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Full text of "Statistics of income"

BOSTON PUBLIC LIBRARY 



^ 3/ 96 7 



3 9999 06317 262 9 



J 



STATISTICS 
OF INCOME 



1967 



CORPORATION 



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Internal Revenue Service 



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Publication 16 (5-71 ) 



OCCIDENTAL raiLEGE 



Publication 16 (5-71) 

Price $2.25 (paper cover) 

Stock Number 4804-0383. 

Library of Congress Card No. 61-37568 

Suggested citation 

Internal Revenue Service 

Statistics of Income — 1967, Corporation Income Tax Returns 

U.S. Government Printing Office, Washington, D.C. 1971 



Statistics of Income publications are for saie 
by the Superintendent of Documents, 
U.S. Government Printing Office, 
Washington, D.C. 20402 



Other recent publications for sale 

Individual Income Tax Returns for 1968 (268 pp., $2.75) 
Foreign Income and Taxes reported on Corporation Income 

Tax Returns for 1962 (263 pp., $2.00) 
Corporation Income Tax Returns for 1968, Preliminary (30 pp., 30 cents) 
Business Income Tax Returns for 1967 (382 pp., $3.50) 
Business Income Tax Returns for 1968, Preliminary (37 pp., 40 cents) 
Fiduciary, Gift, and Estate Tax Returns, 1965 (114 pp., $1.25) 
Personal Wealth Estimated from Estate Tax Returns filed 

during 1963 (103 pp., 65 cents) 
Zip Code Area Data, Individual Income Tax Returns for 1966, 

Supplemental (96 pp., $1.00) 
Farmers' Cooperative Income Tax Returns for 1963 (58 pp., 40 cents) 
Depletion Allowances for Mineral Production reported on U.S. Tax 

Returns for 1960 (62 pp., 40 cents) 
Sales of Capital Assets reported on Individual Income Tax Returns 

for 1962 (153 pp., $1.00) 



Publications in preparation 

Corporation Income Tax Returns for 1968 

Individual Income Tax Returns for 1969, Preliminary 

Business Income Tax Returns for 1968 

Foreign Income and Taxes reported on Corporation Income 

Tax Returns for 1964, 1965, and 1966 
Estate Tax Returns filed during 1970 



STATISTICS 
OF INCOME 



1967 



CORPORATION 







Internal Revenue Service 




Randolph W. Thrower, Commissioner 

Harold T. Swartz, Acting Deputy Commissioner 

Albert W. Brisbin, Assistant Comm/ssioner (Planning and Research) 

Statistics Division 

Vito Natrella, Director 

Robert J. Tolliver, Assistant Director 

Thomas F. McHugh, Chief, Income, Finance, and Wealth Branch 

Ted E. McHold, Chief, Statistical Techniques Branch 

Alfred J. McKeon, Chief, Mathematical Statistics Branch 

Thomas M. Durkin, Chief, Program Management Branch 

This report was prepared in the Income. Finance, and 

Wealth Branch by the Corporation Statistics Staff 

under the direction of Mrs. Barbara R. Thompson. 

The procedures for sampling, processing and reviewing 

the data were developed by other branches of the 

Statistics Division. The returns were sampled at 

the Service Centers at Andover. Massachusetts: 

Austin, Texas: Chamblee. Georgia: Covington. Kentucky; 

Kansas City, Missouri: Philadelphia. Pennsylvania 

and Ogden, Utah. 

The Data Center at Detroit. Michigan performed the 

statistical abstracting of the data and designed 

and conducted the computer processing. 







•'OfVriwiv.-xii- 






I ')/'!?. 



Letter of Transmittal 



Treasury Department, 

Office of Commissioner of Internal Revenue, 

Washington, D.C., February 8, 1971. 

Dear Mr. Secretary: 

I am transmitting the Statistics of Income — 1967, Cor- 
poration Income Tax Returns with accounting periods ended 
July 1967 through June 1968. This report was prepared in 
partial fulfillment of the requirements of section 6108 of the 
Internal Revenue Code of 1954, which provides that statistics 
be published annually with respect to the operation of the 
income tax laws. 

This report presents the regular benchmark statistics that 
provide information about corporate assets and liabilities, re- 
ceipts, deductions, income tax liability, tax credits, and distri- 
butions to stockholders. The data are classified by industry and 
by other characteristics such as size of total assets and size of 
tax after credits. ^ 

Commissioner of Internal Revenue. 



Hon. David M. Kennedy, 
Secretary of the Treasury. 



Contents 



Guide to Tables, v 

Section 
1 

Corporation Income Tax Returns, 1967, 1 

Returns, Businesses, and Time Period Covered: 

Number of Returns vs. Number of Corporations, 1 

Businesses Covered, 1 

Time Period Covered, 2 
Summary of Corporate Activity : 

Profits and Taxes Decrease, 3 

Tax Credits Increase, 3 

Grou'th in Corporate Assets, 4 
Changes in Law: 

Income Tax Surcharge, 5 

Investment Credit, 5 

Foreign Investors Tax Act, 6 

2 

Tables for 1967, 9 

3 

Explanation of Terms, 123 

4 

Description of the Sample and Limitations of the Data, 145 

5 

Historical Summary, 1958 through 1967, 165 

Historical Comparability of Terms, 165 
Historical Tables, 169 

6 

Forms and Instructions, 1967, 179 

7 

Index, 247 



IV 



Guide to Tables 



Industry Measurement 

Minor industiT (Table 11 , 10 

Major industry, balance sheets and income statements 

(Tables 2, 3), 18,25 
Major industry, selected balance sheet and income statement 

items, by size of total assets (Table 4) , 32 
Major industry, inyestment credit and related items 

(Table 13),' 82 

Returns with Net Income 

Major industry, balance sheets and income statements 

(Table 3), 25 
By size of net income (Table 6) , 68 
Consolidated returns by industry (Table 19), 120 

Size Distributions 

Total assets (Tables 4, 14, 18) , 32. 85, 118 

Net income or deficit (Table 6) , 68 

Income taxed at normal tax and surtax rates (Table 7) , 72 

Income tax after credits (Tables 9, 10), 76, 78 

Inyestment credit (Table 12), 81 

Accounting Periods 

Tax items and credits (Table 8) , 74 
Estimated tax payments (Table 11), 80 

Dividends 

Type of diyidends received, and dividends received deduction 
by industrial division (Table 5), 67 

Tax Computation Items 

Alternative tax (Table 7) , 72 

By size of income taxed at normal tax and surtax rates 

(Table 7), 72 
By accounting period (Table 8) , 74 



By size of tax after credits (Tables 9, 10) 
Statutory special deductions (Table 10). 

Investment Credit Items 

By size of in\estment credit (Table 12) 
By major industry (Table 13), 82 



76,78 
78 



81 



Payments of Tax 

Estimated tax payments (Tables 8-11), 74-80 
Tax paid with request for extension of filing time 

(Tables 8-10), 74-78 
Credit for U.S. tax on nonhighway gasoline and lubricating 

oil (Tables 8-10), 74-78 

Controlled Group Members 

Selected items, by type of surtax exemption, and by type of 

controlled group relationship, by industry 

(Tables 15, 16), 90,102 
By size of net income or deficit (Table 6) , 68 

Consolidated Returns 

By industry (Tables 17, 19), 117, 120 
By size of total assets (Table 18) , 118 

Small Business Corporation Returns, Form 1120-S 

By size of total assets and industry (Table 14) , 85 
Investment credit items by major industry (Table 13), 82 
By region and district of filing (Table 20) , 122 

Region and District of Filing 

Net income, income tax, investment credit (Table 20) , 122 

Historical Statistics 

1958 through 1967 (Tables 21-25) , 169-176 



Section 1 

Corporation Income 
Tax Returns, 1967 



Returns, Businesses, and Time Period Covered 

The statistics presented in this report were derived from a 
stratified sample' of the nearly 1.7 million corporation 
income tax returns filed for accounting periods ended July 
1967 through June 1968. All domestic corporations and for- 
eign corporations with income from United States sources in 
existence at any time during the year, unless expressly ex- 
empt, were required to file a return regardless of the size of 
their income. Almost 1,535,000 returns were filed by active 
corporations, including over 200,000 returns filed by Small 
Business Corporations electing to be taxed through their 
shareholders. Acti\e coqjoration returns were the basis of all 
financial statistics presented in this report. Inactive corpora- 
tion returns, defined as those showing no income or deduc- 
tions, ^^•ere filed by approximately 76,000 corporations. Fi- 
nancial data from the returns of inactive cor]3orations, of the 
few proprietorships and partnerships electing to be taxed as 
corporations under Code section 1361, and of foreign corpo- 
rations not engaged in trade or business in the United States, 
were excluded from all tables. Returns filed by farmers' coop- 
eratives exempt from tax under Code section 521, although 
taxable on their undistributed earnings, were also excluded. 
In addition, returns filed by non-profit organizations (educa- 
tional, charitable and similar organizations) exempt from tax 
under Code section 501, except for certain business income 
unrelated to their tax-exempt status, were also excluded from 
all tables. 

The Internal Re\enue Code recognizes as corporations 
subject to tax many types of organizations such as joint-stock 
companies, insurance companies, and unincorporated associa- 
tions including business trusts, savings and loan associations, 
certain partnerships, mutual savings banks, and cooperative 
banks. Though not all were legally organized as corporations, 
they possessed characteristics typical of the corporate form 
such as continuity of life, centralization of management apart 
from ownership, limited liability of owners, and transferabil- 
ity of the shares of capital ownership and consequently were 
required to file income tax returns. 

Number of Returns vs. Number of Corporations 

Since returns, rather than individual corporations, are the 
basic units used in this report, frequencies of returns may not 
be the same as the number of legal corporate entities. There 
are two primary factors accounting for this disparity. 



' A description of the sample and limitations of the data are 
described in section 4. 



First, the Internal Revenue Code permitted a parent cor- 
poration to file a single consolidated return for an affiliated 
group of corporations, reporting the combined financial data 
for the group. An affiliated group of corporations is com- 
prised of one or more chains of includable corporations con- 
nected through stock ownership with a common parent. Al- 
though the number of affiliated groups using the privilege to 
file consolidated returns has been increasing since the repeal 
by the Revenue Act of 1964 of the 2 percent additional tax 
imposed for such filing, consolidated returns accounted for 
less than 7 percent of the number of returns filed. For 1967, 
approximately 11,000 parent corporations filed consolidated 
returns which included data from 43,000 subsidiary corpora- 
tions. For most corporations the tax reporting unit was the 
legal entity, without regard to ownership. 

The second factor involved the possibility of the inclusion 
of two return forms for the same corporation. This situation 
may have existed because, in addition to their normal tax 
year return, corporations electing a change in accounting pe- 
riod were required to file a return for the short period be- 
tween the close of the former tax year and the beginning of 
the new tax year. Also, reorganized corporations and corpora- 
tions changing to or from taxation at the shareholder level 
were required to file separate part-year returns for both the 
period preceding and following the date of reorganization or 
change. It was therefore possible for either a full year and a 
part-year, or two part-year returns for the same corporation 
to appear in the sample. There was not a duplication of finan- 
cial data, however, since the returns covered different periods 
of time. 

Businesses Covered 

In general, this report covers corporate business activities 
in the United States as reported on returns of domestic and 
certain foreign corporations. However, domestic corporations 
(corporations organized within the United States) could 
have reported on their returns foreign source income, such as 
dividends remitted from foreign subsidiaries. Also, a domestic 
corporation operating abroad through a branch reported all 
of its income from the foreign branch. For foreign corpora- 
tions, organized abroad but engaged in trade or business in 
the United States, only the income that was considered 
"effectively connected" with the conduct of the trade or busi- 
ness in the United States was included in these statistics. See 
the Changes in Law section. Other foreign corporations, or- 
ganized abroad and not engaged in trade or business in the 
United States, were taxable on investment income derived 



Corporation Retums/1967 



Chart 1 
Lumber of returns and net income, by accounting periods 



V 




Calendar year returns 



Accounting 
periods 




I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 

J FMAMJ JASONDJFMAMJJASONDJFMAMJJ ASOND 

1966 I 1967 I 1968 

Calendar Year 



Aug. July 
Sept.Aug. 
Oct.-Sept 

Nov.Oct. 
Dec. -Nov. 
Jan, -Dec. 
Feb. -Jan. 
Mar. Feb. 
Apr. -Mar. 
May -Apr. 
June-May 
July-June 



rfTT 



3.8 



n.7 



13.8 



7.3 



.-.4.5 
I 3.3 



t- 3.0 
2.4 



t3.5 

ra.o 



11 7 



3.5 



17.1 



■ 2.7 
^^^4.4 



Percent distribution 

Returns and 
net income 
(less deficit) 



^ 



Returns 



.44.6 



172.8 



^ Net income 
(less deficit} 



■10.2 



II 



Includes part-year returns 






from United States sources, but tax and related information 
for these corporations was not included in Statistics of 
Income. 

Time Period Covered 

Corporation statistics are based not only on returns with 
accounting periods coinciding with the calendar year, but 
also on returns with the eleven noncalendar year accounting 
periods ended July of one year through June of the following 
year. By defining the income year in this way, noncalendar 
year accounting periods are considered to be centered at the 
calendar year. Chart 1 shows the 12 accounting periods cov- 
ered by the 1967 statistics. As shown in that chart, a span of 
23 months existed between the first-included accounting pe- 
riod beginning in August 1966, and the last-included period 
ending in June 1968. Income may have been received or ex- 
penses incurred in any or all of the months, August 1966 
through June 1968. End-of-year balance sheet amounts such 
as for total assets and inventories, on the other hand, repre- 
sented not only the position of many corporations in Decem- 
ber 1967, but of some companies as early as July 1967, and of 
other companies as much as II months later, in June 1968. 
(Table A shows total assets reported on returns for each 
accounting period ended July 1967 through June 1968.) 

As required by law, corporations filed returns for the 
accounting period customarily used by the corporation in 
keeping its books. Although less than half of the returns were 
filed for calendar year periods, the fact that 80 percent of 
total assets and nearly 75 percent of net income (less deficit) 



Table A.— ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, NET INCOME, 
AND TOTAL ASSETS, BY ACCOUNTING PERIOD, 1967 



Accountiiig period ended^ 



December 1967. 



Noncalendar year, total. 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 



January 1968. . 
Februaiy 1968. 

March 1968 

April 1968 

May 1968 

June 1968 



Number of 
returns 



(1) 



8i9,371 

58,397 
59,015 
112,145 
68,657 
46,501 

53,554 

53,439 

109,034 

67,342 

65,724 
155,762 



Net lnc.3me 

(less 

deficit) 



(2) 



56,891,966 

21,289,763 

1,046,535 
1,296,930 
2,688,456 
2,554,308 
1,864,127 

2,379,673 
1,291,637 
2,140,669 
1,326,487 
1,022,972 
3,675,969 



Total 
assets 



(Thouamtd 
dottmri) 



(3) 



2,010,443,291 



1,617,490,223 

392,953,068 

24,701,756 
24,047,252 
54,038,962 
48,715,469 
29,847,016 

39,200,504 
19,875,747 
39,531,553 
26,742,407 

19,687,918 
66,564,4«4 



^Includes part-year returns. 

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



was reported on these returns indicated that the larger corpo- 
rations generally filed on a calendar year basis. See table A. 

Approximately 4 percent of the 1,534,360 returns filed for 
active corporations were for accounting periods of less than 
12 months. In addition to returns filed for part years by con- 
tinuing corporations, part-time returns were required to be 
filed for new corporations in existence less than 1 2 months, 
for merging corporations and for liquidating corporations. 

Changes in law occurring during the accounting periods 
covered by this report are reflected in the statistics to a 
varying degree. For some corporations the change may have 



Corporation Returns/1967 



been fully applicable, for others only partially applicable, and 
for still others not applicable at all, depending on the 
accounting periods used and the effective date of the change 
in law. 

More current financial information, on a different basis 
and for manufacturing corporations only, is estimated quart- 
erly by the Federal Trade Commission and the Securities and 
Exchange Commission and published in the Quarterly Finan- 
cial Report for Manufacturing Corporations. 

Summary of Corporate Activity 
Profits and Taxes Decrease 

Income year 1967 was the first time in many years for 
which an increase in profits was not reported on corporation 
income tax returns. Total receipts shown in table B rose 5.2 
percent to $1.4 trillion. Deductions, however, rose $70.1 bil- 
lion, offsetting the $68.1 billion increase in receipts, with the 
result that net income (less deficit) declined. 

Reflecting the decline in net income, income tax liability 
also dropped from $34.4 billion to $33.3 billion. Although an 
income tax surcharge was imposed beginning January 1, 
1968, as a result of the Revenue and Expenditure Control 
Act of 1968, it applied to a relatively small number of returns 
included in this report and therefore, had little offsetting 
effect on the reduction in tax. As shown in table C, the total 



Table B.— ACTIVE CORPORATION RETURNS: RECEIPTS, DEDUCTIONS, 
AND NET INCOME, 1966 AND 1967 



Total receipts 

Business receipts 

Other receipts 

Total deductions 

Cost of sales and operations 

Other deductions 

Net income (less deficit) before tax 

Net income (less deficit) less tax after investment credit 



1,306.5 

1,324.4 
82.1 

1,225.2 

866.4 
358. S 



80.5 
48.1 



1,374.6 

1,285.0 
89.6 

1,295.3 

908.6 
386.7 



78.2 
47.0 




Net income (less deficit) and 
income tax, 1966 vs. 1967 

Billions of dollars 



Net income (less deficit) 
$44.4 



lanufacturing 
Nonmanufacturing 



$40.3 



$36.1 



$37.9 




Income tax 



$20.1 



$18.6 
$14.3 $147 



1966 



1967 



1966 




income tax surcharge amounted to $128 million for returns 
with 1967 accounting periods ended January through June 
1968. 

The declines in profits and tax were most evident in the 
manufacturing division and were only partially offset by in- 
creases in the nonmanufacturing segment. Brief summary 
comparisons are given in chart 2 for the two years. 



Table C. —CORPORATION RETURNS: NUMBER, NET INCOME OR DEFICIT, 
INCOME SUBJECT TO TAX, INCOME TAX, AND TAX CREDITS, 1966 AND 1967 



Number of returns, total. 



Active corporations, total. 

With net income 

Without net income 

Inactive corporations 



Number of returns with— 

Income tax before credits 

Income tax after foreign tax and in- 
vestment credits 



Net income (less deficit). 

Net income 

Deficit 



Income subject to tax. 



Income tax, total. 
Surcharge^ 



Foreign tax credit. 
Investment credit.. 



Tax after investment credit 

Tax after foreign tax and investment 
credits 



(1) 



1,537,857 

1,468,725 
939,846 
528,879 

69,132 



714,798 
658,823 



(2) 



1,609,900 

1,534,360 
988,906 
545,454 

75,540 



755,933 

700,194 



Increase or 
decrease (-) 



Number or 
amount 



(3) 



72,043 
65,635 
49,060 
16,575 

6,408 

41,135 
41,371 



CTTMutsid dollM. 



80,527,706 
87,740,224 
7,212,518 

77,100,586 

34,449,174 



2,861,270 
2,006,385 



32,442,789 

29,581,519 



78,181,729 
86,653,746 
8,472,017 

74,301,020 

33,301,00.3 
127,685 

3,160,294 
2,Cf75,041 

31,225,972 

28,065,678 



-2,345,977 
-1,086,478 
1,259,499 

-2,299,566 

-1,148,161 



299,024 
68,656 



-1,216,817 
-1,515,841 



(4) 



4.5 
5.2 
3.1 



5.8 

6.3 



-2.9 
-1.2 

17.5 

-3.0 
-3.3 



10.5 
3.4 



-3.8 
-5.1 



^The tax surcharge was applicable to corporations with accounting periods ended 
after December 31, 1967. 



Tax Credits Increase 

Foreign tax and investment credits combined rose from 
$4.9 billion to $5.2 billion. The $3.2 billion foreign tax credit 
accounted for most of the increase in total tax credits. The 10 
percent increase in foreign tax credit reflected a similar in- 
crease in foreign dividends received on which foreign taxes 
were paid. 

Even though the total investment credit claimed for 1967 
was about $70 million greater than that claimed for 1966, the 
increase (3.4 percent) was the smallest in recent years. This 
was the net effect of several factors among which was the 
temporary suspension of the investment credit from October 
1966 to March 1967. Of the $45 billion of investment quali- 
fied for credit, $3.4 billion was accounted for by suspension 
period property, and only $550 million of the latter amount 
was deemed exempt from the suspension and therefore eligi- 
ble for credit. The decline in income tax also affected the in- 
vestment credit — the smaller the tax, the smaller the credit 
that could be applied against it. A new offsetting factor, the 
easing of the credit limitation based on size of tax, had no no- 
ticeable effect on the data. (See "Investment credit" in the 
Changes in Law and Explanation of Terms sections of this 
report. ) 



Corporation Retums/1967 



Chart 3 



Returns with net 
income, 1963-1967 

Both corporate 
net income 
before tax 
and income tax 
after credits^ 
decreased 
from 1966 



anions of dollars 



'•""'J^ Investment and foreign tax credits 



87.7 



Net 



61.3 



Income 
tax 
after 
credits 1/ 



1963 



80.8 



68.7 




24.3 




27.3 




88.7 



29.6 



28.1 



1964 



1965 




Tables 12 and 13 provide additional information about the 
investment credit and related data. According to statistics 
presented in these tables nearly 400,000 corporations claimed 
investment credit totaling $2.1 billion. 

The increase in the tax credits, coupled with the decrease 
in income tax before credits, resulted in an income tax after 
credits of $28.1 billion, less than the $29.6 billion for the pre- 
vious year. (See chart 3.) 



Table D. —ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, TOTAL 
ASSETS, TOTAL RECEIPTS, AND NET INCOME, BY SIZE OF TOTAL ASSETS, 
1966 AND 1967 



1 Chart 4 


^^■^^^^H 


^^Growth of corporate assets, 1958-67 9 




1 






^' 




gr 




r 


^^B 


Trillion dollars 

1 I 1 1 1 1 1 




^^195^g||v 


»^^^6^^3^^^^^|^^7j 



Year and size of total assets 



1966 

Total 

Zero assets 

$1 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

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

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

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

1967 

Total 

Zero assets 

$1 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

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

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

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



Number of 
returns 



(1) 



1,468,725 

43,634 

575,963 
244,880 
291,520 
144,699 
78,652 

63,988 
U,048 
7,792 
2,954 
1,576 

1,137 
882 



1,534,360 

46,303 

599,974 
260,181 
302,373 
151,626 
81,440 

65,999 
11,329 
8,155 
3,159 
1,664 

1,199 
958 



Total 
assets 



(2) 



1,844,775,452 



11,343,860 
17,574,983 
46,675,492 
50,615,994 
54,538,313 

132,528,545 
78,025,040 
121,105,609 
102,673,722 
109,554,421 

174,869,569 
945,269,904 



2,010,443,291 



11,841,941 
18,814,824 
48,226,108 
53,214,106 
56,359,046 

135,537,506 
80,260,911 
125,997,201 
109,598,080 
115,829,582 

184,450,266 

1,070,313,720 



Total 
receipts 



dollan 



(3) 



1,306,517,397 

9,489,443 

32,996,292 
37,012,779 
90,775,035 
92,527,514 
95,349,502 

180,236,435 
62,638,209 
73,010,052 
59,031,124 
58,147,865 

95,635,932 
419,667,715 



1,374,596,532 

11,917,555 

35,223,406 
39,841,455 
93,142,329 
98,332,673 
100,742,008 

184,837,235 
60,533,397 
73,106,580 
58,438,470 
58,437,436 

98,575,466 
461,370,522 



Net income 

(less 

deficit) 

(Thouaanll 
dolUfa) 



M 



80,527,706 

628,847 

54,644 

817,025 

2,458,4S2 

2,670,596 

2,884,622 

6,796,040 
3,159,168 
4,199,436 
3,711,053 
4,240,093 

7,526,336 
41,381,314 



78,181,729 

257,447 

189,167 

892,613 

2,567,827 

2,721,863 

2,749,484 

6,756,74a 
2,880,545 
3,780,127 
3,462,220 
3,761,705 

6,784,078 
41,377,905 



Growth in Corporate Assets 

As shown in (hart 4 and table 22 of the Historical Sum- 
mary of this report, total assets about doubled between 1958 
and 1967, from $1 trillion to $2 trillion. Table D also shows 
that for 1967, the tax returns of the largest corporations 
(those with total assets of $250 million or more) reported as- 



Corporation Retums/1967 



sets in excess of $1 trillion for the first time. As in past years, 
these corporations continued to account for about half of the 
total assets reported on corporation income tax returns. 

Changes in Law 
Income Tax Surcharge 

General Effect 

The Revenue and Expenditure Control Act of 1968, ap- 
proved June 28, 1968, imposed a surcharge on the income 
tax of all taxpayers. The surcharge that applied to corpora- 
tions was imposed at a rate of 10 percent effective January 1, 
1968. For corporations whose accounting periods overlapped 
the efTective date (for the purpose of this report, accounting 
periods ended January through June 1968), the surcharge 
was reduced on a pro rata basis according to the number of 
days prior to January 1 . 

The income tax surcharge was based on tax before invest- 
ment or foreign tax credits and before the addition of tax 
from recomputing prior year investment credit. Although the 
surcharge was imposed on income tax computed at the alter- 
native tax rates, it was not used in the determination of 
whether alternative tax (when tax was based on net long- 
term capital gains), or regular tax (when ta.x was based on 
the normal and surtax rates), was applicable. In the case of 
controlled groups of corporations electing to take multiple 
$25,000 surtax exemptions, where each member corporation 
had to pay an additional tax equal to 6 percent of its exemp- 
tion, the additional tax was part of the tax upon which the 
10 percent tax surcharge was computed. 

Effect on Statutory Special Deductions 
and Income Subject to Tax 

In addition to the general business deductions used in ar- 
riving at net income, there were four statutory special deduc- 
tions used to determine income subject to tax. Three of them 
were computed using percentages based on the combined 
normal tax and surtax rates ; and for returns with accounting 
periods ended after December 31, 1967, the surcharge rate 
also had to be taken into account. As a result, the following 
deductions were affected by the imposition of the surcharge: 

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

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

(3) The deduction allowed Western Hemisphere Trade 
Corporations. 

The surcharge caused that part of the dividends received 
deduction resulting from amounts received on certain pre- 
ferred stock of public utilities to increase and the special de- 
ductions for dividends paid on certain preferred stock of 
public utilities and for Western Hemisphere Trade Corpora- 
tions to decline. 

Corporations wit!i accounting periods o\erlapping January 
1, 1968, were required to compute the special deductions and 
income subject to tax at the old and the new rates and then 
prorate them in the same manner as the surcharge. For pur- 
poses of Statistics of Income, however, the special deductions 
and income subject to tax determined under the tax rates for 
January 1 through December 31, 1967, were used. 



Effect on Tax Credits and Tax Payments 

In addition to the statutory special deductions described 
above, other tax-related computations were alTected by the 
surcharge. Both foreign tax credit and investment credit are 
limited by the amount of income tax liability. Since the sur- 
charge like the rest of the income tax could be offset by the 
foreign tax and investment credits, the tax increased by the 
surcharge permitted larger portions of the allowable credits 
to be used. 

Return forms used for accounting periods ended after De- 
cember 31, 1967, did not provide for the surcharge computa- 
tion and many corporations did not show the surcharge. As a 
result, although special surcharge computation schedules had 
to be filed at a later date, they were not used for the statistics. 
Instead, with the exception of part-year returns, the sur- 
charge was estimated for the statistics based on the statutory 
formula. No estimating was done for part-year returns. While 
the surcharge also affected tax-related items such as tax cred- 
its, tax due at time of filing, and tax overpayments, no at- 
tempt was made in the estimating procedures to revise or bal- 
ance these figures. Consequently, the relationships in the sta- 
tistics based on these returns may vary from what they ordi- 
narily should have been. 

Effect on Foreign Income 

The addition of the 10 percent surcharge on the tax rates 
affected the amount of dividend income from elective mini- 
mum distributions made by Controlled Foreign Corporations. 
Because the minimum distribution was tied to the relation- 
ship between United States and foreign tax rates, the increase 
in the domestic tax rate caused a corresponding increase in 
the required minimum distribution. See "Dividends received 
from foreign corporations" in the Explanation of Terms. 

Investment Credit 

Corporations with accounting periods ending prior to 
March 10, 1967, were generally allowed to claim an invest- 
ment credit equal to income tax liability up to $25,000 plus 
25 percent of the remaining liability. However, Public Law 
89-800 suspended the investment credit from October 10, 
1966, through December 31, 1967, (the suspension period 
was later terminated as of March 9, 1967, by Public Law 
90-26) , and increased the allowable percentage from 25 to 
50 percent for accounting periods ending after the end of the 
suspension period. 

For corporations with accounting periods beginning during 
the suspension period, the new 50 percent limitation was re- 
duced on a pro rata basis using the ratio of number of days in 
the accounting period after March 9, 1967, to total number 
of days in the accounting period. The 50 percent limitation 
was only fully effective for accounting periods ended after 
February 1968. 

The increased percentage permitted a larger investment 
credit to be claimed after March 9, 1967. However, prior to 
the computation of investment credit, the "suspended invest- 
ment credit" based on investments made during the suspen- 
sion period had to be considered before applying the percen- 
tage limitation based on size of tax. (The effect of the sus- 
pended credit was to reduce the income tax that could be 
offset by investment credit. See "Suspension period property " 
in the Explanation of Terms.) 



Corporation Returns/1967 



A greater flexibility in the use ot unused investment 
credit resulting from a net operating loss carryback was also 
allowed. Such carrybacks reduced the income subject to tax, 
tax, and investment credit claimed for earlier years. Under 
prior law, an unused investment credit arising from a net op- 
erating loss could only be carried o\er ; no carryback was per- 
mitted. Public Law 90-225 provided that for returns with 
accounting periods ended after July 31, 1967, an unused in- 
vestment credit caused by a net operating loss carryback 
would be treated the same as any other carryback adjust- 
ment, that is, it could be applied to each of the 3 taxable 
years preceding the unused credit year. 

Net operating loss carryback is not reflected in the statis- 
tics (see "Statutory special deductions" in the Explanation of 
Terms), therefore, unused investment credit caused by these 
carrybacks is not reflected in the statistics contained in this 
report. However, to the extent that unused investment credit 
was used as a result of carryback adjustments, the unused in- 
vestment credit and credit carryover shown in this report are 
less than they would otherwise ha\'e been. 

Foreign Investors Tax Act of 1966 

The Foreign Investors Tax Act of 1966 brought about 
some major changes in the tax treatment of corporations, 
both domestic and foreign, that were subject to the U.S. 
income tax. Most of the provisions were effective with 
accounting periods beginning after December 31, 1966. In 
general, this meant accounting periods ended December 1967 
through June 1968 for purposes of this report. 

Since not all of the provisions of the Act had a direct bear- 
ing on the statistics, the description below deals mainly with 
those provisions affecting the income and tax reporting re- 
quirements of foreign corporations, especially those with busi- 
ness operations in the United States, and with the impact 
these operations had on the taxation of domestic corpora- 
tions. 

Impact on Foreign Corporations 

Income effectively connected with the conduct of a trade or 
business in the United States 

1. General rule. — The concept of income "elTectively con- 
nected"' with a U.S. trade or business was introduced by the 
Foreign Investors Tax Act in order to determine whether the 
U.S. investment income of a foreign corporation should be 
taxed at a flat 30 percent rate (or at a lower rate arrived at 
through international tax treaty), or taxed at the same, gen- 
erally higher, rates as the investment income of a domestic 
corporation. Under the new concept any foreign corporation 
income that was "effectively connected" with the corpora- 
tion's business operations in the United States was subject to 
tax at the domestic tax rates. This included income from 
non-|)ortfolio type investments that were either used or held 
for use in the conduct of trade or business. The lower flat 
percentage rate was to apply to all other income from invest- 
ments, chiefly portfolio type investments, not used or held 
for use in the conduct of the U.S. business operations. 

The "effectively connected income" concept was intended 
to provide an incentive for foreign corporations to invest in 
the United States by making their tax treatment more equita- 
ble. Under prior law, foreign corporations with U.S. income 
from a business, and from either investments related to a 



business or passive investments not related to a business, had 
all of their net income taxed at the same rates applicable to 
domestic cor])orations. For many, this amounted to being 
taxed at the 48 percent combined normal tax and surtax 
rates. Yet foreign corporations with no U.S. business income 
from direct operations or from related investments, but with 
U.S. income derived solely from passive investments, were 
taxable on gross income at the generally lower 30 percent 
rate (or foreign tax treaty rate). The elimination of this dif- 
ferential in tax treatment by use of the "effectively connected 
income" concept was therefore designed to encourage passive 
investments by foreign corporations heretofore engaged 
mainly in active U.S. business operations by allowing the 
income from such investments to be taxed at the lower rate. 
Con\ersely, it was supposed to provide an incentive to foreign 
corporations heretofore confining their U.S. activities to pas- 
sive investments to consider widening their operations in the 
United States to include active business or business-related 
activities. This was to be accomplished by continuing to allow 
their passive investment income to be taxed at a lower rate 
regardless of whether or not they also had business or business- 
related income. 

Income "effectively connected" with the conduct of a 
trade or business in the United States in general covered all 
types of income attributable to or generated by a U.S. place 
of business even if it was from foreign sources. All deductions 
attributable to "effectively connected income" were also al- 
lowed, except for certain charitable contributions which were 
totally deductible regardless of the "effectively connected" 
rule. 

In addition, under certain conditions, limited categories of 
other income from foreign sources were also included to pre- 
vent foreign corporations from using the United States as a 
"tax haven." Includable foreign income comprised rents and 
royalties from licensing businesses; certain income from bank- 
ing, financing and similar businesses; and, certain sales 
income attributable to U.S. sales offices if the property sold 
was for use abroad and an office abroad was instrumental in 
making the sale. However, dividend, interest, or royalty 
income from a foreign subsidiary 50 percent or more owned 
by the foreign corporation receiving the income was specifi- 
cally excluded from "effectively connected income." Also ex- 
cluded was so-called "Subpart F income" (defined in the Ex- 
planation of Terms under Includable income of Controlled 
Foreign Corporations) since this income was deemed distrib- 
uted to U.S. parent corporations and was thus already sub- 
ject to the regular income tax. 

2. Special rules for foreign life insurance companies. — Un- 
der the 1954 Code, foreign insurance companies carrying on 
life insurance businesses in the United States were allowed to 
exclude from the income taxable under the life insurance 
company provisions of the law any U.S. source income which 
was not from the insurance business. To prevent erosion of 
the tax base of the U.S. business subject to the life insurance 
company taxing provisions, an adjustment based on a ratio 
was ajjplied which in effect reduced certain deductions 
unique to life insurance companies, bringing them more in 
line with those of the U.S. life insurance industry as a whole. 

The purpose of this adjustment had been to determine by 
formula the pro])ortioii of the U.S. investment income of the 
foreign insurance company that should be attributed to the 



Corporation Returns/1967 



U.S. insurance business and therefore taxed under the insur- 
ance provisions. However, because of the new concepts set 
forth in the Foreign Investors Tax Act it could have become 
possible for such income to be taxed twice — as income not 
"effectively connected" with the life insurance business and 
also, because of the adjustment mentioned above, as income 
attributed to the life insurance business just as if it were 
"effectively connected" with the business. To prevent this, 
the Act provided that the tax computed at the 30 percent tax 
(or tax treaty) rate on the income not "effectively con- 
nected" be reduced by the tax computed on the same income 
when it was attributed to the life insurance business through 
the adjustment factor. 

3. Effect on Statistics of Income. — The introduction of the 
"effectively connected income" concept had relatively little 
effect on Statistics of Income. Prior to 1967, foreign corpora- 
tions represented in Statistics of Income tables were limited 
to "resident foreign corporations," that is, companies incor- 
porated abroad but doing business in the United States. All 
of the income reported by these companies was included in 
the statistics regardless of its source. "Nonresident foreign 
corporations," incorporated abroad and with U.S. income 
mostly from passive investments, were excluded. This was 
done so that Statistics of Income data could be made more 
representative of the operations of corporations doing busi- 
ness in the United States. 

Beinning with 1967, the foreign corporations represented 
in Statistics of Income were defined as companies that were 
engaged in trade or business in the United States at any time 
during the taxable year with income "effectively connected" 
with the business. For 1967, a few of these corporations may 
also have had income "not effectively connected" with the 
business. This income was excluded from the statistics, al- 
though under prior law the equivalent of such income was 
included. 

Foreign corporations not engaged in trade or business in 
the United States at any time during the year, none of whose 
income was thus "effectively connected" with a U.S. business, 
were excluded in the same manner as nonresident foreign 
corporations were formerly excluded. Foreign corporations 
with only passive investment income from U.S. sources could 
nevertheless also have certain income, such as from real es- 
tate sales, treated as if it were "effectively connected" with a 
U.S. business under special conditions. This enabled them to 
deduct expenses related to the income when otherwise they 
would have been taxed (at a lower rate) on the gross 
amount. Income deemed "effectively connected" in this man- 
ner was not used for the statistics. 

Taxation of Interest Received from U.S. 
Financial Institutions 

The 1966 .^ct also changed the taxability, using transi- 
tional rules, of interest paid to foreign corporations by U.S. 
banking and savings institutions on deposits and withdrawa- 
ble shares, and by U..S. insurance companies on accumulated 
dividends, policy proceeds left on deposit, and premium pre- 
payments or overcharges. 

Previously, the interest paid by banking and savings institu- 
tions was taxable onlv if the foreign corporation receiving it 
was engaged in trade or business in the United States. Inter- 
est received by corporations not engaged in a U.S. trade or 
business was given special treatment — as foreign source 



income, exempt from the income tax. Interest paid by foreign 
branches of U.S. banking and savings institutions was simi- 
larly treated. However, interest and the institutions paying it 
were somewhat narrowly defined and amounts paid by insur- 
ance companies were fully taxed regardless of whether the 
foreign corporation receiving it was engaged in a trade or 
business in the United States. 

Under the new transitional rules, the basic approach of 
prior law was retained except that taxability was based on 
whether or not the foreign corporation's interest income was 
"effectively connected" with a U.S. trade or business. In ad- 
dition, this approach was extended to cover interest received 
from insurance companies and the definitions of interest and 
of banking and savings institutions were made more inclusive. 
The transitional rules were to apply only to interest received 
prior to January 1, 1973. Beginning with that date, all inter- 
est paid to foreign corporations by banking and savings insti- 
tutions and their foreign branches, as well as by insurance 
companies, was to be fully taxable at the regular corporate 
rates even if it was not "effectively connected" with a trade 
or business in the United States. 

Exemption from Taxation of Interest from Foreign 
Branch Banks of Domestic Corporations 

The 1966 Act reversed the tax treatment on interest re- 
ceived by foreign corporations on bank deposits in foreign 
branches of U.S. banks. Previously such interest was treated 
as from sources within the United States and as such was tax- 
able to corporations engaged in a U.S. trade or business. The 
new law regarded such interest as foreign source income non- 
taxable to a foreign corporation doing business in the United 
States. 

Allowance of Foreign Tax Credit 

A foreign tax credit was allowed foreign corporations for 
the first time under the 1966 Act. However, it was allowed 
only with respect to the foreign taxes paid or deemed paid on 
income "effectively connected" with a U.S. business. The size 
of the credit was subject to the same two limitations ("per 
country" or "overall") that applied to domestic corporations. 
But in determining the proportion of taxes to be credited 
imder either limitation, the factors based on taxable income 
took into account only the taxable income that was "effec- 
tively connected" with the U.S. trade or business. Foreign 
taxes in excess of these limitations could be carried back and 
carried over for use in a prescribed number of other years, 
the same as for domestic corporations. However, in the case 
of foreign corporations, no amount could be carried to or 
from a taxable year beginning before January 1, 1967. More 
information about the foreign tax credit and the limitations 
on it may be found in the Explanation of Terms under "For- 
eign tax credit." 

Impact on Domestic Corporations 

Sources of dividends and interest received from foreign cor- 
porations 

Prior to the 1966 Act, dividends received from foreign cor- 
porations were considered to be from U.S. sources and there- 
fore subject to the income tax if 50 percent or more of the 
paying corporation's gross income was derived from U.S. 
sources during the preceding 3 taxable years. A similar rule 



8 



Corporation Returns/1967 



provided that all of the interest received from a foreign cor- 
poration engaged in trade or business in the United States 
was considered U.S. source income and subject to the income 
tax if 20 percent or more of the paying corporation's gross 
income was from U.S. sources during this same time period. 

The portion of the dividend treated as being from U.S. 
sources where the 50 percent rule was met was based on a 
special allocation rule. Under this rule, the part of the divi- 
dend treated as being from U.S. sources was an amount bear- 
ing the same ratio to the dividend as the gross income from 
U.S. sources for the 3 \ear ])eriod bore to the gross income 
from all sources for the same period. The "foreign dividend 
gross-up" (for taxes deemed paid on the profits from which 
the dividends were paid) was similarly allocated. 

In the case of interest paid though, there was no such allo- 
cation rule. All of the interest paid by a foreign corporation 
was treated as being from United States sources. 

The Foreign Investors Tax Act changed the source rules 
by substituting gross income "efifectively connected" with a 
U.S. trade or business for gross income from U.S. sources, 
when determining whether or not any dividends (including 
the "gross-up") or interest were considered as originating in 
the United States. For this purpose, the 50 percent rule that 
applied to dividends was extended to apply to interest, re- 
placing the former 20 percent rule. An allocation rule was 
also introduced for interest. Under the new allocation rule 
the portion of dividends and interest treated as originating in 
the United States was based on the ratio to the dividend or 
interest which the "effectively connected income" of the for- 
eign corporation during the prior 3 years bore to its total 
gross income from all sources dining the 3-year period. 

The .'\ct also provided transitional rules when the 3-year 
period overlapped the December 31, 1966, effective date of 
the new provisions so that all income from U.S. sources for 
years prior to this date was considered "effectively con- 
nected" with a U.S. business. Special rules were also provided 
for determining the source of interest and dividends paid by 
newly incorporated businesses. 

The result of these new rules was to decrease somewhat the 
dividends and interest likely to be subject to the income tax. 

Dividends received deduction 

A deduction for dividends received from foreign corpora- 
tions had been allowed domestic corporations for amounts 



considered as having originated in the United States. For this 
purpose, the paying corporation must have been engaged in 
trade or business in the United States for an uninterrupted 
period of at least 3 years and at least 50 percent of its gross 
income must have come from U.S. sources during that time. 
The Foreign Tax Investors Act amended this dividend de- 
duction provision by stating that at least 50 percent of gross 
income had to come from sources "effectively connected" 
with a trade or business in the United States. 

A conforming change was also made with respect to the 85 
percent deduction claimed by the domestic corporation. Pre- 
vious law limited the deduction to 85 percent of that propor- 
tion of the dividend which the foreign corporation's gross 
income from U.S. sources bore to its total gross income. The 

1966 law substituted gross income "effectively connected" 
with a U.S. trade or business for gross income from U.S. 
sources. It also allowed the deduction to foreign corporations 
with income "effectively connected" with a U.S. trade or 
business if the dividend was "effectively connected income" 
and the deduction \vas "effectively connected" with the U.S. 
business. 

The same transitional rule applicable in determining the 
source of dividend income (described above) provided that 
in applying the 3-year test the "effectively connected" crite- 
rion only applied to years beginning after December 1966. All 
gross income of foreign corporations that was from U.S. 
sources in any of the earlier years was deemed to be "effec- 
tively connected" with the U.S. business. 

The 1966 law also allowed domestic corporations a new 
100 percent deduction for dividends received from wholly- 
owned foreign subsidiaries all of whose gross income was 
"effectively connected" with a U.S. business. In return, the 
foreign subsidiaries were taxed on all of their income in the 
same manner as domestic subsidiaries. 

The effect of these new dividend deduction rules on the 
statistics was limited. Table 5 of this report shows that for 

1967 eight corporations deducted a total of $550,000 for for- 
eign dividends received from wholly-owned foreign subsidiar- 
ies under the 100 percent dividends received deduction provi- 
sion. The dividends received from foreign corporations eligi- 
ble for the 85 percent deduction amounted to $1.3 million 
and were reported by 469 corporations. For more information 
about the total deduction for dividends received, see "Statu- 
tory special deductions" in the E.xplanation of Terms. 



Section 



Tables for 1967 



General Income and Financial Statistics 
1 

Number of returns, receipts, cost of sales and operations, net 
income, tax and credit items, distributions to stockholders, 
total assets, net worth, depreciable assets, and depreciation 
deduction, by minor industry, 10 



Balance sheets and income statements, by major industry, 18 

3 

Returns with net income: Balance sheets and income state- 
ments, by major industry, 25 

4 

Selected balance sheet, income statement, and tax items, cost 
of property used for investment credit, and distributions to 
stockholders, by size of total assets, by major industry, 32 

5 

Number of returns, dividends received by type of di\'idend, 
and deduction for di\idends received, by industrial 
division. 67 

6 

Number of returns, total receipts, net income or deficit, in- 
come tax, investment credit, distributions to stockholders, 
total assets, and number of returns of members of controlled 
groups, by size of net income or deficit, by industrial 
division, 68 



Computation of Income Tax and Related Statistics 

7 

Returns other than Form 1120-S: Number of returns and of 
subsidiaries, net long-term capital gain, net income, income 
subject to tax, income tax, investment and foreign tax 
credits, and estimated tax payments, by size of income taxed 
at normal tax and surtax rates, 72 

8 

Returns other than Form 1120-S: Number of returns, 
selected income and special deduction items, income tax, 
credits, payments, and unused investment credit, by tax 
status before credits, by accounting period, 74 

9 

Returns other than Form 1120-S: Number of retmns, net 
income, income subject to tax. income tax, credits, payments, 
tax due or overpayment, and unused investment credit, by 
size of income tax less foreign tax and investment credits, 76 

10 

Taxpayments: Number of returns, income, special deduc- 
tions, income tax, credits, payments, tax due or overpayment, 
and requests for credit or refund of overpayments, by tax- 
payment status, by size of income tax less foreign tax and 
investment credits, 78 



11 

Returns with estimated tax payments: Number of returns, 
net income, income subject to tax, income tax, credits, pay- 
ments, and tax due or overpayment, by accounting period, 80 

Investment Credit and Related Statistics 
12 

Returns other than Form 1120-S: Number of returns, in- 
come, tax, credits, total assets, depreciable assets, depreciation 
deduction, investment credit items, and unused investment 
credit, by size of investment credit, 81 

13 

Investment credit items: Number of returns, cost of property, 
investment qualified for credit, suspension period items, 
tentative credit, carryover, income tax, investment credit, 
unused credit, depreciable assets, and depreciation deduction, 
by major industry, 82 

Small Business Corporation Returns, Form 1120-S 
14 

Selected balance sheet and income statement items, income 
subject to tax, tax, and distributions to stockholders, by size 
of total assets, by industrial division, 85 

Controlled Groups and Consolidated Returns 
15 

Members of controlled groups other than Form 1120-S: 
Number of returns, total assets, receipts, net income, income 
tax, and distributions to stockholders, by type of surtax 
exemption, and by type of controlled group relationship, by 
major industry, 90 

16 

Members of controlled groups (other than Form 1120-S) in 
trade, finance, and service industries: Number of returns, 
total assets, receipts, net income, income tax, and distribu- 
tions to stockholders, by type of surtax exemption, and by 
type of controlled group relationship, by minor industry,102 

17 

Consolidated returns: Balance sheets and income statements, 
by industrial division, 117 

18 

Consolidated returns: Balance sheets and income statements, 
by size of total assets, 118 

19 

Consolidated returns with net income: Balance sheets and 
income statements, by industrial division, 120 

Internal Revenue Districts and Regions 
20 

Number of returns, net income, tax, and investment credit, 
by Internal Revenue district in which return was filed, 122 



10 



Corporation Returns/1967 



ACTIVE CORPORATION RETURNS 



Table 1— NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, TOTAL ASSETS 

NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY 



Minor industry 



Number of returns 



With net 
income 



Total receipts 



All returns 

(Thouatnd 
doiUra) 



Returns with 
net income 
(Thouamid 



Business 
receipts 



Cost of 
sales and 
operations 



Net income 
(less 

deficit) 

(Thouimd 
doHmrm) 



Net 

income 



(Thou»ar>d 
doiJmrt) 



Income 
subject 
to tax 



(1) 



(2) 



(3) 



(i) 



(5) 



(6) 



(7) 



(3) 



O) 



All industries 

Agriculture, forestry* and fisheries 

Farms • ■ - ■. 

Agricultural services and hunting and trapping 

Forestry and forestry services 

Fisheries 

Mining 

Metal mining 

Iron ores 

Copper, lead and zinc, gold and silver ores 

Miscellaneous metal mining 

Coal mining 

Crxjde petroleian and natural gas 

Crude petroleum, natural gas, and natural gas 

liquids 

Oil and gas field services 

Nonmetallic minerals (except fuels) mining 

Crushed, broicen, and dimension stone; sand and 

gravel 

Miscellaneous nonmetallic minerals, except fuels- 



Contract construction 

Building construction 

Heavy construction, except building construction... 

General contractors not allocable 

Plianbing, 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 

Meat products 

Dairy products 

Canned and frozen foods 

Grain mill products 



Bakery products 

Sugar 

Confectionery and related products 

Malt liquors and malt 

Wines , brandy , and brandy spirits 

Distilled, rectified, and blended liquors, except 

brandy 

Bottled soft drinks and flavorings 

Vegetable ajid animal oils 

Food and kindred products not elsewhere classified. 
Pood and kindred products not allocable 

Tobacco manufactures 

Textile mill products 

Broad woven fabric mills, cotton 

Broad woven fabric mills, man-made fiber and silk.. 
Dyeing and finishing textiles, except wool fabrics 

and knit goods 

Broad woven fabric mills and finishing, wool 

Knitting mills 



Carpets and rugs; woven, tufted, and braided.. 

Yam and thread mills 

Narrow fabrics 

Textile mill products not elsewhere classified. 
Textile mill products not allocable 



Apparel and other fabricated textile products 

Men's and boys' clothing 

Women's, children's, and infants' clothing 

Miscellaneous apparel and accessories 

Miscellaneous fabricated textile products 

Apparel and other fabricated textile products not 
allocable 



Lumber and wood products, except furniture 

Logging, lumber, and wood basic products 

Millwork, veneers, plywood, and prefabricated 

structural products 

Miscellaneous wood products, except fximiture 

Furniture and fixtures 

Household furniture 

Furniture and fixtures, except household furniture. 

Paper and allied products 

Pulp mills 

Paper, paperboard, biiilding paper, and building 

board mills 

Converted paper and paperboard products, except 

containers 

Paperboard boxes and other containers 



Printing, publishing, and allied industries 

Newspapers 

Periodicals 

Book publishing or publishing and printing, and 
miscellaneous publishing 

Printing, including manifold biosiness forms and 
books 

Bookbinding and printing trade services 

Printing, publishing, and allied industries not 
allocable 



iiijgoi 



(*) 

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



1,534,360 

32,.M« 

21,760 

3,116 

583 

1,989 

U.-Wl 

1,393 
140 
804 
449 

2,304 

7,285 

3,326 
3,959 
3,459 

2,662 

797 

123,180 

44,341 
12,435 
1,488 
15,117 

9,101 

40,189 

240 

269 

197,023 

17,592 
2,319 
3,356 
1,805 
1,366 

2,340 
111 
4B6 
165 
151 

58 

2,731 

212 

2,407 

85 

107 

6,571 
236 
266 

862 
321 

1,798 

252 

677 

139 

1,994 

(•) 

17,682 
2,703 
9,090 
2,375 
3,440 

(•) 
9,672 
3,680 

2,690 
3,302 

6,636 
4,329 
2,307 

3,934 

217 



1,637 
1,709 

24,402 
5,019 
1,847 

2,991 

10,630 
3,622 



988,906 

17,567 

11,541 

4,637 

393 

996 

7,172 

229 
29 
62 

138 
1,092 

3,745 

1,535 
2,160 
2,106 

1,699 

407 

75,846 

24,666 

7,787 

786 

10,821 

6,859 
24,723 
C») 
(•) 
136,749 

11,588 
1,368 
2,CK4 
1,125 
1,091 

1,653 

63 

289 

87 

126 



57 

2,007 

175 

1,420 

(•) 

100 

4,878 
213 
213 

642 

200 

1,272 

193 

505 

132 

1,434 

(«) 

13,010 
2,097 
6,558 
1,704 
2,531 

(•) 
6,193 
2,111 

1,720 
2,362 

4,567 
2,986 
1,581 

2,946 
119 



1,144 
1,369 

16,511 
3,324 
1,028 

1,847 

7,624 
2,524 

(«) 



1,374,598,532 

9,296,370 

6,206,380 

2,772,261 

111,945 

205,784 

13,679,722 

2,296,405 
657,433 

1,397,846 
241,126 

2,962,699 

5,597,873 

3,869,974 
1,727,899 
2,822,745 

1,381,071 
941,674 

68,021,913 

27,295,481 

15,985,764 

660,455 

6,911,325 

4,168,139 

12,866,743 

78,073 

55,933 

590,822,331 

81,642,382 

21,942,870 

12,007,827 

7,037,098 

8,546,062 

5,857,400 
2,134,020 
1,777,978 
4,239,790 
386,259 



3,704,031 
4,510,865 
2,592,339 
4,843,057 
2,062,236 

6,061,371 

19,646,656 
4,234,286 
1,907,910 

1,116,695 
1,508,598 
3,392,690 

1,313,999 

2,308,515 

426,098 

2,558,065 

(•) 

21,055,636 
6,191,729 

10,231,876 
1,717,456 
2,841,438 

(•) 

10,637,619 

4,795,104 

4,260,329 
1,582,136 

6,775,920 
4,686,249 
2,089,671 

17,297,893 
641,918 

9,970,506 

3,610,440 
3,075,029 

21,965,133 
7,010,675 
2,906,517 

3,343,310 

7,283,i47 
1,306,583 



1,221,446,354 

6,373,905 

4,322,715 
1,795,195 

102,078 
153,917 

11,573,270 

1,928,499 
611,112 

1,197,992 
119,395 

2,452,551 

4,826,707 

3,429,365 
1,397,342 
2,365,513 

1,516,404 
849,109 

55,757,911 

22,111,24a 

13,222,253 

522,503 

5,947,527 

3,720,056 

10,133,148 

C«) 

(») 

549,067,125 

72,789,463 

18,779,595 

10,569,535 

6,575,662 

7,648,968 

5,425,161 
2,106,027 
1,671,290 
3,783,980 
365,834 

3,445,106 
4,123,031 
2,369,307 
4,308,337 

(♦) 

5,914,838 

17,511,564 

3,851,650. 

1,869,156 

966,609 
1,315,001 
2,920,946 

1,154,017 

2,049,862 

366,410 

2,147,233 

(*) 

18,618,974 

5,575,385 

8,933,646 

1,388,062 

2,653,488 

(•) 
9,320,245 
4,247,861 

3,657,726 
1,414,658 

6,042,117 
4,230,603 
1,8U,514 

16,045,580 
577,210 

9,667,447 

3,025,298 
2,775,625 

19,355,675 
6,414,757 
2,228,080 

3,0&4,338 

6,372,022 
1,164,214 



1,234,999,547 

8,355,311 

5,844,203 

2,706,806 

101,786 

202,516 

12,754,444 

2,034,297 
610,317 

1,193,555 
230,425 

2,872,587 

5,160,752 

3,520,982 
1,639,770 
2,686,808 

1,815,219 
871,589 

66,828,236 

26,728,076 

15,600,190 

653,125 

6,853,010 

4,132,556 

12,732,441 

74,169 

54,669 

576,559,503 

80,532,868 
21,858,401 
U,868,121 
5,944,286 
8,405,351 

5,792,262 
2,076,902 
1,746,449 
4,196,642 
330,760 



3,654,533 
4,375,343 
2,544,427 
4,763,144 
2,025,742 

6,009,946 

19,378,504 
4,188,542 
1,887,659 

1,103,452 
1,458,714 
3,357,994 

1,302,377 

2,272,807 

422,029 

2,512,602 

(♦) 

20,822,400 
6,079,531 

10,147,399 
1,705,655 
2,816,741 

(♦) 
10,183,872 
4,501,807 

4,127,090 
1,554,975 

6,696,398 
4,631,263 
2,055,135 

16,823,256 
605,937 

9,644,458 

3,544,326 
3,023,535 

21,292,899 
5,700,553 
2,817,370 

3,213,650 

7,170,804 
1,276,638 



113,784 
of the Data 



908,598,347 

6,524,095 

4,149,818 

2,166,750 

67,420 

140,097 

7,409,515 

1,264,043 
432,224 
669,926 
161,893 

2,157,123 

2,392,465 

1,341,272 
1,051,193 
1,585,384 

1,119,994 
465,890 

55,629,499 

23,749,706 

12,824,890 

559,691 

5,477,821 

3,225,553 

9,697,475 

51,503 

42,760 

403,894,962 

51,415,242 

19,593,158 

9,455,122 

5,123,454 

6,774,226 

3,547,922 
1,546,613 
1,182,787 
2,075,868 
215,718 



2,734,025 
2,435,241 
2,245,517 
3,099,242 
1,386,249 

3,456,183 

15,354,272 
3,285,884 
1,530,167 

847,603 
1,161,647 
2,646,579 

1,018,251 

1,820,328 

339,385 

2,011,319 

(«) 

15,025,443 

4,573,615 

7,795,364 

1,306,240 

2,188,370 

(•) 
7,799,787 
3,502,121 

3,151,420 
1,146,246 

4,792,455 
3,359,905 
1,432,550 

U, 503, 290 
437,210 

6,563,075 

2,345,783 
2,157,222 

13,963,220 
4, 518, 048 
1,907,(2.9 

1,745,191 

4,890,218 
821,251 

81,493 



78,181,729 

182,972 

147,478 

26,782 

9,165 

-453 

1,464,256 

206,310 
-77,011 
292,202 
-8,881 
65,687 

969,835 

899,665 
70,170 
222,424 

97,858 
124,556 

1,543,158 

412,147 
453,283 
11,162 
187,488 

155,902 

287,205 

3,974 

1,997 

40,329,076 

3,281,317 
257,490 
421,038 
355,049 
375,781 

264,694 
126,775 
156,589 
246,521 
28,412 



189,145 
366,493 
55,347 
256,338 
170,645 

701,245 

353,231 
219,152 
106,364 

39,028 

66,259 

113,446 

59,384 
112,765 

20,101 

35,215 

(•) 
697,905 
254,537 
278,127 

43,853 
120,795 

(•) 
435,833 
210,751 

146,298 
78,784 

376,857 
245,372 
131,485 

1,204,865 
45,157 

632,218 

346,997 
180,483 

1,640,335 
692,634 
130,340 

304,389 

425,351 
80,223 

7,398 



86,653,746 

427,623 

336,899 

70,732 

10,510 

9,482 

1,966,189 

390,795 

57,316 

314,714 

8,766 

109,939 

1,195,905 

1,083,972 
111,933 
259,549 

123,014 
146,535 

2,214,084 

594,569 

644,135 

17,274 

224,250 

181,212 
444,804 

(•) 

(«) 
42,522,375 

3,490,012 
301,643 
452,404 
376,788 
396,389 

279,741 
128,046 
164,746 
257,568 
29,914 



189,961 
388,983 

75,619 
272,733 

(») 

706,057 

952,394 
235,107 
107,231 

51,667 

73,740 

139,585 

65,165 
123,074 

21,037 
U3,940 

(•) 
826,349 
277,265 
362,112 

54,363 
131,955 

(«) 

550,156 
268,218 

185,713 
96,225 

419,203 
274,393 
144,810 

1,275,887 
51,020 

647,494 

381,737 
195,636 

1,8&.,243 
730,603 
173,067 

331,745 

450,516 
95,742 



74,801,020 

275,901 

205,440 

54,763 

8,916 

6,782 

1,665,187 

285,855 
44,572 

237,549 

(•) 
89,439 

1,090,589 

999,770 

90,819 

199,304 

100,905 
98,399 

1,778,178 

533,610 
564,810 
12,662 
162,626 

141,677 
356,467 

[:] 

39,993,564 

3,323,538 
277,598 
424,828 
362,051 
382,946 

257,848 
116,220 
151,456 
254,950 
28,128 



180,467 
371,015 
69,461 
261,162 
(«) 
697,213 

914,847 
230,405 
101,822 

45,465 

69,857 
127,920 

53,883 
118,569 

20,674 
106,360 
(«) 

751,902 
260,172 
318,612 
4S,599 
123,978 

C«) 

509,105 

263,756 

159,928 
85,421 

377,612 
253,310 
124,302 

1,218,666 
49,439 

616,134 

373,649 

179,444 

1,685,297 
679,686 
168,574 

318,722 

423,094 
87,737 



(») 



(«) 



Corporation Returns/1967 



11 



ACTIVE CORPORATION RETURNS 



Table 1.— NUMBER OF RETURNS, 



RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, TOTAL ASSETS 
NET WORTH, DEPRECIABLE ASSETS, AND DEPRECLATION DEDUCTION, BY MINOR INDUSTRY— Continued ' 



Minor indtjstry 



All industries' • 

Agriculture, forestrj'. 

Farms 



and fisheries- 



Agricultural services and hunting and trapping 

Forestry and forestry services 

Fisheries 

Mining 

Metal mining 

Iron ores 

Copper, lead and zinc, gold and silver ores 

Miscellaneous metal mining 

Coal mining 

Crude petroleum and natural gas 

Crude petroleum, natural gas, and natural gas 

liquids 

Oil and gas field services 

Nonmetallic minerals (except fuels) mining 

Crushed, brolcen, and dimension stone; sand and 

gravel 

Miscellaneous nonmetallic minerals, except fuels.. 

Contract construction 

Building construction 

Heavy construction, except building construction ■•• • 

General contractors not allocable 

Plumbing, heating, and air conditioning 

Electrical work 

Special trade contractors not elsewhere classified.. 

Special trade contractors not allocable 

Contractors not allocable 



Income 
tax 



(10) 



Manufacturing .' — 

Food and kindred products- 

Meat products 

Dairy products 

Canned and frozen foods . 
Grain mill products 



Bakery products 

Sugar 

Confectionery and related products 

Malt liquors and malt 

Wines, brandy, and brandy spirits 

Distilled, rectified, and blended liquors, 

brandy 

Bottled soft drinks and flavorings 

Vegetable and animal oils 

Food and kindred products not elswehere classified. 
Food and kindred products not allocable 



except 



Tobacco manufactures 

Textile mill products 

Broad woven fabric mills , cotton 

Broad woven fabric mills, man-made fiber and silk-- 
Dyeing and finishing textiles, except wool fabrics 

and knit goods 

Broad woven fabric mills and finishing, wool 

Knitting mills 



Carpets and rugs; woven, tufted, and braided. - 

Yam and thread mills 

Narrow fabrics 

Textile mill products not elsewhere classified. 
Textile mill products not allocable 



Apparel and other fabricated textile products 

Men ' s and boys ' clothing 

Women's, children's, and infants' clothing 

Miscellaneous apparel and accessories 

Miscellaneous fabricated textile products 

Apparel and other fabricated textile products not 
allocable 



Lumber and wood products, except furniture 

Logging, lumber, and wood basic products 

Millwork, veneers, plj-wood, and prefabricated 

structural products 

Miscellaneous wood products, except furniture. 

Furniture and fixtures 

Household furniture 

Furniture and fixtures. 



except household furniture- 



Paper and allied products 

Pulp mills 

Paper, paperboard, building paper, and building 

board mills 

Converted paper and paperboeird products, except 

containers 

Paperboard boxes and other containers 



Printing, publishing, and allied industries 

Newspapers 

Periodicals 

Book publishing or publishing and printing, and 

miscellaneous publishing 

Printing, including manifold business forms and 

books 

Bookbinding and printing trade services 

Printing, publishing, and allied industries not 

allocable 



33,301,013 
98,934 

76,562 

17,911 
2,283 

2,178 

737,963 

118,870 
19,238 
98,079 

37, U6 
50i,974 

465,574 
39,400 

77,003 

41,979 
35,024 

698,576 

206,941 
245,406 

4,585 
56,982 

54,142 

127,929 

(*) 

(*) 

18,588,857 

1,558,926 
129,492 
196,881 
170,425 
182,762 

U9,477 
53,946 
76,234 

121,781 
13,469 

86,307 

170,752 
30,197 

121,071 
(*) 

334,052 

425,338 
U0,178 
4S,6S7 

20,401 
32,915 

57,642 

30,127 

54,995 

9,100 

46,965 

(*) 

331,181 

118,444 

138,711 

20,384 

53,478 

(*) 
169,865 

79,674 

55,668 
34,523 

171,400 

115,168 

56,232 

532,084 
18,318 

258,036 

174,881 
80,849 

759,809 
316,392 

75,421 

142,366 

185,918 

36,437 

(*) 



Foreign 

tax 
credit 

(Thouaaod 



(11) 



3,160,294 
12,838 
12,838 

(») 

(') 

537,220 
79,699 
11,378 
67,987 

(«) 

480 

435,965 

430,784 
5,181 

21,076 

204 
20,872 

15,951 

4,729 
9,981 

(1) 

16 
1,225 
(«) 



2,285,724 

143, &« 

1,490 

23,218 

12,325 

37,327 

3,606 

3,347 

7,592 

787 



1,348 

39,545 

U4 

5,640 

(») 

4,349 

5,016 

973 
342 



1,182 
1,479 

104 

24 

252 

644 



Investment 
credit 



(Thoutwid 
dottmfM) 



(12) 



(•) 



4,949 

3,369 

1,133 

35 

412 



2,020 
1,891 

126 
3 

531 
403 
228 

34,985 
660 

15,016 

14,733 
4,576 

23,971 
8,436 
6,893 

3,767 

4,197 
(•) 



2,075,041 
9,213 

6,663 

1,791 
185 
574 

34,044 

6,452 
1,541 
4,879 
(•) 
6,312 

11,873 

5,473 
6,400 

9,407 

5,996 
3,411 

42,713 

8,020 

24,417 

4Cr7 

1,363 

1,272 
6,847 

(«) 

(») 

1,155,317 

88,308 

8,446 

11,239 

10,822 

3,516 

8,153 
4,629 
2,356 
8,745 
509 



Distributions to stock- 
holders except in own stock 



Total 
CThauaMd 



(13) 



Footnotes at end of table. See text for explanatory statements and for "Descrpition 



4,922 
8,622 
2,330 
6,034 
(•) 
3,436 

36,430 

10,896 
4,208 

2,052 
2,365 
4,230 

1,443 
5,195 

683 
2,155 
(«) 
9,381 
3,846 
3,281 

578 
1,660 

(•) 

21,137 
11,835 

7,464 
1,838 

5,576 
3,738 
1,838 

71,381 
1,822 

54,580 

7,935 
7,044 

39,157 

11,743 

6,320 

3,351 

15,467 
2,049 

(•) 
of the Sample 



28,239,017 

85,543 

63,425 
12,728 

(») 

(♦) 
1,039,329 

183,453 
19,061 

160,386 
4,006 
55,701 

726,752 

699,593 
27,159 
73,423 

36,797 
36,626 

281,728 

81,773 
97,354 
(«) 
29,806 

25,298 
46,393 

(♦) 

13,215,347 

965,873 
81,153 

139,987 
89,763 

147,707 

67,4C» 
40,541 
39,664 
51,320 
2,203 

52,417 
m,067 
14,858 
65,420 
62,364 

211,135 

215,888 

77,437 
35,480 

2,803 
18,606 
18,867 

8,704 
20,880 

3,854 
16,909 
(«) 

101,701 
43,344 
44,448 

3,785 
10,084 



Returns with 

net income 

(Jhouttrtd 

dotl»ri) 



(W) 



(*) 

162,969 
76,491 

74,634 
11,844 

72,228 
40,338 
31,890 

441,668 
15,773 

290,744 

87,578 
47,773 

380,399 
156,918 
46,717 

70,730 

91,685 
14,251 

(•) 

.nd Limitat 



27,440,850 

73, as 

60,478 
11,032 
(*) 
C») 
1,010,707 

178,212 

19,061 

155,320 

3,831 

47,987 

713,465 

688,151 
25,314 

71,043 

35,677 
35,366 

264,810 

77,895 
38,145 
(«) 
26,960 

24,851 
45,868 

(*) 
13,038,623 

951,517 
80,292 

137,929 
89,561 

143,240 

67,053 
40,130 
39,595 
50,037 
2,176 



52,278 
110,675 
14,446 
64,OiO 
(•) 
211,049 
212,247 
76,327 
35,303 

2,461 
18,455 
18,760 

8,508 
20,623 

3,737 
15,725 
(«) 

94,589 
41,324 
40,035 

3,583 

9,647 



Total 
assets 



( Thoii»md 
dollmrt) 



(15) 



161,236 
75,452 

74,276 
11,508 

71,535 
40,266 
31,269 

441,066 
15,595 

290,583 

87,352 
47,536 

366,947 
150,892 
42,335 

69,460 

89,914 
14,248 

(«) 

of the Data- 



2,010,443,291 

8,410,805 

6,817,059 

1,291,876 

128,892 

172,976 

18,175,719 

4,712,426 
1,308,973 
2,966,793 
436,660 
2,669,445 

7,471,087 

5,491,664 
1,979,423 
3,322,761 

1,967,341 
1,355,420 

32,537,994 

15,065,808 

7,781,500 

277,055 

2,658,441 

1,604,172 
5,070,411 
(•) 
40,296 

448,026,007 

36,158,140 
4,439,786 
4,626,932 
4,448,470 
4,152,884 

2,342,105 
1,620,561 

998,304 
2,187,018 

313,864 

3,262,261 
2,850,815 
1,269,593 
2,490,647 
1,154,900 

4,536,431 

12,774,336 
3,271,291 
1,376,987 

556,832 
1,336,255 
1,661,271 

689,282 
1,466,578 

240,523 
1,333,525 

(•) 
9,404,299 
3,867,934 
3,567,735 

700,517 
1,244,674 

(•) 

8,053,002 

3,803,565 

3,390,397 

859,040 

3,586,587 
2,300,275 
1,286,312 

16,100,431 
1,043,042 

10,602,572 

2,348,640 
1,906,177 

15,147,193 
5,593,405 
1,821,911 

2,787,992 

4,184,382 
728,361 



Net 
worth 



C Thoutrntd 
dot I mi I i 



(16) 



613,044,846 

3,626,175 

3,003,483 

493,726 

64,532 

66,434 

10,602,171 

3,240,943 
674,508 

2,309,920 
256,515 

1,352,710 

3,919,600 

3,061,944 

837,656 

2,088,918 

1,227,408 
861,510 

9,445,245 

2,899,508 

3,193,228 

67,536 

697,609 

581,646 

1,765,098 

22,929 

17,491 

254,904,925 

20,171,283 
2,390,741 
2,651,138 
2,213,332 
2,247,762 

1,449,723 
928,517 
673,461 

1,432,208 
159,996 

1,562,927 
1,584,657 

660,764 
1,424,513 

771,524 

2,864,823 

7,212,659 

2,227,856 

739,252 

285,099 
737,608 
907,073 

316,917 

799, 5»; 

138,846 

706,832 

(•) 

4,182,976 

1,916,636 

1,378,552 

299,638 

577,603 

(•) 
4,421,345 
2,285,494 

1,673,581 
462,270 

2,150,233 

1,376,983 

773,250 

9,226,142 
444,401 

6,264,190 

1,440,782 
1,076,769 

8,327,011 

3,488,867 

772,630 

1,352,556 

2,335,338 
364,860 

12,760 



Depreciable 
assets 



dottmr») 



(17) 



680,143,961 

5,039,073 

3,943,275 
899,498 
42,292 
154,008 

13,099,845 

2,869,446 
1,038,759 
1,626,944 
203,743 
2,319,061 

5,062,773 

3,442,766 
1,620,007 
2,648,565 

1,904,349 
944,216 

11,899,604 

3,131,470 

5,520,395 

84,097 

574,605 

357,249 
2,159,502 
(») 
32,680 

278,560,566 

21,927,552 
2,386,610 
3,00.7,405 
2,301,134 
2,461,746 

1,878,442 
1,207,543 

559,412 
2,003,233 

144,731 



966,777 
2,144,591 

667,319 
1,583,232 

605,477 

1,004,124 

7,919,523 

2,620,515 

903,712 

370,231 

609,277 

1,025,363 

310,443 
982,145 
114,771 
539,194 
(♦) 
2,264,879 
917,235 
762,107 
155,952 
415,819 

(«) 
5,302,339 
2,877,329 

1,960,201 
465,309 

1,606,978 

1,096,495 

510,483 

13,914,553 
857,105 

9,973,336 

1,621,131 
1,452,961 

7,905,946 

3,157,705 

679,254 

693,007 

2,902,390 
447,384 

16,206 



Depreciation 
deduction 
for year 

(Thtiutwtd 
daltmra) 



(18) 



40,619,686 

374,213 

286,093 

72,304 

3,961 

11,835 

873,607 

165,307 
75,133 
77,483 
12,691 

169,495 

316,513 

166,640 
149,873 
222,292 

148,953 
73,339 

1,204,572 

260,409 
573,859 
10,410 
62,014 

43,450 
246,801 
(*) 
4,654 

17,984,660 

1,530,051 
178,208 
226,330 
144,416 
146,537 

137,878 
65,800 
32,522 

125,303 
9,668 



45,063 
225,210 
47,524 
99,233 
42,359 

64,656 

525,135 

164,153 

fiL,935 

24,890 
38,444 
70,660 

21,896 
65,258 
11,179 
36,675 

(•) 

170,203 
55,870 
65,798 
11,637 
35,084 

(«) 

350,261 

186,062 

126,047 
36,132 

111,284 
77,139 
34,145 

810,531 
46,525 



108,475 
96,462 

552,862 
194,951 
48,649 

58,502 

213,396 
35,934 

1,430 



12 

ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 



Table 1. —NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, TOTAL ASSETS, 

NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY— Continued 



Minor industry 



Number of returns 



With net 
income 



Total receipts 



All returns 



(Thouaand 



Returns with 
net income 

(Thoummid 
dotimra) 



Business 
receipts 



(Thouamid 
dollmra) 



Cost of 
sales and 

operations 

(Thouamid 
dollarm) 



Net income 

(less 

deficit) 

(Thouamd 
dolUrm) 



Net 

income 



( Thouatnd 
dolImrM) 



Income 
subject 
to tax 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



ManuTacturing — Continued 

Chemicals and allied products 

Basic chemicals 

Plastics materials and synthetic resins, rubber, 

and man-made fibers , except glass 

Drugs 

Soap and related products, except perfumes, 

cosmetics, and other toilet preparations 

Perfumes, cosmetics, and other toilet preparations. 
Paints and allied products, including gum and 

wood chemicals 

Fertilizers and other agricultural chemicals 

Miscellaneous chemical products 

Chemicals and allied products not allocable 

Petroleum refining and related industries 

Petroleum refining, without extraction 

Integrated petroleum refining and extraction 

Miscellaneous petroleum and coal products 

Rubber and miscellaneous plastics products 

Tires and inner tubes 

Rubber products, except tires and inner tubes 

Miscellaneous plastics products 

Leather and leather products 

Footwear, except rubber 

Leather tanning and finishing, and leather prod- 
ucts not elsewhere classified 



Stone, clay, and glass products 

Glass and glass products 

Cement, hydraulic 

Structural clay products 

Pottery and related products 

Concrete, gypsum, and plaster products 

Miscellaneous nonmetallic mineral products 

Primary metal industries 

Blast furnaces, steel works, and iron and steel 
foundries and forgings 

Smelting, refining, rolling, drawing, and alloying 
of nonferrouE metals, including foundries and 
forgings 

Miscellaneous primary metal industries 

Primary metal industries not allocable 

Fabricated metal products, except machinery and 

transportation equipment 

Metal cans 

Cutlery, hand tools, and general hardware 

Heating apparatus (except electric) and plumbing 

fixtures 

Fabricated structural metal products 

Screw machine products, and bolts, nuts, screws, 
rivets , and washers 

Metal stampings 

Metal coating and engraving 

Fabricated wire products and miscellaneous fabri- 
cated metal products 

Fabricated metal products not allocable 



Machinery, except electrical 

Engines and turbines 

Farm machinery and equipment 

Construction, mining, and materials handling 

machinery and equipment 

Metalworking machinery and equipment 

Special industry machinery and equipment, except 

metalworking 



General industrial machinery and equipment-. 
Office, computing, and accounting machines . . 

Service industry machines 

Miscellaneous machinery, except electrical-. 
Machinery, except electrical, not allocable- 



Electrical machinery, equipment, and supplies ■ 

Electrical transmission and distribution equipment. 

Electrical industrial apparatus 

Household appliances 

Radio and TV receiving sets, except communication 
types 

Communication equipment 

Electronic components and accessories 

Electric lighting and wiring equipment, except 

insulated wire 

Electrical machinery, equipment, and supplies not 

elsewhere classified 

Electrical machinery, equipment, and supplies not 

allocable 



10,597 
1,195 

2,129 

1,265 

964 
660 

1,633 
818 

1,755 
178 

1,376 
216 
194 
968 

6,290 

266 

1,034 

4,990 

2,747 
748 

1,999 

9,060 

1,159 

334 

604 

566 

4,554 

1,843 

4,691 



2,083 
1,103 
(•) 

24,353 

57 

1,264 

922 
7,124 

2,702 
2,456 
2,663 

6,982 
183 

21,200 

132 

1,168 

1,481 
5,556 

3,483 

2,425 

252 

1,017 

5,604 

82 

10,737 
624 
773 
562 

788 

681 
3,759 

1,434 

2,061 

(») 



Motor vehicles and motor vehicle equipment 2,523 

Motor vehicles 986 

Motor vehicle parts and accessories 1,537 

Transportation equipment, except motor vehicles 2,867 

Aircraft, and complete guided missiles and space 

vehicles 149 

Aircraft parts, and guided missile and space 

vehicle subassemblies 793 

Ship and .toat building and repair 1,111 

Railroad equipment, including street cars 

Transportation equipment not elsewhere classified • • 716 

Fcx>tnotes at end of table- See text for explanatory statements and for 



6,786 
746 

1,381 
686 

729 
447 

1,005 
493 

1,166 
133 

838 
U7 
72 
629 

3,853 

200 

741 

2,912 

1,950 
509 

1,441 

6,041 
80S 
183 
381 
340 
3,189 
1,U0 

3,394 



1,574 
694 
(») 

18,436 
35 
936 

602 
5,380 

2,260 
1,969 
2,058 

5,058 
138 

15,525 
46 
833 

1,052 
4,290 

2,359 

1,694 
206 
717 

4,263 
65 

7,135 
460 
534 
347 

531 

418 
2,548 



1,379 

(•) 
1,795 
650 
1,145 

1,799 
45 



46,956,942 
14,009,938 

7,685,156 
7,955,033 

4,134,202 
1,932,399 

3,473,994 
1,493,113 
3,656,975 
2,616,132 

62,488,575 
1,279,184 

59,854,152 
1,355,239 

12,588,422 
6,817,106 
2,443,637 
3,327,679 

5,257,503 
3,343,229 

1,914,279 

13,629,903 
3,935,349 
1,336,743 
956,536 
482,199 
3,844,697 
3,074,379 

40,406,303 
23,053,120 



16,004,657 

1,240,462 

(•) 

33,250,608 
3,189,355 
2,335,862 

2,668,419 
9,435,950 

2,501,010 

3,733,165 

928,095 

8,152,323 
30o,429 

48,289,674 
1,548,948 
6,053,719 

7,171,612 
5,816,616 

6,254,814 

5,842,985 
8,747,287 
3,086,424 
3,154,784 
612,485 

43,229,922 
9,096,728 
2,287,283 
4,536,549 

6,600,454 

3,047,980 
9,752,464 

1,550,155 

3,416,870 

(♦) 

49,386,671 

41,601,647 

7,785,024 

30,337,686 
16,212,610 



44,752,168 
13,736,511 

7,162,399 
7,836,042 

4,041,500 
1,888,276 

3,229,277 

860,682 

3,399,204 

2,598,277 

61,858,848 
1,116,720 

59,580,948 
1,161,180 

11,818,313 
6,761,447 
2,102,967 
2,953,899 

4,853,987 
3,083,249 

1,770,738 

11,723,072 

3,741,288 

909,632 

685,860 

355,179 

3,298,729 

2,732,384 

37,690,372 
20,926,367 



15,5U,621 

1,141,351 

(•5 

30,684,191 
3,148,353 
2,222,088 

2,512,256 
8,398,826 

2,363,335 

3,474,137 

844,612 

7,429,843 

290,741 

44,599,441 
1,209,002 
4,825,207 

6,994,349 

5,517,456 

5,348,105 

5,649,213 
8,673,431 
2,853,197 
2,930,490 
598,991 

40,187,072 
8,998,113 
2,164,588 
4,346,650 

5,737,815 

2,842,465 
8,528,636 



3,251,712 

(•) 

48,153,181 

40,603,927 

7,549,254 



15,710,989 



45,661,146 
13,601,095 

7,560,290 
7,688,398 

3,957,225 
1,863,705 

3,425,247 
1,468,409 
3,578,598 
2,518,178 

58,559,918 
1,259,779 

55,967,363 
1,332,776 

12,317,624 
6,626,530 
2,401,016 
3,290,078 

5,181,647 
3,291,258 

1,890,389 

13,303,918 
3,849,262 
1,307,581 
925,931 
477,213 
3,761,610 
2,982,321 

39,701,251 
22,706,886 



15,667,581 
1,219,111 
, («) 

32,806,038 
3,160,855 
2,275,269 

2,633,201 
9,305,092 

2,464,819 

3,691,783 

918,171 

8,057,220 
299,623 

46,821,187 
1,527,018 
5,933,432 

6,956,964 
5,735,574 

5,998,061 

5,719,447 
8,275,461 
2,999,397 
3,077,225 
598,608 

42,498,210 
8,987,602 
2,255,934 
4,441,971 

6,512,281 

2,917,977 
9,590,191 

1,526,690 

3,367,579 

(•) 

48,433,246 

40,787,326 

7,645,920 

29,952,907 
16,032,848 



593 8,142,036 7,593,514 8,053,589 

624 1,778,441 1,503,187 1,749,870 

81 2,528,419 2,477,076 2,467,520 

456 1,676,180 1,442,647 1,649,080 

"Description of the Sample and Limitations of the Data. 



27,532,958 
8,917,862 

4,566,346 
3,734,325 

2,476,733 
859,070 

2,370,738 
1,053,708 
2,255,194 
1,298,982 

38,787,014 

1,031,622 

36,815,159 

940,233 

8,299,516 
4,334,830 
1,681,044 
2,283,642 

3,854,552 
2,429,928 

1,424,624 

8,847,362 

2,517,630 

783,567 

609,758 

327,098 

2,571,494 

2,037,815 

27,825,299 
15,331,718 



11,511,237 
903,934 
(») 



23,197,021 
2,191,812 
1,346,508 

1,895,845 
6,988,853 



1,679,223 

2,622,149 

568,780 

5,672,801 
231,050 

30,488,234 
1,101,767 
4,247,313 

4,874,598 
3,703,343 

4,126,365 

3,773,003 
3,948,362 
2,140,935 
2,137,157 
435,391 

29,436,877 
6,179,175 
1,410,915 
2,969,077 

4,944,721 

2,070,910 
6,844,225 

1,024,089 

2,210,213 

(») 

35,950,824 

30,338,235 

5,612,589 

23,300,791 

12,488,631 

6,212,129 
1,418,691 
1,860,425 
1,320,915 



4,812,311 
1,215,318 

895,628 
1,106,619 

478,246 
295,745 

211,502 

15,972 

276,414 

316,867 

4,280,279 
70,960 

4,148,438 
60,881 

778,365 
446,351 
164,964 
167,050 

267,834 
162,836 

104,998 

798,466 

336,652 

32,248 

35,700 

18,344 

174,070 

201,446 

2,763,475 
1,437,318 



1,229,852 
89,817 
(«) 

2,336,307 
272,955 
270,474 

134,326 
511,727 



233,363 

254,444 

62,172 

584,091 
12,755 

4,551,682 

98, XI 

294,143 

629,863 
568,058 

434,355 

519,645 

1,512,771 

222,571 

234,404 

37,531 

3,129,306 
864,207 
230,754 
357,928 

345,240 

219,909 
488,576 

109,185 

287,239 

(«) 
4,187,530 
3,591,258 
596,272 

1,196,520 
478,988 

418,817 
78,997 

136,992 
82,726 



4,972,996 
1,238,652 

932,934 
1,113,235 

482,147 
303,103 

225,854 

39,053 
309,928 
318,090 

4,300,421 

76,082 

4,156,905 

67,434 

823,873 

450,855 

170,620 

202,398 

285,975 
174,106 

111,869 

945,845 

349,338 

68,334 

53,013 

34,822 

215,100 

225,238 

2,860,271 
1,487,213 



1,267,846 
98,713 
(•) 

2,499,636 
275,421 
275,434 

151,764 
575,959 

239,100 

265,012 

67,772 

635,184 
13,990 

4,735,979 
107,457 
320,380 

648,436 
538,476 

436,393 

534,053 
1,524,314 
232,136 
256,213 
38,121 

3,354,106 
882,300 
237,148 
372,506 

378,821 

234,152 
601,907 



(•) 
4,278,148 
3,667,909 
610,239 

1,365,334 

570,196 

455,627 
103,333 
141,213 
94,965 



4,822,335 
1,196,313 

913,989 
1,097,483 

457,833 
302,447 

214,034 

31,185 

300,712 

303,339 

3,510,922 
73,804 

3,383,593 
53,525 

785,352 
440,823 
167,038 
177,991 

244,273 
154,500 

89,773 

887,370 
334,000 
60,644 
47,647 
31,582 
205,888 
207,609 

2,620,440 
1,411,218 



,107,246 
95,477 
(•i 



2,356,430 
272,809 
267,330 

147,718 
532,805 

212,133 

251,828 

59,596 

602,768 
9,493 

4,511,689 
106,333 
304,215 

623,605 
566,345 

456,834 
495,906 

1,511,333 

217,051 

213,663 

16,404 

3,236,510 
879,056 
224,147 
365,926 

369,079 

225,839 
544,679 

107,456 

296,307 

(«) 
4,204,022 
3,611,506 
592,516 

1,259,131 

500,344 

439,345 

94,112 

137,302 

88,073 



Corporation Returns/1967 



13 



ACTIVE CORPORATION RETURNS 



Table 1.— NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, TOTAL ASSETS, 

NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY— Continued 



Minor industry 



Income 
tax 



(Thousand 
dollars) 



Foreign 

tax 
credit 



Investment 
credit 



(Thoutmd 
dollaf) 



Distributions to stock- 
holders except in ovm stock 



(Thouaand 
dollar*) 



Returns with 
net income 
(Thouamtd 
dollara) 



Total 
assets 



(Thotiawid 
dollars) 



Net 
worth 



(Thousand 
dollar*) 



Depreciable 
assets 



(ThousKtd 
dollars) 



Depreciation 
deduction 
for year 

f Thousand 
dollars) 



(10) 



(13) 



(U) 



(!:■} 



(16) 



(17) 



Cie) 



Manufacturing — Continued 

Chemicals and allied products 

Basic chemicals 

Plastics materials and synthetic resins, rubber, 
and man-made fibers , except glass 

Drugs 

Soap and related products , except perfumes , 
cosmetics, and other toilet preparations 

Perfumes, cosmetics, and other toilet prepara- 
tions 

Paints and allied products, including gum and 
wood chemicals 

Fertilisers and other agricultural chemicals . . ■ . 

Miscellaneous chemical products 

Chemicals and allied products not allocable 

Petroleum refining and related industries 

Petroleum refining, without extraction 

Integrated petroleum refining and extraction- •• ■ 
Miscellaneous petroleum and coal products 

Rubber and miscellaneous plastics products 

Tires and inner tubes 

Rubber products, except tires and inner tubes-. ■ 
Miscellaneous plastics products 

Leather and leather products 

Footwear, except rubber 

Leather tanning and finishing, and leather prod- 
ucts not elsewhere classified 



Stone, clay, and glass products 

Glass and glass products 

Cement, hydraulic 

Structural clay products 

Pottery and related products 

Concrete, gypsum, and plaster products 

Miscellaneous nonraetallic mineral products 

Primary metal industries 

Blast furnaces, steel works, and iron and steel 
foundries and forgings 

Smelting, refining, rolling, drawing, and alloying 
of nonferrous metals, including foundries and 
forgings 

Miscellaneous primary metal industries 

Prijnary metal industries not allocable 

Fabricated metal products , except machinery and 

transportation equipment 

Metal cans 

Cutlery, hand tools, and general hardware 

Heating apparatus (except electric) and plumb- 
ing fixtures 

Fabricated structural metal products 

Screw machine products, and bolts, nuts, screws, 
rivets , and washers 

Metal stampings 

Metal coating and engraving 

Fabricated wire products and miscellaneous 
fabricated metal products 

Fabricated metal products not allocable 

Machinery , except electrical 

Engines and turbines 

Farm machinery and equipment 

Construction, mining, and materials handling 

machinery and equipment 

Metalworking machinery and equipment 

Special industry machinery and equipment, except 

metalworking 



General industrial machinery and equipment -- 
Office, computing, and accounting machines. - 

Service industry machines 

Miscellaneous machineiy, except electrical- - 
Machinery, except electrical, not allocable- 



Electrical machinery, equipment, and supplies 

Electrical transmission and distribution equip- 
ment 

Electrical industrial apparatus 

Household appliances 

Radio and TV receiving sets, except communication 
types 

Communication equipment 

Electronic components and accessories 

Electric lighting and wiring equipment, except 

insulated wire 

Electrical machinery', equipment, and supplies not 

elsewhere classified 

Electrical machinery, equipment, and supplies not 

allocable 

Motor vehicles and motor vehicle equipment 

Motor vehicles 

Motor vehicle parts and accessories 

Transportation equipnent, except motor vehicles 

Aircraft, and complete guided missiles and space 

vehicles 

Aircraft parts, and guided missile and space 

vehicle subassemblies 

Ship and boat building and repair 

Railroad equipment, including street cars 

Transportation equipment not elsewhere classified - 



2,275,259 
563,358 



432,706 
521,722 



144,020 

99,007 

12,750 

140,676 

144,757 

1,645,230 
35,000 

1,586,738 
23,492 

3d3,871 

209,641 

76,119 

78,111 

111,622 
71,618 

40,004 

403,634 
156,988 
28,234 
21,420 
14,439 
86,806 
95,747 



512,818 
43,644 
(-) 

1,068,308 
129,767 
125,291 

68,315 
236,161 

95,955 
113,571 
22,872 

272,287 
4,089 

2,116,638 

51,332 

143,781 

295,680 
253,378 

209,676 

230,017 

726,766 

101,909 

91,765 

7,334 



420,053 
105,239 
172,390 



101,370 
255,114 



(*) 
2,003,275 
1,723,339 
279,936 



279,580 
74,235 



17,269 
69,285 



50,900 



13,342 
21,702 

914,791 

1,858 

912,409 

524 

42,549 

40,028 
1,484 
1,037 

1,112 
767 



35,915 

7,941 

297 

550 

(•) 

3,066 

24,019 

160,347 
36,715 



116,296 
7,333 

(•) 

48,720 

3,824 

15,389 

8,048 
16,668 

1,377 
312 
(•) 

2,179 
406 

223,460 
4,884 
8,446 

24,517 
2,612 

17,324 

10,520 

147,621 

6,915 

383 

38 

113,572 

19,934 

1,578 

18,257 



34,743 
6,057 



4,831 



(•) 
165,368 
152,627 

12,741 



209,819 


4,670 


43,496 


74 


65,555 


3,469 


41,628 


27 



156,665 
73,091 



41,902 
12,058 



1,924 

3,376 

1,901 

8,055 

10,925 

141,326 
1,421 

138,191 
1,714 

27,589 

18,857 

3,013 

5,719 

4,603 
2,685 

1,918 

38,739 
16,092 
4,087 
2,244 
725 
9,308 
6,283 

145,443 
94,260 



48,774 
2,225 
(•) 

51,183 
9,769 
3,404 

3,088 
10,200 

5,171 
5,159 
1,498 

12,542 
352 

82,847 
1,977 
6,511 

14,469 
12,403 

8,178 

12,224 
14,973 

5,007 
6,772 

(») 

66,861 

18,146 
3,261 
4,825 



5,420 
14,673 



4,124 

(•) 

74,787 
DO, 640 
14,147 
58,353 

35,702 

14,742 
1,925 
5,299 

685 



1,772,580 
503,580 



362,369 
386,858 



81,063 

80,328 
20,917 
73,816 
129,450 

2,629,495 
10,622 

2,603,493 
15,380 

234,420 

157,194 

27,479 

49,747 

63,402 

50,486 

12,916 
334,840 

121,180 
59,367 
15,846 
8,302 
60,734 
69,411 

942,756 



358,321 
12,125 
(•) 

452,340 
81,559 
59,483 

31,955 
85,843 

42,570 

45,730 

5,944 

96,051 
3,205 

1,048,068 
27,078 
111,462 

223,188 
99,798 

107,511 

81,894 
300,792 
39,680 
43,965 
12,700 

792,429 

270,765 
43,463 
111,626 



62,525 
72,398 

18,771 

58,035 

(•) 

1,633,267 
1,490,221 

143,046 

340,611 

158,213 

108,194 
9,233 
60,580 
4,391 



1,752,473 
498,295 



362,124 
386,577 



78,902 

79,963 

9,723 

73,336 

129,354 

2,^)24,859 

9,786 

2,599,706 

15,367 

233,022 

156,986 

26,678 

49,358 

62,703 
49,818 

12,885 

314,913 
120,899 
47,483 
12,289 
6,792 
58,318 
69,132 

903,991 
533,869 



357,867 
12,083 
(*) 



443,616 
81,462 
59,323 

31,884 
84,902 



42,537 

45,711 

5,944 

88,648 
3,205 

1,027,205 
23,097 
99,265 

223,054 
99,446 

105,143 

81,640 
300,792 
38,179 
43,889 
12,700 

785,233 

270,692 

43,351 

111,577 

91,012 

d2,311 
67,260 

18,771 

57,863 

(*) 
1,629,567 
1,490,004 
139,563 



158,213 

103,473 
9,233 
59,852 
4,391 



41,215,292 
15,040,794 



7,686,464 
6,034,247 



1,318,854 

2,130,338 
1,476,163 
2,774,217 
2,532,169 

68,865,593 
715,961 

67,271,108 
878,524 

9,006,130 
5,525,007 
1,512,466 
1,968,657 
2,952,632 
1,933,022 

1,019,610 

13,071,360 
3,556,825 
2,276,316 
1,100,028 
330,018 
3,037,355 
2,770,818 

41,565,947 
23,893,891 



16,870,772 
744,122 
(•) 

20,921,592 
2,544,105 
1,787,188 

1,811,125 

5,403,538 



1,536,182 

2,254,625 

494,657 

4,912,550 
177,622 

38,036,034 

873,052 

5,423,681 

6,013,428 
4,082,419 

4,833,386 

3,621,159 
8,380,296 
1,943,573 
1,663,790 
1,200,750 

31,536,089 

7,202,407 
1,630,787 
3,379,436 

3,459,306 

3,011,493 
7,147,351 



2,289,958 

(-) 
39,258,397 
34,577,333 
4,691,064 

21,488,291 

11,690,257 

5,818,912 

1,069,450 

2,271,610 

638,062 



24,689,032 
8,333,822 



4,968,000 
3,813,906 



905,893 

1,403,615 

555,825 

1,628,201 

1,543,560 

46,708,112 
280,051 

45,924,173 
503,888 

4,779,329 

2,948,743 

606,171 

1,024,415 

1,678,491 
1,067,397 

611,094 

8,010,664 
2,208,590 
1,341,816 
721,932 
177,737 
1,729,589 
1,830,900 

24,412,035 



9,088,857 

405,430 

(•) 

11,933,449 
1,390,580 
1,139,150 

1,021,174 
2,815,814 



1,008,321 

1,284,799 

272,695 

2,902,441 
98,475 

22,232,497 

473,784 

2,680,316 

3,701,192 
2,573,755 

2,558,236 

2,103,593 

5,340,654 

1,065,574 

882,915 

752,378 

15,206,407 

3,050,291 
1,044,345 
1,701,733 

1,428,379 

1,503,005 
3,399,811 

541,548 

1,376,970 

(«) 

20,576,131 

17,490,038 

3,086,093 

7,919,836 
3,484,442 

2,574,739 
511,791 

1,035,674 
263,190 



31,257,325 
12,782,307 



8,042,050 
2,965,140 



303,949 

1,158,202 

930,799 

1,892,065 

2,241,632 

51,501,915 
549,378 

50,205,744 
646,793 

5,474,610 

3,574,912 

713,719 

1,185,979 

845,755 
486,861 

358,895 

11,560,603 

2,981,106 

2,624,433 

941,649 

224,086 

2,756,545 

2,022,784 

39,439,779 



11,274,908 
464,182 
(») 

11,249,536 

2,150,149 

773,891 

883,614 
2,233,561 

1,027,029 

1,329,266 

282,192 

2,438,151 
81,583 

19,196,380 

433,412 

2,034,232 

2,623,715 
2,383,005 

2,078,779 

1,895,955 
5,618,892 

323,122 
1,031,593 

273,670 



2,902,573 

769,729 

1,003,783 



919,722 
2,582,159 

397,045 

920,398 

(«) 
18,342,119 
16,027,633 
2,314,486 

9,030,413 
4,389,060 

2,312,941 
497,023 

1,625,385 
206,004 



2,011,100 
862,193 



527,273 
170,911 



20,895 

57,220 

55,112 

121,207 

Ul,094 

2,433,075 
33,902 

2,358,882 
40,291 

392,997 

229,554 

57,375 

106,068 

65,715 
39,754 

25,951 

703,674 
174,187 
136,842 
47,770 
11,356 
213,746 
119,773 



572,510 
34,360 
(«) 

804,266 

131,948 

55,012 

53,095 
175,496 

74,078 
95,514 
24,810 

188,269 
6,044 

1,655,911 

36,331 

139,172 

179,749 
167,273 

165,599 

149,980 

648,938 

71,603 

96,382 

11,884 

1,082,289 

216,337 
57,479 
96,610 



87,498 
268,658 



(•) 

1,358,548 

1,112,507 

246,141 



355,144 

175,181 
31,120 

113/177 
17,159 



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



14 

ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 



Table 1.— NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, TOTAL ASSETS, 
NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY— Continued 



Minor industry 



Number of returns 



With net 
Income 



Total receipts 



All returns 

(Thoumand 
dollaru) 



Returns with 

net income 

(1hou»M>d 
dotlmra) 



Business 
receipts 



Coat of 
sales and 
operations 

C Thoutand 
doUarw) 



Net income 
(less 

deficit) 

( Thoutand 
dollar a) 



Net 
income 



dallara) 



Income 
subject 



( Thouatnd 
dollara) 



Manufac luring — Cont inued 

Scientific instruments, photographic equipment, 

watches and clocks 

Scientific and mechanical measuring instruments. 

Optical, medical, and ophthalmic goods 

E^otographic equipment and supplies 

Watches and clocks 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(6) 



i9) 



Miscellaneous manufacturing industries , Including 

ordnance and accessories 

Jeweliy and silverware 

Toys and sporting goods 

Ordnance, except guided missiles 

Costume Jewelry 

KAisical instruments, office and artists' materials, 
and manufacturing industries not elsewhere 
classified 



Manufacturing not allocable. 



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



Transportation • • 

Railroad transportation, terminals, and related 
services 

Local, suburban, and intercity passenger transpor- 
tation, terminals, and related services 

Motor freight transportation, warehousing, 
terminals, and related services 

Water transportation, terminals, and related 
services 

Air transportation, terminals, and related 
services • 

Pipe line transportation, terminals, and related 
service 

miscellaneous transportation services 

Communication services 

Telephone and telegraph communications (wire or 
radio) 

Radio and television broadcasting 

Communication services not elsewhere classified.... 

Electric, gas, and sanitary services 

Electric companies and systems (95 percent or more 

of total receipts) 

Gas gompanies and systems (95 percent or more of 

total receipts) 

Combination companies and systems - gas, electric, 

or other services 

Water supply and other sanitaiy services 



Wholesale and retail trade. 
Wholesale trade 



Groceries and related products 

Meat and meat products 

Groceries and related products, except meat and 

meat products 

Machinely, equipment, and supplies.. 

Miscellaneous wholesale trade 

^totor vehicles and automotive equipment 

Drugs, chemicals, and paints 

Dt7 goods and apparel 

Farm products — raw materials 

Electrical goods 

Hardware, and plumbing and heating equipment and 
supplies 

Metals and minerals, except petroleum products 
and scrap 

Petroleum bulJi stations and terminals 

Alcoholic beverages 

Paper and its products 

Lumber and construction materials 

Other wholesale trade 



Wholesale trade not allocable. 



Retail trade. 



Building materials, hardware, and farm equipment 

stores 

Building materials dealers 

Hardware stores 

Farm equipment dealers 

General merchandise stores 

Department stores 

Variety stores 

Mail order houses 

General merchandise stores not elsewhere 
classified 

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 accessoiy stores 

Furniture, home furnishings, and equipment stores. 
Eating and drinking places 



3,772 
1,323 

2,040 
329 

80 

9,765 

1,127 

1,508 

124 

690 



6,316 
447 



66,045 
50,972 

5U 

9,030 

25,673 

5,056 

3,171 

343 
7,185 

7,375 

1,868 
3,996 
1,511 

7,698 

217 

1,699 

155 
5,627 

4o5,841 

142,531 

16,052 
3,320 

12,732 

20,888 

104,887 
11,336 

5.847 

0,111 

5,b2S 
7,883 

7,869 

2,735 

6,105 
3,876 
2,959 
7,284 
37,254 

704 

315,581 

30,055 
16,776 
7,360 
5,919 

20,814 
4,224 

3 , 147 

I,25L 

12,193 

22,249 

50,644 

29,255 

9,510 

11,379 

32,701 
27,687 
57,492 



2,8W 
959 

1,587 

209 

59 

6,439 
828 
868 
116 
607. 



4,020 
151 

42,315 

33,015 

Jo3 

5,928 

17,342 

3,251 

1,613 

222 
4,291 



1,446 

2,300 
836 

4,718 

164 

1,451 

121 
2,982 

318,746 

103,192 

10,888 
2,391 

8,497 
15,451 

76,329 
8,507 
4,194 
4,235 

3,798 
5,516 

6,199 

2,074 
5,114 
3,155 
2,297 
5,232 
26,008 

524 

209,944 

21,402 

11,767 

5,036 

4,599 

14,931 

3,171 

2,468 

898 

8,394 

13,061 

34,021 
20,396 

5,968 

7,657 

25,138 
18,539 
32,197 



10,674,339 

4,102,103 

2,072,180 

3,738,191 

761,865 

9,069,505 
1,152,731 
2,205,249 

711,939 
270,031 



4,729,555 
173,163 



102,398,443 
47,033,243 

12,882,024 
2,661,340 

14,073,715 

4,343,171 

8,475,681 

1,345,100 
3,252,212 

25,068,363 

21,495,491 

3,278,250 

294,622 

30,296,837 

9,196,376 

10,944,933 

9,350,103 
805,425 

410,369,867 

185,573,100 

38,718,139 
8,392,390 

30,325,749 
16,288,574 

130,397,960 
8,724,741 
9,203,421 
6,937,049 
14,372,808 
9,783,780 

8,626,646 

6,959,842 
7,650,526 

11,375,932 
4,574,902 
6,945,668 

35,242,645 

168,427 
220, 5U, 318 

13,267,832 
8,232,085 
1,724,130 
3,311,617 

45,893,476 

31,979,549 

6,173,958 

1,343,838 

6,396,131 

49,582,850 

53,630,939 

45,418,046 

3,784,043 

4,428,850 

12,717,594 
9,873,644 
12,067,588 



10,113,472 

3,767,133 

2,023,944 

3,612,684 

709,711 

8,159,250 

1,109,430 

1,908,979 

663,908 

262,637 



4,214,296 
147,889 

87,786,594 
34,736,410 

7,780,034 

2,327,184 

10,928,971 

3,285,451 

6,860,234 

1,201,075 
2,353,461 



21,125,197 

3,021,674 

226,446 

28,676,867 

9,146,094 

9,464,742 

9,349,729 
716,302 

355,876,403 

163,159,756 

32,785,592 
7,273,966 

25,511,626 
14,424,392 

115,811,335 
7,954,377 
8,723,671 
6,167,769 
10,150,706 
8,899,578 

7,955,681 

6,228,142 
7,172,345 

10,582,311 
4,337,168 
5,961,084 

31,678,503 

138,437 
189,217,298 

11,398,715 
7,106,279 
1,439,730 
2,852,706 

41,928,715 

29,U5,574 

6,084,357 

1,229,792 

5,468,992 

43,832,880 

43,583,972 

36,845,963 

3,155,849 



11,265,641 
8,028,881 
9,186,403 



10,439,U1 
4,018,777 
2,023,730 
3,644,300 
752,334 

8,383,601 

1,143,078 

2,118,147 

703,776 

267,069 



4,651,531 
169,526 

99,190,985 
44,844,089 

11,883,291 
2,519,120 

13,824,016 

4,111,638 

8,023,314 

1,325,666 
3,157,044 



21,106,814 

3,154,894 

268,048 

29,817, WO 

9,102,664 

10,674,459 

9,238,002 
752,015 

403,232,335 

182,687,302 

38,315,007 
8,377,186 

29,934,821 
15,831,126 

128,330,373 
8,608,825 
9,004,165 
6,354,714 
14,148,473 
9,646,309 

8,496,790 

6,879,006 
7,434.724 

U, 286, 587 
4,524,543 
6,828,300 

34,667,937 

163,796 
216,340,613 

12,996,141 
8,074,576 
1,688,952 
3,232,613 

44,582,836 

31,016,553 

6,062,769 

1,269,983 

6,233,531 

49,196,005 

53,007,317 

44,961,094 

3,726,911 

4,319,312 

12,338,563 
9,485,062 
11,802,180 



5,847,927 
2,601,363 
1,118,291 
1,594,822 
533,451 

6,103,113 
793,484 

1,462,269 
533,078 
190,118 



3,124,164 
103,582 



53,303,545 
30,638,930 

3,327,751 

1,610,030 

9,333,677 

3,001,019 

5,372,621 

765,863 
2,177,969 

12,337,414 

10,513,173 

1,700,463 

123,773 

15,327,201 

3,696,180 

7,077,676 

4,188,132 
365,213 

3U,809,742 

153,829,515 

34,265,432 
7,557,035 

26,708,397 
12,264,967 

107,192,642 
6,770,512 
7,339,456 
5,524,444 

13,193,913 
7,740,772 

6,697,715 

5,973,086 
6,332,115 
9,360,833 
3,711,322 
5,724,509 
23,773,965 

106,474 

157,762,025 

9,998,104 
6,091,901 
1,188,664 
2,717,539 

23,546,291 

19,798,932 

3,849,291 

701,252 

4,196,766 

38,305,831 

44,656,209 
38,643,189 
2,337,299 

3,170,721 

7,925,844 
6,302,W5 
5,502,115 



1,432,523 

272,702 

239,355 

909,149 

61,317 

541,779 
79,686 
97,996 
65,573 
6,960 



291,564 
11,111 



10,602,908 
1,652,819 

134,333 

144,562 

409,626 

230,313 

444,080 

151,527 
138,378 

4,533,801 

4,257,561 

268,644 

7,596 

4,416,288 

1,971,693 

380,726 

1,490,633 
73,181 

8,931,782 

3,704,518 

369,309 
62,530 

306,729 
524,050 

2,806,072 
245,188 
278,954 
156,129 
90,884 
274,268 

243,666 

165,203 
202,310 
204,317 
91,234 
110,010 
733,903 

5,087 

5,144,086 

324,127 

227,674 

36,467 

59,936 

1,916,669 

1,433,799 

277,065 

36,654 

169,151 

764,261 

543,615 

357,629 

86,012 

99,974 

460,085 
210,611 
282,310 



1,545,960 

309,340 

244,755 

929,072 

62,793 

607,558 
82,868 
123,819 

69,860 
7,076 



323,935 
12,472 

11,225,336 
2,149,272 

331,547 

155,306 



295,084 



165,176 
166,807 



4,262,946 
329,863 
25,304 

4,457,946 



334,405 

1,490,801 
107,026 

10,493,513 

4,312,772 

436,779 
73,673 

358,106 
609,066 

3,260,440 
287,597 
296,426 
190,833 
135,100 
320,048 

280,134 

189,325 
216,580 
239,480 
96,921 
132,893 
875,043 

6,487 

6,078,834 

401,678 

274,534 

52,567 

74,577 

2,026,277 

1,491,605 

279,671 

45,730 

209,271 
367,980 

728,299 

490,678 
101,389 

136,232 

527,067 
299,193 
434,512 



1,519,195 

297,328 

237,009 

923,204 

61,154 

545,193 
80,224 

112,210 
69,254 
4,275 



279,230 
11,922 

10,769,103 
1,865,983 

299,730 

W0,405 

461,052 

223,516 

430,420 

140,160 
120,700 



4,207,814 

296,903 

13,467 

4,334,936 

1,953,680 

357,028 

1,470,786 
93,442 

9,036,738 

3,711,316 

360,235 
52,345 

307,940 
526,637 

2,820,134 
250,709 
260,022 
169,374 
108,721 
296,281 



246,546 

179,927 
132,371 
218,903 
85,664 
109,531 
762,135 

4,710 

5,241,642 

300,320 

211,706 

37,994 

50,620 

1,895,392 

1,394,428 

269,364 

43,400 

188,200 

792,431 

603,323 

412,217 

33,069 



4o0,299 
227,800 
331,746 



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



Corporation Returns/1967 



15 



ACTIVE CORPORATION RETURNS 



Table 1,— NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, TOTAL ASSETS, 
NET WORTH. DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY— Continued 



Minor industry 



Manufacturing — Continued 

Scientific instruments, photographic equipment, 

watches, and clocks 

Scientific and mechanical measuring instruments. 

Optical, medical, and ophthalmic goods 

Photographic equipment and supplies 

Watches and clocks 



Miscellaneous manufacturing industries, including 

ordnance and accessories 

Jewelry and silverware 

Toys and sporting goods ■ 

Ordnance, except guided missiles. 

Costume jewelry 

Musical instruments, office and artists' materials 
and manufacturing industries not elsewhere 
classified 



Manufacturing not allocable. 



gas, and 



Transportation, communication, electric 
sanitary services 

Transportation 

Railroad transportation, terminals, and related 
services 

Local, suburban, and intercity passenger transpor- 
tation, terminals, and related services 

Motor freight transportation, warehousing, 
terminals, and related services 

Water transportation, terminals, and related 
services 

Air transportation, terminals, and related 
services. 

Pipe line transportation, terminals, and related 



Income 

tax 



(Thouaaiid 
dollara) 



(10) 



services. 



Miscellaneous traj^sportation services. 



Communication services ■ 

Telephone and telegraph communications (wire or 
radio) 

Radio and television broadcasting 

Communication services not elsewhere classified... 

Electric, gas, and sanitary services.. 

Electric companies and systems (95 percent or more 

of total receipts) 

Gas companies and systems (95 percent or more of 

total receipts ) 

Combination companies and systems - gas, electric, 

or other services 

Water supply and other saiiitaiy services 



Wholesale and retail trade. 
Wholesale trade 



Groceries and related products 

Meat and meat products 

Groceries and related products, except meat and 

meat products. 

Machinery, equipment, and supplies 

Miscellaneous wholesale trade 

Motor vehicles and automotive equipment 

Drugs, chemicals, and paints 

Dry goods and apparel. 

Farm products — raw materials 

Electrical goods 

Hardware, and plumbing and heating equipment and 
supplies • 

Metals and minerals, except petroleum products 
and scrap 

Petroleum bulk stations and terminals 

Alcoholic beverages 

Paper and its products 

Lumber and construction materials 

Other wholesale trade 



Wholesale trade not allocable. 
Retail trade 



Building materials, hardware, and farm equipment 

stores 

Building materials dealers 

Hardware stores. 

Farm equipment dealers 

General merchandise stores 

Department stores. 

Variety stores 

Mail order houses. 

General merchandise stores not elsewhere 
classified 

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 furr^ishii^gs, and equipment stores. 
Eatii]g and drinking places 



718,654 
138,435 
109,061 
441,863 
29,295 

244,932 
35,870 
51,081 
32,918 
1,413 



123,650 
5,283 



5,028,659 
795,602 

134,259 
56,395 

131,935 
96,714 

208,920 

67,950 
49,429 

2,149,436 

:, 010,801 

133,730 
4,905 

2,083,621 

938,891 

402,722 

704,503 
37,505 

3,640,796 

1,499,114 

146,535 
19,717 

126,818 
206,595 

1,144,543 
101,494 
109,223 
69,339 
44,085 
126,554 

100,064 

78,039 
49,524 

93,930 

34,600 

38,262 

299,384 

1,436 

2,112,604 

102,836 
"6,017 
11,929 
14,890 
875,317 
661,491 
124,522 
17,3&4 

71,940 

352,965 

214,351 

143,781 

31,966 



164,608 

74,977 

m,130 



Foreign 

tax 

credit 

dollara) 



(11) 



66,300 
10,219 
12,695 
43,327 
559 

4,7Cf7 

157 

1,169 

175 
1 



3,205 
16 



J9,567 
13,310 

1,379 

1,358 

99 

2,430 

5,176 

970 
1,898 

14,445 

11,692 

2,559 
194 

1,812 

364 

284 

1,129 
(«) 

83,657 

34,533 

3,028 
163 

2,365 
2,868 

28,637 

(•) 
2,438 
3,830 
5,662 

(») 

1,859 

707 
4,418 
299 
(•) 
(») 
6,877 



1,000 

981 

13 

6 

37,610 
5,360 
31,465 



785 
,549 
57 



Divestment 
credit 



(Thcuaartd 
doltaral 



Distributions to stock- 
holders except in own stock 



(12) 



(M 
(•) 



(') 



23,469 
5,543 
3,525 

14,090 
31i 

8,490 
872 

1,738 
644 
124 



5,112 
(«) 

554,797 
200,638 

51,046 

11,331 

24,588 

17,303 

76,994 

12,847 
6,579 

138,077 

129,507 
7,352 
1,218 

216,032 

80,933 

61,271 

69,749 
4,079 

143,510 

47,127 

6,841 
792 

6,049 
6,148 

34,138 
1,552 
4,533 
1,340 
4,566 
1,132 

2,231 

2,690 
3,483 
1,072 
946 
1,174 
9,369 

(«) 
95,618 

2,677 

1,305 

331 

541 

32,671 
22,262 

5,219 
356 

4,334 

27,012 

6,135 
3,360 
1,211 

1,564 

4,353 

831 

12,483 



(Thousand 
dollar*) 



(13) 



319,628 
66,611 
39,449 

208,355 
5,213 

97,331 
12,785 
10,002 
11,614 
(«) 



63,138 
(«) 



5,146,136 
909,325 

431,832 

58,541 

90,981 

50,542 

92,576 

121,505 
63,348 

1,653,178 

1,567,535 
33,404 
(•) 
2,533,633 

1,046,983 

582,976 

920,928 
32,746 

1,884,839 

642,193 

84,496 
14,4i9 

70,047 
73,138 

483,393 
49,717 
51,749 
22,776 
^6,054 
36,338 

51,567 

39,306 
27,872 
28,521 
19,233 
18,609 
m,151 

1,165 

1,232,732 

78,289 

65,242 

5,569 

7,478 

537,445 
441,807 

77, 398 
2,234 

16,006 

223,430 

101,133 
78,700 
14,849 

7,634 

69,845 
36,302 
59,160 



Returns with 

net income 

(Thousand 

dollars) 



(14) 



318,228 
65,416 
39,449 

208,332 
5,031 

95,937 

12,783 

9,999 

11,594 
(•) 



61,369 
(♦) 



4,901,879 
781,019 

342,550 

57,304 

36,365 

40,825 

80,930 

117,469 
55,526 

1,623,192 

1,551,502 
74,451 
(♦) 
2,492,668 

1,045,983 

497,682 

920,928 
27,075 

1,824,770 

621,225 

34,069 
14,448 

59,521 
72,393 

463,597 
47,525 
51,514 
22,550 
24,522 
36,838 

50,048 

35,292 

27,316 

27,471 

18,831 

17,261 

104,329 

1,166 

1,193,331 

72,557 
60,014 
5,569 
6,974 

527,254 

431,933 

77,398 

2,196 

15,727 

219,125 

95,570 
73,141 
14,849 

7,580 

63,686 

34,791 
58,575 



Total 
assets 



(Thousiajd 
dollars) 



(15) 



Net 
worth 



(Thousartd 
dollars) 



(16) 



8,516,332 
3,219,018 
1,398,229 
3,410,487 
488,598 

5,701,901 
741,622 

1,432,078 
391,686 
106,842 



3,029,673 
U9,996 



221,143,901 
70,594,853 

35,215,284 
2,547,956 
7,742,535 
5,503,060. 

11,306,563 

3,485,154 
3,294,305 

56,319,610 

51,817,821 

3,866,379 

635,410 

94,229,433 

35,240,622 

23,872,600 

32,001,116 
3,115,095 

144,128,553 

61,337,777 

5,755,902 
1,027,692 

5,728,210 
7,355,955 

47,149,506 
3,248,641 
3,530,534 
2,749,378 
4,197,036 
3,568,210 

3,525,182 

3,046,015 
3,333,158 
2,833,767 
1,368,657 
2,388,901 

13,309,967 
66,404 

81,109,171 

6,579,234 

4,010,409 

918,609 

1,650,216 

26,395,931 

19,736,456 

3,141,559 

839,722 

2,628,234 

9,179,843 

13,223,396 

10,298,738 

1,017,664 

1,911,994 

5,733,732 
4,907,524 
4,935,148 



5,150,952 
1,771,272 

910,756 
2,246,955 

231,959 

2,974,399 
360,073 
513,685 
212,312 
43,173 



1,745,156 

57,119 



101,750,405 
32,064,435 

19,935,387 

1,126,744 

3,117,361 

2,251,058 

3,536,300 

968,474 
1,067,611 

31,014,249 

29,021,174 

1,668,050 

325,025 

38,671,721 

14,875,572 

8,970,902 

13,572,784 
1,252,463 

62,929,688 

26,156,390 

2,767,303 
416,174 

2,351,129 
3,166,279 

20,205,726 
1,457,20? 
1,805,757 
1,11.4,090 
1,604,753 
1,563,016 

1,810,317 

1,312,728 
1,319,823 
1,274,579 
635,245 
1,053,130 
5,255,031 
27,082 
35,00.3,279 

3,221,369 

2,141,713 

528,706 

550,943 

11,646,732 

8,444,811 

1,729,746 

252,120 

1,220,055 

4,619,568 

4,999,218 

3,917,106 

432,461 

649,651 

3,042,403 
2,094,712 
1,794,571 



Depreciable 
assets 



( TflOUS: 

dolla. 



Depreciation 
deduction 
for year 

(Thousvid 
dollars) 



(17) 



1,365,054 
590,854 

2,377,138 
130,401 

2,248,696 

169,677 

481,215 

157,050 

29,799 



1,410,955 
38,13.0 



233,356,447 
68,728,393 

38,353,583 

2,144,461 

7,382,942 

4,291,847 

9,762,893 

3,916,504 
2,876,153 

56,670,557 

54,322,848 

1,960,013 

387,791 

107,957,397 

40,927,408 

27,039,936 

36,996,2Cr? 
2,993,846 

43,376,681 

13,959,204 

2,031,028 
341,525 

1,739,403 
1,559,328 

10,305,250 
564,12.0 
718,253 
338,316 
1,696,440 
467,343 

739,544 

701,322 

1,294,944 

389,051 

234,015 

632,947 

2,529,055 

13,598 

28,917,645 

1,682,345 

1,153,681 

236,093 

277,571 

8,529,601 
6,035,793 

1,223,494 
38,499 

1,180,815 

5,509,953 

3,425,731 

2,359,857 

550,597 

516,277 

1,309,849 

859,314 

4,135,175 



(13) 



415,620 
124,659 
48,632 
232,716 
9,613 

165,433 
11,000 
40,144 
11,531 
1,713 



101,045 
4,344 



10,400,692 
4,050,551 

1,394,865 

229,777 

791,382 

292,223 

960,133 

174,587 
207,484 

2,630,470 

2,413,076 
176,707 
40,687 

3,719,671 

1,359,00.4 

954,459 

1,310,557 
95,541 

3,567,313 

1,143,934 

172,452 
28,894 

143,558 
159,107 

310,389 
50,726 
47,776 
26,581 
97,940 
42,502 

60,535 

51,027 
105,709 
38,755 
19,316 
53,784 
216,138 

1,485 

2,384,474 

132,389 
90,689 
16,885 
24,815 

630,396 

403,745 

90,251 

7,580 

122,810 

486,111 

301,735 
201,473 
47,949 

52,314 

104,728 
83,092 
350,339 



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



16 

ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 



Table 1.— NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, TOTAL ASSETS 
NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY— Continued 



Minor industry 



Wholesale and retail trade — Continued 
Retail trade — Continued 

Miscellaneous retail stores 

Drug stores and proprietary stores ■ 

Liquor stores.. 

Jewelry stores 

Miscellaneous retail stores, except drug, liquor, 
and Jeweliy stores 

Retail trade not allocable , 

Wholesale and retail trade not allocable 



Finance, insurance, and real estate. 



Banks and trust companies 

Mutual savings banks 

Banks and trust companies, except mutual savings 
banks 



Credit agencies other than banks 

Savings and loan associations 

Personal credit agencies 

Business credit agencies 

loan correspondents and brokers, and other credit 

agencies 

Credit agencies and finance not allocable 



Security and commodity brokers, dealers, exchanges, 
and services 

Security brokers, dealers, and flotation companies. 
Commodity brokers and dealers; security and 
connodity exchanges; and allied services.... 

Holding and other investment companies 

Regulated investment companies 

Real estate investment trusts 

Small business investment coinpanies 

Other holding and investment companies 



Insurance carriers 

Life insurance 

}*tutual insurance, except life or marine and certair 

fire or flood insurance coinpanies^ 

Other insurance companies 



Insurance agents, brokers, and service. 



Real estate 

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

Lessors of mining, oil, and similar property 

Lessors Of railroad property , 

Lessors of real property not elsewhere classified.. 

Real estate subdividers, developers, and operative 
builders 

Agents, brokers, and managers 

Title abstract con^anies 

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



Hotels, rooming houses, camps, and other lodging 

places 

Tourist courts and motels 

Hotels and other lodging places, except tourist 
courts and motels 



Personal services , 

Laundries, laundry services, cleaning and dyeing 
plants , 

Photographic studios, including commercial 
photography , 

Beauty and barber shops and miscellaneous personal 
services 



Business services 

Advertising 

Services to dwellings and other buildings, and 
miscellaneous business services 



Automobile and other repair services 

Automobile parking, repair, and services. 
Repair services, except automobile 

Motion pictures 

Motion picture production, distribution, ; 

related services 

Motion picture theaters 



Amusement and recreation services, except motion 
pictures 



Miscellaneous settees 

Medical services 

Educational services 

Services not elsewhere classified. 



283 Nature of business not allocable. 



Number of returns 



(1) 



73,241 

13,783 

7,662 

6,727 

40,069 

698 

7,729 

399,115 

14,308 
484 

13,824 

48,209 
5,715 

16,470 
2,397 

5,356 
17,771 

4,281 
3,139 

1,142 

37,564 
492 
292 
739 

36,041 

6,851 
1,731 

876 
4,194 

24,197 

263,705 

183,026 

1,221 

44 

5,762 

40,514 
22,653 
2,012 

3,473 

220,561 

18,067 
8,928 

9,139 
34,749 



2,919 

14,986 

60,818 
9,704 

51,114 

31,120 
22,335 

8,785 

7,095 

3,260 
3,835 



23,575 

45,136 
10,647 
4,633 
29,856 



With net 
income 



(2) 



50,314 

14,160 

4,973 

5,097 

26,064 

341 

5,610 

257,651 

13,079 
381 

12,698 

31,935 
4,395 

12,026 
2,236 

3,634 
9,144 

2,591 
1,873 

718 

23,908 

453 

38 

477 

22,935 

4,094 
861 

672 
2,561 

18,022 

164,022 

120,683 

601 

36 

3,679 

21,380 
13,884 
1,379 

2,375 

129,471 

9,721 
5,193 

4,523 
22,686 

10,678 

2,082 

9,926 

36,521 
6,222 



19,865 

14,304 

5,561 



1,497 
2,244 



10,816 

26,121 
7,696 
2,365 

16,060 



3,339 



lotal receipts 



All returns 

(Thouaand 
dolt»ra) 



(3) 



23,327,237 
8,404,025 
1,974,135 
1,741,598 

11,207,479 

153,158 

4,282,449 

131,982,953 

25,572,311 
3,379,524 

22,192,787 

14,932,539 
7,893,937 
2,868,777 
2,515,509 

1,326,028 
328,238 



2,563,351 
2,306,526 

257,325 

6,867,502 

4,169,159 

105,346 

67,523 

2,525,474 

64,435,289 
39,602,833 

7,312,894 
17,569,562 

2,621,868 

14,939,593 

9,720,404 
491,817 
30,625 
177, 586 

2,159,919 

1,760,474 
257,123 



4,947,857 
1,917,339 

3,030,518 
5,565,822 

3,594,417 



16,682,946 
5,756,090 



4,751,745 
3,498,790 
1,252,955 

3,426,988 

2,494,617 

932,371 



3,422,518 

8,643,454 

2,608,344 

630,514 

5,404,596 



585,003 



Returns with 
net income 

(Thouaand 
dotlart) 



M 



19,889,663 
7,457,251 
1,567,467 
1,563,391 

9,301,054 

102,428 

3,499,X9 

116,296,652 
23,065,250 
2,082,736 

20,982,514 

12,853,638 
6,827,411 
2,335,159 
2,430,099 

1,019,488 
240,381 

2,492,000 
2,257,122 

234,378 

6,536,028 

4,151,468 

83,956 

55,440 

2,245,164 

58,279,236 
37,610,421 

5,355,172 
15,313,643 

2,207,636 

10,862,864 

6,784,668 

377,431 

25,824 

137,298 

1,622,628 

1,389,240 

230,224 



3,593,381 
1,472,389 



2,120,992 
4,671,144 



1,228,620 

14,269,222 
5,025,275 



3,696,162 
2,684,399 
1,011,263 



2,045,556 
716,735 



2,310,967 

7,023,091 

2,184,909 

457,198 

4,380,934 

388,225 



Business 
receipts 



( ThouMand 
doXlara) 



(5) 



22,788,784 
8,260,919 
1,952,897 
1,615,392 

10,959,576 

143,720 

4,204,920 

71,797,493 

3,126,502 
98,120 

3,028,382 

4,324,826 

368,008 

1,396,579 

1,705,383 

799,903 
54,953 

733,611 
589,022 

144,589 
501,344 

(♦) 
602 
491,951 

53,406,096 
30,463,136 

5,356,814 
16,076,146 

2,432,441 

7,222,673 

4,845,398 
127,464 
(•) 
56,463 

198,131 

1,501,375 

224,978 

266,367 

45,210,688 

4,558,824 
1,781,411 

2,777,413 
5,469,814 



492,722 

1,427,767 

16,038,507 
5,696,246 

10,342,261 

4,526,422 
3,293,989 
1,234,433 

3,142,868 

2,319,283 
823,585 

3,141,424 

8,330,829 

2,559,465 

606,365 

5,164,999 

560,052 



Cost of 
sales and 

operations 

(Thouamtd 
doltara) 



(5) 



15,917,793 

5,774,738 

1,553,853 

896,755 

7,692,436 

107,693 

3,218,202 

35,331,676 

3,135 
15 

3,121 

665,653 

4,411 

66,982 

468,019 

116,976 
9,265 



32,747 

3,027 

(•) 
210,209 

2,U0 
(•) 
207,932 

31,832,430 
18,214,480 

4,226,359 

9,391,591 

622,215 
1,965,236 

1,311,613 
33,874 

9,031 

80,234 

391,328 

38,372 

100,834 

26,351,943 

2,232,251 

792,151 

1,440,100 
3,136,274 

2,106,287 

295,451 

734,536 

10,444,736 
4,277,244 

6,167,492 

2,374,529 

1,548,923 

825,606 



1,219,161 
434,580 

1,651,270 

4,859,142 

1,454,646 

292,704 

3,111,792 

343,370 



Net income 

(less 

deficit) 

(Thousand 
daltara) 



(7) 



640,198 

242,443 

39,464 

104,738 

253,553 

1,110 

83,178 

13,147,224 

2,410,037 
-3,673 



827,868 
203,329 
305,607 
229,407 

63,215 
25,310 



512,495 
459,862 

52,533 

4,977,818 

3,891,624 

16,589 

16,769 

1,052,836 

2,904,161 
2,092,239 

108,824 
703,098 

219,492 

1,295,353 

853,340 
77,517 
9,043 
30,617 

171,950 
104,720 
24,212 



1,982,587 

182,375 
102,426 

79,949 
220,739 

149,268 

10,323 

61,148 

754,368 
198,833 



154,912 
114,680 
40,232 



123,676 
49,785 



108,112 

388,120 

130,363 

11,060 

246,192 

-2,234 



Net 

income 



( Thouamtd 
doUara) 



(8) 



790,000 
274,241 
49,955 
114,865 

350,937 

3,828 

106,907 

14,877,559 

2,580,005 
69,200 

2,510,805 

1,122,792 
253,346 
400,959 
262,934 

107,608 
97,945 



533,102 
476,505 

56,597 

5,111,550 

3,892,750 

18,011 

25,830 

1,174,959 

3,194,663 
2,255,992 

182,296 
756,375 

250,603 

2,084,844 

1,349,879 

88,060 

9,228 

40,112 

387,300 
154,256 
26,886 

29,123 

2,797,107 

318,438 
159,990 

158,448 
282,293 

184,431 

21,526 

76,336 

969,257 
228,051 



217,674 

165,670 

52,004 



159,316 
61,891 



251,448 

536,790 
165,836 
35,473 
335,481 

24,460 



Income 
subject 



( Thouaard 
doltara) 



(9) 



621,891 

212,118 

33,809 

101,847 

274,117 
3,440 
83,280 

9,030,566 

2,466,479 
13,828 

2,452,551 

1,000,073 
236,059 
345,178 
241,078 

97,558 
60,100 



492,455 
442,160 

50,296 

651,667 
97 

(•) 

18,950 
642,574 

2,544,485 
2,037,538 

95,720 
411,227 

189,681 

1,675,745 

1,152,916 
85,174 
8,259 
35,128 

252,154 
102,314 
19,721 

20,079 

2, 240, 3U 

204,953 
85,335 

119,628 
221,612 

148,982 

18,973 

53,657 

623,060 
205,841 

616,219 

169,341 
128,559 
40,782 

194,684 

148,717 
45,957 

208,858 

417,796 
119,143 
26,690 
271,963 



11,444 



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



Corporation Returns/ 1967 



17 



ACTIVE CORPORATION RETURNS 



Table 1.— NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO STOCKHOLDERS, 
NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY— Continued 



TOTAL ASSETS, 



Minor industry 



Income 
tax 



Foreign 

tax 
credit 

(Thcuiand 



Investment 
credit 



( Thoaamrtd 
datlarm) 



Distributions to stock- 
holders except in own stock 



dallMra) 



Returns with 

net income 

( Thtmiand 

dbttart) 



Net 
worth 



Depreciable 
assets 



< Thouam^d 



Depreciation 
deduction 
for year 

(Thouatrd 
dotUrM) 



222 
223 
224 
225 
226 



230 
231 
232 

233 
234 
235 
236 
237 



240 
241 

242 
243 
244 
245 
246 

247 
24a 
249 

250 

251 

252 
253 

254 
255 
256 
257 

258 
259 
260 



261 
262 

263 
264 

265 
266 

267 

268 

269 
270 

271 

272 
273 
274 

275 
276 

277 
278 

279 
280 
281 
282 



Wholesale and retail trade — Continued 
Retail trade — Continued 

Miscellaneous retail stores 

Drug stores and proprietaiy stores 

Liquor stores 

Jeweliy stores 

Miscellaneous retail stores, except drug, liquor, 

and jewelry stores 

Retail trade not allocable 

Wholesale and retail trade not allocable 



Cio) 



(11) 



(iJ) 



(13) 



(14) 



(15) 



(16) 



(IV) 



(18) 



Finance, insurance, and real estate 

Banks and trust companies 

Mutual savings banks 

Banks and trust companies, except mutual savings 
banks 



Credit agencies other than banks 

Savings and loan associations 

Personal credit agencies 

Business credit agencies. 

Loan correspondents and brokers, and other credit 

agencies 

Credit agencies and finance not allocable 

Security and conmoditj' brokers, dealers, exchanges, 
and services 

Security brokers, dealers, and flotation companies. 
Commodity brokers and dealers; security and 
commodity exchanges; and allied services 

Holding and other investment companies 

Regulated investment companies 

Real estate investment trusts 

Small business investment companies 

Other holding and investment companies 

Insurance carriers. 

Life insurance 

Mutual insurance, except life or marine and 

certain fire or flood insurance companies ■ 

Other insurance companies 

Insurance agents, brokers, and service 

Real estate 

Real estate operators (except developers) and 
lessors of buildings 

Lessors of mining, oil, and similar property 

Lessors of railroad property 

Lessors of real property not elsewhere classified. 

Real estate subdividers, developers, and operative 
builders 

Agents, brokers, and managers 

Title abstract companies 

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



Services 

Hotels, rooming houses, cajnps, and other lodging 
places 

Tourist courts and motels............... 

Hotels and other lodging places, except tourist 
courts and motels 



Personal services 

Laundries, laundry services, cleaning and dyeing 

plants 

Photographic studios, including commercial 

photography 

Beauty and barber shops and miscellaneous personal 

services 



Business services 

Advertising. 

Services to dwellings and other buildings, and 
miscellaneous business services 



Automobile and other repair services 

Automobile parking, repair, and services 

Repair services, except automobile 

Motion pictures 

Motion picture production, distribution, and 

related services 

Motion picture theaters 

Amusement and recreation services, except motion 

pictures 

Miscellaneous services 

Medical services 

Educational services. 

Services not elsewhere classified 



283 Nature of business not allocable. 



215,333 
79,292 
10,099 
37,122 

83,820 

1,087 

29,078 



1,070,888 
4,723 

l,0o6,165 

403,078 

91,733 

135,25b 

107,520 

39,118 
29,451 



223,825 
201,536 

22,289 

200,601 

4i 

(•) 

5,202 

195,188 

,168,942 
95o,037 

43,722 
169,183 

66,885 

506,275 

336,598 

35,029 

3,409 

9,737 

78,084 

30,341 

6,811 

6,266 

8o3,670 

79,271 
31,965 

47,30d 
80,169 



6,883 
15,280 



326, 8d9 
88,236 



5o,359 
43,514 
12,845 



b8,bb0 
15,074 



85,449 

151,819 

41,441 

9,532 

100,846 

3,064 



427 
373 



156,793 

62,867 
3 



62,864 
20,791 



11,468 
2,541 



598 
12,183 



1,233 
1,214 



19 
19,755 



43,814 
3o,470 



l,01o 
6,328 



1,92c 
407 



(') 

38,544 

2,383 
80 

2,3U3 
b05 

44o 

58 



10,7b5 
3,978 



18,547 



5,920 
(^) 



8,739 

3,260 

370 

412 

4,697 

162 
765 

74,917 

37,239 
406 

36,833 

9,320 

2,004 

841 

5,933 

480 
62 

1,846 
1,629 

217 
1,703 



3 

1,700 

13,398 
7,845 

1,549 
4,004 

1,079 

10,332 

7,545 
276 
(«) 
478 

1,175 
363 
145 

47 

60,405 

5,90o 
3,172 

2,734 
7,520 

6,101 

60b 



23,574 
2,166 



6,701 

5,901 

800 

5,009 



,131 
878 



3,636 

8,059 

2,914 

533 

4,612 

125 



126,883 

47,245 

7,776 

8,253 

63,609 

(•) 
9,914 

6,061,897 
1,295,436 

1,295,43d 

343,287 
38,279 

155,897 
73,224 

21,134 
54,753 

40,369 
31,641 

8,728 

3,263,896 

2,557,252 

20,987 

3,460 

632,197 

593,929 
230, 5bb 



3b3,3i:.3 

6D,b95 

458,285 

308, 3b3 
47,862 
(«) 
3,255 

49,914 
21,386 
11 ,240 

6,254 

521,173 

100,195 
61,846 

38,349 
50,528 

32,919 

938 



181, 2b2 
47,334 

133,928 

30,497 
25,911 
4,5So 

35,713 

19,195 
16,518 



35,074 

87,904 

28,941 

b,151 

52,312 

3,025 



122,128 

46,548 

7,776 

7,874 

59,930 
(*) 
9,714 

5,851,729 
1,249,847 



304,336 
35,467 

141,132 
72,491 

19,o40 
35,o06 

39,768 
31,490 

8,273 

3,214,545 

2,547,363 

13,593 

1,390 

647,199 

571,942 

222,757 



349,185 

63,738 

407,553 

2cA,749 
47,055 
(«) 
8,217 

44,672 
20,408 
11,214 

b,227 

472,375 

93,845 
59,012 

34,833 
43,745 

32,447 

910 



164,306 
46,951 



23,908 
24,365 
4,543 

35,544 

19,188 
16,356 



34,021 

72,006 

28,940 

5,921 

37,145 



10,053,402 

2,942,913 

657,265 

1,298,788 

5,154,436 

90,861 
1,681,605 

1,097,348,098 

516,083,480 

64,441,342 

453,642,138 

188,822,339 

134,379,918 

21,267,698 

18,032,779 

11,206,245 
3,935,699 

13,263,671 
12,524,423 

744,248 

66,557,527 

42,872,735 

947,168 

613,261 

22,124,363 

232,664,015 
179,412,658 

11,326,899 

41,924,453 

3,168,101 

74,783,965 

53,375,048 

1,852,684 

523,970 

1,112,401 

13,928,402 

2,685,451 

505,418 

800,591 

39,984,490 

7,632,282 
3,337,710 

4,294,572 
3,154,228 



11,951,894 
2,035,905 



2,939 



4,283,274 

3,753,877 

529,397 

3,937,199 

2,352,361 

1,034,838 



3,703,479 

5,322,134 

1,944,564 

345,210 

3,032,360 

687,724 



4,566,555 

1,394,535 

292,046 

625,084 

2,254,890 
23,151 
750,019 



37,1/47,284 
4,153,423 

32,993,861 

13,469,448 
4,807,667 
4,048,080 
2,331,844 

1,461,239 
320,618 



1,363,392 
1,150,999 

212,393 

52,195,389 

39,102,487 

256,294 

319,535 

12,517,573 

32,972,351 
14,979,261 

3,239,677 
14,753,913 

991,768 

18,526,847 

13,320,036 
511, o98 
251,494 
378,150 

2,395,348 

708,957 
243,432 

217,632 

12,915,351 

1,920,158 
651,067 

1,269,091 
1,526,855 



4,199,823 
791,484 

3,408,339 

1,136,472 
881,003 
255,469 

1,170,229 

743,062 
427,167 

1,155,304 

1,806,510 

503,116 

110,513 

1,137,881 

201,407 



3,429,929 
962,053 
197,535 
152,899 

2,117,392 

34,748 

499,832 

66,316,026 

7,454,320 
522,199 

6,932,121 

3,575,689 

2,268,033 

252,976 

476,762 

237,255 
340,663 

185,528 
116,002 

69,526 

2,655,354 

3,245 

577,447 

7,916 

2,066,746 

2,754,019 
1,681,479 

256,239 
316,301 

353,938 

49,337,178 

44,592,376 
167,333 
564,071 
563,468 

2,552,325 
663,445 
109,653 

123,957 

28,319,038 

7,254,491 
3,241,075 

4,013,416 
2,633,649 



148,933 
623,958 



6,439,655 
605,705 



3,873,946 

3,632,256 

241,690 



1,153,607 
702,592 



3,460,107 

2,800,991 

1,576,392 

204,802 

1,019,797 

176,581 



292,518 
79,347 
15,982 
12,327 

184,362 
3,165 
33,905 

3,286,979 

581,946 
25,775 

556,171 

240,991 

100,576 

23,395 

67,221 

39,726 
8,073 



17,766 
14,003 

3,763 

81,527 
132 

19,158 
444 

61,793 

322,796 
214,197 

32,865 
75,734 

40,383 

2,001,570 

1,772,458 
9,240 

(*) 
28,142 

125,553 

40,855 

5,464 



395,114 
136,156 

208,958 
242,831 

172,494 

14,482 



770,063 
64,655 

705,413 

721,777 
694,048 
27,729 

543,111 

503,765 
39,346 



223,861 

218,164 
94,'511 
19,962 

103,691 



12,924 



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

^Less than $500 per return. 

^Excludes companies with gross income under $150,000 which are tax-exempt under section 501. 

NOTE: See text for explanatoiy statements and for "Description of the Sail5>le and Limitations of the Data." 



18 



ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 



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



Number of returns, total. 
With net Inccae 



Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments In Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

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 

Jtortgages, 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 

Retained earnings, appropriated.... 
Retained earnings, unappropriated.. 
Less: Cost of treasury stock 

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-teim capital loss 

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

Net gain, noncapital assets 

Dividends, danestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions. 



Cost of sales and operations... 

Ccmpensatlon 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 plana 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable Income from related 

foreign corporations 

Net inccme (less deficit) (W plus 65 

minus 37 } 

Net Income 

Deficit 

Statutory special deductions, total 

Net operating loss carryover 

Weetem Hemisphere Trade Corporation 

deduction 

Incane subject to tax 



Inccme tax, total 

Surcharge 

Investment credit 

Net income (less deficit) after tax 
( 66 minus 73 plus 75 ) 



Net Income after tax 

Distributions to stockholders: 

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



All 
industries 



(1) 



1,534,360 
988,906 



Agrlcultur«, 
forestry, 

and 
fisheries 



(2) 



32,448 
17,567 



Major Industry 



Total 
mining 



(3) 



7,172 



Ustal 
mining 



(*) 



1,393 
229 



Coal 
mining 



(5) 



2,304 

1,092 



Crude 

petroleum 

and 

natural 



(6) 



7,285 

3,745 



Nonmetallic 
minerals 
(except 

fuels ) 
mining 



(7) 



3,459 
2,106 



Contract 
construc- 
tion 



(8) 



123,180 
75,846 



Uanufacturlng 



Total 
manufac- 
turing 



(9) 



197,023 
136,749 



Pood and 

kindred 

products 



(10) 



17,592 
11,588 



(Thotimmid iktllmrt) 



2,010,443,291 



139,983,881 

463,903,350 

14,681,800 

151,530,694 

104,884,087 

68,296,424 

44,625,228 

2,635,747 

254,935,744 

283,965,527 

680,143,981 

263,617,458 

18,718,390 

7,644,040 

36,646,882 

7,296,132 

4,097,775 

42,868,297 



8,410,805 



2,010,443,291 



110,779,610 

104,564,054 
679,617,914 
17,321,871 

252,423,388 
232,691,608 

176,709,420 

127,777,665 

18,873,U0 

297,520,651 

7,836,020 



1,374,598,532 



1,284,999,547 

4,265,940 

2,195,302 

38,897,946 

10,054,132 
2,071,096 

248,168 

7,455,338 
3,416,249 
4,419,734 
2,180,687 
14,394,393 



1,295,343,229 



908,593,347 
24,503,215 
11,056,350 
4,421,796 
16,808,335 
37,066,090 
35,370,294 
829,757 

230,429 

40,819,886 

5,516,830 

15,018,080 

8,903,530 

4,793,360 

676,330 

130,724,050 



79,250,303 
1,126,728 



78,181,729 

36,653,746 

8,472,017 

5,711,788 

2,453,631 

428,490 
74,801,020 

33,301,013 

127,685 

2,075,041 

46,955,757 
55,434,675 

28,239,017 
3,233,481 



491,475 

980,384 

12,966 

377,723 

41,814 
14,677 
205,254 
88,394 
60,214 

719,533 

5,039,073 

2,378,834 

73,548 

20,612 

1,922,039 

17,141 

6,160 

292,653 



8,410,805 



623,061 

1,480,169 
239,913 
416,624 

1,797,190 
220,673 

1,979,553 

788,360 

54,218 

962,801 

156,757 



9,296,370 



1,775 

1,463 

39,229 

55,911 
10,569 

6,368 

133,673 
19,291 

17,607 

1,680 

153,493 



9,112,094 



6,524,095 
257,848 
159,481 
15,469 
190,985 
200,930 
186,837 
2,524 

2,380 

374,213 

4,397 

42,415 

13,979 

11,926 

5,874 

1,118,191 



184,276 

159 

182,972 
427,623 
244,651 
65,067 
41,148 

10,309 
275,901 

98,934 

895 

9,213 

93,251 
337,938 

85,543 
4,227 



18,175,719 



1,165,559 

2,569,527 

22,753 

934,184 

270,610 

155,162 

598,822 

51,700 

53,149 

2,556,046 

13,099,845 

6,313,427 

3,527,002 

1,655,026 

379,013 

311,055 

90,400 

530,651 



13,175,719 



1,220,104 

1,156,035 

1,221,395 

255,245 

2,768,164 
952,605 

2,514,957 

2,0U,112 
133, 929 

6,112,062 
171,339 



13,679,722 



15,360 

4,741 

83,798 

66,769 

154,459 

5,990 

266,437 
40,897 
67,255 
73,874 

145,698 



12,213,899 



7,409,515 
196,515 
221,521 
19,727 
109,243 
347,512 
210,491 
8,030 

11,504 

873,607 

1,117,639 

17,955 

70,852 

79,068 

23,805 

1,501,865 



1,460,823 

8,174 

1,464,256 

1,966,189 

501,933 

275,567 

143,875 

75,125 
1,665,187 

737,963 

891 

34,044 

760,337 
1,262,428 

1,039,329 
37,974 



175,233 

443,333 

2,892 

376,033 

103,238 

18,437 

294,904 

1,394 

221 

995,345 

2,869,446 

1,259,904 

546,651 

206,817 

57,346 

105,175 

20,791 

215,574 



4,712,426 



238,654 

125,896 

169,969 

59,308 

634,817 
242,839 

826,689 

637, 557 

21,954 

1,770,240 

15,497 



2,296,405 



5,743 

933 

23,942 

2,968 

8,668 

957 

35,085 
16,165 
33,605 
62,349 
21,143 



2,095,411 



1,264,043 

12,147 

33,000 

984 

5,527 

30,049 

36,043 

3,206 

7,703 
165,307 
142,541 

1,624 

15,817 

6,021 

9,449 

311,950 



200,994 

6,299 

206,310 
390,796 
184,486 
105,445 
11,066 

66,207 
285,855 

118,870 
('! 
6,452 

93,892 
278,378 

183,453 
6,559 



168,317 

432,091 

4,032 

110,672 

35,418 
29,794 
54,787 
1,280 
4,030 

282,633 

2,319,061 

1,065,531 

253,595 

93,409 

50,270 

8,417 

1,4«3 

88,515 



2,669,445 



193,178 
108,686 
18,482 

577,751 
137,414 

309,244 
281,394 

34,597 
754, 500 

27,025 



2,962,699 



2,872,587 

1,983 

831 

6,372 

25,633 

3,665 

32 

21,783 

4,041 

3,779 

491 

16, 502 



2,896,675 



2,167,123 
25,537 
61,396 

3,811 
33,223 
74,907 
37,775 

1,110 

962 

169,495 

79,923 

2,185 

13,104 

57,282 

1,213 

167,624 



66,024 

494 

65,687 
109,939 
44,252 
18,247 
10,720 



89,439 

37,116 

180 

6,312 

34,883 
79, U5 

55,701 
7,246 



7,471,087 



578,567 

1,172,597 

6,169 

251,676 

80,691 
97,922 
126,407 
37,993 

45,081 

993,425 
5,062,773 
2,554,344 
2,369,409 
1,214,505 

145,084 

188,408 
65,765 

161,837 



7,471,037 



490,528 

666, 117 
810,910 
115,693 

1,064,462 

403,777 

848,186 

838, 533 

49,574 

2,207,465 

74,158 



5,597,373 



5,160,752 

4,921 

2,600 

41,081 

27,128 

135,491 

4,919 

92,402 
12,719 
21,230 
8,495 
86,135 



',392,465 
89,774 
33,045 
7,780 
37,036 
104,513 
98,104 
1,449 

2,431 
316,513 
768,575 

7,837 

23,726 
6,526 
10,292 

721,511 



971,296 
1,139 

969,835 
1,195,905 

226,070 
96,190 
77,216 

990 
1,090,589 

504,974 

234 

11,873 

476,734 
702,941 

726,752 
20,144 



243,442 

521,506 

9,660 

245,803 

51,263 
9,009 
122,724 
11,033 
8,767 

284,143 

2,343,565 

1,433,593 

357,347 

135,295 

126,3U 

9,055 

2,381 

64,725 



3,322,761 



170,844 
131,830 
61,762 

491,134 
168,575 

530,838 

205,628 

27,804 

1,379,857 

55,209 



2,822,745 



2,686,803 

2,713 

327 

12,403 

11,040 

6,635 

82 

67,167 
7,972 
3,641 
2,039 

21,918 



2,600,236 



1,535,884 
69,057 
39,030 

7,152 
33,452 
83,043 
33, 569 

2,315 

403 

222,292 

126,600 

6,309 

18,205 
9,239 

2,851 
300,780 



222,509 

242 

222,424 

269, 549 

47,125 

55,685 

44,873 

7,928 
199,304 

77,003 

477 

9,407 

154,828 
201,974 

73,423 
4,025 



32,537,994 



3,209,971 

10,373,862 

81,254 

4,434,286 

225,359 

94,614 

2,996,185 

294,356 

301,345 

1,789,188 

11,899,604 

6,025,754 

112,230 

35,766 

1,166,287 

34,164 

12,001 

1,261,318 



32,537,994 



3,820,213 

3,941,695 

726,335 

4,025,996 
3,254,159 

3,141,256 
835,355 
147,399 

5,638,640 

317,905 



63,021,913 



66,828,236 

9,089 

13,974 

107,428 

323,063 

11,438 

7,024 

104,886 
66,075 
23,184 
16,323 

506.143 



66,473,310 



55,629,499 

2,281,542 

342,710 

133,878 

362,039 

1,206,928 

450,357 

23,784 

3,776 

1,204,572 

15,544 

127,456 

218,954 

188,486 

18,600 

4,260,135 



1,548,603 

3,529 

1,543,158 

2,214,084 

670,926 

170,622 

145,009 

1,605 
1,778,178 

698,576 

5,575 

42,713 

887,295 
1,558,789 

281,728 
35,540 



448,026,007 



20,432,093 

94,249,173 

1,728,616 

91,955,222 

6,866,567 

1,610,667 

9,544,269 

380,391 

437,434 

54,270,515 

278,560,686 

139,672,134 

11,631,573 

4,894,081 

3,119,826 

5,494,015 

3,466,683 

14,185,085 



448,026,007 



36,158,140 



2,088,206 

6,677,268 

121,978 

8,049,033 

359,751 
192,078 
831,635 
44,265 
29,305 

4,133,083 

21,927,652 

10,420,659 

82,696 

15,634 

766,036 

65,635 

25,739 

1,440,507 



36,158,140 



28,193,488 

29,540,970 

3,070,914 

69,703,389 
17,249,365 

59,348,018 

41,480,282 

4,225,101 

152,955,981 

3,604,457 



590,822,331 



576,569,503 

278,835 

78,450 

1,686,969 

1,416,441 

1,106,332 

42,105 

1,571,912 
308,267 
1,211,208 
1,788,940 
4,763,369 



551,336,006 



403,394,962 
6,660,222 
7,922,873 
1,003,734 
4,889,976 
17,616,569 
5,567,510 
459,768 

86,389 
17,984,660 
3,774,664 
8,285,736 

5,162,972 

3,198,955 

164,023 

64,657,993 



39,486,325 

921,201 

40,329,076 

42,622,875 

2,293,799 

2,086,422 

716,787 



317,075 
39,993,564 

18,588,857 

72,405 

1,155,317 

22,895,536 

25,192,646^ 

13,215,347 
1,696,645 



4,225,224 

2,877,677 

2,300,353 

386,260 

5,266,175 
931,163 

5,209,381 
2,604,245 

350,592 
12,415,854 

408,789 



81,642,382 



80,632,368 

17,007 

7,378 

138,236 

91,037 

43,078 



2,564 

93,118 

27,585 

52, 637 

137,006 

399,868 



78,449,401 



61,415,242 
559,304 
645,251 
100,600 
438,338 
2,538,328 
515,540 
42,431 

5,785 

1,530,051 

10,545 

2,031,247 

327,263 

239,752 

27,732 

7,971,492 



3,192,981 

95,714 

3,281,317 

3,490,012 

208,695 

110,132 

58,338 

5,337 
3,323,538 

1,558,926 
14,080 
88,308 

1,810,699 
2,019,686 

965,873 
76,854 



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



Corporation Returns/ 1967 



ACTIVE CORPORATION RETURNS 



19 



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



Major industry — Continued 



Uanufacturiog — Contimed 



Tobacco 
manufac- 
tures 



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 

miscella- 
neous 
plastics 
products 



leather 
products 



(11) 



(12) 



(U) 



(K) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Number of retxims, total 

With net income 

Total assets 

Cash 

Notes and accounts receivable 

Less; Allovance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

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 l>on stockholders 

Mortgages, notes, and bonds payable in 

one year or more 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated 

Re-tained earnings, unappropriated 

Less: Cost of treasury stock 

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 gil^s 

Amortization 

Depreciation 

Depletion 

Advertisii]g 

Pension, profit sharing, stock bonus, 

annuity plans 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 

Ttotal receipts less total deductions 

Constructive taxable income from related 

foreign corporations 

Net income (less deficit) (64 plus 65 

minus 37) 

Net Income 

Deficit 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation 

deduction 

Income subject to tax 

Income tax, total 

Surcharge 

Investment credit 

Net incone (less deficit) after tax 
(66 minus 73 plus 75) 

Net Income after tax 

Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



107 
100 



6,571 
■1,878 



17,682 
13,010 



9,672 
6,193 



6,636 
4,567 



3,934 
2,946 



24,402 
16,511 



10,597 
6,786 



1,378 
838 



6,290 
3,853 



(Tlwttmd dotlarai 



4,536,431 12,774,338 9,404,299 8,053,002 3,586,587 16,100,431 15,147,193 41,215,292 68,865,593 



127,832 

343,287 

5,702 

2,704,662 

1,859 



756,307 

1,0<K,124 

494, ^79 



23,112 

2,384 

340 

59,362 



4,536,431 



158,847 

518,496 

304,768 

1,564 

596,607 
91,326 

809,453 
178,907 
153,684 
1,829,380 
107,101 



6,061,871 



6,009,946 

132 

3 

9,561 

591 
6,941 



1,732 
546 
7,476 
2,843 
22,100 



5,363,887 



3,466,183 

15,356 

28,206 

937 

10,685 

1,036,512 

53,934 

5,415 

413 
64,666 

363,221 

46,296 

14,122 

783 

257,158 



697,984 

3,264 

701,245 

706,057 

4,812 

8,606 

1,188 



697, 213 

334,052 

62 

3,486 

370,679 
375,491 

211,135 
2,153 



642,172 

3,082,300 

37,686 

3,620,149 

122,004 
23,163 

182,742 
18,372 
11,977 

995,012 

7,919,623 

4,161,876 

83,896 

32,503 

83,567 

31,101 

7,067 

197,392 



12,774,338 



1,477,282 
678,757 
112,526 

1,444,929 
204,450 

1,668,528 
596,722 
67,686 

5,007,102 
127,379 



19,646,656 



19,378,504 

5,283 

861 

63,536 

24,830 

24,765 

990 

21, 526 
7,538 

12,724 

5,942 

100,107 



18,794,265 



15,354,272 
257,320 
167,554 

24,716 
131,942 
374,700 
214,273 

16,141 

592 

525,135 

12,823 

112,678 

99,512 

40,297 

7,055 

1,454,755 



852,391 

1,701 

853,231 
962,394 
109, 163 
36,709 
25,598 



425,338 

3,227 

36,430 

464,323 
573,852 

215,888 
31,971 



644,787 

2,792,552 

43,839 

3,232,830 

29,147 

6,374 

182,089 

32,326 

7,966 

1,012,172 

2,264,879 

l,114,4&i 

8,007 

809 

69,750 

51,503 

14,646 

243,675 



9,404,299 



1,040,582 
747,898 
170,454 

1,084,892 
200,317 

1,195,538 

669,240 

53,011 

2,420,226 
155,039 



21,055,636 



10,637,619 



1,764 

743 

22,482 

21,349 

26,802 

231 

9,241 
3,035 
9,214 

4,730 
133,645 



10,183,872 

2,629 

1,323 

28,626 

21,860 

5,673 



1,018 

291,441 

12, 599 

5,316 

3,219 

80,038 



20,358,245 



10,200,833 



16,025,443 
484,360 
48,837 
31,161 
223,224 
426,320 
163,898 
15,125 

1,597 

170,203 

364 

170,587 

72,008 

70,745 

2,109 

2,451,764 



697,391 

1,257 

697,905 

326,349 

128,444 

31,4&4 

23,345 

191 
751,902 

331,181 
2,429 
9,381 

376,105 
504,566 

101,701 
12,320 



488,072 

1,336,498 

21,299 

1,463,293 

55,421 
42,260 
160,352 
U,720 
17,218 

630,717 

5,302,839 

2,532,240 

797,279 

88,003 

184,184 

7,032 

2,042 

197,701 



8,053,002 



636,534 

604,586 
447,976 
126,493 

1,696,117 
119,951 

1,304,051 
651,107 

27,926 
2,513,164 

79,903 



7,799,787 
201,883 
84,554 
21,908 
73,291 
270,237 
129,160 
6,540 

4,284 
350,261 
273,628 
42,161 

40,307 

13,363 

3,641 

380, 828 



436,781 

375 

435,833 
550,156 
114,323 
33,108 
28,427 



169,365 
1,233 
21,137 

287,105 
401,471 

162,969 
57,356 



266,304 

895,589 

19,126 

1,002,154 

66,335 
17,329 
74,776 
5,737 
3,020 

260,997 

1,606,973 

751,477 

13,421 

7,575 

53,342 

4,369 

1,751 

35,615 



3,586,587 



398,389 

256,287 
252,554 
73,030 

378,306 
77,233 

547,254 
221,752 

50,401 
1,371,302 

40,476 



6,775,920 



6,696,398 

2,405 
782 
6,923 
7,712 
1,424 

33 

5,413 
1,314 
2,004 
507 
51,005 



6,398,651 



4,792,455 

189,061 

36,162 

16,433 

64,468 

153,561 

42,334 

6,971 

670 

111,234 

138 

71,775 

38,112 

23,303 

1,801 

849,553 



377,269 

370 

376,357 

419,203 

42,346 

12,477 

10,345 

(M 
377,612 

171,400 
1,815 
5,576 

211,033 
253,422 

72,228 
14,181 



535,175 

2,099,112 

42,501 

2,190,267 

133,718 

24,123 

268,876 

4,091 

13,332 

1,718,022 

13,914,553 

6,159,400 

920,350 

142,252 

206,405 

14,440 

8,074 

410,194 



16,100,431 



1,282,508 

531,415 

778,828 

60,710 

3,730,598 
490,230 

2,413,873 
1,489,139 

32,315 
5,339,783 

98,968 



17,297,893 



16,323,256 

3,893 

3,228 

40,764 

19,829 

18,133 



823 

210,166 
11,641 
35,432 
41,748 
88,925 



16,119,541 



11,503,290 
177, 896 
395,612 
21,554 
143,380 
397, 936 
207,934 
17,622 

2,664 
310,531 
82,272 
U7,317 

108,549 

74,661 

5,298 

2,033,025 



1,173,352 

29,741 

1,204,865 

1,275,887 

71,022 

47,561 

13,786 



603 

1,218,666 

532,084 

2,229 

71,381 

744,162 
815,219 

441,368 
24,106 



1,263,385 

3,496,493 

256,322 

1,789,909 

327,143 
91,567 

418,670 
26,322 
15,798 

2,057,593 

7,905,946 

3,628,943 

58,530 

6,447 

326,887 

88,587 

24,510 

1,191,585 



15,147,193 



711,755 

1,285,717 

169, 873 

2,182,792 
1,054,923 

2,150,799 
1,153,382 

111,132 
5,131,675 

219,977 



21,965,133 



21,292,899 

14,888 
5,692 
62,216 
60,334 
61,166 

954 

31,640 
10,100 
55,407 
26,586 
293,251 



20,330,973 



13,963,220 
635,304 
123,091 

90,366 
281,213 
503,174 
176,510 

38,690 

3,187 
552,862 

2,992 
241,468 

184,325 

89,997 

33,119 

3,411,455 



1,634,160 

11,867 

1,640,335 

1,804,243 

163,908 

82,004 

33,349 

669 
1,685,297 

759,809 
3,193 
39,157 

919,633 
1,083,788 

380,399 
39,910 



1,595,320 

7,236,336 

120,440 

7,304,197 

553,936 

191,128 

760,414 

20,771 

15,633 

5,535,970 

31,257,825 

15,619,978 

365,148 

149,554 

689,099 

392,779 

200,535 

1,336,743 



41,215,292 



1,471,598 

2,522,655 

383,415 

7,451,331 
1,216,988 

5,528,823 

5,150,544 

362,912 

14,123,297 

481,544 



46,956,942 



23,696 

6,475 

146,786 

46,901 
228,519 

4,261 

159,241 
20,060 
36,053 
272,190 
301,614 



42,328,790 



27,532,958 
399,295 
662,350 

74,213 
354,763 
355,455 
478,684 

73,178 

5,692 

2,011,100 

125,555 

1,929,248 

515,203 

178,007 

9,133 

7,123,951 



4,628,152 

190,634 

4,812,311 

4,972,996 

160,685 

130,504 

35,369 

16,211 
4,822,335 

2,275,259 

11,827 

156,665 

2,693,717 
2,854,645 

1,772,580 
144,584 



1,989,121 

11,128,454 

193,399 

4,731,789 

1,100,626 
143,892 

1,722,098 
29,195 
49,085 

13,069,693 
51,501,915 
26,513,588 
7,484,469 
3,496,106 
2,642,923 
4,132,317 
2,913,621 
2,211,730 



68,865,593 



1,177,786 

2,734,200 

27,870 

3,970,028 
3,731,237 

10,400,507 
9,197,285 

567,505 
26,932,071 

389,256 



62,483,575 



42,077 
11,240 
265,704 
493,473 
96,942 

4,360 

182, 143 

24,643 

643,671 

506,485 

1,652,909 



58,276,941 



38,737,014 
114,040 
958,155 
129,677 
854,859 
3,256,683 
513,211 
39,078 

9,319 

2,433,075 

2,814,540 

321,982 

382,449 

131,165 

1,719 

7,529,975 



4,211,634 

79,885 

4,280,279 
4,300,421 

20,142 
779,404 

62,147 

165,876 

3,510,922 

1,645,230 

452 

141,326 

2,776,375 
2,796,517 

2,629,495 
167,264 



9,006,130 



401,481 

2,333,696 

44,330 

2,038,259 

22,614 
12,550 
75,872 
27,904 
9,411 

1,163,042 

5,474,610 

2,320,162 

6,081 

1,720 

100,129 

33,215 

16,925 

190,403 



9,006,130 



916,247 

517,230 
733,712 
75,182 

1,656,281 
278,149 

953,618 
908,752 

55,726 
2,919,677 

58,444 



12,588,422 



1,101 

332 

25,655 

14,345 

17,027 

153 

19,913 

4,603 

10,315 

63,085 

113,219 



8,299,516 
184,593 
160,949 
26,097 
146, 123 
4QS , ^d2 
117,198 
7,083 

854 
392,997 

750 
212,132 

133,972 

77,031 

1,301 

1,655,338 



763,926 

15,321 

778,365 

823,873 

45,503 

20,716 

10,983 

24 
785,852 

363,871 

1,190 

27,589 

442,083 
447,594 



234,420 
20,380 



(21) 



2,747 
1,950 



2,952,632 



251,750 

767,252 

14,437 

861,596 

32,007 
9,393 

43,909 
3,373 
2,164 

475,310 

845,756 

406,405 

1,482 

997 

28,292 

1,231 

632 

51,083 



246,215 

202,780 

17,417 

398,609 
66,660 

515,139 
191,649 

24,578 
1,017,980 

70,905 



5,257,508 



5,181,647 

610 

630 

7,618 

3,532 

3,121 



6,643 
1,585 

16,389 
1,349 

33,840 



4,939,798 



3,354,552 

97,598 

28,901 

9,380 

65,278 

115,154 

54,529 

5,363 

134 
65,715 

165 
74,162 

29,479 

18,364 

5,464 

565,510 



267,710 

754 

267,834 

285,975 

18,141 

30,472 

15,863 

173 
244,273 

111,622 

954 

4,603 

160,815 
179,044 

63,402 
4,440 



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



20 

ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 



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



Stone, clay 
and glass 
products 



Major industry — Continued 



Manuf a c turl ng — Continued 



Primary 

metal 

industries 



Fabricated 
metal prod- 
ucts, except 
machinery 
and trans- 
portation 
eqxiipnent 



Machinery, 

except 
electrical 



Electrical 
machinery, 
equipment, 
and 
supplies 



Motor 
vehicles 
and motor 

vehicle 
equipment 



Transpor- 
tation 
equipment, 
except 
motor 
vehicles 



Scientific 
instruments , 

photographic 
equlpnent, 
watches 

and clocks 



Mi s cellaneous 
manuf ac turl ng 
industries, 
including 
ordnance and 
accessories 



Manufac- 
turing 
not 
allocable 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



dumber of returns, total. 
With net Income 



Total assets. 



Casn : 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

Uortfage and real estate loans 

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 liebi lities 



Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less: Cost of treasury stock 



34 Total receipts. 



Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 



Net short-terra 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 



Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 



47 fTotal deductions. 

48 
49 

50 
51 
52 
53 
54 
55 

56 
57 
58 
59 
60 

61 
62 
63 

64 
65 

66 

67 
68 
69 
70 
71 
72 

73 
74 
75 
76 



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 

Constructive taxable income from related foreign 

corporations 

Net Income (less deficit) (64 plus 65 minus 37).., 

Net income 

Deficit 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation deduction. 
Income subject to tax 



Income tax , tota 1 

Surcharge 

Investment credit 

Net income (less deficit) after tax (66 minus 73 
plus 75) 

Net Income after tax 

Wctributions to stockholders: 

Cash and property except own stock 

Coriwretion's own stock 



9,060 
6,041 



4,691 
3,394 



24,353 
18,436 



21,200 
15,525 



10,737 
7,135 



2,523 
1,795 



2,867 
1,799 



3,772 
2,814 



9.765 
6,439 



f 7haui«id doltmra) 



13,071,360 



723,005 

2,214,732 

65,898 

1,911,257 

279,158 
43,528 

233,488 
10,244 
3,547 

1,084,074 

11,560,603 

5,742,544 

283,273 

74,696 

328,972 

23,303 

8,732 

264,046 



13,071,360 



571,936 
699,670 

114,521 

2,307,916 
385,262 

2,167,930 
1,073,409 

101,911 
4,844,152 

181,738 



13,629,903 



13,303,918 

5,988 

3,303 

35,406 

24,620 

25,131 



362 

34,398 
25,458 
23,145 

47,503 
100,666 



8,847,362 
240,675 
352,920 
46,873 
106,139 
391,161 
159,484 
9,241 

1,363 
703,674 
71,780 
97,258 

121,373 

76,965 

4,441 

1,622,870 



775,824 

25,945 

798,466 

945,845 

147, 379 

36,731 

16,307 

836 

887,370 

403,634 

1,124 

38,739 

433,571 
581,160 

334,840 
24,635 



41,565,947 



1,656,570 

5,112,142 

79,961 

7,886,786 

984,148 

88,406 

1,453,759 

7,965 

8,255 

4,018,400 

39,439,779 

21,280,749 

1,454,441 

347,063 

701,573 

60,616 

15,332 

916,212 



41,565,947 



3,482,005 



972,406 
2,322,533 



8,707,774 
1,556,460 

6,137,478 

3,250,576 

772,600 

14,376,205 

124,824 



40,406,303 



40,349 
5,068 
149,329 
73,036 
24,154 



1,412 

94,519 
14,802 

105,587 
63,145 

128,651 



37,660,707 



27,325,299 

279,522 

1,974,605 

28,893 

220,448 

1,051,307 

483,753 

19,106 

7,103 

2,063,914 

347,452 

139,639 

499,026 

386,133 

7,819 

2,326,638 



2,745,596 

22,947 

2,763,475 

2,860,271 

96,796 

224,155 

25,188 

108,183 

2,620,440 

1,229,091 

2,000 

145,443 

1,679,827 
1,776,907 

942,756 
77,857 



20,921,592 



1,493,673 

4,696,953 

79,282 

5,401,237 

197,256 
52,789 

332,448 
39,385 
12,399 

1,908,915 

11,249,536 

5,347,789 

46,612 

3,130 

324,739 

100,377 

37,218 

532,192 



20,921,592 



1,379,935 

1.768,793 

348,127 

2,600,932 
619,457 

3,046,711 
1,520,537 

137,422 
7,509,059 

280,280 



33,250,608 



32,806,038 

9,307 
2,471 
54,405 
39,280 

28,311 

914 

54,806 
18,594 
16,804 
47,955 

171,723 



30,949,384 



23,197,021 
861,021 
415,500 
66,726 
274,578 
764,315 
247,710 
24,069 

5,267 
804,266 

3,555 
279,893 

276,131 

163,347 

8,727 

3,551,208 



2,301,224 

37,554 

2,336,307 

2,499,636 

163,329 

56,684 

40,147 

1,671 

2,356,480 

1,068,303 
6,319 
51,133 

1,319,182 
1,482,643 

452,340 
71,926 



38,036,034 



1,976,069 

9,337,319 

183,378 

10,777,000 

408,849 

250,062 

594,722 

43,340 

15,168 

4,087,163 

19,196,330 

9,672,975 

7,864 

3,507 

451,273 

123,231 

49,963 

672,417 



38,036,034 



3,458,444 

2,233,194 

2,761,716 

346,517 

5,544,621 
1,459,045 

6,607,373 
2,507,387 

564,728 
12,750,123 

197,114 



48,289,674 



16,740 

6,739 

179,902 

283,181 

273,337 

9,475 

70,427 
61,950 
23,714 
200,117 
337,905 



43,885,105 



30,488,234 
830,015 
526,733 
83,955 
394,911 
1,182,547 
497,915 
42,907 

3,860 

1,666,911 

5,822 

417,575 

537,980 
326,544 
25,792 

6,848,354 



4,4a;, 569 

153,852 

4,551,632 

4,735,979 

134,297 

U4,046 

102,248 

10,859 

4,511,689 

2,116,638 

8,545 

82,847 

2,517,891 
2,702,510 

1,048,068 
534,581 



31,536 



1,603 
9,153 

130 
8,406 

185 
63 
369 

13 
13 

3,219 

12,064 

5,328 

2 

1 

319 

169 

69 

1,473 



31,536 



3,741 

2,326 

2,743 

212 

5,309 
1,495 

3,372 
3,609 

264 
8,179 

220 



43,229 



42,498 



3 
111 
43 



84 

3o; 

13 
115 
214 



40, 173 



29,436 
447 
310 
77 
367 
936 
459 
35 

15 
1,082 

582 

394 

226 

4 

5,746 



3,056 

75 

3,129 

3,354 

224 

84 

67 

4 

3,236 

1,523 

4 

66 

1,672 
1,897 

792 
57 



39,268,397 



1,048,595 

14,077,545 

136,996 

6,537,880 

1,583,716 

232,519 

381,989 

5,639 

16,886 

4,967,612 

18,342,119 

9,874,433 

17,803 

5,731 

327,889 

8,792 

3,814 

1,740,382 



39,268,397 



3,295,171 

6,049,336 

2,517,771 

107,363 

5,255,004 
1,467,571 

2,281,010 

2,880,230 

393,561 

15,088,213 

66,833 



49,386,671 



48,433,246 

71,170 

12,742 

201,574 

63,072 

46,466 

8,793 

61,529 
7,506 

63,133 
174,954 
237,386 



45,300,354 



35,950,824 

146,401 

438,696 

85,357 

223,895 

1,679,290 

584,541 

13,335 

1,482 

1,358,648 

7,725 

520,439 

515,505 

734,146 

3,951 

2,930,119 



4,086,307 

113,965 

4,187,530 

4,278,148 

90,618 

71,309 

11,568 

468 

4,204,022 

2,003,275 

1,327 

74,787 

2,259,042 
2,349,687 

1,533,267 

42,290 



21,433 



823 

4,001 

43 

8,155 

53 
55 

709 

5 

186 

1,790 

9,030, 

4,150 

27 

13 

300 

45 

13 

523 



21,438 



4,802 

1,694 

2,363 

70 

3,239 
1,393' 

1,576 

1,943 

37 

4,515 

152 



30,337 



29,142 



23,300 
140 
358 

17 
286 
712 
282 

15 

5 

701 
13 
82 

521 

222 

6 

2,474 



1,194 



1,196 

1,365 

168 

101 

90 

1 

1,259 

596 
2 
58 

658 

827 

340 
97 



8,516,332 



413,648 

1,854,423 

27,454 

2,100,752 

308,880 
57,937 

133,684 
5,998 
2,123 

861,520 

4,463,447 

2,020,995 

4,904 

2,776 

105,133 

113,196 

46,297 

188,209 



8,516,332 



638,251 

438,302 
847,454 
48,300 

1,131,001 
^51,572 

1,140,590 

1,279,602 

20,292 

2,774,525 

54,057 



10,674,339 



10,439, Ul 

7,832 

2,363 

25,522 

19,393 

37,746 

406 

27,031 

9,383 

1,356 

53,168 

45,498 



9,243,038 



5,347,927 

142,148 

133,647 

16,727 

128,134 

255,820 

93,840 

18,852 

2,686 

415,620 

476 

252,085 

159,053 
46,526 
2,427 

1,727,070 



1,431,301 

53,585 

1,482,523 

1,545,960 

63,437 

19,256 

17,560 

138 

1,519,195 

718,654 

1,618 

23,469 

787,338 
350,810 

319,628 

79,759 



5,701,901 



332,900 

1,588,637 

59,920 

1,709,727 

60,315 

6,307 

93,537 

17,362 

3,614 

455,517 

2,248,696 

1,108,163 

9,814 

820 

72,995 

17,596 

5,977 

204,164 



5,701,901 



687,791 

588,285 
460,486 
103,420 

736,629 
150,891 

800, 044 

337,821 

24,352 

1,843,357 

36,575 



9,059,505 



2,171 

241 

28,379 

10,319 

7,235 

718 

17,732 
4,230 
9,033 
4,456 
101,390 



3,529,543 



5,103,113 

246,529 

59,983 

35,838 

93,565 

201,444 

39,547 

7,848 

3,661 

165,433 

11 

202,135 

53,521 

33,715 

1,004 

1,217,101 



539,857 

2,163 
541,779 
607,558 
55,779 
34,877 
26,330 
7 
545,193 

244,932 
2,126 

8,490 

305,337 
371,119 

97,831 

14,237 



(31) 



447 
151 



12,144 

23,392 

778 

30,112 



2,055 

439 

54 

14,885 
38,110 
16,386 



9,323 

1,212 

304 

4,901 



119,996 



8,555 
9,903 
2,450 

13,871 
7,017 

20,798 
10, 150 
450 
37,859 
2,143 



173,153 



(') 



254 
296 



502 

428 

1 

293 

26 

1,705 



162,052 



103,582 
9,104 
1,832 

973 
1,841 
4,330 
1,651 

154 

73 

4,344 

5 

2,960 

2,026 

671 

26 

28,480 



11,111 



11,111 

12,472 

1,361 

595 

346 

11,922 

5,283 
21 
106 

5,934 
7,332 



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



Corporation Returns/1967 



ACTIVE CORPORATION RETURNS 



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



21 



Number of returns, total. 
With net Income 



Total assets. 



Cash 

Notes and accounts receivable 

liCSS: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

Uortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets (amortiaable) 

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 

Retained earnings, appropriated 

Retained earnings, unappropriated 

Less: Cost of treasury stock 

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 t^y net 
short-term capital loss 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



47 Total deductions. 



Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, 

annuity plans 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable income frcan related 

foreign corporations 

Net Incane (leas deficit) {6<V plus 65 

minus 37) 

Net Income 

Deficit 

Statutory special deductions , total 

Net operating loss carryover 

Western Hemisphere Trade corporation 

deduction 

Income subject to tajc 

Income tax, total 

Surcharge 

Investment credit 

Net income (less deficit) after tax 

( 66 minus 73 plus 75) 

Net income after tax 

Distributions to stockholders: 

Cash and property except ovm stock 

Corporation's own stock 



Major industry — Continued 



Transportation, communication, electric, gas, 
and sanitary services 



Total trans- 
portation, 
communication, 
electric, gas, 
and sanitary 
services 



(32) 



66,045 
42,315 



221, K3, 901 



4,647,053 

11,037,488 

145,967 

4,946,579 

3,168,816 

199,641 

4,843,609 

96,366 

69,630 

12,451,000 

233,356,447 

59,875,908 

264,939 

105,585 

1,793,505 

314,400 

106,823 

4,183,711 



221,143,901 



6,988,058 

11,713,827 

722,450 

85,759,523 
8,074,856 

44,593,909 

17,318,718 

1,601,147 

38,537,843 

301,212 



102,398,443 



75,388 

26,052 

481,850 

988,768 

58,163 

13,398 

421,834 
181,682 
201,886 
25,538 
732,899 



Trans- 
porta- 
tion 



(33) 



50,972 
33,015 



70,594,858 



2,600,447 

6,030,113 

70,722 

1,372,511 

1,639,344 
158,614 

1,789,242 
73,483 
56,014 

5,684,879 

68,728,393 

20,537,826 

103,484 

42,940 

751,202 

90,237 

32,303 

2,200,686 



70,594,858 



2,640,422 

4,729,628 

327,746 

24,506,692 
2,908,572 

8,815,664 

5,063,390 

746,673 

17,579,747 

141,039 



47,033,243 



91,781,668 45,372,993 



58,303,545 

1,015,352 

184,098 

221,487 

2,258,728 

6,567,383 

4,127,775 

64,899 

18,513 

10,400,692 

138,130 

565,039 

1,328,765 

574,438 

17,312 

5,995,362 



10,616,775 

12,185 

10,602,908 

11,225,336 

622,423 

375,705 

175,595 

1,862 
10,769,108 

5,028,659 

3,884 

554,797 



6,129,046 
6,752,033 



5,146,136 
200,330 



43,898 

12,317 

247,973 

802,650 

19,388 

6,333 

271,071 
150,599 
93,261 
8,373 
533,291 



30,638,930 

723,713 

37,352 

47,898 

1,351,492 

2,307,546 

1,320,518 

14,888 

5,924 

4,050,551 

33,ai5 

239,648 

322,288 

224,593 

11,602 

3,492,505 



Communica- 
tion 
services 



(3i) 



7,375 
A, 582 



Electric, 
gas, and 
sanitary 
services 



(35) 



7,698 
i,718 



Wholesale and retail trade 



Total 
wholesale 
and retail 

trade 



(36) 



465,841 
318,746 



Wholesale trade 



Total 

wholesale 

trade 



(37) 



l'i2, 531 
103,192 



Groceries 

and 

related 

products 



(3S) 



16,052 
10,888 



Machinery, 

equipment, 

and 

supplies 



(39) 



20,888 



Miscel- 
laneous 

wholesale 
trade 



(40) 



104,887 
76,329 



Wholesale 

trade 

not 

allocable 



56,319,610 



670,706 

1,766,080 

26,343 

1,529,919 

1,217,647 
11,860 

2,376,583 
15,642 

2,758 

3,975,899 

56,670,657 

13,042,239 

356 

234 

223,587 

164,028 

53, (XO 

810,294 



1,375,900 

3,241,295 

48,902 

2,044,149 

311,825 
29,167 

677,784 
7,241 
10,858 

2,790,222 

107,957,397 

26,295,793 

160,599 

62,411 

813,716 

60,135 

21,480 

1,177,731 



56,319,610 



657,135 

966,862 

3,577,670 

256,114 

13,513,900 
1,333,630 

13,784,049 

7,504,882 

133,429 

9,625,034 

33,145 



25,068,363 



20,558 

11,653 

121,652 

105,107 

25,877 

4,519 

78,274 
16,305 
65,017 
15,367 
74,278 



20,528,641 



1,660,250 

4,836 

1,652,819 

2,149,272 

496,453 

229,487 

149,154 

1,070 
1,865,983 

795,602 

3,143 

200,688 

1,057,905 
1,554,791 

909,325 
49,075 



12,337,414 
140,534 
123,005 
114,312 
233,094 
1,646,450 
880,500 
20,474 

7,214 
2,630,470 

137 
173,172 

653,295 

240,133 

2,248 

1,276,189 



4,539,722 

5,732 

4,533,301 

4,618,118 

84,317 

76,945 

20,015 

655 
4,518,189 

2,149,436 
516 

133,077 

2,522,442 
2,606,825 

1,653,178 
31,613 



94,229,433 



94,229,433 



2,060,284 

3,380,774 

3,406,529 

138,590 

42,738,931 
3,332,604 

21,994,196 

4,750,446 

721,045 

11,333,062 

127,028 



30,296,337 



10,932 

2,082 

112,225 

81,011 

12,398 

2,546 

72,489 
14,778 
43,608 
1,798 
125,330 



25,330,034 



15,327,201 

151,105 

23,241 

59,277 

124,142 

2,613,387 

1,926,757 

29,537 

5,375 

3,719,671 

104,998 

102,269 

353, 132 

109,762 

3,462 

1,226,668 



144,128,553 



11,162,690 

42,150,509 

1,127,617 

45,794,062 

654,463 
238,913 
2,940,857 
609,309 
176,813 

10,526,390 

43,376,681 

19,916,107 

167,045 

48,895 

3,440,136 

303,418 

110,398 

3,789,279 



144,128,553 



29,627,814 

18,174,130 
8,959,666 
3,506,295 

15,949,604 
4,981,356 

20,633,091 

6,622,438 

331,987 

36,284,305 
1,447,133 



410,369,867 



403,232,835 

30,403 

14,038 

662,801 

960,336 

32,677 

15,920 

360,651 
83, 177 

135,035 

98,049 

4,643,895 



61,337,777 



4,650,393 

20,859,142 

399, 193 

18,551,437 

307,601 

114,002 

1,260,141 

254,936 

79,991 

5,559,276 

13,959,204 

6,470,169 

125,323 

36,126 

1,013,923 

110,194 

40,647 

1,433,294 



61,337,777 



14,669,272 

8,496,802 
3,387,686 
1,359,473 

5,783,736 
1,474,418 

3,556,303 
2,867,055 

331,195 
15,034,966 

623,129 



135,573,100 



401,535,412 



4,416,803 

1,567 

4,416,283 

4,457,946 

41,658 

69,273 

6,426 

137 
4,384,936 

2,083,621 

225 

216,032 

2,548,699 
2,590,417 

2,583,633 
119,642 



314,809,742 
7,463,605 
1, 132, 574 

384,353 
5,709,408 
5,285,407 
2,336,486 

123,556 

21,707 
3,567,313 

42,108 
4,173,423 

360,191 

4.02,884 

63,500 

54,659,155 



8,334,455 
111,365 

8,931,782 
10,498,513 

1,566,731 
568,770 
389,379 

19,646 
9,036,738 

3,640,796 
31,425 
143,510 

5,434,496 
7,002,315 

1,884,839 
316,089 



132,687,302 

14,622 

9,235 

274,932 

268,458 

75,480 



7,613 

166,573 
31,797 
79,115 
47,819 
1,910,154 



181,927,216 



153,829,515 

3,195,119 

359,843 

342,252 

1,082,804 

1,972,457 

936,469 

49,569 

8,121 

1,143,9X 

36,810 

900,394 

389,026 

148,841 

18,900 

17,513,162 



6,755,902 



501,048 

2,162,732 

41,343 

1,365,556 

34,698 

12, 259 

125,944 

34.692 
9,736 

633,366 

2,081,023 

985,038 

1,313 

496 

107,844 

11,254 

3,153 

204,462 



6,755,902 



728,266 
407,999 
191,393 

779, 535 
234,705 

990,085 

348,112 

42,435 

1,469,152 

82,481 



38,718,139 



38,312,007 

1,739 

495 

29,445 

30,123 

617 



1,171 

15,176 
3,739 

12,736 

1,707 

309,184 



38,348,695 



3,645,884 

67,869 

3,704,518 

4,312,772 

608,254 

267, 514 

135,760 

15,153 
3,711,816 

1,499,114 
13,968 
47, 127 

2,252,531 
2,860,939 

642,193 
150,723 



34,265,432 
361,559 
70,602 
39,991 
179,716 
215,347 
95,070 
5,655 

998 
172,452 

204 
104,722 

50,295 

30,082 

3,082 

2,753,488 



369,444 

360 

369,309 

436,779 

67,470 

26,456 

13,432 

2,224 
360,235 

146, 535 
2,220 
6,841 

229,615 
297,096 

84,496 
16,022 



7,365,965 



545,235 

2,475,410 

59,974 

2,451,339 

29,935 
5,626 
146,451 
29,643 
12,692 

514,221 

1,559,328 

646,388 

20,340 

6,957 

111,030 

19,166 

5,741 

164,609 



7,365,965 



1,207,024 
437,301 
174,224 

734,442 

212,912 

1,131,094 

266,377 

39,438 

1,800,836 

71.566 



16,283,574 



15,831,126 

1,411 

2,383 

54,791 

33,359 

2,774 



1,226 

24,839 
10,693 
3,401 

416 
271, 605 



47,149,506 



3,595,403 

16,194,048 

297,061 

14,217,365 

242,968 
96,117 
986,145 
139,692 
57,436 

4,409,860 
10,305,250 
4,832,235 

103,165 
28,673 
799,458 
79,743 
31,737 
1,062,557 



47,149,506 



6,555,024 

2,537,250 

991,221 

4,265,766 
1,021,586 

6,426,768 
2,250,853 

249,272 
11,747,849 

469,016 



130,397,960 



128,360,373 

11,472 

6,357 

190,434 

153,553 

72,089 



5,216 

126,503 

17,365 

62,843 

45,696 

1,326,054 



15,762,172 



12,264,967 
489,003 
33,707 
49,654 
113,718 
166,668 
123,629 
5,344 

682 

159,107 

1,600 

92,049 

51,566 

14,702 

4,516 

2,186,260 



526,402 

31 

524,050 

609,066 

85,016 

31,859 

25,627 

3,018 
526,637 

206,595 
1,569 
6,148 

323,603 
408,646 

73,138 
16,684 



127,653,009 



107,192,642 

2,323,077 

255,452 

252,003 

787,376 

1,588,906 

711,837 

33,548 

6,436 
810,889 
35,006 
702,634 

284,734 

103,609 

11,302 

12,543,503 



2,744,951 

67,478 

2,806,072 

3,260,440 

454,368 

203,537 

146,154 

9,911 
2,820,184 

1,144,548 
10,171 
34,138 

1,695,662 
2,150,196 

483, 3°3 
118,022 



(41) 



704 
524 



66,404 



8,707 

26,952 

310 

17, 177 



1,601 
959 

127 

1,329 
13,598 
6,008 



596 

26 

16 

1,666 



66,404 



6,486 
5,136 
2,635 

3,943 
5,215 

3,356 
1,713 

17,079 
66 



168,427 



163,796 



n 



262 
923 



(») 



163,340 



106,474 

16,480 

82 

599 

1,994 

1,536 

933 

22 

5 
1,486 

939 

2,431 
448 
(') 
29,911 



5,087 



5,087 

6,487 

1,400 

662 

547 



4,710 
1,436 

3,651 
5,051 

1,166 



Footnote at end of table. See tert for explanatory statenents and for "Description of the Sample and Limitations of the Data." 



22 

ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 





Table 2 


. —BALANCE 


SHEETS AND INCOME STATEMENTS, 


BY MAJOR 


INDUSTRY- 


-Continued 













Item 


Major industry— Continued 










Wholesale and re 


tall trade- 


-Continued 












Retail trade 






Total 

retail 

trade 


Building 
materials, 
hardware, 
and farm 
equipment 
stores 


General 
merchan- 
dise 
stores 


Food 
stores 


Automotive 
dealers 

and 
gasoline 
service 
stations 


Apparel 

and 

accessory 

stores 


F\UTilture, 
home fur- 
nishings, 

and 

equipment 

stores 


Eating 

and 

drinking 

places 


Miscella- 
neous 
retail 
stores 


Retail 

trade 

not 

allocable 


Wholesale 
and retail 
trade not 
allocable 






(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


1 

2 


315,531 
209,944 


30,055 
21,402 


20,814 
14,931 


22,249 
13,061 


50,644 
34,021 


32,701 
25,138 


27,687 
18,539 


57,492 
32,197 


73,241 
50,314 


698 
341 


7,729 




5,610 


Total aaaets 






(Thousand dotltrt) 


3 


81,109,171 


6,579,234 


26,395,981 


9,179,843 


13,228,396 


5,738,782 


4,907,524 


4,935,148 


10,053,402 


90,861 


1,681,605 


d. 


Cash 


6,362,931 

20,776,476 

716,799 

26,679,579 

334,696 
122,010 
1,653,109 
347,981 
94,972 

4,876,813 

28,917,645 

13,171,686 

39,250 

10,648 

2,360,014 

190,996 

68,781 

2,320,613 


477,967 

1,873,672 

49,248 

2,675,365 

17,696 

1,447 

93,159 

34,264 

13,151 

279, 146 
1,682,345 

856,473 
7,620 
2,094 

198,533 
4,152 
2,200 

130,732 


1,420,476 

9,495,944 

436,952 

7,133,731 

140,848 
61,647 

391,974 

21,208 

5,895 

2,143,820 
8,529,601 

3,714,211 

1,294 

470 

721,375 

25,100 

11,741 

466,442 


969,779 

705,402 

7,617 

2,989,436 

25,330 
14,688 
228,806 
32,669 
10,709 

612,319 

5,509,953 

2,552,631 

2,808 

652 

284,303 

14,498 

3,369 

342,912 


982,093 

2,651,214 

74,446 

6,082,501 

32,743 

2,814 

262,408 

57,366 

13,134 

387,803 

3,426,731 

1,505,760 

5,949 

2,172 

543,117 

25,082 

9,210 

347,029 


651,555 

1,279,666 

27,364 

2,297,536 

55,400 
11,732 
141,606 
45,492 
3,687 

457,703 

1,309,849 

705,162 

84 

1 

55,273 

9,369 

5,203 

157,560 


389,831 

2,012,975 

60,282 

1,627,578 

13,696 

5,579 

100,657 

27,062 

5,575 

169,492 

359,314 

434,037 

1,044 

615 

76,911 

8,454 

2,135 

106,425 


506,680 

480,565 

3,096 

282,259 

16,096 

7,113 

155,153 

51,098 

24,618 

278,825 

4,U5,175 

1,712,492 

4,793 

1,780 

269,246 

75,262 

22,157 

337,790 


957,873 

2,255,552 

57,197 

3,564,710 

32,337 
16,990 
276,911 
77,855 
18,196 

542,282 

3,429,929 

1,677,323 

15,655 

2,862 

206,313 

29,002 

12,707 

379,836 


6,677 

21,486 

597 

26,463 

(M 

2,435 
967 

5,423 

34,748 

13,097 

3 

2 

4,443 

77 

59 

1,387 


149,366 


5 
6 




514,891 




11,625 




563,046 


8 


Investments In Government obligations: 


12,166 




2,901 






27,607 






6,842 


12 




1,855 




90,301 






499,332 


15 




274,252 




2,472 


17 
18 




2,121 




61,194 


19 
20 
?1 




2,228 




970 




35,372 


22 


Total liabilities 


81,109,171 


6,579,234 


26,395,981 


9,179,343 


13,228,396 


5,738,782 


4,907,524 


4,935,148 


10,053,402 


90,861 


1,681,605 






14,579,785 

9,514,349 
5,482,957 
2,072,406 

9,964,369 
3,482,026 

11,788,663 

3,702,601 

493,526 

20,830,414 

801,925 


1,241,976 

880,652 
282,734 
211,253 

643,901 
97,349 

1,450,257 
191,171 

36,479 
1,635,280 

91,818 


5,177,322 

1,734,539 

2,017,851 

152,767 

3,807,488 
1,859,282 

2,430,853 
1,231,638 

210,683 
7,941,127 

167,569 


1,934,560 

350,581 
716,304 
134,095 

1,190,929 
233,806 

1,185,974 
1,048,418 

33,640 
2,434,347 

82,811 


1,325,124 

4,198,656 
733,616 
394,057 

1,240,697 
287,028 

2,125,726 
197,468 
67,229 

2,779,759 
170,964 


1,172,665 

348,400 
428,360 

170,010 

420,669 
155,775 

972,324 
289,399 

22,670 

1,326,172 

68,162 


947,233 

690,240 
293, 6U 
135,719 

359,104 
336,903 

395,038 
103,509 

43,184 
1,110,323 

62,842 


641,922 

444,197 
380,949 
395,172 

1,123,359 
154,978 

845,331 
245,240 

17,674 
719,203 

32,377 


2,125,491 

849,903 
570,596 
427,026 

1,161,398 
352,433 

1,866,225 

389,558 

61,966 

2,373,4i4 
124,638 


13,492 

17,131 
8,434 
2,307 

16,324 
4,472 

16,935 
1,200 

1 

10,259 

244 


373,757 


24 


Mortgages, notes, and bonds payable In less 


162,979 


25 
26 
27 




39,023 




74,416 




201,499 


28 




24,912 




293,125 






52,782 






7,266 


32 

33 




418,925 


Uss: Cost of treasury stock 


22,079 


-u 




220,514,318 


13,267,832 


45,893,476 


49,582,350 


53,630,939 


12,717,594 


9,873,644 


12,067,588 


23,327,237 


153,158 


4,282,449 






216,340,613 

15,542 

4,735 

381,903 

680,660 

7,181 

8,289 

191,429 

49,194 

103,571 

50,191 

2,681,005 


12,996,141 

860 

69 

30,877 

32,818 

191 

684 

15,592 
4,875 
2,968 

182,757 


44,582,836 

7,328 

2,412 

161,345 

238,488 

149 

1,187 

29,900 

3,969 

60,952 

40,149 

764,761 


49,196,005 

1,620 

519 

28,834 

69,626 

731 

183 

45,397 

9,009 

4,642 

9,346 

216,938 


53,007,317 

1,461 

143 

57,108 

129,264 

121 

1,720 

20,515 

13,342 

5,277 

5 

394,666 


12,338,568 

1,405 

185 

21,728 

56,926 

76 

338 

15,065 

930 

13,141 

1 

268,731 


9,485,062 

866 

200 

29,430 

22,929 

376 

1,562 

11,758 

1,427 

3,191 

5 

316,838 


11,802,180 

662 

212 
13,848 
58,551 
4,427 

1,389 

25,531 

6,278 

1,200 

73 

153,237 


22,788,734 

1,340 

995 

38,258 

70,728 

1,035 

726 

27,651 

9,364 

12,200 

612 

375,544 


143,720 
(') 

480 

1,330 

75 

20 

(M 
(') 

7,533 


4,204,920 




Interest on Government obligations: 


239 






68 






5,961 






11,268 


AO 




16 


il 


Net short-tenn capital gain reduced by net 


18 


42 


Net long-term capital gain reduced by net 


2,649 






2,136 






2,349 


45 




39 


46 


Other receipts 


52,736 


47 




215,403,970 


12,943,636 


44,008,236 


43,327,612 


53,087,131 


12,256,724 


9,662,833 


11,784,656 


22,686,044 


152,048 


4,199,226 


48 




157,762,025 

4, US, 964 

758,144 

532,406 

4,568,935 

3,240,347 

1,376,617 

72,902 

13,460 

2,384,474 

5,212 

3,240,141 

463,140 

248,619 

44,145 

36,559,439 


9,998,104 

439,491 

41,879 

55,312 

125,843 

194,242 

83,342 

3,486 

445 

U2,339 

433 

96,450 

24,312 

13,768 

2,134 

1,732,006 


28,546,291 
324,549 
169,999 
193,796 
1,138,717 
881,868 
537,469 
26,386 

2,808 

630,396 

1,424 

1,134,737 

178,449 

29,007 

10,429 

10,201,411 


38,305,831 

309,080 

160, 154 

19,272 

773,183 

512,046 

91,719 

11,539 

869 
486,111 

148 
607,113 

103,473 

109,795 

6,843 

6,830,436 


44,656,209 
865,816 
100,625 
94,596 
487,730 
516,327 
327,589 
8,110 

1,248 
301,736 

1,389 
458,078 

41,222 

30,488 

3,594 

5,192,424 


7,925,844 

371,539 

35,880 

28,873 

623,179 

203,616 

53,705 

6,417 

1,338 

104,728 

7 

246,423 

24,846 
10,166 
2,482 

2,617,681 


6,302,145 

410,401 

30,074 

56,229 

259,416 

158,128 

69,233 

4,829 

283 

83,092 

620 

259,823 

20,399 

9,015 

917 

1,998,229 


5,502,115 

510,503 

132,442 

13,203 

600,434 

403,163 

90,158 

3,334 

3,848 

350,339 

598 

152,860 

21,444 

18,622 

9,786 

3,971,807 


15,917,793 

902,337 

86,656 

69,163 

557,376 

369,032 

121,299 

8,279 

2,616 

292,518 

593 

283,017 

43,977 

27,718 

7,940 

3,990,730 


107,693 
5,248 
435 
1,962 
3,057 
1,925 
2,103 
22 

5 
3,165 

1,640 

13 

40 

20 

24,715 


3,218,202 






129,522 


50 




14,587 






9,695 


52 




57,669 






72,603 






23,400 


55 




1,085 






126 


57 




33,905 






36 


59 




32,888 


60 


Pension, profit sharing, stock bonus, annuity 


8,025 






5,424 






455 


63 


Other deductions 


586,554 






5,105,348 

43,473 
5,144,086 
6,078,834 
934,748 
293,362 
197,695 

4,493 
5,241,642 

2,112,604 
17,115 
95,618 

3,127,100 
4,062,731 

1,232,732 
161,329 


324,196 

324,127 

401,678 

77,551 

25,497 

19,024 

4,199 
300,320 

102,836 

514 

2,677 

223,968 
301,535 

78,289 
7,343 


1,885,240 

33,841 
1,916,669 
2,026,277 
109,608 
104,997 
47,430 

1,895,392 

875,317 
7,233 
32,671 

1,074,023 
1,133,763 

537,445 
32,043 


755,233 

9,542 

764,261 

867,980 

103,719 

18,403 

14,813 

792,431 

352,965 
3,532 

27,012 

438,308 
542,274 

223,480 
42,757 


543,758 

543,615 

728,299 

134,684 

27,178 

22,803 

32 

608,323 

214,351 

923 

6,135 

335,399 

520,369 

101,183 
15,943 


460,870 

460,685 

527,067 

66,382 

25,263 

14,733 

460,299 

164,608 
1,008 
4,858 

300,935 
367,326 

69,845 
20,413 


210,811 

210,611 

299,193 

88,582 

16,139 

13,768 

262 
227,800 

74,977 
928 
881 

136,515 
225,130 

36,302 
3,637 


232,932 

90 

282,810 

434,512 

151,702 

30,789 

29,892 

331,746 

1U,130 

963 

12,483 

184,163 
335,971 

59,160 
14,620 


641,193 

(M 

e<M),198 

790,000 

149,302 

44,928 

35,114 

621,891 

215,333 
2,012 
8,739 

433,604 
583,457 

126,383 
24,573 


1,110 

1,110 

3,828 

2,718 

118 

118 

3,440 

1,087 

2 

162 

185 
2,906 

145 


83,223 


65 


Constructive taxable income from related 


23 


66 


Net Incane (less deficit) (64 plus 65 minus 37). 


33,178 
106,907 


68 


Deficit 


23,729 






7,894 


70 




5,924 


71 


Western Hemisphere Trade Corporation 


. 


72 
73 




83,280 




29,078 


74 
75 
76 




342 




765 


Net income (less deficit) after tax (66 minus 


54,865 


77 

78 
79 




78,595 


Distributions to stocldiolders: 


9,914 


Corporation' B own stock 


4,032 



Footnote at end of table. See text for explanatory statements and for "Description of the Sample and Limitations of the D«U." 



Corporation Returns/1967 



23 



ACTIVE CORPORATION RETURNS 



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



Number of returns, total. 
With net income 



Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less : Accumulated depletion 

I^nd 

Intangible assets ( amortisable ) 

Less : Accumulated amortisation 

Other assets 

Total llabi lities 



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 surpliis 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less: Cost of treasury stock 

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 



Net long-term capital gain reduced by net short-terra 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 bonxis, annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Major Industry — Continued 



Finance, insurance, and real estate 



Total 

finance, 

insurance, 

and real 

estate 



(53) 



399,115 
257,651 



Banks and 

trust 
companies 



(5i) 



14,308 
13,079 



Credit 

agencies 

other than 

banlfs 



(55) 



48,209 
31,935 



Security and 

commodity 

brokers , 

dealers, 

exchanges, 

and services 



(56) 



4,281 
2,591 



Holding 
and other 
investment 
companies 



(57) 



37,564 
23,908 



Insurance 
carriers 



6,851 
4,094 



Insurance 
agents , 

brokers , 
and 
service 



(59) 



24,197 

18,022 



(Thoutmd dollar a} 



1,097,348,098 



95 
294 

11 



93 
65 
22, 

253 



223,615 
,941,794 
391,536 
622,370 

258,774 
772,354 
330,190 
820,160 
649,917 



197,610,578 
66,316,026 

17,859,510 

2,823,658 

874,829 

17,284,620 
403,554 
120,452 

16,531,815 



1,097,348,098 



Total receipts less total deductions 

Constructive taxable income from related foreign corporations. 
Net income (less deficit) (64 plus 65 minus 37) 



Net income. 

Deficit 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation deduction 

Income subject to tax 

Inccme tax, total 

Surcharge 

Investment credit 

Net income (less deficit) after tax (66 minus 73 plus 75). 

Net income after tax 

Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



16,206,927 
39,770,367 

621,459,056 
6,903,944 
60,422,215 

195,918,110 

38,505,916 
56,022,914 
11,609,033 
51,829,414 
1,299,798 



Ul, 982, 953 



71,797,493 

3,835,587 

2,046,810 

35,672,433 

5,615,388 

579,327 

146,421 

4,411,171 
2,606,708 
2,645,257 
145,382 
2,480,976 



518,083,480 



79,162,151 

231,747,859 

5,U9,320 

1,947 

69,737,714 

48,095,342 

2,547,566 

11,359 

63,760,670 

16,578,104 

7,454,320 

1,417,734 

13,216 

1,014 

661,620 

7,026 

2,546 

4,844,700 



518,083,480 



2,149,018 

2,740,913 

461,661,432 

12,932 

4,483,412 
9,888,434 

9,487,152 
12,953,831 
2,702,426 

12,019,570 
15,695 



188,822,339 



6,259,804 

41,765,610 

5,975,338 

170,489 

10,224,564 

643,411 

2,517,184 

234,186 

118,144,097 

8,865,022 

3,575,689 

900,472 

129,009 

39,816 

841,047 

49,728 

18,327 

2,336,452 



188,822,339 



25,572,311 



116,837,369 



35,331,676 

3,908,865 

562,834 

1,979,912 

1,592,606 

4,314,318 

21,546,436 

117,242 

43,920 
3,286,979 
419,533 
992,504 
975,905 
205,492 
334,316 
41,224,831 



3,126,502 

2,775,932 

1,442,011 

17,239,790 

338,975 

4,368 

8,936 

254,861 

23,764 

108,863 

5,969 

241,840 



21,723,149 



15,145,584 

48,450 

13,147,224 

14,377,559 

1,730,335 

1,909,478 

636,093 

1,751 

9,030,586 

3,640,494 

6,311 

74,917 

9,581,647 

11,312,847 

6,061,397 
853,041 



3,136 

1,439,233 

111,002 

928,280 

4U,CK2 

711,632 

10,503,135 

51,441 

3,094 

581,946 

2,840 

334,203 

361,635 

31,634 

205, (X2 

5,941,754 



3,283,915 
22,343,264 
127,034,660 
3,236,412 
U,647,339 
5,756,801 

4,738,036 
2,543,068 

2,241,211 

4,130,509 

183,376 



13,268,671 



333,242 

6,156,891 

3,455 

756 

868,845 

66,577 

3,512,364 

10,354 

24,375 

1,250,810 

185,528 

72,881 

1,234 

50 

30, 172 

4,562 

912 

394,759 



13,268,671 



14,932,539 



4,324,826 

461,590 

26,195 

9,296,553 

242,527 

1,399 



4,159 

72,290 
16,729 
51,592 
23,267 

411,412 



14,094,389 



665,653 

486,560 

43,469 

854,004 

169,395 

293,265 

7,339,000 

8,828 

16,382 

240,991 

5,402 

208,360 

73,675 

22,993 

33,565 

3,127,347 



4,697,350 

3,344,275 

2,920,339 

55,799 

376,529 

510,937 

419,872 
230,992 

30,524 

770,879 

88,875 



66,557,527 



1,936,800 

4,424,715 

65,643 

8,326 

1,790,271 
919,647 

4,145,386 
103,731 
946,715 

48,401,070 
2,655,354 

518,065 
824,547 
293,954 
817,487 
41,898 
16,402 
440,094 



66,557,527 



1,106,193 
1,972,013 
2,161,123 
314,837 
4,685,149 
4,122,268 

11,335,370 

32,937,344 

1,491,460 

6,874,030 
442,315 



2,563,851 



733,611 

65,267 

10,0% 

174,956 

5,288 

231 



12,709 

37,981 

1,161,861 
15,563 

1,377 
344,411 



2,047,051 



3,849,162 

2,836 

2,410,037 

2,530,005 

169,968 

139,612 

46,615 

2,466,479 

1,070,888 

262 

37,239 

1,376,388 

1,546,590 

1,295,436 

210,703 



838,150 

15,913 

827,868 

1,122,792 

294,924 

117,845 

73,939 

5 

1,000,073 

403,078 

991 

9,320 

434,110 

729,083 

343,287 
25,000 



32,747 

274,585 

5,160 

5,326 

65,301 

73,790 

187,409 

6,145 

674 

17,766 

58 

27,313 

60,946 

6,612 

5,437 

,277,782 



6,867,502 



501,344 

102,616 
34,410 
659,975 
158,471 
221,658 

86,460 

3,248,121 

33,943 

1,562,669 

102,691 
155,144 



232,664,015 



3,316,953 

2,479,250 

57,120 

102,879 

10,131,624 

15,794,363 

5,293,319 

6,196 

69,544,309 

117,354,882 

2,754,019 

140,554 

12,211 

9,476 

81,037 

6,632 

1,923 

5,990,314 



232,664,015 



462,914 
633,006 
25,449,990 
504,483 
545,688 
172,095,083 

3,147,778 

3,738,184 

4,759,286 

21,350,724 

23,121 



64,485,239 



1,876,409 



210,209 

99,947 

9,385 

44,120 

29,696 

101,867 

354,552 

5,626 

3,683 

81,527 

140,809 

10,413 

9,485 

3,010 

14,466 

757,614 



516,800 

5,791 

512,495 

533,102 

20,607 

35,352 

22,856 

492,456 

223,825 

1,144 

1,846 

290,516 

311,123 

40,369 
22,017 



4,991,093 

21,135 

4,977,818 

5,111,550 

U3,732 

569,224 

60,a!.9 

1,304 

661,667 

200,601 

1,008 

1,703 

4,778,920 

4,912,671 

3,263,896 

480,714 



53,406,096 

405,582 
521,176 
7,866,800 
570,797 
23,202 



11,948 

284,981 
6,807 

814,378 
7,993 

565,529 



556,821 

,269,453 

10,497 

585 

52,788 
U,613 
112,798 
53,071 
15,310 

535,610 

353,933 

156,471 

3,265 

1,334 

31,852 

21,754 

10,086 

324,631 



3,168,101 



1,283,032 
194,337 
185,649 
58,158 
239,071 
216,086 

317,401 
U0,28a 

37,471 
546,960 

40,352 



2,621,3 



61,061,175 



31,832,430 

339,950 

12,443 

58,517 

317,677 

1,347,449 

204,393 

22,076 

1,548 

322,796 

18,309 

169,691 

406,160 

63,846 

3,378 

25,890,512 



3,424,114 

1,223 

2,904,161 

3,194,663 

290,502 

701,454 

162,821 

442 

2,544,485 

1,168,942 

3 

13,398 

1,748,617 

2,039,513 

593,929 
65,352 



2,702 

2,677 

21,313 

9,350 

274 

1,123 

8,599 
1,953 

11,786 
1,620 

78,025 



622,215 

426,514 

4,982 

17,192 

72,617 

58,360 

28,635 

2,772 

2,491 

40,383 

228 

27,241 

31,163 

11,910 

514 

1,053,978 



220,673 

1,496 

219,492 

250,603 

31,111 
15,838 
6,101 

189,681 

66,885 

89 

1,079 

153,686 

184,797 

66,695 

1,720 



Real 
estate 



(60) 



263,705 
164,022 



74,733,965 



3,152,844 

7,098,016 

140, 163 

337,388 

452,968 

237,901 

4,196,073 

400,713 

1,214,441 

4,625,080 

49,337,178 

14,653,333 

1,345,176 

524,185 

14,801,355 

271,904 

70,256 

2,200,865 



74,733,965 



3,224,505 
8,542,554 
2,045,858 
2,671,223 
36,444,527 
3,328,451 

9,060,307 
3,489,207 

346,655 
6,136,742 

506,064 



14,939,593 



7,222,673 

21,898 

10,245 

413,041 

4,289,980 

327,695 



504,338 

1,361,651 

30,406 

1,965 

634,615 



13,634,001 



1,965,286 

742,076 

376,393 

72,473 

524,378 

1,722,905 

2,429,262 

20,354 

16,048 

2,001,570 

251,887 

215,283 

32,841 

15,487 

71,914 

3,175,844 



1,305,592 

6 

1,295,353 

2,084,844 

789,491 

329,653 

263,712 

1,675,745 

506,275 

2,814 

10,332 

799,410 

1,589,070 

453,285 
47,535 



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



24 



ACTIVE CORPORATION RETURNS 



Corporation Returns/ 1967 



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



Major iiidustry~Contlnued 



Services 



Total 
services 



Hotels , 

rooming 

houses, 
camps, and 
other lodg- 
ing 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 



Number of returns, total. 
With net locome 



Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

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 

lifortgages, notes, and bonds payable in one year or more. . - . 
Other liabilities 



Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 

Less: Cost of treasury stock 

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 

Dividends, domestic corporations , 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations. . . 

Ccmpensation 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 

Constructive taxable income from related foreign corporations. 
Net income (less deficit) (64 plus 65 minus 37) 

Net inccme 

Deficit 

Statutory special deductions, total , 

Net operating loss carryover , 

Western Hemisphere Trade Corporation deduction , 

Income subject to tax , 



Income tax, total 

Surcharge 

Invesljaent credit 

Net income (leas deficit) after tax (66 minus 73 plus 75). 

Net income after tax 

Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



(61) 



220,561 
U9,471 



3,584,339 

6,905,680 

168,318 

1,883,318 

396,260 
208,380 
1,148,314 
234,123 
173,024 

3,963,895 

28,319,033 

11,507,709 

55,217 

9,223 

2,467,994 

415,025 

182,000 

2,047,133 



39,984,490 



4,143,567 
4,390,450 
2,518,890 
1,683,269 
11,865,110 
1,967,853 

5,186,427 
2,645,927 

263,973 
5,345,534 

526,560 



47,441,330 



45,210,638 

19,495 

9,694 

161,999 

622,473 

67,739 



10,694 

181,101 

109,671 

62,553 

30,814 

954,404 



45,465,714 



,351,943 

:, 699,402 

527,337 

151,326 

,683,749 

,511,387 

936,818 

29,778 

40,658 

,114,926 

4,264 

809,955 

276,114 

126,332 

47,419 

,154,306 



1,975,616 

16,665 

1,932,587 

2,797,107 

8U,520 

252,167 

198,390 

1,117 

2,240,314 

863,670 

6,282 

60,405 

1,179,322 

1,994,158 

521,173 
64,729 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



18,067 
9,721 



34,749 
22,686 



60,318 
36,521 



31,120 
19,865 



7,095 
3,741 



23,576 
10,816 



45,136 
26,121 



(1houaw\d thIUf) 



7,632,282 



383,731 

460,403 

10,294 

82,489 

21,318 
10,322 
127,342 
28,372 
73,897 

532,406 

7,254,491 

2,562,737 

5,600 

648 

967, bm 

20,809 

6,339 

243,013 



7,632,282 



352,486 
748,307 
3Q;,322 
412,287 
3,730,590 
164,132 

1,041,946 
566,483 
40,336 
395,447 
124,104 



4,947,857 



4,558,824 

1,843 

521 

27,918 

163,931 

3,369 



3,724 

42,940 

12,558 

7,233 

2,680 

117,311 



4,766,359 



2,232,251 

108,659 

135,368 

17,465 

239,226 

290,453 

263,311 

3,128 

2,186 

395,114 

1,146 

108,145 

8,629 

14,499 

10,323 

885,951 



131,498 
1,398 
132,375 
318,433 
136,063 
48,735 
42,603 
25 
204,963 

79,271 

833 

5,906 

109,010 

245,084 

100,195 
4,214 



3,154,228 



337,877 

579,749 

9,091 

191,129 

14,119 
5,123 
92,230 
30,433 
11,351 

213,338 

2,633,649 

1,393,073 

1,806 

405 

181,071 

27,712 

11,157 

247,867 



3,154,228 



323,801 
222,024 
195,856 
134,016 
611,822 
139,854 

597,674 
98,202 
13,065 

869,322 
51,408 



5,565,822 



5,469,814 

359 
233 

9,019 
13,029 

2,645 



407 

6,526 
3,353 
4,099 
536 
55,302 



5,345,123 



3,136,274 

403,144 

73,238 

15,996 

218,438 

183,672 

49,123 

3,072 

1,727 

242,331 

402 

30,914 

22,172 

14,546 

2,454 

897,125 



220,694 

278 

220,739 

282,293 

61,554 

18,613 

15,145 

221,612 

80,169 

542 

7,520 

148,090 

209,652 

50, 528 
27 



11,951,894 



1,291,993 

3,205,962 

90,339 

494,034 

165,679 
130,755 
411,904 
106,945 
18,500 

1,709,972 

6,439,655 

2,710,594 

8,822 

1,700 

179,713 

80,686 

34,837 

544,794 



11,951,894 



1,736,684 

1,354,108 

883,398 

317,577 

2,562,606 

897,698 

1,336,169 
901,344 
94,006 

2,004,812 
136, 5138 



16,632,946 



16,038,507 

8,410 
5,143 

59,754 
175,762 

10,354 

3,663 

42,710 
31,941 
32,089 
11,473 
263,140 



15,929,810 



10,444,736 
945,332 
101,874 
51,003 
350,933 
373,399 
213,367 
11,634 

9,400 

770,068 

1,515 

305,734 

132,859 

47,054 

14,994 

2,155,903 



753,136 
6,375 
754,863 
969,257 
214,339 
76,967 
49,366 
34 
323,060 

326,869 

1,972 

23,574 

451,573 

666,041 

181,262 
33,287 



4,283,274 



298,382 

571,400 

12,310 

215,369 

13,540 

4,794 

127,091 

21,748 

34,638 

200,045 

3,873,946 

1,468,569 

5,154 

2,134 

209,920 

22,641 

8,151 

175,320 



4,233,274 



382, 863 
1,099,133 

169,006 

269, 809 
1,037,588 

138,403 

437,200 
137,073 

17,454 
591, 573 

46,828 



4,751,745 



4,528,422 

681 

404 

10,069 

73,539 

53 



1,119 

13,203 

42,207 

2,319 



4,596,429 



2,374,529 

270,345 

70,318 

18,007 

222,646 

151,448 

130,417 

2,132 

14,298 

721,777 

73 

38,485 

10,224 

8,693 

8,490 

554,547 



155,316 

154,912 
217,674 
62,762 
20,322 
18,402 

169,341 

56,359 

242 

6,701 

105,254 

163,069 

30,497 
2,301 



3,937,199 



292,435 

627,579 

4,904 

652,360 

30,572 

5,321 

133,746 

17,949 
6,362 

639,519 

1,856,199 

1,025,764 

13,068 

2,366 

237,4^3 

151,219 

73,140 

334,046 



3,937,199 



415,676 
587,804 
334,466 
71,514 
1,140,937 
216,523 

357,258 
286, 514 

19,023 
544,751 

37,317 



3,426,938 



3,142,863 

2,026 
411 
20,796 
80,421 
28,874 



241 

15,634 
4,391 
7,208 
14,125 
109,993 



3,260,188 



1,653,741 

98,412 

25,872 

11,423 

83,651 

71,979 

75,680 

2,733 

3,201 

543,111 

185 

113,117 

14,518 

4,390 

520 

552,655 



166,800 
7,072 
173,461 
221,207 
47,746 
18,959 
12,127 
830 
194,684 

33,734 

550 

5,009 

94,736 

142,522 

35,713 
14,146 



3,703,479 



323,135 

220,010 

2,780 

50,030 

41,852 
16,183 
101,907 
24,246 
14,217 

210,969 

3,460,107 

1,484,468 

6,284 

1,331 

433,506 

78,860 

34,947 

245,699 



3,703,479 



258,351 

371,842 
187,808 
250,297 
1,359,113 
120,759 

738,302 
280,093 

22,082 
173,682 

59,355 



3,422,513 



3,141,424 

1,785 

470 

12,912 

53,620 

4,780 

655 

31,834 

9,707 

2,602 

162 

157,567 



3,314,006 



1,651,270 
119, 514 
65,607 
5,895 
215,991 
177,926 
92,966 
3,425 

5,983 

223,361 

235 

75,773 

12,101 

5,910 

3,437 

649,062 



108,512 
70 
108,112 
251,448 
143,336 
28,732 
26,335 

203,858 

85,449 
1,021 
3,636 

26,299 
169,658 

35,074 
6,250 



5,322,134 



656,736 

1,240,577 

38,600 

196,857 

109, 180 
35,882 

154,094 
53,930 
14,059 

407,146 

2,300,991 

862,504 

14,483 

539 

258,729 

33,098 

8,379 

256,394 



5,322,134 



673,706 
507,232 
444,034 
227,769 
1,372,399 
290,484 

677,378 
376, 218 

57,957 
765,997 

71,040 



8,643,454 



3,330,829 

3,891 
2,512 
21,531 
52,126 
12,664 



885 

28,254 
5,514 
6,998 
1,838 

176,412 



8,253,794 



4,359,142 

753,996 

y.,560 

31,532 

297,864 

262, 505 

111,954 

3,654 

3,863 

218, 164 

658 

37,787 

75,611 

31,240 

2,201 

1,459,063 



389,660 

972 

383,120 

536,790 

148,670 

39,789 

33,862 

228 

417,796 

151,819 

1,122 

8,059 

244,360 

393,132 

87,904 
4,504 



(69) 



15,706 
3,389 



687,724 



67,081 

194,933 

2,773 

82,945 

1,424 
2,016 
17,728 
9,948 
9,213 

77,882 

176,581 

68,025 

3,178 

23 

73,462 

3,360 

2,858 

41,652 



687,724 



131,093 
91,144 
22,502 
36,745 

132,197 
72,631 

301,293 
50,059 
6,343 

-145,979 
10,309 



585,603 



560,052 



1,439 

4,928 

342 

248 

3,673 

481 

749 

87 

13,516 



587,757 



343,370 
24,364 
3,422 
1,910 
12,101 
15,656 
7,534 
126 

1,582 

12,924 

1 

3,547 

848 

5,729 

1,981 

152,162 



-2,154 

-2,234 
24,460 
26,694 
7,990 
7,355 

11,444 

3,064 

17 

125 

-5,173 

21,521 

3,025 
24,906 



^Leaa -than $500 per return. 

NOTE: See text for explanatory atatements and for 



Deacrlptlon of the Sajnple and Lijiiltatlona of the Data. 



Corporation Returns/1967 



25 



RETURNS WITH NET INCOME 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRY 



Total returns 

with net 

income 



Major Industry 



Agriculture, 
forestry, 

and 
fisheries 



Mining 



Total 
mining 



Metal 

mining 



Coal 
mining 



Crude 

petroleum 

and 

natural 

gas 



Nonmetaillc 

minerals 
(except 
fuels) 
mining 



Contract 

construc- 
tion 



Manufacturing 



Total 
manufac- 
turing 



Food and 

tLndred 

products 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Number of returns with net income. 



938,906 



Total assets 

Cash 

Notes and accounts receivable 

Less : Allowance for bad debts 

Inventories 

Investments in Government obligations : 

United States 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

Other investjnents 

Depreciable assets 

Less: Accumulated depreciation 

Deple table assets 

Less : Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Jtortgages, notes, and bonds payable in less 

than one year 

Other current liabilities 

loans from stockholders 

Mortgages, ncXt-E , and bonds payable in one year 

or more 

Other liabilities .' 



1,786,905,211 



129, 

-126, 

13, 

135, 



38 

1 

217 

261 
589 
234 

16 



733,360 
643,662 
204,944 
337,992 

540,862 
,012,667 
079,311 
912,077 
196,250 

252,339 
975,394 
059,310 
079,583 
,706,494 
,412,060 
449,633 
305,495 
956,264 



1,736,905,211 



Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less: Cost of treasuiy stock 

Total receipts 



93,957,157 

32,413,265 
612,336,392 

11,000,592 

201,220,577 
218,906,487 

152,772,351 

112,316,175 

17,013,367 

291,619,797 

6,711,449 



1,221,446,354 



Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-tenn 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 



1,141,379,488 

3,945,310 

2,017,677 

35,003,840 

3,147,066 

1,802,826 

212,773 

7,153,020 
2,949,001 
4,228,166 
2,159,335 
12,442,852 



Total deductions 

Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Tajtes paid 

Interest paid 

Contributions or gi f ts 



1,133,898,077 



Ammortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 

plans 

Other ejnployee benefit plans 

Net loss, noncapital assets 

Other deductions 



793,844,616 

20,644,856 

9,850,509 

3,506,409 

13,807,860 

32,814,360 

29,095,961 

821,045 

139,289 

35,404,616 

5,159,661 

13,522,455 

3,501,069 

4,402,430 

325,471 

157,057,470 



Total receipts less total deductions 

Constructive taxable income from related 

foreign corporations 

Net income (63 plus 64 minus 36) 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation 

deduction 

Income subject to tax 



Inccxne tax, total 

Surcharge 

Investment credit 

Net income after tax (65 minus 70 plus 72). 
Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



87,548,277 

1,123,146 

86,653,746 

5,563,662 

2,453,631 

428,490 
74,799,442 

33,293,935 

127,685 

2,074,864 

55,434,675 

27,440,850 
3,095,337 



75,846 



136,749 



(Thovamtd doltari} 



369,921 

667,970 

7,910 

531,615 

32,088 
12,645 
155,015 
54,770 
46, 578 

547,517 

3,222,576 

1,580,777 

65,270 

19,830 

1,140,814 

14,334 

4,865 

184 , 590 



5,482,271 



773,715 
182,392 
173,342 

909,975 
162, 131 

1,181,532 

511,170 

50,036 

1,273,730 

118,262 



6,373,905 



1,423 

1,441 
29,690 
41,115 

7,861 

2,535 

115,785 
16,523 
15,791 
1,610 

111,033 



,174,397 
190,303 
110,748 

7,091 
149,911 
141,017 
101,037 

2,518 

1,713 

233,124 

4,326 

35,318 

12,487 

10, 280 

1,453 

768,732 



428,940 

124 

427,623 

63,713 

41,148 

10,309 
275,901 

98,898 

895 

9,213 

337,938 

73,018 
4,227 



14,277,419 



976,543 

2,153,717 

17,390 

796,377 

250,020 

154,232 

498,429 

21,192 

43,956 

2,202,561 

10,212,494 

5,034,191 

2,503,727 

1,256,534 

256,029 

238,913 

69,684 

342,023 



14,277,419 



893,804 

696,647 

1,104,766 

103,434 

1,691,641 
725,626 

1,718,616 
1,456,384 

103,390 
5,920,496 

137,435 



11,573,270 



10,795,019 

14,453 

4,580 

59,642 

51,157 

125,733 



2,612 

248,045 
35,136 
62,509 

73,167 
101,162 



9,610,675 



5,979,223 
141,704 
171,607 
12,699 
71,977 
277,673 
129, 170 
7,811 

3,703 

666,215 

1,004,061 

14,469 

61,056 

65,375 

5,085 

998,842 



1,962,595 

8,174 

1,^66, lb'9 

271,631 

143,375 

75,125 
1,665,187 

737,805 

891 

34,044 

1,262,423 

1,010,707 
30,292 



134,915 

393,170 

2,476 

302,721 

98,089 

18,437 

260,001 

1,394 

836,566 

1,963,150 

927,684 

350,636 

145, 565 

21,611 

67,224 

6,936 

128,436 



3,493,739 



192,504 

82, 923 

142,998 

1,333 

269,688 
115,348 

507,256 

459, 232 

15,555 

1,713,451 
6,554 



1,928,499 



1,632,413 

5,674 

901 

20,471 

2,216 

7,944 



957 

83,102 
16,140 
32,201 
62,356 
14,124 



1,543,101 



1,017,279 
8,594 
15,842 
626 
3,995 
63,085 
16,840 
2,999 

1,653 

113,442 

109,763 

753 

11,823 

3,781 

430 

172,191 



385,398 

6,299 

390,796 

104,249 

11,066 

66,207 
285,355 

118,870 
(M 
6,452 
273,378 

178,212 
1,746 



2,199,548 5,347,374 



141,235 

366,785 

3,648 

97,615 

32,130 

29,740 

41,147 

874 

884 

268,164 

1,792,354 

800,985 

209,421 

79,988 

40,123 

1,053 

402 

62,991 



2,199,548 



213,718 

140,800 
86,164 
14,455 

440,303 
120,012 

203,668 
246, 131 

33,673 
716,966 

21,347 



1,672 

814 

5,286 

18,573 
1,460 

32 

19,751 

2,979 

8,683 

490 

12,469 



2,342,292 



1,756,373 
18,722 
53,409 

3,633 
27,375 
58,339 
29,146 

1,056 

538 

131,265 

72,038 

2,051 

11,946 

47,709 

615 

127,977 



110,259 

494 
109,939 
18,167 
10,720 



39,439 

37,116 

180 

6,312 

79,135 

47,987 
7,246 



480, 542 

978,378 

3,893 

206,960 

71,687 
97,046 
84,560 
12,281 
39,308 

837,732 

.,123,138 

1,126,347 

,651,950 

916,070 

96, 934 

169,032 

61,631 

106,267 



324,033 

383,608 

765,738 

68,430 

646,752 
332,746 

610,369 
612,511 

34,776 

',126,490 

58,079 



4,826,707 



4,479 
2,573 
22,305 
20,486 
109,863 

1,541 

79,024 
10,031 
18,233 
3,282 
56,856 



3,629,368 



1,931,034 
60,270 
31,232 
3,347 
27,340 
83,363 
57,956 
1,444 

1,303 
239,409 
702,225 

6,633 

21,344 

6,045 

1,398 

454,975 



1,197,339 

1,139 

1,195,905 

93,602 

77,216 

990 
1,090,589 

504,837 

234 

11,873 

702,941 

713,465 
20,144 



219,856 

415,334 

7,873 

139,531 

48,064 

9,009 

112,721 

6,643 

8,764 

260,099 
2,333,852 
1,179,175 

291,670 

114,911 

97,356 

1,604 

715 

44,329 



2,736,258 



89,311 

109,866 

19,266 

334,393 
157, 520' 

396,823 

133, 510 

19,381 

1,363,539 

51,455 



2,365,513 



2,239,740 

2,633 

292 

11,080 

9,377 

6,461 



82 

66, 168 
6,036 
3,392 
2,039 

17,713 



2,095,914 



1,274,487 
54,118 
71,124 

5,093 
13,267 
72,836 
25,228 

2,312 

164 

132,099 

120,035 

5,032 

15,938 

7,840 

2,642 

243,699 



269,599 

242 

269,549 

55,613 

44,873 

7,928 
199,304 

76,982 

477 

9,407 

201,974 

71,043 
1,156 



24,077,691 



2,660,626 

8,305,371 

61,937 

3,280,699 

200,771 

83,095 

1,953,353 

212,961 

253,232 

1,386,491 

8,351,990 

4,639,357 

103,232 

32,849 
698,707 

24,974 

9,955 

801,337 



24,077,691 



5,265,182 

2,255,564 

2,949,981 

457,056 

2,517,219 
2,274,315 

2,209,930 
598,739 
116,527 

5,644,886 

211,703 



55,757,911 



3,019 

12,712 

80,098 

216,076 

10,650 

5,917 

31,389 
46,900 
25,704 
16,010 
396,130 



53,539,644 



45,206,752 

1,326,487 

256,041 

77,899 

281,717 

945,461 

279,484 

22,592 

2,915 

917,494 

14,321 

97,383 

198,520 

155,485 

4,180 

3,252,403 



2,218,267 

8,529 

2,214,084 

168,545 

145,009 

1,605 
1,778,178 

693,008 

5,575 

42,713 

1,558,789 

264,310 
31,853 



419,239,269 



19,179,839 
38,121,278 
1,569,163 
85,326,376 

6,708,933 

1,598,063 

8,881,445 

303,768 

408,468 

52,011,134 

260,696,559 

131,416,685 

11,337,340 

4,793,637 

7,591,718 

5,279,785 

3,397,224 

12,965,265 



419,239,269 



40,706,133 

24,603,137 

28,032,469 

1,964,293 

63,048,243 
16,145,975 

54,961,244 
38,611,091 

3,999,212 
150,495,748 

3,328,276 



549,067,125 



535,550,993 

271,652 

76,920 

1,581,922 

1,343,840 

1,041,544 

38,879 

1,529,285 
280,030 
1,183,944 
1,774,728 
4,393,338 



507,235,947 



370,986,841 

5,822,969 

7,425,639 

833,056 

4,436,298 

16,557,089 

4,901,719 

458,217 

62,199 
16,318,034 
3,699,460 
7,847,539 

4,971,616 

2,994,021 

61,332 

59,409,868 



41,781,178 

913,617 

42,622,875 

2,063,636 

716,737 

317,075 
39,993,564 

18,585,546 

72,405 

1,155,317 

25,192,646 

13,038,623 
1,676,416 



32,676,108 



1,918,880 

5,893,173 

101,259 

7,389,466 

291,017 

190,150 

751,111 

33,520 

22,031 

3,816,623 

19,791,945 

9,360,559 

81,953 

15,189 

685,020 

57,194 

21,155 

1,252,132 



32,6-6,108 



3,533,959 

2,374,472 

2,129,209 

257,677 

4,466,346 
849,071 

4,660,085 
2,296,882 

328,091 
12,146,632 

366,316 



72,789,463 



71,895,319 

14,185 

7,265 

120,836 

81,494 

41,007 



2,286 

89,329 

25,563 

50,047 

136,393 

325,739 



69,387,823 



53,925,660 

482,457 

597,613 

79,089 

384,104 

2,385,381 

435,500 

42,343 

4,075 

1,394,350 

10,049 

1,924,296 

307,706 

223,227 

10,859 

7,181,114 



3,401,640 

95,537 

3,490,012 

107,941 

58,338 

5,337 
3,323,538 

1,558,634 
14,080 
88,308 

2,019,686 

951,517 
73,451 



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



26 

RETURNS WITH NET INCOME 



Corporation Returns/1967 

Table 3.— BALANCE SHEETS AND INCOHE STATEMENTS, BY MAJOR INDUSTRY— Continued 



Number of returns with net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stocltholders 

Uortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (amortizable) 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages^ notes, and bonds payable in 

less than one year 

Other current liabilities , 

Loans from stockholders , 

Uortgages, notes, and bonds payable in 

one year or more , 

Other liabilities 



Capital stock 

FSid-in or capital surplus 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less: Cost of treasury stock 



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 

Divide n ds, foreign corporations 

Other receipts , 



Total deductions 

Cost of sales and operations. . . 

Compensation of officers 

Repairs 

Bad debts; 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion. 

Advertising 

Pension, profit sharing, stock bonus, 

annuity plans 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable income from related 

foreign corporations 

Net Inccne (63 plus U* minus 36) 

Statutory special deductions, total 

Net operating loss carryover 

Weetem Hemisphere Trade Corporation 

deduction 

Income subject to tax 



Income tax, total 

Surcharge 

Investment credit 

Net inccne after tax (65 minus 70 

plus 72) 

Distributions to stockholders: 

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



Ilajor industry — Continued 



Manuf ac turing — Cont inued 



Tobacco 
manufac- 
tures 



(11) 



Tertlle 

mill 
products 



(12) 



4,878 



Apparel 
and other 
fabricated 
textile 
products 



J^JL 



13,010 



Lumber 
and wood 
products, 

except 
furniture 



(It) 



Furniture 

and 
fixtures 



-IML 



4,567 



Paper and 

allied 
products 



(16) 



2,946 



Printing, 
publishing, 
and allied 
Industries 



_CizL 



16,511 



Chemicals 
and allied 

products 



JisL 



Petroleum 

refining 

and related 

Industries 



(M) 



Rubber and 
mlGcella- 

neous 
plastics 
products 



Leather 

and 
leather 

products 



(20) 



(21) 



1,950 



CThouivid doU»r») 



4,396,469 



125,600 

320, 159 

4,622 

2,654,980 

1,859 

13,120 



715,633 
961,597 
474,215 



22,073 

2,384 

340 

58,093 



Total receipts 5,914,838 

Business receipts 5,863,837 

Interest on Government obligations; 

anlted States 132 

State and local 3 

Other Interest 9, 266 

Rents 586 

Royalties 6,941 



132,100 

510,293 
304,076 

733 

545,182 
90,609 

780,811 
170,029 
152,711 
1,816,398 
106,973 



11,334,512 



585,672 

2,725,995 

31,167 

3,210,262 

112, 567 
20,088 

160,077 
10,712 
11,238 

877,450 

7,107,425 

3,717,659 

648 

323 

72,662 

28,551 

5,730 

166,044 



4,396,469 11,334,512 



1,483 

546 

7,428 

2,843 

21,773 



5,212,042 



3,368,575 
14,235 
28,093 
753 
8,703 
1,023,024 
50,918 
5,415 

413 
61,180 

355,706 

45,004 

14,070 

85 

235,868 



702,796 

3,264 

706,057 

8,565 

1,188 



334,052 

62 

3,486 

375,491 

211,019 
2,153 



1,316,691 

1,295,055 

614,307 

63,256 

1,208,356 
183,640 

1,440,975 

477, 578 

58,943 

4,783,104 
107,395 



8,276,542 



589,033 

2,44«,224 

38,245 

2,838,561 

27,614 

6,214 

151,956 

27,574 
7,074 

900,263 

1,993,652 

978,927 

3,297 

285 

55,961 

39,515 

9,606 

214,667 



7,108,035 



6,276,542 



17,511,564 



17,298,348 

4,868 

733 

49,416 

21,960 

7,939 

783 

16,392 
5,616 

11,418 
5,394 

86,695 



16,549,697 



13,596,554 
222,096 
151,290 

16,299 
113,212 
326,281 
171,413 

16,119 

305 
472,652 

137 
104,422 

94,651 

33,673 

3,731 

1,224,652 



961,867 

1,260 

962,394 

35,636 

25,596 



914,847 

424,972 

3,227 

36,430 

573,852 

212,247 
29,705 



1,704,107 

634,eai 
680,994 
108,193 

916,392 
169,427 

989,420 
573,928 
47,406 
2,386,454 
134,603 



13,618,974 



18,419,854 

1,676 

738 

19,367 

18,420 

24,305 

182 

8,147 
2,103 
7,827 
4,455 
111,900 



17,793,061 



14,071,409 
414,019 
43,100 
20,751 
161,787 
369,966 
136,387 
15,113 

1,482 

K8,698 

861 

147,213 

66,016 

62,335 

765 

2,110,934 



825,913 

1,174 

826,349 

30,327 

23,345 

191 

751,902 

331,164 

2,429 

9,361 

504,566 

94,569 
11,326 



445,176 

1,170,801 

17,344 

1,276,182 

55,281 

42,260 

138,276 

8,021 

16,344 

597,730 

4,577,569 

2,181,049 

741,479 

75,070 

148,358 

3,337 

1,669 

161,853 



7,103,035 



386,711 

402,320 

52,469 

1,502,375 
88,681 

1,122,429 
591,639 

11,393 
2,533,674 

73,687 



9,320,245 



,901,023 

2,595 
1,308 
26,902 
16,253 
5,395 

462 

284,008 

3,848 

5,190 

3,107 

65,154 



3,205,156 



246,121 

799,879 

17,342 

376,617 

65,840 
17,629 
67,229 
4,309 
1,546 

228,486 

1,453,313 

673,946 

18,421 

7,575 

53,130 

4,048 

1,635 

71,836 



3,205,156 



315,636 

177,143 

230, 171 

50,026 

302,009 
74,611 

474,818 

191,834 

48,357 

1,377,419 

36,913 



15,229,152 



498,056 

1,952,220 

40,329 

2,047,962 

131,354 
23,654 

256,091 
2,558 
12,476 

1,698,971 

13,170,669 

5,682,249 

915,216 

142,252 

195,862 

12,827 

7,381 

333,227 



15,229,152 



6,1X2,117 



6,769,156 



6,708,335 

169,861 

72,432 

15,753 

64,165 

229,605 

104,821 

5,523 

3,602 
292,832 
255,693 
39,752 

39,143 

16,434 

1,853 

748,947 



551,069 

375 
550,156 
33,012 
26,427 



169,822 

1,233 

21,137 

401,471 

161,236 
57,356 



5,973,769 

2,352 

782 
6,208 
6,318 
1,404 



4,460 

1,240 

1,943 

507 

43,109 



5,622,502 



4,210,196 
161,470 
33,106 
13,659 
53,220 
137,051 
31,533 
6,968 

145 

100,133 

135 

64,683 

36,775 

20,977 

209 

752,230 



419,615 

370 

419,203 

12,427 

10,345 

(M 
377,612 

171,357 
1,315 
5,576 

253,422 

71,535 
14,131 



1,143,697 

446,043 
749,448 

47,377 

3,357,636 
458,276 

2,257,758 
1,467,617 

82,039 
5,303,526 

64,772 



16,045,580 



15,584,076 

3,818 
3,220 
39,437 
17,292 
17,687 



449 

208,821 
11,250 
35,304 
41,592 
62,632 



14,796,214 



10,507,704 
154,197 
376,620 

13,349 
123,949 
368,320 
185,942 

17,613 

2,203 

764,334 
82,264 
131,460 

105,839 

67,650 

4,806 

1,879,414 



13,500,593 



1,160,337 

3,108,233 

243,457 

1,580,877 

323,907 

66,915 

362,766 

16,710 

14,682 

1,336,355 

7,008,591 

3,189,418 

55,965 

6,007 

298,357 

75,069 

20,500 

1,027,191 



13,500,593 



1,140,091 

544,659 

1,156,741 

95,494 

1,871,566 
940,634 

1,869,854 
998,222 
104,034 

4,968,673 
189,387 



19,355,575 



18,791,975 

14,531 
5,542 
53,263 

54,173 
52,358 



788 

79,978 

8,227 

45,914 

26,525 

221,900 



36,767,969 



1,502,086 

6,763,869 

112,664 

6,907,217 

550,581 

191,126 

711,608 

17,713 

15,053 

5,374,521 

29,623,415 

15,048,609 

330,648 

142,204 

654,829 

378,356 

193,510 

1,243,952 



33,767,939 



3,150,056 



68,279,233 



1,956,063 

11,020,514 

190,404 

4,720,671 

1,098,627 
143,770 

1,711,314 
28,030 
49,010 

12,970,624 
51,056,239 
26,276,526 
7,434,423 
3,480,837 
2,620,947 
4,132,003 
2,913,482 
2,198,229 



63,279,233 



5,425,102 



1,236,141 1,065,924 

2,432,297 2,713,213 

252,982 2,605 



6,684,500 
1,139,231 

5,025,597 

4,801,560 

355,210 

14,163,437 

473,022 



44,752,168 



17,557,757 



1,249,356 

29,741 

1,275,867 

47,463 

13,786 

603 
1,218,665 

532,049 
2,229 

71,381 

615,219 

441,066 
24,103 



12,050,469 
544,740 
109,683 

75,024 
238,691 
449,262 
145,621 

38,516 

2,419 
491, 194 

2,962 
225,536 

176,226 

79,006 

3,006 

2,925,250 



1,797,918 

11,867 

1,804,243 

74,015 

33,349 

669 

1,665,297 

759,612 

3,193 

39,157 

1,083,788 

366,947 
38,975 



43,490,816 

23,623 

6,466 

139,620 

44,413 
226,403 



4,228 

156,022 

17,745 

84,919 

272,150 

283,756 



39,963,309 



25,986,895 
354,270 
520,365 

65,144 
326,777 
813,942 
425,968 

73,167 

4,922 

1,697,335 

114,023 

1,855,778 

506,562 

172,052 

6,574 

6,735,535 



4,768,859 

190,505 

4,972,996 

129,569 

35,359 

16,211 
4,822,335 

2,275,016 

11,827 

156,665 

2,854,645 

1,752,473 
144,564 



8,652,824 
3,717,096 

10,299,302 

9,116,363 

566,283 

26,885,733 

385,717 



8,540,671 



382,335 

2,240,915 

42,347 

1,939,044 

22,328 
12,550 
65,597 
25,997 
9,411 

1,109,442 

5,188,801 

2,579,509 

2,593 

1,108 

95,804 

29,019 

15,368 

154,232 



8,540,671 



51,858,848 



57,946,278 

42,061 

11,233 

262,994 

492,490 

95,600 

4,350 

130,856 

24,052 

548,501 

505,324 

1,544,099 



57,527,079 



38,310,390 
105,379 
951,457 
127,357 
846,241 
3,229,643 
501,662 
39,069 

9,288 

2,410,570 

2,606,052 

320,042 

381,753 

130,746 

501 

7,456,919 



4,231,769 

79,885 

4,300,421 

779,259 

62,147 

165,876 

3,510,922 

1,645,230 

452 

141,326 

2,796,517 

2,524,859 
157,264 



457,264 
767,183 
48,315 

1,558,076 
255,346 

866,721 
858,642 

50,563 
2,910,567 

53,494 



11,818,313 



11,557,638 

1,061 

790 

24,419 

12,350 

16,706 



144 

19,396 

3,591 

10,556 

53,085 

107,977 



11,008,971 



7,584,249 
158,797 
154,948 
23,723 
U0,950 
391,468 
106,081 
7,081 

427 
368,703 

156 
208,432 

132,758 

75,1B7 

835 

1,565,164 



309,342 

15,321 

823,873 

20,505 

10,983 

24 

785,852 

363,858 

1,190 

27,539 

437,594 

233,022 
19,733 



242,772 

708,708 

13,637 

787,237 

20,307 
9,898 

35,886 
2,634 
2,164 

469,529 

789,233 

378,230 

1,482 

997 

25,817 

1,134 

581 

43,015 



2,751,423 



305,862 

203,581 
191,419 
12,735 

371,651 
65,384 

471,513 
181,897 

20,529 
992,387 

65,655 



4,853,987 



605 

630 

7,517 

3,336 

2,109 

39 

6,497 
1,531 

16,649 
1,349 

31,863 



4,563,136 



3,533,913 

85,711 

26, 805 

7,951 

58,954 

105,673 

48,348 

5,363 

174 
50,950 

165 
63,980 

28,586 

16,935 

485 

519,093 



235,851 

754 

285,975 

30,270 

15,863 

173 

244,273 

111,534 

954 

4,603 

179,044 

62,703 
4,440 



Footnote at end of table. See tert for explanatory statements and for "Description of the Sample and Lljnltations of the Data. 



Corporation Returns/1967 



RETURNS WITH NET INCOME 



27 



Table 3.— BALANCE SHEETS AND INCOME STATEKENTS, BY MAJOR INDUSTRY— Continued 



Major industry--Cont:inued 



Manufacturing — Continued 



Stone, 
clay, and 
glass 

produc ts 



Primary 

metal 

Industries 



Fabricated 
metal prod- 
ucts, except 
machinery and 
transportation 
equipment 



Machinery, 

except 
electrical 



Electrical 

machinery, 

equipment, 

and 

supplies 



Motor 
vehicles 
and motor 
vehicle 
equipment 



TrrT 



talion 
equipment, 

except 

motor 
vehicles 



Scientific 
instruments, 
photographic 

equipment, 
watches 

and clocks 



Miscellaneous 

manufacturing 

industries, 

including 

ordnance and 

accessories 



Manufac- 
turing 
not 
allocable 



(22) 



(23) 



(2"i) 



(25) 



(26) 



(28) 



(29) 



(30) 



Number of returns with net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance forbad debts 

Inventories 

Investments in Government obligations; 

United States 

State and local 

Other current assets 

Lsans to stockholders 

Mortgage and real estate loans 

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 

Jtortgages, 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 

Retained earnings, appropriated... 
Regained earnings, unappropriated. 
Less: Cost of treasur;,' stock 



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, 

annul ty plans 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable income from related 

foreign corporations 

Net income ( 63 plus 64 minus 36 ) 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation deduction. 
Incane subject to tax 



Income tax, total 

Surcharge 

Investment credit 

Net income after tax (65 minus 70 plus 72) 
Distributions to stockholders: 

Cash and property except own stock 

Corporation ' s own stock 



3,394 



15,525 



7,135 



1,799 



(Thouimtd tbilara) 



626, 514 

,875,443 

52,730 

,622,250 

268,938 
42,760 

178,914 
8,346 
2,386 

939,478 

1,479,782 

.,816,972 

225,450 

57,353 

259,467 

15,484 

6,911 

198,156 



386,099 
618,701 
42,278 

1,545,187 
287,769 

1,754,033 

861,447 

83,737 

4,644,937 
159,223 



11,723,072 



11,445,051 

5,576 
3,038 
29,323 
18,996 
23,502 

295 

30,788 
23,809 
21,986 
39,744 
30,964 



10,800,134 



7,478,077 
197,554 
312,450 
34,425 
82,485 
332,399 
105,429 
9,217 

804 

585,952 

60,162 

86,870 

110,974 

66,155 

1,401 

1,335,780 



922,938 

25,945 

945,845 

35,770 

16,307 

836 

887,370 

403,424 

1,124 

38,739 

581,160 

314,913 
24, 102 



38,528,523 



1,573,084 

4,794,853 

76,224 

7,335,418 

964,648 

86,021 

1,404,887 

6,648 

4,631 

3,913,473 

36,059,687 

19,670,226 

1,413,643 

337,721 

642,672 

55,723 

12,736 

865,042 



38,528,523 



3,206,352 

870,347 

2,223,409 

84,143 

7,832,883 
1,427,452 

5,762,075 

3,043,403 

771,042 

13,417,090 

114,673 



37,690,372 



33,886 
4,538 
143,237 
70,248 
22,853 

1,256 

90,956 
13,960 
101,992 

67,257 
121,092 



34,847,847 



25,332,417 

253,133 

1,791,992 

23,017 

201,761 

968,902 

430,163 

18,860 

6,834 

1,398,595 

335,977 

133,181 

456,003 

349,381 

1,753 

2,145,878 



2,842,525 

22,284 

2,860,271 
221,099 
25,188 
108,183 

2,620,440 

1,223,307 

2,000 

145,443 

1,776,907 

903,991 
76,635 



19,130,455 35,071,754 29,291,531 38,597,315 20,634,057 



1,421,282 

4,228,271 

65,697 

4,950,159 

195,750 
51,765 

280,613 
31,709 
10,544 

1,759,442 

10,349,053 

4,944,342 

45,900 

2,539 

293,824 

87,156 

32,870 

470,975 



19,130,455 



1,113,435 

1,666,173 

228,302 

2,287,642 
533,115 

2,722,077 
1,383,429 

133,708 
7,375,733 

251,875 



30,684,191 



30,286,985 

8,939 
2,463 
50,176 
35,349 
26,437 



764 

50,184 
16,336 
15,233 
47,945 
142,830 



28,219,645 



21,183,584 
768,299 
396,073 
42,310 
242,324 
703,270 
203,156 
24,063 

4,240 
741,503 

3,473 
253,691 

258,626 
158,239 

5,771 
3,206,013 



2,464,546 

37,553 

2,499,636 

55,391 

40,147 

1,671 

2,356,480 

1,068,176 

6,319 

51,183 

1,482,643 

443,615 
65,176 



1,856,202 

8,534,656 

159,596 

9,869,669 

396,362 

250,062 

540,595 

37,429 

9,962 

3,772,732 

17,926,959 

9,050,235 

7,561 

3,301 

414,447 

92,053 

33,587 

614,834 



35,071,754 



3,049,658 

1,913,595 

2,529,669 

256,908 

4,971,145 
1,310,345 

6,043,896 
2,289,374 

500,970 
12,376,532 

170,438 



44,599,441 



43,196,560 

16,401 

6,692 

165,085 

281,116 

262,492 



9,238 

67,014 

58,544 

21,880 

198,065 

316,354 



40,009,838 



27,687,216 

748,327 

490,871 

58,003 

355,527 

1,100,559 

430,224 

42,895 

7,251 

1,574,401 

5,737 

379,144 

508,448 

296,873 

11,474 

6,302,338 



4,589,603 

153,068 
4,735,979 
132,495 
102,248 
10,859 
4,511,689 

2,116,316 

8,545 

82,847 

2,702,510 

1,027,205 
633,351 



1,481,629 

8,636,133 

107, 34A 

7,700,026 

178,493 
68,713 

800,333 
13,176 
11,480 

3,100,469 

11,233,046 

5,482,358 

1,925 

1,410 

237,753 

125,128 

57,228 

1,301,562 



29,291,531 



3,411,443 

2,458,529 

2,633,519 

136,031 

4,352,948 
1,344,748 

3,028,014 
3,192,091 

252,172 
8,193,661 

211,625 



40,137,072 



39,494,477 

7,554 

3,351 

106,311 

41,135 

95,798 

2,500 

32,440 
29,764 
12,460 
114,256 

196,776 



36,905,408 



27,038,483 
385,954 
293,154 
67,954 
335,272 
922,654 
409,859 
35,015 

5,963 

1,007,413 

195 

544,245 

385,670 
218,986 

1,763 
5,247,821 



3,281,664 

75,793 
3,354,106 
83,299 
67,267 
4,732 
3,236,510 

1,523,214 

4,600 

66,361 

1,397,753 

785,233 
57,277 



1,024,960 

13,928,625 

134,380 

6,327,976 

1,583,716 

232,395 

354,753 

4,753 

15,951 

4,918,917 

17,977,456 

9,595,733 

17,542 

5,731 

317,342 

5,957 

3,379 

1,724,690 



38,597,315 



3,132,309 

5,926,995 

2,458,047 

90,558 

5,176,787 
1,453,985 

2,217,643 

2,785,245 

356,055 

15,006,538 

61,847 



48,153,181 



71,055 
12,742 
198,674 
64,303 
44,925 

8,757 

61,258 
7,357 
52,654 

174,634 
223,488 



43,976,241 



34,975,173 

U2,073 

423,545 

78,915 

216,534 

1,519,740 

552,109 

13,335 

364 

1,337,813 

7,725 

496,775 

600,302 

715,101 

2,973 

2,793,253 



4,176,940 

113,950 

4,278,148 

70,903 

11 , 568 

458 

4,204,022 

2,003,248 

1,327 

74,787 

2,349,637 

1,629,557 
41,820 



789,088 

3,808,540 

40,555 

7,853,050 

50,695 
55,453 

693,066 
5,000 

186,263 

1,750,791 

8,666,606 

3,970,683 

24,374 

12,847 

277,112 

14,672 

6,973 

430,510 



20,634,057 



4,559,936 

1,578,354 

2,280,937 

35,432 

3,109,382 
1,370,027 

1,451,308 

1,352,444 

37,013 

4,436,347 

147,683 



28,727,413 



1,612 

2,781 

78,454 

35,567 

24,923 

984 

43,717 
7,309 

11,184 

6,712 

143,977 



27,363,812 



21,888,467 
126,611 
350,560 

10,940 
267,302 
653,875 
253,000 

15,583 

2,559 

663,044 

13,263 

73,235 

500,735 

201,344 

1,022 

2,337,122 



1,363,601 

4,514 

1,365,334 

101,322 

90,538 

1,097 

1,259,181 

596,257 

2,034 

58,353 

827,430 

335,162 

97,214 



8,003,232 



389,851 

1,726,441 

24,510 

1,933,266 

308,846 
57,937 

122,927 
5,565 
2,123 

817,028 

4,289,093 

1,942,000 

501 

18 

99,202 

104,317 

42,346 

155,009 



8,003,232 



356,469 

817,559 

33,319 

1,023,700 
238,362 

1,051,613 
1,125,400 

18,811 
2,840,893 

50,210 



10,113,472 



9,887,213 

7,817 

2,363 

23,420 

13,847 
35,817 

357 

26,672 

8,074 

1,854 

57,584 

43,154 



3,613,243 



5,429,438 
123,144 

129,624 

12,670 

119,260 

240,816 

80,587 

18,352 

1,143 

397,310 

358 

243,536 

156,341 

45,251 

729 

1,618,634 



1,495,229 

53,094 

1,545,960 

19,264 

17,560 

138 

1,519,195 

718,619 

1,618 

23,469 

850,810 

318,223 

79,759 



5,011,493 



353,342 

1,418,955 

55,042 

1,477,041 

59,356 

6,306 

78,243 

16,293 

2,392 

419,427 

1,952,025 

981,352 

9,314 

820 

63,030 

U,626 

4,913 

173,250 



5,011,493 



575,505 

440,740 

425,258 

53,841 

598,756 
136, 524 

652,089 

333,497 

20,135 

1,845,856 

80,708 



3,159,250 



,938,858 

2,150 
240 
27,713 
8,345 
6,361 

400 

16,419 
3,962 
8,662 
4,456 

91,634 



7,553,615 



5,427,796 

215,199 

56,101 

30,251 

73,314 

179,598 

71,735 

7,847 

3,324 

144,996 

11 

177,581 

56,579 

30,059 

590 

1,062,924 



605,635 

2,163 

607,558 

34,557 

26,380 

7 

545,193 

244,929 
2,126 
8,490 

371,119 

95,937 
13,310 



(31) 



95,124 



9,585 

16,661 

158 

25,947 

837 

1,076 
16 



13,745 
30,373 
14,226 



7,544 

1,212 

304 

1,655 



95,124 



6,299 

7,769 

617 

12,895 
6,442 

8,598 

8,570 

39,057 
2,050 



147,889 



144,533 
55 



(^) 



234 
294 



428 

1 

293 

1,472 



135,417 



89,829 

4,938 

692 

709 

1,266 

3,460 

1,258 

154 

62 

3,321 

5 

2,774 

1,857 

290 

17 

24,785 



12,472 



12,472 
595 
346 

11,922 

5,246 

21 

106 

7,332 

1,478 



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



28 

RETURNS WITH NET INCOME 



Corporation Returns/1967 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRY— Continued 



Number of returns vith net income. 



Total (tssets 

Cash 

Notes and accounts receivable < 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations; 

United States 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

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 

Loans frcm stockholders 

Mortgages, notes, and bonds payable in one year 

or more 

Other liabilities 



Capital stock 

IHld-ln or capital surplus 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less: Cost of treasury stoclt 



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 

Ccmpenaation 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 

Constructive taxable Income from related foreign 

corporations 

Net income { 63 plus 64 minus 36) 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation deduction. . 
Income subject to tax 



Income tax, total 

Surcharge 

Investment credit 

Net inccme after tax (65 minus 70 plus 72). 
Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



Major industry — Continued 



Transportation, conaminication, electric, gas, 
and sanitary services 



Total trans- 
portation, 
consmmica t ion, 
electric, gas, 
and sanitary 
services 



Transporta- 
tion 



(32) 



(33) 



33,015 



Communlca-' 

tion 

services 



(34) 



Electric, 
gas, and 
sanitary 
services 



(35) 



Wholesale and retail trade 



Total 
wholesale 

and retail 
trade 



(36) 



316,746 



Wholesale trade 



Total 

wholesale 

trade 



(37) 



Groceries 
and 

related 
products 



(38) 



Machinery, 

equipment, 

and 

suppl les 



(39) 



15,451 



Miscel- 
laneous 
wholesale 

trade 



(«) 



76,329 



Wholesale 

trade 

not 

allocable 



fT)»u»*id dotUrt) 



193, 553, 6M 



3,913,350 

9,347,li5 

100,357 

4,251,269 

2,890,727 
173, 591 

i,211,498 
71, 103 
28,405 

10,258,309 

206,159,205 

52,885,189 

239,357 

94,664 

1,553,737 

235,802 

74,661 

3,374,527 



193,553,654 



5,063,073 

5,931,762 

10,366,259 

450,604 

74,406,777 
7,014,402 

40,614,369 

14,017,727 

1,386,582 

34,541,101 

239,002 



87,786,594 



85,161,445 

71,080 

24,299 

409,642 

715,025 

49,786 



8,493 

381,395 
135,842 
168,111 
24,330 
637,146 



76,548,937 



48,016,244 

833,648 

159,292 

197,705 

1,565,432 

5,815,439 

3,558,453 

64,528 

13,595 

9,102,853 

114,477 

493,141 

1,262,594 

534,704 

9,562 

4,805,270 



11,237,657 

11,978 

U,225,336 

347, «9 

175,595 

1,862 

10,769,108 

5,028,100 

3,884 

554,797 

6,752,033 

4,901,879 
193,527 



49,071,432 



2,057,125 

4,661,561 

29,09* 

901,650 

1,453,622 
136,995 

1,325,927 
59,989 
15,264 

3,926,443 

47,400,063 

15,076,314 

79,085 

32,212 

556,151 

65,431 

21,971 

1,591,667 



49,071,432 



2,581,023 

1,864,259 

3,531,132 

182,681 

15,862,755 
2,109,582 

6,318,181 
2,237,377 

543,301 
13,907,269 

116,128 



34,736,410 



33,060,598 

41,086 
10,712 
193,579 
539,932 
17,657 



3,672 

242,024 

107,693 

62,998 

7,253 

449,206 



32,581,299 



21,865,143 

572,587 

25,280 

33,393 

1,208,901 

1,632,924 

882,630 

14,537 

3,826 

3,009,852 

29,824 

227,911 

276,188 

190,629 

5,596 

2,602,073 



2,155,111 

4,873 

2,149,272 

203,799 

149,154 

1,070 

1,865,983 

795,169 

3,143 

200,688 

1,554,791 

781,019 
42,300 



54,573,648 



617,013 

1,660,450 

23,552 

1,468,678 

1,152,386 
7,696 

2,246,743 
6,414 
2,758 

3,873,948 

55,199,345 

12,603,734 

79 

68 

202,980 

110,757 

31,467 

683,222 



1,239,212 

3,025,134 

47,711 

1,880,941 

284,719 
28,900 

638,828 
4,700 
10,383 

2,458,418 

103,559,797 

25,205,141 

160, 193 

62,384 

794,606 

59,564 

21,223 

1,099,638 



54,573,648 



876,306 

3,525,293 

156,948 

17,905,257 
1,289,135 

13,138,897 

7, 394, 990 

131,719 

9,624,773 

27,358 



24,373,317 



23,862,024 

19,426 
11,651 
112,206 
103,650 
25,837 

4,408 

70,682 
14,856 
64,747 
15,367 
68,463 



19,749,280 



11,968,082 
123,978 
122,366 
107,697 
241,159 
1,617,267 
342,724 
20,455 

4,752 

2,513,848 

34 

165,966 

643,394 

239,123 

1,565 

1,136,870 



4,624,037 

5,732 

4, 618, 118 

76,720 

20,015 

655 

4,513,189 

2,149,370 

516 

138,077 

2,606,825 

1,628,192 
31,605 



89,908,574 



124,211,083 



89,908,574 



3,191,197 

3,309,329 

U0,975 

40,638,765 
3,615,685 

21,157,291 

4,335,360 

711,562 

11,009,059 

95,516 



28,676,867 



28,238,823 

10,563 

1,936 

103,857 

71,443 

6,292 

413 

68,689 

13,293 

40,366 

1,710 

119,477 



24,218,358 



14,185,019 

137,083 

11,646 

56,615 

115,372 

2,565,248 

1,833,099 

29,536 

5,017 

3,579,153 

34,619 

99,264 

343,012 

104,952 

2,401 

1,066,322 



4,458,509 

. 1,373 

4,457,946 

66, 530 

6,426 

137 

4,384,936 

2,083,561 

225 

216,032 

2,590,417 

2,492,668 
119,622 



10,074,401 

37,346,717 

1,001,293 

39,139,291 

625,049 
232,353 
2,453,745 
437,549 
149,777 

9,152,443 

36,044,584 

16,690,894 

145,784 

37,714 

2,874,234 

213,482 

80,076 

3,081,651 



124,211,083 



14,287,089 
8,007,190 
2,323,280 

12,427,626 
4,404,068 

16,671,659 

5,586,551 

720,165 

36,158,204 
1,225,725 



355,876,403 



23,336 

11,016 

598,134 

736,027 

80,039 

14,280 

340,537 
65,205 

179,738 

96, 369 

4,035,194 



345,477,669 



271,828,207 

6,310,774 

940,625 

702,070 

4,738,798 

4,508,120 

1,384,024 

122,844 

15,800 
2,964,228 

39,071 
3,607,003 

817,098 

352,280 

26,917 

46,619,810 



53,664,529 



4,215,905 

18,568,850 

350,809 

16,113,633 

293,538 

110,044 

1,087,317 

214,706 

65,161 

4,919,493 

11,591,321 

5,394,243 

113,364 

30,308 

369,958 

35,713 

33,595 

1,224,421 



5,342,234 



53,664,529 



12,511,603 

6,941,782 

3,063,558 

992,674 

4,718,068 
1,235,533 

7,099,278 

2,399,554 

274,876 

14,970,163 

542,565 



163,159,756 



160,618,071 

13,639 

6,381 

247,205 

232,637 

73,622 

7,242 

159,417 
25,479 
76,341 
46,653 
1,652,569 



158,907,424 



134,608,771 
2,804,340 
307,530 
265,375 
910,627 
1,722,252 
771,357 
49,489 

6,203 

965,029 

35,082 

806,766 

369,271 

126,342 

8,985 

15,150,005 



10,398,734 

110,795 

10,498,513 

564,880 

389,379 

19,646 

9,036,738 

3,639,708 

31,425 

143,510 

7,002,315 

1,824,770 
313,634 



4,252,332 

67,321 

4,312,772 

265,382 

185,760 

15,153 

3,711,816 

1,498,910 
13,968 
47,127 

2,860,939 

621,225 
148,934 



449,068 

1,849,217 

35,237 

1,615,319 

33,351 

11,958 

112,488 

28,402 

7,141 

598,662 

1,729,969 

829,481 

1,318 

496 

86,933 

6,466 

2,033 

179,189 



5,842,234 



1,342,407 

573,410 
357,795 
140,054 

636,498 
162,724 

811,356 

320,916 

38,593 

1,533,476 

74,995 



32,735,592 



32,442,155 

1,619 

473 

27,506 

27,660 

614 



1,026 

14,639 
3,139 

12,509 

1,707 

252,495 



32,348,700 



23,917,733 
311,418 
58,533 
31,974 
152,033 
177,096 
77,112 
5,654 

323 

141,310 

202 

38,678 

46,594 

24,767 

1,230 

2,313,543 



436,892 

360 

436,779 

26,341 

13,432 

2,224 

360,285 

146, 524 
2,220 
6,341 

297,096 

84,069 
16,022 



6,299,967 



502,356 

2,208,033 

54,217 

2,133,191 



4,393 

113,236 

24,129 

12,000 

323,296 

1,270,560 

534,386 

15,243 

3,531 

103,283 

14,365 

4,177 

138,753 



6,299,967 



1,203,953 

969,427 
404,641 
132,028 

592,951 
169,049 

855,275 
162,682 

37,789 
1,335,949 

63,782 



14,424,392 



14,021,037 

1,353 

2,305 

47,313 

72,041 

2,636 



1,221 

24,048 

9,466 

3,290 

360 

239,322 



13,313,052 



10,825,823 
432,574 
27,053 
39,336 
92,000 
140,766 
103,455 
5,335 

469 

137,378 

858 

77,316 

49,112 

13,192 

3,360 

1,864,525 



611,340 

31 

609,066 

31,789 

25,627 

3,013 

526,637 

206,563 
1,569 
6,148 

408,646 

72,393 
16,680 



41,464,524 



3,256,639 

14,439,115 

261,094 

12,349,318 

231,357 
93,688 
855,337 
161,217 
45,893 

3,996,302 

8,579,857 

4,025,435 

96,798 

26,281 

679,404 

64,387 

27,385 

904,857 



41,464,524 



5,394,241 

2,296,304 

717,957 

3,485,393 
398, 549 

5,426,272 
1,914,243 

198,494 
11,586,964 

403,722 



115,811,335 



114,020,829 

10,667 

4,103 

172,195 

132,029 

70,372 



4,995 

120,730 

12,824 

60,4U 

44,586 

1,157,594 



112,613,722 



94,771,956 

2,051,462 

221,874 

192,993 

665,030 

1,403,097 

590,127 

38,478 

4,911 

635,030 

34,022 

640,030 

273,046 

88,277 

4,395 

10,948,994 



3,197,613 

66,930 

3,260,440 

206, 590 

146,154 

9,911 

2,820,184 

1,144,382 
10,171 
34,138 

2,150,196 

463,597 
116,232 



Footnote at end of table. See text for explanatory etatements and for "Description of the Sample and Limitations of the Ebta. " 



RETURNS WTTH NET INCOME 



Corporation Returns/1967 



Table 3.— BAIANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRY— Continued 



29 



UaJDr industry — Continued 



Wholesale and retail trade — Continued 



Retail trade 



Total 

retail 

trade 



Building 
materials, 
hardware , 

and farm 
equipnent 

stores 



General 
merchan- 
dise 
stores 



Food 
stores 



Automotive 
dealers 

and 
gasoline 
service 
stations 



Apparel 

and 

accessory 

stores 



Furniture, 
home fur- 
nishings , 

and 

equiptoent 

stores 



Eating 

and 

drinking 

places 



Miscella- 
neous 
retail 
s tores 



Retail 

trade 

not 

illocable 



Wholesale 
and retail 
trade not 
allx>cable 



(42) 



(«) 



{«) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



Number of returns with net income 

Total assets 

Cash 

Notes and accounts receivable 

Less : Allowance for bad debts 

Inventories 

Investments In Government obligations: 

United States 

State and local 

Other current assets 

loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less : Accumulated depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets (amortizable) 

l£ss : 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 

Retained earnings, appropriated 

Retained earnings, unappropriated 

Less : Cost of treasury stock 

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 

Tales 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 

Constructive taxable income from related 

foreign corporations 

Net income (63 plus 64 minus 36) 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation 

deduction 

Income subject to tal 

Income tax, total 

Surcharge 

Investfflent credit 

Net income after tax (65 minus 70 plus 72) 

Distributions to stockholders: 

Cash and property except ovm stock 

Corporation's own stock 



32,197 



(Thouttnd dollars) 



69,215,079 



5,724,305 

18,363,255 

641,782 

22,579,160 

319,737 

120,214 

1,348,313 

267,093 

82,904 

4,157,212 

24,068,327 

11,082,946 

32,420 

7,406 

1,969,316 

127,050 

46,036 

1,833,943 



69,215,079 



12,043,537 

7,236,693 
4,867,409 
1,281,056 

7,567,714 
3,147,766 

9,349,710 
3,158,990 

441,007 
20,788,349 

667,152 



189,217,298 



185,587,396 

14,458 

4,083 

345,971 

545,599 

6,401 

7,020 

178,998 

38,758 

101,333 

50,177 

2,337,104 



183,177,832 



134,599,797 

3,397,941 

621,279 

429,455 

3,785,560 

2,734,642 

1,095,911 

72,274 

9,552 
1,968,573 

3,986 
2,773,955 

440,412 

222,037 

17,854 

31,004,604 



5,481,365 



432,216 

1,565,852 

42,334 

2,238,019 

17,560 
1,447 
72,725 
24,190 
11,222 

214,126 
1,377,224 

699,606 
5,605 
1,691 

151,393 
3,475 
1,848 

111,290 



5,481,365 



1,023,545 

669,462 
254,081 
154,231 

483,595 
79,406 

1,133,269 
154,128 

26,711 
1,569,105 

66,218 



11,398,715 



11,163,279 

663 

69 

27,853 

26,766 

186 



13,305 
3,755 
2,705 

159,150 



10,996,968 



6,039,466 

43,451 

6,078,834 

291,851 

197,695 

4,493 
5,241,642 

2,111,721 
17,115 
95,618 

4,062,731 

1,193,831 
160,668 



8,582,305 
363,575 
33,413 
41,726 
100,698 
159,804 
63,085 
3,417 

362 

106,304 

422 

78,003 

22,575 

11,502 

781 

1,422,996 



401,747 



401,678 
25,390 

19,024 

4,199 
300,320 

102,320 

5U 

2,677 

301,535 

72,557 

7,343 



24,137,413 



1,308,605 

8,927,368 

411,786 

6,417,094 

137,539 
61,642 

331,032 

16,594 

5,121 

1,741,935 

7,933,393 

3,453,605 

1,115 

300 

691,001 

23,564 

11,203 

417,754 



24,137,413 



4,596,959 

1,563,292 

1,888,010 
97,487 

3,215,434 
1,318,159 

2,129,694 
1,076,206 

198,821 
7,703,433 

150,082 



41,928,715 



40,733,761 

7,222 

2,354 

149,756 

204,233 

48 

1,185 

28,918 
3,366 
60,682 
40,139 
697,051 



39,933,903 



25,749,942 
286,970 
155,354 
173,519 
1,023,407 
821,507 
485,217 
26,739 

2,420 

579,837 

1,301 

1,032,9% 

173,640 
27,232 

4,918 
9,383,904 



8,108,071 10,535,102 4,939,714 



873,336 

600,444 

5,743 

2,680,497 

24,270 

14,349 

192,241 

24,937 

8,079 

570,672 

4,784,993 

2,2U,975 

2,596 

525 

241,447 

11,366 

2,536 

297,073 



8,108,071 



1,626,411 

256,330 

655,705 

93,726 

930,066 
208,331 

967,002 
954,416 

31,548 
2,456,404 

71,918 



43,832,880 



43,436,683 

1,566 

514 
27,245 
60,061 

633 



133 

42,498 

8,233 

4,491 

9,346 

191,422 



42,973,928 



34,257,966 

247,057 

133,607 

16,180 

659,228 

441,639 

72,859 

11,519 

511 
427,345 

143 
525,512 

96,674 

101,914 

3,024 

5,973,750 



1,994,812 

33,319 

2,026,277 

104,763 

47,430 



1,895,392 

375,135 

7,233 

32,671 

1,133,763 



527,254 
31,975 



871,496 

2,139,072 

57,758 

4,792,547 

27,037 

2,732 

197,495 

43,569 

10,510 

336,401 

2,656,064 

1,191,065 

4,962 

1,452 

432,412 

16,701 

6,032 

260,411 



10,535,102 



1,018,260 

3,128,493 
666,150 
232,243 

852,214 
228,085 

1,609,074 

140,492 

54,274 

2,754,136 

148,324 



43,583,972 



43,102,130 

993 

143 

47,989 

86,400 

39 



1,675 

17,930 

10,044 

4,804 

5 

311,820 



595,484 

1,136,294 

23,977 

1,957,302 

53,344 
11,732 
116,816 
36,746 

2,701 

417,502 

1,113,473 

612,495 

84 

1 

43,194 

7,555 

4,609 

133,564 



4,989,714 



260,351 
379,319 

117,383 

329,386 
116,497 

803,471 
239,990 

18,027 

1,818,212 

49,350 



11,265,641 



42,855,530 



10,733,395 



858,952 

9,542 

867,980 

13,329 

14,813 



792,431 

352,718 

3,532 

27,012 

542,274 

219,125 
42,757 



36,231,972 

714,731 

79,647 

68,278 

369,803 

409,182 

235,332 

7,927 

933 
228,960 

966 
358,997 

39,140 
25,535 

1,348 
4,082,179 



728,442 



728,299 
26,810 
22,803 

32 
608,323 

214,065 

923 

6,135 

520,369 

95,570 
15,551 



1,353 

179 

19,790 

50,480 

22 



14,726 

510 

12,537 

1 

247,585 



6,980,512 
327,381 
30,409 
24,314 
533,240 
174,832 
42,489 
6,411 

960 
88,578 
(M 
210,349 

23,602 

8,970 

881 

2,279,967 



4,006,716 



351,669 

1,674,059 

48,808 

1,278,135 

13,038 
4,276 

BO,au, 

24,427 
4,445 

152,900 

656,431 

331,593 

790 

446 

63,510 

2,235 

941 

82,545 



675,209 

478,008 
246,526 
133,686 

277,314 
297,171 

704,200 
78,654 
41,810 
1,123,451 
49,313 



8,028,881 



7,697,192 

801 

160 

26,927 

19,178 

375 



1,400 

11,507 

1,286 

3,013 

5 

267,037 



431,111 

385,131 

2,712 

213,633 

14,986 

7,061 

113,676 

38,556 

23,375 

250,130 

2,847,338 

1,232,738 

3,758 

1,293 

183,077 

44,812 

11,304 

243,432 



3,552,079 



413,605 

264,868 
287,956 
201,375 

628,161 
103,733 

548,615 
180,345 

14,475 
934,256 

25,310 



9,186,403 



8,969,394 

603 

212 

12,091 

42,176 

4,076 

1,325 

24,241 

4,581 

1,164 

69 

126,471 



7,729,528 



527,246 



527,067 
24,874 
14,733 



460,299 

164,599 
1,008 
4,858 

367,326 

63,636 
20,230 



5,055,501 
334,381 
21,566 
44,892 
200,789 
128,400 
50, 140 
4,824 

183 

62,147 

176 

210,085 

18,882 

7,654 

294 

1,589,614 



299,353 



299,193 
16,053 
13,768 

262 
227,800 

74,944 

928 

881 

225,130 

34,791 
3,624 



,349,(»7 



848,871 

1,920,781 

48,431 

2,984,316 

31,963 
16,975 
242,471 
57,664 
17,444 

471,902 
2,678,359 

1,336,289 

13,510 

1,693 

160,047 

17,320 

7,552 

231,444 



,349,097 



1,731,205 

603,793 
482,542 
249,256 

345,928 
292,213 

1,440,810 

334,487 

55,340 

2,419,909 
106,396 



19,889,663 



,173,351 

370,237 

96,433 

6,452 

436, CS8 

292,090 

55,485 

3,179 

2,453 

246,025 

390 

111,623 

19,008 

14,820 

3,672 

2,915,448 



434,634 

90 

434,512 

30,754 

29,892 



331,746 

111,024 

963 

12,483 

335,971 

58,575 
14,615 



19,420,186 

1,257 

452 

33,929 

55,113 

1,022 



616 

25,357 

6,983 

11,937 

612 

332,199 



55,522 



6,017 

14,254 

233 

17,617 

(M 

1,813 

360 

7 

1,594 

20,497 

10,580 



2,735 
22 

11 
1,430 



55,522 



11,541 
6,620 
1,6U 

5,616 
4,166 

8,575 
272 

1 
9,443 

241 



19,CB9,211 



13,494,210 

743,294 

70,459 

53,721 

454,662 

305,763 

89,990 

8,236 

1,727 

226,626 

583 

245,014 

46,SS6 

24,370 

2,420 

3,331,245 



790,452 

(M 
790,000 
44,755 
35,114 



621,891 

215,282 
2,012 
3,739 

533,457 

122,128 
24,573 



96,465 
(') 



386 
1,192 



(M 
(1) 



98,600 



68,538 

4,765 

391 

373 

2,635 

1,425 

1,264 

22 



3 
2,251 

1,371 



5 

40 

16 

15,501 



3,328 

3,828 
118 
118 

3,440 

1,084 

2 

162 

2,906 

145 



(52) 



134,191 

414,612 

8,702 

446,493 

11,724 
2,095 

13,115 
5,750 
1,712 

75,738 
384,936 
213,705 



34,950 
7U 
445 

23,287 



295,836 

108,614 
76,223 
49,550 

141,844 
20,769 

222,671 
23,007 
4,282 

399,687 
16,008 



3,499,349 



3,435,511 

239 

52 

4,958 

7,791 

16 



18 

2,172 

968 

2,064 

39 

45,521 



3,392,413 



2,619,639 
108,493 
11,816 
7,240 
42,611 
51,226 
16,756 
1,081 

45 

30,626 

3 

26,282 

7,415 

3,901 

78 

465,201 



106,936 

23 

106,907 

7,647 

5,924 



83,280 

29,077 
342 
765 

73,595 

9,714 
~,032 



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



30 



Corporation Returns/1967 



RETURNS WITH NET INCOME 



Table 3.— BAI.ANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRY— Continued 



Major Industry — Continued 



Finance, Insurance, and real estate 



Total 

finance, 

Insurance, 

and real 

estate 



Banks and 

trust 
ccmpanles 



Credit 

agencies 

other than 

banl(s 



Security and 
commodity 
brokers, 
dealers, 
exchanges, 

and services 



Holding 
and other 
investment 
conpanles 



Insurance 
carriers 



Insurance 
agents, 
brokers, 

and 
service 



Real 
estate 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



Number of returns with net Inccme. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

hkirtgage and real estate loans 

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 

lijans from stockholders 

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



Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less: Cost of treasury stock 



Total receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other Interest 

Rents 

Royalties 



Net short-tenn capital gain reduced by net long-tenn 
capital loss 

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

Net gain, noncapital assets 

Dividends, dcmestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable income from related foreign corporations. 

Net Inccme (63 plus 64 minus 36 ) 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation deduction 

Incooie subject to tax 



Inccme tax, total 

Surcharge 

Investisent credit 

Net inccme after tax {65 minus 70 plus 72). 
Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



18,022 



(Thouamd dollars) 



976,390,829 



89, 

274, 

10, 



85, 
60, 
19, 

216, 
182, 
^^, 

1, 



581,271 
919,173 
312,354 
419,005 

477,394 
558,026 
033,949 
536,453 
110,556 

296,299 
352,491 
376,8U 
641,593 
464,865 
630,695 
251,639 
83,971 
820,288 



976,390,829 



13,737,722 
30,578,601 

559,705,331 
4,712,272 
38,899,244 

186,684,377 

31,865,768 
49,831,005 
10,409,837 
50,985,044 
1,018,372 



116,296,652 



62,422,389 

3,533,015 

1,877,244 

32,108,671 

4,499,153 

435,375 

130,955 

4,294,054 
2,278,936 
2,531,470 
143,363 
2,042,027 



99,590,295 



31,145,688 
3,374,439 
397, 517 
1,571,575 
1,314,849 
3,419,068 
17,634,210 
1U,948 

15,078 
2,453,840 
280,867 
817,898 
921,403 
177,823 
205,100 
35,746,992 



16,706,357 

48,446 

14,877,559 

1,825,669 

636,093 

1,751 

9,029,008 

3,639,452 

6,311 

74,740 

11,312,847 

5,851,729 
792,450 



471,418,316 



75,905,711 

220,810,210 

4,735,478 

1,947 

64,612,023 

45,256,222 

2,382,594 

10,922 

43,181,640 

13,222,416 

6,819,153 

1,300,782 

13,060 

1,014 

617,953 

5,428 

2,121 

4,618,432 



471,418,316 



1,906,920 
2,631,792 
420,266,694 
6,770 
4,145,884 
8,395,015 

8,922,660 
11,610,292 

2,434,813 

11,110,105 

12,629 



23,065,250 



2,849,926 

2,579,590 

1,349,303 

15,380,151 

318,900 

4,810 



7,435 

244,255 

21,504 

86,431 

5,954 

216,991 



19,138,828 



3,104 

1,389,928 

101,800 

805,244 

376,831 

658,644 

8,956,967 

51,39.: 

2,573 

542,990 

2,612 

293,769 

344,049 

74,854 

161,631 

5,372,438 



3,926,422 

2,886 

2,580,005 

120,521 
46,615 

2,466,005 

1,070,599 

262 

37,184 

1,546,590 

1,249,847 
207,271 



162,399,930 



5,471,366 

36,097,511 

5,361,647 

121,568 

9,052,333 
584,800 

2,002,761 

140,962 

103,217,916 

7,083,030 

2,665,408 

705,440 

56,972 

18,625 

491,550 

27,782 

11,447 

1,483,130 



162,399,930 



2,730,807 

17,923,933 

111,435,073 

2,641,579 
11,102,492 

4,795,724 

3,745,209 
1,828,871 
1,910,304 
4,413,183 
127,295 



12,853,638 



3,732,888 

411,951 

22,389 

8,013,250 

186,561 

926 

3,430 

63,356 
12,773 
49,605 
23,261 
328,248 



11,724,370 



558,831 

409,930 

32,206 

661,148 

131,170 

246,443 

6,690,831 

8,788 

2,159 

200,219 

2,828 

172,058 

66,877 

20, 186 

19,930 

2,500,716 



1,129,268 

15,913 

1,122,792 

116,255 

73,939 

5 

1,000,073 

403,029 

991 

9,320 

729,083 

304,336 
19, 517 



12,949,766 



810,122 

6,065,221 

2,388 

672 

868,323 

63,376 

3,443,504 

7,915 

6,656 

1,184,810 

154,626 

62,017 

898 

16 

24,744 

1,781 

765 

381,804 



12,949,766 



4,639,014 

3,243,804 

2,912,816 

39,727 

337,573 

494,269 

354,237 
170,737 

30,524 
813,047 

85,982 



2,492,000 



704,048 

65,215 

9,704 

170,828 

4,328 

200 

12,574 

37,489 

1,138,709 

15,055 

1,861 

331,989 



1,954,985 



28, 994 
259,343 
4,760 
3,952 
61,990 
71,292 
180,820 
6,143 

404 

16,269 

50 

25,738 

58,829 

6,232 

1,173 

,228,991 



537,015 
5,791 

533,102 
35,516 
22,856 

492,456 

223,825 
1,144 
1,846 

311,123 

39,768 
16,832 



60,831,780 



1,679,786 

3,475,841 

53,123 

5,856 

1,711,700 
852,743 

3,959,452 
70,439 
805,698 

45,583,036 

2,147,562 

432,402 

332,993 

110,252 

484,219 

27,991 

11,639 

301,880 



60,831,780 



933,129 
1,347,091 
2,027,531 

116,916 
2,772,122 
3,961,518 

10,083,531 

31,726,252 

1,436,030 

6,815,374 

387,764 



6,536,023 



436,546 

97,683 
31,599 
575,941 
133,725 
153,444 

83,300 

3,226,000 
29,043 

1,541,932 
102,238 
124,577 



1,414,010 



194,985 

76, 990 

5,675 

19,031 

23,896 

80,246 

230,415 

5,596 

1,510 

62,440 

91,700 

8,865 

8,566 

2,497 

10,849 

590,749 



5,122,018 

21,131 

5,111,550 

553,425 

60,049 

1,304 

661,667 

200,582 

1,008 

1,703 

4,912,671 

3,214,545 
442,539 



219,735,570 



2,784,766 

2,346,970 

55,211 

102,879 

3,813,215 
13,570,534 

4,646,978 

4,528 

68,075,355 

111,552,105 

2,464,033 

125,436 

12,211 

9,476 

75,419 

4,429 

1,021 

5,473,242 



219,735,570 



417,738 
615,238 
21,620,477 
499,903 
495,305 
166,709,585 

2,572,794 
2,509,677 
4,308,404 
20,006,884 
20,435 



58,279,236 



47,748,029 

353,478 

453,193 

7,642,095 

540,291 

23,177 

9,108 

252,321 
6,521 

755,874 
7,743 

482,406 



54,632,603 



28,631,668 

311,831 

10,927 

40,970 

278,773 

1,183,850 

191,351 

21,747 

720 

295,214 

18,287 

147,358 

384,983 

52,962 

2,046 

23,059,916 



3,646,633 

1,223 

3,194,663 

656,888 

162,321 

442 

2,543,381 

1,163,426 

3 

13,276 

2,039,513 

571,942 
60,985 



2,752,179 



498,170 

1,112,506 

9,260 

225 

47,824 

14,613 
98,207 
42,098 
14,856 

434,44a 

304,293 

131,261 

3,265 

1,334 

29,093 

16,510 

7,057 

284,978 



2,752,179 



1,105,458 
132,271 
154,330 
34,972 
187,472 
193,415 

265,347 
110,837 

36,982 
566,789 

35,694 



2,207,636 



2,129 
2,134 
17,545 
8,714 
274 

979 

6,907 
1,351 

11,441 
1,618 

64,139 



1,956,345 



496,236 
358,399 
4,196 
13,435 
59,247 
50,262 
21,643 
2,769 

1,722 

34,776 

228 

22,151 

29,760 

9,949 

449 

851,068 



251,291 

1,496 

250,603 

15,736 

6,101 

189,681 

66,885 

89 

1,079 

184,797 

63,738 
1,675 



(60) 



46,303,288 



2,431,350 

5,010,914 

95,247 

185,858 

371,976 
215,238 
2,500,453 
259,589 
803,435 

3,236,454 

30,797,361 

10,619,475 

1,222,194 

324,148 

8,907,717 

167,718 

49,921 

1,276,822 



46,303,288 



2,004,656 
4,684,422 
1,283,360 
1,372,405 
19,858,396 
2,134,851 

5,921,990 
1,374,339 

252,780 
7,259,662 

348,573 



10,362,364 



4,860,597 

17,969 

3,372 

303,861 

3,306,634 

252,544 

14,129 

463,726 

1,069,035 

71, 132 

688 

493,677 



8,769,154 



1,231,820 

567,968 

237,953 

27,795 

382,942 

1,128,331 

1,362,178 

17,511 

5,990 

1,301,932 

165,162 

147,959 

28,339 

11,143 

9,017 

2,143,114 



2,093,710 
6 

2,084,844 
322,328 
263,712 

1,675,745 

506,106 

2,814 

10,332 

1,589,070 

407,553 
43,631 



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



Corporation Returns/1967 



RETURNS WITH NET INCOME 



31 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRY— Continued 



Major industiy--Continued 



Total 
services 



Hotels, 

roomijig 

houses, 
camps, and 
other lodg- 
ing places 



Personal 
services 



Business 
services 



Automobile 

aoi other 

repair 



Motion 
pictures 



Ajnusement 

and 
recreation 
services, 

except 

motion 
pictures 



Miscella- 
neous 
services 



Nature of 
business 

not 
allocable 



Number of returns with net income. 



Total assets 

Cash 

Notes and accounts receivable 

Less; Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stoclcholders 

Uortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated depreciation. 

Depletable assets 

Less: Accumulated depletion. 

Land. ......,,,... 

Intangible assets ( amortizable) 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts pa^ble 

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

Other current liabilities 

Loans from stoc]£holders 

Mortgages, notes, and tonds payable in one year or nore 

Other liabilities .• 

Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated 

Retained earnings, unappropriated 

Less: Cost of treasuzy stock 



Totals receipts 

Business receipts 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 



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

loss 

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

loss 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total deductions 

Cost of sales and operations. . . , 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. , 

Taxes paid 

Interest paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans. 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable income from related foreign corporations. 

Net Income ( 63 plus 64 minus 36) 

Statutory special deductions, total 

Net operating loss carryover 

Western Hemisphere Trade Corporation deduction 

Income subject to tax , 



Income tax, total 

Surcharge 

Investment credit 

Net income after tax (65 minus 70 plus 72). 
Distributions to stockholders: 

Cash and property except own stock 

Corporation' s own stock 



(61) 



29,336,715 



2,985,567 

5,672,862 

132,242 

1,534,106 

354,456 
200,657 
885,586 
216,374 
142,716 

3,374,024 

19,349,462 

8,396,854 

42,748 

6,328 

1,635,079 

190,471 

84,954 

1,372,935 



29,336,715 



2,997,481 
3,243,802 
2,025,677 
804,404 
7,272,790 
1,485,263 

3,436,960 
1,683,410 

231,773 
6,582,711 

427,556 



38,326,268 



36,551,046 

17,319 

9,465 

134, 676 

492,373 

51,338 

8,870 

164,231 
90,101 
60,161 
29,258 

716,930 



35,536,179 



21,272,830 

2,128,854 

387,957 

102,850 

1,243,574 

1, 141, 164 

604,731 

28,462 

24,252 

2,242,910 

3,078 

606, 854 

255,530 

106, 811 

11,321 

5,374,501 



2,790,039 

16,483 

2,797,107 

250,505 

198,390 

1,117 

2,240,314 

363,354 

6,282 

60,405 

1,994,158 

472,375 
52,938 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



9,721 



22,686 



19,365 



3,741 



10,816 



26,121 



Crhouianty i±>ll»rM) 



276,898 

327,247 

7,434 

50,608 

16,936 
6,081 
31,035 
21,938 
60,069 

426,938 

4,515,608 

1,676,529 

3,532 

599 

568,210 

13,626 

4,196 

130,126 



4,310,194 



197,180 
376,556 
184,406 
160,322 
2,!B7,758 
119,740 

624,025 
321,307 
33,1B2 
707,398 
102,180 



3,593,381 



3,290,957 

1,340 

355 

20,466 

122,206 

8,196 



3,658 

33,037 

10,574 

6,151 

2,517 

88, 924 



3,275,986 



1,528,278 

83,872 

97,334 

10,851 

212,853 

200,080 

160,237 

3,120 

1,076 

261,412 

1,002 

75,291 

7,251 

11,188 

405 

621,686 



317,395 
1,398 
318,438 
47,844 
42,603 
25 
204,963 

79,260 

833 

5,906 

245,084 

93,845 
4,066 



2,548,468 



294,296 

472,917 

6,910 

154,809 

13,387 
5,061 
76,885 
22,249 
10,428 

192, 147 

2,087,211 

1,115,053 

1,276 

306 

135,333 

22,824 

9,688 

191,602 



2,548,468 



244, 098 
154,281 
163,297 
76,612 
460,912 
105,652 

444,488 
73,282 
10,712 

857,454 
42,320 



4,671,144 



4,595,157 

799 

229 

8,317 

9,014 

2,606 



407 

6,106 

2,208 

4,079 

536 

41,686 



4,388,900 



2,606,904 

323,357 

59,250 

13,453 

162, 193 

150,262 

36,383 

3,065 

1,279 

200,094 

362 

65,775 

21,291 

12,976 

1,510 

730,746 



282,244 
278 

282,293 
18,595 
15,145 

221,612 

30, 161 

542 

7,520 

209,652 

43,745 
27 



9,313,367 



1,098,433 

2,702,244 

69,806 

396,496 

159,371 

130,034 

325,075 

87,262 

10,784 

1,504,949 

4,546,922 

2, 134,395 

2,797 

768 

142,293 

37,596 

17,667 

391,747 



9,313,367 



1,334,322 
975,087 
782,125 
181,315 

1,568,167 
730, 173 

934,450 

608,406 

79,201 

2,229,118 

109,497 



14,269,222 



13,743,789 

7,862 
5,134 
52,021 
141,262 
5,510 



2,896 

39,889 
28,024 
31,712 
U,419 
199,704 



13,301,524 



9,038,002 

758,096 

74,811 

35,837 

270,843 

312,885 

138,316 

11,019 

3,087 

559,380 

780 

241,705 

127,546 

41,998 

4,957 

1,682,262 



967, 698 
6,693 
969,257 
76,735 
49,366 
34 
823,060 

326,790 

1,972 

23,574 

666,041 

164,306 
22,635 



3,230,296 



252,455 

464,410 

7,472 

155,981 

11,089 
4,726 
93,490 
13,027 
33,783 

187,050 

2,835,207 

1,086,983 

3,045 

1,050 

154,213 

16,197 

5,600 

101,728 



3,230,296 



259,752 
773,267 
136, 382 
180,935 
757,684 
101,962 

320,125 
98,061 
17,091 

610,355 
30,818 



3,696,162 



566 

403 

7,754 

68,437 



11,634 

32,405 

2,293 

57,855 



3,478,085 



1,829,780 
207,462 
54,957 
11,386 
173, 675 
113,110 
90,257 
1,541 

13,131 

534,395 

17 

25,651 

9,634 

7,666 

2,745 

402, 678 



218,077 

217,674 
20,313 
18,402 

169,341 

56,306 

242 

6,701 

168,069 

28,908 
2,293 



3,386,189 



265,277 

559, 115 

2,593 

611,309 

29,383 

5,320 

113,807 

15,053 
5,260 

613,102 

1,420,188 

302,000 

13,063 

2,363 

209,337 

60,955 

31,713 

303,689 



3,386,189 



343,928 
510,999 
293,863 
30,792 
897,690 
165,843 

286,455 
210,802 

17,019 
664,171 

35,373 



2,762,301 



1,858 

411 

18,928 

67, 175 

20,357 

223 

14,817 
4,296 
6,958 
12,786 
88,107 



2,547,755 



1,3U,655 
78,070 
20,513 
5,036 
65,426 
55,206 
63,236 
2,715 

2,153 

402,611 

183 

90,433 

13,220 

3,868 

50 

433,380 



214,546 

7,072 

221,207 

18,780 

12,127 

830 

194,684 

83,694 

550 

5,009 

142,522 

35,544 
14,146 



255,333 

124, 508 

2,115 

30,348 

27,340 
14,401 
71,5W 
16,479 
13,322 

117,067 

1,931,489 

916,440 

5,571 

703 

251,083 

26,982 

10,969 

118,323 



2,124,033 



96,839 
161,305 
113, 167 

90,449 
580,369 

70,208 

399,502 
141,257 

20,092 
500,043 

49, 198 



2,113,488 

1,548 

423 

9,794 

43,526 

4,258 



306 

27,115 

8,292 

2,517 

162 

99,538 



2,059,166 



1,076,745 
87,306 
38,921 
3,253 
131,557 
102,543 
44,754 
3,421 

448 

127,633 

151 

46,422 

8,941 

4,582 

1,097 

381,392 



251,801 
70 

251,448 
28, 708 
26, 885 

208, 858 

35,426 

1,021 

3,636 

169,658 

34,021 
6,250 



3,924,168 



542, 375 

1,022,421 

35,912 

134,555 

96,900 
35,034 
113,730 
40,366 
8,570 

332,771 

1,962,837 

665,454 

13,454 

539 

174,610 

12,291 

5,121 

135,770 



3,924,168 



521,362 
287,307 
351,937 
83,479 
820,210 
191,685 

427,915 
230,295 

54,476 
1,013,672 

58, 170 



7,023,091 



6,767,042 

3,346 
2,510 
17,396 
40,753 
10,910 



794 

26,633 
4,302 
6,451 
1,838 

141,116 



6,484,763 



3,881,466 
590,691 
42,121 
23,0X 
227,027 
207,078 
71,548 
3,581 

3,078 

157,385 

583 

61,577 

67,647 

24,533 

1,057 

1,122,357 



533,328 

972 

536,790 

39,530 

33,862 

223 

417,796 

151,717 
1,122 
8,059 

393,132 

72,006 
3,516 



(69) 



336,280 



41,837 

109,429 

1,748 

58,252 

1,424 

6,291 
2,907 
2,562 

23,561 

86,033 

39,050 

32 

23 

31,047 

233 

105 

13,598 



336,280 



65,376 
47,948 
12,827 
6,857 
47,062 
10,280 

112,223 

20,098 

845 

17,877 

5,113 



388,226 



370,219 



1,365 
2,300 



3,249 

278 
738 

9,337 



363,766 



232,434 

15,173 

1,033 

1,464 

5,304 

9,329 

3,133 

125 

29 

5,918 

2,345 

765 

5,651 

16 

81,047 



24,460 

24,460 
7,979 
7,355 

11,444 

3,064 

17 

125 

21,521 

2,939 



^Less than $500 per return. 
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data.' 



32 



Corporation Returns/ 1967 



=,§», 






=,§ = 



8i8 



Si8 



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85S 



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.H > o) C 
0) ■-! (4 £h 

♦» iJ o 3 



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t^SSn-«fiA^ (*^iAa«^>ri« moJ—iTOvoN-"* ^f^^toc-f-f^o 



o^f^-.*o\in<-^o r^ovocot^oo oco^DO'*ir"fM c^-ntni-itNi-^inrn 

r^-j-^r^iAtoS ovF-ffi'-ivO-^ Smo^-^eo-^ S-ivp-^tMOiAtji 

f^<^«o»OvOt\I\o o^2)coo\(^ <n^o«a)(^o«^ t^«.ij^ f^cvfci 

p'sfs'ps'si a's'sa'rf's' isps'a-a'"" sV eT "-^"s 



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{MC^TO\DM-4--* OTO'-ff-'HO ^^MOiomrScn O^DiA-JOl-^vBO 



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<AO\rJo*'>0»ffi' ai^<^r-i^ri t>o\-3(n.-ia\rt «c^tQ:^fHai\0-.t 
>to\vD^C^otM ,Hto\o*o<nto mooin\Do*rJ t^oNW r-ir-i\o 



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j*Oi-i\o<no* cR^'«<MtD*o (^^Qt^w^<o p>n-4*irtinin<MQ 



m\0^tO'-tf^to (o>*f^t^'0-* c^in-^tMrio^o 'HvD-i-(nt---^OCT> 

Sf:§553Sl SSSsiSS 388;SSSS S3S3 3*2 



ScovSSowci min'-iNfP^t RS^f^tpcOw «CT*c^(nc^3c 
oeoc^'X)^'^o-l■ v3>0'-i>naj-^ ^rSransr«>t cg^rjoJtOtHr- 



tOOJtttOOJirtr-l iAO\C>J\OOH 
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ooc-TOinc-(n c5opoff*■~^(*^oo^D 
rHCTvO'OC-fiOvo c*<Siinr- to 



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if\D-orv<*icM03 to^f^f-(7*in (MtDinoinC^->t 



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-(Minr-i«c^eooi 
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(^iOf^l^^(*^m^D ONCT>'Ho^i>in -sj-ijmcMvtoc;- 
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■^OQ\0'0 t^>i-HQtOin<NQ 



-j'tocjin-jt^sD o^vtoc^r^m f-HtDOr-iov\0>t in 
i-i«noOCTiOtnCT> r-t--J-^iriff>n -*to<H>Or\j>o<n p\ 
toa30flo>-ifna3 iDo-ot^iiAvo t6io^a><nto-H co 



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vj>nojoj vDsoojo^c 



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c- CO (^ tn OJ 






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C^ Ol o 



■<O-J'QC0<Ht0 ov">t--l'tO»£)vO OJt*-C^o-^^0 O^vOC^'^'n^rHC-- 
■■kncnr^rHcom co«BiH03^on tn^-stclK?>to-^ ^^dd'^^'^'z! 
jin>c\ooo\^ lA^ooifncOij, minno'^tocn D-r-oo'Ooioo 



'^HOcnt>mD- o\np-n^>f toc^tOioO'T'rH ^tnojrHC-Qing> 
^oi®ft)tn-j-p-i r-H-*'Ht\i-Jtfi o^o^c^^iSF-r^Q tou^t^o(N'C[>(n 
^ojint^m-iiO ovfnsO-NfOfsj ina.'no^«>P~ ^vo^inrHrHooi 



Ocr^r-^of^ omovojtno *j-~tto:^>notn to«ocotn (noito 
c:'Ntiri<n'^w*o in'-tr-u-iWy-i t>toon'*^■^•-^ c~to ^ ot 



? Nt in <n -J" § ^ 

J -J r-i m tn \D OJ 



;a 



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to O op -* O OJ \Q 



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»n m ol 



3^ 



1 I I 1 



HCofntorHovtn tj. G ar^m a nHtnocotoovf^ ^-h loorHiHoj 

olo>n-4\Or-ioj Nti'^otntn^^ *oto'no>inrH\p -*-* toocotni-i 

•^f-\o«os<^c-- -^inovo-j-vo c^vDojnoJmen c^(^ \orQ>H\00% 

g'sia'sa's' 5"s"'^'^"g''^" gg-sf^"'"'''""-'" sa •' 



ojo\c^m-stto^ oicot^oOfHCQ m»*tocoo^nn to>t»oin lOJovc 

oj-^jvocofnojc- vooojn-j-sO coo>>n'SiHojH toxot^tn ^<- 

(nc^tnco^OrH-H t'\ ^ t^ o\ c- <-i ^i)-*oi*oinoj MoScn r-IC 

^c^oJsooivD'H c^vomin^m tMcoto-^»n>o -itm --i •- 

<j\ c^ d tnto-j--j-co oit^ Ho^t> 



?^0•-^■4■co^nln ototi 



)*0>0 ^CO(JiQ>t(MvD too)-*ojeoQ>i«o 

■OO -^fninOOOSfc SrH>J-nS OJ® 

•x> (^ n Q t^ a\ i-i oooinoc^o cooin\Dto<-jf-i -*CT>-«tvD oj 

0»0'n^\0\OCO F-tHOi5-\OrH r^OOJ r-l rHr-( 

-3- .-I rH rH n rn o) 



C-mCOOOiOH \DtOCTiOJinp\ C~c-o'^'X) 
f> O O '-*<>i ^ ^ ojQ>in>i-tofe \Dcnr-("" 
ocRF-»noio<-t ov*no\f-l^m oim- 



gi> i> o f^ o -4 •-* ominto-t co-^ 
m oim»no''ifV'-i i*^S-«4-io mm 



c^.-i'iOm>DP\o\ mcnm^DC*'^ comfnQCT>m^ 

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-* r-l H r-l --I-^ tn 



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vOtn-^VOOr-IC^ -J-OJ^y 

-^-t-ccomo^o] rHOJsfiu 



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m f- (p 00 -J- 



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OomtvJo^ONtM to-tfONOiOvO o\-a-Qmin(neo o-stmmr^ c-rt 

^BP•ofeO^OO^O OJf^mOJr^(n -4'C^*l3mOO>0> tn-HC-tOr-J ^m 



ac-ojfnvoojc^ cMtOrHooc^ oo*oc^<nmoi 
in(ncoc^r--J 0(NoJmm>t r-iinCTioitnm 
mr-frH otn'sjen cnm ojr-iS 



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moooJcnCTvOr^ Ocr> 



\0\DO^vDm (nr-\oc-rHa\^ 
moomtoc* \Dr4cic\i\Dr-iso 

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Sc^ncnmnc^ tontncnojr-i tnmomi-iotc^ oiincnotn ic^^t 

\O0Or^-tc^ OO-^cnx^O -*o\m-^m(n^ mr-I^O'-itn \pc\ 

ojtom--(r5oj>j- 5d*o&-tcF. vfiP-o^*OrH^ r-lmcnm -Jm 

r-'^Tr-To £>'cvrD^ rn'c^''^^''rrCT>'" 0'HOJr-l^to\^~mojC--c» r-i-,* 

oja>o\~Jtofnr- oincMxo'Om ■-fmo'^t^vo oit^-4- r^ 

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\r-i\Dm c^oojmc 
3H(nm o^--JS 



mtntomr-io^m ffsocn^o^o^ ino'-OCTiC^osm Q•-l^-^m itom 

-j-ooso-^&to tsB-fri?Njm oj^oooJ'-H''^C^ pN(n-J--«* into 

r-iojo^tnolojto comrHto>t^ mr^cnc^oJQOr-i 6->tflO OirH 

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mtocoQrHfn-rf sDOfn 

8rHOJ«^t>-Q5 mnrH 
■vtP-f^^OtO ONOJOS 



r\ o m to o 
■ 0\ > OJ c^ 
rH r^ 00 (n 



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rHo^rncorHO D-oJmtnp^mr^-* 

fnoovcooia« o^yDsoo^&toojm 



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>!■ CT' to r- to o (^ 



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O 
< 





a W J3 4> o 



10 gj-paJOJ 5q-Hi 
ia<-.p.(o-Hai o-i-io __„^ 

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01 01 -t 



s sag 



Corporation Returns/ 1967 



33 



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O^vOm^C-ft vO>OCT*-4-'0'0 TOt>-JinrHiACM TOC^O<^<MO^tOC- 



vOrHnvOCM-.J CMiOO-^C3^\D D-OtM^TOvOO CmtO-* 
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35 



o»T»oc^ir---io o^fMoot^o* ■j-fiO£^o*t>m»fi «o«o im lojno 

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c-.Hf-covo-o'n cncgiAtooicq a<CT>fHQinmrM o\ov o t^il 

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mc^<nc^Jrf)fT>CM vO-^-J-CM-J-CM CMCMCMQIACDQ -*r-l^cr' 

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86 



Corporation Returns/ 1967 



15 



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ON'-t\OCOMP-Q OJr-«Oin>npi Oonir\rM-*t^gi o^mvptMinijir-i^ 

irt-^tQ'3>jmrfS ir>Scoirt-.tco o<^J«-«*M'-toJ '^c^n*O'-(CT«c^0> 

eoc^wfnfloot^ o<^'-io«CT' ■3*oo(aa«\Oo ^Df^^r^ (^I><^ 









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f-tt-f^^O^trH m^C-'HOJeo r\\Ot*-QOJ>nC^ Op*rop* nov-l 

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tNr->5r-(otMC^ o>noc^a^c^ ND^>t'0>5>no F-«hq5-. 

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(*ir>jf^*iovTOm rSonNT^-t^ NDNDcn-^^o-* r-ir-\o«)r-< <M<^ 



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inTOtMOr-tf^c OcNjncNOJt^ fH<nOTOtni-iC^ 
r^c^vootNc>J<-i ^^TOn(Mmro \Oo>TOinmojry 



H'^'^nirMrHCJ'O- 
S CMU~i\D\DtOC7-0 

TO fM f^-ja oj t> m 



>IC\rHr-l'^TOvO vOTOOiHnf 
[^ Cvj in i-t (M tn 



mrHCNjnjrHrHi-i in"n co 
n mo 



fn \0 ^ r- 

^ m lA « 
o vo m c 



r- -J vo a- 



DTO>n<n^ Oc3\TO-J-fn-^0 U' <• 

^^noJ[^(n inorot>0-3-TO -jf 



t TO O^ 



^ m o c^ --t 



- b -J- 1> >b 



r- rg O (-1 C^ \0 vO 
a* TO in -J- \o -J- ct' 
ni r^ -J- ^ -J- in O 



3 mO TO o\ OJ »J 
3 -J- C (M -J (NJ c 

■\ -Jto -.1 ta r- 



r-l n i-H CM Cf r 

o -o o r- oj c 

TO OJOl r 



3 -^ iC r 



jt-CTO >oTO-^<nr-r\j r^c-TO-fa>vOTO o-cjmvO-j imv 
"•Of^-^r r^mio^incj voror-ir^-j'inc^ ro^intJ^'O ^^c 
Dt^nc'* ino^mO-sl-C^ r-njTOnju\TO.-i c\JtoincN -Jc 



O O O; u 
cr< TO o u 

\D vO (H 



5SJ 



-J CM a» m , 
1-1 i-i in m c 

S t-l rH (n r 



voc-(nr-0[> mvDor^-j^-d- -ytm hit 
ONt-->rr-in(n oTOiHO^'^oin o^-ir- 
ojiHOJTOTOo^ CM-^a>njOrvj{n >ory lOo, 



J n r- m c^a^ 



Hr^<n>-<a)'X)'£) t-TOTOTOCT- -J-OJ-4-J--jni-l CCTiOf^ 

HTOCCT-vOTOf- OvoinOcM C-TO\oinrinS Omc^m 



H O^ O ^O ^ Cf f^ 
rn vo ya tn o> m 


* -^ TO O- CM TO 

•— C- nj 1-1 TO 


\D iTi (^ c^ en a- m 


TO oj -d-n--^ 


* 


o > m ^ m CM c; 
to TO -J -1 m o^ to 
c- *x) .-1 r- rH m TO 


m m tn n o (M 
o o^ *o CM 'S m 


m iJD r-l rH OJ Cr fM 


tn o I>nJ 

CM Ol (Jii-I 




r^ o \o ^ -si H "^ 

CM fn r-l CM TO -^ 


rH \D O O^ Nf *0 


TO TO m 


•D -^ CM^ 


tn 



I in \0 C^ O r 



(M OJ (-1 



lAcxjTOCM'OC vDOcnOTOfncn md--^ 
o«ooa»t^ro f^o-j-cMOOm o^^-^ 

TOOTOTOO>-.J vD^-4''^TO(rMC- OCn-- 



4 a> O r-( iH 
J CM -^r TO o 

^ Nf o> fn i> 



am CM CM CM < -N 
-J- m vO in \0 r 

-^r l> CM TO O CM r 



mcMinvOtnOcM c^\OTOrHc 

in(M(M<M»OC--4- O^CMCMtn 
OTOO>fr-tr-»i-t »OTOrHfn 



^^nOTOTOOO^ CMCM l> 
aiOtMr-t^CM^D 1-4 T-* C- 

4>oiniNr-<rHO' min lO 



r o ^ r 



m t' O' <r r-1 r 

lO m m p- in f 
^D >!■ t> r 



3TO(MOtOOr-C mrnmr^tOtO 
>-J^Or-TO-.t»0 C~ rj r^ (^ t> C\l 
>in^(Mini-l(M r-lOr-lcninTO 



rn t^ c 
o to \j 



^ 0> -J 

■* en o 



«r-inoj(n«040 oo 
>ji-it--incnOfn t^t^ 



TO^io^ocnoin c--r~(nOr 



5(n>JTO>tTO (MrHO-Ovf 
o^c--^rc--iP TOCMtnov*} 
-r-<tn>-<6oo ~— ■— ~ 



TO t- TO TO 

m vo 



\o <n 

(n o> 



tC--C^CMf-iC •JOC^TOr^•^^0 C-O^CM« 
>j(nTOi-it-'0 TOOfnincMCMTO r-lc^ro^ 



rHrHTOCJ'TOcn CJ^vOC 



CMOmO- , -J. J - - 

TO.-l^i-(0^--ICM rHrHTOCJ'TOCn C^^OCMr-I^H^AC^ 
CMCM^-mC^C^^D TO^O-J-rH-J O^ tO tO <T> C~ r " 



3 TO CM (Ti CM > C: 

3 TO m m o S o 



sas 



TO vO S 
-J -4- n 



CM O in -^f CM TO > 



^c^oo[--c^ -iisooTOvovD ^c^» 



CMmcMvo r^%jc^to\oooTO 
TO>OcM >\OTO-j(ncMp-a> 
inTOi-ifn c~>£>TOin\D ^in 



r-CMlArHC^TOr- mmO^OJOJlTl 

inmcncM TO>t r-itn cmto 



QiiTirnOM'-j'-' cncno^o 

>i)TOr-\D<M»Dr-4 fM>Ji-|in 

m -^t CT- i-i 1-1 



^f-oo o^-4-ov^in 



r- m rM m \0 lO CM C 
1-1 en 1-4 vo in m .-I c 
m c- tn m en "i) -^i . 



O c^ CO rn m 
en m rH \0 fn 
t~- CM >n t-( CM 



S(M-*enCMtnt-- rHr\-4-C--^OCM 
1-4 rH cn 1-* rH (M 



r O <M t-H TO -sf m 

3 C- cn CM CM 



TO-JO^»D--tin in(T>inin^TOr 



■vt g i-H TO M 
1-1 CO %0 »0 r 



^ p- (J. r». ^ TO r 



tn cn *o tn o m -.t 
CM o tn en t-i tn 

CM CM 0» 



!rH o* CM o *n m 
t t- -J m >t m 
O TO r^ O' o& -,t 



J CM CM C-- m c 



jru-^ cNiC^mcMCMrO'^ 



JO'0•^IC^t^^ m-jOu 



f & cS C 



3 vD ^0 H U 

- c^ (^ tr r 
1 \0 o o c 



■£) P- O r-l H C 

^ m in TO rn - 
r^ (-1 o lO n f 



^ <D H *o >f r 



c-o^ mornc^rnr 



a- o c •>! 

CM -J \D O 
•sf CD -st TO 



-jr n O CT- * -^ O^ 



J D- 0> ^ 



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■\ c o oovor^u 
\cn^ ^ncMC-r^-. 
3torj M-HO^i-ic 



O^ ry C^ [^ O r-t in 
■-I t- TO tn 'fl ^D o 
\0 to C^ CM .-1 <M vD 



TO rH t^ ^ H [> 
O' vj >J O' - -" 
TO CM -J ȣ> 



c^fnc^oc^OTO mo-^Cr 
!NjM/ (nTOO^t~-c\jinin (nini-i«o 

^tn lOiHC^tMr-lcn ^mr-liH 



♦J Id 

SI 



w 0,i- 



la <i) a •> 



u g b Q C <a 

a) a O O -H -H • 

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s fisa^saJ 



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S.Si 



Corporation Returns/1967 



39 



O Hi c 



I HI O 

ill 



l§" 



o <U o 

sis 



' 3 m 



■ q o 

■ 3 o 



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1 I I I I 



^(^(»\0'-'*Nf^ 0\'^f^C^J'-< QOJ^-ftO'' 

SiAf'itOH^O ft-.fO'Otnw ^Dr-^cn^fl^c 
mrNif'b-o .H^iTiOvo-j- ^^o^e^torac 






f^ n o -* o> r 



^ «J r^ n CQ 



ssas 









P S;f; 



POJOf^f^QCTi Ot-^t^iTiH [>C^CT>C--eopvO <N(\1 lomf^HO 
<J\ 1> C^ ~t C^ Q b- 



^ oj -^r m to H <N f- 



oir-i-t-vtnf^oo r-ojr-(u~iQCM orn-j-p^'^"^'^ voooojt^ntMvoov 
o>-ta)r-»o»£irH o\iA\D^<o^ ,~l•£)of-oJ^np^ •&r^o\-^>r\i-tr^o 
ovr-c^ina>(M\o al^''^^^^c^J''\ oto-sJ>DtD>AaD •ir- moi c-r- 



ir\ pH o\ -^ C 

oi O -^ 1> ■■ 



,_ Ht^OCNtO COpv rH.Q rH rH -* C^ 



pH in to m tn -4- \0 
c^ o -* ^ -4- r-t a- 



iH lA OJ \0 >0 CN 

m rJ o ^ '-' 

[^ > lA 






- -(*\QO\r^ C^tOOju-iC0ir\> 0\0>AlMiA-HtO<^ 



OJtOrHirttOfnc-- \OC 

0\ CNJ OJ rH -J M 



> n to (^ r-i o y 

f -H C- -J -H in r- 



OJ \0 \0 >0 <J> \0 -"t 



\D-cooj-^f inc->0'- 



tO Q O »0 vj to U 

-J- ^ in ^ 

C- t^ in 



rn CO 



a§ 



•H to a- ■vf CT- rv ti 
o \o tn >J r^ -H y 

C-. C-. vD m ^ [> C 



(M00t0-J-0» otocn« 



tno><sj D'ry fn>o m 
.-< TO -H -J- OD ^ fn 



J f-t <-t f^ OJp-l^r-l HOJ* 



^|^ln^^-[>■^l ... 

^^i3om'J^TO toC--eoto 
Doc-<nt^o\ ^oa'0^■- 






1 kTi Q \D 
--Of*! C 



O rn r~ ^ -J « 



C-OJv0^njto>f tOC-tO<" 

n (n ^0 --I ^ CM 

■O •£> ^ 



o o y 



C^ C> \0 t^ ,^-.1^ vD 



H >t-— fn -J- to 



to a\ IS \o 
•5 o o tn 

to f>J ^0 «0 * 



^^r\i ^ -^r- 



: ctT >f" ■h" (m" r-T r^.-T-.j'vj' cvT* 



to 0\ H (n 

to >J vO ^ 

to ^ oj nj 



[--iri^-vf-*a;i[-- ^o^i)■^J■^D<n'K' otoinrH*j--*in C^tnvOoin'H'Oco 
to\0>na>mr-c- ot^u^o^'C ojo\tn*X3tot6.-i >no^O'-*^c--cM 
in-4-^nic^j'i «D^»n(nojc- o\rn-4-mtnfM<y' to<>i(n^tovD>nry 



JtOO^O in\D<M(n(M<H.- 



mto o-t f^ ~o > 



to m to oi fn c^ r 

^ in to ci ^X3 -^ « 
o o to ~f -nT « y 



t^ to Oi O (M t 

rH in -f o t^ t 
O fn -^ <n <n > 



) ^ (n yO >Si 






-njcjovQ-4*o c-Qt-o»toto inoj>p«AP-nj\0 rH.-< tn .-(O^ 
j\0\0-\fOMC^ cn>OQ>>nCTito t\iiOtM>iDt^'OC^ mm c^ fn^o* 
^^-0^cn■-^•4■a>«om'n^D^o>3c^'af^l^ <n xO\0 rJ ni 



S'j5min<nCTso« C-c--Jm(n(N mto? 
-4-W*Doom o*otOr-l^m *oo«r 



3cm o^o^ tJifMiHrop* 



\0 CO CO to tN r- 

Sc- m CM ^ r- 
tn fn r-t en r- 



>t ^ to 

S S3 



rvj rS rH Rl 
CO CO en 



in^tn>fC\D^ ovin 

vOino\'HOOCN o^m 

cp'rH'H'o'orfn"^'" 
r- >£i t- o^ m Nf -J 



^C-OC^ C0«O-.J-C0C~(MOJ 



<\t i> a\ (SI ro t- toHojQSt'So\(n 



en lO Ot r 



J CM C^ fH c^ c- 



imc-^cnvDu ovmtntnvi 
immovcMtou-i fncn.H-1-c 



iHrHQvO^oo^ tnc^>t\onjcy c^mCT»o^f^*o i-ivom-^cvr-ifnc 
D-H^-H^mcn vj-incT'-Hajcn ^cn^^'-'cMC- CT-^invOOiojcnr 
cMt-tncntHmro OHoc--<noi •j-cMC^m'DCM-^ Or^oo^rHCvjONf 



?ot>tooj tocntor-cncn 

DtOOOC- «OC-CMtOr>J(n 

Dtoomcj -vtm^MCMiN 



^ C- tn C- -J- D- rH o^ Q en 
\ >t \o CM n-i oi -o n^ « ^n 

HtOfMvOCMCMO CMtO O^ 



cMto-*iD'-im-^ mm-*-^->t(n c-m-^-^mmc 

-OCOtDcn^OCOQ 5-CM«OcBrH >f\ -4 ■i) f-i oj 

vj en ol CM t> [> m 



CM c^ ~j to vO >-< m 
C~- o> m to m ^o c^ 
c- > o o o ~J- -vf 



\D f^ >-* ^>mmm^c^ (n-^.-Jr^?3cnoc^ 

D>jrMo\ coocMmtn^m «oo^\0-Nf(n^cM 

oTso'rn'^ to^-j^o\ cMCMm oc^c-c^cmo'C *i) e'en cm cm oo 

o*omcM n-tomcM--j-m cnomtnrH-J'H too^^-^ 

r-l yX) n CMrHm C^C^CM .H 



HCMtOrHC^in CT-iDrHCMCnm 

?Oi a\to n •£) o\cM«ootoc*- 
.HrHOi>HtO OrHtOC^OCn 



.-.- ., -,- _^totoc^ fnfcm-^mI*\c 

OOto^O^O•5■^ -^vj-monjvo .-i-^ot>mtn- 

invDp-ito\o->im mo*c^->f\0'n inotocn-itm^ 
^-vOtom t6o\ o>cM(nO'-i--t--tc^'-* ■h 
CM ^ -H vO -S >r 



'SS^ 



\D-j->H<ncna\m qcmct»cmqcm 
\omcMi-io\r-'0 cno^CTicnc^ 

tO^CMOC^O^^ CMCMCMC^Of- 



JOvintOOCM CMC 

Sp.m-stcM.-i mr 



S^t -o I (n Q 
in o t^ tn 



- ^ CM Q C 

J rn c\j ?3 



tn R r 



J vO CM in CM \0 f 



CM "O C^ >t O^ C 

O CM t-- i-t C 



c^ to O C-- 

CD \D C- to 

to cn o CM 



(J* CM -J M3 '— O^ C- .-.^O -"■— ^CO .H ^ ~t f 



^CM--v -1- •4-'~-'~-r- T-1 



cn to CM -tf ov 
to o -* o -t 
in c^ vO CM 



(no cn c 
tn ■-^ — 1 \i 



TO lO m CT* 
o ^ c^ c^ 
c^ m ^ nH 



<M (n o 
\o \D cn *b 



»ocMC-->A c^cMtn^rl 
rtt<T\ojcM TOcn^cn 

C^ CM .H CO to -* 



SP 



O O^ to to CM r 



;-i ^ > CM m c 
cn rH to Ct -^ U 

-J to CM to -J U 



tj,fn roTOCMot cntooto^r 
tDCM(Mi>-«ttO Q\ v^ a<- n t*i r 

TO cr> ■-"•"I m f-r CM to cm rj o^ <?■ u 



o inr^cM-«tgvm.-(to 

H 'OtOCMTOCMC0ro\D 
CM TOCOCOCMCTiCnw 



O »o o r-( m vt Qt 
o m ot to en <-i m 

rH O r^ 0\ C-- Ct r-1 



ocn'cotor- c--cncn>r-o(^ ^j-m^cMcM^HiH 

Otr-IC-cnCMvO OtCMOCQ'HCO Qc^t*-*^ cnS-j- 

(7>TOr^[>cM<n njTOm^cMto^ mcm m -^ 



:g 



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(tf 'H -a 



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40 



Corporation Returns/1967 



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^ oj m ri *o c 
■^ «0 E: H C^* 
3 CT« fe cJ >r> c 



I IT. a* ^ 



«rt g\ (n r- 
«0 «r> O 



SR PC 



^ gi ^ c^ tn in -^ 
*0 S C^ S tn "O C^ 
O \D C O) «> "A fn 



9ooDino\>A noj^oi>oS cg(7«>il(•^f^■5<7'-^t 



>n%0\0OfN5?ro a)«i^>pep^ (^to(nir»(^ff«eo t-iritoep 
iTio-J^oJrSoi -JnioF-^Ov n^ooonf--^ QoirH-3 



■4'^ff'-4*0r-ia> (^v\a\tom\o »pto-j-ooc-o>n oi-stcit-fur-c^o 

choSf-'a^rno cV'4r-Qto<'S ■«JvD('\\D!rvo\m -j-r-ir-ONC^.-Hrjo 

ovcaoa^oHro o*rH^ioo*\0 >J^c^c^r*io''^ C^*oooc*(n>no%a5 

io*^Mm(^0^ inoCTiCTi'O'^ f^^OQ^P^toW f>i\or^eo r^OJO 

«Q'A'OC*-aS^ n.H>£)CT*Oj-Nt r-<Opf-f^f-lf?ir~l io>o t-- -^ 



ROtO-J'-JC^C- ^P-t'OOi'>f I>>frH>riiOCvJCTi QvOvD^tMC^rJC 

ci5^-TOO*^r- cj>O'A0N<'i rHtncNl-^iAWf- rio^^-^'O^Oo^i: 

\D-j->r\«)>oo*S o-^-^tomo motvc^'O^iA r\itf>(n^M35-vD\j 

t>OrHOJ~tPO iAirit--ir\QC-- ■^O^Q'^C-Q'-I Or-H-^^ (^r 

tt^n\oc-P3 inHno'CSS <ninffiinr-<aSfn Qn^^o w 



-J- m 'D V 



^-J oPJfnoiAtn c^TO(jio\rHno c^t>-c*rtftMi>(*S 



\0 (^^ \0 i-H ^ -^ t^ 

cj, ip r^ CO CO n \o 
o* (n cvl oj CNi o •* 



?5 r-t C 



.Hin fnocnejo^oiA rnmc 

So t>ravDir»^P-f^ n^-- 



COO\r^fMr-(MO -4 •£> O^ H ^ 1^ ComO^DOOvD O^O^OCM o 

S.-tai«!C-<Hr-4 \OC^'-HC^--|U> Q-^O-fU^U^-* Ciir»*Dm CTi 

^tooicM^O'^ ir>(*^OiOr\]0\ ra0i'>-j'^(^0* 000\to Ol 

{tTcj 0-«*-«*0\iO Q ^ i-f "^ \0 >■ lAHH-NliHr-lvO QW'H-^'-* 

o>nto(>i'-iO'H c3vo>r»'5to'^ -j-c\i>«-H(nrH So -4-» 

& rA ^r-tV\C4 rH -J O O VO RrH — 












lO lA *£> OJ (J> C^ f^ 



I- rH <n 



n ir\ \0 TO 0> OJ c 
fH to £> ir> 



1 3 n l5 



TOC^r^t^otoiA >o*DTOopoJr-( Oiooc-oor^^o --icoE--<n*o cot> 
mocvTOoJo^o* m«A*ofnH'A vto^-tnr^o^>n QC-E~-<Hn \o \t 
•<t P~ CD c<i f-i -^ r-i no\r«jnojcD WrHomTO^^ -S-^fco^i-i cop- 



cMC--i-f^m^\0 ■vttvcvjo^m tDCT'iAeoo\g*iM 'O'H-^-* -— .h-h 

r-II>(0'-HmOO M'O'OO*'*!*^ t0"0'0^ oa.-t \0 to r^ CH * OJ 

bw ^ ^ :j ?g ^ (T, OJ oJ CO — 



in a* >o -J- rH r^ CO 

CV] m O -i rH \o ^ 

o rH -I « >t in m 






H >* OJ (^ 
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D r^ >o o <*> ^ 

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Ml OJ 

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CO o c i> O vO c^ 
C- iri o f^ t^ iH 
<ri m o 



\Of^TOco»riino> CT»c*-aiinD-n (^lOC^^p-J-o*^ -tf-JOOO* IiHo* 
\D*4-(^rHC---Jvt >t*Dcb*0(^in -*t^\On*>-lrH (nTOiOlO'D r-tm 
CT''i<nC0\DC^r5 r-xO\0'5--tt\i -HvD'BC^OJTOrH O-H-Hn-l COlO 



\rHO\OJO>AO C^OllOf^ 



OJC^-J-t^COf^TO ino\D-OC^'0 .HCDC^O*Op*TO f^H 

Nr\OCOO\~l-C^-J- -*ftr-ip\P-tD TOC-CpQC-TOOl TOC- 

-JO'0^(SJc^->l■l> 0*noJS>l-0 •OvDOl«(DO^ <na3 

Cr> (^ Nf (^ Ia'-4' t> n Ol \D C^ CM 0\ (r\ o" — ■" ' ■^ -^ ■'^--■ 

iSC^Ol^rjQO \D H -^ OJ r-l t> V 

Ol « r-l r^ VO M 






•i <D t-t \0 C~ >& Q\ -& ^ C^~i O tOOQ-^OIfntn v001vOr-( ^c 

3cr><^t-r-j-3- oJTOtoo>fviri *DF-<ot^OCTiCT> g\p\a*r-i ct.^- 

Oi-io*co-3- <^nn^oJr^r^ TOr-^o-j-t^fe-vt ojTOin*o oic 



«0 -^ CO (n-4 » 



& lOtnoj^F-ic-'H Of^rjcNl lOojin 

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f^ Ol\0in>DOJTO--l ot^ojio n 

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t->trHScT.*0-.f lAlAJ^Qr^tO OiO^O*inOO> p\^-^0 CMCMc'S 
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a'«~ir\jO[>'Or^ -.joif^oiAt^ lAiOrHtoOf^JrH r-r- -j- f 



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iTiin-.jTOiM\oin i-ii-iiHrHi-tCM C'toin'^TOinin vumtoi-iv 



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O'SniOCT'OTO TO(^0'm>J'0^ OmnjrHi-lvOCM CfnCMOr-IOJtO-J^ 

m^Oc^Jr^^0^nc^ totof-CJ--3-fn xDOOtoScMC r^\Dfnfnr^C^r^rt 



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13 en 



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gSSSSKS SH^3S3 Siissssa RSSasSSS! 



ir>c-c^tM*Of^f^ r-iu-ttnaatnau o^g^>tQ■4■^-o jD^^c^'fl SR^'O 
0^S'-tO^0»O<^ \Dn»nHO^cr- -*rla<<A«AE^H <*^-* -i CMH\D 



V> Q\ Vi •* V\\e\ 1>- OINCMQnC^^O tOrnt^lOUJi-HiA U^■^pl^p^OOJg^ln 

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isssssfss ^gssR"^ i^as'^"'^'" 'R^-^-i, 



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Cn<Mnr-l C^n n^rH\0 >tn\D tHrH 



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0\MOOC~tO»D -*StN]inu-\0> O*oH<NO0*O (*^^O(*^^0Cn r-o 



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mntotnoo'i-" cn-Jtoom-H na*c--*t>o\® r-c-ovo ojc^ 






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cMO>toino*o »©(^a>oot> fy-Ht-o-jcoin ooovOQO^im 



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5 £SS 



Corporation Returns/1967 



45 



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SgE 



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8§8 



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S§8 



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^C~-ir\fn>Dfi3>AflOOfnCM(M«0 OinoSrHntO >0>0 v£i>AfnrHm 



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jiriNO'-lcpoNfn >tS*oC^«^Q <neot>^Q»r»pN NOoin-sttniri^o 
j-^in-«tcnoNNO n '-I o\ r~t tr\ r^ r-<~iTO(nQ5tnf- ^5fMu-^«^c^u^\IS 



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rJp-^-d-MSr-H cMHN*«f'noN toiditncoon-Io rH^tcNjNfi 
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Fis:i 



nOqo-hcmcmo TO■^toMNOONC^ <n-*c><n^vOin cnn itn lo^tnON 

■HCOON-^fn-J-cB fMTONO'-''CiON rHHONTOtOCMtn CNJOl -* 0\CM>t 

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u~io>tnc^CNt>-.t o-<to-J-*to tno'ocNJTOC^c- -^tHC-CNir^o,Hm 
cJintn^-TOCNixO TO->3-o>jN0fn ^fcS^ONCMfno c-r-i<no-4-catn-^ 



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fnNDONfnc-noN on-Joncniocm f-S-J-moc^-* nwoNtnco OrSj 

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too >0I>^O-*0n O^tTN^»n^0N CoinNDp-H • 



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46 



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i/i H 
3 ifi 



"iV 



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85^ 



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TOr-lC^CM(MrMfn>I(nTO<Mi-lcn (^OOCv-JOvOxO 



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CM r^ , 

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0> TO O TO C- (> ^ 

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jOCTsr'^o-^J '^TOC^c~-^-^D inmmocM^ovo 
J\OTO^fncM a»^TO>tinin v~ o r-* -i a <s^ fj' 



r m r^ >j *o 






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fn«C>A-j4DlA mtfilAr-lxDr- Cy-jr-t-*^0>rt0 CO* CM CM14 



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a>t>TOvoocti-i iAiAiHTOCM\0 (no\-.ieMr*iAc^ o^ct* 



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tntnOCMO^OTO [--O^evjcOOO^ r-lO'tr'ATO 
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(ncj»vOTOiHmi-i TO\oc^cnTO->j- TOfOf-r^"^-^ 

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sss 



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c-'i-i-'jrnTOaNro onoc-^qo njcn-vt^oo^tnu 

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35,546 

35,091 

25,122 

801 

242 

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3,845 

3,853 

8 

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Corporation Returns/1967 



47 



II I I I I I I I 



I I I I I 



I I I I I 



till 111 



1 I I I I 



I I I I 1 t I I I I I I I 



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23^ 



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lO-J-OJiOTOO'O ^lOf^'HCT''^ ri»OCMO'-*"^f^ rH(NM(M 
CTi-H^rnD-r-lTO n<noC~-'H(n vDrMTOfniri-d-O mC^vOTO 
CT»\0^O'^-^'^ CM^OCTsTO^m r-(miri(^>ort^ rH-^r^cM 



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or-c^ioo>TO%j r-tr-sOTOC^so 
(nosinTO->jto-^ -.jTOC-ojTOr-i 



O C- tJO TO to O C 



^ f-1 O ff TO 5 

O C^ ^ 



TOTOiOoj^OsDTO m[^r--j->-iii 
Orsiojosnojoj r-ir-m<n-<t 
ostnmt^c-oos ojc^^fo^-,ir 



Osomc^o^soo t-tc , . 

osjosomojmc^ J!!?>9'^lf 






rH o m c 
• tn ^ t 

J -sf CM c 



•J^OJC--rH-J-TO-J- OOJf 
m^CT>-,*OJTO-3- sOOsf 
OsOtnsOvJr-!-.! -slr-JC 



4m i>om(nTO>T 
\m mr'>f^o>i-4-J 

5t^ rHr--^SOOJrH 



CD so f" 



iO OsmTOsDr^TO 



jTO •oC--^m-jmr 
j-J TO'-'r-iojmOsi 



t-- O >0 SD rH C^ "^ 

r^HO\OOsDCs .,_ 
tnSo^^sDOJTO t~ V\ 



f^<j.<7sos(n >OsOi-l 

TOC-TOmsO ojc^>h 
■" '" OJ t^ -^t o- m -^j 



Ot^om sD^-o>o>^o>(n 

aOOoj >ff>TOO rHTO 

stmotmc^^c- rH 



w > r- sD 



ojTOTOsOfnmTO ojtnTOtnTOm mTOc-r^ovr 

OJC^sOrHCsTOOJ t-^-^*OOJO C^OO" ~ 

mOsTOr^P-TOOs Or-«OOJO:m -j-oc 



D -jf O .-I O 



ojc-mc^-tO'TOm 
mmOi-ttrHi-Hin 
D-mTOojOojt--(n 



sm-sjojosi-ff^ i-io-tr — -- — 
40s0ojt>^r4 msDOr^mTO^ 
^TOC^TOTOsOoj -.jOO--Joj(n 



TO OJ so m ,-t r 



\ O C^ OJ Oj ~J SI 

jiOr^TO mc-c..,, — -. ..,.___ 

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oc~-->fos-4-E>m c^tnTOfn'Oc^ r^c^^oos(n^-l-.f mos-jr-if 

c-.oiOsCT>cnf^m -j-mtn-jojsD Oc^c-m^n-^ tr--ft^f^ 

Mr-iHO-c-r-i-^ -jTOomc--'^ toOsOsdoj^t^ ooi.-i(^ 

t*--tsO(-i moj m^^(^^- ^2^^ r-ir-i 



\^\oo'D-ojso mc^mojOso mTOOTO-^ 
4>5gsTOC^i-iTO mmm-.jTO'n TO<nr-*H<^>I 

■ioinojc^-,r insomsoso-sT TOi-i-^b-fn-j 



(nossommnOTO 

..- - -,-- - — . .- -- ojr-mOMr-ii-«TO 

mojt-^ *n«0>nsoso>r TOi-i-^S^n-^oj OTOTOmoj-j-mt- 



moiojrHOiOsm Oojsoosr 
ojojTOOJOim-t mTOC ~ 
osojD-f^r-mio -^ 



3 f *^ •-' '■ 

J O* so TO > 



m (n (^ OS O t: 

m c^ TO m tn O 
f^ m sO c~ OJ m 



TO m OS -^t 1-1 (-1 



mos-j-mojnos OOOmTOt- cso 

C^OsOJrHsOi-l<0 OsOl^r-lC^O 
rHTO^mojO*' — ' ___ 



C^ OS C- s; 

8r-lC^D r-<sOoiTOsO.-(f 
COssO as>OiOt>sO%jf 



oJOcosOOJr^m^:- 

sOO«Ojm-4-TO5t&> 

U' ^ vo G f^ o a> 



H r-l TO cy ■-! 

3 in m m ^ r 
r tn oi 0^ OJ u 



r-4 O O" o 
-.1 >0 iH ^^ 



fn (^ m ,-1 m ^^ (M 
m O O in c- O m 

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JOsTOmOs-O OJ-^tOsOO-^Oj 



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p- m p- .-1 

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oi sD O t~ tt> m -^ 

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OS O 



?i. -"3 



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o^ 

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sO -im--l-0JOO\0 C--TOp 
r-l *OosCM-str-IOJ OJf-U 

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n ni OJ tn r-, - 



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TO r-l tn Os OJ « 

c- m p~ r- -* y 



h sO <n 
- cf in 

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t>r-i mom^oiO 

<nO> P^TOOsOsOs-^f 



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aojt^moj os-jmsfi 



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4) jj O 3 O 0) ■* 



ss 



50 



Corporation Returns/ 1967 



CO Q} 

W 3 






Pu OS 

o o 

DS '-) 



i§°- 



i.s° 



8§l 



O o 

8 II 



o a> o 

sis 



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2« 



co■-<«oto''^c^>I (M2>nCT>iO>o ■Ji-iOnoc^oO' c^iit-o^ooco- 
r>«o-4rH-4'rHCo fno^*Or^(HC^ O't^ryirtCT'C^Jo ■iCT'lf^cMo^(3^^o< 






5 t-. >J *0 <M -J- 



■J CT' C^ )H iH OJ \D 






» c- to o o^ O r 



C^fvJi-*\OCT>OJtO 03QHrli,0r^ COvD-JOiHr-'-H OcncVC^ 
lOr-lCOOOO'p^ t»-00*0i-ia) r-<tD-0''OS\Dm O^OiHCO 



00I>C~JrHn-»OyD OJi/>vOO^tnO» OJQ\r-l'*lt--OC0 (^OOO'vCiO'OO 
-j6-rHC^<^JtS r-li-ltN-^>f\l> >tOr>JC-f-C\jO (I'-^t^f^inOmtM 
iAtf>[^tOO>0\0 iNCOtt)(-\mu~» OrHQom^JvDC- O-Jr^m CMr-<0 






J O^ ?\ A U 



y a> CO f^ (M C 



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\[>ojo\.- . — 1. 



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vO TO TO n rH u 



o^ t> c -^ n in 

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*0 TO (*\ (*> ^ OJ C 



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if\ CP TO C^ r . 

»p c^ ^ ^ m in r 



CT^ vO ^0 -^ vj O^ nT 



3 O ^ t 



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tnojiAOOeoO OvDi-Hi-(>A(H tncittn-J-r^O^ry ri^r^o>mTOrgu,,. 
^vjCM^O'AvDtM \Da*rH(MC^fM r\jir\cnfn\Dr>j(M Otoc~^D'*>--jOirt 



r-J t^ fA C 

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m CN vD r 



(^ \D O O O >£) 



>f TO pj -.f m OJ TO 
f^ m o m CT o \D 

lf\ TO 0\ O r\J 0\ \D 



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C O O m \D lO r 



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CT" (-< f^ TO <?> ry rH 
r^ C^ O fN TO TO r-j 



-4- O rn \0 n ~J 



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OTOHy3<^J-J-fn OOTOO^TO-^ 



r^JO^lAO^M!Mt• -^ 

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-.t r- rn {^ f ~ - ~ 



lA r- cr. u 

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tOC~-^TO-vfC5~ 



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y3>i3iniAC:--^j TO--tQ>c 

C>J(NOi-10'TO C^vOOJC 



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^vOrHTOlTivD \DclOC--mtOf\J 0>-*-J■0^»r^O[ 
(^•(^"mTOi-tiA fMOiAirt>Dfn-J' i-l-}M(Nn-<tCT'- 



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tf> TO r\ TO 

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<n ^ rH 



>J- CT' (-1 vD (N -I ( 



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H) s^ r-l m TO O iTi 
r-< i-l in VO C^ C^ -^f 
vD lO -J IN •J' <N 



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r^ m O OJ \0 -J 

U-i <H 1-1 13 



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C> TO -sf 



cn li^ CJ' vO (> C^ m 
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vO »0 i-l oj O rn O 



^ij>(nr>j-^ -J-C^-^fTOn\OTO VJ m \D t> 
~m -t <^ i> ^ i-irniriTOr>ixO(N tn'oniA 



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ffnt^mOxD C-tTO'^CJ>C OOrHinvOc^vO rHC-iAr-lvOtn'-^JC 

^^Mr\jojrH >oo\ot*-mo i-«-nin-,T-ic^« iric-ryrno^'ArHr 



r%m>rirn(?.>r\t^ t~-«OTOTOM 

n ~^ U\ r^ to O^ ^ i-Hi-Hf^C^r 



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TOiH-4r-tt;(v-> <^^>TOt^■^»^- -^cuin^jcyOcM c^r- -j-o^t-ior- 



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ITl O^ (M %0 \0 



p- O in -^j \o O c^ 



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a 



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t (-lOiTOlAr-lC-TOr-IM r^ (NOJ 
(NJ (M OJ r-C O 



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m o o\ rH -J --H iH 
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r-lO(M (nc\JO>ON^r^r-« OTOTOiHrH 0^0^ 

ITVlACMfnTOCMNONOtOO OJC-lTlTOm TOrH 



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c- o c 



r *o in TO nj r 



«n n (^ ON r-i 



3^-1-tC^-^ C'-rHQNfO'-tTO r^TOt-injaNrvjr- TO-J-*I3C^>i3 lr-40^ 

jt^oNtMto-^ r-ojO(n'n[-- >\ot^-^TO^>f >oosoj«i3,H -j->n 

-vDTOrHO^TO lnr-^n^OfNJr^ ry-.fmTOO-jTO TOTOOvO -JTO 



TO OJ en C- *£) f^ H 
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rf£"5<^'f: 8SSB 



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m -d- (> ,. , . _ . . „ 

NTOincJNrjOo c^cjNON 



C^t>o\incnfNi o^t-'^OO'^'C^ 
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'^"■"''" — " iHO-j-ir\Ovjfn 



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ONNDC--NDCNl(nND-s 



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' CJ >, C 
I 41 ff -J 



Corporation Returns/1967 



51 



oc o 

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en H 

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Cl, K 

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° ^5 



O ii o 
O -a O 



o -a c 



8§^ 



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r* C^ C C^ a \D mootocM-^y 

Stn-JC^CMrH vD»Dr^-j-iArHC 

-■ o^toto^ ^noNC^tomu 



?tM CM m (NJ Tl \0 
to XD >t CM (^ r-1 

^ \0 (M r-t m r-1 



\0 -O to CM -^ C- f 






<?• CM iTi ^^ «0 r 
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C^ to O^ O O^ rH t 
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CO c- »o to a- in to 

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tO-J-lA rHtOC--CMm 



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?OO^CMCn^tn sJfMC-roCDCO rHi-irnOrHt 

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;35; 



fCM-.f<A CMCMC^JsfiJTO*0 oo<n-^<n 

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3 P- O NT to 



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sto^o-^crcroto eolAc-lA^oc-AJ>A 

BCrtDi-ip-CMOj IAO-.IIAIAVDIAO 
OtD-OO-P-lA P-i-i(*iP- Otn 



r o o o CO tc o r 



cn 00 lA t^ >t p- c 



D>J\OlA-tO>A Op-P~.-tfniAU 

^toOp-ov^Aj o^rMcntocn^.- 

"Istt^lDC-'O^O tn>A,-(«AlAfMs 



^ CO O CM 
■< O sT cj^ 

4 CM -} r-> 



tcnst<nr^cM -itrnrncMO^p-to 
cno^OcMcn tMi-t>AO^oj--H 

M CM O O C i-H rH 



J■>JCDr^C^si■l-l CJ^CPD-COtOlA ^O^D^OCM^DlAU 
SOmOCMlAtn r-l"ArHr-l*ACn CMC^rHOcnCMO 
Jr-<tOt^vO.-ir- O^0^>A-«JtOr-l 040CM^O(MCO'J 



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lA •D t> fH P- to lA 



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a^^OiAC^C>0 <3>r-«^iAcnO TOOCMvOt^CMvO sfl 
lArH^D-^CMrH-^ CJ-vDiCC~-C-JO> OO^nrHP-CT'O ^- 



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to C O rH 
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25 



?P~iAf^TOO>A t-IC^O^OvO^ 0(nCM^DP^<J^c 
COiOcnTOiAcn ^DlAlA^Ot^lU~l \Dr--iOfnTO- 
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52 



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[ii a: 



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8§? 



8ls 



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CT't^i-HnCO'-^ O'^s((^'0<r» l^lf^J<^JC^J(»^lr\^0 N*%D<M\Or-*'00(M 

j(3»CTi^iOt-\^ ^cvOcvjmtvj iO(\j(nrv<*^tn^ >ftO>ncgcooc^-j^ 



^2''jt;'T'E?:4 ITi-^E^r-llAm ^f-lOC-*t^r-« <ri«Or-«(N( ^fMOv 

ico-rfOsjoort -stO-f^tnin^ CMr-vOu^f^-j-cM t^ r^ \o -«t 



^^JU:^«Olr^>nr-lr^l >l^rHOvOr-IQ^ 'l-|>r-|ir\<^a'(-l \OOn>AlA>st(-»in 

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CVjryxOtOi^tOC^ vOiD^f^mxD iTvr^tOCT-r-xO^J O-f^f^O^-JiOrvTO 



f-'0<N.-<a>f^ir\ r-i[--o^.Aj-jo t^H'^''^0'tO'-< nc^'^'-tr 
S-j^o-jptr-ifT) 00pHr-o^\oa3 r^ irt to o ^ t> ir~ «otocMCo 



tO<A>Or-QOvO-J' C^J0Ot^0O<3^rM OO'OVtO'Oi-ttO i-tOJrH b^\b 



^^^p^O*^O^-<0^ (nt0i~<0^i0rn O^f-lOOfniOO O^r^-stO' 

StTivD^tOi-t OJO\rH^OO> vDrH-.Jr-l-sttO'n >OtOrH5- 



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>rO^<*li-tf^vO--f rHinint^-Jf^ iHO»-j'»D\0r^OJ OJcHCOlAO^tOflr 



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-i-\OCOO>COvOCO P>.'Ot^>in-J t-'O-J'ntOr-lCO ■ijCOiTir^t>rJCT'r-« 

«SiT\OC-0>f>J<n ^\Ot>CNIC--r-l OnjCJrHt-HvD •£lC0OJ(NC--tf>C^ 

■-Jtn'nc^to^^no^ mnTicomcvj c^ajo-oototoin oji^vc^mfv o^m 

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C^'£)C--r-l\Dfn<n -^flJC-r-liOnj *00>^(nrHOJ >r\\D OJ 

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rHrHOJt^t^»OrH (Mr-10^i-|iri0 tOr^TOC^OOCOO voinco(*i-^\or>o 

r^a»0->l-[^rlO o^0c^(^a*»0 COtOnf-C>Jt--OJ f^CO-J-vOi-^ \OxO 

<^c:'*^■s^''^t^(^ \ot-'-'"^'>''-< cor-"o*ao-4^rH\D c--'n«co c^ 

<i-ooj^Njtncvj r\(0'n[--c~-<M (Njconcvjr-iiN -j'ln m 

nj <M cv 



mco^O^OC-t-vO r-(On)'nr\jQ lOr^njO-J-OiO c^->i-iHr\jnj -^to 
inOC^r^t-O^CO »Di-<Or-<f:yO r^in-J-0\iA>ACT' ^-COrHr-OJ ifiin 

onr-toE->tai -»rc-r-(mOco (M-^tn-^ro-stc^ o^c^cocom) -^n 



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corHO-minoNrH \DO-.firi c^c 

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f-Hr-cT'vDNOinvD rH-j-£--o\o\m oo(n'nc~-c-->fCT' vO-d'to^mr^cofv 

>C~-C^-J^>Jtt) f^(n»n\OC-00 rHrH*N-J-rHr-'n Cpri-^rOrHCT>rHfn 
i-H\O'nt~-r^\0xD COf-HO'fOtMC^ m\00fn*0^t^ OtDt~-\Oi-HO\Or- 



vO>CT>CNjC^C^.-l o-.jnj-.i 

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Corporation Returns/1967 



53 



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81^ 



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8§S 



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CT*ij»r-inrjr-iO \oc^o^o\r-i(M CT-TOtncor-ojo r-r-j^ir»r 

m^vO^OD-c^JTi ^O \D to r-t >r\ ■ —— - — — — .- 



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0-4<rit---4-otO l^lOr^O^->f'D vOtO-JcOOvM n~Ji-in 

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f'tDmr-l(-lir>r-l'HrH->fO^ C-^£)a■■H t-i CSi ^ -^ 

rH r-l rH i-< C^ O \0 



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HfMcnrHfMtO «)C^U>OOi-l OnOODvOOmS mf^C^ 



m >n (*\ 



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mCM ->IrH Oi CMvJ 00:*-rH 



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Corporation Returns/1967 



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55 



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288 
732 
182 
515 
793 
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56 



Corporation Returns/1967 



CO H 



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8 S 



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i§5 



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S§8 



8§g 



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3to ot^S-itoO lnNt■^•r^f^o^o -Ntto-j-incM 

JO rHnjf^Oeom rHTOinrHmnjr-l (T-COC^-vfrH 



IM<^tnt>\0<>CM i-lOr-l>IrH>t CMiH'DO^'nOO OnJCMCM 
tOCO-J^^O^O^HO^ OcnO^t^rHtO TO-J-sJtOCMtO vDOtncM 



^cM(^•^^t~c^l-^ ho 
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o n t^ \D o 



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2,651 

2,617 

1,267 

99 

12 

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33 



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Corporation Returns/1967 



57 



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to c^ ^ C-- 



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5,038 

3,261 

4,269 

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345 
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59 






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67,118 

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Corporation Returns/ 1967 



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Corporation Returns/ 1967 



61 



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t <^ \0 'C C:- ie\ -^ o^r-n-OC^oo tTi^-i\o>i^o- ..^qjvo^'oo-Jsf 

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Corporation Returns/ 1967 



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Corporation Returns/1967 






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Corporation Returns/1967 



67 



ACTIVE CORPORATION RETURNS 

Table 5.— ^aTMBER OF RETURNS, DIVIDENDS RECEIVED BY TYPE OF DIVIDEND, AND DEDUCTION FOR DIVIDENDS RECEIVED, BY INDUSTRIAL DIVISION 



Total active 
corporation returns 



Number of 

returns 



Amount 
CThouaancf 



Industrial division 



Agriculture , forestry , 
and fisheries 



Number of 
returns 



Amount 

(Thouamjd 



Mining 



Number of 

returns 



Amount 

(Thoummid 



Contract 

construction 



Number of 
returns 



( Thottamtd 
dollarm) 



Manufacturing 



Number of 

returns 



Amount 

(Thotiatnd 



(1) 



(2) 



(3) 



(S) 



IV) 



ilO) 



Total number of returns. 



Dividends received from domestic corporations subject to 
income tax, total^ 



Dividends subject to 85 percent deduction^ 

Dividends on certain public utility stock subject to 

60 .208 percent deduction 

Intragroup dividends qualifying for 100 percent deduction. 



Dividends received from foreign corporations , total^ . 



Dividends from income earned within the United States : 

Dividends subject to 85 percent deduction 

Dividends from wholly owned foreign subsidiaries subject 
to 100 percent deduction 

Other foreign dividends^ 

Constructive taxable income from related foreign corpora- 
tions , total 



Includable income of Controlled Foreign Corporations. 
Income resulting from foreign taxes deemed paid 



Other dividend income 

Statutory special deduction for dividends received. 



Domestic dividends received by regulated investment com- 
panies and real estate investment trusts for which no 
deduction was claijned 



Dividends from domestic corporations received by Small 
Business Corporations electing to be taxed through share- 
holders (Form 1120-3) 



96,706 
96,230 

1,'192 
642 

5,457 
469 

8 
4,987 



185 
902 



16,424 
83,116 



6,676 



4,419,734 
4,070,718 



13,240 
335,776 



2,180,687 



550 
2,178,815 



99,444 
1,027,284 



95,375 
2,804,310 



32,448 



2,426 
2,428 



(-) 
(*) 



{-) 



690 
1,364 



17,o07 
17,370 

(•) 
(•) 

1,680 
(*) 

1,d60 

{-) 

I*) 

934 
13,610 



1,0d7 
1,059 



{♦) 



(«) 



67,255 
65,714 

(♦) 
(«) 

73,674 
(-) 

73,374 

8,174 

(•) 
8,153 

181 

56,567 



123,180 



4,116 
4,114 



(•) 



(«) 



(♦) 
19 



364 
3,227 



28,184 
24,820 

(») 
(«) 

16,323 

(«) 

16,320 



(•) 
7,785 



349 
24,008 



197,023 



12,121 
12,055 



98 

127 



1,345 



C-) 
1,272 



137 

598 



537 
10,736 



1,211,208 
1,051,028 



104 
160,076 



1,787,749 



57,223 
863,978 



4,178 
1,052,560 



Industrial division— Continued 



Transportation, com- 
munication, electric 
gas, and sanitary 
services 



Number of 

returns 



Amount 
(Thouaand 
dollarm) 



Wholesale and 
retail trade 



Number of 
returns 



dallara) 



Finance, insurance, 
and real estate 



Number of 
returns 



Amount 
('Iho\iaat>d 
dollara) 



Number of 
returns 



( Thousand 
dollara) 



Nature of busijiess 
not allocable 



Number of 
returns 



Amount 
(Tboaamid 



(11) 



(12) 



(13) 



(15) 



(16) 



(17) 



(16) 



(19) 



Total number of returns . 



220,561 



Dividends received from domestic corporations subject to 
income tax, total^ 

Dividends subject to 85 percent deduction^ 

Dividends on certain public utility stock subject to 

60.208 percent deduction 

Intragroup dividends qualifying for 100 percent deduction. 



Dividends received from foreign corporations, total^ 



Dividends from income earned within the United States ; 

Dividends subject to 85 percent deduction 

Dividends from wholly owned foreign subsidiaries subject 

to 100 percent deduction 

Other foreign dividends^ 



3,470 
3,449 



(«) 



Constructive taxable income from related foreign corpora- 
tions , total 



Includable income of Controlled Foreign Corporations. 
Income resulting from foreign taxes deemed paid 



Other dividend income 

StatutoiY special deduction for dividends received. 



Domestic dividends received by regulated investment com- 
panies and real estate investment trusts for which no 
deduction was claimed 



30 

(') 
27 

252 

3,114 



201,886 
191,377 

125 
10,384 

25,538 

(«) 

25,538 



(*) 
9,726 



1,116 
172,694 



23,170 
23,075 



133 
118 



(-) 
(*) 



Dividends from domestic corporations received by Small 
Business Corporations electing to be taxed through share- 
holders (Form 1120-S} 



120 



112 



93 

(•) 
87 

2,112 

16,810 



2,71o 



185,035 
135,295 



96 
49,o44 



96,049 
(•) 



(•) 
97,792 



(*) 
87,500 



3,318 
159,745 



3,221 



41,322 
41,092 



1,096 
319 



2,780 
297 



(«) 
2,484 



20 
105 



11,658 
37,354 



623 



2,645,257 
2,529,317 



12,793 
103,147 



(-) 
144,980 



12,546 
35,902 



84,613 
1,271,631 



8,898 


62,553 


8,844 


55,048 


110 


94 


14 


7,411 


335 


30,814 


-) 


(•) 



15,706 



115 

115 



749 

749 



(♦) 



(•) 



(•) 



(♦) 



50 

(•) 
46 

715 

7,480 



741 



(«) 
14,061 



686 
52,660 



731 



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

^Includes dividends received by regulated investment companies and real estate investment trusts for which no deduction was claimed; and dividends received by Small Business 
Corporations electing to be taxed through shareholders which are shown separately below. 

^Includes a small amount of foreign dividends received by Small Business Corporations electing to be taxed through shareholders. 

NOTE; Detail may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



Corporation Returns/1967 



s&s 



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69 



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Corporation Returns/1967 

j3 lAOSMOW •J-'OAiaS'O o^( 
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3 * » .. * «(-) O O O O ■« « *0 
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Corporation Returns/1967 



71 













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72 



Corporation Returns/1967 



i : 

Ji 



a o^ 



o t-o~im>r\ r-tr-ao-Ni ^<^^r^^ aio*t*-Qf>i tovo^ooryo 

a^ oi-cTOtotn n-jOrH'-5 <\\pC3fncj* >o.-<?\ioo* Sc^c5«ct<i-< 

>r (^t^«o>ri>i l^JOc^^o•-' t^'5eoCT'\o -^r-i^to-" Omtocgovt> 

■^ ^^^^-i ^a^^ftat ^^^^«^ ^^^^^ ^■h««h«\^ 

in (vjmtMn^D '^rjf^ni^ ■-j-jcjn-«j a^ \o r-t rv .-t oi--<fMOOfn 

^ ry rH »-< r-i nj >n 



O OiAttt* •«Jf^«)r>i-f --"oO^-^ lAO^^D^0^y (no-*fnr-<cy c\ 
-J' (*^^-^oO iA«n(^i>ii-l oif>--4'Oio (^c^i-^ooto n-*t»toO^ 0^ 
ifv -*r3kr>~j.c cnojrgi-l--i (nr-t.-i,-4^ t^Or^-iD^ -^lArir-"^ oj 



TO rn 



TO <M >0 U-l O 

3 



idO-h if>Oa)>-H'-< t^fO^"* (n<M^>0<N (^TOc^J(^Jr^^O 
\D(^0 (>J>or\(\jiA QOC^c^iA OO^Olnt^ f^C0<^<NOt*- 
r-tOcM rJiftoi-jO OTO-4->f-j^ \ri r^ tr\ -yt r^ TO^r-JriruS 



f: ft 



lo OMi-<on M-<c>i(no t^>iojo»TO tQctiTOCMm toho^'Oo*'-" 

O .-4 H c^ (M fM m 



<o "Ac^mNtTO iTio^TO-j .-<>n(^[^r^ 

dC^^vOTO -Jr-imvOO Of^vfiArt 



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-rf O Osf(*l(T>-4 tNOO'DC^ mTOiO^>r\ O^t^'OO^fM •00\«Of^>'A 






TO <r\ >i 



f^ ff. O '^ 
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TO i^t r^ to \D CQ (Mspt^nJC*- ry r-i ny -^ <-i mr^rHtfiTOTO 
-4- ot\jirs<Ain (Tidim-^oj ovoTOfHt^ oor-iotom 



IS 



S3 



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\o f- MTOOiTirH OCrCT'>^o rHtn-4'Oir\ Of-mO(n ooi-^Ofvic 
yf\ S >fS«rio*o f^O'sf::*-^ o^t^^p■-<o t-oif\ja>«% mtncj^frilr 
r-i TO r-<S-4-TOTO tM-4'C^OiO -^'vDf^nlfM Ov-^-vOO'O* O^NtO^-lC^C 



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r^ o> o cy f 



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rvj C^AJOO'^ --jroiAiOOv [--t> 



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toco^OAj OsO"A->r->j 



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r^tn ro-f>ot^r-f 



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s 

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41 T< a a en 43 ; 

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"as 

III 




Corporation Returns/1967 



73 






^i 






n 







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fi &> « 






4) +5 I .. 



■Sis I : 



•lis 11 



4) 



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\o cM^eo-HLo ooOf-o CT«r:--vir-ii-> r-fNJCOf^c; r\]\p<-'oof^fy 
3 in-J(NjON xoc^-^intn mo^-'iO'-J' (MO^toiAO -^'riojoj>oo 



in so -^ C*- vD (? 



o r-i>tc^r-fin >o^o^0^■^ fjintn-vrm >t-<r~-'0»p mij'0\oo 
\n OfHr>j-4i> c^H-^cvit^ u-»0^>feo(> \pi-5^rgS -^■-fojvDg* 



III I 1 



^(^J \0(^"*C^-JO^ 



3 (^ ■-> to ■~t 

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^as 






a 3 



<H co^f^■^l-J■o in-*o^»n--l' coovojtnm >tojr^o^\p 40--tf-0iric^ 
lO rH^.J<Moj nrgr\j<N(Ni -^ff^t^f^n «o-*Ofn-^ "^SSJoJ^fK 



rtj ^r-(nr^(M CT-f^vDrHfvJ C0Nr^>-<O r-Or-int~- vo^Dto-omr^ 

\D fM^m-O'C^ c^r^^^io (>f^ofnto «)-^(^co^M c^mr-foin 
S J^ .-H nf^oj mfnnjt^f^ o^r--j>i -^r-i^or^to 



o>cM>ri(^co QooCT't^(n o*\p<riino cjv 

f-(m(Mr^t^ O "^ r-t f-t (y" ^OloO^C--00 ■NT' 

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tn --I o^mir^^-t^o -jr-i^O-* inir\c--rric~ rycpoOvO\0 ^•ooOnJO'O cr- ^ 

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to .2)CT»c^ino tor-if^mtn -^oco-o^o ^•p-lr-lc-d "-"Ovf^rooom m m 



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f^iOf^ \ocr-'0> mcmoo rjvo^ojc 



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Ocj^-^tn^ cMmoO-f -^<-iTO\OCr oOr-it-ic- C;N'*ocm-nIO^ 
C^CUO^0C f^V^CMn TO-JTO-^O -finTOOjS O:4'i-'i>'--i'0 
\0Oi^C^O n-^'rHOn fn£>--J''nsD ^0-^TOH■^I \0'^C^'-''-'O 



5 5 



o CT^c--in>tTO oc»cvj-J(^ o\tO\0'-*t^ inco^inin 
vo c^-^>ot^cM tor^ojHO a* !>• t\ ir\ r-i (nmcj^ryo 

l*? .-lr^r^f^ rHrJJ^^ r-t r-4 •-* r-i r-t kOC^OlCO^ 



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II 



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tnco^goo -.rmcNJCCM 
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RTOOO \Oi-^<MtM in 
^r-oo r-tonj^ o 



rcNJOtN-st ^ <T- to o^ •^ m-4'CT'o^o^ -j-coiocco -yfi-ixoeonigN 
-TOomcM u-iO'vC-^o (M-j-iniot^ cvC5r-^in S-cj^totocmo^ 
^c^r-(T«'J mmr^vDO* in^jmi^m oo<nc^JO^l~^ o-^o«0(M(J' 



r~ c^TOln^nc^ TO^ojtno nm>o«i 
TO TO\D«(?'-«i o^»nnnJl-l ^to-Bu 

f^ r3.-l.-(OJ r-l r-t r-A M r^ CM^r-lr 



rA lnp^f^c^c^ to^0TO^OTOTO 




o o -^ --I r-t r\ o TOC^rHQ\(n coeoor-o^ ^.-tTOtno* rMinm-^r^f- 

m yr\ -JrHO*c%jm m-j-r-iOO oto-^toO c^cm-jTO c--r*-P-00« 

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74 

ACTIVE CORPORATION RETURNS OTHER THAN FORM U20-S 



Corporation Returns/1967 



Table 8 —NUMBER OF RETURNS, SELECTED INCOME AND SPECIAL DEDUCTION ITEMS, INCOME TAX, CREDITS, PAYMENTS, AND UNUSED INVESTMENT CREDIT, 

BY TAX STATUS BEFORE CREDITS, BY ACCOUNTING PERIOD 



Accounting period ended 



Total number 
of active 

corporation 

returns 
other than 

Form 1120-S 



Returns with inoome ta:( before addition of tax from recomputing prior year investment credit 



Number of 
returns 



Net long- 
terra 
capital 
gain re- 
duced by 
net short- 
term 
capital 
loss 

doiiaraj 



Dividends received from 
domestic corporations 



Intragroup 
domestic 
dividends 

qualifying 
for 100 
percent 

deduction 

doJLatsi 



< nioussid 
dollars) 



Income subject to tax 



Net long- 
term 
capital 
gain 
taxed at 
25 percent 

(Thouaand 
dolla rs) 



Income 
taxed at 
normal 
tax and 
surtax 
rates 

(Jhouamtd 
dollars) 



(1) 



(2) 



(3) 



w 



(5) 



(6) 



(7) 



(8) 



(9) 



Total 

Annual returns, total,,,. 

December 1967 

Noncalendar year, total 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967, 

January 1963 

February 1968 

March 1968 

April 1968 

May 1968 

June 1968 

Part year returns, total, 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 

December 1967 

January 1968 

February 1968 

March 1968 

April 1968 

May 1968 

June 1963 



575,934 

700,087 

48,276 
49,370 
95,000 
55,972 
37,165 

41,507 
43,156 
89,691 
55,750 
54,585 
129,615 

57,591 

3,343 
3,157 
5,475 
4,522 
3,078 
15,081 

3,061 
2,564 
5,037 
2,955 
2,993 
6,325 



320,238 

402,677 

23,128 
27,640 
54,401 
33,854 
22,618 

25,343 
24,007 
51,042 
30,726 
29,635 
75,281 

25,812 

1,337 
1,374 
2,675 
2,104 
1,614 
6,600 

1,639 
1,279 
1,905 
1,053 
1,378 
2,856 



3,901,378 

3,805,890 

2,885,003 

920,887 

43,556 
49,398 

95,019 
74,577 
54,873 

59,873 
56,335 

151,115 
78,468 
50,554 

207,119 

95,488 

2,759 
1,295 
4,943 
6,502 
29,924 
11,340 

907 
610 

1,192 

27,294 

574 

8,148 



2,895,395 

2,803,699 

2,398,809 

404,890 

17,739 
24,069 
43,724 
40,340 
34,397 

65,524 
12,808 
44,521 
25,091 
19,722 
76,955 

91,696 

1,459 

1,851 

1,743 

334 

15,996 

59,348 

444 
148 

4,521 
970 
177 

4,705 



271,693 

269,446 

164,205 

105,241 

4,345 
1,797 
5,392 
2,789 

9,027 
40,728 

1,475 

5,242 
430 

3,370 
30,646 

2,247 

1,129 
440 
500 



38,000 
37,867 



56,590,019 

20,570,210 

1,214,317 
1,298,509 
2,672,543 
2,057,357 
1,354,222 

2,307,283 
1,237,513 
2,324,783 
1,328,163 
981,183 
3,794,337 

1,397,481 

62,894 
60,602 
182,534 
75,017 
183,138 
266,477 

59,099 
114,450 
109,808 
67,540 
76,211 
139,711 



3,525,366 

3,439,806 

2,701,838 

737,968 

31,936 
38,101 
72,622 
62,584 
47,666 

52,396 
45,007 

125,457 
57,113 
33,912 

171,174 

85,560 

2,060 
1,243 
4,629 
5,740 
29,408 
9,298 

763 
605 
727 
25,126 
462 
5,499 



71,274,816 

70,063,511 

50,963,117 

19,100,394 

1,144,967 
1,223,782 
2,501,971 
1,931,447 
1,245,769 

2,171,344 
1,166,573 
2,103,765 
1,225,897 
903,338 
3,480,541 

1,211,305 

56,524 
56,661 
174,420 
68,380 
140,633 
204,542 

56,991 
113,147 
95,642 
40,982 
74,062 
129,321 



Accounting period ended 



Returns with income tax before addition of lay. from recomputing prior 



ear investment credit— Continued 



( Thousand 
dollars) 



Tax before recomputing prior year 
investment credit 



(ThoostB^d 
dollars) 



Surcharge 



( Thousand 
dollars) 



Additional tax under 
controlled group 
provisions for — 



Reduction 
in surtax 
exemption 

under 
section 

1561 

(Thousand 
dollars) 



Multiple 

surtax 

exemptions 

under 

section 
1562 

(Thousand 
dollars) 



Tax from 
recom- 
puting 
prior year 
investment 
credit 



Foreign 

tax 
credit 



( Thousand 
dollars) 



Investment 
credit 



(Thous. 
doll a. 



Income tax after foreign tax 
and investnent credits 



tThcs. 
dollar 



Before recomputing 

prior year investment 

credit 



N'jmber of 
returns 



( Thousand 
dollars) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total 

Annual returns, total.,.. 

December 1967 

Noncalendar year, total 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 

Janiiary 1968 

February 1968 

March 1968 

April 1968 

May 1968 

June 1968 

Part year returns, total. 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 

December 1967 

January 1968 

February 1968 

I-torch 1968 

April 1968 

May 1968 

June 1968 



33,293,552 

32,742,185 

24,337,462 

8,404,723 

486,246 
527,173 
1,073,460 
855,161 
550,061 

988,098 
513,432 
921,933 
533,771 
333,658 
1,571,730 

551,367 

25,448 
24,963 
79,293 
29,118 
71,507 
89,616 

23,735 
52,454 
41,861 
24,333 
33,116 
55,923 



33,207,653 

32,661,201 

24,280,054 

8,381,147 

485,384 
525,298 
1,069,355 
852,867 
548,577 

986,710 
511,517 
918,338 
532,310 
381,782 
1,568,509 

546,452 

25,121 
24,483 
78,776 
29,005 
70,594 
83,653 

23,619 
51,898 
41,828 
23,822 
32,964 
55,684 



127,681 
127,570 

127,570 



7,379 
7,060 
19,193 
14,461 
13,123 
66,354 

111 



15,367 

14,410 

7,382 

7,027 

385 
598 
540 
691 
498 

712 
435 
322 
767 
590 
989 



38 

44 

38 

5 

354 

22 

59 

107 

144 

17 
119 



100,666 

96,512 

37,489 

59,023 

4,270 
2,865 
9,006 
4,956 
2,971 

6,003 
3,388 
6,933 
4,372 
3,315 
10,943 

4,154 

152 
159 
271 
403 
302 
893 

413 
265 
341 

129 
215 
612 



85,399 

30,984 

57,403 

23,576 

862 
1,375 
4,105 
2,294 
1,484 

1,338 
1,915 
3,095 
1,461 
1,876 
3,221 

4,915 

327 
475 
517 
113 
9U 
963 

116 
556 
33 

511 
152 
239 



3,160,294 

3,144,838 

2,907,575 

237,313 

13,916 
16,109 
31,347 
49,736 
12,990 

7,668 
9,119 
24,151 
17,951 
2,224 
52,102 

15,406 

3,084 
55 
1,405 
836 
1,774 
5,726 

253 
33 
245 
139 
1,344 
512 



2,075,041 

2,043,100 

1,588,941 

454,159 

27,223 
25,656 
65,017 
44,147 
27,643 

38,477 
27,224 
58,223 
31,545 
18,638 
90,361 

31,941 

989 
933 
7,498 
1,240 
3,612 
4,994 

1,463 
3,391 
2,406 
968 
989 
3,458 



28,058,217 

27,554,197 

19,840,946 

7,713,251 

445,102 
485,408 
977,096 
761,278 
509,428 

941,953 
477,089 
839,559 
434,275 
362,796 
1,429,267 

504,020 

21,375 
23,975 
70,390 
27,042 
66,121 
78,896 

22,019 
49,030 
39,210 
23,226 
30,783 
51,953 



701,043 

677,453 

301,786 

375,672 

26,462 
26,197 
51,070 
31,766 
21,407 

23,862 
21,903 
47,171 
28,847 
26,981 
70,007 

23,584 

1,183 
1,335 
2,346 
1,961 
1,561 
6,137 

1,553 
1,152 
1,660 
966 
1,271 
2,460 



27,972,318 

27,473,213 

19,783,538 

7,689,675 

444,240 
483,533 
972,991 
758,984 
507,944 

940,565 
475,174 
836,464 
432,814 
360,920 
1,426,046 

499,105 

21,043 
23,500 
69,373 
26,929 
65,208 
77,933 

21,903 
48,474 
39,177 
22,715 
30,631 
51,714 



See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



Corporation Returns/1967 



75 



ACTFVE CORPORATION RETURNS OTHER THAN FORM 1120-S 



Table 8.— NUMBER OF RETURNS, SELECTED INCOME AND SPECIAL DEDUCTION ITEMS, INCOME TAX, CREDITS, PAYMENTS, 

BY TAX STATUS BEFORE CREDITS, BY ACCOUNTING PERIOD— Continued 



AND UNUSED INVESTMENT CREDIT, 



Accounting period ended 



Returns with incone tax before addition of tax from 
recoii?5uting prior year investment credit— <;ontinued 



Credit for 
U- S- tax 

paid on 
nonhighvay 

gas and 

lubricating 

oil 



Estimated 

tax 
payinents 



dollars) 



Payments 

uith 
request 

for 

extension 

of filing 

time 



dollars) 



Investment 

credit 
carryover 



Unused 

investment 

credit 



Returns without income tax before addition of tax 
from recomputing! prior year investnent credit 



Number of 
returns 



Net long- 
term 
capital 
gain re- 
duced by 
net short- 
term 
capital 
loss 

f Thousand 
dollars) 



Dividends received frcci 
domestic corporations 



( Thousmd 
iktiars} 



Intragroiq) 

doinestic 

dividends 

qualifying 

for 100 

percent 

deduction 

(Thousand 
dollars) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



Total 

Annual returns, total 

December 1967 

Noncalendar year, total. 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 

January 1968 

February 1968 

March 1968 

April 1968 

Hay 1968 

June 1968 

Part year returns, total. . 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 

December 196" 

January 1968 

February 1968 

March 1968 

April 1968 

May 1968 

June 1968 



28,244 
16,738 

11,506 

1,051 

476 

4,294 

1,592 

439 

138 
945 
670 
492 
354 
905 



16,184,210 

13,068,190 

3,116,020 

163,207 
186,413 
359,599 
310,383 
205,375 

478,995 
195,566 
326,336 
177,236 
106,397 
606,513 

279,398 
10,069 
12,090 
47,126 
9,908 
62,995 
34,970 

8,166 
34,580 
4,916 
8,849 
19,928 
25,801 



5,618,304 

4,160,463 

1,457,841 

100,355 
92,429 
195,228 
175,820 
92,073 

235,942 
89,098 

127,673 
78,996 
52,239 

217,938 

113,273 

4,947 
5,018 

10,545 
6,875 
8,088 

19,451 

5,591 
6,706 

18,593 
7,094 
8,355 

12,010 



752,423 



600,636 

145,657 

16,845 

5,805 

23,646 

10,931 

6,565 

3,568 
8,479 

19,883 
8,810 
5,560 

30,565 

6,130 

418 
235 
844 
463 
543 
1,552 

181 

10 

721 

432 

259 
372 



722,862 

147,552 

22,281 

5,684 

23,248 

10,823 

6,854 

5,768 



15,416 
7,257 
5,397 

36,944 

8,784 

356 
210 

1,571 
476 
807 

1,882 

224 

1,364 
229 
349 
816 



584,885 
553,106 



297,410 

20,148 
21,730 
40,598 
22,118 
14,547 

16,164 
19,149 
38,648 
25,024 
24,950 
54,334 

31,779 
2,006 
1,733 
2,800 
2,413 
1,464 
8,481 

1,423 
1,285 
3,133 
1,902 
1,515 
3,469 



3,401,939 

3,355,955 
1,964,295 
1,392,660 

19,807 

80,094 

143,484 

416,594 

326,997 

20,634 

15,119 

71,922 

101, M5 

108,663 

88,281 

44,984 

542 

828 

325 

9,817 

1,580 

15,071 

575 
236 

833 
471 

2,391 
12,215 



1,516,788 

1,504,743 

959,437 

545,306 

7,385 
27,090 
91,772 
175,444 
125,065 

20,169 
3,479 
13,566 
41,334 
14,751 
22,701 

12,045 
800 
639 
167 

1,941 
101 

2,935 

63 

7 

1,862 

187 

125 
3,218 



54,083 

64,078 

61,541 

2,537 

132 
373 
255 
555 
161 



33<. 
41 
14 

670 



Accounting period ended 



Returns without inconK tax before addition of tax from recoii5)uting prior year investment credit— Continued 



Returns with net income 



( Thousand 
dollars) 



Statutory special deductions 



(Thousand 
dollars) 



Net 
operating 

loss 
carryover 

( Thousand 
dollars) 



Dividends 

received 

deduction 



Net income 

of regulated 

investment 

companies 

and real 

estate 

investment 

tr'ists 

(Thousand 

dollars) 



(Thous^d 
dollars) 



Tax from 

reconiputing 

prior year 

investment 

credit 



Credit for 

U- S. tax 

paid on 

nonhighway 

gas and 

lubricating 

oil 



Estimated 

tax 
paynents 



(Thousand 
dollars) 



Payirents 
with re- 
quest for 
extension 

of filing 
time 



(Thousand 
dollars) 



Investnent 

credit 
carryover 



( Thousand 
dollars) 



, Unused 

investment 

credit 



(Thousand 
dollars) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(35) 



(37) 



(38) 



(39) 



(40) 



(41) 



Total 

Annual returns, total.... 

December 1967 

Noncalendar year, total, 

July 1967 

August 1957 

September 1967 

October 1967 

November 1967 

January 1968 

February 1958 

March 1968 

April 1958 

Hay 1968 

June 1968 

Part year returns, total. 

July 1967 

August 1967 

September 1967 

October 1967 

November 1957 

December 1957 

January 1968 

February 1968 

March 1968 

April 1968 

Hay 1968 

June 1963 



5,610,579 



3,081,311 

2,460,720 

70,636 
152,261 
328,542 
633,332 
507,160 

95,349 
39,813 
125,778 
188,078 
152,941 
164,780 

68,546 

3,163 
1,734 
2,14? 

11,857 
4,370 

19,709 

6,360 
390 
2,627 
1,648 
4,837 
9,711 



1,001,505 

785,569 

59,213 
72,241 
91,974 
71,025 
36,975 

69,150 
40,644 
37,473 
72,049 
5^., 149 
130,676 

50,346 

3,154 
1,765 
2,142 
5,006 
1,575 
10,579 

5,374 
390 
3,133 
1,672 
4,837 
9,708 



715,789 
734,209 
55,634 
59,327 
84,945 
51,465 
33,864 

62,106 
38,267 
84,527 
70,388 
48,849 
124,737 

45,771 

2,530 
1,318 
2,141 
4,940 
1,549 
10,321 

6,352 
390 
1,698 
1,519 
4,748 
3,265 



335,772 

284,412 

51,350 

3,579 
2,914 
7,029 
9,560 
3,111 

7,044 
2,377 
2,845 
1,661 
5,300 
5,939 

4,575 

634 

448 

1 

66 

26 

258 



1,435 

153 



1,443 



3,860,301 
3,841,489 
2,155,671 
1,685,818 

11,723 

80,316 

238,616 

563,958 

470,720 

29,189 

39,815 

116,330 

99,803 

35,348 



6,854 
2,797 
9,161 



7,801,747 
7,335,898 
3,712,783 
3,524,115 

349,468 
230,293 
535,874 
249,789 
210,230 

207,893 
191,450 
524,387 
244,631 
255,575 
624,514 

464,849 

19,269 
12,059 
35,309 
46,224 
12, 2U 
81,314 

12,575 
25,635 
47,505 
99,104 
25,693 
47,949 



7,249 



3,255 

3,316 

109 
117 
583 
597 
312 

231 
139 
231 
68 
257 
672 



30 

13 

371 



158 
16 
19 
21 



2,909 


49,013 


1,491 


14,742 


85 


2,346 


184 


1,514 


155 


1,785 


121 


1,653 


92 


1,864 


80 


665 


89 


429 


178 


1,071 


S3 


1,150 


75 


710 


349 


1,555 


76 


1,975 


_ 


302 


7 


12 



22 
90O 
38 

70 
325 



10,437 

7,404 

3,033 

220 
33 
322 
140 
166 

502 
139 
379 
335 
133 
564 

851 
77 

29 

300 

3 

146 

27 

13 
17 
161 
33 
45 



662,746 
607,424 
412,859 
194,565 

16,109 
10,208 
25,091 
11,952 
8,278 

15,465 
9,668 
16,538 
15,956 
12,440 
52,760 

55,322 

1,996 
792 

1,213 
283 
286 

1,209 

34,011 
1,949 
8,316 
641 
2,287 
2,339 



621,392 
289,872 
27,144 
16,312 
38,014 
17,603 
14,650 

21,131 
14,941 
28,269 
21,597 
18,680 
71,031 

58,927 

2,377 
1,096 
2,683 
618 
490 
3,947 

35,208 
2,961 
9,983 
2,865 
2,722 
3,977 



Note: Detail may not add to totals because of rounding. See text for explanatory statements and for "Description of the San^jle and Limitations of the Data 



76 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 



Corporation Returns/ 1967 



Table 9.— NUMBER OF RETURNS, NET INCOME, INCOME SUBJECT TO TAX, INCOME TAX, CREDITS, PAYMENTS, TAX DUE OR OVERPAYMENT, 
INVESTMENT CREDIT. BY SIZE OF INCOME TAX LESS FOREIGN TAX AND INVESTMENT CREDITS 



AND UNUSED 



Size of Income tax before addition of tax 
from recomputing prior year investment 
credit but after surcharge and after 
Toreign tax and investment credits 



Number of 

returns 

other than 

Form 

1120-^ 



Net 
Income or 
deficit 



Income subject to tax 



Net 

long-term 

capital 

gain taxed 

at 25 

percent 



C Thougand 
dollar,) 



Income 

taxed at 

normal tax 

and surtax 

rates 



r Thousand 
dollar*) 



(Thou land 
ebllara) 



Tax before recomputing prior year 
investment credit 



Surcharge 



f Thouaarid 
dollar,) 



Additional tax under 

controlled group 

provisions for- 



Reduction 
in surtax 
exemption 

under 
section 

1561 

( Thouaand 



Multiple 

s uptake 
exemptions 

under 

section 

1562 



Tax from 
recomputing 
prior year 
Investment 
credl t 



Foreign tax credit 



Number of 
returns 



HETUHNS WITH AND WITHOBT ESTIMATED 
TAX PAYMENTS 

Total 

Returns with net income, total 

With Income tax before credits^ 

With inccme tax after credits, total.. 

Under $6,000 

$6,000 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 $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 or more 

Without income tax after credits 

Without income tax before credits^ 

Returns without net income 

RETimUS WITH ESTIMATED TAX PAIMENTS 
Total 

Returns with net income, total 

With income tax before credits^ 

With income tax after credits, total. 

Under $6, 000 

$6,000 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 $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 or more 

Without income tax after credits 

Without income tax before credits^ 

Returns without net income 

BETUBNS WITHOUT ESTIMATED TAX PAmENTS 
Total 

Returns with net inccme, total 

With income tax before credits^ 

With income tax after credits, total. 

Under $6,000 

$6,000 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 $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 or more 

Without income tax after credits 

Without Income tax before credits^ 

Returns without net income 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



1,333,576 

858,868 

748,696 

701,022 

536,720 
«6,726 
26,671 
16,138 
11,327 

26,557 
10,784 

5,875 
11,311 

4,192 

2,U0 

2,238 

301 

27 

15 

47,674 

110,195 

474,708 



25,000 

23,832 
23,697 

23,417 

3,729 
704 
437 
291 
239 

745 

847 

1,263 

7,020 

3,678 

1,959 

2,161 

301 

27 

15 

277 
138 

1,168 



,308,611 

835,058 

725,002 

677,605 

532,990 
46,022 
26,234 
15,847 
11,088 

25,812 

9,937 

4,612 

4,291 

5U 

181 
77 



47,396 
110,056 



76,328,542 

84,168,239 

78,557,710 

77,632,030 

4,380,172 

1,381,946 

1,102,728 

862,888 

727,409 

2,503,057 
1,716,767 
1,256,006 
4,300,031 
4,300,430 

3,715,683 
16,977,253 
16,189,730 

4,721,081 
13,496,799 

925,680 

5,610,579 

-7,339,747 



61,621,175 

61,976,390 

61,915,339 

61,530,729 

43,207 
23,039 
20, 170 
13,330 

17,018 

120,632 

209,523 

279,133 

2,815,504 

3,832,978 

3,347,462 
16,396,073 
16,189,730 

4,721,081 
13,496,799 

384,610 

61,551 

-355,715 



22,191,399 

16,642,371 

16,101,301 

4,336,965 

1,358,907 

1,032,558 

844,558 

710,391 

2,332,375 
1,507,244 

976,873 
1,484,527 

467,502 

368,221 

581,180 



541,070 
5,549,028 



3,525,366 
3,525,363 
3,525,363 
3,489,921 

16,776 
44,019 
57,378 
46,839 
50,783 

140,888 
142,345 
72,335 
234,442 
204,557 

278,493 

1,316,624 

677,632 

79,166 

126,544 

35,442 



2,624,825 
2,601,307 

596 
3,332 

338 
1,691 

732 

9,209 

56,472 

12,876 

112,204 

154,270 

193,153 

1,163,542 

677,682 

79,166 

126,544 

23,013 



900,541 
900,538 
900,538 
888, 114 

16,180 
40,687 
57,540 
45,148 
50,051 

131,679 
86,373 
59,509 

122,238 
50,287 

80,340 
148,082 



12,424 



473,554 -7,484,032 



71,274,816 

71,273,241 

71,273,241 

70,697,363 

3,975,092 
1,232,036 

994,129 
772,582 
652,403 

2,270,382 
1,497,115 
1,131,028 
3,843,485 
3,933,481 

3,259,495 
14,627,845 
14,955,550 

4,546,458 
12,956,277 

575,878 



1,575 



56,779,643 

56,778,934 

56,778,934 

56,516,269 

38,759 
17,721 
19,317 
14,995 
14,848 

96,796 

139,840 

255,647 

2,564,822 

3,568,131 

3,021,016 
14,306,092 
14,955,550 

4,546,453 
12,956,277 

262,665 



14,495,173 
14,494,307 
14,494,307 
14,181,094 

3,936,333 

1,264,315 
974,812 
757,587 
637,560 

2,173,586 
1,357,275 

875,381 
1,273,663 

365,350 

238,479 
321,753 



313,213 



866 



33,292,919 

33,062,034 

909,300 
363,131 
341,968 
291,972 
263,630 

931,725 

700,411 

532,822 

1,860,119 

1,930,384 

1,639,708 
7,386,045 
7,379,231 
2,209,932 
6,271,656 

230,885 

804 

7,078 



27,944,336 

27,942,762 

27,942,735 

27,811,527 

10,816 
6,322 
7,059 
6,295 
6,179 

45,377 

77,320 

119,897 

1,231,322 

1,742,730 

1,504,177 
7,193,164 
7,379,231 
2,209,932 
6.271,656 

131,208 

27 

1,574 



5,356,465 

5,350,961 

5,350,184 

5,250,507 

898,484 

356,809 

334,909 

285,677 

257,451 

936,348 
623,091 
412,925 
628,797 

187,604 

135,531 
192,831 



99,677 

777 



33,207,653 

33,207,020 

33,207,020 

32,977,017 

900,492 
361,332 
339,960 
290,931 
262,851 

979,361 

698,423 

531,357 

1,355,230 

1,927,257 

1,634,435 
7,371,074 
7,359,373 
2,205,650 
6,258,736 

230,003 



27,379,480 

27,379,430 

27,748,306 

10,588 
6,103 
7,043 
6,250 
6,149 

45,016 

77,103 

119,468 

1,228,505 

1,740,505 

1,499,425 
7,178,392 
7,359,373 
2,205,650 
6,258,736 

131,174 



5,327,852 

5,327,540 
5,327,540 
5,228,711 

889,904 
355,229 
332,917 
284,681 
256,702 

934,345 
621,325 
412,389 
626,725 
186,752 

135,060 
192,682 



127,631 

127,631 

127,631 

127,514 

306 

187 

2,119 

2,792 

2,797 

9,296 
6,907 
5,121 
16,681 
11,816 

12,268 
32,095 
13,223 
3,730 
3,176 

167 



83,317 
83,317 



16 
23 
109 

314 

467 

848 

9,340 

10,241 

10,812 
30,461 
13,223 
3,730 
8,176 
39 



39,364 

39,236 

295 

130 

2,103 

2,769 

2,638 

8,982 
6,440 
4,273 
6,841 
1,575 

1,456 
1,634 



15,367 

15,367 

15,367 

15,038 

2,634 
1,305 
1,723 
1,000 
664 

2,289 
653 
568 

1,580 



604 

702 

52 



5,197 
5,197 



291 
156 
255 
304 
150 

300 
364 
229 
1,164 
714 

535 

676 

52 



10,171 

10,171 

10,171 

9,891 

2,343 

1,650 

1,467 

696 

514 

1,989 

239 

338 

416 

94 

69 
26 



100,666 

100,664 

100,664 

99,473 

23,241 
22,152 
12,192 
6,670 
4,767 

11,799 
5,316 
2,800 
5,749 
2,295 

1,121 

1,243 

120 

5 

3 

1,191 



10,402 

10,402 

10,352 

361 
347 
212 
125 
122 

275 

411 

585 

3,565 

1,960 

1,037 

1,224 

120 

5 

3 

50 



90,263 

90,262 

90,262 

39,121 

22,881 
21,805 
11,980 
6,545 
4,645 

11,524 
4,905 
2,215 
2,184 
335 

34 
20 



1,141 



312 



85,017 

8,808 
1,799 
2,008 
1,041 
779 

2,364 
1,983 
965 
4,839 
3,127 

5,223 

14,971 
19,858 
4,282 
12,920 

382 

804 

6,445 



64,535 

63,282 

63,255 

63,221 

228 

219 

16 

45 

30 

361 

217 

429 

2,817 

2,275 

4,752 
14,772 
19,853 

4,282 
12,920 



27 
1,253 



23,613 

23,421 
22,644 

21,796 

3,580 

1,580 

1,992 

996 

749 

2,003 
1,766 

536 
2,072 

852 

471 

199 



843 
777 

5,192 



6,142 
6,142 
5,632 

1,214 
211 
263 
169 
66 
441 
243 
202 
625 
512 

465 

961 

213 

21 

14 



2,341 

2,841 

2,841 

2,801 

105 

20 



(•) 

38 

51 

69 

425 

462 

433 

932 

218 

21 

14 



3,301 

3,300 

3,300 

2,831 

1,109 

207 

249 

165 

57 

403 
198 
133 
200 
49 

32 

30 



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



Corporation Returns/1967 



ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 



Table 9.— NUMBER OF RETURNS, NET INCOME, INCOME SUBJECT TO TAX, INCOME TAX, CREDITS, PAYMENTS, TAX DUE OR OVERPAYMENT, AND UNUSED 
INVESTMENT CREDIT, BY SIZE OF INCOME TAX LESS FOREIGN TAX AND INVESTMENT CREDITS— Continued 



77 



Size of income tax before addition of tax 
from recomputing prior year investment 
credit but after surcharge and after 
foreign tax and investment credits 



Investment credit 



Number of 
returns 



( Thou aand 
(tollars) 



Income tax before recomputing prior 
year investment credit 



After foreign tax 
credit 



Number of 
returns 



Amount 
(Thousand 
dollar*) 



After 
foreign 
tax and 
investment 
credits 
(ThouM^d 



blla 



Total 
income tax 

after 
foreign 
tajc and 
investment 
credits 

( Thousmid 
dollars) 



Credit for 
U.S. tax 

paid on 
nonhighway 

gas and 
lubricating 
oil 

(Thousand 
dollars) 



Estimated 

tax 
payments 

(Thousmid 
dollars) 



Payments 

with 

request 

for 

extension 

of filing 

time 

( Thousand 
dollars) 



Tax due 
at time 

of 
filing 

(Thouiard 
dollars) 



Tax over- 
payment 



(Thou%m}d 
dollar*) 



Unused 

investment 

credit 

( Thousand 
dollars) 



(13) 



RETURNS WITH AND WITHOUT ESTIMATED 
TAX PAlttENTS 



Returns with net income, total.... 
With income tax before credits^. 



(K) 



(15) 



(16) 



(17) 



(IS) 



(19) 



(20) 



(21) 



(22) 



With Income tax after credits, total. 



Under $6,000 

$6,000 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 $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1 000,000 

$1,000,000 under $10,000,000... 
$10,000,000 under $50,000,000.. 
$50,000,000 under $100,000,000. 
$100,000,000 or more 



Without income tax after credits. 
Without income tax before credits^. 



Returns without net income. 



RETURNS WITH ESTBIATED TAX PAMENTS 
Total 

Returns with net income, total 

With income tax before credits^ 



With income tax after credits, total. 

Under $6,000 

$6,000 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 $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $10,000,000... 
$10,000,000 under $50,000,000.. 
$50,000,000 under $100,000,000. 
$100,000,000 or more 



Without income tax after credits. 
Without income tax before credits^. 

Returns without net income 



KETUTOS WITHOUT ESTIMATED TAX PAYMENTS 
Total 



Returns with net income, total... 
With income tax before credits^ 



With income tax after credits, total. 



Under $6,000 

$6,000 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 $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $10,000,000... 
$10,000,000 under $50,000,000.. 
$50,000,000 under $100,000,000. 
$100,000,000 or more 



Without income tax after credits. 
Without income tax before credits^. 



395,625 

395,601 

395,601 

348,330 

225,802 

28,773 

18,604 

11,681 

8,556 

21,509 
9,360 
5,239 

10,264 
3,958 

2,049 
2,193 

301 
27 
15 

47,271 



19,937 

19,934 
19,934 
19,659 

1,635 

364 

270 

175 

229 

674 

769 

1,176 

6,520 

3,491 

1,893 

2,119 

301 

27 

15 

275 



375,688 

375,667 

375,667 

328,671 

224,167 

28,409 

18,334 

11,506 

8,327 

20,335 

8,591 

4,063 

3,743 

466 

156 
74 



46,996 



2,075,041 

2,074,864 

2,074,864 

2,024,810 

97,092 
20,349 
22,752 

16,489 
13,284 

43,905 
28,760 
22,172 
81,050 
67,052 

83,210 
526,384 
610,295 
145,228 
246,788 

50,054 



1,7U,039 
1,713,039 
1,712,410 

1,435 

871 

976 

928 

986 

4,875 

5,492 

8,345 

55,145 

57,081 

75,168 
498,797 
610,295 
145,228 
246,788 

629 



361,910 

361,825 
361,825 
312,400 
95,657 
19,478 
21,776 
15,561 
12,298 

39,030 
23,268 
13,827 
25,905 
9,971 

8,042 
27,587 



748,289 



700,984 

536,682 
46,726 
26,671 
16,138 
11,327 

26,557 
10,784 

5,875 
11,311 

4,192 

2,140 

2,238 

301 

27 

15 

47,274 



23,675 

23,675 

23,400 

3,713 
704 
437 
291 
239 

745 

847 

1,263 

7,020 

3,678 

1,959 

2,161 

301 

27 

15 

275 



724,583 

724,583 

677,584 

532,969 
46,022 
26,234 
15,847 
11,088 

25,812 
9,937 
4,612 

4,291 
514 

181 
77 



30,046,726 
30,046,726 



895,790 
356,036 
337,804 
288,894 
260,689 

962,759 

676,494 

526,566 

1,815,642 

1,506,551 

1,578,227 
6,702,298 
6,632,494 
1,894,789 
5,561,639 

50,054 



24,823,191 

24,823,191 

24,822,562 

8,707 
6,103 
6,080 
6,016 
6,037 

32,041 

58,284 

118,239 

1,196,685 

1,324,618 

1,446,067 
6,524,763 
6,632,494 
1,894,789 
5,561,639 

629 



5,223,847 



5,223,535 



5,174,110 

887,083 
349,933 
331,724 
282,878 
254,652 

930,718 
618,210 
408,327 
618,957 
181,933 

132,160 

177,535 



27,972,318 
27,971,862 



798,698 
335,687 
315,052 
272,405 
247,405 

918,854 

647,734 

504,394 

1,734,592 

1,439,499 

1,495,017 
6,175,914 
6,022,199 
1,749,561 
5,314,851 



23, 110, 152 

23,110,152 

23,110,152 

7,272 
5,232 
5,104 
5,088 
5,051 

27,166 

52,792 

109,894 

1,141,540 

1,267,537 

1,370,899 
6,025,966 
6,022,199 
1,749,561 
5,314,851 



4,861,710 

4,861,710 

4,861,710 

791,426 
330,455 
309,948 
267,317 
242,354 

891,688 
594,942 
394,500 
593,052 
171,962 

124,118 
149,948 



28,058,565 

28,057,761 

28,056,879 

807,506 
337,486 
317,060 
273,446 
248,184 

921,218 

649,717 

505,359 

1,739,481 

1,442,626 

1,500,240 
6,190,885 
6,042,057 
1,753,843 
5,327,771 



23,174,916 

23,173,434 
23,173,407 



7,500 
5,451 
5,120 
5,133 
5,081 

27,527 

53,009 

110,323 

1,144,357 

1,269,812 

1,375,651 
6,040,738 
6,042,057 
1,753,843 
5,327,771 

34 



1,482 



4,385,131 

4,884,354 

4,883,506 

800,006 
332,035 
311,940 
268,313 
243,103 

893,691 
596,708 
395,036 
595,124 
172,314 

124,589 

150,147 



848 
777 



27,791 

2,473 
360 

433 
150 
516 

753 
1,604 
1,814 
2,612 
1,265 

1,504 
7,341 
4,952 
859 
1,155 

751 

805 



17,724 

16,717 
16,660 
16,580 

37 
7 

12 
3 
5 

104 
41 
103 
834 

983 

1,144 

6,341 

4,952 

859 

1,155 

80 



1,007 



15,294 

12,630 

11,882 

11,211 

2,436 
353 

421 
147 
511 

649 
1,563 

1,711 

1,778 

282 

360 
1,000 



671 
748 



16,529,X3 

16,467,846 
16,463,163 

16,454,537 

11,040 
4,732 
6,767 
5,168 
5,223 

23,688 

32,714 

46,287 

521,511 

741,102 

968,931 
4,527,904 
4,540,668 
1,330,111 
3,688,691 

8,626 

4,683 



16,529,343 

16,467,846 

16,463,163 

16,454,537 

11,040 
4,732 
6,767 
5,168 
5,223 

23,688 
32,714 
46,287 
521,511 
741,102 

968,931 
4,527,904 
4,540,668 
1,330,111 
3,688,691 

8,626 

4,683 



5,742,865 

5,735,033 

5,731,412 
5,724,178 

68,698 

41,992 
41,531 
32,209 
31,979 

135,046 
107,770 
80,432 
283,536 
246,895 

236,117 

1,153,609 

1,359,035 

368,762 

1,536,567 

7,234 

3,621 



7,832 



4,823,366 

822,655 

4,822,522 

4,822,346 

945 

1,216 

491 

921 

1,225 

4,185 

7,028 

14,482 

132,513 

169,207 

172,893 
1,052,876 
1,359,035 

368,762 
1,536,567 

176 

133 



Returns without net income. 



908,890 
901,832 
67,753 
40,776 
41,040 
31,288 
30,754 

130,861 
100,742 

65,950 
151,023 

77,688 

63,224 

100,733 



7,053 
3,488 

6,621 



6,508,420 
6,504,159 



6,503,569 



727,393 
295,948 
273,117 
237,405 
213,331 

771,209 
515,756 
382,369 
973,812 
501,315 

354,287 
732,524 
283,186 
68,495 
122,698 
724 
590 

4,261 



2,513,631 

2,518,515 

2,518,515 

2,513,499 

2,204 
2,021 
1,562 
1,174 
2,012 

9,110 

20,865 

55,990 

528,184 

402,852 

290,859 
727,287 
283,186 
63,495 
122,693 

16 



3,985,644 

3,985,054 

3,984,346 

725,189 
293,927 
271,555 
236,231 

211,319 

762,099 
494,891 
326,379 
445,628 
98,463 

63,428 
55,237 



708 
590 

4,145 



724,755 

653,426 

644,613 

628,921 

12,561 
-4,950 
5,452 
2,907 
3,907 

12,838 
10,251 
7,499 
44,109 
49,435 

58,913 

244,733 

135,375 

14,382 

21,559 

15,692 

8,313 



669,372 

607,030 
602,134 
593,533 

6,630 
2,456 
3,629 
2,122 
3,365 

9,499 
7,672 
6,672 
39,634 
45,459 

57,482 

237,597 

135,375 

14,332 

21,559 

8,651 

4,346 

62,342 



42,429 

35,388 

5,931 

2,494 

1,323 

735 

542 

3,339 
2,579 
327 
4,475 
3,976 

1,431 
7,136 



7,041 
3,967 

8,987 



(24) 



1,859,389 

1,125,568 
873,966 
708,988 
36,713 
4,370 
4,073 
4,469 
2,317 

8,244 
12,499 

5,326 
40,073 
23,832 

29,692 
371,804 
164,741 

830 
169,978 
246,602 

733,821 



756,007 

645,956 

625,162 

574,369 

1,433 

1,003 

694 

1,151 
1,149 

3,574 

3,382 

2,632 

24,365 

21,129 

24,968 
323,313 

164,741 

830 
50,793 

20,794 

110,051 



1,103,382 

479,612 
253,804 
134,619 

35,235 
3,367 
3,379 
3,318 
1,168 

4,670 
9,117 
2,694 
15,708 
2,703 

4,724 
48,486 



119,185 
225,808 

623,770 



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

^Excludes returns with only income tax from recomputing prior year investment credit. 

^Includes returns with only income tax from recomputing prior year investment credit. 

^Less than $500 per return. 

NOTE: Detail may not add to totals because of rounding. See text for explanatory statements and for "Eescription of the Sample and Limitations of the Data." 



78 



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80 



Corporation Returns/1967 



ACTIVE CORPORATION RETURNS WITH ESTIMATED TAX PAYMENTS 



Table 11.— NUMBER OF RETURNS. NET INCOME, INCOME SUBJECT TO TAX, INCOME TAX, CREDITS, PAYMENTS, AND TAX DUE OR OVERPAYMENT, BY ACCOUNTING PERIOD 



Accounting period ended 



Returns with income tax before addition of tax from recomputing prior year investment credit 



Number 
of 

returns 



Net 
income 



( Thousand 
doltmrm) 






Income 
subject 

to tax 



(Jhouaand 
dolUra) 



Tax before recomputing 

prior year investment 

credit 



Total 
(ThouMand 



Surcharge 

( Thouiand 
doltart) 



Tax from 
recomput- 
ing prior 
year in- 
vestment 

credit 
(Thaattrtd 

doHari) 



Foreign 

tax 

credit 



(Thoutand 
doIUri) 



Invest- 
ment 
credit 



( Thou tend 
dollfi 



Income tax after 
foreign tax and 
investment credits 



f TTiouawid 
dotiarm) 



Before tax 
from re- 
computing 
prior year 
investment 
credit 
(Thouaand 
dollara) 



Credit for 

U. S. tax 

paid on 

nonhighway 

gas and 

lubricating 

oil 

(Thouamtd 
doltara) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(l.i) 



(13) 



Total 

Annual returns, total 

December 1967 

Accounting periods beginning in 

1966 and ending in 1967, total 

Julj 1967 

August 1967 

September 1967 

October 1967 

November 1967 

Accounting periods beginning in 

1967 and ending in 1968, total 

Januaiy 1968 

February 1968 

March 1968 

April 1968 

May 1968 

June 1968 

Part year returns, total 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 

December 1967 

Januaiy 1968 

February 1968 

March 1968 

April 196S 

May 1968 

June 1968 



23,697 



59,404,468 



27,943,056 



27,879,801 



63,255 



1,713,131 



23,173,636 



23,U0,381 



22,794 
12,127 

4,001 

534 
692 
1,185 
930 
660 

6,666 

830 
774 

1,201 
720 
892 

2,249 

903 

34 
101 
44 
58 
80 
170 

59 
21 
55 

31 



61,018,571 
49,074,949 



5,154,602 

681,397 

779,274 

1,478,612 

1,366,967 

346,352 



6,789,020 

1,685,237 
733,411 

1,169,964 
646,621 
403,243 

2,145,544 

396,768 

32,084 

38,133 

132,754 

35,295 

153,255 

160,005 

24,829 
91,421 
31,828 
51,400 
59,225 
86,539 



582 
416 



58,580,576 
46,896,386 

5,067,696 

672,378 

767,543 

1,451,877 

1,340,612 

835,286 

6,616,494 

1,631,699 
725,229 

1,143,240 
630,299 
399,400 

2,086,627 

823,892 

30,587 

36,634 

130,545 

35,093 

143,561 

110,914 

24,474 
91,404 
27,191 

51,867 
57,749 
83,873 



27,566,714 
22,001,569 

2,386,920 
316,243 
360,888 
687,196 
629,728 
392,360 

3,173,225 

779,258 
345,043 
547,403 
302,282 
192,953 
1,011,276 

376,342 

14,465 
17,082 
61,738 
15,517 
62,037 
51,887 

11,377 
43,840 
12,717 
19,457 
27,340 
38,885 



27,505,411 
21,952,122 

2,380,478 
315,829 
359,967 
684,146 
628,491 
392,045 

3,172,311 

778,190 
343,903 
546,185 
301,855 
192,583 
1,010,090 

374,390 

14,307 
17,041 
61,539 
15,454 
61,692 
51,471 

11,321 
43,781 
12,697 
19,041 
27,209 
33,827 



88,317 

6,505 
5,450 

13,105 
9,142 
7,548 

46,567 



61,303 
49,447 

6,442 
.419 

921 
3,050 
1,237 

315 

5,414 

1,068 
1,145 
1,213 
427 
370 
1,186 

1,952 

153 
41 

199 
53 

345 

416 

56 
59 

20 
416 
131 

58 



3,043,417 
2,839,502 

107,254 
13,395 
15,303 
22,393 
45,726 
10,435 

101,661 

7,386 

8,801 

19,732 

15,623 

894 

43,225 

7,872 

39 

53 

1,276 

784 

1,729 

2,751 

165 
14 
222 
139 
177 
512 



1,693,222 
1,432,183 

117,929 

14,735 
15,142 
41,586 
30,455 
15,011 

143,110 

27,991 
15,688 
23,356 
16,319 
7,U8 
52,138 

19,909 

531 

526 

6,371 

380 

2,821 

1,933 

801 
2,972 
504 
334 
774 
1,9&J 



22,825,075 
17,729,884 

2,161,737 

288,117 
330,443 
623,217 
553, 547 
366,413 

2,933,454 

743,881 
320,559 
503,815 
269,340 
184,946 
910,913 

348,551 

13,895 
16, 503 
54,091 
14,353 
57,487 
47,193 

10,410 
40,354 
11,991 
18,984 
26,389 
35,4U 



22,753,772 
17,630,437 

2,155,295 

287, 698 
329,522 
520,167 
552,310 
365, 598 

2,923,040 

742,813 
319,414 
502,597 
268,913 
134,575 
909,727 

346,609 

13,737 
16,462 
53,892 
14,300 
57,142 
46,777 

10,354 
40,795 
11,971 
13,563 
26,258 
36,353 



16,449 
12,471 

2,678 

241 
2a 
762 
1,123 
291 

1,300 

81 
117 
363 
157 
129 
453 



U 
64 
5 
14 
44 



5 
7 
29 



Returns with income tax before addition of 
tax from recomputing prior year investment 



Accounting period ended 



Estimated 

tax 

payments 



Payments 
with re- 
quest for 
extension 
of filing 

time 
(Thousand 
dotlara) 



Tax due 

at time 

of filing 

( T}iouamid 
dotlara) 



Tax 
overpayment 



(Thoua^d 
doUara) 



Returns without income tax before addition of tax from recomputing prior year investment credit 



Net 
income 



Thoua, 
dollai 



( Thouaand 
dollar a) 



Tax from 

recomputing 

prior year 

investment 

credit 

(Thouaand 
dollara) 



Credit for 

U. S. tax 

paid on 

nonhighway 

gas and 

lubricating 

oil 

(Thouaand 

dotlara) 



Estimated 

tax 

payments 



(Thousand 
dotlara) 



Payments 

with 

request for 

extension 

of filing 

time 

(Thouaand 
dotlara) 



Tax due 

at tijne 

of filing 



( Thouaand 
dotlara) 



Tax 
over- 
payment 



( Thouam^d 
dotlara) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



16,453,508 



4,822,597 



2,518,593 



602,553 



1,303 



61,551 



355,133 



1,064 



65,735 



1,269 



66,819 



Annual returns, total. 
December 1967 



Accounting periods beginning in 
1966 and ending in 1957, total. 



July 1957 

August 1967.... 
September 1957. 
October 1957... 
November 1967.. 



Accounting periods beginning in 
1967 and ending in 1968, total. 



Januaiv 1968.. 
February 1968. 

March 1968 

April 1968 

May 1968 

June 1968 



Part year returns, total. 

July 1967 

August 1967 

September 1967 

October 1967 

November 1967 

December 1967 



Januai7 1968.. 
Februaiy 1963. 

March 1968 

April 1968 

May 1968 

June 1963 



16,184,210 
13,063,190 

1,224,977 

163,207 
136,413 
359,599 
310,383 
205,375 

1,891,043 
478,995 
195,566 
326,336 
177,236 
105,397 
606,513 

279,398 

10,069 
12,090 
47,126 
9,908 
62,995 
34,970 

8,166 
34,580 
4,916 
8,849 
19,928 
25,801 



4,765,925 
3,760,895 



486,177 

74,331 

62,952 

137,231 

138,095 

73,567 



518,853 

189,866 
62,388 
74,769 
41,188 
23,343 

127,294 

55,572 

1,253 
4,157 
6,795 
2,816 
5,049 
7,999 

1,485 
3,561 
2,767 
5,954 
6,692 
8,134 



2,471,225 
1,367,058 

503,497 

52,750 

92,723 

135,405 

U5,637 

94,977 

600,661 

90,151 
75,608 

110,551 
59,343 
57, 518 

207,385 

47,357 



570,136 
452,686 

46,610 

12,641 

6,846 

10,756 

9,882 

6,485 

70,890 

U,153 
5,594 

12,452 
9,993 
2,694 

28,999 

32,367 



1,282 
604 



251 

(•) 
(*) 
154 
71 
(») 



417 

(») 
(«) 

72 
130 

48 
129 

21 



3,708 


1,149 


3,514 


3,270 


3,568 


3,440 


2,229 


625 


1,433 


11,960 


8,504 


4,322 


1,719 


374 


3,941 


613 


4,864 


412 


5,033 


410 


3,621 


3,203 


5,233 


2,089 



61,550 
33,768 

2,366 
(•) 

285 
1,122 
(•) 

25,416 

(•) 

4,619 

212 

1,568 

(•) 



(«) 



347,172 
215,132 

77,829 

(«) 

(«) 

19,194 

10,607 

(«) 

54,211 

(•) 

(-) 
6,950 
4,158 

22,035 

18,045 

7,961 



7,951 



1,269 
901 



1,047 
B63 



(«) 
(») 



(*) 



(«) 
(-) 



100 



(«) 



(•) 



(«) 



(') 



(•) 



(•) 



(«) 



63,760 

49,018 

9,162 

(«) 

(«) 
1,785 
1,653 

(•) 

5,580 

(•) 
(•) 

1,071 

1,150 

710 

1,555 

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1,187 
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(») 



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113 
53 



(-) 



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64,756 
49,992 

8,972 

(») 
1,754 
1,596 

(•) 

5,792 

(•) 

(*) 

1,200 

1,208 

692 

1,592 

2,063 



(*») EctiMite ic not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

NOTE: Detail may not add to totals because of rounding. See text for explanatoiy statements and for "Description of the Sample and Limitations of the Data. 



Corporation Returns/1967 



81 





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82 

ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 



Table 13. —INVESTMENT CREDIT ITEMS: NUMBER OF RETURNS, COST OF PROPERTY, INVESTMENT QUALIFIED FOR CREDIT, SUSPENSION PERIOD ITEMS, TENTATIVE CREDIT, 
CARRYOVER, INCOME TAX, INVESTMENT CREDIT, UNUSED CREDIT, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MAJOR INDUSTRY 



Major industry 



Total 
number of 
active 
corpora- 
tion 
returns 



Returns, other than Form ll.;0-S, with investment credit items 



Number 

of 
returns 



Cost of property used 
for investment credit 



Total 

(including 

suspension 

period 

property) 

(Thouaattd 
dotlara) 



Amount 
selected 

for 

exemption 

from 

suspension 

period 

property 

(Thousand 
dott»ral 



Investment qualified for credit 



Total 

(including 

suspension 

period 

property ) 

( 7Tioua«id 
dottara) 



Suspension period property 



Number 
of 

returns 



(Thouaand 
dollara) 



Exemption 



Total 
qualified 
investment 
(excluding 
suspension 

period 
property) 

C Thouaand 
dollara) 



Tentative 

investment 

credit 



(Thoua^d 
dollara) 



U) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



All Industries 

Agriculture, forestrj', and fisheries. 



Mining 

Metal minii^ 

Coal mining 

Crude petroleum and natural gas 

Nonmetallic minerals (except fuels) minijig. 



Contract construction. 



Manufacturing 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

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



Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primaiy metal industries 

Fabricated metal products, except machinery and transpor- 
tation equipment 

Machinery, except electrical 

Electrical machinery, equipment, and supplies 

Motor vehicles and motor vehicle equipment 

Transportation equipment, except motor vehicles 

Scientific instruments, photographic equipment, watches and 

clocks 



Miscellaneous manufacturing industries, including ordnance 

and accessories 

Manufacturing not allocable 



Transportation, communication, electric 

services 

Transportation 

Communication services 

Electric, gas, and sanitary services. 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

equipment, and supplies. 



gas, and sanitaiy 



(ilachinery, 

JAiscellaneous wholesale trade. 

Wholesale trade not allocable. 



Retail trade 

Building materials, hardware, and farm equipment stores. 

General merchandise stores 

Food stores 

Automotive dealers and gasoline service stations 

Apparel and accessory stores. 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 

Miscellaneous retail stores 

Retail trade not allocable 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Banks and trust companies 

Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and 
services 



Holding and other investment companies. 

Insurance carriers 

Insurance agents, brokers, and service. 
Real estate 



Services 

Hotels, rooming houses, 

Personal services 

Buainese services 



camps, and other lodging places. 



Automobile and other repair services 

Motion pictures 

Amusement and recreation services, except motion pictures. 
Miscellaneous services 



1,534,360 



528,107 



49,606,611 



647,137 



44,682,562 



137,132 



3,369,885 



41,e57,U7 



Nature of business not allocable. 



32,448 

14,441 
1,393 
2,304 

7,285 
3,459 

123,180 

197,023 

17,592 

107 

6,571 
17,682 
9,672 

6,636 
3,934 
24,402 
10,597 
1,378 
6,290 
2,747 
9,060 
4,691 

24,353 
21,200 

10,737 

2,523 
2,867 

3,772 

9,765 
447 



66,045 
50,972 
7,375 
7,698 



12,526 

5,331 

209 

609 

2,545 

1,968 

44,048 

109,415 

10,343 

84 

3,763 

8,743 

4,740 

3,261 
2,476 
11,644 
5,963 
736 
3,614 

1,561 
5,527 
2,764 

15,663 

12,954 

6,113 

1,330 
1,622 

2,124 

4,336 
53 



27,360 

19,919 

4,227 

3,214 



465,841 184,752 



142,531 
16,052 
20,888 

104,887 
704 

315, 581 
30,055 
20,814 
22,249 
50,644 
32,701 
27,687 
57,492 
73,241 
698 

7,729 

399,115 
14,308 
48,209 

4,281 

37,564 

6,851 

24,197 

263,705 

220,561 
18,067 
34,749 
60,818 

31,120 

7,095 

23,576 

45,136 

15,706 



59,069 
6,757 
9,428 

42,696 
183 

122,560 

11,470 

9,087 

9,574 

23,867 

13,124 

8,031 

21,874 

25,426 

108 

3,122 

66,940 
U,802 
12,862 

1,162 

1,732 

2,023 

6,096 

31,263 

77,093 

6,661 

14,413 

21,047 

10,035 
2,199 
7,647 

15,091 

642 



251,808 

832,373 
148,418 
198,716 
299,857 
185,382 

1,167,639 

22,652,270 

1,673,540 

&4,704 

620,738 

196,599 

352,630 

104,716 
1,363,529 

714,017 
2,794,912 
3,053,959 

495,987 

89,018 

775,204 

2,988,924 

928,336 
1,639,381 

1,371,165 

1,353,956 
1,394,045 

510,639 

162,861 
3,410 



17,728,784 
5,596,270 
4,902,887 
7,229,627 

3,258,638 

1,115,113 

171,315 

151,589 

790,749 

1,460 

2,116,813 
84,857 
647,980 
524,194 
179,854 
97,116 
41,378 
323,078 
216,451 
1,905 

26,712 

1,851,474 
837,694 
242, 599 

44,518 

64,635 
357,463 

34,728 
269,837 

1,859,900 
152,438 
181,379 
809,812 

272,008 
103,381 
108,765 
232,117 

3,725 



15,658 

12,190 

598 

1,835 

5,480 

4,277 

48,750 

236,404 

31,748 

146 

9,910 

9,138 

8,814 

5,010 
6,809 
19,525 
12, 677 
2,066 
7,273 

4,039 

13,160 

9,610 

35,963 
30,829 
12,781 

3,638 

3,716 

2,646 

6,759 
142 



53,084 
41,245 
7,106 
4,733 

149,493 

63,355 
8,568 
9,894 

44,302 
591 

84,372 

8,081 

9,033 

10,523 

14,999 

4,573 

2,159 

18,602 

16,287 

115 

1,766 

52,746 

20,892 

7,315 

1,320 

1,025 

3,343 

2,439 

16,412 

78,654 

5,877 

16,218 

22,784 

12,050 
1,769 
5,785 

14,171 

153 



210,953 

750,733 
141,906 
178,463 
265,871 
164,543 

300,579 

20,682,526 

1,482,677 

59,644 

592,776 

168,853 

309,935 

92,271 
1,317,853 

645,979 
2,674,508 
2,931,548 

454, 689 

73,744 

709,352 

2,899,885 

848,963 
1,326,088 
1,136,342 

1,241,522 
1,198,001 

376,633 

138,954 
2,259 

16,709,682 
5,202,364 
4,602,053 
6,905,265 

2,692,203 

371,456 
128,313 
111,304 
630,453 
1,381 

1,800,917 

59,949 

539,413 

481,316 

136,348 

84,576 

25,951 

295,186 

176, 546 

1,627 

19,830 

1,433,647 
654,467 
193,443 

29,084 

60,417 
240,115 

25,592 
230,529 

1,399,370 
129,733 
150,652 
602,624 

164,563 
95,800 
89,544 

165,454 

2,819 



2,752 

1,533 
96 
171 
732 
584 

10,732 

36,813 
4,079 
25 
1,283 
2,161 
1,265 

820 
l,Oi5 
3,578 
2,276 

290 
1,321 

675 
1,939 
1,248 

5,452 
4,579 
1,996 

471 
507 



1,193 
(•) 



8,509 
5,655 
1,656 
1,193 

42,547 

14,769 
1,756 
2,455 

10,497 
{•) 

27, U8 
2,847 
2,541 
2,033 
6,775 
2,333 
1,437 
4,307 
4,825 
(•) 
659 

16,929 
5,084 
3,487 

420 

371 

799 

1,297 

5,471 

17,209 
1,390 
3,376 
4,603 

1,913 

442 

1,412 

4,072 

(«) 



19,864 

68,230 
8,245 
18,694 
26,776 
14,515 

72,915 

1,592,274 
150,348 
4,528 
41,559 
18,198 
23,452 

9,050 

52,575 

49,246 

163,128 

316,888 

32,663 

10,237 

50,379 

114,080 

84,424 
124,979 
129,687 

94,865 
78,356 

26,858 

16,557 
(«) 



1,120,703 
225,579 
293,270 
601,354 

267,965 

99,739 
11,543 
15,537 
72,000 
(•) 
166,473 

6,715 
46,110 
39,193 
14,536 

5,990 

2,163 
30,344 
21,217 
(•) 

1,753 

105,713 
43,625 
12,559 

3,951 

1,449 
21,341 
2,682 

20,106 

122,080 
11,625 
17,031 
41,665 

23,281 
4,648 
7,183 

16,597 



(•) 



2,671 

1,432 

35 

154 

652 

541 

10,454 

34,314 
3,710 
20 
1,217 
2,022 
1,233 

777 

889 

3,396 

2,033 

249 

1,256 

625 
1,859 
1,130 

5,132 
4,403 
1,772 

443 
455 

52.i 

1,143 
(») 



7,594 

5,328 

1,440 

326 

40,027 

14,122 
1,659 
2,383 

10,008 
(«) 

25,271 
2,826 
2,171 
1,860 
6,570 
1,937 
1,361 
4,011 
4,463 
(«) 
634 

15,051 
4,940 
2,963 

409 

359 

706 

1,271 

5,404 

16,611 
1,334 
3,234 
4,458 

1,828 

433 

1,320 

3,954 

(•) 



12,521 

10,700 

389 

1,579 

4,877 

3,355 

33, 659 

215,823 

27,787 

143 

9,394 

8,599 

7,517 

4,283 
6,485 
18,569 
11,266 
1,923 
6,984 

3,723 

11,015 

8,334 

33,254 
23,530 
11,770 

3,292 
3,435 

2,458 

5,313 
(») 



203,556 

693,173 
134,051 
151,340 
243,946 
153,841 

761,271 

19,305,834 

1,350,121 

55,250 

560,602 

159,220 

294,096 

87,506 
1,271,718 

615,340 
2,522,621 
2,615,511 

429,029 

67,215 

669,933 

2,794,598 

797,751 
1,229,573 
1,018,395 

1,149,959 
1,123,096 

352,277 

128,735 
2,173 



40,746 15,529,600 

29,752 5,006,504 

6,802 4,315,537 

4,192 5,307,559 



123,557 

50,937 
6,876 
7,969 

35, 531 
(•) 

71,223 
5,869 
7,253 
9,524 

12,293 
4,077 
1,514 

16,930 

13,548 
(•) 
1,397 

47,057 

19,445 

6,4X 

1,154 

889 

3,132 

1,353 

14,150 

62,381 

5,254 

13,153 

16,371 

8,622 

1,634 

5,135 

12,212 

(«) 



2,545,899 

321,678 

123,635 

103,758 

593,002 

1,283 

1,704,772 

59,039 

500,328 

451,609 

133,903 

82,530 

25,302 

281,887 

158,438 

1,586 

19,449 

1,374,828 
630,246 
187,191 

26,236 
59,356 

221,887 
24,783 

224,579 

1,340,122 
123,364 
146,730 
577,816 

149,922 
93,790 
87,444 

161,056 

J', 819 



(11) 



2,519,390 



13,458 

47,904 
9,383 
11,051 
16,703 
10,757 

50,323 

1,344,997 

94,315 

3,867 

39,166 

10,372 
20,303 

5,829 

38,873 

42,298 

175,301 

183,110 

29,816 

4,545 
46,706 
195,333 

55,150 
35, 653 
70,860 

80,395 
78,527 

24,592 

8,721 
160 



720,770 
348,681 
145,421 
226,658 

163,930 

52,650 
8,108 
6,472 

38,016 
54 

U0,315 

3,279 

34,348 

30,824 

7,563 

4,894 

1,138 

18,173 

9,984 

112 

965 

39,917 
42,819 
10,602 

1,768 

4,037 
15,423 

1,410 
13,353 

87,955 
8,221 
9,255 

33,303 

9,574 

6,417 

5,504 

10,175 



131 



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



Corporation Returns/1967 



83 



ACTIVE CORPORATION RETURNS 



Table 13. —INVESTMENT CREDIT ITEMS: NUMBER OF RETURNS, COST OF PROPERTY. INVESTMENT QUALIFIED FOR CREDIT, SUSPENSION PERIOD ITEMS, TENTATIVE CREDIT 
CARRYOVER, INCOME TAX, INVESTMENT CREDIT, UNUSED CREDIT, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MAJOR INDUSTRY— Continued 



Major industry 



Returns, other than Fonn 1120-S, with investment credit items — Continued 



Investment 

credit 
carryover 



(Thouamid 
dollars) 



(TtvuMMld 

doUara) 



After 

foreign tax 

credit^ 



Investment 
credit. 



( Thou a and 
doUora) 



Unused investment 
credit 



Number 

of 
returns 



(Thou*end 
dollars) 



Depreciable 

assets 



(Thoustrd 
dallara) 



Deprecia- 
tion 
deduction 



(Thouamid 
doltara) 



Returns with investment 
credit greater than ten- 
tative investment credit 



Number 

of 
returns 



Tentative 
invest- 
ment 
credit 

(Thouatrd 
doUara) 



Invest- 
ment 
credit 
carry- 
over 
(Thouamd 
dollara) 



(12) 



(13) 



(l-^) 



(15) 



(16) 



(17) 



(18) 



(19) 



(2Q) 



(21) 



(22) 



All industries 

Agriculture, foresto', and fisheries. 



Mining 

Metal mining 

Coal mining 

Crude petroleum and natural gas............ 

NOQinetallic mijierals (except fuels) mining. 



Contract construction. 



Manufacturing 

Food and kindred produc ts 

Tobacco manufactures 

Textile mill products 

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



Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primaiy metal industries 

Fabricated metal products, except machineiy and transpor- 
tation equipment 

Machinery, except electrical 

Electrical machinery, equipment, and supplies 

Motor vehicles and motor vehicle equipment 

Transportation equipment, except motor vehicles 

Scientific instruments, photographic equipment, watches and 

clocks 

Miscellaneous manufacturing industries, including ordnance 

and accessories 

Manufacturing not allocable ., 



Transportation, communication, electric, gas, and sanitary 

services 

Transportation 

Communication services 

Electric, gas, and sanitaiy services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products 

Machinery, equipment, and supplies. 

Miscellaneous wholesale trade 

Wholesale trade not allocable 



Retail trade 

Building materials, hardware, and farm equipment stores. 

General merchandise stores 

Food stores 

Automotive dealers and gasoline service stations 

Apparel and accessory stores 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 

Miscellaneous retail stores 

Retail trade not allocable 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate.... 

Banks and trust companies 

Credit agencies other than banks 

Secxirity and commodity brokers, dealers, exchanges, ar.d 
services.. 



Holding and other investment companies. 

Insurance carriers 

Insurance agents, brokers, and service. 
Real estate 



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. 
Miscellaneous services. 



Nature of business not allocable. 



1,415,169 



31,807,879 



28,645,477 



157,520 



1,859,389 



605,708,376 



36,359,184 



38,070 



12,668 

75,516 
4,972 
20,956 
32,231 
17,357 

24,942 

508,130 
32,494 
304 
10,904 
3,167 
18,521 

1,703 

30,890 

14,602 

32,696 

211,792 

5,573 

1,828 
22,001 
57,661 

11,626 
18,210 
14,508 

3,540 
11,563 

1,973 

2,550 
24 



599,624 
535,012 
16,045 
48,567 

85,215 

22,779 
3,160 
3,665 

15,954 

61,846 
1,688 

19,639 

10,612 
3,762 
3,139 
1,397 

14,917 

6,6J3 

54 

590 

34,212 
5,818 

562 

916 

7,815 

150 

15,308 

74,751 

12,203 

6,823 

22,885 

7,951 
4,978 
13,763 

6,148 

111 



89,792 

694,954 
88,255 
36,214 

494,554 
75,931 

632,395 

13,406,080 
1,545,562 
332,623 
407,972 
312,832 
161,603 

169,544 
528,773 
742,600 
2,256,421 
1,639,505 
359,492 

108,791 

399,119 

1,225,923 

1,056,393 
2,096,160 
1,513,402 

2,000,779 
593,536 



234,801 
2,364 

4,984,189 

755,928 

2,146,453 

2,081,808 

3,232,196 

1,295,311 

133,512 

172,486 

988,144 

1,169 

1,911,812 

36,724 

851,568 

339,094 

186,675 

125,663 

53,839 

99,426 

168, CH7 

776 

25,073 

3,019,717 

1,050,491 

283,544 

209,155 

89,749 

1,129,582 

49,422 

207,774 

746,649 
70,241 
73,512 

284,350 

42,401 

74,439 

68,899 

132,807 



76,508 

191,976 
38,710 
35,477 
63,256 
54,533 

613,663 

16,080,942 

1,399,313 
328,100 
401,425 
307,486 
153,688 

168,665 

492,061 

717,965 

1,973,395 

724,041 
316,268 

107,503 

361,900 

1,063,372 

1,005,055 
1,363,007 
1,396,173 

1,831,668 
577,976 

049,181 

229,884 
2,811 

4,940,348 

738,051 

2,126,191 

2,076,106 

3,151,939 

1,266,421 

130,124 

169,296 

965,832 

1,169 

1,860,506 

86,433 

312,861 

323,538 

186,057 

125,575 

53,819 

99,035 

167,365 

773 

25,012 

2,880,740 
985,932 
271,360 

207,890 

76,336 

1,084,739 

47,350 

207,083 

707,470 
67,941 
72,849 

272,034 
41,651 
57,296 
68,184 

127,515 

i,c:'.'i 



9,213 

34,044 
6,452 
6,312 

11,373 
9,407 

42,713 

1,155,317 
83,308 

3,486 
36,430 

9,381 
21,137 

5,576 

71,381 

39,157 

156,665 

141,326 

27,589 

4,603 

33,739 

145,443 

51,183 
32,847 
66,861 

74,787 
58,353 



8,490 
106 

554,797 
200,688 
138,077 
216,032 

143,510 

47,127 
6,841 
6,148 

34,138 

95,618 
2,677 

32,671 

27,012 

6,135 

4,858 

881 

12,483 

8,739 

162 

765 

74,917 
37,239 
9,320 

1,846 

1,703 
13,398 

1,079 
10,332 

60,405 
5,906 
7,520 

23,574 

6,701 
5,009 
3,636 

8,059 

125 



5,664 

2,802 
139 
358 

1,356 
949 

12,551 

31,040 
3,918 
(♦) 
1,198 
2,139 
1,603 

745 

639 

3,607 

1,979 

333 

1,392 

451 

1,633 

534 

3,615 
2,313 
2,059 

302 
566 



1,053 
(*) 



10,112 
7,223 
1,746 
1,142 

47,789 

12,069 
1,748 
1,920 
3,339 
(«) 

35,003 
2,259 
2,259 
4,304 
6,431 
2,823 
1,734 
9,305 
5,886 
(«) 
716 

19,534 
1,557 
3,527 

292 

543 

758 

1,279 

11,579 

27,810 
3,020 
5,264 
6,367 

3,113 

794 

4,414 

4,333 

219 



16,913 

89,295 
7,902 
25,697 
37,003 
18,693 

32,651 

693,096 
38,498 
(«) 

13, 654 

4,315 

17,753 

1,968 

48,367 

17,800 

52,334 

253,580 

7,817 

1,869 

29,985 
107,545 

15,628 
20,949 
18,519 

9,145 

31,745 

3,081 

2,781 
{«) 



765,469 

632,907 

23,404 

59,158 

105,778 

28,468 
4,477 
3,966 

19,971 

(♦) 

76,516 
2,290 

21,379 

14,467 
5,206 
3,210 
1,672 

20,444 
7,844 

(*) 
794 

49,057 
11,389 
4,983 

485 

3,268 

9,850 

485 

18,597 

102,007 

14,499 

3,323 

38,286 

10,860 
6,333 

15,457 
8,199 

113 



3,320,544 

10,954,467 
1,975,744 
2,144,639 
4,242,962 
2,591,122 

9,409,458 

271,386,464 
20,919,355 
995,620 
7,680,666 
2,035,624 
4,789,256 

1,4^,353 
13,631,772 

7,310,609 
30,726,813 
51,253,655 

5,351,440 

739,488 
10,944,327 
39,066,789 

10,699,303 
18,190,625 
11,884,546 

18,275,817 
8,945,998 

4,404,394 

2,044,833 
27,131 

226,321,519 
63,495,564 

55,374,864 
107,451,091 

35,267,306 

11,464,279 

1,677,053 

1,327,344 

8,450,679 

9,203 

23,448,674 

1,099,691 

3,215,336 

4,965,832 

2,559,230 

972,792 

501,879 

2,723,362 

2,382,732 

22,270 

354,853 

29,135,969 
7,330,079 
2,977,313 

163,822 

1,608,836 

2,571,833 

233,234 

14,250,802 

19,858,435 
4,883,263 
1,941,242 
5,060,704 

2,511,421 
1,199,694 
2,364,305 
1,892,306 

53,714 



237,372 

755,604 
125,753 
157,374 
271,722 
200,755 

966,144 

17,478,033 

1,459,952 

64,191 

509,056 

151,307 

309,954 

99,936 

796,573 

508,152 

1,979,748 

2,420,259 

380,930 

57,673 

661,062 

2,043,641 

762,412 
1,596,052 
1,066,880 
1,353,256 

694,469 

409,500 

149,357 
3,573 

9,922,641 
3,680,515 

2,541,165 
3,700,961 

2,869,965 

921,334 
135,306 
133,738 
651,082 
1,158 

1,921,132 

85,885 

604,801 

441,105 

228,335 

76,624 

47,025 

234,913 

200,168 

2,276 

27,499 

1,828,119 
572,153 
215,184 

15,772 

39,687 
306,839 

25,339 
653,140 

2,297,755 
265,224 
180,760 
617,136 

470,932 
468,223 
146,231 
149,199 

3,551 



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



1,100 

719 

(«) 

92 

401 

205 

2,630 

7,394 
878 

(•) 
339 
660 
343 

204 
160 
1,154 
418 
66 
142 

66 
478 
243 

1,021 
836 
352 



C«) 

2,752 

1,932 

392 

379 

11,663 

2,615 
417 
434 

1,763 

3,963 

415 

671 

895 

1,337 

l,Ck;8 

310 

2,074 

2,197 

(•) 

80 

4,287 
398 
630 

97 

144 

100 

106 

2,313 

6,964 

644 

1,347 

1,883 

925 

156 

937 

1,072 

61 



637 

7,776 

(♦) 

1,145 

2,897 

2,763 

3,604 

212,021 
14,298 
(•) 
1,952 
853 
4,803 

126 

1,348 

2,737 

10,319 

73,079 

5,223 

477 
1,546 
35,874 

7,405 

4,716 

25,130 

11,224 

6,061 

4,157 

575 
(«) 

77,038 
40,607 
18,812 
17,669 

18,554 

9,009 
482 
723 

7,304 

9,505 

58 

4,627 

2,703 

282 

402 

16 

643 

715 

(•) 

40 

9,091 

678 

5,596 

60 

674 

1,335 

3 

745 

4,949 
656 
557 

2,209 

745 
332 
107 

343 



401,610 



3,202 

25,428 

(») 
3,565 
9,319 

11,946 

7,222 

179,230 
10,338 
(•) 
4,151 
1,176 
11,940 

525 

6,510 

5,261 

15,954 

52,418 

1,651 

660 
5,331 

30,070 

2,514 

10,937 

5,724 

2,594 
9,916 



1,067 
(♦) 

120,430 

97,492 

4,103 

18,835 

35,614 

12,364 
1,251 
2,573 
8,540 

23,180 

332 

5,996 

4,402 

1,500 

1,543 

832 

6,150 

2,371 

(♦) 

70 

9,392 

1,669 

522 

262 

551 

1,451 

29 

4,908 

21,019 
2,871 
2,493 
5,373 

2,ica 

1,163 
4,156 
2,357 



84 

ACTIVE CORPORATION RETURNS 



Corporation Returns/1967 



lable 13.— INVESTMENT CREDIT ITEMS: NUMBER OF RETURNS, COST OF PROPERTY, INVESTMENT QUALIFIED FOR CREDIT, SUSPENSION PERIOD ITEMS, TENTATIVE CREDIT, 
CARRYOVER, INCOME TAX, INVESTMENT CREDIT, UNUSED CREDIT, DEPRECIABLE ASSETS, AND DEPRECUTION DEDUCTION, BY MAJOR INDUSTRY— Continued 



Major indust.r>- 



Returns with investment credit greater than 
tentative investment credit— Continued 



Income tax 
after 

foreign 
tax credit' 



Investment 
credit 



Unused investment 
credit 



Number 
of 

return,': 



C Thou aand 
doilmra) 



Small Business Corporation rotuxrjs (Form 1120-S) with ir^vei^tnient 
credit items 



Number 

of 
returns 



Cost of 

property 

used for 

investment 

credit 

(including 

suspension 

period 

property) 

(Thouaand 
daltmr*) 



Investment qualified for 

credit 



Total 

(including 

suspension 

period 

property) 

( Thoutand 



Suspension period 
property 



Number 

of 
returns 



(Thoutand 
dollara) 



Depre- 
ciable 
assets 



(ThouM^d (Thouterd 



(23) 



Ui) 



U5) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



All industries. 



Agriculture, forestry, and fisheries. 



Mining 

Metal mining 

Coal mining 

Crude petroleum and natural gas 

Nonmetallic minerals (except fuels) raining. 



Contract construction. 



Manufacturing 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

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



Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machinery and transpor- 
tation equipment 

Machinery, except electrical 

Electrical machinery, equipment, and supplies 

Motor vehicles and motor vehicle equipment 

Transportajion eqyipment, except motor vehicles 

Scientific instruments, photographic equipment, watches and 



Miscellaneous manufacturing industries, including ordnance 

and accessories 

Manufacturing not allocable 



Transportation, communication, electric 

services 

Transportation 

Communication services 

Electric, gas, and sanitary services. 



gas, and sanitary 



VAiolesale and retail trade. 



Wholesale trade 

Groceries and related products 

Machinery, equipment, and supplies. 

Miscellaneous wholesale trade 

Wholesale trade not allocable 



Retail trade 

Building materials, hardware, and farm equipment stores. 

General merchandise stores 

Food stores 

Automotive dealers and gasoline service stations 

Apparel and accessory stores 

Furniture, home furnishings, and equipment stores 

Eating and drinlting places 

Miscellaneous retail stores 

Retail trade not allocable 

Wholesale and retail trade not allocable 



Finance, insurance, and real estate 

Banks and trust companies 

Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and 
services 



Holding and other investment companies. 

Insurance carriers 

Ineuirance agents, brokers, and service. 
Real estate 



Services 

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

Personal services 

Business services 



Automobile and other repair serviced 

Motion pictures 

Amusement and recreation services, ex-rt-pt motion pictures. 
Miscellaneous services 



3,181,378 



Nature of business not allocable. 



6,871 

49,406 
(•) 

10,338 
21,259 

13,768 

51,854 

2,127,232 
202,491 
(•) 

22,165 
9,750 
21,308 

3,675 
16,184 
54,380 
74,447 
414,178 
65,984 

10,423 
13,848 

221,134 

123,679 

83,804 

402,705 

231,369 

63,284 

82,357 

8,589 
(•) 

478,289 
185,276 
167,130 
125,883 

238,539 

88,919 
6,983 
9,985 

71,951 



148,861 

2,463 

60,298 

33,158 

10,014 

9,341 

1,022 

14,574 

17,653 

(«) 

759 

140,927 
21,014 
46,968 

4,129 

9,205 

38,815 

340 

20,456 

87,576 
7,481 
3,248 

40,897 

5,599 

15,382 

6,343 

8,626 

684 



516,538 



688,385 



577,308 



7,440 



35,636 



5,315,271 



2,835 

16,423 

(•) 
2,266 
8,194 
4,646 

8,700 

298,124 
21,093 
(♦) 
4,559 
2,036 
9,210 

532 

4,793 

7,190 

15,658 

92,679 

6,125 

1,083 
4,207 
52,432 

9,687 
10,585 
28,233 

13,806 
8,100 

4,457 

1,509 
C») 

117,156 
67,501 
20,665 
28,990 

39,919 

14,889 
1,171 
1,827 

11,891 

24,900 

323 

8,121 

5,931 

1,546 

1,833 

151 

4,222 

2,660 

(*) 

130 

15,775 
2,025 
6,133 

241 

1,093 

2,640 

48 

3,595 

17,527 
2,375 
2,054 
5,791 

1,830 
1,355 
1,852 
2,270 

79 



246 

192 
(») 
(») 
93 
55 

335 

1,451 
313 

(•) 
54 

(•) 
174 

(♦) 

66 
201 

58 
(») 

49 

(♦) 
103 
18 

67 
70 
70 

(•) 
(») 

(«) 

(*) 



909 
607 



1,337 
117 
(•) 
(•) 
96 



1,221 

(«) 

101 

263 

154 

(•) 

76 

492 

91 



705 

■n. 

(•) 

(•) 
(-) 



555 

1,480 
117 
291 
296 

168 
(•) 
446 
124 



1,022 

16,808 

(•) 

(•) 

4,024 
10,092 

2,387 

93,722 
3,590 
(«) 

1,564 
(•) 

7,575 

(•) 
3,065 

914 
10,622 
(•) 

769 

(«) 
2,735 
13,507 

374 
5,053 
2,638 

(») 
(*) 

(») 

(•) 



80,439 
70,639 
2,286 
7,514 

14,648 
6,662 
(») 
(*) 

4,584 

7,986 

(•) 

2,601 

1,217 

303 

(•) 

717 

2,498 

463 



2,764 
331 
(») 

(») 

(•) 

152 

2,005 

8,658 

1,203 

957 

2,453 

1,079 
(•) 
2,369 
459 



3,510 

703 
(♦) 

(«) 
346 
237 

5,143 

7,967 
848 

(») 
92 
548 
513 

349 
(•) 

921 

390 
(♦) 

307 

(») 
234 
318 

1,057 
1,261 

235 

(♦) 
(-) 

(-) 



(«) 

2,408 
1,612 
493 
(•) 

19,065 

5,845 
833 
775 

4,149 

(*) 
13,060 

1,834 
617 

1,146 

1,902 
871 
993 

2,846 

2,814 

(*) 
159 

2,196 

(•) 

(«) 

(•) 
(•) 

800 
1,196 

8,393 

979 

1,783 

1,712 

1,215 
(«) 

876 
1,751 

(«) 



53,020 

18,779 

(«) 

(•) 
6,787 
7,136 

56,687 

209,808 
36,024 
(«) 

8,067 

2,390 

14,608 

4,052 
(«) 
13,621 

4,774 
(«) 

5,193 

(«) 

12,340 

32,813 

20,062 

41,554 

3,408 

(♦) 
{*) 

(*) 

1,709 
(«) 



87,076 
50,071 
31,137 
(*) 

151,300 

49,985 

7,537 

3,539 

38,905 

(•) 

100,970 

8,218 

12,007 

11,247 

11,728 

4,020 

5,456 

31,395 

16,766 

(«) 

345 

5,656 
(») 
(») 

(•) 
(•) 

2,295 
3,112 

105,467 

22,037 

20,747 

8,759 

16,606 
(«) 

18,248 
18,420 



(•) 



45,109 

16,923 

(») 

(•) 
5,760 
6,491 

40,002 

190, UO 

32,212 

(•) 

8,0U 

2,100 

13,874 

3,840 
(•) 
13,311 

4,163 
(») 

4,954 

(») 

10,502 

32,705 

18,086 
35,167 
2,381 

(») 
(•) 

(«) 



(*) 

65,848 
31,650 
30,509 
(•) 

123,324 

36,768 
5,699 
3,073 

27,992 

(«) 

86,297 
5,904 
9,386 

10,524 

10,885 
3,789 
3,876 

28,533 

13,267 

(») 
259 

4,177 
(•) 
(«) 

(•) 
(«) 

1,739 
2,294 

91,242 
17,607 
19,108 
7,507 

13,610 
(•) 

17,692 
15,151 

(«) 



995 

157 

(«) " 

(•) 

(•) 



1,741 
209 
(«) 



(«) 

(«) 
(») 

267 
(«) 
(«) 
(•) 

(*) 
(•) 
(«) 



381 
(•) 

(♦) 



(•) 
(•) 



423 
272 

(*) 

(•) 

2,250 
742 

(.) 

(<) 
546 



1,469 

(♦) 

(«) 

(•) 
239 

(•) 

(•) 
418 
306 

(•) 
(•) 



(«) 



(•) 
(•) 

1,193 
52 
(•) 
308 

(•) 
(•) 
(•) 

379 



4,922 

1,199 

(«) 
(«) 
(•) 

4,529 

11,826 
2,393 
(•) 

38 
18 
(«) 

(*) 
(•) 
1,153 
(-) 
(•) 
(•) 

(♦) 
(•) 
(») 

1,732 
2,850 
(•) 

(«) 

(•) 

(•) 



2,139 
1,955 

(») 

(•) 

7,562 
1,953 

(*) 

(♦) 
1,526 

5,593 

(•) 

(•) 

(•) 
574 

(•) 

(•) 
1,637 
1,150 



(•) 
(•) 
(») 



(«) 
(«) 

3,428 
308 
(«) 
1,137 

(») 
(•) 
(-) 

1,020 



596,725 

172,292 
(») 
(•) 

69,195 
76,015 

400,692 

1,408,463 

233,465 

(•) 

33,146 

32, 9U 

101,907 

32,258 
(•) 
119,103 
55,817 
(«) 
28,416 

(•) 

68,978 
100,415 

166,184 
319,492 

15,327 

(«) 
(•) 

(•) 

13,836 
(«) 



400,982 

212,568 

145,452 

(«) 

1,309,559 

406,476 
79,787 
29,027 

297,343 
(«) 

880,665 
89,077 
53,490 

139,321 

155,812 
43,803 
43,880 

230,953 

124,064 
(•) 
22,418 

65,351 

(«) 

(») 



(*) 



12,767 
50,364 

955,060 

418,536 

132,733 

65,763 

58,189 

(«) 
126,255 
143,122 

(-) 



(*») Estimate is not shown separatel;.- because of high sampling variability. However, the data are included in the appropriate totals. 

^Income tax excludes tax fr^Mi recoinputing prior year investment credit. 

NOTE: Detail may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



Corporation Returns/1967 



85 



ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 
Table 14.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, 



INCOME SUBJECT TO TAX, TAX, 
BY INDUSTRIAL DIVISION 



AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF TOTAL ASSETS, 



Industrial division, item 



Total 
active 
Small 
Business 
Corporation 
returns 



Size or total assets 



^ero 
assets 



$1 under 
$50,000 



$50,000 

under 
$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 

under 

$10,000,000 



$10,000,000 

under 
$25,000,000 



$25,000,000 

i-L'ider 
$50,000,000 



$50,000,000 
or more 



ALL INDUSTRIAL DIVISIONS^ 

Number of returns: 

With and without net income 

With net income 

With income tax... 

Total assets 

Notes and accounts receivable, net 

Inventories 

Cash, Government obligations, and other 

current assets 

Other investrnents and loans' 

Depreciable assets 

Less: Accumulated depreciation 

Other capital assets less reserves^..... 

Accounts and notes payable*.... 

Other current liabilities 

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

Net worth 

Total receipts 

Business receipts 

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

Cost of sales and operations 

Taxes paid 

Interest paid. 

Depreciation 

Employee benefit plans 

Net income (less deficit) 

Net income , 

Deficit 

Income subject to tax 

Income tax 

Credit for United States tax paid on 
nonhighway gas and lubricating oil 

Distributions to stockholders except in 
own stock 



AGRICULTURE, FORESTRY, AND FISHERIES 

Number of returns: 

With and without net income 

With net income 

With Income tax 

Total assets 

Notes and accounts receivable, net 

Inventories 

Cash, Government obligations, and other 

current assets 

Other investments and loans'^ 

Depreciable assets 

Less: Accumulated depreciation 

Other capital assets less reserves-*. . .. . 

Accounts and notes payable* 

Other current liabilities 

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

Net worth 

Total receipts 

Business receipts , 

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

Cost of sales and operations 

Taxes paid 

Interest paid < 

Depreciation 

Emplcyee benefit plans 

Net income (less deficit) 

Net income 

Deficit 

Income subject to tax 

Income tax , 

Credit for United States tax paid on 
nonhighway gas and lubricating oil...., 

Distributions to stockholders except in 
own stock 



(1) 



(i) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(n) 



200,734 
130,038 



24,234,096 
5,346,717 
4,800,989 

3,920,941 
1,278,016 

11,290,929 
5,203,268 
1,380,643 
7,001,399 
1,140,746 



3,715,068 
9,759,339 
56,752,764 
55,742,555 

152,021 

40,805,087 
1,073,998 

396,526 
1,006,408 

241,389 

1,853,187 

2,485,457 

632,270 

838 

'212 

1,263 
1,366,843 



8,516 
4,676 



1,538,907 

94,478 

135,489 

145,625 
93,778 

939,171 
4U,417 
479,554 
391,524 
13,043 



366,447 

602,625 

1,455,494 

1,372,674 

45,754 



31,749 


(.) 


33,677 


(«) 


38,552 


(«) 


83,404 


(<) 


1,271 




30,837 


(♦) 


91,363 


(.) 


60,526 


(«) 



787 
39,037 



5,461 
1,865 



93,830 
52,953 



40,117 
28,029 



38,714 
29,401 

3 



14,838 
U,619 



5,507 
4,523 



2,217 
1,608 



(TJtoutend <ioU»rt) 



274,977 
254,389 

10,496 

179,135 

6,951 

4,475 

9,794 

512 

4,760 
25,613 
20,853 



1 
22,462 



(«) 
(«) 



1,932,013 
366,770 
334,150 

363,005 
95,979 

1,223,292 

651,588 

81,296 

551,292 

128,057 



224,382 

591,733 

7,013,615 

6,895,319 

20,661 

4,261,617 

170,206 

34,545 

144,034 

27,556 

137,089 
319,656 
132,567 



U3 
168,326 



,651 
,249 



2,879,655 
621,210 
607,914 

444,150 
136,734 

1,528,340 
770,567 
132,735 
317,131 
149,670 



353,217 
1,211,020 
7,910,716 
7,307,479 

14,653 

5,268,940 

169,440 

45,414 

152,620 

35,183 

225,567 
331,347 
106,280 



216 
144,167 



1,857 
1,098 



6,076,433 
1,432,753 

1.316,994 

913,721 
292,371 

2,371,591 
1,363,321 

331,601 
1,799,020 

270,283 



792,317 

2,657,221 

14,939,012 

14,762,494 

29,012 

10,794,933 

299,319 

86,936 

247,922 

56,297 

549,633 

667,263 

117,630 

33 



255 
340,957 



2,161 
1,327 



5,116,228 
1,214,477 
1,166,457 

732,547 
224,929 

2,316,501 

1,093,501 

442,336 

1,505,337 

202,372 



754,245 

2,142,557 

12,275,950 

12,C»5,108 

19,780 

9,302,199 
139,607 

31,674 
197,9U 

51, 575 

428,686 
518,131 
89,495 



218 
253,219 



374 
456 



3,815,313 
303,364 
741,681 

544,133 
279,036 

1,629,903 
663,576 
363,170 

1,176,833 
133,441 



711,551 
1,419,902 
8,762,710 
8,607,365 

16,787 

6,838,721 

127,316 

68,140 

128,457 

40,059 

233,469 
349,269 

65,800 



211 
227,633 



(•) 



3,378,769 
753,670 
519,501 

473,582 
197,677 

1,472,788 
546,862 
355,926 

1,002,749 
158,133 



310,272 
1,027,241 
4,924,295 
4,770,416 

33,779 

3,666,376 

97,503 

67,278 

110,084 

23,186 

198,423 

241,701 

43,273 

405 

100 

216 

176,559 



209 

125 



230,689 
72,685 
31,533 

32,687 
24,959 

64,610 

29,134 
10,489 
80,691 
18,403 



35,896 

57,890 

236,857 

229,172 

2,392 

184, 551 
3,561 
4,103 
6,000 
1,126 

12,706 

15,595 

2,339 

400 

104 

14 

11,859 



150,525 
27,238 
39,950 

25,177 
17,815 

32,692 
13,615 
20,581 
46,692 
21,320 



26,268 

39,296 

161,181 

152,463 

855 

120,770 
2,393 
2,311 
2,861 
1,395 

4,392 
7,870 
3,478 



5 
,134 



30,201 

7,539 

442 

2,558 
3,399 

9,954 

5,408 

11,556 

5,300 

239 



6,540 
15,535 
22,957 
20,773 

680 

17,135 

636 

431 

726 

75 

2,416 
2,416 



2 
1,200 



(Thouatrd dollars) 



(«) 
(♦) 



(♦) 



(«) 



59,707 
5,999 
3,212 

6,481 
5,581 

56,820 
29,023 

6,756 
10,943 

1,857 



10,672 
17,595 
96,445 
92,276 

1,841 

56,925 
3,385 
1,448 
5,914 
426 

741 
8,820 
8,079 



33 
3,697 



141, 3ea 

10,764 
10,937 

13,954 
7,940 

110,721 
55,160 
34,559 

28,778 
1,847 



24,863 

71,072 

194, 501 

183,697 

7,274 

122,379 

4,920 

3,577 

11,892 

115 

6,600 

14,334 

7,734 



124 
5,550 



339,752 
14,382 
28,192 

40,438 
31,629 

209,607 

86,310 

82,733 

65,110 

3,105 



61,191 
175,768 
382,156 
359,113 

7,513 

238,762 

8,199 

7,037 

18,896 

215 

20,420 
33,970 
13,550 



12,339 



313,377 
11,231 
21,00.3 

23,142 
11,325 

220,064 

101,713 

123,232 

91,994 

524 



66,922 
101,024 
251,296 
250,200 

7,684 

193,205 

6,000 

6,756 

17,380 

181 

-1,186 
13,526 
14,714 



145 
,688 



362,808 
28,533 
28,934 

14,460 

21,743 

203,407 
34,525 

136,340 

39,057 

2,000 



112,565 
144,594 
266,386 
252,593 

9,532 

135,315 

6,046 

10,710 

15,063 

56 

2,120 
(•) 
3,495 



157 
5,973 



304,485 
22,535 
33,026 

45,619 
15,509 

132,625 

52,738 

94,370 

94,703 

7,196 



87,427 

90,315 

193,960 

177,997 

11,058 

133,646 

4,238 

6,969 

11,923 

210 

-225 
6,358 
6,583 



3,342 



17,417 

1,034 

10,125 

531 
51 

5,927 
1,948 
1,554 
10,939 
1,514 



2,807 
2,156 
35,559 
36,389 



33,717 

163 

741 

728 

68 

-185 

385 

1,070 



(12) 



624,270 
37,011 
42,367 

389,331 
5,U7 

141,258 
55,695 

30,458 
16,354 
3,823 



380 
596,944 
180,494 
147,072 

2,421 

120,660 
7,066 
1,219 
5,999 
4,325 

6,045 
5,045 



7 
12,277 



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



Corporation Returns/1967 



86 

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

Table 16.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF TOTAL ASSETS, 

BY INDUSTRIAL DIVISION —Continued 



Industrial division, item 



Total 
active 
anall 
Business 
Corp::) ration 
returns 



uf total assets 



Zero 
assets 



$1 under 
$50,000 



$50,000 

under 
$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 
$1,000,000 



$1,000,000 

•jnder 
$5,000,000 



$5,000,000 

under 
$10,000,000 



$10,000,000 

■jnder 
$25,000,000 



$25,000,000 

under 
$50,000,000 



$50,000,000 
or more 



MINING 

Number of returns: 

With and without net income. 

With net Income 

With income tax 



(1) 



(2) 



(J) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



net. 



Total assets.. ...•....•••••• •• 

Notes and accounts receivable, 
Inventories 

Cash, Government obligations, and other 

current assets 

Other investments and loans^ 



Depreciable assets 

Less: Accumulated depreciation.. 
Other capital assets less reserves-* 

Accounts and notes payable* 

Other current liabilities... 



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

Net worth 

Total receipts 

Business receipts 

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



Oost of sales and operations. 

Taxes paid 

Interest paid 

Depreciation 

Emplc^ee benefit plans 



Net income (less deficit) 

Net income 

Deficit 

Income subject to tax......... 

Income tax 

Credit for United States tax paid on 

nonhighway gas and lubricating oil 

Distributions to stocldiolders except in 
own stock 



CONTRACT CONSTRUCTION 



Number of returns: 
With and without net 

With net income 

With income tax 



net. 



Total assets 

Notes and accounts receivable, 

Inventories 

Cash, Government obligations, and other 

current assets 

Otlier investments and loans^ 



Depreciable assets 

Less: Accumulated depreciation... 
Other capital assets less reserves-*. 

Accounts and notes payable* 

Other current liabi 11 ties 



Mortgages, notes, and bonds payable In 

one year or more 

Net worth 

Total receipts 

Business receipts 

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



Cost of sales and operations. 

Taxes paid 

Interest paid 

Depreciation 

Onplcyee benefit plans 



Net income (less deficit) 

Net income 

Deficit 

Income subject to tax 

Income tax 

Credit for United States tax paid on 

nonhighway gas and lubricating oil 

Distributions to stockholders except in 
own stock 



1,896 
1,165 



340,110 

87,756 

5,540 

53,053 
34,409 

262,U2 

144,019 

36,003 

55,828 

16,093 



60,820 
140,085 
409,580 
387,937 

5,130 

241,351 

n,569 

5,156 

25,614 
2,912 

22,021 
34,112 
12,091 



53 
18,234 



22,388 



2,592,515 

803,022 
406,204 

476,238 

196,773 

900,349 
444,586 

115,555 
928,277 
188,390 



327,290 

796,790 

6,673,989 

6,611,212 

7,392 

5,283,027 

125,858 
38,848 

101,047 
39,146 

2U,337 

267,801 

56,464 

41 

10 

105 
131,642 



(*) 
(-) 



984 
530 



i*) 



(*) 



(Thouamd ehlUra) 



(•) 
(*) 



(«) 
(•) 
(«) 
(») 



(•) 
(<) 



(«) 



ia,45J 

3,055 
1,198 

3,551 
912 

14,700 

6,379 

479 

5,846 

1,324 



5,269 
-3,411 
33,652 
31,457 

1,066 

17,594 

1,013 

340 

2,086 



151 
2,635 
2,534 



10,600 
5,414 



61,978 

13,071 

455 

11,440 
7,930 

48,280 
28,610 
8,715 
7,400 
2,344 



(*) 

32,262 
111,864 
106,04a 

(») 

71,752 

1,816 

375 

4,694 

(«) 

5,568 
(») 
5,298 



(♦) 

8,408 



4,348 
3,4S4 



4,127 
3,219 



112,053 
20,718 
2,506 

23,552 
12,610 

U2,2Q3 

65,002 

5,121 

14,782 

10,990 



(«) 
69,329 

171,546 
166,064 

(«) 

97,6CQ. 
6,013 
1,045 

U,937 
1,998 

11, (K2 

(•) 

(♦) 



20 

3,721 



1,481 
1,252 



494 
456 



108,079 

41,682 

939 

11,951 

4,123 

76,650 
38,558 

9,801 
13,172 

1,066 



26,921 
26,483 
67,095 
61,913 

1,311 

35,546 
2,055 
2,365 
6,024 
649 

3,329 
4,986 

1,157 



17 
3,639 



259 

191 

1 



9,346 
1,691 



1 
5,435 

325 

62 

331 

9,328 
130 



-113 
913 
124 



786 
11 

590 
52 



-1,165 
1,165 



(Thausmd itoUars) 



21,538 
20,455 

328 

12,972 
689 
105 
307 
544 

2,843 
(«) 

1,437 



6,977 



215,650 
61,842 
27,547 

43,227 
8,911 

122,993 
69,914 
10,071 
70,736 
11, 317 



18,597 
73,563 
983,192 
980,163 

261 

728,759 
22,843 

4,556 
16,741 

5,376 

8,198 
30,972 
22,774 



11,116 



357,105 

111,873 

53,396 

63,169 
26,531 

141,161 
69,423 
17,253 

129,382 
20,157 



39,968 

125,323 

1,087,159 

1,080,233 

852 

813,340 

24,759 

5,799 

18,290 

8,538 

26,016 
36,630 
10,614 



23 
17,706 



656,908 
228,247 
100,789 

110,541 
35,086 

284,009 
146,519 

19,039 
245,505 

36,591 



66,099 

259,232 

1,834,256 

1,823,522 

1,368 

1,406,051 
36,223 
8,339 
32,047 
14,84a 

84,U2 
92,352 
8,240 



26 
39,540 



497,072 

190,347 

57,512 

85,833 
28,059 

176,104 
86,425 
26,403 

164,262 
22,499 



52,343 

194,688 

1,278,892 

1,267,974 

242 

1,064,085 

20,579 

7,521 

16,716 

3,825 

38,510 
43,592 
10,082 



28 
21,215 



319,334 
90,093 
53,512 

86,021 
8,324 

70,713 
20,303 
22,242 
139, 590 
31,442 



45,143 

67,030 

712,507 

697,577 

3,266 

618,728 

11,144 

4,296 

4,515 

1,056 

27,681 

23,342 

661 



18,871 



451,904 

102,573 

75,9U 

73,718 
80,425 

92,082 
44,577 
19,343 
149,400 
43,562 



37,559 

67,319 

654,300 

640,321 

658 

546,939 
8,695 

7,954 
11,453 
4,044 

20,969 

23,625 

2,656 

41 

10 



13,864 



61,587 

14,494 

5,756 

11,478 
9,369 

12,791 

7,121 

1,199 

19,418 

10,966 



7,576 

7,412 

82,522 

81,591 

417 

74,431 
649 
225 
933 
488 

2,296 
2,296 



32,905 

3,548 

26,781 

2,251 
68 

496 
294 

9,934 
U,356 



2,223 
19,623 
19,376 



17,222 

277 

3 

45 

427 

712 

712 



30,201 

7,539 

442 

2,558 
3,399 

9,954 

5,406 

11,556 

5,300 

239 



6,540 
15,535 
22,957 
20,773 

680 

17,135 

636 

431 

726 

75 

2,416 
2,416 



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



Corporation Returns/1967 



87 



ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1I20-S 

Table 14.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF TOTAL ASSETS 

BY INDUSTRIAL DIVISION— Continued 



Industrial division, item 



Total 
active 
Small 
Business 
Corpora.tion 
returns 



Sisfe of total assets 



Zero 
assets 



$1 

under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 

under 

$10,000,000 



$10,000,000 

under 
$25,000,000 



$25,000,000 

under 
$50,000,000 



$50,000,000 
or more 



MANUFACTURING 

Number of returns : 

With and without net income 

With net income 

With income tax 

Total assets 

Notes and accounts receivable, net 

Inventories 

Cash, Government obligations, and other 

current assets 

Other investments and loans^ 

Depreciable assets 

Less: Accumulated depreciation 

Other capital assets less reserves^.... 

Accounts and notes payable* 

Other current liabilities 

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

Net worth 

Total receipts ■ 

Business receipts 

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

Cost of sales and operations ■ 

Taxes paid 

Interest paid 

Depreciation ■ 

Einployee benefit plans 

Net income (less deficit) 

Net income : . . . , 

Deficit 

Income subject to tax 

Income tax 

Credit for United States tax paid on 

nonhighway gas and lubricating oil 

Distributions to stockholders except in 
own stock 

TRANSPORTATION, COIAIUNICATION, 
ELECTRIC, GAS, AND SANITARY 
SERVICES 

Number of returns; 

With and without net income 

With net income 

With income tax 

Total assets 

Notes and accoimts receivable, net 

Inventories 

Cash, Government obligatioi^, and other 

current assets 

Other investments and loans^ 

Depreciable assets 

Less : Accumulated depreciation 

Other capital assets less reserves-* 

Accounts and notes payable* 

Other current liabilities 

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

Net worth 

Total receipts 

Business receipts 

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

Cost of sales and operations 

Taxes paid 

Interest paid 

Depreciation 

Employee benefit plans 

Net income (less def ic it ) 

Net income 

Deficit 

Income subject to tax 

Income tax 

Credit for United States tax p&id on 

nonhighway gas and lubricating oil 

Distributions to stockholders except in 
own stock 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



2i,568 
17,482 



4,747,973 

1,151,272 

870,896 

1,043,504 
140,028 

2,479,30s 
1,270,362 

148,106 
1,128,832 

231,768 



378,115 
2,664,076 
10,631,459 
10,491,059 

22,701 

7,650,516 
225,625 

55,410 
208,066 

63,286 

493,796 
609,179 
115,383 



91 
348,881 



8,598 
5,715 



820,206 
131,151 
31,987 

118,089 
65,941 

767,375 
371,104 

38,743 
218,772 

44,577 



157,798 

325,885 

1,363,641 

1,332,057 

7,394 

780,323 
51,620 
16,150 
30,787 
19,352 

78,192 
110,709 
32,517 



151 
57.052 



(•) 



ii,054 
5,384 



5 ,492 
3,975 



5,078 
3,943 



2,737 
2,357 



520 
442 



13,106 
12,629 



309 



8,434 
279 
112 
150 



(«) 



(•} 



206,595 
47 , 303 



33,074 
6,398 

161,038 
86,957 

2,369 
58,322 
lo,458 



17,668 

67,318 

750,647 

745,003 

548 

493,838 

21,591 

3,530 

18,096 

3,209 

10,974 
31,634 
20,660 



,129 
,765 



403,113 
113,717 
72,521 

54,535 
14,549 

275,072 
149,193 

8,898 
117,680 
2o,234 



40,465 

179,332 

1,115,188 

1,106,913 

458 

742,571 
27,328 

5,658 
27,203 

5,458 

33,153 

50,831 
17,678 



1,894 
1,3d5 



826,933 
233,179 
153,973 

146,046 
33,444 

481,209 
260,240 

Id, 090 
23o,493 
45,295 



eA,011 

408,936 

2,208,076 

2,194,674 

2,890 

1,559,430 

44,857 

7,519 

42,757 

12,270 

104,660 
129,455 
24,795 



3d 
72,408 



,210 
759 



947,611 
265,734 
201,763 

157,364 

30,426 

538,754 
287,183 

15,998 
245,642 

49,316 



73,016 

505,493 

2,292,358 

2,279,053 

4,197 

1,635,328 
47,855 
13,602 
44,223 
16,738 

131,182 
152,318 
21,636 



17 

77,dS1 



860,875 
227,205 
186,629 

98,174 
18,158 

502,629 
235,172 

17,494 
256,341 

44,686 



86,413 

407,683 

2,513,898 

2,479,181 

161 

1,950,096 
38,529 
12,899 
43,790 
10,594 

108,831 
130,187 
21,356 



2 
71,381 



(•) 

(■) 



782,129 
205,712 
166,518 

139,071 
29,973 

342,712 
167,752 

42,642 
185,912 

34,542 



86,796 

436,100 

1,443,077 

1,416,355 

10,035 

1,070,002 
35,496 

9,791 
23,627 

9,548 

86,653 
95,071 
3,418 



13 
72,217 



47,400 
12,250 
8,256 

11,045 
1,859 

17,462 

10,070 

3,973 

6,580 

2,237 



2,457 
35,709 
56,583 
54,648 

828 

34,635 
1,465 

385 
1,599 

346 

7,130 
7,130 



4,509 



49,047 
3,661 
3,878 

14,864 
104 

19,174 
8,094 

10,179 
5,503 
4,177 



6,909 
26,556 
58,032 
55,531 

854 

35,522 

1,159 

695 

622 

793 

5,399 

5,593 

194 



5 
1,734 



624,270 
37,011 
42,367 

339,331 
5,U7 

141,258 
65,696 
30,458 
16,354 
8,823 



380 
596,944 
180,494 
147,072 

2,421 

120,660 
7,066 
1,219 
5,999 
4,325 

6,046 
6,046 



7 
12,277 



(Thousand dollars) 



30,758 
25,725 

4,970 

15,265 

1,053 

490 

3,730 

21 

2,963 
(*) 
2,514 



1 
3,293 



30,313 
18,006 
1,935 

14,218 
1,740 

82,131 
45,660 

4,117 
29,284 

8,431 



8,546 

22,551 

252,681 

244,244 

440 

149,577 

9,466 

1,934 

10,758 

1,260 

2,508 
11,136 
3,628 



59 
4,694 



13o,lo3 
27,776 
2,160 

23,373 
4,363 

141,663 
7d,191 

3,549 
26,934 

6,503 



15,138 

67,641 

259,373 

257,028 

107 

139,623 
10,542 

1,547 
14,369 

1,462 

12,886 
17,794 
4,908 



175,449 

31,291 

8,929 

13,511 
6,000 

lo9,699 
70,033 

5,132 
54,798 

5,303 



45,794 

47,194 

247,330 

241,623 



150,045 
10,035 
4,275 
16,265 
2,233 



15,311 
6,423 



170,977 
26,601 
16,121 

33,612 
14,978 

122,322 

56,993 
8,379 

49,942 
8,360 



37,722 

62,271 

264,069 

258,881 

1,322 

162,310 

7,o57 

3,904 

13,138 

2,812 

14,532 

22,102 

7,570 



(*) 
(«) 
(-) 

(•) 
(») 

(-) 
(•) 
(-) 
(-) 
(«) 



(-) 
(-) 
(') 
(•) 

(•) 

(«) 
(•) 
(•) 
(-) 
{*) 

{•) 
(-) 
(•) 



(«) 



120,159 
13,517 
2,556 

19,871 
3,717 

139,275 
67,394 

4,513 
28,379 

4,133 



34,059 
47,444 
127,581 
125,358 

444 

OD,465 
8,001 
2,329 

13,596 
1,553 

11,079 

11,797 

718 



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



Corporation Returns/1967 



88 

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM U20-S 

Table 14.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF TOTAL ASSETS, 

BY INDUSTRIAL DIVISION— Continued 



Industrial division, item 



Total 

active 

aiall 

Business 
Corporation 

returns 



i^e of total assets 



Zero 
assets 



$1 under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 

UTider 

$10,000,000 



$10,000,000 

under 
$25,000,000 



$25,000,000 

under 
$50,000,000 



$50,000,000 
or iKire 



WHOLESALE AND RETAIL TRADE 

Nunber of returns: 

With and without net income 

With net inconje 

With income tax 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



to) 



(12) 



Total assets 

Notes and accounts receivable, net 

Inventories 

Cash, Government obligations, and other 

current assets 

Other investments and loans^ 



Depreciable assets 

Less; Accumulated depreciation. 
Other capital assets less reserves 

Accounts and notes payable* 

Other current liabilities 



Mortgages, notes, and bonds payable in 
one year or nore 

Net worth 

Total receipts 

Business receipts 

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



Cost of sales and operations. 

Taxes paid 

Interest paid 

Depreciation 

Employee benefit plans 



Net income (less deficit) 

Net income 

Deficit 

Income subject to tax 

Income tax 

Credit for United States tax paid on 

nonhighway gas and lubricating oil 

Distributions to stocJsholders except in 
own stock '. 



FINANCE, INSURANCE, AND REAL ESTATE 

Number of returns: 

With and without net income 

With net income 

With income tax 



Total assets 

Notes and accounts receivable, net 

Inventories 

Cash, Government obligations, and other 

current assets 

Other investments and loans^ 



Depreciable assets 

Less: Accumulated depreciation... 
Other capital assets less reserves-'. 

Accounts and notes payable* 

Other current liabilities 



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

Net worth 

Total receipts 

Business receipts 

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



Cost of sales and operations. 

Taxes paid 

Interest paid 

Depreciation 

Qoplayee benefit plans 



Net income (lees deficit) 

Net Income 

Deficit 

Income subject to tax 

Income tax 

Credit for United States tax paid on 

nonhighway gas and lubricating oil 

Distributions to stockholders except in 
cMn stock 



76,929 
52,382 



8,898,822 
2,155,854 
3,178,836 

1,186,970 
349,872 

2,994,273 
1,480,246 

264,249 
2,892,264 

409,318 



783,565 

3,991,173 

30,303,021 

29,940,032 

26,371 

22,935,191 

423,509 

118,420 

273,182 

73,427 

710, 559 
901,697 
191,138 



65 

500,712 



20,340 

12,847 

5 



2,234,579 

. 541,977 

12,750 

539,320 
227,057 

387,525 
106,117 
519,960 
763,127 
74,324 



563,985 

500,401 

1,030,872 

813,925 

23,744 

240,369 

31,737 

41,434 

23,036 

4,625 

123,900 

159,261 

35,361 

775 

197 



86,052 



1,668 
382 



31,429 
17,842 



17,500 
12,539 



17,912 
14,277 



6,259 
5,352 



1,746 
1,633 



409 
352 



(TTiotiamid doll»f) 



126,256 
122,924 

1,152 

96,017 

2,638 

447 

2,237 



-4,667 
4,961 
9,628 



3,701 



(») 



733,349 
120,009 
239,089 

121,562 
24,050 

369,936 
199,774 

12,242 
227,989 

45,924 



65,126 

248,935 

3,079,577 

3,033,941 

4,937 

1,956,860 

61,467 

10,535 

43,079 

8,521 

44,074 

102,854 

58,780 



19 
53,621 



10,569 
6,327 



1,241,022 
222,113 
446,900 

180,849 
46,762 

530,606 
274,911 

38,993 
377,663 

64,373 



112,639 

543,943 

4,295,102 

4,249,084 

3,653 

2,941,459 

71,488 
17,675 
48,664 
10,337 

104,909 
147,720 
42,311 



13 
60,389 



3,677 
2,337 



2,815,110 
664,530 
975,056 

366,180 
101,670 

1,014,085 

484,530 

87,465 

876,683 

124,441 



273,421 
l,3Ca,319 
8,990,960 
3,396,537 

7,288 

6,794,576 

156,459 

36,700 

89,507 

14,162 

214,211 
256,592 
42,381 



6 
142,122 



3,561 
2,727 

1 



2,134,672 
576,792 
847,451 

253,765 
71,162 

658,535 
321,405 

66,266 
688,453 

91,186 



178,364 
1,022,764 
7,24A,241 
7,161,733 

2,089 

5,688,358 
79,144 
26,214 
53,915 
23,551 

188,658 

2U,204 

22,546 



17 
100,717 



1,251 
635 



1,232,389 
349,420 
444,599 

134,152 
74,696 

252,556 
124,797 

33,290 
458,627 

44,870 



83,168 

593,959 

4,526,018 

4,477,076 

3,665 

3,798,991 
37,342 
14,959 
21,883 
11,473 

111,729 

122,537 

10,808 



5 
97,80i 



(•) 



636,260 
199,974 
209,146 

76,427 
27,768 

157,985 
70,795 
24,302 

237,173 
36,886 



60,133 

263,195 

1,965,552 

1,926,654 

3,587 

1,602,033 

19,094 

10,556 

12,837 

5,110 

48,250 
52,310 
4,060 



5 
38,738 



286 
184 



19,905 
8,383 
7,3(K 

1,335 
2,339 

460 
179 

11,799 
822 



90 
7,194 
35,783 
35,691 



30,110 

247 

304 

47 

81 

2,963 
2,963 



36,115 
14, 633 
9,291 

2,700 
1,425 

10,110 
3,855 
1,691 

13,877 
316 



9,924 

9,864 

39,532 

36,392 



26,787 

630 

1,030 

1,013 

145 

432 
556 
124 



(nt>uaand doltari) 



3,695 
1,543 



125 
242 
177 



383 
(•) 
1,098 



4,514 



185,376 
45,905 
1,047 

48,414 
19,094 

48,386 
19,344 
31,175 
44,966 
9,212 



27,928 
65,229 
306,136 
280,043 

6,527 

61,635 
7,261 
4,251 
4,714 
1,114 

33,644 

41,876 

8,232 



27,939 



254,675 
71,190 
2,059 

51,599 
14,889 

49,408 
12,239 
55,305 
72,496 
9,743 



45,668 
85,397 
205,574 
185,684 

1,372 

67,566 
5,439 
5,0-/0 
4,653 
1,413 

19,116 
24,327 
5,2U 



9,137 



543,131 
150,242 



146,260 
53,623 

94,326 
29,861 
92,144 
171,476 
23,110 



86,671 
201,596 
260,108 
201,127 

7,240 

41,788 
8,570 
8,485 
5,820 
1,143 

51,223 

56,609 

5,386 

11 

3 



23,373 



427,090 

84,032 

121 

125,080 
35,378 

53,763 

25,884 

131,367 

144,438 

7,963 



138,440 
73,955 
97,763 
55,270 

3,966 

15,711 

4,854 

9,204 

2,405 

143 

U,603 
14,370 
2,767 



314,946 
29,785 



76,989 
60,601 

63,522 

8,985 

86,102 

102,539 

8,915 



125,554 
28,227 
34,210 
2,050 

48 

760 
1,822 
6,341 
2,475 

149 

2,328 
(•) 
5,157 



430,114 

127,731 

1,625 

79,344 
22,149 

75,007 

7,792 

112,729 

192,236 

3,478 



125,391 
38,116 
70,734 
41,395 

2,593 

3,910 
3,065 
5,965 
1,538 

551 

5,663 

9,928 

4,265 

364 

90 



5,052 



46,739 
32,696 



6,272 
5,105 

201 

90 

2,427 

17,603 

1,932 



4,893 
7,228 
8,658 
5,649 

1,411 

2,760 

274 

793 

23 

87 

2,031 

2,176 

85 

400 
104 



32,458 
396 



5,362 
16,218 

2,912 
1,372 
8,711 
17,373 
4,971 



9,435 

653 

43,994 

41,164 



41,239 

327 

583 

1,181 

25 

-2,151 
1,009 
3,160 



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



Corporation Returns/1967 



89 



ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 



Table 1^.— SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTIONS TO STOCKHOLDERS, BY SIZE OF TOTAL ASSETS, 

BY INDUSTRIAL DIVISION— Continued 



Industrial division, item 



Total 
active 

anan 

Business 

Corporation 

returns 



Size of total assets 



Zero 
assets 



$1 under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 
$1,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 

under 

$10,000,000 



$10,000,000 

under 
$25,000,000 



$25,000,000 

under 
$50,000,000 



$50,000,000 
or more 



SERVICES 

Number of returns: 
With and without net income. 

With net income 

With income tax... 



(1) 



(2) 



(3) 



ii) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



Total assets 

Notes and accounts receivable, net 

Inventories 

Cash, Government obligations, and other 

current assets 

Other investjoents and loans^ 



Depreciable assets 

Less; Accumulated depreciation.. 
Other capital assets less reserves^ 

Accounts and notes payable* 

Other current liabilities 



Mortgages, notes, and bonds pa^'able in 
one year or izDre 

Net worth 

Total receipts 

Business receipts 

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



Cost of sales and operations. 

Tajces paid 

Interest paid 

Depreciation 

Emplcyee benefit plans 



Net income (less deficit) 

Net income 

Deficit 

Income subject to taa 

Income tax 

Credit for United States tax ;:aici on 
nonhighway gas and lubricating oil 

Distributions to stockholders except in 
own stock 



35,723 
20,630 



2,941,439 
349,418 
119,934 

349,942 
160,512 

2,534,201 
969,996 
268,926 
559,377 
153,123 



1,070,165 

725,834 

4,710,457 

4,620,660 

12,799 

2,622,988 
161,649 

81, 6U 
208,069 

37,159 

183,630 

306,373 

122,743 

22 

5 

U 

183,056 



(12) 



1,175 
380 



23,364 
13,024 



4,507 
3,029 



4,096 
2,883 



1,478 
948 



757 
418 



346 
146 



(Thoutand dallart) 



37,542 
33,508 

1,688 

19,176 
1,280 
1,437 
1,414 



1,314 
5,125 
3,8U 



2,132 



416,247 
61,569 
20,997 

91,348 
26,952 

363,260 
192,645 
12,152 
88,776 
32,625 



66,977 

116,202 

1,487,239 

1,464,561 

4,917 

782,104 

42,656 

7,567 

42,129 

7,540 

37,972 
88,535 
50,563 



323,745 
58,371 
16,163 

51,965 
13,198 

263,079 

121,461 

23,608 

58,403 

19,121 



73,596 
132,931 
701,754 
693,270 

942 

409,060 
24,013 

6,024 
25,330 

7,360 

23,562 
33,307 
14,745 



21,449 



634,094 
89,977 
34,183 

80,909 
22,695 

574,665 
264,597 

66,637 
130,453 

30,361 



185,335 
225,696 
941,360 
926,544 

301 

521,467 
32,271 
13,377 
38,054 
11,228 

60,469 

72,293 

11,824 

22 

5 



33,177 



493,381 
46,687 
20,716 

35,321 
29,871 

463,498 

177,462 

68,999 

107,851 
15,370 



182,458 
137,133 
707,897 
697,534 

103 

469,253 

19,436 

13,479 

40,447 

3,074 

35,434 

43,677 

3,243 



1 
33,746 



537,440 
56,320 
20,378 

63,589 
47,982 

391,939 
110,314 
48,264 
93,390 
34,574 



242,169 

63,203 

478,407 

471,347 

20 

258,619 

25,490 

16,763 

29,496 

5,973 

3,903 
21,470 
17,567 



9,733 



507,787 
34,357 
7,400 

24,785 
14,013 

450,266 
93,853 
48,226 
75,473 
19,270 



301,562 

52,315 

340,409 

313,836 

4,093 

155,197 
15,751 
21,349 
28,581 
1,428 

21,400 
36,821 

15,421 



25,576 



28,245 

2,137 

92 

2,025 
601 

27,444 
9,664 

990 
5,024 

802 



13,068 
-1,696 
15,839 
15,080 

235 

8,112 

752 

1,065 

2,618 

56 

-424 
145 
569 



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

'Ipcludes "Nature of business not allocable" which is not shown separately. 

^Includes loans to stockholders, mortgage and real estate loans, and "other investments." 

^Includes depletable assets less accumolated depletion, land, and intangible assets less accumulated amortization. 

*Includes accounts payable and mortgages, notes and bonds payable in less than one year. 

^Includes surcharge amounting to $4,000. 

NOTE: Detail may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Eeta. 



90 



Corporation Returns/1967 



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CO m CM no O 



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m 

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•a 







Corporation Returns/1967 



91 



lA O iri c- 
o CO -^ c^ 



■-< r\jojor«-in tor- 

3 SSSQS S ^S 



5S 



I "i 

I 01 -P 
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li 



33?$ 



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C- vD CM 



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s a? 



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38 

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g +i *J 3 O m 



92 



Corporation Returns/1967 



Q 0) 
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£-:3 



HO 
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Ha: 



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r-aCT«» r^ in'o'r>'(>?in CM(»^c^' 



s a' 



grass !sssRxs sgg ggg S8 



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"nOrHCT-crin rnr-jco 



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^8 ' 3 



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ainoo 



lO O' CM H 00 



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t«. r^ r- ON ^ Aj 
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t- in "i o CO 



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s 



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en = 



O m C- r- rH 

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CMrH^tCONOen incnNOCM^ON concm 
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NO NO cn 




Corporation Returns/1967 



93 



I u m 
■ o 
P -a c 

si" 



I n 



S-^tn \otoMiHO <r\ -jif\Cii(^\o <^<N 



c^ \o m -^ m c ^ 



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00 -O rH >t [> 



o 2 fh 
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s : 



flO lA -^ 0^ C* O o 

U~i iTi M ^ (n rH to 



o o (n m oj 



85 



3 d c Ei O ^ ' 



CM <M O n f- [-■ 

m vo iTi in 00 



t o t- 



in iH r\ 

C- <M r-l 

O -.f iH 



a\0 i-H •^t >D 
t-t f\j -3 -.J- 

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\0 »ri to •< »n 
r- r- > tM eo 



••D \0 ^ >!> AJ 
(Mm vD 



CM ^ 

as" T 






■O 4^ 



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e -9 






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ITS O^ \0 c 



CM >j >£> 



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m to 
00 o 



<N-^cn rH -J\OC^in ■.* (MO^cnu-im -J 

tM^\6\0 O'lA^f-CM t» tn(M>l-CMiH -J- 

OoCT> <nrHC^O->]' O 0> U' yD <D 't CM 

^->fCO r-(^iri\OlA r-i C^rHCMCM^J %J 



ass 

C^ > >!■ 



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(H m 1) «) 
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en rn m 
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■H tJ C I- ( 



94 



Corporation Returns/1967 



O at i~ 



^i- 



J„aa 



a 00 o 
CM N 



CMr-tC^rHtnO CnOtH 



OJ (^-^03 0> O 



iH ni (n lo fN 

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CTi to O p 

t^ cti n N 

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rt (^J >t i 
O (M eo o^ 



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g (M r-l (^ 






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«o c^ m > >t o 
f-4 «n n iH 



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rH iH in r^ (M 



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(^ m H ® 

CO iO r-l 






r- o» a> o lO 

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(^ in m I 
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>sD -St rHC-C-in^OCO iHCT>tO-^^H C-r-(Ji mgivOC-i-l c^ c^l 

aiD c^ -^inHi-lfloo ff-ojort'Jin vocorH o^oJO't^o^ o* to 
iH vo inm 'X)(j>f^t--j-(M-»tcM>rf^f^--t ->i-Hc^no en to 



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floenvo-oooN co\pennvoen encMiA 

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Corporation Returns/1967 



95 



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96 



Corporation Returns/1967 



15 



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■5 vD r-(i-icn 1-4 rHin c-in-.teninc-CMi-<in?M^m 



95,91 

1,658,05 

535,45 

88,84< 
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61,17 
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254,63 

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L,701 
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Corporation Returns/1967 



97 



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99 

















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Corporation Returns/1967 



5-i 



tn en 

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Corporation Returns/1967 



101 



















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vornvooT t-^TOrHt^cMin^c^ rH inCM(^>t"in'in'-r>to' cMovrrinc-cMfflen cMTOtocncn 'i^S:'^*9'?;!Qd OiTiil^ 

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r^rH'vC- -3Fr-^\DI^eninCT'C- ^ O^C^r^r-lt^C^^^O' inmTOr-tfHCMH'O r-HHC-C-m ■J-AOC-rHmr-tOm c-*»o 

M n -0 w S CM -J >t VO >t H -o ^ t^&inD-t^TO * ni ifl en H r-1 \o c-- (^ r- cm r-l \0 o tn A H m m *o en h -o m ^-^ m 

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Corporation Returns/1967 



103 



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104 



Corporation Returns/1967 



2 

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Corporation Returns/1967 



105 



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c- c «o 
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to to 



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13 







106 



Corporation Returns/1967 



a 

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107 

















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108 



Corporation Returns/1967 



i 



1D^-J'r*00* lO "O VO ri r- if\ r-i (^ I 

(^WO^C^(Mr' r-J (^ (T' f-i a^ r\ 1X3 >t 



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2 2 ''^ d DT°° ^ a- to iTi t^ CM so 



2i 



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3 s asaa 

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s o oj o CO en to H N jn n 



O m <ri 

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« 8 CM 



s a 



O -O rH 0.-<-l • 1 

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r-« o f^ r- 
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so O ir*(H(MsDCM-st 
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n in u-i >|- ■sf c- 
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en c^ ti 
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to?- 


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c^ o -o -.J so en 
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t-. sO «o ->J ^ OJ f 



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36,993, 
2,149, 
2,343, 
2,324, 
4,135, 
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CO 


1,739, 
2,071, 
4,834, 
1,356, 
1,132, 
9,842, 


V 


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1,748, 

1,568, 

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13,169, 

7,418, 

3,150, 

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5,458, 
2,455, 

139, 
767, 


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5 




Corporation Returns/1967 



109 



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110 



Corporation Returns/1967 



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" 



Corporation Returns/1967 



111 



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114 



2 & 



f 



Corporation Returns/1967 



N O 



CM I m 
CO o 



«»«»:« « *»»«» 



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SI 



to I \0 <o 



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Corporation Returns/1967 



115 



8:^ 



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116 



Corporation Returns/1967 





Vi 0£ 




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SI 



I5 

§1 






CONSOLIDATED RETURNS 



Corporation Returns/1967 



Table 17.— BALANCE SHEETS AND INCOME STATEMENTS, BY INDUSTRIAL DIVISION 



117 



Total 
consolidated 

returns 



Agriculture, 
forestry, 

and 
fisheries 



Industrial division 



Mining 



Contract 
construc- 
tion 



Manufac- 
turing 



Transportation 

communication, 

electric, gas, 

and sanitary 

services 



Wholesale 

and 
retail 

trade 



Finance, 
insurance, 
and real 

estate 



Nature of 

business 



(1) 



(•4) 



(-?) 



(8) 



(9) 



Number of consolidated returns, total. 

with ret income 

Number of subsidiaries 



Total assets. 



Cash 

Notes and accounts receivable 

Less : Allowance for bad debts 

Inventories 

Investments in Government obligations : 

United States 

State and local 

Other current assets 

Loans to stockholders 

Uort^age and real estate loans 

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 

Retained earnir.gs , appropriated 

Retained eamir^gs , unappropriated 

Less : Cost of treasury' stock 

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 ty net 
short-term capital loss 

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total deductions 



Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 

plans 

Other employee benefit plans 

Net loss , noncapital assets 

Other deductions 

Total receipts less total deductions 

Constructive taxable income from related foreign 

corporations 

Net income (less deficit) (65 plus 66 minus 38).. 

Net income 

Deficit 

Statutory special deductions , total 

Net operating loss carryover 

Dividends received deduction 

Deduction for dividends paid on certain public 
utility stock 

Western Hemisphere Trade Corporation deduction- 
Income subject to tax 

Income tax, total 

Surcharge 

Investment credit 

Net income (less deficit) after tax (67 minus 76 
plus 78) 

Net income after tax 

Distributions to stockholders : 

Cash and property except own stock 

Corporation's own stock 



10,765 
7,2S7 
47,691 



617,080,252 



40,360,106 

144,897,885 

3,222,003 

48,794,735 

22,335,643 
17,906,524 
14,454,427 
221,350 
17,783,745 

69,660,524 

338,274,739 

127,233,953 

12,351,303 

5,576,273 

8,768,306 

5,307,834 

3,314,482 

15,309,842 



617,080,252 



32,061,874 

151,318,550 

1,554,677 

117,067,301 
34,709,287 

68,694,862 
49,293,150 

6,525,645 
123,831,433 

2,195,588 



400,477,433 



378,224,071 

769,969 

587,380 

7,119,797 

2,831,809 

942,363 



59,398 

1,868,702 
833,417 
1,365,080 
1,456,792 
4,418,655 



370,610,166 



252,346,189 

2,018,252 

4,770,983 

1,223,599 

5,203,221 

14,480,547 

10,393,883 

280,857 

64,275 
18,081,466 
4,382,039 
4,784,528 

3,904,287 

2,556,496 

146,465 

46,273,079 



29,867,267 

698,410 

29,978,297 

31,164,238 

1,185,941 

2,362,645 

803,724 

1,163,075 

13,301 

382,545 

28,936,019 



,544,564 

15,984 

,015,967 

,449,700 
,637,570 

,115,783 
,300,338 



112 

63 

280 



252 
149 
946 



590 

335 

1,634 



3,060 
2,273 
15,600 



m 

544 
,534 



2,198 
1,506 
3,891 



2,505 
1,563 
11,162 



1,261 

803 

4,600 



rTTwuiwid tkillart) 



982,868 



40,494 

130,003 

2,189 

82,123 

2,198 
2,344 

18,849 
2,793 

11,757 

183,234 

670,231 

341,225 

16,586 

3,024 

109,749 

7,736 

1,322 

52,531 



982,868 



100,996 
55,859 
9,531 

139,756 
42,349 

85,693 

228,768 

1,471 

276,337 

27,42d 



1,013,746 



118 

862 

8,832 

9,234 

864 

150 

13,127 
5,268 
1,870 
1,174 
7,770 



945,383 



551,620 

7,068 

16,981 

1,103 

40,209 

22,059 

15,923 

188 

77 
32,657 

1,660 
9,382 

2,730 

6,261 

237 

237,228 



9,377,518 



511,321 

1,298,496 

10,790 

529,335 

131,033 

55,401 

271,474 

2,232 

39,904 

1,592,087 

6,707,282 

3,075,867 

1,650,769 

811,505 

94,973 

180,893 

48,408 

258,888 



9,377,518 



355,627 
873,182 
21,760 

1,413,366 
440,279 

901,385 
1,163,256 

47,509 
3,655,572 

87,720 



7,042,657 



J, 564,233 

9,535 

1,442 

39,617 

25,865 

33,250 



2,162 

187,463 
lo,150 
35,586 
67,572 
59,782 



5,673,325 



68,365 

58 
67,561 
74,138 
6,577 
18,361 
6,465 
1,587 



10,309 
56,664 

26,132 
214 
981 

42,410 
48,995 



3,490,933 

41,059 

69,785 

6,216 

46,308 

161,403 

91,554 

4,289 

3,084 
380,987 
698,230 

5,963 

31,863 

26,092 

2,985 

612,574 



1,369,332 

6,792 
1,374,682 
1,421,139 
46,457 
161,661 
75,751 
30,181 



55,729 
1,262,779 

567,596 

208 

13,529 

820,615 
867,089 

819,412 

22,069 



4,573,283 



320,649 

1,392,924 

10,239 

370,482 

12,084 
11,139 
274,769 
4,829 
39,032 

577,061 

1,723,710 

629,119 

71,969 

23,054 

266,397 

14,205 

5,394 

166,889 



4,578,283 



552,092 

439,630 

21,164 

1,061,549 
417,867 

343,875 
327,227 

16,494 
659,456 

92,469 



6,383,917 



489 

230 

26,406 

82,921 

4,525 

509 

36,862 

20,120 
12,349 
2,431 
89,672 



6,278,196 



5,332,763 
68,075 
30,250 
16,034 
58,453 
84,010 
98,654 
2,364 

1,155 

127,051 

8,036 

10,627 

17,502 

11,766 

2,639 

408,767 



105,721 

1,745 
107,236 
133,648 
76,412 
27,570 
16,575 
10,490 



505 
156,868 

71,167 

508 

4,640 

40,709 
117,225 

36,433 
6,044 



237,285,730 



8,103,541 

50,467,283 

959,159 

38,329,595 

4,274,559 
633,786 

5,760,293 
95,108 
304,234 

34,176,277 
154,528,543 

78,939,276 
9,794,136 
4,479,633 
4,894,213 
4,762,060 
3,156,979 
8,697,149 



237,285,730 



14,195,307 

14,196,959 

403,281 

40,854,297 

11,171,929 

30,114,708 
25,121,055 

2,531,472 
77,659,178 

1,338,993 



25o,o 



1,233 



247,865,823 

169,609 
36,567 
1,073,570 
961,005 
557,951 

27,353 

838,162 
U6,932 

820,388 
1,283,240 
2,808,522 



238,805,381 



109,862,498 

854,255 

4,224,348 

488,422 

2,323,245 

8,568,688 

2,971,879 

185,397 

38,785 
9,549,326 
3,445,479 
3,476,593 

2,547,819 

1,723,864 

78,045 

28,355,133 



17,853,852 

590,525 
18,417,811 
18,860,348 

443,037 
1,315,935 

303,019 

697,151 



310,765 
17,591,510 

8,284,745 

9,0U 

574,257 

10,707,333 
11,151,311 

7,593,929 

1,081,821 



147,640,768 



2,355,561 

6,243,006 

64,756 

3,456,685 

2,588,633 
136,544 

3,555,491 
11,749 
37,181 

9,812,901 

154,431,150 

37,382,513 

214,970 

60,135 

746,933 

159,689 

44,897 

1,950,575 



147,640,768 



4,114,047 

8,538,748 

157,225 

55,981,326 
5,031,476 

29,518,312 
13,572,620 
1,243,641 
26,495,830 

156,516 



oI,t>;9,-j44 



53,530 

20,472 

368,075 

730,167 

53,573 

10,112 

309,542 
101,018 
148,212 
21,459 
329,625 



54,378,213 



34,946,520 

223, o59 

150,425 

141,198 

1,452,300 

4,049,431 

2,710,448 

41,138 

9,093 

6,399,071 

122,989 

331,373 

961,458 

363,311 

8,122 

2,465,671 



7,271,431 

10,818 

7,261,777 

7,460,020 

198,243 

228,332 

88,207 

125,914 

13,298 

963 

7,259,017 

3,431,179 

410 

359,723 

4,190,321 
4,388,661 

3,482,312 

71,908 



19,535,473 



1,101,429 

5,551,980 

152,334 

4,756,578 

133,724 
64,315 

492,127 
35,691 
38,104 

2,532,360 
6,586,959 
2,741,609 
72,142 
20,647 
528,846 
43,529 
18,535 
520,914 



19,535,473 



2,584,913 

1,173,601 

184,378 

3,607,183 
773,392 

2,041,666 
1,555,799 

142,752 
4,330,183 

181,949 



37,626,143 



36,505,269 

5,772 

2,409 

162,812 

205,884 

47,351 

1,280 

102,257 
11,616 
13,320 
37,205 

528, 958 



36,805,071 



27,331,289 
190,911 
114,467 
116,959 
707,059 
565,770 
461,187 
13,200 

2,856 

471,488 

29,659 

652,451 

94,815 

45,057 

7,282 

5,999,601 



821,072 

64,764 
883,427 
1,017,805 
134,379 
151,381 
138,103 

11,543 



1,635 
871,678 

398,523 
3,730 
27,434 

512,338 
646,865 

236,400 
39,927 



139,097,527 



27,372,423 

78,158,413 

1,980,937 

439,057 

15,106,869 
15,933,403 
3,783,012 
28,910 
17,258,469 

19,464,073 

9,241,245 

2,008,187 

518,136 

157,963 

1,659,637 

91,620 

25,579 

3,204,860 



189,097,527 



3,071,247 

9,130,418 

125,442,407 

658,692 

11,201,932 
16,177,504 

5,015,244 
6,437,560 
2,470,486 
9,675,318 
185,281 



21,979,951 



13,163,823 

524,556 
522,361 
5,394,163 
537,664 
104,414 

14,890 

330,170 
553,746 
319,825 

18,195 
446,139 



20,010,987 



6,227, 5i;3 

485,567 

75,929 

412,024 

350,439 

685,892 

3,834,391 

26,700 

5,536 

477,907 

74,905 

159, 5o5 

192,811 
52,635 
36,762 

6,912,401 



l,968,9o4 

9,862 
1,456,465 
1,660,121 
203,656 
406,736 
130,344 
274,638 

3 

1,751 

1,302,557 

566,537 

954 

23,676 

913,604 
1,117,291 



3,573,302 



553,555 

1,655,392 

41,489 

320,880 

86,543 
69,591 
287,379 
40,038 
45,064 

1,319,702 

4,385,531 

1,616,126 

12,595 

312 

467,420 

48,102 

13,317 

457,754 



8,578,302 



1,027,572 
598,095 

93,606 

2,806,297 
504,415 

671,454 

881,443 

71,820 

1,075,206 

125,234 



8,101,4o0 



7,587,911 

5,360 
3,037 

46,322 
179,039 

30,425 



2,942 

51,061 
8,357 

13,530 
25,429 

148,037 



7,702,595 



4,592,035 
147,564 
88,297 
41,587 
225,207 
242,146 
209,307 
7,581 

3,689 
642,861 

1,071 
138,459 

55,289 

27,500 

10,393 

1,269,609 



398,865 

13,845 
409,673 
486,505 
76,832 
52,606 
40,247 
U,471 



198,685 

939 

11,717 

222,705 
299,619 



833,327 102,829 

48,003 30,561 



(10) 



10 

1 

44 



128 
383 



2,829 
83 
31 



3,763 



902 
59 

40 

1,595 
75 

1,525 
5,412 



(M 



48 
200 



87 
50 



9,022 

74 

1 

5 

1 

US 

540 



113 
10 



-335 

13 

348 

13 

13 

(M 



(') 



-335 
13 



^Less than $500 per return- 

NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data-" 



118 

CONSOLIDATED RETURNS 



Corporation Returns/1967 



Table 18.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS 



Total 

consolidated 

returns 



Size of total assets 



Zero 
assets 



$1 under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



Number of consolidated returns, total 

With net income 

Number of subsidiaries 

Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

I^ans to stockholders 

Mortgage and real estate loans 

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 

Retained earnings, appropriated 

Retained earnings, unappropriated 

Less: Cost of treasuiy stock 

Total receipts 

Business receipts. 

Interest on Government obligations : 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid. 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Constructive taxable income from related foreign corporations 

Net income (less deficit) (65 plus 66 minus 38) 

Net income 

Deficit 

Statutory special deductions, total 

Net operating loss cariyover. 

Dividends received deduction 

Deduction for dividends paid on certain public utility stock 

Western Hemisphere Trade Corporation deduction 

Income subject to tax 

Income tax, total 

Surcharge 

Investment credit 

Net income (less deficit) after tax (67 minus 76 plus 78) 

Net Income after tax 

Distributions to stockholders; 

Cash and property except own stock 

Corporation's own stock 



10,765 
7,237 

i7,691 



617,080,252 



40,360,106 

14^,897,885 

3,222,003 

48,794,735 

22,335,643 
17,906,524 

14,454,427 

221,350 

17,783,745 

69,660,524 

338,274,739 

127,233,953 

12,351,303 

5,576,273 

8,768,306 

5,307,334 

3,314,482 

15,309,842 



617,080,252 



34,219,061 
32,061,874 

151,318,550 
1,554,677 

117,067,301 
34,709,287 

68,694,862 
49,293,150 

6,525,645 
123,831,433 

2,195,588 



400,477,433 



373,224,071 

769,969 

587,380 

7,119,797 

2,831,809 

942,363 

59,398 
1,868,702 
833,417 
1,365,080 
1,456,792 
4,418,655 



370,610,166 



252,346,189 

2,013,252 

4,770,983 

1,223,599 

5,203,221 

14,480,547 

10,393,883 

280,357 

64,275 

18,081,466 

4,382,039 

4,784,528 

3,904,287 

2,256,496 

146,465 

46,273,079 



29,867,267 

693,410 

29,978,297 

:il,164,238 
1,185,941 

2,362,645 

rf03,724 

1,163,075 

13,301 

332,545 

23,936,019 

13,544,564 

15,984 

1,015,967 

17,449,700 

18,637,570 

13,115,733 
1,300,338 



153 

89 

1,065 



307 
140 
385 



343 
219 
484 



933 

538 

1,319 



(Thotitand dollars) 



2,685,739 



2,575,867 

436 

167 

19,038 

20,403 

21,223 

713 

14,030 

5,520 

5,933 

4,994 

17,460 



2,551,201 



1,353,156 
13,524 
31,121 

7,743 
44,619 
30,362 
58,443 

2,722 

276 
76,132 
7,748 
34,208 
23,846 
13,051 
1,812 
302,433 



134,533 

1,300 

136,221 

152,583 

16,362 

16,520 

11,424 

5,043 

13 

40 

136,746 

63,441 

138 

3,150 

75,930 

92,682 

40,458 
342 



8,374 



1,913 

1,618 

23 

582 

20 

19 

426 

149 

27 

609 

5,619 

3,569 

29 

1 

212 

38 

15 

721 



,374 



2,562 
8,289 
1,726 
2,643 
5,113 
621 

5,221 
1,415 

134 
-18,622 

723 



34,369 



32,509 

12 

1 

251 

324 

41 

27 

376 

468 

11 

35 

814 



35,492 



19,216 

2,341 

194 

436 

1,705 

905 

614 

3 

7 

652 

14 

732 

40 

68 

174 

8,291 



-623 
20 

-6o; 

1,557 
2,161 

837 
829 



(') 



11 
-786 
1,375 

771 
190 



25,652 



3,041 

6,727 

169 

3,218 



1,328 
559 
66 

1,714 

13,694 

7,333 

38 

2 

1,390 

426 

233 

1,608 



25,652 



6,125 
4,303 
6,013 
1,954 
4,339 
786 

12,534 

2,877 

123 

-12,351 
1,106 



72,308 



69,019 

44 

134 

800 

35 

21 
662 
264 

2 

2 

1,325 



72,' 



45,156 

4,321 

349 

429 

2,353 

1,797 

628 

27 

28 

1,390 
17 

1,097 
58 
69 

1,379 
13, 676 



-466 

-466 
2,687 
3,153 

1,422 

1,420 

2 



1,267 

315 

1 

23 

-758 

2,397 

164 



158,782 



16,554 

39,416 

1,110 

20,108 

1,028 
32 

6,948 
1,555 
1,180 

12,908 
35,017 
44,684 

11 

9,355 
2,179 
1,230 
9,515 



153,782 



32,582 
25,846 
13,561 

7,957 
33,067 

5,219 

36,314 
16,683 

457 
-2,637 
10,272 



377,883 



(') 



44 

16 

1,064 

3,745 

246 

130 
1,167 
1,407 

lot 

7,782 



380, 612 



233,878 

19,930 

2,318 

2,231 

12,015 

9,593 

4,375 

86 

103 

8,454 

13 

5,476 

1,037 

395 

1,240 

73,963 



-2,729 

-2,745 
9,654 
12,399 

2,308 
2,218 



11 
7,372 

2,235 

9 

252 

-4,728 

7,678 

13,256 
220 



1,172 

759 

1,856 



428,352 



40,487 

106,017 

2,810 

64,368 

2,511 

lCf7 

15,440 

2,553 

3,607 

33,015 

225,323 

112,845 

974 

453 

27,087 

3,124 

1,739 

21,586 



428,352 



74,558 
63,431 
31,604 
18,601 
94,425 
13,640 
77,912 
31,936 

3,760 
23,063 

9,578 



846,899 



811,903 

165 

11 

3,221 

7,031 

818 

250 

3,220 

4,356 

269 

1 

15,654 



844,866 



573,650 

33,093 

5,033 

5,854 

17,910 

18,497 

10,285 

304 

227 
18,686 
173 
10,383 
2,373 
1,771 
1,469 
145,148 



2,033 
(1) 

2,022 
22,661 
20,639 

5,924 

5,712 

209 

3 

16,787 

5,441 

26 

464 

-2,955 

17,701 

3,633 
185 



Footnote at end of table. See text for explanatoiy statements and for "Description of the Sample and Limitations of the Datri 



Corporation Returns/1967 



CONSOLIDATED RETURNS 



119 



Table 18.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS— Continued 



Size of total assets— Continued 



$1,000,000 

under 
$5,000,000 



$5,000,000 

under 

$10,000,000 



$10,000,000 

under 
$25,000,000 



$25,000,000 

under 
$50,000,000 



$50,000,000 

under 
$100,000,000 



$100,000,000 

under 
$250,000,000 



$250,000,000 

or more 



(8) 



Number of consolidated returns, total. 

With net income 

Nu]]iber of subsidiaries 



Total assets. 



Cash 

Notes and accounts receivable 

Less : Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (amortisable) 

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 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less: Cost of treasury stock 



Total receipts 

Business receipts 

Interest on Oovemment 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 

Ta:ces 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 

Constructive taxable income from related foreign corporations. 
Net income (less deficit) (65 plus 66 minus 38) 

Net income 

Deficit 



Statutory special deductions, total 

Net operating loss cariyover 

Dividends received deduction. ••> 

Deduction for dividends paid on certain public utility stock. 

Western Hemisphere Trade Corporation deduction 

Income subject to tax 



Income tax, total 

Surcharge 

Investment credit 

Net income (less deficit) after tax (67 minus 76 plus 78). 

Net income after tax 

Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



3,290 
2,220 
8,578 



7,566,516 



531,425 

1,320,568 

59,614 

1,214,630 

85,549 
24,159 
288,724 
25,499 
55,438 

624,437 

3,886,340 

1,719,996 

' 59,133 

23,513 

416,052 

40,302 

11,563 

308,946 



7,566,516 



1,053,4S9 

1,198,500 

546,029 

110,235 

1,869,695 

296,293 

1,027,821 

596,166 

49,834 

922,539 

104,085 



U,865,105 



11,370,375 

5,031 
1,1 
56,005 

117,495 
23,883 

2,272 
61, 398 
47,901 
8,927 
2,617 
168,098 



;,490,130 

242,741 

70,655 

50,322 

179,306 

260,499 

197,438 

5,601 

3,876 

282,754 

8,826 

114,352 

44,531 

31,972 

15,660 

,619,456 



245,936 
1,173 
246,011 
420,735 
174,724 

79,504 

71,996 

7,360 

148 
344,906 

150,169 

1,177 

9,240 

105,082 

279,993 

48,818 
11,670 



(9) 



(10) 



(11) 



(12) 



(13) 



_(l4i_ 



837 

613 

3,835 



892 

640 

5,683 



435 

345 

3,637 



292 

226 

3,659 



258 

210 

3,629 



373 

339 

11,077 



(Thotjamid dolltn) 



6,256,389 



393,675 

1,372,109 

37,830 

900,982 

114,816 
35,035 

218,107 
12,235 
61,404 

665,347 

3,129,997 

1,273,772 

76,897 

28,874 

321,832 

34,541 

9,923 

274,311 



6,256,389 



713,205 

841,003 

525,974 

64,264 

1,641,757 
257,011 

664,393 
431,971 

41,970 
1,092,862 

68,026 



7,894,035 



7,525,913 

4,532 
1,709 
49,227 
36,320 
8,326 

1,591 
54,013 
41,048 
9,414 
2,845 
108,597 



7,661,506 



5,594,374 

115,399 

51,449 

34,791 

102,528 

184,171 

151,547 

4,264 

2,315 

217,023 

13,037 

81,726 

35,759 

20,511 

4,794 

1,047,263 



232,529 
950 
231,770 
331,921 
100,151 

52,914 

44,545 

8,156 

213 
281,021 

127,667 

1,045 

7,353 

111,4a 

211,712 

42,805 
3,211 



13,796,285 



831,323 

3,148,447 

77,707 

1,319,756 

350,992 

170,525 

499,537 

23,023 

283,212 

1,448,035 

6,232,476 

2,440,302 

142,047 

58,161 

721,221 

69,937 

18,313 

650,172 



15,261,446 



1,019,189 

3,767,101 

96,557 

1,993,309 

386,544 
251,140 
533,614 
20,356 
314,930 

1,901,702 

6,308,960 

2,557,036 

358,686 

125,264 

498,701 

80,269 

29,367 

635,219 



13,796,285 



1,358,039 
1,824,573 
1,679,388 

112,785 
3,452,516 

720,734 

1,364,236 

1,210,251 

79,095 

2,116,242 

121,629 



15,578,632 



14,771,473 

14,244 

5,983 

134,177 

163,775 

26,380 

3,169 

108,054 

56,319 

21,287 

3,429 

265,342 



15,055,847 



10,756,036 
179,871 
103,769 
59,307 
204,890 
386,976 
346,751 
10,421 

6,262 
563,006 
22,374 
159,071 
78,725 
53,363 
12,403 
2,112,117 



522,785 
5,005 
521,807 
692,955 
171,148 

93,310 
75,264 
17,892 

654 
603,614 

274,133 

1,763 

16,683 

264,312 

435,844 

110,703 
40,936 



15,261,446 



1,497,700 
1,544,485 
2,394,360 
74,096 
3,194,266 
807,631 

1,339,313 

1,390,722 

37,708 

3,020,394 

89,729 



16,919,425 



16,063,898 

17,845 

7,948 

169,249 

185,894 

27,981 

2,147 

109,501 

50,137 

39,827 

20,602 

224,346 



16,225,377 



11,748,343 
158,370 
U0,349 

43,895 
202,828 
442,627 
322,823 

13,250 

3,039 

415,010 

40,590 

273,646 

83,390 

47,395 

40,437 

2,279,335 



693,548 
13,510 
699,110 
805,365 
106,255 

92,169 

54,826 

33,649 

46 

3,643 

718,735 

331,817 

1,946 

13,122 

385,415 

491,934 

181,448 
30,066 



20,449,334 



1,247,197 

4,443,643 

82,080 

2,585,391 

656,760 
387,734 
511,556 
8,141 
472,608 

2,710,519 

9,145,201 

3,473,433 

525,569 

173,224 

612,083 

122,715 

40,740 

789,689 



20,449,334 



1,793,342 
1,604,571 
3,104,566 
73,374 
4,768,651 
1,208,363 

1,801,034 

1,868,729 

272,100 

4,U3,976 

164,372 



18,270,045 



17,197,546 

23,315 

14,374 

202,114 

165,508 

53,132 

2,819 

158,459 

64,461 

34,431 

32,331 

321,455 



17,349,190 



U,900,603 
156,186 
130,897 

74,517 
249,316 
519,902 
414,752 

14,912 

6,411 

590,924 

69,369 

261,260 

107,597 

68,194 

13,959 

2,720,386 



920,355 
13,666 
920,147 
1,060,057 
139,910 

85,325 

48,722 

29,289 

81 

7,233 

983,553 

443,721 

1,709 

29,517 

505,943 

&16,120 

251,329 
64,057 



39,142,255 



2,094,445 

8,035,935 

357,576 

4,262,398 

1,194,701 

874,001 

1,005,492 

45,119 

1,652,941 

4,854,384 

20,018,345 

7,572,603 

1,082,547 

442,940 

971,225 

234,241 

79,222 

1,268,322 



39,142,255 



3,029,335 
2,520,113 
6,518,288 
114,372 
8,520,260 
2,622,720 

3,306,107 

3,736,013 

393,945 

8,170,118 
290,016 



34,518,548 



33,645 

25,574 

422,901 

320,203 

152,750 

5,914 

131,434 

85,064 

67,398 

69,105 

582,320 



32,729,920 



22,242,889 
219,239 
373,858 
103,883 
535,364 
1,039,517 
720,894 
32,052 

3,676 

1,184,065 

207,367 

575,380 

277,994 

125,153 

8,784 

5,074,300 



1,788,628 

28,004 

1,791,058 

1,960,108 

169,050 

14S,946 

33,768 

56,963 

977 

7,233 

1,824,229 

346,273 

3,174 

64,329 

1,009,114 

1,178,312 

666,274 
76,129 



512,956,382 



34,098,482 

121,908,437 

2,500,361 

35,761,121 

19,537,415 
16,162,376 
11,335,153 
77,345 
14,929,026 

57,333,493 

288,659,435 

107,754,044 

10,099,059 

4,719,839 

5,124,104 

4,714,393 

3,119,452 

11,305,234 



512,956,382 



24,492,325 
22,241,496 
136,428,981 
944,658 
93,243,650 
23,733,684 

58,395,379 

39,869,195 

5,591,313 

104,330,909 
1,320,213 



239,586,652 



273,135,643 

665,302 

530,434 

6,055,823 

1,736,771 

623,327 

39,839 
1,170,138 
468,030 
1,176,663 
1,315,711 
2,668,921 



264,270,870 



177,629,366 

815,537 

3,830,165 

828,923 

3,613,638 

11,496,578 

8,137,218 

196,602 

32,093 

14,679,215 

4,010,259 

3,247,382 

3,243,490 

1,839,771 

41,735 

30,578,848 



25,315,782 

634,266 

25,419,614 

25,651,514 

231,900 

1,772,218 

392,876 

1,003,800 

12,184 

363,358 

23,975,273 

U,232,822 

4,832 

865,392 

15,002,184 

15,234,177 

11,749,088 
1,072,202 



^Less than $500 per return. 

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



120 



Corporation Returns/1967 



CONSOLIDATED RETURNS WITH NET INCOME 

Table 19.— BALANCE SHEETS AND INCOME STATEMENTS, BY INDUSTRIAL DIVISION 



Total 

consolidated 

returns 

with net 
income 



Industrial division 



Agriculture J 
forestry, 

and 
fisheries 



Mining 



Contract 

constriic- 

tion 



Manufac- 
turing 



rransport a t ion , 
communication, 
electric, gas, 

and sanitaiy 
services 



Wholesale 

and retail 

trade 



Finance, 

Insurance , 

and real 

estate 



Nature of 

business 

not 
allocable 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



Number of consolidated returns with net income. 
Number of subsidiaries 



Total assets 

Cash 

Notes and accounts receivable 

Less: Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United States 

State and local 

Other current assets 

loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets (amortisable) 

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 



Other liabilities. 



Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated... 
Retained earnings, unappropriated. 
Less; Cost of treasury stock 

Total receipts 



Business receipts 

Interest on Government obligations; 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total deductions 



Cost of sales and operations... 

Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property. 

Taxes paid 

Interest paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity 

plans 

Other employee benefit plans 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable income from related foreign 

corporations 

Net income (64 plus 65 minus 37) 

Statutoiy special deductions, total 

Met operating loss carryover 

Dividends received deduction 

Deduction for dividends paid on certain public 
utility stock 

Western Hemisphere Trade Corporation fleduction. 
Income subject to tax 



Income tax, total 

Surcharge 

Investment credit 

Net income after tax (66 minus 73 plus 75). 
Distributions to stockholders: 

Cash and property except own stock 

Corporation's own stock 



7,287 
34,520 



567,002,991 



38,580,309 

137,393,418 

2,912,026 

45,472,203 

21,071,446 
17,632,305 
13,186,459 
186,394 
13,200,614 

63,765,765 

308,276,914 

118,346,4U 

11,551,982 

5,321,707 

7,437,01^ 

5,169,354 

3,270,852 

13,929,312 



567,002,991 



31,314,010 

26,959,672 

143,190,625 

1,321,746 

102,372,359 
31,993,130 

63,932,405 

43,739,273 

6,021,317 

118,096,130 

1,937,676 



371,602,769 



351,364,647 

732,450 

567,985 

6,489,563 

2,329,154 

840,802 



49,209 

1,767,067 

716,945 

1,302,542 

l,4iO,802 
4,001,603 



340,566,271 



232,290,146 
1,732,613 
4,442,812 
1,035,797 
4,447,300 
13,462,205 
9,049,309 
279,785 

46,218 

16,677,657 

4,245,693 

4,483,646 

3,771,094 

2,155,300 

62,419 

42,384,277 



31,036,498 

695,725 

31,164,233 

2,309,771 

803,724 

1,110,201 

13,301 

382,545 

28,936,019 

13,542,635 

15,934 

1,015,967 

18,637,570 

12,307,187 
1,282,132 



63 
167 



149 
675 



385 
969 



2,273 
12,392 



544 
3,468 



1,506 
6,594 



1,563 
6,814 



803 
2,940 



(Ihouatrtd dollsru) 



834, 563 



34,993 

112,540 

1,875 

67,860 

2,196 
2,344 

17,253 
350 

11,638 

166,390 

595,841 

3U,933 

16,495 

3,009 

72,894 

7,384 

1,198 

43,900 



834, 563 



56,336 

64,036 

51,093 

3,296 

89,933 
38,286 

67,313 

212,950 

1,091 

271,910 
27,186 



868,746 



108 

362 

8,169 

8,499 

726 

121 

12,777 
5,138 
1,606 
1,166 

5,882 



793,799 



447,536 

5,343 

15,126 

769 

38,232 

19,191 

11,305 

186 

57 

27,025 

1,614 

8,571 

2,549 

6,063 

181 

210,051 



74,947 

53 

74,138 

18,136 

6,465 

1,362 



10,309 
56,664 

26,124 
214 
931 

48,995 

10,780 



8,071,673 



4A5,646 

1,171,469 

8,692 

463,513 

122,508 
55,141 

231,412 
1,671 
36,695 

1,4*2,044 

5,769,263 

2,702,160 

1,343,233 

680,039 

66,286 

153,345 

36,960 

197,298 



!,071,673 



490,726 

268,209 

333,307 

13,907 

1,015,049 
385,038 

715,486 

950,304 

41,915 

3,436,987 

79,755 



6,359,328 



5,927,893 

9,137 
1,345 
35,039 
22,401 
26,416 

1,245 

178,195 
14,497 
34,036 
67,572 
41,497 



4,943,636 



3,047,143 

31,398 

64,809 

4,242 

41,046 

133,622 

65,355 

4,103 

869 

328,781 

659,403 

4,824 

29,067 

20,802 

1,333 

501,339 



1,415,692 

6,792 

1,421,139 

160,396 

75,751 

28,916 



55,729 
1,262,779 

567,579 

208 

13,529 

867,089 

809,491 

18,712 



2,980,804 



219,906 

855,003 

5,690 

245,729 

8,332 
8,535 

207,717 
1,782 
35,M0 

453,628 

1,170,101 

478,155 

71,295 

22,333 

139,311 

11,932 

4,955 

64,131 



2,980,804 



545,054 

262,733 

337,635 

7,319 

569,605 
233,374 

210,635 
239,293 

14,627 

590,917 

30,388 



5,141,228 



4,962,346 

314 

106 

14,023 

42,974 

4,304 



183 

26,523 
16,840 
11,439 
2,384 
59,792 



4,959,219 



4,289,674 
49,219 
16,504 

6,466 
45,278 
56,595 
48,587 

2,352 

1,009 

91,748 
7,769 
7,824 

15,745 

9,674 

290 

310,485 



132,009 

1,745 

183,648 

26,799 

16,575 

9,719 



505 
156,868 

71,063 

508 

4,640 

U7,225 

33,235 

5,743 



227,919,172 



7,711,214 

48,635,146 

903,486 

36,532,757 

4,187,234 
628,772 

5,531,964 
32,256 
295,371 

33,114,870 
148,393,615 

76,083,678 
9,585,702 
4,414,795 
4,720,432 
4,703,853 
3,143,116 
8,291,056 



^27,919,172 



21,199,037 

13,247,956 

13,659,390 

322,693 

33,503,513 

10,715,126 

29,029,765 
24,021,671 
2,405,492 

76,085,271 
1,270,797 



245,608,704 



237,112,757 

165,571 

35,751 

1,013,147 

935,670 

630,565 



26,661 

320,304 

109,075 

803,499 

1,271,395 

2,684,309 



227,300,644 



161,493,961 

754,436 

3,999,377 

436,413 

2,220,240 

8,354,937 

2,741,294 

185,291 

29,60; 
9,199,680 
3,404,735 
3,333,669 

2,470,559 

1,653,332 

25,914 

26,992,152 



13,308,060 

588,539 

13,860,848 

1,301,590 

308,019 

682,806 



310,765 
17,591,510 

8,283,3(X 

9,011 

574,267 

11,151,811 

7,520,552 

1,074,405 



130,067,660 



1,996,354 

5,511,686 

58,497 

2,981,295 

2,455,972 
121,876 

3,273,745 
10,370 
15,647 

8,041,510 

137,034,595 

33,334,935 

193,390 

72,040 

612,484 

153,232 

43,441 

1,673,917 



130,067,660 



3,654,723 

7,622,999 

141,451 

49,339,778 
4,469,928 

27,327,163 
10,849,321 

1,057,071 

22,930,819 

119,296 



54,459,733 



52,685,356 

51,441 
20,448 
323,010 
543,043 
45,260 

6,065 

286,185 
67,307 

117,504 
20,290 

288,824 



46,989,876 



29,915,538 

189,946 

128,969 

135,339 

1,012,033 

3,629,414 

2,401,202 

40,393 

7,702 

5,832,012 

99,645 

316,220 

927,608 

351,343 

5,849 

1,996,163 



7,469,857 

10,611 

7,460,020 

202,306 

88,2Cf7 

99,833 

13,298 

963 

7,259,017 

3,431,082 

410 

359,723 

4,388,661 

3,313,519 
68,336 



16,733,332 



986,044 
4,374,503 

124,494 
4,112,765 

129,846 
64,232 

420,761 
33,058 
33,626 

1,957,177 

5,602,823 

2,309,015 

61,339 

15,281 

454,360 

39,266 

16,042 

423,409 



16,733,382 



2,353,188 

2,179,627 

1,016,610 

152,351 

2,974,434 
700,547 

1,586,775 

1,244,142 

139,224 

4,030,315 
143,.831 



32,635,343 



31,646,560 

6,540 

2,370 

149,896 

169,751 

45,348 

1,158 

98,062 

9,313 

12,655 

37,093 

456,097 



31,679,627 



23,505,895 

153,946 

96,138 

91,375 

618,693 

499,794 

394,738 

13,130 

2,076 

395,649 

28,534 

560,155 

36,230 

36,123 

4,168 

5,192,983 



955,716 

64,460 

1,017,806 

150,821 

138,103 

11,083 



1,635 
871,678 

398,374 

3,730 

27,434 

646,866 

224,235 

39,492 



173,682,065 



26,736,085 

74,829,161 

1,770,234 

317,622 

14,092,745 

16,683,666 

3,214,666 

19,707 

12,734,082 

17,443,734 

6,786,274 

1,502,935 

267,614 

113,403 

1,014,974 

74,078 

20,029 

2,874,258 



173,682,065 



2,760,686 

6,506,873 

119,167,516 

603,057 

8,032,230 
14,910,293 

4,454,484 
5,607,453 
2,305,261 
9,475,800 
151,588 



19,743,231 



U,835,296 

494,769 

504,071 

4,908,014 

452,582 

64,742 

U,051 

299,576 
487,922 
303,667 
17,002 
359,539 



17,588,951 



5,652,251 

432,841 

56,021 

334,300 

296,916 

574,297 

3,243,349 

26,261 

3,067 
376,418 
42,948 
133,335 

186,891 

46,891 

23,157 

6,157,508 



6,713,646 



450,066 

1,403,905 

34,003 

750,662 

72,613 
67,739 
238,937 
36,700 
38,465 

1,146,344 

2,919,389 

1,123,538 

12,414 

302 

356,271 

26,759 

5,111 

356,341 



6,713,646 



664,730 

775,515 
502,070 
72,667 

1,847,811 
540,538 

530,783 

613,639 

56,636 

1,224,092 

114,835 



6,786,373 



6,370,742 

4,570 
3,032 

33,265 
149,234 

22,941 

2,725 

45,445 

6,853 

13,086 

23,900 

105,530 



6,310,499 



2,154,330 

9,862 

1,660,121 

397,472 

130,344 

265,374 

3 

1,751 
1,302,557 

566,506 

964 

23,676 

1,117,291 

811,436 

45,723 



3,938,148 

U5,480 

65.868 

26,893 

174,861 

189,354 

142,979 

7,569 

1,834 
426,343 

1,045 
113,548 

52,445 

24,022 

1,527 

1,023,533 



475,874 

13,663 
486,505 
52,238 
40,247 
U,103 



434,946 

193,603 

939 

11,717 

299,619 

83,939 

29,721 



^Less than $500 per returns. 

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



Corporation Returns/1967 



121 





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122 



Corporation Returns/1967 



ACTIVE CORPORATION RETURNS 

Table 20. —NUMBER OF RETURNS, NET INCOME, TAX, AND INVESTMENT CREDIT, BY INTERNAL REVENUE DISTRICT IN WHICH RETURN WAS FILED 



Internal Revenue region and district 



Total active corporation returns 



Number of 
returns 



Net income 

(less 

deficit) 

(ThouaantI 
dottari) 



Number of 
retiims 



(Thousand 
doltara) 



(Thouamd 
doltara) 



Investment 
credit 

(TtwMmwrd 
dollara) 



Small Business Corporation returns, Form 1120^ 



Number of 
returns 



Net Income 

(less 

deficit) 

(Jhauamd 

dotlara) 



Number of 
returns 



All regions, total. 



North-Atlantic Region, total. 



Albany 

Augusta .... 

Boston 

Brooklyn 

Buffalo 

Burlington. . 

Hartford 

Manhattan.. . 

Portsmouth. . 
Providence., 



Uld-Atlantlc Region, total. 



Baltimore ... 

Newark 

Philadelphia. 

Pittsburgh. . . 

Richmond 

Wi Lnington . . . 



Southeast Region, total. 

Atlanta 

Binnlngham. 



Columbia. 
Greensboro. . . 

Jackson 

Jacksonville, 
Nashville 



Central Region, total. 



Cincinnati.. . 
Cleveland.. . . 
Detroit 

Indianapolis, 
loulsvllle.. . 
P&rkersburg. . 



(ttdwest Region, total. 



Aberdeen.. ., 

Chicago 

Des Uoines.. 

Fargo 

UllHaukee... 

Omaha 

St. louls... 

St. Paul 

Springfield. 



Southwest Region, total. 

Albuquerque 

Austin 

Cheyenne 

Dallas 

Denver 



Uttle Hock... 
New Orleans . . . 
Oklahoma City. 
Wichita 



Western Region, total. 

Anchorage 

Boise 

Helena 

Honolulu 

Io6 Angeles 



Phoenix , 

Portland 

Reno 

Salt Uke City., 
San Francisco. . 
Seattle , 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



1,534,834 



78,143,974 



990,033 



86,597,799 



33,287,826 



2,074,107 



200,822 



1,816,571 



Office of International Operations^. 



395,718 

15,730 
7,060 
64,528 
38,059 
33,908 

3,903 
29,551 
134,773 

6,502 
11,704 

219,244 

34,928 

36,101 
45,314 

20,457 
25,994 
6,450 

131,463 

26,658 
15,925 
13,289 
30,269 

10,380 
66,458 
18,474 

171,726 

25,102 
44,721 
46,494 

30,177 
15,332 
9,900 

2U,953 

4,134 
66,088 
18,188 

3,626 
33,318 

11,265 
33,433 
25,345 
14,006 

154,452 

5,121 
33,252 

3,104 
30,719 
17,930 

10,357 
24,668 
15,933 
13,368 

196,379 

1,791 
4,732 
5,436 
6,337 
77,792 

10,775 
15,022 
4,369 
7,853 
39,691 
22,581 

899 



27,711,340 

897,281 
165,900 

3,234,526 
670, 103 

1,781,636 

60,367 

1,129,166 

19,367,755 

107,481 

297,125 

10,593,033 

1,277,240 
2,827,212 

2,451,884 

1,957,096 

679,354 

1,400,247 

4,762,279 

1,065,191 
340,684 
306,524 

1,415,095 

163,489 
971,044 
495,252 

12,155,588 

1,758,263 
2,659,832 
5,666,784 

1,384,940 
547,321 



11,937,476 

55,181 

5,430,171 

518,814 

37,143 
1,396,339 

310,027 
1,897,790 
1,672,763 

619,198 

4,677,302 

41,559 
1,438,052 

22,349 

1,193,666 

393,743 

152,524 
474,091 
645,484 
310,834 

6,214,256 

16,356 

96,336 

65,089 

Ul,340 

2,526,474 

89,610 
347,711 
131,540 
1U,563 
2,025,931 
659,251 



92,700 



249,70i 

10,504 
4,335 
43,236 
50,549 
22,579 

2,599 
19,152 
84,736 
4,537 
7,477 

140, 194 

22,201 
53,006 
30,805 

12,863 
17,168 
4,151 

113,279 

17,920 

10,760 

3,966 

21,358 

6,741 
39,301 
12,733 

115,996 

15,990 
29,923 
32,864 

19,992 
10,650 
6,577 

148,309 

2,899 
45,055 
13,090 

2,643 
23,479 

7,539 
26,053 
18,363 

9,183 



96,253 

2,839 
21,234 

1,958 
18,640 
10,751 

6,530 
15,231 
10,511 

8,509 

120,871 
1,020 
3,473 
3,689 
3,058 
48,263 

5,996 
9,583 
2,243 
4,971 
24,036 
14,539 

427 



29,754,461 

946,205 
195,376 

3,570,190 
993,246 

1,9a;, 554 

74,588 

1,277,128 

20,296,160 

134,897 

357,117 

11,560,572 

1,403,889 
3,150,6CH 
2,698,037 
2,091,910 
785,256 
1,430,876 

5,513,537 

1,166,920 

427,728 

346,010 

1,521,914 

201,670 

1,253,844 

595,451 



1,885,407 
3,046,149 
5,986,918 

1,536,799 

616,728 
180,605 

12,976,384 

63,696 

5,906,533 

567,946 

47,679 
1,505,008 

343,793 
2,059,373 
1,797,955 

684,396 

5,699,917 

70,698 
1,629,518 

38,333 

1,444,719 

484,896 

206,627 
701,242 
734,683 
339,201 

7,701,830 
34,302 
139,147 
35,429 
173,431 
3,225,540 

174,891 
429,586 
170,532 
156,674 
2,367,793 
744,505 

133,492 I 



11,490,737 

412,160 
75,254 
916,869 
348,776 
815,353 

25,370 

508,967 

8,202,112 

43,346 
142,025 

4,394,837 

497,919 
1,172,193 
1,054,476 

888,671 
301,187 
430,391 

2,063,094 

462,875 
155,537 
127,323 
631,104 

66,198 
394,973 
225,084 

5,651,426 

786,120 
1,273,691 
2,682,305 

609,851 

239,903 

59,556 

4,941,628 

20,207 

2,412,731 

198,639 

12,496 

613,492 

115,632 
714,730 
582,836 
270,765 



23,069 

556,275 

3,061 

5U,861 

139,397 

60,623 
243,043 
232,005 
144,679 

2,727,983 

9,173 

40,551 

26,189 

60,897 

1,185,884 

55,493 
155,086 
49,593 
52,305 
843,596 
249,216 

46,108 



640,402 

22,022 

5 •'i-^i-', 
33)222 
18,547 
39,929 

1,473 

23,732 

482,341 

2,465 

6,227 

283,366 

27,853 
50,615 
73,387 

70,583 
26,752 
34,176 

143,264 

34,500 
16,910 
9,894 
36,856 

3,116 
31,367 
10,621 

276,535 

39,634 
85,248 
102,897 

33,0m 
12,323 
2,919 

319,772 

882 

145,878 

10,669 

1,130 

34,182 

12,814 
61,622 
35,121 
17,474 

159,317 

1,523 

44,062 

874 

35,719 

14,044 

3,725 
22,056 
26,388 
10,926 



250,473 

909 

5,114 

1,106 

3,973 

98,136 

5,151 
13,195 
10,754 

2,935 
74,561 
34,639 

978 



49,804 

1,391 

742 

4,061 

15,179 

3,230 

495 

3,877 

19,049 

673 

607 

23,446 

3,404 
10,381 
4,050 

1,895 

3,131 

535 

26,033 

3,327 
2,234 

1,421 
3,393 

1,690 
11,640 
2,323 



2,440 
4,966 
6,390 

7,255 
2,560 

1,131 

31,407 

937 
9,616 
3,319 

773 
3,671 

2,216 
4,508 
3,516 
2,351 

22,697 

830 

3,588 

719 

3,818 

3,437 

1,926 
3,378 
2,909 
2,092 

22,643 

(«) 

1,244 

1,351 

483 

6,180 

1,630 
1,340 
595 
1,328 
3,651 
4,119 



275,213 
11,173 
-5,007 
26,553 
51,776 
34,778 

5,948 
28,657 
116,261 
10,015 
-4,941 

184,025 

41,416 
73,882 
34,300 

21,792 
8,208 
3,927 

284, ItB 

29 572 
20,587 
18,423 
44,991 

21,940 
133,536 

15,060 

282,653 

30,455 
33,109 
35,500 

87,483 
33,268 
7,843 

390,809 

7,268 
115,663 
56,184 

9,655 
44,034 

29,937 
57,526 
47,148 
23,394 

254,751 

6,038 
39,163 

7,503 
79,932 
19,976 

23,524 

54,700 

22,958 

957 

145,006 

(«) 

18,884 

5,2% 

2,609 

24,657 

-2,037 
6,383 
5,757 
8,030 
30,769 
43,643 



(9) 



32,996 

1,294 
389 
2,579 
10,027 
2,458 

418 
2,435 
12,910 
(«) 
(•) 

14,079 

2,129 
6,381 
2,379 

1,184 
1,740 
("i 

16,689 

1,391 

1,640 

931 

2,368 

1,3U 
7,151 
1,395 

17,033 

1,436 
3,360 
4,886 

4,679 

1,840 

882 

21,631 

570 
6,648 
2,847 

604 
2,673 

1,343 
2,996 
2,734 
1,216 

14,057 

523 
2,135 

339 
2,286 
2,251 

1,400 
2,213 
1,631 
1,229 

13,245 

(•) 

945 
745 

(•) 
3,494 



924 

279 

885 

2,072 

2,902 



(*) Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
^Includes the District of Columbia. 

This office receives returns of domestic corporations with foreign addresses and returns of resident foreign corporations. 
NOTE: Weighting factors used for statistics classified by Internal Revenue regions and districts differ slightly from those based on national weighting factors, 
explanatory statements and for "Description of the Sample and Limitations of the Data." 



See text for 



Section 



Explanation of Terms 



The following explanations include definitions and limita- 
tions of classifications used, and adjustments made in prepar- 
ing the statistics. These explanations are designed to aid the 
user in interpreting the statistical content of this report and 
should not be construed as interpretations of the Internal 
Revenue Code, or related regulations, procedures, or policies. 
Code sections cited were those in effect for 1967. 



Accounts payable 

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

Deposits and withdrawable shares may have been reported 
in accounts payable by banks and savings institutions. When 
identified, such amounts were transferred to "other current 
liabilities." 

Accumulated amortization 

(See "Intangible assets.") 

Accumulated depletion 

(See "Depletable assets.") 
Accumulated depreciation 

(See "Depreciable assets.") 

Active corporation returns 

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

Additional tax under controlled group provisions 

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



For those corporations which allocated a single surtax ex- 
emption under section 1561, the additional tax was derived 
to represent the extra tax, computed at the surtax rate, which 
resulted from the difference between the exemption normally 
allowed corporations and the corporation's share of the group 
exemption. 

Under section 1562 each group member was allowed a full 
surtax exemption. The 6 percent penalty tax was required for 
each member of the group reporting taxable income and was 
in addition to regular normal tax and surtax (or alternative 
tax) on taxable income. However, if only one member of the 
group reported taxable income, no penalty tax was required 
of that member. Additional tax was computed at 6 percent of 
the surtax exemption. Since the exemption could not exceed 
$25,000, the maximum penalty tax per return was $1,500. 

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

Income tax shown throughout this report includes the ad- 
ditional tax under controlled group provisions. For additional 
information on controlled groups, see the discussion of 
"Members of controlled groups." 

Additional tax under controlled group provisions for 
multiple surtax exemptions under section 1562 

(See "Additional tax under controlled group provisions.") 

Additional tax under controlled group provisions for 
reduction in surtax exemption under section 1561 

(See "Additional tax under controlled group provisions.") 
Advertising 

Advertising expenses were allowable as a deduction vmder 
Code section 162 if they were ordinary and necessary and 
bore a reasonable relation to the trade or business of the cor- 
poration. The amount shown in the statistics includes adver- 
tising identified as a cost of sales or operations as well as ad- 
vertising separately identified as a business deduction. 

123 



124 



Corporation Returns/1967 • Explanation of terms 



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

Allowance for bad debts 

Allowance for bad debts, as reported on the balance sheet, 
was the reserve or allowance set aside to cover uncollectible 
or doubtful notes, accounts, and loans. See also, "Notes and 
accounts receivable." 

Alternative tax 

Alternative ta.x is discussed under "Income tax" in this sec- 
tion. 

Amortization 

Amortization was the sum of: 

( 1 ) Deferred expenses written off for — 

(a) Research and experimental expenditures (Code sec- 
tion 174) 

(b) Exploration and development expenditures (Sec- 
tions 615 and 616) 

(c) Organizational expenditures (Section 248) 

(d) Trademark and tradename expenditures (Section 
177) 

(2) Any remaining deductions in lieu of depreciation for 
emergency facilities for the national defense, certified by the 
Federal Government before 1960. Actual amortization over 
the 60-month period provided by Code section 168 may have 
been delayed by (a) the time required to complete the facil- 
ity and by (b) the election to begin amortization with the 
next full taxable year after acquisition or completion of the 
facility. 

Amounts shown include amortization reported as a manu- 
facturing or operating cost. 

Amount selected for exemption from suspension 
period property 

(See "Cost of property used for investment credit.") 
Annual returns 

Annual returns were filed for twelve-month accounting 
periods ended in July 1967 through June 1968. 

Bad debts 

Bad debts occurring during the year, or a reasonable addi- 
tion to an allowance or reserve for bad debts, were allowable 
as a deduction under Code section 166. 

When bad debts which were not recovered during a year 
were deducted using the reserve method the amount re- 
covered was regarded as an income item and included in 
"other receipts." Section 593 of the Code defined the accept- 
able reserve method of accounting for bad debts (and limits 
the deduction) for banking and savings institutions. 



For banks and domestic building and loan associations, 
corporate or government debts evidenced by certain bonds 
which became worthless during the year were chargeable as 
bad debts under Code section 582. For other corporations, 
such losses were subject to the special capital gain or loss 
provisions of the law. 

Business receipts 

Business receipts were, in general, the gross operating re- 
ceipts of the corporation 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 corporations. 
The latter corjjorations included manufacturers that fre- 
quently rented products rather than sold them, such as tabu- 
lating or electronic equipment ; lessors of public utility facili- 
ties such as docks, warehouses, and pipelines; and companies 
engaged in rental services, such as the rental of automobiles 
or clothing. 

Some corporations treated excise and related taxes which 
were included in the sales price of their products as part of 
their gross receipts from sales ; others reported their receipts 
after adjustment for these taxes. When treated as receipts, 
excise and related taxes were deducted on the tax return as 
part of the cost of goods sold or were included in the sepa- 
rately itemized deduction for ta.xes paid. In any case, the re- 
ceipts as reported by the taxpayer were included in the statis- 
tics. See also, "Cost of sales and operations." 

In the finance division, business receipts included such 
banking items as fees, commissions, trust department earn- 
ings, 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.) 

Business receipts also included the income reported by 
finance companies from discounts and service fees. In some 
instances, such income included interest which was not sepa- 
rately identified. Premium income of most insurance compa- 
nies was also included in business receipts. However, certain 
mutual insurance companies with total receipts of less than 
$500,000 were not required to report premium income. 
Therefore, total business receipts for insurance carriers are 
slightly understated. 

Generally, in the finance division, income from investments, 
when identified in schedules attached to the return, was allo- 
cated to one of the specific types of investment income for 
which statistics are shown separately. Rent or cooperative 
apartment assessments reported by real estate operators, 
however, were accepted as business receipts. 

Business receipts reported by security and commodity bro- 
kers, dealers, and exchanges, and by real estate subdividers, 
developers, and operative builders, required special statistical 
treatment. For these returns, net profit or loss from sales of 
securities or real estate, when identifiable, was allocated to 
the statistics for net gain or loss from noncapital assets. If the 
cor]3oration reported both business receipts and cost of sales 
without identifying the source, and the cost of sales was 50 
percent or more of the business receipts, the items were con- 
sidered to include security or real estate transactions and only 



Corporation Returns/1967 • Explanation of terms 



125 



the net gain or loss was used for the statistics. Otherwise, 
business receipts for tiicse companies were used as reported 
and included commissions and service fees. 

Calendar year returns 

Calendar year returns were those filed for the twelve- 
month accounting period ended December 1967. 

Capital stock 

Capital stock represented amoimts of outstanding shares, 
both common and preferred, of ownership in the corporation 
as shown in the balance sheet. 

Cash 

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



Compensation of officers 

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

Consolidated returns 

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

The filing of a consolidated return for a parent corporation 
and its subsidiaries constituted an election of group reporting, 
which, with certain exceptions, had to be followed in subse- 
quent years. By law, the consolidated filing privilege could be 
granted to all affiliated domestic corporations connected 
through stock ownership with a common parent corporation 
except: (1) regulated investment companies, (2) real estate 
investment trusts, (3) corporations deriving a large percen- 
tage of their gross income from sources within a United 
States possession, (4) corporations designated tax-exempt 
under Code section 501, and (5) China Trade Act corpora- 
tions. Affiliated insurance companies were allowed to file a 
consolidated return if they were taxable under the same pro- 
visions of the Code; however, noninsurance companies with 
which they also may have been affiliated could not be in- 
cluded in the same return. 

A consolidated return, filed by the common parent com- 
pany, was treated as a unit, each statistical classification 
being determined on the basis of the combined data of the 
affiliated group. Therefore filing changes to or from a consol- 



idated return basis affect year-to-year comparability of the 
statistics. 

Constructive taxable income from related foreign 
corporations 

Constructive taxable income from related foreign corpora- 
tions is the sum of ( 1 ) includable income of Controlled For- 
eign Corporations, and (2) income resulting from foreign 
taxes deemed paid. Each of these items is discussed under 
separate headings. 

Contributions or gifts 

Contributions or gifts to charitable, religious, educational, 
and similar organizations were deductible under Code sec- 
tions 170, 809, and 882. In general, the deduction was lim- 
ited to 5 percent of net income computed without regard to 
this deduction ; certain additional adjustments were required 
in the case of life insurance companies. Amounts contributed 
in excess of this limitation during the 5 preceding years could 
be carried forward to the current year so long as the sum of 
the current-year contributions and the amounts carried for- 
ward did not exceed the limitation based on current-year net 
income. 

Cost of property used for investment credit 

Cost of property used for investment credit was the total 
amount invested in certain depreciable assets, principally 
machinery and equipment with a useful life of 4 years or 
more, that was reported in connection with the computation 
of the investment credit. Included were amounts reported for 
which the credit could not be claimed for 1967 either wholly 
or in part, because of the absence of income tax against 
which the credit was applied, or because of the limitations on 
the size of the allowable credit in any one year. Also included 
were amounts allocated by Small Business Corporations filing 
under Code section 1372, for use by their shareholders in 
computing their investment credits. 

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

Although corporations generally reported their investments 
at cost, most corporations claiming the investment credit for 
leased property used the fair market value instead. 

Cost of property used for investment credit included the 
cost of property subject to the suspension of the investment 
credit. The total cost of such property was not required to be 
reported separately and, therefore, is not available. Corpora- 
tions were allowed to exempt no more than $20,000 of the 
cost or basis of property (less any exemption that may have 
been used in 1966) which otherwise would have been consid- 
ered as suspension period property, and to claim investment 
credit on that exempted ainount. For taxable year 1967, then, 
the amount available for exemption was $20,000, less any 
amount claimed as the exemption for taxable year 1966. The 
amount selected for exemption from suspension period prop- 
erty was also limited by some restrictions and exclusions. For 
example, "Affiliated groups," defined in terms of 50 percent 
stock ownership, were allowed only one exemption for the 
group as a whole. Also, an exemption was not allowed for 



126 



Corporation Returns/1967 • Explanation of terms 



property involved in transactions between certain related tax- 
payers. In the case of leased property, the exemption (and 
the credit based on it) could not be passed on to the lessee 
even though for ordinary investment credit purposes this 
treatment was allowed. Howe\er, a lessor in the business of 
leasing property could claim a credit on exempted property. 
(See "Suspension period property" in this section.) 

Cost of sales and operations 

Cost of sales and operations generally comprised the direct 
costs incurred by the corporation in producint; goods or pro- 
viding services. Included were cost of materials used in man- 
ufacturing, cost of goods purchased for resale, direct labor, 
and operating expenses. 

Operating expenses, which were part of the cost of goods 
sold, typically included excise and related taxes only if the 
corporation treated these taxes as part of the sales price of 
their product. When these taxes were identified in cost of 
goods sold schedules, they were added to the statistics shown 
for the separate deduction for ta.xes paid. Similarly, operating 
expenses for depreciation, depletion, amortization, rent of 
buildings or real estate, advertising, contributions to pension 
plans, and contributions to other employee benefit plans, were 
transferred to their respective deduction categories when 
identified in cost of sales and operations schedules. 

The income or loss from sales of securities or real estate by 
certain financial institutions was transferred from business re- 
ceipts, and the net profit or loss from these transactions in- 
cluded in net gain or loss from sales or exchanges of noncapi- 
tal assets. Therefore, the cost of such sales was excluded from 
cost of sales and operations. (See "Business receipts.") 



Cost of treasury stock 

Cost of treasury stock was the total value of issued 
common or preferred stock, which had been reacquired, was 
held at the end of the year by the issuing corporation, and 
was available for resale or cancellation. The issuing corpora- 
tion may have reacquired the capital stock by purchase, by 
donation to the corporation, or in settlement of a debt due 
the corporation. Treasury stock was not part of capital stock 
outstanding and did not include unissued capital stock. 

The amounts shown may be somewhat understated. Treas- 
ury stock intended for resale may have been reported as an 
asset on some tax returns and if not clearly identified would 
have been included in the statistics for "other investments." 



Credit for United States tax paid on nonhighway 
gasoline and lubricating oil 

Credit for United States tax paid on nonhighway gasoline 
and lubricating oil was allowed in full or in stated amounts 
by section 39 of the Code for gasoline used on farms for 
farming purposes or for gasoline used for off-highway pur- 
poses or by local transit systems, or for lubricating oil used in 
other than highway motor vehicles. This credit against pay- 
ment of income tax, allowed only if taken on a timely filed 
return, was devised to provide a more efficient administration 
of gasoline and lubricating oil excise tax refunds allowed 
under sections 6420, 6421, and 6424. 



Deduction for dividends paid 

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

Depletable assets 

Depletable assets represented, in general, the gross end-of- 
year value of mineral property, oil and gas wells, other natu- 
ral deposits, standing timber, intangible development and 
drilling costs capitalized, and leases and leaseholds, each sub- 
ject to depletion. Accumulated depletion represented the 
cumulative adjustment to these assets shown on the corpora- 
tions' 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 depletion 
may not be closely related to the current-year depletion de- 
duction. The balance sheet accounts reflected book values; 
the depletion deduction reflected the amount claimed for 
tax purposes. 

Depletion 

Depletion was a deduction allowable for the exhaustion of 
natural deposits or timber. The depletion was computed on 
the basis of cost for standing timber. In the case of other nat- 
ural deposits the depletion could be computed either on the 
basis of cost or upon a fixed percentage of the gross income, 
less rents and royalties, from the depletable property. Gener- 
ally, for gas and oil wells the gross income was the actual 
sales price, or representative market or field price if the oil or 
gas was later converted or manufactured prior to sale. For 
other minerals gross income was the gross income from min- 
ing, defined to include not only the extractive processes, but 
also certain treatment processes. It also included any adjusted 
exploration expenditures required to be recaptured and in- 
cluded as gross income under Code section 617. 

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 prop- 
erty, computed without the depletion deduction. The percen- 
tage rates for each type of deposit were listed in Code section 
613 and ranged from 5 to 27/2 percent. 

Under elective provisions of the Code, exploration and de- 
velopment expenditures connected with certain domestic nat- 
ural deposits (except oil and gas), generally, could be de- 
ducted currently, treated as deferred expenses, or capitalized. 
The amounts deferred or capitalized were not to be reported 
as depletion. 

The amounts shown in the statistics also include any iden- 
tifiable depletion reported as a cost of sales or operations. 



Depreciable assets 

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



Corporation Retums/1967 • Explanation of terms 



127 



example, were includable in intangible assets. 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-certified 
emergency facilities which were eligible for five-year amorti- 
zation in lieu of regular depreciation. Also included, when 
the corporation reported them in its balance sheet as depreci- 
able, were fully depreciated assets and partially completed as- 
sets for which no deduction was allowable. 

The amounts shown are, in general, the gross amounts be- 
fore adjustments for depreciation charged in current and 
prior years. Some corporations, however, reported only the 
net amount of depreciable assets after adjusting for these de- 
preciation charges. 

Among the corporations reporting only a net amount of 
depreciable assets were many insurance carriers reporting bal- 
ance sheet information in the format required by state insur- 
ance regulations. This format usually provided for the report- 
ing of only net depreciable assets and only the home and 
branch office buildings and equipment were included. Other 
real estate holdings of these corporations were reported as 
"other investments." 

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

The value of depreciable assets and accumulated deprecia- 
tion may not be closely related to the current-year deprecia- 
tion deduction. The balance sheet accounts reflected book 
values; the depreciation deduction reflected the amount 
claimed for tax purposes. 

Depreciation 

Depreciation deducted as a reasonable allowance for the 
exliaustion, wear and tear, and obsolescence of business prop- 
erty was allowable under Code section 167. A deduction for 
depreciation was not allowable on inventories, or land apart 
from the physical improvements or developments added to it. 

Several methods of computation could have been used in 
determining the deduction for the year. The most common 
method was straight line, whereby an equal amount is de- 
ducted in each year of the useful life of the asset. The declin- 
ing balance and the sum of the years-digits methods, whereby 
a larger portion of the asset's cost is written off during the 
earlier years of its life than during its later years, were also 
commonly used. These latter methods were specifically au- 
thorized by the Internal Revenue Code of 1954 and were 
generally permissible in the case of assets acquired after De- 
cember 31, 1953. Revised standards based on replacement 
practices, which could be used to establish the reasonableness 
of the allowance, were issued in 1962 and modified in 1965. 

The use of accelerated depreciation methods was restricted 
somewhat during the suspension of investment credit from 
October 10, 1966 through March 9, 1967. During the suspen- 
sion period, certain real property not eligible for the invest- 
ment credit could be depreciated using only the straight-line 
method or the declining balance method at a rate not exceed- 
ing 150 percent of the straight-line method. 

With the termination of the suspension period on invest- 
ment credit by Public Law 90-26, qualifying real property. 



mainly buildings constructed or erected after May 23, 1967, 
again became eligible for accelerated depreciation methods. 
For those properties for which construction or erection began 
during the suspension period and continued after the end of 
the suspension period, only that portion of the basis attrib- 
uted to the work completed after May 23, 1967 was eligible 
for accelerated depreciation. 

Amounts shown as depreciation include any identifiable 
depreciation reported as an operating or manufacturing cost. 
Also included in the statistics are the amounts deducted on 
leasehold improvements, patents, and copyrights, as well as 
small amounts of additional first-year (section 179) deprecia- 
tion. To comply with the definition of depreciation under the 
Internal Revenue Code, so-called amortization on station 
connections in the communications industry and of capital- 
ized film production costs in the motion picture industry re- 
ported elsewhere in the return were also included in the sta- 
tistics. 

Distributions to stockholders 

Distributions to stockholders consisted of the corporation's 
own stock, and of cash and other property, generally reported 
as part of the analysis of unappropriated retained earnings. 
Liquidating dividends, when identified, were excluded. 

In those instances where a corporation reported one total 
for distributions to stockholders and did not identify this dis- 
tribution as cash or stock, the total was treated as a distribu- 
tion to stockholders in cash and property other than in the 
company's own stock. 

For Small Business Corporations electing to be taxed 
through shareholders, distributions of money made within 
2/2 months after the close of the tax year were considered to 
be distributions of the corporation's undistributed taxable 
income of the preceding taxable year. Otherwise, the statistics 
do not include amounts taxed but not actually distributed to 
stockholders in 1967. Conversely, the statistics do include 
amounts taxed through stockholders in previous years but not 
distributed until 1967. 

Dividends on certain public utility stock 
subject to a 60.208 percent deduction 

Dividends on certain public utility stock subject to a 60.208 
percent deduction are discussed under "Dividends received 
from domestic corporations." See also, "Statutory special de- 
ductions" and the Changes in Law section of this report de- 
scribing the effect of the surcharge on this statistic. 

Dividends received deduction 

Dividends received deduction is discussed under "Statutory- 
special deductions." See also, "Dividends received from do- 
mestic corporations," and the Changes in Law section of this 
report. 

Dividends received from domestic corporations 

Dividends received from domestic corporations represented 
most distributions from current as well as accumulated earn- 
ings and profits of companies incorporated in the United 
States. For the most part, dividends received from domestic 
corporations included those recognized in computing the spe- 



128 



Corporation Returns/1967 • Explanation of terms 



cial deduction from net income for domestic intercorporate 
dividends received. (See "Statutory special deductions" in 
this section.) 

Certain domestic dividends, although not deductible, were 
nevertheless included in dividends received from domestic 
corporations. They were dividends received by regulated in- 
vestment companies, real estate investment trusts, and Small 
Business Corporations electing to be taxed through share- 
holders. Certain other dividends not deductible were 
treated for the statistics as "other receipts" except where 
shown separately as "other dividend income" in table 5. For 
a description of such dividends, see "other receipts" and 
"other dividend income" in this section. 

For most of the domestic dividends received, the deducti- 
ble portion was equal to 85 percent (about 61 percent for 
dividends received on certain public utility stock) . However, 
a 100 percent deduction was allowed for dividends received 
by members of a controlled group from other members of the 
same controlled group. This deduction was allowed when the 
group did not elect to file a consolidated return and agreed 
instead to apportion a single $25,000 surtax exemption 
among the group members. 

Dividend distributions among member corporations elect- 
ing to file a consolidated return were eliminated as part of 
the consolidated reporting of tax accounts. For tax purposes, 
dividends reported on these returns represented amounts re- 
ceived from corporations that were outside the tax-defined 
affiliated group. 

Table 5 of this report shows statistics for the types of divi- 
dends included in domestic dividends for this report. 

Dividends received from foreign corporations 

Dividends received from foreign corporations represented 
those distributions from current as well as accumulated earn- 
ings and profits of companies incorporated in foreign coun- 
tries. 

Dividends from foreign corporations included ( 1 ) divi- 
dends, subject to the 85 percent deduction, received by 
United States- corporations from those foreign corporations at 
least 50 percent or more of whose gross income was effec- 
tively connected with business conducted in the United 
States, (2) dividends, subject to the 100 percent deduction, 
received by United States corporations from wholly owned 
foreign subsidiaries all of whose gross income was effectively 
connected with the conduct of United States trade or busi- 
ness, and (3) any other foreign dividends including (a) mini- 
mum distributions of Controlled Foreign Corporation profits 
under subpart F of the Internal Revenue Code, (b) certain 
gains from the sale, exchange, or redemption of Controlled 
Foreign Corporation stock, and (c) foreign dividends re- 
ceived by Small Business Corporations electing to be taxed 
through shareholders. 

Excluded from the dividend statistics was the "gross-up" of 
foreign taxes paid or deemed paid from the earnings and 
profits from which the dividends of subsidiaries incorporated 
in "developed" countries were distributed. This was done 
even though gross-up was considered by law to be part of the 
dividends received. Dividends only constructively received 
from foreign subsidiaries reported on the tax returns as "in- 
cludable income from Controlled Foreign Corporations" 
were also excluded. If these amounts were actually distrib- 
uted at a later date, they were neither retaxed nor reported. 



Foreign dividend statistics presented in this report may be 
somewhat understated because of variations in taxpayer re- 
porting. Some corporations reported certain foreign dividends 
as "includable income from Controlled Foreign Corpora- 
tions," since both were reported in the schedule for dividends 
received. Where identified, the amounts were treated for the 
statistics as foreign dividends. 

Dividends received from wholly owned foreign 
corporations subject to 100 percent deductions 

(See "Dividends received from foreign corporations" and 
"Statutory special deductions." See also. Changes in Law 
section of this report.) 

Dividends subject to 85 percent deduction 

(See "Dividends received from domestic corporations.") 

Employee benefit plans 

Employee benefit plans, as shown in table 4, include (a) 
pension, profit-sharing, stock bonus, and annuity plans, and 
(b) other employee benefit plans. 

Estimated tax payments 

Estimated tax payments were required if a corporation's 
income tax (including tax from recomputing prior year in- 
vestment credit) after foreign tax and investment credits was 
reasonably expected to exceed the sum of $100,000, and any 
payment credits such as for Federal excise tax paid on non- 
highway gasoline and lubricating oil. Estimated tax was the 
excess of the expected tax over this sum. 

The estimated tax payable, after reduction by overpayment 
credits from prior years, generally, was required to be paid on 
an installment basis with the total estimated liability due to 
be paid by the close of the taxable year. If the conditions for 
paying estimated tax were met within the first 3 months of 
the tax year, installment payments were in general due with 
the filing of a declaration of estimated tax in the 4th month, 
and in the 6th, 9th, and 12th months of the year respectively. 
However, if tax liability was only later determined to be sub- 
ject to the estimated tax requirements, a declaration might be 
filed in the 6th, 9th or 12th month of the year. A late decla- 
ration entailed fewer installment payments, but the percen- 
tage due for each installment was proportionately increased. 

Installment payments were considered as meeting the legal 
requirements if the "estimated tax" upon which they were 
based fell into any of the following four categories : 

( 1 ) If it amounted to 70 percent of the tax shown on 
the final return, after subtracting the $100,000 estimated tax 
exemption and allowable credits, 

(2) If it amounted to as much as the previous year's tax 
reduced by $100,000, provided the prior year accounting pe- 
riod covered 12 months, 

(3) If it was equal to what would have been last year's 
tax liability (after subtracting the $100,000 exemption and 
allowable credits), had the current tax rates been applicable 
to that year's income, or 

(4) If it was equal to 70 percent of the tax that would 
be due (after subtracting the $100,000 exemption and allow- 
able credits) on the basis of current income, up to a specified 
cut-off date, annualized for the year. 



Corporation Returns/1967 • Explanation of terms 



129 



If the actual income tax liability after credits reported on 
the return was in excess of the payments of estimated tax and 
other payments, e.g., payments with request for extension of 
filing time, the balance was due in one or two equal install- 
ments. See "Tax due" in this section. On the other hand, if 
the actual income tax liability was less than the allowable 
payments and credits, the corporation was entitled to a re- 
fund. See "Overpayment" in this section. 

Estimated tax payments shown in this report may be some- 
what less than the legal maximum percentages of tax due be- 
cause, as indicated above, certain tolerances were allowed by 
law in the relationship of the installment payments to the 
tax. Further, under provisions of the Tax Adjustment Act of 
1966, corporations with taxable years beginning after Decem- 
ber 31, 1966, were required to pay 100 percent (four install- 
ments, 25 percent each) of the estimated tax during the taxa- 
ble year. This provision also shortened from 7 to 4 years the 
transition period earlier prescribed by the Revenue Act of 
1964 to achie\e full prepayment of estimated tax during the 
corporation's taxable year. Previously, only the first two in- 
stallments were due within the taxable year; the second two 
were payable afterward. For corporations with accounting 
periods beginning before January 1, 1967 (generally, 
accounting periods beginning August through December 
1966 and ending July through November 1967 for purposes 
of this report) , only 74 percent ( 12 percent each for the first 
two installments and 25 percent each for the last two) was 
required to be paid. For corporations with accounting periods 
beginning after that date, 25 percent of the estimated tax was 
due for each installment. 

Besides the limitations based on law, payments shown in 
the statistics may be slightly understated because of taxpayer 
reporting variations and the inability to identify all of the 
amounts from the tax returns. 

Exemption 

Exemption from suspension period property in connection 
with the investment credit is discussed under "Suspension pe- 
riod property." 

Foreign tax credit 

Foreign tax credit, based on Code section 901, was the re- 
duction from the gross amount of income tax liability (ex- 
cluding tax from recomputing prior year investment credit) 
claimed by domestic corporations for income, war profits, 
excess profits, and like taxes, paid or accrued, or under cer- 
tain conditions, deemed to have been paid under sections 902 
and 960, to foreign countries or United States possessions. 

Taxes deemed to have been paid included amounts paid by 
a domestic corporation through a foreign corporation in 
which the domestic corporation held at least a 10 percent 
voting stock interest and from which the domestic corpora- 
tion recei\ed di\'idends during the year, or through a foreign 
subsidiaiy, 50 percent of whose voting stock interest was held 
by the foreign corporation, in which the domestic corporation 
held at least a 10 percent voting stock interest. In the latter 
situation, the foreign subsidiary had to have paid dividends 
to the foreign corporation, which in turn had to have paid 
dividends to the domestic corporation during the tax year. 
The amount of foreign tax deemed paid by the domestic cor- 
poration in either case was equal to a proportion of the taxes 



paid by the foreign corporation or its subsidiary based on the 
ratio of dividends paid out of accumulated profits by the for- 
eign company to its total accumulated profits. The foreign 
tax deemed paid also included amounts paid on certain 
income only constructively received from foreign sources. See 
the explanation of "Dividends received from foreign corpora- 
tions" and "Includable income of Controlled Foreign Corpo- 
rations." 

For taxable years beginning after December 31, 1966, for- 
eign corporations engaged in trade or business in the United 
States were also allowed the credit for the taxes paid on 
income efTectively connected with the conduct of United 
States trade or business. See the Changes in Law section of 
this report. 

The credit was limited by law. Either an "overall" limita- 
tion or a "per country" limitation could be used. Under the 
"overall" limitation the total credit allowable for all foreign 
taxes could not exceed that proportion of the United States 
tax which the total taxable income from outside the United 
States bore to the corporation's total taxable income. In con- 
trast, under the "per country" limitation the credit allowable 
for taxes imposed by any one foreign country could not 
exceed that proportion of the United States tax which taxa- 
ble income from that country bore to the corporation's total 
taxable income. However, Code section 904 provided for the 
carryback and carryforward of foreign taxes which were in 
excess of the limitations. Generally, such amounts could be 
carried back first to the 2 preceding taxable years and then 
forward to the 5 succeeding years. But, for the foreign corpo- 
rations described above, no amount could be carried to or 
from a taxable year beginning before January 1, 1967. The 
amount of excess foreign taxes carried back for inclusion in 
the recomputed prior-year foreign tax credit is not available 
in Statistics of Income. Amounts remaining after carryback 
were carried forward and, to the extent they were within 
the limitation for 1967, were reflected in the foreign tax 
credit statistics for 1967. 

As a result of the carryback provisions of the law, the for- 
eign tax credit statistics for 1967 cannot represent the final 
amounts credited against tax. Such an amount would have to 
reflect in addition to the results of subsequent audit, the 
carryback of some foreign taxes from 1968 and 1969. 

The special capital gains tax imposed on Small Business 
Corporations electing to be taxed through shareholders could 
not be reduced by foreign tax credit since these companies 
were not eligible to claim the credit. 

Income tax as shown in this report is before foreign tax 
credit. 

Form 1120-S 

Form 1120-S returns are discussed under "Small Business 
Corporation returns'" in this section. 

Inactive corporation returns 

Inactive corporation returns were those showing no item of 
income or deduction. Returns could be filed by an inactive 
corporation in accordance with the regulation that a corpora- 
tion in existence during any portion of the taxable year must 
file a return. The number of inactive corporation returns is 
presented in text table C. Financial data from the returns of 
inactive corporations are excluded from this report. 



130 



Corporation Returns/1967 • Explanation of terms 



Includable income of Controlled Foreign Corporations 

Includable income of Controlled Foreign Corporations 
under Code secton 951 represented constructive distributions 
of certain undistributed earnings of foreign corporations con- 
trolled by United States corporations. A corporation was con- 
sidered controlled if more than 50 percent of its voting stock 
was controlled by United States persons (including corpora- 
tions), each of which owned at least 10 percent of such vot- 
ing stock. 

The includable undistributed earnings comprised: 

( 1 ) Code subpart F income consisting of — 

(a) "foreign base company income," which included 
foreign personal holding company income (income derived 
from specified types of investments), foreign base company 
sales income (generally income from the sale of property pro- 
duced in the United States or a foreign country by one corpo- 
ration and sold by a related corporation organized in another 
country for use outside that country), and foreign base com- 
pany service income ; 

(b) income attributable to premiums received on 
United States risks by foreign insurance companies that were 
Controlled Foreign Corporations. 

(2) Any previously excluded subpart F income (subpart 
F income was not taxed if it was invested in qualified assets 
in less developed countries until withdrawn or remitted to the 
United States parent) . 

(3) Any increase in Controlled Foreign Corporation 
earnings due to investments in United States property. 
Income from qualified investments in less developed coun- 
tries, or from sales of United States exports, was specifically 
excluded from foreign base company income. 

No constructive distribution of undistributed earnings was 
required if a certain minimum distribution of the earnings 
and profits of the Controlled Foreign Corporation was made. 
(See "Dividends received from foreign corporations.") 

An analysis of many large corporation returns revealed in- 
stances of amounts reported as includable income of Con- 
trolled Fofeign Corporations that were in fact dividends re- 
ceived from foreign corporations (both were reported in the 
schedule for dividends received) . Where identified, they were 
transferred to the statistics for foreign dividends. Because the 
full extent of such variations in taxpayer reporting is not 
known, the amounts shown in the statistics may be somewhat 
overstated. 

Except for table 5, includable income of Controlled For- 
eign Corporations was added to income resulting from for- 
eign taxes deemed paid, and the sum shown in the tables as 
"constructive taxable income from related foreign corpora- 
tions." In table 5, the two amounts are separately presented. 

Income resulting from foreign taxes deemed paid 

Income resulting from foreign taxes deemed paid related 
to certain foreign taxes on foreign profits of subsidiary com- 
panies incorporated in "developed countries" (defined in 
Code section 955). If dividends were distributed to a domes- 
tic corporation (from these foreign profits), the domestic cor- 
poration was required to increase (or "gross-up") such divi- 
dends by a proportionate amount of the foreign taxes deemed 
paid on the foreign profits for which the domestic corpora- 
tion claimed a foreign tax credit. See also, "Foreign tax 
credit." 



For the statistics, income resulting from foreign taxes 
deemed paid was added to includable income of Controlled 
Foreign Corporations, and the sum of both types of income is 
shown as "Constructive taxable income from related foreign 
corporations." Table 5 shows these income items separately. 



Income subject to tax 

Income subject to tax was defined for the statistics as the 
amount upon which the corporation income tax was imposed. 
The 1954 Code provided several income tax bases for diff- 
erent types of corporations. These included the "taxable 
income" base defined by Code section 63, used by the major- 
ity of corporations, and to which the regular normal tax and 
surtax rates a]3plied; a variation of this base in combination 
with long-term capital gain when the 25-percent tax on capi- 
tal gain was applicable; the special capital gains tax base of 
Small Business Corporations electing to be taxed through 
their shareholders (see "Small Business Corporation re- 
turns") ; the several tax bases applicable to insurance compa- 
nies; and the amounts taxable to regulated investment com- 
panies and real estate investment trusts. All of these tax bases 
are reflected in income subject to tax. However, small 
amounts of regulated investment company undistributed 
long-term capital gains were excluded. 

For most corporations, income subject to tax consisted of 
net income minus certain additional deductions summarized 
in this report as statutory special deductions. Although by law 
the imposition of the 10 percent surcharge afifected the com- 
putation of some of these special deductions, for this report 
neither the special deductions nor the resulting income sub- 
ject to tax reflect the effects of the surcharge. See "Effect 
on Statutory Special Deductions and Income Subject to Tax" 
in the "Changes in Law" section of this report relating to the 
surcharge. Also see "Statutory special deductions" in this 
section. 

There were certain exceptions where total net income 
minus statutory special deductions did not equal income sub- 
ject to tax. In some cases, the statutory special deductions for 
dividends received and for dividends paid on certain pre- 
ferred stock of public utilities exceeded net income. For these 
returns, income subject to tax was reduced to zero and the 
excess of the two special deductions became the statutory loss 
for the year available for deduction purposes over the pre- 
scribed carryback and carryforward period. 

Also, the tax base applicable to life and mutual nonlife in- 
surance companies, and to regulated investment companies, 
and real estate investment trusts was not defined as net 
income less statutory special deductions. 

For life insurance company statistics, net income was de- 
rived from gain or loss from operations (which included the 
"company's share" of investment income) to which statutory 
special deductions were added back. Income subject to tax 
was the smaller of gain from operations and the "company's 
share" of investment income minus the deductions applica- 
ble, plus, when this investment income was the smaller, half 
the difTerence between investment income and gain from op- 
erations. To this total was added any amount subtracted 
from the policyholders' surplus account (which contained 
income nontaxable in the year earned, but taxable later on 
when withdrawn from this reserve account, even if the com- 
pany had no current year net income) . 



Corporation Returns/1967 • Explanation of terms 



131 



In addition, the life insurance company provisions applied 
to mutual savings banks with life insurance departments ; the 
banking and insurance departments were each separately 
taxed although data for the two departments were combined 
for the statistics. In the case of regulated investment compa- 
nies, any net long-term capital gain (reduced by net short- 
term capital loss) which was not distributed to shareholders 
was taxed to the companies always at a rate of 25 percent, 
while the balance of undistributed income was taxed at the 
regular rates. Alternative tax, described under "Income tax," 
was not allowed. Undistributed net long-term capital gain 
taxed at 25 percent was not available in the tax return form 
and no attempt was made to obtain it from attached sched- 
ules for the statistics. 

Income tax 

Income tax was the gross amount of tax liability before de- 
ducting the investment and foreign tax credits, and included 
the surcharge imposed by the Revenue and Expenditure Con- 
trol Act of 1968 on corporations with accounting periods 
ended January through June 1968 (see "Changes in Law"). 
Unless otherwise indicated, it also included the tax from re- 
computing prior year investment credit. (See "Tax from re- 
computing prior year investment credit.") 

The tax from recomputing prior year investment credit, as 
well as the special provisions of the Internal Revenue Code 
applicable to insurance businesses, account for the tax shown 
in this report for deficit returns. These returns account for 
only a very small number of returns with tax. 

In general, the income tax (before surcharge and tax from 
recomputing prior year investment credit) consisted of (1) 
normal tax of 22 percent on total taxable income plus (2) 
surtax of 26 percent on total taxable income in excess of 
$25,000, or (3) alternative tax comprising 25 percent of the 
e.xcess of net long-term capital gain over net short-term capi- 
tal loss, and normal tax and surtax on the balance of taxable 
income. Alternati\e tax was used only if it was less than the 
normal tax and surtax on total taxable income. It also in- 
cluded (4) the special tax on certain long-term capital gains 
of Small Business Corporations electing to be taxed through 
their shareholders, and (5) the 25 percent tax on net long- 
term capital gain (reduced by net short-term capital loss) ap- 
plicable to regulated investment companies and real estate in- 
vestment trusts. 

Statistics for income tax do not reflect the Personal Hold- 
ing tax nor do they reflect any adjustments to the tax liabil- 
ity such as those resulting from (1) recomputation of 1967 
taxable income to reflect the carryback of the net operating 
losses of certain future years, (2) reduction of income tax by 
investment and foreign tax credits recomputed to take 
account of the carryback of unused investment credit and 
foreign taxes of certain future years, (3) audit exarninations 
and other enforcement activities, and (4) uncollectible taxes. 
The statistics presented therefore differ somewhat from the 
actual income tax collections and the final income tax liabil- 
ity of corporations for 1967. 

Income tax after foreign tax credit 

Income tax after foreign tax credit was the amount availa- 
ble for reduction by investment credit. It does not, therefore, 
include tax from recomputing prior year investment credit. 



Income taxed at normal tax and surtax rates 

(See "Income subject to tax" and "Income tax.") 

Industrial divisions and groups 

Industrial divisions and groups were used as a basis for 
classifying tax return data according to the principal business 
activity of the corporation. Returns were classified in that in- 
dustry which accounted for the largest portion of total re- 
ceipts e\en though the return may have been for a company 
engaged in many business activities or may have been a con- 
solidated return filed for the members of an affiliated group 
of corporations. 

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

The industry groupings conform with the Standard Enter- 
prise Classification issued by the Office of Statistical Policy in 
the Office of Management and Budget, Executive Office of 
the President. The structure of the classification follows 
closely along the lines of the Standard Industrial Classifica- 
tion, which was designed as a means of classifying separate 
establishments rather than the companies of which establish- 
ments were part. As in prior years, some departures from the 
classification system were made for Statistics of Income for 
the finance industries in order to reflect particular provi- 
sions of the Internal Revenue Code. 

Intangible assets 

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

Interest on State and local obligations 

Interest on State and local obligations was exempt from 
the income tax. Such obligations were issued by States, mu- 
nicipalities and other local governments, the District of Col- 
umbia, and U.S. possessions. Amounts shown are less amor- 
tizable bond premium. 

Wholly tax-exempt interest usually was reported in sched- 
ule M-1, Reconciliation of income per books with income per 
return (see facsimile, Form 1120). In this report it is consid- 
ered a receipt and is included in total receipts. 

Interest on United States obligations 

Interest on United States obligations consisted of taxable 
interest received from obligations issued by the United States, 
its agencies, or its instrumentalities. Most of this interest was 
subject to both normal tax and surtax. However, a relatively 
small portion may have been subject to surtax only — interest 
received from obligations of U.S. instrumentalities issued 
prior to March 1, 1941, or from U.S. savings bonds and 



132 



Corporation Returns/1967 • Explanation of terms 



Treasury bonds owned in excess of the principal amount of 
$5,000 and issued prior to March 1, 1941. Amounts shown 
are less amortizable bond premium. 

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. For 
installment purchases, interest paid included amounts stated 
in the contract and certain unstated amounts of interest, as 
pro\ ided in Code section 483. 

Internal Revenue regions and districts 

Internal Revenue regions and districts in which the returns 
were filed indicated the location of a domestic corporation's 
principal office or principal place of business in the United 
States. Returns with addresses in the District of Columbia 
were included in the Baltimore, Maryland district. However, 
returns of domestic corporations with foreign addresses, in- 
cluding addresses in United States possessions, were filed with 
the Office of International Operations in Washington, D.C. 
Returns of foreign corporations with a United States trade or 
business, including those incorporated in United Sates posses- 
sions, although filed in the district wherein the principal 
office or principal place of business in the United States was 
located, were also included in the statistics for the Office of 
International Operations. A map showing the Internal Reve- 
nue region and district boundaries is shown associated with 
table 20. 

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

The United States totals in table 20 differ slightly from 
those in other tables because they were derived using sample 
weights for each district. Statistics in other tables were de- 
rived using national weights. See the "Description of the 
Sample and Limitations of the Data" section of this report. 

Intragroup dividends qualifying for 100 percent 
deduction 

(See "Dividends received from domestic corporations.") 

Inventories 

Inventories, as shown in the corporation return balance 
sheet, included such items as raw materials, finished and par- 
tially finished goods, merchandise on hand or in transit, and 
growing crops reported as assets by agricultural concerns. 
Amounts reported on nonconsolidated returns by investment 
and holding companies (other than operating holding com- 
panies), security and commodity brokers, dealers and ex- 
changes, and real estate developers and operative builders, 
were excluded (and included in "other investments") . 



Investment credit 

Investment credit was the reduction, after limitations, of 
income tax (including the surcharge) allowed corporations 
based on their investments in certain depreciable property 
with a useful life of 4 years or more. If property was disposed 
of prior to the life used when computing the credit, the credit 
taken had to be paid back as an additional tax for the year in 
which the disposition occurred. (See "Tax from recomputing 
prior year investment credit.") 

In general, the credit before limitations was equal to 7 per- 
cent of "investment qualified for credit," an amount derived 
from the cost of the property and designed to give weight to 
investments in longer-li\ed assets. The investment credit was 
applied against income tax (including the surcharge but ex- 
cluding the tax from recomputing prior year investment 
credit) reduced by foreign tax credit. The investment credit 
could not exceed the remaining amount unless the tax was in 
excess of $25,000; then the investment credit was limited to: 

(a) 50 percent of that excess plus $25,000 for corpora- 
tions with taxable years ended on or after March 10, 1967, or 

(b) 25 percent of that excess plus $25,000 for corpora- 
tions with taxable years ended before March 10, 1967. 
Corporations with accounting periods spanning the efTective 
date of the rate change were required to compute the invest- 
ment credit on a pro rata basis according to the number of 
days in the taxable year before March 10, 1967. 

The amount of credit allowable was also subject to limita- 
tion by the "suspended investment credit," i.e., the amount 
that would ordinarily have been allowed as investment credit 
but for the suspension period. The effect of the requirement 
was to further reduce investment credit by reducing the tax 
against which the credit could be applied. Generally, the in- 
vestment credit that could not be claimed became the unused 
investment credit for the current taxable year and could be 
used to reduce the income tax liability in other years. See 
"Unused investment credit." 

Property purchased and eligible for the credit was: (1) 
tangible personal property; (2) real property (except build- 
ings and their structural components), if the real property 
was used as an integral part of manufacturing or production, 
or was used in furnishing transportation, communications, 
electrical energy, gas, water, or sewage disposal services, or 
constituted a research or storage facility used in connection 
with any of these activities; and (3) elevators and escalators. 
However, property with a useful life of less than 4 years was 
not eligible for the investment credit, and used property was 
further limited in that it could not exceed $50,000. Also ineli- 
gible for investment credit was ( 1 ) property used for lodging, 
(2) projicrty used by certain tax-exemjat corporations, (3) 
property leased to or owned by governmental units, (4) prop- 
erty consisting of livestock, and (5) property (except certain 
aircraft) used predominantly outside the United States. 

Other limitations ajjplied to affiliated corjjorations, cooper- 
atives, certain banking and savings institutions, and invest- 
ment companies, as well as to investments in public utility 
property. 

The S[)ecial capital gains tax imposed on Small Business 
Corporations electing to be taxed through shareholders could 
not be reduced by investment credit since these companies 



Corporation Returns/1967 • Explanation of terms 



133 



were not eligible to claim the credit (their investments were 
allocated among the shareholders who then claimed the 
credit). 

Unless otherwise indicated income tax is before investment 
credit. 

Investment credit carryover 

In\estment credit carryover represented that part of the 
tentative or earned credit brought forward from previous 
years because ( 1) it exceeded income tax, or (2) it exceeded 
the limitations based on the size of income tax, or (3) there 
was no income tax against which it could be applied. The 
law pro\ided that unused credit could be carried back and 
applied against income tax of the 3 preceding taxable years 
(but only to taxable years ended after December 31, 1961) 
and any unused balance could then be carried forward and 
applied against income tax in each of the 7 succeeding years. 

Unused credits accumulated after 1967 and carried back to 
this year were not reportable on the current year returns as 
filed, and, therefore, could not be reflected in the statistics. 

See the Changes in Law section of this report for a discus- 
sion of the relationship between carrybacks of unused invest- 
ment credit and net operating loss carrybacks. 

Investment qualified for credit 

Investment qualified for credit was a prescribed proportion 
of the cost of property having a useful life of 4 years or more 
and otherwise eligible for the investment credit. Purchases of 
new property and, to a limited extent, purchases of used 
property were taken into account. The total investment in 
used property could not exceed $50,000 for a taxable year. 
For corporations in general, total investment qualified for 
credit equaled the sum of the full amount invested in prop- 
erty with a useful life of at least 8 years, two-thirds of the 
amount invested in property with a useful life of at least 6 
years but less than 8 years, and one-third of the amount in- 
vested in property with a useful life of at least 4 years but less 
than 6 years. 

For public utility property, qualified investment was equal 
to three-sevenths of the sum determined above. However, in 
completing Form 3468, Computation of Investment Credit, 
corporations with investment in public utility property were 
asked to report the full amount of qualified investment. 
Therefore, qualified in\estment as defined in the law is some- 
what overstated in the statistics. This should be taken into 
consideration in relating qualified investment to tentative 
credit. Other limitations applied to certain banking and sav- 
ings institutions, investment companies, and cooperatives. 

For 1967, investment qualified for credit includes suspen- 
sion period property. The base, however, upon which the ten- 
tative or earned investment credit was computed is shown in 
the statistics as "Total c|ualified investment (excluding sus- 
pension period property) ." The computation of the base was: 
investment qualified for credit minus qualified investment in 
suspension period property plus qualified exemption. 



Investments in government obligations 

Investments in government obligations, listed as an asset 
on the balance sheet, comprised bonds or other obligations of 



a State, or United States possession, including obligations of 
political subdivisions and of the District of Columbia. United 
States obligations included those of instrumentalities of the 
Federal Government. 

Land 

Land was reported as a separate capital asset on the bal- 
ance sheet. Although not ordinarily subject to depreciation, 
land certified as an emergency facility for the national de- 
fense was amortizable. If such land was still being amortized 
in 1967 on the books of account, the corporation could report 
in the balance sheet only the net land value, after reduction 
by this amortization. 

Loans from stockholders 

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

Loans to stockholders 

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

Major industry 

Major industry is discussed under "Industrial divisions and 
groups" in this section. 

Members of controlled groups 

Members of controlled groups were those corporations 
which were related to one another generally through 80 per- 
cent or more common stock ownership and which filed sepa- 
rate tax returns under the provisions of Code sections 
1561-1563. These provisions also efTectively covered the filing 
prerequisites for most consolidated returns since the stock 
o\vnership requirement used to define an affiliated group eli- 
gible to file a consolidated return was similar to the con- 
trolled group ownership requirements. (See "Consolidated re- 
turns." ) 

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

In all cases control was based, in general, on the total com- 
bined voting power or total value of all classes of outstanding 
shares. Certain stock was disregarded altogether and special 
constructive stock ownership rules applied depending on the 
type of controlled group involved. Certain corporations were 
not considered as members of "controlled groups." Included 



134 



Corporation Returns/1967 • Explanation of terms 



in this category were franchised corporations, tax-exempt or- 
ganizations, foreign corporations not engaged in trade or 
business in the United States, and corporations which were 
members of the controlled group for less than one-half the 
days in their taxable year that preceded December 3 1 . 

Code section 1561 limited the $25,000 surtax exemption to 
one per group. Prior to the 1964 Act, each member of the 
group was allowed its own exemption if separate income tax 
returns were filed for each member.The 1964 law, however, 
provided an alternative to the single exemption per group re- 
quirement. Under Code secdon 1562, members of a group 
could elect to continue claiming separate exemptions on their 
income tax returns; however, they had to pay an additional 
tax equal to 6 percent of each surtax exemption. See "Addi- 
tional tax under controlled group provisions." 

Members of groups allocating one surtax exemption 
under section 1561 

(See "Members of controlled groups.") 

Members of groups electing to use multiple surtax 
exemptions under section 1562 

(See "Members of controlled groups.") 

Minor industry 

(See "Industrial divisions and groups.") 

Mortgage and real estate loans 

Mortgage and real estate loans were, in general, the total 
amount which a corporation loaned on a long-term basis, 
accepting mortgages, deeds of trust, land contracts, or other 
liens on real estate as security. This was the largest asset item 
reported for mutual savings banks and savings and loan asso- 
ciations. Because the return form did not provide a separate 
place for reporting any reserve for uncollectible mortgage 
and real estate loan accounts, such reserves were often in- 
cluded in the reserve for bad debts, shown in this report as an 
adjustment to notes and accounts receivable. If a separate re- 
serve was indicated in supporting schedules, it was therefore 
added to the bad debt reserve. 

Mortgages, notes, and bonds payable 

Mortgages, notes, and bonds payable were separated on the 
balance sheet according to the length of time from maturity 
of the obligations. Length of time from maturity was based 
on date of balance sheet rather than date of issue. Accord- 
ingly, long-term obligations maturing within the coming year 
were reportable together with short-term obligations, as hav- 
ing maturity of less than one year. Deposits and withdrawa- 
ble shares may have been reported in mortgages, notes, and 
bonds payable by banks and savings institutions. When iden- 
tified, such amounts were transferred to "other current liabil- 
ities." 

Net capital gains 

Net capital gains represented the excess of gains over 
losses, principally from the sales or exchanges of capital as- 
sets. Gains and losses were short-term (if the asset was held 



for 6 months or less) or long-term (if the asset was held for 
more than 6 months) . For tax purposes, corporations were 
required to reduce net short-term gains by any net long-term 
losses, and net long-term gains by any net short-term losses. 
The resulting net gains are shown in the statistics. 

A net short-term gain was taxed as ordinary income. But a 
net long-term gain was taxed at a maximum tax rate of only 
25 percent. Net losses could be offset against net gains but 
not against any other type of income. Excess net losses could 
be carried forward as short-term losses to be applied against 
the net capital gain of the 5 succeeding years. If the unused 
capital loss carryover was not eliminated within this span of 
years, it could not be taken. 

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

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

The types of property (or transactions) to which section 
1 23 1 applied were ( 1 ) real and depreciable property used in 
the trade or business, held for more than 6 months, and not 
includable in inventory or held for sale in the ordinary course 
of business; (2) timber cut by the taxpayer during the year if 
owned, or held under contract to cut, for more than 6 
months before the beginning of the taxable year, and if an 
election was made under section 631 to treat the cutting as a 
sale or exchange of property used in trade or business; (3) 
domestic iron ore, timber, or coal, held for more than 6 
months, if disposed of under a royalty contract whereby the 
owner retained an economic interest in the property, so that 
under section 631, the net gain or loss on the royalty income 
was treated as a net gain or loss on a sale or exchange of 
property used in trade or business; (4) unharvcsted crops dis- 
posed of with the land used in the business of farming if the 
land was held for more than 6 months; and (5) livestock. 



Corporation Returns/1967 • Explanation of terms 



135 



except poultr)-, held for drafting, breeding, or dairying pur- 
poses, and held for 1 2 months or more. 

The amount of gain eligible for capital gains treatment in 
the case of depreciable property dispositions was limited. 
Code section 1245 provided that eligible gain for most depre- 
ciable property other than certain realty be based on the 
amount of depreciation allowed prior to January 1, 1962. 
Code section 1250 provided that eligible gain for certain de- 
preciable realty be based on the amount of depreciation al- 
lowed prior to January 1, 1963, as well as on the method 
used to compute depreciation after this date and the length of 
time the property was held from the time it was acquired 
until the time it was disposed of. Neither of these provisions 
had any efi'ect on the treatment under section 1231 of losses 
resulting from disposition of such depreciable property. For a 
description of the depreciable property to which sections 
1245 and 1250 applied, see the explanation of "Net gain or 
loss, noncapital assets.' 

Net gain or loss under section 1231 was also defined to in- 
clude gains and losses from involuntary conversions not only 
of the property types or transactions otherwise covered by 
section 1231, but also of the capital assets defined in section 
1221, but only if they were held for more than 6 months. 
Such involuntary conversions resulted from theft, seizure, de- 
struction, requisition, and condemnation. But if losses result- 
ing from involuntary con\ersions by theft, or from fire, storm, 
shipwreck or other casualty, were uninsured, they were ex- 
cluded from the section 1231 computation and were fully 
deductible, instead, as ordinary losses and included in the sta- 
tistics for "other deductions." 

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

Net gain or loss, noncapital assets 

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

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



overall result was a net loss, it was included in the computa- 
tion of (and reflected in the statistics for) net gain or loss, 
noncapital assets. 

The amount of gains (though not losses) on dispositions 
of most depreciable property includable in the computation 
of net gain or loss under section 1231, was reduced as a result 
of sections 1245 and 1250. To the extent the amount eligible 
for capital gains treatment was thereby reduced, the amount 
included in the computation of net gain or loss, noncapital 
assets was increased. 

The depreciable property to which section 1245 applied 
was ( 1 ) personal property other than livestock, whether tang- 
ible (such as machinery and equipment), or intangible (such 
as patents or copyrights) ; and (2) other tangible property in- 
cluding certain realty other than buildings and their struc- 
tural components, if it was an integral part of certain speci- 
fied business activities, or which constituted research or storage 
facilities used in connection with such activides. The business 
activities qualifying were manufacturing, production, or ex- 
traction, or the providing of transportation, communication, 
electrical energy, gas, water, or sewage disposal services. 

The depreciable property to which section 1250 applied 
was real property not already covered by section 1245. In 
general, this property consisted of buildings or its structural 
components in the case of tangible property, or represented 
leaseholds of land, in the case of intangible property. 

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

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

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

Finally, with respect to the statistics for net gain or loss, 
noncapital assets, two assumptions were made. The first as- 
sumption had to do with sales of securities by security and 
commodity brokers, dealers, and exchanges, or sales of real 
estate by real estate subdividers, developers, and operative 
builders. If these transactions were reflected in business re- 
ceipts and cost of goods sold in the tax return, instead of in 
net gain or loss, noncapital assets, the resulting profit or loss 
on the transactions, representing the difference between the 
receipts and the cost of sales, was transferred to the statistics 
for net gain or loss, noncapital assets, but only if the cost of 



136 



Corporation Returns/1967 • Explanation of terms 



sales was more than 50 percent of the receipts. (See "Busi- 
ness receipts.") The statistics for business receipts and cost of 
sales were then adjusted accordingly. The second assumption 
had to dc with returns where no distinction was made or 
could be made between sales or exchanges of capital assets 
and sales or exchanges of other property. In such cases the 
reported amount was included in the statistics for net gain 
or loss, noncapital assets. 

Net income after tax 

Net income after tax was derived by subtracting total 
income tax after investment credit from net income. It does 
not take into account ( 1 ] the credit for foreign taxes paid, or 
(2) the income tax liability of shareholders of Small Business 
Corporations electing to have their profits taxed at the share- 
holder level at the individual income tax rates. 

Net income or deficit 

Net income or deficit was the difference between gross tax- 
able receipts and the ordinary and necessary business deduc- 
tions, as defined by the Internal Revenue Code. Net income 
reflects not only actual receipts by a corporation, but also 
certain income from related foreign corporations only con- 
structively received. For additional information about foreign 
income, see "Includable income of Controlled Foreign Cor- 
porations" and "Income resulting from foreign taxes deemed 
paid." 

Net income is generally larger than income subject to tax 
because the net income of Small Business Corporations elect- 
ing to be taxed through shareholders is, with the exception of 
certain long-term capital gains, excluded from income subject 
to tax. Net income is also larger because certain statutory spe- 
cial deductions from net income were allowed most corpora- 
tions in computing their income subject to tax. 

For mutual insurance companies other than life or marine, 
and other than certain fire or flood insurance companies, 
the net income used for Statistics of Income was the sum of 
the net investment income or loss, the statutory underwriting 
income or loss, and the subtractions from the Protection 
Against Loss (PAL) account. Thus, net income reflects not 
only the ordinary business deductions but the statutory de- 
ductions from underwriting income allowed only to these mu- 
tual insurance companies. It also reflects the additions (if 
any) to taxable income of amounts previously deferred from 
taxation in the PAL account. The statutory special deduction 
for dividends received, allowed corporations generally, was 
not subtracted in determining net income. Statutory deduc- 
tions from underwriting income and subtractions from the 
PAL account are described in the return form and instruc- 
tions at the end of the report, and in Code sections 823(c) 
and 824. 

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

For life insurance companies, net income or deficit com- 
prised gross taxable receipts reduced by the ordinary and nec- 



essary business deductions and reduced by additions to re- 
quired reserves and certain other statutory deductions perti- 
nent only to these companies. To arrive at net income or def- 
icit for these companies the gain or loss from operations 
(which included both underwriting and investment income) 
was adjusted by adding back the statutory special deductions 
for intercorporate dividends received and for operations 



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

(See "Net capital gains.") 

Net long-term capital gain taxed at 25 percent 

Net long-term capital gain taxed at 25 percent described 
part of the tax base allowed under section 1201 for those re- 
turns where the alternative tax resulted in a lower tax liabil- 
ity than would have resulted from using normal tax and sur- 
tax rates on total taxable income. 

Income subject to tax for returns with alternative tax was 
the sum of ( 1 ) net long-term capital gain (reduced by net 
short-term capital loss) and (2) income taxed at normal tax 
and surtax rates (the balance of taxable income) . 

For most corporations, use of alternative tax did not affect 
the amoimt shown as income subject to tax. However, when 
net long-term capital gain was greater than "taxable income" 
(net income minus statutory special deductions) but the 25 
percent rate applied to the capital gain was less than the reg- 
ular rates applied to "taxable income," the capital gain, 
rather than "taxable income," became the tax base and was 
used for the income subject to tax statistics. 

Net operating loss carryover 

(See "Statutory special deductions.") 

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

(See "Net capital gains.") 

Net worth 

Net worth represented the stockholders' equity in the assets 
of the corporation in contrast to the claims of creditors. In 
the statistics it comprises the sum of the items ( 1 ) Capital 
stock, preferred and common, (21 Paid-in or capital surplus, 
(3) Retained earnings, appropriated, (4) Retained earnings 
unappropriated, less (5) Cost of treasury stock, each of which 
is explained under its own heading. 

Noncalendar year returns 

Noncalendar year returns were those filed for a twelve- 
month accounting period ended during July through Novem- 
ber 1967 and during January through June 1968. 

Nontaxable returns 

Nontaxable returns were defined for the statistics as those 
tliat showed neither income tax liability before foreign tax 
and investment credits nor tax from recomputing ])rior year 
investment credit. Not included were returns of Small Busi- 



Corporation Returns/1967 • Explanation of terms 



137 



ness Corporations for which an election was made to be taxed 
througli shareholders. 

Most nontaxable returns were without net income. But 
many returns with net income were nontaxable if net income 
was offset by statutory special deductions, or by the deduction 
for amounts distributed for taxation to shareholders of regu- 
lated investment companies and real estate investment trusts. 
(See "Income subject to tax" and "Statutory special deduc- 
tions" in this section.) 



similar items. For construction corporations, amounts re- 
ported as a current item for contract work in progress in 
excess of billings were also included. 

Also included in other current assets were amounts re- 
ported as inventories on nonconsolidated returns of invest- 
ment and holding companies (other than operating holding 
companies) , security and commodity brokers, dealers, and ex- 
changes; and real estate subdividers, developers, and opera- 
tive builders. 



Notes and accounts receivable 

Notes and accounts receivable were, in general, the gross 
amounts of current trade items, that is, amounts receivable 
arising from sales or services to customers on credit during 
the ordinary course of trade or business which would nor- 
mally be converted to cash within one year. Nontrade receiv- 
ables were generally included in "other current assets." 

Loans and mortgages may have been reported in notes and 
accounts receivable by savings and loan associations. When 
identified, such mortgage loans were transferred to "other in- 
vestments." 

The allowance for bad debts, shown as an adjustment to 
notes and accounts receivable, may include the reserves for 
the separate account, mortgage and real estate loans. As a re- 
sult, it was possible for the reserve to exceed the amount of 
notes and accounts receivable. 

Number of returns 

Number of returns excludes returns of inactive corpora- 
tions except in tables C and 21 where inactive corporation re- 
turns are included in the total nimiber and are also shown 
separately. (See "Inactive corporation returns.") The num- 
ber of Form 1120-S returns filed by Small Business Corpora- 
tions for which an election was made to be taxed through 
shareholders is included in each total and is also shown sepa- 
rately in some of the tables. The few returns of unincorpor- 
ated businesses for which elections were made to be taxed as 
corporations, under Code section 1361 were excluded from 
all tables. 

Other assets 

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

Includable were such items as deferred charges reported as 
noncurrent by the corporation, interest discounts, guaranty 
deposits, and intangible assets not subject to amortization. 
Other assets of banks included property held in trust if in- 
cluded in the banks' assets, while other assets of life insurance 
companies included market value of real estate, and that por- 
tion of stock and bond holdings in excess of book value. 

Other current assets 

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. 

Included were prepaid expenses, nontrade recei\ables, cou- 
pons and dividends receivable, claims and judgments, and 



Other current liabilities 

Other current liabilities included for the most part certain 
amounts due and payable within the coming year. The 
account comprised accrued expenses, as well as current paya- 
bles not arising from the purchase of goods and services and 
not evidenced by bonds, notes, or mortgages. Examples of 
other current liabilities were taxes accrued or payable, 
accrued employee accounts such as for payrolls and contribu- 
tions to benefit plans, dividends payable, overdrafts, accrued 
interest or rent, and deposits and \vithdrawable shares of 
banking and savings institutions. 

For construction corporations, amounts of advances or de- 
posits on uncompleted contracts or jobs in progress were in- 
cluded in this item if reported as current. 



Other deductions 

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

The first category included such items as administrative, 
general, and selling expenses; bonuses and commissions; de- 
livery, freight, and shipping expenses; sales discounts; travel 
and entertainment expenses ; and similar items. 

The second category included salaries and wages not re- 
ported as a cost of sales and operations and not reported as a 
part of another deduction item ; unrealized profit on current- 
year installment sales ; reported amounts of negative income ; 
business deductions not itemized on life and most mutual in- 
surance company returns and certain reserve and other de- 
ductions unique to these companies; and losses by abandon- 
ment, theft, fire, storm or other casualty. Casualty and theft 
losses excluded any losses on capital assets and on real and 
depreciable property if such assets were held for more than 
six months and if any compensation from insurance was re- 
ceived for such losses. 

Other dividend income 

Other dividend income comprised those di\idends for 
which a special deduction was not allowed, and included div- 
idends from: (1) China Trade Act Corporations, (2) corpo- 
rations whose dividends would qualify for the 85 percent de- 
duction except the taxpayer had not held the stock long 
enough, (3) corporations whose income was from U.S. pos- 
sessions, (4) exempt (nontaxable) corporations (charitable, 
educational, religious, scientific, literary organizations, and 
mutual and cooperative societies including farmers' coopera- 
tives), (5) real estate investment trusts, (6) regulated in- 
vestment companies (which are not subject to the 85 percent 
deduction), (7) Federal Home Loan Bank stock and, (8) 



138 



Corporation Returns/1967 • Explanation of terms 



Federal Reserve Bank stock. Other dividend income is shown 
in table 5. 

Other employee benefit plans 

Contributions made by employers to such plans as death 
plans, health or accident and sickness plans, and other wel- 
fare plans, were deductible under Code section 162. The sta- 
tistics for this item include amounts identified in the cost of 
sales or operations schedules. 

Excluded were deductions claimed for employer contribu- 
tions to pensions plans and certain other deferred compensa- 
tion plans within the purview of Code section 404. (See 
"Pension, profit-sharing, stock bonus, annuity plans.") . 

Other foreign dividends 

Other foreign dividends are discussed under, "Dividends 
received from foreign corporations." 

Other interest 

Other interest consisted of amounts received on loans, 
notes, mortgages, bonds, bank deposits, and corporate bonds 
less amortizable bond premium. For installment sales, interest 
received included amounts stated in the contract and certain 
unstated amounts of interest, as provided in Code section 
483. 

Other investments 

Other investments were, in general, long-term non-Govern- 
ment investments and certain investments for which no dis- 
tinction could be made as to their current or long-term na- 
ture. Non-Government investments generally not held for 
conversion to another form within the coming year included 
stocks, bonds, loans on notes or bonds, loans to subsidiaries, 
and other types of financial securities. 

Real estate not reported as a capital asset could also be in- 
cluded. In certain instances, land and buildings owned by 
real estate operators (except lessors of real property other 
than buildings) , and real holdings of insurance carriers, other 
than their home office and branch office buildings and equip- 
ment, were reported as "other investments." 

Other liabilities 

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

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

Other receipts 

Other receipts included amounts not elsewhere reported on 
the return, such as: profits from sales of commodities other 
than the principal commodity in which the corporation 
dealt; income from minor o])crations; cash discounts; income 



from claims, license rights, judgments, and joint ventures; net 
amount earned under operating agreements; profit from 
commissaries; profit on prior-years' collections (installment 
basis) ; profit on purchase of corporation's own bonds; recov- 
eries 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. Also included was "other 
dividend income," which com]3rised certain dividends for 
which a special deduction was not allowed. (See "Other divi- 
dend income.") 

Paid-in or capital surplus 

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

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

Part-year returns 

Part-year returns were those filed for accounting periods of 
less than 12 months which ended in the period July 1967 
through June 1968. Such returns were filed as a result of 
business liquidations, reorganizations, mergers, and changes 
to new accounting periods. 

Payments on declarations of estimated tax 

(See "Estimated tax payments.") 

Payments with request for extension of filing time 

Payments with request for extension of filing time were 
those reported on the income tax returns, rather than those 
reported on the applications for extension of time in which to 
file. Form 7004, or its equivalent. Corporations which filed 
the form on time and made the timely payment of the re- 
quired amount of tax liability (tentatively determined) were 
granted an automatic extension of 3 months in which to file 
returns. A second extension of 3 months could be granted 
under certain conditions. 

Requesting the extension of time to file the return did not 
postpone the payment of tax. When an extension was re- 
quested, at least half of the unpaid balance of the tax liability 
tentatively determined (taking into account any credits 
against tax, as well as any estimated tax payments) was due. 
If the option of paying the tentatively determined tax liabil- 
ity on an installment basis (with the balance due on or before 
3 months after the regular filing date) was not used, the en- 
tire amount was due with the application. 

The statistics may be slightly understated because of tax- 
payer reporting variations and because of the inability to 
identify the total amount from the tax returns. 

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

Contributions made by employers to these plans were deduc- 
tible under Code section 404. The Code imposed limitations 
on the amounts deductible for the taxable year and provided 
a carryforward feature for certain amounts i)aid in excess of 
the limitation. Deductions were also allowed for employee 



Corporation Returns/1967 • Explanation of terms 



139 



contributions made to benefit plans establislied for certain 
United States citizens employed by foreign subsidiaries and 
branches of domestic corporations. The statistics for this item 
include such amounts identified in the cost of sales or opera- 
tions schedules. (See also, "Other employee benefit plans.") 

Rent paid on business property 

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

Rents 

Rents received for the use or occupancy of property con- 
sisted of the gross amounts. Depreciation, repairs, interest, 
taxes, and other expenses which were related to rents were 
not deducted directly from the rental income, but were re- 
ported among the various business deductions from total re- 
ceipts. For manufacturing, public utility, and service corpora- 
tions which frequently leased, rather than sold, their prod- 
ucts, the rental income so derived was included in business 
receipts. 

Repairs 

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

Retained earnings, appropriated 

Retained earnings, appropriated were those retained earn- 
ings set aside for specific purposes and not available for distri- 
bution to stockholders. Included were guaranty funds and re- 
serves such as those for plant expansion, bond retirements, 
and contingencies for extraordinary losses. Specifically ex- 
cluded were the reserves for bad debts, depreciation, deple- 
tion, 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." This item was identified as "Surplus reserves" in 
the statistics for prior years. 

Retained earnings, unappropriated 

Retained earnings, unappropriated consisted of the re- 
tained earnings and profits of the corporation less any re- 
serves. The statistics shown are net figures after deduction of 
any negative amounts. This item was identified as "Earned 
surplus and undivided profits" in the statistics for prior years. 

Returns other than Form 1120-S 

Returns other than Form 1 120-S was the term used in the 
statistics to distinguish the returns filed for corporations sub- 
ject to the regular income tax from Small Business Corpora- 
tions electing to be taxed through shareholders. 



Returns with net income 

Returns with net income were those showing gross taxable 
receipts exceeding the ordinary and necessary business deduc- 
tions allowed by the Code. 

Returns without net income 

Returns without net income were those for which business 
deductions exceeded total receipts. In addition to deficit re- 
turns, this classification also included returns where total re- 
ceipts and business deductions were equal. 

(See "Net income or deficit" in this section.) 

Royalties 

Royalties were payments received, generally on an agreed 
percentage basis, for the use of property. Included were 
amounts received from such properties as copyrights, patents, 
and trademarks; and from natural resources such as timber, 
mineral mines, and oil wells. The amount reported was the 
gross amount. Expenses relating to royalties, depletion or 
taxes, for example, were not deducted directly from the 
income, but were reported among the various business deduc- 
tions from total gross income. 

Excluded were certain royalties received under a lease 
agreement on timber, coal deposits, and domestic iron ore de- 
posits, which were allowed special tax treatment. Under elec- 
tive provisions of Code section 631, the net gain or loss on 
such royalties was included in the computation of net gain or 
loss on sales or exchanges of certain business property under 
section 1231. If the overall result of this computation was a 
net gain, it was eligible for treatment as a long-term capital 
gain, taxable at a maximum rate of 25 percent. If the o\erall 
result was a net loss, it was fully deductible in the current 
year as an ordinary noncapital loss. 

Size of total assets 

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

Small Business Corporation returns 

Small Business Corporation returns, Form 1120-S, were 
filed by corporations electing to be taxed through sharehold- 
ers under section 1372 of the Code. 

To qualify as a Small Business Corporation, a firm had to 
be a domestic corporation with no more than ten sharehold- 
ers, each of which was an individual (or an estate) and no 
one of which was a nonresident alien. The corporation could 
have only one class of stock and could not be a member of an 
affiliated group eligible to file a consolidated return. It could 
not receive more than 80 percent of its gross receipts from 



140 



Corporation Returns/1967 • Explanation of terms 



sources outside the United States. It also could not receive 
more than 20 percent of its gross receipts from passive invest- 
ments (interest, rents, royalties, annuities, and gains from sale 
or exchange of stock and securities), except if during the first 
2 years of business the passive investment income for the year 
was less than $3,000. 

Net income of Small Business Corporations was computed 
in the same manner as for most corporations. The net opera- 
ting loss deduction and other statutory special deductions al- 
lowed most corporations, such as for dividends received, 
could not be taken. The electing corporation was generally 
not ta.xed. However, it could be subject to a special 25 per- 
cent tax on net long-term capital gain (reduced by net short- 
term capital loss) if ( 1 ) the net long-term capital gain ex- 
ceeded net short-term capital loss by more than $25,000, and 
\vas more than 50 percent of net income, and (2) net income 
exceeded $25,000. Foreign tax credit and investment credit 
were not available to the corporation to reduce this tax (al- 
though the cost of investment credit property was allocated 
to shareholders for their use in computing the credit) . 

Generally, the income of the Small Business Corporation 
was taxable to its shareholders as ordinary income. But net 
long-term capital gains (reduced by any tax paid on them by 
the corporation) retained their character in the hands of the 
shareholder. Also, shareholders were allowed to deduct their 
share of the corporations' deficit from other forms of individ- 
ual (or fiduciary) income as part of their net operating loss 
deduction. 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 fur- 
ther tax. 

Statutory special deductions 

Statutory special deductions is the term used for the statis- 
tics to describe the four deductions for (1) net operating 
losses of prior years, (2) intercorporate dividends received, 
(3) dividends paid on certain preferred stock of public utili- 
ties, and (4) Western Hemisphere Trade Corporations. Since 
these deductions were allowed by law, in addition to ordinary 
and necessary business deductions, they are shown as deduc- 
tions from net income. 

Two of the four deductions and pai t of the intercorporate 
dividends received deduction (dividends received on certain 
preferred stock of public utilities) were based on a formula 
tied to the combined normal tax and surtax rates. Since the 
combined normal tax and surtax rates for corporations with 
accounting periods ended January through June 1968, was 
affected by the surcharge, the percentages used for the de- 
ductions were also afTected. For additional detail see the 
"Changes in Law" section and "Surcharge" in this section. 

In general, net income less the statutory special deductions 
equaled income subject to tax. However, the two dividend 
deductions were not restricted to returns with net income, 
nor, in general, to the amount of net income, and thus 
became part of the statutory loss for some corporations. Stat- 
utory special deductions were not allowed to Small Business 
Corjjorations for which an election was made to be taxed 
through shareholders, nor to regulated investment companies 
and real estate investment trusts. 

Statistics for statutory special deductions are subject to cer- 
tain limitations inherent in the method of reporting these 



amounts. For example, where there was no net income to 
reduce (and consequently no income subject to tax) , the spe- 
cial deduction for dividends received may not have been re- 
ported even though the deduction was allowable as part of 
the statutory net operating loss. Also, where both a net opera- 
ting loss deduction and a dividends received deduction were 
available, the corporation may have used only the net opera- 
ting loss deduction to offset net income instead of using the 
net operating loss deduction to offset only that portion of net 
income remaining after subtracting the dividend deduction. 
This would result in an overstatement of amounts shown in 
the statistics for the net operating loss carryover and an un- 
derstatement in amounts shown for the dividends received 
deduction. 

Definition of the four statutory special deductions are: 

( 1 ) Net operating loss carryover. — The total net opera- 
ting loss deduction was based on statutory losses of prior or 
subsequent years which could be used to reduce taxable in- 
come for a specified number of years. The amount shown in 
this report, however, consists only of losses from prior years 
actually used to reduce taxable income for 1967. Losses in- 
curred after 1967 and carried back to that year at a later date 
could not be reported on the returns used for this report. In 
general, losses were carried back over a 3 year period and any 
amount not offset against income during that time could then 
be carried forward against income for a period not exceeding 
5 years. Longer carryover periods were allowed for certain for- 
eign expropriation losses, and for corporations applying for 
tax assistance under the Trade Expansion Act of 1962, for 
regulated transportation corporations, and for new life insur- 
ance companies. The carryover period was also extended 
under certain conditions for corporations with unused invest- 
ment credit. 

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

The net operating loss deducted for the current year was 
limited to net income reduced first by the deductions for 
dividends received and for dividends paid on certain preferred 
stock of public utilities. 

(2) Dividends received deduction. — The dividends re- 
ceived deduction, under Code sections 243-246, presented in 
this report was the sum of the following components: 

(a) A deduction equal to 85 percent of dividends re- 
ceived from domestic corporations which were themselves sub- 
ject to the income tax. This particular deduction accounted 
for the major portion of the dividends received deduction. 

(b) A deduction equal to 85 percent of certain divi- 
dends received from foreign corporations ( 1 ) which had been 
engaged in a trade or business within the United States for at 
least 3 years, and (2) which also had at least 50 percent of 
their gross income effectively connected with the United 
States trade or business. 

(c) A deduction equal to 100 percent of certain intra- 
group dividends allowed members of controlled groups not 
electing to file consolidated returns but instead sharing a sin- 
gle surtax exemption under Code section 1561. 



Corporation Returns/1967 • Explanation of terms 



141 



(d) A deduction, allowed domestic corporations for 
the first time, equal to 100 percent of dividends received from 
wholly owned foreign subsidiaries whose entire gross income 
was effectively connected with the conduct of a trade or busi- 
ness within the United States (see "Changes in Law"). 

(e) A deduction equal to about 61 percent of divi- 
dends received on certain preferred stock of public utilities 
for uhich a dividends paid deduction, described below, was 
also allowed the distributing corporation. The applicable per- 
centage was based on the income tax rate, as described ear- 
lier, and varied from 60.2 percent (for corporations with 
accounting periods ended July through December 1967) to 
61.3 percent (for corporations with accounting periods ended 
June 1968). 

(f) A deduction equal to 100 percent of dividends re- 
ceived by small business investment companies. 

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

(3) Deduction for dividends paid on certain preferred 
stock of public utilities. — For public utility companies, as de- 
fined by law, a special deduction was allowable under Code 
section 247 for di\idends paid on certain preferred cumulative 
stock deemed issued prior to October 1, 1942. This deduc- 
tion, based on the income tax rate as described earlier, varied 
from a maximum deduction of 29.2 percent of the dividends 
paid on such stock (for corporations with accounting periods 
ending July through December 1967) , to a deduction of 27.8 
percent (for corporations with accounting periods ended 
June 1968). 

If the dividends paid were greater than net income re- 
duced (in general) by all other statutory special deductions 
for the year, the deduction could not exceed the percent, de- 
fined by law, of net income after this adjustment. 

(4) Western Hemisphere Trade Corporation deduction. 
— This deduction was allowed certain domestic companies 
which qualified under section 921 of the Code. These compa- 
nies conducted almost all of their business outside the United 
States, but within the Western Hemisjihere. This special de- 
duction was computed at the same percentage rates as those 
described for the deduction for dividends paid on certain pre- 
ferred stock of public utilities. It ranged from 29.2 percent of 
net income after all other statutory special deductions (for 
corporations with accounting periods ended July through De- 
cember 1967), to 27.8 percent (for returns with accounting 
periods ended June 1968) . 

Surcharge 

Surcharge was an amount deri\ed for the income tax sta- 
tistics rather than the amount actually reported by corpora- 
tions with accounting periods ended Januarv through June 
1968. 

The surcharge was imposed on the regular income tax at a 
10 percent annual rate, beginning January 1, 1968. For re- 



turns with accounting periods overlapping the effective date, 
a prorated surcharge was prescribed by law and was com- 
puted for the statistics for returns with income tax based on 
the number of months in the accounting period that were 
within the surcharge period. For statistical purposes, it was 
assumed that all corporations with tax reported the sur- 
charge, and that the surcharge was not already reflected in 
the amount they reported for the regular income tax. 

Suspension period property 

Suspension period property as shown in the statistics repre- 
sented the investment qualified for credit (see "Investment 
qualified for credit") made by corporations in certain prop- 
erty acquired or constructed during the suspension period, 
October 10, 1966 through March 9, 1967; or before May 24, 
1967, pursuant to an order placed during the suspension pe- 
riod. If not for the suspension of the investment credit provi- 
sions, such acquisitions or construction would have been eligi- 
ble for the investment credit. Although not allowed, this "sus- 
pended investment credit" had to be taken into account 
when determining the investment credit allowable for the 
taxable year. (See "Investment credit.") 

Corporations were allowed to exempt no more than 
$20,000 of the cost or basis of property (less any exemption 
that may have been used in 19661 which other\\ise would 
have been considered as suspension period property, and to 
claim investment credit on that exempted amount. Also, only 
one $20,000 exemption was available for the entire suspen- 
sion period. Because investment was reported and credit 
claimed (or credit carryover determined) in the year the 
property was placed in service, the reporting of the total con- 
tractual investment made during the suspension period and 
subject to the suspension provisions could be spread over sev- 
eral future years. 

Certain other property (described in Code section 48(h) ) 
constructed, or acquired during the 5 month suspension pe- 
riod, continued to be eligible for the credit and, therefore, 
was not required to be treated as suspension period property. 

Tax due 

Tax due was the amount of income tax liability reported as 
due at the time the return was filed. To show a tax due the 
return had to have income tax after foreign tax and invest- 
ment credits. For this purpose, the income tax included tax 
from recomputing prior year in\estment credit and tax on 
undistributed Personal Holding Company income (which 
was not tabulated or included in the income tax presented in 
this report). Tax due, then, was the amount payable after 
taking into account (a) credit from regulated investment 
companies; (b) payments with request for extension of time 
in which to file; (c) payments on estimated tax: and (d) 
credit for U.S. taxes paid on certain nonhighway use of gaso- 
line and lubricating oil. 

The entire tax due could be paid with the return at the 
time of filing; or the corporation could elect to pay the tax 
due in two equal installments. One installment had to be 
paid at the prescribed time of filing. The balance was due on 
or before 3 months after that date. 

The amounts shown do not reflect adjustments made 
after the return was filed. The results of tax audit, carryback 
of net o]5erating losses, carryback of foreign taxes paid or 



142 



Corporation Returns/1967 • Explanation of terms 



accrued in future years, or the carryback of unused invest- 
ment credit, may affect the final tax liability and the tax due. 

Tax from recomputing prior year investment credit 

Tax from recomputing prior year investment credit 
occurred when certain depreciable property used in computing 
the investment credit was disposed of prior to the useful life 
assumed at the time the in\estmcnt credit was originally com- 
puted. The tax was payable for the year in which the prop- 
erty was disposed of and amounted to the difference between 
the credit previously taken on such property and the credit 
which would have been allowed had the actual life been 
used. 

Unless otherwise indicated, tax from recomputing prior 
year investment credit is included in the statistics for income 
tax for this report. 

Tax overpayment 

Tax overpayment was the amount reported, at the time 
the return was filed, as the excess of payments and credits 
over total income tax liability. For this purpose, the income 
tax liability included surcharge, tax from recomputing prior 
year investment credit, and tax on undistributed Personal 
Holding Company income (which was not tabulated or in- 
cluded in the income tax presented in this report) and was 
after reduction by the foreign tax and investment credits. Ov- 
erpayment, then, was the excess of payments and credits after 
taking into account (a) credit from regulated investment 
companies; (b) payments with request for extension of time 
in which to file: (c) payments on estimated tax; and (d) 
credit for U.S. taxes paid on certain nonhighway use of gaso- 
line and lubricating oil. 

The overpayment could be credited toward the following 
year's estimated tax, refunded, or partially refunded and par- 
tially credited. Some taxpayers, however, failed to indicate 
the way in which the overpayment was to be treated. 

The amounts shown do not reflect adjustments made 
after the return was filed. The results of audit, the carryback 
of net operating losses incurred in future years, the carryback 
of certain foreign taxes paid or accrued in future years used 
to increase the current-year foreign tax credit, or the carry- 



back of unused investment credit, may affect the final tax lia- 
bility and the tax overpayment. 

Taxes paid 

Ta.\es paid included the amounts reported as an ordinary 
and necessary business deduction as well as identifiable 
amounts reported as part of the cost of sales and operations. 
Included among the deductible taxes were ordinary State 
and local taxes paid or accrued during the year; social secu- 
rity and payroll taxes; unemployment insurance taxes; im- 
port and tariff duties: and business, license, a.nd privilege 
taxes. Income and profits taxes paid to foreign countries or 
United States possessions were also deductible unless claimed 
as a credit against income tax. Not deductible were such 
taxes as Federal income and excess profits taxes, gift taxes, 
taxes assessed against local benefits, and Federal taxes paid 
on interest from tax-free covenant bonds. 

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

Tentative investment credit 

Tentative investment credit represented the earned credit 
before taking into account the statutory limitations based on 
the size or presence of income tax. For most corporations, the 
tentative credit was equal to 7 percent of total qualified in- 
vestment which was based on the cost of certain depreciable 
purchases and was designed to give weight to longer-lived as- 
sets. (See "Investment qualified for credit" and "Total quali- 
fied investment." ) An exception was made for investment in 
certain public utility property. The law specified that for 
such property the otherwise qualified investment should be 
reduced to three-sevenths of the total amount. As a matter of 
practical computation, however, the full qualified investment 
was usually reported, and a 3 percent rate substituted for the 
7 percent rate in order to obtain the legal tentative credit. 
See facsimile of Form 3468. 



Table E. —REVISED DATA FOR SELECTED ASSET AND LIABILITY ITEMS, 1967 



All industries 



As published 



Finance, insurance, and 
real estate 



As published 



Insurance carriers 



As published 



(1) 



!2) 



(3) 



(4) 



(Thousand doltmrt) 



Total assets* 



Cash 

Investjiients in Government obligations ; 

United States 

State and local 



Mortgage and real estate loans. 

Other investjDents 

Other assets 



Total liabilities. 



Other current liabilities 

Other liabilities 

Capital stock 

Retained earnings , appropriated . . . 
Retained earnings, unappropriated. 
Less: Coat of treasury Steele 



Net worth'. 



2,010,4-13,291 
139,983,881 

104,884,087 
68,296,424 

254,935,744 
283,965,527 
42,868,297 

2,010,443,291 

679,617,914 
232,691,608 
176,709,420 

18,873,130 

297,520,651 

7,836,020 

613,044,840 



2,007,225,991 
139,936,081 

104,553,787 
68,139,524 

253,290,244 
283,148,027 
42,648,997 

2,007,225,991 

680,344, 9W 
227,980,608 
176, 7X, 920 

19,285,130 

297,843,951 

7,830,120 

613,811,54o 



1,097,348,098 
95,223,615 

93,258,774 
65,772,354 

253,649,917 

197,610,578 

16,531,615 

1,097,348,098 

621,459,056 
195,918,110 
38,505,916 

11,609,033 
51,829,414 
1,299,798 

156,607,479 



1,094,130,798 
95,175,315 

92,928,474 
65,615,454 

252,004,417 

196,793,078 

16,312,515 

1,094,130,798 

622,186,056 
191,207,110 
38,531,416 

12,021,033 
52,152,714 
1,293,898 

157,434,179 



232,664,015 
3,316,953 

10,131,624 
15,794,363 

69,544,309 

117,354,882 

5,990,314 

232,664,015 

25,449,990 

172,095,083 

3,147,778 

4,759,286 

21,350,724 

23,121 



229,446,715 
3,269,153 

9,801,324 
15,637,463 

67,898,809 

116,537,382 

5,771,014 

229,446,715 

26,176,990 

167,384,083 

3,173,278 

5,171,286 

21,674,024 

17,221 

33,739,551 



^Other insurance ccrapanlee, as published in table 1 ■ 
'other insurance conpanioa, as published in table 1 



$41,924,458 
$14,753,913 



as revised - $38,707,158- 
as revised - $15,520,613- 



Corporation Returns/1967 • Explanation of terms 



143 



Total assets and total liabilities 

Total assets and total liabilities were those reported in the 
end-of-year balance sheet in the corporations' books of 
account. Total assets were net after reduction by accumu- 
lated depreciation, amortization, 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 corpora- 
tions that failed to provide balance sheet information were 
derived from schedules in the tax return other than the bal- 
ance sheet, for example, the schedules for depreciation, bad 
debts, and cost of goods sold : and, from relationships be- 
tween income statement and balance sheet items on similar 
returns which had both statements and which were classified 
in the same industrial group. 

Estimates were also derived from reference books. An anal- 
ysis of data derived from these sources required revisions to 
the statistics that were too late to be incorporated in the ta- 
bles in this report. However, table E in this section summa- 
rizes the effect of the revisions. 

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

Total deductions 

Total deductions, in arriving at net income, as derived for 
the statistics comprised ( 1 ) the ordinary and necessary busi- 
ness deductions from gross income, (2) the cost of sales and 
operations, and (3) net loss from sales of noncapital assets. 
Components of total deductions are shown in the income 
statement segment of tables 2 and 3. 

For certain mutual insurance companies, with total re- 
ceipts under $500,000, total deductions represented only in- 
vestment expenses ; business income and expenses were ex- 
cluded by law. 

Total qualified investment (excluding suspension period 
property) 

(See "Investment qualified for credit.") 

Total receipts 

Total receipts, the components of which are shown in the 
income statement segment of tables 2 and 3 was derived for 
the statistics as follows: 



Included items — (1) Gross taxable receipts (before de- 
duction of cost of sales and operations and net losses from 
sales of noncapital assets) ; (2) Nontaxable interest received 
from State and local government obligations. 

Excluded items — (1) Other nontaxable income recog- 
nized by the corporation, (2) Certain taxable income from 
related foreign corporations only constructively received. 

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



Total receipts less total deductions 

Total receipts less total deductions included nontaxable in- 
terest received from State and local government obligations 
and excluded certain income from related foreign corpora- 
tions only constructively received. This item is comparable 
with compiled net profit, an amount shown in the Statistics 
of Income for 1963 and earlier years. 



Unused investment credit 

Unused investment credit was the portion of the tentative 
investment credit plus investment credit carryover which ex- 
ceeded the amount which could be used to reduce the tax lia- 
bility for the current year. The unused credit could be carried 
over to other years. See "Investment credit carryover" in this 
section. The amounts shown in 1967 were derived for the sta- 
tistics by subtracting the actual investment credit from the 
tentative credit plus investment credit carryover on a return 
by return basis. Inasmuch as corporations without tax did not 
have to report information relating to their unused invest- 
ment credit, the amounts shown may be somewhat under- 
stated. 



Western Hemisphere Trade Corporation deduction 

(See "Statutory special deductions.") 

Zero assets 

Zero assets was used as a category in classifying returns by 
size of total assets. Included were: (1) final returns of liqui- 
dating or dissolving corporations which had disposed of all 
assets, (2) final returns of merging corporations whose assets 
and liabilities were reported in the returns of the acquiring 
corporations, and (3) returns of foreign corporations with 
income "effectively connected" with the conduct of a trade 
or business in the United States other than foreign insurance 
company returns with balance sheet information for United 
States branches. 



Section H- 

Description of the Sample 
and Limitations of the Data 



Description of the Sample 
Sources of Data 

The statistics in this report are estimates based on a strati- 
fied sample of corporation income tax returns, selected after 
revenue processing but before audit. The sampled returns 
were used to represent the business activities of the total 
number of corporations filing returns with accounting periods 
ended July 1967 through June 1968. 

The corporate population from which the sample was 
drawn was counted at about 1,696,000. This population repre- 
sented the following returns: (1) Form 1120 (Corporation 
Income Tax Return), (2) Form 1120L (Life Insurance 
Company Income Tax Return), (3) Form 1120M (Mutual 
Insurance Company Income Tax Return), (4) Form 1120-S 
(Small Business Corporation Income Tax Return), and (5) 
Form 1 120-F (Income Tax Return of Foreign Corporation) . 
Returns not counted in the corporate population were, for 
the most part, those in the Form 990 series filed by tax-ex- 
empt organizations. 

The number of returns counted in this population diflFers 
from the total number of profit-seeking corporations in exis- 
tence in 1967 chiefly because the Internal Revenue Code 
permitted parent corporations to file single returns presenting 
the combined financial data for an entire "affiliated group." 
For 1967, there were 48,000 subsidiaries represented in some 
1 1,000 consolidated returns. 

The population may be said to represent the total number 
of returns for income year 1967 regardless of when the re- 
turns were actually filed. Thus, prior year delinquent returns 
weie used for the purpose of estimating data for returns for 
income year 1967 filed too late to be included in the sample. 
It was felt that, in general, the characteristics of returns due 
but not yet received could be represented best by previous 
year delinquent returns received during the current year 
filing period. 

As described later, some of the returns in the population 
were not used. This was done to limit the statistics to active 
corporations doing business in the United States, to prevent 
any duplication of income and financial data, and to exclude 
data for certain corporations filing solely for information pur- 
poses under special provisions of the law. 

Sample Selection 

For administrative reasons, corporation returns received by 
the Internal Revenue Service were classified by size and taxa- 



tion characteristics, by type of return, and by the 58 Internal 
Revenue district offices (and the Office of International Op- 
erations in Washington, D.C.) in which they were filed (or 
initially processed). For identification purposes, each return 
was given a "document locator number" that was based on 
these classifications and that also included a 2-digit serial 
number. The document locator number was used as the basis 
for drawing the sample. 

Nearly all Form 1120, 1120L, and 1120M returns and 
some Form 1 1 20-S returns, comprising the vast majority of 
returns filed, were revenue-processed for 1967 under the In- 
ternal Revenue Service's automatic data processing (ADP) 
system. Under this system, returns were sorted into one of five 
major groups based chiefly on size of total assets. 

After sorting, returns were numbered serially, creating 
"blocks" comprised of 100 returns. Under the ADP system, 
returns for the sample were systematically withdrawn by 
using specified document locator numbers in each block per 
major group based on the applicable sampling rate for the 
group. For the other returns those selected for the sample 
were systematically withdrawn by using specified document 
locator numbers in each block per numbering series based on 
the sampling rate for that series. The sample classes can be 
summarized as follows : 

/. Forms 1120, 11201, 1120M, and 1 120-F: 

Sample class A. — The following types of returns: (1) Re- 
turns of large corporations controlled for the sample on a 
name basis. In general, the basis for name control was total 
assets of $25 million or more. However, for certain industries 
the criterion was total assets of either $50 million or more or 
$100 million or more. (2) Returns of foreign corporations 
(Form 1120-F) with net income or deficit of $1 million or 
more regardless of industry or asset size. (3) Returns of non- 
financial corporations not controlled by name and with total 
assets of $10 million or more. 

Sample class B. — The following special types of returns un- 
less they were included in sample class A: consolidated re- 
turns, returns with Personal Holding Company schedules at- 
tached, life (Form 1120L) and mutual (Form 1120\D insur- 
ance company returns and returns of foreign corporations 
(Form 1120-F) with net income or deficit of less than $1 
million. In addition, other returns if they were: ( 1 ) classified 
in the "Finance, insurance, and real estate" industrial divi- 
sion with total assets of $10 million or more, and were ex- 
cluded from sample class A, and (2) returns with overpay- 
ment of tax and prior year delinquent returns, if they had 
total assets of $1 million but less than $10 million. 



145 



146 



Corporation Returns/1967 • Description and Limitations of Data 



Sample class C. — Except for returns with overpayment of 
tax and returns of the special types described under sample 
class B, current year returns with total assets of $1 million but 
less than $10 million. 

Sample class D. — Except for returns with overpayment of 
tax and returns of the special types described under sample 
class B, current year returns with total assets of $100 thou- 
sand but less than $1 million. 

Sample class E. — Current year returns except for returns of 
the special types described under sample class B, with total 
assets "greater than zero" but less than $100 thousand, Also, 
returns with overpayment of tax and prior year delinquent 
returns if they had total assets either zero or not reported at 
all, or total assets "greater than zero" but less than $1 mil- 
lion. 

Sample class F. — Except for returns with overpayment of 
tax and returns of the special types described under sample 
class B, current year returns with total assets either zero or 
not reported at all. 

II. Form 1120S: 

Sample class G. — Returns of corporations with total assets 
of $10 million or more. Included were those controlled for 
the sample on a name basis, the criterion for which was total 
assets of $25 million or more. 

Sample class H. — Returns with total assets of $1 million 
but less than $10 million. 

Sample class I. — Returns with total assets either zero or 
not reported at all, or "greater than zero" but less than $1 
million. 

For each of the sample classes, A through I, the total num- 
ber of returns filed, the number of returns in the sample, and 
the prescribed and achieved sampling rates, are given in table 
F. 

Differences between the prescribed and achieved sampling 
rates occurred for several reasons inherent in the revenue 
processing system. One of these reasons was "short" blocks 
because the sample was geared to the presence of complete, 
100 return, blocks. Under the ADP system, the blocking of 
remittance returns was begun anew each day while the block- 
ing of nonremittance returns was begun anew each week. 
Therefore, if a block had fewer than 100 returns at the end 
of a blocking period, it was closed with this smaller number. 
.■\lthough the same blocking system did not apply to non- 
ADP returns, short blocks also resulted for other administra- 
tive or processing reasons. The size of the difference due to 

Table F. —CORPORATION RETURNS: NUMBER FILED, NUMBER IN SAMPLE, 
PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE CLASS, 1967 



Sample class 


Number oi 


retij-ns' 


SaiQplir;g rate 


Filed 


In sample 


Prescribed 


Achieved 




CD 


(2) 


(3) 


(4) 




1,695,577 

I,'i89,i56 

8,215 
35,293 

70,060 

A60,i85 
700,082 
215,321 

206,121 

15 

1,708 

204,398 


126,695 

119,568 

8,215 
35,293 
26,069 

28,089 
16,543 
5,359 

7,127 

15 
1,708 
5,404 


1.0000 
l.uOOO 
0.3750 

0.0600 
.0220 
0.0220 

1.0000 
1 .0000 
0.0220 




Foims 1120, 1120L, 112CM, 1120-F, 




A 


1.0000 
1.0000 
0.3721 

0.0610 
0.0236 
0.0249 




c 


D 




F . , 




G 


1 0000 




1.0000 
0.0264 


I 





'includes Formfl 1120EY, Fiscal Year Tax Computation Schedule, filed separately. 



short blocks was reduced by designing the sample of ADP re- 
turns, which was the largest part of the total sam]3le, so that 
the number of oversampled and undersampled short blocks 
would tend to even out. This was accomplished by providing 
a number of sample selection plans to be used in sequence. 
The actual plan applicable to a particular block depended on 
its place in the order of selection plans. 

Differences also occurred for other reasons. Sometimes the 
characteristics of a return differed considerably from the 
characteristics of the sample class in which it was included. 
When this happened, the return was reassigned to another 
class using guidelines provided for this purpose. One of these 
guidelines stipulated that the reassignment would not in- 
crease the "weighting factor" (defined below) applied to the 
return. In addition to the effects of such return "misblock- 
ing," differences occurred when specific returns prescribed 
for the sample were, for various reasons, unavailable even 
after followup. 

Method of Estimation 

Totals for returns filed were based on counts made and 
submitted by each Internal Revenue district office and by the 
Office of International Operations in Washington, D.C. The 
adeqi'acy of response to requests for sample returns was re- 
viewed, by sample class, by applying the prescribed rates to 
the number of returns actually received from each office. 
When receipts appeared to be inadequate, a followup was 
conducted to locate the missing returns. 

Sample data were blown up to the samjjle class totals by 
using "weighting factors," determined by dividing the num- 
ber of returns filed per sample class by the number of sample 
returns for that class. For example, by using information in 
table F, the weighting factor of 16.39 for returns in sample 
class D is obtained by dividing the actual count of the total 
number of returns filed in the class, 460,485, by the number 
of sample returns, 28,089. The weighting factors can also be 
derived by taking the reciprocal, carried to a sufficient num- 
ber of decimal places, of the achieved sampling rate. For 
example, for returns in sample class D the reciprocal of the 
achieved sampling rate, .0610, shown in table F is equal to 
the weighting factor of 16.39. 

In addition, separate sets of weighting factors, one for each 
Internal Revenue district, were used to derive statistics in 
table 20. Achieved sampling rates varied sufficiently among 
districts to warrant the adoption of these separate sets of 
weights. As a result, the totals for "All regions" in table 20 
show a difference from the corresponding totals, based on na- 
tional weights, shown in other tables of this report. 

Estimated Number of Returns Compared 
With Number of Returns Filed 

The total number of returns filed, shown in column 1 of 
table F, represents the total that was subject to sampling. 
However, a comparison of the estimated total number of re- 
turns shown in tables of this report, with the total number of 
returns filed reveals a difference of about 161,000. This dif- 
ference occurred for the following reasons : 

1. About 76,000 returns with neither income nor deduc- 
tions were classified as returns of inactive corporations. Al- 
though inactive cor])oration returns are excluded from most 
tables, they are shown in tables C and 21. 



Corporation Returns/1967 • Description and Limitations of Data 



147 



2. About 82,000 (of which 69,000 were special Forms 
1 1 20FY, Corporation Fiscal Year Tax Computation Sched- 
ule, filed after the return was filed by corporations with 
accounting periods ended January through June 1968, to 
compute the surcharge) were amended returns not associated 
with the original returns at time of sampling. Data for them 
were excluded from all tables in order to avoid duplication. 

3. About 3,000 returns filed were not represented in the 
tables either because they were tentative returns or because 
they were returns of special groups of companies. Tentative 
returns were excluded to avoid duplication since the revised 
returns may have been subject to sampling later on. The spe- 
cial groups of companies excluded from the tables were: (a) 
unincorporated businesses electing to be taxed as corporations 
(Code section 1361), (b) foreign corporations without 
income effectively connected with the conduct of a trade or 
business in the United States, (c) corporations conducting 
most of their business operations in U.S. possessions and 
thereby exempt from taxation (section 931), (d) certain 
joint undertakings such as "cost companies" and other "cap- 
tive" companies whose income and financial data were also 
included in the returns filed by the owner corporations, (e) 
foreign investment companies (section 1247), and (f) foreign 
corporations, notably certain airlines or shiplines, exempt 
from U.S. and foreign taxation under reciprocal treaty ar- 
rangements (section 883). 

4. A small difTerence. was attributable to the fact that 
frequencies were based on weighting factors rounded to three 
decimal places. 

5. In addition, as previously pointed out, there were 
other differences that resulted from factors inherent in the 
revenue processing system. 



Limitations of the Data 
Sampling Variability 

Unless based on all of the returns in the population each 
entry in the tables of this report is based on a sample and can 
be expected to differ more or less from the corresponding 
value that would be obtained by aggregating data from the 
total number of returns. A statistical measure that pertains to 
the difference that might be expected to result is called the 
"standard deviation of the estimate." 

The "relative sampling variability" is the standard devia- 
tion of the estimate expressed as a percent of the estimate. 
The standard deviation when added to and subtracted from 
the estimate provides the computed upper and lower limits 
within which approximately two out of three estimates de- 
rived from similarly selected samples would be expected to 
fall. Table H, at the end of this section, shows the relative 
sampling variability of selected frequency and amount esti- 
mates for each minor industry. "Upper limit" relative sam- 
pling variability estimates based on a special formula are 
shown in table G for frequency estimates in general. These 
percents are somewhat higher than those which would have 
been yielded by the standard formula. The first four columns 
of table G apply to tables in this report in which returns are 
classified by size of total assets; the fifth column may be ap- 
plied to frequencies representing returns not classified by size 
of total assets. 



-RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION 
LEVEL OF ESTIMATED NUMBER OF RETURNS, 1967 



Estimated number of 
returns 



300 

400 

500 

600 

700 

80O 

1,000... 
1,200... 
1,400... 

1,600... 
1,300... 
2,000... 
2,500... 
3,000... 

4,000... 
5,000... 
7,000... 
10,000.. 
15,000. . 

25,000.. 
35,000.. 
50,000.. 
75,000.. 
100,000. 

150,000. 
250,000. 
500,000. 



Tables showing classification by asset 



Returns with total assets 



Under 
$100,000 



$100,000 

under 

$1,000,000 



(2) 



,000,000 
under 
$10,000,000 



(3) 



$10,000,000 
or more 



{^) 



Tables not 

showing 
classifi- 
cation by 
asset 



(5) 



37.2 
32-2 

28.8 
26.3 

24.3 
22.8 
20.4 
18.6 
17.2 

16.1 
15.2 
14.4 
12.9 
11.8 

10.2 
9.1 
7.7 
6.4 
5.3 

4.1 
3.4 
2.9 
2.4 

2.0 

1.7 

1.3 
0.9 



35.0 
30.3 
27-1 
24.8 

22.9 
21.5 
19.2 
17.5 
16.2 

15.2 
14.3 
13.6 
12.1 
11.1 

9.6 
8.6 
7.3 
6.1 
5.0 

3-8 
3.2 
2.7 
2.2 
1.9 

1.6 
1.2 
0.9 



5.9 
5.3 



4.1 

3.8 
3.5 

3.3 
3.1 
2.9 
2.6 
2.4 

2.1 

1.9 
1.6 
1.3 
1.1 

0.8 
0.7 
0.6 
0.5 
0.4 

0.3 
0.3 
0.2 



37.2 
32.2 
28.8 
26.3 

24.3 

22.6 
20.4 
18.6 
17.2 

16.1 
15.2 
14.4 
12.9 
11.8 

10.2 
9.1 
7.7 
6.4 
5.3 

4.1 
3.4 
2.9 
2.4 

2-0 

1.7 
1.3 

0.9 



NOTE: An upper limit formula was used to compute the relative sampling variability 
estimates shown in this table- Therefore, the relative sampling variability estimates 
are higher than those which would have been obtained by using the standard formula. 
The disparity is generally less for tables showing classification by size of total 
assets than for other tables. 



The conservative nature of the relative sampling variability 
estimates shown in table G may be illustrated by comparing 
an estimate from column 5 of this table with the calculated, 
more precise, relative sampling variability for a similar num- 
ber of returns shown in table H. If 50,000 was the number of 
returns in some industry grouping, then the relative sampling 
variability obtained from column 5 of table G would be ex- 
pected to be less than 2.9 percent. But the conservative na- 
ture of this relative sampling variability estimate may be illus- 
trated by comparing it with the calculated, more precise, rel- 
ative sampling variability estimates in table H for a similar 
number of returns in a specific industry grouping. Thus, table 
H shows that for the 50,644 returns classified in retail trade: 
automotive dealers and gasoline service stations, the relative 
sampling variability is only 2.29 percent. 

The relative sampling variability of a frequency, as deter- 
mined from table G may be used as a rough estimate of the 
relative sampling variability that applies to the associated 
amount. The relative sampling variability associated with ag- 
gregate amounts is generally less than that associated with 
the frequencies related to the aggregate amounts. This is be- 
cause returns of large corporations, sampled at the rate of 
100 percent and therefore not generally subject to sampling 
variability, account for a larger proportion of the total 
amount estimates, but for a smaller proportion of the related 
total number of returns estimates. 

Frequencies and amounts considered subject to excessive 
sampling variability are not shown in the tables, although 
they are reflected in the appropriate totals. Where sampling 
variability was judged to be excessive, data in particular cells 
have been deleted or have been combined in such a way as to 
present combined totals for groups of cells, the combined 
sampling variability for which was not judged to be excessive. 



148 



Corporation Returns/ 1967 • Description and Limitations of Data 



Where deletions were made in tables, the applicable cells are 
footnoted. Where combinations of data were made, the com- 
bined totals are presented alongside the bracketed cells to 
which they relate. 



Other Limitations Due to Sampling 

A dash, rather than a frequency or amount, in any given 
table cell indicates either that there were no returns with the 
particular characteristic, or because of its rarity, instances of 
the characteristic were not present among the returns selected 
for the sample. However, for statistics based on returns, se- 
lected for the sample at a rate of 100 percent, a dash indi- 
cates a presumption of no returns with the particular charac- 
teristic. 



Sample Management and Processing Controls 

An extensive system of sample management and control 
was used by the National Office Statistics Division to insure 
the selection of the prescribed sample and to provide counts 
of the number of returns filed in each sample class. Sample 
controls for the most detailed sample classes were maintained 
for each Internal Revenue district office. In addition, returns 
of corporations in sample classes A and G were controlled on 
a name basis as a further check on the completeness of the 
sample. 

In processing returns for collection purposes in the seven 
Internal Revenue service centers throughout the country, and 
later, in processing the sample of these returns for statistical 
purposes, several steps were taken to reduce taxpayer report- 
ing errors and other errors introduced in data processing op- 
erations. A large proportion of the returns were mathemati- 
cally verified (but not audited) before they were made avail- 
able for sample selection. Any corrections resulting from 
mathematical verification of the taxpayer's entries are re- 
flected in the statistics. 



In editing, transcribing, and tabulating the information 
from the sampled returns at the Internal Revenue Service 
Data Center in Detroit, Michigan, additional checks were 
imposed to improve the quality of the resulting estimates. Re- 
turns that showed data in accompanying schedules but not on 
the appropriate lines of the return forms and returns with ob- 
vious errors were edited and pro]jerly adjusted. 

All returns with total assets of $250 million or more, except 
returns for life (Form 1120L) and mutual (Form 1120M) 
insurance companies, were edited and verified 100 percent 
(and corrected when necessary) in the Statistics Division. 
The quality of the statistical editing of other returns, per- 
formed at the Internal Revenue Service Data Center, was 
subject to verification (and correction) consistent with a pre- 
scribed plan. Under the plan, which was flexible according 
to the proficiency of the editors, screening and fractional 
sampling were used to determine the returns to be verified. 

Keypunching of all data was also key verified in the Inter- 
nal Revenue Service Data Center. Prior to tabulation numer- 
ous tests for internal consistency were designated by the Sta- 
tistics Division and were applied to the data using electronic 
computers. This assured that proper balance and relation- 
ships among the return items and statistical classifications 
were maintained. Inconsistencies which could not be resolved 
readily, especially those that involved returns of the larger 
corporations, were referred to the Statistics Division for reso- 
lution. 

Finally, prior to publication, all statistics were reviewed for 
accuracy and reasonableness, in light of provisions of tax law, 
accounting practices, taxpayer reporting variations and limi- 
tations, economic conditions, comparability with other statis- 
tical series, and assumptions made in processing the data. 

However, the controls maintained over the selection of the 
sample returns, the processing of the source data, and the re- 
view of the statistics did not completely eliminate the possi- 
bility of error. In addition, practical operating considerations 
necessitated allowance of reasonable tolerances in the statisti- 
cal processing of the data. 



Corporation Returns/1967 • Description and Limitations of Data 



149 



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160 



Corporation Returns/1967 • Description and Limitations of Data 



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151 



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152 



Corporation Returns/1967 • Description and Limitations of Data 



^^^f^OQ0 M-lC^C^ r-l 



iOAia>st oo««-i r^o^vo 
OH'A-* eSo>i> toto«o 



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~,^ JlJi^ ■ -. — !>■— ■_■•- S^I >AA1 OJ >On^O'ACT^C^l-l c^ 

a»to p^t^ r- a t> c- r-t o^ o^<-ioj iaqocd^o iao> ■« tn^o^At^o-j-co cm 



to r--* 

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tA O rH 1 
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III 



CO CO O !J» 


c^ ^oc^ 


•A tn lA (M en 

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650 
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■A r- ON to 03 


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js^CiNiO 0!>r-l C^OO^OO- r^kAr* OC^C^ AJCO -Ofn CM flN^r^incM iA-J-CMOn CM^Or-ON COON CJ> (MONf^iOONr-O- C^ O OAl 

rHOCM'^ CM-«f> O'rHO^CM nc-r-( rH-4^tO sfcn "AC^ O CT>0>rHr^fM OtfitAC^ AjOnt- OCM O 0-«t-4-cnONO>D- O Al "AiO 

'O i-i ^ '-I O'CM'D tOO»>A-4'0 rHNDiA f^rHiA ONCT* i-t O CM '^(TNrHO'rH lAHrHCM ^rH^OiD lACM (M ONfnc--iArH>0(*l ri r-t vO-^ 

t>iAOAJ lAvOON C^rHOQiA iAOnO f^f^vO* nOOn lAiA --i CMt^'^'O^O 00O>-J-iA tOC^'^O C--C^ -* Onu-iiOnOCM-I'J" nO (^ >± <D 

cr,(j,^ocO C-tOCO ON-^r-rHr- -OrHO ^tOO- — iAO COiA r'S noONU-iiH COC-tAlA (OrH-J-CM u-v^T rH CM<TlC^'ACD-^0 O "A 0-* 

•OC^AIA C^'£)0 CM'OtJN'OO OnOOn cncMt^ 0>0 vOO* rH On-J'-.J-^OnD -JCMtOrl iriCO^f^ AJf^ O* ^ONr^ON--l'(5o sj O Ot\| 

0>t-JrH^O^CMr- OicnrnrHC-CM r^r~rH >0>f C-r- -J-rHf^rHtrtCMAlrHONrHCM^OCMf^J-Nr^ rHt^drH t^C^O CM ■OrH 

rH rHCM -^rH .QiArH rH --fCMrH 

vOrHC^iA COrHE^ 0> tT>iA[> ^CM,D COCOrH CNJiA COr^ fNl lAiACn^D [^ AJrH sfvOCDO C^CO rH CO\0C^-4'l>CMC^ to ^ >I00 

f^"J-IAO lAfnON f^ C^iAtO rHC-'rn ^DrHO COM" rHCO CM >OtOr^rH On IJ^ i-l COrHOCM a3f\t »0 rH^AaN■DlACr^•^l■ ft ^S C^t^ 

^DO'-HrH r-ONfM CO-'~-comAI stCO'O CM'OrH'— > iA[-- f^CO On rHmO-*'— "1— *rHON [---J-'XJOn O^ en vOCO^tOOCO--l- t-- CM OO 

rHrHrH rH * r-t r-t rH rH rH rH* rH r-t r-\ -HCMrHrMrHTrH«fMrH l^rH rHrH rH rHt^rHCn rH rH r-lrH 



CO lA CM O- O 

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nO n to >r On 

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CO n rH O 0> O 
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to rH Ct C^ r-l H 



'O iTl \D CM O 

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sf On 'i) en 



01 hp •' 



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O O to r 
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C*- >J vO r 



3 :* sf *A rH 

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3 3 CM C 



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On CM m >o c^ 



CM ON > 
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Ia 


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sf 







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(V<n-*»A nO>oo <^Or-^A^(n ^Jianocs. 



NOC^tOOiO rHCMtnNf lANOfCO (jNQrH CM(n■^*<A\OC^co OnO rH CMcn "^ 

tOQOtOtOa> OnO'CJ'* OnOn&NOn OnOO OOOOOOO OrH rH rHr-l rH 



Corporation Returns/1967 • Description and Limitations of Data 



153 



"^ ^ '5 ^ ' 






OJ >D <^ f^ fn r 



^ to ^ H O ry 
H O >0 to C- O 



sF ^ ^ >* O 

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154 



Corporation Returns/1967 • Description and Limitations of Data 



(0 0,J3 " 



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