 

105,826 

28,915 

619,788 

16,659 

7,294 

734,123 



21, 394, 799 



5,271,904 
2,469,264 

2,090,706 

459,311 

2,637,302 



1,864,575 

2,673,904 

589,269 

96,631 

3,241,933 



45,648,687 



44,756,916 

6,408 
5,967 
56,506 
216,918 
5,253 

2,681 

111,235 

21,645 

15,856 

3,184 

431,108 



44,'M8 3C4 



37,747,596 

1,462,121 

265,521 

83,849 

240,031 

788,737 

265,887 

14,313 

2,453 

816,795 

10,180 
98,845 

110,426 

155,665 

9,542 

2,904,141 



650,383 

644,416 

1,161,300 
516,884 

912,425 

368,569 

24,248 

469 

299,626 

816,510 



142,775 
26,876 



310,207,443 



17,463,491 
57,065,663 

1,160,107 
64,664,115 
13,555,537 

5,985,694 

247,534 

40,225,328 

198,556,055 
103,645,806 
7,795,392 
3,431,232 
4,628,319 
2,103,118 
1,224,312 
7,378,456 



310,207,443 



31,534,732 
12,157,742 

22,945,928 

1,839,135 

38,672,791 



9,595,511 
54,029,402 
29,245,402 

4,150,944 
106,035,756 



27,441,073 



1,997,405 

4,906,495 

98,696 

6,582,679 

577,988 

607,121 

28,075 

2,727,903 

17,055,318 

8,342,604 

29,693 

6,903 

603,449 

57,679 

20,722 

734,193 



27,441,073 



42'J, 506,943 



419,348,755 

345,361 
50,462 
905,044 
875,604 
582,636 

24,629 

1,100,364 

134,214 
1,193,193 
1,579,034 
3,367,437 



40C,6B1,550 



295,239,898 

5,226,373 

5,643,936 

733,085 

3,327,641 

12,798,693 

2,732,919 

375,064 

164,579 

13,036,630 

2,587,755 
5,992,637 
3,165,801 

2,169,054 

147,096 

47,12C,385 



28,825,393 
3,S17 

28,778,748 

30,593,319 

1,814,571 

26,580,771 

14,322,895 

573,223 

10,045 

15,019,030 

16,833,601 



10,329,580 
1,092,201 



2,333,932 
1,601,354 

1,895,071 

183,965 

3,800,563 



645,795 
5,147,396 
1,479,661 

309,536 
9,493,600 



65,155,818 



64,363,406 

16,635 
5,106 
74,044 
68,732 
30,171 

2,198 

56,343 

7,716 

32,092 

104,841 

374,334 



52,571,392 



48,753,442 

509,582 

537,702 

63,895 

332,535 

2,338,156 

289,727 

38,124 

7,822 

1,211,048 

7,402 

1,637,442 

238,933 

183,426 

36,329 

6,380,726 



2,584,426 
181 

2,579,501 

2,757,785 

178,284 

2,618,122 

1,312,463 

58,443 

721 

1,324,760 

1,503,044 



727,500 
87,753 



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



CORPORATION INCOME TAX RETURNS, 1963 



63 



ACTIVE CORPORATION RETURNS 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Manufacturing — Continued 



Tobacco 
manu- 
factures 



Textile 

mill 
products 



im' 



Apparel and 

other 

fabricated 

textile 

products 



Lumber 
and wood 
products, 

except 
furniture 



Furniture 

and 
fixtures 



"TisT 



Paper and 
allied 
products 



Printing, 
publishing, 
and allied 
Industries 



Chemicals 
and allied 
products 



Petroleum 

refining 

and related 

industries 



Rubber and 
miscellan- 
eous 
plastics 
products 



Leather 

and 
leather 
products 



TuT 



"TBT 



(u) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



Hunter of returns, to 

With net income 

Without net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less; Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortizable) . . . 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or more. 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits. 



Total receipts 

Business receipts 

Interest on Government obligations : 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

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

short-term capital loss. 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of Controlled Foreign Cor- 
porations . 
Net income (less deficit) (62 plus 63 minus 35) 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year investment 

credit. 
Net income (less deficit) after taa (6.4 minus 

68, minus 70, plus 69). 
Net income after tax 



Distributions to stockholders: 

Cash and property except own stock. 
Corporation's own stock 



191 
U6 
45 



4,532 
1,916 



17,131 

11,201 

5,930 



8,817 
5,904 
2,913 



6,613 
4,395 
2,216 



4,165 
2,875 
1,290 



21,275 
13,459 
7,816 



10, 80; 
6,552 
4,252 



1,259 
927 
332 



4,345 
2,781 
1,564 



3,030 

2,107 

923 



(ThauMmtd 4olimr»} 



3,826,331 



126,885 

286,740 

4,964 

2,699,266 

41,333 

16,119 

3,163 

166,478 

619,436 
374,958 



19,455 
5,559 

718 
18,537 



3,826,331 



U0,302 
331,901 

314,239 

1,990 

444,788 



12,258 
883,777 
172,256 
124,915 
1,429,905 



5,682,796 



5,641,205 

611 

165 

3,756 

1,154 

4,976 



250 

173 

876 

3,457 

26,173 



5,035,181 



3,276,493 

15,706 

19,133 

972 

6,056 

1,042,385 

30,222 

3,074 

314 

55,248 

316,752 
41,278 

9,966 

93 

217,489 



647,615 

647,450 
647,955 

505 

645,806 

335,054 

3,721 

6 

316,111 

316,516 



194,400 
236 



9,876,665 



570, 621 

2,329,956 

30,514 

2,960,023 

232,714 

118,507 

8,217 

820,071 

5,837,200 

3,176,413 

35,393 

3,376 

54,393 

5,713 

1,861 

116,041 



9,876,685 



1,224,963 
691,401 

599,177 

60,750 

1,044,232 



133,190 
1,763,182 

447,186 

61,028 

3,851,576 



16,228,292 



6,159 

1,094 

25,710 

17,464 

7,702 

179 

20,928 

2,375 

9,652 

3,417 

91,966 



15,560,010 



12,966,331 
209,015 
111,427 
17,074 
106,813 

298,465 

112,422 

14,948 

563 

407,817 

2,749 
93,050 
54,759 

30,662 

7,128 

1,126,787 



668,282 

1 

667,189 
746,607 
79,418 

701,063 
347,508 
20,174 

191 

339,664 
419,032 



150,389 
23,381 



5,793,507 



449,455 

1,763,813 

31,226 

2,109,880 

62,295 

78,756 

20,224 

488,916 

1,243,514 

641,001 

1,899 

737 

35,396 

15,675 

4,041 

175,689 



5,793,507 



1,298,674 
628,626 

494,805 

99, 698 

495,403 



102,643 

969,310 

318,897 

17,373 

1,368,078 



14,392,852 



14,272,032 

90S 

112 

7,287 

9,795 

20, 010 

323 

10,954 

626 
4,148 
1,621 
65,036 



14,018,058 



11,108,056 
382,216 
31,147 
20,493 
157,779 

282,941 

76,394 

9,371 

650 

105,682 

41 

125,909 

40,047 

67,211 

1,698 

1,608,221 



374,794 
6 

374,688 

461,052 

86,364 

415,367 

192,187 

4,542 

212 

186,831 

273,195 



53,455 
22,422 



6,125,393 



371,382 

1,109,242 

21,247 

1,222,571 

147,256 

92,315 

8,589 

658,046 

3,544,069 

1,806,812 

529,365 

31,823 

125,052 

5,343 

2,155 

176,200 



6,125,393 



573,506 
452,359 

316,708 

71,855 

1,066,510 



134,514 
1,125,614 

476,589 

43,193 

1,864,545 



J, 930, 502 



3,585,325 

4,855 

1,431 
18, 614 
20,284 

4,403 

1,826 

214,719 

5,663 

3,931 

86 

69,345 



3,566,243 



6,677,131 

165,414 

66,707 

23,431 

48,775 

211,443 

89,760 

4,257 

6,207 

242,285 

213,837 
36,810 
27,939 

14,907 

2,487 

734,803 



364,259 

362,823 

420,746 

57,918 

367,603 

126,521 

11,175 

183 

245,299 

303,217 



104,351 
27,645 



2,923,079 



263,556 

772, 072 
18,945 

833,865 

94,603 

37,347 

3,693 

187,625 

1,245,681 

620,041 

42,091 

15,775 

44,675 

5,133 

1,119 

47,913 



11,737,948 



2,923,079 



370,552 
173,256 

243,414 
67,298 

271,731 



65,702 
566,980 
169, 546 

18,032 
976, 508 



5,950,450 



5,883,790 

1,708 
501 
5,927 
5,119 
1,245 

2 

6,785 

1,091 

4,529 

272 

49,481 



5,722,622 



4,333,452 

165,005 

30,311 

17,035 

62,644 

133,040 

29,335 

5,047 

436 

91,529 

2,166 
62,157 
22,600 

21,218 
1,636 

745,001 



237,828 

237,327 

288,357 

51,040 

264,041 

125,707 

3,849 

73 

U5,396 

166,436 



42,341 
11,426 



547,373 

1,500,847 

32,717 

1,638,162 

275, 588 

201,635 

4,021 

1,454,589 

9,872,398 

4,595,816 

560,255 

111,517 

172,820 

10,703 

3,452 

243,061 



11,737,948 



736,146 
245,887 

697,094 

91,838 

2,129,998 



316,364 

2,139,249 

1,301,746 

56,048 

4,023,578 



13,193,931 



4,191 
1,605 
23,949 
13,508 
11,321 

455 

116, 045 

2,156 
13,362 
44,562 
65,432 



12,277,553 



8,904,776 

148,926 

287,729 

22,318 

103,024 

301,278 

109,981 

U,703 

3,545 

530,791 

30,351 

102,659 

66,317 

56,912 

4,412 

1,472,331 



921,378 
28 

919,601 

980,300 

50,499 

945,573 

452,431 

31,195 

130 

498,435 

556,934 



322,711 
142,168 



11,083,804 



1,092,202 

2,453,214 

77,576 

1,279,835 

522,597 

259, 648 

29,446 

1,593,146 

5,519,604 

2,684,395 

7,839 

4,029 

210, 585 

33,399 

9,528 

852,917 



29,146,092 



11,033,804 



1,151,495 
490,391 

973,758 

155,318 

l,210,07i 



697,711 

1,883,890 

675,194 

162,365 

3,683,610 



16, OX, 549 



15,553,457 

11,572 
3,954 
28,785 
35,691 
41,173 
139 

55,079 

2,327 
39,042 
17,743 
245, 587 



15,000,281 



10,271,830 

533,359 

79,229 

61,026 

182,350 

346,673 

113,025 

23,669 

5,315 

406,005 

3,252 
173,033 
129, 290 

66,286 

6,800 

2,596,628 



1,034,266 



1,030,314 

1,153,207 

127,393 

1,079,976 
521,703 
19, 335 

216 

527,730 
655,623 



246,608 
45,026 



1,519,353 

4,726,551 

94,644 

4,924,482 

1,532,349 

491,669 

8,300 

4,116,106 

21,407,688 
10,910,359 
200,365 
75,547 
392,090 
157,166 
70,933 
821,456 



29,146,092 



2,548,860 
558,637 

2,187,315 

203,024 

4,353,977 



790,827 
4,635,696 
3, 671,430 

360,793 
9,615,513 



33,728,120 



32,706,068 

30,301 

6,353 

74,479 

33,045 

149,523 

3,263 

95,978 

6,292 
228,511 
223,155 
170,652 



29,381,997 



19,484,109 

340,317 

499,223 

50,678 

227,847 

572,765 

237,520 

66,414 

27,176 

1,658,954 

90,922 

1,349,961 

337,994 

125,258 

21,733 

4,791,076 



51,109,715 



1,718,061 

7,912,767 

140,270 

3, 512, OX 

1,903,752 

946,762 

1,279 

10,645,918 

41,038,710 
21,489,851 
4,950,767 
2,495,598 
1,011,481 
1,414,571 
978,702 
1,158,994 



51,109,715 



4,988,300 
445,489 

1,797,366 

55,005 

5,203,938 



6,244,181 



336,562 

1,516,059 

33,482 

1,523,731 

83,229 

65,683 

5,041 

789,726 

3,799,424 

2,049,790 

7,413 

813 

79,192 

17,120 

7,076 

112,160 



5,244,181 



642,714 
166, 669 

446,754 

86,381 

1,115,266 



1,787,699 206,103 

10,955,4X 824,482 

7,356,513 584,338 

1,047,226 87,386 

17,470,723 2,082,088 



45,013,594 



41,812,383 

58,508 

2,324 

125,431 

384,066 

61,389 

5,869 

204,247 

41,321 
671,518 

595,705 
1,050,323 



42,353,893 



3,846,123 
1,515 

3,841,265 

3,965,675 

124,390 

3,741,846 

1,399,059 

76,040 

761 

2,019,495 

2,143,885 



1,839,629 
163,201 



28,325,562 

89, 670 

715,921 

62,491 

633,650 

1,768,740 

256,046 

20,517 

10,950 

1,772,022 

1,981,910 
222,444 
321,131 

100,628 

3,296 

5,996,915 



2,659,701 
16 

2,657,393 

2,689,352 

31,969 

1,941,892 

976,357 

51,571 

230 

1,730,377 

1,762,346 



2,055,183 
37,937 



8,893,039 



3,704,423 

1,394 

255 

11,652 

9,872 

7,652 

291 

13,303 

962 
10,201 
64,358 
58,661 



,371,392 



5,929,375 

113,719 

126,612 

22,723 

87,393 

322, 072 

61,371 

5,592 

2,020 

297,438 

855 

152,741 

69,065 

40,175 

7,241 

1,126,000 



521,147 
530 

521,412 

575,608 

54,196 

548,561 

273,764 

18,262 

93 

265,617 

320, 013 



141,937 
15,496 



2,505,485 



195,414 

726,915 
10,072 

797,324 
26,675 
75,021 
4,613 

284,839 

696,910 

368,019 

10 

21,584 

2,561 

449 

52,154 



2,505,465 



356,142 
206,051 

160, 676 
17, 575 
265,200 



62,547 
510,214 
166,919 

14,837 
745,324 



4,963,070 



4,917,463 

662 

233 

4,935 

4,605 

677 

79 

4,531 

37 

4,065 

60 

25,453 



4,311,658 



3,828,642 

100,420 

20,892 

12,027 

52,441 

107,300 

X,539 

3,824 

163 

55,X1 

57, 596 
21,261 

19,779 

848 

496,565 



151,412 

151,179 

184,236 

33,057 

160,391 

77,788 

2,576 

27 

75,942 

108,999 



51,283 
1,375 



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



64 

ACTIVE CORPMIATIWI RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP^Continued 



Stone, clay, 
and glass 
products 



Major industrial group— Continued 



Manufacturing — Continued 



Primary 

metal 

industries 



Fabricated 
metal products, 
except machin- 
ery and 
transportation 
equipment 



Machinery, 
except 

electrical 



Electrical 

machinery, 

equipment, 

and 

supplies 



Motor 
vehicles 
and motor 

vehicle 
equipment 



Transpor- 
tation 
equipment, 
except 
motor 
vehicles 



Scientific 
instruments, 
photographic 

equipment, 
watches 

and clocks 



Miscellaneous 
manufacturing 

industries, 

including 

ordnance and 

accessories 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Number of returns , total 

With net income 

Without net income 

Total assets 

Cash 

Notes and accounts receivable. .' 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations 

Other current assets 

Loans to stockholders 

Other investments 

Depreciable assets 

Less : Accumulated depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year 

or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 

Total receipts less total deductions 

Includable income of Controlled Foreign Corpora- 
tions. 
Net income (less deficit) (62 plus 63 minus 35)... 

Net income 

Deficit 

Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year investment credit. 
Net Income (less deficit) after tax (64 minus 68, 
minus 70, plus 69). 
Net income after tax 

Distributions to stockholders: 

Cash and property except own stock 

Corporation ' s own stock 



8,083 
5,596 
2,487 



4,336 
3,214 
1,122 



19,271 

13,313 

5,958 



19,306 

13,303 

6,003 



9,140 
5,247 
3,893 



2,012 

1,358 

654 



2,539 
1,335 
1,154 



3,968 
2,673 
1,295 



9,772 
5,805 

3,967 



(Thoumand dollmru) 



10,327,015 30,079,653 



740,510 

1,679,886 

41,116 

1,539,754 

398,613 

123,149 

13,954 

911,381 

8,908,960 

4,471,190 

210,115 

60,408 

202,648 

14,033 

6,080 

162,806 



10,327,015 



704,120 
325,057 

702,472 

88,231 

1,323,176 



211,691 

2,015,210 
886,357 
104,178 

3,966,523 



12,164,944 



8,349 
2,220 
21,177 
21,636 
16,549 

892 

33,570 

4,260 
21,053 
39,781 
96,213 



11,204,549 



7,944,087 

200,693 

325,756 

38,331 

90,423 

310,972 

87,672 

12,835 

2,033 

587,893 
80,133 
85,210 
85,252 

56,846 

2,509 

1,293,904 



960,395 

7 

958,182 

1,026,996 

68,814 

976,378 

484,366 

30,970 

2,186 

502,600 

571,414 



318,890 
22,731 



1,482,938 
3,352,760 

53,&i5 

5,683,662 

1,318,807 

985,109 

18, 670 
3,703,035 

27,101,202 

15,058,293 

1,142,289 

609,748 

524,947 

38,252 

6,683 

456,351 



30,079,653 



2,410,405 
1,197,097 

1,849,951 

80, 535 

4,922,959 



947,536 
5,575,428 
1,893,742 

644,924 
10,557,076 



23,834,294 



28,477,421 

36,313 
5,593 

129, 193 
20,379 
18,795 

453 

44,131 

3,274 
40,676 
31,222 

76,839 



27,109,610 



20,265,704 

211,289 

1,403,372 

23,370 

U4,395 

713,624 
315,035 
24,600 
40,749 
1,479,688 

163,099 
105,723 
303,946 

261,484 

9,159 

1,674,353 



1, 774, 684 
541 

1,769,632 

1,851,446 

31,814 

1,751,396 

891,790 

63,573 

242 

941,173 

1,022,987 



661,269 
10,151 



14,140,070 24,014,460 18,830,741 22,067,122 



1,127,023 

2,935,225 

61,481 

3,663,791 

292,448 

200,540 

21,407 

1,294,025 

7,909,551 

3,868,682 

51,485 

3,475 

224,283 

60,907 

14,802 

307,820 



14,140,070 



1,518,325 
742,724 

1,134,187 

145,954 

1,680,922 



363,723 

2,529,533 

1,098,625 

76,880 

4,844,197 



22,368,202 



22,542,985 

6,900 

2,221 

30,805 

30,355 

19,585 

1,219 

37,498 

4,851 
3,591 
40, 979 

142,213 



21,713,112 



16, 359, 639 

549, 600 

273,100 

52,334 

190,402 

511,126 

141,303 

15,646 

6,795 

600,577 

3,131 
209,327 
151,566 

105,459 

11,375 

2,531,227 



1,155,090 

2 

1,152,871 

1,308,572 

155,701 

1,209,184 

585,476 

23,966 

301 

591,060 

746,761 



235,939 
40, 539 



1,606,394 
5,453,326 

106,676 
6,664,188 
1,187,420 

299,115 

35,548 

2,510,303 

12,476,100 

6,814,884 

3,468 

1,767 

233,272 

80,390 

32,698 

365,961 



24,014,460 



2,188,502 
1,032,528 

1,820,878 

133,496 

3,191,528 



777,679 
4,939,794 
1,702,650 

290,450 
7,936,955 



30,748,123 



30,004,435 

28,160 

5,956 

36,305 

109,323 

75,295 

1,762 

72,012 

6,703 

36,451 

71,631 

249,595 



23,323,615 



19,832,836 
611,111 
359,340 
38,707 
226,424 

756,330 

236,695 

31,537' 

6,991 

1,050,879 

1,419 
289, 337 
288,654 

181,647 
12,346 

4,298,812 



2,424,513 
203 

2,418,760 

2,627,032 

203,322 

2,493,300 

1,253,240 

35,961 

1,597 

1,199,884 

1,408,206 



627,158 

47,953 



1,296,325 

4,996,t»5 

63,403 

5,301,417 

450,361 

294,996 

8,106 

2,183,593 

7,578,268 

3,94S,060 

5,119 

3,701 

186,447 

60,715 

21,043 

500,506 



18,830,741 



2,623,841 
1,129,731 

1,681,725 

106,770 

2,323,872 



613,296 
2,692,520 
2,424,376 

175,630 
5,053,980 



27,997,434 



27,547,085 

10,215 
2,369 
69,329 
28,399 
55,016 

4,494 

34,954 

27,708 

6,896 

84,396 

125,573 



26,385,370 



18,877,497 

305, 537 

213,377 

67,7Qt 

232,585 

756,269 
183,182 
21,931 
25,231 
670, 029 

336 

387,487 
207,417 

178,135 

7,609 

4,251,044 



1,612,064 
98 

1,609,793 

1,798,269 

183,476 

1,734,015 

380,310 

26,254 

380 

755,357 

943,333 



514,402 
42,326 



810,329 

2,864,503 

19,155 

4,104,593 

3,716,324 

550,924 

1,115 

4,114,039 

12,411,985 

7,290,025 

9,372 

3,043 

140,172 

9,067 

2,168 

649,095 



22,067,122 



1,863,797 
212,483 

2,895,723 

18,225 

1,156,954 



603, 742 
2,022,325 
1,881,315 

368,963 

11,043,595 



11,875,758 



547,290 

2,774,654 

41,041 

4,702,805 

186,107 

303,271 

10,136 

579,665 

5,096,045 

2,646,364 

1,931 

340 

157,135 

31,672 

17,228 

190,970 



11,8 



758 



32,946,356 



32,341,621 

104,030 
4,460 
76,235 
19,379 
13,483 

158 

18,656 

1,882 
42,363 
217,711 
100,373 



28,015,235 



22,281,440 

108, 5o2 

346,876 

9,947 

&4,540 

1,171,305 

88,304 

27,994 

5,320 

900,787 

626 
204, 599 
333,193 

428,207 
4,384 

2,038,701 



4,931,071 



4,926,611 

4,951,494 

24,883 

4,903,814 

2,540,254 

47,316 

280 

2,433,393 

2,458,276 



1,523,291 

44,070 



2,373,588 
657,110 

1,599,434 

53,897 

1,367,799 



793,991 

1,108,082 

1,192,780 

57,820 

2,671,257 



20,611,817 



20,348,351 

2,584 
2,193 
33,771 
19,924 
12,453 

789 

35,872 

10,889 

7,370 

5,312 

132,304 



19,754,329 



16,294,267 
96,737 

241,106 
16,775 

184,907 

452,857 

113,128 

15, 581 

22,261 

376,821 

4,964 

55,199 

252,375 

144,207 

2,315 

1,480,829 



857,488 
86 

855,381 

920,045 

64,664 

886,312 

448,226 

24,480 

545 

431,090 

495,7X 



195, 357 
22,035 



6,172,647 



313,232 

1,358,658 

18,096 

1,620,352 

391,066 

141,361 

4,970 

533,073 

3,128,372 

1, 549, 678 

1,726 

937 

74,299 

61,375 

16,869 

124,393 



6,172,647 



425,726 
305,837 

693,145 

31,189 

732,702 



207,644 

1,010,584 

1,042,754 

30,354 

1,642,712 



7,908,429 



7,750,957 

8,384 
1,250 

12,494 
8,737 

21,309 

23 

11,236 

2,790 

3,190 

21,886 

66,113 



7,170,020 



4,659,573 

133,744 

102,316 

12,332 

89,713 

205,078 

54,670 

11,980 

7,359 

297,594 

181,531 

110,976 

49,028 

1,390 

1,252,736 



738,409 

1 

737,160 

782,364 

45,704 

760,827 

386,403 

12,879 

151 

363,485 

409,189 



193,116 
217,728 



4,640,968 



333,662 

1,569,185 

159, 597 

1,248,293 

94,480 

91,331 

3,513 

441,125 

1,724,572 

837,246 

4,797 

140 

55,483 

15,359 

5,789 

106,440 



4,640,968 



520,252 
552,393 

429,046 
82,003 
516, 361 



102,505 

671,271 

291,132 

26,329 

1,449,171 



6,920,668 



6,772,533 

1,934 
1,057 
34,665 
7,336 
4,805 

2CB 

13,083 

971 
4,065 
6,569 

72,886 



6, 574, 595 



4,638,683 

223,698 

50,872 

43,140 

79,732 

167,037 

63,704 

6,021 

2,177 

130,911 

552 
137,976 
40,043 

26,402 

2,246 

956,401 



346,073 
602 

345,618 

430,401 

84,763 

411,322 

199,021 

4,714 

155 

151,156 

235,939 



67,035 
8,882 



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



ACTIVE CQRPC«ATI(»J RETUKMS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



65 



Total 
transportation, 
conmunl cation, 
electric, gas, 
Euid sanitary 
services 



Major industrial group — Continued 



Transportation, conmunication, electric, gas, 
and sanitary services 



Transpor- 
tation 



Coinnuni- 

cation 

services 



Electric, 
gas, and 
sanitary 
services 



Wholesale and retail trade 



Total 
wholesale 
and retail 

trade 



Wholesale trade 



Tutal 

wholesale 

trade 



Groceries 

and 

related 

products 



Machinery', 

equipment, 

and 

supplies 



Miscel- 
laneous 
wholesale 
trade 



Wholesale 

trade 

not 

allocable 



(32) 



(33) 



(3*) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



Number of returns, total. 

With net income 

Without net income 



Total assets. 



Cash 

Notes and accounts receivable 

Less ; Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other Investments 



Depreciable assets 

Less; Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (amortizable). . . 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year. 

Other current liabilities 

Loans from stockholders 

Uortgages, notes, and bonds payable in one year 

or DKire. 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits. 



Total receipts 

Business receipts 

Interest on Government obligations : 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of Controlled Foreign Corpora- 
tions. 
Net income (less deficit) (62 plus 63 minus 35). 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year investment credit. 
Net income (less deficit) after tax (64 minus 68, 
minus 70, plus 69). 
Net income after lax 



Distributions to stockholders; 

Cash and property except own stock. 
Corporation ' s own stock 



56,291 
35,164 
21,127 



43,507 
27,056 
16,451 



6,855 
4,291 
2,564 



5,929 

3,817 
2,112 



403,435 
257,293 
146,142 



137,617 
94,215 
43,402 



15,658 

10,621 

5,037 



19,871 

13,873 

5,998 



98,536 
67,834 
30,702 



fThMiMnrf dolUrt) 



167,378,591 



4,119,737 
7,096,656 
145,763 
3,309,734 
3,938,723 
3,666,148 
37,573 
8,559,820 

178,856,730 

46,422,041 

186, 526 

62,114 

1,289,289 

205,071 

69,850 

2,312,302 



2,109,248 
3,754,167 

51,200 

952,413 

1,970,416 

1,321,654 

28,421 
4,302,337 

56,075,280 

13,906,062 

75,202 

28,885 

588,944 

60,745 

24,463 

1,312,396 



167,378,591 



4, 678, 681 
3,661,026 

9,710,633 

449,784 

62,211,372 



5,384,177 
39,649,953 
11,366,965 

1,578,525 

28,187,470 



2,736,517 
1,667,533 

3,003,453 

230,1X 

17,038,754 



1,815,333 
8,773,056 
3,176,786 

450,876 
14,647,671 



77,870,156 



75,710,396 

85,943 
21,233 
272,453 
644,481 
32,934 

3,355 

232,116 

43,836 
151,325 

20,848 
595,636 



63,923,624 



44,570,744 

750, 627 

185,739 

156,476 

1,652,320 

4,951,928 

2,304,291 

59,579 

183,639 

7,360,749 

106,196 
375, 612 
343,397 

378,954 

42,258 

4,496,115 



8,946,532 
12 

8,925,311 

9,393,357 

463,046 

9,013,375 

4,569,943 

331,211 

1,068 

4,635,511 

5,153,557 



3,800,766 
198,803 



53,540,513 



53,540,613 



35,993,106 



X,526,146 

33,204 
12,630 
117,300 
519,003 
16,461 

2,129 

208,347 

45,392 

76,924 

3,235 

431,835 



34,514,002 



23,980,892 

537,413 

101,610 

50,440 

1,351,201 

1,793,365 

836,471 

18,867 

40,631 

2,759,545 

25, 319 
180,645 
200,235 

171,351 

12,087 

2,453,875 



1,479,104 
12 

1,466,486 

1,798,015 

331,529 

1,570,443 

731,037 

96,756 

696 

331,459 

1,162,983 



660,179 
60,074 



39,454,617 



748,871 

988,600 

16,801 

1,010,891 

1,482,584 

1,652,267 

6,176 

2,012,806 

39,873,719 

9,042,568 

12,411 

1,233 

143,469 

91,211 

31,204 

523,418 



39,454,617 



483,490 
418,370 

3,248,687 

119,723 

12,206,064 



341,951 

U, 518, 689 

4,428,777 

182,226 

6,006,640 



13,559,862 



18,253,571 

33,240 
5,952 
53,492 
76,503 
13,612 

720 

24,394 

1,450 
46,692 

5,407 
44,329 



14,939,087 



9,466,512 

lQi,034 
10,446 
62,373 

202,080 

1,209,177 
521,855 
16, 656 
13,671 

1,781,294 

9 
120,956 
362,716 

137,842 
26,566 

902,895 



3,614,823 
3,719,642 

104,819 

3,655,079 

1,889,212 

99,225 

92 

l,824,74i 

1,929,563 



1,164,699 
41,141 



74,383,361 105,721,980 48,315,368 



1,261,668 

2,353,889 

77,762 

1,346,430 

485,723 

692,227 

2,976 

2,244,677 

82,907,731 

18,473,411 

98,913 

31,996 

556,376 

53,115 

14,183 

976,488 



74,383,361 



1,453,674 
1,575,123 

3,458,493 

99,927 

32,966,554 



3,226,393 

19,353,213 

3,761,402 

945,423 

7,533,159 



23,317,138 



22,931,179 

19,499 

2,651 

101,661 

43,975 

2,911 

506 

48,375 

2,044 

27,709 

12,206 

119,472 



19,470,535 



11,123,340 

109,175 

73,683 

43,658 

99, 039 

1,949,386 

1,445,965 

24,056 

134,337 

2,319,910 

80,868 

74,011 

230,396 

69,761 

3,605 

1,139,345 



3,846,653 



3,844,002 

3,875,700 

31,698 

3,787,853 

1,949,644 

135,230 

280 

2,029,308 

2,061,006 



1,975,838 
97,588 



8,722,633 

31,544,536 

879,162 

32,522,835 

874,920 

2,030,821 

366,851 

8,936,857 

30,311,861 

14,266,094 

258,324 

74,039 

2,422,651 

170,375 

61,933 

2,840,494 



105,721,930 



20,368,778 
11,162,110 

6,472,532 
2,130,537 
11,949,486 



3,648,886 
18,446,585 

5,238,151 

560, 364 

25,744,551 



309,589,920 



148,211,264 



303,602,592 

23,022 

9,006 

393,918 

676,881 

77,231 

10,966 

219,930 

33,437 
179, 627 

157,347 
4,195,863 



304,224,297 



241,542,871 

5,407,651 

789,750 

737,663 

4,136,157 

3,750,732 

1,279,505 
89,477 
22,993 

2,549,203 
27,567 

3,200,039 
510,927] 

279,885 
69,374 

39,830,448 



5,365,623 
9 

5,356,626 
6,810,996 
1,454,370 

5,887,186 

2,592,538 

79,455 

1,608 

2,841,935 

4,296,30: 



1,250,493 
221,643 



3,907,837 

17,376,782 

346,921 

13,638,574 

471,028 

859,689 

145,274 

4,987,642 

9,940,956 

4,716,304 

238,583 

66,260 

772, 519 

64,323 

23,252 

1,054,298 



48,315, 



11,284,266 

5,529,200 

2,585,238 
795,489 

4,901,947 



1,160,009 
7,397,695 
2,429,934 
254,916 
11,476,624 



28,591,850 



145,810,454 

12,634 

3,985 

178,333 

251,018 

71,738 

3,831 

95,149 

18,928 

118,340 

115,536 

1,531,263 



145,727,448 



124,290,702 

2,456,863 

260,464 

337,766 

841,194 

1,478,583 
581,824 
35,069 
9,515 
831,133 
22,813 
732, 021 
222,565 

104,436 
14,466 

13,458,029 



2,483,816 
9 

2,479,340 

3,078,468 

598,628 

2,626,990 

1,154,733 

23,710 

356 

1,348,461 

1,947,089 



426,520 
119, 549 



5,379,629 



475,731 

1,704,256 

30,896 

1,577,521 

57,469 

86,092 

13,415 

443,162 

1,550,052 

738,715 

263 

107 

73,589 

13,078 

4,781 

144,500 



5,379,629 



1,282,535 
659,452 

335,461 
83,572 
634, 563 



173,184 
915,545 
3U,352 

29,734 
949,231 



28,252,645 

1,297 

757 

15,063 

24,741 

715 

773 

10,055 

1,239 
5,348 

3,575 
275,622 



28,382,629 



25,202,833 

237, 636 

54,996 

37,103 

124,577 

176,146 
67,181 
4,034 
3,994 

142,713 

147 

103,113 

30,759 

19,842 
2,139 

2,120,366 



209,221 



208,454 
339,825 
131,371 

291,543 

128,742 

4,948 

65 

34,595 

215,966 



44,181 
3,523 



6,060,243 



450, 357 

2,249,330 

52,124 

1,776,572 

50,961 

73,153 

13,209 

590,372 

1,081,253 

504, 582 

128,639 

27,230 

82,135 

5,551 

1,852 

132,959 



6,060,243 



1,150,143 
752,866 

324,767 
112,805 
735,144 



132,035 

955,770 

165,845 

77,393 

1,643,424 



13,001,239 



12,549,431 

2,269 

600 

38,241 

97,700 

53,304 

546 

9,321 

3,165 

5,342 

37,332 

203,488 



12,599,829 



9,805,192 

368,333 

24,339 

51,951 

94,436 

120,314 

33,551 

4,124 

924 

114,315 

1,970 
73,993 
30,880 

10,636 
2,144 

i,eu,67i 



400,810 
488,378 
87,568 

434,001 

193,987 

2,463 

103 

209,183 

296,751 



78,240 
26,123 



36,479,240 



2,938,336 

13,283,594 

253,195 

10,215,694 

360,369 

701,100 

111,660 

3,331,544 

7,227,052 

3,439,230 

107,785 

37,199 

608,069 

44,938 

15,490 

755,214 



36,479,240 



8,769,150 
4,059,579 

1,892,901 

587,799 

3,486,943 



839,794 
5,924,659 
1,945,410 

147,786 
8,825,20? 



105,708,435 



104,128,650 

8,953 
2,597 

121,505 

125,944 

17,759 

2,436 

74,822 

14,446 

105,714 

73,858 

1,031,701 



103,844,027 



88,586,240 

1,762,951 

177,707 

245,172 

612,551 

1,175,131 

425,738 

26,723 

4,534 

556,919 

20,612 
593,035 
158,553 

72,410 
10,145 

9,405,556 



1,864,408 
9 

1,861,820 

2,232,915 

371, 095 

1,388,739 

327,589 

16,235 

188 

1,050,179 

1,421,274 



300,293 
84,742 



(41) 



3,552 

1,887 
1,565 



395,256 



43,413 
1J9,102 
705 
68,687 
2,229 
4,344 
1,990 
67,564 

72, 599 
33,727 
1,996 
1,674 
8,726 
205 
119 
21,625 



396,256 



82,438 
57,303 

32,109 
11,313 
45,297 



9,945 
91,711 

7,377 

3 

58,760 



909,740 



879,728 

115 

21 

' 3,519 

2,633 

10 

21 

951 

78 
1,936 

271 

20,457 



900,963 



696,387 

37,938 

2,922 

3,540 

9,630 

5,992 

5,354 

188 

13 

6,685 

89 
6,880 
2,373 

1,498 
33 

120,436 



3,756 

17, 350 

8,594 

12,707 

4,315 

53 

(') 
4,504 

13,098 



3,806 
156 



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



66 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1%3 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Number of returns, to' 
With net income. . . . 
Without net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less : Accumulated depletion. . . . 

Land 

Intangible assets (amortizable). . . 

Less: Accumulated amortisation. 
Other assets 



Total liabilities 

Accoimts payable 

Mortgages, notes, and bonds payable in less 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or more . 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits . 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

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

short-term capital loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of Controlled Foreign Cor- 
porations . 
Net income (less deficit) (62 plus 63 minus 35) 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year investment 

credit. 
Net Income (less deficit) after tax (M minus 

b8, minus 70, plus 69). 
Net income after tax 



Distributions to stockholders: 
Cash and property except own stock. 
Corporation's own stock 



Major industrial group — Continued 



Wholesale and retail trade — Continued 



Retail trade 



Total 

retail 

trade 



{^2) 



257,383 
158,168 
99,215 



Building 
materials, 
hatxlware, 
and farm 
equipment 

stores 



(^3) 



26,828 
17,217 
9,611 



General 

merchandise 

stores 



(■W) 



16,930 

10,638 

6,292 



Ftood 
stores 



Automotive 
dealers and 
gasoline 
service 

stations 



(45) 



18,211 

11,227 

0,984 



(46) 



42,200 

27,850 
14,350 



Apparel 

and 

accessory 

stores 



Furniture, 
home fur- 
nishings, and 

equipment 
stores 



(«) 



29,765 
18,905 
10,860 



(48) 



24,823 

15,534 

9,289 



Eating 

and 

drinlting 

places 



(49) 



42,284 
20,350 
21,934 



Miscellan- 
eous 
retail 
stores 



Retail 
trade not 
allocable 



(50) 



55,426 
36,078 
19,348 



(51) 



916 
369 
547 



Wholesale 
and retail 
trade not 
allocable 



(Thavwmnd dottmrm) 



55,489,993 



4,674,029 

13,628,445 

514,116 

18,295,788 

392,644 

1,140,712 

199,817 

3,743,990 

19,784,083 

9,267,700 

17,512 

6,210 

1,595,071 

104,764 

38,365 

1,739,529 



55,489,993 



8,722,827 
5,493,956 

3,772,412 
1,303,316 
6,787,265 



2,430,929 
10,121,179 
2,726,862 

294,207 
13,837,040 



157,044,641 



153,555,461 

10,097 

5,011 

214,785 

413,715 

5,369 

6,780 

119,587 

19,262 

58,704 

41,494 

2,594,376 



154,256,605 



114,010,990 

2,853,926 

516,455 

382,959 

3,230,559 

2,203,897 

671,574 

53,422 

12,807 

1,672,419 

4,440 

2,3o9,808 

279,749 

170,230 
54,333 

25,763,037 



2,783,025 

3,617,538 

834,513 

3,169,638 

1,398,376 

54,675 

1,035 

1,438,289 



799, o57 
101,696 



4,993,188 16,818,124 



361,666 

1,536,050 

39,186 

1,902,955 

20,080 

56,188 

17,713 

277,417 

1,274,734 

649,550 

5,987 

2,676 

145,117 

1,942 

956 

85,707 



4,993,188 



818,863 
601,133 

222,541 
158,483 

518,760 



72,987 

1,249,787 

121,791 

17,207 
1,211,636 



10,008,713 



9,797,180 

854 

160 

22,665 

27,248 

478 

506 

11,043 

1,750 

3,218 

2 

143,609 



9,837,363 



7,555,195 

314,723 

29,126 

51,343 

98,446 

148,340 

60,985 

2,761 

479 

99,841 

311 
79,128 
12,337 

9,867 

1,507 
1,372,974 



171,350 

171,190 

247,967 

76,777 

196,593 

74,878 

1,836 

28 

98,120 

174,897 



39,864 
8,399 



1,160,690 

5,173,396 
299,157 

4,765,318 

135,821 

409,432 

11,272 

1,336,576 

5,929,368 

2,715,456 

294 

99 

523,810 

32,790 

10,556 

364,625 



16,818,124 



2,275,818 
807,815 

1,285,750 

120,013 

2,299,483 



1,203,216 

2,383,419 

720,423 

79,499 

5,642,688 



31,843,426 



30,630,043 

2,761 

757 

71,169 

143,276 

368 

605 

16,784 

1,311 
28,334 

40,584 
907,434 



30,819,702 



19,876,572 
214,241 
112,781 
117,902 
779,464 

601,160 

193,905 

23,250 

2,184 

467,857 

371 
789,552 
118,493 

20,186 

20,085 

7,481,699 



1,023,724 

1,022,967 

1,148,443 

125,476 

1,094,916 

543,307 

18,681 

627 

497,714 

623,190 



398,959 
21,240 



7,068,320 



887,638 
533,550 

12,991 
2,205,236 

50,676 
183,595 

21,022 
556,407 

3,981,960 

1,835,958 

2,717 

196 

179,357 

13,243 

5,315 

307,389 



7,068,320 



1,452,044 
220,570 

603,283 
126,671 
874,785 



151,894 
1,009,413 

968,054 

24,910 

1,636,696 



37,438,059 



1,430 

315 

15,083 

33,617 

951 

419 

14,393 

2,957 

4,314 

199 

191,480 



36,880,158 



29,560,197 
225,071 
118,040 
22,047 
560,542 

408,432 
57,668 
9,203 
2,015 

371,087 

505 

488,721 

78,222 

67,331 

12,609 
4,898,463 



557,586 

555,013 

97,427 

618,897 

298,547 

17,745 

90 

276,694 

374,121 



160,002 
32,599 



9,172,441 



686,465 

1,963,754 

47,994 

4,088,660 

32,073 

187,793 

51,024 

380,080 

2,235,750 

1,056,962 

167 

34 

372,995 

7,845 

3,186 

274,011 



9,172,441 



929,485 
2,424,934 

588', 265 
212,699 
990, 592 



232,666 

1,701,912 

174,553 

39,473 

1,877,862 



39, oil, 271 



936 

305 

43,756 

68,449 

258 

1,301 

lo, 572 

4,676 

4,041 

3 

530,772 



39,204,573 



33,433,055 

631,664 

69,372 

62,518 

335,017 

318,114 

167,095 

6,838 

2,052 

189,841 

792 
341,277 
20,902 

25,182 
3,278 

3,597,576 



406,393 
536,157 
129,764 

445,720 

178,588 

3,419 

34 

231,190 

360,954 



51,319 
9,928 



4,361,420 



408,823 

1,009,189 

24,818 

1,765,171 

88,352 

72,406 

22,524 

360,883 

1,078,024 

581,943 

155 

135 

52,595 

6,700 

4,529 

107,123 



4,361,420 



936,804 
313,832 

243,873 
117,834 
376,329 



88,544 
882,971 
244,925 

17,940 
.,133,358 



1,664 

1,399 

12,046 

49,316 

21 

648 

25,696 

451 

6,171 

47 

182,794 



9,338,542 



6,049,169 
280,678 
26,935 
26,200 
500,116 

152,545 

36,986 

3,568 

1,401 

88,302 

843 

214,943 

12,542 

9,924 

2,600 
1,931,790 



159,438 

258,879 

99,441 

217,537 

79,786 

2,064 

37 

81,679 
181,120 



34,640 
1,929 



3,784,236 



2,S88,4t>3 



263,510 

1,563,105 

45,307 

1,202,588 

20,587 

51,803 

23,464 

202,932 

668,705 

328,019 

2,962 

378 

62,807 

3,706 

1,901 

93,672 



631,695 
416,268 

223,784 
110,983 
350,099 



295,098 
838,833 
103,228 
56,862 
757,386 



6,454,090 

943 

1,861 

21,910 

21,551 

278 

593 



1,294 

2,713 



6,726,045 



4,237,501 

295,175 

20,624 

44,272 

198,516 

113,120 

45,327 

2,213 

1,013 
57,606 

548 

207,031 

7,259 

5,137 

995 

1,489,698 



94,944 

93,083 

170,067 

76,984 

122,983 

44,786 

615 

42 

48,870 

125,854 



18,859 
11 ,222 



316,794 

304,066 
1,720 

196,721 
18,071 
90,480 
22,370 

203,710 

2,366,154 

1,002,886 

584 

110 

132,592 

21,223 

6,554 

220,968 



2,388,4o3 



411,423 
237,439 

216,506 
193,101 

672,756 



121,220 
597,200 
141,732 
21,507 
275,579 



7,105,710 



>, 950, 773 

637 

63 

4,491 

28,253 

2,189 

2,400 

14,361 

3,363 
3,234 

31 
95,915 



7,015,519 



3,308,625 

291,622 

80,858 

5,727 

376,468 

222,860 

44,719 

1,604 

1,504 

201,736 

352 

74,040 

8,542 

15,504 

3,827 

2,37o,531 



90,128 
199,177 
109,049 

148,950 

57,343 

4,898 

67 

37,616 

146,665 



34,136 
7,370 



D, 324, 743 



582,325 

1,523,619 

42,519 

2,149,984 

26,735 

88,145 

30,345 

419,536 

2,220,783 

1,080,397 

4,646 

2,582 

121,679 

15,954 

5,253 

270,693 



6,324,743 



1,253,373 
468,360 

384,099 
261,824 
688,952 



257,279 
1,444,875 

249,779 

36,779 

1,279,423 



14,545,129 



871 

151 

22,730 

41,173 

819 

308 

15,317 

3,217 

5,601 

620 

227,208 



14,265,769 



9,874,849 

594,547 

56,398 

52,075 

379,008 

236,432 

64,189 

3,904 

2,158 

193,306 

676 
173,882 
21,200 

15,973 
9,432 

2,587,740 



279,209 
397,060 
117,851 

319,790 

119,559 

5,338 

106 

164,772 

282,623 



61,606 
8,848 



79,058 



6,118 

21,716 

424 

18,155 

199 

870 

83 

6,449 

28,605 
16,519 



4,119 

361 

15 

9,341 



79,058 



13,322 
3,605 

4,311 

1,708 

15,509 



8,025 
12,769 

2,377 

30 

17,402 



171,965 



935 
832 



243 

78 



168,934 



121,827 

5,205 

2,321 

875 

2,982 

2,394 

700 

81 

1 

2,843 

42 

1,234 
242 



3,031 



3,031 
4,775 
1,744 

4,252 

1,472 

79 



1,634 
3,378 



272 

161 



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



CORPORATION INCOME TAX RETURNS, 1963 



ACTIVE CORPORATICW RETURNS 



67 



Table 3. —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Total 

finance, 

insurance, 

and real 

estate 



Banks and 

trust 
coa^ianies 



Finance, insurance, and real estate 



Credit 

agencies 

other than 

banks 



Security and 
commodity 
brokers, 
dealers, 

exchanges, and 
services 



Holding and 

other 
investment 
companies 



Insurance 
carriers 



Insurance 

agents, 

brokers , 

and service 



Real 
estate 



(53) 



(54) 



(55) 



(56) 



(57) 



Number of returns, total. 

With net income 

Without net income 



Total assets. 



Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more — 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits. 



Total receipts 

Business receipts 

Interest on Government obligations: 

IMited States 

State and local 

Other interest 

Rents 

Royalties 

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

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

loss- 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations... 

Conrpensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of Controlled Foreign Corporations. 
Net income (less deficit) (62 plvs 63 minus 35) 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year investment credit 

Net income (less deficit) after tax (6<i minus 68, minus 70, 
69). 
Net income after tax 



plus 



Distributions to stockholders; 

Cash and property except own stock. 
Corporation's own stock 



(58) 



(59) 



375,375 
232,665 
142,710 



15,052 
13,699 
1,353 



49,099 
32,159 
16,940 



3,472 
1,979 
1,493 



21,757 

12,984 

8,773 



4,697 
2,618 

2,079 



23,182 

15,410 

7,772 



825,414,795 



72,433,677 

228,096,621 

6,048,146 

216,311 

130,609,359 

6,976,404 

1,380,318 

317,600,423 

52,526,350 

13,330,317 

2,413,756 

639,852 

13,680,720 

225,490 

62,203 

19,335,879 



825,414,795 



28,536,860 
34,657,905 
409,533,850 
7,955,387 
53,555,735 

168,574,911 
30,847,591 
35,381,909 
13, 683, 070 
42, 687, 577 



93,342,867 



56,045,458 

3,134,469 

1,356,559 

23,867,159 

1,238,485 

307,924 

40,357 

1,848,420 

1,707,135 

1,943,344 

72,655 

1,780,902 



83,604,255 



24,843,485 

3,142,146 

458,076 

1,682,533 

1,223,910 

3,287,664 

12,639,962 

90,936 

31,777 

2,494,030 

266,048 
754,959 
577,849 
245,881 
259,773 
31,605,226 



':',7JS,ei2 

293 
8,382,346 
9,852,919 
1,470,573 

7,051,557 

3,119,414 

37,304 

1,309 

5,299,427 

6,770,000 



4,080,443 
499,839 



373,935,554 



53,220,805 

157,760,683 

3,274,535 

93,708,948 

2,218,072 

190,092 

57,093,839 

4,961,849 

792,941 

1,706 

493 

344,495 

2,943 

730 

3,500,821 



373,935,554 



15,331,801 

4,006,531 

313,016,284 

427,302 

850,983 

9,070,026 
7,542,877 
10,216,052 
2,727,362 

10,246,330 



16,432,281 



2,120,826 

2,389,093 

837,667 

10,418,011 

210,814 

1,962 

6,529 

218,615 

14,796 
84,800 
2,184 

126,984 



16,133 
1,193,624 

81,337 
667,560 
262,959 

520,862 

5,286,937 

48,087 

3,773 

360,560 

682 

223,593 

260,950 

61,201 

107,826 

4,077,233 



3,258,944 

2,421,277 

2,468,935 

47,658 

2,376,448 

1,128,362 

19,819 

581 

1,312,153 

1,359,811 



988,444 
198,123 



157,488,870 



6,275,641 

56,658,429 

2,563,275 

31,867 

7,227,604 

1,916,735 

775,997 

82,865,364 

2,450,163 

525,438 
33,14a 
11,749 
590,612 
40,043 
12,919 
1,736,64« 



157,488,870 



6,414,801 
19,732,022 
86,370,570 

4,896,032 
17,669,955 

7,803,321 
4,791,838 
2,217,077 
4,091,617 
3,501,637 



10,983,352 



2,960,506 

253,282 

15,809 

7,177,489 

86,494 

4,240 

5,609 

105, L23 

13,128 
62, 533 
3,962 

295,177 



188, 628 
408,677 
29,377 
865,416 
128,413 

235,583 

5,105,472 

IJ.,085 

6,908 

126,988 

5,062 
207,866 
56,700 
17,885 
37,123 
2,514,101 



1,038,068 

2 

1,022,261 

1,199,406 

177,145 

1,079,955 

480,866 

4,345 

164 

545,576 

722,721 



334,796 
40,264 



6,894,446 



375,477 

2,395,700 

2,782 

512 

1,012,815 

486,998 

3,320 

2,443,526 

121,839 

57,392 
803 
297 

26,924 

1,104 

454 

36,253 



6,894,446 



1,449,168 
2,407,921 

777,289 
25,487 

691,780 

555,108 
341,959 
150, 035 
9,361 
486,338 



1,229,026 



396,036 

29,764 
7,132 

97,224 

4,216 

63 

4,386 

14,934 

554,552 
13,324 



1,096,071 



8,902 

154,069 

2,088 

4,993 

41,227 

36, 615 

130,082 

1,688 

452 

10,810 

31 

14,378 

20,023 

3,350 

980 

666,383 



132,955 

125,823 

157,536 

31,713 

141,709 

66,676 

312 

240 

59,219 

90,932 



19,957 
4,462 



38,070,333 



1,070,341 

2,215,509 

48,464 

16,016 

2,212,633 

1,009,379 

159,259 

28,714,163 

923,547 

221,744 
1,284,924 
272,119 
362,040 
20,321 
6,417 
630,945 



38,070,338 



445,290 
1,039,396 
1,131,942 

236,844 
2,746,272 

2,434,402 

6,410,525 

18,422,066 

1,755,901 
3,397,700 



3, 032, 549 



281,561 

64,105 
21,058 

300,597 
48,943 

124,979 

11,149 

910,419 

7,773 

,102,011 

58,044 

101,910 



960,693 



72,300 
57,592 
4,431 
38,945 
11,949 

47,236 

174,886 

3,565 

3,899 

34,349 

124,368 

3,433 

5,187 

1,369 

12,335 

364,344 



2,071,85d 

52 

2,050,850 

2,140,133 

89,333 

307,027 

111,693 

397 

3 

1,939,551 

2,028,884 



,784,606 
161,333 



180,718,423 



3,123,039 

1,621,139 

68,330 

11,852 

25,186,978 

218,742 

6,367 

137,410,142 

1,997,329 

4a,877 

1,053 

18 

35,535 

1,303 

405 

11,222,074 



180,718,423 



332,332 
513,982 
6,312,279 
132,706 
335,340 

146,111,314 
2,536,435 

772,917 
4, 700, 512 
18, 970, 606 



47,863,554 



39,657,522 

376,793 
461,855 
5,573,231 
474,717 
19,938 

2,668 

203,182 

3,063 
576,324 

5,885 
503,376 



45,778,2U 



23,450,715 

266,454 

7,854 

44,498 

293,163 

1,031,949 

39,097 

10,603 

1,144 

253,778 

12,032 

126,646 

190,487 

140,366 

3,014 

19,856,411 



2,085,343 

239 

1,623,727 

1,992,554 

368,827 

1,603,376 

804,718 

6,447 

217 

825,239 

1,194,066 



430,683 

51,097 



2,332,465 



568,813 
1,060,439 
12,259 
207 
76,560 
45,336 
17,228 
663,866 

293,287 

120,044 

982 

136 

24,619 

9,033 

3,562 

208,096 



2,832,465 



1,102,695 

139,147 

156,767 

30,351 

158,434 

120,327 
333,234 
224,572 
84,564 
477,324 



2,314,359 



2,196,823 

2,956 

2,360 

10,269 

8,712 

108 

617 

6,232 

1,245 

12,756 

319 

71,962 



2,170,779 



531,642 

386,407 

4,529 

13,203 

69,124 

43,918 
14,466 
2,304 
1,559 
34,771 

113 

26,052 

23,720 

8,386 

812 

954,773 



143,580 

141,220 
179,026 
37,806 

123,983 

48,508 

492 

1 

93,203 

131,009 



51,934 

2,380 



(60) 



253,116 
153,816 
104,300 



65,474,699 



2,799,561 

6,384,722 

78,501 

155,357 
1,183,816 
1,081,142 

227,555 
8,409,423 

41,778,336 

11,563,881 

1,091,140 

355,040 

12,296,495 

150,743 

37,716 

1,951,042 



65,474,699 



2,960,773 
6,818,906 
1,718,719 
2,206, 665 
,31,102,971 

2,430,413 

3,885,673 

3,379,190 

313,753 

5,607,636 



11,437,746 



18,476 
10, 678 
290,338 
404, 589 
156,634 

' 9j399 

389,915 

1,112,578 
91,096 
1,363 

570,546 



10,479,880 



525,165 
675,323 
328,460 
47,918 
417, 075 

1,366,501 

1,839,022 

13,604 

14,794 

1,672,002 

123,260 

152,986 

20,782 

13,324 

97,683 

3,171,981 



1,007,856 

997,188 

1,715,279 

713,091 

1,413,554 

473,591 

5,992 

103 

524,486 

1,242,577 



420,023 
42,180 



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



ACTIVE CORPORATION RETUBNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Total 
services 



Hotels , room- 
ing houses , 
camps, and 

other lodging 
places 



Personal 
services 



Business 
services 



Automobile 
and other 

repair 
services 



Motion 
pictures 



Amusement and 

recreation 

services, 

except 

notion 

pictures 



Miscel- 
laneous 
services 



Nature of 
business 

not 
allocable 



161) 



(62) 



(63) 



(64) 



(65) 



Number of returns, total. 

WI th net income 

Without net income 



Total assets. 



Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortizable). . . 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more... 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits. 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 



Rents 

Royalties 

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

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

loss. 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations . . . 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable Income of Controlled Foreign Corporations. 
Net income (less deficit) (62 plus 63 minus 35) 

Net income 

Deficit 



Income subject to tax 

Income tax 

Investment credit 

Tax from recomputing prior year investment credit 

Net income {less deficit) after tax (64 minus 63, minus 70, plus 
69). 
Net income after tax 



Distributions to stockholders; 

Cash and property except own stock. 
Corporation's own stock 



163,766 
85,837 

77,879 



27,526,328 



2,345,424 

4,756,481 
95,li3 

1,318,901 
482,336 
638,677 
150,759 

2,983,510 

19,676,189 

7,938,278 

92,640 

20,058 

1,627,758 

408,743 

223,303 

1,321,672 



27,526,328 



3,052,861 
2,972,610 
1,798,692 
1,030,347 
7,351,342 

1,312,498 
4,327,454 
1,732,374 
286 , 520 
3,161,630 



31,614,8 



11,395 

6,958 

106,094 

493,317 

45,321 

3,684 

159,031 

49,618 

40,098 

16,150 

665,190 



30,706,991 



15,980,626 

1,695,277 

344,096 

96,535 

1,229,014 

1,018,212 
552,588 
18,858 
32,744 

2,212,270 

12,914 
558,143 
163,522 
82,524 
25,929 
6,633,689 



907,907 

160 

901,109 

1,619,972 

718,863 

1,335,928 

557,622 

30,207 

721 

372,973 

1,091,83b 



284j803 

27,094 



(66) 



(67) 



(68) 



14,510 
6,520 
7,990 



27,125 
14,498 
12,627 



44,353 
25,517 
18,836 



25,435 
14,715 

10,720 



7,242 
3,780 
3,462 



19,911 
7,369 
12,542 



25,190 
13,488 
11,702 



5,533,389 



243,469 

406,310 

7,869 

70,023 

33,015 

87,207 

25,442 

474,236 

5,064,963 

1,764,183 

10,003 

3,819 

671,319 

25,607 

3,024 

200,690 



5,533,389 



260,263 
539,575 
231,180 
269,388 
2,574,252 

148,937 
885,041 
408,561 
52,394 
163,298 



3,292,863 



1,936 

658 

20,023 

150,910 

1,330 

1,186 

33,624 

5,882 
4,397 

4,859 
90,138 



3,315,073 



1,190,532 

76,604 

94,239 

10,864 

214,299 

195,119 

168,128 

1,161 

2,569 

287,675 

1,509 
73,134 

5,072 
11,493 

3,328 
979,347 



'22,210 

'22,363 
119,195 
142,063 

83,368 

30,388 

2,376 

50 

'51,430 

90,633 



25,824 

1,101 



2,266,820 



233,082 

403,619 
6,199 

137,059 
20,193 
53,652 
16,140 

178,154 

1,980,240 

1,025,515 

1,882 

593 

104,975 

12,880 

5,169 

162,415 



2,266,820 



230,026 
179,659 
141,330 
106,303 
474,071 

74,481 
515,528 

75,659 

6,548 

463,215 



410 

193 

4,377 

12,604 

339 

78 

o,183 

1,596 

2,384 

171 

31,712 



3,794,271 



1,953,253 

261,812 

51,955 

12,228 

166,164 

133,670 

35,314 

2,364 

1,886 

134,747 

409 

60,821 

9,446 

13,319 

4,169 

902,714 



112,150 

J.11,957 

169,543 

57,586 

130,017 

50,526 

3,786 

58 

65,159 

122,745 



44,475 

4,160 



7,803,017 



829,045 

2,192,106 

48,945 

315,773 

267,071 

206,703 

33,556 

1,178,735 

4,115,719 

1,829,931 

22,839 

4,333 

138,019 

46,272 

13,894 

349,332 



7,803,017 



1,314,649 
764,384 
653,307 
280,297 

1,434,926 

556,505 

1,059,943 

457,015 

135,161 

1,146,830 



11,038,594 



4,659 
4,301 
34,154 

143,549 
7,599 
1,084 

41,082 

7,749 

16,028 

3,915 

188,102 



10,606,931 



6,465,975 

601,211 

61,841 

33,885 

226,054 

215,786 

109,639 

7,021 

4,852 

553,253 

426 

170,046 

79,599 

28,389 

8,123 

2,040,826 



431,663 
41 
427,403 
538,945 
161,542 

508,895 

220,472 

11,222 

472 

217,681 

379,223 



87,483 

R , 370 



3,140,432 



224,875 

449,674 

6,729 

184,640 

9,916 

53,619 

15,481 

139,897 

2,944,278 

1,114,107 

898 

316 

136,036 

9,150 

2,537 

95,d51 



3,140,432 



295,797 
648,883 
151,096 
121,605 
924,007 

89,044 

397,619 

114,413 

8,534 

389,434 



480 

849 

5,593 

76,758 

12 

607 

23,871 

27,751 

277 

42 

50,882 



3,361,372 



1,675,219 

190,099 

35,017 

11,296 

175,654 

110,643 

81,979 

354 

916 

519,161 

470 

32,136 

4,332 

3,441 

3,335 

511,320 



101,204 

153,267 

52,063 

127,066 

46,069 

5,597 

115 

60,617 

112,680 



23,243 

3,544 



230,018 

463,327 

5,690 

459,34tj 

46,780 
106,132 

18,970 
559,318 

1,308,432 
735,628 
14,329 
4,620 
153,048 
242,691 
174,877 
173,392 



2,855,968 



415, o58 
326,305 
247,743 
40,572 
579,590 

157,590 
354,711 
279,294 
19,091 
435,414 



1,340 

101 

28,350 

30,825 

26,388 

389 



28,028 

555 

8,459 

5,872 

87,020 



,258,197 
73,693 
19,002 
4,842 
78,220 

66,415 

37,065 

1,620 

14,507 

329,236 

261 

85,689 

5,260 

5,157 

1,307 

524,670 



89,368 
119 
89,386 
171,956 
82,570 

141,058 
60,384 
2,578 
(') 
31 , 580 

114,150 



37,592 

4,7fl3 



3,243,199 



223,920 
189,437 
2,367 
43,046 
33,122 
73,628 
13,055 
175,332 

3,001,503 

1,054,307 

6,382 

1,247 

306,464 

46,177 

17,048 

211,602 



3,248,199 



216,298 
295,845 
165,300 
145,572 
1,296,894 

98,072 
694,274 
231,014 

16,298 
88,632 



2,776,192 



2,555,681 

847 
181 

5,072 
55,923 

3,577 
254 

15,707 

4,259 

2,817 

846 

131,028 



,023,268 

113,848 

53,684 

5,949 

197,550 

171,349 
30,458 
2,539 

6,735 
238,506 

5,352 
82,954 
6,960 
3,140 
3,903 
747,059 



32,933 

32,752 
175,825 
143,073 

144,777 
65,943 
2,012 

'31 , 179 

111,394 



23,176 

1 , 500 



2,673,503 



361,015 

652,008 
17,324 

108,508 
72,234 
57,736 
23,115 

277,338 

,261,054 

414,057 

35,307 

5,130 

117,897 

25,966 

6,754 

128,590 



320,170 
217,959 
208,736 
66,110 
567,602 

187,869 
420,333 
166,418 
48,494 
474,307 



1,723 

675 

8,525 

22,743 

6,076 

86 

10, 536 

1,326 

5,236 

445 

86,308 



4,380,944 



2,414,182 

378,010 

28,358 

17,521 

171,073 

125,230 

40,005 

3,299 

1,279 

99,687 

4,487 
53,363 
52,353 
12,585 

1,759 
977,753 



161,950 

161,275 

241,241 

79,966 

200,747 

33,340 

2,636 

26 

80,545 

160,511 



43,010 



^Leso than $500 per return. 

^Negative amount. 

'Lose or deficit 

'Loss after tax. 

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



CORPORATION INCOME TAX RETURNS, 1963 



69 



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CORPORATION INCOME TAX RETURNS, 1%3 



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104 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP 



Major industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



(Thoummnd 
dollmtt) 



Cost of 
sales and 
operations 

(ThouM^nd 
dollmrt) 



Depreciation 



(Tttoumand 
dollmrm) 



Number of 
returns 



(Thotiwmnd 
dottmtm) 



(ThoutMnd 
dollarm) 



I ncome 
tax 



(Thouacnrf 
dolUr*) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



ALL INDUSTRIAL OHOUPS' 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or inore 

Business receipts not reported 



AGRICULTURE, FORESTEf, AND FISHERIES 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000.., 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported.... 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported.... 



itetal Wnlpg 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000... 
$100,000,000 under $250,000,000.. 
$250,000,000 under $500,000,000.. 
$500,000,000 under $1,000,000,000 
$1,000,000,000 or irore 

Business receipts not reported... 



200,497 
153,693 
153,687 
177,073 
180,762 

189,960 
94,434 
89,534 
10,450 
6,593 

811 
5U 
192 
99 

67 



23,270 

2,666 

3,009 
3,550 
3,805 
3,381 

2,828 

1,270 

1,040 

91 

34 



11 



14,878 

2,252 

1,477 
1,025 
1,379 
1,712 

2,006 

1,242 

933 

129 

103 

16 

12 

2 

1 



1,136 
U9 

103 



986,846,202 

765,715 

2,520,669 

5,563,849 

12,780,935 

25,856,886 

60,197,735 
66,356,385 

180,132,678 
71,624,878 

130,810,200 

56,568,906 
78,032,499 
67,297,755 
66,035,103 
162,302,009 



9,812 

52,071 

128,807 

274,511 

488,085 

882,356 
846,755 
2,136,246 
592,947 
558,195 

1,101,553 
421,252 



12,448,085 

8,355 

23,967 

35,764 

100,184 

245,969 

630,847 
880,761 

1,883,370 
874,138 

2,221,769 

1,U1,115 
1,703,328 

1,447,963 
1,250,555 



2,361,901 
282 



11,330 



126,706 
75,864 
584,375 

473,672 
389,304 

669,069 



672,971,818 

177,973 

692,120 

2,0L2,091 

5,886,070 

U, 344, 470 

38,615,595 
47,053,378 
134,503,034 
53,282,567 
91,172,490 

38,082,315 
50,681,200 
45,459,035 
44,164,057 
106,845,423 



8,770 
27,873 
74,624 
150,615 
283,858 

568,427 
643,213 
1,766,538 
512,933 
416,126 

1,043,463 
188,410 



7,295,434 

7,930 
17,951 
20,118 
50,089 
154,103 

389,874 
593,845 

1,222,995 
515,483 

1,310,658 

6U,670 
1,097,526 

1,037,520 
262,622 



1,475,343 
202 



9,593 



16,227 

82,361 

36,804 

364,448 

269,580 
238,121 

458,007 



29,564,177 

139,539 
292,329 
466,245 
703,619 
1,000,737 

1,641,571 
1,335,549 
3,136,478 
1,269,645 
3,200,206 

1,708,801 
3,150,916 
2,600,856 
2,858,850 
6,002,522 

56, 3U 



248,318 

4,669 
8,168 
14,036 
24,482 
33,527 

46,388 
28,034 
42,882 
9,689 
16,538 



3,210 



2,002 



842,167 

3,075 
4,559 
5,216 
9,818 
22,957 

49,461 
55,008 

142,593 
70,172 

182,329 

72,242 
1X8,849 

65,980 
35,284 



165,223 
53 



1,166 

8,939 

4,106 

40,511 

34,192 
35,766 

36,262 
3,232 



808,045 

85,392 
84,458 
87,L21 
109,345 
124,601 

142,851 

76,952 

75,632 

9,129 

5,660 

720 

464 

180 

93 

67 

5,380 



12,237 

668 
1,288 
1,709 
2,274 
2,363 

1,959 

911 

744 

66 

25 



6,994 

761 
627 
597 
730 
864 

1,398 

910 

701 

100 

81 

15 






61,315,228 

137,902 
331,696 
565,959 
918,048 
1,391,378 

2,536,507 
2,369,815 
6,602,544 
3,188.232 
7,965.145 

3,932,536 
6,143,233 
4,544,013 
4,280,549 
16,358,662 

49,009 



327,540 



1,549,553 

2,461 
3,744 
4,637 
10,970 
26, 5X 

46,037 
63,475 

121,229 
66,605 

182,170 

185,888 
143,038 

70,094 
620,457 

2,218 



319,889 



(') 



(') 



12,993 
U,654 
57,842 

103,710 
63,842 



(') 



7,030,488 

393,622 
340,220 
412,185 
550,342 
704,660 

893.217 
624.565 
1,177,367 
388,693 
756, 588 

164,473 
162,760 
127,310 
46,272 



288,214 



231,888 



11,533 


U,993 


7,589 


15,181 


L2,084 


18,042 


28,769 


24,638 


43,484 


24,652 


52,614 


24,334 


34,688 


20,256 


65,701 


22,125 


23,444 


36,979 


35,705 


4,443 


6,552 


17,782 



339,823 

16,772 
13,243 
6,977 
10,332 
22,635 
19,392 
29,665 
39,202 
16,129 
61,333 

599 
327 



115,499 

418 



O) 



2,541 

672 

22,760 



Sb,r7b 



21.686 
69.603 
127.369 
208.739 
325.421 

662, 2U 

725,632 

2,534.513 

1,369.499 

3,437,250 

1,753,535 
2,833,553 
2,231,016 
2,008,900 
7,961,219 

12,071 



89,970 

283 

1,215 

1,914 

4,223 

10,797 

12,475 
9,303 

18,637 
8,894 

17,435 

3,213 



660,139 

244 

545 

398 

2,195 

2,294 

9,625 
19,644 
43,363 
24,373 
71,465 

74,458 
60,236 

28,433 
322,632 



123,815 



(') 



5.361 
4,7U 
21,131 

35,539 
28.267 



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



CORPORATION INCOME TAX RETURNS, 1963 



105 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT. BV SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



dotlari) 



Total 
assets 



( Tfiouaand 
dolUrtj 



Inventories 



(ThotsMmtd 
dottmiaj 



oasets 
other than 
inventories 

fT*h0u s«nd 



Depreciable 
assets 



dolUrm) 



Current 
liabilities 



(Thouaand 
doltara) 



Net 
worth 



(Thauaand 
dollara) 



Cost of 
property 
used for 
investment 
credit 

(Thcuaand 
dotlara) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(17) 



(IB) 



ALL INDUSTRIAL GROUPS' 

Total 

Under $10,000 

$10,000 under $25,000 

$2S,000 under $50,030 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



JGHICULTOHE, FOHESTBY, AND FISHERIES 

Total 

Under $10 ,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Total 

■ Under $10,000 

$10,000 under $25,000. 
$25,000 under $50,000. 
$50,000 under $100,000 
$100,000 under $200,000 

$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 under $5,000,000, 
$5,000,000 under $10,000,000 
$10,000,000 under $50,000,000 

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

Business receipts not reported. 



Metal Iflnlne 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

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

Business receipts not reported... 



157,243 

10,731 
10,il0 
12,450 
17,305 
23,802 

30,535 
19,169 
22,843 
3,952 
3,302 

553 
399 

158 
92 
57 

1,500 



265 
253 
705 
603 

422 

209 

222 

V, 

17 

1 

1 



128 
153 
146 
166 
268 

298 

308 

260 

50 

60 

12 
U 

2 

1 



i') 



(') 



141,475 
135,961 
143,373 
220,392 
283,651 

599,369 
410,791 

1,195,877 
666,339 

2,199,288 

1,495,065 
2,685,418 
1,941,821 
1,907,441 
7,045,512 

33,508 



146,807 
12,564 
12,120 
4,702 
7,020 
7,155 

61,780 
6,592 
7,852 
4,335 

16,116 

1,381 
4,815 



1,067,344 

7,674 
1,799 
1,457 
2,156 
4,007 

92,821 
18,456 
34,278 
56,996 
86,342 

54,569 
115,734 

69,227 
521,479 



{') 



(') 
7,369 
6,739 

21,509 

17,177 
48,501 

44,212 



1,431,235,845 

9,340,012 
11,985,164 
16,727,207 
25,862,984 
42,156,202 

80,328,648 
77,763.314 

202,047,588 
90,994,712 

238,303,681 

96,023,794 
159,576,008 
113,724,431 

98,298,594 
213,707,800 

4,395,706 



168,082 
292,678 
390,698 
625,768 
716,016 

913,556 
566,826 
1,012,682 
300,874 
482,406 

68,355 
302,906 



17,341,228 

174,172 
108,181 
149,630 
202,029 
362,339 

741,992 

874,179 

2,448,117 

1,202,642 

3,467,822 

2,024,275 
2,643,982 

1,584,264 
750,236 



607,368 



4,563,799 
34,098 



36,035 



182,868 
109,526 
942,280 

1,004,609 
838,208 

913,862 
443,108 



^106,339,515 

117.926 

182,779 

417,223 

1,122,755 

2,476,829 

5,921,591 
6,401,863 

17,415.750 
7,178,209 

L4, 545, 607 

6,634,448 
9,048,904 
7,190,377 
8,824,898 
18,551,458 

92,587 



711,262 

3,625 
13,875 
31,956 
44,124 
58,460 

116,796 
59,683 

183,200 
50,017 
95,786 

22,905 
30,559 



947,840 

2,056 
1,577 
2,188 
5,184 
11,669 

21,993 
32,990 
90,144 
43,199 
187,121 

139,363 
163,865 

200,515 
37,600 



364,681 

(') 

6,289 
7,904 
9,072 
81,787 

70, U2 
56,128 

129,982 
2,294 



6L2, 240,884 

2,574,896 
3,273,008 
5,097,197 
10,730,669 
21,513,064 

43,626,516 
41,506,696 
99,136,595 
43,957,970 
114,689,499 

37,939,547 
74,693,649 
43,925,431 
29,634,523 
38,851,100 

1,090,524 



1,262,498 

24,754 
37,931 
56,614 
U8,600 
139,670 

190, 118 
154,862 
288,824 
95,073 
101,427 

8,490 
26,199 



4,862,859 

26,792 
33,469 
31,578 
50,705 
117,288 

269,483 
283,750 
727,253 
331,751 
1,010,626 

514,721 
667,847 

354,954 
380,000 



1,191,232 
482 



13,457 



69,507 

51,829 

227,561 

249,554 
251,322 

269,661 
30,544 



503,551,461 

3,263,746 
5,854,441 
8,606,959 
11.372,114 
U, 704, 367 

21,928,375 
17,344,436 
41,795,439 
17,975,328 
50,249,094 

32,196,514 
57,030,198 
54,160,660 
56,284,031 
109,513,954 

1,371,755 



70, lU 
131,623 
181,422 
314,543 
404,332 

537,372 
313,388 
522,473 
126,079 
253,236 

32,550 



57,997 
54,952 
80,770 
125,432 
283,624 

542,113 
716,642 

1,854,224 
834,437 

2,275,430 

1,309,956 
2,052,087 

1,269,061 
779,158 

425,068 



3,U4,999 
3,663 



14,133 



32,148 

144,430 
62,659 
566,578 

736,745 
628,443 



389,504 



617,745,965 

2,098,067 
2,662,031 
4,195,019 
9,220,062 
19,993,763 

45,409,051 
47,622,292 

120,531.695 
52,100,922 

127,771,051 

37,585,847 
64,240,153 
34,443,113 
23,510,176 
25,086,981 

1,175,742 



26,762 
43,125 
67,506 
1U,822 
171,692 

260,514 
194,287 
391,702 
98,692 
118,053 

10,690 
16,918 



3,032,329 

36,847 
37,133 
29,131 
37,845 
76,154 

181,504 
255,617 
480,894 
271,878 
575,320 

183,585 
298,646 

171,271 
297,559 



481,698 
4,300 

2,881 



31,265 

14,690 

121,428 

50,416 
109,192 



33,402 



476,555,474 

3,499,616 
4,457,056 
5.601,550 
7,968.205 
11,452,828 

19,807,895 
18,904,794 
51,917.169 
24,583,738 
65,657,316 

34,677,285 
51,015,329 
39,350,811 
42,919,855 
93,452,122 

1,289,905 



2,632,602 

64,551 
131,362 
183,926 
295,187 
309,508 

365,145 
186,269 
414,574 
103,294 
291,499 

34,256 



10,803,757 

94,819 
25,522 
81,421 
78,478 
180,586 

390,831 
429,803 

1,370,589 
729,468 

2,241,142 

1,547,943 
1,760,677 

1,211,981 
452,677 

207,820 



3,196,710 
26,125 

27,455 

42,417 

122,70i 

94,661 

630,718 

763,786 
537,860 

730,257 
170,727 



27,752,307 

90,512 
141,992 
230,713 
387,504 
635,273 

1,203,051 
1,152,778 
2,916,297 
1,151.328 
3,137,988 

1.793,236 
3,093,629 
2,673,339 
2,700,342 
6,353,894 

90,431 



177,707 

3,311 
7,289 
11,439 
21,326 
21.805 

35,144 
22,326 
30,353 
7,590 
12,502 

1,959 



^74.798 

6,495 
5,722 
6,430 
9,597 
19,676 

44,075 
64,878 

126,108 
60,475 

115,433 

57,547 
107,163 

49,574 
10 



98,557 
21 



(') 



2,964 

1,361 

17,717 

20,393 
27,132 

26,668 



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



106 

ACTIVE CC«PORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPPS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



(Thouamtd 
dotUrm) 



Cost of 
sales and 
operations 

dottmraj 



Depreciation 



(Thouamnd 
doU»r») 



Number of 

returns 



(ThouuMnd 
doltmraj 



(Thtata^nd 
dolUr*) 



1 ncome 
tax 



fThouaanrf 
doilmrm) 



MINING— Continued 

Coal Mining 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Crude Petroleum and Natural Gas 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

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

Business receipts not reported ... 



Nometalllc Minerals (except fuels) Minlofi 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



CONTRACT CONSTRUCTION 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000... 
$100,000,000 under $250,000,000.. 
$250,000,000 under $500,000,000.. 
$500,000,000 under $1,000,000,000 
$1,000,000,000 or imjre 

Business receipts not reported... 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



2,480 

235 
149 
168 
185 
328 

447 

270 

233 

30 

27 

4 
3 



7,922 

1,613 

1,187 

625 

900 

70S 

907 
555 
337 
52 
35 



3,340 

285 
Ul 
210 
290 
609 

594 

406 

320 

35 

17 

1 
2 



96,466 

5,168 
6,526 
9,264 
14,532 
15,972 
20,046 
10,036 
7,726 
590 
318 

19 

12 

1 



6,256 



2,327,099 

1,218 

2,425 

6,179 

13,606 

46,258 

142,210 
194,067 
419,917 
206,527 
526,699 

267,850 
500,143 



5,542,834 

5,916 
19,045 
21,647 
65,448 
99,508 

288,451 
386,548 
726,536 
353,495 
654,284 

306,391 
586,116 

778,894 
1,250,555 



2,216,251 

939 

2,394 

7,219 

20,833 

89,992 

177,885 
291, 148 
610, 2U 
238,252 
456, 4U 

93,202 
227,765 



44,766,916 

20,054 

111,408 

374,690 

1,060,595 

2,294,682 

6,447,604 
6,938,716 
14,983,994 
4,026,361 
5,245,459 

1,232,705 

1,712,305 

318,343 



1,705,504 

1,602 
2,489 
4,777 
10,995 
36,449 

97,735 
149,278 
328,868 
152,465 
377,407 

206,810 
336,629 



2,789,315 

5,335 

U,826 

11,551 

28,123 

58,366 

175,724 

260,743 

436,906 

168,306 

306,503 

111,644 
370,153 

579,513 
262,622 



1,325,272 

841 

1,246 

3,205 

10,753 

50,888 

104,231 
179,781 
374,860 
157,908 
262,300 

26,636 
152,623 



37,747,598 

13,291 

73,486 

260,413 

755,919 

1,714,751 

5,127,162 
5,706,506 
12,828,303 
3,571,238 
4,734,422 

1,102,528 

1,559,542 

300,037 



140,472 

384 

159 

733 

1,018 

2,387 

7,234 
7,525 
17,106 
12,554 
32,274 

13,692 
44,574 



1,706 
3,997 
2,762 
5,412 
8,727 

24,551 
24,383 
72,894 
36,910 
66,367 

15,974 
28,045 

29,718 
35,284 



178,964 

932 

382 

1,675 

3,044 

11,258 

17,127 
22,483 
43,654 
16,602 
42,677 

8,384 
10,464 



816,795 

2,223 
6,865 
14,589 
29,459 
52,400 

114,255 

117,160 

247,601 

83,927 

90,087 

27,368 
23,550 
4,882 



2,429 



1,108 

22 

32 
85 
87 
U6 

288 

217 

168 

24 

20 

3 
3 



(^) 



637 
531 
372 
489 
308 

587 
394 
219 
39 
25 

5 
3 



(^) 



1,972 



(') 



56,727 

1,733 
2,789 
4,114 
7,861 
10,307 

14,407 

7,851 

6,176 

486 

232 

15 
10 



102,115 

106 
125 
280 
208 
970 

5,406 

9,533 

10,406 

10,826 

29,617 

7,680 
25,857 



(') 



946,738 

1,436 
3,410 
3,764 
8,542 
19,228 

29,694 
29,891 
49,733 
27,376 
53,558 

54,266 
39,792 

4,889 
620,457 

(^) 



180, 8U 



90 


919 


64 


209 


1J.8 


585 


150 


2,216 


408 


6,100 


466 


8,024 


239 


22,586 


287 


48,097 


26 


16,749 


14 


41,153 


1 


20,232 


2 


13,547 



(=■) 



2,590 
7,435 
14,055 
30,692 
72,422 
175,979 
184,356 
362,679 
95,433 
L27,610 

38,100 

36,965 

5,281 



7,703 



37,103 

3,262 

1,469 
327 
851 

4,934 

3,039 
2,226 
5,575 
3,907 
8,052 

599 



140.109 

10,873 
10,991 
3,672 
6,046 
13.260 

14 , 366 
20.510 
29.176 
9,080 
11.783 



10,025 



516,834 

10,753 
17,537 
18,155 
40,719 
46,641 

94,941 
76,447 
109,484 
25,691 
47,363 

7,515 
4,555 



17,028 



42 
43 
86 

1,297 
2,880 
2,915 
3,313 
13,912 

2,277 
7,947 



(^) 



428.441 

150 

514 

296 

1,537 

1.169 

5.639 
8.063 

13,185 
8.569 

21 . 147 

25,726 
19,373 

316 
322,632 



( = ) 



73,109 



2,219 


94 


373 


31 


2,478 


59 


3,435 


615 


3,006 


1,037 


1,928 


2,304 


6,501 


8,400 


1,910 


21,902 


2,470 


7,775 


19,238 


15,275 


_ 


10,916 


- 


4,649 



(') 



368,569 

314 

892 

3,058 

4,070 

12,133 

36,510 
50,267 
133,265 
41,282 
54,206 

13,994 
14,707 
2,345 



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



CORPORATION INCOME TAX RETURNS, 1%3 



107 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT. BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributione to stock- 
holders except in own 
stock 



Number of 
retui'ns 



( Thou»mnd 
dolUra) 



Total 
assets 



C Thousand 
do I tar a) 



(Thouumid 
dolUra) 



asaeto 
other than 
Inventories 

(Thouamnd 

dollmta} 



Depreciable 
assets 



(Thcuamnd 

doll»r») 



Current 
liabilities 



doIUfM) 



Net 
worth 



(Thouaand 



Cost of 

property 

used for 

Investment 

credit 

( ThauuMnd 

dotUra) 



iaKING--Oontinued 

Coal IHnlnp 

Total 

Under $10,000 

»10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Crude Petroleum and Natural Gaa 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Bus iness receipts not reported 

Nonmetalllc Minerals (except fuels) maing 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

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

Business receipts not reported — 



CONTBACT CONSTRUCTION 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(lo) 



(17) 



(') 



(') 



127 
152 
120 
109 
100 

U3 

104 

61 

15 

20 

5 
3 

1 
1 



(=■) 



(=) 



109 

153 

113 

19 

13 

1 
2 



7,955 

146 
294 
310 
620 
1,399 

1,889 

1,382 

1,323 

167 

1J2 

13 
8 



52,394 



m 



2,972 
6,822 
9,021 

5,254 
24,706 



(^) 



7,674 
1,799 
1,377 
1,978 
918 

90,117 
6,612 
U,877 
38,159 
35,531 

23,132 
35,557 

25,015 
521,479 

(^) 



59,126 

( = ) 
(') 
(') 
{') 
2,561 

916 
8,822 

10,060 
5,276 

20,281 

4,006 
6,970 



388 
1,004 
1,787 
3,535 
9,285 

16,679 
14,738 
31,333 
9,999 
18,761 

16,549 
13,756 



4,961 



2,342,096 


70,489 


3,824 


_ 


6,303 


23 


8,805 


483 


11,426 


239 


24,172 


1,053 


67,777 


2,479 


104,477 


2,037 


280,753 


14,498 


200,661 


5,388 


566,156 


17,920 


233,183 


6,879 


795,024 


19,438 



7,699,671 

97,443 
90,762 
107,423 
134,744 
198,783 

467,532 
451,960 

1,427,208 
620,230 

1,260,640 

569,869 
777,749 

670,402 
750,236 

74,690 



2,735,662 

38,807 
7,330 
32,862 
49,494 
114,040 

178,809 
286,411 
557,288 
272,225 
698,746 

216,6U 
233,001 



50,035 



21,394,799 

160,093 
226,112 
348,675 
692,323 
1,201,238 

2,959,385 
2,827,773 
6,402,146 
1,874,185 
2,643,241 

715,660 

954,114 

92,129 



191 
1,066 
1,107 
3,313 
3,620 

7,689 
7,747 
29,710 
15,569 
29,872 

30,700 
65,457 

70,533 
37,600 

1,022 



207,474 

1,865 

488 

584 

1,170 

6,379 

10,436 
18,256 
38,032 
18,170 
57,542 

31,652 
22,842 



28,977 
18,112 
59,306 
95,907 
174,257 

460,496 
4U,492 
799,053 
166,914 
321,709 

36,378 

43,360 

102 



696,233 


1,867,224 


865 


4,317 


1,630 


5,151 


2,884 


16,152 


3,201 


8,671 


7,376 


36,619 


21,855 


71,558 


41,342 


95,053 


95,529 


238,297 


62,358 


164,368 


174,443 


409,285 


65,569 


185,217 


201,235 


616,181 



17,946 



17,163 
28,803 
25,247 
33,588 
66,037 

173,067 
Ul,673 
373,528 
134,977 
387,688 

142,128 
159,612 

85,293 
380,000 

8,736 



317,354 

8,282 
2,923 
3,237 
13,416 
31,241 

56.882 
91,099 

188,639 
82,587 

220,934 

57,470 
55,678 



5,416 



11,906,359 

82,549 
103,648 
160,362 
349,662 
621,603 

1,597,107 
1,628,915 
3,902,232 
1,124,196 
1,360,540 

337,356 

410,877 

59,056 



38,208 
42,213 
41,390 
76,560 
124,721 

281,645 
323,723 
955,617 
385,927 
308,627 

303,316 
558,197 

732,365 
779,158 



2,208,931 

11,809 
5,167 
22,412 
35,812 
115,277 

175,570 
279,058 
515,880 
221,433 
490,940 

79,678 
249,266 



7,758,217 

26,195 

67,659 

154,556 

257,181 

476,900 

1,056,944 

1,041,865 

2,308,323 

759,786 

974,254 

284,510 

278,311 

31,442 



407,848 

878 
2,133 
1,348 
4,007 
11,437 

20,039 
34,562 
80,111 
27,471 
70,004 

45,423 
85,431 



1,662,838 

22,915 
34,217 
23,086 
22,593 
41,603 

113,669 
148,188 
280, 167 
192,854 
262,241 

55,942 
70,628 

64,201 
297,559 

32,975 



479,945 

8,754 
752 

4,134 
10,748 
20,774 

45,496 
68,113 
39,351 
36,863 

121,647 

31,804 
33,395 



9,831,874 
73,991 
111,071 
136,577 
285,506 
554,929 

1,425,540 
1,433,576 
3,209,926 
915,719 
1,054,497 

238,917 

234,903 

20,159 



136,563 



1,477,734 

323 

'408 

2,832 

4,443 

5,213 

23,971 

52,640 

160,641 

128,575 

431,379 

151,530 
508,341 



46,550 
21.055 
62 , 697 
51,691 
100,835 

241, 590 
205,492 
708,972 
304,732 
696,875 

483,948 
504,305 

481,724 

452,677 

6,258 



21,321 
2,136 
15,540 
16,477 
56,041 

96,711 
152,313 
378,272 
201, 500 
482,170 

143,679 
160,171 



28,081 



6,601,737 

25,110 
40,652 
99,492 
180,455 
329,047 

347,476 
898,043 
1,866,701 
530,498 
789,409 

319,472 

504,508 

52,566 



(18) 



U5,064 

351 

310 

246 

162 

1,040 

6,058 
15,341 
13,217 
12,800 
20,987 

3,656 
50,370 



1,307 
5,392 
3,323 
4,573 
9,070 

20,126 
23,113 
61, 9U 
32,648 
43,923 

11,756 
20,531 

22,906 
10 



■179,931 

4,316 
20 
2,907 
4,362 
8.271 

17,780 
25,574 
43,013 
13,666 
32,806 

16,742 
8,630 



812,555 

1,651 
5,494 
8,593 
16,900 
34,567 

105,555 
125,051 
261,585 
95,983 
107,042 

26,273 
20,798 
2,295 



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



294-550 O - 68 - ! 



108 

ACTIVE CCKPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



liajor Industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



(TheuMnd 
dotUrm) 



Cost of 
sales and 
operations 

(Thou»mtd 
dolUrm) 



Depreciation 



(Thoum^nd 



Number of 
returns 



fT^ousajNf 
rfoi/«fJ 



(Thouund 
dolUrt) 



Income 
tax 



Tactile Mill Products 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

^50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



lUNUFACTURlNG 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 -under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Food and Kindred Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts ivDt reported 



Tobacco ttenufactures 



181,800 

10, 550 
9,021 
13,190 
20, 176 
27,933 

37,773 

23,024 

27,373 

4,079 

2,809 

386 

241 

99 

55 

45 

5,046 



18,310 

603 

527 

681 

1,426 

2,094 

3,806 

2,855 

4,450 

760 

567 

71 

47 

24 

8 

5 

386 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

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

Business receipts not reported... 



(') 






(') 



Business receipts not reported. 



6,448 

162 
134 
319 
492 
667 

1,264 

1,003 

1,507 

331 

186 

19 

17 



295 



419,348,765 

39, 892 

151,616 

482,331 

1,491,068 

4,027,866 

12,249,309 
16,271,840 
56,945,698 
28,217,115 
56,970,979 

26,859,691 
37,060,821 
34,726,079 
37,480,522 
106,373,938 



64,383,406 

2,445 

9,440 

24,004 

110,447 

301, 896 

1,271,838 
2,091,006 
9,721,660 
5,241,482 
10,849,330 

4,990,829 
7, 180, 688 
8, 925, 919 
4,965,262 
8,697,160 



5,641,205 



{') 

(') 
(') 

142, 154 
113,411 
323,702 

66,996 

122,405 

487,453 

1,532,219 

2,822,424 



16,041,646 

666 
3,136 
12,239 
35,943 
96,786 

402,399 
685,238 
3,420,064 
2,363,228 
3,720,445 
1,346,234 
2,502,073 

1,453,195 



295,239,898 

35, 508 
102,641 
320, 133 
980,917 
2,728,568 

8,663,303 
11,888,543 
42,499,895 
21,288,950 
41,196,216 

18,303,627 
25,011,492 
24,441,129 
25,961,571 
71,817,405 



3,106 

7,044 

16,945 

76,078 

217,406 

923,050 
1,550,916 
7,530,015 
4,092,958 
8,419,805 

3,465,233 
4,679,7U 
6, 524, 116 
3,969,561 
7,277,495 



3,276,493 



(') 

(') 
(') 

108,018 
90,548 
241,660 

34,828 
84,068 
367,700 
683,249 
1,643,924 



934 

2,198 

8,645 

25, 174 

66, 245 

302, 187 

525,100 

2,814,430 

1,962,899 

3,043,099 

1,064,223 
1,983,991 



5,766 

8,320 

18, 683 

46,651 

116, 524 

294,261 
345,985 

1,109,034 
570,265 

1,468,671 

876,047 
1,289,947 
1,124,133 
1,521,440 
4,237,084 

3,319 



491 

475 

384 

3,978 

10,633 

41, 560 
55,273 

193,487 
91,946 

177, 576 

77, 705 
146,371 
175,220 

90,344 
144, 528 

577 



55,248 



(') 

( = ) 

(3) 
2,869 
1,665 
5,044 

1,222 

1,264 

5,906 

13,100 

23,698 



190 

607 

974 

1,127 

3,302 

10,673 
15,752 
64,808 
43,471 
91,569 
43,991 
87,705 



119, 574 

2,390 
3,268 
5,812 
11,365 
18,928 
28,313 
18,989 
23,176 
3,566 
2,465 

363 

229 

93 

53 

45 



12,419 

P) 

152 

262 

708 

1,215 

2,648 

2,405 

3,623 

675 

475 

61 
46 
22 



(=) 






( = ) 



218 
485 

910 

869 

1,199 

300 

164 

18 

15 



3,682 

3,233 

20,038 

57,100 

154,562 

483,526 

646, 103 

2,636,626 

1,499,559 

3,809,022 

2,022,768 
2,919,814 
2,301,832 
2,637,434 
11,383,464 

9,556 



2,757,785 

(') 

352 

335 

3,694 

9,498 

44,199 

67,439 

284,690 

160,024 

425,X3 

269, 980 
430, 989 
507, 526 
220, 531 
332, 530 



(') 



23 



(') 






8,439 
25,933 

2,768 

3,927 

37,947 

160,212 

399, 936 



721 

980 
3,803 
15,436 
28,969 
115,960 
100,825 
169,497 
62,301 
148,985 

97,558 



43,362 
35,594 
59,266 
99,832 
139,769 

229, 566 

133,602 
419,850 
164,132 
294,022 

37,031 

40,469 

37, 5U 

7,143 

23,369 



173, 284 

6,519 
2,933 
2,002 
5,627 
9,036 

18,684 
16,340 
42,006 
9,928 
4i,546 

11,601 
2,159 
3,984 



2,869 



(') 



(') 



14, 322, 896 

389 

1,315 

3,146 

10,999 

32,735 

125,118 

204,400 

1,128,610 

709, 584 

1,848,846 

939, 143 
1,455,088 
1,130,035 
1,248,841 
5,431,324 

3,323 



1,312,463 

74 

21 

943 

1,470 

10,065 
18,596 

112, 938 
73,913 

204,770 

136, 149 
215,653 
255,866 
111,261 
170,722 



(') 



( = ) 
(.') 



4,112 
13,203 

1,428 

2,036 

19,727 

83,201 

207,822 



79,418 


347,508 


555 


(') 


1,668 


(3) 


1,599 




1,864 


222 


5,687 


606 


8,340 


3,921 


6,503 


6,995 


23,522 


48,537 


12,657 


46,651 


13,632 


32,844 


1,510 


31,652 


1,731 


75,805 



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



CORPORATION INCOME TAX RETURNS, 1963 



109 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



(Thount 
dotUt 



Total 
assets 



(Thousand 
dollmra) 



Inventories 



(TTtoutattd 
dotlmrm) 



Current 

assets 

other than 

inventories 

(Ttwvmtind 
doIUta) 



Depreciable 
assets 



( Thousand 
dotUf) 



Current 
llabllltlee 



( Thoutmnd 
dollara) 



Net 
worth 



(Thouaand 
dotlara) 



Cost of 
property 
used for 
investment 
cratllt 
( TtKMiiand 
dollarm) 



(10) 



(11) 



(12) 



(13) 



(14) 



(u.) 



(17) 



(18) 



lUNUFACTURING 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Food apd Kindred Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Tobacco Ifanuf acturea 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Tertlle Ittll Products 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



28,948 

250 
289 

497 
1,381 
3,029 

6,087 
5,115 
8,011 
1,873 
1,M5 

310 

210 

90 

54 

43 



3,739 



(') 
(') 
( = ) 



95 
329 

697 
575 
1,250 
294 
284 

54 
41 
21 



(') 
(^) 



(') 
(') 
(') 



106 
234 
387 
143 
115 

U 
17 



10,329,680 

1,918 
5,575 
5,664 
6,669 
26,935 

69,080 

87,308 

303, 547 

202,276 

744,538 

655,745 
1,0M,198 

880,368 

1,054,393 

5,263,806 

7,660 



727, 500 

(') 
(^) 
(') 

471 
3,010 

10, %6 
13,926 
41,234 
21,119 
76,787 

75,677 
109,664 
177, 180 

79,313 
118,039 



194,400 



(') 

(^) 
2,073 
8,442 

1,744 
3,748 
13,808 
51,864 
110,757 



(') 
(') 
(') 

269 

1,408 

5,547 

12,621 

13,953 

28,203 

U,592 
49,730 



22 



310,207,443 

198,458 
217,367 
418,824 
955,958 
2,319,098 

6,214,802 

8,036,629 

28,869,867 

15,642,463 

38,517,304 

22,790,375 
30,118,043 
26,362,793 
33,243,529 
95,961,900 

340,033 



27,441,073 

13,418 
15,236 
U,728 
78, 930 
181,819 

610,844 

937,314 

3,541,412 

1,865,959 

4,278,912 

2,391,478 
3,941,617 
4,410,327 
2,193,828 
2,945,719 

19, 532 



3,826,331 
(') 



(^) 

(^) 

(^) 
98,456 
96,282 

209,995 

56,444 

84,293 

389,609 

1,003,292 

1,871,293 

(') 



3,935 
14,397 
U,670 
18,860 
63,467 

230,629 

323,242 

1,677,176 

1,243,753 

2,182,310 

946,108 
2,104,980 

1,044,972 
8,186 



64,664,115 

28,226 
36,388 
68,275 
162, 134 
431,224 

1,289,070 
1,916,113 
7,305,667 
4,U7,096 
9,547,903 

4,963,959 
6,842,474 
5,468,876 
7,049,304 
15,395,128 

22,278 



1,275 
2,255 
2,326 
11,810 
26,115 

103,851 
188,939 
691, 299 
383,241 
903,722 

656,028 

1,067,698 

1,146,805 

595,557 

801,400 

358 



2,699,266 
(') 



(') 

(^) 

(') 

44,299 
45,003 

100,704 

34,768 
47, 522 
206,594 
765,775 
1,446,804 



2,960,023 

166 
1,955 

889 
1,870 
6,870 

44,924 
80,998 
476,719 
399, 534 
753,710 

281, 868 
600,960 



92,910,478 

47,456 
65,378 
139,290 
358,383 
862,818 

2,440,317 
3,086,727 

10,827,479 
5,444,950 

12,056,217 

6,323,966 
8,856,290 
6,846,167 
8,263,U5 
27,182,797 

109,098 



2,619 
5,505 
4,519 

27,376 
44,082 

179,409 
285,811 

1,201,581 
628,793 

1, 370, 119 

768,356 
999, 625 
1,033,938 
669,050 
764,740 

6,790 



470,113 
( = ) 



(^) 

(') 

(') 
29,940 
28,048 
46,066 

9,499 
24,022 
52,464 
122,326 
153,473 
(') 



3,221,284 

308 

6,195 

4,557 

9,861 

32,040 

99,465 

132,155 

608,696 

418,392 

633,310 

279, 588 
629,228 



198,555,055 

95,315 

113,964 

241,052 

572,045 

1,421,437 

3,585,199 
4,366,298 

14, 599, 322 
7,934,408 

21,057,957 

13,242,891 
17,814,842 
17,298,606 
25,696,372 
70,399,461 

116,886 



8,682 

5,966 

19,402 

57,987 

152,652 

511,290 

706,361 

2,572,655 

1,284,401 

2,565,236 

1,234,114 
2,254,387 
2,598,030 
1,288,248 
1,784,565 

11,342 



819,436 

(') 



(') 

(') 

(') 

40,885 
31,632 
72,479 

8,977 

19,712 

82,465 

191,759 

365,314 



5,837,200 

5,567 

9,027 

12,878 

14,839 

41,643 

148,466 
200,418 
892,515 
620, 587 
1,275,041 

684,116 
1,273,426 



72,600 
70,664 
135,626 
317, 998 
745,803 

2,071,310 
2,715,285 
8,999,412 
4,217,717 
8,338,683 

3,999,024 
5,789,108 
5,021,736 
5,495,530 
18,574,048 

73,858 



10, 176 

3,103 

3,110 

28, 989 

51,380 

177,654 
297,933 

1,057,589 
548,206 

1,104,996 

596, 672 
779,484 
733,761 
408, 197 
559,781 

19,326 



203 



5,517 



( = ) 

(') 

(') 

28,820 
27, 959 
34, 932 

17,365 

16,650 

89,026 

164,221 

375,789 



2,524 
9,971 
5,737 
9,456 
18,372 

79,596 
116,447 
576,224 
426, 680 
570,345 

130,719 
4U,139 



1,363 



55,884 
62,644 
134,810 
352,820 
996,402 

2,999,332 
3, 990, 524 

15,770,057 
9,227,174 

23,967,311 

14,955,918 
18,749,638 
16,289,410 
20,867,053 
64,910,396 

132,131 



*3,137 

7,208 

6,690 

27,328 

81,815 

299,762 

472,482 

1,917,736 

1,024,784 

2,558,324 

1,422,100 
2,545,842 
2,797,125 
1,444,800 
1,831,497 

'3,963 



2,610,853 
(') 



(') 

( = ) 

(') 
61,924 
61,601 

154,895 

33,710 

52,493 

215,047 

680,446 

1,340,939 

(') 



160 

'367 

6,280 

6,920 

33,209 

108,925 
155,336 
957, 538 
735,625 
1,388,935 

696, 191 
1,417,801 

610,319 



13,196 
10,406 
20,946 
42,007 
114, 589 

288,044 
382,114 

1,123,466 
538, 559 

1,401,245 

684,484 
1,089,554 
1,005,743 
1,239,538 
3,375,400 

38,035 



546 

356 

96 

4,021 

9,175 

40,942 
54,305 

198,223 
88,255 

160,860 

60,235 
162,119 
150,050 

71,445 
126,813 



S6,336 



(') 

(') 
(') 

2,068 
675 

2,330 

648 

9,637 

10,012 

30,651 



41 
278 

1,145 
442 

4,906 

11,354 
22,109 
71,321 
35,203 
75,070 

29,760 
90,221 

40,320 



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



110 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS. 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT BY SIZE OF BUSINESS RECEIPTS 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



MANUFACTURING- -Continued 

Apparel and other Fabricated Textile Products 

Total 

Under tl0,00O 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Lumber and Wood Products, Eaccept Furniture 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Furniture and Fixtures 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Paper and Allied Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 imder $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Number of 
returns 



(1) 



17,131 
538 

1,032 
2,238 
3,074 

3,970 

2,351 

2,590 

255 

136 

6 
5 



8,817 
572 
405 
648 
636 

1,300 

2,022 

1,413 

1,258 

142 

54 

5 
4 
2 



Business 
receipts^ 



dotlmraj 



(2) 



6,613 
141 
256 
472 
694 

1,066 

1,675 
931 

1,116 
125 

57 



(') 



4,165 

170 
261 
445 
636 

854 
620 

759 
126 
116 



0) 



14,272,032 

2,350 

7,567 

38,646 

169,459 

439,969 

1,271,479 
1,660,558 
5,283,576 
1,750,729 
2,684,655 

374,733 
588,311 



Cost of 
sales and 
operations 

(TttDUM^nd 
dotlmrm) 



(3) 



8,585,325 

2,348 

7,879 

24,216 

48,467 

191,342 

683,602 

1,018,270 

2,499,422 

930,881 

910,462 

321,443 
620,532 
651,470 
674,991 



447 

4,327 

17,566 

50,980 

152,520 

529,272 
636,111 

2,229,205 
844,300 

1,111,070 

195,530 
112,462 



12,892,344 

2,662 

10,001 
31,487 
97,346 

282,730 
451,477 

1,645,207 
853,852 

2,474,407 

1,907,148 

935,565 

2,241,311 

1,958,625 



11,108,056 

2,063 

5,712 

27,363 

123,111 

320,602 

955,724 
1,285,487 
4,195,102 
1,375,877 
2,100,837 

253,663 
462,015 



6,677,181 

1,471 

5,439 

16,466 

32,008 

146,483 

531,789 
790,572 
2,004,551 
741,041 
696,192 

250,495 
488,197 
468,639 
503,838 



4,333,452 

422 
3,081 
12,324 
34,597 

105,701 

393,622 
485,449 
1,671,441 
631,132 
778,783 

140,417 
76,483 



Depreciation 



(Thoammnd 
dotUrm) 



(4) 



8,904,776 

(') 

2,091 

5,481 

23,713 

71,253 

207,709 
335,495 

1,216,176 
638,900 

1,728,331 

1,334,761 

626,266 

1,499,214 

1,215,002 



45 

195 

522 

2,023 

4,601 

12,124 
13,295 
30,066 
9,591 
22,387 

2,417 
8,553 



242,285 

437 

866 

1,360 

2,260 

5,697 

16,490 
23,004 
61,425 
24,342 
25,192 
7,138 
18,540 
24,723 
30,711 



91,529 

168 

159 

461 

1,014 

2,332 

6,082 

8,239 

31,008 

12,710 

22,489 

3,748 
3,119 



630,791 

C) 

162 

202 

1,297 

2,791 

6,368 
11,665 
35,903 
25,098 
131,273 

119,251 

53,723 

135,757 

107,089 



Number of 
returns 



(5) 



11,201 
119 

430 
1,091 
2,038 

3,039 

1,810 

2,203 

235 

128 



353 

401 
770 

1,602 
1,122 
1,155 



(=) 



4,395 
1 

230 
324 

730 

1,203 

681 

957 

108 

52 

3 
1 



(') 






(Thotiumd 
dottmra) 



(6) 



156 
259 
415 

580 
509 
625 

lib 
104 



{') 



461,052 
148 

586 
2,800 
10,327 

27,097 
32,518 

U2,310 
69,085 

142,390 

21,041 
22,676 



420,746 
1,104 

2,808 
1,769 
7,499 

24,217 
34,641 
110,762 
47,014 
61,060 

5,937 
23,277 
33,446 
66,771 



288,367 

(') 

(') 

127 
1,091 
3,759 

15,950 

15,154 
99,010 
46,578 
80,520 

20,719 
5,251 



(') 



980,300 

{') 

581 
2,494 
2,795 

9,869 
18,930 
65,773 
43,656 
179,663 

141,781 

62,145 

190,497 

260,136 



(ThaatMtd 
dotUr*) 



(7) 



86,364 

1,584 
1,809 
2,513 
4,720 
6,761 

13,812 
U,689 
23,052 
6,393 
10,533 



57,918 

1,031 
1,912 
2,461 
2,421 
9,377 

7,506 
9,463 
10,204 
9,273 
3,465 



0) 



51,040 

577 

753 

1,353 

3,026 

1,490 

5,914 

11,695 

13,690 

6,105 

1,330 



C) 



60,499 

1,223 

216 

5,552 

7,968 

7,560 
8,429 

10,570 
1,710 

10,061 

6,579 



(') 



Income 
tax 



(Thcamand 
dotUrm) 



(8) 



135 

410 

1,404 

5,869 
7,582 
51,685 
33,793 
70,119 

10,704 
10,365 



432 

396 

1,126 

5,794 

6,469 

39,160 

18,543 

23,511 

1,202 

5,610 

8,663 

17,358 



125,707 



169 
714 

3,206 
4,631 
42,829 
22,258 
38,452 

10,720 
2,677 



452,431 



155 
206 
536 

2,829 
7,099 
28,277 
20,785 
83,365 

65,591 

29,105 

87,259 

126,238 



(') 



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



CORPORATION INCOME TAX RETURNS, 1963 



m 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 






Total 
assets 



dolUrmi 



(Thouaand 
dollmra) 



Current 

assets 

other than 

inventories 

dottmrm) 



Depreciable 
assets 



(Thdu»mnd 
dolUra) 



Current 
liabilities 



(Thcutafid 
dollmra) 



Net 
worth 



(Thoitamnd 
cte/iaf J 



Coyt of 
property 
used for 
investjnent 
credit 

(TttotiMMnd 
dalUrmj 



yANUrACTURING- -Continued 

Apparel and Other Fabricated Textile Products 

Total 

Under $10,000 

»10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Lumber and Wood Products. Except Furniture 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Furniture wTirt Fixtures 
TDtal 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(10) 



(11) 



(13) 



(14) 



(15) 



(16) 



Paper and Allied Products 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



Business receipts not reported. 



1,722 
3 

(') " 
151 
267 

376 

2<U, 

449 

92 

65 



(') 
129 

267 

356 

268 

53 

30 

1 
2 
2 

1 



869 

{') ' 
117 

233 

137 

254 

65 

38 



200 

221 
54 
59 

22 
6 



(') 



53,455 

2 

(') 
502 
1,727 

2,924 
4,602 

12,749 
4,874 

12,139 

7,544 
5,978 



(^) 
5,718 

2,721 
5,745 

11,375 
8,235 

12,198 

741 

2,435 

17,559 

36,744 



(^) 
945 

1,885 
1,949 
9,867 
5,111 
15,663 

4,472 
2,346 



322,711 



700 

2,419 

3,665 

4,041 

25,449 

50,060 
28,298 
97,505 
110,061 



(') 



9,681 
7,059 
16,551 
66,789 
U2,978 

399, 8U 
538,488 

1,850,199 
725,152 

1,475,289 

199,115 
360,581 



11,811 



6,125,393 

12,753 
10,761 
31,900 
37,606 
107,241 

371,310 
494,198 
1,310,319 
622,831 
670,505 

327,885 
528,363 
859,193 
725,285 



1,705 
5,005 
15,632 
28,079 
62,759 

210,669 
270,064 
1,000,259 
416,692 
718,956 

115,889 
77,342 



(') 



11,737,948 

5,306 

8,211 

29,511 

62,695 

131,363 

248,825 

870,881 

612,923 

2,430,364 

2,088,053 

959,515 

2,210,381 

2,060,210 



2,109,880 

1,532 

1,684 

3,503 

11,234 

34,104 

99,286 
186,465 
695,599 
281,555 
569,474 

73,064 
152,318 



1,222,571 
1,153 
1,336 
3,622 
6,172 
22,972 

88,137 
120,706 
330,987 
130,486 
U3,480 

44,287 
109,328 
134,165 

85,320 



( = ) 



31,461 
22,349 



1,638,162 

( = ) 

733 

1,034 

4,468 

10,950 

27,835 

52,579 

198,505 

104,574 

316,779 

253,725 
119,669 
280,849 
265,827 



(^) 



2,343,093 

2,719 

3,526 

6,825 

30,766 

62,203 

206,064 
241,824 
822,935 
312,128 
476,633 

82,809 
88,812 



4,558 
1,852 
8,170 
14,382 
37,793 

134,668 
164,858 
428,430 
201,047 
168,289 

121,855 
105,487 
124,899 
174,819 

7,841 



833,865 1,149,133 

648 
1,862 
4,053 
6,476 
16,469 

62,840 

39,115 
297,334 
125,615 
175,643 



92 

963 

4,497 

9,633 

25,746 

91,214 

99,210 

402,736 

160,611 

231,828 

52,819 
19,752 



(=) 



2,492,726 

681 

4,309 

7,197 

23,222 

54, 6U 

82,111 

305,599 

154,173 

492,042 

373,068 
207,144 
399,604 
386,401 

(') 



1,248,514 

1,361 

1,996 

10,840 

24,048 

47,516 

130,558 
136,703 
363,830 
123,315 
265,492 

33,468 
108,229 



1,158 



3,544,069 

6,807 
9,233 
19,360 
28,249 
69,287 

210, U4 
279,502 
711,111 
330,632 
374,907 

156,616 
281,079 
371,918 
691,687 



1,245,681 

952 

1,623 

8,462 

13,245 

27,696 

32,176 
118,952 
339,325 
190,813 
3U,479 

52,283 
45,675 



(') 

4,874 

2,231 

18,735 

35,753 

75,242 

167,008 

511,287 

381,395 

2,067,161 

1,998,801 

908,447 

2,048,324 

1,632,978 

(^) 



2,422,105 

1,450 
2,633 
7,433 
19,641 
57,644 

195,363 
270,174 
893,282 
315,741 
470,098 

64,355 
123,690 



1,342,573 
2,605 
3,055 
6,344 
9,564 
38,062 

112,4W 
156,349 
386,167 
159,054 
123,654 

58,379 
82,676 
122,991 
73,569 



2,690 



787,232 

179 
2,880 
4,891 
15,693 
22,434 

77,352 
104,901 
299,823 
111,639 
122,740 

15,639 
9,022 



(^) 



1,679,127 

(') 

2,724 

2,753 

7,252 

25,021 

49,938 

71,266 

251,328 

123,527 

333,676 

221,961 
102,992 
250,813 
234,021 

(') 



2,573,658 

6,767 
2,043 
4,222 
30,042 
50,131 

154,284 
215,370 
798,484 
358,024 
767,825 

110,326 
167,294 



3,509,941 

6,779 
4,244 
17,363 
U,924 
47,570 

173, 2U 
250,535 
703,235 
365,923 
471,064 

153,264 
252,537 
380,963 
646,716 



11,555 



1,731,116 

1,002 
1,327 
8,130 
5,606 
23,745 

95,798 
108,172 
555,980 
259,143 
504,493 

98,249 
54,572 



(.') 



7,520,621 

( = ) 

251 

2,895 

7,937 

23,743 

62,332 

120,257 

497,015 

411,392 

1,196,148 

1,353,183 

605,777 

1,553,528 

1,678,883 

(') 



(18) 



99,443 

22 
U6 
105 
694 
5,233 

11,560 
11,421 
24,543 
10,325 
23,404 

3,530 
8,460 



245,127 

62 

39 

744 

1,149 

4,317 

21 ,701 
24,318 
67,830 
18,623 
20,082 

5,716 
15,431 
33,196 
31,643 



79,888 

103 

277 

1,195 

2,114 

2,153 

4,592 
5,865 
25,898 
10,157 
22,407 

3,230 
897 



541,752 



434 
2,995 
5,323 

6,802 

15,758 

37,755 

25,546 

U3,246 

92,493 
24,977 
110,408 
84,582 

(^) 



Foot«>tes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



112 



CORPORATION INCOME TAX RETURNS. 1963 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Uajor industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



dotUrw) 



Cost of 
sales and 
operations 

(Thoumm»d 
doltmr*) 



Depreciation 






Number of 

returns 



(Thoammnd 
doiUrt) 



Income 
tax 



(Thoumat 
doltmn 



lUNUFACTURINC— Oontinued 

FrlntiiK. Pub^^'*>'^yy ami Allied IjduBtrles 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Cbemioala and Allied Products 



Total 

Dnder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Petroleum Refining and Related Industries 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under 45,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Rubber and mscellaneous Plastics Products 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$■^0,000,000 under $100,000,000... 
$100,000,000 under $250,000,000.. 
$250,000,000 under $500,000,000.. 
$500,000,000 under $1,000,000,000 
$1,000,000,000 or more 

Business receipts not reported... 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



21,275 

1,900 
1,7U 
2,280 
3,128 
3,601 

4,188 

1,838 

1,601 

186 

177 

19 

10 



10,804 

1,341 

811 

866 

958 

1,279 

1,997 

1,276 

1,471 

219 

180 

30 

33 

12 

6 



1,259 



270 

184 

208 

58 

49 

12 
6 



(') 



295 
282 
322 
679 
518 

925 
514 
552 

111 
47 

7 
3 
1 
2 
2 



15,553,457 

6,514 

28,635 

83,725 

229,819 

514,646 

1,327,194 
1,272,756 
3,237,962 
1,274,488 
3,650,127 

1,295,251 
1,508,927 
1,123,413 



32,706,068 
4,606 

ij,4.;3 

31, ISO 
69,661 
186, 520 

661,678 

909,653 

3,176,319 

1,491,436 

3,798,031 

2,124,688 
5,004,366 
4,618,256 
4,407,103 
6,209,128 



41,812,388 

8,608 

32,851 

94,016 

125,244 

445,741 

417,869 

1,161,261 

811,281 

880,290 

2,133,029 

5,188,105 

30,509,049 



8,704,428 

1,062 
4,937 
11,605 
48,384 
74,440 

300,746 
392,557 
1,156,275 
750,750 
980,312 

440,167 

404,029 

414,745 

1,635,529 

2,088,890 



10,271,830 

4,879 
18,234 
53,256 

137,950 
319,494 

867,508 
873,112 

2,176,935 
868,876 

2,368,108 

745,615 
986,457 

851,404 



19,484,109 

3,572 

7,767 

19,778 

45,151 

121,448 

439,847 
633,377 

2,225,652 
961, 273 

2,194,337 

1,115,061 
2,568,643 
2,829,001 
2,812,345 
3,506,857 



28,325,562 

(^) 
4,703 

24,908 

69,106 
95,355 
359,328 
366,496 
933,697 

640,695 

646,882 

1,354,932 

3,456,390 

20,373,048 



5,929,375 
635 
3,U1 
7,453 
28,965 
52,292 

207,118 
282,920 
802,034 
554,336 
688,789 

313,622 

215,753 

3U,469 

1,038,464 

1,419,394 



406,005 

424 
1,226 
2,594 
7,256 
16,360 

34,098 
31,135 
78,192 
31,838 
100,449 

27,620 
49,800 

24,412 



1,658,954 

748 

361 

1,164 

2,396 

5,526 

14,722 
19,158 
68,423 
47,894 
157,838 

90,483 
278,040 
203,298 
303,958 
464,726 

215 



1,772,022 



1,843 

3,894 
3,123 
12,629 
12,043 
39,316 

30,382 

36,694 

U7,055 

213,967 

1,300,062 

(=) 



297,438 

197 

178 

743 

2,179 

2,698 

9,022 
12,013 
30,804 
20,031 
25,654 

15,033 
16,232 
11,913 
57,784 
92,710 



13,459 

690 

810 

1,056 

1,981 

2,541 

2,952 

1,537 

1,412 

169 

158 

19 
9 
3 



(^) 






187 
161 
169 
38 

41 

12 
6 
6 



2,781 

(') 

165 
431 
309 

736 
445 
466 
78 
39 

7 
3 
1 
2 
2 



1,158,207 

1,133 
2,733 
3,100 
9,299 
21,319 

55,572 
72,375 
211,392 
106,114 
369,088 

127,839 
130,565 
44,583 



6,552 


3,965,675 


205 


96 


346 


972 


260 


536 


513 


2,065 


853 


11,059 


1,587 


30,849 


987 


41,569 


1,320 


185,142 


205 


122,401 


165 


409,875 


30 


253,343 


31 


750,897 


12 


428,512 


6 


362,412 


4 


1,365,874 


) 


(') 



2,689,362 

(^) 
(') 

1,722 

5,979 
7,174 
17,617 
15,234 
50,174 

31,291 
22,313 
83,442 
132,697 
2,320,869 



575,608 

'^ 

(') 

894 
3,936 
1,863 

15,355 
17,612 
90,662 
34,532 
61,613 

19,638 
22,469 
26,683 
70,457 
209,798 



127,893 

4,373 
4,529 
6,509 
8,816 
14,408 

23,023 
11,540 
19,258 
5,981 
10,073 



3,403 
14,296 



31,969 



4,454 

2,495 

481 

2,162 

9,276 

7,010 



4,470 



250 

442 

497 

1,717 

4,853 

14,951 
27,073 
93,695 
46,976 
180,699 

64,079 
63,823 
21,189 



^4,390 


1,899,069 


5,082 


1 


2,057 


236 


5,561 


76 


8,964 


506 


10,915 


2.892 


6,010 


8,733 


18.569 


15,369 


32,765 


83,365 


11,054 


59,196 


10.178 


203,218 


_ 


124,385 


12,269 


378,664 


- 


218,732 


- 


177,293 


- 


626,203 



978,357 

^') 

{') 

455 

2,333 
2,955 
7,707 
7,256 
23,135 

13,455 
10,437 
33,450 
31,086 
845,892 



>4,196 


273,764 


647 


- 


460 


- 


2,155 


93 


3,983 


783 


3,958 


397 


6,673 


3,804 


2,587 


6,955 


12,592 


42,770 


1,067 


17,179 


8,795 


30,419 


_ 


7,674 


- 


10,904 


- 


13,333 


- 


31,989 


- 


107,464 



(') 



V) 



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



CORPORATION INCOME TAX RETURNS, 1963 



ACTIVE CORPORATION RETURNS 



113 



Table 5 . —SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



dotl»rt) 



Total 
assets 



(Thotitiutd 
dolUrt} 



Inventories 



(rhtMjamd 
dollmrt) 



current 

asset:i 

other than 

inventories 

(Thauaand 
dolUrt) 



Depreciable 
assets 



(Thoanand 
dollmraj 



Current 
liabilities 



(TtM}unu)d 
dotUtm) 



Net 
worth 



(Thouaand 
dollata) 



Cost ot" 

property 

used for 

investment 

cTL^dit 

(Thouaand 
dotlara) 



UiNUFACTUHI NO— ConU nued 
Prijtiiig. Publishlpi; and Allied Industries 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or jnore 

Business receipts not reported 

Chemicals and Allied Products 



Total 

imder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Petroleum Refinljifl and Related Industries 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Rubber and Mlacellaneotia Plastlca Producta 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Kjsiness receipts not reported.... 



(10) 



Ul) 



(13) 



(14) 



(15) 



(1°) 



(IV) 



(13) 



129 
271 
529 

964 

637 
666 
118 
121 

16 
9 
3 



(^) 



1,635 
<^ 

r) 

113 

382 
280 
452 
108 
116 

26 
31 
11 



(') 



(') 



(^) 



145 
127 
190 
43 
25 

5 

3 
1 
2 
2 



246,608 



793 
3,115 
1,942 

10,596 

12,778 
39,650 
15,058 
75,875 

30,286 
37,017 
17,449 



(^) 



1,839,629 

^V 
'^> 
(^) 
2,070 

10,057 

4,278 

16,518 

20,950 

107,013 

70,793 
312,619 
177,080 
164,949 
950,324 



2,065,188 
(^) 



2,036 

7,0U 
12,247 

16,639 

16,204 

68,496 

138,580 

1,803,934 



(') 



1A1,937 



(') 

730 

1,626 

7,897 

2,933 

10,565 

2,943 
5,628 
8,035 
38,157 
62,654 



11,083,804 

22,214 
40,879 
54,819 
132,239 
292,360 

699,800 
714,093 

2,089,046 
904,810 

2,824,871 

1,275,021 

1,118,904 

892,802 



21,946 



29,146,092 

31,361 
U,821 
35,367 
76,544 
152,312 

351,147 

554,796 

1,962,193 

1,173,831 

3,121,844 

1,771,109 
4,999,580 
3,881,264 
4,335,176 
6,595,296 

92,451 



51,109,715 
(') 
14,758 

27,878 

59,123 

66,908 

208,237 

210,820 

802,767 

704,930 

900,038 

3,022,098 

5,401,839 

39,688,666 

(') 



6,124 
4,621 
15,699 
33,105 
54,664 

162,840 
201,975 
643,395 
387,238 
709,041 

353,704 

444,416 

290,650 

1,224,330 

1,701,784 



1,279,835 

1,242 
3,959 
6,U9 
13,503 
28,748 

69,607 

72,323 
269,472 
121,189 
342,534 

173,660 
91,312 
85,120 



1,047 



4,924,482 

6,130 

2,241 

5,764 

15,567 

27,436 

74,448 
1X4,017 
412,301 
239,034 
642,962 

278,148 
818,014 
673,802 
775,665 
832,119 

6,834 



(') 
1,275 

3,556 

9,747 

30,398 

34,623 

103,349 

118,714 
106,299 
228,021 
499,978 
2,375,652 



424 

735 

1,511 

4,947 

8,669 

30,482 
41,164 

134,778 
95,047 

169,728 

105,469 

85,560 

61,824 

349,038 

432,473 

(^) 



11,324 
14,174 
20,306 
54,724 
113,711 

288,169 
301,308 
830,441 
354,884 
963,927 

573,594 
407,036 
312,979 



8,175,278 

3,904 
3,226 
7,370 
18,830 
46,980 

145,386 
219,017 
737,928 
353,568 
922,840 

489,531 
1,348,857 
1,224,155 

984,866 
1,632,723 

36,097 



12,341,112 

4,843 

7,686 

26,080 
27,150 
92,308 
76,738 
305,160 

165,821 

224,619 

566,212 

1,270,248 

9,574,203 



995 

878 

9,367 

13,709 

16,290 

59,458 
71,510 
226,199 
134,812 
227,439 

109,796 
74,401 
112,832 
342,465 
563,873 



(') 



5,519,604 

6,469 
14,661 
33,281 
96,768 
199,897 

437,857 
438,932 

1,073,211 
456,971 

1,342,185 

388,911 
598,296 
423,029 



9,136 



13,762 
4,193 
11,963 
37,097 
84,873 

164,754 
263,783 
987,375 
699,829 
1,936,708 

1,154,588 
3,129,067 
2,529,04i 
4,103,521 
6,276,355 

10,776 



41,038,710 
(^) 
11,007 

23,562 

46,783 
41,041 
134,785 
145,744 
641,033 

556,464 

697,674 

3,227, U7 

5,312,613 

30,199,888 

(') 



5,099 

2,501 

6,869 

23,876 

37,721 

86,582 
124,078 
385,585 
218,809 
337,448 

212,577 
212,960 
146,187 
870,181 
1,124,400 

(') 



2,615,645 

8,169 
10,100 
19,364 
38,938 
75,569 

199,791 
192,623 
522,845 
185,354 
575,978 

308,101 
282,626 
188,472 



7,715 



5,294,832 

U,048 
3,129 
12,377 
19,884 
44,635 

118,873 
188,809 
560,326 
234,021 
614,487 

310,954 
831,827 
837,693 
582,379 
91A,374 

10,016 



7,231,177 



9,730 

24,490 
20,339 
75,789 
42,137 
199,887 

117,025 
160,239 
340,096 
642,746 
,593,517 



1,256,137 

3,310 
1,432 
5,462 
8,436 
21,495 

59,303 
69,369 
182,345 
U9,816 
170,443 

68,868 
48,583 
76,753 
168,790 
248,836 



6,405,059 
7,579 
16,257 
12,386 
49,330 
140,166 

363,924 
396,711 

1,229,312 
567,906 

1,823,804 

669,882 
621,982 
499,772 



(') 



18,503,432 

6,009 
3,798 
7,884 
28,167 
52,258 

183,319 
269,663 
997,009 
652,406 
1,882,960 

1,225,940 
3,459,365 
2,359,381 
2,637,424 
4,682,383 

55,466 



36,831,396 

(') 



4,699 

23,567 
32,307 
93,954 
121,579 
399,398 

391,276 

459,315 

2,033,216 

3,653,539 

29,612,618 

(') 



3,578,294 

1,758 
2,416 
3,876 
12,529 
15,709 

67,677 

89,049 

366,214 

194,631 

408,385 

185,249 
247,928 
114,646 
794,612 
1,070,734 



402,487 
1,684 
1,410 
3,313 
4,982 
16,220 

38,639 
45,458 
76,064 
32,774 
91, UO 

30,932 
44,357 
U,ff77 



1,400,829 

993 

238 

3,825 

2,221 

U,647 

11,089 
24,241 

104,432 
63,554 

133,076 

56,202 
178,643 
2U,960 
187,222 
408,486 



1,514,139 



2,939 

4,512 
2,207 
6,715 
9,152 
21,917 

32,803 
36,804 
125,460 
153,763 
1,112,733 



307,338 

3,oeo 

3U 

104 

3,4i9 

1,546 

10,112 
17,477 
36,723 
17,871 
23,972 

12,210 
16,439 
9,168 
56,838 
92,564 

(') 



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



114 

ACTIVE CCWPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



dollmra) 



Cost of 
sales and 
operations 



Depreciation 



(Th€u»mitd 
dolUra) 



Net income 



Number of 

returns 



doiUrm) 



(ThauuMnd 
dolUrm) 



Income 
tax 



(Thouaand 
dollar*) 



(1) 



lUNHFiMrrniUNG— Continued 

Leather and Leather Products 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or ncre 

Business receipts not reported 



Stone, Clay, and Glass Products 

Total 

Dnder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 urrier $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Primary Metal ipdUBtrlefl 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 i 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Fabricated Metal Products, except Ifachlnery 
and Transportation BjUlproent 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



3,030 

211 

201 
290 

678 
496 
818 
152 
42 
3 



(') 



8,083 

258 

305 

519 

1,050 

1,232 

2,091 

1,113 

1,173 

137 

108 

14 

10 

4 

2 



(') 



166 
345 

608 

744 
750 
953 
185 
153 

27 
25 



Business receipts not reported. 



19,271 

896 

701 

1,424 

2,000 

3,292 

4,485 

2,559 

3,007 

356 

208 

17 

8 

4 

2 
312 



4,917,463 

6,268 

15,777 
42,885 

215,280 
355,499 
1,640,187 
1,001,695 
724, 816 
171,729 
743,204 



11,899,244 

1,106 

5,151 

19, 787 

80,470 

174,816 

676,479 

777,430 

2,160,901 

986,517 

2,145,685 

973,807 
1,541,364 
1,103,979 
1,251,752 



6,532 
26,137 
92,097 

241,812 

515,719 

2,164,479 

1,306,523 

3,198,007 

2,030,633 
4,321,493 
1,153,323 
5,694,498 
7,723,683 



3,332 

12,059 

50, 198 

U7,389 

484,533 

1,427,422 
1,811,759 
6,154,698 
2,479,316 
4,199,470 
1,166,949 
1,178,071 
1,340,094 

2,087,695 



3,828,642 



11,207 
33,090 

166,347 
269,152 
,306,514 
836,564 
541,369 
112,427 
547,032 



4,129 
13,457 
52,979 
115,203 

459,022 
X2,086 

1,519,443 
698, 381 

1,404,528 
593,592 

1,025,158 
750,916 
764,305 



20,265,704 



4,431 
17, 168 
58, 201 

171, 616 

387, 239 

1,663,784 

1,040,825 

2,436,354 

1,534,862 
3,181,265 

831,517 
3,784,106 
5,152,725 



3,222 
8,287 
32,931 
95,490 
321,491 

992,061 

1,332,492 

4,556,273 

1,845,930 

3,050,183 

821, 921 

792,927 

996,157 

1,510,274 



55,341 

228 

102 
584 

3,133 
4,309 

17,107 
8,002 
8,331 
2,913 

10,519 



64 

429 

1,262 

3,780 

8,812 

29,329 
30,609 
82,506 
41,793 
116,377 
77,831 
81,123 
43,210 
70,768 



1,479,688 



321 

837 

3,116 

5,467 
11,183 
52,411 
28,356 
96,388 
93,941 
183,532 
51,074 
369,611 
583, 154 
49 



600,577 

590 

863 

2,210 

5,554 

15,255 

35,241 

38,117 

119,723 

47,352 

100,759 

40,049 

36,44.3 

44,182 

114,129 
110 



2,107 

(') 
(^) 

148 
114 

522 

396 

668 

129 

41 

3 

3 



223 
604 
734 

1,646 
965 

1,016 
132 
95 

14 
10 



3,214 



(3) 



187 
406 

627 
619 
799 
163 
132 
24 
22 



13,313 

217 

252 

577 

1,099 

2,387 

3,470 

2,231 

2,543 

298 

183 

17 

8 



(') 



184, 236 

{') 
(') 

378 

3,899 
10,310 
41,649 
38, 126 
46,142 

13,738 
29,472 



1,026,996 



2,267 
4,448 
6,807 

27,099 

41,050 
122, 918 

63,234 
189, 287 

94,767 
187,397 
160,216 
127,252 



1,351,446 

(^) 

(') 

630 
3,958 

12,775 
21,431 
103,375 
61,422 
198,622 
159,274 
226,584 
100, 502 
505,074 
451,813 



148 

356 

1,400 

5,750 

21,479 

63,666 

80, 161 

329,956 

152,796 

297,730 

82,250 

112,171 

79,974 



0,590 



33,057 

863 

225 

1,601 

11,223 
2,870 

11,427 

2,642 

379 

1,7U 



(') 



68,814 

1,476 
1,707 
1,716 
5,689 
7,107 
8,645 
7,955 

15,931 
1,191 

17,134 



{') 



81,814 
763 

1,473 
2,433 

2,202 
6,948 
27,544 
14,395 
13,484 

1,124 
10,083 



155,701 

2,938 

2,308 

6,386 

8,910 

14,345 

25,115 

12,384 

47,097 

15,077 

20,087 



62 
93 

642 
1,166 
14,095 
17,601 
23,092 
6,072 
U,924 



484, 366 

209 

881 

1,384 

7,452 
14, 579 
53, 542 
30,373 
93,562 
47,582 
95,789 
77,903 
61,068 



169 
727 

3,609 
6,444 
48,764 
29, 203 
98,613 
77,089 
110, 513 
49,894 
237, 556 
229, 136 



41 

199 

1,275 

4,241 

18,270 
25,874 

140,273 
73,470 

144,305 
39,184 
56,936 
40,609 

40,793 



(') 



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



CORPORATION INCOME TAX RETURNS, 1963 



115 



ACTIVE CORPORATION RETURNS 

Table 5 



SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY MAJOR INDUSTRIAL GROUP— Continued 



BY SIZE OF BUSINESS RECEIPTS, 



Major industrial group, and size of bvisiness receipts 



Distributions to stock- 
holders except in ovm 
stock 



Nianber of 
returns 



(Thau»and 
dolUft) 



Total 
assets 



(Thousand 



(ThoiiMtnd 
dolUraj 



Current 

assets 

other than 

inventories 

( ThouMMitd 
dolUrai 



Depreciable 
assets 



(Thoaaand 
dolUra) 



Current 
liabilities 



(ThouMMltd 

dotUrm) 



Net 
worth 



(ThouMMnd 
dotlmtm) 



Cost of 
property 
used for 
investment 
credit 
(Thouaand 
dolt*t*i 



lUNUFACTUHlNG- - Continued 

Leather and Leather Products 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Stone, day, and Glass Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Primaiy Metal Industries 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Fabricated Metal Products, except Machineiy 
and Transportation Bjuipment 



(10) 



(11) 



(12) 



(13) 



(W) 



(15) 



(16) 



(IV) 



(') 



3 
45 
166 
189 
60 
21 



(') 



271 

269 

395 

80 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



Business receipts not reported. 



1,U0 



(') 



198 

153 

357 

97 

98 

23 

21 

3 



3,338 



(^) 
(^) 



396 
704 
620 

1,057 
180 
138 

16 



51,283 

(') 



557 
4,451 
8,817 
5,632 
5,130 

7,753 
18,937 



(^) 
(') 
6,410 

1,301 

5,300 

15,927 

11,554 

46,167 

43,466 
75,727 
66,406 
45,396 



661,269 



2,505,485 

(') 

9,696 

6,020 
20,959 

83,188 
155,910 
671, 164 
477,885 
413,424 

115,725 
546,332 



(') 



10,327,015 

3,915 
10,265 
18,207 
76,067 
136,966 

455,270 
490,727 

1,376,990 
722,779 

2,295,876 

1,207,021 

1,406,254 

930,370 

1,183,953 



(') 

206 

1,981 

1,988 

16,726 

11,094 

36, 628 

115,213 
75,585 
13,155 
195,515 
193,086 



(') 
(^) 

248 

1,996 

5,038 

8,056 

39,213 

16,834 

53,393 

24,745 

46,636 

29,785 

59,922 



(') 



13,736 
18,646 
53,983 

111,929 
259,877 

1, 230, 597 
741,833 

2,398,889 

3,235,276 
3,936,652 
1,005,899 
7,257,515 
9,797,640 

10, 552 



14,140,070 

14,359 
19, 296 
37, 983 
96, 550 
292,450 

728,305 

917,280 

3,273,699 

1,383,045 

2,872,543 

861,349 

969,418 

1,000,893 

1,662,611 
10,289 



797, 32A 
(') 
1,557 

1,162 
5,498 
25,112 
55, 199 
224,616 
163,846 
140,651 

31,144 
148, 120 



(') 



194 

995 

1,979 

10,791 

19, 522 

62,737 
71, 592 
198,801 
121, 189 
302,648 

171,939 

258,303 

83,406 

231,169 



5,683,662 



1,412 
1,918 
4,860 

16,601 

52,551 

251,635 

196, 538 

628,616 

409,613 

968,123 

221,765 

1,134,583 

1,794,693 

24 



3,663,791 

1,597 

2,378 

5,735 

16,989 

62,401 

154,591 
234,618 
926,089 
404, 740 
834,066 
237,535 
203,509 
249,491 

329,055 
997 



1,0U,953 
(^) 
4,448 

2,850 
8,777 
33,331 
66,498 
300,141 
187,597 
134,272 

32,824 
241,958 



(') 



2,114 
2,722 
6,456 
26,077 
47,283 

159,075 
188,704 
527,962 
215,589 
587,901 

210,002 
392,263 
284,747 
248,759 

(') 



3,870 
8,727 
17,915 

49,991 
99, 539 
405,238 
235,842 
698,888 

470,098 

738,339 

223,392 

1,531,718 

2,600,056 

274 



4,493,755 

3,393 

5,392 

14,118 

38,299 

109,636 

297,016 

348,976 

1,171,393 

482,625 

964,012 

254,110 
296,295 
248, 566 

254,664 
5,260 



696,910 

2,669 

1,673 
8,470 

38,127 

54,800 

214,081 

107,280 

108,341 

44,785 
114,342 



(') 



831 

6,450 

14,550 

46,765 

109, 150 

355,003 
395,732 

1,054,200 
602,080 

1,953,224 

1,299,099 

1,281,560 

682,687 

1, 106, 597 



(') 



3,557 

6,940 
12,384 
57,298 

71,064 

168, 809 

721,562 

460, 389 

1,645,967 

1,725,111 

3,297,995 

874,148 

7,225,954 

10,829,711 

313 



7,909,551 

8,347 
11,394 
25,843 
58,846 
174,620 

411,006 
472, 307 

1,649,287 
660,023 

1,461,517 

544,716 
495, 542 
536,363 

1,396,313 
3,427 



722,869 

(') 

1,830 

2,215 
5,653 

34, 588 

58, 162 

285,689 

141,581 

94,998 

23,734 
74,021 



(^) 



1,731,649 

708 
3,800 
4,286 
21,025 
39,913 

125,260 
147,601 
356, 595 
140,394 
329,406 

108, U7 
164,290 
125,185 
163, 186 



(') 



5,457,453 
1,811 

4,424 
4,531 
17, 635 

35,660 

66, 866 

313,660 

202,9Cki 

419,579 

360,900 
645,994 
U3,577 
874,678 
2,364,413 

821 



3,395,236 

4,983 

5,561 

11,210 

40,497 

87,314 

234,962 
310,945 
994,002 
367,853 
580, 580 

149, 192 
167, 572 
202,938 

233,161 
4,466 



1,437,294 

(') 

6,265 

2,873 
10, 173 

39,354 

81,937 

324,769 

296,025 

259, 049 

81,058 
331,612 



(') 



6, 972, 268 

1,905 

1,542 

8,133 

31,919 

60,078 

234, 808 
262,300 
835,934 
458, 193 
1,437,450 

861, 943 

1,094,014 

749,077 

379, 301 



(^) 



18, 671, 170 
2,180 



9,665 



8,549,235 

2,505 
6,844 
13,664 
23,139 
133,804 

370,719 
470, 136 

1,815,393 
844,980 

1,935,538 
618,402 
624,560 
701, 110 

981,379 
2,062 



(IS) 



4,731 


72 


11,486 


688 


22,461 


1,199 


61,177 


7,003 


154,691 


8,446 


758,940 


55,245 


437,877 


26,654 


1,587,113 


110,114 


2,301,486 


75,904 


2,389,909 


144,187 


724,369 


8,385 


4,375,055 


338,641 


5,829,530 


378,354 



f) 62 
41 
337 
1,354 
4,243 
U,214 
9,498 
9,906 

3,625 
9,542 



626, 598 

168 

482 

2,089 

2,802 

4,566 

32,236 

30,379 
80,073 
47,437 
186,654 

63,247 
65,100 
48,704 
62,661 



1,1^7,772 



454,843 . 

358 

3,451 

1,800 

5,771 

14,462 

27,754 

42, 206 

108, 593 

39,761 

79, 327 

26, 118 
32,771 
32,348 



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



116 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major Industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



(Thoutmnd 



Cost of 
sales and 
operations 

dollmra) 



Depreciation 



dotUra) 



Number of 

returns 



(Thouumnd 
dotl»i») 



(ThtMiumnd 
dollmruj 



I ncome 
tax 



lUNUFACTURINa— Continued 

Machinery, Except Electrical 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Electrical techinery, Bjuipment and Supplies 
Total T . . . 

Itoder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Motor Vehicles and Motor Vehicle Equipment 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Transportation Equipment. Rxceot Motor Vehicles 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



19,306 

897 

888 

1,817 

2,624 

3,742 

4,071 

1,967 

2,159 

383 

259 

48 
24 
4 
3 
2 



9,140 

840 

726 

609 

1,020 

1,170 

1,320 

1,0U 

1,448 

215 

197 

31 

21 

7 

3 

3 



2,012 



416 
313 
365 

61 
75 

12 
3 
9 



(') 



2,539 



(') 



152 
242 
398 

420 

332 

351 

95 

55 



30,004,435 

4,071 

14,586 

66,817 

191,106 

536,473 

1,327,767 
1,336,395 
4,335,911 
2,647,471 
5,469,377 

3,389,545 
3,860,454 
1,282,615 
1,969,774 
3,572,073 



27,547,085 

3,038 

12,142 

23,351 

71,685 

165,273 

434,297 

713,818 

2,856,447 

1,507,070 

4,043,149 

2,137,900 
3,086,609 
2,788,127 
1,640,791 
8,063,388 



32,341,621 

2,134 

10,945 
37,322 
134,152 
224,772 
845,296 
443,777 
1,537,514 

780,413 

572,982 

2,764,628 

572,140 

24,415,546 



20,348,351 
727 

5,225 
16,936 
56,274 

136,156 

241,345 

807,599 

696,977 

1,193,884 

928,760 

1,162,526 

3,086,403 

3,945,701 

8,067,516 



19,882,836 

3,156 

9,162 

42,066 

117,584 

344,900 

896,917 

925,945 

2,997,321 

1,827,307 

3,722,319 

2,289,601 
2,732,012 
729,629 
1,415,718 
1,828,199 



4,419 
8,781 
15,039 
51,983 
115,354 

304,309 

490,371 

2,004,690 

1,081,872 

2,942,4S6 

1,388,833 
2,152,020 
1,963,688 
1,116,193 
5,236,459 



22,281,440 

1,253 

6,948 
26,180 
95,534 
170,007 
612,491 
343,545 
1,161,124 

580,204 

448,694 

2,187,660 

417,807 

16,229,993 



1,264 

4,715 
13,092 
42,523 

103,827 

182,545 

630,792 

545,799 

967,368 

735,075 

929,557 

2,454,369 

3,218,722 

5,462,626 



1,050,879 

507 

766 

2,701 

7,112 

19,226 

36,391 
32,065 
96,002 
53,457 
146,021 

101,151 
115,666 
45,721 
78,569 
315,435 



533 

592 

720 

1,574 

3,726 

8,351 
12,581 
52,416 
29,053 
90,126 

55,331 
78,247 
54,220 
40,013 
242,368 

168 



900,787 
165 



685 
2,576 
3,062 

15,734 
7,291 

31,839 

23,402 
U,710 
78,803 
19,327 
702,468 



375,821 
352 

334 

799 

1,815 

3,603 
4,343 
13,689 
12,362 
19,627 
28,570 
23,990 
82,341 
63,570 
121,346 



U,303 

256 

274 

862 

1,609 

2,944 

3,029 

1,730 

1,889 

345 

233 

45 
23 
4 
2 
2 



139 
283 
192 
534 
741 

953 
795 
1,190 
181 
164 

30 

20 

5 

3 

3 









159 
210 

260 
244 
299 
67 
43 
12 



2,527,082 

218 

501 

3,985 

9,029 

25,002 

57,719 

74,153 

294,437 

191,052 

444,157 

289,059 
299,123 
106,676 
198,809 
522,950 

201 



1,798,259 

293 

747 

1,079 

2,881 

5,574 

18,514 
31,734 
154,675 
102,463 
250,297 

186,152 
232,736 
133,691 
84,680 
581,166 

586 



4,951,494 



( = ) 



178 


1,U5 


329 


4,917 


239 


7,387 


335 


53,994 


51 


23,535 


71 


96,U7 


12 


57,462 


3 


36,952 


8 


163,939 


1 


70,205 


4 


4,434,427 



(') 



920,045 

(') 
(') 

295 
2,328 

7,180 
7,222 
44,045 
37,413 
58,868 
55,383 
57,309 
124,882 
226,277 
298,353 



208,322 

3,521 
3,550 
9,909 
11,319 
11,043 

33,105 
13,955 
43,658 
10,353 
40,702 

13,029 
8,583 

2,673 



2,701 



188,475 

7,498 
3,510 
6,943 
14,859 
10,954 

15,971 
18,559 
39,932- 
12,125 

48,805 

591 

527 

5,196 



2,425 
457 
1,759 
1,028 
2,982 
1,623 
3,470 



( = ) 



(') 



64,664 
1,728 

1,808 
1,257 
6,585 

5,946 
7,887 
11,094 
9,292 

10,055 

2,597 
3,928 



(') 



a 

83 

745 

1,455 

5,805 

16,993 
25,928 

130,563 
92,255 

219,711 

142,636 
147,615 
54,690 
99,249 
315,351 



880,310 

62 

145 

187 

405 

1,521 

4,912 
10,579 
70,355 
50,354 
117,045 

92,777 
116,199 
69,258 
45,305 
300,970 



235 



2,540,254 



332 

1,611 

2,635 

25,975 

11,446 

45,371 

28,448 
19,167 
76,813 
36,471 
2,291,489 



(') 



448,226 



31 

722 

1,920 

2,712 

19,492 

18,098 

28,353 

24,855 

29,193 

62,027 

112,836 

147,966 



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



CORPORATION INCOME TAX RETURNS, 1%3 



117 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BV SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



NiBiiber of 
returns 



flhouaanrf 



Total 
assets 



f TTiousand 
dottmiaj 



(Thouimnd 
dclUta} 



current 

assets 

otlier than 

Inventories 

(Thouamnd 
doltmtt) 



Depreciable 
assets 



(Thou»»nd 
dotUtm) 



Current 
liabilities 



(Th^umand 
dolUraj 



Net 
worth 



(Thoumand 
doltart) 



Co.'Tt Of 

pi'operty 
used for 
investjnent 

credit 

(Thoumand 
dotUra) 



MANUFACTURINO— Continued 

Machinery, Except Electrical 

Total 

Under $10,000 

110,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1 ,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Electrical Machinery, Equipment and Supplies 

Total 

under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Motor Vehicles and >totor Vehicle Equipment 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Transportation Equipment, Except Motor Vehicles 



(10) 



(U) 



(12) 



(U) 



(K) 



(15) 



do) 



(17) 



T&tal. 



Uhder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



Business receipts not reported. 



192 
475 

799 
474 
803 
201 
183 

42 

21 



(') 



1,058 

1 
(') 



190 

130 

310 

64 

97 

24 

15 
5 

3 



(') 



(^) 
167 



9 
2 
9 
1 

4 

(') 



(') 
( = ) 



38 
55 
29 
28 



524 
1,950 

8,578 

7,287 

34,107 

27,784 

95,950 

83,517 

1U,548 

37,088 

54,145 

155,347 

(') 



(') 



1,453 
1,630 
9,142 
11,060 
43,000 

45,155 
65,777 
35,94S 
43,497 
256,824 

281 



1,523,291 



(.') 



(') 

4,284 

3,549 

24,184 

12,450 

5,654 

61,386 

18,525 

1,391,629 

(') 



195,357 



(') 

(') 

257 
2,624 
2,478 
9,296 

17,630 
19,463 
41,394 
40,627 
60,914 



24,014,460 

21,432 

18,722 

52,207 

119,883 

323,269 

731,191 

737,537 

2,837,559 

1,755,616 

4,506,330 

3,258,584 
3,362,850 
1,216,656 
1,589,776 
3,468,809 

14,039 



18,830,741 

15,900 
12,341 
25,116 
47,309 
103,255 

236,892 
392,958 

1,614,605 
940,107 

2,770,6U 

1,540,«.30 
2,152,261 
1,588,146 
2,066,272 
5,302,503 

21,832 



3,234 



16,263 

61,800 

97,125 

446,273 

254,831 

949,994 

483,439 

298,669 

2,142,521 

518,749 

16,760,711 



11,875,758 

6,458 

(') 

8,893 

11,299 

48,744 

96,808 
105,094 
455,922 
375,850 
697,464 

742,311 

788,382 

2,083,871 

2,235,438 

4,211,628 

I') 



6,664,188 

2,969 
2,234 

6,503 
21,662 
56,745 

150,888 
184,134 
803,249 
581,634 
1,426,054 

960,158 
891,071 
352,646 
511,962 
708,348 

1,911 



2,647 

3,343 

5,360 

12,335 

30,245 

76,348 
U3,262 
523,921 
297,328 
840,542 

454,403 
693,558 
517,344 
390,680 
1,319,130 

971 



4,104,593 

619 

3,435 

6,460 

29,662 
29,033 

147,231 
84,387 

271,611 

125,060 
102, U9 
576,350 
104,535 
2,624,061 



4,702,805 

2,072 
(^) 
1,820 
3,024 
13,818 

24,970 
33,671 
124,167 
100,554 
204,786 

195,599 
215,085 
567,193 
927,640 
2,286,053 



8,439,579 

5,942 

5,756 

18,260 

43,056 

128,768 

291,714 
302,940 

1,095,272 
641,980 

1,492,363 

1,081,276 

1,227,167 

398,925 

428,960 

1,272,197 

4,983 



2,605 
4,103 
7,737 
19,499 
40,632 

86,986 
149,697 
632,235 
356,064 
927,247 

496,538 
766,242 
624,619 
857,910 
1,996,810 

5,450 



7,922,925 

570 

2,891 

4,644 

26,504 
40,769 

156,543 
89,813 

339,814 

175,688 

76,902 

493,696 

95,839 

6,419,252 



1,155 
(') 

945 
2,962 
13,522 

27,608 
41,284 
169,761 
157,710 
259,822 

228,248 
372,242 
626,226 
668,478 
1,199,638 



(') 



12,476,100 

8,907 

12,326 

32,521 

82,133 

217,781 

457,809 
395,243 

1,312,283 
733,467 

2,118,438 

1,445,108 

1,339,686 

706,463 

912,503 

2,698,014 

3,418 



7,578,268 

9,047 
6,114 
8,438 
U,312 
33,951 

90,136 
119,926 
552,643 
349,151 
1,064,444 

640,109 
870,662 
630,770 
404,268 
2,782,401 

1,894 



12,411,985 

2,257 

6,529 

5,890 

29,697 

37,285 

194,043 

105,885 

408,493 

247,563 
192,093 
885,738 
190,300 
10,106,212 



5,096,045 

2,661 

('5 
6,093 
7,168 

19,868 

52,946 

45,465 
212,821 
167,991 
277,442 

329,849 
354,982 

1,229,776 
910,270 

1,475,754 

(') 



6,733 

6,725 

20,307 

35,352 

94,803 

230,244 
237,327 
748,973 
413,354 
1,003,544 

642,451 
647,371 
262,257 
307,579 
363,110 

1,777 



5,435,297 

5,020 

4,666 

8,010 

25,460 

45,286 

95,451 
133,857 
567,735 
273,427 
705,606 

305,851 
590,967 
555,160 
581,086 
1,531,836 

5,879 



4,972,003 

1,588 

4,894 

6,572 

27,833 
35,442 

U0,199 
73,448 

216,457 

129,667 
55,025 

367,758 

78,010 

3,835,089 



(') 



3,650 

(') 
2,406 
4,568 

14,043 

32,988 
44,924 
169,996 
119,560 
190,749 

168,156 
201,329 
656,538 
992,466 
2,025,050 

(') 



U,869,849 

10,230 
7,779 
15,283 
54,422 
155,905 

372,715 

402,101 

1,704,309 

1,144,U2 

3,002,204 

2,198,441 

1,990,004 

612,917 

886,962 

2,308,624 

3,811 



10,351,506 

1,089 
1,4U 
3,319 
6,865 
36,810 

101,904 
164,897 
776,346 
535,129 
1,707,444 

1,037,174 

1,208,543 

869,680 

956,481 

2,931,787 

12,624 



15,316,198 
456 

5,676 

6,283 

34,536 
51,245 
248,057 
157,906 
613,675 

310,380 

217,927 

1,363,323 

399,226 

11,906,977 



{') 



5,029,939 
'279 
( = ) 

408 
3,486 
19,441 

32,964 
41,408 
2U,880 
175,259 
410,230 

450,791 
514,358 
944,168 
995,292 
1,227,401 

(') 



(18) 



748,476 

765 

1,299 

3,266 

5,601 

16,298 

32,728 
34,688 
89,074 
47,185 
1U,855 

82,458 
99,982 
37,834 
41,757 
138,445 

221 



1,484 
911 
1,817 
2,366 
2,079 

7,468 
U,674 
46,947 
22,532 
79,323 

44,217 
75,784 
67,070 
32,762 
175,444 

49 



736,193 



797 

2,776 
3,028 

15,864 
6,062 

24,228 

12,501 
6,633 
54,569 
14,927 
596,533 



(') 



441,960 

1,385 

(h 

256 

340 

1,456 

2,419 
3,693 

13,845 
9,694 

U,893 

21,894 
20,624 
70,791 
98, 5U 
181,970 



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



118 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY MAJOR INDUSTRIAL GROUP— Continued 



BY SIZE OF BUSINESS RECEIPTS, 



Major industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



(Thouttnd 
dotUra} 



Cost Of 
sales and 
operations 

fTTtouawtd 
dotUrt) 



Depreciation 



(Thaunand 
dottarm) 



Number of 
returns 



(TItoaaand 
dotlaia) 



(Thouaand 
dollara) 



I ncome 
tax 



(Thauaand 
dollara) 



MANUFACTURING— Continued 

Scientific Instruments, Photographic 
Equipment, Watches and Clocks 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Miscellaneous tfanufacturlng Industries, 
Including Ordnance and Accessories 



(1) 



13) 



(5) 



(6) 



(7) 



Ce) 



Total 

I»ider $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



Manufacturing Not Allocable 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

TRANSPORTATION, COMMUNiailON, ELECTRIC, 
QAS, AND SANITARY SERVICES 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



3,968 

252 
193 
318 
618 
655 

696 

482 
63 



9,772 

1,022 

758 

872 

1,143 

1,746 

1,751 

1,003 

1,043 

100 

64 

7 

1 
1 



985 

190 

232 



121 
6 



56,291 

7,654 
7,635 
7,549 
8,874 
7,970 

7,267 

3,139 

2,962 

400 

374 

83 
62 

34 
15 
3 



958 

3,118 

11,110 

45,451 

92,340 

210,435 
318,932 
922,107 
436,267 
1,380,144 

822,322 
507,072 
292,488 
590,837 
2,117,386 



3,849 

12,726 

30,450 

83,699 

246,279 

575,922 
702,700 

2,090,407 
672,062 

1,339,863 

473,402 
227,398 
313,826 



270,521 
587 

6,019 

15,360 

46,261 

10,081 
7,014 
75,268 

109,931 



75,710,896 

35,843 

119,906 

272,085 

635,906 

1,127,600 

2,251,229 
2,143,01J 
6,082,550 
2,772,547 
8,076,472 

5,671,505 
9,975,980 

12,413,464 
9,289,846 

14,842,950 



4,655,573 

762 
2,036 
6,887 
31,393 
55,431 

132,258 
209,144 
586,353 
288,677 
847,422 

533,872 
236,919 
154,. '93 
397,715 
1,176,411 



4,638,683 

2,938 

9,482 

19,772 

52,177 

163,987 

411,898 
498,474 
1,511,700 
492,869 
875,590 

288,942 
147,429 
163,425 



176,923 
271 

4,790 

9,517 

33,678 
6,802 
2,845 

53,335 

65,685 



44,570,744 

17,695 

57,193 

144,163 

331,414 

635,775 

1,355,183 
1,408,234 
4,160,348 
1,830,588 
5,058,935 

3,322,952 
5,259,089 
7,358,500 
5,594,914 
8,035,761 



113 
95 

264 
1,L27 
2,620 

3,565 
5,671 

19,563 
7,502 

33,553 

19,376 
41,551 
11,116 
19,004 
132,460 

14 



539 
1,048 

571 
1,617 
4,594 

10,710 
10,764 
30,141 
14,237 
25,609 

11,774 
4,125 
15,182 



7,360,749 

11,219 
19,480 
29,352 
60,812 
91,526 

162,806 
122,487 
366,029 
179,517 
743,062 

567,510 
1,200,913 
1,279,226 
1,070,090 
1,454,702 
2,018 






178 
440 
462 

609 
382 
405 

51 
57 

12 



(^) 



7,091 




382 


22 


(') 




497 


(') 




426 


(') 




1,067 




111 


128 




3 


221 




1 


1,254 




4 


2,719 




2 



C) 



782,864 

(') 

(') 

177 
3,150 
4,727 

U,168 
17,079 
60,898 
35,466 
137,176 

55,794 
90,256 
25,427 
54,363 
285 . 158 



430,401 



255 


102 


200 


242 


411 


1,074 


589 


2,023 


1,200 


7,788 


1,309 


17,301 


820 


18,015 


854 


94,554 


90 


39,093 


56 


m,353 


7 


60,642 


1 


24,310 


1 


53,889 



(^) 



20,250 
( = ) 

(^) 

1,922 

75i 
1,05; 
4,097 
11,609 



(') 



9,393,357 



3,440 


5,892 


4,397 


13,572 


4,L26 


22,652 


5,867 


52,424 


5,639 


75,286 


5,512 


118,249 


2,665 


131,191 


2,403 


389,478 


337 


205,991 


314 


800,231 


73 


701,785 


56 


1,508,776 


31 


1,449,862 


14 


944,030 


3 


2,971,431 


287 


2,507 



5,704 


386,403 


1,233 


_ 


721 


(') 


2,139 


23 


8,300 


728 


4,265 


1,372 


4,487 


3,449 


3,371 


5,124 


5,318 


27.766 


6,098 


17,180 


7.857 


68.815 


- 


26,645 


- 


46,911 


- 


13,149 


- 


27.729 


- 


147,511 



1,415 



84,783 


199,021 


2,633 


- 


4,557 


21 


1,466 


228 


2,193 


549 


5,338 


1,889 


20,664 


4,071 


7,626 


5,186 


19,687 


43,307 


7,942 


18,516 


12,324 


54,406 


- 


30,814 


_ 


L2,561 


- 


27,473 



5,877 
116 

1,047 
869 



{') 



468,046 

13,755 
15,038 
28.264 
27,202 
61,263 

35,138 
23,081 
67,703 
20,072 
40,050 

19,495 

46,503 

44,364 

1,671 



19,447 



(') 



625 

365 

415 

1,728 

5,991 



(') 



1,136 
2,999 
4,519 
12,391 
18,351 

33,312 
47,973 

170,433 
96,228 

381,898 

351,434 
761,157 
729,450 
444,238 
1,513,980 
444 



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



CORPORATION INCOME TAX RETURNS, 1963 



ACTIVE CCmPORATION RETURNS 



119 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



(Thouaand 
dotlmrt) 



Total 
assets 



(Thouaanti 



Inventories 



(Thousand 
doll»rM) 



Current 

assets 

other than 

inventories 

dotUra) 



Depreciable 
assets 



(Thoiiaend 
dotUra) 



Current 
liabilities 



(ThMiaand 
dollara) 



Net 
worth 



( Thouaand 
dotlara) 



Cost of 
property 
used for 
investment 
credit 

( Thtaiaand 
dollara) 



MANUFACTURING— Continued 

Scientific Instruments, Photographic 
Bmlpnent, Watches and Cloclta 
Ttotal 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Miscellaneous Manufacturing Industries, 
Including Ordnance and Accessories 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

lfan\ifacturing Not Allocable 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

THAKSPORIATION, C0»MJNICATI0N, ELECTRIC, 
GAS, AND SANIIARI SERVICES 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(10) 



(11) 



(12) 



(13) 



(15) 



(it.) 



(17) 



(') 



1^ 
109 
163 
36 
39 



1,142 



231 

171 

305 

48 

38 



6,701 

255 

392 

603 

1,094 

1,106 

1,059 
652 
827 

170 
210 

62 
56 
30 
15 
3 



(^) 

676 

5,088 
2,125 
4,287 
3,698 
27,764 

13,650 

13,856 

6,586 

14,799 

100,376 



67,035 



262 

2,008 
2,419 
9,713 
3,090 
17,559 

14,338 
5,348 
11,508 



3,381 



95 
886 



3,800,766 

3,187 
4,135 
4,872 
16,611 
19, 299 

16,361 
16,513 
75,607 
56,615 
282,399 

305,161 
760,063 
770,584 
496,538 
971,316 

1,505 



5,213 
1,797 
5,269 
26,756 
56,223 

124,287 
180,104 
601,086 
295,335 

1,U7,873 

666,917 
509,483 
192,563 
402,894 
1,955,240 

1,607 



4,640,968 
17,544 
22,577 
22,955 
39,157 
121,676 

318,768 
335,846 
1,103,079 
427,039 
984,624 

369, 871 
628,063 
245,550 



4,219 



245,716 

773 

8,812 

8,762 

19,333 
7,320 
7,852 

54,819 

79,516 



58,530 



167,378,591 

295,538 
324,710 
470,554 
852,610 
1,287,363 

2,089,485 
1,874,711 
5,954,555 
3,631,444 
15,908,838 

14,077,944 
29,553,459 
31,803,032 
24,889,099 
34,186,643 

178,606 



1,620,852 

475 

698 

1,473 

6,450 

12,757 

35,939 
56,970 

170,631 
87,924 

357,655 

203,265 
92,009 
46,319 
102,218 
445,340 

729 



1,248,293 

3,878 
7,623 
8,899 
9,225 
33,312 

100,309 
103,976 
350,683 
137,746 
303,913 

101,801 
49,513 
37,182 



50,908 

303 

673 

1,819 

5,477 
2,953 
1,309 
15,276 

22,250 



3,309,734 

3,789 
3,761 
6,953 
11,115 
16,961 

31,297 
34,355 

209, 132 
57,236 

253,698 

220,525 
525,044 
534,559 
478,914 
921,765 

630 



2,186,121 

939 

445 

2,094 

9,472 

28,080 

51,875 
69,094 
236,849 
114,204 
374,781 

205,923 
167,852 
53,208 
119,892 
751,168 

245 



1,929,061 

1,850 
6,469 
7,934 
15,385 
49,544 

125,210 
150,324 
442,168 
138,863 
365,849 

109,712 

448,078 

65,764 



86,282 

109 

2,089 

5,056 

7,067 

3,169 

1,491 

23,688 

32,866 



10,747 



18,675,551 

57,260 

82,341 

111,248 

220,588 

344,654 

552,203 
551,829 

1,457,705 
685,291 

2,021,299 

1,267,422 
2,122,229 
3,108,471 
2,465,794 
3,566,189 

61,028 



3,128,372 

1,848 
1,1U 
2,081 
9,872 
21,605 

44,129 
65,855 

227,568 
88, U2 

419,591 

273,948 
302,184 
112,116 
197,612 
1,360,534 

173 



1,724,572 

3,041 
10,208 

7,003 
18,994 
50,528 

131,374 
127,633 
396,469 
171,339 
382,689 

169,166 

36,344 

213,911 



136,048 

278 

5,673 

2,032 

11,283 
1,801 
4,483 

25,642 

42, 522 



42,334 



178,856,730 

223,185 
260,243 
429,838 
795,800 
1,245,666 

2,070,760 
1,794,946 
5,682,274 
3,493,800 
17,017,273 

15,206,019 
33,476,336 
34,333,476 
27,127,651 
35,638,251 

61,212 



1,424,708 

397 

605 

3,732 

8,948 

18,726 

39,670 
59,008 

174, U3 
74,326 

220,490 

135,978 
85,198 
7,371 
65,634 

529,092 

1,400 



7,973 
5,497 
6,804 
12,836 
47,827 

115,204 
128,511 
412,211 
116,040 
247,114 

54,509 
305,413 
41,347 



88 , 659 
89,443 
116,266 
189,294 
302,083 

535,193 
463,505 

1,211,779 
645,678 

1,869,985 

1,388,924 
2,832,815 
2,729,543 
2,266,570 
3,280,454 

40,149 



3,776,404 

4,209 
'2,033 
'1,807 
10,174 
24,071 

66,158 

88,462 

354,809 

175,048 

771,529 

412,451 
293,032 
166,297 
227,997 
1,186,527 

'520 



5,005 

1,921 

8,167 

15,554 

46,113 

142,037 
158,835 
543,104 
245,211 
596,285 

278,736 
190,773 
203,791 



2,371 



43,783 


131,503 


723 


'3 


1,894 


4,490 


4,331 


3,148 


7,633 


7,447 


1,676 


5,115 


696 


4,390 


8,924 


40,563 


10,401 


65,686 



80,782,918 

73,342 
123,887 
169,021 
286,428 
516,312 

781,387 

794,400 

2,346,957 

1,439,542 

6,937,012 

6,301,991 
13,564,849 
14,883,875 
12,445,761 
20,036,171 
81,383 



(IS) 



272,001 





165 




62 




31 




564 




992 


4 


608 


5 


651 


18 


235 


9 


046 


47 


386 


14 


547 


54 


184 


14 


290 


9 


451 


92,789 



104,235 

558 

279 

334 

1,586 

3,562 

7,670 
10,472 
29,706 

8,328 
21,219 

11,874 
1,651 
6,996 



• 39,459 
103 



1,916 
43 
227 
836 

988 



10,326,709 
18,576 
20,309 
39,756 
77,139 
99,746 

169.455 
153,610 
588,189 
216,009 
985,044 

856,018 
1,554,251 
1,506,009 
1,287,628 
2,753,956 

5U 



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



120 

ACTIVE CCWPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATQ1ENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



(ThauMand 
dottmrt) 



Cost of 
sales and 
operations 

(ThouMKtd 
doltsrm) 



Depreciation 



(Thcu»and 
dollmrm) 



Number of 

returns 






(Thcummnd 
doltmrm) 



Income 
tax 



(Thaummnd 
dollmra) 



TRANSPORTATION, CCIMJNICAIION, ELECTRIC, 
GAS. AND SAmiARI SERVICES — Continued 

Transportation 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Commnication Services 

Total 

Under $10, 000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Electric, Gas, and Sanitary Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



WHOLESALE AND RETAIL TRADE 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



«3,507 

5,154 
6,155 
5,942 
6,763 
6,004 

6,042 

2,597 

2,481 

321 

266 

36 
23 
14 

7 
1 



6,855 

838 

640 

1,030 

1,333 

1,311 

763 

240 

308 

30 

25 

2 

1 
5 

2 
327 



5,929 

1,662 
840 
577 
776 
655 
462 
302 
173 
49 
83 



Business receipts not reported. 



403,435 
18,798 
22, 565 
36,635 
58,622 
75,528 

86, 965 

45,131 

41,225 

4,213 

2,047 

180 

108 

38 

16 

11 



26,497 

96,29A 

214,741 

430,542 

853,134 

1,830,428 
1,771,876 
5,028,158 
2,187,703 
5,410,038 

2,504,324 
3,700,030 
4,734,526 
4,505,087 
1,132,768 



18,253,571 

3,133 

9,786 

37, 201 

93,722 

131,980 

229,426 
166, 016 
654,030 
221, 394 
584,918 

108,923 

164,900 

2,082,460 



11,303 



22,931,179 

6,213 

13,826 

20, 143 

56,642 

92,486 

Ul,375 

205,121 

400, 362 

362,950 

2,031,516 

3,058,258 

6,111,050 

5,596,478 

4,784,759 



303,602,592 

77,29b 

385,474 

1,347,052 

4,300,620 

10,894,807 



687,582 
993,470 
895,431 
601,938 
962, 5U 
,366,667 
,961,650 
, 528, 986 
,244,654 
,354,401 



23,980,892 

11,698 
42, 803 
115,399 
259,270 
503,142 

1,178,820 
1,209,485 
3,631,493 
1,541,107 
3,811,703 

1,876,361 
2,636,795 
3,264,763 
3,068,658 
827,390 



9,466,512 

2,196 

7,581 

18,757 

44,302 

81, 912 

94,367 
65,625 

279, 513 
91, 596 

224,132 

37,731 

70,338 

1,240,041 



3,801 

6,809 

10,007 

27,342 

50,721 

81,996 

133,124 

249,342 

197,885 

1,023,100 

1,406,360 

2,551,906 

2,853,691 

2,526,256 



241,542,871 

50, 691 

231, 803 

783,137 

2,669,013 

7,151,751 

19,654,775 
24,722,200 
67,475,315 
23,893,828 
32,652,862 
10, 597, 511 
13,357,860 
10,173,141 
8,433,159 
19,695,825 



2,759,545 

8,021 
15,551 
21,286 
43,825 
63,537 

123,250 
83, 530 
269,646 
118,470 
412,587 

174,447 
389,752 
466,748 
488,954 
72, 910 

1,981 



1,781,294 

882 

1,623 

5,324 

12,214 

19, 609 

26, 520 
13,822 
63,466 
24,536 
64,149 

13,681 
18,631 
130,037 



2,316 
2,306 
2,742 
4,773 
3,380 

13,036 

15,085 

32,917 

36,511 

266,326 

379,382 

792, 530 

682,441 

581,136 

29 



6,034 

11, 963 

32,256 

75, 987 

165, 174 

330,781 
294,904 
530, 581 
162,089 
255,494 
86,323 
130,465 
123,953 
153,373 
187, 929 

1,897 



27,056 

2,377 
3,477 
3,313 
4,450 
4,081 

4,506 

2,172 

1,952 

253 

208 

26 

17 
13 



4,291 

26o 
375 
498 
862 

1,047 

615 
235 
286 
30 
24 

2 

1 



(') 



(') 



257,293 
5,940 
8,122 
15,740 
31,219 
50,681 

65, 687 

36,979 

35,702 

3,839 

1,805 

157 
92 
37 
15 
11 



4,859 
10,690 
16,769 
37,525 
47,735 

78,850 
89,044 
220,459 
103,927 
322,181 

101, 153 
143,141 
263,039 
328,047 
23,093 

2,453 



3,719,642 

155 

909 

4,074 

8,804 

13,294 

24,308 
24,369 

123,613 
55,357 

153,973 

21,904 
41, 572 
293,916 

2,948,338 



317 


3,875,700 


797 


378 


545 


1,973 


315 


1,809 


555 


6,095 


511 


9,257 


391 


15,091 


253 


17,778 


165 


45,406 


49 


46,707 


82 


324,072 


45 


573,728 


38 


1,319,063 


14 


892,357 


8 


615,983 



(') 



13,733 

16,001 

37,935 

112,121 

305,037 

747,493 
667, 377 
1,495,152 
602,338 
956, 593 
221,815 
353,915 
280,308 
308,601 
682,402 

10, 175 



331,529 

11,187 
8,754 
16,940 
13,938 
23,473 

26, 995 
19,067 
60,817 
20,072 
39,735 

19,495 

46, 503 

8,019 

1,671 



104,819 

3,096 
5,074 
9,964 
9,834 
34,509 

7,053 
2,137 
5,551 



22,302 



31,693 

4,472 
1,210 
1,360 
3,330 
3,281 

1,090 
1,377 
1,335 



13,543 



1,454,370 

33,317 

56, 120 

70,513 

146,876 

182,041 

254,227 

165,955 

257,084 

51,019 

160,018 

27,453 

12,572 

8,250 

4,190 



731,087 

i,<xn 

2,245 
3,572 
9,011 
10,996 

1<),9T7 
30, 183 
90,958 
45,106 
147,824 

47,832 
61,810 
119,459 
140,684 



42 

222 

560 

1,701 

4,543 

7,711 
10,646 
58,254 
28,060 
73,640 

11,273 
21,604 
151,955 

1,513,930 



1,949,644 

87 

532 

337 

1,679 

2,812 

5,624 

7,144 

21,221 

23,062 

155,434 

292,329 
677,743 
458,036 
303,554 



2, 592, 533 

2,165 

2,148 

5,866 

19,840 

60, 179 

171,513 
183,676 
535,012 
271,670 
443,810 
107,199 
148,513 
134,300 
158,144 
346,822 

1,681 



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



CORPORATION INCOME TAX RETURNS, 1963 



121 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BV SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stooK- 

holders except in own 

stocK 



Number of 
returns 



fTTtou land 
dtafJ*f J 



Total 
assets 



( Thouaand 
dolUrm} 



Inventorlt'S 



(Thouaand 
doltara) 



Current 

assets 

other than 

inventories 

(TItouaattd 
dolUra) 



Depreciable 



(Ttwaand 
doHara) 



Current 
liabilities 



(Thouaand 
doUara) 



Net 
worth 



(Thvuaand 
dottara) 



Cost of 
property 
used for 
investment 

credit 
(TtwuaMtd 

dottara) 



TRANSPOKTATION, CCaMJHIOJUriON, ELECTRIC, 
GAS, AUD SAHIIABl SERVICES— Continued 
Transportation 
Total 

Under $10,000 

$10,000 under ti^.OX 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Conminieation Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Electric, Gas, and Sanitaiy Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



WHOLESALE AND RETAIL TRADE 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(IS) 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported.... 



US 
255 
465 
751 
559 

705 
507 
553 

109 
120 

19 

17 
11 
7 
1 



(') 
(') 



116 
305 
413 

272 
59 

162 
22 
15 

2 

1 



{') 



(') 



13i 

82 
86 
112 
39 
75 

41 
38 
15 



46,432 

733 

651 

1,588 

3,315 

8,016 

12,235 

8,029 

9,308 

1,272 

778 

83 

66 
26 
13 



660, 179 

3,089 
3,812 
3,191 
13,019 
8,019 

11,037 
11,216 
37,852 
24,499 
86,436 

45,746 
80,887 
184,697 
138,564 
6,755 

1,360 



(') 

1,618 
2,644 
10,242 

4,503 
2,413 
24,677 
11,862 
32,121 

7,156 
17,258 
85,488 

964,561 



1,975,888 
(') 
1,323 

1,038 

821 

2,884 

13,078 

20,254 

163,842 

252, 259 
661, 918 
500,399 
357,974 



5,230 
3,950 
7,293 
15,266 
41,816 

100,403 
88,487 

182,263 
57,758 

121,698 

37,591 
75,847 
122,463 
124,889 
256, 511 

9,028 



53,540,613 

213,435 
219,045 
281,798 
495,802 
703,189 

1,331,757 
1,U6,939 
3,821,517 
2,009,550 
6,381,374 

3,770,027 
8,515,570 
11, 181, 274 
10,496,260 
2,845,881 

127, 145 



39,454,617 

16,801 

31,897 

96,477 

227,365 

369,648 

455,677 
323,530 

1,154,111 
605, 590 

1,475,320 

254,836 

472,606 

2, 587, 163 

31,340,762 
42,834 



65,252 

73,768 

92,279 

129,443 

214, 526 

302,051 

404,242 

978, 927 

1,016,304 

8,052,144 

10,053,081 
20,565,283 
18,034,595 
U, 392, 839 



325,224 

465,624 

993,943 

2,417,348 

5,172,629 

11,686,371 
11,587,363 
24,671,897 
8,235,354 
13,032,290 

3,928,862 
5,438,959 
5,040,709 
5,1A5,072 
7,312,626 

267,709 



952,413 

2,718 
2,579 
5,309 
5,009 
10,831 

21,177 
18,793 

182, 582 
25,625 

105,939 

70, 593 
160,327 
160,753 
130,241 

49,328 

609 



1,010,891 

307 

179 

825 

5,215 

3,890 

5,152 

3,891 

11,025 

10,742 

22,213 

1,001 

1,845 

72, 169 



764 

1,003 

819 

891 

2,240 

4,968 
11,671 
15,525 
20,869 
125,546 

U8, 931 
362,872 
301,637 
348, 673 

21 



32,522,335 

38,362 

93,710 

216,209 

740,335 

1,676,967 

3,840,085 

3,833,591 

8,643,745 

2,682,803 

3,919,941 

1, 193, 188 
1,224,040 
1,111,324 
1,096,165 
2,196,965 
15,405 



9,104,285 

48,381 
72,077 
84,221 
165,801 
248, 557 

441,441 
432,065 

1,092,547 
505,882 

1,245,856 

700,293 

932,390 

1,505,202 

1,455,565 

136,826 

37,181 



2,065 
3,751 
11,368 
33,467 
58,890 

63,443 
59,428 

245,067 
89, 569 

255,090 

27, 810 
25,512 
527,137 

3,429,363 
23,561 



4,715,745 

6,814 
6,513 
15,659 
21,320 
37,207 
47,319 
60,336 

120,091 
89,840 

520,353 

539,319 
1,164,327 
1,076,132 
1,010,229 



42,293,798 

141,332 

170, U9 

349,262 

842,970 

1,869,938 

4,658,104 

4,779,356 

10,129,798 

3,434,133 

5,318,277 

1,598,685 
2,027,806 
2,259,234 
1,556,081 
3,039,929 
118,744 



56,075,280 

154,982 
161, 186 
251,906 
455,978 
686,155 

1,314,237 
1,096,053 
3,682,197 
1,908,981 
7,051,383 

3,792,895 
9,622,410 
11,949,816 
10,659,552 
3,233,347 

54,202 



16,652 

31,516 

90,699 

226,311 

340,798 

459, 179 
301,554 

1,012,639 
502,990 

1,285,674 

257,068 

573,474 

2,368,530 

32,404,904 
1,731 



82,907,731 

51, 551 

67,541 

87,233 

113,511 

218,713 

297,344 

397,339 

987,438 

1,081,829 

8,680,216 

11,156,056 
23,280,452 
20,015,130 
16,468,099 



30,311,861 

73,400 
154,740 
398,741 
893,681 
1,807,788 

3,675,637 
3,286,165 
6,183,392 
1,979,870 
3,316,737 

1,203,961 
1,647,996 
1,637,745 
1,787,547 
2,223,405 

36,056 



7,407,503 

74,902 
60,753 
73, 573 
122,081 
204,126 

409, 575 
339,414 
894,655 
446,929 
1,072,646 

490,590 

876,106 

1,034,074 

1,083,476 

192,611 

31,992 



4,150,547 

5,130 

7,572 

27,643 

41,960 

62,500 

75, 163 
35,065 

187,809 
88,547 

160,043 

38,882 
37,975 
289, 118 

3,087,843 
5,247 



8,577 
21,118 
15,050 
25,253 
35,457 

50,455 
89,026 
129,315 
110,202 
637,296 

859,452 
1,918,734 
1,406,351 
1, 183, 094 



38,003,420 

92,662 

168, 692 

324,173 

841,343 

1,734,353 

4,195,840 
4,378,077 
10,108,218 
3,347,315 
4,765,065 

1,481,983 
1, 520, 534 
1,432,229 
1,245,081 
2,194,780 

123,075 



27,048,389 

37, 8U 
82,196 
99,171 
196,715 
291,610 

524,847 
521,839 

1,456,555 
756,224 

2,923,896 

1,826,915 
4,229,265 
5,874,664 
6,326,946 
1,845,166 

54,567 



22,136,332 

2,677 

8,896 

21,878 

36,049 

108,987 

117, 326 
119, 512 
490,336 
277,643 
795,076 

113,303 

258, 585 

1,568,025 

18, 191, 005 
26, 529 



33,352 

32,795 

47,972 

53,664 

115,715 

139,214 

153,049 

400,066 

405,770 

3,218,040 

4,361,273 
9,076,999 
7,441,186 
6,118,815 

287 



49,989,651 



75,628 



2,876,743 

8,056 
13,230 
18,483 
35,604 
47,646 

107,517 
95,178 
451,839 
109, 128 
434,904 

202, 198 
350, 590 
456,735 
501,961 
43,026 

498 



3,341,108 

6,908 
1,359 
12,190 
31, 162 
35,376 

36,438 
29,620 
81,430 
48,294 
146,676 

21,371 
41,653 
137,635 

2,710,930 
16 



3,612 
6,220 
9,083 
10,373 
16,724 

25,400 
23,812 
54,870 
58,587 
403,464 

632,449 

1,162,008 

911, 589 

785,667 



2,172,249 



131,189 


4,398 


135,253 


16,704 


369,973 


29,037 


957, 562 


58,805 


2,367,302 


129, 535 


5,530,773 


246,474 


5,329,308 


245,382 


11,264,246 


423,573 


3,909,309 


133,664 


6,202,363 


222,362 


1,786,665 


74,331 


2,700,2U 


174,689 


2,379,297 


117,032 


2,987,413 


92,282 


3,862,651 


195,831 



Footnotes at end of table. See text for eiq>laiiatory statements and for "Description of the San5)le and LimitationE of the Data.' 



122 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



dotlmrm) 



Cost of 
sales and 
operations 

(Thova^nd 
dotUri) 



Depreciation 



(Thaummnd 
dollata) 



Number of 
returns 



(TTwaMnd 
dotlmta) 



fTVwMnd 
dotlmrm) 



I ncome 
tax 



(Thoummnd 
dotlmrm) 



WHOLESALE /UID RETAIL TRADE--Contiiiued 

Wholesale Trade 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Groceries and related products 

Total.. ., 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Machinery, equipment, and supplies 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Miscellaneous wholesale trade 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(1) 



U) 



(3) 



(4) 



(5) 



(7) 



(8) 



137,617 

9,373 
8,056 
8,896 
13,802 
18,278 

28,795 

20,165 

21, -^SS 

2,249 

1,317 

1L4 

65 

19 

3 

5 



15,658 

597 

701 

752 

1,062 

1,678 

3,423 

2,666 

3,521 

424 

340 

37 

23 

5 



19,371 

1,399 
1,380 
1,419 
2,158 
2,806 

4,758 

2,724 

2,322 

155 

90 



98,536 

6,826 
5,632 
6,038 
9,911 
13,534 

20,338 

14,690 

15,579 

1,666 

886 

68 
35 
14 
3 
5 

3,311 



145,810,454 

35,937 

134,757 

325,225 

1,000,028 

2,671,541 

9,424,U4 
14,490,347 
43,517,089 
15,313,576 
25,224,958 

7,923,526 
9,787,777 
6,531,404 
1,972,191 
7,457,964 



2,185 

11,826 

27,528 

78,615 

247,550 

1,151,581 
2,007,202 
7,542,397 
2,873,611 
6,571,864 

2,460,536 
3,656,278 
1,621,472 



12,549,431 

5,524 

23,655 

53,088 

157,439 

413,927 

1,558,065 
1,949,195 
4,485,393 
1,106,741 
1,644,250 

427,346 
724,808 



104,128,650 

26,202 

93,553 

219,560 

719,795 

1,972,545 

6,628,108 
10,471,939 
31,318,969 
11,313,083 
16,975,538 

4,860,235 
5,188,936 
4,909,932 
1,972,191 
7,457,964 



124,290,702 

22,364 

73,372 

177,052 

617,795 

1,785,101 

7,028,410 
11,569,361 
36,555,967 
13,116,662 
22,257,696 

7,294,322 
3,936,350 
5,891,936 
1,903,485 
7,055,829 



25,202,883 

960 

5,599 

14,674 

45,050 

167,596 

380,365 
1,653,649 
6,600,720 
2,539,762 
6,146,099 

2,303,156 
3,341,795 
1,503,453 



9,805,192 

4,583 

14,691 

31,291 

107,204 

264,995 

1,118,795 
1,484,898 
3,560,767 
374,917 
1,345,336 

360,391 
636,824 



88,536,240 

15,937 

57,215 

128,543 

451,939 

1,346,258 

4,977,027 
3,377,705 

26,246,054 
9,682,250 

14,734,613 

4,477,260 
4,743,592 
4,388,478 
1,903,485 
7,055,829 



831,133 

2,992 

3,165 

6,924 

15,134 

33,299 

92,673 
114,221 
249,074 

70,142 
113,009 

30,002 

45,172 

44,234 

1,315 

9,063 

714 



142,713 

293 

540 

1,065 

1,894 

3,518 

11,446 
16,612 
33,083 
14,365 
21,335 

9,306 

22,561 

6,646 



114,816 

369 

365 

951 

2,566 

5,235 

16,924 
15,561 
34,433 
8,317 
22,029 

6,764 
1,102 



566,919 

2,134 
2,111 
4,159 
10,121 
23,872 

63,648 
81,527 
130,471 
47,449 
69,625 

11,888 
21,465 
37,588 
1,315 
9,063 
433 



94,215 

3,563 
3,632 
4,868 
7,998 
12,501 

21,979 

16,915 

18,828 

2,050 

1,152 

99 
55 

19 
3 

5 



10,621 

251 
252 
380 
554 
1,022 

2,301 

2,079 

3,033 

374 

297 

35 
16 
5 



13,373 

482 

614 

796 

1,284 

1,976 

3,966 
2,428 
2,069 

145 
32 



{ = ) 



67,834 

2,566 
2,564 
3,280 
5,750 
9,290 

15,510 

12,344 

13,675 

1,523 

773 

57 
32 
14 
3 
5 



7,872 

9,660 

19,643 

44,048 

105,321 

277,663 
305,590 
349,082 
343,281 
603,536 

120,177 
171,285 
118,205 
13,711 
84,115 

5,259 



514 

478 

1,391 

1,741 

7,363 

23,618 
28,883 
38,361 
47,855 
69,586 

27,932 
22,220 
18,304 



(') 



488,378 

633 
1,529 
2,334 
6,835 

17,763 

52,899 
58,754 

116 ,947 
36,700 

134,140 

13,068 
46,705 



(') 



6,267 
7,237 
12,693 
30,933 
78,913 

198 ,030 
217,565 
640,935 
258,672 
399,810 

78,267 

102,260 

99,901 

13,711 

84,115 

3,556 



598,628 

18,396 
22,275 
17,261 
49,323 
48,176 

95,546 
56,351 

116,357 
19,970 

116,965 

21,130 
3,530 



1,009 
2,156 
1,993 
3,048 
5,036 

11,439 
8,960 
9,924 
6,432 

76,858 

720 
2,472 



87,568 

4,484 
3,560 
4,039 
17,684 
6,677 

13,051 
9,911 

16,060 

769 

7,173 

3,111 



371,095 

12,502 
16,412 
10,589 
27,175 
36,416 

67,641 
37,393 
89,073 
12 ,769 
32,595 

17,299 
1,058 



1,154,733 

1,746 
1,316 
3,367 
9,360 
22,450 

65,440 
35,369 
303,133 
153,965 
284,040 

57,123 
57,508 
54,248 
6,414 
43,257 

992 



62 

24 

148 

278 

1,394 

6,092 

6,682 

29,178 

21,313 

32,107 

12,031 
10,041 
8,807 



(') 



193,987 

62 

229 

387 

1,387 

3,273 

12,955 
17,255 
44,221 
16,903 
68,243 

6,720 
22,352 



827,689 

1,506 

979 

2,416 

6,505 

17,500 

45,438 
61,329 
233,731 
115,731 
183,690 

38,275 
25,070 
45,441 
6,414 
43,257 

407 



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



CORPORATION INCOME TAX RETURNS, 1963 



129 



ACTIVE CCWPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Nimber of 
returns 



(Thouam 
dolUri 



Total 
assets 



( Thouatnd 
doltar*) 



Inventories 



rrhmwMd 



Current 

assets 

other than 

inventories 

(TttouaMnd 
do/f*f J 



Depreciable 
assets 



(Thau**nd 
dotUru) 



Current 
liabilities 



(Thouwmnd 
dollmta) 



Net 
worth 



(ThoummDd 
dollmrmj 



Cost of 
property 
used for 
investment 
credit 

(Thouasrtd 
dollmrm) 



OHOI^SALE AMD HFIAIL TRADE--Continued 

Wholesale Trade 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Groceries and related products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Machinery, equipnent, and supplies 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 ''. 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Uiscellaneous wholesale trade 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(10) 



(11) 



(li) 



(13) 



(15) 



(lo) 



(17) 



332 
234 
585 
388 
1,860 

3,715 

3,771 

5,323 

709 

m 

45 

33 
10 

2 

133 



2,121 

(^) 

(') 

181 

200 

313 

432 

728 

69 

81 

18 

11 
3 



(') 
(^) 



783 
493 
586 



(^) 



13,347 

227 
168 
381 
672 

1,370 

2,603 

2,804 

3,999 

561 

346 

24 

18 
7 

2 
160 



426,520 

2,066 

627 

3,594 

4,514 
12,907 

35,430 
40,205 
116,007 
33,069 
61,429 

19,343 
29,704 
62,535 

826 
4,264 



44,181 



(^) 

(') 



381 

783 

3,254 
4,293 
7,930 
2,061 
6,091 

4,851 
5,169 
7,305 



(^) 

108 
4,428 

8,964 
9,929 

31,335 
4,993 
4,501 
1,500 

12,142 



(=) 



300,293 
1,247 
300 
1,870 
3,792 
7,654 

23,149 
25,930 
76,609 
26,010 
50,734 

11,237 
12, W3 
54,730 

826 
4,012 



48,315,368 

133,045 
200,271 
294,203 
650,940 
1,411,604 

3,966,871 
5,209,920 
U, 698,918 
4,776,886 
7,992,867 

2,371,026 
2,983,322 
2,527,821 
1,200,115 
720,507 

127,052 



5,379,629 

12,634 
31,442 
15,051 
40,465 
90,406 

310,739 
399,070 

1,355,764 
605,420 

1,069,113 

533,117 
573,923 
322,900 



29,736 
21,557 
43,283 
96,124 
222,653 

684,352 
794,552 

1,394,509 
505,375 

1,233,124 
266,230 
258,984 



4,714 



36,479,240 

135,243 
140,511 
211,739 
482,218 
1,032,389 

2,947,936 
3,996,816 
10,391,697 
3,651,331 
5,679,277 

1,425,403 
2,117,454 
2,204,921 
1,200,115 
720,507 

91,583 



13,633,574 

15,278 

34,833 

46,090 

139,270 

366,047 

1,130,686 
1,577,203 
4,496,604 
1,469,968 
2,380,306 

749,366 
537,955 
395,482 
51,393 
236,363 

11,725 



1,577,521 

281 

1,130 

1,070 

6,317 

11,012 

54,389 

90,358 

400,123 

181,011 

390,924 

181,295 
165,507 
93,596 



2,589 
4,277 
9,278 
30,661 
53,251 

209,510 
261,720 
703,747 
194,767 
255,802 
21,716 
24,023 



12,230 
29,422 
34,648 
101,343 
296,452 

363,237 
1,220,944 
3,332,292 
1,092,822 
1,730,719 

518,911 
331,641 
301,386 
51,398 
236,363 

11,386 



22,278,415 

87,916 
103,703 
143,316 
321,856 
645,093 

1,918,385 
2,483,472 
6,324,226 
2,183,329 
3,541,755 

1,092,824 

1,334,957 

1,308,195 

424,967 

297,405 

56,516 



2,292,652 

5,985 
23,702 

6,367 
14,608 
43,093 

161,014 
193,292 
642,257 
251,600 
431,417 

192,600 
198,829 
112,188 



8,757 
12,537 
22,348 
43,613 
98,281 

339,419 
378,132 
330,791 
210,734 
464,404 
165,972 
200,173 



2,016 



71,243 

63,264 

112,455 

245,815 

492,678 

1,405,181 
1,904,469 
4,818,406 
1,707,741 
2,639,140 

673,057 
925,667 
1,196,007 
424,967 
297,405 

42,708 



9,940,956 

33,524 
38,878 
71,039 
158,307 
347,339 

966,776 
1,223,643 
2,886,938 

906,493 
1,501,102 

453,660 
535,637 
627,481 
21,551 
158,110 

10,478 



1,560,052 

4,864 
8,442 
8,456 
19,766 
47,447 

102,793 
147,993 
352,647 
191,243 
256,467 

151,624 
194,901 
72,195 



1,204 



2,962 

3,612 

10,448 

17,990 

43,934 

138,050 
131,705 
324,128 
83,889 
213,257 
36,247 
18,392 



24,441 

25,527 

45,317 

116,297 

251,745 

719,752 
935,520 

2,201,553 
626,246 

1,031,133 

134,562 
322,096 
555,286 
21,551 
158,110 

7,361 



19,398,704 

44,367 
90,865 
107,042 
271,321 
519,554 

1,566,184 
2,142,813 
5,765,609 
2,055,769 
3,217,947 

1,079,071 
901,997 
803 ,269 
419,282 
344,445 

69,169 



2,277,448 

2,626 
20,685 

6,115 
22,399 
35,777 

U2,033 
159,731 
563,757 
288,465 
500,013 

207,092 
206,519 
110,243 



2,227,776 

4,175 
7,474 
15,792 
57,043 
75,219 

234,580 
318,252 
311,253 
206,161 
314,404 
64,637 
62,283 



14,721,630 

36,692 
61,423 
79,729 
133,176 
401,523 

1,128,685 
1,657,441 
4,349,038 
1,550,965 
2,397,699 

753,274 
612,916 
693,021 
419,232 
344,445 

52,321 



22,059,219 

87,135 
57,682 
U7,373 
235,668 
669,179 

1,840,353 
2,331,965 
6,347,480 
2,201,754 
3,623,708 

943,299 

1,353,369 

1,200,364 

739,368 

288,522 

21,000 



2,205,862 



6,974 
'1,679 

5,276 
33,563 

123,542 
173,729 
633,342 
235,149 
393,883 

229,317 
211,562 
127,037 



10,998 



2,352,432 

15,302 
4,001 
17,965 
20,993 
115,721 

297,687 
377,431 
813,835 
242,340 
600,824 
157,246 
190,826 



'7,239 



62,303 
42,163 
90, U9 
195,207 
514,031 

1,402,641 
1,767,950 
4,873,839 
1,723,275 
2,623,475 

491,250 
942,294 
1,073,327 
739,368 
288,522 

12,725 



(18) 



745,748 

1,763 
4,955 
5,661 
9,545 
23,136 

65,027 
92,144 

201,836 
68,282 

109,183 

19,244 

93,985 

40,629 

694 

9,490 

174 



196,405 
372 
1,055 
2,126 
2,770 
2,918 

7,871 
13,676 
30,792 
13,936 
25,174 

9,026 

79,758 

6,931 



86,393 

113 

343 

284 

1,234 

3,695 

14,379 
10,998 
33,369 
8,566 
9,761 
3,168 
483 



459,734 

1,268 
3,554 
3,075 
5,123 
16,262 

42,634 
67,131 
U6,980 
45,780 
74,246 

5,839 

13,736 

33,693 

694 

9,490 

174 



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



294-550 O - 68 ■ 



124 



CORPORATION INCOME TAX RETURNS. 1963 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY MAJOR INDUSTRIAL GROUP— Continued 



BY SIZE OF BUSINESS RECEIPTS, 



Itojor industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



fTTHuunrf 
dotlmrm) 



Cost of 
sales and 
operations 

(Thousand 
dotUra) 



Depreciation 



(Thoumand 



Number of 
petums 



(naaamnd 
dolUrmJ 



I ncome 
tajc 



(Th«u»mid 
dollmraj 



mOLESALE & RETAIL TRADE— Continued 

Wholesale Trade — Continued 

Wholesale trade not allocable 

TOUl 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Retail Trade 



Total... 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000.. 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported.... 



Building materials, hardware, and farm equipment stores 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 uriier $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



General merchandise stores 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(1) 



(2) 



O) 



(«) 



(5) 



(6) 



(7) 



(8) 



551 

687 
671 
260 

276 
85 
66 

1 
3 



257,383 

8,918 
U, 170 
27,3A7 
43,728 
55,948 

56,299 

24,024 

19,087 

1,928 

705 

62 
42 
18 

13 
6 

5,088 



26,828 

616 

905 

2,246 

4,353 

5,615 

7,485 

3,486 

1,531 

91 

20 



16,930 

1,229 
847 
1,315 
2,200 
3,441 

3,385 

1,703 

1,517 

191 

149 

19 
15 
9 
7 
3 

400 



879,728 

2,026 

5,723 

25,049 

44,179 

37,519 

86,380 
62,011 
170,330 
20,141 
33,256 

175,359 
217,755 



153,555,461 

39,516 

245,285 

1,006,186 

3,217,869 

8,031,155 

17,667,532 
16,845,402 
37,216,029 
13,026,368 
13,221,421 

4,154,464 
6,044,303 
5,671,031 
9,272,463 
17,896,437 



9,797,180 

2,365 

16,178 

84,009 

323,298 

813,029 

2,390,036 

2,401,084 

2,8U,434 

617,579 

335,168 



30,630,043 

4,759 

13,281 

46,139 

161,838 

491,273 

1,222,889 

1,197,700 

2,861,234 

1,379,795 

3,047,289 

1,341,620 
2,134,936 
2,921,604 
5,242,729 
8,562,957 



696,387 

834 
867 

2,544 
U,602 

6,252 

52,223 
53,109 
148,426 
19,733 
31,643 

153,015 
2U,139 



114,016,990 

26,985 

150, 138 

595,402 

1,998,052 

5,233,485 

12,198,008 
12,648,341 
30,005,830 
10,567,763 
9,992,975 

3,068,666 
4,325,497 
4,036,178 
6,529,674 
12,639,996 



2,482 

12,193 

58,298 

226,219 

583,296 

1,808,200 

1,869,925 

2,255,268 

480,005 

259,309 



2,952 

7,979 

30,486 

105,775 

341,315 

825,694 

824,823 

1,959,243 

939,919 

2,097,449 

895,093 
1,363,099 
1,875,207 
3,321,804 
5,285,734 



6,685 

146 
iA9 
749 
553 
674 

655 

521 

1,077 

11 

20 

2,044 



2,773 
8,626 
25,146 
59,242 
129,250 

229,456 
174,173 
270,911 
88,581 
U5,855 

53,270 
84,630 
78, 503 
152,058 
178,866 

1,079 



99,841 

160 

390 

1,290 

4,654 

10,614 

24,920 
22,417 
25,550 
6,611 
3,152 



677 
1,260 
1,276 
3,605 
9,300 

24,422 
17,367 
46,407 
15,368 
38,742 

20,857 
43,555 
49,784 
103,263 
91,625 
349 



1,887 

264 
202 
412 
410 
213 



(') 



158.168 

2,273 
4,300 
10,694 
22,680 
37,248 

42,220 

19,228 

16,317 

1,755 

630 

54 
36 
17 
12 
6 



17,217 

346 

861 

2,059 

3,728 

5,551 

2,981 

1,366 

83 

20 



{') 



10,638 

328 

240 

584 

1,U7 

2,386 

3,037 

1,413 

1,179 

165 

130 

L5 
12 
8 
6 
3 



17,350 

458 

416 

3,175 

4,489 

1,282 

3,136 

388 

2,839 

54 



910 
100 



(') 



5,721 
6,017 
17,547 
63, 521 
195,370 

453,595 
345,285 
619,330 
249, 973 
338,869 

97,310 
182,356 
144,593 
294,390 
598,287 

4,874 



247,967 

486 
1,521 
5,289 
19,265 

59,056 
58,882 
70,403 
21,915 
10,765 



(^) 



152 
469 
870 
4,635 
14,997 
40,467 
35,261 
76, 103 
50,796 
96,130 

39,655 

89,901 

85,825 

219,190 

393,930 



8,594 

401 

U7 

640 

1,416 

47 

3,415 

87 

1,300 



834,513 

18,496 
33,593 
51,866 
93,137 
131,664 

154,741 
107,706 
138,501 
30,975 
40,434 

6,323 
9,042 
8,250 
4,190 



125,476 

4,557 
3,012 
2,330 
5,447 
11,246 
12,202 
6,359 
29,045 
16,846 
14,956 

2,775 
3,462 
8,250 
4,190 



4,315 

U6 

84 

416 

1,190 

283 

955 

103 

1,003 

18 



102 
45 



398 

791 

2,335 

9,788 

37,226 

102,925 
94,954 
217,291 
113,720 
153,151 

47,852 
91,005 
70, 956 
151,730 
303, 565 

689 



76,777 


74,878 


1,385 


(') 


2,337 


74 


4,879 


135 


12,474 


548 


15,057 


3,820 


18,256 


11,697 


U,427 


15,568 


6,916 


26,981 


1,234 


10,737 


- 


5,225 



(') 



31 

LJ5 

534 

3,426 

10,132 

11,394 

30,217 

23,946 

45,026 

20,301 
44,551 
41,247 
113.422 
198,955 



(^) 



(') 



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



CORPORATION INCOME TAX RETURNS. 1%3 



ACTIVE CORPORATION RETURNS 



129 



-SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Uajor industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



dollmrt) 



Total 
assets 



dollai 



Inventories 



(Thousand 
tiollmtm) 



Current 

assets 

other than 

inventories 

(Tbouamnd 
doltmrm) 



Depreciable 



(Thoua*nd 
dollmta) 



Current 
liabilities 



( Ttuttiaand 



Net 
worth 



(Thousand 



Cost of 
property 
used for 
Investment 
credit 

frfMu Band 
dollmrt) 



WHOLESALE li RETAIL TRADE— Continued 
Wholesale Trade--ContlDued 

Wholesale trade not allocable 

Total 

Under JIO.OOO 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 uixler $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

fietall Trade 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Building materials, hardware, and farm equipment stores 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or nwre 

Business receipts not reported 

General merchandise stores 



(10) 



(U) 



(13) 



(15) 



do) 



(17) 



Total. 



IMder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



(') 



(') 



172 
1 



27, LK 

390 

406 

1,003 

2,38* 

5,969 

8,081 

■4,015 

3,801 

546 

288 

37 
32 
15 
13 



4,484 



329 
921 

1,616 
829 

474 
43 
10 



(') 



2,202 



200 
336 

675 

375 

394 

98 

77 

15 
11 
8 
7 
3 



3,806 



(^) 
(') 



153 
133 

53 

1,755 
250 



799,657 

3,147 
3,316 
3,699 
10,472 
27,687 

61,722 
42,832 
62,866 
23,091 
55,581 

18,157 
42,071 
59,678 
124,889 
255,685 

4,764 



39,864 
550 

521 
3,792 

11,463 
11,079 
8,730 
2,535 
1,059 



(') 



2,363 
1,883 

4,516 
3,814 
12,405 
10,559 
20,152 

9,604 
22,896 
33,440 
93,340 
183,961 



396,256 

5,432 
6,761 
19,130 
32,133 
16,156 
23,794 
19,482 
(') 

14,710 
11,353 

U6,226 
32,961 



55,489,993 

131, 503 

257,355 

683,924 

1,704,150 

3,675,773 

7,468,815 
6,128,959 
10,521,879 
3,353,145 
4,781,025 

1,455,<151 
2,305,772 
2,363,820 
3,944,957 
6,592,119 

121,346 



4,993,188 

16,379 

17,867 

58,850 

228,516 

475,564 

1,259,158 

1,134,668 

1,274,863 

304,413 

215, U7 



ftisiness receipts not reported. 



16,818,124 

15,483 
18,848 
32,919 
95,837 
230,585 

589,024 
541,105 

1,389,477 
679,753 

1,522,959 

713,241 
1,319,369 
1,773,511 
2,951,407 
4,932,265 

12,341 



68,687 



1,094 
949 
332 

3,550 
3,681 

10,442 
1,368 
2,861 

27,444 
16,784 



18,295,788 

22,293 

57,024 

167,477 

586,186 

1,280,057 

2,635,470 
2,180,713 
3,996,786 
1,180,871 
1,478,957 

406,330 

645,011 

650, 122 

1,044,767 

1,960,602 

3,122 



3,232 

5,452 

25,850 

96,868 

201,627 

532,194 
434,740 
421,348 
108,100 
73,461 



1,092 

3,650 

13,289 

39,434 

92,652 

208,520 
208,672 
438,373 
202,636 
484,361 

185,371 
325,655 
438,199 
776,576 
1,346,838 



188,383 

1,931 
4,200 
7,146 
17,820 
11,041 

13,271 
7,579 
32,772 
13,254 
6,794 

61,195 
10,288 



19,321,714 

48,818 

64,069 

192,008 

495,876 

1,197,583 

2,643,095 
2,187,333 
3,630,370 
1,208,702 
1,693,374 

479,341 

678,985 

875,554 

1,131,114 

2,742,524 

52,968 



8,412 

5,058 

16,625 

63,949 

167,809 

461,590 
448,506 
548,673 
117,742 
93,021 



6,406 
7,215 
8,761 
23,788 
69,505 

191,720 
178,992 
482,829 
264,878 
537,392 

261,162 
454,390 
753,826 
899,604 
2,435,985 

3,729 



72,599 

1,257 
1,297 
6,318 
4,254 
4,213 

6,176 

3,420 

8,605 

115 

195 

31,227 
248 



19,784,083 

41,016 
112,215 
325,072 
711,801 
1,428,975 

2,610,726 
1,987,751 
3,153,145 
1,013,702 
1,714,102 

702,015 
1,102,030 

996,266 
1,765,9% 
2,065,295 

23,976 



1,274,734 

3,638 

4,816 

16,592 

69,591 

135,780 

327,505 
280,466 
306,486 
87,116 
40,572 



5,929,368 

4,972 
8,007 
U,610 
39,066 
88,037 

235,159 
188,567 
527,415 
214,638 
535,661 

336,848 

621,309 

702,442 

1,250,166 

1,160,593 

3,878 



874 
1,283 
5,406 
8,703 
7,035 

10,886 
7,389 
36,556 
10,178 
5,826 

54,068 
20,274 



3,372 



17,989,195 

45,633 
76,703 
209,752 
547,965 
1,187,834 

2,549,508 
2,153,138 
4,178,606 
1,253,011 
1,485,681 

375,526 
600,165 
602,025 
825,799 
1,850,335 

47,514 



1,642,537 

5,991 

5,351 

17,909 

61,904 

U5,275 

407,254 
383,432 
435,101 
105,616 
82,690 



2,014 



4,369,383 

6,495 

5,476 

10,964 

28,135 

84,735 

182,787 
158,451 
447,276 
189,874 
400,669 

177,491 
312,282 
432,602 
604,137 
1,320,363 

7,596 



157,851 

2,366 
4,539 
10,938 
14,192 
5,859 

11,983 
7,855 

15,914 

490 

5,526 

64,986 
8,687 



26,979,288 

37,371 
74, 199 
246,688 
693,460 
1,658,125 

3,569,613 
2,864,679 
4,693,371 
1,655,831 
2,U6,422 

796,562 
1,260,661 
1,114,551 
2,247,550 
3,574,129 

46,076 



2,600,421 

6,259 

5,234 

26,134 

1L2,399 

265,848 

677,355 
580,807 
655,718 
162,720 
105,803 



8,826,029 

643 

5,468 

12,301 

40,614 

108,186 

3U,225 
289,811 
677,767 
398,663 
843,852 

388,295 

720,423 

856,599 

1,658,878 

2,507,784 

2.520 



(18) 



3,216 

10 

3 

176 

418 

261 

93 
339 
695 

2 

1,211 



1,389,349 

2,634 

11,749 

23,355 

47,433 

104,222 

176,373 
U6,089 
219,438 
63,212 
107,724 

52,394 
78,748 
75,073 
91, 588 
186,341 

2,976 



69,517 

117 

674 

3,360 

5,898 

16.127 
U,550 
20,161 
7,905 
1,704 



397,003 

354 

426 

1,862 

4,310 

10,113 

20,603 
18,999 
40,734 
U,989 
32,463 

20,583 
35,392 
43,004 
60,161 
93,660 

2,350 



FootiKites at end of table. See text for explanatoi^ statements and for "Description of the Sample and Limitations of the Data. 



126 



CORPORATION INCOME TAX RETURNS. 1963 



ACTIVE CC«PORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts ^ 



(ThauMnd 
dotUrm) 



Cost of 
sales and 
operations 

(ThiMsnd 
doltmru) 



Depreciation 



(Thmfand 
d«lUra) 



Net income 



Number of 
returns 



(Thoummfid 



(ThovaMnd 
dolUra) 



Income 
tax 



(Thousand 
datura) 



WHOLESALE AND RETAIL TRADE— Continued 

Retail Trade — Continued 

Food stores 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Automotive dealers and gasoline service stations 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or ii»re 

Business receipts not reported 



Apparel and accessory stores 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Furniture, home furnishings, and equipment stores 



(1) 



(J) 



(4) 



(5) 



(6) 



(8) 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported.... 



18,211 

298 

339 

1,261 

2,267 

3,281 

4,161 

2,705 

2,970 

379 

204 

26 
21 



3 
282 



42,200 

1,084 
1,291 
1,564 
3,792 
6,052 

9,210 
7,529 
9,427 
1,039 
195 



1,017 



29,765 

779 
1,554 
3,027 
6,512 

7,610 

6,901 

1,894 

954 

60 

43 



24,823 

826 
1,646 
2,002 
4,575 
6,399 

6,225 

1,864 

705 

43 

19 

1 



1,139 

5,552 

47,681 

168,531 

479,275 

1,374,679 
2,005,673 
5,802,761 
2,628,777 
3,972,075 

1,704,186 
3,135,255 
2,484,103 
4,029,734 
9,333,480 



5,164 

22,577 

57,291 

286,417 

838,713 

3,039,255 
5,385,523 
19,419,513 
6,861,149 
2,974,600 



9,219,126 

4,274 

26,841 

112,685 

490,842 

1,076,527 

2,102,928 
1,309,160 
1,776,515 
400,694 
978,680 
464,844 
475,136 



6,454,090 

3,163 

28,846 

71,625 

338,026 

927,508 

1,946,045 

1,242,296 

1,169,193 

297,718 

372,769 

56,901 



29,560,197 

612 

3,899 

30,290 

118,277 

342,577 

1,096,432 
1,609,289 
4,704,644 
2,U9,854 
3,195,001 

1,362,910 
2,422,573 

1,971,707 
3,207,870 
7,354,262 



33,433,055 

4,110 
15,382 
40,933 
209,452 
667,055 

2,466,885 
4,565,825 
16,825,100 
6,023,722 
2,6U,591 



3,562 

17,631 

71,052 

317,498 

693,569 

1,357,031 
835,813 

1,144,606 
252,407 
636,401 

371,543 
348,056 



4,237,501 

2,109 

18,157 

43,399 

209,696 

597,497 

1,278,101 
843,160 
774,679 
192, U3 
234,606 
43,954 



371,087 

106 

165 

1,097 

2,886 

8,039 

15,513 
18,955 
48,216 
20,369 
39,107 

19,367 
35,258 
25,944 

48,795 
87,241 

27 



189,841 

192 

1,175 

1,132 

3,921 

10,247 

24,537 
31,850 
76,596 
27,708 
12,384 



88,302 

212 
343 

1,554 
5,126 
11,097 

19,334 
13,615 
16,347 
2,817 
11,209 

3,344 
3,293 



57,606 

64 

415 

1,183 

4,190 

10,899 

16,297 
9,618 
9,110 
2,591 
2,956 
199 



11,227 


655, OU 


(') 


(') 


151 


169 


285 


119 


1,072 


2,334 


1,999 


6,678 


2,535 


15,549 


2,001 


26,035 


2,442 


82,364 


323 


30,819 


179 


59,081 


25 


33,441 


18 


65,998 


8 


51,4«1 


6 


75,700 


3 


204,307 



(') 



27,850 

334 

315 

557 

1,418 

3,583 

6,122 
5,920 

8,257 
993 
183 



(') 



15,534 

189 

515 

719 

2,687 

4,276 

4,846 

1,554 

592 

36 

16 



(') 



(=) 



536,157 

908 

363 

1,191 

5,552 

15,458 

44,574 

67,357 

237,501 

102,383 

58,653 



258,879 



107 


50 


390 


418 


1,251 


2,676 


3,4S8 


9,153 


5,531 


33,205 


5,714 


67,301 


1,542 


39,399 


732 


31,819 


46 


10,071 


33 


41,090 


5 


8,760 


4 


14,894 



(') 



170,067 

2,167 
637 
1,171 
6,182 
20,636 

52,267 
28,427 
32,714 
8,652 
16,509 



97,427 



129,764 

1,710 
3,334 
3,942 
12,548 
13,428 

28,217 

27,276 

33,399 

1,539 

2,441 



99,441 

2,625 

4,261 

6,588 

14,276 

13,881 

18, U8 
8,347 

15,933 
1,273 

12,870 
1,124 



76,984 



298,547 



305 


_ 


354 


42 


2,685 


22 


2,987 


556 


4,901 


1,057 


3,667 


2,825 


L8,887 


6,156 


6,988 


27,496 


8,070 


12,987 


2,342 


28,333 


434 


16,664 


5,580 


33,300 


- 


26,088 




38,308 


- 


104,610 



(') 



44 

58 

260 

697 

2,529 

9,109 
15,430 
75,770 
46,436 
27,929 



79,786 



241 
1,290 
7,54« 

17,072 
12,713 
11,976 
4,096 
14,502 
3,076 
7,209 



44,786 



1,213 


2 


3,453 


IM 


4,463 


114 


8,361 


1,007 


20,260 


3,485 


17,876 


11,304 


6,252 


7,520 


6,947 


12,364 


605 


3,730 


5,217 


5,051 


1,990 


- 



{') 



(') 



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



CORPORATION INCOME TAX RETURNS, 1963 



127 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



Amou]\t 

(Thcuaard 
dolfra} 



Total 
assets 



(Thouit/id 
dott»ra) 



Inventories 



(ThoutMnd 
dollmraj 



Current 

assets 

other than 

inventories 

f Thouatnd 
dotUra) 



Depreciable 
assets 



( TYiduaand 
dolUru) 



Current 
liabilities 



(ThcutMnd 
dolUra) 



Net 
worth 



( ThcuM»nd 
dottmrt) 



Cost of 
property 
used for 
investment 
credit 
(Thcu»»nd 
dotUrt) 



WHOLESALE AND RETAIL TRADE— Continued 
Retail Trade — Continued 

Food stores 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Automotive dealers and gasoline service stations 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Apparel and accessory stores 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Furniture, home furnishings, and equipment stores 



(10) 



(11) 



(12) 



(13) 



(i-i) 



(15) 



(10) 



(17) 



Total. 



Itader $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



Business receipts not reported. 



1,398 
(') 

'■V 

293 

273 
220 
336 
48 
76 

14 
17 



5,125 
(') 
200 

374 

1,143 

1,180 

1,368 

268 

52 



(^) 



2,907 



(=) 



544 
914 
902 
282 
Ul 
25 
23 

4 
2 



(') 
(') 



96 
272 
569 

969 
288 
U5 
21 
9 



160,002 
(') 

(') 
(') 

480 

2,029 
1,507 
5,670 
444 
5,346 

3,756 
U,435 
23,787 
31,549 
71,724 



51,319 

(') 

1,447 

2,046 
5,067 
9,188 
21,572 
4,556 
2,496 



(') 



34,640 

3 

( = ) 

(') 
1,293 
5,575 
6,174 
3,073 
3,006 
1,919 
7,882 

3,013 
2,246 



(^) 



18,859 

(^) 

(') 

552 

666 

1,343 

6,709 
2,856 
2,445 
951 
2,863 



(.') 



7,068,320 

3,043 

3,106 

24,566 

47,420 

1U,754 

293,465 

3S4,574 
939,608 
337,348 
736,434 

344,905 
698,295 
512,550 
993,550 
1,659,854 

5,848 



9,172,441 

34,948 

50,538 

49,953 

156,632 

359,550 

1,054,417 

1,446,108 

4,030,517 

1,316,989 

640.173 



32,616 



4,361,420 

6,583 
19,942 
80,722 
260,U7 
540,009 
953,669 
618,213 
799,948 
171,877 
550,103 

U6,890 
193,663 



19,654 



5,203 
28,939 
40,262 
196,310 
520,933 

1,061,854 
669,016 
718,568 
187,290 
324,337 

21,668 



2,205,236 

94 

390 

2,753 

9,450 

22,396 

73,120 

89,912 

268,205 

109,175 

233,241 

117,851 
221,574 
175,120 
268,191 
613,764 



4,088,660 

6,673 

7,236 

U,235 

52,184 

128,088 

426,860 

674,194 

2,001,622 

553,065 

224,283 



1,766,171 

2,106 
8,061 

36,966 
140,240 
256,140 
432,090 
249,748 
320,941 

62,892 
152,358 

43,540 
60,735 



1,545 

8,454 

13,472 

74,539 

173,124 

371,072 
213,273 
206,096 
48,623 
81,209 

6,011 



268 

791 

5,544 

K,457 

30,117 

74,773 
102,983 
266,150 

89,820 
178,227 

82,533 

150,930 
104,809 
231,510 
306,539 

2,917 



2,822,091 

15,051 

8,874 

15,801 

47,411 

117,492 

320,704 

416,404 

1,146,842 

443,056 

270,364 



20,092 



1,553,952 

3,145 

6,872 

25,398 

69,486 

179,334 

329,357 

239,936 

292,945 

65,921 

235,673 

48,520 
45,030 



1,940 

11,036 

15,296 

81,110 

230,283 

522,897 
327,148 
373,345 
102,795 
172,577 

12,713 



2,453 



2,391 
941 
14,270 
30,806 
80,532 

177,919 
214,521 
503,189 
199,325 
452,585 

218,450 
402,324 
262,132 
515,830 
904,702 

1,993 



2,235,750 

4,532 
22,909 
15,047 
61,739 
124,703 
323,664 
367,083 
880,100 
301,137 
131,677 



3,159 



1,073,024 

1,015 

4,543 

13,473 

51,138 

125,805 

223,798 

152,397 

211,855 

42,302 

154,806 

42,122 
44,542 



658,705 

1,116 

7,053 

14,082 

44,373 

104,498 

169,596 
103,356 
127,535 
34,451 
60,982 

1,606 



363 

503 

5,545 

19,650 

36,777 

93,254 
129,622 
379,711 
158,552 
255,329 

95,988 
200,136 
Ul,786 
221,662 
529,972 

2,037 



3,942,684 

10,517 
10,852 
U,004 
55,846 
130,601 

406,411 
590,471 
1,394,104 
571,994 
251,891 



1,494,509 

2,249 

7,837 

29,744 

88,721 

171,031 

348,602 

221,809 

317,375 

56,690 

150,273 

38,237 
50,321 



2,530 

11,292 

12,978 

71,495 

156,633 

379,025 
219,797 
223,410 
57,284 
115,942 
7,253 



569 

1,315 

9,172 

15,618 

42,605 

1U,443 
132,667 
356,683 
132,040 
381,335 

200,281 
384,017 
211,700 
538,672 
1,056,345 

1,111 



3,793,300 

U,333 

18,217 

21,944 

50,108 

138,117 

431,765 

615,539 

1,621,554 

592,478 

266,399 



2,284,204 

402 
4,338 
25, 7U 
124,710 
296,723 
507,577 
321,401 
401,521 
100,746 
315,235 

67,133 
112,652 



'563 

7,904 

15,959 

83,704 

243,363 

499,308 
323,140 
339,980 
98,107 
128,590 

11,852 



(18) 



163 
2,622 

1,186 
8,771 

21,102 
26,566 
59,095 
12,450 
34,616 

13,752 
35,992 
28,028 
31,427 
92,581 



51 

5,499 

779 

3,704 

6,423 

17,415 

21,910 

42,628 

12,528 

6,215 



67,211 

100 
638 
833 
2,828 
6,231 
13,437 
11,879 
12,162 
1,584 
6,996 

5,881 
4,553 



30,808 

82 

234 

689 

2,670 

4,353 

7,836 
5,497 
4,820 
2,054 
2,478 

23 



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



128 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS. 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOhE STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Numter of 
returns 



Business 
receipts^ 



(TfuuBmnd 



Cost of 
sales and 
operations 

doltmrm) 



Depreciation 



dotUrm) 



Number of 
returns 



rTfMWMnrf 
dotUrm) 



1 ncome 
tax 



(Thcuwmtd 



Investment 
credit 



WHOLEALE AND HEIAIL TRADE— Continued 
Retail Trade — Ooptinued 
Bating and drinking places 
loUl 

Under |10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Uiscellaneous retail stores 

Itotal 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Retail trade not allocable 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 unier $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Wholesale and Retail Trade Not Allocable 
Total 

under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 '. 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



42,284 

1,604 
4,201 
9,975 
9,588 
7,965 

6,041 

1,551 

395 

45 

20 



55,426 

2,378 

3,271 

5,768 

10,314 

15,491 

12,297 
3,259 
1,557 



916 
220 
189 
221 



(') 



8,435 

507 

339 

442 

1,092 

1,302 

1,871 

942 

650 

36 

25 

4 
1 
1 



6, 950, 773 

8,236 

74,539 

366,676 

678, 553 

1,126,416 

1,820,809 

1,072,141 

645,445 

313,967 

469,774 

264,284 
109, 933 



14,226,114 

10,083 

55,674 

212,885 

761,256 

2,214,577 

3,744,635 
2,211,359 
2,680,592 
503, 341 
1,049,716 

322,629 
189,043 
265,324 



165,032 
2,130 
7,195 
22,945 



46,342 
18,348 
21,350 



4,236,677 

1,843 

5,432 

15,641 

82,723 

192,111 

595,916 
657,721 
1,162,353 
261,994 
516,135 

288,677 
129, 570 
326,551 



4,247 

39,728 

184,383 

334,515 

531,608 

802, 634 
483,779 
324,551 
146,722 
238,851 

157,053 
60,554 



9,874,849 

6,744 

34,054 

132,330 

469, 999 

1,467,875 

2,543,255 

1,599,687 

1,980,956 

379,863 

701,494 

238,113 
131,215 
189,264 



121,827 
1,282 
4,231 
15,314 

35,816 

36,783 
13,128 
15,273 



3, 235, 179 

1,342 
3,293 
10,683 
53,166 
133,165 

428,357 
504,498 
913,518 
209,403 
402,191 

234,523 
96,013 
245,027 



201,736 

587 
3,234 
12,999 
20,814 
34,695 

52,635 
30,746 
17,535 
7,454 
12,846 

5,915 
1,862 



193,306 

690 

1,496 

4,484 

13, %3 

34, 160 

51,454 
29,276 
30,837 
4,661 
15,248 

3,588 

662 

2,775 



2,843 
231 
131 
282 

673 

313 

1,002 

211 



45,651 

269 

172 

186 

1,611 

2,525 

8,652 
6,510 
10,5% 
3,365 
6,630 

3,051 

663 

1,216 



20,350 

336 
1,U1 
3,738 
4,610 
4,639 

4,227 

1,117 

363 



(') 



36,078 

671 
1,212 
2,646 
6,166 
11,033 

10,114 

2,668 

1,357 

69 

49 

5 
1 
1 



(') 






(') 



4,910 

190 
178 
541 
932 

1,488 

836 

557 

34 

23 

4 
1 
1 



(') 



199,177 

705 

1,540 

4,522 

11, 502 

25, 982 

57,389 
33,717 
21,895 
9,817 
21, 183 

7,802 
1,516 



(^) 



397,060 

1,529 
1,935 
5,430 
18,709 
57,333 

116,400 
55,723 
65,343 
14,790 
34,726 

7,652 
10,047 
7,287 



(') 



4,775 
(') 
(') 
(') 

(') 

1,188 
730 
732 



114,990 

324 

745 

4,552 

4,346 

16,215 
16, 502 
26,740 

9,084 
14,188 

4,328 

274 

17, 510 



0) 



109,049 

2,742 
7,835 
16, 530 
19,415 
25,780 

21,864 

10,757 

1,629 

793 

194 



1,510 



117,851 

3,918 
7,706 
9,749 
17,500 
27,084 

24, 198 
16,315 

7,548 
615 

2,414 



(') 



57,343 

73 

117 

445 

1,944 

4,317 

12,719 
9,591 
8,614 
4,690 

10,057 

3,942 

751 



(') 



119,669 

268 

292 

993 

3,170 

10,878 

27,913 
16,449 
23,486 
6,880 
16,655 

3,869 
5,194 
3,621 



1,744 


1,472 


342 


- 


700 


- 


156 


(') 


409 


(') 


96 


387 


- 


218 


- 


372 



>1,229 


39,429 


1,425 


(') 


252 


41 


1,386 


164 


4,416 


692 


2,201 


503 


3,940 


3,148 


1,898 


3,353 


2,226 


9,588 


74 


3,985 


2,519 


6,619 



2,219 

9,096 



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



CORPORATION INCOME TAX RETURNS. 1963 



129 



ACTIVE CORPORATION RETURNS 



Table 5. 



-SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTV USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BV MAJOR INDUSTRIAL CROUP— Continued 



Major industrial group, and aize of business receipts 



Distributions to stock- 
holdera except in own 



Nimber of 
returns 



dalUru) 



Total 
acoets 



(Thovtnd 
dolUta) 



dotUrm) 



Current 

aaoete 

other than 

inventories 

(Thousand 



Depreciable 
assets 



(Thounand 
dolUrw) 



CujTent 
liabilities 



(Thmfand 
dolUrt) 



(Ttiauwmfid 
dotlmia) 



Cat of 
property 
used for 
Investment 
credit 

(Thcuasftd 
dotUra) 



IHOLESALE AND RETAIL TRjtDE— Continued 
Retail Trade — Continued 
Eating and drinking places 
Total 

Under $10,000 

$10,000 under $25,000 

$21,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more. 

Business receipts not reported 



Miscellaneous retail stores 

Total 

aider $10 ,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or niore 

Business receipts not reported 



Retail trade not allocable 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(10) 



(U) 



(12) 



(U) 



d'.) 



(15) 



(1..) 



(17) 



257 
459 

907 

498 

292 

68 

12 
13 



373 

476 

1,634 

1,994 
539 
374 
31 
28 

2 
1 

1 



(') 






Kfaolesale and Retail Trade Not Allocable 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



(') 
(') 



(') 



439 
243 
184 

17 

17 

1 

1 



924 
1,779 
4,559 

9,150 
5,430 
1,691 
764 
4,102 

1,391 
1,528 



2,008 

773 
3,108 
7,800 

16,591 
5,864 
7,328 
1,363 

11,681 

393 
1,966 
2,451 



(') 






(^) 
(') 

(') 
1,222 

3,251 
5,450 
3,390 
1,598 
4,688 
91 
4,072 
250 



16,217 

57,065 

242,855 

296,007 

440,836 

647,090 
451,668 
251,627 
120, 511 
186,090 

111,497 
47,131 



19,869 



32,779 

59, 658 

148,831 

419, 994 

987,409 

1,600,973 
902,410 

1,093,478 
226,204 
598,784 

117,250 
47,314 
77,759 



79,058 
2,260 
4,966 

10,420 

20,362 

23,793 

8,760 

7,008 



(') 



1,916,619 

10,676 
7,998 
15,816 
62,258 
85,252 

250,685 
248,484 
451,100 
105,323 
258,398 
102,385 
149,865 
149,068 



196,721 

331 
2,604 
17,018 
18, 109 
26,093 

36,966 
23,237 
16,979 
8,554 

17,295 

18,320 
11,050 



2,U9,984 

7,158 

20,873 

44,465 

154,637 

372,460 

551,625 
285,328 
319,650 
87,008 
208,228 

35,237 
25,997 
36,803 



18,155 

366 

429 

3,202 

4,632 

3,572 

813 

4,521 



I') 



588,473 

791 

1,853 

2,642 

14,879 

30,863 

73,929 
75,675 
150,355 
31,964 
60,678 
37,492 
41,074 
65,720 



727,691 

4,670 
10,933 
54,049 
55,4U 
88,459 

164,878 
127,353 
81,180 
33,062 
58,203 

29,293 

15,453 



2,178,355 

8,554 

12,727 

48,926 

138,552 

310,861 

573,328 
341,608 
430, 507 
88,390 
146,787 

45,020 
13,182 
16,919 



Business receipts not reported. 



28,479 

935 
1,108 
5,427 

8,241 
7,899 
3,038 
1,025 



(') 



693,669 

4,598 

2,377 

8,938 

25,238 

27, 262 

%,124 
103,551 
175,202 
42, 102 
83,148 

26, 520 
13,864 
75,485 



9,260 



2,366,154 

9,366 

43,785 

173,832 

255,437 

408,236 

585,701 
349,801 
199, 580 
94,715 
U5,996 

65,370 
23,976 



2,220,783 

13,221 
19, 242 
63,184 
149,085 
359,550 

565,138 
327,672 
393,168 
59,439 
189,785 

37,619 

9,879 

31,692 



28,605 

1,684 
1,982 
2,350 



6,134 

3,817 
10,579 
2,038 



(') 



586,822 

3,860 

3,647 

2,630 

23,573 

31,474 

98,135 
74,771 

143,309 
29,675 

101,533 

48,286 
10,329 
13,998 



865,368 

6,137 

16,351 

67,988 

78,074 

138,859 

209,064 
135,969 
88,674 
42,575 
39,653 

21,891 
16,511 



2,105,832 

10,959 

18, 120 

48,362 

Ul,757 

322,236 

515,316 
310,024 
389,038 
68, 575 
187,216 

34,611 
20,915 
27,637 



21,238 

1,253 
2,258 
3,020 



6,348 

3,916 
1,851 
2,013 



(') 



615,521 

2,662 

1,124 

7,379 

22,057 

26,965 

80, US 

82, 126 

164,003 

38,535 

61,437 

27, 386 

18,372 

76,935 



1,036,018 

1,894 
15,205 
74,325 
88,323 
102,802 

218, 584 
152,453 
107,516 
52,040 
120,800 

71,387 
23,620 



7,069 



3,010,856 

13,399 

16,080 

59, 747 

177,331 

455,940 

801,097 
443,726 
527,413 
112,668 
281,262 

57, 6U 
19,949 
46,252 



*1,622 



32 , 578 

873 
1,392 
5,194 

10,294 
5,219 
6,369 
2,596 



(') 



951,144 

6,683 

3,372 

5,912 

28,434 

39,998 

120,307 

U3,164 

223,395 

51,724 

132,233 

46,804 

86,184 

64,382 



(18) 



179,259 

1,191 

3,349 

11,563 

18,733 

34,912 

40,548 
21,935 
17,272 
9,383 
10,455 

7,651 
1,8U 



158,032 

856 

1,323 

3,894 

10, 329 

27,435 

39,140 
25,608 
22,497 
4,750 
12,627 

4,494 

997 

4,041 



439 
349 



69 
569 
170 



37,152 

1 

21 
1,827 
2,177 

5,074 
7,U9 
7,299 
2,170 
5,455 
2,693 
1,956 
1,330 



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



130 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY MAJOR INDUSTRIAL GROUP— Continued 



BY SIZE OF BUSINESS RECEIPTS, 



Uajor industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts* 



dotUra) 



Cost of 
sales and 
operations 

(Thtiuasnd 
doltmra) 



Depreciation 



(Tticuamtd 
dotUra) 



Number of 
returns 



(Thoiitsnd 
dolUrm) 



(Thoummnd 
dotUra) 



1 ncome 
tax 



(Ttwvnand 
dollar ») 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



18) 



FINANCE, INSURANCE, AND HEAL ESTATE' 

Total 

under $10,000 

til, 000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or pore 

Receipts not reported 

RnnVw apd TTUflt CompanieB* 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or ncre 

Receipts not reported 

Credit Agencies Other Than Banjts ' 



375,375 

126,007 
78,014 
56,588 
41,300 
25,2i8 

15,794 

5,735 

4,958 

728 

726 

100 
61 
18 
11 



20,060 



93,342,867 

468,618 
1,252,777 
1,985,634 
2,873,801 
3,504,320 

4,835,967 
3,983,278 

10,136,980 
5,014,943 

15,008,556 

7,063,033 
9,584,050 
6,578,627 
6,572,118 
14,480,165 



24,843,485 

4,475 
25,727 
39,403 
91,745 
158,266 

285,131 
301,191 

1,105,264 
817,733 

3,494,777 

2,304,583 
3,220,983 
2,823,504 
3,136,893 
7,033,810 



J, 052 


16,432,281 


311 


1,689 


666 


11,431 


924 


35,313 


2,345 


172,186 


3,454 


502,437 


3,746 


1,184,240 


1,725 


1,196,803 


1,369 


2,741,577 


202 


1,364,630 


211 


4,241,094 


20 


1,310,373 


13 


2,194,430 


2 


807,440 


1 


668,638 



332 

959 

5,624 

2,979 

5,064 

457 
675 



80,492 
178,923 
255,112 
281,835 
289,684 

314,789 
174,038 
321,015 
91,703 
183,797 

53,586 
84,222 
47,849 
47,967 
87,523 

1,495 



360,530 

112 

234 

847 

4,493 

14,904 

36,134 
34,841 
68,542 
27,786 
77,775 

20,672 
42,753 
15,868 
15,619 



488 

300 

2,101 

4,276 

4,716 

28,162 
11,611 
16,419 
5,726 
11,190 

103,639 



126,988 

2,113 
1,860 
4,302 
6,052 
8,369 

12,205 
13,329 
36,945 
15,128 
17,291 

2,998 
3,198 
3,198 



472 


1,229,026 


810 


2,471 


412 


6,623 


560 


20,744 


358 


23,471 


437 


62,179 


412 


128,021 


166 


116,279 


111 


230,697 


22 


134,370 


12 


315,445 



393 
760 



5,001 
2,194 



10,810 

59 
184 
347 
272 
727 

1,341 
1,062 
2,356 
907 
2,U7 



1,387 



232,665 

61,693 
53,059 
41,888 
32,797 
20,186 

12,906 

4,SU 

4,005 

569 

582 

81 
53 
16 
9 
7 



32,159 

10,157 
3,236 
3,551 
5,278 
4,178 

2,859 
1,329 
1,308 

154 
98 



Total 49,099 

Under $10,000 20,075 48, 507 

$10,000 under $25,000 5,U6 81,991 

$25,000 under $50,000 5,189 187,354 

$50,000 under $100,000 6,300 454,019 

$100,000 under $200,000 4,785 667,367 

$200,000 under $500,000 3,245 1,005,717 

$500,000 under $1,000,000 1,467 1,036,255 

$1,000,000 under $5,000,000 1,481 2,950,919 

$5,000,000 under $10,000,000 176 1,211,707 

$10,000,000 under $50,000,000 107 1,927,371 

$50,000,000 under $100,000,000 7 504,602 

$100,000,000 under $250,000,000 5 549,471 

$250,000,000 under $500,000,000 1 358,072 

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

Receipts not reported 1, 125 

Security and CcBJOodity Broliera, 
Dealers, Erchangea, and Services ' 

Total 3,472 1,229,026 8,902 10,810 1,979 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000... 
$5,000,000 under $10,000,000.. 
$10,000,000 under $50,000,000. 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 1 188,726 

$250,000,000 under $500,000,000.. 
$500,000,000 under $1,000,000,000 
$1,000,000,000 or more 

Receipts not reported 

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



83,650 
242,812 
394,977 
5U,209 
550,007 

668,055 
506,249 

1,190,037 
609,584 

1,824,582 

686, 135 
1,089,519 
471,805 
320,390 
700,908 



L3,699 


2,468,935 


115 


345 


365 


928 


777 


5,633 


2,171 


33,662 


3,280 


83,644 


3,605 


182,150 


1,661 


162,923 


1,314 


355,496 


188 


176, 526 


190 


616, 328 


18 


190,395 


12 


386,963 


2 


153,293 


I 


120,649 



1,199,406 

14,600 
19,082 
34,101 
90,838 
116,020 

117,191 
79,279 
197,428 
101,333 
200,929 

36,456 
107,855 
84,294 



157,536 



278 


205 


134 


859 


366 


3,114 


260 


1,863 


338 


8,058 


308 


12,907 


127 


19,689 


90 


36,472 


16 


11,971 


11 


25,359 



37,039 



1,470,573 

196,989 
125,949 
144,101 
123,224 
132,779 

129,486 
82,341 

181,605 
51,125 

111,447 

52,699 
22,960 
37,182 
33,268 



45,418 



177,145 

36,828 
22,222 
33,959 
13,234 
16,375 

11,862 
4,856 

19,347 
7,370 
4,827 

3,222 
1,685 



31,713 

2,813 
1,980 
3,233 
2,260 
4,035 

1,797 
5,327 
3,761 
4,897 
433 



1,177 



14,933 
54,336 
96,303 
128,877 
153,306 

209,939 
166,959 
371, 6U 
180,454 
514,864 

178,849 
355,387 
217,888 
129,244 
346,461 



7,658 


1,128,362 


1,303 


86 


1,864 


234 


1,418 


1,497 


3,001 


9,563 


6,061 


27,957 


3,142 


72,012 


3,899 


70,596 


7,557 


159,124 


1,277 


79,580 


3,983 


296,110 


2,042 


85,870 


2.088 


188,239 


- 


76,057 


- 


61,437 



480,866 

2,634 
3,963 
8,578 
24,096 
38,775 

39, 166 

30,845 
87,337 
46,829 
88,102 

18,303 
48,411 
43,827 



66,676 

3 

196 

704 

388 

2,110 

3,623 
6,863 

15,793 
5,931 

11,828 



CORPORATION INCOME TAX RETTURNS, 1963 



131 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY MAJOR INDUSTRIAL GROUP— Continued 



BY SIZE OF BUSINESS RECEIPTS, 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Nvmber of 
returns 



dollar*) 



Total 
assets 



(Thoutand 
dottaia) 



Inventories 



(Thouaand 
dottara) 



Current 

assets 

other than 

inventories 

(Thaataand 
doltara) 



Depreciable 
assets 



Current 
liabilities 



(Thauaand 
dotlara) 



Net 
worth 



(Thauaand 
dollara) 



Cost of 
property 
used for 
investment 
credit 
(Thauaaatd 
dollara) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(IP) 



(17) 



FINANCE, INSURANCE, AND REAL ESTATE' 

Total 

Under tlO,OO0 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000. under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 

Banlts and Tnifit Companies ' 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 

Credit Aeenclee Other Than BanJts ' 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1 ,000,000,000 or more 

Receipts not reported 

Security and Comnodity Brokers, 
Dealers, Ekchanges. and Services ' 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 uiKier $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



■19,967 4,080,443 825,4U,795 '216,311 432,067,915 

8,492 106,770 7,419,752 s r 2,026,239 

7,657 104,963 9,440,112 2,478,806 

7,704 100,185 12,465,942 3,940,572 

8,035 158,186 18,007,683 8,270,479 

6,749 149,911 28,072,669 16,762,030 

5,758 193,689 51,510,533 32,727,879 

2,508 160,991 49,454,275 30,249,951 

1,963 513,360 128,093,552 I Not ) 70,281,639 

323 262,260 58,687,677 XabulatedS 32,416,802 

382 887,236 160,699,967 91,615,747 

62 408,062 51,922,103 27,709,640 

37 680,035 89,200,983 60,125,884 

10 156,648 49,867,174 31,487,876 

8 162,394 33,436,630 16,994,549 

2 32,400 75,496,395 4,682,185 

3,353 1,639,348 -' ^ 297,637 



520 

906 

1,100 

711 

276 

222 

44 

25 



10,803 988,444 373,935,554 - 308,633,973 

(') (^) U0,717 ~, f 113,607 

(') (^) 165,800 151,325 

483 1,784 715,739 630,957 

1,711 14,355 3,859,784 3,524,W1 

2,697 24,682 11,328,649 10,418,035 

3,088 56,134 26,403,310 23,549,492 

1,361 51,614 25,708,471 22,051,508 

1,006 112,655 59,556,506 I not j 48,167,490 

137 64,969 29,825,050 Xabulated\ 22,553,620 

1A5 230,649 94,951,469 70,534,044 

15 82,103 27,974,886 21,292,178 

12 216,106 55,315,114 50,402,140 

2 75,437 23,708,104 22,459,067 

12,785,829 



384,796 

28,851 

7,073 

5,920 

35,838 

23,660 

31,946 
19,689 
46,203 
15,668 
60,222 

9,180 
74,869 
25,000 



157,488,870 

1,212,691 
1,113,826 
1,702,876 
3,216,082 
5,853,870 

13,026,832 
16,266,409 
48,204,708 
18,708,134 
29,990,687 

6,402,281 
6,660,020 
5,065,157 



(') I.') 65,297 J »- 25,723 



^31,867 69,515,134 

669,939 

654,050 

1,179,447 

2,276,549 

3,926,526 

6,377,588 
6,377,435 

17,458,661 
6,815,379 

12,168,984 

2,428,886 
4,187,131 
4,968,836 



19,957 

(') 

1,735 

309 

175 

931 

2,034 

5,581 

1,723 

4,967 



6,894,446 

22,001 
15,183 
73,182 
80,239 
146,704 

425,995 

326,429 

965,160 

1,194,701 

2,578,848 



(■') (••) 22,001 h, ,- 14,226 

6,473 
49,603 
42,473 
77,544 

251,672 

212,800 

Not I 624,117 

tabulated ( 958,632 

994,673 



1,034,293 



52,526,350 

2,368,328 
4,450,060 
5,932,252 
6,479,622 
6,541,586 

7,083,799 
3,940,333 
7,348,170 
1,825,040 
3,292,329 

717,611 
967,551 
488,228 
403,400 
473,679 

214,362 



4,961,849 

5,743 

6,U1 

11,122 

47,201 

152,562 

388,910 
408,247 
897,462 
386,376 
1,217,911 

286,827 
649,815 
274,030 
229,532 



2,450,163 

90,210 
44,648 
54, OU 
83,466 
130,389 

216,501 
326,118 
748,583 
317,234 
314,801 

59,349 
47,633 
17,197 



121,839 

820 
1,114 
2,813 
3,333 
4,595 

18,477 
9,970 
28,903 
12,014 
33,390 



472,728,615 

1,563,574 
1,850,483 
3,051,474 
6,887,138 
15,599,246 

35,609,209 
37,411,738 
94,688,985 
42,200,776 
109,888,017 

30,220,189 
53,113,841 
25,125,920 
14,331,724 
740,140 

446,161 



332,854,616 

57,748 

116,490 

581,915 

3,304,543 

10,026,520 

23,519,564 
23,061,068 
52,943,378 
26,136,418 
84,490,436 

24,753,309 
48,991,291 
21,491,048 
13,380,804 

84 



112,517,393 

302,598 

375,039 

729,999 

1,524,301 

3,530,475 

9,848,784 
13,051,758 
38,905,543 
U, 487,296 
20,253,059 

4,617,193 
2,782,857 
2,098,651 



4,634,378 

5,195 

3,881 

41,369 

46,696 

71,824 

269,991 
202,568 
603,588 
818, 179 
2,107,639 



463,314 



122, 600, U7 

2,866,281 
3,681,437 
4,131,476 
5,156,986 
5,772,309 

7,470,071 
6,428,106 

17,175,809 
8,017,472 

23,939,644 

9,501,658 
13,101,832 
5,395,767 
5,407,642 
4,190,227 

363,430 



55,590 

41,019 

93,665 

476,864 

1,078,260 

2,257,442 
2,060,221 
4,729,367 
2,631,525 
7,309,019 

2,326,248 

5,061,448 

1,757,834 

853,547 

578 



14,602,169 

573,023 
427,456 
170,451 
867,453 
1,070,858 

1,370,980 
1,399,953 
3,366,795 
1,209,182 
2,649,555 

342,921 
705,415 
402,454 



987,693 

10,232 

10, 575 

28,655 

24,729 

51,602 

118,613 

U1,L27 

243,164 

82,835 

199,845 



(18) 



20,517 
26,447 
43,848 
44,529 
67,862 

79,513 
56,197 

167,169 
69,065 

190,701 

54,097 
100,456 
38,705 
31,320 
28,697 

7,113 



411,934 

1,377 
1,756 
1,302 
5,879 
13,275 

30,356 
25,645 
63,535 
38,100 
109,160 

30,674 

72,724 

8,839 

9,312 



9,109 
2,293 
7,269 
3,441 
4,366 

14,555 
12,014 
34,636 
16,571 
21,453 

2,305 
3,308 
2,188 



10 

62 

231 

343 

385 

1,630 

455 

2,446 

1,505 

2,589 



1,702 
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data. 



132 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS. 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS. AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BV SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Uajor industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



(Thou3mnd 
dotlmra) 



Cost of 
sales and 
operations 

(Thmiwanil 
OolUra) 



Depreciation 



(Thaummnd 



Number of 
returns 



(ThauwMnd 
dolUra) 



I ncome 
tax 



(Thcuaand 
dolUrm) 



InvestjDent 

credit 



FIIUNCE, INSURANCE, AND REAL ESTATE- -Continued 
Itoldlng and Other Investaaent Cgnpanies ^ 

Total 

Under |10, 000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



Insurance Carriers ^ 

Total 

Dhder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or ware 

Receipts not reported 



Influrance Agents. Brokera, and Service ^ 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



Heal Estate ^ 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



21,757 

12,820 

2,731 

1,872 

1,101 

672 

473 
179 
251 
41 
49 

5 

3 



1,560 



640 
392 
429 
343 
400 

546 
430 
816 
226 
308 

66 
39 
15 
10 
7 



23,182 

4,195 
5,163 
4,493 
4,075 
2,710 

1,412 

391 

186 

18 

9 



258,116 

87,156 
63,534 
43,121 
26,778 
12,790 

5,960 

1,377 

744 

43 

30 



16,582 



25,754 
42,569 
65,702 
77,646 
97,059 

U9,374 
127,385 
547,175 
285,263 
903,587 
371,643 
339,392 



47,863,554 

2,478 
6,367 
15,092 
23,003 
55,707 

182,943 

305,398 

1,898,820 

1,607,015 

6,909,007 

4,748,933 
6,312,031 
5,4U,115 
5,903,480 
14,480,165 



2,3W,359 

16,421 
84,293 
158,706 
289,303 
364,745 

418,548 
259,625 
383,718 
111,644 
170,284 

57,072 



11,487,746 

371,298 
1,019,503 
1,502,723 
1,834,173 
1,754,826 

1,767,124 
941,533 

1,384,074 
300,314 
541,768 
70,410 



72,300 
61 
1,311 
3,026 
2,117 
4,762 

657 

268 

8,228 

10,945 

40,925 



23,450,715 

407 

962 

2,145 

6,160 

12,774 

53,896 

114,849 

327,096 

724,747 

3,301,637 

2,295,166 
3,116,669 
2,823,504 
3,136,893 
7,033,810 



581,642 

1,148 

5,816 

9,637 

41,652 

84,247 

US,611 
87,983 

107, U5 
45,611 
59,792 



525,165 

2,371 
17,338 
22,101 
36,737 
51,767 

62,919 
85,521 
135,751 
25,531 
76,169 
8,960 



34,349 
1,399 
1,313 
2,714 
2,159 
2,969 

3,316 
2,038 
9,198 
1,951 
2,621 

4,596 



253,778 

34 
117 
480 
136 
658 

1,358 
1,797 

10,333 
6,689 

26,936 

19,702 
36,884 
28,783 
32,348 
37,523 



34,771 

379 
1,771 
3,697 
5,741 
6,136 

4,674 
2,679 
3,863 
1,249 
1,729 

2,793 



1,672,754 

76,396 
173,444 
242,725 
262,982 
255,871 

255,761 
118,292 
189,778 
37,993 
55,298 
2,825 



1,389 



L2,984 


2,140,183 


7,103 


9,832 


2,063 


16,939 


1,436 


24,844 


907 


36,042 


582 


50,727 


412 


83,772 


165 


86,122 


224 


350,314 


38 


208,383 


46 


675,875 


5 


273,904 


3 


323,429 



414 
186 
250 
220 
200 

275 
215 
403 
U2 
211 

51 
33 
13 



153,816 

41,353 
43,919 
32,232 
20,894 
9.423 
4,408 



504 
27 
18 



1,077 
1,793 
1,973 
3,333 
5,923 

U,916 
19,848 
75,398 
£0,786 
255,348 

184,059 
234,233 
234,218 
199,741 
700,908 



5,410 


179,026 


2,273 


3,227 


3,106 


11,609 


3,226 


15,939 


3,067 


26,158 


2,185 


26,905 


1,039 


23,672 


329 


19,495 


162 


29,267 


14 


6,303 


8 


15,075 


1 


1,321 



1,715,279 

54,364 
191,602 
309,323 
322,313 
253,730 

234,447 
118,893 
U5,662 
44,277 
35,668 



89,333 


111,693 


31,870 


• 1,076 


8,995 


2,260 


8,798 


3,973 


7,904 


5,379 


7,305 


5,339 


6,454 


12,687 


4,230 


9,212 


7,343 


23,512 


980 


U,433 


2,215 


23,233 


_ 


2,568 


- 


9,016 



3,139 



765 
4,566 
5,293 
3,005 
7,215 

16,799 
27,390 
32,210 
25,231 
70,357 

36,311 
19,187 
37,182 
33,268 



37,806 
5,608 
6,774 
4,0U 
5,904 
3,411 

4,383 

566 

4,309 

47 

1,755 



713,091 

117,303 
79,548 
87,337 
87,915 
88,377 

84,549 
36,023 
56,578 
11,323 
17,877 
11,124 



39,587 



804,718 

123 
328 
321 
692 

1,771 

3,503 

6,116 

21,605 

17,570 

73,501 

71,432 
90,484 
98,004 
67,807 
346,461 



48,508 

552 
2,210 
2,718 
4,917 
6,477 

4,508 
8,000 
10,611 
2,679 
5,160 

676 



478,591 

10,459 
45,145 
78,512 
83,842 
70,877 

74,440 
35,327 
53,632 
14,427 
11,930 



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



CORPORATION INCOME TAX RETURNS, 1963 



id 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL CROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



dotUrw) 



Total 
assets 



(Thoum^nd 
dctUra) 



Inventories 



(Thousand 
dottmra) 



Current 

assets 

other than 

inventories 

(Ttitmamnd 
dotUraJ 



Depreciable 
assets 



(Thouutnd 
dotlara) 



Current 
liabilities 



( Thavtmnd 
dottart) 



Net 
worth 



f Thoutmnd 
dolUriJ 



Cost of 
properly 
used for 
investment 
credit 
( ThouMsnd 
doltmrm) 



FINANCE, INSURANCE, AND REAL ESTATE— Continued 

Holding and Other Investipent Companies ^ 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



Insurance Carriers^ 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



do) 



(17) 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

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

Receipts not reported 



Instirance Afients, Brokers, and Service ^ 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



Real Estate ^ 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Receipts not reported 



5,202 

1,954 
954 
635 
518 
392 

2S0 
Ul 
202 
33 
41 

5 

3 



e) 



2 
34 

51 
86 
91 
80 

189 
75 

142 



298 
474 
797 
733 
451 
325 
183 
91 
6 



22,751 

4,184 
5,353 
5,195 
4,034 
1,992 

1,200 

395 

203 

20 

14 



161 



1,784,506 

38,475 
36,745 
20,115 
54,971 
31,105 

44,645 

54,511 
282,438 
155,296 
501,132 

249,706 
314,307 



(') 



430,583 

9 

317 

958 

1,114 

2,675 
4,003 
13,733 
11,838 
62,909 

65,742 

72,340 

56,211 

105,434 

32,400 



(') 



420,023 

37,940 
57,498 
66,658 
43,359 
55,321 

50,489 
25,112 
42,091 
U,811 
18,228 



1,515 



38,070,338 

935,652 

912,552 

918,176 

1,009,105 

1,384,879 

1,945,003 
1,569,367 
6,891,023 
3,341,769 
11,158,818 

4,475,903 
3,219,755 



180,718,423 

69,497 
83,555 
130,035 
1U,665 
267,438 

541,131 

702,964 

4,481,831 

3,876,807 

18,854,631 

12,914,357 
22,942,589 
21,093,913 
19,U5,391 
75,496,395 

4,214 



1,934 


2,832,465 


651 


74,096 


2,245 


155,871 


4,807 


251,812 


8,396 


373,766 


3,854 


399,093 


5,859 


371,614 


4,028 


243,534 


0,659 


553,658 


955 


88,611 


9,129 


304,678 


331 


13,479 



n6,016 



Not 
tabulated 



^11,852 



) Not ( 

tabulated 



, Not , 

^tabulatetf 



2,243 



65,474,699 

4,975,098 
6,993,315 
8,674,122 
9,355,042 
8,592,036 

6,795,648 
4,537,101 
7,440,656 
1,652,605 
2,850,836 

141,197 



1,355,043 J 



^155,857 



Not 
tabulate! 



6,459,403 

307,452 
268,133 
333,673 
354,470 
411,507 

503,334 
401,545 
851,948 
426,921 
1,624,831 

516,501 

404,047 



45,031 



41,944 
53,903 
81,609 
75,039 
121,609 

277,310 

291,926 

1,773,924 

1,305,807 

5,547,261 

3,457,877 
4,093,273 
4,059,973 
4,208,720 
4,682,185 

4,208 



1,738,889 

48,831 
91,907 
156,012 
251,381 
268,621 
251,856 
170,016 
290,707 
55,987 
145,847 

5,115 



11,370,740 

830,230 
1,253,015 
1,509,271 
1,746,426 
1,538,188 

1,516,527 
744,721 

1,104,792 
300,456 
599,107 

8,083 



219,824 



923,547 

49,103 
45,563 
44,264 
54,990 
65,351 

89,846 
45,120 
337,702 
53,595 
80,674 

54,391 



1,347 



1,442 

2,375 

3,402 

1,916 

13,195 

18,743 

26,274 

164,151 

83,587 

316,944 

256,732 
263 ,920 

197,001 
173,858 
473,679 



293,287 

3,792 
18,614 
35,022 
51,898 
59,240 
37,651 
22,837 
28,217 

8,720 
15,792 
11,473 



41,773,336 

2,217,218 
4,330,535 
5,781,516 
6,235,818 
6,115,254 

6,313,661 
3,101,767 
5,U3,152 
963,413 
1,312,817 

48,839 



212,246 



2,656,623 

145,954 
93,663 
105,742 
120,351 
157,267 

U9,039 
101,156 
485,539 
189,325 
916,057 

105,114 
41,958 



7,685 
3,302 

19,167 
5,492 

14,157 

48,843 

64,167 

343,975 

269,384 

1,594,314 

726,391 
834,411 
1,536,221 
950,920 
740, UO 

24 



23,321 
67,627 
119,340 
205,285 
205,993 
223,175 
U7,502 
253,291 
36,340 
125,045 

1,347 



11,498,398 

1,021,073 
1,190,476 
1,453,942 
1,679,970 
1,593,010 

1,549,813 
793,519 

1,153,571 
253,834 

401,457 

16,335 



380,798 



29,986,192 

592,215 
589,497 
501,297 
677,710 
1,047,973 

1,396,360 
1,352,908 
5,164,541 
2,399,802 
8,601,110 

4,298,014 
3,159,427 



95,338 



26,980,470 

39,393 
56,035 
74,712 
38,055 
181,726 

294,431 

351,448 

1,604,189 

1,152,956 

4,539,796 

2,552,053 
4,051,440 
3,235,479 
4,554,095 
4,190,227 

3,869 



1,124,744 

43,880 

60,525 
102,174 
123,939 
150,516 
104,826 

85,328 
243,168 

38,953 
160,242 

9,471 



18,185,252 

1,551,443 
2,496,330 
3,060,522 
2,898,225 
2,191,274 

1,927,372 

1,067,121 

1,824,585 

502,219 

480,077 

'27,052 



(18) 



14,690 

655 

450 
2,533 

749 
2,401 

732 
1,005 
3,290 

534 
1,870 

448 



168,071 

13 

78 

4U 

156 

245 

952 

942 

5,560 

6,237 

30,552 

19,394 
24,135 
27,678 
22,008 
28,697 



35,399 

83 
1,508 
2,2U 
2,150 
4,735 
3,196 
1,597 
2,764 
2,235 
14,140 

705 



252,590 

9,270 
20,300 
29,885 
31,811 
42,455 

28,032 
14,539 
53,938 
3,833 
10,937 

570 



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



134 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Uajor industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



dotlmru) 



Cost of 
sales and 
operations 

(Thoua^nd 
dotlmra) 



Depreciation 



(Thoummnd 
dolUrt) 



Net income 



Number of 
returns 



doltmrm) 



(ThouwMnd 
Ooltmrm) 



Income 
tax 



(ThouMmd 



(1) 



(2) 



(5) 



(6) 



SERVICES 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Hotels, Rooming Houses, Camps, and Other Lodging Places 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Personal Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Business Services 



Total. 



Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported.... 



163,766 
26,243 
25,005 
25, 6U 
28,051 
22,738 

17,225 

i,836 

3,311 

220 

182 

16 

15 

1 



10,309 



U,510 

1,899 
2,284 
2,526 
2,560 
2,122 

1,533 

539 

310 

40 

17 



27,125 

2,7i5 

4,836 

5,209 

5,584 

4,021 

3,057 

856 

426 

15 



44,353 

8,707 
6,760 
6,045 
6,393 
5,277 

4,454 

1,587 

1,186 

68 

94 

11 
7 

1 



30,018,042 

102,348 

416,319 

930,224 

2,021,265 

3,234,388 

5,197,093 

3,286,896 

6,060,358 

1,524,889 

3,766,256 

1,132,637 

2,034,365 

311,004 



8,628 

38,841 

93,829 

183, 534 

295,181 

458, 654 
373, 246 
596,713 
264,399 

302, 733 

71,614 
290,048 



3,846,374 

13,549 
81,720 
191,582 
396, 576 
576,558 
934,210 
577, 128 
737,496 
99,947 
163,892 

73,716 



10,586,372 

31,875 

110,496 

215,696 

461,445 

744, 510 

1,34.4,560 

1,074,981 

2,198,225 

457, 189 

1,917,248 

783,554 
935,589 
311,004 



15,980,626 
38,279 
152,712 
367, 504 
841,515 
1,497,517 

2,560,950 
1,781,685 
3,438,153 
851,814 
2,308,494 

792,981 

1,174,708 

174, 3U 



1,190,532 

3,089 
12,613 
30,713 
57,848 
112,274 

172,073 
142, 501 
234, 553 
125, 534 
112,349 

44,705 
142,280 



4,918 

28,471 

80,451 

166,162 

266, 068 

478,743 

307,837 

434, 192 

58,097 

80,940 

47,369 



6,465,975 

10,435 
37,036 
80,735 
190,016 
359,901 

734,683 
649, 701 

1,388,157 
263,652 

1,357,708 

605, 869 
613,768 
174,314 



25,585 
52,864 
96,621 
174,150 
228, 507 
328, 602 
197,708 
376,548 
102,283 
260,228 

22,515 

302, 970 

6,120 



287,675 

3,554 

6,887 

14,568 

25,421 

32,549 

47,881 
27,688 
45,422 
24,763 
27, 659 

2,493 
28,628 



184,747 

3,165 
9,275 
15,298 
24,079 
27, 771 
35,817 
24,548 
26,462 
3,167 
13,129 

2,036 



553,258 

8,061 
14,489 
26,951 
46, 983 
48, 195 
75,868 
58,205 
117,884 
24,080 
78, 593 

10,138 
10, 658 
6,120 



27,033 



85,887 

8,428 

10,734 

13,018 

17,054 

15,477 

12,631 

3,823 

2,724 

166 

156 

15 

13 

1 



(') 



25,517 

3,351 
3,559 
3,665 
4,279 
3,836 

3,617 

1,341 

1,000 

60 

87 

11 



13,814 
31,716 
59,089 
111,002 
163,042 

244,456 
135,976 
341,443 
85,278 
229,232 
69,493 
91,206 
31,543 



12,677 



411 


1,211 


353 


1,668 


1,261 


6,573 


1,409 


9,392 


1,224 


14,449 


8L4 


17, 585 


299 


11, 968 


172 


26,900 


20 


5,761 


9 


6,944 



j4,498 


169, 543 


624 


1,885 


1,530 


2,683 


2,343 


4,270 


3,462 


14,956 


2,970 


23, 866 


2,376 


40,247 


764 


20,772 


365 


30,293 


15 


2,349 


6 


12,622 



(') 



583,945 

5,959 
13,585 
22,137 
39,656 
46,170 

63,581 
45,492 
116,646 
26,649 
96,325 

36,805 
33,336 
31,548 



6,006 



718,863 
52, 871 
60,062 
66,730 
74,153 
93,827 

105,837 
43,126 
79,457 
23,496 
37,407 
1,899 
35,374 



44,624 



142,063 

6,703 
6,720 
9,153 

8,055 
19,041 

27,987 

13,054 

23,399 

7,838 

3,845 

1,899 



161,542 

15,818 
20, 117 
16,075 
15,746 
13,153 

U,622 
10,610 
17,941 
3,783 
6,650 



557,622 
2,171 
6,006 
12,040 
25,971 
35,527 
63,699 
43,266 

133,579 
37,014 

104,726 
35,245 
38,465 
15,934 



30,388 

156 

347 

1,087 

1,769 

2,814 

3,035 
2,444 
8,720 
2,143 
2,998 



7,586. 


50,526 


5,497 


64 


7,766 


280 


8,777 


313 


8,169 


2,946 


0,176 


4,972 


1,532 


9,729 


1,904 


5,972 


2,499 


13,137 


- 


1,062 


758 


6,489 



220,472 

1,231 

2,906 

5,201 

10,830 

11,480 

19,955 
14,653 
42,927 
11,974 
45,995 

18,327 
17, 198 
15,934 



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



CORPORATION INCOME TAX RETURNS, 1%3 



135 



ACTIVE CORPOfiATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



(Thau»*nd 
dolUrm) 



Total 
assets 



dollar*) 



Inventories 



(Thovtmnd 
dotUra) 



L.urrent 

assets 

other than 

Inventories 

(Thauiand 
ddltmra) 



Depreciable 
assets 



(Theuaand 
dollmra) 



Current 
liabilities 



Net 
worth 



(Thautmnd 
doltmra) 



Cost of 
property 
used for 
Investment 
credit 
(Thouamnd 
doltmrmj 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



SBIVICES 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Hotels, Rooming Houses. Camps, and Other Lodging Places 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Personal Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Business Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



12,271 

652 

698 

1,349 

1,9^ 

2,631 

2,766 
966 
933 
83 
78 

10 

11 

1 



95 
85 
74 
178 
246 

262 

118 

78 

11 

2 

1 

2 



2,590 

117 
80 
259 
400 
6U 

712 
253 
1J9 

11 
4 

1 



3,257 

182 
240 
365 
481 
643 

593 

312 

296 

34 

55 

7 
5 

1 



284,803 

3,744 
2,374 
17,413 
10,845 
25,243 

48,546 
17,706 
47,316 
16,100 
42,198 

16,007 

25,785 

6,943 



4,583 



3,009 



(') 



87,483 

773 
1,207 
1,728 
2,726 
4,216 

6,912 
6,211 

13,253 
6,527 

17, 679 

12,199 
3,U2 
6,943 



(^) 



27,526,328 

576,689 

861,616 

1,474,478 

2,082,427 

2,995,811 

4,191,0U 
2, 537, 542 
4,586,525 

1,420,073 
3,551,813 

496,220 

1,666,468 

255,688 



829,964 



5,824 


5,533,389 


448 


116,780 


187 


181,746 


248 


296,753 


538 


451,324 


2,290 


593,702 


3,944 


337, 586 


2,371 


502,613 


5,942 


904,847 


1,595 


409, 528 


2,123 


543,412 


114 


59,567 


5,937 


498,682 



44,475 


2,266,820 


1,910 


26,638 


178 


78,808 


554 


131,335 


2,240 


246,773 


7,754 


362,094 


17, 578 


531,351 


4,273 


301,310 


4,114 


375,392 


268 


55,996 


2,597 


109,133 



7,803,017 

188, 941 
225,086 
473,530 
476,370 
559,392 
912,294 
743,786 

1,415,152 
370,799 

1,234,172 

305,451 
289,266 
255,688 



12,371 
13,012 
31,525 
61,906 
103,520 

159,720 
113,485 
183,558 
35,944 
219,449 

58,130 
250,121 
44,957 



70,023 

248 

547 

1,061 

2,087 

6,611 

5,759 
5,388 

14,208 
6,522 

12,960 

4,867 
9,601 



137,059 

328 

1,646 

4,305 

9,950 

16,855 

34,588 

25,893 

27,008 

3,511 

7,784 

5,191 



315,773 

8,125 
2,462 
6,512 
10,292 
13,075 

31,943 
19, 741 
73,090 
9,289 
53,146 

20,893 
20,978 
44,957 



8,127,795 

160, 536 
274,523 
302,621 
504,626 
730, 381 

1,178,969 
769,418 

1,518,687 
425,774 

1,205,366 

179,267 
482,716 
138,428 



762, 132 
16,100 
22,909 
34,251 
39,708 
77,070 

103, 280 
76,810 

156,081 
48,643 
95,271 

10, 178 
60,662 



21,169 



704,352 
4,366 
U,746 
23,242 
75,394 

117,463 

178,405 
96,030 

130,834 
13,730 
32,232 
10, 591 



2,269 



3,445,980 

64,198 
109, 591 
121,573 
187,647 
251,234 

384,523 
323,613 
620, 177 
194,758 
607,810 

150,561 
167,244 
138,428 



19,676,189 

340,435 

610,758 

1,182,911 

1,929,192 

2,517,638 

3,373,248 
1,883,506 
3,293,917 
1,021,908 
2,061,878 

199,016 
793,075 
49, 519 



419, 188 



5,064,963 
37,184 
161,390 
277,128 
460,081 
559,099 
798,744 
460,271 
856,734 
437,336 
438,839 

28,691 
447, 186 



52,230 



1,980,240 

27,768 

81,987 

140,276 

230, 593 

330,392 

442,292 

270,788 

294,549 

44,583 

86,311 

30,205 



87. 536 
118,723 
279,667 
353,381 
345,673 

602, 171 
417, 135 
745,830 
151,098 
607,463 

69. 537 
57,907 
49,519 



230,029 



7,824,163 

139,301 
271,000 
330,997 
535,460 
795,155 

1,124,598 
768,739 

1,439,334 
403,147 

1,161,431 

162,535 

450,306 

46,608 



195, 552 



1,031,018 
13,762 
41,810 
40,007 
54,817 
129, 333 

139,098 
107,968 
175,641 
74,059 
153,800 

11,904 
55,332 



551,015 

5,518 

19,701 

34,105 

59,834 

85, 570 

124,907 

87,030 

101,477 

9,803 

19,712 

2,749 



60,279 
31,478 
115,829 
160,200 
193,357 

328,365 
244,956 
541,558 
132,743 
515,313 

122, 129 
96, 159 
46,608 



37,866 



174,868 
239,704 
423,489 
651,787 
972,779 

1,409,207 
845,431 

1,702,333 
576,881 

1,288,936 

229,382 
633, 6U 
81,236 



1,509,294 
35,377 
43,666 
68,841 
121,636 
127,064 
173,914 
124,099 
318,902 
U7,326 
123,833 

14,915 
167,237 



1,121 

17,830 

32,859 

39,129 

175,810 

276,671 

145, 122 

190,921 

31,684 

68,259 

31,860 



63,255 

83,429 

137,059 

169, 673 

205,772 

338, 532 
225,055 
470,955 
191,629 
434,754 

136,721 
119,352 
81,236 



141,477 



(13) 



1,191,763 

22,188 
47,667 
69,880 
116, 972 
147,366 

234,740 
103,153 
190, 769 
29,978 
103,659 

33,527 

46,718 

2,345 



132,000 
3,625 
2,530 
6,479 
12,601 
U,298 
25,231 
10,801 
27,602 
7,707 
8,732 

2,112 
9,412 



135,399 
4,340 
12,523 
13,605 
14,598 
17,599 

29,659 
15,741 
16,316 
2,501 
5,412 
3,105 



422,316 

6,600 
U,318 
17,301 
36,209 
46,146 

75,565 
32,630 
33,574 
7,809 
48,083 

10, 253 
13,572 
2,345 



27,906 



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



i36 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS. 1963 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



llBjor Industrial group, and size of business receipts 



NiMt>er of 
returns 



Business 
receipts^ 



(T h ou s and 
dotUr*) 



Cost of 
sales and 
operations 

(Thou»snd 
dolUrt) 



Depreciation 



(Thcummtd 
dolUraJ 



Number of 
returns 



Income 
tai 



(Thcammnd 
dotlmrm) 



SERVI CES — Continued 
AutcBKjbile and Other Repair Services 

Total 

Under $10,000 

♦10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

itotion Pictures 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1 , 000 , GOO, 000 or more 

Business receipts not reported 

Amiaement and Recreation Services, EKcept Motion Fjcturee 



Tbtal 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under 45,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

meeellaneouB Services 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

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

Bufiiness receipts not reported... 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



23,435 

2,997 
3,754 
4,680 
5,576 
4,027 

2,778 
609 
259 



7,242 

685 
691 

1,049 
1,352 
1,323 

682 

230 

178 

IS 

19 

1 
5 



19,911 

4,057 
3,704 
3,007 
2,908 
2,44* 

1,846 

292 

265 

22 

18 

1 



25,190 

5,153 
2,976 
3,098 
3,678 
3,524 

2,875 

723 

687 

49 

IS 



13,017 
63,820 
168,318 
395,913 
562,327 

830,567 
431,763 
396,600 
54,476 
196,337 



2,377,182 

3,418 
11,217 
37,516 
110,684 
189,329 

194,191 
154,740 
342,815 
133,935 
482,401 

71,373 
645,563 



2,555,681 

14,697 

61,316 

108,658 

206,555 

353,118 

553,639 
188,042 
569,702 
139,946 
308,344 

51,664 



17,164 
48,909 
114,625 
266,558 
513,365 

881,272 
486,996 
1,218,807 
374,997 
395,301 

80,716 



4,552 
22,682 
73,840 
191,034 
304,543 

452,564 

249,984 

202,547 

19,169 

77,631 



1,258,197 

1,106 

5,710 

16,138 

49,787 

87,570 

101,618 
79,676 

201,361 
59,647 

295,214 

18,383 
341,987 



7,007 
24,436 
39,236 
72,491 
133,680 

210,678 
81,360 

258,434 
69,112 

111,493 

15,291 



7,172 
21,714 
46,391 
114,177 
233,481 

410,586 
270,626 
718,909 
256,603 
273,159 

61,364 



519,161 

4,066 
9,175 
16,491 
35,518 
47,658 

86,273 
58,802 
102,987 
20,902 
76,363 



52,377 



329,236 

512 
1,097 
2,805 
5,730 
10,352 

8,065 
5,722 
23,578 
12,236 
44,148 

3,631 
211,307 



238,506 

4,885 
9,035 
15,413 
28,112 
45,534 

51,066 
12,802 
42,162 
12,196 
U,208 

1,821 



99,687 

1,342 
2,906 
5,095 
8,307 
16,448 

23,632 
9,941 

18,053 
4,939 
6,128 

2,396 



L4,715 


153,267 


1,059 


1,230 


1,960 


5,824 


2,434 


U,225 


3,311 


14,459 


2,882 


24,828 


2,U3 


36,287 


466 


14,470 


241 


20,545 


6 


1,760 


6 


5,377 



306 
253 
473 
918 
921 

524 

171 

123 

14 

15 

1 
3 



(') 



7,369 

903 
1,269 
1,234 
1,306 
1,096 

941 

218 

208 

16 

17 



13,488 

1,774 
1,310 
1,608 
2,369 
2,548 

2,226 

564 

615 

35 

16 



13,428 



3,834 



171,956 

557 
1,173 
1,273 
9,171 
12,638 

16,996 
6,867 
24,986 
19,689 
37,443 

12,475 
28,431 



(') 



175,825 

882 

3,487 
6,474 
8,449 
9,910 

20,594 
12,142 
53,228 
13,855 
40,158 

5,670 



241,241 

2,090 
3,296 
7,137 
14,919 
26,181 

44,166 
24,265 
68,845 
15,215 
30,363 

3,943 



52,063 

4,692 
4,079 
5,969 
9,593 
8,083 

6,808 
2,972 
4,009 
2,096 
3,199 



82,570 

1,057 
1,227 
2,892 
2,940 
4,0U 

3,945 
2,320 
8,476 
1,162 
16,678 



2,486 



143,073 

10,432 
12,505 
16,717 
18,751 
27,948 

26,383 
4,282 

15,470 

6,540 

701 



2,844 



46,069 

166 
1,369 
2,598 
3,440 
6,009 

10,062 

4,675 

7,799 

765 

1,013 



6,609 



60,384 

126 
66 

176 
2,156 
2,797 

4,681 
2,152 

10,534 
6,955 

14,688 

6,482 
9,492 



(^) 



75 

482 

1,125 

1,531 

1,804 

4,695 
4,345 

22,762 
6,851 

19,170 

2,885 



33,340 



8,672 


303 


7,648 


556 


7,147 


1,535 


10,899 


3,299 


11,413 


5,651 


15,060 


11,492 


7,934 


9,025 


2,663 


27,650 


2,027 


7,264 


576 


U,373 



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



CORPORATION INCOME TAX RETURNS, 1963 



137 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY MAJOR INDUSTRIAL GROUP— Continued 



BY SIZE OF BUSINESS RECEIPTS, 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



(Thaaumtd 
dolUra) 



Total 
assets 



(Thoutsnd 
dollars) 



Inventories 



(Thoumand 
dotUrt) 



Current 

assets 

other than 

inventories 

(Thousand 
dollmra) 



Depreciable 
assets 



(ThouM^nd 



Current 
liabilities 



(Thcuamnd 
dollar a) 



Net 
worth 



(Thouaand 
dollara) 



Cost of 
property 
used for 
investment 
credit 
(Thouaand 
dollara) 



SERVICES— Continued 
Automobile and Other Repair Services 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

Motion Picturea 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1 ,000,000,000 or iK>re 

Business receipts not reported 

Amuaeaent and Recreation Services. Except Motion Pictures 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

mscellaneous Services 



Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000.., 
$500,000,000 under $1,000,000,000, 
$1,000,000,000 or more 

Business receipts not reported.... 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(17) 



1,771 



338 

330 
430 

342 
65 
58 

2 
2 



(^) 



(') 



141 
241 

169 
31 
42 



(^) 



(') 



121 
195 
99 

248 

64 

80 

13 

6 



1,788 

(') 
132 

(') 
223 
358 

440 

123 

240 

8 

6 



(') 



23,243 

498 
13,369 
2,729 

2,131 

2,411 

705 

801 

11 

462 



(') 



37,592 

17 
{') 

775 
3,568 

7,169 
1,709 
2,075 
512 
3,746 

685 
16,706 



(') 



(') 
(^) 



598 
746 
383 

4,466 
534 
6,751 
4,752 
4,844 



43,010 

(^) 

425 

(^) 
1,091 
4,901 

6,066 
1,903 

14,380 
2,435 

10,747 



( = ) 



3,140,432 

55,334 

94,378 

158,835 

310,613 

382,941 

591,545 
383,794 
451,233 
87,271 
386,046 



185,972 



2,855,968 

28, 117 

18,790 

52,7U 

109,341 

211,850 

188,815 
137,597 
322,783 
182,708 
759,752 

61,658 
692,548 



89,298 



3,248,199 
88,979 
126,799 
237,701 
327,493 
543,876 

622,347 
204,754 
526,636 
199,821 
299,096 

25,089 



2,678,503 

71,900 
136,009 
123,613 
160,513 
341,956 

507,076 
263,688 
590,482 
113,950 
220,202 



149,114 



184,646 

701 
4,139 
8,314 
20,451 
27,410 

43,781 

38,173 

26,410 

3,763 

9,794 



1,510 



459,846 

416 

1,157 

4,049 

12,457 

11,292 

5,426 
2,736 
14,747 
7,981 
125,202 

26,913 
218,032 



43,046 
614 
1,790 
3,365 
3,946 
7,783 

10,666 
7,005 
4,469 
723 
2,337 

266 



108,508 
1,939 
1,271 
3,919 
2,723 
20,494 

27,557 
U,549 
23,626 
4,155 
8,226 



49 



731,355 

19,146 
29,157 
47,557 
79,622 
107,518 

161,023 
86,327 
92,812 
8,713 
53,532 



32,990 



340,567 

19,545 
6,571 
10,245 
30,418 
62,398 

61,079 
37,741 
93,738 
69,951 
212,528 

5,081 
221,820 



9,452 



517,740 
7,591 
19,964 
26,286 
40,191 
56,928 

87,266 
36,099 
125,638 
30,183 
73,904 

2,856 



29,590 
71,585 
39,467 
51,646 
107,770 

203,393 
112,778 
299,407 
54,746 
130,089 



25,198 



2,944,278 

28,460 

69,220 

127,041 

261,492 

325,114 

544,677 
341,097 
500,998 
102,441 
385,783 



47,860 



1,308,432 

12,942 

21,311 

70,045 

152,725 

188,632 

124,708 
87,867 

187,958 
69,674 

265, 5U 

41,851 
77,887 



3,001,503 

68,671 
108,646 
213,505 
364,253 
547,292 

603,350 
165,778 
470,449 
170,134 
235,573 

28,732 



25,120 



1,261,054 

27,874 
49,481 
75,249 
106,667 
221,436 

257,306 
140,520 
237,349 
46,542 
42,398 



56,132 



1,095,776 

13,029 
23,276 
51,283 
84,284 
127,977 

215,551 
152,441 
192,506 
53,856 
126,256 



989,706 

9,177 

8,446 

14,269 

68,404 

54,358 

44,001 
40,427 

Ul,282 
64,817 

243,962 

15,676 
260,161 



24,726 



677,443 
18,321 
34,679 
41,384 
68,502 

115,979 

144,285 
48,374 

105,064 
29,471 
47,508 

10,077 



746,865 

19,215 
61,610 
34,120 
39,419 
83,581 

128,391 
87,543 

181,806 
38,398 
54,380 



910,000 

25,779 
34,756 
56.777 
119,980 
134,244 

194,465 
113,555 

98,030 
5,974 

74,437 



44,200 



5,398 

2,913 

8,289 

17.352 

109,884 

82.563 
33,957 
90,234 
77,043 
328,115 

31,937 
302,822 



'1,997 



24,081 
24,155 
75,311 
73,896 
108,424 

134,331 
73.993 

276,588 
76,374 

133,953 

13,949 



15,163 



1,110,057 

19,857 
32,955 
44,353 
60,071 
111,581 

208,681 
129,650 
256,703 
46,851 
125,585 



73,770 



(18) 



221,603 

1,500 
6,732 
10, 6 W 
20,961 
25,422 

47,417 
26,235 
31,724 
5,049 
15,387 



22,576 



7,986 



51,240 

828 

56 

1,413 

1,324 

3.159 

2,300 
1,771 
5,669 
1,330 
14,357 

17,335 
1,158 



144,992 

3,523 

8.077 

16.206 

22,824 

29,475 

36.013 
7.650 

10,392 
2,883 
7,085 

433 



84,213 

1,772 
3,431 
4,262 
8,455 
11,267 

18,555 
8,330 

15,492 
2,699 
4,553 

5,284 



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



138 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS. 1963 



Table 5. 



-SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTK USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



i 



ajor industrial group, and size of business receipts 



Number of 
returns 



Business 
receipts^ 



f Thousand 
doltmrt) 



Cost of 
sales and 
operations 

(Thouamtd 
itottm rm) 



Depreciation 



CThoUMTK/ 

dotUra) 



Number of 

returns 



(Thounsnd 
dotlmra) 



(Thoua^nd 
dolUrwJ 



Income 
tax 



(Thouaand 
dollmraj 



Investment 
credit 



(ThouaMnd 
dotlmrmj 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



m 



NAIUHI OF BUSINESS NOT ALLOCABLE 
Total 

Under $10,CX)0 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



7,906 
1,159 
421 
222 
334 
230 

56 
21 
6 



115,449 

3,497 
7,131 
7,262 
22,985 
39,169 

15,748 
11,656 
8,001 



66,312 

1,284 
2,734 
2,596 
14,843 
19,881 

10,790 
7,961 
6,223 



4,015 

476 
687 
380 
425 
438 

228 
225 
195 



1,504 

339 
174 
117 
178 
156 

33 

10 



6,272 
547 
594 
492 
761 

1,008 

98 
400 
199 



15,470 

1,810 
1,446 
137 
3,366 
1,053 

296 

92 

857 



51 
U7 
125 
173 

94 

20 
144 



21 
21 



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



CORPORATION INCOME TAX RETURNS, 1963 



139 



ACTIVE CORPORATION RETURNS 



Table 5. 



-SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, BY SIZE OF BUSINESS RECEIPTS, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, and size of business receipts 



Distributions to stock- 
holders except in own 
stock 



Number of 
returns 



(Thoutmnd 
dollmf) 



Total 
assets 



( Thoutand 
do Hart) 



Inventories 



(Thouam\d 
dollmrm) 



other than 
inventories 



(Thouaand 
doltmrmj 



Depreciable 
assets 



(Thoommnd 
dollara) 



Current 
liabilities 



(Thouaand 
dotlara) 



Net 
worth 



( Thouaand 
dollar a) 



Cost of 
property 
used for 
investment 
credit 

(Thouaand 
dollara) 



(IQ) 



(11) 



(12) 



(13) 



(14) 



(1^) 



(16) 



(17) 



(18) 



NATURS OF BUSINESS NOT ALLOCABLE 

Total 

Under $10,000 

$10,000 under $2;>,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200^000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Bus iness receipts not reported 






2,170 

(») 

(') 

(') 
(') 



1,694 



305,089 
22,004 
48,764 
14,463 
26,838 
29, 039 

21, 510 
4,011 
8,247 



1J0,2U 



13,859 
520 
2,344 
811 
2,050 
3,771 

2,134 

154 

1,251 



133,631 

7,978 
26,763 

5,650 
14,656 
14,682 

12,336 
1,888 
2,978 



46,700 



54,920 

3,777 
10,442 
5,417 
4,613 
5,396 

3,303 
1,293 
3,394 



17,235 



102, 931 

3,671 
20,420 

3,269 
11,656 
14,348 

5,343 
1,468 
1,445 



125,180 
13,072 
16,695 
7,942 
8,502 
8,583 

13,673 
2,410 
5,903 



48,500 



2,964 

ISO 
1,454 
734 
229 
127 

51 
62 
85 



^Size of total receipts was used in lieu of business receipts to classify statistics for the Finance, insurance, and real estate industries. In order to take into account 
investment Incone, the principal operating income for the finance industries, "ftisiness receipts" for all industrial groups reflect the total receipts of the finance industries. 
See also Scplanation of Terns. 

^Inventories for the Finance division were not distributed by size of receipts. However, the amount of inventories are included in the total for all industrial groups. 

'Estimate is not shown separately because of high sanpling variability. However, the data are included in the appropriate totals. 

*Negative amount. 

'Less than $500 per return. 

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



294-550 O - 68 = 10 



140 



CORPORATION INCOME TAX RETURNS, 1%3 










I/) 
_w 
'C 

(/) 
o 

-D 

c 
o 

c 
o 

0) 

oc 

3 

c 
> 

Of 

"5 

c 

c 



a 
o 




« 



CORPORATION INCOME TAX RETURNS, 1963 



141 



ACrr\'E CORPORAnON RETURNS 

Table 6. — NITMBER OF RCTURNS . NETT INCOME. INCOME TAX, AND INVESTMENT CREDIT, BY DISTRICT IN WHICH RETURNS WERE FILED 



Internal Revenue region and district 



All regions, total. 



Southeast Region, total. 



AUanta 

Biimngham. • ■ 

Columbia 

Greensboro. . . 

Jaclcson 

Jacksonville. 
Nashville... . 



Northeast Region, total. 



Augusta. • ■ ■ . 

Boston 

Burlington. . 

Hartford 

RDrtsmouth. . 
Providence. ■ 



Uldwest Region, total. 



Aberdeen. . . . . 

Chicago 

Des Uoines. ■ < 

Fargo 

Milwaukee.. . . 

Qnaha < 

St. Louis.... 

St. Paul. 

Springfield. 



Central Region, total. 



Cincinnati. . • 
Cleveland. . . . 
Detroit 

Indianapolis. 

Louisville. • - ■ 
Parkers burg.. 



Southwest Region, total. 



Albuquerque. 

Austin 

Cheyenne. — 

Ebllas 

Denver 



Little Rock 

New Orleans. . . . 
dklahooa City. 
Wichita 



New York Region, total. . 



Albany. . • • 

Brooklyn. . . 
Buffalo 

Uanhattan. . 



Mid-Atlantic Region, total. 

BaltiiDOre? 

Newark 

Philadelphia 



Pittsburgh. . 
Richmond. . . . 
Wilmington. . 



Western Region, total. 



Anchorage 

Boise 

Helena 

Honolulu 

Los Angeles.. ... 

Rioenix 

Portland 

Reno 

Salt Lake City.. 
San Francisco.. 
SeatUe 



Office of Ir.temafional Operations*. 



Total active corporation returns 



With and without net 
inccne 



Number of 
returns 



(1) 



145, 720 

20,861 
12,365 
10,377 
25,132 

7,704 
53,969 
15,312 



6,816 
55,127 
2,943 

25,999 
5,706 
10,423 

185, 659 

3,606 
59,139 
14,542 

3,370 
28,839 

9,405 
32,242 
22,548 
11,968 

150, 091 

22,344 
41,263 
38,939 

26, 272 
12,422 
8,851 

125,278 

4,440 
27,958 

2,828 
26, 800 
13,571 

7,739 
18, 526 
12,755 
10,561 

248,422 

13,336 
77,193 
28,883 
129, 010 

186, 806 

29,440 
74,027 
38,665 

17, 033 
21, 582 
6,059 

173, 165 

1,411 
3,920 
4,896 
4,748 
74, 661 

9,274 
11,443 
3,313 
6,300 
33,398 
19,801 

809 



Net Income 

(less 

deficit) 

(Thouamitd 
dollar*) 



(2) 



54,196,736 



631,434 
226,478 
190,751 
964,990 

95,893 
570, 501 
379,906 

2,685,262 

91,732 

1,620,040 

20,877 

728,085 
61,256 
163,272 

7,785,450 

46,598 

3,480,822 

346,074 

23,200 
871,004 

216,007 
1,258,830 
1,033,323 

509, 592 

10,850,455 

1,223,949 
1,957,642 
6,272,050 

893, 565 
394, 857 
108, 392 

3,082,949 

40, 553 
983,161 

16,665 
646,007 
267,437 

87,248 
370,985 
418,844 
252,029 

15,201,821 

606, 651 

412,434 

943,467 

13, 239, 269 

6,935,677 

520, 162 
1,580,033 
1,497,978 

1, 239, 040 

541, 880 

1,455,584 

4, 539, 596 

916 

55,154 

58,844 

106,313 

1, 841, 272 

58,815 
253,130 
75,240 
88,449 
1,629,328 
372, 234 

57,473 



With net income 



Number of 
returns 



(3) 



807, 545 



89,416 

13,987 
7,828 
5,533 

16,917 

5,084 
29,031 
10,035 

64,487 

4,166 

33,798 
1,418 

15,324 
3,594 
6,187 

120,581 

2,341 
37,277 
10,056 

2,194 
18,731 

6,378 
21,382 
14, 214 

8,108 

96,865 

14,520 
25,633 
25,345 

17,320 
8,251 
5,796 

75, 545 

2,583 
15,252 

1,553 
15,979 

7,539 

5,348 
11,410 
8,209 
6,562 

145,820 

7,785 
43,002 
17, 883 
77,150 

111,638 

18,458 
42, 572 
22, 838 

9,883 
13,788 
4,199 

102,471 

724 
2,264 

3,017 

2,311 

44,789 

4,772 
7,038 
1,858 
3,802 
20,758 
11,126 

421 



(ThouMfd 
OoHmra) 



(4) 



3,673, 

730, 

278, 

223, 

1,042, 

126, 
821, 
450, 



3, 172, 555 

112,847 

1, 864, 167 

34,243 

865, 580 

84,721 

209,996 

8,697,999 

52, 708 

3,887,610 

396, 358 

31, 305 
968, 188 

254,704 
1,407,965 
1, 140, 394 

558, 757 

11, 525, 518 

1, 339, 251 
2,243,480 
6,455,719 

1, 013, 225 
431,767 
142,076 

3,869,621 

52, 058 
1, 173, 169 

29,032 
852,916 
354, 974 

129, 755 
464,665 
497,572 
305,680 

16, 561, 513 

655,599 

672, 187 

1, 054, 538 

14, 279, 189 

7,772,285 

747,544 
1, 853, 222 

1, 729, 281 

1,335,483 

615, 222 

1,491,533 

5, 548, 631 

10,706 
81,790 
74, 562 
138,118 

2, 351, 141 

125,820 
300,379 
100, 745 
121,322 
1, 836, 514 
496, 534 

129,114 



Returns other than Form 1120-S 



Number of 
returns 



(5) 



78, 218 

12,512 
6,717 
5,724 

15, 170 

4,265 

24,799 
9,030 



3,709 
32, 165 
1,309 

13,608 
3,241 
5,814 

105,819 

1,844 
32, 803 
8,329 
1,737 
16, 828 

5,117 
19,094 
12,927 

7,140 

86,449 

13,268 
23,024 
22,640 

15,273 
7,118 
5,126 

66,405 

2,183 
14,688 

1,302 
14, 615 

6,607 

4,448 

10,044 

6,889 

5,529 

127,904 

7,003 
36, 580 
16,346 
67, 975 

101,789 

17,132 
37, 984 
21,152 

9,267 
12,250 
4,004 

92, 595 

649 

1,726 

2,395 

2,178 

42, 163 

3,990 
6,270 
1,628 
3,136 
19, 175 
9,285 

421 



(Thouamd 
dotlmrm) 



(5) 



60,016,163 



3,509,484 

711,979 

253, 501 

210,634 

1, 020, 999 

110, 790 
759,617 
431,864 

3,125,911 

106, 503 

1,847,687 

33,196 

847,754 

82,072 

208, 689 

8,479,538 

42,291 

3,827,019 

373,857 

25,212 
946, 077 

235,606 
1, 357, 995 
1, 122, 028 

539,453 

11,470,211 

1,310,977 
2, 211, 645 
5,415,295 

984,425 
415,414 
132,454 

3, 707, 160 

57, 897 

1,141,557 

23,855 

832, 771 

341, 367 

113, 823 
445, 246 
461, 534 
288,909 

15,464,610 

650, 326 

614,454 

1,033,151 

14, 186, 579 

7,639,420 

729,962 
1,800,545 
1, 709, 535 

1,322,611 

590, 537 

1,486,130 

5,470,715 

10, 037 
72, 958 
68, 816 
136,793 
2, 301, 856 

113,151 
290, 654 
92,111 
113,771 
1, 795, 955 
474,513 

129, 114 



(Ttnuaand 



(7) 



26,251,981 



1, 513, 695 

314, 332 

111, 556 

67,765 

477, 072 

42,274 
297,514 
183,083 

1, 165, 089 

42,078 

623,684 

13,750 

370, 923 
31,566 
82,988 

3,679,757 

17, 020 

1,736,106 

163, 168 

8,747 

427,418 

98,974 
569, 501 
414, 694 
244,137 

5,508,421 

600, 873 
1,029,072 
3, 199, 149 

444,320 
185,496 
48,509 

1,447,845 

22, 331 

410,635 

7,971 

351,502 

130, 429 

41,848 
184,521 
175, 880 
122,729 

7, 509, 350 

315, 996 

237,167 

480,741 

6,475,456 

3,200,799 

289,440 
782, 675 
733, 220 

621, 217 
256, 845 
517,401 



2,740 

25,552 

29,234 

56, 705 

934,847 

41,711 
113,032 
38,977 
47,384 
711, 180 
184, 215 

41,426 



divestment 
credit 

(ThouMMntl 
doltmri) 



(8) 



1, 103, 312 



72,840 

16,515 
5,035 
5,117 

20, 300 

1,925 
15, 183 
5,755 

50,257 

2,403 
26,352 

773 

15, 020 
1,345 
4,364 

157,62] 

670 

73,412 

6,096 

339 
17,363 

5,940 
26,960 
20, 019 

6,822 

171, 688 

26,222 
49, 222 

70, 740 

15, 170 
7,918 
2,416 

91, 717 

1,318 

26, 177 

531 

18, 507 

7,869 

2,491 
11, 322 
13,962 

9,540 

298,086 

9,924 

11,741 

17, 596 

258,627 

144,065 

13,658 
26, 860 
34,578 

33,921 
13,939 
21, 109 

116,549 

149 

1,992 

1,648 

3,016 

42,813 

2,823 
7,576 
2,204 
3,347 
41, 110 
9,871 

487 



Returns, Form 1120-S 



With and without net 
income 



Number of 
returns 



(9) 



139, 050 



17,900 

2,330 
1,530 

1,112 
2,392 

1,197 
7,578 
1,561 

7,589 

556 

2,985 

318 

2,845 
513 
472 

22,168 

674 
6,990 
2,487 

574 
2,726 

1,726 
3,264 
2,144 
1,583 

15, 760 

1,965 
4,165 
4,132 

2,959 

1,617 

941 

14, 352 

659 
2,481 

506 
2,419 
1,915 

1,282 
1,926 
1,594 
1,459 

28,472 

1,172 
10,723 

2,421 
14,156 

16,544 

2,151 
7,094 
3,129 

1,316 

2,492 

362 

16, 145 

173 
805 
961 
339 
4,455 

1,259 
1,219 
370 
889 
2,602 
3,073 



Net income 

(less 

deficit) 

(nouwand 
dot lata) 



(10) 



799,839 



110, 376 

12,851 
12,726 

10, 572 
14, 691 

13,796 
32, 508 
13,032 

32,754 

6,068 

10,901 

^3U 

13,515 

2,259 

322 

162,315 

9,569 
40,971 
19, 225 

5,365 
15,366 

13,484 
32,490 

11, 566 
14,254 

118, 101 

23,567 
21, 379 
31, 376 

21, 585 
11,563 
8,511 

98, 598 

762 
18, 166 
2,347 
9,745 
4,366 

13,658 
9,971 

32,872 
6,489 

102, 691 

2,822 
33,495 
15,637 
50,737 

70, 094 

6,968 
32,999 
4,004 

4,766 
14,512 
4,845 

104,910 

'555 
5,355 
1,922 

•717 
35,662 

6,704 
5,386 
6,669 
5,784 
30,159 
8,542 



With net income 



Number of 
returns 



(11) 



8,099 



11, 198 

1,475 

1,111 

609 

1,747 

818 
4,232 
1,005 

4,641 

457 

1,533 

109 

1,715 
353 
373 

14,862 

497 
4,474 
1,727 

457 
1,903 

1,261 

2,288 

1,287 

968 

10, 417 

1,252 
2,609 
2,706 

2,047 

1,133 

670 

9,140 

400 
1,564 

261 
1,364 
1,032 

900 
1,366 
1,320 

933 

17,916 

782 
6,422 
1,537 

1,175 

10,049 

1,326 
4,688 
1,666 

616 

1,538 

195 

9,876 

75 

538 

622 

(') 

2,626 

782 
768 
230 
666 
1,593 
1,843 



(Thouaand 
doltaraj 



(12) 



1, 235, 338 



163, 560 

18,239 
15, 074 
12,430 
21,458 

15,953 
61, 505 
18,911 



6,344 
16,460 
1,047 

18, 816 
2,549 
1,309 

218,461 

10,417 
60, 591 
22,511 
6,093 
22, 111 

19, 096 
39,970 
16,366 
19,304 

156, 307 

28, 274 
31,635 
41,423 

28,800 
16, 353 
9,622 

152, 661 

4,161 

31,512 

5,176 

■20,145 

13,507 

15,932 
19,419 
35, 938 
16,771 

176,903 

5,273 
57,733 
21, 387 
92,510 

132,665 

17, 582 
52, 577 
19,745 

12,672 

24,685 

5,403 

177,916 

669 

6,832 

5,745 

59, 285 

13,669 

9,725 

6,634 

7,551 

40,559 

21,921 



^Deficit. 

^Includes the District of Columbia. 

'Estimate is not shown separately because of high san^jling variability. However, the data are included in the appropriate totals, 
^his office receives returns of domestic corporations with foreign addresses and returns of resident foreign corporations. 

NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." Weighting factors used for statistics classified by Internal Revenue 
regions and districts are described on pa^e 304. Totals based on these weighting factors differ slightly frcni those based on national weighting factors. 



142 



CORPORATION INCOME TAX RETURNS, 1963 





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