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Full text of "Statistics of income"

BOSTUN PUDLH- Lion 



STATISTICS OF INCOME 



3 9999 06317 245 4^ 



CORPORATION 



DEPOSITORY 56 

ICCIDENTAL COLLEGl 

JUL 1 9 1978 

LIBRARY 



Contents of reports 
for 1964-1973 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Publication 
1069 (5-78) 



Contents 

Balance sheet items / 1 
Distributions to stockliolders / 1 
Income statement items / 2 

Statutory special deductions, income 

tax, credits, payments, investment credit 

items / 4 

Tax preference items / 6 

Size distributions / 7 

Ratios / 7 

Special subjects / 7 

Minor industry / 8 

Internal Revenue districts and 
regions / 8 

Small Business Corporation 
statistics / 9 
Changes in Law / 10 

Notes 



BOSTON PUBLIC LIB^y 
GOVERNMENT DOCUMENTS DEPARTMENT 
RECEIVED _ 






1 Mi 



MAY 1 1 2000 



This index summarizes the statistics published In the complete report, 
Statistics of Income, Corporation Income Tax Returns (Publication 16), 
for 1964 through 1973. This is the second index to Statistics of 
Income, Corporation Income Tax Returns. The first index covered 
the years 1958 through 1968. 

A shaded cell indicates that a frequency is available for the item 
shown. Footnotes appear at the end of each section. 

Other Sources of Corporate Data: 

Published 

Statistics of Income — 1964-1966, Supplemental Report, Foreign 
Income and Taxes reported on Corporation Income Tax Returns 
(Publication 479). This publication includes statistics on foreign tax 
credit on corporation returns, corporation returns with foreign 
corporation stock, controlled foreign corporations, and Western 
Hemisphere Trade Corporation returns. 

Statistics of Income, Business Income Tax Returns (Publication 438). 
In addition to statistics on sole proprietorships and partnerships, 
statistics are also included for corporations through 1972, with 
particular emphasis on Small Business Corporation income tax 
returns. 

Unpublished 

Corporation Source Book of Statistics of Income. Assets, liabilities, 
income, deductions, tax liability and credits, and distributions to 
stockholders are presented by minor industry and by size of total 
assets. These annual statistics are fully described in Publication 647, 
Revised 2-78, Corporation Source Book of Statistics of Income. 

Data for Internal Revenue regions and districts are available for 1964, 
by selected characteristics; and for 1965, by major industry. 

For sale by the Superintendent of Documents 
U.S. Government Printing Office 
Washington, D.C. 20402 



Stock No. 048-004-01502-1 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Balance Sheet Items 






















Total Assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


1. Cash 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Notes and accounts receivable 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Less: Allowance for bad debts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


3. Inventories 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


4. Investments in Government obligations, 
total 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


State and local 






X 


X 


X 


X 


X 


X 


X 


X 


United States 






X 


X 


X 


X 


X 


X 


X 


X 


5. Other current assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


6. Loans to stockholders 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


7. Mortgage and real estate loans 


(') 


(') 


X 


X 


X 


X 


X 


X 


X 


X 


8. Other investments 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


9. Depreciable assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Less: Accumulated depreciation 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


10. Depletable assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Less: Accumulated depletion 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


11. Land 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


12. Intangible assets (amortizable) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Less: Accumulated amortization 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


13. Other assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Total Liabilities 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


1. Accounts payable 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Mortgages, notes, and bonds payable in 
less than one year 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


3. Other current liabilities 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


4. Loans from stockholders 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


5. Mortgages, notes, and bonds payable in 
one year or more 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


6. Other liabilities 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


7. Capital stock, preferred 


^ 


X 


Ix 


}" 


X 


X 


X 


X 


X 


X 


8. Capital stock, common 


9. Paid-in or capital surplus 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


10. Retained earnings, appropriated (formerly 
Surplus reserves) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


11. Retained earnings, unappropriated 
(formerly Earned surplus and undivided 
profits) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


12. Less: Cost of treasury stock 






^x 


X 


X 


X 


X 


X 


X 


X 


Distributions to Stockholders 






















1. Cash and property except own stock 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Corporation's own stock 


X 


X 

1 


X 


X 


X 


X 


X 


X 


X 


X 



Included in "other investments." 
' First year for item. 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Income Statement Items 






















Total Receipts (formerly Total compiled 
receipts) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


1. Business receipts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


^4 


2. Interest on Government obligations; 






















United States (wholly taxable) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


State and local (wholly tax-exempt) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


3. Other interest 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 
X 


4. Rents 


X 


X 


X 


X 


X 


X 


X 


X 


X 


5. Royalties 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


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


X 


X 


X 


X 


X 


X 


X 


X 


X 


'^l 


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


X 


X 


X 


X 


X 


X 


X 


X 


X 


xl 


8. Net gain, noncapital assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


9. Dividends received from domestic 
corporations 


X 


X 


X 


X 


X 


X 


X 


X 


X 


^i 


Dividends subject to 85% deduction 






X 


X 


X 




X 


X 


X 


m 


Dividends on certain public utility stock 
subject to deduction 






X 


X 


X 












Intragroup dividends qualifying for 100% 
deduction 






X 


X 


X 


X 


X 


X 


X 


X 


Dividends received from a DISC or 
former DISC 


















'X 


X 


10. Dividends received from foreign 
corporations 


X 


X 


X 


X 


X 


X 


X 


X 


X 


xl 


Dividends qualifying for 85% deduction 






X 


X 


X 




X 


X 


X 


X 


Dividends qualifying for 100% deduction 








'X 


X 




X 


X 


X 


X 


Other foreign dividends 






X 


X 


X 












11. Other receipts 


X 


X 


X 


X 


X 


X 


X 


X 


X IM 


Other dividend income 








X 


X 












Total Deductions (formerly Total compiled 
deductions) 


X 


X 


X 


X 


X 


X 


X 


X 


X 
X 


X 
X 


1. Cost of sales and operations 


X 


X 


X 


X 


X 


X 


X 


X 


2. Compensation of officers 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


3. Repairs 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


4. Bad debts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


5. Rent paid on business property 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X- 


6. Taxes paid 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


7. Interest paid 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


8. Contributions or gifts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


9. Amortization 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 
X 


10. Depreciation 


X 


X 


X 


X 


X 


X 


X 


X 


11. Depletion 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


12. Advertising 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


13. Pension, profit-sharing, stock bonus and 
annuity plans 


X 


X 


X 


X 


X 


X 


X 


X 


X 


IM 


14. Employee benefit programs 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


15. Net loss, noncapital assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


16. Other deductions 


X 


X 


X 


X 


X 


X 


X 


X 


X 


m 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 


1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Total Receipts less Total Deductions 

(formerly Compiled net profit) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Constructive Taxable Income from Related 
Foreign Corporations 




'X 


X 


X 


X 


X 


X 


X 


X 


X 


Includable income from Controlled Foreign 
Corporations 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Foreign dividend income resulting from 
foreign taxes deemed paid 




'X 


X 


X 


X 


X 


X 


X 


X 


X 



' First year for item. 



3 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Statutory Special Deductions, Income Tax, 
Credits, Payments, Investment Credit Items 






















1. Net income and/or deficit 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Statutory special deductions, total 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Net operating loss carryover 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Dividends received deduction 


X 


X 


X 


X 


X 


X 


X 


X 


X 




Dividends paid on certain preferred 
stock of public utilities 


X 


X 


X 


X 


X 


X 


X 


X 


X 




Western Hemisphere Trade Corporations 


X 


X 


X 


X 


X 


X 


X 


X 


X 




3. Income subject to tax, total 


X 


X 


X 


X 


X 


X 


X 


X 


X 


^i 


Net long-term capital gain taxed at 
alternative rates, total 


X 


X 


X 


X 


X 


X 


X 


X 


X 


i 

X 


Net long-term gain under certain 
binding contracts, and installment 
sales taxed at 25% rate 














■X 


X 


X 


X 


Income taxed at normal tax and surtax 
rates 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


4. Income tax 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Surcharge 








'X 


X 


X 


X 


X 


X 




Tax from recomputing prior year 
investment credit 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Tax from recomputing prior year work 
incentive (WIN) credit 




















'X 


Additional tax for tax preferences 












'X 


X 


X 


X 


X 


5. Foreign tax credit 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


6. Investment credit 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


7. Work incentive (WIN) credit 


















'X 


X 


8. Estimated tax payments 


X X 


X 


X 


X 


X 


X 


X 


X 




9. Payments with applications for first 
extension of filing time 






X 


X 


X 


X 


X 


X 


X 




10. Payments with applications for second 
extension of filing time 
















'X 


X 




11. Credit for tax on special fuels, nonhighway 
gasoline, and lubricating oil 






'X 


X 


X 


X 


X 


X 


X 




12. Tax due 






X 


X 


X 


X 


X 


X 


X 




13. Tax overpayment 






X 


X 


X 


X 


X 


X 


X 




14. Investment credit items: 






















Cost of property used for investment 
credit 


X 


X 


X 


X 


X 


X 


X 


X 


X 




New property 




X 


















By life years 




X 


















Used property 




X 


















By life years 




X 


















Amount selected for exemption from 
suspension period property 






X 


X 


X 












Investment qualified for credit' 


X 


X 


X 


X 


X 


X 


X 


X 


X 




Suspension period property 






X 


X 


X 












Exemption 






X 


X 


X 












Total qualified investment' 






X 


X 


X 












Tentative investment credit | X 


X 


X 


X 


X 


X 


X 


X 


X 





Index to Corporation Statistics of Income 



lt©m 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


14. Investment credit items. — Continued 
Investment credit carryover 


X 


X 


X 


X 


X 


X 


X 


X 


X 




Unused investment credit 


X 


X 


X 


X 


X 


X 


X 


X 


X 




Unused tentative investment credit 












'X 


X 









' First year for item. 

^ The base used in determining the tentative credit was "Investment qualified for credit" for 1964, 1965, and 1969- 
1972; "Total qualified investment" for 1966-1968. 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Tax' Preference and Related Items 






















1. Tax preference items: 






















Excess investment interest 














•X 


X 


X 




Accelerated depreciation on — 






















Low-income rental housing 














'X 


X 


X 




Other real property 














'X 


X 


X 




Personal property subject to a net 
lease 














'X 


X 


X 




Amortization of — 






















Certified pollution control facilities 














'X 


X 


X 




Railroad rolling stock 














'X 


X 


X 




Stock options 














'X 








Reserves for losses on bad debts of 
financial institutions 














■X 


X 


X 




Depletion 














'X 


X 


X 




Capital gains 














'X 


X 


X 




Type of tax preference not stated 














'X 








Total items of tax preference 














•X 


X 


X 




2. Statutory exclusion 














•X 


X 


X 




3. Total items of tax preference less statutory 
exclusion 














'X 


X 


X 




4. Income tax available as an offset 
















'X 


X 




5. Total items of tax preference less statutory 
exclusion and income tax used as an 
offset 














'X 


X 


X 




6. Tentative additional tax for tax preferences 














'X 


X 


X 




7. Net operating loss remaining as a 
carryover to a succeeding year 














•X 


X 

1 


X 




8. Deferred additional tax for tax preferences 














'X 


X 


X 




9. Tentative additional tax for tax preferences 
less deferment 














'X 


X 


X 




10. Additional tax for tax preferences deferred 
from prior years 














'X 


X 


X 

1 




11. Additional tax for tax preferences 














'X 


X 


X 


X 



' First year for item. 



6 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Size Distributions 






















1 . Total assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Business receipts 


X 


'X 


X 




X 


X 


X 


X 


X 


X 


3. Net income or deficit 


X 


X 




X 












X 


4. Income tax before credits 


X 


X 


X 




X 


X 


X 








5. Income tax after credits 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


6. Income taxed at normal tax and surtax 
rates 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


7. Investment credit 




X 




X 


X 


X 


X 


X 


X 


X 


8. Total items of tax preference 
















'X 


X 




9. Total items of tax preference after 
exclusion and tax 
















'X 


X 




Ratios 

(Computed on a return-by-return basis) 






















1. Net worth to total assets 




X 


















Special Subjects 






















1. Book income or deficit 


X 


X 


X 






X 




X 


X 


X 


2. Controlled groups 


X 


X 


X 


X 


X 


X 


X 


X 


X 




Type of relationship (parent-sub., 
brother-sister, etc.) 






X 


X 


X 


X 




X 


X 




,3. Corporations owned 50% or more for a 
foreign entity 
















=x 


X 




4. Dividends, by type 






X 


X 














5. Foreign corporations with U.S. business 
operations 
















X 


X 




6. Industrial classification revisions 










X 










X 


7. Inventories, beginning of year 


X 


X 


X 
















8. Section 1231 gain or loss 


X 




















9. Section 1245 gain 


X 




















10. Section 1250 gain 


X 




















11. Western Hemisphere Trade Corporations 


X 





















' Size of business receipts on returns with net income published In Statistics of Income— 1965, U. S. Business Income 
Tax Returns. 
' First year for item. 



Index to Corporation Statistics of Income 



Item 


Year 


in which data are shown 












1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Minor Industry Statistics ' 






















Returns with and without net income: 






















1. Number of returns 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Total receipts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


3. Business receipts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


4. Cost of sales and operations 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


5. Depreciation deduction 






X 


X 


X 


X 


X 


X 


X 


X 


6. Net income (less deficit) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


7. Income subject to tax 






X 


X 


X 


X 


X 


X 


X 


X 


8. Income tax 






X 


X 


X 


X 


X 


X 


X 


X 


9. Investment credit 






X 


X 


X 


X 


X 


X 


X 


X 


10. Foreign tax credit 






X 


X 


X 


X 


X 


X 


X 


X 


1 1 . Total assets 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


12. Net worth 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


13. Depreciable assets 






X 


X 


X 


X 


X 


X 


X 


X 


14. Distributions to stockholders except in 
own stock 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


Returns with net income: 






















1. Number of returns 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Total receipts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


3. Net income 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


4. Income subject to tax 


X 


X 


















5. Income tax 


X 


X 


















6. Investment credit 


X 


X 


















7. Distributions to stockholders except in 
own stock 






X 


X 


X 


X 


X 


X 


X 


X 


Internal Revenue Districts and Regions ' 






















1. Number of returns 




X 




X 




X 










2. Net income 




X 




X 




X 










3. Income tax 




X 




X 




X 










4. Investment credit 




X 




X 














5. By size of total assets 




X 


















6. Form 1120S: 




X 


















Number of returns 




X 




X 




X 










Net income 




X 




X 




X 











' Source: Table 1 of Statistics of Income volumes. Corporation Income Tax Returns. 

'Statistics for Internal Revenue Districts and Regions will not be published after 1969; see Commissioner's Annual 
Report for tax collections by district. 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Small Business Corporation 
Returns (Form 11 20S) 






















Returns with and without net income: 






















1. Number of returns 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


2. Total receipts (formerly Total compiled 
receipts) 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


3. Business receipts 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


4. Depreciation 




X 




X 


X 


X 


X 


X 


X 


X 


5. Net income and/or deficit 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


6. Inventories, end of year 




X 




X 


X 


X 


X 


X 


X 


X 


7. Dividends received 




X 


X 


X 














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


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


9. Income subject to tax 








'X 


X 


X 


X 


X 


X 


X 


10. Income tax 








'X 


X 


X 


X 


X 


X 


X 


11. Tax due 








'X 






X 


X 


X 




12. Tax overpayment 








'X 






X 


X 


X 




13. Credit for tax on special fuels, nonhigtiway 
gasoline, and lubricating oil 








'X 


X 


X 


X 


X 


X 




Returns with schedule of distribution and 
income to shareholders (Schedule K): 






















1. Number of returns 


X 


X 


X 
















2. Net income or deficit 


X 


X 


X 
















3. Compensation paid to shareholders 


X 


X 


X 
















4. Dividend distributions 


X 


X 


X 
















5. Undistributed net income or deficit 


X 


X 


X 
















6. Net operating loss 


X 


X 


X 
















7. Net long-term capital gain taxable to 
shareholders 


X 


X 


X 
















8. Dividends entitled to exclusion and credit 


X 


X 


X 
















9. Amount taxable as ordinary income 


X 


X 


X 
















10. Nondividend distributions 


X 


X 


X 
















11. Money distributed as dividends out of 
earnings and profits of the tax year 


X 


X 


X 
















Stock dividends 


X 


X 


















Income statement items: 






















1. Complete 




X 


















2. Selected items 






X 


X 


X 


X 


X 


X 


X 


X 


Balance sheet items: 






















1. Complete 




X 


















2. Selected items 






X 


X 


X 


X 


X 


X 


X 


X 


Investment credit items: 






















1. Cost of property usable for investment 
credit 


X 


X 


X 


X 


X 


X 




X 


X 




2. Investment qualified for credit 






X 


X 


X 


X 




X 


X 




3. Suspension period property 






X 


X 














Year of incorporation 






X 
















Year of election to be taxed through 
shareholders under section 1372 






X 

















' First year for item. 



9 



Index to Corporation Statistics of Income 



Item 


Year in which data are shown 




1964 


1965 


1966 


1967 


1968 


1969 


1970 


1971 


1972 


1973 


Changes in Law 






















1. Income Items: 






















Includable Income of Controlled Foreign 
Corporations 


X 




















Interest income 


X 




















Revolving credit sales 


X 




















Iron ore royalties 


X 




















2. Deduction items: 






















Depreciation 




X 


X 






X 




X 


X 




Amortization 












X 




X 






Depletion 


X 












X 








Bad debts 














X 








Interest 


X 




















3. Statutory special deductions 


X 




















Dividends received deduction 


X 












X 








Net operating loss deduction 


X 




















4. Gains from disposition of depreciable 
property 


X 




















5. Ordinary gains and losses 














X 








6. Casualty or theft gains and losses 














X 








7. Credits and payments: 






















Investment credit 


X 




X 


X 


X 


X 




X 






Foreign tax credit 








X 






X 








Worl< incentive credit 


















X 




Credit for tax on special fuels, non- 
highway gasoline, and lubricating oil 






X 








X 








Payments of estimated tax 


X 


X 


X 




X 












8. Income subject to tax 


X 




















9. Income tax 


X 


X 


















10. Income tax rates 


X 


X 








X 


X 








11. Surcharge on income tax 








X 


X 


X 










12. Additional tax for tax preferences 












X 










13. Small Business Corporations, Form 1120S 






X 
















14. Domestic International Sales 
Corporations, Form 1120-DISC 


















X 





10 



nnpc 



NOT CIRCUIATE