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Full text of "Statistics of income"

GOVDOC , I 

BOSTON PUBLIC LIBRARY 



3 9999 06317 265 2 



STATISTICS OF INCOME 






MAY 



7 1999 



1964 



INCOME TAX 
RETURNS 



with accounting periods ended 
July 1964 - June 1965 



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U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SEHVICE 



OCtiDFNXAL ch|.LEGE 

MAR 3 1^ 1969^ 
LIBRARY 

DEPOSITORY 



Statistics of Income / 1964 



Corporation 

INCOME TAX 
RETURNS 



with accoufiti?ig 
periods ended 
July 1964-June 1965 










^ 

^ 



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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service 



Publication 16 (2-60) 



Internal Revenue Service 



SHELDON S. COHEN 
Commissioner 

WILLIAM H„ SMITH 
Deputy Commissioner 

ALBERT W. BRISBIN 

Assistant Commissioner (Planning and Research) 

STATISTICS DIVISION 

VITO NATRELLA 

Director 

JAMES M. JARRETT 

Assistant Director 

THOMAS F. McHUGH 

Chief, Income, Finance, and Wealth Branch 

TED E. McHOLD 

Chief, Statistical Techniques Branch 

ALFRED J. McKEON 

Chief, Mathematical Statistics Branch 

ROBERT J. TOLLIVER 

Chief, Program Management Branch 



This report on corporation income tax returns was prepared under the 
direction of Mrs. Barbara R. Vatran, Chief, Corporation Statistics 
Staff, in the Income, Finance, and Wealth Branch. Important contribu- 
tions were made by Arthur J. Gianelos and other members of the 
Corporation Statistics Staff. 

Other branches of the Statistics Division assisted in the development 
of the sample design, the processing procedures, and the computer 
system, and in the post-tabulation review of the data. Statistical 
processing of the 1964 data was conducted by the service centers at 
Austin, Texas: Chamblee, Georgia; Cincinnati, Ohio; Kansas City, 
Missouri; Lawrence, Massachusetts; Philadelphia, Pennsylvania; and 
Ogden, Utah. 



For sale by the Superintendent of Documents 

U.S. Government Printing Office 

Wasiiington, D.C. 20402 - Price $3 (paper cover) 



Letter of Transmittal 



Treasury Department, 

Office of Commissioner of Internal Revenue, 

Washington, D. C, November 15, 1968. 

Dear Mr. Secretary: 

I am transmitting the Statistics of Income--1964, Corpora- 
tion Income Tax Returns with accounting periods ended July 1964 
through June 1965. This report was prepared in partial fulfill- 
ment of therequirementsof section 6108 of the Internal Revenue 
Code of 1954 which provides that statistics be published annually 
with respect to the operation of the income tax laws. 

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

Also included are statistics on book net income and gain or 
loss on dispositionsof depreciable property under Code sections 
1245 and 1250. 

New information is provided on members of controlled 
groups that filed for the first time under provisions of the Reve- 
nue Act of 1964. 




^ 



Commissioner of Internal Revenue. 



Honorable Henry Hi Fowler, 
Secretary of the Treasury. 



ni 



Contents 



Guide to tables by subject, v 

Section 

1 Corporation income tax returns, 1964: 

Period covered and returns included, 1 
Summary of 1964, 2 
Changes in Law: 

Income tax rates, 3 

Effect on controlled corporate groups and consolidated returns, 3 

Effect on computation of Includable income of Controlled Foreign 
Corporations, 4 

Effect on Statutory special deductions and Income subject to tax, 4 

Dividends received deduction, 5 

Net operating loss deduction, 5 

Payments on declarations of estimated tax, 5 

Investment credit, 6 

Iron ore royalties, 6 

Interest income and deduction, 7 

Gains from disposition of depreciable realty, 7 

Depletion, 8 

Revolving credit sales, 8 
Net income per books of account, 8 
Net income vs. Income subject to tax, 10 
Members of Controlled Corporate Groups, 11 
Size of income tax, 13 
Dispositions of property under Code sections 1245, 1250, and 

1231, 13 
Statistical population, 16 

2 Explanation of terms, 19 

3 Tables for 1964, 43 

A Historical summary, 1955 through 1964, 293 
Historical comparability of terms, 293 
Historical tables, 297 

5 Description of the sample and limitations of the data, 307 

6 Corporation income tax returns forms, 1964, 313 

7 Index, 391 



IV 



Guide to tables ... by subject 



Industry measurement: 

Minor industry (Table 1), 46 

Major industry, balance sheets and income state- 
ments (Table 2), 52 
Major industry, selected items by size of business 

receipts (Table 5), 68 
Major industry, selected balance sheet and income 

statement items, by size of total assets (Table 

6), 104 
Major industry, book and tax net income, by size 

of assets (Table 9), 156 
Major industry, income tax and related tax items 

(Table 10), 171 
Major industry, investment credit and related items 

(Table 23), 246 
Major industry, gains or losses on disposition of 

property under sections 1231, 1245 and 1250 

(Table 25), 268 

Returns with net income: 

Major industry, balance sheets and income 
statements (Table 3), 59 

Size distributions: 

Total assets (Table 4), 66 

Business receipts (Table 5), 68 

Net income or deficit (Table 7), 139 

Income taxed at normal tax and surtax rates (Tables 

12-19), 182-222 
Income tax before credits (Table 20), 224 
Income tax after credits (Table 21), 232 

Inventories: 

Beginning and ending inventories, by selected indus- 
tries, by accounting period (Table 8), 144 

Book net income or deficit (description on pages 8-10), 
(Table 9), 156 

Statutory special deductions: 

By major industry (Table 10), 171 

By size of income taxed at normal tax and surtax 

rates (Table 18), 204 
By size of tax before credits, by accounting 

period (Table 20), 224 

♦Controlled groups: 

Tax items, by accounting period (Table 11), 180 
Selected items, by size of income taxed at normal 
tax and surtax rates (Tables 14, 15), 186)188 



Tax liability: 

Alternative tax (Tables 12-18), 182-204 
By size of income taxed at normal tax and surtax 
rates (Tables 12-18), 182-204 

Accounting periods: 

Inventories (Table 8), 144 
Tax items (Table 11), 180 
Size of tax before and after credits (Tables 

20, 21), 224,232 
Payments on declarations of estimated tax (Table 

22), 245 



Payments on declarations of estimated tax: 

By size of income taxed at normal tax and surtax 

rates (Tables 12-17, 19), 182-197, 222 
By size of income tax before or after credits, by 

accounting period (Tables 20-22), 224-245 



Investment credit 

Major industry (Table 23), 246 
Size of total assets, by selected industry (Table 
24), 249 

Gains or losses on sales of depreciable property under 
sections 1231, 1245, and 1250 (description on pages 
13-16) (Tables 25, 26), 268,272 

Consolidated returns: 

By size of income taxed at normal tax and surtax 

rates (Table 19), 222 
By major industry (Tables 27, 28), 275, 282 
By size of total assets (Table 29), 289 



Small Business Corporation Returns, Form 1120-S 
(Tables 30, 31), 291,292 

Historical statistics, 1955 through 1964 (Tables 32- 
36), 297-304 



♦New presentation for 1964 



1 



Corporation Income 
Tax Returns, 1964 



PERIOD COVERED AND RETURNS INCLUDED 

Income and financial statistics for 1964 presented in 
this report were derived from a sample of the 1,437,298 
corporation income tax and information returns that cov- 
ered accounting periods ended July 1964 through June 
1965. 

All domestic and resident foreign corporations in exist- 
ence atany time during the year, unless expressly exempt, 
were required to file a return regardless of the size of 
their income. Almost 1,374,000 returns were filed by 
active corporations, including about 158,000 information 
returns filed by Small Business Corporations electing to 
be taxed through their shareholders. Active corporation 
returns were the basisof all financial statistics presented 
in this report. Inactive corporation returns, defined as 
those showing no income or deductions, were filed by 
63,692 corporations. Financial data from inactive cor- 
poration returns, as well as from returns filed by the few 
unincorporated businesses which chose to be taxed as cor- 
porations, were excluded from the tables. 

In order to facilitate economic and financial analysis, 
corporation statistics were based not only on returns with 
accounting periods coinciding with the calendar year 1964 
but also on returns with noncalendar year accounting 
periods ending from July 1964 to June 1965. By defining 
the income year in this manner noncalendar year account- 
ing periods are considered to be centered at the calendar 
year as shown in chart 1. 



Chart 1. -ACCOUNTING PERIODS OF RETURNS IN THIS REPORT 


1 1 


1 t 


^^^ 






^^^^ 










1 J 


1 1 












































_„^ 




— 


Colendor , 






1 1 


1 1 










" 


1 1 






"^ 


^ 


^" 




^1 




"" 










1 1 




^^ 






1 1 


1 1 


1 X 


1 1 


JFMAMJ J ASONDJFMAMJ J ASONOJF MAMJ J ASOND 

1<363 ] 1964 1 1965 

Colendor /oor 



Chart 2 compares the number of corporations, net in- 
come, deficit, and income tax liability of corporations 
filing returns on a calendar year basis with corporations 
filing returns on a noncalendar year basis. Although re- 
turns with calendar year accounting periods accounted for 
a smaller proportion of the total number of returns filed, 
they accounted for a considerably larger propwrtion of the 
net income and the income tax reported by corporations 
with accounting periods ended July 1964 through June 
1965. Returns with calendar year accounting periods, 
representing 47 percent of the total number of returns 
filed, reported 74 percent of the net income and 77 percent 
of the income tax. 

Returns were due to be filed within two and one-half 
months after the close of the corporate accounting period. 
However, many companies were granted extensions of 
time in which to file so that some of the returns for the 
accounting periods covered by this report were not filed 
until early 1966 and were therefore not available for sta- 
tistical processing until later in that year. 

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



Chart i -RETURNS, NET INCOME, AND INCOME TAX. 
CALENDAR AND NONCALENDAR YEAR STATUS, 

Percent 
20 40 60 


PERCENT BY 
1964 

80 ino 


1 


1 1 


1 


1 1 
73.6 

1 76.7 


Number ^^^H 


B Nonca lenda r^^J 


^H 53.3 


corporation returns ^^^^H 


■ Cn Icndar^^^^H 


r.^ 


^ 






^^^1 26.4 






I^HH 








^H 




1 50.1 






1 49.9 


1 






. . ■ 


^H 23.3 






jiji^m 


•Excludes part-year return 


s 





CORPORATION INCOME TAX RETURNS, 1964 



SUMMARY OF 1964 

Business receipts, summarized in table A, reached $1 
trillion in 1964 for the first time. The year before, total 
receipts which include income from investments reached 
$1 trillion for the first time. Table A presents a brief 
comparison of the receipts, deductions, and profits re- 
ported on corporation income tax returns for 1963 and 
1964. 



corporations made purchases of depreciable property 
eligible for credit, but were unable to utilize the credit 
for 1964 chiefly because they were nontaxable for the 
year. Total cost of qualifying property purchased in 1964 
was $32.7 billion. Total unused investment credit at the 
end of 1964 was more than $0.9 billion. Under the law, 
this amount was carried over and was eligible for use in 
other years. 



Table A. —ACTIVE CORPORATION RETURNS: RECEIPTS, DEDUCTIONS, 
AND NET INCOME, 1963 AND 1964 



Table C— ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, TOTAL ASSETS, 
TOTAL RECEIPTS, AND NET INCOME, BY SIZE OF TOTAL ASSETS, 1963 AND 1964 



Total receipts 

Business receipts. 
Other receipts. . . . 



Total deductions 

Cost of sales and operations . 
Other deductions 



Net ii.come (less deficit)^ 

Net income (less deficit) less tax after investment credit' 




^Includes net piofit of $0.8 billion for 1963 and $1.0 billion for 1964 not subject 
to corporation income tax because it was reported by Small Business Corporations v/hich 
had elected to be taxed through shareholders. 

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



Corporate profits rose by 13,4 percent. Reflecting this, 
income tax before credits increased from $26.3 billion to 
$27.9 billion despite the lower tax rates set forth in the 
Revenue Act of 1964. Table B provides additional informa- 
tion on corporate net income for 1963 and 1964 and shows 
the income tax before credits for the 2 years. 

Table B also shows that income tax after credits in- 
creased from $23.3 billion to $24.3 billion. This occurred 
even though the foreign tax and investment credits that 
accounted for the difference between tax before and after 
credits were each nearly 20 percent higher than 1963. 

The investment credit alone exceeded $1.3 billion for 
1964. Of this amount, $1,2 billion was earned on current 
year capital expenditures; the remainder represented un- 
used credit of previous years. Nearly 329,000 of the 
646,^00 corporations reporting an income tax before 
credits claimed the investment credit. Another 142,000 



Table B. —CORPORATION RETURNS: NUMBER, NET INCOME OR DEFICIT, 
INCOME SUBJECT TO TAX, INCOME TAX, AND TAX CREDITS, 1963 AND 1964 





1963 


xso; 


Increase or dt;crease(-) 


Item 


Number or 
amount 


Percent 




CD 


(2) 


(3) 


(4) 


Number of returns, total 

Active corporations, total 


1,381,677 

1,323,187 
808,045 
515,142 

58,490 


1,437,209 

1,373,517 
858,515 
515,002 

63,692 


55,532 

50,330 

50,470 

-140 

5,202 


4.0 
3.8 


Without net income 

Inactive corporations 


CM 

8.9 




(Thouamtd dotlari) 




Net Incoae (less deficit) 


54,284,740 
61,315,228 
7,030,488 

54,331,310 

26,298,372 

16,155 

1,105,552 

25,192,820 

1,915,490 

iJ, 277,330 


61,575,194 
68,734,651 
7,159,457 

60,368,327 

27,856,983 

29,211 

1,318,502 

26,538,431 

2,269,649 

24,266,832 


7,290,454 

7,419,423 

128,969 

6,037,517 

1,558,611 

13,056 

212,950 

1,345,661 

354,159 

991 , 502 


13.'; 

12.1 










Xncorae tax, total 

Tax froo recomputing prior year 
investiaent credit 

InvesUDent credit 


5.9 

80.8 
19.3 




18.5 


Tax after foreign tax and Invri-'-rr/jnt 


^..3 





Year and sise of total assets 



1963 

Total 

Zero assets 

$1 under $50,000 

$50, 000 under $100, 000 

$100, OOO under $250, 000 

$250, 000 under $500, 000 

$500,000 'jnder $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $25,000,000.., 
$25,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 

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

1964 

Total 

Zero assets 

$1 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $25,000,000.. 
$25,000,000 under $50,000,000.. 
$50,000,000 under $100,000,000. 

$100,000,000 under $250,000,000 
$250,000,000 or more 

^Deficit. 



Number of 

returns 



(1) 



37,365 

535,954 

221,887 

260,714 

124,958 

64,950 

55,771 
9,289 
6,715 
2,549 
1,376 

967 
692 



1,373,517 

39, 630 

552,554 
231,457 
269,744 
131,188 
67,268 

58,905 
9,714 
7,171 
2,675 
1,453 

1,026 

732 



Total assets 



(Thousand 
dollars) 



1,481,235,845 



10,612,881 
15,936,829 
41,428,214 
43,527,880 
44,955,291 

116,988,243 
65,102,010 

103,622,064 
88,381,587 
95,605,847 

149,347,005 
705,727,994 



1,585,618,579 



10,859,443 
16,614,296 
42,988,433 
45,825,922 
46,305,073 

122,868,237 
68,149,023 

111,381,131 
92,829,763 

100,494,377 

158,068,229 
769,234,602 



Total receipts 



(Thooserd 
dollars) 



(3) 



1,008,742,704 

5,824,330 

28,957,459 
32,205,060 
78,233,565 
76,686,367 
75,553,394 

140,502,475 
45, 541, 678 
58,150,649 
48,731,115 
50,685,226 

78,539,789 
289,131,597 



1,086,739,483 

7,259,830 

30,511,818 
34,432,840 
82,072,566 
84,221,124 
77,425,486 

149,074,313 
49,149,169 
62,257,845 
50,616,311 
52,051,986 

81,212,371 
326,452,824 



Net income 

(less 

deficit) 



(4) 



37,368 

^154, 328 

516,701 

1,654,677 

1,636,282 

1,861,662 

4,493,824 
1,964,832 
2,919,834 
2,786,307 
3,298,233 

5,124,441 
28,144,907 



61,575,194 

72,164 

150,835 

684,586 

2,003,209 

2,074,874 

1,967,140 

5,256,110 
2,264,356 
3,362,928 
2,943,397 
3,474,215 

6, 610, 558 
30,912,492 



^Lees than 0.05 percent. 



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


BY INDUSTRIAL DIVISION 


Percent of Percent of 


Total Receipts 


Net Income 


4 2.8 


Manufa^; tuning 


^^^^^^^^^^^^^^^H 52.9 


30.9 «E^^ 


Ti-Jilc 


^^1 "^'^ 


"1 


PuhiR utilities 


^^^H 


-m 


Finance, 

insurance, 
& real estate 


^^^1 


'■'I 


Services 


1 


1.2 


Mining 


1 


Total Rucctptb ■ 
$1,086. 73**. 48.1, 000 


Construction 


1 ' 

1 Net Income (les.s deficit) 
$61,575,194,000 


0.6 


Agriculture 


0.2 



CORPORATION INCOME TAX RETURNS, 1964 



Table D.— ACTIVE CORPORATION RETURNS: 



NUMBER OF RETURNS, BUSINESS RECEIPTS, AND NET INCOME OF MANUFACTURING AND NONMANUFACTURING CORPORATIONS, 
BY SIZE OF TOTAL ASSETS, 1963 AND 1964 



Item and size of total assets 



Manufacturing corporations 



Nonmanufacturing corporations 



(1) 



Number of retimes, total 

Returns with total assets of — 

Under $100,000,000^ 

$100,000,000 or more 

Business receipts, total 

Returns with total assets of — 

Under $100,000,000^ 

$100,000,000 or more 

Net income (less deficit), total 

Returns with total assets of — 

Under $100,000,000^ 

$100,000,000 or more 

^Includes returns with zero assets. 



1,323,187 



1,321,528 
1,659 



949,549 



£a2,741 
336,808 



54,284 



21,015 
33,269 



(2) 



(3) 



(4) 



t5) 



(6) 



(7) 



(8) 



1,373,517 



1,371,759 
1,758 



50,330 
50,231 



181,800 



181,442 
358 



184,568 
393 



3,126 
35 



1,141,387 



1,140,086 
1,301 



8,556 



1,187,191 
1,365 



1, as, 889 



646,208 
372,681 



61,575 



24,052 

37,523 



69,340 



33,467 
35,873 



3,037 
4,254 



419,349 



217,982 
201,367 



28,779 



10,219 
18,560 



453,157 



227,454 
225,703 



32,556 



11,640 
20,916 



33,808 



9,472 
24,336 



3,777 



1,421 
2,356 



530,200 



394,759 
135,441 



25,505 



10,796 
14,709 



565,732 



418,754 
146,978 



29,019 



12,412 
16,607 



(9) 



47,169 



47,105 
64 



35, 532 



23,995 
11,537 



1,616 

1,898 



Table E. —CONSOLIDATED RETURNS, 1963 AND 1964 



Total number of active corporation returns. 

CONSOLIDATED RETURNS 

Number of consolidated returns (parent 

corporations ) 

Number of subsidiaiy corporations 



Total assets 

Total receipts 

Net income (less deficit). 
Net income 

Income tax 



(1) 



1,323,187 



5,822 
26,981 



(2) 



1,373,517 



7,450 
36,412 



229,036 
130, 662 

8,716 
9,571 

'4,217 



361,019 
233,260 

18,916 
19,928 

'9,007 



Percent 
increase 



(3) 



28.0 
35.0 



57.6 
78.5 

117.0 
108.2 



'includes tax from recomputing prior year investment credit. 



Table E also gives some idea of the impact of the in- 
creased number of consolidated returns on the financial 
statistics. Information about controlled group members 
and consolidated returns is presented later in this re- 
port; additional statistics will be available at a later 
date. 



CHANGES IN LAW 

The comparability of the statistics for 1963 and 1964 is 
affected by provisions added to the Internal Revenue Code 
by the Revenue Act of 1964, Major provisions of this law 
and their effect on the statistics are described below. 



Although the foreign tax credit was reported on only 
6,600 returns, it amounted to $2.3 billion for 1964. Addi- 
tional information about the credit for 1964, its computa- 
tion, the income and taxes upon which it was based, and 
the foreign countries to which the taxes were paid, will 
be published in a special Statistics of Income report. 

Tables C and D present other summary data for cor- 
porations for 1963 and 1964. Table C compares the size 
of corporations for the 2 years. Table D shows the rela- 
tive effect of the largest corporations on the statistics, 
for manufacturers and nonmanufacturers separately. 
Chart 3 shows, for 1964, a percentage distribution of 
corporate receipts and profits by industrial division. 

The comparability of the statistics, particularly for the 
larger returns, was affected for 1964 by the new "con- 
trolled group" taxing provisions contained in the Reve- 
nue Act of 1964. In addition to the lower tax rates pre- 
scribed by the Act, the 2 percent special tax on consoli- 
dated filings was repealed. The new law also restricted 
somewhat the tax benefits previously available to those 
corporations who were related to one another through 80 
percent or more common ownership of stock, and who 
filed separate tax returns. This combination of factors 
made the filing of consolidated returns more attractive. 
As shown in table E, the number of consolidated returns 
was up by 28 percent for 1964, from 5,800 to 7,500. The 
number of subsidiary corporations included in consoli- 
dated returns was up by one-third, from 27,000 to 36,000. 



Income Tax Rates 



General effect 



The Revenue Act of 1964 provided for a two-stage re- 
duction in corporation income tax rates. The first stage 
was effective on January 1, 1964, and the second on 
January 1, 1965. Table F summarizes the income tax 
rates that were applicable to corporations with accounting 
periods covered in this report. 

For accounting periods overlapping the effective dates 
of the rate changes summarized in table F, tax was com- 
puted under both the old and new rates. The actual tax lia- 
bility was then determined by prorating the two tentative 
tax amounts according to the number of days under each 
rate. 

Effect on controlled corporate groups and 
consolidated returns 

New provisions were added to the law to discourage the 
formation of multi-corporateenterprisesand the splitting 
of medium and large size corporations into smaller ones 
under common ownership in order to take advantage of the 
reversal in the normal tax and surtax rates. These new 
provisions modified the effect of the reduction in income 
tax rates as they applied to "controlled groups." 

While "controlled groups" received the same reduction 
in tax rates under the 1964 Act as other corporations, the 



CORPORATION INCOME TAX RETURNS, 1964 



-CORPORATION INCOME TAX RATES BEFORE AND AFTER 
REVENUE ACT OF 1964 





Tax rates 


Ta:-: rate 


Before 

Jariuary 1^ 

1964 


Januaiy 1 - 

December 31, 

1964 


After 

December 31, 

1964 




(1) 


(2) 


(3) 




(Percent) 




52 
30 

22 

2 

25 


50 
22 

28 
25 


AS 




22 


Surtax rate on taxable income in excess of a 




Consolidated return additional tax rate on 




Maximum tax rate on long-term capital gain. — 


25 



Note: Rates in columns (2) arid (3) do not reflect restrictions applicable to con- 
trolled groups filing under Code sections 1561 and 1562. 



1964 law under new section 1561 limited the $25,000 sur- 
tax exemption to one per group. Under prior law, each 
member of the group was allowed its own exemption if 
separate income tax returns were filed for each member. 
The new law, however, provided an alternative to the 
single exemption per group requirement. 

Under provisions of new section 1562, members of a 
group could elect to continue claiming separate exemp- 
tions on their income tax returns, if each one agreed to 
pay an additional tax equal to 6 percent of its surtax 
exemption. (See "Additional tax for multiple surtax 
exemptions" and also, "Multiple surtax exemptions.") 

Some "controlled groups" could comply with the new 
law by filing a consolidated return that included the com- 
bined financial data for the group and in this way meet the 
single surtax exemption requirement. The repeal by the 
1964 Act of the 2 percent additional tax on consolidated 
filings, indicated in table F, facilitated the selection of 
this option. 

The new provisions applied when a common parent 
corporation had 80 percent or more control of one or 
more chains of subsidiaries (parent-subsidiary relation- 
ship), or when an individual, estate or trust had 80 per- 
cent or more control of two or more corporations 
(brother -sister relationship). Combination groups were 
also possible when an individual, estate or trust con- 
trolled two or more corporations, one of which was the 
parent of one or more subsidiary corporations. Also, two 
or more related life insurance companies were required 
to be treated as a controlled group separate from any 
other corporation to which they may have been related. 

In all cases control was based, in general, on the total 
combined voting power or total value of all classes of 
outstanding shares. Certain stock was disregarded alto- 
gether and special constructive stock ownership rules 
applied depending on the type of controlled group involved. 

Under the new provisions, certain corporations were 
not considered as members of "controlled groups." 
Included in this category were franchised corporations, 
tax-exempt organizations, most mutual fire and casualty 
insurance companies, foreign corporations not engaged in 
trade or business in the United States, and corporations 
which were members of the controlled group for less than 
one-half the days in their taxable year that preceded 
December 31. 

The controlled group provisions first applied to cor- 
poration accounting periods ended after December 1963. 



Corporations with accounting periods beginning before 
January 1964 that were subject to taxation as controlled 
group members were required to prorate the additional 
tax they had to pay under sections 1561 or 1562, based on 
the number of days remaining in their accounting period 
after December 31, 1963, and the total number of days in 
the accounting period. 

The repeal of the 2 percent additional tax on consoli- 
dated returns was effective with accounting periods that 
began after December 1963. In general, this meant only 
accounting periods ended December 1964 through June 
1965, for purposes of the 1964 statistics. 

Effect on computation of Includable income of 
Controlled Foreign Corporations 

The reduction in tax rates lessened the amount of in- 
cludable income of Controlled Foreign Corporations which 
would otherwise have been reported. A portion of this 
income came from elective minimum distributions, the 
computation of which was tied to the relationship between 
United States and foreign tax rates. The reduction in the 
tax rates caused a corresponding reduction in the re- 
quired minimum distribution. 

If a corporation did not elect to make a minimum dis- 
tribution, the amount of its includable income from Con- 
trolled Foreign Corporations was not affected. Includable 
income of Controlled Foreign Corporations is described 
in the Explanation of Terms. 

Effect on Statutory special deductions and Income 
subject to tax 

In addition to the general business deductions used in 
arriving at net income, there were four statutory special 
deductions used to determine income subject to tax, and 
three of them were computed using percentages based on 
the combined normal tax and surtax rates. Asa result the 
following deductions were affected by the 1964 changes in 
tax rates: 

(1) The part of the dividends received deduction based 
on amounts received on certain preferred stock of public 
utilities; 

(2) The deduction for dividends paid on certain pre- 
ferred stock of public utilities; 

(3) The deduction allowed Western Hemisphere 
Trade Corporations. 

In computing income tax, corporations with accounting 
periods overlapping the effective dates of the changes in 
tax rates, computed two taxable incomes based on the tax 
rates shown in table F. Income tax was computed on each 
taxable income separately and was then prorated in the 
manner previously described. For purposes of Statistics 
of Income, the special deductions and taxable income 
determined under the tax rates for January 1 through 
December 31, 1964, were used in tabulating the data for 
statutory special deductions and income subject to tax, 
even though part of the income tax of some corporations 
had been computed using 1963 tax rates (those with ac- 
counting periods ended July through November 1964) or 
1965 tax rates (those with accounting periods ended 
January through June 1965). These deductions are fur- 



CORPORATION INCOME TAX RETURNS, 1964 



ther discussed under the heading, Statutory special 
deductions in the Explanation of Terms section of this 
report. 

Dividends Received Deduction 

In addition to the changes in comparability brought 
about by the reduction in income tax rates, the compara- 
bility of the deduction for dividends received was also 
affected by the new "controlled group" provisions of the 
law. As a result, domestic corporations that were mem- 
bers of the same parent-subsidiary group although filing 
separate income tax returns could elect to deduct the full 
amount of the dividends received from each other. Pre- 
viously, elimination of these intragroup dividends was 
allowed only if a consolidated return was filed for the 
group as a whole. In making this election, each corpora- 
tion in the group had to agree to forgo its own separate 
$25,000 surtax exemption and to use a single exemption 
for the entire group instead. 

But not all of the intragroup dividends were 100 percent 
deductible under the new provision. Only dividends 
distributed out of the earnings and profits of taxable 
years ended after December 31, 1963 were eligible for 
the 100 percent dividends received deduction. Dividends 
distributed out of the earnings and profits of previous tax- 
able years were eligible only for the regular 85 percent 
dividends received deduction allowed corporations in 
general. 

For purposes of this group election, life insurance and 
mutual fire and casualty insurance companies could be 
included in the same group with corporations in other 
business activities to which they were related through 
common ownership, even though such insurance com- 
panies would not be includable in the same consolidated 
return as the other group members if the consolidated 
method of filing was chosen. Moreover, while life in- 
surance companies could be grouped only with one another 
for purposes of the new controlled group provisions of 
law, to the extent that these companies were included in a 
larger group for purposes of the 100 percent dividends 
received deduction, they had to agree to share their 
$25,000 surtax exemption with the other separate con- 
trolled group to which they were related. 

Net Operating Loss Deduction 

If foreign expropriation losses were 50 percent or more 
of a "net operating loss" (the excess of allowable deduc- 
tions over gross income, with certain adjustments) for 
taxable years ended after December 31, 1958, a special 
relief provision was added to the law. Under this provi- 
sion, corporations could elect to carry forward these 
losses as a deduction from income over a 10-year period 
of time instead of deducting them over the eight years 
prescribed for most regular net operating losses, with 
losses first carried back for three years, and then the 
remainder carried forward to the five succeeding years. 
This special treatment did not apply if expropriation 
losses accounted for less than 50 percent of a year's net 
operating loss, or if the corporation was able to absorb 
the loss as a regular business deduction in arriving at 
net income. 



Corporations that elected such treatment were required 
to separate their foreign expropriation losses from their 
regular net operating losses for such taxable years. The 
regular net operating loss had to be fully deducted first 
(within the specified period of time) before foreign ex- 
propriation losses could be applied as a deduction against 
net income. However, once this regular net operating loss 
was used up, foreign expropriation losses took precedence 
over the net operating losses of subsequent years until the 
expropriation losses were fully deducted, or until the 10- 
year carryforward period from date of expropriation had 
expired. 

Payments on Declarations of Estimated Tax 

The Kevenue Act of 1964 provided for annual increases 
in the percentage of estimated corporate tax due within 
the year of tax liability, with the purpjose of establishing 
by 1970 a full "pay-as-you-go" plan for corporations. 

The provision for advance payments applied only to the 
amount by which the income tax liability was expected 
to exceed $100,000. For this purpose income tax liability 
was the amount after investment and foreign tax credits 
were subtracted and tax from recomputing prior year in- 
vestment credit was added. Corporations with estimated 
income tax liabilities less than $100,000 were not affected. 
They paid, as before, in one or two installments after the 
close of their taxable year. 

Prior to enactment of the 1964 law, a corporation paid 
50 percent of its estimated tax liability during the taxable 
year and the balance of its actual liability after the close 
of the taxable year. Estimated tax payments consisted of 
two equal installments of 25 percent during the ninth and 
twelfth month of the taxable year with the balance paid in 
full when the tax return was filed or in two equal install- 
ments, at the time of filing and 3 months thereafter. 

The new law, effective for taxable years beginning after 
December 31, 1963, (generally accounting periods ended 
December 1964 through June 1965, for purposes of this 
report,) retained the payments in the ninth and twelfth 
months and established two additional installments to be 
paid in the fourth and sixth months of the corporation's 
taxable year. Table G shows the percentage of the esti- 
mated tax due for the two additional installments, begin- 
ning at 1 percent each for 1964 and increasing annually 
until 1970 when four installments of 25 percent each would 
become payable during the taxable year. 



Table G. —PERCENTAGE OF ESTIMATED TAX TO BE PAID DURING 
TAXABLE YEAR 


THE 




1 :.-r.tage of estiinated tax over $100,000 tc be 
paid on the 15th day of the — 

(Year of tax liability) 


Total per- 

c- [tare due 

to L'C- paid 

by the end 

of the 

taxable 

year 




Fourth 
month 


Sixth 
month 


Ninth 

laanth 


Twelfth 

month 




(1) 


(2) 


(3) 


M 


(5) 


Tax year beginning: 

Prior to 19W 


1 
i, 

9 

li 
19 

J5 


1 
9 

19 

22 

2^ 


25 
25 
25 

25 

25 
25 
25 

25 


25 
25 
25 
25 
25 
25 
25 
25 


50 


In 1964 


52 




58 


In 1966 

In 1967 


68 
78 


In 1968 


88 


In 1969 


94 


In 1970 and after 


100 



CORPORATION INCOME TAX RETURNS, 1964 



Although a definite percentage of estimated tax was due 
within the taxable year a corporation might, according to 
circumstances, pay in 1, 2, or 3 installments. The num- 
ber of installments and the percentage of estimated tax 
due for each installment were determined by the date on 
which a corporation first met the requirements for filing 
a declaration of estimated tax. If a corporation did not 
meet the filing requirements before the first day of the 
fourth month of its taxable year the number of payments 
was reduced but the percentage due at each payment was 
increased, so that the corporation would have completed 
the required total payment by the end of the taxable year. 

Before 1964, a corporation could file any number of 
amended declarations of estimated tax. The new law per- 
mitted only one amendment during each interval between 
installment dates, and provided that installment payments 
subsequent to the amendment must reflect the increase or 
decrease applicable to those installments as well as the 
pro-rata increase or decrease applicable to prior install- 
ment payments. 

The new 1 percent installment payments due during 
the fourth and sixth months of the corporation's taxable 
year contributed to the increase in payments on decla- 
rations of estimated tax shown in the statistics. The 
amount reported increased 13.5 percent from $7.2 billion 
in 1963 to $8.2 billion in 1964. Table 22 presents addi- 
tional statistics about the payments on declarations of 
estimated tax. 

Investment Credit 
Cost or basis of property allowed lessees 

New provisions of law modified the investment credit 
provisions enacted in the Revenue Act of 1962. The 1964 
law provided that after February 26, 1964, the basis upon 
which the credit was computed in cases where a lessor 
elected to pass on the credit to a lessee was to be the 
fair market value of the property. Previously the fair 
market value was used only when the lessor's cost was 
not readily determinable. An exception to the fair market 
value basis was provided in the 1964 Act for property 
leased where the lessor and lessee were members of the 
same group of related corporations. In such cases, the 
cost or other basis of property eligible for investment 
credit was identical for both lessor and lessee. For 
purposes of this exception, life insurance companies were 
included in the same group with corporations engaged in 
other business activities to which they were related 
through common ownership. For most other provisions 
of the law, such insurance companies could be grouped 
only with one another; other corporations to which they 
were related were regarded as a separate group. 

Effect of cost or basis of property on 
depreciation deduction 

Under the 1962 Act the depreciable basis of property 
eligible for investment credit had to be reduced by the 
amount of the allowable credit. Somewhat smaller annual 
depreciation deductions for 1962 and 1963 resulted from 
this reduction in basis. 

This provision was repealed by the Revenue Act of 
1964. As a result, the basis previously disallowed for 
depreciation purposes was restored. This meant that for 



property placed in service after December 31, 1961, and 
before January 1, 1964, and still on hand after the latter 
date, the restored basis was to be recoverable over the 
remaining life of the asset. For property placed in serv- 
ice after December 31, 1963, the depreciable basis was 
to be equated with its cost (or other basis). Because of 
this change in law, the depreciation deductions claimed by 
corporations for taxable year beginning after December 
31, 1963 (generally, accounting periods ended December 
1964 through June 1965 for purposes of this report) were 
somewhat larger than they might otherwise have been. 

Effect of cost or basis of property on deduction 
for rent paid on business property 

The 1964 Act also affected some of the provisions per- 
taining to the treatment of the cost of investment credit 
property with relation to the deduction for rent paid by 
lessees of the property. Under previous law, if a lessor 
elected to pass on the benefit of the credit to the lessee, 
the lessor's depreciable basis was not correspondingly 
reduced by the amount of the allowable credit. However, 
the rent deduction allowed the lessee for payments to the 
lessor was so reduced. 

As a consequenceof the law change, the allowable rental 
deduction of the lessee no longer had to be reduced if the 
property placed in service was leased after December 31, 
1963. Reductions in rental deductions previously lost for 
leased property placed in service after December 31, 
1961, and before January 1, 1964, were to be recovered 
over the remaining useful life of the property. Therefore, 
deductions for rent paid on business property in taxable 
years beginning after December 31, 1963 (generally, 
accounting periods ended December 1964 through June 
1965, for purposes of this report) could be somewhat 
higher than 1962 and 1963. 

Iron Ore Royalties 

The same tax treatment already provided by Code sec- 
tion 1231 for certain coal and timber dispositions was 
extended to certain dispositions of domestic iron ore for 
taxable years beginning after December 31, 1963, under 
provisions of section 631. As a result, net gains or losses 
on royalty income from iron ore were combined with other 
gains and losses under section 1231 from sales or ex- 
changes of property used in the trade or business. If the 
overall result was a net gain, it was taxable as a long- 
term capital gain at the maximum rate of 25 percent. 
If the overall result was a net loss, it was treated as 
an ordinary loss which could be deducted against all 
types of income and not just against capital gains. 

This special tax treatment applied to domestic iron ore 
sold or leased under contract with an economic interest 
in the ore retained by the owner (or sublessor), who held 
the property for six months or more. The capital gains 
treatment was not allowed where the owner of the interest 
in the iron ore and the operator were related or con- 
trolled by the same interests, or where the owner par- 
ticipated in the mining of the ore. 

The net gains or losses on royalty income included 
under section 1231 represented the difference between 
the gross royalties received from the disposition of the 
iron ore and expenditures related to these royalties such 
as (1) cost (or other basis) of the ore, (2) the expense of 



CORPORATION INCOME TAX RETURNS, 1964 



making and administering the contract, and (3) the expense 
for preserving the economic interest. 

Under previous law, corporations were required to re- 
port the gross amount of their royalty income on the line 
provided for this purpose on the tax return income state- 
ment. As a result, the expenses related to this income 
were not deducted directly from it, but were included 
instead among the various deduction items provided for 
on the tax return. After the law was changed, the net 
gain or loss on iron ore royalties was included in the 
computation of net gain or loss under section 1231 and 
was thereby reflected in the income statement in long- 
term capital gain or in net gain or loss from sales of 
property other than capital assets. The computation of 
net gain or loss under section 1231 is reviewed below in 
the description of Gains from Disposition of Depreciable 
Realty, and in the Explanation of Terms, under the 
heading of Net capital gains. 

Interest Income and Deduction 

The new law attributed to both buyers and sellers a 
specified interest payment for certain installment trans- 
actions where no or "too low" interest payments were 
prescribed. According to new Code section 483, this 
interest was attributed to installment payments made 
after December 31, 1963, for transactions entered into 
after June 30, 1963, where the sales price was over 
$3,000 and part or all of the installment payment was due 
after more than one year from the date of sale. Under 
the law change, part of each installment payment made 
six months after the transaction was to be considered as 
interest. To the buyer, such interest was allowable as an 
interest deduction. To the seller, it was treated as ordi- 
nary interest income unless realized as ordinary gain, and 
therefore was not eligible for inclusion in the net long- 
term capital gain realized on the transaction. 

Prior to the law change in this type of transaction, the 
seller was allowed to realize capital gains where the 
sales price of the capital asset exceeded the cost or 
other basis of the property without regard to any element 
of interest present. The buyer, on the other hand, was 
allowed to treat the total sales price, without regard to 
unstated interest, as his basis for the property acquired. 

Gains from Disposition of Depreciable Realty 

Statistics for "net long-term capital gain reduced by 
net short-term capital loss" and for "net gain (or loss), 
noncapital assets" were affected by new provisions in- 
cluded in the 1964 Act. The new Code section 1250 pro- 
vided for the treatment as ordinary income of some of 
the gain realized on the sale, exchange, or involuntary 
conversion of certain depreciable real property which was 
held for more than six months and used in the trade or 
business. The dispositions to which section 1250 applied 
occurred after December 31, 1963, in taxable years ended 
after this date. Before the change in law, any gain from 
disposition of depreciable real property of the type cov- 
ered under section 1250, was eligible for treatment as a 
long-term capital gain under section 1231. The relation- 
ship between sections 1250 and 1231 is described below. 

The depreciable real property covered by the new pro- 
vision was comprised of both intangible and tangible 
property. Intangible real property meant leaseholds of 



land, for example. Tangible real property meant pri- 
marily buildings or their structural components; other 
real property comprising assets physically located out- 
side a building or its structural components, such as 
blast furnaces, oil pipelines, and railroad tracks, were 
covered by Code section 1245. The depreciable realty 
within the purview of section 1245, included such prop- 
erty only if it was used as an integral part of manufactur- 
ing, production, or extraction, or used in furnishing 
transportation, communications, electrical, gas, water, 
or sewage disposal services, or used as a research 
or storage facility in connection with any of these activi- 
ties. 

Under section 1250, the amount of gain treated as ordi- 
nary income was based, in general, on the lower of (1) 
gain from the disposition of property, and (2) "additional 
depreciation" allowed after December 31, 1963, or, if 
the property was held a certain length of time prior to 
its disposition, on an "applicable percentage" of the 
lower of these two amounts. Any remaining gain was 
eligible for capital gains treatment under section 1231. 

"Additional depreciation" was defined as the difference 
between the depreciation allowed on the property after 
December 31, 1963, based on any use of accelerated 
methods and the depreciation allowed after this date 
assuming use of the straight line method. If the property 
was held for 12 through 20 months, the gain on its dis- 
position was treated as ordinary income to the extent 
of any "additional depreciation". "Additional deprecia- 
tion" was not applicable in the case of property held for 
less than 12 months, and the gain realized upon disposi- 
tion of such property was taxed as ordinary income to the 
extent of any depreciation allowed or allowable after 
December 31, 1963, regardless of the depreciation 
method used. 

Besides "additional depreciation", an "applicable 
percentage" was used to determine the amount of gain 
treated as ordinary income on dispositions of property 
held for more than 20 months but less than 10 years. 
The "applicable percentage" was based on the length of 
time the property was held and was defined as 100 per- 
cent minus 1 percentage point for each full month the 
property was held in excess of 20 months from the date 
it was acquired. Thus, when the property was held for 10 
years, the "applicable percentage" (and, as a result, 
"additional depreciation"), was reduced to zero so that all 
gains realized on dispositions after that time were eligible 
for capital gains treatment under section 1231. 

Under section 1231 before the change in law, gains on 
sales, exchanges, or involuntary conversions of depreci- 
able real property held for more than 6 months were 
aggregated with losses, and with (1) losses, and gains 
under section 1245 (to the extent of depreciation claimed 
prior to January 1, 1962), on similar dispositions of most 
other depreciable property, (2) gains and losses from 
dispositions, including involuntary conversions, of cer- 
tain other types of property used in trade or business, 
and (3) involuntary conversions of tax-defined capital 
assets held longer than 6 months. If the overall result 
was a net gain, it was eligible for treatment as a long- 
term capital gain. If the overall result was a net loss, it 
was included in the computation of ordinary gain or loss 
from dispositions of noncapital assets and could, as a re- 
sult, be fully deducted against all income, not just against 
capital gain income. 



8 



CORPORATION INCOME TAX RETURNS. 1964 



Under section 1231 after the change in law, gains on dis- 
positions of depreciable real property under section 1250 
were treated in much the same manner as gains from 
dispositions of most other depreciable property, under 
section 1245. However, while the gains realized upon 
dispositions that were treated as ordinary gain either 
under section 1245 or section 1250 were based on the 
allowable depreciation after December 31, 1961 and 1963, 
respectively, in the case of section 1250 dispositions, the 
length of time the asset was held and the method used in 
depreciating it, also had to be considered in determining 
how much of the gain would be treated as ordinary gain. 
Losses from the disposition of such depreciable real 
property, on the other hand, were unaffected by the law 
change and the full loss continued to be eligible for in- 
clusion in the special aggregation described above in 
computing the overall net gain or loss under section 
1231. 

Depletion 

The option offered oil and gas producers to use the 
"operating unit" as the basis for determining percentage 
depletion was repealed by the Revenue Act of 1964. Oil 
and gas producers had been allowed to aggregate separate 
operating interest into a single unit even if they were not 
part of the same tract or parcel of land. Because per- 
centage depletion in the case of oil and gas wells was 
limited tothelesserof 27- 1/2 percent of the gross income 
from the depletable property, or to 50 percent of the tax- 
able income from the property, it was possible to aggre- 
gate operating interests into units based on gross income 
and profitability and in such a way as to maximize the size 
of the allowable depletion deduction. 

The 1964 law change, applicable to taxable years begin- 
ning after December 31, 1963, provided that, in general, 
oil and gas producers combine and treat as a unit all 
deposits in a single property. Thus, the separate lease 
or acquisition, or tract or parcel of land replaced the 
"operating unit" as the depletable base, although pro- 
ducers could, if they so elected, treat each mineral 
interest within a tract or parcel of land as a separate 
property. 

The effect of this law change on the statistics was 
generally to decrease the size of the depletion deduction 
claimed by oil and gas producers in those instances where 
the operating unit was used and defined in terms of its 
potential gross income and profitability. 

Revolving Credit Sales 

Prior to October 1963, sales under revolving credit 
type plans were not recognized as installment sales for 
tax purposes. Thus reporting of income from such plans 
could not be deferred until payments were received, but 
was required instead in the year in which the sale took 
place. 

Traditional installment sales involved the execution of 
a separate contract for each purchase, while revolving 
credit account plans usually did not involve separate con- 
tracts. These revolving credit plans permitted additional 
charges to the account and the seller did not retain any 
interest in the item purchased. Accounts could be paid in 
full within 30 days without charges, or be paid in two or 
more installments with service or finance charges. 



During October 1963, the Treasury Department issued 
regulations, effective immediately, which both provided for 
installment sale treatment by dealers in personal property 
of some income received under revolving credit plans and 
also provided the rules by which the amount to be included 
would be determined. Generally, the rules provided that 
only those sales of personal property under plans which 
contemplated that the purchase would be paid for in two or 
more installments qualified for treatment as installment 
sales. Since it would ordinarily not be possible to make 
such a determination on an individual sale basis, the rules 
provided that a sampling of accounts, with balances at the 
billing date of the last month of the taxable year, would 
serve as the basis for determining the percentage of sales 
that would qualify for installment treatment. The quali- 
fying percentage of total sales was the percentage of 
accounts in the sample which had charges for personal 
property during the month which exceeded the monthly 
payment and also had first payments after the sale of less 
than the balance on the account. These regulations af- 
forded installment sales treatment to approximately 80 
percent of revolving credit sales for tax years beginning 
after December 31, 1963. 

The Revenue Act of 1964 extended the installment sales 
privilege to all retail sales under revolving credit plans. 
However, this privilege was repealed by Public Law 
88-539 and the Treasury regulations were restored. 
This ability to defer the reporting of some income from 
sales under revolving credit plans would initially cause a 
decrease in the income reported from sales in the retail 
trade industry. 



NET INCOME PER BOOKS OF ACCOUNT 

For the second year, statistics are presented showing 
the difference between the net income computed under the 
Internal Revenue Code and the net income recorded for the 
corporation's books of account. The source of this infor- 
mation was schedule M-1 of the tax return which requires 
that corporations, as part of the overall reconciliation of 
their opening and closing earned surplus and undivided 
profits per books, reconcile the difference between book 
and tax profits. The framework for this reconciliation 
can be seen in the facsimile of the corporation income tax 
return reproduced at the end of this report. Since some 
corporations did not include reconciliation statements in 
their returns as originally filed and some others used 
schedules of their own design from which total net income 
per books of account could not always be determined, 
these statistics do not present a complete picture. 

However, 90 percent of the returns filed for 1964 in- 
cluded an amount for after-tax net income or deficit per 
books of account. They showed $46.1 billion of book net 
income less deficit (after tax), nearly $12 billion more 
than the $34.4 billion tax net income less deficit (after 
tax). These returns accounted for 97 percent of the total 
tax net income less deficit (after tax) and 98 percent of the 
total $7.2 billion deficit computed for tax purposes. These 
percentages are higher than 1963 chiefly because net in- 
come per books was not required as an item on the return 
forms used by corporations with 1963 accounting periods 
which ended July through November 1963 and also because 
these statistics include the book income or deficit data for 
life insurance and mutual fire and casualty insurance 



CORPORATION INCOME TAX RETURNS, 1964 



companies for the first time for tax year 1964, Conse- 
quently, statistics for the 2 years are not entirely 
comparable. 

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

Tax law has as one of its objectives the collection of as 
much of the legitimate tax as possible as soon as possible 
and thus works in some ways to maximize corporations' 
profits. On the other hand the law also has provisions 
designed to encourage business and to provide for future 
profits. Therefore, it allows or requires special account- 
ing for certain kinds of income, deductions, or transac- 
tions that digress from generally accepted accounting 
methods. It stands toreasonthatcorporations try to min- 
imize their income and taxes by using permissive account- 
ing provisions of the law which are not always the same 
as those used in reporting to stockholders. 

Depreciation, depletion, installment sales, gains and 
losses from dispositions of property, and interest on 
State and local Government obligations are all examples 
of items afforded unique treatment for tax purposes. 



Although measures of the causes leading to the differ- 
ences between the two profits concepts were, with the 
exception of tax-exempt interest on State and local Gov- 
ernment obligations, not tabulated, the industry distribu- 
tion in table H can offer explanations. For instance, the 
crude petroleum and natural gas industry had book prof its 
equal to 2 1/2 times tax profits- -a difference of $400 
million. The petroleum refining industry had a difference 
of $3.3 billion with book profits 3 times tax profits. In 
both of these industries, percentage depletion probably 
accounted for a large part of the difference, although the 
practice of expensing intangible drilling costs for tax 
purposes was also a contributing factor. 

Differences in book and tax depreciation methods can 
largely account for higher book profits in the regu- 
lated transportation and electric and gas utility industries. 
Transportation companies showed book profits $600 mil- 
lion above tax profits, while public utility book profits 
were higher by $1.1 billion. These heavy fixed capital in- 
dustries are often required by regulatory agencies to use 
straight line depreciation on their books but are free to 
use some form of accelerated depreciation for tax pur- 
poses. While, in theory, this type of discrepancy should 
be offset in the future as property becomes fully depre- 
ciated for tax purposes, in actual practice, with ever 
expanding capital investment, the offsetting years are 
rarely reached. 



Table H . —NUMBER OF RETURNS AND NET INCOME AFTER TAX PER INTERNAL REVENUE CODE AND PER BOOKS OF ACCOUNT, BY SELECTED INDUSTRIES, 1964 



Selected industries 



Total active 


corporation 


Returns showing net 


income or deficit 


returns 




per books of account 






Net income 




Net income 


or deficit after tax— 


Number of 
returns 


or deficit 

after tax 

(per Internal 

Revenue Code J ^ 


Number of 
returns 


Per Internal 
Revenue Coa - 


Per books of account 


Amount 


Excess over 
amount per 




dollars) 






thIUri) 


Code 

(Parcent) 


(1) 


( :) 


(3) 


(4) 


(5) 


(6) 


1,373,517 


35,036.7 


1,221,035 


34,350.5 


46,099.4 


34.2 


25,933 


51.8 


22,048 


46.1 


89.5 


94.1 


14,487 


634.6 


12,373 


654.5 


1,336.9 


104.3 


7,027 


267.7 


6,215 


293.0 


714.7 


143.9 


104,134 


549.4 


92,768 


553.6 


f42.3 


16.0 


184,961 


17,752.5 


171,836 


17,545.3 


23,087.8 


31.6 


1,072 


1,662.6 


1,023 


1,659.3 


4,961.5 


199.0 


4,421 


1,375.2 


4,153 


1,362.1 


1,707.9 


25.4 


20,389 


1,777.3 


18,309 


1,740.9 


2,219.0 


27.5 


56,338 


5,393.7 


49,222 


5,249.9 


6,986.6 


33.1 


42,908 


1,024.8 


37,747 


922.9 


1,521.9 


64.9 


6,369 


2,326.6 


5,385 


2,285.8 


3,374.3 


47.6 


421,553 


3,890.0 


379,873 


3,798.0 


4,238.2 


11.6 


383,727 


6,161.9 


338,285 


5,879.2 


9,045.0 


53.8 


15,402 


1,270.8 


14,306 


1,213.2 


2,494.0 


105.6 


48,527 


512.0 


43,520 


526.5 


1,398.2 


165.6 


5,335 


869.8 


3,517 


701.5 


1,656.6 


136.2 


176,902 


606.5 


150,989 


626.2 


679.6 


8.5 


5,482 


=^3.8 


3,641 


= 2.3 


^6.4 


178.2 


858,515 


42,198.4 


795,209 


40,708.6 


50,821.0 


24.8 


13,968 


246.9 


12,263 


228.0 


255.3 


12.0 


7,205 


983.8 


6,526 


960.4 


1,380.2 


43.7 


3,319 


481.4 


3,039 


474.2 


742.9 


56.7 


62,083 


1,051.9 


57,874 


998.2 


1,057.6 


6.0 


124,556 


19,617.2 


119,388 


19,296.6 


24,363.4 


26.3 


691 


1,709.7 


664 


1,701.6 


4,907.8 


188.4 


3,297 


1,436.0 


3,170 


1,421.2 


1,728.1 


21.6 


14,338 


1,947.7 


13,680 


1,897.8 


2,346.1 


23.6 


35,622 


5,826.6 


32,592 


5,585.0 


7,170.4 


28.4 


27,422 


1,371.1 


25.187 


1,182.1 


1,651.2 


39.7 


3,743 


2,342.4 


3,378 


2,300.6 


3,386.9 


47.2 


278,306 


5,213.3 


259,778 


4,983.6 


5,319.9 


6.7 


237,627 


7,938.3 


217,885 


7,402.8 


9,983.8 


34.9 


13,892 


1,363.2 


12,880 


1,295.3 


2,425.5 


87.3 


31,853 


732.0 


29,448 


708.5 


1,532.2 


116.3 


2,977 


1,277.8 


2,066 


1,000.7 


1,705.7 


70.4 


?S,191 


1,316.5 


33,292 


1,251.9 


1,288.5 


2.9 


957 


3.S 


611 


2.1 


2.0 


'4.8 



RETURNS WITH AND WITHOUT NET INCOME 



All industrial groups 

Agriculture, forestry, and I'islieries 

Mining 

Crude petroleum and natural gas 

Contract construction 

Manufacturing 

Petroleum refining and related industries. 

Primary metal industries 

Machinery, except electrical 



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

Transportation 

Electric , gas , and sanitary services 

Wholesale and retail trade 



Finance, insurance, and real estate. 

Banks and trust companies 

Credit agencies other than banks . . 

Insurance carriers 

Services 

Nature of business not allocable . . . . 



RETURNS WITH NET INCOME 



All industrial groups . 



Agriculture, forestry, and fisheries 

Mining 

Crude petroleum and natural gas 

Contract construction 

Manufacturing 

Petroleum refining and related industries. 

Primary metal industries 

Machinery, except electrical 



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

Transportation 

Electric , gas , and sanitary services 

Wholesale and retail trade 



Finance, insurance, and real estate. 

Banks and trust companies 

Credit agencies other than banks.. 

Insurance carriers 

Services 

nature of business r.ot allocable.... 



Net income or deficit after tax includes tax from recomputing prior year investment credit and is after current year investment credit. Foreign tax credit is not taken into 
account . 
^Defi-jit. 
N^E: Detail may not add to totals because of rounding. 



10 



CORPORATION INCOME TAX RETURNS, 1964 



Table I.— NUMBER OF RETURNS AND NET INCOME AFTER TAX PER INTERNAL REVENUE CODE AND PER BOOKS OF ACCOUNT, BY SIZE OF TOTAL ASSETS. 1964 



Type of return, size of totsl assets 



RETURNS WTTH AND WITHOUT NET INCOME 



Total . 



Under $100,CO0^ 

$1C0,000 under J1,CCC,l^0 

$i,XC,&0O under $1C,CX,COO. . . 
$1C,C0C,CC<3 under J5C,CIO0,CX.. 
$50,0)0,000 under JiOO.oCC.COC . 
ilL^',COj,C0G or more 



RETURNS WITH NET INCOME 



Total. 



Under ?i0O,0O0^ 

SIOO.OOC under .!l,t<]C,000 

41,000,000 under $1C,00C,C>:0. . . 
$1C,000,OOC under $5C,000,COC. . 
150,000,000 under $10C,CO0,CCC . 
$1X,0CC,CCC or more 



Total active corporation 
returns 



Number of 
returns 



Net income 

or deficit 

after tax 

( per Internal 

Revenue Code)^ 

(It ill ion 
dolUrs) 



(1) 



823,641 

468,200 

68,619 

9,845 

1,453 

1,758 



858,515 

440,104 

352,452 

54,434 

8,586 

1,271 

l,bl8 



(2) 



35,036.7 

262.8 
3,933.7 
3,934.0 
3,356.2 
1,957.7 
21,592.3 



42,196.4 

2,153.1 
6,180.4 
5,517.4 
4,117.5 
2,145.2 
22,079.7 



Returns showing net income or deficit 
per books of account 



Number of 
returns 



Per Internal 
Revenue Code^ 

fKi/iion 
dollars) 



(3) 



701,425 

442,284 

65,086 

9,261 

1,349 

1,630 



795,209 

394,434 

337,637 
52,274 

8,151 
1,194 
1,519 



Net income or deficit after tax- 



(4) 



34,350.5 

361.8 
3,897.5 
3,908.7 
3,282.5 
1,885.8 
21,014.2 



40,70e.o 

1,934.4 
5,976.2 
5,372.1 
3,931.9 
2,040.4 
21,403.7 



Per books of account 



(Hillii 
(hilar 



Excess over 

amount per 

Code 



(5) 



46,099.^ 

665.0 
4,178.7 
4,616.4 
4,378.5 
2,425.5 
29,529.9 



50,821.0 

2,120.2 
6,179.3 
5,825.2 
4,696.3 
2,469.7 
29,530.3 



(6) 



34.2 

83.8 
7.2 
13.1 
33.4 
28.6 
40.5 



24.8 

9.6 
3.4 
8.4 
17.9 

21.0 

38.0 



-Net income or deficit after tax includes tax from recomputing prior year investment credit and is after current year investment credit, 
account . 

^Includes zero assets. 

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



Foreign tax credit is not taken into 



The finance industry showed a substantial excess of 
book profits over tax profits. The largest difference in 
this area was for bank and trust companies with $1.3 bil- 
lion more in profits on their books, or about double their 
profits for income tax purposes. This reflects approxi- 
mately $900 million of interest on State and local Gov- 
ernment obligations. The situation was similar for the 
insurance industry with about half of the $1 billion dif- 
ference accounted for by tax-exempt interest. 

Credit agencies other than banks also indicated a wide 
divergence between book and tax income. The difference 
amounted to almost $900 million with book profits almost 
three times tax profits. Most of the difference was in the 
savings and loan segment of the industry. The tax defini- 
tion of bad debt charges for savings institutions allows 
for larger deductions on the tax return than are usually 
shown on the books of account. 

Differences in treatment of installment sales and, to a 
lesser extent, bad debts could also account for the $400 
million discrepancy in trade. 

Many other industries showed book profits in excess of 
profits for tax purposes. In these industries it is not pos- 
sible to draw any conclusions as to major reasons for the 
differences. It is logical to assume that differences in 
depreciation accounted for a large part of the discrepan- 
cies in manufacturing industries. The primary metal in- 
dustries showed excesses of 25 percent or $300 million 
in favor of book profits. Non-electrical machinery had a 
larger difference, about one half billion dollars. Gener- 
ally, there was a tendency for most industrial groups to 
show larger book profits. 

Of the $11.7 billionexcessof book over tax profits, $8.5 
billion was reported by corporations with $100 million or 
more in assets. Table I shows that corporations in the top 
size groups averaged net income as shown on the books 
about 40 percent above tax profits. Corporations with $10 
million in assets up to $100 million had book profits about 
a third higher than tax profits, while the next two smaller 
size groups showed excesses of 18 and 7 percent. The 
very smallest size group, those companies with assets 
under $100 thousand had the largest percentage excess of 
all, 84 percent. This may reflect the large number of 



deficit companies in this group which generally had larger 
relative differences. 

Because more definitive measures of the differences 
between the two sets of profits are not available, caution 
should be used in interpreting the statistics. For while 
some of the measures could reveal the effect of defini- 
tional differences such as those mentioned above by in- 
dustry, they would also shed light on other lesser known 
effects, many reflecting only accounting differences in 
timing the receipt or expensing of similarly defined items. 
This kind of difference might be expected to "wash out" 
over a period of years. 

In addition, when comparing the two sets of profit sta- 
tistics, it should be pointed out that the net income for tax 
purposes is likely to be more uniformly determined than 
the net income reported for book purposes because of the 
necessity to conform withprovisionsof the Internal Reve- 
nue Code. On the other hand complete uniformity for tax 
net income is also lacking because of the various elec- 
tions, special treatments, and other provisions incor- 
porated into tax law. 

The differences betweenthe two sets of profits data may 
or may not be more sizable than the estimates show, de- 
pending on the unknown effects of offsetting differences. 
Without analysis data the differences summarized in 
tables H and I may well resemble the iceberg above the 
water surface; the size of the iceberg beneath the surface 
has not yet been determined. Table 9 gives additional 
industry comparisons, by asset size, of book and tax 
profits, by income or deficit status. 

Additional information about net income per books of 
account may be found in the Explanation of Terms. 



NET INCOME VS. INCOME SUBJECT TO TAX 

Ever since "income subject to tax" was introduced as 
a concept in the Statistics of Income for 1958, users have 
requested more information on how income subject to tax 
could be reconciled with the tax net income shown through- 
out the reports. Generally, with exceptions for several 
of the finance industries, income subject to tax may be 



CORPORATION INCOME TAX RETURNS, 1964 



11 



Table J. —RECONCILIATION OF NET INCOME AND INCOME SUBJECT TO TAX, 1964 



Number of 
returns 



220,805 
161,120 
65,906 

204 
616 

745,705 

1,068 
1,260 

n.a. 
n.a. 

102,585 

646,143 

16 
d46,159 



Amount 

(MilUon 
dollars) 



5,140 

2,230 
2,604 

24 
282 

63,595 

63 
36 

60 
1,767 

1,490 

60,367 



2 

6C,369 



Net income 

Less: Total statutory special deductions 

Net operating loss carryforward 

Dividends received deduction 

Deduction for dividends paid on certain preferred 

stock of public utilities 

Western Hemisphere Trade Corporation deduction 

Equals: Net income less statutory special deductions 

Plus: Dividend deductions in excess of net income 

Alternative tax base in excess of taxable income 

Less: Adjustment for life and mutual insurance companies ■. ■ 

Adjustment for certain investment companies 

Net income taxed through shareholders (Small Business 
Corporations) 

Equals: Income subject to tax (returns with net income).... 

Plus: Additional amounts for life insurance operations 

(returns without net income) 

Equals : Total income subject to tax 

n .a . - Not available . 

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



defined as net income minus the four statutory special 
deductions for (1) net operating losses carried forward, 
(2) intercorporate dividends received, (3) dividends paid 
on certain preferred stock of public utilities, and (4) 
Western Hemisphere Trade Corporations. 

However, this is not clearly evidenced by the statistics 
in the past, chiefly because not all returns with net income 
and statutory special deductions had any income subject 
to tax after the deductions were subtracted. In addition. 
Small Business Corporations filing under Code section 
1371 had net income, but it was not subject to the cor- 
poration income tax at all. 

Table 10 for 1964, presents the first statistical recon- 
ciliation of net income and income subject to tax. Fre- 
quencies and amounts for items included in the recon- 
ciliation are presented by major industry. Table J is a 
summary based on table 10 data. In addition to the items 
shown in table 10 for returns with net income, table J 
also shows small amounts of income subject to tax in- 
dicated on returns without net income. These amounts 
were reported on life insurance company returns as well 
as on returns of mutual savings banks with life insurance 
departments. 

In interpreting these new statistics the Explanation of 
Terms should be consulted for income subject to tax and 
statutory special deductions. In using the statistics it 
should be noted that small discrepancies in the recon- 
ciliation are due to the method of rounding the data used 
for this table during the course of statistical processing. 

MEMBERS OF CONTROLLED CORPORATE GROUPS 

Tables 14 and 15 and a number of other tables in this 
report present the first detailed statistics about the mem- 
bers of "controlled groups" defined by the Revenue Act 
of 1964. Generally, a "controlled group" was one in 
which a parent corporation had 80 percent or more control 
of one or more subsidiary corporations, or when an in- 
dividual, estate, or trust had 80 percent or more control 
of two or more corporations. 

The new law offered controlled groups a choice of taxa- 
tion methods, although each was designed to discourage 
the formation of multicorporate businesses and the split- 
ting of medium and large size corporations into smaller 

332-837 O - 69 - 2 



ones in order to reduce the overall tax liability of the 
group. 

The general rule for taxing controlled groups, set forth 
in new Code section 1561, was that each group of related 
corporations could have only one exemption from surtax. 
The exemption could be apportioned among the members 
reporting taxable income (as regularly defined) when each 
filed its own income tax return, or one member could 
claim the entire exemption leaving the others to compute 
their tax without benefit of a surtax exemption. 

Under prior law, a separate exemption was allowed for 
each tax return even if the filing corporation was related 
to one or more other corporations through common own- 
ership. This same treatment was nevertheless still avail- 
able under the new law on an elective basis. Thus, under 
section 1562, controlled groups could continue to claim 
separate exemptions for each member with taxable in- 
come, but for the privilege of claiming separate exemp- 
tions each member of the group with taxable income was 
required to pay a penalty tax equal to 6 percent of its 
surtax exemption. 

More information about the new controlled group provi- 
sions may be found in the Changes in Law section of this 
report. 

For 1964, more than 182,000 returns were filed by 
members of controlled groups in answer to a question on 
the return forms. This was about 13 percent of the total 
number of active corporation returns. The tax return 
question did not apply to mutual fire and casualty insur- 
ance companies filing Form 1120M nor to resident for- 
eign corporations filing Form 1120-F. Small Business 
Corporations filing Form 1120-S were not asked the 
question. The data for 1964 may be understated some- 
what because the question was not asked on the 1963 re- 
turn forms used by corporations with 1964 accounting 
periods ended July through November 1964, although cor- 
responding identification could often be made from vari- 
ous schedules in the return, such as the tax computation 
schedule. 

Statistics in table 10 show that about 116,000, or two- 
thirds of the returns filed by controlled group members, 
were classified either in the wholesale and retail trade 
division (56,000), or in the finance division (60,000). 
Nearly all of those in the finance division were concen- 
trated in two major industries: real estate with 36,000, 
and credit agencies other than banks with 15,000. 

Table 7 includes the size of net income and deficit for 
controlled corporations by industry division. Tables 14 
through 16 show that the total net income (less deficit) of 
controlled group members was more than $45 billion. 
This was about 75 percent of the 1964 total of nearly 
$62 billion. 

Tables 14 and 15 are designed to show the taxing effects 
of Code sections 1561 and 1562. They are presented by 
size of income taxed at normal tax and surtax rates for 
corporations other than life insurance companies. Similar 
information for life insurance companies is included in 
table 16. 

Table 14 provides information on the 78,253 Form 1120 
returns which indicated that single surtax exemptions 
were being shared within each controlled group of cor- 
porations as required by section 1561. Table 16 includes 
separate information for the 107 Form 1120L returns 
filed by life insurance companies that were also subject 
to the section 1561 taxing provisions. 



12 



CORPORATION INCOME TAX RETURNS, 1964 



Both of these tables include consolidated returns which 
were in effect also covered under section 1561, Many 
controlled groups chose to file consolidated returns for 
the first time for 1964 once the 2 percent additional tax 
on consolidated filings was repealed and the tax ad- 
vantages of separate filings removed. For 1963, there 
were 5,822 consolidated returns with financial data for 
26,981 subsidiaries; for 1964, there were 7,450 consoli- 
dated returns with financial data for 36,412 subsidiaries. 
Industry and other information for consolidated returns 
may be found in tables 27 through 29. 

As shown in tables 14 and 16, there were only 7,215 
consolidated returns filed under section 1561. In part, 
the difference may be linked to the different effective 
dates that applied to the controlled group provisions and 
to the repeal of the 2 percent additional tax on consoli- 
dated filings which made the filing of consolidated re- 
turns an optional way of complying with section 1561. 
For most controlled group members, the new provisions 
were fully effective for purposes of the 1964 statistics. 
The revised method of taxing for consolidated returns was 
only partially effective since, for the most part, it applied 
only to accounting periods ended December 1964 through 
June 1965. As a result, the filing of consolidated returns 
by corporations with accounting periods ended before 
December 1964 was not really an alternative under section 

1561. Furthermore, not all members of a controlled 
group may have qualified for inclusion in a consolidated 
return. In addition to member corporations related 
through common ownership by an individual, estate, or 
trust, there were slightly different constructive stock 
ownership and other rules for determining the two 80 
percent ownership criteria which governed membership 
in "controlled groups" and in "affiliated groups" eligible 
to file consolidated returns. Whenever such differences 
occurred the affiliated group filing the consolidated return 
had to share the controlled group's exemption with the 
members excluded from the affiliated group. Election of 
multiple surtax exemptions was automatically cancelled 
by the filing of a consolidated return. However, a few 
affiliated groups may not have realized this because some 
consolidated returns showed the penalty tax under section 
1562 for using multiple surtax exemptions. 

Tables 15 and 16 show that 104,088, or most members 
of controlled groups, chose to be taxed under section 

1562. Included in this number were 70 life insurance 
companies. Under this method controlled groups could 
decide that each member filing a separate return would 
continue to claim separate surtax exemptions. In so doing 
however, each member with taxable income had to pay a 
penalty tax in return for this privilege. The penalty tax 
was equal to 6 percent of the surtax exemption claimed. 
Since the maximum exemption was $25,000, the maximum 
penalty tax was $1,500. 

Although fewer controlled corporations filed under sec- 
tion 1561 than under section 1562, those that did accounted 
for 64 percent of the aggregated net income less deficit 
and income tax reported by controlled group members. 
For the most part, this reflected the effect of large con- 
solidated returns on the section 1561 statistics. Total 
income tax reported by companies subject to section 
1561 was $13.6 billion, while the total tax reported by 
companies subject to section 1562 was $7.6 billion. 

Each of the totals for income tax includes the additional 
tax resulting from the controlled group provisions. The 



additional tax liability under section 1561 was $12.8 mil- 
lion; the penalty tax under provisions of section 1562 was 
$81,4 million. Both of these amounts had to be derived 
for the statistics. Because of the effective date of the law 
change, only part of the result was regarded as additional 
tax for corporations with accounting periods ended July 
through November 1964, based on the number of months 
under the new law. 

In the first case, the additional tax under section 1561 
was derived by applying the appropriate surtax rate on a 
return by return basis to the difference between the surtax 
exemption that would have been allowed but for the con- 
trolled group provisions, and the surtax exemption actually 
claimed based on section 1561. Because of the change in 
the corporation tax rates under the 1964 law, the surtax 
rate used in this computation was either 28 percent for 
the full year, or partly 28 percent and partly 26 percent 
when the corporation accounting period overlapped the 
effective date of the transitional change in tax rates. The 
result was rounded to thousands of dollars later in sta- 
tistical processing. 

Using aggregated data, the additional amount subject to 
surtax under section 1561 may be related to the difference 
between column 9 of table 14 ("First $25,000 per return") 
and column 11 ("Surtax exemption"). When the allocation 
of the exemption was such that the entire exemption was 
taken by one member of the group, the other group mem- 
bers reported no surtax exemption. This is evidenced 
in table 14 by the somewhat smaller number of exemp- 
tions per return (42,014) when compared to the total re- 
turns filed under section 1561 with income taxed at normal 
tax and surtax rates (44,689). Similar comparisons may 
be made for life insurance companies using table 16. 

In the second case, the additional tax under section 
1562 was derived for the statistics by applying 6 percent 
to the exemption claimed on a return by return basis, 
rather than tabulating the penalty tax reported on the tax 
return line. The derived amount was used for the statis- 
tics because data from tax returns are processed in the 
nearest thousand dollars for Statistics of Income. There- 
fore, since the penalty tax per return could be any amount 
up to and including $1,500, the special computation de- 
scribed above was deemed necessary in order to produce 
more representative statistics. Only later on in process- 
ing were the results rounded to thousands of dollars. 

Nevertheless, under either Code section the statistics 
for additional tax are subject to some limitations because 
of rounding, especially for returns showing small amounts 
for the surtax exemptions. The accuracy of the statistical 
computations described above was affected if one or both 
of the surtax exemption figures used for the section 
1561 statistics was less than $500 per return, or if the 
surtax exemption data to which the 6 percent was applied 
for the section 1562 statistics was less than $500 per 
return. 

The statistics show thateven though 45,000 returns with 
income taxed at normal tax and surtax rates were filed 
under section 1561, only 5,000 had additional tax under 
this provision, either because they showed no exemption 
at all or because the exemption was less than the first 
$25,000 of income taxed at normal tax and surtax rates. 
The numbers in each category can be derived from the 
statistics in tables 14 and 16 by comparing the number 
with income taxed at normal tax and surtax rates to the 
number with surtax exemption. The 40,000 returns without 



CORPORATION INCOME TAX RETURNS, 1964 



13 



additional tax but with income taxed at normal tax and 
surtax rates, showed a surtax exemption either equal to 
the income taxed at the normal tax rate, or to a lesser 
extent, equal to $25,000 when the other group members 
did not use an exemption. 

In contrast, the number of returns with additional tax 
under section 1562 was 84,000. The total number of re- 
turns under this section with income taxed at normal tax 
and surtax rates was more than 85,000. The small dif- 
ference is explained by a special provision in the law 
which allowed that if in any year only one corporation in 
a group electing to be taxed under section 1562 was able 
to report an income tax, no penalty tax was required for 
the year since the group was able to use only one surtax 
exemption. 



SIZE OF INCOME TAX 

Statistics on the size of corporations' income tax are 
presented in two tables in this report. Table 20 is clas- 
sified by size of tax before the foreign tax and investment 
credits, and table 21 is classified by size of tax after 
these two credits. Information about receipts, net income, 
income subject to tax, income tax, credits, and payments 
on declarations of estimated tax are related in the two 
tables to the size of corporations' income tax. 

In comparing the size of tax statistics in 1963 and 1964, 
income tax for 1964 includes the tax from recomputing 
prior year investment credit. For 1963, this tax was 
treated separately for the statistics and was not included 
in the tax used to classify the data. In tables 20 and 21 and 
in other tables throughout the 1964 report, income tax does 
include the tax from recomputing prior year investment 
credit. One result is that tax on returns classified as 
without net income, therefore, represents not only that 
attributable to insurance operations but, also the tax due 
to repayment of investment credit. 

The user of these tables should keep in mind: (1) that 
income tax after credits was not the amount reported on 
the line provided for this purpose on the return forms, 
but was rather derived for the statistics by subtracting 
the two credits from the amount reported for income tax 
before credits plus tax from recomputing prior year in- 
vestment credit, and related to this point, (2) that the sub- 
traction was made using amounts that were rounded to 
the nearest thousand dollars during statistical processing. 

Income tax before credits amounted to $27.9 billion. 
Foreign tax credit of $2.3 billion and investment credit 
of $1.3 billion reduced income tax to $24.3 billion. As 
shown in table 20, foreign tax credit and (or) investment 
credit were sufficient to offset income tax on 85,841 re- 
turns with net income. Allof the returns on which income 
tax was offset by the investment credit were returns with 
tax (after any foreign tax credit) of $25,000 or less be- 
cause the law imposed limitations on the investment credit 
which could be claimed if income tax exceeded this 
amount. The 342 returns with income tax of $10,000,000 
or more before credits accounted for a little over half of 
the income tax for 1964. Almost 72 percent of the returns 
with tax had income tax of less than $5,000. 

In determining income tax after credits, tax law re- 
quired that the credit for foreign taxes paid or accrued 
be first subtracted from income tax and that the invest- 
ment credit could then be applied to the remainder. In 



computing tax after investment credit the sequence re- 
quired by law was not followed in the tables in this report. 
Instead, income tax was tabulated after the investment 
credit but before the foreign tax credit. This was done be- 
cause it was felt desirable to provide a more complete 
picture of the total income tax for which United States 
corporations were liable, whether the tax was payable to 
the United States or to a foreign country. 



DISPOSITIONS OF PROPERTY UNDER CODE 
SECTIONS 1245, 1250 AND 1231 

Tax Treatment 

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

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

Until amended by the Revenue Acts of 1962 and 1964, 
section 1231 was designed to deal primarily with gains and 
losses on sales or exchanges of real and depreciable as- 
sets used in trade or business. The special tax benefits 
it afforded on gains from dispositions of most depreciable 
assets were modified by new Code sections 1245 and 
1250. Generally, with respect to depreciable assets, 
gains and losses are computed based on the difference 
between the selling price and the unrecovered cost. The 
size of the unrecovered cost is determined by the depre- 
ciation methods andproperty lives used over the years for 
tax purposes. If these practices result in larger deduc- 
tions, particularly in the earlier years of an asset's life, 
the decline in the value of the property recorded for tax 
purposes can exceed the actual decline, resulting in a 
taxable gain. Before enactment of sections 1245 and 1250, 
section 1231 provided that this gain could be treated as a 
long-term capital gain rather than as ordinary income 
even though the annual depreciation deductions that helped 
increase the size of the gain had been used to reduce ordi- 



14 



CORPORATION INCOME TAX RETURNS, 1964 



nary income. In effect, under previous law ordinary in- 
come had been converted to capital gain. 

Code sections 1245 and 1250 provided, in general, that 
in the case of property held for more than 6 months either 
all or part of the gain that was due to depreciation would 
henceforward be treated as ordinary income. The ef- 
fective dates of these provisions were tied to the date of 
enactment of the two laws. In the case of section 1245, all 
of the depreciation allowed or allowable for taxable years 
ended after December 31, 1961, in general, on assets 
disposed of during taxable years beginning after December 
31, 1962, was to be treated as ordinary income. In the 
case of section 1250, only part of the depreciation allowed 
or allowable for taxable years ended after December 31, 
1963, on assets disposed of after this date was to be 
treated as ordinary income. Unlike section 1245, if the 
property was held for more than 1 year, ordinary income 
treatment under section 1250 was limited to the excess of 
accelerated depreciation over depreciation calculated 
using an assumed straight line rate. This excess could 
be reduced gradually depending on the length of time the 
property was held after 20 months, so that if the property 
was held for a sufficient length of time the gain realized 
on its disposition would continue to be eligible for capital 
gains treatment regardless of post- 1963 depreciation. 
The actual procedures used in determining ordinary in- 
come under section 1250 are described in the Changes in 
Law section of this report. 

The depreciable property to which the ordinary income 
treatment under section 1245 could apply comprised: 

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

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

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

The depreciable property to which ordinary income 
treatment under section 1250 could apply was realty, both 
intangible and tangible. Intangible realty meant leaseholds 
of land, for example. Tangible realty meant primarily 
buildings or their structural components. 

Even with the modifications brought about by Code sec- 
tions 1245 and 1250, section 1231 continued to deal with 
real and depreciable property used in trade or business. 
The special tax treatment it afforded was also extended 
to sales or exchanges of certain other types of property 
used in trade or business, and to certain transactions that 
were equated with sales or exchanges, either of property 
used in trade or business, or under certain conditions, 
of tax -defined capital assets. 



Taking into account the changes to section 1231 caused 
by the 1962 and 1964 law changes, the "sales or ex- 
changes" or "property used in trade or business" cov- 
ered under section 1231 were: 

1, Depreciable property other than livestock held for 
more than 6 months and used in trade or business, but 
only to the extent that its disposition resulted in a gain 
under sections 1245 or 1250 which was based on depre- 
ciation allowed or allowable prior to the effective dates 
of these provisions, 

2, Depreciable property other than livestock held for 
more than 6 months and used in trade or business, if a 
loss was realized on its disposition (or a gain in the case 
of any property not covered by sections 1245 and 1250), 

3, Depreciable realty held for more than 6 months, 
but only to the extent that its disposition resulted in a 
gain under section 1250 based on depreciation allowed or 
allowable after the effective dateof this provision, part of 
which continued to be eligible for capital gains treatment 
under the special rules stated above. 

4, Nondepreciable realty, chiefly land, held for more 
than 6 months and used in trade or business, 

5, Timber cut by the taxpayer during the year if 
owned, or held under contract to cut, for 6 months before 
the beginning of the taxable year and if an election was 
made under section 631 to treat the net gain or loss from 
such cutting as a gain or loss from the sale or exchange 
of property used in trade or business, 

6, Coal, timber, or iron ore (as a result of the 
Revenue Act of 1964), owned for more than 6 months, if 
disposed of under a royalty contract whereby the owner 
retained an economic interest in the property and under 
provisions of section 631, treated the net gain or loss on 
the gross royalty as a net gain or loss from sale or ex- 
change of property used in trade or business. 

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

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

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



Statistics on Sections 1245, 1250, and 1231 

Statistics for corporations reporting transactions under 
sections 1245 or 1250, and under section 1231, of the In- 
ternal Revenue Code are presented in table 25 by major 
industry and in table 26 by size of income (taxed at nor- 
mal tax and surtax rates) or deficit. While table 25 is 
designed to show the extent to which corporations in 
various industries were disposingof depreciable and other 
business property, table 26 is designed to pinpoint the tax- 
ing effects of these three sections of the law. The three 
Code sections are closely interrelated. Schedule D of the 



CORPORATION INCOME TAX RETURNS, 1964 



15 



Form 1120 corporation income tax return reproduced at 
the end of this report shows how. It also shows how they 
relate to the computation of capital and noncapital gain or 
loss. 

Tables 25 and 26 show that nearly 156,000 corporations 
reported gains under sections 1245 or 1250 or net gains 
or losses under section 1231. An ordinary or other gain 
under sections 1245 or 1250 was reported on 106,000 of 
these returns. A net gain or loss under section 1231 was 
reported on 125,000 returns. Therefore, there were about 
75,000 returns with both a gain under sections 1245 or 
1250, and a net gain or loss under section 1231. Since 
"other" gain (under sections 1245 and 1250) entered into 
the computation of net gain or loss under section 1231, it 
may be assumed that on 69,000 of these 75,000 returns, 
the "other" gain under sections 1245 or 1250 was directly 
tied to the net gain or loss under section 1231. Based on 
the total number of returns with a net gain or loss under 
section 1231, it can further be assumed that about 57,000 
returns had gains or losses under section 1231 that were 
unrelated to the sale or exchange of depreciable assets 
covered by sections 1245 and 1250. 

Total gain under sections 1245 or 1250 was $1,3 billion. 
This was substantially higher than 1963, when gains under 
section 1245 alone amounted to $0.6 billion. Although a 
large part of the difference was no doubt due to new Code 
section 1250, the exact amount was not available because 
the return form did not readily facilitate the separation 
of -gains as between section 1245 and section 1250. 
However, because of the effective date of section 1245, 
its provisions did not apply to corporations with 1963 
accounting periods ended July through November 1963, 
so that the 1963 statistics were somewhat understated. 
It should be pointed out though that because of the effective 
date of section 1250 the 1964 statistics based on this sec- 
tion of the law do not cover all accounting periods either. 
Therefore the full impact of section 1250 is not measur- 
able from the 1964 data, 

"Ordinary" gain under sections 1245 and 1250 based on 
depreciation "recaptured" amounted to $369 million, 
more than twice the 1963 amount attributable to section 
1245 alone. Tables 25 and 26 show that this gain was re- 
ported on some 73,000 returns. Under prior law, this 
amount would have been eligible for capital gains treat- 
ment under section 1231. Under the new laws, this gain 
was carried instead into the computation of net gain or 
loss, noncapital assets, shown in columns 2 through 8 of 
the two tables. The slight difference between total ordi- 
nary gain (column 23) and the ordinary gain actually in- 
cluded in net gain or loss, noncapital assets (columns 4 
and 5) was probably due to returns wherein the net gain 
and loss exactly offset one another. 

"Other" gain under sections 1245 and 1250 totaled 
$915 million. Bearing in mind that the gains and losses 
under section 1231 are net amounts and that sections 
1245 and 1250 applied to gains only, it may be said that 
about two-thirds of the aggregated net gain (less loss) 
under section 1231 was due to sections 1245 and 1250 
transactions. The amount included in the section 1231 net 
gain only, was not tabulated. 

About 38,000 of the returns with gains under sections 
1245 or 1250, showed both ordinary and other gain. This 
may be obtained by comparing the frequencies in columns 
20, 22, and 24, of each table. However, ordinary and other 
gain in columns 23 and 25, when added together will not 



equal the total gain in column 21. Reasons why are indi- 
cated under "Statistical Limitations" below. 

In following through the computation of capital and non- 
capital gains and losses, "other" gains under sections 
1245 and 1250 are aggregated with gains and losses under 
section 1231. Total net gain (less loss) under section 
1231 amounted to $1.4 billion, of which $0.9 billion was 
"other" gain under sections 1245 or 1250. 

About 85,000 returns showed a section 1231 net gain, 
which amounted to $1.7 billion. Most of this was re- 
flected in the $2.2 billion of net long-term capital gain 
(reduced by net short-term capital loss). When completely 
offset by short-term capital losses, it was included in net 
short-term capital gain (reduced by net long-term capital 
loss), not shown in the tables. 

A net loss under section 1231 was reported on 41,000 
returns. These losses totaled $340 million. The total net 
loss (less gains) from noncapital assets shown on these 
returns was $171 million reflecting the large offsetting 
effect of gains from sales of noncapital assets. Further 
information about noncapital gains and losses on returns 
showing property dispositions under sections 1245, 1250, 
and 1231 are presented in columns 2 through 9 of tables 
25 and 26. They indicate for example, that while net 
losses under section 1231 were a contributing factor to 
the size of the gains and losses, especially in the case of 
returns with noncapital losses, "ordinary" gains under 
sections 1245 and 1250 were also of major significance. 

Because Code sections 1245 and 1250 dealt with depre- 
ciable property dispositions, and so indirectly did section 
1231, tables 25 and 26 also provide a limited amount of 
information about the investment credit and the new ac- 
quisitions of depreciable property on which the credit 
was based. The types of property covered by the invest- 
ment credit provisions and by Code section 1245 were 
defined about the same (machinery and equipment) except 
that short-lived property was ineligible for the credit. 

The statistics show that 60 percent of the returns with 
gains under sections 1245 or 1250 or gain or loss under 
section 1231 indicated acquisitions of investment credit 
property. These acquisitions cost $23.5 billion, over 
three-fourths of the total cost of investment credit prop- 
erty reported by corporations for 1964. Investment credit 
on these returns amounted to $1.1 billion, over 80 percent 
of the total credit claimed. 

Most of the income tax for 1964 was also represented 
by the returns in tables 25 and 26. So was most of the tax 
from recomputing prior year investment credit. As de- 
scribed in the Explanation of Terms, this repayment of 
investment credit was required when depreciable property 
for which credit was claimed was disposed of before the 
end of the useful life intended when the credit was origi- 
nally taken. The 20,000 returns in tables 25 and 26 with 
both this tax and a gain under sections 1245 or 1250, or 
a net gain or loss under section 1231 were, therefore, 
returns showing depreciable property dispositions. 

Other tables in this report indicate that there were in 
all about 35,000 returns with tax from recomputing prior 
year investment credit. In part the apparent discrepancy 
may be due to leased property for which an election was 
made to allow the investment credit to the lessee. Any 
subsequent return of the leased property to the lessor 
before the end of the useful life used when claiming the 
investment credit would require repayment of tax by the 
lessee without any sale of the property by the lessor. 



16 



CORPORATION INCOME TAX RETURNS, 1964 



Of course, any disposition of the property by the lessor 
would be reflected in the net gain or loss statistics and 
if the lessor was classified in an industry different from 
that of the lessee, it would partly explain apparent in- 
dustry discrepancy between net gain or loss and the 
repayment of investment credit. 

In addition to information relating to gains and losses 
and investment credit, tables 25 and 26 also present data 
on net income, income subject to tax, and income tax. 
Confirming the impact of the larger corporations, these 
statistics show that more than 70 percent of total net in- 
come (less deficit), income subject to tax, and income 
tax, were accounted for on returns showing gains under 
sections 1245 or 1250, or net gain or loss under section 
1231. Separate data for returns with net income and for 
Small Business Corporations electing to be taxed through 
shareholders may be found in table 26. 

Statistical Limitations 

As shown in tables 25 and 26, the total gain under sec- 
tions 1245 and 1250 will not equal the sum of ordinary and 
other gain. This was chiefly because of the reporting of 
gain realized on installment sales. In reporting gains on 
installment sales, the total gain is reported in the year the 
sale is made. Therefore, when the sale was made in 
1964, the total gain is includable in this report, but only 
that part of the profit received in 1964 is reflected in the 
statistics for ordinary gain (and to a lesser extent in 
"other" gain). Similarly, the profit on installment sales 
made in prior years would ordinarily be reported in 
years subsequent to the sale, but without the total gain. 

Besides the effect of installment sales on the statistics, 
there were some special provisions in the law which led 
to still other patterns in the reporting of gains under 
sections 1245 and 1250. These provisions had to do with 
such events as (1) recognition of ordinary gain (when it 
would otherwise have been postponed) on unrealized 
appreciation of depreciable assets, such as when the as- 
sets were distributed as either cash dividends or liqui- 
dating dividends, and (2) partial recognition of ordinary 
gain (when it would otherwise have been postponed) either 
on exchanges involving primarily like property for use in 
trade or business, or on certain depreciable property 
transactions among related corporations pursuant to a 
liquidation, reorganization, or merger plan. The effect 
of these provisions on the statistics could not be 
measured. 

Taxpayer reporting variations also affected the statis- 
tics on gains. Because the law was new, there was some 
evidence of taxpayer unfamiliarity with its provisions. 
For example, losses on sections 1245 and 1250 trans- 
actions were occasionally reported even though this sec- 
tion applied only to gains. Also, corporations sometimes 
reported ordinary and other gain, but not the total gain, 
and because of the absence of additional information about 
the transaction and because of the unknown effects of in- 
stallment sales and the special provisions of the law 
described above, no attempt was made to add together 
ordinary and other gain in order to estimate total gain 
for the statistics. 

Moreover, the law considered sections 1245 and 1250 
gains as one of several successive gain or loss compu- 



tations (previously described) that were designed to de- 
termine the extent to which capital gains treatment would 
apply to business property dispositions. Some corpora- 
tions did not report the interim gain or loss computations 
(among which was computation of gains under sections 
1245 and 1250) on their tax returns. Instead, they re- 
ported only the end result of these computations --net 
gain or loss under section 1231 (or net long-term capital 
gain or net gain or loss from sales of noncapital assets, 
depending on the level at which the gains or losses were 
summarized). For this reason, and also because the ef- 
fective date of section 1250 was such that it did not apply 
to corporations with 1964 accounting periods ended July 
through November 1964, the combined statistics on sec- 
tions 1245 and 1250 are undoubtedly somewhat under- 
stated. 

The statistics for net gain or loss under section 1231 
are subject to somewhat similar limitations. The method 
of reporting installment sales described above for sec- 
tions 1245 and 1250, also applied for section 1231, with 
only part of the profit reported in the year of sale, and 
the rest of the profit reported in subsequent years until 
the total gain was fully realized. 

In addition, some corporations grouped their transac- 
tions under sections 1245 and 1250, and under section 
1231, together in such a way that, except for the gains 
themselves, it was not possible to separate the two sets 
of transactions. Therefore, some transactions applicable 
to sections 1245 and 1250 are mixed in with the statistics 
for section 1231. 

Finally, understatement of the type described for sec- 
tions 1245 and 1250, also applies to the section 1231 sta- 
tistics. Since the next step after computing net gain or 
loss under section 1231 was to aggregate these amounts 
with gains or losses from sales either of capital assets 
or of other property, a few corporations simply skipped 
the separate section 1231 computation on their tax 
return and aggregated the net gain or loss under section 
1231 with their other gains and losses. 



STATISTICAL POPULATION 

Corporation Defined 

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



CORPORATION INCOME TAX RETURNS. 1964 



17 



Number of Returns vs. Number of Corporations 

The number of returns in this report differs from the 
number of nongovernment corporations for several rea- 
sons. The Internal Revenue Code permitted an affiliated 
group of corporations, (i.e., one or more chains of in- 
cludable corporations connected through stock ownership 
with a common parent), to file a single return showing the 
combined financial data for the group. In prior years the 
option of filing consolidated returns may not have been 
elected by many groups because of the 2 percent additional 
tax imposed on such filing. However, the repeal of that 
additional tax by the Revenue Act of 1964 resulted in a 
substantial increase in the number of consolidated re- 
turns filed for such affiliated groups. For many corpora- 
tions though, the tax reporting unit continued to be the 
legal entity without regard to ownership. 

Some part-year returns reflected changes in accounting 
periods by continuing corporations. As a result it was 
possible for the same corporation to be counted twice for 
the population, although there was no duplication in the 
financial data included because each part-year return 
covered a different period of time. In a somewhat simi- 
lar vein, a reorganized corporation filed separate returns 
to reflect current-year operations before and after the 
date of reorganization. 

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

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



Business Coverage 

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



Time Coverage 

By law, a corporation in existence at any time during 
the year, regardless of whether or not it had taxable in- 
come and unless it was expressly exempt from taxation, 
was required to file a corporation income tax return, or, 
if taxed at the shareholder level, a Small Business Cor- 
poration return of income. This report, summarizing 
corporate business and financial activities for 1964, 
was derived from returns filed for accounting periods 
that ended July 1964 through June 1965. 

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

Considering the accounting periods covered for 1964, 
a span of some 23 months existed between the beginning 
of the first included accounting period on August 1, 1963, 
and the end of the last included accounting period on 
June 30, 1965. Thus, business receipts are the sum of 
the business receipts for some corporations for the 12 
months ended July 1964, plus the business receipts for 
each of 23 different months. Also, balance sheet items, 
such as end-of-year inventories and depreciable assets, 
are combinations of data representative not only of the 
composition of many corporations at December 31, 1964, 
but of some companies at July 31, 1964, and of other com- 
panies II months later, at June 30, 1965. 



Explanation of Terms 



The following explanations include definitions and 
limitations of classifications used, and adjustments 
made in preparing the statistics. These explanations 
are designed to aid the user in interpreting the statisti- 
cal content of this report and should not be construed 
as interpretations of the Internal Revenue Code, or 
related regulations, procedures, or policies. Code 
sections cited were those in effect for 1964. 



Accounts payable were liability amounts of relatively 
short duration not secured by notes of indebtedness. 
Generally, only liabilities which arose during the nor- 
mal course of conducting the trade or business were 
included, Nontrade payables were included in the statis- 
tics for "other current liabilities." 

Special effort was made for 1964 to identify deposits 
and withdrawable shares of banks and savings Institutions 
when they were included in accounts payable. When 
identified, these amounts were transferred to "other 
current liabilities." Inprior years such efforts were con- 
fined to the very large institutions and the deposits and 
withdrawable shares for the smaller corporations, unless 
specifically identified, were generally accepted as re- 
ported. 

Accounts and notes payable as shown in table 6 consists 
of accounts payable and mortgages, notes and bonds pay- 
able in less than 1 year. 

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

Additional tax for controlled group multiple surtax 
exemptions , see ' 'Additional tax for multiple surtax 
exemptions." 

Additional tax for multiple surtax exemptions was im- 
posed under Code section 1562 on "controlled groups" 
of corporations electing to allow each member to claim 
a separate exemption in lieu of claiming a single exemp- 
tion for the group as a whole. Under the election, this 
penalty tax was required of each member of the group 
reporting taxable income and was in addition to regular 
normal tax and surtax (or alternative tax) on taxable in- 
come. However, if only one member of the group reported 
taxable income, no penalty tax was required of that mem- 
ber. Income tax shown throughout this report includes the 
additional tax for multiple surtax exemptions. 



Additional tax was computed at 6 percent of the surtax 
exemption. Since the exemption could not exceed $25,000, 
the maximum penalty tax per return was $1,500. 

In order to provide more representative statistics, 
special treatment was required in the course of data 
processing. The additional tax was a derived amount 
rather than the amount reported on the tax return line. 
This was because data were processed in thousands of 
dollars. Therefore in order to avoid distortion caused 
by rounding the penalty tax to either $1,000 or $2,000, 
the tax was derived instead by taking 6 percent of the 
first $25,000 of taxable income and prorating the results 
according to the number of months in the accounting 
period for which the corporation was subject to the new 
"controlled group" provisions. Results in full dollars 
were later processed in thousands of dollars. 

More information about "controlled groups" maybe 
found in the Changes in Law section of this report. 

Additional tax under controlled group provisions was 
the sum of (1) the 6 percent penalty tax imposed by the 
provisions of section 1562 of the Internal Revenue Code 
on members of those controlled groups which elected to 
claim multiple surtax exemption (see "Additional tax for 
multiple surtax exemptions") and (2) the increase in tax 
on members of controlled groups which allocated a single 
surtax exemption among the members of the group under 
the provisions of section 1561, 

For those corporations which allocated a single sur- 
tax exemption the additional tax was derived to repre- 
sent the extra tax, computed at the surtax rate, which 
resulted from the difference between the exemption 
normally allowed corporations and the corporation's 
share of the group exemption. For additional informa- 
tion on "controlled groups" see the Changes in Law 
section and the discussion of ' 'Members of Controlled 
Corporate Groups." 

Adjustment for certain investment companies is de- 
scribed under "Income subject to tax," 

Adjustment for life and mutual insurance companies is 
described under "Income subject to tax." 

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



19 



20 



CORPORATION INCOME TAX RETURNS. 1964 



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

Alternative tax base in excess of taxable income is de- 
scribed under "Income subject to tax," 

Amortization was the sum of (1) deductions taken in 
lieu of depreciation for Government-certified emergency 
facilities for the national defense (under section 168 of 
the 1954 Code), and (2) the amounts of deferred expenses 
written off in 1964 for research and experimental 
expenditures (section 174), exploration and development 
expenditures (sections 615 and 616), organizational 
expenditures (section 248), and trademark and trade- 
name expenditures (section 177). The amounts shown 
in the statistics include amortization reported as a 
manufacturing or operating cost. 

The amounts deducted for emergency facilities were, 
in general, based on facilities certified in 1959. Sec- 
tion 168 provided for the amortization of facilities over 
a 60-month period, with the privilege of changing to 
regular depreciation at any time. A considerable lapse 
in time between certification as an emergency facility 
and the beginning of amortization could result from (1) 
the time necessary to complete the facility and (2) an 
election to begin amortization with the next full 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 experi- 
mental services for the Department ofDefense or Atomic 
Energy Commission, and to provide for the primary 
processing of uranium ore or concentrate under a Gov- 
ernment-sponsored program to discover new sources of 
this mineral. No facilities could be certified as emer- 
gency facilities after December 31, 1959. 

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

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

Amounts subtracted from protection against loss ac- 
count of mutual insurance companies filing Form 1I20M 
is discussed under "Income subject to tax." 



Amounts taxable as ordinary income to shareholders of 
electing Small Business Corporations consisted of the 
current year's earnings of the corporation, whether or not 
actually distributed, but with an adjustment. The cor- 
poration's net long-term capital gain (reduced by net 
short-term capital loss) was subtracted to the extent of 
net income because long-term capital gain retained its 
special character in the hands of shareholders. 

In addition to long-term capital gain, ordinary income 
excluded those dividend distributions that were eligible 
for the 2 percent individual income tax credit and the $100 
exclusion from individual gross income because these 
distributions were considered as not having been made 
from current year earnings. 

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

Annual returns, or full-year returns, were returns 
representing twelve-month accounting periods. Included 
were calendar year returns ended December 1964 as well 
as noncalendar year returns with accounting periods 
ended during the months July through November 1964 and 
January through June 1965. 

Bad debts occurring during the year, or a reasonable 
addition to a reserve for bad debts, were allowable as a 
deduction under section 166 of the Code. Bad debt recov- 
eries were regarded as income if the specific charge-off 
method was used and were included in "other receipts." 
If the reserve for bad debts method was used bad debt re- 
coveries were charged against the bad debt reserve and 
were not included as income. 

In the case of banks and domestic building and loan 
associations, corporate or government debts evidenced 
by certain bonds which became worthless during the year 
were chargeable to bad debts under Code section 582. 
The bad debt deduction allowed these institutions was 
described under section 593 as the sum of amounts added 
to two bad debt reserves, one for losses on qualifying real 
property loans, and the otherfor all other losses, on non- 
qualifying loans. (Qualifying real property loans were 
defined, with certain exceptions, as loans secured by an 
Interest in improved real property or by real property 
which was to be improved out of proceeds of the loan.) 

Additions to the reserve for losses on nonqualifying 
loans were allowed so long as they were reasonable. 
However, additions to the reserve for losses on qualifying 
real property loans were, in general, limited to the larger 
of the following amounts: (1) 60 percent of taxable income, 
less the amount of the additions to the reserve for losses 
on nonqualifying loans, so long as this amount did not in- 
crease the bad debt reserve to more than 6 percent of 
qualifying loans outstanding, (2) up to 3 percent of quali- 
fying real property loans outstanding at the end of the tax- 
able year. The sum of the additions to both reserves could 
not exceed the amount by which 12 percent of deposits or 
withdrawable shares at the end of the year exceeded the 
sum of surplus, undivided profits, and reserves at the be- 
ginning of the year, unless the institution demonstrated a 
need for a larger addition. 



CORPORATION INCOME TAX RETURNS, 1964 



21 



Balance in protection against loss account of mutual in- 
surance companies filing Form 1120M at the end of their 
taxable year is discussed under "Income subject to tax." 

Business receipts were, in general, the gross operating 
receipts of the corporation reduced by the cost of re- 
turned goods and allowances. (See "Size of business re- 
ceipts.") 

Business receipts included rents reported as a princi- 
pal business income by real estate operators and by cer- 
tain types of manufacturing, public utility, and service 
corpxjrations. The latter corporations included manu- 
facturers that frequently rented products rather than sold 
them, such as data processing equipment; lessors of pub- 
lic 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 corporations treated excise and related taxes 
which were included in the sales price of their products 
as part of their gross receipts from sales; others re- 
ported their receipts after adjustment for these taxes. 
When treated as receipts, excise and related taxes were 
deducted on the tax return as part of the cost of goods 
sold or were included in the separately itemized deduc- 
tion for taxes paid. In any case, the receipts as reported 
by the taxpayer were included in the statistics. (See also 
"Cost of sales and operations.") 

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

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

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



tistics. Otherwise, business receipts for these companies 
were used as reported and included commissions and 
service fees. 

Calendar year returns were returns with full-year ac- 
counting periods ended December 1964. 

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

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

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

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

Concentrated risks deducted by mutual insurance com- 
panies filing Form 1120M is discussed under "Income 
subject to tax." 

Consolidated returns were income tax returns which 
contained the combined financial data of two or more 
corporations meeting the following requirements: (1) 
a common parent corporation owned at least 80 percent 
of the voting power of all classes of stock and at least 
80 percent of each class of nonvoting stock (except stock 
which was limited and preferred as to dividends) of at 
least one member of the group, and (2) these same pro- 
portions of stock of each other member of the group 
were owned within the group. 

The filing of a consolidated return constituted an elec- 
tion of group reporting, which, with certain exceptions, 
had to be followed in subsequent years. A consolidated 
return, filed by the common parent company, was treated 
as a unit, each classification being determined on the 
basis of the combined data of the affiliated group. Changes 
in the composition of an affiliated group, or a change in 
filing to or from a consolidated return basis, affect year 
to year comparability of the statistics. 

Repeal of the 2 percent additional tax imposed on con- 
solidated returns coupled with the restrictions placed on 
controlled groups by provisions of the Revenue Act of 
1964 made the filing of consolidated returns more ad- 
vantageous to many affiliated groups of corporations. 
However, corporations with accounting periods ended 
before December 1964 were not affected by the Act and 
may not have made the change to consolidated filing until 
1965. 

By law, the consolidated filing privilege could be granted 
to all affiliated domestic corporations connected through 
stock ownership with a common parent corporation except: 
(1) regulated investment companies, (2) real estate in- 



22 



CORPORATION INCOME TAX RETURNS, 1964 



vestment trusts, (3) corporations deriving a large per- 
centage of their gross income from sources within a 
United States possession, (4) insurance companies not 
affiliated with other insurance companies of the same 
type and therefore not taxed under the same provisions of 
the law, (5) corporations designated tax-exempt under 
Code section 501, and (6) China Trade Act corporations. 
Contributions or gifts to charitable, religious, educa- 
tional, and similar organizations were deductible under 
Code section 170. In general, the deduction was limited 
to 5 percent of net income computed without regard to this 
deduction. Prior to the enactment of the Revenue Act of 
1964 contributions in excess of the limitation were al- 
lowed to be carried forward to the 2 succeeding years. 
However, effective with contributions made in tax years 
beginning after December 31, 1961, the excess contribu- 
tions could be carried forward to the 5 succeeding years. 
The sum of the amounts carried forward and current year 
contributions could not exceed the limitation based on the 
current year net income. 

Cost of property used for investment credit was the 
total amount invested in certain depreciable assets, 
principally machinery and equipment with a useful life of 
4 years or more, that was reported in connection with 
the computation of the investment credit. Included were 
amounts reported for which the credit could not be 
claimed for 1964, either wholly or in part, because of 
the absence of income tax against which the credit was 
applied, or because of the limitations on the size of the 
allowable credit in any one year. Also included were 
amounts allocated by Small Business Corporations filing 
under Code section 1372, for use by their shareholders 
in computing their individual investment credits. 

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

Although corporations generally reported their invest- 
ments at cost, as a result of an amendment to the law 
included in the Revenue Act of 1964, most corporations 
claiming the investment credit for leased property used 
the fair market value instead. For a description of this 
1964 amendment, see the Changes in Law section of this 
report. 

Cost of sales and operations generally comprised 
the direct costs incurred by the corporation in pro- 
ducing 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 re- 
ceipts.") 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. Simi- 
larly, operating expenses for depreciation, depletion, 
amortization, rent of buildings or real estate, advertis- 
ing, contributions to pension plans, and contributions to 
other employee benefit plans, were transferred to their 
respective deduction categories when identified in cost of 
sales and operations schedules. 



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

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

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

Ded uction for dividends paid on certain public utility 
stock is discussed under Changes in Law, and under 
"Statutory special deductions." 

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

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

Depletion, a deduction allowable for the exhaustion of 
natural deposits or timber, could be based on cost, or, 
in the case of natural deposits, on a fixed percentage of 
gross income, less rents and royalties paid, from the 
depletable property. In the case of depletable property 
other than oil and gas wells, gross income from the 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. 

Comparability of the depletion statistics between 1963 
and 1964 was affected by the Revenue Act of 1964 which 
redefined the depletable base upon which oil and gas de- 
pletion deduction was claimed. See the Changes in Law 
section of this report. 

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

Depreciable assets, reported in the corporation's 
balance sheet, consisted of tangible property (such as 
buildings and equipment) which was used in the trade or 
business or held for the production of income and which 
had a useful life of one year or more. The statistics for 
depreciable assets exclude those intangible assets, 
patents, and copyrights for example, which were depreci- 



CORPORATION INCOME TAX RETURNS, 1964 



23 



able for tax purposes. The amounts shown as accumu- 
lated depreciation represent the portion of the assets 
that was written off in the current year as well as in prior 
years. 

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

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

Among the corporations reporting only a net amount 
of depreciable assets were many insurance carriers 
reporting balance sheet information in the format re- 
quired by State insurance regulations. This format 
usually provided for the reporting of only net depreciable 
assets and only the home and branch office buildings and 
equipment were included. Other real estate holdings of 
these corporations were reported as "other invest- 
ments." 

For the industrial group, Real estate (except lessors of 
real property other than buildings), the book value of land 
and buildings was included in "other investments," de- 
preciable assets, or land, depending upon the manner in 
which the corporation reported it. 

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

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

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

Depreciation deducted as a reasonable allowance for 
the exhaustion, wear, and tear, and obsolescence of 
business property was allowable under Code section 167. 
A deduction for depreciation was not allowable on inven- 
tories, or land apart from the physical improvements 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 de- 



ducted in each year of the useful life of the asset. The de- 
clining 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 permissible 
in the case of assets acquired after December 31, 1953. 

New standards which could be used to establish the 
reasonableness of the allowance were contained in Reve- 
nue Procedure 62-21. Essentially these standards estab- 
lished guidelines which substantially shortened the de- 
preciable life of the asset. As a result, corporations 
were allowed to claim larger amounts of depreciation on 
their income tax returns. 

Amounts shown as depreciation include any identifiable 
depreciation reported as an operating or manufacturing 
cost. Also included in the statistics are amounts deducted 
on leasehold improvements, patents, and copyrights, as 
well as small amounts of additional first-year (section 
179) depreciation. So-called amortization on station con- 
nections in the communications industry and of capital- 
ized film production costs in the motion picture industry 
were also included in the statistics. 

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

In those instances where a corporation reported one 
total for distributions to stockholders and did not 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 1964. Conversely, the statistics do include 
amounts previously taxed to stockholders but retained in 
the corporation until actually distributed in 1964. 

Dividend deductions in excess of net inconie are de- 
scribed under "Statutory special deductions" and "In- 
come subject to tax." 

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

The amounts shown may be somewhat understated since 
not all electing Small Business Corporations completed 
Form 1120-S, Schedule K, Shareholders Share of Income, 
from which the statistics were obtained. Because of in- 
consistent reporting in this schedule, the statistics for 
this item may not be directly related to the statistics for 
other items from this schedule. 

Dividends entitled to exclusion and credit were part of 
the total dividend distributions of Small Business Cor- 
porations for which an election had been made to be taxed 
through shareholders. The exclusion under Code section 
116 was increased by the Revenue Act of 1964 from a 



24 



CORPORATION INCOME TAX RETURNS. 1964 



maximum reduction of $50 to $100 in the dividend income 
taken into consideration by each individual (or fiduciary) 
shareholder in computing their gross income for tax 
purposes. In addition, the 1964 Act reduced the dividend 
credit allowed under Code section 34 to 2 percent of 
domestic dividends received during 1964, and eliminated 
the credit completely for all domestic dividends received 
after December 31, 1964. 

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

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

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

The amounts shown may be understated inasmuch as 
not all electing Small Business Corporations completed 
Form 1120-S, Schedule K, Shareholders Share of Income. 

Dividends paid to policyholders of mutual insurance 
companies filing Form 1120M is discussed under "Income 
subject to tax." 

Dividends received deduction is discussed under "Sta- 
tutory special deductions" and in the Changes in Law 
section of this report. 

Dividends received from domestic corporations repre- 
sented those recognized in computing the special deduction 
from net income for intercorporate dividends received. 
(See "Statutory special deductions" and the Changes in 
Law section of this report.) Domestic dividends not quali- 
fying for the deduction were treated as "other receipts," 
described under separate heading. The sources of divi- 
dends received by Small Business Corporations electing 
to be taxed through shareholders were not reported and 
all such dividends were treated as dividends from do- 
mestic corporations. 

Dividends received from foreign corporations repre- 
sented (1) distributions from current and accumulated 
earnings of companies incorporated in foreign countries, 
including so-called "minimum distributions" of Con- 
trolled Foreign Corporation current earnings made in lieu 
of a larger, constructive, distribution to the United States 
parent corporation, and (2) certain gains on the sale, ex- 
change, or redemption of Controlled Foreign Corporation 
stock. 

Also included in dividend incomewere the income taxes 
paid by foreign corporations incorporated in ' 'developed 
countries" (defined in Code section 955) on the earnings 
from which dividends were paid and for which the U. S. 
corporation claimed a foreign tax credit. This "gross- 
up" of foreign dividends was applicable under transitional 
rules to (1) dividends received from foreign corporations 
after December 31, 1964 and (2) dividends received from 
foreign corporations prior to January 1, 1965, to the ex- 
tent they were paid from earnings accumulated after 
December 31, 1962. 

Excluded from foreign dividends were the amounts only 
constructively received from foreign subsidiaries. These 
are described under ' 'Includable income of Controlled 
Foreign Corporations." 

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 
deduc'ion of ary negative amounts. 

Foreign tax credit, based on Code section 901, was the 
reduction from the gross amount of income tax liability 
(excluding tax from recomputing prior year investment 
credit) claimed by domestic corporations for income, war 
profits, excess profits, and like taxes, paid or accrued, or 
under certain conditions, deemed to have been paid under 
sections 902 ^nr" 960, to foreign countries or United States 
possessions. Income tax as shown in this report is before 
foreign tax credit unless otherwise stated. 

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

The credit was limited by law. Either an "overall" 
limitation or a "per country" limitation could be used. 
Under the "overall" limitation the total credit allowable 
for all foreign taxes could not exceed that proportion of 
the United States tax which the total taxable income from 
outside the United States bore to the corporation's total 
taxable income. In contrast, under the "per country" 
limitation the credit allowable for taxes imposed by any 
one foreign country could not exceed that proportion of 
the United States tax which taxable income from that coun- 
try bore to the corporation's total taxable income. 

Generally, income of all types from foreign sources 
could be combined for purposes of computing the foreign 
tax credit. However, there was an exception for certain 
interest income. The credit was computed separately for 
the taxes, on the interest and was computed on a "per 
country" basis, regardless of the limitation elected for 
the rest of the foreign income. 

Foreign taxes eligible for credit included amounts 
deemed paid by a domestic corporation through a foreign 
corporation in which the domestic corporation held at 
least a 10 percent voting stock interest and from which 
the domestic corporation received dividends during the 
year, or through a foreign subsidiary, 50 percent of whose 
voting stock interest was held by the foreign corporation, 
in which the domestic corporation held at least a 10 per- 
cent voting stock interest. In the latter situation, the for- 
eign subsidiary had to have paid dividends to the foreign 
corporation, which in turn had to have paid dividends to 
the domestic corporation during the tax year. The amount 
of foreign tax deemed paid by the domestic corporation 
in either case was equal to a proportion of the taxes paid 
by the foreign corporation or its subsidiary based on the 
rati9 of dividends paid out of accumulated profits by the 
foreign company to its total accumulated profits. Taxes 
deemed to have been paid, as a result of the Revenue Act 
of 1962, included amounts paid on certain income only 
constructively received from foreign sources. See the 
explanation of ' 'Dividends received from foreign cor- 
porations" and "Includable income of Controlled Foreign 
Corporations." 

Code section 904 provided for the carryback and carry- 
forward of foreign taxes which were in excess of the 
amount allowable as a credit for the current year. Such 
amounts could be carried back first to the 2 preceding 
taxable years and then forward to the 5 succeeding years. 
The amount of excess foreign taxes carried back for in- 
clusion in the recomputed prior-year foreign tax credit 
could not be shown on thecurrent-year income tax return 



CORPORATION INCOME TAX RETURNS, 1964 



25 



and is therefore not available in Statistics of Income. 
Amounts remaining after carryback were carried forward 
and to the extent they were within the limitation for 1964, 
they were reflected in the foreign tax credit statistics for 
1964. 

As a result of the carryback provisions of the law, the 
foreign tax credit statistics for 1964 cannot represent the 
final amounts credited against tax. Such an amount would 
have to reflect, in addition to the results of subsequent 
audit, the carryback of some foreign taxes from 1965 and 
1966. 

Form 1120-S returns are explained below under ' 'Small 
Business Corporation" returns. 

Gains under sections 1245 and 1250 and related infor- 
mation is discussed under "Net capital gains" and "Net 
gain or loss, noncapital assets." See also, "Gains from 
Disposition of Depreciable Realty" in Changes in Law 
section and discussion of "Dispositions of Property under 
code sections 1245, 1250, and 1231" in this report. 

Inactive corporation returns were defined as those 
showing no item of income or deduction. Returns were 
filed by inactive corporations in accordance with the regu- 
lation that a corporation in existence during any portion 
of a taxable year must file a return. Returns of inactive 
corporations are excluded from the basic tables, but the 
number ot these returns is shown in text table B and table 
32. 

Includable income of Controlled Foreign Corporations 
under Code section 951 represented constructive distribu- 
tions of certain undistributed earnings of foreign corpora- 
tions controlled by United States corporations. A corpora- 
tion was considered controlled if more than 50 percent of 
its voting stock was controlled by United States persons 
including corporations, each of which owned at least 10 
percent of such voting stock. 

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

Income from qualified investments in less developed 
countries, or from sales of United States exports, was 
specifically excluded from foreign base company income. 
Also, no constructive distribution of undistributed earn- 
ings was required if a certain minimum distribution of 
the earnings and profits of the Controlled Foreign Cor- 
porations was made. These minimum distributions were 
based on relationships of foreign and United States tax 
rates so that the combined tax of the Controlled Foreign 
Corporation approximated the United States rate. There- 
fore, the two-stage reduction in the United States tax 
rates by the 1964 Act reduced the necessary minimum 
distributions. See the Changes in Law section of this re- 
port and the statutory minimum distribution tables pro- 
vided by Code section 963, 

Foreign taxes paid or accrued on includable income 
of Controlled Foreign Corporations organized in ' 'devel- 



oped countries" (defined in Code section 955) for which a 
foreign tax credit was claimed, were considered to be part 
of the constructive distribution. This "gross up" of in- 
cludable income of "developed country" Controlled For- 
eign Corporations was applicable to (1) all income deemed 
received from the Controlled Foreign Corporation after 
December 31, 1964, and (2) income deemed received from 
the corporation to the extent that it was paid out of earn- 
ings and profits accumulated after December 31, 1962. 

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

For most corporations, income subject to tax consisted 
of net income less certain additional deductions sum- 
marized in this report as statutory special deductions. 
Exceptions to this general rule occur so that total net 
income minus statutory special deductions does not equal 
income subject to tax. For example, for life and a few 
mutual insurance companies income subject to tax was not 
derived from the amounts shown as net income. Special 
rules were also provided for regulated investment com- 
panies and real estate investment trusts. In some cases, 
the statutory special deductions for dividends received and 
for dividends paid on certain preferred stock of public 
utilities exceeded net income. For these returns, income 
subject to tax was reduced to zero and the excess of the 
two special deductions became the statutory loss for the 
year available for deduction purposes over the prescribed 
carryback and carryforward period. Other exceptions to 
the general rules may appear in the statistics because 
amounts were rounded to thousands of dollars in statistical 
processing, because of variations in reporting, and be- 
cause of certain deductions of limited applicability. Table 
10 shows how net income relates to income subject to tax. 

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

Income subject to tax statistics for 1964 are sum- 
marized in table K and described below: 

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

(1) Returns with regular tax were those without 
long-term capital gain subject to the maximum 25 per- 



26 



CORPORATION INCOME TAX RETURNS, 1964 



Table K. —INCOME SUBJECT TO TAX, 1964 







Number of 
taxable 

returns* 


Income 

( ThcusBnd 
dollar^} 


Income subject to tax 


Type of tax 


Total 
amount 

(TTtou sx>d 


Income 

taxed at 

normal tax 

and surtax 

rates 

( Thousand 
dollars) 


Net long- 
term 
capital 
gain taxed 
at 25 
percent^ 

(Thoussid 
dollars) 




(1) 


(2) 


13) 


(1) 


(5) 


Total returns 

With regular tax 

With alternative tax.. 

Form 1120, 1120-F, total.... 


646,247 

600,634 

45,613 

645,320 

599,910 
45,410 

584 

434 

150 

343 

290 
53 


27,827,772 

9,295,445 
18,532,327 

27,101,524 

8,688,288 
18,413,236 

715,596 

604,270 
111,326 

10,o52 

2,887 
7,765 


60,368,827 

21,722,836 
38,645,991 

58,885,501 

20,501,908 
38,383,593 

1,456,947 

1,212,872 
244,075 

26,379 

8,056 
18,323 


58,106,081 

21,722,836 
36,383,245 

56,666,441 

20,501,908 
36,164,533 

1,417,608 

1,212,872 
204,736 

22,032 

8,056 
13,976 


2,262,746 

2,262,746 

2,219,060 


With alternative tax 

Form 1120L, total 

With regular tax 

With alternative tax 

Form 112CM, total 


2,219,060 
39,339 

39,339 
4,347 


With regular tax 

With alternative tax 


4,347 



-Excludes 3,196 returns with only tax from recomputing prior year investment credit. 
^Excludes tax from recomputing prior year investment credit since this ajnount was 
not based on income subject to tax . 

^Excludes amounts taxed to certain investment companies . See text description . 



cent tax rate. Income subject to tax for these corpora- 
tions was generally net income minus statutory special 
deductions. 

However, the regular tax base applicable to regu- 
lated investment companies and real estate investment 
trusts was not defined as net income minus statutory 
special deductions. These companies were required to 
distribute most of their net income to shareholders for 
taxation. The regular statutory special deductions were 
denied them, but they were allowed a special deduction 
in determining income subject to tax for the amounts 
distributed or deemed distributed to shareholders. This 
special deduction is shown in table 10. Undistributed net 
long-term capital gain (reduced by net short-term capital 
loss) was taxed to the companies always at a rate of 25 
percent, while the balance of undistributed income was 
taxed at the regular normal tax and surtax rates. (Alter- 
native tax was not allowed.) Undistributed net long-term 
capital gain taxed at the 25 percent rate was not available 
on the tax return form and no attempt was made to obtain 
it from attached schedules for the statistics. Therefore, 
in a few cases tax may be shown without the related in- 
come subject to tax. 

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

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



gain, rather than net income minus statutory special 
deductions, was used as income subject to tax. This is 
evidenced in the table 10 statistics. 

As described in the Changes in Law section of this 
report, the Revenue Act of 1964 provided a two-step 
change in the income tax rates effective January 1, 1964 
and January 1, 1965, respectively. A corporation with a 
taxable year beginning before and ending after January 1, 
1964 or beginning before and ending after January 1, 
1965, could compute its tax using the alternative tax rate 
for one part of the year and the regular rate for the other 
part of the year if this resulted in a lower tax. For pur- 
poses of this report, corporations were tabulated as using 
alternative tax if this type of tax was used for any part of 
the year. 

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

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

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

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

The policyholders' surplus account was prescribed 
for stock life insurance companies. This account con- 
tained certain underwriting income which was nontaxable 
for the year in which it was earned. However, when with- 
drawn from this account and distributed to stockholders, 
the amounts subtracted were taxed regardless of whether 
or not the company had any other income subject to tax. 

Because of this provision it was possible for com- 
panies classified for the statistics as without net income 
to show income subject to tax and income tax. There 
were 8 such companies for 1964 with deficits totaling 
$4,1 million, but with income subject to tax of $1,6 million 
and income tax of $715 thousand. 

Some life insurance companies may not have been 
entirely familiar with all of the applicable tax provisions. 
As a result, there are some inconsistencies in the statis- 
tics for income subject to tax. 

When mutual savings banks filing on Form 1120 had 
life insurance departments, the banking and life insurance 
departments were taxed separately. For the statistics, 
data for the two departments were combined. The institu- 
tion as a whole may have had a deficit or statutory special 
deductions greater than net income and yet have been sub- 
ject to tax on the income of one department. For 1964, 
there were 8 mutual savings banks with deficits totaling 
$5.0 million, but with $86 thousand of income tax based 
on their life insurance operations. Income subject to tax 
and long-term capital gain taxed at 25 percent include 



CORPORATION INCOME TAX RETURNS, 1964 



27 



nontaxable as well as taxable portions of long-term capital 
gain if either the banking or the life insurance depart- 
ment was nontaxable. 

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

Mutual insurance companies other than life or 
marine insurance companies and other than mutual fire 
or flood insurance companies issuing perpetual policies 
or refundable single premium policies were taxed under 
separate provisions of the Code. Thus, most mutual and 
fire casualty insurance companies filed Form 1120M, 
reflecting these provisions. 

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

Taxable income for a mutual insurance company, in 
general, consisted of the net sum of: (1) statutory under- 
writing income (or loss), (2) subtractions from the pro- 
tection against loss (PAL) account, (3) taxable invest- 
ment income (or loss) and (4) any unused loss deduction 
for losses carried forward from 1963 (see "Statutory 
special deductions.") 

This net sum, except when reduced to zero as de- 
scribed below, was income subject to tax for those com- 
panies using section 821(a) provisions of the Code. Tax 
was imposed only on the investment income of certain 
small companies electing to be taxed under the provisions 
of section 821(c). Income subject to tax for these com- 
panies was based on taxable investment income with 
certain adjustments. 

For most companies taxed under section 821(a), un- 
derwriting income was, for the most part, earned premi- 
ums less insurance losses, allowable expenses, and divi- 
dends paid to policyholders (considered to be an adjust- 
ment of premiums rather than a true dividend paid). 
The "statutory" underwriting income which was a com- 
ponent of taxable income was underwriting income, but 
with two additional deductions. 

The first deduction from underwriting income was a 
special diminishing deduction for small companies, de- 
fined as companies with gross investment income (exclud- 
ing capital gains) and premiums of less than $1,100,000. 
The deduction was $6,000 for gross incomes up to 
$500,000, diminishing ratably to zero for gross income 
between $500,000 and $1,100,000. This deduction was 
allowable only against underwriting income for the current 
tax year and was taken before determining the deduction 
for protection against loss. 

The second deduction was that for protection against 
loss. Because mutual insurance companies do not have 
the invested capital framework that stock companies have 
to provide a financial cushion for extraordinary losses, 
they generally set aside a portion of underwriting income 
as a reserve for such losses. This portion was treated as 
a deduction from underwriting income and was set aside 
in a protection against loss (PAL) account. 

The deduction was, in general, equal to the sum of 1 
percent of insurance losses incurred during the year, plus 
25 percent of the underwriting gain, plus the deduction 



for concentrated risks claimed by companies insuring 
against loss from windstorm, hail, flood, earthquake, and 
similar hazards within one State or within a radius of 200 
miles. 

Subtractions were made from the PAL account to 
meet certain losses and to return to taxable income 
amounts which earlier had been set aside from under- 
writing income for the allowable tax-deferment period, 
generally 5 years. Tax was also imposed on amounts in 
excess of a prescribed limitation on the size of this 
reserve account. 

Taxable investment income (or investment loss) con- 
sisted, in the main, of net investment income (or loss) 
including net capital gains, minus the capital gains rea- 
lized that were used to pay off abnormal losses or to pay 
dividends to policyholders and minus the statutory special 
deduction for dividends received. 

The mutual insurance company tax rates were similar 
to those imposed on corporations in general, differing only 
by the modification needed to effect the adjustment for 
small companies described below. 

If such companies had less than $12,000 of taxable 
income from underwriting and investment sources, a 
diminishing adjustment of $6,000 to taxable income was 
effected through a modification of the tax rates and did 
not affect income subject to tax except that no amount was 
tabulated for returns made nontaxable by this adjustment. 
However, for all other companies with the adjustment, the 
income subject to tax before adjustment was used for the 
statistics. 

An exemption from tax on underwriting income could 
be elected by companies under section 821(c). These com- 
panies had gross investment income (excluding capital 
gains) and premiums of less than $500,000 and no re- 
serve accumulated in the PAL account. Tax was imposed 
only on investment income. A diminishing adjustment of 
$3,000 vanishing at $6,000 of taxable investment was pro- 
vided through amodificationof the tax rates, making these 
companies nontaxable if taxable investment income was 
$3,000 or less. If the gross investment and premium in- 
come was less than $250,000, the tax otherwise due was 
further reduced using a special ratio. However, these 
companies could elect to be taxed under the general 
mutual insurance company provisions in order to deduct 
losses or receive other benefits. 

A few returns included in the statistics were filed 
under provisions in effect before amendment by the Reve- 
nue Act of 1962. Income subject to tax for some of these 
returns was net investment income, including capital 
gains, minus the statutory special deduction for dividends 
received. For other returns, income subject to tax was 
defined as gross income (net premiums minus dividends 
paid to policyholders, plus gross investment income ex- 
cept capital gains) and was taxed, for the most part, at 
a special rate of 1 percent. For most of these returns, 
the tax base actually used depended upon which one re- 
sulted in the larger tax. 

Returns with regular or alternative tax were defined 
the same as for other corporations. As with other cor- 
porations it was possible for net long-term capital gain 
to exceed the regularly defined taxable income, yet 
produce the lower tax based on the 25 percent capital 
gains tax rate. In such cases, the larger capital gain was 
used in place of the regularly defined taxable income for 



332-837 O - 69 - 3 



28 



CORPORATION INCOME TAX RETURNS, 1964 



the income subject to tax statistics, although separate 
statistics are also presented for the mutual insurance 
company taxable income in table 17, 

Income tax was the gross amount of tax liability before 
deducting the investment and foreign tax credits. The 
amount shown includes the tax from recomputing prior 
year investment credit. It does not reflect any adjust- 
ments to the tax liability such as those resulting from 
(1) recomputation of 1964 taxable income to reflect the 
carryback of the net operating losses of certain future 
years, (2) reduction of income tax by investment and 
foreign tax credits recomputed to take account of the 
carryback of unused investment credit and foreign taxes 
of certain future years, (3) audit examinations and other 
enforcement activities and (4) uncollectible taxes. The 
statistics presented therefore differ somewhat from the 
actual income tax collections and the final income tax 
liability of corporations for 1964. 

In general, the income tax consisted of (1) normal tax 
on total taxable income, plus (2) surtax on taxable in- 
come in excess of $25,000, or (3) alternative tax com- 
prising 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 income. 

The normal tax and surtax rates were redefined by the 
Revenue Act of 1964, and special taxing provisions were 
added for controlled groups of corporations. These 
amendments to the Internal Revenue Cods are discussed 
in the Changes in Law section of this report. 

Alternative tax was used only if it was less than the 
normal tax and surtax on total taxable income. It was 
not available to regulated investment companies or real 
estate investment trusts. These companies were subject 
to a tax of 25 percent on taxable long-term capital gains 
(in addition to normal tax and surtax on other taxable 
income) whether or not it resulted in a tax lower than 
regular tax and whether or not the company had net 
income. 

Income tax information provided inother Treasury De- 
partment publications such as the Annual Report of the 
Secretary of Treasury on the State of the Finances, the 
Annual Report of the Commissioner of Internal Revenue, 
and Federal Tax Collections are not strictly comparable 
to the statistics provided in this report for corporation 
returns with accounting periods ended July 1964 through 
June 1965. This is mainly because of factors such as 
those mentioned above and because of differences in the 
time periods covered and the distinction between the re- 
ported income tax liability based on income for the period 
and the actual income tax collections for the year. 

Income taxed through shareholders (Form 1120-S) is 
described under "Small Business Corporations" and 
"Net income or deficit." 

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

Year-to-year changes in the classification of specific 
corporations could have resulted from mergers and 
other changes in organization or from the privilege of 



filing consolidated returns as well as from a change in 
the principal source of business receipts. 

The industry groupings conform with the Standard 
Enterprise Classification issued by the Office of Statisti- 
cal Standards, Bureau of the Budget, Executive Office of 
the President. The structure of the classification follows 
closely along the lines of the Standard Industrial Classi- 
fication, which was designed as a means of classifying 
separate establishments rather than the companies of 
which establishments were part. As inprior years, some 
departures from the classification system were made for 
Statistics of Income for the finance industries in order to 
reflect particular provisions of the Internal Revenue Code. 

More detailed statistics are available in the Source 
Book of Statistics of Income- -1964, for the industries 
shown in Table 1 of this report. Requests for additional 
information on the Source Book should be addressed to the 
Director, Statistics Division, Internal Revenue Service, 
Washington, D. C. 20224. 

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

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

Interest on obligations of a State, United States posses- 
sion, 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. 

For 1964, any interest still reported on United States 
savings bonds and Treasury bonds owned in excess of the 
principal amount of $5,000, issuedprior toMarch 1, 1941, 
or on obligations of instrumentalities of the United States 
issued prior to March 1, 1941, was included in interest on 
United States obligations. This interest, which was subject 
to surtax only, was shown separately in previous years. 

Amounts shown are less amortizable bond premium. 

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

Interest was stated as part of the payment made on 
certain installment contracts and is, therefore, reflected 
in the statistics. But when an installment contract did not 
specifically provide for an interest payment, or when an 
interest rate was deemed to be unreasonably low, the 
Revenue Act of 1964 required that a specified proportion 
of the payment be treated as interest paid. For fur- 
ther information about unstated interest, see Changes in 
Law section, and also the explanation of "Other interest." 

Inventories, as shown in the corporation return balance 
sheet, included such items as raw materials, finished 
and partially finished goods, merchandise on hand or 
in transit, and growing crops reported as assets by 
agricultural concerns. Amounts reported on noncon- 



CORPORATION INCOME TAX RETURNS, 1964 



29 



solidated returns by investment and holding companies 
(other than operating holding companies), security and 
commodity brokers, dealers and exchanges, and real 
estate developers and operative builders, were included 
in "other investments." 

Investment credit was the reduction, after limitations, 
of income tax allowed corporations based on their invest- 
ments in certain depreciable property. Although income 
tax included amounts from recomputing prior year in- 
vestment credit, the current year credit could not be ap- 
plied against this amount. In general, the credit before 
limitations (see "Tentative investment credit") was equal 
to 7 percent of "qualified investment" (see "Investment 
qualified for credit"), an amount derived from the cost of 
the property and designed to give weight to investments 
in longer-lived assets. Income tax (excluding tax from 
recomputing prior year investment credit) against which 
the credit was applied was first reduced by foreign tax 
credit. If the amount of tax remaining was more than 
$25,000, the credit could not exceed $25,000 plus 25 per- 
cent of tax over $25,000. Other limitations applied to 
affiliated corporations, cooperatives, certain banking and 
savings institutions, and investment companies, as well as 
to investments in public utility property and used property. 

Property purchased and eligible for the credit was: 
(1) tangible personal property, (2) other tangible property 
(except buildings and their structural components), if it 
was used as an integral part of manufacturing or produc- 
tion, or was used in furnishing transportation, communi- 
cations, electrical energy, gas, water, or sewage disposal 
services, or constituted a research or storage facility 
used in connection with any of these activities, and (3) 
elevators and escalators constructed or acquired by the 
corporation after June 30, 1963 and placed in service 
after that date. However, property with a useful life of 
less than four years was not eligible for the investment 
credit, and used property was further limited in that it 
could not exceed $50,000. Also ineligible for investment 
credit was (1) certain property used predominantly out- 
side the United States, (2) property used for lodging, (3) 
property used by certain tax-exempt corporations, (4) 
property leased to or owned by governmental units, and 
(5) property consisting of livestock. Unless otherwise 
indicated income tax is before investment credit. 

Summary statistics for the various components of the 
investment credit are shown in table L, Also included 

Table L.— ACTIVE CORPORATION RETURNS: INVESTMENT CREDIT ITEMS 

FOR MANUFACTURING AND PUBLIC UTILITY CORPORATIONS. 1964 



Cost of property used for investment 

credit... .,. thousand dollars, 

Other than Form 

ia20-S do 

Form 1120-S do 

Investment qualified for 
credit.... do 

Total credit available do 

Tentative investment 

credit .do 

Investment credit cariy- 

forward do 

Investment credit do 

Percent of total credit 
used 

Unused investment 
credit thousand dollars 



All 
industrial 
divisions 



Ci) 



32,660,793 



32,216,852 
i43,9ill 



23,886,194 

2,274,772 

1,698,691 

576,081 

1,318,502 

58.0 

957,256 



MaiiuTac- 
turing 



(2) 



13,535,180 



13,425,235 
109,945 



12,139,469 

1,067,090 

843,092 

223,998 

685,088 



382,402 



Public 
utilities 



(3) 



12,334,789 



12,284,675 
50,114 



11,705,731 
734,241 
527,982 
206,259 
396,343 

54.0 



(4) 



6,790,824 



6,505,942 
283,882 



5,040,994 
473,441 
327,617 
145,824 
237,071 

50.1 

236,860 



are statistics for the manufacturing and public utilities 
industrial divisions which account for most of the invest- 
ment credit claimed for tax year 1964. 

Investment credit carryforward represented that part 
of the prior-year tentative credit which could not be 
applied against income tax because: (1) it exceeded 
income tax, or (2) it exceeded the limitations based 
on the size of income tax, or (3) there was no income tax 
against which it could be used. The law provided that the 
unused credit could be carried back to the 3 preceding 
taxable years (but not to years ended before January 1, 
1962) and the balance which was still unused then could 
be carried forward to the 5 succeeding taxable years in 
chronological order. The amount carried either back or 
forward could not exceed the applicable limitation on the 
credit based on thesizeof taxfor the year. For a discus- 
sion of this limitation, see the explanation of "Investment 
credit." 

The amount shown in the statistics represents the 
amounts carried forward primarily from 1963 and 1962, 
and to a much lesser extent from the 1961 accounting 
periods ended January through June 1962. Unused credits 
accumulated after 1964 and carried back to this year were 
not reportable on the current year return as filed and 
therefore are not reflected in the statistics. 

Investment qualified. for credit was a prescribed pro- 
portion of the cost of property having a useful life 
of 4 years or more and otherwise eligible for the invest- 
ment credit. Qualified investment took into account pur- 
chases of new property and to a limited extent, purchases 
of used property. The cost of used property taken into 
account could not exceed $50,000. For corporations in 
general, qualified investment equaled the sum of the full 
amount invested in property with a useful life of at least 
8 years, two-thirds of the amount invested in property 
with a useful life of at least 6 years but less than 8 years, 
and one-third of the amount invested in property with a 
useful life of at least 4 years but less than 6 years. 

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

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

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

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



30 



CORPORATION INCOME TAX RETURNS, 1964 



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. 

Members of controlled groups and controlled group 
members are defined in the Changes in Law section. 

Money distributed as dividends out of earnings and prof- 
its of the tax year to shareholders of Small Business Cor- 
porations for which an election was made to be taxed 
through shareholders represented the actual cash dis- 
tributions out of net income as computed under provisions 
of the Internal Revenue Code, as well as out of earnings 
that were in excess of net income, such as from tax- 
exempt interest on State and local Government obliga- 
tions and from the excess of percentage depletion allowed 
for tax purposes, over cost depletion. Excluded were 
distributions of previously taxed income, payments made 
in exchange for stock or in discharge of an obligation, 
and distributions of property other than money in satis- 
faction of a dividend declared in money. Accordingly, 
this item was equal to or less than total dividend distri- 
butions of these corporations inasmuch as these distri- 
butions included amounts paid in property other than 
money. This is not always apparent from the statistics, 
however, because reporting on Form 1120-S, Schedule 
K of Shareholders' Share of Income was not always 
consistent. 

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

Special effort was made for 1964 to identify any deposits 
and withdrawable shares of banks and savings institutions 
when they were included in mortgages, notes, and bonds 
payable. When identified these amounts were transferred 
to "other current liabilities." Inprior years such efforts 
were limited to the largest institutions. 

Multiple surtax exemptions were allowed the members 
of a controlled group which had elected under section 
1562 of the Internal Revenue Code (see Changes in Law) 
to each take a separate $25,000 surtax exemption. For 
this election each member was required to pay an addi- 
tional tax of 6 percent of the first $25,000 of its taxable 
income. (See "Additional tax for multiple surtax exemp- 
tions.") 

Mutual insurance company taxable income, in contrast 
to income subject to tax, is discussed under "Income 
subject to tax." 

Net capital gains represented the excess of gains over 
losses, principally from the sales or exchanges of capi- 
tal assets. Gains and losses were short-term (if the 
asset was held for 6 months or less) or long-term (if the 
asset was held for more than 6 months). For tax purposes, 
corporations were required to reduce net short-term 
gains by any net long-term losses, and net long-term 
gains by any short-term losses. The resulting net gains 
are shown in the statistics, 

A net short-term gain was taxed as ordinary income. 
But a net long-term gain was taxed at a maximum tax 



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

Code section 1221 defined the "capital assets" to which 
this special treatment applied as all property held by the 
corporation except (1) stock in trade, or property of a 
kind includable in inventories, (2) property held for sale 
to customers in the ordinarycourseof business, (3) notes 
and accounts receivable acquired in the ordinary course 
of business, (4) certain short-term Government obliga- 
tions sold at a discount, (5) depreciable property used in 
the trade or business, (6) real property used in the trade 
or business, and (7) certain copyrights, literary and musi- 
cal compositions or similar property, (8) certain gains 
on the sale or exchange of patents, inventions or designs, 
secret formulas or processes, or similar property rights 
by a domestic corporation to its more than 50 percent 
owned Controlled Foreign Corporation, and (9) certain 
sales, exchanges, or redemptions of Controlled Foreign 
Corporation stock. (See "Dividends received from foreign 
corporations.") 

But net gains from dispositions of some of the property 
types specifically excluded from the definition of capital 
assets under section 1221, could receive capital gains 
treatment under special conditions set forth in Code 
section 1231. Gains and losses from these transactions 
had to be aggregated first. If the overall result was a 
net gain, it was included in the computation of net long- 
term capital gain. But if the overall result was a net 
loss, it was included in the computation of net gain or 
loss from sales of property other than capital assets. 
Thus, a net gain under section 1231 could receive the 
more beneficial treatment of a long-term capital gain 
taxable at a maximum rate of only 25 percent, while a 
net loss under section 1231 received the more beneficial 
treatment as an ordinary loss fully deductible against all 
types of income and not just against capital gain income. 

The types of property (or transactions) to which sec- 
tion 1231 applied were (1) real and depreciable property 
used in the trade or business, held for more than 6 
months, and not includable in inventory or held for sale 
in the ordinary course of business; (2) timber cut by the 
taxpayer during the year if owned or held under contract 
to cut, for 6 months before the beginning of the taxable 
year, and if an election was made under section 631, to 
treat the cutting as a sale or exchange of property used 
in trade or business; (3) domestic iron ore as a result 
of the Revenue Act of 1964, or timber or coal, held for 
more than 6 months, if disposed of under a royalty 
contract whereby the owner retained an economic in- 
terest in the property, so that under section 631, the net 
gain or loss on the royalty income was treated as a net 
gain or loss on a sale or exchange of property used in 
trade or business; (4) unharvested crops disposed of with 
the land used in the business of farming if the land was 
held for more than 6 months; and (5) livestock, except 
poultry, held for drafting, breeding, or dairying purposes, 
and held for 12 months or more. 

The computation of net gain or loss under section 1231 
was affected by changes in law enacted in the Revenue 
Acts of 1962 and 1964 that limited the amount of gain 



CORPORATION INCOME TAX RETURNS, 1964 



31 



eligible for capital gains treatment in the case of de- 
preciable property dispositions. Because of Code sec- 
tion 1245 added by the 1962 Act, eligible gain for most 
depreciable property other than certain realty, was 
based on the amount of depreciation allowed prior to 
January 1, 1962, Because of Code section 1250 added 
by the 1964 Act, eligible gain for certain depreciable 
realty was based on the amount of depreciation allowed 
prior to January 1, 1963, as well as on the method used 
to compute depreciation after this date and the length of 
time the property was held from the time it was acquired 
until the time it was disposed of. Neither of these changes 
in law had any effect on the treatment under section 1231 
of losses resulting from disposition of such depreciable 
property. For a description of the depreciable property 
to which sections 1245 and 1250 applied, seethe explana- 
tion of "Net gain or loss, noncapital assets." 

Net gain or loss under section 1231 was also defined to 
include gains and losses from involuntary conversions not 
only of the property types or transactions otherwise cov- 
ered by section 1231, but also of the capital assets de- 
fined in section 1221, but only if they were held for more 
than 6 months. Such involuntary conversions resulted 
from theft, seizure, destruction, requisition, and con- 
demnation. But if losses resulting from involuntary con- 
versions by theft, or from fire, storm, shipwreck or 
other casualty, were uninsured, they were excluded from 
the section 1231 computation and were fully deductible, 
instead, as ordinary losses and included in the statistics 
for "other deductions." 

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

Net gain or loss, noncapital assets was the net gain or 
loss from sale or exchange of: (1) certain depreciable 
and real property used in trade or business; (2) accounts 
and notes receivable acquired in the ordinary course of 
business for services rendered or from sale of property 
includable in inventory or ordinarily held for sale; (3) 
Government obligations issued on or afterMarch 1, 1941, 
on a discount basis and payable without interest at a fixed 
maturity date not exceeding 1 year from date of issue; 
(4) certain copyrights, literary, musical, or artistic 
compositions or similar properties, (5) securities by 
dealers, and (6) certain patents, inventions or designs, 
secret formulas or processes, and similar property 
rights by a domestic corporation and its more than 50 
percent owned Controlled Foreign Corporation. 

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



The amount of gains, (though not losses), on dispositions 
of most depreciable property includable in the computa- 
tion of net gain or loss under section 1231, was reduced 
as a result of sections 1245and 1250, added to the Internal 
Revenue Code by Revenue Acts of 1962 and 1964. To the 
extent the amount eligible for capital gains treatment was 
thereby reduced, the amount included in the computation 
of net gain or loss, noncapital assets was increased. 

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

The depreciable property to which section 1250 ap- 
plied was real property not already covered by section 
1 245. In general, this property consisted of buildings or 
its structural components in the case of tangible prop- 
erty, or represented leaseholds of land, in the case of 
intangible property. 

The amount of gain on dispositions of depreciable 
property under sections 1245 and 1250, treated as or- 
dinary income and included in the computation of net 
gain or loss, noncapital assets, generally depended 
upon the amount of depreciation claimed on the asset 
after a certain date, prior to its disposition, although 
other factors were also considered in the case of section 
1250 dispositions. 

Under section 1245, the amount of gain treated as ordi- 
nary income, was based on the depreciation (or amorti- 
zation in the case of emergency facilities), allowed or 
allowable after December 31, 1961. This "depreciation 
recapture" applied to dispositions of property made 
during taxable years beginning after December 31, 1962. 

Under section 1250, the amount of gain treated as or- 
dinary gain was based, in general, on the depreciation 
allowed or allowable after December 31, 1963. But this 
"depreciation recapture" was further qualified so that if 
the property was held for more than 1 year before it 
was disposed of, ordinary gain was reduced to the dif- 
ference between the depreciation computed under some 
accelerated method, and the depreciation computed as- 
suming the straight line method. If the property was 
held for more than 20 months, the "recapture" was fur- 
ther reduced to a proportion of this difference until, 
when the property was held for 10 years, the "recapture" 
as ordinary gain was not applicable at all. 

For additional information about the provisions of sec- 
tion 1250, see the Changes in Law section. See also, 
"Net capital gain," in the Explanation of Terms. 

Finally, with respect to the statistics for net gain or 
loss, noncapital assets, two assumptions were made. The 
first assumption had to do with sales of securities by se- 
curity and commodity brokers, dealers, and exchanges, or 
sales of real estate by real estate subdividers, develop- 
ers, and operative builders. If these transactions were 
reflected in business receipts and cost of goods sold in 



32 



CORPORATION INCOME TAX RETURNS, 1964 



the tax return, instead of in net gain or loss, noncapital 
assets, the resulting profit or loss on the transaction, 
representing the difference between the receipts and the 
cost of the sale, was transferred to the statistics for net 
gain or loss, noncapital assets, but only if the cost of the 
sale was more than 50 percent of the receipts. The sta- 
tistics for business receipts and cost of sales were then 
adjusted accordingly. The second assumption had to do 
with returns where no distinction was made or could be 
made between sales or exchanges of capital assets and 
sales or exchanges of other property. In such cases the 
reported amount was included in the statistics for net 
gain or loss, noncapital assets. 

Net gain or loss under section 1231 and related statis- 
tics are discussed under "Net capital gains" and "Net 
gain or loss, noncapital assets." See also, "Dispositions 
of Property under sections 1245, 1250, and 1231" in this 
report. For information on the effect of the Revenue Act 
of 1964 upon section 1231 net gain or loss, see "Iron Ore 
Royalties" and "Gains from Disposition of Depreciable 
Realty" in the Changes in Law section. 

Net income or deficit was the difference between gross 
taxable receipts and the ordinary and necessary business 
deductions allowed by the Code. Net income, also reflected 
certain income constructively received from foreign 
sources. For additional information about this foreign 
income, see the explanations of "Dividends received from 
foreign corporations" and "Includable income of Con- 
trolled Foreign Corporations." 

Net income is generally larger than income subject to 
tax because the net income of Small Business Corpora- 
tions electing to be taxed through shareholders is ex- 
cluded from income subject to tax and also because cer- 
tain statutory special deductions from net income were 
allowed most corporations in computing their income 
subject to tax. Additional information and statistics that 
explain some of the difference between net income and 
income subject to tax is described in the text of this 
report. 

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

In general, for mutual insurance companies net income 
was the sum of the net investment income or loss, the 
statutory underwriting income or loss, and the subtrac- 
tions from the Protection Against Loss (PAL) account. 
Thus net income reflects not only the ordinary business 
deductions but also the statutory deductions from under- 
writing income allowed only to these mutual insurance 
companies. It also reflects the additions (if any) to tax- 
able income of amounts previously deferred from taxation 
in the PAL account. The statutory special deduction for 
dividends received, allowed corporations generally, was 
not subtracted in determining net income. Statutory de- 
ductions from underwriting income and subtractions from 
the PAL account are described in the return form and in- 
structions at the end of this repxirt, and in Code sections 
823(c) and 824. (See also, "Income subject to tax.") 



Net income for some small mutual insurance companies 
reporting under Code section 821(c) was net investment 
income only. Theprovisionsof the section were applicable 
only to companies with income from investments (other 
than capital gains) and premiums of less than $500,000, 
and with no reserve in the PAL account. The provision 
was elective and companies using this option were not 
required to report underwriting income. 

Net income (or deficit) per books of account differs 
from net income (or deficit) per Internal Revenue Code 
for reasons among which are the following: 

(1) Depreciation- -Differences due to depreciation 
result chiefly from the definition of the base used for 
depreciation and from the adoption of useful lives and 
depreciation methods for tax purposes that vary from the 
lives and methods used for book purposes. Tax depreci- 
ation is applicable only to assets with a limited useful 
life (of at least one year). This would apply to most 
tangible assets (except land) and also to certain intangible 
assets such as patents. Among the intangible assets not 
depreciable for tax purposes, though sometimes consid- 
ered depreciable for book purposes, is good will. 

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

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

(2) Depletion- -Differences due to depletion are con- 
fined, for the most part, to those corporations with ex- 
tractive operations. Many corporations use percentage 
depletion for their income tax returns, and cost depletion 
(or no depletion at all) for their books. In contrast to 
depreciation, where the differences may or may not be 
temporary, the differences between the book and tax 
treatment of depletion lead to permanent differences 
between the two net income figures. For additional in- 
formation about depletion, both percentage and cost, see 
the Explanation of Terms. 

(3) Installment sales and construction contracts -- 
Profit on installment sales in retail trade operations is 
another major example where tax and book treatment 
diverge. Profits are accrued on the corporation's books 
for the year in which the sale is recorded. However, they 
are reported for tax purposes only as they are collected 
over the term of the agreement. Resulting differences in 



CORPORATION INCOME TAX RETURNS, 1964 



33 



profits for any one year are eventually evened out over 
a period of time. 

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

(4) Bad debt losses- -With respect to bad debts, a 
taxpayer may use the specific charge off method for tax 
purposes whereby the bad debt is written off in the year 
its worthlessness is established. But for commercial 
accounting, a reserve method may be used whereby the 
addition to a reserve is the deduction for the year. The 
reverse situation is also applicable. Of course, the amount 
actually deducted by either method can also vary and in 
the case of banking and savings institutions the law actu- 
ally limits the size of the bad debt deduction. It also re- 
quires that these institutions treat losses on the worth- 
lessness of securities as bad debt losses. For other cor- 
porations, such losses are subject to the special capital 
gain and loss provisions of the law instead. 

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

(6) Deferred compensation plans --Methods of ac- 
counting for the cost of pension and other deferred com- 
pensation plans may vary from company to company. In 
addition, the cost of such plans is usually deductible for 
tax purposes for the year when the employer makes a 
contribution to the fund. Any departure from this cash 
basis for general accounting purposes leads to differences 
between tax and book net income. Differences can also re- 
sult when an employee's right to compensation is revo- 
cable. When this applies, the deduction for tax purposes 
is allowed when the employee is paid rather than when the 
employer contribution is made. Special limitations on the 
amount deductible for tax purposes are mentioned below. 

(7) Inventories--Inventory practices can also differ 
as between book and tax accounting. Not all inventory 
valuation methods are recognized for tax purposes. For 
example, use of a constant price or nominal value for 
so-called normal qualities of goods in stock or deducting 
from inventories a reserve for price changes or an esti- 
mate for depreciation of inventory value are not accept- 
able under the Internal Revenue Code. In other cases 
variations are related to more fundamental questions 
such as how writedowns are applied or how cost or mar- 
ket values are assigned. Also, inventories of items such 
as aging tobacco or liquor may differ depending on whether 
they are intended for sale during the current year. 

(8) Dividend income--With respect to other items, 
dividends are included in tax net income only when re- 
ceived. No provision is made for accruing them. There- 
fore, if income shown on a parent corporation's books 
represents undistributed profits of subsidiaries or divi- 



dends declared but not yet received, it is not recognized 
for tax purposes until an actual distribution is made. 

(9) Basis of property- -The basis upon which depre- 
ciation and gain or loss on property dispositions are com- 
puted has a profound effect on their size, which obviously 
effects net income. The concept "basis" represents the 
accounting value at which property is carried either for 
book or tax purposes. But the distinctions made in tax 
accounting in defining basis have no parallel in general 
accounting. 

For tax purposes basis is ordinarily cost, adjusted 
for subsequent capital expenditures and for depreciation 
(or depletion). Basis is thus affected by the method of 
depreciation (or depletion). In addition it is also affected 
by the manner in which the property is acquired (transfer 
from a stockholder or related corporation, or through 
reorganization, liquidation, or merger; trade-in; involun- 
tary conversion; or, donation). Inmany cases, the original 
basis in the hands of the taxpayer is the one carried over 
from the transferor, though perhaps with certain adjust- 
ments. This is known as "substituted basis." When con- 
ditions require use of substituted basis, tax law permits 
the property to be disposed of without immediate recog- 
nition of gain or loss. When this happens, recognition is 
postponed until some future event. For example, the gain 
postponed when property was sold by one related corpora- 
tion to another is recognized when the property is later 
resold to an unrelated taxpayer. Thus, with few excep- 
tions, gains and losses must enter into the computation of 
tax net income, if not immediately then eventually. 

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

(10) Recognition or nonrecognition of income and 
deductions- -Additional differences between book and tax 
net income are caused by nonrecognition under tax law of 
certain income and deduction items that are reflected in 
book net income, and, conversely, the recognition for tax 
purposes of certain income and deduction items that are 
not reflected in book net income. 

Examples of items not recognized under the Internal 
Revenue Code are: (1) with respect to income--(a) tax- 
exempt interest on State and local Government obliga- 
tions- -a major reason for differences between book and 
tax net income in the finance industries- -and (b) pro- 
ceeds received on life insurance policies, and (2) with 
respect to deductions (or losses)- -(a) foreign taxes paid 
or accrued (when a foreign tax credit is elected on the 
income tax return), (b) interest paid to purchase or 
carry tax-exempt interest obligations, (c) lobbying ex- 
penses, political contributions, as well as other donations 
not qualifying as "charitable contributions" under Code 
section 170, (d) insurance premiums paid on the life of an 
employee where the corporation is the beneficiary, (e) 



34 



CORPORATION INCOME TAX RETURNS, 1964 



fines, penalties, and illegal payments, (f) losses on trans- 
actions between related corporations, and (g) taxes such 
as the Federal income tax and taxes assessed against 
local benefits. The treatment of Federal income taxes 
is described below. 

Examples of items not recognized in books of ac- 
count are: (1) with respect to income--(a) constructively 
received income of Controlled Foreign Corporations (if 
not subsequently remitted as dividends), as well as the 
foreign taxes deemed paid, either on these constructive 
receipts or on dividends remitted from abroad, that are 
included in taxable income, (b) certain unusual, non- 
operating or nonrecurring items omitted from book in- 
come and credited directly to earned surplus, and (2) 
with respect to deductions (or losses)--the expensing for 
tax purposes of certain unusual, nonoperating or nonre- 
curring items omitted from book income and charged 
directly to earned surplus. 

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

Federal income taxes, obviously, are not deductible 
for tax purposes. For general accounting purposes, they 
represent just one more type of business expense and are 
therefore deducted in computing net income per books. 
For comparability, the table 9 statistics for net income 
per Internal Revenue Code are presented after income 
tax. Even so, the amount of tax in each case is usually 
not the same. 

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

(II) Foreign income and consolidated reporting- - 
Treatment of foreign subsidiary profits and consolidated 
reporting both have a bearing on the difference between 
book and tax profits. For tax reporting purposes, foreign 
subsidiary profits aregenerally excluded from net income 
until remitted, usually as a dividend, although beginning 
with 1963 certain undistributed profits from "developed 



countries" are included. (See "Includable income of Con- 
trolled Foreign Corporations.") For book reporting pur- 
poses though, especially in recent years, foreign profits 
may be reflected in net income even if unremitted as long 
as the funds are available for repatriation. Actual prac- 
tice in this respect may vary from company to company. 
Appropriate provision can also be made on the books for 
known losses. 

Differing treatment of foreign income also has tim- 
ing implications. If undistributed foreign profits are in- 
cluded currently in book profits, actual distributions later 
on can cause the tax figure to exceed the amount shown on 
the books if the distribution exceeds the current undis- 
tributed profits. While the difference in treating foreign 
profits is essentially one of timing, the "gross-up" of 
foreign taxes on both foreign dividends and foreign income 
constructively received causes a permanent difference 
between the two net income figures. "Gross-up" is 
treated as income only for tax purposes (to compensate 
for allowing the foreign tax credit); for book purposes it 
is treated as a deduction. 

Although the degree and principles of consolidation 
also may vary from company to company, groups of re- 
lated corporations generally report on a consolidated 
basis for financial purposes and the consolidated entity 
may or may not include foreign subsidiaries. When in- 
cluded, the question of whether profits have actually been 
remitted becomes irrelevant. For tax reporting purposes 
though, separate tax returns are usually filed for each re- 
lated corporation. When consolidated returns are filed the 
principles for membership in an affiliated group are 
fixed by law and are, perhaps, more narrowly defined. 
Moreover, foreign subsidiaries, with only two minor ex- 
ceptions, are excluded from consolidated returns. 

With respect to the table 9 statistics on net income 
per books and per Internal Revenue Code, these differ- 
ences have only a limited effect chiefly because corpora- 
tions use the same reporting units in reconciling their 
book and tax profits. Therefore, the statistics for net in- 
come per books of account are on the same, generally 
nonconsolidated, basis as the statistics for net income per 
Internal Revenue Code, As a result, book net income for 
a given industry when obtained from corporation income 
tax returns may not be directly comparable with a book 
net income obtained from other statistical series. 

Presumably though most of the differences due to 
consolidation disappear in the national totals for book in- 
come (less deficit) with one significant exception. Intra- 
group dividends would normally not be counted if an 
affiliated group reported its profits on a consolidated 
basis. On a nonconsolidated basis, such dividends are 
included as income in the unconsolidated profits of mem- 
bers of the group. Therefore, total book income shown in 
this report is somewhat overstated in this respect. 

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



CORPORATION INCOME TAX RETURNS, 1964 



35 



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

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

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

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

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

As examples, taxes and interest paid are usually de- 
ducted currently for tax purposes even if they are capital- 
ized on the books. However, taxpayers have the option of 



either capitalizing or expensing the taxes and interest 
paid on property temporarily unproductive. This would 
include amounts paid in connection with building construc- 
tion, for instance. 

As further examples, research and experimental ex- 
penditures, organization expenses, and certain expenses 
in mineral extractive operations aremajor items that are 
given special accounting treatment for tax purposes. 
Research and experimental expenditures are typi- 
cally capitalized on the books and recovered over time 
through depreciation. But they may be expensed cur- 
rently on the tax return if the taxpayer chooses to do so, 
or capitalized and (1) amortized over a period of at least 
60 months starting with the month in which benefits from 
them are received, or (2) capitalized without amortization 
until such time as successful completion creates an asset 
or unsuccessful termination or abandonment creates an 
allowable loss, or (3) amortized and if a patent results, 
the remaining cost recovered over a longer period of 
time through ordinary depreciation. 

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

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

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

Net long-term capital gain taxable to shareholders of 
electing Small Business Corporations consisted of net 
long-term capital gain reduced by net short-term capital 
loss, but only to the extent of net income for the year. 
Such net gains, distributed or deemed distributed for 
taxation, retained their character in the hands of the 
shareholders. The excess of net capital losses (long- 
term or short-term) over net capital gains was not 
distributable and could only be used by the corporation 
in computing its capital loss carryover as described in 
the explanation of "Net capital gains." 

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

Net operating loss of a Small Business Corporation for 
which an election had been made to be taxed through 
shareholders was equal to the corporation's net deficit for 
the year and was allocable to each shareholder during the 
year for use in computing his individual net operating loss 
deduction. The amounts shown may be somewhat under- 



36 



CORPORATION INCOME TAX RETURNS, 1964 



stated because not all electing corporations completed 
the schedule of distribution and income to shareholders, 
(Schedule K, Form 1120-S), from which the statistics 
were obtained. Also, because reporting in this schedule 
was not always consistent, the statistics for this item 
may vary somewhat from the deficit reported in the in- 
come statement. 

Net operating loss carryforward is discussed under 
"Statutory special deductions" and under that heading 
in the Changes in Law section of this report. 

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

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

Noncalendar year returns were returns with full-year 
accounting periods ended during the span of months, July 
through November 1964 and January through June 1965, 

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

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

Nontaxable returns are discussed with taxable returns. 

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 cashwithin 1 year, 
Nontrade receivables were generally included in "other 
current assets," 

Special effort was made for 1964 to identify any loans on 
mortgages of savings and loan associations when they were 
included in notes and accounts receivable. When identi- 
fied, mortgage loans were transferred to ' 'other invest- 
ments." In prior years these mortgage loans unless 
specifically identified as such, were usually accepted as 
reported. 

Number of returns excludes returns of inactive corpo- 
rations except in tables B and 32 where inactive corpora- 
tion returns are included in the total number and are also 
shown separately. (See, Inactive corporation returns,) 
The number of Form 1120-S returns filed by Small Busi- 
ness Corporations for which an election was made to be 
taxed through shareholders is included in each total and 
is also shown separately in each appropriate table. The 
few returns of unincorporated businesses for which elec- 
tions were made to be taxed as corporations under Code 
section 1361 were excluded from all tables. 

One percent of loss incurred taken into account by 
mutual insurance companies filing Form 1120M is dis- 
cussed under "Income subject to tax." 

Other assets comprised, in general, noncurrent assets 
which were not allocable to a specific account on the re- 



turn form balance sheet, and certain accounts for which 
no distinction could be made between current and noncur- 
rent status. 

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

Other capital assets less reserves in table 6 comprised 
depletable assets less accumulated depletion, land, and in- 
tangible assets less accumulated amortization. 

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

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

Ot'ner current liabilities included, for the most part, 
certain amounts due and payable within the coming year. 
The account comprised accrued expenses, as well as cur- 
rent payables not arising from the purchase of goods and 
services and not evidencedby bonds, notes, or mortgages. 
Examples of "other current liabilities" were taxes ac- 
crued or payable, accrued employee accounts such as for 
payrolls and contributions to benefit plans, dividends pay- 
able, overdrafts, accrued interest or rent. 

Deposits and withdrawable shares of banking and sav- 
ings institutions were transferred to "other current lia- 
bilities" when identified in other balance sheet liability 
accounts, such as for accounts payable and mortgages, 
notes, and bonds payable. These transfers resulted from a 
special effort made for 1964 to identify these amounts 
for banking and savings institutions. In prior years, for 
all except the largest institutions, these amounts unless 
specifically identified as such, were generally accepted 
as reported. 

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

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

The first category included such items as administra- 
tive, general, and selling expenses; bonuses and com- 
missions; delivery, freight, and shipping expenses; 
sales discounts; travel and entertainment expenses; and 
similar items. 

The second category included salaries and wages not 
reported as a cost of sales and operations and not reported 
as a part of another deduction item; unrealized profit on 
current-year installment sales; reported amounts of 
negative income; business deductions not itemized on life 
and most mutual insurance company returns and certain 
reserve and other deductions unique to these companies; 
and losses by abandonment, theft, fire, storm or other 



CORPORATION INCOME TAX RETURNS, 1964 



37 



casualty. Casualty and theft losses excluded any losses 
on capital assets and on real and depreciable property 
if such assets were held for more than 6 months and if 
any compensation from insurance was received for, such 
losses. 

property if such assets were held for more than 6 months 
and if any compensation from insurance was received for 
such losses. 

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

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

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

Interest was stated as part of the payment received on 
certain installment contracts and is, therefore, reflected 
in the statistics. But when an installment contract did not 
specifically provide for an interest payment, or if an in- 
terest rate was deemed to be unreasonably low, the 1964 
Act required that a specified proportion of the payment 
received be treated as interest income. For further in- 
formation about unstated interest, see Changes in Law 
section and also the explanation of "Interest paid." 
Other investments were, in general, long-term non- 
Government investments and certain investments for 
which no distinction could be made as to their current or 
long-term nature. Non-Government investments gener- 
ally not held for conversion to another form within the 
coming year included stocks, bonds, real estate, notes 
or bonds, loans to subsidiaries, and other types of 
financial securities. 

Loans on mortgages were also included. However, the 
comparability of the statistics for 1963 and 1964 with re- 
gard to the loans made by savings and loan associations 
was affected by the special statistical treatment they 
received for 1964. For a description of this treatment 
see "Notes and accounts receivable," 

Real estate not reported as a capital asset could also 
be included. In certain instances, land and buildings owned 
by real estate operators (except lessors of real property 
other than buildings), and real holdings of insurance car- 
riers, other than their home office and branch office 
buildings and equipment, were reported as "other invest- 
ments." 

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

Other investments and loans as shown in table 6 con- 
sists of loans to stockholders and "other investments." 
Other liabilities were obligations which were not al- 
locable to a specific account on the return form balance 
sheet and were either noncurrent accounts, in general 
not due within one year, or accounts which could not be 



identified as either current or long-term. 

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

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

Pai d-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 amounts of surplus occasioned by do- 
nation, appreciation of assets, receipts from sale of 
capital stock in excess of stated value, stock redemptions 
or conversions, and similar transactions. 

Part-year returns were those with accounting periods 
of less than 12 months resulting from newly organized 
businesses, liquidations, reorganizations, mergers, and 
changes to new annual accounting periods. Part-year re- 
turns used for this report were those with accounting 
periods ended in the months July 1964 through June 1965. 

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

Corporations with taxable years beginning after Decem- 
ber 31, 1963 were required to pay 52 percent of their 
estimated tax liability during the taxable year. For cor- 
porations with taxable years beginning earlier (account- 
ing periods from July through December 1963), only 50 
percent was' required to be paid. The Revenue Act of 
1964 contained provisions for increasing the required 
percentage of tax liability to be paid. See the Changes in 
Law section of this report. 

Payments on declarations of estimated tax may be 
slightly understated because of taxpayer reporting varia- 
tions and the inability to identify all such amounts for the 
statistics. 

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



38 



CORPORATION INCOME TAX RETURNS, 1964 



butions under Code section 404, The Code imposed limi- 
tations on the amounts deductible for the taxable year and 
provided a carryforward feature for certain amounts paid 
in excess of the limitation. For taxable years beginning 
after December 31, 1963, benefit plans for which em- 
ployer contributions were deductible included plans for 
certain United States citizens employed by foreign sub- 
sidiaries and branches of domestic corporations. 

The statistics include identifiable amounts reported as 
a cost of sales or operations. (See also, "Other employee 
benefit plans.") 

Protection against loss deduction of mutual insurance 
companies filing Form 1 120M is discussed under ' 'Income 
subject to tax." 

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. 

See also, the Changes in Law section for a discussion of 
the effect of the Revenue Act of 1964 on the rent paid by 
lessees on leased property on which they were allowed 
to claim the investment credit. 

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

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

Returns other than Form 1120-S was the term used tp 
describe the returns of corporations that were subject to 
the income tax. Form 1120-S was filed by Small Business 
Corporations that elected to be taxed at the shareholder 
level. 

Returns with investment credit greater than tentative 
credit was used to describe those returns for which in- 
vestment credit carryforward was included in the current 
year investment credit. On these returns, the excess of 
investment credit over tentative credit represents an 
amount of investment credit carryforward that was actu- 
ally included in the current year investment credit. 

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

Royalties were payments received, generally on an 
agreed percentage basis, for the use of property. Included 
were amounts received from such properties as copy- 
rights, patents, and trademarks; and from natural re- 



sources such as timber, mineral mines, and oil wells. 
The amount reported was the gross amount. Expenses 
relating to royalties, depletion or taxes, for example, 
were not deducted directly from the income, but were 
reported among the various business deductions from total 
gross income. 

Excluded were certain royalties received under a lease 
agreement on timber, coal deposits, and, as a result of 
the Revenue Act of 1964, on domestic iron ore deposits, 
which were allowed special tax treatment. Under elective 
provisions of Code section 631, the net gain or loss on 
such royalties was included in the computation of net 
gain or loss on sales or exchanges of certain business 
property under section 1231. If the overall result of this 
computation was a net gain, it was eligible for treatment 
as a long-term capital gain, taxable at a maximum rate 
of 25 percent. If the overall result was a net loss, it was 
fully deductible in the current year as an ordinary non- 
capital loss. See the explanations of "Net capital gain" 
and "Net gain or loss, noncapital assets," as well as the 
Changes in Law section of this report, for a more com- 
plete explanation of this special tax treatment for certain 
royalties. 

Size of Business receipts was based on the gross 
amounts from sales and operations for industries except 
those in the Finance, insurance, and real estate division. 
For the finance industries, total receipts, which is the 
sum of business receipts and investment income, was used 
as the basis for classification. 

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

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 the Technical Amendments 
Act of 1958, 

To qualify as a Small Business Corporation, a firm had 
to be a domestic corporation with no more than 10 share- 
holders, each of which was an individual (or an estate) and 
no one of which was a nonresident alien. The corporation 
could have only one class of stock. In general, it could not 
be a member of an affiliated group eligible to file a con- 
solidated return. Neither could the corporation receive 
more than 20 percent of its gross receipts from personal 
holding company income (rents, royalties, interest, annui- 
ties, and gains from sales or exchanges of stock and 
securities), nor 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 
corporations. However, the net operating loss deduction 
and the additional statutory special deductions allowed 
corporations, such as for dividends received, could not 
be taken. 



CORPORATION INCOME TAX RETURNS, 1964 



39 



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

Statutory special deductions comprised the deductions 
for (1) net operating loss carryforward, (2) intercorporate 
dividends received, (3) dividends paid on certain preferred 
stock of public utilities, and (4) Western Hemisphere 
Trade Corporations. These deductions were allowed in 
addition to ordinary business deductions and are, there- 
fore, presented as deductions from net income. See table 
M. 



Table M.— STATUTORY SPECIAL DEDUCTIONS, 


1964 




Type of return 


Total 


Dividends 

received 

deduction 


Deduction 
for divi- 
dends paid 
on certain 
preferred 
stock of 
public 
utilities 


Net 
operating 
loss 
carry- 
forward 


Western 
Henii sphere 
Trade Cor- 
poration 
deduction 




(1) 


(;) 


(3) 


(^) 


(5) 




(Thousand dot tan) 


Total returns 


5,265,833 


2,730,460 


24,040 


2,229,777 


281,556 


Returns with net income 

Returns without net income.... 


5,139,714 
126,119 


2,604,341 
126,119 


24,040 


2,229,777 


281,556 



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



As a rule, net income less statutory special deductions 
equals income subject to tax. However, the two dividend 
deductions were not restricted to returns with net income, 
nor, in general, to net income itself, and thus became 
part of the statutory loss for some corporations. See 
"Income subject to tax" for a further explanation of the 
relationships among net income, statutory special deduc- 
tions, and income subject to tax, as well as table 10 which 
presents statistics showing how they interrelate. 

These four statutory special deductions were not al- 
lowed Small Business Corporations electing to be taxed 
through shareholders, nor to regulated investment com- 
panies and real estate investment trusts. A special de- 
duction allowed these two types of investment companies 
for dividends paid, although not included in statutory 
special deductions, is shown in table 10. 

(1) Net Operating Loss Carryforward. 

Net operating loss deductions were based on statu- 
tory net operating losses of prior or subsequent years. 
With a few exceptions, net operating losses represented 
(1) the excess of ordinary business deductions over net 
income in the loss year, and (2) statutory special deduc- 
tions in the loss year for dividends received and for divi- 
dends paid on certain preferred stock of public utilities 
(or the amount by which such deductions exceeded net 
income). The deduction for such net operating losses was 
applied to net income reduced by the deductions for divi- 
dends received and for dividends paid on certain preferred 
stock of public utilities. 



In general, losses were carried back over a 3-year 
period and any amount not offset against net income dur- 
ing that time could then be carried forward against net 
income for a period not exceeding 5 years. Prior to 
1964, mutual fire and casualty insurance companies were 
not allowed the deduction. The Revenue Act of 1962 per- 
mitted "unused losses" to be carried back 3 years and 
then forward 5 years in the same manner as other cor- 
porations. However, losses could not be carried to, or 
from, years beginning before January 1, 1963. Thus 1964 
is the first year for which these companies could claim 
a deduction for such losses. 

As explained in the Changes in Law section, the num- 
ber of years over which certain foreign expropriation 
losses could be deducted was increased by the Revenue 
Act of 1964. Longer carryover periods were also allowed 
corporations applying for tax assistance under the Trade 
Expansion Act of 1962, for regulated transportation cor- 
porations, and for new life insurance companies. 

The deduction shown in this report consisted only of 
losses from prior years carried forward and used to re- 
duce 1964 taxable income. Losses incurred after 1964 and 
carried back to that year were not reported on the tax re- 
turn and therefore could not be tabulated. 

(2) Dividends received deduction. 

The dividends received deduction, under Code sec- 
tions 243-246, was, in general, equal to 85 percent of divi- 
dends received from domestic corporations which were 
themselves subject to the income tax. However, there 
were certain exceptions: (1) the dividends received de- 
duction for dividends on certain preferred stock of public 
utilities (for which a dividends paid deduction, described 
below, was also allowable) was equal to about 61 percent 
instead of 85 percent; (2) Small business investment com- 
panies were permitted to deduct 100 percent of their divi- 
dends received; (3) controlled group members filing non- 
consolidated returns but using a single surtax exemption 
for the entire controlled group under section 1561, could 
elect to deduct 100 percent of certain intragroup.dividends 
(as described in the Changes in Law section of this re- 
port); (4) the deduction could also be taken for dividends 
from foreign corporations doing business within the United 
States if paid from income considered earned within the 
United States. 

For returns with net income for the taxable year, 
there was a limitation on the deduction, based on net in- 
come, for dividends received not subject to the 100 percent 
deduction. For these net income returns, the deduction 
could not exceed 85 percent of net income less any West- 
ern Hemisphere Trade Corporation deduction (described 
below) and less any 100 percent deduction for intragroup 
dividends. This limitation was not applicable if the cor- 
poration had no net income for the year. In this case, the 
deduction became part of the statutory net operating loss 
previously described. 

(3) Deduction for dividends paid on certain preferred 
stock of public utilities. 

For public utility companies, as defined by law, a 
special deduction was allowable under Code section 247 
for dividends paid on certain preferred cumulative stock 
deemed issued prior to October 1, 1942. This deduction 



40 



CORPORATION INCOME TAX RETURNS. 1964 



was about 28 percent of the dividends paid on such stock, 
or, if the dividends paid were greater than net income 
reduced (in general) by all other statutory special deduc- 
tions for the year, the deduction could not exceed 28 per- 
cent of the net income after this adjustment. 

(4) Western Hemisphere Trade Corporation Deduc- 
tion. 

The Western Hemisphere Trade Corporation deduc- 
tion was allowed certain domestic companies which quali- 
fied under section 921 of the Code. These companies con- 
ducted almost all of their business outside the United 
States, but within the Western Hemisphere, The special 
deduction was about 28 percent of net income after all 
other statutory special deductions. 



Table N. —WESTERN HEMISPHERE TRADE CORPORATION RETURNS: NUMBER OF 
RETURNS AND AMOUNT OF DEDUCTION CLAIMED, BY INDUSTRIAL DIVISION, 
1964 





Industrial division 


Number of 

Western 
Hemisphere 
Trade cor- 
porations 


Total 
receipts 

tbIlMrM) 


Net 
income 

dottati) 


Western 
Hemisphere 

Trade 

Corporation 

deduction 

(Thouaartd 

doIUr.) 


Income 

taa 

before 

credits 

( n«„.»d 




CD 


(2) 


(3) 


(4) 


(5) 


All industrial divisions.. 


647 


94,774,315 


10,736,651 


281,556 


4,896,724 


Agriculture, forestry , and 
fisheries 


1 

22 

22 

1-18 

10 
4ffl. 

25 

13 


432,225 

1,279,613 

196,579 

74,455,453 

15,179,202 
1,577,113 

998,956 
655,174 


3,194 
225,643 

6,996,959 

3,188,375 
103,253 

141,662 
63,886 


45,933 
207,734 

2,238 
21,932 

98 
1,603 


970 


Mining 


86,349 




(') 




3,119,664 

1,567,677 


Transportation, ccmiinunication, 
electric, gas, and sanitary 


Wholesale and retail trade 

Finance, insurance, and real 


35,384 
55,648 




25,879 







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



Statistics for Western Hemisphere Trade Corpora- 
tions are summarized in table N. Additional information 
may be obtained from Statistics of Income Supplemental 
Report, Foreign Tax Credit claimed on Corporation In- 
come Tax Returns for 1964. 

Statistics for the four statutory special deductions de- 
scribed above are subject to certain limitations inherent 
in the methods of reporting these amounts. For example, 
where there was no net income to reduce (and conse- 
quently no income subject to tax), the special deduction 
for dividends received may not have been reported even 
though the deduction was allowable as part of the statutory 
net operating loss. Also, where both a net operating loss 
deduction and a dividends received deduction were avail- 
able, the corporation may have used only the net operating 
loss deduction to offset net income instead of using the net 
operating loss deduction to offset only that portion of net 
income remaining after subtracting the dividend deduc- 
tion. This would result in an overstatement of amounts 
shown in the statistics for the net operating loss carry- 
forward and an understatement in amounts shown for the 
dividends received deduction. 

Because percentages used in computing statutory spe- 
cial deductions were based on the income tax rates and 
the rates changed for 1964, statistics for 1963 and 1964 
are not strictly comparable. For further information, 
see the Changes in Law section. 



Statutory underwriting income or loss of mutual insur- 
ance companies filing Form 1120M is discussed under 
"Income subject to tax." 

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

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

Surtax exemption as shown in the statistics reflects 
the first $25,000 of taxable income, as regularly defined, 
for corporations filing as members of controlled groups 
and subject to tax at the normal tax rate. 

Tax from recomputing prior year investment credit 
occurred when certain depreciable property for which 
investment credit was claimed, was disposed of prior to 
the life used when computing the credit. The tax was 
payable for the year in which the property was disposed 
of and amounted to the difference between the credit 
previously taken on such property and the credit which 
would have been allowed had the actual life been used. 
The tax from recomputing prior year investment credit 
is included in the statistics for income tax shown through- 
out this report. (See also, "Taxable returns.") 

Taxable investment income or loss of life and mutual 
insurance companies is discussed under "Income subject 
to tax." 

Taxable returns were classified on the basis of the 
presence of income tax liability (see "Income tax") 
before foreign tax and investment credits. The number of 
returns with net income differs from the number of tax- 
able returns because many returns became nontaxable 
(determined by the absence of income tax liability before 
tax credits), if net income was off set by statutory special 
deductions, or by the deduction for amounts distributed 
for taxation to shareholders of regulated investment com- 
panies and real estate investment trusts. (See "Statutory 
special deductions.") 

Some returns without net income were classified as 
taxable returns. Included in this category were returns 
where the entire tax liability was the result of the re- 
computation of prior year investment credit. (See "Tax 
from recomputing prior year investment credit.") Also 
included were some returns filed under provisions of law 
affecting insurance operations; these operations are dis- 
cussed in more detail under "Income subject to tax." 

Excluded from nontaxable returns were Small Busi- 
ness Corporations for which an election had been made 
to be taxed through shareholders. Statistics are presented 
in the tables for active corporations other than Form 
1120-S. 

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 



CORPORATION INCOME TAX RETURNS, 1%4 



41 



year; social security and payroll taxes; unemployment 
insurance taxes; import and tariff duties; and business, 
license, and privilege taxes. Income and profits taxes 
paid to foreign countries or United States possessions 
were also deductible unless claimed as a credit against 
income tax. Not deductible were such taxes as Federal 
income and excess profits taxes, gift taxes, taxes as- 
sessed against local benefits, and Federal taxes paid on 
interest from tax-free covenant bonds. 

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

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

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

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

Because Forms 1120L and 1120M used by life and 
certain mutual insurance companies did not provide for 
the complete reporting of balance sheet information, 
asset and liability data for these companies were ob- 
tained from balance sheets filed with the returns (or 
from reference books) in the form required by State 
law. These sources were also used for any other insur- 
ance companies, not filing returns on Forms 1120L or 
1120M, which filed balance sheets in the form required 
by State law in lieu of the income tax return schedule. 
Total deductions comprised (1) the ordinary and 
necessary business deductions from gross income, (2) 
the cost of sales and operations, and (3) net loss from 
sales of noncapital assets. Components of total deduc- 



tions are shown in the income statement segment of tables 
2 and 3. 

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

Total receipts included the gross taxable receipts 
before deduction of cost of sales and operations and 
net losses from sales of noncapital assets. They also 
included nontaxable interest, but excluded all other 
nontaxable income recognized by the corporation. The 
income statement segment of tables 2 and 3 shows the 
components of total receipts. 

For certain mutual insurance companies, with total 
receipts under $500,000, the gross taxable receipts 
included in the statistics represented only the receipts 
from investments; operating income was excluded by law. 
Twenty-five percent of underwriting gain taken into 
account by mutual fire and casualty insurance companies 
in computing the deduction for protection against loss is 
discussed under "Income subject to tax." 

Undistributed net income of a Small Business Corpora- 
tion for which an election had been made to be taxed 
through shareholders was the amount end-of-year share- 
holders would have received as a dividend if such income 
had been distributed to them at the end of the corporation's 
taxable year. Even though undistributed, this amount was 
nevertheless taxed to these shareholders as ordinary in- 
come. The amounts shown may be somewhat understated 
because not all electing corporations completed the sched- 
ule of distribution and income to shareholders, (Schedule 
K, Form 1120-S), from which the statistics were obtained. 
Unused investment credit was the portion of the tentative 
investment credit plus investment credit carryforward 
which exceeded the amount which could be used to reduce 
the tax liability for the current year. The unused invest- 
ment credit could be carried over to other years. 

The amounts shown were derived for the statistics by 
subtracting the actualinvestmentcreditfrom the tentative 
credit plus investment credit carryforward on a return by 
return basis. The frequencies associated with this derived 
amount in tables 23 and 24may be slightly overstated due 
to rounding during the derivation of the amount. Inasmuch 
as not all corporations reported the tentative credit or 
carryforward, the amounts shown as the unused credit 
may be slightly understated. 

Western Hemisphere Trade Corporation deduction is 
discussed under "Statutory special deductions," and under 
Changes in Law. 

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



Tables for 1964 



GENERAL INCOME AND FINANCIAL STATISTICS 

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

tions, net income, net worth, total assets, distribu- 
tions to stockholders, income subject to tax, income 
tax, and investment credit, by industrial group, 46 

2. Balance sheets and income statements, by major in- 

dustrial group, 52 

3. Returns with net income: Balance sheets and income 

statements, by major industrial group, 59 

4. Balance sheets and income statements, by size of total 

assets, 66 

5. Selected balance sheet, income statement and tax 

items, distributions to stockholders, and cost of 
property used for investment credit, by size of busi- 
ness receipts, by major idustrial group, 68 

6. Selected balance sheet and income statement items, 

cost of property usedfor investment credit, income 
tax, tax credits, and distributions to stockholders, 
by size of total assets, by major industrial 
group, 104 

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

deficit, income subject to tax, income tax, invest- 
ment credit, and distributions to stockholders, by 
size of net income or deficit, by industrial divi- 
sion, 139 

8. Beginning and ending inventories, business receipts, 

net income or deficit, and total assets, by month 
accounting period ended, by selected industrial 
groups, 144 

INCOME PER BOOKS VS. INCOME PER 
INTERNAL REVENUE CODE 

9. Number of returns and net income per Internal Reve- 

nue Code and per books of account, by major indus- 
trial group, by size of total assets, 156 



43 



332-837 O - 69 - 4 



44 



CORPORATION INCOME TAX RETURNS, 1964 



COMPUTATION OF INCOME TAX AND 
RELATED INFORMATION 

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

special deductions, and tax items, by major indus- 
trial group, 171 

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

subject to tax, income tax, foreign tax and invest- 
ment credits, includable income of Controlled For- 
eign Corporations, and controlled corporation in- 
come and tax, by month in which accounting period 
ended, 180 

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

and of subsidiaries, net long-term capital gain, net 
income, income subject to tax, income tax, invest- 
ment and foreign tax credits, and payments on 
declarations of estimated tax, by size of income 
taxed at normal tax and surtax rates, 182 

13. Returns (other than life and mutual insurance and 

Small Business Corporations), Nonmembers of 
controlled groups: Number of returns, net long- 
term capital gain, net income, income subject to 
tax, income tax, investment and foreign tax credits, 
and payments on declarations of estimated tax, by 
size of income taxed at normal tax and surtax 
rates, 184 

14. Returns (other than life insurance companies, Form 

1120L), Members of controlled groups filing under 
section 1561: Number of returns and of subsidi- 
aries, net long-term capital gain, net income, in- 
come subject to tax, surtax exemption, income tax, 
investment and foreign tax credits, and payments on 
declarations of estimated tax, by size of income 
taxed at normal tax and surtax rates, or by size of 
deficit, 186 

15. Returns (other than life insurance companies. Form 

1I20L), Members of controlled groups filing under 
section 1562: Number of returns, net long-term 
capital gain, net income, income subject to tax, 
surtax exemption, income tax, investment and for- 
eign tax credits, and payments on declarations of 
estimated tax, by size of income taxed at normal 
tax and surtax rates, or by size of deficit, 188 

16. Life insurance company returns, Formll20L: Num- 

ber of returns and of subsidiaries, net long-term 
capital gain, net income, income subject to tax, in- 
come tax, investment and foreign tax credits, pay- 
ments on declarations of estimated tax, and invest- 
ment income, by size of income taxed at normal tax 
and surtax rates, 191 

17. Mutual insurance company returns. Form 1120M: 

Number of returns, net long-term capital gain, net 
income, income subject to tax, income tax, invest- 
ment and foreign tax credits, payments on declara- 
tions of estimated tax, and selected insurance 
items, by size of income taxed at normal tax and 
surtax rates, 197 



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

net income, dividends received, distributions to 
stockholders, statutory special deductions, and in- 
vestment credit items, by size of income taxed at 
normal tax and surtax rates, or by size of deficit: 

Part 1. --Summary, 204 

Part n.- -Returns of active corporations (other 
than life and mutual insurance companies) 
which were not members of controlled 
groups, 206 

Part 111. --Returns of active corporations (other 
than life insurance companies) which were 
members of controlled groups allocating one 
surtax exemption among members of the group 
under section 1 561, 208 

Part IV. --Returns of active corporations (other 
than life insurance companies) which were 
members of controlled groups electing mul- 
tiple surtax exemptions under section 
1562, 210 

Part Va. --Total life insurance company returns. 
Form 1120L, 212 

Part Vb.--Life insurance companies which were 
members of controlled groups allocating one 
surtax exemption among members of the group 
under section 1561, 214 

Part Vc.--Life insurance companies whichwere 
members of controlled groups electing mul- 
tiple surtax exemptions under section 
1562, 215 

Part Via. --Total mutual insurance company re- 
turns. Form 1120M, 216 

Part VIb. --Mutual insurance companies using 
section 821(a) provisions, 218 

Part Vic. --Mutual insurance companies using 
section 821(c) alternate tax provisions for 
certain small companies, 220 

19. Consolidated returns: Number of returns and of sub- 

sidiaries, dividends received, net income, income 
subject to tax, sui'tax exemption, income tax, in- 
vestment and foreign tax credits, payments on 
declarations of estimated tax, statutory special de- 
ductions, and distributions to stockholders, by size 
of income taxed at normal tax and surtax rates, or 
by size of deficit, 222 

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

selected receipts, net income, statutory special 
deductions, income subject to tax, income tax, for- 
eign tax and investment credits, payments on dec- 
larations of estimated tax, and investment credit 
items, by size of income tax before credits, by 
month accounting period ended, 224 

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

net income, income subject to tax, income tax, for- 
eign tax and investment credits, payments on dec- 
larations of estimated tax, and tentative and unused 
investment credit, by size of income tax less for- 
eign tax and investment credits, by month account- 
ing period ended, 232 



CORPORATION INCOME TAX RETURNS, 1964 



45 



22. Returns with payments on declarations of estimated 
tax: Number of returns, net income, income sub- 
ject to tax, income tax, foreign tax and investment 
credits, payments on declarationsof estimated tax, 
and unused investment credit, by month accounting 
period ended, 245 



INVESTMENT CREDIT AND RELATED STATISTICS 



23. 



24. 



Investment credit and related items, by major in- 
dustrial group, 246 

Investment credit and related items, by size of total 
assets, by industrial division and selected major 
industrial groups, 249 



26. Net gains and losses from disposition of depreciable 
property and other property used in the trade or 
business and from involuntary conversions deter- 
mined under Internal Revenue Code sections 1231, 
1245, and 1250, and related items, by size of income 
taxed at normal tax and surtax rates, or by size of 
deficit, 272 

CONSOLIDATED RETURNS 

27 



28. 



29. 



Balance sheets and income statements, by major in- 
dustrial group, 275 

Returns with net income: Balance sheets and income 
statements, by major industrial group, 282 

Balance sheets and income statements, by size of total 
assets, 289 



GAINS OR LOSSES FROM CERTAIN DEPRECIABLE 
PROPERTY DISPOSITIONS 

25. Net gains and losses from disposition of depreciable 
property and other property used in the trade or 
business and from involuntary conversions deter- 
mined under Internal Revenue Code sections 1231, 
1245, and 1250, and related items, by major indus- 
trial group, 268 



SMALL BUSINESS CORPORATION RETURNS, 
FORM 1120-S 



30. 



31, 



Number of returns, total assets, net income, and cost 
of property usable for investment credit, by income 
status, by size of total assets, 291 

Number of returns, total assets, receipts, net income 
or deficit, cost of property usable for investm3nt 
credit, distributions to shareholders, undistributed 
net income, andamount taxable as ordinary income, 
by industrial division, 292 



46 



CORPORATION INCOME TAX RETURNS, 1964 



















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52 



CORPORATION INCOME TAX RETURNS, 1964 



ACTIVE CORPORATION RETURNS 



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



All 

industrial 

groups 



industrial groups 



Agriculture J 

forestry, and 

fisheries 



TAining 



Total 
mining 



Metal 
mining 



Coal 
minirig 



Crude 

petroleum 

and 

natural 



Nonmetallic 

minerals 

(except 

fuels ) 

mining 



Contract 
construction 



Manuf ac tur i ng 



Total 

manufacturing 



(1) 



(a) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Number of returns j to 
With net Income.... 
Without net income. 



1,373,517 
858,515 
515,002 



Ibtal assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



1,585,618,579 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortizable). . . 

Less : Accumulated amortisation. 
Other assets 



113,742,142 
356,867,843 

11,545,587 
112,960,430 
155,335,021 

22,729,040 

1,627,305 

428,610,764 

538,097,408 
212,030,969 
16,427,388 
6,730,188 
28,202,849 
3,637,211 
2,003,046 
39,740,968 



Total liabilities 

Accounts pa^'able 

Mortgages, notes, and bonds payable in less 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



1, 585, 618, 579 



82,582,460 
72,420,176 

527,259,786 
12,114,351 
192,877,610 

194,959,284 
158,119,630 
95,535,755 
18,688,931 
231,060,596 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-temi capital gain reduced by net 

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

short-term capital loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



1,086,739,4^3 



1,018,889,198 

3,885,639 
1,558,968 
28,432,669 
7,223,488 
1,466,777 

86,103 

4,359,952 

2,449,651 
4,022,260 
2,484,116 

11,880,662 



Total deductions 

Cost of sales and operations — 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



1,023,680,095 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



722,476,998 

19,254,127 

8,723,701 

3,908,397 

13,083,516 

29,602,537 

23,246,196 

729,389 

326,991 
31,696,173 

4,462,972 

12,058,240 

6,253,759 

3,616,527 

659,086 

143,381,486 



Total receipts less total deductions 

Includable Income of controlled foreign cor- 
porations, 
net Income (less deficit) (62 plus 63 minus 35) 

Net income 

Deficit 

Statutory special deductions, total 

Met operating loss cariy forward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recomputing prior year investment 
credit. 

Investjoent credit 

Net Income (less deficit) after tax (64 minus 
71 plus 73). 
Net Income after tax 



Dlotrlbutlona to stockholders: 

Casta and property except own stock. 
Corporations* own stock 



63,059,388 
74,774 

61,575,194 
66,734,651 
7,159,457 
5,265,633 
2,229,777 
2,730,460 

60,368,827 

27,856,983 

29, 2U 

1,318,502 
35,036,713 

42,198,356 



23,304,863 
3,032,238 



25,933 
13,968 
11,965 



14,487 
7,205 
7,282 



202 
665 



2,445 
1,228 
1,217 



7,027 
3,319 
3,708 



4,148 

2,456 
1,692 



104,134 
62,083 
42,051 



184,961 

124, 556 

60, 405 



<7houB«id dollara) 



6,453,296 17,723,817 



359,011 

840,891 
11,502 

696,591 
75,192 
83,093 
49,159 

606,754 

3,609,509 

1,691,823 

80,124 

23,143 

1,406,024 

5,338 

2,449 

170,527 



6,453,296 



536,927 
391,987 

199,314 

275, 609 

1,375,941 

236,733 

1,667,507 

377,743 

51,573 

819,957 



6,329,424 



5,965,818 

1,641 
742 
34,972 
52,335 
31,782 

2,593 

96,845 

7,807 

12,142 

5,922 

126,825 



6,189,683 



4,328,862 

175,840 

102,120 

11,513 

119,216 

142,176 

120,653 

2,748 

1,787 

265,701 

10,158 
26,755 
9,993 

8,685 

4,957 
858,519 



139,741 



138,999 

334,105 

195,106 

39, 665 

30,965 

8,680 

255,626 

92,810 

220 

5,565 
51,754 

246,871 

73,427 
1,462 



1,231,674 

2,690,944 

17,554 

933,624 

712,777 

427,184 

37,180 

2,236,713 

12,759,284 

6,533,589 

3,769,390 

1,657,844 

336,430 

307,772 

80, 560 

563, 387 



17,723,817 



1,349,307 
827,861 

1,115,607 

164,241 

2,921,222 

663,215 
2,681,333 
2,002,557 

118,156 
5,875,318 



13,314,271 



12,709,383 

20, 695 
2,443 
58,072 
52,683 
64,698 

2,358 

124,152 

22,498 

64,167 

25,450 

167, 652 



12,084,280 



7,525,956 
203,016 
218,913 
23,449 
107,930 

346,323 

182,067 

6,079 

9,065 

857,731 

933, 693 
21,695 
69,963 

105,704 

29,309 

1,441,382 



1,229,991 
27 

1,227,575 

1,576,627 

349,052 

256,468 

155,522 

55,013 

1,309,526 

619,657 

1,182 

26,720 
634,633 

983,841 

934,160 
35,957 



225,961 
426,136 
1,539 
332,442 
207,960 
201,895 
143 
505,951 

2,467,342 

1,237,713 
430,046 
164,507 
46,068 
34,686 
12,757 
148,456 



3, 660, 570 



225,549 
47,006 

218,075 

28,300 

435,805 

93,725 
644,749 
532,374 

17,969 

1,417,018 



2,251,437 



2,152,471 

6,300 

290 

10,827 

3,597 

2,654 

116 

16,629 

864 
22,437 
16,510 
18,722 



1,939,293 



1,324,601 

9,884 

24,702 

1,376 

3,536 

67,161 

20,745 

1,421 

5,953 

134,727 

158,937 
1,165 
14,094 

9,462 

704 

160,825 



311,354 
323,500 
16,646 
78,907 
17,039 
16,955 

250,922 

121,323 

21 

2,877 
193,408 

210,054 

157,347 
1,143 



2,823,359 



156,735 

492, 635 

3,511 

97,989 

152,577 

96,083 

2,452 

296,318 

2,271,392 

1,114,445 

424,900 

157,340 

37,015 

5,122 

278 

70,665 



,328,359 



258,800 
141,262 

110,350 

18,590 

494,996 

158, 972 

337,056 

305,933 

34,489 

967,906 



2,880,338 



2,773,653 

3,202 

794 

7,086 

12,137 
7,137 

494 

27,767 

1,903 

18,902 

63 

22,250 



2,779,145 



1,939,506 

32,566 

63,152 

3,209 

19,164 

76,525 

23,701 

1,335 

421 

176,926 

81,841 

2,656 

13,641 

31,731 

691 

205,030 



100,449 
151,636 
51,167 
33,419 
16,224 
17,195 

115,603 

49,939 

20 

8,418 
56,928 

110,115 



63,347 
7,239 



8,240,759 



529,178 

1,278,739 

5,425 

296,945 

235,194 

32,679 

27,788 

1,118,247 

5,550,901 

2,338,994 

2,609,023 

1,210,906 

158,993 

206,887 

64,039 

265,549 



8,240,759 



669,452 
483,098 

612,078 

74,430 

1,532,814 

319,699 
1,150,108 

913,099 

17,552 

2,418,429 



5,632,285 



5,313,635 

8,032 

1,135 

29,281 

20,812 

50,896 

1,671 

65,284 

11,972 

19,572 

7,350 

102,145 



4,990,724 



2,754,820 
96,600 
55,047 
11,633 
58,001 

126,242 

102,437 

1,574 

1,867 

351,329 

530,731 
11,637 
30,033 

6,301 

20,006 

782,466 



641, 561 
27 

&;0,453 
854,070 
213,617 
60,668 
43,497 
16,125 

786,000 

380,341 

728 

7,563 
267,695 

481,374 



642,025 
22,439 



319,300 

493,334 

7,079 

211,248 

117,046 

46, 527 

6,797 

318,202 

2,469, 649 

1,342,437 

305,421 

125,091 

94,354 

11,077 

3,486 

78,717 



2,994,129 



195,506 
156,495 

175,104 

42,921 

407,607 

95,319 
549,420 
251,146 

48,146 
1,071,965 



2,550,161 



2,464,624 

3,161 

224 

10,878 

16,137 

4,011 

77 

14,472 

7,739 
3,276 

1,027 
24,535 



2,375,118 



1,457,029 

63,966 

76,012 

7,231 

27,229 

76,395 

30,184 

1,749 

824 

194,749 

112,189 

6,237 

12,195 

8,160 

7,906 

293,061 



175,043 

174,319 

242,421 

67,602 

83,474 

78,762 

2,738 

155,001 

68,054 

413 

7,642 
114,607 



71,441 
5,086 



23,309,024 



2,356,027 

7,807,941 

63,770 

2,942,407 

353,632 
2,454,697 

131,124 
1,744,041 

8,452,599 

4,469,640 

86, 654 

27,417 

731, 506 

21,270 

6,837 

789,790 



23,309,024 



5,626,886 
2,782,731 

2,456,291 

629,111 

2,733,989 

2,099,795 

2,721,264 

566,659 

75,234 

3,614,994 



49,741,423 



46,776,202 

9,514 

2,615 

60,802 

250,026 

5,193 

3,988 

114,025 

42,212 

17,963 

6,815 

452,068 



48,795,771 



40,947,386 

1,629,612 

286,764 

106,224 

309,266 

866,453 

285,263 

16,093 

2,890 

359, 635 

12,896 

96,584 

120, 660 

151,239 

10,853 

3,093,948 



945,652 
53 

943,090 
1,445,456 
502,366 
183,187 
166,111 
15,056 

1,113,604 

424,228 

1,829 

30,569 
549,431 

1,051,920 

186,593 
37,624 



335,189,585 



17,816,966 
68,966,009 

1,516,848 
68,103,343 
12,751,552 

6,203,138 

224,800 

40,734,632 

213,473,032 
111,188,161 
9,324,366 
4,134,435 
5,176,140 
2,135,940 
1,363,434 
8,477,445 



335,189,565 



33,747,723 
15,101,544 

24,352,251 

1,699,003 

43,969,072 

10,756,217 

55,229,741 

31,362,523 

3,863,098 

114,906,408 



464,819,543 



453,156,983 

392,044 

59,305 

1,084,068 

1,065,890 

750,956 

21,486 

1,183,136 

133,776 
1,106,743 
2,169,476 

3,695,660 



432,267,661 



316,726,016 

5,479,559 

6,411,359 

807,327 

3, 679, 501 

14,813,793 

3,154,856 

430, 576 

124,303 

13,992,333 

2,867,794 
6,604,557 
3,595,307 

2,339,783 

170,643 

51,069,949 



32,551,882 
63,357 

32,555,934 

34,420,063 

1,664,129 

1,898,637 

727,258 

963, 695 

32,191,496 

15,488,476 

15,346 

665,066 
17,752,546 

19,617,173 

11,509,090 
1,797,610 



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



CORPORATION INCOME TAX RETURNS, 1964 



53 



ACTIVE CORPORA riON RETURNS 



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



jor industrial group — C-jntinued 



Manijfacturing — Continued 



Tobacco 
manu- 
factures 



Textile 

mill 
products 



Apparel and 

other 
fabricated 

textile 
products 



Lumber 
and wood 
products, 

except 
f umi ture 



Fum i ture 

and 

fixtures 



Paper and 

allied 
products 



Printing , 
publishing, 
and allied 
industries 



Chemicals 
and allied 
products 



Petroleum 

refining 

and related 

industries 



Rubber and 
miscellan- 
eous 
plastics 
products 



Leather 

and 
leather 
products 



Number of returns, to 
With net income. — 
Without net income. 



Total assets 

Cash 

Notes and accounts recei\fable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (araortizable). . . 

Less: Accumulated amortisation. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, £Uid bonds payable in one 

year or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

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

short-term capital loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign aorporations 

Other receipts 



Total deductions. 



Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, aitnuity 
plans . 

Other en^jloyee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign cor- 
porations. 
Net income (less deficit) (62 plus 63 minus 35'^ 

Net income 

Deficit 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recomputing prior year investment 

credit 

Investment credit 

Net income (less deficit) after tax (6i minus 
71 plus 73). 
Net income after tax 



Distributions to stockholders: 

Cash and property except own stock. 
Corporations ' s uwn stock 



(11) 



(12) 



(13) 



(W) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(') 



179 
138 



6,239 
4,505 
1,784 



16,366 

10,818 

5,54S 



8,953 
6,034 
2,919 



6,382 
4,248 

2,134 



3,270 

2,444 

826 



22,530 

14,962 

7,568 



10, 957 
7,049 
3,908 



1,072 
691 
381 



4,459 
2,914 
1,545 



3,006 

2,116 

890 



(Thaatmd ebllaf) 



3,786,503 10,732,760 



119,989 

310,979 

4,354 

2,656,041 

16,621 

18,555 

188,087 

315,863 
379,866 



18,880 

2,355 

226 

23,579 



3,786,503 



145,517 
281,332 

297,793 

1,808 

408,120 

9,300 

832,352 

170,356 

136,828 

1,503,097 



5,434,026 



5,405,917 

528 

24 

4,970 

595 
4,448 

4 

485 

455 
3,276 
3,614 
9,710 



4,308,684 



3,033,949 

13,688 

22,147 

1,194 

6,684 

1,052,570 

25,083 

5,422 

379 

55,012 

327,842 
42,289 

10,528 

38 
211,359 



625,342 
11 

625,329 
626,474 
(>) 
5,160 
1,791 
3,186 

621,046 

309,943 

3* 

4,033 
319,419 

320,564 



206,173 



623,416 

2,587,076 

33,385 

3,023,797 

253,473 

124,704 

8,331 

1,073,540 

6,275,901 

3,456,829 

37,691 

6,454 

66,485 

6,860 

2,614 

150,218 



10,732,760 



1,273,792 
301,495 

671,975 

51,414 

1,201,162 

183,078 
1,703,324 

498,943 

57,460 

4,290,117 



17,489/934 



17,216,512 

7,330 

1,036 

31,908 

23,674 

7,640 

187 

33,397 

5,068 
9,711 
8,431 

145, a;o 



16,638,439 



13,372,700 
224,432 
122,987 
18,605 
110,683 

309,820 
132,590 
19,179 
546 
435,403 

3,624 
89,841 
69,443 

31,137 

12,726 

1,184,718 



851,495 
262 

350,721 

926,623 

75,902 

35,887 

27,74* 

8,143 

878,113 

417,949 

654 

28,310 
461,082 

537,055 

172,268 
39,352 



6,682,187 



535,381 

2,053,265 

39,876 

2,420,771 

66,950 

107,123 

22,158 

581,119 

1,450,766 

752,368 

560 

442 

42,898 

22,157 

5,395 

177,120 



6,682,187 



1,394,628 
713,342 

647,404 
124,334 
540,833 

127,990 
1,104,467 

396,915 

29,540 

1,602,234 



15,857,751 



15,678,573 

1,837 
562 
16,228 
15,119 
32,666 

751 

9,002 

4,365 

7,135 

4,452 

87,061 



15,380,919 



12,188,573 

387,241 

36,570 

25,169 

173,445 

304, U7 
94,015 
10,306 
3,922 

113,241 

227 

145,761 

46,825 

71,695 

10,646 

1,763,666 



476,332 



476,270 
560,892 
34,622 
29,896 
24,177 
5,719 

497,188 

221,657 

132 

5,709 
260,322 

344,944 

88,159 
16,876 



6,572,726 



393,094 

l,ai8,448 

19,189 

1,337,275 

124,554 

105,984 

10,342 

592,063 

4,085,993 

1,997,469 

653,597 

56,273 

132,209 

4,940 

1,505 

153,663 



6,572,726 



511,663 
499,209 

350,002 

83,035 

1,226,396 

112,995 
1,207,546 

519,342 

23, 525 

2,033,963 



9,647,748 



9,244,671 

3,079 

1,247 

19,559 

20,076 

6,455 

1,007 

258,341 

6,818 

4,136 

979 

31,380 



9,213,292 



7,187,232 

173,712 

72,660 

20,543 

61,691 

223,441 

94, 673 

5,267 

5,036 

269,207 

247,482 
37,975 
34,119 

13,143 

4,394 

757,707 



434,456 



433,209 

496,723 

63,514 

24,482 

21,004 

3,478 

438,530 

147,066 

433 

14,325 
300,468 

364,008 

126,343 
40,485 



2,361,646 



246,192 

752,294 
16,134 

816,560 
74,868 
37,804 
4,933 

208,455 

1,242,083 

608,366 

16,062 

7,491 

48,393 

3,276 

1,367 

43,579 



2,861,646 



364,327 
200,325 

250,020 
42,229 
252,788 

67,774 

500,002 

162,645 

10,236 

1,011,300 



5,750,220 



,674,101 

1,416 
2,883 
5,267 
7,424 
903 

57 

5,319 

1,650 

4,038 

927 

45,735 



5,461,965 



4,145,687 

157,348 

29,059 

16,930 

64,636 

122,124 

28,487 

5,748 

1,118 

85,396 

813 
61,899 
24,907 

21,598 

220 

695,945 



288,255 



235,372 
315,059 
29,687 
13,250 
14,742 
3,507 

291,200 

132,504 

254 

3,883 
156,751 

186,439 

43,618 
8,103 



12,271,759 



516,610 

1,603,735 

34,626 

1,695,151 

253,487 

193,610 

2,367 

1,584,822 

10,733,332 

5,104,914 

507,855 

112,695 

181,351 

35,501 

5,859 

211,532 



12,271,759 



796,789 
315,9Ca 

721,156 

60,801 

2,000,983 

298,300 

2,273,332 

1,358,262 

53,229 

4,392,506 



14,454,293 



14,092,654 

6,464 

1,846 

30,335 

35,680 

14,298 

616 

145,725 

5,978 
14,335 
36,292 

70, Cf!0 



13,437,659 



9,731,254 

152,331 

331,778 

21,280 

123,748 

321,629 

117,335 

11,001 

3,065 

689,521 

39,936 

112,733 

98,215 

57,409 

5,053 
1,621,321 



1,016,634 
1,433 

1,016,221 
1,069,867 
53,646 
34,022 
21,188 
12,552 

1,033,664 

472,817 

347 

42,076 
585,480 

639,138 



365,615 
27,746 



11,952,008 



1,230,912 

2,752,615 
225,133 

1,363,676 

483,415 

242,603 

15,750 

1,654,932 

6,137,566 

2,984,090 

41,215 

5,733 

245,311 

66,073 

19,433 

941,889 



11,952,008 



1,187,500 
579,337 

1,103,535 

155,206 

1,332,497 

782,859 

1,838,852 

736,944 

77,091 
4,158,187 



17,780,054 



17,305,845 

14,085 
3,874 
38,572 
34,176 
41,626 

721 

48,495 

7,198 
37,683 
20,493 

227,285 



16,454,461 



11,258,048 

549,074 

87,430 

68,047 

199,841 

377,404 

117,883 

28,104 

6,455 

449,221 

2,629 
210,551 
151,155 

69,248 

5,755 
2,873,615 



1,325,593 
132 

1,321,851 

1,434,942 

113,091 

74,930 

42,603 

32,074 

1,327,399 

616,215 

645 

22,859 
728,495 

841,588 

364,103 
47,281 



30,498,842 53,622,341 



1,598,655 
5,241,807 

86,663 

4,968,101 

1,599,763 

505,418 

13,087 
3,696,924 

23,178,854 
11,758,914 
229,980 
116,165 
422,794 
222,530 
34,252 
861,924 



30,498,842 



2,679,753 
695,014 

2,360,525 

227,501 

4,753,995 

939,581 

4,807,V.3 

3,328,573 

294,293 

10,412,159 



35,745,829 



34,467,765 

32,657 
7,325 
84,054 
39,461 
169,575 

2,385 

148,295 

17,855 
183,026 

414,212 
179,216 



31,265,615 



20,045,010 

341,800 

511,555 

54,459 

241,862 

597,172 

252,156 

65,08-/ 

11,415 

1,721,858 

101,134 

1,507,153 

388,796 

132,034 

10,617 

5,272,497 



4,480,214 
13,913 

4,486,802 

4,607,548 

120,746 

232,574 

61,557 

160,809 

4,361,324 

2,128,012 

1,765 

102,057 
2,460,847 

2,581,658 

2,085,750 
149,235 



1,553,311 

8,986,353 

213,396 

3,589,698 

1,589,684 

761,418 

4,559 

10,917,420 

43,064,466 
22,634,474 
6,030,705 
2,913,962 
1,263,748 
1,274,042 
1,054,193 
1,307,462 



53,622,341 



4,955,152 
451,098 

1,770,402 

75,440 

5,345,570 

1,722,606 
11,244,051 

8,497,203 

993,690 

18,551,129 



48,011,251 



44,860,793 

63,847 

1,365 

156,454 

415,689 

98,726 

4,740 

131,809 

12,226 
547,205 

611,746 
1,106,651 



45,433,800 



30,144,241 
87,342 

765,515 
60,699 

753, 654 

2,708,295 
265,474 
26,352 
11,215 

1,904,564 

2,119,535 
246,683 
317,854 

110,856 

2,759 
5,912,541 



2,572,451 



2,571,085 

2,618,229 

47,143 

659,719 

56,438 

464,970 

1,953,857 

952,155 

1,127 

43,644 
1,562,555 

1,709,721 



2,030,343 
803,148 



6,536,107 



372,404 

1,598,263 

35,499 

1,613,459 

153,918 

82,742 

3,746 

304,355 

4,014,992 

2,196,825 

6,582 

954 

79,566 

18,040 

8,452 

124,765 



6,636,107 



667,623 
250,469 

527,969 

55,485 

1,154,094 

193, Ce2 
845,389 
515,589 

85,256 
2,229,141 



9,316,210 



9,100,129 

1,614 

167 

17,612 

9,855 
10,144 

143 
a,434 

1,473 

12,737 
66,034 
74,763 



8,716,350 



6,179,855 

119,135 

129,097 

22,292 

94,199 

323,356 
64,252 

7,230 

1,641 

309,019 

1,139 
172,399 
84,079 

47,371 

3,503 

1,157,783 



599,860 
442 

600,135 
634,727 
34,592 
29,625 
18,153 
U,472 

594,607 

285,248 

254 

17,405 
332,293 

355,891 

155,532 
21,143 



2,346,787 



198,090 
628,547 

12,776 
714,372 

52,085 

154,811 

6,504 

249,019 

648,267 

343,553 

59 

18,445 

1,246 

359 

36,930 



2,346,787 



318,677 
190,078 

155,650 
16,613 
264,545 

54,130 
454,168 
145,839 

18,419 
718,668 



4,726,465 



4,636,452 

862 

140 

4,937 

2,580 

1,257 

3 

1,998 

333 

5,193 

151 

22,559 



4,555,332 



3,609,338 
95,210 
22,596 
10,697 
50,177 

104,873 

32,671 

4,048 

169 

51,379 

121 
55,322 
22,447 

18,741 
2,251 

474,342 



171,083 



170,943 

193,886 

22,943 

11,885 

7,469 

4,415 

173,339 

80,145 

138 

2,197 
92,995 

115,956 

46,409 
466 



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



54 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS. 1964 



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



Number of returns, tO' 
With net income. . . . 
yithout net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accuraulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortizable). . , 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year 

or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and lindivided profits 



Total receipts 

Business receipts 

Interest on Government obligations; 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions. 



Cost of sales and operations . . . 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plane 

Net loss, noncapital assets 

Other deductions 



Total receipts lees total deductions 

Includable Income of controlled foreign corpora- 
tions. 
Net IncoBC (less deficit] (62 plus 63 minus 35). 

Net income 

Deficit 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 



Incone subject to tax 

Incone tax, total 

Tax from recomputing prior year investment credit 

Xnveetoent credit 

Net Incooe (lees deficit) after tax {(A minus VI 
pl'iB 73). 

Net Income after tax 



Distributions to stockholders: 

Caiih and property except own stock. 
'>:.rpo rat Ion's own stock 



Major industrial group — Continued 



Manufacturing — Continued 



Stone, clay, 

and glass 

products 



(22) 



6,105 
2,862 



Primary 

metal 

industries 



(23) 



4,421 
3,297 
1,124 



Fabricated 
metal products 
except machin- 
ery and 
transportation 

equipment 



(24) 



20,231 

14,353 

5,878 



Machineiy, 
except 

electrical 



(25) 



20,389 

14,338 

6,051 



Electrical 

machinery, 

equipment, 

and 

supplies 



(26) 



8,499 
5,220 
3,279 



Motor 
vehicles 
and motor 

vehicle 

equipment 



(27) 



2,085 

1,&;7 

438 



Transpor- 
tation 
equipment, 
except 
motor 
vehicles 



(28) 



2,638 
1,573 
1,065 



Scientific 
instruments, 
photographic 

equipment, 
watches 

and clocks 



(29) 



3,990 
2,443 

1,547 



Miscellaneous 

manufacturing 

industries, 

including 

ordnance and 

accessories 



(30) 



9,330 
5,697 
3,633 



(Thoummtd dollmrm) 



11,118,644 



746,540 

1,910,086 

48,309 

1, 623,448 

319,232 

165,774 

12,924 

1,084,237 

9,572,328 

4,865,Cai 

228,739 

65,557 

229,776 

21,292 

6,830 

139,975 



11,118,644 



738,862 
411,305 

702,496 
106,522 

1,413,362 

262,906 

2,050,962 

992,642 

114,534 
4,325,053 



12,692,994 



12,385,210 

8,897 

2,416 

26,263 

23,667 

17,472 

194 

41,546 

4,394 
24,680 
65,419 
92,836 



11,624,336 



8,066,734 

223,779 

344,457 

38,522 

101, 323 

335,834 

96,822 

11,050 

3,945 

625,145 

88,611 
91,925 
97,396 

67,666 

3,405 

1,427,722 



1,068,658 
342 

1,066,584 
1,142,508 
75,924 
4a, 577 
26,943 
21,144 

1,077,165 

510,359 

379 

30,881 

587,106 

663,Cf74 



340,243 
43,890 



32,285,106 



1,645,427 
4,172,851 

71,651 
6,260,727 
1,298,128 
1,137,622 

10,008 
2,686,277 

30,202,083 

16,912,268 

1,434,008 

827,560 

607,603 

43,428 

7,426 

555,849 



32,285,106 



2,950,515 
585,357 

2,047,769 

69,081 

5,492,519 

974,311 

5,775,450 

2,021,572 

514,454 

11,854,078 



34,303,672 



33,734,307 

39,791 

5,205 

150,626 

28,373 

25,180 

260 

53,937 

4,886 

100,848 

52,016 

108,238 



31,914,628 



24,132,823 

239,243 

1,674,977 

30,527 

142,310 

800,897 

337,576 

26,457 

13,443 

1,622,740 

239,254 
112,612 
381,293 

303,689 

14,750 
1,842,037 



2,339,(K4 
1,149 

2,384,988 
2,445,817 

60,829 
135,823 

44,612 

95,169 

2,244,262 

1,097,864 

463 

88,030 
1,375,154 

1,435,990 

832,708 
43,888 



15,302,114 



1,122,101 

3,404,589 

65,654 

4,017,284 

262,976 

225,714 

21,092 

1,477,923 

8,394,176 

4,182,750 

48,451 

6,599 

231,930 

60,030 

24,566 

315,367 



15,302,114 



1,702,378 
903,926 

1,240,207 



165 
1,796, 



,733 
,090 



439,568 
2,697,407 
1,103,228 

61,819 
5,186,758 



24,918,639 



8,318 
2,477 
34,964 
34,495 
22,769 

l,Cr72 

37,349 

7,602 
14,243 
101,376 
140,544 



23,515,037 



17,722,881 

622,469 

293,046 

51,056 

213,426 

539,747 

151,938 

19,530 

7,030 

630, 053 

3,983 
222,840 
172,378 

125,981 

17,528 
2,721,151 



1,403,602 
772 

1,401,897 

1,562,164 

160,267 

72,202 

58,447 

12,917 

1,452,974 

674,454 

1,U3 

30,739 

758,182 

918,515 

338,490 
55,839 



26,398,878 



1,668,551 
6,182,847 

123,383 
7,494,523 
1,076,747 

356,874 

18, 624 

2,704,578 

13,774,590 

7,512,833 

7,144 

4,238 

309,731 

99,707 

49,859 

395,225 



26,398,878 



2,525,315 
1,202,585 

2,264,609 

160,923 
3,449,681 

887,856 
4,957,479 
1,854,391 

322,211 
3,773,823 



35,536,783 



34,434,378 

29,107 

2,194 

108,837 

195,416 

138, 607 

2,206 
66,237 

11,242 

46,798 
230,379 
271,382 



32,179,303 



22,508,753 

633,616 

404,862 

96,461 

282,342 

841,538 

274,168 

44,936 

8,952 

1,213,722 

954 
316,383 
351,726 

211,673 

12,838 

4,976,379 



3,357,480 
16,232 

3,371,568 

3,541,956 

170,338 

128,015 

82,243 

45,049 

3,388,266 

1,641,673 

1,349 

47,396 

1,777,291 

1,947,724 



687,063 
62,625 



19,907,793 



1,141,031 

5,167,904 

70,512 

5,481,061 

708,744 

359,831 

6,381 

2,426,675 

7,125,340 

3,272,701 

2,446 

1,366 

151,606 

84,198 

30,300 

627,410 



19,907,798 



2,726,765 
1,073,727 

1,905,513 

110,039 

2,420,963 

656,161 
2,835,053 
2,625,110 

170,924 
5,383,493 



30,280,711 



14,459 
4,638 
35,619 
30,197 
66,531 

4,657 

41,236 

7,973 

8,187 

104,271 

140,796 



28,556,101 



20,411,124 

326,766 

203,170 

59,026 

248,286 

739,975 

201,033 

29,904 

19,717 

720,696 

753 
444,437 
241,371 

174,534 

23,692 

4,661,617 



1,724,610 
2,587 

1,722,559 

1,996,966 

274,407 

54,831 

45,809 

7,496 

1,933,695 

942,228 

1,224 

28,956 

809,237 

1,083,738 

592,632 
209,677 



29,773,192 



954,882 
9,297,514 

102,736 
4,998,173 
2,967,183 

403,465 

3,752 

3,945,464 

13,936,792 

7,911,676 

7,917 

2,980 

157,345 

21,950 

9,604 

1,105,251 



29,773,192 



2,429,029 
2,793,327 

2,896,872 
31,326 

4,098,376 

869,142 
2,069,702 
2,332,172 

379, 517 
11,873,729 



36,267,514 



35,530,683 

125,438 
13,137 
97,724 
22,842 
19,370 

417 

24,960 

5,661 

19,292 

259,923 

147,567 



31,509,715 



23,830,765 

123,659 

400,415 

43,511 

83,421 

1,351,353 

311,753 

28,991 

2,839 

950,730 

1,066 
229,953 
365,335 

475,696 

3,012 

2,307,216 



4,757,799 
21,742 

4,766,404 
4,797,675 
31,271 
73,790 
57,249 
16,372 

4,722,061 

2,350,690 

1,379 

61,227 

2,476,941 

2,508,238 



1,697,010 
102,836 



11,814,635 



542,480 

2,747,189 

50,911 

4,451,870 

235,775 

275, 545 

2,290 

584,177 

5,487,913 

2,902,002 

504 

51 

167,375 

18,568 

7,331 

261,344 



11,814,685 



2,144,541 
552,101 

1,402,159 

46,582 

1,343,459 

1,056,574 
1,082,118 
1,129,543 
56,356 
3,001,252 



21,401,034 



21,034,276 

3,403 

3,367 

38,249 

22,315 

15,722 

71 
20,117 

5,634 

9,393 
13,575 
234,912 



20,378.536 



16,644,733 

110,243 

241,505 

14,580 

213,859 

460,168 

111,431 

15,950 

8,457 

426,999 

5,733 

51,461 

290,158 

133,135 
14,668 

1,630,451 



1,022,493 
130 

1,019,261 

1,086,144 

66,833 

33,471 

25,439 

7,994 

1,052,497 

513,133 

1,601 

24,748 

525,826 

592,710 

218,001 
25,959 



5,773,122 



244,137 

1,246,132 

18,601 

1,417,797 

406,643 

164,471 

2,140 

574,368 

2,936,079 

1,432,746 

1,578 

7 

69,342 

82,174 

23,772 

103,337 



5,773,122 



429,652 
218,031 

657,717 

34,397 

635, 670 

176,453 
1,038,364 

381,890 

56,359 

1,644,539 



7)387,112 



7,212,332 



1,011 
14,395 

9,019 
23,132 

123 

13,116 

3,808 
4,205 
44,123 
53,040 



6,533,268 



4,204,394 

116,263 

95,631 

13,575 

76,661 

187,258 

44,208 

19,971 

5,393 

262,625 

157 
196,317 
106,038 

35,036 

688 
1,174,053 



348,344 
760 

848,593 

905,087 

56,494 

15,001 

11,368 

3,633 

884,106 

432,906 

256 

12,791 

423,473 

434,975 

219,420 
20,534 



4,768,506 



317,326 

1,525,045 

127,181 

1,243,287 

133,731 

79,832 

13,811 

535,220 

1,794,397 

931,070 

5,093 

657 

59,257 

12,365 

6,476 

114,526 



4,763,506 



501, 666 
515,344 

421,601 

54,745 

532,355 

148,905 

669,867 

358,549 

17,761 

1,546,713 



7,065,271 



6,896,537 

3,298 

461 

31,727 

12,413 

6,784 

179 

9,549 

1,305 

7,505 

6,922 

88,491 



6,684,055 



4,668,905 

201,491 

54,557 

54,051 

74,936 

173,682 

69,091 

6,018 

2,4S5 

140,159 

53 
148,071 
44,105 

25,292 

4,182 

l,ca6,972 



381,216 
1,308 

382,063 

470,633 

88,625 

27,663 

21,660 

5,858 

435,993 

203,356 

162 

5,957 

184,664 

273,289 

34, 623 
9,167 



Pootnot«e at end of toblo. See text for explanfttoiy statements and for "Description of the Sample and Limitations of the Data." 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



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



55 



Total 
transportation, 
comnnmication, 
electric, gas, 
ajid sanitary 
services 



f.lajor industrial gp^up — Continued 



Transportation, communication, electric, gas, 
and sanitary services 



Transpor- 
tation 



Communi- 
cation 
services 



Electric, 
gas, and 

sanitary 
services 



'i^'hclesale and retail trade 



Total 
wholesale 

and retail 
trade 



Wholesale trade 



Total 

wholesale 

trade 



Groceries 

and 
related 
products 



Machinery, 

equipment, 

and 

supplies 



Miscel- 
laneous 
wholesale 
trade 



Wholesale 

trade 

not 

allocable 



(32) 



(33) 



(3i) 



(35) 



(36) 



Number of returns, to 
With net income. . . . 
Without net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortizable) . , . 

Less: Accumulated araortization. 
Other assets ^ 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year 

or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 



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

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

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations... 

Compensation of officers 

Repairs 

8ad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign corpora- 
tions . 
Net income (less deficit) (62 plus 63 minus 35).. 

Net income 

Deficit 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax , total 

Tax from recomputing prior year investment credit 

Investment credit 

Net income (less deficit) after tax (64 minus 71 
plus 73). 

Net income after tax 



Distributions to stockholders: 

Cash and property except own stock. 
Corporation's own stock 



(37) 



(38) 



(39) 



(40) 



56,338 
35,622 
20,716 



42,908 
27,422 
15,4S6 



7,061 
4,457 

2,604 



6,369 
3,743 
2,626 



421,553 
278,306 
143,247 



142, 603 

100,640 

41,963 



16,802 

11,796 

5,006 



20,199 

14,465 

5,734 



102,855 
73,075 
29,780 



(Thouawid doltara) 



174,912,513 



4,022,606 
7,465,528 

81,769 
3,470,938 
4,481,952 
3,873,976 

50,516 
8,480,254 

187,945,164 

49,528,948 

184,446 

66,475 

1,407,267 

214,461 

72,261 

3,059,858 



174,912,513 



4,650,048 
3, 608,134 

10,183,263 

419,052 

65,026,688 

6,071,594 
40,495,516 
13,470,014 

1,377,592 
29,610,612 



55,070,980 43,351,046 76,490,487 113,939,042 



2,124,058 
3,888,702 

27,441 

897,745 

1,996,228 

1,319,743 

39,864 
3,934,870 

58,062,121 
19,409,166 
82,876 
32,269 
624,424 
79,455 
31,727 
1,521,497 



55,070,980 



81,726,057 



79,450,169 

90,152 

21,191 

289,599 

739,647 

36,936 

3,944 

245,123 

67,788 
171,820 

17,093 
592,595 



71,966,060 



46,320,351 

793,299 

156,374 

163,548 

1,792,494 

5,175,269 

2,914,748 

68,114 

79,490 

7,871,703 

108,610 

412,810 

1,042,511 

425,267 

17,450 

4,623,992 



9,759,997 
78 

9,738,884 
10,171,667 
432,783 
393,027 
221,477 
145,272 

9,717,598 

4,741,486 

3,454 

396,343 

5,393,741 

5,826,605 

4,213,921 
172,603 



2,758,012 
1,758,408 

3,355,953 

233,286 

17,547,428 

2,095,507 

8,333,239 

3,745,988 

463,596 

14,779,563 



691,404 
1,136,023 
16,313 
1,076,832 
1,939,338 
1,914,041 
6,360 
2,350,139 

43,258,438 

9,904,885 

2,915 

1,167 

158,187 

92,990 

26,743 

673,442 



43,351,»6 



37,447,529 



35,873,356 

39,944 
10,096 
133,415 
612,113 
15,690 

1,277 

173,227 

59,056 
32,499 

7,290 
439,066 



35,754,497 



24,512,780 

557,680 

89,934 

52,579 

1,465,384 

1,835,596 

908,926 

21,435 

29,639 

2,909,279 

28,703 
202,890 
228,719 

179,708 

13,689 

2,717,556 



1,693,032 

78 

1,683,014 

2,029,252 

346,238 

255,452 

183,620 

69,773 

1,724,386 

779,173 

1,277 

120,961 

1,024,802 

1,371,121 

761,002 
38,624 



473,193 
535,056 

3,391,424 

127,595 

12,795,676 

1,006,940 

12,387,326 

5,758,819 

210,075 

6,6&4,942 



1,207,144 

2,440,803 

38,015 

1,496,361 

546,386 

645,192 

4,292 

2,195,245 

36,624,555 

20,214,897 
98, 655 
33,039 
624,656 
42,016 
13,786 
864,919 



76,490,487 



1,418,343 
1,314,670 

3,435,836 

58,171 

34,683,584 

2,969,147 

19,774,951 

3,965,207 

703,921 

8,166,107 



9,342,923 

35,071,556 

1,016,181 

34,891,935 

896,397 

2,123,353 

414,343 

8,931,443 

32,712,638 

15,366,716 

294,303 

70,836 

2,730,089 

224,592 

89,577 

2,847,775 



113,939,042 



19,717,925 



19,350,779 

31,873 
3,157 
72,759 
76,940 
16,335 

1,702 

37,809 

4,032 

52, 699 

6,523 

58,267 



15,i 



,155 



9,953,422 

117,107 

9,985 

64,966 

215,190 

1,271,252 

560,643 

20,122 

9,192 

1,977,704 

379 
130,072 
498,758 

164,677 

1,950 

892,736 



3,829,770 



3,821,613 
3,392,344 
70,731 
66,277 
20,532 
44,727 

3,819,093 

1,890,302 

678 

111,024 

2,042,335 

2,113,066 

1,352,072 
39,402 



24,560,603 



24,225,534 

18,335 
2,938 
83,425 
50,594 
4,861 

965 

34,087 

4,700 
36,622 

3,280 
95,262 



20,323,403 



11,854,149 

118,512 

56,455 

46,003 

111,920 

2,068,421 

1,445,179 

26,557 

40,659 

2,984,720 

79,528 

79,848 

315,034 

80,882 

1,341 

1,013,700 



4,234,257 
4,250,071 
15,814 
71,293 
17,325 
30,772 

4,174,114 

2,072,011 

1,499 

164,358 

2,326,604 

2,342,418 

2,100,847 

94,577 



22,390,623 
12,470,541 

6,972,650 

2,424,997 

12,474,554 

4,133,210 
18,768,976 

5,202,155 

408,738 

28,192,593 



335,319,452 



329,056,077 

27,141 

9,359 

470,485 

734,754 

30,223 

7,349 

253,635 

64,218 
129,387 
124,624 

4,412,200 



323,678,191 



50,470,710 



4,087,351 

18,195,614 

372, 637 

14,863,590 

423,004 

843,737 

153,221 

4,559,824 

10,558,563 

5,073,631 

271,711 

62,391 

914,325 

91,048 

36,362 

1,053,743 



50,470,710 



12,298,480 
6,248,971 

2,673,423 

903,630 

4,530,031 

1,160,498 

7,962,367 

2,200,841 

173,444 

12,314,025 



159,899,254 



157,538,432 

14,237 

3,800 

180,101 

247,820 

23,269 

4,311 

114,690 

29,198 

78,955 

57,919 

1,606,472 



156,938,090 



260,687,633 

5,932,216 

846,201 

796,127 

4,542,387 

3,854,689 

1,491,660 

97,414 

32,317 

2,719,324 

27,927 

3,471,683 

598,765 

297,330 

51,819 

43,230,649 



6,641,261 
1,201 

6,633,103 

7,956,192 

1,323,089 

457,888 

330,190 

105,766 

6,913,193 

2,842,858 

3,195 

99,739 

3,889,984 

5,213,343 

1,461,748 
278,060 



134,329,596 

2,702,823 

270,381 

351,337 

925, 639 

1,490,783 

628,167 

36,766 

11,535 

869,185 

19,830 
753,694 
257,317 

109,791 
19,464 

14,206,732 



2,911,164 
1,104 

2,903,463 

3,439,432 

530,964 

221,444 

135,249 

65,407 

2,975,167 

1,214,092 

1,039 

29,120 

1,723,496 

2,254,541 

486,375 
102,368 



5,784,031 



486,253 

1,916,463 

32,149 

1,647,218 

64,947 

104,534 

14,291 

477,443 

1,681,645 

323,557 

1,198 

394 

97,192 

10,038 

3,661 

147,520 



5,734,031 



1,438, 669 

607,890 

333,349 
105,028 
571,994 

165,077 

955,333 

334,376 

19,823 

1,252,492 



32,709,493 



32,333,878 

1,667 

707 

16,551 

33,962 

909 

409 

13,846 

2,674 

6,059 

4,453 

294,373 



32,401,191 



29,005,765 

333,957 

59,420 

41,868 

144,635 

183,652 

81,917 

4,427 

2,148 

143,199 

301 
88,736 
33,487 

20,035 

3,043 

2,254,596 



308,302 
647 

308,242 
383,121 
74,879 
18,436 
12,257 
4,998 

324,910 

133,141 

210 

5,641 

180,742 

255,644 

65,087 

8,777 



6,362,906 



491,444 

2,567,584 

65,164 

1,958,992 

45,353 

69,389 

31,024 

369,159 

1,080,772 

489,477 

106,111 

27,959 

90,245 

12,513 

4,315 

127,235 



6,362,906 



1,284,341 
902,794 

377,217 
133,166 
592,796 

165,417 
989,095 
157,691 

I6,cai 

1,744,378 



38,036,199 



3,087,599 

13,633,985 

274,494 

11,208,351 

312,206 

663,439 

111,386 

3,674,920 

7,739,839 

3,734,338 

163,791 

33,636 

723,441 

68,418 

28,360 

769,652 



38,086,199 



14,736,576 



14,366,236 

1,289 

688 

37,291 

63,561 

4,745 

1,303 

17,362 

7,927 

6,4«6 

2,342 

227,344 



14,264,729 



U,257,365 

414,935 

30,276 

50,489 

108,373 

128,609 
84,295 
4,194 
1,099 

112,670 

2,188 
66,897 
37,629 

10,737 
3,568 

1,951,355 



471,347 



471,159 

536,805 

65,646 

37,747 

24,841 

5,316 

462,489 

189,345 

240 

2,987 

284,801 

350,449 

70,736 
20,149 



9,527,238 
4,702,422 

1,951,314 

660,779 

3,336,999 

824,179 
5,960,289 

1,705,357 
142,085 

■',275,037 



111,754,262 



110,161,113 

11,317 

2,391 

125,174 

149,092 

17,615 

2,579 

81,776 

18,524 

66,142 

50,902 

1,067,637 



109,637,973 



93,519,085 

1,921,114 

179,218 

257,996 

668,000 

1,172,299 

458,267 

28,031 

8,252 

607,931 

17,225 
601,005 
183,873 

78,618 

12,686 

9,924,373 



2,116,289 
457 

2,114,355 

2,499,926 

385,571 

164,190 

97,264 

54,909 

2,172,392 

886,303 

589 

20,353 

1,246,405 

1,634,032 

348,696 

72,601 



(41) 



2,747 
1,304 
1,443 



237,574 

22,055 

77,582 

330 

49,029 

498 

6,325 

1,520 

38,302 

56,307 

26,259 

611 

402 

3,447 

79 

26 

9,336 



237,574 



48,232 
35,865 

U,543 
4,657 
28,242 

5,825 

57,650 

2,917 

525 

42,118 



698,923 



677,203 

14 

14 

1,085 

1,205 

20 

1,706 

73 
268 
222 

17,113 



684,197 



547,331 
32,817 
1,467 
1,034 
4,631 

6,223 

3,688 

114 

36 

5,385 

U6 
2,056 
2,328 

351 

162 

76,408 



14,726 



14,712 
19,580 
4,363 
1,071 
887 
184 

15,376 
5,303 

139 
9,548 

14,416 

1,806 
841 



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



56 



CORPORATION INCOME TAX RETURNS, 1964 



ACTIVE CORPORATION RETURNS 



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



f.tijor iriduE'.rial group — Continued 



'.•/holesale and retail trade — Continued 



Retail trade 



Total 

retail 

trade 



Building 
materials, 
hardware, 
and farm 
equipment 
s to i-es 



General 

merchandise 

stores 



Food 
stores 



Automotive 

dealers and 

gasoline 

service 

stations 



Apparel 

and 
accessory- 
stores 



Furniture, 
home fur- 
nishings ,aiid 
equipment 
stores 



Eating 

and 

drinking 

places 



t/iscellan- 

eous 

retail 

stores 



Retail 
trade not 
allocable ' 



(«) 



(«) 



(M) 



(«) 



(46) 



(47) 



Nujnber of returns, to 
With net income. . . . 
Without net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletabie assets 

i*SE : .Accumulated depletion.... 

l£tnd 

Intangible assets (amortiaable). . . 

Less: Accumulated amortisation. 
Otlier assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

long-term capital loss. 
Net long-term capital gairi reduced by net 

short-term capital loss- 

Het gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations 

Coinpensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Aiaortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plana. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable Incoae of controlled foreign cor- 
porations. 
Net IncojDe (less deficit) (62 plus 63 minus 35) 

Met income 

Deficit 

Statutory special deductions, total 

Net operatlr^ loss carryforward 

Dividends received deduction 



Incooc subject to tajt 

Incow; tax, total 

Tax frwa rocomputlng prior year investment 
credit. 

Inv'-'Otmenl credit 

Net Income (leco deficit) after tax (64 minus 
71 plus 73). 
H<;t Income of U-t lax 



Wutrlb'jttons to ctockholdcrs : 

Cajjh and proy;rly except ovn otock. 
Corf»>rati'jn'/; 'jwii stock 



272,166 

174,263 

97,903 



28,765 

19,188 

9,577 



16,326 
U,339 

4,987 



19,002 

U,900 

7,102 



45,809 
30,695 
15,114 



29,716 
20,923 
3,793 



(48) 



(49) 



(50) 



(51) 



24,593 

15,780 

3,813 



46,675 
23,728 
22,947 



60,194 
40,37S 
19,316 



1,086 
332 
754 



(Thotitand dollars) 



60,949,188 



5,131,756 

15,603,658 

598,336 

19,568,852 

447,407 

1,249,426 

250,242 

4,039,176 

21,705,536 

10,064,176 

21,946 

3,445 

1,768,862 

132,389 

52,859 

1,753,754 



60,949,188 



10,239,641 
6,109,595 

4,164,359 
1,500,256 
7,207,050 

2,797,057 
10,408,609 

2,892,069 

224 , 614 

15,405,938 



171,803,854 



168,016,983 

12, 622 

3,637 

250,350 

474,036 

6,827 

3,033 

131,759 

34,540 

'16,424 

64,462 

2,759,131 



168,204,631 



123,832,699 

3,154,186 

563,453 

420,276 

3,553,083 

2,313,309 

783,532 

59,715 

20,258 

1,815,259 

7,846 

2,669,355 

332,305 

183,103 

30,964 

23,464,783 



3,599,223 
97 

3,595,633 

4,368,628 

772,995 

228,030 

199,864 

37,022 

3,812,201 

1,571,173 

2,111 

69,633 
2,094,093 

2,867,277 



109,678 



5,448,011 



384,497 

1,719,219 

50,193 

2,043,653 

26,406 

66,687 

22,357 

322,249 

1,364,426 

703,422 
7,565 
2,510 

155,213 

3,242 

1,444 

90,066 



5,448,011 



931,920 
676,131 

235,577 
168,761 
516,962 

98,445 

1,323,250 

136,997 

11,209 
1,348,759 



10,859,311 



10,637,648 

1,118 

384 

25,690 

26,737 

1,057 

273 

12,391 

2,846 

4,362 

12 

146,793 



10,665,980 



8,166,271 

363,198 

31,319 

65,127 

118, 674 

151,708 

65,159 

3,034 

805 

107,001 

783 
81,124 
15,491 

10,867 

3,264 

1,482,155 



193,331 
97 

193,044 
281,774 
88,730 
16,325 
13,430 
2,895 

216,252 

73,132 

205 

2,001 
121,913 

210,716 



51,039 
5,868 



18,791,238 



1,202,443 

6,305,228 
349,942 

5,206,054 

131,654 

398,160 

25,122 

1,441,649 

6,310,858 

2,815,877 

3,254 

2,479 

538,512 

41,927 

17,884 

372,559 



13,791,238 



3,108,100 
937,842 

1,453,545 

85,793 

2,478,240 

1,442,109 

2,375,900 

867,283 

73,857 

5,963,569 



35,348,927 



33,923,767 

3,577 

872 

79,853 

156,373 

205 

568 

36,291 

5,372 

14,030 

63,275 

1,064,744 



34,086,275 



21,871,091 
232,078 
130,973 
123,306 
875,664 

623,206 

239,399 

25,211 

2,076 

501,117 

1,416 
939,811 
137,119 

20,760 

1,886 

8,351,162 



1,262,652 



1,261,780 

1,364,619 

102,839 

44,473 

32,187 

11,837 

1,310,054 

617,349 

323 

25,320 
669,751 

772, 593 

427,965 
20,851 



7,581,516 10,073,735 4,478,565 



384,997 
558,327 

13,945 
2,352,385 

91,115 
211,087 

23,456 
616,824 

4,353,674 

2,002,344 

3,539 

677 

213,878 

17,480 

7,462 

279,182 



7,581,516 



1,525,033 
240,852 

643,485 
150,975 
898,462 

179,695 
1,031,852 

924,219 

26,311 

1,910,632 



39,611,259 



39,338,258 

1,497 

1,050 

18,056 

42,679 

770 

223 

15,6a5 

4,704 

6,023 

210 

182,174 



33,915,030 



31,099,429 

241,919 
113,577 
16,723 
603,078 

376,941 

59,414 

9,701 

3,867 

391,801 

1,770 
519,873 
89,023 

73,208 

5,018 

5,3(X,688 



696,229 



695,179 
770,732 
75, 603 
29, 572 
24,579 
5,093 

715,382 

323,999 

446 

21,311 
387,991 



181,906 
34,057 



833,348 

2,231,862 

61,381 

4,217,397 

47,462 

212,228 

49,252 

478,294 

2,522,970 

1,161,534 

2,220 

667 

412,894 

12,861 

5,134 

280, 663 



10,073,735 



1,114,682 
2,649,520 

627,027 
300,122 
950,546 

265,099 

1,730,714 

177,084 

24,522 

2,184,419 



43,300,138 



43,075,612 

1,132 

79 

60,717 

83,418 

283 

906 

17,962 

7,128 
3,551 

53 

549,297 



43,304,350 



36,709,211 

711,256 

78,740 

73,319 

384, 668 

340,321 

196,183 

7,579 

4,258 

216,404 

1,185 
395,746 

27,567 

23,839 

3,796 

4,130,273 



495,788 



495,709 

625,722 

130,013 

34,354 

31,8.54 

2,520 

525,179 

138,440 

257 

4,057 
311,326 

441,440 



71,193 
10, 340 



495,215 
1,034,073 
23,597 
1,800,024 
49,602 
77,639 
26,778 
333,356 

1,132,814 

613,364 

1,273 

373 

56,330 

3,577 

1,546 

106,709 



4,473,565 



906,371 
283,568 

282,439 
127,107 
333,550 

99,412 

861,752 

275,433 

10,672 

1,248,261 



9,923,330 



9,681,812 

1,546 

731 

11,615 

44,103 

170 

428 

6,741 

304 
7,038 

87 
173,755 



9,674,357 



6,319,496 

289,315 

30,036 

29,508 

502,359 

164,057 
39,581 
4,870 
1,316 
93,867 

397 
219,264 

13,980 

8,674 
3,333 

1,954,754 



253,473 



252,742 
322,945 
70,203 
22,204 
16,606 
5,598 

275,591 

98,906 

47 

2,950 
156,786 

226,939 



47,672 
12,677 



4,002,242 3,426,944 



281,159 

1,682,404 

53,005 

1,297,731 

31,070 

49,141 

17,157 

185,102 

706,948 

353,312 

1,099 

305 

71,095 

3,073 

1,100 

33,935 



718,408 
496,060 

243,292 
129,286 
334,977 

323,(»6 

328,090 

99,941 

39,398 

739, 694 



7,704,823 



7,355,743 

900 

231 

22,940 

21,648 

203 

70 

7,315 

1,667 

5,285 

5 

291,311 



7,573,190 



4,336,662 
326,530 
22,442 
47,576 
218,039 

121,072 
52,796 

2,201 

931 

60,122 

529 
221,603 

10,785 

6,356 

933 
1,644,563 



131,633 

131,402 
205,394 
73,992 
21,099 
19,187 
1,912 

163,856 
54,629 

4 

620 
77,393 

151,335 



22,969 
4,459 



351,775 

332,067 

2,805 

214,831 

21,798 
114,221 

25,539 
220,070 

2,902,550 

1,220,421 

913 

390 

134,833 

27,347 

8,015 

252,121 



3,425,944 



453,535 

238,641 

261,410 
255,986 
313,528 

113,264 
570,733 
151,558 
7,480 
400,709 



239,102 



8,046,670 

799 
215 

5,972 
57,006 
2,877 

301 

20,310 

4,504 

2,917 

141 

97,390 



5,103,542 



3,790,805 

332,284 

95,040 

6,701 

421,449 

268,017 
57, 582 

2,128 

3,389 

239,416 

426 

100,354 

11,428 

15,908 

8,680 

2,749,935 



135,560 



135,345 

264,677 

129,332 

24,732 

22,439 

2,293 

194,156 

67,765 

30 

6,364 
74,444 

203,787 

46,681 
6,136 



7,077,793 



593,256 

1,726,895 

43,131 

2,415,778 

43,290 

117,959 

60,413 

438,225 

2,383,039 

1,181,430 

2,073 

1,044 

130,955 

22,127 

10,177 

269,515 



7,077,793 



1,460,045 
530,302 

408,758 
279,082 
809,085 

272,501 
1,470,686 

256,608 

30,892 

1,559,334 



15,196,539 



15,845,483 

2,052 
125 

25,273 

40,449 

1,257 

264 

15,108 

8,006 
6,213 

679 
251,630 



15,764,950 



10,959,930 

553,543 

60,331 

52,793 

425,656 

261,714 

72,755 

4,951 

3,555 

204,205 

1,244 

189,648 

26,822 

13,375 

3,984 

2,824,839 



431,579 



431,454 
529,479 
98,025 
34,502 
29,048 
4,369 

409,414 

141,099 

748 

5,960 
296,315 

394,341 

94,790 
15,121 



69,144 



4,565 

13,583 

337 

20,449 

10 

2,304 

168 

3,407 

23,207 

12,472 



5,097 

255 

97 

9,004 



59,V^ 



11,447 
6,679 

3,826 
3,144 
21,700 

3,436 
15,532 
2,945 

273 
51 



115,A25 



111,990 
1 



234 
1.623 



1,537 



116,447 



79,804 

3,958 

450 

223 

3,495 

1,773 

658 

30 

61 

1,326 

96 

1,932 ■ 

90 

116 

20 

22,414 



-'1,022 



■"1,022 

3,236 

4,253 

569 

564 

5 

2,317 
854 

1 

50 
'l,826 



329 
159 



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



CORPORATION INCOME TAX RETURNS, 1964 



ACTIVE CORPORATION RETURNS 



57 



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



V-aJor indii?*riai .^roup — Continued 



Finance, insurance, and real estate 



Total 
finance, 
insurance , 
and real 

estate 



Banks and 

trust 
companies 



Credit 

agencies 

other than 

banks 



Security and 
connnodity 
brokers, 
dealers, 
exchanges, and 
services 



Holding and 

other 
investment 
companies 



Insurance 

carriers 



Insurance 

agents, 

brokers, 

and services 



Real 
estate 



Number of returns, to 
With net income. . . . 
Without net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortisable) . . . 

Less: Accumulated amortisation. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less thsui one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more.... 

Other liabilities 

Capital stock 

Paid-in or capital surplus , 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign corporations. 
Net income (less deficit) (62 plus 63 minus 35) 

Net income 

Deficit 

Statutory special deductions, total 

Net operating loss cariyforward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recomputing prior year investment credit 

Investment credit 

Net income (less deficit) after tax (64 minus 71 plus 73). 

Net income after tax 



Distributions to stockholders: 

Cash and property except own stock. 
Corporation's own stock 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



383,727 
237,627 
146,100 



15,402 

13,892 
1,510 



48,527 
31,853 

16, 674 



3,979 
2,173 
1,806 



26,394 
15,619 
10, 77:- 



5,335 
2,977 
2,358 



24,434 

16,878 
7,556 



(ncumend thllmrm) 



883, 959, U2 



76,052,906 

228,876,887 

8,750,344 

354,983 

135,588,376 

6,798,555 

575,661 

362,360,217 

57,543,600 

14,494,494 

2,647,250 

790,626 

14,558,761 

256,624 

77,857 

22,458,413 



883,959,112 



10,622,236 

33,123,118 

480,109,439 

5,113,669 

55,545,962 

169,519,749 
31,942,362 
40,712,200 
12,577,968 
44,692,409 



101,296,801 



57,200,239 

3,331,054 
1,458,496 
26,354,333 

3, 759, OCT? 
506,371 

42,074 

2,178,684 

2,045,904 

2,479,887 

111,303 

1,829,449 



90,657,035 



28,074,208 

3,193,530 

338,748 

1,873,672 

1,285,965 

3,501,119 

14,453,337 

88,336 

37,273 

2,738,852 

496,077 
814,Ca5 
660,446 
200,433 
322,579 
32,573,445 



10,639,766 
359 
9,181,629 
10,957,044 
1,775,415 
1,824,794 
421/013 
1,403,683 

7,336,589 
3,059,453 
2,442 
39,762 
6,161,93.9 
7,938,30,- 

4,627,39ri 
715, 32U 



407,452,700 



61,832,706 

178,552,085 

3,852,540 

61 

98,501,228 

2,567,989 

31,086 

61,119,760 

5,521,533 

949,667 

1,995 

421 

437, 676 

11,066 

1,731 

3,679,874 



407,452,700 



1,632,799 

2,370,034 

361,898,911 

10,909 

1,548,549 

7,569,843 
8,248,882 

10,903,327 
2,493,818 

10,775,628 



18,269,792 



2,357,480 

2,496,459 

917,015 

11,915,424 

243,478 

3,199 

3,418 

96,337 

9,748 

86,278 

2,045 

138,911 



15,035,486 



18,011 
1,216,827 
87,653 
766,566 
293,711 

577,602 

6,240,584 

45,073 

3,692 

418,713 

856 
255,885 

291,184 

66,026 

172,060 

4,581,043 



3,234,306 

2,3i7,291 

2,409,578 

92,287 

107,668 

35,174 

.72,494 

2,312,042 
1,067,433 
1,089 
20,992 
1,270,850 
1,363,202 



1,081,955 
339,935 



163,012,126 



6,010,232 

36,145,233 

4,677,268 

92,394 

7,881,954 

1,203,799 

167,170 

111,794,330 

3,113,060 
691,799 
96,047 
20,353 

623,204 

48,717 

15,959 

1,241,365 



163,012,126 



2,565,153 

18,306,018 

106,050,185 

2,356,126 
16,521,367 

4,890,479 
3,925,286 
2,102,733 
2,755,127 
3,539,652 



U,759,577 



3,257,003 

298,466 

11,524 

7,662,275 

116,085 

3,440 

4,405 

98,622 

18,406 

45,084 

1,530 

242,737 



10,806,650 



438,801 
427,903 
34,015 
922,121 
130,732 

244,296 

5,727,547 

9,274 

4,904 

173,523 

4,117 

195,089 

57,134 

16,163 

24,041 

2,396,990 



952,927 

941,403 

1,161,332 

219,929 

101,952 

64,227 

37,648 

1,043,0« 

433,644 

177 

4,264 

512,023 

731,955 



319,791 
59,956 



7,308,296 



397,414 

2,500,370 

7,217 

3,266 

962,217 

317,937 

7,238 

2,803,701 

154,940 
70,096 
61,610 
21,503 
28,610 
2,920 
782 
167,671 



7,308,296 



1,539,400 
2,660,753 

703,324 
35,388 

973,250 

398,554 
365,139 
153,982 
20,116 
453,390 



1,542,484 



573,082 

53,012 

9,070 

99,073 

31,280 

1,036 

3,002 

16,425 

645,928 

12,431 

1,016 

97,129 



1,389,16 



124,339 
166,0,'7 

7,275 
45,487 

43,069 
162,812 

2,cr73 

352 

14,324 

6,062 

17,284 

24,372 

3,818 

10,455 

758,443 



153,320 

144,250 
131,731 
37,481 
17,530 
7,534 
9,946 

165,006 

74,524 

13 

499 

70,225 

107,710 

22,289 
4,837 



43,620,4'3'' 



1,208,33, 

2,247,239 

64,575 

7,844 

2,076,388 

996,750 

79,5CK 

33,945,305 

2,072,691 
285,465 
676,766 
148,213 
417,897 
23,427 
12,409 
378,915 



43,620,493 



411, 566 
1,260,195 
1,118,333 

134,057 
2,354,776 

1,552,922 
7,354,499 
22,501,570 
1,906,103 
4,525,977 



..,207,531 



348,391 

72,156 

24,064 
352,285 

76,730 
170,557 

12,129 

1,258,323 

8,353 

1,628,396 

96,580 

158,517 



1,164,952 



90,606 
63,363 
3,959 
51,977 
18,851 

54,086 

207,976 

4,556 

2,767 

40,361 

150,313 
5,Ca.7 
6,450 
1,522 

31,297 
431,331 



3,042,579 

40 

3,018,555 

3,121,667 

103,112 

859,990 

36,632 

823,337 

510,724 

162,408 

146 

407 

2,836,554 

2,939,666 

2,269,090 
142,443 



190,885,733 



3,121,149 

1,623,714 

35,549 

21,133 

25,463,869 

447,877 

2,001 

143,025,209 

2,288,969 

90,976 

18 

18 

52,165 

1,674 

554 

14,965,067 



190,885,738 



291,706 
504,210 
8,404,109 
278,923 
315,256 

152,176,910 

2,753,962 

1,461,369 

5,082,878 

19,614,415 



50,918,432 



42,097,684 

384,909 

487,977 

6,015,533 

493,056 

15,461 

4,302 
279,576 

9,165 
609,905 

7,792 
513,050 



46,761,600 



25,144,460 

257,234 

10,437 

40,915 

312,233 

1,077,723 

104,531 

10,157 

2,025 

274,354 

12,440 

138,718 

236,269 

90,889 

3,405 

21,045,305 



2,156,632 

46 

1,666,901 

2,076,171 

407,270 

450,678 

69,860 

360,818 

1,686,753 

605,451 

209 

6,399 

869,849 

1,277,846 

460,077 
120,318 



2,777,566 



552,972 

1,139,823 

10,039 

5,101 

50,835 

71,996 

25,328 

494,287 

306,669 

133,721 

448 

108 

33,330 

6,893 

3,676 

235,430 



,777,566 



1,136,231 
154,209 
148,820 

44,709 
150,975 
136,030 
326,073 
173,339 

30,989 
476,191 



2,299,470 



1,864 

1,797 

14,835 

7,874 

276 

574 

6,916 

1,352 

7,293 

443 

90, 660 



2,118,15'; 



564,815 

385,603 

3,592 

14,453 

65,309 

45, 502 
15,767 
2,593 
1,829 
35,331 

121 

25,054 

23,141 

8,233 

1,334 

924,975 



181,313 

179,516 

212,422 

32,905 

14,022 

6,044 

5,978 

169,407 

61,891 

116 

685 

113,310 

151,287 

56,093 
4,989 



(60) 



259,656 
154,235 
105,421 



58,902,188 



2,930,049 

6,668,373 

103,156 

225,184 

651,885 

1,192,207 

263,334 

9,177,625 

44,085,936 

12,272,770 

1,810,366 

600,010 

12,965,879 

159,927 

42,734 

1,790,091 



58,902,188 



3,045,331 
7,867,699 
1,765,257 
2,253,557 
33,161,789 

2,793,0U 
8,968,521 
3,415,880 
288,937 
5,302,156 



12,299,515 



6,400,515 

24,188 

7,049 

294,908 

2,790,454 

312,382 

14,244 

422,481 

1,352,952 

90,000 

1,697 

538,445 



11,331,026 



1,593,176 

576,523 

196,170 

75,365 

419,637 

1,458,841 

1,994,120 

14,610 

21,7tt4 

1,781,725 

322,168 

176,968 

21,896 

13,777 

79,487 

2,434,856 



918,489 
273 
911,713 
1,794,143 
882,430 
272,954 
199,492 
73,452 

1,449,653 

434,102 

692 

6,516 

484,127 

1,366,641 

418,104 
42,842 



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



58 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 

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



Number of returns, to 
With net incoine.... 
Without net income. 



Total assets. 



Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

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

Other current liabilities 

Loans from stockholders 

Ktortgages, notes, and bonds payable in one year or more... 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations: 

tMited States 

State and local 

Other interest 

Rents 

Royalties 

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

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

loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions. 



Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign corporations. 
Net income (leee deficit) (62 plus 63 minus 35) 

Net income 

Deficit 

Statutoiy special deductions, total 

Net operating loss canyforward 

Dividends received deduction 



Incoiae subject to tax 

Incoiae tax, total 

Tax from recomputing prior year Investment credit 

Investment credit 

Net Income (lesa deficit) after tax (64 minus 71 plus 73). 

Net Income after tax 



Distributions to stockholders: 

Cash arid property except in own stock. 
Corporation ' e own stock 



Major industrial group — Continued 



Total 
services 



Hotels, room- 
ing houses, 
camps , and 

other lodging 
places 



(61) 



176,902 
93,191 
78,711 



(62) 



29,950,530 



2,545,232 

5,104,649 
87,386 

1,545,885 
469, 643 
754,939 
142,276 

3,281,564 

21,563,119 

8,748,123 

39,370 

9,412 

1,830,788 

469,554 

309,930 

1,353,312 



29,950,530 



1,135,424 
i, 577, 543 
,862,647 
,182,163 
,805,527 

.,460,189 
,488,799 
,816,139 
216,20; 
1,405,895 



34,101,153 



13,398 
4,797 
90,237 
568,211 
40, 618 

2,290 

163,829 

65,016 
40,110 
23,433 
602,196 



32,947,050 



17,806,205 

1,844,226 

362,539 

121,114 

1,243,427 

1,099,026 
641,888 
20,017 
39,779 

2,389,460 

5,812 

608,743 

156,082 

88,007 

51,242 

6,469,483 



1,154,103 

9,699 

1,159,005 

1,868,837 

709,882 

211,211 

176,326 

33,282 

1,518,026 

587,230 

1,543 

34,706 

606,481 

1,316,461 

296,797 
53,602 



15,956 
7,110 
8,846 



Personal 
services 



(63) 



28,053 
17, 636 
10,417 



Business 
services 



(64) 



47,868 
28,380 
19,488 



Automobile 

and other 

repair 

services 



(65) 



29, 628 

17,703 
11,925 



Motion 
pictures 



Amusement and 

recreation 

services, 

except 

motion 

pictures 



(66) 



7,967 
4,353 
3,609 



(67) 



20,285 
8,255 

12,030 



Miscel- 
laneous 
services 



(68) 



27,145 
14,749 
12,396 



Nature of 
business 

not 
allocable 



^Thouamjd dblJ.r.J 



6,131,935 



264,528 

411, 621 
8,535 
74,229 
29,316 

123,568 
16,025 

563,423 

5,578,593 

1,903,473 

12,025 

4,571 

757,893 

21, a7 

6,320 

201,996 



6,131,935 



312,043 
584,958 
212,577 
238,333 
3,022,732 

138,563 
906,340 
499,312 
33,398 
133,174 



3,196,202 

985 

550 

25,702 

182,038 

713 

302 

26,366 

7,288 

4,718 

455 

85,390 



3,583,837 



1,415,835 

77,061 

95,975 

11,083 

205,418 

205,395 

201,889 

1,023 

3,535 

314,641 

1,737 
77,720 

5,253 
11,733 
13,170 
937,319 



^53,128 

^53,678 
110, 651 
164,329 
27,069 
23,376 
3,693 

72,015 

24,596 

29 

2,362 

*75,912 
88,418 

27,171 
265 



2,559,839 



293,561 

436,073 
8,655 

141,558 
23,503 
61,800 
14,992 

255,665 

2,173,638 

1,160,021 

2,422 

1,492 

121,129 

16,920 

6,720 

195,461 



2,559,839 



242,403 
196,530 
163,903 
111,315 
479,041 

65,903 
561,390 
101,764 

13,018 
624,572 



4,446,945 



4,363,588 

640 

92 

4,245 

11,738 

419 

72 

11,698 

6,334 

3,950 

165 

44,004 



4,276,5&i 



2,245,955 

293,338 

56,572 

15,172 

173,498 

145,847 

36,460 

3,042 

3,502 

189, 653 

577 

65,5a 

11,998 

12,462 

5,465 

1,012,462 



170, 331 

170,289 
215,515 
45,226 
15,795 
12,575 
3,220 

169,222 

60,164 

191 

4,744 

114,869 

160,115 

35,775 
702 



7,332,339 



858,019 

2,196,135 

33,255 

326,824 

270,358 

200,752 

52,769 

1,198,131 

4,091,891 
1,842,259 

13,000 
1,650 

137,389 
39, OW 
14,472 

339,713 



7,832,389 



1,274,163 
867,377 
603,276 
329,134 

1,236,274 

615,937 

1,042,348 

425,702 

1U,129 

1,276,499 



11,370,148 



10,949,310 

7,486 

2,586 

30,393 

145,515 

5,806 

816 

49,827 

14,033 
19,286 
13,575 
130,515 



10,846,605 



6,876,237 

634,127 

66, 502 

34,854 

246, 518 

245,952 

117,938 

7,757 

4,411 

540,611 

1,663 
206,335 
79,545 
29,022 
11,889 
1,743,094 



523, 543 
1 
520,958 
656,942 
135,984 
58,043 
41,833 
16,160 

567,297 
226,318 
832 
13,582 
308,222 
44i,268 

98,934 
32,049 



274,570 

536,463 
8,597 

204,059 
13,268 
70,935 
23,978 

142,070 

3,603,445 

1,361,465 

1,874 

693 

185,774 

16,502 

5,464 

115,762 



3,313,381 



337,924 
793,443 
184,969 
128,364 
1,235,345 

95,420 
450,057 
124,361 

12,557 
455,326 



4,288,960 



4,053,272 

246 

97 

5,504 

101,432 

648 

106 
25,485 

27,101 
680 
100 

73,188 



4,156,585 



2,091,850 
237,636 
46,800 
16,461 

198,327 

127, 583 
99,823 
1,125 
4,435 

635,203 

568 

40,112 

4,939 

8,375 

4,205 

639,131 



132,375 

1 

132,279 

197,569 

65,290 

17,288 

16, 561 

494 

158,894 

52,542 

394 

6,756 

86,393 

151, 687 

26,618 
7,422 



283,196 
609,520 

5,620 

649,372 

39,457 

133,154 

5,575 
699,352 

1,521,886 

860,122 

27 

150,355 
286,374 
243,748 
153,775 



3,417,676 



436,319 
475,851 
325,625 
77,415 
792, 555 

217,347 
379,503 
295, 067 
18,585 
398,198 



3,103,332 



2,918,225 

1,221 
214 

8,291 
38,232 
27,140 

37 

22,065 

2,457 
7,790 
8,735 
63,874 



2,947,115 



1,577,626 
83,356 
21,059 
14,927 
78,332 

97,562 

45,642 

1,855 

10, 510 

361,499 

218 

92,905 

7,360 

4,737 

1,611 

542,415 



156,217 

9,697 

165,700 

244,477 

78,777 

46,964 

38,314 

6,935 

195,560 

82,741 

13 

1,961 

84,920 

163,697 

46,404 
5,971 



240,533 

191,007 

2,508 

49,486 

34,940 

86,182 

10,314 

202,477 

3,139,831 

1,162,691 

8,163 

642 

328,230 

74,188 

23,916 

188,063 



3,363,307 



212,935 
360,339 
150,646 
167,017 
1,253,947 

124,804 
727,571 
221,134 
11,766 
123,598 



2,856,735 



1,052 

199 

5,743 

56,420 

3,233 

749 

22,264 

5,739 

1,505 

207 

112,481 



2,789,315 



1,140,1/31 

105,441 

52,435 

6,726 

186, 537 

156,267 

86,319 

3,041 

11,243 

246, 543 

410 
75,213 
8,966 
4,672 
8,817 
595,893 



65,920 

66,721 

199, 941 

133,220 

20,641 

19,510 

1,131 

164,682 

69,971 

37 

2,690 

*550 

132,670 



28,495 
1,901 



2,826,503 



330,723 

723,825 
20,115 

100,357 
58,301 
78,598 
18,522 

220,435 

1,453,785 

458,092 

1,859 

364 

150,008 

14,909 

3,790 

157,542 



2,826,503 



319, 587 
297,540 
221,651 
80,030 
725,523 

202,215 
421,590 
148,799 
15,040 
394,528 



4,350,293 

1,753 
1,059 
10,259 
31,786 
2,654 

208 

5,123 

1,064 

2,131 

195 

87,744 



4,346,529 



2,458,601 

403,257 

23,095 

21,891 

154,197 

120,420 
53,817 
2,173 
2,143 

101,210 

539 
50,847 
38,021 
17,006 
1,084 
898,158 



157,795 

156,736 

243,792 

87,056 

25,411 

21, 657 

1,649 

190,356 

70,793 

47 

2,611 

88,549 

175,506 

33,400 
5,29i 



^Eetijaatc is not Dhown eepftrately because of high oaropli:^ variability. However, the data are Included in the appropriate totals. 

^Negative amount. ^Loos or deficit. *Losfi after tax. 'Less t)ia-'i $500 per return. 

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



RETURNS WITH NET INCOME 



CORPORATION INCOME TAX RETURNS, 1964 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP 



59 



All 

industrial 

groups 



htejor industrial group 



Agriculture, 
forestry, 

and 
fisheries 



Total 
mining 



Metal 
mining 



Coal 
mining 



Crude 


Nonmetallic 


etroleum 


minerals 


and 


(except 


natural 


fuels ) 


gas 


mining 



Contract 
construction 



Manufacturing 



Total 
manufacturing 



Food and 

kindred 

products 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Number of returns with net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less ; Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less; Accumulated depletion 

Land 

Intangible assets (amortizable ) . . . 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations; 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

long-terra capital loss . 
Net long-terra capital gain reduced by net 

short-term capital loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations . . 

Corapensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, 
annuity plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign cor- 
porations . 

Net incorae (60 plus 61 minus 33) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax , total 

Tax from recomputing prior year investment 
credit. 

Investment credit 

Net income after tax (o2 minus 67 plus 69)... 



Distributions to stockholders; 

Cash and property except own stock. 
Corporation ' s own stock 



l,42o, 660,829 



105,349,208 
329,421,185 

10,707,631 
100,936,689 
142,302,075 

19,597,527 

1,164,312 

393,609,953 

473,727,101 

169,820,980 

12,859,386 

5,664,943 

19,716,407 

2,899,753 

1,793,041 

32,583,326 



1,426,680,329 



69,228,332 
56,243,157 

492,346,696 

7,958,574 

152,904,432 

180,029,930 

137,736,223 

86,084,103 

16,682,555 

227,466,827 



968,052,709 



906,747,757 

3,605,083 
1,359,311 
26,465,469 
5,887,026 
1,257,345 

69,211 

4,034,430 

2,013,457 

3,352,182 

2,475,593 

10,285,845 



398,031,937 



o38,617,794 
16,061,027 
7,890,229 
3,065,088 
10,662,762 

26,550,334 

19,572,459 

722,886 

245,078 

27,680,039 

4,003,584 

10,827,791 

5,998,482 

3,317,073 

273,640 

122,543,d71 



70,020,772 
73,190 

o8, 734, 651 
5,139,714 
2,229,777 
2,604,341 

60,366,969 

27,854,752 

27,781 

1,318,457 
42,198,356 



22,763,593 

3,029,011 



1,228 



62,083 



13,613 



(Thovaartd titllara) 



,295,733 12,931,4o0 



287,577 

646,269 
10,620 

457,632 
43,570 
62,634 
33,335 

629,594 

2,411,714 

1,204,029 

47,595 

18,567 

803,259 

3,363 

1,876 

104,333 



4,295,783 



381,721 
456,805 

146,896 
111,308 

618,221 

162,480 
1,094,219 

211,892 

37,950 

1,074,291 



4,853,505 



4,572,049 

1,361 

737 
20,063 
37,205 
29,854 

2,067 

84,208 

6,618 

9,256 

5,903 

84,184 



,513, 



3,207,877 

126,570 

71,230 

8,122 

85,506 

103,927 

60,500 

2,715 

1,057 

174,817 

9,263 

20,138 

8,684 

7,477 

1,460 

629,320 



334,842 



334,105 
38,233 
30,985 
7,248 

255,626 

92,799 
209 

5,565 
246,871 



63,044 
1,260 



959,456 

2,130,393 

11,932 

674,928 

650,008 

329,032 

18,455 

1,741,459 

9,663,333 

5,023,621 

2,199,879 

1,090,943 

185,172 

189,131 

40,592 

357,302 



12,931,460 



819,143 
444,161 

991,164 

81,341 

1,569,470 

449,997 

1,726,804 

1,413,631 

91,690 

5,344,059 



10,423,311 



9,965,814 

17,138 
2,379 

40,177 
36,275 
45,767 

1,485 

108,979 

14,917 

59,132 

25,209 

111,039 



8,349,30d 



5,468,166 

143,755 

184,821 

14,631 

73,350 

266,511 
99,530 
6,061 
7,252 

667,551 

766,883 
13,862 
58,040 

92,833 

3,124 

982,936 



1,579,005 

1 

1,576,627 

252,700 

155,522 

51,245 

1,309,526 

619,506 

1,031 

26,720 
983,841 



862,936 
21,105 



3,223,613 



203,644 
396,123 

828 
295,431 
192,137 
155,177 

122 
459,571 

2,214,767 
1,113,328 
301,425 
97,290 
19,086 
79,229 
10,108 
128,455 



3,223,613 



192,399 
36,743 

189,463 

25,737 
371,952 

83,512 
470,474 
473,931 

12,701 
1,366,651 



2,055,074 



1,965,004 

5,787 
256 
9,331 
3,339 
1,400 

116 

15,882 

823 
21,134 
16,510 
15,492 



l,72o,313 



1,185,634 

8,009 

24,120 

1,107 

2,980 

60,353 

13,416 

1,421 

5,289 

125,163 

141,385 

1,068 

12,794 

9,242 

351 

128,486 



328,500 
77,981 
17,039 
18,029 

250,922 

121,323 

21 

2,877 
210,054 



147,782 
1,143 



140,666 

44-i,455 

3,362 

77,870 

133,528 

83,262 

1,648 

284,569 

1,943,813 

958,662 

383,346 

140,446 

31,089 

442 

223 

61,969 



2,438,959 



199,696 
106,639 

92,819 

14,446 

411,674 

148,465 
260,893 
280,775 
29,749 
943,753 



2,451,136 



2,3o0,499 

2,837 
790 
6,446 
9,073 
5,296 

169 

25,730 

1,707 

18,636 

63 

19,863 



2,298,710 



1,619,349 
24,551 
57,133 
2,200 
15,210 

64,350 

23,367 

1,335 

384 

150,422 

76,394 
2,393 

13,165 

72,395 

281 

175,781 



152,426 



151,636 
33,162 
16,224 
16,938 

115,603 

49,939 

20 

8,418 
110,115 



61,474 

6,534 



351,160 

901,369 

2,718 

151,521 

218,445 

56,715 

10,927 

751,642 

3,494,721 
1,846,946 

1,327,109 
773, 560 

62,911 
103,647 

23,574 
114,833 



4,893,202 



291,764 
196,383 

547,841 
23,438 
521,764 

153,437 

601,757 

436,558 

16,469 

2,103,291 



3,739,192 



3,528,811 

5,570 
1,112 
15,624 
10,747 
36,199 
1,143 

55,091 

5,977 
16,120 

7,716 
55,082 



2,334,011 



l,4o3,702 

60,063 

38,333 

6,028 

35,227 

61,499 

37,300 

1,556 

1,119 

234,930 

443,128 

5,242 

21,442 

3,953 

1,625 

448,294 



855,181 
1 

854,070 
58,110 
43,497 
13,567 

788,000 

330,279 

666 

7,583 
481,374 



591,900 

8,494 



2,325,686 



263,966 
388,446 

5,004 
150,106 
105,898 
28,378 

5,758 
245,677 

2,010,032 

1,104,685 

137,999 

79,647 

72,086 

5,813 

1,632 

52,045 



2,325,686 



135,234 
103,846 

161,041 

17,670 

264,080 

64,583 
393,680 
222,367 

32,771 
930,364 



2,132,909 



2,944 

221 

8,774 

13,111 

2,872 

57 

12,276 

6,410 

3,242 

920 

20,532 



l,940,2o7 



1,199,481 

51,112 

64,735 

5,296 

19,933 

60,309 

20,447 

1,749 

460 

156,986 

105,476 

5,159 

10,639 

7,243 

867 
230,375 



242,421 
83,447 
78,762 
2,711 

155,001 

67,965 

324 

7,342 
182,298 



61,780 
4,934 



17,733,247 



1,995,704 
6,046,170 

42,105 

2,125,644 

329,115 

1,700,687 

93,995 
1,424,772 

6,510,683 
3,522,855 
82,005 
25,644 
522,075 
17,149 
5,785 
531,637 



17,783,247 



4,102,908 
1,727,875 

1,888,703 

408,754 

1,781,933 

1,575,246 

2,020,262 

407,367 

53,877 

3,811,317 



39,068,516 



8,218 
2,205 

50,617 

198,070 

4,459 

2,879 

93,281 

34,666 

16,841 

6,233 

370,712 



33,220,879 



32,224,376 

1,283,805 

217,422 

71,083 

237,564 

674,862 

188,311 

15,324 

2,462 

675,551 

12,144 
71,490 
110,056 

117,658 

3,186 

2,315,585 



1,447,637 
24 

1,445,456 

182,504 

166,111 

14,375 

1,118,604 

424,105 

1,706 

30,569 
1,051,920 



176,311 

35,88o 



313,223,715 



16,645,259 
64,214,450 

1,394,434 
63,042,008 
12,581,324 

5,751,751 

169,454 

39,044,284 

200,125,632 
104,763,424 
3,942,827 
3,985,796 
4,785,670 
1,892,741 
1,311,301 
7,488,070 



313,228,715 



30,470,122 
12,222,247 

23,184,886 

1,284,910 

39,317,297 

9,988,916 

50,957,598 

28,662,398 

3,658,724 

113,481,617 



431,522,47' 



420,423,494 

384,176 

57,434 

1,023,168 

982,916 

714,135 

18,763 

1,125,883 

118,706 
1,087,509 
2,167,337 
3,418,951 



397,107,206 



290,616,682 

4,748,378 

6,085,757 

654,385 

3,272,015 

13,957,937 

2,729,490 

429,115 

100,362 

13,107,548 

2,783,587 
6,265,454 
3,474,521 

2,210,378 

67,453 

46,604,124 



34,415,271 
62,226 

34,420,063 

1,383,451 

727,258 

948,459 

32,191,496 

15,487,978 

14,848 

685,088 
19,617,173 



11,371,116 
1,791,438 



27,234,445 



1,886,429 

5,180,062 

97,467 

6,131,560 

636,382 

617,997 

26,263 

2,997,898 

16,551,167 

8,039,757 

13,350 

4,587 

587,146 

28,678 

12,060 

681,384 



27,234,445 



2,807,811 
1,353,560 

1,833,764 

156,544 

3,712,949 

691,590 
4,616,735 
1,445,562 

352,920 
10,263,010 



o3, 737, 529 



62,967,309 

16,326 
3,617 
61,361 
71,978 
26,510 

1,634 

66,498 

15,895 
40,714 
123,173 
302,514 



60,763,650 



47,426,437 

493,987 

520,171 

63,655 

303,368 

2,177,242 

267, 500 

39,209 

6,043 

1,179,762 

8,064 

1,735,605 

249,344 

176,921 

10,485 

6,100,857 



2,973,879 
2,090 

2,972,352 
97,736 
53,198 
36,053 

2,817,063 

1,351,855 

1,588 

67,814 
1,688,311 



798,635 
68,657 



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



332-837 O - 69 - 5 



60 



CORPORATION INCOME TAX RETURNS, 1964 



RETURNS WITH NET INCOME 



Table 3 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Manufacturirig — Continued 



Tobacco 
manu- 
factures 



Textile 

mill 
products 



Apparel and 
other 

fabricated 
textile 
products 



Lumber 
and wood 
products, 

except 
furniture 



Furniture 

and 
fixtures 



Paper and 

allied 
products 



Printing, 
publishing J 
and allied 
industries 



Chemicals 

and allied 

products 



Petroleum 

refining 
and related 
industries 



Rubter and 
miscellan- 
eous 
plastics 
products 



(11) 



(12) 



(13) 



(K) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Number of returns with net income . 



Total assets. 



Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations . 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (ajnortizable) — 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less 

than one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or ncre. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations : 

United States 

State and local 

Other interest 

Rents. 

Royalties 

Net short-term capital gain reduced by net 

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

short-term capital loss . 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations . . . 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

AjQOrtization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign cor- 
porations. 

Net income (60 plus 61 minus 33) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 



Income subject to tax 

Incooe tax, total 

Tax from recomputing prior year investment 
credit. 

Inveotnent credit 

Net income after tax (62 minus 67 plus 69)... 



Distributions to stockholders: 

Cash and property except own stock. 
Corporation's own stock 



i,24e 



2,914 



(Thousand dolla 



3,780,399 



119,644 

310,242 

4,271 

2,652,622 

16,621 

18,533 

188,087 

813,100 
378,354 



18,682 

2,294 

22d 

23,425 



144,429 
280,532 

297,714 

1,534 

406,920 

9,300 

828,587 

170,104 

136,828 

1,504,451 



5,426,673 



5,398,600 

528 
24 

4,970 

595 

4,448 



4S5 

455 
3,276 
3,614 
9,674 



,186 



3,029,080 

13,511 

22,084 

1,191 

6,504 

1,051,710 

24,969 

5,420 

379 

54,779 

327,301 
42,289 

10,508 

36 

210,425 



o26,437 
11 

626,474 
5,160 

1,791 
3,136 

621,046 

309,943 

34 

4,033 
320,564 



206,173 



9,8oO,083 



531,776 

2,420,826 

29,507 

2,747,084 

248,960 

105,435 

4,779 

996,839 

5,738,812 

3,160,582 

37,153 

6,397 

59,641 

3,844 

1,872 

113,242 



9,360,083 



1,110,941 
o59,lll 

634,177 

40,232 

1,080,651 

146,626 
1,505,609 

467,521 

44,489 

4,170,72o 



lo,024,o37 



7,157 

1,013 

29,338 

19,963 

7,480 

170 

30,451 

4,511 

8,917 

8,431 

134,195 



15,097,263 



12,ol8,689 

197,541 

114,467 

13,960 

96,753 

277,598 

113,842 

19,169 

500 

400,480 

3,610 
83,558 
67,560 

27,316 

3,005 

1,059,215 



927 , 374 
262 

926,623 
35,236 
27,744 
7,492 

878,113 

417,878 

583 

28,310 
537,055 



168,160 
39,162 



5,779,001 5,800,549 2,544,oOq 11,24o,701 1Q,o75,450 28,951,014 52,010,e71 6,2Bc,914 



476,885 

1,765,696 

31,162 

2,150,409 

58,309 

77,771 

16,075 

515,605 

1,233,737 

644,833 

148 

81 

35,000 

12,073 

3,145 

116,514 



5,779,001 



l,194,56o 
548,032 

501,243 

87,958 

434, 514 

105,020 

912,281 

307,086 

26,656 

1,661,d45 



13,878,759 



1,169 

562 

11,047 

11,789 

31,515 

467 

5,483 

2,664 

5,870 

4,43o 

73,379 



13,317,305 



10,621,542 

326,371 

31,856 

18,216 

135,398 

25d,119 

72,217 

10,784 

1,579 

100,444 

208 
129,212 
43,983 

63,505 

1,292 

1,504,579 



5ol,454 



560,892 

28,853 

24,177 

4,676 

497,188 

221,657 

132 

5,709 
344,944 



33,479 
16,150 



357, 87o 

892,951 

15,927 

1,156,113 

122,132 

89,638 

6,677 

532,333 

3,639,246 

1,778,302 

612,950 

50,220 

103,946 

1,494 

685 

130,327 



5,800,549 



413,934 
344,176 

317,782 

55,636 

1,063,747 

96,906 

1,006,798 

448, o29 

23,127 

2,029,7c4 



3,383,213 



3,003,018 

2,993 

1,127 

18,112 

17,673 

6,024 

782 
251,390 

6,228 

4,055 

960 

70,251 



7,835,363 



.,127,421 
144,784 
63,343 
15,739 
52,69d 

192,611 

76,319 

5,251 

4,280 

234,604 

239,388 
34,30d 
33,271 

15,567 

539 

644,744 



497,850 



496,723 

24,451 

21,004 

3,447 

438,530 

147,040 

407 

14,325 

364,008 



125,276 
40,485 



232,037 

664,310 
12,938 

703,773 
73,844 
31,376 
4,152 

194,753 

1,086,727 

521,723 

15,921 

7,491 

44,392 

3,244 

1,347 

33,070 



544,. JJ.; 



286,903 
144,557 

226,542 
30,518 
207,160 

54,719 

438,068 

130,703 

9,175 

l,01o,lol 



^,052,15; 



4,934,149 

1,404 
2,669 
5,061 
6,213 
856 

37 

4,963 

1,510 

3.U14 

916 

40,458 



4,734,427 



3,o03,035 

134,532 

25,510 

13,396 

51,937 

103,592 

21,529 

5,734 

1,063 

75,411 

474 
56,776 
23,941 

13,870 

67 

593,560 



315,059 
18,153 
14,742 
3,410 

291,200 

132,503 

253 

3,883 
18b, 439 



43,224 
8.103 



436,223 

1,442,302 

30,406 

1,532,320 

242,081 

169,659 

1,958 

1,534,292 

9,864,378 

4,731,096 

487,338 

106,120 

168,873 

9,991 

4,054 

173,957 



11,240,701 



096,050 
234,414 

639,309 

51,421 

1,674,523 

273,596 

2,033,722 

1,263,199 

47,528 

4,277,439 



13,247,15^ 



12,904,492 

5,848 

1,826 

29,063 

31,665 

13,853 

395 

141,486 

5,729 
13,743 
3o,292 
62,762 



12,176,894 



8,795,393 

132,195 

311 ,032 

17,870 

111,966 

292,642 
97,697 
10,983 
2,222 

635,087 

39,543 

108,003 

93,070 

51,399 

2,006 
1,475,731 



l,070,2o0 
1,433 

1,069,867 
33,513 
21,188 
12,043 

1,033,654 

472,805 

335 

42,076 
o39,138 



361,178 
27,71o 



1,135,325 

2,420,413 
216,070 

1,207,759 

431,555 

210,133 

12,002 

1,509,183 

5,433,438 

2,628,149 

33,945 

4,463 

224,285 

52,340 

16,251 

814,500 



10,o75,450 



951,843 
424,924 

1,013,941 

113,812 

1,024,581 



636,865 

1,591,360 

646,173 

72,522 

4,139,329 



15,797,425 



15,366,734 

13,878 
3,718 
34,932 
30,343 
39,617 

296 

45,457 

6,647 
36,783 
20,466 

198,554 



14,358,397 



9,846,361 

470,200 

79,854 

57,428 

169,047 

340,393 

92,975 

27,988 

5,473 

404,717 

2,621 
189,554 
143,365 

61,982 

3,950 

2,462,484 



1,438,528 
132 

1,434,942 
74,134 
42,603 
31,328 

1,327,399 

616,213 

644 

22,859 

841,588 



347,843 
4o,o35 



1,522,123 
4,988,950 

78,359 

4,726,313 

1,585,117 

484,160 

14,849 
3,535,005 

22,300,347 
11,471,711 
204,224 
104,830 
395,177 
155,201 
76,763 
770,211 



23,951,014 



2,507,556 
569,102 

2,28d,594 

148,343 

4,225,472 

390,143 
4,455,056 
3,090,509 

287,750 

10,490,479 



34,347,o4^ 



33,098,950 

32,420 
7,293 

80,323 
34,607 
167,742 

2,268 

14o,909 

17,457 
131,218 
414,147 
lo4,310 



29,74o,t>47 



19,072,582 

300,575 

439,066 

49,137 

223,175 

568,875 

231,703 

54,161 

9,043 

1,657,265 

94,898 

1,469,501 

383,352 

128,605 
2,435 

5,002,163 



4,d01,002 
13,839 

4,o07,548 

231,417 

61,557 

159,652 

4,361,32.? 

2,127,947 

1,700 

102,057 
2,531,656 



2,074,029 
147, o7o 



l,467-,772 

3,723,215 

215,794 

3,532,933 

1,580,944 

755,573 

3,776 

10,842,269 

41,652,502 
21,965,682 
5,806,064 
2,815,144 
1,247,759 
1,259,078 
1,050,849 
1,201,255 



52,010,671 



4,796,926 
423,989 

1,731,354 

66,787 

4,956,264 

1,678,269 

11,133,463 

3,229,208 

995,821 

17,993,535 



4o,31-. 



61,215 

1,177 

149,837 

396,625 

81,755 

3,966 

128,842 

11,271 

541,662 

611,659 

1,093,652 



43,700,590 



28,339,110 
78,6o7 

755,936 
56, 807 

719,449 

2,670,610 

240,752 

26,340 

10,862 

1,347,431 

2,061,957 
236,994 
311,533 

108,416 
2,625 

5,633,045 



2,Dl9,40b 



2,613,229 

655,163 

56,433 

460,419 

1,963,867 
952,152 

1,114 

43,644 

1,709,721 



2,000,40o 
803,018 



358,909 

1,520,515 

33,255 

1,529,196 

153,714 

77,123 

2,618 

790,837 

3,795,001 

2,093,761 

o,471 

954 

75,432 

14,354 

7,231 

97,945 



,28d,914 



609,242 
201,489 

506,723 

37,478 

1,038,170 

182,108 
761,212 
570,414 
80,661 

2,249,41" 



S ,34o 



3,637,209 

1,560 

167 

16,560 

8,356 

9,928 



21,285 

1,066 
12,463 

60,083 
71,983 



,212,215 



5,819,424 
105,337 
122,889 
20,241 
86,649 

311,829 

50,696 

7,226 

372 

293,338 

1,139 

165,221 

83,114 

45,470 

3,157 

1,089,613 



o34,452 
442 

634,727 
29,406 
18,153 
11,253 

594,607 

285,242 

248 

17,406 

3oo,391 



155,439 
21,021 



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



RETURNS WITH NET INCOME 



CORPORATION INCOME TAX RETURNS, 1964 

Table 3, —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



61 



Number of returns with net income 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Govemment obligations 

Other current assets 

Loans to stockholders 

Other investments 

Depreciable assets 

Less : Accumulated depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less: Accumulated amortisation 

Other assets 

Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year 

or more. 

Other liabilities 

Capital stock 

Paid-iu or capita] surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

Ne*t long-term capital gain reduced by net short- 
term capital loss. 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 

Total receipts less total deductions 

Includable income of controlled foreign corpora- 
tions ■ 

Net income (bO plus 61 minus 33) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax, total 

Tax from recomputing prior year investment 
credit. 

Investment credit 

Net income after tax (62 minus 67 plus 69) 

Distributions to stockholders : 

Cash and property except own stock 

Corporation's own stock 



Major industrial groLqj — Continued 



Manufacturing — Continued 



Stone , clay 
and glass 
products 



Primary 

metal 

industries 



(23) 



Fabricated 
metal products, 
except machin- 
ery and 
transportation 

equipment 



(J4) 



Machinery, 

except 
electrical 



(25) 



Electrical 

machinery, 

equipment, 

and 

supplies 



5,220 



Motor 
vehicles 

and motor 

vehicle 
equipment 



(27) 



1,647 



Transpor- 
tation 

equipment, 

except 

motor 

vehicles 



(28) 



Scientific 
instruments 
photographic 

equipment , 
watches 

and clocks 



(29) 



Miscellaneous 
manuf ac t uri ng 
industries, 
including 
ordnance and 
accessories 



(30) 



Manufac- 
turing 
not 
allocable 



(Tho<i3mid dollarm) 



10,138,672 



700, S3o 

1,74a, 697 

42,940 

1,505,061 

311,422 

146,443 

9,808 

963,764 

8,795,649 

4,492,863 

202,564 

57,700 

190,372 

10,498 

3,230 

150,291 



30,614,430 



10,133,572 



634,216 
294,180 

661,369 

72,210 

1,202,630 

231,045 

1,819,309 

929,362 

113,387 

4,130,964 



11,730,121 



11,442,300 

8,442 

2,341 

23,369 

19,170 

17,3(38 

90 

40,356 

3,954 
23,938 

65,416 
32,877 



10,535,614 



7,356,428 

194,584 

322,744 

28,808 

36,780 

303,775 
79,420 
11,049 
2,217 

570,356 

83,336 
87,018 
93,850 

63,461 

1,918 

1,299,870 



1,144,507 
342 

1,142,508 
47,947 
26,943 

20,514 

1,077,165 

510,315 

335 

30,681 
6o3,074 



333, "2 5 

43,607 



1,534,092 
3,913,881 
65,913 
5,889,322 
1,281,842 
1,116,906 
6,927 
2,577,054 

28,852,029 

16,301,284 

1,455,261 

316,176 

582,003 

40,402 

6,501 

504,085 



30,614,430 



2,770,335 
493,747 

1,970,258 

45,139 

4,965,419 

906,793 
5,554,630 
1,750,983 

501,982 
ll,o55,034 



13,5o9,557 



1,039,587 

2,965,817 

54,611 

3,524,184 

249,024 

185,529 

18,562 

1,372,348 

7,396,990 

3,649,835 

41,506 

2,237 

202,460 

42,779 

20,047 

257,501 



13,569,557 



32,671,345 



32,117,310 

39,348 
5,189 
147,106 
27,501 
24,832 

197 

52,242 

4,602 

99,118 

52,012 

102,388 



30,221,536 



22,870,665 

216,901 

1,606,057 

25,969 

131,066 

761,198 

309,293 

26,410 

12, 962 

1,554,948 

236,363 

107,208 
363,702 

295,703 

7,394 

1,695,697 



2,450,309 
697 

2,445,817 
184,369 
44,612 
93,715 

2,244,2o2 

1,097,857 

456 

88,030 
1,435,990 



824,226 
43,569 



1,380,940 
623,885 

1,139,379 

105,673 

1,524,481 

377,796 
2,316,580 

943,722 

52,530 

5,104,021 



24,108,476 18,148,014 29,350,ds5 11,295,546 



1,509,434 
5,582,674 

109,458 
6,350,206 
1,053,937 

323,422 

14,085 

2,489,433 

12,662,390 

6,894,521 

5,572 

3,970 

278,016 

36,753 

45,491 

305,984 



24,108,476 



22,116,371 



3,011 

2,181 

32,417 

28,916 

20,228 

1,036 

31,731 

5,194 

14,058 

101,690 

122,736 



20,552,601 



15,515,033 

543,421 

266,709 

38,283 

177,804 

463,759 

119,023 

19,466 

5,045 

558,920 

3,520 
206,007 
162,513 

113,588 
11,340 

2,343,170 



1,563,770 
575 

1,502,164 
72,057 
58,447 
12,772 

1,452,974 

674,388 

1,047 

30,739 
918,515 



319,006 
55,481 



2,203,225 
897,345 

2,166,805 

93,692 

3,097,602 

808,963 
4,526,054 

1,540,714 

2oo,007 
8,508,069 



1,048,277 

4,767,414 

59,380 

4,922,861 

692,921 

321,575 

6,225 

2,242,396 

5,425,852 

2,952,456 

2,437 

1,866 

126,075 

. 63,049 

23,347 

565,931 



18,148,014 



32,903,263 



31,864,530 

28,771 
2,164 

97,253 
187,448 
134,560 

2,078 

55,371 

9,174 

46,328 

229,394 

246,142 



29,375,425 



20,578,593 

564,219 

370,968 

63,883 

245,383 

776,054 

237,795 

44,895 

6,631 

1,134,070 

723 
288,069 
334,110 

190,143 

3,483 
4,53^,401 



3,527,838 
16,282 

3,541,956 
127,639 
32,243 
44,673 

3,388,266 

1,641,528 

1,304 

47,39t, 
1,947,724 



677, 52i 
o2,294 



2,4o4,104 
784,532 

1,305,048 

59,364 

2,099,181 

580,712 
2,530,564 
2,142,405 

125,193 
5,55t.,910 



938,131 
9,201,442 

100,267 
4,859,229 
2,967,022 

390,906 

3,626 

3,913,503 

13,692,170 

7,779,853 

7,326 

2,966 

150,699 

21,748 

9,591 

1,097,540 



29,350, 



27,718,273 



27,251,889 

13,754 
4,230 
81,867 
25,688 
62,819 

4,554 

37,551 

5,402 

8,082 

104,045 

118,392 



25,719,520 



18,401,617 

273,427 

133,541 

50,414 

211,741 

721,383 
164,740 
29,882 
13,958 
648,726 

702 
395,599 
230,652 

163,805 

6,023 

4,217,310 



1,998,753 
2,443 

1,996,965 
54,795 
45,309 
7,410 

1,933,595 

942,184 

1,180 

28,956 
1,083,738 



589,898 
208,783 



2,366,786 
2,756,724 

2,868,951 

19,033 

4,006,799 

858,815 
2,018,782 
2,297,940 

378,920 
11,777,915 



482,523 

2,609,249 

48,255 

4,327,414 

228,103 

257,079 

954 

563,519 

5,234,874 

2,761,104 

333 

11 

159,719 

10,329 

5,001 

235,321 



11,295, 54o 



35,553,751 



34,832,439 

125,373 
13,137 
94,598 

21,326 
19,675 

■ 417 

24,705 

5,447 

15,487 

259,923 

139,724 



30,754,oSl 



23,221,474 

112,441 
395,424 
41,621 
79,790 

1,838,953 

302,099 

23,991 

2,801 

930,941 

1,055 
225,292 

360,823 

473,237 

2,580 

2,745,998 



4,789,070 
21 ,742 

4,797,575 
71,407 
57,249 
13,939 

4,722,061 

2,350,654 

1,353 

61,227 
2,503,238 



1,594,167 
102,836 



2,05o,617 
494,920 

1,357,861 

22,329 

1,255,641 

1,038,304 

1,005,159 

1,033,236 

54,449 

2,961,030 



5,326,322 



229,098 

1,116,791 

14,233 

1,276,450 

406,403 

153,959 

1,590 

544,176 

2,775,312 

1,354,702 

729 

7 

65,366 

(A,0r7 

17,545 

73,898 



5,326,322 



20,371,048 



3,225 

3,367 

35,155 

20,349 

15,444 

71 

18,755 

5,480 
9,312 

13,330 
230,453 



19,281,667 



15,760,334 
94,011 

234,276 
12,474 

203,833 

435,401 
99,379 
15,875 
8,047 

407,142 

5,594 

45,909 

284,894 

130,452 

1,382 

l,542,5o» 



1,089,331 
130 

1,086,144 
33,440 
25,439 
7,963 

1,052,497 

518,182 

1,500 

24,748 
592,710 



216,205 
25.959 



358,298 
126,425 

531,950 
27,056 
569,485 

153,937 

941,506 

770,052 

53,693 

1,683,319 



4,297,023 



291,050 

1,392,615 

122,574 

1,103,216 

132,290 

67,794 

11,509 

502,163 

1,590,850 

827,973 

4,476 

575 

51,814 

8,407 

4,853 

96,905 



4,297,023 



6,810,992 



6,542,950 

8,773 
1,005 

13,152 
8,207 

22,352 

123 

12,914 

3,646 
4,010 

44,053 
49,797 



5,905,398 



3,772,470 
95,105 
93,489 
8,357 
68,239 

172,460 
35,303 
19,971 
4,413 

249,162 

157 
183,785 
103,614 

32,909 

388 
1,054,575 



905,594 
498 

905,087 
14,833 
11,368 
3,465 

884,106 

432,903 

253 

12,791 
484,975 



218,012 

20.504 



422,130 
413,384 

387,329 

33,044 

451,992 

136,474 

555,091 

303,033 

16,960 

1,575,586 



,197,970 



3,238 

423 

30,862 

11,504 

5,874 

173 

7,310 

1,126 

7,318 

6,922 

84,040 



5,728,167 



3,987,371 
167,543 
49,735 
48,447 
59,270 

141,367 

56,584 

6,018 

■1,854 

121,011 

3 
134,100. 
43,275 

21,891 

2,551 

367,145 



4,9,303 
1,308 

470,588 
27,507 

21,U60 

5,702 

435,993 

203,356 

li-2 

5,957 
273,239 



84,099 

8 .066 



;'uotr.ote at end of table. See text for explanator:, statements and for "Description of the Sample and Limitations of the Data. 



62 

RETURNS WITH NET INCOME 



CORPORATION INCOME TAX RETURNS, 1964 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Number of returns with net income 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations 

Other current assets 

Loans to stockholders 

Other investments 

Depreciable assets n 

Less: Accumulated depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year. 

Other current liabilities 

Loans from stockholders 

Mortgages, rotes, and bonds payable in one year 

or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts • 

Total reductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other employee benefit plane 

Net loss , noncapital assets 

Other deductions 

Total receipts less total deductions 

Includable income of controlled foreign corpora- 
tions. 

Net income (60 plus 61 minus 33) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax , total 

Tax from recomputing prior year investment 
credit. 

Investaent credit 

Het incooe after tax (62 minus 67 plus 69) 

Wfitrlbutions to stockholders: 

Cash and property except owt. stock 

Corporation's own etock 



Major industrial group — Continued 



Transportation, communication, eltictric , gas , 
and sanitary services 



Total trans- 
portation, 
communication , 
electric, gas, 
and sanitary 
services 



(32) 



35,622 



Transpor- 
tation 



(33) 



Communi- 
cation 
services 



(34) 



i.-lSV 



Electric, 
gas, and 
sanitary 
services 



(35) 



Wholesale and retail trade 



Total 
wholesale 
and retail 

trade 



(36) 



Wholesale trade 



Total 

wholesale 

trade 



(37) 



100,6'iO 



Groceries 

and 

related 

products 



(38) 



11,796 



Machinery, 

equipment , 

and 

supplies 



(39) 



14,465 



Miscel- 
laneous 
wholesale 
trade 



(40) 



73,075 



Wholesale 

trade 

not 

allocable 



(Thouamtd dolluraj 



163,797,710 45,736,432 42,154,4ol 75,906,817 



3,647,633 
6,568,518 

69,055 
3,243,063 
4,314,888 
3,692,423 

38,393 
7,997,587 

175,957,254 

45,614,229 

176,788 

64,148 

1,186,153 

155,507 

57,356 

2,624,231 



163,797,710 



3,881,562 
3,037,654 

9,635,172 

239,150 

59,863,020 

5,492,418 
38,283,504 
12,931,857 

1,318,725 
29,114,648 



74,403,220 



72,34^,784 

85,029 
20,217 
262,752 
644,094 
36,337 

3,602 
228,598 

57,810 
169,435 

17,073 
533,489 



64,211,414 



41,200,577 

658,423 

131,527 

129,363 

1,443,193 

4,812,128 

2,655,565 

67,855 

71,323 

7,267,301 

107,830 

367,672 

1,016,661 

392,471 

9,139 

3,880,381 



10,191,806 
78 

10,171,667 
391,216 
221,477 
143,461 

9,717,598 

4,741,405 

3,373 

396,343 

^., 826, •-.05 



,11,7, S9; 
171,V8's 



1,812,599 
3,139,208 

16,839 

725,664 

1,856,493 

1,153,187 

29,713 
3,529,005 

47,702,031 

15,945,292 

75,252 

29,942 

438,729 

58,064 

24,014 

1,232,574 



45,736,432 



2,111,024 
1,302,803 

2,855,490 

135,284 

13,164,761 

1,605,879 

5,500,040 

3,357,793 

424,323 

14,279,035 



30,925,730 



35,546 

9,150 

109,063 

519,599 

15,245 

1,007 

157,762 

49,530 

80,293 

7,290 

387,874 



28,887,406 



19,847,612 

445,196 

69,918 

23,152 

l,153,9o9 

1,504,944 
691,023 
21,261 
25,877 

2,418,261 

27,943 
155,538 
210,607 

147,869 

6,211 

2,128,025 



2,038,324 
78 

2,029,252 

253,777 

183,620 

58,098 

1,724,336 

779,092 
1,196 

120,961 
1,371,121 



645,388 
1,029,952 
14,676 
1,037,051 
1,919,950 
1,898,276 
5,280 
2,300,940 

42,157,058 

9,563,231 

2,890 

1,167 

138,767 

56,961 

19,993 

551,005 



42,154,461 



389,237 
455,678 

3,360,483 

75,951 

12,304,974 

957,320 

12,089,970 

5,659,471 

201,559 

6,M9,808 



19,110,041 



18,754,664 

30,277 
8,129 
71,056 
74,623 
16,328 

1,642 
36,910 

3,506 
52,531 

6,523 
53,752 



15,209,568 



9,623,075 

102,979 

3,310 

d0,o48 

178,667 

1,246,855 

530,057 

20,098 

5,249 

1,883,828 

359 
122,880 
491,605 

164,228 

1,200 

769,030 



3,900,473 



3,892,344 
66,147 
20,532 
44,597 

3,819,098 

1,890,302 

678 

111,024 
2,113,00.1 



L, 340. 100 
3v,402 



1,189,646 

2,399,348 

37,540 

1,480,348 

538,445 

540,960 

3,400 

2,167,542 

86,088,155 
20,105,705 
98,645 
33,039 
608,657 
40,542 
13,349 
840,652 



75,906,817 



1,381,301 
1,279,173 

3,419,199 

27,905 

34,393,285 

2,919,219 

19,693,494 
3,914,593 

592,843 
8,185,805 



24,357,449 



24,037,749 

18,206 
2,938 
82,633 
49,872 
4,764 

953 
33,926 

4,574 
36,511 

3,260 
91,863 



20,114,440 



11,729,890 

110,248 

52,799 

45,566 

110,557 

2,060,329 

1,434,485 

26,496 

40,197 

2,955,212 

79,528 
79,254 
314,449 

80,374 

1,723 

983,326 



4,253,009 



4,250,071 
71,292 
17,325 
30,766 

4,174,114 

2,072,011 

1,499 

154,358 
2,342,418 



2,099,990 
94,5do 



98,852,556 



8,426,627 

30,988,965 

891,235 

30,044,429 

828,589 

1,795,548 

318,661 

7,988,237 

27,608,231 

13,094,007 

276,822 

63,543 

2,282,767 

165,457 

67,775 

2,244,893 



,852,66b 



19,168,437 
9,721,884 

6,271,265 
1,546,818 
9,913,059 

3,555,323 
15,225,652 

4,383,454 

346,514 

28,719,700 



295,811,803 



290,344,293 

25,286 

8,701 

405,409 

607,455 

28,297 

5,718 

225,835 

51,890 

123,280 

122,445 

3,863,142 



287,847,990 



230,207,932 

4,950,706 

710, 13o 

591,722 

3,754,157 

3,315,237 

1,188,959 

95,805 

22,908 

2,293,783 

22,415 

3,009,311 

577,355 

264,504 

19,079 

3o, 822, 920 



7,9o3,313 
1,080 

7,955,192 
453,983 
330,190 
101,861 

6,918,193 

2,342,588 

2,925 

99,739 
5,213,343 



l,423,9t^ 
275 , 904 



44,176,234 



3,591,349 

16,033,225 

320,010 

12,955,855 

395,210 

727,273 

119,393 

4,073,061 

9,006,959 

4,367,953 

261,308 

57,746 

766,736 

61,931 

24,678 

852,321 



44,176,234 



10,405,516 
5,051,251 

2,434,954 

649,301 

3,531,057 

957,535 
6,675,833 
1,872,079 

151,180 
12,337,517 



142,355,585 



140,286,957 

13,495 

3,538 

153,153 

310,967 

21,885 

3,433 

100,945 

22,962 

75,739 

55,829 

1,405,631 



138,913,695 



119,536,717 

2,345,442 

229,370 

255,845 

772, o27 

l,325,o34 

501,115 

36,403 

7,365 

739,626 

17,607 
677,884 
247,415 

95,520 

3,197 

12,114,428 



3,441,890 
1,080 

3,439,432 

219,931 

135,249 

63,944 

2,975,167 

1,214,011 

958 

29,120 
2,254,541 



477,391 
102 , 178 



4,988,294 



443,336 

1,536,523 

27,157 

1,426,522 

62,913 

36,927 

12,414 

425,003 

1,426,176 

711,322 

748 

374 

85,424 

9,742 

3,551 

114,975 



4,988,294 



1,157,322 
473,024 

304,802 

73,945 

474,079 

133,334 

795,190 

278,729 

17,594 

1,275,175 



28,408,722 



1,535 

576 

14,490 

25,529 

811 

370 

11,462 

1,867 

5,994 

4,435 

258,005 



28,025,648 



25,152,895 

282,418 

48,928 

28,554 

122,411 

151,773 
67,748 
4,383 
1,919 

119,552 

177 
78,052 
31,665 

16,300 

1,760 

1,907,102 



333,074 
623 

383,121 

18,400 
12,257 
4,962 

324,910 

133,118 

187 

5,541 
255,544 



63,024 
8,777 



5,536,477 



446,574 

2,313,041 

58,292 

1,709,929 

42,843 

59,472 

25,860 

321,552 

950,450 

436,519 

105,403 

27,757 

76,761 

5,388 

1,353 

102,125 



1,102,032 
725,545 

348,226 

99,738 

488,250 

147,711 

810,317 

122,078 

14,791 

1,777,788 



13,172,211 



1,252 

664 

33,617 

52,032 

4,313 

1,128 

15,303 

5,355 

6,227 

2,342 

197,492 



12,634,742 



10,030,857 

365,288 

24,755 

41,859 

90,688 

111,699 

69,410 

4,150 

535 

98,158 

2,057 
58,600 
36,494 

9,813 

2,548 

l,o87,551 



536,805 

37,539 

24,841 

5,108 

452,489 

189,343 

238 

2,987 
350,449 



69,926 
20,149 



33,352,249 



2,782,872 

12,023,332 

233,751 

9,785,371 

289,958 

575,803 

80,096 

3,290,979 

6,580,022 

3,194,922 

154,547 

29,213 

601,977 

45,773 

19,762 

629,177 



33,362,249 



8,113,339 
3,831,051 

1,771,024 

469,550 

2,648,487 

673,307 
5,031,020 
1,468,954 

118,170 
9,237,247 



100,274,836 



98,870,720 

10,683 

2,284 

104,152 

131,443 

15,762 

1,915 

72,474 

15,650 
64,305 
48,830 
935,508 



97,773,083 



83,980,939 

1,559,813 

154,833 

185,609 

556,070 

1,046,546 

361,461 

27,746 

4,734 

517,100 

15,247 
539,999 
177,022 

70,061 
3,728 

3,462,075 



2,501,753 
457 

2,499,926 

162,971 

97,264 

53,690 

2,172,392 

886,247 

533 

20,353 
1,634,032 



342,535 
72,411 



Footnote at end of table. See text for explanatory stalementB and for "Deacription of the Sample and Limitations of the Data." 



CORPORATION INCOME TAX RETURNS, 1964 



RETURNS WITH NET INCOME 



63 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major inauslrial groi^) — Gontinuea 



Wholesale and retail trade — Continued 



Retail trade 



Total 
retail 
trade 



Building 
materials , 
hardware, 
and farm 
equipment 
stores 



General 

merchandise 

stores 



Food 
stores 



Automotive 

dealers and 

gasoline 

service 

stations 



Apparel 

and 

accessory 

stores 



Furniture, 

home 

furnishings 

and 

equipment 

stores 



Eating 

and 

drinlcing 

places 



Miscellan- 
eous 
retail 

stores 



Retail 
trade not 
allocable 



Wholesale 
and retail 
trade not 
allocable 



Number of returns with net income. 



Total assets . 



Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets (amortizable). . . 

Less: Accumulated amortization 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less 

than one year- 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one 

year or more. 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

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

short-term capital loss. 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, 
annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign cor- 
porations . 

Net income (60 plus bl minus 33) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recomputing prior year investment 
credit. 

Investment credit 

Net income after tax (62 minus 67 plus 69)... 



Distributions to stockholders; 

Cash and property except own stock. 
Corporation's own stock 



(■42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



30,695 



23,728 



3,403 



(Thousand doii.raj 



52,384,066 



4,623,301 

13,741,926 

528,185 

16,o82,481 

408,074 

1,041,099 

196,316 

3,609,099 

18,233,872 

8,542,778 

15,514 

5,797 

1,485,205 

102,467 

42,769 

1,364,241 



52,384,066 



8,462,542 
4,580,826 

3,707,776 

884,060 

5,580,940 

2,432,715 
8,218,571 
2,422,106 
190,072 
15,904,458 



150,243,764 



146,952,022 

11,636 

3,370 

212,727 

385,355 

6,285 

2,280 

118,890 

28,598 

42,644 

64,376 

2,415,531 



145,871,766 



108,445,763 

2,540,959 

470,117 

313,035 

2,925,036 

1,947,453 

613,124 

58,593 

15,268 

1,524,498 

4,578 

2,293,276 

320,936 

164,239 

10,671 

24,224,220 



4,371,998 



4,368,628 

225,668 

189,864 

34,660 

3,812,201 

1,570,984 

1,922 

69,633 
2,867,277 



915,861 
107,712 



4,401,983 



332,708 

1,420,412 

35,857 

1,634,584 

23,566 

46,811 

14,482 

253,866 

1,067,241 

548,998 

4,693 

1,269 

119,911 

2,646 

1,288 

68,475 



4,401,983 



711,767 
485,091 

208,121 
113,634 

361,915 

79,151 
998,498 
104,817 

10,033 
1,328,956 



9,045,602 



8,863,284 

985 

353 

21,449 

20,578 

1,013 

160 

10,479 

2,164 
3,611 



8,763,475 



6,783,396 

291,448 

25,397 

41,629 

89,906 

121,917 

47,192 

3,007 

623 

86,416 

766 
62,981 
14,633 

8,915 

1,259 

1,183,990 



281,774 
15,922 
13,430 
2,492 

216,252 

73,059 

132 

2,001 
210,716 



49,052 
5,444 



17,504,966 



1,123,207 

5,971,563 
337,486 

4,834,934 
113,486 
361,523 
22,684 

1,360,419 

5,857,486 

2,645,763 

3,254 

2,479 

495,036 

35,402 

15,028 

326,728 



17,504,966 



2,858,327 
806,927 

1,373,915 

65,180 

2,135,909 



1,373,494 

2,079,348 

695,381 

65,597 

6,050,888 



32,755,865 



3,162 

790 

73,491 

138,085 

181 

82 

35,071 

5,222 

13,605 

63,275 

991,836 



31,390,456 



20,228,843 
196,585 
120,788 
104,813 
789,213 

571,672 
209,430 
25,189 
1,879 
453,937 

608 
849,373 
133,660 

19,073 

1,330 

7,684,063 



1,365,409 



1,364,619 
44,159 
32,187 
11,523 

1,310,054 

617,346 

320 

25,320 
772,593 



417,655 
19,760 



7,000,178 



839,007 

505,970 

4,490 

2,188,875 

90,349 

192,867 

20,090 

583,123 

3,965,621 

1,834,126 

2,497 

123 

193,192 

15,980 

7,006 

248,352 



7,000,178 



1,357,633 
176,722 

588,869 
103,347 
751,267 

166,271 
941,049 
906,522 
2b, 158 
1,982,340 



36,466,183 



1,459 

1,049 

17,308 

36,195 

619 

222 

13,665 

3,611 

5,689 

210 

164,080 



35,694,352 



28,595,974 

192,749 

101,550 

12,632 

539,961 

342,261 

49,463 

9,690 

3,357 

355,766 

614 

475,361 

87,754 

74,723 

3,812 

4,848,d85 



8,409,245 3,756,425 



745,914 

1,907,339 

52,981 

3,466,598 

39,515 

164,315 

39,640 

421,703 

2,076,574 

972,808 

1,749 

627 

343,008 

9,450 

4,088 

223,944 



880,557 
2,068,163 

546,230 
178,770 
707,827 

205,562 

1,409,541 

134,541 

23,970 
2,254,084 



37,957,684 



37,350,486 

986 

79 

45,702 

63,091 

198 

814 

15,701 

5,099 
3,312 

53 
472,163 



37,331,883 



31,827,373 

599,789 

65,937 

55,736 

306,839 

286,294 

150,995 

6,884 

3,254 

178,528 

473 
326,246 
26,633 

20,544 

996 

3,475,362 



770,782 

29,528 

24,579 

4,949 

715,382 

328,999 

446 

21,811 
463,594 



161,610 
34,057 



625,722 

34,304 

31,824 

2,470 

525,179 

188,339 

156 

4,057 
441,440 



66,867 
10,151 



438,325 

879,168 

18,657 

1,480,603 

46,446 

57,767 

22,192 

303,497 

925,984 

512,857 

192 

121 

46,552 

2,643 

1,443 

86,134 



3,756,425 



714,601 
189,874 

246,070 
79,812 
301,142 

84,677 

666,288 

198,221 

9,889 

1,265,851 



8,412,266 



8,195,405 

1,485 

661 

9,200 

38,176 

20 

428 

5,808 

231 

6,063 

87 

154,702 



8,088,660 



5,320,535 

245,029 

22,141 

18,853 

400,349 

136,119 

29,784 

4,841 

885 

76,227 

224 

182,785 

13,160 

7,366 
325 

1,630,037 



322,945 
21,572 
16,606 
4,966 

275,591 

98,906 

47 

2,950 
226,989 



44,374 
12,620 



3,109,649 



239,725 

1,341,843 

40,929 

972,433 
27,682 
36,557 
11,860 

144,999 

527,152 

260,963 

861 

218 

53,282 

1,821 

706 

54,250 



505,306 
321,494 

195,440 

78,930 

243,032 



229,571 

602,664 

68,880 

22,790 

841,542 



5,950,021 



5,675,241 

827 

102 

18,042 

16,884 

208 

70 

6,430 

893 
2,216 



5,744,525 



3,706,752 

251,159 

17,426 

36,742 

160,176 

92,677 
35,900 
2,191 
448 
45,514 

408 

168,373 

9,929 

4,939 

674 

1,211,217 



205,496 



205,394 

21,041 

19,187 

1,854 

163,856 
54,629 



620 
151,385 



20,382 
4,455 



279,510 

247,378 
2,242 

154,909 
21,240 
81,984 
16,858 

155,262 

1,914,598 

826,259 

465 

27 

129,108 

17,891 

5,355 

149,584 



2,334,904 



282,723 
152,882 

185,410 

88,120 

469,581 



72,571 
396,694 
103,147 
4,384 
579,392 



5,905,496 



5,765,669 

759 
215 

4,752 
38,017 

2,799 

298 

17,471 

4,133 

2,255 

60 

69,068 



5,640,604 



2,703,602 

224,513 

66,919 

3,254 

296,473 

182,709 
34,458 
2,009 
2,285 

161,078 

329 

71,471 

9,395 

11,880 

780 

1,869,449 



264,892 



264,677 

24,197 

22,439 

1,758 

194,156 

67,754 

69 

6,864 
203,787 



45,246 
6,136 



5,835,632 



621,504 

1,461,274 

35,230 

1,935,365 

45,780 

98,850 

48,342 

385,804 

1,889,627 

935,761 

1,803 

933 

104,680 

16,460 

7,809 

205,876 



5,835,632 



1,144,379 
378,366 

360,846 
175,746 
606,997 

220,912 
1,118,019 

209,957 

27,018 

1,593,392 



13,670,342 



2,022 

121 

22,770 

34,292 

1,247 

206 

14,239 

7,236 

5,888 

679 

211,386 



13,140,742 



9,223,711 

537,301 

49,820 

39,300 

340,010 

212,613 
55,651 
4,752 
2,530 

166,426 

1,060 
155,545 
25,683 

16,714 

1,495 

2,308,131 



529,479 

34,376 

29,048 

4,643 

409,414 

141,098 

747 

5,960 
394,341 



90,563 
14,920 



31,034 



3,401 

6,979 

313 

14,180 

10 

425 

168 

426 

9,589 
5,243 



436 
174 
46 

898 



31,084 



7,249 
1,307 

2,875 

521 

3,270 

506 

6,470 

640 

233 

8,013 



80,305 



79,040 
1 



77,069 



55,577 

2,386 

139 

76 

2,109 

1,191 

251 

30 

7 

606 

96 

1,141 

89 

85 

13,286 



3,236 

569 

564 

5 

2,317 
854 



50 
2,432 



112 
169 



2,292,366 



111,977 

1,213,814 

43,040 

405,083 

24,305 

27,176 

2,952 

306,077 

367,400 
183,266 



30,826 

1,059 

328 

28,331 



2,292,366 



300,429 
79,807 

128,535 

13,457 

701,052 

165,572 

331,258 

89,269 

5,262 

477,725 



105 
1,793 
39,529 

11,134 
126 



6,050 

330 

3,847 

2,241 

41,960 



3,062,529 



2,225,502 
64,305 
10,149 
21,842 
56,494 

43,150 

74,730 

809 

275 

29,659 

231 

38,151 

9,004 

3,745 

211 

434,272 



148,132 
3,334 
5,077 
3,257 

130,825 

57,593 

45 

986 
91,525 



30,712 
66,014 



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



64 

RETURNS WITH NET INCOME 



CORPORATION INCOME TAX RETURNS, 1964 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Msjor industrial group — Continued 



Finance, insurance, and real estate 



Total 

finance, 

insurance, 

and real 

estate 



Banks and 

trust 
companies 



Credit 

agencies 

other than 

banks 



Security and 
commodity 
brokers, 
dealers , 

exchanges, and 
services 



Holding and 

other 
investment 
companies 



Insurance 

carriers 



Insurance 
agents , 

brCKtrTE , 

and service 



(53) 



(54) 



(55) 



(56) 



(57) 



Number of returns with net income 

Total assets 

Cash 

Notes and accounts receivable 

Less ; Reserve for bad debts 

Inventories 

Investments in Government obligations 

Other current assets 

Loans to stockholders 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

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

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total receipts 

Business receipts 

Interest on Government obligations : 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

loss. 

Net gain, noncapital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 

Total receipts less total deductions 

Includable income of controlled foreign corporations 

Net income (60 plus 61 minus 33} 

Statutory special deductions , total 

Met operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax , total 

Tax from recomputing prior year investment credit 

Investjoent credit 

Het income after tax (62 minus 67 plus 69) 

Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



13,S92 



31,853 



16,S73 



(Thous^d dollars) 



790,032,119 



71,819,067 

214,889,084 

8,224,721 

221,430 

123,122,813 

5,786,911 

394,481 

332,450,409 

33,061,079 

10,616,770 

1,111,301 

408,960 

8,939,059 

146,714 

52,216 

18,392,436 



790,032,119 



3,266,730 
26,554,977 
448,787,605 

3,729,357 
35,540,347 

157,713,543 
25,621,511 
36,934,609 
11,054,636 
41,778,804 



85,242,231 



45,25o,214 

3,072,369 

1,263,747 

24,502,235 

3,018,414 

367,829 

33,957 

2,018,237 

1,673,965 

2,350,305 

109,395 

1,475,564 



73,021,522 



21,889,520 
2,714,336 

249,191 
1,514,224 

995,413 

2,667,571 

12,312,513 

86,224 

19,841 

1,931,180 

297,708 
654,033 
612,657 
165,285 
161,040 
2c, 750, 736 



12,220,709 

82 

10,957,044 

1,728,247 

421,013 

1,307,136 

7,334,731 

3,058,454 

2,244 

39,717 

7,938,307 



4,424,134 
678,989 



383,775,131 



59,960,047 

171,523,303 

3,659,760 

60 

93,886,124 

2,449,215 

27,594 

51,325,469 

5,193,423 

896,458 

1,395 

41b 

396,902 

7,575 

1,273 

3,5d0,939 



333,775,131 



1,437,290 

2,271,968 

341,058,815 

9,459 

1,327,275 

7,213,276 
7,726,627 

10,090,490 
2,359,809 

10,225,122 



17,120,137 



2,253,862 

2,362,289 

871,551 

11,081,667 

233,433 

3,lo5 

2,990 

93,le.2 

9,478 

76,862 

2,045 

129,633 



13,839,006 



14,818 

1,150,899 

82,223 

672,830 

276,321 

549,092 

5,613,158 

45,003 

2,997 

397,277 

832 

236,960 

281,752 

62,474 

135,967 

4,316,355 



3,281,129 

2,409,578 
99,851 
35,174 
64,677 

2,311,740 

1,067,336 

1,073 

20,960 

1,363,202 



1,059,919 
335,402 



149,424,048 



5,407,340 

32,505,441 

4,421,422 

83,808 

7,539,34* 

1,073,301 

119,316 

103,659,470 

2,556,336 
544,561 
22,062 
10,016 
454,243 
32,460 
11,667 
957,043 



2,221,492 
16,309,136 
99,174,205 

2,116,736 
14,132,759 

4,376,291 
3,020,872 
1,676,675 
2,501,159 
3,894,673 



10,755,202 



2,928,167 

282,545 

10,604 

7,065,456 

96,139 

1,106 



92,827 

16,519 

43,680 

1,523 

212,651 



9,5S3,2do 



365,979 
375,425 
27,252 
769,713 
106,361 

217,187 

5,265,445 

9,259 

2,994 
148, 32o 

463 

172,365 

54,634 

15,067 

13,302 

2,039,489 



l,171,93o 

1,161,332 
101,038 
64,227 
35,784 

1,043,004 

433,641 

174 

4,264 

731,955 



299,670 
38,942 



,52o,143 



348,315 

2,289,497 

1,237 

3,266 

330,525 

2ol,980 

6,206 

2,516,040 

137,137 

54,939 

30,033 

6,140 

27,798 

914 

339 

147,132 



c.,52o,143 



1,337,768 
2,361,209 

636,468 
26,740 

836,453 

332,662 
279,008 
120,109 

12,361 
483,365 



437,560 

46,274 

6,899 

92,730 

30,968 

1,016 

2,829 

14,6d9 

587,896 

11,187 

920 

84,987 



124,145 

137,336 

2,515 

1,830 

37,618 

37,520 

142,433 

2,072 

192 

12,494 

2,238 

15,748 

23,755 

3,437 

414 

635,008 



133, d30 

181,731 

16,693 

7,584 

9,109 

165,006 

74,520 

9 

499 

107,710 



21,984 
4,7o0 



40,241,245 



1,016,555 

1,534,153 

37,406 

7,580 

1,968,415 

907,366 

66,015 

32,513,847 

1,772,446 
231,638 
317,074 
76,915 
253,005 
12,780 
5,091 
223,054 



40,241,245 



303,927 

300,435 

836,465 

69,907 

1,966,101 

l,2frl,641 
6,552,701 
21,872,771 
1,869,204 
4,555,093 



3,933,700 



290,550 

66,153 
23,556 

297,513 
57,568 

133,355 

11,189 

1,236,412 

6,312 
1,617,103 

95,806 
148,183 



338,517 



' 76,502 
50,356 
2,669 
7,669 
11,654 

45,127 

127,147 

4,554 

1,659 

29,740 

107,016 
3,655 
5,326 
1,377 
1,589 

361,477 



3,145,183 

40 

3,121,667 

852,790 

35,632 

816,137 

510,724 

132,403 

146 

407 

2,939,666 



2,246,582 
141,513 



172,493,154 



2,348,204 

1,453,157 

28,246 

20,782 

13,307,859 

323,828 

1,650 

135,910,543 

1,852,254 
86,119 



40,903 

971 

431 

12,337,689 



172,493,154 



197,452 
480,461 
5,785,225 
277,411 
291,365 

142,476,375 
2,030,448 
1,135,401 
4,094,585 
15,723,929 



41,477,864 



33,380,109 

294,916 

343,233 

5,829,695 

452,897 

15,228 

2,919 
201,650 

7,549 
510,761 

D,937 
431,970 



39,058,502 



19,856,349 

182,306 

8,290 

29,938 

255,675 

356,953 

93,952 

9,491 

1,325 

237,744 

12,352 

102,172 

205,833 

55,925 

2,059 

17,136,538 



2,419,3d2 

42 

2,076,171 

375,442 

69,860 

305,562 

1,585,197 

604,711 

184 

6,386 

1,277,345 



392,177 
114,794 



497,154 

948,292 

3,448 

4,614 

41,490 

66,174 

12,487 

402,235 

252,402 

111,505 

355 

96 

26,980 

5,389 

2,705 

191,049 



2,32o,9 



951,791 
104,961 
119,041 
32,674 
113,364 

114,209 
254,793 
124,013 
24,561 
437,570 



1,814,531 

1,732 

1,558 

11,321 

5,131 

276 

459 

5,150 

1,113 

7,032 

443 

77,053 



1,714,334 



446,095 

316,236 

2,375 

9,958 

52,782 

38,333 

11,532 

2,580 

983 

29,054 

117 
19,654 
22,299 

7,200 

216 

754,410 



213,980 

212,422 
13,857 
8,044 
5,813 

169,407 

61,820 

45 

655 

151,287 



55,326 
4,989 



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



CORPORATION INCOME TAX RETURNS, 1%4 



RETURNS WITH NET INCOME 



65 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Number of returns with net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. 
Depletable assets 

Less: Accumulated depletion 

X^and 

Intangible assets (aiuortizable). . . 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

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

Other current liabilities 

Loans from stockholders 

Mortgages , notes , and bonds payable in one year or more . . . 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and und ivided profits 



Total re'^eipts 

Business receipts 

Interest on Government obligations : 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

loss. 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations . . . 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions of gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 



Total receipts less total deductions 

Includable income of controlled foreign corporations. 

Net income (60 plus 61 minus 33) 

Statutory special deductions , total 

Net operating loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax , total 

Tax from recomputing prior year investment credit- 

Investment credit 

Net income after tax (62 minus 67 plus 69) 



Distributions to stockholders; 

Cash and property except own stock. 
Corporatign's own stock 



Major industrial group — Continued 



Total 

services 



(61) 



Hotels, 
rooming 
houses, 
camps , and 
other lodging 
places 



(62) 



19,689,644 



2,060,193 

3,915,703 

63,457 

1,120,532 

431,766 

475,795 

97,426 

2,322,624 

13,376,950 

5,976,816 

22,168 

7,342 

1,005,903 

328,161 

256,039 

835,075 



19,bS9,&44 



2,128,227 
2,070,192 
1,436,989 

556,815 
4,288,825 
1,084,181 
2,752,942 
1,073,754 

115,205 
4,182,514 



26,059,942 



24,905,150 

11,506 

3,891 

61,008 

362,415 

30,667 

719 

143,861 

54,453 

3d, 403 

21,997 

427,872 



24,196,863 



13,761,075 

1,433,596 

239,762 

31,348 

799,763 

750,359 

336,876 

19,777 

19,813 

1,561,679 

3,753 

425,075 

140,508 

66,467 

9,159 

4,547,853 



1,863,079 

9,699 

1,868,887 

208,474 

176,326 

30 , 545 

1,518,02b 

587,132 

1,445 

34,706 

1,316,461 



273,385 

52,640 



Personal 
services 



(63) 



17,636 



Business 

services 



(o4) 



Automobile 
and other 

repair 
services 



(65) 



Motion 

pictures 



(66) 



Amusement and 
recreation 
services, 

except 
motion 
pictures 



(67) 



Miscel- 
laneous 
services 



(68) 



136,739 
188,682 
4,135 
26,953 
25,464 
36,683 
10,214 
242,440 

2,312,301 

900,401 

10,470 

4,571 

304,118 

8,605 

2,695 

80,044 



2,470,911 



100,130 
154,749 

83,539 

88,881 
1,057,542 

69,342 
406,299 
213,551 

11,999 
284,879 



2,058,512 



265,755 

358,603 

5,959 

110,728 

22,220 

47,638 

7,617 

198,098 

1,720,535 

921,336 

1,376 

1,472 

95,236 

13,995 

5,759 

150,747 



2,058,512 



1,574,824 



1,430,787 

473 

443 

8,165 

69,172 

409 

22 

20,198 

5,154 

3,288 

147 

35,566 



1,463,730 



577,252 
45,895 
43,291 
3,739 
87,690 

84,753 

68, 2U 

933 

1,350 

128,582 

119 

32,379 

2,421 

3,679 

612 

381,823 



111,094 

110,551 
26,013 
23,376 

2,637 

72,015 
24,595 
28 
2,362 
88,418 



16,552 

255 



181,317 
128,679 
141,371 

55,296 
343,058 

47,655 
411,253 

67,64« 

7,769 

663,465 



3,605,267 

607 

72 

3,544 

9,726 

419 

72 

10,030 

5,553 

3,491 

165 

32,782 



3,455,151 



1,828.827 

242,034 

45,707 

11,464 

129,029 

119,330 
25,340 
2,975 
2,818 

150,831 

559 
52,628 
11,481 
10,477 

508 
822,043 



215,587 

215,515 
15,429 
12,575 
2,854 

169,222 

60,144 

171 

4,744 

160,115 



33,410 
702 



6,288,082 



741,742 

1,830,140 

28,387 

275,086 

262,226 

158,484 

39,708 

1,040,641 

3,099,438 

1,488,899 

3,885 

452 

100,231 

25,740 

11,600 

240,099 



6,238,082 



1,003,934 
630,920 
544,686 
239,532 
787,703 
535,789 
775,545 
310,032 
61,912 

1,397,029 



9,728,541 



5,993 

2,541 

25,372 

112,516 

3,733 

337 

44,845 

11,741 
18,778 
13,575 
108,891 



9, 059,059 



5,907,781 

514,507 

54,798 

25,095 

194,564 

209,381 

79,894 

7,733 

2,579 

408,733 

1,388 

147,188 

74,262 

25,293 

4,324 

1,411,539 



659,432 
1 

655,942 
57,731 
41,833 
15,848 

567,297 

226,256 

770 

13,582 

444,258 



97,286 
31 , 867 



2,732,218 



228,634 

383,157 
5,499 

149,828 
11,543 
45,533 
13,041 

115,154 

2,626,415 

1,050,430 

491 

108 

131,121 

2,558 

1,066 

75 , 736 



2,732,218 



229,347 
570,617 
148,164 

50,922 
795,699 

71,351 
292,398 

69,725 

2,259 

501,716 



3,257,235 



211 

97 

4,238 

82,167 



22,478 

23,931 
665 

100 
51,962 



3,059,571 



,587,455 

180,113 

33,930 

10,951 

133,794 

94,807 

66,883 

1,122 

1,857 

457,862 

552 

28,293 

4,273 

6,918 

2,374 

443,377 



197,555 
1 
197,569 
17,277 
16,561 
483 

158,894 

52,638 

390 

6,756 

151,687 



23,240 

0,920 



2,508,809 



233,132 

524,959 

2,680 

461,670 

35,037 

95,270 

3,998 

461,576 

1,032,134 

596,073 

27 

123,188 
258,469 
225,979 

103,931 



297,927 
250,534 
251,164 

31,712 
470,789 
195,000 
261,855 
235,909 

17,475 
486,344 



2,380,773 



2,224,701 

1,117 
214 

7,249 
31,870 
20,830 

28 

21,778 

1,836 
6,866 
7,707 
56,577 



2,145,779 



1,201,537 
66,646 
16,166 
11,557 
57,863 

51,049 

29,373 

1,839 

8,402 

213,875 

203 

72,842 

5,517 

4,050 

199 

403,661 



234,994 

9,697 

244,477 

46,lo7 

38,814 

6,138 

195,560 

82,741 

13 

1,951 

163,697 



43,356 

5,971 



1,760,005 



188,118 

121,018 

590 

20,803 

30,139 

42,646 

4,935 

115,865 

1,642,690 

671,005 

4,124 

496 

165,351 

15,171 

7,322 

38,659 



1,760,005 



92,944 
152,040 
103,946 

49,698 
498,193 

55,510 
324,085 

92,852 

5,543 

385,095 



882 
175 

3,675 
33,315 

2,730 

37 

19,656 

5,428 

1,415 

108 

68,222 



725,215 
66,324 
29,057 
2,669 
92,778 

98,699 

35,935 

3,038 

1,507 

130,422 

359 

49,311 

7,161 

3,479 

357 

397,529 



200,115 

199,941 

20,629 

19,510 

1,119 

164,682 

59,961 

27 

2,690 

132,670 



27,005 
1,901 



1,871,106 



266,023 
510,144 
15,097 
75,464 
45,039 
48,541 
12,913 
148,750 

943,437 

343,672 

1,295 

243 

85,158 
3,6U 
1,118 

95,859 



1,871,106 



Nature of 
busijiess 

not 
allocable 



222,628 
172,553 
164,119 

29,774 
335,841 
108,524 
281,507 

84,037 

8,138 

463,985 



3,601,6o4 



3,485,313 

1,223 

349 

7,765 

23,649 

2,545 

178 

4,876 

800 
1,899 

195 
72,872 



3,357,523 



,933,008 

317,076 

15,813 

15,363 

104,045 

92,340 
30,240 
2,137 
1,200 
71,374 

573 
42,434 
34,393 
12,571 

575 
682,781 



244,141 

243,792 

25,228 

23,657 

1,466 

190,356 

70,797 

46 

2,611 

175,606 



32,436 
5,014 



(69) 



69,485 



7,692 

20,633 

72 

7,023 

2,746 

112 

10,987 

12,025 

5,229 

1 

(^) 

6,349 

1,470 

101 

5,349 



69,485 



9,432 

7,362 

4,016 

121 

12,255 

7,326 

53,721 

15,141 

234 

^0,123 



52,704 



60,624 



40 

181 



432 
21 



58,094 



41,539 

1,408 

383 

205 

1,801 

802 
705 
10 
40 
629 

( = ) 



4,610 

4,610 
906 
895 
11 

3,169 

785 

10 
3,635 



^Negative ajnount. 

^Less than $500 per return. 

NOTE: See text for explanatory statements and for 



'Description of the Sample and Limitations of the Data." 



66 

ACTIVE COEtPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 4.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS 



Total active 

corporation 

returns 



Sise of total assets 



$1 under 
$50,000 



$50,000 

under 

$100,000 



$100,000 
under 
$250,000 



$250,000 
under 
$500,000 



Number of returns, total. 

With net inccme 

Without net income 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts,,, 

Inventories 

Ijivestments in Government obligations. 

Other current assets ,, 

Loans to stockholders 

Other investments 



Depreciable assets , 

Less: Accumulated depreciation., 

Depletable assets ,,,..,,,,,,,,.,,., 
Less: Accumulated depletion,,,,, 

land , 

Intangible assets (amortizable),.. , 
Less: Accumulated amortization,. 

Other assets , 



Total liabilities ,.,... 

Accounts payable ,,.,..,, 

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

Other current liabilities, , ...,.,.,,.,. 

Loans f ran stockholders 

Mortgages, notes, and bonds payable in one year or more... 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves ,,,,., 

Earned surplus and undivided profits 



Total receipts 

Business receipts 

Interest an Government obligations: 

Iftiited States 

State and local 

Other interest 

Rents 

Royalties 



Total deductions , 

Cost of sales and operations,.., 

Canpensation of officers , 

Repairs , 

Bad debts , 

Rent paid on bxjsiness property,, 

Taxes paid , 

Interest paid , 

Contributions or giTts , 

Amortization , 

Depreciation , 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans , ,,, 

Net loss, noncapital assets 

Other deductions ,,,,. 



Total receipts less total deductions 

Includable income of ccoitrolled foreign corporations. 
Net Incooje (less deficit) (62 plus 63 minus 35) 

Net incooe 

Deficit 



Jncanse subject to tax , 

Income tax, total, 

Tax frcm recocnputing prior year investment credit. 



Inveatment credit 

Net Income (lees deficit) after tax (64 minus 68, plus 70). 
Net inccme after tax 



Distributions to stockholders: 

Caflh and property except own stock,, 
Corporation's own stock,, 



(1) 



,373,517 
858,515 
515,002 



1,585,618,579 



113,742,142 
356,867,843 

11,545,587 
112,960,430 
155,335,021 

22,729,040 

1,627,305 

423,610,764 

538,097,408 
212,030,969 
16,427,388 
6,780,188 
28,202,849 
3,637,211 
2,003,046 
39,740,968 



1,585,618,579 



82,582,460 
72,420,176 

527,259,786 
12,114,351 

192,877,610 

194,959,284 
158,119,630 
95,535,755 
18,688,931 
231,060,596 



1,086,739,483 



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

Net gain, noncapital assets 

Dividends, domestic corporations ,, 

Dividends, foreign corporations , 

Other receipts 



1,018,889,198 

3,885,639 
1,558,968 
28,432,669 
7,223,488 
1,466,777 

36, 103 
4,359,952 
2,449,651 
4,022,260 
2,484,116 
11,880,662 



1,023,680,095 



722,476,998 
19,254,127 
8,723,701 
3,908,397 

13,083,516 

29,802,537 

23,246,196 

729,389 

326,991 

31,696,173 

4,462,972 
12,058,240 
6,253,759 
3,616,527 
659,086 
143,381,486 



63,059,388 

74,774 

61,575,194 

68,734,651 

7,159,457 

60,368,827 

27,856,983 

29,211 

1,318,502 
35,036,713 
42, 198, 356 



23,304,363 
3,092,238 



(2) 



(3) 



(4) 



(5) 



(6) 



39,630 
13,732 
25,898 



552, 554 
270,769 
281,735 



231,457 
155,603 
75,854 



269,744 
200,460 
69,284 



131,188 
100,478 
30,710 



(Thousand dollara) 



7,259,830 



6,608,077 

32,759 

4,147 

181,794 

105, 177 

9,955 

2,403 
86,122 
57,697 
52,810 

3,209 
115,680 



7, 183, 519 



4,933,221 
104,411 
39,391 
36,603 
130,760 

198,671 

249,838 

1,714 

3,172 

211,473 

42,855 
96,003 
16,058 
17,845 
39,651 
1,061,353 



76,311 

72,164 
418,266 
346,102 

298, 121 

120,965 

1,474 

3,300 
^45,501 
301,259 



231,624 
13,275 



10,359,443 



1,515,875 

2,285,680 

40,183 

1,547,900 

29,122 

253,601 

178, 345 

535,937 

6,351,439 

3,239,570 

48,602 

19,423 

682,655 

67,453 

31,507 

693,522 



10,859,443 



2,130,608 
1,272,029 
678,603 
1,230,825 
1,745,964 

491,613 

4,274,286 

650,826 

29,792 

'1,645,103 



30,511,818 



29,564,726 

3,447 

2,554 

35,682 

235, 576 

124,767 

3,930 

76, 572 

103,440 

8,097 

523 

352,504 



30,560,099 



19,226,542 

2,541,009 

160, 373 

78,704 

1,092,066 

726, 196 

177,367 

2,710 

9,285 

616,069 

101,478 

325,315 

30,081 

44,393 

57,754 

5, 369, 757 



^48,281 

^50,835 
933,436 



533, 131 

115,330 

425 

4,423 
'161,742 



221,906 
2,894 



16,614,296 



1,859,620 

3,700,399 

55,193 

2,714,086 

75,770 

347,842 

203,005 

993, 361 

3,739,862 

4,062,801 

62,785 

26,230 

1,272,636 

69, 162 

27, 296 

697,288 



16,614,296 



2,675,201 
1,702,155 
863,479 
1,070,168 
2,990,364 

519,897 
4,391,760 

517,685 

35, 590 

1,847,997 



34,432,840 



33,443,465 

3,273 
2,359 

73, 129 
332,771 

24,484 

5,190 

80,539 

117,260 

3,991 

108 

341,271 



33,745,895 



23,265,246 

2,011,073 

177,492 

109,632 

832,908 

755,100 

279,146 

4,972 

7,571 

727,061 

3,470 

336,407 

38,209 

51,745 

27,480 

5,113,333 



686,945 

684,536 

1,248,728 

564, 142 

885, 974 

225,878 

678 

11,358 

470,066 

1,034,250 



180,662 
9,840 



42,988,483 



4,344,755 

10,260,785 

177,774 

6,930,015 
319,285 
956,472 
317,807 

3,138,369 

21,404,786 

9, 517,824 

152,400 

51,698 

3,391,577 

122,539 

41,360 

1,438,349 



42,988,483 



6,435,940 
4,777,408 
2,242,829 
1,908,111 
7,395,310 

1,387,495 

9,188,402 

1,249,259 

121,968 

7,781,761 



82,072,566 



79,490,990 

11,492 

2,071 

213,125 

829,181 

46,063 

7,595 

181,063 

318,787 

32,807 

663 

938,729 



80,067,286 



58,683,757 

3,498,394 

405,685 

243,341 

1,408,035 

1,641,991 

700,812 

20,153 

20,878 

1,644,697 

22,700 

634,432 

119,426 

146,733 

43,780 

10,781,872 



2,005,280 

2,003,209 

2,375,653 

372,444 

2,205,306 

606,022 

1,471 

35,874 
1,433,061 
2,305,709 



385,329 

43,019 



45,825,922 



3,979,673 

12,056,984 

237,063 

7,374,373 
434,599 
936,936 
209,216 

3,737,425 

21,639,108 

9,418,311 

193,826 

79,971 

3,566,369 

151,319 

67,107 

1,298,546 



45,825,922 



6,685,620 
5,506,921 
2,691,993 
1,651,041 
8,858,210 

1, 530, 380 
8,360,237 
1,573,276 
181, 557 
8,786,637 



84,221,124 



81,594,273 

14,998 

5,312 

375,741 

752,731 

36,353 

7,672 

181,711 

277,889 

44,715 

1,627 
928, 102 



32,140,958 



62,572,742 

2,636,724 

416,396 

275,538 

1,094,671 

1,545,066 

805, 347 

26,612 

18,005 

1,594,910 

25,929 
631,347 
176,508 
151,989 

40,823 
10,127,851 



2,080,166 

20 

2,074,374 

2,786,413 

711,539 

2,269,045 

761,459 

1,239 

44,391 
1,357,806 
2,069,447 



377,854 
89,298 



Footnotes at end of table. See text for explJmatory statements and for "Description of the Saniple and Lljnitations of the Data," 



CORPORATION INCOME TAX RETURNS, 1964 



67 



ACTIVE CORPORATION RETURNS 





Table 4. —BALANCE SHEETS AND INCOME STATEMENTS 


, BY SIZE OF TOTAL ASSETS— Continued 














Size 


of total assets 








Item 


$1,000,000 

under 
$5,000,000 


$5,000,000 

vmder 
$10,000,000 


$10,000,000 

under 
$25,000,000 


$25,000,000 

under 
$50,000,000 


$50,000,000 

under 
$100,000,000 


$100,000,000 

under 
$250,000,000 


$250,000,000 

or 

more 


■ 




(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 






58,905 
46,264 

12,641 


9,714 
8,220 
1,494 


7,171 

6,213 

958 


2,675 

2,373 

302 


1,453 

1,271 

182 


1,026 
938 

88 


732 






680 


1 




52 




Total assets 








(Thouatnii doliara) 


i 


122,868,237 


68,149,023 


111,381,131 


92,829,763 


100,494,377 


158,068,229 


769,234,602 






10,320,072 
33,415,802 
697,424 
15,788,790 
9,162,887 
2,650,390 
256,439 
16,249,633 

45,825,630 

19,329,336 

967, 370 

420, 146 

5,521,202 

378,644 

139,743 

2,918,027 


6,117,300 

19,565,340 

590,113 

5,704,272 

8,958,559 

1,219,286 

98,887 

14,084,037 

16,351,764 

6,733,323 

613,385 

215,988 

1,510,715 

184, 529 

68,837 

1,348,210 


9,172,008 
28,758,039 

1,240,662 

7,221,337 
15,350,566 

1,532,463 

96,794 

31,648,919 

23,999,014 

9,892,213 

1,143,668 

407,113 

1,818,996 

221,652 

71,283 

2,028,946 


6,472,055 
19,913,785 

1,160,195 

6,320,442 
11,745,285 

1,202,406 

35,317 

32,554,715 

20,428,370 

8,390,311 

1,001,722 

369,090 

1,204,219 

138,008 

49,033 

1,781,068 


6,661,408 
19,655,642 

1,064,273 

6,353,622 
11,694,043 

1, 316, 332 

41, 557 

36,111,103 

25,075,640 

9,854,344 

1,409,353 

511,416 

990,368 

228,327 

45,876 

2,432,391 


10,157,434 
30,462,072 

1,525,943 
10,299,430 
16,439,234 

2,568,995 

19,253 

54,777,909 

46,721,020 

18,178,422 

2,033,156 

676,411 

1,303,719 

161, 595 

63,273 

3,568,461 


49, 529, 309 






164,627,548 


7 




4,511,453 


R 




35,389,271 






80,379,735 






8,568,487 


n 




4,603 


12 




229,995,808 


n 




280,364,962 






104, 325, 534 






8,530,246 


16 




3,910,991 


17 




3,825,370 


1« 




1,541,720 


IQ 




1,141,910 


20 


Other assets 


20,367,431 


21 


Total Uabilities 


122,868,237 


68,149,023 


111,381,131 


92,829,763 


100,494,377 


158,068,229 


769,234,602 


22 




13,743,520 
12,940,626 
25,261,496 
1,735,975 
20,242,799 

5,296,612 
14,900,610 

5,419,460 

836,686 

22,440,453 


4,264,665 

4,636,889 

29,380,533 

471,519 

7,177,390 

2,342,260 
5,778,189 
2,990,292 
612,043 
9,945,243 


5,389,721 
5,825,479 

55,453,878 
530,470 

10,706,724 

5,229,025 
7,548,068 
5,569,228 
1,253,402 
13,375,136 


3,531,326 

3,376,836 

46,975,839 

233,660 

8,532,306 

5,026,669 
5,843,792 
5, 165, 314 
1,063,168 
12,580,353 


3,478,969 
4,089,263 

46,346,298 
178,043 

10,406,849 

7,603,755 
6,923,101 
6,021,324 
1,362,465 
14,079,310 


5,230,054 
5,350,469 

64,587,872 
245,637 

18,338,197 

13,534,261 
13,138,289 
12,176,638 
1,901,586 
23,565,226 


22,459,572 


7? 




16,472,550 






249,581,769 






1,528,488 


26 




86,581,641 


•>7 


Other liabilities 


149,719,663 


?ft 




70,493,675 






52,401,782 


Tl 




10,980,198 


31 


Earned surpliis and undivided profits 


109,015,264 


^? 


Total receipts 


149, 074, 313 


49, 149, 169 


62,257,845 


50,616,311 


52,051,936 


81,212,371 


326,452,824 


^? 




143,246,952 

276,872 

58,977 

1,359,547 

1,034,949 

128,672 

13, 194 
462,789 
444,336 
233, 537 

17,988 
1,796,500 


45,936,344 

263, 361 

73,644 

1,311,173 

298,012 
71,363 

4,595 
240,976 
109,280 
124, 503 
17,628 
647,290 


57, 173, 113 

437,761 
130,527 
2,513,471 
379,715 
147,372 

4,443 
315,512 
143, 193 
224,531 
60,342 
727,365 


46,532,763 

322,000 

96, 130 

2,160,591 

286,812 
86,550 

3,023 
242,114 

82,237 
164,940 

70,951 
518,150 


47,604,958 

333,259 

103,105 

2, 250, 159 

338,038 

91,746 

3,860 
318,867 
116,490 
186,001 
136,874 
568,629 


73,981,942 

430,784 
154,154 
3,107,848 
387, 149 
224,422 

5,436 
695,468 
125,805 
876, 557 
308,475 
914,331 


298,699,592 




Interest on Government obligations: 


1,732,078 


35 




921,312 






14,472,303 


^^7 




1,653,022 






427,088 


39 




20, 139 






1,293,647 






265,519 






1,997,038 


^3 




1,860,504 


44 


Other receipts 


3,105,582 


'i'i 




= 
143,760,130 


46,812,422 


58,767,576 


47,580,803 


48,479,632 


74,461,580 


294,665,475 






111,029,704 

2,722,657 

716, 131 

433,719 

1,365,219 

2,872,593 

2,047,882 

86,671 

52,618 

3,084,525 

181,726 
1,249,834 
514,474 
342, 557 
72,090 
16,987,730 


34,782,800 
703,395 
268,774 
217,370 
446,026 

988,968 

1,141,638 

36,755 

16,081 

1,109,228 

132, 396 
555,262 
224,802 
134,270 
39,214 
6,014,943 


41,755,933 
757, 394 
428, 521 
347,273 
593,857 

1,575,447 

2,064,641 

52,963 

20,290 

1,564,097 

225,925 
764,773 
353,228 
195,911 
44,195 
8,023,128 


33,526,116 
473,603 
409,648 
266,787 
463,302 

1,260,031 

1,746,704 

46,974 

11,805 

1,296,867 

136,258 
762,336 
310,898 
157,518 
37, 102 
6,674,854 


32,388,109 
414,401 
524,430 
254,355 
566,010 

1,572,051 

1,843,112 

52,822 

25,604 

1,612,896 

207,308 
834,392 
343,397 
192,033 
47,006 
7,601,706 


50,518,106 
473,327 
908,933 
324,598 
772, 115 

2,069,246 

2,562,761 

78,378 

21,715 

2,893,296 

306,621 

1,432,358 

607,034 

308,846 

46,328 

11,137,918 


191,525,000 


47 




1,015,630 




3,908,997 






1,063,103 






3,494,265 






■ 13,179,298 






3,783,580 


53 




285,981 


54 




104,270 






13,889,814 


56 




3,028,536 






3,821,774 


58 




3,329,439 




1,725,385 


60 




142, 538 


61 


Other deductions 


45,367,865 


62 
63 
64 




5,314,183 
904 
5,256,110 
6,419,661 
1,163,551 

5,811,124 

2,607,088 

4,017 

111,568 
2,760,590 
3,924,401 

952,431 
214,120 


2,336,747 

1,253 

2,264,356 

2,683,864 

419,508 

2,439,230 

1,133,688 

1,494 

42,757 
1,173,425 
1,593,022 

484,448 
124,788 


3,490,269 

3,136 

3,362,928 

3,376,753 

513,825 

3,501,642 

1,667,633 

1,836 

61,402 
1,756,697 
2,270,579 

932,053 
174,930 


3,035,508 

4,019 

2,943,397 

3,190,595 

247,198 

2,878,215 

1,398,355 

1,992 

54,489 
1,599,531 
1,846,947 

912,560 
150,131 


3,572,354 

4,966 

3,474,215 

3,661,718 

187, 503 

3,276,003 

1,587,394 

1,263 

70,867 
1,957,688 
2,145,204 

1,219,089 
185,948 


6,750,791 

13,921 

6,610,558 

6,844,645 

234,087 

5,606,873 

2,714,640 

2,130 

138,458 
4,0X,376 
4,268,578 

2,565,243 
204,730 


31,787,349 




46,455 




30,912,492 




31,165,576 


66 


Deficit 


253,084 


67 




28,452,920 




14,050,367 


69 

70 
71 
72 








696,287 








17,811,092 


73 
74 




14,406,887 


Corporation ' s own stock 


1,805,710 



^Negative amount. 
^Loss or deficit, 

NOTE: See text'for explanatory statements and for "Description of the Sample and Ujnltations of the Data." 



68 

ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



f Thouaund 
dollars} 



Business 
receipts 



(Thoitstnd 
dollars) 



Cost of 
sales and 
operations 

(Thousand 
dollars) 



Deprecia- 
tion 



C Thoosmd 
dollars) 



Number of 
returns 



f Thousand 
dollars) 



( Thousand 
dollars) 



Income 
subject to 



Income tax 



(Thous^d 
dollars) 



(I) 



(2) 



W 



(6) 



(10) 



ALL imXJSTHIAL GEOUPSl 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000.., 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



AGRICULTURE, FORESTRY, ADD FISHERIES 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL MINING 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

»100,000;000 under $250,000,000... 
$250,000,000 under $500,000,000.., 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



UDONG: METAL MININO 

Total 

Under $25,000 

$25,000 umer $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

BuBiness receipts not reported .... 



1,373,517 
360,430 
156,417 
184,857 
190,202 
200,652 

99,358 

95,003 

ia,221 

7,028 

875 

542 

2C1 

118 

69 

66,528 



25,933 

6,851 
3,973 
4,491 
3,853 
3,082 

1,288 

788 

81 

34 
1 



1,490 



069 
209 

,522 
010 

,076 

,148 

,047 

95 

98 

15 

13 
1 



( = ) 



867 
129 



1,086,739,483 

3,625,452 

5,880,357 

13,680,184 

27,833,373 

64,920,462 

71,011,472 
195,112,165 

78,032,105 
140,888,541 

61,683,283 

85,776,935 

71,577,926 

82,484,541 

183,944,745 

287,942 



6,329,424 

99,257 

163,794 

356,110 

592,966 

1,009,889 

912,815 
1,485,099 
561,793 
633,220 
73,314 

432,225 



13,314,271 

35,293 

52,731 

123,727 

315,307 

707,071 

858,752 
2,299,857 

691,330 
2,132,177 
1,144,218 

1,999,952 

323,365 

1,567,913 

1,053,612 



2,251,^37 
1,268 

18,891 

107,386 

390,355 
505,565 

399,262 
753,194 

2,586 



1,018,889,198 

2,255,977 
4,529,985 
11,788,827 
25,379,435 
60,677,002 

67,022,041 
184,812,696 

73,660,408 
130,409,550 

57,588,089 

80,068,029 

67,136,487 

79,087,907 

174,472,765 



5,965,81:? 
71,385 
145,847 
321,398 
547,449 
946,537 

879,332 

1,420,984 

548,613 

611,111 

53,382 

419,280 



12,709,383 

25,205 

43,603 

110,016 

287,180 

659,807 

811,274 
2,174,589 

661,636 
2,033,723 
1,075,577 
1,907,112 

320,599 
1,545,940 
1,053,122 



2,152,471 
474 
'^) 

17,324 

100,653 

373,637 
463,746 

382,885 
745,325 



722,476,998 

975,474 

2,131,197 

6,324,042 

15,395,093 

40,888,963 

49,260,675 
143,279,883 
57,600,393 
96,404,957 
40,335,963 

54,593,576 

45,620,145 

53,997,208 

115,669,429 



4,328,862 

46,482 
77,859 
185,175 
340,240 
648,459 

675,751 

1,128,786 

469,705 

484,847 

39,383 

232,175 



7,525,956 

18,132 

22,391 

61,672 

195,911 

420,576 

537,552 
1,419,134 

408,521 
1,219,312 

646,825 

1,025,834 
246,400 

1,072,001 
231,695 



1,324,601 
523 
(^) 
(^) 

13,769 

64,391 

221,759 
316,288 

200,244 
471,398 



31,696,173 

429,996 
464,756 
724,300 
1,056,872 
1,784,888 
1,433,977 
3,246,497 
l,331,&il 
3,278,311 
1,886,483 

3,113,322 

2,756,053 
3,447,694 
6,643,018 

93,365 



265,701 



15, 

18,372 

28,647 



4ll385 
45,666 

29,681 
41,069 

8,534 
17,140 

1,516 

16,950 



1,466 



857,731 

5,341 

5,085 
10,722 
25,473 
54,196 

59,136 
164,286 

50,625 
154,167 

55,031 

152,902 
14,200 
71,366 
34,305 

896 



U4,727 
296 

1,279 

3,591 

24,023 
24,429 

37,983 
39,584 

214 



858,515 

175,596 

90,941 

116,481 

131,662 

156,233 

81,755 

81,939 

9,894 

6,186 

802 

491 

186 

110 

69 

6,170 



13,968 
2,680 
1,895 
2,704 
2,520 
2,160 

909 
659 
( = ) 
29 

1 



7,205 

1,077 

690 

772 

1,114 

1,453 

865 
800 
77 
77 
14 
12 
1 
1 
1 



( = ) 



( = ) 
( = ) 



(^) 



68,734,651 

512,480 

618,754 

990,715 

1,489,633 

2,856,809 

2,717,735 
7,479,664 
3,481,888 
8,617,057 
4,573,288 

6,760,518 

5,620,373 

5,398,976 

17,528,732 

88,029 



334,105 
14,760 
14,754 
30,926 
40,543 
55,152 

38,675 
70,566 

39,125 
7,054 



3,194 



3,590 



1,576,627 

4,202 

7,636 

12,925 

19,899 

44,679 

52,196 
158,921 

53,085 
182,372 
140,897 

264,072 

6,308 

103,511 

523,793 

2,131 



328,500 



( = ) 

10,354 

36,798 
70,344 

92,224 
103,511 



7,159,457 

785,547 
394,920 
547,035 
733,210 
941,090 

643,067 
1,287,482 
408,601 
667,958 
135,054 

210,543 
78,849 
96,463 



229,638 



195,106 

29,579 
20,895 
21,384 
31,234 
29,363 

20,975 
23,512 
3,967 
4,832 



9,365 



349,052 

20,812 
5,916 
12,554 
50,682 
34,440 

25,207 
67,827 
14,988 
52,937 
716 

11,155 
15,811 



36,007 



16,546 
527 

( = ) 
3,265 

4,592 



5,489 



60,368,827 

360,844 

461,632 

728,828 

1,091,503 

2,169,933 

2,163,939 
6,296,697 
2,971,916 
7,281,9»5 
3,940,355 

6,203,348 

5,034,741 

5,050,160 

16,555,796 

57,153 



255,626 

9,432 

9,941 

18,528 

23,926 

37,340 

31,720 
60,214 

38,147 
7,053 



3,830 



2,719 



1,309,526 

1,996 

4,827 

7,988 

12,483 

30,515 

40,221 
104,368 

45,107 
142,356 
114,688 

189,380 

6,221 

84,508 

523,793 

575 



250,922 
( = ) 



8,361 

31,021 
49,949 

65,127 

84,508 



27,856,983 

78,325 

111,169 

188,311 

303,793 

562,923 

758,591 

2,589,734 

1,401,959 

3,534,443 

1,908,739 

3,045,028 
2,462,499 
2,447,280 
8,244,143 

20,046 



92,810 

2,359 
2,276 
4,593 
6,510 
12,068 

11,172 
25,332 

17,808 
3,530 

970 



619,657 

360 

1,116 

2,293 

3,523 

10,003 

14,949 
45,091 
21,208 
70,016 
53,995 

89,959 

2,887 

42,247 

261,896 

114 



121,323 

( = ) 

4,078 

15,114 
22,229 

32,414 
42,247 



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



CORPORATION INCOME TAX RETURNS, 1964 



69 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITHMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



Amount 
(Thoumand 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 

dotlmrt) 



Total 
assets 



Inventories 



Current 

assets 

other than 

inventories 

C Thousand 
dotlara) 



Depreciable 
assets 



(Thouiand 
dotlara) 



Current 
liabilities 



(Theuiand 
dott»ra) 



(Thouaand 
dollaiu) 



Cost of 
property 
used for 
investment 
credit 
fTTwuamd 
dotlara) 



(12) 



(13) 



(li) 



(15) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



ALL INDUSTRIAL EHODPS^ 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500, OCO 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



AGRICUKTUHE, FORISIRY, AMD FISHEHUS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500, OCO 

$500,000 under $1,000,000 

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

$'5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL MINING 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10, 000, OCO under $50,000,000 

$50,000,000 under $100,000,000... 

$100,000,000 under $250,000,000.. 
$250,000,000 under $500,000,000.. 
$500,000,000 under $1,000,000,000 
$1,000,000,000 or more 

Business receipts not reported . . . 



KONIIC: METAL MINING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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



6,595 

385 
2',! 
450 
629 
784 
433 
1,232 
576 
982 
320 

244 
129 



(=) 
(^) 

{=) 

43 

(=) 



(=) 
(^) 



(^) 



(') 



2,269,649 

183 

164 

431 

293 

3,219 

6,727 

22,325 

27,502 

94,279 

105,098 

197,652 

190 , 514 

220,349 

1,399,993 

370 



(=) 
(^) 

(^) 

169 

(^) 



346,363 
(^) 
(^) 



24 


(=) 
2,261 


11 


3,260 


27 


19,139 


6 


11,609 


6 


31,599 


1 


16,742 


1 


261,732 



(^) 

1,558 
11,320 

28,594 

16.742 



168,659 

24,158 

13,100 

18,531 

24,375 

32,067 

19,972 

25,389 

4,334 

3,694 

639 

436 
169 
109 
61 



312 

250 
433 
652 
406 



(') 



2,317 

299 
135 
221 
233 
481 

336 

369 

49 

60 

12 

12 
1 
2 



Business receipts not reported . 



(^) 



(^) 



(^) 



(^) 



251,386 

133,061 

226,479 

230,061 

499,409 

502,439 

1,309,631 

757,622 

2,618,295 

1,680,012 

2,674,733 
2,147,322 

2,364,685 
7,828,920 

30,803 



73,427 

7,745 
5,791 
4,967 
3,401 
3,649 

4,023 
9,136 

(^) 
6,902 

10,396 



3,610 



2,392 



934,160 

2,744 
4,674 
5,211 
7,991 
11,299 

17,776 
34,613 
16,888 
93,369 

58,008 

134,619 

4,231 

73,995 

467 , 390 

852 



1,585,618,579 

21,453,836 
16,861,758 
26,331,589 
43,063,550 
33,926,223 
32,075,537 
217,726,651 
94,878,718 
245,023,027 
103,556,146 

164,949,439 
127,157,673 
116,928,199 
236,973,465 

4,707,718 



519,761 
518,551 
690,172 
829,132 
993,348 

631,164 
1,031,900 
263,863 
434,725 
152,618 






(') 

6,577 
(^) 

25,452 
21,990 

51,168 
44,212 

(^) 



112,960,430 

293,363 
423,442 
1,084,519 
2 . 594, 363 
6,090,352 
6,427,437 

13,006,760 
7,451,361 

15,142,340 
7,239,539 

9,633,812 
8,193,949 
9,900,192 
20,374,968 

103,028 



696,591 

16,508 
39,837 
45,335 
75,106 
118,376 

60,835 
153,144 
70,539 
72,639 
16,481 



27,269 



210,661 
129,751 
232,597 
387,287 
359,368 

860,963 
2,534,287 

970,145 
3,626,284 
1,756,399 

3,058,186 
250,944 

1,705,647 
713,368 

427,930 



37,204 

(') 

29,454 



146,410 

(') 
655,675 
961,881 

641,615 
993,264 



637,128,459 
5,716,692 

10,787,371 
21,271,421 
44,394,476 
42,337,098 
98,198,465 
40,638,360 
115,571,221 
39,153,023 

77,884,535 
51,338,221 
35,686,520 
47,800,302 

1,320,981 



77,285 
66,205 
111,038 
149,131 
235,691 

159,830 

301,243 

71,296 

99,973 

31,642 



106,511 
Footnotes at end of table . See text for explanatory statements and for "Description of the Sample and 



938,624 

2,692 

1,238 

4,505 

15,441 

21,158 

29,202 
94,496 
41,825 
190,796 
136,225 

139,923 
14,962 

203,630 
35,702 

6,779 



332,442 

289 

'!' 
(^) 

1,399 

8,749 
( = ) 

72,073 
91,885 

21,102 

129,090 

72 

Limitations 



5,045,025 

44,850 
37,216 
80,095 
114,613 
279,689 

270,576 
751,441 
238,516 
1,049,247 
544,171 

750,100 

81,953 

407,034 

334,124 

61,400 



1,060,413 



2,563 
(^) 



58,614 

(^) 
186,954 
243,425 

171,881 
336,261 

15,121 
of the Data 



533,097,408 

9,251,179 
3,553,190 
11,693,762 
15,718,120 
23,952,462 
13,583,270 
43,252,738 
13,331,495 
49,266,076 
36,553,612 

58,750,092 

53,402,823 

68,399,775 

120,454,647 

1,369,167 



213,201 
242,881 
389,077 
519,835 
590,357 

405,325 
556,070 
112,357 
236,556 
14,560 



12,759,284 

86,470 
70,407 
134,069 
301,396 
637,990 

659,252 
2,022,971 

790,038 
2,204,214 
1,055,766 

2,453,986 
147,638 

1,362,914 
798,605 

33,513 



2,457,342 
7,003 

'^> 

(') 



111,711 

(^) 
415,350 
524,349 

718,389 
590,643 



682,262,422 

4,719,792 

4,197,683 

9,466,372 

20,398,9Cr7 

47,690,317 

51,808,567 

133,855,455 

56,619,912 

137,331,099 

42,117,986 

69,803,432 
40,431,735 
27,944,592 
29,527,133 

1,294,440 



86,941 
94,275 
117,820 
170,607 
265,660 

196,174 
370,063 

96,969 
127,055 

69,897 



19,492 



57,300 

33,419 

63,595 

115,976 

206,223 

203,327 
537,085 
176,279 
605,426 
175,462 

386,392 

57,333 

214,579 

355,909 

54,470 



490,630 

4,777 

<^' 
(') 

11,045 

17,764 
(^) 
106,297 
71,393 

%,427 
150,137 



503,404,912 

7,831,330 
5,832,811 
8,125,400 
U, 414,727 
20,828,218 
19,279,433 
51,936,727 
24,779,517 
67,067,697 
36,697,949 

52,368,519 

40,182,390 

51,245,387 

104,269,607 

1,544,700 



2,936,785 

233,410 
233,082 
332,259 
370,759 
421,901 

245,379 
399,127 

95,035 
233,248 

82,721 



259,947 



29,917 



83,582 

56,151 

115,974 

169,551 

379,400 

451,592 
1,321,025 

536,209 
2,309,138 
1,313,891 

1,986,793 
114,936 

1,270,423 
357,458 

161,136 



2,612,110 



29,076 



110,449 

(^) 
436,431 
703,038 

417,607 
755,565 

75,405 



32,660,793 

212,125 

245,454 

454,521 

681,604 

1,403,526 

1,212,384 

3,073,291 

1,275,022 

3,578,447 

1,993,587 

3,482,431 
3.056,854 
4,201,880 
7,722,763 

66,904 



190,198 

10,673 
11,244 
21,444 
23,771 
33,454 

22,143 
39,618 

7,892 
16,420 

1,505 



757,844 

5,229 

4,420 

11,094 

25,053 

64,483 

53,315 
180,050 

60,584 
153,893 

51,716 

105,175 

11,280 

31,170 

18 

364 



80,890 
(^) 

(^) 

2,082 
(^) 

35,769 
21,313 

6,910 
13,646 



70 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 5.— SELECTED BALANCE SHETT, INCOME STATH1ENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP — Continued 



Major industrial group, size of 
business receipts^ 



UmiNG : COAL MINING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported..., 



MINING: CRUDE PEIHOLEDM AND 
NATURAL GAS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000... 

$1,000,000,000 or more 

Business receipts not reported 



MINING: NONMEIAILIC MINEHAI£ (EXCEPT 
FUELS) MINING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 '■ 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



CONTRACT CONSTRUCTION 

Total 

Under $25,000. 

$25,000 under $ ,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$90,000,000 under $100,000,000... 

$100,000,000 under $250,000,000.. 
$250,000,000 uixler $500,000,000.. 
$500,000,000 under $1,000,000,000 
$1,000,COO,000 or more 

Buainees receipts not reported . . . 



Number of 
returns 



CD 



2,445 

283 
185 
222 
453 
354 

268 

244 

28 

29 

2 

4 

1 



7,027 
2,110 
615 
891 
736 
906 

456 

422 

28 

36 

5 



4,148 
547 
376 
403 
807 
804 

409 

345 

29 

18 

2 



Total 
receipts 



f TTiouaAnd 



(2) 



104,134 

12,711 
9,870 
14,087 
18,771 
21,458 

10,941 

8,402 

735 

306 

26 



6,618 



2,880,388 

3,0Ca. 

6,904 

14,834 

64,042 

111,049 

185,557 
505,882 
196,037 
580,914 
148,231 

737,394 
323,365 



5,632,285 

23,527 
28,521 
75,801 
125,966 
320,558 

352,545 
938,772 
215,436 
748,721 
327,212 

601,904 

814,719 
1,053,602 

4,991 



7,497 
15,618 
32,588 
122,529 
269,597 
310,396 
747,817 
207,119 
412,187 
163,210 

261,392 



Business 
receipts 



f TTwusjnd 



(3) 



49,741,423 

16f 399 

386,676 

1,053,925 

2,750,693 

6,993,523 

1 ,ml,l'.l 
16,637,845 
5,020,568 
5,597,475 
1,932,527 

1,478,121 



23,724 



2,778,653 

2,465 

6,569 

14,597 

63,303 

107,981 

183,038 
487,599 
192,926 
563,560 
143,811 

692,145 
320,599 



Cost of 
sales and 
operations 



dollar a) 



(4) 



5,313,635 

16,508 

21,715 

65,226 

107,863 

288,143 

318,977 
857,051 
199,330 
693,965 
314,845 

576,275 

800, 615 
1,053,122 



2,464,624 

5,758 

13,884 

29,764 

113,535 

258,384 

299,553 
729,286 
202,817 
402,561 
153,175 

255,807 



48,776,202 

149,630 

363,735 

1,032,005 

2,709,595 

6,903,805 

7,593,464 
16,400,559 
4,923,775 
5,447,382 
1,844,971 

1,407,281 



1,989,506 

2,035 
3,164 
10,373 
58,041 
77,978 

126,060 
375,859 
132,189 
408,034 
112,374 

436,999 
246,400 



Deprecia- 
tion 



(Thouaard 
thUara) 



11,317 

10,816 

35,747 

67,458 

185,140 

217,219 
564,705 
107,025 
345,343 
109,971 

267,781 

600,603 
231,695 



1,457,029 

4,257 

7,717 

15,286 

66,011 

153,828 

186,535 
414,179 
134,036 
244,176 
108,192 
120,810 



40,947,386 

97,271 

250,940 

734,385 

2,014,606 

5,418,370 

6,206,089 
14,168,598 
4,351,825 
4,847,761 
1,600,568 

1,256,473 



1,469 

754 

722 

3,468 

4,436 

11,419 
30,386 
11,560 
33,649 
6,775 

57,755 
14,200 



351,329 

2,873 
1,954 
6,294 
9,298 
24,388 

25,419 
76,041 
23,006 
60,281 
18,330 

37,073 

31,782 
34,305 

283 



194,749 



Number of 
returns 



(6) 



859,635 

10,878 
13,624 
27,157 
64,373 
125,374 

126,028 
236, 679 
77,662 
112,648 
41,572 
21,339 



2,101 



1,228 

66 

81 

149 

198 

248 

183 

195 

25 

22 

2 

4 

1 



(^) 



3,319 

773 
345 
447 
399 
566 

334 

283 

16 

29 

4 



(Thouaand 
ehllara) 



1 
117 



703 


174 


2,214 


233 


3,628 


176 


12,306 


515 


25,108 


627 


21,682 


336 


54,268 


308 


12,950 


25 


36,214 


15 


5,497 


2 



n 



62,083 

4,681 

4,523 

8,098 

11,595 

15,907 

6,863 

6,950 

588 

242 

24 



C Thousand 
cktllara) 



151,636 

216 
374 
760 
990 
5,264 

4,039 
16,779 
10,695 
35,063 

3,231 

67,498 
6,306 



(') 



854,070 

3,064 
5,415 
9,260 
9,611 
20,364 

23,076 

49,314 
15,352 
7B,6i2 
56,462 

59,061 



523,793 
436 



242,421 

839 

1,507 

2,905 

9,089 

18,221 

24,479 
82,474 
14,797 
31,869 
10,840 

45,289 



C^) 



1,445,456 

12,317 
17,771 
33,421 
80,117 
204,154 



212 


664 


433 


377 


141 


617 


167 


221 


82 


712 


43 


720 


16 


365 



51,187 

1,514 

2,926 

283 

576 

18,433 

2,809 

4,532 

17,235 

732 

2,147 



213, a7 

10,130 
3,174 
8,639 
24,558 
27,078 

18,542 
41,528 
13,324 
10,740 
716 

11,155 
15,811 



67,602 



Income 
subject to 



(TiKuaand 
doltara) 



(9) 



502,366 

28,840 
23,301 
35,462 
59,031 
62,536 

66,164 

112,535 

37,857 

37,927 

2,136 



16,517 



115,603 

25 

152 

295 

259 

1,891 

1,601 
12,280 
10,033 
22,609 

3,159 

56,676 
6,221 



(.') 



766,000 

1,644 
3,312 
5,039 
6,854 
12,613 

16,297 
32,861 
10,135 
61,590 
55,678 

57,907 



523,793 
277 



(Thouaand 
doltara) 



(10) 



7,129 


312 


2,435 


1,171 


2,702 


2,654 


6,288 


5,370 


4,553 


15,409 


1,644 


21,787 


5,799 


50,866 


612 


14,328 


35,458 


27,636 


- 


5,902 


- 


9,470 



(') 



1,118,604 

5,852 

9,721 

20,256 

48,034 

143,008 

160,072 
333,389 
123,429 
159,677 
75,798 
37,041 



Investment 
credit 



( Thou aartd 
doUara) 



(11) 



49,939 

1 

20 

52 

41 

407 

465 

5,042 

4,648 

10,863 

1,493 

23,980 
2,887 



(.') 



360,341 

299 

795 

1,435 

1,904 

4,312 

5,558 
12,565 

4,959 
30,365 
27,320 

28,883 



261,896 
50 



68,054 

56 

241 

806 

1,578 

5,063 

8,734 
23,406 

6,837 
13,674 

2,953 

4,682 



(^) 



424,228 

1,510 

2,084 

4,668 

10,947 

38,987 

50,137 
131,655 
57,562 
74,547 
34,509 

16,694 



8,416 



20 

a. 

141 
1,150 

482 
1,018 

115 

4,671 
740 



7,583 

1 

10 

114 

132 

396 

637 
1,996 

183 
2,286 

687 

1,140 



7,842 

20 
30 
91 
274 
1,063 

978 
2,951 

600 
1,145 

87 
603 



30,569 

42 

219 

435 

1,170 

.3,048 

4,032 
9,118 
4,457 
4,900 
2,256 
842 



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



CORPORATION INCOME TAX RETURNS, 1964 



71 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEWS , DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Sjor industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



(Thousand 
dollara) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



( Thoumar 
dollars 



Total 
assets 



(Thousand 
dollars) 



Inventories 



Current 

assets 
other than 
inventories 

(Thousar^d 
dollara) 



Depreciable 
assets 



(Thouam 
dollars 



Current 
liabilities 



(Thousand 
dollmra) 



(Thouaand 
dollara) 



Cost of 
property 
used for 
investment 
credit 
(Thousartd 
dollars) 



(12) 



(13) 



(li) 



(15) 



(IB) 



(21) 



MINING: COAL MINING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,0CD,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



MINING ; CRUDE PETROLEIM AND 

NATURAL GAS 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 'inder $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



MINING: NONMEIALLIC MINERALS (EXCEPT 
FUELS) MINING 

Total 

Under $25,000 

$25,0CO under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



CONTRACT CONSTRUCTION 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under *1, 000,000,000. 
$1,000,000,000 or more 



(.') 






I') 



(=) 



(') 



< > 
(=) 



(') 



(=) 



(') 



281,887 
(') 



1,601 

15,128 

59 

2,99-4 



(=) 
230 



(^) 

(^) 
131 

1,972 
(') 

778 
1,265 

l,13i 



62 

100 

85 

17 
2 



(') 



1,046 

207 
(^) 
159 

224 

103 

93 

8 

20 

4 

3 

1 
1 

(^) 



146 
195 

130 

179 

21 

14 
2 

2 



8,159 

279 

423 

651 

1,263 

1,890 

1,490 

1,552 

201 

134 

21 



63,347 



(^) 
762 

1,109 

3,792 

21,396 

2,012 

29,880 
4,231 



(=) 



642,025 
1,999 
I') 
5,126 

7,518 

12,439 

8,016 

3,799 

30,043 

27,149 

40,897 

29,783 
467,390 

(^) 



1,686 
3,019 

4,052 
17,089 

4,772 
16,478 

6,857 

12,674 



186,593 

1,062 
2,i78 
3,571 
6,247 
15,325 

19,223 
34,781 
10,546 
54,416 
24,906 

10,349 



2,828,359 

11 , 541 
9,556 
11,319 
33,397 
57,263 

99,301 
377,087 
202,862 
599,215 
175,854 

957,442 
250,944 



8,240,759 



126 
85 
161 
194 
535, 

452, 
1,330 

4S4 
1,636 

443, 



Business receipts not reported . 



712,383 
713,368 

246,371 



35,625 

26,716 

50,453 

154,171 

256,432 

296,196 
680,202 
212,144 
734,636 
174,802 

340,282 



32,470 



23,309,024 

350,968 

380,115 

627,910 

1,372,299 

3,015,610 

3,196,890 
6,701,583 
2,315,993 
2,871,117 
1,338,320 

798,397 



339,822 



97,989 

570 
36 

324 
6,010 
1,097 

233 
17,193 

7,725 
22,039 

3,151 

24,530 
14,962 



1,377 
109 
2,274 
2,258 
5,464 

6,509 
28,748 
10,637 
35,205 
26,936 

60,999 

74,540 
35,702 

6,187 



211,243 

456 

1,131 

1,868 

7,042 

14,166 

21,623 
39,806 
15,731 
61,479 
14,253 

33,292 



22,418 
60,794 
90,650 
212,841 
481,669 

430,332 
860,018 
173,836 
323,682 
239,486 

17,870 



28,811 



894, 569 

2,009 
3,199 
6,093 
7,289 
23,980 

20,227 
105,185 

59,739 
205,369 

64,060 

293,749 
81,953 



21,717 



31,623 
27,700 
54,682 
62,247 
172,895 

135,825 
370,846 
80,446 
408,474 
167,258 

185,212 

70,773 
334,124 

18,260 



969,678 

8,655 

4,773 

17,654 

43,825 

80,017 

109,104 
216,796 

65,416 
248,450 

69,428 

99,258 



12,913,527 

173,770 
178,338 
291,993 
653,505 
1,599,608 

1,870,342 
4,051,648 
1,460,356 
1,434,114 
598,846 

384,919 



17,485 
14,250 
7,334 
31,531 
51,731 

123,265 
346,467 
149,477 
463,313 
116,624 

783,813 
147,638 



13,414 



47,807 
27,600 
70,162 
120,331 
304,368 

286,316 
830,547 
396,375 
859,258 
268,524 

709,443 

772,271 
798,605 

8,794 



14,170 
26,996 
49,983 
144,631 
278,530 

242,157 
684,246 
175,939 

460,793 
145,769 

242,341 



8,452,599 

140,536 
Ul,247 
274,865 
546,239 
1,134,045 

1,166,407 
2,362,461 

859,483 
1,147,244 

439,925 

219,521 



510,412 

8,316 

5,016 

1,525 

1J,460 

14, 579 

37,768 
96,145 
29,336 
83,498 
31,203 

116,832 
57,333 



1,764,628 

29,378 
22,046 
52,122 
56,757 
127,388 

105,745 
355,195 
105,224 
324,662 
55,521 

94,640 



64,442 
355,909 



527,105 

14,329 
6,242 
9,149 
38,814 
64,098 

55,872 
117,981 
27,793 
90,969 
17,345 

78,443 



10,867,908 

182,903 
139,730 
264,003 
607,097 
1,426,995 

1,571,914 
3,363,393 
1,240,936 
1,302,357 
385,270 

217,204 



1,645,339 

^7,613 
3,169 
7,667 
7,910 

14,546 

31,082 
184,747 
136,763 
450,051 

83,127 

599,812 
114,986 



4,499,188 

53,090 
35,757 
75,700 
87,020 
219,980 

237,253 

598,989 
236,441 
917,711 
332,797 

729,089 

514,858 
357,458 



9,029 

9,535 

26,106 

77,403 

135,752 

176,186 
426,840 
161,063 
504,995 
134,929 

240,290 



^27,368 
109,148 
183,390 
370,114 
930,487 

950,047 
1,963,114 
602,867 
845,859 
595,495 

384,137 



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



72 



CORPORATION INCOME TAX RETURNS, 1964 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



TOTAL MUraFACTURING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or raore 

Business receipts not reported . . . . 



MAHWACTURINC: FOOD AND KIUDRED PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: TOBACCO MANUFACTtHERS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: TEXTILE MILL PRODUCTS 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or jnore 

Business receipts not reported 



NumDer of 
returns 



(1) 



184,961 

20,005 
12,573 
21,123 
28,437 
38,381 

23,386 

27,298 

4,171 

3,049 

420 

250 

112 

65 

46 



19,895 

1,039 
782 
1,490 
2,481 
4,209 

3,060 

4,683 

841 

616 

81 

44 
22 

12 

5 






6,289 

378 
359 
569 
666 
1,111 

925 
1,526 
312 
204 
22 

17 
2 
2 



Total 
receipts 



f Thousand 
dollars) 



U) 



464,819,543 

226,276 

476,231 

1,562,905 

4,177,289 

12,674,094 

16,846,641 
58,175,753 
29,113,423 
62,762,144 
30,161,599 

40,291,652 
39,765,729 
46,444,062 
122,120,216 

16,529 



14,781 
29,924 
110,159 
369,485 
1,438,439 

2,167,904 
10,098,618 

5,761,627 
11,998,043 

5,769,006 

7,517,192 
8,270,174 
7,775,976 
9,206,184 

1,417 



5,434,026 
i') 

i') 

64,861 
120,007 
231,357 

146,137 

965,689 

1,081,960 

2,782,067 



17,489,934 

5,046 

14,716 

43,481 

103,849 

366,192 

669,043 
3,456,840 
2,233,301 
4,200,509 
1,589,754 

2,650,838 

566,237 

1,590,126 



Business 
receipts 



(Thailand 
dollars) 



(3) 



453,156,933 

199,226 

457,492 

1,531,287 

4,109,706 

12,492,927 

16,616,237 
57,384,412 
28,660,823 
61,555,000 
29,353,310 

39,334,055 

38,649,773 

45,360,072 

117,452,663 



69,690,895 

12,679 

27,979 

107,268 

364,393 

1,416,545 

2,132,195 
9,986,470 
5,701,676 
11,844,997 
5,687,675 

7,419,043 
8,168,464 
7,688,704 
9,132,807 



5,405,917 
(=) 
(=) 

C^) 

{') 

64,071 
115,880 
226,795 

146,047 

960,962 

1,076,049 

2,774,837 



17,216,512 

4,021 

12,788 

42,334 

102,448 

361,139 

660,422 
3,403,010 
2,200,846 
4,140,184 
1,571,704 

2,602,068 

539,844 

1,575,704 



Cost of 
sales and 

operations 

(Thouaand 
dollars) 



(4) 



316,726,016 

135,095 

289,006 

998,430 

2,767,324 

8,696,650 

12,095,743 
42,957,056 
21,440,282 
44,568,147 
20,300,929 

26,405,095 
26,565,946 
31,261,239 
78,245,074 



52,977,230 

8,866 

18,816 

76,099 

260,516 

1,021,713 

1,591,672 
7,822,028 
4,469,821 
9,200,994 
4,181,759 

4,776,093 
6,278,212 
5,674,623 
7,596,018 



3,033,949 
I') 

( = ) 

(•) 

I.') 

50,052 
79,620 
135,359 

85,602 

473,963 

576,663 

1,599,003 



2,656 

7,265 

32,076 

74,640 

268,374 

519,821 
2,783,528 
1,828,675 
3,391,587 
1,220,725 

2,042,281 

434,690 

1,266,382 



Deprecia- 
tion 



(Thousand 
dollars) 



14,732 

18,083 

50,747 

113,190 

311,937 

356,430 
1,102,143 

577,870 
1,522,382 

895,177 

1,278,688 
1,304,454 
1,794,515 
4,649,846 
2,139 



1,204 
1,432 
4,276 
12,261 
44,245 

59,783 
198,520 
102,289 
188,995 

91,926 

153,991 
155,701 
140,887 
149,899 

105 



55,012 

(') 

(^) 

(') 

810 
2,152 
4,2lD 

1,568 

9,644 

9,819 

26,498 



419 

477 

1,344 

3,376 

8,832 

16,665 
64,085 
44,821 
95,855 
44,723 

94,992 
13,003 
46,790 



Net income 



Number of 
returns 



(6) 



124,556 

6,793 

5,902 

11,731 

19,482 

30,082 

19,066 

23,765 

3,705 

2,731 

391 

235 

105 
62 



13,613 

340 

347 

628 

1,455 

3,022 

2,403 

3,886 

729 

562 

73 

41 

20 

11 

5 



(') 






213 
254 
489 
853 

739 
1,308 
289 
178 
21 

17 
2 
2 



(Thoosar^d 
dollars) 



34,420,063 

20,591 
23,095 
65,573 
175,383 
562,080 

712,293 
2,888,459 
1,629,934 
4,243,901 
2,343,592 

3,283,618 
2,982,609 
3,260,292 
12,218,824 

9,819 



927 

1,468 

5,251 

8,747 

47,256 

72,768 
329,077 
166,654 
466,744 
275,934 

447,610 
310,118 
469,276 
369,475 

805 



626,474 



(') 
6,018 
12,869 
26,231 

9,407 

94,360 

98,271 

378,371 



926,623 

1,318 
1,512 
4,551 

12,930 

25,939 

141,412 

101,947 

209,748 

96,634 

183,442 
45,906 
100,905 



(Thousand 
dollars) 



1,864,129 

70,886 

51,091 

96,865 

119,492 

202,531 

205,586 
409,054 
164,747 
300,952 
54,405 

97,020 
27,030 
27,633 



34,837 



223,600 

3,325 

3,400 

9,274 

11,561 

20,801 

25,253 
80,203 
19,077 
17,809 
8,163 

20,115 

2,281 

813 



1,145 
I') 



75,902 

803 

792 

4,795 

3,876 

4,999 

7,049 
22,031 

4,523 

26,194 

711 



Income 
subject to 



6,285 

12,946 

44,481 

116,341 

423,440 

574,121 
2,604,374 
1,537,852 
4,039,772 
2,265,750 

3,189,487 

2,897,707 

3,110,111 

11,360,262 

8,567 



658 

744 

3,605 

5,780 

36,227 

53,682 
265,294 
159,631 
439,216 
266,563 

439,147 
304,450 
454,541 
367,423 

100 



621,046 



(=) 

4,893 
11,761 
25,974 

9,407 

94,200 

98,220 

375,695 



892 
1,155 
2,243 
9,612 

20,863 
121,582 

95,562 
203,578 

96,195 

180,499 
45,645 
100,087 



( Thousand 
dollars) 



(10 



1,287 

3,190 

11,314 

29,277 

124,110 

206,841 
1,165,606 

736,177 
1,974,515 
1,099,755 

1,569,622 
1,409,944 
1,501,237 
5,651,790 

3,811 



147 

166 

1,237 

1,262 

10,307 

18,461 
123,427 

75,058 
214,313 
129,797 

218,392 
149,626 
227,395 
182,295 

20 



(') 
2,318 
5,793 

12,896 



4,695 
47,086 
49,110 
187,638 



417,949 

212 
262 
555 

2,795 

7,606 
52,712 
45,517 
98,606 
47,091 

89,166 
22,742 

50,485 



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



CORPORATION INCOME TAX RETURNS. 1964 



73 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIFIS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



TOTAL MANUFACTURING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000.. 
$250,000,000 under $500,000,000.. 
$500,000,000 under $1,000,000,000 
$1,000,000,000 or more 

Business receipts not reported ... 



MANUFACTURING: FOOD AND KINDRED PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 -inder $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING : TOBACCO MANUFACTUHERS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, OOq under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: TEXTILE MILL PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Foreign tax 
credit 



Number of 
returns 



(12) 



( Thou aand 
dollar*) 



(13) 



153 
169 

121 
606 
389 
671 
220 



(') 



(^) 
( = ) 



(=) 



(^) 



( = ) 



1,710,468 



50 
365 

779 

5,138 

12,227 

49,436 

72,920 

138,153 

158,137 

183,159 

1,089,729 

(^) 



(') 
{ = ) 

302 
(^) 
2,020 
19,437 

22,168 
12,387 
15,150 
19,630 



3,081 



(^) 

(^) 



524 
318 
652 
,405 



5,374 



2,198 

255 

1,784 
730 
396 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



(14) 



30,531 

506 

713 

1,401 

3,238 

6,407 

4,949 

8,612 

2,024 

1,843 

341 

228 

103 

d3 

45 

(^) 



62 
173 
365 
759 

643 
1,461 
343 
307 
64 

39 

18 

12 

5 

(^) 



(^) 
(=) 



1,109 



(') 



43 
120 

127 
445 
148 
114 
17 

17 
2 

2 



( Thouamtd 
dolloraj 



11,509,090 

4,553 

5,014 

21,824 

24,195 

76,967 

123,032 

356,944 

233,902 

809,525 

651,118 

1,037,056 
1,047,887 
1,270,146 
5,843,974 

(^) 



Total 
assets 



f T>K>usand 



(16) 



325 
1,182 
2,923 

8,121 

14,845 
48,373 
22,668 
88,507 
76,870 

129,494 
120,059 
169,659 
126,031 



( ) 

'!' 
(^) 
9,848 

5,021 
37,988 
32,319 

119,389 



(^) 
229 

1,606 

1,961 
23,273 
10,482 
•29,784 
18,587 

46,172 
13,232 
24,080 



456,558 

413,650 

1,019,817 

2,300,808 

6,464,092 

8,081,390 
28,950,803 
15,461,652 
40,273,431 
22,731,240 

30,351,453 
29,976,518 
38,930,063 
109,428,662 

349,44a 



29,438 

37,267 

92,298 

196,697 

681,573 

909,505 
3,772,351 
2,021,337 
4,491,973 
2,759,133 

3,703,803 
4,675,023 
3,409,361 
3,138,077 



Inventories 



(17) 



23,782 



3,786,503 
(^) 
(^) 

(^) 

(^) 

37,808 

85,991 

220,823 

100,814 

737,117 

712,443 

1,868,398 



7,214 

13,861 

27,652 

66,561 

193,536 

302,298 
1,714,238 
1,040,462 
2,434,789 
1,018,930 

2,154,211 

613,374 

1,122,627 



68,108,343 

54,381 

59, 539 

162,294 

401,620 

1,254,124 

1,801,375 
7,235,298 
4,005,956 
9,975,181 
5,145,410 

6,903,805 

6,633,757 

7,858,876 

16,601,081 

15,646 



6,786,269 

1,604 

4,633 

8,155 

23,L20 

115,230 

131,725 
681,493 
429,766 
906,923 
656,576 

909,260 

1,267,842 

865,594 

784,322 

26 



2,656,041 
(^) 
(^) 

<.') 

(^) 
7,193 
33,873 
117,470 

61,700 

550,421 

461,430 

1,416,329 



3,023,797 

612 

1,121 

2,819 

12,535 

37,101 

61,440 
472,464 
310,015 
785,918 
298,388 

585,147 
L25,681 
330,050 



Current 

assets 

other then 

inventories 

CThouamtd 
dollars) 



131,220 
134,739 
366,443 
872,068 
2,520,028 

3,209,759 
10,751,487 

5,389,291 
12,621,785 

6,417,303 

9,230,448 

8,069,462 

9,762,384 

34,641,732 

102,698 



8,981,450 

12,383 

8,192 

26,973 

52,394 

198,354 

289,358 
1,299,076 

646,488 
1,496,310 

841,053 

988,251 

1,359,278 

955,755 

795,747 

11,838 



461,790 
( = ) 
{') 

(') 

(^) 

22,414 
30,871 
37,114 

25,891 
84,035 
87,962 
161,106 



3,555,284 

2,708 

6,325 

12,435 

26,414 

74,7U 

106,604 
634,316 
360,291 
710,986 
333,016 

658,247 
244,183 
383,369 



Depreciable 
assets 



(Thousiir\d 
doltara) 



1,679 



213,473,032 

208,947 

24/t,623 

637,120 

1,421,162 

3,848,829 

4,454,115 
14,846,633 

8,013,346 
21,712,635 
14,301,704 

13,156,776 
18,892,428 
29,427,289 
77,195,181 

112,194 



22,217 
27,706 
70,024 
182,589 
563,496 

759,029 
2,631,025 
1,401,600 
2,767,390 
1,566,540 

2,284,878 
2,538,619 
1,866,210 
1,846,945 

10,808 



815,363 
(^) 
I.') 

(^) 

10,002 
33,507 
68,841 

21,263 
146,418 
142,876 
383,966 



6,275,901 

6,254 

9,541 

16,801 

46,982 

120,062 

197,108 
937,165 
612,022 
1,393,814 
660,504 

1,324,162 
137,026 
704,313 



Current 
liabilities 



( Thousor 
dollari 



3,147 



73,201,518 

118,666 
128,796 
351,244 
724,064 
2,088,869 

2,753,111 
9,112,732 
4,243,751 
9,258,557 
4,307,111 

5,882,201 

5,855,167 

7,300,238 

20,979,232 

97,779 



7,063,711 

10,571 

8,075 

26,635 

66,899 

207,978 

254,038 
1,164,591 

584,254 
1,192,028 

697,694 

677,541 

1,047,503 

576,607 

544,547 

4,745 



724,642 
{') 
(^) 
(^) 

12,001 
26,173 
33,840 

32,670 
132,169 
167,443 
306,824 



( Thatiiartd 
doltara) 



CD 



1,154 

3,758 

13,569 

20,721 

72,824 

114,774 
539,290 
303,442 
647,226 
190,819 

446,456 
203,069 
183,739 

6,371 



187,501 

135,575 

373,595 

1,050,140 

3,206,942 

4,016,797 
15,724,578 

3,911,929 
24,663,184 
14,284,836 

13,614,625 
18,023,142 
24,217,236 
71,827,049 

119,641 



17,616,202 

9,736 
11,533 
42,107 
74,523 
334,620 

464,439 
2,006,886 
1,121,296 
2,654,430 
1,537,552 

2,415,319 
2,579,538 
2,293,805 

2,017,110 



3,253 



2,642,633 
(^) 
(^) 

^') 

(.') 

21,326 

50,309. 

164,970 

53,599 

500,827 

421,398 

1,421,624 



6,549,844 

3,985 

6,686 

5,700 

35,121 

91,395 

144,834 
1,014,363 

633,313 
1,501,509 

718,122 

1,371,285 
956,982 
650,678 



15,871 



Cost of 
property 
used for 
investment 
credit 

(Thouamjd 
doltara) 



24,647 
27,425 
68,167 
103,577 
340,024 

367,784 
1,224,699 

612,943 
1,595,089 

812,758 

1,213,293 
1,172,178 
1,777,413 
4,188,559 

1,624 



1,341,514 

530 

4,921 

3,481 

13,066 

40,401 

63,270 
204,715 
106,414 
185,706 
116,695 

162,153 
145,114 
140,467 
154,581 



60,344 



(^) 

(') 

843 
1,751 
3,194 

1,319 

5,428 

16,126 

31,451 



469,421 

364 

1,081 

2,417 

3,874 

11,256 

18,531 
80,839 
43,718 
95,123 
37,454 

99,800 
16,782 
53, U2 



Footnotes at end of table. See text for explanatorj- statements and for "Description of the Sample and Lijnitations of the Data. 



74 



CORPORATION INCOME TAX RETURNS, 1964 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATHWENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



(Thotiaaitd 
dottara) 



Business 
receipts 



(Thousand 
doilara) 



Cost Of 
sales and 
operations 

(Thouaand 
dotlara) 



Deprecia- 
tion 



Number of 
returns 



Income 
subject to 



Income tax 



( Thouamtd 
dollara) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(10) 



IWNtJFACTURING: APPAREL AND OTHER 
FABRICATED TEXTILE PRODUCIB 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: LUMBER ADD WOOD PRODUCIS, 
EXCEPT FURNITURE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MUIUFACTURING: FURNITURE AND FIXTURES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MftNUIACTURING: PAPER AND ALLIED PRODDOIS 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

BuBineso receipts not reported 



16,366 

1,047 
1,012 
1,789 
3,119 
3,520 

2,254 
2,732 

317 

174 

9 



8,953 

775 

473 

969 

1,236 

2,296 

1,357 

1,255 

151 

60 

5 



6,382 

520 

470 

693 

1,078 

1,551 

913 

908 

129 

65 

3 



{') 



(^) 



215 
375 
734 

595 
783 
134 
120 
27 



10,450 

38,912 

132,440 

453,212 

1,118,214 

1,626,904 
5,558,420 
2,153,392 
3,264,695 
594,689 

906,171 



9,647,743 

10,006 
17,726 
71,024 
177,686 
761,492 

970,885 
2,676,845 
1,067,480 
1,056,202 

350,421 

756,197 
873,479 
846,641 



6,567 

16,274 

52,617 

161,848 

509,265 

667,006 

1,834,497 

883,668 

1,277,978 

215,894 

124,576 



(^) 



1,433 

15,731 

56,168 

240,732 

418,930 
1,683,964 

931,630 
2,785,123 
1,926,092 

1,412,230 
2,278,549 
2,699,379 



9,754 

37,165 

131,897 

443,989 

1,112,696 

1,617,979 
5,525,893 
2,137,369 
3,184,704 
591,417 

880,710 



9,244,571 

8,484 

15,927 

70,394 

173,083 

750,670 

954,349 
2,608,077 
1,033,238 
1,010,062 

325,840 

735,677 
808,336 
749, 534 



5,674,101 

6,112 

15,845 

51,966 

160,051 

505,335 

658,827 

1,811,035 

871,907 

1,256,345 

213,996 

122,671 



14,092,654 
1,381 
(') 

15,647 

55,774 

236,704 

414,042 
1,665,743 

917,087 
2,717,272 
1,875,111 

1,376,612 
2,195,512 

2,517,714 



12,183,573 

8,474 

25,686 

93,078 

337,607 

839,178 

1,249,670 
4,393,643 
1,637,778 
2,431,342 
440,715 

580,402 



5,552 

12,707 

47,293 

122,911 

560,831 

755,855 
2,112,923 
837,611 
799,415 
261,798 

567,755 
558,760 
543,821 



4,145,687 

4,621 

9,744 

37,771 

109,331 

372,925 

490,701 

1,357,224 

652,364 

874,623 

153,039 

83,289 



9,731,254 
1,232 
(') 

11,001 
41,234 
169, 570 

305,576 
1,220,681 

691,354 
1,893,229 
1,321,046 

982,576 
1,458,465 
1,633,101 



203 

955 

1,540 

4,547 

9,141 

10,319 
31,916 
12,522 
23,819 
4,212 

13,897 



269,207 

815 

775 

1,308 

5,091 

20,537 

22,139 
60,562 
25,866 
23,124 
7,561 

25,327 
35,844 
34,632 



85,396 

226 

213 

976 

2,167 

5,870 

8,058 
24,063 
12,797 
23,913 

3,914 

3,194 



(') 



689,521 
214 
(^) 

639 
1,203 
6,642 

10,037 

38,970 

24,930 

152,785 

105,055 

70,275 
134,852 
142, o69 



10,818 

340 

392 

934 

1,308 

2,632 

1,792 

2,432 

299 

155 

9 



(') 



6,034 

281 
146 
570 
875 
1,781 

1,046 

1,032 

121 

48 

5 



366 

856 

1,069 

728 

785 

125 

51 

3 



(.') 



2,444 

( = ) 
244 
536 

497 
651 
118 
104 
23 

10 
6 



560,892 

347 
1,330 
2,603 
9,953 
27,326 

38,326 
155,555 

77,073 
171,063 

38,601 

37,604 



<.') 



496,723 

839 

421 

3,443 

7,667 

34,544 

37,902 
117,147 
52,034 
54,167 
10,640 

27,451 

58,191 
91,679 



{') 



315 

1,492 

5,868 
12,550 
21,441 
82,790 
54,376 
105,213 
24,048 

6,435 



{') 



1,069,867 
(') 

2,356 
11,312 

11,888 
79,911 
45,614 
179,106 
136,072 

98,815 
200,100 
304,275 



84,622 

3,432 

1,901 

3,574 

11,129 

12,004 

11,501 

17,952 

8,431 

10,626 

3,803 



63,514 
2,099 
1,324 
2,758 
5,431 

10,977 

11,043 

18,353 
3,463 
6,661 



29,687 

1,292 
1,175 
2,115 
859 
4,783 

9,478 
7,173 



(.') 



53,646 
1,351 

( = ) 
1,312 
1,939 
3,857 

7,744 
15,053 

3,787 
11,548 

4,179 

503 



497,183 

102 

929 

879 

5,024 

19,144 

27,306 
130,588 

74,445 
154,357 

38,580 

34,334 



438,530 

145 

87 

1,997 

3,633 

22,456 

29,188 
96,173 
47,398 
53,175 
6,980 

27,411 
57,941 
91,653 



(=) 



291,200 

(') 

1,139 

3,758 

10,327 

17,350 

74,964 

53,020 

101,428 

23,833 

5,321 



1,033,554 

{^) 

^V 

1,748 
9,859 

9,931 
72,458 
43,439 
171,453 
131,891 

93,296 
197,174 
302 , lo3 



221,657 

(*) 

222 

181 

1,340 

4,860 

3,437 
53,983 
35,243 
81,168 
19,233 

15,990 



147,066 

41 

22 

535 

881 

5,450 

9,889 
38,973 
19,812 
20,832 

2,398 

3,608 
15,355 
23,184 



132,504 

272 

912 

2,594 

5,656 

33,228 

25,445 

49,805 

11,932 

2,659 



472,817 

(',' 
( = ) 
(') 

435 
2,996 

3,068 
32,557 
20,540 
82,735 
61,849 

42,953 
84,320 
141,208 



F»>tnotee at end of table. See text for explanatory statementc and for "Description of the Sample and Limitations of the Data. 



CORPORATION INCOME TAX RETURNS, 1964 



75 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



MANUFACTURING: APPAREL AND OTHER 
FABRICATED TEXTILE PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,0CO under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,00) 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING : LUMBER AND WOOD PRODUCTS 
EXCEPT FURNITURE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 vnder $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: FURNITURE AND FIXTURES 
Total 

Under $25,000 

$25,0CO under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: PAPER AND ALLIED PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under -$1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Foreign tax 
credit 



Number of 
returns 



(12) 



I') 



(Thauwand 
dollars) 



(13) 



i') 



1') 








3 


161 




1 


22i 




1 


242 






{^) 
{') 

71 

i9 

2,122 

189 

IjiU 



Distributions to 

stockholders except 

in ovm stock 



Number of 
returns 



(It) 



98 
340 

22 
74 
161 



(') 



23,994 



(=) 



21 


2,464 


12 


3,986 


8 


1,165 


6 


3,208 


4 


12,935 



1,782 

i') 
(^) 



288 
320 

311 
557 
113 
87 



1,303 

(') 
( = ) 

122 
{') 

342 

222 

350 
62 
33 
3 

4 
2 

1 



Amount 
(Thauaend 
dolUra) 



(15) 






156 

207 

54 

43 

3 



(') 



(^) 
( = ) 

1,305 
3,759 

4,134 
22,337 

9,253 
28,249 

8,050 

9,338 



126,343 

( = ) 
(') 

558 
(^) 
5,076 

4,087 
24,756 

7,936 
17,649 

1,837 

6,235 
19,500 
36,765 



(') 



43,618 
(^) 



966 

6,307 

5,248 

3,776 

18,262 

5,481 

2,989 



Total 
assets 



(Thousand 
dollars) 



3o5,615 



1,909 

9,941 

5,409 

36,254 

36,358 

38,738 

94,083 

142,913 



6,682,187 

11,369 

26,108 

41,866 

144,589 

349,734 

534,913 
1,899,386 

916,494 
1,894,169 

315,904 

539,499 



6,572,726 

17,977 

15,105 

46,838 

100,945 

359,208 

459,066 
1,394,973 
669,676 
721,804 
347,498 

668,421 

1,007,333 

721,286 



2,861,646 

7,094 

5,907 

20,416 

69,387 

192,561 

293,358 
804,078 
441,697 
816,191 
128,756 



Inventories 



(17) 



81,092 



(') 



{') 



38 
142 

206 
913 
619 
,248 
,874 



510 
,423 

,112 

,996 
,731 
,672 
858 
845 



1,408,627 
2,127,379 
2,649,932 

(•) 



2,420,771 

1,779 

3,393 

10,018 

37,799 

86,427 

170,518 
704,030 
359,052 
700,408 
119,066 

228,281 



1,337,275 

1,463 

2,103 

6,768 

17,701 

75,728 

106,914 
364,698 
168,340 
141,333 
46,494 

141,474 

166,891 

97,331 



Current 

assets 

other than 

inventories 

(Thousand 
dollars) 



816,560 

1,087 

1,669 

4,525 

17,523 

52,990 

83,976 
254,820 
130,203 
211,645 

34,548 

23,574 



1,695,151 

322 

(^) 

2,088 

5,524 

30,846 

46,249 
195,988 
110,697 
292,735 
206,688 

198,324 
262,029 
340,428 



i') 



5,679 

6,243 

19,346 

62,861 

181,772 

257,903 
848,820 
379,344 
666,736 
117,504 

168,390 



4,804 
4,528 
18.682 
31,283 
124,047 

147,108 
448,634 
211,177 
174,653 
70,441 

118,671 
136,041 
153,052 



3,384 

2,121 

7,443 

28,525 

87,585 

130,285 
301,749 
162,170 
299,428 
52,950 

19,354 



( = ) 



1,624 
(^) 

2,239 
20,692 
52,087 

77,060 
303,153 
189,029 
452,376 
355,063 

274,323 
315,567 
485,262 



Depreciable 
assets 



(Thousm^d 
dollars) 



(') 



1,450,766 

3,133 

9,936 

19,861 

46,699 

102,884 

122,507 
403,748 
171,316 
364,089 
53,475 

152,552 



4,085,993 

12,343 
12,121 
25,890 
59,192 
222,067 

267,369 
774,474 
351,481 
411,850 
170,425 

441,432 
568,887 
760,546 



7,916 



1,242,083 

2,455 

3,072 

11,403 

32,195 

71,034 

107,757 
343,277 
190,759 
372,895 
63,417 

43,816 



i') 



10,738,332 

3,501 

( = ) 

6,586 

17,385 

83,165 

131,020 

568,445 

459,619 

1,972,558 

1,871,803 

1,242,266 
2,104,487 
2,244,686 



Current 
liabilities 



(Thousand 
dollars) 



(') 



2,755,874 

2,235 

6,830 

21,468 

58,703 

149,132 

247,832 
911,273 
418,600 
656,075 
104,697 

177,698 



1,360,874 

4,542 

5,686 

14,170 

29,830 

99,103 

134,553 
404,813 
185,021 
138,656 
56,332 

93,389 

108,691 

81,519 



814,672 

2,098 

2,333 

8,835 

23,688 

67,496 

113,943 
275,433 
128,150 
165,286 
17,141 

10,164 



(-) 



925 

(^) 

3,339 

12,341 

37,163 

73,948 
250,482 
129,155 
375,869 
229,144 

165,202 
252,353 
297,985 



(Thousand 
dollars) 



{') 



3,133,156 

7,654 
10,863 

7,484 

58,508 

158,570 

230,385 
867,872 
409,882 
953,990 
154,528 

268,313 



5,107 



4,917 

2,455 

19,111 

46,757 

206, 548 

239,531 
765,372 
383,321 
489,550 
155,920 

334,339 
475,721 
639,637 



1,684,183 

3,003 
2,166 
7,188 
32,477 
101,843 

136,787 
411,662 
262,587 
559,931 
107,654 

57,910 



l^) 



8,077,829 
6,267 

3,688 
22,962 
84,425 

89,614 

510,961 

347,723 

1,281,029 

1,239,172 

858,070 
1,488,411 
2,133,336 



Cost of 
property 
used for 
investment 
credit 



(=) 



Footnotes at end of table. See text for explanatory statements anii for "Desi^ription of the Sample and Limitations of the Data. 



332-837 O - 69 ■ 



76 



CORPORATION INCOME TAX RETURNS, 1964 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



IKNUFACTURING: PRINTING, PUBLISHING, AND 
ALLIED INDUSTRIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500, OCO 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



UANUFACTUKINC: CHEMIGALS AND ALLIED 
PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



IKNUFACTUBINO: PETROLEIM REFINING AND 
RELATED INDUSTRIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000, 000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



UANUFAGTURING: RUBBER AND MISCELLANEOUS 
PLASTICS PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,OCO 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Number of 
returns 



(1) 



22,530 

3,653 
2,429 
3,483 

3,958 
4,552 

1,928 

1,554 

184 

197 

20 

14 



10,957 

2,091 
802 
1,193 
1,529 
2,038 

1,053 

1,279 

219 

181 

34 

28 
12 
9 
4 



(^) 



(') 



162 
228 

181 
141 

45 
13 



773 
233 
711 
602 
619 

475 

684 

84 

48 

7 

5 
1 
2 
2 



Total 
receipts 



(Thousand 
dotlars) 



17,780,054 

36,850 

93,984 

249,728 

593,725 

1,455,578 

1,361,498 
3,337,503 
1,258,726 
4,215,364 
1,480,647 

2,352,920 
1,335,324 



21,238 

30,302 

87,626 

221,153 

694,942 

766,838 
2,884,986 

1,540,561 
3,917,187 
2,498,316 

4,950,217 
4,297,520 
6,561,906 
7,272,619 

418 



48,011,251 

4,589 

(^) 

23,121 

70,708 

124,664 

305,599 

(=) 

1,112,054 

930,420 

868,278 

2,000,691 

5,520,777 

36,720,832 

140 



13,310 

8,187 

54,902 

88,610 

208,714 

343,244 
1,389,414 
609,428 
974,570 
471,975 

665,722 

403,888 

1,785,207 

2,298,918 

121 



Business 
receipts 



(ThousBrd 
dollars) 



17,305,845 

33,909 

39,531 

247,424 

580,900 

1,433,768 

1,337,589 
3,268,539 
1,230,733 
4,124,935 
1,381,260 

2,285,006 
1,292,251 



34,4o7,765 

20,525 

29,318 

83,093 

217,956 

675,723 

749,135 
2,839,297 
1,513,158 
3,817,728 
2,381,376 

4,787,119 
4,140,661 
6,363,174 
6,844,447 



44,360,793 

2,693 

(^) 

21,631 

69,757 

122,793 

289,424 

(^) 

1,098,027 

911,998 

837,683 

1,929,248 

5,268,147 

33,997,878 



9,100,129 

7,707 
8,135 
53,420 
87,399 
205,423 

339,850 
1,378,140 
599,575 
961,622 
459,631 

648,258 

384,753 

1,755,851 

2,210,365 



Cost of 
sales and 
operations 

(Thousand 
dollars) 



(-> 



21,461 
53,801 
158,639 
360,417 
929,024 

876,671 
2,198,461 

793,872 
2,717,313 

852,057 

1,424,718 
871,114 



12,454 

17,310 

47,394 

138,430 

447,995 

524,469 
1,957,342 

987,558 
2,256,071 
1,212,826 

2,413,256 
2,055,786 
4,013,702 
3,951,417 



15,636 
49,133 

93,898 
220,692 

(^) 
902,647 
703,683 

720,170 

1,207,687 

3,523,946 

22,491,155 



6,179,855 

4,637 

5,116 

37,411 

57,746 

139,732 

249,609 
991,428 
432,297 
676,802 
315,804 

409,173 

273,066 

1,088,592 

1,498,392 



Deprecia- 
tion 



(Thousand 
dollars) 



(5) 



449,221 

1,408 
2,848 
7,764 
16, 206 
40,134 

33,625 

83,814 

32,108 

101,305 

37, 527 

55,318 
3o,215 



1,721,653 

1,165 
1,202 
2,885 
6,728 
15,704 

15,399 

65,455 

42,331 

154,991 

104,822 

221,551 
160,844 
400,499 
527,619 

113 



1,904,564 

408 

{') 
1,351 
3,499 

5,255 
9,515 

32,037 
34,023 

16, 567 

105,536 

234,337 

1,449,270 



309,019 

384 

554 

2,591 

2,735 

7,031 

8,180 
X,583 
16,458 
26,675 
13,985 

26,278 
12,395 
62,743 
93,777 
100 



Met income 



Number of 
returns 



(6) 



14,962 

1,521 
1,267 
1,853 
3,006 
3,817 

1,653 

1,404 

175 

175 

17 

12 



7,049 

884 
376 
765 
963 
1,543 

872 

1,131 

203 

166 

34 

27 
12 






146 
120 



(') 



(=) 



(^) 



346 
379 
525 

420 
628 
76 

40 
7 



(') 



(Thousand 
rhllars) 



(V) 



1,434,942 

3,038 
7,047 
7,581 
30,649 
77,579 

36,780 
236, 0L2 
109,440 
416,888 
131,717 

214,604 
108,299 



5,258 



4,607,548 

1,502 
1,233 
5,285 
11,840 
38,196 

41,275 
172,296 
128,639 
399,653 
369,853 

768,677 

537,334 

651,210 

1,480,322 



(=) 



24 
(^ 
37 

30 

12 

56 

177 

2,251 



) 

) 
,298 

,674 
109 
I 

,202 
,567 

,351 
,957 
,370 
,203 



5,417 

2,130 

3,457 

10,483 

14,216 
85,245 
39,467 
68,657 
38,064 

32,946 

30,784 

87,310 

215,637 



(Thousand 
dollars) 



113,091 

6,038 
6,418 
12,420 
11,764 
16,021 

9,133 
14,079 
1,575 
5,564 
3,849 

24,343 



10,029 
2,499 
5,322 
12,501 
10,323 

14,054 

28,570 

8,900 

22,211 



5,336 



1,685 

601 
2,000 

1,406 
1,676 

9,023 
477 

980 

264 

20,033 



34,592 

3,358 
1,191 
5,192 
2,654 
1,317 

1,169 
9,089 
1,577 
8,236 



Income 
subject to 



( Thousand 
dollars) 



1,657 
5,086 
5,445 
22,496 
59,859 

73,438 
218,239 
104,201 
397,312 
122,824 

207,993 

103,608 



4,361,324 

869 

749 

4,036 

9,001 

28,937 

35,549 
153,203 
117,604 
371,089 
356,058 

754,849 

525,529 

626,211 

1,362,468 

{^) 



1,963,867 



3,242 

3,371 
23,101 

30,933 
26,391 

11,923 

51,779 

143,047 

1,653,488 



1,672 
2,620 
7,770 

13,934 

77,674 
37,725 
t,4,453 
32,627 

31,260 

26,995 

83,915 

212,991 

(^) 



Income tax 



(Thous. 
dollat 



(10) 



616,215 

361 
1,504 
1,250 
6,305 
17,999 

23,796 
99,854 
50,520 
193,464 
61,083 

102,558 
49,971 



2,550 



2,128,012 

170 

181 

1,142 

2,368 

3,300 

13,765 

72,322 

57,542 

183,485 

172,665 

372,354 
261,695 

308,712 
672,771 

I') 



952,165 
(^) 

I.') 
1,068 

1,167 
10,421 
(=) 

15,256 
11,470 

5,921 

24,523 

61,490 

812,898 



285,248 
213 

386 
591 

2,178 

4,921 
35,476 
13,125 
31,863 
13,980 

15,283 
13,533 
41,868 
106,311 



(') 



Fsotnotes at end of table. Sec text for explanatory statements and for "Description of the Sample and LijnltationE of the Data." 



CORPORATION INCOME TAX RETURNS, 1964 



n 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



MAJIUFACTURING : PRINTING, PUBLISHING, AND 
ALLIED INDIBTRIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MAHUFACTUHING: CHEMICALS AND ALLIED 
PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 vnder $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: PETROLEUM REFINING AND 
RELATED INDUSTRIES 

Total 

Under .$25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: RUBBER AND MISCELLANEOUS 
PLASTICS PRODUCTS 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,OCO,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Foreign tax 
credit 



Number of 
returns 



(12) 



(Thoiiuand 
dollar a) 



(13) 



50 


40 


17 


260 


38 


1,857 


11 


726 


9 


6,430 


4 


3,2d< 






(=) 






I') 



12,306 



239,175 
(=) 



9,950 
11,121 

37,478 
46,567 
38,110 
89,358 



(^) 



719,747 



(^) 
3,873 
211 

5,149 
22,949 

686,917 



52 

750 
273 
36 

917 

811 

3,742 

26,129 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



(14) 



3,828 

143 
175 
248 
593 
930 

705 
732 
123 
139 
16 



(') 



153 
355 

297 

472 
118 
112 
31 

26 
12 



(') 



i') 



(') 



ill 
28 



(=) 

<^) 
'•J 
( = ) 

H 



224 

46 

26 



(Thousand 
doH»r3) 



364,103 

704 

1,781 

1,077 

3,261 

17,076 

22,863 
46,353 
19,322 
90,374 
34,480 

93,480 
31,631 



(') 



2,086,760 



4,139 
3,976 

21,598 
16,106 
24,797 
83,091 
115,605 

258,641 
181,894 

258,430 
1,116,702 

(=) 



2,030,343 



Total 
assets 



f Thousand 
dollara) 



(') 



820 

3,568 

8,083 
20,648 

5,671 

56,241 

141,310 

1,788,758 



(M 
(^) 

^V 
(') 

957 

(M 
10,038 

3,630 
10,061 

5,691 

5,656 

9,292 

38,132 

70,868 



11,952,008 

46,053 

75,315 

127,226 

341,406 

769,331 

788,873 
2,113,472 

919,480 
2,972,350 
1,240,971 

1,663,482 
859,388 



30,498,842 

58,232 

24,341 

60,753 

156,967 

403,535 

435,799 
1,775,109 
1,031,600 
3,379,212 
2,153,007 

4,438,251 
3,407,793 
6,480,008 
6,605,396 

88,739 



7,508 

(^) 

17,233 

57,513 

60,836 
200,454 

(') 
867,211 
863,088 

519,966 

1,798,810 

6,228,778 

42,701,173 

19,943 



6,636,107 
30,354 
12,975 
44,520 
55,798 
121,926 

140,920 
697,272 
362,578 
685,035 
332,356 

677,689 

307,193 

1,303,889 

1,857,359 

6,093 



Inventories 



(17) 



1,368,676 

4,199 
9,411 
11,857 
38,867 
64,501 

93,332 
254,987 
111,387 
377,771 
160,529 

153,379 
83,416 



Current 

assets 

other than 

inventories 

(Thouamtd 
dotUra) 



4,968,101 

4,898 

2,972 

13,337 

27,411 

79,714 

91,435 
345,158 
208,810 
615,264 
326,774 

737,506 

534,021 

1,034,310 

389,378 

7,013 



170 

1,423 
2,684 

6,634 
25,105 

115,255 
123,676 

67,795 

198,124 

517,551 

2,596,671 



2,612 
1,741 
4,599 
9,567 
21,620 

29,053 
153,059 

77,566 
156,837 

88,237 

145,979 

68,753 

385,639 

458,077 

120 



4,489,357 

17,113 

30,436 

50,643 

144,139 

325,247 

326,821 
847,589 
315,226 
1,055,572 
453,624 

667,747 
243,223 



Depreciable 
assets 



(19) 



3,858,980 

11,960 

5,672 

20,604 

54,873 

166,157 

183,667 
639,124 
344,560 
935,202 
556,238 

1,347,113 

913,581 

1,681,393 

1,934,424 

14,402 



12,672,870 
3,157 

(^) 
7,900 
20,934 

26,392 

77,422 

(^) 

222,350 

169,141 

167,908 

376,385 

1,331,998 

10,188,846 

556 



2,176,833 

3,657 

1,653 

15,306 

20,113 

45,642 

62,766 
259,496 
144,766 
211,609 
119,725 

129,699 
111,038 
387,478 
658,029 

805 



5,137,566 

18,570 

36,276 

100,335 

210,349 

510,852 

432,873 
1,121,736 

455,323 
1,426,805 

526,693 

738,402 
535,834 



Current 
liabilities 



(Thoua. 
dolt a 



17,030 
12,561 
23,438 
78,679 
220,625 

192,902 

907,433 

562,853 

2,029,897 

1,531,483 

2,953,203 
2,309,305 
5,418,408 
6,877,222 

43,265 



3,705 

i') 

14,965 

46,503 

67,118 
122,577 

7U,041 
783,035 

287,769 

1,806,048 

6,060,605 

32,997,455 



4,014,992 

16,448 
9,456 
34,767 
34,453 
70,842 

87,641 
4a, 690 
199,483 
339,588 

204,531 

320,762 

153,272 

923,902 

1,184,423 

3,734 



17,171 
25,135 
46,313 
94,533 
220,695 

215,825 

533,755 
174,092 
523,837 
235,016 

521,400 
152,739 



( Thouaartd 
doltara) 



(21) 



5,735,292 

8,605 

5,294 

23,435 

45,192 

120,552 

149,529 
482,775 
233,209 
635,773 
367,477 

824,884 

444,088 

1,338,302 

992,169 

12,303 



7,186,652 
1,104 

(') 
5,818 
22,186 

23,958 
47,359 
(^) 
190,225 

171,726 

113,881 

263,447 

765,448 

5,526,933 

212 



1,455,061 

6,827 
2,587 
15,572 

16,636 
43,405 

58,975 
225,546 

87,018 
183,200 

62,179 

85,736 

90,404 

248,545 

324,736 



2,595 



6,311,074 

15,759 

30,110 

44,606 

173,184 

392,549 

424,746 
1,204,500 

565,322 
1,938,898 

709,100 

804,093 
484,687 



Cost of 
property 
used for 
investment 
credit 

(Thouamtd 
dollara) 



22,145 

9,705 

15,599 

57,690 

214,771 

210,280 

944,224 

619,675 

1,867,542 

1,408,639 

2,899,438 
2,294,090 
3,703,222 
4,535,383 

38,969 



39,291,073 
3,913 

(^) 
7,458 
21,918 

29,153 
129,348 

(^) 
512,415 
509,172 

249,402 
1,166,443 
4,350,000 
32,173,048 



3,324 



3,776,375 

12,447 
423 
19,521 
25,917 
57,885 

69,010 
355,963 
228,370 
370,259 

206,054 

337,804 

123,169 

816,027 

1,151,540 

1,386 



431,866 

3,613 

5,585 

6,502 

15,206 

40,222 

31,212 
94,484 
33,273 
97,454 
25,566 

53,051 
23,243 



1,731,177 

1,873 

243 

3,208 

5,657 

25,320 

15,778 
93,742 
57,475 
161,195 
83,345 

208, 54B 
136,953 
357,521 
579,756 

53 



1,452 

2,274 
2,816 

4,007 
9,779 
(^) 

23,021 
34,154 

22,655 

81,493 

228,373 

1,237,015 

241 



4,074 
594 
2,905 
3,809 
5,908 

9,435 
42,163 
17,952 
29,328 
17,407 

28,319 
11,797 
78,624 
59,395 



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



78 

ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATIWENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



dotla, 



Business 
receipts 



doltart 



Cost of 
sales and 
operations 



Deprecia. 
tion 



(ThouMmid 



Number of 
returns 



(Thousand 
dollaral 



(Thouiard 
dollara) 



Income 

subject to 

tax 



Income tax 



( Thouamid 
doltara) 



(1) 



(2) 



(4) 



(5) 



(7) 



(8) 



(9) 



(10) 



MSMUFACTDHING: LEATHER AND LEAIHER 
PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTUHING: STONE, CLAY, AND GLASS 
PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: PRIMARY METAL INDUSTRIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: FABRICATED METAL PRODUCTS, 
EXCEPT MACHINERY AND TRANSPORTATION 
EQUimENT 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$5CO,0OO under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,COO,000 

$250,000,000 under $5CC,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or nwre 

Buflineau receipts not reported 



139 
146 
263 
304 
671 

509 
792 
112 
43 

3 



(') 



8,967 

726 

609 

999 

1,519 

2,286 

1,220 

1,106 
132 
104 
17 



221 
106 
247 
628 
961 

700 
963 
197 

202 
27 

24 

10 



{') 



20,231 

1,843 
1,153 
2,182 
3,084 
4,751 

3,133 

2,973 

389 

220 

26 

9 

5 

2 
461 



1,725 

5,102 

20,670 

45,136 

216,019 

378,163 
1,616,854 
745,532 
734,765 
183,817 

778,682 



12,692,994 

8,923 
23,707 
75,830 
228,437 

802,596 

903,463 
2,234,675 

921,873 
2,195,953 
1,244,710 

1,356,196 
1,355,484 
1,341,096 



2,619 

4,050 

18,558 

96,885 

316,413 

529,251 
2,335,939 

1,380,516 
4,092,922 
1,965,456 

3,718,764 
3,133,046 
6,376,413 
10,332,800 



24,918,639 

20,865 

44,060 

165,381 

457,725 

1,588,522 

2,276,797 
6,281,236 
2,729,777 
4,273,849 
1,692,578 
1,365,617 
1,825,064 

2,196,883 
235 



1,668 

4,958 

20,431 

44,760 

213,829 

374,249 
1,607,148 
737,772 
729,597 
179,174 

772,866 



8,256 

22,523 

74,057 

223,037 

785,874 

886,011 
2,196,666 

907,040 
2,140,234 
1,212,344 

1,318,173 
1,301,703 
1,309,292 



33,734,307 

2,477 
4,044 
18,113 
96,445 
311,454 

524,358 
2,314,449 
1,351,767 
4,035,723 
1,943,165 

3,669,423 

3,064,301 

6,303,329 

10,095,259 



24,512,930 

19,214 

43,056 

159,777 

450,806 

1,566,390 

2,255,155 
6,207,937 
2,692,958 
4,213,915 
1,667,917 
1,298,168 
1,771,615 

2,166,022 



1,018 

3,215 

15,854 

30,724 

161,760 

284,226 
1,297,436 
589,932 
545,955 
112,511 

566,707 



6,175 
15,077 
48,613 
143,843 
514,776 

617,104 
1,554,351 

629,257 
1,339,650 

783,139 

817,816 
792,911 
804,022 



24,132,823 

1,529 

2,688 

12,423 

63,345 

219,220 

380,706 
1,808,718 
1,066,108 
3,135,846 
1,466,997 

2,620,224 
2,243,620 
4,316,154 
6,795,245 



17,722,881 

11,138 

26,957 

98,236 

288,761 

1,071,888 

1,649,293 
4,566,140 
1,988,500 
3,048,265 
1,192,331 
897,116 
1,326,026 

1,558,230 



97 
27 
315 

726 
2,378 

4,302 

14,082 
6,503 
6,828 
2,688 

11,433 



625,145 

1,326 
2,056 
4,166 
9,945 
37,031 

35,092 
82,282 
35,403 
115,456 
82,741 

88,067 
63,995 
67,565 



20 



1,622,740 

152 
47 

547 
3,306 
8,684 

11,451 
52,797 
29,998 
103,221 
77,756 

159,977 
114,497 
351,968 
708,339 



630,053 

1,501 

1,622 

5,757 

13,605 

37,958 

44,854 
115,223 
54,090 
97,179 
43,008 
43,115 
53,461 

118,587 
93 



(') 



131 
254 
416 

416 

668 

104 

39 

3 



6,105 

186 
244 
620 
916 
1,902 

1,012 

975 

122 

97 

16 



3,297 
(') 
195 

434 

766 

552 
844 
168 
191 
24 

21 

10 



(') 



14,353 

533 

561 
1,403 
2,187 
3,901 

2,523 

2,647 

341 

197 

25 

9 

4 



193,886 

18 

(=) 

394 

1,435 

5,598 

9,162 
48,867 
29,893 
49,359 
21,707 

27,306 



622 

644 

2,810 

10,511 

37,539 

36,946 
124,944 

66,456 
209,190 
109,572 

195,894 
206,363 
141,017 



2,445,817 
(^) 
1,374 

4,186 
15,278 

29,843 
127,301 

87,598 
272,332 
117,690 

256,235 

308,378 
524,241 
700,599 



(=) 



(^) 



1,562,164 

1,300 

1,872 

8,351 

24,248 

77,371 

94,823 
364,671 
178,004 
315,654 
138,291 
141,609 
112,166 

103,683 
(^) 



22,943 

263 
281 

1,098 
294 

5,217 

4,145 

9,327 

1,703 

614 



I') 



75,924 

7,986 
4,212 
3,832 
9,031 
7,291 

16,573 
9,658 
3,353 

10,627 
2,414 



60,329 

511 

122 

771 

1,753 

5,303 

8,859 
14,509 

3,730 
18,321 

1,375 

4,306 



(') 



160,267 

4,667 
4,910 
8,464 
11,060 
21,515 

26,073 
38,540 
12,362 
21,329 
3,134 

4,894 



173,339 

262 
1,142 
4,400 

7,210 
39,098 
28,643 
48,405 
19,158 

25,000 



505 

618 

2,328 

7,620 

29,169 

27,793 

114,008 

o3,491 

194,434 

108,689 

192,722 
199,341 
136,447 



2,244,262 
(^) 
991 

3,020 
12,091 

18,947 
113,615 

76,242 
258,635 
110,374 

251,758 
289,398 
470,452 
d37,947 



352 

747 

6,260 

14,904 

57,600 

79,912 
338,855 
172,254 
305,422 
128,426 
U7,565 
107,183 

103,373 
I') 



80,145 

60 

263 

1,213 

2,470 
16,535 
13,605 
23,398 

9,597 

12,504 



134 
93 

504 
1,909 
1,1 lA 

9,559 
51,146 
30,766 
93,076 
53,432 

95,832 
99,546 
66,620 



1,097,864 

(') 

745 
3,503 

7,038 
51,970 
37,049 
126,761 
54,718 

123,832 
143,599 
232,804 
315,540 



674,454 

26 

193 

1,599 

3,529 

16,980 

28,381 
154,014 
83,231 
150,538 
63,440 
67,205 
53,390 

51,908 
I') 



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



CORPORATION INCOME TAX RETURNS, 1964 



79 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major Industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



(Thottaand 
dollars) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 
( Thouaand 
dollara) 



Total 
assets 



doifaraj 



Inventories 



( Thousand 
doltara) 



Current 

assets 
other than 
inventories 

(Thousand 
dollars) 



Depreciable 
assets 



f Thousand 
dollars) 



Current 
liabilities 



f Thousand 
dollars) 



Cost of 
property 
used for 
investment 
credit 
(Thouswid 
dollars) 



(12) 



(13) 



(14) 



(15) 



(18) 



(19) 



(20) 



MANUFACTURING : LEAIKER AND LEATHER 
PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: SIONE, CLAY, AND GLASS 
PR0DUCI3 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING; PRIMARY METAL INDUSTRIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: FABRICATED METAL PRODUCTS, 
EXCEPT MACHINERY AND TRANSPORTATION 
EQUIPMENT 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



( = ) 



I.') 



(') 



(') 






I') 
(^) 



90 

40 



37,208 



(^) 



927 
6,492 

8,384 
16,077 
4,800 



(^) 



1,560 
316 

6,865 
23,649 
39,007 
11,575 



55,951 



(.') 

1,329 
2,782 
3,730 

23,825 
13,816 



(=) 



I') 



83 

237 

62 

23 

3 



1,555 
(.') 

175 
361 

290 

406 
100 
72 
15 



1,134 



182 

138 
414 

97 
134 

23 



(^) 

(^) 
213 
448 
962 

696 

1,024 

237 

153 

24 






(=) 
1,846 
5,962 
7,414 
7,568 
6,872 

16,643 



962 
5,382 

8,450 
14,286 
15,641 
48,257 
46,100 

86,639 
67,256 
46,385 



832,708 



I') 

2,635 

4,584 
21,629 
13,772 
51,759 
38,350 

70,489 
120,172 
195,183 
313,445 



338,490 

^V 
(^) 

13,613 

3,943 

12,421 

10,181 
35,945 
24,997 
58,192 
31,792 

47,710 
38,179 



2,063 

2,073 

12,005 

23,653 

91,364 

139,847 
636,586 
336,787 
399,804 
128,278 

574,327 



11,118,64.; 

39,363 
47,512 
64,073 
168,237 
526,870 

530,325 
1,436,054 

686,629 
2,284,548 
1,391,227 

1,449,326 
1,272,831 
1,218,795 



2,804 



32,285,106 

6,352 

1,559 

10,099 

60,696 

163,102 

265,776 
1,196,643 

787,985 
2,691,910 
1,986,411 

3,300,008 
2,927,920 
7,016,421 
11,868,528 



(') 



15,302,114 

35,512 

31,866 

111,879 

250,357 

816,141 

1,066,561 
3,387,9U 
1,570,925 
2,846,590 
1,162,569 

1,004,101 
1,286,276 

1,706,661 
24,763 



714,372 

294 

399 

2,935 

4,944 

25,686 

39,048 
223,615 
110,582 
142,985 

30,946 

132,938 



1,623,448 

3,911 
3,227 
6,832 
24,792 
69,141 

71,016 
206,797 
115,349 
320,020 
193,451 

219, 553 
149,696 
239,643 



652 

253 

2,366 

7,430 

22,663 

44,126 
261,117 
193,956 
703,865 
442,254 

763,372 

608,514 

1,051,084 

2,159,075 



4,587 

3,764 

15,938 

38,415 

177,865 

277,307 
997,057 
471,017 
857,956 
331,173 

209,523 
305,620 

326,804 
258 



1,020,857 

737 

1,061 

4,480 

11,168 

40,889 

68,718 
269,703 
134,074 
154,226 

42,800 

293,001 



3,093,323 

6,260 
17,024 
21,729 
55,420 
168,866 

214,027 
506,652 
222,424 
590,357 
254,531 

373,227 
381,835 
279,285 



3,954 
551 

4,522 
20,543 
62,042 

103,194 
418,215 
266,162 
824,228 
439,737 

711,395 

718,554 

1,528,342 

3,079,554 

I') 



4,949,726 

11,656 
8,319 

42,766 
100,459 
334,864 

429,883 
1,241,469 
540,785 
932,985 
394,504 

307,828 
343,461 

257,334 
3,413 



648,267 

938 

633 

3,186 

9,357 

33,740 

46,013 
196,107 

78,792 
113,544 

44,729 

L21,228 



9,572,328 

15,934 

26,757 

50,199 

136,030 

452,667 

432,911 
1,054,972 

592,516 
1,920,925 
1,389,050 

1,376,068 

987,610 

1,136,266 



1,751 

1,414 

6,367 

50,776 

109,117 

160,431 

779,380 

430,604 

1,733,406 

1,690,591 

2,971,038 
2,174,310 
7,012,862 
13,079,988 



8,394,176 

18,520 
20,694 
67,280 
158,578 
449,624 

581,965 
1,529,178 

767,029 
1,416,858 

622,994 

572,364 
656,060 

1,420,704 
12,228 



664,405 

787 
1,175 
5,059 
4,795 
34,033 

57,035 
257,422 
118,926 
98,932 
29,561 

56,580 



1,852,653 

6,399 
10,366 
15,983 
50,102 
149,045 

159,960 
344,224 
132,532 
321,080 
153,832 

138,257 
188,507 
180,844 



1,532 



5,583,641 

738 

684 

3,490 

20,066 

54,466 

77,776 
34B,560 
226,439 
541,710 
304,688 

534,696 

581,596 

872,947 

2,014,463 



13,596 
15,858 
30, 9U 
75,632 
250,822 

374,199 
1,063,479 
443,851 
533,336 
241,313 

180,897 
249,780 

270,019 
5,598 



1,337,094 

257 

643 

3,927 

15,160 

46,293 

64,993 
327,875 
195,833 
244,565 

88,279 

349,258 



7,483,191 

22,727 
21,977 
26,227 
82,129 
273,944 

282,510 
848,080 
466,429 
1,510,345 
878,675 

1,167,087 
989,682 
914,173 



20,165,554 

4,940 
234 

4,403 
23,708 
68,622 

145,106 

702,107 

451,255 

1,766,849 

1,120,400 

1,962,381 
1,814,079 
4,335,984 
7,755,430 

I') 



9,049,212 

9,885 

8,041 

49,883 

125,969 

419,369 

533,989 
1,905,132 

921,395 
1,816,100 

765,137 

667,161 
830,515 

982,355 
9,281 



(22) 



414 

279 

1,344 

2,760 
16,294 

6,482 
11,131 

3,457 

4,679 



642,236 

1,975 
2,050 
9,039 
12,093 
46,074 

39,653 
101,434 

48,202 
135,295 

71,954 

74,708 
57,071 
42,628 



536 

131 

463 

2,270 

8,460 

12,841 
63,466 
27,327 
109,799 
75,055 

154,832 

95,563 

321,354 

651,943 



534,586 

1,835 

3,400 

11,555 

14,069 

41,070 

44,289 
114,926 
52,843 
93,722 
35,674 

37,715 
45,977 

37,276 
129 



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



80 

ACTIVE CORPORATION RETURNS 

T=Dle 5.— SELECTED BALANCE SHEET, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



MJHDFACTURING: MACHINERY, EXCEPT 
ELECTRICAL 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTUHING : ELECTRICAL MACHINERY, 
EQUIPMENT, AUD SUPPLIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MAMUFACTURING: M3T0R VEHICLES AND MOTOR 
VEHICLE EQUIBJENI 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,0CO 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or niore 

Business receipts not reported 



MAHUFACTURIHG: THANEPORTAIION EQUIPMENT, 
EXCEPT MOTOR VEHICLES 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,C<X) under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Number of 
returns 



(1) 



20,389 

2,089 
1,822 
3,056 
3,530 
4,009 

2,066 

2,356 

348 

269 

52 

29 
7 
3 
3 

750 



8,499 

1,453 
522 
764 
973 

1,551 

962 

1,343 

223 

203 

23 

23 

10 

3 

3 



2,085 



(') 



153 
346 
398 

373 
460 
65 
87 
11 



(=) 



(') 



186 
327 
449 

385 

466 

83 

67 

13 



Total 
receipts 



(ThtMaand 
doltsri) 



(2) 



23,247 

68,713 

225,975 

504,601 
1,316,250 

1,488,249 
4,878,313 
2,464,540 
5,703,823 
3,907,645 

4,666,182 
2,489,468 
2,307,127 

5,490,353 

2,297 



15,513 
18,888 
53,605 
140,118 
509,773 

680,246 
2,808,024 
1,569,988 
4,459,850 
1,709,396 
3,393,486 
3,501,270 
1,983,146 
9,436,494 

914 



(^) 

10,832 
47,409 
113,789 

265,054 
1,026,280 

487,998 
1,825,482 

760,310 

765,452 

2,573,245 

1,671,572 

26,717,405 



21,401,034 
6,743 
(') 

14,502 
46,971 
151,250 

275,267 
979,783 
602,632 
1,562,119 
958,222 

1,209,556 
2,874,477 
4,297,494 
8,419,770 
274 



Business 
receipts 



(Thousmd 
dollars) 



(3) 



34,434,378 

20,432 

66,551 

222,237 

498,737 

1,299,476 

1,464,108 
4,796,538 
2,418,836 
5,518,685 
3,774,076 

4,545,080 
2,351,987 
2,265,498 
5,192,137 



29,772,147 

14,501 

18,676 

52,835 

133,429 

501,941 

673,175 
2,771,014 
1,542,071 
4,388,587 
1,661,451 
3,324,025 
3,478,335 
1,894,290 
9,317,767 



10,319 
47,232 
112,972 

262,631 
1,010,336 

476,453 
1,797,189 

752,083 

758,868 

2,513,541 

1,641,092 

26,145,757 



4,179 
(^) 

14,190 
46,233 
148,083 

269,646 
958,393 
594,089 
1,524,349 
897,074 

1,196,644 
2,745,592 
4,253,594 

8,380,21,7 



Cost of 
sales and 
operations 

(Thousand 
dollars) 



l-) 



13,300 
40,839 
136,694 
327,001 
875,959 

992,068 
3,304,193 
1,621,548 
3,732,937 
2,515,696 

3,148,335 
1,433,790 
1,559,700 
2,806,693 



11,140 
11,222 
34,033 
92,408 
339,992 

467,982 
1,954,747 
1,096,200 
3,121,953 
1,051,934 
2,251,459 
2,589,369 
1,246,965 
6,141,720 



6,691 
33,937 
82,645 

191,953 
764,787 
359,383 
1,354,992 
548,136 

604,704 

1,996,815 

1,222,989 

16,662,449 



3,997 
(') 

8,897 
34,867 
102,449 

204,497 
754,236 
477,967 
1,203,028 
725,710 

933,376 
2,161,203 
3,392,833 

6,640,409 



Deprecia- 
tion 



(5) 



1,213,722 

2,040 
3,390 
8,334 
16,530 
34,423 

35,126 

94,352 

50,975 

134,397 

103,706 

140,517 
117,231 
109,573 
362,763 

365 



1,093 
564 
1,410 
2,807 
8,143 

11,997 
49,213 
32,551 

100,982 
43,478 
94,436 
59,608 
50,797 

263,549 



950,730 

(=) 

189 

917 

1,798 

5,077 
19,210 

7,281 
34,391 
20,148 

16,658 

67,838 

38,452 

738,710 



426,999 
316 

526 
1,541 
4,321 

5,426 
15,005 
10,177 
23,332 
28,691 

24,112 
88,397 
80,709 
144,373 

10 



Net income 



N'-imber of 
returns 



14,338 

729 

893 

1,960 

2,745 

3,289 

1,852 

2,176 
326 
247 

49 

28 



(') 



5,220 

422 
306 
294 
674 
1,200 

759 

1,139 

180 

165 

22 

22 

9 

3 

3 






255 
335 

341 

389 

63 

76 

11 



(') 






122 
314 

302 

376 

66 

62 

13 

7 
7 



I.') 



(7) 



1,503 

3,216 

12,628 

25,868 

72,445 

85,501 
367,601 
211,764 
521,038 
375,601 

341,737 

249,840 

129,178 

1,141,972 

{') 



639 

1,115 

2,082 

6,454 

27,066 

31,511 
167,503 

99,166 
291,602 
148,707 
299,289 
171,995 
130,020 
619,735 



4,797,675 
(^) 

(=) 
2,042 
5', 604 

15,776 
56,418 
38,208 
103,423 
56,429 

49,442 

171,161 

84,767 

4,212,954 

{=) 



1,086,144 

{') 

(=) 

{') 
1,030 
8,628 

12,091 
47,230 
29,671 
100,332 
58,375 

62,698 
148,693 
217,346 
397,165 



(') 



(Thousarjd 
dollars) 



(8) 



170,388 

7,073 
13,745 
15,101 

9,950 
27,027 

5,884 
28,387 

7,379 
29,579 
10,976 

4,883 



3,617 



274,407 

7,095 
4,027 

12,044 
4,432 

26,467 

20,847 
41,086 
35,712 
73,453 
12,151 
30,899 
3,454 



31,271 

(^) 

(^) 

368 
2,642 
1,945 

784 

5,4l6 

157 

10,596 



(^) 



66,883 
2,582 

359 
5,798 
3,630 

10,287 

16,851 

10,627 

1,898 

6,687 
7,710 



Income 

subject to 

tax 

( Thou send 
dollars) 



(9) 



590 

1,595 

6,815 

16,371 

55,592 

75,637 
341,761 
204,274 
502,970 
373,122 

317,020 

241,431 

128,826 

1,120,265 



lib 

627 

1,839 

4,605 

18,510 

24,955 
155,982 

92,667 
276,295 
145,896 
295,249 
170,464 
129,637 
616,751 



('} 



4,722,0ol 



1,157 
5,279 

12,304 
53,427 
37,040 
98,382 
52,486 

48,921, 

163, 599 

82,098 

4,166,713 



1,052,497 
(=) 

(') 

901 
7,299 

8,500 
43,969 
26,792 
96,741 
53,984 

59,820 
148,222 
209,387 
396,086 



Income tax 



(Thousartd 
dollars) 



(10) 



102 

313 

1,746 

3,953 

16,759 

27,943 
156,781 

99,135 
248,270 
182,642 

157,811 

120,638 

64,463 

560,214 



21 

144 

431 

1,339 

5,807 

9,417 
71,420 
45,040 

135,678 
71,878 

146,060 
84,862 
63,365 

306,752 



(=) 



293 
1,547 

4,557 
24,581 
16,395 
48,063 
26,337 

24,242 

80,846 

41,004 

2,082,633 

(=) 



518,133 

(=) 

222 
2,448 

3,152 
19,604 
12,960 

47,774 
26,168 

29,630 
73,236 
103,900 
198,875 



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



CORPORATION INCOME TAX RETURNS, 1964 



»1 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



MAmiFACTURINO: MACHINERY, EXCEPT 
ELECTRICAL 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,OCO,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: ELECTRICAL MACHINERY 
EQUIPMENT, AND SUPPLIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: MOTOR VEHICLES AND MOTOR 
VEHICLE EQUIMENT 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: TRANSPORTATION EQUIPMENT, 
EXCEPT MOTOR VEHICLES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Foreign tax 
credit 



Number of 
returns 



(12) 



( = ) 



126 
60 

135 
38 



(Thoummnd 
doltara) 



(•=) 



(=) 



(^) 



2A 


444 


10 


238 


4 


666 


7 


6,274 


2 


1,881 


3 


127,238 






(13) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



(14) 



150,796 



(^) 



1,608 

1,009 

9,24S 

13,482 

15,644 

16,593 

9,514 

83,395 



bl.iVl 



(^) 

(') 

1,095 

2,473 
8,234 

10,323 

790 

29,001 

15,551 



136,797 



(') 



10,458 



(^) 

414 

979 

150 
1,507 
3,684 
3,621 



(^) 
(^) 



165 
407 
886 

493 
895 
194 
202 
39 

27 

6 
3 
3 



(=) 
(^) 

^') 
(^) 



200 
239 
108 
112 
18 

20 
7 
3 

3 



(•=) 



142 
131 



{') 



(^) 

(=) 
{') 
(') 



101 
31 
40 



Amount 
( Thoutmtd 



(15) 



687,063 

(^) 

794 
2,049 
5,590 

4,798 
30,000 
25,545 
97,609 
89,964 

90,309 

64,453 

26,075 

249,358 



592,682 

2,120 

6,258 
14,057 
10,393 
45,457 
35,322 

90,286 

49,207 

56,781 

282,080 



C) 



{') 

3,<m 

5,843 
(=) 
17,292 

16,017 

10,450 

62,791 

41,077 

,528,726 



218,001 
(=) 

( = ) 
(=) 

<.') 
2,872 
1,910 
11,728 
18,792 

15,859 
52,305 
45,828 
67,890 



Total 
assets 



(Thousand 
dollar)} 



(16) 



26,398,878 

50,092 

56, 587 

171,320 

285,075 

732,825 

856,063 
2,848,123 
1,524,462 
4,246,442 
3,214,565 

3,637,832 
2,212,418 
1,848,981 
4,687,629 

26,458 



42,444 
16,424 
47,545 
75,297 
269,921 

350,208 
1,507,411 

866,647 
2,962,660 
1,188,570 

2,397,445 
2,016,811 
2,195,568 
5,960,733 

10 114 



(') 
5,503 
18,765 
53,307 

134,541 
502,967 
235,118 
1,117,237 
515,855 

400,950 

1,977,960 

991,478 

23,814,585 



11,814,685 
15,951 
(=) 

11,670 
34,812 
81,208 

147, 569 
478,110 
316,488 
794,953 
733,108 

736,871 
1,885,526 
2,597,712 
3,973,811 

5,678 



Inventories 



( Thouawyd 
dotlart) 



(17) 



6,343 

13,930 

25,150 

55,820 

158,504 

218,986 
849,030 
481,774 
1,384,596 
956,233 

1,039,726 

581,670 

635,307 

1,086,810 



5,481,061 

9,775 

2,839 

12,631 

20,191 

78,509 

111,382 
474,108 
259,092 
918,499 
350,354 

706,920 

701,622 

411,796 

1,423,101 

242 



4,998,173 

(^) 

(') 
2,951 
4,965 

15,548 

37,960 
155,496 

76,826 
336,170 
156,877 

145,497 

530,838 

271,518 

3,263,265 



4,451,870 
2,710 

2,133 
7,137 

17,981 

47,465 
137,716 

89,350 
244,078 
188,533 

236,156 

371,962 

1,108,494 

1,997,495 

538 



Current 

assets 

other than 

inventories 

dollBTB) 



(18) 



9,161,636 

13,976 

16,251 

57,958 

104,247 

287,024 

339,259 
1,072,459 

544,017 
1,473,687 
1,044,840 

1,261,464 
802,218 
481,638 

1,643,514 

19,084 



7,488 

7,392 

17, 3U 

29,297 

105,167 

137,420 
589,128 
331,289 
975,932 
382,352 

787,037 
810,394 
778,983 
,343,321 

4,537 



13,520,308 

(') 
1,804 
8,126 

22,102 

54,067 
177,174 

87,481 
363,667 
148,868 

105,446 

439,159 

360,220 

11,750,563 

(^) 



3,750,078 

3,168 

(') 

2,708 

10,667 

32,497 

49,479 
180,611 
127,841 
279,958 
227,815 

324,102 

567,212 

739,194 

1,202,498 

1,427 



Depreciable 
assets 



13,774,590 

23,388 

41,956 

124,988 

202,941 

438,156 

452,378 
1,311,548 

708,779 
1,882,432 
1,396,353 

1,590,028 
l,lo8,915 
1,003,143 
3,424,335 

5,250 



20,414 

7,195 

19,430 

26,980 

103,208 

139,600 
515,209 
337,986 
1,180,188 
492,549 

994,222 

733,536 

450,794 

2,103,796 

233 



13,936,792 

<!' 

1,285 
9,269 

17,847 

49,714 
237,155 
101,290 
478,667 
271,544 

229,983 

831,099 

430,910 

11,276,169 



5,487,913 

6,655 

(^) 

4,581 

18,950 

45,557 

75,174 
225,840 
127,637 
327,828 
345,971 

289,059 
1,338,078 
1,018,813 
1,663,262 

297 



Current 
liabilities 



( Thousand 
dollara) 



120) 



5,992,509 

14,392 
21,276 
55,500 
80,555 
254,378 

260,796 
863,595 
377,267 
997,659 
662,637 

711,924 
521,633 
421,459 
740,332 

9,106 



5,706,005 

9,384 

6,697 

25,263 

28,477 

105,052 

134,857 
519,166 
232,876 
758,937 
201,705 

532,118 

698,933 

605,940 

1,816,555 

30,045 



8,119,228 

<?' 

(^) 
2,947 
9,210 

17,920 

46,617 
165,573 

75,753 
264,513 
128,040 

83,487 

380,484 

295,825 

6,648,326 



(21) 



5,652 

4,078 
11,803 
27,885 

67,280 
190, U6 

95,669 
262,170 
183,010 

205,144 

416,561 

1,182,626 

1,445,439 

874 



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



15,907,909 

20,340 

9,477 

67,792 

140,318 

339,615 

472,951 
1,643,292 

936,957 
2,733,142 
2,177,722 

2,132,119 

1,118,146 

884,110 

3,227,036 

4,890 



20,563 
1,916 
3,702 

31,169 
102,587 

145,090 
748,690 
499,878 
1,811,187 
804,260 

1,550,205 
1,008,044 
1,020,191 
3,288,480 

^21,382 



1,291 
4,833 
25,476 

63,583 
268,981 
132,242 
660,954 
331,396 

255,247 

1,255,797 

6o9,779 

12,988,215 



Cost of 
property 
used for 
investment 
credit 

(Thouamid 
dollari) 



(=) 



5,269,269 

7,413 

(-) 

6,914 

11,188 

37,945 

45,898 
209,351 
U2,997 
431,327 

430,7t.8 

469,155 

961,132 

1,140,929 

1,379,404 

4,185 



(22) 



914,873 

2,738 

2,877 

11,178 

12,524 

43,014 

39,348 
102,663 

46,035 
132,607 

85,736 

119,584 
71,898 
68,499 

175,615 
2 



635,191 

1,797 
2,103 
2,829 
3,243 

11,688 

8,201 
47,186 
27,450 
95,064 
32,372 

76,342 

88,399 

39,044 

199,453 



20 



162 

443 

2,127 

3,332 
17,761 

7,414 
33,265 
18,850 

17,597 

45,267 

49,594 

775,978 

( = ) 



506,866 
690 

1,113 
2,203 
3,517 

5,367 
13,926 
11,630 
30,467 
19,592 

36,181 

75,139 

136,227 

170,632 



182 



82 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATIMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



(ThouMand 
dotlara) 



Business 
receipts 



(Thouamd 
dollari} 



Cost Of 
sales and 
operations 

(Thouaand 
dolt arm) 



Deprecia- 
tion 



(Thouaand 
dollar a) 



Net income 



Number of 
returns 



(Thouaaid 
dotlaraj 



Income 

subject to 

tax 

( Thauatnd 
dotlara) 



(Thouaartd 
doltara) 



(1) 



(2) 



(1) 



(5) 



(6) 



(S) 



(10) 



MAmiFACTOMNG : SCIENTIFIC INSTRUMENTS, 
PHOTOGRAPHIC EQUIHffiNT, WATCHES AJID 
CLOCKS 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 uijier $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Bxisineas receipts not reported 



MAJIUFACTDHINa: MISCELLANEOUS MANUFACTURING 
INDUSTRIES, INCLUDING ORDNANCE AND 
ACCESSORIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000... 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING: MANUFACTURING NOT 
AliOCABLE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL TRANSPORTATION, CCWIUNICATION, 
ELECTRIC, GAS.AND SANITARY SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 UKler $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

BuAinefis receipts not reported 



791 
346 
518 
687 
597 

308 

366 

69 

65 

15 

3 
2 

1 
1 



(=) 



9,330 

1,427 
919 
1,250 
1,741 
1,685 

908 

888 

121 

68 

12 

1 
1 



1,053 
298 
( = ) 

192 
(^) 
83 

(.') 



56,338 

14,715 
7,195 
9,389 
7,968 
7,984 

3,205 

2,703 

411 

387 

88 

65 

29 

20 

3 

2,176 



7,387,112 

9,608 

12,924 

45,696 

101,878 

204,094 

218,770 

827,454 

478,109 

1,492,724 

1,068,803 

393,074 

582,845 

605,242 

1,245,891 



12,312 
34,252 
94,025 
246,135 
550,448 

651,428 
1,858,831 

842,620 
1,308,217 

843,448 

284,165 
339,279 



223,103 
1,413 
I') 

14,046 
(=) 
27,786 

(=) 
(=) 

10,063 
79,358 



81,726,057 

177,511 

273,024 

701,843 

1,165,375 

2,540,087 

2,315,314 
5,715,670 
2,962,728 
8,403,956 
6,215,901 

10,794,861 
10,889,106 
13,207,959 
16,324,092 

37,630 



7,212,332 

9,232 

12,803 

44,759 

100,694 

200,940 

212,931 

815,168 

471,173 

1,464,422 

1,034,012 

389,045 

668,933 

593,100 

1,195,120 



6,896,537 

11,587 
33,516 
91,039 
242,806 
543,800 

644,073 
1,831,915 

830,117 
1,281,073 

832,006 

220,869 
333,735 



219,876 
1,269 
(=) 

13,986 
(^) 
27,704 

^V 
(=) 
9,981 
78,555 



79,450,169 

150,504 

261,003 

678,656 

1,126,934 

2,474,442 

2,247,333 
5,574,497 
2,864,988 
8,189,625 
6,047,340 

10,547,251 
10,618,073 
12,684,297 
15,985,226 



6,108 

8,309 

25,551 

58,335 

121,692 

139,296 
538,926 
307,017 
935,756 
701,836 

225,067 
239,302 
392,746 
504,343 



4,663,905 

8,084 
20,6eA 
57,693 
155,132 
376,385 

464,517 
1,276,811 
624,912 
813,427 
539,137 

149,975 
171,167 



160,787 
1,050 

(=) 
8,573 

(=) 

22,528 

( = ) 
(=) 
8,242 
55,451 



45,320,351 

61,553 

127,031 

357,300 

627,646 

1,512,376 

1,497,052 
3,551,081 
1,935,407 
5,100,155 
3,381,004 

5,598,718 
6,176,683 
7,749,494 
8,544,831 



472 

301 
1,547 
2,544 
4,421 

3,359 
14,340 

7,805 
39,424 
25,597 

13,550 
59,598 
23,075 
56,462 

(^) 



3,360 
5,246 
9,545 

8,952 
33,118 
14,071 
25,921 
18,516 

3,855 
15,795 



5,109 
223 
(') 

362 
(') 
1,442 

(^) 
( = ) 

171 
1,536 



7,871,703 

25,555 
26,307 
58,090 
92,340 
160,556 

129,049 
361,856 
189,596 
727,540 
662,935 

1,230,077 
1,216,743 
1,371,803 
1,610,854 

8,371 



222 
214 

365 
451 
520 

220 

311 

61 

59 

13 

3 
2 

1 
1 



5,597 

411 

369 

570 

1,213 

1,387 

712 
766 



(^) 



( = ) 
(^) 



35,622 

7,343 
4,172 
5,082 
5,o23 
o,264 

2,585 

2,332 

358 

325 
77 

60 

25 

20 

3 

352 



905,087 

508 

524 

2,558 

5,132 

13,538 

11,232 
55,750 
40,714 
132,293 
69,652 

62,141 
109,950 

53,427 
347,658 



470,638 

555 

802 

2,932 

8,400 
20,558 

24,415 
95,80o 
40,554 
111,651 
95,438 

7,925 
61,514 



(.') 



< > 

226 
2,305 



10,171,567 

23,547 
22,707 
47,971 
70,431 
143,461 

137,014 
400,258 
226,696 
782,395 
799,586 

1,720,142 
1,270,557 
1,313,194 
3,204,403 

9,190 



56,494 

3,070 
842 
2,855 
5,397 
4,574 

8,551 
10,086 
6,973 
7,656 
6,476 



(') 



88,625 

3,553 
2,032 
4,636 
5,256 
7,551 

5,753 
19,825 
21,503 

7,060 



8,410 
569 
(^) 

1,738 
(=) 

4,919 

(^) 



432,783 

20,637 
18,732 
25,545 
50,824 
37,832 

22,349 
58,922 
26,968 
62,604 
35,842 

38,376 
27,229 



884,106 

20 

404 

2,012 

3,845 

10,866 

9,703 

50,130 

39,949 

126,406 

68,776 

62,137 

109,369 

53,427 

347,052 



435,993 

101 

134 

2,081 

4,918 

14,590 

22,501 
89,925 
35,735 
103,500 
92,897 

3,855 
60,619 



(') 



3,137 

{') 
(•) 



15,980 
15,543 
33,496 
53,838 
116,525 

102,804 
363,351 
205,370 
743,596 
766,849 

1,590,007 
1,250,638 
1,215,964 
3,131,411 

5,626 



432,906 

(') 

80 

475 

1,003 

3,604 

3,902 
23,500 
19,395 
62,344 
33,999 

31,046 
54,674 
25,629 
173,255 



203,356 

20 

10 

472 

1,201 

4,305 

8,170 
40,573 
17,210 
53,146 
46,046 

1,875 
30,302 



(^) 



1,139 






3,631 

4,037 

3,080 

16,332 

38,177 

39,920 
167,275 

99,380 
366,155 
379,601 

840,091 

618,557 

595,918 

1,562,330 

1,952 



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



CORPORATION INCOME TAX RETURNS, 1%4 



83i 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



fThoita, 
doltai 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 

(Thotiaand 
dollara) 



Total 
assets 



(Thouamtd 
dollars) 



Inventories 



Current 

assets 

other ttian 

inventories 

(Thoua^d 
dollara) 



Depreciable 
assets 



f TTiousand 
doLlarai 



Current 
liabilities 



( Thentaand 
dotlara) 



Cost of 
property 
used for 
investment 
credit 

(Thoiiamtd 
dollara) 



(12) 



(14) 



(15) 



(13) 



(19) 



(20) 



(21) 



MMIUFACTURING: SCIENTIFIC INSTHUKENIS, 
PHOTOGRAPHIC EQUIPMENT, WATCHES ADD 
CLOCKS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



MANUFACTURING; MISCELLANEOUS MANUFACTURING 
INDUSTRIES, INCLUDING ORDNANCE AND 
ACCESSORIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,(300 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000, 000, OCX) or more 

Business receipts not reported 



MAJIUFACTURING : MANUFACTURING NOT 
ALLOCABLE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 -under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL TRANSPORTATION, CCMIUNI CATION, 
ELECTRIC, GAS, AND SANITARY SERVICES 



I') 
(^) 



(^) 
(^)' 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,(X)0,000 or more 



Business receipts not reported . 



( = ) 



(^) 

(^) 

123 

93 

3,604 

2,732 

43 

5,6b6 
1,177 
14,990 



(^) 
(') 

(^) 

71 

(=) 

3,005 

492 

26 

1,257 



(=) 



53 

155 

28 

42 

12 

2 

2 

1 

1 



(=) 
(^) 



255 
257 

143 

282 
35 
50 
10 



(') 

(^) 
(^) 

{') 

(-) 



6,451 

653 

367 





920 




947 


203 


1,299 
861 




1,379 


786 


C) 


167 


1,240 


221 


1,101 


73 


1,333 


60 


2,139 


27 


5,319 


19 


3,327 


3 



219,420 

(^) 
(^) 
(^) 
1,139 

737 

6,013 

1,779 

31,343 

18,454 

7,236 

15,936 

15,159 

120,642 



84,623 

(^) 

(.') 

(^) 
1,264 
3,686 

1,663 
10,247 

7,888 
20,158 
25,848 



( = ) 



(.') 



7,308 
2,532 
7,968 
7,667 
17,330 

36,707 
78,255 
62,610 
284,575 
388,788 

769,184 
693,568 
707,367 
,148,070 

( = ) 



10,363 
8,198 
32,532 

60,098 
126,720 

122,313 
504,116 
293,131 
1,221,161 
790,411 

320,562 

594,640 

432,784 

1,246,312 

(^) 



4,768,506 

19,306 
25,004 
70,313 
127,132 
308,435 

304,104 
1,108,378 
446,751 
930,183 
585,758 
569,176 
268,676 



5,290 



549,614 

436,077 

810,303 

1,224,077 

2,215,532 

1,933,178 
5,893,958 
3,491,354 

14,090,055 
15,977,570 

29,680,595 
28,414,922 
31,998,855 
37,729,327 

467,096 



1,417,797 

2,164 
1,032 
10,858 
14,467 
30,482 

34,020 
154,184 

88,953 
372,876 
248,837 

77,590 
83,089 
108,701 
189,754 

(^) 



3,823 

6,180 

15,155 

30,376 

84,604 

93,173 
312,940 
146,889 
258,552 
180,276 
70,011 
38,568 



142,256 


30,003 


7,803 
(") 


746 
(') 


6,367 
(") 


595 
(') 


14,805 


2,608 


(2) 


(^) 


(') 


i') 


8,585 


3,142 


45,478 


14,014 



3,470,938 

4,598 
2,638 
8,970 
17,562 
36,843 

42,263 
114,534 

51,096 
227,765 
229,504 

570,149 

489,319 

660,335 

1,014,838 

504 



2,042,832 

2,103 

2,932 

3,304 

22,655 

51,544 

51,577 
198,103 
120,227 
389,505 
231,498 

113,922 
142,293 
128,453 
576,796 

(^) 



1,928,753 

5,535 

6,372 

25,701 

54,212 

132,564 

136,038 
406,370 
152,931 
358,689 
181,603 
387,417 
80,975 



4 


124 


2 


460 


2 


933 


f = 




(2 




1 


120 


15 


555 



19,767,293 

138,324 
99,248 
193,627 
337,141 
620,806 

546,787 
1,394,992 

716,059 
2,016,323 
1,458,155 

2,208,566 
2,304,373 
3,263,955 
4,222,050 

241,887 



5,101 
4,722 
13,029 
24,074 
53,835 

35,497 
170,883 

93,049 
427,910 
343,360 

159,428 
415,083 
252,955 
931,896 



1,794,397 

8,623 

13,951 

31,619 

57,299 

120,324 

102,605 
4(37,308 
158,941 
349,163 
272,657 
42,848 
227,341 



1,718 



57,175 
1,643 

(^) 
1,343 

(=) 

10,956 

(^) 
( = ) 
4,283 
17,996 



187,945,164 

423,437 

379,782 

745,986 

1,159,513 

2,112,865 

1,838,200 
5,745,203 
3,407,097 
14,918,998 

17,171,426 

34,021,736 
31,677,459 
35,311,466 
38,840,683 

191,313 



3,309 
1,860 
13,037 
13,313 
37,586 

56,180 
153,686 

85,146 
227,526 
154,330 

38,130 

84,135 

80,359 

343,839 



1,439,111 

6,125 

8,859 

16,596 

46,127 

103,687 

119,581 
352,711 
136,423 
239,946 
114,770 

250,847 
39,020 



4,419 



38,986 
1,794 

2,279 
( = ) 
8,851 

i') 

3,293 

8,727 



18,441,445 

123,674 
84,150 
194,018 
277,268 
573,034 

467,957 
1,284,376 

600,601 
1,875,505 
1,463,330 

2,495,020 
2,385,354 
2,970,105 
3,564,494 

41,059 



2,731 

5,023 

8,699 

26,260 

58,331 

52,361 
274,394 
170,139 
308,343 
478,372 
225,653 
357,493 
243,967 
897,422 

(^) 



6,758 

10,506 

32,036 

50,310 

154,136 

147,084 
557,803 
242,377 
560,329 
413,914 

136,777 
223,386 



'3,025 



84,953,734 

194,735 
172,135 
299,093 
503,801 
818,051 

811,108 
2,366,601 
1,285,823 
5,988,943 
6,965,353 

13,669,917 
12,352,014 
15,954,738 
22,796,3U 

275,006 



322 

181 

2,476 

1,569 

3,912 

2,271 
15,170 

9,186 
33,822 
23,641 

9,849 
73,329 
22,393 
65,463 



495 
1,694 
3,188 
3,229 
6,529 

8,747 
33,603 
12,536 
25,607 
16,371 

1,534 
15,366 



56,531 


8,708 


5,445 
(^) 


22 

(') 


2,572 
(^) 


3,730 


3,002 


2,419 


(M 


i') 


fM 


h) 


3,452 
24,920 


234 
1,552 



17,564 

35,261 

67,093 

104,306 

228,071 

162,625 
435,581 
213,7U 
1,151,122 
922,948 

1,825,644 
1,716,213 
2,224,793 
3,217,802 

12,055 



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



84 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



(Thousand 
dollars) 



Business 
receipts 



(Thousmd 
dollars) 



Cost of 
sales and 
operations 

(Thousand 
dollars) 



Deprecia 
tion 



(Thousand 
dollars) 



Number of 
returns 



(Thoust 
dollai 



(Thousand 
dollars) 



Income 
subject to 



( Thousand 
dollars) 



( Thousand 
dollars) 



(1) 



(3) 



(A) 



(5) 



(7) 



(3) 



(9) 



(10) 



THAMEPORIATION. COMUNICATION, ELECTRIC, 
GAS, AND SAJJIIABi SERVICES: TRANSPORTATION 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TBANSPORIATION, COMUNICATION, ELECTRIC 
EAS, AND SANITAHJt SERVICES : 
CCHJUNICATION SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



THAMSPORIAIION, CCMJUNICATION, ELECTRIC, 
GAS, AND SANITARY SERVICES: ELECTRIC, 
GAS, AND SANIIAHY SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL WHOLESALE AND RETAIL 
TRADE 
Total 

Under $25 ,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$30,000,000 under $100,OCO,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Bufliness receipts not reported 



42 , 90S 

10,674 
5,629 
6,930 
6,084 
6,550 

2,619 

2,214 

326 

274 

37 

24 

11 
10 
1 



7,061 

1,168 

827 

1,858 

1,286 

837 

326 

292 

33 

31 

3 

1 
2 
2 
2 



6,369 

2,873 
739 
601 
598 
597 

260 

197 

52 

82 

48 

40 

16 



421,553 

41,270 
36,745 
60,945 
77,551 
92,379 

47,827 

45,992 

4,719 

2,224 

197 

125 
32 
18 



37,447,529 

141,147 
215,650 
525,566 
895,473 
2,096,325 

1,891,454. 
4,593,645 
2,318,542 
5,803,527 
2,685,208 

4,039,413 
3,910,061 
7,035,915 
1,264,068 

31,535 



13,435 

30,644 

133,636 

182,154 

258,646 

236,392 
631,072 
258,227 
549,262 

226,398 

177,401 

776,081 

1,079,779 

15,060,024 

4,774 



22,929 
26,730 
42,641 
87,748 
185,116 

187,468 

490,953 

385,959 

1,951,167 

3,305,295 

6,578,047 
6,202,964 
5,092,265 



335,319,452 

520,044 
1,434,938 
4,568,802 
11,502,940 
30,002,613 

34,243,722 
93,082,146 
32,643,003 
42,080,623 
U, 337, 379 

18,662,068 
11,026,111 
12,968,181 
29,020,393 

26,489 



35,873,856 

118,388 
205,137 
506,037 
864,326 
2,045,144 

1,833,602 
4,483,620 
2,244,477 
5,625,467 
2,566,112 

3,854,759 
3,773,735 
6,588,532 
1,164,519 



10,933 

30,330 

130,821 

177,620 

248,252 

230,229 
609,531 
246,625 
638,261 
214,498 

176,981 

748,488 

1,067,503 

14,820,707 



21,183 
25,536 
41,798 
84,988 
181,046 

183,502 

481,345 

373,885 

1,925,397 

3,266,730 

6,515,511 
6,095,849 
5,028,262 



329,055,077 

457,618 

1,354,007 

4,433,791 

11,214,579 

29,415,444 

33,517,245 
91,518,031 
32,119,545 
41,280,098 
13,135,338 

18,523,290 
10,898,937 
12,750,770 
28,236,384 



24,512,780 

46,015 

100,921 

276,008 

504,196 

1,304,414 

1,271,789 
3,073,035 
1,621,384 
3,813,137 
1,816,231 

2,702,857 

2,561,421 

4,488,017 

633,354 



9,953,422 

5,850 

14,36^ 

62,431 

78,104 

102,101 

111,844 
254,346 

97,536 
300,049 

72,322 

75,900 

442,111 

614,987 

7,711,477 



11,854,149 

9,596 

11,746 

18,861 

45,346 

105,861 

113,419 
313,699 
216,487 
985,979 
1,492,451 

2,819,961 
3,073,151 
2,646,490 



260,587,533 

273,978 

793,518 

2,738,584 

7,339,908 

20,791,338 

25,778,886 
74,944,337 
27,170,460 
34,540,984 
11,168,647 

15,362,769 
8,862,966 
9,757,029 

21,1&1,229 



19,551 
18,818 
37,710 
65,886 
117,399 

90,693 
260,510 
125,903 
439,096 
187,851 

394,705 

377,251 

686,729 

78,114 

7,953 



1,903 
4,550 
14,852 
18,612 
29,875 

25,621 
65,026 
26,637 
64,434 
34,751 

25,839 

54,171 

77,505 

1,532,750 

167 



2,984,720 

4,102 
2,939 

5,528 
7,842 
13,291 

12,735 

35,230 

36,056 

224,010 

440,323 

809,533 
785,311 

607,569 



2,719,324 

16,943 
34,606 
85,441 
171,331 
348,463 

309,374 
592,393 
156,023 
259,938 
84,085 

147,218 
95,158 
152,837 

250,256 

3,046 



27,422 

5,645 
3,261 
4,487 
4,197 
5,051 

2,060 

1,888 

273 

217 

26 



4,457 

493 
408 
1,203 
964 
714 

285 

267 

33 

29 

3 

1 
1 
2 
2 



3,743 

1,205 
503 
392 
462 
499 

241 
177 
52 



(^) 



278,306 

14,287 
16,351 
33,862 
52,924 
72,482 

40,071 

40,209 

4,325 

2,043 

185 

107 
32 
17 
12 



18,613 
17,069 
34,063 
46,492 
100,749 

92,163 
247,370 
112,398 
349,114 
129,287 

220,288 

184,949 

437,498 

31,840 

7,359 



2,603 

1,829 

10,423 

15,828 

28,415 

28,539 

108,953 
66,594 

120,486 
48,307 

42,780 

22,912 

221,324 

3,172,558 



783 



4,250,071 

2,331 
3,809 
3,485 
8,111 
14,287 

15,312 
43,935 
47,704 
312,795 
621,992 

1,457,074 

1,052,806 

654,372 



(.') 



29,855 

51,203 

138,466 

346,682 

854,755 

844,542 
1,870,190 

646,614 
1,021,913 

290,602 

424,356 
245,359 
364,915 
817,001 



346,238 

14,416 
11,649 
12,208 
27,713 
28,989 

lo,983 
52,521 
25,958 
51,029 
35,842 

38,376 
24,729 



70,731 

3,547 

5,7o0 

11,789 

20,582 

6,302 

4,075 
3,644 



2,500 



15,814 

2,674 
1,323 
2,549 
2,529 
2,591 

1,291 
2,757 



9,737 



90,253 

82,570 

131,303 

177,223 

236,590 

141,240 

293,779 

45,358 

61,103 

5,474 

36,483 



19,797 



13,138 
12,395 
22,546 
38,515 
81,421 

65,470 
219,327 

96,864 
319,255 
118,300 

199,773 
175,318 
356,328 

5,526 



3,819,098 

1,059 

1,215 

7,918 

13,610 

23,755 

22,507 
101,330 

54,125 
118,613 

46,768 

42,761 

22,602 

221,324 

3,131,411 



1,783 
2,933 
3,032 
6,613 
11,349 

14,727 

42,694 

44,881 

305,818 

601,781 

1,447,473 

1,052,718 

638,312 



6,918,193 

14,547 

27,911 

89,305 

238,821 

635,950 

675,945 
1,613,868 
595,948 
948,121 
273,479 

397,445 
233,034 
354,863 

811,099 

7,856 



779,173 

3,069 

3,147 

5,494 

10,841 

25,435 

24,085 
98,633 
46,349 
153,970 
57,650 

96,320 

84,789 

157,439 



1,952 



1,890,302 

204 

244 

1,841 

3,644 

8,714 

9,753 
48,400 
31,810 
59,128 
21,763 

21,365 

11,065 

110,041 

1,562,330 



2,072,011 

358 

596 

745 

1,847 

4,028 

6,082 

20,242 

21,221 

153,057 

300,188 

722,406 
522,703 
316,438 



2,842,858 

2,974 

6,337 

21,103 

59,219 

171,918 

206,668 
623,423 
270,184 
454,528 

135,072 

191,946 
115,501 
175,889 
403,531 

2,555 



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



CORPORATION INCOME TAX RETURNS, 1964 



85 



ACTIVE COrjPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
buBiness receipts^ 



Foreign tax 
credit 



Number of 
returns 



Amount 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 
(Thousand 



Total 
assets 



doltt, 



Current 

assets 

other than 

inventories 

(Thousmid 
dollars) 



Depreciable 
assets 



fThouamtd 
dollars) 



Current 
liabilities 



f Thoussid 
dollars) 



( Thousand 
Miliars) 



Cost of 
property 
used for 
investment 
credit 

(Thousand 
dollars} 



(12) 



(13) 



(U) 



(15) 



(16) 



(18) 



(20) 



lEANSPORTATION, CQMWNICATION, ELECTRIC, 
QAS, AND SANITARY EERVICBS: TSANSPORIATION 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TRANSPORTATION, COMUNICATION, ELECTRIC, 
GAS, AND SANITARY SERVICES: 
CaMJHlCATION SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TRANSPORTATION, COMMUNICATION, ELECTRIC, 
GAS, AND SANITARY SERVICES; ELECTRIC, 
GAS, AND SANITARY SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL WHOLESALE AND RETAIL 
TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



''' 
(^) ' 



(^) 
(=) 



i.') 



92 

197 

100 

247 

92 

68 

18 

16 
7 
5 

7 



12,049 



(^ 


- 


<' 




1 

(2 


379 


1 
1 


195 
101 


1 


332 

157 
435 



(=) 



210 

501 

3,327 



1 

1,772 

383 



61,635 
(^) 
206 

18 
464 

2,645 
2,943 
3,117 
5,501 
3,272 

3,005 

3,390 

6,533 

30,511 



333 
224 
581 
547 
871 

655 
531 

95 
131 

25 

19 
9 
9 

1 



(') 



{') 



306 
300 
250 

122 

137 

26 

14 

3 

1 
2 
2 
2 



100 
178 

84 
118 
46 
76 
45 

40 
16 



(^) 



49,862 

1,364 
1,240 
3,958 
7,959 
12,778 

8,649 
11,033' 

1,435 
942 
107 

73 
22 

15 

10 



761,002 

5,651 
1,325 
5,698 
4,007 
10,632 

26,243 
42,899 
25,804 
99,090 
64,285 

96,786 
139,402 
220,499 

17,176 

(^) 



1,428 
( = ) 
1,974 
2,259 
4,250 

7,115 
19,256 
15,299 
33,362 
22,598 

19,317 

16,012 

78,186 

1,130,894 



1,401 
2,448 

3,349 

16,100 

21,507 

152,123 

301,905 

653,081 
538,154 
408,682 



8,583 

6,321 

24,739 

48,192 

120, W7 

110,147 
235,637 

71,076 
166,866 

47,340 

92,166 

68,835 

121,203 

335,548 

4,948 



55,070,980 

381,777 
262,207 
476,533 
693,231 
1,415,777 

1,204,388 
3,586,343 
1,835,809 
7,060,653 
4,166,650 

8,196,305 
8,017,881 
14,542,849 
3,031,463 

199,114 



40,441 

67,806 

229,853 

340,152 

547,101 

423,933 
1,182,358 

647,980 
1,362,491 

534,479 

500,700 

861,623 

1,664,841 

34,697,864 

249,424 



76,490,487 

127,396 
106,064 
103,917 
190,694 
252,654 

304,857 

1,125,257 

1,007,565 

5,666,911 

11,276,441 

20,983,590 
19,535,418 
15,791,165 



113,939,042 

777,725 

1,025,760 

2,415,955 

5,482,592 

12,136,038 

12,087,303 
27,404,644 

8,990,747 
13,406,907 

3,900,174 

6,032,525 
3,788,151 
6,260,933 
9,947,933 

281,655 



897,745 

3,811 

1,754 

5,368 

11,954 

24,231 

28,459 
76,137 
24,648 
107,562 
67,323 

167,464 
131,450 
197,133 
49,947 

504 



558 

224 

1,829 

2,405 

5,764 

7,232 
8,692 
9,201 
16,412 
5,295 

2,249 

37,990 

14,090 

964,891 



229 

660 

1,773 

3,203 

6,848 

6,572 

29,705 

17,247 

103,811 

156,886 

400,436 
319,879 
449,112 



34,891,935 

126,754 

211,629 

688,884 

1,736,423 

3,994,480 

3,943,089 
9,374,750 
3,030,165 
4,131,074 
1,264,220 

1,568,275 

907,986 

1,177,351 

2,723,347 

13,508 



111,305 
79,592 
152,169 
249,936 
473,189 

419,442 
1,044,447 

451,683 
1,392,826 

761,038 

891,751 
1,035,025 
2,028,916 

177,933 

31,938 



9,496 

6,993 

32,415 

61,267 

100,322 

77,542 
226,990 
144,346 
254,005 

42,633 

28,778 

195,069 

237,844 

4,044,117 

202,676 



17,523 
12,563 
14,043 
25,938 
47,295 

49,803 
123,555 
120,030 
369,492 
654,484 

1,288,037 

1,074,279 

997,195 



7,273 



46,419,048 

305,320 

358,774 

810,354 

2,018,907 

4,777,308 

5,069,232 
11,386,155 
3,802,083 
5,498,398 
1,567,996 

2,408,503 
1,576,590 
2,548,653 
4,156,486 

134,289 



58,062,121 

266,254 
218,795 
420,187 
650,053 
1,354,333 

1,135,194 
3,591,515 
1,891,679 
7,551,305 
4,065,863 

9,290,343 
8,713,525 
15,381,563 
3,354,835 

175,677 



43,258,488 

32,346 

65,178 

224,475 

308,940 
513,099 

389,077 
1,042,687 

490,471 
1,074,012 

517,950 

618,532 

733,877 

1,753,311 

35,485,848 

8,585 



124,837 
95,809 
101,324 
200,520 
245,433 

313,929 

1,111,001 

1,024,947 

6,293,681 

12,587,613 

24,112,761 
22,230,057 
18,176,592 



6,051 



32,712,638 

231,608 

406,747 

963,180 

1,950,477 

3,956,942 

3,513,942 
6,989,757 
1,986,873 
3,421,429 
1,168,215 

1,854,359 
1,280,430 
1,849,749 
3,083,188 

55,742 



7,872,373 

87,266 

56,800 

134,678 

194,159 

435,353 

372,330 
932,821 
409,757 
1,173,185 
545,196 

809,025 

856.063 

1,604,281 

227,603 

33,826 



4,399,673 

14,047 
13,678 
38,351 
52,466 
81,048 

60,648 
199,551 

73,285 
158,254 

47,838 

38,989 

137,527 

140,471 

3,335,891 

6,619 



5,169,399 

22,361 

13,672 
20,979 
30,633 
56,623 

54,979 
152,504 
117,549 
545,066 
890,296 

1,547,005 
1,391,754 
1,225,353 



42,333,814 

249,235 

346,875 

774,695 

1,846,450 

4,362,014 

4,555,541 
U, 377, 108 
3,835,050 
5,200,428 
1,514,878 

2,069,571 
1,112,880 
1,608,919 
3,376,273 

103,896 



27,322,386 

125,005 
105,958 
193,571 
280,337 
584,566 

511,905 
1,402,570 

588,592 
3,083,193 
1,995,669 

4,149,755 
4,176,341 
8,103,407 
1,967,135 

54,372 



25,021,162 

12,155 
11,598 
62,948 
124,735 
143,288 

150,156 
553,503 
288,084 
613,552 
233,538 

292,174 

486,265 

996,553 

20,829,175 

213,426 



32,610,186 
57,624 
54,629 
42,579 
98,729 
90,197 

139,037 

410,528 

409,147 

2,292,198 

4,736,146 

9,227,978 
8,189,408 
6,854,778 

7,208 



52,572,467 

264,534 

354,170 

1,004,638 

2,445,497 

5,697,199 

5,748,597 
12,431,795 
4,101,552 
6,182,159 
1,814,192 

2,848,731 
1,674,998 
3,054,505 
4,848,683 

90,017 



(22) 



10,775 
21,895 
27,730 
60,058 
164,630 

104,984 
258,448 
108,334 
518,909 
194,276 

445,753 
555,461 
,198,143 
112,332 

10,105 



3,774,176 

2,988 

9,011 

29,958 

35,952 

41,691 

38,984 
100,559 

42,860 
131,915 

42,285 

44,300 

6,072 

140,476 

3,105,470 

1,654 



4,668,780 

3,801 
4,355 
9,405 
8,296 
21,750 

18,557 

76,574 

62,517 

400,298 

685,385 

1,335,591 

1,154,680 

886,174 



2,408,274 

22,478 
35,475 
77,070 
116,208 
268,419 

256,182 
500,097 
137,434 
255,658 
81,002 

152,302 

89,984 

117,421 

284,412 

4,132 



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



86 

ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEFT, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATINENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



TOTAL WHOLESALE TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



WHOLESALE TRADE: GHOCERIES AND BELATED 
PRODOCIS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



WHOLESALE TRADE: MACHINERY, EQUI BENT, AND 
SUPPLIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



WHOLESALE TRADE: MISCELLANEOUS WHOLESALE 
TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 -under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Number of 
returns 



(1) 



142,603 

16,166 
9,528 
12,977 
19,377 
29,781 

21,113 

23,96i 

2,649 

1,447 

128 

71 



16,802 

1,180 
674 
1,300 
1,829 
3,362 

3,036 

4,033 

555 

364 

42 

22 
5 



20,199 

2,187 
1,593 
2,281 
3,084 
4,497 

2,756 

2,764 

187 

122 

4 



102,855 

12,045 

5,804 

9,030 

14,168 

21,768 

15,269 

17,098 

1,894 

956 

81 

40 
10 



Total 
receipts 



dbiiarsj 



(2) 



195,152 

383,040 

995,818 

2,874,447 

9,998,971 

15,255,078 
49,209,217 
18,341,159 
27,579,189 
8,582,767 

10,795,799 
5,578,039 
2,991,623 
7,000,871 

16,084 



32,709,493 

15,100 

30,053 

101,083 

277,541 

1,137,274 

2,245,394 

9,100,049 
3,974,514 
7,285,023 
2,816,970 

3,645,370 
2,078,800 



1,222 



14,736,576 

23,683 

63,095 

178,047 

459,934 

1,543,200 

2,004,322 
5,510,067 
1,281,356 
2,285,874 
247,938 

1,133,885 



5,175 



111,754,262 

145,291 

271,233 

691,918 

2,095,980 

7,267,455 

10,971,633 
34,480,233 
13,004,622 
18,003,495 
5,443,761 

5,879,789 
3,499,239 
2,991,623 
7,000,871 

7,119 



Business 
receipts 



(TTioijimd 
dollari) 



(3) 



155,545 

348,133 

947,228 

2,775,465 

9,806,554 

15,011,709 
48,565,808 
18,113,833 
27,255,073 
8,488,507 

10,641,650 
5,507,480 
2,953,085 
6,967,351 



32,333,878 

11,915 

24,459 

96,709 

259,116 

1,121,561 

2,220,250 
9,034,965 
3,944,488 
7,181,923 
2,784,366 

3,589,301 
2,054,825 



14,356,238 

21,443 

57,873 

171,657 

434,011 

1,494,758 

1,953,018 
5,391,911 
1,246,754 
2,239,220 
244,300 

1,111,293 



110,161,113 

113,975 

248,912 

653,648 

2,031,976 

7,143,449 

10,807,152 
34,021,708 
12,843,413 
17,731,317 
5,388,955 

5,803,515 
3,452,655 
2,953,086 
6,957,351 



Cost of 
sales and 
operations 

(TTtouaand 
dolt an) 



(4) 



88,432 

201,132 

584,383 

1,847,685 

7,344,260 

11,929,954 
40,753,102 
15,736,466 
23,974,235 
7,792,045 

9,716,333 
5,018,860 
2,772,403 
5,570,304 



29,005,765 

5,943 

12,997 

61,590 

180,656 

858,391 

1,851,577 
7,953,364 
3,576,569 
6,597,299 
2,614,301 

3,295,815 
1,896,163 



11,257,365 

12,970 

36,441 

107,528 

291,739 

1,089,072 

1,451,443 
4,257,195 
1,009,042 
1,839,336 
205,329 

945,770 



93,519,085 

66,072 

147,356 

406,668 

1,361,333 

5,372,012 

8,589,373 
28,435,440 
11,086,340 
15,341,134 

4,909,185 

5,337,758 
3,122,697 
2,772,403 
6,570,304 



Deprecia 
tion 



( Thouierd 
doltara) 



859,185 

5,790 

7,132 

17,254 

35,522 

98,372 

119,931 
285,371 

74,050 
108,975 

26,114 

42,117 
31,333 
2,969 

10,085 

2,059 



143,199 

942 
651 

1,850 
4,250 
11,219 

18,104 
44,830 
11,834 
21,522 
7,618 

12,850 
7,417 



112,670 

639 
1,714 
2,957 
6,198 
14,327 

18,303 
38,977 

8,900 
11,359 

1,089 

7,342 



607,931 

3,942 

4,445 

11,913 

25,779 

71,749 

83,377 
202,091 
52,621 
75,969 
16,230 

21,825 

23,916 

2,959 

10,086 

1,019 



Number of 
returns 



100,640 

6,965 
4,335 
7,889 
13,544 
23,547 

17,990 

21,314 

2,396 

1,319 

121 

59 



11,796 

523 

388 

703 

1,025 

2,259 

2,514 

3,437 

461 

333 

39 

17 



( = ) 



14,465 

988 

717 

1,478 

2,323 

3,578 

2,448 

2,585 

171 

115 



73,075 

5,154 
3,437 
5,413 
9,962 
17, 586 

13,017 

15,224 

1,732 

865 

77 

35 

10 



(Thotia, 
dolta, 



(7) 



19,038 

24,061 

51,190 

120,258 

288,245 

379,708 
1,012,737 
357,526 
625,564 
163,582 

186,960 

100,281 

31,119 

55,318 

3,735 



333,121 

1,450 
4,742 
2,754 
9,141 
22,355 

35,624 
106,521 
37,136 
88,087 
24,579 

26,879 
23,098 



(=) 



536,805 

2,276 
2,791 
9,530 
16,819 
50,581 

71,035 

163,840 

48,698 

85,489 

8,043 

73,733 



(Thouaard 
dollara) 



2,499,926 

14,405 
14,566 
35,122 
87,790 
211,584 

271,764 
741,436 
279,431 
449,776 
130,791 

85,348 
77,183 
31,119 
65,318 

2,193 



530,964 

33,482 
23,870 
30,476 
56,268 
86,309 

59,909 
129,232 
27,274 
33,833 
1,247 

19,713 



12,301 



74,879 

2,215 
811 
4,309 
4,209 
9,156 

9,512 

18,502 

4,650 

5,585 

123 

13,746 



1,049 



65,645 

3,312 

6,511 
7,105 
3,092 
13,858 

7,580 

12,424 

1,711 

3,805 



385,571 

26,463 
15,860 
13,658 
45,109 
63,123 

52,344 
98,297 
20,913 
28,442 
1,124 

5,832 



Income 

subject to 

tax 

(Thattamid 
dotUra) 



2,975,167 

10,001 
14,554 
35,612 
38,359 
220,330 

307,955 
869,533 
333,730 
577,008 
152,351 

174,661 
92,753 
31,034 
64,012 

2,753 



324,910 

959 
1,222 
2,013 
8,291 
15,556 

25,145 
81,876 
32,902 
83,925 
23,272 

26,252 
23,013 



i') 



462,489 

1,504 

2,233 

6,540 

12,240 

36,357 

50,059 
143,049 
41,826 
84,167 
8,044 

65,615 



Income tax 



( Thouamtd 
db/iar»J 



(10) 



7,074 

10,120 

24,839 

65,224 

165,093 

221,488 

544,061 
256,891 
407,704 
121,006 

82,783 
69,740 
31,034 
64,012 

1,323 



2,193 

3,544 

9,029 

23,055 

60,479 

95,612 
337,326 
151,232 
276,976 

74,889 

85,891 
45,767 
15,544 
31,851 

693 



133,141 

192 

355 

525 

2,204 

4,669 

7,481 
28,667 
14,071 
39,261 
11,363 

12,990 
11,235 



(') 



322 
549 

1,513 
3,143 
9,547 

19,401 
56,961 
19, 527 
41,122 
4,000 

32,847 



836,303 

1,558 

2,418 

6,376 

16,797 

44,997 

68,174 
251,477 
115,655 
196,018 

59,513 

40,054 
34,531 
15,544 
31,851 

319 



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



CORPORATION INCOME TAX RETURNS, 1964 



87 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



(Thottaand 
ehllara) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 

(Thouttrd 
dollmra) 



Total 
assets 



doll on 



Inventories 



C'irrent 

assets 

other than 

inventories 

(Thotia^d 
dollars) 



Depreciable 
assets 



(Thoiiaerd 
dollBrs) 



Current 
liabilities 



(Thousand 
doltors) 



(Thoviand 
doUara) 



Cost of 
property 
used for 
investment 
credit 
(Thouaand 
dollara) 



(12) 



(IJ) 



(14) 



(15) 



(17) 



(20) 



(21) 



TOTAL WHOLESALE TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



WHOLESALE TRADE: GROCERIES AND RELATED 
PRODUCTS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



WHOLESALE TRADE: MACHINERY, EQUIfMENT, AND 
SUPPLIES 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



WHOLESALE TRADE: MISCELLANEOUS WHOLESALE 
TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



(^) 



(') 



172 
71 
59 
17 



(^) 






(.') 






(') 



(^) 



I') 

(^) 
1 

(^) 



149 
62 
47 
13 

12 
5 
2 
2 



(^) 
211 
429 

(^) 
2,719 
1,513 

4,088 
3,272 

2,867 
3,147 
3,918 



(^) 



(^) 
(^) 

694 
1,277 

1,164 
338 



1,100 



(^) 



i') 



( = ) 



(=) 

'?> 
(^) 
429 

2,066 
1,170 
3,379 
1,987 

1,162 

2,609 

3,918 

6 



20,219 

825 

445 

1,043 

l,o35 

4,261 

3,948 

6,385 

877 

599 

64 



(') 



(.') 



431 
970 
134 
140 
21 

11 
3 



>.') 



2,753 

154 

205 

278 
626 

534 

785 

90 

57 

1 



(=) 



14,982 

619 

309 

810 

1,246 

3,215 

2,983 

4,628 

650 

401 

41 

20 



(^) 



486,375 

5,337 
4,085 
5,735 
8,502 

41,498 

45,3d2 
132,210 
46,604 
99,240 
25,954 

39,348 

26,592 

2,918 

882 



65,087 

946 

4,376 

4,637 
21,037 

3,528 
10,738 

4,548 

5,251 
9,898 



i') 



671 

1,210 

1,336 
7,401 

■7, lis 

17,693 

9,177 

9,969 

246 

15,885 



( = ) 



348,696 

4,546 
2,811 
4,468 
6,657 
29,084 

33,587 
93,470 
33,769 
78,475 
21,095 

18,212 

16,694 

2,918 

832 



50,470,710 

361,783 

376,156 

647,850 

1,517,150 

4,014,059 

5,2dO,603 
15,238,512 
5,350,089 
8,411,302 
2,197,440 

3,019,578 

1,651,471 

1,451,137 

835,974 

137,600 



5,784,031 

20,449 
33,561 
57,930 
93,530 
302,340 

469,224 
1,618,023 

657,090 
1,207,160 

439,578 

488,730 
383,325 



43,856 

55,647 

110,612 

237,377 

648,107 

800,539 
2,188,759 

5W,402 
1,112,042 

113,195 

468,577 



(^) 



38,086,199 

286,405 

277,741 

460,749 

1,170,242 

3,036,196 

3,981,994 
11,401,376 
4,102,031 
6,068,337 
1,604,707 

2,042,721 

1,263,146 

1,451,137 

835,974 

98,443 



14,363,590 

42,966 

59,336 

125,352 

366,086 

1,153,965 

l,ol8,328 
4,959,013 
1,757,722 
2,634,549 
771,325 

684,478 

331,938 

99,547 

251,747 

7,238 



1,647,218 
2,160 
1,071 
5,437 
9,156 
46,731 

95,443 
458,734 
221,484 
394,973 
151,948 

146,719 
112,928 



7,863 

11,153 

34,210 

62,802 

187, 584 

256,138 
770,612 
215,713 
346,751 
20,897 

45,048 



32,560 

46,729 

84,925 

291,862 

916,656 

1,264,125 
3,724,625 
1,310,194 
1,886,156 
588,633 

485,678 

219,010 

99,547 

251,747 

5,904 



23,177,069 

179,505 
186,751 
308,939 
722,233 

1,393,909 

2,479,067 
6,974,291 
2,462,829 
3,760,381 
992,332 

1,548,861 
632,456 
581,209 
337,155 

67,151 



2,540,093 

8,014 

19,639 

25,605 

45,479 

156,525 

224,369 
775,320 
237,074 
466,553 
136,321 

203,016 
136,667 



4,511 



23,412 
24,643 
47,494 
104,431 
331,943 

382,261 

1,008,000 

240,322 

516,603 

72,776 

346,527 



17,422,735 

140,163 
138,556 
228,285 
562,445 
1,394,42;. 

1,868,067 

5,175,003 

1,924,444 

2,765,977 

722,661 

989,362 
545,789 
581,209 
337,155 

49,193 



10,558,563 

66,798 

79,270 

175,507 

388,725 

1,055,163 

1,330,579 
3,334,818 

936,114 
1,517,287 

375,290 

568,635 

465,753 

46,476 

183,749 

34,397 



10,599 

9,436 

13,206 

38,373 

113,732 

173,635 
434,846 
159,173 
277,740 
127,663 

171,137 
89,219 



6,424 

17,319 

20,226 

56,639 

127,692 

159,317 
353,514 

97,256 
U1,613 

20,185 

81,100 



6,487 



7,739,339 

48,069 

47,310 

133,735 

290,988 

802,073 

990,565 

2,490,241 

673,137 

1,106,683 
211,671 

315,646 
376,534 
46,478 
183,749 

22,460 



21,220,874 

116,649 
140,967 
206,265 
575,167 
1,587,092 

2,115,779 
6,519,211 
2,378,396 
3,641,731 
1,037,517 

1,291,254 
490,783 
538,173 
516,314 

65,356 



6,347 
10,452 
17,441 
26,475 
126,922 

161,206 
674,376 
291,553 
496,659 
186,649 

204,113 
149,277 



4,438 



18,274 

19,406 

37,298 

103,586 

279,950 

336,652 
902,903 
251,926 
439,842 
44,358 

123,659 



16,160,974 

81,824 

106,951 

147,568 

440,775 

1,171,838 

1,591,201 
4,924,559 
1,620,532 
2,669,416 
797,331 

957,377 
341,506 
533,173 
516,314 

55,609 



22,655,677 

153,623 
169,532 
312,226 
673,001 
1,811,453 

2,473,518 
6,931,973 
2,422,296 
3,705,562 
906,155 

1,248,205 
673,541 
861,575 
278,974 

34,041 



7,391 
19,501 
23,641 
45,460 
124,369 

228,842 
772,505 
282,184 
549,048 
183,903 

160,797 
153,321 



5,562 



2,907,175 

17,655 
21,462 
46,960 
86,252 
273,374 

370,492 
986,017 
238,407 
475,709 
56,008 
323,100 



17,033,263 

127,475 
125,769 
229,467 
532,595 
1,395,043 

1,670,231 
5,163,441 
1,690,623 
2,673,403 
644,561 

755,912 
520,220 
661,575 
278,974 

13,959 



(22) 



769,028 

4,213 

6,846 

8,922 

25,912 

77,554 

100,542 
248,295 

67,831 
115,120 

29,376 

61,646 

24,467 

1,045 

14,983 

2,276 



323 

650 

1,134 

1,913 

8,931 

15,617 
35,916 
12,831 
27,956 
7,417 

19,543 
8,096 



106,275 

710 

1,666 

1,697 

5,611 

14,512 

14,794 
39,435 
8,085 
9,566 
3,666 

4,701 



533,391 

3,156 
4,126 
6,071 
18,063 
52,711 

70,111 
172,581 
46,012 
77,345 
18,062 

37,391 
16,371 
1,045 
14,983 

363 



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



88 

ACTIVE CORPOflATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Conr.lnued 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



Business 
receipts 



(Thousand 
dollars) 



Cost of 
sales and 
operations 

f Thousand 
dollars) 



Deprecia- 
tion 



(Thousai 
dollar: 



Number of 
returns 



(Thousand 
dollars) 



(Thousand 
dollars) 



Income 

subject to 

tax 

(Thousand 
dollars) 



Income tax 



(Thous, 
dollar 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



CV) 



(8) 



(10) 



WHOLESALE TRADE NOT ALLOCABLE 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL RETAIL TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000.., 
$500,000,000 under $1,000,000,000, 
$1,000,000,000 or more 

Business receipts not reported.... 



RETAIL TRADE: BUILDING MATERIALS, 
HAEDWARE, AND FAJM EQUIPMENT STORES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or inore 

Business receipts not reported 



RETAIL TRADE: GENERAL MERCHAMDISE STORES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

BuAlnees receipts not reported 



753 
457 
366 
296 
154 



272,166 

23,817 
26,812 
47,434 
57,285 
61,200 

26,003 

21,527 

2,052 

764 

65 

53 
16 
13 



28,765 

1,745 
1,947 
4,079 
6,914 
8,081 

3,645 

1,833 

75 

26 



16,326 

1,684 
1,268 
2,125 
3,040 
3,809 

1,361 

1,708 

188 

153 

22 

19 
3 
6 
5 



698,923 

11,078 
18,659 
25,770 
40,892 
51,042 

33,729 
118,868 

80,667 
103,797 

74,098 

137,755 



171,303,854 

313,410 

1,036,488 

3,532,076 

8,496,264 

19,529,315 

18,481,184 
42,867,076 
14,165,739 
14,131,010 
4,442,777 

7,909,351 

5,448,072 

9,421,227 

22,019,522 

10,343 



10,859,311 

21,902 

72,203 

308,264 

1,039,066 

2,626,217 

2,570,323 

3,178,242 

498,403 

423,868 

118,985 



35,348,927 

17,025 

56,048 

162,207 

450,267 

1,229,042 

1,317,102 
3,614,050 
1,310,753 
3,032,323 
1,643,638 

2,844,552 
2,787,301 
4,314,653 
12,567,611 

2,355 



677,203 


547,381 


8,212 


3,447 


16,889 


4,338 


25,214 


8,497 


40,362 


13,957 


46,796 


24,785 


31,289 


27,561 


113,224 


106,103 


79,178 


64,515 


102,613 


96,4d7 


70,885 


62,731 


137,541 


134,980 



168,016,983 

291,719 

990,811 

3,447,665 

8,310,539 

19,144,978 

18,106,856 
42,066,114 
13,876,183 
13,762,586 
4,340,644 

7,737,625 

5,391,457 

9,280,773 

21,269,033 



10,637,648 

19,243 

69,734 

300,125 

1,018,466 

2,580,507 

2,521,884 

3,122,803 

479,816 

406,-247 

118,823 



33,923,767 

15,780 

46,915 

158,335 

438,708 

1,202,082 

1,277,610 
3,483,119 
1,262,894 
2,918,536 
1,591,153 

2,744,650 
2,749,441 
4,210,094 
11,824,450 



123,832,699 

179,036 

533,359 

2,127,171 

5,404,020 

13,117,356 

13,475,053 
33,413,484 
11,333,358 
10,364,047 
3,130,543 

5,540,133 
3,844,106 
6,727,103 
14,593,925 



3,166,271 

13,635 

48,129 

206,600 

734,414 

1,938,731 

1,956,104 

2,467,225 

381,311 

323,512 

96,510 



9,802 
29,154 
109,633 
296,503 
823,762 

871,697 
2,388,134 

846,907 
1,998,140 
1,056,413 

1,761,313 
1,776,744 
2,729,431 
7,173,458 



5,385 

267 
322 
534 
395 
1,077 

147 
473 
d95 
125 
1,177 

100 



1,315,259 

10,774 
27,491 
68,638 
132, 7d5 
243,798 

184,733 
296,567 

90,712 
148,060 

54,540 

104,250 

64,825 

146,939 

240,180 

987 



107,001 

507 

1,174 

4,534 

13,320 

27,301 

23,813 

27,759 

4,712 

2,900 



501,117 

986 

1,400 

3,381 

9,490 

20,972 

19,999 
43,310 
14,684 
41,456 
21,574 

53,523 

36,011 

66,352 

147,759 

20 



1,304 

290 
244 
295 
234 
124 



{ = ) 



( = ) 



174, 2o3 

6,991 
11,393 
25,778 
38,879 
47,835 

21,404 

13,473 

1,912 

712 

60 

47 
16 
12 



19,188 

5oO 

695 

1,986 

4,645 

6,211 

3,211 

1,689 

65 

24 



(^) 



11,339 

634 

634 

1,365 

2,114 

3,135 

1,576 

1,456 

175 

143 

21 

15 



19,580 

907 
1,962 
2,784 
4,518 
3,725 

{^) 
790 

3,323 



{^) 



4,368,628 

10,457 
26,738 
86,546 
223,603 
554,446 

449,864 
333,688 
273,665 
390,325 

121,257 

233,564 
145,078 
261,732 
751, o83 

5,982 



281,774 

1,360 

1,530 

6,250 

22,995 

63,526 

63,317 
81,959 
19,015 
12,930 



(^) 



1,044 

3,105 

3,940 

15,195 

46,048 

54,456 
129,643 

48,572 

111 , 174 

63,227 

103,686 

88,958 

145,163 

548,399 



4,8o3 

1,491 
588 
403 
858 
162 

473 
59 



772,995 

54,209 

57,531 

93,320 

115,135 

147,493 

71,140 
159,800 
19,031 
22,173 
4,227 

16,770 



6,460 



88,730 

4,679 

4,906 

11,950 

16,440 

23,284 

7,581 

16,365 

3,195 

237 



102,839 

2,661 
2,622 
4,200 
8,207 
10,728 

6,299 
41,920 

5,028 

4,020 

636 

15,329 



15,376 

464 

•989 

2,120 

3,104 

3,314 

(=) 
547 

3,323 

29 



( = ) 



3,812,201 

4,370 

13,044 

53,340 

148,242 

403,153 

358,059 
722,344 
257,360 
3o5,662 
115,404 

219,123 

140,281 
254,634 
747,087 

5,093 



468 

754 

3,501 

12,512 

40,632 

50,379 
67,914 
18,600 
12,701 



8,165 



(=) 



286 

921 

2,699 

10,353 

39,127 

50,398 
122,828 

45,999 
105,417 

61,456 

97,774 
85,192 
141,287 
543,803 



5,303 

121 
222 
514 
912 
1,166 

221 
1,543 



(^) 



1,571,173 

756 

2,722 

12,004 

35,620 

109,534 

110,033 
277,253 
116,649 
175,034 

57,327 

105,130 
69,734 
125,730 
371,670 

1,872 



73,132 

61 

124 

762 

2,779 

9,958 

14,712 

25,694 

8,830 

5,972 



(=) 



617,349 

50 

205 

587 

2,965 

11,594 

16,346 
53,376 
21,958 
51,072 
30, 577 
44,362 
42,378 
70,128 
270,319 



(=) 



(^) 



( = ) 



(=) 



F30tnote8 at end of table. Sec text for explariatory statements and for "Description of the Sample and Limitations of the Data. 



CORPORATION INCOME TAX RETURNS, 1964 



89 



ACTIVE CORPORATION RETURNS 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEKENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



(Thousand 
dollari) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 

(ThouMond 



Total 
assets 



(Thousand 
dor,,,) 



Inventories 



Current 

assets 
other than 
inventories 

(Thousmd 
doltara) 



Depreciable 
assets 



(Thou am 
dollar! 



Current 
liabilities 



( Thousand 
dollars} 



(Thousand 
dollars) 



Cost of 
property 
used for 
investment 

credit 
(ThouSMid 
dollars) 



(12) 



(13) 



(14) 



(15) 



(17) 



(21) 



WHOLESALE TRADE NOT ALLOCABLE 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



TOTAL HEIAIL TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported.... 



RETAIL TRADE: BUILDING MATERIALS, 
HARDWARE, AMD FARM EQUIPMENT STORES 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,0CO under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE: GENERAL MERCHANDISE STORES 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 






I') 
I') 



(=) 



<=) 



(') 
(') 

35 

15 

224 

1,329 

1,413 

C) 

243 
1,478 
30,505 



(^) 
I') 









1,478 
30,346 



(^) 

{') 
{') 
(=) 

{') 



28,999 

538 

773 

2,895 

6,210 

8,281 

4,547 

4,564 

551 

339 

43 

38 
13 
13 



165 

347 
1,206 
1,612 

665 

499 

■31 

16 



C^) 






115 
460 
587 

520 

497 

71 



(0 

(2) 




l'\ 




(= 




(^) 




(') 


- 


(') 






58 




65 



944, 54i 

3,242 

1,982 

18,964 

39,202 

76,992 

62,539 
101,397 
24,110 
66,582 
21,386 

48,506 
42,243 
99,873 
334,606 

2,8o0 



1,671 
5,659 
14,782 

8,082 

13,811 

1,923 

2,310 



C^) 



427,965 

(^) 

(') 

290 
1,768 
5,144 

7,54i 
13,660 

5,080 
18,276 
12,138 

24,460 

27,745 

52,244 

258,916 



237,574 

11,073 
9,207 
18,559 
16,007 
27,416 

8,846 
30,354 
26,566 
23,763 
39,960 

19,550 



60,949,188 

396,720 

638,447 

1,746,256 

3,903,740 

7,905,263 

5,631,707 
11,788,971 
3,585,421 
4,885,219 
1,581,286 
2,841,632 
2,135,680 
3,673,053 
9,111,959 

122,834 



5,448,011 

46,108 

50,017 

195,250 

612,993 

1,327,408 

1,210,896 

1,390,170 

272,419 

242,812 



Business receipts not reported. 



{'} 



I') 



72,397 



17,541 



18,791,238 

27,551 
39,505 
89,556 
230,563 
604,124 

523,649 
1,503,937 

622,130 
1,462,660 

814,491 

1,415,525 
1,611,114 
2,484,964 
7,346,701 

14,418 



49,029 



19,568,852 

79,884 

150,574 

557,824 

1,352,002 

2,776,412 

2,265,802 

4,302,888 

1,255,983 

1,469,227 

446,457 

841,934 

576,048 

1,016,533 

2,471,600 

5,684 



9,366 

23,499 

80,421 

255,241 

539,994 

454,575 

456,173 

86,088 

77,940 



5,205,054 

5,723 

11,357 

37,235 

88,953 

234,218 

187,116 
527,725 
201,576 
4o4", 149 
213,003 

378,505 

375,948 

659,872 

1,820,634 

40 



105,630 



383 


7,911 


383 


3,913 


780 


7,555 


2,266 


9,828 


2,994 


11,020 


2,622 


3,870 


5,042 


15,468 


10,331 


10,989 


6,659 


11,243 


9,847 


10,574 



21,833,911 

120,420 

167,832 

493,283 

1,274,876 

2,805,071 

2,504,936 

4,256,006 

1,313,405 

1,691,538 

548,615 

840,035 

894,134 

1,051,194 

3,819,331 

53,184 



2,146,616 

12,454 

18,404 

62,798 

219,944 

497,185 

495,953 
539,377 
117,470 
111,183 



15,507 



6,341 



7,687,543 

12,200 
15,128 
24,132 
62,355 
196,409 

180,250 
542,694 
238,596 
498,237 
328,323 

474,606 

794,138 

312,938 

3,502,405 

4,081 



56,307 

1,705 
4,205 
3,340 
2,725 
11,616 

1,512 
5,215 
5,548 
1,251 
15,771 

752 



21,705,535 

150,257 

323,795 

780,616 

1,538,838 

2,824,930 

2,122,475 
3,531,524 

1,035,488 

1,365,537 

739,863 

1,273,797 

814,677 

1,773,861 

2,899,439 

20,337 



1,364,426 

9,221 

18,556 

57,121 

170,871 

348,168 

283,225 

343,492 

58,457 

42,372 

30,921 



2,022 



9,537 

12,509 

29,o43 

92,725 

223,458 

182,058 
490,977 
191,098 
574,144 
338,871 

653,957 

505,876 

1,084,899 

1,920,753 

343 



95,540 


103,210 


8,404 


602 


4,158 


2,780 


3,958 


7,160 


4,351 


8,694 


6,382 


18,167 


4,720 


3,953 


17,373 


10,010 


14,335 


11,082 


15,314 


7,402 


9,179 


21,653 



1,011 



20,513,595 

124,787 

202,989 

561,299 

1,247,861 

2,713,750 

2,369,240 
4,717,701 
1,434,642 
1,523,451 
441,132 

750,422 

622,097 

907,862 

2,859,959 

35,393 



17,120 

22,533 

62,338 

182,331 

424,583 

425,721 
515,117 
85,324 
84,197 



1,504,487 

7,326 

12,753 

27,068 

65,923 

206,595 

154,289 
481,133 
204,533 
380,924 
227,127 

327,200 
4il,417 
634,847 
,330,792 

2,460 



28,931,230 

105,153 

187,369 

683,569 

1,749,311 

3,767,622 

3,178,785 
5,317,319 
1,553,744 
2,425,209 
859,694 

1,515,529 
1,001,457 
1,873,043 
4,559,709 

42,116 



19,227 
20,745 

86,879 
330,675 
717,293 

630,642 
705,032 
143,008 
115,634 



10,611 



3,572 

12,367 

42,250 

119,473 

305,738 

301,060 
821,553 
325,742 
782,014 
435,746 

778,887 

742,650 

1,135,549 

3,455,588 

10,310 



3,732 

24 

202 

20 

325 

1,400 

20 
363 
903 
233 
231 



1,589,009 

18,186 
28,629 
67,851 
89,728 
186,617 

150,395 
243,711 

68,586 
138,523 

48,885 

98,153 

65,517 

112,943 

269,429 

1,356 



77,797 

253 

503 
3,510 
6,435 
17,474 

17,142 

25,114 

3,984 

2,403 

798 



470,880 

1,538 
3,034 
6,803 
9,374 
20,843 

16,879 
36,186 
11,730 
37,012 
15,362 

52,010 

35,225 

58,523 

154,988 

313 



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



90 

ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



( Thauiartd 
dollars) 



Business 
receipts 



(Thousm 
dollar: 



Cost of 
sales and 
operations 

(Thoiiaatid 
dollars) 



Deprecia 
tion 



Number of 
returns 



(Thous, 
doll a, 



(Thouaar>d 
dollars) 



Income 
subject to 



(Thousard 
dollars) 



(1) 



(2) 



(3) 



(4) 



(8) 



(10) 



RETAIL TRADE : FOOD STORES 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



RETAIL TRADE: AUTOMOTIVE DEALERS AND 
GASOLINE SERVICE STATIONS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE; APPAKEL AND ACCESSORY 
STORES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE: FURNITURE, HOME FURNISHINGS, 
AND EQUIPMENT STORES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000, COO, 000 or more 

Business receipts not reported 



19,002 

919 
1,058 
2,480 
3,022 
4,119 

2,894 

3,539 

327 

221 

25 

23 

7 
7 
3 



45,809 

2,336 

1,860 

4,504 

6,857 

10,213 

7,650 

10,100 

1,240 

213 

1 



29,716 

2,366 
2,501 
5,991 
7,894 
7,376 

1,961 

973 

85 

49 

5 



24,593 

2,082 
2,176 
4,270 
5,874 
6,201 

2,355 

1,026 

40 

22 

2 



544 



39,611,259 

12,659 

41,575 

188,981 

444,062 

1,327,222 

2,122,402 
6,868,970 
2,257,857 
4,177,126 
1,669,996 

3,561,650 
2,378,686 
5,106,574 
9,451,911 

1,588 



43,800,138 

29,095 

73,412 

342,961 

1,026,787 

3,407,862 

5,580,012 

21,596,412 

8,491,167 

3,200,652 

51,026 



9,928,330 

35,241 

97,060 

441,921 

1,155,111 

2,288,963 

1,356,547 
1,764,942 

595,250 
1,187,150 

317,753 

688,377 



7,704,823 

25,939 
34,306 
329,072 
885,049 
2,023,911 

1,655,487 

1,724,789 

311,403 

427,410 

121,522 

115,532 



403 



39,338,258 

12,291 
39,619 

185,143 

439,447 

1,316,610 

2,106,297 
6,320,650 
2,234,360 
4,139,599 
1,643,647 

3,522,420 
2,362,913 
5,070,679 
9,444,583 



43,075,612 

24,238 

67,894 

332,466 

1,002,757 

3,338,783 

5,483,234 

21,264,484 

8,365,031 

3,146,435 

50,240 



9,581,812 

33,924 

94,708 

434,608 

1,134,179 

2,247,641 

1,323,927 
1,718,754 

565,976 
1,147,214 

305,484 

675,397 



7,355,743 

24,018 

80,439 

317,603 

853,760 

1,947,801 

1,591,825 

1,631,775 

289,963 

394,737 

115,090 

108,732 



31,099,429 

8,391 

26,460 

129,778 

325,262 

1,028,927 

1,672,002 
5,472,723 
1,793,255 
3,322,097 
1,309,063 

2,727,300 
1,866,027 
3,997,677 
7,420,467 



36,709,211 

18,231 

49,299 

239,963 

753,169 

2,656,538 

4,645,935 
18,258,098 
7,294,688 
2,746,749 
46,541 



6,319,49o 

21,055 

60,560 

280,067 

721,722 

1,439,515 

859,151 
1,080,720 
363,813 
747,614 
230,647 
514,632 



4,836,662 

15,623 

49,981 

200,029 

546,617 

1,274,748 

1,063,620 

1,109,985 

185,961 

246,331 

74,334 

69,433 



391,801 

423 

1,039 

3,221 

6,390 

14,916 

19,744 
57,001 
16,949 
39,697 
16,160 

37,374 
25,831 
60,587 
92,421 

48 



216,404 

1,059 

1,657 

5,081 

10,362 

28,327 

31,458 
88,579 
35,282 

13,945 
105 



93,867 

790 

1,023 

4,819 

12,501 

20,319 

11,861 
16,228 

6,373 
11,870 

3,506 

4,576 



o0,122 

784 

1,232 

3,780 

8,904 

16,279 

11,232 
10,595 
2,354 
2,244 

506 
2,078 



34 



11,900 

238 

342 

1,188 

1,757 

2,695 

2,111 

2,954 

289 

201 

24 

22 

7 



{'} 



30,695 

645 

555 

2,179 

3,880 

7,191 

6,047 

8,710 

1,183 

207 



20,923 

653 
1,158 
3,723 
5,158 
5,489 

1,718 

329 

60 



(') 



15,780 

617 

835 

2,356 

4,153 

5,016 



805 
30 
17 
2 



(') 



770,782 

150 
1,604 
2,984 
7,566 
17,426 

31,084 
116,475 
35,853 
81,009 
28,310 

78,391 
43,514 
115,559 
203,284 



625,722 

1,528 
1,133 
8,598 
16,254 
59,479 

75,947 
279,243 
119,771 

63,474 
58 



322 , 945 

962 

1,735 

10,125 

40,190 

89,202 

47 ,'746 
54,111 
17,064 
34,944 
o , 844 

20,021 



(') 



205,394 

704 

1,411 

7,428 

23,585 

57,464 

43,814 
40,802 

8,316 
15,209 

4,126 

2,2o3 



{'} 



75,603 

1,803 
1,422 
4,624 
6,204 
8,996 

10,422 
30,383 
2,118 
5,341 
2,252 

56 



130,013 

6,327 

7,015 

9,423 

16,928 

28,330 

17,160 

37,209 

4,721 

943 



70,203 

5,44b 
5,555 

10,591 
10,168 
lo,172 

3,492 
12,344 
1,177 
2,092 
1,272 

1,385 



73,992 

6,873 

6,285 

8,065 

10,030 

12,197 

11,403 

10,748 

2,295 

5,580 



715,332 

22 

94 
2,292 

4,757 
11,335 

21,983 
97,419 
34,461 
76,442 
25,172 

74,515 
47,813 
113,347 
203,284 

I') 



525,179 

931 

587 

5,436 

10,515 

39,675 

54,663 
240,294 
113,047 

59,955 

34 



275,591 

408 

1,056 

5,304 

31,029 

72,954 

44,103 
50,087 
15,094 
31,410 
5,172 

17,9o4 



163,856 

485 

797 

4,830 

14,571 

42,479 

37,825 
36,364 

7,709 
14,651 

4,105 



{') 



328,999 

(') 

1 

457 

1,326 

2,597 

5,843 
36,440 
15,542 
35,870 
12,881 

35,851 

23,693 

55,652 

101,351 

(=) 



188,440 

182 

122 

1,288 

2,425 

9,618 

13,642 
83,084 
49,398 
28,671 
10 



(*) 



o4 

232 

1,512 

7,695 

20,159 

14,846 
20,694 

6,663 
15,404 

2,647 

8,990 



54,629 

72 

136 

1,038 

3,388 

10,901 

12,087 

14,243 

3,599 

7,150 
2,015 



(^) 



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



CORPORATION INCOME TAX RETURNS, 1964 



91 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



RETAIL TRADE: FOOD STORES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



REIAIL TRADE: AUTOMOTIVE DEALERS AND 
GASOLINE SERVICE STATIONS 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



REIAIL TRADE ; APPABEL AND ACCESSORY 
STORES 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE: FURNITURE, HOME FURNISHINGS, 
AND EQUIPMENT STORES 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



Business receipts not reported . 



Foreign tax 
credit 



Number of 
returns 



(12) 



(') 



{=) 



i.') 






(') 






(') 



( = ) 
(^) 



(Thousand 
dollars) 



(IJ) 



( = ) 



(^) 






(-") 






i'l 



(-) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



(14) 



1,d42 

72 
195 
328 

327 
519 
24 
87 
13 

16 
5 

3 
(=) 



5,589 

(^) 

216 

490 

1,144 

l,lo4 

2,106 

338 

68 



399 
1,028 
1,065 

303 
155 
28 
29 
3 



(') 



(^) 
(^) 



280 
551 
940 

2S4 

184 

17 

10 

1 



(-') 



Amount 
(Thousand 
dollars) 



(15) 



181,906 

t^) 

152 
1,994 
1,071 

2,527 
8,346 
1,600 
14,434 
4,637 

12,230 
11,415 
47,629 
75,750 



71,193 
(=) 

1,721 
3,201 

10,367 

9,694 

35,003 

6,955 

4,101 



(,'■) 



47,672 

2,809 

2,446 

5,270 

11,061 

4,261 
3,529 
1,687 
10,487 
1,248 

3,8t>4 



(0 



22,969 

(=) 

{') 
1,858 
4,028 
5,872 

3,089 
3,001 
1,214 
2,873 
570 

346 



Total 
assets 



dollai 



(16) 



7,581,516 

10,763 
13,293 
43,120 
99,632 
262,748 

385,759 
1,097,905 
385,746 
752,062 
306,407 

818, 582 

440,974 

1,188,089 

1,765,258 

11,178 



10,073,735 

62,122 

65,984 

165,582 

380,097 

1,125,033 

1,474,680 

4,538,121 

1,527,107 

701,222 

f,724 



42,275 

56,325 

218,100 

547,163 

995,239 

636,823 
757,290 
269,157 
560,533 
125,006 

2o6,372 



4,002,242 

29,869 

43,683 

171,642 

484,739 

1,008,284 

816,197 
850,697 
184,935 
260,341 
58,540 

88,009 



Inventories 



2,352,385 

1,131 
2,086 
8,164 
22,567 
65,903 

101,650 
291,359 
96,742 
230,370 
104,348 

262,117 
158,301 
356,661 
650,966 

20 



12,960 

15,680 

51,006 

136,777 

449,235 

645,660 

2,037,054 

635,670 

232,388 



14,976 
26,923 
114,470 
262,640 
445,207 

239,786 
301,960 

92,305 
184,718 

43,497 

71,522 



8,405 
12,936 
68,668 
172,212 
350,946 

263,074 

260,895 

51,885 

74,724 

15,434 

18,333 



Current 
assets 

other than 
inventories 

(Thouaerd 
dollars) 



(18) 



2,331 
1,772 
10,823 
24,065 
59,947 

114,472 
306,949 
123,396 
182,811 
73,060 

189,873 

31,232 

238,25o 

316,925 

5,669 



23,904 
21,460 
48,871 
118,777 
372,955 

447,820 

1,422,420 

513,568 

262,698 

2,794 



14,019 

14,171 

57,338 

194,318 

374,902 

262,012 
292,840 
101,006 
202,431 
40,021 

76,598 



3,270 



1,990,769 

12,336 

17,852 

70,193 

225,492 

474,662 

407,421 
457,669 
100,117 
151,915 
35,260 



34,840 



Depreciable 
assets 



( Thotismd 
dollars) 



(19) 



6,058 

13,020 

31,380 

72,459 

179,533 

215,630 
616,419 
187,463 
463,482 
170,202 

453,591 
275,554 
688,962 
978, 67o 

1,245 



2,522,970 

16,574 

21,513 

59,939 

128,336 

317,643 

398,830 

1,061,089 

364,549 

142,690 

1,977 



9,325 



11,254 

ll,lo7 

52,467 

133,674 

225,907 

137,360 
223,461 

73,534 
163,927 

43,095 

56,847 



706,948 

8,000 

12,663 

34,815 

95,147 

181,151 

138,473 

136,304 

34,094 

33,655 

7,709 

24,354 



Current 
liabilities 



(ThousetJd 
dollars) 



5,320 
3,041 

13,254 
33,212 

33,707 

130,834 
413,781 
133,538 
251,292 
95,015 

242,207 
147,825 
273,015 
529,167 

4,112 



13,9o0 

18,207 

57,394 

135,672 

457,320 

603,815 

2,092,370 

699,529 

302,014 

441 



5,507 



1,472,378 

16,731 
21,437 
75,560 
179,327 
332,350 

216,210 
264,521 

95,602 
165,047 

30,844 

63,447 



10,488 

15,938 

61,440 

162,243 

360,834 

308,154 
339,734 
62,062 
74,639 
22,016 

38,603 



(a) 



1,646 

4,769 

14,043 

41,532 

95,801 

162,039 
447,042 
136,116 
376,261 
171,357 

425,437 

211,225 

737,494 

1,113,121 

4,624 



14,715 

20,757 

66,5o0 

148,014 

441,334 

647,985 

1,861,848 

659,261 

294,589 

984 



2,396,118 

9,565 

16,061 

97,734 

293,490 

560,672 

360,046 
403,442 
144,358 
316,851 
62,575 

138,876 



^7,572 



1,757,123 

7,255 

11,522 

75,192 

232,404 

463,935 

365,320 
342,128 

86,399 
103,614 

27,925 

40,130 



Cost of 
property 
used for 
investment 

credit 
(Thttusand 
dollars) 



(22) 



403,085 

443 

604 

3,699 

3,654 

16,985 

20,393 
53,175 
17,929 
44,107 
18,287 

36,745 

23,188 

54,415 

104,441 

20 



137,038 

873 

1,200 

2,592 

7,383 

17,959 

23,302 
59,891 
14,802 
8,184 



65,719 

871 

1,268 

4,036 

6,587 

13,596 

6,102 
12,068 
6,345 
9,945 
1,583 

3,298 



32,318 

143 

694 
1,512 
4,008 
7,273 

6,867 
6,237 
2,400 
2,131 
831 

152 



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



332-837 O - 69 ■ 



92 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Uajor industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



(Thtmsand 
dollars) 



Business 
receipts 



(Thousend 
dollars) 



Cost of 
sales and 
operations 

(Thousand 
dollars) 



Deprecia 
tion 



Net income 



Number of 
returns 



subject to 
tax 



(Thouserd 
dollara) 



(1) 



(3) 



(i) 



(■^) 



(IC) 



RETAIL TRADE: EATING AND DRINKING 
PLACES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE: MISCELLMIEOUE RETAIL STORES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE NOT ALLOCABLE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



WHOLESALE AND RETAIL TRADE NOT 
ALLOCABLE 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $1CO,000 

$100,000 under $200,000 

$200,000 under $500,000 

tXIO.aX) under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



46,675 

6,266 
9,87i 
11,535 
8,*94 
7,212 

1,691 
606 



60,194 

5,937 

6,034 

12,216 

15,085 

14,093 

3,916 
1,741 



(^) 



234 
105 



126 
1 



BuAlnese receipts not reported . 



I.') 



6,784 

1,287 

405 

534 

889 

1,398 

711 

501 

18 

13 



1,022 



8,239,102 

97,412 

376,313 

833,511 

1,234,030 

2,206,334 

1,136,847 

1,018,966 

171,330 

637,906 

401,088 

123,919 



1,446 



16,196,539 

70,169 

232,051 

907,964 

2,249,277 

4,386,486 

2,724,922 
3,099,042 

529,576 
1,018,931 

237,749 

456,336 
232,085 



115 


425 


3 

(2 


968 


17 
12 


195 
615 


50 


820 


1 


<j63 



3,616,344 

11,482 

15,410 

39,908 

132,229 

474,327 

507,460 

1,005,853 

136,105 

270,424 

311,835 

155,918 

555,331 



8,046,670 

91,516 

363,879 

816,981 

1,208,059 

2,173,239 

l,109,29o 
996,361 
158,455 
606,843 
398,801 

123,240 



15,845,483 

66,920 

224,195 

886,586 

2,202,700 

4,305,535 

2,675,657 

3,026,761 

519,688 

977,746 

236,229 

444,363 
279,103 



111,990 
3,739 
(=) 

15,818 
12,463 

49,906 
1,407 



3,500,662 
10,354 
15,063 
38,893 
128,575 
463,902 

498,680 
985,109 
129,529 
262,439 
307,187 
144,015 

516,911 



48,054 
184,367 
396,936 
568,964 
975,377 

496,807 
427,118 
78,383 
312,993 
236,238 

65,558 



10,959,930 

41,857 

133,355 

552, 7o9 

1,448,556 

2,955,830 

1,897,170 

2,208,762 

389,040 

648,562 

177,307 

305,387 
201,335 



79,804 
2,328 

11,396 
8,813 

36,445 
719 

18,049 



6,510 

9,027 

27,030 

88,203 

329,722 

373,879 

777,751 

100,636 

202,701 

246,058 

106,303 

257,518 



239,416 

4,609 
14,71o 
26,619 
36,703 
60,223 

34,603 
24,421 

5,356 
20,355 

9,529 

2,180 



204,205 

1,440 

5,157 

16,969 

34,888 

55,288 

31,851 
28,623 

4,802 
15,362 

3,060 

3,559 

2,983 



1,326 

176 



(^) 



234 

207 



345 
51 



34,880 

379 

185 

539 

1,944 

o,293 

4,710 

9,455 

1,261 

2,903 

3,431 

851 

2,929 



23,728 

1,643 
4,171 
5,676 
5,081 
5,200 

1,377 

456 

20 

25 



(') 



40,378 

1,908 
2,942 

7,244 
11,027 
11,816 

3,538 

1,574 

70 

47 

3 

3 
1 






3,403 
331 
122 
195 
501 

1,100 

677 

422 

17 



i') 



264,677 

2,295 
8,915 
15,965 
29,349 
76,448 
43,152 
38,884 
7,621 
27,439 
12,120 

1,658 



(^) 



529,479 

2,211 

7,283 

31,176 

67,902 

143,600 

90,197 
92, 571 
17,443 
43,065 
6,572 

19,380 
7,506 



3,236 



360 
404 
732 
,811 
,064 
,970 
,765 
,323 
) 

,7o3 
,832 



129,332 

14,171 
17,390 
25,989 
28,160 
29,170 

6,951 
4,803 

1 
1,205 



98,025 

10,329 
11,848 
21,654 
18,553 
18,528 

7,731 

5,906 

496 

1,755 

67 



4,258 
1,220 

1,824 

445 



(') 



19,130 

2,572 

l,2o9 

2,507 

3,820 

2,888 

.191 

4,697 

53 

97 



194,156 

887 

4,768 

9,446 

16,922 

55,677 

29,024 
29,903 
6,795 
26,303 
11,893 

1,426 



(') 



409,414 

800 

4,046 

13,752 

46,950 

105,319 

69,644 
77,535 
15,655 
37,202 
6,572 

19,279 
7,276 



< ) 



176 

303 

354 

1,720 

7,462 

9,930 

21,991 

4,853 

5,724 
3,661 

o9,195 



67,765 

122 

1,085 

2,083 

3,877 

15,507 

9,935 
12,729 

3,213 
12,392 

5,936 

704 



(') 



141,099 

185 

817 

4,257 

11,133 

28,957 

22,667 
30,993 

7,446 
17,974 

3,261 

9,665 
3,663 






57,593 
25 

71 
70 
543 
1,905 
2,968 
8,844 
2,303 

2,856 
925 

34,565 



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



CORPORATION INCOME TAX RETURNS, 1964 



93 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



(Thouuand 
dottart) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



f Thousand 
fhtlara) 



Total 
assets 



(Thousand 
dollars} 



Inventories 



Current 

assets 

other than 

inventories 

r Thousand 
dollars) 



Depreciable 
assets 



( Thousand 
dollars) 



Current 
liabilities 



/ Thousand 
dollars) 



Cost of 
property 
used for 
investment 
credit 

(Thous^d 
dollars) 



(12) 



(1?) 



(14) 



(21) 



RETAIL TRADE: EATING AND DRINKING 
PLACES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE: MISCELLANEOUE RETAIL STORES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100, OCO 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



RETAIL TRADE NOT ALLOCABLE 
Total 

Under $25 , COO 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500, OOC 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



WHOLESALE AND RETAIL TRADE NOT 
ALLOCABLE 



(') 









2,192 



(=) 
(') 

(') 
1,369 



Total . 



1,550 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,C0C,CCO 

$5,000,000 under $10,000,000... 
$10,000,000 unu-r ■ :,C.CO,CCO.. 
$50,000,000 -jr.^-r .'.- [j.cOCOOO. 

$100,000,000 t:. - , , c 

$250,000,000 v;i , , JjO 

$500,000,000 j: - , , ■ ,Cl 

$1,000,000,CO„ v.r corv 

Business receipts ::ot reported . 



ij; 
i,ij' 



2,68< 

(=) 
215 
488 
676 
707 

370 
173 



6,318 

156 

289 

952 
1,604 
1,878 

894 

431 

30 

26 

3 

3 



C) 



(') 



154 
84 



46,681 

530 
l,o81 
4,897 
8,787 

10,877 
7,935 

(=) 
5,310 
2,3o5 

1,500 



94,790 

73 

635 

8,028 

12,3?5 

19,826 

16,435 

15,062 

2,942 

8,791 

42S 

3,8vO 

3,033 



(') 



'-) 



30,129 



2,226 
2.030 

' = ) 



88,943 
214,311 
343,483 
493,197 
783,5o2 

493,265 
380, 21o 
105,321 
284,934 
166,985 

49,345 



7,077,793 

79,742 
144,295 

505, lO.- 
1,0.V,1-V 
1,786,107 

1,081,745 
1,263,581 
218, 05o 
612,503 
103,133 
131,402 
84,592 



20 , 3.;4 



o9,144 
9,227 

14,417 

8.039 



2,519,144 

1 --1,222 
11,157 
21,849 
ul,o96 
216, 71o 

194,993 

377,111 

55,237 

110,386 
121,-48 

171,315 



214,831 

3,501 
11,298 
22,353 

28,480 
43,109 

21,507 
21,437 
6,001 
20,116 
25,201 

11,706 



21,802 
44,502 

174, J-..; 

JJ2,''-'.5 
644,121 

337,288 
396,039 
35,716 
179,387 
44,974 
60,202 
41,799 



2,939 



20,449 
2,020 

(=) 
1,443 
2,137 

3,825 

246 

5,435 



459,493 

3,90^ 

1,719 

5,708 

18,335 

64,103 

58,959 
112,349 
16,4o0 
27,293 
46,438 

41,863 
61,271 



817,056 

12,934 
39,855 
54,901 
37,442 
135,767 

137,591 

103,591 

34,630 

32,693 

50,327 

16,541 



10,734 



23,744 
37,834 
1:9,142 
339,91c 
636,930 

457,424 
539,375 
84,573 
178,270 
13,330 
32,054 
18,7o4 



1 

(2 


498 


5 
2 


085 
5tjf. 


8 


307 


1 


035 


1 


300 



1,403,063 

5,395 
4,191 
8,132 
21,793 
73,328 

35,229 
155,353 
25,348 
4u,429 
27,049 

19,60- 



2,902,550 

72,355 
168,182 
307,933 
443,573 
731,930 

405,724 
314,981 
71,107 
241,093 
119,908 

16,060 



4,204 



23,303 

c 5,952 

20;^, ^14 

j-'.',l;5 
611,516 

353,320 
343,837 
55,186 
202,077 
58,101 
38,0ci7 
33,247 



23,207 
3,455 

0,504 
1,693 

7,975 
944 

2,197 



443,539 

4,553 

3,681 

7,057 

22,=>14 

7o,34- 

60,337 

123,415 

15,271 

38,505 

53,0c2 

11,92- 



1,005 



1,013,686 

20,343 

53,840 

91,273 

145,393 

252,317 

156,510 
133,933 
29,913 
64,283 
38,151 

14,663 



25,465 
54,390 

340^620 
532,278 

369,149 
475,525 
73,936 
197,951 
27,536 
43,123 
32,855 



21,952 
3,034 

(') 
4,203 
3,140 

8,124 
537 

2,514 



599,345 

7,599 
2,920 

7,131 
23.402 
-1,172 

70,522 
140,196 
22,012 
35,236 
3i,229 

27,395 



U2,834 



16,513 
57,616 
83,290 
126,470 
276,357 

180,944 
144,757 
48,207 
163,616 
100,594 

26,782 



25,296 

43,351 

215,562 

454, 3d1 

399,228 

527,334 

593,913 

109,653 

270,231 

59,013 

65,248 

47,582 



18,912 
2,262 

(^) 
2,054 
3,392 

10,630 
^2,506 
3,399 



(.') 



985,560 

5,758 

7,269 

8,841 

23,b35 

113,124 

96,393 
182,503 
25,612 
50,388 
43,343 

84,897 
319,887 



13,860 



224,893 

11,277 
17,483 
31,283 
27,199 
49,243 

29,755 
21,543 

6,312 
18,938 

9,893 

1,160 



170,725 

2,577 

3,338- 

14,273 

24,463 

43,177 

29,440 

24,493 

4,534 

15,484 

1,929 

3,990 

2,104 



1,549 
61 

33 

625 

557 

4 

269 



79 

297 
563 
4,248 
5,245 
8,091 
1,017 
2,015 
2,741 

2,503 
3,433 



Footnotes at end of tabic. See text for explanator>' statements ar.d for "I>iScription of the Sample and Limitations of the Data 



94 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Number of 
returns 



Total 
receipts 



f Thouaand 
doJlari) 



Business 
receipts 



(Thouaand 
doltara) 



Cost of 
sales and 
operations 

(Thouaard 
dot tar a) 



Deprecia- 
tion 



(Ttwiaand 
doltara} 



Number of 
returns 



(Thouaand 
dottara) 



( Thouaand 
doltara) 



Income 

subject to 



(Thouaand 
rhtlara) 



(Thouaand 
doltara) 



Investment 
credit 



(1) 



(3) 



(6) 



(7) 



(10) 



TOTAL FINAMCE, mSUEANCE, AUD REAL ESTATE' 



Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND HEAL ESTATE; 
BANKS AND TRUST COMPANIES^ 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE: CREDIT 
AGENCIES OTHER THAN BANKS' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE: 
SECURITY AND COMODITY BROKERS, 
DEALERS, EXCHANGES, AND SERVICES' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000, COO, OOO or more 

Receipts not reported 



383,727 
207,795 
57,216 
i2,041 
25,746 
16,930 

6,087 

5,435 

755 

764 

104 

64 
24 

13 



20,746 



15,402 

733 

871 

2,293 

3,526 

4,056 

1,879 

1,574 

208 

222 

22 

14 
3 

1 



48,527 
24,875 
5,009 
6,511 
4,576 
3,145 

1,601 

1,650 

172 

111 

5 



101,296,801 
1,753,988 
2,018,031 
2,942,441 
3,558,049 
5,197,964 

4,244,145 
11,097,587 

5,237,058 
15,822,879 

7,146,737 

9,751,464 
8,803,600 
8,296,426 
15,426,432 



18,269,792 

8,342 

32,636 

171,799 

514,187 

1,283,785 

1,323,106 
3,180,688 
1,427,103 
4,556,730 
1,453,475 

2,398,780 

1,182,501 

736,660 



11,759,577 
131,667 
182,358 
462,493 
636,694 
995,316 

1,132,168 
3,365,375 
1,185,489 
1,925,566 
408,124 

430,323 
904,004 



3,979 


1,542,484 


1,722 


13,149 


344 


12,402 


588 


40,858 


268 


35,130 


462 


147,216 


179 


122,894 


117 


261,378 


26 


156,203 


16 


382,558 


1 


65,140 



57,200,239 

659,342 

912,530 

1,428,624 

1,754,788 

2,194,724 

1,482,658 
3,855,923 
2,176,418 
8,010,869 
4,464,912 

5,866,877 

5,900,376 

6,746,828 

11,745,370 



2,357,480 

5,275 

11,058 

23,899 

56,576 

129,779 

150,898 
375,638 
166, 510 
541,621 
215,436 

362,604 
212,231 
105,955 



26,397 
64,718 
151,802 
222,904 
243,900 

213,394 
542,881 
194,916 
535,943 
195,539 

134,049 
730,560 



573,082 

5,594 
1,713 

16,622 
8,463 

42,422 

37,185 
98,295 

78,496 

l.j9,746 

1,686 

112,860 



28,074,208 
130,028 
156,132 
233,484 
359,082 
509,746 

405,582 
1,322,431 

853,745 
3,670,353 
2,217,506 

3,221,084 
3,353,890 
4,157,445 
7,483,600 



280 

122 
0,403 
3,378 
4,835 
1,187 

1,388 
228 



1,592 
2,900 
4,111 
9,862 
8,564 

19,776 
61,669 
9,151 
73,526 
15,401 



26 

21 

1,443 

1,002 
9,236 
3,535 
2,651 



2,738,852 
263,330 
252,208 
284,884 
290,229 
375,955 

194,306 
344,746 
117,211 
207,578 
59,430 

92,182 
101,000 
57,173 
97,737 

883 



418,713 

4ol 

1,069 

4,071 

14,076 

38,649 

38,097 
77,698 
30,221 
87,904 
24,164 

52,142 
27,631 
22,530 



173,523 
5,549 
3,841 
5,913 
6,955 
12,196 

14,159 
46,894 
17,698 
21,300 
2,661 

3,296 
33,061 



14,324 

227 
310 
750 
246 
2,356 

1,120 
2,920 
1,162 
3,464 
398 

1,371 



237,627 
117,641 
42,520 
32,684 
20,082 
13,819 

5,083 

4,420 

589 

607 

89 

55 



13,892 

273 

693 

2,063 

3,300 

3,858 

1,791 

1,484 

193 

200 

19 

14 
3 
1 



31,853 

13,131 
3,545 
5,240 
3,940 
2,788 

1,427 

1,510 

155 

106 

5 

4 
2 



677 
217 
405 
200 
383 

162 
96 
14 
16 
1 



351,756 
408,656 
523,579 
556,274 
708,389 

536,067 
1,298,406 

658,537 
1,998,758 

813,611 

909,903 

1,071,338 

357,064 

764,706 



748 

5,316 

33,134 

88,442 

197,408 

177,980 
389,785 
169,268 
586,287 
139,441 

312,559 
186,473 
122,737 



1,161,332 

36,517 
35,245 
81,803 
111,174 
107,889 

84,283 
238,720 

76,265 
184,717 

33,083 

61,447 
110,189 



181,731 

2,239 

1,279 

5,183 

6,186 

15,833 

19,508 
41,229 
19,117 
31,252 
116 

39,789 



1,775,415 
410,827 
123,144 
127,538 
153,245 
216,263 

105,629 
250,774 

65,924 
130,473 

30,860 

20,103 
24,590 
52,313 



92,287 

4,440 
3,650 
4,754 
5,833 
21,095 

5,104 
17,802 

3,295 
17,218 

9,065 



219,929 

83,991 
26,393 
15,147 
20,879 
8,688 

17,062 
30,446 
8,576 
8,048 



37,481 

16,864 
1,414 
1,718 
3,789 
2,081 

6,242 
3,352 

1,078 



274,595 
329,537 
421,100 
444,391 
575,066 

428,144 
914,315 
350,582 
1,039,735 
345,146 

597,087 
602,845 
284,714 
729,231 



615 

4,467 

31,783 

85,935 

192,566 

172,122 
357,159 
157,316 
556,559 
130,635 

307,585 
182,569 
122,720 



1,043,004 

28,292 
28,943 
69,037 
103,673 
93,154 

79,334 
225,982 

69,770 
154,535 

25,729 

59,227 
104,227 



165,006 

1,674 

702 
3,814 
4,748 
13,175 

18,323 
37,318 
15,136 
30,343 



39,773 



3,059,453 

59,072 

79,615 

112,660 

138,151 

204,229 

171,041 
397,932 
163,387 
493,247 
156,872 

292,142 
294,520 
131,989 
364,596 



1,067,433 

145 

976 

7,289 

24,194 

70,746 

73,137 
170,894 

75,888 
274,593 

54,620 

152,345 
91,246 
51,359 



433,644 
6,210 
7,295 
19,829 
35,019 
32,973 

29,179 
99,979 
33,578 
76,428 
12,901 

29,510 
50,742 



74,524 

443 

184 

993 

1,501 

4,359 

7,873 
17,728 

7,092 
14,470 



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



CORPORATION INCOME TAX RETURNS, 1964 



95 



ACTIVE CORPORATION RETURNS 



Table 5. 



-SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMEm' CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



dollars) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 



Total 
assets 



(Thousand 
dollars) 



Inventories 



( Thousand 
dollars) 



Current 

assets 

other than 

inventories 

(Thousand 
dollars) 



Depreciable 
assets 



(Thousand 
dollars) 



Current 
liabilities 



(Thousand 
dollars) 



(Thousand 
dollars) 



Cost of 
property 
used for 
investment 

credit 
(Thousand 
dollars) 



(12) 



(13) 



(14) 



(15) 



(IS) 



(20) 



CD 



TOTAL FINANCE, INSURANCE, AND HEAL ESTATE' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,0CO,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE: 
BANKS AND TRUST COMPANIES' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE: CREDIT 
AGENCIES OTHER THAN BANKS' 

Total 

Under $25,000 

$25,00) under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,0(X) 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE: 
SECURITY AND COKMODIIT BROKERS, 
DEALERS, EXCHANGES, AND SERVICES' 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Receipts not reported 



270 
170 
228 
207 
277 

109 

49 
137 
V. 

38 

17 



(') 



(^) 



96,831 

90 

61 

188 

195 

1,106 

799 
7,346 
6,128 
14, MO 
4,042 

12,571 

25,875 

9,096 

14,694 



40,193 



14 

6 

201 

157 

1,101 

2,286 

8,941 

21,446 

6,021 



226 
513 
146 
765 
356 

,095 
694 



(=) 



139 

106 

58 



54,973 

18,702 
8,609 
8,256 
7,306 
6,202 

2,588 

2,138 

349 

410 

67 

44 

14 

10 

2 



11,376 

449 
1,559 
2,805 
3,384 

1,567 

1,201 

145 

158 

16 



6,622 

2,944 
584 

967 
798 
587 

297 

265 

42 

32 

1 

3 
2 



(=) 



(') 



4,627,399 

207,861 
101,128 
128,705 
153,697 
202,179 

168,001 
523,976 
344,124 
1,166,043 
485,617 

596,030 

322,248 

191,974 

33,438 

2,378 



1,081,955 

2,122 

8,257 
26,217 
60,916 

59,756 
135,078 

72,906 
245,906 

79,562 

215,398 

118,766 

56,960 



319,791 

28,563 
7,405 
14,576 
16,552 
23,805 

16,530 
56,682 
10,138 
63,611 
3,598 

26,790 
51,441 



939 

1,205 

(.') 
5,389 
3,099 
4,807 
1,367 



883,959,112 

17,149,450 
12,558,722 
18,187,055 
28,055,806 
53,625,685 

52,523,273 
140,434,048 

61,570,341 
167,208,857 

56,555,905 

92,967,284 
64,154,555 
38,032,701 
79,159,175 
1,675,243 



407,452,700 

246,455 

571,082 

3,783,194 

11,258,738 

27,657,871 

27,754,321 
67,006,791 
31,252,593 
100,594,427 
31,825,692 

59,251,505 
31,038,844 
15,109,187 



153,012,126 
2,421,200 
1,484,425 
3,200,291 
5,552,931 
12,903,509 

16,802,075 
54,017,239 
18,652,203 
29,166,800 
5,527,571 

6,068,354 
7,176,607 



7,308,296 

85,972 

37,921 

133,617 

125,640 

405,862 

385,416 
988,910 
817,232 
2,919,160 
72,224 

1,323,445 



354,983 

34,547 
13,159 
29,876 
23,663 
24,734 

22,596 
7,610 
32,769 

60,788 
25,010 



92,394 

.;,330 

776 

335 

1,195 

1,212 

668 
1,402 
3,806 
17,181 



438,566,380 

4,455,009 

3,793,067 

8,331,966 

16,279,017 

33,100,307 

30,393,838 
67,982,339 
28,368,703 
91,882,338 
28,046,788 

62,365,413 
39,100,877 
19,704,494 
4,445,910 

316,294 



337,601,468 

217,539 

615,767 

3,505,677 

10,370,600 

25,175,929 

24,434,348 
54,308,218 
22,855,847 
75,282,129 
22,557,751 

54,788,024 
29,751,661 
13,737,978 



46,563,950 

1,267,111 
1,006,172 
2,392,822 
3,518,784 
5,118,530 

3,954,542 

9,089,568 
2,990,108 
8,086,896 
1,930,426 

2,192,583 
4,991,275 



3,266 


4,170,721 


_ 


47,833 


_ 


18,826 


_ 


66,579 


1,041 


55,922 


251 


206,379 


129 


212,567 


323 


484,400 


_ 


527,129 


1,522 


1,475,720 


- 


11,945 


- 


948,992 



57,543,800 

6,982,849 
6,019,189 
6,579,730 
6,879,892 
7,822,601 

4,319,312 
7,304,780 
2,533,686 
3,757,848 
1,999,285 

1,065,118 

1,054,356 

448,357 

536,990 

239,807 



12,969 

15,849 

43,714 

159,418 

419,718 

446, 3U 
1,0U,837 

415,876 
1,382,037 

328,449 

645,323 
410,768 
229,262 



3,113,050 

175,739 
120,117 
63,319 
104,597 
218,539 

269,062 
877,927 
415,797 
399,228 
75,224 

58,021 
313,353 



154,940 

9,337 
2,277 
5,981 
2,002 
21,897 

14,063 
31,881 
19,281 
37,883 
2,621 

6,717 



523,854,793 

3,497,819 

3,052,050 

7,085,587 

15,841,922 

37,461,085 

41,175,956 
111,235,345 

45,951,962 
117,880,855 

33,741,308 

58,271,309 

31,006,371 

15,850,751 

1,251,225 

550,128 



365,901,744 

148,617 

548,379 

3,292,528 

9,962,033 

24,969,189 

25,134,155 
60,849,752 
28,207,456 
39,857,039 
28,433,865 

52,772,752 
27,580,406 
14,135,352 



126,921,355 

551,998 

665,629 

1,639,288 

3,549,399 

10,075,260 

14,470,026 
47,313,045 
15,895,612 
22,803,812 
4,241,103 

3,865,009 
1,646,197 



4,476 



38,430 
22,185 
68,666 
77,075 
217,435 

265,592 

571,712 

657,177 

2,425,519 

3,859 

551,953 



129,924,939 

6,491,273 
4,355,428 
5,123,264 
5,376,921 
7,903,303 

6,119,855 
16,130,405 

8,604,855 
25,742,885 
11,217,410 

14,085,702 
7,159,245 
5,748,485 
4,440,106 

424,800 



32,421,655 

96,236 

109,818 

439,844 

1,115,458 

2,398,137 

2,202,231 
5,161,508 
2,361,575 
7,645,559 
2,342,917 

5,0U,610 

2,619,115 

895,647 



12,322,796 

975,057 
395,357 
774,723 
913,976 
1,239,205 

980,490 
2,556,908 

616,787 
2,089,863 

367,242 

493,600 
695,939 



997,627 

32,010 
12,780 
54,191 
35,425 
124,615 

92,094 
178,692 
121,526 
191,726 

21,388 

130,259 



4,429 
Footnotes at end of table . See text for explanatory statements and for "Description of the Sample and Limitations of the Data . 



96 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



nNAUCE, INSUBAMCE, AND REAL ESTATE: 
HOLDING AND OTHER INVESMENT COMPANIES' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND HEAL ESTATE; 
INSURANCE CARRIEBS' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND HEAL ESTATE: 
INSURANCE AGENTS, BHOKEHS, AND SERVICE' 

Total 

Under $25 ,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE: 
REAL estate' 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Receipts not reported 



Number of 
returns 



(1) 



2o,394 


4,207,531 


18,159 


81,349 


2,194 


74,797 


1,190 


85,480 


836 


118,261 


562 


174,699 


212 


153,182 


249 


531,884 


53 


379,562 


59 


1,158,455 


9 


598,308 


3 


371,080 


1 


480,474 



5,335 
1,570 
422 
434 
392 
610 

415 
816 
220 
312 
52 

41 
IS 
12 

7 



24,434 

9,470 
5,500 
4,290 
2,482 
1,470 

322 
179 
18 



( = ) 



259,656 

151,266 

42,876 

26,735 

13,666 

6,625 

1,479 

850 

58 

35 

3 



16,063 



Total 
receipts 



(Thauiard 
dollars) 



12 , 805 
15,107 
30,784 
54,746 
196,240 

300,102 
1,919,307 
1,578,386 
7,000,810 
4,341,601 

6,245,725 

6,236,621 

7,559,766 

15,426,432 



96,583 
201,898 
302,954 
328,914 
443,099 

217,458 
317,252 
114,680 

(^) 
111,627 



12,299,515 

1,410,093 
1,498,833 
1,848,073 
1,870,117 
1,957,609 

995,235 
1,521,703 
395,635 
533,755 
168,462 



Business 
receipts 



(Thous, 
dolU, 



348,891 

5,350 

3,801 

6,440 

20,629 

14,695 

14,635 
18,942 
40,373 
151,639 
18,208 
53,679 



42,097,684 
7,932 
10,534 
26,851 
45,352 
170, o39 

263,854 
l,699,62o 
1,400,985 
6,101,817 
3,822,571 

5,203,d85 

4,957,585 

6,640,873 

11,745,370 



89,500 
189,163 
287,822 
312,716 
419,528 

212,240 
298,945 
102,032 

{') 
109,623 



6,400,515 

518,694 

631,543 

915,188 

1,088,148 

1,173,761 

590,442 
821,596 
193,106 
365,188 
101,849 



'^ost of 
sales and 
operations 

(Thousand 
dollars) 



90,d0d 

728 

858 

3,220 

6,744 

4,258 

7,122 

6,056 

13,714 

40,511 

7,395 



25,14A,4oO 

1,595 
2,270 

7,157 
11,610 
58,917 

110,584 

830, 9o4 

715,944 

3,381,416 

2,148,247 

3,113,296 
3,121,413 
4,157,445 
7,483,600 



564,815 

4,842 
12,009 
27,778 
70,125 
125,320 

96,701 
115,292 
44,197 



121,245 
137,957 
191,130 
260,720 
310,964 

170,375 
292,811 
53,826 
98,851 
45,276 



Deprecia- 
tion 



(Thousand 
dollars) 



40,381 

2,990 
2,591 

1,o6d 
2,355 
3,513 

1,457 
13,279 
3,o7S 
2,770 
1,729 
4,323 



191 
226 
312 
594 
l,6o9 

1,535 

9,993 

7,322 

29,437 

19,337 

31,050 
40,308 
34,543 
97,737 



35,331 

2,299 
4,272 
6,255 
5,451 
6,180 

1,865 
2,538 
1,132 

3,19t 



251,513 
239,899 
265,897 
260,552 
311,392 

136,073 

191,424 

55,498 

50,579 

7,945 



Number of 
returns 



11,131 

1,715 

1,041 

726 

467 

192 

227 

52 

55 

9 

3 

1 



2,977 
889 
225 
302 
220 
321 

196 
382 
128 
199 
52 

32 

15 
9 
7 



16,878 

5,634 
4,080 
3,514 
1,964 
1,210 

294 

154 

18 



154,235 

85,90d 
32,045 
20,119 
9,732 
4,792 

1,021 

5o7 

29 

23 

1 



( Thousand 
dollars) 



(7) 



3,121,oo7 

34,782 
32,d72 
42,275 
60,094 
85,649 

101,112 
370,246 
280,378 
902,355 
4o9,527 
263,224 
479,353 



2,076,171 

3,235 
2,747 
3,19d 
4,174 
12,922 

17,129 
70,369 
55,667 
220,421 
149,071 

232,884 
295,323 
234,327 
764,706 



212,422 

14,541 
24,409 
27,175 
30,442 
35,964 

20,432 

19,567 

8,823 

12,671 



1,794,143 

259,694 

306,988 
330,813 
255,762 
252,724 

115,623 

168,490 

39,019 

55,328 

9,702 



(Thousand 
dollars) 



(?) 



103,112 

45,014 
5,938 
3,255 
2,561 

12,472 

5,732 

15,002 

140 

1,195 



407,270 

2,561 
2,676 
3,952 
7,153 
25,431 

28,519 
105,410 
28,800 
83,461 
19,168 

20,103 
24,590 
52,313 



32,906 

12,535 
3,697 
3,064 
3,831 
6,943 

384 

482 

(') 



882,430 

245,422 

79,376 

95,628 

109,199 

138,552 

41,486 
78,280 
24,035 
18,992 
2, £07 



48 , 653 



Income 
subject to 



( Thousand 
dollars) 



(9) 



510,724 

19,257 
14,445 
19,130 
25,578 
34,640 

39,879 
94,229 
26,936 
91,688 
51,239 
6,545 
87,057 



1,080,753 

2,307 
2,131 
2,310 
2,648 
9,547 

11,815 
39,071 
44,354 
153,104 
115,293 

183,956 
228,992 
151,994 

729,231 



169,407 

9,237 
17,144 
17,950 
24,236 
31,453 

16,227 

16,519 

8,110 

12,635 



1,449,653 

213,213 
261,705 
277,076 
197,473 
200,531 

90,444 

134,027 

29,060 

37,509 

8,615 



( Thousand 
dollars) 



(10) 



182,408 

4,067 
3,419 
5,134 
7,465 
10,583 

13,329 
30,643 
11,829 
37,631 
16,249 
2,692 
39,167 



407 
555 
591 
758 
3,328 

4,790 
17,103 
20,026 
68,065 
53,722 

87,514 
113,365 

70,630 
364,596 



61,891 

1,930 
3,966 
4,750 
7,052 
11,341 

7,305 
7,562 
3,774 
(=) 
6,294 



Investment 
credit 



434,102 

45,859 
53,219 
74,074 
62,162 
70,899 

35,426 
54,003 
11,200 
14,162 
3,086 



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



CORPORATION INCOME TAX RETURNS, 1964 



97 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



FINAUCE, INSURANCE, AND REAL ESTATE: 
'holding AND OTHER INVESMENT CCMPANIES' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AUD REAL ESTATE 
INSURANCE carriers' 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINAUCE, INSURANCE, AND REAL ESTATE: 
INSURANCE AGENTS, BROKERS, AND SERVICE' 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE; 
REAL ESTATE' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,OCO under $1,000,000,000 

$1,000,000,000 or more 

Receipts not reported 



Foreign tax 
credit 



Number of 
returns 



(12)' 



(Thouaand 
dollars) 



(13) 



(^) 



153 
86 



43 


473 


46 


6,448 


5 


5,680 


6 


11,855 


1 


51 









(=) 

(=) 



(') 



(.') 



(^) 



(=) 



Distributions to 

stocldiolderE except 

in own stocli 



Number of 
returns 



(14) 



^',1 
(.') 



(=) 

2 

24 

616 

1,297 

1,496 
3,735 
3,075 

14,694 



(=) 

I') 
(^) 
(=) 



(') 



(^) 



(') 



21 
116 



79 

39 

2 

2 



6,746 

3,880 
921 
612 
476 
341 

155 
209 



f Thouaand 
dollar a; 



(15) 



{') 



676 

2 

34 



55 
156 

74 
138 

38 



887 
762 
861 
471 
343 



I.') 



25,693 

10,871 
5,871 
4,218 

2,639 
1,300 

322 

202 

19 



104,270 
19,206 
23,344 
39,825 

61,716 

64,676 
267,297 
230,643 
764,406 
333,431 

263,000 
96,798 



{') 



460,077 

13 

1,212 

1,644 

1,788 
14,560 
14,991 
59,603 
56,058 

86,513 

55,243 

135,014 

33,438 



56,093 

3,536 
5,025 
7,274 
6,224 

8,700 

4,982 
4,088 
2,167 

8,067 



418,104 

71,100 
66,295 
74,879 
63,478 
44,793 

19,383 
40,882 
10,180 
21,680 
3,534 



Total 
assets 



(Thousand 
dollars) 



43,620,498 

1,957,605 
972,959 
1,038,525 
1,290,499 
1,934,232 

1,547,811 
6,257,611 
4,457,327 
12,355,329 
6,855,040 

4,477,780 
125,456 



Inventories 



190,885,738 

175,039 
118,256 
119,473 
179,846 
560,529 

816,444 

4,321,075 

3,937,648 

19,155,592 

11,753,724 

21,846,200 
25,813,648 
22,923,514 
79,159,175 

5,575 



184,061 
289,338 
409,324 
445,798 
525,814 

182,669 
371,845 
112,811 

(^) 

87,023 



8,107 



68,902,188 

12,079,128 
8,984,741 
9,502,631 
9,202,354 
9,637,869 

5,034,537 
7,468,577 
2,430,527 
2,856,773 
434,632 



1,270,419 



188 

93 

448 

2,024 

3,787 

1,303 



Current 

assets 
other than 
inventories 

(Thous^d 
dollars) 



4 

307 

3,244 



5,101 

151 

48 

202 

1,116 

206 

153 

50 

3,175 



225,184 

30,066 
12,333 
29,338 
20,311 
22,872 

21,424 
5,572 
23,760 
37,977 
20,453 



693,532 
369,438 
341,716 
369,731 
534,923 

433,181 
992,042 
277,530 
1,079,971 
624,746 

649,471 
47,276 



50,679 



30,621,060 

115,889 
76,427 
6o,245 
81,324 

290,126 

384,645 
1,633,922 
1,263,072 
5,361,286 
2,833,124 

3,786,343 
4,310,665 
5,966,516 
4,445,910 

5,566 



1,805,587 

108,763 
181,809 
257,386 
315,450 
303,950 

144,292 
249,578 

82,773 

(^) 

62,758 



11,339,358 

2,004,342 
1,524,628 
1,701,561 
1,557,206 
1,470,470 

830,263 

1,224,611 

272,244 

501,452 

26,036 



226,545 



Depreciable 
assets 



(Thoust 
dolla, 



2,072,691 

120,744 
40,137 
41,806 
58,173 

105,375 

52,204 
348,458 
98,102 
38,386 
1,108,328 

55,426 



3,850 
4,429 
5,340 
8,222 
23,921 

23,722 
169,231 

86,944 
358,697 
218,169 

299,631 
330,235 
219,095 
536,990 

493 



306,669 

17,336 
40,993 
55,935 
53,524 

55,009 

14,211 
20,435 
10,054 

15,179 



Current 
liabilities 



(Thesis, 
dolla 



(20) 



44 


085 


938 


6 


641 


874 


5 


795 


387 


6 


342 


635 


6 


493 


856 


6 


978 


142 


3 


499 


737 


4 


845 


Oil 


1 


487 


632 


1 


517 


341 




250 


315 




234 


008 



290,232 
105,928 
101,180 
111,327 
192,726 

160,484 
570,829 
430,613 
505,985 
128,148 

70,065 
35,606 



9,200,025 

12,905 
13,965 
10,790 
12,519 
58,160 

82,998 

406,504 

274,253 

1,746,398 

854,171 

1,011,530 
1,744,162 
1,715,399 
1,251,225 

5,046 



1,439,260 

68,495 
128,936 
201,959 
240,979 
266,684 

116,700 
229,002 

63,076 

(^) 

47,020 



1,690 



12,698,337 

2,286,942 

1,567,038 
1,771,254 
1,788,090 
1,681,631 

947,000 

1,294,501 

423,775 

457,393 

33,122 



(Thousarid 
dollars) 



(21) 



36,238,149 

1,265,494 
674,999 
770,543 
899,951 

1,516,195 

1,236,345 
4,944,299 
3,485,823 
10,884,322 
5,994,376 

4,327,786 
89,850 



28,912,624 

115,695 

85,701 

84,279 

103,532 

322,932 

425,107 
1,542,424 
1,230,020 
4,472,432 
2,356,257 

4,121,447 
3,754,341 
5,852,838 
4,440,106 

513 



1,006,592 

72,283 
123,072 
152,094 
162,432 
206,549 

46,954 
111,551 
40,984 
(^) 
36,461 



5,431 



17,975,494 

3,933,498 
2,952,701 
2,847,590 
2,141,146 
2,095,670 

1,136,634 
1,635,024 

526,140 

410,198 

98,769 



Cost of 
property 
xised for 
investment 
credit 



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



98 

ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



CORPORATION INCOME TAX RETURNS, 1964 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



TOTAL SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



SERVICES: H0TE1£, HOCMING HOUSES, CAMPS, 
AND OTHER LODGING PLACES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



SERVICES : PERSONAL SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,01X1 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



SERVICES: BIBINESS SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



Number of 
returns 



(1) 



176,902 
52,790 
27,471 
31,125 
25,824 
18,312 

5,433 

3,340 

254 

166 

24 

16 
2 



15,956 

4,172 
3,081 
2,905 
2,095 
1,716 

567 

297 

35 

15 
2 



28,053 

7,199 

5,537 

6,190 

4,204 

2,752 

1,103 

548 

20 

13 



47,868 

15,562 
6,864 
7,007 
5,926 
5,118 

1,547 

1,113 

96 

65 

14 



4,547 



Total 
receipts 



(Thousand 
doiiarsi 



(2) 



34,101,153 

635,752 
1,069,340 
2,360,950 
3,763,900 
5,784,051 

3,853,781 
6,609,433 
1,797,202 
3,456,067 
1,670,608 

2,598,817 
337,790 



3,530,709 

59,039 
119,435 
231,417 
311,225 
558,303 

421,786 
645,449 
266,709 
330,761 
148,547 

430,228 



4,446,945 

102,272 
206,400 
454,975 
599,827 
886,437 
783,600 
930,717 
129,652 
270,065 
82,773 



11,370,148 

171,725 
274,075 
530,399 
876,045 
1,643,731 

1,096,472 
2,221,229 

670,789 
1,334,027 

936,551 

1,195,983 
337,790 



81,332 



Business 
receipts 



{Thousand 
dollars) 



32,487,018 

534,053 

985,291 

2,243,630 

3,622,550 

5,578,166 

3,736,080 
6,376,025 
1,704,610 
3,281,742 
1,612,259 

2,482,163 
329,449 



3,196,202 

44,430 
110,725 
212,646 
292,050 
526,925 

396,307 
595,249 
226,420 
267,386 
136,192 

387,372 



97,157 
199,266 
446,746 
589,473 
872,414 
771,158 
913,779 
128,033 
262,916 

82,646 



10,949,310 

140,797 
247,202 
503,887 
845,198 
1,591,495 

1,068,132 
2,167,944 

650,647 
1,306,636 

927,920 

1,170,003 
329,449 



Cost of 
sales and 
operations 

(Thousand 
dollars) 



(4) 



17,806,205 
209,734 
411,087 
1,008,553 
1,746,523 
2,883,890 

2,035,009 
3,680,784 

970,448 
1,973,388 

981,101 

1,723,603 
182,085 



16,817 
48,057 
85,015 
112,586 
208,508 

176,485 
234,506 
118,855 
122,409 
64,052 

228,545 



2,245,955 

36,889 

88,774 
202, 336 
274,933 
449,487 
422,382 
540,278 

63, 578 
144,010 

23,288 



6,876,237 

52,593 
97,653 
228,706 
432,646 
918,058 
611,367 
1,404,182 
425,670 
889,367 
732,111 

901,799 
182,085 



Deprecia- 
tion 



(5) 



77,452 
96,027 
177,565 
258,551 
362,297 

234,838 
403,254 
144,120 
276,918 
86,737 

190,916 
6,548 



74,237 



314,641 

11,225 
16,129 
29,950 
33,987 
56,049 

32,016 
41,976 
19,321 
32,371 
6,435 

33,133 



2,049 



189,653 

11,177 
13,160 
24,539 
27,306 
32,222 

24,723 
33,289 

3,288 
16,484 

3,340 



540,611 

21,913 
25,820 
39,266 
51,395 
90,303 
66,301 
90,839 
34,162 
42,061 
6,480 

19,253 
6,548 



46,270 



Number of 
returns 



(6) 



98,191 



20,445 
18,301 
14,036 

4,241 

2,804 

186 

132 

21 

13 
1 



7,110 

1,435 
1,181 
1,696 
1,268 

381 

301 

175 

17 

6 

1 



17,636 

2,679 

3,388 

4,485 

3,171 

2,399 

935 

505 

20 

11 

1 



(^) 



28,380 

6,561 
4,290 
4,372 
4,900 
4,126 

1,253 
953 

79 
57 

13 



1,267 



(Thous^d 
dollars) 



(7) 



54,631 
72,312 
137,780 
199,824 
284,058 

182,943 
359,487 
109,639 
181, 372 
95,234 

114,707 
40,898 



110,651 

4,653 
3,997 
10,690 
14,555 
21,431 

12,562 

23,074 

5,972 

3,933 
7,249 



2,535 



215,515 

4,424 
10,862 
20,888 
28,474 
39,210 

35,007 
40,690 
6,469 
18,701 
10,689 



(=) 



656,942 

19,216 
26,443 
42,739 
57,480 
89,248 

54,787 
93,784 
46,929 
72,811 
33,420 

58,905 
40,398 



20,282 



(Thousartd 
dollars) 



(8) 



709,882 

111,203 
68,221 
93,201 
91,399 

101,324 

55,878 
70,674 
47,792 
17, 130 
4,621 

7,406 



164,329 

13,794 
14,628 
20,161 
16,793 
32,500 

21,660 
20,878 
7,771 
8,990 
312 

1,776 



5,066 



45,226 

9,816 
6,610 
7,789 
5,053 
5,408 
4,136 
3,824 



135,984 

31, 119 
14,082 
14,683 
12,375 
20,743 

5,955 
15,939 

751 
1,465 

497 



Income 
subject to 



( Thou send 
dollars) 



(9) 



31,747 
49,869 
93,631 
148,189 
208,008 

149,860 
302,818 
100,302 
169,981 
91,589 

102,901 
40,416 



28,715 



72,015 

1,750 
2,056 
4,892 
8,065 
13,822 

7,451 
18,384 
3,767 
3,254 
6,636 



169,222 

1,221 
6,373 
12,600 
19,659 
30,361 
28,745 
35,652 
6,233 
17,588 
10,689 



( = ) 



567,297 

12,912 
19,217 
30,635 
45,586 
67,027 

49,027 
84,727 
42,763 
69,614 
32,664 

56,596 
40,416 



(Thousand 
dollars) 



(10) 



587,230 

7,041 
12,391 
23,600 
39,685 
63,421 

55,560 
133,420 
48,588 
83,627 
45,405 

44,374 
20, 120 



24,596 

330 

394 

1,073 

2,123 

4,067 

2,591 
7,119 
1,750 
1,584 
3,112 



60,164 

211 
1,801 
2,748 
4,662 
3,649 
10, 355 
14,975 
2,949 
8,379 
5,415 



n 



226, ne 

2,841 
4,479 
8,442 
12,298 
21,287 
18,504 
36,982 
20,693 
34,307 
16,140 

24,653 
20,120 



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



CORPORATION INCOME TAX RETURNS, 1964 



99 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



ajor industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



(Thouaand 
doltars) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 
fTTiousand 
doltara) 



Total 
assets 



(Thouix 
dollar! 



Inventories 



Current 

assets 

other than 

inventories 

(Thouaand 
dollars) 



Depreciable 
assets 



(Thousard 
dollars) 



Current 
liabilities 



('Thousand 
dollars) 



(Thouaand 
dollara) 



Cost of 
property 
used for 
investment 
credit 
(Thouaand 
dollara) 



(12) 



(14) 



(15) 



(17) 



(18) 



(20) 



(^1) 



TOTAL SEiWICES 

Total 

Onder $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported . . . . 



SERVICES: HOTELS, ROOMING HOUSES, CAMPS, 
AND OTHER LODGING PLACES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



SERVICES: PERSONAL SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



SERVICES : 
Total 



BUSINESS SERVICES 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



65 
83 

40 

105 
14 

31 
11 

9 
1 



I'} 



(') 



(') 



(^) 

(^) 
(') 

(^) 






i') 



30 
1,036 

2,293 

1,231 

96 

3,419 

10,874 

9,857 
3 



(^) 



{') 



{') 



(^) 



Business receipts not reported . 



(') 



(=) 



3,112 



1,268 
2,565 

1,134 
3 



(') 



13,583 

2,002 
1,363 
2,686 
2,727 
2,604 

924 

732 
98 
67 



308 
277 
161 

51 
55 
13 
4 
2 

2 



i') 



2,798 

392 
286 
594 
551 
482 

272 
196 
(^) 



(^) 



3,547 

722 
441 
471 
593 
723 

160 
212 



296,797 

11,421 

5,373 

29,494 

23,671 
47,513 

23,530 
36,239 
17,511 
36,599 
13,839 

35,329 
6,943 



3,240 
3,589 
2,120 

1,024 
3,229 
1,811 
2,919 
1,284 

4,011 



{') 



35,775 

1,334 
1,082 
2,889 
3,347 
7,544 

6,444 
4,826 
(=) 
3,483 
3,140 



I') 



98,934 

6,444 
2,154 
3,790 
6,683 
13,302 

4,534 
10,941 

7,730 
17,819 

5,8.41 

10,872 
o,943 



29,950,530 

1,394,854 
1,396,276 
2,338,749 
3,405,255 
4,601,831 

2,730,210 
4,771,340 
1,714,623 
3,111,651 
1,143,919 

2,060,999 
279,045 



251,183 
308,393 
524,887 
690,066 
914,694 

594,756 
931,947 
411,407 
637,041 
152,576 

553,386 



2,559,839 

97,159 
129,603 
278,213 
374,389 
493,532 

373,733 
493,259 

58,868 
187,842 

49,717 



7,832,389 

363,593 
439,841 
437,369 
628,032 
1,106,899 

703,740 
1,346,333 
525,844 
782,379 
311,003 

467,775 
279,045 



433,536 



30,424 

34,317 

52,607 

111,264 

157,959 

92,642 
166,710 

45,675 
160,395 
133,203 

433,790 
41,703 



74,229 

596 
4,727 
2,328 

3,988 
5,397 

7,854 
13,306 

4,792 
11,340 

7,297 

12,544 



141,558 

1,818 

4,629 

11,018 

19,270 

26,931 

21,187 
32,290 

4,204 
14,939 

5,249 



326,824 

9,526 

4,551 

9,537 

19,439 

31,634 

19,010 
43,790 
20,236 
32,939 
21,257 

72,376 
41,703 



8,787,127 

374,267 
310,263 
593,842 
343,142 
1,255,703 

851,903 
1,578,974 
592,056 
969,038 
483,122 

536,586 
175,533 



217,628 



320,998 

26,657 
19,394 
45,281 
89,616 
117,836 

72,379 
157,671 
77,852 
30,905 
25,640 

32,838 



806,287 

18,581 

34,763 

76,246 

117,364 

166,353 

130,857 

165,469 

19,679 

50,565 

22,934 



2,951 



145,456 
134,680 
193,821 
258,422 
442,825 

318,177 
653,673 
266,076 
406,300 
202,740 

166,508 
175,563 



21,568,119 

954,639 
1,062,947 
1,974,429 
2,939,512 
3,843,451 

2,225,769 
3,424,143 
1,176,555 
1,867,102 
402,731 

978,596 
44,263 



670,972 



219,133 
293,646 
506,157 
607,201 
914,361 

590,397 
830,904 
378,644 
515,512 
114,548 

530,235 



2,173,638 

104,232 
129,256 
254,181 
332,323 
409,411 

352,932 
331,413 

44,222 
130,314 

33,137 



4,091,891 

206,737 
201,671 
295,271 
415,122 
694,326 

431,809 
663,565 
218,212 
335,133 
52,609 

144,294 
44,263 



8,575,614 

382,544 
316,617 
612,264 
813, 175 
1,301,668 

653,550 
1,524,605 

474,364 
1,079,905 

440,730 

486,735 
51,355 



237,879 



1,109,578 

41,335 
39,735 
65,330 
101,674 
214,293 

122,300 
136,150 

75,900 
131,721 

21,361 

67,160 



602,835 

24,767 
33,233 

62,528 
80,971 
113,923 

91,666 
133,836 
11,728 
38, UO 
5,743 



115,151 
100,038 
144,373 
195,058 
394,246 

258,241 
530,163 
170,503 
365,594 
181,464 

144,171 
51,355 



9,927,037 

389,052 

405,953 

689,984 

1,123,496 

1,454,578 

925,460 
1,598,379 

591,147 
1,102,230 

424,051 

777,609 
93,058 



1,572,724 

43,970 
71,633 
124,088 
170,542 
157,094 

101,744 
301,195 
138,723 
200,664 
53,512 

169,938 



19,043 
47,542 
117,039 
202,157 
264,990 

209,749 
266,782 

31,194 
103,088 

34,475 



105,743 
Footnotes at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the Data. 



2,855,673 

125,921 
121,727 
158,659 
251,087 
339,695 

288,649 
406,559 
231,766 
280,672 
113,467 

214,231 
93,058 



130,077 



75,354 

74,725 

135,761 

187,960 

252,520 

147,475 
210,817 
61,245 
90,961 
25,661 

75,304 
1,975 



147,800 

5,922 

7,081 

17,201 

17,540 

25,036 

12,975 
19,703 
7,517 
10,652 

6,681 

13,812 



147,157 

12,408 
12,280 
16,849 
19,414 
25,469 

21,314 
23,885 

2,899 
10,144 

2,495 



515,394 

24,659 
28,344 
43,324 
53,460 
91,476 

55,068 
66,749 
34,719 
33,466 
4,969 

28,622 
1,975 



100 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 5. 



-SELECTED BALANCE SHEFT, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



SERVICES : AUTOMOBILE AND OTHER REPAIR 
SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 , 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



SERVICES: MOTION PICTURES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

Business receipts not reported 



SERVICES: AMUSEMENT AND RECREATION 
SERVICES, EXCEPT XIDTION PICTURES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

.$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



SERVICES: MISCELLANEOUS SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

t250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or niore 

BuBlneaa receipts not reported 



Number of 
returns 



(1) 



29,628 

7,023 
4,999 
6,736 
5,60i 
3,049 

670 
373 



7,967 

1,629 

950 

1,504 

1,493 

801 

270 

212 

18 

22 



20,285 

7,721 
2,880 
2,797 
3,058 
1,867 

288 

211 

37 

18 
2 



27,145 

9,484 
3,160 
3,986 
3,444 
3,009 

968 

586 

39 

23 

1 



Total 
receipts 



(2) 



4,288,960 

94,749 
192,188 
508,947 
814,382 
919,680 

471,107 
668,589 

(') 
291,579 

202,128 



22,395 

36,041 

127,785 

220,577 

243,249 

185,792 
495,382 
141,791 
529,779 
322,644 

770,478 



92,407 
113,091 
216,725 
452,674 
567,845 

207,260 
537,327 
244,300 
303,128 
106,615 



4,504,324 

93,165 
128,110 
290,702 
489,170 
959,806 

687,764 
1,110,740 
262,778 
396,728 
73,478 



11,883 



Business 
receipts 



(Thou,- 
dottai 



4,053,272 

81,006 
179,700 
482,289 
788,936 
891,097 

460,394 
546,586 

{') 
257,312 

188,171 



2,918,225 

17,438 

32,720 

112,933 

202,875 

236,933 

177,203 
470,173 
134,862 
510,196 
286,270 

736,617 



2,646,128 

68,650 
101,394 
202,475 
422,960 
539,537 

187,135 
494,983 
235,819 
287,126 
106,049 



4,360,293 

84,575 
115,284 
282,654 
481,058 
919,760 

675,251 

1,087,311 

251,048 

390,170 

73,182 



Cost of 
sales and 
operations 

(Thousand 
dollora) 



(4) 



2,091,860 

33,757 

75,663 

237,582 

426,786 

506,438 

237,142 

347,701 

{') 

110,592 



90,758 



1,577,626 

7,070 
14,945 
53,474 

96,867 
117,665 

101,700 
240,457 

67,085 
323,948 

51,914 

502,501 



27,165 

38,228 

69,586 

161,455 

209,196 

100,194 
252,254 
110,531 
126,373 
45,109 



Deprecia- 
tion 



(5) 



35,443 

47,767 

131,854 

241,250 

474,538 

385,739 
661,406 
159,288 
256,639 
64,627 



635,203 

11,916 
19,908 
41,519 
71,112 
86,699 

67,559 
132,447 
(=) 

101,602 



361,499 

3,053 
2,669 
5,564 
8,723 
12,160 

14,280' 
57,109 
40,949 
66,027 
65,323 

85,521 



246,643 

13,102 
12,830 
27,484 
51,690 
58,601 

14,038 
31,145 
16,545 
13,867 
5,006 



Number of 
returns 



(6) 



101,210 

5,066 
5,461 
9,243 
14,333 
26,253 

15,921 

16,449 

3,202 

4,506 

153 



17,703 

2,917 
2,527 
4,349 
4,067 
2,430 

582 
314 



557 
381 
975 
,180 
732 

200 

164 

12 

16 

3 



8,255 

2,628 
1,168 
1,459 
1,459 
1,027 

160 

162 

28 

15 

2 



(Thousand 
tkillara) 



C7) 



14,749 
3,883 
1,881 
2,609 
2,256 
2,441 

810 
531 
24 
20 

1 



197,569 

8,668 
12,193 
25,120 
35,231 
45,083 

17,922 

28,346 

4,040 



244,477 

3,281 
2,963 
11,167 
21,784 
19, 586 

10,901 
57,089 
12,572 
32,530 
29,357 
42,311 



(Thousand 
dollars) 



199,941 

7,031 
4,807 
11,663 
15,622 
20,991 

10,201 
56,889 
25,056 
31,299 
11,830 



243,792 

7,358 
11,047 
15,513 
26,678 
48,509 

41,563 
59,615 
10,752 
18,058 
2,689 



2,010 



65,290 

9,244 
7,670 
9,544 
8,114 
10,741 

7,120 
7,113 

1,942 



78, m 

4,527 
3,947 
5,435 
4,150 
3,232 

4,165 
8,457 
28,307 
3,277 
3,812 

5,630 



3,338 



133,220 

22,869 
11,597 
21,449 
28,611 
19,146 

7,876 

10,654 

4,386 

847 



5,785 



37,056 

19,834 

9,637 

14,140 

lo,303 

9,554 

4,966 

3,809 

4,102 

259 



Income 
subject to 



158,894 

6,023 

9,429 

17,624 

29,447 

33,358 

16,423 

23,813 
(') 
2,662 



195,550 

2,758 
1,834 
3,367 
lb, 026 
17,003 

10,286 
37,189 
12,101 
29,251 
27,176 

32,915 



l64,o82 

2,787 
2,038 
8,708 
9,335 
13,676 

8,075 
50,151 
24,015 
30,335 
11,830 



Income tax 



{ Thousand 
dollars) 



(10) 



190,356 

4,296 
8,922 
10,805 
19,571 
32,751 

29,853 
52,902 

9,640 
17,276 

2,594 



52,542 

1,455 
2,241 
4,401 
8,086 
10,115 

5,833 

10,014 

1,288 



6,638 



82,741 

855 

451 

2,330 

4,828 

5,409 

4,221 
17,325 

5,974 
14,521 
13,6^0 

13,033 



69,971 

470 

436 

2,085 

2,547 

4,443 

2,656 
23,223 
11,764 
14,994 

5,828 



70,798 

879 
2,589 
2,521 
5,141 
9,451 

11,400 
23,777 
4,57b 
8,554 
1,290 



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



CORPORATION INCOME TAX RETURNS, 1964 



101 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, aize of 
business receipts^ 



SERVICES: AUTOCBILE AND OTHER REPAIR 
SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,0CX),000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



SERVICES: MDTION PICTURES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



SERVICES : AMUSEMENT AND RECREATION 
SERVICES, EXCEPT MOTION PICTURES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,00) 

$5,000,000 under $lu,CuO,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,O0C,OOC' 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



SERVICES: MISCELLANEOUS SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 



Foreign tax 
credit 



Number of 
returns 



(12) 






( = ) 



(Thotiaand 
dallara) 



UJ) 



(') 



{^) 
(=) 



(=) 






{^) 



I') 

(^) 
I') 



19,743 
{') 

I') 

10 
(') 

632 
11 
(^) 
8,292 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



(^) 
(=) 









(') 



220 
185 
637 
663 
506 

87 
59 



(^) 



C = ) 



245 
91 
140 

67 

42 

2 

5 

3 



Amount 
( Thautand 



(15) 



(=) 



( = ) 



('} 



('} 



135 
113 
204 
228 
158 

65 
17 



329 
167 
227 
319 
434 

267 
103 



(^) 



26,618 

894 

368 

5,581 

3,148 

8,578 

568 
1,485 
( = 5 
1,035 



( = ) 



46,404 



11,226 
1,562 
4,716 

1,562 
2,494 
456 
4,472 
3,348 

15,978 



{') 



28,495 

507 

578 

986 

3,438 

1,849 

(=) 
7,455 
6,192 



(') 



33,400 

1,295 
440 
1,782 
1,904 
9,404 

9,025 
5,809 

2,878 

226 



(') 



Total 
assets 



3,818,381 

165,979 
183,913 
359,541 
541,368 
656,440 

395,223 
643,715 

429,810 



Inventories 



(17) 



84,864 

51,483 

140,929 

211,722 

206,637 

155,036 
353,616 
138,088 
622,853 
540,414 

831,942 



232,935 
177,259 
323,847 
617,260 
632,818 

177,001 
490,490 
274,303 
278,310 
77,779 



199,136 
105,784 
273,963 
342,418 
588,811 

325,721 
511,980 
202,298 
173, 41o 
12,430 



90,546 



204,059 

5,099 

8,508 

20, OU 

39,942 

44,747 

23,637 
30,271 
(') 

23,600 



Current 

assets 

other than 

inventories 

( Thouavid 
dollar*) 



(18) 



3,321 
6,554 
2,299 
6,333 
9,021 

7,079 
20,820 

6,544 
64,866 
148,665 

347,302 



2b,i6e 



49,486 

1,638 
2,646 
4,102 
15,114 
10,294 

3,889 
3,274 

895 
2,846 

451 



4,337 



100,357 

8,426 
2,702 
3,3L2 
7,178 
29,885 

9,986 

22,959 

5,277 

9,865 

284 



886,539 

49,215 

51,654 

88,494 

142,316 

190,931 

93,775 
136,588 
(') 
60,577 

34,507 



24,943 



1,059,709 

28,831 
14,697 
33,171 
69,629 
68,459 

55,111 
102,959 

34,458 
187,537 
216,819 

232,683 



550,254 

38,553 
17,449 

33,410 
70,825 
87,447 

31,611 
124,858 
51,796 
65,274 
12,287 



66,994 
37,621 

123,419 
94,450 

181.,800 

149,993 
237,756 
L28,656 

115,880 
7,702 



Depreciable 
assets 



(Thotja< 
dolla. 



3,608,445 

87,814 
145,544 
308,400 
469,171 
596,178 

367,294 
690,369 

(=) 
459,318 



Current 
liabilities 



(Thovaand 
dollara) 



(20) 



51,614 

65,989 

119,367 

199,441 

201,306 

135,088 
249,380 
140,479 
164,776 
100,907 

67,956 



3,139,881 

181,738 
164,142 
350,478 
678,005 
654,254 

167,731 
374,218 
237,160 
213,050 
88,938 



1,453,785 

103,321 
62,699 
140,575 
238,249 
373,593 

180,968 

234,294 

42,295 

48,999 

2,592 



41,453 

54,900 

112,663 

171,473 

223,421 

183,338 
255,014 

(=) 
144,391 

36,322 



33,713 



1,238,795 

32,328 
24,731 
36,150 
55,607 
65,939 

51,682 
148,063 

53,883 
286,679 
208,744 

239,062 



( Thou aafid 
dottara) 



(21) 



35,927 



723,970 

65,022 

35,459 

70,745 

124,784 

141,840 

47,519 
106,488 
51,994 
41,471 
18,564 



838,778 

62,478 
28,721 

119,475 
83,409 

148,026 

98,304 

164,882 

50,703 

71,820 

3,734 



77,016 

61,085 

114,588 

196,565 

219,215 

86,024 
135,555 
(^5 

80,358 

45,434 



Cost of 
property 
used for 
investment 
credit 



1,091,454 

16,960 
13,312 
45,582 
81,991 
68,795 

44,970 

40,661 

3,430 

236,540 

185,706 

348,006 



56,887 

47,397 

57,311 

122,147 

178,149 

57,330 
240,029 
125,797 
130,223 

30,495 



38,304 



979,957 

49,255 
43,272 
72,707 
99,009 
186,640 

136,994 

207,998 

49,185 

70,685 

6,396 



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



102 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, 1964 



Table 5.— SELECTED BALANCE SHEET, INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 

BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



IIATUHE OF BIBINESS NOT ALLOCABLE 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 

Business receipts not reported .... 



Number of 
returns 



(1) 



5,482 

1,224 
(^) 

134 
(^) 



53 



{') 



3,810 



Total 
receipts 



(Thouaand 
dottara) 



(2) 



91,359 

8,932 
(^) 

9,481 
(') 
(^) 
38,555 



Business 
receipts 



(Thouaard 
dollara) 



(3) 



87,309 

8,514 
(^) 

9,420 
(') 
(') 

38,418 
(') 



Cost of 
sales and 
operations 

(Thouaard 
dollara) 



(4) 



60,381 
3,191 

5,959 
(=) 
(^) 

28,911 



Deprecia- 
tion 



1,434 

489 

47 

(=) 
135 



Number of 
returns 



(6) 






957 
434 



Amount 

C Thouaand 
dollara) 



(7) 



(8) 



7,635 

2,500 
(^) 

182 
(') 



(') 



39 



Income 
subject to 



(Thouaard 
dollara) 



(9) 



3,169 
409 

(=) 



(Thouaard 
dollara) 



(10) 



785 
81 



(^) 



Investment 
credit 



(Thousand 
dollara) 



(11) 



i') 



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



CORPORATION INCOME TAX RETURNS, 1964 



103 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED BALANCE SHEET, 



INCOME STATEMENT AND TAX ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, AND COST OF PROPERTY USED FOR INVESTMENT CREDIT, 
BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group, size of 
business receipts^ 



Foreign tax 
credit 



Number of 
returns 



(Thousand 
dotlara) 



Distributions to 

stockholders except 

in own stock 



Number of 
returns 



Amount 

( Thousand 
dollars) 



Total 
assets 



C Thousand 
dot I Br s) 



Inventories 



(Thousartd 
dollars) 



Current 

assets 
other than 
inventories 

(Thousmid 
dollars) 



Depreciable 
assets 



(Thouam 
dollar: 



Current 
liabilities 



(Thousand 
dollars) 



(Thousand 
do 1 1 art) 



Cost of 
property 
used for 
investment 
credit 

(Thousand 
dollars) 



(12) 



U3) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(ai) 



MATURE OF BUSINESS NOT ALLOCABLE 



Total . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



{') 



1,728 



181,660 
44,235 

9,031 

31,216 
(2) 



10,72A 
1,541 

1,398 

( = ) 

5,103 



62,507 
■11,627 

2,993 

^V 
(^) 

14,831 



Business receipts not reported . 



165 



1,619 



69,222 



1,034 



21,714 



33,263 
9,492 
(') 

306 
(^) 
(^) 



13,004 



66,327 
20,710 
(^) 
3,046 

<?' 

10,037 
(^5 



23,631 



72,595 
15,061 
( = ) 
3,198 

<^) 
10,498 



(22) 



515 
40 



(^) 



^Size of total receipts was used in lieu of size of business receipts to classify statistics for the Finance, insurance, and real estate industries. 

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

^Negative amount. 

*Less than $500 per retiirn. 

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



104 



CORPORATION INCOME TAX RETURNS, 1964 



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109 



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110 



CORPORATION INCOME TAX RETURNS, 1964 

















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