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Full text of "Statistics of income, preliminary"

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^,??T°''„P.^BLIC LIBRARY 



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3 9999 06315 985 



-MISTICS OF INCOME . . . 1964 




SOLE PROPRIETORSHIPS 

PARTNERSHIPS 

CORPORATIONS 

with accounting periods ended 
July 1964-June 1965 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 

)V Kp 1S67 

LIBRARY 



n^. 



Statistics of Income / 1964 



• Sole Proprietorships 

• Partnerships 

• Corporations 



U.S. Business 



TAX RETURNS 



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







U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 
Publication No. 438 (9-67) 



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 

ROBERT J. TOLLIVER 

Chief, Program Management Branch 



This report was prepared under the direction of William J. Smith, Jr., 
Chief, Business Statistics Staff, Income, Finance, and Wealth Branch. 
Important contributions were made by Helen F. Demond, Special Con- 
sultant to the Statistics Division. 

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



For .sale by the Superintendent of Documents, 

U.S. Government Printing Office, 

Washington, D.C. 20402 - Price $1.25 (Paper Cover) 



Letter of Transmittal 



Treasury Department, 

Office of Commissioner of Internal Revenue, 

Washington, D. C., August 14, 1967. 

Dear Mr. Secretary: 

I am pleased to send you this newly completed report. 
Statistics of Income — 1964, U. S. Business Tax Returns. It 
makes available for 1964 the comprehensive financial statistics 
for business taxpayers prepared and published each year as 
required by section 6108 of the Internal Revenue Code. Re- 
searchers and analysts use these data both in constructing 
benchmark indicators of the operation of the Nation's economy 
and in measuring directly the operation of its tax system. 

The statistics, which were obtained from samples of tax 
and information returns, are presented in separate groups of 
tables for each of three types of small business organization: 
sole proprietorships, partnerships, and Small Business Cor- 
porations (Form 1120-S). Separate statistics on a limited scale 
are also presented for all corporations to allow comparisons 
with the other three types and to provide some measures of total 
business activity. 

Industry classification of the statistics is a dominant feature 
of the report and appears, as in past issues, in nearly all the 
tables. Also continued from past issues are measures of all 
items of business income and expense and measures of busi- 
ness size. This issue includes, in addition, statistics for several 
new and special aspects of small business activity, such as use 
of the recent tax law provisions on self-employed retirement 
plans and investment credit, the relationship between the busi- 
ness and nonbusiness income of a certain class of owners, and 
the amount of business income devoted to employee 
compensation. 




L^ 



Commissioner of Internal Revenue. 



Hon. Henry H. Fowler, 
Secretary of the Treasury. 



m 



Contents 



Page 

Guide to Basic and Historical Tables, vi 

Business Organizations in This Report, vii 

Section 
1 Recent Business Activity, 1 

2 Featured Topics, 15 

3 Sole Proprietorships, 19 

4 Partnerships, 59 

5 Small Business Corporations, 91 

6 All Corporations, 97 

7 Historical Data, 1957-64, 121 

8 Explanation of Terms, 131 

9 Sample Designs and Data Limitations, 143 

10 1964 Forms and Instructions, 149 

1 1 Index, 211 



Guide to Basic and 
Historical Tables 



Section 1 

RECENT BUSINESS ACTIVITY 

Sole proprietorships, Partnerships, and Corporations, 1963 
and 1964 (Table 1), 6 

Section 2 
FEATURED TOPICS 

(No basic tables) 

Section 3 

SOLE PROPRIETORSHIPS 

Receipts, deductions, profit, and inventory (Tables 2-4), 25-32 

Retirement plans (Table 5), 46 

Investment credit (Table 6), 47 

Business income related to size of adjusted gross income 

(Tables 7-9), 48-52 
Accounting practices (Tables 10-12), 55-58 

Section 4 
PARTNERSHIPS 

Receipts, deductions, profit, and inventory (Tables 13-15), 63-73 
Retirement plans (Table 16), 84 
Accounting practices (Tables 17, 18), 85, 86 
Partners --Number and payments (Table 19), 87 
Partnerships with balance sheets (Table 20), 89 

Section 5 

SMALL BUSINESS CORPORATIONS 

Income statement items, total assets, and inventory (Table 

21), 93 
Size of net income or deficit (Table 22), 94 

Section 6 

ALL CORPORATIONS 

Receipts, depreciation, net income, total assets, and inven- 
tory (Table 23), 100 

All balance sheet and income statement items (Tables 24, 
25), 107, 114 

Section 7 

HISTORICAL DATA, 1957-64 

Sole proprietorships, 1957-64 (Table 26), 122 
Partnerships, 1957-64 (Table 27), 124 
Small Business Corporations, 1959-64 (Table 28), 126 
All Corporations, 1957-64 (Table 29), 128 



VI 



Business Organizations 
in this Report 



This volume in the Statistics of Income 
series is the principal source of annual financial 
data for noncorporate businesses. For 1964, ad- 
ministrative documents filed with the Internal 
Revenue Service for tax and information pur- 
poses yielded a variety of statistics for 
9,193,000 sole proprietorships and 922,000 
partnerships. The accounting period used by 
most of these organizations was the calendar 
year 1964. 

To provide measures of total 1964 business 
activity, there are also presented (1) similar 
financial data for 157,855 active Small Business 
Corporations, which were taxed through their 
shareholders, and (2) selected summary data for 
all active corporations. Corporate statistics 
were based on returns filed for both calendar 
year 1964 and noncalendar-year accounting 
periods with ending dates in the interval July 
1964 through June 1965. 

In this report, significant subjects relating 
to the business returns are arranged by sec- 
tions. Usually the detailed basic tables relating 
to each major topic are at the end of the section. 



VII 



Section 1 



Recent Business Activity 



TABLE CONTENTS 

A. Number and business receipts, 1957-64, by type of organization. 2 

B. .Mumber. business receipts, cost of goods sold, gross profit, depreciation, 
and inventory, 1963 and 1964, by type of organization, 3 

NUMBER, BUSINESS RECEIPTS, GROSS PROFIT, AND NET PROFIT, 1963 AND 
1964 

C. So\e proprietorships, by industnof division. 3 

D. Partnerships, by industrial division. 4 

E. Small Business Corporations, by industrial division, 4 

F. All Corporations, Ay mrfusf/-/a/ rf(V/s/o/7, 4 

1. Number, business receipts, cost of goods sold, depreciation, taxes paid, 
interest paid, rent paid, and repairs, 1963 and 1964, by selected indus- 
tries and type of organization, 6 



To accompany the Statistics of Income for Corporations , 

which has been published annually for many years, there 
was introduced, beginning with 1957, the preparation of 
annual financial data for both partnerships and sole pro- 
prietorships. Consequently, U. S. business activities of all 
three types of organizations, most of which were formed 
for profit purposes, can be compared for the entire 8-year 
period, 1957-64, 

The data were estimates based on stratified systematic 
samples of the tax or information returns filed by each 
type of organization. 

FIRST FIVE YEARS OF 1960's COMPARED 
WITH BASE PERIOD 1957-59 

Not only have the leading characteristics of unincor- 
porated businesses differed from those of corporations, 
but within the noncorporate field, the sole proprietorships 
and partnerships have not experienced the same trends in 
number and volume of business in the 1960's(see chart 1 
and table A), 

Sole Proprietorships 

By 1961 there were 504,000 more sole proprietorships 
than for 1957--an increase of 5.8 percent, from 8,738,000 
to 9,242,000. Since 1961, the number has dropped slightly, 
to 9,193,000 for 1964, Except for 1960 and 1961, annual 
business receipts grew steadily, reaching $189 billion for 
1964, For each year in the I960' s both number and volume 
of business have been somewhat higher than for the base 
period 1957-59. 

Partnerships 

Quite a different situation occurred for active partner- 
ships. For each year since 1957 the number has declined. 
By 1964, there were 922,000 active partnerships, or 
48,000 fewer than for 1957. Business receipts also de- 
clined for all years except 1961 and 1964. Compared with 

1 



BUSINESS RETURNS/1964 • RECENT BUSINESS ACTIVITY 



Chart 1 - U. S. Business Activity in 1960's 



Index. 1957-59 = 100 
ISO 



Number of Businesses 




Index. 1957-59 = 100 
150 



Business Receipts' 




Corporations ^r 


^^ 


^ 
^ 


. /^ 


Sole 1—^ 

proprietorships ^ 


^ 


■^ 






— 


1 1 


iT""^ Partnerships 

T 1 


T- 




-^-' 


___- 



1957 1958 1959 1960 1961 1962 1963 1964 1957 1958 



1959 1960 1961 



1962 1963 1964 



Table A. — U. S. BUSINESS ACTIVITY IN 1960'S COMPARED WITH BASE 
PERIOD 1957-59 



IVpe of organization and year 



1957. 
1958. 
1959. 
1960. 
1961. 
1962. 
1963. 
1964. 



1957. 
1958. 
1959. 
1960. 
1961. 
1962. 
1963. 
1964. 



HOHCORPORAIE 



1957. 
1958. 

1959. 
1960. 
1961. 
1962. 
1963. 
1964.- 



1957. 
1958. 
1959. 
1960. 
1961. 
1962. 
1963. 
1964.. 



PartncrehipB 



1957. 
1958. 
1959. 
1960. 
1961. 
1962. 
1963. 
1964. 



Sole Proprietorships 



Businesses 



Number 



Index, 
1957-59 = 100 



(1) 



10,648 
10,744 
11,166 
11,171 
11,371 
11,383 
11,383 
11,489 



940 
990 
1,074 
1,141 
1,190 
1,2d8 
1,323 
'1,374 



9,708 
9,754 
10,092 
10,031 
10,181 
10, lis 
10,060 
10,115 



8,738 
8,800 
9,142 
9,090 
9,242 
9,183 
9,130 
9,193 



971 
914 
949 
941 
939 
932 



(2) 



98.1 
99.0 
102.9 
102.9 
104.8 
104.9 
104.9 
105.9 



93.9 
98.9 
107.3 
114.0 
118.9 
126.7 
132.2 
137.3 



98.5 
99.0 
102.4 
101.8 
103.3 
102.7 
102.1 
102.7 



98.3 
99.0 
102.8 
102.2 
103.9 
103.3 
102.7 
103.4 



101.4 
99. o 
99.1 
98.2 
98.0 
97.3 
96.5 
90.2 



Biisiness receipts 



Aniount 



(3) 



929,569 
937,507 
1,026,160 
1,046,943 
1,068,337 
1,145,845 
1,202,862 
1,280,879 



684,883 
696,594 
772,915 
802,791 
823,943 
895,120 
949,549 
1,018,889 



244,686 
240,913 
253,251 
244,152 
244,394 
250,724 
253,314 
261,990 



lo2,687 
163,399 
176,205 
171,257 
170,981 
178,420 
181,551 
lrfS,73a 



ril,-J99 
77,514 
77,047 
72,895 
73,413 
72,304 
71,7o2 
73,252 



Index, 
1957-59=100 



(4) 



96.4 
97.2 
106.4 
108.6 
110.8 
118.8 
124.7 
132.8 



95.4 
97.0 
107.6 
111.8 
114.7 
124.6 
132.2 
141.9 



99.4 

97.8 

102.8 

99.1 

99.2 

101.8 

102.9 

106.4 



97.2 
97.6 
105.2 
102.3 
102.1 
106.6 
108.4 
112.7 



104.0 
98.3 
97.7 
92.4 
93.1 
91.7 
91.0 
92.9 



^Preliminary data used for 1964 corporate. 

NOTE: Amounts are rounded and may not add to totals. 



the base period 1957-59, partnership business receipts 
dropped sharply for 1960 and have remained at this new 
lower level, of a little more than $70 billion, during 
1961-64. 

Corporations 

The noticeable expansion of U. S. business in the first 
five years of the 1960's was achieved primarily by cor- 
porations. For each year since 1957, both number and 
volume of business have been higher than for the previous 
year, with the result that, by 1964, there were nearly 
1,400,000 corporations whose annual business receipts 
totaled well over $1,000,000,000,000. Comparing 1964 
with the base period 1957-59, the number of corporations 
has increased 37 percent and their volume of business 
42 percent. 

Statistics for the group entitled ' 'Small Business Cor- 
porations" are not available for this entire 8-year period 
because the provision permitting incorporated businesses 
to be taxed through their shareholders did not become 
effective until 1958 and in that year only limited statistics 
were prepared. However, for 1959-64, the steady growth 
in the number of Small Business Corporations, as well as 
their volume of business and industrial activity, are sum- 
marized in table 28 in section 7, Historical Data. Further- 
more, for sole proprietorships, active partnerships, and 
all active corporations, additional data for 1957-64, clas- 
sified by industry divisions, are contained in tables 26, 
27, and 29 of this historical section. 

1964 COMPARED WITH 1963 

The total number of active business organizations for 
1964 exceeded 11,400,000 for the first time. Corporations 



BUSINESS RETURNS/1964 • RECENT BUSINESS ACTIVITY 



Table B.— BUSINESS ORHANIZATIONS: NUMBER, BUSINESS RECEIPTS, COST OF OOODS SOLD, GROSS PROFIT, DEPRECIATION, AND INVENTORY, 1963 AND 1964 



Type of business organization 



Number of buEiriT^os 



Increase or 
decrease (-) 



Business receipt-s 



(Million 
doJJ*r«J 



196i 

(Million 



Increase or 
decrease (-) 



Cost of goods sold^ 



(MiUit 
dollars 



196-4 

(Million 
dollmra) 



Increase or 
decrease (-) 



(1) 



(2) 



(3) 



U) 



{■■>) 



(6) 



(V) 



(8) 



(9) 



Total business organizations 

Noncorporata businesses 

Sole proprietorshi ps 

Active partnerships 

Active corporations 

Small Business Corporations 



11,333,417 



11,488,423 



1,202,362 



1,280,879 



822,460 



874,886 



10,060,230 

9,135,954 

924,276 

1,323,187 
139,112 



10,114,906 

9,192,746 

922,160 

1,373,517 
157,855 



0.5 

0.6 

-0.2 

3.8 
13.5 



253, 
181, 

71, 
949, 

34, 



261,990 
188,736 
73,252 

1,018,889 
39,292 



3.4 
4.0 
2.1 

7.3 

14.7 



149,488 
106,411 
43,077 

672,972 
25,082 



152,409 
109,491 
42,918 

722,477 
29,018 



2.0 
2.9 
-0.4 
7.4 

15.7 



TVPa of business organization 



Oross profit {less loss) 



Depreciation 



Inventory , end-of-year 



(Kit I ion 
dolltrm) 



1964 
(Million 
doll art) 



Increase or 
decrease (-) 



Cillio, 

dollars. 



1964 
(Killton 
dolUra) 



Increase or 
decrease (-) 



(Million 
dotUrM} 



1964 
(Mitlior 



Increase or 
decrease (-) 



(10) 



ill) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



Total business organizations 

Noncorporate businesses 

Sole proprietorships 

Active partnerships 

Active corporations 

Small Business Corporations 

'For corporations, cost of sales and operations. 
NOTE: Amounts are rounded and may not add to totals 



405,993 



121,850 



128,463 



103, 825 
75,140 
28,685 



109,581 
79,247 
30,334 

296,412 
10,274 



9,606 
7,338 
2,263 

29, 564 
605 



10,025 
7,530 
2,445 

31,696 

703 



4.4 
3.3 
7.3 

7.2 
16.2 



15,510 
10,713 
4,797 

106,340 
3,152 



15,403 
10,579 
4,824 

113,060 
3,411 



-0.7 

-1.3 

0.6 

5.3 
8.2 



and sole proprietorships increased 3,8 percent and 0.6 
percent, respectively, over 1963, whereas partnerships 
declined slightly (see table B). 

In this good business year of 1964 both volume of busi- 
ness and gross profit reached new highs. Business re- 
ceipts increased nearly 7 percent, to $1,281 billion, and 
gross profit increased nearly 6.7 percent, to $406 billion. 
Both corporate and noncorporate organizations shared in 
this record, although corporations showed the greatest 
percentage increases over 1963. 

Gross profit (less loss) is considered the most com- 
parable single profit figure which can be secured from 
tax or information returns filed by each type or organi- 
zation. For sole proprietorships and partnerships it 
represents "business receipts" less "cost of goods 
sold," and for corporations it is "business receipts" 
less "cost of sales and operations." 

Industry Divisions 

Changes which occurred in 1964 in ten broad industry 
divisions are presented separately for sole proprietor- 
ships, partnerships. Small Business Corporations, and all 
active corporations in tables C - F. 



Percentage increases in gross profit of 10 percent or 
more were experienced by corporations in contract con- 
struction, manufacturing, and retail trade, by partner- 
ships in agriculture, forestry, and fisheries, and mining, 
and by sole proprietorships in finance, insurance, and 
real estate. 

The field of manufacturing was dominated, in terms of 
business receipts, by corporations. Manufacturing cor- 
porations showed 1964 increases in number of returns, 
business receipts, gross profits, and net income before 
tax--ranging fromabout 2 percent to 13 percent. As tables 
E and F indicate. Small Business Corporations played a 
relatively minor role in manufacturing. 

Of the 3,445,000 organizations engaged in agriculture, 
forestry, and fisheries, 3,289,000 or 95.5 percent, were 
sole proprietorships, and 130,000 or 3.8 percent, were 
partnerships. Although the total number of these noncor- 
porate enterprises was slightly lower for 1964 than for 
1963, the net profit (less loss) of partnerships engaged in 
agriculture was 7.9 percent higher than in 1963, whereas 
for sole proprietorships it was 1.6 percent lower. 

Summary table E for active Small Business Corpora- 
tions is contained in this section for the first time. These 
organizations are similar to active partnerships in that 



Table C— SOLE PROPRIETORSHIPS: NUMBER 


, BUSINESS RECEIPTS, 


GROSS PROFIT, AND NET PROFIT 


BY INDUSTRIAL DIVISION, 196 


i AND 196' 






Number of businesses 


B 


isiness receipts 


Gross 


profit (le 


CE loss) 


Net profit ^ess 


loss) 


Industrial division 


1%3 


1964 


Increase or 
de-rease (-) 

(Prrctrtt) 


1963 

(M,n,on 
dolltrsj 


1964 
(M,n,on 
dollat%) 


Increase or 
decrease (-) 


1963 

(Mill,o„ 

dollars) 


1964 
(M.ll.on 
doltara) 


Increase lor 

decrease ■: -) 

(Farcant) 


1963 

(Millioo 

<hUar,) 


1964 
(Million 
tbilart) 


Increase or 
decrease (-) 

fFarcent) 




1 ,, 


2 




, 




^, 








i; 


U' 


12 


All industrial divisions 


9,135,954 


9,192,746 


0.6 


181,551 


188,738 


4.0 


75,140 






23,771 


25,556 


7.5 


Agriculture, forestry, and fisheries. 

Mining 

Contract construction 

Jfenufacturing 

Transportation, communication, 
electric, gas, and sanitarj services 

Wholesale and retail trade 


3,338,081 
34,438 
691,513 

187, 398 

307,103 

1,836,746 
324,392 

1,471,400 

506,111 

2,185,196 


3,288,873 

32,147 

695,333 

185,311 

291,388 

1,863,551 

295,908 

1,529,155 

543,050 
2,240,321 


-1.5 

-6.7 

0.5 

-1.1 

-5.0 

1.5 

-8.8 

3.9 

7.3 
2.5 


30,050 
1,049 

16,345 
6,369 

4,969 

89,775 
17,917 
69,201 

5,467 
27,095 


29, 532 

985 

17,101 

6,709 

4,861 
93,454 
19,003 
71,972 

6,109 
29,290 


-1.7 

-6.1 

4.6 

5.3 

-2.2 

4.1 
6.1 

4.0 

11.7 


11,899 

803 

6,950 

2,680 

4,054 

22, 561 
4,452 

17,413 
4,244 

21,739 


12,^2.' 

799 

6,859 

2,814 

3,951 

23,619 
4,342 

18,643 
4,900 
23,638 


3.^, 
-0.4 
-1.3 

5.0 

-2.5 

4.7 
-2.5 
7.1 

15.5 
3.7 


3,048 
'10 

2,171 
678 

694 

5,807 
1,518 
4,121 
1,732 
»,529 


2, 999 

I47 

2,335 

706 

731 
6,294 
1,478 
4,665 

1,978 
10,466 


-1.6 

(') 

7.5 
4.2 

5.3 

8.4 
-2.7 




13.2 


Finance, insurance, and real estate.. 


11.0 
9.8 







^Net loss exceeds net profit. Percent not applicable. 

NOTE: Not shown separately, but included in the appropriate totals, are data for the industry classifications "Wholesale and retail trade not allocable" and "Nature of business 
not allocable." 
Amounts are rounded and may not add to totals. 



BUSINESS RETURNS/1964 • RECENT BUSINESS ACTIVITY 

Table D.— ACTIVE PARTNERSHIPS: NUMBER, BUSINESS RECEIPTS, f^ROSS PROFIT, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1963 AND 1964 





Number of partnershipe 


Business receipts 


Grosr profit : less iossj 


Net profit (less loss) 


Industrial division 


1963 


1964 


Increase or 

decrease (-) 


1963 

fK/Hior. 
dollars) 


1964 

<*jllart) 


Increase or 

decree.se (-) 

fPercenfJ 


1963 

(till.or 
dollaft) 


1964 

(Hill, on 
dolllia) 


Increase or 

decrease (-) 

(Ftrcent) 


1963 

(••■//ion 
dollars) 


1964 

(••////on 


Increase or 
decrease (-) 

fPereenO 




1,' 


2' 




■') 


(■•) 


io) 


17) 


':') 


(9) 


tin) 


11) 


12) 


All industrial divisions 


924,2-7r, 


.,;2.i.:0 


_^,2 


-l.-.v.i 




2.1 


j3,6Bo 


30,334 




.-,663 


,, J^ 


6.6 


Agriculture, forestry, and fisheries.. 


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

16,640 

256,601 
43,498 
211,819 
233,516 

171,994 


130,359 
14,432 
57,298 
40,411 

16,437 

248,725 
36,098 
208,969 

246,407 
166,678 


-0.1 
2.0 

-5.2 
2.6 

-1.2 

-3.1 

-17.0 

-1.4 

5.5 

-3.1 


4,690 

894 

6,895 

6,107 

1,122 

35,471 
12,246 
23,089 
5,469 
11,106 


4,929 

976 

6,616 

6,543 

1,081 

35,286 
11,718 
23,103 
6,185 
11,609 


5.1 

9.2 

-4.1 

7.1 

-3.6 

-0.5 
-4.3 

0.1 
13.1 

4.5 


1,790 

409 

1,614 

1,644 

503 

8,301 
2,183 
6,084 

5,0SS 
9,323 


2,081 

492 

1,590 

1,726 

490 

8,474 
2,114 
6,242 

5,465 
10,003 


16.2 

20.2 

-1.5 

5.0 

-2.5 

2.1 
-3.2 

2.6 

7.4 
7.2 


567 

I9 

625 

543 

143 

2,157 

612 

1,535 

932 
3,710 


611 

23 

682 

608 

141 

2,258 

592 

1,636 

352 
4,064 


7.9 




9 1 






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


-1.3 




-3.2 




6 6 


Finance, insurance, and real estate... 









^Het loss exceeds net profit. Percent not applicable. 

NOTE: Not shown separately-, but included in the appropriate totals, are data for the industry classifications "Wholesale and retail trade not allocable" and "Nature of business 
not allocable." 
Afflounts are rounded and may not add to totals. 



Table E.— ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM I120-S: 



NUMBER, BUSINESS RECEIPTS, 
1963 AND 1964 



GROSS PROFIT, AND NET INCOME, BY INDUSTRIAL DIVISION, 



Industrial division 



Increase or 

decrease (-) 

ff.roene) 



Business receipts 



1963 

(Million 



(Milliard 
dollars) 



Increase or 

decrease (-) 

(Ftrcisii) 



Gross profit (less loss) 



1963 

(a, 1 1 ion 



1964 
(Ktllion 



Increase or 
decrease (-) 

(Farcant) 



Net income (less deficit) 



(Mrlli, 
dollar. 



(•».//.. 
doUan 



Increase or 
decrease (-) 

(Ferctnt) 



(1) 



(2) 



(3) 



(4) 



(6) 



(7) 



(8) 



(10) 



(11) 



iUl industrial divisions. 



139,112 



157,855 



13.5 



34,246 



39,292 



14.7 



9,164 



10,274 



1,040 



Agriculture, forestry, and fisheries 

Slining 

Contract construction 

Manufacturing 

Transportation, communication, electric, gas, and 
sanitary services 



Wholesale and retail trade. 

Wholesale trade 

Retail trade 



Finance, insurance, and real estate. 
Services 



4,988 

1,550 

13,031 

19,607 

5,734 

57,585 
17,403 
38,868 

15,948 
20,217 



6,144 

1,606 

14,901 

21,659 

6,132 

63,423 

18,765 
43,583 

17,904 
25,610 



23.2 
3.6 

14.4 
10.5 

6.9 
10.1 



12.3 
26.7 



867 

245 

3,324 

6,831 



19,142 
7,784 
10, 952 

607 
2,337 



729 

289 

4,074 

7,501 

1,046 

22,556 
9,988 
12,225 

570 
2,520 



-16.0 

18.2 

22.6 

9.8 

18.1 

17.8 
28.3 
11.6 

-6.1 

7.9 



635 
1,753 

317 

4,358 
1,508 
2,732 

503 

1,247 



233 

104 

319 

2,000 

365 

5,101 
1,826 
3,189 

404 

1,246 



10.9 
20.0 



17.1 
21.1 
16.7 

-19.6 

-0.1 



17 
25 

58 
173 



329 
164 
150 

119 

43 



^1 



111 
285 



443 
202 
233 



(12) 



(') 



-72.8 
89.9 
64.9 



34.6 
23.1 
55.8 

-16.0 
12.4 



^Deficit exceeds net income. Percent not applicable. 
NOTE; Hot shovm separately, but included in the appropriate totals, are data for the industry classifications "Wholesale and retail trade not allocable" and "Nature of business 
not allocable." 

Amounts are rounded and may not add to totals. 



Table F.— ySCTIVE CORPORATION RETURNS: NUMBER, BUSINESS RECEIPTS, HROSS 


PROFIT, AND NET INCOME, BY INDUSTRIAL DIVISION, 1963 AND 1 


964 




:Juraber of active corporation returns 


Business receipts 


Gross prof i t ( less loss ) 


Net income (less deficit) 


Industrial division 


1963 


1964 


Increase or 
decrease (-) 

(Ffrcent) 


1963 
(till ion 
rklUrs) 


19o4 
(M.llron 
dollars) 


Increas.^ or 
decrease (-) 

(Percent) 


1963 

(Hill, on 

dollars) 


1964 
(••///ior, 
dollars) 


Increase or 
decrease (-) 

(Ferceni) 


1953 

(till ion 
dollars) 


1964 

(Uiinon 
dollars) 


Increase or 
decrease (-) 




1) 


! 2 I 


I'i] 


(4) 




-_.! 


" ) 


.3) 


■-•: 


Ij'l 


11' 


12) 


All industrial divlslonr 


1,323,137 


1, 373, SI" 


3.8 


949,549 


1,013,389 


-.3 


276,577 


296, 412 


".2 


54,235 


■'1. ■■■■■■ 


13.4 


Agriculture, forestry, and f i^;.cries. . 
Mining 


23,270 

14,878 

96,466 

181,300 

.'>,2'"'l 

403,435 
137,617 
257,383 
375,375 
163, 766 


25,933 

14,487 

104,134 

184,961 

'-•'-.,333 

421,553 
142,603 
272,166 

333, 72'/ 
176,902 


11.4 

-2.6 

7.9 

1.7 

0.1 

4.5 
3.6 

5.7 
2.2 

8.0 


7,493 

12,448 

44,767 

419,349 

75,711 

303,603 

145,810 

153,555 

56,045 

30,018 


5,966 

12,709 

48, 776 

453,157 

79,450 

329,056 
157,538 
168,017 

57,200 
32,487 


-20.4 
2.1 
9.0 
8.1 

4.9 

8.4 

8.0 
9.4 

2.1 
3.2 


1,808 

5,153 

7,019 

124,109 

31,140 

62,060 
21,520 
39,538 
31,202 
14,037 


1,637 

5,183 

7,829 

136,431 

33, 130 

68,368 
23,209 
44, 184 
29,126 
14,631 


-9.5 
0.6 

11.5 
9.9 

6.4 

10.2 
7.8 
11.8 
-6.7 
4.6 


96 

1,210 

644 

28,779 

8,925 

5,357 
2,480 
2,783 

3,382 
901 


1,223 

943 

32,556 

9,739 

6,633 

2,908 
3,596 

9,132 
1,159 


45.3 
1.5 




45.3 




13.1 


Transportation, communicatlot.. 
electric, gas, and sanitar;. ::■— .. -/c. 


9.1 
23.8 




17.3 




29.2 


Finance, insurance, and real estate... 


9.5 
23.6 







Hot shsvn separately, but included in the appropriate totals, are data for the industry classifications "Wholesale and retail trade not allocable" and "Nature of business 
not allocable." 
Amounts are rounded and may not add to totals. 



the Federal income tax is the liability of the shareholders 
or partners. For 1964, there were 157,855 active Small 
Business Corporations, an increase of 13 percent over 
1963. A more detailed description of Small Business 
Corporations is presented in section 5. Throughout this 
report, data for all active corporations include statistics 
of Small Business Corporations. 

For each type of business organization in tables C-F, 
gross profit can be related to a pretax net profit or net 
income. As stated heretofore, gross profit is comparable 
for all types of business organizations. However, this is 
not true of net profit for sole proprietorships or part- 



nerships, and net income for corporations. Consequently, 
in no place in this report are the net profit and net income 
data combined for all U. S. businesses. These net figures 
are legally defined amounts, used for the basis of tax 
imposition, and they differ in content for each of the 
three types of organizations (see Explanation of Terms). 



Selected Industries 

Data for 1963 and 1964, by a more detailed industry 
classification, are contained in table 1 for sole proprie- 



BUSINESS RETURNS/19';4 • RECENT BUSINESS ACTIVITY 



torships, partnerships, and all active corporations. 
Forty-eight groups were selected for meaningful and 
statistically reliable industry presentations, for both 
corporate and noncorporate businesses. In no other single 
table in this report are the three types of organization 
classified by industry. 

In addition to the number of businesses and the amount 
of business receipts, table 1 shows important business 
deductions allowed by the Internal Revenue Code: cost of 
goods sold, depreciation, taxes paid, interest paid, rent 
paid, and the cost of repairs. For all industries, these 
six deductions were 80 percent of total business deduc- 
tions allowed sole proprietorships and corporations, and 
over 75 percent of all deductions reported by partnerships. 

The importance of these selected deductions varied 
among industries. For agriculture, for example, they 
comprised a higher percent of total deductions, whereas 
for the mining groups which claimed a large deduction 



for depletion, the percent was noticeably lower. For 
1964, total deductions and all the specific deductions 
listed on the tax returns are shown in table 3, section 3 
for sole proprietorships, table 14, section 4 for part- 
nerships, and tables 24 and 25, section 6 for active 
corporations. 

By law, depreciation and rent paid were not strictly 
comparable for 1963 and 1964. Certain changes in the 
Internal Revenue Code relating to investment credit 
could have caused increases in these two deductions for 
1964 (see Changes in Law, page 16). 

Because of the small number of returns in the sample, 
it was not feasible to publish separate estimates that 
would be statistically reliable for Small Business Cor- 
porations by the detailed industry groups in table 1. 
However, total deductions and each item of deductions, 
total assets, and inventory, classified by broad industry 
divisions, appear in table 21, section 5. 



BUSINESS RETURNS/1964 • RECENT BUSINESS ACTIVITY 



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BUSINESS RETURNS/1964 • RECENT BUSINESS ACTIVITY 



13 



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22 



Section 2 



Featured Topics 



TABLE CONTENTS 

G. Investment Credit — Summary for individuals, partnerships, and corpora- 
tions, by type of investor, 15 



INVESTMENT CREDIT 



The tax credit for investment in depreciable property 
continued to increase in importance in 1964, As table G 
indicates, in that year boththenumber of returns with the 
credit and the amount of the credit were above the 1963 
levels. The higher 1964 levels resulted from various 
factors, including increased investment, an increase in 
taxable income (and thus in the tax against which the 
credit could be taken), and some liberalization of the law 
on investment credit. 

In 1964, as earlier, corporations claimed the largest 
share of the investment credit. The corporations' share 
remained at about 80 percent in both years, even though 
the rate of increase shown in table G for corporation 
returns was nearly twice that of individuals. The dis- 
tribution of the 1964 corporate creditby industry is given 
in tables 24 and 25 of this report. The separate report. 
Statistics of Income- -1964, Preliminary, Corporation In- 
come Tax Returns, tables 2 and 4, relates the investment 
credit claimed to the cost or basis of property used for 
investment credit by industrial division and by size of 
total assets. 

The share of the investment credit claimed by individual 
taxpayers is derived from the business activities of sole 
proprietorships, partnerships. Small Business Corpora- 
tions, and estates and trusts. As table G indicates, most 
of the credit on individual returns was claimed on the 
returns of sole proprietors. The credit claimed by sole 
proprietors is not in all cases attributable to sole pro- 
prietorship businesses; someof it comes from other busi- 
ness interests, since some sole proprietors are also 
partners. Small Business Corporation shareholders, or 
estate and trust beneficiaries. However, a study of 1964 
returns suggests that the number of these instances was 
small. Information on how the credit claimed by sole 
proprietors was distributed by industrial division and by 

Table G. —INVESTMENT CREDIT CLAIMED, 1963 AND 1964 



















Number 




Amoiint 




Returns filed 


1963 
(Thou tends) 


196< 


Percent 
increase 


1963 
eto//»rfj 


1964 
dolUraJ 


Percent 
increase 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Total 


1,979.7 


2,126.4 


7.4 


1,386.9 


1,631.2 


17.6 


All individuals, total 


1,684.9 
1,210.8 

i7i.l 

29i.e 


1,797.5 
1,304,7 

i92.e 

323.9 


6.7 

7.8 

3.9 
11.6 


281.3 
208.1 

73.2 

1,105.6 


312.7 
227.5 

35.2 

1,313.5 


U.2 
9.3 


Partners, small business 
shareholders , others 

Corporations 


16.4 

19.3 



NOTE: Arao'onts are rounded and may not add to totals. 



15 



16 



BUSINESS RETURNS/1064 • FEATURED TOPICS 



business size is given in table 6 of this report. The credit 
claimed by all individuals is presented by size of ad- 
justed gross income in the separate report. Statistics of 
Income--1964, Individual Income Tax Returns, table 4. 



Generally, only the larger taxpayers had been able to 
make use of the repealed provision; for those taxpayers, 
this change reduced the amount of depletion that could 
otherwise have been claimed. 



CHANGES IN LAW 

The following summaryof changes inlaw made effective 
in 1964 by theRevenue Actof 1964and the Federal Unem- 
ployment Tax Actof 1963 concentrates on those which may 
have affected the 1964 statistics for unincorporated busi- 
nesses. The changes in law relating to statistics only for 
corporations and to those for individuals other than for 
unincorporated businesses are discussed in two other 
reports, Statistics of Income--1964, Preliminary, Cor- 
poration Income Tax Returns, and Statistics of Income- - 
1964, Individual Income Tax Returns, respectively. 

Revenue Act of 1964 

The Revenue Act of 1964 contained provisions dealing 
with investment credit, depletion, sales of depreciable 
real estate, self-employed retirement plans, and iron ore 
royalties. Areas of the statistics which may have been 
affected are the depreciation and rent deductions, the 
investment credit, the depletion deduction, deductions for 
retirement plans, royalty income, and capital gains. 

Investment Credit 

Several provisions of the 1964 Revenue Act pertained 
to investment credit. Before January 1, 1964, the ' 'basis" 
of depreciable property had to be reduced by the amount 
of investment credit taken. This was no longer necessary 
in 1964, and for property which had been placed in serv- 
ice in 1962 or 1963, the depreciable basis could be in- 
creased by the amount of investment credit which had 
been deducted. This had the effect of increasing the de- 
preciation deduction slightly. Another of the provisions 
of the 1964 Act repealed the requirement that the lessee 
reduce his rent deduction by the amount of investment 
credit passed on by the lessor. Also, previous losses in 
rent deductions might be regained by spreading them over 
the remaining useful life of the leased property. Still 
another provision of the 1964 Act made elevators and 
escalators installed, constructed, or acquired new after 
June 30, 1963, eligible for investment credit. 

Depletion 

Depletion allowances for oil and gas properties were 
also affected by the Revenue Act of 1964. The "operating 
unit" rule, which permitted taxpayers to choose the best 
combination of high and low cost mineral operating in- 
terests and treat them as one property, was abolished. 
In 1964, unless the taxpayer elected to separate them, 
all operating gas and oil interests within a single tract 
or parcel of land were combined and treated as one 
property for purposes of computing percentage depletion. 
An operating interest in one tract could not be combined 
with an operating interest in another tract or with a non- 
operating interest regardless of its location. 



Sales or Exchanges of Certain Depreciable 
Real Property 

A new section (1250) added to the Code by the 1964 
Act provided that capital gains on the sale or exchange 
of buildings and their structural parts should not include 
the accelerated depreciation on them after December 31, 
1963. The law provided a formula whereby the gain re- 
sulting from depreciation allowances in excess of those 
computed under the straight-line method would be treated 
as ordinary income instead of capital gains. This new 
section gives somewhat the same treatment to buildings 
and their structural components as that given other de- 
preciable business property in section 1245. 

This provision resulted in the shifting of generally 
small amounts of income from capital gains to ordinary 
income, affecting the statistics for adjusted gross income 
and "other income" in the sole proprietorship tables and 
for net gains and losses, other than capital, for partner- 
ships. 

Self- Employed Retirement Plans 

Starting in 1963, self-employed individuals were al- 
lowed to deduct contributions to retirement plans if the 
plans met certain qualifications. The 1964 Act lengthened 
the list of qualified trusts by adding ' 'Certain Union- 
Negotiated Multi-employer Pension Plans." 

While this provision could mean an increase in both 
the number participating in and the amount contributed 
to self-employed retirement plans, the effect on the 1964 
statistics does not appear to be large. 

Iron Ore Royalties 

Prior to 1964, the income from iron ore royalties was 
considered "ordinary income." Under the 1964 Act this 
income could be considered as capital gains if the iron 
ore reserve was held for more than six months and mined 
within the United States. 

This provision would directly affect only the statistics 
for "other income" in the sole proprietorship tables. 
For partnerships, it could have the effect of decreasing 
income from royalties and increasing capital gains. 
However, partnership royalty income from iron ore hold- 
ings is small, so the effect of the provision is marginal. 

Federal Unemployment Tax Act of 1963 

Under the Federal Unemployment Tax Actof 1961, a 
tax was imposed on each employer with four or more 
covered workers. This tax applied to the first $3,000 of 
wages for each employee. The rate was to be 3.1 percent 
per year. However, the rate was amended to 3.5 percent 
in 1962 and 3.35 percent in 1963. hi 1964, the rate re- 
turned to 3.1 percent. As in previous years, contribu- 
tions to state unemployment plans were allowable credits 
against the tax. 



BUSINESS RETURNS/1964 • FEATURED TOPICS 



17 



The return to the lower rate reduced the amount of tax 
for which employers were liable and could claim as a 
business deduction by nearly seven percent. 



IMPORTANCE OF INDUSTRY CLASSIFICATION 

A major purpose of this report is to provide financial 
statistics, summarized by significant groups of industrial 
activity. All subjects are shown for the kind of business 
in which they originate. Although it has certain imper- 
fections, particularly with respect to corporations, an 
industry classification was considered to be the best 
single method of presentation. 

The classification is not "pure" because it represents 
the one kind of business which accounts for the largest 
percentage of current-year receipts. To this extent, the 
coverage of an industry group may not be all-inclusive. 
For example, "hotels" included the business receipts of 
restaurant facilities operated as part of the hotel serv- 
ices, and therefore, these restaurants were not included 
in "eating and drinking places" in retail trade. 

For corporations, there is an additional difficulty in 
that the organization unit is a company, rather than each 
establishment within the company. An income tax return, 
filed on an ownership basis, may have been for a company 
engaged in several kinds of business activity or may have 
been a consolidated return filed for members of an af- 
filiated group of corporations undertaking different 
business acitivities. 

From the principal business activity determined for 
each organization there could be assembled 114 industry 
groups for sole proprietorships, 109 groups for active 
partnerships, and 228 groups for active corporations. 
This is the most detailed industry classification obtained 



and was used in tables 2, 13, 20 and 23. These four tables 
are the only ones in this report which show so many 
different industries. 

Reliable estimates for a few items, such as total re- 
ceipts, business receipts, depreciation, and inventory, 
which were reported frequently on the returns, could be 
presented for such a large number of industry groups. 
Moreover, the industries were selected to fit the activi- 
ties of each type of organization- -additional groups for 
unincorporated businesses engaged in retail trade and 
services (tables 2, 13, and 20), and many groups for the 
corporations in manufacturing (table 23). 

In other tables in sections 3, 4, and 6, where additional 
classifications and/or less-frcquently reported items are 
also included, these industry groups were combined in 
appropriate ways. For each table the industry classifica- 
tion was selected for reasonable reliability of the esti- 
mates for the desired subject-matter content. 

For summary purposes, such as tables C, D, and F in 
section 1 for sole proprietorships, active partnerships, 
and active corporations, the groups were further com- 
bined into a few broad industry divisions. Whenever data 
for the 157,855 Small Business Corporations were pub- 
lished separately (table E in section 1 and tables 21 and 
22 in section 5) it was necessary to limit the industrial 
classification to these broad divisions. However, Small 
Business Corporations were industry coded in the same 
manner as the other corporations, and in the tables for 
all active corporations (23-25 in section 6) the Small Busi- 
ness Corporations were included in the specified industry 
groups. 

The method of using the Standard Enterprise Classi- 
fication of the Office of Statistical Standards of the Bureau 
of the Budget as the basis for industry classification is 
stated in the Explanation of Terms, 



Section 3 



Sole Proprietorships 



TABLE CONTBMTS 

EMPLOYEES 
H. Salaries and wages paid, i/ industrial division, 2Q 

BUSINESS INCOME RELATED TO ADJUSTED GROSS INCOME 

1. Number of sole proprietors, by adjusted gross income size, 21 

J. Number of sole proprietors (owners) and number of sole proprietorships 

(businesses), by adjusted gross income size, 22 
K. Farm and Nonfarm Sole Proprietorships — Number, business receipts, and 

net profit or loss, by adjusted gross income size, 23 
L. All Sole Proprietorships-Number in six leading industries, by adjusted 

gross income size, 23 

RECEIPTS, DEDUCTIONS, PROFIT, AND INVENTORY, FOR ALL SOLE PRO- 
PRIETORSHIPS AND THOSE WITH NET PROFIT 

2. Summary items, by industry group, 25 

3. Business receipts, all business deductions, gross profit, and net profit, by 

selected industries, 27 

4. Summary items, by selected industries and net profit size, 32 

RETIREMENT PLANS 

5. Contributions to self-employed and employee plans, business receipts, 
and net profit, by selected industries, 46 

BUSINESSES CLAIMING INVESTMENT CREDIT 

6. Number, credit, business receipts, and net profit, by business receipts 
size and industrial division, 47 

BUSINESS INCOME RELATED TO ADJUSTED GROSS INCOME 

7. Wage and nonwage income sources, taxable income and tax, by adjusted 
gross income size, 48 

Business receipts and net profit, other sources of income, adjusted gross 
income, and tax— 

8. Nonfarms with net profit, by adjusted gross income size and selected 
industries, 49 

9. Nonfarms with net loss, by adjusted gross income size and selected 
industries, 52 

ACCOUNTING PRACTICES 
1 0. Income tax years, by industrial division, 55 

n. Cash and accrual methods of accounting, by selected industries, 56 
12. Nonfarms with end-of-year inventory-Inventory verification by physical 
count, and changes in method of determining inventory quantities and val- 
ues, by selected industries, 58 



RECEIPTS, DEDUCTIONS, PROFIT, AND INVENTORY 

Of the 9,193,000 sole proprietorships for 1964, there 
were 7,067,000, or 76.9 percent with net profit. For 
these 7,067,000 successful businesses, the statutory net 
profit was $29.6 billion and the gross profit was $73.7 
billion. The large difference of $44.1 billion consisted of 
business deductions, other than cost of goods sold, as 
defined by the Internal Revenue Code. 

The share, by industrial division, of the $29.6 billion 
net profit, as well as $4.0 billion net loss incurred by 
businesses which were unprofitable, is shown in chart 2. 
The three industries of services; retail trade; and agri- 
culture, forestry, and fisheries, activities in which 76.8 
percent of all sole proprietors were engaged, accounted 
for $21.3 billion, or 72.1 percent, of the net profit, and 
$3.2 billion, or 79.1 percent, of the net loss. 

19 



20 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Chart 2 - Sole Proprietorships 

1964 Industry Distribution of Net Profits 
and Net Losses 



Million of dollars 



Net profits 
Net losses 



10,982 




Manufacturing 



Transportation, 

communication, 

electric, gas, 

and sanitary 

services 



Wholesale 
trade 



Finance, 

insurance, 

and real 

estate 



Contract 
construction 



forestry. 



For over 75 percent of the profitable businesses, net 
profit was less than $5,000 and for nearly 50 percent, 
net profit was less than 52,000, At the other extreme, 
only three percent of the sole proprietorships had profits 
of $20,000 or more, but these businesses accounted for 
25 percent of all sole proprietorship profits. 

Other significant data for business receipts, deductions, 
gross profit, net profit or net loss, and inventory may be 
obtained from tables 2-4 for sole proprietorships in total, 
as well as for those with net profit and with net loss. 

Summary items are presented in table 2 for 114 in- 
dustries--the largest number of groups available- -and 
in table 4 cross -classified by size of net profit or net 
loss and by 61 industry groups. Table 3 features more 
detailed items, such as the components of cost of goods 
sold, the identification of 15 other business expenses and 
deductions, and gross profit, for the 61 industry groups. 



COMPENSATION OF EMPLOYEES 

Employee compensation allowed as deductions from 
sole proprietorship income totaled $20.8 billion, or 11.0 
percent of business receipts. The exact amount of com- 
pensation to the sole proprietors themselves is not 
known, since they were not required to report it on 
their business schedule. However, in many cases, it can 
be approximated as net profit (or loss) from the business 
or farm. 

The cost of labor, a component of cost of goods sold, 
was $8.4 billion, or 4,5 percent of business receipts. 
Salaries and wages paid to other employees performing 



functions less directly connected with the fabrication of 
the product totaled $12.3 billion, or 6.5 percent of busi- 
ness receipts. 

There was considerable industry variation in the per- 
centage of volume of business devoted to employee sala- 
ries and wages. For two industry divisions, contract 
construction and manufacturing, employee compensation 
was as much as one-fifth of business receipts. These 
statistics are summarized by broad industry divisions in 
table H and are shown for 60 industry groups in table 3. 

The two deduction items "cost of labor" and "salaries 
and wages" accounted for most of the compensation paid 

Table H. — SOLE PROPRIETORSHIPS: COMPENSATION TO EMPLOYEES AS 
PERCENT OF BUSINESS RECEIPTS, BY INDUSTRIAL DIVISION 



Industrial division 



All industrial divisions. 



Agriculture, foresti^, and fisheries 

Mining 

Contract construction 

Manufacturing 

Transportation, conmuni cation, 
electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Re tail trade 

Finance, insurance. 
Services 



Olid real estate. 



Business 
receipts 



dallBrs) 



(1) 



188,738 

29,532 

935 

17,101 

5,709 

"1,861 

93,454 

19,003 

71,972 

6,103 

29,290 



Compensation to employees 



(Kiltion 
dottari) 



(2) 



20,751 

2,438 

131 

3,769 

1,443 

746 

7,031 

875 

5,946 

457 
4,667 



Percent 

of 

business 

receipts 



(3) 



11.0 

8.3 
13.3 
22.0 
21.5 

15.3 

7.5 
4.6 
8.3 

7.5 
15.9 



Cost of 
labor 



dollars) 



(4) 



8,433 

2,228 

51 

2,422 

856 

151 

1,407 

202 

1,147 

78 
1,222 



Salaries 

and 

vages 

(Hi 1 1 ion 
dDJ,«riJ 



(5) 



12,318 

210 

80 

1,347 

587 

595 

5,624 

673 

4,799 

379 
3,445 



NOTE: Not shown separately, but included in the appropriate totals, are data for 
the industry classifications "Wholesale and retail trade not allocable" 
and "Nature of business not allocable." 
Amounts are rounded and may not add to totals. 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



21 



to employees. However, some sole proprietors may have 
included small amounts of employee compensation in two 
other deduction items. Wages to repairmen may have 
been included in "repairs," and payments to salesmen 
in lieu of salary, or as a supplement to salary, may have 
been included in "commissions" (see table 3). 



RETIREMENT PLANS 

Beginning with 1963, both sole proprietors and certain 
employees of sole proprietorships could be covered by 
retirement plans. If a sole proprietor chose to partici- 
pate in a retirement plan for himself, the full-time em- 
ployees of the sole proprietorship with 3 or more years 
of service must also have been included in the plan. 

Contributions to these two types of plans could be 
deducted, with certain limitations, on Federal income 
tax returns. The sole proprietor's contribution to his 
own retirement plan could be deducted in the computa- 
tion of his adjusted gross income (page 2, Part 111, line 
4, on Form 1040). The sole proprietorship contribution 
to pension plans for employees was deductible in com- 
puting net profit or loss on the business Schedule C and 
farm Schedule F. 

Table 5 provides data for these deductions for con- 
tributions, by 25 industry groups. The deductions related 
primarily to contributions during 1964. However, there 
may have been included deductions for certain 1963 
contributions which exceeded legal limitations on the 
1963 return and could be carried forward to the 1964 
return. 

From the Statistics of Income--1964, Individuallncome 
Tax Returns (page 4, table E), it is known that the total 
contributed by all individuals for their own self-employed 
plans was $26.4 million. Table 5 indicates that $19.4 
million of this total was for self-employed individuals 
who met the Statistics of Income definition of sole pro- 
prietors. The $7 million difference represented deduc- 
tions taken by partners, and other self-employed indi- 
viduals, such as ministers, certain independent salesmen, 
and those with ''fractional working interest" income 
from oil. 

Table 5 provides statistics on those sole proprietors 
who had retirement plans for themselves. For these 
25,992 sole proprietors, there were 4,288 with business 
or farm schedules showing a deduction totaling $2.1 mil- 
lion for contributions to retirement plans for employees. 
As indicated in the footnotes to table 5, of the 4,288 who 
had plans for their employees, 2,593 were physicians 
and surgeons. 



INVESTMENT CREDIT 

The investment tax credit claimed by sole proprietors 
is shown in table 6 distributed by industrial division and, 
for the first time, by size of business receipts. The size 
and industry distributions show that average investment 
credit claimed on sole proprietors' returns generally 
increases as the size of the business increases and that 
this pattern is most pronounced in the industries with 
higher average credits. By industry, average investment 
credit per return is higher in the divisions of mining; 



manufacturing; and transportation, communication, elec- 
tric, gas, and sanitary services, where the law allows 
credit on real property other than buildings as well as 
on personal property and elevators and escalators. 



BUSINESS INCOME RELATED TO ADJUSTED 
GROSS INCOME 

For the 8,585,020 income tax returns filed by sole 
proprietors, there have been assembled for the first 
time major sources of income other than from the 
business or farm. Also, such data from taxable re- 
turns of sole proprietors were classified by size of 
adjusted gross income. Tables 7-9 contain these data 
in summary, as well as by significant kinds of non- 
farm business activity. 

Number of Sole Proprietors 

In total, returns filed by sole proprietors comprised 
13,1 percent of the 65,375,601 individual returns' filed 
for 1964. However, the percentage varied considerably 
depending on the size of taxable adjusted gross income 
(see table 1). For the smallest size class, adjusted 
gross income of under $1,000, only 3.7 percent of the 
returns were those of sole proprietors. The proportion 
of their returns increased steadily to 13.7 percent, for 
adjusted gross incomes of $10,000 under $20,000. Then, 
at the level of $20,000 or more of adjusted gross income, 
their share rose noticeably to about 30 percent. 

Table I.— SOLE PROPRIETORS: ^aIMBER OF INDIVIDUAL INCOME TAX RETURNS 
FILED FOR 1964, BY SIZE OF ADJUSTED GROSS INCOME 



size of adjusted grosE income 



Total 

Taxable returns, total 

Under $1, 000 

$1, 000 uniier $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $500,000 

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

Nontaxable returns 



Total 
number 



(1) 



65,J75,601 

51,306,338 

519,777 

4,274,235 

14,590,996 

22,467,798 

8,050,169 

1,208,517 
193,326 

1,057 
463 



14,069,263 



Returns filed by sole 
proprietors 



(2) 



8,585,020 

5,836,339 

19,388 

212,587 

1,596,260 

2,470,367 

1,100,928 

378,745 

57,581 

336 

147 

2,745,681 



Percent of 
totals 



(3) 



11.4 

3.7 

5.0 

10.9 

11.0 

13.7 

31.3 
29.8 
31.3 

31.7 

19.5 



Number of Sole Proprietorships 

Since some persons own more than one sole proprie- 
torship, the number of businesses and farms, can, and 
did, exceed the number of returns. In the Statistics of 
Income, data for two or more sole proprietorships 
engaged in different industrial activities, but owned by 
the same person, were presented separately. However, 
data for two or more sole proprietorships falling in the 
same industry group, and owned by the same person, 
were combined and treated as one sole proprietorship 
(see Explanation of Terms--lndustry classification). 

As a result of the above method, the 9,192,746 busi- 
nesses and farms exceeded by 7.1 percent the total 



Statistics n[ lncofne--19f)4. Individual Income Tax Returns, page 1. 



22 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Table J. —SOLE PROPRIETORSHIPS: NUMBER OF INDIVIDUAL INCOME TAX 
RETURNS FILED IN 1964 AND NUMBER OF BUSINESSES, BY SIZE OF 
ADJUSTED CROSS INCOME 



Size of adjusted gross income 



All Industries, total 

Taxable returns, total.... 

Under ^9,000 

$},O0O under $10,000 

♦10,000 under $20,000... 
♦20,000 under $50,000.. . 
♦50,000 under $150,000. , 
♦150,000 under $500,000, 
♦500,000 or acre 

Nontaxable returns 



Number of 
returns 



(1) 



8,585,020 

5,836,339 

1,828,235 

2,'i70,367 

1,100,928 

378,745 

54,102 

3,479 

483 

2,748,681 



Number of 
businesses 



U) 



9,192,746 

6,246,817 

1,940,588 

2, 638,413 

1,182,855 

418,484 

61,616 

4,198 

663 

2,945,929 



Excess businesses 



Number 
(Col. 2 
minus 
col. 1) 



(3) 



607,726 

410,478 

112,353 

168,046 

81,927 

39,739 

7,514 

719 

180 

197,243 



Percent 

(Col. 3 

♦ col. 1) 



(4) 



7.1 

7.0 

6.1 
6.8 
7.4 
10.5 
13.9 
20.7 
37.3 

7.2 



number of returns filed by sole proprietors (see table 
J), This excess of number of sole proprietorships over 
number of returns rose steadily as the size of adjusted 
gross income increased, from 6.1 percent for incomes 
under $5,000 to 20.7 percent for incomes of $150,000 
under $500,000. Then, at the level of $500,000 or more 
adjusted gross income, the excess in number of sole 
proprietorships jumped to 37.3 percent. 

The treatment of multiple businesses owned by one 
person resulted in duplication in the statistics for Form 
1040 amounts and frequencies in tables 8 and 9. For 
example, the counts of the number of returns in column 
1 include in both tables returns with separate businesses 
with both profit and loss. Column 14 in each table shows 
the extent of this duplication. Thus the total number of 
returns with nonfarm businesses is represented by the 
difference between the sum of the figures in column 1 
and the figure in column 14(4,892,209 + 982,361 - 97,564 = 
5,777,006). Measures of the extent to which the other 
Form 1040 statistics are duplicated between the two 
tables are not available and therefore it is not possible 
to derive aggregates of these for all nonfarm business 
returns. The number of businesses (column 2), business 
receipts (column 3), and net profit or loss (column 5) 
contain no duplication, since they were obtained from the 
business schedules instead of the Form 1040 returns. 

Salaries and Wages From Outside Employment 

Fifty-one percent of the sole proprietors were engaged 
in part-time or full-time outside employment. As table 
7 shows, the largest single source of income on these 
returns was salaries and wages- -comprising 68 percent 
of adjusted gross income and averaging $5,207 per return. 
A net profit was reported for 3.2 million of the sole 
proprietorships owned by these sole proprietors, but the 
average profit was as low as $2,937, Also, 1.5 million 
of the sole proprietorships, or 34 percent, had a 1964 
net loss. 

For 49 percentofthe sole proprietorships, their owners 
did not receive salaries and wages. The major source of 
income, business net profits (less losses), was $18.5 
billion, or about 75 percent of adjusted gross income 
(see table 7). A net profit was reported for 3.9 million, 
or 86.5 percent, of these sole proprietorships, and their 
average profit was $5,211. A much smaller number, 
607,000, had a 1964 business loss. 



For nonfarm sole proprietorships the salaries and 
wages received by the owners are presented separately 
for businesses with net profit (table 8, part 10 and for 
businesses with net loss (table 9, part I). 

Other Sources of Nonbusiness Income 

In this report, major sources of income of the owners 
are presented for the nonfarm businesses (see tables 
8 and 9). Data for the 4.8 million owners of the 5.1 mil- 
lion nonfarm businesses with net profit, classified by 
size of adjusted gross income, are in part 1 of table 8, 
Similar information for the 894,000 owners of the 1.0 
million nonfarm businesses with net loss are in part I 
of table 9, 

Income in addition to business net profit and salaries 
and wages was secured by sole proprietors of nonfarm 
businesses from dividends and interest. Although these 
were the next two most important specific sources of 
income, together they comprised only 7.3 percent of 
adjusted gross income. However, sole proprietors with 
a nonfarm business loss relied more heavily on dividends 
and interest than did those with a profit. 

In the higher adjusted gross income brackets, such in- 
vestment income- -dividends and interest combined- -was 
larger than any single source of income. This was notice- 
ably true for the sole proprietors with adjusted gross 
income of $50,000 or more who owned unprofitable busi- 
nesses. In the lower income brackets interest received 
exceeded dividends. However, the reverse was true for 
adjusted gross incomes of $20,000 or more. 

Farms and Nonfarm s 

From the data for all sole proprietorships, in table 7, 
and for nonfarm businesses in part II of tables 8 and 9, 
there can be obtained, for the first time, information for 
both farms and nonfarms, classified by size of adjusted 
gross income of the taxable sole proprietors. 

Such a summary of number of sole proprietorships, 
business receipts, and net profit or loss is presented in 
table K. Numerous contrasting characteristics can be 
obtained from table K, such as the following for farms: 



Size of adjusted 
gross income 

All returns 

Taxable returns 

Under S5,000 

$5,000 under $10,000. . . 
$10,000 under $20,000 . . 
$20,000 under $50,000 . . 
$20,000 under $150,000 • 
$150,000 under $500,000. 
$500,000 or more 

Nontaxable returns 



Number of farms. 


Average farm 


as percent of ail 


profit (for 


sole proprietor- 


farms witli 


ships 


profit) 


34.0 


$2,355 


27.7 


$3,256 


35.7 


$1,859 


28.1 


$3,131 


18.7 


$5,931 


14.8 


Sn,906 


20.3 


$18,760 


38.2 


$26,627 


43.9 


$40,000 



47.5 



$1,341 



Six Leading Industries 

Again, there is available for the first time, information 
for 34 significant nonfarm activities (as well as for 
farms), by size of adjusted gross income of taxable sole 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



23 



Table K.— FARM AND NONFARM SOLE PROPRIETORSHIPS: NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND NET PROFIT OR LOSS, BY SIZE OF ADJUSTED CROSS INCOME 



Total 








Taxable returns 










Total 






Size of adjusted groes 


Income 






Nontaxable 
returns 


Under 
$5,000 


$5,000 

under 

$10,000 


$10,000 

under 
$20,000 


$20,000 

under 
$50,000 


$50,000 

under 
$150,000 


$150,000 

under 
$500,000 


$500,000 
or nore 


(1) 


(2) 


(3) 


(4) 


(i) 


(6) 


(7) 


(8) 


(9) 


(10) 


9,192,746 


5,246,817 


1,940,588 


2,538,413 


1,182,855 


418,484 


61,615 


4,198 


653 


2,945,929 


3,129,990 
6,062,756 


1,731,359 
4,515,448 


693,519 
1,247,069 


740,285 
1,898,128 


221,221 
961,534 


61,948 
356,535 


12,502 
49,114 


1,603 
2,595 


291 
372 


1,398,621 
1,547,308 


7,067,U7 
2,010,863 
5,056,254 


4,956,518 
1,064,425 
3,892,093 


1,556,094 

470,780 

1,085,314 


2,019,470 

423,254 

1,596,216 


976,334 
133,715 
842,519 


356,272 
31,917 
324,355 


46,304 

4,371 

41,933 


1,851 

338 

1,513 


193 

50 

143 


2,U0,599 

946,438 

1,164,161 


2,125,529 
1,119,127 
1,006,502 


1,290,301 
666,946 
523,355 


384,494 
222,739 
151,755 


518,944 
317,032 
3Ca.,912 


206,522 
87,507 
119,015 


52,212 
30,031 
32,181 


15,313 
8,132 
7,181 


2,345 
1,264 
1,082 


470 
241 
229 


835,328 
452,181 
383,147 










(•ilKon 


dolttrt) 










188,738 


147,987 


22,494 


46,452 


40,793 


30,053 


7,397 


672 


115 


40,751 


27,746 
160,992 


15,871 
132,116 


4,295 
18,199 


6,054 
40,407 


3,215 

37,578 


1,782 
28,271 


421 
6,976 


87 
585 


16 
99 


11,875 
28, 675 


25,556 


24,548 


2,931 


6,541 


6,839 


5,50^ 


1,692 


45 


H 


1,007 


2,640 
22,916 


2,435 
22,113 


634 
2,295 


981 
5,558 


631 
6,208 


224 
5,280 


'4 
1,698 


'23 

57 


'8 
5 


203 
803 


29,600 
4,735 
24,865 


26,349 
3,466 
22,883 


3,315 

875 

2,440 


7,152 
1,325 
5,827 


7,150 

793 

6,357 


6,766 

380 

6,386 


1,838 

81 

1,757 


105 
9 
96 


23 
2 
21 


3,251 
1,269 
1,982 


4,044 
2,095 
1,949 


1,800 

1,029 

771 


384 
241 

143 


6U. 
343 
258 


3U 
152 
149 


262 

156 
106 


145 

86 
59 


61 

32 


26 

10 
16 


2,244 

1,065 
1,178 



NuBber of sole proprietorships. 



Fdrms 

Nonfanns 

With net profit. 

Fanas 

Nonfanas 

With net loss... 

Farms 

Nonfarms 



Business receipts. 



Farms 

Nonfanos. 



Net profit (less loss). 



F>ums 

Nonfarms . . . 

Net profit. 
Farms .... 
Nonfarms. 

Net loss.. . 

Farms 

Nonfarnis. 



^Net loss exceeds net profit. 

NOTE: Amounts are rounded and may not add to totals. 



Table L.— SOLE PROPRIETORSHIPS: 


SIX LEADING INDUSTRIES IN EACH CLASS OF 


ADJUSTED CROSS INCOME 


FOR TAXABLE INDIVIDUAL RETURNS 






Adjusted gross income class— Taxable returns 




Under $10,000 


$10,000 under $20,000 


$20,000 under $150,000 


$150,000 under $500,000 


$500,000 or more 


Leading industries 


1 


Number of 
sole pro- 
prietorships 


Percent 

of total 


1 


Number of 
sole pro- 
prietorships 


Percent 
of total 


1 


Number of 
sole pro- 
prietorships 


Percent 
of total 


1 


Number of 
sole pro- 
prietorships 


Percent 
of total 


ffi 


Number of 
sole pro- 
prietorships 


Percent 
of total 




—I 


A, 579, 001 


100.0 


1 


1,182,855 

826,114 

221,221 
103,893 
191,013 
168,402 


100.0 

69.8 

18.7 

8.8 

15.1 

U.2 


■• t 

I 

2 

1 
3 
4 


i30,100 

356,740 

74,450 
127,669 
49,942 
42,020 


100. • 

74.3 

15.5 
26.6 

10. i 


1 


.^,195 

3,280 

1,603 
252 


100.0 

78.1 
36.. 


; 


663 


100.0 


Six leading industries , total 




n 


?.\ .7 














Retail trade 


*: 












100 


3.3 


Lodging, personal services, etc.^ 


1 








15.1 
11.5 


Contract construction 


5 


162, 165 


3. a 

3.5 


6 


70, 551 


6.0 


ll^HIIL 














Transportation and iwblic utillMes 






■■■ 




Legal services 


i^-i 








.^^IHI^H^IH ^ 


6 


24 f' 


t'.'i 


6 


20 


3.0 



^Lodging, personal, business, automobile repair, - 



and recreation services. 



proprietors. From data in tables 7-9, the six leading 
industries for each adjusted gross income class have been 
ranked in table L. 

The six leading industries accounted for between 70 
and 82 percent of the number of sole proprietorships in 
each adjusted gross income class. Three industries were 
among the leading six for all sizes of adjusted gross 
income: farms; the combined services of lodging, per- 
sonal, business, etc. services^; and real estate. 

Farms were particularly numerous among sole pro- 
prietors with lowest and highest adjusted gross incomes. 
In fact, there were more farms than any other business 
activity in every class except adjusted gross incomes of 
$20,000 under $150,000. Here, medical services ranked 
first with 26.6 percent of the total number of businesses. 
For the higher income classes, retail trade and contract 
construction were no longer among the first six indus- 
tries, but mining and legal services had gained in im- 
portance. Transportation and public utilities ranked 
among the first six industries only for the lowest ad- 
justed gross income class of under $10,000. 

Lodging, personal, business, automobile repair, motion pictures, and amuse- 
ment and recreational services. 



ACCOUNTING PRACTICES 

Business and farm income must be computed not only 
on the basis of a fixed accounting period, but also in 
accordance with a method of accounting regularly em- 
ployed in keeping the books of the sole proprietorship. 
In this report, data for both these accounting practices 
have been assembled, as well as for the verification of 
inventory by a physical count. 

Income Tax Years 

The financial statistics for over 99 percent of the sole 
proprietorships represented a 12-month calendar year 
ended December 1964. This was true for all industry 
divisions. In table 10, the number of sole proprietorships, 
as well as their business receipts and end-of-year in- 
ventory, are distributed by annual and part-year account- 
ing periods. 

Cash and Accrual Methods of Accounting 

For the 7,972,000 sole proprietorships for which the 
method of accounting was designated, most of the books 



24 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



were kept on a cash basis. This was particularly true 
for farms, with 97 percent using the cash method. Non- 
farm industries showed more variation- -for example, 
74 percent of sole proprietorships engaged in retail trade 
and 77 percent of those in manufacturing used accrual 
or other noncash methods of accounting. In table 11, the 
number of sole proprietorships, business receipts, and 
end-of-year inventory are presented by the "cash" and 
"accrual and other" methods of accounting used. 

Inventory Verification by Physical Count 

Of the $9.7 billion end-of-year inventory owned by sole 
proprietorships other than farms, $4.7 billion, or 49 per- 



cent, was verified by a physical count at the end of the 
income tax year. For numerous industries, verified 
inventory was considerably less than half of the total 
inventory. However, for nine industries, such as retail 
drug, furniture, and apparel stores, and manufacturers 
of lumber products, from 50 to 60 percent of the inven- 
tory was verified by a physical count. Retail liquor 
stores and manufacturers of apparel showed the highest 
proportions of verified inventories --65 percent and 74 
percent, respectively. These inventory statistics are 
summarized in table 12, along with those for nonfarm 
businesses which did not change methods of determining 
quantities, costs, or valuation between their opening and 
closing inventories for the year. 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



25 



SOLE PROPRIETORSHIPS 

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



Industrial group 



; uiUi ajid withiiul lift prolHl 



Number of 
businesses 



Business 
receipts 

f T>KNi««n<f 



Deprecia- 
tion 



fThoutand 



Net profit 
(less loss) 



Number of 
businesses 



Inventory, end -of-year 



Amount 

(Thouaand 
dollatt) 



ft-, with r^et pi-oril 



Number of 
businesses 



Business 
receipts 

(Thouaand 
doi/craj 



Deprecia- 
tion 



Nat profit 



(Thouatnd 

dollar*) 



Inveii tory , end-ol'-year 



Number of 
businesses 



Aniount 
(ThovBmd 
dollart) 



(1) 



U^) 



(3) 



(A) 



(5) 



(O 



(7) 



(8) 



(9) 



(10) 



(11) 



(1^) 



All industrial groups. . 



Agriculture, forestry, and fisheries 

F&rms 

Field crop fams 

Fmit, tree nut, and vegetable fams.. 

Llvestoclc farms < 

not elsewhere classified 



'),19;, 



188,737,610 



,580,287 



!5, 555,837 



1,719,733 



10,578,860 



7,067,117 169,056,653 



Agricultural services and hunting and 

trapping 

Offices of veterinarians and anijaal 

hospitals 

Agricultural services and hunting and 
trapping, not elsewhere classified. . . 

Forestry and forestry services 

Fisheries 



Mining 

Crude petroleum, natural gas, and natural 

gas liquids and services 

Other tn^ "^ T^g 



Contract construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning. 

Electrical work 

Special trade contractors, not elsewhere 

classified 

Special trade contractors not allocable. 
Contractors not allocable 



Uanufacturing 

Food and kindred products 

Textile mill products 

Apparel and other fabricated textile 

products 

Lumber and wood products, except furniture 

Furniture and fixtures 

Prtntijig, publishing, and allied 

industries 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except 

machinery and transportation equipment. 

Machinery, except electric 

Electrical machinery, equipment, and 

supplies 

Transportation equipment 

Manufacturing industries, not elsewhere 

classified 

Manufacturing not allocable 



Transportation, communication, electric, gas 

and sanitary services 

Ti*anspor*tation 

Motor freight ti*ansportation and ware- 
housing, terminals, and related services 

Other transportation 

CoBFmmi cation, electric, gas, and sanitary 
services 



Wholesale and retail trade. 



Wholesale trade 

Motor vehicles and automotive equipment. 

Drugs, chemicals, and paints 

Dry goods and apparel 

Groceries and related products 

Farm products — raw materials 

Electrical goods 



Hardware, and plumbing and heating 

equlpiQsnt and supplies 

Machinery', equifanent, and supplies — 

Alcoholic beverages 

Lumber and construction materials .... 
Wholesale trade,not elsewhere classified 
Wholesale trade not allocable 



Retail trade 

Building materials, hardware, and farm' 
equipment 

Building materials dealers 

Hardwarre stores 

Farm equipaent dealers 

General merchandise stores 



Food stores 

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

Retail bakeries 

Other food stores 

Automotive dealers and gasoline sej^ce 
stations 

Automobile and truck dealers 

Gasoline service stations 

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



3,288,873 
3,129,990 
1,154,913 

U7,857 
1,567,786 

239,434 

118,156 

U,462 

106,694 
10,464 
30,263 

32,147 

23,678 
8,469 

695,333 
119,750 
558,047 
62,192 
41,970 

445,013 
8,672 
17,536 

185, 3U 
16,804 
1,835 

6,435 
50,940 
7,697 

30,151 
2,655 
1,889 
6,633 
1,917 

9,066 
19,680 

3,207 
2,458 

20,695 
3,049 



291,888 
273,710 

202,101 
71,609 

18,178 

1,863,551 

295,908 
12,317 
6,680 
12,696 
43,898 
19,131 
6,110 



6,033 

22,338 

3,009 

8,856 

106,822 

48,018 



59,445 
26,158 
23,212 
10,075 
154,852 

280,836 

229,778 
14,343 
36,715 

275,276 
44,509 
205,150 



25,617 



29,532,128 

27,745,795 

9,468,735 

1,698,796 

15,688,653 

889,611 

1,512,043 

324,128 

1,187,920 

86,037 

186,248 

985,308 

758,179 
227,129 

17,100,609 
7,145,221 
9,653,578 
2,062,185 
1,217,307 

6,271,594 
102,192 
301,810 

6,708,523 

1,433,788 

77,569 

430,324 

1,434,040 

211,725 

689,061 
87,996 
74,232 

277,291 
84,636 

461,156 
689,989 

109,086 
104,398 

492,448 
50,784 



4,860,538 
4,568,919 

3,754,278 
614,541 

291,619 

93,454,166 

19,003,445 
695,530 
249,613 
546,24^ 
4,516,848 
4,546,618 
304,786 



337,507 
1,079,463 

599,995 

468,112 
4,824,170 

834,559 

71,972,240 

3,626,799 
1,496,106 
1,123,379 
1,207,314 
3,164,367 

16,714,668 

15,179,334 

484,879 

1,050,455 

20,996,268 

6,110,381 

13,168,272 



1,697,615 



3,378,609 
3,253,276 
1,256,178 

152,984 
1,721,681 

122,433 

105,555 

15,639 

89,916 

3,612 

15,966 

88,906 

73,025 
15,881 

463,749 
173,061 
282,992 
41,207 
26.150 

210,790 
4,845 
7,696 

243,219 

29,105 

910 

4,993 

92,085 

4,605 

28,919 
2,069 
1,322 

15,482 
1,694 

15,012 
27,636 

2,736 
3,066 

12,295 
1,290 



479,181 
454,272 



380,257 
74,015 



24,9CS 



220,605 
8,865 
3,358 
4,964 
40,547 
24,467 
3,246 

3,795 
16,129 
5,251 
7,559 
84,239 
18,185 

985,515 

56,848 
27,287 
17,013 
12,548 
62,398 

190,724 

153,102 
12,754 
24,868 

151,375 

25,642 

100,373 



25,360 



2,998,897 

2,640,044 

1,853,396 

195,537 

662,524 

'71,413 

293,795 

113,993 

179,802 
14,174 
50,884 

'47,105 

'69,125 
22,020 

2,334,785 
549,610 

1,751,830 
260,374 
154,615 

1,308,627 
18,214 
33,345 

706,345 

75,286 

6,530 

40,827 

107,134 

25,184 

112,312 

11,526 

6,328 

24,319 

14,034 

57,848 
124,252 

14,610 
4,916 

75,036 
6,203 



731,110 
667,959 

514,2j.3 
153,745 

63,151 

6,293,638 

1,477,840 
55,398 
28,390 
72,017 
204,715 
68,759 
30,703 

44,335 
135,692 
29,939 
43,642 
517,866 
246,364 



236,058 

104,098 

94, 638 

37,322 

265,465 

843,316 

699,511 
52,453 
91,342 

878,369 
165,733 
613,755 



92,043 
83,027 
13,013 

1,538 
58,511 

9,865 

8,193 
1,701 
6,492 



3X 
492 

85,664 
14,030 
71,217 
25,556 
19,046 

25,652 
963 

57,901 
7,399 
1,015 

2,995 
6,824 
3,528 

11,169 

1,286 

1,081 

4,077 

780 

4,866 
7,616 

1,702 
1,461 

10,895 
1,105 



7,590 
6,696 

3,944 
2,752 

894 

1,182,843 

94,874 
6,844 

2,811 
3,726 
16,511 
5,190 
2,116 

2,899 
10,580 

1,991 

1,217 
35,921 

5,068 

1,062,993 

45,872 
19,236 
13,854 
8,772 
76,611 

219,955 

192,273 

6,342 

19,340 

211,095 
28,434 
162,142 



20,520 



951,129 
921,292 
105,425 

12,094 
753,186 

50,587 

28,111 
7,914 

20,197 

(') 

5,852 

2,663 
2,989 

543,448 
307,537 
230,906 
99,051 
45,545 

85,337 
972 
{') 

329,745 

38,140 

5,980 

22,747 
63,796 
15,813 

18,683 
6,617 
5,949 

15,340 
3,462 

22,095 
30,591 

15,788 
11,893 

46,895 
4,955 



21,088 
19,958 

14,278 
5,680 

1,130 

8,134,&U 

993,908 
95,239 
24,272 
49,450 
128,833 
111,065 
34,569 



44,691 
94,534 
25,327 
12,758 
345,973 
27,197 



919,212 
220,153 
324,184 
374,875 
550,396 

960,476 

913,113 

9,460 

37,903 

1,281,085 
555,328 
450,068 



274,689 



2,133,648 

2, 010, 863 

874,532 

89,592 

950,369 

95,270 

92,551 

10,679 

81,682 
7,083 
23,141 

19,537 

14,225 
5,312 

635,341 

102,362 

517,367 

55,306 

36,150 

415, 5U 
7,300 
15,612 

147,505 
13,915 
1,521 

5,814 

40,891 

6,572 

23,745 
1,389 
1,787 
4,710 
1,659 

7,165 
16,600 

1,967 
1,249 

15,955 
2,465 



238,827 
223,526 

163,787 
59,739 

15,301 

1,496,152 

251,416 
10,282 

5,049 
11,004 
38,815 
15,833 

4,755 

5,553 

18,125 

2,596 

7,497 

90,456 

41,348 

1,215,509 

48,077 

20,420 

19,297 

8,360 

120,194 

239,041 

197,390 
11,099 
30,552 

218,738 

33,156 

168,242 



17,390 



5,667,223 



29,599,655 



1,398,026 



9,006,325 



23,299,447 
21,785,937 
8,137,925 
1,365,386 
11,618,609 
664,017 

1,274,504 

311,458 

963,046 

76,461 

162,525 

636,720 

428,U0 
210,610 

15,709,045 
6,451,708 
9,019,721 
1,380,373 
1,156,628 

5,889,287 

93,433 

237, 616 

6,106,497 

1,354,666 

64,617 

422,985 

1,174,634 

195,632 

646,128 
85,280 
73,360 

226,510 
81,567 

411,962 
552,955 

102,957 
78,838 

476,781 
49,424 



4,210,448 
3,938,399 

3,214,438 
723,961 

272,049 

85,447,079 

17,762,184 
645,386 
243,675 
533,794 
4,093,964 
4,197,340 
297,629 

313,035 
1,031,336 

597,022 

391,170 
4,633,014 

784,818 

65,452,315 

3,414,016 
1,294,309 
1,063,577 
1,056,130 
2,866,532 

15,505,752 

14,209,732 
423,697 
972,323 

18,953,085 

5,600,050 

11,924,394 



1,423,642 



2,284,945 

2,194,483 

965,761 

99,078 
1,086,061 

43,583 

76,463 

15,023 

61,440 

2,533 

11,466 

38,241 

25,583 

12,558 

402,195 

145,133 

251,883 

35,125 

22,794 

189,194 
3,770 
5,130 

194,685 

24,684 

652 

4,8U 
66,026 
3,870 

25,045 
1,747 
1,218 

10,739 
1,548 

12,985 
25,227 

2,375 
1,870 

10,893 
995 



364,673 
343,041 

282,575 
60,466 

21,632 

1,060,178 

193,457 
8,219 
2,881 
4,237 
35,411 
20,918 
2,956 

3,599 

13,820 

5,186 

6,576 

73,610 

16,044 

331,095 

47,767 
22,748 
15,418 
9,601 
52,252 

170,974 

139,213 
11,143 
20,618 

129,442 
21,454 
87,797 



5,154,409 
4,734,845 
2,253,324 
331,446 
1,980,054 
.160,021 

344,740 

115,980 

228,760 
18,080 
56,744 

138,289 

107,379 
30,910 

2,489,348 
630,207 

1,814,042 
269,851 
173,547 

1,351,002 
19,642 
45,099 

786,144 
82,747 
8,076 

43,215 

131,149 

32,320 

120,543 

13,372 

6,669 

29,437 

14,409 

62,284 
129,001 

17,045 
3,338 

80,473 
7,066 



844, 667 
776,935 

599,045 
177,890 

57,732 

5,937,648 

1,577,255 
65,816 
30,948 
75,583 
219,554 
77,977 
33,845 



44,981 
145,929 
30,452 
47,087 
548,225 
256,857 



269,583 
119,313 
104,314 
45,956 
313,996 

905,762 

750,860 
55,524 
99,393 

990,776 
202,246 
669,663 



113,669 



56,621 
49,733 
10,583 

1,112 
33,179 

4,859 

6,424 
1,549 
4,875 
( = ) 



491 

75,678 
11,432 
63,929 
22,506 
17,964 

23,102 

(') 

53,390 
6,008 



2,835 
4,258 
3,167 

9,403 

981 

2,916 

775 

4,093 
6,553 

1,336 
875 

7,771 
893 



5,683 
5,067 

3,162 
1,905 

621 

973,926 

79,809 
5,680 
2,017 
3,310 

14,557 
4,764 
1,483 

2,680 
9,L45 
1,987 
736 
29,603 
3,842 

875,329 

39,335 
15,354 
16,665 
7,317 
59,927 

192,508 

169,178 
6,825 

16,505 

174,580 
21,776 
138,467 



519,969 
602,579 
91,843 
10,773 
463,737 
36,226 

16,414 
1,851 
U,563 



4,951 

( = ) 
2,988 

451,882 

238,759 

208,158 

88,619 

40,268 

78,691 

i.n 

279,406 

32,942 

5,884 

22,536 

47,441 

9,055 

17,202 

5,761 

13,681 

3,439 

18,138 
26,694 

15,198 
7,920 

43,630 
4,488 



16,326 
15,377 



10,944 
4,433 



382,772 
72,386 
22,607 
48,127 
95,615 

101,849 
32,325 

42,517 

87,071 

25,284 

7,206 

323,690 

24,095 

6,031,414 

817,230 
181,038 
298,128 
338,054 
478,113 

864,342 

821,639 
8,202 
34,501 

1,061,462 
461,367 
393,986 



14,337 206,109 



Footnotes at end of table. 



277-858 O - 67 ■ 



26 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



SOLE PROPRIETORSHIPS 

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



Industrial group 



Msinosocs wIUi and without net profit 



Number of 
businesses 



Business 
receipts 

(fallaraj 



Deprecia- 
tion 



(Thouatnd 
dollmrw) 



Net profit 
(less loss) 



Inventory, end -of -year 



Number of 
businesses 



AjDOunt 
(7houmm>d 
dollmrt) 



Number of 
businesses 



Businesses with net profit 



Business 

receipts 

f Thousand 
dollsrm) 



Deprecia- 
tion 



Net profit 



(Thouatrtd 



tnventory, end-of-year 



Number of 

businesses 



Wholesale and retail trade — Continued 
Retail trade— Continued 

Apparel and accessory stores 

Furniture, home furnishings, and equip- 
ment stores 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Jewelry stores 

Sporting goods stores and bicycle shops 

Fuel and ice dealers 

Antique stores and secondhand stores... 

Nevs dealers and cigar stores 

Florists 

Retail stores, not elsewhere classified 

Retail trade not allocable 

Wholesale and retail trade not allocable. 



(1) 



(2) 



(3) 



(-1) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



Finance, insurance, and real estate 

Banjts and trust companies; and insurance, 

holding, and other investment companies. 

Credit agencies other than banks 

Security and conmoditj brokers, dealers, 

exchanges, and services 

Insurance agents, brokers, and service... 

Real estate 

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

Lessors of real property other than 
buildings 

Agents, brokers, and managers 

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

Other real estate 



Services 

Hotels, rooming houses, camps, and other 

lodging places 

Hotels, tourist courts, and motels 

Hotels 

Tourist courts and motels 

Lodging places, except hotels, toiirist 
courts, and motels 



Personal services 

Laundries, laundiy services, cleaning 
and dyeing plants 

Photographic studios. Including commer- 
cial photography 

Beauty and barber shops 

3ioe repair shops, shoe shine parlors, 
and hat cleaning shops 

Funeral service and crematories 

Personal services, not elsewhere 
classified 



Business services 

Advertising 

Services to dwellii^s and other 
buildings 

Uiscellaneous business services. 



AutoDoblle and other repair services 

Autooobile parking, repair, and services 

Automobile parkii^ 

AutoflDobile repair shops 

Autorasblle services except repair, 
including automobile rental without 

drivers 

Repair services, except automobile 

Uotion pictures 

Motion picture production,di8tribution, 

and related services 

Uotion picture theaters 

Amusement and recreation services, except 

njotlon pictures 

Bowling alleys and billiard and pool 

parlors 

AinuBement and recreation services, ex- 
cept motion pictures, bowling alleys, 

and billiard and pool parlors 

Uedlcol services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Offices of osteopathic physicians 

Offices of chiropractors 

Registered and practical nurses 

Hospitals, sanatoria, and convalescent 

and rest homes 

Medical and dental laboratories 

Medical and health services, not else- 
where classified 

Educational services 

Legal services 

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

services 

Other services 

Nature of business not allocable 



58,713 

83,460 
302,087 
31,132 
2A,&68 
21,799 
15,064 
18,139 
30, 959 
26,386 
18,896 
109,601 
17,842 
38,488 

543,050 

1,557 
5,921 

16,586 
183, 512 

335,474 

23,571 

81,271 
182,441 

32,428 
15,763 

2,240,321 

120,410 
50,464 
14,902 
35,562 

69,946 
522,064 



29,076 
315,340 

24,038 
13,049 

56,562 

250,825 
16,332 

39,649 
194,844 

339,135 

143,909 

4,105 

126,672 



13,132 

195,226 

7,081 

3,720 
3,361 

123,191 

11,108 



112,033 

402,163 

153,755 

85,445 

6,384 

15,323 

86,378 

12,970 
8,954 

32,954 

92,044 

133,436 

53,597 

no, 042 
86,333 
52,272 



2,711,065 

3,767,909 

9,333,218 

2,630,351 

1,981,688 

553,284 

483,110 

815,131 

410,328 

446,065 

513,085 

3,370,883 

254,021 

2,478,481 

6,108,907 

15,072 
118,661 

294,786 
2,138,155 

3,542,233 

301,516 

298,722 
1,555,342 

607,509 
779,144 

29,290,178 

1,520,409 

1,038,652 

391,002 

647,650 

481,757 
4,817,472 

1,524,829 

318,006 
2,052,982 

184,935 
582,960 

153,760 

2,532,071 
350,030 

331,041 
1,801,000 

4,474,587 

2,905,020 

87,900 

2,642,226 



174,894 

1,569,567 

182,575 

64,432 
118,143 

1,273,126 

183,741 



1,089,385 

9,725,182 

5,475,265 

2,513,972 

175,550 

160,704 

253,876 

392,464 
180,238 

573,U3 

308,477 

2,257,273 

994,648 

717,933 
486,425 
697,253 



32,117 

60,018 
246,108 

35,400 

17,552 
7,774 
8,480 

23,208 
8,102 
6,561 

14,336 

59,591 
4,923 

42,192 

283,363 

1,042 
3,105 

6,680 
62,345 



54,313 

50,001 
74,944 

18,806 
12,127 

1,368,862 

228,285 

154,473 

32,839 

121,634 

73,812 
272,735 



16,332 
66,364 

5,141 
44,697 

5,857 

107,274 
7,691 

13,847 
85,736 

155,103 
94,151 
4,118 
66,554 



23,479 
60,952 
9,524 

1,738 
7,786 

112,473 

21,376 



91,097 

331,449 

181,291 

82,024 

7,560 

10,977 

3,844 

23,982 
5,086 

16,685 
18,860 
63,244 
24,499 

29,135 
16,281 
26,086 



253,845 

333,444 

780,571 

267,968 

128,054 

90,449 

43,799 

75,491 

41,924 

56,134 

53,886 

286,275 

30,047 

150,703 

1,978,168 

'1,126 
33,682 

64,267 
893,598 

967,747 

24,316 

63,972 
617,554 

177,146 
84,759 

10,465,517 

87,612 

48,348 

5,368 

42,930 

39,264 
1,258,911 



76,650 
729,701 

49,910 
124,591 

60,759 

723,761 
72,957 

94,716 
556,088 

799,186 
423,376 
12,953 
386,713 



23,710 
375,810 
16,491 

8,728 
7,763 

123,224 

18,161 



105,063 

5,256,465 

3,248,511 

1,277,140 

97,963 

83,388 

202,647 

47,447 
60,236 

239,133 

120,329 

1,236,905 

273,619 

360,809 
208,205 
94,482 



48,342 

61,034 
191, (X5 
28,084 
21,834 
17,657 
12,990 

6,171 
20,515 

5,825 
12,669 
74, 653 

7,640 
24,976 

5,300 

(') 
(^) 

(') 
(^) 
4,717 



1,077 
685 

2,077 

270,262 

10,611 
5,667 
3,274 
2,393 

4,944 
86,654 



7,545 
49,676 

11,712 
6,346 

2,584 

9,847 

691 

1,682 
7,474 

128,277 
51,449 
(') 
50,293 



851 

76,828 

333 






U,131 
4,020 



9,111 
12,329 
2,537 
1,380 
(') 

363 
(') 

(') 
2,464 

3,859 
2,890 

1,324 

(') 
3,884 
7,304 



674,073 

607,771 

199,335 

478,141 

210,645 

218,456 

U5,143 

21,455 

98,561 

22,536 

28,566 

474,125 

31,225 

249,527 

81,312 

(•') 
(') 

(') 
(^) 

78,263 

2,912 

5,208 
5,401 

(^) 
60,257 

462,673 

14,153 
9,731 
5,020 
4,711 

4,427 
72,643 

10,872 

8,103 
11,347 

13,267 
25,766 

2,788 
31,679 
1,055 

1,500 
29,124 

246,427 
128,440 

(') 
125,511 



1,695 

117,987 

745 



(■■) 
(') 



29,294 
2,284 



27,010 
14,750 
3,586 

425 
{') 

193 
(*) 

(') 
3,081 

6,363 
3,397 
(') 
4,564 

( = ) 

44,622 

48,972 



47,282 

66,554 
231,323 
27,047 
21,001 
19,062 
10,437 
15,220 
21,274 
22,826 
14,684 
79,491 
13,208 
29,227 

442, 534 

916 
4,927 

13,266 
165,136 



14,027 

57,005 
147,139 

27,7U 
12,457 

1,912,823 

74,829 

29,749 

9,654 

20,095 

45,030 
465,245 

66,496 

21,844 
292,789 

21,161 
12,022 

50,933 

210,903 
14,137 

35,604 
161,162 
279,851 
122,094 
3,775 
109,517 



3,802 

157,757 

4,372 

2,162 
2,210 

84,124 

9,131 



74,993 
335,424 
U5,665 

33,966 
6,205 

13,894 

85,511 

10,957 
8,491 

30,735 
82,152 
121,597 
43,512 

100,569 
60,245 
40,700 



2,477,931 

3,457,992 

8,127,313 

2,524,107 

1,784,326 

522,668 

449,024 

764,206 

355,900 

424,477 

456,755 

3,042,498 

225,232 

2,232,580 

5,527,666 

10,762 
95,583 

258,792 
2,077,680 

3,084,849 

246,962 

242,305 
1,415,378 

550,770 
529,434 

27,497,188 

1,157,515 
786,309 
295,002 
491,307 

371,206 
4,534,235 

1,353,202 

305,255 
1,983,929 

176,178 
570,628 

145,043 

2,324,536 
330,071 

365,116 
1,629,349 

4,163,537 

2,702,085 

81,663 

2,487,220 



133,202 

1,461,452 

139,937 

53,071 
86,866 

999,453 

146,032 



853,426 

9,617,026 

5,456,479 

2,506,359 

175,270 

153,484 

253,035 

3a, 831 
179,009 

566,559 

291,123 

2,229,574 

882,194 

703,926 
454,127 
618,563 



26,911 

52,255 
193,980 

32,640 

15,905 
7,313 
6,985 

19,217 
6,162 
5,427 

11,814 

48,577 
3,474 

35,626 

215,943 

377 
2,547 

5,192 
57,975 

U9,852 

38,395 

27,766 
59,556 

14,677 
9,458 



138,579 
94,358 
17,944 
76,414 

44,221 
219,290 



13,824 
60,779 

4,690 
42,390 

4,159 

33,897 
6,859 

12,247 
64,791 

127,028 

76,377 

3,998 

59,992 



12,337 
50, 651 
6,201 

1,180 
5,021 

57,677 

13,934 



43,743 

318,437 

177,742 

80,655 

7,504 

10,483 

3,699 

17,912 
4,694 

15,743 
15,331 
59,787 
20,369 

26,342 
11,666 
21,256 



230,373 

370,990 

887,760 

281,246 

135,063 

96,306 

49,900 

30,448 

53,222 

58,344 

59,753 

321,213 

36,066 

168,565 

2,157,242 

6,267 
35,939 

96,467 
915,258 

1,103,311 

46,728 

99,662 
667,561 

185,628 
103,732 

10,981,852 

183,091 

111,923 

30,247 

31,681 

76,163 
1,314,486 

248,642 

32,076 
742,305 

51,290 
126,979 

63,194 

792, 694 
76,348 

98,836 
617,510 

347,405 

449,408 

13,263 

405,923 



30,222 
397,997 
24,822 

14,038 
10,734 

245,455 

25,447 



220,008 

5,279,705 

3,260,759 

1,278,921 

98,060 

84,111 

202,872 

52,606 
61,265 

241,111 

128,255 

1,253,161 

306,395 

366,299 
234,584 
110,056 



39,963 

50,438 
155,256 

25,521 

19, 336 

15,626 
9,174 
5,145 

13,727 
4,711 
9,845 

54,403 
5,733 

18,733 

3,873 

( = ) 
3,395 
(^) 

926 
626 

( = ) 
1,475 



6,738 
4,034 
2,555 
1,479 

2,704 
76,314 

7,158 

5,861 
45,534 

10,200 
6,032 

2,029 

6,533 
535 

1,480 
4,518 

106,318 
45,916 

44,876 



337 

60,402 

232 



(^) 
(') 



9,231 
3,298 



5,933 

11,814 

2,385 

1,380 

(') 

863 
(^) 

2,413 

3,749 
1,831 

(') 

(0 

(•) 
1,985 
5,051 



'Net lose exceeds net profit. 

Estljnate Is not shown separately because of high sampling variability. However, the data are included in the appi-opriate totals. 
NOTE; See text for explanatoiy statements and "Description of the Samples and Limitations of the Data." 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



27 



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32 

SOLE PROPRIETORSHIPS 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Table -4.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, BY SELECTED INDUSTRIES AND 

SIZE OF NET PROFIT OR LOSS 



Industrj' and size of net, profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thouamxd 
detU»rn) 



Net profit 



f Thousand 
dollera) 



Deprecia- 
tion 



(-TTtousvid 



Inventory _ 
end-of-year 



(Thousand 
doUara) 



Businesses without net profit 



Nuraber of 
businesses 



Business 
receipts 



(Thotiaand 
doHmra) 



(Thoustnd 
dollari) 



Deprecia- 
tion 



(Thoutand 
dollar*) 



Inventory, 
2nd-of-year 



CD 



(2) 



(3) 



(5) 



(6) 



(7) 



(8) 



(9) 



ALL INDUSTRIES 

Total 

Under $2,000 

»2,O0O under 15,000 

»5,000 under »10,000 

$10,000 under $15,000 ■ 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

AGRICUUURE, FORESTRY, AND FISHERIES 

ToUl 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Farms 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Field crop farms 

Total 

Under $2,000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Fniit, tree nut, and vegetable fanas 
Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Livestock farms 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



7,067,117 

3,492,076 

1,892,217 

1,005,850 

310,410 

U2, Oil 

32,283 

120, 896 

19,508 

1,660 

176 



2,133,643 

1,331,453 

541, 169 

195,338 

40,327 

11,323 

^••.71 

6,725 

•,'50 

79 

3 



2,010,863 

1,256,949 

507,462 

179, 501 

35,689 

10, 171 

4,784 

5,579 

647 



874, 532 

539,026 
210,542 
90,409 
22,065 
6,307 

2,610 

3,223 

328 

16 



89,692 

52, 818 
13,933 
10,067 
3,357 

1,765 

1,081 

1,394 

233 

43 



950,369 

597,558 

266, 053 

74,706 

8,945 

1,548 

333 
666 



169,056,653 

23,516,901 
38,763,706 
42,996,176 
21,286,231 
12,331,032 

8,744,983 

16,011,259 

4,435,471 

801,246 

169,648 



23,299,447 

5,581,201 
7, 569, 394 
5,120,583 
1,792,540 
673,243 

540,675 

765,971 

192,047 

53,322 

10,371 



21,785,937 

6,346,353 
7,245,408 
4,716,261 
1,555,4^4 

582,554 

487, 307 

624,714 

162,722 

48,631 

6,543 



8,137,925 

2,030,306 

2,365,699 

1,949,352 

318,217 

304,291 

195,383 

336,962 

76,867 

6,263 



253,037 
305,994 
280,492 
136, 179 
109,989 

75,270 
135, 827 
42,658 
23, 932 

1,958 



U,618,609 

3,836,731 

4,4.'.1,651 

2,356,291 

517,812 

123, 384 

180, 522 
116,545 
31,108 
14, 565 



29,599,655 

2,801,709 
6,250,076 
6,963,666 
3,760,335 
2,455,844 

1,827,200 

4,021,156 

1,238,170 

217,360 

64, 139 



5,154,409 

1,010,654 

1,744,668 

1,315,105 

484,851 

202,717 

121,876 

211,811 

48,335 

11,703 

2,639 



4,734,845 

959,412 

1,634,303 

1,201,455 

428, 067 

174,349 

106,754 

175,575 

42,043 

10,594 

2,293 



2, 263, 324 
411, 327 
678,543 
615,951 
264, 072 
107,989 

53,202 

101,884 

21,108 

2,293 

1,555 



331,446 

38,633 
62, 519 
70, 120 
40,098 
30, 344 

24,401 

42, 329 

15,355 

6,209 

433 



1,980,054 

462,918 
854,715 
485,243 
lCr7,327 
26,297 

13, 161 

20,299 

3,473 

1,121 



5,567,222 

1,307,212 

1, 543, 339 

1,317,816 

568,926 

295,817 

198,975 

330,289 

84,429 

17,067 

3,351 



2,284,945 

720, 358 
762,883 
475,939 
168,510 
57,436 

36, 539 
50,130 
10,393 
2,028 
574 



2,194,483 

697,465 
742,713 
452,738 
156,674 
53,681 

34,098 

45,076 

9,605 

1,923 

510 



965,761 

252,476 

287,413 

234,344 

93,975 

35,668 

20,149 

29,937 

5,815 

599 
385 



99,078 

22,420 
22,137 
20,266 
10, 843 
5,339 

6,296 

7,4S3 

2,215 

954 

125 



407,023 

424,009 

189,938 

41,613 

9,930 

6,180 

5,688 

1,268 

212 



9,006,325 

1,331,476 
2,037,013 
2,373,255 
1,244,865 
675,477 

478,073 

696,683 

145, 289 

22, 547 

1,647 



619, 959 

154,539 

192,137 

151,138 

50,910 

13, 703 

30,519 

15,822 

9, 782 

1,419 



602, 579 

151,738 
187, 988 
146, 656 
47,462 
13,062 

30,351 

14,363 

9,490 

1,419 



91,843 

11,716 
21,322 
26, 402 
12, 143 
4,990 

1,526 
6,883 
6,624 

237 



10, 773 

5,964 

2,971 

114 

1,003 



463,737 

119,813 

154,538 

114,783 

31,433 

6,122 

28,501 
5,229 
2,269 

1,049 



2,125,529 

1,668,411 

309,259 

96,375 

24,380 

8,630 

5,994 

7,701 
3,216 

1,472 
191 



1,155,225 

908,549 

169, 811 

49, 143 

12,452 

5,209 

3,557 

3,890 

1,827 

658 

29 



878,7Cf7 

165,938 

47,745 

12,143 

4,966 

3,425 

3,795 

1,730 

551 

26 



280,331 

231,494 
33,650 
10,249 
2,518 
1,184 

556 

571 

143 

14 



53,165 

43,407 

9,471 

3,254 

893 

501 

191 
287 



(M 



103 
2 



637,417 

487,368 

103,658 

29,A48 

7,552 

2,837 

2,027 

2,677 

1,313 

518 

19 



19,580,957 

8,700,474 
4,717,364 
2,857,414 
1, 039,487 
469,376 

350,991 
695,534 
465,922 
260, 025 
123, 370 



6,232,681 

2,870,476 

1,358,466 

771, 372 

379,670 

200,758 

143,260 
158,819 
205, 599 
125, 495 

8,756 



5,959,858 

2,755,265 

1,278,659 

752,664 

372,357 

185,196 

U0,636 
156,723 
185,412 
125,028 
7,918 



675,039 
253,757 
151,838 
117,633 
57,439 

36,403 

19,243 

4,094 

4,449 

915 



333,410 

123, 015 
76,659 
51,206 
20,080 
27,721 

2,969 

10,240 
e) 

15,789 
2,113 



4,070,044 

1,862,365 
393,449 
508,790 
217,821 
96,981 

86,611 

121,646 

174, 544 

104,101 

3,736 



4,Oi3,818 

1,068,563 
937,151 
664, 010 
295, 586 
147,250 

133,434 
264, 301 
213,174 
239,393 
80,956 



2,155,512 

609,953 
509,803 
339,735 
151,258 
89,910 

79,660 
131,140 
120, 525 
111, 041 

12,485 



592, 761 
498,065 
330,333 
146,988 
85,671 

76,930 
128,216 
114,616 
110, 003 

11,218 



409,928 

141,724 

102,845 

71,516 

30,561 

20,172 

12,732 

17,507 

8,531 

2,165 

2,175 



135,909 

29,130 
27,361 
21,922 
10,354 
8,940 

4,251 
8,395 

(M 

20,986 
783 



1,317,530 

346,264 
309,754 
203,596 
91,626 
49,129 

44,925 
91,388 
89,135 
85,323 
5,389 



1,913,065 

850,910 
444,253 
243,616 
108,423 
45,676 

42,486 
58,622 
45,351 
39,957 
18,751 



1,093,664 

506,822 
243,981 
138,852 
62,256 
30,865 

27,300 
39, 585 
24, 815 
16,163 
3,025 



490,171 
234,421 
135,841 
60,875 
29,758 

26,319 
38,995 
24,137 
15,350 
2,425 



290,417 

154,293 
62,611 
36,207 
13,649 
10,785 

6,138 

5,088 

848 

641 

157 



53,906 

21,216 
12,891 
8,537 
3,778 
2,450 

795 

2,339 

ei 

902 

206 



635,620 

283,876 
140,608 
79,594 
38,180 
14,399 

15,727 
28,627 
19,171 
13,871 
1,467 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



33 



SOLE PROPRIETORSHIPS 



Table 4,— NUMBER OF BUSINESSES 



BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, 
SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thousmtd 
dotUra) 



Net profit 



f TTiousand 
dotUrt) 



Deprecia- 
tion 



iThouttnd 
dollata) 



Inventory 
end-of-year 



(Thouatnd 
dollar*) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thotiaar 
dollar! 



(Thouaand 
doltarai 



Deprecia- 
tion 



CTTioutwid 
dotlaral 



Inventory, 
5nd-of-year 



(Thouaatyd 
dollara) 



AcaUCUlTUHE, FORESTRY, AND FISHERIES— Continued 

Farms — Cont inued 

Farms, not elsewhere classified 

Total 

Under $2, 000 

t2,000 under $5,000 

$5,000 under $10, OOO 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50, 000 

$50, OOO under $100, 000 

$100,000 under $250,000 

$250,000 or more 

Other Agriculture, Forestry, and Fisheries 

Total 

Under $2, 000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10, OOO under $15, 000 

$15, 000 under $20, 000 

$20, 000 under $25,000 

$25,000 under $50, 000 

$50, OOO under $100, 000 

$100, 000 under $250, 000 

$250,000 or more 

IQIJINO 

Total 

Under $2,000 

$2, OOO under $5, 000 

$5, 000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20, OOO under $25, 000 

$25,000 under $50,000 

$50, 000 under $100, OOO 

$100,000 under $250,000 

$250,000 or more 

CONTRACT CONSTRUCTION 

Total 

Under $2,000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

General Contractors 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, 000 

$250,000 or more 

Special Trade Contractors 

Total 

Under $2,000 

$2, 000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50, 000 under $100, 000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



(1) 



(2) 



(3) 



(A) 



(5) 



(6) 



(7) 



(9) 



(10) 



9o,270 

77, 547 
11,934 
4,3la 
1,322 
551 

(') 

29o 
(M 



122,785 

o4,509 

33,707 

16,337 

4,638 

1,652 

687 
1,146 

103 
5 
1 



15,537 

9,823 

4,227 

2,866 

1,198 

(M 

341 

450 

152 

58 

112 



635,341 

273,481 

207,067 

108,314 

26,344 

9,234 

5,154 
4,994 

680 

72 

1 



102,362 

26,330 

33,825 

25,406 

9,122 

2,980 

2,067 

2,210 

371 

50 

1 



517,367 

239,455 
168,057 
80,779 
16,709 

6,187 

3,079 

2,776 

305 

20 



664,017 

176,279 
132,064 
130,126 
93,236 
44,890 

(M 

35,380 
(M 
3,821 



234,848 
323,986 
404,322 
227,196 
90,689 

53,368 

141,257 

29,325 

4,691 

3,828 



o3S,720 

71,689 
65,950 
122,813 
84,977 
(') 

31,726 
74,044 
35,611 
43,029 
72,566 



15,709,045 

1,594,613 
3,379,254 
4,297,743 
2,194,910 
1,257,906 

938,068 

1,519,761 

435,323 

89,574 
1,893 



6,451,708 

570,091 

1,151,961 

1,592,789 

993,715 

480,027 

440,511 

860,251 

293,812 

66,658 

1,893 



9,019,721 

993,346 
2,155,789 
2,637,062 
1,153,977 

761,437 

497,358 
658,364 
140,716 
21,672 



160,021 

46,534 
38,426 
30,141 
16,070 
9,219 

(M 

10,563 
{') 
971 



419,564 

51,242 

110,365 

113,650 

56,784 

28,368 

15,122 

36,236 

6,292 

1,109 

396 



138,289 

7,496 
12,767 
21,295 
14,408 
(M 

7,348 
15,503 

9,386 

8,078 
36,657 



254,873 
683,609 
743,051 
316,303 
161,429 

112,980 

163,626 

43,503 

9,683 

291 



630,207 

25,239 
113,924 
178,023 
110,913 

52,393 

45,954 

72,543 

24,151 

6,776 

291 



223,265 
552,930 
550,667 
199,842 
107,922 

66,841 
90,801 
19,106 
2,668 



43,583 

15,546 
9,154 
8,190 
5,243 
1,744 

1,768 
(M 
158 



90,4d2 

22,893 

20,170 

23,201 

11,936 

3,755 

2,491 

5,054 

793 

105 

64 



38,241 

5,723 
4,561 
9,103 
4,789 
(') 
1,575 
4,760 
1,867 
2,810 
1,510 



402,196 

65,324 
95,742 
103,706 
46,854 
25,017 

24,260 

29,537 

8,949 

2,652 

155 



145,133 

19,943 
25,988 
30,415 
21,062 
7,765 

14,401 

16,545 

6,604 

2,255 

155 



251,883 

44,549 
63,719 
70,971 
25,200 
16,989 

9,857 

12,933 

2,339 

326 



36,226 

14,295 
9,157 
5,357 
2,883 
1,950 

(M 
1,663 
(M 



17,390 

2,751 
4,149 
4,482 
3,448 
641 

168 

1,459 

292 



4,951 

1,883 

4 

632 

833 

(M 

17 

1,259 

6 



451,882 

72,96^ 
88,583 
115,884 
47,582 
38,843 

35,289 

40,036 

11,269 

1,432 



238,769 

55,000 
46,954 
58,967 
26,035 
18,456 

6,565 

17,938 

8,218 

636 



208,158 

17,964 
41,254 
52,416 
21,510 
20,366 

28,724 

22,077 

3,051 

796 



143,164 

116,438 

19,159 

4,794 

1,180 

444 

651 

(M 

223 

11 

3 



36,098 

29,942 
3,373 
1,398 

(M 
243 

132 



12,610 

6,714 
2,451 
1,060 
584 
(M 



(1) 



687 
165 
332 

139 



44,399 
9,756 
3,596 



409 

376 

339 

60 



17,388 

10,029 

4,022 

1,784 

263 

379 

(M 
238 
7 
3 



40,680 

33,353 
5,230 

1,505 

<;> 

(M 



(1) 
(M 



225,594 

94,846 
44,794 
40,830 
16,823 
3,055 

14,653 
(') 
3,156 

689 
1,154 



272,823 

115,211 
89,807 
18,708 
C) 
15,562 

2,624 

2,096 

20,187 

467 

848 



346,588 

37,910 
39,637 
14,997 
13,260 
(M 

(') 

59,445 
15, 7U 
60,847 
82,263 



474,472 

326,942 

307,063 

67,890 

27,220 

21,U6 
49,362 
85,288 
26,245 
5,946 



d93,513 

209,153 
120,318 
191,864 
27,309 
26,935 

(M 

44,979 
4,202 
5,618 



633,857 

257,761 
200,296 
105,200 

<;) 

(1) 



(') 



22,043 
328 



231,434 

75,643 
58,105 
33,299 
14,447 
7,430 

15,021 

(M 

13,663 
1,529 
1,871 



60,711 

17,192 
11,738 

9,403 
(M 

4,239 

2,730 
2,924 
5,910 
1,033 
1,267 



185,394 

4,910 
7,641 
7,328 
7,304 
(') 

(M 

22,861 

9,908 

61,083 

55,585 



154,563 

27,185 

31,770 

24,142 

8,595 

6,096 

9,089 

13,163 

24,894 

7,780 

1,849 



80,597 

8,000 
12,617 
12,037 
3,597 
6,009 

(M 

(M 

17,676 
1,181 
1,511 



62,212 

18,379 
17,674 
9,854 

(') 

(') 
(') 

6,599 
333 



78,850 

30,786 
13,311 
11,403 
5,268 
2,124 

3,659 

3,326 
436 
596 



34,871 

16,651 
9,560 
3,011 

(^) 
1,107 

981 
590 
678 
313 
599 



50,665 

5,904 
4,012 
2,908 
2,045 

(M 
(!) 

7,264 

2,526 

9,651 

13,787 



61,553 

26,553 

16,945 

6,675 

2,707 

542 

1,115 

2,263 

4,466 

266 

21 



27,928 

9,669 
6,899 
3,714 
1,182 

503 

(J) 

3,431 
46 
17 



31,109 

16,319 
9,439 
2,602 

<?' 

(M 






220 

4 



14,361 

5,046 

1,914 

4,105 

516 

810 

76 



0) 



973 
79 



12,447 

2,913 
2,752 
375 
(^) 
6,142 

26 

5 

222 



30 

405 
1 

1 



2 
420 



91,566 

32,756 

14,532 

34,077 

6,523 

812 

50 

2,014 

297 

455 



68,768 

22,584 
7,307 

32,069 

3,522 

797 



(') 

(M 



297 
129 



22,74B 

10,172 
7,275 
1,953 

(M 

(^) 



(') 



34 

SOLE PROPRIETORSHIPS 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



Table 4.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, BY SELECTED INDUSTRIES AND 

SIZE OF NET PROFIT OR LOSS— Continued 



Industry and size of net profit or net loss 



Number of 
businesses 



Bt^lnesses with net profit 



Business 
receipts 



(Thottamid 
dollarai 



Net profit 



Deprecia- 
tion 



Inventory, 
end-of-year 



(Thouamii 
daliara) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



dalLmrmi 



(Thauaand 
dotiv) 



Deprecia- 
tion 



(Thotiamnd 
dottmra) 



Inventory, 
5nd-of-year 



(1) 



(2) 



(3) 



(i) 



(5) 



(6) 



(7) 



(8) 



(9) 



CONTHACT CONSTRUCTION— Continued 

Contractors Not Allocable 

Total 

Under t2, 000 

»2,000 under »5,000 

<5,000 under $10,000 

»10,000 under tl5,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

MANDFACTURIHO 

Total 

Under $2,000 

$2,000 under $5,000 

$5, 000 under $10, 000 

$10, OOO under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Food and Kindred Products 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, 000 or more 

Apparel and Other Fabricated Textile Products 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Lunber and Wood Products. Except Furniture 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Printing. Publishing, and Allied Industries 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, 000 or more 

Footnotefl at end of table. 



15,612 

7,696 
5,185 
2,129 
513 
(') 

(M 
(') 
(') 



147,505 

62,031 

40,393 

2i,252 

9,897 

4,200 

2,340 

3,660 

626 

96 

10 



13,915 

4,950 

4,142 

2,760 

834 

394 

284 

463 

79 



5,814 

1,825 
1,815 



(M 



723 
462 



2, 



40,891 

21,997 

13,727 

2,811 

1,297 

368 

2B4 

280 

120 

7 



23,745 

e,4'i7 

7,l(iV 
5,129 



312 
385 

37 



237,616 

31,176 

71,504 

67,892 

47,218 

(') 

(') 

(M 
(M 

1,244 



6,108,497 

590,230 
1,022,283 
1,341,223 

855,601 
519,501 

413,805 

941,172 

317,686 

81,512 

24,478 



122,375 
180,543 
352,511 
172,403 
92,931 

134,499 

245,186 

55,283 

8,219 

715 



422,985 

20,996 
77,871 

84,304 
83,042 

(') 

76,116 
(') 
14,189 



1,174,534 

199,765 
331,109 
232,921 
136,404 
61 , 176 

30,101 
86,981 
83,165 
13,012 



646,128 

03,710 
112,235 
206,851 
90,259 
44,239 

49,112 
54,532 

10,783 
2,955 
1,442 



45,099 

6,359 
16,755 
14,361 

5,548 

(M 



786,144 

52,843 
137,308 
170,571 
122,131 

72,217 

52,003 

121,447 

40,711 

12,435 

4,477 



82,747 
4,336 
14,650 
18,843 
10,745 
6,708 

6,071 

14,582 

5,074 

993 

545 



43,215 

1,501 
6,792 
(') 
8,603 
7,935 

0) 
7,474 
(') 
834 



131,149 

19,895 
44,592 
19,702 
15,327 
6,264 

6,521 

9,523 

7,455 

859 



120,543 

o,5b2 
24,804 
36,221 
20,41i 

9,101 

6,788 
12,826 
2,545 

559 
515 



5,180 

832 

1,035 

2,320 

592 

(') 

(M 
(^) 



194,686 

30,053 
43,587 
40,956 
23,575 
15,352 

8,510 

22,534 

7,826 

1,622 

561 



24,684 

3,725 
4,357 
5,567 
2,460 
2,746 

1,545 

3,331 

785 

153 

13 



4,811 

378 
1,285 

949 
583 



5 
(1) 



66,026 

15,331 

19,504 

9,549 

7,494 

3,970 

928 
5,092 
2,865 

292 



25,045 

2,17o 
5,998 
8,9i^3 
2,935 
1,488 

1,338 

1,794 
249 

78 






279,406 

24,197 
47,341 
45,811 
36,467 
26,393 

22,223 

45,360 

25,137 

6,049 

428 



32,942 

2,353 
3,399 
5,341 
2,334 
5,401 

4,625 

7,301 

1,401 

787 



22,536 

234 
8,125 

3,935 
2,596 

4,376 

2,118 



47,441 

2,947 

11,250 

5,599 

8,035 

258 

535 

4,299 

14,048 

360 



3,195 
3,9o2 
2,707 
2,2a.j 



1, 



1,924 

1,012 
(■) 



(M 



37,805 

27,649 

7,036 

2,201 

577 

(') 

(') 

144 

120 

3 

2 



2,889 
2,005 



(') 



(M 



913 

474 

39 



5,405 

5,276 
849 
2o4 






7,558 
(M 



(') 



600,026 

215,519 
145,505 
112,931 

59,935 

(') 

(M 

26,944 

20,217 

1,574 

13,123 



69,122 

42,350 

(1) 

(') 

(') 



(') 



CM 
(M 



259,405 

80,753 
66,303 
25,735 

(M 
(M 

(') 

<;) 
(') 

1,154 
13,094 



42,933 

17,067 
11,684 
11,291 
(M 



(M 



11,754 
806 

<;' 

(M 



(M 



79,799 

18,179 
22,571 
15,240 
7,206 
(M 

(M 
5,384 
7,352 
377 
2,212 



7,451 
1,429 

(') 

(M 

(M 



(M 



(M 

'J' 
(M 

(M 

<!' 



24,015 

4,477 
7,932 
3,211 

il 
ii 

108 
1,895 



8,231 

3,140 
2,649 
1,592 
(1) 



(M 
(M 



2,516 
565 
'J) 



(M 



48,533 

20,376 

U,627 

5,760 

6,276 

(M 



(') 



623 
283 

510 



4,421 

2,969 

(M 

<!' 
(M 



(') 



(M 
(M 

(') 

(') 
(M 



25,059 

10,342 
8,411 
1,028 

(M 

203 
487 



3,874 

1,968 
924 
706 



(M 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



35 



SOLE PROPRIETORSHIPS 



Table 4.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, 

SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thouawid 
dallara) 



Net profit 



( Thootand 
dollmra) 



Deprecia 
lion 



( Thouaand 
dollarm) 



Inventory 
end-of-year 



(Thouamtd 
OoUmra) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



f TTtouiand 
doJicraJ 



(Thounwnd 
dollar*) 



Deprecia- 



tion snd-of-year 



Inventory, 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



MAUUFACnmiNG— Continued 

Machinery, Except Electric 

Total 

Under $2,000 

«2,000 under t5,000 

$5,000 under $10,000 

$10, 000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, OOO or more 

Other Ifenufacturing 

Total 

Hnder $2,000 

$2,000 under $5, 000 

$5,000 under $10, 000 

$10,000 under $15,000 

$15, 000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

THAHSPORIATION, CtMJDMCATION, EI£CTRIC, GAS, AND 
SiUIIIARY SHtVICES 

Total 

Under $2,000 

$2, 000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Transportation 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, 000 

$250,000 or more 

Ifotor freight transportation and warehousing, 
terminals, and related services 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20, 000 

$20, 000 under $25, 000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Other transportation 

Total 

Under $2, OOO 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20, 000 under $25, OOO 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



16,600 

i,357 
4,251 
i,169 
1,4% 
906 

524 

759 
117 
21 



46,540 

20,405 
9,289 
8,774 
3,878 
1,529 

318 

1,551 

240 

48 



238,827 

103,796 

78,451 

36,289 

8,433 

2,662 

1,580 

1,378 

219 

19 



223,526 

104,028 

73,250 

33,422 

7,639 

2,447 

1,348 

1,172 

204 

16 



163,787 

72,612 

53,445 

27,360 

6,303 

2,113 

1,002 

806 

134 

12 



59,739 

31,416 
19,305 
6,062 
1,336 
334 

346 
366 

70 



652,956 

27,482 
78,443 
U3,671 
111,914 
69,382 

58,657 

115,612 

47,695 

10, 100 



1,847,128 

155,901 
242,087 
379,640 
261,317 
163,731 

129,133 

352,745 

102,226 

33,027 

22,321 



4,210,443 

713,731 

1,066,259 

1,078,708 

430, 771 

279,226 

166, 516 

280,337 

129, 567 

15,333 



3,933,399 

696,221 
970,854 
1,015,991 
447,229 
266,354 

149, 923 

252,611 

125, 533 

13,678 



3,214,438 

570,344 
793, 576 
835,612 
376,784 
224,012 

126, 567 
183,441 
91,974 
12,123 



723,961 

125,877 
177,273 
130,379 
70,445 
42,342 

23,356 

69,170 

33,564 

1,550 



129,001 

3,637 
14,292 
29,507 
18,563 
15,377 

11,884 
25,290 

7,749 
2,702 



279,489 

16,812 
32,178 
61,112 
47,431 
26,832 

18,183 
51,652 
15,653 
6,369 
3,217 



844,667 

100, 033 
256,722 
244, 572 
100,745 
45,815 

34,859 

45,336 

14,021 

2,559 



776, 935 

95,791 

238,976 

225, 194 

91,070 

42,057 

29,830 

33,367 

12,997 

2,153 



599,015 

67,002 

175,776 

186,269 

75,320 

36,070 

22,076 

26,469 

8,415 

1,648 



177, 890 

28,789 
63,200 
38,925 
15,750 
5,987 

7,754 

12,393 

4,582 

505 



25,227 
2,664 
3,718 
5,566 
4,362 
2,177 

1,699 
3,713 

1,035 
293 



48,893 

4,739 
8,725 
10, 568 
5,375 
4,338 

2,927 

3,172 

2,657 

750 

542 



364,673 

77,624 
104,727 
93,965 
39,383 
15,116 

13,876 

13,427 

5,450 

1,105 



343,041 

76,223 
94,711 
89,220 
37,253 
14,360 

12,972 
12,124 
5,116 

1,057 



282,575 

62,439 
77,544 
71,659 
29,976 
13,903 

11,161 

10,427 

4,439 

977 



60,466 

13,739 
17, 167 
17, 561 

7,277 
457 

1,811 
1,697 

677 
80 



26,894 

1,021 
5,334 
4,682 
3,050 
2,024 

2,933 
4,610 
2,393 

347 



132,391 

15,698 
15,537 
26,207 
16,406 
13,813 

11,768 
23,356 
6,275 
2,398 

428 



16,326 

2,552 
4,626 
3,603 
1,084 
1,605 

1,154 
887 
799 
16 



15,377 

2,440 
4,601 
3,450 
801 
1,605 

839 
792 

799 



10,944 

1,431 
2,340 
2,598 
698 
1,605 

711 
721 
790 



4,433 

959 

2,261 

352 

103 



178 

71 

9 



3,080 

2,192 
882 
2 
(M 



14, 761 

11,112 

2,210 

1,037 

264 

(M 

(M 

(M 
1 
1 



53,061 

37, 149 

10,277 

4,319 

465 

376 



(M 



226 
24 



50,134 

34,779 

10,053 

4,100 

461 

319 

{') 
223 

{'■) 



38,314 

25,397 

8,935 

3,079 

373 

(M 

(') 
(M 

'?' 
(^) 



11,370 

9,332 
1,123 
1,021 
(M 

(') 

(M 
(M 



37, 033 

15,103 
21,756 



105 



(M 



184,193 

57, 690 
35,463 
58,350 
17,745 
(M 

(M 
(M 
(M 



650, WO 

203,830 

179, 073 

153,140 

9,109 

13,095 

57,351 
4,063 
2,178 



630,520 

199,753 

173,620 

150,634 

9,079 

11,060 

56,931 
(') 
2,173 



539,840 

160,780 

156, 361 

121,194 

6,691 

(M 



(M 
(M 



90, 680 

38,973 
16,759 
29,490 
(') 

I'-) 

'M 
(') 
(') 



4,749 

1,349 

2,843 

16 

(M 



32,955 

7,024 
7,322 
7,342 
3,338 
(M 

(M 

(') 

(M 
168 
317 



113,557 

23, 591 

32,137 

29,873 

5,584 

6,218 

9,211 

1,414 

718 



108,976 

22,629 

31,410 

28,376 

5,532 

5,245 

(M 
9,124 
(M 
718 



84,832 

17,615 
28,003 
20,874 
4,465 

(') 

{') 
( = ) 

(M 
(M 



24,144 

5,014 
3,407 
7,502 

(M 
(') 

(M 
(') 
(^) 

125 



2,409 

1,352 
1,039 
3 
(') 



11,588 

3,714 
2,363 
3,329 
1,141 

(') 



(') 

(M 

13 
23 



114,508 

37,370 

36,686 

25,571 

3,652 

3,819 

(M 
3,705 
666 
352 



111,231 

36,222 

35,612 

24,761 

3,650 

3,633 

(M 
3,633 
(M 
352 



97,682 

31,679 
32,792 
21,396 
2,907 
(M 



(M 
(') 
(') 
(') 



13, 549 

4,543 
2,320 
3,365 

(') 
(') 

(^) 

(M 



3,697 

2,535 
1,117 

(1) 



23,397 

5,979 
3,696 
3,078 
3,807 

n 



(M 



4,762 

1,045 

1,986 

1,551 

2 

38 



4,581 

1,041 

1,847 

1,561 

2 



(') 



3,334 

743 
1,058 
1,453 



(') 



298 
789 
108 



(M 



36 

SOLE PROPRIETORSHIPS 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Table 4. —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, 

SIZE OF NET PROFIT OR LOSS— Continued 



AND INVENTORY, BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thouaand 
doltmra) 



Net profit 



( Thouatmd 
doU»r»} 



Deprecia- 
tion 



(Thoutar 
dollars 



Invent© ly, 
end-of-year 



(Thouatwid 
dollars) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollars) 



(Thousand 
dol/srsi 



Deprecia- 
tion 



(Thauaand 
dollars) 



Inventory, 
jnd-of-year 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



TRAHSPORIATIOK, COirailCATION, ELECTRIC, GAS, AND 
SANII/UOr SERVICES— Continued 

ComBunlcation , Electric, Gas, and Sanitary Services 

Total 

Under $2,000 

»2,000 under *5,000 

$5,000 under $10,000 

$10,000 under $15,000 .' 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, 000 

$250,000 or more 

VH0L5SALE AND RETAIL TRADE 

Total 

Under $2,000 

$2,000 under $5, 000 

$5, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 under $50, 000 

$50,000 under $100, 000 

$100,000 under $250,000 

$250,000 or more 

Wholesale Trade 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10, OOO 

$10,000 under $15, OOO 

$15,000 under $20, OOO 

$20,000 under $25, 000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Groceries and related products 

Total 

Under $2,000 

$2,000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25 , 000 under $50, OOO 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Farm products — raw materials 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10, 000 under $15,000 

$15,000 under $20,000 

$20, 000 under $25, 000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Other wholesale trade 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10, OOO 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, 000 or more 

Footnotes at end of table. 



15,301 

S,763 

:,2C1 
2,8o7 

215 

232 

206 

15 

3 



1,496,152 

594,847 

441,922 

293,904 

69,582 

36,227 

17,343 

19,936 

2,226 

161 



S,107 
5,944 
1,721 
0,272 

5,142 
7,155 

1,013 



38,815 

10,o75 

13,71d 

8,809 

3,316 



15,833 

6,040 
4,027 
3,931 
1,095 
330 

93 

276 

38 

3 



1,204 

,310 

',062 

,425 

,130 

388 

78 

3 



272,049 

17,510 
95,405 
62,717 
33,542 
12,872 

16,593 

27,726 

4,029 

1,655 



85,447,079 

10,247,169 
19,723,933 
24,128,205 

11,688,122 
6,513,092 

4,243,059 

7,052,978 

1,620,694 

208,809 

21,018 



17,762,134 

1,286,299 
2,756,268 
5,391,634 
2,564,776 
1,403,778 

1,014,644 

2,553,548 

671,015 

117,326 

2,876 



4,093,964 

202,179 
830,514 
1,192,148 
676,040 
251,993 

377,596 

458,817 

84,378 

20,299 



4,197,340 

360,038 
632,107 
2,011,942 
544,160 
179,767 

76,373 
339,743 
47,342 

5,368 



9,470,880 



724,082 
,293,667 
,187,544 
,344,576 

972,018 

560,675 

,754,988 

539,295 

91,159 

2,876 



67,732 

4,247 
17,746 
19,378 
9,675 
3,758 

5,029 

6,469 

1,024 

406 



6,937,648 

490,601 
1,495,382 
2,047,991 
1,080,058 

624,335 

382,537 
653,320 
140,777 
20,727 
1,920 



1,577,255 

70,617 
230,298 
402,476 
263,377 
179,188 

113,953 

239,766 

63,684 

12,237 

1,659 



219,554 

9,453 
47,464 
62,369 
39,895 
14,788 

14,066 

24,276 

6,116 

1,127 



77,977 

5,063 
12,870 
26,758 
13,044 

5,605 

1,995 

9,701 

2,469 

472 



1,279,724 

56,101 
169,964 
313,349 
210,438 
158,795 

97,892 

205,789 

55,099 

10,638 
1,659 



21,632 

1,396 
10,016 
4,745 
2,130 
756 

904 

1,303 

334 

48 



1,060,178 

166,624 
260,622 
297,973 
136,363 
77,057 

39,855 

66,304 

13,710 

1,588 

82 



193,457 

22,375 
37,740 
51,450 
30,449 
16,381 

8,938 

19,724 

5,729 

661 

10 



35,411 

2,561 
8,179 
10,745 
6,101 
2,217 

1,716 

3,255 

506 

131 



20,918 

3,482 

5,151 

7,434 

2,539 

704 

135 

1,139 

314 

20 



137,128 

16,332 
24,410 
33,271 
21,809 
13,460 

7,087 

15,330 

4,909 

510 

10 



112 
25 

153 
283 

265 
95 



7,138,444 

991,927 
1,583,669 
1,954,573 
1,020,471 

564,951 

350,169 
564,933 
94,119 
12,663 

969 



882,772 

70,575 
163,494 
186,845 
142,386 

61,314 

61,556 

150,783 
38,120 
7,699 



95,615 

2,635 
23,612 
21,458 
16,956 

5,541 

12,120 

11,474 

1,077 

742 



101,849 

9,990 
21,261 
16,493 
9,375 
8,426 

15,229 

20,083 

951 

41 



685,308 

57,950 
118,621 
148,394 
116,055 

47,347 

34,207 

119,226 

36,092 

0,916 



2,877 
2,370 

I') 



367,399 

280,847 

57,981 

20,635 

4,659 

1,135 

1,047 

803 

267 

24 

1 



44,492 

32,536 

6,636 

3,632 

1,363 

40 



(^) 



99 

119 
10 



5,083 

3,407 
816 

425 






3,298 

1,947 
814 

<?) 



36,111 

27,232 

5,006 

2,813 

879 






19,570 
4,127 



420 
44 



8,007,087 

3,766,125 

2,083,367 

1,250,312 

371,002 

137,757 

124,998 

175,448 

84,530 

6,728 

6,820 



1,241,261 

342,085 
301,476 
352,951 
151,343 
5,851 

(^) 

35,459 

49,497 

2,457 



422,834 

98,047 
170,210 

96,405 



114 
2 






349,278 

34,753 

49,338 

';> 

(') 

<;' 

562 



469,099 

209,285 
81,928 
75,225 
51,423 

(M 
(') 

41,668 
2,346 



4,581 
962 

87 
273 



644,010 

179,827 
177,282 
140,265 
55,853 
19,165 

23,501 

26,053 

17,684 

3,566 

614 



99,415 

21,993 
21,003 
25,660 
15,635 

692 

3,296 
9,274 

1,703 



14,839 

2,526 
2,842 

4,807 



(M 

1,446 



9,218 

1,454 
2,476 

(M 

(M 



75,358 

18,013 
15,685 
20,558 
10,198 
(M 

(^) 
(') 
8,914 
262 



3,277 
1,143 

'J' 
<^ 



188,134 

95,423 
42,991 
23,733 
10,072 
4,674 

6,156 

3,414 

1,198 

439 

34 



27,148 

11,700 

5,456 

4,589 

3,792 

99 



(M 



854 
578 
30 



5,136 

2,629 
1,034 

792 






3,549 

1,744 
626 
(') 
(') 
(^) 

(J* 



18,463 

7,327 
3,796 
3,588 
2,981 
(') 

'■V 

524 
9 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



37 



SOLE PROPRIETORSHIPS 



Table 4.— NLIMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, 

SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



dollara) 



Net profit 



(Thouatmd 
dotUra) 



Deprecia- 
tion 



(Thouatnd 
dolUrm) 



Inventory, 
end-of-year 



(Thoutmid 
dolt^raj 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



f Thouaand 
tbllara) 



(Thouamd 
doJfsra) 



Deprecia- 
tion 



f Thouaand 
dbiJaraJ 



Inventory , 
5nd-of-year 



(Thousand 
dollar*) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



WH0I£SA1E AND RETAIL TRADE — Continued 

Retail Trade 

Total 

Under J2, 000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Building materials, hardware, and farm equipment 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20, 000 under $25, OOO 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Building materials dealers 

Total 

Under $2, 000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, 000 

$250,000 or more 

Hardware stores 

Total 

Under $2,000 

$2,000 under $5, 000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15, 000 under $20,000 

$20, 000 under $25, 000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Farm equipnent dealers 

Total 

Under $2, 000 

$2,000 under $5, 000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15, 000 under $20, OOO 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250, 000 

$250,000 or more 

General merchandise stores 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50, 000 

$50, 000 under $100, 000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



503,238 
365,298 
231,691 
65,428 
25,007 

11,482 

12,164 

1,134 

66 

1 



48, 077 

16,048 
12,128 
12,427 
4,031 
1,803 

813 

764 

61 

2 



20,420 

6,625 
5,618 
4,456 
1,958 
954 

377 
382 



19,297 

6,316 
4,710 
5,932 
1,351 

518 

212 

250 

a 



8,360 

3,107 

1,800 

2,039 

722 

331 

224 
132 



(M 



120, 194 

75,164 

26,798 

12,884 

2,959 

1,146 

630 

571 
39 
3 



65,452,315 

8,761,464 

16,654,409 

18, 145, 871 

8,639,602 

4,941,555 

3,050,694 

4,264,103 

390,399 

86,076 

18,142 



3,414,016 

312,043 
601, 369 
990, 037 
589,809 
387,247 

242,216 

256,270 

34,177 

848 



81,068 
191,446 
295,081 
266,369 
214,206 

93, 532 

124,977 
27,458 

172 



1,063,577 

151,601 
206,930 
385,363 
119,124 
87,820 

48,219 

60,607 

3,908 



79,374 
202,993 
309, 588 
204,316 

85,221 

100,465 
70,686 

676 



2,866,532 

608,730 
816,445 
651,671 
335,387 
164,579 

105, 322 

147,616 

33, 592 

2,690 



5,191,828 

412,544 

1,236,905 

1,601,610 

785,962 

428,790 

252,647 

393,410 

71,963 

7,736 

261 



269, 583 

14,154 
42,612 
87,183 
47,936 
30,740 

17, 852 

25,071 

3,810 

225 



119,313 

5,155 
19,408 
30,714 
23,483 
16,235 

8,324 

12,756 

3,136 

102 



104,314 

6,601 
17,C»7 
42,991 
15,931 

8,385 

4,567 

7,802 

440 



45,956 

2,398 
6,107 
13,478 
8,522 
5,620 

4,961 
4,513 
(^) 
123 



313, 996 

46,852 
89,462 
87,263 
36,029 
19,499 

13,937 

18,150 

2,400 

404 



331,095 

140,299 

217,288 

235,132 

100,374 

57,387 

28,230 

43,896 

7,525 

390 

72 



47,767 

5,275 
10,156 
14, 974 
8,531 
3,931 

1,950 

2,652 

265 

33 



22, 748 

2,258 
5,504 
5,802 
4,555 
1,950 

927 

1,540 

206 

6 



15,418 

2,519 
3,180 
5,840 
1,735 
1,167 

413 

436 

28 



9,601 

498 
1,472 
3,332 
2,191 

814 

610 
626 



(M 



52,252 

15,099 
12,470 
12,466 
5,453 
2,277 

1,504 

2,207 

7X2 

64 



6,031,414 

893,477 

1,383,021 

1,714,601 

839,077 

481, 344 

272,846 

388,404 

52,754 

4,421 

969 



817,230 

110, 699 
160, 763 
259,254 
131,533 
67,519 

44,838 

39,125 

3,378 

120 



131,038 

14,529 
31,972 
40,988 
36,830 
24,823 

13,006 
16, 541 
2,349 



293,123 

61,936 
67,665 
100,218 
29, 844 
17,488 

9,037 

11,275 

615 



338,064 

34, 184 
61,126 
118,048 
64,859 
25,208 

22, 795 
11,310 
(M 

120 



478,113 

99,168 

136,339 

113, 878 

57,259 

26,602 

19,985 

22,653 

1,621 

108 



313,546 

241,777 
49,508 
16,226 
3,139 

1,094 

1,040 

703 

148 

10 

1 



11,368 

7,529 
2,350 

540 
432 
(M 



(') 
(•) 
(') 



5,738 

4,021 
1,128 

(') 






3,915 

2,588 
663 

(M 



(M 



1,715 

820 
559 

(M 
(M 
(M 

(M 
(M 



34,658 

28,195 
5,062 
659 
(^) 
(') 

(M 



6,519,925 

3,327,527 

1,657,213 

875,799 

217,918 

131,302 

124, 856 

139,595 

35,033 

3,362 

6,820 



412,783 

131,529 

131,215 
24, OT8 
30,703 
(M 
(') 

'J' 
(M 



201,797 

82, 670 
61,755 
(M 
(') 



(M 
(M 



59,302 

31,187 
13,022 
(M 
(') 



(') 



297,835 

165,434 
30,924 
9,528 
(M 
CM 

(') 
17,020 



526,733 

153,257 

150,895 

103,864 

38, 579 

18,457 

23,347 

22,715 

8,610 

1,395 

614 



33,525 

5,731 
7,227 
3,695 
5,578 
(M 



(M 
(') 



15,215 

3,132 
3,325 

(') 
(') 



(M 
(') 



9,676 

2,295 
1,995 

(M 
(M 



(1) 



8,634 

304 
1,907 
(M 
(M 
(M 

(M 

(M 



48,531 

12,631 

13,696 

4,632 

(M 
(M 

(M 
11,038 



154,420 

80,694 
34,686 
18, 568 
6,221 
4,564 

6,106 

2,549 

620 

378 
34 



9,081 

3,368 

2,324 

615 

331 



( = ) 

(») 
(') 
(■) 



4,539 

2,246 

1,459 
(M 
(M 



(M 
(M 



892 
269 



(M 
(M 



2,947 

230 

596 
(M 
(') 
(M 

(M 
(') 



10,146 

6,793 

1,782 

920 

'J' 
(') 



(M 



lis 

59 



859,792 

423,613 

217,741 
132,746 
24,130 
20,319 

18,388 

14, 675 

7,602 

345 

233 



101,982 

39,057 
24,031 
8,936 
8,365 
(') 

{') 
(M 
(M 



39,115 

20,682 
7,274 
(1) 
(M 



(M 

(M 



25,056 

16,952 
3,101 

(M 
(1) 



36,811 

1,423 

13,706 
(M 
(M 
(1) 

(M 



72,233 

40,750 

24,301 

2,665 

(M 
(1) 

(M 
137 



38 

SOLE PROPRIETORSHIPS 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Table 4 . —NUMBER OF BUSINESSES, 



BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, BY SELECTED INDUSTRIES AND 
SIZE OF NET PROFIT OR LOSS— Continued 



Industry and size of net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thoitamd 
dallara) 



Net profit 



dotlarM) 



Deprecia- 
tion 



Inventory 
end-of-year 



(Thoua^id 
dollatat 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thouaand 
dallara) 



(Thousmtd 
dotl»t%\ 



Deprecia- 
tion 



(Jhottaand 
dollar*) 



Inventory, 
;nd-of-year 



f Thoumand 
dallara) 



UHOLESILE AND RETAIL TRADE— Continued 

Retail Trade — Continued 

Food stores 

ToUl 

Onder »2, 000 

»2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

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

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Other food stores 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Autcootive dealers and gasoline service stations 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or taorc 

Autocaobllc and truck dealers 
Total 

Under $2,000 

J 2, 000 under $5,000 
5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$iro,000 under $250,000 

$250,000 or more 

Gasoline service stations 

Total 

Under $2, OOO 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15, OOO 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more '. 

Footnotes at end of table. 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



239,041 

101,074 

80,370 

41,376 

9,579 

3,672 

1,301 

1,513 

147 

9 



197,390 

82,819 

67,598 

33,296 

8,236 

2,854 

1,230 

1,215 
134 



41,651 

18,255 

12,772 

8,080 

1,343 

818 

71 
298 

13 
1 



218,788 

70,993 
78,800 
50,850 
10,530 
3,495 

2,037 

1,883 

189 

10 

1 



33,156 

10,368 

10,468 

6,808 

2,129 

1,412 

862 
995 
U6 



168,242 

56,624 
63,194 
39,408 
6,717 
1,123 

583 

564 

27 

2 



15,605,752 

2,285,894 
4, 518,492 
3,909,340 
1,854,991 
1,240,583 

679,578 

859,125 

235,603 

22,146 



14,209,732 
2,091,819 
4,058,604 
3,450,345 
1,758,511 
1,137,991 

671,879 
792,753 
228,634 
19,196 



1,396,020 

194,075 
459,888 
458,995 
96,480 
102,592 

7,699 

66,372 

6,969 

2,950 



18,i'5J,0S6 

2,231,215 
5,522,838 
5,771,153 
2,054,563 
984,122 

921,911 
1,197,656 

227,208 
24,278 
18,142 



5,600,050 

325,181 

1,160,297 

1,302,298 

728,701 

533,394 

473,985 

865, 578 

173,533 

18,941 

18,142 



11,924,394 

1,816,506 
4,127,728 
4,068,073 
1,085,656 
260,918 

297,683 

223,696 

19,763 

4,371 



905,782 

87,763 
269,752 
231,160 
114,748 

62,312 

28,999 
50,514 
9,478 
1,056 



750,860 

72,916 
225,095 
227,097 
98,579 
48,587 

27,492 

41,523 

8,689 

882 



154,922 

14,847 
44,657 
54,063 
16,169 

13,725 

1,507 
3,991 

739 
174 



990,778 

67,228 
270,901 
34a, 397 
125,716 

60,139 

44,336 

60,074 

12,087 

1,139 

261 



202,246 

9,495 
34,662 
47,445 
25,997 
24,141 

13,868 

32,964 

7,591 

822 

261 



669,663 

54,434 
217,643 
267,972 
79,313 
19,209 

12,640 

16,685 

1,550 

217 



170,974 

27, 667 
50,096 
45,606 
20,136 
12,703 

5,260 

7,620 

1,579 

307 



139,213 

23,152 
37,929 
36,390 
17,668 
10,758 

5,028 

6,571 

1,483 

234 



31,761 

4,515 

12,167 

9,216 

2,468 

1,945 

232 

1,049 

96 

73 



129,442 

17,648 
39,060 
40,173 
12,973 
6,095 

4,835 

7,717 

799 

70 

72 



21,454 

1,382 
3,311 
5,946 
2,874 
1,760 

1,666 

3,421 

480 

42 

72 



37,797 

14,903 
30,735 
28,344 
7,690 
1,4U 

1,583 

2,891 

214 

26 



8&1,342 

180,884 

270,672 

199,098 

90,195 

55,150 

28,145 

32,072 

7,130 

996 



821,639 

173,342 

256,239 

185,442 

87,643 

51,817 

28,045 

31,146 

6,952 

963 



42,703 

7,542 

14,383 

13,656 

2,552 

3,333 

100 
926 
178 
33 



1,031,462 

114,979 
279,319 
338,012 
110,189 
74,618 

56,209 

90,154 

16,182 

831 

969 



481,367 

23,107 

102,981 

144,073 

53,975 

40,079 

34,657 

68,493 

12,397 

631 

969 



393,986 

71,973 
137,041 
133,747 

29,470 
8,252 

5,506 

7,556 

420 

21 



41,795 

32,640 

7,029 

1,433 

467 

(') 

(') 

(M 



32,388 

24,399 
6,222 
1,331 

(') 

(') 

(») 
(') 



9,407 
8,241 

(M 

(') 

(') 

{') 



56,488 

41,240 

9,715 

4,353 

456 

230 



(') 



230 
106 

1 



11, 353 

7, 549 
1,604 
1,640 

n 

0) 

(') 
0) 
(') 



36,908 

28,271 

6,263 

2,084 

273 



0) 



1,108,916 

545, 578 

363,872 

151,999 

24,614 

6,820 



969, 602 

449,174 
337,497 
150,976 

(.') 

(^) 
(') 

6,820 



139,314 
96,404 
(') 



2,043,182 

1,040,865 

448,343 

355,284 

39,232 

26,956 

37,829 
22,608 

2,042 



510,331 

172,460 
109,514 
112,498 

n 

(') 

(1) 
(') 

(') 
2,042 



1,263,878 

777,648 
269,713 
189,934 

j4,593 

(■5 



62,466 

20,936 

20,980 

9,300 

5,449 

(1) 

(') 
(1) 

614 



51,349 

16,118 
18,189 
3,74a 
CM 
(') 



(') 



11,117 
4,818 
(M 



36,513 

5,332 
4,591 
11,421 

<;> 

(M 



55,897 



19,750 

11,108 

5,679 

1,390 

667 

0) 

0) 



13,339 

6,385 
4,694 
1,816 

(M 

(') 

(») 
C) 
(1) 



5,861 
4,223 
(') 

(M 
(M 



a2,409 


21,933 


27,859 


8,633 


29,593 


5,541 


29,296 


4,024 


5,544 


1,031 


3,846 


138 


C) 


(') 


6,958 


1,820 


5,604 


401 


137 


2 



4,188 

576 
737 
906 

<;' 

(') 

(M 



12,576 



18, 601 


6,151 


19,763 


3,528 


13,678 


2,219 


3,433 


653 


n 


0) 



C) 



(') 



(>) 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



SOLE PROPRIETORSHIPS 



39 



Table 4.— NUMBER OF BUSINESSES, 



BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, 
SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thouamd 
datlara) 



Net profit 



( Thoutand 
dollara) 



Deprecia- 
tion 



(Thouiand 
dotUra) 



Inventory, 
end-of-year 



(Tfioitaand 
dotlara} 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
doltmral 



Deprecia- 
tion 



(Thattmi 
dotlai 



Inventory, 

»nd-of-year 



(Thotsiand 
datiata) 



WHOLESALE AND RETAIL TRADE: Retail Trade— Continued 
Autoniotive dealers and gasoline service stations — Continued 

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

Total 

Under $2,000 

$2, 000 under $5,000 

$5, 000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20,000 

$20, 000 under $25, 000 

$25,000 under $50,000 

$50, 000 under $100, 000 

$100, 000 under $250, 000 

$250,000 or more 

Apparel and accessory stores 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15,000 

$15, OOO under $20, 000 

$20, 000 under $25,000 

$25, 000 under $50, 000 

$50,000 under $100, 000 

$100,000 under $250,000 

$250, 000 or more 

Furniture, home fiimishings, and equipment stores 
Total 

Under $2,000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25, 000 

$25, 000 under $50, 000 

$50,000 under $100, 000 

$100,000 under $250,000 

$250,000 or more 

Eating and drinking places 

Total 

Under $2,000 

$2,000 under $5, 000 

$5, 000 under $10, 000 

$10, 000 under $15, 000 

$15, 000 under $20,000 

$20,000 under $25^000 

$25, 000 under $50,000 

$50, 000 under $100, 000 

$100, 000 under $250, 000 

$250,000 or more 

Drug stores and proprietary stores 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Liquor stores 

Total 

Under $2, 000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $25, 000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



17,390 

4,001 
5,138 
4,634 
1,694 
960 

592 
324 



47,282 

14,140 
13,538 
11,926 
4,167 
1,509 

730 

1,156 

114 

2 



66,554 

21,664 

18,877 

16,115 

5,071 

2,215 

1,126 

1,325 

154 



231,323 

96,759 
76,911 
41,151 
10,777 
3,060 

1,104 

1,386 

164 

11 



27,047 

3,473 
3,831 
8,252 
5,709 
2,753 

1,302 

1,666 

60 

1 



21,001 

5,440 
5,600 
5,743 
2,271 
1,076 

411 

402 

57 

1 



1,428,642 

89,528 
234,813 
380,782 
240,206 
139,810 

150,243 

108,382 

33,912 

966 



2,477,931 

221,605 
433,031 
762,023 
441,622 
214,640 

99,853 

269,918 

33,679 

1,560 



318,075 
605,073 
987,759 
566,925 
352,402 

202,803 

337,043 

77,202 

10,710 



8,127,313 

1,620,022 

2,317,199 

2,235,992 

987,602 

416,286 

153,558 

303,011 

85,762 

7,781 



116,072 
194,141 
620,833 
629,482 
353,967 

221,067 

367,357 

20,149 

1,039 



1,784,826 

154, 596 
346,459 
507,363 
287,202 
215,602 

96,902 

143,788 

31,983 

931 



118,869 

3,299 
18,596 
32,980 
20,406 
16,789 

13,328 

10,425 

2,946 

100 



280,373 

13,159 
45,741 
85,465 
50,647 
26,298 

16,007 

36,338 

6,477 

241 



370,990 

19,372 
63,360 
110,454 
62,025 
38,383 

24,510 

42,151 

9,885 

830 



887,760 

85,405 
257,471 
282,830 
129,231 

51,914 

24,370 

44,640 

10,506 

1,393 



281,246 

3,078 
14,366 
60,574 
69,320 
47,333 

28,641 

53,908 

3,918 

108 



135,063 

5,216 
19,016 
39,872 
27,058 
18,470 

8,790 

12,964 

3,551 

126 



20,191 

1,363 
4,514 
5,883 
2,409 
2,924 

1,586 

1,405 

105 

2 



26,911 



52,255 

7,014 

12,055 

16,296 

6,335 

4,343 

2,073 

3,509 

585 

45 



193,980 

41,793 
58,912 
52,482 
18,167 
9,743 

3,537 

7,340 

1,847 

159 



32,640 

1,305 
2,235 
9,548 
7,772 
4,880 

2,239 

4,422 

233 



15,905 

2,566 
2,666 
4,870 
2,621 
1,441 

731 

842 

165 

3 



206,109 

19,899 
39,297 
60,187 
26,744 
26,287 

16,046 

14,105 

3,365 

179 



593,408 



2,110 


69,146 


5,612 


122,555 


8,553 


182,078 


4,835 


103,696 


2,173 


46,176 


805 


19,436 


2,341 


45,445 


473 


4,373 


9 


453 



542,198 

86,896 
92,256 
156,579 
82,783 
49,218 

23,205 

45,532 

5,091 

638 



171,701 

38,200 
52,973 
48,674 
17,212 
6,547 

2,758 

4,115 

1,183 

39 



457,345 

36,794 
41,430 
134,995 
98,648 
57,905 

32,627 
52,904 

2,454 



187,440 

18,962 
31,271 
59,778 
28,361 
22,735 

9,855 

13,858 

2,528 

92 



8,227 

5,420 

1,348 

629 

(^) 
<!' 



11,431 

8,305 
1,236 
1,520 
(M 

';> 



16,906 

12,076 
2,879 
1,493 



70,764 

54,595 
12,350 
2,967 
462 
(M 

(M 

(') 

1 
3 



4,085 

2,291 

1,155 

273 

(') 
'?' 



3,667 

2,541 
723 
302 



268,973 

90,757 

o9,llo 

52,852 

(M 

(') 

(') 
(') 
2,603 



233,134 

131,067 
19,768 
65,634 

'J' 






309,917 

110,370 
L22,552 

59,387 

(M 

(') 

(') 
(^) 
2,966 
54 



1,205,905 

755,568 

227,920 

73,015 

68,742 






126 
825 



106,244 

47,352 
39,795 
11,019 
(') 



(') 



196,862 

67,597 
95,590 
27,326 



19,999 

3,926 
5,239 
4,197 

<!' 

<;) 



26, 528 

6,027 
4,013 
10,507 

(M 

<!' 



37,546 

8,507 

8,768 

11,131 

(') 

1,202 

124 



107,189 

36,583 
37,967 
18,969 
5,773 
(1) 

'J) 



13,278 

1,503 
3,949 
2,069 

(M 

(M 






7,009 

1,857 
2,422 
1,626 



5,169 

1,906 

1,276 

899 

'!' 
(M 



5,206 

2,226 

504 

2,023 

(J' 



7,763 

4,206 

2,508 

533 

I.'-) 

<;' 

51 

1 



52,128 

30,280 
9,154 
3,621 
3,089 

<?' 
(') 
27 

282 



2,760 

811 

1,015 

111 

(') 

(») 



829 
286 

532 



(10) 



68,580 

24,355 
18,103 
10,783 

'I' 

(M 

'J' 



80,670 

53,618 
5,651 
15,817 
(M 
C) 

'■V 
(') 



65,573 

27,010 
17,811 
15,759 

(M 
(M 

(M 

180 



27,634 

15,753 
7,280 
1,773 
1,426 



(M 



20,296 

10,240 
8,637 
935 
(') 



(M 



23,205 

7,504 
11,091 

3,882 
(M 



40 



SOLE PROPRIETORSHIPS 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Table 4.— NUMBER OF BUSINESSES, 



BUSINESS RECEIPTS, NET PROFIT, NET LOSS. DEPRECIATION, 
SIZE OF NET PROFIT OR LOSS— Continued 



AND INVENTORY, BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thouamd 
dollara) 



Net profit 



(Tboumar 
doltari 



Deprecia- 
tion 



Inventory, 
end-of-year 



(Thouatnd 
dollars) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollar*) 



(Thousand 
dollar a) 



Deprecia- 
tion 



Inventory, 
»nd-of-year 



(Thoumand 
dotlara) 



(U 



(2) 



O) 



(A) 



(5) 



(6) 



(7) 



(8) 



WHOLESALE AHD RETAIL TRADE 

Retail Trade — Continued 

Other retail trade 

Total 

Under t2,0O0 , 

♦2,000 under t5,000 

tS.OOO under «10,000 

♦10,000 under $15,000 ; 

♦15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, 000 or more 

Wholesale and Retail Trade Mot Allocable 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15, 000 

$15,000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

FINAUCE, IHSUHAMCE, AND REAL ESTATE 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000' under $10,000 

$10,000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Security and Cmnmodity Brokers, Dealers, Exchanges, 
and Services 
Total 

Under $2,000 

$2, 000 under $5,000 

$5, 000 under $10, OOO 

$10, OOO under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Inaurance Af^ents. Brokers, and Service 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Heal Estate 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



196,202 

98,483 
48,445 
30,967 
10,334 
4,278 

2,028 

1,498 

149 

20 



29,227 

9,640 
8,517 
6,269 
2,433 
948 

•na 

617 

79 

5 



442,584 

195,080 

106,556 

82,795 

29,732 

13, 3U 

6,581 

7,459 

965 

100 

5 



13,266 

5,110 
2,613 
2,608 
1,109 
564 

463 

668 

106 

22 

3 



165,136 

64,266 
37,967 
35,452 

14,071 
6,802 

2,910 

3,210 

425 

33 



258,339 

123,593 

64,911 

43,457 

13,822 

5,616 

3,146 

3,373 

384 

35 

2 



6,240,760 

893,212 

1,299,362 

1,709,700 

892,019 

612,127 

326,884 
382,319 
lia,044 
14,093 



2,232,580 

199,406 
313,236 
590,700 
483,744 
167,759 

177,721 

235,327 

59,280 

5,407 



5,527,666 

598,327 

1,003,392 

1,404,812 

827,099 

470,364 

389, 672 

615,992 

182,148 

33,553 

2,307 



258,792 

17,302 
38,656 
70,444 
36,742 
15,480 

21,925 

36,Ca7 

13,783 

7,339 

1,104 



2,077,680 

176,223 
306,840 
523,238 
358,330 
230,779 

126,513 

2 50,422 

91,790 

13,545 



3,084,849 

393,132 
646,629 

784, '-^49 
413,075 
309,139 

239,032 
315,758 
71,362 
10,970 
1,203 



756,257 

70,317 
164,204 
218,412 
123,252 

73,702 

44,705 

49,600 

9,851 

2,214 



168,565 

7,440 
28,179 
43,905 
30,719 
16,357 

15,937 

20,144 

5,130 

754 



2,157,242 

156,076 
359,465 
584,328 
361,618 
228, 603 

147,508 

244,581 

60,778 

12,789 

1,496 



96,467 

3,177 

8,860 

18,196 

13,460 

9,901 

10,250 

21,941 

6,847 

2,969 

866 



915,258 

48,652 
127,538 
250,239 
171,024 
U.5,920 

65,360 

105,424 

26,834 

4,267 



1,103,311 

102,600 
219,490 
306,490 
167,913 
97,203 

70,541 

110,140 

23,952 

4,352 

630 



108,969 

19,822 
24,026 
30,164 
13,551 
9,801 

5,296 

5,248 
867 
194 



35,626 

3,950 
5,594 
11,391 
5,540 
3,289 

2,687 

2,682 

456 

37 



215,943 

47,982 
47,782 
59,226 

22,160 
16,074 

7,682 

11,495 

i,569 

958 

15 



5,192 

660 

1,349 

1,220 

512 

296 

611 

419 

97 

26 



5V,'175 

9,U5 

11,80',' 

14,893 

8,130 

6,697 

2,635 

3,784 

746 

168 



149,852 

37,798 
34,151 
42,302 
12,971 
8,902 

4,398 
6,903 
1,658 

756 
13 



837,675 

137,749 
194,943 
222,255 
119,201 
75,374 

35,738 

42, 545 

8,814 

1,056 



224,258 

27,875 
37,154 
53,127 
39,008 
21,793 

15,767 

25,746 

3,245 

543 



61,697 

5,882 
10,848 
9,264 
4,061 
2,176 

18,762 

8,358 

2,100 

236 

10 









(■) 



58,905 

5,812 
10,627 
8,673 
4,061 
1,089 

18,762 

8,345 

1,336 

190 

10 



62,484 

52,365 

7,009 

2,686 

325 

(1) 

(') 
(') 
(1) 



9,261 

6,484 

1,837 
777 
(M 

(1) 



100,466 

81,397 

12,644 

3,168 

1,749 

318 

246 
748 
167 

21 



3,320 

2,323 
440 
(') 

(1) 
(') 

(M 

(M 

5 

5 



18,376 

15,730 

2,098 

309 



77,135 

62,226 
9,721 
2,506 
1,523 
306 

124 

661 

50 

15 

3 



605,147 

332,167 
127,234 

98,529 

26,441 

(>) 

(') 

(») 

383 



245,901 

96,513 

124,673 

21,562 

0) 



C^) 



581,241 

185,796 
181,313 
45,055 
47,985 
25,213 

a,166 
53,801 
8,950 
8,274 
3,688 



35,994 

2,569 
24,410 
(') 
(1) 
(1) 

(1) 
(') 
(1) 

467 
1,680 



60,475 

36,500 
7,370 
1,985 

(') 

(^) 

(1) 



457,384 

134,132 
136,966 
38,306 
45,465 
25,160 

10,116 

51,050 

6,532 

7,649 

2,008 



78,252 

31,623 
22,280 
17,639 
4,040 
(1) 

(') 
(') 

211 



17,862 

4,577 
5,384 
5,741 



(M 



179,074 

45,164 
37,398 
23,202 
21,537 
5,280 

5,197 

23,967 

10,828 

3,187 

3,314 



12,200 

1,070 
1,062 

(^) 

(M 

(1) 

(M 
(') 

836 
2,335 



21,660 

9,322 
5,458 

l,90i 
(') 
(1) 






135,564 

33,842 
29,614 
18,487 
18,510 
5,050 

2,569 

20,883 

3,456 

2,174 

979 



24,006 

12,440 

5,893 

4,299 

388 

(1) 

';> 

(') 
(1) 

34 



6,566 

3,029 

2,849 

576 



(M 



67,420 

30,848 

13,874 

6,091 

4,003 

903 

1,665 
5,495 
1,364 
2,514 
663 



1,488 

367 
509 

(^) 

(') 

(1) 

(1) 
(') 
(M 

31 
105 



4,370 

3,417 
438 
169 

(') 

(') 

(1) 
(') 
(') 



60,339 

26,530 

12,414 

5,519 

3,940 

894 

1,439 

5,287 

1,275 

2,483 

558 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



41 



SOLE PROPRIETORSHIPS 



Table 4.— NUMBER OF BUSINESSES, 



BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, 
SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



FINAMCE, INSUEANCE, AND REAL ESTATE— Continued 
Real Estate — Continued 

Real estate operators (except developers) and 
lessors of buildings 

Total 

Under $2, 000 , 

$2,000 under $5, 000 

$5, 000 under $10,000 

$10,000 under $15,000 

$15, OOO under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, 000 

$250,000 or more 

Other real estate 

Total 

Under $2,000 

$2,000 under $5,000 

$5, 000 under $10, OOO 

$10,000 under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25, 000 

$25, 000 under $50,000 

$50, 000 under $100, 000 

$100, 000 under $250, 000 

$250,000 or more 

Other Finance and Insurance 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15, 000 

$15, 000 under $20, 000 

$20, 000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250, 000 

$250,000 or more 

SHWICES 

Total 

Under $2,000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10, 000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50, 000 

$50, 000 under $100, 000 

$100,000 under $250,000 

$250,000 or more 

Hotels, Rooming Houses. Camps, and Other Lodging Places 

Total 

Under $2, 000 

$2,000 under $5,000 

$5, 000 under $10, 000 

$10, 000 under $15, 000 

$15, 000 under $20,000 

$20,000 under $25,000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Personal Services 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, 000 

$250,000 or more 

Footnotes at end of table. 



ith net profi I 



Number of 
businesses 



(1) 



14,027 

8,695 

2,556 

1,800 

514 

132 

189 
113 
21 

7 



244,312 

114,898 
62,355 
41,657 

13,308 
5,484 

2,957 

3,260 

363 

28 

2 



5,843 

2,111 

1,065 

1,278 

730 

329 

62 

208 

50 

10 



890,458 
461,800 
258,704 
103,723 
63,902 

43,177 

76,094 

13,862 

1,057 

36 



74,829 

49,513 

14,223 

8,040 

1,721 

619 

357 
324 

26 

5 
1 



465,245 

250,517 

142,820 

56,027 

9,736 

2,935 

1,492 

1,602 

108 



Business 
receipts 



dollar*) 



(2) 



246,962 

44,663 

30,306 

103,596 

24,955 

7,933 

10,969 
13,121 
3,089 
3,330 



348,469 
616,323 
680,953 
386,120 
201,206 

228,063 

297,637 

68,273 

7,640 

1,203 



106,345 

11,670 
11,267 
26,581 
18,952 
14,966 

2,202 

13,795 
5,213 
1,699 



27,497,188 

3,019,792 
4,733,247 
5,392,946 
3,294,104 
2,542,166 

1,954,900 

4,731,242 

1,517,280 

274,496 

37,015 



351,192 

308,679 

273,641 

97,953 

35,877 

26,599 

48,699 

6,169 

7,605 

1,101 



4,534,235 

848,437 

1,358,974 

1,301,216 

442,073 

203,529 

134,352 

210,614 

29,785 

5,245 



Net profit 



f T>iou«af 
dolUri 



(3) 



46,728 

6,887 
8,731 
12,028 
6,264 
2,366 

4,388 

3,788 

1,346 

930 



1,056,583 

95,713 
210,759 
294,462 
161,649 

94,837 

66,153 

106,352 

22,606 

3,422 

630 



42,206 

1,647 
3,577 
9,403 
9,221 
5,579 

1,357 
7,076 
3,145 
1,201 



10,981,852 

709,797 
1,526,398 
1,817,534 
1,265,990 
1,108,705 

961,213 

2,558,820 

878,848 

137,938 

16,609 



188,091 

35,251 
45,634 
54,964 
20,966 
10,148 

8,024 
10,344 

1,806 
704 
250 



213,260 
467,034 
375,941 
116,222 
50,848 

33,032 

50,209 

6,851 

1,079 



Deprecia- 
tion 



(Thouwand 
dalUra) 



(4) 



38,395 

9,164 
3,460 
17,741 
2,741 
1,508 

1,092 

1,772 

228 

689 



111,457 

28,634 
30,691 
24,561 
10,230 
7,394 

3,306 

5,131 

1,430 

67 

13 



409 
475 
811 
547 
179 

38 

389 
58 



1,085,104 

189,673 
218,018 
230,166 
125,042 
87,377 

65,613 

131,289 

33,282 

4,190 
454 



138,579 

45,925 
37,362 
32,217 
11,336 
4,253 

2,713 

3,462 

603 

571 

137 



219,290 

48,474 
61,534 
58,234 
20,986 
11,609 

6,821 

10,056 

1,296 

180 



Inventory, 
end-of-year 



(Thauatnd 
dollar*) 



(5) 



2,577 

59 

446 

1,330 

203 



56,328 

5,753 
10,181 
7,343 
3,858 

1,089 

18,762 

7,806 

1,336 

190 

10 



716 
48 

558 

94 

13 
3 



400,386 

69,427 
101,319 
88,660 
81,440 
25,297 

14,033 

17,334 

1,966 

670 

240 



9,708 
3,059 
3,516 
1,867 
549 
S3 

1 
542 
25 

56 



68,368 

13,172 

20,093 

15,991 

6,776 

4,548 

2,667 

4,773 

248 

100 



Businesses without net profit 



Number of 
businesses 



(6) 



9,544 

6,843 

1,848 

528 

191 

(') 

(M 
33 

(M 

7 
2 



67,591 

55,383 
7,873 
1,978 
1,332 
291 

(M 



(M 



1,635 

1,068 
385 

<;> 

(M 



(M 

2 

105 
1 



327,498 

271,089 

38,858 

11,771 

3,168 

771 

374 
800 
297 

364 



45,581 

32,735 

9,061 

2,783 

493 

(') 



Business 
receipts 



(7) 



(M 



248 

112 



56,819 

49,708 
5,332 
1,185 

527 
(M 



(') 



54,554 

17,039 

16,112 

5,669 

3,464 

(>) 

(M 
3,209 

(') 
3,262 
1,935 



402,830 

117,093 
120,854 
31,637 
42,001 
24,998 

(M 

47,841 
(') 
4,387 
73 



27,388 

12,595 
12,567 

';) 

C) 



(M 



207 
42 
158 



1,792,990 

915,519 
381,538 
187,963 
73,519 
37,660 

13,146 

113,300 

40,657 

27,856 

1,822 



362,894 

183,752 
92,096 
43,448 

18,971 
(M 

13,561 

4,144 

781 

607 



283,237 

191,271 
57,557 
16,423 
16,343 

(M 



(Thooa^d 
dollar*) 



(8) 



'J' 

(') 



22,412 

4,069 
5,414 
3,941 
2,357 
(M 

(M 

3,065 
(M 
1,026 
712 



113,152 

29,773 
24,200 
14,546 
16,153 
4,792 

(') 

17,817 
(M 
1,148 
267 



9,650 

930 
1,264 

(M 
(M 

(M 

56 
6,654 

177 



516,335 

153,298 

117,379 

81,244 

37,497 

13,119 

8,050 
31,638 
19,545 
50,876 

3,688 



100,479 

25,723 
27,642 
19,488 
5,752 
(') 

(M 
9,194 
8,410 

i..3b 
1,167 



55,575 

24,078 

16,427 
7,196 
6,406 

(') 

(') 



Deprecia- 
tion 



( T}tou*and 
dollar*) 



Inventory, 
;nd-of-year 



( Thott*and 
dollar*) 



(9) 



15,918 

5,671 
3,588 
1,375 
1,632 

(') 
678 

1,276 
530 



44,421 

20,859 
8,726 
4,144 
2,308 

793 

(M 

4,609 
(M 

1,207 
28 



534 

513 



(M 
(') 



(10) 



233,758 

125,205 
71,210 
38,404 
17,238 
2,907 

2,707 

5,874 

9,496 

10,168 

549 



89,706 

38,272 
27,063 
14,861 
3,533 
(M 

(M 

1,164 
3,133 

178 
308 



53,445 

25,548 
16,225 
4,618 
6,615 

(M 

(M 



117 
218 



19,023 

3,227 
8,212 
1,952 



1,274 
(1) 

14 



62,287 

42,042 

12,324 

3,855 

2,584 

242 

76 
923 
73 
31 
137 



4,450 

1,402 

2,148 

718 

26 



(1) 



10 
50 
15 
59 



4,275 

3,925 

202 

78 

70 



277-858 O - 67 ■ 



42 

SOLE PROPRIETORSHIPS 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Table A.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS. NET PROFIT, NET LOSS, DEPRECIATION, 

SIZE OF NET PROFIT OR LOSS— Continued 



AND INVENTORY, BY SELECTED INDUSTRIES AND 



Induatry and size of net profit or net loss 



Businesses with net profit 



Nmaber of 
businesses 



Business 
receipts 



(ThoutMtd 
dollart) 



Deprecia- 
tion 



(Thoutmtd 
dollars) 



Inventory, 
end -of -year 



(Thouttrtd 
doIlafM) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thouawid 
dbiicraj 



dallv) 



Deprecia- 
tion 



Inventory, 
Jnd-of-year 



SHIVICES— Con ti nued 



Personal Servlces^-Contlnued 



(1) 



(2) 



O) 



(■4) 



(5) 



(6) 



(7) 



(8) 



(9) 



LauiKlries, laundry services, cleanlof and dyeing plants 

Total 

Under »2, 000 , 

»2,000 under *5, 000 

$5,000 under $10,000 

110,000 under $15,000 

»15,000 under $20,000 

$20, 000 under $25, OOO 

$25,000 under $50, 000 

$50,000 under $100,000 

$100, 000 under $250,000 

$250, 000 or more 

Beauty and barber shops 

Total 

Under $2,000 

$2,000 under $5,000 

$5, 000 under $10, 000 

$10,000 under $15, 000 

$15,000 under $20, 000 

$20, 000 under $25, 000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, 000 

$250, 000 or more 

Other personal services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25, 000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100, 000 under $250,000 

$250,000 or more 

Business Services 

Total 

Under $2, 000 

$2, 000 under $5,000 

$5,000 under $10, 000 ; 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50, 000 

$50, 000 under $100, 000 

$100, 000 under $250, 000 

$250,000 or more 

Automobile and Other Repair Services 

Total , 

Under $2, 000 

$2,000 under $5,000 

$5, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20, 000 under $25, 000 

$25,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Autooobile parking, repair, and services 

Total 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15, 000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

$50, 000 under $100, 000 

$100,000 under $250,000 

$250, 000 or more 

Footnotes at end of table. 



28,475 

21,929 

12,023 

2,315 

1,051 

333 

346 

17 

2 



292,789 

155, 303 
98,909 

33,988 

3,826 

il9 

2i:0 

113 

9 

2 



105,960 

66,739 

21,982 

10, 016 

3,595 

1,465 

934 

1,143 
82 



210,903 

111,581 
51,500 
30,013 
9,496 
3,610 

1,670 

2,666 

338 

23 

6 



279,851 

143,2X0 

86,753 

38,410 

7,055 

2,356 

1,280 

732 

48 

1 
1 



122,094 

50,404 

44,550 

20,346 

3,747 

1,669 

797 
566 

I'l 



1,353,202 

209,182 
359, 812 
456,955 
137,239 

82,104 

35,898 

65,499 

4,453 

2,060 



1,983,929 

463,403 
745,665 
567,212 
136,671 
29,504 

15,471 

15,313 

9,749 

941 



1,197,104 

175,852 
253,497 
277,049 
163,163 
91,921 

82,993 

129,802 

15,583 

2,244 



2, 324, 536 

298,287 
479,692 
604,340 
320,071 
190, 003 

94,830 
248, 090 
68,962 
12,991 
7,270 



4, 163, 537 

672,162 

1,268,809 

1,227,786 

455,106 

228,725 

147,037 

139,115 

14,685 

1,220 

3,892 



2,702,085 

359,648 
829,509 
824,116 
307,888 
166,937 

99,703 

109,471 

4,813 



248,642 

25,213 
71,978 
35,589 
27,488 
18,303 

7,225 

11,293 

1,267 

286 



742,305 

137,205 
321,916 
222,720 
44,471 
6,869 

4,903 

3,300 

632 

289 



323, 539 

50, 342 
73,140 
67,632 
44,263 
25,676 

20,904 
35,616 
4,962 

5Ck; 



792,694 

84,132 
168,048 
213,054 
115, 596 

62,679 

36,412 
85,454 
21,315 
2,794 
2,710 



847,405 

112,776 

290,341 

262,715 

83,625 

39,893 

23, 517 
24,303 

3,054 
172 

2,009 



449,408 

46,300 
150,834 
140,987 
45,072 
28,270 

17,918 

19,041 

936 



93,448 

18,629 
26,843 
30, 336 
7,580 
4,380 

1,731 

3,046 

314 

89 



60,779 

21,379 

22,113 

12,401 

3,311 

637 

207 
4Cf7 
284 
*0 



65,063 

8,466 
12,678 
15,497 
10,095 

6,092 

4,833 

6,603 

693 

51 



83,397 

14,675 
20,631 
24,642 
10,065 
5,252 

1,539 
4,632 
2,206 

164 
41 



127,028 

27, 768 
39, 858 
31,987 
11,817 
4,706 

5,045 

5,263 

489 

9 

86 



76,377 

U,397 

23,962 

20,209 

8,155 

3,269 

3,204 

4,002 

179 



10, 580 

2,613 
3,421 
2,332 

1,047 
670 

84 

372 

12 

29 



U,036 

4,419 

4,237 

1,612 

493 

85 

107 
51 



46,752 

6,140 
12,435 
12,047 
5,236 
3,793 

2,476 

4,350 

236 

39 



19, 132 

873 
7,746 
4,948 
1,193 

164 



3,337 

617 

5 

240 



216,840 

45,725 
61,246 
56,955 
26,137 
13,591 

8,552 
4,224 

410 



115,647 

17,526 
35,884 
34,281 
14,943 
5,924 

4,003 

3,084 

2 



17, 503 

12,442 

3,713 

814 

519 



(M 



22,551 

21,454 

786 



16,765 

15,812 
833 

'J' 



(M 



39,922 

32,140 
4,846 

2,270 
449 
(M 

<;> 

104 
2 



59,284 

53,940 

4,289 

675 



(') 



21,815 

13, 564 
2,609 

(J' 
'J' 

(M 

1 
1 



171,627 

95,190 
47,378 
12,423 
16,258 
(') 

(1) 



69,053 

60,237 
5,114 



42, 557 

35,794 
5,065 

'J' 



(M 



207,535 

127,806 

56,558 

13,877 

6,722 



(1) 



632 

395 



311,050 

190,144 
73, 526 
29,842 

(') 

67 
1,467 



202,935 

123,962 
53,595 

'J' 

(') 

(') 

67 
1,467 



31,342 

8,293 
11,340 
4,992 
6,309 

('5 



(') 



12,604 

8,219 
2,520 



7,566 
2,567 



(^) 



68,933 

17,294 
14,709 
14,433 
5,334 
(M 

(1) 
(^) 

13,197 
1,318 



48,219 

25,124 
12,495 
4,965 
(M 



(M 



26,032 

10,791 
7,785 

33 
76 



40,846 

15,398 
14,491 
4,227 
6,607 

n 



(') 



5,585 

4,767 
591 



7,014 

5,333 
1,143 

(M 

(1) 



(M 



23,377 

11, (X2 

6,368 

4,014 

945 

(M 

{') 
(^) 
305 
11 



28,075 

18,077 

7,2X5 

9X9 

(M 
(1) 

10 
1,414 



17,774 
9,330 
6,396 

(M 

10 
1,414 



(10) 



292 

187 
24 
11 
70 



8U 
750 



(') 



3,172 

2,988 
178 



12,547 

12,062 

300 

76 

13 



(M 



5 
73 



29,587 

19,920 
8,020 
1,552 

(M 



12,793 

9,638 
3,017 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



43 



SOLE PROPRIETORSHIPS 



Table 4.— NUMBER OF BUSINESSES, 



BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, 
SIZE OF NET PROFIT OR LOSS— Continued 



AND INVENTORY, BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



SERVICES — Continued 
Automobile and Other Repair Servlces^-Continued 
Auto parking, repair, and services— Continued 

Automobile repair shops 



Total. 



Under $2, OOO , 

$2,000 under $5,000 

$5,000 under $10,CX)0 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

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



Other automotive services, including rentals 



Total. 



Dnder $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15, OOO under $20, 000 

$20, 000 under $25, 000 

$25,000 under $50,000 

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



Repair services, except automDbile 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 under $50, 000 

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



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10, 000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 under $50,000 

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



Uedical Services 



Total. 



Under $2,000 

t2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20, 000 under $25, 000. . . 

$25 , 000 under $50, 000 

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



Offices of physicians and surgeons 



Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 under $50, 000 

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



Businesses with net profit 



Number of 
businesses 



(1) 



109,517 

43,147 

41,886 

18,546 

3,420 

1,424 

678 

407 

9 



12,577 

7,257 

2,664 

1,800 

327 

245 



Amusement and Recreation Services, Including 
Motion Pictures 






157,757 

92,806 

42,208 

18,064 

3,308 

687 

483 






Business 
receipts 



(Thtnjiard 



88,496 

54,681 
20,397 
8,167 
2,583 
1,434 

468 
512 

207 

42 

5 



385,424 

77,463 
71,087 
59,719 
42,938 
35,885 

28,718 

58,077 

10,880 

646 

10 



145,665 

11, 6«. 
10,710 
17,510 
17,053 
17,106 
17,931 
43,858 
9,310 
574 



(2) 



2,487,220 

334,268 
786,206 
767,322 
280,576 
147,415 

92,664 
75,400 
3,369 



214,865 

25,380 
43,303 
56,794 
27,312 
19,522 



1,461,452 

312,514 
439,300 
403,670 
147,218 
a., 788 



(Thmjaand 
dollait) 



(3) 



47,334 
(1) 


10,599 


1,220 
8,892 


172 
2,009 



1,139,395 


270,277 


242,701 


41,322 


291,151 


67,954 


223,698 


57,567 


134,667 


30,652 


97,884 


24,532 


41,871 


10,445 


56,331 


16,989 


35,920 


13,245 


11,692 


5,7X2 


3,480 


1,859 



9,617,026 

239,569 

491,393 

933,186 

1,103,034 

1,202,115 

1,154,391 

3,271,933 

1,075,531 

139,642 

6,232 



5,456,479 

46,200 
100,716 
272,910 
413,711 
545,104 
679,701 
2,376,109 
899,721 
116,920 
5,387 



405,923 

40,986 
141,730 
128,648 
41,058 
24,140 

15,225 
13,609 

527 



43,485 

5,314 
9,104 
12,339 
4,014 
4,130 

(1) 



397,997 

66,476 

139,507 

121,728 

38,553 

11,623 



Deprecia- 
tion 



f 7hou)« 



(4) 



5,279,705 

73,836 
238,349 
429,453 
533,107 
626,292 

640,933 

1,966,651 

686,579 

81,403 

3,102 



3,260,759 

10,571 

35,978 

130,246 

213,110 

298,697 

4Ca,540 

1,508,142 

587,305 

72,265 

2,805 



59,992 

10,700 

21,182 

16,217 

5,801 

2,731 

2,024 

1,282 

55 



16,385 

2,697 
2,780 
3,992 
2,354 
538 






50,651 

14,371 

15,896 

11,778 

3,662 

1,437 

1,841 



63,878 

16,460 

13,639 

14,770 

6,322 

6,529 

1,415 

3,154 

1,326 

254 

9 



318,437 

14,422 
21,418 
40,485 
43,522 
41,343 

40,306 

90,936 

23,618 

2,228 

109 



177,742 

3,856 

6,727 

14,347 

18,043 

20,889 

26,053 

66,061 

19,821 

1,853 

92 



Inventory, 
end-of-year 



f TTiouf jnd 
dallara) 



(5) 



112,970 

17,501 
35,526 
33,166 
K,019 
5,796 

4,003 

2,957 

2 



2,677 

25 

358 

1,115 

924 

128 



n 



101,193 

28,199 
25,362 
22,674 
11,194 
7,667 

4,549 
(1) 



24,126 

3,398 
4,545 
3,648 
5,101 
5,630 

619 
852 
333 



13,940 

483 
1,448 
3,511 
2,360 
1,254 

2,160 

2,530 

182 

12 



3,548 

40 
267 
352 
904 
264 
651 
978 

87 
5 



Businesses without net profit 



Number of 
businesses 



(6) 



17,155 
15,050 
1,648 
(>) 

<;' 



4,660 

3,514 
961 



(^) 



37,469 

35,376 
1,680 
(') 
(^) 
(1) 



Business 
receipts 



(Thounand 
dolltf) 



(7) 



41,776 

30,161 

6,724 

2,708 

965 

387 
166 
155 



16,739 

13,314 

2,714 

540 



n 
(M 
n 



8,090 

6,080 
1,721 

(') 

0) 

(') 

0) 



155,006 

99,523 
38,387 
0) 



47,929 

24,439 
15,208 
(1) 
(1) 

67 
1,467 



103,115 

66,182 

19,931 

CM 
(') 
CM 



(Thoutand 
doltarm) 



(8) 



316,306 

114,064 
45,502 
37,743 
13,893 
CM 

CM 

23,215 

34,257 

26,443 

818 



108,156 

38,521 

37,183 

22,086 

CM 

CM 



CM 

CM 
CM 



18,786 

11,487 
5,659 
CM 
CM 
CM 
CM 

CM 
CM 



19, ao 

8,514 
4,806 
CM 

CM 
CM 



6,322 

2,277 
2,979 

CM 

CM 



CM 



22,137 

14,333 
4,710 
CM 
CM 

CM 



Deprecia- 
tion 



(Jhoutand 
dolt»r>) 



Inventory, 
>nd-of-year 



(Thousand 
daltart) 



(9) 



U0,562 

21,553 
20,432 
19,349 

11,171 

CM 
CM 

15,533 

10,012 

21,772 

772 



23,240 

7,839 
8,558 
3,573 

(M 

CM 



CM 
CM 
CM 



12,248 

4,114 
5,468 

CM 

CM 

CM 

CM 

CM 
CM 

431 



6,562 
4,340 
1,775 

C' 

CM 

CM 



11,212 

4,990 
4,621 

CM 

CM 



CM 

10 
1,414 



10,301 

8,747 
819 

CM 
CM 



13,012 
5,837 
2,266 
3,430 

CM 

CM 

CM 
CM 
CM 



1,954 
1,059 
CM 



CM 
CM 



(10) 



12,541 
9,537 
2,868 

C'5 

CM 

CM 



101 
149 



CM 



16,794 

10,282 
5,003 
CM 

CM 



5,913 



15,451 


2,390 


8,762 


1,170 


8,342 


461 


4,305 


806 


CM 


CM 


CM 


4,030 


913 


4,465 


10 


9,659 


11 


161 


- 



777 
33 



35 

3 



Footnotes at end of table. 



44 

SOLE PROPRIETORSHIPS 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



Table 4.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, 

SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES AND 



Industry and size of net profit or net loss 



Number of 
businesses 



Businesses with net profit 



Business 
receipts 



(Tttouatnd 
dollart) 



Net profit 



(Thouaand 
dollar*) 



Deprecia- 
tion 



(Thousand 
dotlarti 



Inventory 
end-of-year 



f TTtoujand 
dollara) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thouamnd 
ihttara) 



f Thowawid 
dollar*) 



Deprecia- 
tion 



(Thootand 
dollars) 



Inventory, 
tnd-of-year 



(Thousand 
dollars) 



SERVICES — Continued 

yedical Services— Continued 

Offices of dentists and dental surgeons 

Total 

Under $2,000 , 

♦2,000 under *5,0O0 

$5,000 under $10,000 

$10,000 under $15,000 ; 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Offices of osteopathic physicians 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Other medical services 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Educational Services 

Total 

Under $2,000 

$2,000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 vmder $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

LeKsl Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Engineering and Archtteetural Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



(1) 



(2) 



(3) 



(-1) 



(5) 



(6) 



(7) 



(8) 



(9) 



33,966 

5,590 

S,210 

17,352 

16,723 

14,685 

8,510 

11,611 

1,250 

35 



6,205 

773 

375 
1,083 
l,42ti 

999 

582 
S13 
135 

IS 



149,588 

59,496 

51,792 

23,774 

7,736 

3,096 

1,695 
1,795 

185 



32,152 

62,900 
15,230 
3,251 

o32 



(') 



121,597 

27,360 
22,930 

28,214 
15,684 
10,323 

6,538 

8,636 

1,678 

225 

9 



43,512 

16,847 
7,706 
8,948 
4,599 
2,455 

1,078 

1,482 

340 

56 

1 



2,506,359 

30,193 

76,046 

276,335 

425,018 

495,392 

357,936 

704,910 

130,585 

9,944 



175,270 

4,022 

3,031 
15,223 
32,433 

30,147 

23,967 

46,825 

14,260 

3,517 

845 



1,478,913 

159,154 
311,600 
367,718 
231,872 
131,472 

92,787 

144,089 

30,965 

9,261 



291,123 

109,497 
92,932 
55,661 
19 ,373 
(') 

4,797 

1,434 

568 



2,229,574 

66, 540 
191,647 
391,537 
345,103 
299,138 

234,038 
470,653 
177,023 
47,311 
6,584 



882,194 

44,130 
74,682 
155,609 
129,907 
142,802 

64,009 

150,858 

83,907 

35,372 

918 



5,563 

29,708 

131,402 

209,206 

257,004 

188,234 

374,979 

78,192 

4,633 



9f,0oU 

899 

1,414 

8,416 

17,227 

17,348 

13,500 

27,648 

8,989 

2,322 

297 



641,965 

56,803 

171,249 

159, 389 

93,564 

53,243 

37,559 
55,882 
12,093 
2,183 



128, 25i 

47,2o3 
47,561 
22,181 
7,600 
(') 

(') 
1,637 
495 
123 



1,253,161 

21,907 

79,127 

206,537 

191,753 

178,893 

145,040 
287,785 
107,796 
29,721 
4,602 



306,895 

12 ,720 
25,083 
66,809 
55,361 
42,182 

24,167 
50,182 
22,405 
7,678 
308 



80,655 

2,133 
4,695 

9,873 
15,394 
15,345 

11,044 

13,848 

2,695 

128 



52,53o 

8,216 
9,941 
15,363 
7,715 
3,759 

2,030 

4,518 

780 

209 



15,331 

7,573 
4,159 

2,069 
1,102 



(M 



119 
32 

14 



59,737 

3,461 
8,805 
13,462 
9,736 
7,610 

5,129 
8,700 
2,427 

397 
60 



20,369 

2,242 
2,739 
5,473 
2,801 
2,369 

1,016 

2,378 

1,064 

284 

3 



425 

32 

24 
55 
73 
13 

14 

204 

2 

3 



{') 



217 




55 




897 




1,870 




1,350 


{') 


1,179 


(M 


1,559 


(1) 


322 




38 


(M 



9,843 

411 
1,157 
3,104 
1,333 

953 

1,414 

1,327 

93 

1 



802 

,522 

42 

466 



(M 



'J' 



'J) 

(J) 
(1) 



1,256 






5,805 
820 

'J' 

{') 



9,062 
615 



11,339 

9,639 

1,632 

332 

191 



10,085 
8,640 

393 

<;) 
(') 



1 

101 



7,613 
5,685 



(1) 



(1) 



81,477 

21,073 
29,795 



{') 



17,354 

10,122 
2,350 



27,699 

16,014 
5,604 
3,973 
1,532 

(M 



112,454 
12,778 

10,836 

(M 
(M 



1,781 
907 






2,767 
2,531 

<;) 



4,240 
1,676 
0) 



16,256 

6,268 
4,603 
2,348 
2,084 



33,276 

4,517 
(') 
3,170 

'!' 

(M 

(') 
(') 

51 
15,271 



1,369 
985 






8,038 

2,845 
886 



(M 



2,244 
508 



3,457 

2,392 
567 
239 
163 

'J' 



4,130 
1,857 

797 

<;' 
<;> 

3 
26 



(10) 



742 
30 



499 
3 



(M 
(M 



(') 
(M 






BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



SOLE PROPRIETORSHIPS 



45 



Table 4.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, DEPRECIATION, AND INVENTORY, BY SELECTED INDUSTRIES AND 

SIZE OF NET PROFIT OR LOSS— Continued 



Industry and size of net profit or net loss 



Businesses with net profit 



r of 
businesses 



Business 
receipts 



(Thottamjd 
dollsrt) 



Net profit 



(TtwuMMtd 
dollara} 



Deprecia- 
tion 



(Thousand 
doltara) 



Inventory, 
end-of-year 



f TTiouaaid 
dottara) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thouaand 
dotlara) 



(Thouaard 
dollara\ 



Deprecia- 
tion 



( Thotiaand 
dotlara) 



Inventory, 
2nd-of-year 



(Thouaand 
dotlara} 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



O) 



SERVICES — Continued 

Accounting. Auditing, and Bookkeeping Services 

Total 

Under $2, 000 , 

$2,000 under $5, 000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Other Services 



Total. 



Under $2,000 

$2, 000 under $5, 000 

$5,000 ujlder $10,000 

$10,000 under $15,000 

$15, 000 under $20, 000. . . 

$20,000 under $25,000... 

$25,000 under $50,000 

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



N.11TURE OF BUSINESS NOT ALDXABLE 



Total 

Under $2,000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 under $50, 000 

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



100,569 

60,783 

16,882 

U,767 

6,026 

2,905 

l,02i 

1,103 

70 



60,245 

35,603 
12,267 
6,U8 
3,253 
1,316 

536 

910 

158 

51 

3 



iO, 700 

25,102 

10,632 

2,838 

1,174 

372 

296 

200 

28 



703,926 

83,296 
98,206 
143,537 
146,903 
99,820 

39,904 

81,192 

9,168 

1,900 



454,127 

63,981 
77,082 
82,735 
99,914 
36,073 

17,198 
48,960 
14,696 
10,950 
2,538 



618,563 

100,149 

199, 989 

109,143 

67,007 

39,219 

66, 561 

29,762 

5,115 

1,618 



366,299 

41,656 
55,750 
84,105 
72, 579 
49,156 

22,655 
35,102 
4,020 
1,276 



234, 584 

25,669 
41,517 
44,208 
33,529 
23,048 

11,632 

30,164 

10,772 

7,276 

1,769 



110,056 

19,331 
33, 757 
19,219 
14,231 
6,672 

6,876 
6,712 
1,811 
1,447 



26,842 

5,743 
5,339 
4,757 
5,494 
2,361 

1,013 
1,543 

80 
12 



11,666 

2,930 
2,434 
2,070 
1,861 
596 

552 
996 

141 
77 



21,256 

3,841 
5,417 
6,782 
2,150 

845 

1,016 
713 

378 
114 






43,232 

924 

1,135 

1,658 

38,834 



25 

575 



33,264 

8,105 
8,486 
3,690 
2,017 
2,254 

5,907 

2,694 

111 



9,473 
9,039 



(M 



26,088 

22,711 
2,809 

87 



115,72 

10, 518 
445 
482 

(^) 

5 
2 



14,007 
8,268 
(') 



fl) 



32,298 

22,779 
5,629 

(') 
2,108 

(') 

(1) 



78,690 

30, m 
11,518 
14, 581 

828 
1,442 



5,490 

3,277 
(') 



(M 



26, 379 

13, 385 
8,229 

(M 
1,003 

(M 

(') 
(') 
(M 



15,574 

6,456 
1,170 
2,975 
(1) 

(M 

765 
1,209 



2,293 

1,911 
(') 
(M 



(M 



4,615 

2,574 
1,498 

(') 

207 
(M 



4,830 

2,409 
927 
622 

'■V 

121 

172 



(10) 



(') 

(M 



1,390 



805 
448 



(M 

(1) 



15,708 



3 


911 


4 


099 


? 


769 


f- 




(1 




fl 




(' 





^Estimate is not shown separately because of high sampling variability . However, the data are included in the appropriate totals. 
NOTE: Businesses with neither profit nor lojs are included with Businesses without net profit reporting net losses of less than $2,000, 
See text for explanator;, statements and "Description of the Samples and Limitations of the Data." 



46 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



SOLE PROPRIETORS WITH SKLF- EMPLOYED RETIREMENT PLANS 



Table 5 . —SELF-EMPLOYED RETIREMENT PLANS FOR SOLE PROPRIETORS 



Selected industries 



Number of 

sole 
proprietors 



Adjusted 
gross income 

CThouattd 
dotlmra) 



Business 
receipts 
(Thoua*nd 



Net profit 
(less loss) 



biJi 



■) 



Self- 
employed 

plans 
(Thoumm)d 

Aillmrm) 



(1) 



All Industries. 



'25,992- 



Agriculture^ forestry, and fisheries 

Farve 

Field crop farms 

Livestock faros 

Farms, not elsewhere classified 

Other agriculture, forestry, and fisheries. 

Bluing 



Wholesale and retail trade. 



Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Security and commodity brokers, dealers, exchanges, and services. 

Insurance agents , brokers , and service 

Real estate 

Other finance and insurance 



Hotels, rcoming houses, camps, and other lodging places 

Personal services 

Business services 

Automobile and other repair services 

Amusement and recreation services, including motion pictures. 
Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Other medical services 



Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services* 



Other industries. 



2,067 

1,789 
952 
591 
246 
278 

18 

3,320 

1,969 
1,339 

1,543 



873 
622 

(') 

18,232 

60 

876 

1.042 

405 

143 

12,163. 

'9,291 
1,521 
1,351 

1,863 
323 
642 

715 

812 



(2) 



(3) 



688,603- 



1, 058, 594 



21,724 

17, 547 
10,360 
4,471 
2,716 
4,177 

1,811 

61,177 

46,055 
14,666 
(') 

31,301 

2,876 
15,633 
12,511 
(') 

563,657- 

1,278 
7,882 
25,662 
3,106 
4,397 

431,444. 

369,451 
41,996 
19,997 

59,182 
7,435 
11,110 
12,161 

B,933 



41,932 
33,449 
14, 546 
18,544 
359 
8,483 

135 

213,505 

115,206 
97,409 
(') 

37,215 

2,459 
16,921 
17,732 

746,657. 

985 

3,515 

39,830 

6,569 

5,231 

579,517 

483,806 

63,626 

32,085 

71,070 
10,442 
13,384 
11,114 

19,150 



(4) 



567,476 



3,724 

4,608 

'286 

2 598 

3,415 



52,159 

41,026 
10,552 

(') 

22,330 

1,991 
10,754 
9,500 
(^) 

478,595 

244 
4,521 
17,522 
2,930 
2,035 
385,648 
328,403 
37,995 
18,250 

45,183 
6,089 
7,251 
7,172 

7,396 



(5) 



19,377 



608 
274 
273 
61 
102 



1,962 

1,481 
472 



53 
402 
418 
(') 

15,491 

38 
227 
793 
74 
73 

12,023 

10,047 

1,300 

676 

1,422 
263 
285 
293 

316 



Of this number 3,461 sole proprietors were also partners in other businesses and they contributed $3.3 million to their own retirement plans; 4,288 of the 25,992 sole 
proprietors also contributed $2.1 million to employee retirement plans. 

^Het loss exceeds net profit . 

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

*0f this number 1,700 were also partners in other businesses, and they contributed $1.9 million to their own retirement plans; 2,593 of the 9,291 physicians and surgeons also 
deducted $1 .0 million for employee retirement plans . 

* Includes Contract construction. Manufacturing, Transportation, communication, electric, gas, and sanitary services as well as Nature of business not allocable. 

HOTE: See text for explanatory statements and "Description of the Sajnples and Limitations of the Data." 



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



47 



0) t. o ■«. 



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CO u iC J) 
3 aj K ■« 



h <U 0) 

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c -« S « 

Is ei 



U lU ^ 



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\0 ^ vt iTi >H O 

o« o (^ ^ lA r»- 

C- V C^ i-H OJ f^J 

rH i-l (M *0 



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i-( CM 



fn to OJ >ri f-J Qv 

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r^ CM PI \0 O rH O* 

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-*r m CM m m in o* 



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m en en CM en -43 

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r en >D On c^ £> 



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48 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 




•S s I ■ 



§ 

S 
o 
o 



S II 



I J? 






S (£-8 



3S 



Ji 



<> TO ^ iH r- 
*o ry fv (M :;{ 
f^ S r- irt (n 






<o c^»f»>oior- cnc>-^TO>A 

fsj TOTOw-.r^irt ^o^TOr»-f) 

iD -JlJ^-,Jf^ to r^ r-< -J w 

t^ OTOc^(o^ooJ ^ 






I i 



53 



40a>>.'\ TO-vJQ>TO>A 

)or-o c^-^r>j(MTO 






CM >f -.r >r r 



1 (^ ^ 



tn (n o \o iH 

rH r- C^ Nl 



O O* 

CO oT 



TO l^(J^•.fn(M C-iOr-tCMO 



iH vO O r- >J 
c^ TO \D TO 

nT c c3 



*n O O^ --i <J^ 0\ -4 C^ [ 



r <-< >i \o \D 
^ c^ (M rH ri 
> CM >o CM >0 






C^ sO TO u-> -^ 

2? i-l fH rH O 
O C^ CM O' en 



« iOTO<MCT>\0 C--CMf\Ji-ir^ CT> 



rn en rA ur, lA 

r-l (H ir\ O C 

CM vo n vo 



c^ r- TO c^ c^ 

aTO iH TO -.f 



r:r-t»ovo>i o^cnTOrHO 

■«*C>'<cyC0 >DO^utTO 
ONTO'niA'/\ -vjrMOitoc> 



CM irt TO TO O lA TO -J- -^ C- 



3^CMf-(-^i tnOTOc^y 



o CM en <n TO 



^0«nr-^ CTtfMr 



in ■<«■ 



5 O -.O O >o U-, ^ C. 

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■4 t. U Qt i) H) -a T) O 

7 at V <i> -a rs -o S a 

5'O'g'oc caaSo 



gs 



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s ■ • 






o g 






g :3 



TO S N d ■»? 
Oi vD O C* C* 

o c- ly T\ c^ 

(> >n ,-( 



60 >jr;~inOCTi \o <£ <D tr\ ic 

ScMO^wocn tMr-toom 

■sI-jOnTO i-icMO[-o\ 

•£> •^>0<MC-- r-ti-<vOTOvD 

tn cn■-^c^t^ toor-o>i 

<?• (M^Tr-JTOmcnr-lrH 

0^ ^ •£) •i> fn'i-r 



0(n'f)TOTO ^OC^iOrH 
CT>fM>Am>r OiOiACMr- 



<J* CM^OCMC^Cn CMtnoOTO 
^ tnTOTOf-O (^vO-CCM 



<-l{>-->TtJiCM xOTO-^iOCM 



e -8 









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(M f-< so t^ \D 

-» S 3 3_ 

oTcm"" 


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t> TO n en o 


U-> n r-l ii-> 

r- r-i fvj r- 

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vD ■%* m 



948 
28,244 

87,385 
56,102 


23,770 

4,966 

741 

77 

99 


1,815 
36,145 
L4, 756 
,4,959 


4,872 
2,321 

147 
12 
3 



3 oj r- (j> o fn M) 



c^ en o> "A t- 

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t*- m Ti cn o^ 



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t> -^ O r 



vo (no\D\Dfn c«-ii 



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J3 <J 



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r- t^\DH-jc^ TOTOfn^Af" 



- ~J TO (M 0\ 



CM (T> O CM 



c53' 



\0 oj c^ r- u 



O ^ O* vO ^ 
>D CM TO \0 vr 
■-1 »0 <M rH CM 



f\J TO 
TO -.1 



1 r- cn O TO Or 



^ CM O (M iD 

"■■■ ^S 



en c;;CMC--<nfn cyTOc^Jfn^D 
en TOTOiAxDU^ or-cnu-irj 

-O \0»OOiOTO tO'OTOcno 



f^ TO c^ cn ov 
t 'O ^ '^ 



3 lA CM O ^D CM 

> vo cn TO cv 



3 On 



^ ^0 O »0 TO 
3 ^ CM C~ rH 
% CM lA AJ r-l 



JO^CT'-IO TOCT>C 

r- o o tn TO (M 

O TO C- r-\ 



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„^^8 8 8as,8 

41 O O O •^ •. piO o o 

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jSS. 



H n ^ b3 K 6 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



49 



INDIVIDUALS WITH NET PROFIT FROM NONFARM BUSINESSES 



Table 8 .—NUMBER OF FORMS 1040, NUMBER OF BUSINESSES, BUSINESS RECEIFTS, ADJUSTED GROSS INCOME, NET PROFIT, SOURCES OF INCOME, ADJUSTMENTS TO GROSS 
INCOME, AND INCOME TAX AFTER CREDITS, BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME 

PART I.— SOURCES OF INCOlffi FOR ALL NOMFAHM SOLE PHOPRIETOKSHIES WITH NET PROFIT 





Number of 
Forms 1040 


Number of 
profitable 

nonfarro 
sole pro- 
prleiorshipp 


Business 
receipts 

f TTMuaand 
daltmrm) 


Adjusted 
gross 
income 

f 77wua«id 
do/;.,.) 


Net nonfami 
sole pro- 
prietorship 
profit 
(Thoutmnd 
dollar,} 


Wjices iuui Giilaries 


Di vidcnd;. 


Illt,-IT-. • 


Size of adjusted gi-oss income 


Number of 
Forms 1040 


Amount 

f Thouamtd 
dollar,) 


Number of 
Forms 1040 


Amount 

(Thauaard 
dollara) 


Number of 
Forms 1040 


Amount 

CTlK>ua«,d 
doJiars; 




111 


•.2) 


O) 


,41 


'') 


(1.) 


(7) 


(3) 


(9) 


(10) 


(11) 




4,?92,209 


5,056,254 


147,270,716 


40,351,841 


24,864,810 


2,299,112 


11,119,449 


696,955 


1,180,887 


2,590,492 


1,373,550 




Taxable returns, total 

Under $1,000 


3,763,029 

11,311 

119,383 

922,930 

1,543,124 

812,752 

311,395 

40,052 

1,448 

91 

33 

1,129,130 


3,892,090 

11,811 

120,800 

952,702 

1,596,214 

842,618 

324,355 

41,933 

1,514 

98 

45 

1,164,164 


127,707,876 

61,281 

942, 876 

16,150,365 

38,611,828 

36, 754, 893 

27,782,049 

6,803,233 

529,444 

42,259 

24,643 

19,562,840 


33,006,443 

10,353 

187,983 

3,402,%2 

11,167,265 

10,994,446 

9,029,384 

2,752,160 

317,195 

62,636 

81,559 

2.345,308 


22,883,283 

10,046 

148,341 

2,281,241 

5,826,669 

6,357,430 

6,386,121 

1,756,679 

96,003 

10,732 

9,976 

1,981,522 


1,985,965 

2,621 

34,063 

399,758 

941, 517 

462, 575 

123,146 

16,444 

763 

54 

19 

313,147 


10,626,501 

995 

26,887 

881,124 

4,577,454 

3,582,303 

1,267,476 

262,230 

25,138 

1,991 

903 

492,948 


624,226 

( = ) 

5,561 

70,080 

167,353 

195,571 

154,056 

29,997 

1,290 

82 

34 

72,729 


1,127,356 

(^) 

1,381 
29,363 

110,227 
214,137 

403,800 

244,583 

69,379 

16,918 

37,547 

53,531 


2,205,383 

2,823 

41,905 

405,223 

356,756 

589, 534 

270,463 

37, 187 

1,368 

87 

37 

385,109 


1,228,456 

253 

9,389 

129, 500 

315,033 

338,899 

319,798 

101,098 

11,888 

1,725 

873 

145,094 




$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000.. 


$20,000 under $50,000 




$150,000 under $500,000 


$500, 000 under $1, 000, 000 

$1, 000, 000 or more 


Nontaxable returns 




Partnership income 
(less loss) 


Net loss from other nonfarm sole 
proprietorships owned 


Other income (less 
lose)^ 


Adjustments to gross 
income^ 


Income tax after credits 


Size of adjusted gross income 


Number of 
Forms 1040 


Amount 

f Thousand 
dotlmra) 


Number of 
Forms 1040 


Number of 
businesses 


Amount 

(Thouwand 
dottara) 


Number of 
Forms 1040 


Amount 

(Thouaand 
dollaray 


Number of 
Forms 1040 


Amount 

(Thousand 
dollara) 


Number of 
Forms 1040 


Amount 

(Thouaand 
dollara/ 




(12) 


(13) 


(l~i 


(15) 


(16) 


a?) 


(16) 


il9) 


(20) 


121) 


(22) 


Grand total 


2-3,771 


532,198 


97,564 


102, 160 


268,678 


3,427,685 


1,692,538 


160, 327 


142,913 


3,763,029 


5,561,785 


Taxable returns, total 

Under $1,000 


242,117 

(^) 
1,815 

23, 178 
70,097 
72,432 

60,542 

13, 147 

647 

45 

12 

36,654 


606,715 

*793 
13,227 

33,938 
139,768 

237,649 

113,974 

13,218 

'63 

731 

'74,517 


62,875 

(^) 
13,957 
27,262 
13,050 

6,546 

1,321 

112 

10 

12 

34,689 


6:-, 178 

(^) 

(') 

14,663 
23,185 
13,355 

6,310 

1,404 

125 

13 

IS 

36,932 


120,728 

(^) 

(^) 

13,545 
38,838 
26,450 

21,691 
9,690 
4,026 

987 
5,067 

147,950 


2,759,461 

3,830 

53,214 

575,045 

1,126,766 

667, 333 

291,644 

40,052 

1,448 

91 

38 

663,224 


1,786,686 

'305 

3,281 

95,542 

339, 503 

426,376 

459,026 

288,498 

105,896 

32,273 

36, 596 

'94,148 


149,159 

(') 

(3) 

18,100 
64,490 
45,153 

17,163 

3,564 

32 

2 

11, 168 


131,331 

( = ) 

(') 
13,495 
51,721 
38,017 

22,795 
5,212 

301 
3 

11,082 


3,763,029 

11, 811 

119,388 

922,930 

1,543,124 

812,752 

311,395 

40, 052 

1,448 

91 

33 


5,561,785 

161 

8,041 

206,150 

992, 310 

1,451,245 

1, 819, 595 

883,083 
131,518 
28,135 

41,497 


$1,000 under $2,000 


$2,000 under $5,000 


$5,000 under $10,000 




$20,000 under $50,000 


$50,000 under $150,000 


$150,000 under $500,000 


$500,000 under $1,000,000 


Nontaxable returns 



Footnotes at end of table. 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



50 

mOIVIDUAlS WITH NET PROFIT FROM NONFARM BUSINESSES 

Table 8 -NUMBER OF FORMS 1040, NUMBER OF BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, SOURCES OF INCOME, ADJUSTMENTS TO GROSS 
INCOME, AND INCOME TAX AFTER CREDITS, BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued 

PAKT II SELECTED INDUSTRIES BY SIZE OF AEJTJSTED GROSS INCaE 



Grand total 

Taxable returns, total 

Under $1,000 

»1,000 under $2,000 

♦2,000 under »5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

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

Nontaxable returns 

Grand total 

raxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

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

Nontaxable returns 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $500,000.... 

$50,000 under $150,000 

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

Nontaxable returns 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20, 000 under $50, 000 

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

Nontaxable returns 



Grand total 

Taxable returns, total 

Under $1, 000 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20, 000 under $50, 000 

$50,000 under $150,000 

$150,000 under $500,000 

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

Nontaxable returns 

Footnotes at end of table. 



businesses 



f 7h«ua«id 



Net 

profit 



Agricultural services and hunting 
and trapping 



92, 561 
6i,933 

3,125 
13,066 
30,235 
10,178 

3,011 

203 

13 

1 

27,628 



l,27i,504 
1,021,218 

11,793 
143,205 
3i0,193 
270,251 

209,052 

39,819 

6,755 

16 



344,740 

300,710 

(') 
4,267 

45,079 
106,315 

77,603 

58,444 

8,362 

544 

1 

44,030 



Contract construction 



459,381 

1,428 

15,036 

154,650 

206,890 

65,864 

13,982 

1,491 

40 



15,709,045 

13,378,549 

3,594 

50,876 

1,512,044 

4,481,003 

3, 995, 399 

2,599,440 

685, 024 

51,169 



2,330,496 



2,489,348 

2,178,603 

1,525 

18,949 

384,946 

820,945 

577,081 

302,387 
68,405 
4,365 



310,745 



Number of 
businesses 



Business 
receipts 

( Thouaaid 
doti»f) 



Net 

profit 

(Thouamtd 
dollmrmj 



Forestry and forestry services 



7,083 
4,659 

1,815 

1,613 

716 

190 
21 
2 



76,481 
65,870 

(') 

11,337 
18,083 
18,274 

13,165 

2,830 

64 



18,080 
15,149 

3,459 
3,792 
5,314 

1,861 

307 

23 



Manuf ac turi ng 



108,191 

2,823 
25,992 
43,974 
25,128 

8,490 

1,122 

49 

6 

2 

39,314 



6,108,497 
5,365,591 

39,391 

495,799 

1,240,263 

1,579,123 

1,501,263 

450,715 

36,680 

20, 531 

715 

742,906 



786, 144 
711,695 

3,898 

65,150 

170,015 

211, 98S 

195,922 

56,373 

5,827 

1,455 

645 

74,449 



Number of 
businesses 



Business 
receipts 



Net 
profit 

CThouaald 



23,141 

13,726 

(') 

1,008 
6,661 
4,536 
1,220 

89 
9 



9,415 



162,525 
110,658 

2,242 
34,537 
35,963 
28, 971 
6,854 
1,544 
1 



56,744 
44,117 

1,292 
13,471 
16,339 
10,792 

1,765 

277 
1 



12,627 



Transportation, communication, 
electric, gas, and sanitary services 



238,827 
168,733 

6,755 
53,118 
77,301 
25,413 

5,217 
490 



'^/holesale and retail trade— Continued 



4,210,448 

3,250,952 

(^) 

34, 556 

495,967 

1,066,184 

912,544 

547, 037 
188,998 

4,145 
244 



844,667 

710,209 

(') 

8,639 
127,186 
265,626 
189, 191 

98,116 

20, 160 

947 



134,458 



Wholesale trade 



48,759 



251,416 


17,762,184 


202,657 


16,107,138 


(') 


(^) 


3,343 


30,908 


41,849 


1,942,684 


80,74« 


4,162,277 


53,637 


4,694,098 


20,325 


3,939,102 


2,330 


1,154,413 


67 


176,539 


2 


3,044 


4 


1,494 



l,65^,at6 



1,577,255 
1,478,103 

4,670 
108,920 
362,026 

488,901 

403,482 

97,733 

5,639 

243 

1,171 

99,147 



Retail trade 



1,215,509 

902,928 

2,167 

28,974 

255,368 

402,350 

169,278 

41,528 
3,202 

57 
3 
1 

312,531 



65,452,315 

55,778,425 

32,474 

561,555 

8,554,029 

19,322,909 

16,154,639 

9,064,519 

1,538,315 

49,795 

154 

36 

9, 673, 890 



5,191,828 

4,694,516 

1,819 

35,052 

644,374 

1,668,449 

1,433,704 

733,672 

119,610 

2,322 

11 

3 

497,312 



Wholesale and retail trade not 
allocable 



29,227 
23,127 

4,431 

10, 338 

5,355 

2,269 

175 



2,232,580 
1,926,784 

(') 

133, 701 
510,070 
621,076 

557,936 

95, 386 

2,058 

218 



168, 565 
155,437 

(') 
10,711 
43,503 
49,431 

43,659 

6,943 

481 

25 

13,128 



Number of 
businesses 



Business 
receipts 



Net 
profit 

f 7houi«nd 
doltmtM) 



19, 537 
15,198 



2,923 
5,049 
3,448 

2,508 

1,046 

198 

19 

7 

4,339 



638,720 
500,258 



29,394 
92,129 
122,972 

123,615 

86,374 

32,992 

2,156 

10,126 

138,462 



138,289 
98,987 



5,112 
18,023 
23,793 

21,905 
18,060 

6,255 
347 

5,492 

39, 302 



Wholesale and retail trade 



1,496,152 

1,128,712 

2,469 

32,821 

301,648 

493,436 

228,270 

64,122 

5,757 

123 



85,447,079 

73,812,347 

35,053 

593,802 

10,630,414 

24,495,256 

21,469,813 

13,561,557 

2,783,114 

228,392 

3,416 

1,530 

11,634,732 



6,937,648 

6,328,061 

2,092 

40,406 

764, 505 

2,073,973 

1,972,036 

1,240,813 

224,236 

3,492 

279 

1,174 

60?, 587 



Finance, insurance, and reel estate 



442, 584 
351,991 

7,478 

50,259 

141, 579 

109,949 

37,431 

4,705 

253 

21 

13 

90, 593 



5,527,666 
4,891,658 

23,347 

366,166 

1,151,833 

1,630,837 

1,347,361 

336, 972 

32,636 

1,597 

620 

636, 008 



2,157,242 
1,993,253 

9,629 
110,766 
495,385 
723,100 

519,256 

124,057 

9,965 

573 

318 

163,989 



Finance, insurance, and real estate — Continued 



Banlcs and trust companies; and 

insurance, holding, and other 

investment companies 



916 
916 






10,762 
10,762 



(') 

(') 
1,971 
342 
3 



6,267 
6,267 






999 

303 

2 



Credit agencies other than banks 



4,927 
3,864 

(') 

(=) 
(') 

1,474 

1,133 

235 

10 

1 

3 

1,063 



95,583 
89, 019 
(^) 

(^) 
29,318 

27,550 

12,681 

512 

130 

96 

6,564 



35,939 
33,924 

(=■) 

(=■) 
{') 
10,730 

13, 531 

5,965 

304 

109 

66 

2,015 



Security and coranodity brokers, 
dealers , exchanges , and services 



13,266 
11,426 



4,028 
3,920 

2,238 

607 

53 

5 

3 

1.840 



Real estate 



258,792 
233,201 



38,614 
56,687 

95,860 

31,102 

9,136 

233 

130 

20,591 



96, 467 
93,557 



13,004 
25,560 

33,344 
17,482 
3,320 

141 
116 

2,910 



Insurance agents, brokers, and 
service 



165,136 
139,100 

1,765 
15,812 
59,073 
46,925 

13,922 

1,539 

53 

5 

1 

26,036 



2,077,680 
1,909,836 

5,249 

86,959 

465,485 

733,359 

470,127 

143,967 

4,254 

429 

7 

167,844 



915,258 
860,709 

1,926 

31,217 
214,546 
348,353 

211,787 

49,944 

2,262 

162 

7 

54 , 549 



Real estate operators (except Lessors of real property other than 

developers) and lessors of buildings buildings 



253,339 

196,685 

(') 

5,713 

33, 522 

77,469 

57,376 

19,984 

2,277 

127 



3,084,849 

2,643,840 

(') 

18,098 
268, 541 
629,257 
808,787 

/52,081 
147,251 
18,392 

802 
387 

441,009 



1,103,311 

998,796 

(') 

7,703 

78,373 

263,349 

336,244 

259,236 

49,667 

3,776 

159 

129 

io;,5i5 



14,027 
9,662 

(') 
2,033 
3,428 
2,507 

1,098 

268 

21 

2 

3 

4,365 



246,962 
155,293 

16,324 
50,339 
30,547 

32,492 

16,654 

6,804 

176 

210 

91,669 



46,728 
39,336 

(') 
4,139 
10,044 
10,019 

9,616 

4,333 

745 

36 

61 

7,392 



57,005 

31,120 

(') 
2,638 
7,863 
12,047 
6,052 

1,872 

420 

23 

1 

2 

25,885 



242,305 
158,444 

5,527 

34,617 
54,941 
36,998 

19,761 

5,896 

420 

15 

25 

83,861 



69,541 

m 

3,173 
14,835 
25,393 
15,713 

7,538 

2,451 

201 

3 

24 

30,121 



Agents, brokers, and managers 



147,139 
U0,317 

2,067 
13,956 
50,351 
36,989 

11,005 

893 

50 

5 



1,415,378 
1,260,583 

7,208 
97,162 
353,510 
433,228 

316,728 

43,320 

4,137 

138 

152 

154,795 



667, 561 
612,824 

2,984 

45,842 

172,430 

221, 576 

145,937 

22,295 

1,646 

70 

44 

54,737 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



51 



INDIVroUALS WITH NET PROFIT FROM NONFARM BUSINESSES 
Table 



—NUMBER OF FORMS 1040, NUMBER OF BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, SOURCES OF INCOME, ADJUSTMENTS TO GROSS 
TNTOME, AND INCOME TAX AFTER CREDITS, BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued 







PAl,' 


II.— SELECTED INDUSTRIES Si SIZE OF 


ADJUSTED GROSS INCCME— Continued 










Sizf- of adjusted gross Income 


Number of 
bupinPsses 


Business 
receipts 

C7)iou>aid 


Net 
profit 

(Ihoitamd 
dollars) 


Number of 
businesses 


Business 

receipts 

doll,,,) 


Net 
profit 

(7ht)u,Mtd 
dollar,) 


Number of 
businesses 


Business 
receipts 

f7))oo«».d 
dollar,) 


Net 
profit 

(Thou,and 
dollar,) 


Number of 
businesses 


Business 
receipts 

(7hott,md 
dallara) 


Net 
prof i t 

(Thouaand 
ikill,r,j 




Real estate — Continued 


Services 




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


Otlier real estate 


Total 


Lodging, personal, business, automo- 
bile repair, motion pictures, and 
amusement and recreational services 


Grand total 

Taxable returns, total 

Under $1,000 


27,711 
24,548 

I') 
3,343 
8,703 
7,635 

3,776 
370 
15 

3,163 


550,770 

501,628 

(') 

94,124 
104, 575 
136,302 

135, 124 

27,220 

667 

49,142 


185,628 
177,226 

10,209 
41,423 
58,405 

54,524 

11,142 

320 

8,402 


12,457 
11,038 

1,327 
2,940 
4,193 

2,233 

326 

18 

1 

1,419 


629,434 
567, 892 

26,314 
65,892 

171,712 

247,976 

49,161 

6,364 

473 

61,542 


103,732 
99,869 

3,298 

14,059 

30,531 

41,621 

9,446 

864 

50 

3,863 


1,912,823 

1,547,946 

5,965 

50,947 

327,264 

579, 821 

368,261 

187,382 

26,947 

799 

43 

17 

364, 877 


27,497,188 

24,797,702 

18,125 

178,744 

2,315,493 

5,551,677 

6,609,692 

7,746,604 

2,215,522 

135,895 

14,300 

11,650 

2,699,486 


10,981,852 

10,407,695 

4,962 

50,271 

741,494 

1,830,875 

2,542,459 

3,925,293 

1,232,367 

59,059 

3,070 

2,345 

574,157 


1,119,324 

836,144 

5,057 

35,351 

242,765 

378,764 

140,011 

30, 179 

3,266 

223 

14 

14 

283,180 


13,319,218 

11,103,868 

16,827 

139,848 

1,937,061 

4,035,524 

3,027,710 

1,618,650 

280,618 

32,117 

3,903 

11,610 

2,215,350 


3,412,953 

2,998,561 

4 086 


41,000 under $2,000 

$2,000 under $5,000. . 


42, 501 


$5,000 under $10,000 


1,120,834 
762,974 

417,572 
83,770 
10,624 
2,086 


$10,000 under $20,000 

$20,000 under $50,000 

$50, 000 under $150, 000 

$150, 000 under $500, 000 

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












Medical services 




Total 


Offices of physicians and surgeons 


Offices of dentists and dental 
surgeons 


Offices of osteopathic physicians 




385,424 
352, 362 

7,120 
42,013 
77,556 
99,710 

108,428 

16,768 

255 

7 
1 

33,062 


9,617, 026 

9,334,607 

(') 

21,595 

a8,668 

776,755 

2,178,786 

4,703,120 

1,432,799 

46,615 

496 

9 

232,419 


5,279,705 

5,207,329 

(') 

10,184 

109,365 

354,865 

1,079,151 

2,739,152 

883,912 

25,384 

288 

2 

71,876 


U5,665 
142, CH3 

2,117 

13,748 

35, 146 

76,394 

14,409 

221 

7 

1 

3,622 


5,456,479 
5,411,002 

16,302 
150,321 
787,238 

3,220,027 

1,198,695 

37,914 

496 

9 

45,477 


3,260,759 
3,245,444 

4,541 
67,412 
405,128 

1,177,972 

'd7,797 

.=2,3(X 

288 

2 

15,315 


83,966 
79,561 

3,CK5 
15,568 
34,233 

24,720 

1,675 
18 

4,405 


2,506,359 
2,453,105 

19, 967 
228,488 
896,543 

1,149,619 

151,697 

5,989 

53,254 


1,278,921 
1,261,498 

3,405 
102,062 
446,135 

612,764 
89,909 
1,854 

17,423 


6,205 
5,700 

<^' 

(') 

{') 
2,745 

1,654 

137 

5 

505 


175,270 
172,878 

{') 
(') 
(^) 
62,146 

76,305 

18,807 

1,729 

2,392 




Taxable returns , total 


97,526 


$1, 000 under $2, 000 


P) 




P) 


$5, OOO under $10, 000 


(^) 


$10, 000 under $20, OOO 

$20,000 under $50,000 

$50, 000 under $150, 000 

$150,000 under $500,000 

$500, 000 under $1, 000, 000 

$1,000,000 or more 


33,351 

44,075 

11,785 

954 




534 








Medical services — Continued 




Offices of chiropractors 


Registered and practical n'orses 


Hospitals, sanatoria, and 
convalescent and rest homes 


Medical and dental laboratories 


Grand total 

Taxable returns, total 

Dnder $1,000 

$1,000 under $2,000 


13,894 
10,404 

1,311 
5,041 
3,407 

434 

8 
1 

3,490 


158,434 
139,464 

9,293 
51,472 
61,690 

15,432 

608 

8 

19,020 


84,111 
76,606 

(5) 
4,081 
25,056 
35,731 

10,911 

497 
5 

7,505 


85,511 
71,247 

5,406 
27,857 
27,284 

9,620 

557 

18 
1 

14, 264 


253,035 
231,266 

9,754 
85,767 
94,766 
38,309 

1,478 
423 

7 

21,767 


202,872 
185,411 

7,929 
69, 884 
77,481 
28,348 

1,095 

145 
3 

17,461 


10,957 
7,310 

2,218 
3,041 
1,174 

353 

119 
2 

3,647 


321,831 
259,673 

37, 027 
86,649 
57,971 

41,203 

27,931 

827 

62,158 


52,606 
46,834 

6,581 
15, 565 
10,358 

8,016 

5,481 

218 

: ,722 


8,491 
7,685 

1,210 
3,532 
2,136 

559 

146 

1 

806 


179,009 
169,732 

13, 885 
50,062 
46,753 

38,761 
19,614 

78 

9,277 


61,265 
58,636 

(3) 










$10,000 under $20,000 

$20, 000 under $50, 000 

$50,000 under $150,000 

$150, 000 under $500, 000 

$500,000 under $1,000,000 


19,088 

12,857 

6,474 

26 


Nontaxable returns 


2,629 




Medical services — Continued 


Educational services 


Legal services 


Engineering and architectural 
services 




Medical and health services, 
not elsewhere classified 




30,735 
28,412 

4,053 
8,536 
U,249 

3,757 

206 

6 

2,323 


566,559 
547,485 

34,860 
103, 079 
228,131 

165,290 

15,024 

63 

19,074 


241,111 
235,824 

11,741 
44,671 
100,462 

71,462 

6,824 

20 

5,237 


82,152 
66,442 

3,949 
16,860 
25,959 
17,530 

1,929 

109 
4 
1 

15,710 


291,123 
240,461 

7,365 
46,445 
88,121 
77,330 

18,105 

2,873 

17 

50,662 


128,255 
109,889 

3,949 
26,190 
39,317 
34,229 

5,097 

1,011 

3 

18,366 


121,597 
111,969 

6,296 
31,171 
40,929 

28, 127 

4,735 

194 

12 

1 

9,628 


2,229,574 
2,144,727 

(') 

36,197 
294,277 
612,213 

847,236 

323,733 

23,060 

7,282 

25 

84,847 


1,253,161 
1,223,748 

(=) 

16,452 
140,067 
343,450 

514,019 

192, 173 

13,205 

3,906 

25 

29,413 


43,512 
38,533 

2,020 
12,156 
17, 001 

6,138 
765 
48 

1 
1 

4,979 


882, 194 

829,487 

(') 
(^) 
12,376 
116,319 
276,154 

273,941 

117,792 

26,098 

6 

6 

52,707 




Taxable returns , total 


294,493 

(3) 


$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000. . 


4,579 
43,545 


$10, 000 under $20, 000 

$20,000 under $50,000 

$50, 000 under $150, 000 

$150, 000 under $500, 000 

$500,000 under $1,000,000.... 


107,608 

100,277 

33,393 

4,845 

2 












Accounting, auditing, and 
bookkeeping services 


Other services 


Nature of business not allocable 






100,569 
89,038 

9,224 
38,493 
33,065 

6,848 

384 

16 

11,531 


703,926 
664,051 

('} 

28,233 
159,527 
268,859 

180, 521 

22,973 

1,601 

39,875 


366,299 
347,940 

(^) 

(') 
16,986 
89,994 

140,296 

88,759 

10,389 

689 

18,359 


60,245 
53,458 

2,314 

8,086 

15,722 

20,015 

6,233 

920 

59 

8 

6,787 


454,127 
430,501 

5,382 

36,458 

81, 154 

168,640 

95,031 
34,734 
6,387 
2,613 

23,626 


234, 584 

225,235 

(') 

2,310 
16,123 
42,253 
74,751 

60,417 

23,219 

4,309 

1,788 

9,349 


40,700 
28,623 
{^) 

10,307 
11,732 
4,172 

1,433 
142 

13 

1 
12,077 


618, 563 
513,085 

116,010 
139,242 
117,024 

126,104 

11,823 

716 

2 
105,478 


110,056 
94,809 

20,073 
25,376 
24,073 

20,359 

3,525 

525 

2 
15,247 




Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 




$5,000 under $10,000 

$10, 000 under $20, 000 

$20, 000 under $50,000 

$50, OOO under $150, OOO 

$150,000 under $500,000 

$500,000 under $1,000,000.... 




Nontaxable returns 









^The sum of Farm income (less loss), Pension and annuity income, Rent and royalty income 
(less loss), Estate and trusts income (less loss). Other Income (less loss), and Gain or 
lose from sale or exchange of property . 

The sum of excludable sick pay, moving expenses, employee business expense, and self- 
employed pension deduction. 



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

*Net loss exceeds net profit or income . 

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



52 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



INDIVIDUALS WITH NET LOSS FROM NONFARM BUSINESSES 

Table 9 —NUMBER OF FORMS 1040, NUMBER OF BUSINESSES. BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET LOSS, SOURCES OF INCOME, ADJUSTMENTS TO GROSS 
INCOME, AND INCOME TAX AFTER CREDITS, BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME 







PAKT I.— ^OUHCES OF INCOME FOR ALL NONFAiW SOLE FSOPRIETOiiSHIPS 


WITH IIET IDS 


: 










Number of 
Forms 1040 


Number of 

unprofl table 

nonfarm 

sole pro- 
prietorships 


Business 
receipts 

(ThouaMnd 
dollars) 


Adjusted 

Rross 
income 

(Thousand 
doltara) 


Net nonfarm 
sole pro- 
prietorship 

loss 

dottara) 


Wages and salaries 


Dividends 


Interest 


Size of adjusted gross income 


Number of 
Forms 1040 


Amount 

(Thousand 
dollars) 


Number of 
Forms 1040 


Amount 

( Thousand 
dollars) 


Number of 
Forms 1040 


Amount 

(Thouaand 
doUara) 




;i) 


(2) 


(3) 


,4) 


'5) 


16) 


(7) 


(8) 


(9) 


(10) 


(11) 




982,361 


1,006,499 


13,721,100 


5,987,817 


1,949,017 


717,118 


5,084,130 


129,990 


644,931 


455,951 


336, 393 






~ ■ - ': . total 


610,817 

(') 

14,419 
142,873 
297,062 
116,675 

31,194 
6,888 

997 
132 
61 

371, 544 


623,358 

(') 

14,621 
U6,616 
301,913 
119,014 

32,182 

7,130 

1,082 

156 

73 

333,141 


4,408,470 

( = ) 

100,113 

942,895 

1,795,647 

822,976 

489,222 

167,956 

56,453 

16,155 

16,001 

9,312,630 


6,117,044 

(') 

22,600 

538,501 

2,137,824 

1,530,687 

906,904 

525,719 

235, 0;8 

86,209 

133,054 

'129, 227 


770, 576 

(^) 

12,872 
129,192 
263,239 
149,130 

106,478 

58,620 

28,861 

6,845 

9,226 

1,178,441 


538,217 

(^) 

11,597 
124,573 
273,397 
102,211 

20,946 

4,234 

614 

87 

32 

178,901 


4,430,679 

(') 

27,241 

539,416 

2,062,506 

1,249,599 

410,769 

144,294 

36,623 

5,735 

3,077 

603,451 


91,913 

1,327 
13,387 
26,556 
25,677 

18,114 

5,754 

912 

127 

59 

33,077 


538,456 

937 
13,063 
24, 193 
61,357 

107,541 

135,096 

95,353 

32,343 

63,568 

1%,475 


315,103 

(^) 
4,654 
55,491 

138,305 
32,282 

26,744 

6,426 

913 

124 

58 

140,343 


232,311 
(') 




1,745 




28,326 


$5,000 under $10, 000 

$10,000 under $20,000 


54,151 
55, 059 

47,912 


$50,0C0 under $150,000 


29,231 




11,062 


$500,000 under $1,000,000 


2,049 




2,703 




104,582 








Partnership income 
(less loss) 


Met profit from other nonfarm sole 
proprietorships owned 


Other income (less 
loss)l 


Adjustments to gross 
income^ 


Income tax after credits 


Size of adjusted gross inccoie 


Number of 
Forms 1040 


(Thousand 
dotlarM) 


Number of 
Forms 1040 


Number of 
businesses 


Amount 

(Thousand 
dollars) 


Number of 
Forms 1O40 


Amount 

(Thousand 
dollars) 


Number of 
Forms 1040 


Amount 

doltara) 


Number of 
Forms 1040 


Amount 

(Thouaand 
dollars) 




(12) 


(13) 


iU) 


!15) 


(16) 


(17) 


(13) 


(19) 


(20) 


(21) 


(221 




70,773 


285,977 


97, 564 


104,705 


566,200 


625,057 


1,081,119 


57,768 


62, 416 


610,817 


928,353 






Taxable returns, total 

»nder $1,000 

>!,-■:■- ,r, .:.:■;■ r~,C-30 


47, 024 

7,246 
13,621 
13,020 

9,546 

3,002 

498 

55 

36 

23,749 


281,373 

8,112 
31,398 
58,453 

102,721 

62,913 

15,702 

309 

1,770 


62, 375 

<^' 

(^) 

13,957 

27,262 

13,050 

6,546 

1,321 

112 

10 

12 

34,639 


67,831 

<^' 
{') 

14,864 
29,093 
14, 118 

7,453 

1,545 

124 

12 

17 

36,874 


462,293 

^V 

(^) 

35,342 
114,925 
111,521 

138,090 

52,375 

6,912 

1,060 

960 

103, 902 


437,947 

(^) 

10,778 
116,227 
224,382 

96,878 

31,194 

6,888 

987 

132 

61 

137,110 


935,131 

4,736 

49,444 
138, 012 
156,080 

209,727 

161,752 

98, 571 

51,612 

65, 197 

145,938 


48,355 

7,309 
25,001 
12,883 

2,437 

372 

47 

4 


42,633 

I') 
6,010 
19,127 
12,252 

3,378 
1,372 

319 
54 


610,817 

(=) 

14,419 
142, 873 
297,062 
116,675 

31, 194 

6,338 
987 
132 
61 


923,353 

919 
33, 542 


,■ 


186,048 


- . ;o 

$20,000 under $50,000 


192,784 

170,778 
159,153 


$50,000 under $150,000 


$150,000 under $500,000 


89,053 


$500,000 under $1,000,000 


37,030 


[tonttutable returns 





Footnotes at end of Ltj6ii 



BUSINESS RETURNS/1964 . SOLE PROPRIETORSHIPS 



53 



INDIVIDUALS WITH NET LOSS FROM NONFARM BUSINESSES 

Table 9 .—NUMBER OF FORMS 1040, NUMBER OF BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET LOSS, SOURCES OF INCOME, ADJUSTMENTS TO CROSS 
INCOME, AND INCOME TAX AFTER CREDITS, BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued 

PAKT II.— SELECTED INDUSTRIES BY SIZE OF ADJUSTED GROSS INCCME 



Sice of adjusted gross income 



Number of 
businesses 



Business 
receipts 
f Utoutand 
dotl»ra) 



(Thotiamd 
dolUf) 



Number of 
businesses 



Business 

receipts 

(ThouaMttd 

dollmf) 



{ Thou*«nd 
dolttrm) 



Number of 
businesses 



Business 
receipts 

dotlara) 



f Tliouiand 



Number of 
businesses 



Business 
receipts 

(Thouimtd 



fTTiouavid 
dot I art) 



Agricultural services and hunting 
and trapping 



Fores tr,v and forestry services 



Fisheries 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

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

Nontaxable returns 

Grand total 

Taxable returns , total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

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

Nontaxable returns 

Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

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

Nontaxable returns 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20, 000 under $50, 000 

$50,000 under $150,000 

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

Nontaxable returns 

Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $5,000 

$5, 000 under $10, 000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $150,000 

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

Nontaxable returns 

Footnotes at end of table. 



25,59i 

17, 372 

3,335 
9,434 
3,053 

1,011 
283 
40 



237, 544 
151,721 



8,481 
35, 164 
72, 332 

25, 516 

4,355 

1,364 

161 

259 

85,823 



50, 945 
28,907 

(') 
2,108 
6,741 
6,677 

8,340 

2,892 

1,240 

250 

322 

22, 038 



3,381 
2,574 



1,315 
665 

(') 
18 
1 
1 

807 



11,556 
2,142 



(') 



298 
399 






1 
9,414 



3,906 
2,110 



i') 



561 
536 



0) 



23 

1,796 



7,122 



( = ) 
1,311 
2,335 
313 

96 
24 



23,723 
3,973 

( = ) 
1,407 
1,189 
645 

122 

80 
364 



5,860 
3,897 

1,206 

1,460 

589 

85 

220 
237 



12,610 
8,388 
(') 

(') 

2,722 

1,931 

1,641 

916 

221 

31 

19 

4,222 



346, 588 
121,659 

24,650 
9,966 

21,878 

33,331 

22,121 

3,728 

4,057 

224,929 



185,394 
68,779 
(') 

6,714 
10, 550 

10,888 
17,264 
13,233 
2,937 
6,107 

116,615 



Contract construction 



Manufacturing 



Transportation, communication, 
electric, gas, and sanitary services 



Wholesale and retail trade 



27,331 



59,992 


1,391, 


32,161 


322, 


{') 


(') 


6,917 


71, 


17,045 


165, 


4,637 


40, 


904 


28, 


90 


4, 


13 


4, 


1 


2, 



1,069,318 



154, 563 
32, 338 

(') 

9,214 
13,624 

5,798 

2,481 
389 
568 



37,305 
22,564 

6,044 
10,648 
4,443 

986 

173 

28 

6 

1 

15,242 



600, 026 
168,027 

33,277 
29,755 
42, 702 

46,068 

14,339 

781 

372 

16 

431,999 



79,799 
29,289 

7,270 
9,771 
5,573 

3,745 

1,567 

362 

119 

17 

50,510 



53,061 
29,640 

1,205 
7,628 
15,738 
3,897 

974 
159 
30 



650,090 
213,409 

7,819 
38,172 

78, 876 
42,378 

39,852 
4,622 

875 

785 

30 

436,681 



113,557 
42,230 

1,119 
9,503 
16,289 

7,174 

5,938 

1,537 

535 

116 

19 

71,327 



191,942 

5,389 
55,995 
95,456 
27,731 

6,193 

960 

95 

18 



2,418,972 

0) 

71,779 

633,779 

1,072,217 

402,311 

170,918 

55,124 

8,632 

3,374 

501 

175,457 5,588,115 



206,163 

( = ) 

5,967 
48,537 
87,798 
37,941 

17,739 

6,915 

769 

288 

115 

437, 847 



Wholesale and retail trade— Continued 



Finance, insurance, and real estate 



'.^olesale trade 



44,492 
25,977 

7,153 

11, 592 

5,276 

1,386 

240 

24 



is,;i5 



1,241,261 
290, 723 

44,651 
133, 503 

45.940 

29,095 

17,411 

5,010 

201 



99,415 
35,973 



6,573 
12,949 
9,002 

4,203 

2,643 

207 

23 



Retail trade 



160,556 

I') 
4,885 
47,212 
31,428 
21,735 

4,516 

696 

65 

14 



2,072,323 

57, 332 
563, 369 
914, 501 
354,689 

138,674 

36,241 

3,506 

3,173 

501 

152,990 4,447,602 



526,733 

164,741 

5,564 
40,078 
72,899 
28,537 

12,507 

4,154 

523 

265 

115 

361, 992 



Wholesale and retail trade not 
allocable 



9,261 
5,309 

1,630 

2,436 

720 

291 
24 

6 



245,901 
55,921 

(') 

25,759 

19,213 

1,682 

3,149 

1,472 

116 



17,862 
5,449 

1,886 

1,950 

402 

1,029 
118 

34 



100,466 
71,785 

1,411 
13,742 
31,540 
18,285 

5,080 

1,427 

156 

20 



581,241 

261,256 

2,240 
21,177 
68,394 
76,425 

67,701 

19,228 

4,281 

1,734 

51 

319,985 



179,074 

85,567 

(') 

672 
10,175 
25,153 
19,860 

19,081 

7,652 

1,971 

486 

115 

93,507 



Finance, insurance, and real estate — Continued 



Banks and trust companies; and 

insurance, holding, and other 

investment companies 



641 
427 



1 
214 



4,310 
3,316 



161 
25 



',393 
5d1 



(3) 



Credit agencies other than banlts 



994 
6"3 






23,078 
4,245 






(') 



519 
158 



2,257 

1,759 



(') 

232 
177 



Security and commodity brokers, 
dealers, exchanges, and services 



3,320 
2.243 



1,008 
864 

263 
81 
17 

4 
1 

1,077 



35,994 

30,498 



2,358 
23,499 

2,053 
390 

1,343 

837 

18 

5,496 



12,200 
4,098 



967 
552 

1,355 
521 
509 
156 

38 

8,102 



Insurance agents, brokers, and 
service 



18,376 
14,639 
(.') 

3,620 
6,342 
3,559 

579 
109 



36,445 

(') 
(^) 
4,825 
12, 520 
12,755 

3,079 
2,964 

24 
61 



21,660 
12,278 

(') 

(') 
2,742 
4,941 
2,294 

1,015 
656 

41 
51 



Real estate 



V7, 133 
53, 7S3 

1,109 
10,122 
23,484 
1J,65S 

4,069 

1,197 

126 

12 

6 

23,350 



457,334 
186,752 

2,048 
16,352 
50,198 
37,736 

61, 574 

15, 194 

2,731 

836 

33 

270,632 



135,564 
66,871 

516 
7,433 
18,378 
16,680 

16,115 

6,187 

1,218 

267 

77 



Real estate operators (except Lessors of real property other than 

developers) and lessors of buildings buildings 



9,544 
7,025 

1,163 
3,373 

1,680 

519 

159 

26 

3 

1 



54,554 
36,770 

(') 
1,798 
6,034 
7,342 

14,225 

5,782 

1,004 

540 



22,412 
13,422 

(') 
629 
3,435 
2,954 

3,978 

1,909 

362 

93 



24,256 
17,284 

( = ) 
3,121 
7,649 
3,525 

1,731 
678 

68 
5 
3 

6,932 



56,417 
23,305 

2,891 
8,787 
2,906 

5,260 

1,100 

541 

134 
30 

33,111 



35,690 
19,242 

(=■) 
1,911 
5,005 
4,571 

4,870 

2,279 

362 

44 

42 

16,443 



Agents, brokers, and managers 



35,302 
24,409 

(^) 

5,233 
10,732 

6,512 

1,208 

199 

18 

2 

1 

10, 893 



139, 964 
56,906 

(. = ) 

10,679 
22, 536 
13,745 

7,352 

1,647 

564 

34 

3 

83,058 



50,007 
25,446 

(') 
4,454 
9,126 
6,601 

3,676 

914 

274 

81 

18 

24,561 



54 BUSINESS RETURNS/1964 

INDIVIDUALS WITH NET LOSS FROM NONFARM BUSINESSES 



SOLE PROPRIETORSHIPS 



Table 9 .—NUMBER OF FORMS 1040, NUMBER OF BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET LOSS, SOURCES OF INCOME, ADJUSTMENTS TO GROSS 
INCOME. AND INCOME TAX AFTER CREDITS, BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued 

PAHT II.— SELECTED INDUSTRIES BY SIZE OF ADJUSTED CiROSS INCOME— Continued 



Z.^:- J!" adj'jsU'J (•nr.^-L- income 


Number of 
businesses 


Business 
receipts 


Net 
loss 

f TTwuMnd 


Number of 
businesses 


Business 
receipts 


Net 
loss 

dotlarM) 


Number of 
businesses 


Business 
receipts 

dollsf) 


Net 
loss 

f Thouaand 


Number of 
businesses 


Business 
receipts 
rTTnuaand 


Net 
loss 

dollMrt) 




Real estate — Continued 


Services 




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


Other real estate 


Total 


Lodging, personal, business, auto- 
mobile repair, motion pictures, and 
amusement and recreational services 


Grand total 

Taxable returns, total 

Under $1, 000 


4,717 
3,349 

1,226 

1,479 

357 
78 
6 

1 

1,368 


56,739 
37,743 

(') 
3,185 
3,780 

23,031 

1,245 

480 

126 

18,996 


8,482 
4,741 

(=) 

533 
1,812 

1,748 

430 

51 

35 

3,741 


3,306 
1,716 

<^' 

462 

254 
83 

8 
1 

1 
1,590 


149,710 
32,027 

(^) 
10,013 

6,706 

5,420 

142 

2 

117,683 


18,973 
4,020 

- 
(') 
{') 
742 

1,843 

655 

169 

14 

11 

14,953 


327,498 
233,372 

(^) 

5,070 

46,220 

111,503 

51,316 

15,000 

2,996 

465 

65 

30 

94,126 


1,792,990 
719,421 

8,547 
126,334 
312,319 
126,639 

37,468 
30,754 
11,659 
3,561 
10,964 

1,073,569 


516,335 

262,357 

(^) 
3,472 
33,484 
97,033 
53,016 

37,308 
18,489 
8,869 
2,635 
2,433 

253,978 


243,382 

164,414 

(=) 
4,045 
33,060 
34,734 
23,391 

7,015 

1,560 

285 

45 

27 

73,968 


1,481,022 

606,343 

(') 
3,009 
111,660 
281,980 

91,831 

64,586 
22,643 

10,635 
3,424 
10,949 

874,679 


403,768 
196,571 


♦1,000 under t2,000 

12,000 under $5,000. 


2,795 
31,964 






♦10,000 under »20,000 

♦20,000 under $50, 000 

♦50,000 under $150,000 

♦150, 000 under $500, 000 

♦500, OOO under $1, 000, 000. . . . 


33,108 
23,592 
13,734 
7,812 
2,397 
2,423 




207,197 








Medical services 




Total 


Offices of physicians and surgeons 


Offices of dentists and dental 
surgeons 


Offices of osteopathic physicians 


Grand total 

Taxable returns, total 


16,739 
12,427 

2,403 
3,336 
4,183 

2,093 

380 

27 

3 

2 

4,312 


108,156 
32, m 

8,854 
7,061 
6,833 

6,611 

2,587 

165 

11 

15 

76,019 


23,240 
13,982 

1,476 
3,176 
4,040 

3,820 

1,326 

128 

9 

7 

9,258 


3,090 
6,846 

975 
1,420 
2,504 

1,648 

272 

24 

2 

1 

1,244 


18, 736 
14,963 

3,977 
2,234 
3,587 
3,535 
1,459 
160 
11 

3,823 


12,248 
9,460 

916 
1,590 
2,638 

3,110 

1,066 

126 

6 
6 

2,788 


1,479 
1,178 

(') 
(') 
190 
27 

301 


7,613 
4,902 

(') 

(') 

(') 
313 
143 

2,711 


1,731 
1,321 

(') 

(') 

153 

73 

460 


179 
78 

(') 

(') 

9 
1 
1 

(') 


280 
96 

(') 
24 


97 
74 


$1,000 under $2,000 








$5,000 under $10,000.. 




$10,000 under $20,000 

♦20,000 under $50,000 

♦50, 000 under ♦150, 000 

♦150,000 under $500,000 

$500, 000 under $1, 000, 000. . . . 


28 
3 




(3) 








Medical services — Continued 






Offices of chiropractors 


Registered and practical nurses 


Hospitals, sanatoria, and 
convalescent and rest homes 


Medical and dental laboratories 




1,429 
909 


2,220 
1,349 

(^) 
(') 


723 
467 

(') 


367 
665 

( = ) 
(') 

(') 

(') 


841 
629 

(') 


225 
214 

(') 


2,013 
577 

6 
1,436 


70,633 
5,088 

(') 
{') 
(') 

{') 

63 

65,545 


5,159 
446 

(') 
17 

4,713 


463 
359 

33 

1 


1,229 
1,130 

(») 
823 

15 

(5) 


1,029 
653 


Taxable returns, total 

Under $1,000 


♦1,000 under $2,000 




♦2,000 under $5,000 




♦5,000 under $10,000 




$10,000 under $20,000 

$20,000 under $50,000 

♦50, 000 under ^150, 000 

♦150,000 under ^500, 000 

♦500,000 under $1,000,000 

♦1,000,000 or more 


109 

1 


Nontaxable returns 




Medical services — Continued 


Educational services 


Legal services 






Medical and health services, not 
elsewhere classified 


services 




2,219 
1,815 

(') 

864 

194 
33 
2 

404 


6,554 
3,980 

<^' 

1,711 

1,103 
75 

2,574 


1,978 
1,347 

528 

270 
33 
2 

631 


9,892 

3,177 

<^' 
(') 
4,452 
2,083 
379 
33 

3 
1,715 


17,354 
9,397 

( = ) 

(^) 
4,285 
3,203 

1,035 
34 

81 
7,957 


7,926 
5,220 

( = ) 
2,762 
1,131 

277 
95 

74 
2,705 


11,339 
9,935 

2,117 
3,966 

1,366 

404 

51 

7 

1,904 


27,699 
21,070 

3,123 
6,765 

6,332 

3,489 

304 

32 

6,629 


16,256 
13,879 

( = ) 
1,4U 
4,576 

3,497 
1,652 

411 
57 

2,377 


10, 085 
8,157 

(') 
3,528 
3,512 

678 

122 

13 

2 

1,928 


112,-5., 
18,970 

7,027 
3,249 

2,205 

1,026 

253 

3 

93.484 


33, 276 
7,805 




Under ♦I, 000 


♦1,000 under $2, 000 


~ 


♦2,000 under ^5,000 

♦5,000 under ^10,000 


( = ) 


♦10,000 under$20,000 

$20,000 under $50,000 

♦50,000 under^l50,000 

♦150,000 under $500,000 

♦500, 000 under $1, 000, 000 ... . 
♦1,000,000 or oore 


3,573 

1,378 
-174 
124 

81 


Nontaxable returns 


~ 








Accounting, auditing, and 
bookkeeping services 


Other services 


Nature of business not allocable 






9,473 
8,242 

4,721 
2,237 

345 
30 
2 

1,231 


14,007 

7,957 

3,266 
2,488 

1,541 
74 
11 

6,050 


5,490 
3,477 

1,875 

916 

404 

34 

7 

2,013 


26,088 

22,020 

(^) 
2,121 
3,570 
7,439 

2,624 

467 

87 
5 

1 

4,068 


32,293 
23,547 

(') 
3,737 
6,077 
7,270 

5,058 

901 

291 

10 

8,751 


26, 379 
21,423 

1,798 
7,565 
5,672 

4,340 

1,174 

387 

17 

4,9'-. 


11,572 
8,669 

(') 
2,2U 
4,171 
1,694 

179 
99 

! 

1 


78,690 
25,662 

5,827 
6,715 
8,186 

1,020 
1,560 
1,528 

I.'.'. 


15,574 
8,939 

1,386 
3,095 
1,396 

708 

1,454 

742 








Under ♦l.OOO 




♦1,000 under ^2,000 




♦2,000 under $5,000 




♦5,000 under $10,000 




♦10,000 under $20,000 

$20,000 under $50,000 

$50, 000 under $150, 000 

♦150,000 under $500,000 

♦500,000 under $1,000,000 

$1,000,000 or more 

















^The fltijD of Farm Income (less loss), pension and annuity income, Rent and royalty 
income (less lose), Estate and trusts Income (less loss), Other Income (leas loea), 
and Gain or loss from sale or exchange of property. 

^The sum of excludable sick pay, moving expenses, employee business expense, and 
self-employed pension deduction. 



^Estimate is not shown separately because of high sampling variability. Howeve 
the data are Included in the appropriate totals. 

*Net loss exceeds net profit or income . 

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



BUSINESS RETURNS/1964 • SOLE PROPRIETORSHIPS 



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58 BUSINESS RETURNS/1964 

NONFARM SOLE PROPBlErORSHIPS WITH END-OF-YEAR INVENrORY 



SOLE PROPRIETORSHIPS 



Table 12 , —NUMBER OF BUSINESSES REPORTING INVENTORY VERIFICATION BY PHYSICAL COUNT AND CHANGES IN METHOD OF INVENTORY VALUATION, BY SELECTED 

NONFARM INDUSTRIES 



Selected nonfarm Industries 



Number of 
businesses 



Inventory, 
end-of- 
year 



Inventory verification by physical count 



Businesses reporting 
"Yes" 



Number of 
businesses 



Inventory, 

end-of- 

year 

(Thauiwid 



Businesses not 
reporting 



Number of 
businesses 



Inventory, 

end-of- 

year 

(ThoiimMtd 
ttiltmra) 



Changes in method of inventory valuation 



Businesses reporting 
"No" 



Number of 
businesses 



Inventory, 
end-of- 

year 
flTtouMmtd 
dottmrm) 



Businesses not 
reporting 



Number of 
businesses 



Inventory, 

end-of- 

year 



CD 



(J) 



(3) 



(■;) 



(5) 



(6) 



(7) 



(8) 



(9) 



All nonfara industries 

Agriculture, forestry, and fisheries, excluding fams. 
inning 



Contract construction 

General contractors 

Special trade contractors. 
Contractors not allocable. 



Uanufacturing 

Food and Icindred products 

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

Uachineiy, except electric 

Other nanuf acturlng 



Transportation, comminication, electric, gas, and sanitary 

services 

Transportation 

Uotor freight transportation and warehousing, terminals, 

and related services 

Other transportation 

Cccsminication, electric, gas, and sanitary services 



Wholesale and retail trade 

Wholesale trade 

Groceries and related products. 
Fazm products-~raw materials... 
Other wholesale trade 



Retail trade 

Buildir^ materials, hardware, and farm equipment. 

Building materials dealers 

Hardware stores 

Farm equipment dealers 



General merchandise stores 

Food stores 

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

Other food stores 



Automotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations 

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

Apparel and accessoiy stores 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Other retail stores 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Real estate 

Real estate operators (except developers) and lessors 

of buildings 

Other real estate 

Other finance and insurance 



Services 

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

Personal services 

Laundries, laundry services, cleaning and dyeing plants 

Beauty and barber shops 

Other personal services 

Business services 



Automobile and other repair services 

Automobile parking, repair, and services 

Automobile repair shops 

Other automotive services, including rentals 

Repair services, except autotDobile 

Amusement and recreation services, including nction 
pictures 



Uedical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons. 

Offices of osteopathic physicians 

Other medical services. 



Educational services 

Engineering and architectural services. 
Other services 



Mature of business not allocable. 



1,636,706 



9,657,568 



904,502 



4,810,417 



713,088 



4,773,354 



9,016 

826 

85,664 
14,030 
71,217 



67,901 
7,399 
2,995 
6,824 

11,169 
7,616 

31,898 



7,590 
6,696 

3,944 

2,752 

894 

1,182,843 

94,874 

16, 5U 

5,190 

73,173 

1,062,993 
46,872 
19,236 
18,364 

8,772 

76,611 
219,955 

192,273 
27,682 

211,096 

28,434 

162,142 

20,520 

48,342 
61,034 

191,045 
28,084 
21,834 

158,120 

24,976 

5,300 
4,717 

620 

4,097 

583 

270,262 
10,611 

86,654 
8,791 
49,676 
28,167 
9,847 

128,277 

51,449 

50,293 

1,156 

76,828 

13,464 

12,329 
2,537 
1,380 

(') 
8,171 

2,890 
1,324 
4,866 

7,304 



29,837 

5,852 

543,448 
307,537 
230,906 
(') 

329,745 
38,140 
22,747 
63,796 
18,683 
30,591 

155,788 



21,088 
19,958 

14,278 
5,680 
1,130 

8,134,641 

993,908 
128,833 
111,065 
754,010 

6,891,206 
919,212 
220,153 
324,184 
374, 875 

550,396 
960,476 

913, U3 
47,363 

1,281,085 
556,328 
450,068 

274,689 

674,078 
607,771 
199,335 
478,141 
210,645 
1,010,067 

249,527 

81,312 
78,263 

2,912 

75,351 

3,049 

462,673 
14,158 

72,643 
10,872 
11,8^7 
49,924 
31,679 

246,427 
128,440 
125,511 
2,929 
117,987 

30,039 

U,750 
3,586 
425 
(') 

10,615 

3,397 

4,564 

45,016 

46,972 



533 

38,035 
5,892 
32,080 
(') 

32,608 
3,805 
2,009 
2,804 
4,266 
3,383 

16,341 



3,478 
3,097 

1,454 

1,643 

381 

513,238 

43,863 
8,140 
1,940 

33,783 

459,844 

19,860 

8,532 

8,342 

2,986 

32,125 
87,500 

74,368 
13,132 

93,884 
11,431 
72,570 

9,883 

22,141 
28,502 
79,622 
14,421 
11,719 
70,070 

9,531 

1,414 

1,004 



(M 

9 
(') 



108,206 
3,582 

33,468 

2,989 

18,684 

11,795 

4,166 

52,786 
21,045 
20,414 
631 
31,741 

5,616 

5,234 
825 

279 
(') 
4,012 

1,123 

637 

1,594 

1,762 



3,811 

218,751 
101,373 
117,241 
(') 

199,637 

19,877 
16,762 
38,102 
8,120 
15,746 
101,030 



8,260 
7,365 

3,552 

3,813 

895 

4,024,846 

515,826 
86,067 
38,352 

391,407 

3,385,815 

392,872 

94, 593 

146,840 

151,439 

243,310 
454,821 

428,703 
26,118 

675,304 
311,978 
216,642 

146,684 

338,015 
308,050 
94,113 
266,284 
137,423 
475,623 
123,205 

11,530 
10,601 

(M 

9,784 
(') 

200,787 
7,024 

29,918 
2,369 
5,080 

22,469 
9,529 

122,712 
62,995 
61,573 
1,422 
59,717 

17,475 

7,033 

1,073 

168 

(') 

5,687 

1,340 
2,062 
3,694 

16,166 



4,728 

237 

45,918 
7,909 
37,655 
(') 

34,022 
3,384 
985 
4,020 
6,650 
4,011 

14,972 



4,103 
3,590 

2,486 
1,104 
(') 

651,216 

49,123 
8,161 
3,194 

37,768 

587,006 
26,644 
10,593 
10,266 

5,785 

43, 619 

128,595 

114,957 
13,638 

115,627 
16,801 
88,261 

10,565 

25,267 

31,851 

107,144 

12,698 

9,741 

85,820 

15,037 

3,423 
3,249 

2,693 
174 

155,414 
6,574 

50,708 

5,448 

29,932 

15,328 

5,575 

72,904 
29,137 
28, 6U 
524 
43,767 

7,544 

6,850 
1,581 
1,097 
(') 
4,053 

1,767 

586 

2,906 



18,735 

1,773 

315,197 
199,283 

iii,q;6 

(') 

127,590 
17,643 
5,984 
25,694 
10,409 
14,333 
53,527 



12,814 
12,579 

10,722 
1,857 



440,931 
42,243 
71,786 

326,952 

3,418,976 
520,775 
124,513 
172,825 
223,437 

302,023 
490,311 

470, 528 
19,783 

594,062 
238,463 
229, 653 

125,946 

329,487 
295,763 
101,164 
196, M8 
70,111 
513,572 
124,703 

62,265 
60,145 

(') 

58,050 
2,120 

254,579 
6,369 

41,556 

8,475 

6,639 

26,442 

22,128 

119,104 
62,196 
60,690 
1,506 
56,908 

12,497 

7,153 
2,041 
256 
(') 
4,839 

2,057 

2,492 

41,223 



5,441 



4,140 

538 

39,076 
6,745 
32,268 
(') 

32,718 
3,762 
2,014 
2,607 
4,375 
3,552 

16,408 



3,590 
3,209 

1,458 

1,751 

381 

517,133 

44,673 
8,255 
1,932 

34,486 

462,173 

20,485 

8,745 

8,649 

3,091 

31,489 
88,399 

75,213 
13,186 

93,729 
11,680 
72,111 

9,938 

22,556 
28,275 
81,107 
14,476 
11,630 
70,027 
10,287 

1,841 
1,427 

(■) 

1,363 

112,031 
3,335 

33,920 
3,350 
18,071 
12,499 
4,267 

55,112 
21,895 
21,360 
535 
33,217 

5,654 

5,583 

956 

334 

(') 

4,121 

1,123 

533 

2,054 



4,079 

215,460 
117,299 

99,024 

(^) 

194,752 
20,044 
17,154 
37,420 
8,743 
15,480 
95,911 



3,664 
7,769 

3,844 

3,925 

895 

4,106,261 

547,426 
83,956 
37,307 

426,163 

3,434,046 

404,285 

96,257 

156,236 

151,792 

250,249 
455,287 

429,525 
25,762 

689,414 
324,232 
215,389 

149,793 

343,550 
310,072 
95,036 
267,471 
131,526 
487,158 
124,787 

19,878 
18,932 

(') 

18,115 

(') 

200,239 
7,653 

30, 320 
2,482 
4,812 

23,026 
9,347 

124, 604 
63,853 
62,428 
1,425 
60,751 

16,738 

7,421 
1,548 
173 
(M 
5,593 

1,340 
294 

2,522 

12,U1 



4,876 

237 

46,277 
7,281 
38,642 
(') 

34,966 
3,637 
981 
4,217 
6,693 
4,055 

15,383 



3,999 
3,486 

2,486 
1,000 
(') 

662,709 

49,961 
8,251 
3,249 

38,461 

598,060 
26,185 
10,491 
10,014 
5,680 

44,920 
130,796 

116,300 
14,496 

117,001 
16,699 
89,729 

10, 573 

25,785 
32,457 
109,573 
13,603 
10,196 
87,539 

14,688 

3,459 
3,290 

2,734 
(M 

157,181 
6,775 

51,973 

5,289 

31,403 

15,231 

5,530 

72,947 

29,336 

28,816 

(M 

43,611 

7,805 

6,736 
1,572 
996 
(') 
4,049 

1,767 

791 

2,307 

5,383 



^Estimate is not shown separately because of high sampling variability. However, the data are Included in the appropriate totals. 
NOTE: Excluded from this table because of high sampling variability are data for: (a) 28,743 businesses reporting no verification by physical count with ending inventories 
of $152,574,000 and (b) 4,526 businesses reporting changes in method of valuation with ending inventories of $27,768,000. 
See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



Section 4 



Partnerships 



TABLE CONTENTS 

EMPLOYEES 
M. Salaries and wages paid, by industrial division, 60 

PARTNERSHIPS WITH RALANCE SHEETS 
N. Percent of number, business receipts, and net profit on returns with bal- 
ance sheets, by industrial division, 62 

RECEIPTS. DEDUCTIONS. PROFIT, AND INVENTORY. FOR ALL PARTNER- 
SHIPS AND THOSE WITH NET PROFIT 

13. Summary items, by industry group, 63 

14. Sources of income, deductions, gross profit, and net profit, by selected 
industries, 66 

15. Summary items, by selected industries and net profit size. 73 

RETIREMENT PLANS 

16. Deduction for plan, business receipts, and net profit, by selected indus- 
tries, 84 

ACCOUNTING PRACTICES 

17. Income tax years, by industrial division, 85 

18. Partnerships with end-ofyear inventory— Inventory verification by physical 
count, and changes in methods of determining inventory quantities and 
values, by selected industries, 86 

PARTNERS-NUMBER AND PAYMENTS 

19. Number of partnerships, business receipts, and net profit, by number ol 
partners, business receipts size, and industrial division, 87 

PARTNERSHIPS WITH BALANCE SHEETS 
20. Receipts, total assets, and net profit, by industry group, 89 



RECEIPTS, DEDUCTIONS, PROFIT, AND 
INVENTORY 

Of the 922,000 partnerships for 1964, there were 
694,000, or 75.3 percent, with net profit. For these 
successful firms, the statutory net profit was $10.7 bil- 
lion and the gross profit was $27.2 billion. Although 
228,000 partnerships had a statutory net loss of $1.5 
billion, many of them had a gross profit. After subtract- 
ing any gross losses, their remaining gross profit was 
$3.1 billion. 

Gross profit, "business receipts" less "cost of goods 
sold," was defined in the same manner as for sole pro- 
prietorships. 

The legal definition of partnership net profit had the 
following major differences from that for sole proprietor- 
ships: (1) the basis for the computation was "total re- 
ceipts" instead of only "business receipts," (2) deduc- 
tions included payments to owners (partners) for services 
and use of capital, and (3) the partnership deduction for 
depreciation excluded additional first-year depreciation. 

Industry's share of thenetprofitof $10.7billion and the 
net loss of $1.5 billion is shown in chart 3. The three 
industries (services; retail trade; and finance, insur- 
ance, and real estate) in which 67.5 percent of all part- 
nerships were engaged, accounted for $7.5 billion, or 
70.0 percent of the net profit and $954 million, or 64.4 
percent of the net loss. 

59 



60 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Chart 3 - Partnerships 

1964 Industry Distribution of Net Profits 
and Net Losses 

Million of dollars 



Net profits 
Net losses 



4,217 



751 
631 649 ^^H 



Mining 



Transportation, 

communication, 

electric, gas, 

and sanitary 

services 



Wholesale Manufacturing 

trade 



Contract 
construction 




About 75 percent of the profitable partnerships had a 
net profit under $15,000. For 46 percent, or 320,000 
partnerships, the net profit was under $5,000, and for 
slightly over 29 percent, or 206,000 partnerships, the net 
profit was $5,000 under $15,000. At the other extreme, 
63 percent of the amount of net profit, $6.8 billion, oc- 
curred in partnerships with a net profit of $25,000 or 
more each. However, in this latter group, only 95,000, 
or 14 percent of all profitable partnerships were repre- 
sented. 

Other significant data for total receipts, business re- 
ceipts, deductions, gross profit, net profit or net loss, 
and inventory may be obtained from tables 13-15 for 
partnerships in total, as well as for those with net profit 
and with net loss. 

Summary items are presented in table 13 for 109 in- 
dustries--the largest number of groups available--and 
in table 15 cross-classified by size of net profit or net 
loss and by 50 industry groups. Table 14 features more 
detailed items, such as number of partners, major sources 
of income, components of cost of goods sold, and the 
identification of 16 other partnership expenses and de- 
ductions, and gross profit, for the 60 industries. 

COMPENSATION OF EMPLOYEES 

Salaries and wages paid to partnership employees were 
$10.6 billion, or 14.4 percent of business receipts. In 
addition, the annual salary and other guaranteed payments 
to each partner, reported as a deduction on partnership 
information returns, was $1.2 billion, or 1.7 percent of 
business receipts. 



Compensation to partnership employees is presented in 
this report for the first time. Heretofore, this was not 
possible because the cost of labor was combined with 
other expenses for supplies, etc., in the cost of goods 
sold schedule. This new item, "cost of labor," was $4.4 
billion, or 6.0 percent of business receipts. "Salaries 
and wages" to other employees performing functions 
less directly connected with services, trade, or the 
fabrication of a product totaled $6,2 billion, or 8.4 per- 
cent of business receipts. 

Partnerships, like sole proprietorships, showed con- 
siderable industry variation in the percentage of volume 

Table M. —ACTIVE PARTNERSHIPS: COMPENSATION TO EMPLOYEES AS PERCENT 
OF BUSINESS RECEIPTS, BY INDUSTRIAL DIVISION 



Industrial division 



All industrial divisions. 



Agriculture, forestry, and fisheries 

Minltvg 

Contract construction 

Manufacturing 

Transportation, communication, 
electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 



Finance, insurance, and real estate. 
ServiccG 



Business 
receipts 



(Killii 
dotUr 



(1) 



73,252 

4,929 

976 

6,616 

6,543 

1,081 

35,286 
11,718 
23,103 

6,185 
11,609 



Compensation to employees 



(Millit 
dollMri 



(2) 



10,559 

599 

200 

1,825 

1,389 

249 

2,685 

674 

1,970 

844 
2,763 



Percent 

of 

business 

receipts 



(3) 



14.4 

12.2 
20.5 
27.6 
21.2 

23.0 

7.6 
5.8 
8.5 

13.6 
23.8 



Cost of 
labor 



(H.llion 
dotUiii 



(4) 



4,390 

512 

155 

1,740 

1,273 

234 

113 
33 
78 

15 
345 



Salaries 

and 

wages 



(5) 



6,169 

87 
45 
85 
116 

15 

2,572 

641 
1,892 

829 
2,418 



Not shown separately, but included in the appropriate totals, are data for 
the industry classifications "Wholesale and retail trade not allocable" and 
"Nature of business not allocable." 

Amounts are rounded and may not add to totals. 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



61 



of business devoted to employee compensation. However, 
partnership employee compensation usually absorbed a 
larger percentage of business receipts than was the case 
for sole proprietorships. For contract construction, em- 
ployee compensation was over one-fourth of business re- 
ceipts, and for the four industry divisions of mining, 
manufacturing, transportation and public utilities, and 
services, it was over one-fifth of business receipts. 
These statistics are summarized by broad industry di- 
visions in table M and are shown for 61 industry groups 
in table 14. 

Most of the compensation paid to employees was ac- 
counted for by the two deduction items, "cost of labor" 
and "salaries and wages." However, there were excluded 
smaller unknown amounts for other types of services 
necessary to the entire business activity. For example, 
wages to repairmen were included in the deduction for 
"repairs," and payments to salesmen in lieu of salaries, 
were in "other deductions" (see table 14). 



RETIREMENT PLANS 

For 1964, there were 5,572 partnerships with retire- 
ment plans for their employees. The contribution by the 
partnerships to such employee plans was $30.3 million. 
This amount was deducted on the partnership information 
return. Form 1065, in the computation of the 1964 part- 
nership net profit or loss. Table 16 shows these data for 
appropriate industry groups. Over 30 percent of this 
contribution occurred in the service industry. Of this 
total for all types of services, 34 percent related to 
partnerships engaged in accounting, auditing, and book- 
keeping. 

The Self-Employed Individual Tax Retirement Act 
provided that, beginning with 1963, partners, as well as 
sole proprietors, could participate in qualified retire- 
ment plans. However, if a partner owning more than 10 
percent interest in the partnership set up such a retire- 
ment plan for himself, the full-time employees of the 
partnership with 3 or more years of service must also 
have been included in the plan. 

This report does not contain an accurate estimate of 
the 1964 contributions which partners made to their 
own retirement plans. Such a contribution, with certain 
limitations, was allowed as a deduction in the computa- 
tion of each partner's adjusted gross income on his 
individual income tax return, Form 1040. However, it 
was required to be reported on the same line used for 
similar contributions by sole proprietorships (page 2, 
part 111, line 4). 

The total contributed by all individuals for their own 
self-employed retirement plans was $26.4 million^. This 
amount included $19.4 million contributed by those indi- 
viduals meeting the Statistics of Income definition of sole 
proprietors (column 5, table 5). Unfortunately, the 1964 
contribution of partners to their own retirement plans is 
an unknown portion of the $7 million difference. The 
$7 million represented deductions taken not only by part- 
ners, but also by other self-employed individuals, such 
as ministers, certain salesmen, and those with "fractional 
working interest" income from oil. 

Statistics of Income -- 1964, Individual Income Tax Returns, page 4, table E. 



Of the 25,992 sole proprietors with self-employed re- 
tirement plans, there were 3,461 who also had some 
partnership income during the year and contributed $3.4 
million to self-employed retirement plans. However, it is 
not known whether their retirement plans were related 
to their sole proprietorship businessor their partnership 
business. 



ACCOUNTING PRACTICES 

Data for two accounting procedures were assembled 
for partnerships: (1) tax periods used, and (2) whether 
or not the inventory had been verified by a physical 
count. 

Income Tax Years 

The financial statistics for 85 percent of the partner- 
ships represented a 12-month calendar year ended De- 
cember 1964. Most of the partnerships engaged in agri- 
culture, forestry, and fisheries- -94 percent --found a 
calendar year the most suitable to their activities. For 
other industries, the number on a calendar year basis 
ranged from 87 percent for mining to 79 percent for 
wholesale trade. In table 17, the number of partnerships, 
as well as their business receipts and end-of-year in- 
ventory are distributed by annual (both calendar and non- 
calendar) and part-year accounting periods. 

Inventory Verification by Physical Count 

Most of the partnerships which verified inventory by a 
physical count at the end of the income tax year were not 
engaged in farming. Of the $4.6 billion end-of-year in- 
ventory owned by partnerships other than farms, $3.1 
billion or 69 percent was so verified. For each nonfarm 
industry division except mining, 58 or more percent of 
the inventory was verified by physical count. The highest 
proportion of verified inventory, 75 percent, occurred 
in manufacturing. These inventory statistics are sum- 
marized in table 18, along with the number of partner- 
ships which did not change methods of determining 
quantities, costs, or valuation between their opening and 
closing inventories for the year. 



PARTNERS- -NUMBER AND PAYMENTS 

The 922,000 partnerships were owned by 2,705,000 
partners. Seventy-two percent of the partnerships had 
only 2 partners, and of this group nearly 70 percent had 
business receipts under $50,000, while for 6 percent the 
volume of business was $200,000 or more. Eight percent 
of the partnerships had 5 or more partners. Although 
about 70 percent of these partnerships with the greater 
number of partners also had business receipts of under 
$50,000, 13 percent had a business volume of $200,000 
or more (see table 19). 

In 1964, partners realized not only a net profit (less 
loss) of $9.2 billion from the partnerships owned, but 
also payments of $1.2 billion for their services and for 
the use of their capital. Such payments were allowed as a 
deduction in the computation of partnership net profit or 



62 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table N.— ACTIVE PARTNERSHIPS: NITMBER OF BUSINESSES, BUSINESS RECEIPTS AND NET PROFIT FOR ALL PARTNERSHIPS, AND FOR PARTNERSHIPS WITH BALANCE SHEETS 



Industrial division 



Number of businesses 


Business receipts 


Net 


profit (less 


loss) 


All 
partnerships 


Partnerships with 
balance sheets 


All 
partnerships 

(Hiltion 
dollv) 


Partnerships with 
balance sheets 


All 
partnerships 

(MiUi„„ 
dollara) 


Partnerships with 
balance sheets 


Number 


Percent of 

total 


Amount 

dollan) 


Percent of 

total 


Amount 


Percent of 

total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(S) 


(9) 


922,160 


442,854 


48.0 


73,252 


52,760 


72.0 


9,244 


6,008 


65.0 


130,359 
14,432 
y7,298 
40,411 


27,060 

6,669 

24,472 

23,622 


20.8 
46.2 
42.7 
58.5 


4,929 

976 

6,616 

6,543 


2,045 

791 

4,801 

5,509 


41.5 
81.0 
72.6 
84.2 


6U 
23 
681 

608 


127 

I5 

403 

476 


20.8 

59.2 
78.3 


16,437 


6,659 


40.5 


1,081 


712 


65.9 


141 


84 


59.6 


24^,725 

36,098 

208,969 


125,275 
23,849 
99,600 


50.4 
66.1 
47.7 


35,286 
11,718 
23,103 


25,434 
9,651 
15,439 


72.1 

82.4 
66.8 


2,258 

592 

1,636 


1,515 

470 

1,026 


67.1 
79.4 
62.7 


246,407 
166,678 


141,710 
87,017 


57.5 


6,185 
11,609 


4,794 
8,662 


77.5 
74.6 


852 
4,064 


491 
2,916 


57.6 
71.8 



All Industrial divisions. 



Agriciilture, forestiy, and fisheries 

Mlnii^ 

Contract construction 

Manufacturing 

Transportation, coonunication, electric, gas, and sanitaiy 
services 

Wholesale and retail trade. .- 

Wholesale trade 

Retail trade 



Finance, insurance, and real estate. 
Services 



^llet loss exceeds net profit. Percent not applicable. 

NOTE: Not shown separately, but included in the appropriate totals, are data for the industry classifications "Wholesale and retail trade not allocable" and "Nature of business 
not allocable." 
Amounts are rounded and may not add to totals. 



net loss. However, the number of returns on which the 
deduction occurred or the number of partners who re- 
ceived such payments was not obtained for table 19. 



PARTNERSHIPS WITH BALANCE SHEETS-- 
RECEIPTS, TOTAL ASSETS, AND PROFIT 

Balance sheet data were received from 443,000 or 48 
percent of the partnerships. Balance sheet statistics 
are presented in this report every other year.^ Along 

Balance sheet statistics for partnerships were presented in Statistics of 
Income — V . S. Business Tax Returns fur 1963, 1961, and 1959, and in 
Partnership Returns for 1953. 



with the total assets of $54.1 billion, there are also 
presented for partnerships with balance sheets, the 
number, total receipts, business receipts, and net 
profit (See table 20). 

Although balance sheets were providedfor slightly less 
than half of the partnerships, such returns contained 72 
percent of all partnerships business receipts and 65 
percent of the net profit (less loss). As table N shows, 
there was considerable industry variation in the cover- 
age of the returns with balance sheets. However, in 
general, more balance sheets were submitted for the 
partnerships with larger volumes of business, as meas- 
ured by business receipts, than for the smaller part- 
nerships. 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



63 



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64 



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BUSINESS RETURNS/1964 . PARTNERSHIPS 



65 



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to CM «o tn tn CM r 
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en «^ CO c^ 


1,052, 
764, 

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2,711, 

2,129, 

127 

266 

98, 

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55 


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66 

ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Tihle 14.— INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES 



All 
industries 



A^ric,jit,jre, forestry, and fisheries 



Fanns 



crop 
farms 



Fruit, 
tree nut, 

and 
vegetable 

farms 



Livestock 
fanis 



rearms, not 
elsewhere 
classified 



Other 
agricul- 
ture, 
forestry 

and 
fisheries 



Mining 



Contract constructio 



General 
-ontractors 



Special 

trade 

Tcontractors 



T" 



Con- 
tractors 

not 
allocable 



NIMBER OF PAKniEBSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Ntaber of partnerships 

Nuaber of partners 

Partnerships with net profit: 

Nmber of partnerships 

Kiaber of partners 

PARINESSHIPS WllH AND WITHOW NBI PROFIT 

Total receipts 

Business receipts 

Incone from other partnerships, etc.... 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net fans profit 

Net gain, sales other than capital 

assets 

Other Income. '. 

Total deductions 

Cost of goods sold, total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Aanrtizatlon 

Depletion 

Retirement plans, etc 

Net loss from other partnerships , etc . . 

Net fann loss 

Net loss, sales other than capital 

assets 

Other deductions 

Gross profit (less loss ) 

Net profit (less loss) 

PARTHEHSHIPS WITH NET PROFIT 

Total receipts 

Business receipts '. 

IncOBC from other partnerships, etc.... 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net fam profit 

Net gain, sales other than capital 

assets 

Other incoae 

Total deductions 

Cost of goods sold , total 

Inventory, beglnning-of-year 

Purchases 

Cost of labor 

Other costs 

Less; Inventory, end-of-year 

Salaries and wages 

Paynents to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc.. 

Net farm loss 

Net loss, sales other than capital 

assets 

Other deductions 

Cross profit : . . . . 

Net profit 



(1) 



(2) 



(3) 



(i) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



922,160 
2,704,908 



694,12b 

1,939,078 



130,359 
317,743 



93,018 
225,918 



117,813 
287,400 



84,171 

205,359 



35,583 
92,609 



29,128 
75,998 



12,520 
32,440 



8,301 
21,501 



58,338 
136,259 



39,651 
91,513 



U,372 
26,092 



7,091 
16,347 



12,546 
30,343 



8,847 
20,559 



14,432 
99,309 



3,871 I 
60,468 



57,298 
126,930 



48,178 

106,284 



20,255 
46,130 



16,197 
36,913 



36,789 
80,167 



31,757 

68,799 



(nouttnd doIl*r») 



74,822,051 

73,252,175 

66,990 

11,510 

500,162 

270,996 

62,527 
15,742 

88,294 
553,655 

65,577,587 

42,918,074 
4,603,233 

33,561,126 
4,389,812 
5,188,042 
4,824,139 

6,168,572 
1,219,278 
1,467,816 
1,515,467 
1,710,834 

13,614 

137,222 

795,511 

2,445,239 

65,167 

130,879 
30,271 
45,741 
24,408 

23,036 
6,866,458 

30,334,101 
9,244,464 



66,665,948 

65,332,749 

63,375 

8,713 

425,502 

223,029 

51,089 
15,195 

76,433 
469,863 

55,940,589 

38,096,687 
3,926,334 

30,435,181 
3,752,175 
4,156,519 
4,173,522 

5,495,253 
891,683 

1,215,799 
762,694 

1,327,703 

6,458 

101,798 

609,935 

1,646,011 

29,137 

99,940 

27,053 

5,637 

10,460 

10,070 
5,604,271 

27,236,062 
10,725,359 



5,027,854 

4,929,185 

5,319 

729 

12,567 

24,595 

4,911 
2,328 

14,486 
33,734 

4,416,831 

2,848,229 
318,592 

1,112,906 
512,428 

1,202,362 
298,059 

86,605 
40,356 
149,416 
130,257 
132,924 

2,364 

1,704 

187,533 

359,424 

352 

1,248 

541 

1,184 

3,714 

2,515 
468,465 

2,080,956 
611,023 



4,037,501 

3,958,738 

4,908 

659 

10,173 

13,200 

2,672 
2,119 

11,779 
28,253 

3,192,495 

2,085,436 
188,583 
846,122 
377,242 
853,138 
179,649 

66,584 
24,446 
99,322 
73,946 
98,462 

980 
1,322 

142,305 

252,020 

172 

783 

165 

623 

1,006 

837 
344,086 

1,873,302 
845,00'. 



4,105,551 1,244,386 
4,015,312 l, 208, 506 



4,709 

695 I 
11,485 

22,691 

4,898 
1,252 

13,833 
30,676 

3,603,049 

2,266,009 
232,747 
705,190 
443,071 

1,100,128 
265,127 

36,455 
29,641 
141,543 
121,263 

121,233 

1,883 

396 

157,372 

325,569 

220 

1,189 

395 

1,133 

1,634 

2,460 
384,144 

1,749,303 
502,502 



3,258,326 

3,186,752 

4,344 

625 

9,324 

16,650 

2,665 
1,053 

11,290 
25,623 

2,539,832 

1,622,418 
165,672 
502,783 
326,421 
784,969 
157,432 

20,835 
17,430 
92,730 
68,127 
88,842 

758 

642 

125,405 

225,019 

40 

732 
116 
584 
727 

826 
274,601 

1,564,334 



594 

263 

4,052 

10,180 

2,120 
584 

2,829 
15,258 



546,604 
44,361 
111,382 
149,164 
283,167 
41,470 

6,588 

3,363 

60,323 

38,415 

39,266 

286 

269 

73,668 

115,704 

(M 

534 

68 

325 

68 

451 
121,903 

661,902 
231,015 



1,082,905 

1,051,613 

465 

241 

3,726 

8,027 

1,455 

584 

2,473 
14,316 

813,181 

437,248 
28,210 
87,199 
121,874 
227,715 
27,750 

5,755 
7,420 
45,917 
26,721 
32,781 

230 

250 
59,910 
92,972 
(') 

415 
68 

284 



118 
103,063 



614,365 
269,724 



693,262 

685,244 

2,447 

141 

2,615 

3,387 

67 



670 
3,691 

584,536 

355,718 
17,561 
45,329 
154,565 
155,249 
16,986 

8,762 

4,604 

24,341 

17,303 

22,858 

73 
(M 

24,662 
41,381 
(M 



(M 



566 
83,598 



329,526 
113,726 



594,921 

583,589 

2,423 

138 

2,136 

3,001 

(^) 



556 
3,052 

445,759 
278,423 

(M 

36,246 
120,051 
121,100 

(M 

5,130 
3,176 
17,929 
10,975 
17,161 

';) 

(') 

18,920 
31,302 
(') 

(') 
(') 

61 



49 
62,569 



305,165 
149,162 



1,947,490 I 215,413 

1,910,992 

1,530 

287 

4,219 

7,966 

2,335 I 

264 I 

9,469 
10,428 

1,813,797 

1,251,137 
208,362 
499,761 
110,457 
627,001 
194,444 

12,483 
13,270 
52,549 
59,878 
52,103 

1,413 

232 

61,707 

155,191 

103 

572 

62 

606 

1,397 

1,381 
149,713 

659,855 
133,693 



1,417,405 

1,391,670 

1,318 

242 

3,155 

4,760 

1,142 
264 

7,501 
7,354 

1,157,762 

828,614 
124,721 
346,841 
54,293 
412,101 
119,347 

5,348 
4,569 
26,551 
28,735 
X,155 

465 

229 

41,312 

92,857 



(') 



290 



174 
582 



639 
93,111 



563,056 
2 so , ,v./. 



210,570 

138 
(') 
599 
1,158 

375 
404 

865 
1,299 

191,345 

112,550 
12,453 
48,718 
28,885 
34,711 
12,227 

8,622 
2,904 
4,335 
5,167 
7,011 

111 

372 

7,335 

13,293 

(M 
CM 

259 
138 
169 

62 
28,930 

98,020 
24,068 



163,094 

159,880 

138 

0) 

307 

862 

42 
205 

755 
901 

123,130 

78,133 
7,359 
32,502 
20,193 
24,053 
5,979 

4,602 
2,165 
2,333 
1,695 
4,745 

(') 
147 
5,263 
7,888 



(') 



20 
15,858 



922,303 

913,873 

610 

(') 

1,082 

1,904 

(M 
1,076 

653 
3,058 

813,782 

582,220 
35,845 

407,716 
69,357 

102,234 
32,932 

50,150 

10,715 

7,863 

8,994 

11,585 

481 

808 

20,161 

33,855 

132 

(M 
146 
51 
2,030 

55 
84,321 

331,653 
108,521 



779,175 

771,986 

554 

(M 

849 

1,550 



(M 



489 
2,630 

652,663 

453,018 
22,911 

343,334 
50,321 
68,169 
22,217 

45,749 
7,015 
6,592 

5,819 
9,620 

222 

680 
16,900 
27,001 

132 

(') 
49 
39 
279 

(') 
69,485 

308,963 
126,512 



976,134 

1,654 

77 

7,417 

5,128 

14,101 
671 

5,990 
16,349 

1,004,568 

484,314 
6,503 

70,103 
155,222 
251,725 

11,239 

44,780 
14,277 
10,933 
12,841 
27,930 

59 

1,986 

30,575 

79,690 

1,127 

95,126 

434 

2,547 

1,361 

5ol 
196,017 

491,820 
22,953 



802,270 

1,558 

77 

3,730 

4,153 

10,811 
671 

4,510 
3,671 

691,812 

351,676 

7,464 

59,140 

120,301 

174,100 

9,329 

27,076 
7,418 
5,955 
7,215 

22,841 

(') 

1,657 
25,155 
56,589 

1,120 

80,798 

376 

451 

1,197 

57 
102,181 

450,594 
144,649 



6,685,456 

6,616,175 

3,242 

140 

6,311 

29,882 

425 
736 

5,240 
23,305 

6,003,860 

5,025,533 
219,790 
1,717,233 
1,740,209 
1,530,875 
231,474 

85,099 
103,605 
33,085 
37,315 
97,449 

435 

8,052 

72,453 

144,258 

434 

751 
2,622 

552 
1,245 

1,225 
388,634 

1,589,542 
631,596 



5,868,716 

5,815,312 

3,138 

137 

5,072 

21,878 

315 
603 

3,421 
18,790 

5,117,370 

4,325,116 

175,831 

1,530,099 

1,483,379 

1,319,842 

134,035 

70,101 

67,673 

28,449 

25,112 

82,378 

363 

5,886 

63,322 

117,138 

406 

619 

2,507 

391 

856 

398 
326,155 

1,490,196 
751,346 



4,137,443 

4,084,081 

2,714 

126 

4,935 

23,683 

394 
426 

3,728 
17,355 

3,837,400 

3,320,863 

149,592 

881,436 

1,079,559 

1,360,209 

149,943 

51,359 
38,396 
16,242 
26,447 
48,961 

227 

4,021 

43,403 

84,002 

288 

480 

1,014 

474 

689 

413 
200,121 

763,218 
300,043 



3,560,235 

3,521,427 

2,663 

126 

3,745 

15,243 

284 
303 

2,001 
13,443 

3,206,391 

2,802,067 
113,012 
756,809 
897,909 

1,134,364 
110,027 

40,042 
26,158 
13,707 
16,207 
39,770 

184 

2,325 

37,971 

65,156 

260 

385 
946 
328 

637 

345 
159,903 

719,360 

3*^3 . 944 



2,536,323 

2,521,182 

528 

(') 

1,338 

6,132 

(') 



1,446 
5,842 

2,157,398 

1,699,962 

69,565 

832,508 

659,662 

218,981 

80,754 

33,010 
54,961 
16,767 
10,767 
48,331 

208 
4,006 
28,852 
50,000 

145 

254 

1,608 

88 

556 

813 
187,059 

821,220 
379,425 



2,299,764 

2,285,443 

525 

(M 

1,290 

5,568 

(') 
300 

1,354 
5,242 

1,904,421 

1,518,903 

62,583 

761,731 

534,523 

183,793 

73,727 

29,745 
41,344 
14,697 
8,848 
42,979 

179 

3,553 

25,173 

51,771 

145 

227 

1,561 

63 

219 

53 

164,960 

766,540 
395,343 



Footnote at end of table. 



ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



Table 14.— INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 



67 



Manufacturing 



Food and 
kindred 
products 



Apparel 
and other 
fabri- 
cated 
textile 
products 



Lumber and 

wood 

products, 

except 
furniture 



Printing, 
publishing, 
and allied 
industries 



Machinery, 

except 
electric 



Other 
manu- 
factur- 
ing 



Transportation, communication, electric, 
services 



gas, and sanitary 



Transportation 



Motor freight 
transportation 

and warehous- 
ing, terminals 

and related 
services 



Other 
trans- 
portation 



Communica- 
tion, elec- 
tric, gas, 
and sanitary 
services 



tllXEER OF PAiffNERSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships 

Nimiber of partners 

PARTOERSHIPS WITH AND WITHOUT NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships , etc ... . 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital 

assets 

Other income 

Total deductions 

Cost of goods sold , total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Other costs 

Less : Inventory , end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc.. 

Net farm loss 

Net loss, sales other than capital 

assets 

Other deductions 

Gross profit (less loss ) 

Net profit (less loss ) 

PARTNERSHIPS WITH NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships , etc ... . 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital 

assets 

Other income 

Total deductions 

Cost of goods sold, total 

Inventory, beglnning-of-year 

Purchases 

Cost of labor 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships , etc . . 

Net farm loss 

Net loss, sales other than capital 

assets 

Other deductions 

Gross profit 

Net profit 

Footnote at end of table. 



(U) 



(15) 



do) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



«),4U 
100, 521 



32,376 

80,711 



5,963 
15,621 



4,909 
12,751 



2,788 
6,745 



2,367 
5,639 



6,251 
15,279 



5,309 
12,716 



6,290 
15,152 



4,915 
11,874 



4,590 
12,718 



3,794 

10,781 



14,529 
35,006 



11,082 

26,950 



16,437 
41,907 



12,789 
31,936 



U,649 
32,933 



10,643 
25,060 



10,381 
24,289 



8,330 
19,368 



3,268 
8,644 



2,313 
5,692 



(Thouamjd db//«ra> 



6,591,833 

6,542,733 

776 

115 

5,047 

14,276 

1,092 
1,184 

2,664 
23,946 

5,983,556 

4,816,939 

457,403 

3,147,604 

1,273,175 

424,595 

485,843 

115,823 

101,586 

66,876 

31,631 

U3,030 

896 

10,977 

60,991 

140,549 

3,084 

10,323 

3,198 

495 

814 

627 
505,717 

1,725,794 
608,277 



6,061,654 

6,018,885 

693 

41 

4,697 

12,766 

870 
1,149 

2,368 
20,185 

5,412,767 

4,380,628 

402,579 

2,897,173 

1,145,920 

367, 9U 

432,955 

106,812 
80,989 
58,788 
24,645 

102,646 

382 

9,880 

55,487 

124,118 

2,256 

5,128 

3,035 

359 

586 

398 
456,630 

1,638,257 

648,887 



1,928,008 
68 

80 
1,200 
2,410 

11 
452 

364 
5,906 

1,835,720 

1,589,866 
87,712 

1,287,440 
197,097 
99,799 
82,182 

23, 561 
16,467 
11,827 
6,256 
19,713 

102 
2,346 
15,068 
32,223 

126 

96 
741 

81 
329 

312 
116,606 

338,142 
102,779 



1,776,753 

1,767,631 

67 

14 

1,109 

2,143 

11 
417 

299 
5,062 

1,667,098 

1,447,103 
76,914 

1,179,439 
175,135 
91,053 
75,438 

22,008 

13,624 

9,712 

5,071 

17,798 

101 

1,990 

13,627 

28,992 

103 

96 
678 

81 
329 

143 

105,642 

320,528 

109,655 



788,447 

(') 



361 
3U 



(M 



42 
1,572 

738,882 

619,689 
73,933 
325,532 
257,384 
40,051 
77,211 

16,788 
9,618 

10,494 
3,337 

16,111 

173 

755 

2,221 

5,473 

85 

429 

184 



78 
53,447 



168,758 
51,860 



741,590 
(M 

358 
273 



(M 



42 
1,303 

689,630 

580,237 

67,522 

311,445 

234,289 

38,465 

71,484 

16,244 
8,471 
9,294 
2,948 

14,591 

173 

738 

2,041 

4,937 

44 



424 
48 



78 
49,362 



161,353 
53,943 



802,563 

792,618 

444 

(M 

847 

1,970 

96 

114 

759 
5,707 

737,825 

566,287 
68,048 
303,762 
166,971 
99,859 
72,353 

10,348 
11,691 
4,325 
5,929 
16,903 

413 

895 

18,983 

29,518 

1,180 

8,256 
151 
(M 
428 

77 



226,331 

64,738 



676,924 

669,240 
444 



723 
1,713 



(M 



724 
3,960 

604,174 

465,658 

52,283 

260,400 

U9,222 

69,706 

55,953 

8,282 
7,552 
3,858 
4,630 
14,324 

54 

711 

16,960 

24,433 

1,078 

3,079 
132 
(') 
200 

62 
53,160 

203,582 

72,750 



461,256 
41 

252 

1,706 

670 
19 

400 
1,286 

390,549 

276,578 
17,897 
116,561 
118,852 
41,984 
18,716 

10,972 

14,624 

9,266 

2,240 

9,560 

67 

1,018 

3,279 

12,709 

492 

(M 

628 
(M 
(') 

56 
49,049 

184,678 
75,081 



421,452 

417,875 
15 

248 
1,171 

631 
19 

394 
1,099 

341,602 

245,519 

16,420 

106,327 

103,116 

36,627 

16,971 

9,248 
10,278 
8,124 
1,933 
8,120 

847 

2,909 

11,050 

54 

(M 

599 
(M 
(M 

20 
42,882 

172,356 

79,850 



499,992 
89 

404 
1,690 

20 
114 

392 

2,201 

421,565 

315,457 
35,094 
161,273 
126,411 
34,516 
41,837 

11,105 

14,316 

5,989 

2,079 

9,530 

72 

1,093 

3,643 

15,445 

372 

53 
129 
(') 



(M 

41,771 

184,535 

83,337 



476,331 
33 

401 
1,517 

20 
114 

244 
2,115 

394,544 

297,171 
31,970 
153,550 
118,991 
31,547 
33,887 

10,679 

11,618 

5,522 

1,838 

9,051 

(M 
1,036 
3,244 

13,932 

870 

53 
129 



(') 



(') 
39,379 



179,160 
86,231 



2,089,497 

2,072,412 

132 

27 

1,983 

6,187 

290 
485 

707 
7,274 

1,859,015 

1,449,062 
174,724 
953,036 
406,460 
108,386 
193,544 

43,049 
34,870 
24,975 
11,790 
41,213 

69 

4,370 

17,797 

45,181 

329 

1,916 

1,120 

220 

50 

100 
182,404 

623,350 
230,482 



1,962,177 

1,946,218 

U2 

27 

1,858 

5,949 

197 
485 

665 
6,546 

1,715,719 

1,344,940 
157,470 
886,012 
375,167 
100,513 
174,222 

40,351 
29,446 
22,278 
8,225 
38,762 

35 

4,558 

16,706 

40,774 

107 

1,898 

1,073 

220 

50 

91 
166,205 

601,278 
246,458 



1,093,282 

1,081,117 

293 

17 

537 

2,972 

44 
159 

1,135 
7,008 

951,980 

590,668 
9,367 
179,242 
233,675 
177,723 
9,339 

14,718 
26,693 
18,067 
11,116 
39,615 

494 

2,060 

41,707 

71,330 

841 

202 
1,013 
(M 
274 

204 
132,971 

490,449 
141,302 



937,494 

928,009 

293 

17 

506 

2,622 

44 



1,028 
4,816 

779,846 

484,077 
8,326 
131,685 
202,703 
149,148 
7,785 

12,915 
19,916 
15,161 
7,799 
33,669 

332 

1,355 

35,224 

57,007 

814 

202 

825 



31 
110,195 



443,932 

157,648 



923,201 

912,441 

293 

17 

340 

2,816 

44 
159 

965 

6,126 

813,422 

510,307 
6,502 
154,631 
197,921 
159,105 
7,352 

10,371 
21,393 
15,493 
9,280 
34,862 

485 

1,543 

37,616 

60,706 

351 

(M 
1,003 
(M 
232 

204 
103,565 

401, 6X 
109,779 



791,546 

783,185 

293 

17 

311 

2,505 

44 



862 
4,270 

667,516 

418,177 
5,657 
112,603 
173,116 
132,794 
5,993 

9,047 
16,359 
13,203 

6,469 
29,679 

332 

1,008 

31,815 

48,751 

348 



0) 



81 
91,131 



365,008 

124,130 



689,913 

681,746 

293 

17 

251 

2,712 



772 


193 


3,953 


2,173 


608,929 


204,493 


368,392 


142,415 


4,884 


1,618 


112,302 


42,329 


158,144 


39,777 


98,071 


61,034 


5,009 


2,343 


6,409 


3,962 


15,752 


5,141 


12,333 


3,160 


6,841 


2,439 


30,818 


4,044 


405 


80 


981 


562 


30,853 


6,763 


47,649 


13,057 


313 


38 



(M 



172 
85,982 



313,354 
80,934 



601,872 

595,736 

293 

17 

239 

2,404 

44 
125 

677 
2,337 

513,879 

310,643 
4,234 
93,111 
U6,745 
81,099 
4,545 

5,870 
12,472 
10,868 

5,426 
25,079 

325 

828 

26,281 

40,058 

312 



(M 



50 
73,825 



285,093 
87,993 



233,233 
230,695 



89 
104 



(M 



32 

22,583 



83,280 
28,795 



189,774 
187,449 



72 
101 



185 
1,933 

153,537 

107,534 

1,423 

19,492 

36,371 

51,695 

1,447 

3,177 
3,887 
2,340 
1,043 
3,600 

(') 

180 

5,534 

8,703 

36 



31 
17,355 



79,915 
36,137 



(25) 



2,788 
8,974 



2,145 
5,876 



170,081 
168,676 



197 
156 



170 
882 

138,558 

79,351 
2,365 
24,611 
35,754 
18,513 
1,987 

4,347 
4,800 
2,574 
1,836 
4,753 

517 

4,091 

10,624 

490 

198 
10 



83,315 
31,523 



145,348 
144,324 



195 

117 



166 
546 

112,330 

65,900 
2,669 
19,082 
29,587 
16,354 
1,792 

3,868 
3,557 
1,953 
1,330 
3,990 



347 
3,409 
8,246 

466 

198 
10 



78,924 
33,518 



ACTIVE PARTNERSHIPS 



HIMBER OF PARINERSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Nimber of partnerships 

NuDber of partners 

Partnerships with net profit: 

Number of partnerships 

Number of partners 



PARniERSHIPS VITH AUD VaXHOUT NET PROFIT 



Total receipts. 



Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Total deductions- 



Cost of goods sold, total 

Inventory, beginning -of -year - . 

Purchases 

Cost of labor 

Other costs 

Less: Inventory, end-of-year. 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 



Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc 

Net farm lose 

Net loss, sales other than capital assets- 
Other deductions 



Gross profit (less loss). 
Net profit (leas loss)... 



. PARTNERSHIPS WITH NET PROFIT 
Total receipts 



Business receipts 

Inoome from other partnerships, 

Nonqualif^ii^ dividends 

Interest 

Renta 



Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other incaae 



Total deductions. 



Cost of goods sold, total 

Inventory, beginning-of-year.. 

Purchases 

Cost of labor 

Other costa 

L>e88: Inventory, end-of-year. 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 



Casualty losses. 

Bad debts 

Repairs 

Depreciation. . . . 
Amortization... . 



Depletion 

Retirement plans , etc 

Net loss fixjm other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table 14.— INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 



wholesale and retail trade 



(26) 



Royalties 

Net farm profit 

Net gain, sales other than capital assets* 
Other income 



Oroso profit 7,832,229 1,988,749 

Wet profit 2,>in.l>5 ii31,390 



248,725 
561,654 



202,550 
457,608 



Wholesale trade 



(27) 



36,093 
87,947 



30,007 
73,312 



Groceries 

and 

related 

products 



C28) 



5,615 

14,172 



4,655 

11,543 



Farm 
products — 

raw 
materials 



(29) 



4,258 
10,709 



3,077 
7,801 



Other 

wholesale 

trade 



(30) 



26,225 
63,066 



22,275 

53,9o8 



Retail trade 



(31) 



208,969 
464,478 



169,810 

377,336 



Building materials, hardware, and farm 
equipment 



(32) 



15,467 
35,527 



12,651 

23,904 



Building 

materials 

dealers 



(33) 



5,856 
13,876 



4,637 
10,864 



Hardware 
stores 



(34) 



5,968 
13,265 



5,022 

11,133 



Farm 
equipnent 

dealers 



General 
nerchandise 

stores 



(35) 



3,643 
8,386 



2,992 

c,907 



flhouavid dailafj 



35,664,624 

35,286,159 

8,361 

1,602 

33,271 

90,787 

2,108 

7,832 

9,311 

225,193 

33,407,016 

26,811,708 

3,402,531 

26,030,506 

112,963 

823,392 

3,557,684 

2,571,634 
409,085 
493,721 

126,088 
470,275 

3,571 
64,180 
137,690 
363,001 

2,123 

2,429 
3,986 
2,168 
5,211 
3,381 
1,936,765 

8,474,451 
2,257,608 



32,584,609 

32,240,257 
7,888 
1,543 
30,871 
82,528 

1,593 

7,735 

8,106 

204,083 

30,173,454 

24,408,028 

2,988,917 

23,796,371 

98,242 

706,006 

3,181,508 

2,293,639 
310,143 
429,055 
103,981 
421,698 

2,544 

51,667 

118,135 

314,366 

1,770 

1,826 
3,627 
881 
4,001 
1,923 
1,706,170 



11,837,339 

11,718,204 

3,171 

100 

8,880 

24, 580 

696 

3,745 

2,510 

75,453 

11,245,118 

9,604,014 
869,730 

9,270,365 

32,662 

342,036 

910,779 

640,964 
95,561 
74,824 
38,032 

109,622 

616 
20,727 
35,886 
89,788 

462 

829 
1,714 
1,551 
3,232 

836 
526,460 

2,114,190 
592,221 



10,944,669 

10,836,095 

3,122 

99 

3,158 

22,578 

222 

3,698 
2,297 
68,400 

10,313,279 

8,847,346 
765,950 

8,581,614 
28,490 
294,800 
823,508 

588,051 
75,529 
66,163 
31,012 

100,748 

470 
16,276 
30,115 
78,780 

419 

530 
1,610 

515 
2,682 

677 
472,356 



2,686,627 

2,660,628 

1,007 

22 

608 

8,257 

301 

146 

230 

15,428 

2,591,364 

2,271,952 

105,136 

2,187,631 

8,902 

72,762 

102,479 

137,179 
18,824 
12,149 
4,602 
15,181 

169 

2,879 

9,681 

18,395 

127 

(M 

392 

36 

1,434 

195 

98,168 

388,676 
95,263 



2,486,373 

2,461,997 

984 

22 

504 

7,864 

30 

143 

211 

14,618 

2,385,333 

2,108,808 
91,974 

2,042,370 
7,673 
61,322 
95,031 

121,981 

12,607 

11,051 

3,958 

13,092 

167 
2,233 
7,135 
15,621 

126 

(') 

373 

35 

1,387 

163 

86,595 

353,189 

101,040 



2,505,093 

2,483,949 

462 

12 

1,719 

2,766 

225 

2,739 

830 

12,391 

2,458,956 

2,271,966 

164,116 

2,177,752 

2,735 

98,515 

171,202 

56,797 
9,501 
9,134 

11,114 

7,819 

72 
3,402 

6,266 

15,132 

29 

25 

74 

964 

1,468 

425 

64,768 

211,983 
46,137 



2,161,027 

2,143,356 

439 

12 

1,378 

2,533 

48 

2,715 

703 

9,843 

2,101,822 

1,951,188 

131,630 

1,887,937 

2,261 

75,026 

145,666 

49,312 
7,647 
7,050 
8,214 
6,566 

57 

1,278 

5,201 

11,270 

29 

12 
13 
304 
966 
362 
52,348 

192,168 

59.205 



6,645,619 

6,573,627 

1,702 

66 

6,553 

13,557 

170 

360 

1,450 

47,634 

6,194,798 

5,060,096 
600,478 

4,904,932 
20,975 
170,759 
637,093 

446,983 
67,236 
53,541 
22,316 

86,622 

375 
14,446 
19,939 

56,261 
306 

803 
1,248 
551 
330 
216 
363,524 

1,513,531 
450,821 



6,297,269 

6,230,742 

1,699 

65 

6,276 

12,181 

144 

840 

1,383 

43,939 

5,826,124 
4,737,350 
542,346 
4,651,307 
18,556 
157,952 
582,811 

416,758 
55,275 
48,062 
18,840 
81,090 

246 
12,765 
17,779 
51,889 

264 

517 
1,219 
176 
329 
152 
333,413 

1,443,392 

471,145 



23,356,444 

23,102,573 
4,813 

1,501 
23,983 
64,640 

1,407 

3,976 

6,119 

147,432 

21,719,987 

16,860,622 
2,482,896 
16,426,148 
78,187 
466,942 
2,593,551 

1,891,843 

303,375 

414,152 

86,044 

352,022 

2,949 

41,981 

99,699 

267,438 

1,659 

1,599 
2,247 
509 
1,937 
2,538 
1,384,373 

6,241,951 
1,636,457 



21,219,968 

20,983,209 

4,744 

1,443 

22,350 

58,829 

1,366 

3,926 

5,181 

133,920 

19,473,211 

15,248,990 

2,182,509 

14,911,782 

67,776 

400,998 

2,314,075 

1,674,536 

231,571 

358,826 

71,846 

313,393 

2,071 

34,278 

86,441 

231,044 

1,351 

1,295 
2,005 
258 
1,277 
1,239 
1,212,790 

5,739,219 

1.746,757 



2,246,943 

2,210,014 

103 

171 

4,613 

7,101 

263 

1,436 

718 

22,524 

2,099,485 

1,670,526 

482,128 

1,644,136 

13,334 

39,401 
508,473 

173,048 
35,279 
19,026 
10,317 
32,143 

315 

6,917 

7,046 

25,105 

63 

192 
236 
29 

171 

251 

118,821 

539,488 
147,458 



2,041,652 

2,008,218 

101 

171 

4,358 

6,182 

256 

1,422 

555 

20,389 

1,882,696 

1,510,489 

418,240 

1.500,927 

12,344 

33,004 

454,026 

152,890 
25,946 
16,552 
8,881 
28,653 

70 

5,525 

6,126 

22,251 

63 

174 
205 
25 
133 
241 
104,472 

497,729 

158. 95r, 



863,734 

846,832 

21 

54 

2,555 

3,759 

227 

109 

265 

9,912 

801,371 

613,167 
136,233 
600,868 
3,523 
13,637 
146,099 

82,200 

12,761 

5,158 

4,641 

13,564 

43 
3,774 
3,606 
11,362 

24 

191 

140 

22 

54 



233,665 
62,363 



732,546 



54 
2,491 
3,449 

220 

99 

252 

9,175 

715,508 

553,156 
117,650 
544,166 
7,992 
12,829 
129,481 

72,635 
9,251 
4,520 
4,041 

11,771 

43 
2,624 
3,189 

10,217 
24 

173 

109 

22 

21 

13 

43,649 

213,631 

67.038 



579,065 

572,163 

46 

106 

827 

2,531 

18 

70 

147 

3,157 

528,406 

398,645 
150,830 
388,167 
1,048 
8,928 
150,328 

47,058 
14,001 
10,509 
2,466 
11,094 

263 

1,547 

1,289 

6,991 

38 



21 
(M 

37 
(') 
34,441 

173,518 
50,659 



529,087 

522,376 

46 

106 

765 

2,049 

18 

70 

141 

3,016 

474,894 

362,353 
135,882 
357,003 
1,047 
6,755 
138,339 

41,395 

10,329 

9,329 

2,095 

10,078 

18 
1,455 

1,115 

6,094 

38 



21 
(') 

37 
(M 
30,535 

160,523 
54.193 



804,144 
791,019 

36 



1,231 

811 

13 

1,257 

306 

9,455 

769,708 

658,714 
195,065 
655,101 
3,753 
16,836 
212,046 

43,790 
8,517 
3,359 
3,210 
7,485 

(^) 
1,596 
2,151 

6,752 
(M 

(M 

75 
(M 

80 

236 

33,730 

132,305 
34,436 



718,555 

36 

11 

1,102 

634 

IS 

1,253 

162 

8,198 

692,294 

594,930 
164,708 
599,753 
3,305 
13,420 
186,206 

38,810 
6,366 
2,703 
2,745 
6,804 

(M 
1,446 
1,822 
5,940 

(») 

(M 

75 
(') 

75 

227 

30,283 

123,575 

37,725 



(36) 



10,716 
24,635 



3,511 
19,839 



1,125,193 

1,110,690 

213 

18 

1,838 

2,968 

147 
1,107 

331 
7,876 



802,491 
198,704 
797,806 
860 
13,358 
208,237 

85,905 
14,456 
19,641 
4,450 
16,964 

267 
2,014 
4,100 
17,826 

102 

26 
122 

(M 

541 

452 

73,638 

308,199 
82,191 



1,052,050 

1,038,353 

218 

18 

1,785 

2,896 

147 
1,075 

302 
7,256 

964,300 

748,373 

181,482 

747,665 

855 

11,408 

193,037 

79,466 

12,287 

17,975 

3,686 

15,519 

137 

1,650 

3,504 

14,531 

60 

26 
121 
(') 
84 
102 
66,772 

289,980 

87,750 



Footnote- Qt end of tat . 



ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table 14.— INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Food stores 



Grocery 
stores, meat 

and fish 
markets, end 
fruit and 
vegetable 
markets 



Other 

food 

stores 



Automotive dealers and gasoline service stations 



Automobile 

and truck 

dealers 



Gasoline 
service 
stations 



Tire, battery, 

and accessory 
dealers, and 
automotive 
dealers, not 
elsewhere 
classified 



Apparel 

and 

accessory 

stores 



Furniture, 

home 

furnishings 

and 

equipment 

stores 



Eating and 

drinking 

places 



NUMBER OF PARTNERSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships . . . . ; 

Number of partners 

PARTNERSHIPS WITO AND WITHOUT NET PROFIT 
Total receipts 

Business receipts 

Income from other partnerships , etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets... 
Other income 

Total deductions 

Cost of goods sold, total 

Inventory , beg inning -of -year 

Purchases 

Cost of labor 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

PayiDents to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets 

Other deductions 

Gross profit (less loss) 

Net profit (less loss ) 

PARTNERSHIPS WITH NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets.... 
Other income 

Total deductions 

Cost of goods sold, total 

Inventory, beg inning -of -year 

Purchases 

Cost of labor 

Other costs 

Less : Inventoiy , end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc , 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets.... 
Other deductions 

Gross profit 

Net profit 

Footnote at end of table. 



(37) 



(38) 



(39) 



(■40) 



(il) 



(42) 



(43) 



(44) 



(45) 



34,780 
77,203 



29,260 

64,796 



5,366,724 

5,333,427 
2,414 

656 
1,834 
12,633 

68 

554 

725 

14,213 



5,1 



J8,858 



4,263,729 

267,981 

4,225,843 

5,476 

42,171 

277,742 

327,682 
45,445 
62,512 
11,180 
62,702 

440 
3,345 

19,367 

51,328 

443 

31 

417 

64 

351 

282 

239,540 

1,069,698 
277,866 



4,823,654 

4,793,522 
2,391 

793 

1,725 

11,480 

68 

550 

394 

12,726 

4,530,157 

3,823,430 

228,966 

3,791,289 

4,526 

38,074 

239,425 

286,059 

31,574 

53,027 

9,104 

55,405 

418 
2,431 
16,497 
44,364 

399 

26 
331 

42 

269 

133 

206,648 

970,092 



30,053 
66,616 



25,452 

56,196 



4,727 
10,587 



39,965 
85,996 



32,447 

70,011 



9,742 
21,479 



7,466 
16,670 



24,036 
50,634 



20,168 
42,540 



6,187 
13,883 



4,813 
10,801 



13,458 

30,609 



11,644 
26,348 



13,379 
29,943 



10,506 
23,740 



(ThouM^d datlmra} 



5,049,148 

5,017,299 
2,414 

856 

1,779 

11,857 

68 

553 

549 

13,773 

4,803,728 

4,089,634 

258,609 

4,063,039 

2,821 

33,412 

268,247 

276,037 
38,492 
51,474 
10,172 
56,635 

404 

3,291 

16,925 

44,096 

422 

(M 

366 

64 

339 

256 

215,103 

927,665 
245,420 



4,544,704 

4,515,688 

2,391 

798 

1,692 

10,770 

68 
549 

376 
12,372 

4,285,484 

3,673,464 

220,967 

3,650,946 

2,655 

30,222 

231,326 

240,912 

26,497 

43,198 

8,338 

50,132 

384 
2,388 
14,412 
38,562 

378 

(^) 
313 
42 
257 

130 
186,074 

842,224 
259,220 



317,576 

316,128 



55 
776 



(') 



176 
440 

285,130 

174,095 
9,372 

162,804 
2,655 
8,759 
9,495 

51,645 
6,953 

11,038 
1,008 
6,067 

36 

54 

2,442 

7,232 

(M 

23 

51 



24,437 



142,033 
32,446 



278,950 
277,834 



(M 



(') 
18 
354 

244,573 

149,966 
7,999 

140,343 
1,871 
7,852 
8,099 

45,147 

5,077 

9,829 

766 

5,273 

34 

43 

2,085 

5,802 

(1) 

23 

18 

12 

20,574 

127,868 
34,277 



5,923,067 

5,857,213 

123 

25 

5,904 

8,960 

51 

345 

1,606 

38,840 

5,631,544 

4,731,850 
439,430 

4,504,850 

28,595 

220,929 

452,054 

332,273 
64,481 
76,477 
20,908 
59,801 

326 

12,401 

17,710 

37,721 

115 

26 
309 
150 
277 
221 
276,498 

1,135,363 
291,523 



5,409,724 

5,358,524 
122 
25 

5,373 
8,271 

51 
345 

1,400 
35,613 

5,099,544 

4,302,544 

383,580 

4,104,741 

27,038 

197,763 

410,578 

299,555 
50,174 
68,503 
17,520 
54,458 

297 

9,836 

15,459 

33,803 

99 

25 
309 
140 
223 

125 
246,373 

1,055,980 
310,180 



3,122,415 

3,084,968 

23 

21 

4,567 

3,798 

29 

106 

568 

28,235 

3,026,599 

2,644,084 
271,991 

2,457,419 

25,311 

165,802 

276,439 

140,330 
26,846 
19,401 
13,496 
19,074 

152 

6,704 

10,569 

12,543 

52 

26 
276 
149 
121 

63 
132,613 

440,884 
95,816 



2,857,643 

2,823,334 

22 

21 

4,270 

3,473 

29 

106 

500 

25,888 

2,754,593 

2,415,121 
238,092 

2,252,590 

23,830 

146,919 

246,310 

126,885 
21,667 
17,041 
11,517 
17,004 

128 

5,135 

9,213 

11,438 

47 

26 

276 

139 

67 

63 

113,825 

408,213 
103,050 



2,161,002 

2,149,777 
90 
(M 

352 
4,103 

22 

236 

724 

5,696 

2,014,659 

1,647,664 
74,943 

1,612,284 

2,423 

36,937 

78,923 

134,042 
23,470 
47,297 
3,613 
32,352 

153 

3,519 

4,386 

17,254 

44 

17 

(M 

131 

152 

100,564 

502,113 
146,343 



1,972,799 

1,962,048 
90 
(M 

346 
3,869 

22 

236 

642 

5,544 

1,819,117 

1,494,725 
67,280 

1,452,396 

2,297 

34,760 

72,008 

119,504 

16,288 

42,974 

2,933 

29,853 

150 

2,812 

4,006 

15,383 

33 



17 
(1) 
131 

56 
90,251 

4o7,323 

153,682 



639,650 

632,468 

(M 

(M 

885 

1,059 

(M 

314 
4,909 

590,286 

440,102 
92,496 

435,147 

961 

18,190 

106,692 

57,901 
14,165 
9,779 
3,799 
8,375 

21 
2,178 
2,655 
7,924 

(M 

16 
25 

(M 

43,321 

192,366 
49,364 



579,282 

573,142 

(') 

(M 

757 

929 

(M 

258 
4,181 

525,834 

392,698 
78,208 

389,755 

911 

16,084 

92,250 

53,156 
12,219 
8,588 
3,070 
7,601 

19 
1,889 
2,240 
6,982 
(^) 

16 

25 
(') 
37,295 

180,444 
53,448 



1,402,550 

1,383,608 

52 

27 

1,274 

4,183 

(') 

187 
13,217 

1,276,302 

916,484 
334,281 
901,357 
4,877 
21,641 
345,672 

136,026 

23,798 

50,558 

5,525 

20,652 

137 
2,545 
3,734 

12,730 
83 

54 

(') 

113 

17 

103,835 

467,124 
126,248 



1,316,448 

1,298,237 

52 

27 

1,232 

3,961 

135 
12,802 

1,184,293 

854,772 
306,530 
845,117 
4,689 
18,793 
320,357 

125,618 
19,769 
46,200 
5,037 
19,163 

111 

2,208 

3,519 

11,942 

81 

48 

(M 

113 

17 

95,694 

443,465 
132,155 



1,410,259 

1,385,478 

96 

136 

3,794 

5,828 

536 
(M 

206 
14,093 

1,274,782 

902,923 
218,121 
883,685 
7,329 
24,404 
230,616 

134,589 

27,107 

31,065 

7,009 

21,773 

70 
6,948 
4,339 
15,824 

35 

25 

297 



122,512 



482,555 

135,487 



1,287,408 

1,254,684 

65 

136 

3,745 

5,208 

636 
(') 

204 
12,727 

1,142,524 

818,490 
192,252 
802,635 
5,332 
20,223 
201,962 

121,127 

19,351 

26,326 

5,068 

19,499 

51 

6,000 

3,895 

14,355 

32 

25 
212 

92 

66 

106,934 

446,194 
144,884 



(45) 



40,382 
90,337 



32,564 

72,606 



2,345,830 

2,313,457 
413 

(') 
571 

12,659 

236 

68 

1,391 

17,028 

2,096,937 

1,151,782 
50,028 

1,107,511 

7,695 

37,085 

50,537 

417,308 
33,282 
82,798 
14,588 
75,972 

467 

1,289 

27,127 

59,169 

548 

43 

612 
213 

879 
230,853 

1,161,675 
248,893 



2,077,537 

2,048,444 
412 

(M 
549 

11,514 

202 

68 

1,262 

15,079 

1,807,011 

1,010,464 
43,016 
977,185 
3,880 
29,429 
43,046 

357,342 
23,849 
68,400 
11,783 
65,646 

448 

1,007 

23,094 

48,546 

385 

43 

598 

33 

(M 

385 

194,931 

1,037,980 
270,526 



70 

ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table 14.— INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Drug 
stores 
and 
proprie- 
tary 
stores 



Liquor 
stores 



Other 
retail 
trade 



Wholesale 
and retail 
trade not 
allocable 



Finance, insurance, and real estate 



Insurance 
agents , 
brokers, 

and 
service 



Real estate 



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



Other 

real 

estate 



Hotels, 
rooming 
houses , 
cajnps, and 
other 
lodging 



NUiBER OF PARTNEBEHIPS AND PARTlffiRS 

Partnerships vlth and without net profit: 

Number of partnerships 

Htmber of partners 

Partnerships with net profit: 

NiaQber of partnerships 

Number of partners 

PARTNERSHIPS WITH AND WITHOUT NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc 

HonqualifVing dividends 

Interest 

Rents 

Royalties 

Net f aim profit 

Net gain, sales other than capital assets. 
Other income 

Total deductions 

Cost of goods sold, total 

Inventory, beginning-of-year 

Purchases ■ . 

Cost of labor 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc.... 

Net farm loss 

Net loss, sales other than capital assets 
Other deductions 

Gross profit (less loss) 

Net profit (less loss) 

PARINERSHIPS WITH NET PROnT 

Total receipts 

Business receipts 

Income frctn other partnerships , etc 

Nonlualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets 
Other income 

Total deductions 

Cost of good sold, total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc.... 

Net farm loss 

Net loss, sales other than capital assets 
Other deductions 

Gross profit 

Net profit 



(■47) 



(■48) 



(19) 



(50) 



(51) 



(52) 



(53) 



(51) 



(55) 



(56) 



(57) 



7,037 
15,930 



6,225 

13,955 



1,0U,630 

1,005,793 

66 

56 

205 

1,546 



222 
5,742 

910,274 

665,741 
173,408 
667,297 
115 
6,579 
181,658 

108,565 

24,380 

23,030 

2,110 

17,566 

{') 
1,372 
2,733 

10,970 
128 



(M 
(') 



37 
53,057 



340,052 
103,356 



938,703 

931,339 

66 

56 

200 

1,520 



222 
1,300 



613,225 
157,683 
618,595 
87 
4,088 
167,228 

98,170 
19,874 
20,811 
1,903 
16,038 

(') 
1,285 
2,521 
9,946 
124 

(') 



28 
48,406 



318,114 

106,312 



5,468 
11,971 



4,628 
10,063 



28,317 
62,327 



21,374 
47,024 



3,658 
9,229 



2,733 
6,960 



246,407 
1,017,304 



159,966 
625,191 



48,595 
348,609 



32,427 
211,438 



13,212 
34,174 



11,897 
30,117 



184,600 
634,521 



115,642 
383,636 



144,160 
439,154 



89,296 
299,119 



40,440 
145,367 



26,346 
84,517 



166,678 
434,409 



135,465 

347,844 



(Thoumtnd Attarm) 



687,122 

681,100 
462 
(M 

317 
2,925 



(M 

2,279 

630,006 

533,295 
74,475 
529,345 
75 
4,628 
75,228 

29,185 
7,990 

10,752 
1,994 

12,924 

96 

406 

2,239 

6,344 

28 



(') 

77 
(') 
24,160 

147,805 
57,116 



635,207 

629,342 
462 
(') 

317 
2,892 



(M 
2,157 

576,814 

491,832 

65,676 

439,122 

71 

4,512 

67,549 

25,816 
6,092 
9,285 
1,751 

11,480 

95 

331 

2,077 

6,073 

27 



(') 

77 
(') 
21,813 

137,510 
58,393 



1,835,116 

1,811,793 

866 

196 

3,633 

5,837 

(M 
454 
703 

11,620 

1,668,797 

1,221,801 

244,340 

1,164,313 

9,731 

56,746 

253,334 

147,262 

31,657 

38,293 

7,963 

31,525 

795 
4,744 
11,304 
29,921 

114 

1,256 

148 

(M 

308 

324 

141,359 

589,992 

166,319 



1,637,585 

1,617,546 

855 

196 

3,065 

4,905 

(M 
464 
679 
9,871 

1,453,481 

1,075,371 

205,074 

1,034,506 

8,954 

43,704 

216,867 

128,493 
22,655 
31,647 
6,113 
27,532 

412 

3,955 

9,749 

25,232 

81 

975 
139 
(') 
279 
141 
120,697 

542,175 

184,104 



470,841 

465,382 
377 
(M 

408 
1,567 

(M 
111 
682 
2,308 

441,911 

347,072 
49,905 

333,993 
2,114 
14,414 
53,354 

38,827 
5,149 
4,745 
2,012 
8,631 

(M 
1,472 
2,105 
5,775 

(M 

'!' 
(M 
108 
42 
(') 
25,932 

118,310 
28,930 



419,972 
415,953 

<;' 

(') 
363 

1,121 

(M 
111 
628 
1,768 

386,964 

3U,692 

40,458 

302,975 

1,976 

10,208 

43,925 

31,052 

3,043 

4,066 

1,123 

7,557 

(M 
1,113 
1,579 
4,542 

(') 
(M 
108 
42 
(') 
21,024 

104,261 

33,003 



6,935,414 

6,185,466 

24,268 

3,633 

423,100 

50,277 

37,948 

2,369 

39,537 

163,811 



720,803 
74,892 

482,473 
15,032 

255,585 

107,179 

828,702 
173,629 
174,687 
1,056,594 
592,368 

2,555 
29,366 
168,639 
891,598 

9,077 

20,350 
8,713 
34,996 
10,718 
10,193 
1,350,225 

5,464,663 
352,201 



5,417,299 

4,780,057 

23,256 

6,142 

360,049 

40,280 

33,135 

2,321 

36,544 

135,515 

3,874,607 
632,995 

61,054 
450,662 

14,495 
184,149 

77,365 

686,897 
126,475 
122,386 
452,257 
364,037 

1,006 

17,908 

97,061 

439,183 

3,458 

10,291 
6,303 
2,120 
1,974 
4,798 
904,958 

4,147,062 
1,542,692 



2,226,355 

1,697,221 

18,373 

8,332 

352,829 

16,674 

31,507 

291 

13,611 

87,512 

1,839,700 

432,629 
5,921 

337,394 

2,503 

93,666 

6,860 

493,330 
97,183 
52,081 

233,004 
59,756 

409 
15,073 

5,629 
23,310 

1,937 

19,370 
7,558 

15,694 

1,101 

3,657 

376,969 

1,264,592 

386,655 



2,005,649 

1,543,244 

18,067 

5,875 

304,633 

13,123 

27,120 

283 

12,871 

80,433 

1,484,458 

384,979 
5,886 

321,519 

2,503 

51,825 

6,860 

442,218 
75,190 
44,456 

130,673 
45,977 

134 
9,887 
4,364 
17,308 
1,221 

9,443 
6,054 
1,307 
494 
2,688 
308,065 

1,158,265 

521,191 



728,434 

717,054 

482 

(') 

3,460 

1,639 

152 
253 

112 
5,204 

528,105 
168,383 
(') 

78,753 

6,722 

32,911 

(') 

115,718 

34,213 

17,549 

3,286 

8,321 

(M 
5,792 
1,103 
7,806 
681 

(') 

520 

2,629 

66 

102 

161,895 

548,671 
200,329 



680,265 

670,606 

482 

(M 

3,443 

1,642 

152 
253 

111 
3,548 

472,296 

154,114 

(') 

73,824 

5,722 

73,576 

(M 

108,693 

26,404 

16,192 

3,090 

7,898 

(') 
5,497 
1,013 
7,208 
463 

(M 

414 

(') 

66 

102 

141,098 

516,492 
207,969 



3,980,625 

3,771,191 

5,408 

278 

65,811 

31,914 

6,289 

1,825 

25,814 

71,095 



119,791 

68,959 

66,321 

5,802 

79,003 

100,299 

219,554 
42,233 
105,057 
820,304 
524,291 

2,133 

7,501 

161,907 

860,482 

6,459 

952 

635 

16,673 

9,551 

6,424 

811,361 

3,651,400 
265,217 



731,385 

565,207 

4,707 

239 

51,973 

25,515 

5,863 
1,785 

23,562 
51,534 

1,917,853 

93,902 
55,156 
55,219 
5,265 
48,747 
70,485 

135,936 

24,831 

61,738 

318,494 

310,162 

859 

2,524 

91,684 

414,667 

1,774 

820 

335 

810 

1,414 

2,008 

455,795 

2,472,305 
313,532 



,971,017 

3,136 

204 

37,996 

6,759 

4,506 

518 
17,562 
41,306 



11,538 

(M 

1,973 

1,150 

7,429 

(^) 

143,768 

18,500 

83,132 

703,096 

466,671 

1,371 

3,603 

145,681 

793,699 

5,955 

452 

375 

11,082 

3,474 

4,502 

579,368 

2,959,479 
106,736 



1,993,678 

1,906,796 

2,540 

168 

27,921 

6,400 

4,256 

479 

15,600 

29,518 

1,467,489 
10,001 
(') 
1,122 
1,079 
5,704 
(') 

77,981 

7,951 

47,675 

271,538 

277,960 

302 

518 

82,191 

381,934 

1,443 

355 
174 
596 
576 
773 
305,371 

1,896,795 
526,189 



397,621 

300,174 

2,272 

74 

28,815 

25,155 

1,783 

1,307 

8,252 

29,789 

739,140 

108,253 
64,970 
64,348 
4,652 
71,579 
97,296 

75,386 
23,733 
21,925 
117,208 
57,620 

762 
3,898 
16,226 
66,783 

503 

500 

260 

5,591 

6,077 

1,922 

231,993 

691,921 
158,481 



737,707 

659,411 

2,167 

71 

24,052 

19,115 

1,607 

1,306 

7,962 

22,016 

450,364 

83,901 
52,975 
54,097 
4,186 
42,043 
69,400 

58,005 
16,930 
14,063 
46,956 
32,202 

557 

1,906 

9,493 

32,683 

331 

455 
161 
214 
838 
1,235 
150,424 

575,510 

287,343 



11,767,574 

11,608,635 

23,007 

191 

11,891 

53,052 

1,898 

462 

8,661 

59,767 

7,703,546 

1,605,868 
112,036 
815,227 
345,317 
456,489 
123,201 

2,417,799 
349,212 
520,455 
109,418 
236,798 

3,230 

18,691 
95,451 
394,412 
48,102 

450 
9,754 
3,780 
1,071 
4,329 
1,834,716 

10,002,767 
4,064,028 



10,898,269 

10,767,133 

21,521 

96 

10,383 

40,575 

1,649 

437 

7,416 

49,059 

6,681,118 

1,418,623 
93,465 
719,427 
308,430 
398,080 
100,775 

2,228,673 

253,858 

456,291 

57,595 

201,078 

811 

12,035 

73,094 

285,167 

19,141 

293 

9,715 

802 

566 

1,578 

1,651,743 

9,348,505 

4,217,151 



Footnote at end of tabic. 



ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



71 



Table 14.— INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES —Continued 



Services — Continued 



Personal services 



Laundries, 
laundry 

services, 
cleaning 

and dyeing 
plants 



Beauty and 
barber 
shops 



Other 
personal 
services 



Business 
services 



Automobile and other repair services 



Autoraotiilti parking, repair, and services 



Automobile 
parking 



Automobile 
repair 

shops 



Automobile 

services 

except 

repair 



Repair 
services, 

except 
automobile 



NUMBER OF PARTNERSHIPS AND PARTNERS 

Partnerships with and without net profit: 

Number of partnerships 

Number of partners 

Partnerships with net profit: 

Number of partnerships 

Number of partners 

PARTNERSHIPS WITH AND WITHOITT NET PROFIT 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 

Total deductions 

Cost of goods sold , total 

Inventory, beg inning -of -year 

Purchases 

Cost of labor 

Other costs 

Less : Inventory , end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest , 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation , 

Amortization 

Depletion , 

Retirement plans, etc , 

Net loss from other partnerships, etc , 

Net farm loss 

Net loss, sales other than capital assets.. 
Other deductions 

Gross profit (less loss ) 

Net profit (less loss ) , 

PARTNERSHIPS WITH NET PROFIT 

Total receipts , 

Business receipts , 

Income from other partnerships , etc 

Nonqualifying dividends , 

Interest , 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets.. 
Other income , 

Total deductions 

Cost of goods sold , total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Tajtes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion. , 

Retirement plans , etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets.. 
Other deductions 

Gross profit 

Net profit 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



(69) 



32,652 
70,5*4 



26,270 
56,745 



1,160,296 

1,144,323 

351 

(') 

1,415 

6,750 



48 
1,249 
6,156 

927,693 

250,906 
24,356 

128,551 
66,241 
57,141 
25,383 

225,016 
43,357 
56,595 
11,814 
31,788 

247 

3,153 

17,837 

69,712 

501 

346 

(') 

84 

443 

215,886 

893,417 
232,603 



1,063,016 

1,048,403 

351 

(') 

1,318 

5,898 



1,081 
5,913 

818,903 

229,464 
23,220 

120,100 
58,678 
51,585 
24,119 

205,886 

31,578 

47,376 

9,027 

28,543 

195 
2,871 
15,043 
56,642 

313 



346 

84 

147 

191,380 

818,939 
244,113 



13,424 
29,341 



9,648 
21,050 



12,686 
26,633 



10,978 
22,969 



6,542 
14,570 



5,644 
12,726 



19,659 
48,849 



14,995 

36,197 



27,012 
58,274 



22,245 
47,533 



18,202 
39,934 



15,032 
32,557 



925 
2,652 



702 
2,005 



14,996 
32,087 



12,750 
27,182 



(Thouamd doltmr*) 



495,353 
489,673 

(M 

604 
1,533 



749 
2,788 

428,191 

99,614 
2,586 
29,937 
39,879 
30,042 
2,830 

111,593 
12,576 
23,966 
6,143 
15,689 

106 

413 

10,698 

38,499 

353 



(M 



169 
108,205 



390,059 
67,162 



434,694 
(M 



546 
1,417 



582 
2,648 

365,437 

85,9o2 
2,436 
26,867 
34,493 
24,763 
2,597 

103,866 
9,507 

17,987 
4,175 

13,809 

66 

296 

8,540 

28,203 

194 



(') 

59 
92,606 

348,732 
74,456 



244,820 
243,534 



68 
471 

174,420 

24,587 
2,656 
11,149 
11,416 
2,495 
3,129 

68,910 

15,697 

17,726 

1,173 

5,377 

139 

(M 

1,486 

6,911 

74 



(M 



186 
32,112 



218,947 
70,400 



218,791 
217,606 



67 
386 

145,744 

21,490 
2,426 
9,962 
9,595 
2,365 
2,858 

59,440 
9,020 

15,093 

928 

4,606 

127 

(') 

1,290 

5,756 

45 



(M 



196,116 
73,047 



420,123 

411,116 
345 
(') 

723 
4,558 



48 
432 

2,897 

325,082 

126,705 

19,114 
87,465 
14,946 
24,604 
19,424 

44,513 
15,084 
14,903 
4,498 
10,722 

(M 

2,705 

5,653 

24,302 

74 



(M 
84 
88 

75,569 

284,411 
95,041 



404,332 

396,103 

345 

(M 

684 

3,837 



48 

432 

2,879 

307,722 

122,012 
18,358 
83,271 
14,590 
24,457 
18,664 

42,580 
13,051 
14,296 
3,924 
10,128 

(M 
2,550 
5,213 

22,683 

74 



(M 
84 
88 

70,857 

274,091 
96,610 



844,060 

823,267 

868 

108 

2,009 

5,171 

366 

22 

2,228 

10,021 

673,540 

244,039 

8,717 

100,415 

53,994 

90,181 

9,268 

136,124 
29,829 
22,610 
9,861 
16,547 

163 
1,968 
13,091 
55,956 
1,428 

40 

528 

1,724 

169 

295 

139,168 

579,228 
170,520 



762,657 

747,214 

655 

13 

1,154 

4,907 

156 

22 

1,935 

6,601 

573,204 

227,234 
7,015 
90,009 
51,425 
86,237 
7,452 

118,068 
18,765 
17,532 
6,838 
14,280 

159 

1,102 

9,308 

45,070 

582 

27 

528 



172 
113,490 



519,980 
189,453 



1,063,929 
1,052,753 

'J) 

(M 
1,363 
6,205 

400 



1,061 
2,129 

875,524 

499,942 
54,255 

394,657 
69,403 
42,085 
60,458 

108,718 

31,906 

43,643 

9,292 

22,277 

291 

2,387 

8,188 

32,524 

142 

110 
(') 
(') 

244 

1,129 

114,707 

552,811 
188,405 



961,760 
953,535 
(') 
(') 
1,349 
3,972 

400 



655 
1,836 

764,252 

454,927 
47,709 

361,681 
64,293 
33,700 
52,456 

93,876 
13,858 
37,536 
6,338 
19,395 

107 

2,141 

6,563 

23,054 

64 

110 

<;' 

(') 
244 
984 
100,031 

498,608 
197,508 



774,257 
764,487 

*;' 

(M 
1,256 
5,623 



1,027 

1,846 

649,166 

365,714 
30,348 

288,269 
51,746 
30,670 
35,319 

80,932 
22,078 
37,370 
8,256 
17,435 

260 
1,640 
6,322 

26,278 
141 

(M 

'I' 
(M 

244 

1,024 

81,449 

398,773 
125,091 



693,107 
686,175 

'?> 

(M 
1,243 
3,480 



627 
1,569 

560,945 

331,295 
25,701 

262,492 
47,758 
24,413 
29,069 

68, OX 
14,100 
32,080 
5,391 
14,826 

105 

1,495 

4,947 

17,539 

63 

(M 

<;) 

(M 
244 
917 

69,886 

354,880 
132,162 



44,003 
41,778 



187 
1,980 



(M 



38,511 
4,507 

(M 
2,701 
1,357 
, 459 

(M 

7,348 
1,630 
16,851 
1,338 
2,165 

<!' 

(M 
213 
350 

(') 



(') 



37,271 
5,492 



39,342 
37,246 



176 
1,862 



(') 



33,469 
4,283 

(') 
2,533 
1,357 
399 
(M 
6,049 
1,074 

15,661 

769 

1,690 

(M 
(M 



166 
705 



(M 



(M 



32,965 

5,873 



630,295 
627,362 

(M 
(') 

149 
1,170 



180 
1,417 

520,958 

334,200 
29,354 

271,169 
43,825 
24,120 
34,268 

53,429 
18,281 
15,467 
2,991 
11,818 

73 

1,460 

3,210 

12,807 

50 

(M 

(') 

(M 
244 
114 

61,803 

293,162 
109,337 



577,316 
574,741 

<!) 

(') 

147 
1,048 



180 
1,188 

464,309 

304,834 
25,039 

248,215 
40,226 
19,719 
28,365 

49,914 

11,575 
13,817 
2,504 
10,439 

63 

1,348 

2,901 

11,372 

50 

(^) 
(') 
(M 

244 
(') 
55,230 

269,907 
113,007 



2,281 
5,195 



1,530 
3,370 



95,347 

(') 



920 
2,473 



844 
374 

89,697 

27,007 

945 

14,399 

6,564 

6,091 

992 

15,155 
2,167 
5,052 
3,927 
3,452 

183 

172 

2,899 

12,621 



(1) 



910 
16,069 



68,340 
10,262 



74,186 
(M 



920 
570 



444 
328 

63,167 

22,178 

630 

11,744 

6,175 

4,295 

666 

12,071 
1,451 
2,602 
2,118 
2,697 

38 

139 

1,880 

5,462 

(M 



(') 

910 
11,616 

52,008 
13,282 



8,810 
13,340 



7,213 
14,976 



289,672 
288,266 



107 
582 



34 

283 

226,353 

134,228 
23,907 

106,388 
17,657 
11,415 
25,139 

27,786 
9,828 
6,273 
1,036 
4,842 

(M 

747 
1,866 
6,246 
(') 

107 
(') 



105 
33,253 



154,038 
63,314 



268,653 
267,360 



106 
492 



28 
267 



203,307 

123,632 
22,008 
99,189 
16,535 
9,287 
23,337 

25,842 

4,753 

5,456 

947 

4,569 

(') 

646 

1,616 

5,515 

(') 

107 



(') 



67 
30,145 



143,728 
65,346 



Footnote at end of table. 



72 

ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table 14.— INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 



Services — Continued 



Ajnusement 

and 
recreation 
services, 
including 
motion 
pictures 



Medical services 



Offices of 

physicians 

and 

surgeons 



Offices of 
dentists 

and dental 
surgeons 



Other 
medical 
services 



Educational 
services 



Legal 
services 



Engineer- 
ing and 

architec- 
tural 
services 



Accounting, 

auditing, 

and 

bookkeeping 
services 



Other 
services 



Nature of 
business 

not 
allocable 



NlMliS OF PAKIHERSHIPS AMD PAiflNEKS 

Partnerships with and without net profit; 

NuBber of partnerships 

Number of partners 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



Partnerships with net profit: 

Niaber of partnerships 

Nmber of partners 



PAKINERSHIPS Wim AND WITHOUT NET PROFIT 



Total receipts. 



Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions. 



Cost of goods sold, total 

Inventory, beginning-of-year. . 

Purchases 

Cost of labor 

Other costs 

Less: Inventory, end-of-year. 

Salaries and wages 

Pajnents to partners 

Rent 

Interest 

Taxes 



Casualty losses. 

Bad debts 

Repairs 

Depreciation .... 
Amortization. . . . 



Depletion 

Retirement plans , etc 

Net loss from other partnerships, etc 

Net farm loss 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss). 
Net profit (less loss)... 



PARINERSHIIS WITH NET PROFIT 



Total receipts. 



Business receipts 

Income from other partnerships, 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net fazTD profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions. 



Cost of goods sold, total 

Inventory, beginning-of-year. . 

Purchases 

Cost of labor 

Other costs 

Less: Inventory, end-of-year. 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 



Casualty losses. 

Bad debts 

Repairs 

Depreciation 

Amortization 



Depletion 

Retirement plans , etc 

Net loos from other partnerships , etc 

Net f ann loss 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit. 
Net profit... 



12,271 
37,719 



6,993 

20,476 



22,087 
62,523 



20,507 
57,669 



15,300 
44,499 



14,741 
42,885 



1,595 
3,332 



1,546 
3,234 



5,192 
14,692 



4,220 

11,550 



1,517 
3,525 



1,099 
2,395 



21,601 
67,451 



20,367 

64,095 



6,400 
15,808 



5,597 

13,678 



8,843 
25,662 



3,242 

24,080 



ol8, 580 

589,733 

900 
(') 

622 
9,113 

947 

176 

3,240 

13,846 

583,470 

133,650 
6,903 
57,943 
13,893 
62,373 
7,472 

98,913 
12,640 
29,562 
14,134 
20,682 

321 
475 

10,256 
57,726 
44,680 

147 

303 

(') 

76 

302 

159,599 

455,083 
35,110 



437,605 

417,461 
778 
(M 

451 
4,076 

910 

176 

3,075 

10,675 

359,720 

96,536 
3,319 

44,575 
9,001 

43,535 
3,894 

63,392 
8,050 

18,258 
6,020 

13,745 

60 

256 

6,810 

29,960 

16,981 



0) 



320,925 
77,885 



2,723,627 

2,711,023 
1,920 

(M 
749 
5,340 

43 

87 
4,460 

1,343,037 

121,355 

6,083 

43,658 

39,076 

38,766 

6,228 

508,323 
67,228 

132,631 
10,452 
39,875 

145 

1,960 

10,857 

37,422 

247 



104 
33 

410,932 

2,589,668 
1,380,590 



2,635,235 

2,623,842 
1,834 

(M 

733 
4,319 

43 



4,372 

1,245,171 

110,920 

5,657 

39,936 

35,862 

35,262 

5,797 

478,289 
47,596 
124,429 

8,666 
36,617 

55 

1,390 

9,850 

33,908 

224 



1,368 

98 

104 

33 

391,624 

2,512,922 
1,390,064 



2,138,986 

2,129,413 

1,826 



508 
3,468 



61 
3,067 

914,013 

35,664 
1,242 

15,492 
6,538 

13,668 
1,276 

364,466 
50,382 

102,163 

3,753 

24,655 

54 

423 

5,792 

21,883 
171 



923 
80 
96 
15 
303,493 

2,093,749 
1,224,973 



2,107,455 

2,098,054 
1,826 



505 
3,350 



61 
3,646 

879,562 
35,209 

1,242 
15,137 

6,438 
13,668 

1,276 

355,315 
36,180 
99,933 
3,645 
24,020 

54 

353 

5,660 

21,251 

171 



96 

15 

296,664 

2,062,845 
1,227,923 



128,093 
127,720 

(M 



17 
81 

67,742 
7,719 

(M 
1,887 
887 
4,905 

(M 

24,089 

3,725 

5,300 

306 

1,636 

(^) 

505 
2,120 
(^) 



120,001 
60,351 



125,527 
125,154 



(M 



17 
81 

65,136 
7,719 

(') 

1,887 
887 

4,905 

(1) 
23,877 

2,175 

5,234 
293 

1,593 

(M 

489 
2,046 
{') 



117,435 
60,391 



456, 548 

453,890 
94 
(M 
230 

1,608 



(') 



361,282 

77,972 
4,586 
26,279 
31,651 
20,193 
4,737 

119,768 
13,121 
25,168 
6,393 
13,584 

91 
1,525 
4,560 
13,419 

74 



452 
18 

(^) 
18 

85,111 

375,918 
95,266 



402,223 

400,634 

(M 

(1) 

217 

705 



(') 



300,473 

67,992 
4,160 
22,912 
28,537 
16,689 
4,306 

99,097 
9,241 

19,262 
4,728 

11,004 

(■) 
1,025 
3,701 

10,611 
51 



452 
18 

(M 
18 

73,264 

332,642 
101,750 



37,963 
37,763 
(') 



32,961 

6,750 

4,930 
512 
1,716 
(M 

10,258 

1,030 

2,292 

o23 

921 

48 

89 

652 

1,529 



(M 



8,759 



31,013 

5,002 



32,315 
32,169 



26,468 

4,236 
(M 
2,594 

512 
1,164 
(M 
9,337 

458 
1,931 

474 

719 

(M 
82 
525 
1,222 



27,933 
5,847 



2,584,002 

2,564,510 
2,052 

(') 
2,201 
5,838 

82 

193 
9,117 

1,172,143 
45,265 

1,619 

5,113 

38,533 

529,857 
51,042 

120,094 
4,022 
31,491 

195 

1,427 

4,827 

28,515 

474 

146 

1,851 

201 

33 

352,708 

2,519,245 

1,411,854 



2,555,963 

2,537,956 
1,016 
(M 
2,178 
5,317 

82 



193 
8,712 

1,140,082 
45,265 

1,619 

5,113 

38,533 

520,602 
40,508 

117,170 
3,957 
30,980 

195 

1,386 

4,766 

27,825 

474 

146 

1,851 

201 

33 
344,723 

2,492,691 
1,415,381 



Estimate is r^t shown separately because of high aompling variability. However, the data are included in the appropriate totals 
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



901,495 

893,725 

3,223 

12 

769 
1,107 

39 

189 

92 

2,339 

704,214 

189,084 

3,311 

13,159 

75,576 

102,458 

5,420 

248,600 
41,370 
22,273 
2,372 
14,514 

(1) 

678 
1,704 
8,829 

205 

(M 

1,553 

1,651 

33 

92 

171,044 

704,641 
197,281 



853,493 

845,923 

3,217 

12 

713 
1,107 

39 

139 

90 

2,203 

651, lo6 

174,869 
2,822 
11,891 
70,311 
92,780 
2,935 

238,650 
29,000 
20,855 
2,119 
13,753 

(M 

678 

1,677 

8,463 

198 

(M 

1,653 

352 

33 

92 

158,757 

671,054 
202,327 



1,134,204 

1,112,894 

12,934 

20 

1,091 
1,545 

13 
(') 
189 
5,466 

726,761 

10,730 
1,147 
2,999 
5,142 
2,910 
1,468 

426,330 

58,810 

44,673 

3,645 

18,964 



1,414 
2,201 

13,747 
133 

(M 
3,288 
45 

1,745 
141,035 

1,102,164 
407,443 



1,112,054 

1,090,881 

12,984 

20 

1,086 

1,538 

13 
(') 
75 
5,455 

702,827 

8,559 
589 
1,331 
4,566 
2,910 
S37 

419,304 

51,414 

43,543 

3,575 

18,620 

1,414 

2,150 

13,346 

133 

(') 
3,288 
45 

55 
137,380 

1,032,322 
409,227 



1,541 
3,735 



1,070 
2,563 



56,444 

55,878 
35 
11 

111 
69 

(M 
(M 



36,364 

11,447 
2,556 
5,912 
3,154 
2,472 
2,647 

9,412 

2,407 

2,210 

363 

955 



(') 



9,008 



44,431 
19,580 



53,094 

52,581 
35 

11 
109 
29 



(M 
328 

32,734 
9,983 

395 
5,790 
2,683 
1,673 

563 

9,277 

1,606 

1,910 

350 

795 

25 

58 

595 

(M 



42,598 
20,350 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



ACTIVE PARTNERSHIPS 



Table 15.— NUMBER OF PARTNERSHIPS, 



RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, 
AND SIZE OF NET PROFIT OR LOSS 



AND INVENTORY, BY SELECTED INDUSTRIES 



73 



Industry and size of net profit or net loss 



AIL INDOSXHIES 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,CXX) 

$50,000 under $100,000 

$100,000 UKier $250,000 

$250,000 or more 



ACMCUIOTRE, FQRESIRy, AND FISHERIES 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Farms 

Total 

Under $2,000 

$2,000 under $5,0X 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Field crop farms 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Livestock farms 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Other farms 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table . 



Partnerships with net profit 



Number of 
partner- 
ships 



(1) 



694,126 

182, 568 
137,087 
123,178 
77, 537 
45,098 

28,572 
55,805 
25,564 
11,218 
2,499 



93, 018 
25,029 
24,367 
19,516 
9,793 
4,716 

2,596 

4,992 

1,562 

417 

30 



84,171 

23,066 

22, 832 

17,767 

8,577 

4,325 

2,234 

3,812 

1,180 

353 

25 



29,128 

7,645 

7,363 
5,987 
3,068 
1,694 
1,137 
1,572 
544 
108 



39,651 

10,752 
11,856 
9,501 
3,833 
1,356 

718 
968 

128 



15,392 
4,669 
3,612 
2,279 
1,676 
775 

379 

1,273 

508 

213 

8 



Total 
receipts 

(Thotiaantt 
datl»rM) 



(2) 



66,665,948 

3,128,373 
4,761,444 
7,785,718 
6,950,490 
5,638,600 

4,324,732 
12,135,475 
8,889,803 
6,710,856 
6,340,457 



4, 037, 501 
283,477 
529,345 
708,658 
534,191 
329,580 

247,291 
717,908 
435,235 
190,941 
60,875 



3,258,326 

254,694 
452,485 
607,945 
422,526 
275,721 

202,077 
533,380 
328,691 
136,952 
43,755 



66,487 
119,043 
179,741 
142,987 
104,745 

90,672 
189,563 
135,341 

48,224 



1,417,406 

153,234 
256, 574 
340,854 
190,883 
125,890 

74,417 
164,969 
73,789 

26,736 



758,015 
34,973 
66,868 
87,340 
88,756 
45,086 

36,988 

178,748 

119,561 

74,467 

25,228 



Business 
receipts 



( ThouMond 
dott»rw) 



(3) 



65,332,749 

3,075,120 
4,682,880 
7,677,517 
6,854,565 
5,548,082 

4,254,118 
11,928,325 
8,706,915 
5,575,654 
6,028,573 



279,245 
519, 038 
595,923 
524,517 
323,744 

242,609 
698,911 
427,707 
186,472 
59, 572 



250,824 
442,788 
596,898 
413, 580 
270,327 

197, 712 
515,649 
322,650 
133,430 
42,894 



55,342 
115,347 
175, 311 
139,740 
103,207 

87,212 
179,753 
132,086 

45,795 

(M 



1,391,670 

150,969 
261,123 
336,195 
137,502 
123,263 

73,899 
160, 107 

72,719 

25,893 



743,469 

34,513 
65,318 
85,392 
86,338 
43,857 

36,601 

175,789 

117,845 

72,824 

24,992 



Deprecia- 



t Thousand 
dotlart) 



(4) 



162,282 
198,111 
239,842 
187,226 
144, 584 

91,785 
263,844 
173,990 
90,294 
94,053 



252,020 
26,752 
41,046 
50,607 
33,798 
21, 583 

13,805 

35,497 

18,906 

8,153 

1,872 



225,019 

24,391 
38,252 
45,550 
28,505 
19, 814 

12,538 

28,718 

17,100 

7, (XI 

1,500 



92, 972 

7,031 
11,093 
17,141 
12,209 
10,454 

7,555 
13,996 
10,082 

3,305 
(1) 



92,857 

15,349 
22,810 
24,607 
10,594 
6,677 

3,821 
6,094 
2,337 

468 



39,190 

2,511 
4,359 
4,802 
5,602 
2,683 

1,262 
8,623 
4,681 
3,497 
1,165 



Net profit 



( Thouaand 
doilara) 



(5) 



154,004 
460, 856 
935,112 
951,924 
778,855 

633,483 
1,935,482 
1,751,445 
1,516,234 
1,492,963 



845,006 

23,768 
81, 597 
139,259 
120,677 
81,544 

58,197 
170,504 
102,900 
53,435 
13,025 



718,494 

22,206 
76,446 
126,437 
105,548 

74,704 

50,006 
123,873 
79,033 
44,474 
10,657 



259,724 

7,278 
24,528 
42, 055 
38, 059 
29,355 
25,152 
51,248 
36,982 
12,008 



259,644 

10,741 
39,758 
67,714 
46, 773 
32,107 

16,136 
30, 525 

8,467 



189,126 

4,187 
12,160 
16,668 
20,816 
13,242 

8,668 
47,100 
33,534 
27,914 

4,787 



Inventory , 

end-of- 

year 

(Thouatt\d 
dottara} 



(6) 



261,086 
400,207 
642,992 
499,439 
389,458 

297,719 
756,427 
455, 196 
280,337 
190,661 



179,649 

12,841 
26,853 
50,434 
19,329 
15,537 

7,835 

23,474 

14, 721 

6,996 

1,629 



157,432 

12,132 
24,350 
48,355 
16,703 
10,862 

7,002 

19,328 

12,391 

4,650 

1,149 



27,750 

385 
2,148 
6,037 
4,459 
1,394 

853 
4,770 
5,395 

395 
1^) 



119,347 

11,157 
19,644 
42,321 
11, 378 
9,468 

5,120 

13,315 

5,864 



10,335 

590 

2,558 

507 

866 



1,029 
1,243 

132 
3,404 



Partnerships without net profit 



partner- 
ships 



(7) 



228, 034 

133,254 

45,962 

23,745 

8,029 

3,357 

3,117 
5,161 
3,081 
1,433 
384 



37,341 

18,120 

8,974 

5,203 

1,653 

932 

783 

1,091 

334 

144 

52 



33,642 

15,994 

8,147 

4,781 

1,523 

930 

752 

1,003 

323 

140 

49 



5,455 

3,547 

1,433 

717 



175 
150 



18,587 

8,310 

4,320 

2,824 

902 

475 

448 
615 
186 
71 



(M 



8,500 

4,136 

1,893 

1,240 

444 

282 



C') 



228 

140 

7 



Total 
receipts 



(Thouaand 
doltata) 



(8) 



8,156,103 

2,120,485 

1,451,258 

1,162,865 

605,891 

345, 116 

251,760 
710,532 
595,878 
442,325 
469,991 



990,353 

197,357 
159,627 
171, 393 
109,586 
57,675 

49,533 
59,824 
50,917 
58,969 
44,921 



347,225 

173,058 

147,592 

145,512 

89,303 

53,714 

47,359 
62,223 
48,505 
54,258 
25,596 



161,431 

33,009 
22,942 
22,042 

22,946 

19,059 
17,058 



530, 084 

101,962 
98,241 
99,049 
50,951 
27,069 

22,736 
30,251 
39,649 

33,585 



155,660 

38,087 
25,409 
24,421 
15,409 
16,647 

14,904 
10,859 
3,360 



Business 
receipts 



(Thouaard 
datlara) 



(9) 



7,919,426 

2,085,826 

1,428,064 

1,139,684 

595,772 

336,350 

238,768 
682, 389 
572, 125 
418,535 
421,852 



970,447 

193,307 
166,923 
168,791 
107,788 
56,239 

48,449 
57,351 
59,632 
58, 594 
43,373 



828, 560 

169,193 

U5,176 

142,814 

87,564 

52,301 

46,229 
59,854 
47,407 
53, 886 
24,136 



32,003 
22,890 
21,819 



18,455 
16,115 



519,322 

99,841 
95,271 
97, 586 
59, 557 
26,614 

22,214 
29,296 
39,195 

33,416 



152,345 

37,349 
26,015 
23,409 
15,189 
16,383 

(') 
14,443 

10,638 

3,359 



Deprecia- 
tion 



(10) 



799,228 

134,314 
105,441 
98,449 
57,197 
37,094 

30,447 
90,968 
103,326 
83, 577 

53,415 



107,404 

21,222 

18,520 

18,985 

9,020 

5,332 

6,701 

11,783 

5,274 

4,125 

5,436 



100,550 

19,181 

17,311 

17,934 

8,182 

6,193 

5,360 

11,211 

5,062 

4,063 

5,048 



22,732 

4,135 
3,283 
4,008 

2,781 

2,597 
2,542 

3,330 



52, 334 
11,554 
U,372 
11,955 
5,149 
3,347 

3,046 
7,500 
3,002 

1,473 
(') 



15,484 

3,441 
2,651 
1,971 
1,714 
1,384 

1,159 

1,746 

591 



(Thouaand 
doilara) 



(11) 



1,480,895 

89,939 
146,945 
156,839 
97,330 
66,464 

69,654 
180,467 
208,435 
218,685 
236, 037 



233,983 

14,435 
29, 139 
36,224 
19,868 
16,960 

17,355 
37,355 
22,319 
21,422 
18,895 



215,992 

12,924 
26,413 
33,067 
18,324 
16,065 
16,7391 
34,324 
21,557 
20,849 
15,730 



2,738 
4,450 
5,389 



3,965 
5,071 



125,951 

6,852 
15,821 
19,162 
11,060 

3,291 

9,824 
21,234 
12,758 

10,061 
(^) 



51,332 
3,334 
6,132 
8,516 
5,236 
4,840 

8,019 
9,373 
2,932 



Inventory, 
end-of- 

year 
(Thouatmd 
doilara) 



(12) 



650,617 

172,590 
126,814 
103,346 
38,319 
57,423 

29,887 
53,309 
34,054 
29,703 

5,067 



118,410 

16,750 
15,254 
19,104 
5,622 
24,106 

3,057 

9,614 

12,240 

11,557 

106 



107,695 

13,964 

13,813 

17,499 

5,579 

23,152 

3,030 

9,307 

10,089 

11,257 



13,720 

1,760 

559 

3,015 

2,340 

413 
1,621 

3,511 



75,097 

11,025 
10,130 
12,820 
5,491 
8,018 

2,119 
7,659 
9,524 
3,311 
(') 



1,179 

3,129 

1,663 

88 

12,294 

(M 



277-858 O - 57 . 



74 

ACTIVE PARTNERSmPS 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table 15.— NUMBER OF PARTNERSHIPS, RECEIPTS, DEPRECIATION, NET PROFIT, NCT LOSS, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF NET PROFIT OR LOSS— Continued 



Industry and size of net prorit or net loss 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 



Business 
receipts 






Deprecia- 
tion 



Net profit 






Inventory, 
end-of- 

year 
(Thouatrd 
dollaia) 



Partnerships without net profit 



Number of 
partner- 
ships 



Total 
receipts 



(Thouamd 
dolleri) 



Business 
receipts 



{Thmjtend 
dollart) 



Deprecia- 
tion 



(Thouamd 
dollMru) 



Inventory, 
end-of- 

year 
( thotiMtmd 
doUatm) 



(1) 



(2) 



(3) 



(i) 



(5) 



(b) 



(7) 



(8) 



(10) 



(11) 



AOUCUUORE, FORJBTRY, AND FISHERIES— Con. 

Other Agriculture, Forestry, and Fisheries 
Total 

Under »2,000 

tZ.OOO under »5,O0O 

$3,000 under ilO.OOO 

tlO.OOO under $15,000 

$13,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



UINING 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$23,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$230,000 or more 



COWmACI CONSTRUCTION 
Total 

Under $2,000 

$2,000 under $3,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$230,000 or more 



General Contractors 
Total 

Under $2,000 

$2,000 under $5,000 

$3,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $23,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Special Trade -Contrac tors 

Total 

Under $2,000 

$2,000 under $5,000 

$3,000 under $10,000 

$10,0CO under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $100,000 

$100,000 under $230,000 

$250,000 or more 



Contractors Not Allocable 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$23,000 under $30,000 

$50,000 under $100,000 

$100,000 under $230,000 

$250,000 or more 

Footnotes at end of table . 



3,8i7 

1,964 
1,535 
1,749 
1,216 
391 

362 

1,179 

382 

64 

5 



8,871 

3,962 

1,557 
910 
704 
333 

329 

540 
341 

145 
50 



48,178 

6,788 
7,838 
10,341 
8,888 
5,042 

3,056 

4,596 

1,093 

395 

141 



16,197 

2,039 
2,565 
2,992 
2,998 
1,613 

1,161 

1,767 

648 

291 

123 



31,757 

4,747 
5,199 
7,251 
5,867 
3,404 

l,89i 

2,830 

443 

103 

18 



(') 
(') 
(') 

(M 
(') 



(M 

(M 



779,175 

28,783 

76,860 

100,713 

111, 565 

53,859 

45,214 

184,528 

106,544 

53,989 

17,120 



836,461 

25,494 
47,254 
51,455 
60,347 
35,807 

47,636 
130,739 
U6,449 
lCkl,989 
196,291 



197,170 
273,518 
536,589 
651,203 
482,861 

427,734 
1,107,837 
727,872 
584,685 
879,247 



3,560,235 

88,076 
128,862 
237,991 
314, 189 
213,442 

223,202 
579,607 
484,898 
461,734 
828,234 



108, 562 
142,225 
295,902 
336,494 
268, 158 

204,532 
528,230 
242,338 
122,310 
51,013 



{') 

(M 
(') 
(») 
(") 



(M 



771,986 

28,421 

76,250 

100,025 

110,937 

53,417 

44,897 

183,262 

105,057 

53,042 

16,678 



802,270 

24,490 
45,731 
50,203 
58,849 
33,691 

45,268 
122, 042 
128,557 

99,475 
193,964 



5,815,312 

196,046 
270,967 
531,651 

647,772 
479, 139 

422,804 
1,096,569 
720,145 
576,556 
873,663 



87,209 
127,479 
234,293 
311,891 
211,050 

220,218 
571,127 
479, 594 
454,550 
824, 016 



2,285,443 

108,305 
141,327 
294,663 
335,361 
266, 829 

202, 586 
525,442 
239,915 
121,368 
49,647 



8,442 




(') 
(') 


(') 


f'l 


f' 


^M 


fM 


(M 


(M 




(M 

(■) 



27,001 

1,861 
2,784 
4,057 
5,293 
1,769 

1,168 
6,779 
1,806 
1,112 

372 



56, 589 

2,686 
3,296 
3,302 
3,336 
1,504 

3,037 
8,426 

10,683 
6,701 

13,618 



117,138 

5,123 

6,308 

13,275 

15,742 

10,418 

6,851 
21,398 
13,363 
11,767 
12,893 



65,156 

1,450 
2,401 
4,619 
6,967 
3,479 

3,789 
11,723 
9,302 
9,154 
12,272 



51,771 

3,673 
3,902 
8,537 
8,774 
6,913 

3,062 
9,675 
4,059 
2,555 
621 



126,512 

1,562 

5,151 

12,822 

15,029 

6,840 

8,191 

41,731 

23,867 

8,961 

2,358 



144,649 

2,717 
5,091 
6,372 
8,718 
6,005 

7,392 
18,276 
23, 3M 
22,317 
44,372 



751,346 

6,450 
26,698 
78,379 
109,954 
86,131 

68,022 
155,352 
72,877 
59,072 
88,361 



353,844 

1,938 

3,521 

22,873 

37,305 

27,672 

25,448 
61,713 
43,755 
44,410 
80,209 



395,343 

4,511 
17,869 
54,685 
72,284 
58,073 
42,574 
93,639 
29,031 
14,525 

8,152 



(') 
'J' 

(M 



22,217 

709 
2,503 
1,569 
2,626 
4,675 

833 
4,U6 
2,330 
2,346 

480 



9,329 

90 
1,697 

760 
1,675 

102 

462 

1,561 

812 

694 

1,476 



184,035 

13,461 
10,774 
24,332 

17,692 
15,855 

12,220 
38,391 
25,687 
15,576 
10,047 



110,027 

3,362 
6,716 
13,199 
3,535 
9,836 

5,539 
22,347 
16,565 
9,303 
9,625 



73,727 

4,966 
4,058 
11,108 
9,152 
6,019 

6,681 
16,044 
9,040 
6,237 



(M 






3,699 

2,125 
827 
428 
130 



15 
3 



5,561 

2,762 
942 
619 
374 
136 



(M 



239 

183 

114 

79 



9,120 

5,219 

1,834 

884 

451 

198 

134 

255 

89 

31 

25 



4,058 

1,736 
391 
570 
332 
137 

98 
192 
50 
30 
22 



5,032 

3,455 
942 
314 

118 
61 

99 



(') 



(') 



143, 128 

24,299 
22,035 
26,381 
20,278 



17,023 
19,325 



191,060 

29,961 
8,868 
20,398 
13,686 

5,876 

(M 

41,795 

21,825 

14,262 

28,788 



316,740 

160, 619 
L24,462 
67,408 
64,439 
34,401 

25,426 
76,811 
42,836 
65,443 
154,395 



577,203 

76,742 
75,419 
37,396 
47,783 
19,900 

13,917 
60,648 
32,714 
64,555 
143,134 



237,059 

32,090 
49,043 
30,012 
15,970 
14, 501 

22,672 

22,771 



(') 



(') 



141,887 

24,114 
21,747 
25,977 
20,224 



16,933 
19,237 



173,864 

28,666 
7,132 
19,522 
13,240 
5,439 

(M 

35,221 

18,256 

13,938 

26,330 



800,863 

157,945 
122,714 
66,075 
63,822 
34,012 

24,486 
73,093 
41,709 
63,587 
153,420 



562,654 

74,258 
73,813 
36,449 
47,202 
19,679 

18,003 
57, 019 
31,855 
62,699 
141,677 



235,739 

81,903 
48,901 
29,626 
15,934 
14,333 

22, 557 



22,485 



(M 

(') 

(') 



6,354 

2,041 

1,209 

1,052 

338 



269 
388 



23,101 

2,785 
1,546 
2,574 
1,580 
644 

(1) 
3,614 
2,031 
2,437 
4,792 



27,120 

4,001 
3,440 
2,997 

2,055 
1,307 

429 
1,794 

811 
1,386 
3,400 



18,346 

1,473 
1,946 
1,439 
1,315 
534 

339 
1,604 

546 
1,333 
8,217 



3,229 

2,483 
1,494 
1,508 
740 
1,273 

230 



(M 

CM 



17,991 

1,512 
2,726 
3,157 
1,544 



1,335 
3,165 



121,696 

1,514 
3,250 
4,787 
4,623 

2,318 

(M 
8,237 
13,663 
19,237 
61,724 



69,750 

3,092 
5,945 
6,207 
5,343 
3,496 

3,074 
9,009 
5,780 
4,854 
22,950 



53,801 

1,124 
3,118 
4,099 
3,998 
2,436 

2,237 
6,572 
3,471 
4,646 
22, 100 



15,918 

1,951 
2,827 
2,108 
1,331 
1,060 

3,274 



CM 

(M 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



ACTIVE PARTNERSHIPS 



Table 15.— NUMBER OF PARTNERSHIPS, RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF NET PROFIT OR LOSS— Continued 



75 



Industry and size of net profit or net loss 



Partnerships with ne'. profit 



Number of 
partner- 
ships 



Total 
receipts 

(1houa*nd 



Business 
receipts 



(Thoutmd 
dallara) 



Deprecia- 
tion 



f 7})oua«nd 
dolUra) 



Net profit 

(Thoijaand 
dollart) 



Inventory, 

end-of- 

year 

( Thoifend 
dollar*) 



Partnerships without net profit 



Number of 
partner- 
ships 



Total 
receipts 



(Thouamtd 

doUarm) 



Business 
receipts 



(Thouai 
doll; 



Deprecia- 
tion 



f Thousand 
dolUf) 



Invtnlory , 
erd-of- 



Atllan 



CD 



(2) 



(3) 



(5) 



M 



(■?) 



(8) 



{•-') 



(11) 



(12) 



MunjFAcimmo 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Food and Kindred Products 
Total 

Under $2 ,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Apparel and Other fabricated Textile Products 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Lumber and Wood Products. Except Furniture 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 unJer $100,000 

$100,000 under $250,000 

$250,000 or nore 



Printing. Publishing, and Allied Industries 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250, COO or more 



Machinery. Except Electric 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under ;$20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,0CO under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table . 



32,376 

5,325 
5,767 
5,935 
4,113 
2,668 

1,672 

4,326 

1,733 

674 

163 



609 
771 
943 
783 
394 

180 
611 
269 
105 



527 
235 
437 
249 
194 

131 
345 

170 



(M 



5,309 

971 

1,305 

1,212 

521 

356 

245 
467 
178 
41 

13 



876 
837 
845 
891 
446 

268 
456 
262 

26 



518 
493 
772 
408 
268 

283 
749 
151 
135 
17 



6,061,654 

175,747 
305,227 
418,319 
425,471 
393,744 

295,102 
1,276,070 
1,124,062 

975,790 

672,122 



1,776,753 

62,007 
86,806 
116,915 
132,884 
95,650 

69,763 
319,631 
344,397 
274,027 
274,673 



743,573 

23,848 
23,445 
51,041 
45,977 
52,261 

34,908 
133,139 
135,168 

(M 

65,745 



676,924 
24,318 
56,142 
63,494 
51,938 
56,302 

45,280 
141,720 
121,901 
76,790 
34,039 



421,452 

12,709 
23,721 
30,721 
56,389 
39,417 

25,825 
84,806 
91,741 
22,268 
33,855 



480,775 

9,415 
15,776 
38,234 
24,608 
24,047 

27,148 
129,693 
71,584 
84,391 
55,879 



6,018,885 

173,925 
303,336 
413,901 
422,478 
391,486 

292,549 

1,268,277 

1,115,685 

969,827 

667,421 



61,693 

86,434 

116,146 

132,070 

95,222 

69,632 
317,866 
342,172 
272,793 
273,603 



741,590 

23,744 
23,328 
50,758 
45,920 
52,169 

34,888 
132,679 
134,702 

(') 

65,640 



669,240 

24,136 
55,868 
67,564 
51,273 
55,945 

44,814 
140,608 
120,165 
75,581 
33,286 



417,875 

12,117 
23,566 
30,477 
56,082 
39,032 

25,508 
84,181 
91,021 
22,200 
33,691 



476,331 

9,331 
15,767 
36,645 
24,439 
23,857 

26,939 
129,108 
71,094 
33,453 
55,698 



124,118 

4,372 
10,112 
12,944 
10,696 

3,629 

6,013 
25,169 
17,816 
12,887 
14,980 



23,992 

1,678 
1,690 
3,031 
2,810 
1,831 

1,082 
6,009 
3,501 
3,227 
4,133 



4,937 

214 
182 
438 
595 
268 

324 
791 
813 



(') 



24,433 

918 
3,084 
3,709 
1,671 
2,554 

1,522 
4,371 
3,607 
1,670 
827 



11,050 

455 
1,020 
1,257 
1,953 
1,011 

707 

2,027 

1,959 

405 

236 



13,932 

495 
1,108 
1,560 
1,183 

715 

553 
3,418 
2,021 
1,891 

783 



648,887 

5,048 
19,741 
43,778 
50,886 
46,401 

37,406 

150,890 

117,233 

96,770 

80,734 



818 
2,576 
6,332 
9,855 
6,769 

4,037 
20,599 
18,345 
15,791 
23,933 



53,943 

584 

792 

3,356 

2,939 

3,354 

2,926 
12,520 
11,772 
C^) 

5,281 



72,750 

874 
4,580 
8,951 
6,237 
6,443 

5,384 

15,383 

12,020 

5,862 

5,961 



79,350 

773 
2,817 
5,924 
10,375 
7,673 

6,028 

15,063 

17,464 

3,814 

9,419 



86,231 

463 
1,645 
5,585 
5,U2 
4,684 

5,365 
26,405 
10,844 
17, 588 

7,520 



432,955 

14,327 
22,654 
27,359 
27,795 
24,156 

20,143 
33,599 
68,824 
81,013 
62,960 



75,438 

3,848 
4,292 
4,351 
3,667 
3,248 

1,931 
13, 159 
10,129 
U,880 
16,933 



71,484 

1,301 
2,590 
3,349 
3,373 
2,217 

2,370 
8,251 

12,227 

(M 

13,219 



55,953 

1,997 
5,587 
3,314 
5,767 
5,010 

2,351 
11,506 
9,712 
6,933 
3,776 



15,971 

2,434 
1,275 
1,331 
1,844 
1,553 

1,122 
2,325 
2,843 
1,276 
968 



38,887 

1,023 
445 

5,185 
841 

2,076 

2,897 
8,029 
6,197 
6,700 
5,493 



8,035 

4,717 

1,583 

1,114 

152 

105 

34 

85 
93 
27 

14 



573 

90 

248 

70 



(') 



421 
164 
207 



551 
168 



942 
221 

184 



(') 

(1) 



795 
492 
246 



(') 

(M 
(M 
(M 



530,179 

103,040 
79,927 
98,427 
33,447 
26,343 

11,046 
51,281 
58,748 
35,543 

2o,277 



151,745 

27,062 
19,512 
38,960 
10,927 
(M 

(') 
25,004 

27,378 



47,159 
15,595 

19,409 

12,164 



14,580 
14,483 

13,824 
11,443 

32,393 

38,916 



44,178 

9,013 
11,083 
17,343 



(') 

(^) 
(M 
(M 



24,127 
8,080 
8,097 

CM 



(M 

(M 



523,848 

106,999 
79,165 
97,468 
32,968 
25,813 

10,978 
50,732 
57,424 
35,321 
25,979 



160,377 

26,931 
19,382 
38,786 
10,794 
CM 

CM 
24,571 



46,857 
15,593 
19,280 



14,010 
14,232 

13,732 

11,077 

31,582 
38,645 



8,844 
10,983 
16,884 



CM 

(J' 
CM 
CM 



23,661 
8,072 

7,937 
(M 

<;) 

CM 



16,431 

3,519 
2,332 
3,035 
1,131 
352 

222 
851 

1,856 
853 

1,755 



3,231 

703 

337 

1,016 

302 

CM 



458 
284 



535 
227 
186 



625 
503 

929 

722 

fj95 
1,611 



426 
355 

482 



(M 

(M 
(M 



1,513 

470 
387 
CM 

<;' 

(M 

(M 



40,610 

3,034 
5,106 
7,800 
1,935 
1,764 

789 
3,007 
6,926 
3,932 
6,317 



6,875 

399 
308 

1,800 
781 
CM 

(M 

1,527 
1,800 



2,083 

164 

1,013 



347 
520 

739 
963 

1,535 
3,908 



4,769 

447 

691 

1,302 



(M 

(M 
iM 
CM 



2,894 

370 
1,015 
CM 

CM 
(M 



52,888 

7,253 
8,373 
8,570 
4,724 
3,164 

1,128 
6,534 
4,603 
4,785 
3,749 



5,744 

407 

757 

2,074 

202 

(M 
(M 

1,216 
1,405 



5,727 

600 

2,089 



433 
2,6U 

1,191 
1,320 

4,795 
5,495 



168 
579 

901 



(M 

(M 



2,950 
535 

1,422 
C) 



(M 
CM 



76 



ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table 15.— NUMBER OF PARTNERSHIPS, 



RECEIPTS, DEPRECIATION, NET PROFIT, NCT LOSS, AND INVENTORY, 
AND SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES 



Industry and aize of net profit or net loss 



MAMUFACTURING — Continued 

Other Manul'acturiog 

Total 

Under $2,000 

tZ.COO under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

THANSPORIATIOH, CCMIUNIOATION, ELECTRIC, 
SAS, AND SANITARY SERVICES 

lotil 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Uotor Frelfibt Transportation and Vfarehousing 
Terminals, and Related Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Other Transportation, Commnication, Electric 
(jas , and Sanitary services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



WHOLESALE AND RETAIL TRADE 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or Bore 



Mholecgle Trade 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table . 



ttrtrierstiips with ; 



Number of 
partner- 
ships 



(1) 



11,082 

l,62o 
2,L2t> 
1,723 
1,260 
1,009 

565 

l,fa99 

705 

300 

69 



12,789 

3,313 

2,823 

2,358 

l,-i05 

97o 

508 
1,070 

237 
o3 
3u 



8,330 

2 , OOij 

1 , ^9o 

1,670 

933 



(M 



304 

615 



4,459 

1,309 
827 
686 
471 
328 

2'34 

454 

124 

32 

22 



202,550 

40,534 
39,449 
45,009 
28,074 
17,391 

10,471 
16,138 
4,268 

1,080 
13d 



30,007 

4,285 
4,181 
4,786 
3,741 
3,142 

2,514 

4,721 

1,859 

690 



Total 
receipts 



(2) 



l,9o2,177 

43,450 
99,337 
112,914 
113,675 
126,067 

92,176 
467,081 
359,271 
340,273 
207,931 



937,494 

53,167 
91,892 

120,898 
107,409 
102,284 

56,139 
177,721 
96,968 
44,40o 
76,610 



601,872 

43,021 
o9,238 
90,592 
68,359 
74,843 

33,891 

111,175 

23,921 
23,851 



335,622 

20,14d 
22,654 
30,306 
39,050 
27,441 

22,248 
66,546 
33,987 
20.485 
52,759 



32,584,609 

1,664,437 
2,588,425 
4,697,945 
4,104,711 
3,436,843 

2,555,835 
6,462,717 
3,836,663 
2,299,924 

937,109 



270,178 
457,571 
853,930 
885,469 
895,662 

816,943 
2,512,881 
2,052,986 
1,587,862 

611,187 



Business 
receipts 



( ThouMard 
doUmri) 



(3) 



42,904 

96,373 

U2,311 

112,694 

125,261 

90,768 
463,835 
356,531 
338,038 
205,503 



928,009 

62,740 
91,244 
118,343 
106,476 
100,960 

55,944 
176,067 
95,898 
43,806 
76,031 



595,736 

42,615 
68,652 
89,574 
67,620 
74,037 

33,710 
109,992 
(M 

23,570 
23,694 



332,273 

20,125 
22,592 
29,269 
36,856 
26,923 

22,234 

66,075 
33,626 
20,236 
52,337 



32,240,257 

1 
2 

4, 
4 
3 



649,665 
,565,395 
,662,029 
,065,919 
,404,191 

,529,928 
,388,837 
,785,083 
,270,687 
918,523 



267,073 
453,140 
847,721 
878,223 
886,796 

809,689 
,490,180 
,031,432 
,569,206 

602,635 



Deprecia- 
tion 



(ThouMBnd 
dotlara) 



(4) 



40,774 

1,102 
3,028 
2,849 
2,479 
2,250 

1,725 
8,053 
5,905 
4,813 
8,570 



57,(j07 

5,660 
7,345 
8,987 
6,674 
6,017 

2,232 
10,105 
4,920 
2,607 
2,460 



40,058 

4,516 
6,017 
7,371 
4,676 
4,600 

1,449 
6,045 

947 
1,275 



16,949 

1,144 
1,328 
1,616 
1,998 
1,417 

783 
4,060 
1,758 
1,660 
1,185 



314,366 

22,821 
33,790 
52,936 
42,991 
34,035 

24,892 
57,134 
27,338 
12,158 
6,271 



78,780 

3,594 
4,737 
7,637 
8,497 
7,208 

6,783 
17,516 
12,095 
6,809 
3,904 



Net profit 



( Thouiortd 
dotl»r»} 



(5) 



246,458 

1,536 
7,231 
13,130 
15,798 
17,473 

12,666 
59,920 
46,788 
43,296 
28,620 



157,648 

3,100 

9,430 

17, 527 

17,173 

16,931 

11,175 

36,934 

15,744 

9,302 

20,332 



67,993 

1,790 

6,522 

12,531 

11,492 

11,313 

6,583 
21,772 

4,123 
4,269 



69,655 

1,310 
2,908 
4,996 
5,681 

5,618 

4,592 

15,162 

8,146 

5,179 

16,063 



36,380 
133,654 
330,788 
342,473 
300,095 

233,676 
543,297 
282,725 
147,023 
61,044 



631,390 

3,506 
14,178 
34,678 
45,803 
54,668 

56,222 

163,236 

125,719 

94,426 

38,954 



Inventory, 

end-of- 

year 

(Thouatrtd 
dollar*) 



(6) 



174,222 

3,724 

8,475 

9,838 

12,303 

10,052 

8,972 
40,429 
27,716 
30,142 
22,571 



7,785 

173 
881 
973 
1,250 
300 

466 

2,053 

799 

889 



137 
375 
278 
951 
239 

466 
562 



(M 



3,239 

36 
506 
695 
299 

61 



1,491 
104 
46 



211,451 
302,022 
503,635 
417,169 
319,594 

246,985 
587,275 
314,327 
168,945 
105,105 



823,508 

26,410 
38,102 
65,017 
69,060 
54,721 

58,483 
184,036 
145,543 
103,976 

78,160 



erE-,ips wi'-h:,iit r/,-t pr^l'i 



Number of 
partner- 
ships 



(7) 



3,447 

1,994 

926 

401 

45 

28 



(') 



3,648 

2,128 

846 

509 

33 

80 

5 



,141 
525 

335 



1,597 

987 

321 






46,175 

27,636 

11,177 

4,685 

1,190 

502 

244 
473 
233 

29 



6,091 

3,135 

1,312 

787 

213 

193 

46 
280 
106 

16 
3 



Total 
receipts 



(Thouser 
doltari 



(8) 



127,320 

33,709 
24,059 
12,887 
14,397 

15,738 



14,156 
6,733 



155,788 

70,049 

24,733 

25,237 

5,077 

7,651 
5,691 
3,285 
3,565 
5,536 



32,953 
14,762 
17,532 



2,693 
3,551 
4,620 



37,096 
9,971 

9,327 



(M 



3,080,015 

1,013,875 
743,543 
545,042 
231,149 
117,765 

54,424 
160,025 
147,526 

44,910 
0,656 



892,570 

187,524 
170,141 
153,826 
108,645 
52,750 

14,324 
91,913 
86,763 
24,64S 
2,136 



Business 
receipts 



f Thotitand 
dollars) 



(9) 



126,194 

33,549 
23,365 
12,851 
14,182 

15,662 



13,982 
5,638 



153,108 

69,844 

24,545 

24,972 

5,013 

6,218 
5,386 

3,115 
3,524 
5,527 



32,899 
14,582 

17,394 



2,527 
3,524 
4,619 



36,945 
9,963 



9,194 



(M 



3,045,902 

1,005,238 
741,695 
538,350 
228,125 
116,303 

63,714 
158,353 

144,385 

43,132 

6,556 



882,109 

184,861 
168, 72o 
152,385 
107,878 
52,398 

14,218 
91,117 
84,162 
24,250 

2,114 



Deprecia- 
tion 



(10) 



4,407 

1,068 
746 
475 
643 

179 



527 
125 



(') 



14,323 

3,704 

2,480 

3,156 

303 

534 

186 

549 

2,561 

642 



7,591 

2,196 
1,257 



334 
412 



1,508 
1,223 



(M 

(M 
(M 
(M 
(M 
(M 



48,635 
14,560 
12,667 
8,539 
2,930 
2,201 

518 
2,772 
3,448 

783 
217 



11,008 

1,862 

2,293 

1,590 

816 

763 

108 

1,893 

1,465 

114 

104 



( Thousand 
dollars) 



15,976 

1,307 

2,754 

2,835 

565 

741 



3,682 
954 
(') 



16,34o 

1,606 

2,667 

3,528 

348 

(M 

1,744 

188 

364 

4,239 

1,444 



835 
1,586 
2,441 



270 
351 
919 



9,337 

770 

1,081 

1,115 
(M 
(M 

(M 
(M 

';) 
(') 



153,547 

19,876 
35,667 
32,455 
14,154 
8,541 

5,518 
15,770 
14,551 
4,016 
2,999 



39,169 

2,330 
4,432 
5,525 
2,577 
3,307 

1,082 
9,113 
6,823 
2,264 
1,716 



Inventor; 
end-of- 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



77 



ACTIVE PARTNERSHIPS 



Table 15 .—NUMBER OF PARTNERSHIPS, RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY, 

AND SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES 



Industry and size of net profit or net loss 



rtnerships with net profit 



Number of 

parmer- 

ehlpa 



Total 
receipts 



Business 
receipts 



dollar!) 



Deprecia- 
tion 



(Thouitnd 
dollar*) 



( Thouao/id 
doii«raJ 



Inventory , 
end-of- 

year 
(Thouam\d 
dollar*) 



Partnerships without net profit 



Number of 
partner- 
ships 



Total 
receipts 



(Thou*M\d 
dollar*) 



Business 
receipts 



(Thoisaartd 
dollar*) 



Deprecia- 
tion 



(Thod*mid 
dolUr*) 



Inventory, 
end-of- 



(Thou*ind 
dollar*) 



WHOLESALE AUD RETAIL TRACE— Continued 

Wholesale Trade— Continued 
Groceries and related products 
Total 

Under $2,000 

J2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Farm products — raw materials 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Other wholesale trade 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,0Ce 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Retail Trade 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Building materials, hardware, and 
farm eqtiipnent 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



General merchandise stores 
Total 

Under $2,000 

$2,000 under $5,0CC 

$5,0CC under $10,000 

$10,000 under $15,000 

$15,000 under $20,0CO 

$20,000 under $25,000 

$25,0CC under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table . 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



4,655 

584 
472 
888 
714 
483 

373 
693 
346 



3,077 

577 
566 
457 
374 
211 

210 

456 

151 

65 

10 



22,275 

3,124 
3,143 
3,441 
2,652 
2,449 

1,931 
3,572 
1,362 

537 
64 



169,810 

35,605 
34,558 
39,834 
24,155 
13,894 

7,807 

11,226 

2,317 

367 

47 



12,651 

i.f02 
2,249 
3,054 
2,033 
1,382 

683 

1,128 

270 



8,511 

2,356 
1,666 
1,612 
1,232 
594 

198 
677 
142 

27 
7 



62,468 

83,900 

217,383 

225,919 

272,106 

180,745 
472,524 
485,736 
367,202 
118,390 



2,161,027 

70,748 
114,086 
202,885 
220,723 
137,343 

148,568 
472,948 
385,358 
278,725 
129,643 



136,962 
259,585 
433,662 
438,827 
486,213 

487,630 

1,567,409 

1,181,892 

941,935 

363,154 



21,219,968 

1,377,549 
2,088,934 
3,798,832 
3,193,812 
2,479,632 

1,707,832 
3,863,607 

1,715,418 
676,947 
317,405 



93,428 
206,848 
357,265 
311,233 
253,369 

164,167 

398,909 

170,068 

67,291 

19,074 



72,181 

34,455 

158,831 

171,725 

103,080 

45,387 

204,880 

110,643 

44,328 

56, 540 I 



62,121 

83,372 

216,208 

224,365 

271,322 

178,973 
469,779 
479,310 
363,289 
113,258 



2,143,356 

69,972 
113,522 
201,958 
218,482 
136,133 

147,362 
468,622 
382,340 
275,792 
129,173 



134,980 
256,246 
429,555 
435,376 
479,341 

483,354 

1,551,779 

1,159,782 

930,125 

350,204 



20,988,209 

1,366,309 
2,070,510 
3,769,446 
3,162,645 
2,456,119 

1,689,383 

3,813,120 

1,686,754 

666,502 

307,421 



2,008,218 

92,015 
203,597 
353,832 
306,646 
250,228 

151,947 

390,777 

164,294 

66,043 

18,739 



71,516 
83,658 
156,915 
170,642 
101,501 

45,026 

202,152 

108,010 

43,514 

55,409 



15,621 

728 

835 

1,485 

1,517 

1,362 

1,115 
3,045 
3,173 
1,128 
1,232 



11,270 

799 

823 

1,478 

1,277 

965 

1,029 

1,951 

1,411 

758 

779 



51,889 

2,067 
3,079 
4,674 
5,703 
4,881 

4,638 
12,520 
7,511 
4,923 
1,893 



231,044 

19,073 
28,439 
44,773 
34,239 
26,138 

17,748 

38,527 

14,724 

5,103 

2,280 



22,251 

1,119 
2,579 
3,969 
3,592 
2,527 

1,473 
4,574 

1,620 
601 
197 



14,531 

1,129 
1,657 
2,851 
1,577 
1,6^1 

498 

3,014 

1,258 

527 

379 



101,040 

458 
1,551 
6,567 
8,733 
8,341 

8,396 
22,989 
24,007 
13,033 

6,965 



59,205 

488 
1,953 
3,395 
4,831 
3,572 

4,814 
15,975 
9,869 
9,912 
4,396 



471,145 

2,560 
10,674 
24,716 
32,239 
42,755 

43,012 
124,272 
91,843 
71,481 
27,593 



1,746,757 

32,394 
117,190 
293,317 
294, 532 
239,117 

174,104 
373,328 
151,306 
49,693 

21,776 



153,956 

1,408 

7,176 

22,309 

25,055 

23,867 

15,127 

38,693 

17,192 

5,458 

1,671 



87,750 

2,097 
5,618 
11,995 
14,862 
10,278 

4,338 
23,035 
9,271 
3,622 
2,634 



95,031 

1,771 
3,806 
8,333 
7,917 
8,143 

6,692 
19,635 
19,694 
14,099 

4,941 



145,666 

4,753 
6,950 
13,344 
17,598 
4,953 

5,136 
17,481 
22,955 
25,598 
25,848 



582,811 

19,886 
27,34i 
43,340 
43,545 
41,625 

46,605 
146,920 
102,894 
63,279 
47,371 



2,314,075 

182,872 
257,116 
439,221 
345,711 
258,303 

186,479 

394,563 

162,103 

61,047 

26,660 



454,026 

33,021 
59,574 
93,399 
72,873 
51,790 

30,814 

69,780 

28,605 

9,257 

4,413 



193,037 

21,319 
16,133 
33,054 
36,599 
14,730 

7,832 

33,190 

18,026 

5,776 

5,313 



{'■) 



488 
222 

104 

49 
86 



(M 



485 

235 

167 

35 

92 

114 
44 



3,950 

2,159 
855 
517 
150 
93 

35 
80 
53 

'J' 

(M 



39,159 

23,951 

9,657 

3,820 

962 

278 

167 

193 

121 

7 

3 



2,81d 

1,344 
766 
443 
146 

(1) 



(') 
(^) 

2,205 

1,476 
435 
209 

(^) 
(M 

';> 
(•) 



40,847 
50,123 
35,178 

26,867 

18,647 
(M 
7,348 

728 



344,050 

65,114 
43,423 
67,967 
63,028 
26,350 

(') 

32,390 

33,147 

10,755 

902 



343,350 

81,553 
76, 595 
49,581 
37,552 
11,222 

9,700 
40,876 
34,100 

(M 



2,13o,476 

811,574 
569,761 
385,525 
118,344 
59,104 

45,945 
58,112 
57,597 
15,994 
4,520 



205,291 

66,109 
46,559 
55,022 
17,894 
(^) 

3,505 

(^) 

(M 



73,143 

30,232 
19,115 
10,439 

(') 
(M 

';> 

(M 



40,693 
49,378 
36,052 

26,797 

18,554 
(') 
7,100 
725 



340,593 

63,690 
43,169 
57,255 
52,783 
26,214 

(') 

32,256 

32,663 

10,575 

883 



342,385 

80,478 
76,179 
49,068 
37,044 
11,049 

9,617 
40,297 
32,172 

(') 



805,597 
554,300 
380,275 
116,118 
58,034 

45,522 
67,235 
57,072 
15,558 
4,442 



201,796 

65,528 
45,047 
53,118 
17,633 
(') 

8,370 

(') 

(M 



72,337 

29,975 
18,974 
10,338 

<;' 

(M 
(M 



2,774 

485 
978 

272 



214 
658 



(M 



342 
324 
398 
407 
528 



(') 



40 
102 



4,372 

1,035 
991 
920 
354 
138 

44 
393 
476 



(M 



36,394 

12,533 

10,141 

6,869 

2,075 

1,383 

395 
879 
1,552 
433 
113 



2,854 

903 

750 
795 

197 
(M 



(M 
(') 



3,295 
1,224 



(') 

(M 

(') 



221 
582 
597 

710 

2,501 
(M 
244 
262 



13,068 

406 
867 

1,216 
426 

1,549 

(M 
3,490 
2,735 
1,105 
1,150 



20,324 

1,703 
2,883 
3,712 
1,844 
1,501 

814 
3,022 
3,627 
(M 

(M 



110,300 

17,150 
30,649 
26,435 
11,415 
4,724 

3,702 
6,657 
7,318 
967 
1,283 



11,493 

937 
2,359 
3,133 
1,723 
(') 

1,643 
(') 



(M 



5,559 

947 
1,457 
1,646 

(M 

(') 
(M 

(M 



7,448 

1,342 
2,017 
1,277 



1,001 
(M 
76 



25,536 

2,501 
4,470 
4,739 
1,483 
2,641 

(M 
4,648 
3,231 
1,672 



54,287 

11,788 
7,035 
8,716 
4,302 
1,283 

1,494 
9,822 
6,731 
(') 



279,476 

110,483 

71,324 

50,203 

16,333 

6,472 

8,565 

10,546 

3,383 

1,155 

911 



54,447 

18,713 
10,817 
15,935 
5,282 
(') 

1,452 

(M 



15,200 

7,879 
4,308 
1,709 

(') 



(M 

(') 



78 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



ACTIVE PARTNERSHIPS 



Table 15.— NUMBER OF PARTNERSHIPS, RECEIPTS, DEPRECIATION. NET PROFIT, NET LOSS, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF NET PROFIT OR LOSS— Continued 



Induatry and sire of net profit or net loss 



Partnerships with net proTit 



Number of 
partner- 
ships 



Total 
receipts 



Business 
receipts 



(Ihouimd 
doU»ri) 



Deprecia- 
tion 



do]l»rtt 



Met profit 



(TKntttnd 
dolleri) 



Inventory, 

end-of- 

year 

(Thcttaand 
dollMra) 



partnerships without net profit 



Number of 
partner- 
ships 



Total 
receipts 



Business 
receipts 



(Thouitnd 
dollart) 



Deprecia- 
tion 



Net loss 

(Thouiand 
doII»rt) 



Inventory, 

end-of- 

year 



UBnrjMTJ AMD REIAIL 1?!A0&— Continued 
Retail Trade — Continued 

Crocely stores, neat and fish markets, and 
fruit and vegetable markets 
Total 

Under 12,000 

tZ.OOO under »5,000 , 

$5,000 under $10,000 

♦10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or ~)re 

AutoDDtlve dealers and gasoline service 
stations 



(1) 



(2) 



(3) 



(4) 



(5) 



(fc 



(7) 



(8) 



(9) 



(10) 



(11) 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Automotive dealers and gasoline service 
stations; Automotive dealers 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Automotive dealers and gasoline service 
stations: Gasoline service stations 
ToUl 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Apparel and accessoiv stores 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



P^imiture, bone furnishings, and equipment 
stores 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table . 



25,452 

4,699 
5,250 
6,364 
3,802 
2,341 

1,125 

1,558 

256 

48 



32,447 

6,435 
6,825 
7,840 
5,342 
2,760 

1,452 

1,415 

309 

63 



13,279 

1,948 
2,295 
2,70; 
2,939 
1,080 

778 

1,104 

367 

58 



20,168 

4,487 
4,530 
5,136 
3,303 
1,680 

674 
311 

42 
5 



11,644 

2,086 
2,047 
2,746 
1,839 
921 

992 

807 

173 

31 

2 



10,506 

1,589 
2,094 
2,272 
1,208 
1,065 

661 

1,268 

303 

42 

4 



4,544,704 

275,561 
431,682 
824,394 
670,563 
578,712 

359,251 
830,401 
332,663 
136,123 



5,409,724 

394,936 
544,857 
964,086 
876,314 
615,948 

424,435 
835,839 
479,859 
222,122 
51,328 



3,436,925 

139,701 
253,736 
476,791 
445,116 
330,511 

301,769 
737,438 
447,563 
202,972 
51,328 



1,972,799 

205,235 
291,121 
487,295 
431,198 
285,437 

122,666 
98,401 
32,296 
19,150 



1,316,448 

87,574 

97,740 

216,171 

198,892 

151,867 

165,191 

239,122 

118,019 

37,188 

4,684 



1,287,408 

36,097 
106,236 
196,651 
130,013 
143,589 

119,975 
348,632 
149,839 
44,398 
U,978 



4,515,688 

274,357 
428,486 
821,006 
667, 667 
574,817 

355,828 
824,422 
330,908 
135,222 
(M 



5,358,524 

391,957 
542,144 
958,059 
869,406 
610,798 

419,732 
823,981 
472,364 
219,461 
50,622 



3,396,476 

187,736 
251,864 
472,334 
441,028 
326,780 

298,332 
726,7^3 
440,721 
200,336 
50,622 



1,952,048 

204,221 
290,280 
485,725 
428,378 
284,018 

121,400 
97,258 
31,643 
19,125 



1,298,237 

86,637 

96,645 

213,307 

196,159 

150,018 

163,050 

235,952 

115,591 

36,333 

4,545 



1,264,684 

35,775 
105,50; 
193,749 
127,683 
Ul,421 

117,779 
343,322 
145,756 
42,139 
11,556 



38,562 

2,551 
4,362 
7,621 
5,341 
5,193 

3,026 
6,259 
2,671 
1,039 



33,803 

3,106 
4,fiU 
6,008 
5,593 
4,034 

2,990 

4,323 

2,086 

946 

104 



18,420 

1,339 
2,519 
2,362 
2,496 
1,948 

i,a8 

3,408 

1,809 

817 

104 



15,383 

1,767 
2,094 
3,646 
3,097 
2,086 

1,372 
915 
277 
129 



11,942 

869 

880 

2,322 

1,763 

1,412 

1,395 

2,165 

869 

226 

41 



14,356 

603 
1,198 
2,795 
1,455 
1,689 

1,434 

3,442 

1,317 

343 

80 



259,220 

4,137 
13,426 
47,143 
46,176 
39,936 

24,948 

52,192 

17,042 

6,428 



310,180 

5,938 
23,CHS 
57,169 
65,469 
47,220 

32,494 

47,265 

20, Til 

8,721 

2,145 



156,498 

1,884 

7,740 

20,045 

25,503 

18,511 

17,556 

37,201 

18,020 

7,893 

2,145 



153,682 

4,054 
15,303 
37,124 
39,966 
28,709 

14,938 

10,064 

2,691 

328 



132,155 

1,916 
6,807 
20,154 
22,398 
15,337 

22,021 

26,794 

11,351 

4,217 

660 



144,884 

1,332 

6,919 

17,579 

14,996 

18,426 

14,767 
43,480 
20,201 
5,721 
1,413 



231,326 

22,218 
28,293 
45,344 
30,397 
28,378 

16,874 
35,016 
13,221 
5,290 
(■) 



410,578 

34,524 
44,238 
69,205 
64,390 
41,753 

34,259 
68,733 
36,107 
15,335 
2,034 



338,570 

25,596 
32,710 
53,363 
49,072 
31,575 

28,982 
65,485 
34,976 
14,777 
2,034 



72,008 

8,928 
11,528 
15,842 
15,318 
10,178 

5,277 

3,248 

1,131 

558 



320,357 

27,517 
27,030 
65,926 
49,025 
38,217 

41,637 

46,676 

18, (M8 

5,563 

718 



201,962 

5,331 
17,799 
35,241 
20,824 
24,408 

15,132 

54,272 

21,227 

6,673 

1,000 



4,601 

2,709 

1,297 

446 

61 

12 

16 
19 
39 



7,518 

4,594 

2,091 

563 



(') 



(1) 



3,650 

2,029 

1,078 

360 

109 

15 

(1) 

47 
1 
0) 



3,868 

2,565 
1,013 
203 
(') 



n 
n 



1,814 

i,o;o 

423 
252 
(') 

(M 

(M 
(') 
(') 



2,873 

1,592 

732 
376 
104 
(') 

(M 
(') 
(>) 

(') " 



504,444 
172,067 
147,344 
89,571 
15,533 
12,011 

14,267 

14,214 

29,448 

9,489 



513,343 

213,676 
157,700 
70,362 
27,224 
10,644 

(M 

19,010 

4,814 



325,140 

106,349 
96,373 
53,395 
22,196 
9,646 

(') 

17,777 
3,986 
(M 



183,203 

107,327 
61,322 
11,467 

(') 



0) 
(') 



86,102 

33,295 

19,827 

16,732 

(') 

n 

(J) 



122,861 

35,501 
29,804 
28,074 
7,533 

(') 
(') 
(') 

(') ' 



501,611 

171,274 

147,292 

89,315 

15,254 

11,301 

14,225 

14,050 

29,131 

9,269 



508,639 

212,361 

156,121 

69,733 

26,803 

10,443 

(1) 

18,670 

4,765 

(M 



320,960 

105,318 

94,878 

58,313 

21,828 

9,445 

(^) 
17,447 



(>) 



187,729 

107,043 

61,243 

11,42 

(') 



85,371 

37,988 

19,698 

16,565 

(') 



120,794 

35,174 
29,275 
27,890 

6,89 

(M 

0) 

(') 

(') 

(') 



5,534 

1,938 
1,559 

940 
198 
107 

127 
115 
423 

127 



3,918 

1,805 

1,268 

437 

142 

78 

O) 
111 
23 



2,047 

721 
111, 
233 

no 

64 
(M 



(') 



1,871 

1,084 
494 
2Q; 

(M 

(') 



(M 



788 

263 
191 
229 

(') 

(') 

(') 
(') 



1,458 

436 

544 

184 

97 

(') 

(^) 
(') 
(') 

(M " 



13,800 

2,058 
4,169 
2,944 

715 
209 

369 

695 

2,395 

246 



18,657 

3,413 
6,470 
3,753 
2,429 
335 

(') 
1,744 
116 
(') 



11,313 

1,398 
3,442 
2,552 
1,539 
260 

(') 
1,666 
64 
(M 



7,339 

2,015 

3,028 

1,201 

(M 

(') 



(M 
(') 



5,907 

902 
1,376 
1,675 
(M 

(M 

(M 
(') 
(') 



9,397 

1,051 
2,400 
2,663 
1,174 
(') 

(') 
(') 
(') 

(') " 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



79 



ACTIVE PARTNERSHIPS 



Table 15.— NUMBER OF PARTNERSHIPS, 



RECEIPTS, DEPRECIATION, NET PROFIT, 
AND SIZE OF NET PROFIT OR LOSS- 



NET LOSS, AND 
-Continued 



INVENTORY, BY SELECTED INDUSTRIES 



Industry and size of net profit or net loss 



WHOIlSAIf AND RETAIL TRADE — Continued 

Retail Trade^^ntinued 

Eating and drinldng places 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 unler $50,000 

$50,000 under $100,000 

$100,000 ui«ier $250,000 

$250,000 or more 

Drug stores and proprietar; stores 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,0CD 

$250,000 or more 



Liquor stores 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,0CO under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Par'.i^erships with net profit 



Number of 
partner- 
ships 



(1) 



Other retail trade 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 UBier $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Wholesale and Retail Trade Not Allocable' 
Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,0CO 

$50,000 under $100,000 

$100,000 under $250,00) 

$250,000 or acre 



FINANCE, mSUKANCE, AND REAL ESTATE 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



32,564 

8,375 
7,635 
8,040 
3,961 
1,615 

1,182 

1,363 

344 



6,225 

540 

532 

1,427 

1,120 
659 

387 

1,124 

220 



654 
870 
942 
746 
564 

307 

445 

91 

8 



25,182 

7,068 
5,391 
5,537 
2,871 
1,794 

820 

1,442 

208 



644 
710 
389 
173 
355 

150 

191 

92 

23 

1 



159,966 

71,673 
35,222 
21,754 
10,218 
6,059 

3,708 

7,098 

2,828 

935 

471 



Total 
receipts 



(2) 



2,077,537 

209,803 
285,112 
460,988 
318,012 
168,366 

162,255 

274,129 

128,796 

42,926 

27,150 



938, 703 

25,448 

53,205 

180,032 

129,640 

123,954 

68,737 
240,458 
80,976 
16,395 
19,808 



635,207 

29,930 
56,496 
94,061 
91,820 
94,191 

67,942 

143,906 

44,326 

11,935 



1,916,535 

152, 591 
222,303 
346,353 
295,600 
246,556 

130,442 

347, 331 

100,229 

54,241 

20,839 



419, 972 

16,710 
41,920 
45,133 
25,430 
61,549 

31,060 
86,229 
68,259 
35,U5 
8,517 



5,417,299 

375,621 
485,094 
519, 539 
387,688 
349,567 

223,263 
679,265 

516,771 

407, 051 

1,473,440 



Business 

receipts 



( Thotiimid 
dott*f») 



(3) 



2,048,444 

207,458 
281,371 
456,175 
314, 020 
166,421 

160,777 
269,416 
127,813 
42,300 
22,693 



931,339 

25,330 
52,970 
179, t»2 
123,343 
123,126 

68. 160 
238,496 

80,073 

16. 161 
19, 588 



629,342 

29,730 
56,336 
93,340 
91,077 
93,455 

67,663 

142,474 

42,785 

11,682 

(') 



1,695,380 

151,534 
219,699 
343,971 
291,002 
244,334 

129,421 

342,118 

99, 160 

53,447 

20, 694 



415,953 

16,283 
41,745 
44,862 
25, 051 
61,276 

30,856 
85, 537 
66,397 
34,979 
8,467 



4,780,057 

349,499 
450,982 
479, 554 
359, 585 
313,870 

197,141 
618,921 
443,653 
339,143 
1,227,509 



Deprecia- 
tion 



48,546 

6,205 
7,910 
10,493 
6,953 
3,379 

3,297 
6,347 
2,628 

752 
572 



9,946 

231 

545 

2,362 

1,444 

1,394 

676 

2,302 

721 

99 

152 



6,073 

316 
620 
384 
1,296 
796 

652 

1,040 

421 

48 



31,034 

2,944 
4,075 
5,443 
5,220 
4,073 

2,307 

5,061 

1,133 

522 

256 



154 
614 
526 
255 
689 

361 
1,091 

519 
246 
87 



439,183 

70,545 
66,560 
63,808 
45, 525 
37,670 

20,533 
60,538 
40,478 
13,001 
18,425 



let profit 

( Thouwand 



lotim 



(5) 



Inventory, 
end-of- 

year 
CntouMmtd 
doltart) 



(6) 



270,526 

8,174 
26,499 
58,182 
47, 195 
27,791 

26,577 

42,996 

22,273 

6,017 

4,822 



106,312 

506 
2,026 
11,116 

14,119 
15,151 

8,673 
37,194 
U,138 
1,635 
2,499 



53,393 

620 
2,613 
7,153 
8,998 
9,729 

6,918 

14,357 

6,479 

955 

(>) 



218,381 

6,166 
13, 058 
40,512 
35,264 
30, 332 

18,236 

47,322 

13,648 

5,669 

2,624 



33,008 

460 
2,236 
2,793 
2,138 
6,310 

3,350 
6,733 
5,700 
2,904 
314 



1,542,692 

53, 019 
116,260 
154, 072 
123, 574 
105,476 

82,924 
242,409 
192,153 
140,644 
332,161 



43,046 

5,372 
6,421 
6,787 
7,197 
3,362 

3,987 
4,539 
1,495 
816 
1,070 



167,226 

7,435 
11,479 
38,035 
26, 476 
23,053 

10,334 
33,564 
10,502 
2,515 
3,635 



67,549 

3,823 

8,100 

10,279 

6,662 

7,943 

7,153 

15,L49 

4,422 

1,818 



224,966 

22,262 
38,044 
39,441 
28,566 
24,669 

18,407 

33,644 

10,450 

7,999 

1,482 



43, 925 

2,169 
6,804 
4,397 
2,398 
6,570 

2,023 
8,676 
6,661 
3,922 
285 



77,365 

2,568 
25,603 
7,660 
760 
3,349 

1,656 

5,103 

21,214 

982 

8,448 



Partnerships without n'.'t profit 



Number of 
partner- 
ships 



(7) 



4,352 

2,015 

671 



338 
289 



Total 
receipts 



(ThiMitmd 
dollar') 



(8) 



840 
655 
183 



7,862 

5,350 

1,527 

622 

232 

19 

35 
(M 



550 
203 



(1) 






86,441 

53,334 

13,722 

7,986 

3,261 

1,407 

1,399 

2,328 

1,852 

951 

181 



263,293 

105,413 
68,665 
46,606 

23,524 



1,694 
316 



27,269 
25,956 



Business 
receipts 



(Thou»and 
dolUri) 



Deprecia- 
tion 



(Thouamtd 
dallatti 



(9) 



51,915 
35,287 
15,371 



236,157 

67,720 
48,069 
44,712 
25,438 
6,738 

20,159 



50, 869 

14,777 
8,741 

15,762 



1,516,115 

244,809 
153,797 
153,093 
110, U6 
46,665 

50,460 
234,729 
163,994 
175,290 
165,162 



265,013 

104,103 
68,305 
45,441 

28,291 



16,927 



1,630 
316 



74,454 

27,126 
25,741 

21,587 



(10) 



51,753 
35,151 
15,350 

(M 



232,541 

37,017 
46,656 
43,963 
25,053 
6,502 

20,066 

(M 
(M 



14,630 
3,669 

15,691 

(M 

(M ' 
(M 



1,405,409 

232,708 
147,617 
145,483 
107,184 
44,326 
45, 192 
223, 555 
177,040 
159,269 
123,035 



10,623 

3,403 
2,350 
1,318 

1,238 



230 
55 



(thatiuand 
dollmtt) 



(11) 



276 
455 



771 
571 
192 

(M 



6,119 

1,714 

1,598 

1,511 

553 

349 

351 

(1) 
(M 



1,233 

165 
233 



(') 



452,415 

64,489 
49,418 
44,558 
33,983 
16,225 

16,551 
59,589 
69,192 
70,008 
28,402 



21,633 

3,417 
6,333 
4,360 

2,694 



303 
446 



2,956 

295 
1,023 

1,638 



Inventory, 

end-of- 

year 

f Thousand 
dallmrni 



411 
845 

(M 



19, 616 

3,719 
4,747 
4,241 
2,693 
318 

2,295 

(M 
(M 



4,078 

396 
586 

1,167 
(M 



(■) 



690,491 
32,777 
44,146 
56,054 
40, 517 
24,260 

31,212 
83,925 
125,623 
145,721 
106,251 



(12) 



7,491 

2,908 
1,944 
1,701 

528 



4,868 
5,130 



7,679 
4,132 
3,433 

(M 



37,863 

14,339 
7,344 
5,191 
3,943 
1,485 

5,014 



(M 



1,314 
974 

2,305 

(M 

(M " 
(') 



3,344 
775 



17,505 
7,591 



(M 
581 



Footnotes at end of table . 



80 

ACTIVE PARTNERSHIPS 

Table 15. 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



-NUMBER OF PARTNERSHIPS, 



RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY. 
AND SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES 



Industry and size of net profit or net loss 



FIliANCE, INSURAJiCE, AMD REAL ESIAIE— Continued 
Finance 

Total 

Under $2,000 

M.OOC under }5,0CC 

{5.000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,0CO under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Insurance Agents. Brokers, and Service 
Total 

Under $2 ,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Real Estate 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,0CO 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Real estate operators (except developers) 
and lessors of buildings 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



Other real estate 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



SERVICES 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Footnotes at end of table. 



Partnersliips with net profit 



Number of 
partner- 
ships 



(1) 



32,427 

19,390 
4,602 
2,838 
1,479 

943 

SOS 
1,013 
769 
532 
353 



11,897 

2,248 
1,901 
2,305 
1,239 
971 

800 

1,717 

581 

101 

34 



115,642 

50,035 
28,719 
16,611 
7,500 
4,145 

2,400 

4,368 

1,478 

302 

84 



89,296 

41,103 
22,669 
12 , 573 
5,172 
2,700 

1,358 

2,854 

692 

131 
44 



26,346 

8,934 
6,050 
4,038 
2,328 
1,445 

1,041 

1,514 

786 

170 
40 



135,465 

21,448 
19,944 
22,179 
14,269 
7,912 

6,231 
17,019 
13,491 
7,500 
1,472 



Total 
receipts 



dotl*ra) 



(2) 



2,005,649 

31,885 
69,485 
64,544 
63,068 
60,861 

30,400 

98,412 

140,444 

214,535 

1,232,015 



680,265 

25,130 
29,488 
70,634 
46,320 
63,822 

40,039 
156,380 
92,047 
46,480 

109,925 



318,605 
386,121 
384,361 
278,300 
224,884 

152,824 
424,473 
284,280 
146,036 
131,500 



267, 501 
308,519 
316,615 
212,936 
160,201 

99,272 
298,261 
169,487 

75,312 

85,524 



737,707 

51,105 
77,602 
67,746 
f.5,314 
64,683 

53,552 
126,212 
114,793 
70,724 
45,976 



10,898,269 

341,196 
435,747 
727,119 
677,899 
507,014 

471,732 
1,581,949 
2,012,228 
2,098,522 
2,044,763 



Business 
receipts 



(Thouim\d 



(3) 



1,543,244 

15,835 
49,889 
44,085 
46,784 
41,952 

18,440 

69,538 

90,134 

161,027 

1,005,560 



670,606 

24,945 
29,233 
69,485 
45,695 
63,233 

33,988 
155,176 
90,422 
45,349 
108,080 



308,719 
371,860 
365,984 
267,106 
208,685 

139,713 
394,207 
263,297 
132,767 
113,869 



1,906,796 

261,662 
299,564 
305,687 
207,295 
152,581 

95,339 
281,151 

161,077 
68,854 
73,586 



659,411 

47,057 
72,296 
60,297 
59,811 

56,104 

44,374 
113,056 
102,220 
63,913 
40,283 



338,503 
431,309 
719,225 
667,824 
500,143 

467,875 
1,558,552 
1,986,441 
2,085,271 
2,011,890 



Deprecia- 
tion 



( TTiDuaand 
dollar*) 



(4) 



17,308 

638 
651 
649 
2,193 
572 

393 

893 

1,639 

1,065 

8,605 



422 

355 

1,137 

725 
770 

541 

1,717 

725 

361 

345 



414,657 
69,585 
67,534 
62,022 
42,607 
36,328 

19,499 
57,928 
38,114 

11,575 
9,475 



331,984 

55,690 
63,393 
59,267 
39,650 
31,619 

17,174 

51,084 

35,513 

9,490 

9,104 



32,o83 

3,895 
4,141 
2,755 
2,957 
4,709 

2,325 
6,844 
2,601 
2,085 

371 



285, lc7 

23,516 
27,511 
33,965 
28,414 
24,720 

14,421 
45,577 
40,459 
22,950 
23,534 



Net profit 



(Thouiand 
doltar>) 



(5) 



521,191 

10,624 
14,808 
20,548 
18,004 
15,174 

11,523 
34,727 
55,120 
80,434 
259,229 



207,969 

2,026 
6,934 
16,907 
14,955 
16,781 

17,823 
59,798 

37,170 
14,284 
21,291 



813,532 

40,369 
94,518 
116,617 
90,615 
72,521 

53,578 
147,884 
99,863 
45,926 

51,641 



526,189 

33,103 
74,309 
88,530 
62,636 
46,991 

30,306 
95,915 
45,099 
19,397 
29,903 



287,343 

7,266 
20,209 
28,087 
27,979 
25,530 

23,272 
51,969 
54,754 
26,529 
21,738 



4,217,151 

23,154 
67,992 
163,675 
177,548 
136,205 

139,591 
615,529 
953,780 
1,085,643 
852,934 I 



Inventory, 

end-of- 

year 

(Thouamd 
dollars) 



(6) 



5,860 

468 

95 

2,449 

224 



1,639 



(M 



70,485 

2,100 

25,508 

5,231 

516 

3,349 

1,638 

3,464 

21,214 

982 
6,483 



1,085 



(M 



69,400 

2,100 

25,498 

5,231 

516 

3,349 

563 

3,464 

21,214 

982 
6,483 



100,775 

6,175 

9,688 

22,713 

13,769 

10,565 

7,950 
14,871 
8,812 
5,237 
995 



pBrlnerEMps with:.'jt :v;t profit 



Number of 
partner- 
ships 



(7) 



16,168 

12,251 

1,695 

825 

372 

224 

125 
168 
278 
151 
77 



1,315 

911 
175 



(') 



40,172 

11,851 

6,988 

2,904 

1,183 

1,274 
2,134 

1,574 

775 



54,854 

32,753 

9,252 

5,279 

2,195 

924 

850 
1,704 
1,288 

528 
91 



14,094 

7,420 

2,599 

1,709 

709 

258 

424 

430 
286 
247 
(') 



31,213 

18,956 

6,710 

2,689 

885 

526 

337 
684 
287 
105 
24 



Total 
receipts 



(Thoasard 
dollars) 



(8) 



220,706 

12,479 

7,248 

5,925 

2,278 

996 

1,830 
52,238 
13,470 
17,229 

107,013 



48,169 

22,675 
10,289 
(') 

(M 






1,249,240 1,204,984 



Business 
receipts 



(9) 



7,676 

4,416 

2,589 

940 

541 

898 
49,262 

10,190 
9,638 
67,827 



46,448 

22,504 
10,129 



209,655 
136,260 
135,495 
105,755 
45,659 

48,630 
181,031 
170,524 

158,059 



1,089,325 

185,986 
120,669 
114,739 
95,196 
39,750 

33,385 
165,292 
157,894 
125,791 

49,624 



159,914 

23,669 
15,591 
20,756 
11,559 
5,919 

15,245 
15,739 
12,630 

31,268 
0) 



869,305 

295,564 

139,551 

80,524 

38,391 

51,426 

37,569 
70,375 
76,747 
41,301 
37,756 



202,528 
133,072 
131,227 
105,162 
43,785 

44,294 
173,227 
166,850 
149,631 

(') 



182,020 
118,210 
112,292 

94,175 
38,137 

32,471 
161,231 
154,925 
122,238 

48,521 



140,763 

20,508 
14,862 
18,935 
10,987 
5,648 

11,823 
11,996 
11,924 

27,393 
(') 



841,502 

290,959 
136,625 
78,280 
37,631 
49,254 

34,161 
68,693 
70,565 
38,227 
37,092 



Deprecia- 
tion 



(10) 



647 
929 
759 
252 
379 

101 
364 
415 
754 

1,382 



174 
38 



(') 



(M 



445,815 

63,668 
48,451 
43,678 
33,708 
15,845 

16,450 
58,973 
68,777 
69,244 



411,715 

60,810 
44,168 
41,879 
31,777 
15,407 

15,019 
55,885 
56,408 
55,298 

24,064 



34,100 

2,858 
4,283 
1,799 
1,931 
439 

1,431 
2,088 
2,369 

13,946 



109,245 

19,998 
15,020 
14,597 
6,195 
8,915 

4,444 

10,374 

20,105 

5,826 

3,771 



(Thousand 
dollars) 



[ID 



134,536 

4,534 
5,249 
5,505 
4,541 
3,821 

2,895 

7,098 

17,921 

22,884 

59,987 



7,640 



647 
517 






(') 
(') 



548,315 

27,596 
38,380 
49,417 
35,803 
20,439 

28,317 

75,851 

107,707 

120,158 



419,453 

22,591 
30,088 
37,057 
27,026 
15,836 

18,959 
50,760 
88,390 
81,660 
37,086 



128,862 

5,005 
8,292 
12,360 
8,777 
4,603 

9,358 
15,091 
19,317 

38,498 
(M 



153,123 

13,397 
20,820 
19,391 
10,592 
8,907 

7,619 
22,966 
19,254 
14,720 
15,457 



Inventory , 

end-of- 

year 

f Thousand 
dollars) 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



81 



ACTIVE PARTNERSHIPS 



Table 15.— NUMBER OF PARTNERSHIPS, RECEIPTS, DEPRECIATION, NET PROFIT, NCT LOSS, AND INVENTORY, 

AND SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES 



Industry and size of net profit or net loss 



SERVICES — Continued 



Hotels, flyaninp Houses , Camps, 
Other lodging Places 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Personal Services 



Total . 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



lAundrles, laundry services, cleaning and 
dyeing plants 



Total . 



Under $2,000 

$2,000 under $5, OX 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Beauty and barber shops 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Other personal services 



Total . 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000 .. . 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Business Services 



Total . 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



artnerships with net profit 



Number of 
partner- 
ships 



8,080 

2,923 

2,094 

1,411 

678 

327 

140 

305 

183 

13 



26,270 

6,622 
5,471 
6,573 
3,594 
1,500 

721 

1,242 

482 

60 

5 



9, CM 

3,026 
2,422 
1,837 
1,098 
529 

244 
387 
83 
18 



10,978 

2,535 
2,381 
3,774 
1,625 
493 



Total 
receipts 



(2) 



5,644 

1,063 
668 
962 
870 
477 

428 

747 

393 

35 

1 



14,995 

4,503 
2,807 
2,611 
1,611 

1,081 

702 

1,103 

427 

115 

35 



431,077 

50,921 
58,022 
58,769 
57,409 
25,016 

15,921 
63,904 
62,515 

14,597 
24,003 



1,063,016 

96,661 
108,676 
159,987 
152,225 
107,535 

68,638 

177,091 

133,808 

43,425 

14,970 



439,893 

51,011 
54,468 
66,226 

58,027 
43,417 

31,346 
65,707 
35,843 
21,079 
12,269 



218,791 

27,186 
35,226 
64,546 
46,377 
24,001 



21,455 



404,332 

18,464 
18,982 
29,215 
47,821 
40,117 

33,034 

100,830 

95,003 

18,165 
2,701 



762,657 

41,585 
51,083 
75,826 

62,090 
71,9Cf7 

58,458 

141,400 

111,732 

75,666 

72,910 



Business 
receipts 



(3) 



417,163 

49,957 
56,711 
58,343 
56,670 
24,572 

15,874 
62,915 
60,919 
14,034 
17,173 



1,CK8,403 

95,966 
107,935 
158,832 
150,283 
105,601 

68,030 

172,420 

131,476 

42,976 

14,884 



434,694 

50,729 
53,921 
65,934 
57,416 
42,220 

31,747 
65,238 
34,388 
20,903 
1.2,198 



217,606 

27,025 
35,131 
64,105 
46,294 
23,683 



21,368 



396,103 

18,212 
18,883 
28,793 
46,573 
39,698 

32,532 
96,631 
94,1A4 
17,951 
2,686 



747,214 

41,219 
50,410 
74,677 
60,435 
70,062 

57,359 

135,559 

110,038 

75,064 

72,391 



Deprecia- 
tion 



(4) 



45,032 

7,314 
6,756 
7,133 
5,183 
3,812 

1,254 

6,591 

5,330 

920 

789 



56,642 

7,882 
6,836 
7,135 
6,983 

5,830 

4,184 
10,689 
4,708 
1,196 
1,149 



28,203 

5,693 
4,706 
3,396 
3,460 
2,499 

2,073 
3,699 
1,019 
581 
1,077 



5,756 

994 

937 

1,804 

1,008 

596 



Net profit 



( Thousand 
doH»r»} 



22,683 

1,195 
1,243 
1,935 
2,515 
2,735 

2,034 

6,794 

3,633 

527 

72 



45,070 

3,049 
5,929 
3,856 
5,409 
6,562 

1,775 
7,113 
7,848 
2,139 
1,390 



(5) 



64,486 

2,550 
7,010 
10,126 
8,320 
5,666 

3,060 

10,941 

11,860 

1,784 

3,169 



244,113 

6,250 
18,776 
48,041 
44,370 
25,690 

16,006 

42,356 

32,440 

8,050 

2,134 



74,456 

2,859 
8,286 

13,148 

13,601 

9,028 

5,368 
12,573 
5,510 
2,457 
1,626 



73,047 

2,388 

8,154 
27,857 
19,685 

8,401 



6,562 



96,610 

1,003 
2,336 
7,036 
11,084 
8,261 

9,537 
25,715 
26,595 

4,535 
508 



189,453 

3,739 

9,539 

19,309 

20,319 

18,731 

15,734 
37,021 
30,163 
16,423 
18,475 



Inventory, 
end-of- 

year 
f TAouawid 
dollars) 



(6) 



2,351 

242 
523 
266 
299 

99 
392 
181 

80 
249 



24,119 

1,497 
1,921 
2,407 
3,275 
3,499 

1,921 
4,515 
4,012 
1,072 



2,597 

171 
252 
428 
123 

131 

193 
134 
465 
700 



2,858 

197 
304 
194 

767 
1,052 



Partnerships without net profit 



Number of 
partner- 
ships 



(7) 



18,664 

1,129 
1,365 
1,785 
2,385 
2,316 

1,728 

4,376 

3,360 

220 



7,452 

616 
346 

1,246 
934 

1,246 

389 
991 
1,201 
189 
294 



5,015 

2,101 

1,432 

523 

272 

232 

254 



(') 



6,382 

4,619 
1,311 
394 
(') 






3,776 

2,584 
845 
319 



CM 



1,708 
1,412 
245 
(M 



(') 



898 
623 

270 



(M 



4,664 

3,012 
849 
331 

151 

293 



(•) 
(') 
(M 



Total 
receipts 



(8) 



211,897 

24,154 
21,494 
16,992 
16,822 
19,751 

(M 

37,308 
37,156 
18,270 

n 



97,230 

59,984 
26,612 

6,491 
(') 



(M 



55,460 

35,262 

14,034 
4,542 



(') 



26,029 

17,870 
5,957 
(M 



15,791 
6,852 
7,509 



(') 



81,403 

24,407 

12,790 

9,962 

2,829 

26,375 






Business 
receipts 



(Thotjamid 
dollar*) 



Deprecia- 
tion 



fTTtouii 
dottMi 



(9) 



205, 598 

23,681 
21,208 
16,670 
16,402 
19,335 

36,009 

36,269 

16,294 

(5) 



95,920 

58,894 
26,442 

6,484 

(M 






34,842 

14,037 

4,537 



(M 



17,776 
5,952 



(M 



15,013 
6,276 
7,391 



(M 



76,053 

23,819 

12,564 

9,737 

2,787 

24,665 



(M 



(10) 



( Thousand 
daltart) 



(11) 



42,570 

4,165 
6,209 
4,437 
2,440 
5,813 

(M 
6,326 
4,930 
2,735 

V-) 



13,070 

6,923 
3,434 
2,296 
CM 



(M 

(M 



10,296 

5,606 
2,420 
2,125 

CM 



CM 



1,155 

712 
257 
(M 



CM 



1,619 
605 
922 



CM 



10,886 

2,184 

1,057 

3,360 

954 

2,802 



CM 
CM 
CM 



Inventory, 
end-of- 

:;ear 

( Thoummtd 

dollmrni 



Cl2) 



43,346 

1,867 
4,733 
3,932 
3,122 
3,915 

(M 

3,764 

5,636 

7,716 

CM 



11,510 

3,600 
3,778 
2,772 
CM 



CM 

CM 



7,294 

2,262 
2,384 
2,193 

CM 



CM 



2,647 

881 
814 

CM 



CM 



1,569 
457 
917 



(M 



18,933 

1,787 
2,715 
2,237 

1,833 

7,732 



(M 
CM 



1,451 

235 
159 
166 

CM 

CM 
190 
261 
265 

CM 



1,264 

679 
477 
(M 



CM 



CM 

CM 
CM 
CM 



205 
(M 



CM 



760 
395 
335 



CM 



1,816 

203 
1,525 

CM 

53 



Footnotes at end of table . 



82 

ACTIVE PARTNERSHIPS 



BUSINESS RETURNS/1964 • PARTNERSHIPS 



Table 15.— NimBER OF PARTNERSHIPS, 



RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY, 
AND SIZE OF NET PROFIT OR LOSS— Continued 



BY SELECTED INDUSTRIES 



Industry' and size of net profit or net loss 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 



Business 
receipts 



Deprecia- 
tion 



(Thoutand 
dollara) 



Net profit 

(Thoutsttd 



Inventory , 
end-of- 

year 
f 7Tioui«td 
dollmra) 



artnerships without net profit 



Number of 
partner- 
ships 



Total 
receipts 



Business 
receipts 

(JhousBnd 

doH»T3} 



Deprecia- 
tion 



Inventory, 

end-of- 

year 



(Thcutand 
dotlarit 



SERVICES — Continued 

Automobile and Other Repair Services 
Auunoblle perking, repair, and services 
Total 



(1) 



(2) 



(3) 



M 



C5) 



(6) 



(7) 



(10) 



Under (2.000 

12,000 under $5,000 

»5,000 under $10,000 

»10,000 under «5,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Repair services, except automobile 
Total 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,C00 under $25,000... 
$25,000 under $50,000... 
$50,000 under $10C',000.. 
$100,000 under $250,000. 
$250,000 or more 



Amusement and Recreation Services, 



Including Motion Pictures 



Total . 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Medical Services 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Offices of physicians and surgeons 



Total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



Other medical services 



Total . 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 or more 



15,032 

2,786 
2,621 
4,617 
2,715 
1,130 

592 

497 

70 

3 



7,213 

1,670 
1,625 
1,625 
1,007 
566 

320 
342 



(M 



6,993 

2,161 
1,509 

1,319 

640 
318 

234 
408 
133 

U. 

27 



20,507 

1,213 

937 

1,305 

1,187 

927 

819 
3,774 
5,818 
4,119 

408 



545 
418 
430 

370 
373 

433 
2,638 
5,269 
3,880 

385 



668 
519 
875 
817 
554 



693, 107 

43,086 
69,155 
170,705 
U9,402 
94,839 

67,782 

66,734 

26,861 

3,645 

898 



268,653 
11,134 
30,595 
51,905 
41,867 
33, 7n 

27,387 
41,623 
27,627 

(M 



437,605 

23,458 
39,705 
50,809 
5 5,204 
25,565 

25,644 
59,370 
52,236 
28,475 
77, 139 



21,769 
32,248 
66,713 
63,007 
52,018 

49, Oil 
290,094 
718,214 
965,305 
376,826 



2,107,485 

8,644 
12,538 
12,782 
17,143 
17,155 

16,804 
184,328 
622,389 
868,620 
347,082 



527,750 
13,125 
19,710 
53,931 
45,864 
34,863 



386 


32,237 


136 


105,766 


549 


95,825 


239 


96,685 


23 


29,744 



686,175 

42, 914 
68,913 
168,144 
148,638 
94,438 

67, 523 
64,817 
26,286 
3,613 



267, 360 

11,068 
30,466 
51,859 
41,637 
33,628 

27,301 
41,557 

27,106 

(M 



417,461 

23,150 
39,109 
49,743 
51,379 
24,649 

25, 562 
55,512 
46, 569 
27, 595 
74,193 



21,755 

32,148 

66,429 

62,889 

51,723 

48,965 

289,110 

715,061 

%1,609 

374,153 



8,639 
12,524 
12,736 
17,090 
17,100 

16,768 
183,702 
619,467 
865,304 
344,724 



525,788 

13,116 
19,624 
53,693 
45,799 
34,623 

32,197 
105,408 
95, 594 
96,305 
29,429 



17, 539 

1,731 
1,797 
5,044 
2,524 
2,402 

1,172 

2,147 

611 

101 

10 



5,515 

307 
752 
963 
885 
980 



331 
647 



29,960 

1,453 
3,250 
4,925 
4,360 
2,209 

2,019 
2,746 
3,565 
555 
4,878 



33,903 
633 
1,083 
2,949 
1,276 
1,376 

1,127 
4,947 
8,614 
9,095 
2,808 



21,251 

151 
188 
241 
215 
337 

219 
2,465 

7,205 
7,902 
2,328 



12,657 

482 

895 
2,708 
1,061 
1,039 

908 
2,482 
1,409 
1,193 

480 



132,162 

2,653 
9,243 
34,552 
33,208 
19,372 

13,117 

14,648 

4,6U 

487 

268 



65,346 

1,436 

5,215 

12,223 

12,061 

9,483 

7,076 
12,015 

5,564 

(^) 



77, 885 

2,119 
4,980 
9,653 
10,455 
5,176 

5,206 
12,966 
8,637 
6,285 
12,408 



1,390,064 

928 

3,316 

9,922 

15,219 

16,020 

18,312 
144, 026 
418,929 
588,554 
174,838 



1,227,923 

348 
1,482 
3,228 
4,959 
6,625 

9,719 
102,106 
382,619 
552, 598 
164,239 



162,141 

580 

1,834 

6,694 

10,260 

9,395 

8,593 

41,920 

36,310 

35,956 
10, 599 



29,069 

2,103 
3,574 
8,456 
4,974 
3,487 

2,232 

2,417 

1,467 

359 



23, 387 

993 
2,541 
8,438 
2,306 
1,414 

2,290 
2,677 

2,228 



335 
614 
340 
394 
284 

401 
960 
520 
(M 



5,797 

(M 

141 
1,160 

840 
610 

240 
1,459 
443 
660 
235 



(') 
(M 



(M 



475 
247 
320 
148 



4,521 
(1) 

<'} 
1,160 

802 
610 
240 
984 
196 
340 
(M 



2,260 

629 



(M 



1,597 

1,326 
222 

(M 



5,278 

2,634 

1,356 

571 

248 

(') 

143 

133 

48 



1,580 

780 
320 
231 



(M 

(M 
(1) 



559 
234 
251 



(M 



1,021 
546 
300 



(M 
(M 
(') 



81,150 

30,964 
19, 510 






(') 



180,975 

39,227 
29,159 
15,133 

6,870 

(') 

1A,528 

23,109 

18,942 
23,476 



88,392 

40,765 

9,488 

13,356 

16,421 

(M 
(M 
(M 
(1) 



31,501 

23,515 

7,232 

(M ' 
(M " 



56,891 
17,250 
15,612 

15,668 

(') 
(') 
(•) 
(M 



78,312 

30,748 
19,151 

21,993 



(M 

(M 



20,906 
18,353 



(M 



38,496 
27,797 
14, 578 

6,705 

(') 

14,228 

20,344 
18,044 
23,274 



40,622 
9,480 
12,396 

16,368 

(M 
(') 
(M 
(1) 



31,359 

23,331 

7,225 

(') ' 



55,822 
17,241 
14,651 

15,615 

(M 
(M 
(M 



8,739 

1,523 
781 



3,462 



(M 
(') 



563 

158 
(') 



2,311 
2,487 
2,134 
1,529 
(') 



11,921 
2,679 

10 



926 
398 
846 

1,015 

(') 
(M 
(>) 



632 
309 
304 

(M ' 



2,882 
617 
940 



C») 

(M 



7,071 

1,465 

1,760 



(M 
(') 



868 
725 
(1) 



2,081 
4,239 
4,234 
3,047 
(') 

4,477 

9,289 
6,364 
6,815 



460 
1,198 
1,567 

2,634 

(') 
(M 
(M 

(') 



2,950 

89 

1,132 

(') " 

(M ' 



6,524 

371 

1,633 

1,790 

(M 
(M 
(M 
(M 



Foolnotea al end of table . 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



83 



ACTIVE PARTNERSHIPS 



Table 15.— NimBER OF PARTNERSHIPS, RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF NET PROFIT OR LOSS— Continued 



Industry and size of net profit or net loss 



SERVICES— Continued 

Legal Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

aigineerine and Architectural Services 

Total 

Under $2,000 

$2,000 under $5,0CO 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or iBore 

Accounting, Auditing, and BookJteeping Services 

Total 

Under $2,000 

$2,000 under $5,0X 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $5O,0CO 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 

Other Services 

Total 

Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 or more 



NATURE OF BUSINESS NOT ALLOCABLE 



Partnerships with net profit 



Number of 

partner 

ships 



(1) 



20,367 

940 
1,081 
1,282 
1,375 
1,176 

1,621 
5,i96 
4,178 
2,403 
815 



5,597 

922 
497 
510 
357 
387 

413 

1,425 

727 

290 

69 



8,242 

1,037 
712 
621 
675 
452 

614 
2,251 
1,360 

417 

103 



667 
589 
305 
232 






913 



Total 
receipts 



(Thoutaitd 
doltmf) 



(2) 



12,537 
19,928 
30,040 
41,055 
47,470 

76,812 
368,457 
493,149 
638,548 

827,967 



853,493 

19,144 
12,700 
28,611 
18,238 
24,585 

40,028 
177,505 
176,717 
179,723 
176,242 



9,782 
7,951 
27,240 
27,699 
21,133 

36,222 
179,290 
210,429 
128,114 
464,194 



65,409 

11,119 
5,684 
6,514 
9,703 

(') 

16,481 
26,914 



23,945 



Business 
receipts 



(Thouftnd 
dotUri) 



(3) 



2,537,956 

12,521 
19,632 
29,812 
40,620 
46,748 

75,601 
365,926 
489,025 
634,020 
824,051 



845,923 

19,129 
12 , 582 
28,258 
18,224 
24,450 

39,871 
176,313 
174,857 
178,001 
174,238 



9,767 
7,823 
26,839 
27,363 
21,077 

36,003 
178,073 
205,832 
127,760 
450,344 



84,750 

11,057 
5,580 
6,289 
9,686 

16,450 
26,707 



22,088 



Deprecia- 
tion 



f Thouawid 
dotlarw) 



(4) 



27,825 

197 
343 
729 

787 
697 

1,063 
4,969 
5,451 
5,875 
7,714 



289 
221 
409 
181 
241 

469 
2,575 
1,529 
1,243 
1,306 



210 
270 
698 
597 
589 

824 
2,934 
2,552 
1,224 
3,448 



451 
324 
124 
229 






219 
245 



423 



Net profit 



( Thoutattd 
dolltif) 



(5) 



1,415,881 

920 

3,549 

9,064 

17,916 

20,829 

36,880 
202,708 
296,825 
362,656 
464,534 



901 
1,766 
3,929 
4,550 
6,430 

9,272 
52,810 
50,724 
40,343 
31,602 



964 
2,597 
4,655 
8,396 
7,877 

13,864 
81,242 
92,247 
55,955 
141,430 



26,207 

594 
2,001 
2,201 
2,734 
(') 

5,796 
10,686 



6,825 



Inventory, 

end-of- 

year 

f Thoua^rd 
doJi«ri) 



(6) 



386 
123 

228 
,120 
357 
504 
217 






(') 



283 
423 



934 
379 



121 



Partnerships without net profit 



Number of 
partner- 
ships 



(7) 



1,234 
840 
294 

(') 

<;' 



472 
222 






304 

270 



(M 

(M 



613 
246 



(') 



500 



Total 
receipts 



(Thou3tnd 
dollars) 



(8) 



28,039 
18,864 
4,468 

(M 

(') 

'■V 



21,038 
10,837 

<;> 
(») 

(M 



22,150 
12,701 

8,543 
(M 



8,998 
5 ,,033 
2,845 



54S 



Business 

receipts 



(Thou Bar 
dollari 



(9) 



26,554 

17,787 

4,080 

(') 
(') 

(M 
(') 



12,559 
8,539 






8,891 
4,951 
2,838 



4,483 



Deprecia- 
tion 



(Thouiand 
dollaraj 



(10) 



690 
213 
392 



(M 

(M 
(M 



145 
99 



(M 

(M 
(M 



203 
181 






512 
342 

107 



(M 



Net loss 

(Thouaand 
doilara) 



(11) 



4,027 

418 

1,388 

(M 
(') 

<;> 

(M 



5,046 

347 

1,175 

(M 
(') 

(M 

<;' 



130 
1,313 



1,625 

374 
940 
(') 



Inventory, 
end-of- 

year 
(Thouamid 
dottara) 



(12) 



2,485 
1,359 



(') 



631 

631 



2,768 
(M 
2,746 



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

NOTE: Returns with neither net profit nor net loss are included with returns without net profit under $2,000. See text for explanatory statements and "Description of the 
Samples and Limitations of the Data." 



84 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



ACTIVE PARTNERSHIPS CONTRIBUTING TO EMPLOYEE BENEFIT PLANS 

Table 16. — NinffiER OF PARTNERSHIPS, BUSINESS RECEIPTS, NET PROFIT, AND EMPLOYEE BENEFIT CONTRIBUTIONS, BY SELECTED INDUSTRIES 



Selected industry 



PartnersiiipE with and without net profit 



Total 
number 
of partner- 
ships 



Partnerships contributing to employee 
benefit plans 



Number 
of 
partner- 
ships 



Business 
receipts 



dollars) 



Net profit 
(less 
loss) 

(Thouamyd 
dollart) 



Contribu- 
tions to 
employee 
benefit 

plans 
(nvitaend 

dot lata) 



Partnerships with net profit 



Total 
number 
of partner- 
ships 



Partnerships contributing to employee 
benefit plans 



Number 

of 
partner- 
chips 



Business 
receipts 



(Thotsaand 
ekittara) 



Net 
profit 



Contribu- 
tions to 
employee 
benefit 

plans 

(ThouMMtd 
dollara) 



(1) 



(2) 



w 



(5) 



(6) 



(7) 



(8) 



(9) 



All industries. 



Agriculture, forestry, and fisheries 

Farms 

Other agriculture, forestry, and fisheries. 



Uining 

Contract construction. 



General contractors 

Special trade contractors. 
Contractors not allocable. 



Uanufacturing . 



Food and kindred produc ts 

Apparel and other fabricated textile products. 

Lumber and wood products, except furniture. 

Printing, publishing, and allied industries... 

Machinery, except elec trie 

Other manufacturing 



Tranaportation, 
services 



coomiuniGation, electric, gas, and sanitary 



Uotor freight transportation and warehousing, terminals, 
and related services 

Other transportation, ccmnunication, electric, gas, and 
sanitary services 



Wholesale and retail trade. 
Wholesale trade 



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



Retail trade 

Building materials, hardware, and farm equipnent. 

General merchandise stores 

Food stores 

Automotive dealers and gasoline service stations. 

Furniture, heme furnishings, and equipnent stores 

Eating and drinking places 

Other retai 1 trade 



Wholesale and retail trade not allocable. 



Inance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators (except developers) and lessors of buildings.. 



Other real estate. 



Hotels, rocoing houses, camps, and other lodging places... 

Personal services 

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



Business services 

Aauseoent and recreation services 

Uedlcal services 

Offices of i^'Slcians and surgeons 

Offices of dentists and dental surgeons. 
Other medical services 



Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services 



Nature of business not allocable. 



117,813 
12, 546 



li,432 

57,298 

20,255 

36,789 

254 



40,411 

5,963 
2,788 
6,251 
6,290 
4,590 
14, 529 



16,437 

10,381 

6,056 

248,725 

36,098 

5,615 

4,258 

26,225 

208,969 

15,467 
10,716 
34,780 
39,965 

13,379 
40, 382 
54, 280 



48,595 
13,212 

184,600 
144,160 
40,440 

•166,678 

13,095 

32,652 
13,424 
19,228 

19,659 
12,271 

22,087 

15,300 

1,595 

5,192 

21,601 
6,400 
8,843 

30,070 

1,413 



3,913,439 



580,751 



30,271 



3,692,061 



620,388 



189 

53 



187 
535 



151 
75 
18 

130 
19 

255 



198 
47 



93 

13 

272 



77 

56 

277 

82 

128 
104 
215 



230 
141 

410 
295 
115 

1,551 
41 

213 

116 
97 

110 

43 

514 
421 



394 
94 

106 
36 



43,881 

35,175 

8,706 



163,885 
130,556 



568,215 

191,212 
71,782 
26,761 
74, 145 
23,360 

180,955 



50,299 

32,000 

1,072,220 



189, 737 
25,007 
393, 658 

447, 014 

55,794 
31,366 
145,189 
89,444 

28,086 
42,129 

55,006 

16,804 

723,306 

622,288 
32, 549 

68,469 
54,357 
14,112 

.,076,324 

14,642 

46,895 
26,099 
20, 796 

46,361 
19,892 

171,235 
141,939 

29,296 

258,398 

123,280 

386,337 

8,784 



5,978 

4,162 
1,816 

2,061 



8,166 
11, 866 



53,638 

10,495 
4,662 
2,996 

13, 039 
3,185 
19,261 



5,347 

6,415 

51,486 

26,858 

4,769 

1,349 

20,740 

24,179 

4,151 
2,242 
5,707 
2,627 

2,806 
3,273 
3,373 



62,501 
7,514 

10,838 
8,420 
2,418 

354,941 

936 

8,242 
4,267 
3,975 

7,930 
2,314 

67,951 
64,400 

3,551 

143,936 

18,023 

101,969 

3,140 



395 
146 



1,013 

793 

220 

3,986 
1,714 

392 

74 
1,248 

2,247 

236 

122 
417 
309 

297 
612 
254 



7,553 

520 

635 
375 
260 

9,764 

342 

346 
166 

180 

528 
303 

1,375 
923 

452 

1,851 

1,653 

3,288 

78 



93, 019 

84,171 
8,848 



1,014 


16,197 


1,608 


31,756 


- 


224 


3,198 


32,376 


741 


4,909 


429 


2,367 


151 


5,309 


628 


4,915 


129 


3,794 


1,120 


11,082 



3,330 

4,459 

202,550 

30,006 

4,655 

3,077 

22, 274 

169,311 

12,651 

3,511 

29,260 

32,447 

10,506 
32, 564 
43,872 

2,733 

159,966 

32,427 
11, 897 

115,642 
39,296 
26,346 



26,269 
9,648 
16,621 

14,995 
6,992 

20,507 

14,741 

1,546 

4,220 

20,367 
5,597 
8,242 

24,414 

913 



(M 



191 
162 



171 
495 



134 

74 
16 
101 



87 

12 

246 



72 

55 

216 

82 

127 

100 
164 



169 

91 

196 

130 



1,498 

38 

213 
116 
97 

110 
19 

513 
420 

93 

394 
94 

106 
11 



31,706 
(M 



143,469 
125,093 



523,067 

165,062 
71,013 
24,757 
67,870 
23,360 

171,005 



46,380 



32,000 



131,183 

17,083 
391,737 

416,118 
54,299 
30,486 

124,233 
89,444 

27, 352 
39,839 
50,465 

13,765 

644, 877 

571,012 
26,203 

47, 662 

39, 360 

8,302 

1,069,332 

11,644 

46,895 
26,099 
20,796 

46,361 

18,178 

168,976 
139,630 

29,296 

258,393 

123,280 

386,837 

8,763 



7,178 
5,262 
(') 

4,895 



9,793 
12,253 



54,275 

10,833 
4,662 
3,025 

13,100 
3,185 

19,470 



4,806 

1,349 

20, 982 

24,770 

4,215 
2,264 
5,959 
2,629 

2,806 
3,290 
3,607 



112, 322 

90,417 
7,903 

14,002 
10,912 
3,090 

355,247 

1,175 

8,242 
4,267 
3,975 

7,930 
2,873 

67,951 
64,400 

3,551 

143,936 

18,023 

101, 969 

3,148 



(10) 



165 

116 



(') 



2,507 

946 
1,561 



3,035 

673 
424 
132 
599 
129 
1,073 



605 

220 

3,627 

1,610 

373 

18 

1,219 

2,005 

205 
121 
331 
309 

212 
598 
229 



6,054 
414 

335 
174 
161 

9,715 

313 

346 
166 
180 

523 
300 

1,368 
916 

452 

1,851 

1,653 

3,283 

68 



'Estimate Is not shewn oeporalely because of hich .-iampling voriablllty. However, the data are included In the appropriate totals. 
IJTjTE: Sfo text for explanatory statements and "Description of the Samples and Limitations of the Data." 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



85 



ACTIVE PABTNERSHIPS 

Table 17.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, AND INVENTORY, BY ACCOUNTING PERIOD AND INDUSTRIAL DIVISION 



Accountijig period (month in which ended) 



Number of 
partner- 
ships 


Business 
receipts 

Out I mr mi 


Inventory, 

end-of- 

year 


Number of 
partner- 
ships 


Business 
receipts 

fTTMUBMd 

dalUtmi 


Inventory , 

end-of- 

year 

dall»r»). 


Number of 
partner- 
ships 


Business 
receipts 

(ThouBwtd 
dollMf) 


Inventory, 

end-of- 

year 

(Thouamttd 
daltmra) 


Number of 
partner- 
ships 


BusiUL-SE 

receipts 

f TTwuMnd 
dottmrm) 


Inventory, 

end-of- 

year 

(Thousand 
dollmfi 


All industrial divisions 


Agriculture, fores 
fisheries 


try, and 


Minii^' 


Contract construction 


922,160 


73,252,175 


4,824,139 


130,359 


4,929,185 


298,059 


14,432 


976,134 


U,239 


57,298 


6,616,175 


231,474 


834,851 


70,206,859 


4,517,705 


126,187 


4,850,075 


283,621 


13,357 


944,878 


11,049 


50, 359 


6,256,607 


214,184 


779,273 


57,422,851 


3,599,830 


122,061 


4,343,544 


257,167 


12,521 


682,649 


8,002 


48,206 


5,448,164 


135,676 


55, 578 
3,956 
3,582 
6,163 
3,921 
2,680 


12,784,008 
866,932 
740,422 
1,357,205 
626,551 
538,438 


917,825 
53,720 
39,636 
38,799 
58,714 
42,798 


4,126 
271 
283 
417 
193 
249 


506,531 
52,555 
40,644 
38,188 
12,566 
20,311 


31,454 
1,368 
3,525 
4,071 
3,347 
1,443 


836 
I 208 

48 
192 
(') 


262,229 
38,486 

15,834 
9,516 
(M 


3,047 
842 

87 
66 
(1) 


2,153 

( 34 

( 146 

268 

151 

130 


810,543 
30,229 
24,804 
79,297 
44,135 
48,773 


26,503 
1,117 
1,464 

10,856 

711 

2,375 


7,975 
4,011 
6,275 
4,503 
3,468 
9,(X4 


2,066,339 
907,728 

1,730,457 
788,739 
826,334 

2,314,813 


190,010 
70,086 

106,635 
54,290 
59,710 

148,427 


619 
493 
333 
362 
338 
563 


42,666 
51,978 
52,152 
47,355 
53,848 
93,566 


1,342 
4,0&i 
1,261 
4,144 
5,722 
1,167 


65 
(') 

64 
(M 

46 

76 


24,308 

(') 

75,771 

(M 

21,362 

44,300 


25 
(') 
943 

564 
309 


(>) 
149 
412 
150 
188 
301 


(M 

92,345 
195,944 

44,348 

35,878 
107,505 


(') 
1,753 
5,341 
619 
451 
1,397 


37,309 


3,045,316 


306,434 


4,172 


79,110 


9,438 


1,075 


31,256 


190 


6,939 


357,368 


17,290 


50,504 

30,639 

6,166 


1,455,409 
1,252,810 

337,097 


141,408 

129,287 

35,739 


2,169 

1,691 

312 


35,431 
30,427 
13,252 


3,939 
5,341 

158 


695 
298 
(') 


12,017 
14,357 
(M 


64 
126 


3,766 

2,326 

347 


149,526 
173,444 
34,398 


6,310 

10,100 

380 


Manufacturing 


Transportation, conmunication, 

electric, gas, and samtaiy 

services 




Wholesale and 


retail trade 




Total 


Wholesale trade 


40,411 


6,542,733 


485,843 


16,437 


1,081,117 


9,339 


248,725 


35,286,159 


3,557,634 


36,093 


ll,713,2ai 


910,779 


36,240 


6,320,556 


458,611 


14, Ml 


1,036,883 


8,884 


217,408 


33,713,654 


3,336,751 


32,767 


11,321,639 


854,864 


32,669 


4,514,920 


296,487 


13,8(» 


887,970 


6,522 


199,668 


27,588,767 


2,666,752 


28,645 


8,226,903 


605,094 


3,571 
272 
249 
442 
203 
105 


1,805,636 

115,937 

85,141 

202,730 

62,579 

77,839 


162,124 
9,220 
5,002 
19,566 
5,433 
8,763 


832 

! - 

1 « 


148,913 
24,637 

12,581 


2,362 
405 

26 


17,740 

( 1,379 

■ 1,230 

1 1,967 

1,266 

808 


6,124,887 
496,757 
350,734 
581,316 
309,003 
266,271 


669,999 
44,339 
23,765 
52,553 
38,799 
29,939 


4,122 
303 
366 
305 
199 
310 


3,094,736 
313,472 
204,875 
232,499 
121,688 
150,122 


249,770 
14,240 
11,533 
14,498 
14,299 
13,960 


413 
295 
371 
362 
188 
671 


317,761 
134,143 
237,219 
117,865 
100,086 
354,336 


30,027 
10,587 
18,871 
10,741 
7,750 
36,144 


105 

} 186 

(^) 
66 
187 


11,470 

47,077 

(M 

20,493 

23,246 


3Cf7 
133 

1,056 
435 


3,131 
1,313 
1,385 
1,100 
960 
2,701 


1,153,639 
434,108 
728,521 
345,765 
379,354 

1,078,919 


154,063 
53,383 
79,417 
37,111 
43, 375 

107,655 


551 
214 
570 
233 
220 
796 


431, 391 
205,429 
401,416 
133, 656 
219,947 
580,241 


53,397 
16,123 
34,276 
16,304 
19,632 
40,933 


4,171 


222,177 


27,232 


1,796 


44,234 


455 


31,317 


1,572,505 


220,933 


3,331 


396,565 


55,915 


2,229 

1,587 

355 


78,197 
108,152 
35,828 


9,761 

12,659 

4,812 


1,109 
539 
(1) 


25,326 

15,254 
(^) 


404 

51 


16,906 

12,370 

2,041 


732,630 
681,873 
156,002 


95,243 
97,664 
23,026 


1,599 

1,391 

341 


140,310 

180,063 

76,192 


22,793 

21,151 
U,971 


Wholesa. 


e and reta 


1 trade— C 


^ntinued 


Finance, 


insurance, 
estate 


and real 




Services 




Retail trade 


Wholesale 


and retail 
allocable 


trade not 




208,969 


23,102,573 


2,593,551 


3,658 


465,382 


53,354 


246,407 


6,185,466 


107,179 


166,678 


11,608,635 


123,201 


131,339 


21,940,a4 


2,430,441 


3,302 


451,801 


51,446 


227,600 


5,888,873 


85,366 


147,725 


11,168,866 


U4,118 


168,016 


18,961,063 


2,015,254 


3,007 


400,801 


46,404 


212,242 


4,932,715 


74,516 


136,901 


8,954,839 


104,637 


13,323 
1,044 

814 
1,635 
1,031 

467 


2,979,151 
177,797 
144,327 
345,512 
181,343 
111,907 


415,187 
29,798 
17,207 
37,860 
23,785 
15,692 


295 

> la; 

(M 
(M 


51,000 

10,325 

(M 
(') 


5,042 
566 

0) 


15,358 
( 941 
J 843 

( 1,540 

1,316 

938 


906,163 
36,303 

71,087 
79,528 
77,463 
53,052 


10,350 
697 

94 

9,530 


10,824 
758 
693 
1,394 
562 
409 


2,213,977 
101,121 
148,839 
347,882 
105,348 
52,128 


9,481 

1,068 

660 

1,166 

302 
107 


2,525 
1,089 
1,311 
817 
739 
1,851 


660,238 
225,826 
322,151 
162,109 
157,551 
490,390 


99,568 
36,844 
44,461 
20,307 
24,063 
65,602 


(-) 

CM 


19,817 

(M 
(M 


2,194 

0) 
(M 


( 2,175 
{ 972 
( l,l»7 

1,543 
1,C46 
2,347 


166, 587 
61,901 
82,817 
64,776 
77,039 

135,610 


95 

24 
410 


1,244 
654 

1,391 
910 
611 

2,198 


262,101 
113,408 
322,999 
146,048 
137,274 
476,829 


1,747 
233 
703 

1,133 
292 

1,320 


27,630 


1,162,359 


163,U0 


356 


13,581 


1,903 


18,807 


296,588 


21,813 


18,953 


439,769 


9,083 


15,100 

10,855 

1,675 


535,427 
495,305 
81,627 


71,501 
75,554 
16,055 


207 
(M 
(') 


6,893 
(M 


949 
(M 


12,134 
5,290 
1,383 


185,325 
74,300 
36,963 


21,594 
219 


11,442 
6,013 
1,498 


234,648 
155,003 

50,113 


3,593 
3,127 
2,363 



All returns, total. 



Annual returns, total... 

Calendar year returns. 

Fiscal year returns, t( 

Jul^ 1964 

August 1964 

September 1964 

October 1964 

November 1964 



January 1965.. 
Februaiy 1965. 

March 1965 

April 1965 

May 1965 

June 1965 



Part-year returns, total. 

December 1964 

July-November 1964 

January-June 1965 



All returns, total. 



Annual returns, total... 

Calendar year returns. 

Fiscal year returns, V 

JuJ^ 1964 

August 1964 

September 1964 

October 1964 

November 1964 



Januaiy 1965.. 
February 1965. 

March 1965 

April 1965 

May 1965 

June 1965 



Part-year returns, to 

December 1964 

July-Hovember 1964. 
January-June 1965, . 



All returns, total.. 

Annual returns, total..,. 
Calendar year returns.. 



Fiscal year returns, total. 

July 1964 

August 1964 

September 1964 

October 1964 

November 1964 



Januaiy 1965. . 
Februaiy 1965. 

March 1965 

April 1965 

May 1965 

June 1965 



Part-year returns, total. 

December 1964. 

July-November 1964 

Januaiy-June 1965 



J- 



-^^imate is not showrj separately because of high sampling variability. However, the data are included in the appropriate totals. 
;.'OTE: Ita,ta for "All industrial divisions" include data for the division "Nature of business not allocable" not shown separately. 
See text for explanatoiy statements and "Description of the Samples and Limitations of the Data." 



86 BUSINESS RETURNS/1%4 • PARTNERSHIPS 

ACTIVE PARTNERSHIPS WITH END-OF-YEAR INVENTORY 

Table 18.— NUMBER OF PARTNERSHIPS REPORTING INVENTORY VERIFICATION BY PHYSICAL COUNT, AND CHANGES IN METHOD OF INVENTORY VALUATION, BY 

SELECTED INDUSTRIES 



Selected iodustry 



Number of 
partnerships 



Inventory , 
end -of -year 



(Jhouamd 
dattmrm) 



Inventory verification by phi'sical count 



Partnerships reporting 
"Yes" 



Number of 
artnerships 



Inventory, 
end-of-year 

(Thctfard 
dottmf) 



Partnerships not 
reporting 



Number of 
partnerships 



Inventory, 
end-of-year 

(Thoutmd 
doltmrM) 



Changes in method of inver.t.jry valuation 



Partnerships reporting 
"No" 



Numl " of 
partnerships 



Inventory , 

end-of-year 

(Thouamid 

doltmrai 



Partnerships not 
reporting 



Number of 
partnerships 



Inventory, 

end-of-year 

(Thauatnd 

dollar*) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



All industries. 



j(griculture, forestry, and fisheries 

forestry, and fisheries. 



Farms 

Other agricultur*. 



■lining. 



Contract construction. 



General contractors 

Special trade contractors. 
Contractors not allocable. 



Uanufacturing 

Food and kindred products 

Apparel and other fabricated textile products.. 

Lumber and wood products, except furniture 

Printing, publishing, and allied industries.... 

Uachinery, except electric 

Other manufacturing 



Transportation, coomunication, electric, gas, and 
sanitary services 



Transportation 

Communication, electric, gas, and sanitary 
services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 
Fan) products— raw materials... 
Other wholesale trade 

Retail trade 

Building materials dealers 

Hardware stores 

Farm equipment dealers 

General merchandise stores 



Food stores 

Grocery stores, meat and fish markets, and 

fruit and vegetable markets 

Other food stores 



Autoootive dealers 

Gasoline service stations 

Apparel and accessory stores 

Furniture, hone furnishings, and equlpoent 
stores 



Eating and drinking places 

Drug stores and proprietary stores. 

Liquor stores 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service. 
Heal estate 



Services. 



Hotels, rooming houses, 
places 



camps, and lodging 



Personal services 

Laundries, laundry services, cleaning and 

dyeing plants 

Beauty and barber shops 

Other personal services 



Business services 

Automobile perking, repair, and services. 

Repair services, except automobile 

Amusement and recreation services 

Uedical services 

Offices of physicians and surgeons 

Other medical services 

Other services 



276,673 



Nature of business not allocable. 



e,'ill 
2,538 



13,755 

3,697 
9,975 

24,090 

3,887 
1,621 
2,442 
3,494 
2,331 
10,315 



1,197 

893 

304 

195,907 

22,546 
3,516 
2,001 

17,029 

170,915 
4,655 
5,520 
3,387 
8,949 

29,975 

26, 363 
3,612 

12,769 
20, 189 
12,300 

11,150 

29,291 
6,637 
5,049 

21,014 

2,446 

1,283 
224 

1,058 



1,658 
8,143 

1,920 
2,542 
3,681 

2,077 
8,876 
5,253 
2,512 

1,333 

313 

1,020 

756 

' ) 



4,824,139 



3,161,782 



106,345 



1,516,800 



170,987 



3,304,059 



298, 059 

265, 127 
32,932 



231,474 

149,943 
80,754 

485,843 

82,182 
77,211 
72,353 
18,716 
41,837 
193, 544 



9,339 
7,352 

1,987 

3,557,684 

910,779 
102,479 
171,202 

637. 098 

2,593,551 

146. 099 
150,328 
212,046 
208,237 

277,742 

268,247 
9,495 

383,131 
78,923 
345,672 

230,616 

50, 537 
181,658 

75,228 
253,334 

53,354 



6,860 
100,299 



3,802 
25,383 

2,830 
3,129 
19,424 

9,268 
35,319 
25,139 

7,472 

6,228 
1,276 
4,952 

10,590 



1,137 
1,398 



7,890 

1,844 
6,015 

14,813 

2,325 
1,199 
1,517 
2,065 
1,335 
6,371 



727 
497 



118,821 

W,663 
2,275 
1,036 

11,352 

102,763 
3,355 
3,174 
2,133 
5,377 

17, 7U 

15,641 
2,070 

8,106 
11,629 
8,454 

7,196 

16,498 
3,819 
3,4(» 

11,902 

1,395 

635 
200 



(M 



964 
4,190 

1,002 
1,068 
2,120 

1,520 
4,597 
3,276 
l,40i 

946 
261 
685 

303 



M 



C-) 



40,667 
19,211 



77,853 
56,545 

363, 159 

57, 056 
63,733 
53,200 
15,459 
26,557 
147,154 



6,157 
4,593 



636, 324 

67,984 

105,755 

462,585 

1,770,385 
109,592 
90, 536 
155,571 
139,256 

178,967 

173,211 
5,756 

281,195 
48, 560 
245, 399 

164,275 

33,682 
lCf7,272 

55,500 
160,579 

33, 524 

81, 162 
4,411 

76,731 

71,534 



2,596 
16,315 

2,121 
2,398 
11,795 

7,363 
18, 388 
14,613 

5,186 

3,905 
1,033 
2,872 
3,168 



(') 



8,200 

7,118 
1,082 



1,538 
3,748 
(1) 

8,528 

1,503 
386 
845 

1,253 
923 

3,618 



443 
369 

71,033 

7,221 

1,168 

930 

5,123 

62,793 
1,232 
2,134 
1,U5 

3,417 

11,206 

9,818 
1,388 

4,325 
8,153 
3,602 

3,681 

11, 502 
2,386 
1,521 
8,519 

1,819 



(M 



818 
3,633 

853 
1,327 
1,453 

523 
3,979 
1,756 

984 

284 



(M 



261 
394 



229,624 

213,410 
11,214 

5,101 



50,486 
20, 778 
(M 

U6,706 

24,364 
12,927 
18,380 
2,882 
14, 539 
43,614 



2,890 
2,467 



247,188 
29,222 
60,459 

157,507 

751,059 
34,454 
53,610 
51,914 
67,705 

91,351 

88, 057 
3,304 

93,561 
28,481 
89,377 

60,268 

15,583 
61,351 
18,243 
84,651 

16, 957 
25,729 



1,048 
8,315 

617 

693 

7,005 

1,845 
16, 797 
10,206 

2,000 

1,903 

1,709 
6,593 



2,730 

1,269 
1,461 



8,512 

2,258 
6,223 

15,334 

2,399 
1,263 
1,595 
2,292 
1,333 
6,497 



805 
575 



124,200 

15,308 
2,311 
1,059 

11,938 

107,483 
3,403 
3,438 
2,181 
5,473 

18,676 

16,408 
2,268 

8,306 
12,064 
8,797 

7,548 

17,513 
4,243 
3,446 

12,395 

1,409 

687 
200 



(M 



18,294 

1,088 
4,559 

1,115 
1,215 
2,228 

1,508 
4,865 
3,448 
1,380 

1,073 
290 
783 
372 



(M 



(M 



(M 



65,749 

45,343 
20,406 

5,023 

163,471 

104,716 
58,457 
(M 

369,903 

57,990 
64,387 
53,675 
15,973 
27,881 
149,997 



6,894 
5,330 

1,564 

2,532,491 

664,400 
73,126 
109,929 

481,345 

1,331,721 

111,897 

97,493 

152,839 

141, 537 

184, 892 

178,636 
6,256 

289,795 

50,265 

255,840 

168,224 

34,878 
119,254 

56,498 
168,309 

36,370 



4,411 
80,331 



2,830 
17,878 

2,404 

2,433 

13,041 

7,610 
18,124 
14,994 

5,115 

4,337 
1,082 
3,255 
4,348 

(') 



(9) 



106,713 



8,216 

7,139 
1,077 



1,414 
3,727 

8,535 

1,481 
357 
846 

1,177 
993 

3,781 



392 

318 

70,960 

7,195 

1,177 

941 

5,077 

52,728 
1,247 
2,082 
1,U2 
3,445 

11,184 

9,840 

1,344 

4,455 
8,049 
3,473 

3,551 

11,631 
2,384 
1,549 
8,546 

1,037 



(M 



770 
3,559 

804 
1,302 
1,453 

569 
3,935 
1,805 
1,106 

260 



(M 



237 
384 



(M 



(10) 



1,490,794 



231,506 

218,980 
12,526 

5,947 



42,140 
22,296 
(M 

114,313 

23,995 

12,817 
13,620 
2,718 
13,956 
42,707 



2,445 

2,022 

1,001,321 

239,512 
28,128 
61,262 

150,122 

744,825 
34,020 
52,835 
51,934 
66,007 
91,774 

83,535 
3,239 

93,057 
23, 199 
83,547 

58,671 

15,522 
61,813 
17,914 

84,477 

16,934 



21,917 
(^) 

19,468 
47,334 

972 
7,504 

426 

695 

6,383 

1,558 
17,073 
10,145 

2,349 

1,891 
(M 
1,697 
6,242 

(M 



Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
NOTE: Excluded from this table because of high sampling variability ara data for: (a) 8,837 partnerships reporting no verification by physical count with ending inventories of 
♦145,557,000, and(b) 973 partnerships reporting changes in method of inventory valuation with ending inventories of $29,286,000. 
See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



87 






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(^ AJ O^ AJ OJ C^ 

>A -^ O* fH O O* 

AJ AJ cn eg Q 

r-1 AJ TO O 



tn O O^ rH rn O 



SO \D --T TO TO 

AJ r- lA U-, a- 

^ rH TO AJ O O 

o rH o r^ (j» AJ 



"O TO Oi TO AJ 

iH r- o ^j- o\ 

rH O Nl rH 



> l>J OJ r- rH 

> r- lO TO o 

) ^O f^ ^D AJ 



t^ in r^ rH TO AJ 

TO ->I C^ AJ O m 

TO AJ tn 0\ rH AJ 

N O > AJ >f CD 



C^ \D CO AJ -^ 

rH 0\ lA \0 rH 
r-i r^m '£> r-i 

TO AJ C^ (?v <^ 



rH si ^0 >J r- Oi 
^ vO TO O vf <^ 
>A rH ri O^ .O ^ 



rH vO (n t^ O 

^D O O -r> rH 

CO ff. a» (^ -,! 



CT> TO O^ t^ ^D 

^O AJ r> o .o 

r- rH O AJ rH 



(vj AJ >£) m u 
n O Al gi r 

vO <A CI O r 



S o-l 

O rH 



i s 



ol§ 



ss 



lU 1 •>Q O 
■a O O O o 

C rH lA CM lA 



■a O O O O 

C rH <A Al lA 



=-8: 



o -o -a c t, 

o§§=° 



■goo88 

a H u^ oj lA 






■a c v 



3§g 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



89 



ACTIVE PARTNERSHIPS 

Table 20 . —NUMBER OF PARTNERSHIPS, PARTNERSHIPS WITH BALANCE SHEETS, RECEIPTS, ASSETS, AND PROFITS, BY INDUSTRIAL GROUP 



Industrial group 



Total 

number of 

partnerships 



Partnerships with talajice sheets 



Hujnber of 
partnerships 



Total 
receipts 

(ThouMMtd 
dolt»r») 



EJusinesE 
receipts 

r Thousand 



Total 
assets 

dottara) 



Net profit 
(less loss) 

(TT»u*»nd 
dall»r») 



(1) 



(.2) 



(3) 



U) 



(5) 



(6) 



All industrial groups 

Agriculture, forestry, and fisheries 

F^irms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Offices of veterinarians and animal hospitals 

Agricultural services and hunting and trapping, not elsewhere classified 

Forestry and forestry services 

Fisheries 

Mining 

Crude petroleum, natural gas, and natural gas liquids and services 

Other mining 

Contract construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Electrical work 

Special trade contractors, not elsewhere classified 

Special trade contractors not allocable 

Contractors not allocable 

Uanuf acturing 

Food and kindred products 

Textile mill products 

Apparel and other fabricated textile products 

Lumber and wood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

Primal^' metal industries 

Fabricated metal products, except machinery and transportation equipment 

Uachinei^', except electric 

Electrical machineiy, equipment, and supplies 

Transportation equipment 

Manufacturing industries, not elsewhere classified 

Uanufacturii^ not allocable 

Transportation, comnunication, electric, gas, and sanitaiy services 

Transportation 

Motor freight and transportation and warehousing, terminals, and related services 

Other transportation 

Ccomunication, electric, gas, and sanitaiy services 

Wholesale and retail trade 

Wholesale trade 

Motor vehicles and autolaotive equipment 

I>rugs, chemicals, and paints 

Dry goods and apparel 

Groceries and related products 

Farm products — raw materials 

Electrical goods 

Hardware, and plumbing and heating equipment, and supplies 

Machinery, equipment, and supplies 

Alcoholic beverages 

Lumber and construction materials 

Wholesale trade, not elsewhere classified 

Wholesale trade not allocable 

Retail trade 

Building materials, hardware, and fann equipoient 

Building materials dealers 

Hardware stores 

Farm equipment dealers 

General merchandise stores 

Food stores 

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

Retail bakeries 

Other food stores 

Autoiaotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations 

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

Apparel and accessory stores 

Furniture, home fuinishings, and equipment stores 

Eating and drinking places 

Dr^ stores and proprietary stores 

Liquor stores 

Jewelry stores 

Spor-ting goods stores and bicycle shops 

Fuel and ice dealers 

Antique stores and secondhand stores 

News dealers and cigar stores 

Florists 

Retail trade, not elsewhere classified 

Retail trade not allocable 

Wholesale and retail trade not allocable 

Footnote at end of table. 



442,854 



53,978,173 



52,760,256 



54,103,167 



130,359 

117,813 
35,583 
12,520 
58,338 
11,372 

1,337 
7,967 
1,290 
1,952 

14,432 

11,547 
2,885 

57,298 

20,255 

36,789 

6,037 

2,662 

27,708 

382 

254 

40,411 

5,963 
575 
2,788 
6,251 
1,467 

6,290 
1,272 

481 
1,922 

735 

2,772 

4,590 

566 

576 

3,787 

376 

16,437 

13,649 

10,381 

3,268 

2,788 

248,725 

36,098 

2,166 

641 

1,168 

5,615 
4,258 
1,006 

1,171 
2,483 
1,082 
1,106 
14,642 
760 

208,969 

15,467 

5,856 

5,968 

3,643 

10,716 

34,780 

30,053 

2,588 

2,139 

39,965 
9,742 

24,036 
6,187 

13,458 

13,379 

40,382 

7,037 

5,468 

2,221 

1,388 
2,790 
2,294 
806 
2,520 
13,575 
2,723 

3,658 



27,060 

21,705 
6,131 
4,842 
8,291 
2,441 

698 

3,256 

483 

918 

6,669 

5,487 
1,182 

24,472 

9,540 

14,777 

3,207 

1,466 

9,944 

160 

155 

23,622 

3,456 

431 

1,982 

2,461 

841 

3,388 
955 
283 

1,137 
491 

2,093 

2,688 

312 

329 

2,526 

249 

6,659 

5,308 
3,602 
1,706 
1,351 

125,275 

23,849 

1,565 

545 

1,037 

3,632 

2,306 

777 

834 
1,762 

579 

908 
9,519 

385 

99,600 
8,620 
3,378 
3,176 
2,066 

5,154 
14,564 
12,258 

1,362 
944 

17,286 
5,661 
7,656 
3,969 

8,642 
7,879 
15,779 
4,480 
3,265 
1,548 

851 
1,070 
742 
310 
968 
7,582 
860 

1,826 



2,085,618 

1,497,413 
447,150 
378,801 
568,905 
102,557 

58,383 

448,941 

19,750 

61,131 

833,992 

526,866 
307,126 

4,857,433 

3,206,410 

1,643,482 

394,772 

206,148 

1,025,403 

17,159 

7,541 

5,551,829 

1,621,257 
209,780 
716,427 
629,021 
155,798 

367,962 
182,259 
50,784 
160,486 
123,583 

392,906 

393,328 

74,596 

51,497 

414,892 

7,253 

721,216 

588,820 
397,196 
191,624 
132,396 

25,732,085 

9,753,387 
360,178 
162,402 
398,285 
2,194,368 
1,881,058 
199,683 

267,459 
568,431 
480,619 
509,903 
2,670,562 
60,439 

15,629,865 

1,633,626 

663,061 

386,594 

583,971 

764,004 
3,230,555 
3,036,106 

116,290 
78,159 

4,004,406 

2,629,703 

884,574 

490,129 

1,125,345 

1,069,330 

1,342,236 

740,632 

503,654 

118,250 

56,149 
158,445 
27,672 
30,398 
56,820 
721,349 
46,994 

348,833 



2,045,410 

1,462,102 
433,804 
371,156 
556,649 
100,493 

58,055 

445,244 

19,635 

60,374 

790,640 

487,450 
303,190 

4,801,476 

3,162,385 

1,631,689 

392,566 

203,894 

1,018,078 

17,151 

7,402 

5,509,057 

1,611,809 
208,414 
714,294 
620,424 
154,610 

364,280 
181,026 
50,702 
158,936 
122,845 

390,050 

388,937 

74,175 

50,096 

411,251 

7,208 

712,230 

580,835 
391,357 
189,478 
131,395 

25,433,596 

9,651,189 
355,755 
160,648 
395,261 
2,170,339 
1,863,711 
197,402 

264,674 
557,793 
479,137 
502,720 
2,643,898 
59,801 

15,438,642 

1,605,117 

649,171 

381,543 

574,303 

753,157 
3,209,572 
3,016,037 

115,826 
77,709 

3,959,131 

2,596,697 

878,561 

483,873 

1,108,137 

1,049,434 

1,320,192 

734, 036 

499,291 

115,761 

55,000 
156,738 
27,067 
30,245 
56,315 
713,194 
46,255 

343,765 



2,551,493 

2,234,465 
694,192 
465,278 
937,024 
137,971 

27,638 
202,764 
39,461 
47,165 

1,146,969 

927,093 
219,871 

1,937,070 

1,395,702 
538,497 
122,062 
73,157 
339,071 
4,207 
2,871 

2,229,347 

433,025 

89,281 

215,246 

334,560 

63,036 

158,433 

135,580 

18,385 

88,193 

55,998 

182,979 

195, 535 

26,901 

22,406 

168,133 

41,656 

404,U6 

311,198 

194,218 

115,980 

92,918 

8,185,263 

2,664,006 
136,109 

52,170 
154,980 
393,064 
425,358 

72,246 

112,674 
211,324 

92,924 
163,380 
831,976 

17,801 

5,378,621 
846,990 
357,528 
211,837 
277,625 

336,192 
604,920 
551,180 
31,283 
22,457 

962,383 
592,257 
160,255 
209,871 

545,866 
574,742 
485,898 
267,813 
182,045 
101,602 

30, OU 
78,176 
15,478 
8,177 
24,984 
294,330 
19,014 

1A2,636 



6,008,469 



126,929 

68,048 
54,240 
49,116 
'40,616 
5,308 

24,648 

29,759 

^604 

5,078 

'5,191 

'35,532 
30,341 

402,708 

201,635 

199,934 

42,119 

28,889 

127,647 

1,279 

1,139 

476,108 

80,471 
11,348 
46,303 
44,202 
13,801 

54,729 
18,256 
4,980 
17,747 
14,725 

54,803 

56,522 

9,796 

7,240 

41,510 

'335 

84,382 

64,059 
40,898 
23,161 
20,323 

1,515,354 

470,250 
27,766 
12,216 
26,959 
73,719 
31,956 
14,326 

16,947 
41,175 
16, 505 
15,993 
185,532 
5,956 

1,025,015 

105,007 

46, 557 

32, 669 

25,781 

53,302 
152,851 
134,593 

12,334 
5,924 

159,007 
74,685 
55,905 
37,417 

99,403 
100,092 
130, 667 
72,610 
41,766 
15,355 

3,679 
14,898 
3,854 
3,141 
6,424 
50,961 
2,993 

19,089 



277-858 O - 67 • 



90 



BUSINESS RETURNS/1964 . PARTNERSHIPS 



ACTIVE PARTNERSHIPS 

Table 20 .—NUMBER OF PARTNERSHIPS, PARTNERSHIPS WITH BALANCE SHEETS, RECEIPTS, ASSETS, AND PROFITS, BY INDUSTRIAL CROUP— Continued 



Indostrial group 



Total 

number of 

partnerships 



Partnerships with balance sheets 



Number of 
partnerships 



Total 
receipts 

dolttrw) 



Bofiiness 
receipts 

( Thou taitd 
doltmra) 



Total 
assets 

(Thoiitm\d 
dollar a) 



Net profit 

(less loss) 

(Thotiaand 

dotlara) 



(1) 



(2) 



(3) 



M 



(5) 



Inance, insuittnce, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators (except developers) and lessors of buildings 

Lessors of real property other than buildings 

Agents, brokers, and managers.,. 

CcBtbinations of real estate, insurance, loans, and law offices. 
Other real estate 



Hotels, rooming houses, camps, and other lodging places 

Hotels, tourist courts, and motels 

Hotels 

Tourist courts and motels 

I>odgii% places, except hotels, tourist courts, and motels 

Personal services 

Laundries, laundry services, cleaning and dyeing plants 

niotographic studios, including commercial photography 

Beauty and barber shops 

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

Funeral service and crematories 

Personal services, not elsewhere classified 

Business services 

Advertising 

Services to dwellings and other buildings 

Business services , not elsewhere classified 



AutoiK>bile and other repair services 

Autocaoblle parldng, repair, and services 

Automobile parking 

Autcmobile repair shops 

Automobile services, except repair, including automobile rental without drivers. 
Repair services, except automobile 



Ajmisement and recreation services 

Uotion pictures 

Motion picture production, distribution, and related services. 

Uotion picture theaters 

Bowling alleys and billiard and pool parlors 

Other amusement and recreation services 



Uedical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Hospitals, sanatoria, and convalescent and rest homes. 

Medical and dental laboratories 

Medical and health services, not elsewhere classified. 

Educational services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Other services 



Nature of business not allocable. 



246,i07 

4a, 595 
13,212 

184,600 

1«,160 

16,265 

10,295 

1,726 

12,153 

166,678 

. 13,095 
8,983 
3,378 
5,605 
4,112 

32,652 

13,i2i 

1,424 

12,686 

594 

3,704 

820 

19,659 

1,591 

2,175 

15,893 

27,012 

13,202 

925 

14,996 

2,231 

3,310 

12,271 
2,086 

820 
1,266 
1,600 
8,535 

22,037 
15,300 
1,595 
2,401 
1,597 
1,194 

1,517 
21,601 
6,400 
3,843 
1,541 

1,413 



141,710 

29,551 
7,124 

105,035 

82,185 

7,3U 

6,119 

803 

8,617 

87,017 

6,616 
4,791 
1,672 
3,119 
1,325 

13,641 
6,041 

720 
4,130 

275 
2,196 

279 

10,352 

810 

890 

8,652 

11,372 
7,706 
655 
5,804 
1,247 
3,666 

5,933 

1,278 

520 

758 

834 

3,321 

15,114 
10,989 
995 
1,303 
1,032 
795 

623 

11,369 

4,754 

6,417 

821 

370 



5,387,996 

1,631,384 
520,714 

3,235,898 

2,559,567 

107,509 

261,335 

42,662 

264,325 

3,795,492 

505,34^ 
4/16,543 
224,906 
221,637 
58,801 

749,115 
330,377 

50,333 

114,422 

9,696 

216,833 

27,399 

653,291 
96,407 
50,160 

506,724 

631,333 
448,045 

33,619 
338,747 

75,679 
183,338 

478,530 
221,140 
135,573 
35,567 
64,991 
192,399 

2,137,484 

1,703,862 

88,326 

200,030 

69,314 

75,952 

19,154 

1,771,198 

812,058 

991,851 

45,084 

12,512 



4,794,421 

1,212,406 
511,843 

3,070,172 

2,470,878 

93,426 

243,947 

35,533 

221,388 

3,551,579 

486,471 
429,558 
212,158 
217,400 
56,913 

737,777 
327,142 

50,193 

114, OU 

9,510 

212,895 

23,921 

636,163 
94,523 
49,953 

491, 682 

623,523 
441,270 

31,432 
337,024 

72,814 
132,253 

453,459 
212,888 
133,804 
79,084 
56,942 
183,629 

2,126,031 

1,694,349 

87,990 

198,559 

68,907 

75,726 

19,033 

1,757,025 

805,300 

971,125 

45,672 

11,847 



33,199,616 

11,333,542 
527,311 

21,338,263 

17,030,928 

1,160,633 

599,311 

56,333 

2,491,053 

4,430,260 

1,069,540 
918,049 
400,853 
517,196 
151,491 

463,713 

182,841 

15,218 

33,171 

1,670 

198,037 

32,781 

448,430 
24,459 
23,908 

400,053 

333,129 
247,213 
44,220 
133,008 
69,985 
85,916 

501,404 
148,277 
76,444 
71,833 
130,010 
223,117 

525,878 
319,210 
16,833 
146,568 
17,300 
25,467 

11,001 
519,146 
217,022 
326,143 

14,849 

19,033 



(6) 



491,U0 

228,534 
139,957 

122,619 
37,572 
6,897 
51,684 
12,008 
14,458 

2,915,553 

8,751 

5,551 

H,122 

11,673 

3,210 

127,423 
40,272 
10,393 
23,706 

1,858 
47,921 

3,273 

120,221 
8,641 
7,094 

104,435 

103,450 
56,403 

3,350 
54,572 

7,936 
37,042 

13,597 
5,509 

'1,955 
7,464 
1,122 

12,056 

1,058,324 
953,869 
39,958 
19,154 
24,146 
21,587 

2,247 
944,515 
170,413 
346,166 
14,845 

1,506 



'Net loss exceeds net profit. 

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



Section 5 

Small Business 
Corporations 



TABLE CONTENTS 

INCOME STATEMENT ITEMS, TOTAL ASSETS, AND END-OF-YEAR INVEN- 
TORY 

21. All Small Business Corporations and those with net income, by industrial 
division, 93 

SUMMARY DATA: RECEIPTS, DEPRECIATION, NET INCOME OR DEFICIT, 
TOTAL ASSETS, AND INVENTORY 

22. Small Business Corporations with and without net income, by industrial 
division and net income or delicit size, 94 



"Small Business Corporation" is a legal term appli- 
cable to an incorporated business with 10 or less share- 
holders for which an election has been made to be taxed 
through the shareholders. For 1964, there were 158,000 
active Small Business Corporations of which 63,423, or 
40.2 percent, were engaged in trade. 

Similar to partnerships, Small Business Corporations 
were not taxed as an entity. Instead, each shareholder 
(or partner) should have included his portion of the busi- 
ness net income on his Federal income tax return. 
Although the two types of organizations have a similar 
method of income taxation, the number of Small Busi- 
ness Corporations has been increasing in recent years, 
while the number of partnerships has declined. For 1964, 
there were 18,900 more active Small Business Corpora- 
tions than for 1963, but there were 2,116 fewer active 
partnerships. 

From the information returns Form 1120-S, filed by 
Small Business Corporations, income statements and two 
balance sheet items, similar in nature to those for most 
corporations, were secured. These data are summarized 
by broad industry divisions in tables 21 and 22^, and are 
also combined with those for the 1,215,500 other active 
corporations in tables 23-25, 



INCOME STATEMENT 

Total receipts were $40 billion and business receipts 
were $39 billion for active Small Business Corporations 
for 1964. A large portion of the volume of business, 
57.4 percent, was derived from wholesale and retail 
trade activities. 

Of the 158,000 active Small Business Corporations for 
1964, there were 103,000, or 65.0 percent, with net in- 
come. For these corporations, the statutory net income 
was $1,490 million and the gross profit was $8,400 mil- 
lion. Although 55,000 Small Business Corporations had 
a statutory deficit of $450 million, many of them had a 
gross profit. After subtracting any gross losses, their 
remaining g ross profit was $1,900 million. 

Vor 1958-1963, the Small Business Corporation tables were published in 
Statistics of Income. Corporation Income Tax Returns, for each of the six 
years. 

91 



92 



BUSINESS RETURNS/1964 • SMALL BUSINESS CORPORATIONS 



Chart 4 - Small Business Corporations 

1964 Industry Distribution of Net Incomes 

and Net Deficits 

Million of dollars 



Net incomes 
Deficits 




Mining 



agriculture. 


Transportation, 


Finance, 


forestry, 


communication, 


msurance 


and 


electric, gas. 


and real 


fisheries 


and sanitary 
services 


estate 



Contract 
construction 



Manufacturing 



Gross profit, obtained by subtraction of "cost of sales 
and operations" from "business receipts," had a defini- 
tion similar to that for both partnerships and sole pro- 
prietorships. 

Net income was gross taxable receipts less the sum of 
cost of sales and operations and other business deduc- 
tions. Unlike partnerships, corporate receipts included 
capital gains and deductions included contributions or 
gifts, and the corporate deduction for depreciation in- 
cluded additional first year depreciation. Unlike sole 
proprietorships, corporate gross taxable receipts in- 
cluded investment income, and corporate deductions 
included compensation of officers and contributions or 
gifts. 

Industry's share of the net income of $1,490 million 
and the deficit of $450 million is shown in chart 4. The 
three industries of manufacturing, retail trade, and 
wholesale trade, activities in which 53.2 percent of all 
Small Business Corporations were engaged, accounted 
for $927 million, or 62.2 percent, of the net income, and 
$206 million, or 45.8 percent, of the deficit. 

SIZE OF NET INCOME OR DEFICIT 

About 65 percent of the successful Small Business Cor- 
porations had a net income under $10,000 each. For 47 



percent, or 48,408 Small Business Corporations, the net 
income was under $5,000, and for 18 percent, or 17,966 
organizations, the net income was $5,000 under $10,000. 
Some Small Business Corporations, 221 in number, had a 
net income of $250,000 or more. 

Over 80 percent of the Small Business Corporations 
without net income had a deficit under $10,000 each. 
Most of these returns, 65 percent, had a deficit under 
$5,000. At the other extreme, there were only 42 Small 
Business Corporations with a deficit as large as $250,000 
(see table 22). 



TOTAL ASSETS AND END-OF-YEAR INVENTORY 

In this report, balance sheet items in the tables showing 
Small Business Corporations separately were limited to 
the amountof total assets and the number with, and amount 
of, end-of-year inventory. As was done for other cor- 
porations, balance sheet data were estimated for the 
relatively few Small Business Corporations that did not 
provide the information on their return. 

Total assets (and also totalliabilities) were $17 billion. 
Forty percent of the assets related to trade and 17 per- 
cent to manufacturing. 



BUSINESS RETURNS/1964 . SMALL BUSINESS CORPORATIONS 



ACTIVE SMALL BUSINESS CORPORATION RETURNS 

Table 21 . —INCOME STATEMENT ITEMS BY INDUSTRIAL DIVISION 



93 



All 
industrial 

divisions 



Industrial division 



Agricul- 
ture, 

forestry , 
and 

fisheries 



Contract 

con- 
struction 



Manufac- 
turing 



Trans- 
portation, 
communi- 
cation, 
electric, 
gas, and 
sanitary 
services 



Wholesale and retail trade 



Wholesale 
trade 



Retail 
trade 



Wholesale 

and 

retail 

trade 

not 
allocable 



Finance, 

insurance, 

and real 

estate 



Nature of 
business 

not 
allocable 



a) 



(2) 



Total number of returns 

With inventory, end-of-year 

Number of returns with net income... 

With inventory, end-of-year 

RETURNS WITH AND WITHOUT NET INCCHE 

Total receipts 

Business receipts 

Interest on U. S. Government 

obligations 

Other interest 

Rents 

Royalties ^ . . . 

Net short-term capital gain reduced 
b>' net long-term capital loss .... 

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

Net gain, sales other than capital 
assets 

Dividends 

Other income 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property .... 

Taxes 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, annuity 
plans 

Other employee benefit plans 

Net loss, sales other than capital 
assets 

Other deductions 

Net income 

Deficit 

Net income (less deficit ] 

Total assets 

Inventory, end-of-year 

RETURNS WITH NET INCOME 

Total receipts 

Business receipts 

Interest on U. S. Government 

obligations 

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-tenn capital loss ... 

Net gain, sales other than capital 
assets 

Dividends 

Other income 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property.... 

Taxes 

Interest paid 

Contributions or gifts 

Amortization, 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, annuity 

plans 

Other employee benefit plans 

Net loss, sales other than capital 

assets 

Other deductions 

Net income 

Total assets 

Inventory, end-of-year 



157,855 
95,739 

102,585 
66,650 



■10,112,212 



39,292,010 

4,238 

■16,527 

104,795 

8,026 



2,480 

148,174 

169,187 

6,121 

330,654 



39,070,852 



29,017,749 

1,984,290 

189,851 

91,112 

628,606 

739,068 

273,575 

13,494 

10,342 

703,433 

13,711 
303,676 

65,072 
67,194 

24,452 
4,940,227 



1,490,392 
450,195 
1,040,197 
16,877,964 
3,411,139 



33,088,879 



3,727 
39,581 
73,914 

3,075 

1,951 

136,505 

143,758 
4,392 

260,596 



31,597,450 



23,999,529 

1,585,714 

139,398 

66,903 

441,4U 

579,675 

166,816 

13,040 

4,862 

490,050 

8,796 
228,096 

58,924 
54,520 

2,193 
3,757,523 



1,490,392 
12,568,371 
2,689,559 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



6,144 
2,636 
3,106 
1,428 



1,606 
528 
999 

380 



14,901 
8,260 
9,904 
5,734 



21,659 
17,655 
15,236 
12,994 



6,132 

1,249 

3,856 

896 



63,423 
55,518 
43,438 
39,416 



18,765 
14,644 
13,552 
11,076 



43,583 
39,924 
29,146 
27,620 



1,075 
950 
740 
720 



17,904 

167 

11,502 

83 



25,610 
9,622 

14,460 
5,698 



(ThoviMtd dollmf) 



728,521 

32 

1,935 

3,176 

483 



388 
1,145 

13,000 



703,243 



495,058 

38,592 

17,269 

675 

13,326 

19,241 

20,269 

176 

211 

46,265 

36 
4,126 

1,021 
274 

1,419 

105,285 



2797 
969,268 
97 , 790 



523,743 



501,384 

29 

1,557 

1,860 

212 

(M 

11,042 

212 

316 

7,123 



481,184 



318,128 

24,718 

10,908 

643 

8,445 

11,075 

6,732 

144 

77 

22,928 

26 
3,679 

297 
111 

102 
73,171 



42,557 

488,332 

57,188 



289,479 

127 

649 

489 

2,602 



32 

2,440 

417 

58 

6,392 



295,885 



185,731 

12,364 

9,278 

213 

3,164 

8,712 

4,346 

108 

35 

21,979 

6,620 
352 

199 
868 

985 
40,931 



21,770 
14,979 

6, -791 
246,871 

0,596 



233,516 



224,025 

20 

596 

455 

1,785 

32 

1,501 

359 
23 

4,720 



211.' 



129, S'*!' 

9,342 

6,771 

134 

2,156 

6,701 

2,745 

108 

(') 

15,527 

5,262 
275 

172 
812 

91 
31,729 



21,770 

165,517 

2,116 



4,110,290 



4,074,180 

198 
2,891 
14,181 
(') 



189 

2,614 

1,566 

98 

14,368 



3,999,190 



3,255,388 

218,599 

20,560 

6„492 

25,744 

77,990 

18,200 

1,326 

507 

61,613 

152 
11,053 

9,286 
13,413 

596 
278, 271 



144,022 
32,968 
111,054 
,457,507 
226,293 



3,416,622 



3,387,362 

165 
2,524 
11,318 
(M 



188 

2,263 

1,370 

95 

11,332 



173,615 
17,675 
4,641 
19,935 

62,265 

12,560 

1,206 

433 

49,645 

93 
8,004 

8,344 
9,747 

255 

221,562 



144,022 

1,154,943 

166,265 



7,576,416 



7,501,104 

1,455 

5,005 

11,613 

281 



333 

27,238 

2,229 

1,170 

25,988 



i, 500,743 

398,450 

38,716 

17,732 

84,608 

164,200 

37,289 

3,929 

865 

140,571 

2,505 
54,323 

19,170 
23,999 

1,856 
801, 156 



351,577 

66,106 

235,471 

2,932,245 

624,157 



6,463,840 



6,396,296 

1,389 

4,404 

9,398 

165 



25,693 

2,081 

1,105 

22,590 



1,111,542 



.,056,151 

334,606 

31,398 

12,574 

63,707 

135,602 

25,785 

3,912 

608 

110,149 

2,440 
45,868 

17,391 
20,194 

383 
650, 774 



351,577 

2,406,9t>4 

499,121 



1,080,097 



220 
1,680 
5,084 



133 

15,253 

2,673 
206 

8,690 



681,636 
62,957 
1,907 
2,656 
35,868 

46,652 

13,362 

389 

612 

57,479 

252 
5,146 

3,233 
7,056 

580 
119, 146 



64,375 
23,255 
41,120 
593,245 
13,018 



870,721 



843,721 

198 
1,383 
3,526 



133 

13,811 

1,980 

182 

5,787 



B0o,322 



546,633 

46,777 

575 

1,303 

30,928 

36,304 

8,906 

384 

373 
42,170 

92 
3,074 

3,170 
6,785 

125 
78,223 



64,375 
425,586 

10,550 



1,505 
20,106 
36,654 

371 

643 

27,324 

5,065 
2,280 

187,471 



22,394,718 



17,455,117 

860,055 

63,127 

52,073 

319,009 

298,751 

89,687 

5,416 

3,644 

204,455 

812 
166,803 

21,666 
14,305 

6,285 
2,833,513 



585,509 

142,589 

442,920 

6,808,152 

2,386,570 



19,048,912 



18,816,475 

1,308 

17,547 

27,421 

331 



24,769 

4,045 

1,731 

154,754 



18,463,293 



14,613,350 

694,855 

49,526 

40,426 

234,319 

246,179 

65,112 

5,213 

2,097 
155,755 

658 
128,742 

19,944 
11,313 

778 
2, 195, 026 



585,509 
5,559,434 
1,921,389 



792 
5,926 
11,637 



ll,oOO 

1,754 

644 

69,215 



■,887,952 



,162,202 

361,372 

18,239 

20,375 

73,376 

117,399 

30,006 

2,425 

551 

65,486 

147 
27,626 

15,155 
6,464 

1,130 
985,499 



245,436 

43,301 

202,135 

2,534,553 

820,181 



8,350,412 



8,761,558 

675 

5,360 

10,249 

86 



169 

9,989 

1,120 

584 

60,622 



8,009,900 



7,143,344 

304,178 

16,263 

15,712 

58,685 

107,558 

23,857 

2,399 

313 

55,894 

48 
23,405 

13,988 
5,606 

442 
838, 208 



245,436 

2,251,083 

710,152 



12,401,091 



12,224,957 

713 
13,828 
24,641 

282 



3,297 

1,535 

115,925 



12,168,065 



9,035,471 

484,544 

43,583 

29,255 

240,879 

177,067 
58,037 
2,808 
2,940 

135,282 

665 
136,738 

6,384 
7,786 

5,120 
1, 801, 405 



329,723 

96,803 

232,920 

4,112,416 

1,531,610 



9,918,860 



9,778,133 

633 
11,926 
16,854 

245 



2,913 

1,146 

92,155 



9,539,103 



7,264,228 

378,990 

32,313 

22,622 

172,604 

135,281 
39,921 
2,741 
1,639 
96,705 

610 
103,549 

5,840 
5,698 

XI 
1,325,061 



329,723 
3,216,753 
1,184,048 



346, 566 



343,129 



352 

376 



14 
(M 
2,331 



338,701 



257,444 
14,139 
1,205 
2,443 
4,254 

4,285 

1,644 

183 

153 

3,687 

2,439 

127 
55 

35 

46,608 



10,350 

2,485 

7,865 

111,183 

34,779 



261 
318 



(') 

1,977 



2d9,290 



205,778 

11,687 

950 

2,092 

3,030 

3,340 

1,334 

73 

145 

3,156 

1,783 

115 
(M 

35 

35,757 



10,350 
91,598 
27,189 



559,675 

488 
11,883 
12,948 
4,277 



153,075 

733 

41,041 



734,988 



165,685 

142,199 

3,911 

4,254 

18,618 

26,998 

41,495 

832 

817 

20, 319 

3,023 
21,191 

3,978 
1,532 

3,877 
276,259 



136,916 

36,682 

100,234 

,939,125 

2,030 



685,395 



459,907 

416 
9,650 
8,585 

570 



130,114 

542 

35,823 



548,382 



133,930 

112,953 

2,878 

2,627 

13,617 

20,031 

21,027 

314 

494 

14,540 

111 
13,690 

3,500 
1,279 

277 
206, 614 



136,916 

,314,920 

433 



2,520,250 

213 
2,377 
20,637 
(') 



3,705 

431 

33,535 



2,546,285 



1,273,959 

250,877 

34,897 

6,962 

127,840 

96,287 

53,891 

1,316 

3,647 

150,599 

311 
40,670 

6,519 
5,747 

8,854 
483, 909 



143,140 

88,921 

54,219 

1,921,131 

54,040 



202 
1,920 
10,851 
(') 



3,528 

298 

18,456 



l,700,2o2 



913,177 
188,831 

19,640 
4,055 

68,245 

61,461 

23,947 

1,259 

763 

79,315 

114 
24,760 

5,606 
4,?79 

182 
299,528 



143,140 

1,051,649 

32,480 



(13) 



476 

104 

84 

21 



6,585 



(M 



(M 



7,400 



4,432 

197 

186 

55 

429 

237 
36 
(M 
(1) 



(M 



1,757 



526 

1,341 

%15 

10,420 

645 



241 
69 



(M 



2,155 



1,172 
(M 
27 



(M 



(M 



59 
57 



526 
1,026 
(M 



Estifliate is not shown separately because of high sampling variability. 
^Deficit exceeds net income. 



However, the data are included in the appropriate totals. 



94 



BUSINESS RETURNSA964 • SMALL BUSINESS CORPORATIONS 



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1,460, 
1,541, 
1,670, 
1,193, 
868, 


790, 

2,086, 

1,666, 

941, 

351, 


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^ 2 

■a 



BUSINESS RETURNS/1964 . SMALL BUSINESS CORPORATIONS 



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BUSINESS RETURNS/1964 . SMALL BUSINESS CORPORATIONS 



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Section 6 



All Corporations 



TABLE CONTENTS 

0. Investment credit claimed by corporations, by industrial division, 98 

SUMMARY DATA: RECEIPTS, DEPRECIATION, NET INCOME. TOTAL ASSETS, 
AND INVENTORY 

23. All Corporations and those with net income, by industry group, 100 

BALANCE SHEET AND INCOME STATEMENT ITEMS 

24. All Corporations, by major industrial group. 107 

25. Corporations with net income, by major industrial group. 114 



Although this report is the major source, in the 
Statistics of Income series, of data for unincorporated 
businesses, there are also presented three summaries 
(tables 23-25) of important items for all active corpora- 
tions organized for profit-making purposes. Many more 
annual corporate statistics, consisting of both additional 
items and size classficiations, are presented in the 
Statistics of Income, Corporation Income Tax Returns. 



INCOME STATEMENT 

Total receipts were $1,087 billion and business re- 
ceipts were $1,019 billion for all active corporations for 
1964. This was the second consecutive year that total 
receipts had reached the trillion dollar mark, and the 
first year that corporate business receipts attained that 
level (see tables 23 and 24). 

Of the 1,374,000 active corporations for 1964, there 
were 859,000, or 62.5 percent, with net income. For 
these returns, the statutory net income was $68.7 billion 
and the gross profit was $268.1 billion. Although 515,000 
corporations had a statutory deficit of $7.2 billion, many 
of them had a gross profit. After subtracting any gross 
losses, their remaining gross profit was $28.3 billion. 

Gross profit, obtained by the subtraction of "cost of 
sales and operations" from "business receipts," had a 
definition similar to that for both partnerships and sole 
proprietorships. 

Net income was gross taxable receipts less the sum of 
cost of sales and operations and other business deductions. 
Unlike partnerships, corporate receipts included capital 
gains and deductions included contributions or gifts, and 
the corporate deduction for depreciation included addi- 
tional first-year depreciation. Unlike sole proprietor- 
ships, corporate gross taxable receipts included invest- 
ment income, and corporate deductions included com- 
pensation to officers and contributions or gifts. 

Industry's share of the net income of $68.7 billion 
and the deficit of $7,2 billion is shown in chart 5. 
Manufacturing alone, in which 13,5 percent of the cor- 
porations were engaged, accounted for $34,4 billion, or 
one-half of the net income, and $1.9 billion, or about 
one -fourth of the deficit. The two industry divisions 

97 



98 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



Chart 5 - All Corporations 

1964 Industry Distribution of Net Incomes 
and Net Deficits 

Million of dollars 




Net incomes 
Deficits 



igrlculmre, 


Contract 


forestry. 


construction 


and 




fisheries 





Mining 



Services 


Wholesale 


Retail 


Transportation, 


Finance, 




trade 


trade 


communication, 

electric, gas, 

and sanitary 

services 


insurance, 
and real 
estate 



Manufacturing 



"finance, insurance, and real estate" and "transporta- 
tion and public utilities" also had relatively large in- 
comes. Combined, they accounted for $21.1 billion, or 
30.7 percent of corporate net income, and $2.2 billion, 
or 30.8 percent of the corporate deficit. 



bilities ranged from 10.5 percent of total liabilities for 
transportation and public utilities to 4.6 percent for 
contract construction. 



INVESTMENT CREDIT 



BALANCE SHEET DATA 

For corporations, unlike partnerships, assets and 
liabilities could be presented for all active corporations. 
For the small number which did not submit a balance 
sheet, the data were estimated. Items of assets and 
liabilities are given in table 24 for all active corpora- 
tions and in table 25 for those with net income. 

Total assets and total liabilities (including capital stock 
and surplus) were $1,586 billion. Over one-half of the 
assets and liabilities, $884 billion, pertained to cor- 
porations engaged in finance, insurance, and real estate, 
and $407 billion of this amount related to banks and 
trust companies. For this latter group, the major assets 
were notes and accounts receivable and investments, 
and the largest liability was deposits and withdrawable 
shares. 

Of the $702 billion total assets and total liabilities for 
the nonfinancial activities, 72.7 percent was accounted 
for by manufacturing and by transportation and public 
utilities. However, the proportion of current assets and 
current liabilities varied considerably among different 
nonfinancial industries. Current assets ranged from 13.3 
percent of total assets for transportation and public 
utilities to 51.4 percent for manufacturing. Current lia- 



The distribution by industrial group of investment 
credit claimed on income tax returns of corporations 
(exclusive of Small Business Corporations) is shown in 
tables 24 and 25. Table 24 is for returns with and without 
net income, while table 25 covers only those with net 
income. The figure for investment credit in table 24 is 
slightly higher than that in table 25, indicating that some 

Table 0. —INVESTMENT CREDIT CLAIMED ON 1964 CORPORATION RETURNS 



Industrial division 



All industrial divisions. 



Agriculture, forestry, and fisheries 

Mining 

Cons true tion 

Manufacturing 

Transportation, communication, electric, gas, 
and sani tary services 



Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, Insurance, and real estate. 
Services 



Number of 
returns 



(1) 



328, 871 



5,757 

3,365 

26,279 

73, 101 

16,388 

119,806 
4A,330 
74,057 
>15,07i 
38,999 



Investment credit 



Total 

amount 

(Thousand 

dollmrt) 



(2) 



1, 318, 502 



5,565 

26,720 

30, 569 

685,088 

396,343 

99, 739 
29,120 
69,633 
39,762 
34,706 



Mean 

amount 



(3) 



4,009 



967 
7,941 
1,163 
9,372 

24,185 

833 
657 
940 
882 
890 



NOTE: Not shown separately, but included in the appropriate totals, are data for 
the industry clacsifications "Wholesale and retail trade not allocable" and "Nature 
of business not allocable." 

Amounts are rounded and may not add to totals. 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



99 



returns without net income had investment credit. These 
were returns primarily in the insurance industry where, 
for statistical purposes, net income does not include 
certain income giving rise to tax; therefore, the credit. 
Table O shows that the average investment credit per 
corporation return in the industrial divisions of mining; 
manufacturing; and transportation, communication, elec- 
tric, gas, and sanitary services have much higher aver- 



ages than do the other divisions. Although the three di- 
visions account for only 28 percent of the corporations 
with credit, they accounted for 84 percent of the credit. 
By far the largest per return share of corporate credit 
went to the division of transportation, communication, 
electric, gas, and sanitary services, in spite of the fact 
that the credit rate allowable on qualified public utility 
property was three rather than seven percent. 



100 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



II: 



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106 



BUSINESS RETURNS/1964 . ALL CORPORATIONS 



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107 



ACTIVE CORPORATION RETURNS 



Table 24.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP 



All 

industrial 

groups 



Mu 



Agriculture, 

fores try, and 

fisheries 



Total 
mining 



Metal 
rairumj 



Coal 
mining 



Crude 

petroleum 

arid 

natural 



Nonmetallic 

mineraiE 

(except) 

fuels) 

mining 



Contract 

construction 



Manufacturing 



Total 
manufacturing 



Food and 

kindred 
products 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



CV) 



(8) 



(9) 



(10) 



Number of returns, total. 

With net income 

Without net income 



1,373,517 
858,515 
515,002 



Total assets. 



1,585,618,579 



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 



U3,742,U2 
359,225,375 

11,545,587 
113,060,435 
155,335,021 

22,645,788 

1,627,305 

426,236,479 

538,097,408 

212,030,969 

14,812,780 

5,838,406 

28,202,349 

5,251,819 

2,944,828 

39,740,968 



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 



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 

231,050,596 



Ttotal 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 



1,086,739,483 



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 

29,802,537 

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 



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 (64 minus 
71 plus 73) 
Net income after tax 



Distributions to stockholders: 

Cash and property except own stock. 
Corporations' own stock 



63,059,388 
74,774 

61,575,194 
68,734,651 
7,159,457 
5,265,833 
2,229,777 
2,730,460 

60,368,827 

27,856,983 

29,211 

1,318,502 
35,036,713 

42,198,356 

23,304,863 
3,092,238 



25,933 
13,968 
11,965 



14,487 
7,205 
7,282 



867 
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 



19,395 

13,613 

6,282 



(Thouamii dollMra) 



6,453,296 17,723,817 



359,011 

840,391 
11,502 

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

806,754 

3,609,509 

1,691,823 

80,124 

23,143 

1,406,024 

5,338 

2,449 

170,527 



6,453,296 



536,927 
891,987 

199,314 

275,609 

1,375,941 

236,733 

1,687,507 

377,748 

51,573 

819,957 



6,329,424 



5,965,813 

1,&41 
742 
24,972 
52,335 
31,732 

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 

30,985 

8,680 

255, 626 

92,810 

220 

5,565 
51,754 



73,427 
1,462 



1,231,674 

2,690,944 

17,554 

938, 624 

712,777 

427,184 

37,180 

2,238,718 

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 

668,215 
2,681,333 
2,002,557 

118,156 
5,875,313 



13,314,271 



12,703,383 

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

2,358 

124,152 

22,493 

64,187 

25,450 

167,652 



12,084,280 



7,525,956 

203,016 

213,913 

23,449 

107,930 

348,323 

132,067 

6,079 

9,065 

857,731 

933, 698 
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 
634,638 



934,160 
35,957 



3,660,570 



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 

84,686 

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 

5,300 

290 

10,827 

3,597 

2,654 

116 

16,629 

884 
22,437 
16,510 
18,722 



1,939,293 



1,324,601 

9,834 

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 



312,144 



311,854 
328,500 
16,646 
78,907 
17,039 
18,955 

250,922 

121,323 

21 

2,877 
193,403 

210,054 

157,347 
1,143 



2,828,359 



156,735 

492,685 

3,511 

97,989 

152,577 

96,083 

2,452 

295,318 

2,271,392 

1,114,445 

424,900 

157,340 

37,015 

5,122 

278 

70,665 



2,828,359 



253,800 
141,262 

110,350 

18,590 

494,996 

158,972 
337,056 
305,938 
34,489 
967,905 



2,880,388 



2,773,653 

3,202 

794 

7,086 

12,137 

7,137 

494 

27,767 

1,903 

13,902 

63 

22,250 



2,779,145 



1,989,505 
32,566 
63,152 
3,209 
19,164 

78,525 

28,701 

1,335 

421 

176,926 

81,841 

2,656 

13,641 

81,781 

591 

205, 030 



1,240,759 



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 

1,210,905 

158,993 

206,337 

64,039 

265, 549 



8,240,759 



559,452 
483,098 

612,073 

74,430 

1,582,814 

319,699 

1,150,108 

913,099 

17,552 
2,418,429 



5,632,235 



5,313,635 

8,032 
1,135 
29,281 
20,812 
50,396 

1,671 

65,284 

11,972 

19, 572 

7,350 

102,145 



4,990,724 



101,243 



100,449 
151, 636 
51,187 
33,419 
16,224 
17,195 

115,603 

49,939 

20 

8,418 
58,923 

110,115 

63,347 

7,239 



2,754,320 
96,600 
55,047 
11,633 
58,001 

126,242 

102,437 

1,574 

1,867 

351,329 

580,731 
11,637 
30,033 

6,301 

20,006 

782,466 



2,994,129 



319,800 
493,384 

7,079 
211,248 
117,046 
46,527 

6,797 
313,202 

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,ltK 

42,921 

407,507 

95,819 
549,420 
251,145 

43,146 
1,071,965 



2,550,161 



3,161 

224 
10,878 
15,137 
4,0U 

77 

14,472 

7,739 

3,276 

1,027 

24,535 



2,375,113 



641,561 
27 

640,453 

854,070 

213,617 

60,668 

43,497 

16,125 

788,000 

380,341 

728 

7,583 
267,595 

481,374 

642,025 
22,439 



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 

3,160 

7,908 
293,061 



175,043 



174,819 

242,421 

67,602 

83,474 

78,762 

2,738 

155,001 

68,054 

413 

7,842 
114,607 

182,293 

71,441 
5,086 



23,309,024 



2,356,027 

7,807,941 

63,770 

3,013,294 

358,632 
2,383,810 

131,124 
1,744,041 

3,452,599 

4,469, 640 

36, 654 

27,417 
731, 505 

21,270 

6,837 

789,790 



23,309,024 



5,526,886 
2,782,731 

2,458,291 

629,111 

2,733,989 

2,099,795 

2,721,284 

566,559 

75,284 

3,514,994 



49,741,423 



48,776,202 

9,514 

2,615 

60,802 

250,025 

5,193 

3,938 

114,025 

42,212 
17,963 

6,815 
452,068 



48,795,771 



40,947,386 

1,629,612 

286,764 

106,224 

309,255 

866,453 

285,263 

16,093 

2,890 

859,635 

12,896 

96,584 

120, 660 

151,239 

10,853 

3,093,948 



945,652 
53 

943,090 
1,445,456 
502,366 
133,187 
156,111 
15,053 

1,118,604 

424,228 

1,829 

30, 569 
549,431 

1,051,920 

186,593 
37,524 



335,189,535 



17,816,966 
68,966,009 

1,516,848 
68,108,343 
12,751,552 

6,203,183 

224,800 

40,734,532 

213,473,032 
111,183,151 
7,709,758 
3, 19^,653 
5,176,140 
3,750,548 
2,305,216 
8,477,445 



335,189,535 



33,747,723 
15,101,544 

24,352,251 

1,399,008 

43,959,072 

10,758,217 

55,229,741 

31,362,523 

3,853,098 

114,906,408 



464,819,543 



453,156,983 

392, C44 

59,305 

1,084,088 

1,065,890 

750,955 

21,485 

1,183,136 

133,776 
1,106,743 

2,169,47.5 
3,595,560 



432,257,661 



316,726,016 

5,479,559 

6,411,359 

807,327 

3,679,501 

14,313,798 

3,154,856 

430,57b 

124,303 

13,992,333 

2,867,794 
6,504,557 
3,595,307 

2,339,783 

170,643 

51,069,949 



32,551,882 
63,357 

32,555,934 

X,420,063 

1,864,129 

1,898,687 

727,258 

963,695 

32,191,496 

15,488,476 

15,346 

685,088 
17,752,546 

19,617,173 

11,509,090 
1,797,610 



29,941,618 



2,034,550 

5,713,952 
111,538 

6,786,269 

655,131 

689,345 

35,046 

3,152,967 

18,539,076 

9,017,824 

14,180 

4,745 

655,784 

34,503 

12,946 

765,758 



29,941,618 



3,287,705 
1,833,132 

1,942,874 

215, 564 

4,230,551 

764,590 
5,211,735 
1,585,330 

384,101 
10,435,036 



70,523,929 
59,590,895 

16,749 
3,778 
85,620 
82,302 
27,143 

1,692 

59,952 

17,810 
41,944 

123,350 
357,684 



57,778,491 



52,977,230 
571,439 
555,456 
85,797 
359,267 

2,383,513 

320,233 

39,285 

6,922 

1,305,534 

10,485 

1,820,262 

264,908 

192,540 

17,857 
6,357,763 



2,750,433 
2,092 

2,748,752 

2,972,352 

223,500 

98,432 

53,198 

36,749 

2,817,063 

1,351,903 

1,636 

67,814 
1,454,663 



809,138 
68,900 



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



108 

ACTIVE CORPORAnON RETURNS 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



Table 24.— BALANCE SHEETS AND INCOME STATQffiNTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major iriduf-lrial group — Continued 



Man urac luring — 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, 
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 incojDe.... 
Without net Income. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other current assets 

I^ans 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: 

Uni ted 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 bualness property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans . 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

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

Net inconc 

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



Distributions to stockholders: 

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



(11) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(') 



179 

138 



6,289 
4,505 
1,784 



16,366 

10,818 

5,548 



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 



(ThouMmd dotlmif) 



3,786,503 



119,989 

310,979 

4,354 

2,656,041 

16,621 

18,555 

188,087 

815,863 
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 



10,732,760 



623,416 

2,587,076 

33,385 

3,023,797 

253,473 

124,704 

8,881 

1,073,540 

6,275,901 

3,456,829 

37,691 

6,454 

66,485 

6,860 

2,614 

150,218 



6,682,187 6,572,726 



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 



10,732,760 



5,434,026 



5,405,917 

528 

24 

4,970 

595 
4,448 



455 

455 
3,276 
3,614 
9,710 



4,808,684 



3,033,949 

13,688 

22,147 

1,194 

6,684 

1,052,570 

25,083 

5,422 

379 

55,(a.2 

327,842 
42,289 

10,528 

X 

212,859 



625,342 
U 

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

621,046 
309,943 

4,033 

319,419 

320,564 



206,173 



1,273,792 
801,495 

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 
9,7la 
8,431 

i45,a;o 



16,638,439 



13,872,700 
224,432 
122,987 
18,605 
U0,683 

309,820 

132,590 

19,179 

546 

435,403 

3,624 
89,841 
69,448 

31,137 

12,726 

1,184,718 



851,495 
262 

850,721 

926,623 

75,902 

35,887 

27,744 

8,143 

878,113 

417,949 

654 

28,310 
461,082 

537,055 

172,268 
39,362 



6,682,187 



1,394,628 
713,842 

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 



393,094 

1,0«,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 

158,663 



6,572,726 



511,663 
499,2(» 



2,861,646 



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 

48,898 

3,276 

1,367 

43,579 



2,361,646 



364,327 
200,325 



350,002 250,020 

88,085 42,229 

1,226,396 252,788 



112,995 
1,207,546 

519,342 

23,525 

2,033,963 



9,647,748 



15,380,919 



12,188,573 

387,241 

36,570 

25,169 

173,445 

304, U7 

94,Ca5 

10,806 

3,922 

U8,241 

227 
145,761 
46,825 

71,695 

10,646 

1,763,666 



476,832 



476,270 
560,892 
84,622 
29,896 
24,177 
5,719 

497,188 

221,657 

132 

5,709 
260,322 

344,944 



88,159 
16,876 



9,244,671 

3,079 

1,247 

19,559 

20,076 

6,455 

1,007 

258,341 

6,818 

4,136 

979 

81,380 



9,213,292 



7,187,232 

173,712 

72, 660 

20,543 

61,691 

223,441 

94,678 

5,267 

5,036 

269,207 

247,482 
37,975 
34,119 

18,148 

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 



67,774 

500,002 

162,645 

10,236 

1,011,300 



12,271,759 



516,610 

1,603,735 

34,626 

1,695,151 

253,487 

198,610 

2,867 

1,584,822 

10,738,332 

5,104,914 

507,855 

112, 695 

181,351 

35,501 

5,859 

2U,532 



12,271,759 



796,789 
315,901 

721,156 

60,801 

2,000,983 

298,300 

2,273,832 

1,358,262 

53,229 

4,392,506 



5,750,220 



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

57 

5,819 

1,650 

4,033 

927 

45,735 



5,461.965 



.,145,68'i 

157,34« 

29,059 

16,930 

64,636 

122,124 

28,487 

5,74a 

1,118 

85,396 

813 
61,899 
24,907 

21,598 

220 

695,945 



283,255 



285,372 
315,059 
29,687 
18,250 
14,742 
3,507 

291,200 

132,504 

254 

3,883 
156,751 

186,439 



43,618 
8,103 



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 
70,070 



13.437,659 



9,731,254 

152,381 

331,778 

21,280 

123,748 

321,629 
117,335 

u,oca. 

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 
535,4^0 

639,138 

365,615 
27,746 



11,952,008 



1,230,912 

2,752,615 
225,188 

1,363,676 

488,415 

242,603 

15,750 

1,654,932 

6,137,566 

2,984,090 

41,215 

5,738 

245,811 

66,073 

19,433 

941,889 



11,952,008 



1,187,500 
579,337 

1,103,535 

155,206 

1,332,497 

782,859 
1,838,352 

736,944 

77,091 

4,158,187 



17,780,054 



17,305,345 

14,085 
3,374 
38,572 
34,176 
41,626 

721 

48,496 

7,198 

37,683 

20,493 

227,285 



16,454,461 



11,258,043 

549,074 

87,430 

68,047 

199,841 

377,404 

117,883 

28,104 

6,455 

449,221 

2,629 
210, 551 
151,156 

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 

646 

22,859 
728,495 

841, 588 



364,103 
47,231 



30,498,842 



1,598,655 
5,241,807 

36,663 

4,968,101 

1,599,763 

505,418 

18,087 
3, 696,924 

23,178,354 
11,758,914 
229,980 
116,166 
422,794 
222,530 
84,252 
861,924 



30,498,342 



2, 679,753 
695,014 

2,360,525 

227, 501 

4,753,995 

939,581 
4,807,448 
3,328,573 

294,293 
10,412,159 



35,745,829 



32,657 

7,325 

84,054 

39,461 

169,575 

2,386 

148,296 

17,856 
133,026 
414,212 
179,216 



53,622,341 



1,553,311 

8,986,353 

218, 396 

3,689,698 

1,589,684 

761,418 

4,559 

10,917,420 

43,064,466 
22, 634,474 
4,416,097 
1,972,180 
1,263,748 
2,838,650 
1,995,975 
1,307,462 



53,622,341 



4,955,152 
461,098 

1,770,402 

75,440 

5,346,570 

1,722,606 
11,244,051 

3,497,203 

998,690 

13,551,129 



6,636,107 



372,404 

1,598,268 

35,499 

1,613,459 

158,918 

82,742 

3,746 

804,355 

4,014,992 

2,196,825 

6,532 

954 

79,566 

18,040 

8,452 

124,765 



6,636,107 



43,011,251 



31,265,615 



20,046,010 

341,300 

511,565 

54,459 

241,862 

597,172 

262,156 

65,087 

11,415 

1,721,853 

101,134 

1,507,153 

388,796 

132,034 

10,617 

5,272,497 



4,480,214 
13,913 



102,057 
2,460,847 



2,581,658 



2,086,760 
149,235 



63,347 

1,365 

156,454 

415,689 

98,726 

4,740 

131,809 

12,226 

547,205 

611,746 

1,106,651 



45,438,800 



30,144,241 

37,342 

766,616 

60,699 

753,664 

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

1,904,564 

2,119,635 
246,633 
317,854 

U0,866 

2,759 

5,912,541 



4,486,302 


2,571,086 


4,607,543 


2,618,229 


120,746 


47,143 


232,574 


659,719 


61,567 


56,438 


160,809 


464,970 


4,361,324 


1,963,867 


2,128,012 


952,165 


1,765 


1,127 



43,644 
1,662,565 



1,709,721 



2,030,343 
803,148 



667,623 
260,469 

527,969 

56,485 

1,154,094 

193,092 

846,389 

615,589 

85,256 

2,229,141 



9,316,210 



9,100,129 

1,614 

167 

17,612 

9,855 
10,144 

143 

a,484 

1,473 
12,737 
66,064 
74,768 



8,716,350 



6,179,355 

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 
11,472 

594,607 

285,248 

254 

17,406 
332,293 

366,891 



155,532 
21,143 



198,090 
628,647 

12,776 
714,372 

52,085 

154,811 

6,504 

249,019 

648,267 

348,553 

59 

18,445 

1,246 

359 

36,930 



2,346,787 



318,677 
190,078 

155,650 
16,613 
264,545 

64,130 

454,168 

145,839 

■ 13,419 

718,668 



4,726,465 



4,686,452 

862 

140 

4,937 

2,580 

1,257 



1,998 

333 

5,193 

151 

22,559 



4,555,382 



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

104,873 

32,671 

4,048 

169 

51, 379 

121 
56,322 
22,447 

18,741 

2,251 

474,342 



171,083 



170,943 

193,886 

22,943 

11,885 

7,469 

4,416 

173,339 

80,145 

138 

2,197 
92,995 



46,409 
466 



Footnotes at end of table. See text for explanatory statementa and for "IX-ficrlption of the i^ojnple and Limitatlono of tlie Data. 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



ACTIVE CORPORATION RETURNS 



109 



Table 24.— BALANCE SHEETS AND INCOME STATEMENTS. BY MAJOR INDUSTRIAL GROUP— Cont Inued 



Major Industrial (.:roup — CotiUm. 



MajiufacturlinJ— Continued 



Stone, cloy, 

and glass 

products 



Primarj' 

metal 

industries 



Fabricated 
metal products 
except machin- 
ery and 
transportation 

equipment 



Machinery, 

except 
electrical 



Electrical 

machinerj", 

equipment, 

and 

supplies 



Motor 
vehicles 
and motor 

vehicle 
equipment 



Transpor- 
tation 
equipment, 
except 
motor 
vehicles 



Scientific 
instruments, 

photocraphic 
equipment, 
watches 
and clocks 



Miscellaneous 

manufacturinc 

Industrioe, 

including; 

ordnance and 

accessories 



Manufac- 
turing 
not 
allocable 



1 Number of ret-ums, total. 

2 With net income. 

3 Without net incc«ne. 



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 ( amort i zable ).. . 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

PAirt^a^es, 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 Govenment 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 

Repai rs 

3ad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, 
plar.s. 

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 



(-^) 



(23) 



(2-1) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



8,967 
6,105 
2,862 



4,^21 
3,297 
1,124 



20,231 

14,353 

5,878 



20,389 

14,338 

6,051 



8,499 
5,220 
3,279 



2,085 

1,647 

438 



2,638 
1,573 
1,065 



3,990 
2,443 
1,547 



9,330 
5,697 
3,633 



(Thotitmd dolUrt) 



11,118,644 



746,540 

1,910,086 

4JJ,309 

1,623,44S 

319,232 

165,774 

12,924 

1,084,237 

9,572,328 

4,865,Caj. 

228,739 

65,557 

2^, lib 

21,292 

6,830 

189,975 



11,118,644 



738,862 
411,305 



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 

1,484,008 

827,560 

607,603 

43,428 

7,426 

555,849 



32,285,106 



2,950,515 
585,357 



702,496 2,047,769 

106,522 69,081 

1,413,362 5,492,519 



262,906 

2,050,962 

992,642 

114,534 

4,325,053 



12,692,994 



Income subject to tax 

Income tax, total 

Tax from recomputing 4)rior year investment credit 

Investment credit 

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

[Jet income after tax 



Distributions to stockholders; 

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



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 

lCa,323 

335,834 

96,822 

11,050 

3,945 

625,145 

88,611 
91,925 
97,396 

67,666 

3,405 

l,427,7ii 



1,068,658 
342 

1,066,584 
1,142,508 
75,924 
48,577 
26,943 
21,144 

1,077,165 

510,359 

379 

30,881 

587,106 

663,Cr74 



340,243 
43,890 



974,311 
5,775,4'50 
2,021,572 

514,454 
11,354,078 



34,303,672 



39,791 

5,205 

150,626 

28,378 

25,180 

260 

53,937 

4,886 

100,846 

52,016 

108,238 



15,302,U4 



1,122,101 

3,404,589 

65,654 

4,00.7,284 

262,976 

225,714 

21,092 

1,477,923 

8,394,176 

4,182,750 

48,451 

6,599 

231,980 

60,030 

24,566 

315,367 



15,302,114 



1,702,378 
908,926 

1,240,207 

165,733 

1,796,090 

439,568 

2,697,407 

1,103,228 

61,819 

:., 186,758 



24,913,639 



31,914,623 



24,U2,823 

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 



2,389,OW 
1,149 

2,384,988 
2,445,817 

60,829 
185,823 

44,612 

95,169 

2,244,262 

1,097,864 

463 

88,030 
1,375,154 

1,435,990 

832,708 
43,883 



24,512,9j.j 

8,318 

2,477 

34,964 

34,495 

22,769 

1,072 

37,349 

7,602 
14,243 

101,876 
140, 544 



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 

309,781 

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 
8,773,828 



19,907,793 



1,141,031 

5,167,904 

70,512 

5,481,061 

708,744 

359,881 

6,881 

2,426,675 

7,125,340 

3,272,701 

2,446 

1,866 

151,606 

34,193 

30,300 

627,410 



?9,773,192 



19,907,798 



35,536,783 



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 

1,401,397 

1,562,164 

160,267 

72,202 

58,447 

12,917 

1,452,974 

674,454 

1,113 

30,739 

758,132 

913,515 

338,490 
55,839 



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 

404,362 

96,461 

282,342 

841,538 

274,168 

44,936 

3,952 

1,213,722 

954 
316,383 
351,726 

2U,673 

12,838 

4,976,379 



3,357,480 
16,282 

3,371,568 

3,541,956 

170,388 

123,015 

82,243 

45,049 

3,388,266 

1,641,673 

1,349 

47,396 

1,777,291 

1,947,724 

687,063 
62,625 



2,726,765 
1,073,727 

1,905,513 

110,089 

2,420,963 

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

170,924 
5,383,493 



30,280,711 



14,459 
4,638 
85,619 
30,197 
66,531 

4,657 

41,236 

7,973 
8,187 

104,271 
140,796 



23,556,101 



20,411,124 

326,766 

203,170 

59,026 

248,286 

789,975 

201,033 

29,904 

19,717 

720,696 

753 
444,437 
241,371 

174,534 

2:^, 692 
4,661,617 



1,724,610 
2,587 

1,722,559 
1,996,966 

54,881 

45,309 

7,496 

1,933,695 

942,228 

1,224 

28,956 

809,287 

1,083,738 

592,682 1 
209,6771 



954,882 
9,297,514 

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

403,455 

3,752 

3,945,464 

13,936,792 

7,9U,676 

7,917 

2,980 

157,845 

21,950 

9,604 

1,105,251 



29,773,192 



2,429,029 
2,793,327 

2,696,872 

31,326 

4,098,376 

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

379,517 
11,373,729 



36,267,514 



35,530,683 

125,438 
13,137 
97,724 
22,342 
19,870 

417 

24,960 

5,661 
19,292 

259,923 
147, 567 



11,814,685 



542,480 

2,747,189 

50,911 

4,451,870 

235,775 

275,545 

2,290 

534,177 

5,437,913 

2,902,002 

504 

51 

167,875 

18,568 

7,831 

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 



31,509,715 



23,330,765 

123,659 

400,415 

43,511 

83,421 

1,851,353 

311,753 

28,991 

2,839 

950,730 

1,066 
229,953 
365,335 

475,696 

3,012 

2,807,216 



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 I 
102,336 



21,034,276 

3,403 

3,367 

38,249 

22,315 

15,722 

71 

20,117 

5,634 
9,393 

13,575 
234,912 



5,773,122 



244,187 

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 
213,031 

657,717 

34,397 

635,670 

176,453 
1,033,364 

881,390 

56,359 

1,644,539 



4,768,506 



317,326 
1,525,045 
127,181 
1,243,287 
U3,731 
79,832 
13,811 
535,220 

1,794,397 

931,070 

5,093 

657 

59,257 

12,365 

6,476 

114,526 



4,768,506 



7,387,112 



20,373,536 



16,&V4,733 

110,243 

241,505 

14,580 

213,859 

460,168 

111,431 

15,950 

8,457 

426,999 

5,733 

51,461 

290,158 

138,135 

14,668 

1,630,451 



1,022,498 
130 

1,019,261 

1,086,144 

66,383 

33,471 

25,439 

7,994 

1,052,497 

518,183 

1,601 

24,748 

525,826 

592,710 

218,001 
25,959 



7,212,332 

8,808 
1,011 

14,395 
9,019 

23,132 

123 
13,116 



4,205 
44,123 
53,040 



6,538,268 



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 



848,844 
760 

848,593 

905,087 

56,494 

15,001 

11,368 

3,633 

384,106 

432,906 

256 

12,791 

423,478 

484,975 

219,420 
20, 534 



501,666 
515,844 

421,601 

54,745 

532,855 

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 

9,649 

1,305 
7,505 
6,922 
88,491 



6,634,055 



4,668,905 

201,491 

54,557 

54,051 

74,936 

173,682 

69,091 

6,018 

2,485 

140,159 

58 
148,071 
44,105 

25,292 
4,132 

1,016,972 



381,216 
1,308 

332,063 

470,688 

88,625 

27,663 

21,660 

5,853 

435,993 

203,356 

162 

5,957 

184,664 

273,289 

84,623 
9,167 



(31) 



1,053 
351 
702 



142,256 



U,827 

33,913 

286 

30,003 

3,444 

4,893 

405 

12,060 

57,175 
24,612 



3,206 
605 
119 

4,742 



15,374 

9,109 

14,003 

3,130 

23,563 

20,046 
29,173 
47,485 
495 
^20,622 



223,103 



219,376 

57 
152 
168 
517 



185 

41 

1,173 

231 

695 



217,625 



160,737 

9,223 

778 

256 

3,(X0 

5,032 

1,979 

240 

159 

5,109 

1,137 
464 

766 
61 

23, 594 



5,478 



5,326 
13,736 
8,410 
4,402 
3,414 
988 

3,137 
1,139 

50 
4,237 

12,647 

4,389 
450 



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



no 



ACTIVE CORPORATION RETURNS 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



Table 24.— BAIANCE SHEETS AND INCOME STATEMENTS. BY MAJOR INDUSTRIAL GROUP— Continued 



Total 
transportation, 
conununicatlon, 
electric, gas, 
and sanitary 
services 



Major indi;strial group— Continued 



Transportation, communication, electric, gas, 
and sanitary services 



Transpor- 
tation 



Coflummi- 

catlon 
services 



Electric, 
gas, and 
sanitary 
services 



WTiolecale 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 



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



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments in Goveminent obligations. 

Other current assets 

Loans to stockholders 

Other investments 



Depreciable assets 

Less: Accumulated depreciation. . 
Depletable assets 

Less: Accumulated depletion. . . . . 
Land 

Intangible assets (amortlzable) 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year. 

Other current liabilities 

l£>ans 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 

Rpyalties 

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

Het 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 (q>eratlonG. . . 

CoBipensatlon of officers 

Repairs 

Dad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Aaortlzallon 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other eraplqyee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

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

Met income 

Deficit 

Statutory special deductions, total 

Not operating Iocs carryforward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recomputing prior year Investment credit 

Investment credit 

Net Income (lees deficit) after tax (64 minus 7X 
plus 73). 

Net income after tax 



Distributions to stockholders; 

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



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(33) 



(39) 



(iO) 



56,338 
35,622 
20,716 



42,908 
27,422 
15,486 



7,061 
4,457 

2,6C4 



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 



(Ttnutmd dollar*) 



174,912,513 



4,022,606 
7,465,528 

81,769 
3,470,938 
4,481,952 
3,878,976 

50, 516 
8,480,254 

187,945,164 

49,528,94S 

184,446 

66,475 

1,407,267 

214,461 

7?, 261 

3,059,858 



174,912,513 



4,650,1X8 
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 



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 

2,9U,748 

68,114 

79,490 

7,871,703 

106,610 

412,810 

1,042, 5U 

425,267 

17,480 

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 



4,313,921 
172, 603 



55,Cy70,980 



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 
l,5a,497 



55,070,930 



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 



37,447,529 



35,373,856 

39,944 

10,096 

133,415 

612,113 

15,690 

1,277 

173,227 

59,056 

82,499 

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 



43,351,046 



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

43,258,488 

9,904,885 

2,915 

1,167 

158,187 

92,990 

26,748 

673,442 



43,351.(X6 



473,193 
535,056 

3,391,424 

127,595 

12,795,676 

1,006,940 

12,387,326 

5,758,819 

210,075 

6,664,942 



19,717,925 



19,350,779 

31,873 
8,157 
72,759 
76,940 
16.385 

1,702 
37,809 

4,032 
52, 699 

6,523 
58,267 



15,838,155 



76,490,487 



1,207,144 

2,440,803 

38,015 

1,496,361 

546,386 

t«;5,192 

4,292 

2,195,245 

86,624,555 

20,214,897 

98,655 

33,039 

624,656 

42,016 

13,786 

864,919 



76,490,487 



1,413,343 
1,314,670 

3,435,886 

58,171 

34,683,584 

2,969,147 

19,774,951 

3,965,207 

703,921 

8,166,107 



24,560,603 



24,225,534 

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

965 
X,087 

4,700 
36,622 

3,280 
95,262 



20,323,408 



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 
3,892,344 
70,731 
66,277 
20, 532 
44,727 

3,819,098 

1,890,302 

678 

111,024 

2,042,335 

2,113,066 



1,352,072 
39,402 



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 

30,882 

1,841 

1,013,700 



4,237,195 

4,234,257 
4,250,071 
15,814 
71,298 
17,325 
30,772 

4,174,114 

2,072,011 

1,499 

164,358 

2,326,604 

2,X2,418 

3,100,847 

94, vn 



113,939,042 



9,342,923 

35,071,556 

1,016,181 

34,891,935 

896,897 

2,123,853 

414,343 

8,931,443 

32,712,638 

15,366,716 

294,308 

70,836 

2,730,089 

224,592 

89,577 

2,847,775 



U3,939,042 



22,890,623 
12,470,541 

6,972,650 

2,424,997 

12,474,554 

4,133,210 
18,768,976 

5,202,155 

408,738 

28,192,598 



33'i,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 



328,678,191 



260,687,633 

5,932,216 

846,201 

796,127 

4,542,387 

3,354,689 

1,491,660 

97,414 

32,317 

2,719,324 

27,927 

3,471,683 

598,765 

297,380 

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 

6,918,193 

2,842,858 

3,195 

99,739 

3,889,984 

5,213,343 

1,461,748 
278,060 



50,470,710 



4,087,351 

18,195,614 

372,637 

14,863,590 

423,004 

843,737 

158,221 

4,559,824 

10,558,563 

5,078,631 

271,711 

62,391 

914,325 

91,(X8 

36,362 

1,053,743 



50,470,710 



12,293,480 
6,245,971 

2,673,423 

903,630 

4,530,031 

1,160,498 

7,962,367 

2,200,841 

178,444 

12,314,025 



159,899,254 



157,538,432 

14,287 

3,800 

180,101 

247,820 

23,269 

4,311 

114,690 

29,198 

78,955 

57,919 

1,606,472 



156,988,090 



134,329,596 

2,702,823 

270,381 

351,387 

925, 639 

1,490,783 

628,167 

36,766 

11,535 

869,185 

19,830 
758,694 
257,317 

109,791 

19,464 

14,206,732 



2,911,164 
1,104 

2,906,468 
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 

828,557 

1,198 

394 

97,192 

10,038 

3,661 

147,520 



5,784,031 



1,433,669 
607,890 

333,349 
105,028 
571,994 

165,077 

955,333 

334,376 

19,323 

1,252,492 



32,709,493 



32,333,878 

1,667 

707 

16,551 

33,962 

909 

409 

13,346 

2,674 

6,059 

4,453 

294,378 



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 

3,048 

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 

65,037 
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 



6,362,90b 



1,234,341 
902,794 

377,217 
133,166 
592,796 

165,417 
989,095 
157,691 
16,011 
1,744,373 



14,736,576 



14,366,238 

1,289 

688 

37,291 

63,561 

4,745 

1,303 

17,362 

7,927 

6,486 

2,342 

227,344 



14,264,729 



11,257,365 

414,935 

30,276 

50,489 

108,373 

128,609 

84,295 

4,194 

1,099 

112,670 

2,188 
66,897 
37,629 

10,787 

3,568 

1,951,355 



471,847 



471,159 

536,805 

65,646 

37,747 

24,841 

5,316 

462,489 

189,345 

240 

2,'.-87 

284,801 

350,449 



20,149 



33,086,199 



3,087,599 

13,633,985 

274,494 

U,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 



9,527,238 
4,702,422 

1,951,314 

660,779 

3,336,999 

824,179 
5,960,289 
1,705,857 

142,085 

9,275,037 



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 



93,519,035 

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 

1,248,405 

1,634,032 

348,696 
72,601 



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



BUSINESS RETURNS/1964 . ALL CORPORATIONS 



ACTIVE CORPORATION RETURNS 



111 



Table 24.— BALANCE SHEETS AND INCOME STATEMENTS. BY MAJOR INDUSTRIAL GROUP— Continued 



Mujor iniiustrial cixjup — (X>ntinu«?d 



;V}iolL':iQle and retail trade — Gontiiv,ii'd 



Retail trade 



Total 

retail 
trade 



Building 
materials, 
hardware, 
and farm 
equipment 
stores 



C.eneral 

merchandise 

stores 



Food 
stores 



Automotive 

dealers and 

gasoline 

service 

stations 



Apparel 

and 

acces5or>' 

stores 



Furniture, 
home fur- 
rilshincE ,and 
equipment 
stores 



Eattnt; 

OJlll 

drinking 
places 



Mlacellon- 

eo'is 

retail 

stores 



Retail 
trade not 
allocable 



Wholesale 
and retail 
trade not 
allocable 



Number of returns, to 
Vith 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.... 

I^nd 

Intangible assets (amortizable). . . 

Less: Accumulated amortization. 
Otlier assets 



Total liabilities 

Accounts payable 

Xtortgages, 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 corjwrations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations... 

Coii5>ensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortisation 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 
plans. 

Other emplcyee 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 

Statutoiy special deductions, total 

Net operatir^ loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recoii5)utlng 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 



(42) 



(43) 



(«) 



(41.) 



(46) 



(47) 



272,166 

174,263 

97,903 



28,765 

19,188 

9,577 



16,326 
11,339 

4,987 



19,002 

U,900 

V,102 



45,809 
30,695 
15,114 



29,716 
20,923 
8,793 



(48) 



(49) 



(50) 



(51) 



24,593 

15,780 

8,813 



46,675 
23,728 
22,947 



60,194 
40,378 
19,816 



1,086 
332 
754 



(Thoutmid dolltft) 



60,949,188 



5,131,756 

15,603,658 

598,336 

19,568,652 

447,407 

1,249,426 

250,242 

4,039,176 

21,705,536 

10,064,176 

21,946 

8,445 

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 



171,303,854 



168,016,983 

12,622 

3,687 

250,350 

474,036 

6,827 

3,033 

131,759 

34,540 
46,424 
64,462 

2,759,131 



168,204,631 



123,832, 699 

3,154,186 

563,458 

420,276 

3,553,083 

2,313,809 

783,532 

59,715 

20,258 

1,815,259 

7,846 

2,669,355 

332,305 

183,103 

30,964 

28,464,783 



3,599,223 
97 

3,595,633 

4,368,628 

772,995 

228,030 

189,864 

37,022 

3,812,201 

1,571,173 

2,111 

69,633 
2,094,093 

2,867,277 

944, 544 
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 

1,11.8 

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 

2,395 

216,252 

73,132 

205 

2,001 
121,913 

210,716 

51,039 
5,368 



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 



18,791,233 



3,108,100 
937,842 

1,458,545 

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 

1,0«,744 



34,086,275 



21,871,091 
232,078 
130,973 
128,306 
875,664 

628,206 
239,399 
25,211 
2,076 
501,127 

1,416 
939,811 
137,119 

20,760 

1,886 

3,351,162 



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 
20,351 



7,581,516 10,073,735 4,478,565 



834,997 
553,327 

13,945 
2,352,385 

91, U5 
211,087 

23,456 
616,324 

4,353,674 

2,002,344 

3,539 

677 

213,878 

17,480 

7,462 

.79,182 



7,531,516 



1,525,033 
240,852 

643,485 
150,975 
898,462 

179,695 
1,081,852 

924,219 

26,311 

1,910,632 



39,611,259 



39,338,258 

1,497 

1,050 

18,056 

42, 679 

770 

223 

15,615 

4,7M 

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 

391,301 

1,770 
519,873 
89,023 

73,203 

5,013 

5,304,683 



696,229 



695,179 
770,782 
75,603 
29,672 
24,579 
5,093 

■a5,382 

328,999 

446 

21,311 
387,991 

463,594 

131,906 
34,057 



833,848 

2,231,862 

61,381 

4,217,897 

47,462 

212,228 

49,252 

478,294 

2,522,970 

1,161,534 

2,220 

667 

412,894 

12,861 

5,134 

230, 663 



10,073,735 



1,114,682 
2,649,520 

627,027 
300,122 
950,546 

265,099 
1,760,714 

177,084 

24,522 

2,184,419 



43,800,138 



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 

196,188 

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 

31,824 

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 
r7,639 
26,778 
333,356 

1,132,814 

613,364 

1,278 

373 

56,380 

3,577 

1,546 

106,709 



4,473,565 



906,371 
283,568 

262,439 
127,107 
383,550 

99,412 
861,752 
275,433 

10,672 
1,248,261 



9,928,330 



9,681,812 

1,546 

731 

11,615 

44,103 

170 

428 

6,741 

304 
7,038 

87 
173,755 



9,674,857 



6,319,496 

289,315 

30,086 

29,503 

502,359 

164,057 

39,581 

4,870 

1,316 

93,367 

397 

219,264 

13,980 

3,674 

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 



47,672 
12,677 



4,002,242 3,426,944 



281,159 

1,682,404 

53,005 

1,297,781 

31,070 

49,141 

17,157 

185,102 

706,948 

353,312 

1,099 

305 

71,095 

3,073 

1,100 

83,935 



4,002,242 



718,408 
496,060 

243,292 
129,266 
334,977 

323,096 

828,090 

99,941 

39,398 

789, 694 



7,704,823 



900 

231 

22,940 

21,648 

208 

70 

7,315 

1,667 

2,285 

5 

291,811 



7,573,190 



4,836,662 

326,530 

22,442 

47,576 

218,039 

121,072 

52,796 

2,201 

931 

60,122 

529 

221,603 
10,785 

6,356 

983 

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 

151,385 

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 

918 

390 

184,838 

27,847 

8,015 

262,121 



3,426,944 



463,635 
288,641 

261,410 
255,986 
813,528 

113,264 
670,733 
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 



8,103,542 



3,790,805 

332,234 

95,040 

6,701 

421,449 

268,017 
57,582 
2,128 
3,389 

239,416 

426 

100,354 

U,428 

15,908 

8,680 

2,749,935 



135,560 



135,345 
264,6-/7 
129,332 
24,732 
22,439 
2,293 

194,156 

67,765 

80 

6,864 
74,444 

J03,737 

46,681 
6,136 



7,077,793 



693,256 

1,726,895 

43,131 

2,415,778 

48,290 

117,959 

60,413 

436,225 

2,388,089 

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 

1,559,834 



16,196,539 



15,845,483 

2,052 

125 

25,273 

40,449 

1,257 

264 

15,103 

8,006 

6,213 

679 

251,630 



15,764,960 



10,959,930 

653,648 

60,831 

52,793 

425,656 

261,714 

72,755 

4,961 

3,555 

204,205 

1,244 

189,648 

26,822 

18,375 

3,984 

2,324,339 



431,579 



431,454 
529,479 
98,025 
34,602 
29,048 
4,869 

409,414 

141,099 

748 

5,960 
296,315 

394,341 

94,790 
15,121 



69,144 



4,566 

13,533 

337 

20,449 

10 

2,304 

168 

3,407 

23,207 
12,472 



5,097 

255 

97 

9,004 



69,144 



11,447 
6,679 

3,826 

3,144 

21,700 

3,436 

15,632 

2,946 

273 

61 



115,425 



111,990 

1 



234 
1.623 



116,447 



79,304 

3,953 

450 

223 

3,496 

1,773 

658 

30 

61 

1,326 

96 

1,932 

90 

116 

20 

22,414 



^1,022 



^1,022 

3,236 

4,258 

569 

564 

5 

2,317 
854 

1 

50 
4l,826 

2,432 

329 
169 



(52) 



6,784 
3,403 
3,381 



2,519,144 



123,816 

1,272,284 

45,208 

459,493 

26,486 

30,690 

5,880 

332,443 

446,539 

223,909 

651 

46,902 

1,155 

356 

40,278 



2,519,144 



352,502 
111,975 

134,368 

21,1U 

737,473 

175,655 
398,000 
109,245 
5,680 
472, 635 



3,616,344 
3,500,662 



232 

1,372 

40,034 

12,898 

127 



7,186 

480 

4,008 

2,243 

46,597 



3,485,470 

2,525,338 
75,207 
12,362 
24,464 
63,665 

50,097 

79,961 

933 

524 

34,880 

251 

43,634 

9,143 

4,486 

1,391 

559,134 



130,874 



129,002 

148,132 

19,130 

8,414 

5,077 

3,337 

130,825 

57,593 

45 

986 
72,395 

91,525 

30,829 
66,014 



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



112 

ACTIVE CORPORATION RETURNS 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



Table 24.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial jji^'jp — Continued 



Finance, insurajice and real estate 



Total 

finance, 

insurance, 

and real 

estate 



Banks and 

trust 
companies 



Credit 

agencies 

other than 

banks 



Security and 

cominodity 

brokers, 

dealers, 

exchanges, and 

services 



Holding and 

other 
investment 
companies 



Insurance 
carriers 



Insurance 

agents, 

brokers, 

and services 



Real 
estate 



(53) 



Number of returns, to 

With net incoaie 

Without net income. 



Total assets 

Cash 

(totes 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 Camortisable) — 

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-in or capital surplus li 

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 

Aiaortization 

Depreciation , 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Not 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 

Met operatir^ loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recomputing prior year investment credit 

InvoElraent 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 ovm stock 



C5A-) 



(55) 



(56) 



(57) 



(58) 



(59) 



333,727 
237,627 
146,100 



15,402 
13,892 

1,510 



48,527 
31,853 
16, 674 



3,979 
2,173 
1,306 



26,394 
15,619 

10,775 



5,335 
2,977 
2,358 



24,434 

16,878 

7,556 



3e3,959,U2 



76,052,906 

231,234,419 

8,750,344 

384,101 

135,588,376 

6,786,190 

575,661 

359,985,932 

57,543,300 

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,U8 

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 

3,759,007 
506,371 

42,074 

2,178,684 

2,(X5,904 

2,479,887 

111,303 

1,829,449 



90,657,035 



28 

3,: 

1, 
1, 

3, 

14, 



32, 



074,208 
193,530 
338,748 
878,672 
285,965 

501,119 

453,337 

88,336 

37,273 

738,852 

496,077 
814,015 
660,446 
200,433 
322,579 
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 
6,161,938 
7,938,307 



4,627,399 
715,320 



407,452,700 



61,832,706 

180,909,617 

3,852,540 

61 

98,501,223 

2,584,742 

31,086 

58,745,475 

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 

361,898,9U 

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 

U,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 

2,317,291 

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 



11,759,577 



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 



438,301 
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 

l,O43,0« 

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 
153,932 
20,116 
458,390 



1,542,484 



573,032 

53,012 

9,070 

99,073 

31,230 

1,036 

3,002 

16,425 

645,928 

12,431 

1,016 

97,129 



1,389,164 



124,339 

166,077 

2,922 

7,275 

45,487 

43,069 

162,812 

2,073 

352 

14,324 

6,062 

17,234 

24,372 

3,818 

10,455 

758,443 



153,320 

144,250 
181,731 
37,481 
17,530 
7,534 
9,946 

165,006 

74,524 

13 

499 

70,225 

107,710 

22,239 

4,83/ 



43,620,498 



1,208,384 

2,247,289 

64,575 

7,344 

2,076,388 

996,750 

79,504 

33,945,305 

2,072,691 
285,465 
676,766 
148,213 
417,897 
23,427 
12,409 
378,915 



43,620,498 



411,566 
1,260,195 
1,113,833 

134,057 
2,854,776 

1,552,922 
7,354,499 
22,501,570 
1,906,103 
4,525,977 



4,207,531 



343,391 

72,156 
24,064 

352,285 
76,780 

170,557 

12,129 

1,258,323 

8,353 

1,623,396 

96,580 

153,517 



1,164,952 



90,606 
63,363 
3,959 
51,977 
18,851 

54,036 

207,976 

4,556 

2,767 

40,381 

150,313 

5,017 

6,450 

1,522 

31,297 

431,831 



3,042,579 

40 

3,018,555 

3,121,667 

103,112 

859,990 

36,632 

823,337 

510,724 

182,408 

146 

407 

2,836,554 

2,939,666 

2,269,090 

142,443 



190,885,738 



3,121,149 

1,623,714 

35,549 

21,133 

25,463,369 

447,377 

2,001 

143,025,209 

2,283,969 

90,976 

13 

18 

52,165 

1,674 

564 

14,965,067 



190,835,733 



291,706 

504,210 

8,404,109 

278,923 

315,256 

152,178,910 

2,753,962 

1,461,369 

5,032,378 

19,614,415 



50,918,432 



42,097,634 

334,909 

437,977 

6,015,533 

493,056 

15,481 

4,302 
279,578 

9,165 
609,905 

7,792 
513,050 



48,761,600 



25,144,460 
257,234 
10,437 
40,915 
312,238 

1,077,723 
104,531 

10,157 

2,025 

274,854 

12,440 

133,718 

236,269 

90,839 

3,405 

21,045,305 



2,156,832 

46 

1,668,901 

2,076,171 

407,270 

450,678 

69,860 

380,813 

1,636,753 

305,451 

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 

8,893 

3,673 

235,430 



2,777,566 



1,136,231 
154,209 
148,820 

44,709 
150,975 
136,030 
326,073 
173,339 

30,939 
476,191 



2,299,470 



2,165,584 

1,364 

1,797 

14,835 

7,874 

276 

574 

6,918 

1,352 

7,293 

443 

90,660 



2,113,157 



5«,315 
385,603 
3,592 
14,453 
65,309 

45,502 

15,767 

2,593 

1,829 

35,331 

121 
25,054 
23,141 
8,238 
1,834 
924,975 



181,313 

179,516 

212,422 

32,906 

14,022 

8,044 

5,978 

169,407 

61,891 

U6 

685 

118,310 

151,287 

56,093 
4,989 



(nO) 



259,656 
154,235 
105,421 



68,902,183 



2,930,049 

6,668,373 
103,156 
254,302 
651,885 

1,163,089 
263,334 

9,177,625 

44,085,938 

12,272,770 

1,810,366 

600,010 

12,965,879 

159,927 

42,734 

1,790, t»l 



68,902,188 



3,045,381 
7,867,699 
1,785,257 
2,253,557 
33,181,789 

2,793,011 
8,968,521 
3,415,830 
283,937 
5,302,156 



12,299,515 



6,400,515 

24,188 

7,049 

294, 90S 

2,790,454 

312,382 

14,244 

422,481 

1,352,952 

90,000 

1,397 

588,445 



11,381,026 



1,693,176 

676,523 

196,170 

75,365 

419,637 

1,458,841 

1,994,120 

14,610 

21,704 

1,731,726 

322,168 
176,968 
21,896 
13,777 
79,487 
2,434,358 



918,439 
273 
9U,713 
1,794,143 
882,430 
272,954 
199,492 
73,462 

1,449,653 

434,102 

692 

6,515 

484,127 

1,366,641 

418,104 
42,842 



Footnotes at end of table. See explanatoi^ statements and for "Description of the Sample and Limitations of the Data.' 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



ACTIVE CORPORATION RETURNS 



113 



Table 24.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL CROUP— Continued 



i ;id ut: t r i al t; roup — Ct-'r. t i ii .. 



Total 
services 



Hotels, room- 
ing houses, 
camps, and 

other lodging 
places 



Personal 
services 



Business 
services 



Automobile 

and other 

repair 



Motion 
pictures 



Amusement and 

recreatiori 

services, 

except 

motion 
pictures 



Miscel- 
laneous 
services 



Mature of 
business 

not 
allocable 



1 Number of returns, to' 

2 With net income.... 

3 Without 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 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, noncapl tal assets 

Dividends , domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions. 



Cost oi" 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 en^loyee 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 carryforward 

Dividends received deduction 



Income sub j ect 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 in own stock. 
Corporation's own stock 



(61) 



176,902 
98,191 

78, 7U 



29,950,530 



2,545,232 

5,104,649 
87,386 

1,545,885 
469,643 
754,989 
142,276 

3,281,564 

21,568,119 

8,748,123 

39,370 

9,412 

1,830,788 

469, 554 

309,930 

1,353,312 



29,950,530 



3,135,424 
3,577,543 
1,862,647 
1,182,163 
8,805,527 

1,460,189 
4,488,799 
1,816,139 
216,204 
3,405,895 



34,101,153 



32,487,018 

13,398 
4,797 
90,237 
568,211 
40, 613 

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 

88,0(77 

51,242 

6,469,433 



1,154,103 

9,699 

1,159,005 

1,863,387 

709,882 

211,211 

176,326 

33,282 

1,518,026 

537,230 

1,543 

34,706 

606,431 

1,316,461 

296,797 
53,602 



(62) 



(63) 



(64) 



(d5) 



(66) 



((.7) 



(68) 



15,956 
7,110 
8,846 



28,053 
17,636 
10,417 



47,868 
28,380 
19,488 



29,628 
17,703 
11,925 



7,967 
4,358 
3,609 



20,285 
3,255 

12,030 



27,145 
14,749 
12,396 



(Thouttnd dollari) 



264,528 

4U,621 
8,535 
74,229 
29,816 

123,568 
16,025 

563,423 

5,578,593 

1,903,473 

12,025 

4,571 

757,893 

21,617 

6,820 

201,996 



6,131,935 



312,043 
584,958 
212, 577 
288,333 
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 

7,283 

4,718 

455 

85,390 



3,533,337 



1,415,835 

77,061 

95,975 

11,083 

205,418 

205,395 

201,889 

1,023 

3,535 

314,641 

1,787 

77,720 

5,253 

11,733 
18,170 
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 



233,561 

436,078 
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 

11,733 

419 

72 

11,698 

6,334 

3,950 

165 

44,004 



4,276,564 



2,245,955 

298,338 

56,572 

15,172 

173,498 

145,847 

36,460 

3,Q42 

3,502 

189,653 

577 

65,561 

11,998 

12,462 

5,465 

1,012,462 



170,381 

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 



7,832,389 



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 

39,044 

14,472 

339,713 



7,832,389 



1,274,163 
867,877 
603,276 
329,184 

1,286,274 

615,937 

1,042,348 

425,702 

111,129 

1,276,499 



11,370,148 



10,949,310 

7,486 

2,586 

30,393 

146,515 

5,806 

816 

49,827 

14,033 
19,236 

13,575 
130,515 



10, 846, 605 



6,876,237 

634,127 

66,602 

34,854 

246, 513 

245,952 

U7,938 

7,757 

4,411 

540,611 

1,663 

206,385 

79,545 

29,022 

11,889 

1,743,094 



523,543 

1 

520,958 

656,942 

135,934 

58,043 

41,833 

16,160 

567,297 
226,318 
832 
13,582 
308,222 
444,268 

98,934 
32,049 



3,818,381 



274,570 

536,463 
8,697 

204,059 
13,268 
70,935 
23,978 

142,070 

3,608,445 

1,361,465 

1,874 

693 

185,774 

16,502 

5,464 

116,762 



3,318,381 



337,924 
793,448 
184,969 
128,864 
1,235,345 

95,420 
450,057 
124,361 

12,667 
455,326 



4,288,960 



4,053,272 

246 

97 

5,604 

101,432 

648 



26,486 

27,101 
680 

100 
73,188 



4,156,585 



2,031,360 

237,636 

46,800 

16,461 

198,327 

127,583 

99,823 

1,126 

4,435 

635,203 

568 

40,112 

4,939 

3,375 

4,206 

639,131 



132,375 

1 

132,279 

197,569 

65,290 

17,288 

16,561 

494 

158,894 

52,&42 

394 

6,756 

86,393 

151,687 

26,618 
7,422 



283,198 
609,520 

5,620 

649,372 

39,457 

133,154 

5,676 
699,362 

1,521,886 

860,122 

27 

150,365 
286,374 
248,748 
153,775 



436,319 


212,985 


476,851 


360,339 


325,625 


150,646 


77,415 


167,017 


792,665 


1,263,947 


217,347 


124,804 


379,503 


727,571 


295, 067 


221,134 


18,636 


11,766 


398,193 


123,598 



3,103,332 



2,918,225 

1,221 
214 

8,291 
38,282 
27,140 

37 

22,065 

2,457 
7,790 
8,736 
68,874 



2,947,115 



1,577,626 
88,356 
21,059 
14,927 
78,832 

97,562 

45,642 

1,855 

10,510 

361,499 

218 

92,905 

7,360 

4,737 

1,611 

542,416 



156,217 

9,697 

165,700 

244,477 

78,777 

46,964 

38,814 

6,935 

195,560 

82,741 

13 

1,961 

84,920 

163,697 

46,404 
5,971 



3,363,807 



240,633 

191,007 

2,508 

49,486 

34,940 

86,182 

10,314 

202,477 

3,139,881 

1,162,691 

8,163 

642 

328,230 

74,188 

23,916 

188,063 



3,363,807 



2,356,735 



2,646,128 

1,062 

199 

5,743 

56,420 

3,233 

749 

22,264 

6,739 
1,505 

207 
112,431 



2,789,815 



i,i40,Lei 

105,441 

52,436 

6,726 

186,63'7 

156,267 

86,319 

3,041 

11,243 

246,643 

410 

75,213 

8,966 

4,672 

8,317 

696,393 



66,920 

66,721 

199,941 

1J3,220 

20,641 

19,510 

1,131 

164,682 

69,971 

37 

2,690 

'560 

132,670 

28,495 

1,901 



2,826,503 



330,723 

723,825 
20,116 

100,357 
58,301 
78,598 
18,522 

220,436 

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 



4,504,324 



4,360,293 

1,758 
1,059 
10,259 
31,786 
2,654 

208 

5,123 

1,064 
2,181 

195 
87,744 



4,346,529 



2,458,601 

403,267 

23,095 

21,891 

154,197 

120,420 
53,817 
2,173 
2,143 

101,210 

589 

50,847 

38,021 

17,006 

1,084 

898,168 



157,795 

156,736 
243,792 
87,056 
25,411 
23, 657 
1,649 

190,356 

70,798 

47 

2,611 

88,549 

175,606 

33,400 
5,292 



(69) 



5,482 

957 

4,525 



181,660 



14,797 

43,438 

233 

10,724 

4,505 
2,246 
33,091 

33,263 
9,475 
1,480 

25,844 

1,660 

141 

20,461 



181,660 



23,286 

36,717 

6,324 

6,501 

24,655 

11,582 
104,112 

25,760 

318 

^57,595 



91,359 



20 

81 

935 

21 

523 

432 
21 

2,017 



94,364 



60,381 

2,829 

683 

423 

3,330 

1,664 

1,719 

12 

87 

1,434 

1,393 

32 

29 

204 

20, U9 



'3,005 

'3,025 

4,610 

7,635 

906 

895 

11 

3,169 
785 

10 
*3,800 
3,835 

1,728 



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



Negative amount. 



Loss or deficit. 



*Loss after tax. 



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



114 

RETURNS WITH NET INCOME 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



Table 25.— BALANCE SHEETS AND INCOME STATEMENTS. BY MAJOR INDUSTRIAL GROUP 



All 

industrial 

groups 



Major industrial group 



Agriculture, 
forestry , 

and 
fisherieE 



Total 

mini rig 



Metal 
mining 



Coal 
raining 



Crude 

petruleum 

and 

natural 

gas 



Nonraetallic 

minerals 

(except 

fuels) 

mining 



Contract 
construction 



Manufacturing 



Total 
manufacturing 



Food and 

kindred 

products 



(1) 



(2) 



(3) 



(''.) 



(5) 



(o) 



(V) 



(S) 



(9) 



(10) 



Number of returns with net int;t^me.. 



Ttotal assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investjnents 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 afl»rtization 

Other assets 

Total liabilities 

Accounts payable 

UDrtga^es, notes, and bonds payable in less 

than one year. 

Other current li;ibilities 

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 , foreit;n 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 ^if ts 

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 

Inclulable income of controlled foreign cor- 
porations. 

Net income (60 plus nl 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 o7 plus o9}... 

Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



858, il5 



l,^^.,t>80,829 



105,849,208 
331,451,090 

10,707,631 
101,036,694 
142,302,075 

19,514,275 

1,164,312 

391,563,295 

473,727,101 
189,820,980 
11,244,778 
4,723,161 
19,716,407 
4,514,3ol 
2,734,823 
32,583,828 



l,42o, 080,829 



69,228,332 
56,243,157 

492,34t.,69.. 

7,958,574 

152,904,432 

180,029,930 
137,736,223 
86,084,103 
16,682,555 

i27,4oo,S27 



908,052,709 



906,747,757 

3,o05,083 
1,359,311 
2o,4o5,469 
5,887,020 
1,257,345 

69,211 

4,034,430 

2,013,457 
3,852,182 
2,475,593 
10,285,645 



898,031,937 



o38,Dl7,794 
10,061,027 
7,890,229 
3,065,088 
10,ou2,762 

2o, 550,334 

19,572,459 

722, 88o 

245,078 

27,o80,039 

4,003,584 

10,827,791 

5,998,482 

3,317,073 

273,040 

122,543,o71 



70,020,772 
73,190 

oe,734,..51 
5,139,714 
2,229,777 
2,o04,341 

60,366,969 

27,854,752 

27,781 

1,318,457 
42,198,35o 



22,7o3,593 
3,029,011 



1,228 



d2,083 



fThouiwif/ tiollmrt) 



4,295,783 12,931,41.0 



287,577 

646,209 
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, 89o 
111,308 
618,221 

162,480 

1,094,219 

211,892 

37,950 

1,074,291 



4,653,505 



4,572,049 

1,361 

737 

20,063 

37,205 

29,854 

2,0o7 

84,208 

6,618 
9,256 
5,903 

84,184 



4,518,oo3 



3,207,877 

12o,570 

71,230 

8,122 

85,50o 

103,927 

60,500 

2,715 

1,057 

174,817 

9,263 

20,138 

8,o84 

7,477 

1,460 

o29,320 



334,105 
38,233 
30,985 
7,248 

255,626 

92,799 

209 

5,565 
246,871 



63,044 
l,2o0 



959,456 

2,130,393 

11,932 

674,928 

650,008 

329,032 

18,455 

1,741,459 

9,663,333 

5,023,o21 

2,199,879 

1,090,943 

185,172 

189,131 

40,592 

357,302 



12,931,4o0 



819,143 
444,161 

991,164 

81,341 

l,5o9,470 

449,997 

1,726,804 

1,413,631 

91,690 

5,34.4,059 



203,644 
390,123 

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 
12g,455 



3,223,ol3 



10,428,311 



9,9o5,ei4 

17,138 
2,379 
40,177 
36,275 
45,767 
1,435 

108,979 

14,917 
59,132 
25,209 

111,039 



8,849,30o 



5,4o8,16o 
143,755 
184,821 
14,631 
73,350 

2oo,511 

99,530 

u,Ool 

7,252 

667,551 

760,883 
13,862 
58,040 

92,833 

3,124 

982, 93o 



1,579,005 



1,576,627 

252,700 

155,522 

51,245 

1,309,526 

619,506 

1,031 

2o,720 
983,841 



862, 93o 
21,105 



192,399 
36,743 

189, 4o3 
25,737 
371,952 

83,512 
470,474 
473,931 

12,701 
l,3oo,o51 



2,055,074 



5,787 
256 
9,331 
3,339 
1,400 

116 

15,882 

823 
21,134 
lo,510 
15,492 



l,72o,318 



1,185,634 

8,009 

24,120 

1,107 

2,980 

60,353 

18,41o 

1,421 

5,289 

125,163 

141,385 
1,063 
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 



2,488,959 



140,630 

444,455 

3,382 

77,670 

133,528 

38,262 

1,648 

284,569 

1,943,313 

958,662 

383,346 

140,446 

31,089 

442 

228 

r,l , 9o9 



2,488,959 



199,696 
106,639 

92,319 

14,446 

411,674 

143,465 

2o0,393 

280,775 

29,749 

943,753 



2,837 
790 
6,448 
9,078 
5,296 

1d9 

25,730 

1,707 

18,636 

63 

19,383 



2,298,710 



1,619,349 

24,551 

57,133 

2,200 

15,210 

c4,350 

23,367 

1,335 

334 

150,422 

76,394 
2,393 
13,lo5 

72,395 

231 

175,781 



151,636 
33,162 
16,224 
16,938 

115,603 

49,939 

20 

8,418 
110,115 



1.1,474 
o,534 



4,893,202 



351,160 

901,369 

2,718 

151,521 

218,445 

56,715 

10,927 

751,642 

3,494,721 
l,346,94o 
1,327,109 

773,560 
62,911 

103,647 
28,574 

114,833 



.,893,202 



291,764 
196,833 

547,841 
23,433 
521,764 

153,437 

001,757 

436,558 

16,4b9 

2,103,291 



3,739,192 



5,570 

1,112 

15,624 

10,747 

3o,199 

1,143 

55,091 

5,977 
16,120 
7,71o 

55,082 



2,884,011 



l,4o3,702 

o0,0S3 

38,833 

6,028 

35,227 

81,499 

37,300 

l,55o 

1,119 

234,980 

443,128 

5,242 

21,442 

3,953 

1,625 

443,294 



855,181 

1 

854,070 
53,110 
43,497 
13,567 

788,000 
380,279 



7,583 
481,374 



591,900 
8,494 



2o3,966 
338,446 

5,004 
150,106 
105,898 
23,878 

5,753 
245,677 

2,010,032 

1,104,685 

137,999 

79,647 

72,086 

5,813 

1,682 

52,045 



2,325,686 



135,284 
103,346 

161,041 

17,670 

2o4,030 



64,583 
393,680 
222, 3o7 

32,771 

930,364 



2,182,909 



2,944 

221 

8,774 

13,111 

2,872 

57 

12,276 

6,410 

3,242 

920 

20,582 



l,940,2o7 



1,199,481 

51,112 

64,735 

5,290 

19,933 

60,309 

20,447 

1,749 

460 

156, 98o 

105,476 

5,159 

10,639 

7,243 

867 

230,375 



242, o42 



242,421 

83,447 
78,762 
2,711 

155,001 

67,965 

324 

7,842 
182,298 



61,780 
4,934 



17,783,247 



1,995,704 
6,046,170 

42,105 

2,196,531 

329,115 

1,629,800 

93,995 
1,424,772 

6,510,683 
3,522,855 
32,005 
25,644 
522,075 
17,149 
5,785 
531, o37 



4,102,908 
1,727,375 

1,888,703 

403,754 

1,781,938 

1,575,246 
2,020,2o2 

407,367 

58,877 

3,811,317 



39,o68,51i 



8,218 

2,205 

50,ol7 

198,070 

4,459 



98,281 

34,660 

16,841 

6,233 

370,712 



38,220,879 



32,224,376 

1,283,805 

217,422 

71,083 

237, 5o4 

674, 8o2 

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 



170,311 

35,88o 



313,228,715 



16,645,259 
64,214,450 

1,394,434 
63,042,008 
12,581,324 

5,751,751 

169,454 

39,044,284 

200,125,332 
104,763,424 
7,328,219 
3,044,014 
4,785,670 
3,507,349 
2,253,083 
7,48.5,070 



313,223,715 



30,470,122 
12,222,247 

23,134,386 

1,284,910 

39,317,297 

9,988,916 
50,957,598 
28,662,393 

3,658,724 

113,481,ol7 



431,522,477 



420,423,494 

384,176 

57,434 

1,023,163 

982,916 

714,135 

18,763 

1,125,838 

113,706 
1,087,509 
2,167,337 
3,418,951 



27,234,445 



l,88o,429 

5,180,062 

97,467 

6,181, 5o0 

636,382 

617,997 

26,263 

2,997,398 

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 

4,61o,735 

1,445,562 

352,920 

10,2o3,010 



63,737,529 



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 

100,332 

13,107,543 

2,783,587 
6,265,454 
3,474,521 

2,210,373 

67,453 

46,604,124 



34,415,271 
o2,22o 

34,420,0o3 

1,383,451 

727,258 

943,459 

32,191,496 

15,437,978 

14,848 

685,088 
19,617,173 



ll,371,llo 
1,791,438 



62,987,309 

16,326 
3,617 
81,361 
71,978 
26,510 

1,634 

66,498 

15,895 
40,714 
123,173 
302,514 



60,7o3,650 



47,426,437 

493,987 

520,171 

63,655 

308,368 

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 



2,973,379 
2,090 

2,972,352 
97,736 
53,198 
36,053 

2,817,063 

1,351,355 

1,588 

67,814 
1,638,311 



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. 



RETURNS WITH NET INCOME 



BUSINESS RETURNS/1964 . ALL CORPORATIONS 



Table 25.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



115 



Mi! J '. ■ r i nd (IS I r i 11 1 £, ro up — Cunt t nued 



Tobacco 
mGuiu- 
fac lures 



Textile 

mill 
products 



Apparel and 
other 

fabricated 
textile 
products 



Lumber 
and wood 
products, 

except 
furniture 



Manufacturing — Continued 



rurnlture 

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 with net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bed 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 

Uortgages, notes, and bonds payable in less 

than one year- 

Other current liabilities 

Loans from stockholders 

Jiortgages, 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 

Ajnortization 

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 

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 



(U) 



(12) 



(13) 



(K) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



4,505 



4,248 



2,444 



14,962 



7,049 



2,914 



(Thoutmtd doltmf) 



3,760,399 



119,644 

310,242 

4,271 

2,652,622 

16,621 

18,533 

188,087 

813,100 
378,354 



18,682 

2,294 

226 

23,425 



9,860,083 



581,776 

2,420,826 

29,507 

2,747,084 

248,960 

105,485 

4,779 

996,839 

5,738,812 
3,160,582 
37,153 
6,397 
59,641 
3,844 
1,872 
113,242 



5,779,001 



3,780,399 



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 



485 

455 
3,276 
3,614 
9,674 



4,800,186 



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 



626,487 
11 

626,474 
5,160 
1,791 
3,186 

621,046 
309,943 



4,033 
320,564 



9,860,083 



1,110,941 
659,111 

634,177 

40,232 

1,080,651 

146,626 
1,505,609 

467,521 

44,489 

4,170,726 



16,024,637 



7,157 

1,013 

29,838 

19,963 

7,480 

170 

30,451 

4,511 

8,917 

8,431 

134,195 



15,097,263 



12,618,689 

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 



47b, 885 

l,765,b96 

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 



,194,566 
548,032 



5,600,549 



357,876 

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 



413,984 
344,176 



501,243 317,782 

87,958 55,636 

434,514 1,063,747 



105,020 

912,281 

307,086 

26,656 

1,661,645 



13,876,759 



1,169 

562 

11,047 

11,789 

31,515 

467 

5,463 

2,664 

5,870 

4,436 

73,379 



13,317,305 



10,621,542 

326,371 

31,856 

18,216 

135,398 

256,119 

72,217 

10,784 

1,579 

100,444 

208 
129,212 
43,983 

63,505 

1,292 

1,504,579 



560,692 
28,853 

24,l'/7 
4,676 

497,188 

221,657 

132 

5,709 
344,944 



83,479 
16,150 



2,544,60o 



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 

44,892 

3,244 

1,347 

33,076 



2,544,606 



96,906 

1,006,798 

448,629 

23,127 

2,029,764 



6,383,213 



6,003,616 

2,993 

1,127 

18,112 

17,673 

6,024 

782 

251,390 

6,228 

4,055 

960 

70,251 



85,363 



.,127,421 

144,764 

63,343 

15,739 

52,696 

192,611 

76,319 

5,251 

4,280 

234,604 

239,388 
34,806 
33,271 

15,567 
539 

644,744 



496,723 

24,451 

21,004 

3,447 

438,530 

147,040 

407 

14,325 
364,008 



125,276 
40,465 



286,903 
144,557 

226,542 

30,618 

207,160 

54,719 

438,068 

130,703 

9,175 

1,016,161 



5,052,155 



4,984,149 

1,404 
2,669 
5,061 
6,213 
856 

37 

4,968 

1,510 

3,914 

916 

40,458 



4,734,427 



3,603,035 

134,532 

25,510 

13,396 

51,937 

103,592 

21,529 

5,734 

1,063 

75,411 

474 
56,776 
23,941 

18,870 
67 

598,560 



315,059 

18,153 

14,742 

3,410 

291,200 

132,503 

253 

3,883 
16c, 439 



43,224 

8,103 



11,246,701 



48b ,223 

1,442,302 

30,406 

1,532,320 

242,081 

169,659 

1,958 

1,534,292 

9,864,378 

4,731,096 

467,336 

106,120 

168,678 

9,991 

4,054 

176,957 



11,246,701 



696,050 
234,414 

689,809 

51,421 

1,674,523 



273,596 

2,033,722 

1,268,199 

47,528 

4,277,439 



10,b75,450 



1,135,825 

2,420,418 
216,070 

1,207,759 

481,555 

210,133 

12,002 

1,509,183 

5,433,438 

2,628,149 

38,945 

4,463 

224,285 

52,340 

16,251 

814,500 



10,675,450 



13,247,154 



12,904,492 

5,848 

1,826 

29,0b3 

31,665 

13,853 

395 

141,466 

5,729 
13,743 
36,292 
62,762 



12,176,894 



8,795,393 

132,195 

311,082 

17,870 

111,966 

292,642 
97,697 
10,988 
2,222 

635,087 

39,543 
106,003 
93,070 

51,399 

2,006 
1,475,731 



l,070,2b0 
1,433 

1,069,667 
33,513 
21,168 
12,043 

1,033,664 

472,805 

335 

42,076 
639,138 



361,178 
27,716 



951,343 
424,924 

1,018,941 

118,812 

1,024,631 

686,865 
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 
196,554 



14,356,897 



9,846,361 

470,200 

79,654 

57,426 

169,047 

340,398 

92,975 

27,968 

5,473 

404,717 

2,621 
189,554 
143,665 

61,982 

3,950 

2,462,464 



1,438,528 
132 

1,434,942 
74,184 
42 , 603 
31,326 

1,327,399 
616,213 

644 

22,859 
841,588 



347,843 
46,635 



28,951,014 



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 
156,201 
76,763 
770,211 



28,951,014 



2,507,55b 
569,102 

2,286,594 

148,343 

4,225,472 

890,143 
4,455,056 
3,090,509 

267.760 

10,490,479 



34,347,b49 



33,098,950 

32,420 

7,293 

80,328 

34,607 

167,742 

2,266 

146,909 

17,457 
161,216 
414,147 
164,310 



29,746,647 



19,072,582 
300,575 
489,066 
49,187 
223,175 

568,875 

231,708 

64,161 

9,043 

1,657,265 

94,898 

1,469,501 

363,352 

128,605 

2,486 

5,002,168 



4,601,002 
13,839 

4,607,546 

231,417 

61,567 

159,652 

4,361,324 

2,127,947 

1,700 

102,057 
2,581,658 



2,074,029 
147,676 



52,010,671 6,286,914 



1,467,772 

8,728,215 

215,794 

3,532,933 

1,580,944 

755,573 

3,776 

10,842,269 

41,652,502 
21,985,682 
4,191,456 
1,873,362 
1,247,759 
2,873,666 
1,992,631 
1,201,255 



52,010,671 



4,796,926 
423,969 

1,731,354 

66,767 

4,956,264 

1,678,269 

11,133,468 

8,229,208 

995,821 

17,998,585 



358,909 

1,520,515 

33,255 

1,529,196 

158,714 

77,123 

2,618 

790,837 

3,795,001 

2,098,761 

6,471 

954 

75,432 

14,354 

7,231 

97,945 



6,260,914 



609,242 
201,489 

506,723 

37,478 

1,088,170 

182,108 

761,212 

570,414 

80,661 

2,249,417 



46,319,996 



43,236,325 

61,215 

1,177 

149,837 

396,625 

81,765 

3,966 

128,842 

11,271 

541,662 

611,659 

1,093,652 



43,700,590 



28,889,116 

78,667 

755,986 

56,807 

719,449 

2,670,610 

240,752 

26,340 

10,862 

1,847,431 

2,061,957 
236,994 
311,533 

106,416 
2,625 

5,663,045 



2,619,406 



2,bl8,229 

655,168 

56,438 

460,419 

1,963,867 

952,152 

1,114 

43,644 
1,709,721 



2,000,406 
803,018 



8,846,667 



1,560 

167 

16,560 

8,356 

9,923 

2 

21,235 

1,066 
12,466 
66,083 
71,983 



,212,215 



5,819,424 

105,337 

122,889 

20,241 

86,649 

311,829 

56,696 

7,226 

872 

293,338 

1,139 

165,221 

83,114 

45,470 

3,157 

1,089,613 



634,452 
442 

634,727 
29,406 
18,153 
11,253 

594,607 

265,242 

248 

17,406 
366,891 



155,489 
21,021 



(21) 



137,077 
552,655 

11,224 
638,203 

48,086 

149,857 

2,618 

231,526 

544,836 

268,395 

59 

15,640 
564 
204 

31,772 



2,103,070 



269,991 
147,301 

143,029 

11,674 

242,742 

61,617 
385,718 
131,323 

17,757 

691,916 



4,202,619 



686 

130 

4,626 

2,139 

1,237 



1,595 

243 

5,065 

144 

20,065 



4,008,803 



3,174,942 

81,575 

20,938 

8,261 

44,210 

91,436 

28,524 

4,048 

136 

45,692 

121 
53,927 
21,316 

16,043 

580 

417,034 



193,686 
11,778 
7,469 
4,309 

173,339 

80,127 

120 

2,197 
115,956 



45,979 
466 



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



116 

RETURNS WITH NET INCOME 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



Table 25.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 









Majcr 


industrial group — Continued 














Manufacturing 


—Continued 














Fabricated 




Electrical 

machinery, 

equipment, 

and 

supplies 


Motor 
vehicles 
and motor 

vehicle 
equipment 


Transpor- 


Scientific 


Miscellaneous 




Stone, clay, 
and glass 

pixvdijcls 


Primary 
raetal 

industries 


metal products, 
except machin- 
ery and 
transportation 
equipment 


Machinery, 

except 
electrical 


tation 

equipment, 

except 

motor 

vehicles 


instruments, 
photographic 

equipment, 
watches 

ahd clocks 


manufacturing 

industries, 

including 

ordnance and 

accessories 


Manufac- 
turing 
not 
allocable 


(22) 


(23) 


(24) 


t25) 


(26) 


(27) 


(23) 


(29) 


(30) 


(31) 


b,105 


3,297 


14,353 


14,338 


5,220 


1,647 


1,573 


2,443 


5,697 


351 


r7)NM««)d dalUf) 


10,138,672 


30,614,430 


13,569,557 


24,108,476 


18,148,014 


29,350,665 


11,295,546 


5,326,322 


4,297,023 


107,107 


700,836 


1,584,092 


1,039,587 


1,509,434 


1,048,277 


938,131 


482,523 


229,093 


291,050 


9,655 


1,74S,697 


3,913,881 


2,965,817 


5,582,674 


4,767,414 


9,201,442 


2,609,249 


1,116,791 


1,392,615 


23,728 


42,940 


65,913 


54,611 


109,458 


59,380 


100,267 


48,255 


14,283 


122,674 


273 


1,505,061 


5,889,822 


3,524,184 


6,850,206 


4,922,861 


4,859,229 


4,327,414 


1,276,460 


1,103,216 


25,270 


311,422 


1,281,842 


249,024 


1,053,937 


692,921 


2,967,022 


223,103 


406,403 


132,290 


5,615 


146,443 


1,116,906 


185,529 


323,422 


321,575 


390,906 


257,079 


153,959 


67,794 


833 


9,808 


6,927 


18,562 


14,085 


6,225 


3,626 


954 


1,590 


11,509 


401 


963,764 


2,577,054 


1,372,348 


2,489,438 


2,242,396 


3,913,503 


563,519 


544,176 


502,163 


7,296 


8,795,649 


28,852,029 


7,396,990 


12,662,390 


6,425,352 


13,692,170 


5,234,374 


2,775,312 


1,590,860 


46,415 


4,492,863 


16,301,284 


3,649,835 


6,894,521 


2,952,456 


7,779,353 


2,761,104 


1,354,702 


827,973 


21,488 


202,564 


1,455,261 


41,506 


5,572 


2,437 


7,326 


333 


729 


4,476 


_ 


57,700 


816,176 


2,237 


3,970 


1,866 


2,966 


11 


7 


576 


- 


190,372 


582,003 


202,460 


273,016 


126,075 


150,699 


159,719 


65,366 


51,814 


2,668 


10,498 


40,402 


42,779 


86,758 


63,049 


21,748 


10,829 


64,077 


8,407 


39 


3,230 


6,501 


20,047 


45,491 


23,347 


9,591 


6,001 


17,545 


4,853 


8 


150,291 


504,085 


257,501 


305,984 


565,981 


1,097,540 


236,321 


78,898 


96,905 


1,956 


10,138,672 


30,614,430 


13,569,557 


24,108,470 


18,148,014 


29,350,665 


11,295,546 


5,326,322 


4,297,023 


107,107 


634,216 


2,770,385 


1,380,940 


2,203,225 


2,464,104 


2,366,736 


2,056,617 


368,298 


422,130 


13,179 


294,180 


493,747 


623,885 


897,345 


784,532 


2,756,724 


494,920 


126,426 


413,384 


5,917 


661,369 


1,970,258 


1,139,879 


2,166,805 


1,805,048 


2,868,951 


1,357,861 


631,950 


387,329 


7,764 


72,210 


45,189 


105,673 


93,692 


59,364 


19 ,.033 


22,329 


27,056 


33,044 


283 


1,202,630 


4,965,419 


1,524,481 


3,097,602 


2,099,181 


4,006,799 


1,266,641 


569,485 


451,992 


15,274 


231,045 


906,798 


377,796 


808,963 


580,712 


858,315 


1,038,304 


153,937 


136,474 


19,313 


1,819,309 


5,554,630 


2,316,580 


4,526,054 


2,530,564 


2,018,782 


1,005,159 


941,606 


556,091 


20,209 


929,362 


1,750,988 


943,722 


1,540,714 


2,142,406 


2,297,940 


1,038,236 


770,052 


303,033 


40,514 


113,387 


501,982 


52,580 


266,007 


125,193 


378,920 


54,449 


53,693 


16,960 


309 


4,180,964 


11,655,034 


5,104,021 


8,508,069 


5,556,910 


11,777,915 


2,961,030 


1,683,819 


1,576,586 


'15,655 


11,730,121 


32,671,845 


22,116,371 


32,903,263 


27,718,273 


35,553,751 


20,371,048 


6,810,992 


6,197,970 


184,167 


11,442,300 


32,117,310 


21,747,123 


31,364,580 


27,251,889 


34,832,439 


20,015,097 


6,642,950 


6,039,180 


181 ,470 


8,442 


39,348 


8,011 


28,771 


13,754 


125,373 


3,225 


8,773 


3,238 


57 


2,341 


5,189 


2,181 


2,164 


4,230 


13,137 


3,367 


1,005 


423 


74 


23,869 


147,106 


32,417 


97,253 


81,867 


94,593 


36,155 


13,162 


30,862 


144 


19,170 


27,501 


28,916 


187,448 


25,688 


21,826 


20,349 


8,207 


11,504 


361 


17,368 


24,832 


20,228 


134,560 


62,819 


19,675 


15,444 


22,352 


5,874 


8 


90 


197 


1,036 


2,078 


4,554 


417 


71 


123 


173 


- 


40,356 


52,242 


31,731 


55,371 


37,551 


24,705 


18,755 


12,914 


7,310 


104 


3,954 


4,602 


6,194 


9,174 


5,402 


5,447 


5,480 


3,646 


1,126 


. 


23,938 


99,118 


14,058 


46,328 


8,082 


16,487 


9,312 


4,010 


7,313 


1,173 


65,416 


52,012 


101,690 


229,394 


104,045 


259,923 


13,330 


44,053 


6,922 


231 


82,877 


102,388 


122,786 


246,142 


118,392 


139,724 


230,463 


49,797 


84,040 


545 


10,585,614 


30,221,536 


20,552,601 


29,375,425 


25,719,520 


30,764,o81 


19,281,667 


5,905,398 


5,723,167 


170,357 


7,356,428 


22,870,665 


15,515,033 


20,578,593 


18,401,617 


23,221,474 


15,760,334 


3,772,470 


3,987,371 


123,675 


194,584 


216,901 


543,421 


564,219 


273,427 


112,441 


94,011 


96,105 


167,543 


6,451 


322,744 


1,606,057 


266,709 


370,968 


188,541 


395,424 


234,276 


93,489 


49,735 


563 


28,808 


25,969 


38,283 


63,883 


50,414 


41,621 


12,474 


8,357 


48,447 


158 


86,780 


131,066 


177,804 


245,383 


211,741 


79,790 


203,833 


68,239 


59,270 


1,957 


303,775 


761,198 


468,759 


776,054 


721,383 


1,838,953 


435,401 


172,460 


141,367 


3,925 


79,420 


309,293 


119,023 


237,795 


164,740 


302,099 


99,379 


35 , 303 


56,584 


1,126 


11,049 


26,410 


19,466 


44,895 


29,882 


28,991 


15,875 


19,971 


6,018 


240 


2,217 


12,962 


5,045 


6,631 


13,958 


2,801 


8,047 


4,413 


■1,854 


2 


570,356 


1,554,948 


558,920 


1,134,070 


648,726 


930,941 


407,142 


249,162 


121,011 


3,262 


83,336 


236,363 


3,520 


723 


702 


1,066 


5,694 


157 


3 


. 


87,018 


107,208 


206,007 


288,069 


396,599 


225,292 


45,909 


183,786 


134,100 


1,008 


93,850 


363,702 


162,513 


334,110 


230,1.52 


360,823 


284,394 


103,614 


43,276 


449 


63,461 


295,703 


113,588 


190,143 


163,805 


473,287 


130,452 


32,909 


21,891 


537 


1,918 


7,394 


11,340 


3,488 


6,023 


2,680 


1,382 


388 


2,551 


61 


1,299,870 


1,695,697 


2,343,170 


4,536,401 


4,217,310 


2,746,993 


1,542,564 


1,064,575 


887,146 


21,938 


1,144,507 


2,450,309 


1,563,770 


3,527,838 


1,998,753 


4,739,070 


1,089,381 


905,594 


469,803 


13,810 


342 


697 


575 


16,282 


2,443 


21,742 


130 


498 


1,308 


- 


1,142,508 


2,445,817 


1,562,164 


3,541,956 


1,996,966 


4,797,675 


1,086,144 


905,037 


470,688 


13,736 


47,947 


184,369 


72,057 


127,639 


54,795 


71,407 


33,440 


14,833 


27,507 


4,402 


26,943 


44,612 


58,447 


82,243 


45,809 


57,249 


25,439 


11,368 


21,660 


3,414 


20,514 


93,715 


12,772 


44,673 


7,410 


13,989 


7,963 


3,465 


5,702 


988 


1,077,165 


2,244,262 


1,452,974 


3,388,266 


1,933,695 


4,722,061 


1,052,497 


884,106 


435,993 


3,137 


510,315 


1,097,857 


674,388 


l,641,o28 


942,184 


2,350,664 


518,182 


432,903 


203,356 


1,139 


335 


456 


1,047 


1,304 


1,180 


1,353 


1,600 


253 


162 




30,881 


88,030 


30,739 


47,396 


28,956 


61,227 


24,748 


12.791 


5,957 


50 


663,074 


1,435,990 


918,515 


1,947,724 


1,083,738 


2,508,233 


592,710 


484,975 


273,289 


12,647 


333,725 


824,226 


319,006 


677, 52S 


589,898 


l,o94,lb7 


216,205 


213,012 


84,099 


4,379 


43,80-/ 


43,569 


55,481 


62,294 


208,783 


102,830 


25,959 


20,504 


8,666 


450 



Number or returns with net income 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

I nventories 

Investments in Government obligations 

Other current assets 

Loans to stockholders 

Other investments 

Depreciable assets 

Less : Accumulated depreciation 

Deplelable assets 

Less : Accumulated depletion 

Land 

Intangible assets (ajDortizable) 

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 bencf 1 1 plana 

Net loss , noncapital assets 

Other deductions 

Total receipts less total deductions 

Includable Income of controlled foreign corpora- 
tions. 

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 (62 minus 67 plus 69) 

Distributions to stockholders: 

Cash and property except ovn stock 

Corporation's own stock 



Footnote at end of table- See text for explanatory statements and for "Description of the Stunple and Limitations of the Data." 



BUSINESS RETURNS/1964 . ALL CORPORATIONS 



RETURNS WITH NET INCOME 



117 



Table 25. -^BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



induBlrial group — Ctiitinu' 



T^aIlSpo^tatio^, ctmrnunioation, electric, gas , 
and sanitary services 



Total trans- 
portation, 
conmunicatlon, 
electric, gas, 
and sanitary 
services 



Transpor- 
tation 



Communi- 
cation 
services 



Electric. 
gas, and 
sanitary 
services 



Wholesale and retail tratlt? 



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) 



(34) 



(35) 



(3d) 



(37) 



(36) 



(39) 



(40) 



Nvjnber of returns witli net uicome 

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 : Accianulated depletion 

Land 

Intangible assets (amortisable) 

Less: Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Jtortgages, notes, and tends payable in less than 

one year. 

Other current liabilities 

Loans from stockholders 

Uortgages, 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 aeductions 

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 (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 

Corporation's own stock 



100, 6A0 



11,796 



(Thouumtd doltmra) 



163,797,710 45,736,432 42,154,461 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 

155,567 

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 

1,313,725 

29,114,643 



74,403,220 



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 

129,368 

1,443,193 

4,312,128 

2,655,565 

67,855 

71,323 

7,267,301 

107,830 

367,672 

1,016,661 

392,471 

9,139 

3,880,331 



10,191,806 
78 

10,171,667 
391,216 
221 ,477 
143,461 

9,717,598 

4,741,405 

3,373 

396,343 
5,826,605 



4,167,395 
171,739 



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 

2,355,490 

135,284 

13,164,761 

1,605,879 

6,500,040 

3,357,793 

424,323 

14,279,035 



30,925,730 



29,552,371 

36,546 

9,150 

109,063 

519,599 

15,245 

1,007 

157,762 

49,530 

80,293 

7,290 

387,874 



28,337,406 



19,847,612 

445,196 

69,918 

23,152 

1,153,969 

1,504,944 

691,023 

21,261 

25,877 

2,418,261 

27,943 
165,538 
210,607 

147,869 

6,211 

2,123,025 



2,038,324 
78 

2,029,252 

253,777 

183,620 

68,098 

1,724,386 

779,092 

1,196 

120,961 
1,371,121 



727,799 
37,821 



645,368 
1,029,962 
14,676 
1,037,051 
1,919,950 
1,898,276 
5,280 
2,300,940 

42,167,058 

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 

75,961 

12,304,974 

967,320 

12,089,970 

5,659,471 

201,559 
6,649,808 



19,110,041 



30,277 
8,129 
71,056 
74,623 
16,323 

1,642 
36,910 

3,606 
52,531 

6,523 
53,752 



15,209,568 



9,623,075 

102,979 

8,810 

60,648 

178,667 

1,246,855 

530,057 

20,098 

5,249 

1,883,328 

359 
122,880 
491,605 

164,228 
1,200 

769,030 



3,892,344 
66,147 
20,532 
44,597 

3,819,098 

1,890,302 

678 

111,024 
2,113,066 



1,340,100 
39,402 



1,189,646 

2,399,348 

37,540 

1,480,348 

538,445 

640,960 

3,400 

2,167,642 

36,088,165 

20,105,706 

98,646 

33,039 

608,657 

40,542 

13,349 

340,652 



75,906,817 



1,381,301 
1,279,173 

3,419,199 

27,905 

34,393,235 

2,919,219 

19,693,494 

3,914,593 

692,843 

8,185,805 



24,367,449 



18,206 
2,938 
82,633 
49,872 
4,764 

953 
33,926 

4,674 
36,611 

3,260 
91,863 



20,114,440 



11,729,890 

110,248 

52,799 

45,563 

110,557 

2,060,329 

1,434,485 

26,496 

40,197 

2,965,212 

79,528 
79,254 
314,449 

80,374 

1,723 

933,326 



4,253,009 



4,250,071 
71,292 
17,325 
30,766 

4,174,114 

2,072,011 

1,499 

164,353 
2,342,418 



2,099,996 
94,566 



98,852,666 



8,426,627 

30,988,965 

891,235 

30,044,429 

828,589 

1,795,548 

318,661 

7,983,237 

27,608,231 

13,094,007 

276,322 

63,543 

2,282,767 

165,457 

67,775 

2,244,393 



,852,666 



19,168,487 
9,721,884 

6,271,265 
1,546,818 
9,913,059 

3,555,823 

15,225,662 

4,383,454 

346,514 

28,719,700 



295,811,803 



290,344,293 

25,286 

8,701 

405,409 

607,456 

23,297 

5,718 

225,885 

51,890 

123,230 

122,446 

3,863,142 



237,847,990 



230,207,982 

4,950,706 

710,136 

591,722 

3,754,157 

3,316,237 

1,138,969 

95,805 

22,906 

2,293,783 

22,416 

3,009,3U 

577,355 

264,504 

19,079 

3o, 822, 920 



7,963,8U 
1,080 

7,956,192 
453,983 
330,190 
101,861 

6,918,193 

2,842,588 

2,925 

99,739 
5,213,343 



,423,9t>i 

275,904 



44,176,234 



3,691,349 

16,033,225 

320,010 

12,956,665 

396,210 

727,273 

119,393 

4,073,061 

9,006,959 

4,367,963 

261,308 

57,746 

766,736 

61,931 

24,678 

852,321 



44,176,234 



10,405,516 
5,061,251 

2,434,954 

649,301 

3,631,067 

957,536 

6,675,833 

1,872,079 

151,130 

12,337,517 



142,355,585 



140,286,957 

13,495 

3,538 

153,153 

210,967 

21,886 

3,433 
100,945 

22,962 

76,789 

55,329 

1,405,631 



133,913,695 



119,536,717 

2,345,442 

229,870 

256,345 

772,627 

1,325,634 

501,115 

36,403 

7,365 

739,626 

17,607 
677,884 
247,415 

96,520 

3,197 

12,114,428 



3,441,890 
1,030 

3,439,432 

219,981 

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 

1,636,526 

27,167 

1,426,522 

62,913 

66,927 

12,414 

425,003 

1,426,176 

711,322 

748 

374 

65,424 

9,742 

3,551 

114,975 



4,988,294 



,157,322 
473,024 

304,802 

78,945 

474,079 

133,334 

795,190 

278,729 

17,694 

,275,175 



28,408,722 



28,082,647 

1,536 

576 

14,490 

26,529 

811 

370 

11,462 

1,867 
5,994 
4,435 

258,005 



23,025,648 



25,152,396 

282,418 

48,923 

28,564 

122,411 

161,773 

67,748 

4,383 

1,919 

119,552 

177 
78,052 
31,665 

16,300 

1,760 

1,907,102 



383,074 
623 

383, 121 
18,400 
12,257 
4,962 

324,910 

133,118 

187 

5,641 
255,644 



o3,024 

8,777 



5,636,477 



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 

6,388 

1,353 

102,125 



1,102,032 
725,546 

348,226 

99,738 

483,250 

147,711 

810,317 

122,078 

14,791 

1,777,783 



13,172,211 



12,852,465 

1,262 

664 

33,617 

52,032 

4,313 

1,128 

15,303 

5,366 
6,227 
2,342 

197,492 



12,634,742 



10,030,857 
365,233 
24,755 
41,859 
90,688 

111,699 

69,410 

4,160 

635 

93,163 

2,067 
58,600 
36,494 

9,813 
2,648 

1,637,551 



536,805 
37,539 
24,341 

5,103 

462,439 

189,343 

238 

2,987 
350,449 



69,92r. 
20,149 



33,362,249 



2,782,672 

12,023,332 

233,761 

9,785,371 

289,958 

575,803 

80,096 

3,290,979 

6,560,022 
3,194,922 
154,547 
29,213 
501,977 
45,773 
19,762 
629,177 



33,362,249 



8,113,339 
3,831,051 

1,771,024 

469,650 

2,646,487 

673,307 
5,031,020 
1,468,954 

118,170 
9,237,247 



10,683 

2,284 

104,152 

131,443 

16,762 

1,915 

72,474 

15,660 
64,305 
48,830 
935, ( 



97,773,083 



33,980,939 

1,669,313 

154,833 

185,609 

556,070 

1,046,646 

361,461 

27,746 

4,734 

517,100 

15,247 
539,999 
177,022 

70,061 
3,728 

8,462,075 



2,501,753 
457 

2,499,926 

162,971 

97,264 

53,690 

2,172,392 

866,247 

533 

20,353 
1,634,032 



342,635 
72,411 



(41) 



139,214 



16,567 

60,324 

790 

35,043 

496 

5,071 

1,023 

35,527 

50,311 

25,200 

610 

402 

2,574 

26 

12 

6,044 



189,214 



32,823 
31,630 

10,902 

968 

20,251 

3,184 
39,306 

2,318 

525 

47,307 



499,816 



481,125 

14 

14 

894 

963 

20 

1,706 

69 
263 
222 

14,526 



460,222 



372,025 

27,923 

1,354 

813 

3,458 

5,516 

2,496 

114 

27 

4,806 

116 
1,233 
2,234 

346 

61 

57,700 



19,580 

1,071 

867 

164 

15,376 
5,303 



139 
14,416 



1,806 
841 



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



118 



BUSINESS RETURNS/1964 • ALL CORPORATIONS 



RETURNS WITH NET INCOME 



Table 25.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



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 



Furnltiu'e, 

home 

furnishings 

and 

equipment 

stores 



Eating 
and 

drinking 
places 



Miscellan- 
eous 
retail 

stores 



Retail 
trade not 
allocable 



Wholesale 
and retail 
trade not 
allocable 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(4a) 



(49) 



(50) 



(51) 



I Number of returns with net income. 



Total assets. 



Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments in Government obligations. 

Other c urrent 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 

>fc>rtgage5, 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 



Tbtal 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 



Depiction 

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 

Income tax, total 

Tax from recomputing prior year Investment 
credit. 

Investment credit 

Net income after tax (62 minus u7 plus u9}... 



Distributions to stockholders; 

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



30,695 



20,923 



23,728 



(Thouarnid dollars) 



52,384,066 



4,623,301 

13,741,926 

528,185 

16,682,481 

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 



4,401,983 



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 

11,686 

3,370 

212,727 

385,355 

6,285 

2,280 

118,890 

28,598 

42,644 

64,376 

2,415,531 



145,871,766 



103,4^5,763 

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 

34,600 

3,812,201 

1,570,984 

1,922 

69,633 
2,8o7,277 



915,8cj1 
107,712 



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 



17,504,966 



4,401,983 



711,767 
485,091 

208,121 
113,634 
361,915 

79,151 
998,498 

I0i,ai7 

10,033 
1,328,956 



9,045,602 



8,863,284 

985 

353 

21,449 

20,578 

1,013 

leo 

10,479 

2,164 

3,611 

8 

121,518 



8,763,475 



6,783,396 

291,448 

25,397 

41,629 

89,906 

121,917 

47,192 

3,007 

623 

8o,416 

766 
62,981 
14,633 

8,915 

1,259 

1,183,990 



282,127 



281,774 
15,922 
13,430 
2,492 

216,252 

73,059 

132 

2,001 
210,716 



49,052 
5,444 



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 



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 



32,755,865 



31,431,065 

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 

7,084,063 



l,3o5,409 



1,364,619 
44,159 
32,187 
11,523 

1,310,054 

617, 34o 

320 

25,320 
772,593 



417, o55 
19,760 



1,357,633 
176,722 

588,869 
103,347 
751,267 

166,271 
941,049 
906,522 
26,158 
1,982,340 



8,409,245 



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 



7,000,178 8,409,245 



36,466,183 



36,222,076 

1,459 

1,049 

17,308 

36,195 

619 

222 
13,665 

3,611 

5,o89 

210 

164,080 



880,557 
2,068,163 

546,230 
178,770 
707,327 

205,562 
1,409,541 

134,541 

23,970 

2,254,084 



37,957,684 



35,o94,352 



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 

4,848,685 



770,782 
29,528 
24,579 
4,949 

715,382 

328,999 

44o 

21,811 
4o3,594 



181,010 
34,057 



986 

79 

45,702 

63,091 

198 

814 

15,701 

5,099 

3,312 

53 

472,163 



3,756,425 



438,325 

879,163 

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 



714,601 
189,874 

246,070 
79,812 
301 , 142 

84,677 

666,288 

198,221 

9,889 

1,265,851 



8,412,266 



37,331,883 



31,327,373 

599,789 

65,937 

55,736 

306,839 

236,294 

150,995 

6,384 

3,254 

178,528 

473 
326,246 
26,633 

20,544 

996 

3,475,362 



025,801 



625,722 
34,304 
31,824 
2,470 

525,179 

186,339 

156 

4,057 
441,440 



Ou,6a7 
10,151 



1,485 

661 

9,200 

38,176 

20 

428 
5,808 

231 

6,063 

87 

154,702 



8,088,060 



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 



2,334,904 



3,109,649 



505,306 
321,494 

195,440 

78,930 

243,032 

229,571 
602,664 
o3,880 
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 



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 



2,950 
22o,989 



44 , 374 
12,o20 



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 

o74 

1,211,217 



279,510 

247,378 
2,242 

154,909 
21,240 
81,934 
16,358 

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 



5,835,632 



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 

7,309 

205,376 



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 



5,640,604 



205,394 

21,041 

19,187 

1,854 

lo3,856 
54,629 

4 

620 
151,385 



20,382 
4,455 



2,703,602 

224,513 

66,919 

3,254 

296,473 

182,709 
34,453 
2,009 
2,235 

161,078 

329 

71,471 

9,395 

11,880 

780 

1,369,449 



204,892 



264,677 

24,197 

22,439 

1,758 

194,156 

67,754 

69 

6,864 
203,787 



45,24o 
o,136 



13,369,756 

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 



31,084 



3,401 

6,979 

313 

14,180 

. 10 

425 

163 

426 

9,539 
5,243 



436 

174 



7,249 
1,307 

2,375 

521 

3,270 

506 

6,470 

640 

233 

8,013 



80,305 



79,040 



26 

9 

5 

1,174 



77,069 



529,479 
34,376 
29,048 
4,643 

409,414 

141,098 

747 

5,960 
394,341 



90,5o3 
14,920 



55,577 

2,386 

139 

76 

2,109 

1,191 

251 

30 



96 

1,141 

89 

85 

13,286 



3,236 

5o9 

564 

5 

2,317 

854 

1 

50 
2,432 



112 
lo9 



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



BUSINESS RETURNS/1964 . ALL CORPORATIONS 



RETURNS WITH NET INCOME 



119 



Table 25.— 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. -. . 

Land 

Intangible assets (amortizable). . . 

Less: Accumulated amortization. 
Other assets 



19 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 

Repai rs 

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 (oO plus 61 miniiS 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 iitduslrial (jroup — Cuntiimed 



Finance, insurance, and real estutu 



Total 
finance, 

insurance, 

and real 

estate 



(53) 



237,627 



Banks and 

trust 
companies 



(54) 



13,892 



Credit 

agencies 

other than 

banks 



(55) 



Security and 
coranotilty 
brokers , 
dedlerc, 

exchanges, and 
services 



(56) 



Holding and 

other 
Investment 
companiee 



(57) 



15,619 



Insurance 
carriers 



(58) 



Insurance 
agents , 
brokers, 

and service 



(59) 



16,878 



(Ttnuamd dsii.raj 



796,032,119 



71,819,067 

216,918,989 

8,224,721 

250,548 

123,122,813 

5,774,546 

394,481 

330,403,751 

36,061,079 

10,616,770 

1,111,301 

408,960 

8,939,059 

146,714 

52,216 

18,392,438 



796,032,119 



8,266,730 
26,554,977 
448,787,605 

3,729,357 
35,540,347 

157,713,543 
25,621,511 
36,984,609 
11,054,636 
41,778,804 



85,242,231 



45,256,214 

3,072,369 

1,263,747 

24,602,235 

3,018,414 

367,829 

33,957 

2,018,237 

1,673,965 

2,350,305 

109,395 

1,475,564 



73,021 , 522 



21,839,520 

2,714,386 

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 
26,750,736 



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 



4,424,184 
o7e,989 



383,775,131 



59,960,047 

173,553,708 

3,659,768 

60 

93,886,124 

2,465,968 

27,594 

49,278,811 

5,193,423 

896,458 

1,395 

416 

396,902 

7,575 

1,273 

3,560,939 



383,775,131 



1,487,290 

2,271,968 

341,058,815 

9,459 

1,327,275 

7,218,276 
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 

3,165 

2,990 

93,162 

9,478 

76,362 

2,045 

129,633 



13,839,008 



14,818 

1,150,899 

82,223 

672,880 

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 

1,078 

20,960 

1,363,202 



1,059,919 
335,462 



149,424, 04« 



5,407,840 

32,505,441 

4,421,422 

83,803 

7,539,344 

1,073,301 

119,316 

103,659,470 

2,556,886 
544,561 
22,062 
10,016 
454,243 
32,460 
11,667 
957,043 



149,424,048 



2,221,492 
16,309,136 
99,174,205 

2,116,786 
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 

3,980 

92,827 

16,519 

43,680 

1,523 

212,651 



365,979 
375,425 
27,252 
769,713 
106,361 

217,187 

5,265,445 

9,259 

2,994 

148,326 

463 

172,365 

54,634 

15,067 

13,302 

2,039,489 



1,171,93c. 

1,161,332 
101,088 
64,227 
36,784 

1,043,004 

433,641 

174 

4,264 

731,955 



299,670 
33,942 



6,526,143 



343,315 

2,289,497 

1,287 

3,266 

830,525 

261,980 

6,206 

2,516,040 

137,137 

64,939 

30,038 

6,140 

27,798 

914 

339 

147,132 



,526,143 



1,387,768 
2,361,209 

636,468 
26,740 

336,453 

382,662 
279,008 
120,109 
12,361 
433,365 



487,560 

46,274 

6,899 

92,730 

30,968 

1,016 

2,829 

14,669 

537,896 

11,137 

920 

84,987 



124,145 

137,836 

2,515 

1,830 

37,613 

37,520 

142,433 

2,072 

192 

12,494 

2,238 

15,748 

23,755 

3,437 

414 

635,008 



138,030 

181,731 
16,693 
7,584 
9,109 

165,006 

74,520 

9 

499 

107,710 



21,984 
4,760 



40,241,245 



1,016,555 

1,534,158 

37,406 

7,580 

1,958,415 

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 

800,435 

886,465 

69,907 

1,966,101 

1,264,641 
6,552,701 
21,872,771 
1,869,204 
4,655,093 



3,983,700 



290,550 

66,153 
23,556 

297,513 
57,568 

133,355 

11,189 

1,236,412 

6,312 

1,617,103 

95,306 

148,183 



838,517 



76,502 
50,356 
2,669 
7,669 
11,654 

45,127 

127,147 

4,554 

1,659 

29,740 

107,016 
3,655 
6,326 
1,377 
1,539 

361,477 



3,145,183 

40 

3,121,667 

852,790 

36,632 

816,137 

510,724 

182,408 

146 

407 

2,939,666 



2,246,682 
141,613 



172,493,154 



2,348,204 

1,453,157 

23,246 

20,782 

18,307,359 

323,328 

1,650 

135,910,643 

1,862,264 
86,119 



40,903 

971 

431 

12,337,689 



172,493,154 



197,452 
480,461 
5,785,226 
277,411 
291,865 

142,476,376 

2,030,448 

1,135,401 

4,094,585 

15,723,929 



41,477.864 



33,330,109 

294,916 

343,233 

5,829,695 

452,397 

15,223 

2,919 
201,650 

7,549 
510,761 

6,937 
431,970 



39,058,502 



19,856,349 

132,806 

8,290 

29,933 

255,675 

856,953 

93,952 

9,491 

1,325 

237,744 

12,352 

102,172 

205,833 

66,925 

2,059 

17,136,638 



2,419,362 

42 

2,076,171 

375,442 

69,860 

305,582 

1,685,197 

804,711 

134 

6,386 

1,277,846 



392,177 

114,794 



2,326,977 



497,164 

948,292 

8,448 

4,814 

41,490 

66,174 

12,437 

402,236 

252,402 

111,606 

355 

96 

26,980 

6,389 

2,705 

191,049 



951,791 
104,961 
119,041 
32,674 
113,364 

114,209 
254,793 
124,013 
24,561 
487,570 



1,928,314 



1,814,531 

1,732 
1,558 
11,821 
6,131 
276 

459 



1,118 

7,032 

443 

77,063 



446,095 

316,23b 

2,875 

9,958 

52,782 

38,333 

11,532 

2,580 

983 

29,064 

117 

19,654 

22,299 

7,200 

216 

754,410 



213,980 

212,422 
U,857 
8,044 
5,813 

169,407 

61,820 

45 

635 

151,287 



55,326 
4,989 



Real 
estate 



(60) 

154,235 



41,245,421 



2,240,942 
4,6X,736 
68,144 
130,233 
549,056 
675, 4i9 
161,213 
6,122,704 

26,286,521 

8,681,449 

739,877 

315,377 

7,739,228 

85,625 

30,710 

975,532 



41,245,421 



1,717,010 
4,226,807 
1,127,335 
1,196,380 
16,872,530 

1,881,088 
5,757,062 
1,965,150 
192,957 
6,309,052 



8,609,079 



4,101,435 

18,460 

6,346 

223,353 

2,141,278 

213,683 

9,591 

373,367 

1,045,093 

83,630 

1,716 

391,077 



6,808,590 



1,005,632 

500,823 

123,367 

22,236 

255,002 

923,359 

1,053,846 

13,265 

9,691 

1,076,535 

174,685 

103,479 

18,058 

8,755 

7,493 

1,507,359 



1,800,489 

1,794,143 
268,526 
199,492 
69,034 

1,449,653 

434,018 

608 

6,516 

1,366,541 



347,926 
38,429 



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



120 

RETURNS WITH NET INCOME 



BUSINESS RETURNS/1964 . ALL CORPORATIONS 



Table 25.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Services 



Total 
services 



Hotels , 

rooming 

houses , 

cajnps, and 

other lodging 

places 



Personal 
services 



Business 
services 



Automobile 
and other 

repair 
services 



Motion 
pictures 



Amusement and 
recreation 
services, 
except 

motion 
pictures 



Miscel- 
laneous 
services 



Nature of 
business 

not 
allocable 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



NuBber 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 aawrtization. 
Other assets 



Total liabilities 

Accounts payable 

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

Other current liabilities 

Loans from stockholders 

Ifortgages , 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-tenn capital 

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

loss. 

Net gain, noncapital assets 

Di vidends , domestic corporations" 

Dividends , foreign corporations 

Other receipts 



Tbtal deductions 

Cost of sales and operations — 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions of gifts 

AjDortlzation 

Depreciation 



Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Tbtal receipts less total deductions 

Includable Income of controlled foreign corporations. 

Net incooe (60 plus 61 minus 33) 

St4tutor7 special deductions, total 

Net operating loss carryforward 

Dividends received deduction 



Income subject to tax 

Income tax, total 

Tax from recomputing prior year investment credit. 

Investioent credit 

Net income after tax (62 minus 67 plus 69) 



Distributions to stockholders; 

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



98,191 



19,689,&Ci 



2,060,193 

3,916,703 

63,457 

1,120,532 

431,768 

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 



19,689,64^ 



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 



11,506 

3,891 

61,008 

362,415 

30,667 

719 

143,861 

54,453 

36,403 

21,997 

427,872 



24,19t,,3o3 



13,761,075 

1,433,596 

239,762 

81,348 

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 

1,518,026 

587,132 

1,445 

34,706 

l,31b,461 



273,385 

52,640 



17,636 



28,380 



17,703 



4,358 



8,255 



(ThouMmd ikttlmrM) 



2,470,911 



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 



1,574,824 



473 

443 

8,165 

69,172 

409 

22 

20,198 

5,154 

3,288 

147 

36,566 



1,463,730 



577,252 
46,896 
43,291 
3,739 
87,690 

84,753 

68,211 

933 

1,350 

128,582 

119 

32,379 

2,421 

3,679 

612 

381,823 



111,094 

110,651 
26,013 
23,376 
2,637 

72,015 

24,595 

28 

2,362 

88,418 



2,053,512 



265,755 

358,603 

5,969 

110,728 

22,220 

47,638 

7,617 

198,098 

,720,535 

921,336 

1,876 

1,472 

95,236 

13,995 

5,759 

150,747 



181,317 
128,679 
141,371 

66,296 
343,058 

47,655 
411,253 

67,648 

7,769 

663,466 



3,605,267 

607 

72 

3,54i 

9,726 

419 

72 

10,030 

5,563 

3,491 

165 

32,782 



3, 45b, 151 



1,828,827 

242,034 

45,707 

ll,4o4 

129,029 

119,330 

25,340 

2,975 

2,318 

150,831 

559 

52,628 

11,481 

10,477 

608 

822,043 



215,587 

215,515 
15,429 
12,575 
2,854 

169,222 

60,144 

171 

4,744 

160,115 



33,410 
702 



0,288,062 



741,742 

1,830,140 

28,337 

275,036 

262,226 

153,434 

39,703 

1,040,641 

3,099,438 
1,488,899 

3,885 

452 

100,231 

25,740 

11,600 

240,099 



,283,082 



1,003,934 
630,920 
544,686 
239,532 
787,703 
536,789 
775,545 
310,032 
61,912 

1,397,029 



9,728,541 



9,378,219 

6,993 

2,541 

26,372 

112,516 

3,733 

337 
44,845 

11,741 

18,778 
13,575 
108,891 



9,069,05s 



5,907,781 

514,507 

54,798 

25,095 

194,564 

209,381 

79,394 

7,733 

2,579 

408,733 

1,388 

147,188 

74,262 

25,293 

4,324 

1,411,539 



659,482 
1 

656,942 
57,731 
41,833 
15,848 

567,297 

226,256 

770 

13,582 

444,268 



97,286 
31,867 



^Negative amaunt. 

NOTE: See text for explanatory statements and for 



2,732,218 



223,634 

383,157 
5,499 

149,328 
11,643 
46,533 
18,041 

115,154 

2,626,415 

1,050,430 

491 

108 

131,121 

2,568 

1,066 

75,736 



2,732,218 



229,347 
570,617 
148,164 

50,922 
795,699 

71,361 
292,398 

69,725 

2,269 

501,716 



3,071,340 

211 

97 

4,238 

82,167 

1 

45 
22,478 

23,931 

bbo 

100 

51,962 



2,508,309 



233,132 

524,959 

2,680 

461,670 

35,037 

95,270 

3,998 

461,676 

1,032,134 

596,073 

27 

123,188 
258,469 
225,979 

103,931 



2,508,809 



297,927 
260,634 
251,164 

31,712 
470,789 
195,000 
261,855 
235,909 

17,475 
486,344 



3,059,571 



1,587,455 

180,113 

33,930 

10,961 

133,794 

94,807 

6b, 833 

1,122 

1,857 

457, 8o2 

552 

28,293 

4,273 

6,918 

2,374 

448,377 



197,665 
1 
197,569 
17,277 
16,561 
483 

158,894 

52,638 

390 

6,756 

151,687 



23,240 

1^,920 



2,224,701 

1,117 
214 

7,249 
31,870 
20,830 

28 

21,778 

1,836 
6,866 
7,707 
56,577 



188,118 
121,018 
690 
20,803 
30,139 
42,646 
4,935 
115,865 

1,642,690 

671,005 

4,124 

496 

165,851 

15,171 

7,822 

88,659 



l,760,00o 



92,944 
152,040 
103,946 

49,698 
498,193 

55,510 
324,085 

92,852 

5,643 

385,095 



266,023 
510,144 
16,097 
75,464 
45,039 
48,541 
12,913 
148,750 

943,437 

348,672 

1,295 

243 

36,153 
3,613 
1,118 

95,859 



2,145,779 



1,201,537 
66,646 
16,166 
11,557 
57,863 

51,049 

29,373 

1,339 

8,402 

213,875 

203 

72,842 

6,517 

4,050 

199 

403, 6d1 



234,994 

9,697 

244,477 

46,167 

38,814 

6,138 

195,560 

82,741 

13 

1,961 

163,697 



43,356 
5,971 



882 
175 

3,675 
33,315 

2,730 

37 
19,656 

5,428 

1,415 

108 

68,222 



l,o45,050 



725,215 
66,324 
29,057 
2,669 
92,778 

98,699 

36,935 

3,038 

1,607 

130,422 

359 

49,311 

7,161 

3,479 

367 

397,629 



200,116 

199,941 
20,629 

19,510 
1,119 

164,682 

69,961 

27 

2,690 

132,670 



27,005 
1,901 



222,628 
172,553 
164,119 

29,774 
335,841 
108,524 
281,507 

84,037 

8,138 

463,985 



3,601,004 



1,223 

349 

7,765 

23,649 

2,545 

178 

4,876 

800 

1,899 

195 

72,872 



3,357,523 



1,933,008 

317,076 

16,813 

15,863 

104,045 

92,340 

30,240 

2,137 

1,200 

71,374 

573 
42,434 
34,393 
12,571 

675 
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 



'Description of the Sample and Limitations of the Data. 



Section 7 



Historical Data, 1957-64 



TABLE CONTENTS 

NUMBER, RECEIPTS, SELECTED DEDUCTIONS, AND NET PROFIT OR NET INCOME 

26. Sole Proprietorships, in total and with net profit, 1957-64, by industrial division. 122 

27. Partnerships, in total and with net profit, 1957-64, by industrial division. 124 

28. Small Business Corporations, in total and with net income, 1959-64, by industrial di- 
vision. 126 

29. All Corporations, in total and with net income, 1957-64, by industrial division. 128 



To fulfill the need for regular statistics on the activities of the 
unincorporated businesses in the United States, beginning with 
1957, a permanent plan was adopted for the publication of annual 
financial data for sole proprietorships and partnerships. Prior to 
1957, sole proprietorship data usually were prepared biennially, 
and partnership data had been published only occasionally. 

Summaries of these data, along with those for corporations 
(which have been prepared annually for many years), are given for 
1957-64 in tables 26, 27, and 29. Also, chart 1 in section 1, "Re- 
cent Business Activity," shows the recent trend in number and 
volume of business, for each of these three types of organizations. 

Beginning with 1959, adequate data^ have also been available for 
Small Business Corporations, As they were taxed in a manner 
similar to that for partnerships, it seemed appropriate to include 
an historical summary for them in this volume. {See table 28). 

In general, the items in the historical tables are comparable 
from year to year. An exception, however, was the treatment, for 
tax purposes, of income received by two types of insurance com- 
panies. For life insurance companies, taxable income for 1957 
related to investments only. But beginning with 1958, income for 
tax purposes covered all their operations (except capital gain), 
and beginning with 1959, capital gain was also included. For 
mutual fire and casualty insurance companies with total receipts 
over $75,000, taxable income for 1957-62 related to investments 
only (smaller companies were tax exempt). But beginning with 
1963, income for tax purposes for such companies with total re- 
ceipts over $500,000 included their other operations. For mutual 
companies with total receipts over $150,000 but not more than 
$500,000, taxable income related to investments only, and smaller 
companies were tax exempt. Thus, in both 1958 and 1963 the level 
of most of the income and expense items for the finance, insurance, 
and real estate group in table 29 was raised by these changes in the 
Internal Revenue Code. 

Although the industry classification was revised somewhat in 
income years 1958 and 1963, these improvements did not affect to 
any noticeable extent the definitions of the broad industry divisions 
used for tables 26-29. Over the 8-year period changes could have 
occurred in the principal source of receipts, upon which the in- 
dustry classification was based. For any year, new or different 
principal sources of receipts could have resulted from new busi- 
nesses or reorganizations, and, for corporations, from exercising 
the privilege of filing a consolidated return. 



Since Small Business Corporations were created by law after the beginning of the 1958 
income tax year used for Statistics of Income purposes, the 1958 data were probably some- 
what incomplete. However, they were published in Statistics of Income, i9SS'S9, Corpora- 
tion Income Tax Returns, pp. 7 and 161-74. 

121 

277-858 O - 67 - 9 



122 BUSINESS RETURNS/1964 • HISTORICAL SUMMARY 

SOLE PROPRIETCWSHIPS 

Table 26. —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, COST OF GOODS SOLD, DEPRECIATION, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1957-1964 



Industrial division and selected years 



ALL INIWSXRIAL DIVISIONS 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

AOUCOLIDBE, FORESTRY, AND FISHERIES 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

MXNING 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

CONTRACT COfBTRUCIION 

1957 

1958 

1959 

1960 

1961 

1962 

1%3 

1964 

MANUFACTURING 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

TRANSPORIAIION, COMUNICATION, ELECTRIC, GAS, AND 
SANITARY SERVICES 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

WII>I£SAI£ AND RETAIL TRMJE 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

Wholesale Trade 

1957 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

Footnot«s at end or table. 



with and without net profit 



Number of 
businesses 



(1) 



8,737,665 
3,799,711 
9,142,359 
9,089,985 

9,241,755 
9,182,586 
9,135,954 
9,192,746 



3,452,351 
3,489,164 
3,505,090 
3,430,195 

3,487,190 
3,444,116 
3,338,081 
3,288,873 



33,075 
35,413 
33,691 
33, 036 

35,549 
34,987 
34,438 
32, 147 



593,418 
604,910 
646, 316 
655,155 

673,456 
687,187 
691,613 
695,333 



170, 395 
179, 967 
186,901 
192,634 

194,325 
180,805 
187,398 
185, 3U 



295,561 
290,225 
283,553 
287,661 

286,672 
283,955 
307,103 
291, 838 



1,870,401 
1,880,131 
2,009,735 
1,944,759 

1,942,304 
1,888,602 
1,336,746 
1,863,551 



260,319 
255,457 
269,063 
306,403 

328,130 
319,131 
324,392 
295,908 



Business 
receipts 



f TTiouBand 



(2) 



162,686, 506 
163,398,989 
176,204,711 
171,257,205 

170,981,413 
173,420,483 
181,551,305 
188,737,610 



23,497,998 
25,913,381 
27,816,099 
27,369,780 

27,914,902 
30,200,142 
30, 049, 957 
29, 532, 128 



1,164,289 
1,286,608 
1,005,283 
1,501,474 

1,209,179 
987,483 

1,048,761 
985,308 



13,589,214 
13,561,916 
15,719,142 
14,941,971 

14,487,676 
15,539,360 
16,344,887 
17,100,609 



6,248,046 
6,323,870 
6,726,173 
6,935,367 

6,599,823 
6,710,267 
6,369,127 

6, 708, 523 



3,682,743 
3,929,658 
4,044,718 
4,362,621 

4,100,142 
4,241,309 
4,969,278 
4,860,538 



89,312,470 
35,157,755 
92, 389, 543 
37,062,497 

85,639,324 
88,977,310 
89,775,198 
93,454,166 



18,511,321 
16,855,588 
19,034,211 
17, 060, 590 

16,973,390 
16,953,449 
17,916,959 
19,003,445 



Cost of 
goods sold 

f 7hauB«rd 



(3) 



96,734,139 
n.a. 

■84,815,622 
105,786,276 
106,411,371 
109,491,194 



5,483,802 
n.a. 

n.a. 
17,918,750 
18,150,600 
17,203,300 



347,920 
n.a. 

238,465 
286,453 
245,771 
185,816 



n.a. 

9,821,151 

n.a. 

8,502,085 

9,445,822 

9,394,841 

10,241,182 



4,071,610 
n.a. 

3,985,546 
4, 030, 069 
3,689,212 
3,394,991 



904,847 
834,279 
915,512 

909,487 



64,129,190 
66,859,635 
67,2U,690 
69,835,183 



n.a. 
15,299,336 



12,910,653 
12,797,126 
13,465,276 
1^,661,801 



Deprecia- 
tion 
(Thott»mtd 
dolltf) 



(4) 



6,693,878 
6,913,892 
7, 097, 310 

6,912,088 
7,200,760 
7,338,432 
7,580,287 



n.a. 

2,940,899 
3,073,112 
3,137,393 

3,126,214 
3,277,181 
3,268,940 
3,378,609 



n.a. 
144, 327 
93,718 
134,147 

im, 972 
102,969 
90,292 
88,906 



443,107 
416,350 
457,056 

403,401 
415,758 
464, 537 
463,749 



214,807 
233,137 
237,383 

214,480 
216,946 
238,093 
243, 219 



403, 234 
399,328 
421,731 

395,346 
411,717 
499, 867 

479,131 



n.a. 
1,211,331 
1,335,386 
1,294,122 

1,225,264 
1,258,403 
1,229,788 
1,248,312 



n.a. 
197,458 
225,257 
254,542 

229,720 
234,061 
229,568 
220,605 



Net profit 
(less loss) 

(ThaufMtd 



Number of 
businesses 



(5) 



20,220,171 
20,777,789 
21,516,876 
21,067,090 

22,696,990 
23,894,781 
23,770,528 
25,555,837 



3,441,954 
4,016,594 
2,913,642 
2,997,639 

3,621,946 
3,695,945 
3, 048, 031 
2,998,397 



32,593 

4,358 

^4,607 

^103,044 

^12,580 

^63,855 

^9,875 

^47,105 



1,759,985 
1,691,236 
1,979,603 
1,898,455 

1,997,795 
2,108,195 
2,170,954 
2,334,785 



571,303 
608,824 
626,948 
645,495 

660,681 
654, 001 
677,601 
706,345 



528,251 
545,104 
553,519 
540, 130 

570,078 
642,210 
694,347 
731,110 



5,358,868 
5,281,021 
5,781,879 
5,454,649 

5,579,784 
5,336,878 
5,307,435 
6,293,638 



1,135,309 
1,122,102 
1,169,079 
1,305,877 

1,409,257 
1,453,479 
1,518,269 
1,477,840 



Businesses with net profit 



(6) 



7,094,181 
7,155,412 
7,219,608 
7,107,286 

7,294,133 
7,245,222 
7,074,465 
7,067,117 



2,525,471 
2,621,927 
2,425,996 

2,392,771 

2,460,607 
2,404,486 
2,213,676 
2,133,648 



20, 557 
20,991 
19,207 
19, 019 

21,702 
19,025 
21, 167 
19, 537 



557,398 
561,979 
597,483 
595,941 

620,000 
628,881 
632, 049 
635,341 



137,698 
147,539 
150,668 
159,805 

157,483 
U5,119 
152,282 
U7, 505 



241,031 
238,953 
230, 881 
233,835 

230, 132 
231,482 
250,934 
233, 827 



1,562,437 
1,549,594 
1,650,985 
1,578,520 

1,568,917 
1,535,639 
1,483,457 
1,496,152 



228, 007 
224,321 
234,203 
261,771 

276,531 
270,439 
275,340 
251,416 



Business 
receipts 



(Thauatnd 
dotlara) 



(7) 



145,357,029 
147,452,112 
156,773,137 
151,837,234 

151,761,498 
159,532,121 
160,059,199 
169,055,653 



19,433,308 
21,346,339 
22,401,237 
22,354,956 

23,107,783 
24,702,604 
23, 590, 596 
23,299,447 



359,075 
629,421 
775,517 
949,996 

752,529 
617,200 
512,570 
638,720 



12,656,378 
12,329,170 
14, 393, 515 
13,705,620 

13,193,818 
14,411,959 
14,739,090 
15,709,045 



5,025,723 
5,537,131 
6,119,557 
5,151,872 

5,870,254 
5,813,533 
5,778,576 
6,108,497 



3,150,755 
3,156,860 
3,428,054 
3,784,378 

3,431,151 
3,711,428 
4,135,054 
4,210,448 



80,460,955 
78,699,587 
82,899,947 
77,677,904 

75,427,840 
30, 514, 561 
80,571,901 
85,447,079 



16,773,052 
16,167,307 
17,303,653 
15,340,315 

15,384,621 
15,779,629 
16,702,225 
17,762,184 



n.a. 

85,321,989 

n.a. 

"•74,886,385 
91,303,383 
90,913,498 
95,374,347 



Cost of 
goods sold 

(Thoittard 
dollar*) 



(3) 



13,157,478 
12,475,535 
11,325,733 



133,990 
160,074 
124,595 
152,070 



n.a. 

3,311,044 

n.a. 

7,556,132 
8,550,822 
8,530,603 
9,230,189 



3,695,307 
n.a. 

3,468,843 
3,393,634 
3,280,502 
3,522,070 



709,457 
n.a. 

707, 593 
716,700 
637,216 
793,091 



n.a. 
62,318,340 



56,712,991 
59,976,632 
59,764,939 
63,425,835 



n.a. 

13,715,478 

n.a. 

11, 562, 396 
11,803,120 
12,446,025 
U, 589, 624 



Deprecia- 
tion 
(ThoutMtd 
dolUrtJ 



Net profit 

(ThovMid 



(9) 



5,222,892 
5,259,949 



5,258,265 
5,515,500 
5,484,179 
5,667,222 



n.a. 
2,197,732 
2,091,606 

n.a. 

2,232,347 
2,333,024 
2,222,997 
2,284,945 



n.a. - 
64,999 
60,014 

n.a. 

53,074 
49,300 
40,352 
38,241 



359,535 

355,829 

n.a. 

339,296 
350, 575 
390,013 
402,196 



n.a. 
172,887 
200,766 



178,223 
180,933 
200,668 
194,685 



n.a. 
316, 599 
312,524 

n.a. 

298,325 
321,277 
381,393 
364,673 



n.a. 
1,054,836 
1,125,557 

n.a. 

1,010,470 
1,067,439 
1,026,317 
1,060,178 



179,332 

194,386 

n.a. 

191,997 
20i,176 
202,375 
193,457 



(10) 



22,806,867 
23,339,350 
24,708,501 
24,269,011 

25,756,867 
27,155,780 
27,435,631 
29,599,555 



4,701,701 
5,232,281 
4,554,U2 
4,575,633 

5,135,598 
5,331,680 
5,007,600 
5,154,409 



166,806 
109,468 
105,270 
U5,742 

115,288 

94,549 

111,250 

138,289 



1,873,466 
1,638,868 
2,097,870 
2,028,208 

2,112,771 
2,231,212 
2,341,020 
2,489,348 



657, 551 
665,121 
692,841 
725,675 

728, 587 
729,549 
765,628 
786, 144 



607,408 
605, 003 
629,657 
619,534 

665,587 
730,785 
785,512 
844,667 



5,378,653 
5,774,977 
6,453,501 
6,063,866 

6,194,923 
6,445, 8U 
6,445,483 
6,937,648 



1,256,741 
1,1-^,548 
1,298,493 
1,395,990 

1,503,539 
1,539,636 
1,610,665 
1,577,255 



BUSINESS RETURNS/1964 • HISTORICAL SUMMARY 



123 



SOLE PROPRIETORSHIPS 

Table 26. --NUMBER OF BUSIOTISSES, BUSINESS RECEIPTS, COST OF GOODS SOLD, DEPRECIATION, AND NET PROFIT, BY INDUSTRIAL DIVISION. 1957- 1964 --Continued 





Businesses with and without net profit ] 




Businesses with net 


profit 






Number of 
businesses 


Business 
receipts 


Deductions | 


Net profit 
less loss) 

(Thouamd 


Number of 
businesses 


Business 
receipts 

rrhowaand 
dDJ/*rt; 


Deductions | 




Industrial division and selected years 


Cost of 
goods sold 

dollar-; 


Deprecia- 
tion 

f l>iDwaand 
doll.f) 


Cost of 
goods sold 

4,11.,.) 


)eprecia- 

tion 
f Thou.vid 
doll.,.) 


Net profit 

dsli.r.J 


WH0I£SAIE AND RETAIL 'niADE— ConUnued 
Retail Trade 


(1) 


(2) 


(J) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


1,538,995 
1,552,566 
1,582,002 
1,547,858 

1,563,939 
1,514,774 
1,471,400 
1,529,155 

71,087 
72,108 
156,720 
90,498 

50,735 
54,697 
40,954 
36,488 

425,156 
435,296 
446,995 
482,909 

461,649 
472,674 
506,111 
543, 050 

1,825,599 
1,625,988 
1,979,595 
1,956,066 

2,075,689 
2,132,751 
2,185,195 
2,240,321 

65,209 
57,617 
50,333 
47, 568 

79,421 
57,509 
49,268 
52,272 


66,668,849 
63,811,388 
66,166,636 
55,438,578 

55,157,786 
68,439,778 
69,200,711 
71,972,240 

4,132,300 
4,490,779 
7,138,595 
4,563,229 

3,508,148 
3,584,083 
2,557,528 
2,478,481 

5,056,909 
5,106,606 
4,406,676 
5,293,971 

5,275,142 
5,172,284 
5,457,484 
5,108,907 

19,533,328 
20,710,408 
23,480,681 
23,256,055 

24,355,060 
25,C79,Q27 
27,095,434 
29,290,178 

601, 509 
408,085 
615,395 
533,459 

1,400,150 
513,301 
431,179 
697,253 


n.a. 

n.a. 

49,713,817 

n.a, 

48,524,277 
51,355,872 
51,787,349 
53, 329, 565 

n.a. 

n.a. 

5, 199, 714 

n.a. 

2,694,260 
2,705,537 
1,952,065 
1,843,817 

n.a. 

n.a. 

801,085 

n.a. 

1,483,145 
1,084,764 
1,223,668 
1,208,715 

n.a. 

n.a. 

4,860,130 

n.a. 

4,813,444 
5,093,528 
5,356,790 
5,651,938 

n.a. 

n.a. 

325,203 

n.a. 

753,900 
232,876 
220,287 
350, 561 


n.a. 

946,677 
965,711 
946,757 

939,192 
965,555 
955,677 
985,515 

n.a. 

57,195 

144,416 

92,723 

55,352 
58,787 
43,543 
42,192 

n.a. 
235,625 
226,486 
245, 109 

224,224 
247,280 
249,432 
283,353 

n.a. 
1,054,970 
1,113,488 
1,150,549 

1,166,927 
1,247,634 
1,275,880 
1, 358, 862 

n.a. 
35,576 
22,887 
18,820 

48,250 
22,872 
20, 598 
26,086 


3,929,500 
3,910,975 
4,122,114 
3,858,715 

3,974,775 
4,187,489 
4,121,256 
4,565,095 

244,059 
247,944 
490, 585 
280, 056 

195,752 
195,910 
157,960 
150,703 

1,372,545 
1,363,723 
1,504,794 
1,517,428 

1,548,197 
1,638,451 
1,781,505 
1,978,168 

7,026,428 
7,189,981 
8,084,421 
8,059,567 

8,580,175 
9,289,343 
9, 528, 995 

10,455,517 

127,744 
75,948 
76,672 
56,671 

150,913 
93,603 
71,465 
94,462 


1,279,974 
1,255,007 
1,288,356 
1,242,720 

1,252,290 
1,223,834 
1,176,295 
1,215,509 

54,455 

59,865 

128,421 

74,029 

40,096 
41,356 
31,822 
29,227 

355,885 
356, 537 
373,046 
396,882 

379,812 
391,224 
412,395 
442,584 

1,535,837 
1,510,428 
1,732,200 
1,697,209 

1,797,608 
1,847,426 
1,874,384 
1,912,823 

56,857 
47,364 
39,142 
33,304 

57,822 
41,940 
34,120 
40,700 


50,006,250 
58,380,141 
59,176,048 
58,095,729 

57,827,965 
51,562,016 
61,476,755 
65,452,315 

3,681,653 
4,152,139 
6,420,235 
4,241,360 

3,215,254 
3,172,916 
2,392,920 
2,232,580 

4,679,512 
5,369,772 
4,131,403 
4,663,596 

4,854,228 
4,780,621 
5,033,Cf77 
5,527,555 

18,547,950 
19,513,997 
22,140,672 
21,846,545 

22,882,767 
24,536,355 
25,222,511 

27,497,188 

542,867 
369,335 
483,235 
482,257 

1,241,118 
443,850 
385,824 
618,553 


n.a. 

n.a. 

43,998,462 

n.a. 

42,588,3U 
45,792,522 
45,556,988 
48,189,207 

n.a. 

n.a. 

4,603,400 

n.a. 

2,461,782 
2,380,990 
1,761,926 
1,547,005 

n.a. 

n.a. 

707,279 

n.a. 

1,306,387 

971,875 

1,061,641 

1,034,497 

n.a. 

n.a. 

4,383,324 

n.a. 

4,304,598 
4,581,921 
4,793,542 
5,080,753 

n.a. 

n.a. 

248,019 

n.a. 

645,851 
194,247 
194,825 
310,098 


n.a. 
817,035 
812,488 

n.a. 

769,440 
8U,832 
788,716 
631,095 

n.a. 

58,469 

118,683 

n.a. 

49,033 
48,431 
35,224 
35,626 

n.a. 
169,706 
176,097 

n.a. 

165,383 
177,395 
190,602 
215,943 

n.a. 
871,317 
921, 377 

n.a. 

942,764 
1,003,976 
1,016,149 
1,085,104 

n.a. 
15, 179 
15,179 

n.a. 

37,383 
16, 581 
15,688 
21,256 


4,350,920 


1956 


4,331,657 


1959 

1960 

1961 


4,604,463 
4,359,951 

4,479,633 




4,684,986 


1963 


4,650,897 


196A 

Wholesale and Retail Trade Not Allocable 


5,191,828 
270,992 


1958 


263,772 




550,645 


I960 


307,925 


1961 

1962 

1963 

1964 

FINANCE, INSURANCE, AND REAL ESTATE 


211,751 
221,191 
183,925 
158, 555 

1,477,029 


1958 


1,523,009 
1,614,634 


1960 


1,648,840 
1,678,067 


1962 


1,768,651 
1,922,059 


1964 


2,157,242 


1958 

1959 


7,302,067 
7,485,288 
8,469,726 


I960 


8,420,251 




6,947,154 




9,724,645 


1963 


9,971,311 




10,981,852 


NATURE OF BUSINESS NOT ALLOCABLE 


142,185 


1958 

1959 

1960 

1961 


103,335 
90,550 
71,212 

177,792 
109,796 




84,563 




110,055 







^Excludes estimate for Agriculture^ forestry, and fisheries which was not prepared for this year. 

^Net loss exceeds net profit. 

n.a. - Not available. 

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



124 



BUSINESS RETURNS/1964 . HISTORICAL SUMMARY 






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^^^^0•lH CMCMOu 

1 rH CM (M :■- >r ^ r 



TOCntnTO (^^OrH 

Sr-I TO in TO m CM i-t 

[^ lO -^ ri f^ c^ -sj 

(MfMCMfM CMCgCMCM 



■ CI >f C-~ -O ON i-t 

tooojm ^toTOC> 

. ■ C^ TO 0» CM ^ TO 

CC*'-N »~.i.-. 



t^ CM m TO TO m 



• ■ CM m >o "n in o 

■ ■ o m -^ lo ON >A 

tfT to ^i-ToTc^ 

>J m O r-( rH TO 

(M CM CM CM CM CM 



. • C- O- »p lA ^ >0 

nJcornC' ON^OyjrH 

. ■ in CM CM tM O r-4 

CC-.^ .^^-.^ 

-J iH TO r^ •-< "A 

CM -J ON nD H O 

HO nO ^5 S vO 



«ai\D>0 Oc^c^f 



IQ tjN \0 C" 

•5 t- i-i y 



\D -O -O ^ O' 00 

ON sD c- cn C^ O 

C\ PI ON (j\ (o cji 



nD i-t cn O -J TO 
•vt CM ^ CM '4- cn 

<^ <r, o) cy Al CM 



; CM CM ON m r^ o 

" lA 'O -J O \D r~i 

CU ON v} (^ -.} m 

0\ in iD \o cn -^ 



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■I TO CO t^ TO CM O 
J lA iH ^ m CM (M 
^ m TO nD r- TO O 



• <r\ lA On cm on O iA 

C«- lA ON ■«* (^ CM nO 
>0 >A tA lO IA <A lA 



.rHTOON C>rHCMTO 

a^OTOTO r-lNrHC^ 

• \Or-(iH >£lt^O>J-l 

^ ,0 vO -J CM o» r- 

iH rH rH r-l rH rH rH 



-(*it^(n Of^c^\D 

OrHOO Cy^-JvO 

• CnTO^ CMCMOn 

'^ftnoN OrH>j-Ni 

•-i <X> ^ ^ nj rH r-l 

•sj <*\ [^ ri t^ (^ fi 



vDOOrH CMTOOr- 

rH<ACMrH Cf^rHTO 

>000(n ONCM(^«0 

>InD>JCM lAinCTiiO 

^ND>to ooNt*^^ 

xDCOm-J- rHiATOO 



CM lA 



C^ CM t^ vO n 



lAOOc^ Of^^-43 ^\oo>i cM-iiAiO •src^ONfn tnooN>o rnr-iACM i-t d Q w 

ONCnfM--T ^DlAtMt^ lA-^ONin r^TOC^t> 'D •^ r^ l-^ CDTO->JrH ON--J(nrH CM-^CMCM 

CMiACM-i 0-»10--I ^OCDONCn OC^t^»0 ^\OOniA rHTOONrH TOCM<^>A (nTO>vD 

-sIOnCMO fMTOTOm ^^OnO C^iD-OrH m-J-TOrH TO>OtOiA C-Of^O cotoTOO 

(Mmt^rH cM-g-r^ro rtvOrHrH otnrim <nrtr-cM -^ro^-fM ooo-j [^'T'iiD™ 

OOOnCJn C^CMrHO --rc^t^cn ->jr^(^fn yr\ ^ '^ to •OtntMr'l TOTOC^^I (nnCJNcn 

^ f-^ ,-t oj rj CM •^->r--r(^ -^-^-.i^ ^^-t-j >r>i-'^^ 

SCMC^C^ TO-^tTOTO O-J-TOnO rHi-t>I-0 ^OnOOC^ C^Or-Cvj AJf-r^ON lOt^TOiA 

CNJOON rMmCMn t-HC^ONrH rH->J--}c~- CMQJ'Of^ ^0>OfM^^ TOTOTOtM C^rHNDTO 

-sfOrHiA ••t to O C~- lAC^raO O^OiOCM CDOc^O i-HTO-.tcn tniHTOO vfrHTOTO 

roiATOTO CM-^TOTO OOrHrH [^rHC--CN] roOOCM ^rHCMiA ONiArHC^ niAOTO 

NONO'-Jt^ C5-JOin r-i '■O ^^ f^ \0 O^ (T^ O iAxDr-(--J ONCJNC^rH U-i^OnnO iPO^C^rd 

iA-*miA TOr^TOC^ Oc^c^r^ [-.onoco mrSt-NO HC-toco rHOONiA Oon-^jo 

(ncn(nt»\cn-j-nn iH •o-ONOiA»oiniAiA r-p-NONOiO'A'AvD 



r-i W ^ ^ ^-IC-TO 
CMP-OrH «0-^i>rCM 

0->tO(n intnrHO 



r^rH>£)(JN Oi-tC^-4' 

cM>rmvO ro-oo'TO 

CMCMCMrH lAsT^^ 



(*^ >f \0 TO r^ > 

TO O TO OJ TO C 



a30>fMTO TOTOC-O 



a^ cr< o^ to OTOCT-o* 



^ro'inr^ r^t^TOO 
iAa>c^o> «Oi-io>t 

\Otn>}CM TOtnnfM 



. . TO ON -O rH ^ TO 
OaJONNl TOC^TO>I 
• - CM -3 rH rH I> CT> 



<§i 



• • m -^ en nd n r-t 

aJcOONt- TO'AO'O 

. . m O f^ en -J' --I 

CC**^ -,*»• 

r^ en ON --i lO NO 

n -4- TO rH ry (M 

c- i> c- c^ t- TO 



• ■ CM -J r-t v~- ty: \o 

OJtDTOrH TOCy>OrH 

. . ^o in tn m CO (^ 

cc--. -.-.^» 

CM C«J rH O cn TO 

c- rH m lA n nO 

r^ [^ CM TO ON TO 



en tn en -J' c 






■ en en o lA en - 
a CM iH m en en li 

. ON nO -^I cm rH n 



C- "O kO M3 m \ 



J tA O; 
> TO O 



rH TO O O O t> 

ON ON in r~- m cn 

C3N TO O TO ON O* 



C C -N - 

TO CM vD O rH > 

-J- %0 TO %0 C^ 

TO NO rH vO sO U 



^ g. 



u"! O m TO lA On C 

Cn lA O (M CM lA M 

Cn ->f rH ^ t^ -nT '^ 

On 'A CjN ON t^ TO r 

t^ .O lA tn CM rH c 

c^ r^ ^- p- c- r- c 



<J\ \D O 'O NO--IOTO 
CMTOmC^ ^OCMi-H 
CMCM<nTO C^nOTOO 



mOrHO cn-^C-'-l 
o^ONCMO o--i->jr~ 
(ncMc^-^ c^(3NC-TO 



^ rH >!■ C^ CTN C- TO 
H TO --J \D rH :J C- 
H -^ CJN TO O C3 rH 



aQN O nO O \0 ia 0> 
O rH TO ON -^ >r TO 

>t <3 c — 



icnt-'^ cnrHiAcn 

^ rH O O O O ON 0> 



O- r-i t> to TOO 



TOCMC^CM rHONOTO 



TOOTOr- --tOcJNr^ 
tncncnm ^cncMc 

^ r^ l-t r^ rHrHrJr 



O r-i r^ O" NOP-CrfS 
P-NDlAtn CMrHOO 
CMCMCMCM AICMCMCM 



'.« 



758,488 
649,053 
844, 708 
360,373 


688,622 
513,019 
668,166 
244,464 


TO M «) OJ 


00 TO TO ON 



OOnOnnD mrHC-cn 
rHU-lrHrH AJxOONlA 

0(T>c-ro cMc^^c^ 



cjNcnom ooNTO^o 

cnO^TO TO^CMt> 

r~-TO«r- cMrHmiA 



ococn->i -Jt^mp- 
-J■oc^t^ rHojor^ 

-}ON»OCM r^<^OCM 



toin-pNO cjNcnrHCM 

-.rTO-5cvj TOOC--0 
On\DiD(Jn rHcnrHCn 



^ CM O c- lA en TO 

) rH r^ O rH rH O 
^ rH en O lO O NO 



NO rH O" -J- 
TO lA TO lA 
vD vO lA lA 



jir^incM TOcnOiC 



enmONtM p--»TcnTO 

0^0-•fO >OOn--JO 

r^iO>OvD iAmm>o 



encncncM -j-c^^j-j- 



rHmONO -^ITOt^P- 

CMcncMOi cMONinm 

C-miACM AJrHrHCM 

CMCMCMCM CMCMCMCM 






, .•.![> en -vT -O ^ 

'■ a c- r-i en CO :i r~ 

. . CM OJ <n CT> O CM 

I C ^ -. ^ .V ^ -, 

lO OJ rH NO CM St 

a> CM [> NT nD rH 

<M --I CM CM CM CM 



CM O TO CM O ON 
TOO lA O rH O 

CM en m CM o CM 



. . o en o On en -J- 

cOoJOrH nOQN\OnO 

. . m ro o o en lA 

C C -N ^ - ^ - -. 

SON CM -J rH O 

CJN »0 NO TO -J 

-J ^J en en en -vi- 



• cNj vo r- no IA (^ 

c^ ^ rH m o nO 

J TO O ^0 CM 01 On 

' oezT cTiA ooT 

NO P- TO -^t A] en 

tn CM TO TO ON TO 



t^ nD 


ON en o TO 

\D >I \D O 


■A nD 


Ssss 



• O vO en rH TO CM 

n Cn ON lA QN rH TO 

^ en CM vO O rH ON 

"" m O CM rH Np On 

t^ r-t ON P- O TO 

nD nD A] cm cn cm 



■ O ON TO lO NO C- 

B nO O -^ lA C-- O 

• o c^ tn o CO cn 

' (^ '■O O CM A] AJ 

ON nd cm O To cn 

nO -nI- iA >f rH cm 

nO nD nO nO nO nO 



' s % 



8A cy ■^ en rH CM ON 

cn CM o ON ov CM cn 

^OenO'A rMcM^OcM 

p-r-Qjcn TO<nt-iA 

f^rZlO^e P-rHvOV 

rHOrHCD rHCMCM-i 

AJCMCMCM CNjrjCMCM 



) O -^ Ol O C- rH V 
1 TO -O TO ^ TO :J C 
r rH ^ C^ >0 TO O > 



N cn cn o cjN r^ .o 



i rH CM P- tn -J- CO 
1 lA CM O vO OJ lA 
5 CM O en P- -O CM 



o* o rn NO >o y 



gg§s 


sils 


CM nD NO OJ 
lA P- CM TO 
O P- TO O 


P- CTN (n rH 

5aSS 


StSf^js 


O vO nD O 


m tn ^ in 
ON o en O 
-J- ^ -* --f 


^ rH sr cn 



spj 



en ui r- cn 


CJ> TO O -J- 
m en -O S 


en ON CM rH 

■A c^ lO >f 


TO ON \0 TO 

m NO o ON 



\0 CM en ^ O^ ij 

TO >r O CM t> r 

ON p- m On cm vj 



rH%i^en oO'OOn 

rHCMiA-sI cncMiDcn 

voooenTO ocMTOC^ 



CMenrHO TOONtntO 
OJP-OO ONNOrH-O 
CMONvOm rHOO>0 



f-CMONffl P-^OnTO 

rHiACMCT* <y^ to (T' ^ 

cncnCMrH rHTOCOTO 

r^r^r^rA oTcNroTcNr 



CMrHCMP- iAO-sf->t 
OJrHvDTO nOOTOTO 
nOnD^-J- lAlA^^t 



3 C^ P- O -^ O >D 
- lA TO •£) TO TO CM 
r lA lA C- CM OJ O 



NOiAcno oto-j-to 



vTrHP-TO P-iAOnO 
mcOP-CTN NO->JrHCTN 

cMojnjrH •oiAvom 



ON^TiOCM f'-tO^'-' 
rH'OrH'A OCMNOrH 
rHin^CM vOCT-rHTO 



6% 



O^nDP- NOP-cnr 

<^<nNO■>t cMOAjr 

O •-* li G' rHCfNO^i 

ONinOTO >tcnr-c 



ojTOenTO Op-cniA 

P-nDCI>sP cm^oto 

CMP^enO OTOiArH 

encMP-oj CT.oI(^ON 

OJ-JOiA OOOTOCM 

encMenen >D(Jn\oOn 



tnOONO ONCTiTOO 



rHP-IAen TOrHiAiA 

OTOcnen NOTOrHp- 

CnOlrHNO lAONONf-t 

lAp-rocn oj-nj^no 

t^ c^tO to cnCDOirH 

lACnP-lA -^ to to 'O 



-C^P-nD P-iO>OnO 



c-C-'^ON p-p--Nien 

enOrHrH ttNOr-HCn 

nOOnnDCM nOOnOnP- 

iOnDOJCM lACnNfiCM 

enocSp- ^lACDvt 

CMOP-Cn COiOrHlA 

TOTOP-P- nO-OnDiO 



ojiAOry (niA.oc 

vOrHTOCn OmTOr 

rHONONcn p-cnp-r 

OP-inQ NOiArHr 

lA■^IOO NDONOJC 

0<3rH0 r^ <J^ r^C 



ooAjcn cM>rTOCjN 

OIP-NOtn TOTOOiA 

>rONTOin CMOONrH 

TOt^ONCM onOO-o 

arH m O TO TO P- TO 

On nD O en m vi CM 

p^oTrH c^ c- NO "A in" 

>l>r-.fen cncnenen 






".S 



•D to \D -t <D 



8S SfS 

-.T cn t> yO 



>r CM 

O CM 
Al TO 



r^ lA r-t t O CM 
>I ->I P- O TO O 

•nJ ^ >f lA ^Tia' 



• p- TO r> >!■ en rH 

D en TO P- (^ >J CM 

; TO CM TO to rH >A 

" nD TO TO >T lA P- 

to ss rH -J en CM 

On O O On ON O 



• -J m O en CM lO 

D en >D lA en CM m 

^ ON en en o> o ^ 

" -.Ten en p^rH in 

p- no o o p- to 

CO nD iA CO on lO 

P- lO P- nO -O nO 



. - TO CM 



• • O rH 

vO >I NO CM lA rH 

lA CM CJN O lA On 

[^ ^ TO P- rH m 

p^ [V lO nO »0 nO 



. cn CM rH c^ c 

a rH TO >J ^ Q 
■ NO TO •£> rH r 



ON en O p- o en 

H rH TO O cn ON 
rH O rH O rHO 



. . o ^ o in OJ ^ 

ajcoTO:^ -oeniACM 

• ■ TO c3 CT- lO en nd 

cc-.-« ^^*^ 

en lO u^ en >j -^i 

SrH >X -^ t> NO 

-*j o c^ TO lO 



P-O^O vOrHvOO 
CM->JON'jD \OTOr^"0 

.ocbeniA c^rHOJf-l 



OiAiA^ CMP-0(JN 

i-i •-* i-i o n-jcMiA 
ON(jNOcn iA\o-sitn 



D p- o c^ cn -J li 

■\ O cn ^0 (JN CD r 



:3S? 



O lA o> en OJ r 

P- >J NO TO vO c 
TO P- TO H ^ C 



J O P- 
1 < en 

) nS >]■ 



■ NO CM en p- en rH IA 

m OJ lA «0 On O CM 
> nO TO O u-\ -.f lO p. 



)-«f»-iNO locnoc 
r>jNjcn (ncneno 



a 
'& 

u 
z 

H 

a. 
t 

> 

o 
< 



O TO ON O 
ir\ m in NO 

ON ON ON Ol 



rHCMCnsf OTO0«O rH 

ff- CT- ON Oi 



0« O rH CM cn ST 



o TO (^ o 

IA lA lA ^ 
ON On ON ON 



> ^ >£) ^ 
N On ON ^ 



P- TO On O rH CM d 



0« ON On Oi 



^ ^ O vO 
ON 0> On ON 
t-\t-\ r^r\ 



P-TOOnO rHCMen>J 
iniAiAiO nOnOiOnO 



P-TOOnO rHCMCn>t 
iniAiA>0 nOnOnO>0 



BUSINESS RETURNS/1964 • HISTORICAL SUMMARY 



125 



5 li 



c-<j\sriA cBoIOtA 



^ o ^ (n r- »o ^ 
■< > *^ C^ -J c^ r 

3 S CJ vO O lA t 






tA c^ a> lA 



c^ a> lA lA so n oi 
t- tp a (M -J r* o^ 
o> -J o «A rt <M o 






c^ r' c^ r- ^ o m 



5(> CNJ CO oj t^ o n 
m ^ o* S *o (H <n 



8r- 00 so iH >t o cj 
c^ <j> rS en H %o -^ 



tOirtCOA) SSPiH 

8rn C (A [^ AJ en c^ 

<f\ i> ■*> -^ -J tA i-i 

<X)tDOr^ -^lAflOAl 






\ Sj H Aj in -^ « 







K>A 


:ja 






































rH r^ 


r^ rH 


l-« rH 
















xO Alto 


















ts 









I g r^ 



a ssss 



<n f- Ai vf to tn 

00 CO t> (D O Oi 
(^ f^ (*^ C\ (^ l*\ 



5r^ r-t O 
^ CM t^ 



. <A o* m O ^ o^ 

00 C^ O -f rH <M 
. AJ \0 lA t^ to -xT 



Al Al AJ <M Al Al 



• ■ Al ^ tn O o n 

(fltOO^O ^<j^O^AI 

. • [V ^I U-1 (M ^ n 

Q O O xO S 

CD O en xD \0 tJ" 



. . t^ -J AJ CM -> 

oJ a) r^ O* g? t f 

. . CO u-i O O c 

a a -^ - - -^ 

CO >o r- ^*^ r 

C- sf Al 



<n •-» >j ^ •*! >* 



e« 



• OOfnCp^tO--l •\D 

(OTOC^i-t 2l**l^^ (OCp 

*^^^C^0t^•50 --J 

NfOOiAO^H CO 

CO'O'A-JtnrtfA A) 
Al AJ Al (M AJ Al Al 



^ -J- C^ C^ £ (V 



ad' 



■ Al >J (^ r^ ^ Al c^ 
(o^rtoco Sog>cQ 

■ 1-1 tn c^ to to O' H 

t> o^ o >} S o* r^ 

CM AJ CM CA r^ (n ■>! 



■ ^ H 00 *0 60 -ij C^ 

■ lA \0 (H (^ Al O^ rH 

O (M b* O^ 0^ AJ >A 

sO lA *A Nt \D C CO 

AJ Al A| r^ A] AJ Al 



. to r» iH fH n O (n 

BOiO'P^ \Dr-l~J-Al 
• CM (*\ (*■ CT* n^ -si 



CO r-* O -O 
CM CO C^ --1 
00 -^ lA rt 



nT [- OS AJ 



; (5 -8 



IS t^ lA r- 
r- ^ c- vo 
<?• o n r- 



■Iff" 0^ o\ o^ OO 



3 

t-- \0 -o >o 



f^ -I J CM 0\ to 

o\ lA o n lA -ni 

to ^ (^ M C^ CM 



r^ Al C '•"V 

o ^ -^ rS 

n r-i r- *p o* O « 

CM r- CD o >o o* c 

AJ -o lA o r- \o 



r f-i >t 



C> 00 t^ n c^ 



^- vO CO 

&v C-- CM 



«o o vp lA -^ r- <n 
r-* rH *A r-l r-( (M O 
•xTAJAJAJ iHtO-Nfr-J 



\ A] lA - 



O' >I O r^ to 



C^ to »A 

sqfs 



lA C- C 



i> r~ CM vo c 



O'^CT'iA ■sJCOC^'A 
y-\00»tD rHrHiAO^ 



D ^ r- -J ^ to r 

-"At- c- r- cn r 



r (n -J -^ lA t to 

^ (M to O (^ O to 
f rH iTi Al >1 (H C5 



8 = 



a> CM 
(M o 

••r CM 



gCM 0> O lA <0 
C- C~ to CM (M to 



c- o o 5 

(M AJ O C 



^D«OCMr-l CMtOOiA 
a»Q0CrvO (TJAJAJrH 



OQ>CMi-l tncn-NtO 

vootnc^ tocoiAco 

tnCMt^iA rHO'nC- 



OtC^O^ ^O-IC^ t^tOr-<Al r-iACT»CM 

mbncM r^^H'O eoO^>lAJ tor-l Aj 

r-AI--txC AI>ACN1I> CMr-lAJr-1 



r (^ t^ r-t r-< r 



■< CM AJ r-t r-l 



en n 


tn 


tn 


■-J fn ^ 


>I 




























c 


c 






r-l O 






















s 










\0 ■>» 


•^ 




















NT ^ 


>I ^ >I 


Ul 



c-tototo COnOO 



O >I CM 



^ en 0^ CT> 
tf- -T ^ *C 

tn r- o so 



■ 0> CO 



\ CM TO 






to O ^ CT» lA •>* 

rH ■xt -i c^ r~ -J 
to CO o^ m (n c 



• .^oco o^ f-^ 'Xt G^ 

C G - - ..^-.^ 

m en o^ <n CO o^ 

tn CM <J» CM >o i-( 

Ov -4^ r^ en i-l Al 



. -J CM CO O >r CM 

] CO -^ t o -^ C^ 

; .H \0 O %0 (M *• 

' »o r- (M r- to o^ 

8C-- J en Al iH 

tn o o^ i-i ■>! 



- r- to Al c- r 



a CM c^ 



CM CM AJ Al AJ <M 



to "A ^ to >A to 

cn o AJ r- lA g; 

tA [^ <^ -O en 00 

to to Ov (J» O O 



-.J >t o en ^0 u 



to O r 



H !> to to kA O 
--.Hcn tOCMCMi-l 

[--iO>DC- encn\D0O 



a 'r\ '■o -D Aia»oxm 

o--trH-^ r-t--sten 

(j\ -4 \£i ~i \D o* a^ t> 

to -J' O O^ lA ^ CM 



cniACoen \Dr^>o*o 

Oc^nD'O C-iACniT' 



O e^ n lA CM 0> r 
1-1 \0 >J f- en CO r 

ON CM lA t^ -t to C 



^ Al en > 

1 r-1 r-l r 



O- -O CO y 



6S 



< en c- o vf r^ 

\ lA lA ^ CM CM 

\ t^ r- o cjN CM 



ios lA o en ON (H c- 
Q» r- to iH Q» (n lA 

) O C- Ov -.1 O CO -^ 



t~~-jtocn cniAiAtn 
o\r-t---o to■^rAJ<^ 



--J-OO* (n»Ar-(0 
ScniHC^ iA-nJ\OAJ 



vOOfHCM C^-<eMC 
rHOONlA C--JtDC: 
-4-ONiAiA tOvOO^C 



>„ 8 5 



I> xO t-t iH 

en r- o r-< 

CO >0 >0 •£) 



lA .H r^ rH 
iH rH rH iH 


1,117 
952 
931 
852 




,525,858 
,700,827 
,067,433 
,470,812 



tn Al H ^ 
■A CO N t- 
o ^ [> -si 

O en rH lA 



M CM A? en 


en en en sT 








en u-i 


,939,2L4 
,288,676 

,357,321 
,703,266 


IB CO in r- 

c c" ^'^ 
to o 

ON so 


to rH 

S3 


\0 to 

pa 

-o oT 



;5l: 



. -J O en CM CO \0 

^ >A to r- CM rH 

. ON r~ so >o lA en 

" ->r -^ C- ON O r-l 

t- lA lA r- o <A 

C^ tA sO vO »o *A 



. C-- o 
D >t tn 

■ H NO 



) 3 V 3 

J nO CD O 



lA rH O ^ (JN iH 
■<■ >A lA O lA ON 
>A vO sO nO <A <A 



cn o rH c^ en ON 

t> nO i-i to cm to 

cn eM Al r-< 



•J CM cn cn -.J -^ 



^ -sT -^^ "A lA U 



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= s 



BUSINESS RETURNS/1964 . HISTORICAL SUMMARY 



126 

ACTIVE CORPORATIONS, SMALL BUSINESS RETURNS 

Table 28. —NUMBER OF RETURNS, TOTAL RECEIPTS, BUSINESS RECEIPTS, SELECTED DEDUCTIONS, AND NET INCOME, BY INDUSTRIAL DIVISION, 1959-1964 



Inductrial division and selected years 



Relums with and without net Income 



Number of 
returns 



Total 
receipts 



Business 
receipts 



Cost of 

sales and 

operations 

(Thou»mtd 

dottaf) 



Deprecia- 
tion 






Net income 

(less 

deficit) 

( Thouaand 
dollara) 



Returns with net income 



Number of 
returns 



Total 
receipts 

(Thoutmtd 
dollmr*) 



Business 
receipts 



Cost of 
sales and 
operations 

f 77>ou«and 
dollart} 



Deprecia- 
tion 



(Thoatmd 
dolt»f) 



ALL INDUSTRIAL DIVISIONS 

1959 

1960 

1961 

1962 

1963 

1964 

AQMCULTBUE, FORESTRY, AND nSHERIES 

1959 

1960 

1961 

1962 

1963 

1964 

MINING 

1959 

1960 

1961 

1962 

1963 

1964 

CONTRACT CONSTRUCTION 

1959 

1960 

1961 

1962 

1963 

1964 

MANUFACTURING 

1959 

I960 

1961 

1962 

1963 

1964 



TRilKSPOKIATION, CCMIUNICATION, ELECTRIC, 
as, AND SANIIAKY SERVICES 

1959 

1960 

1961 

1962 

1963 

1964 

WHOLESALE AND RETAIL TRADE 

1959 

1960 

1961 

1962 

1963 

1964 

Wholesale Trade 

1959 

I960 

1961 

1962 

1963 

1964 

Retail Trade 

1959 

1960 

196X 

1962 

1963 

1964 

Wholesale and Retail Trade not Allocable 

1959 

1960 

1961 

1962 

1963 

1964 



(1) 



(3) 



C4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(11) 



71,140 
90,221 
106,048 

123,666 
139,112 
157,855 



1,485 
2,508 
3,367 

4,106 
4,983 
6,144 



832 
1,009 
1,277 

1,482 
1,550 
1,606 



b,137 

8,290 

10,229 

12,289 
13,031 
14,901 



11,849 
14,240 
15,776 

18,152 
19,607 
21,659 



2,510 
2,998 
4,109 

4,802 
5,734 
6,132 



31,616 
38,563 
43,822 

51,541 
57,585 
63,423 



9,182 
11,637 
13,139 

14,868 
17,403 
18,765 



20,310 
24,650 
29,472 
34,902 
38,868 
43,583 



2,124 
2,281 
1,161 

1,771 
1,314 
1,075 



19,199,731 
23,417,799 
26,175,449 

29,808,701 
35,083,133 
40,112,212 



177,211 
378,213 
546,707 

650,264 
918,384 
762,448 



130,206 
225,075 
314,687 

205,495 
275,214 
302,635 



1,859,791 
2,185,466 
2,611,715 

3,117,909 
3,354,909 
4,110,290 



4,155,795 
4,549,450 
5,290,295 

5,664,272 
6,904,268 
7,576,416 



416,805 
491,384 
674,614 

778,620 

906,563 

1,030,097 



11,156,330 
13,342,049 
14,456,503 

16,971,630 
19,433,793 
2?,837,820 



5,014,472 
6,400,030 
6,433,336 

n.a. 
7,884,824 
10,090,163 



5,448,169 
6,793,797 
7,531,220 

n.a. 
11,140,331 
12,401,091 



693,689 
643,222 
491,947 

n.a. 

408,638 
34i, , 566 



18,858,054 
22,940,017 
25,593,550 

29,108,623 
34,245,587 
39,292,010 



168,017 
359,997 
520,513 

592,735 
367,166 
728,521 



126,259 
217,251 
302,327 

199,152 
244,808 
289,479 



1,848,947 
2,167,244 
2,581,212 

3,087,532 
3,324,299 

4,074,180 



4,120,786 
4,506,728 
5,230,566 

5,605,105 
6,331,413 
7,501,104 



403,146 
474,926 
630,869 

764,852 

886,180 

1,046,158 



11,041,806 
13,656,990 
14, 257, 606 

16,711,110 
19,141,576 
22,556,401 



4,979,031 
6,328,542 
6,351,684 

n.a. 
7,784,455 
9,983,315 



5,376,824 
6,695,663 
7,422,948 

n.a. 
10,952,089 
12,224,957 



685,951 
632,785 
482,974 

n.a. 
405,032 
343,129 



14,346,693 

17,275,261 

n.a. 

21,493,296 
25,082,324 
29,017,749 



117,373 

254,720 

n.a. 

421,306 
656,647 
495,053 



83,784 

141,979 

n.a. 

131,657 
158,384 
185,731 



1,532,524 

1,739,473 

n.a. 

2,475,289 
2,639,357 
3,255,383 



3,121,071 

3,239,620 

n.a. 

4,082,706 
5,077,924 
5,500,743 



257,104 
232,329 



471,080 
569,295 
681,636 



8,700,764 

10,990,184 

n.a. 

12,944,061 
14,783,741 
17,455,117 



4,135,106 
5,355,449 



n.a. 
6,276,826 
8,162,202 



4,039,395 

5,148,067 

n.a. 

n.a. 
8,220,178 
9,035,471 



526,263 
486,668 



n.a. 

286,737 
257,444 



295,201 
382,341 
442,765 

515,483 
505,476 
703,433 



11,757 
13,517 
23,311 

31,053 
38,492 
46,265 



10,291 
13,545 
13,637 

15,981 
14,035 
21,979 



27,457 
33,012 
41,461 

43,669 
53,828 
61,613 



74,225 
85,147 
96,299 

105,355 
127,933 
140,671 



24,371 
33,081 
32,836 

38,249 
56,239 

57,479 



91,361 
110,418 
124,402 

153,096 
176,450 
204,455 



31,941 
36,179 
42,135 

n.a. 
55,306 
65,486 



53,453 
67,304 
77,881 

n.a. 
116,290 
135,282 



5,967 
6,935 
4,386 



4,864 
3,687 



395,299 
382,479 
564,447 

707,097 

799,453 

1,040,197 



'4,836 
1,707 
11,692 

11,066 



261 
4,174 
13,518 

'3,500 

25,001 

6,791 



33,777 
27,352 
42,455 

83,182 
58,474 
111,054 



107,795 
102,931 
136,234 

152,346 
173,157 
235,471 



16,538 
13,667 
50,931 

29,827 
29,173 
41,120 



154,724 
151,833 
211,661 

321,939 

329,061 
442,920 



72,034 
37,729 
97,659 

n.a. 
154,222 
202,135 



67,607 

56,739 

102,355 

n.a. 
149,517 
232,920 



15,083 
7,365 
11,647 

n.a. 
15,322 
7,365 



46,037 
56,123 
57,317 

78,939 
88,034 
102,585 



589 
1,251 
1,934 

2,207 
2,320 
3,105 



457 
531 
693 

687 
843 
999 



3,948 
5,197 
5,313 

8,256 
8,218 

9,904 



8,015 

8,970 

10,775 

11,740 
12,925 
15,235 



1,545 
1,777 
2,458 

2,910 
3,572 
3,855 



21,140 
25,171 
29,034 

34,696 
39,212 

43,438 



6,900 
8,477 
9,625 

10,907 
12,523 
13,552 



12,772 
15,132 
18,595 

22,457 

25,577 
29,146 



1,468 

1,562 

864 

1,332 

1,007 

740 



17,749,983 
21,253,736 
n.a. 
28,222,474 
33,088,879 



n.a. 
281,194 
448,259 

n.a. 
624,543 
523,743 



n.a. 
181,172 
254,520 

n.a. 
228,876 
233,515 



1,558,418 
2,015,334 

n.a. 
2,551,794 
3,416,622 



n.a. 
3,555,514 
4,444,637 



5,590,996 
6,463,840 



n.a. 
363,445 
500,093 

n.a. 
634,852 
370,721 



n.a. 
10,513,071 
11,873,422 

n.a. 
15,122,809 
19,048,912 



n.a. 
5,239,931 
5,580,536 

n.a. 
5,839,372 
8,850,412 



n.a. 
4,744,684 
5,848,634 

n.a. 
8,930,563 
9,918,860 



n.a. 
528,456 
444,252 

n.a. 
352,869 
279,640 



n.a. 
17,382,847 
20,774,731 



27,537,859 
32,421,380 



270,420 
423,303 

n.a. 
532,370 
501,384 



n.a. 
174,797 
244,338 

n.a. 
199,563 
224,025 



1,555,161 
1,991,142 

n.a. 
2,533,478 
3,337,362 



3,520,595 
4,392,235 



5,535,382 
5,396,296 



n.a. 
343,291 
459,630 

n.a. 
618,502 
843,721 



n.a. 
10,373,682 
11,711,939 

n.a. 
15,833,646 
13,816,475 



n.a. 
5,178,389 
5,511,089 



5,752,995 
8,761,558 



4,674,997 
5,764,898 



«, 730, 866 
9,773,183 



520,296 
435,952 



349,785 
276,734 



13,021,184 



n.a. 
20,150,322 
23,999,529 



n.a. 
195,833 



439,229 
318,123 



n.a. 
115,564 



122,954 
129,895 



n.a. 
1,964,209 
2,582,093 



n.a. 
2,503,513 

n.a. 

n.a. 
4,088,584 
4,555,151 



201,533 



n.a. 
373,923 
546.633 



3,328,639 



12,300,862 
14,613,350 



5,438,712 
7,143,344 



3,555,511 
n.a. 



6,514,789 
7,264,228 



n.a. 

403,052 

n.a. 

n.a. 
247,361 
205,778 



250,435 
302,415 



394,799 
490,050 



n.a. 
9,289 
14,413 

n.a. 
18,834 
22,928 



n.a. 

13,182 
13,535 

n.a. 
10,857 
15,527 



n.a. 
23,973 
27,900 

n.a. 
33,490 
49,545 



61,016 
74,111 



90,714 
110,149 



n.a. 
18,669 
21,379 

n.a. 
30,437 
42,170 



n.a. 
80,906 
92,451 



130,893 
155,755 



n.a. 
29,732 
33,953 

n.a. 
44,625 
55,894 



n.a. 
45,689 
54,588 

n.a. 

81,792 
96,705 



n.a. 

5,485 
3,910 

n.a. 
4,481 
3,156 



1,051,326 
1,237,110 
1,490,392 



Footnote at end of table. 



BUSINESS RETURNS/1964 . HISTORICAL SUMMARY 



127 



ACTIVE CORPORATIONS. SMALL BUSINESS RETURNS 

Table 28.— NUMBER OF RETURNS, TOTAL RECEIPTS, BUSINESS RECEIPTS, SELECTED DEDUCTIONS, AND NET INCOME, BY INDUSTRIAL DIVISION, I959-I964— Continued 



Industrial division and selected years 



Returns with and without net income 



Number of 
returns 



Total 
receipts 



Business 
receipts 



Cost of 
sales and 
operations 



Deprecia- 
tion 



Net income 

(less 

deficit) 



RftuniG with net Inc 



Number of 
returns 



Total 
receipts 



Business 
receipts 






Cost of 
sales and 
operations 



Deprecia- 
tion 



(Thouaand 

dollMTM) 



Net 
income 



FINANCE, INSURANCE, AND REAL ESTATE 



(1) 



(3) 



(:■) 



(7) 



(lo) 



(U) 



1959. 
1960. 
1961. 

1962. 
1963. 
1964. 



1959. 
1960. 
1961. 

1962. 
1963. 
1964. 



NATURE OF B1EINESS NOT ALLOCABLE 



1959. 

1960. 
1961. 

1962. 
1963. 

19c-4. 



7,480 
10,368 
12,135 

13,395 
15,948 
17,904 



8,652 
11,760 
14,954 

17,537 
20,217 
25,610 



579 
480 
379 

362 
452 
476 



325,581 
423,636 
513,138 

547,273 
886,222 
335,319 



962,596 
1,316,266 
1,761,903 

1,868,164 
2,395,781 
2,600,552 



14,416 
5,760 
5,387 

5,074 
7,999 
6,585 



195,017 
278,441 
349,966 

342,061 
606,580 
569,675 



935,707 
1,279,498 
1,714,965 

1,802,023 
2,336,657 
2,520,250 



13,369 
4,942 
5,526 

4,053 
6,908 
6,242 



5,250 

36,783 

n.a. 

76,235 
103,938 
165,685 



522,933 
539,568 



888,302 
1,089,750 
1,273,959 



5,840 
605 
n.a. 

2,660 
3,288 
4,432 



7,643 
10,123 
12,202 

15,328 
19,002 
20,319 



47,668 
73,343 
93,083 

102,527 
119,244 
150,599 



418 
155 
534 

215 
243 

53 



58,675 
56,296 
81,545 

76,726 
119,360 
100,234 



28,430 
24,163 
33,552 

25,046 
48,231 
54,219 



'63 
356 

'55 

415 

104 

'315 



4,970 
6,427 
7,833 

8,590 
10,191 
11,502 



5,047 
6,664 
8,582 

9,765 
10,677 
14,460 



224 
135 

90 

68 
125 
84 



338,683 
414,288 

n.a. 
776,355 
685,395 



n.a. 

943,993 

1,298,663 

n.a. 
1,685,090 
1,843,449 



4,493 
4,420 



7,159 
2,681 



219,368 
277,549 

n.a. 
523,752 
459,907 



n.a. 

916,846 

1,265,448 

n.a. 
1,652,946 
1,789,850 



n.a. 
3,687 
4,192 



6,230 
2,360 



32,121 
n.a. 

n.a. 
86,768 
133,930 



428,265 
n.a. 

n.a. 
775,795 
918,177 



n.a. 

449 



n.a. 
2,893 

1,172 



6,686 
7,854 

n.a. 
13,955 
14,540 



n.a. 
36,646 
50,254 

n.a. 
60,422 

79,315 



n.a. 
182 

21 



(12) 



70,349 
75,549 
103,437 

n.a. 

143,719 
136,916 



53,058 
68,440 
96,570 

n.a. 

119,059 
143,140 



1,115 

1,310 

814 

n.a. 
916 
526 



n.a. - Not available. 
'Deficit exceeds net income . 

• explanatory statements and "Description of the Samples and Limitations of the Data." 



NOTE; See text for 



128 



BUSINESS RETURNS/1964 • HISTORICAL SUMMARY 



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BUSINESS RETURNS/1964 . HISTORICAL SUMMARY 



129 






"3 "o -» 
5 i 



it 



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a) OJ t< fl ^ 

S-3 g.c-8 






!£• Si 

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2,593 
2,367 
2,890 
2,646 


2,774 
2,967 
3,078 
3,439 


2,811 
2,802 
3,293 
2,989 


2,920 
3,392 
3,617 
4,368 


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Section 8 



Explanation of Terms 

For the major items and classifications selected for 
this report, brief definitions as well as descriptions of 
statistical methods used are presented in this section. 
Also, statements are included to indicate for which busi- 
ness organizations the data were available from the 
several administrative source documents. Frequently, 
more detailed information can be obtained from the 
1964 income tax and information returns, and their in- 
structions, facsimiles of which appear in section 10. 

Explanations of terms were designed to aid in under- 
standing the statistical content of this report and should 
not be construed as interpretations of the Internal Reve- 
nue Code, or related regulations, procedures, or jXDlicies. 
Code sections cited are those in effect for 1964. 

Accounts payable 

Corporate accounts payable were liability amounts of 
relatively short duration not secured by notes of in- 
debtedness. Generally only liabilities which arose dur- 
ing the normal course of conducting the trade or busi- 
ness were included. 

Special effort was made for 1964 to identify deposits 
and withdrawable shares of banks and savings institu- 
tions when they were included in accounts payable. When 
identified, these amounts were transferred to other 
current liabilities. In prior years such efforts were 
confined to the very large institutions and the deposits 
and withdrawable shares for the smaller corporations, 
unless specifically identified, were generally accepted 
as reported. 

Active businesses 

Corporations and partnerships in existence during the 
current year were liable for filing a Federal income tax 
or information return. For statistical purposes, "active" 
organizations were those with any items of income or any 
expenses (deductions). Active corporations and partner- 
ships filed the vast majority of the returns filed by these 
organizations and were the basis for the financial sta- 
tistics in this report. 

A sole proprietor need not attach a Schedule C or F 
to his individual income tax return. Form 1040, unless 
he had business income or business expenses during the 
year. Consequently, data from these schedules used for 
this report represented sole proprietorships in operation 
during the current year. 

Adjusted gross income 

Adjusted gross income used in the sole proprietorship 
statistics and abstracted from page 1 of the individual 
income tax return. Form 1040, represented gross income 
of the sole proprietor from all sources subject to income 
tax mitms (1) ordinary and necessary expenses of oper- 
ating a trade or business, (2) expense deductions attribu- 

131 



132 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



table to rents and royalties, (3) expenses of outside 
salesmen attributable to earning salary or other com- 
pensation, (4) expenses of travel, meals, and lodging 
while away from home overnight paid by an employee 
with respect to services rendered, (5) transportation 
cost related to the performance of services as an em- 
ployee, (6) expenses for education required to maintain 
salary, status, or present employment, (7) expenses paid 
or incurred in connection with service as an employee 
under a reimbursed or other expense allowance arrange- 
ment with the employer, (8) exclusion of allowable sick 
pay if the sick pay was included in gross salary, (9) de- 
preciation and depletion allowed life tenants and income 
beneficiaries of property held in trust, (10) deductible 
losses from sales of capital assets, and other property, 

(11) deduction equal to 50 percent of the excess of net 
long-term capital gain over net short-term capital loss, 

(12) net operating loss deduction, (13) contributions to a 
retirement fund by the self-employed, (14) reasonable 
expenses incurred in moving from old residence to new 
residence at new place of employment, and (15) any other 
deductions or exclusions from gross income. A deficit 
in adjusted gross income occurred when the above deduc- 
tions exceeded the gross income. 

In several sole proprietorship tables, adjusted gross 
income was the basis for a size classification of taxable 
returns filed by sole proprietors. 

Advertising 

This deduction for promotional activities, directed 
toward the sale of goods and services in the course of 
the business activity, was separately identified only on 
the corporation income tax form. Advertising cost for 
corporations consisted of the reported business deduction 
and any identifiable amount of advertising reported as a 
cost of sales or of operations. 

Amortization 

Amortization was the sum of (1) deductions taken in 
lieu of depreciation for emergency facilities, so certified 
for the national defense by the Federal Government on or 
before December 31, 1959 (section 168 of the 1954 Code), 
and (2) amounts of deferred expenses written off in the 
current income tax year for research and experimental 
expenditures (section 174), exploration and development 
expenditures (sections 615 and 616), trademark and trade 
name expenditures (section 177), and organizational ex- 
penditures of corporations (section 248). Amounts in the 
statistics included amortization reported as a manu- 
facturing or operating cost. 

Bad debts 

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



Business receipts 

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



Business receipts included rents reported as a principal 
business income by real estate operators and by certain 
types of manufacturing, public utility, and service busi- 
nesses. The latter included manufacturers who frequently 
rented rather than sold products such as tabulating or 
electronic equipment; lessors of public utility facilities 
such as docks, warehouses, and pipelines; and companies 
engaged in rental services, such as for the rental of 
automobiles or clothing. 

Some businesses treated excise and related taxes which 
were included in the sales price of their products as part 
of their gross receipts from sales; others reported their 
receipts after adjustm2nt for these taxes. When treated 
as receipts, excise and related taxes were deducted on 
the tax return as part of the cost of goods sold or were 
included in the separately itemized deduction for taxes 
paid. 

In 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 
institutions, is shown separately in the statistics and is 
therefore excluded from business receipts.) Premium 
income of most insurance companies was also included. 
However, certain mutual insurance companies with total 
receipts of less than $500,000 were not required to re- 
port premium income. Therefore, business receipts for 
insurance carriers may be slightly understated. Also, 
in general throughout the finance division, operating in- 
come from investments (other than rent or cooperative 
apartment assessments reported by real estate opera- 
tors), when identified in schedules attached to the return, 
was allocated to one of the specific types of investment 
income for which statistics are shown separately. 

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

Capital gain (or loss) 

Capital gains (or losses) were includible in the income 
of a corporation, but were excluded from the income, as 
such, of a sole proprietorship or partnership. On the in- 
dividual income tax return, Form 1040, a sole proprietor 
or partner should have reported capital gains, even though 
they arose from business assets, as a portion of his 
"other income." 

Usually a capital gain or loss arose from the sale or 
exchange of capital assets, as defined by law. However, 
under certain circumstances, net gains from other than 
capital assets (business assets), often referred to as 
"1231" gains, may also have been recognized as capital 



I 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



133 



gains. Capital assets consisted of all projjerty held, with 
the following exceptions: (1) property used in trade or 
business (inventories, depreciable assets, and receiv- 
ables), (2) certain U. S. Government obligations, and 
(3) copyrights and creative works. 

Capital gains and losses were short-term (if the asset 
was held for six months or less) or long-term (if the 
asset was held for more than six months). For tax pur- 
poses, corporations were required to reduce net short- 
term gains by net long-term losses, and net long-term 
gains by net short-term losses. The two resulting gains 
were tabulated. 

Capital stock 

This balance sheet item, available for all active cor- 
porations in this report, represented amounts of out- 
standing shares of ownership. 



Casualty losses 

A casualty loss, shown separately in this report for 
sole proprietorships and partnerships, was a deduction 
taken for losses due to a sudden, unusual, or unex- 
pected cause. The amount of loss deductible was limited 
to the difference between the value of the property im- 
mediately prior to the casualty and the value of the 
property immediately after the casualty, with the dif- 
ference reduced by any insurance coverage. 

Commissions 

This deduction was shown separately only for sole 
proprietorships in this report, and included payments 
to salesmen in lieu of salaries and wages; and to 
brokers and agents for services connected with real 
estate, insurance, securities, and other financial trans- 
actions. 

Compensation of officers 

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

Contributions or gifts 

Contributions or gifts to charitable, religious, educa- 
tional, and similar organizations were deductible with 
certain legal limitations, in the computation of (1) net 
income of corporations and (2) adjusted gross income of 
individuals. Sole proprietorships and partnerships were 
not allowed this deduction in the computation of business 
net profit, but it could be claimed by the owner or part- 
ner on his individual income tax return. 

Cost of goods sold 

This deduction for sole proprietorships and partner- 
ships reflected operations involving merchandise as an 



income-producing factor. For nonfarm businesses, it 
represented the sum of opening inventory, merchandise 
purchased, labor, and material and supply costs, less 
closing inventory. In preparing these data from returns 
for this report, identifiable amounts of such items as 
taxes paid, depreciation, depletion, amortization, adver- 
tising, and contributions under pension plans were ex- 
cluded from cost of goods sold and transferred to their 
respective deduction categories. 

For sole proprietors and partnerships engaged in 
farming, the cost of goods sold components required 
special editing since they were obtained in most cases 
from Schedule F which did not contain a cost of goods 
sold schedule as such. A further complication arose out 
of format differences in the schedules to accommodate 
reporting under differing accounting methods. For ex- 
ample, inventory information was required of farmers 
using the accrual method, but not of those using the cash 
method (who constituted 97 percent of the farmers filing 
returns). Merchandise purchased for accrual method 
farmers represented purchases made (but not necessarily 
paid for) in the time period covered by the statistics, 
whereas for cash method farmers, it could have repre- 
sented purchases made (and paid for) in earlier time 
periods. 

Statistical adjustments to cost of goods sold made for 
some businesses in the finance, insurance, and real estate 
industries are explained in Business receipts. 

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

Cost of labor 

The cost of labor, tabulated for sole proprietorships 
and partnerships, was a component of cost of goods sold. 
For sole proprietorships in nonfarm industries it repre- 
sented the amount reported on line 4, page 1 of Schedule 
C, Form 1040. For sole proprietors and partnerships 
engaged in farming who used Schedule F, which did not 
contain a cost of goods sold schedule as such, it repre- 
sented the amount reported on page 1, part III for the 
item, "labor hired." For nonfarm partnerships, it was 
the amount reported in Schedule A, line 3 on page 2 of 
Form 1065. On 1964 partnerships returns, cost of labor 
was identified separately for the first time. On returns 
for previous years, it appeared as "cost of labor, sup- 
plies, etc." 

Cost of sales and operations 

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

Operating expenses which were part of the cost of 
goods sold typically included excise and related taxes 
only if the corporation treated these taxes as part of 
the sales price of their product (see Business receipts). 
When these taxes were identified in cost of goods sold 
schedules, they were added to the statistics shown for 
the separate deduction for taxes paid. Similarly, oper- 
ating expenses for depreciation, depletion, amortiza- 
tion, rent of buildings or real estate, advertising, con- 
tributions to pension plans, and contributions to other 



134 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



employee benefit plans were transferred to their re- 
spective deduction categories when identified in cost of 
sales and operations schedules. 

Because the income or loss from sales of securities 
or real estate by certainfinancialinsititutions 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). 



Depletable assets 

Depletable assets and accumulated depletion, reported 
on the balance sheet, are presented in this report for 
corporations only. In general, depletable assets repre- 
sented 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 de- 
pletion represented the cumulative adjustment to these 
assets shown on the books of account. In some instances, 
depletable assets may have been reported as land, or as 
other investments, and could not be identified for this 
report. 

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

Depletion 

A deduction for depletion is presented in this report for 
sole proprietorships, partnerships, and corporations. 
This allowance for 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 depletable property meant 
the gross income from mining, defined to include not only 
the extractive process, but also certain treatment proc- 
esses. 

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 propierty, computed without the depletion deduction. 
The percentage depletion rates for each type of deposit 
were listed in Code section 613 and ranged from 5 to 
27 1/2 percent. 

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



Depreciable assets 

Depreciable assets and accumulated depreciation, re- 
ported on the balance sheet, are presented in this report 
for corporations only. Depreciable assets consisted of 
tangible property (such as buildings and equipment) which 
was used in the trade or business or held for the produc- 
tion of income and which had a useful life of one year or 
more. The statistics for depreciable assets exclude those 



intangible assets, patents, and copyrights for example, 
which were depreciable for tax purposes. The amounts 
shown as accumulated depreciation represent the portion 
of the assets that were written off in the current year 
as well as in prior years. 

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

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

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

Depreciation 

A deduction for depreciation is presented in this report 
for sole proprietorships, partnerships, and corporations. 
Depreciation deducted as a reasonable allowance for the 
exhaustion, wear and tear, and obsolescence of business 
property was allowable under Code section 167. A de- 
duction for depreciation was not allowable on inventories, 
or land apart from the physical improvements or 
developments added to it. 

The deduction could have been based on a number of 
methods including straight line, declining balance, or sum 
of the years-digits method of computation. Also, addi- 
tional first -year depreciation was included for sole pro- 
prietorships and corporations. 

The statistics included amounts claimed as amortiza- 
tion on station connections in the case of corporations 
in the communications industry, and as amortization of 
capitalized film production costs in the case of corpora- 
tions in the motion picture industry. 

Distributions to stockholders 

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

In those instances where a corporation reported one 
total for distributions to stockholders and did not identify 
this distribution as cash or stock, the total was treated 
as a distribution to stockholders in cash and property 
other than in the company's own stock. For Small Busi- 
ness 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 the current year. Conversely, the statistics do include 
amounts previously taxed to stockholders but retained in 
the corporation until actually distributed in the current 
year. 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



135 



Dividends received 

Dividends received were a component of corporate in- 
come, but not of partnership income (except nonqualify- 
ing dividends) or of sole proprietorship income. All 
dividends received by a sole proprietor and dividends 
which qualified for an exclusion or credit received by a 
partner were reported in the dividend schedule on his 
individual income tax return. 

In a corporate income statement, dividends received 
from domestic corporations were distinguished from 
those received from foreign corporations. While the full 
amount was reported in arriving at net income, most do- 
mestic as well as those foreign dividends deemed earned 
in the United States (by resident foreign corporations) 
were recognized in computing the special deduction from 
net income for intercorporate dividends received. Do- 
mestic dividends not qualifying for the deduction were 
treated as other receipts. 

The sources of dividends received by Small Business 
Corporations electing to be taxed through shareholders 
were not reported and all such dividends were treated 
as dividends from domestic corporations. 

Earned surplus and undivided profits 

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

Gross profit (gross loss) 

For sole proprietorships and partnerships, gross profit 
was business receipts less cost of goods sold. For cor- 
porations, gross profit was business receipts less cost 
of sales and operations. When the cost of goods sold (or 
cost of sales and operations) exceeded business receipts 
a gross loss resulted. 

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

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

Income subject to tax 

Income subject to tax was the amount upon which the 
corporation income tax was imposed. For many com- 
panies income subject to tax was less than net income. 
This occurred because in addition to the ordinary and 
necessary business deductions allowed in arriving at net 
income, certain other deductions were allowed in com- 
puting income subject to tax. 

Income tax 

Income tax of corporations was the gross amount of 
tax liability, based on the income subject to tax, before 
deducting foreign tax and investment credits. Income 
tax of sole proprietorships was based on the individual's 
taxable income and did not include the self-employment 
tax. Income tax after credits was the individual's tax 



liability reduced primarily by permissible amounts of 
credit for investment and from domestic corporations, 
retirement income, and partially tax-exempt interest. 

Industry classification 

The Standard Enterprise Classification (SEC), de- 
veloped in 1962 by the Office of Statistical Standards 
of the Bureau of the Budget, was used as the basis of the 
industrial classification in U. S. Business Tax Returns 
for 1963 and 1964. For 1957-62, the Standard Industrial 
Classification was used. 

The definitions in the Standard Classification were 
applied to the kind of business which accounted for the 
largest percentage of current-year receipts. The 261 
SEC groups were consolidated somewhat to (I) fit the 
amount of information on business activity furnished on 
tax returns and (2) avoid producing estimates highly 
unreliable because the number of sample returns on 
which they were based was insufficient. Also, in the cor- 
porate area, some departures were made for the finance 
industries in order to reflect particular provisions of the 
Internal Revenue Code. 

Usually, each return was assigned one four-digit in- 
dustry code. However, when a Form 1040 had more than 
one Schedule C (non-farm business) or Schedule F (farm), 
each schedule was treated as a separate sole proprie- 
torship to the extent that it could be identified as en- 
gaging in a business activity different from the others. 
As an illustration, two Schedules C with the same Form 
1040, one identified by the taxpayer as a beauty shop and 
the other a retail grocery store, would each be as- 
signed the appropriate Statistics of Income industry code 
and treated for statistical purposes as two sole pro- 
prietorships. In contrast, if both schedules were iden- 
tified by the taxpayer as having the same business 
activity, e.g., each a gas station, the two schedules 
would be combined and treated as one sole proprietorship. 

Insurance 

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

Intangible assets 

Intangible assets and accumulated amortization, re- 
ported on the balance sheet, are presented in this report 
for corporations only. Such assets were included in this 
item on the balance sheet if they were amortizable. 
Other intangible assets, not amortizable, were included 
with other assets. Intangible assets could be amortized 
for income tax purposes only if they had a definite life 
and value. Accumulated amortization represented the 
cumulative adjustment to intangible assets shown on the 
corpiorations' books of accounts. 

Interest income 

This item for partnerships included interest received 
by the business from all sources except: (a) interest 



136 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



wholly exempt from tax; (b) interest on tax -free covenant 
bonds; and (c) partially tax-exempt interest. For cor- 
porations see "other interest." 

This item for sole proprietors was not considered 
business income, and was therefore reported on Form 
1040, rather than on Schedule C. Interest received was 
the taxable portion of interest from bonds, debentures, 
notes, mortgages and personal loans, interest received 
or credited on bank deposits, savings accounts, and de- 
posits in organizations listed above, as well as partially 
tax-exempt interest and interest from tax-free covenant 
bonds received directly or through partnerships and 
fiduciaries. 

Interest paid 

Interest paid in connection with business indebtedness 
was deductible as an ordinary and necessary business 
expense. Included in the statistics was interest paid on 
deposits and withdrawable shares by banking and savings 
institutions. Also included were amounts paid by part- 
nerships to a partner, acting in other than his capacity 
as a partner, for the use of capital. 

Interest received on Government obligations 

Interest received on Government obligations was iden- 
tified separately only for corporations. Amounts paid by 
the United States or its instrumentalities on or after 
March 1, 1941, were wholly taxable. 

Interest on obligations of a State, Territory, United 
States possession, or their political subdivisions, or of 
the District of Columbia, and interest on United States 
obligations issued on or before September 1, 1917, was 
wholly tax-exempt. 

Any interest still received from United States savings 
bonds and Treasury bonds owned in excess of the prin- 
cipal amount of $5,000 and issued prior to March 1, 
1941, was included in interest on United States obliga- 
tions. However, such interest, when included in the net 
income of a Small Business Corporation reporting on 
Form 1120-S, lost its identity and was fully taxable to 
the shareholder. 

Amounts shown are less amortizable bond premium. 

Inventories 

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

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

Investment credit 

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



investment was allocated to the partners and share- 
holders, and the credit was claimed on their returns. 

The credit was allowable for the first year that quali- 
fying property was placed in service. "Qualifying prop- 
erty" was defined as tangible personal property, ele- 
vators and escalators constructed, reconstructed, or ac- 
quired new after June 30, 1963, and other real property 
(except a building and its structural parts) if used in pro- 
duction, extraction, manufacturing, or furnishing trans- 
portation, communication, gas, electric, water, or sew- 
age disposal services, or as a research or storage fa- 
cility for these activities. 

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

"Qualified investment" was a prescribed portion of the 
cost of qualifying property having a useful life of 4 years 
or more. In computing qualified investment, the full cost 
of new property and the first $50,000 of the cost of used 
property could be taken into account. Qualified invest- 
ment was computed as one-third of the cost for prop- 
erty with a life of 4 to 6 years, two-thirds of the cost 
for property with a life of 6 to 8 years, and the full 
amount of the cost of property with a life of 8 years or 
more. 

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

The amount of tentative credit that could actually be 
claimed as investment credit for the year was limited 
by tax liability. If the income tax liability was $25,000 
or less, investment credit could not be greater than in- 
come tax; if the tax liability exceeded $25,000, invest- 
ment credit was limited to $25,000 plus 25 percent of 
the excess. The income tax against which the credit 
could be used was first reduced by foreign tax credit 
and, for individuals, by the dividends received and 
retirement income credits. 

Investments in Government obligations 

This balance sheet item, shown in this report for cor- 
porations only, comprised bonds or other obligations of 
a State, or United States possession, including obliga- 
tions of political subdivisions and of the District of 
Columbia. United States obligations include those of 
instrumentalities of the Federal Government. 

Legal and professional fees 

This deduction was shown separately only for sole 
proprietorships in this report, and included fees paid to 
attorneys, accountants, and other professionals. Also 
included in this deduction were amounts paid for sub- 
scriptions to professional publications, membership fees 
or dues to professional organizations, and books and 
professional equipment with a useful life of less than 
1 year. 

Loans from stockholders 

This asset item on the balance sheet was shown in this 
report for corporations. Loans from stockholders were 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



137 



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



Loans to stockholders 

This liability item on the balance sheet was shown in 
this report for corporations. Loans to stockholders were 
regarded as long-term in duration and may have in- 
cluded loans to individuals and corporations as well as 
to other stockholders. Banking and savings institutions 
sometimes used this account on the return form to report 
loans to shareholder -depositors. 

Materials and supplies 

The amount of materials and supplies, a component of 
cost of goods sold, could be secured for nonfarm sole 
proprietorships from line 5, page 1 of Schedule C. For 
farm sole proprietorships and partnerships, it was the 
item "supplies purchased" reported in part III, page 1 
of Schedule F (for both cash and accrual methods of ac- 
counting). On the return Form 1065, for nonfarm part- 
nerhips, a line item was not provided in Schedule A for 
materials and supplies. Consequently, this amount was 
included in "other costs." 

Merchandise purchased 

Merchandise purchased, shown in this report for part- 
nerships (designated as "purchases") and sole proprie- 
torships, was a component of cost of goods sold. For 
nonfarm partnerships, these purchases were reported on 
line 2, Schedule A, of Form 1065. For nonfarm sole pro- 
prietorships, the source was line 3, page 1 of Schedule 
C, Form 1040. For farm sole proprietorships and part- 
nerships, the sources were column (d), part II, page 1, 
Schedule F, for farmers using the cash accounting method, 
and line 4, part VII, page 2, Schedule F, for farmers using 
the accrual accounting method. 

The merchandise purchased figures for farmers using 
the cash method of accounting are not strictly comparable 
with those for farmers using the accrual method. Under 
the cash method, the figures relate for the most part to 
sales during theperiodcoveredby the statistics; whereas, 
under the accrual method, they relate to purchases dur- 
ing that time. The exceptions for cash method cost fig- 
ures are instances where farmers had elected, as per- 
mitted under the law, to report the cost of chickens and 
certain young plants in the year they were acquired, 
rather than in the year sold. 

Mortgages, notes, and bonds payable 

Corporate 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 
maturing within the coming year were reportable to- 
gether with short-term obligations, as having maturity 
of less than one year. Reported amounts were used in 
these statistics. 

For 1964, an effort was made to identify deposits and 
withdrawable shares of banks and savings institutions 



which were reported in mortgages, notes, and bonds pay- 
able. When identified, these amounts were transferred 
to other current liabilities. For prior years, such ef- 
forts were limited to the largest corporations. 

Net farm profit(loss) 

These items received special statistical treatment in 
the case of partnerships. Partnerships engaged in farm- 
ing were instructed to report on line 9, page 1 of Form 
1065, net profit or loss from farming and to report on 
an accompanying Schedule F, Form 1040, the details of 
the receipts and expenses. For statistical purposes, the 
details, to the extent they were available, were recorded 
for tabulation in the farm industry section of the partner- 
ship tables, provided farming was the principal business 
activity. Otherwise, only the net was recorded and ap- 
pears in the tables as an element of total receipts, if it 
was positive, and an element of total deductions if it was 
negative. 

Net gain (or loss), noncapital assets 

This investment-type income for partnerships and 
corporations represented gains and losses from the sale 
or exchange of property not eligible for capital gains 
tax treatment. 

Net income (or deficit) 

For corporations, net income (or deficit) was the dif- 
ference between gross taxable receipts and the sum of 
cost of sales and operations and other business deductions. 
Gross taxable receipts were business receipts and in- 
vestment income. Investment income included dividends, 
interest, royalties, net capital gains, net gain from sales 
of noncapital assets, and other income. Contributions or 
gifts were allowed as a deduction, and the corporate de- 
preciation deduction included additional first-year de- 
preciation. 

The concept of net income for corporations is not 
strictly comparable with the concept of net profit for 
sole proprietorships or partnerships (see Net profit 
below). 

Net profit (or loss) 

For sole proprietorships, net profit (or loss) repre- 
sented the difference between business receipts and the 
sum of cost of goods sold and other business deductions. 
Unlike corporate net income, defined above, sole pro- 
prietorship net profit did not reflect investment income, 
and salaries to owners and contributions or gifts were 
not allowed as deductions from sole proprietorship 
business receipts. 

For partnerships, net profit (or loss) represented the 
difference between total receipts and the sum of cost of 
sales and operations and other business deductions. Total 
receipts included, inaddition to business receipts, invest- 
ment income attributable to the partnership. Unlike cor- 
porations, the deductions for partnerships excluded both 
contributions or gifts and additional first-year depre- 
ciation. 

In this report, the term "net profit" was used for both 
sole proprietorships and partnerships although it was not 



277-858 O - 67 - 10 



138 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



strictly comparable for the two forms of business organi- 
zation. Three differences were: (1) investment income 
was reflected in the partnership net profit but not in the 
sole proprietorship net profit, (2) salaries paid to the 
owner(s) were a business deduction for partnerships but 
not for sole proprietorships, and (3) additional first- 
year depreciation was a deduction in the computation of 
sole proprietorship net profit but not in the determina- 
tion of partnership net profit. 

Nonqualifying dividends received 

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

Notes and accounts receivable 

Notes and accounts receivable and the reserve for bad 
debts, reported on the balance sheet, are presented for 
corporations in this report. Gross amounts of current 
trade items constituted notes and accounts receivable, 
i.e., amounts receivable arising from sales or services 
to customers on credit during the ordinary course of 
trade or business which would normally be converted 
to cash within one year. Nontrade receivables were gen- 
erally included in other current assets. 

For 1964, an effort was made to identify loans on mort- 
gages of savings and loan associations which were re- 
ported in notes and accounts receivable. When identified, 
mortgage loans were transferred to other investments. 

Number of businesses 

Number of business organizations in this report repre- 
sented the number of businesses operated as sole pro- 
prietorships by individuals, the number of active part- 
nerships, and the number of active Small Business Cor- 
porations. For corporations the number of businesses 
represents the number ofactive corporation returns filed, 
including those Forms 1120-S filed for Small Business 
Corporations. This total slightly understates the total 
number of corporations to the extent that subsidiary cor- 
porations were included in a consolidated return filed by 
a parent corporation. 

Number of sole proprietorships was based on the num- 
ber of Schedules C and F filed with the income tax return. 
Form 1040, of the owner or sole proprietor. In a num- 
ber of instances, sole proprietors submitted (with their 
Form 1040) multiple schedules covering the activities of 
more than one business. If these businesses were in dif- 
ferent industry groups, each of these schedules was 
counted separately. Only in the relatively few instances 
where the attached schedules were for businesses in 
the identical industry group were they combined and 
counted as one. 

The few returns of unincorporated businesses for which 
an election was made to be taxed as corporations under 
Code section 1361 were excluded. 

CXher assets 

In general, corporate other assets comprised noncur- 
rent assets not allocable to a specific account in the re- 



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

Other costs 

The amount of other costs, shown in this report for 
partnerships and sole proprietorships, was a component 
of costs of goods sold. For nonfarm partnerships, these 
costs were reported on line 4, Schedule A of Form 1065. 
For nonfarm sole proprietorships, the amount was shown 
on line 6, page 1 of Schedule C, Form 1040. For sole 
proprietorships and partnerships engaged in farming, 
the amount was computed from Schedule F for both cash 
and accrual methods of accounting as follows: farm ex- 
penses (total, part III, page 1) less the sum of the 
items in part III on page l--labor hired, repairs and 
maintenance, interest, supplies purchased, taxes, in- 
surance, rent of farm or pasture, retirement plans, 
amortization, and depletion. 

Other current assets 

Corporate 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 corporation, marketable securities other than 
Government obligations. 

Other current liabilities 

Corporate other current liabilities included for the 
most part certain amounts due and payable within the 
coming year. This account comprised accrued expenses, 
as well as current payables not arising from the pur- 
chase of goods and services and not evidenced by bonds, 
notes, and mortgages. For 1964, deposits and withdraw- 
able shares of banking and savings institutions were 
transferred to other current liabilities when identified 
in other balance sheet liability accounts. 

Other deductions 

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

Other employee benefit plans 

Other employee benefit plans to which corporations 
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 in- 
clude any identifiable amounts reported as a cost of 
sales or operations. 

Excluded were deductions claimed for contributions to 
pension plans and certain other deferred compensation 
plans within the purview of Code section 404 (see Re- 
tirement plans). 



I 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



139 



Other income 

This investment type income item for partnerships 
included income not elsewhere reported on the income 
statement, such as income from annuities and insur- 
ance proceeds. It excluded items such as capital gains 
or losses and qualifying dividends, which are not con- 
sidered by law as income of the partnership. 

This item for sole proprietorships, which appears 
in tables 7-9, was a residual determined by subtracting 
from adjusted gross income the specific sources of in- 
come shown in the tables. In table 7, other income in- 
cluded the sum of dividends, interest, partnership income 
or loss, rent and royalties, taxable pensions and annui- 
ties, estate and trust income or loss, gain or loss from 
sale or exchange of property, as well as items not spe- 
cifically identified by the taxpayer. In tables 8 and 9, 
other income excluded dividends, interest, and partner- 
ship income, which were shown separately, but in addi- 
tion to the items mentioned above, included farm income 
of those individuals that owned a farm and at least one 
nonfarm business. 

Other interest 

Other interest consisted of amounts received by cor- 
porations on loans, notes, mortgages, bonds, bank de- 
posits, and corporate bonds less amortizable bond 
premium. 

Other investments 

These assets on the corporate balance sheet comprised, 
in general, long-term nongovernment investments and 
certain investments for which no distinction could be 
made as to their current or long-term nature. 

Other liabilities 

Corporate other liabilities were obligations not al- 
locable to a specific account in the return form balance 
sheet and were either noncurrent accounts, in general not 
due within 1 year, or accounts which could not be iden- 
tified as either current or long-term. 

Other receipts 

For corporations this item included amounts not else- 
where reported on the return, such as: profits from 
sales of commodities other than the principal com- 
modity in which the corporation dealt; income from 
minor operations; cash discounts; income from claims, 
license rights, and judgments; net amount earned under 
operating agreements; profit from commissaries; profit 
on prior years' collections (installment basis); profit 
on purchase of corporation's own bonds; recoveries of 
losses and bad debts previously claimed for tax pur- 
poses; refunds for cancellation of contracts; and income 
from sales of scrap, salvage, or waste. 

Paid-in or capital surplus 

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



Includible were amounts of surplus occasioned by 
donation, appreciation of assets, receipts from sale of 
capital stock in excess of stated value, stock redemp- 
tions or conversions, and similar transactions. 

Payments to partners 

Guaranteed payments which were made for services 
or for the use of capital where such payments were de- 
termined without regard to income of the partnership 
were allowed as a deduction in the computation of the 
partnership net profit (or loss). 

Purchases 

(See Merchandise purchased) 

Rent paid 

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

Rents received 

Rents received for the use or occupancy of property 
consisted of the gross amounts. Depreciation, repairs, 
interest, taxes, and other expenses, which were de- 
ductible from gross rents, were included in their re- 
spective deduction items. For those manufacturing, 
public utility, and service corporations which fre- 
quently leased, rather than sold, their products, the 
rental income so derived was included in business re- 
ceipts, as was the rental income of partnerships and 
sole proprietorships if it constituted the major portion 
of income. 

Repairs 

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



Retirement plans 

Contributions to pension, profit-sharing, stock bonus, 
annuity, or bond purchase plans, and to other deferred 
compensation plans for employees, were deductible, 
with limitations, under section 404 of the Internal Reve- 
nue Code. 

For corporations, the annual contribution to retirement 
plans was a deduction in the computation of corporate 
net income (or loss). 

Beginning as recently as 1963, allowance for deductions 
for contributions to employer retirement plans was ex- 
tended to unincorporated businesses. The contribution 
by a sole proprietorship or partnership to retirement 
plans for its employees was deducted in the computa- 
tion of net profit (or loss) of the business. A contribu- 



140 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



tion by a self-employed person- -sole proprietor or 
partner- -to a retirement plan for himself was deducted 
in the computation of adjusted gross income on the in- 
dividual income tax return filed by either the sole pro- 
prietor or partner. 

In order that self-employed individuals could be covered 
under qualified retirement plans, in the same manner as 
their employees, sole proprietors and partners were 
designated in the Code as employees of the business they 
conducted. For this purpose, two kinds of self-employed 
persons were distinguished: (1) "owner-employees" 
and (2) "employees." 

"Owner-employees" were sole proprietors of an unin- 
corporated trade or business, or partners who owned 
more than 10 percent of either the capital interest or 
the profit interest in the partnership. They were cov- 
ered only if they so desired, but in order for them to 
participate, the retirement plan also must have provided 
coverage for their employees with more than 3 years of 
service (excluding part-time and seasonal workers). 

"Employees" were self-employed individuals who 
owned 10 percent or less of the capital interest or the 
profit interest in a partnership and who were not sole 
proprietors. These partners automatically were eligible 
to participate in a retirement plan. 

An "owner-employee" might contribute annually to a 
retirement plan 10 percent of his earned income, or 
$2,500, whichever was the lesser. However, his deduc- 
tion for the computation of adjusted gross income was 
limited to 50 percent of the contribution but could not 
exceed $1,250. Partners designated by law as "employ- 
ees" were not bound by the $2,500 limit on contributions, 
but they were subject to the same limitation regarding 
the amount of the deduction. The Code also provided a 
carryforward feature for certain amounts of deductions 
which would have been in excess of the limitations. 

Royalties 

This item, shown separately for partnerships and 
corporations, is gross earnings from patents and copy- 
rights, and natural resources under lease, such as 
timber, minerals and oil. Expenses related to this in- 
come, such as depletion or taxes, were not deducted 
directly from the income but were reported among the 
specific deductions from total receipts. Excluded this 
year were certain iron ore royalties given capital gains 
treatment in the Revenue Act of 1964 (see "Changes 
in Law"), 

Salaries and wages paid to employees 

This deduction item, tabulated for sole proprietorships 
and partnerships, excluded employee wages considered 
as the cost of labor element in cost of goods sold. The 
amount usually represented salaries and wages paid to 
employees performing more general functions which were 
less directly connected with the trade, service, or the 
fabrication of the product. Salaries to partners and to 
the taxpayer if a sole proprietor were not included in 
the amount. 

For corporations, salaries and wages paid to employ- 
ees not reported as cost of sales and operations and not 
reported as a part of another deduction item were in- 
cluded in other deductions. 



Small Business Corporations 

Small Business Corporation returns. Form 1120-S, 
were information returns of income filed by corpora- 
tions electing to be taxed through shareholders under 
section 1372, added to the Internal Revenue 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 
ten shareholders, each of whom was an individual (or an 
estate) and no one of whom was a nonresident alien. 
The corporation could have only one class of stock and 
could not be a member of an affiliated group eligible to 
file a consolidated return. Also, it could not receive 
more than 20 percent of its gross receipts from per- 
sonal holding company income (rents, royalties, interest, 
annuities, and gains from sales or exchanges of stock 
and securities), and could not receive more than 80 
percent of its gross receipts from sources outside the 
United States. 

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

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

Sole proprietor 

Throughout this report the term "sole proprietor" 
refers to the owner of a sole proprietorship. The num- 
ber of sole proprietors was determined by the number 
of individual income tax returns. Form 1040, filed by 
such owners. 

Surplus reserves 

Surplus reserves were those retained earnings set 
aside for specific purposes and not available for dis- 
tribution 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 unrealized 
profits or unearned income, which were included in other 
liabilities or other current liabilities. 



Taxable and nontaxable returns 

These classifications, used in the sole proprietorship 
statistics, were based on the amount of income tax. Al- 
though a self-employment tax also may have been re- 



BUSINESS RETURNS/1964 • EXPLANATION OF TERMS 



141 



ported on the individual income tax return of the sole 
proprietor, it was disregarded for the purpose of these 
classifications. 

Taxable returns had an income tax, after subtracting 
allowable tax credits, which was greater than zero. 

Nontaxable returns had no income tax remaining after 
tax credits (even though they may have had an income 
tax before the subtraction of the credits). 

Taxable income 

Taxable income was adjusted gross income minus 
deductions and personal exemptions, and is shown only 
in table 7 of this report. It was the base to which the 
individual income tax rates were applied. The amount 
shown in this report is only the positive amount upon 
which the income tax before credits was computed. 
The dividends received, retirement income, investment 
tax, and foreign tax credits offset the tax of those non- 
taxable returns with taxable income. 

Taxes paid 

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 accured during 
the year; social security and payroll taxes; unemploy- 
ment insurance taxes; import and tariff duties; and busi- 
ness, license, and privilege taxes. Income and profits 
taxes paid to foreign countries or United States posses- 
sions were also deductible unless claimed as a credit 
against income tax. Not deductible were such taxes as 
Federal income and excess profits taxes, gift taxes, 
taxes assessed against local benefits, and Federal 
taxes paid on interest from tax-free covenant bonds. 

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

Total assets and liabilities 

Total assets and total liabilities were those reported 
in the end-of-year balance sheet in the corporations' 
and partnerships' books of account. Total assets were 
net after reduction by accumulated depreciation, amorti- 



zation, and depletion, and by the reserve for bad debts. 
When these reserves were reported as liabilities, they 
were treated as reductions from the asset accounts to 
which they related and the totals of assets and liabilities 
were adjusted accordingly. 

Asset and liability estimates for the few returns of 
corporations that failed to provide balance sheet in- 
formation were based on schedules in the tax return 
other than the balance sheet, for example, the schedules 
for depreciation, bad debts, and cost of goods sold; 
from reference books; and, from relationships between 
income statement and balance sheet items on similar 
returns which had both statements and which were clas- 
sified in the same industrial group. Asset and liability 
estimates were not made for partnership returns with- 
out balance sheets. 

Total deductions 

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

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

Total receipts 

For partnerships, total receipts represented the sum 
of business receipts and investment income such as in- 
terest, rents, royalties, nonqualifying dividends, net 
gain from sale or exchange of noncapital assets, income 
from farms and other partnerships, and other income. 
For purposes of this report, total receipts did not reflect 
net losses from the foregoing sources. 

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

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

Wages and salaries 

This represents income of sole proprietors from 
sources outside of their sole proprietorship businesses 
and appears in tables 7-9. 



Section 9 

Sample Designs and 
Data Limitations 

TABLE CONTENTS 

NUMBER OF RETURNS IN POPULATION AND IN SAMPLE, AND PRESCRIBED 

AND ACHIEVED SAMPLING RATES 
P. Sole proprietorships, by sample stratum, 144 
G. Partnerships, by sample stratum. 144 
R. Corporations, by sample stratum, 144 

RELATIVE SAMPLING VARIABILITY OF SELECTED ESTIMATES, AT THE ONE 

STANDARD DEVIATION LEVEL 
S. Sole proprietorships, by selected industries, 145 
T. Partnerships, by selected industries, 147 

DESCRIPTION OF THE SAMPLES 

The data presented in this report for 1964 are based 
on stratified samples, selected before audit, of the fol- 
lowing types of returns filed in 1965: (1) Individual In- 
come Tax Returns, Form 1040 (to provide the data for 
sole proprietorships); (2) Partnership Returns of In- 
come, Form 1065; and (3) Corporation Income Tax 
Returns, Form 1120 series. 

Sample Selection 

In the stratified sample design the population of returns 
was first classified into strata. Sample returns were then 
selected at random from each stratum at the prescribed 
rate for the stratum. 

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

For each of these sample strata, the number of re- 
turns in the population, the number of returns in the 
sample, and the prescribed and achieved sampling rates 
are given in tables P, Q, and R, Differences between 
prescribed and achieved sampling rates occurred mainly 
because some returns were unavailable even after 
foUowup. 

The statistics in the basic tables of this report include 
only active returns. An active partnership or corporation, 
for Statistics of Income, has at least one income or de- 
duction item reported on the return form. The returns 
of inactive partnerships and corporations were included, 
however, in the count of the total number of returns and 
the number of returns in the sample as given in tables 
Q and R. Also excluded from the tables of this report, 
and not counted in the totals shown in tables P, Q, and 
R, were tentative returns, amended returns not associ- 
ated with the original return, returns in the Form 990 
series of exempt organizations, returns of partnerships 
and sole proprietorships electing to be taxed as corpora - 

143 



144 



BUSINESS RETURNS/1964 • SAMPLES AND LIMITATIONS 



Table P.— SOLE PROPRIETORSHIPS: NUMBER OF FORM lOAO RETURNS IN 
POPULATION, NUMBER OF RETURNS IN SAMPLE, AND THE PRESCRIBED AND 
ACHIEVED SAMPLING RATES, BY SAMPLE STRATUM, 1964 





Total 






Sample stratum 

(Size of adjusted gross 

income) 


Number in— 


Sampling rate 




Population 


Sajnple 


Pre- 
scribed 


Achieved 


Sample 


Population^ 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




48,019,654 

9,850,257 

7,847,514 

1,727,220 

258,499 

17,024 

37,732,047 

30,444,292 

7,184,498 

83,659 

19,598 

437,350 

437,185 
165 


437,968 

191,528 

77,847 
33,964 
62,693 
17,024 

242,553 

60,924 

141,858 

20,173 

19, 598 

3,887 

3,722 
165 


.0100 

.0200 

.2500 

1.0000 

.0020 

.0200 

.2500 

1.0000 

.0100 
1.0000 


.0099 

.Ca97 

.2427 

1.0000 

.0020 

.0197 

.2410 

1.0000 

.0085 


193,853 
190,540 

77,466 
33,793 
62,363 
16,918 

2,308 

534 
809 
488 

477 

1,005 

930 
75 


10,221,211 


Business returns, total 

Under $10,000 


9,801,575 
7,809,347 


$10,000 under $30,000 

$30,000 under $100,000.... 


1,713,374 

256,936 

16,913 


nonbusiness returns, total.. 
Under $10,000 


310,323 
266,845 


$10,000 under $50,000 

$50,000 under $100,000.... 


40,976 

2,025 

477 


Prior year delinquent 
returns, total 

Urder $50, 000 


109,313 
109,238 




75 







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

^Estiinated by multiplying the number of businesses in the sample, column 5, by the 
national weight obtained by dividing the total number of returns in the population, 
column 1, by the number of returns in the sample, column 2. 

tions, and returns of fiduciaries reporting business data 
on Form 1041. 

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

Sole proprietorships .- -The sample of 193,853 Forms 
1040 with Schedules C or F or the taxpayer's equivalent 
schedule was selected from an estimated population of 
10,221,211 individual returns with business income. 
This business sample is a subclass of the sample of 
437,968 Form 1040 returns, other than 1040A, selected 
for Statistics of Income. 

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

Following the selection of the sample, there was, in 
some cases, reclassification of sample returns between 
the business and nonbusiness categories. For example, 
as shown in table P, 77,847 returns were selected for 
the sample (column 2) from the 7,847,514 population 
of returns (column 1) originally classified for revenue 
processing as business returns with adjusted gross in- 
come of less than $10,000. For Statistics of Income 
purposes, 381 returns were reclassified as nonbusiness, 
leaving 77,466 returns (column 5) in the business category. 

Not all returns with business income were included in 
the basic tables. Adjustments were made principally to 
exclude (I) Schedules C or F filed by partners for the 
sole purpose of reporting self-employment income, and 
(2) Schedules C or F in which Statistics of Income indus- 
trial activity definitions were not met. These adjustments 
reduced to 9,192,746 the number of sole proprietorships 
shown in this publication. 

A description of the sample of individual income tax 
returns on which the data for sole proprietorships are 
based is included in the report: Statistics of Income- - 
1964, Individual Income Tax Returns. 

Partnerships. --The sample of 64,041 Forms 1065 was 
selected from a population of 937,236 partnership re- 



turns. These figures reflect an adjustment to exclude 
duplicate returns sometimes submitted by more than 
one partner. The exclusion of inactive returns, which 
consisted of those with no income or deduction items, re- 
duced the estimated number of active partnerships shown 
in the basic tables to 922,160. 

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

Table Q. —PARTNERSHIPS : NUMBER OF FORMS 1065 IN POPULATION, NUMBER OF 
RETURNS IN SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING RATES, 
BY SAMPLE STRATUM, 1964 



Sample stratum 


Number of returns in^ — 


Sampling rate 


(Size of business receipts) 


Population 


Sample 


Prescribed 


Achieved 




(1) 


(2) 


(3) 


(4) 


Form 1065, total 

Business receipts, or total income: 

Under $200, 000 

$200,000 under $500,000 

$500,000 under $5,000,000 

$5, 000, 000 or mare 


937,236 

875,030 

42,364 

19,209 

633 


64,041 

35,647 

8,552 

19,209 

633 


.0400 

.2000 

1.0000 

1.0000 


.0407 

.2019 

1.0000 

1.0000 







^Adjusted to exclude duplicate returns and includes inactive partnership returns. 

Corporations . --The sample of 160,436 returns in the 
Form 1120 series was selected from a population of 
1,437,298 corporation income tax returns. An adjustment 
to exclude inactive corporations reduced the total number 
of corporations in the basic tables to 1,373,517 active 
corporations. 

Corporation returns with total assets of $5,000,000 or 
more, or net income or deficit of $1,000,000 or more 
were sampled at a one-to-one rate. Also sampled at this 
rate were Forms 1120-S with total assets of $1,000,000 
or more, and the special types of returns described in 
footnote 4 of table R. The rates at which other returns 
were selected are shown in that table, together with the 
number of returns in the population and in the sample. 

Table R . —CORPORATIONS : NUMBER OF FORMS 1120, 1120-F (RESIDENT ONLY), 
1120-L, 1120-M, AND 1120-S IN POPULATION, NUMBER OF RETURNS IN 
SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE 
STRATUM, 1964 



Sample stratum 
(Size of total assets) 



Corporation returns, total. 



Forms 1120, 
total 



1120-F, 1120-L, 1120-M, 



Assets aero or not reported... 

Under $100,000 

$100, 000 under $1, 000, 000 

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

Regular^ 

Early fiscal^ 

$5,000,000 under $10, 000, 000* . 
$10,000,000 or more' 



Form 1120-B, total 

Under $1,000,000; zero; or not 

reported 

$1,000,000 or more 



Number of returns in^ 



Population 



(1) 



90,466 
690, 837 
393,842 

46,800 
5,531 
30,291 
14,239 

160,242 

158,646 
1,596 



Sample 



(2) 



8,481 
34,256 
39, 533 

22,753 
1,545 
30,291 
14,239 

9,333 

7,742 
1,596 



Sampling rate 



(3) 



0.1000 
0.0500 
0.1000 

0.5000 
0.2500 
1.0000 
1.0000 



0.0500 
1.0000 



(4) 



0.0937 
0.0496 
0.M91 

0.4862 
0.2793 

1.0000 
1.0000 



0.0488 
1.0000 



^Includes returns of inactive corporations. 

^Returns sampled at the achieved rate of 0.4862 from returns filed in 1965. 

^Returns sampled at the achieved rate of 0.2793 from returns filed in the period 
July - December 1964. 

*Special types of returns with assets under $5,000,000 are also included in this 
stratum. These are consolidated returns, returns with personal holding company 
schedules, life (1120-L) and mutual (1120-M) insurance company returns, resident 
foreign corporations returns, returns with overpayment of tax, and returns filed under 
Section 1361, with assets under $10,000,000. 

'All returns, including the special types referred to in footnote 4, with net income 
or deficit of $1,000,000 or more, regardless of the size of their assets, are included 
in this stratum. 



BUSINESS RETURNS/1964 . SAMPLES AND LIMITATIONS 



145 



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



Industrial group 



Bu.-^;IrR' 




Busim-sr. 


■■■..■OlptE 


S'-l profit 1 


Net lo.-J.s 




ReldiiVL- 




Relative 




Relative 




Relative 


Number 


sajnpliiy: 




sampling 




sampling 




.^:ampling 


variabi 1 i ty 


f Thou land 


rarlabilily 


^thou««id 


variability 


(TItouatnd 


variability 




(r„,„-i) 


dotlsrt) 


fr«rc«ntj 


d»n«raj 


fPvrcontJ 


dollar a) 


(FateanI) 


(1) 


(2) 


(J) 


(4) 


(5) 


(6) 


(7) 


(8) 


9,192,746 


0.15 


188,737,610 


0.77 


29,599,655 


0.36 


4,043,818 


2.09 


3,288,873 


0.47 


29,532,123 


1.19 


5,154,409 


0.38 


2,155,512 


2.63 


3,129,990 


0.49 


27,745,795 


1.21 


4,734,845 


0.91 


2,094,801 


2.69 


1,154,913 


0.86 


9,468,735 


1.60 


2,263,324 


1.39 


409,928 


4.08 


147,857 


2.61 


1,693,796 


4.33 


331,446 


3.91 


135,909 


15.43 


1,587,786 


0.74 


15,688,653 


1.86 


1,980,054 


1.37 


1,317,530 


3.65 


239,434 


1.73 


889,611 


6.50 


160,021 


5.03 


231,434 


5.48 


118,156 


1.23 


1,512,046 


6.43 


344,740 


4.00 


50,945 


11.12 


11,462 


7.90 


324,128 


8.82 


115,930 


7.94 


(M 


(') 


106,694 


1.14 


1,137,920 


7.83 


228,760 


4.49 


48,958 


11.38 


10,464 


9.29 


68,037 


19.50 


18,080 


16.07 


3,906 


29.29 


30,263 


6.00 


186,248 


10.93 


56,744 


8.72 


5,860 


16.97 


32,147 


4.82 


985, 308 


10.29 


138,289 


20.90 


185,394 


24,03 


23,678 


5.41 


758,179 


12.77 


107,379 


26.58 


176,504 


25.25 


8,469 


10.26 


227,129 


13.25 


30,910 


U.58 


8,690 


34.47 


695,333 


1.08 


17,100,609 


2.31 


2,489,348 


1.45 


154, 563 


11.40 


119,750 


0.80 


7,U5,221 


4.01 


630,207 


3.06 


80, 597 


16.96 


558, CK7 


1.20 


9,653,573 


2.77 


1,814,042 


1.68 


62,212 


13.42 


62,192 


3.96 


2,062,185 


6.11 


269,851 


4.65 


9,477 


18.99 


41,970 


4.86 


1,217,307 


8.43 


173,547 


5.81 


(M 


445,013 


1.32 


6,271,894 


3.39 


1,351,002 


1.92 


42,375 


16.98 


8,872 


11.58 


102,192 


19.53 


19,642 


14.89 


1,428 


30.71 


17, 536 


7.33 


301,810 


18.55 


45,099 


9.57 


(M 


(') 


185,311 


2.22 


6,708,523 


3.99 


766,144 


2.64 


79,799 


11.29 


16,804 


7.27 


1,433,788 


12.93 


62,747 


8.28 


7,461 


29.63 


1,835 


22.07 


77, 569 


32.63 


8,076 


23.66 


(M 


'?' 


6,435 


11.25 


430,324 


12.55 


43,215 


11.45 


(') 


(M 


50,940 


4.49 


1,434,040 


8.59 


131,U9 


6.02 


24,015 


20.05 


7,697 


10.60 


211,725 


15.87 


32,320 


14.20 


(M 


(M 


30,151 


5.31 


689,061 


3.21 


120,543 


6.61 


8,231 


16.36 


2,655 


24.44 


37,996 


28.61 


13,372 


21.57 


(M 


(M 


1,889 


22.08 


74,232 


30.90 


6,669 


25.50 


341 


7.06 


6,633 


11.34 


277,291 


16.59 


29,437 


13.85 


5,118 


31.32 


1,917 


20.50 


84,636 


17.63 


U,409 


17.59 


(') 


(M 


9,066 


9.28 


461,156 


11.56 


62,284 


9.35 


(') 


(') 


19,680 


6.45 


689,989 


7.98 


129,001 


6.79 


4,749 


23.09 


3,207 


15.75 


109,086 


22.82 


17,045 


19.65 


(M 


<;' 


2,458 


18.67 


104,398 


23.54 


8,338 


22.36 


(M 


(') 


20,895 


7.14 


492,443 


12.23 


80,473 


8.66 


5,437 


22.86 


3,049 


17.19 


50,784 


33.77 


7,066 


27.39 


(M 


(M 


291, 888 


1.57 


4,860,538 


3.65 


844,667 


2.47 


113,557 


8.79 


273,710 


1.97 


4,568,919 


4.03 


776,935 


2.55 


108,976 


9.06 


202,101 


1.70 


3,754,278 


4.62 


599,045 


2.94 


84,632 


9.71 


71,609 


3.80 


8U,641 


7.61 


177,890 


5.11 


24,144 


22.56 


18,178 


7.87 


291,619 


11.35 


67,732 


9.69 


4,581 


31.76 


1,863,551 


n.a. 


93,454,166 


n.a. 


6,937,648 


n.a. 


644,010 


n.a. 


295,903 


1.41 


19,003,445 


5.00 


1,577,255 


1.95 


99,415 


11.19 


12,317 


9.10 


695,530 


11.83 


65,316 


9.21 


(1) 


<t' 


6,680 


11.08 


249,613 


19.94 


30,948 


13.88 


(M 


<i' 


12,696 


8.78 


546,244 


18.98 


75,583 


9.19 


CM 


(') 


43,898 


4.71 


4,516,843 


8.35 


219,554 


5.64 


14,839 


20.97 


19,131 


7.15 


4,546,618 


17.55 


77,977 


8.97 


9,213 


24.90 


6,110 


11.30 


304,786 


21.97 


33,845 


12.23 


(1) 


(M 


6,033 


11.59 


337, 507 


17.50 


44,981 


11.61 


(M 


(M 


22,338 


5.99 


1,079,463 


3.37 


145,929 


6.77 


10,237 


22.02 


3,009 


15.79 


599,995 


13.79 


30,452 


13.96 


'•Xl 


O 


8,856 


9.80 


468,112 


16.23 


47,087 


10.42 


(M 


(M 


106,822 


0.39 


4,824,170 


5.51 


548,226 


3.28 


30,360 


16.93 


48,018 


4.27 


334, 559 


8.03 


256,357 


4.74 


10,473 


19.64 


1,529,155 


0.70 


71,972,240 


1.27 


5,191,828 


1.01 


526,733 


3.55 


59,445 


4.12 


3,826,799 


5.79 


269, 583 


4.71 


33,525 


17.62 


26,153 


5.79 


1,496,106 


7.96 


119, 3U 


6.81 


15,215 


25.03 


23,212 


6.76 


1,123,379 


7.91 


104,314 


7.54 


9,676 


23.51 


10,075 


11.25 


1,207,314 


13.64 


45,956 


12.67 


(') 


(') 


154,352 


2.64 


3,164,367 


4.48 


313,996 


3.99 


48,531 


16.29 


280,836 


1.36 


16,714,668 


2.97 


905,782 


2.40 


62,466 


8.80 


229, 778 


1.54 


15,179,334 


3.20 


750,860 


2.64 


51,349 


9.86 


14,343 


8.57 


484, 879 


9.99 


55,524 


10.22 


(M 


(") 


36,715 


5.04 


1,050,455 


3.50 


99,398 


7.15 


8,056 


21.32 


275,276 


1.96 


20,996,268 


2.95 


990,778 


2.50 


112,409 


8.97 


44,509 


4.45 


6,110,381 


6.80 


202,246 


5.31 


36, 513 


18.86 


205,150 


1.56 


13,188,272 


2.97 


669,663 


2.85 


55,897 


8.25 


25,617 


5.77 


1,697,615 


8.31 


118,869 


7.40 


19,999 


19.37 


58,713 


3.95 


2,711,065 


4.67 


260,373 


4.67 


26,528 


15.13 


83,460 


3.53 


3,767,909 


4.77 


370,990 


4.23 


37,546 


13.37 


302, 087 


1.50 


9,333,218 


2.77 


887,760 


2.51 


107,189 


6.52 


31,132 


4.84 


2,630,351 


5.07 


231,246 


4.90 


13,278 


24.46 


24,668 


6.08 


1,981,688 


7.42 


135,063 


6.48 


7,0m 


25.23 


21,799 


7.65 


553,284 


8.80 


96,306 


3.09 


(') 


15,064 


8.U 


483,110 


12.33 


49,900 


10.71 


6,101 


24.78 


18,139 


6.95 


815,131 


9.58 


80,448 


8.43 


4,957 


26.64 


30,959 


5.45 


410,328 


9.80 


53,222 


9.19 


11,298 




26,336 


6.46 


446,065 


9.90 


58,844 


3.33 


(M 


(') 


18,896 


7.32 


513,085 


9.81 


59,753 


9.85 


5,872 


21.81 


109,601 


1.09 


3, 370, 883 


5.23 


321,213 


4.17 


34,933 


11.09 


17,342 


8.77 


254,021 


12.75 


36,066 


11.05 


6,019 


27.14 


33,438 


4.90 


2,478,431 


7.72 


168, 565 


5.36 


17,862 


15.76 



All industrial groups 

Agriculture, forestry, and fisheries 

Farms 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Farms, not elsewhere classified 

Agricultural services and hunting and trapping 

Offices of veterinarians and animal hospitals 

Agricultural services and hunting and trapping, not elsewhere classified 

Forestry and forestry services 

Fisheries 

Mining 

Ci-ude petroleum, natural gas, and natural gas liquids and services 

Other mining 

Contract construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Electrical work 

Special trade contractors, not elsewhere classified 

Special trade contractors not allocable 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Textile mill products 

Apparel and other fabricated textile products 

Lumber and wood products, except furmture 

Pumi lure and fixtures 

Printing, publishing, and allied industries 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

EVimery metal industries 

Fabricated metal products, except machinery- and transportation equipment 

Machinery, except electric 

Electrical machinery, equipment, and supplies 

Tiansportation equipment 

Manufactxiring industries, not elsewhere classified 

Manufacturing not allocable 

Transportation, communication, electric, gas, and sanitar;. services 

Transportation 

Motor freight transportation and warehousing, terminals, and related services. 

Other transportation 

Cojanunication, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Ifotor vehicles and automotive equipaent 

Drugs, chemicals, and paints '. 

Dry goods and apparel 

Groceries and related products 

Farm products— raw materials 

Electrical goods 

Hardware, and plumbing and heating equipnent, and supplies 

Machinery, equipment , and supplies 

Alcoholic beverages 

Lumber and construction materials 

Wholesale trade, not elsewhere classi f led , 

Wholesale trade not allocable 

Retail trade 

Building materials, hardware, and farm equipment 

Building materials dealers 

Hardware stores 

Farm equipnent dealers < 

General merchandise stores 

Food stores 

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

Retail bakeries 

Other food stores 

Automotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations 

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

Apparel and accessory stores 

Furniture, home furnishings, and equipDent stores 

Eating and drinking places 

Drug stores and proprietarj- stores 

Liquor stores 

Jewelry stores 

Sporting goods stores and bicycle shops 

Fuel and ice dealers 

Antique stores and secondhand stores 

News dealers and cigar stores 

Florists 

Retail stores, not elsewhere classified 

Retail trade not allocable 

Wholesale and retail trade not allocable 

Footnote at end of table . 



146 



BUSINESS RETURNS/1964 . SAMPLES AND LIMITATIONS 



Table S.— SOLE PROPRIETORSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL, OF SELECTED ESTIMATES, BY INDUSTRIAL GROUP--Con. 



Industrial group 



Finance, insurance, and real estate 

Banks and trust companies; and insurance, holding, and other Investment companies 

CiCdit agencies other than banks 

Security and coomodity brokers, dealers, exchanges, and services 

Insurance agents , brokers , and service 

Real estate 

Real estate operators (except developers) and lessors of buildings 

Lessors of real property other than buildings 

Agents , brokers , and managers 

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

Other real estate •. 



Services 

Hotels, rooming houses, camps, and other lodging places 

Hotels , tourist courts, and motels 

Hotels 

Tourist courts and motels 

Lodging places, except hotels, tourist courts, and motels. 



Personal services 

Laundries, laundry services, cleaning and dyeing plants 

Photographic studios, including commercial photography 

Beauty and barber shops 

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

Funeral service and crematories 

Personal services, not elsewhere classified 

Business services 

Advertising 

Services to dwellings and other buildings 

Other business services 



Automobile and other repair services 

Automobile perking, repair, and services 

Automobile parking 

Automobile repair shops 

Automobile services except repair, including automobile rental without 

drivers 

Repair services , except automobile 



Motion pictures 

Motion picture production, distribution, and related services. 
Motion picture theaters 



Amusement and recreation services, except motion pictures 

Bowling alleys and billiard and pool parlors 

Amusement and recreation services, except motion pictures, bowling alleys, and 
billiard and pool parlors 



Medical services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Offices of osteopathic physicians 

Offices of chiropractors 

Registered and practical nurses 

Hospitals, sanatoria, and convalescent and rest homes. 

Medical and dental laboratories 

Medical and health services, not elsewhere classified. 

Educational services 

Legal servi ces 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Other services 



Nature of business not allocable. 



(1) 



543,050 

1,557 

5,921 

16, 586 

183,512 

335, i7« 
23,571 
81,271 

182,4';i 
32,428 
15,763 

2,240,321 
120,410 
50,464 
14,902 
35,562 
69,946 

522, 06A 
83,999 
29,076 

315,340 
24,038 
13,049 
56, 562 

250, 825 
16, 332 
39,649 

194,844 

339,135 

143,909 

4,105 

126,672 

13, 132 
195,226 

7,081 
3,720 
3,361 

123,191 
11,108 

112,083 

402,163 

153,755 
85,445 
6,384 
15,323 
86,378 
12,970 
8,954 
32,954 
92,044 

133,436 
53,597 

110,042 
86,333 

52,272 



Relative 
sampling 
variability 



(2) 



1.15 

21.90 

10.86 

7.06 

2.24 

1.41 
7.11 
3.49 
2.27 
4.86 
6.78 

0.55 
4.42 
n.a. 
8.92 
5.04 
4.0O 

3.21 
3.42 
5.92 
1.48 
6.37 
7.49 
4.25 

1.49 
7.67 
5.11 
2.20 

2.66 

n.a. 

18.05 

2.82 

8.81 
1.72 

10.69 
14.03 
16.33 

1.26 
10.06 

0.96 

0.99 
1.65 
2.71 
9.45 
8.05 
3.40 
8.41 
9.52 
4.72 
3.29 
0.18 
3.82 
2.83 
3.08 

5.19 



Business receipts 






(3) 



6,108,907 

15,072 

118,661 

294,786 

2,138,155 

3,542,233 
301,516 
298,722 

1,555,342 
607,509 
779,144 

29,290,178 

1,520,409 

1,038,652 

391,002 

647,650 

481, 757 

4,817,472 
1, 524, 829 
318,006 
2,052,982 
184,935 
582, 960 
153,760 

2, 532, 071 
350,030 
381,041 

1,801,000 

4,474,587 

2,905,020 

87,900 

2,642,226 

174,894 
1,569,567 

182,575 
64,432 
118, 143 

1,273,126 

183,741 

1,089,385 

9,725,182 

5,475,265 

2,513,972 

175,550 

160,704 

253,376 

392,464 

180,238 

573,113 

308,477 

2,257,273 

994,648 

717,933 

486,425 

697,253 



Relative 
sampling 
variability 



;«) 



2.73 
22.55 
16.38 
15.13 

3.07 

4.32 
22.71 

7.57 
3.55 
13.37 
10.37 

0.95 
7.21 
n.a. 
14.03 
7.88 
6.88 

5.48 
5.33 
8.69 
2.92 
9.79 
7.81 
8.14 

3.58 
10.51 
9.42 
4.15 

4.50 

n.a. 

29.24 

4.77 

12.69 
4.14 

15.54 
26.22 
19.29 

5.62 
13.68 

6.15 

1.20 
1.40 
2.53 
7.88 
8.55 
5.36 
11.57 
11.21 
5.48 
6.21 
2.30 
8.94 
4.29 
6.90 

10.07 



Net profit 



(Thoutand 
dolUra} 



Relative 

sampling 

variability 

(Fercent) 



(5) 



2,157,242 

6,267 

35,939 

96,467 

915,258 

1,103,311 
46,728 
99,662 
667, 561 
185,628 
103,732 

10,981,852 
188,091 
111,928 
30,247 
81,681 
76, 163 

1,314,486 
248,542 

82,076 
742,305 

51,290 
126,979 

63,194 

792,694 
76,348 
98,836 

617,510 

847,405 

4A9,408 

13,263 

405,923 

30,222 
397,997 

24, 822 
14, 038 
10,784 

245,455 
25,447 

220,008 

5,279,705 

3,260,759 

1,278,921 

98,060 

84, 111 

202,872 

52,606 

61,265 

241,111 

128,255 

1,253,161 

306, 895 

365,299 

234,584 

110,056 



(6) 



1.59 

24.18 

U.21 

6.98 

2.52 

2.45 
11.58 
5.52 
2.92 
5.56 
7.68 

0.67 
6.91 
n.a. 
12.29 
8.30 
6.67 

4.51 
4.90 
7.95 
2.31 
8.52 
7.21 
6.30 

2.61 
8.89 
5.72 
2.99 

3.63 

n.a. 

21.04 

3.85 

12.30 
3.35 

13.74 
17.11 
22.47 

4.45 
13.93 

4.70 

1.04 
1.30 
2.41 
7.70 
8.83 
4.31 
9.19 
10.07 
5.15 
4.75 
2.16 
4.29 
3.88 
4.40 

6.47 



(ThoumMid 
dottmt») 



(7) 



179,074 

(') 

2,257 

12,200 

21,560 

135,564 
22,412 
35,690 
50,007 
8,482 
18,973 

515,335 
100,479 
53, 580 
24,879 
38,701 
36,899 

55,575 
31,342 

5,426 
12,604 

1,380 
(M 

2,435 

68,933 
3,391 
4,120 

61,422 

48,219 
26,032 
(') 
19,210 

6,512 
22,187 

8,331 
5,310 
(1) 
122,231 
(1) 

114,945 

23,240 
12,248 

1,781 
(') 

<;) 
(M 

1,029 
1,978 
7,926 

16,255 

(M 
5,490 

26,379 

15, 574 



Relative 
sampling 
variability 



(8) 



7.08 

28.23 
23.40 
16.36 

10.23 
15.48 
14.00 
11.53 
22.65 
26.55 

5.59 
16.08 

n.a. 
32.60 
16.08 
11.95 

21.89 
12.27 
16.35 
12.48 
34.79 
(') 
23.85 

19.79 
28.94 
33.58 
22.03 

13.36 
n.a. 
(') 
16.58 

20.49 
10.16 

21.83 
27.45 
(M 
11.68 

(M 

12.20 

11.46 
11.75 
30.21 

(M 
(') 

<?) 
(M 

44.80 
31.03 
20.61 
13.63 
(^) 
22.25 
8.29 

15.27 



Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals, 
n. a. - Not available. 
NOTE; See text for explanatory statements and "Description of the Samples and Limitations of the Data." 



Method of Estimation 

Estimates for all returns received and numbered were 
determined by multiplying the sample data by "weighting 
factors" obtained by dividing the total number of returns 
in each sampling stratum by the number of sample re- 
turns received from that stratum. For example, using 
data in table P, a "weighting factor" of 100.81 was used 
for "Business returns with adjusted gross income under 
$10,000." The weighting factor was obtained by dividing 
the population of this sizeclass, 7,847,514, by the number 
of returns in the sample, 77,847. The primary sources 
of population data are counts, submitted by the district 
offices or regional computer centers, showing number 
of returns filed, 

LIMITATIONS OF THE DATA 
Sampling Variability 

The relative sampling variability of an estimate is the 
sampling variability expressed as a percent of the esti- 



mate. The sampling variability at the one standard devi- 
ation level, when added to and subtracted from the esti- 
mate, provides the upper and lower limits within which 
two out of three estimates derived from similarly selected 
samples would be expected to fall. Relative sampling 
variabilities of selected estimates for sole proprietor- 
ships and partnerships are shown in tables S and T. 
Data were deleted from tables where sampling varia- 
bility was considered excessive. Where such deletions 
were made, the applicable tables have been footnoted. 

Other Limitations Due to Sampling 

The absence of statistics of items, indicated by means 
of a dash, may be interpreted in several ways. If the 
statistics were based on returns sampled at the 100 
percent rate, the dash indicates no returns with the 
particular characteristics. But if the statistics were 
based on returns sampled at less than the 100 percent 
rate, either there were no returns in the population with 
the particular characteristic, or, because of their rarity. 



BUSINESS RETURNS/1964 • SAMPLES AND LIMITATIONS 14T 

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



Industrial group 



Number of 

active 

partner- 

sMps 



Relative 

sampling 

variability 



Business receipts 



Amount 
fThouBand 



Relative 
sampling 

variability 



Depreciation 



(Thoutmtd 



Relative 

sampling 

variability 

fP*rc«nlJ 



Net profit 



Amount 
(ThouMftd 



Relative 

sampl 1 ng 

variability 



( Thouaatd 
dolltf) 



Relative 

sampling 

variability 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(.9) 



(10) 



All industrial groups 

Agriculture, forestiy, and fisheries 

Faims 

Field crop farms 

Fruit, tree nut, and vegetable farms 

Livestock farms 

Panos, not elsewhere classified 

Offices of veterinarians and animal hospitals 

Forestry and forestry services 

Fisheries 

Agricultural services and hunting and trapping, not else- 
where classified 

Mining 

Contract construction 

General contractors 

Special trade contractors 

Plumbing , heating , and air conditioning 

Electrical work 

Special trade contractors, not elsewhere classified 

Special trade contractors not allocable 

Contractors not allocable 

Manufacturing 

Food and kindred products 

Textile mill products 

Apparel and other fabricated textile products 

Lumber and wood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machineiy and trans- 
portation equipment 

Machinery, except electric 

Electrical machineiy, equipment, and supplies 

Transportation equipment 

Manufacturing Industries, not elsewhere classified 

Manufacturing not allocable 

Transportation, communication, electric, gas, and sanitary 
services 

Transportation 

Motor freight transportation and warehousing, tenninals, 

and related services 

Other transportation 

Communication, electric, gas, and sanltaiy services 

Wholesale and retail trade 

Wholesale trade 

Motor vehicles and automotive equipnent 

Drugs, chemicals, and paints 

D17 goods and apparel 

Groceries and related products 

Fann products^raw materials 

Electrical goods 

Hardware, and plumbing and heating equipment and 

supplies 

Machinery, equipment, and supplies 

Alcoholic beverages 

Lumber and construction materials 

Wholesale trade, not elsewhere classified 

Wholesale trade not allocable 

Retail trade 

Building materials, hardware, and fann equipment 

Building materials dealers 

Hardware stores 

Farm equipment dealers 

General merchandise stores 

Food stores 

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

Retail bakeries 

Other food stores 

Automotive dealers and gasoline service stations 

Automobile and truck dealers 

Gasoline service stations 

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

Apparel and accessory stores 

Furniture, home furnishings, and equipsnent stores 

Eating and drinking places 

Drug stores and proprietary stores 

Liquor stores 

Jeweliy stores 

Sporting goods stores and bicycle shops 

Fuel and Ice dealers 

Antique stores and secondhand stores 

News dealers and cigar stores 

Florists 

Retail trade, not elsewhere classified 

Retail trade not allocable 

Wholesale and retail trade not allocable 



922,160 



130,359 

117,313 
35, 583 
12, 520 
58,338 
U,372 

1,337 
1,290 
1,952 

7,967 

14,432 

57,298 

20,255 

36,789 

6,037 

2,662 

27,708 

382 

254 

40,411 

5,963 
575 
2,788 
6,251 
1,467 

6,290 
1,272 

481 
1,922 

735 

2,772 

4,590 

566 

576 

3,787 

376 

16,437 
13,649 

10,381 
3,268 
2,788 

248,725 

36,098 
2,166 
641 
1,168 
5,615 
4,258 
1,006 

1,171 
2,483 
1,082 
1,106 
14,642 
760 

208,969 

15,467 

5,856 

5,963 

3,643 

10,716 
34,780 

30,053 
2,588 
2,139 

39,965 
9,742 
24,036 

6,187 

13,458 

13,379 

40,382 

7,037 

5,468 

2,221 

1,388 
2,790 
2,294 
806 
2,520 
13,575 
2,723 

3,658 



73,252,175 



2,445,239 



10,725,359 



1,480,895 



1.23 

1.31- 
2.51 
4.26 
1.93 
4.50 

U.22 
13.33 
10.76 

5.19 

3.89 

1.88 

3.12 
2.42 
6.00 
9.03 
2.81 
24.41 
29.93 

2.20 

5.45 

16.54 

8.03 

5.76 

12.01 

5.92 
12.76 
20.79 
10.45 
16.23 



8.56 

6.80 

18.73 

19.60 

7.44 

24.77 

3.66 
4.02 

4.62 
8.24 
9.01 

0.79 

2.17 

9.24 

16.65 

11.56 

5.11 

6.09 

13.88 

12.34 
8.53 

11.44 

11.38 
3.59 

17.10 

0.89 
3.55 
5.77 
6.02 
6.73 

4.45 
2.37 

2.54 

9.35 

10.31 

2.23 
4.04 
3.01 

5.87 

3.97 
3.96 
2.32 
5.35 

6.08 
10.06 

12.57 
8.76 
10.05 
16.68 
9.55 
4.01 
9.18 

7.54 



4,929,185 

4,015,312 
1,208,506 

685,244 
1,910,992 

210,570 

98,125 
39,(>;2 
91,056 

685,650 

976,134 

6,616,175 

4,084,081 

2,521,182 

536,005 

278,849 

1,684,305 

22,023 

10,912 

6,542,733 
1,923,003 
221,611 
788,447 
792,518 
176,646 

461,256 
200,246 
66,590 
210,113 
147,269 

424,188 

499,992 

83,102 

57,805 

474,227 

10,615 

1,081,117 
912,441 

681,746 
230,695 
168,676 

35,286,159 

11,718,204 
446,336 
179,351 
410,837 
2,660,628 
2,433,949 
220,097 

304,452 
634,120 
589,437 
545,961 
3,163,979 
73,007 

23,102,573 

2,210,014 

846,832 

572,163 

791,019 

1,110,690 
5,333,427 

5,017,299 
178,412 
137,716 

5,867,213 
3,034,968 
2,149,777 

632,468 

1,383,603 

1,385,478 

2,313,457 

1,005,793 

681,100 

150,373 

86,802 
270,019 

57,389 

53,976 
109,474 
934,005 

99,255 

465,382 



2.00 

2.29 
4.40 
6.26 

3.17 
3.57 

15.41 
16.92 
14.62 

4.30 

3.69 

1.31 

1.50 
2.47 
5.52 
7.11 
3.03 
15.82 
26.12 

1.29 

2.11 
3.69 
3.36 
3.59 
9.29 

5.74 
7.73 
17.35 
8,69 
9.55 



5.88 
5.38 
3.20 

15.29 
4.90 

25.38 

3.49 
3.76 

4.54 
6.48 
9.39 

0.59 

0.87 
5.64 
9.50 
4.72 
1.86 
1.38 
6.83 



6.34 
4.47 
3.82 
3.19 
1.35 
10.60 

0.32 
2.35 
4.47 
5.98 
4.73 

3.91 
1.83 

1.89 
10.47 
11.13 

1.62 
1.75 
3.27 

5.77 

3.74 
3.96 
2.74 
4.83 

5.32 
10.77 

13.86 
8.69 
16.21 
20.79 
11.76 
4.39 
12.83 

5.63 



359,424 

325,569 
115,704 

41,381 
155,191 

13,293 

2,531 
2,673 
5,219 

23,432 

79,690 

144,258 

84,002 
60,000 
7,764 
4,033 
47,291 

256 
140,549 

32,223 
2,681 
5,473 

29,518 
2,562 

12,709 

9,646 

544 

9,840 

2,448 



8,324 

15,445 

891 

1,286 

6,790 

71,330 
60,706 

47,649 

13,057 

10,624 

363,001 

89,788 

4,269 

l,Cf70 

1,379 

18,395 

15,132 

1,342 

2,186 
6,U2 
3,018 
5,240 
30,892 
753 

267,433 

25,105 

11,362 

6,991 

6,752 

17,826 
51,328 

44,096 
4,141 
3,091 

37,721 
12,543 
17,254 

7,924 
12,730 
15,824 
»,169 

10,970 
6,844 
1,594 

1,428 
6,283 
1,023 
304 
3,196 
13,894 
2,199 

5,775 



2.49 

2.69 
4.77 
6.30 
3.97 
9.47 

19.09 
30.60 
14.02 

7.19 
3.94 
2.43 

2.74 
4.45 
7.37 

12.71 
5.32 
(') 

33.86 

2.22 

4.28 
6.98 
6.00 
5.35 
16.00 

7.81 
4.05 
21.92 
11.09 
17.52 



8.52 
8.09 
12.45 
31.39 
9.01 
(1) 

6.18 
6.86 

6.10 
22.33 
13.34 

1.23 

2.63 
9.61 
16.39 
10.69 
5.84 
6.79 
15.15 

10.74 
8.67 
4.41 

17.77 
4.43 

30.11 

1.42 
3.96 
6.27 
7.84 
6.41 

6.44 
2.64 

2.47 
12.12 
20.^6 

3.84 
3.18 
4.33 

7.51 

5.96 
5.26 
3.69 
6.41 

8.79 
13.91 

26.91 
11.70 
21.28 
25.36 
13.11 
6.93 
26.89 

10.08 



845,006 

718,494 
259,724 
149,162 
259,544 
39,954 

43,398 

5,078 

10,983 

67,053 

144,649 

751,346 

353,844 

395,343 

67,332 

41,448 

284,514 

1,999 

2,159 

648,887 

109,655 
15,948 
53,943 
72,750 
17,551 
79,850 
21,535 
7,413 
25,139 
18,821 

61,952 
86,231 
11,353 

9,204 
54,667 

2,875 

157,543 
124,130 

37,993 
36,137 
33,518 

2,411,155 

631,390 
36,915 
14,145 
28,890 

101,040 
59,205 
19,254 



20,906 
51,602 
22,356 
21,630 
246,309 
9,138 

1,746,757 
158,955 
67,038 
54,193 
37,725 
87,750 
293,497 

259,220 
22,359 
11,918 
310,180 
103,050 
153,682 

53,448 

132,155 
144,884 
270,525 
106,312 
58,393 
21,047 

7,496 
23,445 
10,895 

6,763 
14,775 
83,360 
11,323 
33,008 



2.59 

2.80 
4.62 

8.10 
3.79 
9.20 

16.23 
20.51 
15.73 



2.06 

2.89 
2.97 
7.07 
9.21 
3.54 
23.25 
33.09 

2.30 

3.87 
9.09 
6.85 
6.01 
15.23 

7.49 
13.11 
24.90 
11.40 
16.21 



8.38 
7.85 
16.89 
20.66 
3.14 
30.39 

4.98 
5.51 

6.47 
10.48 
11.58 

1.06 

2.42 
9.84 
17.32 
12.41 
4.85 
8.96 
13.81 



12.69 
7.39 
7.92 
6.13 
4.19 

34.18 

1.20 
4.09 
6.36 

7.48 
7.38 

5.45 
5.45 

2.85 
12.23 
14.58 

2.57 
3.32 
3.93 

7.26 

4.51 
4.96 
3.39 
5.95/ 
7.86 
11.80 

17.74 
10.53 
19.45 
21.73 
14.38 
5.37 
17.79 

9.32 



233,983 

215,992 
38,709 
35,436 

125,951 
15,896 

(') 
(M 
1,595 

13,546 

121,696 

69,750 

53,801 
15,913 

4,657 
(') 

9,350 
(.') 
31 

40,510 

6,876 
2,373 
2,083 
3,012 
1,006 

4,759 
875 

1,496 
(') 

1,193 
2,394 

(M 

(') 

(') 

(') 



16,346 
14,351 

7,003 
(1) 
(') 
153,547 
39,169 
(») 
(M 
(1) 

5,777 
13,068 
(M 

694 

(') 

(') 

(') 

10,974 

(') 
110,300 

11,493 
4,675 
3,534 
3,289 

5,559 
15,631 

13,300 

1,079 

752 

18,657 
7,234 
7,339 

4,034 

5,907 
9,397 

21,533 
2,956 
1,277 
1,115 
1,102 

(M 
1,351 

(') 
1,106 
9,315 
1,402 

4,073 



6.02 

6.45 
16.03 
13.73 

8.97 
14.40 



(') 
(') 



(') 

1 
(») 



26.25 

10.89 

27.35 

5.64 

5.96 
4.36 
25.68 



2. 
(1) 



20.16 

9.04 

15.52 
8.92 
27.32 
12.31 
32.53 

28.09 
30.64 



(M 
(1) 
(M 
(') 



26.90 
29.18 



24.59 

27.49 



(M 
(M 



(') 
(M 
(') 



3.86 
9.16 



(^) 



(') 

(M 

1 
(1) 



23.13 
15.49 



(1) 

2 
(') 



4.20 
12.44 
20.15 
20.9