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Full text of "Statistics of income, preliminary"

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BOSTON PUBLIC LIBRARY 



3 9999 06315 984 



VTISTICS OF INCOME . . . 1963 













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• SOLE PROPRIETORSHIPS 

• PARTNERSHIPS 

• CORPORATIONS 



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with accounting periods ended 
July 1963-June 1964 



U.S. TREASURY DEPARTMENT • I 



NTERNAL RfiyjEMV.E .SERVICE 

OC(TOITAKCnt,LEGE 



LIBRARY DEPOSITORY 



\ 



Statistics of Income / 1963 



• Sole Proprietorships 

• Partnerships 

• Corporations 



U.S. Business 



TAX RETURNS 



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



>*/A ^"^■^ nV^ 




"'^S^^' 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 
Publication No. 438 (4-67) 



INTERNAL REVENUE SERVICE 



SHELDON S. COHEN Commissioner 
WILLIAM H. SMITH Deputy Commissioner 
ALBERT W. BRISBIN Assistant Commissioner (Planning and Research) 



VITO NATRELLA 

Director 
JAMES M. JARRETT 
Assistant Director 
THOMAS F. McHUGH 
STATISTICS Chief, Income, Finance, and Wealth Branch 
DIVISION TED E. McHOLD 

Chief, Statistical Techniques Branch 

HERMAN E. GUTERMAN 

Associate Chief, Statistical Techniques Branch 
ROBERT J. TOLLIVER 

Chief, Program Management Branch 

This report on business tax returns was prepared 
under the direction of William J. Smith, Jr., Supervisory Statis- 
tician in the Income, Finance, and Wealth Branch, assisted by 
David C. Crockett and other members of the staff. 

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



For sale by the Superintendent of Documents, U.S. Government Printing Office 
Washington, D.C. 20402 - Price $1.50 (paper cover) 



Letter of Transmittal 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, February 13, 1967. 

Dear Mr. Secretary: 

I am transmitting Statistics of Income — 1963, U, S, Business Tax Returns. 
This report was prepared in partial fulfillment of section 6108 of the Internal 
Revenue Code of 1954 which directs that statistics concerning the operation of 
the income tax laws be published annually. The statistics relate to corporate 
and noncorporate business activity and were obtained from samples of tax returns 
and schedules filed in 1964, The accounting period covered on nearly all the sole 
proprietorship and partnership returns was calendar year 1963, while on corpora- 
tion returns the accounting periods ranged from the year ended July 1963 to that 
ended June 1964. 

Income statement statistics are shown for the three types of businesses and 
balance sheet statistics are shown for partnerships and corporations. The pri- 
mary classification is by industry, but statistics are also classified by size of 
adjusted gross income for sole proprietorships and by both size of business 
receipts and size of total assets for partnerships. Also included are data on 
farm income, pension plan contributions for self-employed individuals and their 
employees, and investment credit. In addition, State data for noncorporate 
businesses are presented. 

This report contains the most detailed tax return statistics available for the 
noncorporate sector; more extensive corporate statistics will become available 
with the publication of Statistics of Income— 1963, Corporation Income Tax 
Returns. 




Commissioner of Internal Revenue. 



Hon. Henry H. Fowler, 

Secretary of the Treasury. 



Ill 



Contents 



GUIDE TO TABLES BY SUBJECT, vi 

INTRODUCTION, 1 

Summary Statistics for 1963,1 

INDUSTRY STATISTICS, 3 

Income Statement and Balance Sheet, 3 

Industry Data for States and Districts, 3 

Investment Credit by Industry, 4 

Retirement Plans, 4 

Months in Operations, 5 

Farming Industries, 5 

Partnership Size, 6 

Partnership Year of Organization, 6 

BUSINESS DEDUCTION PATTERNS, 7 

Sole Proprietorship Payroll, 7 

Partnership Depreciation, 7 

Cost of Goods Sold, 7 

Ratio of Deductions to Business Receipts, 7 

HISTORICAL STATISTICS, 9 

CHANGES IN LAW, 9 

EXPLANATION OF TERMS, H 

DESCRIPTION OF THE SAMPLES AND LIMITATIONS OF THE 
DATA, 21 

BASIC TABLES, 29 

Corporate and Noncorporate Businesses, 30 
Sole Proprietorships, 36 
Partnerships, 86 
Corporations, 160 

FACSIMILES OF FORMS USED, 185 
INDEX, 235 



Guide to Basic Tables 



by Subject 



COST OF GOODS SOLD COMPONENTS 

Partnerships - Table 28, page 154 

DEPRECIATION IN 1959 AND 1963 
Partnerships - Table 29, page 155 

FARMS 

Sources of nonfarm income 

Sole proprietorships - Tables 10, 11, 

pages 80, 81 
Sources of farm receipts 

Sole proprietorships - Table 9, page 79 
Accounting methods 

Sole proprietorships - Table 9, page 79 

HISTORICAL 

Sole proprietorships - Table 14, page 84 
Partnerships - Table 31, page 157 
Corporations - Table 36, page 181 

INCOME STATEMENTS 
Sole proprietorships - Table 3, page 38 
Partnerships - Table 16, page 89 

With balance sheets - Tables 26, 27, 
pages 148, 153 
Corporations with balance sheets - Tables 33, 
34, pages 166, 173 

INDUSTRY CLASSIFICATIONS 

All Business Summary - Table 1, page 30 
Maximum Number of Groups Available:^ 
Sole proprietorships - Table 2, page 36 
Partnerships - Table 15, page 86 
Corporations - Table 32, page 160 

INVESTMENT CREDIT 
Sole proprietorships - Table 7, page 71 
Partnerships - Table 23, page 136 
Corporations - Table 35, page I8O 



MONTHS ACTIVE DURING 1963 
Partnerships - Table 21, page 133 

NUMBER OF PARTNERS 
Partnerships - Tables 19, 20, pages 121, 132 

PAYROLL COSTS 

Sole proprietorships - Table 5, page 69 

RATIO OF TOTAL DEDUCTIONS TO BUSINESS 
RECEIPTS 

Sole proprietorships - Table 13, page 83 
Partnerships - Table 30, page 156 

RETIREMENT PLAN CONTRIBUTIONS 

Sole proprietorhips - Table 6, page 70 
Partnerships - Table 22, page 135 

SIZE CLASSIFICATIONS 

Adjusted Gross Income 

Sole proprietorships - Tables 8, 10-12, 

pages 72, 80-82 
Business Receipts 

Sole proprietorships - Table 13, page 83 

Partnerships - Tables 20, 30, pages 132, 156 
Farm Net Profit, Loss 

Sole proprietorships - Tables 10, 11, 

pages 80, 81 
Total Assets 

Partnerships - Table 27, page 153 

STATES AND INTERNAL REVENUE DISTRICTS 

Sole proprietorships - Table 4, page 43 
Partnerships - Tables 17-19, pages 96-121 

YEAR OF ORGANIZATION 

Partnerships - Tables 24, 25, pages 137, 147 



Industry coverage is also provided for nearly all of the subjects listed in this guide, in varying degrees of detail. 



VI 



Introduction 



This report contains income year 1963 financial statis- 
tics derived from samples of the tax and information 
returns of 9,136,000 sole proprietorships and 924,000 
partnerships, and is the principal source of annual in- 
formation about noncorporate businesses. Also included, 
to provide measures of total business activity, are pre- 
liminary data for the 1,323,000 active corporations filing 
returns for 1963, The statistics for unincorporated busi- 
nesses were derived from returns filed In almost every 
case for calendar year 1963, while those for corporations 
were based on tax returns filed not only for the calendar 
year 1963, but also for noncalendar year accounting peri- 
ods with ending dates in the interval, July 1963 through 
June 1964. 

The statistics in this report are arranged as follows: 
one summary table with data for all three forms of busi- 
ness and three separate groups of tables for sole pro- 
prietorships, partnerships, and corporations. In addition, 
tables A through E summarize the major 1963 statistics 
and in some cases relate 1963 and 1962 data. 

Following a summary for 1963, the statistics in this 
report are described under two broad headings: Industry 
Statistics, and Business Deduction Patterns. Other sec- 
tions describe changes in law which may have affected 
the year-to-year comparability of statistics, and explain 
the terms used in this report. 



SUMMARY STATISTICS FOR 1963 

Aspects of 1963 business activity are summarized in 
tables A through D and table 1. Table A provides sum- 
mary 1963 statistics for the three forms of business 
organization and indicates the changes from 1962 levels 
in number of returns, business receipts, depreciation, 
and inventory. Table B indicates how sole proprietorship 
activity was distributed by industry division in the 2 
years, while tables C and D provide similar information 



for partnerships and corporations. The business receipts 
indicated in tables A and D illustrate how the compara- 
bility of statistics from year to year are affected by 
changes in law. Partof the 6 percent increase in business 
receipts of corporations between 1962 and 1963 resulted 
from a change in reporting requirements for certain 
mutual insurance companies prescribed by the Revenue 
Act of 1962. The number of businesses in Wholesale and 
retail trade not allocable, and Nature of business not 
allocable indicated in tables B, C, and D, illustrate how 
the comparability of statistics from year to year may 
also have been affected by statistical processing. During 



Table A.— CORPORATE AND NONCORPORATE BUSINESSES: NUMBER, BUSINESS 
RECEIPTS, DEPRECIATION, AND INVENTORY, 1962 AND 1963 



Selected ilems 



Total 

Corporate businesses 

Noncorporate businesses, total. 

Sole proprietorships 

Partnerships 



Busl^^Ess heceipk 



Corporate businesses .- 

Noncorporate businesses, total. 

Sole proprietorships 

Partnerships 



DEPRXCIATION 

Tbtal 

Corporate businesses 



Noncorporate businesses, total. 

Sole proprietorships 

Partnerships 



INVENTORY, ENE-OF-YEAR 

Total 

Corporate businesses 



Noncorporate businesses, total. 

Sole proprietorships 

Partnerships 



(1) 



11,382,309 

1,268,042 

10,114,767 

9,182,586 

932,181 



(2) 



11,383,414 

1,323,184 

10,060,230 

9,135,954 

924,276 



I dollars) 



1, 145, 844 

895,120 

250,724 
178,420 
72,304 



36,967 

27,553 

9,414 
7,201 
2,213 



115,727 
100,327 
15,400 
10, 582 
4,818 



1,202,104 

948,790 

253,314 
181, 551 
71,762 



39,151 

29, 545 

9,606 
7,338 
2,268 



121,843 

106,333 

15,510 
10,713 
4,797 



increase or 
decrease {-) 



(3) 



0.0 

4.3 

-0.5 
-0.5 
-0.8 



4.9 

6.0 

1.0 

1.8 

-0.8 



5.9 

7.2 

2.0 
1.9 
2.5 



5.3 

6.0 

0.7 
1.2 

-0.5 



Ajnounts are rounded and may not add to totals . 



Table B.— SOLE PROPRIETORSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1962 AND 1963 





Number of businesses 


Business receipts 


Net profit (less loss) 


Industrial division 


1962 


1963 


Percent 
increase or 
decrease (-) 


1962 
(Mtltion 


1963 
dotlmrm) 


Percent 
increase or 
decrease (-) 


1962 
(Hit lion 
doitmro) 


1963 
(Million 
dollorm) 


Percent 
increase or 
decrease (-) 




(1) 


(2) 


(3) 


C4) 


(5) 


(6) 


(7) 


(8) 


(9) 




9,182,586 


9,135,954 


-0.5 


178,420 


181, 551 


1.8 


23,895 


23,771 


-0.5 






3,444,116 

34,987 

687, 187 

180,805 

283,955 

1,888,602 

319,131 

1,514,774 

54,697 

472,674 

2,132,751 

57,509 


3,338,081 

34,438 

691, 613 

187,398 

307, 103 

1,836,746 
324, 392 

1,471,400 
40,954 

506,111 

2,185,196 

49,268 


-3.1 
-1.6 

0.6 
3.6 
8.2 

-2.7 

1.6 

-2.9 

-25.1 

7.1 

2.5 

-14.3 


30,200 

987 

15, 539 

6,710 
4,241 

88,977 

16,953 

68,440 

3,584 

5,172 

26,079 

513 


30,050 
1,049 

16,345 
6,369 
4,969 

89,775 
17,917 
69,201 
2,658 

5,467 

27,095 

431 


-0.5 
6.2 
5.2 

-5.1 
17.2 

0.9 

5.7 

1.1 

-25.9 

5.7 

3.9 

-16.0 


3,696 
'64 

2,108 
654 
642 

5,837 

1,453 

4,187 

196 

1,638 

9,289 

94 


3,048 
'10 

2,171 
678 
694 

5,807 

1,518 

4,121 

168 

1,782 

9,529 

71 


-17.5 
(1) 

3.0 
3.6 
8.1 

-0.5 
4.5 
-1 6 


Mining 

Contract construction 

Manufacturing 

Transportation, communication, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 


Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 


-14.3 

8.7 

2.6 

-23 6 







^Net loss exceeds net profit. Percent not applicable. 

NOTE: Aioounts are roimded and may not add to totals. Percentages in columns (6) and (9) are computed on values to nearest thousand dollars. 



U. S. BUSINESS TAX RETURNS, 1963 



the past few years the number of businesses in these 
"not allocable" categories has been declining as the 
statistical clerks gained experience in identifying more 
specifically the industrial activity of those filing business 
returns. In table 1, 1963 data for 52 industries are com- 



bined for all three types of business organization and 
shown separately to permit comparison between cor- 
porate and noncorporate business. This table provides 
statistics for the number of businesses, business receipts, 
and various deduction items. 



Table C— ACTIVE PARTNERSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1962 AND 1963 





Number of partnerghips 


Business receipts 


tiel profit (less loss) 


Industrial division 


1962 


1963 


Percent 
increase or 
decrease {-) 


1962 

Cllllw 
doitmrm) 


1963 
doltmrm) 


Percent 
increase or 
decrease (-) 


1962 
dollmrt) 


1963 

(aittttm 
dolUf) 


Percent 
increase or 
decrease (-) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 




932,181 


924,276 


-0.8 


72,304 


71 ,762 


-0.8 


8,513 


8,668 


1 8 






Agriculture, forestry, and fisheries 

Mining 

Contract construction 

Manufacturing 

Transportation, conmunication, electric, gas, and sanitaiy services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 


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

267,493 

40,960 

220,585 

5,948 

229,400 
166,737 

1, 5?7 


130,420 
14,150 
60,408 
39,368 
16,640 

256,601 

43,498 

211,819 

1,284 

233, 516 

171,994 

1,179 


-2.4 
-5.9 
3.9 
-3.6 
-2.3 

-4.1 

6.2 

-4.0 

-78.4 

1.8 
3.2 

-25.2 


4,983 

912 

6,805 

6,654 

995 

36,580 

12,357 

23,227 

997 

4,976 
10, 380 

le 


4,690 
894 
6,895 
6,107 
1,122 

35,471 

12,246 

23,089 

136 

5,469 
11,106 

10 


-5.9 
-2.1 
1.3 
-8.2 
12.7 

-3.0 

-0.9 

-0.6 

-86.3 

9.9 
7.0 

-45.4 


655 
'4 
594 
595 
124 

2,199 

573 

1,564 

61 

952 
3,394 


567 
^9 
625 
543 
143 

2,157 

612 

1,535 

10 

932 
3,710 


-13.5 

5.1 
-8.7 
15.2 

-1.9 

6.8 

-1.9 

-83.3 

-2.2 
9.3 

-49.1 



^Net loss exceeds net profit. Percent not applicable. 

NOTE: Amounts are rounded and may not add to totals. Percentages in columns {6 



and (9) are computed on values to nearest thousand dollars. 



Table D.— ACTIVE CORPORATION RETURNS; NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY INDUSTRIAL DIVISION, 1962 AND 1963 



Ii.dusLrial 



Number of active corporation returns 



Percent 
increase or 
decrease {— ) 



Business receipts 



dollar'} 



(Million 
tkitlorty 



Percent 
increase or 
decrease (-) 



Net income (less deficit)^ 



1962 
(Hillior. 
dollart) 



1963 



Percent 
increase or 
decrease (-) 



(1) 



(3) 



(4) 



(5) 



All industrial divisions 

Agriculture, forestiy, and fisheries. 
Mining. 



1,268,042 



895,120 



948,790 



Contract construction 

Manufacturing 

rransportation, communication, electric, gas, and sanitary 



services. 



Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable. 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



22,130 
13,539 
90,6tK 
183,149 

52,701 

388,852 

132,372 

245,187 

11,293 

359,229 

150,082 

7,756 



23,270 

14,878 

96,465 

181,799 

56,291 

403,434 

137,616 

257,383 

8,435 

375,375 
163,766 

7,906 



5.2 

9.9 

6.5 

-0.7 

6.8 

3.8 

4.0 

5.0 

-25.3 

4.5 
9.1 

1.9 



5,978 
11,955 
40,311 
399,660 

71,092 

293,118 

142,730 

143,687 

6,701 

46,295 
26,608 

103 



7,493 

12,448 

44,731 

419, 324 

75,711 

302,904 

145,112 

153,555 

4,237 

56,CK5 
30,018 

11^ 



25.3 


161 


96 


4.1 


794 


1,210 


11.0 


617 


643 


4.9 


25,351 


28,776 


6.5 


8,011 


8,925 


3.3 


5,172 


5,350 


1.7 


2,420 


2,473 


6.9 


2,640 


2,783 


36.8 


112 


94 


21.1 


8,681 


8,382 


12.8 


833 


901 


11.7 


214 


29 



■9) 



9.4 



-40.4 
52.4 
4.2 
13. i 

11.4 

3.4 

2.2 

5.4 

-16.1 

-3.4 
S.2 



^See paragraph in Explanation of Terms for brief description of "Net income. 
^Net deficit exceeds net income. Percent not applicable. 
NOTE: Amounts are rounded and may not add to totals. 



Industry Statistics 



A major purpose of this report is to provide financial 
statistics classified by the taxpayer's business activity. 
The first table in each section of this report provides the 
industry detail to which the returns were originally coded, 
based mainly on information provided by the taxpayer. 
These initial tables provide major income statement items 
for sole proprietorships in table 2, for partnerships in 
table 15, and for corporations in table 32. The degree of 
industry detail shown in the tables is determined by the 
sampling variability, and differs for the three forms of 
organization. These differences reflect actual diversity 
in the extent of activity in various lines of business and 
the frequency with which certain items of information 
were reported by firms active in each line. For example, 
for sole proprietorships in the Manufacturing division, 
statistics are provided for only 16 industries in table 2, 
whereas for corporations in this division, statistics are 
provided for more than 100 industries in table 32, For 
statistics on retirement plans, information is provided for 
partnerships for 48 industries because retirement plan 
deductions were taken on a small proportion of returns and 
data for some industries were combined to provide 
reliable estimates. 



INCOME STATEMENT AND BALANCE SHEET 

Income statement statistics for 60 industry groups are 
presented for sole proprietorships in table 3, for part- 
nerships in table 16, and for corporations in tables 33 
and 34. In comparing the income statement items of the 
three types of business organization for particular in- 
dustries, certain differences in reporting requirements 
must be considered. These differences affect the com- 
parability of net profit of unincorporated businesses and 
net income of corporations. The receipts of partnerships 
and corporations include many types of income in addition 
to business receipts, such as dividends, interest, rents, 
and royalties. But for sole proprietorships, business 
receipts is the only income item reported on the busi- 
ness schedule. Other types of income are reported on the 
individual income tax return and may or may not be re- 
lated to the sole proprietorship business. Additional first- 
year depreciation is deductible on the returns of sole 
proprietorships and corporations, but is not deductible 
on partnership returns. Instead, this item is allocated 
to the partners and claimed on their individual returns. 
In addition to these differences, gains from the sale of 
capital assets are included as income by corporations, 
whereas such gains are not included as income of unin- 
corporated businesses. Also, amounts withdrawn by sole 
proprietors cannot be deducted in computing net profit, 
but payments to partners are deductible business 
expenses. 



Balance sheet data are presented in the same industry 
detail as the income statements for partnerships in table 
26 and for corporations in tables 33 and 34, Individuals 
are not required to file balance sheets in connection with 
their sole proprietorship business. As for partnerships, 
fewer than half of all returns contained balance sheet in- 
formation, but the proportion varied by industry from 
less than one-fifth for Agriculture, forestry, and fishery 
industries to three-fifths for partnerships engaged in 
Manufacturing industries, 

INDUSTRY DATA FOR STATES AND DISTRICTS 

Sole proprietorship and partnership statistics by State 
and Internal Revenue District are presented for as many 
industries as sampling variability permitted, based on 
predetermined levels of reliability. Since the data were 
based on sample sizes designed to yield national, rather 
than subnational estimates, the sample did not produce 
reliable estimates for every State for sole proprietor- 
ships. The number of sole proprietorships, their net profit 
and the level of four income statement items are presented 
for 42 industries in 37 States in table 4. In the case of 
partnerships, it was possible to obtain reliable data for all 
States by combining industry data into less detailed clas- 
sifications for some States, In table 17, the number of 
partnerships, their net profit and six income statement 
items are presented for 27 States and 45 industries; num- 
ber, net profit and three income statement items are pre- 
sented for the remaining 23 States and the District of 
Columbia for 16 combined industry groups in table 18. 
Table 19 provides statistics on the number of partner- 
ships and the number of partners for 46 industries and 
all States and districts. In the 1962 and 1961 reports, 
statistics by State werepresentedonly for eight industrial 
divisions, and in the 1960 report only the number of busi- 
nesses and receipts were presented for selected 
industries. 

Internal Revenue District and State boundaries were 
identical except in the most populous States, where there 
were as many as four districts. In such cases, the data 
in tables 4, 17, 18, and 19 are presented separately for 
each district and summarized for State totals. These 
statistics have, in some cases, limitations in attempting 
to relate business activity to the particular State in which 
the return was filed. Since the distributions in the tables 
were based on the district in which the returns were 
filed, they do not necessarily provide a measure of the 
business activity in a State and district. This is particu- 
larly the case for large companies which conduct busi- 
ness over wide areas of the country and include financial 
data for all their business activity in their single return. 
This problem is not serious in most industries because 



U. S. BUSINESS TAX RETURNS, 1963 



most sole proprietorships and partnerships operate over 
a limited geographic area. The most notable exceptions 
to this are public accounting firms which are banned by 
law from incorporating in some States, and stock broker- 
age firms which were traditionally unincorporated. 
The United States totals for sole proprietorships and 
partnerships in tables 4 and 17 differ slightly from esti- 
mates shown in other tables in the report because sta- 
tistics in the State tables were based on sample weights 
determined for each Internal Revenue District, while 
statistics in other tables were based on sample weights 
determined for the Nation, 



INVESTMENT CREDIT BY INDUSTRY 

Statistics relating to provisions of the investment tax 
credit are provided for sole proprietors in table 7 for 11 
industrial divisions, for partnerships in table 23 for 59 
industries, and for corporations in table 35 for 64 in- 
dustries. These tables provide measures of the extent to 
which businesses responded in 1963 to provisions which 
allowed a tax credit for investment in depreciable prop- 
erty. Table E provides a summary of the investment cred- 
it information contained in this and other Statistics of 
Income reports,^ to facilitate estimating the total invest- 
ment credit taken by all businesses. The $73.2 million 
investment credit claimed by partners, small business 
corporation stockholders, and others is a residual ob- 
tained by subtracting the $208,1 million claimed by sole 
proprietors from the $281,3 million claimed by all indi- 
viduals. Since the actual credit against income tax could 
be taken only on income tax returns, this amount did not 
appear on Partnership Returns of Income, Form 1065, 
and Small Business Corporation Returns, Form 1120-S, 
Instead, investment credit originating with these or- 
ganizations was allocated to the owners and taken on 
their individual tax returns. The amount of the credit 
thus originating was not identified in processing the 
Forms 1040 filed by individuals. 

But the Cost of eligible property was identified for 
each type of business organization as indicated in table 
E, A totalfor all businesses is not provided because there 
is some duplication in the cost data reported for sole 
proprietors and multiple-owner businesses. The duplica- 
tion occurred when sole proprietors reported Cost of 
eligible property resulting from investments made by 
partnerships or 1120-S corporations in which the proprie- 
tors had an ownership interest, and the partnership or 
1120-S corporation were also required to report this 
cost. That this duplication was not extensive is indicated 
in table 7: of the 1,332,710 sole proprietors reporting 
Cost of eligible property, 95 percent reported that all of 
the cost was related to their sole proprietorship business. 
Only 5 percent of these sole proprietors reported the 
credit was not totally related to their sole proprietorship 
business. 

With respect to Tentative investment credit, an all 
business total is not provided in table E because, in 
addition to the duplication between sole proprietorships 
and partnerships, information is not available for 1120-S 



Table E . —SUMMARY OF INVESTMENT CREDIT DATA FOR INDIVIDUALS 
PARTNERSHIPS, AND CORPORATIONS, 1963 




Type of investor 


Investment credit 

from Form 1040,1120, 

1120L, and 1120! 


Tentative 
investment credit 

from Form 3468 


Coet of eligible 

property from 

Form 3468 




Number 

(Thoutandm) 


Amount 
(Mitt ion 
ttott»r») 


Number 

(nvuundM) 


Amount 

(Millior, 
(tollaf) 


Number 


Amount 

(Million 

tktltmr») 




(1) 


(2) 


(3) 


(4) 


(■) 


(6) 


Total 

Individuals, total 


1,979.7 

l,68i.9 
1,210.8 

474.1 

29i.8 

294.8 


1,386.7 

281.3 
203.1 

73.2 

1,105.4 

1,105.4 


n.a. 

n.a. 
1,340.3 

n.a. 
86.8 

402.9 

n.a. 
n.a. 


n.a. 

n.a. 
253.2 

n.a. 
33.3 

1,411.4 

1,199.9 
211.5 


0) 

n,a. 

1,332,7 

n.a. 
86.7 
36.8 

402.9 

n.a. 
n.a. 


n.a. 


Partners, Form 1120^ 
stockholders, estate and 
trust beneficiaries and 






637 1 


Form 1120-S , Corporations 


449.3 


With investment credit 

Without investment credit.,. 


23,535.2 
3,821.-; 



Statistics of lncome--I963, Preliminary, Corporation Income Tax Rettims, 

page 3, table C. 

Statistics of Income-- 1963, Individual Income Tax Returns, page 95, table 37. 



^See text for explanation of the absence of total estimates in these columns. 
n.a. - Not available. 



corporations. The estimate in table E of $33,3 million 
as the tentative credit originating in partnership invest- 
ment was derived from statements partnerships filed to 
stipulate the allocation to the partners of the cost of the 
eligible business investment, statements that usually 
followed Form 3468 format and included the tentative 
credit total. Though there was no formal requirement to 
include tentative credit, the frequency data in table E 
and table 23 indicate that partnerships who supplied data 
on cost of eligible property generally provided the re- 
lated tentative credit data. 

The statistics for corporations in table E serve to in- 
dicate why the actual credit taken in a specific time 
period, income year 1963 in this c^se, may not be related 
directly to the investment ineligibleproperty in the same 
time period. Of the $27,357 million invested in property 
eligible for the credit in 1963, $23,535 million was in- 
vested by corporations that used the investment credit 
to reduce their 1963 income tax liability. The $23,535 
million investment resulted in a tentative credit of about 
$1,200 million, but because of certain limitations, gen- 
erally those based on the company's 1963 tax liability, 
corporations claimed acreditof but $1,105 million against 
their 1963 taxes. Some of the $1,105 million credit re- 
lated back to investments made in 1962. For example, 
table 35 indicates that corporations carried forward to 
1963 $179 million of unused credit and some part of this 
amount is included in the $1,105 million investmentcredit 
claimed for 1963. Similarly, some part of the tentative 
credit generated in 1963andnot used to reduce 1963 taxes 
may have been carried back to offset 1962 taxes. For 
example, table E indicates that the $3,821 million invested 
by corporations that did not take any investment credit 
in 1963 generated a tentative credit of $211 million which 
would first be carried back to reduce 1962 taxes, and any 
remainder then carried forward for a maximum of 5 
years. 



RETIREMENT PLANS 

The information on retirement plans in this report re- 
lated to those that sole proprietorships and partnerships 
provided for their employees, and to those retirement 



U. S. BUSINESS TAX RETURNS, 1%3 



plans that the sole proprietor established for himself. The 
number of unincorporated businesses with plans for their 
employees and the amount they contributed to such plans 
is presented for sole proprietorships in table 6 for 31 
industry groups, and for partnerships in table 22 for 48 
industry groups. The 1963 tax year was the first in which 
a self-employed individual could deduct contributions to 
his own retirement plan and statistics on such plans are 
also provided in table 6. The total amount contributed by 
all self-employed individuals for their own retirement was 
$19.5 million, 1 including the $13.9 million contributed 
by those self-employed individuals also meeting the Sta- 
tistics of Income definition of sole proprietors and engaged 
in the business activities shown in table 6. The $5.6 mil- 
lion difference represented deductions taken by individual 
partners, and other self-employed individuals such as 
ministers, certain independent salesmen, and those with 
"fractional working interest" income from oil. No infor- 
mation was obtained for 1963 relative to the contributions 
to self-employed retirement plans made by partners as a 
class of self-employed individuals. 

The statistics in table 6 do not provide a direct measure 
of the extent to which sole proprietors who had plans for 
themselves also had retirement plans for employees, 
since the data about the plans the self-employed set up for 
themselves were tabulated from Form 1040, while the data 
about employee plans were tabulated independently from 
business schedules C and F. Despite this, certain conclu- 
sions can be drawn with regard to the relationship be- 
tween plans for sole proprietors and plans for their em- 
ployees. For example, 6,361 Form 1040 returns with a 
schedule C for offices of physicians and surgeons showed 
a deduction for self-employed plans, while those with a 
deduction for employee plans on the schedule C numbered 
1,807. Possibly these statistics relate to two distinct 
groups of doctors but this seems unlikely because the 
law required that self-employed individuals with retire- 
ment plans also provide benefits for employees with more 
than 3 years service. Even so, the estimate indicated is 
that no more than 1,807 of the 6,361 doctors who had re- 
tirement plans for themselves also had employee plans. 

The Contract construction, and Wholesale and retail 
trade industry group statistics in table 6 illustrate 
another aspect of the relationship between the data for 
employee and self-employed retirement plans. In the 
construction industries, 654 sole proprietors had plans 
for themselves, and 2,331 sole proprietors had plans for 
their employees. The fact that many individuals own 
more than one business, as indicated in table 12, may 
have contributed to this result. Some of these individuals 
with self-employed retirement plans may have several 
employee retirement plan deductions, one for each busi- 
ness they own. 



MONTHS IN OPERATION 

Table 21 provides information on the number of active 
and inactive partnerships as of December 31, 1963, and 
related to their status, information on the number of 
months owned in 1963 for 75 industry groups. In addition, 
the table indicates without regard to the December 31 



Statistics of Income— 1963, Individual Income Tax Returns, page 37, table 4. 



Status, for businesses organized in 1963, the number 
owned 6 months or less and 7 to 11 months, and for 
businesses organized in earlier years the number owned 
12 months. These statistics were based on information 
provided by the taxpayer in reply to two questions on the 
1963 Partnership Form 1065, as well as information on 
the accounting period, and the date business commenced. 
To the question, "Did you own this business on December 
31, 1963?" a total of 762,331 replied "Yes," or their 
accounting period included that date, indicating they were 
active, and 86,656 replied "No," indicating they were 
inactive on that date. The status as of December 31, 
1963, could not be determined for 75,289 partnerships 
either because they did not respond to the question (and 
status could not be determined from the accounting 
period), or their returns were not filed on a 1963 form 
and therefore, did not include the question. 

The data in columns (2)-(10) of table 21 relating to 
status on December 31, 1963, and to the question "How 
many months in the year did you own this business?" 
were tabulated in conjunction with the year the business 
commenced so that the category, owned less than 10 
months, included only partnerships organized after 
calendar year 1962. The 57,659 who were active on 
December 31, 1963, and the 4,164 whose status was un- 
known, were all organized in 1963 while most of the 
41,114 who were inactive on December 31 were organized 
in 1963 with the remainder having been organized in the 
first 6 months of 1964. The category, owned more than 
10 months, included businesses organized in 1963 and 
businesses organized prior to 1963, regardless of how 
many months they may have been owned in 1963. 

The last five columns of table 21 provide information 
on the period of ownership of 893,281 partnerships re- 
gardless of their status at year-end. Of this number, 
67,674 were owned six months or less, and 51,989 were 
owned more than six but less than 12 months. Both of 
these categories included only newly formed businesses 
and combined they accounted for 119,663 of the 120,883 
partnerships identified in table 24 as having been 
organized in 1963, 



FARMING INDUSTRIES 

Statistics related to farming are presented in greater 
detail as to industry, nonfarm income of farmers, and 
farm receipts, than in previous years. In addition to the 
categories. Field crop farms, and Livestock farms, which 
were provided in the 1962 report, the 1963 statistics in- 
clude Fruit, tree nut, and vegetable farms as a separate 
category in a number of tables. Income statement sta- 
tistics for these farming activities are presented in 
tables 2, 3, 4, and 8. Those in tables 4 and 8 are distrib- 
uted by State, and size of adjusted gross income re- 
spectively. Retirement plan deduction statistics are pro- 
vided in table 6. Measures of the various sources of 
nonfarm income, not only in terms of dollar value, as in 
1962, but also in terms of the number of farmers with 
income from each source are provided in tables 10 and 
11. Farm receipts for the first time are differentiated 
as to type of product generating the receipts in table 9. 

The statistics in table 8 are distributed with respect to 
the size of the owners' adjusted gross income, rather 



U. S. BUSINESS TAX RETURNS, 1963 



than the amount of profit or loss from the sole proprie- 
torship farm. Therefore, this classification does not 
provide a measure of income from the farming activity 
alone. For example, the 440,745 profitable farms whose 
owners have an adjusted gross income of between $5,000 
and $10,000 had total net profits of $1,414 million, or 
about $3,200 per farm, indicating that many individuals 
had income from nonfarm sources or from more than 
one farm business. More direct measures of the amount 
of this nonfarm income, and its source are provided in 
tables 10 and 11, although these statistics are not pro- 
vided for the three types of farming activity. The sta- 
tistics in tables 10 and 11 are classified by both size of 
adjusted gross income and farm profit or loss. The 
frequency measure is in terms of the number of returns 
rather than number of businesses since these data were 
abstracted from Form 1040, while those in table 8 were 
abstracted from the schedule of Farm Income and Ex- 
penses (Schedule F). Since some individuals own more 
than one farm, and therefore file more than one schedule 
F, the number of businesses in table 8 is more than the 
sum of the number of returns in tables 10 and 11. 

Table 9 presents the results of attempting for the first 
time to distinguish receipts of sole proprietorship farms 
as to the type of products generating the receipts. How- 
ever, this distinction was not made in all cases, and so 
the table does not provide measures of total marketings 
of each of the product classes. Receipts for selected 
product types for farmers using a cash accounting 
method are shown only for products raised on the farm. 
Entries in the standard list of products in Part I of 
schedule F were the basis for assigning the receipts to 
the product classes. The receipts for products purchased 
(as well as the cost) for cash method farmers are also 
shown, but not by type. The product information for far- 
mers using the accrual method is shown for all receipts, 
whether of products raised or sold, as indicated by foot- 
note 1 on the table. Descriptions furnished by the far- 
mers were used in assigning the receipts to the classes. 

The statistics for product type receipts do not represent 
the total level of marketings for other than the foregoing 
reasons. Individuals filing schedule F with rent received 
from farm property as a major source of income were 
generally classified in the real estate industry. The tax 
law excluded the reporting of certain receipts as farm 
income since they were treated as capital gains for tax 
purposes. In addition, individuals whose gross income 
from all sources was less than $600 and whose net income 



from farming was less than $400were not required to file 
returns for income tax or social security purposes. 

PARTNERSHIP SIZE 

Tables 19, 20, and 27 contain partnership size indica- 
tors. Table 19 provides data for 46 industries on the 
number of partnerships and partners classified by State 
to supplement the State data provided in tables 17 and 
18. Table 20 covers only the returns of the 607 largest 
partnerships, defining size in termsof business receipts. 
For the 607 partnerships with business receipts of $5 
million or more, statistics on the number of businesses, 
receipts, and profits are first cross classified by in- 
dustry and by size of business receipts and then, in 
another part of the table, cross classified by industry 
and by number of partners. The size indicator in table 
27 is total assets. In this table, balance sheet and total 
income items are distributed by size of total assets, 
without industry detail and coveragelimited, of course, to 
those businesses that provided balance sheet informa- 
tion. The fact that all but 47 of the 607 partnerships 
with business receipts of $5 million or more provided 
balance sheets may indicate that larger firms provide 
balance sheet information more frequently than the 
smaller ones, although on the average, almost half of 
the partnerships provided the information. Of course, 
there is no information available on whether those that 
did not provide information were characteristically the 
same as those that did. 



PARTNERSHIP YEAR OF ORGANIZATION 

Table 24 provides statistics on the number, receipts, 
and profits for 60 industries, distributed by year of 
organization. Tabulations by the year in which partner- 
ships were organized appear in this report series for 
the first time since 1959. The 1959 data were combined 
with the 1963 data to provide estimates in table 25 of 
the attrition in 1 1 industrial divisions during this 4 year 
period. For example, in 1959, 66,282 partnerships active 
in that year reported they were organized in 1956, In 
1963, 35,537 partnerships active in that year reported 
they were organized in 1956, During this 4 year period, 
30,745 partnerships that were organized in 1956 were not 
active in 1963, for an attrition rate of 46 percent. 



Business Deduction Patterns 



Statistics for eight deduction items are presented for all 
three forms of business organization in table 1, and for 
each form of organization in other tables in this report. 
Several tables provide an indication of reporting practices 
for some of the most significant deduction items by pre- 
senting the frequency with which these deductions were 
reported in addition to the amounts deducted. The num- 
ber of businesses, receipts, and profits are distributed 
by 1 1 categories of the ratio of total deductions as a 
percent of business receipts in table 13 for sole pro- 
prietorships and table 30 for partnerships. In these tables 
this ratio was computed for each business and classified 
into one of five business receipts categories. In addition, 
payroll reporting patterns are indicated in table 5 for 
sole proprietorships, while information on partnerships 
reporting the components of the Cost of goods sold is 
provided in table 28 and those reporting depreciation 
deduction in table 29. 



SOLE PROPRIETORSHIP PAYROLL 

Payroll reporting patterns of nonfarm businesses is 
provided in table 5 by industry. This table provides 
statistics on the extent to which businesses with em- 
ployees distinguished between the deduction items, Sal- 
aries and wages and Cost of labor. The latter item 
appears as part of the Cost of goods sold schedule for 
sole proprietorships. In reporting payroll costs, sole 
proprietors were instructed to include in Cost of labor 
only those payroll expenses that were considered part of 
the Cost of goods sold. These included both direct and 
indirect labor in the fabrication of raw material into a 
finished product ready for sale. Salaries and wages 
represented amounts not included in Cost of goods sold, 
and excluded compensation paid to owners. As this table 
indicates, two-thirds of these businesses reported their 
entire payroll as Salaries and wages and one-quarter of 
them reported their entire payroll as Cost of labor. 
Businesses with payroll accounted for about two-fifths of 
the total number of sole proprietorships, the same pro- 
portion as in 1960, when statistics for business with pay- 
roll, or with employees, were first published. Although 
the 1960 report did not include payroll amounts, it did 
include the business receipts of firms with payroll, and 
they accounted for four-fifths of all sole proprietorship 
receipts. 



PARTNERSHIP DEPRECIATION 

Table 29 includes statistics on depreciation deductions 
in 1959 and 1963 and includes the frequency with which 
businesses reported this deduction in both years. Although 



statistics on the amount of depreciation for partnerships 
have been prepared annually since 1958, statistics on the 
number of partnerships claiming depreciation were pre- 
pared only for 1959, 1960, and 1963. As indicated in the 
table, about the same proportion of firms claimed depreci- 
ation in 1959 and 1963. Although the aggregate amount of 
depreciation increased about 8 percent in the 4 year pe- 
riod and declined in some industries, these changes must 
be interpreted in the light of the decline in the number 
of partnerships. The fact that new depreciation guidelines 
for determining useful lifeof depreciable property gener- 
ally permitted shorter lives prior to 1962, may also be 
relevant in interpreting the changes in depreciation. 



COST OF GOODS SOLD 

Information about the components that make up the Cost 
of goods sold and the frequency with which this informa- 
tion is reported by partnerships are presented in table 
28. The proportion of partnerships providing information 
for one or more of the components of the Cost of goods 
sold schedule ranged from 97 percent in the Manufactur- 
ing division to a low of about 3 percent in the Finance, 
insurance, and real estate industries. The small pro- 
portion of partnerships in Finance, insurance, and real 
estate with Cost of goods sold information is occasioned 
in part by a statistical adjustment to returns with Cost 
of goods sold more than 50 percent of business receipts. 
In these instances. Cost of goods sold was subtracted 
from business receipts and the difference was used as a 
measure of business receipts, with Cost of goods sold 
being set to zero in the process. The adjustment was made 
to provide for more comparability between returns on 
which business receipts represented only fees and com- 
missions - the usual case - and those whose business 
receipts included, in addition, the value of property 
owned by customers and sold for them. The assumption 
was that when the ratio of Cost of goods sold to Business 
receipts was high, the value of clients' property was in- 
cluded in business receipts and offset in Cost of goods 
sold. 



RATIO OF DEDUCTIONS TO BUSINESS RECEIPTS 

The number of profitable partnerships, their business 
receipts, and profits are presented for five business re- 
ceipts classifications ranging from less than $10,000 to 
$40,000 or more, distributed in table 30 by the size of 
the ratio Total deductions as a percent of business re- 
ceipts. Similar statistics are provided for profitable 
sole proprietorships in table 13. 



Historical Statistics/Changes in Law, 1963 



HISTORICAL STATISTICS 

Business statistics for years prior to 1963 are provided 
in tables 14, 31, and 36 for sole proprietorships, partner- 
ships, and corporations respectively. The tables contain 
selected statistics for each year back through 1957 and 
prior to that, in the case of sole proprietorships, for 
odd-numbered years to 1951, and in the case of partner- 
ships and corporations, only for the years 1945, 1947, and 
1953. Additional statistics can be obtained for these 
earlier years from the following published Statistics of 
Income reports: 1951-1956, Individual Income Tax Re- 
turns (statistics for sole proprietorships); 1945-1956, 
Corporation Income Tax Returns; 1953, Partnership 
Returns; 1957-1962, U. S. Business Tax Returns, How 
the statistics were affected during this span of years by 
changes in the law (the major one being the enactment 
in 1954 of a new Internal Revenue Code) and by changes 



in statistical processing (principally the revisions in 
1947, 1951, and 1957of the Standard Industrial Classifica- 
tion system) can also be determined by referring to the 
narrative summaries which are contained in each of the 
reports, 

CHANGES IN LAW 

Two law changes- -the Revenue Act of 1962 and the 
Self-employed Individuals Tax Retirement Act of 1963- - 
affected the comparability of the statistics for 1963 with 
those of previous years. These laws affected businesses 
differently, with some provisions applying only to certain 
types of business activities and others applying only to 
certain types of business organizations. Following is an 
outline of the pertinent law changes with indications as to 
the type of activity, or business organization, and income 
or deduction item directly involved: 



I^pe of activity or 
business affected 


Item directly affected 


Highlights of law changes for 1963 


Mutual fire and casualty 
insurance ( corporations ) 


Business receipts 


Premiums, as well as income from investments, must now be reported 
in computing tax of companies with receipts over $500,000. 
Companies with receipts (from investments and from premiums) of 
$150,000 to $500,000 may continue reporting and being taxed on in- 
vestment income only, while companies with annual receipts of 
$150,000 or less are now tax exempt. Previously, only companies 
with receipts of less than $75,000 were tax exempt. (Revenue Act 
of 1962) 


Farming 


Other farm expenses 


Expenses of clearing land for farming could be treated as deductible 
expenses, rather than as capital charges. (Revenue Act of 1962) 


Mineral exploration 


Depletion 


Percentage depletion must be based on taxable income decreased by 
the amount of gains from the sale of most section 12<+5 depreciable 
property, which reduction was previously not required. (Revenue 
Act of 1962) 


Sole proprietorships and 
partnerships 

Corporations 


Retirement plan 
deduction 

Total income 


Contributions to retirement plans were required for employees with 
at least three years service when owners of unincorporated busi- 
nesses set up retirement plans for themselves. Contributions to 
employee plans were used to reduce business income (Schedule C), 
while deductions for self-employed plans were used to reduce 
personal income of the owners (Form 1040). (Self-employed Retire- 
ment Act of 1963) 

Gains on the disposition of section 1245 depreciable property were 
now includible in ordinary income to the extent of depreciation and 
amortization deducted after 1961. (Revenue Act of 1962) 



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 

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 accounts payable were includible in the sta- 
tistics for Other current liabilities. 

Adjusted gross income 

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

Advertising 

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

Amortization 

Amortization was the sumof(l) deductions taken in lieu 
of depreciation for Government-certified emergency fa- 
cilities 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 of corporations (section 248), and trade-mark 
and trade name expenditures (section 177), The amounts 



shown in the statistics include amortization reported as a 
manufacturing or operating cost. 

The amounts deducted for 1963 for emergency facili- 
ties were, in general, based on facilities certified in 
1958 and 1959. Section 168 provided for the amortization 
of facilities over a 60-month period, with the privilege 
of changing to regular depreciation at any time. A con- 
siderable lapse in time between certification as an emer- 
gency 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 certifications after August 22, 1957, were 
limited to facilities used to produce new or specialized 
defense items, to provide research, development, or 
experimental services for the Department of Defense or 
Atomic Energy Commission, and to provide for the pri- 
mary processing of uranium ore under a Government- 
sponsored program to discover new sources of this 
mineral. No facilities could be certified as emergency 
facilities after December 31, 1959. 



Bad debts 

Bad debts occurring during the year or a reasonable 
addition to a reserve for bad debts was allowable as a 
deduction under section 166 of the Code. 

Bad debt recoveries were regarded as an income item 
and included in Other receipts. 



Business receipts 

Business receipts were, in general, gross operating 
receipts reduced by the cost of returned goods and 
allowances. 

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

Some businesses treated excise and related taxes which 
were included in the sales price of their products as part 
of their gross receipts from sales; others rejxjrted 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 deduction for taxes 
paid. In any case, the receipts as reported by the tax- 
payer were included in the statistics. (See also Cost of 
sales and operations.) 

11 



258-562 O - 67 - 2 



12 



U. S. BUSINESS TAX RETURNS, 1963 



In the Finance division, Business receipts included 
such banking items as fees, commissions, trust depart- 
ment earnings, exchange collections or service charges 
when identified in schedules attached to the return. 
(Interest, the principal operating income of banking and 
savings institutions, is shown separately in the statistics 
and is therefore excluded from business receipts.) Pre- 
mium income of most insurance companies was also in- 
cluded. However, certain mutual insurance companies 
with total receipts of less than $500,000 were not re- 
quired to report premium income. Therefore, Business 
receipts for Insurance carriers may be slightly under- 
stated. Also, in general throughout the Finance division, 
operating income from investments (other than rent or 
cooperative apartment assessments reported by real 
estate operators), when identified in schedules attached 
to the return, was allocated to one of the specific types 
of investment income for which statistics are shown 
separately. 

Business receipts, reported on corporation and part- 
nership returns by security and commodity brokers, 
dealers, and exchanges, and by real estate subdividers, 
developers, and operators, required special statistical 
treatment. For these returns, if Cost of sales and opera- 
tions exceeded 50 percent of business receipts, the gross 
profit or loss from sales of securities or real estate 
(i.e.. Business receipts less Cost of sales and operations 
or Cost of goods sold) was allocated, in the case of cor- 
porations to the statistics for Net gain or loss from sales 
or exchanges of noncapital assets, and in the case of 
partnerships to the statistics for Business receipts. 
Otherwise, Business receipts for these companies were 
used as reported. 

Capital gain (or loss) 

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

Capital gains and losses were considered long-term if 
the capital assets were held for more than six months 
prior to their sale. Short-term capital gains or losses 
resulted from the sale (or exchange) of capital assets 
held six months or less. Both short-term and long-term 
losses were deductible from long-term gains when com- 
puting the alternative tax. 

Capital stock 

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



Cash 

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



Casualty loss 

A casualty loss, as reported in the sole proprietorship 
and partnership statistics, was taken for a loss due to a 
sudden, unusual, or unexpected cause. The amount of loss 
deductible was limited to the difference between the value 
of the property immediately prior to the casualty and the 
value of the property immediately after the casualty with 
the difference reduced by any insurance coverage. 

Commissions 

This deduction is shown separately only for sole pro- 
prietorships in this report, and includes payments to 
salesmen in lieu of salaries and wages; and to brokers 
and agents for services connected with real estate, in- 
surance, securities, and other financial transactions. 

Compensation of officers 

Compensation of officers of the corporation included 
amounts reported on the income statement of the return 
(or in supporting schedules) as salaries, wages, stock, 
bonuses, or bonds, if the item was identified as having 
been paid to officers for personal services rendered. 
It was sometimes not possible to identify officer com- 
pensation on returns when the amount was included in 
another deduction item such as in an overall employee 
compensation figure. 

Contributions or gifts 

Contributions or gifts to charitable, religious, educa- 
tional and similar organizations were deductible in com- 
puting net income of corporations and adjusted gross 
income of individuals under Code section 170. Sole pro- 
prietorships and partnerships were not allowed this de- 
duction in computing net profit, but it could be claimed 
by the owners on their individual income tax return. In 
general, the deduction was limited to 5 percent of cor- 
porate net income computed without regard to this de- 
duction. 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 limitation based on current-year net 
income. 

Cost of goods sold 

This deduction for sole proprietorships and partner- 
ships reflects operations involving merchandise as an 
income-producing factor. For businesses in thenonfarm 
industries, it represented the sum of opening inventory, 
merchandise purchased, labor, and material and supply 
costs, less closing inventory. In transcribing these data 
from returns for this report, identifiable amounts of 
such items as taxes paid, depreciation, depletion, amorti- 
zation, advertising, and contributions under pension plans 



U. S. BUSINESS TAX RETURNS, 1963 



13 



were excluded from cost of goods sold and transferred 
to their respective deduction categories. 

For businesses in the farming industries the cost of 
goods sold components required special editing since 
they were obtained in most cases from schedule F which 
did not contain a cost of goods sold schedule as such, 
(Details on how the data were obtained from the schedule 
are provided under each component heading in this sec- 
tion of the report.) A further complication arose out of 
format differences in the schedules to accommodate re- 
porting under differing accounting methods. For example, 
inventory information was required of farmers using the 
accrual method, but not of those using the cash method 
(who constituted about 96 percent of the farmers filing 
returns). Merchandise purchased for accrual method 
farmers represented purchases made (but not necessarily 
paid for) in the time period covered by the statistics, 
whereas for cash method farmers, it could have repre- 
sented purchases made (and paid for) in earlier time 
periods. 

Statistical adjustments made for some businesses in 
the Finance, insurance, and real estate industries are 
explained in Business receipts. 

For an explanation of the comparable deduction for cor- 
porations see Cost of sales and operations. 

Cost of sales and operations 

Cost of sales and operations generally comprised the 
direct costs incurred by the corporation in producing 
goods or providing services. Included were costs of 
materials used in manufacturing, cost of goods purchased 
for resale, direct labor, and operating expenses. 

Operating expenses which were part of the cost of 
goods sold typically included excise and related taxes 
only if the corporation treated these taxes as part of the 
sales price of their product. (See Business receipts.) 
When these taxes were identified in cost of goods sold 
schedules, they were added to the statistics shown for 
the separate deduction for taxes paid. Similarly, operat- 
ing expenses for depreciation, depletion, amortization, 
rent of buildings or real estate, advertising, contributions 
to pension plans, and contributions to other employee 
benefit plans, were transferred to their respective de- 
duction 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 
transferred from Business receipts, and the net profit 
or loss from these transactions included in Net gain or 
loss from sales or exchanges of noncapital assets, the 
cost of such sales was excluded from cost of sales and 
operations, (See Business receipts.) 

Depletable assets 

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



The value of depletable assets and accumulated deple- 
tion may not be closely related to the current-year de- 
pletion deduction. The balance sheet accounts reflected 
book values; the depletion deduction reflected the amount 
claimed for tax purposes. 

Depletion 

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 

Depreciable assets, reported in the balance sheet, con- 
sisted of tangible property (such as buildings and equip- 
ment) 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 depreciable for tax purposes. 
The amounts shown as accumulated depreciation repre- 
sent the portion of the assets that were written off in the 
current year as well as in prior years. 

The statistics for this item include Government-certi- 
fied emergency facilities which were eligible for five- 
year amortization in lieu of regular depreciation. Also 
included, when reported in the balance sheet as depreci- 
able, were fully depreciated assets and partially com- 
pleted assets for which no deduction was allowable. 

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

In relating depreciable assets and accumulated depre- 
ciation to the current-year depreciation deduction shown 
in this report, it should be noted that the balance sheet 
accounts reflected amounts reported in the books of ac- 
count, 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 account- 
ing and tax accounting purposes. 

Depreciation 

Depreciation deducted as a reasonable allowance for 
the exhaustion, wear, and tear, and obsolescence of 
business property was allowable under Code section 



14 



U. S. BUSINESS TAX RETURNS, 1963 



167. A deduction for depreciation was not allowable on 
inventories, or land apart from the physical improve- 
ments or developments 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 deducted in each year of the useful life of the 
asset. The declining balance and the sum of the years- 
digits methods, whereby a larger portion of the asset's 
cost is written off during the earlier years of its life 
than during its later years, were also commonly used. 
These latter methods were specifically authorized by the 
Internal Revenue Code of 1954 and were generally per- 
missible in the case of assets acquired after December 
31, 1953. 

Amounts shown as depreciation include any identifiable 
depreciation reported as an operating or manufacturing 
cost. Also included in the statistics are amounts de- 
ducted on leasehold improvements, patents, and copy- 
rights. 

In addition, additional first-year (section 179) depre- 
ciation was included for sole proprietorships and cor- 
porations. Beginning with 1963, the statistics include 
amounts claimed as amortization on station connections 
in the case of corporations in the communications indus- 
try, and as amortization of capitalized film production 
costs in the case of corporations in the motion picture 
industry. These amourtts were previously included in the 
statistics for Other deductions in the first instance, and 
in Amortization and Cost of sales and operations in the 
second instance. See also. Depreciable assets. 

Distributions to stockholders 

Distributions lo stockholders consisted of the cor- 
poration's own stock, and of cash and other property, 
generally reported as part of the analysis of earned 
surplus and undivided profits. Liquidating dividends 
were excluded. 

In those instances where a corporation reported one 
total for distributions to stockholders and did not iden- 
tify 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. 

Dividends 

Dividends received from domestic corporations were 
distinguished in the income statement from dividends 
received from foreign corporations. While the full amount 
was reported in arriving at net income, most domestic 
dividends as well as those foreign dividends deemed 
earned in the United States (by resident foreign corpora- 
tions) were recognized in computing the special deduction 
from net income for intercorporate dividends received. 
Domestic dividends not qualifying for the deduction were 
treated as Other receipts described under separate head- 



ing. 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. 

Earned surplus and undivided profits 

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. 

Gross profit 

Gross profit, shown for sole proprietorships and part- 
nerships in this report, equals Business receipts less 
Cost of goods sold. 

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

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

Income subject to tax 

Income subject to tax was the amount upon which the 
corporation income tax was imposed. The 1954 Code pro- 
vided several income tax bases for different types of 
corporations. These included the "taxable income" base 
defined by Code section 63, used by the majority of cor- 
porations and to which the regular normal tax and surtax 
rates applied; a variation of this base in combination with 
long-term capital gain when the 25-percent tax on capital 
gain was applicable; the several tax bases applicable to 
insurance companies; and the amounts taxable to regu- 
lated investment companies and real estate investment 
trusts. All of these tax bases are reflected in Income 
subject to tax. However, small amounts of regulated in- 
vestment company undistributed long-term capital gain 
were excluded. Also excluded was the net income of 
small business corporations electing to be taxed through 
shareholders. 

For many companies income subject to tax was smaller 
than Net income. This was because in addition to the 
ordinary and necessary business deduction allowed in 
arriving at Net income, certain other deductions were 
allowed in computing income subject to tax. 

Income tax 

Income tax of corporations was the gross amount of tax 
liability, based on the income subject to tax, before de- 
ducting foreign tax and investment credits. Income tax of 
sole proprietorships was based on the individual's tax- 
able income and did not include the self-employment tax. 
Income tax before credits and income tax after credits 
are both reported for sole proprietorship businesses. 
Income tax after credits was the individual's tax liability 
reduced primarily by permissible amounts of credit for 
investment and from domestic corporations, retirement 
income, and partially tax-exempt interest. 



U. S. BUSINESS TAX RETURNS, 1963 



15 



For corporations, the amount of income tax shown does 
not reflect any adjustments to the tax liability from the 
carryback of future years losses nor any other adjust- 
ment to the liability resulting from audit examinations 
and other enforcement activities. The statistics presented 
therefore differ somewhat from the actual corporation 
income tax collections and the final tax liability of the 
corporations for 1963. 

Prior to January 1, 1964, the income tax consisted of 
(1) normal tax of 30 percent of taxable income, plus (2) 
surtax of 22 percent of taxable income (including partially 
tax-exempt interest) in excess of $25,000, or, (3) alter- 
native tax comprising 25 percent of the excess of net 
long-term capital gain over net short-term capital loss 
and normal tax and surtax on the balance of taxable in- 
come. Alternative tax was used only if it was less than 
the normal tax and surtax on total taxable income. The 
chajige in tax rates, applicable to 1963 accounting periods 
ended January through June 1964, is discussed in the 
Changes in Law section of this report. 

Industry classification 

The statistics in this report were classified according 
to an industry classification system which was revised 
from that used for income years prior to 1963. The re- 
vised system was based on the Standard Enterprise Clas- 
sification (SEC), developed in 1962 by the Office of Sta- 
tistical Standards of the Bureau of the Budget for use in 
classifying enterprises. Enterprises are legal units 
identified in each case by common ownership or control 
and may vary from a single enterprise unit, as was the 
case for most of the sole proprietorship businesses 
treated in this report, to a complex family or consoli- 
dated organization, as was the case for many of the cor- 
porate tax entities included in the report. 

The structure of the Standard Enterprise Classification 
followed closely that of the Standard Industrial Classi- 
fication (SIC), which was designed for classifying estab- 
lishments, and was the basis of Statistics of Income 
Industry Classification (SOl-IC) for the years prior to 
1963. For unincorporated businesses the revised system 
resulted in only one industry change: Ordnance and 
accessories, which was classified in Fabricated metal 
products, beginning in 1963 was classified as "Manufac- 
turing, not elsewhere classified," For corporations, how- 
ever, the revised system resulted in extensive industry 
changes which are enumerated in detail in Statistics of 
Income--1963, Corporation Income Tax Returns. In 
certain instances industries identified separately in the 
SEC system were combined for SOI-IC purposes. For 
1963 the 261 SEC groups were combined to 110 groups 
for sole proprietorships and partnerships, and 228 groups 
for corporations. The industry groups were combined in 
such a way as to provide more industry detail within 
Retail trade and Services for unincorporated businesses. 
Combining the SEC industry groups was necessary pri- 
marily to provide enough sample returns in each industry 
group to assure reliable estimates. For example, efforts 
to classify sole proprietorship manufacturers into more 
than 100 industries, as corporations are, would result in 
so few returns in each industry that the estimates for 
even the most universally reported items (such as busi- 
ness receipts) would be considered statistically unre- 
liable. 



As in the past, each business return or schedule was 
classified according to the business activity accounting 
for the largest percentage of receipts. To that extent, 
the industry coverage is not necessarily all-inclusive. 
For example, "Hotels" also included the business re- 
ceipts of the restaurant facilities that were operated as 
part of the hotel services, and therefore, these restau- 
rants were not included in "Eating and drinking places" 
in Retail trade. 

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

Insurance 

This deduction is shown separately only for sole pro- 
prietorships, in this report, and includes premiums 
paid for business insurance against losses by fire and 
other hazards, and other coverage, such as workmen's 
compensation, employees group life and hospitalization, 
liability, credit, and crop insurance. 

Intangible assets 

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

Interest 

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. Also included were amounts paid by part- 
nerships to a partner, acting in other than his capacity 
as a partner, for the use of capital. 

Interest on Government obligations 

Interest on Governmentobligations was identified sepa- 
rately only for corporations. Amounts paid by the United 
States or its instrumentalities on or after March 1, 1941, 
were wholly taxable. 

Interest on United States savings bonds and Treasury 
bonds owned in excess of the principal amount of $5,000 



16 



U. S. BUSINESS TAX RETURNS, 1963 



issued prior to March 1, 1941, was subject to surtax 
only. However, this interest, when included in the net 
income of a Small Business Corporation reporting on 
Form 1120-S, lost its identity and was fully taxable to 
the shareholder. 

Interest on obligations of a State, Territory, United 
States possession, or their political 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 lessamortizable 
bond premium. 

Interest income 

This item for partnerships included interest received 
by the business from all sources except: (a) interest 
wholly exempt from tax; (b) interest on tax-free covenant 
bonds; and (c) partially tax-exempt interest. For cor- 
porations see "Other interest." 

Internal Revenue districts and regions 

Internal Revenue districts and regions in which the 
returns were filed indicated the location of either the 
principal office or the principal place of business. 
Since, for any given business, data on the tax return 
represented the sum of all business units and activities 
regardless of geographic location, it is not possible to 
relate with accuracy the Internal Revenue district of 
filing with the pace of origin of the income and tax 
reported. 

Because of the limitations inherent in the classification 
by Internal Revenue district or region, it is not empha- 
sized in this report and only selected items from the tax 
returns were so classified. 

A map of the Internal Revenue districts and regions 
appears on page 27. 

Inventories 

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

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

Investment credit 

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

The credit was allowable for the first year that quali- 
fying property was placed in service, and was applicable 
to (1) tangible personal property, and (2) real property 
(except buildings and their structural components), if the 
real property was used as an integral part of manufactur- 
ing or production, or was used in furnishing transporta- 



tion, communications, electrical energy, gas, water, or 
sewage disposal services, or constituted a research or 
storage facility used in connection with any of these 
activities. 

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

The tentative investment credit was equal to 7 percent 
of qualified investment except for public utility property, 
for which the rate was 3 percent of qualified investment. 

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

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

Small Business Corporations electing to be taxed 
through shareholders and partnerships were allowed to 
allocate the cost of property eligible for investment 
credit pro rata among the shareholders and partners. 
These businesses were required to attach a statement 
to their returns showing the allocation of investment to 
the partners or shareholders by amount, type, and life 
of property. 

Investments in Government obligations 

This figure as reported by partnerships and corpora- 
tions on the end-of-year balance sheet, comprises bonds 
or other obligations of a State, Territory, or United 
States possession, including obligations of political sub- 
divisions and of the District of Columbia. United States 
obligations include those of instrumentalities of the 
Federal Government. 

Labor 

Labor as an element of Cost of goods sold is shown 
separately only in the sole proprietorship tables. Amounts 
were reported for this item in the Cost of goods sold com- 
ponents on page 1 of schedule C, Form 1040, by business 
taxpayers in each of the nonfarm industries. Amounts 
reported for "labor hired" in schedule F, Form 1040, 
which did not include a complete Cost of goods sold 
schedule as such, represent this item in the statistics 
for the farm industries. 

The partnership Cost of goods sold schedule entry was 
"Cost of labor, supplies, etc." 



U. S. BUSINESS TAX RETURNS, 1963 



17 



Legal and professional fees 

This deduction is shown separately only for sole pro- 
prietorships, in this report, and includes fees paid to 
attorneys, accountants, and other professionals. Also 
included in the deductions of the professions are amounts 
paid for subscriptions to professional publications, and 
membership fees or dues to professional organizations. 

Loans from stockholders 

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 

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. 

Materials and supplies 

Materials and supplies was a component of Cost of 
goods sold and represented for businesses in the non- 
farm industries, the amount shown on page 1, line 5, on 
schedule C, Form 1040, for sole proprietorships. This 
component was not shown separately as a line item in 
schedule A of Form 1065 and therefore is included in 
"Other costs." For businesses in the farm industries 
who used schedule F, it is the item "Supplies purchased" 
reported on page 1, part 111 for farmers using either the 
cash or accrual accounting method. 



issue. Accordingly, long-term obligations maturing with- 
in the coming year were reportable together with short- 
term obligations, ashavingmaturityof less than one year. 
The amounts are shown as reported. 

Net farm profit (or loss) 

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

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

This account consisted of gains and losses from the 
sale or exchange of property other than (a) capital assets 
and assets defined in section 1231 of the Code, and (b) 
losses on small business stock as provided in section 
1244. (See Business receipts for the statistical treatment 
of gain or loss from certain sales of securities and real 
estate.) 

Net income (or deficit) 

On corporation returns, net income (or deficit) was the 
difference between gross taxable receipts and the sum of 
cost of goods sold and other business deductions. Gross 
taxable receipts were business receipts and investment 
income. Investment income included dividends, interest, 
royalties, net capital gains, net gain from sales of non- 
capital assets, and other income. 

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



Merchandise purchased 

Merchandise purchased (labeled "purchases" in the 
statistics for partnerships) was a component of cost of 
goods sold and represented for businesses in the non- 
farm industries the amount reported on line 3, page 1, of 
schedule C, Form 1040, for sole proprietorships, and line 
2, schedule A on page 2 of Form 1065 for partnerships. 
For businesses in the farmingindustries who used sched- 
ule F, Form 1040, it was the cost reported on page 1, part 
II, column (d) for farmers using the cash accounting 
method and that reported on page 2, part VII, line 4 for 
farmers using the accrual accounting method. 

The costs for each method are not strictly comparable 
since under the cash method the cost figures relate for 
the most part to sales during the period covered by the 
statistics whereas under the accrual method, they relate 
to purchases during that time. The exceptions for cash 
method cost figures are instances where farmers had 
elected, as permitted under the law, to report the cost 
of chickens and certain young plants in the year they 
were acquired, rather than in the year sold. 

Mortgages, notes, and bonds payable 

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 



Net profit (or loss) 

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

In this report, the term Net profit is used for both sole 
proprietorships and partnerships, although in concept the 
term is not strictly comparable for the two forms of busi- 
ness organization. For example, investment income is re- 
flected in partnership profit but not in sole proprietorship 
Net profit. A further difference is that salaries paid to the 
owner(s) are a business deduction for a partnership but not 
for a sole proprietorship, while additional first-year de- 
preciation amounts are deductions only for sole pro- 
prietorship net income. 

Nonqualifying dividends 

This investment-type income for partnerships repre- 
sented certain corporate dividends which was includible 
in the income of the partnership and for which the indi- 
vidual partners were not entitled to an exclusion or credit 
on their individual income tax returns. 



18 



U. S. BUSINESS TAX RETURNS, 1963 



Notes and accounts receivable 

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

Nontrade receivables were generally included in the 
statistics for Other current assets. 

The reserve for bad debts, shown as an adjustment to 
Notes and accounts receivable may have included the re- 
serves for certain other investments, such as for mort- 
gage and real estate loans. As a result, it was possible 
for the reserve to exceed the amount of notes and accounts 
receivable. 



Number of businesses 

Number of business organizations as used mStatistics 
of Income reports represents the number of businesses 
operated as sole proprietorships by individuals, the num- 
ber of active partnerhips, and the number of active cor- 
poration returns. 

Number of sole proprietorships represents the number 
of schedules C and F filed. For a Form 1040 return with 
more than one schedule C or F, each schedule was counted 
as a separate business ifeachwasina different industry. 
If each schedule was in the same industry, the data were 
combined and counted as one business. The term "sole 
proprietor" was used in the investment statistics on 
page 4 to denote an individual return with one or more 
schedules C or F as distinguished from a sole proprie- 
torship. 

The number of active corporation returns for 1963 was 
less than the number of corporations by approximately 
27,000, which was the number of subsidiaries reported on 
some 5,800 consolidated returns. 

CXher deductions 

Other deductions comprised business expenses which 
were not allocable to a specific deduction item on the 
return form, such as administrative, general and selling 
expenses; bonuses; delivery, freight, and shipping ex- 
penses; sales discounts; and travel and entertainment 
expenses. For corporations and partnerships this item 
also included Commissions, Insurance, and Legal and 
professional fees. For sole proprietorships the last 
three were shown as specific deductions. 

Other employee benefit plans 

Other employee benefit pland to which corporations con- 
tributed were deductible to the extent of their contributions 
under Code section 162 and comprised employee death 
plans, health or accident and sickness plans, and other 
welfare plans. The statistics for this item include any 
identifiable amounts reported as a cost of sales or 
operations. 

Excluded were deductions claimed for contributions to 
pension plans and certain other deferred compensation 
plans within the purview of Code section 404. (See Pen- 
sion, profit sharing, stock bonus, and annuity plans.) 



Other interest 

Other interest consisted of amounts received by 
corporations on loans, notes, mortgages, bonds, bank 
deposits, and corporate bonds 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 Other interest. This interest, which was subject to 
surtax only, was shown separately in previous years. 

Other receipts 

For corporations this item included amounts not else- 
where reported on the return, such as: profits from sales 
of commodities other than the principal commodity in 
which the corporation dealt; income from minor opera- 
tions; cash discounts; income from claims, license rights, 
and judgments; net amount earned under operating agree- 
ments; profit from commissaries; profit on prior years' 
collections (installment basis); profit on purchase of cor- 
poration's own bonds; recoveries of losses and bad debts 
previously claimed for tax purposes; refunds for cancel- 
lation of contracts; and income from sales of scrap, sal- 
vage, or waste. 

Paid-in or capital surplus 

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

Includable were amountsof surplus occasioned by dona- 
tion, appreciation of assets, receipts^rom sale of capital 
stock in excess of stated value, stock redemptions or 
conversions, and similar transactions. 

Partners' capital accounts 

In the report the end-of-year balance in partners' capi- 
tal accounts is shown and therefore it reflects the status 
of capital after contributions and withdrawals. 



Patronage dividends, rebates, and refunds 

In the sole proprietorship statistics income received 
from farm purchasing or marketing cooperatives in the 
form of patronage dividends, rebates or refunds was in- 
cluded in the Business receipts of farm sole proprie- 
torships. 

Payments to partners 

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

Pension, profit-sharing, annuity plans 

Pension, profit-sharing, stock bonus, annuity plans, and 
other deferred compensation plans to which employers 
contributed were deductible to the extent of their con- 



U. S. BUSINESS TAX RETURNS, 1963 



19 



tributions under Code section 404, The code imposed 
limitations on the amounts deductible for the taxable year 
and provided a carryforward feature for certain amounts 
paid in excess of the limitation. The statistics include 
identifiable amounts reported as a cost of sales or oper- 
ations, (See also, Other employee benefit plans.) 

Purchases 

(See Merchandise purchased) 

Rent 

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 

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, as was the rental 
income of partnerships if it constituted the major portion 
of income. 

Repairs 

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

Retirement plans 

See sections in the text on Changes in Law and Retire- 
ment Plans. 

Royalties 

Royalties were the gross amounts of income received 
for the exhaustion of the value of property rights. In- 
cluded were earnings from such items as copyrights, 
patents, and trademarks; and natural resources under 
lease, such as timber, mineral mines, and oil wells. 
Expenses relating to this income, depletion or taxes for 
example, were not deducted directly from the income but 
were reported among the specific deductions from Total 
receipts. 

Salaries and wages 

This item consists of those salaries and wages not in- 
cluded as a deduction for "cost of labor" in the Cost of 
goods sold schedule. Salaries to partners and to the tax- 
payer if a sole proprietor are not included in this amount. 



Small Business Corporations 

Small Business Corporation returns. Form 1120-S, 
were information returns of income filed by corporations 
electing to be taxed through shareholders under section 
1372, added to the Code by Technical Amendments Act 
of 1958. 

To qualify as a Small Business Corporation, a firm 
had to be a domestic corporation with no more than 
ten shareholders, 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 member of an affiliated group eligible to file a 
consolidated return. Also, it could not receive more than 
20 percent of its gross receipts from personal holding 
company income (rents, royalties, interest, annuities, and 
gains from sales or exchanges of stock and securities), 
and could not receive more than 80 percent of its gross 
receipts from sources outside the United States, 

Net income of Small Business Corporations, whether 
or not distributed, was taxed directly through each share- 
holder. It was computed in the same manner as for most 
corpxjrations. However, the net operating loss deduction 
and the additional statutory special deductions allowed 
corporations such as for dividends received, could not 
be taken and no foreign tax credit was available to the 
corporation. 

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



State data 

Classification of sole proprietorship and partnership 
data by State was based on the district in which the re- 
turns were filed. Internal Revenue districts, or groups 
of districts, are identical with State boundaries. Statis- 
tics for the U. S, in the State tables differ slightly from 
those in other tables, due to slight variations in the 
weighting procedures used to derive the estimates. For 
partnerships an additional source of difference arose 
from the exclusion of returns with addresses outside the 
50 States from the State tables. For sole proprietorships 
these returns were included in the State tables in the U. S. 
totals only. Also see "Industry Data for States and Dis- 
tricts," on page 3. 

Surplus reserves 

Surplus reserves were those retained earnings set aside 
for specific purposes and not available for distribution to 
stockholders. Included were guaranty funds and reserves 
such as those for plant expansion, bond retirements, and 
contingencies for extraordinary losses. Specifically ex- 
cluded were the reserves for bad debts, depreciation, 
depletion, and amortization, which were shown separately, 
and reserves for taxes, and unrealized profits or un- 



20 



U. S. BUSINESS TAX RETURNS. 1963 



earned income, which were included in Other liabilities 
or Other current liabilities. 

Taxable income 

Taxable income was adjusted gross income minus de- 
ductions and personal exemptions, and is shown only in 
table 12 of this report. It was the base to which the in- 
dividual income tax rates were applied. The amount 
shown in this report is only the positive amount upon 
which the income tax before credits was computed. The 
dividends received, retirement income, investment tax, 
and foreign tax credits offset the tax of those nontaxable 
returns with taxable income. 

Taxes 

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 
operations. Included among the deductible taxes were 
ordinary State and local taxes paid or accrued during 
the year; social security and payroll taxes; unemploy- 
ment insurance taxes; import and tariff duties; and busi- 
ness, license, and privilege taxes. Income and profits 
taxes paid to foreign countries or United States posses- 
sions were also deductible unless claimed as a credit 
against income tax. Noj: deductible were such taxes as 
Federal income and excess profits taxes, gift taxes, taxes 
assessed against local benefits, and Federal taxes paid on 
interest from tax-free covenant bonds. 

Some corporations reported excise and stamp taxes 
which were part of the sales price of their products as 
receipts. When this occurred, an equal and offsetting 
amount was usually included in the cost of sales and op- 
erations 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. 

Total assets and liabilities 

Total assets and total liabilities were those reported 
in the end-of-year balance sheet in the corporations' and 
partnerships' books of account. Total assets were net 
after reduction by accumulated depreciation, amortiza- 
tion, and depletion, and by the reserve for bad debts. 



When these reserves were reported as liabilities, they 
were treated as reductions from the asset accounts to 
which they related and the totals of assets and liabilities 
were adjusted accordingly. 

Asset and liability estimates for the few returns of 
corporations which failed to provide balance sheet in- 
formation 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 in- 
come statement and balance sheet items on similar re- 
turns which had both statements and which were classi- 
fied in the same industrial group. Asset and liability 
estimates were not made for partnership returns with- 
out balance sheets. 

Total deductions 

Total deductions comprised (1) the ordinary and neces- 
sary business deductions from gross income, (2) the cost 
of sales and operations, and, (3) net loss from sales of 
noncapital assets. Components of Total deductions are 
shown in the income statement tables. 

For certain mutual insurance companies with total re- 
ceipts under $500,000, total deductions represented only 
investment expenses; business income and expenses were 
excluded by law. Also see "Changes in Law." 

Total receipts 

For corporations total receipts included the gross tax- 
able receipts before deduction of cost of sales and op- 
erations and net losses from sales of noncapital assets. 
It also included nontaxable interest, but excluded all other 
nontaxable income recognized by the corporation. 

For certain mutual insurance companies with total 
receipts under $500,000, the gross taxable receipts in- 
cluded in the statistics represented only the receipts 
from investments; operating income was excluded by law, 
as explained in "Changes in Law." 

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



Description of the Samples and 
Limitations of the Data 



DESCRIPTION OF THE SAMPLES 

The data presented in this report for 1963 are based 
on stratified samples, selected before audit, of the 
following types of returns filed in 1964: (1) Individual 
Income Tax Returns, Form 1040 (to provide the data 
for sole proprietorships); (2) Partnership Returns of 
Income, Form 1065; and (3) Corporation Income Tax 
Returns, Form 1120 series. 

Sample selection 

In the stratified sample design the population of 
returns was first classified into strata. Sample re- 
turns were then selected at random from each stratum 
at the prescribed rate for the stratum. A return was 
selected if its account number ending was one of those 
specified. 

The sample strata for Statistics of Income were 
designed to fit the regular numbering and grouping 
procedures used to process returns for collection and 
audit purposes. The basis for stratification was as 
follows: Sole Proprietorships - size of adjusted gross 
income reported on Individual Income Tax Returns, Form 
1040, and presence of business income; Partnerships - 
size of business receipts or total income; Corporations - 
type of corporation return, and size of total assets, 
net income, or deficit. 

For each of these sample strata, the number of returns 
in the population, the number of returns in the sample, 
and the prescribed and achieved sampling rates are 
given in tables F, G, and H, Differences between pre- 
scribed and achieved sampling rates occurred for the 
following reasons. Returns for each district were 
assembled and numbered in the district office or service 
center in blocks of 100 within each of the return proces- 
sing groups used for revenue collection and audit 
purposes, and were sampled according to designated 
account numbers within each hundred. However, to 
facilitate field processing, some packs were closed 
with less than 100 returns. Therefore, the prescribed 
rates based on blocks of 100 returns were not always 
achieved. Also, some specific returns were unavailable 
even after followup. 

The statistics in the basic tables of this report 
include only active returns. An active partnership or 
corporation, for Statistics of Income, has at least one 
income or deduction item reported on the return form. 
The returns of inactive partnerships and corporations 
were included, however, in the count of the total number 
of returns and the number of returns in the sample 
as given in tables G, and H. Also excluded from the 
tables of this report, and not counted in the totals 
shown in tables F, G, and H, were tentative returns, 
amended returns not associated with the original return. 



returns in the Form 990 series of exempt organizations, 
returns of partnerships and sole proprietorships electing 
to be taxed as corporations, and returns of fiduciaries 
reporting business data on Form 1041. 

The following are brief descriptions of the samples for 
each type of business: 

Sole proprietorships. — The sample of 213,591 Forms 
1040 with Schedules C or F or the taxpayer's equivalent 
schedule was selected from a population of 10,317,942 
individual returns with business income. This business 
sample is a subclass of the sample of 489, 725 Form 1040 
returns, other than 1040A, selected for Statistics of 
Income. 

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

Following the selection of the sample, there was, in 
some cases, reclassification of sample returns between 
the business and nonbusiness categories. For example, 
as shown in table F, 81,960 returns were selected for 
the sample (column 2) from the 8,270,578 population 
of returns (column 1) originally classified for revenue 
processing as business returns with adjusted gross in- 
come of less than ,$10,000. For Statistics of Income 
purposes, 183 returns were reclassified as nonbusiness, 
leaving 81 ,777 returns (column 5) in the business category. 

Not all returns with business income were included in 
the basic tables. Adjustments were made principally to 

Table F._S0LE PROPRIETORSHIPS: NUMBER OF FORM 1040 RETURNS IN 
POPULATION, NUMBER OF RETURNS IN SAMPLE, AND THE PRESCRIBED AND 
ACHIEVED SAMPLING RATES, BY SAMPLE STRATUM, 1963 





Total 


Busine 


3S, number 


Sample stratum 

(Size of adjusted gross 

income) 


Number in — 


Sampling rate 


inl- 


Population 


Sample 


Pre- 
scribed 


Achieved 


Sample 


Population^ 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Grand total 

Business returns, total 

Under $10,000 

4lO, 000 under i30, 000 

430, 000 under $100, 000 


46,549,962 

10, 088, 722 

8, 270, 578 

1, 575, 464 

228,434 

14, 246 

36,034,174 

29, 969, 345 

5,981,341 

68,449 

15,039 

427,066 

426,819 

247 


489,725 

211,438 
81,960 
47, 528 
67,704 
14,246 

274, 563 

61, 106 
178,489 
19,929 
15,039 

3,724 

3,477 
247 


.0100 

.0300 

.3000 

l.OOOO 

.0020 

.0300 

.3000 

1.0000 

.0100 
1.0000 


.0099 

.0302 

.2964 

1.0000 

.0020 

.0298 

.2912 

1.0000 

.0081 
1.0000 


213,591 

211,031 

81, 777 
47,429 
67, 608 
14,217 

1,607 
242 
855 
325 
185 

953 
837 
116 


10,317,942 

10,066,444 

8, 252, 117 

1, 572, 271 

227,839 

14,217 


^Jonbusiness returns, total.. 
Under $10 000 


148,640 
118, 689 


4lO, 000 under 450, 000 

: .50, 000 under $100, 000 


28,651 

1,115 

185 


Prior year delinquent 


102, 858 




102,742 




116 







^Data in columns (5) and (6) opposite business returns in the stub exclude such 
returns subsequently reclassified after the sampling stage as nonbusiness returns; 
data opposite nonbusiness returns in the stub represent returns subsequently reclas- 
sified as business returns. 

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



21 



22 



U. S. BUSINESS TAX RETURNS. 1%3 



exclude (1) Schedules C or F filed by partners for the 
sole purpose of reporting self-employment income, and 
(2) Schedules C or F in which Statistics of Income 
industrial activity definitions were not met. These 
adjustments reduced to 9,135,954 the number of sole 
proprietorships shown in this publication. 

A description of the sample of individual income tax 
returns on which the data for sole proprietorships are 
based is included in the report: Statistics of Income — 
1963, Individual Income Tax Returns. 

Partnerships. — The sample of 64,096 Forms 1065 was 
selected from a population of 941, 139 partnership returns. 
These figures reflect an adjustment to exclude dupli- 
cate returns sometimes submitted by more than one 
partner. A further adjustment, to exclude inactive 
returns, reduced the total number of partnerships shown 
in the basic tables to 924,276 active partnerships. 

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



Table G. —PARTNERSHIPS: NUMBER OF FORMS 1065 IN POPULATION, NUMBER OF 
RETURNS IN SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING RATES, 
BY SAMPLE STRATUM, 1963 



Sample stratum 


Number of returns in^ — 


Sampling rate 


(Size of business receipts) 


Population 


Sample 


Prescribed 


Achieved 




(1) 


(2) 


(3) 


(4) 




941, 139 

878,450 
43,231 

18,551 
907 


64,096 

35,956 
8,682 

18,551 
907 


.0400 

.2000 

1.0000 

1.0000 




Business receipts, or total income; 


.0409 

.2008 

1.0000 

1.0000 


*20O,0C0 under |500,000 







Adjusted for duplicate returns and includes inactive partnership returns. 
^Excluding returns with total assets of $5,000,000 or more. 

^Including returns with business receipts or total income $500,000 under $5,000,000 
having total assets of $5,000,000 or more. 



Table H. —CORPORATIONS: NUMBER OF FORMS 1120, 1120-F (RESIDENT ONLY), 
1120-L,1120-M, AND 1120-S IN POPULATION, NUMBER OF RETURNS IN SAMPLE, 
AND THE PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE STRATUM, 
1963 



Sample stratum 
(Size of total assets) 


Number of returns 


Sampling rate 


Popula- 
tion 


Sample 


Pre- 
scribed 


Achieved 




(1) 


(2) 


(3) 


(4) 




1,383,299 

1,240,692 

58,423 
698,137 
385,899 
50,787 
34,164 
13,282 

142,607 

134,593 

8,Ca4 


153,089 

138,637 

5,586 
33,775 
37,627 
14,203 
34,164 
13,282 

14,452 

6,438 
3,014 


0.1000 
0.0500 
0.1000 
0.2500 
1.0000 
1.0000 

0.0500 
1.0000 




Forma 1120, 1120-L, 1120-M, 1J.20-F, total... 


0956 


Under $100,000 




$100,000 under $1,000,000 


0975 






$5,000,000 under $10,000,000^ . 


1 0000 


$10,000,000 or more^ 


1 0000 


Forms 1120-S, total 




Under $1,000,000; zero; or not reported... 
$1,000,000 or more 


0.0.;78 

1 0000 







^Includes returns of inactive corporations. 

^Special types of returns with assets under $5,000,000 are also included in this 
stratum. These are consolidated returns, returns with personal holding company 
schedules, life and mutual insurance company returns, resident foreign corporation 
returns, returns with overpayment of tajt, and returns filed under Section 1361, with 
assets under $10,000,000. 

'All returns, including the special types referred to in footnote 2, with net income 
or deficit of $1,000,000 or more, regardless of the size of their assets, are Included 
in this stratum. 



Corporations. — The sample of 153,089 returns in the 
Form 1120 series was selected from a population of 
1,383,299 corporation income tax returns. An adjust- 
ment to exclude inactive corporations reduced the 
total number of corporations in the basic tables to 
1,323,184 active corporations. 

Corporation returns with total assets of $5,000,000 
or more, or net income or deficit of $1,000,000 or 
more were sampled at a one-to-one rate. Also sampled 
at this rate were Forms 1120-S with total assets of 
$1,000,000 or more, and the special types of returns 
described in footnote 2 of table H. The rates at which 
other returns were selected are shown in that table, 
together with the number of returns in the population 
and in the sample. 

Method of estimation 

Estimates for all returns received and numbered 
were determined by multiplying the sample data by 
"weighting factors" obtained by dividing the total number 
of returns in each sampling stratum by the number of 
sample returns receivedfrom that stratum. For example, 
a "weighting factor" of 100.91 was used for "Business 
returns with Adjusted gross income under $10,000." 
The weighting factor was obtained by dividing the popula- 
tion of this size class, 8,270,578, by the number of 
returns in the sample, 81,960. The primary sources 
of population data are counts, submitted by the district 
offices, showing number of returns filed. 



LIMITATIONS OF THE DATA 

Sampling variability 

The relative sampling variability of an estimate is 
the sampling variability expressed as a percent of the 
estimate. The sampling variability at the one standard 
deviation level, when added to and subtracted from the 
estimate, provides the upper and lower limits within 
which two out of three estimates derived from similarly 
selected samples would be expected to fall. Relative 
sampling variabilities of selected estimates for sole 
proprietorships, partnerships, and corporations are 
shown in tables 1, J, and K. 

Data were deleted from tables where sampling varia- 
bility was considered excessive. Where such deletions 
were made, the applicable tables have been footnoted. 

Other limitations due to sampling 

The absence of statistics for items, indicated by 
means of a dash, may be interpreted in several ways. 
If the statistics were based on returns sampled at the 
100 percent rate, the dash indicates no returns with 
the particular characteristics. But if the statistics 
were based on returns sampled at less than the 100 
percent rate, either there were no returns in the 
population with the particular characteristic, or, be- 
cause of their rarity, instances of the characteristics 
were not present among the sample returns. 



U. S. BUSINESS TAX RETURNS, 1%3 



23 



Response and other nonsampling errors 

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

In transcribing and tabulating the information from the 
sample returns, additional checks were imposed to im- 
prove the quality of the resulting estimates. Returns 
with data not on appropriate return lines and returns 
with obvious errors were edited and the data properly 



transcribed. Mechanical transcribing to punch cards 
was verified by the process of repeat punching, and, 
prior to tabulating, tests for consistency were applied 
while the information was being processed through the 
electronic computer system. 

An extensive system of sample management and control 
was used to insure the selection of the prescribed 
samples. Sample controls were maintained on a district 
basis using the most detailed Internal Revenue Service 
numbering and grouping system for classifying returns. 
Name control files, which are historical records of the 
tax return information for very large taxpayers, pro- 
vided a further check on the completeness of the samples. 

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



24 



U. S. BUSINESS TAX RETURNS, 1963 



Table I .—SOLE PROPRIETORSHIPS: RELATIVE SAMPLING VARIABILITY OF SELECTED ESTIMATES, AT THE ONE STANDARD DEVIATION LEVEL, BY SELECTED INDUSTRIES 



Selected Industry 



Number of 
businesses 



Relative 
sampling 
varia- 
bility 



Business receipts 



Depreciation 



fPe, 



no 



(Thmaatiil 
Oottmrmi 



Relative 
sampling 
varia- 
bility 



fe. 



"O 



Relative 
samplinj^ 
varia- 
bility 
(Peretnt) 



Relative 
sampling 
varia- 
bility 



! Relative 
sampling 
varia- 
bility 

(Ferctt}!} 



(1) 



(2) 



('■! 



All industries. 



Agriculture, forestry and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries. 



Mining. 



Contract construction 

General contrac tors 

Special trade contractors. 
Contractors not allocable. 



Manufacturing 

Food and kindred products 

Apparel and other fabricated textile products. 
Lumber and wood products, except furniture.... 
Printing, publishing, and allied industries... 

Machinery, except electric 

Other manufacturing 



Transportation, communication, electric, gas, and sanitary services 

Transportation 

Motor freight transportation and warehousing, terminals, and 

related services 

Other transportation 

Conmunication, electric, gas, and sanitary services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 
Farm products — raw materials... 
Other wholesale trade 



Retail trade 

Building materials, hardware, and farm equipment. 

Building materials dealers 

Hardware stores 

Farm equipnent dealers 



General merchandise stores 

Food stores 

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

Other food stores 



Automotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations 

Tire, battery, and accessory dealers, and automotive 
dealers, not elsewhere classified 



Apparel and accessory stores 

Furniture, home furnishings, and equipment stores. 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Security and commodity brokers, dealers, exchanges, and services. 
Insurance agents, brokers, and service 

Real estate 

Real estate operators (except developers) and lessors of build- 
ings 

Other real estate 

Other finance, insurance, and real estate 



Services 

Hotels, rooming houses, camps, and other lodging places... 
Personal services 

Laundries, laundry services, cleaning and dyeing plants. 

Beauty and barber shops 

Other personal services 



Business services 

Automobile and other repair services 

Automobile parking, repair, and services 

Automobile repair shops 

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



Amusement and recreation services, including motion pictures. 
Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Other medical services 



Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services 



Nature of business not allocable 



9,135,95i 



3,338,081 

3,208,089 

1,171,303 

144,065 

1,652,312 

2«0,«09 

129,992 

34,438 

691,613 
115,238 
554,120 
22,255 

187,398 
15,048 
8,927 
49,839 
28,473 
22, 547 
62,564 

307,103 
290,745 

213,704 
77,041 
16,358 

1,836,746 

324,392 
47,338 
16,874 

260,180 

1,471,400 
57,606 
21,615 
24,801 
11,187 

148,732 
278,228 

233,610 
44,618 

272,458 
42,963 
201,641 

27, 854 

59,403 
79,784 

292, 141 
29,302 
23,319 

230,427 

40,954 

506,111 
18,438 
168,376 

3U,227 

22,451 

290,776 

6,070 

2,185,196 
125,056 
523,291 
90,950 
310,053 
122,288 

235, 528 
345,959 
145,081 
127, 019 
18,062 
200,878 

118,671 
393,421 
151,225 
79,777 
162,419 

86,633 
122,528 

48,028 
102,431 

33,650 

49,268 



0.12 



181,551,305 



0.71 



7,338,432 



0.43 
0.44 
0.81 
2.51 
0.68 
1.53 
2.71 

4.57 

1.06 
2.74 
1.19 
6.80 

2.15 
8.63 
9.57 
4.42 
5.35 
5.93 
3.61 

1.73 
1.78 

2.08 

3.54 
7.36 

0.63 

1.61 
4.25 
7.29 
1.32 

0.69 
3.87 
6.24 
5.98 
8.80 

2.52 
1.89 

2.08 
4.67 

1.84 
4.56 
2.16 

5.70 

3.75 
3.47 
1.82 
4.79 
5.89 
1.47 

4.61 

1.25 
6.30 

2.18 



6. 38 
1.27 
9.90 

0.55 
2.82 
1.33 
3.26 
1.75 
2.81 

1.87 
1.40 
2.57 
2.78 
6.82 
2.23 

0.66 
0.94 
1.56 
2.49 
2.35 

3.22 
2.18 
3.77 
2.81 
3.00 

4.36 



30,049,957 
28,284,962 
9,489,132 
1,405,935 
16,363,916 
1,025,979 
1,764,995 

1,048,761 

16,344,887 

6,783,114 

9,184,009 

377,764 

6,369,127 

1,058,337 
492, 546 

1,299,739 
714,569 
651,675 

2,152,261 

4,969,278 
4,710,805 

3,831,335 
879,470 
258,473 

39,775,198 

17,916,959 
4,849,338 
2,431,753 

10,635,868 

69,200,711 
3,720,557 
1,325,656 
1,125,681 
1,269,220 

3,324,792 
15,673,363 

14,505,858 
1,167,505 

20,947,293 
6,808,756 
12,581,518 

1,557,019 

2,611,133 

3,721,076 
8,699,554 
2,623,612 
1,778,763 
6,100,558 

2,657,528 

5,467,484 

377,758 

1,878,305 

3,112,212 

213, 525 

2,898,687 

99,209 

27,095,434 
1,472,435 
4,548,432 
1,437,765 
1,914,129 
1,196,538 

2,353,948 
4,353,353 
2,778,710 
2,512,375 
265,835 
1,574,643 

1,299,330 
8,881,126 
5,010,993 
2,185,939 
1,684,194 

302,846 
1,985,537 
758,621 
652,188 
487,618 

431,179 



1.48 
1.44 
1.87 
4.24 
2.19 
7.49 
10.37 

12.29 

3.08 
6.65 
2.39 
12.71 

3.35 

11.05 
10.74 
7.30 
6.81 
7.32 
5.32 

3.97 
4.15 

4.U 
13.03 
10.23 

1.20 

3.45 
7.36 
15.02 
3.27 

1.27 
5.42 
8.16 
7.45 
11.70 

4.37 
3.01 

3.21 
6.93 

2.77 
6.67 
2.75 

7.17 

4.50 
5.04 
2.54 
5.29 
6.79 
3.27 

6.67 

2.58 

26.11 

3.19 



9.80 
3.04 

11.42 

1.04 
5.45 
2.16 
4.62 
2.64 
4.38 

6.88 
3.13 
4.37 
4.70 
10.73 
3.97 

5.77 
1.12 
1.23 
2.21 
3.74 

7.53 
2.05 
5.16 
3.83 
7.22 

9.72 



3,268,940 
3,175,363 
1,219,806 

142,200 
1,685,029 

127,328 
93, 577 

90,292 

454,537 

171,187 

278,057 

15,283 

238,098 
25,243 
8,150 
30,200 
28,725 
31,896 
62,379 

499,867 
476,008 

402,826 
73,182 
23,859 

1,229,733 

229,568 
40,437 
18,219 

170,912 

956,677 
54, 133 
23,005 
17,382 
13,745 

55,675 
177,208 

151,117 
26,091 

149,996 
26,919 
99,380 

23,697 

30,416 
60, 574 

244, 390 
34,312 
16,603 

122,359 

43, 543 

249,432 

6,098 

61,917 

178,239 

44,089 

134,150 

3,178 

1,276,880 
207,036 
262,470 
133,718 
61,850 
55,892 

95,591 
148,012 
36,034 
63,505 
22,579 
61,928 

114, W2 
307,534 
172,996 
71,055 
63,533 

23,112 
57,096 
19,013 
27,786 
15,083 



(5) 



'3) 



(10) 



0.55 



27,435,531 



0.32 



3,665,103 



0.89 
0.91 
1.48 
4.25 
1.23 
7.56 
4.90 

12.30 

3.39 

7.02 

3.54 

13.33 

3.89 
12.54 
14.59 
3.52 
7.48 
8.73 
6.15 

4.75 
4.94 

5.38 
12.57 
13.18 

1.33 

3.17 

6.82 

12.44 

3.72 

1.50 
6.37 

11.61 
8.27 

U.99 

5.28 
3.52 

3.91 
7.61 

2.98 
7.76 
3.52 

7.81 

5.74 
6.63 
3.57 
6.33 
9.38 
3.69 

7.49 

2.74 
12.73 
3.65 



9.62 
3.58 
16.63 

1.49 
4.81 
3.24 
5.59 
3.58 
5.16 

4.45 
3.58 
5.32 

4.78 
15.19 
4.31 

9.18 
1.50 
1.69 
3.27 
4.37 

16.14 
3.36 
5.90 
4.72 
6.37 



20,598 10.80 



5,007,600 

4,562,543 

2,280,372 

254,127 

1,952,216 

175, 828 

345,057 

111,250 

2,341,020 

576,003 

1,706,200 

58,817 

765,628 
71,083 
49,571 
141, 593 
125,716 
112,667 
264,993 

786,612 
729, 144 

558,415 
170,729 
57,468 

6,445,483 

1,610,565 

223,094 

57,941 

1,329,630 

4,650,897 

238,509 

94,137 

95,312 

49,050 

284,264 
811,297 

692,332 
118,965 

934,545 
190,137 
629,171 

115,237 

243,325 
324,957 
796,619 
262,001 
125,563 
624,817 
183,926 

1,922,059 

83,363 

780,601 

1,019,439 

33,929 

985,510 

38,655 

9,971,311 
199,119 

1,230,213 
223,352 
698,028 
308,833 

686,906 

810,110 

4(»,947 

351,683 

48,264 

400,163 

234,227 

4,802,790 

2,932,701 

1,U6,635 

703,454 

1U,732 
1,089,517 
254,369 
330,204 
219,074 

84,663 



0.82 
0.85 
1.28 
4.33 
1.29 
4.30 
3.54 

7.16 

1.38 
2.98 
1.59 

8.54 

2.45 
9.35 
9.77 
5.94 
5.97 
6.19 
4.0O 

2.26 
2.35 

2.74 
4.59 
8.32 

0.81 

1.71 
4.47 
8.69 
1.89 

0.96 
4.40 
6.77 
7.04 
10.18 

3.77 
2.35 



2.21 
4.83 
2.71 

6.35 

4.13 
3.88 
2.38 
4.31 
5.02 
2.62 

5.70 

1.45 
6.66 
2.34 



9.64 
2.05 
9.45 

0.61 
4.49 
1.75 
4.33 
2.27 
3.61 

2.39 
2.33 
3.42 
3.68 
9.18 
3.20 

4.01 
0.94 
1.18 
2.11 
2.49 

4.75 
1.88 
4.05 
3.49 
4.04 

6.64 



1,959,569 

1,913,509 

364,697 

132,110 

1,200,215 

216,487 

45,060 

121,125 

170,066 

103,858 

62,255 

3,953 

88,027 

C-) 

(M 

U,124 

(M 

13,176 

27,698 

92,265 
88,874 

70,093 
18,761 

538,003 

92, 396 

11,685 

9,380 

71,331 

529,641 
38,029 
15, 567 
9,189 
13,273 

32,113 
71, 592 

51,353 
10,239 

108,121 
32,750 
58,739 

16,632 

21,204 
33,364 
133,272 
13,546 
5,999 
71,396 

15,956 

140, 554 
(') 
17,675 

106,853 

(M 

71,029 

(M 

442,316 
94,386 
61,058 
37,474 
11,208 
12,376 

43,508 
45,545 
25,510 
19,677 
5,633 
21, U5 

106,469 

25,328 

12,219 

2,837 

10,272 

12,119 

15,849 

8,122 

5,013 

21,819 



13,176 



-L. 



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



U. S. BUSINESS TAX RETURNS, 1963 



25 



Table J . —ACTIVE PARTNERSHIPS: RELATIVE SAMPLING VARIABILITY OF SELECTED ESTIMATES, AT THE ONE STANDARD DEVIATION LEVEL, BY SELECTED INDUSTRIES 



Selected industry 



Number of 
active 
partnerships 



Relative 
sampling 
variability 



Business receipts 






Relative 

sampling 
variability 



Depreciation 



(Jhausand 
dolt«rt) 



Relative 

sampling 

vai'iability 

(Percent) 



Net profit 



(Thousand 
dot lata) 



Relative 
sampling 
variability 
(Pereenti 



(1) 



(2) 



(3) 



K) 



(5) 



(6) 



(7) 



All industries. 



Agriculture, forestry, and fisheries. 



Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries. 



Contract construction. 



General contractors 

Special trade contractors. 
Contractors not allocable. 



Manufacturing. 



Food and kindred products 

Apparel and other fabricated textile products. 

Lumber and wood products, except furniture 

Printing, publishing, and allied industries... 

Machinery, except electric 

Other manufacturing 



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



Transportation 

^toto^ freight transportation and warehousing, terminals, and related 

services 

Other transportation 

Communication, electric, gas, and sanitary services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 
Farm products — raw materials... 
Other wholesale trade 



Retail trade 

Building materials, hardware, 
Building materials dealers. 

Hardware stores 

Farm equipnent dealers 



and farm equipment. 



General merchandise stores 

Food stores 

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

Other food stores 



Automotive dealers and gasoline service stations 

Automobi le and truck dealers 

Gasoline service stations ~. 

Tire, battery, and accessory dealers, and automotive dealers, 
elsewhere classified 



Apparel and accessory stores 

Furniture, home furnishings, and equipment stores. 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Security and commodity brokers, dealers, exchanges, and services 

Insurance agents , brokers , and service 

Real estate 

Real estate operators (except developers) and lessors of buildings. 

Other real estate 

Other finance, insurance, and real estate 



Hotels , rooming houses , camps , and other lodging places . . . 
Personal services 

Laundries, laundry services, cleaning and dyeing plants. 

Beauty and barber shops 

Other personal services 



Business services 

Automobile and other repair services 

Automobile parking, repair, and services 

Automobi le repair shops 

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



Amusement and recreation services, including motion pictures. 
Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Other medical services 



Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services 



ature of business not allocable. 



130,420 

119,653 
31,497 
11,848 
62,007 
14,301 
10, 767 

14,150 

60,408 

19,555 

38,972 

1,881 

39,368 

4,553 
3,436 
6,650 
6,596 
4,127 
14,006 

16,640 
14,490 

10, 812 
3,678 
2,150 

256,601 

43, 498 
7,689 
3,574 

32,235 

211,819 
15,500 
6,535 
4,876 
4,089 

12,095 
33,251 

29,078 
4,173 

41,092 
9,696 
26,723 

4,673 

U,330 
13,686 
44,105 
7,615 
4,901 
26,244 

1,284 

233,516 

4,859 

12,474 

175,605 

150,650 

24,955 

40, 578 

171,994 

15,329 
36,702 
14,908 
15,311 
6,483 

17, 171 
29,718 
19,343 
16,126 
3,217 
10,375 

13,809 
19,831 
11,263 
1,236 
7,332 

1,498 
22,823 
5,682 
8,411 
1,020 

1,179 



71,762,372 



10,007,899 



1.23 

1.36 
2.66 
4.36 
1.87 
3.99 
4.70 

3.92 



3.17 
2.22 

10.97 

2.22 

6.10 
7.28 
5.59 
5.76 
7.10 
3.76 

3.62 
3.89 

4.49 
7.79 
10.22 

0.81 

2.00 
4.52 
6.56 
2.20 

0.89 
3.60 
5.51 
6.65 
6.56 

4.19 
2.39 

2.56 

6.74 

2.21 
4.00 
2.85 

6.74 

3.99 
3.92 
2.22 
5.12 
6.43 
2.92 

12.98 
0.85 

6.25 
4.25 
1.06 
1.13 
2.94 
2.41 

1.03 

4.18 
2.55 
3.89 
3.87 
6.83 

3.62 

2.91 
3,68 
3.74 
9.23 
4.70 

4.29 
3.22 
4.31 
13.46 
5.18 

12.39 
3.02 
5.99 
5.05 

14.87 

14.06 



4,689,503 

3,792,963 

1,024,431 

589,655 

1,870,597 

308,280 

896, 540 

893,581 



4,125,910 

2,681,697 

87,308 

6,106,914 

1,538,062 
877,4U 
765,111 
506, 169 
432,476 

1,987,682 

1,121,786 
1,006,106 

725,088 
281,018 
115,680 

35,470,908 

12,245,849 
3,234,096 
2,198,148 
6,813,605 

23,088,734 

2,204,083 

963,354 

446,932 

793,797 

1,227,028 
4,995,530 

4,753,875 
241,655 

6,099,326 
3,202,330 
2,408,049 

488,947 

1,270,411 
1,351,911 
2,373,446 
1,066,897 
639,229 
1,860,873 

136,325 

5,468,656 

1,204,727 

637,851 

3,385,982 

2,716,542 

669,440 

240, 096 

11,106,307 

632,103 
1,188,056 
563,156 
259, 837 
365,063 

755,459 
1,156,226 
870, 520 
749,136 
121,334 
285,706 

687,118 

2,357,922 

1,412,563 

85,503 

859,856 

30, 532 

2,458,563 

788,915 

953,722 

47,691 



2,22 


294,348 


4.49 


95,413 


5.76 


37,497 


3.04 


144,201 


7.89 


17,237 


3.50 


29,693 



78,717 
138,624 



1.39 


73,429 


2.25 


62,795 


13.65 


2,400 


1.36 


128,458 


2.18 


27,356 


3,98 


6,308 


3.36 


29,610 


5.48 


15,729 


6.33 


12,323 


2.56 


37,127 


3.46 


68,837 


3.64 


60,450 


4.40 


48,915 


6.39 


11,535 


11.36 


8,437 


0.62 


364,583 


0.84 


90,433 


1.57 


20, 165 


1.22 


10,293 


1.10 


59,975 


0.84 


272,657 


2.90 


25,284 


4.32 


13,901 


6.10 


5,120 


5.05 


6,263 


3.80 


20,566 


1.34 


48,604 


1.91 


42,878 


6.50 


5,726 


1.73 


37,718 


1.96 


12,287 


3.24 


19,254 


6.74 


6,177 


4.00 


12,842 


3.93 


16,510 


2.68 


64,362 


4.84 


12,053 


5.91 


5,503 


3.62 


28,710 



1.20 


15,545 


4.63 


3,098 


2.24 


711,071 


2.55 


685,204 


4.65 


25,867 


2.11 


7,217 


1.14 


422,310 


4.47 


99,563 


3.25 


71, 549 


4.94 


46, 821 


5.68 


6,947 


6.10 


17,781 


4.32 


41,613 


3.54 


43,409 


4.06 


35,321 


4.88 


13,595 


15.27 


22,226 


7.25 


7,588 


4.12 


79,033 


3.04 


35,605 


4.04 


17,522 


14.06 


1,774 


4.83 


16,309 


22.76 


1,406 


2.39 


28,725 


4.13 


3,391 


3.51 


12,443 


18.63 


568 



9,802 



2.31 

2.48 
4.53 
7.19 
3.42 
9.27 
7.58 

4.74 



3.02 

3.32 

21.28 



4.17 
7.40 
6.53 
8.03 
9.39 
7.54 

5.63 

6.13 

6.69 
15.55 
12.30 

1.25 

2.19 
3.77 
6.30 
2.67 

1.51 
5.72 
9.34 
3.54 
6.26 

9.26 
2.24 

2.51 
3.12 

2.97 
3.75 
4.66 

3.95 

5.30 
5.28 
3.65 
6.10 
7.56 
3.35 

20.40 

2.94 

8.94 
7.53 
3.02 
3.13 
6.12 
8.06 

2.56 

5.17 
4.58 
5.99 
19.00 
5.93 

6.26 
5.48 
6.32 
5.62 
9.81 
10.11 

5.35 
4.73 
6.56 
20.55 
7.24 

20.78 
3.63 
8.28 
6.04 

28.33 

66.44 



765,379 

664,152 
247,602 
106,306 
254,378 
55,866 
101,727 

117,651 



329,680 

394,319 

9,943 

582, 190 

34,308 
57,996 
63, 568 
76,219 
75,073 
219, 526 

158,352 
132,696 

91,536 
41,160 
25,656 



653,093 
121,282 

45,004 
486,807 

1,665,714 
151,543 
74,295 
38,921 
38,327 

90, 030 
257,730 

232,259 
25,471 

310, 133 
106,667 
162,957 

40,514 

117,859 
128,006 
272,915 
111,382 
50,834 
175,277 

10, 599 

1,460,273 

265,979 
202,890 
778,219 
530,607 
247,612 
213,185 

3,353,713 

73,742 
246,807 
73,483 
78,966 
89,358 

178,408 
193,040 
139,385 
120,774 
19,111 
58,155 

80,884 

1,197,484 

857,616 

39,314 
300,554 

5,643 

1,365,373 

170, 511 

321,302 

15,519 

6,493 



(8) 



2.35 

2.55 
4.69 
7.28 
3.31 
8.15 
6.35 

5.29 



3.00 
2.70 
16.13 

2.27 

3.77 
5.73 
6.36 
6.94 
8.60 
3.39 

4.63 
4.97 

5.86 
9.31 
12.59 

1.07 

2.31 
3.95 
8.50 
2.68 

1.19 
4.U 
6.27 
7.95 
7.39 

5.27 
2,67 

2.63 
12,65 

2.60 
3.22 
3.82 

9.34 

5.33 
4.62 
3.21 
5.93 
7.23 
4.10 

25.13 

1.37 

4.01 
5.60 
2.27 
2.91 
3.47 
3.89 

1.50 

5.98 
3.37 
6.23 
5.51 
5.73 

5.02 
4.08 
4.82 
5.08 
14.78 
7.64 

6.14 
3.37 
4.33 
15.33 
4.37 

21.52 
2.55 
5.59 
4.22 

20.34 

51.82 



NOTE: The relative sampling variability at the one standard deviation level is the sampling variability expressed as 
added to and subtracted from the estimate, provides the calculated upper and lower limits within which two out of three 
to fall. 



percent of the estimate. The sampling variability, when 
stimates of similarly derived estimates would be expected 



26 



U. S. BUSINESS TAX RETURNS, 1963 



Table K .—ACTIVE CORPORATION RETURNS: 



RELATIVE SAMPLING VARIABILITY OF SELECTED FREQUENCY ESTIMATES, AT THE ONE STANDARD DEVIATION LEVEL 
BY SELECTED INDUSTRIES 



Selected industry 



Number of returns 



Relative 
sampling 
varia- 
bility 

(Feretnt) 



Business receipts 



Relative 
sampling 
varia- 
bility 
(Pereuit) 



Depreciatior. 



Relative 
sampling 
varia- 
bility 
(Peremt) 



Inventory, end-of-year 



Relative 
sampling 
varia- 
bility 
(Parent t) 



Net income 



Relative 
sampling 
varia- 
bility 
(Percent) 



Net deficit 



(Thoumwrd 
doUmrt) 



Relative 
sampling 
varia- 
bility 
(Percwtt) 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



(«) 



(10) 



(11) 



az) 



All industries. 



Agriculture, forestry, and fisheries 

Farms 

Other agriculture, forestry, and fisheries. 



Mining. 



Metal mining 

Coal mining 

Crude petroleum, natural gas, and natural gas 

liquids and services 

Honmetallic minerals (except fuels) mining.... 



Contract construction. 



Building construction 

Other general contractors . 
Special trade contractors. 
Contractors not allocable. 



Manufacturing . 



Meat products 

Dairy products 

Beverages 

Other food products 

Tobacco manufactures 

Textile mill products 

Apparel and other fabricated textile products. 
Lumber and wood products, except furniture.... 

Furniture and fixtures 

Paper and allied products 



Printing, publishing, and allied industries. 

Chemicals and allied products 

Petroleum refining and related industries . . . 
Rubber and miscellaneous plastics products . . 
Leather and leather products 



Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machinery 

and transportation equipment 

Machinery , except electric 

Electrical machinery, equipment, and supplies. 

Transportation equipment 

Other manufacturing 



Transportation, coramujiication, electric, gas, 
and sanitary services 



Railroad transportation, terminals, and 
related services 

Motor freight transportation and warehousing, 
terminals , and related services 

Other transportation 

Communication 

Electric, gas, and sanitary services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products 

Farm products — raw materials 

Electrical goods 

Machinery, equipment, and supplies. 
Other wholesale trade 



Retail trade 

Building materials, hardware, and farm 

equipment 

General merchandise stores 

Food stores 

Automotive dealers and gasoline service 

stations '. 

Apparel and accessory stores 

Eating and drinking places 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Banlcs and trust companies 

Credit agencies other than banks 

Security and commodity brokers, dealers, 

exchanges , and services 

Holding and other investjnent companies... 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate 



Hotels, rooming houses, camps, and other 
lodging places 

Personal services 

Business services 

Automobile and other repair services 

Amusement and recreation services, including 
motion pictures 

Other services 



1,323,134 



Nature of business not allocable. 



23,270 

16,227 
7,043 

14,878 

1,136 
2,480 

7,922 
3,340 

96,465 

36,574 

10,846 

48,135 

910 

181,799 

2,285 
3,a4 
3,312 
9,099 
191 

6,448 
17,131 
8,817 
6,613 
4,165 

21,275 

10,804 

1,259 

4,345 

3,030 

8,082 
4,336 

19,271 
19,306 
9,140 
4,551 
14,725 



56,291 



569 

22,645 

20,293 

6,855 

5,929 

403,434 

137,616 

15,658 

5,886 

8,089 

19,871 

88,112 

257,383 

26,828 
16,930 
18,211 

42,200 
29,765 
42,284 
81,165 

8,435 

375,375 

15,052 
49,099 

3,472 
21,757 

4,697 

23,182 

258,116 

163,766 



14,510 
27,125 
44,353 
25,435 

27,153 
25,190 



948,790,180 



29,545,082 



106,332,545 



61,304,535 



7,030,488 



2.98 
4.73 



11.70 
7.67 

4.29 
6.13 

1.23 

2.03 

3.52 

1.81 

13.92 

0.81 

7.36 
5.98 
6.08 
3.69 
21.98 

4.28 
2.97 
3.95 
4.67 
5.45 

2.66 
3.53 
9.36 
5.61 
6.54 

3.95 
5.16 

2.62 
2.68 
3.84 
5.24 
3.1b 



2.61 
2.80 
4.44 



0.56 

0.98 
3.06 
4.69 
4.21 
2.71 
1.25 

0.70 

2.35 
2.98 
2.92 

1.81 
2.32 
1.99 
1.38 

4.30 



1.37 
1.52 

6.33 
2.33 

2.77 
2.69 
0.68 

0.94 

3.15 
2.49 
1.91 
2.56 

2.40 

2.57 



7,492,590 

5,354,022 
2,138,568 

12,448,085 

2,361,901 
2,327,099 

5,542,834 
2,216,251 

44,731,260 

17,332,893 

10,998,076 

16,291,513 

108,778 

.419,324,291 

16,425,164 
9,682,200 
9,733,546 

28,542,496 
5,641,205 

16,041,646 

14,272,032 

8,535,325 

5,883,790 

12,892,344 

15,553,457 

32,706,068 

41,812,388 

8,704,428 

4,917,463 

11,874,770 
28,477,421 

22,542,985 
30,004,435 
27,547,085 
52,639,972 
14,794,071 



75,710,896 



10,903,263 

10,705,861 
12,917,022 
18,253,571 
22,931,179 

302,904,109 

145,111,971 
28,252,645 
13,132,559 
8,338,146 
12,549,431 
82,839,190 

153,555,461 

9,797,180 
30,530,043 
37,172,901 

38,940,202 
9,219,126 
6,950,773 

20,845,236 

4,236,677 

56,045,458 

2,120,826 
2,960,506 

396,086 

281,561 

39,657,522 

2,196,823 

8,432,134 

30,013,042 



2,977,420 

3,846,374 

10,586,372 

3,276, 303 

4,932,863 
4,398,710 

115,449 



18.23 
8.46 

1.40 
2.86 
4.20 

1.70 
3.97 

1.56 

2.68 
3.15 
2.45 

17.77 

0.30 

3.74 
3.00 
1.69 
1.38 
1.88 

1.97 
2.75 
2.89 
3.79 
1.42 

1.69 
0.80 
0.36 
2.45 
4.62 

1.74 
0.84 

1.61 
0.98 
0.89 
0.40 
1.58 



0.61 

1.01 

3.22 

2.09 
0.39 
0.26 

0.65 

1.01 
2.87 
4.46 
3.46 
2.63 
1.23 

0.84 

2.93 
1.07 
1.85 

2.36 
2.51 
2.34 
1.73 

4.85 



0.29 
1.39 

9.55 
1.95 
0.13 
4.97 
1.30 

1.51 

3.23 
3.73 
2.98 
3.34 

2.95 
4.93 



248,318 

192,757 
55,561 

842,167 

165,223 
140,472 

357,508 
178,964 

815,536 

160,762 

413,420 

238,268 

3,086 

13,035,351 

141,343 
198,451 
268,846 
602,408 
55,248 

407,317 
105,832 
242,235 
91,529 
630,791 

406,005 
1,653,954 
1,772,022 

297,438 
55,341 

586,614 
1,479,688 

600,577 
1,050,879 

670,029 
1,277,603 

435,596 



7,345,749 

1,006,727 

584,773 
1,153,045 
1,781,294 
2,819,910 

2,548,398 

830,328 
142,713 
74,664 
28,154 
114,816 
469,981 

1,672,419 

99,841 
467,857 
371,087 

139,841 

38,302 

201,736 

253,755 

45,651 

2,493,278 

360,580 
126,988 

10,810 

34,349 

253,778 

34,771 

1,672,002 

2,212,270 

287, 675 
134,747 
553,258 
519,161 

567,742 
99,687 



4,015 



3.32 

6.00 



2.33 

2.77 

2.27 
3.94 

2.19 

3.36 
3.59 
3.52 
22.78 

0.19 

2.47 
2.o5 
2.3d 
1.36 
2.30 

1.68 
2.84 
2.82 

3.88 
0.72 

1.67 
0.36 
0.30 
2.20 
4.61 

1.48 
0.35 

1.21 
0.67 
0.71 
0.29 

1.12 



0.16 

2.63 
1.37 
0.40 
0.15 

0.66 

1.21 
3.05 
4.61 
4.29 
3.51 
1.59 

0.80 

3.30 
1.25 
1.63 

2.87 
3.03 
3.08 
2.08 

4.98 



0.18 
1.10 

4.12 
3.80 
0.16 
5.72 
0.99 

1.60 

2.91 
3.63 
4.12 

3.81 

2.t)3 
4.87 



711,262 

579,775 
131,487 

947,840 

364,681 
70,489 

305,196 
207,474 

2,634,428 

1,433,411 

236,007 

903,310 

6,200 

64,663,275 

706,433 

609,349 

1,481,554 

3,785,343 

2,699,266 

2,960,023 
2,109,880 
1,222,571 
333,365 
1,633,162 

1,279,835 
4,924,482 
3,512,034 
1,523,731 
797,324 

1,538,914 
5,683,662 

3,663,791 
6,664,188 
5,301,417 
8,807,393 
2,920,053 



3,309,734 



432,206 

137,001 

383,206 

1,010,891 

1,346,430 

32,516,935 

13,632,674 
1,577,521 
1,138,014 
1,030,659 
1,776,672 
3,109,808 

18,295,788 

1,902,955 
4,765,313 
2,205,236 

4,088,660 

1,766,171 

196,721 

3,370,727 

533,473 
216,311 



31,867 

(') 

16,Ca6 
11,852 
('5 
155,857 

1,318,901 



70,023 
137,059 
315,773 
184, 646 

502,892 
108,508 

13,859 



5.69 
11.61 



1.33 
4.52 

1.49 
3.61 

2.49 

3.72 

5.70 

3.84 

18.78 

0.25 

2.33 
1.92 

1.31 
1.18 
0.60 

1.70 
2.74 
2.86 
3.83 
1.52 

2.08 
0.72 
0.27 
1.74 
4.37 
1.49 
0.58 

1.50 
0.84 
0.87 
0.37 
1.48 



0.51 

0.27 

9.45 
2.33 
0.34 
0.33 

0.63 

1.06 
3.05 

3.36 
4.02 
3.16 
1.39 

0.78 

2.88 
1.06 
1.60 

2.26 
2.63 
4.44 
1.83 

4.59 



15.24 

(') 

(M' 
10.13 



3.36 
6.73 
4.43 
7.24 

2.28 
12.97 



Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
NOTE: Where inventory data are reported only for returns sampled on a one-for-one basis, no sampling variability is shown. 



253,571 
73,969 

1,549,553 

319,889 
102,115 

946,738 
130,811 

1,159,757 

347,260 

366,863 

439,547 

6,087 

30,590,792 

192,215 
338,389 
630,927 
1,596,254 
647,955 

746,607 
461,052 
420,746 
288,367 
930,300 

1,158,207 

3,965,675 

2,689,362 

575,608 

184,236 

1,024,469 
1,851,446 

1,308,572 
2,627,082 
1,798,269 
5,871,539 
1,233,515 



9,393,357 

663,533 

375,051 

759,431 

3,719,642 

3,875,700 

6,804,373 

3,071,345 
339,825 
159,140 
173,213 
488,373 

1,911,239 

3,617,538 

247,967 

1,143,443 

655,013 

536,157 
258,879 
199,177 
571,902 

114,990 

9,852,919 

2,468,935 
1,199,406 

157,536 
2,140,183 
1,992,554 

179,026 
1,715,279 

1,619,972 

119,195 
169,543 
588,945 
153,267 

347,781 
241,241 

6,272 



6.21 
8.29 



1.21 
4.47 

1.88 
5.40 

2.15 

3.56 
4.01 
3.64 
34.34 

0.25 

5.43 
2.60 
1.66 
1.10 
0.49 

2.36 
3.49 
3.32 
4.53 
1.02 

1.75 
0.50 
0.26 
2.13 
5.72 

1.36 
0.73 

2.95 
0.93 
1.23 
0.27 
1.28 



0.65 

3.30 
1.77 
0.35 
0.13 

0.72 

1.21 
3.87 
4.10 
4.96 
2.69 
1.61 

0.36 

4.15 
1.13 
1.78 

3.06 
3.23 
4.64 
2.30 

6.66 



0.16 
1.10 

4.94 
0.55 
0.27 
6.29 
1.54 

1.84 



3.10 
4.78 



4.14 
5.96 



231,888 

204,144 
27,744 

339,823 

115,499 
37,103 

140,109 
47,1X2 

516,884 

197,816 
129,584 
185,513 
(M 

1,814,571 

22,543 
38,356 
21,113 
95,767 
505 

79,418 
36,364 
57,918 
51,040 
60,499 

127,893 

124,390 

31,969 

54,196 

33,057 

68,314 
81,314 

155,701 
208,322 
183,476 
89,547 
136,364 



468,046 



84,351 

80,754 
166,424 
104,819 

31,698 

1,454,370 
598,628 
C) 

39,578 

54,201 

87,563 

285,910 

834,513 

76,777 
125,476 
97,427 

129,764 

99,441 

109,049 

196,579 

21,229 

1,470,573 

47,658 
177,145 

31,713 
89,333 

368,827 
37,806 

713,091 

718,863 



142,063 
57,586 

161,542 
52,063 

225,643 
79,966 

15,470 



19.05 
14.78 



U. S. BUSINESS TAX RETURNS. 1963 



27 




258-562 0-67-3 



Basic Tables 



CORPORATE AND NONCORPORATE BUSINESSES 

Page 

1. Number of businesses, business receipts, and 
selected deductions, by selected industries , 30 

SOLE PROPRIETORSHIPS 

2. Number of businesses, business receipts, de- 
preciation, net profit, and inventory, by industrial 
group 36 

3. Income statement items, by selected in- 
dustries 38 

4. Number of businesses and selected income 
and deduction items, for selected industries, by State 

and Internal Revenue District 43 

5. Nonfarm sole proprietorships with payroll: 
Number of businesses, payroll, and the components 
of payroll, salaries and wages, and cost of labor, by 
selected industries 69 

6. Sole proprietorships with retirement plans: 
Number of businesses, business receipts, net profit, 
and contributions to employee and self-employed 
retirement plans, by selected industries 70 

7. Sole proprietors with investment credit: 
Number of sole proprietors with investment credit, 
tentative investment credit, and cost of new and used 
property, by industrial division 71 

8. Number of businesses, business receipts, net 
profit, by adjusted gross income, for selected in- 
dustries 72 

9. Farm sole proprietorships: Selected income 
and expense items for farms by accounting 
method 79 

10. Individuals reporting net profit from farming 
and income or loss from other sources: Number of 
farms, business receipts, net profit, sources of in- 
come, and tax after credits, by size of net profit and 
adjusted gross income 80 

11. Individuals reporting net loss from farming 
and income or loss from other sources: Number of 
farms, business receipts, net loss, sources of in- 
come, and tax after credits, by size of net loss and 
adjusted gross income 81 

12. Individual income tax returns with sole pro- 
prietorship businesses: Number of individual in- 
come tax returns with sole proprietorship busi- 
nesses, adjusted gross income, net profit, taxable 
income, and income tax, by size of adjusted gross 
income 82 

13. Sole proprietorships with net profit: Number 
of businesses, business receipts, and net profit, by 
ratio of total deductions to business receipts, and 

size of business receipts 83 

14. Number of businesses, business receipts, 
cost of goods sold, depreciation, and net profit by 
industrial division for selected years 84 

ACTIVE PARTNERSHIPS 

15. Number of partnerships, total receipts, busi- 
ness receipts, depreciation, net profit, and inventory, 

by industrial group 86 

16. Income statement items, by selected indus- 
tries 89 

17. Number of partnerships, and selected income 
and deduction items, for selected industries, by 
States with extensive industry coverage 96 



Page 

18. Number of partnerships, total receipts, cost 
of goods sold, depreciation, and net profit, for se- 
lected industries, by States with moderate industry 
coverage ....' 117 

19. Number of partnerships and partners, by State 

and selected industries 121 

20. Active partnerships with $5,000,000 or more 
in business receipts: Number of partnerships, busi- 
ness receipts, and net profit, by selected industries 
and size of business receipts and number of part- 
ners 132 

21. Number of partnerships active and inactive 
on December 31, 1963, and number of months in 
operation in 1963, by selected industries 133 

22. Active partnerships contributing to employee 
benefit plans: Number of partnerships, business re- 
ceipts, net profit, and employee benefit contribu- 
tions, by selected industries 135 

23. Active partnerships with investment credit: 
Number of partnerships, tentative investment credit, 
and cost of eligible property, by selected indus- 
tries 136 

24. Number of partnerships, total receipts, and 
net profit, for selected industries, by year of or- 
ganization 137 

25. Partnership attrition between 1959 and 1963: 
Comparison of the number of partnerships by year 

of organization and industrial division 147 

26. Balance sheet and income statement items, 

by selected industries 148 

27. Balance sheet and income statement items, 

by size of total assets 153 

28. Active partnerships with cost of goods sold: 
Number of partnerships, business receipts, gross 
profit, net profit, and cost of goods sold and com- 
ponents, by industrial division 154 

29. Active partnerships with depreciation, 1959- 
1963: Number of partner ships, depreciation, and per- 
cent change, by selected industries 155 

30. Active partnerships with net profit: Number 
of partnerships, business receipts, and net profit, 
by ratio of total deductions to business receipts and 

size of business receipts 156 

31. Number of partnerships, total receipts, busi- 
ness receipts, cost of goods sold, depreciation, and 
net profit, by industrial division for selected 

years 157 

CORPORATIONS 

32. Number of returns, total receipts, business 
receipts, depreciation, net income, total assets, and 
inventory, by industrial group 160 

33. Active corporation returns: Balance sheets 
and income statements, by major industrial 

group 166 

34. Returns with net income: Balance sheets and 
income statements, by major industrial group 173 

35. Active corporation returns with investment 
credit: Number of returns with investment credit, 
tentative investment credit, and cost of eligible 
property, by selected industries 180 

36. Number of returns, total receipts, business 
receipts, selected deductions, and net income, by 
industrial division for selected years 181 

29 



30 U. S. BUSINESS TAX RETURNS, 1963 

CORPORATE AND NONCORPORATE BUSINESSES 

Table I .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES 



Selected industry and type of business organization 



Number of 

bxisinesses 



Business 
receipts 
(Thouamnd 
doltmrt) 



Cost of 
goods sold 

(Thoatand 
dollars) 



Rent 
paid 

(Thoii9W\d 
dollMrm) 



Interest 

paid 
(ThouMtnd 
dollar*) 



Repairs 

( ThouMand 
dollarm) 



Bad 

debts 

(Tho\i»m\d 



Taxes 
paid 

(Thau9M\d 



Amortiza- 
tion 
(Thoummid 
tktllara) 



Depletion 

(Thoutand 
dollar ») 



ALL INDUSTRIES 

All businesses, xotal 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

AGRICULTURE, FOR£STRY, AWD FISHERIES 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Farms 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Other Agriculture, Fores tr y, ^ a nd Fisheries 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

MINING 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

CONTRACT CONSTRUCTION 

All businesses , total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

General Contractors 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Special Trade Contractors 

All businesses , total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Contractors Hot Allocable 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

MANUFACTURING 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Food and Kindred Products 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(*) 



(10) 



11,383,«4 

10,060,230 

9,135,954 
924,276 



491,771 
468,501 



338,081 
130,420 



343,969 

327,742 

208,089 
119,653 

16,227 



147,802 

140,759 

129,992 
10,767 



63,466 
48,588 

34,438 

14,150 

14,878 



348,486 

752,021 

691,613 
60,408 

96,465 

182,213 

134,793 

115,238 
19,555 

47,420 

641,227 

593,092 

554,120 
38,972 

48,135 

25,046 

24,136 

22,255 
1,881 

910 



408 , 565 

226,766 

187,398 
39,368 

181,799 



37,911 

19,601 

15,048 
4,553 

18,310 



1,202,103,857 
253,313,677 
181,551,305 
71,762,372 
948,790,180 



42,232,050 

34,739,460 

30,049,957 
4,689,503 

7,492,590 



37,431,947 

32,077,925 

28,284,962 
3,792,963 

5,354,022 



4,800,103 

2,661,535 

1,764,995 
896,540 



14,390,427 

1,942,342 

1,048,761 
893,581 

12,448,085 



67,971,062 

23,239,802 

16,344,887 
6,894,915 

44,731,260 



39,239,993 
10,909,024 
6,783,114 
4,125,910 

28,330,969 



28,157,219 

11,865,706 

9,184,009 
2,681,697 

16,291,513 



573,850 

465,072 

377,764 
87,308 

108,778 



431,800,332 

12,476,041 

6,369,127 
6,106,914 

419,324,291 



66,979,805 

2,596,399 

1,058,337 
1,538,062 

64,383,406 



821,711,513 

149,487,988 

106,411,371 
43,076,617 



26,734,788 
21,049,938 



18,150,600 
2,899,338 



23,653,574 

19,664,201 

17,413,755 
2,250,446 

3,989,373 



3,081,214 

1,385,737 

736,845 
648,892 

1,695,477 



8,025,765 

730,331 

245,771 
484,560 

7,295,434 



52,392,371 
14,675,506 



9,394,841 
5,280,665 



37,716,865 



32,361,637 
7,649,028 



4,245,394 
3,403,634 



19,683,439 

6,765,133 

4,949,284 
1,815,849 

12,918,306 



347,295 

261,345 

200,163 
61,182 

85,950 



,375,500 
;, 152, 078 



689,212 
462,866 



295,223,422 



759,728 

,006,286 

760,253 
,246,033 

,753,442 



17,312,597 

5,275,776 

3,866,323 
1,409,453 

12,036,821 



980,958 

848,430 

720,029 
128,401 



941,289 

826,445 

706,028 
120,417 

114,844 



39,669 

21,985 

14,001 
7,984 

17,684 



114,421 

21,164 

12,087 
9,077 



364,031 

124,014 

88,416 
35,598 

240,017 

164,108 

43,121 

22,670 
20,451 



196,081 
78,129 

63,349 

14,780 

117,952 



3,842 

2,764 

2,397 
367 

1,078 



3,481,849 

154,351 

90,781 
63,570 

3,327,498 

348,134 

15,498 

6,000 
9,498 

332,636 



23,978,605 

3,270,274 

1,983,928 
l,2e6,X6 

20,708,331 



1,373,612 
1,121,096 



1,012,944 

108 , 152 



1,332,329 

1,098,779 

997,285 
101,494 



41,283 
22,317 
15,659 
6,658 
18,966 



215,680 
36,414 



21,604 
14,810 



179,266 



415,164 
148,456 



107,726 
40,730 



266,708 



288,725 
88,874 



63,839 
25,035 



122,248 

56,280 

41,179 
15,101 

65,968 

4,191 

3,302 

2,708 
594 



2,802,741 

69,925 

41,377 
28,548 



300,921 

11,194 

5,160 
6,034 

289,727 



11,839,261 

3,624,228 

2,924,908 
699,320 

8,215,033 



1,779,642 
1,668,997 



1,500,663 
163,334 



1,682,772 

1,601,960 

1,448,363 
153,597 



96,870 

67,037 

52,300 
14,737 

29,833 



258,255 

41,361 

21,115 
20,246 



536,936 

270,415 

209,834 
60,581 

26o,521 



329,312 

U8,264 

104,203 
34,061 

191,048 



201,376 

126,672 

101,046 
25,62o 

74,704 

6,248 

5,479 

4,585 
894 



5,983,552 

146,248 

98,633 
47,615 

5,842,304 



561,061 

23,359 

12,064 
11,295 

537,702 



3,985,795 

445,875 

282,381 
163,494 



23,577 

4,705 

2,328 
2,377 



16,149 

1,364 

4 
1,360 



7,428 

3,341 

2,324 
1,017 

4,087 



30,722 

1,776 

890 
886 

28,946 



120,724 

36,875 

28,902 
7,973 

83,849 



54,301 

14,502 

12,344 
2,158 



65,827 

21,812 

16,114 
5,698 



757,584 

24,511 

13,357 
11,154 



72,586 
3,691 

2,181 

1,510 

68,895 



32,204,639 

5,122,964 

3,472,292 
1,650,672 

27,081,675 



1,327,980 

1,187,172 

1,059,275 
127,897 



1,260,459 

1,150,837 

1,032,805 
118,032 

109,622 

67,521 

36,335 

26,470 
9,865 

31,186 



402,126 

59,523 

32,955 
26,568 



1,159,474 

371,879 

265,768 
106,111 



547,428 

147,300 

97,554 
49,746 

400,128 



601,333 
217,137 



162,299 
54,838 



384,196 



596 


10,713 


561 


7,442 


444 


5,915 


117 


1,527 


35 


3,271 



13,037,083 

238,941 

124,097 
114,844 

12,798,142 



2,367,841 

29,685 

11,637 
18,048 

2,338,156 



536,900 

48,222 

12,315 
35,907 

488,678 



3,041 
1,149 



853 
296 



2,707 

1,007 

815 
192 

1,700 



334 

142 

38 
104 



23,230 

538 

57 
481 



3,488 

1,035 

327 
708 

2,453 



2,672 

734 

83 
651 



814 
301 

244 

57 



187,030 

2,451 

412 
2,039 

164,579 

7,909 
87 

87 
7,822 



4,314,900 

238,520 

119,469 
119,051 

4,076,380 



13,685 

2,256 

624 
1,632 



12,771 
2,173 

586 

1,587 

10,598 

914 

83 

38 
45 



1,245,673 

190,805 

101,526 
89,279 

1,054,868 



11,980 

1,801 

1,146 
655 

10,179 



10,202 

834 

325 
509 

9,358 



1,647 
836 

690 

146 



131 
131 
131 



2,598,0U 

10,832 

3,931 
6,901 

2,587,179 



U. S. BUSINESS TAX RETURNS, 1963 



31 



CORPORATE AND NONCORPORATE BUSINESSES 

Table 1 .^NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES— Continued 



Selected industry and type of business organization 



Number of 
businesses 



Business 
receipts 
f Thousand 
dollarn) 



Cost of 
goods sold 

(Thouiand 
dollar 9) 



Rent 
paid 

dollars) 



Interest 
paid 

(Thouaand 



Repairs 

C Thou ■ and 



(Thoua^d 
dollars) 



Taxes 
paid 

C Thousand 
dollara) 



Amortiza- 
tion 

(Thousand 
dollars) 



Depletion 

CTTnucaid 
dollars) 



MANUFACTURING — Continued 

A pparel and Other Fabricated Textile Products 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships ■ 

Partnerships 

Corporations 

Lumber and Wood Products, Except Furniture 

All businesses , total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Printing, Publishing, and Allied Industries 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Machinery, Except Electric 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Other Manufacturing Industries 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

TRANSPORIATION, COMMUNICATION, ELECTRIC, GAS, AND 
SANITARY SERVICES 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporat ions 

Trans portat i on 

All businesses , total 

Noncorporate businesses , total ; 

Sole proprietorships 

Partnerships 

Corporations 

Motor freight transportation and warehousing, terminals 
and related services 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Other transportation 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Communication, Electric, Gas, and Sanitary Services 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

WHOLESALE AND RETAIL TRADE 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



:'n 



(10) 



29,494 

12,363 

8,927 
3,436 

17,131 



65,306 

56,489 

49,839 
5,650 



56,344 

35,069 

28,473 
6,596 

21,275 

45,980 

26,674 

22,547 
4,127 

19,306 

173,530 

76,570 

62,564 
14,006 

96,960 



380,034 

323,743 

307,103 
16,640 

56,291 

348,742 

305,235 

290,745 
14,490 



247,161 

224,516 

213,704 
10,812 



101,531 

80,719 

77,041 
3,678 



31,292 

18,508 

16,358 
2,150 

12,784 



2,496,781 

2,093,347 

1,836,746 
256,601 

403,434 



15,641,992 

1,369,960 

492,546 
877,414 



10,650,175 

2,064,850 

1,299,739 
765,111 



16,774,195 
1,220,738 



714,569 
506,169 



31,088,586 

1,084,151 

651,675 
432,476 

30,004,435 

290,665,579 

4,139,943 

2,152,261 
1,987,682 



81,801,960 

6,091,064 

4,969,278 
1,121,786 

75,710,896 



40,243,057 

5,716,911 

4,710,805 
1,006,106 



15,262,284 

4,556,423 

3,831,335 
725,088 

10,705,861 

24,930,773 

1,160,488 

879,470 
281,018 

23,820,285 



41,558,903 

374,153 

258,473 
115,680 

41,184,750 



428,150,215 

125,246,106 

39,775,198 
35,470,908 

302,904,109 



12,122,777 

1,014,721 

327,471 
687,250 

11,108,056 



7,805,968 

1,128,787 

580,014 
548,773 

6,677,181 

10,911,775 

639,945 

330,988 
308,957 



20,495,654 

513,818 

342,161 
271,657 

19,882,836 

201,278,598 

2,748,521 

1,348,325 
1,400,196 



46,120,269 

1,534,525 

915,512 
619,013 

44,535,744 



25,441,336 

1,445,444 

875,614 
559,830 



8,483,907 

993,811 

605,179 
387,632 

7,490,096 

16,957,429 

451,533 

269,435 
182,198 



20,678,933 

89,081 

39,898 
49,133 

20,589,852 



335,211,357 

94,384,570 

67,214,590 
27,159,830 

240,325,787 



133,082 

25,303 

12,299 
13,004 



62,421 
13,646 



10,273 
3,373 



208,819 

25,959 

17,154 
8,815 



242,133 

15,759 

11,455 
4,294 

226,424 

2,437,210 
58,175 

33,590 

24,586 



1,756,405 

104,035 

81,103 
22,932 

1,652,320 

1,448,817 

97,616 

75,514 
21,102 

1,351,201 



315,070 

74,204 

57,469 
16,735 



1,133,747 

23,412 

19,045 
4,367 



307,588 

5,469 

4,589 
1,880 



6,171,933 

2,037,267 

1,543,885 
493,382 



31,165 

4,771 

1,451 
3,320 



105,947 

16,187 

10,386 
5,301 

39,760 

121,112 

3,037 

5,071 
3,016 

113,025 



244,201 

7,505 

5,421 
2,085 



1,949,395 

22,180 

13,883 
8,292 



2,875,545 

71,355 

60,896 
10,459 



903,764 

67,293 

53,053 
9,240 

835,471 



160,422 

57,926 

50,473 
7,453 

102,496 



743,342 

9,367 

7,580 
1,787 

733,975 



1,971,832 

4,062 

2,843 
1,219 



1,757,539 

480,998 

354,851 
125,147 



35,791 

4,544 

2,029 
2,615 

31,147 

140,007 

73,300 

53,637 
14,663 



38,447 

9,213 

5,337 
3,331 

79,229 



355,153 

5,323 

4,050 
2,278 



4,797,078 

29,399 

15,955 
13,433 

4,767,679 



550,471 
364,732 

326,931 

37,801 



452,453 

350,843 

316,223 
34,620 

101,510 



350,931 

310,400 

280,844 
29,556 

40,581 

101,472 

40,443 

35,379 
5,064 



98,018 

U,889 

10,708 
3,181 

84,129 



1,331,233 

541,710 

416,519 
125,191 



22,332 

1,339 

747 
1,092 

20,493 



25,878 
2,447 

1,342 

1,105 

23,431 



64,955 

3,929 

2,322 
1,607 

61,026 



91,595 

2,933 

2,110 
373 

88,707 



480,138 

9,517 

4,655 
4,962 

470,521 



163,845 

7,359 

4,594 
2,775 

156,476 



56,594 

6,154 

4,021 
2,133 



31,375 

4,392 

3,027 
1,365 

25,933 



25,219 

1,752 

994 
768 

23,457 



107,251 

1,215 

573 
642 

106,036 



960,465 

222,866 

153,203 
69,563 



315,755 

32,814 

13,134 
19,680 



256,035 

44,593 

28,769 
15,324 

211,443 

372,825 

24,153 

13,695 
10,458 

348,073 



779,761 

23,431 

14,614 
8,317 

75o,330 



8,944,864 
84,255 

42,248 

42,017 

8,860,599 



5,173,215 

221,287 

181,942 
39,345 

4,951,928 



2,002,462 

209,097 

173,884 
35,213 



789,926 

187,983 

157,483 
30, 500 



1,212,536 

21,114 

16,401 
4,713 

1,191,422 



3,170,753 
12,190 



8,053 
4,132 



3,158,563 



5,442,255 

1,691,820 

1,220,583 
471,237 

3,750,445 



707 

57 

23 
29 



7,328 
1,121 

39 

1,032 



5,578 
362 

83 

279 

5,316 



7,212 

221 

29 
192 



158,196 
603 

233 

370 

157,593 



189,890 

1,251 

567 
634 

138,539 



41,379 

748 

567 
181 



1,393 

272 

106 
166 

1,121 



39,986 

476 

451 
15 



148,511 
503 



503 
148,003 



30,342 

7,345 

4,578 
2,767 

22,997 



71 
30 
30 



224,051 

10,214 

3,765 
6,449 

213,837 

3,265 

3 

3 
3,262 

1,420 
1 

1 
1,419 

2,361,802 
584 



136 
443 



108,306 

2,610 

2,579 
31 



27,838 

2,519 

2,488 
31 

25,319 



2,807 

1,957 

1,942 
15 



25,031 

562 

545 
16 

24,459 



80,968 
91 
91 

80,877 



34,425 

6,858 

4,749 
2,109 

27,567 



32 

COTPORATE AND NONCORPORATE BUSINESSES 



U- S. BUSINESS TAX RETURNS, 1963 



Table 1 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES— Continued 



Selected industry and type of business organisation 



Number of 
businesses 



Business 
receipts 
f Theuajnrf 
daltmrm) 



Cost of 
goods sold 

f Thoutand 
dollarM) 



Rer.t 

paid 

(Thoutrntd 

dollsra) 



Interest 

paid 
(Thoummid 
dollmrm) 



Repairs 

(Jhouaand 
dollmru) 



Bad 
debts 

f Thousand 
dollmr*^ 



Taxes 

paid 

(Thouwmtd 

dollsr») 



Aiiiorti::a- 

tior. 

(Thoummnd 

datlMf) 



WHOLESALE AND RETAIL TRADE— ^^ontinued 

Wholesale Trade 

All businesses , total 

Noncorporate bxisinesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Groceries and related products 

All businesses , total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Farm products— raw materials 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Other wholesale trade 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Retail Trade 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Building materials, hardware, and fam equipment 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Building materials 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Hardware stores 

All businesses , total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations 

Farm equipment dealers 

All businesses , total 

Noncorporate businesses, total. . . .' 

Sole proprietorships 

Partnerships 

Corporations 

General merchandise stores 

All businesses , total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Food stores 

All businesses , total 

tjoncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporations , 



(1) 



(2) 



O) 



w 



(5) 



(6) 



(7) 



(fi) 



505,506 
367,890 



324,392 
43,498 



70,685 

55,027 

47,338 
7,689 



26,334 

20,448 

16,874 
3,574 

5,886 



408,487 

292,415 

260,180 
32,235 

U6,072 



,940,602 

,683,219 

,471,400 
211,819 



99,934 

73,106 

57,606 
15,500 



43,967 
28,150 



21,615 
6,535 



36,190 

29,680 

24,304 
4,876 



19,777 

15,276 

11,187 
4,089 

4,501 

177,757 

160,827 

148,732 
12,095 

16,930 



329,690 

311,479 

278,228 
33,251 

18,2U 



175,274,779 

30,162,808 

17,916,959 
12,245,849 

145,111,971 

36,336,079 

8,083,434 

4,849,338 
3,234,096 

28,252,645 

17,762,460 

4,629,901 

2,431,753 
2,198,148 

13,132,559 

121,176,240 

17,449,473 

10,635, 86« 
6,8U,605 

103,726,767 



245,844,906 



147,102,840 

23,528,222 

13,465,276 
10,062,946 



32,052,814 

6,849,931 

4,074,260 
2,775,671 

25,202,883 



16,591,872 

4,237,581 

2,197,718 
2,039,863 



98,458,154 

12,440,710 

7,193,298 
5,247,412 

86,017,444 



92,289,445 68,792,048 
51,787,349 



69,200,7U 
23,088,734 



15,721,820 

5,924,640 

3,720,557 
2,204,083 

9,797,180 



8,660,018 

2,289,010 

1,325,656 
963,354 

6,371,008 

2,989,312 

1,572,613 

1,125,681 
446,932 

1,416,699 



4,072,490 

2,063,017 

1,269,220 
793,797 



35,181,863 
4,551,820 

3,324,792 

1,227,028 

30,630,043 



57,841,794 

20,668,893 

15,673,363 
4,995,530 

37,172,901 



17,004,699 
114,016,990 

12,057,236 

4,502,041 

2,824,826 
1,677,215 

7,555,195 

6,496,122 

1,650,340 

950,288 
700,052 

4,845,782 

2,154,917 

1,124,517 

309,494 
315,023 

1,030,400 



3,406,197 

1,727,184 

1,065,044 
662,140 

1,679,013 



23,236,471 

3,359,899 

2,468,787 
891,112 

19,876,572 

46,566,041 

17,005,844 

12,964,654 
4,041,190 



1,058,158 

213,455 

136,631 
31,824 

839,703 

162,025 

37,443 

23,173 
14,275 



43,193 

14,562 

6,064 
3,493 

33,631 



847,940 

166,445 

107,394 
59,051 

681,495 



5,013,840 

1,783,261 

1,372,958 
410,323 

3,230,559 



158,444 

59,998 

41,992 
18,006 



73,739 

21,192 

14,821 
6,371 



52,547 



63,957 

30,281 

21,769 
8,512 



20,748 
3,525 



5,402 
3,123 



861,855 

82,391 

58,846 
23,545 



784,476 

223,934 

168,507 
55,427 

560,542 



674,417 

95,457 

58,821 
36,636 



81,030 

13,849 

8,358 
5,491 



87,614 

15,616 

8,489 
7,127 

71,993 



505,773 

65,992 

41,974 
24,018 



1,044,U8 

372,544 

283,377 
89,167 

671,574 

94,848 
33,363 

23,235 

10,628 

60,985 



54,170 
13,635 



8,354 
4,781 



16,760 
9,303 



7,033 
2,270 



23,918 

10,925 

7,348 
3,577 



213,436 
19,581 



14,529 

5,052 



104,963 
47,295 

36,353 

10,942 



365,492 

105,255 

75,633 
29,617 

260,237 

80,379 

25,383 

18,161 
7,222 

54,996 

41,521 

10,969 

6,639 
4,330 



243,592 

68,903 

50,833 
13,065 

174,689 

936,588 

420,133 

325,284 
94,849 

516,455 



50,331 

21,255 

14,076 
7,179 



31,182 

10,836 

6,912 
3,924 



8,476 
5,430 



4,033 
1,397 



10,723 

4,989 

3,U1 
1,358 



U3,649 

20,868 

16,562 
4,306 

112,731 



194,983 

76,943 

59,693 
17,250 



391,801 
54,079 



30,387 
23,692 



337,722 



46,119 
9,016 

5,231 

3,735 

37,103 



21,640 

1,761 

500 
1,261 

19,379 

324,042 

43,302 

24,656 
13,646 



544,471 

161,512 

115,851 
45,661 

332,959 



70,400 

19,057 

10,564 
3,493 

51,343 



50,357 

10,967 

5,638 
5,329 



8,719 

3,730 

2,346 
1,384 



11,324 

4,360 

2,580 
1,730 

6,964 



125,365 

7,463 

4,773 
2,690 

117,902 

36,724 

14,677 

12,144 
2,533 



1,741,997 

263,751 

150,776 
112,975 

1,478,246 



216,878 
40,732 



23,429 

17,303 



62,253 

10,972 

5,729 
5,243 



1,462,866 

212,047 

121,618 
90,429 



3,594,017 

1,390,120 

1,034,037 
356,083 



239,641 

91,301 

58,270 
33,031 



138,868 

38,767 

23,194 
15,573 



57,581 

30,784 

21,172 
9,612 



601,160 



649,298 

240,866 

183,015 
57,851 



10,886 

1,372 

708 
664 

9,514 

4,448 

454 

86 
368 

3,994 

127 

39 

30 
9 



6,311 
879 



592 
287 



13,624 

5,817 

3,714 
2,103 

12,307 



664 

185 

157 
23 



202 
16 
12 



309 

158 

145 
13 



43,192 


153 


21,750 


U 


13,904 


_ 


7,846 


11 


21,442 


142 


663,962 


2,313 


62,802 


129 


42,972 


94 


19,830 


35 



2,920 

905 

539 
316 



U. S. RTTSINESS TAX RETURNS. 1963 



33 



CORPORATE AND NONCORPORATE BUSINESSES 

Table 1 . — ^amBER OF BUSINESSES, BUSINESS RECEIPTS, AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES— Continued 



Selected intiuEtry and type of business organization 



Number of 
businesses 



Business 
receipts 

(ThouMand 
dottmrM) 



Cost of 
sold 



( Thousand 
dollara) 



Rent 
paid 

(Thou amid 
dollara) 



Interest 

paid 
(Thou*»id 

'J— 



Repairs 



(Thou a mid 
dollars) 



Bad 

debts 

(Thousand 

dollars) 



Taxes 
paid 

(Thousand 
dollar a) 



Amortiza- 
tion 

(Thousand 
dollars) 



Depletion 



( Thouamid 
dollara) 



WHOLESALE AND RETAIL TRADE— Continued 
Retail trade — Continued 

Automotive dealers and gasoline service stations 

All businesses, total 

Noncorporate businesses , total 

Sole proprietorships 

Partnerships 

Corporaticais 

Autcffnobile and truck dealers 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

I^rtnerships 

Corporations , 

Gasoline service stations 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Tire, battery, and accessory dealers, and automotive 
dealers, not elsewhere classified 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Apparel and accessory stores 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Furniture, home furnishings, and equipment stores 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Eating and drinking places 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Drug stores and proprietary stores 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships ' 

Corporations 

Liquor stores 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships ; 

Corporations 

Other retail trade 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Vftiolesale and Retail Trade Not Allocable 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



355,750 

313, 550 

272,458 
41,092 

42, 200 

78,881 

52, 659 

42,963 
9,696 

26, 222 

235,312 

228, 364 

201, 641 
26, 723 

6,94« 



41, 557 

32, 527 

27,854 
4,673 

9,030 

102,498 

72,733 

59,403 
13,330 

29, 765 



118,293 

93,470 

79,784 
13,686 

24,823 

378, 530 
336, 246 

292, 141 

44,105 

42,234 

50, 236 

36,917 

29, 302 
7,615 

13,319 



34,236 

28,220 

23, 319 
4,901 

6,016 

293, 678 

256, 671 

230,427 
26,244 

37,007 

50,673 

42,238 

40,954 
1,284 

8,435 



65,986,821 

27, 046, 619 

20, 947, 293 
6, 099, 326 

38,940,202 

43,727,857 
10, Oil, 086 

6,808,756 

3,202,330 

33, 716, 771 

17,250,485 

14, 989, 567 

12, 581, 518 
2, 408, 049 

2, 260, 918 



5, 008, 479 

2, 045, 966 

1, 557, 019 
488,947 

2,962,513 

13, 100, 670 

3,881,544 

2,6U,U3 
1,270,411 



11, 527, 077 

5, 072, 987 

3,721,076 
1,351,911 

6,454,090 

18, 023, 783 

11,073,010 

8, 699, 564 
2,373,446 

6,950,773 

8, 262, 837 

3, 690, 509 

2,623,612 
1,066,897 

4, 572, 328 

3, 699, 225 

2, 417, 992 

1,778,763 
639, 229 

1, 281, 233 

16,499,016 
7,961,431 

6, 100, 558 

1, 860, 873 

8, 537, 585 

7,030,530 

2, 793, 853 

2,657,528 
U6,325 



55,400,150 

21, 967, 095 

16, 999, 586 
4, 967, 509 

33,433,055 

38, 063, 826 
8,633,787 
5,876,104 
2,757,683 

29,430,039 



13,600,469 

11,843,428 

9, 981, 642 
1, 861, 786 

1, 757, 041 



3,735,855 

1, 489, 880 

1, 141, 840 
348,040 

2,245,975 



8, 646, 150 

2, 596, 981 

1, 761, 806 
835, 175 

6, 049, 169 



7,675,454 

3,437,953 

2,534,602 
903, 351 

4, 237, 501 



9,385,670 

6,077,045 

4,892,512 
1,184,533 

3,308,625 

5,614,445 
2,497,669 

1, 786, 805 

710, 864 

3, 116, 776 



2, 964, 185 

1,934,226 

1,425,402 
508,824 

1,029,959 



11, 263, 236 

5,413,295 

4, 128, 369 
1,284,926 

5,849,941 



5,299,479 

2,064,300 

1,962,065 
102, 235 

3, 235, 179 



773, 160 

438, 143 

359,008 
79,135 

335,017 

295,758 

60,326 

41,359 
18,967 



386,935 

339, 752 

287, 238 
52,464 

47, 133 



90,467 

38,065 

30,361 
7,704 

52,402 



658,979 

158, 863 

110,124 
43, 739 



305,140 

106, 624 

76,326 
30,293 

198, 516 

772,937 

396,469 

314,779 
81, 690 

376,468 

220,979 

79,026 

56,081 
22,945 



68,615 

39,980 

29,497 
10,483 

28, 635 



409,255 

197, 853 

157, 798 
40, 055 

211, 402 



99,935 

35,531 

34,296 
1,235 

64,404 



256,OCf7 

88,912 

68, 360 
20, 552 

167, 095 



185,820 
51, 770 

38,124 
13,646 
134,050 



33,411 

24,442 

20,312 
4,130 

8,969 



36, 776 

12, 700 

9,924 
2,776 

24,076 

54,524 

17,538 

11, 991 
5,547 

36, 986 



77,424 

32,097 

25, 140 
6,957 

45,327 



116, 369 
71,650 

56, 103 
15, 547 
44,719 

26,735 

12,436 

9,795 
2,641 

14,299 

11,873 

8,368 

5,969 
2,399 

3,505 



87,389 
40,3C4 



31, 902 
8,902 



39,104 

12, 997 

12,653 
344 



146, 315 

76,943 

61,783 
15,160 

69, 372 



88, 257 

36, 370 

27,851 
8,519 

51, 887 



39, 533 

31, 855 

27,044 
4,811 

7,678 



18, 525 

8,718 

6,838 
1,330 

9,807 

39, 130 

12, 245 

8,326 
3,919 

26,935 



40, 363 

20,239 

15,495 
4,744 

20,624 

205,518 

124,660 

97,706 
26,954 

30,353 

27, 143 

12,699 

9,488 
3,211 



10, 823 

7,717 

5,847 
1,870 



87, 728 

46,564 

36, 303 
10, 256 



29,153 

16, 322 

15,597 
725 



119, 654 

57,136 

44,353 
12,783 

62, 518 



71, 571 

25,222 

16, 319 
6,903 

46,349 



25,244 

22,122 

18, 666 
3,456 



22, 839 

9,792 

7,368 
2,424 

13,047 

34,722 

8,522 

5,276 
3,246 



65,064 

20, 792 

12,723 
8,069 

44,272 



11, 030 
5,303 
4,459 
844 
5,727 



3,334 

3,651 

2,283 
1,368 



2,903 

1,514 

1,232 
282 

1,389 



70,275 

23,397 

18,044 
5,353 

46,373 



24,213 

7,275 

6,965 
310 

16, 938 



594, 263 

276, 149 

212, 575 
63, 574 

318, 114 



287,774 
61,996 



42, 170 
19,826 



225, 773 



242,448 

187, 703 

150,443 
37, 260 

54, 745 



64,041 

26,450 

19,962 
6,488 

37, 591 

212, 234 

59, 689 

38, 962 
20,727 

152, 545 

192, 876 

79, 756 

59, 516 
20,240 

113,120 

567, 058 
344,198 

263,923 

80, 275 

222, 860 

141, 610 

64,383 

46,234 
18, 149 

77, 227 



66,204 

46, 070 

33,652 
12,418 



266, 871 

124, 906 

94, 918 
29,988 

141,965 



106, 251 

37, 949 

35,770 

2,179 

63,302 



2,316 

764 

431 
333 

2,052 



1,861 

399 

143 
256 

1,462 



435 

191 

145 
46 



520 

174 

143 
31 



1,627 

226 

138 
33 

1,401 

1,310 

297 

91 
206 

1,013 



3,731 

2,227 

1,568 
659 



515 

263 

195 
68 



356 

277 

152 
125 



2,372 
544 

299 

245 

1,828 



832 
156 
156 



34 

CORPORATE AND NONCORPORATE BUSINESSES 



U. S. BUSINESS TAX RETURNS, 1963 



Table 1 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES— Concinued 



Selected industry and type of business organization 



Number of 

businesses 



Business 
receipts 

( Thousand 



Cost of 
goods sold 

(Thouwand 
doll art) 



Rent 

paid 

f Thouawid 

dollar,) 



Interest 
paid 

(Thouaand 
dollara) 



Repairs 

f Thousand 
dollafMj 



Bad 

debts 

( Thousand 

dollara) 



Taxes 

paid 

f Thousand 

dollar*) 



Amortiza- 
tion 

C Thousand 

dotlara) 



FINANCE, INSURANCE, AND REAL ESTATE 

All businesses, total 

Noncorporate businesses, total < 

Sole proprietorships ■ 

Partnerships ■ 

Corporations ■ 

Security and Commodity Brokers. Dealers, Exchanges, 
and Services 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships ■ 

Corporations 

Insurance Agents^ Brokers, and Service 

All businesses, total ■ 

Noncorporate businesses, total 

Sole proprietorships ■ 

Partnerships ■ 

Corporations 

Real Estate 

All businesses, total ■ 

Noncorporate businesses, total ■ 

Sole proprietorships 

Partnerships 

Corporations 

Real estate operators (except developers) and 
lessors of buildings 

All businesses, total ■ 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Other real estate 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Other Finance, Insurance, and Real Estate 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations ■ 

SERVICES 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Hotels. Rooming Houses, Camps, and Other 
Lodging Places 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Personal Services 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 

Laundries, laundry services, cleaning and dyeing plants 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 



(1) 



(2) 



(3) 



(i) 



(5) 



(6) 



(7) 



(8) 



(=■) 



.,115,002 

739,627 

505,111 
233,516 

375, 375 



26, 769 

23, 297 

18,^38 
4,859 

3,472 



204, 032 

180,850 

168,376 
12,474 

23, 182 



746,948 

488, 832 

313, 227 
175, 605 

258, 116 



354, 846 

173. 101 

22,451 
150, 650 

181, 745 

392. 102 

315, 731 

290,776 
24,955 

76, 371 



137, 253 

46,648 

6,070 
40,578 

90, 605 



2,520,956 

2,357,190 

2,185,196 
171,994 

163,766 



154,895 

140,385 

125, 056 
15,329 

14,510 



587, 118 

559,993 

523,291 
36,702 

27,125 

121,023 

105,858 

90,950 
14,908 



66, 981, 598 

10, 936, 140 

5,467,484 
5,468,656 

56,045,458 



1, 978, 571 

1,582,485 

377,758 
1, 204, 727 



4,712,979 

2, 516, 156 

1,878,305 
637,851 

2,196,823 

14, 930, 328 

6,498,194 

3, 112, 212 
3,385,982 



9,772,230 

2,930,067 

213, 525 
2,716,542 

6, 842, 163 

5,158,098 

3, 568, 127 

2, 898, 687 
669,440 

1, 589, 971 

45, 359, 720 

339, 305 

99,209 
240, 096 



68, 219, 783 

38,201,741 

27,095,434 
11, 106, 307 

30,018,042 



5,131,958 

2,154,538 

1,472,435 
682, 103 

2,977,420 



9, 582, 862 

5,736,488 

4,54B,432 
1,138,056 

3, 846, 374 



4,561,464 
2,000,921 



1,437,765 
563, 156 



26,447,974 

1,604,489 

1, 223, 668 
380, 821 

24,843,485 



276, 167 

267, 265 

221,788 
45,477 



8,902 



962,071 

380,429 

264,496 
115,933 

581,642 



;, 399, 970 

874, 805 

733, 553 
141, 252 



229,488 

27,907 

12,710 
15,197 

201, 581 



1, 170, 482 

846, 898 

720,843 
126, 055 

323,584 



23,809,766 

81,990 

3,831 
78,159 



23,115,463 

7,134,837 

5, 356, 790 
1, 778, 047 

15,980,626 



1,608,148 

417, 616 

307,009 
110, 607 

1, 190, 532 

3, 229, 701 

1,276,448 

998, 654 
277,794 

1, 953, 253 



1,838,553 

457, 381 

323, 876 
133, 505 

1, 381, 172 



1, 502, 559 
278, 649 
117,041 
161, 608 

1,223,910 



94, 650 
53,423 

4,886 

48, 537 

41,227 



130, 057 
60,933 

45,800 
15,133 
69,124 



573, 153 

156,078 

63,605 
92, 473 



430,644 

97,508 

15,973 
81, 535 

333, 136 

142, 509 

58, 570 

47,632 
10,938 



704,699 
8,215 



2,750 
5,465 



2,929,532 

1,700,518 

1, 205, 695 
494, 823 



312,128 

97,829 

53,771 
44,058 

214, 299 



530, 811 

364,647 

303,952 
60,695 



215,200 

121, 582 

93, 166 
28,416 



13, 598, 833 

958, 371 

112 , 534 
846,337 

12, 639, 962 



283,798 

153,716 

2,740 

150,976 

130,082 

31,109 

16,643 

13,991 
2,652 



2, 565, 119 

726,097 

89, 699 
636, 398 

1,839,022 



2,034,611 

590, 056 

27,200 
562, 856 

1,444,555 



530, 508 

136,041 

62,499 
73, 542 



10, 718, 807 
62,415 



6,104 
56,311 



10,656,392 



930,689 
378, 101 
267, 996 

no, 105 



314,550 

146,422 

95, 317 
50, 605 

168,128 

93, 516 
58,202 
45,864 
12,333 



59,723 

35,314 

26,340 
8,974 

24,414 



660, 081 

202,005 

53,316 
148,689 

458,076 



5,490 

3,402 

673 
2,729 



14,340 

9,811 

8,727 
1,084 

4,529 

514,425 

135,965 

43,593 
142, 372 



440,615 

148,426 

13,133 
135,293 

292,lfl9 



73, 810 

37, 539 

30,460 
7,079 



125, 326 

2,827 

323 
2,504 



725, 837 

381,741 

290, 879 
90, 862 

344,096 



130,003 

85,764 

60, 148 
25,616 

94,239 

136,954 

84,999 

66,944 
18,055 



85,333 

47, 202 

35,400 
U,302 

38,631 



1,779,532 

96,999 

45, 073 
51,921 

1, 682, 533 



46,363 

41, 370 

5,760 
35,610 



33,534 

20,331 

15,260 

5,121 

13, 203 



70, 373 

22,455 

17, 808 
4,647 



40,240 

16, 618 

12, 980 
3,633 



30,133 

5,837 

4,828 
1,009 

24,296 



1, 629, 212 

12,793 

6,250 
6,543 



146,712 

50,127 

33,402 
16,725 



13,167 

2,303 

810 

1,493 

10,864 

20,334 

8,106 

4,759 
3,347 

12,228 



6,573 

1,485 

342 
643 

5,088 



3,916,945 
629,281 

101, 742 

527, 539 

3,287,664 



82,012 

45,397 

1,922 
43, 475 

36,615 

69, 085 
20, 167 
13,147 
7,020 



1,915,820 

549,319 

84, 686 
464, 633 

1, 366, 501 



1,648,943 

463, 023 

26,403 
436, 620 



266, 377 

86,296 

58, 283 
28,013 



1, 850, 023 

14,393 

1,987 
12,411 

1,835,630 



1,733,494 

715,232 

478, 174 
237, 108 



325,429 

130,310 

85, 767 
44,543 

195, 119 

261, 529 

127,859 

96, 802 
31,057 

133,670 

147, 830 

52, 874 

36, 886 
15,933 

94, 956 



40,934 

8,455 

1,622 
6,833 

32,529 



1,241 

789 

21 
763 



3,273 
1,714 

1,003 

711 

1,559 



20,318 

5,524 

587 
4,937 

14,794 



15,059 
4,818 

116 
4,702 
10,241 

5,259 

706 

471 
235 

4,553 

16,152 

428 

11 
417 



58,722 

25, 978 

3,879 
22,099 



4,651 

2,082 

577 

1,505 

2,569 



4,315 

2,929 

1,443 
1,486 



3,394 

2,291 

1,047 
1,244 

1,603 



U. S. BUSINESS TAX RETURNS, 1963 



CORPORATE AND NONCORPORATE BUSINESSES 



35 



-NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES —Continued 



Selected industry and type of business organization 



Number of 
businesses 



Business 
receipts 

(Thouuand 
dollars) 



Cost of 
goods sold 

( Thousand 
doUara) 



Rent 
paid 

doHars) 



Interest 

paid 
(Thouaartd 
dollars) 



Repairs 

(Thousmtd 
doilara) 



Bad 

debts 

( Thousand 

dollar s^ 



Tajtes 

paid 

(Thousand 

dollara) 



Amortiza- 
tion 



tollari) 



Depletion 



f Thooaand 
dollara) 



SERV I CES— Continued 
Personal Services — Continued 



Beauty and barber shops and miscellaneous 
personal services 



(1) 



(2) 



(3) 



(-i) 



(5) 



(6) 



(7) 



(8) 



(9) 



All businesses, total. . . . 
Noncorporate businesses, total. 



Sole proprietorships. 
Partnerships 



Coiporations . 



Business Services 

All businesses, total 

Noncorporate businesses, total 



Sole proprietorships. 
Partnerships 



Corporations. 



Automobile and Other Repair Services 

All businesses, total 

Noncorporate businesses, total 



Sole proprietorships. 
Partnerships 



Corporations. 



Automobile parlting, repair, and services 

All businesses, total 

Noncorporate businesses, total 



Sole proprietorships. 
Partnerships 



Corporations. 



Repair services, except automobile 

All businesses, total 

Noncorporate businesses, total 

Sole proprietorships 

Partnerships 

Corporations 



Amusement and Recreation Services, tncluding 
Motion Pictures 



All businesses, total. — 

Noncorporate businesses, total. 

Sole proprietorships 

Partnerships 

Corporations 



Medical Services 

All businesses, total 

Noncorporate businesses, total 



Sole proprietorships. 
Partnerships 



Corporations. 



Educational Services 

All businesses, total 

total 



Noncorporate businesses 

Sole proprietorships. 
Partnerships 

Corporations 



Legal Services 

All businesses, total 

Noncorporate businesses, total 



Sole proprietorships. 
Partnerships 



Corporations. 



Other Services 

All businesses, total 

Noncorporate businesses, total 



Sole proprietorships. 
Partnerships 



Corporations 

NATURE OF BUSINESS NOT AIIflCABLE 

All businesses, total 

Noncorporate businesses, total 



Sole proprietorships. 
Partnerships 



466, 095 

454, 135 

432, 341 
21,794 

11,960 

297,052 
252, 699 

235, 528 

17, 171 

44,353 

401,112 

375,677 

345,959 
29,718 



182,336 

164,424 

145, 081 
19,343 

17,912 



21S,776 

211, 253 

200,878 
10, 375 



159, 633 

U2,480 

118, 671 
13,809 

27,153 



420, 116 

413,252 

393,421 
19, 831 

6,864 

91,107 

88,131 

36,633 
1,498 



145,445 

145,351 

122, 528 
22, 823 

94 



264,478 

249, 222 

234, 109 
15,113 

15, 256 



58,353 

50,447 

49, 268 
1,179 



5,021,398 

3,735,567 

3, 110, 667 
624,900 

1, 285, 331 

U, 695, 779 

3,109,407 

2,353,943 
755,459 

10, 586, 372 



3,785,882 

5, 509, 579 

4,353,353 
1, 156, 226 



6, 068, 189 

3,649,230 

2, 778, 710 
370, 520 

2,413,959 



2,717,693 

1,860,349 

1, 574, 643 
235,706 

857,344 



6,919,311 

1,986,448 

1, 299, 330 
687,118 

4, 932, 863 



12,720,455 

11,239,048 

8, 881, 126 
2,357,922 

1,481,407 



669,456 

333, 378 

302,846 
30, 532 



Corporations. 



336, 078 



4,564,895 

4, 444, 100 

1,985,537 
2, 458, 563 

120,795 



6,149,185 

3,688,755 

1,898,427 
1, 790, 328 

2,460,430 



556,430 

440,981 

431, 179 
9,802 

115,449 



1,391,143 
819,067 
674, 773 
144,289 

572, 081 



7,272,011 
806, 036 

570, 773 

235, 258 

6,465,975 

4,476,399 

2, 801, 180 

2,217,931 
533, 249 

1, 675, 219 

3,089,802 

1,972,559 

1,515,935 
456,624 

1, 117, 243 

1, 336, 597 

828, 621 

701,996 
126, 625 

557,976 



2,756,547 

475, 082 

293, 633 
131,449 

2,281,465 



1,531,663 

753,024 

627,348 
125, 676 

773, 639 

151, 313 

25,979 

23,348 
2,631 

125,839 

187, 007 

115, 933 

62, 460 
53, 473 



1,902,169 

463, 539 

255,629 
207, 910 

1,438,630 



288,026 

221,714 

220,287 
1,427 

66,312 



315,611 
243,065 
210, 786 
32,279 

72,546 



328, 984 

102,930 

82,533 
20,397 



343,794 

168, 140 

131,844 
36,296 

175,654 

277, 601 

118,578 

83, 762 
29, 816 



66, 193 

49,562 

43,032 
6,430 

16, 631 



387, 624 

111,354 

74,671 
37,183 



572, 527 

480,637 

369, 157 
111,480 

91,890 



32, 875 

18,045 

16,564 
1,481 

14,830 



223,756 

219, 948 

97,342 
122,606 



197, 033 
136,488 



75,861 
60,627 



60,545 



10,909 

7,298 

7,286 
12 

3,6U 



33,788 

22, 838 

19,524 
3,364 

10,900 

132,137 

22,498 

15,904 
6,594 

109, 639 



120,170 

38,191 

28, 333 
9,858 



105,586 

27,772 

19,273 
8,499 



14,584 

10,419 

9,060 

1,359 

4,165 



147, 897 
30,374 
18, 661 
11,713 

117, 523 

75,091 

53,959 

45, 170 
3,789 



6,101 
3,898 

3,395 

503 

2,203 



10,362 

10,338 

6,121 
4,217 

24 

30, 365 

14, 219 

8,731 
5,488 



8,601 

5,058 

4,000 
1,053 

3,543 



51,121 

37, 797 

31,544 
6,253 

13,324 



104,009 
42,168 
31,790 
10, 373 

61,841 

83,851 

48,834 

39,795 
9,039 

35,017 



64,438 

32,043 

25, 051 
6,997 



19,413 

16,786 

14,744 
2,042 



104, 600 

31,914 

22,812 
9,102 



72, 545 

58, 268 

48,555 
9,713 

14,277 



9,929 

5,945 

5,311 
634 

3,934 



11,812 

11, 791 

6,731 
5,060 



22,134 

12,053 

8,793 
3,265 



8,254 

7,019 

7,013 

1 

1,235 



13,761 

6,621 

3,917 
2,704 



43,185 

9,300 

7,240 
2,060 



26, 337 

15,541 

11,923 
3,618 

11, 296 



18,895 

9,873 

7,897 
1,976 

9,022 



7,942 

5,668 

4,026 
1,642 



11,896 

1,105 

612 
493 



16,714 

6,641 

4,437 
2,204 



1,751 

217 

130 
87 



3,113 

3,113 

1,576 
1,537 



9,715 

3,801 

1,915 
1,386 

5,914 



2,614 

647 

627 
20 



113, 699 

74,985 

59, 916 
15,069 

38,714 



259, 860 

44,074 

30, 689 
13,385 



216, 220 

105, 577 

30,364 
25,213 

110, 643 



163, 773 

75,171 

55,938 
19,233 

88, 602 

52,447 

30, 406 

24,426 
5,980 

22, 041 



299, 664 

61,900 

37, 563 
24,337 

237, 764 



191, 222 

140, 104 

103, 814 
36,290 

51, 118 

14,922 

5,699 

4,753 
946 

9,223 



47, 599 

45, 616 

15,890 
29,726 



117, 049 

54, 143 

22, 532 
31,611 

62, 906 



12,057 

7,779 

7,756 
23 

4,278 



921 

633 

396 
242 



5,261 

409 

271 
133 

4,852 



1,153 
237 
169 
68 



1,035 

154 

92 
62 



118 

33 

77 
6 



39,230 
17,983 

231 

17, 757 

21,242 

1,710 

1,192 

912 
280 



209 

33 

59 
24 



618 

618 

98 
520 



1,075 

440 

119 
321 



173 
20 
20 



NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



36 



U. S. BUSINESS TAX RETURNS. 1963 



SOLE PROPRIETORSHIPS 

Table 2.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY INDUSTRIAL GROUP 



Industrial group 



Businesses witli and without net profit 



Number of 
businesses 



Business 
receipts 



Deprecia- 
tion 



(ThMMand 
tk>tUr%) 



Net profit 
(leas loss) 



(Thou»»nd 
dotUrm) 



Number of 
busij^sses 



Inventory, 
end-of-year 



Amount 
(ThouMmid 
dolUra) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



ttoltmra) 



Deprecia- 
tion 



(Thcumtaid 
tklUrw) 



Net profit 

(noaaand 
doltmrm) 



Number of 
Dusinesses 



Inventory, 
end-of-year 



Amount 

dolUrm) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



no) 



(U) 



(12) 



All industrial groups 

Agriculture, forestry, and fisheries 

Faims 

Field crop farms 

Fruit, tree nut, and vegetable farms.... 

Livestock farms 

Farms, not elsewhere classified 

Agricultural services and hunting and 
trapping 

Offices of veterinarians and animal 

hospitals 

Agricultural services and hunting and 

trapping, not elsewhere classified 

Forestry and forestry services 

Fisheries 

Mining 

Crude petroleum, natural gas, and natural 

gas liquids and services 

Other mining 

Contract construction 

General contractors 

Special trade contractors 

Flunbing, heating, and air conditioning. 

Electrical work 

Special trade contractors, not elsewhere 

classified 

Special trade contractors not allocable. 
Contractors not allocable 

Muiufacturing 

Food and kindred products 

Textile mill products 

Apparel and other fabricated textile 

products 

Lumber and wood products, except furniture 
Furniture and fixtures 

Printing, publishing, and allied industries 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except ma- 
chinery and transportation equipnent 

Machinery, except electric 

Electrical machinery, equipnent, and 
supplies 

Transportation equipment 

Manufactiiring industries, not elsewhere 
classified 

Manufacturing not allocable 

Transportation, communication, electric, gas, 

and sanitary services 

Transportation 

MDtor freight transportation and ware- 
housing, terminals, and related services 

Other transportation 

Communication, electric, gas, and sanitary 
services 

Wholesale and retail trade 

Wholesale trade 

Motor vehicles and automotive equipment. 

Drugs, chemicals, and paints 

Dry goods and apparel 

Groceries and related products 

Fann products — raw materials 

Electrical goods 

Hardware, and plumbing and heating 

equipment and supplies 

Machinery, equipnent, and supplies 

Alcoholic beverages 

I^imber and construction materials 

Wholesale trade, not elsewhere classified 
Wholesale trade not allocable 

Retail trade 

Building materials, hardware, and farm 

equipment 

Building materials dealers 

Hardware stores 

Faun equipnent dealers 

General merchandise stores 

Food stores 

Grocery stores, meat and fish markets, 

and fruit and vegetable markets 

Retail bakeries 

Other food stores 

Automotive dealers and gasoline service 

stations 

Automobile and truck dealers 

Gasoline service stations 

Tire, battery, and accessory dealers, 
and automotive dealers, not else- 
where classified 

Footnotes at end of table. 



9, 135, 954 



181, 551, 305 



7,338,432 



23,770,528 



1,738,611 



10,713,479 



7,074,465 



160, 069, 199 



5,484,179 



27,435,631 



9, 006, 841 



3,338,081 
3, 208, 089 
1, 171, 303 

144,065 
1, 652, 312 

240,409 

94,496 

9,676 

84,820 
8,662 
26,834 

34,438 

24,720 
9,718 

691, 613 
115,238 
554, 120 
65, 219 
41,447 

439,076 

8,378 

22,255 

187, 398 

15,04S 

1,392 

8,927 
49, 839 
10,139 

28,473 
2,874 
1,184 
5,639 

1,144 

7,822 
22,547 

2,459 
2,973 

23,769 
3,169 



307, 103 
290,745 

213, 704 

77,041 

16, 358 

1,836,746 

324,392 
12,587 

6,731 
14,731 
47, 338 
16,874 

7,657 

7,006 
24,860 

3,839 
10, 390 
138,821 
33,558 

1,471,400 

57, 606 
21,615 
24,804 
11,187 
148,732 

278,228 

233, 610 
12,276 
32,342 



272,458 
42,963 
201,641 



30,049,957 
28,284,962 
9,489,132 
1, 405, 935 
16,363,916 
1,025,979 

1,545,068 

273,330 

1,271,738 

55, 509 

164,418 

1,048,761 

769, 291 
279,470 

16,344,887 
6, 783, 114 
9,184,009 
2, 148, 166 
1,051,836 

5, 391, 749 
92, 258 
377, 764 

6,369,127 

1,053,337 

60,310 

492, 546 

1,299,739 

335,613 

714, 569 
125,838 

46, 193 
228, 867 

86,065 

358,897 
651, 675 

90,695 
129, 258 

644,371 
46,154 



4,969,278 
4, 710, 805 

3,831,335 
879,470 

258,473 

89, 775, 198 

17,916,959 
761,413 
197,059 
548,389 
4,849,338 
2,431,753 
402,051 

384,485 
1,124,845 

817,604 

649,085 
5, 154, 586 

596, 351 

69,200,711 

3,720,557 
1, 325, 656 
1,125,681 
1, 269, 220 
3,324,792 

15, 673, 363 

14, 505, 8^.8 
386,993 
780, 512 

20,947,293 
6,808,756 
12, 581, 518 



3,268,940 
3, 175, 363 
1, 219, 806 

142, 200 
1, 686, 029 

127,328 

75,246 
13,077 

62, 169 

4,327 
14,004 



73, 391 

16,901 

464,537 
171, 187 
278, 067 
40,869 
20,873 

212, 478 

3,847 

15,283 

238,098 
26,248 
2,354 

8,150 
80, 200 
6,685 

28, 725 

2,778 

921 

12, 860 
2,679 



10,120 
31,896 



27,854 1,557,019 



2,681 
3,004 



16,744 
2,053 



499,867 
476,008 

402, 826 
73, 182 

23,859 

1, 229, 788 

229, 568 

10, 202 
2,480 
6,564 
40,437 
18,219 
5,234 

4,736 
17,941 

7,046 
13,152 
90,791 
12,766 

956,677 

54,133 
23,005 
17, 382 
13,746 
66,676 

177,208 

151,117 
9,766 
16,325 

149,996 
26,919 
99, 380 



23,697 



3, 048, 031 

2, 749, 034 

1,915,675 

122, 017 

752, 001 

'40, 659 



98,902 

150,457 

3,995 

45,643 



'25,481 
15,606 

2,170,954 
472, 145 

1,643,945 
267, 650 
150,865 

1,204,494 
20,936 
54,864 

677,601 

53,350 

7,369 

44,356 

130,469 
27,285 

112,640 
10, 180 

4,795 
21, 618 

9,046 

52,455 
99,491 

7,564 
8,150 

82, 555 
6,278 



694, 347 
640,270 

488, 322 
151,948 

54,077 

5,807,485 

1, 518, 269 

60. 786 
23, 101 
89,436 

211,409 
48,561 
42,944 

50,323 
128,754 
35, 861 
49, 181 
599, 112 
178,801 

4,121,256 

200,480 
78, 570 
86, 123 

35. 787 
252,146 

739, 705 

630,979 
40,693 
68,033 



826,424 
157, 387 
570,432 



98, 605 



102,995 
94,812 
16, 743 
1,245 
65, 161 
11,663 

7,490 



1,475 

6,015 

(^) 

1,167 

533 
634 

89,423 
13,068 
75, 149 
30,117 
17,777 

26,613 

1,211 

69,710 

6,887 

775 

4,314 
6,976 
5,381 

11,427 
1,731 

737 
3,397 

421 

4,003 
7,862 

1,520 
1,138 

12,274 
862 



6,988 
6,183 

4,068 
2,115 

805 

1,166,953 

93,844 
8,435 
2,776 
3,886 

15,215 
4,828 
3,605 

3,423 
10,644 

3,170 

1,742 
37, 326 

3,794 

1,039,490 

48,397 
15,618 
22,705 
10,074 
78, 230 

219,504 

194, 308 
6,904 
18,292 



213,736 
29,114 
160,920 



1, 171, 696 

1, 131, 546 

134,509 

10, 859 

880, 086 

106, 092 

38,970 
1,943 
37, 027 



1,883 
2,524 

505,223 
251, 828 
249,790 
99,343 
70,811 

78,796 

3,605 

363, 667 

36,261 

5,071 

23,425 
60,987 
29, 210 

21,513 
12, 628 

4,532 
14,414 

3,933 

24,340 
35,887 

3,203 
19, 272 

60,289 
3,702 



29,724 
26,947 



13,475 
13,472 



2,777 

8,076,613 

997, 213 
103, 191 
18,479 
47,661 
95,919 
119, 388 
48,951 



49,440 
111, 828 
39,220 
35,224 
304, 332 
23,585 
6,817,014 

889, 879 
202, 340 
345, 153 
342, 386 
532,530 

895, 313 

856, 614 
9,033 
29, 666 



1,379,996 
659,269 
440,059 



280, 668 



2, 213, 676 
2, 109, 643 

891, 105 

85,957 

1, 023, 355 

109,231 

76,500 

9,298 

67, 202 
5,674 
21, 854 



14,855 
6,312 

632,049 
99, 286 

513,954 
58, 582 
37,040 

410, 722 
7,610 
18,809 

152, 282 
12,709 
1,292 

7,961 

43, 079 

8,447 

23,236 
1,778 

(^) 
4,233 

1,039 

6,641 
17, 597 

1,162 
2,210 

17, 943 
2,151 



250,934 
236,830 

171,951 
64,879 

14,104 

1,483,457 

275,340 
11,053 

4,942 
13,063 
42, 103 
13,566 

6,169 



6,487 
20,253 
3,300 
8,806 
116, 578 
29,020 

1,176,295 

43, 546 
15,515 
20, 221 
7,810 
116. 862 
234, 532 

196,641 
10, 573 
27, 318 

216,925 
30,871 
164, 836 



21,218 



23, 590, 596 

21,950,123 

8, 237, 571 

1,U1,871 

11, 824, 199 

776,482 

1,441,798 

272,613 

1, 169, 185 
47,935 
150,740 



393, 565 
219, 005 

14,739,090 
5, 696, 320 
8,695,926 
1,997,283 
1,006,961 

5, 606, 594 
85,083 
346,844 

5,778,576 

860, 715 

59,153 

462,920 

1, 205, 822 

319, 631 

673, 556 
110,710 

212,455 

61,730 

342,497 
592,065 

87,435 
126,999 

583,364 
39,475 



4, 135, 054 
3,891,711 

3, 225, 715 
665, 996 

243,343 

80,571,901 

16, 702, 226 
749, 788 
187, 759 
537,458 
4,489,152 
2,212,128 
385, 547 



377, 658 
1,070,938 

759, 272 

583,048 
4,792,506 

551,972 

61,476,755 

3, 246, 299 
1, 124, 764 
1, 036, 809 
1,084,726 
2,998,853 
14, 012, 649 

12,920,099 
353,541 
739,009 



18, 539, 759 
5,797,965 
11, 360, 172 



1,381,622 



2,222,997 

2, 152, 220 

946, 276 

86, 602 
1, 067, 598 

51,744 



12,944 

44,817 
3,006 
10,010 



28, 320 
12,032 

390, 013 

136,402 

241, 173 

36, 303 

19, 203 

182,281 

3,386 

12,438 

200, 668 
19, 622 
2,301 

6,994 

70, 868 

5,726 

26,052 
2,199 
(') 

10, 505 
1,499 

9,364 
25,403 

2,141 
2,366 

13,823 
1,210 



381, 393 
360, 205 

310,134 
50,071 

21, 188 

1, 026, 317 

202,375 
9,666 
2,104 
6,011 
35,386 
15,577 
4,393 

4,419 
15,545 
6,524 
8,737 
81,516 
11,447 

788, 718 

43,241 
17, 505 
15,023 
10,713 
52,425 

153,753 

131,409 
8,401 
13,943 



125,807 
21,724 
35,277 



5, 007, 600 
4, 662, 543 
2, 280, 372 

254, 127 
1,952,216 

175, 828 

285, 582 

99,374 

186, 208 
8,739 
50,736 

111, 250 

35,461 
25,789 

2,341,020 
576,003 

1,706,200 
283, 552 

158,501 

1, 241, 749 
22, 398 

58,817 

765, 628 

71,088 

7,604 

49, 571 
141, 593 
29,988 

125,716 
12,354 

26, 073 
9,924 

53, 785 
112,667 

9,786 
10,451 

92, 080 
7,395 



786, 612 
729, 144 

558,415 
170, 729 

57,468 

6,445,488 

1,610,665 
62, 227 
24, 852 
91, 525 
223,094 
57,941 
45,275 

50,839 

137, 655 

36,377 

53,731 

637, 565 

184,534 

4,650,897 

238,509 
94,137 
95,312 
49,060 

284, 264 

811,297 

692,332 
43,472 
75,493 



934, 545 
190, 137 
629, 171 



64,023 
57, 395 
13,926 
831 
37,755 
5,333 

5,717 
1,441 
4,276 



421 
462 

77,935 
10, 403 
66,606 
27,025 
15,489 

23,450 

976 

55, 536 
5,727 

3,658 
5,585 
4,637 

9,977 
1,051 

2,571 

(^5 



3,348 
6,410 



376 
923 



8,944 
238 



4,480 
4,011 

2,762 
1,249 

(^) 
956,937 

80,521 
7,717 
2,234 
3,045 

13,440 
3,765 
2,759 

3,113 
8,393 
2,665 

1,499 

29,221 

2,670 

353,498 

37,682 
11,399 
19,002 
7,231 
60,962 

189,000 

167,502 
5,840 
15,653 



177,740 
21,916 
137,074 



18, 750 



766,830 
744,674 
117,303 
9,432 
557,853 
60,036 

21,634 
1,927 

19,707 

(') 

2,565 

953 
1,612 

415,422 
188,345 
224,186 
91,605 
65,725 

66,016 

2,891 

314,146 

28,776 
(') 

19, 172 
51,801 
27,851 

18,676 
10,257 

12,716 
('5 



22,739 
33,883 



7,825 
17,106 



48,720 
2,695 



U,897 
12,607 

9,883 
2,724 

(') 
7,032,552 

889,349 
101,856 
16,534 
43,612 
87,361 
99,278 
46,060 



47,322 
104, U2 

35,233 

32,616 
256, 055 

19,240 

5,916,642 

744,496 
159,308 
312, 821 
272,367 
463,577 

787,135 

751,935 
7,814 
27, 386 

1, 197, 960 
569, 645 
391, 143 



237, 172 



SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



37 



Table 2 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, AND INVENTORY, BY INDUSTRIAL GROUP— Continued 



Industrial group 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 

(Theumand 
dotlmrt) 



Deprecia- 
tion 



(Theuumnd 
dot Urn) 



Net profit 
(less loss) 



(Thoum»itd 
dotlmrm) 



Inventory, 
end -of -year 



Number of 
businesses 



Amount 

(Thoummnd 

dollmrt) 



Businesses with net profit 



Number of 

businesses 



Business I Deprecia- 

receipts tion 



fTTwuaand 
doll»r») 



(Thoaamnd 
dallmra) 



Net profit 



(ThooMand 
doiJarm) 



Inventory, 
end -of -year 



Number of 
businesses 



Amount 
(Thouaand 
dollar*) 



Wholesale and retail trade— Continued 
Retail trade — Continued 

Apparel and accessory stores 

Furniture, home furnishings, and equip- 
ment stores • 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Jewelry stores 

Sporting goods stores 

FViel and ice dealers 

Antique stores and secondhand stores.... 

News dealers and cigar stores 

Florists 

Retail stores, not elsewhere classified. 
Retail trade not allocable 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Banks and trust companies; and insurance, 

holding, and other investment canpanies. 

Credit agencies other than banks 

Security and commodity brokers, dealers, 

exchanges, and services 

Insurance agents, brokers, and service... 

Real estate 

Real estate operators (except devel- 
opers) and lessors of buildings 

Lessors of real property other than 
buildings 

Agents, brokers, and nanagers 

Combinations of real estate, insurance, 
loans, and law offices 

Other real estate 



Services 

Hotels, rooming houses, canrps and other 

lodging places 

Hotels, tourist courts, and motels 

Hotels 

Tourist courts and motels 

Lodging places, except hotels, tourist 
courts, and motels 



Personal services 

Laundries, laundry services, cleaning 
and dyeing plants 

Photographic studios, including com- 
mercial photography 

Beauty and barber shops 

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

Funeral service and crematories 

Personal services, not elsewhere 
classified 



Business services 

Advertising 

Services to dwellings and other buildings 
Miscellaneous business services 



Automobile and other repair services 

Autcinobile parking, repair, and services 

Automobile parking 

Automobile repair shops 

Automobile services except repair, 
including automobile rental without 

drivers 

Repair services, except automobile 



ifotion pictures 

Motion picture production, distribution, 

and related services 

Jfcition picture theaters 



except 



Amusement and recreation services 

motion pictures 

Bowling alleys and billiard and pool 

parlors 

Amusement and recreation ser'/ices, except 
motion pictures, bowling alleys, and 
billiard and pool parlors 



Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons. 

Medical and dental laboratories 

Other medical and health services 



Educational services 

Legal services 

Engineering and architectural services.... 
Accounting, auditing, and bookkeeping 

services 

Other services 



59,403 

79,784 
292, 141 
29, 302 
23, 319 
16,966 

13,005 
17,966 
30,588 
19,534 
19,564 
98,953 
13,851 

40,954 

506,111 

945 
5,125 

18,438 
168, 376 

313, 227 
22,451 

63, 367 

175, 805 

32,338 
19,266 

2,185,196 

125,056 
52,133 
14,991 
37,142 

72,923 
523,291 



31,724 
310,053 

25,314 
14,294 

50,956 

235,528 
15, 461 
36, 202 

183, 865 

345,959 

145,081 

4,600 

127,019 



13,462 
200,878 

7,573 

3,386 
4,187 

111, 098 
9,986 

101, 112 

393,421 
151, 225 
79, 777 
9,496 
152, 923 

86, 633 
122, 528 
48,028 

102,431 
83, 650 



2,611,133 

3,721,076 
8, 699, 564 
2, 623, 612 
1,778,763 
521,222 

341, 557 
843,807 
337, 839 
388,811 
529,084 
2, 862, 262 
275, 976 

2, 657, 528 

5,467,484 

10,455 
88,754 

377, 758 
1,878,305 

3, 112, 212 

213,525 

197, 379 
1,458,794 

428,339 
814, 175 

27,095,434 

1,472,435 
979, 298 
323, 718 
655, 580 

493, 137 
4,548,432 



329,083 
1,914,129 

181,435 
560, 774 

125,246 

2,353,948 
366, 915 
274, 525 

1,712,508 

4,353,353 

2,778,710 

52, 183 

2,512,875 



213, 652 
1,574,643 

206, 198 

62,945 
143,253 

1, 093, 132 
201,358 



891,774 

8, 881, 126 

5,010,993 

2,185,939 

213, 268 

1,470,926 

302, 846 

1,985,537 

758, 621 

652, IBS 
487, 618 



Nature of business not allocable. 



30,416 

60, 574 
244, 390 
34,312 
16, 603 
7,428 

6,241 
21,438 

8,388 

5,348 
15, 331 
52, 501 

5,694 

43,543 

249,432 

651 
2,527 

6,098 

61,917 

178, 239 



31, 858 
71, 390 

17,141 
13,761 

1,276,880 

207, 036 
136, 057 
27, 253 
108, 804 

70,979 
262, 470 



16,320 
61, 860 

4,946 
40,786 

4,840 

95, 591 

7,770 
12,718 
75, 103 

148,012 

86,084 

615 

63, 505 



21,964 
61,928 

9,101 

1,721 
7,380 



104, 991 
28,931 

76,060 

307,584 
172,996 

71,055 
5,975 

57, 558 

23,112 
57,096 
19,013 

27,786 
15,088 

20,598 



227, 121 

291, 593 
663, 347 
248,455 
118, 564 
69, 627 

31,326 
69,228 
38, 549 
45.530 
52,049 
230,213 
16,899 

167,960 



2,834 
29,715 

75,444 
762,926 

910, 586 

'3,895 

55,085 
592,731 

174,780 
91,885 

9,528,995 

104,733 
63,157 
8,354 
54,303 

41, 576 
1, 169, 155 

185, 878 

64,412 
686, 820 

52,701 
123,677 

55,667 

643, 398 
63, 261 
87,034 

493, 103 

763,465 

384,437 

13,932 

341,806 



28,699 
379, 028 



13,595 



11,543 
2,052 



112,163 
12,474 

99,689 

4,777,462 

2,970,482 

1,113,798 

61, 721 

631, 4«1 

102,663 

1, 073, 668 

246,247 

325,191 
197,255 

71,485 



48,041 

56, 374 
186, 563 
26, 336 
21, 352 
14,808 

11,569 
6,140 

21,383 
4,698 

11,939 

63, 025 
7,395 

28, 619 



(^) 

85 
678 

4,505 
(^) 

279 
1,263 

( = ) 
2,379 

289, 639 

10,051 
5,883 
2,869 
3,014 

4,168 
94, 869 

8,811 

10,823 
53, 270 

11,841 
7,112 

3,012 

13,217 
1,188 
1,522 

10,507 

139,046 
53, 763 
(^i 
52,019 



1,698 
85, 283 



(^) 
(=) 

12,151 
4,187 

7,964 

U,211 
2,066 
1,690 
2,092 
5,363 

2,524 

1,150 

1,119 
3,131 

6,254 



734,613 

619,597 
203,035 
481, 799 
225, 441 
209,968 

85,501 
29,822 
77,025 
15,956 
21,006 
380, 355 
35, 178 

262,381 
102,373 



(^) 

4,453 
774 

94,054 

1,777 
21,459 

(=) 
58,219 

431,902 

12,067 
7,6U 
3,591 
4,020 

4,456 
82,630 

6,360 

13,945 
14,653 

16,690 
29,043 

1,939 

24,577 

1,017 

794 

22,766 

239, 601 
128,462 

124,587 



3,850 
111,139 

1,141 

(^) 
(^) 

24,344 
2,648 

21, 696 
14,144 
2,378 
760 
2,277 
8,729 

2,066 
(^5 
4,444 

576 
26,077 

27, 874 



48,685 

65, 361 
226, 621 
25, 758 
20, 324 
15,233 

9,626 
15,386 
21, 595 
17,441 
15,015 
73,926 

9,459 

31,822 



(^) 
4,314 

15,033 
149, 611 

242,732 

12,446 

43, 887 
142,014 

28,911 
15,474 



81, 201 

33,106 

9,490 

23,616 

48,095 
464,293 

70,449 

23,543 
286,007 

24,339 
12, 673 

47, 282 

204,997 
13,364 
33,667 

157,966 

288, 796 

124, 621 

4,377 

U0,486 



9,758 
164, 175 



2,300 
1,877 

73,895 
7,830 

66,065 

373, 355 

142,523 

77,018 

8,606 

145, 208 

76,770 
111,622 
40,806 

94,868 
59,604 

34,120 



2,386,184 

3, 291, 051 
7,432,445 
2,426,954 
1, 581, 627 
505,906 

307, 831 
779, 365 
296,737 
355,275 
470,778 
2,615,469 
229, 573 

2,392,920 



(^) 
84,466 

337,073 
1,786,168 

2, 817, 386 

145, 268 

171,968 
1, 370, 245 

409, 385 
720, 520 

25,222,511 

1, 101, 214 
728, 675 
204,535 
524, 140 

372, 539 
4,189,452 

1, 219, 010 

292, 378 
1,835,171 

178,983 
545,842 

118,068 

2,050,681 
354,016 
262,932 

1,433,733 

4, 010, 083 

2, 532, 664 

50, 225 
2, 297, 782 



184,657 
1,477,419 

108, 679 

54,318 
54,361 

895, 941 
143,848 

752, 093 

8, 810, 338 
4, 991, 539 
2, 176, 028 
208, 131 
1,434,640 

267,447 

1,958,978 

734, 977 

639, 327 
455, 394 

385,824 



25, 633 

49, 861 

190, 016 

32,151 

13,822 

6,777 

5,240 
18,977 

6,816 

4,301 
12, 758 
43,129 

4,011 

35, 224 

190, 602 

(^) 
2,262 

5,014 
54,397 

128, 597 

24,872 

19, 255 
60, 163 

14, 182 
10,125 



129,889 
88, 257 
13,954 
74, 303 

41, 632 
204,048 

87,812 

12,990 
55,499 

4,849 
38, 676 

4,222 

76, 316 
6,145 
11, 328 
58,843 

123,712 

71, 577 

445 

54, 922 



16, 210 
52,135 
3,734 

1,238 
2,496 

58, 187 
12, 285 

45,902 
298,117 
169, 210 

69,128 
5,547 

54,232 

16, 066 
52, 314 

16, 865 

25, 820 
11, 081 



248,325 

324,957 
796,619 
262, 001 
125, 563 
77, 160 

34,587 
72,679 
45, 696 
48,088 
59, 197 
261,747 
25,663 

183,926 

1,922,059 

(=) 
34,080 

83, 363 
780,601 

1,019,439 

33,929 

72, 372 
629,955 

180, 829 
102, 354 

9,971,311 

199, 119 
120, 701 
30, 307 
90,394 

73,418 
1, 230, 213 

223, 352 

72, 387 
693,028 

53,442 
125,469 

57, 535 

686,906 
67, 352 
89,440 

530, 114 

810, 110 

409,947 

14, 178 

361, 683 



34,086 
400, 163 



14,997 
8,453 



210, 777 
23,069 



187, 703 

4, 302, 790 

2,982,701 

1, U6, 635 

62,120 

641,334 

114, 782 

1, 089, 517 

254, 369 

330,204 
219, 074 



40,508 

47, 539 
149,194 
23, 569 
19, 106 
13,780 

3,530 
5,394 

15, 285 
4,087 
9,248 

46,943 
4,926 

22,918 
4,073 



(=>) 

(') 
3,450 

(=) 

( = ) 

378 

(^) 
1,924 

241, 893 

6,200 
4,038 
1,91J 
2,125 

2,162 
84,755 

6,829 

8,927 
48,283 

11,404 
6,604 

2,708 

10,279 
1,047 
1,320 
7,912 

113,542 
46,945 

45,606 



1,293 
66, 597 

(^) 
(^) 

9,308 
3,338 

5,970 

10,631 
2,063 
1,690 
1,955 
4,923 

2,111 

(=) 

1,086 
2,277 



Net loss exceeds net profit. 

Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
NOTE: See text for explanatory statements and "Eescription of the Samples and LijBitations of tlie Data. " 



38 



U. S. BUSINESS TAX RETURNS, 1%3 



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55 



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U. S. BUSINESS TAX RETURNS. 1963 



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3 1.. 



U. S. BUSINESS TAX RETURNS, 1963 



NONFARM SOLE PROPRIETORSHIPS WITH PAYROLL 

Table 3 . —NUMBER OF BUSINESSES, PAYROLL, AND THE COMPONENTS OF PAYROLL, SALARIES AND WAGES, AND COST OF LABOR, BY SELECTED INDUSTRIES 



Selected industry 



Total payroll 



Number of 
businesses 



(Thau»and 
doUmra) 



Both salaries and wages and cost 
of labor 



Number of 

businesses 



Salaries 
and wages 

(Theammnd 
doltmra) 



Cost of 

labor 
(Thoummnd 



Salaries and wages 
only 



Number of 
businesses 



(Thoammnd 
doltarm) 



Cost of labor only 



Number of 
businesses 



(Thoummnd 
dollmrt) 



(1) 



(2) 



(3) 



i^) 



(5) 



(6) 



(7) 



(8) 



('^) 



All nonf arm industries 

Agricultural services, forestry, and fisheries 

Mining 

Contract construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Electrical work 

Other special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Lumber and wood products , except furniture 

Printing, publishing, and allied industries 

Machinery, except electric 

Other manufacturing 

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

Transportation 

Communication, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesale trade 

Retail trade 

Building materials , hardware , and farm equipment 

General merchandise stores 

Food stores 

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

markets 

Other food stores 

Automotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations 

Tire, battery, and accessory dealers, and automotive dealers, not 
elsewhere classified 

Apparel and accessory stores 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Sporting goods stores 

Antique stores and secondhand stores 

Fuel and ice dealers 

Other retail trade 

Wholesale and retail trade not allocable 

Finance , insurance , and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Services 

Hotels, rooming houses, camps, and other lodging places 

Hotels , tourist courts , and motels 

Lodging places, except hotels; tourist courts, and motels 

Personal services 

Laundries, laundry services, cleaning and dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services . . . .' 

AutomDbile parking, repair, and services 

Repair services , except automobile 

Amusement and recreation services 

Medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Other services 

Nature of business not allocable 



2,464,077 



49,581 



73,535 
229,677 

39,744 
21,359 
168,574 

10,573 

108,707 

9,910 
30,135 
16,936 
11,849 
39,877 

117,599 

108,487 
9,112 

980,899 

99,661 

19,195 
80,466 



36,801 
42,369 
138,900 

116,012 
22,888 

195,630 

23,153 

155,486 

16,991 

39,032 
47,618 
213,425 
25,500 
15,258 

5,874 

7,835 

10,151 

79,490 

22,855 



3,675 
37,143 
53,299 

779,108 

56,150 

31,728 
24,422 

180,743 

47,809 

101,727 

31,207 

60,516 
126,943 

70,792 
56,151 

39,935 
194,281 
12,723 

56,017 

17,453 
22,131 
12,216 

9,555 



1,317 
2,284, 

453 

229 

1,601 



1,475 

123 

283 
169 
189 
708 



766 
65 



6,817 



209 
576 

5,672 

318 
174 
767 

636 
131 



347 
954 

132 

232 

376 

1,469 

291 

78 

26 

25 

66 

410 



28 
183 
193 

4,206, 
182 

131 

50 



358 
496 
130 

375 
707 

496 
211 

212 

1,095 

45 

243 

209 

113 

34 



1,157,539 



1,827,084 



1,592,626 



10,643,703 



685,614 



4,024 



40,955 

11,136 
28,647 

7,130 
2,478 
19,039 

1,182 

13,222 

749 
2,161 
1,936 
2,032 
5,344 

4,993 

4,069 
924 

69,816 

5,969 

993 
4,976 

61,598 

4,296 
1,821 
5,873 

4,814 
1,059 



4,863 
11,934 

1,145 

1,699 

5,580 

14,024 

1,043 

535 

608 

371 

535 

7,270 

2,249 

2,748 

37 
1,025 
1,686 

48,784 

3,067 

1,709 
1,358 

11,291 

4,064 
4,482 
2,745 

4,854 
12,429 

6,895 
5,534 

2,427 

9,505 

715 

2,262 

1,195 
615 
423 



42,314 



22,355 



7,002 

302,587 

80,152 
213,990 

60,146 

14,133 

139,711 

8,445 

125,538 

14,332 
18,649 
12,776 
18,113 
61,668 

28,980 

25,765 
3,215 

444,035 

45,118 

11,953 
33,165 

375,907 

30,931 

7,359 

21,615 



17,534 
4,081 

166,643 

84,464 
76,284 

5,895 

5,605 

36,292 

61,791 

6,665 

1,295 

2,635 

583 

3,936 

30,557 

23,011 



71 
4,825 
8,616 

221,943 

5,573 

2,804 
2,769 



25,352 
28,939 
11,424 

25,044 
54 ,.147 

38,993 
15,154 

8,914 

43,615 

1,422 

7,550 

6,874 

2,610 

479 

1,585 



40,320 



242,273 
367,710 

116,682 

50,179 

200,849 



343,192 

12,457 
28,034 
32,522 
36,572 
233,457 

45,552 

42,921 

3,731 

483,372 

80,856 

8,830 
72,026 

372,202 

47,622 
13,198 
32,129 



23,556 
8,573 

137,139 

90,429 
42,688 



4,022 

5,759 
30,809 
59,281 

3,352 
681 

1,196 

302 

3,174 

37,560 

30,314 

19,847 

187 

6,857 

12,803 

265,881 

7,345 

4,801 
3,044 



24,488 
8,552 
8,042 

31,792 

99,049 

75,260 
22,739 

11,277 

34,521 

661 

3,316 

34,252 

1,203 

773 



25,598 



105,588 

21,302 
80,855 

14,635 
7,735 
58,495 

4,421 

42,494 

5,553 
14,649 
7,070 
3,410 
11,812 

31,099 

75,578 
5,521 

709,302 

69,120 

13,384 
55,736 



25,685 
30,506 
106,457 

91,046 
15,411 

139,807 

13,720 
113,654 

12,423 

31,191 
26,915 
163,789 
22,431 
12,983 

3,853 
4,837 
6,057 
50, 570 

15,091 

78,168 

3,425 
33,002 
41,741 

536,121 
39,208 

23,951 

15,257 

115,874 

28,265 

59,505 
18,004 

35,731 
59,519 

36,401 
23,218 

27,314 

167,735 

8,925 

47,306 

9,753 

19,146 

5,510 

5,024 



145,482 



441,375 
647,785 

118,939 

62,595 

456,250 

28,738 

425,208 

59,767 
133,437 
68,163 
41,531 
122,310 

643,438 

597,491 
45,947 

4,945,569 

633,844 

156,434 
477,410 

4,153,217 

196,684 
136,525 
607,584 

525,124 
81,560 

941,642 
150,291 
693,247 

93,104 

195,728 

233,821 

1,151,033 

254,271 

74,019 

16,771 

22,360 

37,807 

274,871 

158,508 

312,726 

28,005 
155,992 
118,728 

2,923,033 

136,288 

104,814 
31,474 



204,393 

336,374 

83,209 

237,395 
314,925 

227,824 
87,101 

163,295 

924,978 

40,811 

224,732 

131,151 

105,935 

19,496 



19,359 



166,232 

41,097 
120,165 

17,979 
11,146 
91,040 

4,970 



52,991 

3,503 

13,325 

7,930 

6,407 

21,721 

31,507 

28,840 
2,567 

201,781 

24,572 

4,818 
19,754 

171,694 

6,820 
10,542 
25,570 

20,152 
6,418 

37,881 
4,570 
29,888 

3,423 

6,142 

15,123 

35,612 

2,026 

1,739 

1,4U 

2,627 

3,549 

21,650 

5,515 

13,201 

213 
3,116 
9,872 

194,203 

13,875 

6,068 
7,807 

53,578 

15,480 
27,640 
10,453 

19,931 
54,895 

27,496 
27,399 

10,194 

17,041 

3,083 

6,449 

5,505 
2,369 
5,283 



4,278,747 



65,568 
45,527 

1,657,523 

553,301 
1,055,275 

158,184 
102,721 
794,370 

48,947 

581,091 

37,293 

J.03,209 

56,187 

93,328 

291,059 

112,798 

99,933 

12,815 

944,546 

126,524 

32,650 
93,354 



43,337 
17,447 
106,487 

58,834 
37,553 

189,124 

22,553 
142,327 

24,244 

25,018 

75,411 

197,282 

17,656 

2,823 

5,483 
2,213 
21,183 
67,582 

46,976 

58,454 

48 
5,480 
52,926 

795,933 



19,290 
13,401 

254,170 

104,189 
122,431 
27,550 

80,889 
239,809 

153,619 
86,190 

28,673 
92,458 
3,534 
8,198 

37,302 
4,006 
14,203 



NOTE; See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



70 



U. S. BUSINESS TAX RETURNS, 1963 



SOLE PROPRIETORSHIPS WITH RETIREMENT PLANS 

Table 6 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, AND CONTRIBUTIONS TO EMPLOYEE AND SELF-EMPLOYED RETIREMENT 

PLANS, BY SELECTED INDUSTRIES 



Selected industry 



Number of 
businesses 



Contributions to employee retirement plarjs 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 
(Thoumand 
dotlmrt) 



Net profit 
(less loss) 



(Thoutaod 
dvlUra) 



Contribu- 
tions 
(Thoaamtd 
doll»rm} 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 
(Thouasnd 



Net profit 

(Thoumand 
doitmru) 



Contribu- 
tions 
(Thoumand 
dctlmrm) 



Contributions to self- 
employed retirement 
plans 



Number of 

sole 

proprietors 



Contribu- 
tions 



All industries. 



griculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries. 



Mining. 



Contract construction. 



Special trade contractors. 
Other contractors 



Manuf ac tur ing . 



Transportation, communication, electric, gas, 
and sanilaiy services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 

Farm products — raw materials... 
Other wholesale trade 



Retail trade 

Food stores 

Grocery stores, meat and fish markets, and 

fruit and vegetable markets 

Other food stores 



Automotive dealers and gasoline service 
stations 

Automobile and truck dealers 

Gasoline service stations and tire, 
battery, and accessory dealers, and auto- 
mobile dealers, not elsewhere classified. 

Eating and drinking places 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance. 



and real estate 

dealers, 



Security and commodity brokers, 

exchanges, and services 

Real estate 

Other finance, insurance, and real estate. 



Personal services 

Business services 

Automobile and other repair services 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons. 

Other medical services 

Other services 



Nature of business not allocable. 



(1) 



9,135,954 



3,338,0ai 

3,208,089 

1,171,303 

144,065 

1,652,312 

240,409 

129,992 

34,438 

691, 613 

554,120 
137,493 



324,392 
47,338 
16,874 

260,180 

1,471,400 
278,228 

233,610 
44,618 

272,458 
42,963 



229,495 

292,141 
628,573 

40,954 
506,111 

18,433 
313,227 
174,446 



523,291 
235, 528 
345,959 

393,421 

151,225 

79, 777 

162,419 

686,997 

49,268 



(2) 



(3) 



C4) 



(5) 



(6) 



(7) 



(3) 



(9) 



(10) 



1,686,817 



138,923 



12,171 



12,300 



1,178,320 



172,013 



1,839 

1,793 
222 

(M 

1,366 
(') 
(') 

(') 



2,331 
1,859 
(') 



(') 



714 
292 
124 



3,069 
861 



(') 



823 
376 



n 
n 



272 
84 

4,248 

551 
395 
443 

2,258 
1,807 

389 
62 

601 



50,190 

47,089 
6,551 
(■) 

22,873 
(1) 
(') 

(M 

591,667 
150,792 
(') 



648,704 

225,119 
90,824 
51,482 

403,203 
144,102 

129,939 
(M 



166, 533 
147,222 

(') 
23,442 
69,126 

(M 
24, 658 



11,969 
12,639 



13,991 
22,585 
10, 246 

138, 574 
118,009 

16,197 
4,368 

53,461 



3,228 

3,105 
2,113 

(M 

1,264 
(') 
(') 
^5,654 

12,147 
(M 

7,193 



6,003 

25,262 

7,605 

2,175 

^464 

(') 

15,741 
5,665 

4,802 



1,783 
1,349 

(1) 
1,979 
6,313 

5,692 



3,215 
2,477 

100,175 

3,430 
3,059 
2,403 

79,726 

69, 619 

3,527 

1,480 

11,557 



534 
54 

(') 

225 

(M 
(M 

(M 

3,315 
2,409 
(') 



864 

205 
417 



(') 



1,843 

478 



(') 



839 
254 



(') 

197 
329 

(') 
1,215 



1,072 
14* 



200 
259 
85 

1,293 

1,101 

125 



1,372 
(') 

1,148 
(M 
(') 

(') 

2,121 
1,764 
(') 



3,255 

591 

292 

1 

(>) 

2,523 

361 



0) 



520 
275 



(') 



483 
659 



(M 



255 
84 

4,072 

0) 

362 
440 

2,252 
1,807 

385 
59 

563 



31,347 
29,114 
(') 

21,655 

<;' 



216,751 

159,308 
0) 



570,244 

175,632 
90,324 
1,995 

374,472 
144,102 

129,939 
(M 



139,448 
122,340 

23,052 
67,870 

(M 
23,271 



10, 532 
12,639 

230, 593 

(') 

22,061 

10,198 

138,437 
118,009 

16,179 
4,249 

46,597 



4,254 
(') 

2,041 
(') 

■:') 

17,314 
13,609 
(') 



28,159 

8,226 
2,175 

157 
(>) 

18,006 
5,666 

4,802 
(') 



3,926 
2,797 



(') 
2,074 
6,340 

(') 
5,750 



3,273 
2,477 

101,291 

(') 
3,077 
2,407 

79,735 
69, 619 
8,631 
1,485 
12,606 



261 
255 



(') 



(') 
(M 

(') 

2,723 
2,383 
(') 



455 

205 

8 

(') 

1,215 

473 



(') 



236 

170 



190 
311 

(M 

1,197 



1,053 
144 

2,457 

(M 

250 
32 

1,290 
1,101 

126 
63 

653 



2,614 

2,410 
1,456 

(') 
815 

C) 

(') 

(') 
654 
614 



(') 



2,517 
1,119 

(M 

(1) 
1,106 

1,264 
(') 

(M 



(') 



O) 
758 

CM 
1,213 

53 
(') 
803 

12,034 

543 
(') 
8,015 
5,351 
1,1(» 
545 
2,807 

(M 



(11) 



13,922 



1,012 

953 
461 



(1) 



(') 
(M 



(M 



538 
530 



(1) 



1,370 
941 



(M 
(') 



(M 
(') 

(') 

(') 
(') 

(M 



929 
346 



646 
68 



(') 



9,849 

(') 

301 
(') 

7,834 

6,671 

850 

313 

1,505 

(') 



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

^Net loss exceeds net profit. 

NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, 1963 



71 



INVESTMENT CREDIT AND COST OF ELIGIBLE PROPERTY REPORTED BY SOLE PROPRIETORS 

Table 7 .—NUMBER OF SOLE PROPRIETORS WITH INVESTMENT CREDIT, TENTATIVE INVESTMENT CREDIT, AND COST OF NEW AND USED PROPERTY, BY INDUSTRIAL DIVISION 



Industrial division 



Sole proprietors 



Reporting investment 
credit 



(Thousand 
do Harm) 



Filing Form 3468 



Tentative 
credit 



(Thouaand 
doUara) 



Cost of eligible property 



New and used 
property 

(Tttouamtd 

dollaca) 



New 
property 

(TJiouaand 
dollar a) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



All industrial divisions 

Agriculture, forestiy, and fisheries 

Mining 

Contract construction 

Manufacturing 

Transportation, communication, electric, gas, and saiiitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



8,548,647 



1,210,818 



208,113 



1,340,276 



253,187 



1,332,710 



4, 655, 656 



3,605,484 



3,181,936 
29,922 

664,429 
176,997 
277,583 

1,744,781 

307,553 

1,399,065 

38,163 

466,e»il 

1,961,984 

44,374 



565,107 
8,128 
63,075 
30,434 
32, 579 

233,4*5 

35,462 

191,378 

6,605 

44,876 

230, 577 

2,597 



100,777 

5,783 

11,301 

7,892 

11,372 

35,235 
5,818 

27,873 
1,54* 

5,579 

29,729 

4A5 



672,627 
8,828 
68,497 
31,752 
33, 652 

245, 589 

36,305 

201,971 

7,313 

4*, 854 

231,899 

2,568 



127,357 
7,593 

13,929 
8,615 

13,379 

43, 391 
7,149 

34,437 
1,805 

6,045 

32,405 

473 



668,484 
8,791 
67,822 
31,759 
33,419 

244,306 

36,171 

200,855 

7,280 

44,818 

230, 746 

2,565 



2,167,450 
123,959 
329,075 
159,076 
332,720 

811, 675 

150,352 

626, 596 

34,727 

118,752 
602,013 
10,936 



1,730,964 
93,793 
246,683 
121,246 
245,985 

590, 653 

120,131 

446,710 

23,812 

96,002 

471, 583 

8,575 



Filing Form 3468 — Continued 



Cost of eligible property — Continued 



Industrial division 



Used property 



(Thauamnd 
dottmra) 



Under 
$50,000 
(ThauMnd 

doltmrt) 



$50,000 

(Thoan»nd 
dollmra) 



Number 
not filing 
Form 3468 



Number reporting investment credit 
attributable to sole proprietor 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



All industrial divisions 

Agriculture, forestry, and fisheries 

Mining 

Contract construction 

Manufacturing 

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

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



1,050,172 



1,018,610 



31,562 



',208,371 



24,909 



52,546 



436,486 
30,166 
82,392 
37,830 
86,735 

221,022 
30,221 

179,886 
10,915 

22,750 

130,430 

2,361 



428,121 
22,057 
79,642 
36, 518 
81,184 

218,249 
28,463 

178,871 
10,915 

22, 531 

127,897 

2,361 



8,365 
8,109 
2,750 
1,312 
5,551 

2,773 
1,758 
1,015 

169 
2,533 



2,509,309 

21,094 

595,932 

145,235 

243,931 

1,499,192 

271,248 

1,197,094 

30,850 

421,787 

1,730,085 



643,090 

6,538 

65,047 

30,204 

31,958 

232,977 

33,678 

192, 512 

6,787 

38,056 

212,603 

2,348 



10,350 

1,428 

850 

593 

551 

4,390 

778 

3,519 

93 

1,432 
5,233 

82 



19,187 
862 

2,o00 
965 

1,143 

8,222 

1,849 

5,940 

433 

5,366 

14,063 

138 



NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



72 



U. S. BUSINESS TAX RETURNS. 1%3 



SOLE PROPRIETORSHIPS 

Table 



8 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY ADJUSTED GROSS INCOME, FOR SELECTED INDUSTRIES 



Adjusted gross Income 



Businesses with and without 
net profit 


Businesses with net profit 


Businesses with and 
net profit 


without 


Businesses with net 


profit 




Business 


Net profit 




Business 






Business 


Net profit 




Business 


Net profit 


Number of 


receipts 


(less loss) 


Number of 


receipts 




Number of 


receipts 


(less loss) 


Number of 


receipts 


businesses 


(Thoummtd 


(Thouuand 


businesses 


frh„u.«.d 


(Thouurd 


businesses 


rnwuaand 


rThx.inf 


businesses 


rThoutmnd 


(nouumtd 




daltmrti 


dallartl 




dollmf) 


doilmrt) 




doHart) 


dollmra) 




dtftlara) 


ibllsra) 












Agriculture, forestry, and fisheries 




































Total 






9,135,954 


181,551,305 


23,770,528 


7,074,465 


160,069,199 


Z!,',2i,b:i\ 


3,338,081 


30,049,957 


3,048,031 


2,213,676 


23,590,596 


5,007,600 


1,198,952 


16,386,250 


21,078,589 


685,261 


4,998,967 


445,976 


635,044 


4,903,069 


'520,144 


355,061 


1,513,788 


184,799 


1,051,378 


9,141,512 


745,153 


875,035 


7,581,638 


951,350 


517,180 


3,091,508 


300,263 


413,131 


2,663,992 


423,593 


2,784,036 


36,446,158 


4,288,384 


2,227,124 


32,968,199 


4,890,787 


1,130,344 


8,953,509 


1,246,803 


802,012 


7,864,217 


1,609,658 


2,622,055 


47,624,675 


6,712,116 


2,054,736 


45,096,084 


7,257,782 


769,474 


7,236,053 


1,201,031 


472,069 


6,434,961 


1,519,355 


1,068,251 


38,761,736 


6,326,520 


891,755 


??, 507,870 


6,634,716 


214,817 


3,607,505 


656,066 


136,744 


3,222,509 


830,147 


357,710 


26,735,112 


5,507,472 


302,691 


25,917,885 


5,747,374 


57,945 


1,770,845 


219,467 


30,228 


1,511,204 


362,014 


49,612 


5,860,921 


1,270,041 


36,351 


5,548,212 


1,417,821 


11, 566 


403,562 


'20,955 


4,135 


291,569 


69,469 


3,424 


491,251 


8,853 


1,364 


386,695 


73,486 


1,449 


64,629 


'24,808 


252 


29,932 


6,884 


338 


39,335 


2?, 153 


94 


24,140 


5,745 


161 


9,989 


'4,806 


24 


4,681 


1,136 


198 


64,355 


'2,269 


54 


39,509 


10,594 


101 


9,288 


'4,886 


20 


3,743 


545 










Agriculture 


, forestry. 


and fisheries— Continued 








Farms 


Total 


Field crop farms 


3,208,089 


28,284,962 


2,749,034 


2,109,648 


21,950,123 


4,662,543 


1,171,303 


9,489,132 


1,915,675 


891,105 


8,237,571 


2,280,372 


620,847 


4,794,632 


'517,152 


345,201 


1,457,327 


176,315 


211,808 


1,015,892 


'39,071 


145,343 


476,780 


79,303 


500,969 


3,000,297 


290,382 


399,666 


2,585,467 


409,940 


179,712 


855,839 


138,292 


153,890 


749,582 


166,335 


1,086,918 


8,584,201 


1,174,467 


764,944 


7,514,963 


1,529,580 


380,101 


2,567,367 


523,235 


294,977 


2,304,175 


604,369 


729,969 


6,694,225 


1,103,617 


440,745 


5,959,719 


1,414,341 


284,180 


2,633,731 


645,519 


206,836 


2,442,869 


715,649 


201,570 


3,246,164 


572,758 


126,589 


2,873,294 


739,905 


90,516 


1,543,382 


447,304 


72,329 


1,464,230 


476,088 


55,049 


^,537,302 


181,404 


28,251 


1,283,414 


321,172 


21,526 


722,491 


183,607 


15,837 


673,416 


204,119 


11,120 


353,401 


'23,267 


3,968 


245,225 


63,458 


3,148 


136,387 


18,969 


1,791 


116,237 


32,149 


1,397 


57,372 


'24,574 


244 


23,208 


6,254 


262 


9,990 


'1,731 
'216 


86 


7,044 


1,709 


154 


8,993 


'4,699 


21 


3,-?70 


1,035 


30 


1,170 


10 


780 


309 


96 


8,375 


'3,902 


19 


3,736 


543 


20 


2,883 


'233 


6 


2,458 


342 










Agriculture 


forest IV, 


and fisheries — Continued 








Farms — Continued 




Fruit 


tree nut. 


and vegetab 


le farms 




Livestock farms 


144,065 


1,405,935 


122,017 


85,957 


1,111,871 


254,127 


1,652,312 


16,363,916 


752,001 


1,023,355 


11,824,199 


1,952,216 


23,970 


185,728 


'47,953 


10,835 


41,860 


7,300 


354,775 


3,436,511 


'372,828 


174,251 


891,137 


81,649 


15,708 


90,343 


2,964 


11,268 


80,140 


11,380 


280,349 


1,979,111 


146,214 


217,986 


1,693,237 


213,399 


39,423 


271,015 


28,149 


25,451 


233,024 


43,456 


603,184 


5,494,096 


612,285 


412,464 


4,758,636 


838,262 


39,114 


343,743 


46,187 


23,653 


306,628 


62,856 


327,938 


3,488,241 


411,479 


179,841 


3,034,794 


590,274 


16,846 


247,499 


41,162 


9,916 


222,650 


54,039 


63,773 


1,287,162 


73,454 


32,348 


1,034,693 


171,710 


7,067 


186,379 


38,026 


3,850 


159,445 


52,862 


17,359 


510,106 


'42,596 


5,686 


347,820 


42,668 


1,751 


70,948 


12,898 


923 


61,101 


19,442 


4,052 


123,733 


'48,805 


690 


52,412 


7,037 


158 


8,747 


1,255 


55 


6,367 


2,609 


741 


34,078 


'20,423 


76 


8,402 


1,547 


14 


374 


'203 


3 


210 


91 


85 


6,609 


'3,609 


6 


2,267 


Tn 


14 


1,159 


'468 


3 


446 


92 


56 


4,269 


'3,170 


7 


801 


93 










Agriculture 


forestry, 


ajld fisheri 


BS — Continued 




















































Fan 


ns, not elsei 


rfhere class 


ified 














240,409 


1,025,979 


'40,659 


109,231 


776,482 


175,828 


129,992 


1,764,995 


298,997 


104,028 


1,640,473 


345,057 


30,294 


156,501 


'57,300 


14,772 


47,550 


8,063 


14,197 


108,437 


'2,992 


9,860 


56,461 


8,484 


25,200 


75,004 


2,912 


16,522 


62,508 


13,826 


16,211 


91, 2U 


9,881 


13,465 


78,525 


13,653 


64,210 


251,723 


10,798 


32,052 


219,128 


43,493 


43,426 


369,308 


72,336 


37,068 


349,254 


80,078 


78,737 


228,510 


432 


30,415 


175,428 


45,562 


39,505 


541,828 


97,414 


31,324 


525,242 


105,014 


30,435 


168,121 


10,838 


11,996 


151,721 


38,068 


13,247 


361,341 


83,308 


10,155 


349,215 


90,242 


9,097 


118,326 


2,367 


2,378 


102,733 


21,523 


2,896 


233,543 


38,063 


1,977 


227,790 


40,842 


2,169 


22,333 


'6,329 


564 


15,475 


4,830 


446 


50,161 


2,312 
'234 


167 


46,344 


6,011 


236 


4,557 


'3,675 
'671 


27 


1,395 


389 


52 


7,257 


8 


6,724 


630 


25 


840 


2 


513 


58 


7 


996 


'107 


3 


911 


101 


6 


64 


'31 


3 


31 


16 


5 


913 


'984 


1 


7 


2 


















Contract construction 










Min 


Jig 










































Total 






34,438 


1,048,761 


'9,875 


21,167 


612,570 


111,250 


691,613 


16,344,887 


2,170,954 


632,049 


14,739,090 


2,341,020 


4,381 


253,413 


'30,333 


1,454 


37,099 


6,696 


57,623 


1,366,004 


'92,696 


37,591 


302,716 


29,429 


1,838 


28,112 


2,763 


1,838 


28,112 


2,763 


79,137 


511,182 


81,133 


74,372 


443,445 


86,382 


7,220 


78,637 


5,067 


5,101 


57,262 


8,383 


255,150 


2,830,198 


553,747 


241,456 


2,684,059 


570,398 


8,835 


144,235 


12.533 


5,550 


81,919 


20,908 


224,788 


4,928,958 


813,754 


208,456 


4,767,633 


828,062 


6,247 


181,559 


17,921 


4,255 


169,754 


26,752 


60,857 


3,730,745 


507,663 


56,940 


3,619,963 


515,018 


3,666 


176,617 


2,298 


1,943 


125,561 


18,803 


13,001 


2,403,003 


259,071 


12,279 


2,363,568 


261,900 


1,792 


114,856 


'1,727 


837 


77,612 


17,683 


1,022 


523,152 


44,550 


930 


511,926 


45,965 


390 


55,055 


'13,505 


169 


28,217 


5,787 


34 


39,131 


2,163 


24 


33,266 


2,302 


48 


6,851 


'3,757 


14 


2,204 


309 


~ 


- 


. 


- 


. 


_ 


21 


9,426 


'1,135 


6 


4,830 


3,166 


1 


12,514 


1,564 


1 


12,514 


1,564 










Cont 


ract constru 


:tion — Cont 


nued 












General c 


Mitractors 






Special trade contractors 


115,238 


6,783,114 


472,145 


99,286 


5,696,320 


576,003 


554,120 


9,184,009 


1,643,945 


513,954 


8,695,926 


1,706,200 


12,048 


909,829 


'78,353 


4,263 


145,501 


6,581 


42,621 


427,044 


'12,885 


31,709 


149,913 


22,065 


8,229 


151,391 


7,320 


6,917 


114,119 


9,657 


68,868 


342,917 


72,188 


65,819 


315,417 


74,649 


32,388 


784,393 


74,701 


29,159 


709,695 


80,997 


213,994 


1,933,851 


462,677 


204,624 


1,366,364 


472,405 


39,294 


1,787,252 


183,018 


37,778 


1,716,498 


186,678 


179,014 


3,015,938 


607,978 


165,002 


2,926,476 


618,548 


16,931 


1,466,746 


146,272 


15,733 


1,373,750 


149,734 


42,300 


2,194,457 


351,705 


39,780 


2,177,058 


355,100 


5,714 


1,266,222 


109,804 


5,267 


1,235,157 


111,664 


6,915 


1,114,240 


143,750 


6,646 


1,106,040 


144,656 


607 


368,995 


25,997 


549 


359,009 


27,187 


400 


152,203 


13,186 


369 


150,969 


18,396 


26 


35,772 


1,822 


19 


30,077 


1,941 


8 


3,359 


346 


5 


3,139 


361 


1 


12,514 


1,564 


1 


12,514 


1,564 


- 


- 


- 


- 


- 


- 



Total 

Under $1,000^ 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1 ,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

450,000 under $150,000... 
$150,000 under $500,000.. 
4500,000 under $1,000,000 
$1,000,000 or more 



Total 

under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

il,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,0CO 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $)00,000 

$500,000 under y, 000,000. .. 
$1,000,000 o: more 

Footnotes at end of table. 



U. S. BUSINESS TAX RETURNS, 1963 73 

SOLE PROPRIETORSHIPS 

Table 8 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY ADJUSTED GROSS INCOME, FOR SELECTED INDUSTRIES— Continued 



Adjusted gross incone 



Businesses with and without 
net profit 



NoiDber of 
businesses 



Business 
receipts 

( Thou aard 
dotlara) 



Net profit 

(less loss) 

( Thousard 

dollaraj 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dotiara) 



Net profit 



(Thouaatjd 
doltara) 



Businesses with and without 
net profit 



Number of 
businesses 



Business 
receipts 

(Thoua^d 
dollara) 



Net profit 
(less loss) 

(Thouam\d 
dotlara) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

( Thouaand 
dotlara) 



Net profit 
(Thouaand 



Contract construction — Continued 



Manufacturing 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 unSer $20,000 

$20,000 under $50,000 

pO,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Footnotes at end of table. 



22,255 
2,954 
2,040 
8,768 
6,480 
1,626 

372 
15 



15,043 

1,843 
1,009 
4,369 
4,930 
2,026 

760 

104 

6 



49,339 

7,244 
8,016 
13,949 
11,100 
3,549 

831 
146 



22,547 

1,748 
(^) 
5,163 
8,376 
5,044 

1,300 

190 

9 



307,103 

33,888 
35,857 
112,496 
93,001 
25,670 

5,517 
618 
44 



Contractors not allocable 



377,764 
29,131 
16,874 
111,954 
125,763 
69, 542 

22,541 
1,954 



54,864 
^1,453 

1,625 
16,369 
22,758 

9,686 

5,517 
367 



18,809 
1,619 
1,636 
7,673 
6,076 
1,427 

366 
12 



346,844 
7,302 

13,909 
107,500 
124,659 

69,155 

22,371 
1,948 



58,317 
763 
2,076 
16,996 
22,836 
10,184 

5,580 
382 



137,398 
19,771 
16,972 
52,837 
53,541 
29,525 

8,427 
1,249 

66 
6 



6,369,127 

419,422 

172,002 

865,062 

1,482,376 

1,678,193 

1,283,467 

426,256 

33,964 

5,837 

2,543 



677,601 
=38,851 
12,235 
94,654 
197,423 
206,746 

153,459 

47,333 

4,061 

450 

41 



152,282 

11,033 
14,349 
43,835 
49,437 
24,381 

7,692 

1,007 

42 

5 



5,778,576 

142,815 

137,979 

758,002 

1,435,017 

1,640,596 

1,227,780 

398,208 

31,086 

5,836 

1,257 



Manufacturing — Continued 



Food and kindred products 



102,117 
3,141 
162,755 
202,428 
288,965 

222,203 

70,097 

1,102 

529 



53,350 

=11,741 

1,135 

7,374 

22,302 

16,376 

12,443 

4,843 

109 

9 



12,709 

1,013 
1,009 
3,662 
4,426 
1,827 

670 
97 
4 

1 



360,715 

9,981 

8,141 

113,977 

186,462 

278,945 

192,472 
69,122 

1,086 
529 



71,088 

1,335 
1,135 
8,586 
23,276 
17,073 

14,635 

4,391 

148 

9 



Apparel and other fabricated textile products 



8,927 
1,113 
(=) 
2,321 
2,624 
1,624 

666 
50 
3 



492,546 
24,429 

44,393 

92,375 

156,078 

144,948 

27,009 

1,539 



44,356 
=4,736 
( = ) 
5,309 
12,032 
14,237 

14,657 

2,095 

209 



7,961 

(=■) 

1,917 
2,624 
1,591 

649 

45 

3 



462,920 

( = ) 

(^) 

38,252 
92,375 

156,072 

140,556 

26,877 

1,539 



Manufacturing — Continued 



Lumber and wood products, except furniture 



1,299,739 

76,876 

88,082 

233,767 

379,081 

286,261 

144,267 
80,379 

4,735 
1,291 



130,469 

1,776 

6,787 

36,832 

38,653 

27,231 

14,761 

4,266 

=1 

194 

= 30 



5,020 
6,906 
17,403 
9,889 
2,934 

777 
99 



43,079 1,205,822 

45,474 

74,481 

229,316 

373,605 

277,630 

140,780 
59,301 



141,593 

6,140 

8,622 

37,429 

39,940 

28,306 

15,141 
5,321 



Printing, publishing, and allied industries 



28,473 

2,579 
1,972 
6,211 
10,430 
5,604 

1,449 

215 

10 

2 

1 



714,569 

37,817 

14,824 

81,017 

190,892 

220,976 

129,863 

36,994 

1,649 

537 



112,640 

=8,517 
1,166 
12,270 
38,572 
39,373 

23,107 

5,998 

445 

232 

= 6 



23,236 

1,165 
1,569 
5,067 
9,219 
4,708 

1,342 

161 

3 

2 



673,556 

12,129 
13,993 
78,633 
137,527 
216,583 

127,971 

34,912 

1,266 

537 



Manufacturing — Continued 



Machinery, except electric 



651,675 
38,985 

91,902 
143,399 
160,537 

154,284 
57,063 
1,197 



99,491 

=7,858 
(^) 
3,114 
28,349 
32,923 

26,601 

10,011 

531 



17,597 

{') 

(') 
3,756 
6,761 
4,182 

1,190 

190 

5 



592,065 

(.') 

75,341 
140,039 
156,008 

147,425 
56,862 
1,162 



112,667 

(=) 
( = ) 

10,147 
29,857 
34,043 

26,749 

10,058 

580 



Other manufacturing 



62,564 

5,244 

4,743 

15,819 

21,081 

11,678 

3,421 

533 

37 

2 

1 



2,152,261 

139,198 
54,872 
246,223 
474,201 
565,376 

487,902 

154,714 

28,477 

36 

1,257 



237,295 

=7,775 
1,924 
24,755 
56,965 
76,556 

61,890 

20,120 

2,768 

15 

77 



47,700 

2,422 
3,633 
12,030 
16,518 
9,539 

3,064 

415 

27 

1 



58,837 

35,276 

222,483 

455,009 

555,353 

473,576 

150,634 

26,033 

35 

1,257 



Transportation, communication, electric, gas, and sanitary services 



4,969,273 

511,682 

286,077 

1,297,371 

1,336,619 

774,156 

642,971 

112,251 

7,219 

559 

373 



694,347 

=25,547 
31,721 
191,525 

240,621 
156,834 

84,371 

14,337 

603 

146 

=264 



250,934 

20,434 
31,161 
96,015 
76,016 
22,159 

4,692 

441 

13 

3 



4,135,054 

146,467 

214,719 

1,047,151 

1,249,670 

731,775 

630,337 

109,739 

4,089 

557 



736,612 

14,409 

37,612 

209, 544 

257,167 

163,070 

83,201 

15,396 

1,035 

178 



Transportation 



290,745 

32,775 

34,725 

107,047 

86,992 

23,512 

5,037 

557 

39 

7 

4 



4,710,805 

495,452 

280,619 

1,237,157 

1,259,743 

724,297 

604,404 

103,223 

5,021 

559 

330 



640,270 

=24,189 
30,399 
178,835 
224,160 
140,560 

77,323 

12,972 

245 

146 

=236 



236,830 

19,528 

30,029 

90,959 

71,251 

20,203 

4,341 

396 

10 

3 



3,391,711 

138,746 

209,261 

988,253 

1,173,830 

682,403 

595,176 

101,332 

2,148 

557 



Transportation, coimiunication, electric, gas, and sanitary services — Continued 



Transportation — Continued 



Motor freight transportation and warehousing, terminals, and 
related services 



213,704 

25,216 
24,204 
78,972 
64,825 

16,930 

3,177 
321 



3,831,335 

421,044 
231,889 
939,158 
1,067,072 
535,469 

495,362 

37,997 

2,783 

556 



483,322 

=22 , 530 
18,772 
130,287 
185,530 
109,109 

56,293 
10,623 



171,951 

14,421 
20,012 
66,123 
53,137 
14, 898 

3,007 

298 

3 

2 



3,225,715 

111,312 

168,138 
832,028 
938,849 
545,474 

491,957 

37,141 

210 

556 



553,415 

10,021 
24,194 
145,757 
197,016 
113,255 

57,138 

10,705 

102 

177 



Other transportation 



77,041 

7,559 
10,521 
28,075 
22,167 

6,532 

1,910 

236 

32 

5 



879,470 

74,408 
48,730 
297,999 
192,671 
133,828 

109,042 

15,226 

2,233 

3 

330 



151,948 

=1,609 
11,627 
43,598 
38,580 
31,451 

21,030 

2,349 

189 

=31 

=236 



64,879 

5,207 
10,017 
24,846 
18,064 

5,305 

1,334 
98 



665,996 

27,434 
41,073 
156,230 
184,931 
136,929 

103,219 

14,191 

1,938 

1 



765,628 
12,409 
16,979 
104,351 
204,900 
213,680 

158,181 

49,823 

4,778 

450 

77 



49,571 

5,385 
12,082 
14,292 

14,724 

2,103 

209 



125,716 

404 

1,337 

13,521 

33,947 

40,118 

23,536 

6,439 

682 

232 



264,993 

3,794 
4,112 
29,233 
60,798 
79,348 

63,396 

21,011 

3,159 

15 
77 



729,144 

13,822 

36,290 

196,850 

240,183 

146,484 

80,813 

13,896 

628 

178 



170,729 

3,801 
12,096 
51,093 
43,167 
33,229 

23,625 

3,191 

526 

. 1 



74 



U. S. BUSINESS TAX RETURNS. 1963 



SOLE PROPRIETORSHIPS 

Table 8 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY ADJUSTED GROSS INCOME, FOR SELECTED INDUSTRIES— Continued 



Adjusted gross income 



Businesses with and without 
net profit 



Number of 
businesses 



Business 
receipts 
(Thouatnd 
dollarm) 



Net profit 

(less loss) 

(Thoutand 

doll era) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thouatnd 
dollar a) 



Net profit 



(Tlwuamtd 
dollara) 



Businesses with and without 
net profit 



Number of 
businesses 



ijusiiiess 
receipts 

(Thouaand 
dollara) 



Net profit 
(less loss) 

(Thouamd 
dollara) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Ttouaartd 
dollara) 



Transportation, communication, electric, gas, 4 sanitaiy services — Con 



Wholesale and retail trade 



Communication, electric, gas, and sanitaiy services 



Total 

Under $1,000' 

il.OOO under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $l,0OO> 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000 

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

Footnotes at end of table. 



16,358 
1,113 
1,132 
5,<;49 
6,009 
2,158 

i30 

61 

5 



258,473 
16,230 
5,458 
60, 214 
76,876 
49, 859 

38, 567 
9,028 
2,198 



54,077 

2 1,358 
1,322 
12,640 
16,461 
16, 274 

7,043 

1,365 

358 



14,104 

(^) 

1,132 

5,046 

4,765 

1,956 

351 

45 

3 



243,343 

(') 

5,458 
58, 893 
75,840 
49, 372 

35,711 
8,407 
1,941 



57,468 

(') 
1,322 
12,694 
16,984 
16, 586 

7,388 

1,500 

407 



1, 836, 746 
227, 252 
180, 639 
558,993 
575, 324 
230, 390 

58,898 

5,027 

198 

16 

9 



89,775,198 
7, 200, 134 
3,995,560 
18,003,138 
25, 190, 682 
20,638,485 

12,445,717 

2,137,015 

159, U5 

3,205 

2,127 



5,807,485 
'269, 803 
129,418 
1,031,304 
1,985,262 
1, 749, 711 

1,017,821 

158,417 

4,530 

294 

531 



113, 167 
147, 920 
468, 739 
490, 828 
204, 895 

53, 530 

4,261 

112 

2 

3 



80, 571, 901 
2, 282, 521 
3,169,253 

16,433,696 
24, 129, 308 
20, 168, 391 

12,161,611 

2, 074, 565 

148,738 

2,618 

1,200 



Wholesale and retail trade — Continued 



wholesale trade 



324,392 

25, 896 
23,674 
85, 381 
IC'7,742 
58, 768 

20,683 

2,166 

76 

3 

3 



17,916,959 1,516,269 275,340 16,702,226 1,610,665 



1, 089, 
362, 

2, 785, 

3, 850, 
4,839, 

3,955, 

910, 

117, 

2, 

1, 



700 
385 
916 
904 
982 

865 
595 
499 
741 
372 



'28, 139 
16, 248 
174, 842 
410,668 
477, 911 

383,053 

80,129 

2,528 

437 

592 



13,585 
18, 957 
73, 018 
96,036 
52,407 

19, 333 

1,951 

50 

2 

1 



367, C81 

294,799 

2, 61C, 371 

3,747,406 

4, 778, 614 

3,898,440 
836,942 
114, 763 

2,618 
1,192 



14, 508 

21,494 

191, 773 

421, 507 

488, 614 

386,785 

81, 541 

2,813 

604 

1,026 



Groceries and related products 



47,338 4,849,338 



3,663 

3,003 

14,431 

16, 654 

7,062 

2,268 

245 

12 



277, 176 
78,694 

838,696 
1, 285, 588 
1,298,383 

826,753 

237,957 

6,091 



211,409 

'5,337 
2,177 
35,627 
70, 216 
56,468 

42,959 

8,919 

380 



42, 1C3 

1,320 
2,398 
13, 587 
15,843 
6,598 

2,135 
214 



4,489,152 

31,659 

66,452 

768,389 

1, 270, 142 

1, 2^4, 131 

826,081 

227,749 

4,549 



Wholesale trade — Continued 



Farm products — raw materials 



16, 874 

3,077 
1,715 
5,583 
3,957 
1,697 

707 
130 



357, 840 
53, 547 
656, 837 
438, 842 
385, 179 

320, 229 
119, 990 
99, 112 



48,561 

'617 
1,502 
5,645 
15, 283 
11,684 

11,479 

3,450 

565 



13,566 

1,713 

1,413 

4,473 

3,655 

1,565 

630 

111 

6 



209, 897 
47,539 
627,584 
424, 380 
383,633 
301,009 
118,997 
99,089 



57, 941 

3,187 
1,570 
8,886 
15, 733 
12, 219 

12,040 

3,735 

571 



Other wholesale trade 



260,180 

19,156 
18,956 
65, 367 
87,131 
50,009 

17,708 

1,791 

57 

3 

2 



10,635,868 1,258,299 



454,684 

230, 144 

1, 290, 383 

2,126,474 

3,156,420 

2,808,883 

552,648 

12,296 

2,741 

1,195 



'22, 185 
12,569 
133, 570 
325, 169 
409,759 

328,615 

67,760 

1,583 

437 

1,022 



219,671 10,000,346 



10, 552 
15,146 
54, 958 
76, 538 
44,244 

16, 568 

1,626 

36 

2 



125, 525 

180,808 

1, 214, 398 

2,052,884 

3, 100, 850 

2,771,350 

540, 196 

11,125 

2,618 

1,192 



Retail trade 



1,471,400 

196,251 
154, 622 
462, 749 
454,932 
164, 195 

35,847 

2,623 

114 

12 

5 



69,200,711 
5,863,547 
3,593,723 
14, 850, 621 
20, 790, 103 
14, 997, 980 

7, 949, 522 

1, 117, 195 

37,453 

447 

110 



4, 121, 256 

'235,450 

112, 148 

838,073 

1,530,052 

1, 209, 142 

595, 780 

70, 067 

1,619 

^138 

'37 



1, 176, 295 

97,024 
127,523 
386, 898 
384, 614 

145,990 

32,072 

2,110 
57 



61,476,755 
1,819,017 
2, 841, 682 
13, 521, 755 
19, 844, 829 
14, 597, 785 

7,737,475 

1,034,142 

30,062 



4, 650, 897 

65, 538 

145, 307 

928, 724 

1, 592, Ul 

1, 235, 247 

608, 257 

73,481 

2,211 



Building materials, hardware, and farm equifment 



57, 606 

7,527 
4,830 
15,213 
19, 022 
8,337 

2,457 
213 



298,963 
121, 736 
764,644 
993, 264 
938,484 

525,787 

77,117 

562 



200,480 

'18,245 
2,246 
27,868 
72,982 
68,684 

40,114 

6,811 

20 



43,546 

2,042 
3,316 
12,647 
15,871 
7,309 

2,172 
183 



74,427 

76,081 

673, 330 

930,025 

904, 945 

510,603 

75,906 

482 



Retail trade — Continued 



Building materials, hardware, and farm equipment — Continued 



21,615 

2,665 
1,737 
4,686 
7,676 
3,660 

1,069 

119 

3 



Building materials dealers 



1,325,656 
122, 837 
58,097 
213,094 
332, 569 
314,912 

243, 335 

40,479 

333 



78, 570 

'6,431 
695 
6,170 
26,095 
27, 603 

20,511 
3,937 



15,515 

(') 

1,132 

3,330 

6,061 

3,096 

979 

107 

2 



1, 124, 764 

(') 

33, 243 
137,972 
316, 837 
297,230 

239, 73^ 

40, 253 

253 



94,137 

1,427 

9,412 

28, 226 

29,769 

20, 827 

4,068 

17 



Hardware stores 



24,804 
3,254 
2,365 
7,500 
7,770 
2,935 

871 
57 
2 



1,125,681 

70,411 

34,968 

236, 225 

379,407 

267, 353 

119, 172 

17,927 

218 



86,123 

'6,127 
1,292 
18,964 

34,779 
24,793 

10,864 
1,530 



20, 221 

1,030 
1,653 

7,097 
6,963 
2,637 

742 

42 

2 



1,036,809 
25,959 
25,304 
231, 55-' 
362,311 
261,744 

112,206 
17, 510 

218 



Retail trade — Continued 



Building materials, hardware, and farm equipment — Continued 



Farm equipment dealers 



11,187 

1,608 

O) 

3,027 

3,576 

1,692 

517 

37 

2 



105,715 

('5 
315,325 
281.288 
356,219 

163, 280 

18, 711 

11 



35,787 
'5,687 
(^5 
2,734 
12, 108 
16, 288 

8,739 

1,344 

2 



7,810 

(^) 
(') 
2,220 

2,847 
1,526 

451 

34 

2 



(^) 

(') 
254, 301 
250, 827 
345, 971 

158,659 

18,138 

U 



49,060 

(') 

(') 

7,639 
13,261 
16,497 

9,029 

1,404 

2 



General merchandise stores 



148,732 

19, 374 
16,242 
43, 324 
51,868 
14,865 

2,381 

171 
6 

1 



3,324,792 

310, 625 
229,000 
794,038 
1,002,236 
624,435 

305,098 

59,023 

333 

4 



252, 146 

'8,681 
11,623 
64,176 
97,595 
56, 516 

27, 839 

3,086 

'3 



lie, 862 

12,658 
13,430 
35,709 
41,509 
11,313 

2,021 
128 



2,998,853 

149,270 
197,752 
734,410 
966,545 
597,046 

295,692 

57, 862 

236 



U. S. BUSINESS TAX RETURNS, 1963 75 

SOLE PROPRIETORSHIPS 

Table 8 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY ADJUSTED GROSS INCOME, FOR SELECTED INDUSTRIES— Continued 



Adjusted gross income 



Number of 
businesses 



Businesses with and without 
net profit 



Business 
receipts 

dolUrg) 



Net profit 
(less loss) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thoustttd 
doJiars; 



Net profit 

CThounBld 



Businesses with and without 
net profit 



Number of 
businesses 



Business 
receipts 

(Thou send 
dollars) 



Net profit 
(less loss) 
( Thousand 
dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thouavtd 



Net profit 

(Thousand 
dollars) 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Food stores 



Total 

Under $l,000i 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $2C,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Footnotes at end of table. 



278, 228 

4^,853 

36, 116 

95, 690 

77, 280 

20,47i 

3,531 

279 

5 



15, 673, 363 

1, 537, 154 

832, 850 

3, 799, 783 

5,095,515 

2, 739, 071 

1,4^40,406 

227,498 

1,086 



739, 705 

^32,762 

32,564 
197, 040 
298,325 
168, 066 
66, 911 
8,520 
141 



234, 532 

25, 010 

31, 879 
84, 837 
69, 913 
19, 280 
3,354 
256 
3 



14, 012, 649 

478,976 

723, 670 

3, 609, 224 

4,843,074 

2, 706, 757 

1, 430, 159 

219, 835 

954 



811,297 

15,117 

36, 377 

208, 456 

305,096 

170, 031 

67,479 

8,593 

148 



Food stores — Continued 



Other food stores 



44,618 

5,671 
4,159 
15,179 
15,043 
4,082 

440 
43 



95,321 
68, 748 
264, 289 
439, 739 
196, 241 

83,481 

19, 254 

432 



108, 726 

^993 

3,054 

26, 674 

47,460 

25, 192 

6,436 
770 
133 



37,891 

4,034 
3,655 
13,038 
13,126 
3,617 

383 

37 

1 



52,227 

64,080 

251, 306 

432, 329 

189, 787 

83, 147 

19, 242 

432 



118,965 

3,509 

4,115 

28, 737 

48,991 

26, 232 

6,470 
778 
133 



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



233, 610 
39, 182 
31,957 
80, 511 
62, 237 
16, 392 
3,091 
236 
4 



14, 505, 858 

1,4*1,833 

764, 102 

3,535,494 

4, 655, 776 

2, 542, 830 

1, 356, 925 

208, 244 

654 



630, 979 

^31 .769 

29,510 

171, 266 

250, 865 

142, 874 

60,475 

7,750 

8 



196, 641 

20,976 

28, 224 

71,799 

56, 787 

15,663 

2,971 

219 

2 



12,920,099 

426, 749 

659, 590 

3, 357, 918 

4, 410, 745 

2,516,970 

1, 347, 012 

200, 593 

522 



Automotive dealers and gasoline service stations 



272, 458 

30,239 
25, 296 
95, 079 
86, 925 
28, 568 

5,856 

465 

27 

2 

1 



20, 947, 293 

1,499,453 
1, 226, 513 
4, 585, 669 
6,433,426 
4,468,387 

2,333,368 

379, 149 

21,298 

25 

5 



826, 424 

^47, 035 
10, 506 
173, 337 
335,984 
236, 487 

102,951 

13, 756 

457 

29 

^10 



216,925 

11, 723 
18, 536 
79,711 
75, 300 
26, 111 
5,160 
375 



18, 539, 759 

379,485 

896, 603 

4,158,071 

6, 192, 889 

4, 308, 608 

2, 220, 667 

367, 942 
15, 494 



Automotive dealers and gasoline service stations — Continued 



Automobile and truck dealers 



42,963 

5,763 
4,541 
11, 371 
12, 161 

6,174 

2,680 
260 
13 



6,808,756 

563,305 

469, 199 

705, 401 

1,321,851 

1,758,151 

1,662,485 
309, 251 

19,113 



157, 387 

2 18, 590 
411 
16, 354 
35, 368 
54, 689 

58,939 
9,638 

578 



30, 871 

1,560 
2,725 
8,949 
9,235 
5,644 

2,523 
229 



5, 797, 965 

79, 073 

301, 824 

593, 146 

1, 257, 970 

1, 668, 830 

1, 582, 864 

300^ 199 

14, 059 



Automotive dealers and gasoline service stations — Continued 



Tire, batteiy, and accessory dealers, and automotive dealers, 
not elsewhere classified 



27, 854 

3,425 
2,119 
7,219 
8,711 
5,050 

1,224 

94 
9 
2 

1 



1, 557, 019 

116, 017 
65, 220 
280, 449 
426, 588 
407, 077 

231, 856 

27,864 

1,918 

25 

5 



98, 605 

^10,354 

566 
16, 090 
35,088 
37, 605 

17, 597 

2,108 

'76 

=9 

=^10 



21, 218 

775 
1,312 
6,289 
7,299 
4,483 

994 

64 

2 



13,024 

46, 710 

259, 099 

409, 937 

400, 269 

224,444 

26,812 

1,327 



115, 237 

704 

1,707 

15,642 

36, 590 

38, 503 

18, 799 

2,259 

33 



F^imiture, home furnishings, and equipment stores 



79,784 

8,265 
6,076 
25, 568 
24, 685 
11, 635 

3,232 

311 
7 
3 
2 



3,721,076 

345,786 
123,077 
683,470 
1, 076, 650 
900, 549 

521,782 

68, 693 

765 

296 



291,593 

^20, 040 
4,936 
55,952 
98, 522 
91,941 

53, 254 

7,049 

38 

260 

1 



65, 361 

3,153 
4,966 
21,936 
21, 837 
10, 330 

2,835 
248 



3, 291, 051 

89, 327 

101, 787 

597, 792 

1, 040, 771 

888, 289 

505, 603 

66, 751 

723 



324, 957 

2,661 

6,349 

60, 056 

101, 072 

93, 302 

54, 231 

7,242 

43 



Drug stores and proprietary stores 



29, 302 

2,076 
1,110 
3,554 
9,073 
9,518 

3,871 

98 

2 



157,027 
34,665 
168, 302 
603, 660 
987,099 

642,648 

29,723 

488 



248,455 

^8,962 

648 

7,023 

50, 141 

107, 243 

88, 590 

3,744 

28 



25,758 

(=) 

(') 
2,746 
8,568 
9,186 

3,f V 



(') 

(5) 
145, 537 
587, 197 
983, 174 

640, 086 

29,696 

488 



262, 001 

(') 
(^) 

9,190 

50,923 

107, 714 

38, 696 

3,746 
2B 



Gasoline service stations 



201, 641 

21,051 
18,636 
76,489 
66, 053 
17,344 

1,952 

111 

5 



12, 581, 518 

820,131 

692,094 

3, 599, 319 

4, 684, 987 

2, 303, 159 

439, 027 

42,034 

267 



570,432 

^18, 091 
9,529 
140, 893 
265, 528 
144, 193 

26, 415 

2,010 

245 



164, 836 

9,388 
14, 499 
64,473 
58, 766 
15, 984 

1,643 

82 

1 



287, 388 

548, 069 

1, 305, 826 

, 524, 962 

I, 239, 509 

413, 359 

40, 931 

108 



Apparel and accessory stores 



59,403 

6,499 
4,070 
15,586 
19, 708 
10, 850 

2,530 

152 

7 



147, 719 
56, 299 
452, 138 
691, 153 
824,834 

404, 616 
33, 308 
1,062 



227, 121 

^8,603 
2,934 
31,471 
68, 482 
87, 697 

41,653 

3,460 

27 



48, 685 

2,527 
3,565 
13, 243 
16, 659 
10, 253 

2,313 
121 



49,544 
44,062 
399, 662 
648,034 
813, 334 

398, 046 

32,448 

1,054 



Eating and drinking places 



292, 141 

48, 306 
36, 980 
94, 882 
81,113 
25, 887 

4,129 
326 
17 

1 



8, 699, 564 

1,080,812 
642, 602 
2, 060, 923 
2, 635, 810 
1, 559, 814 

635, 562 

80, 039 

3,985 

17 



663, 347 

^65, 079 
28,423 
160,970 
279, 733 
185,958 

65,006 

8,165 

181 

^10 



226,621 
24, 354 
30, 882 
75, 177 
69,352 
22, 874 
3,729 
245 



7,432,445 

380,513 

543, 190 

1, 812, 773 

2, 490, 783 

1, 503, 820 

622, 519 
75, 289 
3,558 



Liquor stores 



23, 319 

2,018 
1,514 
5,976 
7,366 
4,777 

1,530 
134 



106, 350 
90, 190 
310, 860 
400, 725 
500, 202 

304,643 

65,468 

325 



118, 564 

=^831 

1,041 

11, 583 

33, 585 

39,483 

28, 518 
5,189 



20,324 

1,312 

1,211 
5,269 
6,458 
4,479 

1,467 

126 

2 



1, 581, 627 

58, 154 
32, 567 
248, 235 
384, 249 
490, 387 

302, 821 

65,013 

201 



692,332 

11, 608 

32, 262 

179, 719 

256, 105 

143, 799 

61,009 

7,815 

15 



934, 545 

7,769 
21, 243 
192, 258 
350, 688 
241, 436 

105,421 

15, 001 

729 



629, 171 

5,417 

16, 748 

154,097 

276, 008 

147, 379 

27,411 

2,106 

5 



248, 325 

2,000 

3,522 

35,462 

72, 618 

88, 655 

42, 363 

3,666 

39 



796, 619 

16, 505 
37, 928 
183,817 
291, 335 
190,987 

67, 012 

8,737 

298 



125, 563 

1,709 

1,432 

14, 180 

34,359 

40,071 

28, 606 

5,202 

4 



258-562 O - 67 - 



76 U. S. BUSINESS TAX RETURNS, 1963 

SOLE PROPRIETORSHIPS 

Table 8 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY ADJUSTED GROSS INCOME, FOR SELECTED INDUSTRIES— Con tlnued 



Adjusted gross income 



Businesses with end without 
net profit 



Number of 
businesses 



Business 
receipts 

(Thouiind 
dalUri) 



Net profit 
(less loss) 



(Thousmd 
doll»rt) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thouttnd 
doltara) 



Net profit 



doltmra) 



Businesses with and without 
net profit 



Number of 
businesses 



Business 
receipts 

{ ThouMMtd 
doltmrm) 



Net profit 
(less loss] 



BusinesseE with net profit 



Number of 
businesses 



Business 
receipts 

(Thaua^nd 



Net profit 

(Thoitttwtd 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Other retail trade 



Total 

Under $1,000' 

$1,000 under *2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 uhder $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000> 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000... 
4500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000 

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

Footnotes at end of table. 



230, 427 

26,094 
22,388 
67, 877 
77,942 
29, 284 

6,330 

474 

32 

4 

2 



6, 100, 558 

379, 658 

236, 796 

1, 230, 794 

1,857,664 

1,455,105 

835, 612 

97, 177 

7,554 

101 

97 



553,421 

^25,212 
17, 227 
107, 753 
194, 703 
167, 067 

80,944 

10, 287 

734 

^54 

228 



177, 681 

U,840 
18,835 
55, 533 
59, 147 
24, 805 

5,174 
332 

15 



5,560,934 

146, 314 

198, 161 

1, 142, 221 

1, 761, 262 

1,401,425 

811, 279 
93,400 
6,872 



624,817 

9,041 
20, 190 
120, 132 
206,980 
171,991 

84, 716 

10,918 

849 



Wholesale and retail trade not allocable 



40,954 

5,105 
2,343 
10, 863 
12,600 
7,427 

2,368 
238 

8 

1 
1 



2, 657, 528 

246, 887 
39,447 
366, 601 
549, 675 
800, 523 

540, 330 

109, 225 

4,178 

17 

645 



167, 960 

'6, 214 
1,022 
18,389 
44,542 
62, 658 

38,988 

8,221 

383 

'5 

^24 



31, 822 

2,558 
1,435 
6,823 

IC, 178 
6,498 

2,125 

200 

5 



2,392,920 

96, 423 
32,772 
301, 570 
537, 073 
791,992 

525, 696 

103,481 

3,913 



183,926 

1,721 

1,662 

21,740 

46,130 

63,857 

39,915 

8,401 

500 



Finance, insurance, and real estate 



506, 111 

36,421 
32,479 
106,447 
175,713 
113, 821 

35,315 

4,565 

300 

30 

20 



5,467,484 

266, 321 

142, 817 

553, 168 

1, 248, 797 

1, 721, 918 

1, 221, 404 

279, 138 

26, 178 

3,012 

4,731 



1,781,505 

^42,235 
26,433 
171, 583 
475, 726 
640,314 

416, 157 

87,064 

6,913 

^606 



156 



412, 396 

20,431 
26, 962 
87,970 
142,750 
99, 518 

30,957 

3,585 

199 

13 

11 



5,033,077 

84,454 

126,990 

512, 650 

1,174,423 

1, 652, 144 

1; 192, 860 

266, 140 

22, 174 

505 

737 



1,922,059 

18,992 

29,825 

186,495 

498, 802 

654, 709 

430, 702 

93,251 

8,589 

229 

465 



Security and commodity brokers, dealers, exchanges, and services 



18,438 
889 

(') 
3,049 
6,781 
4,584 

1,764 

479 

55 



377, 758 
34,719 

(') 
11,326 
59, 058 
50,954 

160, 635 

52, 094 

4,670 

739 

103 



'3,714 

4,679 
18,215 
17, 519 

22,321 

13, 306 

2,684 

31 

94 



15,033 

(') 

(') 
2,545 
5,537 
3,753 

1,653 

408 

42 

6 

1 



337,073 

(') 

(') 
10,864 
57, 679 
50, 305 

160,003 

49,614 

4,582 

99 

103 



Finance, insurance, and real estate — Continued 



Insurance agents, brokers, and service 



168, 376 

5,840 

7,624 

32,925 

67, 714 
40,980 

11, 996 

1,235 

56 



1, 878, 305 

50, 272 

21, 071 

159,423 

448, 521 

679,929 

411, 074 

103,438 

4,463 

102 

12 



762, 926 

=91 

7,510 

54,953 

205,473 

277,830 

178, 689 

36, 285 

2,238 

28 

11 



149, 611 

3,868 
7,018 
28,700 
59,499 
37, 859 

11,473 

1,136 

52 



1,786,168 

34,322 
20,446 
152,419 
431, 254 
631,915 

408,434 

102, 631 

4,433 

102 

12 



780, 601 

5,156 

7,731 

57, 810 

210,283 

281, 260 

179, 498 

36, 575 

2,247 

28 

11 



Real estate 



313,227 

29, 212 
23, 824 
69, 868 
100, 671 
66,389 

20,505 

2,559 

167 

19 

13 



179, 924 
118,073 
379, 696 
724,901 
961, 220 

615,711 

Ul,351 

15, 097 

2,163 

3,876 



910, 586 

^36,391 
18,516 
110, 745 
245, 298 
333,052 

206, 065 

32,804 

787 

'397 

87 



242,732 

15, 898 
19,115 
56, 220 
76, 369 
56, 237 
16,991 
1,804 



2,817,386 1,019,439 



48,642 
103,452 
346,648 
669, 506 
942, 535 

592, 327 
102,022 

11,305 
304 
445 



Finance, insurance, and real estate — Continued 



Real estate — Continued 



Real estate operators (except developers) and lessors of buildings 



22,451 

3,601 
1,435 
5,348 
6,646 
3,151 

1,641 

380 

36 

6 



2U, 525 

35,374 
6,134 
33, 187 
52, 654 
32, 558 

32, 356 

13,964 

3,050 

1,933 

315 



^3,895 

'25,233 

612 

2,921 

5,813 

5,247 

6,572 

879 

'227 

'430 

'49 



1,448 
('5 
3,229 
3,734 
1,924 

1,153 

212 

16 

1 

1 



145,268 
5,437 

(3) 
25,044 
42, 247 
27, 680 

27, 178 

9,987 

1,193 

142 

126 



1,091 
('5 
5,655 
7,560 
7,135 

8,600 

2,634 

347 

47 

15 



Finance, insurance, and real estate — Continued 



Other finance, insurance, and real estate 



6,070 

480 

(^) 

(') 
1,547 
1,866 

1,050 

292 

22 

1 

3 



99,209 

1,406 

(') 

(') 
16, 317 
29,615 

33,984 
12, 255 

1,948 



32, 549 
'2,039 
(=i 
(') 
6,740 
11,913 

9,062 

4,669 

1,204 

'268 

'36 



5,020 

(^) 

(') 

(') 
1,345 
1,669 

840 

237 

16 



92,450 

(^) 

(') 

(') 
15,964 
27,389 

32,096 

11, 673 
1,854 



38,656 

(') 
V) 
(') 
6,763 
12,220 

11, 756 
5,014 
1,287 



Other real estate 



29C,T76 

25,411 
22,389 
64,520 
94, 025 
63,236 

18,864 

2,179 

129 

U 



2, 898, 667 

144, 550 
109, 939 
346, 709 
672, 247 
928, 662 

563,355 

97,387 

12,047 

230 

3,561 



914,481 

'11, 158 
17,904 
107, 824 
239,485 
327, 805 

199, 513 

31, 925 

1,014 

33 

136 



230, 286 

14,450 
18, 387 
52,991 
72, 635 
54,313 

15,838 

1,592 

73 

3 



2,672,118 985,510 



43,205 

97, 218 
321, 804 
627, 259 
914, 855 

565, 149 

92, 035 

10, U2 

162 

319 



178, 319 
160, 591 
544, 946 
701, 748 
361, 558 

173,424 

23,584 

920 

69 

37 



27,095,434 

1, 424, 102 
685,529 
3,768,239 
5,951,344 
6,374,434 

6,702,943 

1,651,300 

105,084 

9,111 

23,346 



9,528,995 

'55,666 

155,390 

974, 379 

1, 762, 393 

2, 380, 077 

3, 341, 659 

938,983 

29,122 

1,156 

1,724 



1, 874, 384 

122, 515 

159, 828 

470, 674 

600,829 

338, 590 

160, 301 

21,056 

546 

33 

12 



25,222,511 

469, 412 

768,770 

3, 516, 099 

5,671,965 

6, 258, 153 

6, 620, 003 
1, 806, 093 

69,049 
7,739 

15,228 



Services — Continued 



Hotels, rooming houses, camps, and other lodging places 



125,056 

31,216 
18,246 
33,611 
26,884 
9,957 

2,568 

338 

31 

2 

3 



254,913 
139, 863 
351, 063 
353, 520 
209, 731 

128,460 

25, 619 

7,890 

228 

1,148 



104,733 

'36,763 
5,809 
32,113 
46,796 
38,043 

16, 808 

2,555 

'395 

13 
'226 



81,201 

16, 336 
12, 601 
23,567 
19,646 

7,177 

1,687 

175 

11 

1 



1,101,214 

76,910 
102, 374 
295, 826 
306,726 
IB"?, 523 

103,979 

20, 980 

6,678 

218 



199,119 

10, 251 
14, 196 
45,945 
59, 610 
42,826 

21, 726 

4,056 

488 

21 



Personal services 



523,291 

56, 145 
59,352 
175,091 
163, 277 
43, 555 

5,498 

358 

14 

1 



4,548,432 

268, 345 

252,136 

1, 167, 197 

1, 527, 312 

937, 674 

347,994 

44,751 

2,823 



1,619 

54,260 

343,970 

457, 312 

220,565 

81,137 

9,432 

661 

'1 



464,293 
44,054 
54,132 
159, 406 
162, 706 
38, 935 

4,788 
263 



4,189,452 

U6, 575 

215,495 

1,096,732 

1,460,897 

909,831 

343, 246 

44,125 

2,551 



83,363 

(') 
(') 
4,849 
19,112 
18,184 

23,223 

13,723 

2,783 

82 

94 



12,945 
21,415 
122, 583 
262,644 
343,045 

216,225 

37,939 

2,272 

119 

252 



11,654 

20,570 

116,928 

255, 084 

335,910 

207,625 

35, 305 

1,925 

72 

237 



9,971,3U 

95, 167 

179,906 

1,038,630 

1, 843, 219 

2,430,318 

3,378,849 

960, 094 

38,519 

2,839 

3,750 



1, 230, 213 

24,095 

60,204 

355,648 

471, 868 

225,042 

82, 721 

9,960 

675 



U. S. BUSINESS TAX RETURNS, 1963 

SOLE PROPRIETORSHIPS 

Table 8 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY ADJUSTED GROSS INCOME, FOR SELECTED INDUSTRIES— Continued 



77 



Businesses with and without 
net profit 



Businesses with net profit 



Adjusted gross income 



Number of 
businesses 



Business 

receipts 

f Thousand 



hitm. 



■; 



Net profit 

(less loss) 

(Thousand 

dollara) 



Nujnber of 
businesses 



Business 

receipts 

(Thousand 



bJiai 



■) 



Net profit 
(Thousand 



Businesses with and without 
net profit 



Number of 
businesses 



Business 
receipts 

( Thousand 
dollars) 



Net profit 
(less loss) 

(Thousnd 
dallarsj 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 
(Thouaand 
dollars) 



(Thouaand 
thllara) 



Services — Continued 



Personal services — Continued 



Laundries, laundry services, cleaning and dyeing plants 



Total 

Under *l,0O0' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000... 
$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

{50,000 under $150,000... 
$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000... 
$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 .- 

$10,000 under $20,000 

$20,000 under $50,000 

{50,000 under $150,000. •• 
.$150,000 under $500,000.. 
$500,000 under $l,000,00u 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000 

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

Footnotes at end of table. 



90,950 

11,470 
10,113 
33,465 
26,466 

7,997 

1,363 

73 
3 



1. 437, 
118, 
94, 
407, 
377, 
319, 

110, 
1, 



185, 878 

^11, 270 
4,594 
61,959 
67,929 
44,831 

17,113 

703 

19 



70,449 

5,980 
7,893 
28, 398 
20,479 
6,535 

1,129 

33 

2 



1,219,010 

33, 170 

63, 251 

360, 690 

344,771 

300,317 

107, 212 

9,565 

34 



223,352 

3,639 

9,397 

68, 232 

76, 333 

46,930 

17, 733 

1,067 

21 



310, 053 

28, 187 
32,092 
105, 752 
119, 089 
23,942 

935 
52 



Beauty and barber shops 



1,914,129 

87, 791 
94, 281 
541, 527 
823, 337 
323,126 

39, 737 
3,742 

588 



686, 820 

10,445 
34,397 
218, 737 
313,200 

101, 165 

8,135 
587 
154 



286, 007 

23,949 
29,965 
98, 587 
110, 089 
22, 548 

825 

41 

3 



1, 835, 171 

54,848 
91, 077 
523, 381 
803, 737 
318,822 

39,117 

3,611 

578 



Services — Cont inued 



Personal services — Continued 



Other personal services 



122, 288 

16,488 
17, 147 
35,874 
37, 722 
11, 616 

3,200 
233 



1, 196, 538 

62,250 
63,684 
218, 216 
326,397 
294, 798 

198, 227 

31,022 

1,944 



296,457 

2,644 
15, 269 
63,274 
76, 183 
74, 569 

55,889 

8,142 

488 

^1 



107, 837 

14, 125 
16, 274 
32,421 
32,138 
9,852 

2,834 
189 



28, 557 

61, 167 

212, 661 

312, 389 

290, 692 

196,917 

30,949 

1,939 



308, 833 

6,599 
15,937 
65,478 
79,187 
76, 212 

56,641 

8,283 

496 



Business services 



235, 528 

13,371 
16, 536 
54,765 
89, 225 
46,980 

15,698 

1,804 

130 

14 

5 



2,353,948 

251,817 
47,820 
327,245 
623, 103 
590,992 

379, 758 

117,475 

12,425 

1,927 

1,386 



643,398 

^6,982 

13,565 

96,155 

203, 782 

189, 196 

116, 235 

28, 143 

2,262 

872 

170 



Services— Continued 



204, 997 

9,864 
15,022 
49,215 
77,823 
40, 679 

10,832 

1,464 

36 

9 

3 



40,749 
45, 114 
311, 576 
593, 038 
576, 569 

371,060 

100, 671 

8,704 

1,921 

1,279 



Automobile and other repair services 



345,959 

32,787 
36,469 
123,030 
124,201 
26,613 

2,659 

189 

8 

2 

1 



4,353,353 

319, 883 

229, 152 

1, 154, 849 

1, 576, 746 

833,784 

206, 060 

20,652 

723 

468 

11, 036 



763,465 

^6, 727 

38, 108 

234,682 

308,688 

146,514 

36,775 

3,238 

19 

63 

2,105 



288, 796 4, 010, 083 



22,215 
33, 790 
106, 339 
101, 188 
22, 765 

2,343 

151 

3 

1 
1 



119, 840 

208, 801 

1,108,403 

1, 517, 834 

824, 468 

199,081 

19, 631 

572 

417 

11, 036 



810, 110 

13,317 
39, 951 
244, 358 
319, 685 
149, 527 

37,474 

3,481 

134 

78 

2,105 



Automobile parking, repair, and services 



Total 



145,081 

14,398 

16,122 

55,483 

45, 592 

11, 586 

1,742 

151 

6 

1 



2, 778, 710 

233, 648 
146,416 
723, 808 
948,513 
563, 311 

148, 068 

13,827 

702 

417 



384,437 

^7, 791 
16, 767 
117, 277 
149,934 
82, 163 

23, 857 

2,111 

41 

78 



124, 621 

9,005 
14, 856 
50, 315 
38,441 
10,393 

1,486 

121 

3 

1 



2, 532, 664 

80,564 
127, 824 
697, 264 
912,408 
559,053 

141, 565 

12, 997 

572 

417 



Services — continued 



Automobile and other repair services — Continued 



Automobile parking, repair, and services — Continued 



Automobile repair shops 



127, 019 

12, 779 
15,012 
50, 674 
39, 112 
8,470 

925 

45 

2 



2, 512, 875 

214,836 
142, 159 
685, 138 
865, 688 
489, 043 

103,040 
7,652 

319 



341,806 

%529 

15,605 

108, 236 

136, 448 

70, 674 

16,174 

1,242 

244 



110, 486 

8,195 
13,746 
46,212 
33, 374 

8,072 

846 
40 

1 



72,722 
123, 567 
659, 507 
841,083 
487, 555 

105,433 

7,652 

263 



361, 633 
5,101 

16, 655 
111,407 
139, 692 

71,064 

16,480 

1,249 

35 



Other automotive services, including rentals 



1,619 
1,110 
4,809 
6,430 
3, U6 

817 
106 



265,835 

18,312 
4,257 
38, 670 
82, 825 
74, 268 

40, 028 

6,175 

383 

417 



42, 631 

^1,262 
1,162 
9,041 

13,4B6 

11,489 

7,683 

369 

85 

78 



14,135 

(^) 

1,110 

4,103 

5,067 

2,321 

640 

81 

2 

1 



234,832 

(^) 
4,257 
37,757 
71, 325 
71,498 

36,132 

5,345 

309 

417 



Services — Continued 



698, 028 
13,857 
34,870 
221,938 
316, 343 
101,900 

8,347 
610 

158 



686,906 

8,519 

15, 367 

100, 688 

210, 716 

195, 930 

120,458 

30,777 

3,348 

905 

198 



409,947 

5,576 

17,817 

121, 118 

154,417 

84, 128 

24, 359 

2,320 

134 

78 



48,264 

1,162 

9,711 

14, 725 

13,064 

7,879 

1,071 

99 

78 



Automobile and other repair services — Continued 



Repair services, except automobile 



200, 873 

13,389 
20,347 
67, 547 
78, 609 
15, 027 

917 

38 

2 

1 
1 



86,235 

82,736 

431,041 

628,233 

270,473 

57,992 

6,825 

21 



379, 028 

1,064 
21,341 
117,405 
158,754 
64,351 

12, 918 
1,127 

^15 
2,105 



164, 175 

13,210 
18,934 
56, 024 
62, 747 
12,372 

857 
30 



39, 276 

30, 977 

411, 139 

605, 426 

265,415 

57, 516 
6,634 



400,163 

7,741 

22,134 

123, 240 

165, 268 

65,399 

13,115 
1,161 



2,105 



Amusement and recreation services, including motion pictures 



118,671 

12, 730 
11, 626 
23,866 
41, 025 
18,441 

4,677 

1,038 

222 

23 

23 



1, 299, 330 

184,138 
62, 698 
182, 179 
335,913 
299, 427 

138, 867 

66, 894 

19,129 

1,715 

3,370 



125, 753 

^20, 534 
6,780 
23,599 
51,343 
43,754 

13,862 
2,989 
^3,320 
2 1,364 
^1,301 



78, 072 

5,782 
9,709 
19, 217 
27,498 

12,767 

2,612 
423 



1,004,620 

37,054 

52, 211 

155, 177 

293, 379 

231, 292 

122, 446 

51,132 

9,372 

444 

1,613 



234, 227 

4,210 
10,545 
39, 506 
70,623 
58, 221 

32, 705 

14, 691 

3,150 

194 

382 



78 

SOLE PROPRIETORSfflPS 

Table 8 , 



U. S. BUSINESS TAX RETURNS, 1963 

—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY ADJUSTED GROSS INCOME, FOR SELECTED INDUSTRIES— Continued 



Adjusted gross income 



Businesses with and without 
net profit 



Number of 
businesses 



Business 
receipts 
(Ihouaand 
doltmrmi 



Net profit 
(less loss) 

(Thouaand 
dotUrm} 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Viouamid 
dollmrm) 



Net profit 



(Thoutand 
dollara) 



Businesses with and without 
net profit 



Number of 
businesses 



Business 

receipts 

( ThouMKtd 

dotUfi) 



Net profit 

(less loss) 

( IJnutend 

dolltft) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thcaaand 
dotlmraj 



Services — Continued 



Total 

Under $1,000' 

$i,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000... 
$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 

Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000... 
$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



Total 

Under $1,000' 

$1,000 under $2,000 

$2,000 under $5,000 

.*5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000... 
$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



393,421 8,881,126 



14, 196 
16,425 
62, 753 
34, 103 
103, 129 

99,134 

13,484 

18-7 



79, 777 

1,041 

1,334 

5,453 

16, 245 

33,960 

20,526 
1,203 



86,633 

7,447 
9,371 
19, 764 
32,589 
15,025 

2,332 

99 



48,028 

1,621 
1,547 
5,471 
15, 169 
17,849 

5,582 

754 

31 



83, 650 

4,174 
4,741 
15,887 
28,041 
22,038 

7,470 

1,180 

111 



Medical services 



68,733 

57,899 

320, 312 

778, 609 

:, 236, 388 

,251,133 
, 137, 128 

30, 540 

373 

11 



4,777,462 

17,394 

19, 577 

144, 101 

345,836 

1,100,709 

2,441,149 

691, 806 

16,701 

179 

IC 



373,355 

10,426 
15, 314 
57, 510 
80,034 
99,573 

97, 201 
13,123 

167 
6 
1 



8,810,338 

49,009 

53,430 

299, 653 

768, 994 

2,228,640 

4,244,496 

1, 135, 342 

30,398 

365 

11 



24,928 
20,308 
148,019 
349,928 
1,104,667 

2,444,655 

693, 254 

16, 814 

207 
10 



Offices of physicians and surgeons 



151,225 

1,098 
1,435 
6,794 
16,012 
42, 528 

71,497 

11,689 

165 

6 

1 



5,010,993 

24,138 
4,915 

37, 267 
162, 342 
884, 198 

2,922,742 

950,904 

24,177 

299 

11 



2,970,482 

14,069 

1,051 

12,107 

70,188 

460, 549 

1,792,830 

604, 402 

15, 145 

Ul 

10 



142,523 

693 

829 

5,089 

14, 196 

40,433 

69,748 

11,384 

146 



22,768 
4,281 

33,851 
158, 253 
879,858 

2,918,218 

949,900 

24, 108 

291 

11 



Services — Continued 



Medical services — Continued 



Offices of dentists and dental surgeons 



2,185,939 1,113,798 



38, 
208, 
862, 

943, 
108, 



630 
671 
,099 
339 
974 

911 

471 

794 

50 



3 
3, 

10, 

432, 

504, 
61 



77,018 

(') 
1,132 
4,443 
15, 506 
33,694 

20, 509 

1,181 

14 

1 



8,245 

31, 700 

206, 985 

862, 236 

943,847 

108, 166 

3,794 

50 



1,116,635 

(') 

3,558 

12,316 

96,716 

432, 536 

504,724 

62,027 

1,121 

29 



Other medical services 



162,419 

12, 057 
13,656 
50, 506 
51, 846 
26,641 

7,111 
592 



1,684, 

32, 

44, 
244, 

407, 
489, 

384, 

77, 

2, 



693, 182 

14,996 
121, 358 
179, 526 
207, 818 

143, 6C9 

25,435 

435 

19 



153,814 

9,195 
13,353 
47, 978 
50,332 
25,446 

6,944 
558 

7 

1 



15, 236 

40,904 

234,102 

403, 756 

486, 546 

382,431 

77,276 

2,496 

24 



Services — Continued 



Educational services 



302,846 

30,069 
22,487 
67,031 
88,094 
62,003 

30, 247 

2,538 

11 



102, 663 

=4, 532 
7,7Q1 
27, 732 
40,091 
21, 833 

8,766 

1,045 

5 



76, 770 

5, 980 
8,577 
18,048 
29,204 
12, 969 

1,910 
77 



267,447 

8,261 
19,941 
65, 162 
83, 147 
60, 119 

28, 181 

2,428 

11 



114,782 

3,151 

8,329 

28, 377 

41, 262 

23,138 

9,403 

1,068 

5 



Legal services 



122, 528 

1,553 

2,242 

11,113 

33,039 

45,030 

25,365 

3,957 

172 

7 



1,985,537 

8,698 

3,338 

66, 289 

261, 519 

618, 189 

740, 835 

264, 242 

13,352 

3,575 



68 

2,627 

19,746 

129,765 

340,818 

426, 576 

145, 214 

7,668 

986 



111,622 

1,023 

1,939 

8,993 

30,383 

41,928 

23,555 

3,662 

133 



3,559 

8,090 
61,959 
258, 730 
613,314 

733,999 

262,844 

12,925 

3,557 



Services — Continued 



Engineering and architectural services 



14,354 


^790 


14, 542 


1,254 


35,733 


11,346 


122,029 


48,442 


207, 734 


79,108 


237,443 


77,499 


114,043 


26, 309 


12, 453 


2,359 


290 


220 



40,306 

1,014 
1,244 
4,866 
12,327 
15,327 

4,863 

639 

23 

3 



734, 977 

3,780 

14, 202 

32,306 

117, 820 

205, 816 

234, 876 

113, 512 

12, 377 

288 



254, 369 

1,367 

1,489 

11, 845 

49, 300 

81,115 

78, 722 

27, 230 

2,563 

238 



.Services — Continued 



Other services 



487, 618 

12,450 
43,305 
46, 510 
131,676 
119, 388 

92,133 
36, 510 

3,615 
391 

1,131 



197,255 

457 

2,017 

15,367 

48,379 

62,299 

47,137 

18,132 

2,328 

155 

984 



59, 604 

3,166 
3,565 
10, 553 
20,376 
15,403 

5,276 

717 

44 

3 

1 



455,394 

6,686 
42,343 
41, 058 
120, 614 
116, 597 

88, 951 

34,331 

3,337 

335 

1,092 



219,074 

1,688 

3,159 

19,955 

53, 988 

67, 595 

49, 601 
19,343 
2,562 

172 
1,011 



Accounting, auditing, and bookkeeping services 



102,431 

3,079 

4,036 

14,395 

42,195 

32, 891 

5,441 
383 

10 
1 



652, 183 

10, 702 
6,789 

49, 772 
152, 823 
258,424 

150,013 

21,398 

2,123 

144 



325, 191 

822 

3,602 

20,568 

81,95" 

137,238 

70,715 

9,620 

634 

33 



94,868 

2,655 
3,935 
12,960 
38,644 
31, 067 

5,234 
362 



639, 327 

6,989 

6,769 

48,247 

150,286 

253,984 

149, 688 

21,097 

2,123 

144 



Nature of business not allocable 



49, 268 

6,253 
6,685 
15, 603 
13,631 
5,366 

1,517 
189 
23 

1 



431, 179 

42, 103 
28,725 
96,836 
105,611 
54,741 

88,145 

U,391 

856 

771 



71,485 

^3,092 

5,747 

19, 322 

23,373 

11,188 

13,169 

2,039 

^231 

2X 



34,120 

3,575 

5,474 
11,322 
8,801 
3,773 
1,069 
99 



385,824 

19,695 
28, 378 
95, 063 
101, 188 
44,585 

84,411 

12,360 

144 



'includes breakeven and deficit adjusted gross income. 

^Net loss exceeds net profit. 

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

NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, 1963 



79 



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82 



U. S. BUSINESS TAX RETURNS, 1963 



INDIVIDUAL INCOME TAX RETURNS WITH SOLE PROPRIETORSHIP BUSINESSES 

Table 12.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH SOLE PROPRIETORSHIP BUSINESSES , ADJUSTED GROSS INCOME, 

INCOME TAX BY SIZE OF ADJUSTED GROSS INCOME 



NET PROFIT. TAXABLE INCOME, AND 



Size of adjusted t^ross income 



Number of 
returns 



Huraber 

of 

buBinesseE 



Adjusted 

gross income 

or deficit 

(Thouamnd 

dollar a) 



Net profit 
(less loss) 



(Thousand 
dollmrm) 



Taxable 
income 



(Thcuaand 
dolUttl 



Before 

credits 

(Thouwmnd 

doIUra) 



/if'.er 
credits 
(IhauMand 

dollMrm) 



(1) 



(2) 



(3) 



W 



ALL INDIVIDUAL INCOME TAX HETUKNS 
Taxable and nontaxable returns 

Taxable returns , total 

$1 under $1,000 

$1,000 under $2,000 

$2, 000 under $5, 000 

$5, 000 under $10, CXX) 

$10,000 under $20,000 

$20, 000 under $50, 000 

$50,000 under $150,000 

$150,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Nontaxable returns 

INDIVIDUAL INCOME TAX RETURNS WITH SOLE PROPRIETORSHIP BUSINESSES 
Taxable and nontaxable returns 

Taxable returns, total 

$1 under $1,000 

$1, 000 under $2,000 

$2,0M under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20, 000 under $50, 000 

$50, 000 under $150, 000 

$150,030 under $500, 000 

$500, 000 under $1,000, 000 

$1,000,000 or more 

Nontaxable returns 

INDIVIDUAL INCOME TAX RETURNS WITH PROFITABLE SOLE PROPRIETORSHIP BUSINESSES 
Taxable and nontaxable returns 

Taxable returns, total 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $5,0L)0 

$5,000 under $10,000 

$10,003 under $20,030 

$20,000 under $50,000 

$50,003 under $150,000 

$150,000 under $500,000 

$500,000 under $1,000,030 

$1,000,030 or more 

Nontaxable returns 



(5) 



(6) 



51,323,221 



1,460, 
4,313, 
15,754, 
21, 692, 
6,885, 

1,051, 
149, 

10, 



12,620,015 



5,346,162 

56,314 

275,723 

1,735,214 

2,375,750 

984,572 

322,201 

43,229 

2,771 

257 

131 

2,702,485 



4,754,589 

48,348 

236,253 

1,434,479 

1,879,215 

838,823 

282,795 
33,417 
1,150 

73 



1,964,941 



Not 
'applicable 



6,241,384 

57,525 

287,058 

1,904,261 

2,522,952 

1,060,606 

356,280 

49,309 

3,374 

329 

190 



5,093,265 

49,357 

246,500 

1,536,835 

2,006,406 

906, 367 

313,185 

33,099 

1,383 

90 

43 

2,096,310 



350,446,546 

1,216,920 
6,406,490 

56,143,700 
154,568,691 

87,764,824 

29,915,968 

10,725,431 

2,462,998 

537,226 
704,248 

18,331,526 



46,320,379 

50,442,813 

47,067 

429,445 

6,474,918 

16,844,316 

13,170,913 

9,337,736 

3,051,586 

645,948 

168,902 

271,932 

3, 622,434 



37,299,320 

41,053,804 

40,313 

366,365 

5,175,604 

13,371,978 

11,263,695 

8,176,386 

2,293,302 

251,923 

46,728 

62,010 



3,754,434 



Not 
applicable 



22, 683,900 

23, 659 

245,033 

2,985,037 

6,403,269 

6,256,594 

5,485,052 

1,272,972 

14,573 

'5,700 

'1,639 

1,004,775 



26,982,226 

24,104,299 

33,141 

230,201 

3,316,332 

6,854,662 

6,439,296 

5,655,669 

1,391,476 

69,172 

5,794 

8,556 



2,877,927 



209,090,323 

203,601,700 

214,111 

2,600,290 

26,945,257 

84,313,460 

59,314,229 

23,190,020 

8, 670, 005 

1,901,506 

406,129 

543, 693 

488,623 



31,302,596 

31,105,784 

7,803 

125,903 

2,439,133 

8,325,395 

9,023,798 

7,356,251 

2,503,107 

489,144 

124, 546 

210, 699 

196,312 



25,680,462 

25,511,523 

6,652 

108,865 

1,947,049 

7,015,281 

7,743,999 

6,450,322 

1,920,573 

199,346 

36,693 

51,743 

163,939 



49,117,142 

49,015,912 

42,796 

519,322 

5,449,857 

17,490,146 

13,102,704 

6,856,936 

3,860,761 

1,103, 799 

252,631 

336,960 

101,230 



3,146,014 

8,104,875 

1,553 

25,105 

488,542 

1,804,257 

2,016,045 

2,175,636 
1,103,898 

279,935 
77,411 

132,493 



41,139 



6,541,703 

6,506,667 

1,324 

21,704 

390,066 

1,434,432 

1,732,532 

1,914,787 

842,703 

114,472 

22,822 

31,775 

35,036 



(•') 



48,203,580 

48,203,580 

42,595 

516,150 

5,352,156 

17,305,248 

12,926,994 

6,680,554 

3,748,496 

1,061,897 

243,013 

326,477 



7,836,962 

7,836,962 

1,520 

24,048 

462,125 

1,734,197 

1,951,056 

2,117,427 
1,075,120 

268,909 
74,360 

128,200 



6,298,062 

6,298,062 

1,293 

20,826 

367,769 

1,374,200 

1,575,752 

1,868,430 

825, 677 

111,178 

21,932 

31,005 



'Net loss exceeds net profit. 

NOTE: See text for explariatoi^/ statements and "Description of the Samples and Limitations of the Data." 

The statistics in this_table for the number of businesses and for net profit (less loss) differ from those shown in other tables in this report because of different 
estimating techniques. 



U. S. BUSINESS TAX RETURNS, 1963 



83 



SOLE PROPRIETORSHIPS WITH NET PROFIT 
Table 13 . —NUMBER OF BUSINESSES, 



BUSINESS RECEIPTS, AND NET PROFIT, BY RATIO OF TOTAL DEDUCTIONS TO BUSINESS RECEIPTS AND SIZE OF 
BUSINESS RECEIPTS 



Total deductions as a percent of business receipts 



Total 



Number of 
businesses 



Business 
receipts 

dollars) 



Net 

profit 

(ThwuMnd 

dolUrm) 



Siae of business receipts 



$1 under $10,000 



Number of 
businesses 



Business 
receipts 

(Thousand 
dottara) 



Net 

profit 

(Thousand 

dollars) 



$10,000 under $20,000 



Number of 
businesses 



Business 
receipts 

(Thousand 
doitara) 



Net 

profit 

(Thousand 

dotlsrsj 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Total 

95 percent and over 

90 percent under 95 percent. 
85 percent under 90 percent. 
80 percent under 85 percent. 
75 percent under 80 percent. 

70 percent under 75 percent. 
65 percent under 70 percent. 
60 percent under 65 percent. 
55 percent under 60 percent. 
50 percent under 55 percent . 

Less than 50 percent 

Ho percent computed 



160,069,199 



27,435,631 



4,107,938 



15,005,687 



1,167,299 



16,608,804 



4,857,987 



662,930 
773,258 
658,960 
564,805 
497,207 

452,025 
402,860 
355,540 
332,868 
308,152 

1,324,761 
241,099 



50,359,476 
35,352,785 
19,685,395 
11,650,291 
7,684,839 

5,909,963 
4,521,548 
3,573,896 
3,270,725 
2,943,555 

14,733,552 
3.32,674 



1,289,225 
2,567,607 
2,412,514 
2,016,472 
1,716,532 

1,619,805 
1,466,152 
1,337,470 
1,388,091 
1,398,335 

9,340,750 
382,673 



200,100 
238,701 
257,829 
262,183 
263,511 

260,546 
255,350 
240,309 
230,986 
221,421 

1,433,. 377 
233,125 



832,086 
1,046,803 
1,103,780 
1,142,288 
1,090,893 

1,091,501 

1,025,557 

948,730 

896,198 

837,853 

4,662,343 
327,155 



21,605 

78,934 

138,213 

199,398 

245,624 

300,536 
333,195 
355,653 
380,488 
397,903 

3,229,212 
327,159 



99,014 
125,385 
113,333 
120,415 
116,269 

108,062 
90,043 
74,706 
o2,325 
49,740 

200,823 
2,134 



1,440,893 
1,842,537 
1,703,520 
1,746,034 
1,655,711 

1,539,916 

1,263,601 

1,046,937 

863,356 

689,755 

2,733,259 
28,235 



38,445 
139,080 
212,316 
304,507 
370,890 

422,542 
409,953 
391,593 
365,582 
327,543 

1,847,251 
28,285 



Size of business receipts — Continued 



$20,000 under $30,000 



Total deductions as a percent of business receipts 



Number of 
businesses 



Business 
receipts 
(Thousand 
dollars) 



Net 
profit 

(Thousand 
dollars) 



$30,000 under $40,000 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net 

profit 

(Thousand 

dollars) 



^0,000 or more 



Number of 
businesses 



Business 
receipts 
(Thousand 
dollars) 



Net 
profit 

(Thousand 
dollars) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



do) 



(17) 



(13) 



Total. 



535,829 



13,132,632 



3,295,818 



325,040 



11,229,417 



2,548,892 



938,359 



104,092,659 



10,725,009 



95 percent and over 

90 percent under 95 percent. 
85 percent under 90 percent. 
80 percent under 85 percent. 
75 percent under 30 percent . 

70 percent under 75 percent. 
65 percent under 70 percent . 
60 percent under 65 percent. 
55 percent under 60 percent . 
50 percent under 55 percent. 



Less than 50 percent. 
No percent computed . . 



58,957 
78,956 
73,140 
70,702 
52,125 

41,389 
28,577 
19,682 
13,657 
17,022 

76,183 
439 



1,461,585 
1,943,773 
1,807,634 
1,737,139 
1,259,724 

1,008,059 
695,607 
478,536 
454,352 
415, 74d 

1,859,514 
10,963 



39,102 
146,894 
224,623 
302,081 
281,897 

276,205 
225,668 
178,303 
193,045 
197,499 

1,219,033 
10,963 



45,417 
62,359 
53,180 
37,434 
25,513 

17,805 
12,439 
8,464 
9,025 
3,935 

44,192 

167 



1,577,299 
2,161,947 
1,847,912 
1,284,881 
374,597 

612,326 
426,289 
288,261 
311,321 
309,433 

1,529,335 
5,766 



44,512 
161,795 
230,112 
221,709 
194,503 

167,805 
138,297 
107,761 
132,446 
145,593 

997,588 
5,766 



259,442 
267,847 
156,478 
74,071 
39,739 

24,223 
16,401 
12,379 
11,875 
10,934 

64,686 
184 



45,047,613 

28,357,725 

13,223,049 

5,739,949 

2,803,914 

1,658,161 

1,110,494 

811,432 

745,498 

690,768 

3,893,551 
10,505 



1,145,561 

2,040,904 

1,607,250 

983,777 

623,613 

452,717 
359,039 
303,555 
316,530 
328,792 

2,547,666 
10,505 



NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data. 
No percent was computed for businesses without total deductions. 



84 U.S. BUSINESS TAX RETURNS, HISTORICAL SUMMARY 

SOLE PROPRIETORSHIPS 

Table 14.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, COST OF GOODS SOLD, DEPRECIATION, AND NET PROFIT, BY INDUSTRIAL DIVISION FOR SELECTED YEARS 



Industrial division and selected years 



Huober of 
businesses 



Business 
receipts 

datlmrm) 



] Cost of Deprecia- 
I goods sold tion 

Oottmr*) dollMrai 



1 Set profit 
(less loss) 



NuBber of 

businesses 



cusmess 
receipts 



Cost of Deprecia 
goods sold tion 



ALL INDUSTHIAL DlVISIOie 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

AoacuwmE, eoresthy, amd 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

IfDUNC 

1951 

1953 

1955 

1957 

1958 

1959 , 

1960 , 

1961 

1962 

1963 

COWISACT C0K51SDCTI0N 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

uANnFAcnmiNG 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



DiAiepceiAiioK, couiDNicAnoK, Eiarmic, gas, and 

SAKtlAHI SHmCES 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1M)IESAI£ AND RETAIL 'IRAEe 

1951 

1953 

1955 

1957 

1958 !!!!!!!.!! 

1959 

1960 

1961 

1962 

1963 



7,339, SU 
7,71i,;12 
8,239,328 
8,737,665 
8,799,711 

9,U2,359 
9,089,985 
9,241,755 
9,182,586 
9,135,954 



3,209,539 

3,209,565 
3,513,080 
3,452,851 
3,489,164 

3,505,090 
3,480,195 
3,487,190 
3,444,116 
3,338,081 



21,000 
21,169 
29,981 
33,075 
35,413 

33,691 
33,036 
35,549 
34,987 
34,438 



342,310 
393,679 
524,944 
598,418 
604,910 

646,316 

655,155 
678,456 
687,187 
691,613 



157,278 
171,669 
162,610 
170,395 
179,967 

186,901 
192,634 

194,325 
180,805 
187,398 



262, 582 
269,675 
253,209 
295,561 
290,225 

283,553 
237,661 
286,672 
283,955 
307, 103 



1,723,534 
1,825,442 
1,736,179 
1,870,401 
1,880,131 

2,089,735 
1,944,759 
1,942,804 
1,888,602 
1,836,746 



131,364,551 
143,791,575 
138,840,548 
162,686,506 
163,398,989 

176,204,711 
171,257,205 
170,981,413 
178,420,483 
181,551,305 



22,947,065 
22,483,949 

21,734,755 
23,497,998 
25,913,881 

27,816,099 
27,369,780 
27,914,9flE 
30,200,142 
30,0i9,957 



813,839 

781,033 

934,705 

1,164,289 

1,286,608 

1,005,283 
1,501,474 
1,209,179 
987,483 
1,048,761 



9,624,851 
10,823,460 
12,428,301 
13,589,214 
13,561,916 

15,719,142 
14,941,971 
14,487,676 
15,539,360 
16,344,887 



6,263,630 
6,672,513 
5,805,514 
6,248,046 
6,323,870 

6,726,173 
6,935,367 
6,599,828 
6,710,267 
6,369,127 



2,795,939 

2,870,366 
2,973,700 
3,682,743 
3,929,658 

4,044,718 
4,362,621 
4,100,142 
4,241,309 
4,969,278 



72,612,998 
80,969,4U 
73,953,486 
89,312,470 
85,157,755 

92,389,543 
87,062,497 
85,639,324 
88,977,310 
89,775,198 



96,784,139 
o.a. 
'84,815,622 
105,786,276 
106,4U,371 



n.a. 
n.a. 
D.a. 
n.a. 
n.a. 

5,488,802 

n.a. 

n.a. 

17,918,750 

18,150,600 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 



238,465 
286,453 
245,771 



n.a, 
n.a 
n.a 
n.a. 
n.a 

9,821,151 

n.a. 
8,502,085 
9,445,822 
9,394,841 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

4,071,610 
n.a. 
3,985,546 
4,030,069 
3,689,212 



n.a. 
n.a. 
n.a. 
n.a. 

n.a. 

855,371 
n.a. 
904,847 
834,279 
915,512 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

70,212,867 
n.a. 
64,129,190 
66,859,635 
67,214,690 



n.a. 
n.a. 
n.a. 
n.a. 
6,693,878 

6,913,892 
7,(»7,310 
6,912,068 
7,200,760 
7,338,432 



n.a. 

n.a. 

n.a. 

n.a. 

2,940,899 

3,073,112 
3,137,393 
3,126,214 

3,277,181 
3,268,940 



n.a. 

n.a. 

1/W,327 

93,718 
134, L47 
107,972 
102,969 

90,292 



n.a. 
n.a. 
n.a. 
n.a. 
443,107 

416,350 
457,056 
403,401 
415,758 
464,537 



n.a. 

n.a. 

n.a. 

n.a. 

214,807 

233,137 
237,383 

214,480 
216,946 
238,098 



n.a. 
n.a. 
n.a. 
n.a. 
403,234 

399,328 

421,731 
395,346 

411,717 
499,867 



n.a. 
n.a. 
n.a. 
n.a. 
1,2U,331 

1,335,386 
1,294,122 
1,225,264 
1,258,403 
1,229,788 



16,551,545 
17,007,213 
17,588,176 
20,220,171 
20,777,789 

21,516,876 
21,067,090 
22,696,990 
23,894,781 
23,770,523 



n.a. 

3,543,435 
2,827,792 
3,441,954 
4,016,594 

2,9U,642 
2,997,639 
3,621,946 
3,695,945 
3,048,031 



^8,797 

^13,014 

32,593 

4,353 

=4,607 

=103,044 

=12,580 

=63,855 

=9,875 



n.a. 
1,258,269 
1,508,342 
1,759,985 
1,691,236 

1,979,608 
1,898,455 
1,997,795 
2,108,195 
2,170,954 



n.a. 
619,012 
598,909 
571,803 
608,824 

626,948 
645,495 
660,681 
654,001 
677,601 



n.a. 
495,836 
512,160 
528,251 
545,104 

553,519 
540,130 
570,078 
642,210 
694,347 



n.a. 
4,872,219 
4,835,593 
5,358,868 
5,281,021 

5,731,879 
5,454,649 

5,579,784 
5,836,878 
5,807,485 



6,215,107 
6,342,582 
5,617,564 
7,094,181 
7,155,412 

7,219,608 
7,107,286 
7,294,133 
7,245,222 
7,074,465 



2,599,872 

2,425,377 
2,504,381 
2,525,471 
2,621,927 

2,425,996 
2,392,771 

2,460,507 
2,404,486 
2,213,676 



U,M8 
14,061 
18,512 
20,557 
20,991 

19,207 
19,019 
21,702 
19,025 
21,167 



320,859 
367,355 
491,110 
557,398 
561,979 

597,483 
595,941 
620,000 
628,381 
632,049 



131,694 
144,737 
134,759 
137,698 
147,539 

150,668 
159,805 
157,433 
U5,U9 
152,282 



225,838 
230,797 
216,589 
241,031 
238,953 

230,831 
233,835 
230,132 
231,482 
250,934 



1,471,050 
1,543,996 
1,466,349 
1,562,437 
1,549,594 

1,650,985 
1,578,520 
1,568,917 
1,535,639 

1,483,457 



U9, 397,053 
129,490,681 
125,212,353 
145,357,029 
U7,452,U2 

156,773,137 
151,837,234 
151,761,498 
159,532,121 
160,069,199 



19,956,645 

18,955,790 
17,5<K,354 
19,433, 3CB 
21,346,339 

22,401,237 
22,354,956 

23,107,733 
24,702,604 
23,590,596 



593,232 

550,206 
466,515 
859,075 
529,421 

775,517 
949,996 
752,529 
517,200 
612,570 



8,901,763 
9,723,482 
U,496,478 
12,656,878 
12,329,170 

14,393,515 
13,705,620 
13,193,313 
14,4U,959 
1^,739,090 



5,547,522 
6,065,640 
5,267,997 
5,025,723 
5,537,131 

6,119,557 
6,151,872 
5,370,264 
5,813,533 
5,778,576 



2,419,568 
2,596,734 
2,717,205 
3,150,755 
3,156,350 

3,428,054 
3,784,378 
3,431,151 
3,711,428 
4,U5,054 



66,557,636 

73,500,954 
67,845,139 
30,450,955 
78,699,537 

82,899,947 
77,577,904 
76,427,840 
80,5U,561 
80,571,901 



1 n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

85,321,989 
n.a. 
'74,886,385 
91,803,383 
90,913,496 



n.a. 
n.a. 
n.a. 

4,233,295 

n.a. 

n.a. 

13,157,478 

12,475,535 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

215,924 

n.a. 
183,990 
160,074 
124,595 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

8,8U,044 
n.a. 
7,556,132 
3,650,322 
3,530,603 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

3,595,307 

n.a. 

3,468,843 

3,393,634 

3,280,502 



n.a 
n.a 
n.a 

709,457 
n.a. 
707,593 
716,700 
587,215 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

62,318,340 
n.a. 

56,712,991 
59,976,632 
59,754,939 



n.a. 
n.a. 
n.a. 
n.e. 
5,222,892 

5,259,949 
n.a. 
5,258,265 
5,515,500 
5,484, 179 



n.a. 
n.a. 
n.a. 
n.a. 
2,197,732 

2,091,605 
n.a. 
2,232,347 
2,338,024 
2,222,997 



n.a. 
n.a. 
n.a. 
n.a. 
54,999 

60, OU 

n.a 
53,074 
49,300 
40,352 



n.a. 
n.a. 
n.a. 
n.a. 
359,635 

355,829 
n.a. 
339,296 
360,575 
390, OU 



n.a. 
n.a. 
n.a. 
n.a. 
172,387 

200,756 
n.a. 
178,223 
180,933 
200,663 



n.a. 
n.a. 
n.a. 
n.a. 
316,599 

312,524 

n.a. 

298,325 

321,277 
381,393 



n.a. 
n.a. 
n.a. 
n.a. 
1,054,836 

1,U5,557 
n.a. 
1,010,470 
1,067,439 
1^026,317 



13,37-7,033 
19,217,124 
19,998,569 
22,806,867 
23,339,350 



Footnotes at end of table. 



U.S. BUSINESS TAX RETURNS, HISTORICAL SUMMARY 



85 



SOLE PROPRIETORSHIPS 

Table 1^ . — Nl^tBER OF BUSINESSES. BUSINESS RECEIPTS, COST OF GOODS SOLD, DEPRECIATION, AND NET PROFIT, BY INDUSTRIAL DIVISION FOR SELECTED YEARS— Cont. 






v,-,r. ai.z ■-: 



Ini-^trial ii^-isioi! and selec-ed v-ears 



r.e : pr; 



f^sber of 



Business 
receipts 

rTTwoMod 



Cost of 
goods sold 
f Thousand 



Denrecla- 

ticc 

fn«xiiand 
dbiivsj 



Net profit 
(less loss) 

(ThoumtBd 
dbiiara> 



receipts 

dotimru) 



Cost of 
goods sold 

dbitmra) 



Deprecia- 
tion 

f 7hau««nd 
doilmrm) 



Met profit 



datlMrti 



;i) 






(5) 



(6) 



(7) 



Miolesale Trade 

1951 

1953 

1955 

1957 

195S 

1959 

1960 

1961 

1962 

1963 

Retail Trade 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Vfnnlesale gad Retail Trade Hot ailfxabl^ 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

FDBICS, DESAH3, iX> HSAL ESTATE 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

ssaicss 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

H&SIBE (F BOSIKSSS MOT arjnraa Tg 

1951 

1953 

1955 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



212,674 
222,720 
257,100 
260,319 
255,457 

269,063 
306,403 
328,130 
319,131 
324,392 



1,450,471 
1,537,228 
1,399,963 
1,538,995 
1,552,566 

1,582,002 
1,547,858 
1,563,939 
1,514,774 
1,471,400 



60,389 
65,494 
79,116 

71,067 
72,108 

158,720 
90,498 
50,735 
54,697 
40,954 



205,077 
259,665 

»7,571 
425,156 
436,296 

446,995 
482,909 
461,649 
472,674 
506,111 



1,355,389 
1,484,804 
1,578,709 

1,825,599 
1,825,983 

1,979,695 
1,966,068 
2,075,639 
2,132,751 
2,185,196 



63,1(2 
78,844 
43,045 
66,209 

57,617 

50,333 
47,563 
79,421 
57,509 
49,263 



15,966,764 
17,124,226 
15,313,496 
18,511,321 
16,855,588 

19,064,211 
17,060,590 
16,973,390 
16,953,449 
17,916,959 



53,086,430 
59,993,685 
54,363,411 
66,668,849 
63,811,388 

65,433,678 
65,157,786 
68,439,778 
69,200,712 



3,559,301 
3,851,500 
4,271,579 
4,132,300 
4,490,779 

7,138,696 
4,563,229 
3,508,148 
3,584,083 
2,657,528 



2,880,825 
3,336,166 
4,520,655 
5,056,909 
6,106,806 

4,406,676 
5,293,971 
5,275,142 
5,172,284 
5,467,484 



13,367,054 
15,337,857 
16,246,232 
19,533,328 

20,710,408 

23,480,681 
23,256,055 
24,355,060 
26,079,027 
27,095,434 



558,350 

466,820 
273,150 
601,509 
408,085 

616,396 

533,469 

1,400,160 

513,301 

431,179 



n.a 
Q.a 
n.a 
n.a 
n.a 

15,299,336 
n.a. 
12,910,653 
12,797,126 
13,465,276 



n.a. 

n.a. 
n.a. 
n.a. 
n.a. 

49,713,817 
n.a. 
48,524,277 
51,356,872 
51,737,349 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 



2,694,260 
2,705,637 
1,962,065 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

301,085 

n.a. 

1,433,145 

1,084,764 

1,223,663 



n.a. 
n.a. 
Q.a. 

n.a. 
n.a. 

4,360,130 

4,813,444 
5,093,628 
5,356,790 



n.a. 
n.a. 
n.a. 
n.a. 

325, 2Ca 

n.a. 

758,900 

232,876 

220,287 



n.a. 
n.a. 
n.a. 
n.a. 
197,458 

225,257 
254,642 
229,720 
234,061 
229,568 



n.a. 
n.a. 

n.a. 

n.a. 

946,677 

965,711 
946,757 
939,192 
965,555 
956,677 



n.a. 
n.a. 
n.a. 
n.a. 
67,196 

144,413 
92,723 
56,352 

58,787 
43,543 



235,625 

226,436 
246,109 
224,224 
247,230 
249,432 



n.a. 
1,064,970 

1,113,438 
1,150,549 
1,166,927 
l,247,53i 
1,276,880 



n.a. 
n.a. 
n.a. 
n.a. 
35,578 

22,337 
18,320 
48,260 
22,872 
20.599 



n.a. 
1,003,437 
1,070,596 
1,185,309 
1,122,102 

1,169,079 
1,305,877 
1,409,257 
1,453,479 
1,518,269 



n.a. 
3,680,573 
3,570,506 
3,929,500 
3,910,975 

4,122,114 
3,863,716 
3,974,775 
4,137,489 
4,121,256 



n.a. 
183,209 
244,491 
244,059 
247,944 

490,686 
280,056 
195,752 
195,910 
167,960 



n.a. 

955,732 

1,327,231 

1,372,545 

1,363,723 

1,504,794 
1,517,423 
1,543,197 
1,638,461 
1,731,505 



n.a. 
5,195,298 
5,875,383 
7,026,428 
7,189,981 

3,064,421 
3,059,667 
3,530,176 
9,289,343 
9,528,995 



n.a. 

76,209 

65,280 

127,744 

76,948 

76,672 

56,671 

150,913 

93,603 

71,435 



187,938 
195,073 
223,625 
228,007 
224,821 

234,206 

261,771 
276,531 
270,439 
275,340 



1,232,521 
1,296,390 
1,178,326 
1,279,974 
1,265,007 

1,288,356 
1,242,720 
1,252,290 
1,223,834 

1,176,295 



50,591 
52,533 

64,393 
54,456 
59,366 

128,421 
74,029 
40,096 
41,366 
31,822 



133,621 
231,457 
344,863 
355,385 
356,537 

373,046 
396,382 
379,812 
391,224 
412,396 



1,215,019 
1,330,207 
1,405,362 
1,636,337 
1,610,428 

1,732,200 
1,697,209 
1,797,608 
1,847,426 
1,874,384 



54,006 
54,595 
35,139 
56,867 

47,364 

39,142 
33,304 
57,822 
41,940 

3i.,120 



14,687,073 
15,570,455 
13,782,910 
16,773,052 
16,167,307 

17,303,663 
15,340,815 
15,384,621 
15,779,629 
16,702,226 



43,676,156 
54,446,856 
50,104,773 
60,006,250 
58,380,141 

59,176,043 
58,095,729 
57^827,965 
61,562,016 
61,476,755 



3,194,407 
3,483,643 
3,957,456 
3,681,653 
i,152,l39 

6,420,236 
4,241,360 
3,215,254 
3,172,916 
2,392,920 



2,714,518 
3,183,270 
4,231,180 
4,679,512 
5,359,772 

4,131,403 
4,883,596 
4,854,228 
4,780,621 
5,033,077 



12,616,237 
14,540,666 
15,435,199 
18,547,950 
19,513,997 

22,140,672 
21,346,645 
22,382,767 
24,536,355 
25,222,511 



484,932 
373,939 
248,291 

542,867 
369,335 

483,235 

432,267 

.,241,113 

443,860 

^5,324 



(9) 



ClO) 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

13,716,478 
n.a. 
11,562,896 
11,303,120 
12,446,025 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

43,998,462 
n.a. 
42,588,313 
45,792,522 
45,556,988 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

4,603,400 
n.a. 
2,461,782 
2,330,990 
1,761,926 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

707,279 

n.a. 

1,305,387 

971,875 
1,061,641 



n.a. 
n.a. 
n.a. 
n.a. 

4,383,324 
n.a. 
4,304,593 
4,581,921 
4,793,642 



n.a. 
n.a. 
n.a. 
n.a. 
n.a, 

243,019 
n.a. 
645,851 
194,247 
194,925 



n.a. 
n.a. 
n.a. 
n.a. 
179,332 

194,336 
n.a. 
191,997 
201,176 
202,375 



n.a. 

n.a. 

n.a. 

817,035 

812,438 

n.a. 
769,440 
814,832 
738,718 



n.a. 
n.a. 
n.a. 
n.a. 
58,469 

118,683 
n.a. 
49,033 
48,431 
35,224 



n.a. 
n.a. 
n.a. 
n.a. 
169,708 

176,097 
n.a. 
166,383 
177.395 
190,602 



n.a. 

n.a. 

n.a. 

871,317 

921,377 
n.a. 

942,764 
1,003,976 
1,016,149 



n.a. 
n.a. 
n.a. 
n.a. 
15,179 

16,179 

n.a. 

37,383 

16,581 



15,633 



1,052,282 
1,064,103 
1,131,095 
1,256,741 
1,179,543 

1,298,493 
1,395,990 
1,503,539 
1,539,636 
1,610,665 



3,777,137 
4,(770,362 
3,883,129 
4,350,920 
4,331,657 

4,604,463 
4,359,951 
4,479,633 
4,684,936 
4,650,897 



208,266 

214,945 
277,174 
270,992 
263,772 

550,645 
307,925 
211,751 
221,191 
183,926 



806,502 

997,926 

1,392,376 

1,477,029 

1,523,009 

1,614,334 
1,648,340 
1,678,067 
1,768,651 
1,922,059 



4,619,583 
5,355,304 
6,093,827 
7,302,067 
7,486,288 

8,469,726 
8,420,251 
8,947,154 
9,724,645 
9,971,311 



121,375 
107,173 
30,108 
142,186 
103,335 

90,550 

71,212 

177,792 

109,796 

34,663 



^Erciodes estijaate fcr i^riculTLire, fcrestr;.-, 

^Bet loss exceeds net profit. 

n.a. - Mot a-iailable. 

IKJIE: See text for eEjlaratcrv stataaezts a:: 



"DescidptiOEi cf tile Sasnles aiid '. 



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ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 16. —INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES 



89 



All 
industries 



riculture, forestr;, , and fisheries 



Farms 



Field crop 
farms 



Fruit, 
tree nut, 

and 
vegetable 

fanns 



Livestock 
farms 



Farms, 
not 
elsewhere 

classi- 
fied 



Other 
agricul- 
ture, 
forestry, 

and 
fisheries 



Contract construction 



General 
contractors 



Special 
trade 

lontractors 



Contrac- 
tors not 
allocable 



NUMBER OF PARTNERSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships 

Number of partners 

PARTNERSHIPS WITH AND WITHOUT NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc..,. 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital 

assets 

Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships, etc.. 

Net farm loss 

Net loss, sales other than capital 

assets 

Other deductions 

Gross profit ( less loss ) 

Net profit ( less loss ) 

PARTNERSHIRS WITH NET PROFIT 

Total receipts 

Business receipts 

Income from other partnei-ships, etc.... 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital 

assets . . . . ^ 

Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc.. 

Net farm loss 

Net loss, sales other than capital 

assets 

Other deductions 

Gross profit 

Net prof i t 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



924,276 
2,742,696 



701,660 
2,010,196 



130,420 
315,678 



95,820 
232,943 



119,653 
288,403 



88,281 
213, 592 



31,497 
81,279 



26,268 
68,414 



11,848 
31,120 



8,238 
21,509 



62,007 
141,455 



44,432 

101, ai3 



14,301 
34, 549 



9,343 
22,626 



10,767 
27,275 



7,539 
19,351 



14,150 
97,611 



8,747 
61,859 



60,408 
135,432 



50,047 
110,876 



19,555 
46, 165 



15, 537 
36,053 



38,972 
85,144 



33,187 
71,964 



(Thouwmjd dotUrm) 



73,274,451 

71,762,372 

61,382 

8,085 

460,542 

262,681 

52,906 

15,719 

95,905 
554,859 

64,606,285 

43,076,617 
5,986,401 
1,162,051 
1,409,453 
1,286,346 

1,650,672 

12,029 

163,494 

699,320 

2,267,622 

35,907 
119,051 
33,458 
20,342 
18,393 

37,741 
6,627,388 

28,685,755 
8,668,166 



64, 953; 784 

63,674,634 

57,725 

5,886 

387,333 

218,262 

43,745 
14,175 

86,785 
465,239 

54,945,885 

37,839,310 
5,314,229 

847,974 
1,181,185 

701,491 

1,305,805 

5,328 

103,395 

531,956 

1,564,086 

24,263 

84, 510 

31,229 

7,862 

8,443 

8,274 
5,386,045 

25,835,324 
10,007,899 



4,800,591 

4,639,503 

3,639 

331 

12,375 

26,823 

8,484 
5,047 

13,428 
40,461 

4,234,073 

2,899,338 
59, 559 
40,361 
128,401 
108, 152 

127,897 

1,306 

2,377 

168,334 

324,041 

296 
1,632 

193 
1,023 
2,234 

3,949 
364,975 

1,790,165 
566,518 



3,898,547 

3,808,028 
2,727 
657 
10,508 
21,362 
6,765 
4,966 

11,642 
31,892 

3,132,668 

2,178,024 
42,192 
24,609 
99,600 
64, 198 

96,323 

578 

1,471 

125,602 

235,822 

199 

1,190 

181 

742 

1,237 

3,247 
256,903 

1,630,004 
765, 879 



3,889,756 

3,792,963 

3,353 

566 

11,629 

25,021 

8,201 
3,241 

13,129 
31,653 

3,404,474 

2,250,446 
32,354 
29,497 
120,417 
101,494 

118,032 

1,114 

1,360 

153, 597 

294,348 

192 

1,587 

109 

745 

1,861 

3,923 
293,398 

1,542,517 
485,282 



3,159,881 

3,081,907 

2,528 

484 

9,855 

20,046 

6,482 
3,174 

11,404 
24,001 

2,495,729 

1,676,293 
19, 645 
16,993 
93,055 
59,847 

39,274 

518 

758 

114,346 

213,311 

153 

1,154 

92 

521 
1,019 

3,231 
205,014 

1,405,609 
664,152 



1,051,610 

1,024,431 

1,126 

204 

3,984 

8,321 

2,408 
330 

1,718 
9,088 

827,499 

469,748 
7,463 
7,870 
46,319 
30,695 

35, 032 

103 

794 

59, 330 

95,413 

131 
366 



299 
73,358 



554,683 
224,111 



920,445 

896,197 

743 

191 

3,732 

7,182 

2,237 
328 

1,593 
8,242 

672, 843 

382, 387 

5,655 

4,539 

39, 564 

22,054 

29,817 

39 

332 

47,923 

79,463 

131 
322 



(1) 



224 
60,384 

513,810 
247,602 



599,548 

589,655 

434 

S3 

1,417 

4,098 

55 

57 

940 
2,809 

529,531 

347,656 

3,443 

3,988 

23,262 

13, 581 

19,210 

536 

30 

20,474 

37,497 

(') 
(M 
82 
106 

34 

166 
54,447 

241,999 
69,967 



519,331 

511,786 

434 

70 

1,222 

3,240 



(M 



903 
2,115 

413,525 

282,981 
6,595 
2,770 
19,138 
6,893 

14,227 

338 

67 

16,412 

26,604 



(M 



(1) 



73 
37,258 



228,805 
106,306 



1,919,329 

1,870,597 

1,586 

275 

5,332 

11, 162 

5,671 
205 

7,713 
16,788 

1,760,834 

1,245,486 
6,049 
13,107 
44,139 
51,164 

55,109 

142 

330 

64,289 

144,201 

24 
1,102 

27 

530 

1,487 

3,293 
130,355 

625,111 
158,495 



1,462,649 

1,425,533 

1,210 

220 

4,224 

8,538 

4,180 
140 

6,216 
12,338 

1,208,271 

867,503 

2,432 

6,606 

30,802 

28,335 

39,533 

60 

209 

44,223 

97,523 

22 

760 
20 
436 
781 

2,799 
86,172 

558,030 
254, 378 



319,269 

308,280 
207 

(^) 
896 

1,440 

67 
2,649 

2,753 
2,968 

286,560 

187,556 
10,394 
4,532 
6,697 

6,054 

8,681 

328 

156 

9,504 

17,237 

'^ 
110 

36 
340 

165 
34,738 

120,724 
32,709 



256,956 

243,391 

141 

(M 

677 

1,036 

61 
2,649 

2,692 
1,306 

201,090 

143,427 
4,963 
3,073 
3,551 
2,560 

5,647 

81 

150 

5,783 

10,221 



135 
21,200 



104,964 
55,866 



910,835 

896, 540 

286 

265 

746 

1,802 

283 
1,306 



829, 599 

648,892 

27,205 

10,864 

7,934 

6,658 

9,365 
192 

1,017 
14,737 
29,693 

104 

45 

89 

278 

373 

26 

71,577 



247,648 
81,236 



738,666 

726,121 

199 

173 

653 

1,316 

233 
1,792 

233 

7,891 

636,939 

501,726 

22,547 

7,616 

6,545 

4,351 

7,549 

60 

713 

11,256 

22,011 

46 

36 

89 

221 

268 

16 
51,389 

224,395 
101,727 



935,143 

393,581 

1,130 

19 

2,883 

5,024 

5,860 
42 

5,340 
21,264 

944,640 

484, 560 

28,536 

13,230 

9,077 

14,310 

26, 568 

344 

886 

20,246 

78,717 

481 

89,279 

483 

998 

1,192 

1,942 
173,241 

409,021 
^9,497 



726,403 

697,644 

879 

11 

1,791 

4,101 

4,112 
19 

4,420 
13,426 

608,752 

336,735 

19,475 

7,494 

4,126 

5,635 

19,780 

283 

612 

15,040 

52,092 

261 
64,917 
377 
432 
407 

341 
80,745 

360,909 
117,651 



6,894,915 

3,105 

88 

7,889 

25, 184 

472 
1,189 

4,519 
34,361 

6,347,194 

5,280,665 

126,653 

103,499 

35, 598 

40,730 

106, 111 

448 

7,973 

60,581 

138,624 

703 

655 

3,588 

6,059 

972 

1,324 
432,506 

1,614,250 
624, 528 



5,872,427 

2,490 

83 

6,576 

20,205 

469 
1,119 

3,717 
26,778 



4,181,299 

4,125,910 

2,166 

72 

6,371 

17,389 

425 
1,034 

3,131 
24,751 

3,923,127 

3,403,634 
56,164 
38,921 
20,451 
25,035 

49,746 

126 

2,153 

34,061 

73,429 

651 

509 

1,620 

5,924 

270 

328 
215,100 

722,276 

253,172 



3,393,489 

3,349,928 

1,530 

72 

5,142 

13,294 

423 

1,006 

2,510 
19,534 



5,199,927 3,063,809 



4,378,949 
104,967 
66,308 
23,827 
28,841 

87,941 

328 

5,717 

44,453 

109,912 

589 

521 

3,129 

1,638 

471 

369 
341,967 

1,493,478 
733,942 



2,698,048 
42, 335 
26,066 
11,214, 
16,656 

37,308 

62 

1,369 

22,278 

55,255 

532 

377 

1,169 

1,509 

265 

185 
149,181 

651,: 
329,680 



2,702,132 

2,631,697 

929 

16 

1,498 

7,386 

47 
147 

1,334 
9,078 

2,338,590 

1,815,849 
66,895 
62,302 
14,780 
15, 101 

54, 333 

293 

5,698 

25,626 

62,795 

57 

1A6 

1,812 

135 

697 



1,496 
210,065 



865,848 
363,542 



2,469,458 

2,451,820 

910 

16 

1,414 

6,726 

46 

105 

1,203 
7,218 

2,075,139 

1,631,467 
60,592 

38,823 
12,285 
11,927 

49,473 

260 

4,237 

21,799 

53,246 

57 

144 

1,304 

129 

206 

184 
188,456 

820,353 
394,319 



Footnotes at end of table. 



90 

ACTIVE PARTNERSfflPS 



U. S. BUSINESS TAX RETURNS, 1963 



Tablel6.— INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



Manufacturing 



Food and 

kindred 

products 



Apparel and 
other fab- 
ricated 
textile 
products 



Lumber and 
wood prod- 
ucts, 
except 
furniture 



Printing, 
publishing, 
and allied 
industries 



Machinery, 

except 

electric 



Other 
manufac- 
turing 



Transportation, conanuni cation, electric, gas, and 
sanitary services 



Transportation 



(totor freight 
transportation 
and warehous- 
ing, terminals 

and related 
services 



Other 
trans- 
portation 



Conmiuni ca- 
tion, elec- 
tric, gas, 
and 
sanitary 
services 



NUMBER OF PARTNERSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships 

Number of partners 

PARTNERSHIPS WITH AND WITHOUT NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc..,. 

Nonqualifying dividends 

In teres t 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital 

assets 

Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships , etc . , 

Net farm loss 

Net loss, sales other than capital 

asse ts 

Other deductions 

Gross profit (less loss) 

Net prof 1 t ( less loss ) 

PARTNERSHIPS WITH NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc.... 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net fann profit 

Net gain, sales other than capital 

assets 

Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships, etc.. 

Net farm loss 

Net loss, sales other than capital 

assets 

Other deductions 

Gross profit 

Net profit 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



39,363 
98,9<t4 



31,342 
77,8i0 



..,553 
11.818 



3,871 
9,938 



3,436 
8,452 



2,791 
6,663 



6,650 
15,950 



5,376 
12,459 



6,596 
15,779 



5,297 
12,683 



4,127 
10,480 



3,303 
8,479 



14,006 
36,465 



10,704 
27,618 



16,640 
38,371 



12,945 
29,656 



14,490 
32,843 



11,200 
25,423 



10,812 
23,689 



8,684 
19,154 



3,678 
9,154 



2,516 
6,269 



fT^ouamrf dollar*) 



6,155,987 

6,106,914 

1,283 

521 

5,581 

14, 501 

1,282 
809 

1,940 
23,156 

5,612,924 

4,462,866 
125,635 
103,478 
63,570 
28,548 

114,844 

663 

11,154 

47,615 

128,458 

2,039 

6,901 

3,284 

553 

744 

1,057 
511,515 

1,644,043 
543,063 



5,510,133 

5,470,868 

1,041 

127 

5,149 

11,164 

871 
594 

1,415 
18,904 

4,927,943 

3,938,720 

112,359 

79,940 

54,782 

22,166 

101,659 
242 

9,146 
41,103 
110,092 

1,931 

5,318 

3,038 

547 

438 

389 
446,073 

1, 532, 148 

582,190 



1,549,327 

1,538,062 

57 

72 

820 

2,993 

508 
251 

479 
6,085 

1,470,217 

1,246,033 

25,066 

16,377 

9,498 

6,034 

18,048 

46 

1,510 

11,295 

27,356 

87 

80O 
46 
347 

485 
107, 189 

292,029 
79,110 



1,374,877 

1,365,663 

57 

72 

754 

2,342 

487 
251 

188 
5,063 

1,290,069 

1,094,221 

22,400 

13,680 

7,896 

4,683 

15,742 

37 

1,289 

10,254 

24, 119 

84 

749 
42 
130 

143 
94,600 

271,442 
84,808 



880,610 

877,414 
29 

(M 
594 

767 

13 



38 
1,751 

827,445 

687,250 

18,564 

12,090 

13,004 

3,320 

19,680 

(M 
1,092 
2,615 
6,308 

29 



(') 



27 
63,121 



190,164 
53,165 



798,479 

795,549 

29 

(M 

588 

745 



(M 



37 
1,519 

740,483 

618,821 
16,725 

9,624 
11,115 

3,018 

17,258 

(') 
966 
1,997 
5,297 

24 



(M 



27 
55,305 



176,728 

57,996 



773,869 

765,111 

853 

405 

600 

1,226 

346 
427 

259 
4,642 

712,962 

548,773 

13,161 

8,438 

3,373 

5,801 

15,824 

142 

1,105 

14,663 

29,610 

1,082 

6,449 

158 

39 

255 

125 
63,964 

216,338 
60,907 



633,215 

627,856 

632 

12 

447 

872 

14 
212 

166 
3,004 

564,647 

432,047 

11, 587 

6,278 

2,831 

3,931 

12,830 

74 

808 

11,987 

24,543 

1,078 
4,867 

146 
37 

182 

71 
51,350 

195,809 

68,568 



510, 544 
506, 169 

(M 

426 
2,438 



194 
1,209 

439,469 

308,957 
13,009 
18,805 
8,815 
3,016 

10,458 

48 

1,607 

3,331 

15,729 



(M 



279 
) 
461 

18 
17 



197,212 
71,075 



448,502 
445,795 



(') 



341 
949 



151 
1,160 

372,283 

264,723 
11,954 
13,337 
7,276 
1,916 

8,867 

23 

1,317 

2,790 

12,230 

274 
(M 

446 
18 
17 

41 
47,051 

181,072 
76,219 



437,846 

432,476 

165 

(1) 

1,563 

1,246 

65 
116 

656 
1,557 

365,618 

271,657 
11,330 
11,977 
4,294 
2,085 

8,817 

66 

878 

2,278 

12,328 

192 

(M 

274 
142 

40 

101 
39,158 

160,819 
72,228 



409,289 

404,137 

165 

(1) 

1,555 

1,109 

14 
116 

656 
1,535 

334,216 

252,031 
9,879 
9,871 
3,977 
1,826 

8,385 

66 

330 

2,172 

11,307 

191 



(1) 
259 
142 
40 

13 
33,226 

152,106 

75,073 



2,003,791 

1,987,682 

179 

35 

1,578 

5,831 

245 
15 

314 
7,912 

1,797,213 

1,400,196 

44,505 

35,791 

24,586 

8,292 

42,017 
356 
4,962 
13,433 
37,127 

370 

448 

1,253 

306 

85 

222 
183,264 

587,486 
206,578 



1,845,771 

1,831,868 

158 

34 

1,464 

5,147 

245 



217 
6,623 

1,626,245 

1,276,877 
39,814 
27,150 
21,687 
6,792 

38,577 

39 

3,936 

11,903 

32,596 

280 

447 

1,137 

306 

69 

94 
164, 541 

554,991 
219,526 



1,137,189 

1,121,786 

243 

12 

1,007 

3,816 



2,675 
7,219 

994,018 

619,013 
22,318 
22,778 
22,982 
10,459 

39,345 

248 

2,775 

37,801 

63,887 

684 

31 

789 

70 

487 

429 
144,922 

502,773 
143,171 



950,772 

938,721 

197 

11 

986 

3,031 



2,375 
5,020 

792,420 

493,785 
16,616 
14,875 
18,350 

7,417 

32,385 

170 
2,173 
31,036 
54,119 

376 
31 

684 
70 

451 

308 
119,574 

444,936 

153,352 



1,019,188 

1,006,106 

155 

12 

921 

3,477 



1,979 
6,333 

898,703 

569,830 

17,831 

19,663 

21,102 

9,240 

35,213 
226 
2,133 
34,620 
60,450 

131 
31 

780 
70 

437 

356 
126,490 

436,276 
120,485 



848,654 

838,097 

109 

11 

904 

2,804 



1,680 
4,854 

715,963 

456,625 
12,403 
12,274 
16,657 
6,434 

29,101 

167 

1,646 

23,033 

47,071 

161 
31 

679 
70 

451 

235 

103,925 

331,472 
132,696 



736,333 

725,038 

155 

12 

757 

3,005 



1,713 
5,425 

652,549 

387,632 
12, 898 
15,536 
16,735 
7,453 

30,500 

199 

1,365 

29,556 

43,915 

166 
15 

561 
70 

402 

263 
100,283 

337,456 
83,734 



625,494 

615,953 

109 

11 

742 

2,591 



1,622 
4,288 

533,958 

322,738 
8,433 
9,030 

12,375 
5,536 

25,445 

147 

1,252 

24,239 

39,975 

145 
15 

460 
70 

366 

170 
83,011 

293,215 

91,536 



282,855 
281,018 



164 
472 



266 
908 

246,154 

182, 198 
4,933 
4,12? 
4,367 
1,737 

4,713 

27 

768 

5,064 

11,535 

15 

16 

219 



93 
26,207 



98,820 
35,701 



223,170 
222,144 



162 
213 



58 
566 

132,010 

133,887 

3,925 

3,244 

3,782 

898 

3,656 

20 

394 

3,794 

7,096 

15 

16 

219 



65 
20,914 



38,257 

41,160 



Footnotes at end of table. 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Tablel6. —INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



91 



Wholesale and retail trade 



Wholesale trade 



Groceries 

and 

related 

products 



Farm 
products — 

raw 
materials 



Other 

wholesale 

trade 



Retail trade 



Building materials, hardware, and farm 
equipment 



Building 

materials 

dealers 



Hardware 
stores 



Farm 
equipment 
dealers 



General 
merchan- 
dise stores 



NUMBER OF PAKINERSHIES AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships 

Number of partners 

PARTNERSHIPS WITH Affl) WITHOUT NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships , etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss , sales other than capital assets . 
Other deductions 

Gross profit (less loss) 

Net profit (less loss) 

PARTNERSHIPS WITH NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 

Gross profit 

Net profit 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(3i) 



(35) 



256,601 
609,880 



207,737 
498,363 



43,498 
135,227 



35,163 
114,278 



7,689 
26,566 



6,600 

24,096 



3,574 
9,066 



2,636 

6,744 



32,235 
99,595 



25,927 
83,438 



211,819 
471,838 



171,625 
382, 043 



15,500 
35,351 



12,403 
28,496 



6,535 
15,329 



5,229 
12, 319 



4,876 
10,999 



3,810 
8,691 



4,089 
9,023 



3,364 
7,486 



(Thoumtnd dolimrm) 



35,874,352 

35,470,908 

8,907 

1,485 

36,212 

93,999 

5,350 

5,318 

10,075 

242, 098 

33,717,339 

27,169,880 

2,505,849 

406,241 

493, 382 

126,147 

471,237 

4,690 

69,663 

125,191 

364,583 

2,767 
2,109 
4,704 
1,883 
6,743 
4,630 
1,957,640 

8,301,028 
2,157,013 



32,671,985 

32,308,920 

8,595 

1,144 

33,383 

83,207 

3,332 

4,358 

8,998 

220,048 

30,342,579 

24,682,147 

2,217,091 
302,814 
420,473 
100,775 

419,128 

2,675 

56,936 

109,039 

314,043 

2,020 
1,541 
4,593 
930 
2,007 
1,095 
1,705,272 

7,626,773 
2,329,406 



12,365,831 

12,245,849 

2,481 

56 

7,775 

23,954 

843 
1,248 
1,886 
81,739 

11,753,907 

10,062,946 

652,598 

100,029 

81,824 

36,636 

112,975 
534 
23,692 
29,617 
90,433 

664 

838 
1,567 

782 
1,243 

560 
556,969 

2,182,903 
6U,924 



11,375,099 

11,265,428 

2,399 

50 

6,685 

21,783 

746 

618 

1,727 

75,663 

10,722,006 

9j 227, 570 
590,035 
79,967 
71,978 
29,186 

103, 555 

310 

18,715 

26, 018 

77,995 

321 
808 
1,523 
362 
952 
453 
492,258 

2,037,858 
653,093 



3,255,318 

3,234,096 

172 

(M 

1,000 

5,925 

33 

318 

537 

13,230 

3,138,568 

2,775,671 

151,906 

20,824 

14,275 

5,491 

17,303 

52 

3,785 

7,222 

20, 165 

368 

(M 

627 

83 

724 

54 

120,010 

458,425 
116,750 



3,031,111 

3,010,866 

169 

(^) 

908 

5,684 

30 

298 

502 

12,647 

2,909,829 

2,586,558 

136,218 

17,036 

13,022 

4,619 

15,671 

49 

3,391 

6,551 

18,209 

100 

(M 

613 

60 

492 

25 

107,208 

424,308 
121,282 



2,212,286 

2,198,148 

281 

16 

1,399 

1,129 

135 

303 

170 

10,655 

2,174,623 

2,039,863 

37,777 

5,323 

8,493 

7,127 

5,243 
16 
1,261 
4,330 
10,293 

64 
33 
134 
188 
76 
53,888 

158,285 
37,663 



1,895,378 

1,883,571 

244 

16 

1,057 

630 

185 

283 

149 

9,193 

1,350,374 

1,744,702 
32,743 
4,252 
6,652 
4,913 

4,246 
(M 
973 
3,330 
7,539 

(1) 
64 
28 
78 
144 
63 

40,634 

133,869 
45,0Oi 



6,898,227 

6,813,605 

2,028 

33 

5,376 

16,900 

625 

627 

1,179 

57,854 

6,440,716 

5,247,412 

462,915 

73,382 

59,051 

24,018 

90,429 
466 
18,646 
13,065 
59,975 

237 
766 
907 
565 
331 
430 
333,071 

1,566,193 
457,511 



6,370,991 

1,936 

27 

4,720 

15,419 

531 

37 

1,076 

53,823 

5,961,303 

4,896,310 

421,074 

58,679 

52,304 

19,654 

83,638 
257 
14, 351 
16, 137 
52,247 

212 
737 
882 
224 
316 
365 
344,416 

1,474,681 
486,807 



23,371,493 

23,088,734 

6,426 

1,429 

28,323 

69,895 

4,507 

4,063 

8,185 

159,926 

21,836,662 

17,004,699 

1,842,600 

305,256 

410,323 

89, 167 

356,083 
4,155 
45,661 
94,349 

272, 657 

2,103 
1,271 
3,022 
1,096 
5,500 
4,070 
1,394,150 

6,084,035 
1,534,831 



21,168,642 

20,915,916 

6,196 

1,094 

26, 586 

61,280 

2,586 

3,733 

7,263 

143,978 

19,502,923 

15,359,399 

1,617,072 

222,217 

347,327 
71,319 

313, 528 

2,364 

37,972 

82,391 

234,668 

1,699 
733 

2,955 
563 

1,055 

642 

1,207,024 

5,556,517 
1,665,714 



2,243,123 

2,204,083 

218 

51 

4,349 

7,832 

99 

1,667 

1,228 

23,596 

2,107,584 

1,677,215 
167,331 
31,912 
18,006 
10,628 

33,031 

531 

3,493 

7,179 

25,234 

28 
459 
284 
(M 
305 
106 
126,784 

526,368 
135,539 



2,030,490 

1,994,892 

200 

51 

4,105 

6,771 

87 

1,625 

1,159 

21,600 

1,373,947 

1,509,019 

146,640 

24,407 

14,732 

3,923 

29, 150 

75 

7,452 

6,330 

22,227 

25 
459 
275 
(M 
161 
106 
108,959 

485,873 
151,543 



976,383 

963,354 

153 

39 

2,011 

3,853 

13 
59 

150 
7,251 

911,471 

700,052 
87,510 
12, 530 
6,371 
4,781 

15,573 

166 

5,329 

3,924 

13,901 

(M 
446 
123 
(1) 

55 

45 

60,653 

263,302 
65,412 



882,886 

870,528 

143 

39 

1,375 

3,383 

(M 

17 

141 

6,751 

808,591 

628,473 

75, 331 

9,749 

5,375 

3,959 

13,632 

10 

4,569 

3,556 

12,232 

(M 
446 
122 

(M 

55 

45 

51,026 

242,055 
74,295 



456,445 
446,932 
(') 
10 



3,067 

60 

94 

395 

4,696 

421,494 

315,023 
38,663 
10,628 
8,512 
2,270 

9,612 
317 
1,384 
1,397 
5,120 

13 
(1) 



70 
28,461 



131,909 
34,951 



410,030 

401,668 

(M 

10 

626 

2,635 

57 



4,001 

371, 109 

230, 586 
34,122 
7,793 
6,751 
1,921 

8,427 
23 
1,303 
1,077 
4,336 

10 
(1) 
(M 



24,624 



121,082 
38,921 



809,795 

793,797 

62 

(') 

1,650 

912 

26 

1,5U 

183 

11,649 

774,619 

662, 140 

41,158 

8,754 

3,123 

3,577 

7,846 
48 
1,780 
1,358 
6,263 
11 
(M 



130 

61 

37,670 

131,657 
35,176 



737,574 

722,696 

54 

(') 

1,604 

693 

26 

1,514 

132 

10,343 

699,247 

599,960 

37,187 

6,865 

2,606 

3,043 

7,091 
42 
1,580 
1,697 
5,609 

11 
(M 
146 

36 

61 

33,309 

122,736 
38,327 



(36) 



12,095 
27,650 



9,557 
21,876 



1,248,647 

1,227,023 

767 

54 

1,717 

6,251 

1,950 

1,063 

272 

9,545 

1,169,635 

891,112 

100,207 

18,356 

23,545 

5,052 

19,830 

461 

2,690 

4,306 

20, 566 

35 
515 

82 

10 
392 

35 
81,991 

335,916 
73,962 



1,107,752 

1,091,678 

766 

54 

1,566 

4,699 

125 

873 

225 

7,766 

1,017,722 

789,030 
36,285 
12,830 
19,102 
3,571 

16,576 

86 

1,454 

3,490 

15,533 

35 
33 
82 

(1) 
87 
34 

69,484 

302,648 
90,030 



Footnotes at end of table. 



258-562 O - 67 



92 

ACrrVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 16. —INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



'^olesale an^ retail trade- 



Retail trade — Continued 



Food stores 



Grocery stores 
meat and fish 
markets, and 

fruit and 

vegetable 
markets 



Other food 
stores 



Automotive dealers and gasoline service stations 



Automobi le 

and truck 

dealers 



Gasoline 

service 

stations 



Tire, battery, 
and accessory 
dealers and 
automotive 
dealers, not 
elsewhere 
classified 



Apparel and 
accessory 
stores 



Fumi ture, 
home fur- 
nishings, and 
equipnent 
stores 



NUMBER OF PAHINEfiSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships 

Number of partners 

PARTNERSHIPS WITH AND WITHOUT NET PROFIT 

Ibtal receipts 

Business receipts 

Incone from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets... 
Other Income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Ta:ces 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets.. 
Otiier deductions 

Gross profit ( less loss ) 

Net profit ( less loss ) 

PARTNERSHIPS WITH NET HIOFIT 

Total receipts 

Business receipts 

Income from other jartnerships , etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets . . 
Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets.. 
Other deductions 

Gross profit 

Net profit 



(37) 



(33) 



(39) 



(10) 



(41) 



(42) 



(43) 



(44) 



(45) 



33,251 
74,511 



28,472 
63,733 



5,021,482 

4,995,530 

225 

618 

1,235 

11,474 

84 

156 

745 

11,415 

4,777,258 

4,041,190 

279,311 

42,418 

55,427 

10,942 

57,851 
966 
2,533 
17,250 
48,604 

316 
73 
441 
177 
662 
623 
218,474 

954,340 
244,224 



4,629,983 

4,606,478 

225 

580 

1,185 

10,635 

84 

150 

710 

9,936 

4,372,253 

3,720,559 

■250,683 

32,419 

48,291 

9,225 

51,930 
912 
2,093 
15,671 
43,546 

288 
32 
399 
177 
340 
85 
195,603 

885,919 

J:"--.730 



29,078 
64,993 



25,079 
f.5,962 



4,173 
9,518 



3,393 

7,771 



41,092 
89,901 



33,091 
72,669 



9,696 
21,865 



7,505 

16,943 



26,723 
57,733 



22,102 

48,004 



4,673 
10,303 



3,484 
7,722 



13,330 
30,442 



10,400 
23,480 



13,686 
30,571 



11,236 
25,399 



f7houa«ncf dollttai 



4,777,939 

4,753,875 

220 

595 

1,031 

10,324 

84 

156 

491 

11,163 

4,557,030 

3, 897, lU 

246,969 

37,113 

47,938 

9,978 

53,539 
936 
2,398 
15,498 
42,878 

204 
73 
411 
177 
617 
413 
200,774 

856,761 
220,909 



4,411,808 

4,390,026 

220 

557 

983 

9,626 

84 

150 

456 

9,706 

4,179,549 

3,591,736 

223,085 

29,135 

41,866 

8,485 

48,090 
882 
2,019 
14,101 
38,687 

185 
32 
369 
177 
295 
82 
180,323 

798,290 
232,259 



243, 543 
241,655 

(M 

23 

204 
1,150 



254 
252 

220,228 

144,076 

32,342 

5,305 

7,489 

964 

4,312 

30 

135 

1,752 

5,726 

112 



45 

210 

17,700 

97,579 
23,315 



218,175 
216,452 
(M 

23 

202 

1,009 



254 
230 

192,704 

128,823 

27,598 

3,284 

6,425 

740 

3,840 

30 

74 

1,570 

4,859 

103 

30 

45 
(1) 
15,280 

87,629 

25,471 



6,167,225 

6,099,326 

728 

167 

5,640 

10,813 

383 

237 

1,265 

48,666 

5,879,940 

4,967,509 
329,007 
63,455 
79, U5 
20,552 

63, 574 
316 
12,783 
15,160 
37,718 

333 

158 

225 

56 

3,458 

597 

285,904 

1,131,817 
267,285 



5,560,019 

5,498,636 

533 

23 

5,101 

9,635 

324 

166 

1,008 

44,588 

5,249,881 

4,465,256 

291,458 

44,318 

69,687 

16,657 

56,136 
294 
10,780 
13,316 
33,325 

316 
158 
225 

56 
243 

77 
247, 577 

1,033,380 
310, U8 



3,249,867 

3,202,330 

503 

149 

4,638 

3,141 

88 

167 

392 

38,459 

3,154,341 

2,757,683 

144,988 

27,150 

18,967 

13,646 

19,826 

160 

6,903 

8,519 

12,287 

256 

153 

164 

(M 

3,219 

361 

140,033 

444,647 
95,526 



2,942,507 

2,899,264 

336 

10 

4,138 

2,890 



166 

206 

35,409 

2,635,840 

2,492,256 
129,453 
21,949 

16,389 
11, 143 

17,457 

145 

5,597 

7,522 

10,995 

24.4 

153 

164 

(M 

112 

14 

122,241 

407,008 
106,667 



2,420,538 

2,406,049 
225 



420 
5,114 

267 

70 

768 

5,625 

2,266,294 

1,861,786 

142,164 

26,959 

52,464 

4,130 

37,260 

141 

3,456 

4,811 

19,254 

46 



(M 



224 

197 

113,299 

546,263 
154,244 



2,163,801 
197 

415 
4,633 

208 

758 
5,232 

2,012,267 

1,665,699 

124,971 

15,610 

46,988 

3,414 

33, 118 

134 

2,981 

4,216 

17,158 

41 
(M 

49 

49 
116 

59 
97,677 

498,102 
162,957 



496,820 
488,947 

18 

582 

2,556 



105 
4,582 

459,305 

348,040 
41,655 
9,346 
7,704 
2,776 
6,466 
15 
2,424 
1,630 
6,177 

31 



(M 



19 
32, 572 



140,907 
37,515 



442,268 
435,571 

18 

548 

2,112 



3,947 

401,754 

307,301 

37,034 

6,759 

6,310 

2,100 

5,561 
15 
2,202 
1,578 
5,172 

31 

12 
(1) 

15 
(M 
27,659 

128,270 

40, 514 



1,293,298 

1,270,411 

2,073 

11 

1,326 

3,900 

69 

30 

1,806 

13,672 



335,175 
131,716 
22,515 
46,739 
5,547 

20,727 

235 

3,246 

3,919 

12,642 

88 
(M 
525 

(M 

51 

62 

101,501 

435,236 
106,403 



1,165,142 

1,144,239 

2,065 

11 

1,313 

3,322 

69 

30 

1,732 

12,361 

1,047,283 

748,772 

111,623 

17,834 

40,481 

4,576 

18,060 

235 

2,749 

3,319 

11,128 

66 
(') 

525 
(M 

(M 

37 
87,663 

395,467 

117,859 



1,378,691 

1,351,911 

18 

320 

3,554 

4,106 

65 

(M 

283 
13,433 

1,260,181 

903,351 

123,891 

23,345 

30,298 

6,957 

20,240 

264 

8,069 

4,744 

16,510 

206 
22 

92 
138 
151 
348 
121,555 

448,560 
118, 510 



1,260,230 

1,234,760 

17 

320 

3,4U 

3,904 

65 

(M 

261 
17,471 

1,132,224 

816,864 

113,309 

16,475 

26,349 

5,819 

18,349 

114 

6,965 

4,096 

14,856 

189 

20 
92 

138 

151 

53 

108,385 

417,396 
128,006 



Footnotes at end of table. 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



93 



Table 16.— INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



Wholesale and retail trade — Continued 



Retail trade— Continued 



Drug stores 

and 
proprietary 
stores 



Liquor 
stores 



Other 

retail 

trade 



Wholesale 
and retail 
trade not 
allocable 



insurance and real estate 



Security and 

commodity 

brokers, 

dealers 
exchanges, and 

services 



Insurance 

agents , 

brokers, and 

service 



Real estate 



Real estate 
operators 
(except de- 
velopers) and 
lessors of 
buildings 



Other real 
estate 



Other 

finance, 

insurance, 

and real 

estate 



NUMBES OF PARTNERSHIPS MD PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 



(«) 



M) 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



Partnerships with net profit: 

Number of partnerships 

Number of partners 



PARTNERSHIPS WITH AM) WITHOUT NET PROFIT 
Total receipts 



Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions. 



Cost of goods sold... 
Salaries and wages... 
Payments to partners. 

Rent 

Interest 



Taxes 

Casualty losses. 

Bad debts 

Repairs 

Depreciation. . . . 



Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 



etc. 



Gross profit (less loss). 
Net profit (less loss)... 



PARTNERSHIPS WITH NET PROFIT 



Total receipts. 



Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions. 



Cost of goods sold. . . 
Salaries and wages . . . 
Payments to partners. 

Rent 

Interest 



Taxes 

Casualty losses . 

Bad debts 

Repairs 

Depreciation. . . . 



Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 



7,615 
17, 565 



6,609 
U,838 



Gross profit. 
Net profit... 



1,074,367 

1,066,897 
69 
(1) 

256 
2,117 

(M 

208 
4,797 

967,252 

710,864 

113, 301 

24,604 

22,945 

2,641 

18,149 

60 

1,368 

3,211 

12,053 

68 

39 
102 

486 
57, 361 

356,033 
107,115 



998,262 
69 

(M 

251 
2,005 

(1) 
(^) 
201 
4,470 

893,899 

662,385 

104,058 

19,905 

20,229 

2,398 

16,780 

36 

1,294 

2,943 

11,242 

68 

23 

102 

16 
52,420 

335,877 
111,382 



4,901 
11, 154 



4,433 
10,169 



26,244 
57,276 



19,902 
43,305 



1,284 
2,815 



949 
2,042 



233, 516 
1, 001, 361 



155,366 
640,324 



4,859 
48,552 



4,012 
41,091 



12,474 
32, 517 



11,452 
29,133 



175,605 
614, 557 



113,067 
376,950 



150,650 

528, s/-; 



94,753 
319,245 



24,955 
85,713 



18,314 
57,705 



(Thouawd dolUta) 



643,216 
639,229 

162 

227 

1,019 

27 

97 

2,455 

594,527 
508,824 
24,760 
5,693 
10,483 
2,399 

12,418 
23 

282 
1,870 
5,508 

125 

(1) 



27 
21,707 



130,405 
48,689 



611,454 
607,989 

(1) 
187 
859 

27 

96 

2,292 

560,620 

483, 113 

23,019 

4,599 

9,761 

1,306 

11,714 

23 

280 

1,664 

5,032 

125 



(") 



(1) 
19,980 



124,876 
50,334 



1,895,396 

1,860,373 

1,503 

26 

9,046 

7,100 

(') 
796 
413 

15,631 

1,739,656 

1,284,926 

153,883 

33,134 

40,055 

8,902 

29,988 

425 

5,353 

10,256 

28,710 

245 

16 

184 

(^) 

408 

529 

142,639 

575,947 
155,740 



1,668,535 

1,637,917 

1,496 

26 

8,536 

6,637 



775 

239 

12,909 

1,493,258 

1,118,708 

131,092 

24,004 

31,850 

6,770 

25,449 

151 

4,234 

8,958 

23,772 

116 
(1) 

184 

(M 

45 

17 

117,898 

519,209 
175,277 



137,028 
136,325 



114 
150 



(J' 
(1) 



126,770 

102,235 

10,651 

956 

1,235 

344 

2,179 
(M 
310 
725 

1,493 



(M 



34,090 
10,258 



128,244 
127, 576 



112 
144 



(M 
(M 



117,645 

95, 178 
9,984 

630 
1,168 

270 

2,045 

249 

630 

1,380 



(M 



5,990 



32,398 
10, 599 



6,121,802 

5,468,656 

24,215 

4,915 

382;i86 

37,251 

30,665 

2,150 

46,108 

125,656 

5,190,185 

380,821 
843,333 
146,887 
161,608 
346,337 

527, 539 

2,867 

51,921 

148,689 

741,931 

6,333 
13,360 
10,982 
7,880 
4,045 
20,551 
1,269,601 

5,037,335 
931,617 



4,397,423 

4,354,571 

23,286 

3,640 

313,251 

30,431 

27,527 

1,955 

43,613 

94,154 

3,437,155 

288,347 
713,963 
109,859 
129,243 
407,121 

349,425 

341 

14,345 

95,448 

394,992 

3,937 
10,908 
9,997 
1,705 
1,545 
1,634 
899,295 

4,066,224 
1,460,273 



1,453,036 

1,204,727 

10,355 

1,853 

175,663 

2,838 

8,758 
(1) 

12,144 
41,694 



45,477 
435,490 
73,256 
48,537 
150,976 

43,475 

417 

35,610 

2,729 

15,545 

763 
9,803 
9,213 
1,241 
1,011 

716 
324,648 

1,159,250 
209,119 



1,297,061 

1,089,763 

10, 140 

1,154 

137,524 

2,733 

8,085 

11,866 
35,791 



32,209 

440,194 

58,522 

43,209 

105,552 

37,671 

(M 
2,560 
2,345 

14,295 

675 

7,744 

8,444 

548 

393 

588 

275,631 

1,057,554 
265,979 



647,711 

637, 851 

683 

25 

2,430 

1,575 

(M 

373 
4,770 

446,921 

115,933 

105,742 

26,054 

15, 133 

2,652 

7,020 
45 
5,121 
1,084 
8,098 

711 



(M 



(1) 

153,732 



521,913 

200,790 



613,345 

608,931 

633 

25 

2,414 

1,569 

(') 

128 
4,591 

415,455 

109,890 

100,067 

22, 133 

14,269 

2,526 

6,829 

45 

4,737 

1,049 

7,654 

687 



556 



(M 



(^) 
144,998 



499,041 
202,890 



3,574,720 

3,385,982 

9,145 

509 

58,125 

25,918 

4,548 
2,013 
25,395 
63,085 

3,202,141 

141, 252 

216,553 

32,383 

92,473 

636, 398 

464,633 

2,133 

4,647 

142, 372 

711,071 

4,937 

2,389 

373 

4,271 

912 

9,667 

735,172 

3,244,730 
372,579 



2,572,075 

2,431,850 

3,645 

286 

43,556 

20,498 

2,656 

1,896 

23,553 

39,135 

1,793,856 
74,795 
147,383 
21,094 
67, 533 
274,560 

297,086 

292 

2,050 

90,087 

368,778 

2,347 
382 
302 
647 
385 
514 
445,616 

2,357,055 
778,219 



2,813,977 

2,716,542 

5,958 

309 

30,202 

7,192 

3,369 

1,367 

16,393 

31,645 

2,633,374 

15, 197 
129,086 
16,736 
81,535 
562,856 

436,620 

1,399 

3,633 

135,293 

685,204 

4,702 
743 
257 

3,729 
736 

9,586 
545, 557 

2,701,345 
180,603 



1,962,337 

1,891,381 

5,460 

242 

21,011 

5,040 

1,436 

1,750 

15,157 

20,810 

1,431,730 

9,852 
82, 593 

9,103 

58,632 

238,313 

230, 833 

131 

1,257 

85,140 

351,654 

2,257 
217 
193 
523 
209 
464 
309,809 

1,881,529 
530,607 



760,743 

669,440 

3,187 

200 

27,923 

18,726 

1,179 

146 

8,502 

31,440 

568,767 
126,055 
87,467 
15,652 
10,938 
73,542 

28,013 

234 

1,009 

7,079 

25,867 

235 

2,146 

116 

542 

176 

81 

189,615 

543,385 
191,976 



609,738 

540,469 

3,185 

44 

22, 545 

15,458 

1,170 

146 

8,396 

18,325 

362,126 

64,943 
64,790 
11,991 
8,906 
35,747 

16,203 

161 

793 

4,947 

17,124 

90 
165 
109 
124 
176 

50 
135,807 

475,526 
247,612 



(57) 



40, 578 
305,735 



26,835 
193,150 



441,335 

240,096 
4,032 
2,528 

145,968 
6,920 

17,355 

133 

8,196 

16,107 

292,206 

78,159 

35,548 

15,189 

5,465 

56,311 

12,411 
272 
6,543 
2,504 
7,217 

417 
5,668 
810 
2,361 
2,122 
10,160 
51,049 

161,937 
149,129 



409,947 

224,027 
3,313 
2,175 

134,757 
5,626 

16,782 

59 

8,066 

14,637 

196,762 

71,453 
31,319 
8,110 
4,227 
24,433 

7,839 
(^) 
4,998 
1,967 
4,265 

278 
2,782 
695 
503 
267 
524 
33,050 

152, 574 
213,185 



Footnotes at end of table. 



94 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS. 1963 



Tablel6.— INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 





Hotels, 
rooming 
houses , 




Personal 


services 






Automobile and other re 


air services 




Laundries , 

laundry 

services, 

cleaning 

and dyeing 

plants 








Automobile parking, repair, 
and services 




Total 


camps, and 
other 
lodging 

places 


Total 


Beauty 

and 
barber 
shops 


Other 
personal 
services 


services 


Total 


Total 


Automobile 
repair 
shops 


Other 
automotive 
services, 
including 


Repair 

services, 

except 

autooiobile 






















rentals 




(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


171,994 


15,329 


36,702 


14,908 


15,311 


6,483 


17,171 


29,718 


19,343 


16,126 


3,217 


10,375 


442,207 


42,687 


80,520 


33,700 


32,553 


14,267 


43,280 


65,049 


42,921 


34,592 


8,329 


22,128 


138,845 


9,359 


29,766 


10,601 


13,513 


5,652 


12,662 


24,102 


16,030 


13,610 


2,420 


8,072 


356,344 


25,343 


65,266 


23,939 


28,802 


12,525 


30,730 


52,821 


35,530 


29,099 


6,431 


17,291 










(Thoummtd dolUrm) 


11,267,660 


708,412 


1,201,494 


570,543 


261,713 


369,238 


774,890 


1,171,351 


834,033 


753,438 


130, 595 


287,318 


11,106,307 


682,103 


1,188,056 


563,156 


259,837 


365,063 


755,459 


1,156,226 


370,520 


749,136 


121,384 


285,706 


18,821 


92 


582 


22 


_ 


560 


547 


80 


(M 


_ 


(') 


77 


214 


(1) 


(') 


(1) 


- 




32 


(') 


(^) 


(^) 




_ 


12,409 


1,779 


1,291 


564 


32 


695 


1,477 


570 


521 


323 


193 


49 


56,083 


14,608 


4,264 


2,146 


1,044 


1,074 


6,930 


8,129 


7,648 


1,560 


6,088 


481 


793 


(M 


_ 


_ 


_ 


_ 


441 


20 


20 


20 


_ 


_ 


733 




24 


_ 


_ 


24 


. 


4U 


370 


370 


_ 


44 


11,804 


1,154 


1,800 


1,651 


41 


108 


2,856 


1,717 


1,245 


507 


738 


472 


60,496 


8,662 


5,475 


3,002 


759 


1,7U 


7,148 


4,191 


3,702 


1,518 


2,184 


489 


7,557,678 


680,383 


972,638 


506,500 


184,647 


281,491 


608,391 


983,899 


751,729 


637,307 


114,422 


232,170 


1,778,047 


110,607 


277,794 


133,505 


27,803 


116,486 


235,258 


583,249 


456,624 


430,231 


26,343 


126,625 


2,274,161 


123,199 


232,791 


124,535 


67,335 


40,921 


131,450 


116,723 


85,915 


68,509 


17,406 


30,808 


325,356 


12,768 


43,468 


13,527 


18,609 


11,332 


24,287 


36,677 


22,999 


19,932 


3,017 


13,678 


494,823 


44,058 


60,695 


28,416 


19, 333 


12,946 


20,397 


36,296 


29,816 


17,881 


11,935 


6,480 


110,105 


50,605 


12,338 


8,974 


908 


2,456 


6,594 


9,858 


8,499 


3,317 


5,132 


1,359 


237,108 


44,543 


31,057 


15,988 


5,940 


9,129 


13,335 


25,213 


19,233 


13,022 


6,211 


5,980 


1,463 


208 


170 


137 


33 


_ 


58 


246 


209 


178 


31 


37 


16,725 


1,493 


3,347 


643 


37 


2,667 


2,060 


3,618 


1,976 


1,884 


92 


1,642 


90,862 


25,616 


18,055 


11,802 


2,286 


3,967 


10,378 


9,039 


6,997 


3,148 


3.849 


2,042 


422,310 


99,563 


71,549 


46,821 


6,947 


17,781 


41,613 


43,409 


35,321 


13,595 


22,226 


7,588 


22,099 


1,505 


1,486 


1,244 


175 


67 


138 


68 


62 


27 


35 


C) 


84 












24 


(1) 


(M 


(') 




(') 


9,430 


157 


458 


333 


(M 


121 


697 


139 


36 


15 


71 


53 


1,876 


573 


41 


38 




(^) 


43 


_ 


_ 


- 


_ 


_ 


1,885 


_ 




- 


_ 


_ 


1,026 


139 


139 


139 


- 


- 


2,406 


115 


609 


409 


98 


102 


240 


129 


2 


(M 


(M 


127 


1,768,938 


165,373 


218,780 


120,128 


35,139 


63,513 


120,743 


119,091 


83,349 


65,326 


18,023 


35,742 


9,328,260 


571,496 


910,262 


429,651 


232,034 


248,577 


520,201 


572,977 


413,396 


313,855 


95,041 


159,081 


3,709,982 


28,029 


228,856 


64,043 


77,066 


37,747 


166,499 


187,452 


132,304 


116,131 


16,173 


55,148 


10,355,353 


475,772 


1,093,187 


492,447 


241,558 


359,182 


707,856 


1,038,898 


784,677 


681,080 


103,597 


254,221 


10,214,348 


459,235 


1,081,053 


486,171 


239,759 


355,123 


689,055 


1,026,647 


773,980 


677,051 


96,929 


252,667 


18,471 


- 


524 


22 


» 


502 


547 


30 


(') 


_ 


(M 


77 


208 


(^) 


(M 


(') 


_ 


_ 


32 


(1) 


(M 


(') 




_ 


10,689 


374 


1,185 


453 


32 


695 


1,348 


542 


496 


315 


181 


46 


44,761 


8,632 


3,773 


1,723 


1,025 


1,025 


6,738 


5,855 


5,377 


1,459 


3,918 


478 


669 


(M 


_ 


„ 


_ 


_ 


441 


20 


20 


20 


_ 


_ 


733 




24 


_ 


_ 


24 


_ 


414 


370 


370 


_ 


44 


10, 589 


1,063 


1,459 


1,310 


41 


108 


2,738 


1,431 


969 


505 


464 


462 


54,885 


5,955 


5,167 


2,761 


701 


,1,705 


6,907 


3,905 


3,458 


1,356 


2,102 


447 


6,501,640 


402,030 


846,380 


413,964 


162,592 


269,824 


529,448 


340,858 


644,792 


560,306 


84,436 


196,066 


1,541,176 


71,568 


259,437 


120,790 


25,530 


113,117 


2L2,305 


520,239 


403,875 


386,067 


22,808 


111,414 


2,082,211 


75,252 


208,797 


103,724 


60,669 


39,404 


119,329 


97,719 


71,425 


59,333 


i2,oy? 


26,294 


241,904 


6,581 


31,906 


9,343 


12,936 


9,627 


17,800 


21,418 


13,440 


11,393 


2,04-! 


7,978 


430,772 


26,476 


49,247 


19,878 


16,994 


12,375 


17,487 


30,090 


24,963 


15,177 


9,786 


5,127 


65,338 


23,029 


8,972 


5,738 


850 


2,334 


4,411 


6,483 


5,338 


2,652 


2,686 


1,145 


198,656 


26,549 


28,076 


13,758 


5,394 


8,924 


11,951 


21,609 


16,473 


11,677 


4,801 


5,131 


711 


148 


101 


68 


33 


_ 


58 


134 


125 


100 


25 


(') 


13,495 


677 


2,906 


447 


36 


2,423 


1,222 


2,730 


1,772 


1,703 


69 


958 


70,234 


16,657 


14,634 


8,982 


2,062 


3,590 


7,380 


7,403 


5,344 


2,837 


3,007 


1,559 


292,974 


50,898 


53,361 


30,422 


6,103 


16,836 


30,501 


32,723 


26,375 


11,777 


14,598 


6,348 


14,900 


878 


501 


275 


163 


63 


84 


54 


50 


27 


23 


(') 


84 


_ 


_ 


_ 


- 


> 


24 


(') 


(') 


(') 




(') 


9,230 


101 


453 


328 


(') 


121 


665 


127 


36 


15 


71 


41 


1,798 


573 


_ 


_ 


- 


- 


43 












1,746 


- 


- 


_ 


- 


_ 


1,026 


_ 


_ 


_ 


_ 


_ 


891 


113 


237 


135 


- 


102 


79 


38 


(M 


(') 


(') 


36 


1,535,520 


102,530 


187,752 


95,026 


31,818 


60,908 


105,083 


100,036 


70,017 


57,485 


12,532 


30,019 


8,673,172 


387,667 


821,616 


365,381 


214,229 


242,006 


476,750 


506,353 


365,105 


290,934 


74,121 


141,253 


3,853,713 


73,742 


246,807 


78,483 


78,966 


39,358 


178,408 


198,040 


139, S85 


120,774 


19,111 


53,155 



NUMBER OF PARTNERSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships 

Number of partners 

PARTNERSHIPS WITH AND WITHOUT NET PROFIT 

Total receipts 

Business .-eceipts 

Income from other partnerships, etc 

Nonqualifying dividends 

In te res t 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 

Total deductions 

Cos t of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 

Gross profit ( less loss ) 

Net profit (less loss) 

PARTNERSHIPS WITH NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 

Total deduc tions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization. 

Depletion 

Retirement plans, etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 

Gross profit 

Net profit 

Footnotes at end of table. 



ACTIVE PABTNEBSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 15. —INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



95 



Services — Continued 



Amusement 
and 
recreation 
services, 
including 

motion 
pictures 



Medical services 



Offices of 

physicians 

and 

surgeons 



Offices of 

dentists 
and dental 
surgeons 



Other 
medical 
services 



Educational 
services 



Legal 
services 



Engineering 
and 
architec- 
tural 
services 



Accounting, 
auditing, 

and book- 
keeping 
services 



Other 
services 



Nature of 
business 

not 
allocable 



NUMBER OF PARTNERSHIFS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnershi ps 

Number of partners 



(70) 



(71) 



(72) 



(73) 



(7i) 



(75) 



(76) 



(77) 



(78) 



(79) 



Partnerships with net profit: 

Number of partnerships 

Number of partners 



PARTNERSHIPS WITH AND WITHOUT NET PROFIT 



Total receipts. 



Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital asset 
Other income 



Total deductions. 



Cost of goods sold... 
Salaries and wages... 
Payments to partners. 

Rent 

Interest 



Taxes 

Casualty losses. 

Bad debts 

Repairs 

Depreciation. . . . 



Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships, 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 



etc. 



Gross profit (less loss). 
Net profit (less loss)... 



PAHTNEESmES WITH NET PROFIT 



Total receipts. 



Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Bents 



Royalties 

Net farra profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions. 



Cost of goods sold... 
Salaries and wages . . . 
Payments to partners. 

Rent 

Interest 



Taxes 

Casualty losses. 

Bad debts 

Repairs 

Depreciation. . . . 



Amortization 

Depletion 

Retirement plans, etc 

Net loss from other partnerships. 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 



etc. 



Gross profit. 
Net profit. . . 



13,809 
43,527 



8,246 
26,996 



19,831 
55,047 



18,453 
51,161 



11,263 
29,498 



10,963 
28,630 



1,236 
2,601 



1,137 
2,402 



7,332 
22,948 



6,353 

20,129 



1,498 
3,601 



1,034 
2,230 



22,823 

68,129 



21,778 
65, 519 



5,682 
14,360 



4,696 

11,888 



8,411 
23,639 



7,833 
22,322 



(ThcumMtd dotlmi 



712,935 

667,118 

2,106 

26 

1,162 

8,837 

178 



2,633 
10,875 

668,182 

181,449 
112,323 
14,322 
37,183 
11,713 

24,337 

520 

493 

9,102 

79,038 

17,757 

674 

127 

(') 

788 

178,347 

505,669 
44,753 



511,340 

490,246 

1,919 

24 

623 

6,940 



2,341 
9,193 

430,456 
120,267 
76,391 
8,339 
24,156 
5,350 

16,472 

14 

408 

6,566 

43,264 

12,314 

653 
90 
(') 

30 
116,133 

369,979 
80,884 



2,368,430 

2,357,922 

890 

(M 

1,268 

4,536 

28 
(') 
45 
3,735 



125,676 

443,287 

51, 546 

111,480 

8,789 

36,290 

185 

2,204 

9,713 

35,605 

280 
17 
967 
712 
226 
101 
348,221 

2,232,246 
1,188,131 



2,289,749 

2,279,908 

890 

(M 

1,268 

4,160 

28 



(') 

26 
3,463 

1,092,265 
113,768 
418,654 
39,501 
104,051 
7,633 

33,312 

180 

2,113 

8,960 

32,64t 

223 

17 
924 
712 
226 
101 
329,244 

2,166,140 

1,197,484 



1,412,563 

196 

(') 

888 

1,624 

(') 

40 
1,460 

562,264 

23,536 

216,710 
26,928 
64,251 
2,895 

16,013 

23 

429 

3,963 

17,522 

138 

250 
465 

100 
189,041 

1,389,027 
854,509 



1,403,503 

1,399,319 

196 

(M 

888 

1,624 

(M 

21 
1,453 

545,887 
23,360 

211,747 

20,135 

62,727 

2,879 

15,796 
23 
426 

3,919 
17,228 

126 

207 
465 

100 
186,749 

1,375,959 
857,616 



85,652 
85,503 



(') 



46,427 

5,572 

16,083 

3,785 

4,151 

433 

1,278 

37 

360 

1,774 

(') 
(') 
(') 



79,931 
39,225 



82,463 
82,316 



(') 



43, 149 
4,924 

15,341 
2,950 

3,918 
433 

1,219 

37 

319 

1,676 

(1) 
(') 
(') 



12,322 



77,392 
39,314 



866,005 

859,856 

694 

(') 

359 

2,871 

(') 

(') 
2,217 

771,608 

96,568 

215,494 

20,833 

43,078 

5,461 

18,999 

162 

1,738 

5,390 

16,309 

137 

16 

713 

247 

226 

(') 

146,236 

763,288 
294,397 



803,783 

. 798,273 

694 

(') 

359 

2,495 

(') 

(') 
1,954 

503,229 
85,484 

191,566 
16,416 
37,406 
4,321 

16,297 

157 

1,650 

4,722 

13,742 

92 

16 

713 

247 

226 

(') 

130,173 

712,789 
300, 554 



31,008 
30,532 

(') 

31 
185 



24 
233 

25,811 

2,631 
8,096 

979 
1,431 

503 

946 

(') 

87 

634 

1,406 



24 



(') 



27,901 
5,197 



27,971 
27,530 



31 
185 



225 

22,328 

2,234 

7,244 

556 

1,213 

407 

841 

(M 

87 

555 

1,125 

24 
(') 



25,296 
5,643 



2,484,186 

2,458,563 

3,358 

113 

3,115 

5,418 

85 

281 
1,433 
11,820 

1,122,764 

53,473 
497,553 

46,073 

122,606 

4,217 

29,726 

62 

1,537 

5,060 

28,725 

520 

26 

1,812 

212 

12 

202 

330,948 

2,405,090 
1,361,422 



2,460,878 

2,435,420 

3,358 

113 

3,110 

5,273 

35 

281 

1,433 

11,805 

1,095,505 

53,3Cr? 

491,526 

35,684 

119,850 

4,153 

29,310 

62 

1,522 

5,033 

28,230 

520 
26 

1,812 

212 

12 

133 

324,113 

2,382,113 
1,365,373 



804,307 

788,915 

6,186 

11 

738 

2,510 

16 

71 
5,860 

639,417 

183,874 

226,300 

30,778 

20,360 

2,493 

13,911 

13 

427 

1,206 

8,391 

139 

(') 

1,252 

137 

473 

106 

149,552 

605,041 
164,890 



758,293 

743,043 

6,173 

11 

734 

2,489 

16 

36 
5,786 

587,782 

164,753 

217,333 

21,363 

19,153 

2,045 

13,219 
13 

395 
1,028 
7,653 

138 

1,252 

137 

473 

106 

138,666 

778,295 
170,511 



962,760 

953,722 

4,980 

15 

957 

666 

(') 

11 

59 

2,343 

643,222 

12,739 

369,023 

62,987 

38,673 

2,880 

17, 059 

1,433 

1,939 

12,443 

182 

(') 
3,237 
31 

93 



940,983 
319,538 



945,907 

936,890 

4,980 

15 

953 

666 

(') 

11 

59 

2,326 

624,605 
11,952 

361,927 
58,039 
37,579 
2,759 

16,698 

1,409 
1,903 
12,079 

164 
(') 
3,206 
31 

31 
116,823 

924,938 
321,302 



1,020 
2,368 



916 
2,068 



47,887 
47,691 



(') 

12 
154 

32,672 

11,297 
8,416 
1,471 
1,594 
115 

641 



120 
568 



(') 



23 

8,368 



36,394 
15,215 



45,502 
45,316 



(M 

(') 
153 

29,983 
11,296 
7,989 
717 
1,470 
96 

619 

26 
115 
494 



(') 



23 
7,105 



34,020 
15,519 



(80) 



1,179 
3,214 



811 
1,991 



,302 
39 



16 

148 

3,234 
1,427 

171 

12 
1,058 



23 



(') 



91 
953 

4,050 

8,375 
1,771 



9,294 
9,107 



16 
132 

2,801 

1,427 

355 

171 
12 

(') 



(') 



91 
696 



7,680 
6,493 



Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
^Net loss exceeds net profit. 
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Eeta." 



96 



U. S. BUSINESS TAX RETURNS, 1963 






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U. S. BUSINESS TAX RETURNS. 1963 



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119 



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U. S. BUSINESS TAX RETURNS, 1963 



ACTIVE PARTNERSHIPS 



121 



Table 19.— NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES 



Selected industry 



Partner- 
ships 



Number of — 



Partner- 
ships 



Number ol — 



ships 



Number of — 



Partner- 
ships 



Number of— 



Partner- 
ships 



UNITED STATES, TOTAL 



CALIFORNIA, TOTAL 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms : 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries.. 
Mining 

Contract construction 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 

Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing 
terminals , and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesalers 

Retail trade 

General merchandise stores 

Food stores : 

Automobile and truck dealers 

Gasoline service stations 

Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 

Wholesale and retail trade not allocable .... 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Services 

Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile........ 

Amusement and recreation services, including 

motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . . . 

Other medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping 

services 

Other services 

Nature of business not allocable 

Footnote at end of table. 



924,230 

130,414 

119,651 

31,517 

11,793 
62,021 
14,320 

10,763 

14,151 

60,441 

19,555 
39,007 
1,879 

39,384 

4,555 

6,655 

6,577 

21,597 



16,662 



10,821 
5,841 

256,794 

43,514 

7,683 

35,831 

211,988 
12,081 
33,289 
9,694 
26,742 

13,352 

13,709 
44,187 
58,934 

1,292 

233,205 

45,359 

12,495 

175,351 

171,996 



15,327 
36,761 

14,931 

15,311 

6,519 

17,149 
29,729 
19,349 
10,380 

13,806 
19,829 
11,246 
1,240 
7,343 

1,497 

22,844 

5,653 

8,380 
1,016 

1,183 



315,349 

288,178 

81,312 

30,919 

141,387 

34,560 

27,171 
97,589 

135,224 

46,057 
85,052 
4,115 

98,832 

11,798 
15,941 
15,724 
55,369 



23, 653 
14,692 



610,062 

136,003 

26,538 

109,465 

471,236 
27,592 
74,410 
21,317 
57,652 

30,465 

30,548 

97,368 

131,384 

2,823 

999,315 

353,477 
32,527 
603,311 

441,497 



42,526 
80,470 

33,675 
32,484 
14,311 

43,147 
64,957 
42,874 
22,033 

43,571 
54,951 
29,401 
2,597 
22,953 

3,587 
63,121 
14,275 

23,539 
2,353 



10,929 

1,630 

1,268 

285 

725 

362 



247 
379 

645 

126 

190 

282 



(1) 

4,117 

455 

67 

388 

3,659 
315 
460 
199 
424 

235 

376 

427 

1,223 

1,429 
234 
(1) 
1,124 



533 

257 
279 
(') 

(') 
357 
287 

(1) 

(1) 
189 

n ' 

446 
( = ) 



23,002 

3,945 

2,910 

691 

1,700 

(') 

1,035 



511 
841 

1,992 

371 
440 

971 



(1) 



1,102 
187 
915 

8,294 
677 

1,070 
467 
833 

573 

787 

979 

2,853 

(') 

5,033 

1,917 

(') 

2,973 

5,523 

1,247 

539 
564 

786 
645 
(1) 

(1) 

598 
(') 

O) ' 
1,400 



1,311 



(1) 



(") 



37 
5 
(') 

357 
(') 
(^) 

(M 

(1) 
(1) 
(1) 



231 



(1) 



(1) 
(1) 



(M 






(1) 



CM 



3,021 
(M 



(M 
(M 

(M 

(M 
(M 

(M 
(M 



(M 

(1) 
(M 



74 
10 

(M 
720 

(M 

(1) 

(M 
(M 

(M 

(1) 
(') 
(•) 



(M 

717 



(') 



(1) 
(M 
(') 
(M 



(>) 



(') 






7,189 

1,005 
925 
342 
149 
307 

(') 

(M 



115 
285 



256 

(1) 
(') 
(M 
229 



(M 

(') 
C») 
1,567 

399 
(') 

338 

1,163 

8 

54 

C) 

183 

(') 

C) 
275 
492 



437 
(M 
1,94.4 

1,404 



224 
(M 

';> 

(1) 
(M 

(M 

196 
(M 
(') 

(M 
143 
94 

(M ' 

(M 

176 
(1) 

(') 



25,613 

2,497 

2,233 
811 
323 
773 

(') 

CM 



223 
602 



633 

CM 
578 



CM 

CM 
CM 

3,634 
907 
CM 

779 

2,727 
20 

112 
CM 

369 

CM 

CM 

636 
1,205 



14,249 
2,667 
CM 

11,335 

3,515 

734 
CM 

(M 

CM 
CM 

CM 

390 

CM 
CM 

CM 

406 
240 

CM " 
CM 

503 

CM 
CM 



3,789 

2,082 
1,909 
1,175 

552 

CM 

CM 
CM 



118 
184 
CM 

369 

97 
105 
CM 
118 



CM 
CM 

3,127 

429 
73 
356 

2,698 
207 
425 
360 
276 

156 

CM 
323 
861 



1,413 

CM 
CM 
1,042 

1,192 

CM 

303 

CM 
CM 
CM 

CM 
CM 
CM 
CM 

CM 

185 

CM 
CM ' 



224 

CM 



CM 



21,645 

4,691 
4,229 
2,682 

1,153 

CM 

CM 

CM 



293 
400 
CM 

847 

243 
232 
CM 

274 



CM 

CM 



1,199 

177 
1,022 

5,976 

477 
903 
773 
574 

318 

CM 

701 
2,011 



4,823 

CM 
CM 
3,346 

2,734 

CM 

676 

CM 
CM 
CM 

CM 
CM 
CM 
CM 

CM 

437 
CM 

CM " 



505 
CM 



CM 



111,043 

11,213 
9,945 
2,066 
4,273 
2,610 
996 

1,273 
359 

6,966 

2,643 

4,122 
201 

5,416 

336 

309 

1,004 

3,767 



1,042 
598 

26,599 

5,169 
1,039 
4,130 

21,331 
839 

3,235 
721 

2,234 

1,475 

1,457 
5,269 
6,101 

99 

36,163 

6,213 

907 

29,043 



2,715 
4,286 

1,677 

2,227 

382 

2,671 
4,221 
2,857 
1,364 

1,722 
2,423 
1,247 
70 
1,106 

CM 
1,882 
769 

1,038 
16B 

CM 



358,452 

29,799 
26,132 
5,513 
12,138 
5,940 
2,591 

3,617 
5,476 

16,182 

6,948 

8,807 

427 

14,657 

1,113 

721 

2,363 

10,460 



3,710 



2,291 
1,419 

84,432 

34,942 
2,599 
32,343 

49,340 
1,797 
7,914 
1,765 

5,079 

3,136 

3,479 
01,591 
14,579 



147,240 

46,242 

2,213 

98,785 



7,536 
9,623 

4,028 

4,804 

791 

6,943 
9,225 
6,366 
2,859 

5,336 
6,874 

3,340 

133 

3,351 

CM 

5,777 
1,789 

2,690 
368 



CM 



122 

ACTIVE PABTNEHSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 19 .—NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



Selected industry 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms * 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries... 
Mining 

Contract construction 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 

Transportation, coiranunication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing, 
terminals , and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesalers 

Retail trade 

General merchandise stores 

Food stores 

Automobile and truck dealers 

Gasoline service stations 

Apparel and accessory stores 

F\u"niture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 

Wholesale and retail trade not allocable.... 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Services 

Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 
motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons... 
Other medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping 

services 

Other services 

Nature of business not allocable 

Footnote at end of table. 



Number of — 



Partner- 
ships 



WS ANGELES DISTRICT 
(California) 



SAN FRANCISCO DISTRICT 
(California) 



62,106 

3,626 

3,020 

688 

1,280 

794 

258 

606 
661 

4,323 

1,493 
2,701 
(') 

3,583 
131 
(M 
613 

2,724 



441 
351 

13,723 

3,047 

566 

2,481 

10,626 

465 

1,269 

431 

1,256 

803 

831 
2,367 
3,204 

(') 

21,919 

3,992 

494 

17,433 

13,455 

1,384 
2,590 

992 

1,381 

217 

1,842 

2,551 

1,716 

835 

1,251 
1,348 

699 
(M 

618 

(M 
1,152 
470 



(M 



209,528 

10,150 
8,256 
1,829 
3,920 
1,881 
626 

1,894 
3,826 

9,853 

3,736 
5,834 
(') 

8,712 
422 
(') 
1,434 
6,549 



1,762 



52,897 

28,864 
1,366 
27,498 

23,932 

973 

2,874 

1,021 

2,544 

1,644 

2,033 
5,313 

7,430 



0) 



25,988 
1,266 
60,525 

34,476 

4,093 
5,693 

2,256 

2,994 

443 

4,832 
5,628 
3,825 
1,803 

3,630 
3,842 
1,827 

1,929 

(') 
3,651 
1,016 

1,6U 
(>) 

(M 



Number of— 



Partner- 
ships 



48,942 

7,592 
6,925 
1,378 
2,993 
1,816 
738 

667 
198 

2,643 

1,150 
1,421 
(') 

1,833 

205 

194 

391 

1,043 



601 
247 

12,876 

2,122 

473 

1,649 

10,705 

374 

1,966 

290 

978 

672 

626 
2,902 
2,897 

49 

14,249 

2,221 

413 

11,615 

8,655 

1,331 
1,696 

685 
846 
165 

829 
1,670 
1,141 

529 

471 

1,075 

548 

(M 

488 



(') 



730 
299 



(M 
(M 



148,924 

19,649 
17,926 
3,684 
8,218 
4,059 
1,965 

1,723 
1,650 

6,329 

3,212 
2,973 

n 

5,945 
691 
414 
929 

3,911 



1,948 

1,320 
623 

31,585 

6,078 
1,233 
4,845 

25,408 
824 

5,040 
744 

2,435 

1,492 

1,446 
6,278 
7,149 

99 

59,459 

20,254 

945 

38,260 

22,167 

3,443 
3,930 

1,772 

1,810 

348 

2,111 
3,597 
2,541 
1,056 

1,756 
3,032 

(^5 

1,422 

(') 
2,126 

773 



,513 



1,079 
(M 



(') 



Partner- 
ships 



12,749 

2,453 

2,302 

666 

(') 
1,324 

(') 

(') 



(') 



256 
345 



384 
47 



(M 
(1) 



(») 

(') 
(') 

3,257 

721 
141 
580 

2,512 
154 
127 
126 
255 

277 
518 
904 

(■) 

3,371 

846 

2,3X 



(') 



(') 
(') 



(') 
(») 



249 
243 



(') 
(') 
(') 

(M 

1 
(') 

(') 

n 



311 
296 



37,267 

5,735 
5,445 
1,439 

(M 
3,192 

(') 

(') 
2,450 

1,479 

602 
731 
(M 

870 
U8 

(M 

(M 



(') 

(M 
(') 

7,308 

1,635 

294 

1,341 

5,625 

315 
370 
342 
512 

(1) 

580 
1,205 
1,945 

(M 

14,187 
6,817 

(M 
6,955 

4,892 

758 

(') 

(') 

0) 
557 
512 



(1) 
(') 



767 
833 



(^) 
(M 
(') 

(M 

5 
(') 

(M 
(M 



Partner- 
ships 



CONNECTICUT 



12,167 

360 
261 
(') 

(') 
(') 
(M 

n 
(') 

1,500 

601 
850 
(M 



(^) 
(1) 
(1) 



(M 



3,394 
334 
(1) 
225 

3,060 
(') 

561 
(») 

648 

139 

(M 
565 
758 



3,911 
509 
(') 
3,293 

2,230 

(M 
540 



n 



227 
272 
) 

401 
324 
250 



(') 



124 
299 



(1) 
(») 
(1) 



(1) 
(M 



34,727 

332 
634 

(') 

(M 

(') 

(M 

(M 
(^) 

3,154 

1,293 
1,763 
(M 



(M 
(') 
(') 



0) 



7,261 
757 
(') 
464 

6,504 
(') 
1,159 

1,359 
410 

1,300 
1,587 



15,986 
4,977 

n 

10,016 



1,109 

476 
544 

(>) 
1,191 
671 
523 

(M 



(') 
(') 



(') 

(1) 



(M 



345 
639 



Number of — 



Partner- 
ships 



(') 
(') 
(') 
(') 

(') 

(') 

(') 
(') 

(') 
(') 

(') 



342 
317 



(') 



457 
32 



(1) 
(') 

4 
(') 
(M 
(') 
(M 

(') 

(M 
(1) 
(M 



(') 
(M 
(') 



(M 
0) 

(') 
(') 

(') 
(') 
(') 



(') 
(M 
(') 



(') 
(') 



0) 



810 
757 



(') 
(M 
(') 

(M 

(M 

(') 

(') 
(') 

(') 

(') 
(M 

0) 



(1) 



Number of^ 



Partner- 
ships 



927 
73 



(M 
(M 

8 
(M 

(M 
(M 
(M 

(M 

(') 
(1) 
(M 



3,494 

(M 
(') 
(M 



(') 
(M 

(1) 
(') 

(M 



(M 
(') 

0) 



(M 

(M 
(') 



DISTRICT OF 
OOUMBIA 



3,881 



(1) 



(M 



(M 
C) 



(M 

(M 



(1) 
(M 

7 
(') 
(1) 
(') 
(') 

(M 



791 
40 



245 
226 



1,902 
420 
(') 
1,434 

1,027 



(') 

(M 
(M 
(') 

(') 
(M 
(M 
(') 

(') 
122 

(M 

356 
16 

(M 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 19 .—NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



123 



Selected industry 



Number of — 



Number oT — 



Partner- 
ships 



Number of — 



Partner- 
ships 



Number of — 



Partner- 
ships 



ILUNOIS, TOTAL 



All industries . 



griculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries.., 



Mining 

Contract construction. 



General contractors 

Special trade contractors . 
Contractors not allocable . 



Manufacturing . 



Food and kindred products 

Lumber and wood products, except furniture . . . 
Printing, publishing, and allied industries., 
Other manufacturing industries 



Transportation, communication, electric 
and sanitary services 



Motor freight transportation and warehousing, 
terminals, and related services 

Other transportation, communication, elec- 
tric , gas , and sanitary services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 
Other wholesalers 



Retail trade 

General merchandise stores . . . 

Food stores 

Automobile and truck dealers. 
Gasoline service stations.... 



Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Finance 

Insurance agents, brokers, and service. 
Real estate 



Hotels, rooming houses, cainps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 



Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 
motion pictures 



Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . 
Other medical services 



Educational services 

Legal services 

Engineering and architectiu-al services. 
Accounting, auditing, and bookkeeping 

services 

Other services 



Nature of business not allocable. 
Footnote at end of table. 



CHICAGO DISTRICT 
(Illinois) 



23,769 





6,666 


1,470 
450 
410 


4,105 
1,019 
1,186 



1,669 

430 
1,239 



(M 



248 
160 



953 
238 
715 

5,113 
413 
662 
358 
766 

507 

298 

721 

1,388 



1,388 

272 

4,599 



1,080 
1,093 



(M 



401 
543 
) 

328 
973 
622 
351 



535 
428 



(1) 

8 



(M 

3,606 

1,040 
2,566 

1,362 
133 

617 

351 



2,113 
531 

1,582 

10,637 
866 

1,380 
747 

1,525 

1,069 

607 
1,510 
2,933 



6,587 

639 

13,603 

14,605 

3,283 
2,389 

871 
1,128 
(.'■) 

757 
2,111 
1,290 

821 

1,228 

1,375 
1,033 

(1) 
2,131 



654 



14, 027 

1,854 

1,640 
370 

665 

430 

214 



1,195 

431 

759 



(M 



105 
277 



297 
295 



4,629 

783 
119 
664 

3,841 
249 
669 
368 
601 

233 



203 

274 

1,244 

2,703 

247 

274 

2,182 

2,613 
551 



(1) 

2 
(1) 



300 
376 
322 









395 
331 



483 
156 






4,355 

3,797 
938 

1,393 
1,016 

558 

2,507 

882 
1,615 



224 

627 



(M 



(M 



2,018 

299 

1,719 

3,457 
604 

1,426 
774 

1,322 

513 

410 

650 

2,758 

(M 
3,377 

2,160 
639 

5,578 



1,281 

(1) 

645 
(M 

6 
7 
6 

(') 
879 
712 

1,389 
354 



629 
760 
652 



224 

198 



(1) 



113 
11 



(M 



(1) 
(1) 






(1) 

8 



(M 



2 



1,329 
535 






(1) 

(1) ' 

(1) 



609 

548 






258 
31 



(M 



(1) 

(M 
(1) 



(1) 

1,973 
427 



(M 



713 

11,911 
6,398 

5,513 

1,293 



(1) 



n 
(M 



(1) 



4,464 

1,677 

1,652 
407 
264 

718 
263 

(1) 



121 
193 









(M 



867 
132 



108 
663 



(1) 






(1) 



(M 



(') 



796 
222 
) 
526 

565 



C-) 

(1) 



3,941 

3,891 
1,008 

579 
1,728 

576 



730 
342 



(1) 



(1) 



(M 

1,926 
297 

230 
1,485 

29 

(M 

CM 
(M 

399 
(M 



1,306 
(M 
1,343 



(M 
(M 

(M 

(M 

(M 
(M 

(M 
(M 

(M 

(M 
(M 

(M 



(M 
(M 



(M 



60,506 

7,675 

7,214 
3,387 
(M 
2,823 



336 

3,182 

354 
2,224 

(M 

1,913 

310 

126 

285 

1,192 



15,667 

2,909 

382 

2,527 

12,715 
745 

1,742 
545 

1,728 

857 

537 
2,758 
3,753 

(M 
20,005 

4,130 

887 

14,988 

10,666 

1,069 
2,189 

1,062 
693 

434 

1,172 

1,370 

714 

656 

1,084 

933 
535 

(M 
319 

(M 
1,685 
461 

485 
(M 

(M 



189,772 

19,993 

19,034 
9,891 

(M 
6,315 
2,017 

959 

1,074 

6,382 

1,951 
4,675 
(M 

5,143 

789 
322 
632 

3,400 



1,465 



35,988 

7,043 

961 

6,082 

28,846 
1,621 
3,926 

1,188 
3,637 

1,978 

1,536 
6,520 
8,440 

(M 

89,120 

33,470 
2,972 
52,678 

29,333 



3,774 
5,011 

2,453 
1,481 
1,077 

2,928 
3,007 
1,608 
1,399 

3,760 

2,373 
1,345 
(M 

371 

(M 
4,997 
1,197 

1,412 
(M 



(1) 



2,311 

2,424 
889 

1,072 
340 

387 
170 

2,031 

603 
1,329 
(M 

1,470 
178 

205 
1,001 



(M 
10,705 

2,301 

291 

2,010 

8,373 
•ill 

1,258 
269 

1,064 

669 

361 
1,897 
2,278 

(M 
16,759 

3,573 
441 

12,745 

8,195 



864 
1,552 

110 
547 
235 

1,050 

1,165 

640 

525 

759 

800 
490 
(M 
231 

(M 
1,072 
406 



(M 
(M 



357 



141,897 

7,127 

6,318 
2,339 

2,465 
874 

609 



1,331 
2,793 

(M 

4,030 
495 
(M 
460 

2,878 

1,230 



(M 



5,470 

717 

4,753 

19,067 

1,234 

2,869 

602 

2,260 

1,571 

911 
4,611 
5,009 

(M 
77,642 

29,340 

1,713 

46, 589 

22,332 

3,214 
3,485 

1,743 

1,163 

579 

2,657 
2,583 
1,459 
1,124 

2,497 
1,972 
1,236 
(M 
579 

(M 
3,484 
1,036 

1,064 

(M 

(M 



258-562 O - 67 - 9 



124 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1%3 



Table 19 . —NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



Selected industry 



Number of — 



Partner- 
ships 



Number of — 



Partner- 
ships 



Number of — 



Partner- 
ships 



Partner- 
ships 



Number of— 



Partner- 
ships 



Nijnber of— 



Partner- 
sMps 



SHUNGFIELD DISTRICT 
(Illinois) 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries.. 
Mining 

Contract construction 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing 

Food and Idndred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 

Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing 
terminals , and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesalers 

Retail trade 

General merchandise stores 

Food stores 

Automobile and truck dealers 

Gasoline service stations 

Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 

Wholesale and retail trade not allocable .... 

Finance, insurance, and real estate 

Finance 

Insurance agents , brokers, and service 

Real estate 

Services 

Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services ; 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 
motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons... 
Other medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping 

services 

Other services 

Nature of business not allocable 

Footnote at end of table. 



4,864 
4,790 
2,498 

1,751 
468 

(') 



251 
895 



(') 



(') 

(M 

C») 

(') 



81 

4,961 

608 
91 
517 

4,342 
168 
4S4 
276 
664 

188 

226 

861 
1,475 

(') 

2,248 

558 

447 

2,243 

2,470 

205 
637 



(') 
(') 

(') 

205 
(') 
(') 

325 

132 
(') 

(') 

(M 
612 

(') 

J3 



12,866 

12, 716 
7,552 

('5 
3,850 
1,143 

(') 
561 

2,537 

620 
1,882 
('5 



(') 
(') 
(') 
(1) 



649 

188 

11,384 

1,573 

244 

1,329 

9,779 
387 

1,057 
586 

1,377 

407 

625 

1,909 
3,431 

O) 

11,478 
4,130 
1,259 
6,089 

7,001 

560 
1,526 

710 
(') 
(') 

(') 

424 
(1) 
(') 

1,263 
401 
(') 

(') 

(') 
1,513 
('5 

(') 



2,592 

2,508 
822 
(M 

1,026 
555 

(') 



1,471 

478 
993 



697 

55 
(') 
(') 



(') 
6,440 

861 
178 
683 

5,498 
319 
730 
285 
848 

437 

453 
1,231 
1,195 

(') 



766 

398 

2,401 



(') 

1,177 



(') 



621 
320 
) 

266 
752 
459 
293 



(M 



(') 
(') 

5 
(') 

(•) 
(') 



455 
341 



6,331 

6,163 
2,056 
{'5 
2,341 
1,531 

(') 



3,363 

1,083 
2,280 



1,624 

126 
(1) 
(') 
1,075 



(1) 
14,454 

2,347 

461 

1,886 

11,945 
815 

1,591 
592 

1,760 

1,064 

926 
2,595 
2,602 

(') 
12,312 

4,41B 

869 

7,025 

9,278 



2,512 

1,302 

661 

(') 

560 

1,707 

1,020 

687 

(1) 

1,222 
857 
(') 
(M 

(') 

1,599 

(1) 



23,742 

10,819 

10,486 
2,754 

7,161 
522 

333 
(') 



(') 



304 
640 



(1) 
(') 



615 

171 



378 

328 

(') 

4,568 

970 
127 
843 

3,573 

('5 

347 

168 

519 

425 

140 

594 

1,237 

(') 

4,306 
570 
448 

3,288 

2,037 
(M 



354 



(') 
(^) 



MO 
535 
265 
27C 



(') 

3 
(') 

(') 

3 

(') 

(') 
(') 

(^) 



59,089 

25,683 

25,005 
7,616 

C'5 

15,879 
1,387 

678 
(') 

2,074 

688 
1,336 

1,788 
543 

(') 

(') 
926 



781 
656 

(') 
IC, 270 

2,305 

300 

2,005 

7,915 

734 

376 

1,072 

1,204 

290 
1,265 

2,677 

{^) 
13,291 

2,653 
1,409 
9,229 

5,028 

(') 
760 

(1) 

(') 

(') 

457 

1,149 

560 

589 

(') 

826 
(') 

(') 



(^) 

(') 
(') 



3,682 

3,405 
1,029 

1,958 
394 

277 



186 

341 



(') 
(') 
(') 
(') 



(') 



626 

80 

546 

2,741 
175 
277 
152 
513 

(') 



185 
481 
831 

2,203 

342 

348 

1,513 

2,329 
(') 



(') 
(') 
(') 



(') 



341 
344 



(') 

(>) 

(') 

3 
(') 

(') 



268 
176 



34,633 

9,C40 

8,362 
2,789 

4,586 
914 

678 
1,002 



415 
693 



(') 
(') 
(') 
(') 



(') 



1,463 

189 

1,274 

6,063 
381 
628 
320 

1,103 

(») 

386 

1,175 
1,804 

(') 

8,742 

2,367 
1,428 
4,947 

5,922 

(') 
1,153 

(') 

(') 

(') 
783 
765 

(') 

(') 

635 
513 
(') 

(') 

(») 

883 
(') 

(>) 



16,315 
3,154 

3,006 
1,210 
('5 
1,361 
387 

(') 



1,264 

391 
800 



n 



491 
UO 



(') 
(') 



(') 
5,524 

906 

U7 
789 

4,594 
337 
574 
217 
654 

254 



293 

751 

1,514 

(M 
2,291 

267 

247 

1,777 

2,605 

760 

276 
(') 
266 

296 

523 
300 
223 

316 
232 
(^) 

(») 

(■) 

238 
(') 

(1) 



42,273 

7,203 

6,884 
2,824 

2,998 
966 

(') 
3,012 

2,768 

852 
1,747 



('5 



1,120 

225 

(') 
(0 



633 

501 

13,260 

2,373 

346 

2,027 

10, 839 
805 

1,203 
475 

1,400 

564 

702 
2,039 
3,651 

(^) 

7,913 

1,724 

564 

5,625 

6,238 

(') 
1,764 



(') 
578 

765 

1,117 

671 

446 

774 

527 

{' 

(1 
(' 

(1 

c: 



10,890 

1,638 

1,366 
692 

(') 
554 

(') 

2-/2 
191 



(') 



247 
469 



97 
165 



(') 



(') 
204 

3,095 

751 
234 
517 

2,343 
171 
554 
83 
188 

(') 
(M 



383 

744 

(') 

2,297 

489 

(») 

1,783 

2,212 

(') 
537 



(') 



224 
240 



(') 
(') 



211 

275 



266 
202 



(') 

(') 

4 
(') 

(') 



U. S. BUSINESS TAX RETURNS, 1963 



125 



ACTIVE PARTNERSHIPS 



Table 19 .—NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



Selected industry 



All industries 

Agriculture, forestry, and fisheries. 



Farms 

Field crop farms 

Fruit, iree nut, and vegetable farms. 

Livestock farms .' 

Farms, not elsewhere classified 



Other agriculture, forestry, and fisheries.. 



Mining 

Contract construction. 



General contractors 

Special trade contractors . 
Contractors not allocable . 



Manufacturing 

Food and kindred products. 



Lumber and wood products , except furniture . . 
Printing, publishing, and allied industries. 
Other manufacturing industries 



Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing, 
terminals , and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 



Number of — 



Partner- 
ships 



Wholesale and retail trade . 



Wholesale trade 

Groceries and related products . 
Other wholesalers 



Retail trade 

General merchandise stores . . . 

Food stores 

Automobile and truck dealers. 
Gasoline service stations . . . . 



Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Finance 

Insurance agents, brokers, and service. 
Real estate 



Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 
motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . . . 
Other medical services 



Educational services 

Legal services 

Engineering and architectural services . 
Accounting, auditing, and bookkeeping 

services 

Other services 



Nature of business not allocable . 



Footnote at end of table . 



670 
462 



2 






(1) 



(M 

1,028 
88 
(') 
(^) 
940 

(M 
(M 

<?) 
(1) 
(') 















6,238 

1,558 
988 

CM 

(') 
535 

(') 

CM 

CM 

CM 
CM 



CM 
CM 
CM 
CM 



CM 

CM 
CM 

2,279 
207 
CM 

CM 

2,072 
CM 
CM 

CM 
CM 

CM 

CM 
CM 
CM 



2,272 

CM 
CM 

1,295 
1,131 



Number of — 



Partner- 
ships 



CM 
CM 



CM 

'J) 

'J) 
CM 



CM 

<?) 
CM 
CM 
CM 

CM 
CM 



883 
679 



CM 
CM 



CM 



CM 



244 

677 



387 
91 



'J' 
CM 



CM 



313 

62 

251 

2,998 
265 
526 
145 
359 



CM 

CM 
6 
8 

CM 



657 
858 



3,131 
444 
CM 
2,614 

2,410 

CM 
456 

';> 

CM 
CM 



182 
449 

306 



CM 



211 
91 



CM 

CM 



348 
216 



CM 



CM 



2,027 
1,569 

CM 
CM 

864 
CM 
458 

CM 
1,970 

540 
1,430 



836 
211 



Partner- 
ships 



MASSACHUSEnS 



CM 



CM 



764 

170 
594 

6,398 
558 

1,115 
304 
726 

CM 

CM 
1,371 
1,900 

CM 



5,142 
CM 
9,00b 



CM 



CM 
CM 
CM 

378 
1,004 
644 
CM 

636 

576 
216 

CM 

CM 

932 
548 



CM 



CM 



613 
472 



CM 
CM 

<;' 

CM 
CM 

CM 



339 
1,142 
CM 



CM 
CM 

CM 
CM 



CM 
CM 



356 
135 
721 

3,169 
CM 
695 

CM 

518 



CM 
CM 

4 
9 

CM 



495 
938 



884 

249 

2,569 

3,018 

CM 
519 



CM 

2. 

CM 



284 
) 

381 
495 
236 
259 



CM 
CM 

CM 



278 
108 



344 
159 



Number of — 



Partner- 
ships 



1,365 
1,059 
CM 

'!' 
< ) 
CM 

CM 

CM 

3,277 

759 
2,424 

CM 

1,798 
CM 

<;) 

CM 

CM 



CM. 
CM 

8,778 

1,903 

306 

1,597 

6,827 
CM 
1,672 

CM 

1,081 

CM 
CM 

1,059 
1,887 

CM 

20,417 

9,931 

743 

9,743 



CM 

1,062 

CM 

568 

CM 

1,130 

1,013 

472 

541 

779 

636 

291 
CM 
CM 

CM 
1,155 
447 

563 



2,642 

2,335 
293 
396 

1,156 
490 

307 
243 



668 
1,845 
CM 

1,916 

162 
375 
271 

1,103 



2,175 

406 

1,769 

10,336 
430 

1,853 
467 

1,192 

489 

527 
2,766 
2,612 

CM 

7,862 

2,286 

524 

5,052 



433 
1,417 

722 
514 
CM 
513 
1,241 
819 
422 

801 

959 

507 
CM 



CM' 



778 
211 



CM 



Partner- 
ships 



5,760 
5,091 
612 
818 
2,607 
1,054 

669 
1,189 

6,783 

2,639 
4,036 
CM 

4,617 

391 

838 

661 

2,727 



1,415 



454 

28,153 

5,327 

917 

4,410 

22,539 

977 

4,117 

1,028 

2,532 

1,051 

1,146 
5,739 
5,949 



CM 



17,712 
1,207 
16,552 



1,463 
3,209 

1,749 
1,092 
CM 
1,110 
2,815 
1,850 
965 

2,607 

2,883 
1,471 

CM 

1,265 

CM 
2,231 
446 



CM 



513 



6,750 

6,497 
1,716 
CM 
4,192 

515 

253 

CM 

1,065 

361 
678 
CM 



CM 



180 
222 
328 



CM 
CM 



525 

52 

473 

3,939 

208 
529 
209 
482 
191 

223 

571 
1,526 

CM 

3,432 

742 
CM 
2,494 



520 

672 



CM 



CM 



250 
275 
) 

245 
600 
379 



CM 



CM 



CM 



500 
341 



Partner- 
ships 



MISSISSIPPI 



15,824 

15,267 
4,222 

CM 
9,695 
1,202 

557 
CM 
2,325 

803 
1,470 
CM 

2,085 

CM 
402 
496 



CM 
CM 



1,285 

117 

1,168 

8,719 
551 

1,069 
589 
993 

474 

487 
1,233 
3,323 

CM 

12,642 
4,517 

CM 
7,609 

8,271 

1,138 
1,468 

599 

550 
CM 

565 
1,360 

894 
CM 

809 

1,351 
983 
CM 
CM 



1,022 
CM 



CM 



8,298 

1,545 

1,396 
566 

CM 
661 

CM 
149 

CM 



275 
280 



CM 



197 
33 



CM 



CM 
CM 



2,732 

273 

41 

232 

2,457 
358 
485 
92 
417 
203 

CM 
CM 

580 
CM 
1,826 
266 
CM 
1,390 



CM 



CM 
CM 

2' 

CM 

CM 

ii 
CM 

CM 

';> 

CM 
CM 

CM 



4,021 

3,461 
1,619 
CM 
1,456 

CM 

560 

CM 



CM 



664 
599 



776 
85 



CM 



CM 

CM 



662 
120 
542 

5,381 
766 

1,090 
192 
932 

444 

CM 
CM 

1,305 

CM 

5,924 
1,499 
CM 

4,061 

3,171 
CM 



CM 

CM 
CM 

5. 

CM 
CM 

4 

CM 

CM 

CM 
CM 

CM 



126 

ACTIVE PARTNERSfflPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 19 . —NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



Selected industry 



Partner- 
ships 



NuiDDer of — 



Partner- 
ships 



Number of — 



partner- 
ships 



ships 



Partner- 
ships 



HEW HAMPSHIRE 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries.. 
Mining 

Contract construction 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 

Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing 
terminals, and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesalers 

Retail trade 

General merchandise stores 

Food stores 

Automobile and truck dealers 

Gasoline service stations 

Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 

Wholesale and retail trade not allocable .... 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service. 

Real estate 

Services 

Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 

motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . . . 

Other medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping 

services 

Other services 

Nature of business not' allocable 

Footnote at end of table . 



23,261 

5,195 

5,069 
1,688 

2,838 
421 

126 

1,330 

441 
840 



847 
48 



n 



345 
354 



6,717 
970 
168 
802 

5,694 
438 
782 
324 
845 

398 

292 
1,104 
1,461 

53 
4,918 

922 

286 

3,710 



257 
772 



(') 

376 
713 
541 



n 



581 
357 



497 
140 



(') 



(1) 



65,525 

12,771 

12,050 
4,550 

6,243 
963 

721 

3,832 

1,007 
2,727 
(.'■) 

2,049 
102 



890 
852 



15,191 

2,354 

389 

1,965 

12,730 

1,155 

1,699 

685 

2,184 



632 
2,362 
3,205 

107 
21,321 

10,5(X 
684 

10,133 

9,294 

640 
1,675 

1,129 

(') 

{') 

791 

1,558 

1,213 

(1) 

734 

1,586 
994 

479 



1,505 
358 

(1) 



5,190 

1,724 

1,724 
521 

879 



(M 



237 
106 



(1) 



(1) 



O) 



(1) 

1,289 
153 

1,136 
(') 

123 
(1) 

497 
193 






(1) 
(1) 



(1) 



(1) 






(') 



13,847 

4,052 

4,052 
1,467 

(1) 
2,039 

(M 



541 
252 



(M 






(M 



2,866 

391 

(1) 
2,475 
(») 

256 
(M 

CM 
1,150 
398 



(M 
(M 
1,416 

2,330 

1,095 
(') 

(1) 

(M 

(1) 
(M 
(') 
(M 

(M 

(») 
(') 

(M 



(M 

(M 

(M 
(M 



11,414 

4,030 

3,751 

905 

(M 

2,481 

341 

279 
(M 



(M 



143 
293 



212 

48 



CM 
CM 



CM 
CM 



2,657 

454 

74 

380 

2,179 

(M 

211 

89 

361 

CM 

CM 

335 

817 

CM 

1,996 
CM 

CM 

1,675 
1,724 

CM 
400 

248 
CM 
CM 



440 
319 



269 
161 



CM 
4 

3 

CM 
CM 

2 

1 

CM 

2' 

CM 
CM 



2,801 



9,258 

8,640 
2,267 
CM 
5,492 



618 
CM 
1,098 

297 
652 
CM 

485 

143 
CM 

CM 
CM 

CM 
CM 



5,989 
978 
163 

815 

4,962 

CM 

507 

203 

738 

CM 

CM 

706 
1,972 

CM 

5,891 
CM 

CM 

4,294 
3,864 

CM 

878 

543 
CM 
CM 



933 
693 



716 
457 



CM 
9 
6 

CM 

CM 

7 
4 

CM 
6 

CM 

CM 



251 
251 



CM 



CM 
CM 



CM 

2 

CM 

1 

CM 
CM 

CM 

CM 
CM 



492 
51 



CM 
CM 
CM 
CM 

CM 

CM 
CM 
CM 

CM 



CM 
CM 



226 
251 



CM 
CM 

CM 

CM 
CM 
CM 
CM 

CM 

CM 
CM 

CM 



CM 
CM 



CM 



CM 



7,723 



510 
510 



CM 



CM 

CM 



(M 
CM 

3 

CM 
CM 

CM 

CM 
CM 



1,259 

102 

14 

88 

1,153 
CM 
CM 
CM 

CM 
CM 

CM 
CM 
CM 

CM 

3,052 
CM 

CM 

2,782 
2,262 



537 
943 

CM 
CM 
CM 

CM 

CM 
CM 
CM 

CM 

CM 
CM 

CM 

CM 
CM 

CM 



CM 



2,116 

388 
362 

CM 
310 

CM 
CM 



CM 
CM 
CM 



CM 
CM 



748 
146 



CM 
CM 
6 

CM 
CM 
CM 
CM 

CM 

CM 
CM 
CM 



CM 



413 

270 



CM 
CM 



CM 
CM 

CM 
CM 
CM 



CM 

CM 
CM 



CM 



4,700 



830 

778 



CM 

6 

CM 
CM 



CM 
CM 
CM 



CM 
CM 



1,670 

454 

CM 

CM 

1,216 

CM 
CM 
CM 
CM 

CM 

CM 
CM 
CM 



CM 

1,010 



CM 
CM 



CM 
CM 

CM 
CM 
CM 



CM 

CM 
CM 



CM 



31,065 

1,466 

1,192 

CM 

315 

513 

CM 

274 

CM 
2,433 

717 
1,642 
CM 

1,529 

94 

CM 

350 

1,029 



433 

224 

8,967 

1,472 

327 

1,145 

7,421 
395 

1,279 
142 

1,045 

459 

410 
1,996 
1,695 

CM 

10,030 

1,601 

385 

8,0M 

5,933 

439 
1,378 

397 

897 

CM 

533 

1,324 

334 

490 

220 

455 

311 

CM 



CM 



909 
142 



CM 
CM 



U. S. BUSINESS TAX RETURNS, 1963 



127 



ACTIVE PARTNERSHIPS 



Table 19 . —NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



Selected industry 



Number of — 



Partner- 
ships 



Partner- 
ships 



Number of — 



Partner- 
ships 



Number of — 



Partner- 
ships 



Partner- 
ships 



Number of— 



Partner- 
ships 



NEW YORK, TOTAL 



ALBANY DISTRICT 
(New York) 



BEOOKLYU DISTRICT 
(New York) 



BUFFALO DISTRICT 
(New York) 



MANHATTAN DISTRICT 
(New York) 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries.. 
Mining 

Contract construction 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 

Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing 
terminals, and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesalers 

Retail trade 

General merchandise stores 

Food stores 

Automobile and truck dealers 

Gasoline service stations 

Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 

Wholesale and retail trade not allocable .... 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Services 

Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 

motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons... 

Other medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping 

services 

Other services 

Nature of business not allocable 

Footnote at end of table . 



4,562 

939 
839 
(') 



(') 



48 
315 



(') 



(M 
(M 
(') 



(1) 

(M 
(') 

1,235 

171 

1,064 

(1) 

134 

40 

182 

(1) 



(') 

(M 



(') 
(') 

(M 
(') 
(M 
(') 
(M 
{') 
(M 



(') 



(M 
n 



(M 



11,278 



2,268 
(^5 

1,535 

(M 



(M 



105 
691 



350 
16 



(') 

(M 



(M 

(M 

2,727 
373 
(1) 
(1) 

2,354 

304 
84 
365 

(M 



2,024 

1,776 
2,057 

(M 
(^) 
(M 
(M 
(M 
(M 
(M 



157 
108 



(1) 



(') 
(M 



(M 



97,594 

4,810 

4,285 
79 

717 
2,853 

636 

525 



5,096 
1,430 
3,568 
(M 

5,489 

223 

258 

921 

4,087 



2,012 

1,206 
806 



5,310 

821 

4,489 

20,864 
638 

4,716 
315 

1,952 

1,589 

1,367 
5,018 
5,219 

236 

33,235 
7,572 
1,159 

24,504 

19, 941 

1,230 
4,340 

1,585 
1,813 

942 
2,010 
2,384 
1,412 

972 

1,501 

2,198 
930 
353 
915 

(M 
3,563 
574 

1,678 
331 



(M 



350,993 

11,037 

9,964 
181 
1,880 
6,491 
1,412 

1,073 
2,178 

11,072 

3,327 
7,549 
(M 

12,801 

520 

629 

2,086 

9,566 



4,563 



2,653 
1,910 



12,362 
1,931 
10,431 

44,777 
1,521 

10,220 

649 

4,165 

3,534 

2,366 
10,733 
11,089 



189,380 

62,781 

2,613 

124,486 

61,282 



3,951 
9,400 

3,579 
3,309 
2,012 
6,U8 
5,081 
3,113 
1,968 

10, 016 

7,467 

2,739 

740 

3,988 

(^) 

10,925 
1,524 

5,855 
676 



7,791 

1,172 
1,099 



879 



(») 
(1) 

(1) 



(M 



(') 
(M 
(M 



(M 
(M 



2,480 
425 

(') 
2,055 
(') 

371 
0) 

244 

(^) 

(') 
483 
537 



1,540 

n 

1,295 
1,464 

276 
249 

(1) 
(M 
(M 

(M 
293 
244 

(M 

167 

n 
(') 

(M 

225 
(M 

(M 



(^) 



18,544 

2,764 
2,617 

(1) 
2,055 

(^) 

1,355 
(1) 



(') 
(M 
(M 



(') 

(M 



5,463 

904 
(M 
(M 
4,559 
(M 

871 
(M 

490 

1,020 
1,175 



4,538 
(M 
3,291 
3,268 

557 
524 

(M 
(1) 
(1) 

588 
490 
(M 

(') 
4 

(') 
(') 

(M 

5 
(M 

(M 



31,594 

575 
396 

(') 

(1) 

0) 

(M 

(1) 
(M 
1,840 

473 
1,337 
(1) 

1,761 
(') 

(1) 
(M 



434 
355 



1,158 
266 
892 

7,744 
329 

2,020 
125 
599 

635 

4^5 
1,747 
1,344 

12,183 
2,616 

(1) 
9,413 

5,429 

252 
1,587 

675 
641 
271 
497 
692 
337 
355 



(') 

3 

(M 

8 
(M 

2 
(') 

(M 



765 
290 



92,430 

1,390 
1,010 
(') 

(•) 
(M 
(M 

(') 
(1) 



1,037 
2,829 
(M 



(M 
(M 
(') 
(^) 



938 
856 



2,674 

660 

2,014 

16,306 
705 

4,278 
254 

1,246 

1,347 

945 
3,615 
3,916 



(1) 



14,780 

(M 

32,609 

13,922 

691 
3,503 

1,515 

1,374 

514 

1,163 

1,409 



703 

3,610 
1,241 
(M 
2,099 

1,858 



19,369 

2,914 
2,739 
(M 

373 

1,874 

414 

(M 

200 

1,164 

417 
723 
(1) 

737 
152 



(M 



224 
235 



(') 
5,937 

576 

106 
470 

5,288 

833 
155 
825 

240 

329 
1,513 

1,205 

(M 
3,994 

621 

373 
3,000 

4,018 



345 
830 



(1) 



316 

388 
) 

374 
581 
438 
243 



682 

410 



(M 
(^) 



(1) 



(M 

5 
(1) 

(') 
(M 



51,220 

6,584 
6,234 
(1) 

972 
4,187 



(M 



926 
1,549 
(1) 

1,658 
343 



(M 



448 
563 



13,005 

1,270 

255 

1,015 

11,566 

2,009 

322 

1,339 

508 

679 
3,270 
2,632 

(M 

16,071 

5,570 

803 

9,693 

9,923 

735 
1,796 

726 

818 
(1) 
1,120 
1,575 
1,089 

485 

533 

1,697 
939 

710 

(M 

1,598 
(1) 



(1) 
(1) 



33,340 

149 

(M 

(M 
(1) 
(1) 

(M 

204 

1,477 
384 

2,568 
21 
(') 

399 
2,116 



349 

9,051 

3,151 

303 

2,848 

5,777 

(^) 

1,442 

U 

283 

543 

471 

1,270 
1,633 

(1) 
15,513 

4,183 

539 

10,791 



357 
1,674 

491 
662 
521 

1,041 
718 
393 
325 

857 

534 

137 

(M 

265 

(M 

1,972 

352 

1,262 
208 

(1) 



138,799 
299 

(1) 

(M 
(M 
1,338 

3,228 

962 
2,168 
(') 

6,018 
58 
(') 

918 
4,978 

1,733 



799 

20,111 

7,514 

598 

6,816 

12,346 

(M 

3,062 

24 

590 

1,214 

973 
2,828 
3,366 

(^) 

121,534 

41,380 

1,316 

78,883 



1,953 
3,577 

1,132 
1,348 
1,097 
3,591 
1,509 
835 
674 

8,677 

1,731 
328 
(M 
1,030 

(1) 
5,950 
918 

4,791 
432 



(M 



128 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 19 - —NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES —Continued 



Selected industr., 



Number ol" — 


Number of — 


Number of— 


N'jnbe 


r of— 


N'imbe 


r of— 


rji^be 


r of— 


Fartnei- 
ships 


Partners 


Partner- 
ships 


Partners 


Partner- 
ships 


Partners 


Partner- 
ships 


Partners 


Partner- 
ships 


Partners 


Partner- 
ships 


Partners 


NORTH CAROLINA 


NORTH DAKOTA 


OHIO, 


TOTAL 


ClNClNNAn DISTRICT 
(Ohio) 


CLEVELAffl) DISTRICT 
(Ohio) 


OKLAHOMA 


IS.liA 


45,589 


4,209 


12,290 


37,463 


103,954 


14,535 


39,524 


22,923 


64,430 


12,030 


31,029 


2,335 


6,1U 


1,917 


4,806 


3,591 


8,561 


1,372 


3,450 


2,219 


5,111 


1,649 


3,621 


2,124 

1,053 


5,627 
2,940 


1,917 
1,219 
(M 


4,806 
3,223 


3,292 
705 
(M 


7,872 
1,701 


1,273 
(M 


3,229 
(') 


2,019 
542 
(') 


4,643 
1,228 
(') 


1,471 
557 


3,238 
1,202 


693 


1,678 


523 
(M 


1,203 

(M 


1,468 
898 


3,494 
2,137 


680 
381 


1,626 
958 


788 
517 


1,368 
1,179 


827 
(') 


1,816 
(') 


211 


486 


- 


- 


299 


689 


(M 


(') 


(M 


(M 


178 


383 


(') 


(') 


0) 


(M 


787 


5,639 


459 


3,472 


323 


2,167 


583 


2,562 


1,193 


2,671 


263 


562 


2,992 


6,596 


1,298 


2,789 


1,694 


3,807 


983 


2,175 


466 
727 


1,012 
1,659 


(M 
206 


(M 

445 
(M 


878 
2,015 


1,872 
4,502 
(M 


379 
894 
(') 


805 
1,934 
(') 


499 
1,121 
(M 


1,067 
2,568 
(M 


333 

626 
(M 


726 
1,401 
(M 


816 


2,009 


88 


192 


1,301 


3,158 


4o7 


1,181 


834 


1,977 


336 


794 


350 
(') 
254 


CM 
804 

677 


(M 

< ' 
(M 
(') 




113 

273 
762 


252 

(M 

619 

1,932 


85 

(') 
228 


196 
603 


(') 


' ) 
(') 

(M 


61 

(') 

235 


166 

(M 
(M 

530 


375 


908 


(M 


n 


476 


1,052 


(M 


(M 


303 


610 


210 


430 


325 


783 


(M 


(') 


328 


683 


(M 


(M 


229 


4o2 


186 


382 


n 


(') 


C) 


(M 


(') 


(') 


(M 


(M 


(M 


(M 


(M 


(M 


D,652 


14,896 


692 


1,564 


10,938 


24,331 


4,199 


9,431 


6,739 


14,900 


3,871 


8,7L2 


1,142 
151 
991 


2,702 

362 

2,340 


76 
(M 
42 


240 
(M 
121 


1,189 

1J8 

1,051 


3,312 

309 
3,003 


543 

58 

485 


1,670 

151 

1,519 


645 
79 
566 


1,642 

158 

1,484 


734 

82 

652 


1,753 

180 

1,573 


5,435 
473 

1,021 
367 
382 


12,019 

1,115 

2,214 

795 

1,848 


616 

(M 

(M 
(M 


1,324 


9,700 
360 

1,325 
193 

1,591 


20,896 
800 

2,819 
441 

3,314 


3,656 

(') 

456 

57 

695 


7,761 
(') 
912 
139 

1,507 


6,045 
250 
870 
136 
897 


13,135 
556 

1,907 
302 

1,307 


3,113 
231 
336 
224 
443 


6,911 
495 
828 
493 
942 


373 


898 


(M 


(M 


499 


1,323 


200 


425 


299 


898 


172 


396 


382 

669 

1,268 


883 
1,567 
2,699 






556 
2,849 
2,327 


1,116 
6,103 
4,980 


(M 
937 
1,022 


(M 
1,966 
2,208 


377 
1,912 
1,304 


756 
4,137 
2,772 


403 

226 

1,023 


1,007 

476 

2,274 


(') 


(M 


- 


- 


(M 


(M 


- 


- 


(M 


(') 


(') 


(M 


2,563 


8,881 


748 


3,937 


9,481 


35,781 


3,392 


11,365 


6,089 


24,416 


1,838 


6,752 


360 

261 

1,942 


2,413 
632 

5,836 


(M 
498 


1,621 


1,766 

784 

6,931 


13,182 

1,850 

20,749 


501 
■238 
2,653 


3,181 

529 

7,655 


1,265 

546 

4,278 


10,001 
1,321 

13,094 


463 

(') 

1,131 


2,559 

(M 

3,538 


4,100 


9,797 


463 


1,122 


7,771 


18,535 


3,175 


7,394 


4,596 


11,141 


2,536 


5,935 


414 

1,080 


932 
2,376 


(M 


(M 


226 
1,833 


701 
3,911 


(M 
72b 


(M 
1,575 


(M 
1,112 


(M 
2,336 


(') 
445 


(M 
956 


453 
472 
155 


1,035 

1,005 

336 


(M 


(M 


679 
686 
473 


1,524 

1,418 
9b9 


257 
242 
227 


610 
511 
454 


422 
444 
246 


914 

907 
515 


247 
(M 
(') 


515 
(') 


323 

790 
586 


822 
1,676 
1,240 


(M 

(M 




755 

1,310 

743 

567 


1,625 
2,833 
l,D7e 
1,155 


381 
517 
246 
271 


832 

1,057 

515 

542 


374 
793 
497 
296 


793 
1,776 
1,163 

613 


243 
463 
322 
(M 


486 
989 
687 


285 


806 


- 


- 


652 


1,450 


203 


505 


449 


945 


{') 


(') 


503 
411 


1,330 
1,045 


122 


387 
16 


1,045 
641 


2,616 
1,681 


495 
267 


1,179 
639 


550 
374 


1,437 
1,042 


296 
157 


672 
345 


(') 


(') 


(M 


(M 


281 


689 


l\ 


M 


(^) 


0) 


139 


327 


(') 


(M 


(M 


{') 


(M 


(') 


. 


_ 


(M 


(M 


(M 


(') 


446 


1,171 
(') 


(M 
(M 


(M 


1,057 
422 


3,075 
1,117 


391 
229 


1,146 
565 


666 
193 


1,929 
552 


400 
134 


1,107 
379 


(') 


(') 


(M 


(M 


389 
(M 


1,028 
(M 


207 


483 


182 
(M 


545 

(M 


(M 


(') 


(M 


(M 


(M 


(M 


(M 


(M 


- 


- 


(M 


(M 


(-) 


(') 



All industries 

Agriculture, forestry, and fisheries 

Perms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries.. 
Mining 

Contract construction 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 

Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing 
terminals , and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesalers 

Retail trade 

General merchandise stores 

Food stores 

Automobile and truck dealers 

Gasoline service stations 

Apparel and accessory stores 

Fxirniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 

Wholesale and retail trade not allocable,... 

Finance , insurance , and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Services 

Hotels, rocaaing houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 

motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . . . 

Other medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping 

services 

Other Services , 

Nature of business not allocable , 

Footnote at end of table . 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



129 



Table 19.— NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES —Continued 



Sele-jted industry 



Number of — 



Partner- 
ships 



ships 



Number of — 



ships 



Number of — 



Partner- 
ships 



Partner 
ships 



Number of — 



Partner- 
ships 



PENNSYLVANIA, TOTAL 



All industries . 



Agriculture, forestry, and fisheries. 



Farms 

Field crop farms 

Fruit, tr^e nut, and vegetable farms. 

Livestock farms 

Farms, not elsewhere classified 



Other agriculture, forestry, and fisheries. 



Mining 

Contract construction . 



General contractors 

Special trade contractors . 
Contractors not allocable . 



Manufacturing , 



Food and kindred products 

Lumber and wood products, except furniture... 
Printing, publishing, and allied industries. 
Other manufacturing industries 



Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing, 
terminals , and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 



Wholesale and retail trade . 



Wholesale trade 

Groceries and related products. 
Other wholesalers 



Retail trade 

General merchandise stores . . . 
Food stores 

Automobile and truck dealers. 
Gasoline service stations 



Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 



Wholesale and retail trade not allocable . 



Finance, insurance, and real estate. 



Finance 

Insurance agents, brokers, and service. 
Real estate 



Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 



Business services 

Automobile and other repair services 

Automobile parking, repair, and services... 

Repair services, except automobile 

Amusement and recreation services, including 
motion pictures 



Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . 
Other medical services 



Educational services 

Legal services 

Engineering and architectural services . 
Accounting, auditing, and bookkeeping 

services 

Other services 



Nature of business not allocable . 



Footnote at end of table. 



PHILADELPHIA DISTRICT 
(Pennsylvania) 



PITTSBURGH DISTRICT 
(Pennsylvania) 



RHODE ISLAND 



SOUTH CAROLINA 



2,524 

2,396 
488 
517 

1,171 
220 

(M 
(M 



396 

463 

1,178 

123 
745 
(>) 



(M 

3,181 

576 

84 

492 

2,604 
194 
379 
122 
240 



(') 



255 

566 
769 



(') 



735 

231 

1,874 



(^) 



(M 
(M 



162 
425 
254 



327 
201 



(M 

3 
21 

0) 

(M 

4 
(M 

(M 

(M 



5,628 

5,370 
1,079 
1,255 
2,567 
469 

(M 

(') 

2,010 

989 
1,011 
(M 

2,787 

276 
1,834 
(M 
445 



731 

(>) 
7,256 

1,270 

183 

1,087 

5,984 
427 
872 
340 
507 

584 
1,201 
1,887 

(M 

9,397 

3,305 

662 

5,430 

5,727 

CM 

886 



< ) 

(M 

(M 
381 
949 
534 

(M 

(M 
91 
5 

(M 

(M 

1,323 
(M 

(M 



905 
572 



(M 



3,106 
2,693 
(M 

309 
1,408 

769 

413 



1,080 
2,935 
(M 

2,762 

484 

251 

381 

1,646 



1,147 



506 

18,424 

3,123 

588 

2,565 

15,246 
563 

2,550 
551 

1,145 

1,119 

1,146 
4,515 

3,657 



(M 



1,897 

538 

7,313 

9,549 

806 
2,635 

922 

1,221 

492 

929 
2,068 
1,450 

618 

673 

759 
491 
(') 
217 

(M 
1,003 
215 



(M 

(M 



6,967 
6,009 
(M 

670 
3,070 
1,668 

953 



2,355 
6,198 
(M 

7,047 

1,213 

504 

1,191 

4,139 



3,032 



7,665 
1,349 
6,316 

33,702 
1,255 
5,729 
1,185 
2,350 

2,497 

2,687 
10,026 

7,973 

(M 
43,016 

19,568 

1,265 

22,183 



1,828 
5,633 

2,066 
2,511 
1,056 

2,061 
4,457 
3,148 

1,309 

1,777 

1,828 
1,145 

(M 

581 

(M 
3,186 
513 

1,093 
(M 



(M 



1,846 
1,561 
CM 

260 
694 
474 

285 
454 



479 
2,049 

1,779 

316 

CM 

228 

1,168 



(M 
11,301 

2,108 

458 

1,650 

9,140 
297 

1,598 
283 
752 

643 



667 
2,423 
2,277 



CM 



936 

363 

4,704 

5,924 

386 
1,643 

521 
773 
349 

820 

1,215 

877 

338 

372 

541 
327 



CM 
CM 



504 
166 



CM 



82,079 

4,280 
3,581 
CM 
572 
1,525 
1,055 

699 
1,448 

5,416 

1,005 
4,340 
CM 

4,696 

808 
CM 
812 
2,942 



CM 
25,620 

5,281 
1,091 
4,190 

20,203 

621 

3,641 

60S 

1,540 

1,914 

1,528 
5,346 
5,005 

CM 

25,242 

10,420 

839 

13,963 



919 
3,454 

1,168 

1,546 

740 

1,840 

2,561 

1,859 

702 

1,097 

1,344 
805 
CM 
CM 

(M 
1,817 
386 



CM 



1,260 

1,132 
CM 
CM 
714 
295 

CM 

1,078 



CM 



601 
886 



168 
184 



CM 



1,015 

CM 

915 

6,106 
266 
952 
268 
393 

276 

479 
2,092 

1,380 

CM 



961 

175 

2,609 

3,625 

420 
992 

401 
448 

143 



CM 



853 
573 
280 



218 
164 



CM 
CM 

4 

CM 



CM 



2,687 
2,428 

CM 
1,545 
613 

CM 

5,655 



1,350 
1,858 
CM 

2,351 

405 

370 

CM 

1,197 



1,075 



2,384 
CM 
2,126 

13,499 

634 

2,088 

577 

810 

583 

1,159 
4,680 
2,968 

CM 
17,774 

9,148 

426 

8,200 



909 
2,179 

898 
965 
316 

CM 

1,896 

1,289 

607 

680 

484 
340 

CM 

CM 
1,369 
CM 



CM 



2,639 

CM 
CM 

CM 

CM 
CM 



CM 



(M 
CM 
CM 

CM 



615 
115 



CM 

5( 

CM 

<?) 
< ) 

CM 

CM 

CM 
CM 



CM 



CM 



(M 
CM 
CM 

'?> 
CM 

CM 

CM 

CM 

CM 
CM 

CM 



CM 
CM 

CM 



CM 



6,188 

CM 
(M 

CM 

CM 
CM 



CM 
CM 



(M 
CM 
CM 

CM 

1,388 
244 
CM 
CM 

1,144 

< ) 

CM 
CM 

CM 

';> 
CM 

CM 



< ' 
CM 



1,965 



CM 



CM 

CM 
CM 

CM 

<;> 

CM 
CM 

CM 

CM 
CM 

CM 

CM 
CM 

CM 



CM 



754 
402 



CM 
2 

CM 
CM 

CM 



250 
301 



CM 



CM 



CM 
CM 

2,351 

420 

95 

325 

1,930 
CM 
273 
197 
CM 



CM 

223 

250 
705 

CM 

1,292 

<;) 

CM 
938 

1,594 
CM 

CM 

294 
CM 

CM 

202 
(M 

CM 
CM 

369 
CM 

CM 

(M 

236 
CM 

(M 



1,886 

1,714 
927 

CM 

557 
CM 
CM 

CM 



628 
673 



(M 



CM 



CM 
CM 

5,606 

972 

198 
774 

4,631 
CM 



CM 
CM 

472 

510 

1,480 

CM 

4,202 

'J' 
CM 
2,739 



CM 
1,055 

CM 

662 
CM 

CM 

485 
CM 
CM 

CM 

812 

CM 

CM 
CM 

601 

CM 
CM 



130 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 19 .—NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



Selected industry 



Number of— 



ships 



Partner- 
ships 



Number of — 



Partner- 
ships 



Number of — 



ships 



Number of — 



Partner- 
ships 



Number of — 



SOUTH DAKOTA 



TEXAS, TOTAL 



AUSTIN DISTRICT 
(Texas) 



DALLAS DISTRICT 
(leias) 



All industries 

Agriculture, forestry, and fistieries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries.. 
Mining 

Contract construction 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 

Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing 
terminals, and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Other wholesalers 

Retail trade 

General merchandise stores 

Food stores 

Automobile and truck dealers 

Gasoline service stations 

Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 

Eating and drinking places 

Other retail stores 

Wholesale and retail trade not allocable .... 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Services 

Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 

motion pictures 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . . . 

Other medical services 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping 

services 

Other services 

Nature of business not allocable 

Footnote at end of table . 



5,232 

2,369 

2,3*3 
671 

(M 
(') 



(») 
1 

C) 

T 
(M 

(') 

(M 
(') 



173 

74 



147 

6 

141 



(') 



(M 

(M 



(M 
0) 



(M 
(M 



(M 
(1) 

(M 

(M 

{') 
(M 
(M 



(') 

(') 
(M 

(') 

(') 



13,018 

5,709 

5,657 
1,(M 

3,411 
(M 
(M 



357 

157 



(M 
3 

1 
(') 

2 
(') 

(') 

(M 

(M 



401 
16 
385 

1,617 

99 
64 

(M 

(') 
(1) 



3,115 

1,996 
1,168 

(M 
0) 

(') 
(') 
(') 

<;) 

(M 
(M 



CM 

(M 
(M 

(M 
(M 



18, 605 

2,506 

2,041 
4S4 
(M 

1,222 
311 

465 
183 

1,132 

530 
592 
0) 



119 
204 
138 
244 



(') 



1,041 
302 
739 

5,762 
637 

i,ca4 

397 
945 

310 

380 

773 

1,306 

(M 
3,243 

466 

279 

2,503 



365 
1,162 

602 
335 
225 

244 
508 
407 
(M 



320 
182 



(M 

3 

(M 



(M 



(') 



46,541 

5,586 

4,507 
1,099 

2,640 

720 

1,079 
1,169 

2,582 

1,299 
1,253 
(M 

1,715 

357 
423 
367 
568 



664 
414 

CM 

15,642 

2,576 

695 

1,881 

12,987 

1,489 

2,378 

947 

1,990 

697 

908 
1,645 
2,933 

CM 
10, M8 

3,302 

622 

6,724 



811 
2,435 

1,313 
696 
476 

654 
1,210 
1,008 
(M 

783 

804 
477 



(M 

9 

(M 



CM 

(M 



CM 



10,152 

9,039 
2,298 
251 
5,488 
1,002 

1,U3 
2,409 

3,798 

1,139 
2,528 
CM 

1,842 

213 

178 

383 

1,068 



377 

13,511 

2,778 

393 

2,385 

10,684 

707 

1,636 

1,069 

1,304 

546 

778 
1,042 
3,602 

CM 
14,752 

2,752 
1,301 
10,699 

9,405 

678 
1,806 

804 
801 
201 

1,304 

1,866 

1,209 

657 

565 

1,142 
697 
(M 

444 

CM 
l,cr74 
331 



CM 

CM 



165,463 

25,307 

21,524 

5,753 

557 

12,944 

2,270 

3,783 
16,025 

8,213 

2,618 
5,332 
CM 

5,157 

632 

426 

1,046 

3,053 



2,245 



32,602 

7,035 

997 

6,038 

25,444 
1,932 

3,702 
2,553 
2,901 

1,309 

1,645 

3,105 
8,297 

CM 
51,240 

14,159 
3,250 
33,831 

23,578 



1,614 
3,918 

1,814 

1,677 

427 

3,587 
4,109 
2,672 
1,437 

1,237 

3,197 
1,748 
(M 
1,447 

(M 
3,542 
838 

1,271 
(M 



26,367 

4,931 

4,165 

942 

CM 

2,511 

583 

766 
403 

1,433 

506 
869 
CM 

840 

108 
CM 

157 
487 



1,157 
233 
919 

5,434 
428 
826 

408 
555 
364 

385 

742 

1,726 

CM 
7,332 

1,403 

456 

5,473 

3,985 

331 
730 



CM 



317 
290 
) 

444 
791 
426 
365 



CM 



(M 

2 

(M 

5 

CM 

CM 

CM 

CM 



567 
294 



11,627 

9,835 
2,601 
(M 
5,639 
1,307 

1,792 
1,607 

3,078 

1,100 
1,862 

CM 

2,746 
323 
(M 

403 
1,792 



1,862 

1,251 
611 

15,985 

2,907 

596 

2,311 

12,958 

1,069 

1,900 

979 

1,241 

779 

795 
2,291 
3,904 

CM 

27, 377 

7,440 
1,122 
18,815 

10,232 

740 
1,532 

686 

600 

CM 

1,215 

1,798 

949 

849 

483 

1,690 
821 
(M 
867 

(M 

1,671 
CM 

CM 
CM 

CM 



30,925 

5,221 

4,874 
1,356 
CM 
2,977 
419 

347 
2,006 

2,365 

633 
1,659 
CM 

1,002 

105 
CM 
226 

581 



CM 



1,621 

155 

1,466 

5,250 
279 
810 
661 

749 

182 

393 
300 
1,876 
CM 

7,420 

1,349 

845 

5,226 

5,420 

X7 
1,076 

487 
511 
CM 

860 

1,075 

783 

292 

347 

575 
403 



569 

160 



(M 

CM 



90,901 

13,680 

11,689 
3,152 

CM 
7,305 
963 

1,991 
14,418 

5,135 

1,518 
3,470 
CM 

2,411 
309 

CM 

643 
1,261 



1,284 



5,063 



CM 



4,128 

401 

3,727 

12,486 

863 

1,802 

1,574 

1,660 

530 

850 

814 

4,393 

CM 

23,863 

6,719 

2,128 

15,016 

13,346 

874 
2,386 

1,128 
1,077 
CM 
2,372 
2,311 
1,723 
588 

754 

1,507 
927 



1,871 
392 



CM 

CM 



727 
727 



CM 
CM 



CM 



93 
389 



CM 



CM 

CM 
CM 
CM 



CM 
CM 

1,234 

236 

86 

150 

998 
(M 
CM 
CM 

207 

CM 

CM 

264 
134 



1,206 
409 
CM 
720 

973 



U. S. BUSINESS TAX RETURNS, 1963 



ACTIVE PARTNERSHIPS 



131 



Table 19 . —NUMBER OF PARTNERSHIPS AND PARTNERS, BY STATE AND SELECTED INDUSTRIES— Continued 



Selected industry 



ships 



Number ol" — 



ships 



Number of — 



Partner- 
ships 



Number of — 



Number of — 



Partner- 
ships 



WEST VIRGINIA 



All industries . 



Agriculture, forestry, and fisheries. 



Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms. 

Livestock farms 

Farms, .not elsewhere classified 



Other agriculture, forestry, and fisheries... 



Mining. 



Contract construction. 



General contractors 

Special trade contractors . 
Contractors not allocable . 



Manufacturing . 



Food and kindred products 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 
Other manufacturing industries 



Transportation, communication, electric, gas, 
and sanitary services 

Motor freight transportation and warehousing, 
terminals, and related services 

Other transportation, communication, elec- 
tric, gas, and sanitary services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products . 
Other wholesalers 



Retail trade 

General merchandise stores . . . 
Food stores 

Automobile and truck dealers . 
Gasoline service stations . . . . 



Apparel and accessory stores 

Furniture, home furnishings, and eqxiipment 

stores 

Eating and drinking places 

Other retail stores 



Wholesale and retail trade not allocable . 



Finance, insurance, and real estate. 



Finance 

Insurance agents, brokers, and service. 
Real estate 



Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 



Business services 

Automobile and other repair services 

Automobile parking, repair, and services.. 

Repair services, except automobile 

Amusement and recreation services, including 
motion pictures . .*. 

Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons . . . 
Other medical services 



Educational services 

Legal services 

Engineering and architectural services . 
Accounting, auditing, and bookkeeping 

services *. 

Other services 



Nature of business not allocable . 



2,023 

491 

491 



(1) 






322 

(') 

36 

140 



(1) 
393 



(1) 



(1) 



(') 






(') 



4,732 

1,153 
1,153 

1,055 












652 

(') 

72 
(') 

280 



1,254 

(1) 
933 
604 

(') 
(') 



n 



(1) 



(1) 



2,529 

2,294 
560 
244 

1,244 
246 

235 

254 



378 
649 
(') 

507 

(^) 
246 



(1) 

3,707 

403 
97 
306 

3,304 
276 
293 
224 
523 

238 

228 
661 
861 



2,893 
544 
(M 
2,200 

3,027 



305 
667 

271 
317 

245 
688 
323 
365 

(^) 
320 
190 

(') 

(1) 

(') 

398 
(') 

(') 
(1) 

(^) 



40, 762 

5,766 

5,292 
1,223 

634 
2,936 

499 

474 

515 

2,653 

845 
1,661 
(^) 

1,209 

C') 

566 
(1) 






904 
217 
687 

7,067 
582 
613 
458 

1,077 

565 

517 
1,401 
1,854 



14,380 

5,754 

(^) 

8,251 

7,646 

893 
1,418 

570 
661 

564 

1,576 

769 

307 

(1) 

848 
477 

(1) 

(1) 

(') 

1,176 

(^) 

(1) 
(') 

(') 



16,226 

2,345 

1,844 
395 
741 
585 

501 
(1) 



599 
503 
(1) 

1,021 

96 
659 



246 

256 

3,955 

830 
178 
652 
3,099 
109 
384 
196 
361 

282 

641 

1,016 

4,455 
899 

3,432 

2,740 

298 
324 

(^) 

(0 

(1) 
499 
425 

271 

556 
250 

276 



340 
169 



(1) 



47,137 

5,504 

4,349 

1,107 

1,749 

1,247 

(') 

1,155 

(') 



1,259 
1,037 
(^) 

2,579 

223 
1,767 



2,159 

455 

1,704 

6,566 
285 
787 
456 
722 

597 
1,282 
2,144 

18,380 

5,833 
(^) 
12,270 



1,211 
731 

(^) 

(') 
1,265 
1,117 
(^) 

763 

1,758 
664 

1,025 



1,163 
429 



(') 



8,709 



545 



(>) 
2,996 

322 

116 



(4 
(1) 



(') 

1,692 
242 

1,450 

360 

6 

295 

(1) 

{') 
221 
324 



344 
1,377 



201 

(^) 
(') 
(') 

(') 
226 
201 

(') 

{') 
(') 

(') " 

(^) " 
(^) 

(') 



40,438 

1,388 
1,336 
O) 

942 
(0 
(') 

24,313 



310 
(1) 



(1) 



(') 
(') 
3,758 
553 

3,205 
(^) 

782 
29 

688 

(1) 

(^) 
466 
713 



6,486 



3,911 



426 

(^) 

550 
500 

(') 

(1) 
(^) 

(') " 

(') " 
(') 

(') 
(4 



4,798 
4,671 
(^) 

(M 

3,812 
566 

(^) 



409 
750 
(1) 

927 

318 
229 

270 



170 

5,496 

823 
165 
658 

4,672 

555 
211 

657 

324 

199 
1,494 
1,055 

3,377 
929 

2,301 



366 
548 

245 
205 
(0 
396 
436 
290 



(') 



652 
342 



473 
(1) 



(1) 



_LiL 



11,293 
11,009 

(1) 

8,891 
1,482 

(M 
(') 

2,775 

957 
1,622 
(^) 

2,351 

727 
537 
(') 
759 



(1) 
12,008 

1,866 

375 

1,491 

10,140 

(^) 

1,185 

492 

1,342 

849 

450 
3,059 
2,381 

(') 

19, 223 
11,917 

(^) 

6,961 

8,507 

759 
1,172 

564 
412 

(') 

1,162 

972 
678 

(1) 
1,846 
905 






2,983 

697 
697 

(') 

619 



(^) 



(1) 

(') 

{') 

(') 



787 
48 
(1) 
(1) 

687 
(^) 

91 
(1) 

(M 
(1) 

(') 
(^) 
238 

(1) 
618 

541 
519 

(') 
(1) 
(1) " 

(') 

(') 
(') 

(1) ' 
(') ' 



Sll. 



^Estimate is not shown separately because of high sampling variability. However, the data 
NOTE: See text for explanatory statements and "Description of the Samples and Limitations 



are included in the appropriate 
of the Data." 



132 



U. S. BUSINESS TAX RETURNS, 1%3 



ACTIVE PARTNERSHIPS WITH $5, 000, 000 OR MORE IN BUSINESS RECEIPTS 

Table 20 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, AND NET PROFIT, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS AND NUMBER OF PARTNERS 



Selected industries and item 



partner- 
ships 



Business 

receipts 

(ThouMmnd 
dollara) 



Net profit 
( les.-^ 
loss) 

(Thoumaitd 
dotUr*) 



Selected industries and item 



Nujnber 
of 
partner- 
ships 



but-ineys 
receipts 

fTTMUMRCf 

dollara) 



Het profit 

(less 

loss) 

(Thouaand 

dollara) 



SIZE or BUSINESS RECEIPTS 
All industries 



Agriculture, forestry, and fisheries, total. 

$5,033,000 under $10,000,000 

$10,000,000 under $25,000,000 



Mining , total 

$5,000,000 under $10,000,000.. 
$10,000,OX under $25,000,000. 



Contract construction, total 

General contractors, total 

$5,000,000 under $6,000,000... 

$6,000,000 under $8,000,000. , . 

$8,000,000 under $10,000,003.. 

$10,000,000 under $15,000,000. 

$15,000,000 under $20,003,000. 

$20,000,000 under $50,000,030. 
Other contractors 



Manufacturing, total 

Food and kindred products, total. 

$5,000,000 under $6,000,000 

$6,000,000 under $7,000,000 

$7,000,000 under $10,000,000... 
$10,000,000 under $50,000,000.. 



Apparel and other fabricated textile products, 

$5,003,000 under $6,030,000 

$6,0'M,000 under $10,000,033 

$10,003,030 under $25,0M,030 

Other manufacturing industries, total 

$5,000,000 under $6,000,003 

$6,030,030 under $10,000,000 

$10,000,000 under $15,000,000 



Transportation, connnunication, electric, gas, and 
sanitary services 



Wholesale and retail trade, total. 



Wholesale trade, total 

Groceries and related products, 
$5,000,000 under $6,000,000. . . 
$6,000,000 under $7,000,000... 
$7,030,000 under $8,000,000... 
$8,000,000 under $15,000,000.. 
$15,000,000 under $75,000,030. 



Farm products — raw materials, total. 

$5,000,000 under $7,000,000 

$7,000,000 under $10,000,003 

$10,000,000 under $15,000,000 

$15,000,000 under $75,000,030 

Alcoholic beverages, total 

$5,000,033 under $10,000,000 

$10,000,000 under $25,000,000 



Lumber and construction materials, total. 

$5,000,000 under $6,000,000 

$6,000,000 under $20,000,000 

Other wholesale trade, total 

$5,000,000 under $6,000,000 

$6,000,000 under $7,000,000 

$7,000,000 under $9,000,000 

$9,000,000 under $75,000,000 



Retail trade, total 

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

$5,033,000 under $6,000,000 

$6,000,000 under $7,000,000 

$7,000,000 under $75,000,000 

Automobile and truck dealers, total 

$5,000,000 under $6,000,003 

$6,000,000 under $7,000,000 

$7,000,000 under $25,000,000 

Other retail trade 



Finance, insurance, and real estate, total 

Security and commodity brokers, dealers, exchanges, 

services , total 

$3,000,000 under $5,000,000 

$5,000,000 under $6,000,000 

$6,000,000 under $10,000,000 

$10,000,000 under $20,000,000 

$20,000,000 under $50,000,000 

Other finance, insurance, and real estate 



Services , total 

Legal services, total 

$5,OM,000 under $6,000,000 

$6,030,000 under $7,000,000 

$7,000,000 under $15,000,000 

Engineering and architectural services, total. 

$5,000,000 under $10,000,000 

$10,000,000 under $15,000,000 



Accounting, auditing, and bookkeeping services, total. 

$5,000,000 under $10,000,000 

$20,000,000 under $75,000,000 

Other services, total 

$5,000,000 under $10,000,000 

$10,000,000 under $30,000,000 



100 
89 
17 
17 
15 
20 
6 
14 
11 



234 

73 
20 
20 
10 
14 
9 

76 
23 
22 
16 
15 
13 
10 
3 

3 
5 

3 
64 
15 

16 
16 
17 



6,299,111 

72,010 
39, 976 
32,034 

91,372 
59,426 
31,946 

1,137,730 

1,058,103 

92,001 

118,190 

134,978 

232,833 

98,195 

331,906 

79,627 

663, 693 
366,592 
37, 570 
83,896 
61,559 
183,567 

105, 602 
22,463 
44,735 
33,404 

191,499 
71,502 
72,055 
47,942 



2,809,169 

2,319,565 
674, 537 
110,305 
129, 155 
75,141 
148,251 
2U,635 

883,955 
134,956 
178,766 
191,212 
379, 021 
123,054 
72,183 
50,871 

59,603 

26,482 

33,121 

578,416 

82,153 

104,259 

125,618 

266,386 

489,604 

175,121 
16,493 
57,886 

100,742 

169,164 
50,653 
39,851 
78, 655 

145,319 

314,488 

588,469 
31,033 
54, 550 
109,118 
156,134 
237,634 
226,019 

646,260 
95, U9 
32,543 
25,749 
36,827 
61,462 
38,506 
22,956 

315,306 

36,664 

278,642 

174,373 

88,305 

35,568 



337,338 

1,056 
869 
187 

8,660 
4,229 
4,431 

44,163 

41,020 

813 

4,975 

1,975 

1,493 

6,622 

25,142 

3,143 

25,071 
12,498 
1,277 
975 
3,123 
7,123 

2,591 
286 
1,105 
1,200 
9,982 
1,493 
4,628 
3,861 



42, 665 

31, 674 

9,712 
1,433 
2,713 
1,033 
2,169 
2,314 

5,107 

636 

1,492 

831 

2,093 

2,600 

1,718 

882 

1,230 

542 

738 

12,975 

2,494 

2,997 

4,347 

2,637 

10,991 

2,012 

225 

937 

850 

3,711 

913 

1,204 

1,589 

5,268 

63,747 

50,180 
11,655 
10,907 
11,470 
^11,333 
27,481 
18, 567 

145,929 

41,820 

16,793 

11,908 

13,119 

5,529 

2,440 

3,089 

74,385 
9,412 

64,973 

24,195 
7,405 

16,790 



NUMBER OF PARTNERS 
All industries 



Agriculture, forestly, and fisheries, total. 

2 partners 

3 under 10 partners 



Mining, total 

2 partners 

3 under 180 partners. 



Contract construction, total 

General contractors, total 

Joint ventures: 2 partners 

3 partners 

4 under 10 partners. 
Other; 2 partners 

3 partners 

4 under 25 partners. 
Other contractors 



Manufacturing , total 

Food and kindred products, 

2 partners 

3 partners 

4 under 10 partners 

10 under 30 partners ... . 



Apparel and other fabricated textile products, total. 

2 under 5 partners 

5 under 10 partners 

10 under 15 partners 

Other manufacturing industries, total 

2 partners 

3 under 5 partners 

5 under 65 partners 



Transportation, communication, electric, gas, and 
sanitary services 



Wholesale and retail trade, total.. 

Wholesale trade, total 

Groceries and related products, 

2 partners 

3 partners 

4 partners 

5 under 7 partners 

7 under 30 partners 



Farm products— raw materials, total. 

2 partners 

3 partners 

4 under 6 partners 

6 under 60 partners 

Alcoholic beverages, total 

2 under 5 partners 

5 under 15 partners 



Lumber and construction materials, total. 

2 under 6 partners 

6 under 15 partners 

Other wholesale trade, total 

2 partners 

3 partners 

4 under 6 partners 

6 under 120 partners 



Retail trade, total 

Grocery stores, meat and fish markets, and fruit and 

vegetable markets, total 

2 under 5 partners 

5 under 10 partners 

10 under 30 partners 

Automobile and truck 'ealers, total 

2 partners 

3 partners 

4 under 15 partners 

Other retail trade 



Finance, insurance, and real estate, total 

Security and commodity brokers, dealers, excha^es, and 

services, total 

10 under 20 partners 

20 under 25 partners 

25 under 30 partners 

30 under 40 partners 

40 under 100 partners 

Other finance, insurance, and real estate 



Services, total 

Legal services, total 

2 under 15 partners 

30 under 40 partners 

40 under 50 partners 

Engineering and architectural services, 

2 under 10 partners 

10 under 25 partners 



Accounting, auditing, and bookkeeping services, total. 

10 under 150 partners 

150 under 300 partners 

Other services, total 

2 under 5 partners 

15 under 300 partners 



6 
2 

11 
6 
5 

100 
89 
36 
11 



6,299,111 

72,010 
57,378 
14,632 

91,372 
49,963 
41,409 

1,137,730 

1,058,103 

337,169 

171,580 

94,556 

135,332 

76,452 

143,014 

79,627 

663,693 
366,592 
101,761 

48,373 
189,828 

26,630 

105,602 
18,173 
53,814 
33,615 

191,499 
54,019 
78,238 
59,242 



64,389 



291 


2,809,169 


234 


2,319,565 


73 


674, 537 


16 


1(»,097 


20 


159,345 


18 


164,669 


10 


135,925 


9 


105,501 


76 


883,955 


36 


340, 393 


13 


202,192 


12 


149,716 


10 


191,654 


13 


123,054 


9 


78,784 


4 


44,270 


3 


59,603 


4 


37,351 


4 


22,252 


tA 


578,416 


17 


130,025 


15 


102,660 


14 


127,327 


13 


213,404 


57 


489,604 


16 


175,121 


8 


120,793 


4 


24,694 


4 


29,634 


23 


169,164 


6 


36,308 


7 


46,517 


10 


86,339 


18 


145,319 


64 


814,488 


54 


588,469 


9 


51,215 


10 


69,999 


12 


91,997 


11 


139,260 


12 


235,998 


10 


226,019 


53 


646,260 


14 


95,119 


2 


16,577 


6 


35,418 


6 


43,124 


8 


61,462 


5 


35,489 


3 


25,973 


12 


315,306 


7 


97,286 


5 


218,020 


19 


174,373 


10 


85,177 


9 


89,196 



^Net loss exceeds net profit due to business failure of a major partnership. 

NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 

Finance, insurance, and real estate includes partnerships with total receipts of $5,000,000 or more. 



U. S. BUSINESS TAX RETURNS, 1963 133 

ACTIVE PARTNERSHIPS 

Table 21 .-NUMBER OF PARTNERSHIPS ACTIVE AND INACTIVE ON DECEMBER 31, 1963, AND NUMBER OF MONTHS IN OPERATION IN 1963, BY SELECTED INDUSTRIES 



Selected industry 



Total 

number 

of 

partner- 
ships 



Status on December 31, 1963 



Months owned 
in 1963 



Less 
than 
10 



10 or 
more 



Months owned 
in 1963 



Less 

than 
10 



10 or 

more 



Months owned 
in 1963 



Less 

than 
10 



10 or 
more 



Period of ownership in 1963 



Less 
than 7 
months 



7 lees 
than 12 
months 



12 
months 



(1) 



(2) 



C3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(11) 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Field crop farros 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, noj, elsewhere classified 

Other agriculture, forestry, and fisheries 

Mining 

Crude petroleum, natural gas, and natural gas 

liquids and services 

Other mining 

Contract construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Electrical work 

Other special trade contractors 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Apparel and other fabricated textile products 

Lumber and wood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Fabricated metal products, except machinery and 

transportation equipment 

Machinery , except electric 

Other manufacturing industries 

Transportation, communication, electric, gas, and 
sanitary services 

Transportation 

Motor freight transportation and warehousing, 

terminals, and related services 

Other transportation 

Conmiunication, electric, gas, and sanitary 
services 

Wholesale and retail trade 

Wholesale trade 

Motor vehicles and automotive equipment '. 

Groceries and related products 

Farm products - raw materials 

Machinery, equipment, and supplies 

Lumber and construction materials 

Other wholesale trade 

Retail trade 

Building materials, hardware, and farm equipment 

Building materials dealers 

Hardware stores 

Farm equipment dealers 

General merchajidise stores 

Food stores 

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

Other food stores 

Automotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations. . . - 

Tire, battery, and accessoi^ dealers, and 
automotive dealers, not elsewhere classified. 

Apparel and accessory stores 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Antique stores and secondhand stores 

Florists 

Other retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Banks and trust companies; and insurance, holding, 
and other investment companies 

Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, 
and services 

Other finance 

Insurance agents, brokers, and service 

Real estate 

Real estate operators (except developers) and 

lessors of buildings 

Lessors of real property other than buildings... 

Agents, brokers, and managers 

Other real estate 

Footnotes at end of table. 



924,276 



762,331 



57,659 



704, 04A 



44,949 



75,289 



41,351 



67,674 



51,939 



773,618 



130,420 

119, 653 
31,497 
11,843 
62,007 
14,301 
10,767 

14,150 



10,620 
3,530 

60,408 

19,555 

38,972 

6,211 

2,877 

29,884 

1,881 

39,368 

4,553 
3,436 
6,650 
1,748 
6,596 



2,415 
4,127 
9,843 



16,640 
14,490 

10,812 
3,678 

2,150 

256,601 

43,493 
3,432 
7,689 
3,574 

3,642 

1,738 

23,423 

211,819 

15,500 

6,535 

4,876 

4,089 

12,095 
33,251 

29,078 
4,173 

41,092 

9,696 

26,723 



4,673 

13,330 
13,686 
44,105 
7,615 
4,901 

2,267 
2,613 
21,364 

1,234 
233,516 

18,458 
4,656 

4,359 
17,464 
12,474 

175,605 

150,650 

6,008 

6,013 

12,934 



105,431 

96,640 
25,373 

9,941 
50,356 
10,965 

8,791 

11,078 



8,231 
2,847 

50,068 

16,525 

32,019 

5,353 

2,417 

24,244 

1,524 

32,607 

3,959 
2,774 
5,326 
1,544 
5,650 



1,986 
3,462 
7,906 



13,499 
11,646 

3,720 
2,926 

1,853 

210,721 

36,577 
3,106 
6,424 
2,792 

2,963 

1,466 

19,826 

173,162 
12,998 
5,215 
4,270 
3,513 

10,199 
27,656 

24,280 [ 
3,376 I 

33,019 

7,933 

21,354 

3,732 

10,834 

11,457 

35,073 

6,622 

3,963 

1,754 
1,972 
17,615 



196,197 



14,976 
3,962 

3,649 
13,827 
10,693 

149,090 

128, 04« 

5,149 

5,022 

10,371 



3,072 

2,309 
402 
294 

1,246 
367 
763 

762 



420 
342 

4,619 

1,349 
3,026 

226 
(1) 
2,628 

244 

2,351 

207 
144 
520 
245 
466 



(M 
386 
688 



1,191 
1,069 

892 
(M 

(^) 

19,794 

2,854 
345 
426 

81 

228 
(M 
1,691 

16,836 

633 

279 

(M 

251 

579 
2,553 

2,236 
317 

4,452 

789 

3,295 

368 

719 
331 
4,534 
250 
279 

313 

1,517 

(M 

12,517 



614 
343 

159 
659 
444 



8,346 
318 
268 



102,299 

94,277 
24,927 

9,642 
49,110 
10, 598 

8,022 

10,267 



7,786 
2,481 

45,387 

15,175 

28,932 

5,131 

2,245 

21,556 

1,230 

29,699 

3,752 
2,625 
4,782 
1,299 
5,180 



1,791 
3,052 
7,218 



12,303 
10,577 

7,828 
2,749 

1,731 

190,779 

33,710 
2,761 
5,992 
2,711 

2,735 
1,333 
18,128 

156,141 

12,363 

4,936 

4,167 

3,260 

9,615 
25,078 

22,019 
3,059 

28,508 

7,139 

18,029 

3,340 
10,091 
10,567 
30,533 
6,367 
3,684 

1,436 

1,801 

16,098 



183,500 



14,360 
3,619 

3,435 
13,143 
10,224 

138, 669 

119,104 
4,331 
4,754 
9,980 



10, 575 

9,559 
2,443 
719 
4,989 
1,408 
1,016 

1,709 



1,271 
438 

6,363 

1,374 

4,289 

512 

189 

3,588 

(^) 

3,460 

257 
332 
677 
(1) 
465 



187 

374 

1,078 



1,917 
1,795 



1,319 
476 

(M 
26,641 
3,661 
(1) 
704 
469 

279 

1,942 

22,323 

1,198 

768 

(') 

248 

1,034 
3,564 

3,066 
498 

5,294 
1,022 
3,711 

561 

1,366 

1,151 

5,718 

470 

491 

244 

391 

1,857 



18,151 



1,931 
320 

638 

1,882 

965 

12,415 

10,215 

588 

518 

1,094 



2,264 

1,739 
415 
(M 
953 
269 
475 

525 



270 
255 

3,894 

1,114 

2,633 

330 

(M 
2,224 

(M 

2,104 

122 
272 
372 
(M 
245 



(') 
295 
630 



325 
752 



546 
206 

(M 

15,965 

1,943 

408 
163 

163 
(1) 
987 

13,390 
575 
446 
(M 
(1) 
574 
1,351 

1,554 
297 

3,653 

622 

2,707 

324 

909 
582 
3,609 
278 
343 

(1) 
269 
1,076 

(M 



5,971 



621 
(1) 

379 
318 
494 

4,084 

3,390 
(M 

244 
.128 



3,262 

7,721 

2,028 

572 

3,932 

1,139 
541 

1,134 



1,001 
183 

2,455 

749 

1,653 

(1) 

(1) 

1,361 

(.'■) 

1,338 
(^) 
305 
(1) 



(1) 
(^) 
431 



1,092 
1,043 



773 
270 



(1) 
10,527 
1,685 
(') 
295 
305 

'!' 
(M 
929 

3,817 
618 
• 317 
{') 
(M 
510 
1,703 

1,502 

1,614 

398 

1,004 



212 

457 
545 
2,035 
186 
(1) 

(M 
(^) 

. 756 

11,906 



1,310 
(1) 

254 

1,490 

471 

8,161 

6,679 
442 

274 
766 



14,414 

13,454 
3,676 
1,138 
6,662 
1,928 
960 

1,363 

1,113 
245 

3,977 

1,156 

2,664 

341 

271 

2,052 

157 

3,301 

337 
330 
647 
114 
431 

242 
291 

359 



1,224 

1,049 



773 
276 



19,239 

3,260 
193 
561 

313 

400 

138 

1,655 

15,829 

1,304 

552 

424 

328 

812 
2,031 

1,732 
299 

2,779 

741 

1,658 

330 

1,130 

1,073 

3,314 

523 

447 

269 

250 

1,892 



19,168 

1,551 
374 

572 

1,755 

316 

14,100 

12,337 
271 
473 
969 



341 
316 

(M 

(M 

'!> 

(M 
(') 

(M 
(M 



(') 

251 



(1) 

(M 
(1) 
(M 

(M 



(1) 
(1) 

(M 

(M 

1,307 

(') 
(^) 

(') 

(M 
(M 
0) 

1,168 
(5) 

(M " 
(') 

(1) 
(^) 

281 
(^) 
(M 



(M 

318 
(M 

C^) 

(1) 
(M 



(') 
(1) 



(') 



(M 
(') 



11,870 

11,227 

3,118 

302 

5,736 

1,571 

643 

920 

762 
153 

2,050 

563 
1,433 

191 
(^) 
1,138 
(M 

1,374 

(^) 
(1) 

315 
(M 

275 

(1) 
(1) 
325 



401 
(M 

(M 

8,219 

1,128 

199 
(M 

(M 
(M 
666 

7,017 
404 
173 
138 

541 
1,011 

903 

(^) 

1,336 
271 
912 

(1) 
320 
363 

1,726 

(M 

(1) 

(.'■) 
(1) 

772 

(M 
10,163 



629 

1,222 

378, 

7,656 

6,927 
(1) 

182 
375 



123,103 

117,639 
30,937 
11,505 
61,179 
13,963 
10,469 

13,632 



10,263 
3,419 

58,777 

19,076 

37,928 

6,085 

2,710 

29,133 

1,773 

37,515 

4,371 
3,159 
6,366 
1,653 
6,410 

2,300 
3,959 
9,292 



706 16,213 
583 14,096 



10,433 
3,608 



2,1.22 

246,591 

41,440 
3,358 
7,345 
3,289 

3,386 
1,630 
22,432 

203,919 

14, 690 

6,151 

4,637 

3,852 

11,367 
32,349 

28,322 
4,027 

39,844 
9,353 
26,094 

4,397 

12,496 
13,011 
42,305 
7,257 
4,602 

2,193 
2,461 

20,344 

1,232 



225,048 



17,607 
4,402 

4,469 
16,954 
12,084 

169,532 

145,503 

5,335 

5,751 

12,383 



3,650 

2,365 
617 
416 

1,294 
538 
785 

920 



470 
450 

5,716 

1,659 
3,739 

371 

201 

3,167 

318 

3,075 

143 
242 
616 
202 
392 

254 
391 
835 



1,268 

1,122 



25,225 

3,134 
319 
582 
155 

340 

150 

1,538 

21,939 

1,042 

547 

249 

246 

305 
3,273 

2,757 
516 

5,715 
1,167 
4,058 

490 

1,104 
967 

5,636 
371 
519 

391 

294 

2,565 

(') 

12,301 

868 
247 

458 
586 
665 

9,477 

8,363 
220 
224 
665 



3,307 

2,656 
517 

(M 

1,724 
244 
651 

642 



421 
221 

4,600 

1,351 
3,147 
368 
(M 
2,673 



254 
230 
433 
158 
538 

(M 
295 
585 



1,069 
996 



666 
330 



(M 
17,059 

2,623 
305 
392 

160 

155 

94 

1,517 

14,383 

545 

313 

(1) 

79 

636 
1,856 

1,606 
250 

3,703 

727 

2,695 

281 

744 
850 

3,851 
308 

(1) 

(1) 
1,421 

(1) 

10,906 



733 
(') 

138 

1,002 

424 

3,390 

6,939 
244 
390 
817 



121,151 

112,118 
29,853 
10,918 
58,161 
13,186 
9,033 

12,120 



9,372 
2,748 

48,461 

16,066 
31,042 
5,346 
2,403 
23,293 
1,353 

31,873 

3,974 
2,637 
5,317 
1,298 
5,480 



1,972 
3,273 
7,372 



13,881 
11,973 

8,375 
3,103 

1,903 

204,307 

35,633 
2,734 
6,371 
2,974 

2,891 

1,386 

19,327 

167,597 

13,103 

5,291 

4,235 

3,527 

10,426 
27,220 

23,959 
3,261 

30,426 
7,459 
19,341 

3,626 

10,643 
11,194 
33,268 
6,573 
3,931 

1,631 
2,.021 
17,151 

1,027 
201,841 

16,006 
3,936 

0,873 
15,366 
10,995 

151, 665 

130,201 

5,421 

5,137 

10,906 



134 

ACTIVE PARTNERSHIPS 

Table 21. 



U S. BUSINESS TAX RETURNS, 1963 



•NUMBER OF PARTNERSHIPS ACTIVE AND INACTIVE ON DECEMBER 31, 1963, AND NUMBER OF MONTHS IN OPERATION IN 1963, 

SELECTED INDUSTRIES —Continued 



Selected industry 



Total 
number 



partner- 
ships 



Status on December 31, 1963 



Months owned 
in 1963 



Less 
than 

10 



10 or 

more 



Months owned 
in 1963 



Less 
than 
10 



10 or 
more 



Months owned 
in 1963 



Less 
than 
10 



10 or 
more 



Period of ownship in 1363 



Less 
than 7 
months 



7 less 
than 12 
months 



12 

months 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(W) 



Hotels, rooming houses, camps, and other lodging 

places 

Hotels, tourist courts, and motels 

Hotels 

Tourist courts and motels 

Lodging places, except hotels, tourist courts, 
and motels 



Personal services 

Laundries, laundry services, cleaning and dyeing 

plants 

Beauty and barber shops 

Other personal services 

Business services 



Automobile and other repair services 

Automobile parking, repair, and services 

Automobile repair shops 

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



Motion pictures 

Amusement and recreation services, except motion 
pictures 

Medical services 

Offices of physicians and surgeons 

Other medical and health services 



Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services 



Nature of business not allocable. 



171,994 

15,329 
9,491 
3,176 
6,315 

5,838 
36,702 

14,908 

15,311 

6,483 

17,171 

29,718 
19,343 
16,126 
3,217 
10,375 

2,040 

11,769 

19,831 
U,263 
8,568 

22,823 
5,682 
8,411 
2,513 

1,179 



141,894 

12,643 
8,022 
2,615 
5,407 

4,621 
30,194 

12,173 

12,455 

5,566 

13,815 

23,654 

15,373 

12, 670 

2,703 

8,231 

1,647 

9,424 

17,152 

10,117 

7,035 

19,331 
4,896 
6,933 
2,155 

836 



12,730 

1,179 
739 
(1) 

587 

440 
2,858 

1,129 

1,505 

224 

1,547 

2,815 
1,739 
1,335 
454 
1,026 

1,092 

1,137 
634 
453 

1,031 
387 
313 
268 

(M 



129,042 

11,464 
7,283 
2,463 
4,320 

4,181 
27,336 

11,044 

10,950 

5,X2 

12,264 

20,839 

13,534 

11,335 

2,249 

7,255 

1,494 

8,279 

16,010 
9,433 
6,577 

18,300 
4,509 
6,660 

1,887 

763 



17,718 

1,464 
784 
295 
489 

680 
4,034 

1,614 

1,917 

503 

2,036 

4,262 
2,858 
2,458 
400 
1,404 

(') 



1,347 
573 
769 

1,834 
425 
509 
250 

(') 



9,566 

697 
393 

245 

304 
2,252 

978 

1,032 

242 

1,082 

2,728 

1,847 

1,594 

253 

381 

(') 



642 
246 
396 
710 
322 
244 
(M 



8,063 

767 
391 
(') 
244 

376 
1,782 

636 
885 
261 

1,004 

1,509 
936 
339 
(') 
523 

(M 



671 
327 
344 

1,124 
(1) 
236 
(M 

(') 



12,382 

1,222 
635 
266 
419 

537 
2,474 

1,121 
939 
414 

1,270 

1,802 

1,112 

998 

(M 

690 

240 



1,332 
568 
764 

1,658 
361 

919 

0) 

221 



(') 
(') 



(M 
(1) 
(M 

(') 

(1) 

(M 

(1) 

of 



(1) 
(M 

{-)" 
n 



591 
273 
C) 
200 

318 
1,518 

675 
60.6 
227 

534 

971 
530 
482 
(') 
391 

(M 



538 
151 

387 

963 

(M 

(M 

(M 



14,795 
9,176 
3,056 
6,120 

5,619 
35,994 

14,511 

15,139 

6,344 

16, 577 

29,082 
18,981 
15,780 
3,201 
10,101 

1,318 

11,293 

19,051 

10,841 

8,210 

22,133 
5,522 

7,541 
2,479 

1,057 



1,327 
734 
197 
587 

543 

3,712 

1,344 

2,024 

344 

1,840 

3,964 
2,496 
1,999 
497 
1,198 

1,284 

1,326 
685 
641 

955 
527 

416 
293 

(M 



11,790 

1,160 
691 
275 
416 

469 
2,587 

1,135 

1,103 

344 

1,476 

2,664 
1,564 
1,330 
234 
1,100 

132 



722 
353 
369 

1,128 
378 
298 

O) 

(M 



139,000 

12,308 
7,701 
2,584 
5,117 

4,607 
29, 695 

12,032 

12,007 

5,656 

13,261 

22,724 

14,921 

12,451 

2,470 

7,803 

1,565 

8,958 

17,003 
9,803 
7,200 

20,050 
4,617 
6,827 
1,992 

984 



(15) 



5,709 



(M 



534 
315 
120 



219 
708 



(M 
(') 



O) 



636 
362 
346 
) 
274 

222 



780 
422 
358 



(M 

8 
(') 



"■Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 
762,331 partnerships active on December 31, 1963 include 628 with unknown months of ownership. 
86,656 partnerships inactive on December 31, 1963 include 593 with unknown months of ownership. 

75,289 partnerships not known to be active or inactive on December 31, 1963 include 29,77-i with unknown months of ownership. 
Data for "Period of ownership in 1963" include the accounting periods of approximately seven percent of partnerships which file fiscal year returns. 



U. S. BUSINESS TAX RETURNS. 1963 

ACTIVE PARTNERSHIPS CONTRIBUTING TO EMPLOYEE BENEFIT PLANS 

Table 22.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, NET PROFIT, AND EMPLOYEE BENEFIT CONTRIBUTIONS, BY SELECTED INDUSTRIES 



135 



Selected industry 



All industries. 



Agriculture, forestry, and fisheries 

Farms 

Other agriculture, forestry, and fisheries. 



Mining. 



Contract construction. 



General contractors 

Special trade contractors. 

Contractors not Eillocable. 



Manufacturing . 



Food and kindred products 

Apparel and other fabricated textile products. 
Lumber and wood products, except furniture..., 
Printing, publishing, and allied industries... 

Machinery, except electric 

Other manufacturing 



Transportation, communication, electric, gas, and sanitary 
services 

Transportation 

Motor freight transportation and warehousing, terminals, 

and related services 

Other transportation 

Communication, electric, gas, and sanitary services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 
Farm products - raw materials.. 
Other wholesEile trade 



Retail trade 

Building materials, hardware, and farm equipment. 

Building materials dealers 

Hardware stores 

Farm equipment dealers 



General merchandise stores 

Food stores 

Grocery stores, meat and fish mai'Uets, and fruit 

and vegetable markets 

Other food stores 

Automotive dealers and gasoline service stations.. 

Apparel and accessory stores 

Furniture, home furnishings, and equipment stores. 

Eating and drinking places 

Other retail trade 



'//holesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Security and commodity brokers, dealers, exchanges, and 

services 

Insurance agents, brokers, and service 

Real estate 

Real estate operators (except developers) and lessors of 

buildings 

Other real estate 

Other finance, insurance, and real estate 



Personal services 

Laundries, lavndry services, cleaning and dyeing plants- 
Other personal services 



Business services 

Automobile and other repair services 

Automobile parking, repair, and services. 
Repair services, except automobile 



Amusement and recreation services, including motion 

pictures 

Medical services 

Offices of physicians and surgeons 

Other medical services 



Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services 



Partnerships with and without net profit 



Total 
number of 
partner- 
ships 



(1) 



Nature of business not allocable. 



119, 653 
10,767 



19,555 
38,972 
1,881 

39,368 

4,553 
3,436 
6,650 
6,596 

4,127 
14,006 



15,640 
14,490 

10,812 
3,678 
2,150 

256, 601 

43,498 
7,689 
3,574 

32,235 

211,319 

15,500 

6,535 

4,876 

4,089 

12,095 
33,251 

29,078 
4,173 
41,092 

13,330 
13,686 
44,105 
33,760 

1,284 
233,516 

4,880 
12,474 
175, 605 

150, 650 
24,955 
40,557 

171,994 

36,702 
14,903 
21,794 

17,171 
29, 718 
19,343 
10, 375 

13,809 

19, 831 

11,263 

8,568 

22,823 
5,682 
3,411 

17,347 

1,179 



Partnerships contributing to employee 
benefit plans 



Number of 
partner- 
ships 



(2) 



5,124 



151 
11 



(M 



257 
633 



96 
69 
81 

76 
101 
187 



205 
198 

185 

13 

7 



1,293 

36S 
145 



919 
153 
117 



n 



128 
60 



124 
66 



142 
164 
404 

393 
6 

93 

1,055 

162 
97 
65 

151 

101 

27 

74 



70 
169 
104 

65 

187 
48 

119 
48 



B'usiness 
receipts 



(Thouaand 
dollars) 



(3) 



3,867,071 



23,781 
13,273 



420,474 

280, 563 
135,566 

565, 018 

197, 332 
72,030 
23,417 
47,176 
24,464 

200,499 



90,261 

87,576 

39,236 

48,340 

2,685 

1,100,795 

652,178 
300, 524 
13,018 
338, 636 

444,518 

73,440 

47,919 

4,300 

21,221 

29,654 
159, 262 

154,882 

89,187 

14,865 
14,648 
42,811 
20, 651 

4,099 
795,920 



649,401 
43,727 
66,094 

57,361 
8,733 
36,693 

326, 601 

45,267 
32,754 
12, 513 

50,153 

13,350 

4,005 

9,345 

44,203 

106, 594 

34,819 

71,775 

217,589 
94, 987 

223, l&i 
26,284 



Net profit 
(less 
loss) 

(Tbouaand 
dollarn) 



(4) 



878 
3,349 



1,136 



13,990 
(M 

42,202 

10,257 
4,170 
3,253 
4,914 
2,741 

16,862 



11,704 
11,860 

5,060 

6,800 

=156 

47,096 

22,412 

6,710 

563 

15,139 

24, 333 

3,924 

2,735 

=8 

1,197 

1,458 
5,789 

5,530 
(M 
2,695 

2,642 
1,555 
4,718 
1,557 

X6 



93,430 

10,271 

3,946 

3,602 

344 

7,320 

241,891 

6,375 
3,677 
2,698 

11,203 

1,670 

646 

1,024 

1,119 
36,514 
14,531 
21,983 

112,977 
13, 667 
54,346 
4,020 



Contribu- 
tions to 
employee 
benefit 
plans 

(Thouaand 
dotlara) 



(5) 



33,458 



109 
89 



1,620 
1,812 
(') 

3,284 
800 
338 
158 
461 
274 

1,253 

739 

730 

561 

219 

9 

4,704 

1,567 
627 
33 
907 

3,022 

234 

123 

15 

146 

82 
441 



(') 
225 

525 

92 

1,150 

223 



115 



9,218 
581 
373 

257 
116 

810 

9,430 

453 
333 
125 

697 

139 

36 

53 

674 
967 
250 
717 

1,812 

1,252 

3,237 

194 



Partnerships with net profit 



Total 
number of 
partner- 
ships 



(6) 



701, 660 



95,820 

88,231 
7,539 

8,747 



15,537 
33,187 
1,323 

31,342 

3,871 
2,791 
5,376 
5,297 
3,303 
10,704 



12,945 
11,200 

8,684 
2,516 

1,745 

207,737 

35,163 
6,600 
2,636 

25,927 

171, 625 

12,403 

5,229 

3,810 

3,364 

9,557 
28,472 

25,079 

33,091 

10,400 
11,236 
35,522 
30,94A 

949 
155,366 

4,012 

11,452 

113,067 

94,753 
18,314 
26, 835 

133,845 

29,766 
10, 601 
19,165 

12,662 

24,102 

16, 030 

3,072 



8,246 
13,453 
10,963 

7,490 

21,778 
4,696 
7,333 

11,309 

811 



Partnerships contributing to employee 
benefit plans 



Number of 
partner- 
ships 



(7) 



4,557 



(') 



(M 



167 
627 



87 
68 
56 
64 
95 
172 



159 
158 

145 
13 

1 

1,233 

338 

129 

8 

201 

389 

143 

112 

2 

29 



21 
289 



(1) 



60 
63 

124 
61 



133 
162 
278 

274 
4 

43 



157 
92 
65 

122 
77 
27 
50 

41 
168 
103 

65 

187 
48 

114 
43 



Business 
receipts 



(Thovaand 
dollara) 



(3) 



3,586,862 



(M 
13,273 



203,826 
133,343 
(M 

513,852 

174,131 
70,682 
22,177 
42,827 
21,263 

182,772 



79,058 
78,207 

29,867 

48,340 

851 

1,045,243 

613,738 
291,533 
11,342 
315,358 

422,406 

69,493 

46,026 

2,246 

21,221 

29,654 
142,832 

133,990 

89,137 

14,365 
14,648 
42,811 
18,916 

4,099 
746,773 



619,044 
42,076 
50,440 

45,364 

4,576 

35,213 

305,794 

43,019 
30, 506 
12,513 

48,910 
12,495 
4,005 
8,490 

37,163 

104,501 

32,726 

71,775 

217, 589 
94, 937 

226,712 
20,418 



Net profit 



(Thouaand 
dollara) 



(9) 



(M 

3,349 



19,120 
14,081 

43,230 

10,446 
4,226 
3,326 
5,265 
2,794 

17,173 



12,284 
12,119 

5,319 

6,800 
165 

49,237 

24,071 

6,873 

668 

16,525 

24,820 

4,195 

2,790 

208 

1,197 

1,458 

5,981 

5,716 

2,695 

2,642 
1,555 
4,713 
1,576 

346 
129,472 

103,253 
10,351 
8,103 

6,916 
1,137 
7,765 

246,696 

6,320 
4,122 
2,698 
11,600 
1,700 
646 
1,054 

4,416 
35,514 
14, 531 
21,983 

112,977 
13, 667 
54,346 
4,656 



Contribu- 
tions to 
employee 
benefit 

plans 
(Thotiaand 

dollara) 



(10) 



(M 



3,129 

1,169 
1,804 
(M 

3,038 
749 
301 
146 
446 
259 

1,137 



684 
679 

460 

219 

5 

4,593 

1,523 
613 
23 
882 

2,955 
275 
122 



82 

399 



(1) 



225 

525 
92 

1,150 
207 

115 



8,444 
556 
302 

193 
109 
695 



453 

328 
125 

665 
127 
86 
41 

653 
924 
207 
717 

1,812 

1,252 

3,206 

133 



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

^Net loss exceeds net profit. 

NOTE: See text for ejq)lanatory statements and "Description of the Samples and Lijnitations of the Data." 



136 



U. S. BUSINESS TAX RETURNS, 1963 



ACTIVE PARTNERSHIPS WITH INVESTMENT CREDIT 

Table 23 , —NUMBER OF PARTNERSHIPS, TENTATIVE INVESTMENT CREDIT, AND COST OF ELIGIBLE PROPERTY, BY SELECTED INDUSTRIES 



Selected industry 



Total 

number of 

partnerships 



Partrie-rEhipE with tentative investJiient credit 



Number of 
partnerships 



Tentative 
investjnent 

credit 

(Thauaand 
dotUra) 



Cost Of eligiljle properly 



(Thouaand 
dollara) 



New property 

(Thouaand 
ddllara) 



(1) 



(2) 



(3) 



(-;) 



(5) 



All industries. 



Agriculture, forestry, and fisheries. 

Farms 

Field crop fanns. 



Fruit, tree nut, and vegetable farms 

Livestock farms 

Fanns, not elsewhere classified 

Other agriculture, forestry, and fisheries. 



Mir.ing 

Contract construction. . 



General contractors 

Special trade contractors. 
Contractors not allocable. . 



Manufacturing. 



Food and kindred products 

Apparel and other fabricated textile products. 
Lumber and wood products, except furniture. ... 
Printing, publishing, and allied industries... 

Machinery, except electric 

Other manufacturing 



Transportation, communication, electric, gas, and sanitary services 

Transportation 

Motor freight transportation and warehousing, terminals, and related services. 

Other transportation 

Communication, electric, gas, and sanitary services 



Wholesale and retail trade 

Wholesale trade 

Groceries and related products. 



Farm products — raw materials. . 
Other wholesale trade. 



Retail trade 

Building materials, hardware, and fann equipment. . 

Building materials dealers 

Hardware stores 

Farm equipment dealers 



General merchandise stores 

Food stores 

Grocery stores, meat and fish markets, and finiit and vegetable markets. 

Other food stores 



Automotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations 

Tire, battery, and accessory dealers, and automotive dealers, not elsewhere classified. 

Apparel and accessory stores 

Rjmiture, home furnishings, and equipment stores 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 
Security and commodity brokers, dealers 



exchanges, and services 

Insurance agents, brokers, and service 

Real estate 

Real estate operators (except developers) and lessors of buildings. 

Other real estate 

Other finance, insurance, and real estate 



Hotels, rouming houses, camps, and other lodging places.. 
Personal services 

l.aundries, laundry services, cleaning and dyeing plants. 

Beauty and barber shops 

Other personal services 

Business services 

Automobi le and other repair services 

Automobile parking, repair, and services 

Automobile repair shops 

Other automotive services, including rentals 

Repair services, except automobile 



Amusement and recreation services, including motion pictures. 
Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Other medical services 



Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services 



924, 276 



Nature of business not allocable. 



13C,420 

119,653 
31,497 
11,848 
62,007 
14, 301 
IC, 767 

14,150 

60,406 

19, 555 
3e,972 
1,881 

39,368 

4,553 
3,436 
6,650 
6,596 
4,127 
14,006 

16,640 

14,490 
10,812 
3,678 
2,150 

256, 601 

43,496 
7,689 
3,574 

32,235 

211,819 
15,500 
6,535 
4,876 
4,089 

12,095 
33,251 
29,078 
4,173 

41,092 
9,696 

26,723 
4,673 

13,330 
13,686 
44,105 
7,615 
4,901 
26,244 

1,284 

233,516 

4,659 
12, 474 
175, 605 
15C, 650 
24,955 
40, 578 

171,994 
15,329 
36,702 
14,908 
15,311 
6,483 

17,171 
29,718 
19,343 
16,126 
3,217 
10,375 

13,809 
19,831 
11,263 
1,23b 
7,332 

22,823 
5,682 
8,411 
2,518 



1,179 



66,784 



2C, 816 

19,555 
5,575 
2,013 

10,626 
1,341 
1,261 

2,056 

4,966 

1,784 
3,L22 
(') 

5,593 

862 
509 
904 

1,034 
639 

1,645 

1,657 

1,459 

1,074 

385 

198 

24, 708 

5,135 
917 
545 

3,673 

19,478 

1,712 

821 

377 

514 

1,252 

3,163 

2,659 

504 

3,947 

1,179 

2,269 

499 

1,089 
92C 

3,994 
956 
379 

2,064 

95 

5,483 

234 

1,139 

3,781 

2,606 

973 

329 

21,505 

2,192 
3,606 
1,686 
910 
1,010 

1,176 
2,337 
1,610 
1,324 
286 
727 

912 
4,239 
2,758 

107 
1,374 

3,862 
1,062 
1,929 

I'K) 



8,538 
7,779 
2,950 
1,371 
3,041 
417 
759 

2,691 



1,197 
1,069 



(') 



679 
315 
569 
412 
358 
811 

1,280 

1,U5 
890 
225 
165 

6,088 

1,334 
281 
192 
861 

4,741 
222 
114 
46 
62 

251 
1,326 
1,034 

292 

550 
165 
289 
96 

122 

96 

1,482 

200 
84 

406 

13 

1,934 

254 

89 

1,504 

1,245 

259 

87 

7,296 

1,592 

1,585 

1,226 

158 

201 

580 
412 
273 
173 
100 
139 

538 
1,311 
642 
22 
647 

837 
102 
327 

12 



149, 361 

135,593 
50,760 
22,755 
52, 771 
9,X7 
13,768 

54, U8 



27,153 
25, 394 



(') 



56, 735 

13,119 
5,C«1 

11,346 
6,596 
5,629 

14, 954 

29,187 

25,246 

21,169 

4,057 

3,941 

119,550 

31,064 
6,949 
4,377 

19, 736 

68, 216 

5,595 

3,142 

829 

1,624 

5,782 
22,675 
17,454 

5,421 

11, 058 
4,201 
5,061 
1,796 

2,566 
2,869 
24,788 
3,166 
1,432 
8,063 

270 



37,536 

5,203 
1,690 
29,280 
24, C9C 
5,190 
1,363 

137,578 

29,160 
28,910 
22,149 

2,449 
4,312 

13,315 
8,724 
5,926 
3,845 
2,081 
2,798 

11,534 
20,731 
10,065 
306 
10,360 

15,382 

2,147 

7,447 

228 



123,625 

117,460 
43,595 
19,095 
46,623 
8,147 
11, 165 

48,098 



23,776 
21,552 
(') 

50, 589 

11,652 
5,049 
9,488 
5,649 
5,103 

13,648 

27, 152 

23,308 
19, 385 
3,923 
3,844 

108,602 

28,241 

6,358 

3,998 

17,665 

80,097 
4,955 
2,764 
731 
1,460 

5,415 
21,121 
15, 785 

5,336 

9,432 
3,833 
3,899 
1,700 

2,446 
2,598 
22,390 
3,022 
1,401 
7,315 

254 

32,758 

5,183 
1,572 
24,752 
20,013 
4,739 
1,251 

125,493 

25,846 

25,965 

19,755 

2,289 

3,921 

11,964 
7,257 
4,832 
2,858 
1,974 
2,425 

10,864 

20,186 

9,746 

304 

10,136 

14,179 

1,918 

7,086 

22<f 



'Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



ACTIVE PARTNERSHIPS 

Table 24. 



U. S. BUSINESS TAX RETURNS, 1%3 



—NUMBER OF PARTNERSHIPS. TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION 



137 



Year of organization 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollars) 



Net profit 
(less loss) 

(Thousand 
dollars) 



Partnerships with net profit 



Nujnber of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollars) 



Net profit 

(Thousand 
dollars) 



Partnerships with and without 
net profit 



Nujnber of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollars) 



Net profit 
(less loss) 

(Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(■Thousand 
dollars) 



Net profit 



( Thousand 
dollars) 



All industries 



griculture, forestry, and fisheries 



Total. . . 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940^44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total. . . 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1953 

1959 

1960 

1961 

1962 

1963 

Footnotes at end of table. 



924,276 



104, 721 

688 

745 

2,373 

7,463 

6,397 

15, 754 

29, 010 

83,185 

114, 699 

31,769 
35, 537 
39, 324 
41, 829 
54, 390 
61, 581 
75, 216 
96,738 
120,883 



73, 274, 451 



5,976,465 
627,965 
212,412 
549, 110 

1, 221, 906 
962, 680 

2, 190, 841 

4,458,953 
10, 790, 614 
13, 285, 399 

2,564,447 
2, 867, 502 
2,952,408 
J, 102, 749 
3, 624, 552 
3, 973, 607 
4,582,065 
5,376,991 
3,862,218 



8, 668, 166 



751, 512 
121, 117 
40, 031 
78, 997 
168, 713 
123,981 
248, 942 
446, 200 
1,329,708 
1, 691, 825 

333,482 
352, 671 
435,487 
406, 053 
416, 189 
455, 937 
434, 143 
504, 894 
311, 735 



701, 660 



83, 669 

570 

686 

1,936 

6,414 

5,361 

13,916 

24, 697 

71, 723 

95,649 

25, 691 
28, 100 
31, 063 
32, 193 
41,093 
43, 956 
52,850 
65, 189 
75, 518 



64,953,784 



5,325,085 
596, 974 
206, 277 
476,494 

1, 144, 244 
867, 379 

2, 022, 397 
4, 072, 691 
10, 022, 029 
12, 301, 858 

2,350,487 
2,572,389 
2,648,962 

2, 736, 492 
3, 145, 063 
3,346,007 
3,742,354 
4, 202, 362 
3,094,776 



10, 007, 899 



130, 420 



858, 028 

123, 023 

40, 155 

83, 562 

174, 994 

134, 302 

271,406 

488,238 

1, 387, 654 

1, 799, 017 

362, 297 
391, 095 
472, 105 
449,955 
506, 810 
566, 347 
609, 510 
732,825 
542, 416 



25, 837 
27 

(') 
474 
1,283 
1,319 
2,919 
6,140 

11,407 

16, 494 

4,430 
4,391 
5,519 
5,673 
5,786 
7,469 
9,123 
9,546 
12, 355 



4, 300, 591 



720,615 
9,085 
(') 

21, 349 
58,334 
78,646 
116, 062 
274,341 
614, 332 
788,557 

171,481 
lb6,045 
182, 302 
222, 692 
201, 355 
244,093 
308,049 
329, 183 
283,676 



566, 518 



113,290 
1,175 
(') 
4,206 
7,038 
3,080 
20, 746 
39, 313 
86, 765 
87, 123 

20, 594 
14, 004 
22,460 
27, 933 
21,151 
20, 996 
14, 825 
29,437 
25,555 



95, 820 



20, 927 
26 

c; 

301 
1,106 

955 
2,546 
5,001 
9,306 
12, 597 

3,442 
3,195 
4,249 
4,033 
4,073 
5,165 
5,569 
5,336 
7,244 



3, 893, 547 



603,097 
6,933 

14,670 
53, 780 
50, 018 
99,977 
225, 799 
537, 636 
649, 918 

144, 603 
119, 946 
144,464 
174, 924 
167, 219 
133, 647 
230,435 
250, 861 
230, 237 



Agriculture, forestry, and fisheries — Continued 



. Farms 



119,653 



24, 819 

Ci 

(1) 
450 
1,265 
1,250 
2,352 
5,930 

10,737 

15, 217 

4,105 
4,153 
4,998 
5,125 
5,017 
6,671 
7,940 
8,410 
10, 533 



3,889,756 



637, 156 

ci 

(') 

20, 318 
47, 827 
70, 331 
102, 734 
237, 095 
500,488 
638, 205 

113, 998 
126, 791 
151,435 
188, 313 
154, 366 
137, 393 
236,743 
236, 569 
231, 672 



485, 282 



105, 339 
('5 
(') 
3,733 
6,590 
7,376 
20, 291 
36, 662 
81, 659 
69,430 

17, 117 
11, 286 
13,956 
23, 809 
17, 638 
14, 232 
10, 137 
19, 319 
19, 175 



18, 281 



20, 213 

ci 

(1) 

277 

1,083 

940 

2,481 

4,820 

3,757 

11,455 

3,195 
3,039 
3,359 
3,791 
3,550 
4,630 
4,836 
5,020 
6,123 



3, 159, 381 



536, 371 
(1) 
(^) 

13, 639 
43,273 
43, 102 
89, 127 
193, 850 
440, 515 
513,561 

94,431 
96,346 
121,877 
146,960 
125,730 
145, 208 
177,984 
177, 249 
186,392 



664,152 



123,445 

(^) 

(') 

4,117 

7,290 

9,952 

22, 159 

41,739 

91, 600 

97,083 

21,784 
21, 212 
27, 574 
29,137 
25, 364 
31, 837 
34,905 
37, 632 
35, 838 



Field crop farms 



6,433 

C-) 

153 

537 

352 

912 

1,723 

2,754 

4,146 

327 
1,123 
1,373 
1,200 
1,257 
1,820 
1,726 
2,417 
2,665 



1,051,610 



163, 590 

(') 

7,251 

10,098 

13,531 

27,883 

54, 710 

140, 820 

191, 012 

20, 678 
37, 167 
45, 021 
43,409 
34,414 
62,532 
63,903 
63,928 
63,129 



44,006 

(1) 

2,714 
3,303 
3,700 
8,392 
16,474 
34, 571 
33,087 

3,233 

7,496 
10, 356 
3,333 
6,379 
8,523 
9,098 
11, 049 
12, 693 



5,754 

128 

489 

279 

764 

1,624 

2,432 

3,536 

703 

926 

1,197 

931 

983 

1,497 

1,353 

1,745 

1,902 



154, 588 

7,294 

9,341 

11,845 

24, 789 

53, 102 

130, 640 

159,769 

16,851 
32, 538 
43, 986 
35,712 
30,412 
48,175 
51,990 
52,333 
54, 702 



Farms — Continued 



Fruit, tree nut, and vegetable farms 



11,843 



1,491 



246 

326 

309 

1,266 

1,696 

523 

506 
563 
403 
570 
595 
793 
343 
1,208 



599, 543 



67, 141 



20, 840 

14, 296 

58,094 

39,063 

127, 031 

24,036 
23, 561 
14, 950 
16,415 
27,640 
17,867 
22, 6U 
48,284 
27, 667 



9, 967 



2,517 

3,319 
9,080 
18, 268 
15,450 

4,955 
2432 

'1,323 
1,123 
3,337 
2,389 

^6, 190 
3,932 
1,886 



8,238 



167 

252 

687 

1,021 

1,245 

375 
335 
397 
304 
321 
399 
353 
545 
621 



59,739 



12, 432 

13, 679 
50, 209 
82, 823 
114,426 

20, 782 
18, 233 
14, 197 
13,419 
24, 687 
12,618 
19,962 
42, 066 
20, 559 



11,472 



2,360 

4,097 
9,381 
19, 120 
19,026 

5,336 
3,552 

3,333 
1,923 
4,923 
3,587 
4,108 
7,600 
4,938 



Farms — Continued 



Farms, not elsewhere classified 



14, 301 



3,652 
(') 
(') 

49 

209 

187 

563 

1,145 

1,765 

491 
424 
539 
392 
762 
964 

1,019 
967 

1,124 



319, 269 



65, 395 
('5 
(') 
456 

19,095 

15,657 
12,113 
52, 245 
43,664 

9,041 
11,405 

8,711 

8,566 
15, 256 
20, 630 
18,055 
10,095 

7,411 



32, 709 



13,430 
('5 
(') 
^20 

2,033 
1,302 
1,783 
5,737 
'465 

1,274 

30 

2,394 

2,953 

179 

3,424 

'377 

389 

^2,051 



2,840 
('5 
(') 



153 

163 

416 

943 

1,093 

270 
247 
415 
244 
420 
593 
470 
523 
489 



256,956 



58, 772 
(') 



17,439 

15,657 
10, 514 
48,642 
26, 536 

7,542 
6,094 
6,582 
7,225 
10,088 
18,026 
9,273 
8,219 
5,323 



15,827 



2,339 

1,806 
2,026 
7,223 
6,085 

1,743 
1,174 
2,669 
3,199 
2,099 
4,323 
2,453 
1,172 
1,589 



Livestock farms 



62,007 



13, 233 

(0 

223 

496 

700 

1,427 

2,835 

5,572 

7,610 

2,264 
2,100 
2,518 
3,125 
2,423 
3,292 
4,402 
4,133 
5,541 



1, 919, 329 



340, 530 

(1) 

10,766 
19, 667 
36,772 
44,948 
112, 178 
218,360 
276,498 

oU, 193 
54,653 
82, 753 
119,923 
76, 056 
86,364 
132, 172 
109,262 
133,465 



158,495 



37, 747 

(^) 

698 

2,076 

1,173 

6,278 

9,325 

23, 033 

21, 358 

7,655 
4,192 
7,529 
11, 345 
7,243 
2 104 
7,656 
3,949 
6,647 



44,432 



10,408 



1, 462, 649 



263, 772 



466 


18, 193 


494 


18,915 


1,302 


35, 002 


2,093 


30, 025 


4,361 


173,410 


5,581 


217,330 


1,847 


49, 256 


1,531 


39,481 


1,850 


57, 112 


2,312 


90,604 


1,826 


60, 593 


2,136 


66,389 


2,710 


96,759 


2, 202 


74, 631 


3,111 


106,308 



Otiier agriculture , forestry, and fisheries 



1) 



1,018 

(') 



210 

670 

1,277 

325 
238 
521 

548 

769 

798 

1,188 

1,136 

1,817 



910, 835 



83,459 
(') 

32, 100 

37, 246 
113,844 
150,352 

57,483 
39,254 
30,867 
34,379 
46,989 
56,705 
71,306 
92,614 
52,004 



7,451 

(1) 
1,107 

2,656 

5,106 
17, 693 

3,477 
2,718 
3,504 
4,124 
3,513 
6,764 
4,638 
10, 118 
6,380 



7,539 



(') 



181 

549 

1,142 

247 
156 
390 
292 
523 
535 
683 
816 
1,121 



738,666 



66, 226 

o\ 

(') 
28, 273 

31,949 

97. 171 
131, 357 

50. 172 
23, 600 
22, 537 
27,964 
41,439 
38,439 
52,451 
73, 612 
43,345 



138 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 24 . — NLtMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



Year of organisation 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollen) 



Net profit 
(less loss) 

( Thotiaand 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(T}touaand 
dollars) 



Net profit 

(Thousand 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thouaaid 
dollars) 



Net profit 
(less loss) 

(Thousand 
dotlara) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 

receipts 

(Thousand 
dollars) 



(Thousand 
dollars) 



Total... 

Not shown 

1899 and prior. 

190C.:(» 

1910-19 

1920-29 

1930->i 

1935-39 

19401^44 

1945.-19 

1950-54 

1955 

1956 

1957 

1958 

1959 

196C 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945.49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior. 

19CO-09 

1910-19 

1920-29 

1930-34 

1935-39 

194C^U 

1945^9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-i9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Footnotes at end of table. 



Mining 



Contract conslnjction 



139 

360 
650 

1,131 
1,791 

787 
612 
773 
836 
852 
995 
944 
1,333 
1,719 



935, 143 



34,552 



^9,497 



3,780 



34,325 


2,575 


83,866 


4,991 


125,438 


11, 255 


191,223 


13,815 


48,093 


5,817 


54,104 


7,259 


44,923 


6,651 


73, 654 


1,625 


42,043 


^15,953 


46,911 


290 


51,739 


197 


49,934 


2 17, 777 


38, 847 


^35, 538 



8,747 



104 

300 

538 

767 

1,153 

542 
412 
381 
509 
515 
516 
647 
785 
7C4 



12,037 

21,126 
66, 651 
106, 180 
142, 855 

43,012 
50,355 
36,559 
52,647 
25,174 
39,060 
45, 503 
33,250 
22, 225 



60,408 



1,674 

3,920 

7,763 

15,377 

23,550 

6,203 
8,568 
7,673 
7,015 
3,222 
5,922 
8,301 
6,325 
6,124 



6,216 
2 
(M 

77 
165 
69 
592 
642 
4,652 
5,949 

2,178 
2,218 
2,375 
2,797 
3,374 
4,000 
5,475 
8,236 
11, 101 



6,971,722 



462, 889 
3, 103 

22,917 
25,434 
35,012 
132,275 
185,220 
777,220 
990,563 

230, 135 
240,448 
270,012 
337, 508 
494,133 
675,249 
742,823 
842,502 
487, 868 



624, 528 



51, 533 
317 

* 1,417 

1,755 

^333 

594 

10,548 

72,143 

87,375 

28,290 
30,326 
29,717 
38, 178 
45,593 
61,741 
32, 793 
74, 586 
58, 431 



50,047 



5,353 

2 

(') 

28 

140 

42 

53C 

554 

4,165 

5,112 

1,917 
1,938 
2,109 
2,398 
2,375 
3,442 
4,3CO 
6,53° 
3, 36C 



5,933,869 



400, 363 
3,103 

20,587 
19,950 
32,079 
119,456 
155,062 
714,607 
896,879 

212,609 
222,343 

220,007 
312,517 
430,221 
541,647 
537,766 
664,647 
413,648 



Contract construction — Continued 



General contractors 



1,510 



40 

157 

131 

1,465 

1,997 

680 
736 
848 
1,167 
1,332 
1,488 
2,055 
2,763 
3,046 



196, 356 

37,489 

22,914 

74,817 

79, 327 

401, 249 

554,934 

107,441 
122,861 
156,934 
224,310 
330,766 
513, 381 
516,052 
576,769 
262,789 



1,167 

^2,011 
4,230 
3,080 
24,615 
35,468 

9,407 
11,352 
11,461 
20,680 
25,232 
33, 726 

5,950 
33,410 
21,436 



15,537 

1,203 



15 
126 

95 
1,189 
1,661 

551 
605 
742 
1,021 
1,034 
1,375 
1,532 
2,045 
2,252 



159, 741 

31,727 

20,527 

70,701 

57,020 

353,620 

489,983 

97, 079 
113,752 
112,753 
207,910 
277, 111 
399, 745 
341, 838 
436, 109 
220,963 



329, 630 



15,989 

1,186 

1,251 

4,353 

3,531 

29,852 

39,296 

9,835 

11, 754 
12,001 
22, 593 
27,980 
45,750 
28,913 
46, 501 
28, 400 



Contract construction — Continued 



Contractors not allocable 



(') 



254 

455 



;8, 291 



20, 267 



16, 061 
11, 263 

19,406 

8,992 
12, 302 



2,083 



1,739 

(^) 

1,345 

1,750 
752 



230 
269 



12,798 



8,687 
7,724 



1,808 



1,775 
1,220 



Special trade contractors 



435 

462 

3,162 

3,898 

1,425 
1,409 
1,427 
1,605 
1,983 
2,341 
3,355 
5,219 
7,600 



246,266 



57,458 

98,752 

368,825 

433,855 

117,530 
115,051 
109,515 
113, 198 
159,840 
153,871 
218,889 
256,741 
212,777 



'3, 636 

7,654 

47,199 

51,905 

18,010 
18,502 
17,862 
17,503 
20,347 
27,264 
26,263 
39, 426 
36, 243 



33, 187 



3,737 



404 

435 

2,951 

3,427 

1,317 
1,260 
1,294 
1,377 
1,811 
1,944 
2,728 
4,264 
5,839 



28,392 

48,755 

94,546 

353,841 

406, 187 

110,378 
106,555 
103, 691 
104,607 
151, 811 
137,204 
189, 127 
219,851 
184,961 



Manu f act-jrin^ 



39,368 6,155,987 



3,666 

97 

21 

171 

424 

335 

862 

1,967 

4,840 

5,628 

1,162 
1,709 
1,485 
1,359 
1,712 
2,185 
2,796 
3,798 
5,005 



435,006 

23,377 

29, 581 

41,983 

98,488 

63,734 

226,964 

656,513 

1,194,684 

1,539,345 

162,668 
229,125 
205,552 
202,358 
190, 110 
204,022 
237,796 
239,354 
167, 588 



543, 063 



38,929 

1,550 

1,642 

3,150 

9,916 

8,333 

19,455 

44,175 

103,379 

142, 827 

17,006 
20,937 
21,384 
U,088 
23,573 
19, 335 
13,436 
23,587 
10, 525 



31,342 



2,972 

70 

20 

170 

333 

322 

747 

1,539 

4,299 

4,996 

1,051 
1,446 
1,280 
1,095 
1,309 
1,712 
2,025 
2,655 
3,129 



5, 510, 133 



385,258 

21,168 

28,989 

41,444 

90, 163 

59,037 

205,458 

564,914 

1, 111, 308 

1,429,082 

142,043 
201,379 
185,306 
172,285 
176,972 
182, 215 
190, 314 
191,365 
125, 21C 



Manufacturing — Continued 



Food and kindred products 



276 

5 

2 

64 

59 

71 

392 

1,025 

504 

26 
245 
2C0 
167 
193 
253 
385 
294 
368 



1, 549, 327 



90,843 
3,780 
3,417 

13,690 

30,025 

62,871 
185,262 
338,931 
353,992 

26,431 
63,072 
65,362 
58, 717 
51,200 
51,976 
57,784 
42,897 
42,541 



79,110 



4,421 
383 
294 
635 

1,637 

3,561 
12,368 
16,877 
16,388 

1,478 
2,034 
4,627 
2,073 
4,676 
4,206 
1,775 
1,784 
^107 



3,371 



(') 



67 
368 
913 
425 

) 

193 
197 
163 
191 
225 
325 
235 
191 



1, 374, 877 



78, 569 
8,780 
3,417 

13,690 

26,743 

60, 038 
162, 111 
292, 724 
333,976 

(') 

58,022 

61,995 

55,215 

50,085 

49,744 

46,723 

34,739 

20, 122 



84,808 



4,674 
383 
294 
635 

1,717 

3,617 
12,639 
13,094 
17, 196 

(1) 
2,161 
4,658 
2,125 
4,679 
4,667 
2,063 
2,063 
1,628 



Apparel and other fabricated textile products 



3,436 



(') 



309 

2 

1 
30 
6 
95 
261 
516 
611 

98 
83 

116 
139 
) 

165 
201 
374 
283 



880,610 



59,008 

13,643 

5,733 

16,042 

3,794 

44,819 

115,810 

172,510 

235,040 

20,992 
18,719 
25, 922 
36,601 

27,716 
25,068 
35,039 
13, 998 



53, 165 



4,522 

434 

156 

915 

622 

3,151 

3,313 

12, 160 

12,965 

1,781 
1,096 
1,770 
2,455 
('5 
1,409 
1,635 
2,C47 
618 



2,791 



(») 



2 

1 

30 

6 

92 

207 

416 

520 

98 

83 

92 

133 



268 
203 



56,772 

13,643 

5,738 

16,042 

3,794 

40,433 

92,899 

169,980 

214,530 

20,992 
18,719 
23,937 
28,975 

44,323 

27,035 
10, 237 



U. S. BUSINESS TAX RETURNS, 1963 



139 



ACTIVE PARTNERSHIPS 

Table 24 . —NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



Year of organization 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 
(Thousand 

dollars) 



Net profit 

(less loss) 

(Thousand 

dollars} 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousand 
ihllars) 



Net profit 

{ ThouSBtd 
dollars) 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousajd 
dollars) 



Net profit 
(less loss) 

( Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

f Thousand 
dollars) 



Net profit 

( Thousand 
dollars) 



Manufacturing — Continued 



Lumber and wood products, except furniture 



Total 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-M. 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Total 

Not shown 

1899 and prior, 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940^W 

1945-49 

1950-54 

1955 

1956 

1957 

1953 

1959 

1960 

1961 

1962 

1963 



Total. . . 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-14 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-14 

1945^9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Footnotes at end of table. 



(') 



151 

612 

1,099 

103 
374 
191 
278 
321 
247 
407 
694 
1,046 



773,869 



72,750 

(') 

18, 656 

44,432 
128, 462 
232, 396 

29,331 
38, 292 
14, 215 
37, 690 
41,429 
20, 785 
29,075 
38, 780 
22,634 



60,907 



4,289 



1,782 

= 141 
12, 112 
19, 841 

1,260 
2,673 
1,417 
2,648 
5,133 
1,143 
2,089 
2,835 
3,057 



49 
552 
926 

98 
325 
190 
220 
272 
163 
372 
491 
825 



633, 215 



53,475 



23, 623 
117, 602 
193, 323 

21, 870 
29, 375 
11,930 
30,926 
40, 509 
14, 970 
23,108 
29, 539 
20, 720 



68,568 



4,938 



1,316 
12, 698 
21,431 

1,562 
2,994 
1,435 
3,237 
5,189 
1,419 
2,596 
3,460 
3,585 



Machinery, except electric 



(') 



246 
346 
620 

263 
228 

209 
) 

184 
265 
330 
387 
490 



437, 846 



20, 988 



11, 661 



40, 187 
71, 058 
127,323 

23,981 
20, 754 
20,943 

10, 915 
20,131 
31, 942 
17,832 
10,772 



72, 228 



4,515 



5,154 
10,404 
24,011 

3,616 
3,672 
4,296 

2,798 
3,134 
3,728 
2,091 
1,690 



3,303 



(1) 



409, 289 



18,903 



11,208 



197 


38, 475 


319 


69, 581 


546 


126, 563 


214 


20, 906 


179 


18, 158 


?09 


20, 943 
(4 




135 


10, 570 


211 


17, 366 


281 


25,408 


315 


16,191 


217 


7,649 



75,073 



5,461 
10,442 
24,048 

3,766 
3,856 
4,296 
(M 
2,951 
3,214 
4,599 
2,639 
2,131 



Printing, publishing, and allied industries 



6,596 



n 



534 

108 



218 
316 
721 
855 

221 
261 
279 
) 

360 
472 
562 
498 
884 



510,544 



40,098 
19, 131 

23, 823 

30, 164 
33, 807 
95, 234 
88,325 

036 
348 
667 



15, 

('i 
23, 
26, 
26, 
37, 
22, 



71, 075 



5,616 
1,926 

4,017 

4,468 
4,006 
12, 342 
14, 255 

2,318 

553 

3, 022 

2,841 
2,036 
2,966 
7,653 
2,529 



5,297 



(^) 



192 
281 
642 

806 

221 
205 
205 
) 

262 
417 
314 
394 
591 



448, 502 



30, 463 
18, 889 

20, 740 

27, 619 
28, 917 
86, 374 
85, 634 

7,036 
10, 381 
13, 816 

22,136 
20, 203 
16,803 
34, 208 
21, 658 



Other manufacturing industries 



14,006 2,003,791 



353 

390 

601 

1,620 

1,939 

451 
518 
490 
572 
532 
783 
911 
1,551 
1,934 



151, 319 
4,985 
6,483 

89, 580 

76,286 
237, 015 
388,479 
502, 269 

54, 897 
72,940 
64,443 
54, 350 
52, 91J 
57, 184 
67, 097 
67,762 
55,077 



206, 578 



15, 566 
310 
348 

11,275 

6,545 
18, 975 
39,484 
55, 367 

6,553 

10, 909 
6,252 
4,616 
6,592 
7,407 
6,243 
7,177 
2,738 



10, 704 



1,075 
6 
3 

303 

308 

487 

1,457 

1,773 

397 
461 
387 
424 
377 
558 
610 
952 
1,102 



1,845,771 



147, 076 
3,018 
5,891 

84, 190 

64,544 
218, 889 

375,047 
475, 056 

53, 055 
65, 724 
52, 685 
46, 799 
44,609 
55, 697 
58, 184 
48, 773 
44,824 



Transportation, communication, electric, gas, and sanitary services 



16,640 



2,063 

6 

32 

27 

14 

57 

354 

293 

1,397 

1,759 

435 

498 

672 

884 

881 

1,180 

1,378 

2,004 

2,652 



1,137,189 



135, 162 

8,469 

2,363 

5,845 

7,587 

9,555 

40,009 

46, 729 

164, 054 

168,683 

28,537 
35,673 
44,317 
57, 356 
82,634 
70,244 
80, 181 
78, 616 
68,920 



143, 171 



13,168 

5,922 

719 

1,126 

908 

851 

2,314 

5,058 

17, 932 

27,473 

4,234 
4,012 
5,631 
8,082 
7,386 
10, 310 
10, 246 
9,353 
8,413 



12, 945 



1,513 

6 

32 

27 

14 

57 

272 

188 

1,234 

1,628 

410 

417 

568 

746 

722 

917 

1,031 

1,497 

1,537 



950, 772 



113,471 
8,459 
2,363 
5,845 
7,587 
9, 555 
30, 631 
37, 211 
149, 515 
162, 089 

28,499 
26,496 
37,758 
49,342 
47, 621 
61,433 
61, 046 
58, 032 
51,544 



158, 352 



15,046 
5,922 

719 
1,126 
908 
851 
3,670 
5,367 
18,910 
28,351 

4,289 
4,681 
5,891 
8,418 
8,242 
10, 952 
11,438 
12,161 
11, 256 



Transportation 



1,019,188 



1,882 


126,757 


5 


8,469 


6 


1,656 


2 


2,498 


64 


14, 532 


348 


37,879 


248 


37,633 


1,172 


154,648 


1,428 


151,043 


357 


25,156 


474 


34,873 


593 


37,304 


809 


48,643 


754 


76,200 


958 


60,229 


1,103 


68,410 


1,801 


67,100 


2,431 


63,893 



120, 485 



12, 102 

5,922 

461 

208 

1,341 

1,901 
4,152 
15,491 
23, 091 

3,101 
3,690 
4,529 
6,339 

6,621 
8,006 
8,042 
9,178 
5,277 



1,406 
6 



54 

266 

173 
1,034 
1,351 

332 
393 
513 
695 
644 
696 
805 
1,320 
1,465 



Transportation — Continued 



Motor freight transportation & warehousing, terminals, S related services 



10, 812 



1,377 



292 

241 

1,025 

1,130 

307 
276 
468 
656 
486 
508 
698 
1,246 
2,002 



736. 333 
78,870 

15,973 

32, 369 
34,118 
118, 799 

125. 334 

22, 570 
25, 030 
26, 707 
31, 214 
33,455 
42, 880 
46,402 
45, 117 
55, 140 



33, 784 
8,642 



1,322 

921 

3,824 

12,741 

17, 238 

2,752 
2,255 
3,100 
4,183 
3,677 
6,501 
4,185 
6,014 
6,396 



8,684 



1,073 



211 

167 

913 

1,078 

282 
245 
389 
547 
451 
424 
523 
943 
1,364 



625,494 



65, 002 



15,973 

24,470 
30, 827 
104, 821 
121,468 

22, 632 
20, 498 
21, 923 
25,372 
24, 590 
38, 356 
34, 527 
31,896 
40,784 



1,322 

2,237 
4,057 

13,448 
17, 706 

2,807 
2,410 
3,300 
4,480 
3,902 
6,745 
4,448 
7,098 
8,049 



Other transportation 



505 
6 



146 
298 



258 
450 
405 

555 
429 



282,855 



47,887 
8,469 



11,748 



35, 849 
25,709 

12, 329 

28, 026 

42, 745 
17,349 
22,008 

21,983 
8,753 



36, 701 



3,460 
5,922 



2,750 
5,853 



2,944 
1,505 
3,857 



(1) 



121 
273 



193 
272 

282 
377 



848,664 



108, 084 
8,469 
1,666 
2,498 

14, 532 

28, 501 
32,640 
140, 117 
147, 152 

25, 118 
25, 696 
31, 855 
40, 678 
41,492 
51,957 
50,337 
49,084 
46,523 



223, 170 



43,082 
3,459 



35, 296 
25, 684 



25,248 

16, 802 
13,601 
15,810 
17, 183 
(') 



6,455 
1,955 

4,238 

4,544 
4,190 
12, 574 
14, 363 

2,318 
1,760 
3,035 

3,020 
2,662 
3,553 
8,035 
2,883 



219, 526 



15, 872 
321 
364 

11,747 

7,179 
20, 216 
40, 177 
55, 828 

6,695 
11, 106 
7,145 
5,251 
7,112 
7,813 
7,495 
9,058 
6,026 



132, 696 



13,633 

5,922 

461 

208 

1,341 

3,257 
4,409 
16,460 
23, 584 

3,156 
4,359 
4,748 
6,655 
6,956 
8,609 
9,192 
10, 507 
9,085 



4,250 
5,922 



2,050 



3,012 
5,878 

2,298 

3,623 

3,054 
1,854 
4,744 
3,409 
(1) 



258-562 O - 67 - 10 



140 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 24 ■ —NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION —Concinued 



Year of organization 



Partnerships with and without 
net profit 



Nujnber of 
partner- 
ships 



Total 
receipts 

(Thotiaard 
tkillara) 



Net profit 

(less loss) 

(Thousand 

dot I arm) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thouwand 
dolJ»r%) 



Net profit 

(Thouamtd 
th tiara) 



Partnerships with and without 
net profit 



Number or 
partner- 
ships 



Total 
receipts 

(Thou land 
dollar a) 



Net profit 
(less loss) 

(Thouaand 
dot tar a) 



I^rtnerships with net profit 





Total 


partner- 


receipts 


ships 


(Thousand 




dot lata) 



Het profit 
fthourand 



Trajisportation,coiiiiaunication,electric, gas, and sanitary services — Con. 



',/holesale and retail trade 



ConBtomication, electric, gas, and sanitary services 



Total. . . 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-3.; 

1935-39 

1940-U 

1945-19 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total... 

Not shovm 

1899 and prior, 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945^9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-t4 

1945-49 

1950-54 

1955 

1956 

1957 

195S 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-i9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Footnotes at end of table. 



2,150 



181 



225 
331 



222 

275 
203 
221 



118, 001 



8,405 
17,880 



9,406 
17,640 



11,194 

15,147 

10,015 

11,771 

11,516 

5,027 



22,686 



1,066 



2,913 



2,441 
4,382 



2,508 

2,304 

2,204 

175 

2,136 



1,745 



(') 



(') 



200 
277 



221 
226 

177 



(') 



9,398 
14,937 



24, 877 



9,476 
10,709 

8,948 
(M 



256, 6C1 



(') 



2,965 



2,450 
4,767 



5,647 



2,343 
2,246 
l,o54 



24, 990 

271 

244 

546 

2,355 

2,144 

4,232 

7,712 

28,633 

33,932 

8,733 
9,834 
9,831 
10,106 
13,538 
14, 414 
19,902 
27,931 
36,631 



35, 874, 352 



2,993,840 

126,673 

55,442 

158,721 

618, 295 

464,454 

1, 167, 138 

2,385,771 

5,804,330 

6, 821, 161 

1,353,302 
1,531,906 
1,450,589 
1,422,379 
1, 660, 395 
1, 681, 317 
1,973,924 
2, 334, 977 
1,830,024 



2, 157, 013 



191, 706 

4,124 

3,184 

6,695 

23,558 

25,345 

63,158 

122,042 

372,225 

422,247 

83,480 
99,995 
97, 501 
88, 592 

108, 255 
102, 138 
119, 116 
127, 553 
94, 274 



207, 737 



20,954 

185 

211 

463 

1,880 

1,342 

3,857 

6,862 

25,377 

29, 199 

7,505 

3,277 

8,108 

8,433 

11,407 

11,555 

15,671 

20, 535 

24, 991 



32, 671, 985 



2, 730, 916 

109, 388 

51, 216 

143, 747 

580, 889 

417,909 

1, 093, 202 

2, 240, 800 

5,384,434 

6, 369, 637 

1, 269, 575 
1,405,428 
1,335,945 
1,301,839 
1, 508, 105 
1,496,781 
1,753,716 
1, 923, 694 
1,517,441 



Wholesale and retail trade — Contirii,.ed 



Wholesale trade 



43,498 



3,974 

85 

58 

114 

406 

412 

810 

1,676 

4,736 

6,58C 

1,456 
1,790 
1,7C1 
1,674 
2,170 
2,421 
3,305 
4,246 
5, 804 



12,365,831 



963, 652 

82,896 

3,943 

81, 250 

315, 288 

211, 213 

470, 680 

1,165,406 

2, 133, 129 

2, 597, 266 

384, 941 

561,732 

447, 819 

418,001 

481,944 

501, 536 

488, 117 

576, 654 

462, 637 



611, 924 



49,734 

2,216 

373 

2,197 

7,784 

9,287 

21,234 

45,832 

106, 331 

138, 052 

18,933 
29,077 
25, 699 
23,039 
20, 579 
27,737 
28,971 
28, 193 
26, 307 



35, 163 



3,220 
54 

113 

295 

398 

738 

1,566 

4,114 

5,716 

1,273 
1,377 
1,408 
1,464 
1,856 
1,873 
2,628 
3,039 
3,395 



11,375,099 



372,493 
71,680 

80,656 

299, 668 

189, 310 

440, 827 

1,113,982 

1, 964, 9C1 

2,471,355 

353, 593 
515,131 
416, 339 
386, 801 
440, 765 
440, 307 
435,754 
461, 158 
398, 849 



653,093 



53,227 
2,421 

2,200 

8,181 

10,704 

21,842 

47, 321 

109,466 

143, 289 

19,887 
31,373 
27, 068 
24,729 
22,442 
29,931 
31,480 
34,315 
32, 394 



Groceries and related products 



7,689 



686 
12 

16 
123 
37 
148 
410 
817 
1,199 

292 
298 
319 
320 
367 
319 
550 
303 
922 



3,255,31£ 



228,483 
44,163 

35,479 
153, 705 

55,326 
141,744 
268,940 
614, 574 
637,187 

103, 579 
144,433 
102,917 
108,938 
123,469 
100, 592 
132, 547 
134,925 
107, 529 



116,750 



9,190 

741 

(') 

764 

2,811 

1,471 

4,523 

10, 119 

19, 147 

25,669 

4,219 
6,038 
6,433 
5,164 
4,340 
4,093 
4,373 
3,756 
3,493 



6,600 



675 
12 

16 
116 
34 
144 
393 
735 
1,065 

241 
244 
262 

319 
306 

289 
506 

547 
671 



3,031, m 



222, 007 

44,163 

(') 

35,479 
149, 831 

53, 202 
136, 850 
246,513 

555. 233 

610. 234 

106, 673 
136,040 

93,869 
108, 279 
116,489 

88,624 
121, 259 
101,431 

94,115 



Wholesale trade — Continued 



Farm products — raw materials 






99 
113 
381 
508 

186 
144 
72 
149 
190 
197 
347 
304 
323 



2, 212, 286 



194, 783 
(^) 
(^) 

5, 74' 
45,728 
26,414 
56,867 
175, 706 
296,467 
377,951 

76,441 
159, 647 

84,712 
121,478 
113, 946 
171,022 
109, 645 
130, 451 

60,042 



37, 663 



3,011 

(') 

(') 

93 
929 
2,144 
1,319 
1,829 
4,124 
8,594 

2,968 
3,713 

562 
2,432 
1,739 
2,151 

777 
^1,007 
1,175 



2,636 



(1) 



40 
84 
94 
78 
266 
407 

171 
92 
64 
136 
182 
183 
170 
139 
223 



147, 291 
(') 

5,748 

41, 335 

22, 036 

44,366 

169,339 

259, 111 

349,088 

56,004 

147,463 

79,831 

104,534 

101,473 

156,359 

84,206 

79, 731 

42, 170 



45,004 



3,449 

('5 

(') 

93 
932 
2,173 
1,449 
2,186 
4,945 
9,236 

3,102 
3,960 

616 
2,693 
1,870 
2,303 
1,988 

758 
2,136 



Other wholesale trade 



32,235 



2,394 
47 

94 

237 

285 

563 

1,153 

3,538 

4,873 

978 
1,343 
1,310 
1,205 
1,613 
1,905 
2,408 
3,139 
4,559 



6, 898, 227 



540, 386 
34,430 

40,023 
115,855 
129,473 
272, 069 
720, 760 
1, 222, 083 
1, 532, 123 

199,921 
257,652 
260, 190 
187,585 
244,529 
229,922 
245,925 
311,278 
295,066 



457,511 



37, 533 
395 

1,340 
4,044 
5,672 
15,387 
33, 884 
83,060 
103, 789 

11,746 
19,326 
18,704 
15,443 
14,500 
21,493 
23,321 
25,444 
21, 639 



25,927 



2,269 
16 
(') 

93 

139 

280 

550 

1,095 

3,113 

4,244 

861 
1,041 
1,082 
1,009 
1,368 
1,401 
1,952 
2,353 
3,001 



6,448,610 



503, 200 
23, 214 
('5 

39,429 
108, 502 
114,072 
259, 611 
698,080 
1, 150, 552 
1,512,533 

190, 916 
231, 673 
243, 139 
173,938 
222,803 
195, 824 
23C, 289 
279,996 
262, 564 



Retail trade 



211,819 23,371,493 



20, 562 

186 

162 

432 

1,948 

1,731 

3,417 

6,034 

23,822 

27,186 

7,275 

7,994 

8,080 

8,420 

11, 265 

11,968 

16,524 

23, 581 

30, 740 



2,006,822 

43,777 

43,552 

77,471 

301,916 

252,725 

690,603 

1, 217, 516 

3,645,331 

4,190,392 

967, 147 
966, 501 
987, 587 
1, 000, 159 
1, 170, 304 
1,178,552 
1,481,753 
1, 756, 152 
1,365,746 



1,534,831 



139, 775 

1,908 

2,682 

4,498 

15, 743 

15,988 

41,773 

76,043 

264,902 

282, 302 

64,521 
70, 261 
69,362 
65,251 
87,008 
74,389 
89,702 
99, 225 
68,022 



171, 625 21, 168, 642 



17,402 

131 

132 

350 

1,584 

1,443 

3,064 

5,294 

21, 194 

23, 317 

6,231 

6,850 

6,675 

6,957 

^448 

9,681 

12,994 

17,417 

21, 067 



1, 836, 268 

37, 708 

40,798 

63,091 

280, 130 

228,083 

646, 520 

1,123,969 

3,395,863 

3,846,779 

915,311 

886, 574 

906, 522 

910, 319 

1,059,193 

1, 055, 204 

1,314,091 

1,460,445 

1, 118, 455 



1,665,714 



148, 326 

2, 202 

2,755 

4,807 

18, 584 

17,306 

45, 188 

84,786 

277,292 

298, 562 

66,927 
74,284 
73,214 
70,322 
91,539 
81,202 
100,584 
119, 627 
36, 563 



Building materials, hardware, and fam equipsent 



Total 



15,500 



1,488 

73 

41 

284 

96 

355 

644 

2,518 

2,454 

673 
495 
625 
731 
820 
782 
874 
1,256 
1,275 



17,399 

11,274 

31,759 

20,094 

94,362 

146,532 

424,351 

443,686 

104,527 
100,454 
101,768 
90,250 
97,280 
33, 509 
98,496 
101, 565 
81, 522 



873 

804 

^366 

1,455 

3,131 

9,259 

27,844 

28, 311 

5,966 
4,626 
6,533 
4,947 
7,056 
5,575 
5,765 
5,037 
4,876 



12,403 



1,254 

54 

41 
204 
95 
251 
601 
2,032 
2,C48 

593 
433 
523 
527 
710 
606 
651 
733 
1,031 



2, 03C, 490 



177, 213 

17,045 

11, 274 

23, 397 

19,479 

84,194 

138, 653 

376,463 

403, 170 

99,041 
89, 561 
97,599 
75, 533 
90,872 
77,579 
87, 599 
76,260 
76,000 



2,329,406 



203,912 

4,623 

3,261 

7,007 

26,796 

23,080 

67,181 

132,274 

387,779 

443,744 

86,843 
106, 314 
102,722 

95, 353 
114,649 
111, 163 
132,509 
154, 108 
119,003 



121,282 



9,400 

741 

(') 

764 

2,834 

1,510 

4,580 

10,484 

19,850 

26, 180 

4,284 
6,200 
6,594 
5,170 
4,604 
4,278 
4,478 
4,959 
3,918 



486, 807 



40,378 
600 

1,343 

4,415 

7,021 

15,813 

34,651 

84,671 

107,873 

12,501 
21,213 
19,858 
16,861 
15,968 
23,350 
25,014 
28, 598 
26, 340 



14,064 

1,028 

804 
1,618 
1,489 
3,701 
9,663 
30, 669 
31,768 

6,223 
5,864 
6,967 
6,338 
7,245 
5,714 
6,071 
6,667 
5,408 



U. S. BUSINESS TAX RETURNS, 1963 

ACTIVE PARTNERSHIPS 

Table 24 . —NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



141 





Partnerships with and 
net profit 


without 


Partnerships with net 


profit 


Partnerships with and without 
net profit 


Partnerships with net 


profit 


Year of organization 


Nunber of 
partner- 
ships 


Total 
receipts 

dol UraJ 


Ket profit 
(less loss) 

(Thousand 
dollars) 


Number of 
partner- 
ships 


Total 
receipts 

(Thouatnd 
dollars) 


Net profit 

(Thousand 
dollars) 


Number of 
partner- 
ships 


Total 
receipts 

(Thoosand 
dollars) 


Net profit 

Tess loss) 

(Thousand 

dollars) 


Number of 
partner- 
ships 


Total 
receipts 

(Thousand 
dollars) 


Net profit 

(Thousand 
dollars) 




Wholesale and retail trade — Continued 




Retail trade— Continued 








Building materials, hardware. 


and farm equipment — Continued 






Building iTiaLerials dealers J 


Hardware stores 




6,535 


976,883 


65, 412 


5,229 


832,886 


74,295 


4,876 


456,445 


34,951 


3,810 


410,030 


38,921 






Not shovm 


610 
28 

> 190 

233 

184 

1,046 

977 

217 

203 
320 
348 
356 
415 
632 
652 


95, 926 

5,442 

30, 810 

60,938 
60,391 
204,428 
207,407 
34,205 

28,117 
39, 8U 
37,375 
33,097 
35, 726 
41,720 
33, 838 


7,135 
14 

22 

2,230 

5,227 

14,418 

13,304 

2,317 

2,010 
2,259 
3,360 
3,373 
2,757 
3,195 
2,611 


5« 
4 

139 

160 
183 
930 
854 

217 

1 - 

198 
273 
278 
341 
388 
505 


89, 103 
5,088 

27,960 

53,786 

59,468 

184,476 

182,752 

34,205 

50,767 

30,436 
35,382 
31,761 
32,736 
34,623 
30,343 


7,292 

169 

2,009 

2,638 
5,286 
15,723 
14,749 

2,317 

4,003 

3,389 
3,502 
3,426 
2,834 
4,114 
2,794 


440 

171 

71 
288 
354 
875 

230 

j 231 

1 245 

156 

371 

155 

(1) 

328 

255 


41, 260 
('5 

16, 328 

17,037 
38,957 
87, 694 
78,115 

19,752 
30,936 
28,070 
11,316 
30,455 
13,127 

21, 221 
11,706 


3,432 
('5 

1,358 

412 
2,339 
7,557 
6,136 

2,036 

2,465 

2,442 

1,166 

2,904 

566 

(') 

913 

699 


391 
(') 

147 

41 
254 
629 

703 

(') 
202 
216 

(') 
371 

\ 317 

206 


40,261 
(') 

16,248 

14,133 
35,138 
79, 796 
71,030 

(') 

28,655 
25, 299 
(^5 
30, 455 

30, 601 

10, 245 


3,537 


1900-09 




1920-29 




1930-34 

1935-39 

19^-U 

1945_ig 


573 
2,627 
8,452 




7,301 




(') 




2,492 


1957 

1958 


2,554 
2,904 


1950 






2,550 


1962 






1,029 








Build 


ing material 


s, hardware, and farm equipment — Continued 


General merchandise stores 






Farm equipment dealers 




Total 


4,089 


809,795 


35, 176 


3,364 


737, 574 


38, 327 


12,095 


1, 248, 647 


78, 962 


9,557 


1, 107, 752 


90, 030 


Not shown 


438 
2 

3 
47 
34 
51 
172 
618 
602 

226 
140 
177 
255 
101 
271 
277 
296 
368 


52, 101 
3,771 

2,261 
10, 561 
11, 300 
16, 887 
47,184 
132, 229 
158, 164 

50,570 
41, 868 
45,581 
39, 121 
29,450 
37,285 
52,352 
38, 624 
35,978 


2,988 
117 

154 

323 

725 

489 

1,693 

5,869 

8,871 

1,613 

981 

2,131 

1,522 

792 

1,636 

2,535 

929 

1,566 


359 
2 

3 
41 
34 
50 
164 
473 
491 

200 
130 
153 
201 
66 
247 
226 
193 
320 


47, 849 
3,771 

2,261 
9,514 
11,300 
16,275 
44,047 
112,191 
149, 388 

46,012 
37,806 
44,633 
35,855 
25,035 
34,893 
48,334 
27, 940 
35,412 


3,235 

117 

154 

339 

725 

490 

1,750 

6,494 

9,718 

1,682 
1,646 
2,136 
1,697 
839 
1,666 
2,570 
1,242 
1,585 


1,349 
40 

1 108 

212 
209 
347 
373 
1,790 
1,550 

347 
433 
410 
420 
631 
806 
617 
1,238 
1,185 


150, 146 
15,104 

21,358 

29,602 
21, 670 
55,030 
104,815 
224,778 
209, 620 

36,721 
29,043 
38,137 
31, 277 
61,710 
56,387 
59,946 
66,236 
34,547 


10, 111 
734 

1,131 

1,834 
1,698 
2,292 
6,050 
17, 529 
12,009 

3,490 
2,222 
2,550 
1,423 
4,309 
3,438 
3,623 
3,161 
1,306 


1,127 
16 

102 

115 
160 
321 
281 
1,544 
1,291 

297 
384 
283 
199 
606 
635 
544 
830 
787 


132, 842 
12,415 

19, 380 

26,932 

21,248 
42, 454 
85,039 
210, 361 
134, 391 

35,923 
28,959 
34,377 
23,647 
60,621 
52,444 
58,412 
49,402 
26,885 


10, 695 
761 




1,197 
2,127 


1910-19 

1920 29 




1,857 




3,959 




6,749 




13, 793 




13,711 


1955 


3,550 




2,235 




2,945 




1,856 




4,313 




3,860 




4,201 


19g2 


4,269 




2,900 












Food 


stores 






Total 


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


ble markets 




33, 251 


5,021,482 


244,224 


28, 472 


4, 629, 983 


257,730 


29,078 


4,777,939 


220, 909 


25,079 


4,411,808 


232,259 




3,952 

374 
331 
627 
960 
4,012 
4,267 

1,336 
1,066 
1,437 
1,444 
1,977 
1,708 
2,357 
3,151 
4,160 


513,453 

12,728 

47,636 
50,992 
148, 975 
179,628 
783, 103 
854,987 

236, 391 
177, 009 
247, 511 
229,498 
295,634 
250, 374 
341,319 
378,740 
270, 613 


27, 007 

236 

2,322 
2,757 
5,818 
9,973 
42,553 
40, 311 

11,021 
9,115 
11, 681 
11,666 
14, 597 
11,311 
17, 175 
17,916 
8,587 


3,547 

(') 

(') 

325 

305 

572 

884 

3,754 

3,693 

1,213 
956 
1,199 
1,297 
1,659 
1,396 
2,091 
2,696 
2,820 


478, 272 

(') 

(') 

46,313 

46,195 
145,440 
176,756 
742,002 
304,326 

224, 015 
160, 629 
228, 012 
217,739 
264, 820 
230, 396 
318,731 
326, 698 
210,560 


27,745 

2,510 

2,906 

5,964 

10,093 

44,003 

41,492 

11,355 
9,704 
12,672 
12,203 
15,311 
12,271 
17,643 
19,527 
U,809 


3,428 

41 

347 
305 
554 
856 
3,701 
3,681 

1,138 
983 
1,129 
1,185 
1,727 
1,444 
2,229 
2,808 
3,471 


433,490 

12,728 

41,252 
47, 652 
146,615 
172,734 
749,905 
821,683 

222,487 
167,283 
232,381 
207, 578 
282,845 
240,214 
333,064 
361, 375 
251,762 


23, 516 

236 

1,556 
2,374 
5,678 
8,901 
38, 853 
37,127 

9,696 

7,812 
10, 275 

9,659 
13,674 

9,988 
16,634 
17,092 

7,660 


3,123 

298 
279 
524 
780 
3,449 
3,180 

1,040 
873 
945 
1,067 
1,457 
1,181 
1,987 
2,426 
2,400 


454,046 

(') 

(') 

39,929 

42, 355 
143, 226 
169, 862 
710, 750 
772,937 

210, 287 
150,903 
215,071 
199, 147 
254, 331 
220,302 
310, 497 
310, 277 
198, 309 


24,004 




' ' 


1900-09 


< ' 




(') 




1,744 




2,523 




5,824 




9,021 




40,209 




38,202 




10,017 




8,401 




11,130 




10,040 




14,232 




10, 867 




17,035 




18, 269 


1963 


10, 119 








Food stores — Continued 






Automotive dealers and gasoline service stations 




Other food stores 


Total 




Total 


4,173 


243,543 


23,315 


3,393 


218, 175 


25,471 


41, 092 


6, 167, 225 


287, 285 


33,091 


5, 560, 019 


310, 138 




524 

\ 230 

311 
586 

198 

308 
259 
250 
264 

343 
689 


29, 963 

18,978 

33,198 
33,304 

13, 904 

15,130 
21, 920 
12, 789 
10, 160 

17, 365 
18,851 


3,491 

2,361 

3,700 
3,184 

1,325 

1,406 

2,007 

923 

1,323 

824 
927 


419 

205 

305 
513 

[ 256 

254 
230 
202 
215 

(1) 
270 
420 


24, 226 

18, 832 

31, 252 
31,389 

23,454 

12,941 
18, 592 
10,489 
10,094 

16,421 
12,251 


3,741 

2,361 

3,794 
3,290 

2,641 

1,542 
2,163 
1,029 
1,404 

1,253 
1,690 


3,491 

(') 
( 206 
) 309 
) 341 
( 740 
3,672 
4,157 

1,258 
1,672 
1,732 
1,669 
1,898 
2,508 
3,091 
5,442 
8,731 


498,205 

(') 

91, 545 
56,667 
129,338 
272,738 
870,531 
1,057,427 

254,728 
279,986 
253,940 
264,599 
277,497 
344,080 
395,433 
576, 685 
501, 366 


26,882 

(") 

2,797 

1,840 

5,541 

11,283 

42,423 

46,920 

13, 235 
15, 062 
13,762 
12,903 
14, 098 
15, 901 
16,146 
26, 914 
20, 519 


2,989 

{') 
192 
206 
313 
661 
3,251 
3,657 

1,027 
1,411 
1,4^5 
1,454 
1,562 
2,063 
2,242 
4,208 
6,289 


462, 038 
ei 

(1) 

33, 091 
48,352 
125,853 
255, 289 
811,885 
"71, 432 

239, 024 
257, 769 
237, 228 
238,649 
249, 515 
307, 177 
342, 241 
490, 338 
415,055 


28 525 




(0 




- 




C) 


1920-29- . 


2,901 














1945-49, . . 










13,646 


1956 












1959 








1961 








1963 































Footnotes at end of table. 



142 



U. S. BUSINESS TAX RETURNS, 1963 



ACTIVE PARTNERSHIPS 

Table 24.— NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



Year of organization 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thovatnd 
dolltrt) 



Net profit 
(less loss) 

(Thouaand 
doltara) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thauaand 
dolUra) 



Net profit 

(Thouaand 
dollar a) 



Partnerships with and 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thouaand 
dotlar a) 



Net profit 
(less loss) 

(Thttuaand 
doltara) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thouaand 
doltara} 



Net profit 

(Tht}uatnd 
dotlara) 



Wholesale arjd retail trade — Continued 



Retail trade — Continued 



Automotive dealers and gasoline service stations — Continued 



Automobile and truck dealers 



Total... 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940^« 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

194C-44 

1945-19 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1952 

1963 

Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

194C-W 

1945^9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-3* 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1953 

Footnotes at end of table. 



(') 

(') 
151 
110 
165 
254 
1,073 
1,087 

245 
237 
426 
323 
416 
531 
804 
1,226 
1,787 



221,020 
('5 

C) 

83, 102 
34,839 
93, 865 
202,698 
545,443 
665,205 

122,390 
120, 810 
131, 952 
110,362 
121, 347 
155, 193 
184, 647 
243, 607 
188, 270 



95, 526 



8,201 

2,477 
103 
2,841 
5,495 
17,219 
17,963 

3,043 
3,419 
4,361 
3,115 
4,026 
3,687 
6,242 
6,935 
5,554 



(') 



137 
35 
162 
210 
931 
934 

160 
251 
320 
257 
347 
444 
555 
952 
1,170 



2,942,507 



203,723 
(»5 

(') 

74,648 
28,795 
91, 696 
138,525 
509, 099 
508, 602 

117, 261 
114, 286 
118, 374 
97,130 
111, 303 
141, 874 
161,747 
202, 096 
155, 111 



106, 667 



9,196 
(0 

(') 

2,581 

693 

2,862 

5,820 

17,842 

19, 348 

3,179 
3,584 
4,793 
3,490 
4,512 
5,152 
7,141 
8,307 
7,220 



Automotive dealers and gasoline service stations — Continued 



Tire, battery, and accessory dealers, and automotive dealers, not 
elsewhere classified 



(0 
(0 
(') 



(M 



74 
358 
527 

265 
276 
235 
) 

282 
462 
361 
641 
727 



(M 

(') 

(') 

15,544 

52,241 

73, 820 

46, 554 
33,586 
21,556 

23,974 
35,595 
33, 525 

41,900 
34,004 



(1) 

(') 

(1) 

804 
4,449 
7,166 

3,986 
4,202 
2,141 
(') 
1,879 
1,439 
1,314 
2,371 
1,758 



(') 
(M 



O) 



49 
258 
430 

192 
276 
211 
) 

193 
335 
205 
445 
477 



442, 268 



43,997 



(^) 
(') 

15,485 
45,613 
75,902 

40,751 
33,586 

18,312 

22,4C4 
29,677 
26,923 
37,041 
24,818 



(') 

(^) 

(1) 

814 
4,762 
7,245 

4,150 
4,202 

2,150 

2,011 
1,855 
1,738 
3,243 
2,766 



Furniture, home furnishings, and equipment stores 



13, 686 



1,289 
210 



50 

191 

363 

1,893 

2,470 

524 

612 

380 

432 

461 

504 

1,013 

1,291 

1,699 



1, 378, 691 



99, 167 
('5 



14,793 
38,747 
69,545 
243, 071 
321, 591 

79,064 
59, 153 
43,511 
45,919 
31,430 
55,403 
80, 817 
86, 755 
83,867 



118,510 



9,247 
2,366 



575 
3,019 
4,539 
22,513 
28,003 

6,793 
5,926 
4,810 
4,050 
2,980 
5,649 
3,31S 
7,885 
5,728 



1,161 



50 

166 

304 

1,651 

2,069 

526 
513 
356 
403 
255 
426 
724 
1,042 
1,302 



1, 260, 230 



95, 038 



20, 937 

14,798 
38, 176 
b2,856 
227,686 
296,495 

74,557 
56,529 
40,845 
41,467 
26, 119 
48, 207 
52, 362 
78, 268 
73, 606 



128, 006 



9,591 



2,377 

575 

3,082 

5,161 

23,476 

29, 923 

7,155 
6,145 
4,825 
4,077 
3,386 
6,153 
5,391 
8,448 
7,537 



Drug stores and proprietary stores 



7,615 



(1) 



321 

521 

1,250 

1,165 



(') 



361 
385 
357 
377 
276 
614 
473 
526 



1,074,367 



65,956 
('5 



25, 262 

55, 591 

69,702 

189, 225 

209, 529 

(') 

53,071 
57, 333 
56,443 
54, 220 
39, 999 
83,682 
43, 170 
44,727 



107, 115 



7,715 
('5 



5,393 
5,792 
21,877 
20, 256 

(') 
5,928 
5,389 
5,892 
5,909 
3,432 
6,895 
3,441 
3,002 



6,609 



272 

443 

1,0-98 

1,076 

(') 
331 
327 
351 
371 
222 
536 
321 
398 



54,119 

63,352 

179,718 

198,437 

(') 

51,333 
52,445 
56, 187 
51,457 
33, 880 
73,997 
40,943 
38, 614 



5,397 

7,446 

22,537 

20,481 

(') 
7,C70 
5,503 
5,392 
5,977 
3,722 
7,545 
4,102 
3,430 



Gasoline service stations 



26,723 



2,525 



187 

171 

412 

2,241 

2,543 

748 
1,109 
1,070 
1,175 
1,200 
1,515 
1,926 
3,575 
6,217 



(M 

15, 189 

34, 180 

54,4o6 

271,847 

313,402 

35,784 
125, 590 
110,422 
136,634 
127, 176 
152, 287 
177,260 
291, 178 
279,092 



(') 
1,242 
2,659 
4,933 
20, 755 
21,791 

6,205 

7,441 
7,260 
8,483 
8,193 
10, 775 
8,590 
17, 108 
13,207 



2, 175, 244 



214, 318 



146 


33,854 


402 


51,179 


2,052 


257,173 


2,293 


286,928 


575 


81,002 


884 


109,897 


914 


100,042 


1,051 


124,875 


1, 022 


115,809 


1,284 


135,626 


1,481 


153, 571 


2,311 


251,201 


4,642 


235, 126 



Apparel and accessory stores 



13,330 



1,084 
86 

218 

257 

323 

562 

1,833 

1,995 

359 
500 
459 
553 
733 
597 
878 
1,196 
1,407 



1,293,298 



94,132 
23,599 

23,538 
34,440 
52,132 
114,335 
248,929 
253,642 

42,550 
53,915 
35,011 
44,655 
58,668 
54,648 
45,041 
61,762 
40, 274 



106, 403 



7,275 
974 

1,533 

2,515 

3,871 

8,233 

24, 717 

20, 659 

3,350 
4,981 
3,669 
3,533 
5,731 
6,141 
3,522 
2,864 
2,523 



360 
85 

168 

227 

310 

571 

1,719 

1,590 

295 
495 
336 
406 
585 
526 
536 
769 
747 



1, 165, 142 



79,650 
23,053 

22,053 

31,935 

45, 316 

103, 151 

235,278 

227, 141 

38,436 
52,768 
34,098 
39,199 
56,460 
50,059 
40,132 
43,809 
31,557 



Eating and drinjting places 



3,579 

203 

345 

735 

3,208 

4,912 

1,569 
1,763 
1,253 
1,773 
2,635 
2,711 
4,713 
6,070 
8,078 



2,4C6,C48 



171,944 

(') 

17,456 

('5 

32,933 

81,729 
250,078 
377,234 

98,062 
120, 103 

78,631 
138,541 
161, 107 
139,447 
225,983 
287,634 
207,497 



252, 364 



20,121 

1,985 
('5 
4,182 
8,015 
28,639 
46,927 

10, 937 
14,805 
9,191 
12,281 
20,069 
13,790 
24,095 
21,535 
14,221 



35, 522 



(1) 

178 

(1) 

320 

661 

2,982 

4,376 

1,397 
1,480 
1,032 
1,431 
2,283 
2,340 
3,917 
4,441 
5,384 



2, 129, 756 



(M 

15,598 

(') 

30,722 

76,089 
233,068 
350, 633 

94, 330 
107,984 

71,059 
127,030 
141, 515 
127,962 
199,145 
227,448 
157, 779 



Liquor stores 



(') 

1 



1,694 



5 


1,345 


190 


34,031 


706 
785 


99,313 
135,533 

(') 
26,626 

48,913 
47,729 
40,022 
55,748 
37,980 
25,171 


159 


329 
424 
362 
474 
332 
416 



222 

^67 

658 

8,952 
11,237 

(■) 
1,348 

3,477 
4,525 
2,298 
3,133 
3,085 
1,836 



(') 
(M" 



700 


96,950 


757 


U3, 237 


12C 


(') 
22,647 


304 


47, 998 


375 


46,189 


335 


36,404 


445 


53,435 


353 


36, 747 


269 


22,526 



U. S. BUSINESS TAX RETURNS, 1963 

ACTIVE PARTNERSHIPS 

Table 24. —NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



143 



Year of organization 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 
(Thousiw^d 
dollars) 



Net profit 
(less loss) 

(Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollars) 



Net profit 

C Thousand 
dollars) 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 

receipts 

( Thou sand 
dollars) 



Net profit 
(less loss) 

( Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollars) 



Net profit 

(Thousand 
dollars) 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Other retail trade 



Total. . . 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

19<;o^W 

1945^9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total... 

Not shown 

1899 and prior, 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940^M 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior, 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-W 

1945^9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-19 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Footnotes at end of table. 



26, 24* 



3,072 
(') 

(') 
272 
260 
479 
933 
2,885 
3,430 

838 
923 
1,249 
712 
1,309 
1,514 
1,888 
3,082 
3,263 



1, 895, 396 



180,863 

(^) 

42,215 
32, 506 
67, 293 
160, 063 
311, 952 
327, 638 

71,946 
67, 141 
99, 662 
50,064 
85, 029 

104, 683 
94,283 

110, 625 
76, 162 



13,777 
(A 

(') 
3,549 
3,541 
7,358 
12,409 
27, 855 
27,664 

6,181 
5,248 
9,435 
5,069 
7,734 
6,854 
6,029 
7,287 
4,374 



2,469 
('5 

272 
234 
477 
804 
2,463 
2,740 

617 

727 

970 

585 

931 

1,131 

1,303 

2,024 

2,040 



154, 155 
(') 

(') 

42,215 
26, 485 
66,004 
149,474 
282,452 
295,417 

66, 777 
58, 395 
89, 153 
43, 320 
71, 623 
81,096 
73, 037 
90, 532 
65, 873 



15,152 
(') 

(') 
3,549 
3,613 
7,371 
14, 822 
30, 615 
30,548 

6,679 
5,954 
10, 151 
5,429 
8,564 
7,985 
7,361 
9,777 
6,237 



Wholesale and retail trade not allocable 



1,284 



454 



(') 



1 

5 

2 

75 

166 



(1) 

1,091 
516 
5,855 
2,849 
25, 870 
33, 003 

1,214 
31,222 

9,095 



2,197 
(') 

31 

70 

151 

167 

992 

1,893 

26 

4,067 



(') 



5 

2 

69 

166 



128, 244 



(M 

1,091 

516 

5,855 

2,849 

23, 670 

33,003 

671 



28,623 



6,869 



10, 599 



2,359 

31 

70 

151 

167 

1,021 

1,893 

29 

4,067 



Finance, insurance, and real estate 



233,516 



25,737 

154 

184 

722 

1,943 

1,504 

3,977 

8,252 

16,455 

29, 097 

8,737 
9,549 
10, 890 
12, 545 
16, 951 
17, 902 
20, 407 
23, 458 
24, 783 



6, 121, 802 



441, 101 
241, 250 
46, 348 
203,076 
184,801 
173, 103 
196, 639 
419,944 
581, 356 
779, 107 

189,212 
170, 409 
197, 987 
266, 054 
313, 536 
360, 787 
435, 969 
574, 091 
341, 247 



931, 617 



71, 069 

32,543 

4,944 

23, 535 

35,490 

28, 397 

50, 430 

99, 393 

163,090 

222,256 

33,726 
29, 100 
39, 206 
56, 328 
22,213 
34,564 
11, 907 
2 18, 385 
2 17, 093 



155,366 



18, 673 

150 

159 

616 

1,770 

1,330 

3,435 

6,954 

13,505 

22, 875 

6,327 
6,607 
7,593 
8,470 
11,013 

10, 292 

11, 585 
12,093 
11, 747 



,897,428 



364,114 
231,905 
45, 031 
155,964 
166, 989 
165,070 
184,783 
400,072 
546, 251 
712,458 

150,957 
131, 389 
157, 279 
211,042 
211, 877 
237, 108 
289, 350 
297, 285 
223, 719 



1, 460, 273 



128,226 
33,684 
4,975 
25, 032 
36,724 
29, 875 
53, 697 
115,989 
173,499 
247, 209 

49,954 
39, 143 
52, 290 
72, 551 
65, 553 
79,831 
83,347 
92,083 
72,438 



Insurance agents, brokers, and service 



12, 474 



803 
60 

126 
130 
206 
307 
186 
1,082 
1,744 

618 

446 

633 

765 

756 

1,028 

976 

1,311 

1,286 



18, 879 
13,950 
('5 

65,025 
3,283 
11,340 
18,659 
13,137 
70, 858 
122, 293 

29, 763 
13, 611 
28, 169 
46, 137 
28, 516 
36, 201 
41, 143 
38, 565 
36, 696 



200, 790 



8,922 

2,833 

(') 

5,349 

3,669 

5,075 

6,563 

2,663 

27, 368 

45,037 

10, 962 

2,851 

10,643 

14, 894 

9,468 

10,901 

10,133 

10,999 

8,559 



11,452 



705 

60 

(') 

102 

130 

206 

283 

186 

1,057 

1,695 

569 
370 
584 
765 
712 
954 
872 
1,183 
1,018 



618, 345 



18,581 
13,960 
(^5 

64,883 
8,283 
11,340 
18,447 
13,137 
70, 857 
118, 921 

29, 189 
10,645 
27,388 
46,137 
25,334 
33,469 
33,364 
33,613 
34,331 



2C2, 890 



5,994 
2,833 
(') 
6,849 
3,669 
5,075 
5,553 
2,568 
27, 411 
45,301 

11,032 
2,946 
10,648 
14, 394 
0,805 
10,989 
10,419 
11, 407 
9,091 



Security and commodity brokers, dealers, exchanges, and services 



4,859 



800 
40 
12 
42 



149 
210 
318 
427 

161 
230 
135 
362 
260 
236 
141 
337 
747 



1,453,035 



98, 299 
206, 692 

36,986 
122, 594 
123, 540 
131, 093 
104,852 
170,774 
214,731 

95,392 

15,123 
8,727 
6,813 

13,407 
7,364 

18,462 
9,202 

24, 636 

40,091 



209, 119 



2 11, 788 
26,347 
2,570 
9,989 
13, 783 
15,873 
19, 896 
23, 319 
32,754 
20, 615 

2,535 

2,188 
2,150 
3,772 
2,657 
5,773 
1,315 
10, 345 
21, 274 



4,012 



668 
37 
11 
39 
39 
86 
145 
141 
235 
339 

134 
230 
109 
234 
206 
129 
115 
257 
686 



1, 297, 061 



69, 117 
199,055 

35, 589 

75, 943 
111,443 
124, 919 

96,231 
152, 175 
199, 043 

88,900 

11, 269 
8,727 
5,178 

10, 573 
6,840 

16, 796 
7,162 

23, 768 

39, 870 



255, 979 



22, 464 
27,139 
2,583 
11,442 
14, 869 
17,030 
20,613 
28,445 
35, 531 
21, 176 

3,308 
2,188 
2,393 
4,132 
2,914 
6,456 
1,913 
15,007 
22,634 



Real estate 



175, 605 



18,871 

(1) 
430 
1,575 
1,110 
3,049 
6,779 
13,346 
22, 525 

6,511 
7,208 
7,495 
8,670 
11, 719 
13,347 
15,045 
17, 984 
19,6^8 



3,574,720 



226, 531 
(') 
(1) 

3,946 
44,497 
15, 502 
64,375 
193, 168 
257, 617 
504, 571 

134, 548 
139,755 
148,473 
187, 814 
255, 140 
286, 605 
368, 347 
493, 113 
240,089 



372, 579 



42,645 

(1) 

3,824 
15,664 
5,424 
21, 773 
54, 071 
81, 370 
127, 488 
20,742 
19,061 
24, 860 
27, 671 
12, 435 
11, 574 
2 10, 070 
^43, 058 
^45, 202 



113, 067 



13,356 

('5 

(') 

376 

1,404 

963 

2,657 

5,870 

10,847 

17,446 

4,567 
4,929 
5,007 
5,676 
7,370 
7,483 
7,942 
8,540 
8,438 



2,572,075 



778, 219 



183, 988 


59,155 
(^5 


1 l\ 


3,646 


3,868 


43,782 


16, 812 


14, 003 


5,745 


62,204 


22,584 


134, 509 


59,871 


239,913 


36,409 


451, 565 


145,217 


111,024 


30, 753 


104, 470 


23,010 


110, 522 


32, 157 


135, 967 


41, 227 


163, 859 


42, 030 


169,218 


50,775 


231, 945 


57,584 


223,385 


58, 451 


128,926 


35,703 



Real estate — Continued 



Real estate operators (except developers) and lessors of buildings 



150, 650 



16,349 

ci 
(') 

352 

1,349 

963 

2,762 

5,761 

11, 782 
19, 228 

5,529 
6,437 
6,330 
7,558 
10,024 
11,404 

12, 582 
15,715 
16, 330 



2, 813,977 



181, 380 
(^i 
(1) 
6,465 
38,784 
14,753 
51,944 
159, 055 
206, 523 
390, 723 

108, 114 
123, 743 
122, 594 
157, 108 
203,468 
216, 595 
277, 685 
379, 789 
172, 103 



180, 603 



29, 892 

(') 

2,273 
14, 665 

5,083 
15,342 
44,260 
59, 891 
86, 824 

19,313 

14, 095 

16, 546 

15,932 

'1,738 

'9,252 

'30,425 

'49,091 

'55,160 



94, 753 



11, 450 

(■-) 

298 

1,178 

841 

2,395 

5,023 

9,552 

14,725 

3,857 
4,305 
4,316 
4,854 
5,131 
6,018 
5,192 
6,954 
6,541 



139, 963 
('5 

6,165 
33, 069 
13, 274 
49, 233 
151, 902 
189,445 
341,441 

89,846 
89,095 
87,761 
112, 442 
118, 005 
109,942 
157, 586 
185, 122 
79,934 



530, 607 



44,705 

(') 
2,317 
14,813 
5,409 
17,151 
49, 876 
64,280 
102, 236 

22, 875 
22, 845 
22, 627 
28, 301 
26, 201 
25, 201 
28, 031 
35, 840 
16, 604 



Other real estate 



287 
1,018 
1,564 
3,297 

982 
771 
1,165 
1,112 
1,695 
1,943 
2,463 
2,269 
3,318 



45,151 



12,931 
34,113 
51,094 

113,843 
26,434 
16, 012 
25, 879 
30,706 
51,672 
70,010 
90, 562 

113,324 
67,986 



4,432 



5,431 

9,811 

21,479 

40,664 

1,429 
4,956 
3,314 
11, 739 
14, 174 
20, 825 
20, 356 
6,033 
9,958 



18, 314 



1,906 



262 

847 

1,295 

2,721 

710 

623 

591 

822 

1,239 

1,465 

1,750 

1,586 

1,897 



44,025 



12,921 
32, 607 
50,468 
110, 124 

21, 178 
15, 375 
22,761 
23, 525 
45,854 
59, 275 
74, 359 
38, 263 
43,992 



247, 612 



14,450 



4,432 



5,433 

9,995 

22, 129 

42, 981 



5,165 
9,530 
12,926 
15, 879 
25, 574 
29, 503 
22, 611 
19,099 



144 

ACTIVE PARTNERSraPS 



U. S. BUSINESS TAX RETURNS, 1963 



Table 24 . —NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BV YEAR OF ORGANIZATION— Continued 



Year of organization 



Pai'tnerships with and without 
net profit 



Number of 
partner- 

EhipE 



Total 
receipts 

(Thotiattid 



Net profit 
(less loss) 

(Thousand 
dotlara) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(TTtouwand 
doltara) 



Net profit 

(Thotiaand 
dollart) 



Rirtner.7hips with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 
(Thouiand 
dollara) 



Net profit 
(less loss) 

(Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollars) 



Net profit 

( Thou satd 



Finance, insurance, and real estate — Continued 



Total. . . 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total... 

Not shown 

1699 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total. . . . 

Not shown 

1899 and prior, 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1%0 

1961 

1962 

1963 

Footnotes at end of table. 



Other finance, insurance, and real estate 



40, 578 



5,263 
6 



421 

472 
1,077 
1,709 
4,401 

1,447 
1,665 
2,626 
2,748 
4,206 
3,291 
4,245 
3,326 
3,102 



441,335 



97,392 
19, 394 



25, 160 

8,253 
42,865 
38, 150 
56,846 

9,773 
8,316 
14, 532 
18, 696 
22,566 
19, 519 
17, 277 
17, 777 
24,371 



149, 129 



31, 290 
2,668 



6,272 

2,198 
19, 335 
21, 588 
28,116 

4,487 
5,000 
1,553 

10,491 

^2,348 
6,316 

10, 529 
3,329 

^1,824 



26, 835 



3,944 



371 

350 

757 

1,366 

3,345 

1,057 
1,078 
1,893 
1,795 
2,725 
1,726 
2,656 
2,113 
1,605 



92,427 
17, 686 



24,781 

7,901 
40,252 
36,433 
53, 082 

9,475 
7,547 
14,191 
18, 265 
15,844 
17, 625 
16, 879 
16, 519 
20, 592 



213, 185 



171,994 



37,613 
3,017 



6,272 

3,937 
25,005 
24, 148 
34,515 

4,861 
5,999 
7,092 
12,298 
10, 754 
11, 611 
13,431 
7,218 
5,010 



14,246 

131 

132 

329 

1,175 

936 

2,458 

3,354 

14, 670 

19, 951 

5,307 
6,726 
7,732 
7,629 
11, 272 
13, 363 
15,137 
20,408 
26,489 



11, 267, 660 



747,240 

216, 008 

70, 015 

90,547 

224, 331 

132,901 

277,429 

406, 569 

1, 529, 200 

2,006,710 

381,019 
439, 792 
553,373 
520,748 
640, 296 
690,933 
751, 582 
928, 139 
643,749 



3,709,982 



265,387 

75,486 

28,487 

41, 308 

89,4S9 

52, 374 

89,670 

120, 675 

502,919 

688, 740 

140, 335 
147, 038 
212, 786 
171, 727 
204, 111 
206, 519 
227, 576 
276, 476 
167, 162 



138, 845 10, 355, 353 



11,783 

131 

132 

304 

1,121 

786 

2,229 

3,011 

13,075 

18,065 

4,497 
5,808 
6,751 
6,459 
9,179 
10, 284 
12,022 
15, 225 
17, 656 



693, 633 

216,008 

70, 015 

89, 565 

222,254 

128, 978 

267,764 

382, 181 

1,472,048 

1,938,892 

349, 189 
415,053 
528, 281 
461,896 
577, 874 
604, 070 
634, 224 
783, 013 
510,463 



Services — Continued 



Hotels, rooming houses, camps, and other lodging places 



15,329 



223 

272 

1,193 

1,983 

512 

968 

846 

730 

913 

1,383 

1,431 

1,410 

2,239 



20,097 
21, 203 
61,706 
93, 433 

14, 773 
34, 110 
33, 294 
42,527 
54, 904 
78, 147 
80,075 
80, 374 
57,047 



1,466 
1,352 
6,035 
8,333 

347 

1,034 

2,046 

609 

3,051 

1,350 

2,546 

= 3,596 

48 



(0 



139 

822 

1,496 

254 
693 
624 
460 
528 
847 
750 
639 
1,133 



475, 772 



23, 636 
(') 



21,408 

11,487 
53,333 
72,409 

8,306 
25, 349 
25,057 
24, 209 
36,724 
50, 008 
47,881 
38, 405 
36, 790 



(') 



2,560 

1,857 
7, U8 
11,630 

1,275 
4,319 
3,649 
2,763 
5,797 
7,183 
9,474 
4,036 
7,797 



Personal services 



36, 702 



3,266 

150 

209 

286 

730 

1,004 

3,151 

3,601 

1,030 
891 
1,182 
1,550 
2,568 
3,486 
3,357 
4,763 
5,381 



1,201,494 



89,213 

13,422 

19, 831 
18,903 
48,865 
64,543 
166, 596 
193,786 

37,744 
40,638 
45,695 
46,834 
71,915 
86,312 
81, 352 
117, 712 
57,772 



228,856 



21,379 

2,796 

3,952 
3,179 
8,625 
13,158 
33, 571 
39, 889 

9,318 
9,300 
8,308 
8,543 
14,655 
12,736 
15, 528 
16, 563 
7,256 



29,766 



2,948 



150 



1,093,187 



33,432 



209 


19,831 


257 


16,328 


676 


46,933 


954 


63, 383 


2,794 


153, 266 


3,380 


191, 024 


1,006 


37,345 


794 


38, 151 


1,035 


41,470 


1,306 


42, 616 


2,054 


65, 666 


2,508 


70, 400 


2,768 


69,948 


3,413 


96, 116 


3,490 


43,528 



Personal services — Continued 



Laundries, laundry services, cleaning and dyeing plants 



1,134 
(') 



91 

219 

301 

1,337 

1,243 

404 

251 

564 

690 

1,227 

1,601 

1,518 

2,338 

1,911 



570, 543 



36,746 
('5 



lo,628 

17, 883 
29,857 
86,752 
100, 274 

13, 003 
17, 837 
22, 659 
19,746 
29, 897 
41, 094 
40,656 
65,392 
25,034 



64,043 



5,142 



(■5 



1,751 

2,138 
3,655 
10,785 
13,184 

4,079 
2,617 
2,718 
3,271 
4,058 
2,272 
4,705 
4,497 
=1,096 



(') 



91 

214 

276 

1,126 

1,143 

404 
227 
466 
568 
763 
940 
1,126 
1,306 
982 



31,749 



16, 628 

16, 571 
28, 732 
76,245 
98,785 

18,003 
16,905 
20,002 
17, 118 
25,321 
29,306 
31, 846 
46,882 
15, 799 



5,454 
('5 



1,751 

2,216 

3,736 

12, 149 

13,487 

4,079 
2,696 
2,891 
3,365 
5,046 
4,605 
5,973 
8,326 
2,426 



Personal services — Continued 



Other personal services 



6,483 



(') 



(') 



237 
301 
910 
960 

) 

264 
294 

) 

206 
469 
445 
387 
584 



37,055 

10,911 

16, 530 

24, 522 
27,016 
65,165 
63,486 

(') 

14, 707 
17,524 

11,338 
20,587 
16, 127 
15,731 
10, 532 



87,747 



10, 177 
2,269 

3,765 

4,939 
7,565 
18,274 
15,993 

(') 
4,188 
3,610 

('5 

2,001 
4,544 
3,372 
2,755 
1,546 



5,652 



(1) 



n 



699 
72 



237 
301 
837 
387 

) 

191 
245 

) 

205 
420 
371 
314 
391 



359,182 



36,494 
10, 911 

16, 359 

24, 522 
27, 016 
64,735 
62,716 

(') 

13, 152 
15,956 

10,805 
19,609 
15,206 
15, 173 
9,297 



10, 203 
2,269 

3,780 

4,939 
7,565 
18,332 
15, 998 

(') 
4,306 

3,741 

('5 

2,004 
4,673 
3,442 
2,905 
2,213 



Beauty and barber shops 



250 

274 

402 

904 

1,393 

445 

376 

324 

738 

1,135 

1,416 

1,394 

2,038 

2,736 



261,713 



15,411 



6,032 

6,460 
7,670 
14,o79 
30,026 

8,950 
8,094 
5,512 
19, 873 
30, 680 
24, 631 
24, 569 
36, 589 
22,206 



77,066 



6, OGO 



1,859 

1,548 
1,937 
4,512 
10, 712 

3,091 
2,495 
1,980 
4,672 
8,596 
5,970 
7,451 
9,310 
6,806 



13,513 



1,285 



241, 558 



15,18 



3,628 



225 


5,840 


377 


7,635 


831 


12,286 


1,350 


29, 523 


421 


%551 


376 


8,094 


324 


5,512 


640 


19,053 


1,086 


29,040 


1,148 


21,485 


1,271 


22,896 


1,793 


34,056 


2,117 


18,432 



Business services 



1 

116 



239 
1,227 
1,737 

473 

808 

557 

582 

850 

1,307 

1,555 

2,131 

3,365 



774,890 



69, 327 

1,050 
18,531 

18,341 

49,962 
129,341 
144,895 

31,576 
35,630 
29,397 
30, 956 
20,456 
52,986 
33, 591 
62,499 
43,695 



156,499 



25,308 

37 
3,134 

4,285 

6,958 
20, 614 
31,557 

5,715 
8,137 
6,755 
6,872 
3,208 

14,418 
7,744 

11,473 
9, 585 



12, 662 



1,364 

1 
115 

156 
214 

1,005 

1,512 

399 

587 

484 

504 

571 

885 

1,135 

1,559 

2,137 



707, 856 



62, 329 

1,050 
17,958 



43,321 
123,333 
140,919 

27,141 
33, 823 
28,211 
29, 252 
13,545 
46,639 
28, 738 
57, 318 
35, 776 



U. S. BUSINESS TAX RETURNS. 1963 

ACTIVE PARTNERSHIPS 

Table 24 , —NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



145 



Year of organization 



Partnerships with and witliout 
net profit 



Number of 

partner- 

jhipc 



Total 
receipts 

( Thousiwid 
dollars) 



Net profit 
(less loss) 

( Thoustr^d 
dollars) 



Partnerships with net profit 



Number of 

partner- 
ships 



Total 
receipts 

(Thousand 
doiUra) 



Net profit 

(Thoui^d 
dollars) 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thousand 
dollars) 



Net profit 

(less loss) 

(Thousmd 

dollars) 



Partnerships with net profit 



Number of 

partner- 
ships 



Total 
receipts 

C Thousand 
dollars) 



Net profit 

( Thousand 
dotlari) 



Total. 



Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

19iO^W 

1945-49 

1950-34 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Services — Continued 



Automobile and other repair services 



Total 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940^X 

1945^9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-;9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



29, 718 



2,888 
(M 
(') 

26 

161 

(') 

285 

336 

2,645 

3,239 

792 
1,381 
1,222 
1, 127 
1,881 
1,755 
2,428 
3,352 
5,876 



112, 684 

2,856 
8,043 

15,325 
32, 797 
167, 746 
198, 559 

39,844 
65,899 
65,044 
57, 992 
86, 752 
57,664 
77, 181 
95, 211 
73,072 



187,452 



19, 235 

(') 

38 
776 

2,407 
4,171 
29, 053 
27,409 

6,182 
12, 222 
11, 547 

8,799 
13, 876 

9,632 
13, 772 
14, 807 
11, 582 



24,102 



2,572 
ei 
(') 

26 

186 

260 

312 

2,400 

2,910 

640 
1,259 
976 
855 
1,557 
1,581 
1,964 
2,569 
3,887 



106,221 
(^5 

(1) 
2,856 

12, 170 

14, 240 
32, 180 
160,917 
161, 573 

28,840 
62,200 
58, 558 
44,735 
76,211 
54,113 
64,763 
76,251 
56, 149 



198,040 



19, 718 
(') 

38 

1,767 

2,414 
4,213 
29, 323 
28, 768 

6,473 
12,447 
11,809 

9,546 
14, 963 

9,871 
14, 454 
16, 702 
14,299 



Automobile parking, repair, and services 



19, 343 



1,948 



138 

286 

1,982 

2,246 

596 

813 

728 

773 

1,270 

1,089 

1,514 

2,130 

3,569 



884, 033 



89, 101 



11,367 
26,677 
128, 102 
161, 285 

31,970 
39,498 
49, 270 
41, 610 
63,465 
40, 523 
59,289 
74,460 
48,311 



132, 304 



13,423 



1,582 

3,132 

20,433 

22,251 

4,423 
7,463 
9,172 
5,590 
8,966 
6,576 
9,419 
10, 373 
7,232 



16,030 



1,729 



133 

262 

1,786 

2,112 

492 

764 

604 

599 

1,068 

990 

1,221 

1,592 

2,440 



784, 677 



83, 291 



11, 367 
26,060 
121, 309 
152, 561 

21, 734 
38, 653 
45,811 
30, 266 
56, 145 
37, 630 
47, 813 
57,944 
37, 112 



139, 885 



13, 636 



1,914 



1,582 
3,174 
20, 667 
22, 823 

4,666 
7,518 
9,358 
6,288 
9,919 
6,706 
9,931 
11, 769 
9,145 



Automobile parking, repair, and services — Continued 



Automobile repair shops 



1,752 



136 

256 

1,799 

1,811 

497 

515 

627 

646 

967 

795 

1,289 

1,875 

2,948 



753,438 



84,576 



8,955 
23, 393 
116,905 
128, 337 

26, 370 
28,524 
43, 639 
33, 010 
49, 771 
35, 617 
54, 549 
61,833 
41, 206 



116, 131 



1,690 



1,225 
2,381 
18, 537 
18,331 

4,381 
4,546 
7,416 
5,694 
8,227 
5,497 
8,719 
10, 201 
6,992 



13, 610 



136 

232 

1,653 

1,678 

443 

490 

529 

525 

663 

720 

1,069 

1,459 

2,068 



681, 080 



79,008 



8,955 
22,776 
110, 218 
121,903 

21, 302 
28, 050 
40,999 
28, 591 
44,605 
32,939 
43, 593 
50, 140 
33, 169 



12, 630 



1,894 



1,225 

2,423 

16, 676 

18, 828 

4,520 
4,586 
7,512 
5,794 
8,592 
5,591 
9,183 
10, 726 
8,526 



Automobile and other repair services — Continued 



Repair services, except automobile 



10, 375 



Total 

Not shown 

1899 and prior 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-i9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Footnotes at end of table. 



663 
993 

568 
494 
354 
611 
666 
914 
1,222 
2,307 



15,481 



39,644 
37,274 

26,401 
15,774 
16,382 
23, 287 
17,136 
17,692 
20,751 
24,761 



8,620 
5,158 

4,759 
2,375 
3,209 
4,890 
3,056 
4,353 
4,434 
4,350 



8,072 



614 
796 

495 
372 
256 
489 
591 
743 
977 
1,447 



13,695 



39, 603 
29,012 

23,547 
12, 747 
14,469 
20, 066 
16, 483 
16,950 
16, 307 
19,037 



5,832 



8,656 
5,945 

4,929 
2,451 
3,256 
5,044 
3,165 
4,523 
4,933 
5,154 



Other automotive serviL-^s, including rentals 



3,217 



(') 



(') 



(') 



(') 



163 
435 

) 
298 

226 

303 
294 
225 
255 

621 



130, 595 



(') 



(') 



2,412 

11, 197 
32,948 

(') 

10, 974 

14,231 

13, 694 
4,911 
4,740 

12,627 
7,103 



(') 



(') 



(') 



(1) 



357 


2 


1,896 


j 163 


3,870 


434 


2,917 


274 


1,652 


l| 349 


759 


) 


1,079 


270 


700 


i 285 




) 


240 


372 



(') 

2,412 
14, 375 
30, 658 

10, 603 
17, 827 

4,691 
12, 024 

3,943 



(') 

357 

2,742 

3,995 

(') 
2,932 

3,667 

1,115 

1,791 
617 



Amusement and recreation services, including motion pictures 



13,609 



1,635 



217 

281 

853 

1,238 

290 

472 

574 

530 

752 

895 

1,191 

2,066 

2,700 



22, 243 
24, 235 
46,164 
105,406 

12,246 
16, 773 
31,086 
38,675 
31,646 
76,893 
73, 301 
89, 723 
92,446 



44,753 



6,875 



3,669 

1,960 
5,056 
9,052 

514 
872 
4,963 
3,453 
2,420 
4,916 
^606 
1,294 
2 2, 438 



6,246 



1,169 



168 

222 

700 

1,018 

109 
325 
428 
401 
407 
396 
539 
931 
1,325 



10, 520 

21,788 
21,134 
42, 127 
94,910 

7,623 

11, 555 
29,533 
26, 826 
22, 146 
60,029 
34,220 
47, 521 
46,342 



80,884 



3,705 

2,422 

5,425 

14,340 

1,399 
3,312 
5,237 
3,839 
3,126 
7,341 
5,063 
7,491 
7,676 



Medical services 



19,831 



1, 263 



47 
71 
191 
152 
1,727 
2,809 

923 
870 
1,402 
1,297 
1,629 
1,573 
1,701 
2, 039 
2,076 



143,407 

4,856 

3,338 

19, 127 

26,122 

41,772 

36,060 

288, 743 

422, 682 

120, 378 
113,613 
159, 961 
141, 544 
176, 862 
149, 756 
176,934 
204, 055 
131, 268 



1, 166, 131 



65,346 

2,366 
3,549 
9,074 
12,391 
17,337 
12,211 
141,482 
212,761 

65, 629 
60, 271 
91, 256 
73, 675 
67,439 
76,389 
86, 273 
111,851 
58,785 



13,453 



1,154 



30 
47 
71 
191 
152 
1,671 
2,614 

899 
845 
1,328 
1,218 
1,531 
1,449 
1,667 
1,861 
1,694 



128, 555 

4,858 
8,338 
19, 127 
26, 122 
41,772 
36,060 
232, 185 
417, 174 

119,420 
113, 099 
158, 561 
134,947 
174, 564 
141, 537 
171, 130 
195, 5o3 
115, 762 



1, 197, 484 



65, 620 

2,366 
3,549 
9,074 
12,391 
17, 337 
12, 211 
141, 563 
213, 260 

65, 629 

60, 307 
91, 305 
74, 192 
87,589 
79, 385 
37,421 
112,961 
61, 238 



Offices of physicians and surgeons 



11, 263 



531 



920 
1,560 

577 

545 

974 

821 

657 

932 

1,031 

1,227 

1,140 



1,416,773 



66,937 

4,858 

967 

3,205 

30,069 

136, 529 
256,768 

75,446 

79, 942 
126,044 

96,761 
104,674 

96, 571 
116, 731 
138,751 

60, 520 



2,366 

362 
1,320 

16, 935 

79, 219 
144, 392 

46, 222 

48, 173 
80, 076 
59, 533 
65,187 
61, 726 
71, 538 
88,346 
47,484 



894 
1,511 

553 
545 

974 

797 

633 

907 

1,025 

1,178 

1,067 



1, 403, 503 



68, 937 

4,856 

967 

3,205 

30, 069 

131, 697 
256,741 

74,488 

79,942 
126,044 

94, 178 
104,429 

96,571 
113, 379 
138,048 

79, 950 



857, 616 



2,366 

382 

1,320 

16,935 

79, 230 
144, 398 

46, 222 
46, 173 
80,076 
59,730 
65, 194 
54,401 
71, 549 
88,354 
47, 726 



146 



U. S. BUSINESS TAX RETURNS, 1963 



ACTIVE PARTNERSHIPS 

Table 24 . —NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



Year of organization 



PartnorshipK with and without 
net profit 



Niunber of 

partner- 

phips 



Total 
receipts 

(Thauiand 
doilarji 



Net profit 

(less loss) 

(Thousand 

dollara) 



IHrtnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

f Thouaand 
dolUrs) 



Net profit 

( Thoutnnd 
dollar a) 



Partnerships with and without 
net profit 



Number of 
partner- 
ships 



Total 
receipts 

( Thouiend 
doUoral 



Net profit 
(less loss) 



Partnerships with net profit 



^^umbe^ of 
partner- 
ships 



Total 
receipts 

(Thouaartd 
doltarw) 



Net profit 

( Thouiand 
dollsri) 



Gerv ices — Continued 



Total.... 

Not shovm 

1899 and prior. 

1900-09 

1910-19 

192C-29 

1930-34 

1935-39 

19«wU 

1945-i9 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

Total 

Not shown 

1B99 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-44 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



Total 

Not shown 

1899 and prior. 

1900-09 

1910-19 

1920-29 

1930-34 

1935-39 

1940-W 

1945-49 

1950-54 

1955 

1956 

1957 

1958 

1959 

1960 

1961 

1962 

1963 



264 

4 

8 

4 

14 

22 

130 

498 

767 

261 
222 
289 
401 
354 
435 
567 
665 
777 



2,518 



(M 



53 
187 



274 
293 

568 



Medical services^-Continued 



Other medical services 



951, 657 



74,470 



33,496 



160 


36,720 


83 


26,962 


807 


152, 214 


1,249 


165,914 


346 


44,932 


325 


33,671 


428 


33,917 


476 


44,783 


772 


72,208 


641 


53, 185 


670 


62, 203 


812 


65,304 


■336 


50, 748 



333,622 



23, 786 



14, 266 

14, 621 
7,002 
62, 263 
68, 369 

19, 407 
12, 098 
11, 180 
14, 092 
22, 252 
14,663 
14, 735 
23, 505 
11, 301 



7, 490 



107 

160 

83 

777 

1,103 

346 
300 
354 
421 
698 
542 
642 
683 
627 



50, 618 



33,496 

36,720 
26,962 
150,488 
160,433 

44,932 
33, 157 
32, 537 
40,769 
70, U5 
44,966 
57,751 
57, 520 
35,832 



24, CdC 



14, 266 

14,621 
7,002 
62,353 
63,882 

19,407 
12,134 
11,229 
14, 462 
22, 395 
14,984 
15,872 
24, 607 
13, 512 



gineering and architectural services 



804, 307 



21, 877 

13,283 

4,373 
15, 672 
9,549 
16, 83C 
35, 637 
136, 143 
171, 022 

36, 317 
42, 712 
46,938 
49, 571 
43, 099 
31, 382 
50, 175 
49,482 
30, 245 



1,229 

1,100 
2,170 
2,534 
2,238 
5,749 
27,491 
32,044 

9,610 
8,139 
IC, 220 
11,165 
8,775 
8,385 
12,009 
11, 251 
5,788 



4,696 



141 

4 

8 

4 

14 

21 

104 

494 

716 

212 
216 
240 
328 
256 
386 
463 
563 
526 



758, 293 



19,738 

13,233 

4,373 

15,672 

9,549 

16, 277 

34,627 

135,131 

168,355 

32,642 
40, 655 
45,474 
44,825 
36, 022 
29,336 
43, 146 
46,646 
22, 542 



170,511 



5,455 
1,229 
1,100 
2,170 
2,534 
2,253 
5,843 
27, 491 
32, 249 

9,684 
8,420 
10,247 
11,313 
9,875 
8,491 
12, 963 
12,066 
7,128 



Services — Continued 



Other services 



(') 

^.■.■5i 



15,760 
8,879 



8,775 
2,902 
5,081 



(') 



2,348 



4,146 
1,637 



3,261 



1,776 

2,209 

506 

1, 371 



(1) 



(0 



154 
53 



249 

220 

397 



73, 473 



(') 



15,760 
("5 



9,704 

8,554 
2,742 
4,681 



21, 162 



(') 



4,146 



3, 298 

2, 019 

2,223 

55" 
1,617 



Legal services 



22, 823 



1,331 

91 

45 

103 

411 

140 

402 

569 

2,369 

2,958 

682 
661 
1,362 
1,078 
1,498 
1,800 
1,988 
2,707 
2,554 



2,484,186 



205,827 
65, 114 
40,703 
59,058 
38,444 
38,387 
74, 267 
104, 261 
334, 577 
438,622 

66,843 
70,340 
115,369 
88,845 
117,174 
127,336 
142,707 
179,699 
123,718 



1,361,422 



108, 921 
36, 620 
21, 492 
32,470 
50, 199 
21, 365 
41, 397 
60,124 
181,207 
251,270 

31,968 
38,290 
6b, 935 
49,976 
57,475 
68,713 
76,673 
96,987 
67,747 



21, 778 



1,199 

91 

45 

103 

410 

140 

376 

543 

2,217 

2,908 

634 
ufcl 
1,362 
1,078 
1,498 
1,654 
1,866 
2,585 
2,334 



2,460,878 



203,081 
65, 114 
40,703 
59,058 
87,849 
38, 387 
71,265 
102, 118 
329,879 
437,946 

66,574 
70,340 
115,369 
88,845 
117,174 
123,495 
141,541 
178,646 
120,599 



Accounting, auditir^', and bookkeeping services 



271 

3 

2 

7 

180 

(') 

222 

249 

954 

1,432 

286 
349 
225 
235 
719 
553 
• 645 
982 
953 



962,760 



29,883 

134,601 

5,227 

9,912 

55,461 

23,984 

35,458 

180,424 

229,426 

16,509 
17,358 
24, 521 
19,792 
32,115 
28, 252 
25, 491 
46,482 
29, 405 



319,538 



7,496 

36,804 

1,361 

3,213 

20,134 

9,409 
13,527 
54,264 
74, 678 

8,100 

7,717 
10,483 

7,851 
12, 284 

9,866 
11,428 
15,335 

7,438 



7,833 



246 
3 
2 

7 
180 
(') 
222 
24« 
919 
1,378 

286 
349 
225 
210 
719 
480 
621 
885 
733 



945, 907 



29, 771 

134,601 

5,227 

9,912 

55,461 

('5 

23,984 

35,458 
176, 117 
226,157 

16,509 
17, 358 
24,521 
19, 639 
32,115 
26, 516 
24, 303 
43, 800 
26, 274 



Nature of business not allocatle 



1,179 



10,005 



6,060 



1,771 



2,650 



(') 



9,294 



5,373 



lie, 034 
36, 62C 
21,492 
32,470 
50, 199 
21, 365 
41,398 
60,124 
181, 559 
251,397 

32,242 
38,290 
66,935 
49,976 
57,475 
69,133 
77,140 
97,862 
68,069 



321, 302 



7,611 

36,804 

1,361 

3,213 

20.134 

9,409 
13,527 
54,414 
74,705 

8,10c 

7,717 
10,463 

7,863 
12,284 
10,018 
11,431 
15,463 

8,497 



^Estimate is not shown separately because of high sampling variability. However, the data are Included in the appropriate totals. 
^Net loss exceeds net profit. 

NOTE: Totals include data, not shown separately, for partnerships organized during the period January 1 - June 30, 1964. See text for explanatory statements and "Desc