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STATISTICS  1QU7 
OF  INCOME  luDl 

BUSINESS 


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Internal  Revenue  Servio 


Publication  438  (8-7( 


AL  G3.LEGE 


NOV  1  1  1970 


Publication  438  (8-70) 

Price  $3.50  (paper  cover) 

Library  of  Congress  Card  No.  72-603340 

Suggested  citation 

Internal  Revenue  Service 

Statistics  of  Income — 1967,  Business  Income  Tax  Returns 

U.S.  Government  Printing  Office,  Washington,  D.C.,  1970 


Stat/st/cs  of  Income  publications  are  for  sale  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,  Preliminary  (31  pp.,  250 
Individual  Income  Tax  Returns  for  1967  (259  pp.,  $2.75) 
Zip  Code  Area  Data,  Individual  Income  Tax  Returns  for  1966  (96  pp.,  $1.00) 
Corporation  Income  Tax  Returns  for  1966  (316  pp.,  $3.00) 
Corporation  Income  Tax  Returns  for  1967,  Preliminary  (32  pp.,  SSi*) 
Farmers'  Cooperative  Income  Tax  Returns  for  1963  (64  pp.,  40c) 
Fiduciary,  Gift,  and  Estate  Tax  Returns  for  1965  (114  pp.,  $1.25) 
Personal  Wealth  Estimated  from  Estate  Tax  Returns  for  1962  (103  pp.,  650 
Sales  of  Capital  Assets  by  Individuals  for  1962  (153  pp.,  $1.00) 
Foreign  Income  and  Taxes  Reported  on  Corporation  Income  Tax  Returns 
for  1962  (263  pp.,  $2.00) 

Publications  in  preparation 

Business  Income  Tax  Returns  for  1968,  Preliminary 
Corporation  Income  Tax  Returns  for  1967 
Foreign  Income  and  Taxes  for  1964,  1965,  and  1966 
Individual  Income  Tax  Returns  for  1968 
Estate  Tax  Returns  for  1969 


STATISTICS  1QC7 
OF  INCOME  luDl 

BUSINESS 


P(^(pjg)i7%ifGfi^[jtfi  (of  iM(%'Wr<s)mm^ 
Internal  Revenue  Service 


Randolph  W.  Thrower,  Commissioner 

William  H.  Smith,  Deputy  Commissioner 

Albert  W.  Brisbin,  Assistant  Commissioner  (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,  Statisticai  Techniques  Branch 

Alfred  J.  McKeon,  Chief,  Mathematical  Statistics  Branch 

Thomas  M.  Durkin,  Chief.  Program  Management  Branch 


This 


BOSTON  PUBLItXgRAgJ^^^ 

WIAY  1 1  2000J 


report  was  prepared  under  the  direction  of  William  J.  Smith,  Jr., 

Chief,  Business  Statistics  Staff,  Income,  Finance,  and  Wealth 

Branch.  Important  contributions  were  made  by  Jack  H.  Taylor. 

Other  branches  of  the  Statistics  Division  assisted  in 

development  of  the  sample  design,  the  preparation  of 

processing  procedures,  and  the  post-tabulation 

review  of  the  data.  Statistical  abstracting  of 

the  data  was  conducted  by  the  service  centers  at 

Andover,  Massachusetts;  Austin,  Texas;  Chamblee, 

Georgia;  Cincinnati,  Ohio;  Kansas  City,  Missouri; 

Philadelphia,  Pennsylvania;  and  Ogden,  Utah; 

and  the  Data  Center  in  Detroit,  Michigan,  which 

also  developed  the  computer  systems  design  and 

conducted  computer  processing  of  the  data. 


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Letter  of  Transmittal 


Treasury  Department, 

Office  of  Commissioner  of  Internal  Revenue, 

Washington,  D.  C,  July  6,  1970. 

Dear  Mr.  Secretary: 

I  am  transmitting  the  complete  report.  Statistics  of  hicome-  -1967, 
Business  Income  Tax  Returns,  prepared  in  partial  fulfillment  of  the  re- 
quirement of  section  6108  of  the  Internal  Revenue  Code  that  statistics  be 
published  annually  with  respect  to  the  operation  of  the  income  tax  laws. 
This  report  reflects  data  from  the  tax  and  information  returns  filed  by 
more  than  9  million  proprietorships,  900  thousand  partnerships,  and  1.5 
million  corporations. 

Industry  classification  is  a  dominant  feature  of  this  report  series; 
and  in  this  issue  it  appears,  as  in  past  issues,  in  nearly  every  table  along 
with  measures  of  business  income,  expenses,  and  size.  New  features  in 
this  issue  include  frequencies  for  income  statement  items  of  unincor- 
porated businesses,  data  on  proprietorships  in  larger  Standard  Metro- 
politan Statistical  Areas,  and  data  on  size  of  payroll  for  unincorporated 
businesses. 


Commissioner  of  Internal  Revenue. 


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


m 


Contents 


Guide  to  tables  by  subject,  v 

Section  1 

Total  business  activity,    1 

Section   2 
Proprietorships.    21 

Section  3 
Partnerships,    151 

Section  4 

Small  Business  Corporations,    217 

Section   5 

All  corporations,    239 

Section   6 

Law  and  terminology,    305 

Section   7 

Sample  design  and  limitations,    313 

Section  8 

1967  Forms  and  instructions,    327 

Section  9 

Historical  summary,   369 

Section  10 
Index,  381 


IV 


Guide  to  Tables  ...  by  Subject 


BALANCE  SHEET  REPORTING 
Partnerships  (table  3.9),  213 

BUSINESS  AND  NONBUSINESS  INCOME  BY  INDUSTRY 
Proprietorships  (table  2.12),  128 


PAYROLL 

Proprietorships  (table  2.10),   115 
Partnerships  (table  3.7),   205 

PETROLEUM  PRODUCTION  INTEREST 
Proprietorships  (table  2A),   23 


COST  OF  DEPRECIABLE  PROPERTY 

Proprietorships  (table  2.11),  119 

HISTORICAL 

Proprietorships  (table  9.1),  370 
Partnerships  (table  9,2),   372 
Small  Business  Corporations  (table  9.3), 
All  corporations  (table  9.4),  378 


375 


INCOME  STATEMENTS 
Proprietorships  (table  2.2),   31 
Partnerships  (tables  3.2,  3.8),  159,   207 
Small  Business  Corporations  (tables  4.2,  4.6), 
All  corporations  (tables  5.2,  5,3),  247,   254 


219,   232 


INDUSTRY  CLASSIFICATION,    MAXIMUM  DETAIL 

Proprietorships  (table  2.1),   25 

Partnerships  (table  3.1),  153 

Small  Business  Corporations  (table  4.1),   218 

All  corporations  (table  5.1),   240 


METROPOLITAN  AREA  DATA 

Proprietorships  (tables  2.8,  2.9), 


104,    110 


SIZE  CLASSIFICATIONS 

Adjusted  gross  income: 

Proprietorships  (table  2.12),    128 
Business  receipts: 

Proprietorships  (tables  2.3,  2.11),   41,    119 

Partnerships  (tables  3.3,  3.9),    165,   213 

Small  Business  Corporations  (table  4.3),    223 

All  corporations  (table  5.4),    261 
Gross  profit: 

Proprietorships  (table  2.4),   69 

Partnerships  (table  3.4),  181 

Small  Business  Corporations  (table  4,4)     226 

All  corporations  (table  5.5),    277 
Total  assets: 

Partnerships  (tables  3.8,  3,9),    207-212 

Small  Business  Corporations  (table  4.6),   232 

STATE  AND  METROPOLITAN  AREA  DATA 
Proprietorships  (tables  2.5-2.9),    77-110 
Partnerships  (tables  3.5,  3.6),  186,   201 
Small  Business  Corporations  (table  4.5),     230 
All  corporations  (tables  5.6,  5.7),    284-304 

TOTAL  BUSINESS  ACTIVITY 

All  business  summary  (table  1.1),    6 


Section 


1 


CONTENTS 


Size  of  business  operations.  1 
Industrial  activity  by  State.    4 

Text  tables 

1A  Corporate  and  noncorporate  businesses:    Number,  business  receipts,  cost 

of  goods  sold,  gross  profit,  depreciation,  and  inventory.  1966  and 

1967.    1 
IB  Proprietorships.    Number,  business  receipts,  gross  profit,  and  net  profit, 

by  industrial  division.  1966  and  1967,  2 
1C  Partnerships;    Number,  business  receipts,  gross  profit,  and  net  profit,  by 

industrial  division,  1966  and  1967,  2 
10  Small  Business  Corporation  returns.  Form  1120S:    Number,  business 

receipts,  gross  profit,  and  net  income,  by  industrial  division.  1966  and 

1967,    2 
1E  All  corporation  returns:    Number,  business  receipts,  gross  profit,  and  net 

income,  by  industrial  division,  1966  and  1967,  2 


Total  Business 
Activity 


Charts 

1A  Number  of  businesses  and  receipts,  by  industrial  division,  3 

1B  Payroll  as  a  percent  of  business  receipts,  4 

Basic  table 

1.1  Number  of  businesses,  business  receipts,  and  selected  deductions,  for 
selected  industries,  1966  and  1967,  5 


This  report  presents  financial  and  economic  data  from 
the  tax  returns  of  9J  million  proprietorships,  906 
thousand  partnerships,  and  1.5million corporations,  por- 
traying virtually  all  American  business  activity  during 
1967.  Table  lA  summarizes  these  data  by  type  of  organi- 
zation and  compares  them  to  1966.    The  data  are  from 

Table  lA. —NONCORPORATE  AND  CORPORATE  BUSINESSES:   NUMBER,  BUSINESS 
RECEIPTS,  COST  OF  GOODS  SOLD,  GROSS  PROFIT,  DEPRECIATION,  AND 
INVENTORY,  1966  AND  1967 


Selected  items 


Number  of  businesses,  total. 


Noncorporate  businesses. 

Proprietorships 

Partnerships 


Corporate  businesses 

Small  Business  Corporations. 


Business  receipts,  total.. 

Noncorporate  businesses. 

Proprietorships , 

Partnerships 


Corporate  businesses 

Small  Business  Corporations. 


Cost  of  goods  sold,  total. 

Noncorporate  businesses. 

Proprietorships 

Partnerships 


Corporate  businesses 

Small  Business  Corporations. 

Gross  profit  (less  loss),  total. 

Noncorporate  businesses 

Proprietorships 

Partnerships 

Corporate  businesses 

Small  Business  Corporations. 


Depreciation,  total 

Noncorporate  businesses. 

Proprietorships 

Partnerships 


Corporate  businesses 

Small  Business  Corporations. 


Inventory,  end-of-year,  total. 


Noncorporate  businesses. 

Proprietorships 

Partnerships 


Corporate  businesses 

Small  Business  Corporations. 


CD 


ia,.478,U9 

10,009,394 

9,086,714 

922,680 

1,468,725 
181,851 


(2) 


11,566,624 

10,032,264 

9,126,082 

906,182 

1,534,360 
200,734 


1,509,970 

285,600 
207,447 
78,153 

1,224,370 
49,858 

1,031,967 

165,542 
120,091 
45,451 

866,425 
36,379 

478,003 

120,058 
87,356 
32,702 

357,945 
13,480 

48,552 

11,079 
8,314 
2,765 

37,473 
892 

157, 694 

16,675 

11,811 

4,864 

141,019 
4,373 


1,574,395 

289,395 

211,372 

78,023 

1,285,000 
55,743 

1,072,685 

164,087 

120,939 

43,148 

908,598 
40,805 

501,709 

125,308 
90,433 
34,875 

376,401 
14,937 

52,580 

11,760 
8,753 
3,007 

40,820 
1,006 


16,533 
11,634 
4,899 

151,581 
4,801 


Increase  or 
decrease  (-) 

(Percent) 


(3) 


0.2 
0.4 
-1.8 

4.5 
10.4 


1.3 
1.9 
-0.2 

5.0 
11.8 


-0.9 

0.7 
-5.1 

4.9 
12.2 


4.4 
3.5 
6.6 


6.1 
5.3 


8.9 
12.8 


-0.9 

-1.5 

0.7 

7.5 
9.8 


NOTE:  Estimates  are  rounded  and  niay  not  add  to  totals. 


samples  of  1967  tax  and  information  returns,  designed 
to  give  complete  coverage  of  all  business  returns  filed. 
The  period  covered  by  most  of  the  returns  was  the  cal- 
endar year  1967;  normally,  almost  all  proprietorships, 
about  85  percent  of  the  partnerships,  and  nearly  half  of 
the  corporations  file  for  calendar  years. 

The  industrial  activity  of  the  business  is  a  primary 
feature  of  this  report,  and  nearly  every  table  contains 
some  industry  classification.  Coverage  for  proprietor- 
ships and  partnerships  has  been  expanded  to  up  to  162 
industry  classes  this  year,  with  most  of  the  added  detail 
occurring  in  the  areas  of  contract  construction,  trans- 
portation, retail  trade,  and  services.  In  some  tables,  the 
industry  data  are  cross -classified  by  various  size  cate- 
gories, such  as  business  receipts,  gross  profit,  payroll, 
or  total  assets,  or  by  the  geographic  area  where  the 
return  was  filed.  Tables  IB  through  IE  summarize  the 
year-to-year  changes  by  industrial  division  for  each  of 
the  forms  of  business  organization.  Chart  lA  summarizes 
the  relative  importance  of  the  forms  of  business  organi- 
zation in  each  industrial  division. 

Table  1.1  shows  business  receipts  and  selected  deduc- 
tions for  industries  important  in  one  or  another  of  the 
corporate  and  noncorporate  forms  of  business.  The  items 
selected  for  presentation  in  this  table  are  not  strictly 
comparable  for  all  the  forms,  but  they  are  comparable 
enough  for  purposes  of  rough  comparisons  within  an  in- 
dustry. Limitations  on  the  comparability  of  these  items 
are  mentioned  under  the  item  headings  in  the  '  'Explana- 
tion of  Terms." 


SIZE  OF  BUSINESS  OPERATIONS 
Business  Receipts  and  Gross  Profit 

Within  most  industries,  business  receipts  mean  much 
the  same  thing  whether  reported  by  proprietorships, 
partnerships,  or  corporations.  The  use  of  business  re- 
ceipts as  a  size  classifier,  therefore,  makes  it  possible 
to  compare  the  various  forms  of  business  organizations 
within  an  industry  on  a  more  equal  footing  than  some  other 
measures  might.  Data  classified  by  industry  and  size  of 


Business  Returns/1967  •  Total  Business  Activity 

Table    IB. —PROPRIETORSHIPS:      NUMBER,    BUSINESS   RECEIPTS,    GROSS    PROFIT,    AND  NET    PROFIT,    BY   INDUSTRIAL  DIVISION,    1966  AND   1967 


Number  of  businesses 

business  receipts 

Gross  profit   (less   l;s£) 

Net  profit   (less  loss) 

Industrial  division 

1966 

1967 

Increase  or 
decrease   (-) 

(Percent) 

1966 
(Million 
doll.,,) 

1967 
(Million 
dollor.) 

Increase  or 
decrease  {-) 

(Percent) 

1966 

(Million 
dollere) 

1967 
(Million 
±,tUre) 

Increase  or 
decrease  (-) 

(Percent) 

1966 

(Million 
dotUrt) 

1967 
(Million 
dollere) 

Increase  or 
decrease  (-) 

(Percent) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(?) 

(9) 

(10) 

(11) 

(12) 

All  industrial  divisions 

Agriculture,   forestiy,   and  fisheries., 
jitining     

9,086,714 

3,172,739 
42,696 

689,842 
179,649 

296,361 

1,812,872 
280,547 

1,512,557 
575,942 

2,270,739 

9,126,082 

3,195,602 
45,677 
630,460 
169,505 

277,807 

1,840,621 
260,145 

1,543,999 
548,651 

2,327,684 

0.4 

0.7 
7.0 
-1.4 
-5.6 

-6.3 

1.5 
-7.3 

2.1 
-4.7 

2.5 

207,447 

35,486 
1,117 
19,164 

7,145 

5,755 

99,684 
19,808 
78,610 
6,594 
31,991 

211,372 

35,271 
1,323 

18,334 
6,473 

5,539 

102,629 
19,712 
81,116 
6,738 
34,784 

1.9 

-0.6 
13.4 
-4.3 
-9.4 

-3.8 

3.0 
-0.5 
3.2 
2.2 

8.7 

87,356 

14,932 

914 

7,307 

3,013 

4,544 

25,094 
4,586 

20,186 
5,345 

25,978 

90,433 

14,980 
1,110 
7,413 
2,744 

4,280 

25,993 

4,386 

21,092 

5,430 
28,322 

3.5 

0.3 
21.4 

1.5 
-8.9 

-5.8 

3.6 
-4.4 
4.5 
1.6 
9.0 

30,030 

4,498 

'76 

2,733 

872 

869 

6,890 
1,651 
5,177 
2,151 
11,999 

30,408 

3,770 
I57 

2,751 
748 

812 

7,062 
1,512 
5,412 
2,242 

13,020 

1.3 
-16.2 
(') 

0.7 

-14.2 

Transportation,    conratunication,   elec- 
tric, gas,  and  sanitary  services 

-6.6 
2.5 

-8.4 

4.5 

Finance,    insurance,   and  real  estate... 

4.2 

8.5 

^Net  loss  exceeds  net  profit.      Percent  not  applicable. 
NOTE:     Estimates  are  rounded  and  may  not  add  to  totals. 

Not  shown  separately,   but  included  in  the  appropriate  totals, 
not  allocable," 


are  data  for  the  industiy  classifications  "Wholesale  and  retail  trade  not  allocable"  and  "Nature  of  business 


Table    IC— ACTIVE   PARTNERSHIPS: 

NUMBER, 

BUSINESS   RECEIPTS,    GROSS    PROFIT,    AND  NET 

PROFIT, 

BY   INDUSTRIAL  DIVISION,    1966 

AND    1967 

number  of  partnerships 

Business  receipts 

Gross  profit   (less  loss) 

Net  profit   (less  loss) 

Industrial  division 

1966 

1967 

Increase  or 
decrease   (-) 

(Percent) 

1966 

(MilUon 
dollars) 

1967 

(Million 
dollars) 

Increase  or 

decrease  (-) 

(Percent) 

1966 

(Million 
doners) 

1967 

(Million 
dollars) 

Increase  or 

decrease   (-) 

(Percent) 

1966 

(Million 
dollars) 

1967 

(Million 
dollars) 

Increase  or 
decrease  (-) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

(11) 

(12) 

922,680 

906,182 

-1.8 

78,153 

78,023 

-0.2 

32,702 

34,875 

6.6 

10,445 

10,866 

Agriculture,  forestiy,  and  fisheries.... 

125,101  ■ 
13,238 
56,115 
36,544 

15,484 

231,254 
29,179 
199,804 
268,563 
172,384 

124,633 
13,243 
52,342 
34,486 

15,236 

220,700 
31,461 
186,629 
274,730 
165, 697 

-0.4 

-6.7 
-5.6 

-1.6 

-4.6 
7.8 
-6.6 

2.3 
-3.9 

5,268 

882 

7,771 

6,077 

1,238 

35,425 
11,142 
23,987 
7,742 
13, 660 

5,450 
1,045 
7,129 
5,640 

1,310 

34,448 
10,796 
23,294 

8,134 
14,744 

3.5 
18.5 
-8.3 
-7.2 

5.8 

-2.8 

-3.1 

-2.9 

5.1 

7.9 

2,084 

392 

1,656 

1,729 

487 

8,243 
1,763 
6,392 
6,956 
11,094 

2,055 

572 

1,756 

1,678 

492 

8,387 
1,923 
6,369 

7,730 
12,143 

-1.4 

45.9 

6.0 

-2.9 

1.0 

1.7 

9.1 

-0.4 

11.1 

9.5 

750 

>rL 

763 
617 

154 

2,247 
506 

1,715 
980 

4,924 

633 

65 

742 

562 

142 

2,266 
558 
1,684 
1,122 
5,315 

-15.6 
(") 

-2.8 

-8.9 

Transportation,    communication,    electric. 

-7.8 

0.8 

-1.8 

Finance,    insurance,    and  real  estate 

14.5 

7.9 

^Net  loss  exceeds  net  profit.      Percent  not  applicable. 
NOTE:     Estimates  are  rounded  and  may  not  add  to  totals. 

Not  shown  separately,   but  included  in  the  appropriate  totals,   are  data  for  the  industry  classifications   "Wholesale  and  retail  trade  not  allocable" 
and  "Nature  of  business  not  allocable." 


Table    ID.— ACTIVE   SMALL  BUSINESS  CORPORATION   RETURNS, 


FORM   1120-S: 
DIVISION, 


NUMBER,    BUSINESS   RECEIPTS,    GROSS   PROFIT,    AND  NET   INCOME,    BY   INDUSTRIAL 
1966  AND    1967 


Number  of  returns 

Business  receipts 

Gross  profit   (less  loss) 

Net  income   (less  deficit) 

Industrial  division 

1966 

1967 

Increase  or 
decrease   (-) 

1966 

(Million 
dollars) 

1967 

(Million 
dollars) 

Increase  or 
decrease   (-) 

(Percent) 

1966 

(Million 
dollars) 

1967 

(Million 
dollars) 

Increase  or 

decrease    (-) 

(Percent) 

1966 

(Million 
dollars) 

1967 

(Million 
dollars) 

Increase  or 
decrease   (-) 

(Perces}t) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

(11) 

(12) 

181,851 

200,784 

10.4 

49,858 

55,743 

11.8 

13,480 

14,937 

10.8 

1,655 

1,853 

12.0 

Agriculture,    forestry,    and  fisheries... 
Mining 

7,427 

2,227 

17,603 

21,737 

7,097 

72,393 
21,068 
50,753 

21,904 
30,918 

8,516 
1,896 
22,388 
24,568 

8,598 

76,929 
20,809 
54,480 

20,340 
35,728 

14.7 

-14.9 

27.2 

13.0 

21.1 

6.3 
-1.2 

7.3 

-7.1 
15.6 

1,184 

741 

5,255 

9,332 

1,277 

26,793 
11,702 
14,877 

877 
4,396 

1,373 

388 

6,611 

10,491 

1,332 

29,940 
U,997 
17,445 

814 
4,621 

16.0 
-47.6 
25.8 
12.4 

4.3 

11.7 
2.5 
17.3 

-7.2 
5.1 

367 
177 

i,&;o 

2,522 

558 

6,088 
2,240 
3,784 

611 
2,114 

441 

147 

1,328 

2,841 

552 

7,005 
2,197 
4,659 

574 
1,998 

20.2 
-16.9 
27.7 
12.6 

-1.1 

15.1 
-1.9 
23.1 

-6.1 
-5.5 

28 

21 

160 

476 

44 

623 
301 
311 

113 

173 

31 

22 

211 

494 

78 

711 
272 
426 

124 
184 

10.7 
4.8 

31.9 
3.8 

77.3 

14.1 
-9.6 
37.0 

9.7 
3.4 

Manufacturing 

Transportation,    communication,   elec- 
tric, gas,  and  sanitaiy  services 

Wholesale  trade 

Finance,   insurance,  and  real  estate 

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

Not  shown  separately,   but  included  in  the  appropriate  totals,   are  data  for  the  industry  classifications  "Wholesale  and  retail  trade  not  allocable"  and  "Nature  of  business 
not  allocable." 


Table    IE.— ACTIVE   CORPORATION    RETURNS;       NUMBER,    BUSINESS    RECEIPTS,    GROSS    PROFIT,    AND  NET    INCOME,    BY    INDUSTRIAL  DIVISION,    1966  AND    1967 


Number  of  returns 

Business  receipts 

Gross  profit   (less  loss) 

Net  income  (less  deficit) 

Industrial  division 

1966 

1967 

Increase  or 

decrease   (-) 

(Percit) 

1966 
dollars) 

1967 
(Million 
cbllara) 

Increase  or 

decrease   (-) 

(Percent) 

1966 
dollars) 

1967 

(Million 
dollars) 

Increase  or 
decrease  (-) 

(Percent) 

1966 
(Million 
dollars) 

1967 
fKilJion 
dollars) 

Increase  or 

decrease   (-) 

(Percent) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

(11) 

(12) 

1,468,725 

27,945 

14,831 

112,373 

187,642 

59,925 

453,174 

151,177 
298,432 

402,740 
202,065 

1,534,360 

32,448 

14,441 

123,180 

197,023 

66,045 

465,841 

142,531 
315,581 

399,115 
220,561 

4.5 

16.1 

-2.6 

9.6 

5.0 

10.2 

2.8 

-5.7 
5.7 

-0.9 
9.2 

1,224,370 

8,203 

13,890 

61,850 

557,318 

94,205 

381,613 

182,166 
197,824 

66,014 
41,185 

1,285,000 

8,855 
12,754 
66,828 
576,570 

99,191 

403,233 

182,687 
216,341 

71,797 
45,211 

5.0 

7.9 
-8.2 
8.0 
3.5 

5.3 

5.7 

0.3 
9.4 

8.8 
9.8 

357,945 

2,316 

5,703 

9,983 

166,441 

39,527 

81,524 

28,467 
52,677 

33,792 
18,624 

376,401 

2,331 

5,345 

11,199 

172,675 

40,887 

88,423 

28,858 
53,579 

36,466 
18,859 

5.2 

0.6 
-6.3 
12.2 

3.7 

3.4 

8.5 

1.4 
11.2 

7.9 
1.3 

80,528 

289 

1,740 

1,399 

44,404 

11,620 

8,240 

3,794 
4,410 

11,002 
1,828 

78,182 

183 

1,464 

1,543 

40,329 

10,603 

8,932 

3,705 
5,144 

13,147 
1,983 

Agriculture,  forestry,  and  fisheries.... 
Mining 

-36.7 
-15.9 

-9.2 

Transportation,  communication,  electric. 

-8.8 

8.4 

16.6 

Finance,   insurance,  and  real  estate 

19.5 
8.5 

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

Not  shown  separately,   but  included  in  the  appropriate   totals, 
not  allocable." 


are  data  for  the  industry  classifications   "Wholesale  and  retail  trade  not  allocable"  and   "Nature  of  business 


Business  Returns/1967  •  Total  Business  Activity 


Chart  1A 


Number  of  businesses  and  receipts,  by  industrial  divisions,  1967 

Percent  distribution  by  business  organization 


Agriculture,  Mining  Contract  Manirfac- 


forestry,  and 
fisheries 


construction  turing 


Source:  Table  1 .1 


Transport- 
ation and 
public 
utilities 


Finance,  Services 

insurance, 

and 
real  estate 


Business  Returns/1967  •  Total  Business  Activity 


business  receipts  are  given  in  tables  2,3,  3.3,  4.3,  and 
5.4,  for  proprietorships,  partnerships,  Small  Business 
Corporations,  and  all  corporations. 

Gross  profit  on  sales  and  operations,  which  is  derived 
by  subtracting  cost  of  sales  or  operations  from  business 
receipts,  is  a  similar  measure  used  in  one  table  in  each 
section.  It  has  the  advantage  of  discounting  a  large  part 
of  the  dollar  volume  differences  attributable  to  the  fact 
that  some  businesses  sell  goods  produced  mainly  by  other 
firms  and  some  sell  products  whose  value  is  created 
mainly  within  the  firm.  Tables  2.4,  3.4,  4.4,  and  5.5 
contain  data  for  proprietorships,  partnerships.  Small 
Business  Corporations,  and  all  corporations,  classified 
by  industry  and  size  of  gross  profit. 

Definitions  of  and  further  information  about  these  clas- 
sifiers are  discussed  in  section  6,  Explanation  of  Terms, 
under  the  headings  "Business  receipts"  and  "Cost  of 
sales  and  operations." 

Payroll  Size  for  Proprietorships  and  Partnerships 

An  estimate  of  the  size  of  the  total  payroll  of  proprie- 
torships and  partnerships  has  been  derived  by  adding  the 
deductions  reported  on  the  salary  and  wages  line  to  the 
labor  costs  reported  in  the  cost  of  goods  sold  schedule 
and  used  in  tables  2,10  and  3.7  to  classify  number  of 
businesses,  business  receipts,  and  payroll  by  size  of 
payroll. 


r 


Chart  IB 

Payroll  as  a  percent 
of  business  receipts 

As  payrolt  size  increased,  it  became  an 
increasingly  large  percentage  of  the  business 
receipts  of  unincorporated  businesses  with 
payroll. 


Proprietorships 
Partnerships 


$1  under 
$500 


$500  $1500  $2500  $5000  $10,000  $20,000 
under  under  under  under  under  or  more 
$1500      $2500      $5000    $10,000    $20,000 


Size  of  payroll  deduction 


Source;  Tables  2.10  and  3.7 


Whether  comparing  the  size  distributions  of  these  two 
forms  of  organization  within  industries  or  relating  the 
payroll  dollar  to  business  receipts,  one  must  allow  for 
the  fact  that  the  owners'  or  partners'  wages  are  not  re- 
flected in  the  payroll  figure,  and  that  some  part  of  the 
payroll  figure  may  have  been  included  in  various  deduc- 
tion items  such  as  commissions  or  other  deductions  and 
thus  missed  in  this  tabulation.  This  latter  reason,  labor 
costs  hidden  in  other  deduction  items,  is  known  to  be 
significant  in  the  corporate  area,  so  no  corporate  payroll 
data  were  collected. 


Size  of  Total  Assets  for  Partnerships  and 
Small  Business  Corporations 

The  amount  of  the  total  assets  owned  by  the  business 
is  used  as  the  size  classifier  in  table  3,8  for  partner- 
ships and  table  4,6  for  Small  Business  Corporations, 
Table  4,6  includes  statistics  for  all  Small  Business  Cor- 
porations, since  it  was  possible  to  estimate  total  assets 
for  the  few  companies  that  did  not  report  balance  sheet 
data.  However,  nearly  one-half  of  all  partnerships  do  not 
report  total  assets  and  no  attempt  was  made  to  estimate 
them  for  sucn  a  large  percentage.  Thus  table  3,8  covers 
only  those  partnerships  reporting  total  assets. 


INDUSTRIAL  ACTIVITY  BY  STATE 

Data  classified  by  industry  and  by  the  State  where  the 
returns  were  filed  are  presented  in  sections  2  through 
5  for  proprietorships,  partnerships.  Small  Business 
Corporations,  and  all  corporations.  These  data  are  de- 
rived from  the  same  samples  as  the  other  data  in  this 
report,  which  were  designed  to  yield  national  rather  than 
State  statistics.  Nevertheless,  these  samples  can  be 
used  to  estimate  business  activity  by  State,  though  re- 
liable data  are  not  available  for  every  industry  in  all 
States.  Various  groupings  of  industries  and  in  some 
cases  of  States  have  been  made  to  alleviate  this  problem. 
Another  step  taken  to  increase  the  reliability  of  the  esti- 
mates was  to  compute  separate  weights  for  the  sample 
data  by  Internal  Revenue  District  rather  than  using  the 
national  weights  used  in  other  tables.  For  this  reason, 
the  United  States  totals  in  the  State  tables  differ  slightly 
from  the  totals  in  other  tables.  The  sampling  variability 
of  the  figures  is  also  generally  somewhat  higher  in  the 
State  tables. 

Apart  from  the  sample  design,  the  chief  limitation  of 
the  data  in  the  State  tables  is  that  they  are  shown  for 
the  State  where  the  return  was  filed,  which  is  not  neces- 
sarily the  State  where  the  business  was  conducted.  For 
most  of  the  businesses  in  this  report,  this  presents  no 
problem,  because  the  place  of  business  was  in  the  State 
where  the  return  was  filed.  However,  in  two  cases  the 
problem  becomes  serious. 

The  first  problem  arose  from  the  fact  that  larger 
businesses,  and  especially  large  corporations,  often  en- 
gaged in  business  activity  across  State  lines.  Thus  the 
receipts  reported  only  in  the  State  where  the  return  was 
filed  were  actually  earned  in  several  different  States. 
In    the    corporation    tables    and  in  chart  5A,  those  with 


Business  Returns/1967  •  Total  Business  Activity 


business  receipts  of  less  than  $1,000,000  are  shown 
separately  on  the  assumption  that  this  group  is  less 
likely  to  be  engaged  in  interstate  business  activity. 
The  second  problem,  which  involves  primarily  pro- 
prietorships, came  about  because  of  the  Internal  Revenue 
processing  system.  Tax  returns  were  processed  in  Serv- 
ice Centers,  each  serving  a  particular  geographic  Region. 
When  a  return  from  outside  the  Region  was  filed  in  a 
Service  Center,  it  was  given  a  code  for  one  of  the  Districts 
served  by  that  Center.  Each  Center  had  a  particular 
District  office  it  used  to  accumulate  such  returns,  and 
in  each  such  State,  the  return  data  were  somewhat  over- 
stated. The  States  thus  overstated  were  California, 
Connecticut,  Florida,  Maryland,  Ohio,  and  Texas.    The 


overstatement  is  not  very  serious  except  in  the  State 
of  Maryland,  where  many  returns  from  other  parts  of 
the  country  erroneously  filed  in  Washington,  D.C.,  were 
classified. 

The  District  of  Columbia  is  shown  as  a  separate  clas- 
sification in  the  tables  for  unincorporated  businesses  but 
not  for  corporations.  This  was  due  to  processing  dif- 
ferences. The  District  of  Columbia  was  a  part  of  the 
Baltimore,  Maryland,  Internal  Revenue  District;  however, 
returns  of  proprietors  and  partnerships  with  District  of 
Columbia  addresses  were  separately  identified  during 
statistical  processing.  This  was  not  done  for  corporation 
returns;  consequently,  in  the  corporation  tables,  the  Dis- 
trict of  Columbia  is  included  in  the  State  of  Maryland. 


Business  Returns/1967  •   Total  Business  Activity 


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14 


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Business  Returns/1967  •  Total  Business  Activity 


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0 

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ON      3    — 


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«  r^  a^  o  tn  c^ 

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to  (7^  t-i  On  -4  lA 

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rH  rH  a  O  -4  lA 


NO  tn  rH  tn  C~-  »A 
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)  rA   -4- 


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0 

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S1E5'" 

H  -4  NO  O  O  [^ 
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to      cy  rT  nD^CnT 


SCM 
c^ 


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s 

5S 

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to      CM  O       lA  NO  O 


■^   lA       CM  CM  (JN 
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D   r-        tn  rH  rH 


NO        ^    "" 


O-  HO  CO   ON  [3N 

O  CO  CO  AJ  On  AJ 

CM  lA  -4  NO  ON  nD 

NO  lA  ^  o  cn  NO 

-4  r-l  lA  cn  >f  to 


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O   O  to   O  O  On 


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[-^  C^r-T  on" 


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H 
CM 

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t^  AJCM 


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g  a" 


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NO    to  (?N    to  cn  If, 

\0      OH      lA  lA  O 

cn     -4-  c-     ~    -  — 


On  sr  « 

SJ 


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rH      CM  OnnD  tn 

cn  Ajoj 


1.  h  c 


as 


.2  5 

m  H 

h  H 

o  g 


S  3 


§3 


i-iii 


n  cii  o  S  • 

ui  ¥•  -rl  tn 

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US 


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Xi  -C 
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opt. 

CJ    H    lO 


Business  Returns/1967  •   Total  Business  Activity 


H     rn  >-J     to  o\  CO 
t-i    c^  r~-    f^  r-  u^ 


r-    -J-  to 


to     0\  r^     CO  c 


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rH    CM 


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tn     to  r-     ir\  ir\  C 

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(M      O  (>      H  OJ  c 


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1  \0      CM  c^  CT- 


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n  CM  i-i 


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rH       C^   --I;  ^  to  vo" 

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(M      a-   'XI      (M   nO   \D 


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3  •a-^'  sTs -' 


en     in  \o     to  -. 
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J  en    •>*  c  -4- 


15 


«s 


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tn 
3 

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to 

in  rH 

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CONTENTS 


Section 


Income  statement  frequencies  and  amounts,    22 

Business  activity  in  metropolitan  areas,     22 

Proprietorships  with  payroll,    22 

Cost  of  depreciable  property,   22 

Business  and  nonbusiness  income  by  industry,  23 

Petroleum  exploration  and  production,    23 

Text  table 

2A  Petroleum  production  interests  of  individuals:    Number  of  schedules  filed, 
business  receipts,  expenses,  and  net  loss,  by  type  of  interest,    23 


Chart 

2A  Proprietorships'  volume  of  business  of  States, 


21 


Basic  tables 

2.1  Number  of  businesses,  business  receipts,  cost  of  goods  sold,  deprecia- 
tion, payroll,  net  profit,  and  inventory,  by  industry,    25 

2.2  Frequencies  and  amounts  of  income  statement  items  for  selected 
industries,   31 

2.3  Number  of  businesses,  business  receipts,  cost  of  goods  sold,  depreciation, 
payroll,  net  profit,  and  inventory,  by  selected  industries  and  size  of 
business  receipts,    41 

2.4  Number  of  businesses,  business  receipts,  cost  of  goods  sold,  gross  profit, 
and  net  profit,  by  size  of  gross  profit  and  selected  industries,    69 

2.5  Proprietorships  in  35  States:    Number  of  businesses,  business  receipts, 
and  selected  deduction  items,  by  selected  industries,    77 


Proprietorships 


2.6  Proprietorships  in  15  States  and  District  of  Columbia:    Number  o!  busi- 
nesses, business  receipts,  and  selected  deduction  items,  by  selected 
industries,    96 

2.7  Proprietorships  with  net  profit  in  35  States:    Number  of  businesses  and  net 
profit,  by  selected  industries,  99 

2.8  125  largest  standard  metropolitan  statistical  areas:    Number  of  businesses, 
business  receipts,  payroll,  and  net  profit,  by  industrial  division,  104 

2.9  Selected  standard  metropolitan  statistical  areas:    Number  of  businesses, 
business  receipts,  payroll,  and  net  profit,  by  selected  industries,    110 

2.10  Proprietorships  with  payroll:    Number  of  businesses,  business  receipts, 
and  payroll  as  a  percent  of  business  receipts,  by  size  of  payroll  and 
selected  industries,    115 

2.11  Businesses  with  depreciable  property:    Number  of  businesses,  business 
receipts,  depreciation,  cost  of  depreciable  property,  net  profit,  and 
inventory,  by  size  of  business  receipts  and  by  selected  industries,   119 

2.12  Proprietors'  adjusted  gross  income  and  tax:    Number  of  returns,  number  of 
businesses,  business  receipts,  adjusted  gross  income,  net  profit,  taxable 
income,  and  income  tax  after  credits,  for  taxable  and  nontaxable  returns, 
by  size  of  adjusted  gross  income  and  by  selected  industries,    128 


Chart  2A 


Proprietorships'  volume  of  business 
in  1967    ranged  from  $251  million 
in  Alaska  to  $24  billion  in  California 


Volume  of 
business 


Billion  dollars 

10  and  over 

5-10 

3-5 


21 


22 


Business  Returns/1967  •  Proprietorships 


This  section  presents  statistics  derived  from  business 
schedules  filed  by  individuals  who  were  proprietors  of 
their  own  business  organizations.  The  term  "proprietor" 
extends  to  anyone  with  income  from  a  single-owner  busi- 
ness who  had  $400  or  more  self-employment  income  or 
$600  or  more  gross  income  during  the  year.  Thus  the 
proprietorship  statistics  in  this  report  cover  the  far- 
mers, businessmen,  and  professionals  who  were  in 
business  for  themselves  on  a  full-time  or  part-time 
basis.  For  example,  the  owner  of  a  fleet  of  taxicabs  who 
conducted  his  business  from  a  large  office  and  the  man 
who  owned  his  own  cab  and  drove  it  part-time  to  supple- 
ment the  family  income  might  both  be  "proprietorships" 
in  these  statistics. 

Generally,  a  proprietor  corresponded  to  a  "self- 
employed"  person  (other  than  partners).  However,  some 
types  of  persons  defined  as  "self-employed"  in  the  In- 
ternal Revenue  Code  were  not  considered  as  businessmen 
in  this  report.  The  most  important  of  these  were  clergy- 
men and  public  officials,  such  as  sheriffs,  notaries  pub- 
lic, etc. 

There  are  many  gray  areas  in  the  definition  of  '  'pro- 
prietor" and  "proprietorship."  Often  whether  someone 
was  classified  as  a  proprietor  depended  entirely  on  how 
he  reported  his  income.  Income  subject  to  withholding 
was  never  considered  business  income;  however,  income 
not  subject  to  withholding  might  have  been  reported  in 
many  different  ways  and  normally  got  classified  as  busi- 
ness income  only  if  it  was  so  identified  or  if  there  was 
an  income  statement  that  seemed  to  be  for  a  business. 
Thus  some  types  of  activities,  such  as  party  sales, 
door-to-door  sales,  or  the  like,  may  or  may  not  have 
been  included  as  businesses  in  these  statistics,  depend- 
ing on  the  exact  nature  of  the  financial  arrangements  of 
the  proprietor  and  alsoon  the  way  hemade  out  his  income 
tax  return. 


INCOME  STATEMENT  FREQUENCIES  AND  AMOUNTS 

Basic  proprietorship  data  classified  by  industry  and 
size  of  business  are  presented  in  tables  2.1-2.4.  These 
data  include  business  receipts,  gross  and  net  profit, 
selected  deduction  amounts,  and,  in  table  2.2,  frequencies 
as  well  as  amounts  for  most  of  the  schedule  C  income 
statement  items.  This  is  the  first  time  since  1961  that 
income  statement  frequencies  have  been  published  in  this 
report  series.  Farms  reporting  on  schedule  F  were  in- 
cluded in  table  2.2  under  the  comparable  schedule  C 
items;  for  the  specific  items  considered  comparable, 
refer  to  the  heading  of  the  particular  item  (such  as 
"merchandise  purchased")  in  section  6,  Explanation 
of  Terms. 


BUSINESS  ACTIVITY  IN  METROPOLITAN  AREAS 

Standard  Metropolitan  Statistical  Areas,  as  defined  by 
the  Bureau  of  the  Budget  as  of  March  1967,  were  used  to 
classify  data  in  two  tables  in  this  section.  The  data  in 
these  tables  were  derived  from  the  same  sample  as  was 
used  for  the  other  data  in  this  section,  and  thus  they  are 
subject  to  the  same  limitations  as  the  State  data  dis- 
cussed   in    section    1,    To  minimize  the  effect  of  these 


limitations,  several  restrictions  were  imposed  on  the 
presentation  of  the  data.  The  number  of  Standard  Metro- 
politan Statistical  Areas  for  which  data  were  presented, 
the  items  of  data,  and  the  number  of  industries  used  to 
classify  them  were  all  severely  restricted.  In  table  2.8, 
selected  items  are  shown  for  selected  industrial  divi- 
sions in  the  125  Standard  Metropolitan  Statistical  Areas 
with  the  largest  populations  in  the  1960  Census.  In  table 
2.9,  the  same  items  are  shown  in  greater  industry  detail 
for  the  28  areas  (out  of  the  125)  which  had  the  best  cov- 
erage in  the  sample. 

These  data  are  subject  to  the  limitations  concerning 
location  of  the  business  discussed  above  in  connection  with 
the  State  data  to  an  even  greater  degree  than  the  State 
data.  The  identification  of  metropolitan  area  was  made  on 
the  basis  of  the  district  where  the  return  was  filed  plus 
the  address  shown  on  the  return.  If  that  address  dif- 
fered from  the  address  of  the  business,  or  if  the  return 
was  filed  in  a  different  district,  no  attempt  was  made  at 
reconciliation,  and  the  business  data  could  have  been 
entered  erroneously  in,  or  erroneously  excluded  from, 
the  tables. 


PROPRIETORSHIPS  WITH  PAYROLL 

Table  2.10  presents  some  estimates  for  proprietor- 
ships who  showed  a  separate  deduction  for  salaries  and 
wages  paid  or  for  cost  of  labor  in  cost  of  goods  sold. 
These  two  figures  from  the  proprietorship  schedule  C 
were  combined  and  labeled  "payroll"  in  this  and  several 
other  tables.  For  farms,  "payroll"  was  the  amount  for 
"labor  hired"  from  schedule  F. 

The  figures  in  table  2.10  are  subject  to  several  import- 
ant limitations.  The  components  of  the  payroll  figure  in- 
cluded several  items  which  were  really  purchases  of 
services  from  other  businesses  rather  than  payroll, 
such  as  contract  labor,  typing  services,  and  janitorial 
services.  This  probably  exaggerated  the  number  of  sched- 
ules with  small  amounts  of  "payroll."  On  the  other  hand, 
some  part  of  proprietorships'  payroll  that  should  have 
been  included  in  the  table  was  missed  because  it  was  in- 
cluded in  other  deduction  items.  For  example,  in  indus- 
tries where  compensation  of  employees  took  the  form  of 
commissions,  it  was  not  uncommon  for  the  taxpayer  to 
report  the  deduction  under  that  heading.  On  balance,  the 
figures  given  in  this  report  for  "payroll"  are  probably 
understated,    especially   in    the  larger  size  categories. 


COST  OF  DEPRECIABLE  PROPERTY 

The  depreciable  assets  of  proprietorships  at  the  end  of 
1967  are  shown  in  table  2.11  distributed  by  industry  and 
size  of  business  receipts.  The  table  covers  only  those 
proprietorships  reporting  both  a  depreciation  deduction 
and  the  cost  of  the  property  being  depreciated.  About  3 
percent  of  the  proprietorships  with  a  depreciation  deduc- 
tion for  1967  reported  no  cost  of  depreciable  property  at 
the  end  of  the  year,  either  because  of  simple  omission 
or  because  their  property  was  disposed  of  or  was  fully 
depreciated  before  the  end  of  the  year. 

Since  the  cost  of  depreciable  property  was  taken  from 
the  depreciation  schedules,  it  is  subject  to  some  limita- 


Business  Returns/1967  •  Proprietorships 


28 


tions.  The  assets  were  valued  at  cost  or  depreciable 
basis  which  might  not  be  the  same  valuation  that  the 
taxpayer  uses  on  his  own  books  for  balance  sheet  pur- 
poses. The  figures  may  include  some  intangibles,  such 
as  patents  or  copyrights. 

The  cost  of  depreciable  property  in  table  2.11  is  not 
strictly  comparable  with  the  figures  published  in  1965 
and  1966,  because  fully  depreciated  assets,  which  had 
been  accepted  as  reported  for  those  two  years,  were 
eliminated  from  the  amounts  shown  for  1967. 


BUSINESS  AND  NONBUSINESS  INCOME 
BY  INDUSTRY 

This  is  the  second  consecutive  year  that  statistics  have 
been  presented  in  this  report  series  on  the  contribution  of 
proprietors'  business  profits  to  their  adjusted  gross  in- 
come. Table  2.12  contains  the  above  information  for  se- 
lected industries  and  in  addition  measures  the  taxable 
income  and  tax  liability  of  these  proprietors.  The  infor- 
mation is  derived  from  proprietors'  schedules  C  and  F 
and  is  classified  by  the  industrial  activities  on  these 
schedules.  This  year's  table  provides  coverage  for  more 
industries  as  well  as  for  the  industrial  divisions. 

Table  2.12  enables  one  to  associate  AGl,  taxable  in- 
come, and  income  tax  liability  with  the  proprietors  in 
a  particular  industry  or  division,  as  well  as  to  tell  what 
portion  of  their  income  came  from  the  business  and  what 
portion  came  from  other  sources.  For  example,  there 
are  1,110,878  proprietors  in  table  2.12  owning  1,113,285 
field  crop  farms.  These  proprietors  had  total  AGl  of 
$7.6  billion,  of  which  $1.95  billion,  or  26  percent,  was 
attributable  to  profits  from  field  crop  farming  and  $5.6 
billion,  or  74  percent,  came  from  salaries  and  wages, 
investments,  businesses  in  other  industries,  or  other 
sources.  After  all  deductions  and  credits,  the  owners  of 
field  crop  farms  had  $4.7  billion  in  taxable  income  and 
owed  $937  million  in  income  tax. 

Some  proprietors  owned  two  or  more  businesses  in 
different  industries,  and  this  complicates  the  presenta- 
tion of  the  data  in  table  2.12.  Adjusted  gross  income, 
taxable  income,  and  the  other  data  from  Form  1040  for 
these  proprietors  were  included  in  each  industry  in 
which  they  had  a  business,  thus  duplicating  the  return 
data  from  industry  to  industry.  This  made  it  difficult 
to  construct  "unduplicated"  totals,  and,  for  this  reason, 
totals  and  subtotals  are  provided  for  only  the  "all  in- 
dustries" total  and  the  industrial  divisions. 

An  "all  industries"  total  containing  no  duplication  of 
return  data  is  given,  but  the  components  of  AGl  have  a 
different  meaning  from  the  same  figures  in  a  minor  in- 


dustry. For  a  minor  industry  or  an  industrial  division, 
"Other  income"  means  all  income  included  in  AGl  other 
than  the  profits  from  businesses  in  that  industry.  For 
example,  if  a  proprietor  owned  both  a  field  crop  farm 
and  a  grocery  store,  his  return,  his  AGl,  and  his  taxable 
income  and  tax  would  be  included  in  the  table  twice. 
Under  field  crop  farms,  his  "Other  income"  would 
include  the  profit  (or  loss)  from  his  grocery  store,  and 
under  grocery  stores,  his  "Other  income"  would  include 
the  profit  (or  loss)  from  his  field  crop  farm.  In  the  "all 
industries"  total,  however,  his  return  data  are  included 
only  once,  "Net  profit  less  loss"  includes  the  profits 
(or  losses)  from  both  his  businesses,  and  '  'Other  income" 
includes  only  nonbusiness  income  such  as  from  invest- 
ments or  salaries. 

There  are  many  joint  returns  in  table  2.12,  which  also 
creates  difficulties  in  analyzing  the  data.  If ,  for  example, 
a  joint  return  were  filed  by  a  husband  who  was  the  pro- 
prietor of  a  business  and  a  wife  who  worked,  this  would  be 
included  in  the  data  as  a  single  proprietor  with  the  hus- 
band's business  income  and  the  couple's  adjusted  gross 
income.  On  the  other  hand,  if  the  same  couple  had  filed 
separate  returns,  only  the  husband's  adjusted  gross  in- 
come would  have  been  included.  Joint  returns  are  more 
common  among  proprietors  than  among  taxpayers  gen- 
erally; 83  percent  of  proprietors  filed  joint  returns  in 
1967  and  only  57  percent  of  all  individual  taxpayers 
(Statistics  of  Income--1967,  Individual  Income  Tax 
Returns). 

PETROLEUM  EXPLORATION  AND  PRODUCTION 

Several  tables  in  this  section  show  financial  data  for 
proprietorships  classified  in  the  industry,  crude  petro- 
leum and  natural  gas  mining.  These  data,  however,  repre- 
sent only  a  part  of  the  production  interests  in  oil  and  gas 
mining  reported  on  schedules  with  Form  1040  returns. 
If  an  individual  owns  a  fractional  production  interest  in 
an  oil  or  gas  well,  he  is  technically  a  partner  rather  than 
a  proprietor;  however,  under  section  761  of  the  Internal 
Revenue  Code,  these  partners  may  elect  not  to  file 
a  partnership  return  if  they  report  their  share  of 
the  business'  income  and  deductions  on  schedules  with 
their  individual  returns.  Such  schedules  are  not  a  part 
of  either  the  proprietorship  or  partnership  statistics  in 
this  report.  The  only  previous  estimate  of  this  type  of 
activity  was  published  in  the  special  report.  Statistics 
of  Income — 1960,  Depletion  Allowances  for  Mineral 
Production  Reported  on  V.  S.  Tax  Returns. 

Table  2A  is  included  to  offer  a  measure  of  this  type  of 
activity  and  to  present  for  the  first  time  in  this  report  an 


Table  2A.— PETROLEUM  PRODUCTION  INTERESTS  OF  INDIVIDUALS:   NUMBER  OF  SCHEDULES  FILED,  BUSINESS  RECEIPTS,  EXPENSES,  AND  NET  LOSS, 

BY  TYPE  OF  INTEREST 


All  schedules 

Schedules  with  net 

loss 

Type  of  interest 

Number 

Business 
receipts 

(Thousand 
dollars) 

Depletion 

(Thousand 
dollars) 

Other  costs 

and 

expenses 

(Thatisand 
dollars) 

Net  loss 

(less  net 

profit) 

(Thousand 
dollars) 

Number 

Business 
receipts 

(Thousand 
dollars) 

Net  loss 

(Thousertd 
dollars) 

(1) 

(2) 

(3) 

M 

(5) 

(6) 

(7) 

(8) 

61,938 
39,822 
22,116 

1,313,788 

1,136,917 

176,871 

190,992 
157,430 
33,562 

1,242,945 

1,049,426 
193,519 

120,156 

69,939 
50,217 

30,175 
16,568 

13,607 

455,522 

385,905 

69,617 

187,545 

75,060 

24 


Business  Returns/1967  •  Proprietorships 


estimate  of  the  total  oil  and  gas  production  interests  re- 
ported on  individual  returns.  According  to  the  table, 
about  13  percent  of  the  reported  receipts  of  individuals 
from  oil  and  gas  production  came  from  the  fractional - 
interest  schedules,  which  also  showed  18  percent  of  the 
oil  and  gas  depletion,  16  percent  of  the  other  expenses, 
17  percent  of  the  profit  reported  on  schedules  with  profit, 
and  29  percent  of  the  loss  reported  on  loss  schedules. 
Net  losses  exceeded  net  profits  for  both  types  of  interests 
in  this  industry,  though  more  of  the  fractional -interest 
schedules  showed  losses  than  did  the  whole-interest 
schedules. 

Several    cautions    should    be  observed  in  using  these 
data.  The  number  of  fractional -interest  schedules  is  not 


an  estimate  of  either  the  number  of  partners  or  the  num- 
ber of  businesses;  if  there  was  more  than  one  schedule 
with  a  return,  each  was  counted  separately,  and,  as  each 
partner  was  required  to  file  a  schedule,  several  schedules 
for  each  business  were  likely  to  have  been  included  in  the 
table„  Also,  distinguishing  between  fractional  and  whole 
interest  on  the  schedules  was  sometimes  difficult,  with 
doubtful  cases  usually  being  classified  as  fractional  in- 
terests; so  the  data  for  fractional  interests  are  probably 
somewhat  overstated.  Finally,  the  industry,  crude  petro- 
leum and  natural  gas  mining,  includes  oil  and  gas  field 
services,  while  thefractional-interest  schedules  were  for 
businesses  engaged  exclusively  in  exploration,  develop- 
ment, and  production. 


Business  Retums/1967  •  Proprietorships 

PROPRIETORSHIPS 

Table  2.1— NUMBER  OF  BUSINESSES,  BUSINESS  RECEIPTS,  COST  OF  GOODS  SOLD,  DEPRECIATION,  PAYROLL,  NET  PROFIT,  AND  INVENTORY,  BY  INDUSTRY 


25 


Industry 


Number  of 
businesses 


Business 
receipts 

dallmrm) 


Coat  of 
goods  sold 

(Thoummd 
doHmrm) 


Depreciation 


f Thousand 
doliara) 


Payroll 


(Thouaand 
doUar») 


Net  profit- 
(less  loss) 


(VvUMMtd 

doll»ra} 


Inventory,   end-of-year 


Number  of 
businesses 


Amount 

(Thotiiand 


BUSINESSES  V/ITH  AND  WITHOUT  NET  PROFIT 
All  industries 

Agriculture,  forestry,  and  fisheries 

Farms L , 

Field  crop  farms , ,., 

Fruit,  tree  nut,  and  vegetable  fanns , 

Livestock  farms , 

Animal  specialities  farms , 

Other  farms [ , 

Agricultural  services  and  himting  and  trapping , 

Miscellaneous  agricultureil  services , 

Offices  of  veterinarians  and  animal  hospitals , 

Other  animal  husbandry  services , 

Horticultural  services , 

Hunting  and  trapping,  and  game  propagation , 

Forestry 

Fisheries ^ , 

Mining , 

Metal  mining , 

Coal  mining , 

Crude  petroleum  and  natural  gas , 

Quarrying  and  mining,  not  elsewhere  classified 

Contract  construction , 

General  contractors , 

Building  construction , 

Heavy  construction,  except  buildings , 

General  contractors  not  allocable , 

Special  trade  contractors , 

Plumbing,  heating,  and  air  conditioning , 

Painting,  paperhanging,  and  decorating 

Electrical  work , 

Masonry,  stonework,  and  plastering , 

Carpentering  and  flooring , 

Roofing  and  sheet  metal  work 

Concrete  work, 

Water  well  drilling , 

Miscellaneous  special  trade  contractors , 

Contractors  not  allocable 

MEinuf  acturing , 

Food  and  kindred  produc  ts , 

Textile  mill  products , 

Apparel  and  other  textile  products , 

Lumber  and  wood  products,  except  fumitiure 

Furniture  and  fixtures , 

Printing,  publishing,  and  allied  industries , 

Chemicals  and  allied  products 

Leather  and  leather  products , 

Stone,  clay,  and  glass  products , 

Primary  metal  industries , 

Fabricated  met£il  products  , , 

Machinery,  except  electric , , 

Electrical  machinery,  equipment,  and  supplies 

Transportation  equipment 

Manufacturing,  not  elsevrtiere  classified , 

Manufacturing  not  allocable , 

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

Local  transportation , 

Taxicabs 

Other 

Trucking  and  warehousing 

Trucking,  local  and  long  distance , 

Public  irarehousing  and  motor  freight  terminals 

Water  transportation 

Air  transportation 

Travel  agencies 

Other  transportation , 

Communication 

Electric ,  gas ,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade. , 

Motor  vehicles  and  automotive  equipment 

Drugs,  chemicals,  and  allied  products. 

Piece  goods,  notions,  and  apparel 

Groceries  and  related  products 

Farm  products  -  raw  materials 

Electrical  goods 

Hardware,  and  plumbing  and  heating  equipment  and  supplies 

Machinery,  equipment,  and  supplies 

Alcoholic  beverages 

Lumber  and  construction  materials 

Wholesale  trade,  not  elsewhere  classified 

Wholesale  trade  not  allocable 

Footnotes  at  end  of  table. 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


(8) 


9,126,082 

3,195,602 

3,030,065 
1,113,285 

143,920 

1,530,686 

51,288 

190,886 

U9,414 
22,802 
13,641 
23,310 
57,534 
2,127 

n,797 
34,326 

45,677 

791 
1,047 
39,822 
4,017 


680,460 

125,723 

108,983 

6,655 

10,085 

526,749 
60,342 

107,021 
45,702 
45,819 

155,040 

22,892 

IJ.,857 

8,368 

69,208 

27,988 

169,505 

7,633 
1,734 
6,718 
45,533 
8,546 

24,144 

3,980 

954 

8,431 

1,844 

10,580 

19,601 

3,263 

3,762 

20,712 

2,070 

277,807 

53,314 
31,559 
21,755 

187,019 

183,399 

3,620 

6,172 
5,013 
5,150 
3,042 
1,613 
16,484 

1,840,621 

260,145 
14,262 
8,176 
12,433 
41,109 
14,746 
6,740 

4,469 

19,189 

2,911 

7,341 

101,561 

27,208 


211,372,116 

35,271,425 

33,U5,763 

10,596,128 

1,766,844 

19,745,240 

238,134 

789,417 

1,781,727 
412,644 
372,795 
420,307 
563,887 
12,094 

71,418 
282,517 


1,323,164 

2,758 

53,619 

1,136,917 

129,870 


18,334,278 

7,475,850 

6,466,935 

433,660 

575,255 

10,340,973 

2,097,960 

1,166,123 

1,510,731 

1,144,026 

1,503,851 

639,063 

476,514 

187,676 

1,615,029 

517,455 

6,472,710 

1,044,346 
108,883 
409,116 

1,471,490 
258,229 

613,553 
154,014 
45,223 
273,302 
259,242 

331,705 
782,093 

66,290 
131,503 
472,287 

50,934 

5,538,856 

401,510 
196,723 
204,782 

4,119,524 

3,921,709 

197,815 

117,603 
136,611 
182,504 
223,032 
110,819 
247,253 

102,629,235 

19,712,467 
962,274 
242,561 
545,610 
4,383,120 
4,056,942 
333,341 

356,827 
1,085,790 

932,140 

780,303 
5,517,575 

515,984 


120,938,866 

20,291,208 

19,546,476 
4,811,287 
1,111,183 
12,941,211 
139,490 
493,305 

633,675 
177,352 
66,609 
251,427 
176,937 
1,350 

15,433 
45,624 


213,515 

336 

17,025 

160,305 

35,849 

10,921,692 

5,131,415 

4,785,024 

174,079 

172,312 

5,505,434 
1,295,942 
502,067 
935,503 
630,619 
729,304 
382,734 
262,125 
85,899 
631,241 

234,343 


803,043 
70,688 
246,058 
684,053 
162,780 

265,940 
93,277 
34,642 
142,699 
199,333 

173,021 

412,492 

36,967 

89,431 

282,319 

31,137 

1,258,718 

35,774 
12,857 
22,917 

794,383 
711,988 
32,400 

41,984 
66,652 
127,155 
142,569 
10,613 
39,583 

76,636,294 

15,326,383 
695,780 
154,334 
353,696 
3,676,591 
3,742,520 
225,358 

240,430 
719,186 
783,231 
586,349 
3,962,079 
181,334 


4,070,063 

3,915,444 

1,459,154 

175,025 

2,123,082 

38,815 

119,357 

115,700 

33,857 

16,323 

20,282 

42,389 

2,839 

6,388 
32,531 

132,676 

666 

5,407 

112,910 

13,693 

548,032 

204,107 

110,706 

34,293 

59,108 

326,925 
42,597 
25, 336 
26,283 
24,253 
34,754 
14,105 
15,048 
12,834 

130,704 

17,000 

279,090 

22,402 

2,824 

5,683 

122,492 

6,516 

27,361 

4,204 

339 

14,256 
4,381 

13,071 
37,392 
2,841 
2,422 
11,525 
1,371 

525,556 

39,022 
16,011 
23,011 

422,330 

414,978 

7,352 

10,872 

12,624 

1,128 

7,594 

9,614 

22,372 


228,297 
11,339 
5,387 
4,731 
38,513 
23,627 
2,813 

4,134 
17,001 

7,795 
15,700 
85,751 
11,495 


2,584,252 

2,241,597 
773,047 
421,042 
903,238 
32,042 
112,228 

284,922 
75,562 
56,234 
38,965 

110,451 
3,710 

12,245 
45,488 

117,631 

283 
18,829 
73,233 
25,281 

3,887,656 

1,338,857 

1,111,081 

33,529 

139,247 

2,439,493 
383,502 
354,552 
342,170 
383,225 
295,499 
153,157 
139,429 
21,505 
361,344 

109,306 


101,609 

27,505 

182,523 

350,570 

51,818 

135,025 

13,416 

9,386 

47,871 

34,333 

35,264 
208,565 
12,320 
23,733 
96,357 
8,976 

908,714 

62,363 
21,784 
41,079 

687,996 
645,269 
42,727 

20,793 
16,311 
13,191 
21,838 
39,609 
46,113 


977,989 
76,458 
11,312 
35,539 

219,260 
65,107 
24,523 

23,690 
81,034 
49,121 
54,572 
319,025 
18,343 


30,407, 572 

3,770,215 

3,357,709 

1,953,329 

129,483 

1,390,655 

'72,977 

'42,785 

333,772 
41,875 

140,245 
'1,193 

155,585 
'3,742 

16,349 
61,385 

'56,996 

'1,535 

2,825 

'69,939 

11,653 


665,225 
555,081 
41,037 
70,107 

2,003,895 
314,197 
345,554 
225,337 
194,449 
431,051 
111,179 
60,510 
31,671 
288,847 

80,773 

748,121 

55,813 
12,375 
50,877 
116,594 
27,948 

115,413 
11,138 
4,072 
26,931 
17,658 

56,592 
154,280 

7,693 
12,421 
70,627 

7,679 

812,199 

117,513 
52,772 
54,741 

571,103 
548,411 
22,692 

13,592 
4,766 
16,009 
20,871 
'2,305 
70,650 

7,061,582 

1,512,134 
86,093 
33,251 
77,198 
243,004 
61,714 
44,190 

44,988 
138,878 
29,905 
55,639 
524,543 
171,731 


1,568,775 

93,030 

31,571 
14,051 
1,126 
57,593 
4,075 
4,725 

10,589 
1,576 
2,303 
1,809 
4,701 
200 

402 
468 


82,256 

14,111 
13,374 

66,890 
22,709 
3,517 
19,513 
3,357 
5,927 
4,584 

1,366 
5,561 

1,255 

61,529 
4,788 

2,793 
5,377 
4,200 

9,668 
3,254 

4,323 
1,113 

4,725 

5,941 

964 

1,099 

11,345 

(  =  ) 

5,340 

3,700 
2,269 

1,431 

1,042 
1,037 
(^) 

<^' 
(  =  ) 


92,884 
3,743 
3,203 
3,026 

15,441 
5,429 
3,013 

2,284 
9,465 
2,382 

1,868 

35,382 

2,638 


1,093,941 

1,061,650 

138,477 

17,307 

840,636 

17,737 

46,993 

29,706 
12,236 

3,032 
11,053 

3,306 
79 

2,401 
184 

7,305 

<  =  ) 
'■V 

6,210 

569,202 

334,107 
328,808 

208,706 
72,995 

5,402 
70,469 

9,687 
12,961 
17,237 

3,522 
15,478 

26,389 


341,993 
39,694 

23,587 
33,512 
21,973 

17,741 
13,431 

14,576 
22,085 

20,752 
40,220 
18,238 
9,983 
42,603 

24,414 
(  =  ) 

10,199 
8,660 
1,539 

6,783 
4,045 

(^) 
8,959,383 

1,067,209 
105,307 
19,761 
52,503 
101,183 
101,249 
48,249 

44,584 
139,012 

53,733 

30,872 
355,688 

12,013 


26 

PROPRIETORSHIPS 


Business  Returns/1967  •  Proprietorships 


Table   2.1— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    COST   OF  GOODS   SOLD,    DEPRECIATION,    PAYROLL,    NET   PROFIT,    AND   INVENTORY,    BY   INDUSTRY— Continued 


Number  of 
businesses 


Business 
receipts 


Cost  of 
goods  sold 


Depreciation 


(Thouaand 
dollar^} 


Payroll 


Net  profit 
(less  loss) 


Inventory,  end-of-year 


NujBber  of 
businesses 


Amount 
f  TTnuavid 


BUSINESSES  WITH  AND  WITHOUT  NET  PROFIT 

Wholesale  and  retail  trade — Continued 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General 'merchandise  stores 

Mail  order  houses 

Automatic  merchandising  machine  operators 

Direct  selling  establishments 

Variety  and  other  general  merchandise  stores 

Food  stores 

Grocery  stores 

Meat  and  fish  markets 

Fruit  stores  and  vegetable  markets 

Candy,  nut ,  and  confectionery  stores 

Retail  bakeries 

Dairy  products  and  other  food  stores 

Automotive  dealers 

Motor  vehicle  dealers 

Tire,  battery,  and  accessory  dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Women's  ready-to-wear  and  accessory  stores,  and  fur  shops 

Other  apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Furniture  stores 

Home  furnishings,  and  equipment  stores,  except  appliances 

Household  appliances,  TV,  radio,  and  music  stores 

Eating  and  drinking  places 

Eating  pldces 

Drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Sporting  goods  stores  and  bicycle  shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Cigar  stores  and  stands 

Newsstands 

Retail  trade,  not  elsewhere  classified 

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not  allocable 

Finance,  insurance,  and  real  estate 

Finance 

Banking 

Credit  agencies  other  than  banks 

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

Security  brokers,  dealers,  and  flotation  companies 

Commodity  contracts  brokers  and  dealers,  security  and  commodity 
exchanges,  and  allied  services 

Insurance  agents,  brokers,  and  service 

Real  estate 

Operators,  except  developers,  and  lessors  of  buildings 

Lessors  of  real  property  other  than  buildings 

Agents ,  brokers ,  and  managers 

Title  abstract  companies 

Subdividers  and  developers 

Operative  builders 

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

Services 

Hotels,  rooming  houses,  camps,  and  other  lodging  places 

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services 

Coin-operated  laundries  and  dry  cleaning 

Other  laundries  and  dry  cleaning  plants 

Photographic  studios 

Beauty  shops 

Barber  shops 

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

Funeral  service  and  crematories 

Garment  pressing,  alteration,  and  repair 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Footnotes  at  ei^d  of  table. 


(1) 


(2) 


(4) 


(5) 


(6) 


(7) 


(8) 


1,543,999 


61 


249 
188 
16 
10 
9 
13 
9 

269 
■42 
17 

197 
12 

55 
23 
31 

78 

24 


279 

184 

94 

27 
25 
41 
15 
IS 

14 

22 

3 

12 

107 


548 
29 


7; 

178 

340 
14 
73 

208 
1 


2,327 

106 
11 
39 
24 
31 

549 
30 
48 
30 
211 
126 

17 
13 
17 
52 

287, 
17, 
50 
61 

158 


4,371 
1,412 
1,292 
1,665 

4,245 
109 
436 
857 

2,841 

17,881 
15,322 
968 
302 
277 
640 
370 

24,426 
6,182 
1,277 

16,009 
956 

3,193 
1,210 
1,983 

4,289 

1,595 

701 

1,991 

9,858 
6,636 
3,221 

2,887 

2,355 

469 

536' 

676 

657 
681 
114 
202 

3,620 
646, 

1,800 


516 

17 

81 

417 

319 

97. 
2,475 

3,746 
282 
116 

1,991 

22 

162 

663 

507, 

34,783 

1,685 
358 
837 
282 
206 

5,604 
459 

1,162 
345 

1,706 
857' 

172 
602 
130' 
167 

3,179 
497 
391 ' 
589 

1,701 


3,290 
989 
915 

1,384 

3,022 

59 

264 

504 

2,193 

14,642 
12,826 
772 
230 
210 
336 
265 

19,597 
5,296 

926 
12,622 

752 

2,098 

782 

1,316 

2,928 

1,063 

459 

1,404 

5,469 
3,654 
1,815 

1,944 

1,923 

292 

383 

397 

381 
391 
88 
141 
2,554 
475 

1,286 

1,308 
139 


130 
110 


897 

5 

5 

208 

5 

92 

494 

83 


296 
101 
99 
65 
30 

,316 
69 
340 
120 
383 
89 

61 
187 
33 
29 

857 

263 

99 


59,644 
25,467 
17,981 
16,196 

82,051 
1,836 
31,506 
18,862 
29,847 

193,008 

145,719 

12,339 

5,292 

4,115 

18,052 

7,491 

167,266 
25,973 
16,184 

114,691 
10,418 

34,365 
14,330 
19,985 

65,459 

25,200 

9,153 

31,106 

261,270 
182,281 
78,989 

31,74B 
19,165 
11,117 
8,488 
9,061 

25,564 
18,306 
1,670 
2,306 
69,739 
13,702 

33,554 

277,558 

11,735 
311 
1,507 
9,917 
6,555 

3,262 

51,134 

204,689 
75,982 
14,771 
78,649 
870 
8,070 
10,654 
15,683 


255,318 
36,299 

144,786 
44,969 
29,264 

298,154 
72,252 
54,990 
18,726 
59,035 
18,473 

5,855 

45,882 

5,654 

7,287 

166,651 
12,751 
14,275 
13,655 

125,970 


353 

148 
103 
101 

245 

10 

34 

25 

175 

985 

726 

57 

11 

24 

142 

23 

1,678 
294 
118 

1,211 

53 

305 
123 
181 

41Z, 
154 
80 
177 

1,654 

1,228 

425 


32 
31 

57 

67 

92 

3 

5 

257 

43 


206 
23 


108 
19 
19 

1,281 

52 

368 

39 

507 
176, 

18 
54 
25 
28 

495 
48 
95 
45 

305 


5,412,338 

295,444 

120,775 

U3,874 

51,795 

384,325 
13,512 
37,451 
139,946 
193,916 

839,244 
519,949 
59,298 
25,961 
22,243 
79,946 
31,847 

1,150,912 
161,555 

84,813 
860,278 

44,266 

320,323 
108,571 
211,752 

372,036 

133,196 

76,670 

162,170 

399,303 
588,399 
310,909 

298,158 
147,072 
51,627 
46,679 
107,673 

60,014 
72,798 
10,039 
21,294 

291,055 
42,337 

137,110 

2,242,242 

145,030 
6,278 

24,256 
114,496 

80,425 

34,071 

1,063,833 

1,033,379 
'15,871 
40,082 
782,709 
6,248 
4,376 
42,423 
173,412 

13,019,973 


'222 
83,093 
24,301 
22,039 

1,542,677 

63,957 

199,723 

36,063 

446,723 

440,561 

57,557 

145,546 

38,076 

64,371 

921,612 
37,387 
139,738 
262,160 
432,327 


1,037,057 

48,607 
16,610 
21,971 
10,026 

39,944 

3,978 

3,746 

32,995 

44,225 

199,490 
155,439 
9,544 
3,451 
6,651 
8,817 
5,573 

206,979 
27,023 
14,621 

155,886 
9,444 

43,518 
19,375 
24,243 

54,039 
15,748 
10,123 
28,168 

131,450 
105,963 
75,497 

24,175 
23,021 
23,131 
11,971 
17,251 

5,121 
14,882 
2,723 
2,520 
70,189 
12,786 

18,324 
4,641 


(  =  ) 

(^) 

(  =  ) 

400 

3,917 
'!> 

1,536 

{') 

1,109 
567 


9,149 
3,652 
2,700 
2,187 
600 

93,609 
3,442 
4,277 
6,405 

48,059 
8,114 

12,449 
8,264 

1,147 
1,451 

16,267 
1,103 
2,038 
1,994 

11,132 


7,706,797 

1,032,113 
180,651 
371,415 
480,047 

537,263 
11,122 
18,055 
21,371 

486,715 

1,045,988 
973,455 
11,702 
10,828 
12,122 
9,559 
23,222 

1,595,105 
630,243 
257,640 
485,795 
221,426 

753,342 
230,562 
522,780 

637,409 

268,059 

74,616 

294,734 

235,484 
119,194 
116,290 

509,211 
227,376 
132,305 
126,675 
269,425 

15,451 
35,247 
3,289 
5,043 
476,747 
63,824 

185,377 

145,943 
7,082 
(^) 

<  ' 

(^) 

280 
138,581 

34,333 

53,734 
6,332 

482,634 

16,965 

5,189 

4,764 

5,071 

941 

89,357 

2,306 

3,630 

10,221 

14,752 

3,437 

19,086 
32,114 
2,348 
1,463 

43,007 
2,799 
2,228 
4,683 

38,297 


Business  Retums/1967  •  Proprietorships 


Zl 


PROPRIETORSHIPS 


Table  2.1— NUMBER  OF  BUSINESSES,  BUSINESS  RECEIPTS,  COST  OF  GOODS  SOLD,  DEPRECIATION,  PAYROLL,  NET  PROFIT,  AND  INVENTORY,  BY  INDUSTRY— Continued 


Industry 


Number  of 
businesses 


Business 
receipts 

doltatM) 


Cost  Of 
goods  sold 


(ThotiMmjd 
dotUrl) 


Depreciation 


(  Thousand 
dollart) 


(ThoutMid 
dollars) 


Net  profit 
(less  loss) 


dottoT* 


Inventory,  end-of-year 


Number  of 
buflineases 


(Thtxttrnd 


(1) 


(2) 


(3) 


('.) 


(5) 


(6) 


(7) 


BUSINESSES  WITH  AND  WITHOUT  NET  PROFIT 
Servic  es  — Continued 

Automobile  parking,  repair,  and  services 

Automobile  parking ^ 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops 

Other  automobile  services,  except  repair 

Repair  services ,  except  automobile 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except  radio  and  TV 

Reupholstery  and  furniture  repair ; 

Other  repair  services,  except  automobile 

Motion  pictures 

Production,  distribution,  and  related  services 

Theaters ..■  ■  • 

Amusement  and  recreation  services,  except  motion  pictures.. 
Theatrical  producers,  bands,  orchestras,  and  entertainers 

Bowling  alleys,  and  billiard  and  pool  parlors 

Other  amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Offices  of  chiropractors 

Hospitals 

Medical  laboratories 

Dental  laboratories 

Sanatoria,  and  convalescent  and  rest  homes 

Other  medical  services 

Legal  services 

Educational  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping  services 

Other  services 

Nature  of  business  not  allocable 


I'M,  818 
4,475 
22,269 
79,223 
17,150 
21,701 

177,900 
37,581 
21,149 
23,510 
95,660 

8,592 
4,342 
4,250 

137,369 

50,610 
11,575 
75,184 

404,442 
153,203 

82,182 
7,036 

18,211 

242 

2,451 

7,864 

13,015 

120,238 

131,894 
97,686 
39,284 

16,336 
121,188 
104,921 


3,087,874 
72,733 
572,055 

1,656,416 
454,977 
331,693 

1,701,791 
346,060 
264,830 
296,763 
794,138 

181,840 
61,900 
119,940 

1,263,049 

318,057 
209,197 
735,795 

12,129,653 

6,791,024 

3,195,004 

248,687 

177,475 

32,872 
67,887 
181,763 
528,416 
906,525 

2,643,520 
443,252 
706,021 

468,765 
976,789 
706,236 


1,526,251 
16,443 
287,971 
939,710 
239,420 
42,707 

726,752 
171,301 
116,974 
153,241 
285,236 

60,630 
14,758 
45,372 

271,937 
39,368 
59,734 

172,835 

846,914 

195,396 

232,027 

17, 594 

3,356 

4,601 
11,911 
72,206 
124,971 
129,852 

87,304 
48,881 
146,542 

76,555 
38,691 
149,725 


128,122 
999 
14,306 
44,141 
10,396 
57,780 

64,364 
12,884 

3,193 
10,082 
33,205 

10,302 
2,759 
7,543 

100,074 
11,329 
14,883 
73,862 

366,823 
137,858 

96,826 
9,800 

12,313 

1,181 
2,336 
4,426 
32,139 
19,439 

64,395 
23,262 

19,439 

10,890 
36,635 
27,114 


554,245 

11,916 

133,605 

262,638 

88,812 

57,274 

236,800 
44,029 
40,437 
57,392 
94,942 

23,447 
6,909 
21,538 

184,771 
59,787 
36,176 
83,308 

1,570,450 

770,974 

434,934 

26,359 

9,582 

12,085 
15,884 
45,978 
194,129 
60,525 

323,752 
76,698 
211,081 

114,490 
202,283 
49,579 

19,024 


486,714 
14,289 
106,184 
247,812 
73,500 
44,929 

432,008 
73,836 
56,882 
53,410 

242,830 

11,511 

12,206 

'695 

128,624 

88,889 

30,622 

9,113 

6,687,223 

4,163,391 

1,627,611 

136,329 

87,308 

6,634 
23,807 
59,243 
61,330 
516,075 

1,430,996 
147,670 
222,226 

150,003 
456,486 
273,007 


46,673 
(^) 
5,632 
31,917 
7,532 
1,428 

67,463 
23,692 
9,548 
8,164 
26,064 

C^) 

(^) 

(^) 
11,763 

(^) 
3,948 
7,231 

11,051 
2,002 
1,405 

(^) 

(^) 

(^) 
(  =  ) 

2,394 
796 

3,210 

(^) 
2,980 
1,244 

<^' 
5,697 

3,578 


(8) 


127,064 
(^) 

7,597 

88,507 

27,264 

1,137 

118,652 

35,889 

20,706 

7,469 

54,588 

<^' 
I') 

36,343 
(^) 
3,058 

32,037 

14,701 

1,790 

495 

(') 
4,621 
603 
6,801 

(') 
6,422 
3,106 

<?' 
18,580 

9,565 


Footnotes  at  end  of  table. 


28 


Business  Returns/1967  •  Proprietorships 


PROPRIETORSHIPS 

Table   2.1— NUMBER   OF   BUSINESSES,    BUSINESS   RECEIPTS,    COST  OF  GOODS   SOLD,    DEPRECIATION,    PAYROLL,    NET   PROFIT,    AND   INVENTORY,    BY   INDUSTRY— Continued 


Number  of 
businesses 


Business 
receipts 


(Thousand 
doners} 


Cost  of 
goods  sold 

(Thousand 
{hilars) 


Depreciation 


(Thousand 
dollars) 


Payroll 


(Thousand 
dollars) 


Net  profit 


(Thousand 
dollars) 


Inventory,  end-of-year 


Number  of 
businesses 


(Thousand 
dollars) 


(2) 


(3) 


(5) 


(6) 


(8) 


BUSINESSES  WITH  NET  PROFIT 
All  industries ■ 

Agriculture ,  forestry,  and  f isherie  s 

Farms 

Field  crop  farms 

Fruit,  tree  nut,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Miscellaneous  agricultural  services 

Offices  of  veterinarians  and  animal  hospitals 

Other  animal  husbandry  services 

Horticultural  services 

Hunting  and  trapping,  and  game  propagation 

Fore  stry 

Fisheries 

Mining 

Metal  mining 

Coal  mining , 

Crude  petroleum  and  natural  gas 

Quarrying  and  mining,  not  elsewhere  classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  except  buildings 

General  contractors  not  allocable 

Special  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Painting,  paperhanging,  and  decorating 

Electrical  work 

Masonry,  stonework,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Hater  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Textile  mill  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products,  except  furniture 

Furniture  and  fixtures 

Printing,  publishing,  and  allied  industries 

Chemicals  and  allied  products 

Leather  and  leather  products 

Stone,  clay,  and  glass  products 

Primary  metal  industries 

Fabricated  metal  products 

Machinery,  except  electric 

Electrical  machinery,  equipment,  and  supplies  

Transportation  equipment 

Manufacturing,  not  elsewhere  classified 

Manufacturing  not  allocable 

Transportation,  communication,  electric,  gas,  and  sanitary  services 

Local  transportation 

Taxlcabs 

Other 

Trucking  and  warehousing 

Trucking,  local  and  long  distance 

Public  warehousing  and  motor  freight  terminals 

Water  transportation 

Air  transportation 

Travel  agencies 

Other  transportation 

Communication 

Electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Motor  vehicles  and  automotive  equipment 

Drugs,  chemicals,  and  allied  products 

Piece  goods,  notions,  and  apparel 

Groceries  and  related  products 

Farm  products  -  raw  materials 

Electrical  goods 

Hardware,  and  plumbing  and  heating  equipment  and  supplies 

Machinery,  equipment,  and  supplies 

Alcoholic  beverage  s 

Lumber  and  construction  materials 

Wholesale  trade,  not  elsewhere  classified 

Wholesale  trade  not  allocable 

Footnotes  at  end  of  table. 


6,928,587 

2,015,555 

1,892,809 

795,949 

33,080 

932,675 

11,303 

69,802 

89,417 
16,823 
10,690 
12,888 
48,1-M 
872 

8,122 
25,207 

27,480 

302 

839 

23,254 

3,085 


611,280 

105,793 

91,775 

5,449 

8,569 

482,145 
52,374 

103,652 
41,349 
41,698 

145,422 
21,774 
10,593 
7,498 
57,785 

23,342 

127,770 

6,693 
1,586 
5,371 
37,359 
6,435 

17,972 
3,002 

(^) 

5,377 

(') 

7,161 

15,322 
1,586 
2,455 

13.736 
1,370 

224,390 

47,393 
27,470 
19,923 

146,981 

145,559 

3,422 

3,569 
2,690 
3,566 
2,978 

14,530 

1,462,701 

216,008 
12,169 
6,148 
9,646 
37,799 
11,055 
5,374 

3,587 
15,110 
2,300 
6,405 
83,977 
22,438 


188,512,794 

28,129,573 

26,312,043 

9,100,136 

1,411,362 

15,042,970 

129,572 

628,003 

1,503,378 
279,849 
365,536 
328,327 
524,807 
4,859 

66,210 
247,942 

903,488 

1,416 
30,025 
751,012 
121,035 

16,929,979 

6,811,146 

5,863,154 

382,154 

565,838 

9,638,262 

1,898,891 

1,151,741 

1,404,692 

1,055,585 

1,447,169 

617,554 

449,255 

157,235 

1,456,139 

480,571 

5,573,294 

831,485 
103,005 
392,' 
1,123,934 
247,856 

562,949 
130,339 

218,113 

289,527 

741,381 

51,728 

116,401 

428,846 

44,584 


379,816 
184,816 
195,000 

3,615,278 

3,422,185 

193,093 

104,510 
105,144 
176,737 
222,651 

241,094 

93,119,463 

17,659,398 
881,839 
224,283 
520,837 
4,200,565 
3,259,884 
303,453 

330,891 
1,003,678 

880,749 

767,587 
4,791,348 

494,284 


104,518,221 

14,330,876 

13,774,725 

3,748,751 

789,324 

8,860.967 

67,010 

308,673 

503,172 
88,285 
64,343 
185,555 
163,660 
1,329 

14,181 
38,798 

155,056 

263 

13,321 

108,208 

33,264 

9,874,535 

4,626,802 

4,296,582 

162,419 

167,801 

4,984,398 
1,146,540 
491,521 
887,600 
561,556 
684,686 
3Cy4,858 
243,506 
69,981 
534,150 

263,335 

3,081,985 

606,005 
65,573 
234,757 
465,229 
155,252 

243,139 
73,421 
(^) 

107,503 
(  =  ) 

145,893 

381,137 
28,335 
77,626 

251,423 
26,631 


34,389 
12,554 
21,835 

721,291 

639,713 

81,578 

38,758 

53,399 

125,454 

142,554 

39,200 

68,911,627 

13,533,987 
631,092 
138,855 
338,207 
3,515,947 
2,991,849 
205,672 

219,592 
654,900 
744,436 
577,622 
3,348,667 
167,148 


2,801,415 

2,696,535 

1,120,998 

108,785 

1,409,878 

8,824 

48,050 

75,728 
18,911 
15,211 
7,811 
33,596 
199 

5,004 
24,148 

73,174 

35 
2,326 
59,359 
11,454 

475,393 

171,094 
87,908 
27,681 
55,505 

289,821 
37,769 
25,744 
24,715 
21,795 
32,114 
13,566 
13,881 
9,718 

110,519 

14,478 

219,724 

19,210 
2,554 
5,296 

90,292 
5,553 

22,162 
3,463 
(') 

10,461 
(^) 

10,641 

32,788 
1,325 
1,761 
9,404 
1,090 


403,385 

35,270 
13,947 
21,323 

321,548 

314,705 

6,843 

6,311 
6,830 
1,050 
7,437 

20,887 

1,126,714 

196,672 

10,055 

5,148 

4,281 

35,008 

17,243 

2,294 


19,801,075 

1,835,194 

1,541,993 

603,235 

298,413 

540,919 

14,166 

85,255 

245,566 
57,228 
55,251 
29,429 

102,961 
687 

10,617 
37,013 

84,910 

195 

5,050 

55,027 

23,538 


3,529,412 

1,209,592 
994,867 
76,856 
137,859 

2,221,792 
333,161 
349,130 
308,105 
344,333 
278,852 
150,980 
131,573 
15,451 
310,207 

98,028 

1,213,177 

92,355 
25,645 
175,130 
281,074 
49,710 

117,528 
12,136 

{') 
34,588 

(') 

58,245 

139,906 

11,347 

22,249 

88,755 

6,814 

784,531 

59,005 
19,853 
39,152 

598,549 
557,564 
40,985 

18,572 
13,330 
12,207 
21,795 
(  =  ) 
44,720 

6,914,393 

887,743 
67,829 
10,846 
34,878 

202,891 
51,855 
19,535 


3,285 

22,118 

14,355 

70,467 

7,243 

44,323 

14,380 

53,377 

74,253 

292,023 

9,127 

17,096 

6,088,476 

5,581,245 
2,433,180 

2'.^, 592 

2,574,394 

25,155 

151,924 

407,874 
56,420 

143,599 
41,396 

165,491 

963 

20,584 

78,773 

139,011 

416 

4,792 

117,606 

16,197 


753,127 

630,372 

48,125 

74,630 

2,077,075 
329,674 
348,796 
230,450 
202,644 
440,672 
113,425 
61,754 
34,955 
314,705 

92,451 

852,999 

52,351 
12,709 
54,046 
146,331 
29,862 

124,336 
16,333 

(^) 

31,566 

{') 

66,992 

155,297 
11,442 
15,591 
80,873 
6,758 

932,541 

121,408 
64,694 
55,714 

555,295 

531,848 
23,447 

21,135 
15,566 
18,025 
21,851 
I') 

71,989 

7,815,668 

1,633,184 
88,954 
37,045 
81,203 
252,984 
31,159 
47,020 

49,223 
154,239 
32,833 
58,558 
567,766 
132,150 


1,344,947 

58,450 

50,291 
11,055 
1,071 
34,350 
1,192 
2,623 


7,395 


3,468 


2 

(') 

3 
(  =  ) 

(^) 
(^) 


(^) 
(^) 

71,247 

11,677 
10,949 

58,714 
19,599 
3,617 
17,314 
2,923 
4,804 
4,292 

(^) 

4,263 

44,797 
4,214 


(  =  ) 


1,867 
4,062 
3,251 

7,335 
2,460 


I') 
2 


3,375 
4,743 


(') 


{') 

3,213 
1,842 
1,371 

{') 
(^) 
(=) 
(') 

{') 
{') 

935,520 

74,615 
7,424 
2,465 
2,699 

13,907 
3,477 
2,386 


9,815,880 

716,531 

697,399 
94,887 
17,528 

544,591 
6,338 
34,055 

16,641 
2,971 
2,728 

(  =  ) 

(') 
(  =  ) 

495,049 

281,406 
276,198 

187,474 
64,589 

5,402 
66,420 

5,715 
10,356 
16,849 

(^) 
13,844 

(^) 

267,751 
35,440 

I') 
20,386 
30,279 
15,783 

14,  Hi 
9,55C 
I') 

10,580 
(  =  ) 

12,633 

31,886 

34,682 
{') 

20,487 

(^) 


9,612 
8,336 
1,476 

(^) 
{') 
(') 
(') 
(  =  ) 

7,792,624 

919,043 
93,140 
13,580 
50,290 
96,889 
81,925 
37,103 


1,738 

31,751 

7,780 

116,993 

1,877 

46,696 

1,592 

29,032 

27,609 

307,152 

1,661 

9,492 

Business  Returns/1967  •  Proprietorships 


29 


PROPRIETORSHIPS 

Table    2.1— NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    COST  OF  GOODS   SOLD,    DEPRECIATION,    PAYROLL,    NET   PROFIT,    AND   INVENTORY,    BY   INDUSTRY— Continued 


Industry 


Number  of 
businesses 


Business 
receipts 


Cost  of 
goods  sold 

(Thousand 
dottors) 


Depreciation 


(  Th<3uaand 
doltan) 


(TJiauai 
dotto, 


Met  profit 


(  Thousand 
dollarai 


Inventory,  end-of-year 


Number  of 
businesses 


fTTiouii 
doliai 


(IT 


(2) 


BUSINESSES  WIIH  NET  PROFIT 

Wholesale  and  retail  trade — Continued 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equip-nent  dealers 

General  merchandise   stores 

Mail  order  house  s 

Automatic  merchandising  machine  operators 

Direct  selling  establishments 

Variety  and  other  general  merchandise  stores 

Food  store  s 

Grocery  stores 

Meat -and  fish  markets 

Fruit   stores  and  vegetable  markets 

Candy,  nut,   and  confectionery  stores 

Retail  bakeries 

Dairy  products  and  other  food  store  s 

Automotive  dealers 

Motor  vehicle  dealers 

Tire,  battery,   and  accessory  dealers 

Gasoline   service   stations 

Other  automotive  dealers 

Apparel  and  acce  ssory  store  s 

Women's  ready-to-wear  and  accessory  stores,  and  fur  shops 

Other  apparel  and  accessory  stores 

Furniture,  home  furnishings,   and  equipment 

Furniture  stores 

Home  furnishings,   and  equipaent  stores,  except  appliances 

Household  appliances,  TV,  radio,  and  music  stores 

Eating  and  drinking  places 

Eating  places 

Drinking  places 

Drug  and  proprietary  store  s 

Liquor  stores 

Antique  and  secondhand  store  s 

Sporting  goods  stores  and  bicycle   shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Cigar  stores  and  stands 

Newsstands 

Retail  trade,  not  elsewhere  classified 

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not  allocable 

Finance,  insurance,  and  real  estate 

Finance 

Banking 

Credit  agencies  other  than  banks 

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

Security  brokers,  dealers,  and  flotation  companies 

Commodity  contracts  brokers  and  dealers,  security  and  commodity  ex 
changes,  and  allied  services 

Insurance  agents,  brokers,  and  service 

Real  estate 

Operators,  except  developers,  and  lessors  of  buildings 

Lessors  of  real  property  other  than  buildings 

Agents,  brokers,  and  managers ._ 

Title  abstract  companies 

Subdividers  and  developers 

Operative  builders 

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

Services. . ._ 

Hotels,  rooming  houses,  camps,  and  other  lodging  places 

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services 

Coin-operated  laundrie  s  and  dry  cleaning 

Other  laundries  and  dry  cleaning  plants 

Photographic  studios 

Beauty  shops 

Barber  shops 

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

Funeral  service  and  crematories 

Garment  pressing ,   alteration,   and  repair 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Footnote  s  at  end  of  table . 


U) 


(5) 


-18,254 
20,262 
19,271 
8,721 

177,577 
4,860 

10,246 
119,334 

43,137 

207,111 
156,557 
13,214 
9,572 
7,428 
12,550 
7,790 

221,748 
28,484 
12,454 

171,692 
9,118 
45,883 
19,222 
26,661 

61,349 
19,512 
13,263 
28,574 

219,892 
142,820 
77,072 
24,999 
21,482 
27,456 
11,154 
16,786 

12,259 
16,922 
3,294 
10,598 
76,330 
15,938 

27,661 
451,660 

21,198 
595 
3,766 
16,837 
12,071 

4,766 

158,964 

271,498 
8,327 
58,318 
167,659 
1,456 
2,782 
5,041 
27,915 

1,978,250 

67,686 
6,858 
25,217 
14,043 
21,568 

491,067 
20,716 
42,966 
21,408 
189,574 
123,633 

16,290 
11,958 
16,534 
47,988 

241,997 
14,644 
46,229 
50,598 

130,526 


73,928,192 

3,956,243 
1,320,307 
1,172,365 
1,463,571 

3,826,583 

96,675 

401,647 

768,196 

2,560,065 

16,416,666 
14,035,756 
907,860 
289,354 
246,733 
615,818 
321,145 

22,418,005 
5,384,340 
1,108,712 

15,029,260 
895,693 

2,993,742 
1,135,184 
1,858,558 

4,034,643 

1,495,123 

664,449 

1,875,071 

8,671,849 
5,801,375 
2,870,474 

2,805,371 

2,200,372 

416,202 

474,836 

643,949 

529,065 
589,950 
103,772 
180,486 
3,092,089 
574,369 

1,531,873 

5,926,747 

418,188 

17,756 

73,980 

326,452 

257,072 

69,380 

2,332,913 

3,175,646 

121,236 

97,917 

1,860,659 

17,024 

66,336 

547,355 

465,119 

32,776,970 

1,284,076 
214,013 
694,595 
230,003 
145,465 

5,238,717 
376,059 

1,062,883 
330,891 

1,586,676 
850,582 
165,034 
577,053 
128,142 
161,397 

2,954,936 
491,365 
377,685 
553,138 

1,532,748 


54,307,877 

2,941,424 
917,454 
819,596 

1,204,374 

2,681,059 

43,611 

239,820 

436,646 

1,955,982 

13,356,940 

11,676,118 

721,537 

219,211 

187,455 

324,202 

228,417 

17,857,633 

4,582,595 

782,069 

11,787,662 

705,307 

1,944,284 

725,085 

1,219,199 

2,728,032 
985,341 
427,103 

1,315,588 

4,751,847 
3,144,752 
1,607,095 

1,880,603 

1,788,574 

252,809 

331,830 

374,248 

348,647 
324,403 
76,959 
124,647 
2,124,867 
419,071 


109,451 

20 

6,635 

102,796 

98,236 

4,560 

268,293 

638,231 

4,700 

4,874 

182,604 

569 

21,380 

414,357 

59,747 

5,842,357 

233,541 
67,654 
85,363 
57,405 
23,119 

1,182,384 

55,960 

299,319 

113,668 

330,957 

88,954 

58,145 

176,013 

31,273 

28,095 

793,786 
261,669 
91,884 
76,646 
363,587 


906,003 

50,562 
21,229 
15,503 
13,830 

66,666 
1,420 
26,542 
13,934 
24,770 

170,938 
131,042 
10,217 
4,507 
2,849 
16,623 
5,700 

147,316 
20,152 
13,252 

105,392 
8,520 
31,483 
13,010 
18,473 

58,112 

21,894 

8,031 

28,187 

207,876 
143,184 
64,692 

30,392 
17,407 
8,615 
6,801 
8,043 

14,829 
15,304 
856 
1,567 
57,699 
11,537 

24,039 

167,282 

6,116 
310 
1,128 
4,678 
3,147 

1,531 

54,817 

106,349 

18,104 

7,241 

61,743 

475 

1,306 

4,577 

12,903 


162,314 
15,142 

103,032 
28,626 
15,514 

243,307 
46,827 
52,694 
15,315 
51,748 
18,257 

4,468 

42,583 

5,603 

5,812 

133,418 
11,858 
13,145 
10,665 
97,750 


5,911,601 

313,627 

139,432 

88,151 

86 ,044 

215,946 

8,725 

34,222 

21,995 

151,004 

882,757 
643,386 
54,531 
10,264 
19,884 
134,610 
20,082 

1,540,595 
254,834 
107,220 

1,130,892 
47,649 

282,518 
116,739 
165,779 

380,139 
142,455 
74,274 
163,410 

1,395,090 

1,041,022 

354,068 

328,379 
89,197 
26,483 
27,737 
54,813 

44,113 

72,191 

3,053 

5,592 

215,402 

33,969 

115,049 

380,781 

17,423 
2,615 
6,719 
8,089 
5,583 

2,506 

200,369 

162,989 

11,530 

411 

59,437 

3,268 

933 

44,643 

42,767 

5,044,813 

153,120 
41,541 
87,990 
13,134 
10,455 

1,160,698 

40,651 

326,399 

38,556 

450,447 

173,138 

17,858 
61,451 
24,052 
28,146 

425,508 
47,662 
90,466 
35,602 

251,778 


326,600 

130,098 

125,030 

71,472 

442,800 

18,361 

43,899 

161,464 

219,076 

926,886 
690,507 
64,517 
27,769 
26,678 
81,159 
36,256 

1,264,210 

201,913 

98,488 

909,992 

53,817 

341,779 
115,357 
226,422 

412,673 
149,872 
84,456 
178,345 

1,021,065 
668,736 
352,329 

309,336 
157,830 
68,100 
55,395 
111,488 

64,581 
81,149 
12,086 
24,865 
343,214 
52,136 

166,291 


178,033 
6,284 

33,027 
138,722 

97,428 

41,294 

1,087,632 

1,188,940 

25,214 

51,590 

846,157 

8,674 

19,614 

53,626 

184,065 


226,574 
26,414 

119,005 
46,762 
34,393 

1,602,203 

83,288 

209,317 

94,515 

459,986 

442 ,081 

58,712 
148,318 
39,030 
66,956 

989,475 
90,218 
142,660 
280,868 
475,729 


847,193 

39,714 
14,199 
18,249 

7,266 

63,865 

2,068 

5,438 

19,016 

37,343 

170,195 
140,915 
7,948 
3,029 
5,693 
8,350 
4,260 

177,258 
18,102 
10,935 

141,209 
7,012 
36,843 
16,165 
20,678 

44,069 

13,555 

7,610 

22,904 

150,205 
86,753 
63,452 

23,260 
19,329 
17,738 
8,992 
15,465 

4,291 
11,429 

2,324 

2,022 
50,224 

9,970 

13,712 

4,036 

259 
(^) 
{') 
{') 
{') 

(  =  ) 
{') 

3,377 
{') 


6,721 
2,309 
2,405 
1,678 

82,532 
2,913 
3,748 
4,734 

41,917 
7,915 

11,617 
7,627 
{^) 
(') 

12,438 
1,971 
8,549 


847,642 
161,650 
321,029 
364,963 

468,607 
8,158 
15,723 
11,946 

432,780 

926,019 
872,952 
9,797 
10,127 
10,505 
8,977 
13,661 

1,382,383 
513,988 
212,753 
451,171 
204,471 

677,692 
209,472 
468,220 

588,069 

250,119 

68,041 

269,909 

201,746 
98,279 
103,467 

488,231 
207,239 
88,279 
102,609 
255,530 

12,697 
29,281 
7,816 
4,368 
356,835 
54,234 

174,304 


(') 
{') 
(') 
(  =  ) 

(^) 
('} 
87,007 

{') 
22,170 

(') 

(') 

416,884 

13,014 
3.640 
4,568 
4,716 
(  =  ) 

82,919 
1,730 
3,272 
8,999 

13,185 
3,397 

17,791 
31,073 

(') 

(^) 
41,146 

(^) 

2,226 

33,001 


30 

PROPMETORSHIPS 

Table    2.1— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS, 


Business  Returns/1967  •  Proprietorships 


COST   OF  GOODS   SOLD,    DEPRECIATION,    PAYROLL,    NET   PROFIT,    AND   INVENTORY,    BY   INDUSTRY— Continued 


Number  of 
businesses 


Business 
receipts 


(7hou««nd 


Cost  of 
goods  sold 

(Thouagnd 


Depreciation 

(Thousand 


Payroll 


(  Thou  land 
doilarti 


Net  profit 


Inver.tory,  en:l-of-j'ear 


Number  of 

tusir,esse3 


(Thouttnd 
dollara) 


BUSINESSES  WITH  NET  PROFIT 


Service  s — Continued 


Automobile  parking,  repair,  and  services 

Automobile  parking 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops 

Other  automobile  services,  except  repair 

Repair  services,  except  automobile ;.. 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except  radio  and  TV. 

Reupholstery  and  furniture  repair 

Other  repair  services,  except  automobile 

Motion  pictures 

Production,  distribution,  and  related  service 
Theaters 


Amusement  and  recreation  services,  except  motion  pictures... 
Theatrical  producers,  bands,  orchestras,  and  entertainers. 

Bowling  alleys,  and  billiard  and  pool  parlors 

Other  amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicans 

Offices  of  chiropractors 


Hospitals 

Medical  laboratories 

Dental  laboratories 

Sanatoria,  and  convalescent  and  rest  homes. 
Other  medical  services 


legal  services 

Educational  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping  services. 
Other  services 


Nature  of  business  not  allocable. 


(3) 


121,272 
4,031 
20,752 
68, 1«) 
13,853 
U,496 

lit, 387 
28,734 
17,128 
19,746 
80,779 

5,624 
3,556 
2,068 

90,830 

41,435 

9,130 

40,265 

383,615 

145,126 

80,491 

6,983 

15,217 

197 

2,300 

7,339 

10,630 

115,332 

117,550 
86,503 
32,703 

13,352 
108,062 
71,602 

29,501 


2,823,520 

51,468 

565,428 

1,547,197 
393,733 
265,694 

1,598,753 
329,016 
254,515 
273,757 
741,465 

105,304 
56,139 
49,165 

1,040,118 
287,258 
174,381 
578,479 

12,021,824 

6,768,851 

3,191,097 

248,530 

174,002 

28,559 

66,480 

178,996 

466,806 

898,503 

2,613,960 
410,057 
655,791 

457,959 
933,366 
638,589 

247,130 


,390,686 
1,439 
282,624 
867,787 
206,226 
32,610 

663,481 
157,347 
109,933 
135,172 
261,029 

32,072 
14,607 
17,465 

232,495 
36,064 
46,859 

149,572 

819,232 
194,263 
281,215 
17,5621 
8,185 

4,332 

11,269 

70,315 

103,935 

128,106 

86,294 
40,412 
143,336 

74,011 

33,043 

112,534 

97,796 


97,625 
812 
14,086 
39,653 
3,960 
34,114 

51,892 
10,678 
7,197 
8,745 
25,272 

3,867 
1,280 
2,587 

54,392 
8,045 
9,998 

36,349 

351,205 
183,111 

95,938 
9,738 

10,815 

1,095 

2,240 

4,190 

25,731 

18,347 

58,418 
19,272 
16,655 

9,915 
32,872 
18,862 

9,318 


499,517 
7,877 
131,654 
241,880 
70,757 
47,349 

223,453 
43,432 
33,650 
53,162 
33,209 

11,615 
4,628 
6,987 

135,037 
53,109 
27,777 
54,151 

1,536,960 

764,937 

434,230 

26,313 

9,158 

9,347 
15,699 
44,970 
172,624 
59,682 

311,771 
71,330 
181,462 

111,588 
180,295 
42,459 

13,864 


521,063 
15,311 
108,244 
262,265 
76,698 
58,545 

458, 2X 
80,534 
60,980 
60,821 

255,395 

26,255 
18,307 
7,448 

283,543 
105,6^ 
36,281 
141,621 

6,724,397 

4,183,515 

1,629,323 

136,632 

93,742 

6,826 

24,112 

59,679 

69,276 

520,742 

1,454,330 

156,948 

233,541 

153,859 
463,860 
319,563 

76,326 


684 


39 
(') 

5,482 
27,296 

5,952 

54,928 
17,871 
8,150 
6,767 
22,140 

{') 

I') 

(') 

8,913 

in 

3,409 
5,104 

9,921 

2,000 
1,305 


(') 
{') 

2 

{  =  ) 


2,195 


(') 


2,174 
926 


1,959 


109,225 
(') 

7,594 
75,957 
24,906 

106,531 
32,279 
19,741 
5,764 
43,747 

(') 

32,294 
I') 

2,402 

28,754 

14,028 

1,788 

478 

(^) 

4,461 
(^) 

6,787 

(  =  ) 

3,484 
2,957 

10,166 
6,150 


^Net  loss  exceeds  net  profit. 

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

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

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


Business  Returns/1967  •  Proprietorships 

Table  2. 2 —FREQUENCIES  AND  AMOUNTS  OF  INCOME  STATEMENT  ITEMS  FOR  SELECTED  INDUSTRIES 


31 


Selected  industry 


Total 

number 

of 

businesses 

Business 

receipts 

Total  deductions 

Cost  of  g 

oods  sold 

Tot 

Bl 

Inventory,  beginnlng- 
of-year 

Number 

Amount 

(Thousand 
dollars) 

Number 

Amount 

(Thousand 
dollars) 

Number 

Amount 

(Thousand 
dollars) 

Number 

Amount 

(Thousand 
dollars) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

9,126,032 

3,964,900 

211,372,116 

8,876,564 

180,964,573 

6,490,913 

120,938,866 

1,518,847 

11,360,707 

3,195,602 

3,103,390 

35,271,425 

3,153,650 

31,501,217 

3,012,753 

20,291,203 

93,025 

1,125,245 

3,030,065 
1,113,285 

143,920 

1,530,686 

51,288 

190,886 

2,945,175 
1,111,111 

140,123 

1,521,798 

40,965 

131,178 

33,135,763 

10,596,128 

1,766,844 

19,745,240 

238,134 

789,417 

2,995,190 
1,100,145 

143,015 

1,518,027 

50,821 

183,182 

29,778,062 

8,642,811 

1,637,357 

18,354,585 

311,108 

832,201 

2,938,474 
1,082,977 

141,063 

1,507,771 

39,575 

167,088 

19,546,476 
4,811,287 
1,111,183 
12,941,211 
189,490 
493,305 

82,171 
14,103 
(M 

58,882 
3,922 
4,199 

1,094,777 
154,087 

(M 

350,503 
15,096 
59,934 

119,414 
11,797 
34,326 

115,372 
10,615 
32,228 

1.731,726 
71,418 
282,517 

114,396 
11,160 
32,904 

1,447,954 

54,569 

220,632 

55,007 
5,533 
13,739 

683,675 
15,433 
45,624 

9,998 

28,112 

45,677 

44,679 

1,323,164 

45,400 

1,380,157 

14,189 

213,515 

{') 

f^) 

680,460 

674,156 

18,334,278 

641,641 

15,583,390 

464,365 

10,921,692 

80,098 

584,198 

108,983 
16,740 

107,198 
16,135 

6,466,935 
1,008,915 

107,521 
16,536 

5,911,855 

897,772 

90,387 
10,649 

4,785,024 
346,391 

12,194 

319,918 

526,749 
60,342 

107,021 
45,702 
45,819 

523,225 
59,881 

106,596 
45,436 
45,153 

10,340,973 
2,097,960 
1,166,123 
1,510,731 
1,144,026 

492,130 
58,418 
98,418 
44,632 
44,721 

8,337,081 
1,783,764 

819,468 
1,235,394 

949,577 

347,206 
53,432 
71,839 
38,875 
33,933 

5,505,434 

1,295,942 

502,067 

985,503 

630,619 

65,981 
23,379 

3,595 
18,957 

3,560 

227,626 

75,626 

7,387 

79,978 

15,981 

155,040 

22,892 

11,857 

8,868 

69,208 

154,786 

22,533 

11,857 

8,602 

63,381 

1,503,851 
639,063 
476,514 
187,676 

1,615,029 

135,160 
22,094 
11,857 
3,368 
67,962 

1,072,800 
527,386 
416,004 
156,004 

1,326,134 

72,757 

17,357 

9,540 

6,801 

42,622 

729,304 
382,734 
262,125 
85,899 
631,241 

4,915 
4,417 

1,535 

5,255 

10,743 
15,186 

5,849 
15,756 

27,988 

27,598 

517,455 

25,454 

436,682 

16,123 

284,843 

1,133 

33,692 

159,505 

164,806 

6,472,710 

167,744 

5,724,594 

138,973 

3,723,940 

60,252 

307,916 

7,633 

6,718 

45,533 

7,430 

6,633 

45,296 

1,044,346 

409,116 

1,471,490 

7,633 

6,685 

44,601 

988,529 

358,240 

1,354,896 

7,065 

5,843 

31,866 

803,043 
246,068 
684,053 

4,544 
2,937 
5,429 

35,025 
21,710 
31,192 

24,144 
19,601 

65,877 

23,627 
18,633 

63,187 

613,553 

732,093 

2,152,112 

24,079 
19,601 

65,145 

498,136 

627,811 

1,896,982 

20,616 
16,429 
57,159 

266,940 

412,492 

1,316,345 

9,263 

5,803 

32,276 

15,218 
35,548 

168,223 

277,807 

276,312 

5,538,856 

271,909 

4,726,656 

74,595 

1,253,713 

5,191 

24,122 

259,710 
53,314 

187,019 
6,172 
5,013 
8,192 

258,309 
53,314 

186,278 
5,832 
4,935 
7,900 

5,180,782 
401,510 

4,119,523 
117,603 
136,611 
405,535 

255,669 
51,689 

185,393 
5,877 
4,814 
7,896 

4,436,928 
283,996 

3,548,423 
104,010 
131,843 
368,656 

63,689 
7,410 

53,216 
2,757 
2,359 
2,947 

1,203,521 

35,773 
794,383 
41,934 
66,652 
269,724 

5,545 

(M 

3,442 

1,036 

580 

54 

22,171 

11,236 
5,768 
3,511 
1.117 

18,097 

18,003 

358,073 

16,240 

289,728 

5,906 

50,196 

(') 

(1) 

1,840,621 

1,829,655 

102,629,235 

1,824,518 

95,567,650 

1,649,521 

76,636,294 

1,117,055 

3,755,220 

2a),  145 

258,052 

19,712,467 

254,750 

18,200,334 

172,420 

15,326,388 

90,481 

1,084,883 

41, 109 

14,746 

19,189 

185,101 

40,778 

14,681 

18, 394 

183,699 

4,383,120 

4,056,942 

1,085,790 

10,136,615 

40,881 
14,474 
18,616 
180,779 

4,U0,116 

3,995,228 

946,911 

9,118,079 

34,853 

11,311 

U,098 

112,158 

3,676,591 

3,742,520 

719,186 

7,188,091 

16,644 
4,673 
9,824 

59,340 

113,022 
120,101 
125,922 

719,338 

1,543,999 

1,535,575 

81,115,999 

1,533,541 

75,703,654 

1,449,162 

60,023,866 

1,009,486 

7,482,142 

61,094 
25,005 
24,248 
11,841 

60,970 
24,970 
24,194 
11,806 

4,371,127 
1,412,968 
1,292,251 
1,665,908 

60,769 
24,777 
24,152 
11,840 

4,074,685 
1,292,194 
1,178,378 
1,604,113 

58,361 
23,297 
23,992 
11,572 

3,290,015 
989,542 
915,590 

1,334,883 

48,757 
16,934 
21,569 
10,254 

935,135 
172,275 
352,915 
399,995 

239,238 

237,795 

4,245,618 

234,970 

3,360,792 

190,064 

3,022,215 

83,533 

531,952 

249,859 

216,304 

33,555 

249,692 

216,171 

33,521 

17,331,939 

16,593,282 

1,288,707 

249,459 

216,104 

33,355 

17,042,745 

15,888,074 

1,154,671 

247,803 

214,954 

32,849 

14,642,424 

13,829,832 

812,592 

204,051 
182,502 
21,559 

1,057,003 

1,012,564 

44,439 

269,678 
42,547 

197,169 
29,962 

268,389 
42,290 

196,179 
29,920 

24,426,004 
6,132,439 

16,009,339 
2,234,176 

267,952 
41,985 

196,204 
29,763 

23,275,090 
6,020,834 

15,149,111 
2,105,095 

260,909 
38,877 

192,919 
29,113 

19,597,290 
5,296,359 

12,622,045 
1,678,886 

198,452 
26,904" 

148,245 
23,312 

1,571,620 
576,993 
468,520 
426,107 

55,401 
78,342 
279,586 
27,102 
25,773 

55,366 
77,410 
278, Ul 
27,067 
25,772 

3,193,444 
4,289,721 
9,858,526 
2,837,036 
2,355,390 

55,400 
77,913 
279,058 
26,902 
25,773 

2,873,120 
3,917,682 
8,959,219 
2,583,879 
2,203,316 

54,231 
73,660 
273,229 
26,767 
25,642 

2,098,410 
2,928,322 
5,469,577 
1,944,757 
1,923,553 

43,112 
50,984 
177,814 
24,839 
22,826 

752,320 
616,099 
241,127 
488,596 
226,  qu 

41,393 

3,893 

12,926 

199,714 

41,287 
3,693 
12,926 

197,067 

469,735 

114,951 

202,192 

6,820,220 

40,202 

3,893 

12,527 

198,723 

418,156 

104,912 

180,397 

6,199,161 

39,040 

3,427 

9,472 

186,057 

292,934 

88,112 

141,627 

4,584,528 

25,099 

2,856 

2,887 

123,255 

120,039 
6,591 

9,176 
916,410 

36,477 

36,028 

1,800,769 

36,227 

1,663,662 

27,939 

1,285,040 

17,098 

188,195 

548,651 

533,560 

6,738,222 

506,080 

4,495,983 

60,285 

1,308,291 

4,781 

97,803 

29,566 

27,980 

516,623 

28,145 

371,596 

3,933 

139,095 

(M 

(M 

23,572 
5,994 

22,429 
5,551 

417,112 
99,511 

22,502 
5,643 

302,617 
68,979 

2,360 

130,527 

(M 

178,391 
340,694 

177,353 
328,227 

2,475,310 
3,746,288 

172,964 
304,971 

1,411,432 
2,712,905 

20,624 
35,723 

271,490 
897,708 

3,827 

92,862 

All  industries 

Agriculture,    forestry,    and  I'isheries 

Farms 

Field  crop  farms 

Fruit,  tree  nut,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Forestry 

Fisheries 

Mining 

Contract  construction 

Building  construction 

Other  general  contractors 

Spec  ial  trade  contractors 

Plumbing,  heating,    and  air  conditioning 

Painting,    paperhanging,   and  decorating 

Electrical  work 

Masonry,   stonework,   and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products ,   except  furniture 

Printing,  publishing,    and  allied  industries 

Machinery,   except  electric 

Other  manufacturing 

Transportation,   coinmunication,   electric,   gas,   and  sanitary 
services 

Transportation 

Local  transportation 

Trucking  and  warehousing 

Water  transportation 

Air  transportation 

Other  transportation 

Communication,   electric,   gas,    and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products 

Farm  products — raw  materials 

Machinery,   equipmient,   and  supplies 

Other  wholesale  trade 

Retail  trade 

Building  ma1»erials,   hardware,   and  faim  equipnent 

Building  materials  dealers 

Hardware  stores 

Farm  equipnent  dealers 

General  merchandise  stores 

Food  stores 

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

Automotive  dealers 

Motor  vehicle  dealers 

Gasoline  service  stations 

Other  autcsnotive  dealers 

Apparel  and  accessory  stores 

Furniture,   hone  furnishings,    and  equipment  stores 

Eating  and  drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Cigar  stores  and  stands 

Newsstands 

Other  retai 1  trade 

Wholesale  and  retail  trade  not  allocable 

Finance,    insurance,    and  real  estate 

Finance 

Security  and  commodity  brokers,  dealers,  exchanges, 

and  services 

Other  finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Foi^tiioto  at  end  jf  lable. 


32 


Business  Returns/1967  •  Proprietorships 

Table    2.2— FREQUENCIES    AND   AMOUNTS   OF    INCOME   STATEMENT    ITEMS    FOR    SELECTED    INDUSTRIES —Continued 


Selected  industry 


Total 

number 

of 

businesses 


Businees  receipts 


("Thousand 
dollar  a) 


Total  deductions 


(Thoutiwid 


Cost  of  goods  eolQ 


( Thousand 
dollar  a) 


Inventcr;,*,  beginning- 
cf-year 


(  Thouaand 
dollars) 


(3) 


(i) 


(5) 


(7) 


Services 

Hotels,  rooning  houses,  cajnps,  end  other  lodging  places 
Hotels,  tourist  courts,  and  motels 

Hotels 

Tourist  courts  and  motels 

Other  lodging  places 

Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Beauty  shops 

Barber  shops 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Automobile  repair  shops 

Other  automobile  services,  except  repair 

Repair  services,  except  automobile 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Hospitals,  sanatoria,  and  convalescent  and  rest  homes 
Other  medical  services 

Legal  services 

Educational,  engineering,  and  architectural  services... 

Accounting,  auditing,  and  bookkeeping  services 

Other  services 

Nature  of  business  not  allocable 

Footnote  at  end  of  table. 


2,327,684 

106,696 
50,260 
11,255 
39,005 
56,436 

549,002 
79,511 
337,592 
211,300 
126,292 
131,899 

287,557 
17,208 
50,654 
61,657 

158,038 

144,618 

4,475 

118,642 

21,701 

177,900 
145,962 

404,442 
153,203 

82,132 
7,036 

13,257 
148,764 

131,894 
153,306 
121,188 
104,921 

40,075 


105,527 
49,989 
11,249 
38,740 
55,538 

547,146 
78,977 
336,791 
210,566 
126,225 
131,378 

281,849 
16,776 
50,421 
60,021 

154,631 

144,209 

4,475 

118,238 

21,496 

176,641 
140,494 

403,175 
152,514 

81,929 
7,036 

13,251 
148,445 

130,610 
150,956 
120,921 
98,915 

37,900 


34,783,754 

1,685,440 

1,196,392 

358,726 

837,666 

489,046 

5,604,687 
1,622,477 
2,563,726 
1,706,597 
357, 129 
1,418,484 

3,179,339 
497,258 
391,854 
589,229 

1,701,498 

3,087,873 

72,733 

2,683,447 

331,693 

1,701,792 
1,444,888 

12,129,652 

6,791,024 

'3,195,004 

248,667 

561,288 

1,333,649 

2,648,520 

1,618,033 

976,789 

706,236 

280,472 


2,233,490 

106,561 

50,260 

11,255 

39,005 

56,301 

532,615 

79,278 

332,949 

209,583 

123,366 

120,388 

261,333 
17,146 
42,845 
54,431 

146,961 

141,910 

4,075 

116,646 

21, 189 

173,395 
142 ,445 

391,674 
152,034 

82,103 
7,008 

13,257 
137,272 

130,232 
143,358 
112,401 
97,516 

32,132 


21,763,794 

1,556,231 

1,113,521 

358,948 

754,573 

442,710 

4,062,017 
1,358,800 
1,676,344 
1,259,877 
416,467 
1,026,373 

2,258,221 
409,871 
252,116 
327,067 

1,269,167 

2,601,161 

56,445 

2,255,952 

286,764 

1,269,784 
1,304,750 

5,442,430 

2,622,635 

1,567,397 

112,359 

493,324 

646,715 

1,217,530 

1,093,134 

520,307 

433,229 

221,132 


39,736 
21,891 
6,035 
15,856 
17,845 

359,323 
50,923 
230,111 
163,878 
66,233 
78,289 

108,652 

8,658 

26,018 

13,710 

60,266 

1L2,596 

105,249 
7,051 

143,019 
45,839 

122,324 

38,072 

39,566 

3,346 

8,120 

33,218 

22,999 
46,105 
19,091 
43,364 

12,679 


6,461,733 

296,855 

200,158 

101,134 

99,024 

96,697 

1,316,378 
410,542 
473,690 
383,897 
89,793 
432,146 

867,818 

263,162 

99.575 

38,315 

416,266 

1,526,252 

1,467,102 
42,707 
726,752 
332,567 

846,915 
195,396 
282,027 
17,594 
129,572 
222,326 

87,804 
271,973 

38,691 
149,725 

118,475 


9,261 
6,476 
3,554 
2,922 
2,785 

66,923 
5,215 

50,355 

42,241 
8,114 

28,353 

14,172 
(') 
1,605 

(M 
10,223 

46,094 
(M 

44,752 
1,273 

64,565 
11,209 

10,982 
1,651 
1,543 

(') 
!-) 

6,710 

(') 

3,992 
(M 

4,864 


445,213 

15,489 
9,304 
5,063 
4,241 
6,185 

84,252 
6,201 

15,550 

13,689 
1,861 

62,501 

44,624 
943 
35,894 
123,649 
(M 

119,035 
987 

112,133 
22,236 

17,023 

2,002 

793 

(M 
12,447 

(M 

10,446 
14,977 
13,991 


Business  Returns/1967  •  Proprietorships 

Table    2. 2— FREQUENCI'.a  AND  AMOUNTS   OF    INCOME   STATEMENT    ITEMS   FOR   SELECTED    INDUSTRIES— Continued 


Selected  industry 


Cost  of  goodG  sold — Continued 


Merchandise  pui'  ■lias 


(Thousand 


Cost  of  labor 


Amount 
(Thousand 


Koterial  and  supplies 


(Thouiard 
dollaruj 


Other  costs 


(Thouaor 
dollari 


Inventory,  end-of-year 


(Thouaer. 
dollari 


(10) 


(U) 


(12) 


(13) 


(M) 


(15) 


(16) 


(17) 


(18) 


(19) 


All  industries 

Agriculture,   forestry,   and  fisheries 

Feims 

Field  crop  f aims 

Fniit,  tree  nut,  and  vegetable  fanns 

Livestock  f anLS 

Animal  specialities  fanns 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Forestry 

Fisheries 

Mining 

Contract  construction 

Building  construction 

Other  general  contractors 

Special  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Painting,  paperhanging,  and  decorating 

Electrical  work 

Masonry,  stonework,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  end  kindred  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products,  except  furniture 

Printing,  publishing,  and  allied  industries 

Machinery,  except  electric  o 

Other  manufacturing 

Transportation,  communication,  electric,  gas,  and  sanitary 
services 

Transportation 

Local  transportation 

Trucking  and  warehousing 

Water  transportation 

Air  transportation 

Other  transportation 

Communication,  electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products 

Farm  products — raw  materials 

Machinery,  equipment,  and  supplies 

Other  wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Food  stores ; 

Grocery  stores,  meat,  fish,  fruit,  and  vegetable 

markets 

Other  food  stores 

Automotive  dealers , 

Motor  vehicle  dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores , 

Furniture,  home  furnishings,   and  equipment  stores 

Eating  and  drinking  places 

Drug  and  proprietary  stores 

Liquor  stores , 

Antique  and  secondhand  stores 

Cigar  stares  and  stands 

Newsstands 

Other  retail  trade , 

Wholesale  and  retail  trade  not  allocable 

Finance,  insurance,  and  real  estate... 

Finance 

Security  and  commodity  brokers,  dealers,  exchanges, 

and  services 

Other  finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Footnote  at  end  of  table. 


2,956,340 

732,684 

707,025 

128,923 

7,948 

548,134 

11,995 

10,025 

21,630 
2,297 
1,732 

2,459 


27,412 
3,176 
135,144 
32,610 
20,962 
24,152 
11,398 

19,423 

8,167 
2,528 
2,869 
13,035 

6,193 

79,596 

5,982 
4,107 
17,671 

10,644 

8,394 

32,798 


22,268 

21,132 

(M 

15,099 

2,214 

1,575 

945 

(M 
1,533,820 

149,710 

32,147 
10,045 
12,752 
94,766 

1,359,535 

55,383 
21,206 
23,097 
11,080 

163,126 

242,533 

212,461 
30,072 

249,903 
35,918 

186,845 
27,140 

50,497 
66,365 
261,558 
25,851 
25,412 

37,176 

3,223 

7,842 

170,666 

24,575 

8,499 
(M 


(M 
(M 


1,786 
5,691 


87,368,646 

4,757,728 

4,281,337 

329,421 

38,770 

3.799,468 
42,887 
70,791 

450,777 
7,812 
17,802 

16,673 

3,581,605 

1,167,344 
72,800 

2,231,290 
726,741 
97,174 
507,260 
169,303 

214,349 

170,675 

73,292 

52,324 

220,172 

110,171 

2,141,721 

632,905 
89,349 
339,051 

126,975 
144,541 
758,800 


681,917 

661,440 

(M 

394,954 
35)715 
36,916 

183,240 

(M 

72,659,185 

14,440,503 

3,526,605 

3,495,310 

681,049 

6,737,539 

57,015,028 

3,150,390 
873,292 
885,667 

1,391,431 

2,861,284 
14,269,644 

13,582,644 
687,000 

18,412,914 
4,658,011 

12,111,809 
1,643,094 

1,994,541 
2,707,601 
4,977,369 
1,915,098 
1,892,469 

280,409 

84,194 

131,203 

4,337,912 

1,203,654 

432,842 
(M 

(M 
(M 
53,112 
275,238 


2,789,878 
1,938,792 

1,909,317 

711,337 

101,624 

1,020,200 

13,091 

63,065 

21,985 
2,763 
4,727 

5,923 

207,498 

50,453 
4,328 

146,660 
23,104 
25,999 
13,944 
18,281 

29,373 
8,160 
6,396 
2,148 

19,255 

6,057 

60,183 

2,145 

3,979 
16,320 

7,718 
7,737 
22,284 


34,466 

31,526 
3, 013 
25,538 
(M 

1,327 
2,940 


281,395 

30,039 

5,828 

2,939 

3,165 

18,107 

246,310 

15,338 
7,290 
4,406 
3,642 

18,362 

34,285 

27,781 
6,504 

59,268 
8,179 

45,729 
5,360 

7,494 

19,651 

47,147 

3,242 

2,811 

3,436 
(M 
1,830 
33,208 

5,046 

12,098 

740 


(M 

(M 


3,344 
8,014 


8,999,068 
2,347,341 

2,220,232 

772,036 
418,563 
399,144 
28,200 
102,289 

112,258 
5,657 
9,194 

37,871 

2,447,329 

784, 871 
73,350 

1,533,549 
208,378 
236,824 
242,717 
256,116 

197,297 

1W,923 

86,018 

6,646 

184,630 

55,059 

886,635 

43,161 
143,893 
185,966 

69,933 
158,505 
285,177 


206,218 

195,878 
8,736 
161,654 
(M 
(M 
11,298 

10,340 

1,538,049 

236,757 

52,786 
15,970 
22,791 
145,210 


118,625 
60,836 
19,508 
38,281 

47,714 

153,172 

98,025 
55,147 

339,469 
75,994 

229,227 
34,248 

37,563 

107,747 

269,863 

21,063 

13,151 

6,206 
(M 

974 
140,805 

44,847 

81,783 
820 

(M 

(1) 
13,414 
67, 549 


3,470,455 

1,860,103 

1,816,123 

612,522 

85,348 

1,037,913 
22,147 
58,193 

33,277 
2,766 
7,937 


289,716 

57,492 

6,800 

215,460 
25,024 
52,130 

18,435 
20,520 

49,275 
10,502 
7,238 
4,172 
28,164 

9,964 


3,547 
3,166 
14,222 

12,904 
10,518 
34,282 


31,375 

28,918 
4,061 
21,188 
(M 
(M 
1,091 

2,457 

475,054 

42,982 

9,153 

2,236 

3,089 

28,504 

424,297 

15,282 
6,359 
5,613 
3,310 

63,654 

71,209 

59,598 
11,611 

68,457 

13,720 

47,654 

7,083 

15,364 

24,591 

85,799 

6,053 

5,256 

10,269 
(M 
2,528 
55,563 

7,775 

27,802 
1,229 

(M 
(M 

10,911 
15,662 


6,083,819 

787,798 

695,128 
200,790 
87,471 
372,460 
1U,289 
24,118 

83,336 
1,801 
7,533 


1,215,466 
100,259 

1,278,728 
295,408 
117,180 
178,973 
134,110 

239,082 
80,816 
79,961 
20,746 

132,452 

67,362 


62,824 

6,018 

49,807 

43,913 

61,432 

204,266 


99,952 

88,032 
5,824 
76,099 
(M 
(M 
1,356 

11,920 

821,476 
122,186 

33,575 
4,639 
6,488 

77,484 

687,502 

37,994 

20,638 

12,349 

5,007 

43,475 

119,163 

54,873 
64,290 

190,724 
63,197 

106,588 
20,939 

27,830 

44,354 

123,444 

7,551 

2,146 

5,559 
(M 

900 
79,479 

11,788 

146,183 
405 

(M 
(M 

12,166 
133,612 


2,930,066 

2,911,500 
1,077,889 

140.332 

1,498,253 

34,212 

160,814 

11,981 
(M 
5,505 


158,596 

44,215 

4,335 

105,440 
18,754 
18,042 
10,726 
12,479 

20,323 
5,372 
3,209 
1,848 

U,687 

4,606 


1,934 
2,389 
12,057 

7,687 

7,039 

18,937 

22,489 

20,082 
3,482 
13,659 
(M 
(M 
1,419 

2,407 
273,604 

36,887 
5,370 
1,959 
4,283 

25,275 

230,563 

13,748 
6,055 
5,175 
2,518 

35,521 

28,507 

23,633 

4,874 

38,908 

11,171 

22,053 

5,684 

12,974 

22,368 

23,020 

3,966 

1,503 

6,709 
(M 
(M 
41,907 

6,154 

32,207 
1,595 

1,411 
(M 
10,548 
20,064 


12,367,090 

12,316,705 

3,493,453 

569,130 

7,860,198 

110,757 

283,167 

38,899 
(M 
10,776 

132,758 

2,215,951 

1,626,235 

101,820 

442,947 
62,783 
48,905 
47,043 
64,796 

80,794 
18,372 
22,689 
3,856 
93,709 

44,949 


18,823 

8,685 

116,548 

28,640 
51,587 
82,122 


270,922 

263,329 
10,549 

160,635 

(M 

(M 
73,534 

7,593 

1,821,774 
509,274 

46,787 
210,751 

20,948 
230,788 


79,939 

43,154 

6,568 

30,217 

75,045 

89,434 

82,715 
6,719 

677,671 

452,407 

191,698 

33,566 

29,498 
89,928 
93,267 
21,660 
17,750 

13,028 
(M 
(M 

97,289 

22,935 

695,630 
35,657 

34,213 
(M 

192,942 
467,031 


1,668,780 

93,030 

81,571 
14,051 
1,126 
57,593 
4,075 
4,726 

10,589 
(') 
(M 

(') 

82,256 
13,374 
(M 
66,890 
22,709 

3,617 
19,513 

3,357 

5,927 
4,584 

(M 

(M 
5,561 

(M 

61,530 

4,788 
2,793 
5,377 

9,668 

5,941 

32,963 


6,840 
6,261 

(M 

3,700 
(M 
(^) 

49 

(1) 

1,148,267 

92,885 

15,441 
5,429 
9,465 

62,550 

1,037,058 

48,507 
16,610 
21,971 
10,026 

89,944 

199,490 

178,444 
21,046 

206,980 
27,028 

155,886 
24,066 

43,618 
54,039 
181,460 
24,175 
23,021 

28,181 

2,723 

2,620 

132,200 

18,324 
4,642 

(M 

(M 
(M 

(M 

3,918 


11,634,380 
1,093,941 

1,061,650 

138,477 

17,807 

840,636 

17,737 

45,993 

29,706 
(M 
(M 

(M 

569,202 
328,808 
(M 

208,706 

72,995 

5,402 

70,469 

9,687 

12,961 
17,237 

(M 

(M 
15,478 

(M 

341,993 

39,694 
23,587 
38,512 

17,741 
40,220 
182,239 


24,414 
22,329 

(M 

10,199 

(M 
(M 

822 

(M 

8,959,383 

1,067,209 

101,183 
104,249 
139,012 
722,766 

7,706,797 

1,032,113 
180,651 
371,415 
480,047 

537,264 

1,045,988 

1,000,986 
45,002 

1,595,105 
630,243 
485,796 
479,066 

753,342 
637,409 
235,485 
509,211 
227,876 

132,305 
8,289 
5,043 

987,368 

185,377 

145,943 

(M 

(M 
(M 

(M 
138,581 


34 


Business  Retums/1967  •  Proprietorships 

Table    2. 2— FREQUENCIES  AND  AMOUNTS   OF    INCOME   STATEMENT    ITEMS   FOR   SELECTED   INDUSTRIES— Continued 


Selected  industry 


Cost  of  goods  sold— Continued 


Merchandise  purchased 


( Thousand 
dotlars) 


Cost  of  labor 


C  Thfiuxand 
doltaral 


Material  and  supplies 


(  Thottaend 
doll»fl 


Other  costs 


Amount 

(Thoatand 


Inventory,  end-of-year 


C7houa«nd 
dolUrt) 


(10) 


(11) 


(12) 


(13) 


jU) 


(15) 


(16) 


(17) 


(18) 


Services 

Hotels,  rooming  houses,  camps,  and  other  lodging  places 
Hotels,  tourist  courts,  and  motels 

Hotels 

Tourist  courts  and  motels 

Other  lodging  places 

Personal  services 

Laundries  and  dry  cleaning 

' Beauty  and  barber  shops 

Beauty  shops 

Barber  shops 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Automobile  repair  shops 

Other  automobile  services,  except  repair 

Repair  services,  except  automobile 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Hospitals,  sanatoria,  and  convalescent  and  rest  homes 
Other  medical  services 

Legal  services 

Educational,  engineering,  and  architectural  services... 

Accounting,  auditing,  and  bookkeeping  sesrvices 

Other  services 

Nature  of  business  not  allocable 


397,090 

20,386 
10,70<; 
i,210 

9,682 

114,249 
16,623 
62,066 
50,522 
11,544 
35,560 

26,007 
2,371 
3,210 
3,880 

16,546 

80,686 
(M 

78,298 
2,224 

88,871 
23,196 

26,077 

5,361 

4,514 

(M 

4,808 

10,923 

(M 
8,357 
1,472 
7,198 


3,014,274 

225,628 
152,814 

81,629 
71,135 
72,314 

402,404 
59,307 
90,119 
75,592 
14,527 

252,478 

291,895 
41,505 
14,360 
57,338 

178,692 

1,080,460 

(M 
1,045,898 
19,935 

477,250 
198,940 

180,115 
41,018 
18,405 

(1) 
35,756 
82,078 

(M 
57,744 
8,172 
91,333 

82,701 


246,023 

11,081 
6,417 
1,608 
4,809 
4,664 

68,989 
17,858 
36,206 
24,929 
11,277 
14,925 

32,568 
1,605 
9,519 
3,598 

17,846 

32,785 
(M 
30,983 
1,704 

29,657 
12,756 

26,819 
7,775 
9,321 
(M 
3,445 
5,607 

9,021 

14,434 

4,257 

5,656 

1,500 


1,448,090 

25,259 
20,413 
12,932 
7,486 
4,841 

470,737 
185,678 
222,125 
164,582 
57,543 
62,934 

178,254 

18,828 

48,958 

9,553 

100,915 

237, 884 

(M 

227,141 
10,063 

117,875 
57,251 

203,755 
42,855 
50,343 

(M 
60,709 
47,488 

23,629 

102,006 
14,916 
16,524 

5,752 


698,855 

23,905 
13,993 

2,732 
11,261 

9,912 

261,149 

33,197 

179,306 

123,386 

55,920 

48,646 

71,643 
4,477 

20,317 
7,877 

38,972 

57,625 

(M 
52,381 
5,151 

75,504 
21,198 

92,943 
31,466 
33,879 
2,709 
4,636 
20,253 

13,549 
33,335 

14,434 
33,570 

4,022 


1,106,686 

31,367 
17,867 
1,793 
16,074 
13,500 

294,657 
84,690 
144,360 
128,965 
15,395 
65,607 

128,041 
39,910 
22,447 
5,939 
59,745 

163,280 
(M 

156,452 
6,774 

103,648 
22,868 

296, 118 
77,040 

117,024 
9,758 
21,448 
70,848 

7,115 
30,708 

4,755 
24,129 

5,130 


6,908 
3,680 
(M 
2,873 
3,228 

65,319 
18,260 
28,138 
18,497 
9,641 
18,921 

33,237 
4,187 
7,018 
5,832 

16,200 

19,005 
(1) 

17,184 
1,819 

24,822 
13,195 

41,886 

11,167 

19,272 

1,244 

2,744 

7,459 

13,187 
17,975 
5,388 
13,44.4 

2,067 


930,  U8 

16,079 

10,709 

(M 

4,802 

5,370 

153,688 
80,103 
19,727 
15,823 
3,904 
53,858 

273,014 

163,007 

15,095 

15,594 

79,318 

48,042 

(M 

41,943 
6,085 

34,496 
70,561 

164,609 
34,274 
95,958 
1,906 
11,342 
21,129 

56,727 
80,751 
10,807 
21,344 

20,467 


9,149 
6,362 
3,662 
2,700 
2,787 

93,608 

7,719 
56,173 
48,059 

8,114 
29,716 

16,267 
1,103 
2,038 
1,994 

11,132 

46,673 
(') 

45,181 
1,428 

67,468 
12,601 

11,051 
2,002 
1,405 
(M 

(M 

6,794 

(M 
4,293 

(M 

5,697 
3,578 


(19) 


482,634 

16,965 
10,953 
6,189 
4,764 
6,012 

89,355 
5,936 

18,189 

14,752 
3,437 

65,230 

48,007 
2,799 
2,228 
4,683 

38,297 

127,064 
(M 

123,368 
1,137 

118,652 
39,290 

14,698 
1,790 
495 
(M 
(1) 
11,662 

(M 

9,674 
(M 
18,580 

9,565 


Footnote  at  end  of  table. 


Business  Returns/1967  •  Proprietorships 


Table  2. 2— FREQUENCIES  AND  AMOUNTS  OF  INCOME  STATEMENT  ITEMS  FOR  SELECTED  INDUSTRIES— Continued 


35 


Selected  industry 


Deprec 

lation 

TMes 

Rent 

Hepalra 

Salaries 

and  wagee 

Number 

Amount 

(Thouaand 
dollars) 

Number 

Amount 

(■TTiousnnd 
dollors) 

Number 

Amount 

(Thousand 
dollar,) 

Number 

Amount 
(Thauaand 
dollar,) 

Number 

Amount 
(Thoontwid 
dollar,) 

(20) 

(21) 

(22) 

(23) 

(24) 

(25) 

(26) 

(27) 

(28) 

(29) 

6,422,572 

8,753,059 

6,504,672 

4,341,821 

3,590,975 

4,992,158 

5,225,557 

3,575,126 

1,881,015 

13,765,735 

2,559,967 

4,070,063 

2,544,502 

1,278,116 

1,019,697 

1,137,006 

2,494,840 

1,774,325 

42,613 

236,913 

2,443,577 
870,959 
113, 526 

1,286,522 
38,584 
133,986 

3,915,444 

1,459,154 

175,026 

2,123,082 

38,815 
119,367 

2,438,745 
912,004 
111,504 

1,273,253 
23,724 
118,260 

1,237,233 

433,844 

91,902 

656,071 

8,245 

47,171 

983,604 
331,982 

36,160 

582,273 

9,607 

23,582 

1,110,950 

484,199 

58,397 

538,116 

5,422 

24,816 

2,400,496 
861,479 
109,567 

1,297,041 
23,279 
109,130 

1,697,806 

677,888 

81,313 

879,487 

10,934 

48,184 

5,410 
(M 

(M 

1,287 
(M 
2,552 

21,367 
(M 
(M 
4,094 

(M 

9,940 

85,482 

8,141 

22,767 

115,699 
6,388 
32,531 

74,895 

7,524 

23,338 

35,180 
1,623 
4,080 

27,367 
1,445 
7,281 

21,531 

237 
4,288 

67,124 
7,039 
20,181 

50,959 

5,454 

20,106 

29,184 
2,527 
5,492 

172,664 

6,588 

36,294 

36,515 

132,676 

27,786 

40,799 

9,740 

25,848 

14,279 

30,320 

8,714 

79,760 

430,988 

548,032 

419,081 

325,341 

172,006 

136,168 

296,627 

251,117 

154,720 

1,440,330 

83,964 
14,449 

110,706 
93,401 

82,088 
14,537 

87,204 
25,335 

33,488 
7,209 

17,813 
28,753 

52,198 
12,830 

41,094 
65,057 

31,788 
8,199 

326,212 

153,927 

316,995 
46,127 
48,691 
30,734 
29,821 

326,925 
42,597 
26,336 
26,283 
24,253 

307,682 
47,409 
52,361 
34,719 
32,213 

205,379 
40,348 
23,035 
28,898 
29,387 

125,010 
21,027 
19,844 
12,711 
13,957 

84,745 

15,089 

7,128 

8,934 

7,359 

217,953 
28,693 
34,530 
20,293 
20,984 

137,407 

11,320 

7,591 

6,752 

9,510 

108,860 
18,496 
17,259 
11,073 
12,290 

905,944 
175,224 
117,729 
99,453 
127,109 

77,803 
14,730 
10,005 
6,740 
52,344 

34,764 
14,106 
15,048 
12,834 
130,704 

64,667 
14,355 
10,205 
6,175 
45,578 

18,633 

11,415 

9,524 

2,852 

41,287 

19,867 
8,056 
5,202 
1,964 

22,382 

7,126 
4,936 
3,916 
1,893 
28,364 

50,032 
9,364 
6,800 
5,908 

41,349 

8,506 
4,675 
6,036 
6,662 
76,355 

16,726 
6,628 
5,153 
3,466 

17,769 

98,202 
43,244 
53,410 
14,859 
176,714 

15,580 

17,000 

14,774 

7,423 

6,299 

4,857 

13,646 

7,559 

5,873 

54,247 

129,776 

279,090 

119,324 

140,504 

67,451 

101,183 

93,852 

128,285 

51,557 

518,747 

6,870 
4,418 
34,771 

22,402 

5,683 

122,492 

7,104 

5,911 

32,497 

12,924 
11,334 
41,761 

3,267 
5,237 
8,859 

6,056 
13,196 
14,980 

6,129 
4,002 
32,743 

11,491 
2,375 
82,753 

4,184 
2,086 
13,793 

58,448 
38,630 
174,703 

17,957 
16,863 
48,897 

27,361 
37,392 
63,759 

16,124 
14,231 
43,457 

12,191 
18,700 
43,594 

12,379 

8,741 

28,968 

14,296 
13,782 

38,878 

12,285 

9,665 

29,028 

4,843 

6,092 

20,731 

8,188 

5,320 

17,986 

66,093 

50,062 

130,811 

208,610 

525,556 

223,939 

219,956 

76,806 

1A6,678 

208,565 

401,556 

77,813 

702,494 

194,694 
33,836 

148,319 
5,146 
3,168 
4,225 

493,570 
39,021 

422,331 

10,872 

12,624 

8,722 

209,329 
38,677 

159,868 
4,162 
2,323 
4,299 

209,196 
10,521 

184,280 
2,785 
2,256 
9,354 

72,015 

16,434 

46,645 

1,921 

2,342 

4,673 

139,426 
18,663 

103,375 
7,726 
3,379 
6,283 

195,915 
34,719 

150,976 
4,771 
2,965 
2,484 

388,650 
26,397 

347,738 
6,347 
4,955 
3,213 

71,970 
9,791 

57,099 
1,123 
1,044 
2,913 

627,112 
54,127 

526,341 

15,378 

7,535 

23,731 

13,916 

31,986 

14,610 

10,760 

4,791 

7,252 

12,650 

12,906 

5,843 

75,382 

1,253,041 

1,335,780 

1,433,515 

1,546,232 

984,800 

1,808,807 

1,007,623 

534,893 

779,742 

6,255,145 

165,429 

228,297 

169,675 

169,996 

117,779 

131,751 

113,225 

102,678 

73,518 

741,232 

31,372 

10,894 

11,793 

111,370 

36,513 
23,627 
17,001 
149,154 

31,848 

10,634 

11,429 

115,764 

23,263 

9,864 

11, 866 

125,003 

19,701 
4,724 
8,469 

84,885 

18,724 

8,026 

11,016 

93,985 

22,640 
8,006 
5,645 

76,934 

16,791 

12,667 

3,813 

69,407 

14,185 
5,725 
5,630 

47,978 

166,474 
49,137 
58,243 

467,378 

1,064,568 

1,073,929 

1,240,111 

1,348,219 

848,080 

1,653,821 

877,668 

421,242 

695,844 

5,414,770 

49,174 

19,261 

20,135 

9,778 

59,644 
25,467 
17,981 
16,196 

53,495 
21,204 
21,841 
10,450 

74,390 
28,332 
28,062 
17,996 

32,154 
11,143 
16,062 
4,979 

48,495 

15,593 

27,148 

5,754 

35,481 
13,849 
15,129 
6,503 

18,516 
8,915 
4,885 
4,716 

29,323 
10,014 
12,547 
6,762 

234,670 
87,685 
83,636 
63,349 

102,049 

82,050 

108,857 

60,974 

74,156 

77,171 

68,856 

23,319 

37,660 

199,241 

188,530 

193,008 

225,654 

235,299 

126,852 

205,757 

175,217 

74,099 

106,894 

832,244 

161,432 
27,098 

163,350 
29,658 

197,018 
28,636 

209,952 
25,347 

105,797 
21,055 

164,118 
41,639 

152,604 
22,613 

64,853 
9,246 

89,324 
17,570 

696,753 
135,491 

202,123 
23,355 

157,185 
21,583 

167,266 
25,973 

114,691 
26,602 

241,614 
34,330 

181,396 
25,888 

290,842 
44,162 

212,462 
34,218 

179,723 
22,333 

140,735 
16,655 

436,799 
41,873 

366,865 
28,061 

150,328 
20,135 

113,499 
16,694 

74,978 
32,270 
31,905 
10,803 

163,190 
17,555 

131,011 
14,624 

1,339,457 
218,472 
982,704 
138,281 

40,971 
62,942 
212,085 
23,948 
20,687 

34,365 
65,459 
261,269 
31,748 
19,165 

46,022 
66,623 
254,999 
26,201 
25,404 

51,519 
72,093 
338,236 
49,816 
48,886 

43,606 
48,004 
176,553 
19,372 
17,855 

129,507 
92,982 

351,530 
58,246 
31,004 

28,509 
42,052 
209,212 
20,925 
20,705 

10,278 
19,267 
113,992 
10,624 
7,299 

30,393 
32,710 
177,363 
21,881 
15,777 

268,017 

304,618 

1,384,984 

321,057 

86,783 

18,862 

1,858 

4,422 

136,917 

11,117 

1,670 

2,306 

144,858 

28,639 

2,762 

5,216 

154,625 

8,526 

2,616 

1,670 

113,352 

18,800 

2,529 

3,590 

104,856 

17,775 

3,848 

4,766 

195,941 

18,977 

1,457 

4,122 

101,827 

4,977 

328 

817 

62,748 

8,209 
(M 

2,123 
69,565 

26,665 
(M 

4,996 
409,078 

23,044 

33,554 

23,729 

28,017 

18,941 

23,235 

16,730 

10,973 

10,380 

99,143 

281,668 

277,558 

333,892 

128,106 

173,889 

155,258 

159,949 

59,050 

91,920 

403,375 

15,047 

11,735 

15,320 

6,992 

12,464 

12,322 

7,657 

3,547 

4,766 

30,106 

12,329 
2,718 

9,917 
1,818 

12,163 
3,157 

4,773 
2,219 

9,547 
2,917 

8,288 
4,034 

5,962 
1,695 

2,891 
656 

2,743 
2,023 

20,575 
9,531 

98,415 
168,206 

61,134 
204,688 

99,950 
218,622 

19,189 
101,925 

73,166 
88,259 

66,893 
76,043 

51,155 
101,137 

10,534 
44,969 

44,470 
42,684 

234,082 
139,187 

All  industries 

Agriculture,    forestry,  and   fisheries 

Farms 

Field  crop  farms 

Fruit,   tree  nut,    and  vegetable  farms 

Livestock  f aims 

AnijTial  specialities  fanns 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Forestry 

Fisheries 

Mining 

Contract  construction 

Building  construction 

Other  general  contractors 

Special  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Painting,  paperhanging,  and  decorating 

Electrical  work 

Masonry,  stonework,  and  plastering 

Carpentering  and  flooring. 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Apparel  and  other  textile  products 

Limiber  and  wood  products,  except  furniture 

Printing,  publishing,  and  allied  industries 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  communication,  electric,  gas,  and  sanitary 
services 

Transportation 

Local  transportation 

Trucking  and  warehousing 

Water  transportation 

Air  transportation 

Other  transportation 

Communication,  electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products 

Farm  products — raw  materials 

Machinery,  equipment,  and  supplies 

Other  wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  faim  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Food  stores 

Grocery  stores,  meat,   fish,    fruit,   and  vegetable 

markets 

Other  food  stores 

Automotive  dealers 

Motor  vehicle  dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment  stores 

Eating  and  drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Cigar  stores  and  stands 

Newsstands 

Other  retail  trade 

Wholesale  and  retail  trade  not  allocable 

Finance ,  insurance ,  and  real  estate 

Finance 

Security  and  commodity  brokers,  dealers,  exchanges,  and 

services 

Other  finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Footnote  at  end  of  table- 


36 


Business  Returns/1967  •  Proprietorships 

Table    2. 2— FREQUENCIES  AND  AMOUNTS    OF    INCOME    STATEMENT    ITEMS    FOR    SELECTED    INDUSTRIES —Continued 


Selected  Industry 


Depreciation 


(  Thoutiwjd 
dotlara) 


(7houMv\d 
dotlara) 


Amount 
(Thouaand 


Repairs 


(Thoua. 
dotia: 


Salaries  and  wages 


Amount 
(Thouiand 


(20) 


(21) 


(22) 


(23) 


(2i) 


(25) 


(26) 


(27) 


(28) 


Services 

Hotels,  rooming  houses,  csmps,  and  other  lodging  places 
Hotels,  tourist  courts,  and  motels 

Hotels 

Tourist  courts  and  motels. 

Other  lodging  places 

Personal  services 

laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Beauty  shops 

Barber  shops ; 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services ^ 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Automobile  repair  shops ; . 

Other  automobile  services,  except  repair 

Repair  services,  except  automobile , 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians , 

Hospitals,  sanatoria,  and  convalescent  and  rest  homes, 
Other  medical  services , 

Legal  services 

Educational,  engineering,  and  architectural  services.... 

Accounting,  auditing,  and  bookkeeping  services , 

Other  services 

Nature  of  business  not  allocable , 

Footnote  at  end  of  table. 


1,508,215 

93,748 
46,90i 
9,726 
37,178 
46, 3« 

370,847 
63,946 
229,259 
158,177 
71,082 
77,642 

145,477 
9,062 
24 ,  394 
26,866 
85,155 

105,222 

1,386 

87,430 

16,406 

116,679 
87,734 

277,048 
136, 169 
73,007 
6,306 
11,549 
50,017 

90,637 
88,364 
78,256 
54,203 

13,792 


1,571,603 

255,318 
181,085 

36,299 
144,786 

74,233 

298,162 
137,252 

77,508 
59,035 
18,473 
83,402 

166,651 
12,751 
14,275 
13,655 

125,970 

128,122 

999 

69,343 

57,780 

64,364 
110,376 

366,823 
187,858 
96,826 
9,800 
33,320 
39,019 

64,395 
53,591 
36,685 
27,11/4 

12,701 


1,388,373 

93,423 
47,394 
10,852 
36,542 
46,029 

403,754 
65,543 
273,813 
174,122 
99,691 
64,398 

113,201 
7,183 
23,256 
18,053 
64,709 

107,689 
2,981 
89,213 
15,495 

106,369 
63,029 

293,028 

130,354 

74,739 

6,152 

12,086 

69,697 

73,125 
56,825 
51,239 
26,691 

14,260 


658,240 

111,533 
78,005 
21,505 
56,500 
33,528 

131,504 
44,724 
55,775 
41,908 
13,867 
31,005 

52,123 
4,451 
8,971 
5,022 

33,679 

73,548 
2,954 
58,321 
12,273 

31,133 
34,544 

152,927 
71,837 
39,687 
3,243 
23,836 
U,324 

23,057 
26,988 
14,120 
6,763 

4,527 


24,044 
12,843 
3,937 
8,906 
11,201 

315,838 
51,665 
207,374 
113,727 
93,  M7 
56,799 

103,941 

8,303 

10,999 

23,986 

60,653 

64,819 
3,272 

52,992 
8,555 

63,038 
53,485 

205,030 

99,773 

59,535 

3,365 

3,254 

39,103 

86,699 
56,183 
55,754 
48,003 

9,752 


1,475,109 

52,485 

41,397 
20,294 
21,103 
11,088 

357,945 
98,472 
204,146 
121,667 
82,479 
55,327 

92,975 
10,295 
5,890 
19,920 
56,870 

97,050 
19,634 
64,611 
12,605 

43,941 

84,800 

482,946 

274,507 

136,938 

6,327 

15,856 

49,318 

126, 103 
51,861 
46,822 
38,181 

6,096 


940,684 

81,531 
42,234 
9,092 
33,142 
39,297 

263,387 

59,253 

153,757 

101,951 

51,806 

50,377 

85,982 
3,964 
18,246 
11,656 
52,116 

68,154 

1,556 

52,013 

14,585 

63,729 
56,540 

170,407 
74,308 
46,107 
4,159 
10,262 
35,571 

41,531 
49,464 
36,611 
23,348 

9,138 


390,848 

69,519 
47,077 
11,893 
35,184 
22,442 

86,167 
42,444 
24,523 
18,413 
6,110 
19,200 

43,556 
1,530 

5,807 
2,528 
33,691 

35,807 

641 

15,404 

19,762 

18,455 
35,112 

68,580 
29,905 
16,427 

1,550 
12,965 

7,733 

9,336 
13,070 
5,721 
5,525 

4,732 


667,524 

42,498 
26,974 
5,711 
21,263 
15,524 

145,277 
35,338 
86,536 
60,993 
25,543 
23,403 

51,081 
3,983 
9,812 
9,629 

27,657 

44,048 
1,751 

35,656 
6,641 

25,485 
32,378 

193,952 
99,981 
60,859 
4,744 
6,724 
21,644 

64,084 
29,089 
28,587 
11,045 

6,412 


(29) 


4,115,699 

208,725 
174,419 

73,588 
100,831 

34,306 

811,215 
235,086 
461,565 
342,937 
118,628 
114,564 

317,003 
29,323 
47,460 
35,842 

204,373 

316,361 
11,236 

257,914 
47,211 

118,925 
155,966 

1,366,695 

728,119 

384,591 

23,999 

145,504 

84,432 

300,123 

300,264 

187,367 

33,055 

13,272 


Business  Returns/1967  •  Proprietorships 


37 


Table    2. 2— FREQUENCIES  AND  AMOUNTS   OF    INCOME    STATEMENT    ITEMS    FOR    SELECTED    INDUSTRIES— Continued 


Selected  industry 


Insui'Hnce 

Le^^al  and  profes- 
sional reee 

CommiBSlons 

Interest 

Bad 

debts 

Dep] 

etion 

Number 

Amount 

(Thouaand 
dollars} 

Number 

Amount 

mo^.^d 

doltnr,} 

Number 

Amount 

(Thauxaid 
dollars) 

Number 

Amount 

(Thousand 
dollars} 

number 

Amount 

(Thousand 
dollars) 

Number 

Ajriourit 

(Thousand 
dollars} 

(30) 

(31) 

(32) 

(33) 

(34) 

(35) 

(36) 

(37) 

(38) 

(39) 

(40) 

(41) 

5,656,905 

2,400,099 

2,719,383 

1,160,833 

326,123 

975,809 

3,366,188 

2,878,431 

423,769 

287,763 

31,881 

172,402 

2,217,133 

612,997 

68,242 

13,502 

4,481 

10,323 

1,614,336 

1,534,625 

5,455 

2,633 

2,908 

1,809 

2,136,513 
816,508 
90,865 

1,124,216 
18,713 
86,211 

571,597 
230,688 

35,725 

281,158 

6,087 

17,939 

13,071 
(1) 
(M 
(M 
7,791 
3,369 

2,353 
(M 

(M 
(M 

1,512 
470 

1,067 

(M 
(M 
(M 
(M 

1,110 

(1) 

(M 
(M 
(M 
(M 

1,571,301 

568,164 

59,343 

874,466 

13,222 

56,106 

1,506,881 
518,875 
69,418 
668,064 
6,517 
42,007 

580 
(M 
(M 
(M 
(M 
(M 

101 

(^) 
(M 
(M 

(M 
(M 

2,396 
1,603 

(M 

1,479 
1,067 
'1) 

(M 

63,948 
5,656 
11,016 

30,317 
1,393 
9,690 

43,857 
2,087 
9,227 

10,026 
206 
917 

2,473 

(') 

(') 

6,429 

(') 

(M 

33,2&4 
2,288 
7,483 

22,098 

899 

4,747 

4,080 
(M 

2,210 

(M 
(M 
(M 

(M 

(M 
(M 

17,987 

13,021 

13,853 

16,071 

1,282 

2,418 

12,178 

31,655 

(M 

f  1) 

24,949 

160,769 

415 , 333 

279,008 

273,584 

63,275 

26,303 

43,716 

209,016 

125,189 

24,597 

22,025 

895 

1,154 

81,769 
13,452 

67,641 
23,120 

59,960 
7,924 

21,346 
5,007 

8,849 
1,057 

24,598 

2,042 

51,465 
9,759 

54,873 
12,701 

3,375 

5,140 
(*) 

(M 
(M 

(M 
(M 

306.566 
47,426 
53,980 
32,205 
28,562 

181,024 
34,120 
23,705 
21,828 
20,840 

194,477 
33,465 
31,627 
18,667 
17,384 

34,272 
7,805 
3,482 
4,910 
4,351 

15,437 
2,762 
2,962 
854 
1,446 

16,081 
1,867 
2,339 
1,290 
1,427 

139,690 
24,175 
15,590 
16,320 
12,571 

53,650 
8,615 
3,223 
5,934 
4,929 

19,917 
6,187 
(M 
4,202 
1,442 

15,407 
5,729 
(M 
3,812 
2,224 

(') 
(M 

(M   ' 

(M 
(M 

(M 

57,346 

15,127 

9,600 

5,866 

46,454 

20,753 
12,730 
7,939 
2,798 
36,311 

44,199 

10,238 

6,568 

3,355 

28,974 

3,678 
1,502 
1,661 
473 
6,410 

3,023 
1,651 

ih 

(M 
2,339 

2,259 

3,661 

(M 

(M 

3,163 

25,448 
7,040 
5,117 
2,603 

30,826 

5,213 
2,224 
2,155 
1,966 
19,191 

2,183 

1,847 

(M 

(M 

2,177 

723 
1,138 
(') 
(1) 
1,148 

(M   " 
(M   " 

(M 
(M 

13,546 

7,023 

11,223 

2,650 

n 

(M 

8,102 

3,965 

(M 

(1) 

(M 

(M 

107,134 

91,578 

77,603 

27,478 

17,084 

40,715 

69,230 

53,910 

13,449 

9,769 

290 

6,284 

6,670 

5,604 

28,799 

7,702 
4,302 
33,073 

4,265 
4,757 
15,461 

1,570 
2,693 
3,363 

(M 
(') 

(M 

(^) 
(M 
(M 

3,936 
2,344 
19,503 

5,968 

1,367 

21,228 

(M 
(M 
(M 

(M 
(M 

(•■)   ' 

'M 

14,572 
13,465 
38,024 

6,729 

11,577 
28,195 

11,378 
10,e30 
30,912 

3.660 
4,650 
11,542 

3.450 
2,357 
8,674 

6,340 
6,465 
18,372 

9,864 

9,327 

24,256 

5,286 
6,005 
14,056 

3,005 
1,620 
6,222 

1,615 
1,639 
4,255 

(M   " 

(M 

(M 

(M 

20^,868 

194,196 

104,774 

22,046 

12,907 

33,517 

121,372 

86,558 

9,072 

10,230 

(M 

(M 

193,664 
34,308 

147,699 
4,244 
3,617 
3,796 

183,839 
19,543 

151,476 
3,857 
5,094 
3,869 

97,205 
14,882 
74,110 
2,060 
2,137 
4,016 

19,196 
2,501 

13,355 

432 

1,428 

1,480 

11,210 
1,064 
8,231 

n 

(') 
(M 

25,539 

820 

22,255 

(M 
{') 

n 

114,423 
13,393 
94,193 
2,392 
2,405 
2,040 

79,275 
4,197 

66,319 
1,797 
3,132 
1,830 

7,953 
5,550 

(h 

(M 
1,195 

7,937 

(') 

3,710 

703 

(M 
(M  ' 

(M 
(M 

13,204 

10,357 

7,569 

2,850 

(M 

(M 

6,949 

7,283 

(M 

(M 

- 

- 

1,223,821 

692,501 

888,223 

250,946 

115,696 

273,071 

678,160 

441,963 

252,158 

157,307 

878 

1,128 

159,807 

108,798 

124,700 

38,364 

31,198 

123,024 

87,496 

70,445 

28,408 

34,065 

(M 

(M 

31, 732 

9,259 

11,081 

107,735 

21,557 
8,631 
9,430 

69,180 

22,333 
6,601 
9,076 

86, 690 

6,533 

2,675 

3,549 

25,607 

1,855 

2,531 

3,900 

22,912 

6,264 

9,916 

15,993 

90,851 

16,456 
5,417 
8,386 

57,237 

8,471 
11,500 

7,253 
43,221 

4,762 
(M 
2,346 
20,479 

3,014 

(M 

2,174 

27,976 

(1) 
(M  ' 

(M 
(M 

1,043,327 

569,445 

745,841 

202,781 

78,918 

142,250 

578,192 

362,429 

217,815 

126,839 

(M 

'M 

51,425 
20,121 
21,016 
10,288 

42,343 
17,292 
13,207 
11,844 

33,204 

13,594 

13,879 

5,731 

10,676 
5,588 
3,070 
2,016 

4,753 
2,683 
(') 
(M 

8,039 
5.872 

(M 

(M 

34,846 
13,065 
13,898 
7,883 

28,487 
9,979 
9,050 
9,458 

15,659 
6,034 
7,063 
2,562 

13,567 
7,973 
3,297 
2,297 

(M 

(M 

(M 
1'-) 

93,223 

25,734 

54,336 

7,674 

17,844 

38,046 

42,561 

17,994 

20,802 

8,318 

- 

- 

184,449 

82,610 

129,343 

27,631 

3,839 

5,205 

85,422 

49,417 

25,641 

9,568 

- 

- 

158,500 
25,949 

72,341 
10,269 

110,528 
18,815 

23,994 
3,637 

2,943 
(i) 

4,764 
(M 

73,154 
12,268 

43,984 
5,433 

23,656 
1,985 

9,235 
333 

- 

- 

211,745 
33,068 

156,070 
22,607 

143, 545 
31,781 
91,768 
19,996 

146,222 
22,782 

106,552 
16,888 

W,584 
10,527 
26,531 
5,526 

17,597 
9,161 
4,908 
3,528 

31,672 

22.863 

3,272 

5,517 

124,852 
23,205 
82,780 
18,867 

68,259 
43,656 
24,749 
19,854 

77,923 
11,004 
60,913 
6,006 

50,361 

20,359 

22,877 

7,135 

(M 
(M 

(M 

46,129 
58,824 
194,218 
24,359 
22,092 

27,154 
39,348 
102,053 
21,469 
12,080 

34,002 
41,659 
163,180 
19,431 
16,343 

11,745 
12,394 
46,765 
11,397 
5,420 

2,188 

9,787 

3,672 

(M 

(') 

2,228 
16,262 
6,473 
(M 

(M 

26,213 
37,213 
111,628 
15,443 
13,415 

17,004 
28,184 
69,259 
10,541 
7,731 

9,635 
14,591 
15,784 
5,316 
3,911 

5,175 

14,995 

3,236 

2,915 

872 

- 

- 

22,930 

1,986 

4,950 

126,997 

6,522 

460 

784 

65,343 

13,304 
1,819 
2,995 

90,003 

1,560 

456 

331 

20,148 

1,928 

(M    " 
15,700 

1,111 
(M  ' 

30,635 

11,392 

(M 

1,930 
72,578 

3,722 
(M 

702 
40,461 

1,702 
-5) 
1,131 
25,321 

822 

(M 
229 
15,700 

(M  " 

(M 

20,687 

14,258 

17,682 

9,801 

5,780 

7,797 

12,472 

9,089 

5,935 

6,403 

- 

- 

241,539 

69,336 

220,600 

65,821 

76,798 

426,766 

117,145 

226,462 

35,119 

35,757 

(M 

(M 

11,971 

4,436 

13,910 

6,884 

3,427 

30,266 

6,771 

19,598 

1,663 

6,781 

(M 

(^) 

9,633 
2,338 

3,180 
1,256 

10,963 
2,947 

7,356 
1,528 

2,985 

(') 

28,480 
(') 

4,818 
1,953 

10,489 
9,109 

(M 
(M 

(M 
(M 

(M 

(M 

82,574 
146,994 

21,696 
43,004 

76,034 
130,656 

20,392 
56,545 

31,875 
41,496 

147,782 
248,718 

37,230 
73,144 

25,302 
181,562 

24,643 
8,793 

17,852 
9,124 

(M 
(M 

i^S 

All  industries 

Agricultui'e,    forestry,    and  fisheries 

Farms 

Field  crop  farms 

Fruit,   tree  nut,    and  vegetable  farms 

Livestocl<  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

For&stry 

Fisheries 

Mining • 

Contract  consti^ction 

Building  construction! 

Other  general  contractors 

Spec lal  trade  contractors 

Plumbing,  heating,  and  air  conditioning. 

Painting,  paperhanging,  and  decorating 

Electrical  work 

Masonry,  stonevrork,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products ,  except  fiimiture 

Printing,  publishing,  and  allied  industries 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  communication,  electric ,  gas ,  and  sanitary 
services 

Transportation 

Local  transportation 

Trucking  and  warehousing 

Water  transportation 

Air  transportation 

Other  transportation .- 

Communication,  electric,  gas,  and  sanitary  services 

(■Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products 

Farm  products — raw  materials 

Machinery,  equipment,  and  supplies 

Other  wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Food  stores 

Grocery  stores,  meat,  fish,  fruit,  and  vegetable 

markets 

Other  food  stores 

Automotive  dealers 

Motor  vehicle  dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment  stores 

Eating  and  drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Cigar  stores  and  stands 

Newsstands 

Other  retail  trade 

Wholesale  and  retail  trade  not  allocable 

Finance ,  insurance ,  and  real  estate 

Finance t 

Secirrity  and  commodity  brokers,  dealers,  exchanges,  and 

services 

Other  finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Footnote  at  end  of  table- 


38 


Business  Returns/1967  •  Proprietorships 


Table    2.2 —FREQUENCIES  AND  AMOUNTS   OF    INCOME   STATEMENT    ITEMS   FOR   SELECTED   INDUSTRIES— Continued 


Selected  industry 


Insurance 

Legal  and 
siona] 

profes- 
fees 

ssions 

Interest 

Sad  debts 

Depletion 

Amount 

Amount 

Amount 

Amount 

Amount 

Amount 

Number 

f  TTiousand 

Number 

(Thousand 

Number 

(Thousimd 

Number 

(Tbousii^d 

N'jmber 

(Thoosirtd 

:;umber 

Cn^ouiand 

dotUrs) 

dollars) 

dollars) 

dollars) 

dollars) 

dollart) 

(30) 

(31) 

(32) 

(33) 

(34) 

(35) 

(36) 

(37) 

(38) 

(39) 

(40) 

(il) 

1,2W,597 

444,278 

1,064,043 

679,046 

70,313 

143,518 

538,780 

374,482 

82,118 

35,593 

1,605 

1,183 

83,759 

43,194 

47,690 

11,780 

2,804 

3,717 

56,91/4 

115,930 

3,690 

1,597 

_ 

_ 

42,637 

29,476 

25,744 

7,660 

1,195 
(i) 

3,004 

31,782 

86,061 

2,800 

1,252 
(i) 

_ 

_ 

8,220 

10,487 

5,108 

2,410 

5,972 

12,005 

_ 

_ 

3i,i07 

18,989 

20,636 

5,250 

(1) 

(M 

25,810 

74,056 

2,591 

(') 

787 

- 

- 

41,132 

13,718 

21,946 

4,120 

1,609 

713 

25,132 

29,869 

(M 

- 

- 

296,856 

76,412 

231,081 

31,811 

12,126 

21,081 

127,809 

55,654 

19,795 

5,958 

_ 

_ 

60,268 

30,580 

40,361 

7,825 

3,099 

6,766 

40,461 

29,135 

5,175 

954 

_ 

_ 

175, 57i 

22,945 

146,819 

13,932 

3,962 

6,893 

59,686 

11,161 

8,503 

861 

_ 

_ 

119,313 

18,335 

94,429 

9,587 

3,096 
(*) 

4,903 
(') 

43,291 

8,439 

5,746 

361 

_ 

_ 

56,261 

4,610 

52,390 

4,345 

16,395 

2,722 

2,757 

500 

- 

_ 

61,014 

22,887 

43,901 

10,054 

5,065 

7,422 

27,662 

15,358 

6,117 

4,143 

- 

- 

111,014 

38,842 

90,208 

38,215 

15,791 

42,535 

49,983 

33,867 

8,624 

7,005 

(M 

(M 

6,726 

2,632 

6,261 

2,523 

2,084 

9,321 
(*) 

3,230 

1,716 

(M 

(') 

_ 

23,416 

9,177 

13,195 

2,359 

9,422 

2,015 

(M 

(M 

(M 

(M 

18,284 

3,425 

22,368 

12,875 

2,545 

13,184 

6,682 

7,920 

1,262 

1,271 

(M 

(M 

62,588 

23,608 

48,384 

20,458 

10,374 

19,349 

30,649 

22,216 

5,644 

4,832 

(M 

(M 

92,349 
2,376 

56,435 
964 

61,462 
(1) 

11,513 

4,052 

(') 

4,874 
(') 

50,045 
588 

30,255 
625 

17,147 

9,841 
(') 

(M 

(M 

75 , 514 

42,082 

52,448 

9,527 

2,643 

2,719 
(*) 

39,078 

19,269 

15,600 

8,200 

- 

- 

14,959 

13,389 

7,831 

1,704 

(M 

10,379 

10,361 

1,297 

1,557 

(M 

(M 

92,264 

25,119 

55,631 

6,668 

5,404 

6,025 

39,716 

10,916 

12,232 

2,614 

_ 

_ 

53,500 

24,291 

57,782 

27,359 

8,675 

26,819 

23,573 

18,399 

2,347 

1,108 

'M 

(M 

277,866 

130, 877 

291,017 

374,852 

6,959 

13,901 

105,011 

70,538 

6,984 

2,709 

(M 

(') 

134,050 

81,592 

130,953 

186,890 

2,050 

4,315 
(') 

38,758 

23,113 

2,019 

1,016 

(M 

(M 

74,661 

24,757 

70,200 

152,228 

33,753 

21,393 

1,528 
(') 

411 

- 

6,413 

3,681 

5,711 

6,488 

n 

(M 

2,919 

2,035 

(M 

- 

- 

10,973 

9,817 

8,715 

8,211 

(1) 

(') 

8,926 

15,900 

(') 

(M 

_ 

_ 

51,769 

11,030 

75,438 

21,035 

3,604 

3,285 

20,655 

8,097 

2,315 

588 

- 

- 

69,227 

16,699 

88,452 

78,577 

2,062 

4,623 

22,659 

12,432 

4,244 

2,077 

(M 

(1) 

58,308 

18,267 

63,145 

70,356 

4,693 

12,165 

27,244 

14,144 

2,394 

1,024 

(M 

(M 

43,0t5 

9,101 

39,045 

15,938 

2,605 

2,182 

23,034 

7,611 

3,045 

933 

_ 

30,889 

5,041 

38,530 

11,977 

5,142 

5,596 

12,792 

4,736 

1,616 

727 

(M 

(M 

12, .■.•■3 

3,164 

3,4cl 

2,648 

1,059 

1,765 

5,971 

3,587 

1,144 

469 

(M 

(M 

Services 

Hotels,  rocraing  houses,   camps,   and  other  lodging  places. 

Hotels,   tourist  courts,    and  motels 

Hotels 

Tourist  courts  and  motels 

Other  lodging  places 

Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Beauty  shops 

Barber  shops 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Automobile  repair  shops 

Other  automobile  services,  except  repair 

Repair  services,  except  autcmobile 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Hospitals,  sanatoria,  and  convalescent  and  rest  homes. 
Other  medical  services 

Legal  services 

Educational,  engineering,  and  architectural  services... 

Accounting,  auditing,  and  bookkeeping  services 

Other  services 

Nature  of  business  not  allocable 


Footnote  at  end  of  table- 


Business  Returns/1967  •  Proprietorships 


39 


Table    2.2— FREQUENCIES   AND  AMOUNTS    OF    INCOME    STATEMENT    ITEMS    FOR    SELECTED    INDUSTRIES —Continued 


Selected  industry 


Other  deductions 


Amount 

(Thousand 
doiiors) 


Gross  profit 


(Thaus. 
dolla 


Amount 

(ThotinanJ 


Net  profit 


Amount 

(Thouatmd 
donors) 


(Thous. 
dolla 


(-42) 


(O) 


("W) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


All  industries 

Agriculture,   forestry,  and  fisheries 

Faims 

Field  crop  farms 

Fruit,   tree  nut,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  faims 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Forestry 

Fisheries 

Mining 

Contract  construction 

Building  construction 

Other  general  contractors 

Special  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Painting,  paperhanging,   and  decorating 

Electrical  work 

Masonry,   stonework,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products ,  except  furniture 

Printing,  publishing,  and  allied  industries ' 

Machinery,  except  electric 

Other  manufacturing 

Transportation,    commujiication,   electric,    gas,    and  sanitary 
services 

Transportation    

Local  transportation 

Trucking  and  warehousing 

Water  transportation 

Air  transportation 

Other  transportation 

Communication,    electric,   gas,   and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products 

Farm  products — raw  materials 

Machinery,  equipment,   and  supplies 

Other  wholesale  trade 

Retail  trade 

Building  materials,  hardware,   and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Fanii  equipment  dealers 

General  merchandise  stores 

Food  stores 

Grocery  stores,  meat,  fish,  fruit,  and  vegetable 

markets 

Other  food  stores 

Automotive  dealers 

Motor  vehicle  dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment  stores 

Eating  and  drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Cigar  stores  and  stands 

Uewsstands 

Other  retail  trade 

Wholesale  and  retail  trade  not  allocable 

Finance ,  insurance ,  and  real  estate 

Finance 

Security  and  commodity  brokers,  dealers,  exchanges,  and 

services 

Other  finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Footnote  at  end  of  table. 


7,l'il,910 

1,584,897 

1,433,426 
529,069 
57,826 
754,270 
27,838 
C-4,423 

111,423 
10,565 
29,483 


617,087 

103,687 
16,327 

472,851 
57,194 
93,500 
43,563 
43,123 

127,524 

21,495 

11,856 

8,597 

65,999 

24,222 


7,499 
6,656 
43,366 
23,354 
18,391 
61,524 


266,149 

250,033 
49,893 

182,525 
5,463 
4,549 
7,603 

16,116 

1,781,736 

250,261 

40,282 

-   14,400 

18,228 

177,351 

1,496,551 

59,851 
24,133 
23,884 
11,834 

226,149 

242,718 

210,295 
32,423 

262,434 
40,615 

192,825 
28,994 
54,602 
76,805 

275,188 
26,235 
25,700 

38,365 

3,693 

12,261 

192,550 

34,924 

487,259 
27,351 

21,916 
5,435 

170,576 
289,332 


16,723,009 

537,831 

165,392 
24,785 
11,744 
62,566 
37,434 
28,863 

297,174 
16,017 
59,248 

629,333 

1,426,376 

369,447 
141,456 

870,269 
144,648 
102,411 
91,803 
87,566 

143,645 
45,521 
54,007 
25,671 

174,997 

45,204 


53,866 
29,788 
166,373 

82,784 

58,955 

206,360 


1,125,162 

1,054,674 
71,925 
910,853 
12,564 
21,443 
37,889 

70,488 

5,623,700 

1,124,428 

153,879 

115,763 

87,389 

767,397 

4,363,921 

245,833 
89,943 
72,118 
83,772 

298,059 

685,494 

604,910 
80,584 

1,010,030 
232,559 
647,250 
130,221 
217,724 
323,766 
309,857 
125,890 
64,551 

42,429 

3,734 

21,393 

515,161 

135,351 

1,320,190 
95,832 

75,061 
20,771 

514,936 
709,422 


2,714,149 

2,558,417 
1,028,295 

115,060 

1,287,218 

23,196 

104,648 

113,308 
10,515 
31,909 


104,220 
15,892 

519, 808 
59,645 

106,434 
44,442 
45,153 

153,497 

22,499 

11,856 

3,597 

67,685 

27,398 
159,119 

7,296 

6,604 

44,545 

22,754 
17,954 
59,966 


276,025 

258,022 
53,248 

186,153 
5,768 
4,953 
7,900 

18,003 

1,775,473 

252,940 

40,365 

14,074 

18,494 

180,007 

1,487,540 

59,500 
24,438 
23,782 
11,280 

228,009 

239,507 

206,258 
33,249 

258,943 
38,703 

191,925 
28,315 
54,148 
74,597 

275,309 
26,375 
25,570 

38, 594 

3,693 

12,926 

190,469 

34,893 

532,228 

27,848 

22,331 
5,517 

176,991 
327,389 


91,050,468 

15,470,389 

14,074,861 

5,848,320 

693,002 

7,087,042 

86,741 

359,756 

1,100,309 

56,057 

239,162 


7,433,882 

1,696,175 
663,185 

4,840,770 
802,355 
664,149 
525,958 
513,407 

777,573 
256,522 
214,497 
101,782 
984,527 
233,752 

2,751,552 

241,772 
163,102 
789,019 

347,632 
370,736 
839,241 


4,280,545 

3,972,668 

355,793 

3,325,239 

75,788 

70,035 

135,813 

307,377 

26,061,605 

4,393,642 

707,080 

314,835 

369,648 

3,002,079 

21,151,006 

1,084,075 

424,212 

378,433 

281,425 

1,229,358 

3,255,460 

2,778,912 
475,548 

4,839,553 

391,785 

3,390,937 

556,735 

1,093,570 

1,365,000 

4,391,591 

943,108 

432,288 

179,469 

28,562 

60,565 

2,243,402 

515,957 

5,439,872 
378,840 

287,557 
91,283 

2,204,093 
2,856,939 


481,452 

471,648 
84,990 
28,860 

243,468 
28,092 
86,238 

6,106 
1,282 
2,416 

2,397 


4,763 

6,940 
(A 

1,260 

1,542 
(M 
(M 
(M 

(M 

(') 

10,386 

(M 

988 
1,390 
1,646 
5,911 

1,783 
1,539 

292 

(M 

65,148 

7,205 

(M 

5,094 

56,359 

1,595 

(M 
(M 

11,229 
10,352 

10,046 

10,736 
3,844 
5,245 
1,647 
1,253 
3,745 
4,277 

(M 
2,799 

9,245 
1,534 

15,424 
1,720 

1,242 
(M 

1,400 
13,304 


617,185 

490, 154 

485,556 
63,464 
37,345 

283,003 
38,097 
63,  M7 

2,258 

71 

2,269 

4,881 

21,292 
14,264 

(M 

5,226 

(M 
728 

3,025 

(M 
(M 

(M 

(M 

7,780 

1,581 

1,066 
1,136 
3,476 


7,563 

(M 
(M 

(M 

3,553 
58, 870 

2,963 
(1) 
(M 
(M 

5,955 
15,391 

15,460 

10,845 
5,705 
3,644 
1,496 
3,535 
3,601 
2,645 

2,620 
(M 

7,710 
2,229 

9,944 
1,311 


(M 


274 
,359 


.,892,809 

795,949 

83,080 

932,575 

11,303 

69,302 

89,417 

8,122 

25,207 

27,480 

611,280 

91,775 
14,018 

482,145 
52,374 

103,652 
41,349 
41,593 

145,422 

21,774 

10, 593 

7,498 

57,735 

23,342 


6,693 

5,371 

37,359 

17,972 
15,322 
45,053 


224,390 

209,177 
47,393 

143,981 
3,559 
2,690 
6,54^ 

15,213 


1,462,701 

216,008 

37,799 

11,055 

15,110 

152,044 

1,219,032 

48,254 

20,262 

19,271 

3,721 

177,576 

207,112 

179,343 
27,769 

221,748 
23,484 

171,692 
21,572 
45,334 
61,349 

219,392 
24,999 
21,482 

27,456 

3,294 

10,598 

149,388 

27,661 

451,660 
21,198 

16,837 
4,361 

153,964 
271,493 


5,088,476 

5,581,245 
2,438,180 

291,592 

2,674,394 

25,155 

151,924 

407,874 
20,584 
78,773 

139,010 

2,922,653 

630,372 
122,755 

2,077,075 
329,674 
348,796 
230,450 
202,644 

440,672 
113,425 
61,754 
34,955 
314,705 

92,451 


352,998 

62,351 

54,046 

146,331 

124,386 
166,297 
299,587 


932,538 

853,379 
121,403 
655,294 
21,135 
15,666 
39,875 

79,159 

7,815,567 

1,633,183 

252,984 

81,159 

154,289 

1,144,751 


326,600 
130,093 
125,030 
71,472 

442,800 

926,887 

782,793 
144,094 

1,264,210 
201,913 
909,992 
152,305 
341,779 
412,673 

1,021,065 
309,336 
157,830 

68,100 

12,086 

24,865 

707,962 

166,291 

2,454,605 
178,032 

133,722 
39,310 

1,087,632 
1,188,941 


2,197,500 

1,180,045 

1,137,255 
317,336 

60,840 
598,011 

39,985 
121,083 

29,997 
3,675 
9,118 


17,208 
2,722 

44,506 
7,959 
3,370 
4,353 
4,121 

9,618 
1,117 

(^i 

(M 

11,422 

4,646 

41,735 
939 

8,174 

6,172 
4,278 
20,824 


53,418 

50,534 
5,921 

38,038 
2,604 
2,324 
1,547 

2,884 

377,919 

44,137| 

3,310 
3,691 
4,079 
33,057 

324,965 

12,840 
4,743 
4,977 
3,120 

61,662 

42,747 

36,951 
5,736 

47,932 

14,053 

25,473 

8,391 

9,517 

16,993 

59,694 

2,103 

4,290 

13,937 

2,328 
50,325 

8,816 

95,991 
8,368 

6,735 
1,633 

19,427 
59,196 


4,486,605 

2,318,261 

2,223,536 
484,851 
152,104 

1,283,739 
98,132 
194,710 

74,102 
3,735 
16,888 


196,008 

171,760 

75,291 
11,611 

73,180 
15,477 
2,142 
5,113 
8,195 

9,621 
2,246 

(M 
(M 

25,858 
11,678 

104,879 
6,533 

29,737 

8,968 
12,017 
44,455 


120,343 

109,528 
3,895 

84,193 
7,543 

10,900 
2,997 

10, 815 

754,085 

121,050 

9,980 
19,445 
15,411 
76,214 

603,855 

30,156 
9,323 

11,156 
9,677 

57,975- 

87,643 

77,585 
10,058 

113,297 
40,358 
49,714 
23,225 
21,456 
40,637 

121,757 
11, 173 
10,758 

16,473 

3,571 

86,907 

29,181 

212,362 
33,003 

24,226 

3,777 

23,799 
155,550 


40 


Business  Returns/1967  •  Proprietorships 

Table    2 . 2 —FREQUENCIES  AND  ANOUNTS   OF    INCOME   STATEMENT    ITEMS   FOR   SELECTED    INDUSTRIES— Continued 


Selected  industry 


Other  deductions 


(Thousend 
dollars) 


Gross  profit 


f7>,„„. 
dollo 


(Thauaand 
dollora) 


Met  profit 


Amount 

(Thout^d 


(Jhouai^d 
dollart) 


(i2) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


Services 

Hotels,  rooming  houses,  camps,  and  other  lodging  places. 
Hotels,  tourist  courts,  and  motels 

Hotels 

Tourist  courts  and  motels 

Other  lodging  places 

Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Beauty  shops 

Barber  shops 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Automobile  repair  shops 

Other  automobile  services,  except  repair 

Repair  services,  except  automobile 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians , 

Hospitals,  sanatoria,  and  convalescent  and  rest  homes, 
Other  medical  services 

Legal  services 

Educational,  engineering,  and  architectural  services..., 

Accounting,  auditing,  and  bookkeeping  services 

Other  services 

Nature  of  business  not  allocable 


2,170,970 

104,805 
49,633 
11,255 
38,378 
55,172 

519,553 
78,210 
325,099 
205,125 
119,974 
116,249 

249,892 
16,850 
41,020 
52,720 

139,302 

137,736 

3,876 

113,230 

20,630 

165,322 
137,593 

387,605 
150,261 

81,960 
7,008 

13,203 
135,173 

127,190 
138,422 
110,156 
92,691 

29,893 


5,412,638 

385,582 
263,929 
67,992 
195,937 
121,653 

869,766 
315,025 
323,364 
250,400 
72,964 
231,377 

557,136 
71,499 
55,164 
122,616 
307,857 

310,982 

4,306 

241,468 

65,208 

2U,881 
453,354 

1,564,638 

837,535 

406,601 

37,421 

97,598 

185,483 

492,257 
264,283 
155,138 
144,621 

49,653 


105,354 
49,983 
11,244 
38,739 
55,371 

544,613 
78,943 
335,925 
209,700 
126,225 
129,745 

279,221 
16,619 
50,253 
59,068 

153,281 

142,939 

4,475 

117,173 

21,291 

172,880 
138,097 

402,174 
152,211 

81,895 
7,035 

13,246 
147,767 

130,283 
149,935 
120,887 
94,538 

36,857 


28,335,491 

1,388,755 
996,283 
257,640 
738,643 
392,472 

4,289,027 
1,212,007 
2,090,110 
1,322,772 
767,338 
986,910 

2,313,884 
234,181 
292,300 
501,241 

1,286,162 

1,561,949 

56,291 

1,216,644 

289,014 

977,974 
1,115,329 

11,283,392 
6,595,937 
2,913,022 
231,114 
431,717 
1,111,602 

2,560,838 

1,348,317 

938,100 

557,926 

162,603 


46,769 
1,344 
(M 

(1) 

(M 
(M 

4,390 
(M 

1,668 

1,601 
(M 

2,154 

8,337 

(^5 

(M 
2,589 
4,757 

1,879 

1,469 
(M 
5,020 
7,865 

2,267 
(^5 
(M 
(M 
(M 
976 

1,611 
3,371 

(M 

10,383 

3,218 


13,461 

171 
(M 

(M 
(M 
(M 


(M 


71 
71 
(M 
571 

1,866 
(^ 
(1) 
829 
930 


(M 
2,932 
3,006 

652 

(M 

(M 
(M 
(M 

279 

120 
2,256 
(M 
1,415 

606 


67,687 
32,075 
6,858 
25,217 
35,612 

491,067 
63,682 
313,207 
189,574 
123,633 
114,178 

241,997 
14,644 
46,229 
50,598 

130,526 

121,272 

4,031 

102,745 

14,496 

146,387 
96,454 

383,615 
145,126 

80,491 
6,983 

10,827 
140,188 

117,550 
132,557 
108,062 
71,602 

29,501 


13,613,891 

226,574 
145,419 

26,414 
119,005 

81,155 

1,602,203 
292,605 

902,067 
459,986 
442,081 
407,531 

989,475 
90,218 
142,660 
280,868 
475,729 

521,062 
15,311 

447,206 
58,545 

456,229 
309,802 

6,724,396 
4,183,515 
1,629,823 

136,682 
76,101 

698,275 

1,454,380 
544,347 
463,860 
319,563 

76,326 


349,440 

39,010 
18,185 
4,397 
13,788 
20,825 

57,935 
15,829 
24,365 
21,727 
2,656 
17,721 

45,560 
2,564 
4,424 
11,059 
27,513 

23,547 
(A 

15,897 
7,206 

31,513 
49, 508 

20,828 
8,078 
1,691 

(M 
2,429 
8,576 

14,344 
20,749 
13,127 
33,319 

10,574 


593,918 

97,363 
62,548 
26,636 
35,912 
34,815 

59,526 
28,925 
14,683 
13,263 
1,420 
15,916 

67,863 

2,831 

2,922 

18,708 

43,402 

34,349 

(>) 

19,711 

13,616 

26,222 
169,668 

37,168 
15,124 
2,212 

8,137 
11,342 

23,384 

24,4/45 

7,374 

46,556 

16,986 


^Estimate  is  not  shovm  separately  because  of  high  sampling  variability.     However,   the  data  are  included  in  the  appropriate  totals. 
N{3TE:      Estimates  are  rounded  and  may  not  add  to  totals. 

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


Business  Returns/1967  •   Proprietorships 


41 


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t^  ..r  r^  c^  OJ 

rH  tn   ON 

C-  in  01   rH  rH 

rH  cn  (Js 

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CNJ  rH 

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s 

to  -J  <-y  tn  o> 
O  l>0  to  u^ 

CO  O^  \D  CT^   C^ 

l>  to  rH   O'  to 

vr  CM  (^  >J  rH 

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tn  CM   St   m  rH 

CO  H  tn  CM  g 
tx)  NO  tn  0  no 

3 

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in  >  CO  in  -1 
rH  >  to  m  H 

i>  m  5  ■-'  c- 
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to 

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tn 

to  sD  tn  -J  cn 
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42 


Business  Returns/ 1967  •   Proprietorships 


^i 


'3 


O^  TO  O 
C?i  CM  fn 

-  o  fy 


m    >t-*a^O'£)    o-^ 


'a  d; 


3  >I     ri  >f  o^  -t  CO 

T  tS      CO  f*S  Q   CM  CJ 
-I  (^      (M  CTi  O  r~-  "-t 


Sg 


g-8- 


f  O)  to  C^      {^  -.t  r 


r^     O  'O  -^  ■- 


inOJiHtoto     oi-I^OCNjr^ 


i-i     rvi  vD  \0  c 


S  ^O      C^  u^  CM  J- 


)  n^  m  o  in 

^  g3  (ji  >J  r-t 


o     c-  CT*  ko  in  o 

(N     m  TO  --t  <-!  p 
Nt      -J-  TO  O  ^  C^ 


0\  C-  -H  C 


2    'JO^ryrj 


\D      \0  >0  C^  r~-  CTi 


iH  o    <M  -J-  m  m  'J 


r-    --f  ON  o  t^  tf 


CO    o-ootof^    vo>o->i-TOr 
to     cnHctoc-     -d-cMt^voix 


-(^rH      C^t^^OTOO 
J.-i>J-      vOf^f^f^CT^ 


"^  °^  3 


H  OJ  to  lO   vD   CM  -.f 

rH  CM  >r  CM  TO   ■-<  m 

TO  iTi  0\  -O   t-  -vt  CM 

no  m  cj»  m  CM  f-H 


I   2  , 

3    —    C 


vD     CO  \D  c^  r 


\  TO  OJ  TO  O 


s  as 


St^  CM  CM  lA  >t  C~-  CM 

u-i  H  TO   "^  vO  TO  C- 

j'cm'to"'  o't^NTr 

^  -^J  >  in   ^D  O*  r 

J  vO  CM  O"   C^  TO  VJ 


vOnoCMTO      TO'i'invOCM 
f^nO-JO*      C^IATOTOTO 


^r-«TO■D  CMnrHTOO' 

3  0^  -J-  >0  TO   C^   t>  O 

-.f   ON  TO   CM  O  >J-  C^ 

^o■^^D  TOramfflC- 


-  CM  nJ-  (^  l/ 

-  o\  -^-  o  c 
J  ON  -J  lA  y 


t-  ri^oc^-^m  lntoooc^ 

ON  ^t^^DvocM  maiON<n-4- 

nT  C-CMTOCM^J-  CMint^'^fvO 

-J-  nf-iin>n>  r-Jminf^-J 

O  CM-vJ-n\D  inOiHOTO 

in  -H  -vj  t^   CM    rH 


N  [>  Q  nO  H 
J  r-(  n  C>  TO 
H   r-   C-  ON  TO 


ON      r-t  CM  ^0  CT"  -> 


<M  TOCM->l-fHrH  >J->tONC~-CM 
O  O^nmO'-l  CMOOOinf^ 
O      -J-ifNTOONON      C~>£l(Mr-4m 


O      C  C^  ;^  Q  C 


sasaa 


m     TOO-cMintn     toct>qonq 
'O     --t-j-c-ror-t    ^[^-j-tnoN 


(-tmor^TO     CMor- 

\OCnC-r-lrH       nCNJ-vf 

o\  n  ON  ->i-  CM     mm 


Q   aJ 

0)   13    >j 


D-      r>C-->J-0^>H      C^OtMtMf 
O      ONfMOJvDOJ      C-0>OC^U 


\o    mvotM-i--j    n:^ 

t^      -HC^QCMiH      Of^ 

c^     o^n^5o■^^     0>nD 


mCvJm\DfM  rH".tii)(Mf^ 
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TOC7\'DnJt>      CMCMc'lOv--l' 


SSf 


a»      --JTO'H-4--J-      CMCMO^U 
Oj     Jl-    -  ^      ^  ^   M 


4n^OTno^  vJO'nDvOTO 
^OtMlntM  fMOjnCTi-J- 
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vO  O  "H  m  C 


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o     t-i^t^o^m     'HiSi>~*->j' 

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nj     TO  iH  ON  to  o 
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m   (7-   C- 
>£)      IN  ON   CM 


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533; 


ON      [>'a■r^TONO      C-HsOtMCM      O 


f£  -8  ■ 


NO  tHHTOtnvD  ^DC^ma^TO 

Q  rHQin-J-c-  fnininom 

<n  TOCnTOOn  ND--i-cornin 

en  -j'Or-icMm  momQ-^f 

ON  CMCMCMtnin  mror^-^m 


fS  -8 


-J-  C-  O  ■St  NT 
rH  P"l  TO  in  CM 


j3„. 


•£)r^Q^nc^  cmocm-j-c 

min^r-lin  >fONTO-J-M 

TOONO\<HTO  -J-TOC^fHC 

-j-cMoom  (n-^(ncT»r 

rHinCMONTO  O^O^rHir 

rH-JTOTONg  rnt-inOr 


rH   lA       -vj    CM    rH    rH   r 


-  a>  -^f  NO 
^  5-  in  ON 

D  CJN  vO  CM 


;ts' 


m  Q  c  m  TO 

m  m5  o  en  en 

f-encotoin     invooNC— c- 
cM^fmmr^    oenrHin^o 


in  t>  Q  (5  u 
en  r^  ?S  S  c 
m  CO  f-  m 


sj   m  CM  CM  CM  r 


1  CM  rH  C^   ON  si"  rH 


-±  C^OQOnO  CMvOQCMCn 

TO  OcnenTO'O  ONNfCQQTO 

\D  tntnONC-TO  O'JCM^rH 

Q  ino-r-c--^-  c^rHr^mr^ 

en  CMMSCMinm  cmnt--' 

in  CM   CM   CM   CM   in  r-i 


o    cMt^TOONt^    eno-^ONTO    en 

TO      >J-i>TOTOCM      TOinr^rH  CM 

CM-}en(MOM3r-tTO  en 


\CMCM(T>      -^O'O'TOen 

N-^ONTO         \D»nrHOON 

j-^mo     oontocm 


o  ^-w-S 


isa-s 


!§  §§ 


§§  I 


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rA  at  0)  <u     - 

■W-tJ  T3  T> 


_      -     _  O  rv  m    • 

O   CM      in  rH  -t^-td-   OJ 
H  ■«■    ■»'-*9-  Ih 


^    F<    OJ    <U    I 


§  ss 


§ss 


,§s  § 


5  CM  m 

H  -«■■«■  ( 

»  I 

Fh    (h  I 


S   CM   m   rH  * 

5  ■»■«*«■ 


Ih        01 


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-   -   -o    mo 
w  w  w  w  w  ^-««-- 


^^■w 


^»^0     "noSoo     o 


^^Si-S 


44--t9>^49--<» 


i-HiHCMinrH      CvmrHrM"^        41 


Business  Returns/1967  •    Proprietorships 


43 


t--  ov  q  o\  o 


,..„.,.    \d  [>  R  o  d 


I    CM  <Jy 


HCMc^r-     as  r>  (^  r-i 


o     — >  ry  rH  vj  vD 


.H      fO  O   O   t~i  I>      O^C 


1  f^   1-1  p  CO 

u  r-l  ry  Si  iH 


CO  ro  O  CO     o  CO  r 

CO  iH  Co  CJ      CM  1-1  y 
CM  CD  OJ      O  CO   M 


iOlAOJt--      OOOCMO 

.-1        [-  vo     r'i  in  r-i  0 


<M  Ov  f^  (^J  O 


J  C~  CO  -4-  O 

t  rH  a>  o>  p 
%  :^  OD  t-i  F- 


"asa 


:>  r-i  o  cj'  (J' 
^  -J-  f\j  lA  6 

-   (A  lA  CO  vD 


(M  u"\  in  (^  >Ii 

(^    r^   rH  CO   0> 
lA  CO  lA  a-  C^ 


Aicnco-^     o^ot^r 


O   C>   O  \0      C^  ^0  H 


H  r-    o*  CO  o  "-t  o> 


g  -8- 


DCOiAOm      iDAJvfiAO 
^O^OC^Jt^      COiAiA^tM 

(MlAUSCy      VOIAIAIAOJ 


CM  lA   O  CO 

t>  -J-  CO  a> 
rH  CO  a>  >i- 


f  o  t^ 


3t^   rH   --J    t^ 
1^  ^   AJ  O 
iH  O  lA   CM  ^ 


H   C\t  -4-      vO  C  C-  -J   r 


r-H>-'^  -^      -       -      -       -   - 
lACI>iACOlA      CO-J-iAC 


11     i- 


[>      COtnooH      kAOO\t^O 
t^      lAvOSsJ-O      nOrH>l-tH 


H  CM      CM  tn  <H  <H   rH 


CMOHrn  OlA^AO^ 
rHiHiACO  Qr-lno 
Nf-HOCM      O^COtMn 


-&  COiAC^C~C-  (Jv^CDCi 
-J  lAAJO-J-O  [^lAIMCi 
0>      CO\O^O^CM      -^C^lAr 


CO    ^  r-  C 

CO      ^  O   r 


1  ^    r-t       O   C-  O    r- 

H  Aj  o>    o  o  »A  y 
^  rH  1-4  r 


H  CJ\  AJ      to  ->!■  H 


\o     ncon-j-rH     ruojcoc 

StnCOCOf^CO      tOiAiA^ 
CTiOi^Of^CTv      lA-J-r-l 


O  (M  AJ  lO  f> 

[^  in  vo  lO  lA 
>t  CM  -J-  tn  1^ 


\  O  CO  r-l 


H  >f  0\   O  CO  C 


CM   lA  O  (^ 


1    r-\       O  O^  CM  r 


o\  c-1  i>  n  c-  -* 
->i-  m  lA  c^  Aj  c^ 

CO   CO  vD  C^  O^  f^ 


^D       CM  CM  lA  O 


\  -J-  A]   CM  m  CM 


cn  \D  CJ^  Q  0> 

^o  \o  a^  O  ^ 

Nj-  O  NT  NT  --J- 


O  n  yD  CO  o\ 


^  -J-  OJ  CM  '-^ 


C^  O  [>  -4- 
lA  O  y3  lA 
C-  r-l  n  \D 

(^  iH  i-H  r^  CO 
CO  (M  O  AI  C^ 

<H  o  rH  r^  n 

rn  rv  o  c^ 

r\i  CO  ^  O  \0 

•O  (T>  lA  CM 

O0\OC\J-sl-      cncocvico 


miHCOCOH  lAiACMCOvD 

c^cncvjor^  o\c^cvjiANr 

mcr-oo  o>t>HcoiA 

rH   CNJ  CO  C^   C^   lA 


r-lMO      CMCMCJ'C^i-l      •— ^ 


J : 


JiA^OO'  vOiAf^fHCO  CM 
Hr^rHrH  0\>TiDOiH  \D 
1[>r-n      >ICMCMOSO      O 


i-H  \0  CO  f-  C^ 
lA  rl  C~-  \D  C-- 

vo  ^  cn  CO  lA 


■J-  c-  in  -»j- 
-^  lA  c^  c^ 

C^  AJ     rH 


•\  •&  r^  a^  \D  >HmcnrHiA 

JcAc^-^J-d■  iHcoi-ivoco 

JiAvDOCO  rHrjcor^rH 

1    rH  >t    OJ   C^  O  -J    CM 


vD     ov  lA  r^  --J  m 

[>      C^  O   rH  O   lA 

vO     lA  l>  CO  -sr  «o 


^  n  rH  113 

^   Ov  MD   CM 
3  -J-  (T-   lA 


J  ■ 


<i£ic^-j-iD     coHcnr^c 


OJ  C-  C^  t>  u 


H  C5      o 
H   en      to 


J  -*      [>  0\  £>  --t  f' 


a  ss 


CM  C-  lA  CM  to 
H  lA  lA  CM  m 
CT>  CM   1-1  cj\  CO 


t-  MD-^OvDiH  0->d->000 

CM  rHC^lACor^  OtnONOJlA 

t>  OO'-i'AO  rHtMCrvCOO 

r-l  rHlAOCT'CM  lAlDrHvDCM 


(T"      OC^NflAO      \OC~-lACT> 
'      COa»CMr-tD      CMCT^C^Q 


to  CM  r 
i-T^  ^   lO  O      CM  tn  vD  CM 


r^OiHOOV      OCOC . 


4  (J\      O  £>  "A  r 


CM      ^  O  '■£3  O   r-t 


rH      0\  O  CO  >J  > 


C^  CM  --J   C^   vO 


II 


-HvOCOC-O  [l^rHrHO-^ 

vOOCM^CM  iAf^iAI>CM 

-HC^COCM^l-  OC-CM\D<H 

\OOCnCMIA  ChlArH 
CM   cv)  rH  CM   H 

;    ;    ;    ;    ;  ;    •  o  o    ; 

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■oooo  o    --oo    - 

•  O  O  O     ^  -O  o  o     ■ 

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*^^-n-g    T  §§33-^ 

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It _J  ooooo 

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3  o  ci  --J  p  o  o    ~   -    - 

■3  O   "A    "O      -  -     -o  O    O 

-     -     -<->  'A  O  O   O    O 


00      OCOCOC^CM  r-IOC3^0      I 

Oi      CO\OOOt^  0>fCMr-l             1 

t>      03  >!■   CM  rH  CM  -.J- 

r-\       CM   CM    r-l   CM    rH 
'OO- 

■  ■ So  O    ■ 

O  O  Oo  O       ■ 

■  •      •   O  O  O  O      -     -     - 

■OOOO  o     -o  o     ■ 

■  O  O  O      -  -'Q  O  O      ■ 

■  u->0     ^A  OOr-jiA     • 

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■  O   CM  lA   rH  ■»■  ■«-«■                 U 

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3  O  'A  O      -.  "     "O  O   O 

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rHrHCMU-lrH  CMlA^fvJlA 


CO     f^mooc^     c^r-cocMCM 

CM      COrHt>-C~-CM      .HiAlACM 
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o  o  o  o  c 
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rHrHAJlArH       CMlA^fylA         OJ 


44 


Business  Returns/1967  •   Proprietorships 


s  > 

°  9  S     ■   " 

oj  ^  >j  J  3 


rHi-HCg      mOr-IMi-l 

o  >f    vfl  m  in  oj  m 


r-  n  n  to  r-t 
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t^      -i  ^  v\  'O  ■•Q      Qt  M  ■• 


as  n 

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m     tocyri-j^-j^    o^  o  c!i  m  n 
\0     oOf^OC-    rHF-inr^M 


n     c^  t~-  o*  vj 


p-     n)  c-  o  -^  a 


tn  oj  fv  i-t  03  t^  \o 
oj  tx)  Q  m  eg  (o  (^ 
O  S     ^  lA  CO  r-l  to 


'3S  saaas 


O  rHOJ-sJtnni-Hi-l 


ai 


lA  [^    lA  c^  c^  ^J^  f^ 


OStOtD*^  lOr-Or-HCM 

C-^C--(M  \DOO'n(M 

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lA  rH  .H  r-1  >t  -* 

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Business  Returns/ 1967  •   Proprietorships 


45 


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19,190 
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46 


Business  Returns/1967  •   Proprietorships 


I  CO  rH  n     o  tn  s 

r-  o  TO    ^D  -^i  > 
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r^  O)  IX)   i-l    < 

(*^  (^  oj  >! 


5i  ' 


e-8- 


vC     o\(j>t^ojaD     Orjojo 


-0   \0  CM  C 
•\  TO  C^  OJ      CO  CO  r 

"'ry  ^  lA  o'     r-  o  rJ"i- 


•£>     N  kTv  cj   vO  0 
>f     CI  (n  -^T   CT' 


5  i  < 


t^  rS  I>  C^  dl      TO(n>OlA-d- 


tn^O      O^  -nT  \0  H   nT 

r-i     r-»  -i  eg  Nt 


-J  \D  ^  C^  OJ 

v5  ci  ^  f^  H 

[>  en  a>  n  \D 

cy  r\j  vO  C3\     -d-  n 


i>  vD  in  rH  -^r 
to  cj  yD  [^  O 


CO     o-j-'A[>a>     o^r^ojoj 

vO      OOiAr^m      fnTO-J--J£> 


-rHO      OU-iCO-sT-^ 

rryy?     iACOC^-4-O 

tH   r^       -J-    r-1   ITl    CT- 


n  CT'  m  to  \0 

alA  O   <J>   CJ> 
CO  rvj  O^  TO 


rH      O   t>   O   ^   C 

O     ^  »0  vO  >I 


pa  f-      *- 


D-COOOO      OOJ'A(^c\J 


OO'COO      mc-mOiTi 


3  - 


TOO  O  OJ  CM 

o  o  a-  o  CI 

(^  u-1  o  c-  >r 


r-i    --T  oj  (n  o  c- 

C-  C^  (M  C~  -sT  NT 
Ol  CO  CT'  (J>  O  »A 


CM   i-fvDtnCNf-J-   O-H-J-C 

CM     <M[>^£)n(M     a^  c^  ~i  r 
si     £>cj>c-ocr     "■■■ " 


CD  D-  CM  OJ 


CM  CM  C-  CO  C 
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r-  c-  o  o 
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SC\  o  -^  o  o 

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CM      iH  rH  00  CM  CO 

O       D- CM  tT'  -^r   r-l 


&     <li~ 


3  O  vT  O  -J-  CO  -H 

3   \D  O  -J'  Cn  TO  CO 

\   vO  iTi  a>  ^  I--!  CO 

1  O  CT>  O   ^D  (H  -J 


CM  TO  l>  -^  ir\ 
O^  r-l  [>  r^  O 


■\  ^  r-f  >I  C 
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1  O'  TO  O^ 


-J     r-l  lA  r-f   \D 


■\  [^  o  CO  r^     o  £> 

^   iH  <M   0^  CJi      -^f   >D 
\  in  TO  >J  TO      iH   1-1 


TO   C-  O 


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\D  O  [>  £>  C\ 
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li- 


TO  \o  a>  [>  yD 
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rH   rH   r-l   H   O 


JSK?J 


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C^      m  TO  CM   c 
CO      CM  CM  O^  C 


cn     >I  TO  vD  u 


(£  -8 


O  TO  \D  ^D  £> 
c:>  CM   r-t  [>  \0 

vo  CT>  m  m  o 


-  Cl  CM 


H  TO  C-  TO      \D  0 


m  m  tn  O  C^ 
(M  CT>  £>  O^  -Nt 
CM  O  CJ^  in  in 


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ai-i  -J;  lO  en  r 
W  (D  t>  TO  ' 


TO  c^  m  o  -H 
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(M   C~  CM  CM         -— 


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5  %-«-■ 


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S    :    ;  •  :  i  :  ;  :  :  :  :  : 

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I  :  :  M  M  ;i^J  i  :■  ^ 

■     ■     •  Q  Q  Q  O     -^    •  01  O 

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■  O  -t^-W--**  ti    t4     Q  M  ♦* 

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r-i     H<ua>a)T3  tJ^agCf-  O  m 

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HrHCM'ArH      CMmrHCMin        01 


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9-54--«--»     5*-«-^^-«9-     tc 


Business  Returns/ 1967  •   Proprietorships 


47 


Ms  |s 


e  -8 


H  r-^     r^  y5  to  fc  r- 


•4  \0  r 
»5  rH  C 


3     d 


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O  OJ  >f  C\l      to  rH   ya   -/<A 


!)  in  oj  •£> 


a  ;~ 


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>a3C-tDO     c^->jrvJCM--i 


(J.  r-IOtOOC-  lOO^OU 

(jN  noioor^  rH-^vOC-.^ 

oT  cjomtno  corg'-'-j-n 

IT,  l-l>-|lA-.f  tntO-strHIA 

CO  fH  i-l  iH  iH   rH 


c^  n  o  o  vt 

"A  C  IC  O^  r-l 
iTl  rH  O  Oi  O 


-aa 


\  m  o  o  tA 

H  H  t-  -i  vO 

Aj  r-  o  -* 


^  vo  a>  lA  H  f 


H  CO  AJ  CVJ  »A  iH  C 

-  iH  CM  O  iH  "A  C 

^  en  -.f  c~-  (M  to  ^ 

Tc-"  CD'\0  to   rir 

r-l  rH  CM  rH   r-l  r 


O      iHlAC:---*C-      -JQC^^C^lA 


to  t>  O  t>  r-l 
-J-  ^  CJ>  to  t- 
H  OJ  CM  CJ   rH 


O^  ~-.         -^ 


o\  iD  cy  c^  c- 

■H  lA  CM   >0  QJ 
O-  C-  rH   tn  (5 

C^-C  to  O^tO 


->AAJ-<C-  C-CT-AIr 

>COHi-lC-  CMiHtO-. 

OCMC^xO  0\>00'- 

iH  CM  \0  O^  C^-J  -^  r 


3gS3 

D  S  rH  ^ 


C-   O      C--  r-J  Al   r 


>0  CM  to  O  "O 
At  O  CM  [^  O 
lA  to  cn  ^   C- 


AJOOOvO      -J-C-C^-tOU 


SVC  O      t^  C^  CO  O  -- 
to  C\i      -t   "^  <^  -J  ti 
1   O  to      \0  AJ   AJ   iH  C 


1  O   CM  CM      CM   >D  t 


rH-^t\0      C-CMrHOCM 
r^      AJ  lA   v£)  O   1> 


ca  n 

CO  +> 

S-S- 

•H    0) 


cr>     c\j  \D  -i)  o  ■^l- 

cn       O  to  CM  lA  lA 
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<   H  CM  iH   -J- 

\  \o  to  c^  vfi 


n     o  m  cj-  t>  O 

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J- 

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AJ      -^  sf  CM  C- 


1C^t:^l>     cMHoc^tn 

JCMCMO      lA-JtOHm 
rH   ^      -O  O  O  r-t  O'- 


C^  to  O   C-  H 

\0  lO  to  -J-  M- 

CM  cn 


11 


vH--frMr'j     AJC^r 
3iA[>c-c-    vo-.ru 

IvDtOO-cM      tO^r 


CTiC-sr--T<"       Cr>CMCT>r 


i-HcmO-I-^  mOcMCTviO 

CM-.JOtO-^  CMSfiAvOCO 

rHlAlA-^fO  Hr-ltOtOO 

C^cnOCJvCJ'  CDlAt>fMiH 


C-  M-  CM  rH  iH  -£> 
AJ  O*  O  rH  CD  rH 
rH      r-  O   lA  t>  ^ 


CM  CM      -J-  CM  t 


fM  tOC^CMlAlA  >ftOOvOrH  CJv 

O^  fMO^CMC^lA  -J-CMAJCMO  C- 

C^  \0  O^  r-\  fX)   \D  CMvO-^-^-fC  O 

iH  cn(n-vrOJrH  AJCftCMC^O  CM 


C--  lA  O  O  CM 


CM  CM  ON  AJ 


\  OJ     ^- 


^ 

CT>  AJ   -J-  to 

tA  CM  S   i-<  H 
lA   O  [>  C--  O 

§ 

lA   lA   [>  C- 

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383! 

CM  ^  CM  tJ 


b  gj  CM   — 


I>  to  0>  \D  •£) 

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CO   [>  CO  CT>  lA 


^i 


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3  lA  UD  ON  to  t>  O  O 
\  ^  to       vJD  O  C^  H  ^ 


CM  rH  CT-  Nj-  C 
CM  "A  O  lA  C 
-t  lA  CM  O   vj 


^  -^  lA  CT-  to  O 
3  J-  O  t^  O  r-t 
H  O   O'   ON  lA      CM 


Jpj-O     ^ 


tMO-NriACO  AJvOtOrH-J- 

C^tMOCMCA  CTi-^CT-CMC-- 

tM>CMvO^  fMC-CMOH 

AJ>U3-J-  lAlAt^rHO 

-""  ::|;iaa^ 


ON      to  M)  O  nD  U 


f  O  CM   vD   [> 


1   CM   ON    NO 

V  CO  O  vf 
r    lA    £>   ^i^ 


f£  -8 


■^OOtO      C^OC^^nO 
J   lA  NO  CM   nD 


i      CM  O  ON  to  (J> 

O  O  -^  CM  to 
O   C^  H  AJ  O 

^       r-t  r-i   \D  -^   •£) 
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1  CO  CM  CM  a>  AJ  c 
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CM      ONAJNOCMtO      CMnDCM 


lA   -£)   \0      C~  r 


£>  CM  <   CM  rH 
on"  r-T  rH  to"  !>" 


48 


Business  Returns/ 1967  •   Proprietorships 


li 


1 1 


3Sg    i  = 


O      \0  I*  O  ttJ  o 

TO     -sf  rS  o  m  in 
(M    r-  CO  o  -J?  —I 


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%o       Oin    cQQiom'Q- 

CM  (MO      (^r'>C--C^(T< 


0«^-*TO    roeoc-->0\0 

fH>Otf\fM      lOC-vOfMQ 


«o  -«t     c*-  m  c^  o  c 


^       O  to   OJ   r 


fin-4-CT>C0      (HfnOCM^D 
^:^^OCM(M      CM^^CJNtO 

~j-in^OO\    •nm-^iA'X' 


i-it--fncj*     in>-lc~-mrn 

CMCMOrH      t^->tr-CTiin 


Sm  to  (n  o» 
D-  r^  m  \D 
-4-  c^  tn  to  (M 


(MO^tt)H      inCvCMCOO 
^r-1CMH      !>O0*t0-4- 


!  3  Si  S  S 


£>  -— 


o  c5  t;5  Q  u 

OJ   --I   CM    rH 


to    r^   C~-   --O    r-t 

CM  o  in  o  .H 
in  \D  CO  oD  'O 


1  ^  .H  tH  r 

H  -J   CM  Nt  Q 


O    O       -J-  CO   r- 


rH    C    CM   CO   vt 
CM  CO  CO  -f  <-< 


1   m   CM   r-i   O 
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■1  CM  m  o  o 


Sin^iHo.'rM     r-McoCMC- 
-.f-JtnintM      cmCMCMQ 
CM      fM>oHrMiH      mOC^CJ.'S 


3  -*  CO  <M  u-1  M  CM 
-  cA  -M-  -D  CM  to  CM 
^   (M       (M  ^0   CJN   >£l    i-C 


CO  c:^  Q  Q  o   r 

ON 
cm" 

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CM  m  y3  in  o 

CM  0>  O  NT  CO 

r^  CO  -vf  o  O' 

«0  CM  iH  -*  >t 

CM  m  ,H  C^  r- 

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1-!    to  CO  r-  c-  r 

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H  >r  CJ^  tr-  -^ 
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in  -J;  r 
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CM      CM  (M  CM  C 


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\D  m  c>j  C-  in  CM 

c^  in  vo  \o  CTN  D'- 

TO  CM  rH   vO  O  -^ 

CM  CT.  TO   CM  1-1  CM 


in  CiONOtMON  CM-^t^O'vD 

3\  •-'    ocmono  TOC^in£>g> 

in  omoC'-  TOtMmc^O 

O  -J-rMCM>0  TOCM(3NCMnO      '-- 


CM      vO  O  ti 

to     CT>  m  f 


CM  iO   CM  to  -^ 

CM  TO  in  CM  CM 

m   r-i  0>  TO 


3  3   O  CO  3 
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\  CM  «0  -4-      O  CM  <- 


lO^TOTOCM  TOrH■^i■cM^M 
CT\-J--sJ-CM  CMC~-Cl-sf\0 
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f£  ■§ 


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TO    in  vD  TO  TO  y 


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vD  CM  CM  vO  vD 
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2,247 

8,829 
20,212 

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1   O      \D  •>*   ON  -4"  CM 


ITOOO      OnO^J-OnO 
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§Q  Q  8  S  -H 

O  O  O  O  Pi 

in'o'o  o  o  o 

CM  m   rH  CM  in  0) 


3   O   CM  IT 
N    rH  ■«■■« 


-  t4    ti    ti    0>       <U    I 


■a  -a  g  g  I 


5  ^  W>  tf> 

-.  t^    U    U 

H    0)    0)    OJ 


^4-    ■«9-S 


•g-s  §  §  I 


S    gS 


pomo     -      "-ooc 
-    «    *o     m  o  o  o  c 


^^^■»-«-   ^-w-**^-**    a; 


Business  Returns/1967  •   Proprietorships 


49 


<  : 


iTi    >o  CO  c^  m  r- 


r-     C--    ivDoin     t>  o\  tr,  CM  >o 

to      CM  in©0       lAiHOCMrH 


r-i       O       I^Df^CM       CJ   (J\   m   r-i   \l 


r 


CO      ^OvOC^C^Q\      CM-JO^-J-Cp 
CD      >tCM-J--tp      -vtCM-st-itn 

m     -^toi-ti-)^     toc^-J-oin 


i-t  (^  \D  C- 


C-  Q      g^  iri  \0  O  O 


s 

vo  r-  t^  n  vB 

^  ^  CO  O  £- 

c^ 

f^  0>  OJ  CM  ;* 

1-1  iD  >f  t- 

r=(  CM 

g^Ma 

\  y?  ry  -4-     -J-  vo  o 


Ir-llJiOO      mr-IU^C^ik/ 


CM     cMcomcoco     c^^-c^u-^ 
to    cocDOrHcj^     cj^minvo 


CM  CO      CD  CMo'^^q" 
r-(      -if  CO  CO  CD  ->T 


O^  O  O  p  iH  O 
O  CM  C^  F-  CT>  CO 
iri      fH  •£)  C--  -O  ^ 


rHa>fnCM      COTOinrHOv 


« 

1-8 


VD      Ql^QCDO      CMO'i-tr-HCO 
O      iHCM-J-O^C*-      O^Ot-CMm 


tvOirvCMO       CMCD^-CMiH 
iHC^iH       [>\6inC^iH 


?[^^0r-^^0  QOCOCOOJ--* 

Scncococ^  >5c^coco-^t 

fli^C^CMf^  f^>tr-l>t»n 

rHtno  P-'iSinCMrH 


>t  t^c^  o>  CM     CM  Q  c-  o  r- 

u-\\DOCM      OOOfMf^ 

iHinoiA     \DCMnr-i 


I  -8 


vO   O  vO  C^  rH 
H   ^  ^  ^  Q 


CO  CD  cji  r-  O  •- 

I-'CM^"  m^in  -*"cM''rH" 
r-t  VO   Ov  CM  -J  ^  \0 

oj  CM  CM  ry 


f-tncMc^co     ncoryxDc 
cncot-com     ^i(A^Dc^.c 


■sine--    co-.tf^-4-c^ 
^Olr\     y^a)c^l(^■>* 

?\i  \0      0\  in   1-1  CM  CM 
H  CM  CM  en 


gCM\OOOCM      CDcncOr-im 
C^   OPn    0\  m      CO  en  CM  i-i  f- 

NT  tno"    co"«A-.t 


g-g,    s 
Is   d 


o  c>  o^  ly^  <y< 


in      U^CniTiCC'-'       ""'" 
1-1     O  0\  C\i  (^ 


CD  (O  P-  yD 


jocMCT>     c^comocn 
^cMinm     cMcoa>»oo 


■   ■>*  CJ^    CM  --i- 

I  fn-j-  m  yl> 

1    ■-J^O    t^   CM      C^  O^ 


cr  r^  in  vo  y3 


CM  rH-d-incOOCJNCOCy 

C^  r-l     rH  -5  m  en  en 


vO  rH  o\  r-  en 

.-  _  - ,     CO  CO  -4-  c^  m 

Hcoocn     iHcoovtncM 

mir»fn\Ocj\     ir\mcMiH 


-J-cDiDCMin  CQcnHmC^ 
cScnvfrHcn  sj-y3iHt>y3 
ir»vDa*oci     c^lncMo^A 


CO       COtniTlrHQ       vDON'-J-CO-* 
C^      vOmvOiHC-      O-^tOCMvO 

(H     c-c-iHCMCM     c^coc^^-^A 


OCOCM-J-      CMiACOCMt--         I 


I. 


O)   -D    >j 


[SyDCMC--0      yD-D-vfvD-H      -J- 

■HQcomco     m-j-incncD     cm 
oyjofnvo    OfHiA^o    cm 


jc-rHcn  cooc^^-^o 
HroOrH  ocn-Hci^rH 
HcntnrH     m-\jcjitn-4' 


SCMCMCO--J-0     tnQC^^Dy^ 
yJr-llArHETi       tOtnrHsJ-'-l 

cm"  cm"  cm"  -vf"  cm"  cd" 


CM     ^  >  cy  i>  c 
m     en  \o  CD  CO  c 


CO  CD  y3  m  r 


CJ>   >A  (T>  tn  v£)      CTv 

cn  o  o^  y3  \0     ^ 

a>   rH  ya  -if  yD      CD 


lA      C-CT»-.i-cni-(      CMC^iHCMC- 

in     CMrHrnry[>     ocorH(nt> 
co     co■-^c^^r^o>     otn^ocM 


-J-  O^  a>  O  \0      rH  ■> 

-H         in  o  en     in  c 

r-t   CM       r-) 


asa 


i : 


i-i     cMtncnor^     cn--4-co«oo 
c^     yD>i-ooo     >D>nooNCv) 

C^      CMC-vO-Jcn      Cr^vOCOCOr-J 


r^O^lTliHO        Cni-IOrHm 
CDCOr-iCM(-t       CO'DOOCO 

-.fOi-itnvo     IDlAcooc^ 


c^    Nf  c^  CO  o  y 


in  o  tn  CO  m 


C^CT^tn-^      OiHinC-U 
l>\DOin      CTiCOCDOC 

cMtocorH    comr^i-Hc 


J   i-t  \0  vO  Nl- 

^  o  c^  CO  ■>} 


H  CO  IS  -f     o  -J-  I- 


I? 


r-i      O  r-i  l>  \D  O      COO\ai\0--t 

i>    cn-^vDcnco    ^o-ijo^oin 
tn"    r-T  r-T  rT  en"  (>     CD'■^t"cM  co'en" 


^0^-HN^\0       inCMQ--JC 

cj^incoiAin     ^^lm^nc^c 
■st'OOcnvo      i-lcTienen>j 


0  H  r-i  y3  en  CM 

CM  iH  o  en  o 
o  en  en  [>  o 

;  -^"-SSg 

l>  -J-  CO  r-l  CM 

CO  r-  vo  m  r-l 

n   CT"  O  O  ic^  CM 
M  tn  ^  p^  CO  o 
n  <H  >o  CO  c^  CO 

c^  O  cy  y3  «o 

O  -^  CO  rH  (H 

CO  c3  o  en  CO 

S  '''^"^p 

assss 

O      CMOCOC^i-l      OOr 


CMsO    O   -O      ■■D   C 


dl 


m    ino'ACM-4'    c~--.fcoiAcn    cm 

-J-     0->J->AOin      stC-CJ>vDC^      m 
en    coiHcoo^m     c-ohqcm     r- 


O      CMiHOCMCO       OCT-enOr 


cy^ococncy     cocnc\)'-to\ 

CO    OCO    C-  in      CO  en   \0   iH  > 
rHCMOm^t      CT^CT-m 


MD  CM  -sT  en  CO  C- 


?  O  a^  O  CM 

\  I>  vO  m  t> 

H  CM  CM  CM  CM 


e  -8 


CM  -4-c-coc-in  iH(nr-\o-»r 

■H  (DOQCOQ  iDi-IC0t-C3N 

rH  ■^-^■'SC-'S  iHCMO^-HvO 

cm"  in'cn'en"Nrcn"  cp'r-To'cM'vo' 

if\         iHCMinoi  ■^voenoicn 

r-l  iH  CM  -J-  >t  tn  m 


y3  c--f.Hu 
m  o\  en  CM  c 

CO   C-  vD  -vf  r 


H  CM   >t  C-  iiO  C 


3  fe  CD  3  U 


HQC^o^m  cMC-enmo 

D-^oco-vf  CMcnmcMco 

HC-en\DCM  oyJCMcy-j- 

HC-cMOo  y3C--o>'i)o\ 


CD  c-c-  m  o 

en    0\0    rH   o 
CD   -Jo   C-   CM 


0\  C^  \0  vD  \D 

CO  ON  o^  m  m 
v^  a-  a-  ^  o 


50 


Business  Returns/1967  •   Proprietorships 


^        u^     O  C^  ^  CT'  c 
—         r-  o  t^  rj  f 


&  ro  (n  uS  3 
(n  r-l  c^  ^  M 


3C0C00\O*      0itOOaJfM 


m     in         iD    vf    r- 


c^  to  ^  o>  o  "^  ff- 

m  CO  CM  Q  ■^  c^  r\ 

in  r>j  ov  t'S  r-  ->i  vf 

r>i  m  o^  lO  r-  f^  CNJ 


p-lu~»iACM-.I      OC7'\Dr-(M 


vD  Cv  CM  r^  >0 
CO   .-I  C-  .H  ^0 

-?  -iJ  -J-  r-  in 


•~t  (SI      1-4  .H  CO   tn  CM 
O  O      vO  TO  P  n  P' 

m  ov     in  ^  P-  m  <?. 


en  -O  C-      TO 


TO  vt  C 


?^ 

S 

k 

ir- 

O 

OJ 

4U 

O  CTv  C- 

r- 

2 

vO  O 

t^ 

-J- 

"1 

.n 

w 

^  -d-  c- 

.H 

M- 

CM 

cvj 

en 

^O 

^ 

CM 

m 

s   s 


yO  en  *0  fn  \0  \0 
vT  O  O-vl-  C\J  C- 
m     ij\  o^  in  en  CM 


5\D  TO   -H   O 
CO  (n  1^  t-- 
-  rH  fH  en 


I>  (M     t>  C-  TO  m  c 

CM   m       \D  ^  \0   r-l   li 

O  c^J      r-  rH  -,1  »o  r 


^   C^  \D  CT'  -J- 


C-  C-      -J-  O  f 


tn  >j  TO  tn  -J- 

tn  rH  -H  CM  r^ 
nj  -vj  CNJ  'H  S 


(0    »J  c     « 

Is    J? 


O'HcnmTO  ooinvor- 

iNor-om  inmf^\Dcn 

-4  ij.  r^  O  ^  -d-o-J-f^O 

CM  C-  vi5  «D  m  fn  en 


rg  o  CM  C--  00  -J  lA 
OJ  ,H  TO  :*  c-j  -4  O 
O  [>     «o  en  CM  ^  [^ 


tn       TO 


in    [^  -^    rH    ^o 

■^  p\  .-t  TO  t^ 
rH  5-  to  TO  CM 


■H  vO  m  <n  TO  r-  o 

TO  tn  10  m  m  m  <n 

O  TO  O  CJ^  CM  ->t  \o 

■ho"  vt"  c-^  p  cm  to 

rH    M  CM   en    f^    r-<  CM 


ONtrycMCM  oomoom 
C^CMOicnin  <}  i-t  v\  (j\  a 
o  a^  ■-*  u\  !>    \DHOH-5 


J  -^  tn  >. 


O      00   -<   O  to  ID 

r          ^  OJ  rv  ^ 

£^    t>   vT    rH 

P       [^      1     ^    CM   ^0 

3 

710 

1,017 

3,430 

249 

4,328 

CM  CM  m  r 
r^  '^  <-i 


^  \D      ^0  -O   rH   lA  C 
CO  D      o^  <o  O^  <Q  r 

■sF  P-    \0  ^  >!■  fn  r- 


^\ 

Lh 

fi 

^ 

f 

■S 

:j 

to 

n 

S 

u 

u 

^ 

o 

= 

i 

a  „: 


SCSJ  CM  C 
(TV  TO  u 
>i)  CM  -4"    r- 


TO  ^~- 


tn     -j-i-icM^in    oiCMcnTOrH 
o    TOo>f<^o    o-J-osrsh 


o     t^  TO  [>  in  c 
r  -J     m  o  CM  o  c 


-iTOHO      CM^OC 


CT*  vO  t>  tn  CM    *— • 


15 


lAvOa^CMiD      OTOCJ^r 

of^-Hoc^    cnr-oc 

mcn-4-O^CM      CMvDOu 


t^  CM   tt)  CM  OJ  \0  vO 
C~-  CM   rH  CM  TO  OJ  0\ 

o  m     o  -^  o>  TO  \0 


CM     tn     ^  o  -J-  o  "^ 

0\      £>      p\   vD  CO  -J  vO 

\D     f~  m  TO  C^  in 


«D  m  TO  H  TO  m  OJ 

!3\  CM  tn  TO  O  t^  c- 

fno  so-^tomcj*    '- 

i-h'.-C  vtTOtnC^*'rH'    --' 


-J  o  -J-  CM  m  c 
t^  m  rH  in  eg  ^ 
rn     CM  o  cr>  o  u 


tn  o  i-t  tn  \D 

iH  O  CT-  Q  TO 
c^  CM  o  «D  ON 


Cr<      -^t      CM  TO  ON  TO  o 
C^       n6      1>-  O  n   rH   I>- 

c-     H     -J-  -^  en  m 


TO  C-  TO  lA  C 
O  -t  ^D  ^  1/ 
TO  !-<  --t   "ii  >- 


CM      CM   lO  C- 


HC-mt-vO  r-icncncM-. 

CTiininiHOi  cnc^cMvDtj 

vDin^.-ic>j  "j-vD-d-TOg 

CMvOiOffi  >J-CM-jtTOCI 


CM  O  [^  CM  O  ,-1  in 

si-  m  i>  en  ^  in  TO 

>  O  -.J  O  ■-'  f^  TO 

CM  r-T  r-i  Vo"  --t  ~J-"  en 


CJ\       vO       C^ 


Sc^  TO  -sf  TO  tn  vf 
m  <M  r^  rH  CM  r^ 
CM  <n  OJ  ^  CM  H  c- 


fS  -8 


Sm     en  o  m  to  H 
r-     r-  iH  o  c-  TO 

CM  TO      'D    [^   [^  en  en 


40    ---TO     TO     >r     -4-  ti 


•^   TO      m  Ov  CM   >J-  \0 


vOOenTOCM  cnc^enincM 

TOTOcMg^O  TO-J-Ol^OJ 

mTOOjysr-  -J■r^c^oJ>J■    , 

-jTOvom-^f  c^o-4■r^ 

H   rH  CM  c^  m  ^   ^ 

:  :  ;  :  ;  iigg  : 

:  :  :6S  88°°  : 

•  O  Q  Q  O  O      ^O  O     ■ 

■  O  O  O      -  ^Q  O  O     - 

■  mo     --\  OOrMin* 

•  -  ■'O  OJ  m  rH  ■«■<©■  <u 
O  CM  m  rl  "^  '**»  Ch 
O  «^«»-t»  ^^  fci  Q 
O    ,                   .  tj    t*    01    a>    B 

■^  ti   i-i   u   lu  0141  -a  T^ 

--jdtaiiiT)  otjccji 

*||-^  1  §§  3§o 

tn    ^    3    ~  O  Q  Q 

D                         J  Q  Q   (H)  O  G 

dO-n-J      -  --QOO 

---O  "-VOO06 

— 1  iH   OJ    1^1   -H  CM  '-  ■   rH   CM   m 

»e-*S-"**>'*  '^  ^/t  "i- '^  *f* 


r  lA  H  o  c^ 


o    -^crv     -nJ-     en 


C-  o     --J  M3  .-<  m  o 

C^   O      CD  \0  0\   »D  <-H 
r-l   f-       C^  -sj-  ^    f^    H 


O    01 


|888§ 

9  o  m  o    •* 

rH    rH   tM    lOi    ^ 

«■  -(ft^  -**  -te-  ^«- 


gg 


O  <*■« 


^rH  <^-« 


H  Si-  *»^ 


H    ID    OJ 

,ss 


01  13 

IS 


■K    t<      tl      (4     <U 

rH     0)     a>     0)    TJ 


(4  ;h  Q 

t*  f-4  0)  <u  a 

^  ^  1 1  g 


§§■ 


?S8 


rss 


88 


»^^« 


J§§^ 

^-o8  8§ 

^  40-  ^  '!i  '*'»' 


S      g 


Business  Returns/1967  •    Proprietorships 


51 


o  7;  t 


-J-      mn-(inr^m       vDCOC^mCM         I 
CM      CMCnsOcofM       rH.-ltOCMin 

»£J  ^  O  '•i)  c~-  ir\     ONvD>i'F-iF-i 

J  e-  CO  \0  r^ 


in  c-   c-  !\jvD 
en  0    r-i  -.f  ri 

10    CO     vD   !>^0 

nj    tn   Q  CM   r-l 
vD    CM  «0  o3  to 

nj  -j-iH 

CM  c^  c^  (ji  m 

O  00  CM  r-  in  tn  o\ 
in  <0  en  CM  tSJ  m  -.f 
m  CM   o^  ^  r-  en  «& 


t-mtr-cM  corJotMH 

ococ-o\  c*-^o5inS 

-  ;=|  [>  en  so  o  t> -^  r^  -^ 

-^'CO'^ON  .HONDO 


Jtocn^n     r^r^^Dto^~ 
oicoco     tninQ>c^ 
HintocNj     njcMtnc^in 


m    sO  00  t-  m 


ooomin    oip-co-j'-j- 

>t  0\  -iO  <D      C^inONCD--T 

CM    (Jl        in  to   "O   rH   ^ 


-i\o    o  -Nt  t*-  c-  c 


I    O    Q  O^ 
.-H   in  onco 


CJ\    Np  -4  so  c 


en  m  o  o  m  en  c 

CM  ,-i  5-  rS  CT»  H  r 

mm  a>  oTen  en'"r 

H  CM  (NJ  m  ^  -t  - 


^i^ 


>m-+vD      OONQHin 

HCMtOen       .HrHQ5rH<n 
■^OJiHO      --t-i-ONONC-- 


to  r^  vD  uD  m 
to  en  .-(  CM  rn 
CO  o  >  OS  c^ 


-1\OtO'-l   onoono-^ 
CM  o  so  en  o  tn  en 

OJ   \0  ^t  ON  t^  ON 


en  QpNQsocnmtoocMco 
■\}-  ^moicoooNtc^'H-.t 
r^  en  osB    OS  CM  CM  m  16 


J  to  en  OS 

H  m  D-  >t 

H   H  CSJ  CM 


-  >t   OS   O  OJ         ( 

^  e^  Os  ■-(  %D 
N  t\l  ON  en  so 

<  CM  CM   ■£  t-- 


I  i  ' 


p-iin>j-,roN  oscnoNsoo 
mcoc^O-J'  mc^ojojos 
osC^sOinsil     cMmmojc^ 


en  NO      CM  -4-  CM  -4- 


CM 

ON'rH 

Sf 

c^' 

ss 

en 

^      ^ 

in 

m 

t^NO 

en 

in 

CM  rH 

it 

>-< 

sOsO 

cr- 

en 

0 

rHOS 

-4-n 

«! 

CM  fn 

C-j  O  CJN  u 

NO  r-  c-  c 


sj  m     OJ  tn  --i"  ON  > 
to     cei  rn  t--  tf^  t 

s!  CO      CO  Cs  CM  sf  C 


r-  coc^-st^HON  t-socMcnr 
OJ  omsfitom  coNOC^enc 
NO    cMenr-cM-j-    -3-ooc^f 


CM  NO 

g  m  in 

ON 

H  D-CM  m  CO 

H  m  in  to  %r 

H  >r  (> 

cm' 

6,636, 
13,324, 
16, 5U, 
15,221, 
13,760, 

Nj-  en  H  rH 
5^M  S 

so  ^  1-1  -d-  m       1 

.-H   0  e^   0  CM 

en  in  .H  0  >t 

en 

•0 

c-  nd  0  to  m 

^  to  On   H   > 

<M  CM  — <  >>  irs 
m  OJ  On  en  0 
en  CM  m  ^  0 

"^3^5; 

sss?; 

OJ 

c^ 

fn  -J-  m  m  c^ 
rH  tn  0  c- 

33§°,S 

CM  -J-  m  t>  t^  CO  -st 

?tf>  CO  en  m  m  in 

^  rH  m  in  ■-*  sO 

en  CM  CM  t>  so  sO  NO 

r-i  m  sD  en  OS  CM  OJ 


is   li- 


H  -J   O  to  OJ  ON  sO 


0     m  fH 
^     en  CO 
n      0  )h 

M    -J   OJ  CM   ON 

5  SR!S5 

S_-rt 

Essg 

1,185 
1,906 
2,419 
4,123 
6,916 

B   SS 

S  s^^^ 

3 

tn 

in  ^  C^  ^0  m 
S  C-  0  en  CM 

R 

s 

CM  m  so  ON  m 

OsCOOsb      -J'rHCM-J- 
-COt^tOvD      OtVCMCn 


■H  ^osinom  oc-Qcoso 

p  r~.Hto-Jco  ■^ootoc^ 

P=  ^rHOsHm  o>-(inocJs 

01  0\C^-J-H-d-  OnOIQC^nO 

NO  vOCOON-^CO  r-NOsOsDrH 

-4-  rH  CM  OJ  CM  rH 


>f  C-  CM   C 

\o  c^  m  c 


>  c 

C    V 


&  ■§ 


4tOONCOsO  msONOOtO 

roo-jo  cMmoNCMo 

4sSoH-J  mco-tonj 

\-4-mmoN  cM-j-cnsncNf 

imoscoH  cncNi-j-sOo 

H  sO  O  O  O  C-  CM 


!  CM  sO  -^J-  O  CM 


-5  ON  C^  Q 

rH  r-4  OJ  en 


(S  -8 


3  *-^°  r 


f  ON   C- CO  to  H  rH 

!■  00  (n  M  CO  tn  .-I 

5rH      OnD-CMnJ-sO      — > 


to  Nf  c^    t^  o  u 


AsOC^CMrH  OJC-C-CMOJ 

^COCMsOsD  C-COOJvOC^ 

■i-vtcofnoj  OrHOt^m 

3       OOsso  OQtovom 

^         ^Or-  -^sSiHsDH 

"-(  tr-  CM  D-  sO   O  -,J     . 


:^         NOOrHOHCnONC^-J-U 

en      m-4-cncocM    cmiHi— loo-- 
rH     tDCJ^tnmc^    onOonsDu 


•vf    CM    Q  Oic- 

H   r^    OJ  cor- 


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CM  C 


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■^OOJOio     cnmiAHvO 


(TsN^cncom  NOsOCMenen 

ms^en-j-cM  vDsDoenc~ 

C^cnsDCMON  ■stOOsfOO 

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en  CO  vD  -H  to  ON 


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"          en  c^  ^  -4-  en  \0 


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ocnoNsoo     tovoo[--c^ 
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CM  CM  01  CM  r- 


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o  o\  c~  oto 


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s 

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---j'e^jr^o  cnjosoj-4-cm 

-  CM  to  C^  o  in  m 


■*  "St^i'^^'^''  --trHOCnrH 

■^  Nflcjgsmo  NOCocoincM 

CM  tn-5enrHo  otoosQoj 

so  CMvOCOvOrH  C00NOt>CM' 

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so  rH(\JC^m  t>l>ONr-l(n 


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so  en  o  en  m  s 


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,  S   fS  -8 


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rH  en  vO  m  -J-  en  On 


3f 


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C-  rH  o]  m  lA  m  tA  , 
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sS 

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239 
605 
700 
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668 

l» 


nOOCOO      sONO^inu 

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votoooN    -sj-c-cM%r 


CO   v-^tn  OJ  ^  m 


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0000 
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miAvOmc-      c>C-enoco 
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r-i   rH  r-t    r-i    r\        mOJrH 


cMrHOJC^cnmrnovoeo    (n 

rHOCOsOONrH[>^COrH       ON 

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52 


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3^0  TO 
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\D   rH  -^   -J 


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lA  rH  00  (^  tn 

3C*-5^0i      OiAAJC-C- 
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o  TO  -^  kA  n 

AJ   -^   TO 

lA  o  m 
r-)  >f  tn 


n 

a 

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■^  ■-'2  £  t^ 

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s 

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3  S 


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8?i5§g; 

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rH  \0      t--  O  t^   CM  [> 


TOOt-COO'  rJCJ^'DU.      _ 

AI^O^CM-nJ  lArnOChTO 

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i-icyf-TO  m  -i  -t  C'Jm 


p  "^ 
§  '^ 


TO   0^  CM  CM  >J  r 


O  O  TO 
O  C^  O 

3,088 

2,185 

1,407 

889 

193 

3 

6,123 
9,975 
17,557 
22,573 
37,851 

22,055 
15,880 
9,622 
7,561 
2,846 

r-  n  tn 
o  [>  en 

rH   CM  O 

[^    rH   -^    OJ   O 

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CT"  O  vO  en  u 
■5  0>  CO  -D  r 


3  - 


>    co^fQTOvO    otoc-m--j    c^ 
CTi    tn-J-ocDo^    c^o>cno\iH    cm 


H  TO  lA  TO      ■£!  Q  TO 

1  TO   »0   lA      -^  ^  p\ 

rH  lA      0>   t>-  C^ 


TO  -J' 
lA  -O 
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■■-     e  -8 


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1  lA  ■£!  vi5 
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cni-iTO  TO'CCMOfn 

•vtOCM  t-i  r^  a^  rx)  r^ 

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tn"  ^^''cTr^-vro'  <M 

r-4  (n   OJ  CM  CM  rH      — • 


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O  OJ  AJ    rH  i-l    i-i 


aCJ^D-iA      (NCM>J-iAr 
•-t  to   ■^       i-i  \D   C  ^  ^ 

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en  ^  en  tn  (jx 


CMCO      r-vtiA\DC^ 
M30H      TO-J-^l-vO^ 

vtovro     r^O'CMCT'TO 


DlAtnocn      C-TOTOiA-sf 

DC--cMc^o     r-iAOcnȣi 
f-rHc^a>c^     O'TOo^'nin 


1   (^       TO   >J    OJ   r 


h  c-     >t  p-  -J-  a>  <n 

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CM      P-  O  "A   O)  CM 

rH.  r-l  OJ  rH 


ojfnoenyD     p^-^i-cmop^ 

TOOrHTOQ      Qr^^DlA^- 

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TO      CM  P- 


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rH      en  C^  rH  TO  TO 


\P-OJ-J-0       rHrHT 


JOCM-^      rHvDOTOlA      cn 
3»AO\Cn      lAP-OOJlA 
HCM\DCM      OOIACMTO 


5a?i' 


■rl      0) 


e  -8 


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-^  P-   lA   OJ   lA    \D 

lA  O  lA  -J-  o^  c^ 

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3  \D      P-  TO  --l-  TO   \D 


DO^^AAJ      enCMfnvD\D 

iJTOCTi«A      lATOP-envO 

rH  \D      TO  rH  lA  tn   CM 


O*  (Ji  O^  C--  >J-  lA 
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H  >J-      O  P-  O  ■O   C> 


p-TOoa't>  tnotnp-iA 

CMCMOJAJrH  C^(^vOvDTO 

P-C^rH\Ocn  OO^OP-CM 

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r-lrHCMCM^  CMrHrH 


O^      TO  ^  P-  CM  -. 


cn     \ooiA>tTO     mcnoiAO     to 

■sj      rHrHi^lATO      P-lAlAlArH 
lA      rHrHrHi-ICM      CMCMr^ 


.       -     *0   ry  lA  rH 

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•i  h    F-i    ^    a>  V    01 

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■»■  -o  "O  ■a  '"  —  — 


§§ 


fn     (h    C 
0)    OJ    E 

S§i 


i4-y>  >»<»! 


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•  lA  O  -u" 
3  Cm"u-i  rH  ■« 
3  -«}-«0--«- 


till 


4« 


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rH-t4--W-    d 

■»--«a-  t 

t^    U    Q}    <l>    i 

--SS! 


S   3  I 


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•  "^  O      •-'A 

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■«■■«■  Si- ■«■■«■    Si"W-^S*-«-     K 


Business  Returns/ 1967  •   Proprietorships 


53 


Cm 

i 
S 

'3 

0) 

c 

1 

Inventory, 

end -of - 

year 

f Thousand 

-J- 

is 
3 

3,243 

1,784 
46, 370 

74,093 
205, 237 
148,858 
170,720 
197, 331 

0^ 

3 
3 

rH 

o> 

22,684 
35,069 
44,702 

46,285 
5,261 

0 

1          in    St 

as 

45,079 

140, 032 

59,886 

31,717 

5,695 

1 

i 

-~^vf" 

6,330 

30,086 

44,270 

92,718 

186,375 

SI  0      g  ::; 

i? 

vo" 

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1 

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tn  00' 

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m  -4  ON  y3  H 

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55 


1  3 


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si ' 


3  tn  o  rsj  CO 


iyDa>    cotnt^or 


?  sss§ 

NT 

CJ\  CC 

P. 

3^S 

so"  in" 
m  si- 

3  - 

s" 

CM  H  vO  en 
c^  rH  CO  c~ 

5SJ510S 

•-      rH   O   [>  CD 
J>                    H  CO 

5 

'^'^^^S 

rH  AJ   \D  CM   C^ 

D     vO  tn  CM  CO 

i 

3S 

CO  o 

^CM 

m  St 

to       I 

3 

1-1 

^ 

rH  CO  O  I> 
3  CO  1>  to 

tn  CO  ^-  O  TO 
CM   C-  4   O  CM 

O     iH  tn  £>  H 

"<^S;S 

tn  sf  c^  AJ  en 
tn  m  O'  o>  m 

CM   en   [>  NT^  rH 

m     toocMvom     mii)Aioa> 

S£>eMeneMeM     cJ>meneMC^ 


CM     CT-  £>  O  C^  O 
sT  \0  O^ 


AJ  c 

H  -vT  £>  >A  r 

r-Tcn  sf   C\J 


ar-l&o     -f-^en^oco 
CMCOO      -JOCD-jrn 

eMmmm     £>o>->t'-lc^    . 

rHst      rHCO-JCOS 
M  CM  lA  sf  rH 


fi  -8 


cMO\Aj--JO>     mcDvOOm 

-.i-mr-ti--lrH      \0>JO\rHeM 

-.Jenensr^O     OiOtnenm 


v£)  H  to  m 


H  S   t>  CM  3 

r  tn  o  en  cn 


mc^eM^A     c^enAjrHc^ 

>i-iACT.iA      sJ-O-eNrHtn 
enOvOO      AlOsvOOvD 

envomiA     totoCT-£>0' 

AJvD\DOiHi-IH 
rH  sj  O  \D  A) 


II 


-a\fM     rHc-Hmm 

Siy  r-\     i>  to  to  c^  o\ 
-St  O      m  rH   \0  O   rH 


rH  rH  CM  m   ^      ^  1 


1  St  en" 


■i  a-  <o    sjmoosj 


-  to  sf  r 
1  m  sr  r 


a   s 


D  ^** 


O  O 

o  o  o 

■    ■    •  o    o  o  o  o  ■ 

•     ■  o  o     o  o    -    ^  ■ 

o  o  o  o     o     -O  o  ■ 

o  o  o    -      -o  o  o  ■ 

mo     --"v     OOryiA  ■ 

-  -o  ry     m  rH  ■t9--«-  a 

f-.   ^*    <. 

I        F^    tn    (U    01     E 

o  o  c 

D  O  O  O  O  C 

O  O  o  o  o  c 

a^j^j^.O  oo     -- 

omo      "  "-OOC 

-  -    -O  m  o  O  O  C 

rHrHCM'TrK       eMlArHCMU" 

■»o--w-*»-«-«s-    fo  ffi  ta  to  ■« 


rH     0)     0)      0) 


■  O  o 
•  o  o  o 

3  oo  O 


)  CM     m 


O  O  e-y  IT 
m  rH-«4-ti= 


■**t3  -a  "O  I 


■«ft--«6--w--«9--«J- 


||§SS 

O  O  Q 
3  Q  O  O  O 
3  O  O  O  O 
3  O  -  -  ^ 
*     -O  Q   O 

■>  o  o  o  o 

»  W  lO  w  w 


■  o  o 
■  o  o  o  o 
-  o  o  o    - 


o  ■«■■«■« 


^  U    U    U    li 

I  a>  0)  a>  -a 


•  o  o 
•  o  O  o 

8  8°.° 

o    -o  o 

-o  o  o 

o  P  AJ  Vi 


F-i    (4    0)    0)     I 

^■2  §  g  i 


s  s  ^ 

S^  °  °  9 
Q  O  O  Q 
o  o  o  o 
ooo  oo  -.-•. 
mo-  -  -o  O  O 
-  -o  m  o  o  O  O 
rgmrH  cvmnHe\jm 
-te--«6"«*    www  e/3  ■«» 


J  O  o  c 


■  o  o 

3  O  O  O 
3  O  O 


O  O 

m   rH 


^«i-  a 


?  (.§§§• 


,  °  o  S 

3  O  O   O 
D   O  O   O 


i^^ 


56 


Business  Returns/1967  •   Proprietorships 


CT<  rH  CO  ■»!  u 
lA  OD  C-  CD  C 
■vT  (?>  --J  CO  r 


O      to  (>  to  CVJ  C 


C-  CM  O  iH      vD  r 
lA  m  v£>  \0      lA  C 

-J-  lA  >t  n    to  •. 


CM  O  O^         I 


CD  C-  lA  CD  C» 
[>  CT-  <A  \0  CD 
CM  -^I  -H   C-  CD 


C^AJCM      CM^C^rHiA 

StD  C--      C-  ^D  O  0>  CM 
CT*  CO      \0  CO  lA  CM   00 


^  CO  cn  \D 

C-  O  O  \D 

O    O'    t>   lA 

CO  O  lA   en  .H 

n  tf>  U-,  c^ 

CM   lA 

AJ   OJ   rH 

-sf  OD  r-  to 

^  tn  o  o  o 

C~  lA  O  CD  to 

cn  [^  o  t>  tn 

CM      <n  O^  CM  vO  C- 


>■  S  "^    3C  "^  <^  ;e  ::i 

H\D1A      ONt\OCMC~- 


to  ^ 


fni>co     Ajo^cMio^o 
iA(na\    cnt^fMCMiA 

O  CT>  to  -,1  \D 


■HO-^      HOrHvOO 

r-i  c^    to  Nt  CM  o  -J- 
oj  -}  tn  »H 


a(M  CM   ■iJ   \0 
lA   \D  iri  CM 

n  cn  so  ^D  A) 


en  -.J  C--  o^  iD 

CO  tfl  Co  <Ti   i-t 
s^  CM  lA   vO  CO 


OJ      O   vO  CO  -J-   O 

r-l    lA  lA  iH  en  tn 

iH  rH  n  to   O 


^  eft  ri 


H>£,      pjg. 


In  Ea  (M  o 

>  lO  -J-  :i  m 
■H  o  o  tn  c^ 

-*a 

rH  1T>  03  rH  tn 
lA   kA   Cn   AJ 

3  to  0>  D- 

yD  CM  lA  o>  o 

C-  -J  CO  0>  r 
\0  o  yn  r-i  u 

£>  -T  lA  CO  t 


tn  y3  o     \D  H  u 


■^"SE 


CO  .^         .„  r 


iH  CO  -^I   -J  \0 
CM  O  r-l   f  O^ 

r-l    .H    CM    O    -sf 

A? CO  cTo  O^ 

O  OD  -St  -sT  CO 


as   I*- 


Pi^ 


to     \0  o  o  ^ 


^ 

s 

3 

--f 

?|; 

>n 

-4- 

[>\ocniA  cMiAinr^-^ 

>J-iAvO\0  lAOO^cnO 

->J[>-J->J-  lACO\DlA-^f 

^rHCMC^-J-  cnrHiDlAtn 

■H   rH  CM  •4-  lA  to  CM 


O  to  f 
CJv  [-  0 


vO  O 
<!■  CM 
CM  m3 


O  ^~_-^ 


m     iH  tn  o-  cj*  en 

en       lA    \D   sD    lA    fM 


HO  C-  -J  O  lA   CM 

H  lA  lA   \£l  vD  to  O 

t  \D  C-  en  AJ   rH   CM 

■\  \0  {Ji  CM   vD  CM 


OCMCOtn      tOrHOr 
1A^AC^C^      CMC-^rr 


lA  en  en  --t  c 

rH  lA   0>  ^   r 

-vt  c^  \D  tn 


I  ■ 


CM      [J>\D(n      C^CMiHC 

1>     lAtO\D     eneniAr 

vO      CMOO      -sl-iOOC 


OvOCOC^CT-  OtJ'tOO^ 

iHCMC-\DvD  sri-H(r>iAfn 

o>c^->tcM'0  cT>enena>\D 

CJ-U-ilAO>  CMH>>fC^ 

iH   en  vO  en   [--  iA   f^ 


uas 


en     CM  rr\  o  lA  <ji 
O     O  rH  \o  O  to 

CO      C7^  \D  C^   *  to 


S  -8 


!>      e^C^'A      tOChCMO^ 

in     CMC-'£>     lAcncT'incM 


•\  lA  [>-  0 

r  o  &>  > 


^  O  CM  e^  rH  t^  O 

%  CO  en  >  iH  C^  CM 

J  y3  en  lA  O  t>  O 

HvD  tOC^e^CMiAfM 

^en  lACoo^c^rH    — 


(Ji      CM  A)  (M  i>  cr- 


_  -  -\  CO  CM 
CM  vD  C-  lA  vO  H 
H       CM  CM   rH 


Oi  O  O'  -iJ  t> 
CT-  CM  r-l  -.I  O 
lA  O  O   CM   0> 


Jr 


CM  rH  O   r-l  u 
lO  ^D  nT   i-l  C 

en  c^  sr  c 


iH  :^  CM   O^   vO 

lA  en  [>  CA  lA 

■sf  CM  O  lA   \0 


J  CM   CT»  to  O     <M 

■1  o  vo  o  sr    ^ 

■\  lA    tn  OJ 


lA   CT"   C   O  Al 
r-ro'lA'''^''tD 


li- 


-O  C^  rH  CO  tn 
O  \0  CM  lA  en 
CO   C^  [:-  CO  CD 


^   U3   >  CO  en 
D  \D  lA   vD  CM 


?  CM  Ct^  "H 
5   CA  AJ   -J 


IJ\  OCOiAC-a»  O'VOOCAO  OJ 
\D  r-ltOCAvOC^  ^fenu-iCAsr  to 
CM      -J-CMtOO-J      AjenAJOCM      cn 


,H  vD  C^  vO  lA 
C-  M)  iH  iH  -^r 

en  o  CM  o  o^ 


5  t 
(5  ■ 


■D  o  vo  tn 

H   CM  03  r4 
CM   sf  O  C- 


H  O  i-H  c-  r- 

1CM  03  r-  lA 
C^  \0  -4  O^ 


O  vf  O  C^  CM 
O  CM  O  O  O 
CM  \0  lA  vT  iH 


m      eAI>CAH-<I       AJtoHOiA 

CM     Ch\D~TC^a'     ^-l\Or^^>co 
t^     toyjo^oc^     lAf-iiHcnya 


to  HJ-^CMtnO      Cr>OrHt>lA      AJ 

t>  tOCDCOCMAl      CM«DtMC-CM      >J- 

lA  i-l-.JC-r-|(n      enCOCMCHAJ       rH 

Ch  eM-J^O^DC^      rHiAOiAO 
\0  1— Itn^CA      -J-CMrHO^IA 

^  rHtO>}-<fOv--Ji-H 


5  z. 


iH  iH  OD  O  >0 
>  CM  CO  fH  C^ 
'.f  cn  rH  >]■  >t 


f  g 

en  O  CM 

to  lA  to  o  en 

lA  CT>  CT>  -<r  \0 
\0  H  NT  CM  iH 

n      en 

H 

\0  CM   CJ« 

rH  (J.  AJ  to  O 

r-l  m  in  m  vo 

Nf  CT\  to  \£i  rH 

D  g>  r-l   O^   V. 
r  f-  CM  rH   C 


■(otn-.t    D-en^cMto 
fo     cMOJOO^iA     enc^^toiA 

lA  CMiA^cn      tniA^JrHtn 

to  AJ-.ftA>i)I>(J^CM 


O  O  CM  rH  O 
a>  rH  -J  \D  CM 
O  CO  O   CD   vD 


|3 


cHya    c-cncnoo 


icMC-r-    c^tocT^i: 


CO      -J-  <  lA  o  u 


CM  rH   [>  <n 


■£)     [>  H  en 


^  en      CT>  lA  CM  CM  lA 
viuiCnr-l      -.fiAC^lAvD 

cMC^-*to    [>mvDmAj 


AJ     -J-  >  I>  r 


•       -     "O   CM 
^    (U    01    01  -o 

0)  Q 

T3  Q  Q   Q  O 

g  Q  5  K  o 


4>  a)  -o  -a 

•2-g  §  g  g 


11^ 


>  o  o  c 


^i9-i*-«»«-    4Q-«^^*^-« 


§tM    U-1    rH  «■ 
■«-■«■■«■ 

»  t^    (^    td    (U 
XJ   "O   T3 

f.  S  §  3 


§  ss 


lA   rH  ■«■■«>■    0) 

«*■»  u 

h  ti  Q 
f4  Fh  OJ  11  s 
ID     OJ     rj    TJ 

■g-g   §  g  g 


•aOQQQ  QQooO 

3  5  u-1  S     -.  -    -.©"o^q" 

-    "irT^  "A  o  o  o  o 

W-«-<»-»-3-  8»  w  <*>  w  ■»» 


I  (h  Ih  a 


rH      rH    (U    01    e 


^H  -^-W 


3  -a  T3  a 


Sg 


01    'O    Tl 


»■*»■   «■ 


8§i 


5  «■■«■■ 


)   CM      lA  rH  ■ 
H  ■«*     ■«■■«■ 


^*(j-   OJ 

H  V-  2 


<*T3   ■O   Tl    1 


rH  rH  CM   "A   rH 

■«■■«*■«■-««■■«■ 


§  I  3  :,  c 

O  Q  C 


Business  Returns/1967  •   Proprietorships 


57 


;  9  3    s  i 


S    '  ' 


in  r^  iD  m  t> 
a^  ■-{  -^  n  to 
Oi  csl  (^  CM  to 


CM    i>  \D  to  <£)  &    Nm->ta.iA 
to  \o'  ^  CTi"  H     ia"  >f  c*^  m" 


r  I    (D      vD   CT>   OJ  c 

in      CTv   OJ  O  C 

—       -.f     m  to  fM  u 


I      I    O  -J-  -4      (M  fn  vO     I   pv        I 

O  IT*   tM      Ol  n  O         ft) 

f-i       -i     (n  to  uS 


C-  ■-' 


(£■8 


%  0^  CO  ^  C 
-  -*  CM  tn  (^ 

^  c\l  0>  f^  r 


n  c^  *n  \p  r 
to  >t  o  <n  > 

\0   tM  CM  nH  r 


iTi  to  t^  r-  oj 

iTi  en  (n  to  ■^ 

,  [^  o  o>  c^  t^ 


O  _ww^ 


(^     CO  -^  C--  to    I 
&  Oi  >o  o 


(Mo>r*»o    ocMocN'o 
— NsF  -}  P-  ?!    t^  -^  m  c- 

—  ^r\^tc     tMiX" 


I     ^i 


SCO  O  iry  o  to 
r-  o  r~  g\  ^ 

-  vD      O  CO  "X)   C--  Oi 


to         •Oconi-J-     --itncM 
-4-  CM  ^i-^  r'N      to  Oi  rH 


CM         0\    r 

'     .-I  r  .  .  ,     .  . 

CO  CJi   rH  CTv  >J 


r^  IT.       CM    <H   ^   OJ 


CM     IA  to  to  -+  m 
^     en  vo  -^  to  o 

-C-      O  -J-  tA   vO  CO 


lO  O  to  f 

c\J  in  CM  c 
cvj  en  u 


CO   CM  CTi  -J  Oi 
ir\    r-f   'f   t>   r-l 

o  c^  CD  tn 


■^t  ^  ^    -^~f 


e  -8 


--r-     -*  oi  vD  c 


t-OC^>vO      \OintOCMiA 


o>  vD  in  u 
m  C-  to  ^. 
(T>  -i)  ^  c 


-^e^.  a?? 


H  rH  en  ■£!   en  OJ  u 


1  s 

n  u 


ill 


O     w^_^^_-o 


O  C^  C-  r 
lO  vO  C^J  C 

-^  -J  I>  u 


tn  vovorj\oo  cMOcvJrHto 

O  xDC^tO-HO  \OrH--JtOvO 

eg  ^onn-lc^^  cmcjvf-i^^ 

■JD  rH  to  vO 


[>      ,-,--,,-,,-,^0 


s?; 


—  •— .^v^  O        CO     r 


en   CO   tn    rH   -* 

f\J  CM  ir\  ^  O 
0\  O  O  en  in 


-J-  Q  vD  Oi  in 

in  a    CM    rH   -J 

-J-  -*  en  to  e'\ 

-4-  «o  u-Tr-T 


^  \D  m  --t  to 
^  vD  tn  \fi  to 
CM  to  in  o\  f-( 


a-  cvi  ?!  <n 
■H  a>  vf  ,-H 


.„„g  §sf 


en  rH  -4  >     m  to  -> 

vO  CM  vO  CM      Ch   CM  C 

-.to  O  O  m     mo 


c-    en  >t  -J  ^  u 


O  tH    ti      B     >- 
-    3   td      "    ~ 

I      0)        3 


oy^r^Nl■c^     tommcMc- 

IACJ>i-IOtO        r^^DlAIAO 

>too\o^     »oo*iocnin 

■Co"  vo" 


o  ov  nj  o\ 

C~-   CM  O  O 

o  to  C^i  m 


>   Cr>  O  rH   CM 


nj     \o  vo  r^  c 


a  ^^^jP 


tn    en  -4-  c-  to    I 

3rH  m  en  o 
to   Ov  vO.  O  '—• 


D  vo  to  r^    to  I- 


&        J 


rH   C^  (7-  to  CO 


l-J-CMrHCO       OpvCJNOJCM 

\OincMm     cMf--d■^i^£> 
-H  en      o  C-  sj-"  en 


to  O  t^  t- 

-4-  to  ON   CM 

to  o      o 


O    rH    O    [> 

CM  >n  O  vD 
-      cvj  CM  m 


to     [>  en  c^  [^  m 
en     en  en  %f  CO  o 

CT.      <M  CO  CM   C^  to 


CO      C^   \D  CM  ON   r 


CO  \o  tn  <j>  ci 


I     t  en     c^  t 


CM   sO  t>  to   r 

\o  oi  a^  o>  r 

to  \0  t^  -I  c 


So.  rH  lO  O  *n 
>£l   CTn   m  CM   O 
i  to      ON   C^   \0  \D  ON 


o^    en  \o  -4-  to        --^ 


Sen  ^0  CM 
\D  en  CM 

--4-   O   CJ    rH 


J  e^  St  c 

h   vD  CM  C 


-4-  O  ^p  to  CM 
rH  [>  en  ON  -H 
c\l  e»^  in  f-  o 


1  g  St  in  in 
<  ^  c-  ta  f^ 


o  o 

■  o  o  o 

■  ■      ■      •  O  O  O  O  o 

■  -     -  o  o  o  o     -    - 

■  o  o  o  o  o    -o  o 
•  O  O  O     "  -o  o  o 

-  ~0  <M  in  rH  «-*j-  d 

0  CM  m  r-"  '4  4«"«9-            t 

O  «■■«■-«■  ti    (h     c 

O                        .  Fh    Lh    eu    <u    t 

rHOJOjiu-a  -OTdcct 

■W-T3  -a-oq  gc39< 

£■  c  g  T  3  3 

fn  3  3  ^  o  o  c 

01  a  o  o  o  Q  c 
ooooo  ooooc 
goooo  oo    --. 
73  o  -r,  1^     -  •«    -o  o  c 

-  -    -o  in  o  o  o  c 

rHrHCVJ~lrH  CMmrHCMir 


N  en  Q  u 
3  rH  fS  e- 


rH-d-yjin  fnoocnrH-4 

>v£lC\JO  eMCMm-4CD 

-ON-JC^O  O'OOenin 

--fnrnrHC~-  •■D  i>  \D  ^ 


cy     OCMCMrHCM  mcounvom 

ON    ocvj-j---toN  c>rHcnfn 

en     cdcnvonDnT  ^o-j---!  -^ 

rHC--tocovDmenr^  — 
sf 

■  o  o    ■ 

O  O  O    ' 

O  Q  O  o  O      ■  "D 

■  ■      •   O  O  O  O     -     -    -  0) 

•  O  Q  O  O  O      -^o  O     ■  +^ 

■  O  CD  O       -  -.O  O  O      ■  f-i 

•  m  O     -un  O  O  CNj  m     •  Q 

•  -  -o  cy  m  rH«5-to-  01  ft 
•  O  CM  IT.  rH  *5-  «*■»  Fh  ii> 
-      O  -«4-*l--«e-  h    h    Q  (h 

O                         (h  Fh    Fh    0)    eu     5  ' 

r-i     r-iai'Deu'a  -o-acch  o 

•«■=•=•=§  §§93o  c 

Of^333  oooro 

E-ioj               a  Q  oQo  cy  ■t' 

T3QOOO  ooooo  ft 

Soooo  oo     ^    ^    -^  -M 

D  o  m  o     -^  •>    *o  o  o  oj 

•«   -    -o  in  o  o  o  o  a 

rHrHCNjmiH  rNjm^nj'A  lu 


•4-     en  rH  ON  vD 


o  o    • 

o  o  o    ■ 

■ ••■ooooo- 

•  •      •  Q  O      O  <D      ^     -    . 

•  O  Q  O  O      O      "O  O     ■ 

-  O  O  O      •»       -O  O  O     • 

-  m  o     -m     o  o  CNj  m    ■ 
'     -s    -o  ry     in  rH  -t^-tB-  O) 

OCNJ'ArH«--»*^e-  Fh 

O  -«■■«■■»  ti    Sh    Q 

O  t,      h   (-   01   ei)   a 

-hf^tiiu     (uiD'a'o 

r-t    Q)    Hi    V  T}       ■O'OqGt. 

■ft^-o  -a-os     SS33o 
t.  3  9  3  OQO 

a>_  QQQOOO 

T30000     OOOOO 

§0000      OO      -^^ 
o  tn  o     -      -    "O  o  o 
-    -    -O     lA  o  O  O  o 
i-lrHCyU-lrH      cym,HCMT* 


:  :  :  :  :    :  o  °  °  ■    ■ 

•■••6cDOo8''0  ^ 

•  -      •   O  O      O  O  %%    •       0)  o 

-  o  o  o  o    o    -o  o    ■     ■♦^ 

•  ooo-      -ooo-     f*  "O 

■  lAO-moOcyin'      O  C 

■  -     -O   CM      m  rH -fti-to.  <U        ft  O 

O  CM  -A  rH  «    ■«-*»  u      m 

O  -W-W-W-                           t,    L,     O        tf  += 

O                         tHFoF^^UmS  <» 

rHOiQjeU'a'a'Occ^      O  O 

■«"a -o  ■a§|g930C  ^ 

[^333              _ooQto  o 

Of                 ooqSoO+^  ^ 

•aOOQO     ooSoO      ft  HJ 

C  5  O  O  O      O  O  ^y^     -     -rn  O 

3  O  m  o     -       -    "o  o  O      o  O 

-    ..    -o     ■c^  O  o  O  O      o  U. 

rHrHCM'ArH       njin^f\,m         QJ 

«-«■■««■<«"«■    ■«-w-.w3.^4.  *3-     cd 


58 


Business  Returns/1967  •   Proprietorships 


o  o  ^  5 


g^^ 


e  -8 


•£)   >£»  -i)  CO  O  O 


i-lfl^t^Cl   r-!\0C^C0*O 


3  CM  lA 
c-  o 


•sf  >0  Oi  Q  -I 


1  -4"  CM  m 

r  -J  tn  tn 


n    r-*  *-'-^  r 


0\   vD  CO  t-  O  \D 


3Q»tOCT.\D     O-J-iA-IC^ 
CTi     CD^v£)tA(J>     iAiAt>C>-^ 


^       r-C^-HC^CO      CMC^vOCTvQ 
CM      in-^\0'Ain      OiAC-IJiO 


\DCO\D-l-Cn      CMONiA-^t-^ 


-  ^£)     n  r-  C 


C^  n   CM  C      _ 

Cy  CM  C-  C-  f^      Q  U 

t-t  O^  \0  O^  •^      ^  u 


<n  c^  St  ^  C*- 


CM  o\  o  a>  u 


"»  i>  °  (^ 


t^  (n  -J-  to  c^ 


CM  c-   CM  -J-  "A  en  c 


n>iiA.-(    -.fcoojcnc 

(MCO-H      -J-tntO^C 

■A     o  CO  -i-  ^  r- 


CM  O  CI 

-J-  ^-vCM  n 


:*r  p  c-  ^o  'H 

rt  CM  ^   ffi  u-1 

^  o  'O  CO  <n 


fS  -8 


■  ON  Q  \D  ^ 

I   m  CM  n  -} 

■  sr  'A  lA  cA 


\D  t^  c** 
\  m  A]  C>  O 


CM    coiAo^— tr-    -^cc 

CO      0\tOiAO\C~-      >OtON 

Aj  c^^.-(a\^  (n-^c 


\  CT>  O  O  »0 

r  r-  lA  CO  C-- 

r-t  ^  vf  -4- 


^  >r  -vT  Ai  o\  o  tf 


■  c^  c^  to  \0 

I  M  CM  <£!  o 

o  o  en  Ai 

o"  n"  ia"  (>  Ov  ^st"  CM  U->  ;^'' 

AJC^Aj    Mcnt>cijrt 

C^  \0  CJv  to  t^  m 


1  lO  Al    CO  vt  r- 

^  ON  to  -i  a>  r- 


^    0\    t>    ir\    r-i 

C-  lA  o  en  \0 
-.J-  tn  D-  \0  t^ 


^  CM  CO  CM 
^  ^  0\  O 


HONE-      AlOJMJtnn 


SSsta 


to  m  -o  _ 

G  -H  "  ^ 

■ho;  g  :; 

S  S  (§-8 


hajc^-OnT     cnoir 


rH>l->D-d--J-      cT>coa>-ico 
(no      CO  CO  CM  O  Q 


t- 

s 

35SSES 

vD  lA  CO  "A  ^ 

U-.  OJ  >1-  I-)  CM 
rH  0\  C--  lA  CM 
CM  n4  n-l  cn  to 

^ 

m  O  lA  «D  3 

(M  CO  C-  lA  C^ 

CM  01C--CDCTVCM  vOC^^OC 
(J»  .— (vDCO-— l(J>  CMOCninr- 
f-l       t>CiCMNl--Nt       (Jlr-HCOt^C 


11 


D   C\     rn    >J  Q  C 
D   lA     >!■     I>  in  f 


Aj\oocnto  c^•I>c^^D^ 

Al^ffii-lvO  voNcoOC 

mm-DAjiA  \oa>Ai^^ 

CMCM^^fvD  CMtnAJ^ 


§  ss 


C-  00      MO 

_    cmcm" 


CM  rn  to  O  ci>     cji  >■ 


>= 

s 

1^ 

-s 

>-< 

+J 

o 

w 

to 

!a 

u 

CJiCDiAIJs-stfMriOtn'DC^      CM 
cn      ^OOJ-4■,-^^0     rHO-fCMOO      -^ 


c^    -^f  o\  ON  CO  c:^ 


-"  CM* 

in" 

:^' 

^ 

vo" 

en 

.A 

<n 

tn 

nH 

lA 

D  sf 

ssyi 

^ 

\o 

•4- 

h; 

tn  iA 

4 

_,    fTj" 

(n 

en 

cm" 

y  ^ 

>I 

CM  OOiCMOcn  (M»D>-IC 
•J;  --JONOCorvJ  Op-i»OC 
CM      MIAOIAO      rHCMiAM 


4  St  M  O  AJ 
H  vO  rH  -4  CM 
4  to  O  O  nT 


to  M  en  ^o  -f    (n 
-^  00  <n  c-  (n     M 


li 


c^  r\  ty\  o  f:^    eo    C-rgo 

CMCOQOnC-     r-l     i>«OU 
lAlAvOCM-d"     OC~-C^f 


to     o-Jr-icMfn     >t'- 


CM  \£)  \0      CM 


5  cn  \o  lA  cn 


fM         CnONpNOON         1— Itni— (ONr 

tT>  (nr-tf-iAoococ 


"lACMiAM  lA   r-{  -t  a\  a 

•cotONOcjN  <-i   fniAcniA 

IOniAnOvO  CM-4-iA>JOn 

irHcnc-co  vocM^Nt'O 

M  CM  en  CM  c\i 


-vt  Mto.HtnoN     ONOiAooAi 

lA  CMCn-st-^C^      sTCMlAlA-* 

lA  CMNtiA-.}rH      Oi-Jvi-C-CD 

cn  Mfn-j-NOCJvcncn 


CO  ^mtOvDON  CJN<-!TOOiA 

lA  tftiAcnooN  c>£>fnAJCM 

m  tn-Hto^jco  Aioc^r^o 

C^  tOtno-flA  OiAOOC^r-l 


jvDcn    -jcoioc^-. 

'^tocniAc 

J  c-  cn  CM  ^ 


rHcn-4-ONC^  r--j-tONi5M 

NOtocntno  Q  cjN<nrncn 

.-(-J-i-li-l  NDCnCT'tOr-l 

rH  -J-  C-     O  to  f-  lA 


coc^cniACM     o-j-cor-iH 

rHvOOtOCM      OCrNt>tMC- 
C^AJS-J-Cnj      VM-JnDO\On 


H    ON    ON         ON    vO    1- 


-i     t-(C->i-M-'~i     cM-4-toMcn 

On      AllArHONlA      -J-TO-^nOAJ 

o    <-!      -f-j-c^    cosrcnAjCT. 


^  Q  ON  ~t 

H  -J  CM  CM 


fS  -8 


in  Ai  m  cn  CM 

-J-     rH     ^     m     lA 

C^  CM  -O  CO  -J- 


i-l  ^  c- 

s3; 


r-ICM.-ICOrH      NOONIAC^IA 

i-icnc^oivo   o-j-AjtncM 

r-l    •£)      Aj     lA  cn    i-l    ^0 


-^lAM-j-co     :Jc^A)o^cn 

M-JO      cncoCM^O-H 

i-i    .H  CM  lA  cn  cn 


cy-^f\J«Oi-l  C^CMCO^l£l 

■^OC-iOCO  tOt^ONM.-H 

OC^u-NiACM  OiiACJ-CJiiA 

0:^ONtoo  oo--i-<^'oooN 

lACncOOrH  COCBr-JAJCM 

rHCMC^iA  r-lc^coc~-cn 


'"SJ 


II 


cn^ocn^m  oo  o" 

rH-d-cMOON  cn   ^  c 

lACMlAQlA  .-(CONl 

CMONCJ>t>ON  cn      rHC 


c-  \DnDcmo\o  \0<nr-cMM 

c-  --ccoc^cn.H  ONCoc-rH-j- 

vf  OOOnC^On  ONCTNvOrM-J- 

vo  -^tncMiANO  (ncncn.— I 


O         S    CM    ^    r- 


lA  o  -H  r-  r^ 
p-  c^  tn  p  CM 
cn  cn  vo  cn  cn 


>t    oc-cMoor^    oto-^fr--.t 
»o    opAJiAON    r-tn^r-iiA 

lA      lA-JiAlAON      O'-InOi-I 


§CM   >A   r-.    '4-      *>■««■ 


-    fct     Ih      t.  i> 

T3  T3  -o  q 

11  o 

o  p  o  o  o 

G  O  O   O  O 

3  O  lA  11  - 

jH  rH  AJ    *N  -H 


I  i 

■A  O  O  O   P 

^-»■*e■^*■«■ 


p  5e-« 

o 


3    fNJ       U-,   r- 


Fh    (^    HI 


Fh    F^     ( 
I    0)    01     1 


8Cy  lA  r-<  «■ 

O  fH 

•^  ti  r^  Fh  o> 

rH     01  0)  01   -" 


O   P    CM   U- 
lA    r-J-«4-« 


01    01  -o  T3 

■2^§g  j 


s  §s 


888* 

TV  o        -1 
-     -O   A 


a)     -W-TJ   n  -o   c      C   fi   . 

^  ii s  as! 


sss? 


«--«-^-«--«-   Ss--**^^^^ 


't»'4»^«}-4»     ^-M-^Si 


■8  8  8 


-    -     -o"    ia'"o"S  S  o 

■— liHA|'Ai-(       CMiA—irulA 


I1 


Business  Returns/1967  •   Proprietorships 


59 


y  CO  m  rn  c\i 


>0      0\|-*iDn      rH-^lACO^O         I 
■>t  C-OJO      "Hf-OOOC^ 


H  ffi      \0  t*-  -O  0 


CM  O  TO   P 
O  ■*  lA   C 


___„.,.       . -ITlrH 

-JiA-^tOvO      CJvrHTO'Oa' 


H  -J   OJ 


C*l      TOO'' 


TO     c-mo^-.j-tM     f^ory'0>D 

CO       -Hf^COrHQ       0\   ~i   \0    CJ 
r-(  OJ   >J       •-<   -H 


■3    §=- 


HiA>0\D\D      -J-TOIAQM 
HOivO'Oiri      tO'OCT'fMr 


S  -8- 


TO      --tC-cnvDC^      vOCJif^U 
•J3  rHrHnoj      ir»iA>t 


{^  U-\  (J.  -H  r-l  t^  Q 
CM  >!■  CM  CM  .-I  r-l  ^ 
f^  lA      OJ  -.t   iH  to  CM 


sf      TO--tOiTOiA      O^HqTOS 
CM      ■HCOi-lr-l      tOf^STOO 

fl      rHf^.HC~-\0      vDiAC^>f(M 


8  5, 


0->tr^>J-CM      lAOiAfMt^ 

CM>JlAn-l-^       CMQ-.trMOJ 

i-itnc'l      (^CovDCMrH 


C^   -d-   CM     I    f^ 
vO   O   [^  0\ 

>t   TO   CM         -J- 


AJ  (nvO->fQa-  \0  O   T,  C\i  t> 

ON  «0-:J-(M-3iA  iHOvJ-r-AJ 

Oi  CMC^iHCMO  (^rHa>f^lA 

TO  iH  ^  lA  mCDAJ-Cncn 

\0  1-1  OJ  CM   rH   lA   CM 


TOCT'HCT.CO  TOrHCMt>t^ 

TO'CTO'DCT.  m>H\OTOC^ 

rHCT^iHOO  CMOCMCntO 

-J-"  [>  o-T  Cd'  Mi'  m"  to"  irT 

CM  -.f  O   [>  "A  O 


S     2 

a  ^  'c 


Nf  tno-T-J-Q  >flACMvD\D 
lA  \DCM>i-0'5  t&QrHfH-J- 
•sf       ^C^vOCniA       rHrnrHCOcA 


C^  to  C-   C 
t^   AJ  \0   r 


3  <^   CTi      cri   <M  \0   C 


o\    -vj-  -J-  o  r 


1  g.  lA  CM  i>- 
N  CM  o  r-t  m 

[■   i-t  lA   CT"   ffl 


)  TO  p  -.t   C 

J  ■£)  5- 1>  c 


r^      M"  lA  O  -^t  V 
CO      Cn  AJ  n^  AJ  t 


vO  CM   C--  O  O 

vo  o  Q  .-H  m 

■H  CD   in  rH 


^  O   [>  O  TO      -.T  C 


TO      C^C^TO'-DnO      f^{>C\tC~C 


CM  (Ji  lA  CM  CM 

rH  rS  c^  5  m 


O  -J-  ON  >D  vO 


'"3AJ1A   OCM^tTOC' 


--        15-8 


H  rH  \D  tn  r\;  o\  r 


C~-  •£)  \D  Q  <r\ 

iH  ON  -4"  <^  en 
vO  C^  tn  O  lA 


— ^£~-   CM  C^  CM 


■^    to  >£)  vo  r-  u-i 

'^      O  <n  lA  TO  lA 

0    tn  ON  lA  "A  cjv 

TO  lA  NO   UD   lA 

■^             Ov  C^  CM  >A 

0              n  -^  o 

lA  TO  ^  >£)  vi- 
ce g  -^   CM 

rHD-iAtnvD  -*CMOCnr- 
f^mC^TO-i■  vOCMCMAJC^ 
ya-J-^tONvD      iAiA-^fTOt> 


li~ 


lA  to      C^  CM  C-  \0  ■; 


C3N  O  >  lA  rH 
nD  ON  rH  O  C- 
C^   t>  CM  CM  CM 


NO  vDCM(J>-J-cn  \D0NOC 
ON  'OrH--l-ONO  AJrHtnC 
-d"      rHtONOrHtO      IACNJnOC 


CM      \D  -vj  CM  >J 


\D      -J-vDCpiAO      TOvDO 
cn      ON^OtMrHlA      lAvOC 

o     n-d-TO>j-m     ONvDo 


ai- 


TO  vO  O  lA  m 
C^  ON  tn  ON  lA 
lA  C-  n  f-  TO 


1  ON  0>   C~-  TO      CM  U 


H\OCT>C'^iA      iAC^£>-J-fn      ON 
■~       OC-ON      TOtJNCOCJNr-      O 

\oaNNOcnm     lAfOvjtno     r^ 


D  C-  C-  OJ  -^J- 
H  lA  lA  TO  rn 


N  O  C^  rH  CO   (J\ 
1  «D  O  CM  CO   tn 


t>  >t  rH 
nD  O  -vt 

-J-  to  vO 


rH    TO  -I  c-  CM  r- 

ON    ON  VO  ON  ON  AJ 

>f   CM  ON  CM  OT  C- 


ON  TO  CM  CM  m  -— - 


4  TO  C-   O  ON  r 


3  O  TO  CM  c^   cn 

C-  -J-  TO  AJ  NO 
<0  •i   i-l   t-i  (J\ 


(S  -8 


>tOTOO--f       t^ONOTOlA 
On-J-^J-COC-      QO■^l■C^AJ 

rHf^cMONTO    Sor-ocn 


CO  lA  -J-  rH  \0 
cn  to  CD  CI'  ON 

Q''cNrC>rH''Nr 

rS  CM 


■<  rH  On  C-  lA 

H  -J-  TO  lA  C^ 

AJ  vD 


On      C-CM'D-.JC--      ON-J-aN-4-t> 
TO      TOON^ATOON      rHOOON-t 

CM     NOCJIA-4-C-     r-OAicn-j- 


l» 


■^OnCTsnOiA  yO  (O  -^t   i-i   kO  cn 

fnTOr>cnON  C-OiArH-J-  -.J 

■i)rHlA>AC^  rHtO>ArH  r-t 

lA  m  rH   -4-  -4-  rH  r-T 

o  o    ■ 

O  o  o    ■ 

■  ■      ■      •   O  C>  Q  CD  O      •  TS 

■  '      •   O  O  O  O      -     -    ■  1) 

■  O  O  O  O  O      -NO  O      •  -f^ 

■  O  O  O      -  -O  O  O     ■  (h 

■  lAO      --J~i  OOCMiA'  O 

■  -     -O   AJ  lA  rH  -«9-«»-  01  O. 
O  CM  lA   r->  *4  ■«-*S'                 U  <B 

g  -t*-**-**  (-  tH  2  *^ 

o                   .  f-.  h  0)  ai  e 

111  S  §  §  3  §o  a 

D  OOQOOQ*' 

a  O  O   O   O  O  O       -     -     -  -H 

rdOiAO     -  --000  OJ 

^    -    -O  u^  o  o  o  o  o 

rHrHCMArH  CNJlArHAJIA  Ot 


rH      On^JCT-CTnO  rHvOIAlAV 

CJ-      tn-J-ONCMO  cn-vfTOi^Nl 

tn      t^CMtOOAJ  -J-rHC^CO 

TO      -J-iOCnNDCn  vO-J-rH 

r-    CM  CM  CM  en  -^  i-r 

o  d 

o  o  o 

o  o  o  o  o 

•     •      ■  O  O  O  O      -     " 

-  O  Q  O  O  O      "O  O 

-  O  O  O      -  -<D  O  O 
■    lA  O      "u-v  O  O  CM   "A 

.        -      -O    CM  U~l    rH-«-««-    I 

■  O   CM  lA  rH  -W-  ■«■■«»■                 1 
•       O  ■»-W--»0-  h    fn     I 

■  O                         ^  Fh    f^i    0)    0}     I 

rH     rHOJiuai'a  -a-acci 

5  **|||§  §§^^  ' 

o;-ip33  qoc 

e-iQj  ogoOQc 

■aoooo  ooooc 

5  0000  OO      "- 

O   lA  O      -  -     -Q  O   C 

-     ^     «0  lA  O  o  o  c 

rHrHCMiArH  CM^ArHCMU 


lA  mOiAiONO  t>vDCM»ACM  'O 
ON  nOOnTOOncM  NOTOtnC^O  NO 
NO      miATOiAO      TOOCMrnCM      >f 

O      \DCnCMD-tO      lAONCnrH  CM 

NfTOlAiAlAsfr-i  rH 

0) 

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o  o  o    • 

O     O  O  O  O     ■      "O        t-j 

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•  O  O  O      -         -O  O  O      ■  Si  Tl 
■    lA  O      -'A      O  O  CM  lA     -  O  C 

w     ^O   CM      lA   rH  ■»"«3-  tu        a.  <U 

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■  O  «--«ft--«0-  tj    ti     o        t.  <-> 

■  o  j-.t4fH(ua>B  tfl 

•.|L,fHf-lU        (DID'O-O  *^ 

rH       rHOJOOJ-a        tS-OCCf-l         O  CO 

m    ■W--CI  T3-ac     CCS30     c        (u 

of-333  ooora        o 

E-i(U  OOOOOOi->  c 

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§0000  OO      *-^T(           o 

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•     -     -O  lA  O  O  O   O        O          t. 

i-HrHCMIArH  CMlArHCNJU^         QJ 

■«"«■■«■■«"«*  W   W  [Q   W    W      Qi 


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ffl      a)     -«■ 


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08888 

o  o  -  «  - 
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o  o  o  o 


■t/i-ta^-t»-t^    <»■«»«  t^-«» 


60 


Business  Returns/1967  •   Proprietorships 


1^! 


CO      rH-4-r~-Nto     cyirtrHiniA 


H  ri     &  rH  to  iH  m 

m   ■£)      t^  03   0>  CM  OJ 


3  n  r^ 


-ass 


g  s 


ODOr^OJ      -.J-C^CNJO-^ 


\0  n-DiH-^f     -sfc-t^tn 


Smtncj     a\  >£)  c\i  a^  -t 


a  asss 

CO      iH  U-i  C--  CM 

p-     <^  ir\  m  CM 


n  n  o  o  c-  en 

iH  f^   eg   1-1  ^o   r^ 

CO  (Ji  03   (-1  (J\  O 

-,*  C^  03  C-  lA 


OiA  -st   [>  U-1 
C-OD  CM  O  to 

•-HCM  ra  o>  c~- 


t>  CO   vO  -> 
CM  C-  (H  0 


CM  (N  -O  a-   C^i 

31A  iH  u-\  r- 
r-J  r-  ir»  n 


H  lA  O  >!■     I 

SON  VA 
o  o 


-\a  C3   t-  Q 
I\^  03   iH  ffi 

■HiA  ov  >r  -H 


CM       C*S  >f    IN   r 


R  ;r 


>f  OJ  C-  CM      \D  f 


•&  \0  to  V\  \0      ikOt^-J-CJiCO 
-JCMlAtOfn      mocM-j-o 


CM       O^   ^   \0  CO 


CMCO!^      rHf-iri>-*3 

■  CM  cr>     cMtn  o  "A  r\) 


ON  Oi  O  O      ON  <£)  U 

(T^  03  tn    >o  vo  0 


gtn^O      r^^OIAC^I> 
JON-JC^      OOO^OON 


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C     '     I 


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Business  Returns/ 1967  •   Proprietorships 


3i-l^&>>DO      C~  yn  O   \D  O 
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(H  -j-      C  IT'  <T>  »n  CM 


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64 


Business  Returns/ 1967  •   Proprietorships 


1?^    3- 


li 


r-i    iHg^eoCTitn     o  to  ■<(  Q^  ■<      • 

Sr^QO'h-t     a\  to  til  O  'n 


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65 


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Business  Retums/1967  •   Proprietorships 


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1,088,414 

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724,947 

114,026 

13,894 

£ 

M3 
£> 

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£ 

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1,508 

12,214 

183,275 

663,341 
6U,226 
137,350 

1,865 

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NO 

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CO   -4  vO  C-  -t  CM 

en  «6  to  (n  in  -^ 
ON  o>  no  NO  ON  fn 


r-i  -j-encQcor-  enmcMNDcn 

\D  QNOcnmcM  cncpo-tto 

o*  cMcnNO^tC"-  encnoN-^m    .— - 

c^  r^cMlnc^c^^-^^^M    — 

NO  .-i   r-i    --I 

en  i^fcnc^cM  ON-j-cniANO      1 

r-t  totntoc^  o-iNooiH 

CM  •^■■-INO^CM^iAlA 

nD  r-T  fM*"\0^iA"p^rM' 

Q  r-1  CM   NO   in   en   rH 

AJ  -d-ONCMi-IQ  t-CMCMtOO 

CM  rncMNO>fcM  tpoc~-c^-5 

en  rHrHCMiHrH  -jMSOintO       .— ^ 

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t-  -^^MDCMON  oJ^CTnTOOn 

in  en-j'-oco  r-ti-j-cnf- 

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CM  sf  On  CO  CO  <n   rH 


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en     cmoc^onnD    en-^'i-tcnc 

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t  TO  eg  n6 


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Business  Returns/ 1967  •   Proprietorships 


67 


rvi  fv  c\t 


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a\D  (M  in 
O*  CO  00 


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5  lA  n  CO 


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H   VD  rH       [> 


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C^-^r-cM-^jcMcy     -J- 


a\  n   C^  O  CM  C^  CM 

\0  CM  CM  in  c-  c^  to 
m  o\  en  CM  vo  to  m 


t>l>C^(^I>CMt>  0\ 
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vO      vOtoC-tOvOr-rH       O 

to         >ONl-rHrH;.+    Sj-Nj-         to 

\0     ^  .-t  <M  \r\  r^  .-t  ,-1 


to  CM  nj  £^  (^  c^  m 

CM  -<   vO  CM  C^   n  C^ 
CTi  CM  n  O  fM  to  C^ 


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rA  tOOrHrHiOO^^  CO 
O       inrHCMCnt^»DrH       VO 


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r^  c^  cn  <n  r'\ 

CM  ^  CO  CM   rH 


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cMmCM-j-oocM     Oi 

tO-J-CMO^CTiONSt      St 


vo  t>  ry  rH  lo  iT>  o 

CM  O  >t  0^  "^  O*  ON 

in  m  CO  -J-  c-  CM  rH 


CM  in  a>  lA  rH  o  sT 
m  CM  r~  rH  c^  m  to 

CM   CM  lA  rH  OJ   C-  to 


sj       fM-d--J^OrHC^CM 
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-J    o--Ho\\5r^>ijcn 


D-  CM  m  nJ-  O  C-  CM 
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CM  [>  rH  rn  0>  »D  rH 


Q      CMstvOONsttMC^      to 
CM      cMOrSSDCMCOrH      •? 

lA     tOrHcy>Dc-ino     t> 


On      CM^QCOOOQiA      to 

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N  rH  q\  «o  O 

1   ni  ft)  On  (5^ 


5  CM  CO  CM  (M  rH  to 
CM  On  t^  IT)  CM  On 
N  \D  &  On  CM  sO  vD 


C^         VOtVONONrHrHst 

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ON      CMCMCMOnO^-J- 


J  O  O  to  <- 

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~  ON  ON  in  nd  -■ 


3in  ^  -J  (M  0 
en  O  rH  o  c 


D  CM  «0  CM  r 


O  C--  lA  in  rH  ^  o 
in  CM  lA  O  C~  ND  o 

O  O  CO  nO  -J-  to  to 


V-i  O  vO  CM  CM  -4;  O 
CM  CM  r-  vD  rH  CM  C^ 
ON  sj-  ON  nD  st  ON  CJN 


l>   CM  O  vD  C 


C-  CM  CM   CM 


in  CM  rH  C-  CM  CO  O 

to  ya  CM  CM  to  to  ON 

ON  St  CO  CM  CO  C^  C- 


5°^  :} 


D  CM  t^  CM  ON  IT)  vO 

^  rH  nj  to  CO  CM  \D 

a  vo  m  o  m  r-  on 

C  rH*"  rH  rH*"  C-' O"  S 


ON      C^-J-inC^CMrHND 
ni      tQ'jAJtoniAQ 


CM  (i  m  en 

rH    rH    rH    vD 


CM      D-  [>  to  > 


amONstcMCMrH     t- 

%CMONCOOJOCO      ON 
IvD-J-OOOJcy      tM 


^  CM  lA  si- 

a  Al  On  irS 


to   lA  rH  (M  C 


5(.~ 


•-t  CM  O  CM  >  m  CM 

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CD  ONrHCMsJ-miA- 

CM  stCMCMrH-4-(n- 


1   ON  m   CM  CM   C~- 

a  CM  m  ON  sf  o 

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C-  On  CNJ   rH   rH   ON 

O  c^  sj  -J-  in  to 

m  [>  lA  CD  m  CM  ^^ 

CM  NO    lA    -4^    rH  -— 


t^  OJ  H  C 

st  CO  c-  c 

vfrsTrH^O 


a  in  CO  NO    . 


CM  CJ>      to 

CM  o     m 


CM      £^  CM  st 

rH     t^  t>  CM  o"'--'  O  cy" 

[>  rH   CM  rH 


a  -.t  ya  ON  t^  o  cnj 
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a  -5  ^o  m  ,--.  nj 


C^      pNNOOiAsJNOC^ 

lA    f-iproi-ii-HONCT* 

to       E-fMONCnfMrHrH       -^^ 


3  R? 


J  to  o  t>  ^O 
>  r^  E^  i>  vO 
^  to  sj-  to  sj- 


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C~     to  m  si  NO  t 


CM   m  -t  CM  (JN 


efM  U 
si-  s 


to  cp  to  (3N  r-  to  rH 

CM  --J  r-  ON  nO  st  CM 
rH   tr<   CM  CM   C-  -i  ON 


rHiniA^tMo»eo     ^ 

ONQCMOisl-tOrH      nO 
CMt^fMrHIACnO      CM 


nD      s]-C--J--JnOsJ--J-      -^ 

ON    njinONOCoc^NO     r-\ 

>D  rH  st   CM  CM  CM 


st     lnrHOC~r^sfc^ 

CM      C^lncytON0^6cM 
CM      tOsftOOiACMrH 


t  CM  O   to 


9  to  to  Q  ya 
CO  c-  y5  r- 


CO  rH  O  AJ  r 
t-  CM  to  [>  U 

ON  [^  rH  CO  C- 


to   OC^-ONDsJ-D-y 


to  ya  O  On  CM  lA  o* 
■O  -J-  CM  sj-  £>  CJN  C- 
CM  -J  ON  C^  lA  rH  O 


^  CM  O  O  NO 


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\Q      NO  st  CM  C^  C 


ON  CMtMOCMC^CMO 
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CM       rHlMC^OsttO^A 


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>  ai  o  O  O  O 

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in  fn     f,     f,     6 

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CM  (U  d)  -o  -a  -o  ti 

§  §  §  ° 


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o  o  o  o 

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,      C  S  Q  o  o  o     - 

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rH  CM  lA   rH  CM  m   rH 


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*11§§  §  ° 

t.  3  3  Q 

(U  g  o  o  o 

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.     q  5  o  o  o  o    - 
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-     -O  lA  o  o 


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in  ^-^B-tfi-tf^ 


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.§§^ 


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I     Uf      \iJ    -tJ    'LJ    -U      M 

-  -O  TJ    C    C    C    O 


70 


Business  Returns/1967  •  Proprietorships 


(-  f-  fH  J  -r 


ss 


o  o 
o  Q  3 


'^(S- 


w  o  o  3  ::: 


So.  s  : 

C  -"-I       •)     « 


13 


S  a    S 

Is  ^ 


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3  CM  tn  \0      -— 


m  t^  ry  u-i  n  \p  C 
fM  in  O  •£!  \0  (*i  > 
Oi  iH  --J   O  0^  C-  a 


^  O  .-I  CJ  n  to  -J- 
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J  ir\  O  C-  to  Ov  r-l 


o    -3-  c 


O  CM  t^  •"■ 


3  -t  O  lA 
-I  "fi   CM  IX) 


J  O  -*  O  vD  lO  (^ 


to  CM  C 


3rH  (H  "X)  lA  lA  m 
\0  to  in  \o  o  o 

.-I  (n  CM  CM  ^ 


\i5  c5  -J  CM  c 


\  \D  \D  in  o 
-  n-l  CM  t^  vO 
J   vO  -J  >f  -H 


m  (\j  TO  »A  a>  CM  tn 

in  --J-  c^  0\  m  CM  r- 

C-  (^  CM  CM  CO  D-  n 

C^  (T(  c\i   *0  sf  CM 


3   O  nT  TO  m   .-I  r^ 
3  CM  a>   CM  i-H   Oi  CI> 

-(  o  o>  o\  rH  m  -J- 


O  ^OOC\llACg^O^D  \D 

C«-  ro-^O^TOt^OCM  CM 

r-  C~-C~-l>.-i^-5£>  ni 

O  \00ito>tr^>O'H  m 

3  rM\ot>inO>j-t^ 

TO  cMn'flncj>c---4- 


vD  CM  O  vD  O^  C^  O 

§^  TO  TO  O  vO  m 
\D  in   O  CM  C^  \0 


f^  o  o^  "n  to  o^  TO 

C-  to  t^  D-  t~-   ■£>  rH 
rH   CM  \D   C-  CM  TO  -^t 


ootoc^r-l^oo  ■< 

Sin  r-  oj  lA  rH  p\  CM 
\D  n  nH  CM  vO  63 


to  fno>-^t*-f^iAf^  CT 
O  t^OlArHCJTOTO  -3 
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3  TO  CM  lA  TO  O 
5  -J-  in  ->!'  Cn  O^ 

5  r-j  to  o  o\  --f 


C--      lAvO^CQiACJi      CM 
lA      >JlArHO>'BC^O      O 


-J  Ota  o'^ 

a   O   CT>    O    r- 


O  noOCMAJOr^ 

TO  OC--OOrHrHTO 

C-  iAiA.HC-t-0>CM 

O  (HrHCMC^xOiO-* 

tjv  riTOvOCM^OO-J 


£--  O  C'  TO  vO  r 

<ji  S  S  \D  C^  C 

f^  CM  CM  O  -J'  C 

lA  C~  r^  CM  r-1 


§  § 


CTv   1-1  CT*   C~  CM  AJ 

i-H""r-rTO""t^*"cM'>f 
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o\    10  !C;  rf:  "^  :: 


vD  lA  D-  TO 


O  TO  sf 


St  \ptM>l-(ncMOCM 
^  c'SmiAOAJrH\D 
r-\  ^  t'1  CM   CM 


rH  -fl  -d'  0^  'X>  O  '-0 
O  -^  CM  rH  lA  TO  -J- 
O   C^  TO    rH    lA   lA   CM 


\0      iAa>OiAOCT*iA      CM 
r-\      t-f-C3\OOJOCM      TO 

C^      TOmC-TOC^\Oin      .-I 


m     nj  ON  -t  lA  TO  c 
cjv     o  en  >d  ^  TO  u 


VO       Nt  ^  CM   r 


TO  CM   O      TO 


-(  tn  CM   \D      -J- 


1   t>  t^  TO      O 


S5_S? 

en  en  o  TO  o  tr>  o» 
m  m  o  >H  tM  g  CM 


3 


»0   r^   Q   S>   lA   CM 
rH  lA  (M  IM  Q  lO 

C--  (M  n  rH  oi  n 

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CM  — 'C--  O 


-,r~  -4- 


^    ^    " 


TO      0^      -~- 


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^,— .CM  CJ\      CM      C~ 


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m     TO  — o  ^ 


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CM   [^  C-  N 
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CM  -t  -.f  C-  CM 


as    M  ^- 


•J3  CTN  TO  -*  in 
lA  CM  m  \OTO 
kA  TO  lA   .-I  lA 


0\  \0  lA  TO  u~i 
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CM  Ov  O  sF  CM 
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C-  tn  O  C^  tM  TO  CM 
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CM  -<J-  m  TO  ^D  ^  0> 


>J-  -J-  O  Ch  Q  O  in 
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TO  TO  -H  C-   C 

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G)  Ci. 


Business  Returns/1967  •  Proprietorships 


71 


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74 


Business  Retums/1967  •  Proprietorships 


1.  (1)   to      a   ■ 

;-5  I : 


O    O  3   -. 

^  ^  ^  5  ":; 
e  ft  o  e  -8 


I? 


;3  01     R  ' 


S  a  o  (S  i 


-5  oj 


II 


t<   1) 


s  « 


■a  -a    I    I. 

1    O   O    a  - 


.s 

CO    ^ 


to    t^        »-    ^ 


l3 


ph"  oT  oT-^t  oT -vf"  f-"  in' 

n      rH  (^  -^  (^  .-I 


to      OO'-IO-^t-'O 

to       ■5C--vtOJ(^->t<*\ 

rS  .H  IT*  tn   CQ  (M 


xO  vJDtocxJONinC^ia 

o\  r-i[>orgoN>-iiA 

in"  o  r^i>  .-Tp^oTcrr 

ffi  r-\      n  o  lA  tn  -J- 


S[>  ^  to  o  m 
u-i  ^  to  -J  \D 


3  -^  c-  o  c-  OJ  >j 
3  c5  n  o  o  o  ^ 


J  (Ji  o\  o  o\  f^  <- 


O   (^  fH  fH  CM 


•J3cvjy5cha)00    ^ 


ON  C^  O  r-l  \0  O  £> 

is  -J-  to  en  t*^  CM  tn 
CM  s5  oj  m  -4-  -4-  -vt  ■ 


J  c-  to  to  fn 

-  -J-  CM  ^   i-l 
3  CD  to  Ov 


«0  <n  >i  kn 

O  O  to  \D 


CM  [>  CM   .-I 
(3\  (^  vO   -^ 

m  -vf  o  CD 


J  C^  C^  u-1  >D  \0  lA 

^"  en"  C--~  to"'  t--~  -4-" 


C^  r-  ir»  m  o»  O  c 


CM  to  to  m  to  u 


c^  O  >A  vO  CM  f 

CM  to  O  CJl  1— f  r- 

CM  n  CM  r- 


H  -d-  O  ITl   f^ 


H  -4-  C-  lA  -J  m 


3  cvj  \D  ir\  [>  CM 


C-  ■vfCMOfM>tsf<>J  to 
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vO   rH   <*1 


C^  0\  O  (K     >t 


r-    (ntntot>\OM3r 


>JD  (nkAO\cncvl<M\0 
it  -I-OOOAIQ'-I-J- 
cn      CT»r-liACMOOC- 


J  •£)  cn  O  C^  lA  V 

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lA  O  O  CO 
\D  lA  (M  \D 
vO      to   15   CM 


J)^  ;4j   |H   r 


1  3  r-  5  r 


O  :J-  lA  Ov  Q  O  AJ 
C-  (^   (3\  to  ■-}■   I-l   O 

\o  c^  CM  c-  -J-  to  a> 


lA  C^  C^  C^  [:^  >£!  lA 
^£>  to  to  ^  CM  >  C> 
CM  lA  C^  C7»  ^  c^  -^ 


lA  rH  to  \0  I>  vO  vO 
C^  CM  D-  C^  vD  to  C^ 
O  cn   CM  C-  to  lA  C^ 


-4  srON\DfMr-IAlC3\ 

-4-  c-^lnc^l^^^-OJ\0 

cy  tocj>a)rH-4-iA-j- 

r^"  H^r-Tc^Tcn" 


tn    toto(3\f-(o^o 

SC>  1^  -J-  to  D-  H  AJ 
OJ  lA   O  E>  tn   rH  0^ 


n     t>iAcr\tSHvO(T> 
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CM      fMrH0\0\OCMiA 


C--   I>  0\  "A  \D  C' 


J  O  lA  £>  Cn  rH  C^ 

H  (n  O  C\  lA  ^  lA 

.-(  A)  OJ  CM  CM 


lA  C-  P  I- 
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to  O  rH  ? 


r^  -J-  r^  CT>  ^  --t  AJ 
vO  O  r^  cn  O  CM  vp 

\D  .-1  to  <n  -J  n  n 


\  \0  O  c 

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O   rH  to  ^  r 


fM  Oi— IC^CT'OvOC^ 

-.J-  r^toto^Dc^oc^ 

C3^  tOvOISOC-D-O 

to  pHpHCTv-^C^CM^      •— 

£>  rH   rH   ,H  At  IN 


to  CM  -A  lA  to  lA   Q 

O  a\  c5  c^  m  CM  t'S 
o  to  sr  c^  o  to  -4- 

lA^to""  o  C-"  to  eg""  a 
^  c^  cTi  to  in  Mi  Q 

rsj  ^   C-  f-l   C^  lA  c^ 


vD  \0  C-  CM   CM  CO  lA 

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CM  en  m  CM  cr>  o  ■-( 


rH  5-  to  g>  > 
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0>  Q  rH  en  t^  t^  0\ 
C^  -5  [S  .-(  -J-  to  lA 
CM  CM  to  lA  O  CM  O 
m"  en"  vo"  t-^  C>  -^''  -t 


-  sr  to  •< 
^  rH  in  -^ 


en  nT  en  «J3  :^  If .  _ 

S-J  en  \o  vo  in  u 
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5  oi  Nt  lA  vo  00  en 
to  en  o  lA  CM  -J-  o 


vD   vD  CM  r- 


.H  [>  en  \0 
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.-i  to  -J  TO 


■H  g\  ■\1-  I-l  CO  vD  CM 
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CM  O  C^  m  O  -vt  "-I 


RCv  TO  O  u 
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,H  en  5;  c-  u 


en  m  sf  >  nH  r 
^engjgvoc 


en  cT>  CT"  tn  tji  u 
lA  o  TO  en  m  c 

.H  --t  O  CM  vD  r- 


ON  CMC---4-tOC-QiH         ( 

CM  lA^Otfieno^^ 

M  cuoomrHt^cD 

c^  i>-c--cnco\o<-itn 

m  -J-  ^  CM  -st  \D  AJ 

TO     rH  cn  CM 


TO  m  O  \D  o  t-  c- 
CM  -st  m  fs  CM  tJ- 

0>  O  iH  CM  TO  CM 


\0  O  m  c 

CM  en  en  > 


en  ci  n-i  r^  ^  u- 
CM  TO  to  o  tn  o 

■J-   CM  CJ^  CJ  to  f 


J  CM  vD  \D  CO  O 
3  ^  CM  -J-  CM  > 
H  >i3   C^  -J-   O  TO 


m  (O  TO  \0  >  t 
O  >  Nf  £>  IT    ■ 

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nH  -4  CM  m  CM   CM  r- 

m     enHgvocMcj<c^ 


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to  en-j-CocDOtom 

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C-  r^   AJ   CM   in   CM    M 


TO  a>oa>-j-OTOco 

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TO  lAOC^vOAJiAO 

TO  C-  0>  Ov   CM  vD  CM 
TO  r-4   CM  CM 


O     i~ii-i[>i-tcnen\o 
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<-{       [SC-iSOmCMtO 


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m  -^r  rH  TO  ^  O  o 
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g^SR  ;r 


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\0     OMcnc^f-iAen 


T  \0  m  o^  CM 
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^  in  St  ^  c^ 


cj\    vDO'— lotnc^-r- 


CJ\  in  CT.  >f  C^  CM  c- 
CO  O  TO  C-  O  -vf  to 
iH  CM  en   C^  t^  -J  Nf 


fnTOCM^Otnr^C\I      CM 

•j-cj^avAjenoTO    *£> 
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^  \0  TO  CO  vO  CM 


-I  \D  C-  CM  TO  CM  C 


1  ^  (jv  o  O  en 

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CM  \D  M   iH   rH 


&1 


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■«-«■■«■ -W-fO- ■«■■»■ 


Business  Returns/1967  •  Proprietorships 


75 


a 

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nj  £> 

nj 

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m 

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in  t^  cn  CO  o  ^  NO 

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tn  p-  iH  m  o  -4  r- 

CM  fij  rH  CM  to  rH  <JN 

"^.H  o  i  " 

ON  o  r-  no  cT>  <n  CO 

CJ 

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CD 

ON 

m  o  m  ^^  CM  o  to 

-J-  CNj  nj  -sf  CO  (M  o 

0^   C^   rH  fn  Q  lA   OJ 

CM  nD  rH  m  >J  t^ 

CM  «D  m  r-i 

sggsgRa 

y- 

rH  rn  ON  m  CO  r^   rH 

NO 

nD 

^ 

NO 

t^^  e  -8 

rH 

§ 

NO 

R 

3 

OJ  -4-  n  f-^Sm  On  o 

s 

S 

67,721 
79,260 
148,877 
246, 167 
208,254 
153,248 
211,803 

1 

Oj 

in  :^  -^f  Q  en  to  ■£! 

s 

ssassss 

p; 

sSlU 

78,5 
86,8 
164,5 
303,9 
245,5 
191,9 
214. 7 

UN 

CD  fM  t^   r^  ON  nD   o> 

s 

s 

ON 

sj-  fH  00  m  m  -J'  ON 
en"  f-"  on""  l>'rT'  rn  t-" 

65,1 
130,6 
207,9 
281,8 
264,3 
124,4 

37,2 

Hsll 

q; 

Si 

r\ 

>J-  C-  CO  «   C--   NO  to 

£ 

'^ 

't. 

m 

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^ 

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S 

■^ 

n 

'"' 

c 

OJ 

■^ 

■"• 

>f  to  vo  in  c-  ON  CO 

r-«   O-l  to    r-i   nj    CNJ   -4 

n 

nD  £>   ON   n   CM  r-+  ^C 

:: 

t^   t^   ^  to   OJ    rH   OJ 

r-l  r^   CM  tn   t^  On  C^ 

rH   lA   rH   -J    p   C^    OI 
DO   »0   .H   vO  to   C^   >!■ 

r^ 

'3">      -2^ 

a 

CO  C-  C'^  en  m  ;;4  c- 

""^aasa" 

u 

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a 

■p 

id 

m  o  nj  o  r-J  t-^  O 
-4-  o  c^  r-i  ON  nj  ii-\ 

s 

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o 

i^ 

a 

VD  O   nj   -H  CO  CO   [> 

m  m  ON  -4  ON  r-H  sj- 

?^ 

+j 

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nJ&SSfs^S 

3 

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ON  8^  ^  CO  §   CM  5 

sj- 

3  4  ^  CO  tn  °  3 

OJ 

nd  \o  NO  CD  fn  c-  o- 
CD  o  eg  ^  CO  ^  >f 

m  CD  fn  CO  -^  m  OJ 

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i^ 

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^ 

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cn 

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o^  r5^  e=  vo  o  3 

ON   rH  t5  CO  O  OJ  O 

in 

-n 

S8SS£3S 

nD 

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-J- 

o 

in  c^  ON  OJ  en  o  tJ- 

t~     Of 

c^ 

in  -.J  nj  ON  c^  OJ  iH 

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t>  rH  vo  en  OJ  o  m 

„  S  1  1  : 

CNJ   r^   ^D   t'i   OJ   vO   ^ 

CO   CT>   rH  ^   CM  to  --H 

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ti 

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76 


Business  Retums/1967  •  Proprietorships 


5  01  vo  o  tH  o>  o 
U1   Q  U-»  ro    rH  -7 
3  m  fvi  rH  to  ON  •-( 


S  -8 


OJ  OJ  ^  — ' 


in  to  vo  vD 


Scy  c^  ir>  in  to  vo 
-J-   O  OJ  •£>  to   O 
\0      \0  ?Q  \D  \D  £>  F- 


01    D. 


to     Qt  t>  \D  a  r^  o  f^ 
£>     F-f^tOrHor^iM 

vD      -4-vttOf^O>vOO 


to     gNmySrHto-vIr 
to     Sjot'^'Afntos 


c\)  to  c-  r-  c-  yD  o 
to  to  lA  n  -si  to  t^ 
o  to  >£1  o  o^  c^  to 


i|1 


oi(nu~i'iDnlvOc\i     m 


O   O  :l 

6S.S  II 


'  s « I  ? 

m    O    O      o   - 
O    bO  (0    [C   ^ 


CO  CO  o  --t  to  o\  -* 

r-t  <Si   d  ^  tr\ 


to     O"  O  ON  c-  u 


8  :. 
fi  -8 


On  0\  -H  O  ^O   U"!  to 

rH  r^  tn  OJ  ri 


S.3 


CM  -4-  r-(  r\  ON  to  o 


II 


'  II 


O  -sf-^-i-ir'^aiiA-j- 

in  C^ONlTNlJ^ONvOi— I 

m  oovooN-d-u^c^ 

C-  0^C\J-4-OQ-^rH 


lO    lAtooO'-ioNn 

to       CM~J^lJ-irHQON 

tn    tONOtOvDOvBc-- 
to     rjto-sf-HC--to-sf 
r-i  \o  to  ir\r\ 


3  "^ 


OJ 


rHOlONO-OU-lC--   r-{ 

-iN0ON0C0O'-<   >-' 
»DON.— l-j-ONi-IO   nO 


5  O  ^  --f  f^   f^ 


tn  -J  ->±  OJ  in  d\  vD 
m  -J-  to  ^  m  Nf  fn 


N  O  O  -^  f^  CO 


(^   CO  On  \0  O  " 

So  ON  o  m  ^ 
O  f-  OJ  n-l  C 


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osf>rc-o>Hoi    fn 


)     O    1>    pH         i> 


>0      O)  \0  NT  O) 


J  -}  On  U 


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t^   O)  C^  ON  O      -J- 
^  OJ   rH  to  m  to      tn 


(^  ON  OJ   C^  c^  CO  C 

SON  ->f  U^   OJ  r-l   u 
Ol  NO  nD   ^O  (^   f 


J  -sf      to 

D  oi     rfi 


si, 


o    "in  o  o 
•^O  oi  m  ,H  0) 


01 

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,§§ 


§§§' 


o   "(e- -OS- ■«--«■  *j"t/3"«- 


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J3    (J    TJ 
t-H    -tJ      S 

O  T3 


o  £*  = 

s 

Q. 

S? 

o 

-*-> 

s 

*-• 

rS 

,sas 

Business  Returns/ 1967  •  Proprietorships 


77 


J)      Q  m  [^  O      ^O 

SM"  "^   rH  CT>      \0 
O   U-i   13  lA      \D 


ry     O     H  >- 
r^      OJ      t>  ^ 


a?d 


D  t^  r-  m    CO 


lA  (J.  O  -J-      CO   r-   r 


1  a-  u^  m     r\ 


o  [^  n 
-^t  -^  fV 


H  -J-  (-1  \0     -^ 

O  t^  -4-  cy      ITl 

iH  03  C>  n     la 


u^  iH      tJ>         CM         r^      CO      in      Ooj      lOu-ii-t     C^-ii-r^        t^      o\u^         o^  ir\      0\  ~t  (^  t-i      f^OHCT'      HOinsr 


■Q    - 


o  o  o  o 
Ti  r\j  o  ri 


r  f^  CM 


3     ES 


D  O  cp     O  O  r 


r-    -<t  to 

o^     CM  ry 
t^      CM  o 


finm-O     OCi>^DOv     c^miHC^ 

HrMCr>CJ>       vDrvJvDO'       CTiCM-J-C" 

-   -    -    -     H  r-1  r'  —     '■ 


t^      mOu^vO      Hr-1r\jto      ^MTO^^gcM      M" 


1  O  c- 


St      r-l      CM 


f-l  mcMrvjNr  tOCJ^\DO  C-tOfMr- 
f-l  tp^OiOC^  lAt^(J^l^  r^C^lA^^J 
0\      -^-j-^Ocn      C^CJ^t^C^J      lAOO'iA 


to  cn  .-^ 

ass 


CO     c^ 


CO     o     O-J-    CT'  C)  a^     o^■^n 
CM     -j-     r^r^     o^m^     tovory 

O      (^      (MO      lAr-t-J      cninvD 


in  >!■  ^  CM 
o  to  Sf  C^ 
CM   (^  ^  H 


1  cn  \D    o  c^  - 


O  CD      sf  C 


CM   CJ' 

CM  en  (3N 

c^  rM  m 

to 

Oi  >!■ 

>J- 

y 

?:  J 

\0  tn  o 

O 

en,  H 

s 

R 

t^Sia 

CM   cn 

SS'" 

H 

rH 

^D 

H 

-4-  en  CM 
to  1-1  en 
f>J  -J  O 


U-irH      mcMCOr-l      OtO\Du^ 
-.J-J-      CO^vOCn      COHCMcn 


O^COCM^-■tOI-^  rM  iHvOiTi  CM  t^TO         CO  C^HcMrHrH^J-rHrMtnTOCM  rnor~-         ^  tOCnCOtO^Or-lCT>i-100-<finO 


3     S 


^    t>a>    ot>o    u-ifnto 

r-l   C^^^^   lA::tr-|   vO^JCO 
•O   toe-   i-fOr-i   Of^m 


\  \D      r\   '^  (O      ^CT>CJ* 


O  CM  m  vD  rH 
[^  cn  to  \D  to 
CO   CO  ON  rH  -O 


3  CM      CT*  0\   O 


i-H      O  CO 


•^^"^•St      u~iC0CnO 
tOCOCJ\i-H      -i-COOCM 


|3 


CT>      >  O  sf  <n      r-i 


>J  CO   -i" 


H  -J  O 
^  rH  o 
H  r-l  rH 


-J      ■£)      'C      vO  c 
[>     si-      O     f-  - 

to    >    t>    m  c 


lA  sf   r 


3   r-1  CM 
3  rH  O 


en     en  O     vO  \D  a> 


r-  o  -4 

lA   sT  CM 


I  ■ 


3  g? 

en    ■•o 


tn    cj"  CM    cjv  en  ii 


O  CM  H 
to  st  sf 
">   rH  -J 


o  m  t>  o 

0^  O  O  H 
t^  -^  O  rn 

r^    03  ON 


^D   S 


tot>t>fn     "Ac^-iC 

O\fnc~-to       iDCMvOf- 
CM   rH  rH   H  r- 


oj    CO  cr> 


3Cr\      CO      O  r 
sf     CM     in  c 

ON        CM       CO       A]    U 


in   s 


S  ^: 


CM       ya    rH   C" 


O     sf     si-  sj- 


H  rH  o    CM  sf  a; 
S  sf  en     vO  CM  -f 

CM   C-   lA      sf   O  AJ 


St-    tn  sf 
-}    en  CO 

CM      to  CM 


r-  i>  3  C 


CM   O  O  CM 
CM   H  sf   c^ 

-f  lA  a>  On 


to      lA  O  en  ^      en 

[>    m  \D  o  ^    sf 
"A    (M  o  a>  m    en 


m     -DO 
to     en  sf 


J  o-  o 

4  sf  0\ 


CT-  o  sf  en 
\o  c-  en  vo 
>A  c-  sf  m 


On   C5  r 


K    ^ 


CM  \0  O  O      CM  to    ■" 


rH  ON  CD  sf 
sf  sf  rH  r- 

m  en  tn  no 


rH  CO  nO   rH  O 

O  en  ON  -^  o 

sJ  ^0   C-    O  CO 

O  a^  ^cn   rH 


I>       rH      lA 


,  E>  <n    CO  rH  AJ  en 


sf      m    sf  f 

SiA      J-  s 
to    •o  u 


en      O      On       rH  On 


O   vO  ON 
CO   On   rH 


OnOC-C%)      M)C-rH\0 


rH  in  en 

sf  vO   ^0 
rH  CM   [> 


3  Sf 


>0  ^OCMsf  ONsf-4- 
ensf  cniAco  coAjO' 
cMco    cncTNcn    cMcocn 


CM      ON       O      sfC^      sfmtOsfONO         nD      Ajen 


^cnrHrH      CM^OtnCM 


3  :}S 


S    S 


en      rH      ■£!      CTN   O 


CO  nO  CM  (M  CM  CM 
AI  rH  r-1  to  CM  ON 
H  nO  m   rH  ON  sf 


tOenNOCT>  nDiAsI-C 
lACnONiD  rHCO-jQ 
>[--t0'0      COOrHU 


■2  H 


m  O  On  ^  lA  lA 
QN  en  O  en  CO  nO 
rH   O  rH  lA  en   rH 


(JN  NO  CM  to  CO  C^ 
nD  0>  r-  C-  C>  CM 
CM  rH        Al  -J- 


ONCT-c^A)     c^sfC-ND     enc- 

-teamen      tQsJr--J-      QU 
lA         rnrH      CMrHrHrH      ^r 


133 


O  ^  f^  O 

!h  cj  ni  -H 

o  n  ^  fn 

■a  ui  i~i  a 

rH  OJ  OJ 

m   ru  >  sz  (h 

e  -H  -H  tJ  o 

t-i  [n  ij  o  x: 


C    0] 
3    Q) 


c 
c 

& 

'c 

1 

a) 
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rH 

c" 

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1 

■i 

i 

1 

-<j  m    +j  tt)  M 


§   ss 


SIS 

Ih     O    M 


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<«   -H   XJ 

ID    C    *H 

it" 

x:  -a  rH 

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111  C  -fJ 
h   cd   a> 

3  !-i 

S  ??>. 

C    -H     (U 

5  *^  J3 
iS  w  o 


ti  (i>  m 


--»->    "J 
^1     P    W 


ra   v   a   < 

■H  I 


C    0) 


CO     01  a    a  i 


u       OJ    bi)      (0    ib    01  -t 


>     ffl     O    T) 


01  o  fH  e 

c  e  -H  a; 

■H    o  ce)    M 

W  tJ  Q.   3 

m  <i;  IX  -3 


s  s 

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0) 
bO  rH 


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o 


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:  o 

Vl    1-.   -H 

3  o  o  -a 
3  M  to  g 


0)  0) 

■H     1) 
O    HI 


78 


Business  Returns/ 1967  •  Proprietorships 


.-H  TO  r-  -^ 

U^    rH  (^   O 

ry  o^  O  t> 


iH 

8C0O         lO  C*-0«         C^->jTO\DtNJ  TOCO         >r>  l>Ov 


o  ro-^    --^^  o 


(^      O^  i^^->f  -^      C*-  f 


O  TO      in  CT» 

TO  o^    a-  >t 


ry     -J- 


m  oj     oi  CO  C- 
cv  o     m  TO  C- 


>0  TO 

3  \D 


A  -4-   nj      rH         ^~. 


O     vO        *-- 


H  ,-,     ,—  ^t  f 


in    >o     Of 


ni     -J    vD     fv  u 


TO  O 
TO  fn 

TO  'O'- 


o  r^ 

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O   TO 


oj  — .     O  C-  ' 


■  r-       ^>.  CM    rH  ,-. 


^  TO  [^  TO  i^ 

i£)  O  >}■  fT>  iD 

nj  CM  vO  O^  in 

O^  CT^  O  CM  in 


r-1       ^0     CM 

a\     (^    r^ 


«0  >!■ 

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TO  O 


tn  <M      TO  C-    vO 

o  c3    tn  ■o  c5 


Ci  .~.r^  \0      C-i  o 


O*— .     C3\         ,^^0      -— , 


m     >r  TO  c~-  TO    o 

O      O   O  TO   0\      rH 


CM  n 

C-  TO 


1  rH  C^      in         ^-v 


nj      O     rH 


-*       CM  y 


m        CT.  O     O  rH   [-1 
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f-  pH  CM      TO  >0    lO 


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CM  .— . 


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(NCMC-  CMOCMTO      i-I  •£>>£>  (T' 


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Business  Returns/ 1967  •  Proprietorships 


79 


D-  to 

83 

§ 

3 

ft 

m  -J 

C-- 

to     rj  >0 


Pro       TO 


"O      t-      CM      -*JA      HmvO      fHU 


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O      -^      C^      \D 


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rH  tOOJlTvO  (O'A'O'A  Olp-Ol-i  i-l 

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to  o^  t- 


tti  >o  <N     H  "H  c-  2^ 
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>t  TO  CD  ro    ■Ntsoo-.r    (n 

f^  «H  ^  ^^   rH   rH      lA 


0«  H  tn 

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a  s 


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sRsr 


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CM     en 


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lAu-ir-iO-JO  en  CMONvJ-  OJ  lAQs  -O  -JCOrHrHCnTOsren^OsT         TOcnO  H 


m  en  o  sf  ON 


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80 


Business  Returns/ 1967  •  Proprietorships 


I  5 


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81 


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Business  Returns/ 1967  •  Proprietorships 


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Business  Returns/ 1967  •  Proprietorships 


83 


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CO  CM  ^D  O  ^  lA 

lA  -J-  O  >1-H  M 

-J-  -J  r^  rn 


m  \o  sr 


■£1  lA  H  CM  M)  rH 
O  a-  H  CM  o  ^ 
vO  'O  ON   r-l  C3\  C> 


ON  -4-  rH  Nf 

lA  c^  m  tn 

O  Cr>  lA  lA 


-4  C^  t^  CM   CM  O 
U-N  rH  -J-  n   vO  t> 

tn  t>  ON  ON  CM  en 


CM      to      vDcn      0J-4O      C-OnC 


O  CM  O  ■O      >  \D 


rvj  CM      lA  Oc»J     [- 
rH  t>  -4^--r- 


-O      CM  lA  O   vO 


CO  O 

m  o 


O   CM 

ng 


CO  rH  [--    -4  o  tn 

l>  to    t^        l>  rH   f 
lA  -4  O      -4-  On   C^ 


to    ■4-    -4    CM  -t    m  c 


tn    c^  cjN 

,-i      CM  'O 

lA    rH  m 


rHvorncM  iAaNO>o  tnrH 
cnmoNO  tomoNC-  tOrH 
-*iACT\cr>     c^-^fCMfn     iao 


vD  CtN  to  CTN 

-4  lA 

:^ 

^ 

tn 

CO    to    m    CM  u 


lA  "A  O 
-4  Ov  lA 
--J  to  lA 


r  -4-  oj 


HrHiAiA       (MfncOvD      C^-4 

■y  o  'D  ^i)     rHrHsFo     oo 
i^tniA    intovO'O    iand 


S  -8 


lA  CD  rH  V, 

ON  >0  rH  r 

lA  -t  CM  C 


S3 

m  rn 


rH  to  ON  o  en  -d- 1 
o  Qi  ON  -.f  CO  en  r 


ONaN.j3^  OtO^DiA  CMCn 
CMCnrHC^  vDrH^tO  CNJ\0 
t01>>fn      rH^OC^CM      OrH 


O   rH    CNJ   en       OJ  ^   « 


[^      rH  r^  O   to      vD 
CO      -4  O   ON  nJ-      ^ 

o     ^  CM  to  tn     ■■o 


as 


rH     CO      t-     a  '£)      ■4--4-0 

So  o  ^o  rH  ci  c5  CO 
to  en  CO  rH  a>  c-  CM 


iA«OCMO     mONC-vO     o  o 
-4'^^DrH      ONCMCOrH      lArH 

rHcoiAt>     -i30cri-4     lAtn 


S  -8 


C-  CO  O  to 

vO 

r  1 

[> 

t         C«J 

CM 

rH 

n           rH 

■A 

n      CM 

U' 

>!■  O 

y      ^ 

cn 

CM  tn  NO 

rH 

ON      to      fn      -to      CMCD-4      t^OCM 
O      ■■D      O      COrH      iAO-4      C0ONC-- 

coiAtn         nc^cMrH  cn 


-4  CM      rH  O  O   CNI 


CM   rH  CO 


3  3 


._      cSo-      \DCO[^     -J-o-o 
-4     >t-4     r-c^CTN     \5rHO 


f  CO  -4    a>  [^  c^  o 
%  CNJ  to    cn  to  to  CM 

■>  O   t>      CM  OJ   rH  lA 


3  S 


CD    c~    o    c^  r-    ON  r 


lA   nDcm 


^       \D 

cn 

3^ 

tOCM  ^OOJ>t  t-\  ^  rA 
CMcn  vDOvO  tOCMCJN 
CT>iA      mC-NQ      OOCN) 


lA    ^^DiAcn    lACMr-r-    cnto 

CNJ       ONCNJ-J-CM      COiAlACM      -4fn 

rH    vOr-icncM    o-AnoN    lAtn 


-4      lA  (^ 


cTv     \o     cn     ON  m 


\  rn  rH     CM  -4  CD 


Ncn    cncM-jm    ^r 


M    s 


CO    Fh 

o  c 


§s 


•a 


s 


J  3  i  ( 


3 

O 

e 
o 
o 

u 

OJ 


cO  p.  Q> 

0)  O    O 

rH  j::   -H 

o  m  > 

Fh  OJ     CQ 

■a  J3 


QJ   -H 

■H  f-i   a 


SS 


SS 


H    >.  C 

Cd    J3     0)    r 

0)  Di-a  I 


to    ' 

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s- 

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ii  . 

^ 

p, 

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>   a 

I  g  3  0) 


I- IX  ^ 


^j  w.      <  o 


84 


Business  Returns/ 1967  •  Proprietorships 


•O  r-i      t>  ~t  'O  t-i      ^ 

ir\         >i      ^  f\)  CD  r~      M 


!S    S 


33  = 


^  7i    Z. 


C3  tr\  (n  (-1  >0 

<ji  o        a*  ■«  ->t 
fV  Ofw      tn  o  ^o 


0^  -J 


moo 

>f  CO  rvj 

(A  0\   lA 


^D  O 


C-  '£)  (^ 


sFl^^^OO^  O  O-J-O^         to  ITVC^  i-lcDinOOQrHvO 

mirt'OiH-J-        00         •■1-CO'J'         o^  ^n  rA      '■a      (^      f'^  <o      i-\  c~ 


iTx  O  (^         ^O      CO  O 

f\j  kn  i>       CO     t  (J^ 
C^  <M  OJ         -J      O  C- 


ss 

tn     ry  (ji  m  O 
CO      (-1  o>  to  OJ 


O     ON  c:^     \0  rn 

tn      -.J   rH      O   (-1 


i  i 


S^  li 


3   t^   t-   Sf 
f  CO  O  Ti 

\  nj  [--  n 


H  CJ  f\] 
iTi  tn  t> 
^    C^   rH 


ON  n  (^  ■X) 

CO  C-  iH  rH 

u-\  CO  CO   > 

(-1  O  f\J   -O   r-i 


o  -t 

3d 


CO  o 

nj      CJ      O      ^0   r-l      OJ   O'nJ        -*  OJ  CM 


5S 


o  o 

en  CO 


?i--^ 


CD  m  ON 


[H   f3] 


-   s  :^ 


O^  O 

s 

a 

\o  O^^ 

oeo  \o 

rg  in  CD 

ON  vD  ^ 

§^ 

>t 

CNj  lA  -4-'v 

J  o  -J-  \o    m 


^  3 


O      C-      >J      O  CO      vO  CO 


It-     Q  >r         -nJ-  tr  CO 
3  O      "O  'J  ON  O  <N 


m       CO    r-l 


tn  -J    a>  fNjfM      H  r-  ^ 

nD  O      O  f^--'     -J-  \D  (N 
-4-     r\j  1-1  r-1  m 


r-  o     H  fM  o 
\0  ^      ON  CO  c- 

c-  >    fM  m  n"j 


ON  l>  H 

H  H  n 

r-l  Nf   fM 

ON  iH  C- 


NO'AiAONOC^'i  (MONCO  ON^nvO 

minrnco-*rM\o  c~-onO  OOcm 

noc^c^^Jojiao  cMNOm  f^Hm 

\0   CM   fn   (M  \D   CM  CMW  f-t  -4-  ^O  \D   CM  n 


CD  tn  O  nD  CM 

-Jo  vO  lA  O 

On  O  ~i-  C^  H 

NO  <M  (M  CM  sfPJ 


■>£>  (M 
ON    (3N 


e  ■ 


m  vf  CO  o 
CM  tn  o 


tn^OCM-fCONO  nDh         OcmnO         -i;  ONJ3u-ir;-4C^t^         iHaDOHC-'-'         O 

-*vOc^oc-cM         cocM       >J-[>H       O         HONryC)NflcoNO       -^r-tococn     t-       O" 
-j-co--tHCMco         tnND       t^■^f^c^       -^         cDC~-(-l--l-cMcn>j       o     c^  ■•c  (^  t^     Q       on^ 


"  d 


-sf     o    sr     ^  u 


CM      iH   !N   O  ON 


lA 

CM  O-   u-v  CO 

<M   r^  CO  r-i 

SKS 

CO  r-  rH 

CO  ON 

\D     lA  fn  cn  ON     -tf  rn 

CO      O  CO  lA  NO      lA  CO 
\D      CJN  ON   CJN   ON      lA  CO 


-t  t>  CM  r 
C-  -4-  NO  u 

Vf    [^    NO 


tn  o  NO 

vO  c^   CM 

en  ->i-  ON 

en  i-ti-i 


r\t      CM 


'S3      m  -^  lA  ■> 


SB 


?33 

-  ^  CM 


vo  m  ON  a-  r^ 

(ji  ON  CM  tn  en 

rH  rH  nO   lO   ON 

O  t>  O  cn  CM 


O  Nj- 
>!■  to 


— '        — '         ^      rH  0 


m     ^o 


OJ  \D  lA  CJN  NO 
:^  (M  O  ^^C0 
O  AJ      CM  CM  ON 


-+  CM 


-J-   CM  CM 
vD   O  cn 


SO  O  > 
>  tn  lA 

ON  rH  -J-  en 


^  '^      lA  to  nO 


,-i    m  ^0  no  c^ 


O  CO 

o  n 


SCM  H  H  O  H 
c^  ^o  to  C~-  r-l 

CO  c^  CO  'O  -4-  AJ 


lA  o 

ON  ON 

CO  CM 


^   s 


O   lA  to   NO  U 


lA  CD  CM  CM   O  -5 
C^  A]  P-  O   Al  r-ru 


J  -st  H  nD 

3  en  nd  o 

3  f-1  -J  CM 


3   a 


p; 

S 

Al 

CD 

H 

(^ 

l'^ 

CM 

CM 

i,  =1,  [i 


>A  CTv  -st  «0  C 
fn  rH  iH  lA  U 
nD   O      VA   cn  r 


s  ss 


3>At-CO      COQ  O      lAQOiA 

^CMONO     iH'5       to     cnoiAco 
icocAH     cnrH        en     CJ^tOvO-J 


-J-  o  en  r-  o 

tn  o  nD  lA  tg 

O  CM   en  rH  nO 

O  ^O  CO  CM  u-i 


3  d 

vO         NO 


0>      -*   NO      --t   CM  C 


3    -J-    ON    lA         O    NO 

5  O   •O  CM      CD  CM 
J  [>  -4-  O     CO  NO 


a' 
■a 


ai 

<d   c 


SIS 


r-i     >    -f 
(d    Fh    Q 

(u  HI  a 

SS3 


■H  a, 

9  c^  lit 

t^  -H  T) 


s    ^ 


CO    -t^  o  o 


SE 


Business  Returns/ 1967  •  Proprietorships 


85 


s  ^ 


tn   lA       r-t 


•4    m 


mo     f^  CO  c 


rnt^Oi-*     -J-Q^fn     iricotn^ 
>i    tn  rH  to  rt    in  *  t^n      a>  o  ">  tn 


rH   >  u^ 
S  S   C^ 


£    ili 


a>  CO 


Nf  (^  ^ 
:a'  c^  f^ 

£?>   Tl   m 


r\j     HO 


u^  fH  h'cm'    i-i'r-i'H  ry     «o  ^  >t 


to    •& 


vO  ^      £> 


0>      IT> 


So     CM     c-tn     -d-^£)fo     rycr>cr 
TO     c~-    TO     rjvo     lOr-co     Ho-J- 


■-f  r-\ 

00   -t 


03    >j  r^  r-  to    ^  c 


i  lA  Nt  CO      O 


[>0 


-J-      f^      v£)0»      OTOCM      OJ'. 


TOin-ja*     IT'       lAoji/ 

CT»OOTO      -J-  \0   ^  C 


SI  a 


\  r^      \D  "A 


■A  >* 


C--      iAiAt>i-l     Orot^u 


a   a- 


C^  TO      TO 
rH  iT>      TO 


fM      -O   ■^      TOf^iA      ^-TOC~- 
C7>      COO       C-inf^      CMOOv 


TO      3  O 

iA      no 


SCO  TO  TO      a^  O^  <^  r 
n  -o  o^    13  ■•■  — 
1  ■o  lA  eg     TO  c 


c^     [>  -^  -4-  c 


•—      o^    >o 


-4-     CO  C^     f^  O  n 

c\j    r-  'f    -4"  o  -f 

r-f      1-1  CM      AJ  CM 


lA      vD  TO 


g     2 


CM  CM  tn  tnro  \OiAiH  ■OOJO 
O^  H  H  >*C^  fMI>iA  CM  .Or 
-4"      H      lA      -i  r-i      OC-CM      OiAc 


jmcn     a\O^D^-^     r-i 


tn    o  ^ 

r-l       rH  to 

tA     ry  CM 


OTO  (ntnCTN  lAtnO] 
mo  CMiAvD  >C-CM 
CM  CM      C^  CM  rH  >t 


%  O     -st  n  Q  C 
r  (^    ^  en  o  r 


lA  O 
TO  O' 


t^O      TO[--H      CVtOU 

•-J-CM     nnnj     cT>-4-f 

rHO       cMO^-4      rHCMf 


-J-  OC~-C^'.D  OC^C^TO  rHfnCM'O 
^  OI^^OvO  CMO^rHcn  lAC^Ot^ 
TO      lACnOH      CT>iAiAy3       \Dt^^CM 


CM  f^    n 


ya  -.t     >!■  <M  r 


JiHCOCn      O^CM^J-^ 


xD  O  l> 
■A  C^  -4- 
AI   a>   1-1 


to  f^  lA  O 
O  vD  ^  O 
CM  >t   H  --t 


C^  cn 

,^S 

r-  AJ 

lA    (^(M 

•^^s^ 

-4  tn  o 

O   CA  lA 


^  CM    o  c^  a- 


AJ      CM 


O  VA 

n  lA 

-4-  1-1 


lA  CJN 

■>t  r-l 


O^   CM  O 
lA  TO  lA 


5  CM 


or-    o  g;  o  y 


t>  o  o  o    o 


en  tA  tn 

D-  "A  0^ 
<r\   \0  ■■O 


CTi  t^  ^  --t  r^  (J> 
to  rH  CM  AJ  r-l  -iD 
\D  O       O  (A   >£>  m 


TO       :^  CM  -4 


-4      TO  ^  tA  O       "A 


ON      <r<J   -O 


lA      tA 


(A  i-l  TO  CO  CM  l> 
m  CM  CM  CM  CM  O* 
lA   O   CA  lA   ^t  O^ 


n    lA  CA 


IH      CM-£)>l-tO      f^iA> 

\^     nStoiA     r-t-4-1 

I'D      tOTOCP>rM      C-CDU 


S  a  S!  ■'a 


TOtAvOCA      lAvOiOtA      O 


'3    s  ? 


^    o  x)  [^  o    >r 
Ai    -4  n  o  c>    tO 

O       H  vO  CM  CM       CO 


s 

;^ 

s 

CM  O 

^H 

O   t>  CA 

•-{ 

H 

1-1 

-^ 

?^ 

^n 

vO  TO 

TO  Org 

-4"  CT«  O 

^D 

>t 

CM 

■4-  tA 

O  st  iDTOr-O  vOCATOiA 
rHt>-  iDOtAC-  \DiACMTO 
CM-J-      t3\^DC^ln      CMAlC^O 


0^ 

CJ-   ^D 

vD  TO  f 

n  -4- 

rvj  lA  t>  o 

fA  ■4- 

■-J-  CM  tA  i-t 

a>  vo 

O* 

(A      CM 


\D  O  CA 
a>   CT>   CM 


CMfAvOH  COt-CMO^ 
-4CMiAi-l  TOOO[> 
CMOTOU".      fA'OCA-4 


O  AJ  TO 
vO  TO  0\ 
CO  C-  CA 


vj   CM      '■Or 


(h  cj  a 
o  o  ^ 

■H    0)    q; 
«(!)>£ 

6    -H    -rH    +J 

(h  b4  J  o 


tn  3  > 


C    10 

cd   O) 


^     01 


^    OJ   +J       <L)    < 


>  3  o  P*  ca  o  1 

Fh  -a  to  fn  D.  -H  1 

0}  m  C  f^  0)  >  I 

to  (u  td  0)  ta  m  u 

■H  p,  H  0)  -1 

rH  [h  >i  M  -H  m  1 

td  X)  t^  J-i  w  ^  < 

o  3  CO  x:  c  s  T^  c 


^  : 

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ff ; 

:S  • 

a 

a  ; 

f* 

fi 

1*  : 

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bo  > 

J   f-i   i^  J3 

^  c>j  <M  »-» 
3  o  o  o 


i  >  §  t-. 
u  o  v 


86 


Business  Returns/ 1967  •  Proprietorships 


S  -8 


^  a     ^ 


-1  rS  v*  u 
t  \0  -J  c 


SrHCO 


o  ^  r- 

a«  c-  tn 
oj  c^  t- 


n         o    rHQc^-'J     inxOfsJO     ^-^-Ofy     -*       air~<^ 
to  0>      tM<OrH4      rHt--|-ln      OvQCoH      CT»        tot-cp 

r-  H      --trHtMO      r-l-^SO      ^Oi^tO      O^  lOvOri 


03      O      1-1     to  •>!■ 


4  m      \0  m  rH 


n    CO  ir»  vo  r- 


vO  D-      cy  C 


f-      O^      CT> 


U:}" 


■^     z-\     r^     -i  ^     ^«^a     ID  rg  o 

to      "A      m      ^n      nHH      H'A'A 


J  ■£)  Ti    to  -t  q 


J  m  m  -^     (n 
f  in  >j-  vf    o' 


■A       O   g>    O   rH       "A 

in     ij>  to  O  O     lA 


■At^      \OOJ^      mONO 
to  G-      mojO      Al-J-'J 


o    o\  to  ^  U 


cj>  (jv  r-  o    oj  r-  OJ 

-f  lA  H  55      CJ  00   o 


OJ  C-  CO  *      fV 


a\D  C--  ni  t 
tn  ov  \D  c 

to      ^O  O  A)  r 


(^  g\     1-i  "i  - .     .  .  _  _ 


5S   a  ?ia   a 


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CO  0\  AJ  C^ 

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3\0in     njiAC^     "Aifici 


4  ni  to  O      M3  Al  u 


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to      0^a>iAin      >0-J-IAA(      (JiAjm-f      (?« 

CO    -sfiAtoO     i-ic^mfn     vomiAiD     r- 

-^      0-4-IA0      OOAlCJi      lAAjOnj      03 


H   lA  lA      O  0\  O 

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C^      Q  > 


3  oj  o  CO     o  <n  r-  "A 

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^^  cz ■" 


4  fn  >f 


nj  O  C 


lA  O  -O 
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t^  rH      rHtn-st-Nf      0;mi>Q      niH<AC-      O  lAO^O 

03        \0    noH-4-    o-j-co-?    Ajnc~-iH    o^  miA 

H  to      ^OvvOtO      ^--^0^03      Otn-4-<N      rH  r-liA 


lO  p-  to 
nj  rj  C5 

At  CO  tn 


■^  m      ■« 
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O   "O  A)   Ai 

o  "A  a^  -J- 

to  o  o  o 

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d    S  ss 


lAO     C^i-l^£)     omm 


S  :J3     8 


jr-      (T>CTiQ      •£•   Ut  C\l 

jco     O-^^     C^njco 

10^      lAO>4-      >tlArH 


SOnjvO     Hr-liT'\0     tOAjOvp 
CP-  O  a      (^OHC--      ~JyD00O 
mr\JHCr>     ^-j-^Dvo     rHfna3Cr> 


rH      H  n  O   rH 


\-J-OJ      \DvDfn>J-      >Dc 


m  \o 

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o  \o  o 


e  -8 


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m-^       i^Ojr-J       CO'i'rH 
OCr>      OojtO      OOr-^ 


8C^  C^  -4-      >A  to   rHM 
m  (M  a>    fM  c-  fn  \i 
f^iAinoj    tovOfrjf^ 


55 


m    H  ^  ^    Aj  oco 


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So  e^ 


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O      n      Nj-      tOC5      OTCrrH      ^Oni 

lA     CT-     m     OrH     c5oo     tntOON 


^      rH  [> 

in    (n  CO 


c\j  O  \0  y?  rH  fn  >j 
n  vo  to  to  ON  c^  f 
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5Sq!a 


tn    o  to  »o  ^ 
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-J-      rH  >]■  to  On 


-J-      OON      -J-C-O      NDtOC 


ON      -^  On 


fNj  vo  CO  -ja 
r\j  lA  nj  n 

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Business  Returns/1967  •  Proprietorships 


87 


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Business  Returns/ 1967  •  Proprietorships 


o  o 


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Business  Returns/ 1967  •  Proprietorships 


89 


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90 


Business  Returns/ 1967  •  Proprietorships 


_ 

S     f:  SSKitS  3 

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96 


Business  Returns/1967  •  Proprietorships 


PROPRIETORSHIPS  IN  15  STATES  AND  DISTRICT  OF  COLUMBIA 


Table    2.6— NUMBER   OF   BUSINESSES,    BUSINESS    RECEIPTS,    AND    SELECTED    DEDUCTION    ITEMS,    BY    SELECTED    INDUSTRIES 


State  and  selected  industry 


Number  of 
businesses 


Business 
receipts 
(Thouamjd 

^2_ 


Cost  of 
goods  sold 

(Thouiend 


bile 


•J 


Payroll 


(  Thousand 
dollars} 


(  Thousand 
dollars) 


Depreciation 

(Thouam^d 
(hilars) 


Net  profit 
(less  loss) 

(Thousand 
dollars) 


UNITED  STATES,  TOTAL 

All  industries ■ 

Agriculture,  forestry,  and  fisheries 

Farms ■ 

Livestock 

Contract  construction 

Wholesale  and  retail  trade ■ 

Retail  trade ■ 

Finance,  insurance,  and  real  estate 

Services ■ 

Personal  services ■ 

Medical  and  heaJ.th  services ■ 

Other  industrial  divisions ■ 

TOTAL  FOR  15  STATES  AM)  DISTRICT  OF  COLUMBIA 

All  industries 

Agriculture,   forestiy,    and  fisheries ■ 

Farms ■ 

Livestock ■ 

Contract  construction ■ 

Wholesale  and  retail  trade 

Retail  trade ' 

Finance,    insurance,   and  real  estate 

Services ■ 

Personal  services ■ 

Medical  and  health  services ■ 

Other  industrial  divisions ■ 

ALASKA 

All  industries < 

Agriculture,  forestry,  and  fisheries 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

DELAWARE 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

DISTRICT  OF  COLUMBIA 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Livestock 

Contract-  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

HAWAII 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

Footnotes  at  end  of  table. 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


9,121,391 
3,195,*56 
3,030,160 
1,534,833 
679,649 
1,837,313 
1, 541, 676 

548,493 
2,328,462 
549, 336 
403,816 
532,018 


605,591 

261,581 
242,329 
130, 667 

40,477 
100,295 

85,396 

31,085 
137,001 
33,441 
18,913 
35,152 


11,186 

4,233 
1,002 

(^) 

(-) 
1,627 
1,384 

(=) 
3,197 

472 
1,057 


17,190 

4,115 
3,998 
776 
1,510 
3,230 
3,166 

1,715 

5,329 

1,376 

927 


(  =  ) 


19,406 
559 

996 
2,225 
2,000 

943 

10,160 

2,239 

2,155 

4,503 


25,592 

4,092 
3,348 

1,087 
5,813 
4,616 

3,890 
8,551 
2,335 
1,125 
2,159 


211,095,662 

35,434,835 
33,279,635 
19,906,712 
18,304,853 

102,207,387 
80,923,958 

6,746,655 
34,772,595 

5,599,189 
12,122,735 
13,629,337 


12,919,513 

3,417,858 
3,266,794 
2,011,933 
1,285,749 
5,239,074 
4,312,754 

364,287 
1,873,645 
305,816 
537,895 
738,900 


251,194 

30,534 
1,588 

56,553 
39,935 

(^) 
41,548 

C-) 

12,673 
21,466 


472,309 

44,273 

35,488 

8,798 

64,681 

221,950 

209,054 

17,142 
33,214 
15,408 
26,384 


324,741 
4,092 

I.') 

I.') 

17,501 
115,831 
109,284 

13,499 
158,395 
22,056 
44,811 
14,923 


515,661 

44,605 
38,795 

65,716 

2U,073 
183,092 

31,733 
122,990 
11,538 
40,245 
39,539 


120,707,090 

20,401,850 
19,638,127 
13,041,045 
10,911,690 
76,287,244 
59,875,013 

1,315,419 
6,467,385 
1,313,272 
648,340 
5,323,502 


7,255,618 

1,728,205 
1,698,096 
1,178,677 
807, 670 
3,998,958 
3,268,782 

34, 583 

382,928 

76,487 

39,162 

253,274 


152,939 

8,771 
1,775 

(') 

(-) 

39,677 

28,191 


12,405 

653 
8,227 


250,849 

26,158 

20, 538 

4,786 

32,556 

174,437 

164,424 

5,200 
11,368 

3,624 
430 
(  =  ) 


116,095 
1,885 
(-) 
(.') 

10,551 
78,661 
74,647 

213 

24,454 

1,640 

688 

326 


229, 696 

27,439 

27,375 

(') 

41, 619 
134,760 
121,142 

11,067 

6,686 

1,643 

986 

8,125 


22,717,736 

2,578,742 
2,235,666 
903,503 
3,875,960 
7,764,705 
6,655,194 

483,244 
5,554,543 
1,278,530 
1,569,421 
2,460,542 


1,310,646 

221,129 
196,829 
100, 633 
268,009 
358,732 
314,469 

19,440 

301,385 

75,043 

53,845 

141,951 


45,261 

3,974 
277 

(■) 

(') 
4,560 
2,950 

(■=) 
5,837 

(.n 

1,179 
1,469 


62,905 

6,609 
4,078 
862 
17,950 
18,047 
16,086 

1,299 

12,823 

2,271 

3,343 


46,922 

982 
C-) 
(.') 
5,036 
10,984 
10,280 

1,663 

27,657 

7,454 

4,219 

600 


65,302 

4,215 
3,249 

8,680 
14,821 
13,481 

1,485 
27,979 
2,376 
4,255 
8,122 


4,338,263 

1,283,436 
1,242,667 
661,081 
324,209 
1,538,964 
1,343,828 

128,160 
657,156 
131,181 
152,673 
406,338 


327,055 

146,530 
142,344 
85,690 
27,563 
72,757 
65,457 

7,363 

45,580 

3,368 

3,380 

27,262 


4,255 

536 
93 

1,150 
977 

{') 
1,145 

215 
490 


6,850 

939 

734 

126 

1,122 

1,615 

1,469 

219 

1,364 

273 

334 


5,7BS 

292 

{') 

59 
2,017 
1,967 

212 
2,876 
559 
351 
332 


22,911 

1,534 
1,340 
(-) 
3,563 

8,814 
7,987 

947 
5,990 

626 
1,823 
2,063 


8,756,933 

4,079,888 
3,925,602 

2,134,460 

547,214 

1,331,304 

1,072,306 

277,672 
1,570,925 
298,182 
366,790 
949,930 


17,924 

7,460 
959 

(~) 
2,541 
1,530 

V) 
3,500 

in 

366 
2,163 


24,551 

6,171 
3,603 
1,441 
3,251 
2,931 
2,832 

364 
7,950 
3,863 

716 


10,042 
691 
(') 
(') 
263 
1,545 
1,522 

466 
5,050 

757 
1,449 
2,027 


14,160 

3,227 
3,067 

893 
3,672 
3,194 

1,259 
3,842 
310 
1,286 
1,267 


30,416,243 

3,794,606 
3,380,215 
1,418,722 

2,750,006 
7,051,874 
5,403,706 

2,245,378 
13,010,810 
1,540,877 
6,680,243 
1,563,569 


737,743 

1,753,710 

439,234 

467,198 

420,502 

441,473 

231,519 

181,105 

44,067 

163,990 

78,992 

316,264 

64,776 

254,085 

12, "02 

109,496 

106,992 

625,813 

22,236 

75,157 

16,687 

308,057 

55,556 

70,949 

19,571 

2,803 
'2,178 
(-) 

1,093 
781 

12,084 

7,031 
'26 


59,568 

2,186 
1,687 
1,530 
8,727 
12,965 
11,956 

5,975 
29,173 

2,278 
16,344 


80, 637 
'1,995 

2,916 

U,179 
10,228 

6,130 
58,575 

4,734 
26,949 

3,832 


90,788 

2,029 
92 

11,180 
22,988 
16,662 

5,758 
42,787 

4,304 
22,090 

6,046 


Business  Returns/1967  •  Proprietorships 

PROPRIETORSHIPS  IN  15   STATES  AND  DISTRICT  OF  COLUMBIA 

Table   2.6— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    AND   SELECTED  DEDUCTION    ITEMS,    BY  SELECTED   INDUSTRIES— Continued 


97 


■^taUe  and  selected  industry 


IDAHO 
All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  intiurancGj  and  real  estate 

Sc-rvices 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

MAINE 

All  industries 

A4; ri culture ,  forestry,  tmd  fisheries 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

MONTANA 

All  Industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Livestock 

Contract  construction 

V/holesale  and  retail  trade 

Retail  traae 

Finance,  insurance,  and  real  estate 

Services 

Pergonal  servicF.s 

Medical  and  health  services 

Other  industrial  divisions 

tJEVADA 

All  industries 

Agriculture,  forestry,  and  fisheries 

Faims 

Livestock 

Contract  consti'uction 

Wiiolesale  and  re  tail  trade 

Retail  trade 

Finajice,  insurance,  and  real  estate 

Servi  ces 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

NEl-/  HAMPSHIRE 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Li  vestock 

Contract  construction 

\'/holeKalo  and  retail  trade 

Retail  trade 

Finance,  insui'ance,  and  real  estate 

Servicer: 

Personal  services 

Medidal  and  health  services 

Other  industrial  divisions 

NEW  MEXICO 

All  industries 

Agriculture,  forestry,  and  fisheries , 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade , 

Retail  trade 

Finance,  insurance,  and  real  estate , 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 

Footnotes  at  end  of  table. 


Number  of 
businesses 


(1) 


58,278 

31,290 

30,375 

17,819 

3,446 

7,102 

6,447 

3,165 
10,033 
2,964 
1,223 
3,242 


47,756 

14,421 
8,898 
3,943 
4,744 

10,721 
8,799 

1,809 
12,960 
2,754 
2,581 
3,101 


56,349 

31,939 

31,348 

17,247 

3,877 

7,894 

7,174 

1,634 
8,174 
1,989 
762 
2,781 


17,514 

2,758 
2,401 
1,528 
860 
3,774 
3,429 

1,783 

7,815 

1,720 

994 

524 


28,772 

3,978 
2,489 
1,826 
4,367 
6,987 
6,535 

1,675 
9,515 
2,839 
1,450 
2,250 


47,189 

16,125 
15,425 
6,550 
4,253 
8,931 
7,719 

2,159 
12,032 
2,191 
1,139 
3,689 


BusinesE 
receipts 

(Thousand 
dollara) 


(2) 


1,269,088 

399,533 
394,341 
226,072 
112,939 
503,775 
331,475 

32,222 
154,152 
24,609 
41,237 
66,467 


972,650 

144,739 
114, 617 
79,206 
92,121 
525,259 
456,932 

43,400 
136,879 
22,237 
53,324 
30,252 


538,516 
534,635 
339,099 
94,571 
466,379 
422,262 

43,119 
113,687 
18,417 
31,260 
55,368 


416,394 

31,987 
30,384 
28,042 
38,634 
187,599 
148,968 

10,596 

141,250 

8,374 

43,820 

6,328 


722,190 

34,031 

28,175 

27,968 

135,623 

392,556 

368,491 

23,499 
108,605 
26,087 
30,338 
27,876 


1,197,311 

221,841 
220,588 
107,473 
111,633 
494,148 
431,678 

27,329 

154,964 

20,394 

42,894 

137,396 


CoEt  of 

goods  sold 

(Thousand 

ehlUrM) 


(3) 


792,393 

227,063 
225,965 
141,076 
80,157 
413,303 
259,000 

354 

53,457 

10,155 

5,027 

13,054 


568,564 

77,167 
74,690 
50,319 
45,600 
387,777 
346,034 

28,882 

23,610 

6,669 

4,748 

5,523 


733,330 

278,875 
273,249 
218,255 
53,774 
351,462 
322,094 

12,024 
27,426 
3,513 
1,909 
10,269 


203,786 

19,740 
19,131 
17,248 
24,466 
137,589 
110,451 

12 

21,355 

627 

8,372 

624 


432,630 

22,528 
21,162 
20,834 
83,895 
295,033 
283,265 

1,214 
19,487 
8,205 
1,870 
10,473 


631,309 

148,905 
148,748 
31,371 
77,  639 
366,495 
325,750 

82 
30,629 
3,191 
3,074 
57,559 


Payroll 

fThmiaand 
dollara) 


(4) 


110,299 

32,093 
31,310 
12,130 
18,468 
29,359 
25,657 

1,588 
18,338 
6,327 
5,736 
9,953 


114,125 

21,184 
19,043 
9,331 
21,741 
46,310 
35,616 

1,393 
18,039 
5,171 
4,049 
5,458 


112,494 

25,315 
23,439 
16,133 
18,256 
38,375 
35,491 

2,105 

14,601 

1,632 

3,691 

13,842 


63,609 

4,278 

4,188 

3,627 

9,832 

16,272 

12,990 

691 

30,913 

1,696 

6,652 

1,573 


80,050 

2,237 
1,739 
1,746 
31,669 
23,663 
21,905 

1,281 
14,050 
4,232 
2,564 
7,150 


174, 612 

17,454 
17,380 
5,035 
22,103 
43,619 
38,413 

1,369 

26,341 

6,644 

5,266 

63,726 


(Thouaand 
dollara) 


(5) 


26,845 

14,236 

14,143 
8,078 
2,294 
5,378 
5,006 

307 

2,475 

243 

614 

2,105 


19,604 

5,533 
5,223 
3,005 
2,160 
7,304 
6,064 

146 
2,999 
528 
527 
962 


39,195 

26,211 
25,649 
16,262 
1,932 
4,943 
4,239 

1,473 

1,908 

366 

264 

2,728 


9,664 

2,014 
2,003 
1,544 
283 
2,602 
2,328 

461 
4,055 
278 
763 
249 


11,159 

1,023 
915 
907 
2,755 
3,666 
3,556 

459 
2,375 
630 
287 
876 


29,752 

4,773 
4,745 
2,449 
1,717 
8,494 
7,599 

564 
3,955 
1,037 

842 
10,249 


Depreciation 

(Thouaand 
dollara) 


(6) 


73,720 

46,755 

45,991 

24,216 

3,165 

7,587 
6,393 

647 
3,376 
1,406 
2,265 
7,190 


45,259 

19,245 

17,047 

10,562 

5,537 

9,262 

4,933 

447 
7,760 
1,160 
1,850 
2,958 


91,503 

69,047 
67,498 
36,976 
3,462 
7,284 
6,205 

1,855 
5,483 
1,454 
926 
4,367 


23,237 
7,876 
7,672 
6,042 
972 
2,093 
1,093 

1,161 

10,327 

512 

1,840 


26,131 

2,575 
2,232 
1,674 
5,275 
6,693 
6,490 

597 
6,924 
1,768 
1,081 
4,067 


66,737 

27,102 
26,910 
10,422 

3,903 
10,139 

8,546 

1,420 

8,842 

857 

1,815 

15,326 


Net  profit 
(less  lose) 


(7) 


121,200 

33,731 
39,002 
13,307 
12,641 
6,433 
3,385 

11,010 
39,104 
6,061 
17,291 
U,231 


152,823 

18,822 
5,010 
7,392 
18,844 
39,095 
33,731 

7,406 
60,995 

7,046 
33,228 

7,666 


170,224 

68,296 
72,436 
15,477 
13,535 
32,254 
28,605 

11,878 
38,123 

5,689 
18,112 

6,138 


19,093 
'3,779 
'5,926 
2,963 
8,291 
4,497 

4,762 
37,830 

2,182 

18,8U 

'282 


110,134 

3,974 
1,637 
2,396 

24,132 
34,057 
30,410 

5,106 
39,133 

7,441 
19,955 

3,727 


100,531 

466 
234 
'4,669 
7,879 
28,400 
a,485 

9,629 
52,124 

5,494 
24,006 

2,033 


98 


Business  Retums/1967  •  Proprietorships 


PROPRIETORSHIPS  IN  15  STATES  AND  DISTRICT   OF  COLUMBIA 

Table    2.6— NUMBER   OF   BUSINESSES,    BUSINESS    RECEIPTS,    AND    SELECTED  DEDUCTION    ITEMS,    BY    SELECTED    INDUSTRIES— Continued 


State  and  selected  industry 


Number  of 
businesses 


Business 
receipts 
(Thousand 
doUaraJ 


Cost  of 
goods  sold 

(Tbous»fd 
doll  at  a) 


Payroll 

(Thouamtd 
doll  art) 


(Thouaand 


Depreciation 
(Thoutand 


Net  profit 
(less  loss) 


(1) 


(2) 


(3) 


(•4) 


(5) 


(6) 


NORTH  DAKOTA 


All  industries. 


Agriculture,  forestiy,  and  fisheries. 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 
Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 


RHODE  ISLAUD 


All  industries. 


Agriculture,  forestry,  and  fisheries. 

Farms 

livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 
Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 


SOUTH  DAKOTA 


All  industries. 


AgriciiLture,  forestry,  and  fisheries. 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  Insurance,  and  real  estate. 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 


All  industries. 


Agriculture,  forestry,  and  fisheries. 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 

Services 

Personal  services 

Medical  and  health  services 

Other  industrial  divisions 


All  industries. 


Agriculture,  forestry,  and  fisheries. 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 
Services 

Personal  services 

Medical  and  health  services..'..... 
Other  industrial  divisions 


All  industries. 


Agiriculture,  forestry,  and  fisheries. 

Farms 

Livestock 

Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 

Services 

Personal  ser'vices 

Medical  and  health  services 

Other  industrial  divisions 


76,781 

55,965 
55,420 
20,670 
2,326 
8,673 
7,374 

2,500 
6,190 
1,780 
(  =  ) 
1,127 


25,949 

1,279 
1,027 
246 
2,412 
8,745 
6,731 

1,949 
10,062 
2,863 
1,727 
1,502 


80,473 

57,927 

56,113 

38,612 

2,253 

8,783 

8,007 

2,325 
7,457 
2,083 
444 
1,733 


43,148 

14,080 
13,600 
7,505 
3,843 
6,321 
4,228 

3,277 
12,322 
3,322 
1,503 
3,305 


22,091 

7,174 
6,786 
5,453 
1,677 
4,719 
3,784 

903 
6,100 
1,025 
1,187 
1,518 


27,903 

11,543 
9,727 
7,607 
2,039 
4,750 
4,002 

1,122 

7,083 

1,625 

936 

1,366 


1,216,757 

712,488 

709,799 

256,052 

51,908 

345,856 

331,700 

14,739 

71,766 

20,046 

20,000 


744,681 

11,568 
10,487 
2,003 
46,678 
420,286 
337,676 

14,143 

135,878 

29,229 

53,640 

116,128 


1,579,314 

800,988 
779,598 
616,318 
50,642 
539,627 
316,822 

30,739 
128,563 
38,419 
17,082 
28,755 


784,411 

90,118 
89,118 
63,323 
175,  MO 
282,090 
203,339 

37,732 
167,862 
24,223 
49,413 
30,969 


594,210 

133,781 
130,870 
110,742 
40,062 
288,780 
250,130 

5,597 
101,596 

8,339 
25,254 
.;4,394 


546,983 

174,771 
144,691 
119,062 
87,346 
187,317 
171,869 

17,257 
51,300 
14,181 
13,553 
27,992 


553,392 

258,590 
258,331 
112,844 
22,228 
255,693 
247,537 


12,005 
2,985 

5,376 


467,165 

7,038 

6,152 

1,957 

24,167 

320,738 

253,703 

418 

18,870 

6,735 

3,256 

95,884 


944,346 

401,190 
396,673 
332,950 
21,350 
466,411 
252,895 

9,759 

37,729 

20,155 

947 

8,407 


420, 696 

48,251 

48,088 

31,974 

111,747 

205,670 

147,619 

8,100 
37,415 
1,950 
2,251 
9,513 


401,911 

34,237 

33,741 

69,641 

29,603 

231,841 

201,383 

609 

39,953 

1,013 

3,643 

15,668 


305,026 

90,364 
35,593 
73,333 
64,460 
134,362 
125,446 

6,646 

6,081 

3,642 

609 

3,113 


79,096 

33,686 
33,4S2 
8,484 
9,752 
21,770 
20,495 

811 
11,505 

4,298 
(  =  ) 

1,572 


56,484 

1,615 
1,609 
82 
4,621 
20,713 
16,443 

1,388 
18,936 
5,152 
4,961 
9,206 


86,730 

26,202 
23,798 
17,771 
10,044 
21,238 
20,214 


24,319 

14,443 

1,614 

4,037 


89,052 

6,768 

6,763 

4,328 

28,808 

19,017 

16,244 

1,998 
29,049 
6,107 
5,091 
3,412 


57,402 

11,617 
11,253 
8,412 
13,461 
13,597 
16,962 

763 
11,862 
1,611 
3,792 
1,102 


66,319 

22,901 
13,702 
11,409 
13,273 
11,339 
U,248 

562 
8,639 
4,624 
1,587 
4,555 


47,595 

35,700 
35,658 
13,424 
2,447 
6,751 
6,627 

450 

1,614 

403 

633 


10,924 

337 

320 

51 

336 

6,036 

5,540 

201 

2,303 
499 
535 

1,156 


47,920 
34,786 
34,450 
25,422 
931 
4,981 
4,766 

1,103 
4,781 
1,637 
152 
1,333 


16,926 

4,364 
4,318 
2,964 
3,894 
3,786 
3,052 

280 

3,257 

691 

414 
1,345 


12,275 

5,968 
5,902 
4,813 
309 
2,423 
2,253 

300 
2,405 
226 
429 
370 


15,409 
8,230 
6,565 
5,577 
1,341 
2,305 
2,032 

174 
2,073 
852 
221 
781 


125,707 

109,612 

109,154 

37,683 

3,691 

5,038 

4,641 

776 
4,530 
1,286 

2,010 


13,512 

733 
668 


1,533 
4,004 
3,314 

489 
5,284 
2,054 
1,334 
1,419 


114,360 

90,488 
87,332 
65,040 
3,362 
4,541 
4,160 

1,801 

12,529 

3,033 

380 

1,639 


31,632 

13,144 

12,923 
8,757 
4, 104 
4,437 
3,303 

599 
6,715 
1,647 
1,285 
2,633 


27,732 

16,037 
15,704 
13,213 
760 
3,561 
3,233 

248 

6,209 

l,3o5 

818 

367 


31,555 

19,025 
16, 579 
13,173 
1,593 
3,675 
3,390 

696 
3,625 

396 

412 

2,936 


^Net  loss  exceeds  net  profit. 

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

NOTE:  Other  industrial  divisions  include  "Mining,"  "Manufacturing,"  "Transportation,  communication,  electric,  gas,  and  sanitary  services. 

Estimates  are  rounded  and  may  not  add  to  totals. 

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


and  "Nature  of  business  not  allocable." 


Business  Returns/1967  •  Proprietorships 


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Business  Returns/1967  •  Proprietorships 


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104 


Business  Returns/1967  •    Proprietorships 


125   LARGEST  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table    2.8— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    PAYROLL,    AND  NET   PROFIT,    BY   INDUSTRIAL  DIVISION 


Industrial  division 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


(Thouamjd 
dollars) 


Net  profit 
(less  loss) 

( Thousand 
dollars) 


Number  of 
businesses 


Business 
receipts 

(  Thousand 
dollars) 


Payroll 


(Thousand 
dollars) 


Net  profit 
(less  loss) 

(Thousand 
dollars) 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


(Thous, 
doll  at 


Net  profit 
(less  loss) 

( Thousand 
dollara) 


Total  for  125  standard  metropolitan  areas 


Akron,  Ohio 


Albany-Schenectady-li-oy,   New  York 


All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 
Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 

Services.. 

Other  industrial  divisions 

Footnotes  at  end  of  table. 


3,813,684 

545,503 
332,388 

926,252 
743,030 

321,781 

1,431,167 

256,593 


102,237,976 

5,917,802 
10,107,342 

51,935,253 
40,031,221 

4,423,213 

23,018,376 
6,835,990 


12,434,705 

717,385 
2,219,333 

4,111,536 
3,477,823 

333,796 
3,741,020 
1,311,635 


17,023,120 

266,076 
1,527,043 

4,001,012 
2,872,573 

1,477,357 

8,907,706 

843,926 


2,442 
1,662 

3,599 
2,559 

1,216 
7,242 
2.106 


11,745 
21,789 

165,575 
121,946 

18,737 

124,019 

41,430 


2,147 
3,434 

U,552 
9,302 

690 
19,336 
14,098 


82,799 

'1,642 
4,575 

16,788 
10,155 

7,626 

51,977 

3,475 


2,281 
2,483 

3,917 
2,766 

2,142 
7,977 
1,521 


396,129 

11,430 
32,431 

218,4U 
143,837 

17,893 
94,521 
21,438 


35,201 

1,990 
5,933 

11,082 
8,573 

726 

14,304 

1,166 


Albuquerque,  New  Mexico 


Allentown-Bethlehem-Easton, 
Pennsylvania-New  Jersey 


95,477 

511 
10,447 

26,515 
16,346 

10,328 

42,417 

5,259 


Anaheim-Santa  Ana-Garden  Grove,  California 


1,293 
(') 
2,177 
1,900 

514 
4,162 
(•^) 


236,684 

4,546 
(') 

98,156 
89,910 

13,622 
58,830 


36,525 

368 
(  =  ) 

7,500 
6,504 

917 
9,347 
(^) 


34,639 

'344 
(^) 
6,068 
4,456 

5,450 
22,599 
(^) 


21,354 

4,193 
1,472 

5,373 
4,717 

1,004 
8,112 
1,200 


598,474 

51,167 
29,832 

347,179 
303,800 

9,561 

130,883 

29,852 


69,157 

7,164 
5,508 

25,087 
20,034 

576 
22,736 
8,086 


'2,886 
4,785 

29,704 
25,339 

4,896 

40,619 

5,636 


7,160 
3,380 

13,792 
11,136 

5,861 
18,274 
4,462 


1,363,459 

87,350 
106,108 

632,355 
499,896 

76,340 
329,412 
131,894 


175,150 

12,035 
17,316 

49,989 
45,267 

360 
68,071 
27,379 


Atlanta,  Georgia 


Augusta,  Georgia-South  Carolina 


Austin,  Texas 


5,049 
4,699 

11,353 
8,728 

4,073 
14,157 
1,033 


1,199,683 

19,098 
141,412 

662,328 
494,701 

44,546 

299,774 

32,525 


168,882 

3,170 
31,235 

48,557 
42,984 

2,601 
75,949 
7,370 


174,209 

'2,593 
19,220 

54,022 
31,980 

17,362 

80,714 

5,484 


1,794 
(^) 
2,064 
1,529 

2,434 
919 
554 


3,877 
(  =  ) 

62,148 
49,641 

8,065 
37,953 
20,560 


29,122 

579 
(  =  ) 
4,176 
3,598 

883 
8,529 
1,796 


22,853 
'548 

3,537 
157 

1,777 
13,219 
1,894 


12,870 

3,165 

899 

1,605 
1,475 

1,098 

5,638 

J!J 


8,044 
57,227 

78,997 
76,363 

12,937 
53,608 


23,452 

1,315 
10,492 

6,375 
5,832 

855 

7,930 

Jll 


Bakersfield,    California 


Baltimore,  Maiyland 


Baton  Rouge,    Louisiana 


12,166 

2,362 

422 

3,554 
2,828 

1,226 
3,405 
1,197 


534,189 

98,923 
41,197 

230,987 
214,550 

13,596 
62,783 
86,703 


17,091 
9,219 

24,868 
23,872 

808 
11,669 
14,834 


4,822 
6,140 

19,659 
15,982 

3,808 

16,612 

9,557 


49,375 

7,007 
4,279 

10,836 
10,151 

2,881 
19,611 
4,761 


1,205,642 

62,363 
106,956 

658,586 
617,447 

32,000 

285,405 

60.332 


127,622 

6,282 
17,013 

47,883 
45,013 

3,760 
42,  665 
10,019 


252,944 

3,547 
20,879 

62,141 
59,268 

15,593 

140,917 

9,867 


1,296 

1,785 
1,505 

(^) 

1,805 
1.024 


3,301 
(') 

65,483 
57,662 

(^) 

26,955 

34.815 


40,630 


5,128 
4,597 

4,603 
6.758 


Beaumont-Port  Arthur-Orange,  Texas 


Binghamton,  New  York-Pennsylvania 


Birmingham,  Alabama 


11,684 

2,209 
(  =  ) 
3,823 
3,518 

427 

4,120 

476 


26,780 

(=) 
361,050 
329,855 

9,009 
60,161 
32,068 


2,339 
(=) 

25,968 
24,128 

767 

9,842 

966 


2,338 
(^) 

10,939 
11,079 

2.296 

19,607 

'237 


10,300 

1,832 
1,199 

2,471 
2,373 

517 
3,404 
(') 


26,933 
31,295 

97,478 
95,310 

10,404 
59,013 
(  =  ) 


2,842 
3,802 

14,079 
14,027 

874 
9,032 
(') 


3,424 
4,265 

9,042 

8,421 

2,979 
21,958 
(-') 


2,659 
2,036 

6,395 
5,088 

892 
5,867 

901 


12,625 
105,035 

272,778 
232,886 

10, 624 
70,599 
14,397 


49,903 

1,628 
17.332 

15,018 
13,059 

1,332 
11,736 
2,857 


Boston,  Massachusetts 


Bridgeport.  Connecticut 


Buffalo.  New  York 


2,424 
6,744 

15,722 
12,014 

7,181 
34,228 
2,733 


1,549,224 

33,988 
124,796 

708,863 
563,840 

100,832 
510,141 
70,604 


199, 322 

3,139 
25,992 

61,606 
55, 579 

12,172 
82,220 
14,193 


380,942 

5,767 
29,015 

82,108 
53,464 

32,070 
217,936 
14,046 


10,397 

(^) 
1,384 

3,089 
2,636 

1,087 
4,053 
(') 


330,054 

35,549 

204,237 

100,520 

3,267 

70,456 

(^) 


36,342 

(^) 
6,956 

14,732 
9,258 

142 
12,191 
(!) 


10,313 

11,877 
9,019 

2,878 
32,586 
(') 


2,492 
2,981 

10,207 
8,314 

2,596 

11,712 
1,922 


684,655 

23,604 
75,315 

356,294 
302,213 

27,863 
176,610 
24,969 


71,218 

3,368 
10,352 

29,647 
26,588 

2,327 

19,842 

5,132 


Canton.  Ohio 


Charleston,  South  Carolina 


Charleston,  West  Virginia 


2,394 
1,454 

3,153 

2,915 

679 
3,551 
1,624 


338,321 

15,590 
37,368 

187,819 
139,719 

li,772 
49,722 
35,050 


36,911 

633 
9,668 

16,195 
12.470 

1,232 
3,198 
5,985 


56,178 

1,717 
9,213 

15,800 
11,224 

6,542 
19,876 
3,030 


7,273 

1,222 
(^) 

3,050 
2,54S 

(^) 
1,213 
(I) 


240,957 

8.186 
(^) 
190,311 
150,756 

(') 

14,586 

(') 


20,244 

1,292 
(  =  ) 

14,170 
11,641 

(') 
1,246 
(') 


24,694 
'521 

11.437 
7,560 

(^) 
8,358 
(■') 


(■) 

(-') 
1,666 
1,516 

(•) 

2.368 
(i) 


(-') 
(■) 

59,375 
50,687 

(^) 

42.497 
(-) 


15,8X 

(') 

(') 
4,348 
4,052 

(-) 

8,610 
(') 


190,855 

24 
11,611 

40,441 
29,139 

21,228 

102,025 

15,526 


22,735 

'2,346 
843 

4,610 
4,033 

1,876 
17,665 
(') 


20,283 
'1,831 

3,842 
3,323 

U,442 
'1.906 


'1,295 
9,944 

17,487 
10,961 

5,253 
32,031 
2,841 


167,965 

4,151 
15,836 

40,375 
32,323 

11,544 
88,172 
7,387 


31,945 

(.') 
8,947 
6,396 

(') 

16,928 

(') 


Business  Returns/1967  •   Proprietorships 


105 


125   LARGEST  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table   2.8— NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    PAYROLL,    AND  NET   PROFIT,    BY   INDUSTRIAL  DIVISION — Continued 


Industrial  division 


Number  of 
businesses 


BusinOGt~ 
receipts 

(Thouaand 
dollars) 


Payroll 


(Thousand 
dol  I  ors) 


Net  profit 
(less  loss) 

(Thousend 
dollars} 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


(Thousand 
dollars) 


Net  profit 
(less  loss) 

(Thousand 
dottara) 


Number  of 
businesses 


Business 
receipts 

(Thouaand 
dollars) 


Payroll 


(Thousetyd 
dollars) 


Net  profit 
(leae  loss) 

(Thousand 
dollara) 


All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  foresti^,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

AZl  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

Footnotes  at  end  of  table. 


Charlotte,  North  Carolina 


Chattanooga,  Tennessee-Georgia 


Chicago,  Illinois 


2,309 
1,4^0 

2,895 
1,728 

859 
3,260 


279,853 

9,901 
81,255 

124,060 
52,159 

6,627 
5o,058 
(^) 


38,731 

646 
23,285 

7,801 
4,412 

321 
6,314 


332 
8,909 

14,717 
5,185 

3,735 
18,936 
(^) 


1,537 
1,190 

3,306 
3,049 

1,038 
1,945 


14,927 
47,031 

275,287 
261,081 

7,780 
33,317 


2,538 

9,350 

13,105 
12,240 

445 
9,459 
(  =  ) 


35,668 

^1,879 
8,208 

12,203 
10,476 

3,894 
13,157 


181,386 

16,574 
15,709 

48,349 
37,427 

17,736 
71,738 
11,280 


5,817,266 

295,371 
570,065 

2,994,309 
2,213,510 

290,473 

1,265,931 

401,117 


27,130 
156,709 

238,386 
201,366 

20,289 
195,439 
84,838 


Cincinnati,  Ohio-Indiana-Kentucky 


Cleveland,  Ohio 


Columbia,  South  Carolina 


41,548 

9,897 
4,184 

9,694 
8,603 

2,034 
13,857 


1,020,579 

60,630 
126,313 

568,792 
430,175 

24,960 
193,993 
45,891 


o,676 
35,678 

43,438 
39,737 

2,716 
26,966 
10,114 


168,131 

5,268 
28,501 

46,514 
35,710 

11,543 
88,359 
7,896 


52,440 

5,629 
4,494 

11,962 
9,413 

5,823 

20,709 

3,823 


1,133,733 

25,985 
81,758 

565,056 
434,394 

64,772 

315,956 

80,206 


3,172 
22,531 

42,385 
33,164 

3,363 
48,695 
14,211 


1,677 
16,235 

63,103 
36,098 

29,776 
149,032 
14,468 


2,686 
1,375 

2,739 
2,427 

847 
2,920 


291,514 

17,305 
74,351 

135,156 
104,488 

12,745 
45,074 
(=) 


1,346 
19,186 

5,914 
5,060 

1,158 
5,522 
(=) 


Columbus,   Georgia-Alabama 


Columbus ,   Ohio 


Corpus  Christi,   Texas 


5,323 
596 

1,624 
1,385 

(=) 
1,635 
I') 


151,599 

1,543 
(^) 

78,162 
58,422 

(') 

25,104 

(=) 


14,302 
269 

2,854 
2,413 

(') 
3,039 
(=) 


22,393 

I354 
(^) 
5,054 
5,052 

(  =  ) 

13,507 

(=) 


30,236 

6,352 
3,324 

5,111 
5,154 

2,912 

9,305 
2,232 


731,991 

44,909 
105,358 

374,648 
338,983 

35,303 

140,604 
31,169 


55,791 

1,524 
11,952 

23,199 
21,674 

4,141 
21,477 

3,398 


134,559 

7,393 
13,531 

24,804 
20,201 

17,254 
53,130 
3,557 


12,910 

2,612 
C=) 
4,100 
3,362 

1,222 

3,349 

779 


428,897 

50,189 

(^) 
288,845 
125,483 

8,880 
40,223 
16,432 


6,981 
{') 

26,129 
14,182 

289 

4,737 

531 


Dallas,  Texas 


Davenport-Rock  Island-Woline, 
Iowa-Illinois 


Dayton,  Ohio 


13,290 
10,130 

13,730 
10,842 

7,159 
18,937 
4,153 


99,185 
277,715 

637,977 
411,668 

126,796 
315,509 
128,017 


13,801 
53,522 

52,524 
39,658 

7,997 
63,619 
10,535 


^4,782 
39,450 

47,521 
19,659 

17,223 
101,759 
^15,233 


12,713 

2,795 
2,034 

2,500 
2,243 

1,657 
3,359 
(^) 


51,119 
55,385 

115,925 
98,403 

12,481 
52,450 


35,773 

4,519 
11,924 

9,339 
3,855 

119 
3,017 
(=) 


8,077 
13,952 

10,905 
6,855 

6,348 
25,197 
(=) 


31,313 

8,173 
3,124 

6,597 
5,754 

2,594 

9,927 

793 


1,091,119 

198,918 
139,557 

543,995 
370,051 

41,026 
147,091 
20,522 


2,080 
39,724 

43,670 
40,161 

2,085 
23,874 
4,184 


Denver,  Colorado 


Des  Moines,  Iowa 


Detroit,  Michigan 


6,686 
5,364 

11,998 
8,565 

4,456 
18,908 
3,176 


61,553 

34,212 

461,926 

356,972 

35,738 
197,561 
71,343 


99,684 

4,421 
15,612 
42,830 
39,723 

1,124 

26,434 

9,263 


1,793 
13,261 

30,823 
19,600 

15,050 

85,905 

9,910 


14,112 
3,105 

3,401 
2,842 

1,258 
4,182 
1,032 


330,522 

39,373 

(=) 
174,151 
146, 682 

35,225 

53,062 
19,146 


1,558 
(^) 

12,089 
11,332 

3,512 

11,052 
4,079 


52,348 

3,578 
(=) 
8,274 
6,366 

7,954 
27,071 
4,064 


92,822 

7,820 
8,873 

27,636 
22,674 

6,155 

35,228 

7,109 


57,025 
339,511 

2,132,446 
1,610,415 

100,419 
736,782 
159,765 


6,363 
94,709 

173,665 
150,975 

8,642 
124,693 
44,588 


Duluth-Superior,  Minnesota-Wisconsin 


El  Paso,  Texas 


Erie,  Pennsylvania 


7,738 

1,629 
(^) 
2,024 
1,981 

(') 
2,756 
(=) 


2,379 
(  =  ) 
193,710 
194,289 

{') 

37,308 

(=) 


16,384 
16,304 

(') 
2,547 
(^) 


27,002 

^1,695 

(=) 
6,155 
5,757 

(^) 

13,286 

(^) 


(^) 
(=) 

2,107 
1,381 

554 

2,957 

959 


(^) 

48,413 

44,347 

5,270 

25,981 

9,393 


(^) 

(=) 
5,355 
5,716 

537 
2,347 
1,746 


25,177 

(=) 

(^) 
5,592 
4,951 

3,131 
11,311 
2,448 


9,239 
2,385 

2,424 
1,895 

(M 
3,065 
Jl) 


9,734 

120,192 
81,601 

('} 

39,748 

(') 


27,039 

1,334 
(^) 
11,781 

8,693 

(=) 
4,515 
(') 


11,216 
75,609 

231,961 
156,555 

99,475 
511,612 
59,559 


1,340 
3,247 

9,579 
5,634 

5,598 
17,301 


36,052 

4,538 
(  =  ) 
11,067 

6,539 

'914 

18,885 

'l24 


9,076 
15,771 

35,553 
26,681 

14,685 
60,753 
6,994 


6,936 
53,929 

142,832 

104,381 

46,077 

297,170 

26,519 


1,7U 
(^) 
11,568 

8,445 

(^) 

17,753 

(^) 


Evansville,  Indiana-Kentucky 


Flint,  Michigan 


Fort  Lauderdale-Hollywood,  Florid; 


3,732 

2,429 
2,022 

526 
2,760 
(1) 


175,206 

19,735 
(^) 

31,116 
06,595 

6,143 
45,793 


19,338 
505 

6, en 

5,562 

210 
7,416 


3,733 

8,524 
6,484 

3,301 
20,396 
(^) 


3,520 
1,635 

4,479 
4,000 

789 

4,546 

341 


43,875 
43,055 

278,965 
244,244 

12,762 
73,578 
23,821 


59,749 

1,147 
9,803 

26,709 
21,645 

1,132 
16,913 
4,040 


68,350 

1,448 
8,013 

21,798 
19,580 

6,311 

25,650 

5,130 


21,409 

1,653 
3,033 

5,921 
3,676 

2,110 
7,561 
1,131 


542,613 

11,309 
86,324 

400,373 
163,353 

24,358 

104,527 

15,222 


2,165 
26,410 

14,330 
13,718 

1,216 
17,154 

1,804 


73,189 

692 
13,041 

14,391 
11,704 

6,357 

37,072 

1,636 


106 


Business  Returns/1967  •    Proprietorships 


125  LARGEST  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table    2.8— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    PAYROLL,    AND  NET   PROFIT,    BY   INDUSTRIAL  DIVISION — Continued 


Industrial  division 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dotlara) 


Payroll 


dollars) 


Net  profit 
(less  loss) 

(Thousand 
dollars) 


tjujnber  of 
businesses 


Business 
receipts 

(Thousand 
liiltars) 


Payroll 


(Thousand 
dollars) 


Net  profit 
(less  loss) 


(Thousmid 
dollars) 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


(Thousand 
dollars) 


Not  prol it 
(less  loss) 


All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  Insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions b 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

Footnotes  at  end  of  table. 


Fort  Wayne,  Indiana 


Fort  Worth,  Texas 


Fresno,    California 


2,374 
1,272 

1,617 
1,299 

1,635 


21,054 
25,965 

118,038 
111,543 

25,245 
24,637 
(  =  ) 


21,618 

463 
5,965 
6,926 
6,892 

3,516 
4,724 


37,897 

3,965 
4,466 
9,955 
7,547 

6,714 
11,942 


35,511 

8,215 
3,280 
7,734 
6,174 

3,321 

10,682 

2,279 


904,515 

33,603 
139,331 

467,138 
372,320 

34,691 

181,297 

48,455 


3,539 
30,213 

35,816 
32,039 

3,068 

43,141 

7,615 


103,819 

'6,400 
14,273 

33,693 
22,974 

11,250 

47,419 
3,584 


9,441 
1,253 
4,371 
3,697 

1,475 

6,741 

857 


577,613 

U7,172 

21,549 

208,763 

195,946 

22,804 

112,364 
74,961 


24,467 
2,649 
21,320 
19,403 

5,477 
15,396 
18,159 


8,709 
5,234 

16,540 
13,246 

6,504 
35,540 
2,540 


Gary-Hajnmond-East  Chicago,  Indiana 


Grand  Rapids,  Michigan 


Greensboro-High  Point,  North  Carolina 


14,608 

1,946 
1,119 

4,144 
3,916 

(^) 
5,403 
1,290 


349,167 

9,929 
38,838 

193,172 
178,953 

69,634 
25,569 


47,294 

139 

12,792 

18,068 
17,775 

9,752 
5,996 


61,817 

1,087 
5,887 

16,847 
14,320 

27,937 
3,139 


5,903 
1,963 

2,873 
1,857 

692 
6,643 

1,094 


488,508 

67,541 
48,445 

221,755 
162,814 

13,255 

110,326 

27,186 


64,258 

6,756 

8,779 

19,916 

19,260 

541 

23,225 

5,041 


100,739 

12,589 
12,677 

21,642 
13,456 

5,482 
41,641 

6,708 


24,745 

9,161 
2,728 

4,713 

2,816 

1,420 
5,655 
1,068 


389,724 

53,936 

79,279 

126,716 
80,494 

12,897 
72,94A 
43,952 


48,706 

5,827 
16,060 

8,171 
6,178 

1,376 
7,752 
9,520 


69,565 

9,793 
7,556 

12,211 
5,7U 

5,715 
30,418 

3,872 


Greenville,   South  Carolina 


Harrisburg,    Pennsylvania 


Hartford,    Connecticut 


10,049 

2,267 
1,085 

2,529 
2,405 

957 
3,106 
(  =  ) 


239,788 

18,136 
19,044 

159,939 
112,203 

10,860 
31,564 
(  =  ) 


2,746 
3,903 

8,283 
5,415 

1,956 
4,486 


25,050 

'2,953 
3,999 

9,358 
7,067 

'284 
14,803 
(^) 


4,589 
803 

4,245 
3,606 

1,149 

4,092 

429 


493,629 

44,529 
18,924 

302,897 
271,384 

18,969 
92,643 
15,667 


52,645 

2,100 
5,988 

31,141 
28,116 

1,364 
8,549 
3,503 


67,259 

5,281 
5,003 

21,985 
19,215 

6,735 

24,940 

3,315 


17,368 

756 
2,483 

5,807 
4,334 

1,548 
5,416 
1,358 


595,310 

3,722 
74,494 

331,216 
246,554 

29,341 

129,993 

26,54A 


69,269 

466 
10,401 

26,660 
21,815 

1,309 

24,038 

6,395 


1,207 
12,851 

26,618 
22,200 

9,012 
55,747 
7,118 


Honolulu,  Hawaii 


Houston,  Texas 


1,088 
637 

3,709 
2,755 

3,181 
7,236 
1,666 


13,813 
39,787 

129,840 
105,180 

24,  659 

115,135 

32,368 


2,152 
4,087 


1,124 

27,115 
7,234 


Huntington-Ashland,  West  Virginia- 
Kentucky  -Ohio 


71,601 

2,142 
5,937 

14,792 
8,989 

4,890 
39,474 
4,366 


82,543 

16,839 
9,237 

20,715 
16,615 

6,018 
23,874 


1,937,370 

97,214 
212 , 887 

1,053,131 
823,697 

89,295 
332,129 
152,714 


246,622 

15,659 
65,711 

76,223 
66,652 

7,827 
57,677 
23,525 


'26,918 
36,636 

61,394 
40,895 

28,003 

126,014 

3,976 


1,796 
(  =  ) 
3,266 
3,0(K 

(^) 
3,139 
(^) 


7,746 

116,736 
110,276 

53,093 


25,115 
431 

8,857 
8,510 

(') 

14,392 
(^) 


35,019 

'980 
(') 

11,594 
9,433 

(  =  ) 
19,431 


Indianapolis,  Indiana 


Jackson,  Mississippi 


Jacksonville,   Florida 


39,4^2 

13,566 
2,954 

5,551 
4,537 

2,690 
13,055 
1,626 


128,788 
125,247 

477,658 
390,252 

38,554 

175,076 

38,208 


138,743 

7,051 
31,096 

58,431 
53,182 

4,691 
29,065 
8,409 


179,818 

11,507 
16,691 

49,797 
35,731 

16,279 

79,481 

6,063 


3,433 

2,528 
2,018 

1,318 

2,152 

331 


46,485 

(  =  ) 
191,857 
155,833 

8,936 

33,418 

6,446 


28,834 

4,540 
(^) 

13,454 
11,567 

197 

6,079 

892 


31,479 

'409 
(^) 
9,508 
5,521 

3,769 
12,926 
1,459 


12,842 

632 
1,674 

4,648 
3,914 

745 
4,519 
(!) 


322,321 

3,410 

34,281 

148,869 

125,486 

8,564 

88,896 

(') 


264 
10,040 

11,279 
9,744 

267 
23,257 
(') 


53,081 

159 
7,477 

11,853 
10,157 

3,994 
25,185 


Jersey  City,  New  Jersey 


Johnstown,    Pennsylvania 


Kansas  City,  Missouri-Kansas 


12,333 

2,225 

3,439 
3,216 

497 
5,097 
1,040 


376,080 

33,200 

219,890 
174,102 

7,112 
73,565 
41,740 


36,334 

(  =  ) 

5,389 

16,743 
12,047 

306 
9,605 
4,111 


68,088 

9,282 

14,063 
13,620 

2,722 

36,298 

5,869 


6,307 

1,264 
(') 
1,269 
1,228 

(  =  ) 
2,080 
(!) 


177,684 
14,087 

125,141 
118,452 

(  =  ) 

19,850 

(') 


16,516 

1,394 
(') 
10,075 

9,847 

(  =  ) 
2,489 


27,309 

3,208 
(=) 
6,903 
7,201 

9,376 


12,852 
5,203 

11,936 
8,675 

3,757 
12,771 
4,405 


1,141,778 

110,512 
135, 586 

613,141 
448,423 

50,723 

190,318 

41,498 


122,848 

5,966 
22,593 

41,388 
35,94A 

2,3U3 

45,294 

5,304 


174,963 

U,139 
15,963 

53,224 
32,466 

17,833 
67,540 
9,.J64 


Knoxville,  Tennessee 


Lancaster,  Pennsylvania 


I^nsing,   Michipaji 


12,306 

3,112 
1,166 

2,181 
2,013 

815 
3,250 
1,782 


235,089 

10,997 
34,962 

88,040 
54,476 

7,362 
56,684 
37,044 


970 
8,395 

7,823 
5,818 

1,052 

10,228 

3,316 


354 
5,650 

5,824 
5,293 

2,145 
25,342 
8,881 


8,534 
687 

2,651 
2,376 

(') 
3,779 
2,658 


519,494 

111,358 
36,155 

194,728 
172,747 

51,366 
122,755 


3,695 
13,241 

12,681 
10,729 

6,025 
18,373 


11,883 
3,893 

16,322 
14,110 

21,882 
4,541 


18,624 

8,278 
784 

3,068 
2,479 

444 
4,233 
1,817 


646,765 

52,992 
41,140 

422,646 
329,892 

15,294' 
56,598 
58,095 


65,524 

1,248 
5,488 

35,512 
28,011 

5,506 
9,595 
8,175 


52,740 

1,667 
5,660 

13,248 
10,535 

4,196 

22,470 

5,499 


Business  Returns/1967  •   Proprietorships 

125   LARGEST  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table  2.8— NUMBER  OF  BUSINESSES,  BUSINESS  RECEIPTS,  PAYROLL,  AND  NET  PROFIT,  BY  INDUSTRIAL  DIVISION— Continued 


107 


Industrial  division 


Number  of 
businesses 


IJuslness 
receipts 
(  Tbov  amtd 
dot  I  art) 


Payroll 


Net  profit 
(less  loss) 

(Thotiamd 
dotUra) 


Niimber  of 
businesses 


Business 
receipts 

(  Thousand 
doHara) 


Payroll 


(Thaaaand 
dollora) 


Net  profit 
(less  loss) 


(Thouannd 
dollara) 


Number  of 
businesses 


Business 
receipts 

(Thouaand 
dotlara) 


Payroll 
(Thouaimd 


Net  profit 
(less  loss) 

( Thouaand 
dollara) 


All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Other  industrial  divisions t 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

Other  industrial  divisions 

Footnotes  at  end  of  table. 


Little  Rock-North  Little  Rock,  Arkansas 


Lorain-Elyria,  Ohio 


Los  Angeleo-Long  Beach,  California 


1,747 
1,641 


773 

4,126 

800 


17,435 
43,478 

',176,460 
145,983 

27,384 

51,741 

6,688 


3,563 
5,484 

13,820 
11,102 

698 

8,028 

976 


41,413 

H,494 
6,863 

12,608 
8,532 

6,498 

19,496 

442 


6,503 

1,285 
(^) 
698 
439 

(  =  ) 
2,260 


13,062 
^') 

55,712 
29,604 

(=) 

35,305 

(^) 


23,187 

1,311 
(') 
4,582 
2,435 

7,594 
(  =  ) 


27,672 
'874 

4,712 
2,322 

(^) 

16,425 

(^) 


18,750 
19,401 

59,104 
45,551 
28,090 
1U,571 
19,522 


180,353 
636,409 

3,228,685 
2,439,121 

375,021 

2,068,427 

779,437 


1,024,710 

27,120 
125,898 

309,981 
265,014 

25,771 
350,466 
185,474 


1,164,742 

15,669 
61,470 

239,929 
171,333 

94,606 
672,757 
80,311 


Louisville,  Kentucky-Indiana 


Madison,  Wisconsin 


Memphis,  Tennessee-Arkansae 


32,278 

6,663 
3,501 

7,092 
6,324 
3,235 
9,918 
1,869 


685,185 

33,679 
92,209 

302,456 
250,748 

25,388 
128,845 
102,608 


78,468 

3,666 
14,996 

24,208 

19,\971 

998 
19,278 


2,826 
16,087 

28,365 
20, 508 
12,550 
61,095 
7,645 


4,231 

2,617 
2,164 

(=) 
3,446 
547 


54,167 

(^) 
127,733 
103,929 

(^) 

34,270 

16,900 


3,684 
(^) 
8,573 
8,455 

(=) 
5,875 
3,566 


10,201 
(^) 

13,560 
10,798 

{^) 

14,423 
3,491 


4,370 
1,565 

5,858 
4,363 

2,902 
7,085 
1,451 


50,905 
51,253 

432,903 
318,051 

39,039 
112,637 
33,703 


8,334 
8,535 

35,167 
31,619 

1,204 

13,473 

5,967 


4,382 
8,197 

29,881 
17,591 

12,646 

41,471 

2,971 


Miajni,  Florida 


Milwaukee,  Wisconsin 


Minneapolis-St-  Paul,  Minnesota 


38,874 

2,745 
3,205 

10,317 
7,067 

3,536 

17,516 

1,555 


839,505 

37,540 
82,111 

357,608 
297,195 

45,894 

278,524 

37,828 


8,796 
21,854 

29,016 
23,444 

2,349 

53,093 

6,091 


>3,723 
12,484 

27,331 
18,734 

18,995 
94,462 
3,534 


4,871 
2,758 

15,198 
13,458 

4,409 
15,270 
2,262 


1,209,956 

51,322 
85,491 

715,586 
638,937 

87,708 

223,011 

46,838 


3,664 
14,339 

61,186 
57,897 

4,155 

36,834 

8,089 


9,331 
15,329 

57,404 
47,457 

16,697 

102,523 

8,238 


8,663 
4,666 

14,283 
10,027 

6,203 
22,435 


74,167 
111,700 

559,323 
450,183 

51,000 
292,071 
76,979 


3,210 
23,107 
40,431 
37,487 

1,946 

44,246 

8,273 


7,172 
19,695 

58,360 
26,409 

26,586 

104,383 

6,351 


Mobile,  Alabama 


Nashville,  Tennessee 


New  Haven,  Connecticut 


2,559 
859 

3,989 
3,733 

3,082 
1,356 


375,531 

25,518 
15,056 

256,502 
229,843 

(=) 

51,069 

18,188 


29,474 

3,356 
1,865 

16,486 
13,170 

(^) 
5,634 
1,287 


42,207 

911 
2,814 

10,398 
10,970 

16,952 
5,009 


6,756 
1,279 

5,140 
3,869 

1,592 
4,679 
1,234 


444,875 

28,721 
41,628 

246,642 
232,089 

22,836 
92,524 
12,524 


60,131 

2,410 
5,100 

23,386 
22,305 

6,999 

18,637 

3,599 


■'3,187 
5,501 

19,581 
15,407 

5,974 

34,953 

3,267 


9^821 

(=) 
773 

3,045 
2,067 

4,356 
934 


243,249 

(=) 
33,147 

113,847 
93,398 

(  =  ) 

66,988 

10,961 


28,269 

(^) 
3,480 

8,670 
7,700 

(=) 
8,822 
2,339 


51,193 

3,119 

U,283 
10,366 

33,520 
2,002 


New  Orleans,  Louisiana 


New  York,  New  York 


Newark,  New  Jersey 


1,369 
2,359 

4,995 
4,738 

2,403 

11,434 

2,304 


698,874 

12,973 
104,724 
282,^49 
254,220 

49,860 
204,201 
44,267 


4,002 
28,179 

20,427 
17,732 

3,209 
31,362 
4,213 


107,337 

"■3,120 
10,038 

21,491 
16,982 

10,198 

66,334 

2,396 


318,630 

7,524 
20,911 

78,429 

55,113 

20,079 
171,190 
20,497 


112,295 
357,010 

3,978,162 
2,464,523 

312,159 

2,648,039 

644,213 


25,897 
70,615 

257,896 
176,246 

23,380 
346,969 
170,602 


1,857,908 

1,846 
89,567 

406,555 
249,197 

115,467 

1,139,684 

104,789 


49,090 

1,003 
4,554 

12,738 
10,720 

4,778 
23,595 
2,422 


11,405 
120,763 

624,250 
457,044 

52,388 
391,393 
44,124 


1,933 
20,440 

37,685 
31,793 

2,428 

48,325 

8,267 


1,355 
26,455 

67,115 
53,807 

22,611 

172,565 

7,185 


Newport  News-Hampton,  Virginia 


Norfolk-Portsmouth,  Virginia 


Oklahoma  City,  Oklahoma 


1,107 
(^) 
1,091 
1,086 

{') 

'■■    1,065 

(M 


25,368 
(=) 

60,239 
58,110 

(=) 

21,731 

(^) 


3,966 


7,400 
7,090 


3,145 
(!) 


17,909 

'567 
(') 
2,732 
2,631 

^') 

11,296 

(^) 


12,869 

1,363 
1,393 

2,764 
2,572 

1,579 
5,126 
(!) 


303,552 

23,226 
37,501 

149,916 
139,962 

13,790 
68,453 
(^) 


40,113 

991 
9,237 

15,054 
14,091 

740 
10,290 
(') 


3,232 
6,605 

12,304 
10,845 

5,529 
27,806 


5,613 
2,659 

7,858 
5,600 

3,917 
9,048 
4,090 


709,532 

27,044 
56,566 

348,974 
222,528 

68,891 
140,575 
67,482 


82,490 

2,506 
20,331 

27,358 
21,890 

1,680 

24,307 

6,308 


'7,475 
10,198 

24, 602 
18,025 

15,607 
46,771 
'1,056 


Omaha,  Nebraska-Iowa 


Orlando,  Florida 


Paterson-Clifton-Passaic,  New  Jersey 


4,617 
2,141 

3,891 
3,115 

1,898 

5,797 

941 


73,422 
63,587 

171,492 
148,625 

48,555 
87,870 
41,275 


47,324 

1,274 
7,097 

12,201 
10,993 

2,607 
11,280 
12,865 


11,244 
12,951 

12,599 
7,709 

8,547 

40,895 

3,335 


3,813 
2,015 

3,196 
1,860 

948 
5,712 


417,430 

131,785 
45,175 

124,900 
66,178 

6,736 
94,445 
(^) 


58,113 

17,617 
14,301 

8,579 
7,330 

179 
16,624 
(=) 


50,282 
1,290 


5,150 
2,319 

2,947 
33,638 
(^) 


714 
4,399 

11,027 
9,948 

3,096 
17,120 
1,735 


8,330 
131,655 

556,322 
463,485 

57,060 
234,975 


108,557 

806 
21,771 
36,053 
25,934 

5,775 
36,547 
7,605 


228,883 

702 
26,630 

44,391 
36,137 

24,467 

120,266 

12,427 


108 


Business  Returns/1967  •    Proprietorships 


125  LARGEST  STANDA£?D  METROPOLITAN  STATISTICAL  AREAS 

Table   2.8— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    PAYROLL,    AND  NET   PROFIT,    BY   INDUSTRIAL  DIVISION— Continued 


Industrial  division 


IJumber  of 
businesses 


Business 
receipts 

("77.ousd),J 
dollara) 


Payroll 


(Thou  s/atd 
dollars) 


Net  profit 
(less  loss) 

(Thoua^d 
dollars) 


Number  of  i 
businesses 


Business 
recei  [  c.-- 


Payroll 


(Thousand 
dollars) 


Net  profit 
(less  loss) 


(Thousard 
dollars) 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


(Thousiw^d 
dollars) 


Net  profit 
(less  loss) 

(  Thousand 
dollars) 


Pensacola,  Florida 


Peoria,  Illinois 


Philadelphia,  Pennsylvania-New  Jersey 


All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions -. 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

■^olesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  I'eal  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

V/holesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestiy,  and  fisheries.. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries.. 
Contract  construction 

wholesale  and  retail  trade 

Retail  trade 

Finance,  insurance,  and  real  estate... 

Services 

Other  industrial  divisions 

Footnotes  at  end  of  table. 


4,661 

1,155 
(  =  ) 
1,103 
861 

(0 

1,120 


68,533 
4,040 

25,185 
13,449 

22,544 


9,021 
439 

2,2U 
1,425 

(^) 
2,440 


15,46* 
^592 

3,261 
1,021 

7,390 


5,690 
366 

4,470 
4,043 

1,609 
4,946 

781 


76,559 
48,817 

204,170 
187,736 

25,163 
60,398 
18,314 


2,427 
9,593 

19,726 
16,770 

2,561 
11,251 
4,703 


76,623 

15,824 
8,335 

16,358 

14,637 

6,655 
25,660 
3,791 


126,488 

8,326 
11,934 

35,814 
29,532 

7,194 
53,324 
9,896 


4,077,876 

166,816 
499,74* 

2,113,092 
1,567,886 

U3,488 
864,975 
319,761 


33,673 
99,439 

143,430 
117,253 

5,048 

138,532 

48,291 


687,280 

12,966 
67,726 

187,214 
142,121 

40,370 
338,667 
40,337 


Phoenix,  Arizona 


Pittsburgh,  Pennsylvania 


Portland,  Oregon-Washington 


3,969 
1,971 

3,483 
6,667 

3,006 

10,175 

916 


960,930 

87,740 
109,637 

503,983 
446,298 

27,409 

196,555 

35,606 


U,259 
40,619 

37,569 
33,287 

65 
30,446 
7,795 


113,702 

12,337 
4,288 

26,959 
19,652 

10,509 
71,111 

3,672 


65,858 

4,637 
9,843 

17,011 
14,907 

3,511 
26,349 
4,507 


1,933,698 

26, 506 
233,920 

1,131,794 
963,014 

59,&46 
371,427 
110,405 


2,901 
64,893 

95,170 
30,059 

3,213 
56,582 
19,592 


330,203 

'3,666 

49,771 

82,566 
66,069 

22,590 
160,179 
13,763 


40,080 

8,332 

4,191 

8,843 
6,973 

2,812 

12,511 

3,391 


956,558 

78,884 
113,627 

451,731 
373, 660 

.41,632 

173,303 

97,376 


119,892 

15,045 
14,844 

34,600 
32,256 

2,245 
27,160 
25,998 


160,240 

2,009 

21,529 

39,455 
30,273 

16,363 
71,223 
9,661 


Provldence-Pavtucket-V/arwick,  Rhode  Island- 
Massachusetts 


Reading,  Pennsylvania 


Richmond,  Virginia 


22,710 

1,204 
1,720 
3,091 
5,903 

1,768 
3,664 
1,263 


729,731 

8,093 
53,453 

432,103 
353,254 

12,553 
118,403 
100,116 


1,577 
11,025 

19,328 
16,386 

1,271 

13, 678 

5,076 


877 
10,478 

38,199 
26,374 

5,156 
53,825 

6,696 


2,845 

2,243 

2,125 

4,231 
(i) 


36,767 
(') 

86,301 
74,334 

(  =  ) 
55,111 


24,906 
2,006 

6,244 
6,042 

7,174 


43,962 

4,211 
(^) 
U,324 

8,738 

(') 

17,<J94 
(^) 


1,569 
1,310 

2,543 
2,488 

777 
4,748 


9,101 
40,469 

129,884 
127,385 

8,356 
76,363 
(■) 


2,549 
10,530 

10,682 
10,597 

322 

14,389 
(') 


'778 
7,994 

8,844 
3,671 

4,437 
32,540 


Rochester,  New  York 


Rockford,   Illinois 


Sacramento,    California 


7,475 
2,549 

6,047 

5,013 

1,858 
8,022 
1,897 


706,914 

96,113 
40,433 

373,222 
289,610 

16,067 

151,179 

29,895 


69,552 

16,443 
3,951 

25,569 
20,630 

381 

18,034 

5,174 


125,685 

10,496 
11,153 

23,852 
22,512 

9,183 
57,644 
8,357 


U,186 

3,186 
884 

2,329 
1,976 

{  =  )■ 
3,233 


271,847 

51,553 
71,038 

35,339 
54,521 

32,962 


33,354 

1,408 

14,694 

7,961 

5,774 

3,136 
(') 


41,774 

5,191 
5,104 

3,333 
2,385 

I') 
14,933 


6,861 
1,300 
5,696 
4,378 

2,209 
8,676 
1,319 


888,243 

94,744 
54,866 

541,118 
385,359 

19,851 

138,128 

39,536 


128,354 

16,647 
13,646 

59,966 

47,760 

758 

26,648 

10,1.69 


90,319 

3,698 
6,365 

23,538 
17,112 

7,070 

48,672 

926 


St.  Louis,  Missouri-Illinois 


Salt  Lake  City,  Utah 


San  Antonio,  Texas 


73,713 

15,478 
3,637 

17,732 
14,523 

6,647 
25,359 
4,360 


1,334,231 

126,330 
130,704 

1,092,423 
773,341 

72,469 
378,910 
33,445 


195,794 

5,497 
.;4,627 

75,041 
63,322 

4,067 
59,652 
6,910 


321,669 

15,562 
19,812 

88,839 
62,338 

35,063 

154,654 

7,739 


19,000 

3,290 
1,962 

2,867 
1,605 

1,399 
7,122 
1,860 


304,244 


81,291 
49,805 

25,423 
83, 602 
19.063 


35,915 

402 
14,827 

6,489 
4,793 

345 

10,742 

2,610 


'1,771 
9,865 

6,061 

2,377 

9,108 
34,759 
1,393 


6,766 
745 

7,222 
6,505 

2,452 
8,217 
1.726 


898,933 

55,119 

44,360 

529,752 

449,841 

117,663 

122,265 

29,829 


129,989 

6,203 
10,007 

42,599 
36,802 

38,482 
28,542 
4,156 


'8,715 
3,787 

25,919 
19,530 

9,796 

41,900 

444 


San  Eemardino-Riverside-Ontario,    Califorriia 


San  Diego,    California 


San  FVancisco-Oakland,   Calif^i-nia 


38,990 

4,717 
3,471 

9,603 
8,393 

5,527 
12,351 
3,321 


1,012,606 

76,489 
U7,637 

452,362 
391,575 

45,730 
246,749 
73,589 


14,416 
26,474 

45,275 
39,415 

2,588 
43,633 
13,775 


'3,492 
10,504 

26,438 
23,359 

10,114 
58,223 
11,336 


42,544 

7,202 
4,187 

10,401 
3,705 

4,185 

13,999 

2,570 


1,208,708 

34,391 
131,566 

645,771 
554,060 

35,859 
276,791 

34,330 


167,250 

10,732 
32,577 

53,446 
47,225 

1,926 
61,652 
6,867 


154,825 

5,548 
19,117 

39,772 
31,444 

16,719 
71,659 
2,010 


112,366 

9,151 
7,100 

31,951 
24,311 

13,456 

44,114 

6,594 


4,168,903 

177,488 

265,350 

2,361,957 

1,703,931 

192,257 
945,597 
226,254 


547,270 

30,205 
60,949 

223,537 
178,971 

9,019 

172,884 

50,626 


586,849 

'2,817 
37,337 

139,250 
107,677 

49,869 
334,753 
28,457 


San  Jose,  California 


Scranton,  Pennsylvania 


Seattle,  Washington 


39,420 

5,513 
2,664 

6,694 
5,149 

4,033 
17,615 
2,901 


1,070,173 

99,550 
119,768 

388,681 
336,253 

47,422 
357,125 

57,627 


158,120 

26,146 
29,984 

31,963 
29,033 

1,709 
58,029 
10,289 


195,087 

3,523 
14,359 

33,075 
24,461 

22,013 
109,331 
12,231 


7,722 
(^) 

1,873 
1,372 

(^) 
3,412 
620 


(^) 
(  =  ) 

65,043 
61,807 

53,916 
16,439 


22,904 

(  =  ) 

(.') 
4,533 
4,492 

(^) 
5,559 
4,680 


(') 

{') 
8,512 
8,403 

I') 

14,339 
3,740 


48,590 


4,218 

U,638 
9,412 

5,772 
16,509 

2,715 


1,644,448 

126,y50 
97,196 

!'59,e70 
746,585 

100,667 

278,920 

80,845 


188,390 

15,653 
13,941 

87,345 
72,353 

5,828 
52,880 
12,743 


247,933 

16,237 
19,500 

62,075 
42,814 

34,200 
105,189 
10,732 


Business  Returns/1967  •   Proprietorships 

125   LARGEST  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table    2.8— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    PAYROLL,    AND  NET   PROFIT,    BY   INDUSTRIAL  DIVISION — Continued 


109 


Industrial  division 


Number  of 
businesses 


Business 
receipts 

(Thotiaaitd 
dot  lara} 


Payroll 


f  Thouaaud 
dollars) 


Net  profit 
(less  loss) 

(  Thouaartd 
doltara) 


Number  of 
businesseE 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


(ThooBBrtd 
dotlara) 


Net  profit 
(less  loss) 

(Thousand 
dollars) 


Number  of 
iinesseE 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


(Thousand 
dollars) 


Net  profit 
(leas  loss) 

(Thousand 
rkillars) 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 
Services 

Other  industrial  divisions 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions ,.... 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 
Services 

Other  industrial  divisions 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries... 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 


All  industrial  divisions. 


Agriculture,  forestiy,  and  fisheries. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 


All  industrial  divisions. 


Agriculture,  forestiy,  and  fisheries. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries. 
Contract  construction 

Wholesale  and  retail  trade 

Retail  trade 


Finance,  insurance,  and  real  estate. 

Services 

Other  industrial  divisions 


Shreveport,  Louisiana 


South  Bend,  Indiana 


Spokane,  Washington 


2,332 

(  =  ) 
1,691 
1,587 

1,181 
2,555 
1,050 


7,793 
I') 
152,405 
W5,371 

11,486 
36,324 

30,097 


1,224 
(^) 

11,893 
11,569 

649 

2,869 

714 


■■1,993 

10,086 
8,481 

6,624 

15,206 
^58 


5,324 
936 

1,876 
1,377 

{') 
2,469 
(  =  ) 


37,060 
19,323 

59,418 
47,4*1 

(^) 
30,701 


1,850 
1,958 

5,107 
4,131 

(^) 
2,682 
(') 


6,074 
6,139 

6,199 
2,465 

(=) 
16,702 


3,115 
(^) 
1,565 
843 

579 
4,454 

735 


237,415 

41,281 
(^) 

88,338 
55,223 

4,704 
74,468 
21,746 


40,834 

3,063 
(^) 
8,598 
6,017 

366 
19,750 
8,670 


46,346 

4,692 
(^) 
11,085 

6,897 

2,191 
22,906 

3,039 


Springf ield-Chicopee-Holyoke , 
Massachusetts-Connecticut 


Stockton,  California 


Syracuse,  New  York 


958 
1,853 

1,723 
1,641 

1,055 
6,030 
(^) 


8,915 
60,209 

104,370 
87,015 

18,404 
99,939 
(^) 


2,480 
4,660 

5,670 
5,258 

1,012 
14,245 
(=) 


1,034 
10,971 

9,965 
8,105 

6,707 
42,778 
(=) 


16,260 

5,937 
(^) 
2,605 
2,315 

(=) 
4,683 

1,368 


461,405 

116,903 

(^) 
186,702 

94,193 

(') 

98,144 

27,792 


72,725 

28,191 

(=) 

12,726 

10,775 

25,078 
4,150 


64,244 
10,161 

12,870 
9,925 

28,056 
2,685 


21,940 

4,058 
2,470 

6,041 
4,632 

877 
7,237 
1,257 


558,052 

45,339 
45,313 

310,599 
163,657 

8,925 
115,154 
32,722 


53,038 

1,830 
7,701 

16,896 
14,284 

350 
17,774 
8,487 


85,950 

4,510 

8,643 

15,714 
8,754 

3,992 

48,740 

4,351 


Tacoma,  Washington 


Tampa-St .  Petersburg ,  Florida 


Toledo,  Ohio-Wichigan 


2,053 
1,225 

2,162 
1,417 

1,214 

4,045 

812 


13,637 
31,836 

151,276 
91,400 

11,451 

69,176 
9,410 


43,855 

3,245 
5,786 

20,067 
12,664 

370 

14,163 

224 


418 
4,566 

11,518 
7,961 

5,587 

29,389 

1,778 


36,454 

5,303 
3,246 

9,279 
7,000 

3,038 
13,157 
2,441 


660,660 

73,837 
118,957 

245,756 
206,382 

34,672 
143,534 
43,904 


99,008 

19,867 
27,592 

23,945 
20,978 

745 

18,790 

8,069 


6,509 
13,350 

20,242 
11,080 

10,801 
62,981 
4,871 


6,398 
2,179 

5,765 
5,260 

2,337 
7,287 
1,410 


77,777 
37,079 

256,677 
186,144 

16,723 
106,200 
32,908 


6,101 
11,011 

24,862 
19,345 

671 
18,150 
4,133 


12,250 
9,226 

22,414 

15,581 

5,925 

49,045 

4,746 


Trenton,  New  Jersey 


Tucson,  Arizona 


Tulsa,  Oklahoma 


(^) 
2,336 
2,021 

1,097 
3,975 
(=) 


313,582 
5,310 

172,376 
154,929 

11,150 
57,504 
(^) 


(^)- 

16,145 

14,807 

361 
4,917 
(^) 


(=) 

14,628 

12,716 

4,364 
30,384 
(^) 


11,044 
876 

3,956 
2,769 

1,069 

4,199 

252 


265,221 

12,955 

(^) 
153,553 
127,208 

9,674 
57,941 
12,467 


34,519 

2,404 
(^) 

17,475 
16,458 

273 
8,946 
2,929 


44,290 

^431 
(=) 

11,162 
7,003 

6,448 

22,951 

1,472 


4,319 
2,622 

3,562 
3,298 

2,286 
6,792 
3,596 


458,097 

19,606 
39,405 

185,249 
150,739 

26,550 
89,065 
98,222 


1,965 
7,227 

13,681 
12,184 

2,066 
10,541 
9,395 


^7,618 
8,736 

10,472 
8,295 

5,744 

38,675 

3,771 


Utica-Rome,  New  York 


Washington,  D-  C--Maryland-virginia 


West  Palm  Beach,  Florida 


3,182 
(^) 

2,852 
2,610 

3,895 
Ji! 


48,728 

(^) 
191,863 
109,049 

(=) 
95,602 


2,657 

8,396 
4,361 

{') 
14,822 


11,055 

(^) 
9,360 
7,562 

22,173 


6,432 
3,991 

10,017 
8,773 

5,604 
33,700 
8,499 


1,700,055 

84,762 
254,452 

657,383 
597,697 

53,166 
556,275 
81,996 


261, 9U 

16,213 
61,384 

59,508 
53,958 

3,740 
103,505 


^20,488 
23,027 

50,128 
42,010 

25,510 

215,566 

12.093 


932 
1,709 

3,627 
3,176 

1,237 

5,617 

405 


317,218 

17,191 
30,736 

173,076 
154,921 

12,128 
61,726 
22,361 


39,076 

2,215 
4,118 

19,529 
18,029 

374 

6,113 
4.727 


^2,187 
4,224 

11,378 
10,310 

4,285 

26,054 

2.355 


Wichita,  Kansas 


Wilkes-Barre-Hazelton,  Pennsylvania 


Wilmington,  Delaware-Maryland-New  Jersey 


21,332 

5,967 
666 

4,327 
3,833 

1,649 
5,601 
3,122 


421,628 

45,556 
30,261 

173,774 

145,633 

16,780 

63,973 

91,284 


34,427 

1,902 
1,650 

14,190 
11,718 

610 
12,383 
3,482 


54,022 

4,897 
5,210 

10,314 
8,640 

7,171 

22,510 

3,920 


12,070 

(=) 
887 

5,377 
5,045 

(^) 
3,474 
1,546 


474,167 

(^) 
43,346 

319,894 
315,896 

(  =  ) 

28,682 

65.937 


43,989 

(^) 
7,512 

17,207 
17,081 

(=) 
2,158 
14,485 


5,278 
21,427 
20,367 

(^) 

13,843 
5,472 


12,387 

2,080 
1,428 
1,878 
1,817 

1,067 

5,053 

881 


449,161 

37,140 

35,808 

246,702 

235,033 

10,444 
81,009 
37,058 


12,490 
6,763 
15,243 
13,845 

863 

13,580 

5,738 


■■3,199 
7,633 

14,378 
13,418 

4,941 

28,117 

458 


Worcester,  Massachusetts 


York,  Pennsylvania 


Youngstown-Warren,  Ohio 


(^) 

(^) 
2,547 
2,260 

(=) 
4,228 
(  =  ) 


e) 

99,515 

93,466 

(=) 

58,141 

(=) 


(=) 

(^) 
7,548 
6,819 

{') 
6,254 
{=) 


(  ) 

(^) 
8,253 
6,307 

(') 

25,734 

(=) 


13,277 
3,580 

2,305 
2,278 

1,056 
4,258 
1,398 


28,250 

(=) 
142,698 
115,038 

17,729 
47,328 
45,131 


35,229 

2,888 
(^) 

12,071 
10,553 

1,042 

6,126 

11,178 


48,097 


12,058 
11,214 

4,424 

22,184 
7,241 


1,528 
2,116 

4,103 
3,612 

1,071 
5,131 
1,453 


16,005 
59,704 

159,278 
157,925 

26,418 
63,031 
50,299 


1,366 
12,354 

13,057 
13,056 

6,834 

12,055 

5,992 


1,687 
6,082 

11,900 
11,621 

9,034 

35,155 

6,379 


■Net  loss  exceeds  net  profit- 

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

NOTE:  Other  industrial  divisions  include  'Mining,"  'Manufacturing,"  "Transportation,  communication,  electric,  gas,  and  sanitary  services. 

Estimates  are  rounded  and  may  not  add  to  totals  - 

See  text  for  explanatory  statements  and  "Description  of  the  Samples  and  Limitations  of  the  Data-" 


and  "Nature  of  business  not  allocable- 


no 


Business  Returns/1967  •   Proprietorships 


SELECTED  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table    2.9— NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    PAYROLL,    AND  NET   PROFIT,    BY   SELECTED   INDUSTRIES 


Selected  industry 


Number  of 
businesses 


Business 
receipts 

(Thouaaid 
fhllart) 


Payroll 
(Thousand 


Net  profit 
(less  loss) 

(Thouaend 
dollari) 


Number  of 
businesses 


Business 
receipts 

r Thousand 
dotlara) 


Payroll 


(Thoiiaand 
dollars) 


Net  profit 

(less  loss) 

(Tbooaapd 

dollara) 


Number  of 
businesses 


Business 
receipts 

f  Thousand 
dollars) 


Payroll 


(Thousand 
dollars) 


Net  profit 
(less  loss) 


Total  for  125  standard  metropolitan  areas 


All  industries. 


Agriculture^  forestry,  and  fisheries. 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors... 

Manufacturing 

Transportation,  communication, 

gas,  and  sanitai^  services... 

Transportation 

Wholesale  and  retail  trade.... 

Wholesale  trade 


Retail  trade 

General  merchandise  stores. 

Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service. 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 


services 

Other  services. 


All  industries., 
forestry. 


and  fisheries.. 


Agriculture, 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors 

Manufacturing 

Transportation,  communication,  electric, 

gas,  and  sanitary  services 

Transportation 

Wholesale  and  retail  trade 


Wholesale  trade 

Retail  trade 

General  merchandise  stores... 
Food  stores 

Gasoline  service  stations.... 
Eating  and  drinking  places. . . 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 


3,813,684 

545,503 
473,403 
155,482 
191,731 
L26,190 

72,100 

332,388 

65,292 

252,261 

87,052 

127,183 
118,473 


159,938 

743,030 
117,189 
110,813 
88,702 
142,114 
284,212 

321,781 
105,851 
195,706 

1,431,167 
310,324 
180,336 
129,988 
198,753 
93,894 
86,257 

271,049 
109,177 

55,965 

105,907 

97,284 

99,688 

82,143 
191,775 


Total  for  28  standard  metropolitan  areas 


Anaheim-Santa  Ana-Garden  Grove,  California 


102,237,976 

5,917,802 
5,041,102 
1,094,507 
2,913,245 
1,033,350 

876,700 

10,107,342 
3,921,161 
5,844,807 

3,386,202 


2,684,247 
2,514,969 

51,935,253 

10,674,566 

40,031,221 
1,661,946 
8,637,231 
8,750,018 
5,341,015 

15,641,011 

4,423,213 
1,590,303 
2,465,111 

23,018,376 
3,506,482 
1,644,388 
1,862,094 
2,446,045 
1,046,977 
878,695 

8,329,762 
4,791,592 

2,240,351 
1,297,819 
2,015,287 


687,225 
2,937,159 


12,434,705 

717,385 
542,446 
89,724 
211,038 
241,684 

174,939 
2,219,333 

654,154 
1,493,949 

812,974 

460,045 
427,849 

4,111,536 

540,445 

3,477,823 

92,529 

519,150 

712,844 

868,903 

1,284,392 

333,796 
178,388 
130,646 

3,741,020 
858,209 
480,638 
377,571 
366,033 
167,376 
129,020 

1,057,128 
538,030 

312,397 
206,701 
243,810 


138,691 
505,806 


17,023,120 

266,076 
63,162 

108,377 
'9,360 
'35,855 

202,914 

1,527,043 

362,056 

1,113,625 


404,969 
365,418 

4,001,012 

1,035,144 

2,872,573 
185,532 
437,952 
464,450 
538,959 
1,245,680 
1,477,357 
685,534 
684,140 

8,907,706 
929,499 
532,574 
396,925 
703,839 
277,615 
81,446 

4,604,650 
2,920,892 

1,122,173 

561,585 

1,074,531 

372,100 

327,209 
535,817 


2,248,121 

227,207 

179,017 

57,165 

68,265 

53,587 

48,190 

194,588 

36,190 

149,342 

55,838 

72,920 
68,826 


102, 626 

443,508 
68,013 
65,931 
47,246 
88,609 

172,709 

197,094 

66,967 

117,827 

915^901 
181,789 
99,968 
81,821 
135,162 
56,236 
52,794 

179,148 
76,348 

35,939 
66,851 
58,213 


55,790 
123,529 


61,654,443 

2,420,357 
1,870,701 

338,325 
1,107,912 

424,464 

549,  666 

5,679,858 
1,989,385 
3,503,021 


1,476,634 
1,378,353 

31,583,915 

6,920,291 

23,792,448 
1,081,433 
4,931,958 
5,286,096 
3,230,139 
9,252,322 

2,715,077 

916,927 

1,512,138 

15,152,390 

2,202,072 

993,757 

1,208,315 

1,720,012 

589,303 

530,442 

5,488,325 
3,277,082 

1,423,990 

787,253 

1,390,133 

777,085 

500,473 
1,854,540 


7,588,916 

320,202 
221,151 

23,830 
lot,  700 

92,621 

99,051 

1,264,271 
315,034 
909,413 

565,358 


262,418 
242,708 

2,509,155 

339,109 

2,101,393 
58,888 
317,305 
450,023 
529,190 
745,982 

177,510 
84,822 
72,663 

2,452,481 
536,803 
297,965 
238,333 
265,755 
117,323 
81,797 

678,075 
358,933 

201,648 

117,489 
173,438 

180,974 

96,132 

332,184 


10,833,987 

75,159 
'74,265 

27,142 
'68,006 
'33,401 

149,424 

388,664 
193,231 
660,015 

311,050 


249,458 
228,801 

2,546,050 

695,374 

1,785,043 
127,644 
297,081 
284,443 
328,279 
747,596 

914,009 
419,568 
416,539 

5,830,457 
580,942 
315,057 
265,385 
494,208 
173,525 
48,333 

3,004,543 
1,969,561 

693,029 
341,958 
742,604 

236,858 

238,015 
361,424 


52,929 

7,160 
4,272 

P^ 
3,367 


0) 
2,658 

2,121 


1,648 
1,647 

13,792 

2,325 

11,136 

984 

762 

543 

3,483 

5,359 

5,351 

999 

4,243 

18,274 
3,063 
1,185 
1,373 
3,840 
1,560 
985 

2,484 
1,164 

(^) 
908 

2,101 

1,279 
2,360 


1,363,459 

37,350 
68,577 

(^) 
25,170 


106,108 

71,037 
76,513 


53,381 
52,904 

632,355 

108,197 

499,895 

2,547 
43,318 
136,864 
104,693 
212,474 

76,340 

7,807 

65,276 

329,412 
43,031 
16,288 
26,793 
70,755 
10,412 
3,715 

110,691 
73,870 

(') 
9,786 
(  =  ) 

30,850 

5,289 
41,015 


175,150 

12,035 
10,047 

6,007 


1,938 
17,315 

(^) 
14,130 

18, 610 


8,472 

3,238 

49,989 

4,647 

45,257 
153 
377 
15,638 
14,722 
13,867 

360 

281 

68,071 
13,729 
6,165 
7,5&t 
18,144 
1,474 
863 

13,954 
8,525 

(^) 

1,832 

8,750 

885 
8,634 


Atlanta,  Georgia 


40,364 

5,049 
4,722 

2,047 
2,007 

4,599 
I.') 
3,672 


(.') 
(.') 


2,625 

8,728 
2,249 
1,277 
897 
1,773 
2,532 

4,073 

760 

3,235 

14,157 
3,445 
2,180 
1,265 
2,695 
1,227 

2,641 
974 

1,255 
(  =  ) 

1,142 

833 
1,332 


19,093 
13,840 

6,057 
793 

{') 
141,412 
(') 
75,225 

(') 

662,328 
157,627 

494,701 
14,105 

160,776 

101,273 
77,464 

141,083 

44,546 
12,349 
30,223 

299,774 
55,193 
24,595 
40,598 
36,760 
19,593 
(^) 

79,728 
43,964 

(^) 
11,983 

^') 

12,538 

11,550 
57,775 


168,882 

3,170 

1,429 

(^) 

755 

344 

(') 

31,235 
(') 
23,021 

(^) 


I.') 

48,557 
5,573 

42,984 

478 

3,296 

7,066 

17,592 
9,552 

2,601 

1,943 

613 

75,949 
28,529 
9,025 
19,504 
7,768 
5,063 

10,560 
6,704 


4 
(') 


2,352 


2,631 
16,385 


174,209 

'2,593 
'3,417 
(') 

'2,162 
'2,707 

C) 

19,220 

(') 

14,174 

{') 


(  =  ) 
(.') 

54,022 
22,042 

31,980 
2,151 

10,243 
3,999 
7,847 
7,740 

17,362 
5,364 
9,578 

80,714 
9,912 

7,358 
2,554 
4,823 
3,341 

43,881 
29,450 

(.') 
5,681 
(^) 

3,085 

5,229 

4,752 


49,375 

7,007 
5,869 
2,078 
2,532 
1,209 

1,133 

4,279 

765 

3,514 


3,287 
3,151 

10,836 
(=) 

10,151 
1,572 
2,242 
1,290 
2,160 
2,737 

2,331 

808 

1,864 

19,611 
3,279 
2,428 

3,308 
1,116 
1,073 

4,199 
1,799 

(') 
1,530 

2,237 

1,631 

1,308 
1,460 


Baltimore,  Maiyland 


Boston,  Massachusetts 


1,205,642 

62,363 
53,039 

6,772 
42,281 

3,935 

9,324 

105,956 
38,240 
68,716 

30,362 

27,787 
26,102 

553,536 

(.') 
517,447 
42,131 
134,524 
144,089 
104,727 
191,876 

32,000 
10,925 
13,742 

285,405 

47,058 
18,002 

ih 

25,349 
23,142 
4,476 

105,953 
74, 655 

(  =  ) 
10,826 
47,224 

13,426 

8,163 
10, 599 


127,622 

6,282 
4,647 
637 
2,831 
1,129 

1,635 

17,013 

5,016 

11,997 

6,690 

3,034 
2,560 

47,883 
(') 

45,013 
3,187 
4,632 
9,150 

15,824 

12,220 

3,760 
478 
2,980 
42,665 
6,757 
1,853 

7,434 

3,536 

862 

11,460 
7,879 

(  =  ) 

1,455 

6,180 

3,701 

377 
1,358 


252,944 

3,547 

'7 

'472 

1,871 

'1,406 

3,554 
20,879 

4,920 
15,959 

3,581 

6,426 
5,3U 

62,141 

59,268 
5,520 

14,126 
9,393 

13,117 

16,612 

15,593 
7,324 
7,721 

140,917 

13,966 

7,109 

{') 

10,275 

5,772 

660 

68,515 

50, 570 

(  =  ) 

5,841 

28,135 

5,331 

4,674 
3,538 


59,032 

2,424 
897 
(') 

I.') 

1,527 
6,744 
(.') 
5,312 

1,595 


832 
832 

15,722 

2,781 

12,014 
2,942 
1,525 
1,126 
1,394 
5,027 

7,181 
1,938 
4,521 

34,228 
4,956 
2,660 
2,296 
5,715 
2,244 
1,858 

7,332 
3,947 

1,376 
2,559 

3,539 

1,385 

2,104 
4,045 


33,988 
6,658 


124,796 

91,339 
55,198 


14,153 
14,153 

703,863 

127,552 

553,340 
108,994 
101,066 
99,382 
43,267 
211,131 

100,832 
41,665 
45,909 

510,141 
59,771 
31,423 
28,348 
51,033 
19,621 
17,609 

206,380 
m,C77 

51,230 
44,073 
63,733 

20,328 

11,725 
49,941 


3,139 
1,032 


25,992 

20,805 
12,450 


1,665 
1,665 


5,862 

55,579 
5,473 
7,472 
8,528 
5,241 

28,865 

12,172 

6,856 

954 

82,220 
12,927 
9,409 
3,518 
14,686 
1,495 
4,570 

28,231 
11,132 

6,872 

10,227 

5,485 


1,405 
7,660 


Footnotes  at  end  of  table. 


Business  Returns/ 1S67  •   Proprietorships 


111 


SELECTED  STANDARD  METROPOLITAN  STATISTICAL  AREAS 
Table    2.9— NUMBER    OF   BUSINESSES,    BUSINESS    RECEIPTS,    PAYROLL,    AND  NET    PROFIT,    BY   SELECTED    INDUSTRIES— Continued 


Selected  industry 


Number  of 
businesses 


All  industries. 


griculture,  forestry,  and  fisheries. 

Farms 

Field  crop  farms 

Livestock  f anos 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors 

Manufacturing 

Transportation,  coraniujiication,  electric, 

gas,  and  sanitary  services 

Transportation 

Wholesale  and  retail  trade 


Wholesale  trade 

Retail  trade 

General  merchandise  stores. 
Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service. 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

servi  ces 

Other  services 


All  industries. 


griculture,    forestry,   and  fisheries. 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors. 

Manufacturing 

Transporta t i  on 


communication,  electric, 

gas,  and  sanitary  services 

Transportation 


Wholesale  and  retail  trade. 


Wholesale  trade. 


Retail  trade 

General  merchandise  stores. 

Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services ', 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


(Thouaand 
dollars) 


Met  profit 
(less  loss) 

(Thousand 
dollara) 


Number  of 
businesses 


Buffalo,  New  York 


31,910 

2,492 

2,U2 

92? 

2,981 
(.') 
2,256 


{^) 

10,207 
1,589 
8,314 

'^' 

1,892 
3,575 

2,596 

904 

11,712 
2,530 
1,458 
1,072 
1,394 
896 

2,249 
1,341 

(=) 


1^165 


52,440 

5,629 
4,602 
1,643 
1,296 
1,663 

1,027 
4,494 

3,124 
1,672 


2,001 
1,937 

11,962 

2,544 

9,413 
1,160 
2,049 
1,029 
1,631 
3,544 

5,823 

2,520 
3,270 

20,709 
4,226 
2,442 
1,784 
2,318 
1,801 

4,543 
2,395 

958 
1,190 
2,383 

1,111 

741 
2,702 


684,655 

23,604 

20,612 

1,718 

(.') 

75, 315 
(  =  ) 
40,639 

(  =  ) 


i') 
356,294 
51,573 

302,218 
(  =  ) 
(.') 

77,934 
113,944 

27,863 
13,098 
13,146 

176,610 
18,349 
5,973 
12,376 
15,898 
14,985 

90,720 
70,196 

C^) 

13,755 

(') 

5,351 


71,218 

3,368 

2,933 

102 

I') 

10,352 
(  =  ) 

7,347 


(') 

29, 647 
3,059 

26,588 
('') 
{') 
(^) 

13,271 
6,997 

2,827 
1,753 
1,059 

19,842 

1,455 

1,237 

218 

808 

848 

(  =  ) 

12,115 
10,086 

{') 
{') 
1,151 

(') 


(') 


167,965 

4,151 
3,101 
'1,440 

(') 

(■=) 

15,836 
(^) 
10,505 

(-) 


{') 
(') 

40,375 
6,386 
32,323 
{') 
{') 
(.') 

10, 616 
14,026 

11,544 
6,474 
3,925 

88,172 
4,573 
2,662 
1,911 
6,820 
4,954 

53,825 
42,829 

(  =  ) 
9,817 


2,0 
(  =  ) 


Cleveland,  Ohio 


1,133,733 

25,985 
20,064 

2,889 
10,004 

7,171 

5,921 
81,758 

54,295 
57,033 


21,516 
21,516 

565,056 

127,718 

434,394 
5,754 
117,661 
138,401 
50,589 
121,989 

64,772 
29,210 
34,711 

315,956 
48,469 
26,413 
22,056 
21,031 
24,250 
(^) 

124,425 
76,281 

34,722 
13,422 
37,202 

16,343 

7,809 
27,212 


134,857 

3,172 

1,652 

231 

654 

767 

1,520 
22,531 

17,125 
12,359 


1,852 
1,852 


8,962 

33,164 
89 
7,199 
9,905 
5,751 

10,220 

3,863 

3,279 

534 

48,695 
10,128 
6,900 
3,228 
2,216 
7,239 

U,822 


3,944 

989 

4,250 

4,665 

2,204 
4,107 


274,341 

1,677 
lll8 
Ul7 

1,531 
'1,232 

1,795 
16,285 
(  =  ) 

9,629 


4,712 
4,750 

63,103 

27,100 

36,098 
1,081 
6,264 
7,333 
7,385 

14,035 

29,776 
13,447 
15,941 

149,032 
17,352 
10,457 
6,895 
8,182 
6,118 
(  =  ) 

75,687 
48,431 

18,837 
8,419 
21,541 

5,215 

3,734 
9,166 


Business 
receipts 

(Thouaend 
dotlora) 


Payroll 


Net  profit 
(less  loss) 


(Thouamid 
datlara) 


Chicago,    Illinois 


181,386 

16, 574 

12,580 

6,264 

4,080 

2,236 

3,994 

15,709 

2,466 

12,705 

4,849 


5,615 
5,456 

48,349 

10,397 

37,427 
5,867 
5,049 
4,040 
8,915 

13,556 

17,736 
7,634 
9,154 
71,738 
15,671 
9,040 
6,631 
9,747 
3,136 
4,012 

15,389 
6,537 

3,241 
5,611 
6,325 


5,162 
8,075 


5,817,266 

295,371 
225,768 

56,066 
158,760 

10,942 

69,603 

570,065 
141,006 
422,375 

231,812 


159,342 
147,416 


742,497 

2,213,510 
96,355 
382,005 
627,943 
319,  663 
787,544 

290,473 

112,667 

154,511 

1,265,931 

248,970 

109,267 

139,703 

122,291 

34,730 

38,672 

431,719 
276,615 

110,082 

45,022 

140,905 

48,164 

53,619 
146,861 


722,791 

27,130 
9,766 

2,087 
5,489 
2,190 

17,364 

156,709 

28,791 

127,896 

55,523 


29,079 
27,553 

238,386 

32,185 

201,366 
6,463 
40,286 
49,069 
39,969 
65, 579 

20,289 
6,165 
U,491 

195,439 

70,198 
38,689 
31,  509 
17,024 
3,942 
4,000 

42,761 
24,897 

12,922 

4,942 

15,559 

10,206 

5,313 
26,436 


989,432 

11,216 
'2,165 
1,913 
'69 
'4,009 

13,381 

75,609 
16,398 
56,771 

35,513 


25,718 
23,555 

231,961 

75,047 

156,555 
8,402 
17,444 
26, 639 
29,820 
74,250 

99,475 
50,129 
36,336 

511,612 
54,101 
27,460 
26,641 
41,271 
10,641 
2,988 

254,304 
174,470 

55,471 
24,363 
72,447 

19,623 

24,546 
31, 691 


Dallas,  Texas 


67,449 

13,290 

12,446 

4,251 

6,936 

1,259 

844 

10,180 
2,380 
7,128 

1,338 


1,335 
1,095 

13,730 

2,660 

10,842 
2,960 

1,042 
1,951 
4,155 

7,159 
3,001 
3,489 

18,937 
4,684 
3,058 
1,626 
2,401 

(^) 
1,436 

2,899 
928 

504 
1,467 
(  =  ) 

1,336 

2,221 
2,427 


1,585,199 

99,185 
92,138 
40,628 
50,435 
1,075 

7,047 

277,715 
135,434 
121,455 


15,548 
12,703 

637,977 

181,089 

411,668 
34,794 

83,169 

61,900 

193,704 

126,796 
33,582 
75,379 

315,509 
54,504 
26,496 
28,008 
36,127 
(^) 
14,883 

96,829 
56,837 

28,292 
11,700 
(^) 


11,641 
56,512 


201,998 

13,801 

12,682 

5,963 

6,402 

317 

1,119 

53, 522 
23,592 
26,622 

6,270 


2,522 
1,540 

52,524 

8,395 

39,668 
860 

(  =  ) 
7,178 
9,688 

20,542 

7,997 

3,742 

3,708 

63,619 

18,914 

8,363 

10,551 

4,481 

2,708 

13,177 
7,561 

4,175 
1,441 

5,062 

2,363 
12,701 


185,898 

'4,782 

'7,816 

6,532 

'12,773 

'1,625 

3,034 

39,450 
10,782 
25,195 

6,757 

3,680 
3,104 

47,521 

25,971 

19,  669 
2,352 

(^) 
5,527 
2,055 
7,031 

17,223 

14,591 

'155 

101,769 
11,725 
7,985 
3,740 
7,364 
(^) 
1,649 

53,843 
32,145 

15,078 
6,620 
(^) 

6,165 

5,634 
5,548 


Number  of 
businesses 


Business 
receipts 
(JhoituBtid 
doltara) 


Payroll 


dollara) 


Net  profit 
(less  lose) 

(Thouaafid 
dollara) 


Cincinnati,  Ohio- Indiana-Kentucky 


41,543 

9,897 
9,593 
4,729 
3,047 
1,817 

4,184 
(^) 
3,709 


1,028 
987 

9,694 

8,603 
1,595 
1,581 

1,457 
3,333 

2,034 

1,062 

763 

13,857 

3,696 

3,032 

664 

1,223 

901 

3,291 
1,083 

(=) 
1,854 
(  =  ) 

1,226 
1,944 


60,630 
57,100 
11,398 
33,484 
11,718 

(.') 
126,313 
(') 
99,225 

i') 

4,573 
2,836 

568,792 

(') 
430,175 

15,448 

89,599 

(') 

68,419 
159,816 

24,960 

16,113 

8,010 

193,993 

31,787 

19,577 

12,210 

8,731 

10,900 

84,301 
44,742 

I') 

25,332 

(^) 

14,851 

(•) 
17,252 


6,676 
5,621 
1,106 
3,044 
1,471 

35,673 

(.') 

33,310 


529 
123 

43,438 

39,787 
678 
5,795 
(  =  ) 

14, 670 
10,754 

2,716 

2,218 

301 

26,966 
4,213 

1,742 
2,471 
343 
(  =  ) 
1,634 

13,596 
5,352 

(  =  ) 
6,436 
(^) 


1,525 


50,588 

6,686 
5,165 
2,355 
1,717 
1,093 

1,521 
5,364 

3,890 
(^) 


1,438 


2,042 

8,565 
2,619 
(^) 

977 
1,709 
2,529 

4,456 

946 

3,336 

18,908 
3,017 
1,909 
1,108 
4,062 
1,523 

(  =  ) 
2,667 
1,029 

(^) 

1,493 

1,362 

1,246 

2,750 


Denver,  Colorado 


912,333 

61,553 
49,911 

7,551 
36,356 

-i,004 

11,642 
84,212 
(  =  ) 
49,821 

(-) 


12,415 


99, yo^ 

356,972 
21,052 

80,204 
43,130 
180,168 

35,738 
10,431 
22,039 

197,561 
24,638 
11,874 
12,764 
21,629 
5,334 
(^) 

73,667 
43,468 

(  =  ) 
(^) 
18,373 

16,283 

5,118 
26,257 


99,684 

4,421 
2,708 
119 
1,497 
1,092 

1,713 
15,612 
{") 
11,110 

(^) 


(=) 

42,830 
2,692 

39,723 
1,497 

(  =  ) 

12,967 
7,708 

15,731 

1,124 
515 
530 

26,434 
4,909 
3,812 
1,097 
3,360 
126 

8,082 
4,811 

(^) 
(  =  ) 
1,913 

2,448 

1,263 
3,776 


188,181 

5,268 
4,242 

46 
1,961 
2,235 

(^) 

28,501 

(^) 

24,330 

(  =  ) 


1,382 
626 

46,614 

(^) 

35,710 
2,340 
5,532 

(  =  ) 
5,629 

16,793 

11,543 
6,322 
4,316 

33,359 

13,728 

11,246 

2,482 

3,269 

(^) 

421 

46,693 
29,264 

(^) 
9,034 
(') 


6,065 


'995 
'1,632 

2,693 
13,261 
(^) 

12,613 

(  =  ) 

3,037 
{') 
30,823 

9,109 

19,600 
3,139 

(  =  ) 
3,249 
3,751 
6,793 

15,050 
3,394 
9,994 

86,906 
6,184 
3,507 
2,677 
7,170 
1,794 

(^) 

44,329 

27,175 

(^) 
(^) 
10,718 

6,024 

1,909 
7,583 


Footnotes  at  end  of  table. 


112 


Business  Returns/ 1967  •   Proprietorships 


SELECTED  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table   2.9— NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    PAYROLL,   AND  NET   PROFIT,    BY  SELECTED   INDUSTRIES— Continued 


Selected  industiv 


Number  of 
businesses 


Business 
receipts 

(  Thousand 
dollars) 


(Thou  SI 
dotla, 


Net  profit 
(less  loss) 

(  Thotisand 
dollars) 


Number  of 
businesses 


Business 
receipts 

(Thousond 
dollars) 


Payroll 


(Thouaend 
dollars) 


Net  profit 
(less  loss) 

( Thousand 
dollars) 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


dollai 


Net  profit 
(less  loss) 


Detroit,  Michigan 


Houston,   Texas 


Kansas  City,  Missouri-Kansas 


All  industries. 


Agriculture,  forestry,  and  fisheries. 

Farms 

Field  crop  farms 

Livestock  f aiTns 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors  — 

Manufacturing 

Transportation,  communication, 

gas,  and  sanitary  services... 

Transportation 

Wholesale  and  retail  trade.... 


Wholesale  trade. 


Retail  trade 

General  merchandise  stores. 

Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 


All  industries. 


griculture,  forestry,   and  fisheries. 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

SpeciaJL  trade  contractors 

Manufacturing 

Transportation,  communication,  electric, 

gas,  and  sanitary  services 

Transportation 

Wholesale  and  retail  trade 


Wholesale  trade 

Retail,  trade 

General  merchandise  stores. 
Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate... 
Insurance  agents,  brokers,  and  service. 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 


92,822 

7,820 
6,935 
2,702 
1,787 
2,446 

(') 
3,873 
1,365 

7,117 

2,617 


3,660 
3,598 

27,636 

4,176 

22,674 
4,798 
3,965 
2,698 
4,477 
6,736 

6,156 
1,861 
3,867 

35,228 
8,686 
5,834 
2,852 
5,772 
2,076 
1,519 
6,874 
2,623 

1,952 
2,299 
2,418 


1,897 
4,342 


3,535,949 

57,026 
44,518 
7,909 
13,642 
22,967 

(') 
339, 5ia 

78,081 
258,109 

86,434 


76,629 
71,439 


474,415 

.,610,415 
90,416 
429,707 
387,925 
202,286 
500,081 

100,419 
46,104 
48,855 

736,782 
U5,782 
70,979 
44,803 
111, 573 
37,600 
23,997 

282,405 

156,866 

71,409 
54,130 
48,724 


27,463 
71,805 


6,363 

3,523 

339 

1,104 

2,080 

(^) 

94,709 
10,442 
84,085 

24,322 


20,210 
18,537 

173,665 

20,297 

150,975 
3,150 
25,529 
38,229 
48,504 
35,  563 

8,642 
5,725 
2,650 

124,693 
36,149 
25,863 
10,286 
14,006 
6,011 
3,081 

39,070 
22,026 

9,592 
7,452 
4,836 


5,894 
11,992 


6,936 

3,600 

I4II 

^964 

4,975 

C  =  ) 

53,929 

9,434 

43,646 

11,706 


14,984 
13,604 


33,536 

104,381 
15,288 
20,230 
18,349 
11,249 
39,265 

46,077 
20,212 
22,456 

297,170 
31,848 
22,302 

9,546 
28,638 
12,793 

1,067 

149,789 
86,232 

35,691 
27,866 
28,861 


13,645 
22,662 


82,543 

16,839 

14,787 

3,128 

8,899 

2,760 

2,052 

9,237 
1,821 
6,651 

2,471 

1,611 

1,543 

20,715 
3,303 

16,615 
2,866 
1,779 
2,700 
2,881 
6,389 

6,018 
2,540 
3,198 

23,874 
5,187 
3,276 

4,339 
1,624 
1,354 

3,360 

1,827 

(  =  ) 
1,344 
1,662 

2,404 

1,725 
2,219 


1,937,370 

97,214 
84,755 
29,610 
51,710 
3,435 


12,459 

212,887 
76,441 
133,318 

47,762 

34,925 
34,373 

1,053,131 

218,118 

823,697 
23,872 
321,571 
199,134 
102,718 
176,402 

89,295 
41,236 
44,324 

332,129 
57,281 
31,753 
I.') 

34,085 
10,381 
10,661 

114,800 
89,916 

12,976 
29,518 

24,244 

9,973 
41,186 


246,622 

15,659 

14,233 

3,000 

10,409 

824 

1,426 

65,711 

27,912 
37,792 

14,589 


5,237 
5,212 

76,223 
3,841 
66,652 
801 
22,686 
14,587 
14,769 
13,809 

7,827 
4,698 
3,088 

57,677 
15,780 
7,687 

\,1ZJ 
3,420 

14,319 
11,766 

(^) 

958 
3,775 


1,021 
7,883 


229,105 

'26,918 
'28,720 
5,156 
'29,436 
'4,440 

1,802 
36,636 

8,194 
28,309 


4,559 
4,533 

61,394 

20,239 

40,895 
1,488 
7,137 
9,973 
5,073 

17,224 

28,003 
16,793 
10,000 

126,014 
12,784 
9,827 
(^) 
6,670 
2,548 
489 

64,619 
51,122 

7,033 
15,166 

9,983 

4,778 
8,977 


50,924 

12,852 

11,843 

4,685 

5,771 

1,387 

(^) 
5,203 
1,409 
3,794 

(^) 


1,675 
1,675 

11,936 

3,059 

8,675 
3,247 
(^) 
1,443 
1,208 
2,510 

3,757 
1,155 
2,502 

12,771 
3,127 
2,092 
1,035 
1,705 
1,078 

(^) 
2,322 

(^) 

(^) 
1,321 
(-') 

1,536 

(  =  ) 
1,507 


110,512 
98,164 
21,324 
75,425 
1,415 

(^) 
135,586 
74,167 
61,419 

(^) 

13,046 
13,046 

613,141 

160,265 

448,423 
18,637 
(') 

154,604 
58,074 

174,295 

50,723 
13,640 
29,715 

190,318 
26,714 
19,991 
6,723 
15,231 
22,102 

66,137 
(  =  ) 

(') 

21,693 

{') 

21,677 

(^) 

23,674 


5,966 
3,019 

723 
1,978 

318 

22,593 

9,405 

13,188 

(^) 

1,133 
1,133 

41,388 

5,135 

35,944 
696 

(^) 

13,258 
9,462 
8,302 

2,303 
1,099 
1,202 

45,294 
7,756 
6,497 
1,259 
3,133 
7,781 

10,935 
(^) 

5,054 
I.') 

8,063 

(  =  ) 
6,113 


Los  Angeles-Long  Beach,  California 


Milwaukee,  Wisconsin 


MinneapoliE-St .  Paul,  Minnesota 


258,438 

18,750 
8,127 
3,439 
1,254 
3,434 

10,623 

19,401 

5,080 

13,421 


6,362 
6,200 

59,104 

11,945 

45,551 
4,831 
3,704 
4,768 
9,690 

22,558 

28,090 

6,926 

18,821 

U3,571 
20,861 
9,702 
11,159 
19,289 
7,324 
9,099 

20,053 
7,552 

3,098 
9,403 
6,224 


6,773 
16,253 


7,268,332 

180,353 
86,401 
20,621 
42,326 
23,454 

93,952 

636,409 
262,009 
355,089 

431,048 


282,680 
273,983 

3,228,685 

673,178 

2,439,121 
64,123 
309, 553 
596,231 
343,949 

1,125,265 

375,021 

94,209 

211,645 

2,068,427 
280,597 
103,798 
176,799 
280,628 
107,144 
87,584 

748,910 
457,679 

182,876 
106,355 
152,436 


8,376 


58,297 
264,455 


1,024,710 

27,120 
13,557 
1,960 
4,604 
6,993 

13,563 

125,898 
23,971 
93,206 

101,549 


78,241 

76,729 

309,981 
34,048 

265,014 

6,991 

26,879 

57,719 

61,057 

112,368 

25,771 

10,412 

8,235 

350,466 
77,428 
32,078 
45,350 
35,237 
22,361 
11,139 

111,726 
57,938 

35,252 
18,536 
22,948 

19,808 

8,449 
41,370 


1,164,742 

15,669 

'23,161 

1,220 

'9,945 
'14,436 

38,830 

61,470 
12,154 
47,149 

48,373 


33,503 
30,808 


60,952 

171,333 
8,190 
15,842 
26,031 
29,935 
91,335 

94,606 
42,329 
47,618 

672,757 
55,588 
27,811 
27,777 
67,393 
23,669 
6,693 

354,254 
242,750 

74,697 
36,807 
70,424 


29,437 
42,946 


44,768 

4,871 
4,200 

(  =  ) 
1,952 

{') 

{') 

2,758 
(') 

2,321 

(=) 


{') 

15,198 
1,643 

13,458 
3,651 
2,666 
1,500 
3,884 
1,757 

4,409 
1,408 
3,000 

15,270 
2,128 
1,107 

2,059 

992 

1,984 

3,062 
1,138 

(^) 
1,298 
1,403 


(  =  ) 
1,923 


1,209,956 

51,322 
40,438 
■") 

35,491 
') 

■) 
85,491 

) 

71,196 
•) 


715,586 

75,673 

638,937 
9,606 
216,354 
94,715 
131,798 
206,464 

87,708 
13,613 
74,095 

223,011 
33,675 
23,238 

19,056 

9,300 

10,518 

83,224 
43,071 

13,998 
26,397 


33, 692 


128,267 

3,664 
2,001 
{') 

1,493 
(^) 

(') 

14,339 
(  =  ) 
13,528 

(  =  ) 

(  =  ) 
(^) 

61,186 
3,281 

57,897 
1,064 

23,944 
6,887 

14,218 

11,784 

4,155 

702 

3,453 

36,834 
11,326 
10,820 
(  =  ) 
5,249 
1,546 
1,515 

8,181 
3,882 

(  =  ) 

890 
2,825 


5,663 


209,522 

9,331 
5,943 

(^) 
6,351 

(') 

(') 

15,329 

(^) 

13,801 

(^) 

(^) 
(') 

57,404 
9,827 

47,457 
2,626 
7,276 
6,014 
13,741 
17,800 

16,697 
7,663 
9,034 

102,523 
9,734 

6,494 

(^) 

6,354 
3,735 
4,530 

51,005 
29,220 

(^) 
7,124 
16,160 

3,200 
5,961 


58,921 

8,663 
7,944 
3,340 
2,580 
2,024 

(') 
4,666 

942 
3,487 


(-) 

14,283 
4,029 

10,027 
3,129 
1,051 

1,408 
3,751 

6,203 
1,904 
4,086 

22,435 
5,423 
3,343 
2,080 
3,086 
2,414 
1,147 

3,682 
1,015 

1,198 
1,469 
1,836 

1,066 
3,347 


1,165,240 

74,167 
62,148 
11,077 
47,480 
3,591 

(^) 

111,700 
27,086 
76,447 


(^) 

(  =  ) 
559,323 
108,850 

450,183 
42,585 
76,241 
(  =  ) 
43,331 

237,830 

51,000 
28,213 
20,616 

292,071 
29,515 
18,879 
10,636 
31,235 
34,851 
26,060 

97,431 
42,945 

38,930 
15,556 
21,163 


(') 


9,309 
39,993 


121,213 

3,210 

1,609 

661 

797 

151 

23,107 

154 

18,941 

3,615 


(^) 
i') 

40,431 
2,944 

37,487 
1,928 
3,598 

8,121 
19,033 

1,946 

1,127 

811 

44,246 
4,662 
4,098 
564 
3,181 
7,473 
4,898 

14,379 
5,405 

6,211 
2,763 
1,927 

1,684 
5,739 


Footnotes  at  end  of  table. 


Business  Returns/ 1967  •   Proprietorships 


113 


SELECTED  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table  2.9~NUHBEK  OF  BUSiNKSSES,  BUSINESS  RECEIPTS,  PAYROLL,  AND  NET  PROFIT,  BY  SELECTED  INDUSTRIES— Continued 


Selected  indu.'-'try 


Number  of 
businesser 


All  indiiRtriec 


Agriculture,    forestry,    and  fisheries. 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors 

Manufacturing; 

Transportation,  communication,  electric, 

gas,  and  sanitaiy  services 

Transportation 

Wholesale  and  retail  trade 


\Jholesale  trade 

Retail  trade 

General  merchandise  stores. 
Food  stores 

Gasoline  service  stations.. 
Eatint;  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service 
Real  estate 


Services. 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  cervices,  except  automobile 
Amusement  and  recreation  services. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 


Business 
receipts 

f  Thousand 
dollora) 


(Thousand 
dottara) 


net  profit  I 

(less  loss)  Number  of 

businesses 

(Thousand 

dollar  aj 


New  York,  New  York 


All  industries. 


Agriculture,  forestry,  and  fisheries. 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  foi-estiy,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors 

Mai jf acturing 

Transportation,  communication,  electric, 

gas,  and  sanitary  services 

Transportation 

WliOlesale  and  retail  trade 


Wholesale  trade. 


Retail  trade 

General  merchandise  stores. 
Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services . . 


318,630 

7,524 
3,409 

(^) 

{') 

2,b<;3 

4,115 

20,911 

2,892 

17,119 

8,38S 

10,198 
9,387 

78,429 

19,797 

55,113 
6,986 

11,549 
3,586 
9,155 

23,837 

20,079 
8,428 
9,204 

171,190 
29,074 
11,937 
17,137 
23,914 
8,549 
9,192 

37,852 
18,623 

8,227 
11,002 
17,581 

7,701 

9,919 
27,408 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

0  ther  medical  services 

Legal  services 

Educational,  engineering,  a-nd 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 


1,051,878 

112,295 
50,802 
(  =  ) 
(^) 
37,209 

61,493 

357,010 
107,840 
236,582 

453,554 


172,987 
155,725 

3,978,162 

1,435,663 

2,4&4,523 
154,535 
624,097 
311,125 
320,995 

1,053,771 

312,159 
112,488 
118,633 

2,648,039 
318,200 
119,695 
198,505 
303,594 
79,500 
121,334 

1,004,169 
625,418 

275,983 
102,768 
345,711 

82,143 

128,818 
264,570 


895,359 

25,897 
U,708 

(^) 

8,420 

14,189 

70, 615 
25,049 
41,010 

147,842 


22,079 
18,915 

257,896 

79,551 

176,246 
8,196 
29,800 
19,379 
45,987 
72,384 

23,380 
10,813 
9,748 

346,969 
63,630 
36,440 
27,190 
39,433 
7,315 
16,775 

102,810 
53,406 

34,718 
14,686 
42,906 

18,352 

33,017 
22,731 


1,857,908 

1,846 
'13,432 
(  =  ) 
(  =  ) 

'4,723 

15,278 

89,567 
15,775 
70,539 

63,430 


39,850 
35,649 

406,555 

132,207 

249,197 
19,138 
54,677 
14, 665 
39,089 

121,628 

115,467 
50,495 
38,704 

1,139,684 
95,660 
34,141 
61,519 
101,194 
25,766 
18, 625 

557,957 
330,067 

130,684 

47,206 

175,911 

23,912 

53,949 
81,710 


Business 
receipts 

(Thouaand 
dollora) 


Payroll 


(Thousand 
dollars) 


Net  profit 

(less  loss) 

(Thousand 

dollars) 


Number  of 
businesses 


Newark,  New  Jersey 


Philadelphia;  ,   Permsylvania-New  Jersey 


126,488 

8,326 
6,405 
1,083 
1,677 
3,645 

1,921 

U,934 
1,611 

10,093 

4,871 


4,486 
3,960 

35,814 

5,843 

29,532 
1,610 
5,525 
3,550 
5,348 

13,499 

7,194 
3,356 

3,702 

53,324 
12,672 
7,382 
5,290 
7,329 
2,284 
2,748 

12,370 
4,981 

1,984 
5,405 
2,605 


2,124 
7,189 


4,077,876 

166,816 

137,089 

4,168 

40,095 

92,826 

29,727 

499,744 
192,251 
304,074 

149,106 


151,803 
141,239 

2,113,092 

532,186 

1,567,886 
67,613 
290,023 
370,321 
164,857 
675,072 

113,488 
48,177 
46,724 

864,975 
128,561 
59,473 
69,088 
104,948 
40,690 
26,903 

302,976 
176,796 

64,333 
61,847 
57,748 

68,674 

13,907 
120,568 


463,418 

33,678 

24,461 

308 

5,280 

18,873 

9,217 

99,439 
14,525 
84,364 

28,390 


16,577 
15,059 

143,430 

25,233 

117,253 
2,463 
13,436 
28,107 
18,352 
54,840 

5,048 
2,282 
2,728 

138,532 

21,398 

12,875 

8,523 

19,350 

6,767 

2,535 

33,655 
19,025 

8,959 
5,671 
8,897 


3,262 
30,402 


637,230 

12,966 

6,134 

I599 

86 

6,647 

6,832 

67,726 
13,893 
53,338 

22,435 


17,609 
14,717 

187,214 

43,133 

142,121 
7,713 
27,810 
22,456 
20,842 
63,300 

40,370 
18,873 
20,877 

338,667 
41,022 
22,083 
13,939 
31,293 
8,406 
5,616 

172,527 
107,821 

32,318 
32,388 
32,301 


6,085 
22,214 


49,090 

1,003 
54* 
(') 
I.') 
(.') 

4,554 
(  =  ) 

3,563 

C  =  ) 


1,677 
1,645 

12,738 

1,947 

10,720 
1,365 
1,746 

(') 
2,332 
4,285 

4,778 
1,797 
2,869 

23,595 
4,229 
2,272 
1,957 
3,013 
1,258 

(') 
4,549 
2,116 

1,610 

323 

1,573 

3,661 

2,408 
2,457 


1,244,323 

U.,405 
5,210 

(  =  ) 
(  =  ) 

120,763 
66,183 


16,392 
13,171 

624,250 

166,742 

457,044 
31,471 

110,051 
(.') 
87,033 

140,592 

52,383 
17,732 
31,867 

391,393 
54,341 
21,953 
32,333 
57,133 
12,836 

158,335 
95,995 

51,806 
10,534 
40,231 

16,946 

21,496 
26,710 


119,078 

1,933 
374 
(') 
{') 

n 

20,440 

(^) 

10,999 


1,685 
918 

37,685 

5,892 

31,793 

447 
3,765 

10,259 
7,991 

2,423 

1,497 

736 

43,325 
9,731 
5,863 
3,863 
6,217 
835 

{  =  ) 

16,439 
8,781 

6,402 
1,256 
6,248 


2,343 
3,312 


297,236 

1,355 
'1,261 
{') 

(.') 

(^) 

26,455 

(.') 

±7,123 

2,245 
1,929 

67,115 

13,051 

53,807 
5,154 
10,627 
('■) 

13,219 
17,288 

22,511 
7,502 
13,237 

172,565 
17,968 
8,307 
9,661 
13,281 
5,473 
(■=) 

90,707 
61,036 

24,639 
4,932 
18,922 

8,636 

11,675 
6,489 


Pittsburgh,  Pennsylvo-nia 


65,853 

4,537 
4,255 
1,435 
2,357 

9,843 
1,964 

6,300 

792 

3,296 
3,176 

17,011 

2,036 

14,907 

3,797 
1,398 
2,733 
5,310 

3,511 
1,705 
1,698 

25,349 
5,002 
4,447 
1,555 
2,282 
1,553 
1,062 

5,672 
1,900 

332 
2,940 
1,957 

1,333 

2,178 
4,300 


1,933,598 

26,506 

24,313 

2,032 

18,570 

(') 
233,920 

66,277 
160,301 

39,832 


69,250 
58,427 

1,131,794 

164,313 

963,014 

245,907 

209,567 

94,085 

391,391 

59,646 
21,385 
34,043 

371,427 
44,423 
28,651 
15,772 
33,245 
5,701 
5,143 

151,765 
74,885 

28,017 
48,863 
39,346 

22,434 

6,146 
63,174 


242,351 

2,901 

2,535 

198 

1,351 

(.') 

64,393 
15,277 
49,616 

10,290 


9,286 
5,199 

95,170 

15,111 

30,059 

(  =  ) 

23,907 

17,602 

13,561 

24,575 

3,213 

983 

1,744 

56,582 

6,647 

5,327 

820 

7,871 

359 

928 

19,693 
7,817 

3,499 
8,377 
4,211 

5,061 


400 
11,412 


Business 
receipts 

(Thousand 
dollars) 


Payroll 


(Thousand 
dollars} 


Net  profit 

(less  loss) 

(Thousand 

doltaraj 


Paterson-Clifton-Passalc,   New  Jersey 


330,203 

'3,666 
'4,537 
'1,511 
'1,060 
{-) 

49,771 
12,397 
31,369 

6,033 


12,477 
10,427 

82,566 

16,032 

56,069 

{') 

12,787 

10,271 

15,860 

23,971 

22,590 
10,391 
10,753 

160,179 

14,680 

10,035 

4,645 

10,151 

2,321 

385 

85,410 
49,354 

16,230 
19,826 
24,349 

7,110 

3,794 
11,979 


38,092  I  1,090,711 

8,330 
4,568 
(') 


71.4 
393 


(') 

(') 
4,399 

3,669 


11,027 
1,079 
9,948 

(.') 
2,452 

(  =  ) 
1,941 
4,942 

3,096 
1,129 
1,677 

17,120 
2,867 
1,503 
1,26^, 
2,466 
1,224 
1,712 

3,000 
1,262 

709 
1,U29 
1,328 


1,021 
2,310 


(  =  ) 
131,655 
(.') 
79,751 

(  =  ) 

(^) 
556,322 

102,337 

463,485 

(^) 
153,673 

{') 

50,655 
159,274 

57,060 
24,853 
28,386 

284,975 
36,353 
14,483 
21,885 
38,266 
8,883 
12,259 

118,533 
64,  51 J 

30,843 
23,173 
25,011 

9,208 

5,929 
30,513 


108,557 

806 
671 
(  =  ) 

(') 

21,771 

(^) 

12,035 

(^) 

(') 
(^) 

36,053 
10,119 
25,934 
(') 
7,359 

4,093 
5,542 

5,775 
4,636 
1,137 

35,547 
5,349 
2,151 
3,188 
5,370 
457 
1,097 

13,709 
5,224 

3,761 
4,724 
3,574 


4,382 


228,883 

702 
'1,161 

I.') 
(  =  ) 

i') 

26,630 
(^) 
20, 669 

(') 

44,391 
8,254 

36,137 

(^) 

10,371 

(^) 
5,950 

12,689 

24,467 
10,451 
U,706 

120,255 
11,265 
5,573 
5,693 
10,297 
3,004 
2,403 

64,289 
41,455 

15,200 
7,634 
13,838 

2,521 

3,499 
9,099 


Portland ,   Oregon-Washington 


40,080 

8,332 
7,698 
1,145 
3,233 
3,315 

(■=) 
4,191 

3,386 
1,262 


2,033 
1,972 

8,843 

1,631 

6,973 

1,116 
(') 
1,562 
2,926 

2,812 
1,123 
1,639 

12,511 
3,137 
1,466 
1,571 
1,468 

(  =  ) 
2,313 
835 


111 

1,518 

(^) 
1.147 


956,558 

78,884 
77,870 
1,313 
52,962 
23,595 

(^) 
113,627 
(^) 
60,310 


32,033 
26,986 

451,731 

72,089 
373,660 

(^) 

95,564 

(^) 

55,512 
121,457 

41,532 
15,859 
25,748 

173,308 
30,120 
20,329 
9,791 
5,122 
(^) 
(^) 

75,706 
33,813 

38,471 

(^) 

16,453 


13.054 


119,892 

15,045 

15,024 

99 

9,159 

5,766 

(  =  ) 

14,344 
(^) 
3,573 

20,731 


3,056 
1,379 

34,600 
2,327 

32,255 

(^) 
4,346 

(') 

10,374 
9,104 

2,245 
1,011 
1,223 

27,160 
4,122 
2,181 
1,941 
799 

(  =  ) 

(  =  ) 

12,067 
5,254 

6,221 

2,633 

1,805 

4.004 


160,240 

2,009 

1,899 

'720 

374 

2,245 

(  =  ) 

21,529 
(  =  ) 

16,977 

1,997 


7,225 
5,740 

39,455 
3,048 

30,273 

(^) 
4,072 

(^) 
7,332 

12,160 

16,363 
8,473 
7,935 

71,223 
8,807 
5,266 
3,541 
2,454 

(  =  ) 

(^) 

38,035 

13,330 

18,834 
(^) 
9,503 

7,533 
(^) 


Footnotes  at  <?nd  of  table. 


114 


Business  Returns/ 1967  •   Proprietorships 


SELECTED  STANDARD  METROPOLITAN  STATISTICAL  AREAS 

Table   2.9— NUMBER  OF   BUSINESSES.    BUSINESS   RECEIPTS.    PAYROLL.    AND  NET   PROFIT,    BY  SELECTED   INDUSTRIES— Continued 


Selected  industry 


Number  of 
businesses 


Business 
receipts 

(Thousand 


Payroll 


f  TTiousand 
doltorsj 


Net  profit 
(less  loss) 

(Jhotja/rjd 
dollars) 


Number  of 
businesses 


Business 
receipts 

f  Thousand 
dollart) 


Payroll 


(  Jhotiaand 
dollars) 


Net  profit 
(less  loss) 

(  Thousand 
dollars) 


Number  of 
businesses 


Business 
receipts 

(  Thousand 
dollars) 


(Thousand 
dollars) 


Net  profit 
(less  loss) 


tollars) 


St.  Louis,  UissouTi-lllinois 


San  Bemardino-Riverside-Ontario,   California 


San  Diego,    California 


All  industries. 


Agriculture,  forestry,  and  fisheries. 
Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and 


fisheries. 


Contract  construction 

General  contractors 

Special  trade  contractors 

Manufacturing 

-Transportation,  communication,  electric, 

gas,  and  sanitaiy  services 

Transportation 

Wholesale  and  retail  trade 


Wholesale  trade. 


Retail  trade 

General  merchandise  stores. 
Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service. 
Real  estate 


Services. 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 


services 

Other  services. 


All  industries. 


Agriculture,  forestry,  and  fisheries. 

Farms 

Field  crop  farms 

Livestock  f aims 

Other  farms 

Other  agriculture,  forestry,  and 
fisheries 


Contract  construction 

General  contractors 

Special  trade  contractors 

Manufacturing 

Transportation,  communication,  electric, 

gas,  and  sanitary  services 

Transportation 


Wholesale  and  retail  trade. 


Wholesale  trade. 


Retail  trade 

General  merchandise  stores. 
Food  stores 

Gasoline  service  stations.. 
Eating  and  drinking  places. 
Other  retail  trade 


Finance,  insurance,  and  real  estate 

Insurance  agents,  brokers,  and  service 
Real  estate 


Services 

Personal  services 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Repair  services,  except  automobile. 
Amusement  and  recreation  services.. 


Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Other  medical  services 

Legal  services 

Educational,  engineering,  and 

architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 


73,713 

15,478 

14,812 

6,649 

6,216 

1,947 

(  =  ) 

3,637 

3,259 
710 

2,249 
2,181 

17,732 

3,076 

14,528 
2,724 
2,451 
1,453 
3,663 
4,237 

6,647 
3,229 
3,231 

25,859 
6,898 
4,886 
2,012 
4,233 
2,339 
1,601 

2,725 
1,103 

839 

783 
1,762 

1,234 

1,079 

3,988 


126,330 

120,076 

53,516 

63,243 

3,317 

(') 

130,704 

106, 601 
13,103 

17,683 
17,517 

1,092,423 

307,739 

773,341 
38,379 

242,750 

140,897 
84,426 

266,889 

72,469 
25,969 
43,382 

378,910 
78,080 
36, 500 
41,580 
52,868 
16,674 
10,474 

111,071 
59,283 

36,964 
14,824 
32,573 

21,391 

8,453 
47,326 


5,497 
4,853 
1,672 
2,964 
217 

(.') 

44,627 

29,853 
3,563 


3,086 
3,086 

75,041 

10,505 

63,322 

2,923 

14,274 

12,002 

io,4ao 

23,643 

4,067 
1,033 

2,953 

59, 652 
16,651 
9,154 
7,497 
5,948 
2,042 
929 

11,632 

7,3ee 

2,887 
1,377 
3,218 

7,823 

1,675 
9,734 


321,669 

15,562 

13,442 

7,019 

6,025 

398 

(.') 
19,812 

(') 
16,632 


4,973 
5,062 

88,839 

24,895 

62,838 

6,380 
13,039 
10,707 

9,225 
23,437 

35,063 

16,749 

16,276 

154,654 

25,340 

16,388 

8,952 

14,188 

4,839 

2,433 

67,718 
38,547 

21,019 

8,152 

19,454 

5,244 

5,010 
10,428 


38,990 

4,717 
4,088 

1,054 
2,771 

(') 
3,471 
1,134 
2,299 

1,022 


2,061 
1,862 

9,603 

945 

8,393 
1,524 

1,542 
2,078 
2,359 

5,527 
1,571 
3,659 

12,351 
2,547 
1,457 
(.') 
1,403 
1,192 
(  =  ) 
2,280 
957 

(.') 
(  =  ) 
(^) 

(') 

(.') 
3,212 


76,489 

61,948 

(=) 

28,386 
27,953 

(.') 

117,637 

41,655 

44,000 

33,920 

27,707 
25,768 

452,362 

55,221 

391,575 

5,282 

(') 

142,529 

135, 521 

70,765 

45,780 
18,523 
25,793 

246,749 
30,274 
14,611 

16,053 

4,438 

(') 

87,139 

57,020 

(.') 
{') 
(') 

{') 

(.') 

81,798 


151,211 

14,416 

11,699 

(  =  ) 

1,830 

9,206 

i') 

26,474 

9,191 

8,291 

9,899 


3,786 
3,718 

45,275 

5,263 

39,415 

(.')   ' 

9,741 

21,616 

7,839 

2,588 

1,974 

602 

48,683 
9,218 
5,231 

3,886 
24 

12,701 
8,176 

(') 
(^) 
{') 

(') 
17,890 


U.3,123 

'3,492 

'6,464 

(^) 

'473 

'5,008 

(^) 

10,504 
3,729 
6,574 

3,538 

5,616 
4,480 

26,438 

4,543 

23,859 
708 

8,597 
5,454 
3,974 

10,114 
8,307 
1,546 

58,223 
7,789 
5,330 
(^) 
1,736 
1,771 
(') 
47,925 
34,104 

{') 

i') 

(') 

(.') 

'6,128 


42,544 

7,202 
4,955 

1,635 
3,164 

2,247 
4,187 
(.') 
3,503 


975 
(^) 
10,401 
1,6U 
8,705 
(  =  ) 
(  =  ) 
1,317 
1,808 
4,378 

4,185 
1,237 
2,807 

13,999 
2,832 
1,125 
1,707 
1,683 
(') 
1,472 

2,941 
1,039 

709 
1,193 

1,019 

(.') 

1,694 


1,208,708 

84,391 
68,738 

(.') 
40,451 
27,948 

15,653 
131,566 

(.') 
103,026 

12,561 

645,771 

47,612 

554,060 

(.') 

124,514 

54,910 

277,581 

35,859 
12,133 
22,792 

276,791 
28,793 
11,973 
16,820 
14,041 

(^) 
10,541 

90,309 
48,303 

23,038 
18,968 

(.h 

9,972 
94,912 


167,250 

10,782 
9,329 

(h 

4,720 
4,606 

1,453 
32,57- 

28,365 
(.') 

2,406 

(^) 
53,446 

3,260 
47,225 

(^) 
10,911 
11,929 
19,196 

1,926 

1,262 

587 

61,652 
7,078 
3,665 
3,413 
3,929 
(^) 
1,234 

15,897 
6,587 

3,676 
5,634 
(^) 

1,828 

(.') 

24,799 


154,825 

5,548 
169 

'3,706 
3,744 

5,379 
19,117 

15,071 
(') 

2,346 

39,772 
6,401 

31,444 

(M 

(') 
6,503 
7,088 

13,024 

16,719 
6,383 
9,803 

71,659 
6,743 
4,931 
1,812 
4,287 

'1 

42,447 
27,872 

10,349 
4,226 


5,284 


San  Francisco-Oakland,    California 


Seattle,  Washingto: 


Washington,   D.    C. -Maryland-Virginia 


9,151 
6,373 
1,107 
1,691 
3,575 

2,778 

7,100 
1,745 
5,190 
2,707 

2,473 
2,473 

31,951 

4,708 

24,311 
2,816 
2,653 
3,728 
5,262 
9,852 

13,456 
3,984 
9,058 

44,114 
9,082 
4,106 
4,976 
7,705 
2,978 
2,342 

8,423 
3,760 

1,732 
2,931 
2,706 

3,353 

2,787 
4,738 


177,488 

149,915 

13,846 

96,395 

39,674 

27,573 

265,350 

91,034 

158,877 

130,206 

76,455 
76,455 

2,361,957 

377,625 

1,703,981 
53,652 
225,225 
433,276 
228,667 
763,161 

192,257 

55,579 

130,458 

945,597 
140,384 
51,011 
89,373 
107,780 
85,566 
36,878 

312,865 
178,055 

97,445 
37,365 
75,889 

45,527 

41,553 
99,155 


547,270 

■30,205 
27,062 
1,294 
13,297 
12,471 

3,143 

60,949 
10,650 
47,993 

30,731 


17,589 
17,589 

223,587 

18,570 

178,971 

3,120 

13,246 

37,387 

52,221 

72,997 

9,019 

5,751 

3,207 

172,884 
28,137 
17,568 
10,569 
19,245 
21,134 
9,161 

42,311 
20,278 

16,688 

5,345 

10,097 


11,181 
18,076 


586,849 

'2,817 
'11,923 
1,514 
'9,749 
'3,688 

9,106 

37,337 
11,397 
23,496 

15,399 

11,584 
11,584 

139,250 

30,757 

107,677 
1,531 
9,558 
24,322 
26,947 
45,319 

49,869 
23,836 
22,754 

334,753 
35,019 
14,513 
20,506 
28,162 
10,750 
1,983 

169,833 
108,312 

45,289 
16,232 
39,759 

15,720 

12,884 
20,643 


4,665 

757 

2,451 

1,457 

3,023 

4,218 
1,151 
2,962 

1,429 


11,688 

1,853 

9,412 
1,684 
1,659 
990 
1,037 
4,042 

5,772 

837 

4,747 

16,509 
3,224 
1,994 
1,230 
2,408 
1,995 

2,443 
1,367 

(.') 

(') 

1,685 

1,275 
2,229 


126,950 
72,302 
17,050 
40,059 
15,193 

54,648 

97,196 
52,188 
44,668 

43,545 


32,756 

(') 

959,870 

102,770 

746,585 
36,073 

140,  654 
90,563 
59,590 

419,705 

100,667 
20,419 
78,065 

278,920 
37,199 
19,382 
17,817 
30,711 
21,975 

98,981 
59,085 

(') 

15,480 

9,794 
45,341 


188,390 

15,653 

7,175 

356 

4,342 

2,477 

8,478 

13,941 

3,388 

10, 553 

9,253 


2,747 
(') 
87,345 
5,286 

72,353 
2,176 
7,370 
7,753 
16,957 
38,097 

5,828 
1,171 
4,212 

52,880 
9,759 
5,925 
3,834 
7,731 
865 
I.') 

13,924 
7,036 

(') 
(') 
(.') 

3,239 

1,485 
13,519 


247,933 

16,237 
6,919 
2,515 
2,885 
1,519 

9,318 

19,500 

6,427 

12,985 

6,203 


4,086 

62,075 
14,925 

42,814 
3,750 

10,035 
6,365 
4,790 

17,874 

34,200 
8,318 
25,403 

105,189 
11,597 
7,801 
3,796 
9,189 
7,942 

53,578 
34,783 

i') 


5,430 
3,306 


68,243 

6,432 
5,295 
1,838 
2,188 
1,269 

1,137 
3,991 
(^) 
2,740 

(^) 


7,741 
7,713 

10,017 

1,211 

8,773 
1,759 
1,636 
1,157 
1,777 
2,444 

5,604 
1,623 
3,283 

33,700 
5,246 
2,547 
2,699 
4,305 
1,292 
1,633 

6,983 
2,637 

987 
3,359 
2,856 

4,269 

1,882 
5,234 


84,762 
73,739 

6,898 
57,689 

9,152 

11,023 
264,452 

87,943 
(.') 

71,218 
71,157 

657,383 

59,684 

597,697 
4,828 
114,831 
208,999 
79,941 
189,098 

53,186 

18,948 
29,052 

558,276 
89,945 
37,145 
52,800 
44,789 
20,425 
13,306 

179,141 
U2,897 

38,291 
27,953 
56,256 


6,343 
44,198 


261,914 

18,213 
15,301 

1,085 
12,623 

1,593 

2,912 
61,384 

23,653 

13,669 
13,168 


5,550 

53,958 
96 
6,919 
19,671 
12,784 
14,4S8 

3,740 
1,697 
1,841 

103,505 
30,223 
16,322 
13,401 
3,558 
4,194 
3,161 

18,869 
11,795 

5,U4 
1,960 
6,651 


566 
8,796 


305,836 

'20,4S8 

'19,689 

'2 

'17,220 

'2,467 

'799 
23,027 
i') 
14,032 


10,605 
11,378 

50,128 

8,125 

42,010 
1,472 
7,438 

12,303 
9,374 

11,423 

25,510 
11,152 
11,792 

215,566 

18,433 

8,272 

10,161 

21,174 

5,639 

1,085 

106,108 
71,772 

19,74« 
14,588 
33,668 

16,519 

3,594. 


'Net  loss  exceeds  net  profit.       ^Estimate  is  not  shovm  separately  because  of  high  sampling  variability.  However,  the  data  are  included  in  the  appropriate  totals. 
NOTE:  Estimates  for  "Mining,"  "Construction  not  allocable,"  "Communication,  electric,  gas,  and  sanitary  services,"  "Wholesale  and  retail  trade  not  allocable,"  "Finance, 
and  "Nature  of  business  not  allocable"  are  not  shown  separately  because  of  high  sampling  variability.  However,  the  data  are  included  in  the  appropriate  totals- 
See  text  for  explanatory  statements  and  "Description  of  the  Samples  and  Limitations  of  the  Data." 


Business  Returns/1967  •  Proprietorships 


115 


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v;   h   O  -H   ; 


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C-J  rH  OJ  rH 

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33' 


Business  Returns/1967  •  Proprietorships 


117 


1-H'^,   rc^    fn    o^      coo 

H  --<  r^  H  '-J 


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r\JvDm<HiHi-l             r-i  ^0[^r^'nl^J'^J^-J^JHr^l-tnJ  Or-JHin  IA->J--J-  'O      \0      M                f^a>  r-l                                    iniin 

r|  f^  H tH <2 £ ^ 

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w  ^[>^(u^vBna)2s  o  os'nQi'Alnoqm^'^c^Ol>  osncsjt-m  esHjAqin  u-v  S^oa*&>in  ^9^^?^:^       £^ 

a  C-CNSinConicn  (^  nia\si5inosvJ-Os\Sr^mnjl>rH  >Omn)-.i-H  t>vO          -J-rH  M  Os-^-U^Of^rntO  --t-sfnjCO-iJrH         c^t^ 

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118 


Business  Returns/1967  •  Proprietorships 


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Business  Returns/1967  •  Proprietorships 


119 


BUSINESSES   WITH   DEPRECIABLE   PROPERTY 


Table    2.11— NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    DEPRECIATION,    COST  OF   DEPRECIABLE   PROPERTY,    NET    PROFIT,    AND   INVENTORY,    BY   SIZE  OF   BUSINESS 

RECEIPTS   AND   BY   SELECTED   INDUSTRIES 


Silie  of  business  receipts 


Business 
receipts 


(Thousand 
dollars) 


Deprecia- 
tion 


Cost  of 

depreciable 

property 


Net  profit 
( less  loss) 


(Thousand 
dollars) 


Inventory, 

end-of- 

year 

(Thousand 
dollars) 


Under  $10,000 


Business 
receipts 


Deprecia- 
tion 


(Thousand 
dollais) 


Cost  Of 

depreciable 

property 

(Thousand 
dollars) 


Net  profit 
( less  loss) 


(  Thousand 
dollars) 


Inventory, 
end-of- 
year 

(Thousand 
dollars) 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


(9) 


(10) 


(11) 


(12) 


All  industries 

Agriculture,    forestry,    and  fisheries.... 

Farnis 

Field  crop  farms 

Fruit,  tree  nut,  anl  vegetable  farms. 

Livestock  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and 
trapping 

Miscellaneous  agricultural  services. 
Offices  of  veterinarians  and  animal 

hospitals •. . . 

Other  animal  husbandry  services 

Other  agricultural  services 

Forestry  and  fisheries 

Mining 

Crude  petroleum  and  natural  gas 

Quarrying  and  mining,  not  elsewhere 
classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  e.xcept  buildings 
General  contractors  not  allocable.  . . 

Special  trade  contractors 

Plujnbing,  heating,  and  air  condi- 
tioning  

Painting,  paperhanging,  and  decorat- 
ing  

Electrical  work 

Masonry,  stonework,  and  plastering.. 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Miscellaneous  special  trade  con- 
tractors  

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Lumber  and  wood  products ,  except 

furniture 

Furniture  and  fixtures 

printing,  publishing,  and  allied 

industries 

Stone,  clay,  and  glass  products 

Fabricated  metal  products 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  communication,  electric, 
gas,  and  sanitary  services 

Local  transportation 

Trucking  and  warehousing 

Other  transportation 

Communication,  electric,  gas,  and 
sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Motor  vehicles  and  automotive  equip- 
ment  

Groceries  and  related  products 

Farm  products — raw  materials 

Machinery,  equipment,  and  supplies. . 

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

classified 

Wholesale  trade  not  allocable 

Retail  trade 

Building  materials,  hardware,  and 

farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Automatic  merchandising  machine 
operators 

Direct  selling  establishments 

Other  general  merchandise  stores,. 

Footnotes  at  end  of  table. 


6,183,910 

2,<i81,843 
2,368,831 
8A5,550 
110,573 
1,245,258 
37,724 
129,726 


82,986 
14,235 

10,530 
W,094 
44,127 


32, 862 
28,754 


416,888 

96,775 

82,579 

5,495 

8,701 

305,291 

44,417 

46,432 
29, 206 
28,756 
75,379 
1A,297 
9,606 

57, 198 
14,822 

124, 788 
6,598 

33,719 
7,184 

17,567 

6,696 
8,475 
16,  188 
28,361 


31,398 

139.578 
11,931 


1,202,490 
158,540 

8,967 
30,  Ul 
10,762 
11,218 

4,707 

78, 749 
13,996 


47,676 
IS,  502 
19,531 
9,643 

96,999 

12,544 
43,824 
40,631 


185,309,899 

32,405,078 

30,511,927 

'i,S46,0C4 

1,625,01A 

18, 132, 125 

211,304 

694,580 

1,591,419 
350,883 

354,076 
362,  698 
523,762 


1,182,702 
1,002,413 


15,792,0L; 

6, 507, 007 

5,529,954 

412, 182 

564,871 

8, 895, 830 

1, 894, 236 

856,859 
1,336,486 
1,027,435 

1, 172, 120 
562, 634 
429,520 

1, 616, 540 

389,177 

5,965,668 

1,005,987 

1,366,923 
252,082 

554,084 

265,370 

310,952 

732,350 

1,477,920 


4,956,285 

295,772 

3.779,Li36 

567, 443 


89,778,754 
17, 030, 176 

825,944 
3,893,902 
3,250,285 

896, 654 

657,  949 

7,140,000 
J65,442 

71,179,351 


4,070,317 
1, 298, 656 
1,183,710 
1,587,951 

3,393,289 

412, 282 

497, 534 

2,483,473 


8,470,242 

3,937,576 

3,785,970 
1,422,307 

163,473 

2,041,803 

37, 928 

115,459 

113,566 
32,822 

15,906 
20,053 
44,785 


L22,396 
102,864 


533,569 

201,359 
108,510 
34,095 
58,754 

315,857 
40, 958 


25,462 
25,794 
24,026 

33,874 
13,919 
14,612 

137,212 
16, 353 

272,751 
21,085 

120,740 
6,414 

26, 987 

L4,257 
12,852 
35,987 
34,429 


35,464 

402.755 
31,898 


1,298,288 
221,916 


11,059 
37,095 
23,174 
15,933 

15,269 

108, 226 
11,160 

1,045,805 


58,250 
24,890 
17,416 
15,944 

80,406 

31,270 
1B,427 
30,709 


25,279,011  10,387,494 


40,335,049 

39,563,001 
13,800,791 

1, 904, 148 

22,170,512 

382, 685 

1,304,865 


969,425 
246,482 

203,323 
217,937 
301,683 


1, 1B8,848 
1,020,595 


3,884,495 

1,496,063 
323,238 
233,512 
439, 263 

2,256,942 

335, 194 

154, 298 
203,379 
161,976 
234,609 
101, 943 
95,386 

970, 157 
131,490 

2,262,511 
250,764 

734,214 
72,407 

276,777 

112,891 
140,484 
338,718 
336,256 


3,224,667 

234,042 

2,434,119 

275,653 


13,494,632 
1,868,933 

15,447 
306,550 
259,777 
1L2,108 

121,299 

909,255 
64,497 

11, 334, 004 


608, 930 
225,263 
209,521 
174,  L46 

742,490 

220, 809 
144,445 
377,236 


3,322,543 

2,982,508 

1,742,564 

107, 959 

1,244,439 

^69,853 

^2,601 


231,851 
32,238 

134,112 
"■10,703 
126, 204 

58,  184 

^53,766 

"■65,547 

11,781 


586,587 

479,323 

39,729 

67, 535 

1, 539, 953 


209, 879 
198,099 
158,497 
270,299 
89,625 
55,253 

274,363 
60,322 

680,245 
52,558 

102,032 
25,984 

106,022 

25,334 
54,646 
U5,608 
168,061 


681,561 

83,417 

501 . 26C 
43,736 

53,098 

6,034,651 

1, 170, 672 

72,824 

201,941 

43,990 

106, 636 

42,414 

578,436 
119,381 

4,755,725 


267,357 
103,563 
103,448 
60,346 

278,793 

32,812 
66,571 
179,410 


992,865 
966,761 
132,079 
14,072 
761,932 
15,105 
43,523 


24,152 
10,762 

2,787 
7,319 
3,284 

1,952 

6,821 
995 

5,326 

505,273 

290,322 

285,532 

1,383 

3,907 

188,282 

66,152 

4,649 
65,907 
8,316 

11,425 

13,123 

955 

17, 755 
26, 169 

317,774 
39,290 

36,235 
21,971 

15,234 

W,362 
19,869 
35,282 
135,531 


23,710 

430 
9,850 
11, 295 


1,013,073 
955, 967 

91,130 
93,766 
101,331 
116,410 

26,575 

519,152 
7,603 


972,781 
170,863 
335,142 
466, 776 

458,582 

17, 207 

9,807 

431,568 


3,104,510 

1, 594, 269 
1,517,324 
553,671 
76,098 
738,237 
32,283 
117,535 


54,1A0 
8,182 

3,090 
11, 229 
31,639 

22,305 

17, 117 
15,624 

1,493 

168,607 

24,010 
21,709 
(^) 
1,827 

136,556 

10,903 

25,477 
10,041 
11,399 

47,479 
5,149 
2,087 

24,021 
8,041 

47,821 
1,264 

13,439 
3,887 

5,686 

3,193 
3,425 
5,956 
10, 971 


25,964 

57,530 
6,662 

6,611 

238, 960 

41, 655 

1,333 
5,366 
2,336 
2,821 

(=) 

22,864 
6,075 

191,302 


5,691 
2,995 
1,932 

(=i 

46,380 

6,706 

32,468 

7,206 


11,259,928 

5,372,827 
5,125,314 
1,943,008 

229,138 

2,776,649 

37,477 

139,042 


180,225 
25,340 

10,195 
24, 565 
119, 625 

67,288 

49,300 
4^,349 


705,462 

107,463 
98,535 
{') 
6,123 

561,016 
48,347 

113,611 
35,714 
54, 850 

174,316 

30,736 

6,854 

95,538 
36, 933 

169,443 
4,821 

54,293 
15,574 

17,218 

7,495 
13,179 
26,038 
30,825 


124,361 

275 , 160 
27,  629 


1,080,078 
198,407 

6,413 

30, 082 

3,167 

15,193 

(=) 

102,609 
31,957 

858,049 

29,303 
13,696 
11, 638 
{') 
157,908 

13,975 
110,544 
33,389 


1,752,203 

1,070, 42; 

1,033,841 

373,473 

51,237 

521,134 

18,284 

69,708 

31,875 
6,024 

1,279 
9,370 
14,702 

13,706 

10,350 
9,252 
1,098 

70, 382 

13,707 
9,856 

(') 
2,947 

54,201 

3,866 

9,165 
2,684 
4,224 

13,945 

1,909 

726 

17, 682 
2,974 

25,092 
1,069 

9,620 
1,300 

2,514 

1,420 
1,085 
3,664 
4,420 


IS, 552 

51,706 
10,148 


83,583 
21,938 

645 
2,454 
1,222 
1,632 


(') 


10,746 
4,365 


3,151 

2,343 

554 

(') 

15,036 

3,088 
9,955 
1,993 


11,361,904 

11,477,527 

4,213,803 

603,238 

5,641,456 

177,191 

841,839 


264,229 
40,981 

15,741 
107,153 
100,354 

120,  U8 

93,182 
83,819 

9,363 

493,928 

88,008 
60, 295 
{') 
24,570 

370, 192 

30,877 

50,908 
24,318 
26,496 

99,231 
11,734 
4,343 

122,235 
35,728 

233,351 
M,376 

56,477 
IB, 067 

31,C;'5 

15,715 
11,123 
38,798 
47,  200 


110,530 
303,339 
96,359 


873,506 
130,810 

3,235 

15,719 

6,724 

10,039 


(^) 

66,542 
20,442 

725,051 


23,020 
U,388 
5,927 
{') 
139, 100 

22,653 
83,419 
33,028 


1,210,160 

^217,642 

'258,226 
129,931 
'46,332 

'172,091 
'54,763 

'1U,971 


30,584 
5,431 

'783 
' 18, 569 
44,455 

10,000 
'31,039 
'29,592 

'1,4^7 

275,349 

29,261 
28, 977 

'692 
227,299 

12,205 

54,991 
9,420 
21, 693 
92,791 
10,556 
3,343 

22,295 
18,789 

22,135 
483 

7,571 
3,035 

1,523 

626 
3,714 
6,607 
'1,374 


46,248 
41.390 
'7, 195 


45,258 
33,667 


'133 
'2,417 

(=) 

16,535 
6,262 

7,738 


'1,043 
397 
'811 

12,317 

'3,747 
18,436 
'2,372 


435,616 

130,625 

127,368 

13,282 

138 

98,428 

6,405 

9,115 

2,659 
155 

423 

1,199 

382 


46 

31 


7,698 
7,631 

17 
9,869 

3,096 


3,397 
20 

1,614 
766 


388 
7 


769 
4,984 

1,031 

1,582 
1,719 
1,658 
5,944 


1,050 

40 

S3 

841 


202,548 
16,333 

946 
285 

266 
3,200 


(.') 


11,338 
245 


16,663 
3,167 
11,  M2 
(=) 
18,968 

1,549 
4,167 
13,252 


120 

BUSINESSES  WITH  DEPRECIABLE  PROPERTY 


Business  Returns/1967  •  Proprietorships 


Table    2.11— NUMBER  OF   BUSINESSES,    BUSINESS    RECEIPTS,    DEPRECIATION,  COST  OF  DEPRECIABLE    PROPERTY,    NET    PROFIT,    AND    INVENTORY,    BY   SIZE  OF  BUSINESS 

RECEIPTS  AND  BY  SELECTED   INDUSTRIES— Continued 


Selected  industry 


Size  of  business  receipts 


Business 
receipts 


(Thouaartd 
dollars) 


Deprecia- 
tion 


Cost  of 

depreciable 

property 

dollars) 


Net  profit 
( lees  loss) 

(  Thousand 
dollars) 


Inventory, 
end-of- 
year 

(Thouatnd 
dollars) 


Business 

receipts 


(Thoua^d 
dollars) 


Under  $10,000 


Deprecia- 
tion 


Cost  of 
depreciable 

property 

(Thousand 
dollars) 


Net  profit 
{ less  loss) 


(  Thou  tartd 
dollars) 


Inventory, 
end-of- 
year 

(  Thousand 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(9) 


(H3) 


(11) 


Wholesale  ami  retail  trade — Continued 
Retail  trade — Continued 

Food  stores 

Grocery  stores 

Ueat  and  fish  markets 

FVuit  stores  and  vegetable  markets 
Candy,  out,  and  confectionery 

stores 

Retail  bakeries 

Dairy  products  and  other  food 

stores 

AutonEtlve  dealers 

Motor  vehicle  dealers 

Tire,  battery,  and  accessory 

dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Women's  ready-to-wear  and  acces- 
sory stores,  and  fur  shops 

Other  apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment 

Furniture  stores 

Home  furnishings,  and  equipment 
stores,  except  appliances 

Household  appliances,  radio,  TV, 
and  music  stores 

Eating  and  drinking  places 

Fating  places 

Drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Sporting  goods  stores  and  bicycle 

shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Retail  trade,  not  elsewhere  classi- 
fied  

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not  allo- 
cable  

Finance,  insurance,  and  real  estate 

Finance 

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

Insurance  agents,  brokers,  and  service 

Real  estate 

Operators,  except  developers,  and 
lessors  of  buildings 

Agents,  brokers,  and  managers 

Other  real  estate 

Combinations  of  real  estate,  insur- 
ance, loans,  and  law  offices 

Services 

Hotels,  rooming  houses,  canips,  and 

other  lodging  places 

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  cajEps 

Other  lodging  places 

Personal  services 

Coin-operated  laundries  and  dry 

cleaning 

Other  laundries  and  dry  cleaning 

plants 

Photographic  studios 

Beauty  shops 

Barber  shops 

Funeral  service  and  crematories 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Footnotes  at  end  of  table. 


181,429 

136,919 

12,676 

6,409 

6,888 
11,625 

6,912 

193,297 
22,302 

13,239 

149,842 

7,914 

39,423 

16,959 
22,464 


60,256 
19,258 

12,178 

23,820 

203,611 
132,613 
70,998 

23,785 
20,157 
18,168 

10,702 
13,710 

10,115 
16,938 

72,291 
13,432 

21,961 

265,489 
W,364 

11,745 
93,005 
158,120 

10,774 
98, 278 
30,107 

18,961 

1,451,545 

88,686 
8,686 
36,016 
20,776 
23,208 

355,848 

26,538 

35, 176 
22,728 
151,941 
68,593 
12,047 
38,825 

139,272 
8,569 
23,436 
25,348 
81,919 


15,994,213 

13,712,116 

862,060 

262,  216 

246,601 
605,877 


21,151,643 
5,219,165 

1, 143, 852 

13,958,419 

830,207 

2,749,079 

1,019,224 
1,729,855 


3,870,144 
1,447,695 

603,726 

1, 818, 723 

8,540,837 
5,734,690 
2,806,147 
2,776,409 
2,043,175 
358,834 

443,807 
589, 106 

611,070 
614,607 

3,418,162 
554, 659 


4,942,015 
326, 146 

261,272 
1, 868, 177 
2,747,692 

241,481 

1,438,509 

657,437 

410,265 

30, 119, 113 

1,590,462 

333,913 
802,324 
267, 053 
187, 172 

4, 757, 703 
436,581 

1,042,275 
309,097 

1,476,027 
588,442 
558,608 
346,673 

2,503,096 
426,025 
311,439 
388, 169 

1,377,463 


188,820 

142,286 

12,149 

5,292 

4,017 
17,987 


162,062 
25,317 

16,128 

110, 667 

9,950 


14,109 
19,655 

63, 034 
23,671 

9,108 

30,255 
252,  111 
175,572 

76,539 

31,629 
18,719 
10,933 

3,220 
8,716 

25,534 
18,140 

72,329 
13,138 

30, 567 

265,266 

11,385 

9,622 
53,339 
135,542 

70,885 
75,964 
33,484 

15,209 

1,528,146 

248,333 
33, 949 

Wl,584 
44,467 
23,333 

289,088 

70, 696 

63, 954 
18,543 
57,095 
18,022 
42,502 
18,276 

163,157 
12,555 
14,054 
13,029 

123,519 


2,214,549 

1,761,771 

117,438 

43,158 

44,415 
176, 577 

71,140 

1,670,020 
359,325 

185,319 

1,019,591 

105,735 

323,768 

114,479 
209,289 


623,443 
263,243 


89, 978 

270, 222 

3,060,274 

2,042,509 

1,017,765 

379,501 

216,  129 

121,006 


68,721 
93,403 

210,301 
197,019 

652,762 
151,638 


3,261,767 
113, 755 

97,713 

419,764 

2,728,243 

1,248,072 
765,994 
565,505 

148,677 

16,268,095 

4, 113, 643 
561,811 

2,425,665 
607,864 
518,303 

2,993,485 

578,659 

643,709 
153,420 
648,577 
203,780 
567,273 
188,067 

1,167,384 

107,373 

33,455 

126, 116 

345,440 


767,663 

569,454 

55,705 

20,146 

22,233 
74,140 

25,990 

1,018,695 
135,105 

77,300 
763,010 
37,780 

277,929 

92,945 
1B4,984 


337, 811 
121,806 


796, 178 
513,613 
282,565 

282,478 
136,219 
39,045 

39,303 
91,242 

51,659 
66, 763 

270,321 
34,264 

108,254 

1,518,357 
81,046 

58,577 
766,779 
671,032 

■■16,864 
500,446 
57, 965 

129,435 

10, 887, 697 

121,540 
2,132 
78,825 
22,966 
17,617 
1,134,156 
61, 989 

166, 260 
73,836 
365,057 
279,365 
136,616 
101,033 

616,931 
63,516 
101, 558 
152,485 
299,422 


925,969 

361, 776 

10,629 

10,657 

11, 770 
9,364 

21,773 

1,431,085 
564,959 

239,465 
435,684 
190,977 

661,367 

202,589 
458, 773 


573, 303 
237,379 

63,598 

272,326 

210,569 
106,103 
104,461 
487,243 
204,764 
91,335 

106,631 
239,679 

14,982 
32,417 

417,007 
56,981 


92,433 
1,660 

585 

30 

90,743 

1,392 
13,606 
72,417 

3,328 

429,368 

15,716 
5,762 
4,000 
5,012 
942 

81,329 

1,369 

3,293 
9,667 
13,205 
3,219 
31,229 
19,342 

42,492 
2,476 
2,166 
3,066 

34,784 


15,642 
9,572 

(=) 
1,692 

1,723 


15,512 
2,991 

1,656 
8,655 
2,210 

7,146 

3,283 
3,358 


15,399 
4,122 

3,912 

7,365 
32,749 
24,321 

8,423 

(=) 
753 
9,354 

3,352 
2,513 

1,924 
3,963 

25,666 
4,485 


152,895 
8,315 

7,346 
43,176 
101,404 

7,343 
62, 916 
22,743 

3,402 

778,903 

52,277 
2,871 
16,297 
14,283 
18,821 
233,836 
12,308 

10,534 
15,214 
111,  180 
53,227 
1,692 
29,681 

37,847 
3,830 
15,207 
15,650 
53,160 


30,716 
54,743 
{') 
9,225 

6,316 

C  =  ) 

4,254 

79,301 
11,069 

7,201 

51,386 

9,645 


13,405 
14,580 


74,763 
15,503 

19,372 

39,888 

180,913 
132,775 
43,133 

(^) 
4,940 
34,  W5 

15,656 
16,934 

6,896 
19,763 

106,595 
15,436 

23,622 

597,974 
30,451 

26, 197 
191,585 
375, 933 

27,755 
262,592 
48,643 

36, 948 

2,801,399 

203,737 
11,727 
74,469 
54,326 
63,265 

946,904 

61,615 

54,681 

46,326 

413,836 

274, 529 

8,641 

87,276 

303,673 
11,218 
64,603 
53,332 

174,520 


3,672 
1,768 
(=) 
536 

534 


5,561 
1,103 

1,574 

2,214 

665 


851 
694 


4,944 
1,100 

1,474 

2,370 

12,361 
9,375 
2,936 

(=) 
315 
2,383 

1,139 
976 

923 

1,671 

3,474 
1,432 

2,459 

74, 462 
4,463 

4,065 
16,115 
53,884 

6,676 
32,163 
11,005 

4,035 

313,533 

53,313 
2,032 
23,059 
17, 099 
11, 573 
70,645 

15,503 

5,423 
6,643 
24,123 
9,851 
1,168 
7,924 

36, 194 
1,454 
5,339 
5,123 

24,278 


46,970 
28, 892 

3,450 

6,073 

1,385 

64,161 
15,861 

17,552 
25,539 
5,209 

17,508 

5,798 
11,710 


49,666 
11,476 


200,331 
142, 194 
58,137 

3,125 
38,296 

10,501 
10, 952 

9,222 
22,335 

72,975 
13,796 


754, 093 
38,052 
33,909 
113,442 
602,599 

142,844 
267,389 
164,293 

28,073 

3,569,060 

944,200 
36,897 
442,571 
242,872 
221,860 

797,413 

132,433 

54,244 
57,951 
319,234 
122,369 
23,174 
88, 003 

233,958 
14,419 
32,147 
52,330 

190,012 


^1,508 
8 


408 
'859 


(') 


'8,480 
'4, 191 

'5,486 
3,316 
'2, 119 

184 

'166 
350 

5,082 
1,471 

815 

2,796 

1,317 
3,633 
'2,316 

(') 

'180 
'4,446 

538 

3,082 

290 

'631 

2.036 

'756 


199,417 
1,806 

2,635 
81,007 
116,604 

'1,100 
97,033 
5,630 

14,991 

826,769 

'  10, 822 

'396 

'3,317 

'4,511 

2,902 

382,066 

119 

12,705 

6,316 

154,064 

174,029 

957 

33,376 

101,948 
3,798 
30, 633 
17,347 
49,620 


Business  Returns/1967  •  Proprietorships 


121 


BUSINESSES  WITH  DEPRECIABLE   PROPERTY 


Table    2.11— NUMBER   OF   BUSINESSES,    BUSINESS   RECEIPTS,    DEPRECIATION,    COST  OF   DEPRECIABLE   PROPERTY,    NET    PROFIT,    AND   INVENTORY,    BY   SIZE  OF   BUSINESS 

RECEIPTS  AND  BY  SELECTED   INDUSTRIES— Continued 


Selected  industry 


Size  of  busineES  receiptE 


Business 
receipts 


(Thousand 
doUofs) 


Deprecia- 
tion 


(Thousand 
dollars) 


Cost  of 

depreciable 

property 

(Thousand 
dollars) 


Net  profit 
(less  loss) 


f  TTiooii 
dot  lei 


Inventory, 
end-of- 
year 

(Thousand 
dollars) 


Under  $1£1,000 


Business 
receipts 


(Thous. 
dollo. 


Deprecia- 
tion 


(Thousand 
dollars) 


Cost  of 

depreciable 

property 

(Thousand 
(bllars) 


Net  profit 
(less  loss) 


(  Thousand 
dollars) 


Inventory, 
end-of- 
year 

(  Thousand 
dollars) 


(1) 


(2) 


(3) 


(*) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Services— Continued 

Automobile  parking,  repair,  and 
services 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops. 
Other  autoirobile  services,  except 
repair 

Repair  services,  except  automobile.  .  . . 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except 

radio  and  TV 

Reupholstery  and  furniture  repair. . . 
Other  repair  services,  except 

autoEtjbile 

Motion  pictures 

Ajiiusenent  and  recreation  services, 

except  motion  pictures 

Theatrical  producers,  bands,  orches- 
tras, and  entertainers. 

Bowling  alleys  and  billiard  and 

pool  parlors 

Other  amusement  and  recreation 
services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 

surgeons 

Offices  of  osteopathic  physicians, . . 

Offices  of  chiropractors 

Dental  laboratories 

Sanatoria,  and  convalescent  and  rest 

homes 

Other  medical  services 

Legal  services 

Educational  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookiieeping 

services 

Other  services 

Nature  of  business  not  allocable 

Footnotes  at  end  of  table. 


102,754 
17,365 
55,442 
12,846 

17,101 

113,748 
26,068 

13,237 
15, 057 

58,386 
4,081 

79, 875 
27,378 
7,908 

44,589 

270,256 
132,920 

71, 777 
6,205 

14,598 
5,284 

10,728 
28,744 

36,715 
50,902 
20,813 
11,989 

75.  M5 
51,461 


2,749,034 
546,342 

1,481,302 
394,623 

326,767 

1,446,358 

307,382 

229, 983 
260,638 

648,355 
139,090 

992,785 

218,473 

173, 658 

600, 654 
11,122,498 
6,436,472 

2,982,119 
237,130 

168,441 
158,668 

456, 684 
683,014 

2,126,276 
333, 838 
560, 209 
429, 110 

824,310 
543, 844 


125,617 
14,307 
42,770 
10, 669 

57,871 

63,334 
12,560 

7,876 
10,011 

32,887 
9,289 

96,494 

11,054 

14,801 

70, 639 
357,331 
1B4,527 

94, 935 
9,464 

12,775 
4,375 

29,061 
22,144 

62,152 
22,248 
13,703 
10,796 

35,424 
26, 130 


1,144,823 
158,363 
494,218 
107,855 

384,387 

549,606 
91,034 

63,773 
109,723 

285,071 
132,973 


65, 170 
193, 1B2 


3,719,390 
1, 694, 537 

1,053,139 
100,312 

146, 785 
37, 209 

458,571 
229,337 

482,052 

235,625 

152, 194 

92,400 

299, 503 
231, 973 

107, 849 


407,641 
98,604 

207, 694 
66, 698 

34,645 

341,325 
64,795 

45,241 
50,015 

181, 274 
9,071 

67, 247 

54,456 

23,338 

■■10,547 
6,050,960 
3,937,296 

1,509,799 
129,349 

83,310 
47,231 

55,246 
288,729 

1, 134, 508 
94,941 
159,583 
133,092 

374,387 
192,265 


117,463 
7,497 
81,297 
25,120 

3,549 

104,376 
32,013 

19,663 
6,339 

46,361 
788 

32,358 


2,665 

29,339 

11,747 
1,596 

466 
40 

64 
2,256 

467 
6,858 

13 

4,541 

2,971 

U6 

288 
14,640 


43,391 
5,71£ 

22,121 
5,325 

10,229 

75,025 
16, 824 

7,878 
3,774 

41, 549 
1,630 

53,927 
23,013 
4,168 

31,746 

45,897 
15,958 

4,072 

8,750 
1,087 

3,766 
11,842 

29,029 
45,061 
10,583 
4,806 

52, 6M 
37, 930 

9,171 


186,233 
26,900 
95,054 
25,660 

38,619 

263,271 
54,562 

35,473 
35,275 

137,961 
7,006 

168,508 
61,784 
19,920 

86, 804 

207, 633 
73,145 

20,706 
(^) 

42,930 
5,616 

15,330 
47,013 

116, 695 

116,545 

28,  639 

16,200 

138,158 
98,147 


21,593 
1,631 
7,070 
1,469 

11,423 

24.014 
5,127 

2,904 
3,479 

12,504 
1,700 

23,577 
6,840 
1,683 

20,054 

22,844 
7,824 

1,327 
(^) 
5,443 
385 

2,672 
4,409 

11,1B6 

13,233 

3,524 

1,767 

12,735 
11,703 


198,332 
22,922 

74,975 
19,213 

31,217 

223,217 
41,907 

23,107 
47,054 

111, 149 
8,567 

233,440 

42,  629 

20,505 

170,306 
262,029 
75,764 

30,146 

61, 877 
3,241 

52,063 
36,212 

100,645 

185,098 

39, 776 

16, 171 

130,149 
141, 065 

43,890 


39,203 
8,306 

22,245 
7,556 

1,101 

76, 800 
8,975 

8,494 
11,407 

47,924 
■  1,613 

■■20,703 
16,249 
3,870 

■■40,822 

71,841 
21,499 

5,272 

(^) 

14,731 
2,840 

2,113 

24,780 

39,622 
50, 924 
7,400 
5,686 

67,599 
16,813 

■2,026 


7,534 

329 

5,096 

1,816 

291 

29,433 
10,890 

1,870 
1,070 

■15,603 
300 

2,260 
342 

971 

947 
173 
24 


19 
54 


418 

373 

2 

216 
5,978 

1,985 


122 

BUSINESSES  WITH  DEPRECIABLE   PROPERTY 


Business  Retums/1967  •  Proprietorships 


Table    2.11— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    DEPRECIATION,    COST  OF  DEPRECIABLE   PROPERTY,    NET   PROFIT,    AND   INVENTORY,    BY   SIZE  OF  BUSINESS 

RECEIPTS  AND   BY   SELECTED   INDUSTRIES— Continued 


Selected  industry 


Size  of  business  receipts--Cantlnued 


$10,000  under  $25,000 


Business 
receipts 

(Thoutand 
dollars) 


Deprecia- 
tion 

(  TTiou3«id 
dollar!) 


Cost  of 

depreciable 

property 

rihoiJi^<f 

doltarsi 


Net  profit 
(less  loss) 

(  Thousand 
dollars) 


Inventory, 

end-of- 

year 

(Thousand 
dollars) 


$25,000  under  $50,000 


Business 
receipts 


(Thousi 
rbllai 


Deprecia- 
tion 


(Thousand 
dollars) 


Cost  of 

depreciable 

property 

(Thousand 


Net  profit 
(less   loss) 


dollars) 


Inventory, 

end-of- 

year 

(Thous^d 
dollars) 


(Ul 


(15) 


(16) 


(18) 


(19) 


(20 


(21) 


(22) 


All  industries 

Agriculture,    forestry,   and  fisheries.... 

Farms 

Field  crop  farms 

Fruit,  tree  nut,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  farms 

Otlier  farms 

Agricultural  services  and  hunting  and 

trapping 

Miscellaneous  agricultural  services . 
Offices  of  veterinarians  and  animal 

hospitals 

Other  animal  husbandry  services 

Other  agricultural  services 

Forestry  and  fisheries 

Mining 

Crude  petroleum  and  natural  gas 

Quarrying  and  mining,  not  elsewhere 
classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  except  buildings 
General  contractors  not  allocable . . . 

Special  trade  contractors 

Plumbing,  heating,  and  air 

conditioning 

Painting,  paperhanging ,  and 

decorating 

Electrical  work 

Masonry,  stonework,  and  plastering.. 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Miscellaneous  special  trade 

contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  liindred  products 

Lumber  and  wood  products,  except 

furniture 

Furniture  and  fixtures 

Printing,  publishing,  and  allied 

industries 

Stone,  clay,  and  glass  products 

Fabricated  metal  products 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  camnunlcation,  electric, 
gas ,  and  sanitary  services 

Local  transportation 

Trucking  and  warehousing 

Other  transportation 

Communication,  electric,  gas,  and 
sanitary  services 

Wholesale  and  retail  trade 

Wiolesale  trade 

Motor  vehicles  and  automotive 

equipment 

Groceries  and  related  products 

Farm  products--raw  materials 

Machinery,  equipment,  and  supplies.. 

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

classified 

Wholesale  trade  not  allocable 

Retail  trade 

Building  materials,  hardware,  and 

farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Automatic  merchandising  machine 
operators 

Direct  selling  establishments 

Other  general  merchandise  stores.. 

Footnotes  at  end  of  table. 


1,367,571 

578,153 

560,210 

198,128 

18,571 

333,403 

3,537 

6,571 


13,101 
3,088 

1,598 
1,366 
7,049 

4,842 

7,555 
6,813 


102,582 

19,912 

16,419 

1,199 

2,294 

78,692 

14,060 

12,335 
6,938 
6,857 

16,076 
3,287 
2,951 

16,178 
3,978 

28,538 
(  =  ) 

8,680 
1,090 

5,016 

I') 
2,188 
3,846 
6,117 


3,529 

47,601 

1,297 


226,238 
30,249 

1,346 
4,334 
1,269 
1,965 

{') 

16,256 
4,225 

191,921 


8,217 
3,269 
3,654 
1,294 

15,492 

2,859 

6,075 


22,357,813 

9,255,074 

8,973,734 
3,158,158 

306,158 

5,347,484 

53,910 

108,024 

209,841 
47, 114 

29,858 
21,496 
111,373 
71,499 

131,474 
117,484 

13,990 

1,684,568 

338,114 

277,603 

20,440 

40,071 


241,290 

194,716 
113,035 
109,172 

263,738 
54,765 
47,923 

252,074 
69,741 

483,028 

142,317 
19,446 

84,325 

(=') 

39,048 
61,367 
108, 117 


900,632 

52,333 

770,327 

22,299 

55,173 

3,873,632 

507,798 

21,928 
76,392 
18,193 
31,588 

274,817 
70,108 

3,303,562 

143,978 
55,499 
62,935 
25,544 

256,155 

42,867 
98,528 
114,760 


2,018,615 

1,239,313 

1,214,336 

467,521 

33,352 

690,258 
7,140 
16,065 

19,554 
7,060 

1,705 
1,546 
9,243 

5,423 

18,554 
16,725 


90,788 

19,425 

U,761 

1,587 

4,077 

66,641 


6,653 
3,876 

4,340 

9,561 
2,852 
3,113 

27,470 
4,722 

36,288 
(') 

15,713 
826 

6,676 

(^) 
2,898 
4,228 
4,613 


131,930 

5,102 

117,381 

2,103 

7,344 

137,258 

23,943 

353 
2,314 
2,123 
1,274 

(  =  ) 

14,235 
2,814 

110,136 

4,861 

3,027 

1,244 

590 

11,499 

4,698 
4,446 
2,355 


19,751,433 

12,758,840 

12,574,405 

4,381,666 

369,068 

7,604,354 

75,089 

144,228 


141,931 
42,501 

18,161 
15,472 
65,797 

42,504 

143,829 
131,074 


623,026 

128,444 

90,257 

9,508 

28,679 

464,921 

74,117 

40,948 
27,752 
30,582 

56,025 
16,657 
20,575 

198,265 
29,661 

292,572 
(^) 

83,063 
8,094 

60,229 

(') 

32,189 
45,568 
43,721 


732,663 

25,772 

638,494 

19,731 

48,666 

1,4^5,007 
166,195 


5,701 
16,594 
17,969 
10,028 


{') 


92,834 
16,684 


58,255 
33,407 
14,846 
10,002 

89,197 

31,289 
24,729 


5,265,755 

1,629,322 

1,545,292 

722,626 

39,146 

773,722 

^6,726 

16,524 

59,732 
6,824 

13,150 

5,107 

34,651 

24,298 
'2,783 


460,624 

71,990 

55,298 

2,837 

13,855 

375,713 

60,726 

64,248 
37,686 
33,409 

80,732 
14,516 
9,563 

74,833 
12,921 

108,099 
(  =  ) 

24,068 
3,346 

19,253 

(  =  ) 
8,787 
23,131 
23,097 


14,247 

181,480 

7,609 

17,237 

485,894 
152,781 

4,630 

16,038 

502 

4,435 

(^) 

86,723 
35,736 

314,346 

14,746 
7,841 
5,410 
1,495 

33,536 

3,999 

17,610 
11,927 


857,843 

259,752 

256,280 
39,508 
4,004 
196,172 
4,824 
13,772 

1,472 
109 

232 
233 


521 
521 


7,890 
7,890 


14,301 

7,479 

694 

4,885 

245 

397 

344 

3 

254 
389 

18,560 

2,059 
610 

2,315 

936 
1,451 
8,818 

113 
76 


468,912 
40,720 

952 

715 

280 

9,590 


(') 


28,730 
449 


40,780 
5,762 

30,339 
4,679 

35,233 

1,940 

1,322 

31,971 


804,372 

209,647 

199,281 

66,294 

9,198 

120,093 

982 

2,714 

8,416 
1,406 


2,952 


3,662 
2,656 

1,006 

64,616 

19,011 

14,874 

1,494 

2,643 

44,679 

9,736 

5,094 
4,409 
4,490 

6,784 
2,054 
2,820 

9,292 
(  =  ) 

19,802 
1,530 


3,825 

1,354 
1,291 
2,161 
3,867 


22,563 

1,256 
18,259 
1,572 


246,466 

25,637 

1,914 
4,434 
1,359 
2,132 

(') 

12,600 
2,297 

217,434 

9,843 
4,153 
4,629 

14,562 

3,810 
9,925 


28,522,224 

7,087,818 

6,722,516 

2,256,825 

327,519 

4,009,066 

35,467 

93,639 

294,791 
50,910 

124,985 
(^) 
99,582 


125,824 
93,568 


2,297,838 

657,402 
5U,335 
53,659 

90,408 


357,778 

184,710 
149,376 
163,055 

243,322 
68,151 
98,263 

341,225 
(^) 

701,237 
58,043 

187,993 

(^) 

135,990 
52,776 
45,110 
74,270 

134,006 


786,282 

43,513 

629,835 

53,997 

58,937 

9,028,365 

919,929 

71,428 
162,103 
46,659 
78,457 

(') 

446,436 
78,526 


359,324 
156,033 
166,577 

535,329 

I.') 
133,723 
364,590 


1,677.848 

824,688 

793,474 

301,922 

32,655 

447,370 

4,653 

5,374 


20,490 
7,859 


(^) 
6,286 

10,724 

14,832 

11,300 


99,510 

35,632 
14,952 
8,448 
12,232 

62,285 

9,230 

4,811 
3,688 
4,132 

5,074 
1,736 
3,220 

30,394 

i') 
41,908 

2,656 


5,803 
2,217 
2,555 
3,919 
3,997 

90^205 

5,523 

75,530 

4,199 


209,949 
25,531 

1,273 
2,829 
1,134 
2,008 

(  =  ) 

14,889 
2,104 

178,479 

5,894 
3,085 
3,309 

10,589 

(^) 

2,324 

5,927 


16,437,579 

8,279,723 

3,037,094 

2,742,370 

377,688 

4,791,422 

42,707 

32,907 

173,145 

54,130 

71,810 

40,127 
69,484 

126,309 
100,303 

26,001 

688,308 

245,659 
121,659 
56,835 
67,165 

426,854 

74,113 

29,770 
30,715 
25,105 

35,116 
11,968 
18,157 

201,914 

(^) 
314,388 

28,174 

97,055 

67,225 
15,934 
30,718 
31,410 
36,954 


566,638 

43,962 
458,532 
32,510 

31,634 

2,163,982 
208, 128 

12,057 
27,179 
14,532 
11,922 

(') 

113,550 
14,217 

1,911,705 


66,039 

21,791 

33,388 

(') 

93,199 

(^) 

14,860 

65,166 


6,332,277 

1,168,386 

1,064,569 

525,549 

48,338 

475,323 

'3,015 

18,374 

88,960 
3,377 

54,225 

20,725 


3,859 
'354 

4,213 

425,126 

95,749 

74,738 

5,312 

15,699 

325,494 

69,450 

43,720 
37,966 
32,582 

45,037 
14,811 
17,672 

64,256 

108,536 
5,271 

17,545 
(^1 

28,186 
6,320 
6,446 
20,164 
22,071 


146,717 

10,422 

115,517 

12,851 

7,927 

994,541 
220,177 

12,214 
16,834 
7,869 
22,233 


(') 


115,886 
37,967 


42,336 

23,001 

15,536 

(') 

54,739 

(^) 

15, 2U 
33,739 


Business  Retums/1967  •  Proprietorships 


123 


BUSINESSES  WITH  DEPRECIABLE   PROPERTY 


Table    2.11— NUMBER  OF   BUSINESSES, 


BUSINESS    RECEIPTS,    DEPRECIATION,    COST  OF   DEPRECIABLE    PROPERTY,    NET    PROFIT,    AND    INVENTORY, 
RECEIPTS  AND   BY   SELECTED   INDUSTRIES— Continued 


BY    SIZE  OF   BUSINESS 


Selected  industry 


Size  of  business  receipts — Continued 


$10,000  under  $25,000 


Business 
receipts 

(Thoummd 
dollar*) 


Deprecia- 
tion 

f  Thousand 
dollars) 


Cost  of 

depreciable 

property 

C  Thousand 
dollars) 


Net  profit 
(less  loss) 

(Thousand 
ikllara) 


Inventory, 

end-of- 

year 

(Thouamd 

dollara) 


$25,000  under  $50,000 


Business 
receipts 

(  Thouumid 
dollars) 


Deprecia- 
tion 
(Thousvid 
dollars) 


Cost  of 

depreciable 

property 

(Thousmid 
dollars) 


Net  profit 
(less   loss) 


Inventory, 

end -of - 

year 

( Thousand 

dollars) 


Wholesale  and  retail  trade — Continued 
Retail  trade — Continued 

Food  stores 

Grocery  stores 

Meat  and  fish  markets 

Fruit  stores  and  vegetable 

markets 

Candy,  nut,  and  confectionery 

stores 

Retail  bakeries 

Dairy  products  and  other  food 

stores 

Automotive  dealers 

Motor  vehicle  dealers 

Tire,  battery,  and  accessory 
dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Women's  ready-to-wear  and  acces- 
sory stores ,  and  fur  shops 

Other  apparel  and  accessory 
stores 

Furniture,  home  furnishings,  and 

equipment 

Furniture  stores 

Home  furnishings,  and  equipment 
stores ,  except  appliances 

Household  appliances,  radio,  TV, 
and  music  stores 

Eating  and  drinking  places 

Eating  places 

Drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Sporting  goods  stores  and  bicycle 

shops 

Jewelry  stares 

Fuel  and  ice  dealers 

Florists 

Retail  trade,  not  elsewhere 

classified 

Retail  trade  not  allocable 

Wholesale  euid  retail  trade  not 
allocable 

Finance,  insurance,  and  real  estate 

Finance 

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

Insurance  agents,  brokers,  and  service 

Real  estate 

Operators,  except  developers,  and 

lessors  of  building 

Agents ,  brokers ,  and  managers 

Other  real  estate 

Combinations  of  real  estate,  insur- 
ance, loans,  and  law  offices 

Services 

Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services 

Coin-operated  laundries  and  dry 

cleaning 

Other  laundries  and  dry  cleaning 

plants 

Photographic  studios 

Beauty  shops > 

Barber  shops 

Funeral  service  and  crematories 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Footnotes  at  end"  of  tatle. 


(13) 


(!•;) 


(15) 


116) 


(17) 


(18) 


(19) 


(21, 


(22, 


(23) 


20,036 
1,9W 

1,359 

1,997 
2,493 

2,995 

19,923 
2,585 

1,19<4 

14,886 

1,258 

4,543 
2,267 
2,276 

11,657 
3,593 

2,726 

5,338 

60,440 
40,452 
19,988 

1,731 
2,547 
4,502 


2,724 
4,817 

15,169 
3,758 

4,068 

64,973 
3,123 

2,471 
30,101 
31,749 

1,302 

21,460 

2,882 

6,105 

301,871 

19,148 
3,219 
9,834 
3,807 
2,288 

77,547 

9,720 

13,354 
4,031 
28,765 
12,115 
3,258 
6,304 

27,012 
1,701 
5,023 
4,988 

15,300 


547,951 

354,987 

37,456 

24,689 

37,022 
40,576 


356,947 
44,924 

22.452 
265,937 
23,634 

74,432 
33,968 


196,120 
60,370 


94,794 

1,043,160 
687,073 
356,087 

28,897 
42,892 
68,311 


27,147 
71,086 

42,244 
87,595 

252,975 
63,672 


1,025,165 
46,842 

35,152 
478,274 
500,049 

20,241 
339,734 
43,469 

96,605 

4,975,375 

314,104 
56,578 

159,981 
59,561 
37,984 

1,245,222 

164,252 

214,555 
62,934 
464, 234 
181,840 
58,261 
99,146 

431,057 
30,028 
76,384 
79,733 

244,912 


14,721 

7,102 

973 


1,008 
1,850 


6,304 
803 

589 

4,168 
744 

1,585 
664 


6,752 
2,649 

1,321 

2,782 

40,730 
27,204 
13,526 

369 

785 

3,201 

715 
1,892 

2,486 
3,998 

8,172 
2,066 


53,934 
2,078 

1,757 
19,219 
32,637 

6,002 
18,693 
3,426 

4,516 

307,309 

57,869 

10,402 

32,205 

9,559 

5,703 

82,310 
27,131 

18,044 
3,873 

16,648 
5,141 
6,752 
4,721 

25,307 

783 

3,093 

3,383 

18,048 


159,289 
86,934 
8,920 


10,300 
20, 124 


81,331 
12,036 

9,022 
53 ,466 
6,807 

16, 107 
6,802 
9,305 

72,416 
27,290 


29,134 

537,116 

350,678 
186,438 

7,099 
10,478 
36,053 

3,625 

22,771 

16,684 
38,627 

83,553 
25,500 


520,120 
16,343 

14,290 
130,060 
373,717 

104,764 
173,427 
56,772 

38,754 

3,216,032 

945,524 
191,135 
529,159 
126,245 
98,984 

745,853 
216,876 

147,961 
28,109 

163,906 
55,957 
93,130 
39,914 

210,496 
9,918 
23,856 
29,690 

147,032 


35,623 

17,923 

898 

2,061 

3,109 
8,767 


22.391 
1,271 

1,026 

17,715 

2,379 

8,832 
3,269 
5,563 

29.196 
8,282 


93,671 
61,181 
32,490 

2,390 
1,365 
14,541 

371 
9,738 

8,226 
8,251 

23,022 
8,447 

18,767 

543,936 
22,060 

18,035 
287,903 
233,973 

^90 

181,226 

7,098 

45,739 

1,812,556 

25,556 

U,245 

17,560 

5,824 

6,417 

323,865 

25,947 

43,103 
22,980 
111,097 
75,015 
8,987 
36,736 

179,876 
11,537 
32,904 
37,920 
97,515 


40,940 

33,693 

605 


2,411 
1,143 

2,793 

40,758 
7,343 

4,178 
20,448 
8,789 

23,042 
6,039 
17,003 

26,226 
7,872 


31,333 
15,999 
15,334 

11,053 
10,151 
21,258 

10,895 
57,041 

521 
7,122 

58,933 
5,374 

7,532 
25,443 


20 
25,423 


10 
22,102 

3,311 

■60,263 

2,016 
967 
171 
835 
43 

16,835 

997 

1,169 
463 
3,314 
20 
4,448 
6,424 

3,291 

406 

921 

21 

1,943 


45,107 
32,533 
4,148 

1,695 

1,498 
4,298 

(^) 

31,057 
2,405 

2,660 
25,338 
(  =  ) 

7,844 

4,078 
3,765 

11,564 
3,358 

2,196 

6,010 

58,470 
33,361 
25,109 

4,142 
3,443 
2,864 

1,958 
3,993 

3,061 
4,187 

13,274 
1,955 


28,249 
1,539 

839 

13,742 
12,968 

7,767 
1,956 

2,456 

208,770 

10,962 

(') 
6,119 
2,030 
1,718 

26,282 

3,207 

6,029 
2,224 
7,812 
2,821 
2,595 
1,493 

13,129 

775 

2,006 

3,088 

7,250 


1,655,803 

1,190,034 

157,003 

58,716 

54,331 
159,583 

(') 

1,181,539 
88,990 

98,120 
971,772 

300,155 
157,160 
142,996 

420,858 
128,017 

79,588 

213,253 

2,122,898 

1,207,191 

915,707 

149,769 
128,499 
98,534 

73,556 
141,744 

114,805 
157,397 

482,199 
69,404 

116,622 

978,548 
52,425 

28,550 
453,129 
452,994 

273,222 
71,421 

88,682 

7,494,829 

395 , 185 

223,966 
75,862 
59,302 

921,330 
116,409 

206,236 
74,972 

271,907 
98,347 

102,515 
50,944 

462,767 
28,235 
71,174 
104,557 
258,791 


28,778 
16,899 
3,512 


919 
5,066 


16,882 
1,281 

1,817 
13,392 
(^) 

4,713 

2,228 
2,485 

13,496 
2,843 

2,076 

8,577 

63,131 
36,727 
26,404 

2,371 
2,162 
2,298 

i,243 
1,794 

2,857 
4,574 

13,552 
3,145 

4,939 

39,206 
1,172 

522 
12,486 
25,548 

10,663 
3,815 

2,908 

355,513 

65,450 

44,135 
11,474 
7,957 

49,103 

15,519 

11,122 
3,652 
7,433 
2,391 
7,917 
1,069 

30,335 
1,203 
3,399 
2,751 

22,983 


337,513 

216,621 

34,481 


9,916 
53,342 

182,481 
15,164 

14,835 
148,113 
(  =  ) 
44,183 

19,755 

24,427 

'  96,395 
33,929 


46,992 

756,725 
415,409 
340,316 

24,957 
28,242 
21,922 

11,018 
18,231 

23,955 
45,855 

117,195 
43,793 


457,478 
8,762 

3,608 

97,355 

351,361 

113,972 
51,052 

34,729 

3,833,304 

1,129,873 

(^) 

812,559 

156,464 

124,445 

511,765 
133,313 

119,254 
31,754 
82,779 
19,426 

115,756 
9,473 

186,971 
14,057 
18,113 
25,425 

128.365 


120,691 
64,758 
12,573 


7,177 
24,182 

I') 

75,186 
5,022 

7,396 
61,295 

35,308 
15,427 
19,881 

50,112 
13,910 


224,812 
123,924 
100,888 

12,158 
12,143 
11,941 

8,501 
25,186 

12,418 
18,552 

55,317 
1,640 


411,623 
24,259 

13,584 
238,132 
149,232 

(') 
104,240 
12,985 

31,021 

3,069,742 

43,167 
{') 

23,534 
12,417 
6,129 

202,286 

21,015 

40,660 
21,308 
49,398 
25,480 
30,526 
13,899 

138,035 

9,168 

19,131 

47,249 

62,487 


105,792 

96,122 

1,736 

1,023 

2,683 
3,130 

I') 

79, 3U 
8,873 

18,518 
47,625 

98,201 
45,721 
52,480 


59,020 
18,142 


48,858 
22,200 
25,668 

31,739 
16,967 
21,341 

21,152 
60,381 

1,705 
9,151 

82,257 
11,706 

11,920 
16,103 


16,103 

(  =  ) 

87 
16,013 


102,358 

3,290 

(^) 

215 
683 


172 

370 
1,581 
1,506 
2,675 
8,455 
7,761 

8,677 
103 
316 
529 

7,729 


124 

BUSINESSES  WITH  DEPRECIABLE  PROPERTY 


Business  Retums/1967  •  Proprietorships 


Table    2.11— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    DEPRECIATION,    COST  OF  DEPRECIABLE   PROi^ERTY,    NET   PROFIT,    AND   INVENTORY,    BY  SIZE  OF  BUSINESS 

RECEIPTS  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry 


Size  of  business  receipts — Continued 


$10,000  under  $25,000 


Business 
receipts 

(Thouttnd 
dollar  a) 


Deprecia- 
tion 

(Thoumtnd 
dollar  a) 


Cost  of 

depreciable 

property 

(Thouzand 

dollars) 


Net  profit 
(less  loss) 


Inventory, 
end-of- 
year 

(Thousand 
dollars) 


$25,000  under  $50,000 


Business 
receipts 

C  Thousand 
dollara) 


Deprecia- 
tion 


(Thouaand 
dollara) 


Cost  of 
depreciable 

property 

(Thouamjd 
dollara) 


Net  profit 
(less  loss) 


Inventoiy, 

end-of- 

year 

(Thouaand 
dollara) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(1'^) 


(20) 


(21) 


122) 


(23) 


Services — Continued 

Automobile  parkiiig,   repair,   and 

services 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops. 
Other  autcmobile  services,  except 
repair 

Repair  services,  except  autcmobile.... 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except 

radio  and  TV 

Reupholstery  and  furniture  repair... 
Other  repair  services,  except 

autcmohile 

Uotion  pictures 

Amusement  and  recreation  services, 

except  motion  pictures 

Theatrical  producers,  bands, 

orchestras ,  and  entertainers 

Bowling  alleys  and  billiard  and 

pool  parlors 

Other  amusement  and  recreation 
services 

fcfedical  and  health  services 

Offices  of  physicians  and  surgeons.. 
Offices  of  dentists  and  dental 
surgeons 

Offices  of  osteopathic  physicians... 

Offices  of  chiropractors 

Dental  laboratories 

Sanatoria,  and  convalescent  and  rest 

homes 

Other  medical  services 

Legal  services 

Educational  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 

Nature  of  business  not  allocable 

Footnotes  at  end  of  table. 


29,195 
3,920 

17,402 
3,958 

3,915 

21,991 
5,614 

2,491 
4,060 

9,826 


55,158 
21,972 

15,195 
2,068 

4,491 
2,254 

1,934 
7,244 

27,322 
3,333 
4,315 
2,828 

12,451 
9,033 


489,359 
65,292 

290,290 
72,211 

61,566 

344,684 
82,818 

36,453 
66,816 

158,597 


975,118 
382,668 

281,477 
36,412 

76,239 
37,280 

37,016 
124,026 

455  ,-517 
59,259 
68,606 
46,576 

201,746 
144,361 


23,476 
1,695 

11,379 
2,661 

7,741 

12,811 
2,270 

1,308 
2,387 

6,846 
(  =  ) 


45,054 
18,372 


4,841 
1,371 

3,825 
3,962 

17,859 
3,291 
3,312 
2,363 

8,325 
6,997 


227,151 
20,949 

125,706 
25,094 

55,402 

103,934 
13,013 

14,181 
17,382 

59,358 


10,776 


93,508 

469,022 
159,747 

128,313 
21,318 

51,281 
9,369 

52,664 
45,830 

130,935 
33,959 
26,599 
16,  U3 

65,041 
68,537 


118,646 
15,504 
67,1A5 
21,276 

14,723 

120,978 
29,647 

12,126 
20,250 

58,955 

I') 


502,474 
215,697 

146,179 
21,295 

39,574 
16,480 

4,028 
59,221 

258,377 
15,061 
36,914 
21,470 

116,278 
76125 

7,534 


16,532 

753 

13,329 

2,426 

24 

16,474 
5,843 

1,297 
1,398 

7,936 


2,381 
52 


45 
644 


1,552 

5 
36 


71 
1,048 


15,836 
5,147 
7,847 
1,261 

1,581 

11,228 
2,530 

2,059 
1,826 

4,813 
915 


5,387 

986 

3,767 

88,053 
42,405 

32,868 
2,225 

1,225 
1,215 

1,905 
6,210 

20,776 
1,410 
3,192 
2,151 

6,673 
2,776 


(^) 


580,569 
186,912 
296,374 
40,990 

56,293 

372,167 
80,379 

73,724 
56,764 

161,300 
32,701 

188,283 
(^) 
31,863 

134,966 

3,258,252 
1,595,690 

1,210,187 
84,055 

41,633 

42,200 

60,487 
224,000 

717,603 
48,119 

114,137 
79,348 

228,335 
96,032 


21,852 

5,512 

7,864 

939 

7,537 

14,540 
3,224 

2,841 
2,211 

6,264 
2,340 

21,062 

2,884 

17,586 

113,013 
53,032 

41,823 
3,833 

2,252 

893 

4,215 
6,965 

18,866 
2,349 
4,361 
1,901 

7,737 
2,603 


207,053 
57,888 
93,902 
6,677 

48,586 

121,000 

24,418 

18,373 
23,684 

54,525 
33,658 

187,411 

37,295 

146,088 

1,162,132 
476,691 

466,315 
40,059 

30,484 
10,016 

68,969 
69,598 

138,552 
31,715 
27,619 
17,139 

51,031 
27,385 


98,335 

36,632 

46,076 

9,126 

6,501 

78,211 
U,673 

14,628 
8,175 

41,735 
2,113 

16,792 

1,772 

8,062 

1,819,487 
1,007,104 

619,129 
46,013 

24,455 
16,227 

7,405 
99, 154 

419,461 
11,028 
48,952 
36,569 

106,515 
48,791 


(24) 


21,286 
2,698 

16,916 
1,522 

150 

33,060 
6,258 

10,485 
1,808 

14,509 
95 


2,938 
467 


206 
1,779 


3,559 
35 


1,497 

I') 


Business  Returns/1967  •  Proprietorships 


125 


BUSINESSES  WITH  DEPRECIABLE   PROPERTY 


Table    2.11— NUMBER  OF   BUSINESSES, 


BUSINESS   RECEIPTS,    DEPRECIATION,    COST  OF  DEPRECIABLE   PROPERTY,    NET   PROFIT,   AND   INVENTORY,    BY   SIZE  OF  BUSINESS 
RECEIPTS  AND  BY   SELECTED   INDUSTRIES— Continued 


Selected  industry 


Size  of  business  receipts — Continued 


$50,000  under  $100,000 

$100,000  or  more 

Number 

Business 
receipts 

(Tboaairjd 

Deprecia- 
tion 

f Thousand 
dotUra) 

Cost  of 

depreciable 

property 

(Thouasnd 

doltara) 

Net  profit 
(less  loss) 

(Thoaamtd 
dotlara) 

Inventory, 

end-of- 

year 

(Thoutand 
dollara) 

Number 

Business 
receipts 

(Thouatwid 
dollara) 

Deprecia- 
tion 

dollara) 

Cost  of 

depreciable 

property 

(Thooaar)d 

dollara) 

Net  profit 
(less  loss) 

(Jhouamd 
dollara) 

Inventory, 

end-of- 

year 

(Thouaartd 
dollara) 

(25) 

(26) 

(27) 

(28) 

(29) 

(30) 

(31) 

(32) 

(33) 

(34) 

(35) 

(36) 

533,399 

37,236,672 

1,339,660 

13,266,107 

6,546,734 

2,190,316 

373,553 

85,933,262 

1,681,916 

16,604,902 

5,924,085 

5,671,773 

74, 229 

5,014,035 

476, 304 

4,747,410 

522,499 

228,535 

25,545 

5,675,324 

317, 349 

3, 187, 172 

219,973 

207,303 

68,081 
21,428 

4,601 

39,356 

824 

1,872 

4,595,854 
1,458,834 

325,033 

2,619,313 

61,771 

130,898 

446,322 
171,272 

24,731 

234,351 

4,393 

11,570 

4,479,079 
1,503,961 

265,773 

2,528,414 

48,030 

132,901 

451,183 
257,810 
42,932 
135,429 
13,554 
18,566 

224,919 
31,152 
7,272 

179,485 
3,637 
3,373 

23,435 
6,029 
2,105 

14.169 
(') 
1,034 

5,094,509 
1,032,079 

437,166 

3.379.608 

(') 

222,977 

297,997 
108, 114 
26,498 
148,690 

11,242 

2,994,896 
958,991 
238,381 

1.604,866 
(^) 
102,990 

179,690 
106,648 

23,875 

32,056 

(^i 

18,906 

193,100 
28,061 
2,639 

149,207 

13,17s 

5,456 
797 

369,001 
49,281 

25,942 
4,623 

227,801 
36,878 

67,014 
1,918 

3,244 
782 

1,373 
762 

537,561 
177,738 

15,705 
7,256 

162,319 
71,992 

35,561 

9,138 

13,726 
3,228 

1,876 

514 

2,269 

129,264 
38,049 
152,407 

5,543 
3,653 
12,123 

72,435 
40,034 
78,454 

47,636 
^1,466 
18,926 

1,044 
302 
616 

459 
434 
218 

59,774 
259,374 
40,675 

1,775 
4,243 
2,431 

25,176 
48,200 
16,951 

19,883 

I907 

7,447 

44 

4,877 

577 

692 

49, 130 

4,540 

40,530 

4,302 

372 

237 

43,254 

3,647 

29,957 

4,727 

932 

1,976 

136,385 

13,358 

124,601 

1,345 

51B 

2,552' 

739,719 

65,302 

700,927 

^25,143 

5,706 

1,521 

105,569 

8,896 

95,595 

^368 

1 

2,140 

641,443 

56,691 

609,799 

4l,308 

412 

455 

30,816 

4,462 

29,006 

1,713 

517 

412 

98,276 

3,611 

91,123 

6,160 

5,294 

45,150 

16, 518 

14,205 

1,490 

823 

3,150,729 

1,143,144 

993,585 

94,367 

55,192 

94,345 
33,859 
18,362 
6,968 
8,529 

735,001 
236,399 
134,648 
55,690 
96,061 

422,945 

120,360 

100, 673 

10,460 

9,227 

81, 592 

36,764 

36,471 

113 

180 

35,933 

17,324 

15,372 

838 

1,114 

7,953,417 

4,260,884 

3,646,896 

240,911 

373,077 

177,444 
93,736 
51,579 
16,188 
30,969 

1,344,232 
747,553 
416,429 
108,336 
222,788 

603,318 

269,227 

219,637 

20,144 

29,446 

333,844 

221,146 

216,273 

1,270 

3,603 

27,679 

1,941,375 

58,291 

426,908 

291,937 

44,312 

17,685 

3,510,335 

74,439 

563,057 

319,460 

92,505 

5,416 

376,271 

6,913 

56,509 

59,356 

12,900 

4,302 

870, 550 

12,173 

99,573 

81,201 

29,755 

2,176 
4,209 
3,693 

147,892 
301, 878 
266,669 

2,358 
5,793 
6,037 

14,412 
46,259 
42,571 

25,525 
53,762 
29,886 

847 
14,237 
1,988 

1,350 
3,609 
2,317 

215,930 
735,433 
433,688 

2,475 
9,753 
5,293 

18,260 
74,335 
37,221 

21,395 
59, 265 
40,922 

1,752 

36,991 

5,538 

3,531 

2,773 

826 

245,659 
206,520 
57,235 

3,135 
4^435 
2,562 

26,453 
33,300 
19,726 

31,434 
27,107 
9,472 

4,064 

4,109 

650 

1,509 

1,034 

912 

245,085 
202,402 
219,245 

2,159 
2,937 
4,991 

17,734 
28,284 
32,585 

20,305 
22,635 
15,203 

4,073 

7,420 

302 

5,055 

339,751 

27,003 

187,678 

54,945 

5,517 

2,652 

587,952 

34,658 

260,065 

53,534 

6,674 

953 

65,710 

2,695 

21,694 

10,593 

516 

924 

132, 193 

4,269 

28,622 

14,631 

25,193 

15,095 

1,030,429 

46,469 

381,874 

162,976 

54,460 

13,532 

3,531,531 

122,994 

1,040,326 

273,399 

135,409 

997 

68,462 

1,874 

18,116 

9,859 

2,029 

1,774 

855,313 

14,448 

172,534 

32,052 

33,832 

3,082 
1,291 

205,766 
89,667 

15,323 
2,335 

83,323 
25,649 

23,101 
9,903 

4,411 
9,149 

3,139 
521 

776,554 
114,346 

60,269 

1,457 

409,286 
14,699 

29,747 
7,617 

26,290 
6,122 

2,129 

144,812 

4,392 

55,052 

30,684 

3,349 

911 

171,739 

6,102 

63,176 

26,376 

5,402 

827 

928 

2,291 

3,550 

52,918 
65,077 
167,627 
236,100 

3,381 
1,773 
9,313 
7,023 

24,501 
21,353 
36,349 
61,526 

3,687 
13,430 
36,029 
31,283 

3,333 
2,920 
6,548 
22,666 

754 

643 

1,934 

3,856 

143,121 
148,538 
403,048 
968,872 

6,943 
4,536 
14,863 
14,376 

53,097 
44,596 
136,093 
146,345 

7,677 
22,269 
59,677 
92,984 

5,633 

7,547 

23,409 

77,174 

11,973 

343,125 

73,229 

520, 364 

104,082 

2,349 

8,464 

1,967,767 

119,651 

860,124 

US,  300 

16,690 

9,783 
1,309 

689,371 
97,037 

(^) 
60,363 
7,499 

(=) 
419,167 
56,307 

(^) 

75,616 

13,354 

I') 
1,016 
1,333 

234 
6,405 
1,091 

51,153 

1,414,343 

366,481 

4,292 
97,773 
7,949 

36,196 
664,537 
70,746 

6,673 
87,257 
17, 167 

7,965 
7,474 

516 

32,805 

3,372 

27,308 

9,290 

- 

684 

135,790 

9,637 

38,595 

7,193 

1,251 

248,293 

17,705,500 

278,963 

2,920,385 

1,563,931 

1,724,358 

242,533 

58,091,179 

533,535 

6,091,752 

2,944,977 

4,759,105 

24,410 

1,730,882 

30,352 

236,099 

224,427 

120,059 

36,539 

13,673,160 

119,152 

1,127,701 

539,620 

734,812 

1,714 
7,011 
1,325 
1,998 

115,427 

498,950 

98,250 

147,641 

1,676 
6,699 
1,339 
2,880 

14,035 
56,949 
12,041 
21,537 

15,607 

41,906 

5,840 

24,246 

9,616 

8,421 

9,544 

24,342 

2,660 
3,996 
4,473 
2,302 

610,748 
3,126,375 
3,079,006 

623,775 

7,112 
22,799 
17,306 

8,139 

60,419 
190,109 
208,511 

58,582 

39,388 
U5,611 
34,912 
53,139 

71,660 
81,779 
90,272 
67,837 

{') 

(  =  ) 

(') 

(.') 

(=) 

(.') 

1,565 

569,213 

8,976 

72,064 

27,922 

23,407 

10,986 
349 

780,416 
56,530 

14,625 
788 

107,027 
4,440 

112,650 
22,460 

66,878 
119 

16,043 
550 

5,535,722 
128,321 

53,731 
1,089 

529,302 
8,714 

246,692 
16,956 

394,993 
4,864 

220,140 

15,700,392 

242,195 

2,609,234 

1,309,091 

1,563,864 

201,192 

43,325,534 

450,809 

4,829,913 

2,361,360 

3,914,368 

12,977 
4,049 
6,819 
2,109 

911, 118 
285,987 
485,387 
139,244 

16,753 
6,918 
7,526 
2,309 

177,992 
61,312 
89,970 
26,710 

79,401 

23,662 

47,460 

8,279 

264,153 
43,722 

142,130 
78,301 

10,948 
4,036 
2,497 
4,415 

2,626,539 
787,441 
456,673 

1,332,475 

26,591 
9,517 
4,783 

12,291 

283,624 
93,865 
60,390 

129,369 

131,917 
48,662 
35,753 
47,502 

566,692 
96,887 
94,333 

375,472 

11,669 

799,794 

11,961 

129,142 

67,111 

121,668 

8,796 

1,644,103 

31,321 

291,852 

111,090 

212,612 

900 
1,204 
9,565 

55,650 

76,267 

667,877 

4,606 

920 

6,435 

30,370 
12,401 
86,371 

5,661 
10,214 
51,236 

2,510 

513 

U3,645 

1,152 

267 

7,377 

262,774 

78,472 

1,302,357 

16,540 

782 

13,999 

123,324 

9,036 

159,492 

21,112 

5,093 

84,880 

9,505 

1,886 

201,221 

All  Industries 

Agriculture,    forestry,    and  fisheries.... 

Farms 

Field  crop  farms 

Fruit,  tree  nut,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and 
trapping 

Miscellaneous  agricultural  services. 
Offices  of  veterinarians  and  animal 

hospitals 

Other  animal  husbandry  services 

Other  agricultural  services 

Forestry  and  fisheries 

jmn-ing 

Crude  petroleum  and  natural  gas 

Quarrying  and  mining,  not  elsewhere 
classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  except  buildings 
General  contractors  not  allocable. . . 

Special  trade  contractors 

KLumbing,  heating,  and  air 

conditioning 

Painting,  paperhanging,  and  decorat- 
ing  

Electrical  work 

Masonry,  stonework,  and  plastering. 

Carpentering  and  flooring 

Hoofing  and  sheet  metal  work 

Concrete  work 

Miscellaneous  special  trade 
contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Lumber  and  wood  products,  except 

furniture 

Furniture  and  f irtm-es 

Printing,  publishing,  and  allied 

industries 

Stone,  clay,  and  glass  products 

Fabricated  metal  products 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  communication,  electric 
gas,  and  sanitary  services 

Local  transportation 

Trucking  and  warehousing 

Other  transportation 

Communication,  electric,  gas,  and 
sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Motor  vehicles  and  automotive 
equipment 

Groceries  and  related  products 

Farm  products — raw  materials 

Machinery,  equipment,  and  supplies. 

Lumber  and  construction  materials.. 
Wholesale  trade,  not  elsewhere 

classified 

Wholesale  trade  not  allocable 

Retail  trade , 

Building  materials,  hardware,  and 

farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores , 

Automatic  merchandising  machine 

operators 

Direct  selling  establishments 

Other  general  merchandise  stores. . 

Footnotes  at  end  of  table. 


126 

BUSINESSES  WITH  DEPRECIABLE  PROPERTY 


Business  Retums/1967  •  Proprietorships 


Table   2.11— NUMBER  OF  BUSINESSES,    BUS1NF<;S  RECEIPTS,    DEPRECIATION,    COST  OF  DEPRECIABLE   PROPERTY,    NET   PROFIT,    AND   INVENTORY,    BY   SIZE  OF  BUSINESS 

RECEIPTS  AND   BY   SELECTED   INDUSTRIES— Continued 


Selected  industry 


Wholesale  and  retail  trade — Contiiiued 
Retail  trade — Continued 

Food  stores 

Grocery  stores 

Usat  and  fish  markets 

P^it  stores  and  vegetable  markets 
Candy,  nut,  and  confectionery 

stores 

Retail  bakeries 

Dairy  products  and  other  food 

stores 

Automotive  dealers 

Uotor  vehicle  dealers 

Tire,  battery,  and  accessory 
dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Vomen's  ready-to-wear  and  acces- 
sory stores,  and  fur  shops 

Other  apparel  and  accessory  stores 
Furniture,  heme  furnishings,  and 

equipment 

Furniture  stores 

Heme  furnishings,  and  equipment 

stores,  except  appliances 

Household  appliances,  radio,  TV, 
and  music  stores 

Eating  and  drinking  places 

Eating  places 

Drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Sporting  goods  stores  and  bicycle 

shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Retail  trade,  not  elsewhere 
classified 

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not 
allocable 

finance.  Insurance,  and  real  estate 

Finance 

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

Insurance  agents,  brokers,  and  service 

Real  estate 

Operators,  except  developers,  and 
lessors  of  buildings 

Agents,  brokers,  and  managers 

Other  real  estate 

Combinations  of  real  estate,  insur- 
ance, loans,  and  law  offices 

Services 

Hotels,  roaming  houses,  camps,  and 

other  lodging  places 

Hotels: 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services 

Coin-operated  laundries  and  dry 

cleaning 

Other  laundries  and  dry  cleaning 

plants 

Riotographic  studios 

Beauty  shops 

Barber  shops 

Funeral  service  and  crematories 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 


Size  of  business  receipts — Continued 


$50,000  under  $10C,OOO 


(25) 


45,241 

36,086 

2,956 

928 

1,223 
2,587 

1,461 

56,932 
2,883 

3,531 

48,949 

1,569 

11,959 

4,505 
7,454 


10,069 
3,881 

1,826 

4,362 

36,443 
22,777 
13,666 

7,022 

6,241 

917 

2,303 

1,915 

991 
2,788 

10,752 
1,921 

3,743 

12,917 
839 

579 
3,652 
8,426 

1,043 
4,742 
1,066 

1,575 

123,678 

4,703 
901 

3,039 
388 

375 

13,689 

1,129 

3,268 

965 

3,557 

3,212 
1,164 

7,618 
1,161 
1,026 
1,172 
4,259 


Business 
receipts 


(261 


3,175,243 

2,531,911 

219,673 

59,474 

71,660 
194,955 


4,232,702 
207,401 

260,809 

3,643,074 

121,418 

845,864 

307,508 
538,356 

740,583 
293,663 

128,735 

318, 185 

2,461,397 

1,574,809 

886,583 

531,871 

453,622 

65,375 

154,948 
134,593 

78,492 
187,640 

778,197 
148,953 


881,742 
55,583 

37,512 
246,279 
579,830 

71,164 
316,873 
74,958 

116,835 

i,426,772 

313,993 
59,910 

209,283 
24,307 
25,493 

927,431 

71,470 

228,042 
64,912 
235,367 

223,359 
76,340 

539,799 
90,211 
69,214 
76,988 

303, 386 


Efeprecla- 

tldn 


dott»ra) 


39,068 

27,797 

2,955 

820 

732 
5,419 


39,743 

1,813 

4,014 

31,855 

2,056 


3,810 
6,895 


13,554 
6,371 

1,569 

5,594 

65,382 
42,463 
22,919 

6,764 
4,832 
1,036 

3,501 
1,733 

2,447 
4,837 

15,890 
3,939 


44,948 
784 

625 

5,481 

38,683 

26,241 
8,127 
1,751 

2,564 

310,307 

40,581 
5,221 

29,394 
2,976 
2,990 

50,546 

10,026 

11,685 
2,666 
6,329 

16,154 
3,203 

29,216 
6,350 
1,356 
1,024 

19,986 


Cost  of 

depreciable 

property 

dollattj 


(28) 


456,034 

354,398 

26,233 

6,340 

7,782 
47,165 


409,000 
19,378 

45,739 
307,063 
36,820 


29,269 
66,801 


132,135 
67,520 


15,701 


764,741 
468,253 
296,488 

39,009 
49,939 
U,370 

28,635 
18,925 

19,918 
54,733 

130,636 
40,850 

75,052 

631,112 
6,193 

4,399 
41, 197 
583,722 

429,566 

102,246 

18,514 

33,396 

3,193,806 

639,976 

104,697 

424,970 

38,310 

71,499 

513,793 
76,317 

113,987 

23,168 

53,563 

(*) 

200,993 
36,432 

220,878 

41,965 

11,739 

8,633 

153,541 


Net  profit 
(less  loss) 


f  TTicutantf 
dollars) 


219,277 

160,451 

15,065 

5,260 

3,372 
20,282 

9,847 

254,376 
10,942 

24,009 

213,235 

6,190 

91,900 

30,723 
61, 177 

81,911 
29,119 


254,598 
147,813 
106,735 

62,938 
34,457 
7,649 

15,829 
21,359 

9,537 
21,320 

78,069 
9,359 

30,463 

230,009 
•  22,773 

16,426 
97,223 
110,008 

13,682 
82,082 
10,975 

25,633 

3,532,117 

42,374 
3,905 

32.756 

3,501 

2,212 

176,550 

10,809 

39,972 
15,219 
36,106 

57,510 
13,092 

109,871 
13,009 
15,171 
31,583 
50, 108 


In.entory, 

end-of- 

year 

(Tho\iaM\d 
dollars) 


(30) 


203,832 

181,630 

1,926 

1,942 

3,410 
2,301 

12,623 

231,309 
19,188 

70,539 
117,961 
23,601 

236,900 

65,187 
171,713 


110,337 
56,732 


46,125 

50,732 
20,197 
30,535 

93,810 
47,540 
15,079 

40,480 
42,914 

2,067 
7,921 

82,046 
13,076 

40,435 

17, 717 
1,261 

238 


16,456 


9,854 
6,602 


2,060 

1,101 

792 

110 

57 

16,320 

239 

633 
2,140 
2,317 

9,876 
1,115 

6,377 

1,344 

502 

132 

4,899 


$100,000  or  more 


44,595 

38,692 

2,610 

734 

442 
1,449 


69,873 
11,438 

4,198 

52,014 

2,223 

7,931 

2,321 
5,110 


11,567 
4,304 


1,518 


15,509 
11,702 
3,807 

10,622 

7,173 
531 

921 
1,395 

1,415 
1,133 

7,430 
1,303 

4,752 

6,455 
548 

510 
2,334 
3,573 

297 
1,393 
1,460 

423 

36,323 

1,596 

600 

727 

263 

(^) 

4,494 

(^) 

1,991 
294 
627 

1,189 
183 

3,666 
1,102 

450 
1,940 


Business 
receipts 


(Thouamid 
dollart) 


(32) 


10,534,500 

9,580,441 

444,026 

U0,112 

76,772 
208,937 


15,301,154 
4,866,781 

755,270 

9,026,250 

652,853 

1,495,642 

502,183 
993,459 

2,437,320 
950, 142 

335,075 

1,152,603 

2,732,469 

2,132,842 

599,627 

2,064,082 

1,413,222 

92,469 

172, 500 
224,749 

363,633 
162,212 

1,793,196 
257,194 

1,092,485 

1,453,566 
140,845 

133,861 
488,910 
828,831 

92,652 
246,088 
418,946 

71,145 

6,418,738 

353,337 
169,642 
134,625 

52,997 

(M 
716,816 

i') 

338,761 
59,953 
90,683 

165,332 
32,967 

765,800 

266, 333 
(=i 
73,549 

395,854 


Deprecia- 
tion 


Cost  of 

depreciable 

property 

(Thfmaand 
doltara} 


(33) 


102,581 

88,720 

4,333 

1,562 

774 
5,468 


93,572 
20,307 

8,134 
59,038 
6,093 


6,556 
3,660 


24,238 
10, 703 


70,507 
59,303 
10,704 

22,077 
10,625 
1,460 

1,622 
2,321 

16,821 
3,060 

26, 241 
2,506 

13,574 

52,716 
2,368 

2,653 

5,036 

44,790 

23,604 
6,313 
13,487 

1,186 

241,484 

30,620 
14,360 
12,791 
3,359 
(M 
36,484 

(.') 

17,675 
1,704 
2,562 

10, 5U 
1,354 

42,104 
2,765 
(M- 

748 
38,224 


(34 


1,214,743 

1,074,926 

44,608 

15,686 

9,644 
52,022 


933,047 
296,686 

96,170 
465,410 

52,561 
149,900 

52,354 
97,046 


272,780 
123,028 


601,361 
664,975 
136,366 

255,343 
124,345 
13,365 

14,942 
22,524 

140,521 
35,414 

248,403 
27,749 


898,964 
44,405 

41,507 

37,710 

816,349 

419',  300 
108,960 
274,864 

13,725 

2,450,693 

454,070 
192,767 
216, 296 

43,472 

(M 
424,661 

(') 

213,263 
17,438 
24,095 
(M 

134,210 
14,245 

260,031 
27,004 

8,987 
221,490 


Net  profit 
(less  loss) 


(Thouiard 
doltara) 


393,585 

326,314 
27,405 
5,162 

4,434 
20,810 

9,460 

615,222 
122,061 

50,855 

472,449 

29,857 

141,705 

43,692 
96,013 


171,510 
69,024 


221,760 
177,062 
44,718 

205,006 
88,434 
9,360 

14,064 
30,877 

21,138 
19,171 

110,377 
15,574 

43,997 

133,872 
10,143 

7,397 
62,514 
61,215 

'■7,976 
35,815 
21,277 

12,101 

1,646,513 

21,265 
2,281 

13,292 
5,735 

(=i 

99,369 

(') 

29,820 
7,513 

14,392 

(=^i 

38,636 
3,930 

87,251 

26,004 

(M 

17,886 

39,692 


Footnotes  at  end  of  table. 


Business  Returns/1967  •  Proprietorships 


127 


BUSINESSES  WITH  DEPRECIABLE   PROPERTY 
Table   2.11^NUMBER  OF   BUSINESSES 


BUSINESS    RECEIPTS,    DEPRECIATION,    COST   OF   DEPRECIABLE    PROPERTY, 
RECEIPTS   AND    BY   SELECTED    INDUSTRIES—Contlnued 


NET    PROFIT,    AND    INVENTORY,    BY    SIZE   OF   BUSINESS 


Selected  industry- 


Size  of  business  receipts — Contlnuea 


$50,000  under  $100,000 


Business 

receipts 

dollar*) 


Deprecia- 
tion 


(Thoumi 
doltai 


Cost  of 
depreciable 
property 
(Thouaxtd 
dollars) 


Net  profit 
(less  loss) 


(Thoua^d 
dollars) 


Inventory, 

end-of- 

year 

(Thouaand 
dollara) 


$100,000  or  more 


Bualneas 
receipts 

(  TttouBind 
dollara) 


Deprecia- 
tion 


dollara) 


Cost  of 

depreciable 

property 

dollara) 


Net  profit 
(less  loss) 


(  Thousand 
ekllara) 


Inventory, 

end-of- 

year 

(  ittouamtd 
dollars) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(311 


(32) 


(33) 


(3^J 


(3^) 


Services — Continued 

Autanoblle  parking,  repair,  and 

services 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops. 
Other  automobile  services,  except 
repair 


Repair  services,  except  automobile. . 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except 

radio  and  TV 

Reupholstery  and  furniture  repair. 
Other  repair  services,  except 

automobile 


Motion  pictures 

Amusement  and  recreation  services, 

except  motion  pictures 

Theatrical  producers,  bands, 

orchestras,  and  entertainers. . . 
Bowling  alleys  and  billiard  and 

pool  parlors 

Other  amusement  and  recreation 
services 


Medical  and  health  services 

Offices  of  physicians  and  surgeons. 
Offices  of  dentists  and  dental 

surgeons 

Offices  of  osteopathic  physicians. . 


Offices  of  chiropractors 

Dental  laboratories 

Sanatoria,  and  convalescent  and 

rest  hemes 

Other  medical  services 


Legal  services 

Educational  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping 

services 

Other  services 


Nature  of  business  not  allocable. 


8,806 
1,423 
5,395 
1,370 

618 

"1,139 
870 

(=) 
1,105 

1,743 
555 

2,351 

(=) 

(=) 

1,406 

66,534 
42,417 

17,273 
1,281 

132 

2,155 
2,823 

7,548 

746 

1,650 

1,323 

3,025 

991 

588 


608,707 
90,857 

372,293 
99,245 

46,312 

271,845 
57,866 

(=) 
67,229 

116,730 
41,165 

162,161 
(^) 
(^) 
97,577 

4,512,883 
2,912,802 

1,137,532 
85,753 

7,589 

155,225 
183,820 

507,993 
56,309 
111,992 
100, 535 

202, 397 
66,557 

45,955 


20,193 
1,992 
8,271 
2,646 

7,284 

8,045 
943 

1,052 

5,672 
2,614 

12,495 

(^) 
9,866 

123,265 
74,480 

32,899 
2,796 

239 

7,596 
4,721 

9,375 
1,839 
2,950 
2,290 

5,073 
1,825 

737 


182,305 
20,711 

100,623 
24,013 

36,958 

69,242 
6,647 

(') 
14,213 

44,807 
42, 586 

104,548 

(  =  ) 
73,099 

1,235,120 
690,869 

351,876 
28,375 

3,143 

101,838 
55,567 

74,106 
15,252 
21,819 
19,222 

40,121 
19,838 

6,554 


83,427 
16,387 
47, 186 
13,878 

5,976 

43,060 
9,153 

7,155 

21,026 
4,871 

23,843 
(.') 
(=) 
10,881 

2,609,741 
1,865,286 

590,428 
46,305 

4,550 

17,105 
77,673 

275,248 
9,499 
29,874 
27,899 

67,719 
28,141 

6,780 


29,490 

591 

17,364 

11, 285 

250 

16,509 
6,518 

2,038 

4,610 
204 

4,189 


(') 


2,791 
291 


76 
26 

227 
1,724 

494 
421 
143 


1,210 


5,526 

1,159 

2,677 

932 

758 
1,365 

388 
292 


1,415 
243 
273 

899 

14,614 
10,168 

2,369 


968 
625 

2,(W) 
352 

1,073 
881 


382 
731 


221 


884, 166 
176,381 
427,291 
156,517 

123,977 
194,391 

54,313 
34,554 

73,767 
(.'} 

284,588 
59,025 
51,892 

173,671 

2,168,612 
1,472,167 


332,217 


43,410 

188,126 
104,155 

328,468 

53,606 

236,835 

186,451 

54,174 
138,747 


38,503 
3,477 
8,186 
2,954 

23,886 
3,924 

445 
382 

1,601 

17,161 

696 

4,082 

12,383 

53,155 
30,819 

7,562 

1,192 

10,753 
2,087 

4,866 
1,531 
4,556 
2,475 

1,554 
3,052 

1,441 


329,982 
35,893 
99,012 
32,853 

162,224 
32,213 

4,537 
7,395 

15,232 


169,815 
4,871 
53,753 

111,191 

591, 587 
291,466 

75,989 

U,131 

183,037 
22,130 

37,814 
19,601 
36,381 
23,725 

13,161 
25,148 

30,512 


68,023 
21,775 
25,042 
14,862 

6,344 
22,276 

4,267 
3,028 

11,634 

32,335 
17,458 
3,092 

11,785 

1,047,417 
627,710 

148,791 

3,290 

24,595 
27,901 

141,800 

8,429 

36,443 

41,468 

16,276 
22,395 


(36> 


42,621 
3,U6 

28,590 
8,071 

2,834 
8,90C 

2,868 
25 

3,503 

18,942 

12 

907 

18,023 

3,459 
762 


(  =  ) 


26 
1,727 

34 
2,134 

1 

1 
6,038 


^Net  loss  exceeds  net  profit. 

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

NOTE:  Receipts  not  reported  are  included  in  the  business  receipts  size  class  "Under  $10,000." 

Estimates  are  rounded  and  may  not  add  to  totals. 

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


128 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •   Proprietorships 


Table    2.12— NUMBER   OF    RETURNS,    NUMBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX   AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE    RETURNS,    BY    SIZE  OF  ADJUSTED  GROSS    INCOME  AND    BY    SELECTED    INDUSTRIES  ' 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


Adjusted  gross   income 


(Thousand 
ifci7af»J 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 

(Thou.^d 
dollar*) 


Taxable 
income 


Income  tax 
after 
credits 


CD 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


ALL  INDUSTRIES 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

AGRICULTURE,  FORESTRY,  ADD  FISHERIES 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Field  Crop  Farms 

Total , 

Taxable  returns,   total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,  000  or  more , 

Nontaxable  returns 

Fruit.   Tree  Nut,   and  Vegetable  Farms 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Livestock  Farms 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Animal   SpecinHties  Fanns 

Total ■ 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


8,479,544 

6,355,148 

209,029 
1,282,222 
2,571,546 
1,637,524 

549,714 

86,321 

17,938 

854 

2,124,396 


3,171,583 

2,096,006 

91,942 
533,402 
921,398 
426,379 

99,612 

17,223 

5,627 

423 

1,075,577 


1,110,878 

740,219 

30,919 
187,370 
316,453 
159,845 

38,638 

5,573 

1,334 

87 

370,659 


143,592 

104,774 

2,792 
22,874 
37,302 
27,888 

11,009 

2,170 

689 

50 

38,818 


1,529,868 

946,667 

47,664 
265,316 
439,839 
158,397 

27,698 

5,388 

2,176 

189 

533,201 


50,982 
43,325 

5,785 
19,549 
13,312 

2,713 

658 

286 

25 

7,657 


9,126,082 

6,834,139 

215,312 
1,376,840 
2,744,556 
1,767,283 

609,089 
97,974 
21,432 
1,148 

2,291,947 


2,113,172 

92,341 
535,397 
927,183 
431,835 

102,127 

17,373 

5,944 

472 

1,082,430 


1,113,235 

741,822 

30,919 
187,569 
317,251 
160,215 

38,803 

5,623 

1,354 

38 

371,463 


104,898 

2,792 
22,874 
37,302 
27,922 

11,066 

2,195 

697 


39,021 


1,530,683 

947,355 

47,664 
265,316 
440,039 
158,665 

27,861 

5,403 

2,209 

193 

583,333 


51,237 
43,624 

5,984 
19,549 
13,379 

2,738 

663 

239 

25 

7,663 


23a,372,U6 

172,171,732 

1,337,230 
16,620,772 
45,991,313 
52,556,165 

41,678,345 

10,480,868 

3,202,139 

254,900 

39,200,330 


35,271,425 

22,979,862 

341,807 
3,600,999 
7,991,176 
6,698,665 

3,278,257 

743,411 

299,499 

26,048 

12,291,562 


10,596,123 

7,165,196 

97,779 
1,066,974 
2,324,570 
2,230,471 

1,167,643 

223,357 

51,262 

3,140 

3,430,932 


1,766,846 

1,351,309 

3,925 
145,545 
311,421 
376,224 

348,535 

103,062 

54,063 

3,534 

415,537 


19,745,240 

12,056,709 

207,578 
2,161,334 
4,845,090 
3,196,749 

1,206,585 
287,606 
137,023 
14,744 

7,688,531 


238,135 
163,214 

32,807 
37,439 
47,803 

24,764 
6,839 

10,464 
2,068 


74,781,401 

71,559,401 

316,629 
4,738,524 
18,934,105 
22,056,113 

16,063,090 

5,660,606 

2,367,234 

923,100 

3,222,000 


21,614,426 

19,842,225 

140,176 
1,959,483 
6,694,504 
5,594,719 

2,831,014 

1,144,666 

962,232 

465,431 

1,772,201 


7,597,904 

6,938,268 

48,450 

637,298 

2,308,246 

2,110,083 

1,109,560 

364,765 

219,921 

89,945 

659,636 


1,416,426 

1,377,461 

4,250 
81,920 
276,338 
377,051 

313,082 
146,124 
U3,689 
60,007 
38,965 


8,959,897 

8,018,729 

71,033 

978,149 

3,169,429 

2,043,066 

800,814 
361,765 
390,240 
204,233 


74,921 


941,168 


579,117 
560,264 

21,819 
149,533 
175,007 

33,841 
43,999 
49,409 
35,081 

18,853 


30,4Cf7,572 

29,364,939 

132,262 
2,135,047 
6,525,388 
8,668,210 

8,858,826 

2,832,242 

625,278 

^12,264 

542,572 


3,770,215 

3,612,671 

59,214 

520,801 

1,273,161 

1,263,251 

537,660 
32,336 
1 54, 938 
'19,314 

157,541 


1,953,330 

1,722,948 

22,840 
226,363 
508,073 
596,862 

318,780 
51,418 
1,566 
'2,959 

230,382 


183,435 

1,735 
21,540 
37,616 
57,033 

59,178 

6,109 

520 

'351 

'53,947 


1,390,656 
1,360,713 
29,439 
226,800 
655,115 
470,318 

63,216 
'31,497 
'41,592 
'11,086 

29,943 


'72,976 
'50,537 

'407 

'15,051 

'6,459 

'13,212 
'5,681 
'7,324 
'2,101 

'22,389 


44,373,829 

41.694,412 

134,367 
2,603,477 
12,408,717 
13,387,903 

7,204,264 

2,778,364 

2,241,956 

935,364 

2,679,428 


17,844,211 

16,229,554 

30,962 
1,433,632 
5,421,343 
4,331,468 

2,343,354 

1,111,830 

1,017,170 

484,745 

1,614,660 


5,644,574 

5,215,320 

25,610 

460,935 

1,800,168 

1,513,221 

790,730 

313,347 

218,355 

92,904 

429,254 


1,286,938 

1,194,026 

2,515 

60,380 

238,722 

319,963 

258,904 

140,015 

113,169 

60,358 

92,912 


7,569,241 
6,658,016 
41,594 
751,349 
2,514,314 
1,572,748 

737,593 
393,262 
431,332 
215,319 

911,225 


652,093 
610,851 

22,226 
164,584 
181,466 

97,053 
49,680 
57,233 
37,182 

41,242 


48,233,408 
47,745,848 

84,770 

1,877,617 

10,249,441 

15,054,661 

12,692,347 
4,719,179 
2,324,015 

743,313 

492,560 


13,241,211 

12,895,518 

36,167 

736,719 

3,746,424 

3,930,632 

2,315,513 
950,054 
764,437 
365,572 

345,693 


4,719,240 

4,593,367 

11,640 

230,323 

1,321,397 

1,509,296 

905,993 
308,956 
132,932 
72,230 

125,873 


964,092 

954,405 

813 

33,073 

151,375 

263,159 

249,796 

119,249 

83,408 

43,032 


9,687 


5,213,100 

5,026,069 

18,756 

388,260 

1,770,133 

1,434,248 

652,383 
299,984 
303,732 
158,573 

137,031 


371,535 

370,339 

(■') 

7,319 

33,790 

U6,130 

60,806 
35,835 
38,195 
27,157 

1,196 


Business  Retums/1967  •   Proprietorships 


129 


PROPRIETORS'  ADJUSTED  GR06S  INCOME  AND  TAX 


Table    2.12— NUMBER  OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX   AFTER 
CREDITS,    FOR  TAXABLE  AND   NONTAXABLE   RETURNS,    BY    SIZE  OF  ADJUSTED  GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  income 


AGRICULTURE,    FORESTRY,  AND  FISHERIES— Continued 
Other  Farms 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Miscellaneous  Agricultural  Services 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Offices  of  Veterinarians  and  Animal  Hospitals 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Other  Animal  Husbandry  Services 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Horticultural  Services 

Total 

Taxable  returns,  total 

$600  under  $2 , 000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Forestry 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


Number  of 
returns 


(1) 


190,602 
147,000 

5,181 
25,926 
58,358 
40,275 

13,218 

2,948 

1,019 

75 

43,602 


22,800 

14,643 

(^) 
4,388 
6,184 
2,777 

951 

110 

33 

1 


13 

637 

12 

368 

f  = 

2 

5 

627 
020 

3,248 

242 

33 

1 

(^ 

) 

Number  of 
businesses 


(2) 


23 

277 

13 

984 

f2 

) 

2 

992 

6 

583 

6 

392 

1 

874 

341 

185 

19 

57,533 

45,365 

2,194 

8,378 

23,932 

9,796 

946 

100 

17 

2 

12,168 


9,308 

i') 
2,593 
3,391 
2,244 

665 

146 

61 

9 


147,275 

5,181 
25,926 
58,557 
40,275 

13,243 
2,974 

1,038 
81 

43,611 


14,644 

(=) 
4,388 
6,184 
2,777 

951 
110 
34 

1 


13,642 
12,373 

2,627 
5,020 

3,248 

247 

33 


Business 
receipts 


(Thouaand 
doltara) 


(3) 


(^) 


23,310 
19,017 

e) 

2,992 
6,583 
6,392 

1,903 
341 
189 
19 

4,293 


57,533 

45,365 

2,194 

8,378 

23,932 

9,796 

946 

100 

17 

2 

12,168 


11,797 
9,309 

2,593 
3,391 
2,244 

665 

146 

62 

9 

2,488 


789,416 
584,923 

8,281 

58,419 

103,669 

197,813 

146,911 

49,788 

18,902 

1,140 

204,493 


274,327 

26,703 
58,554 
73,735 

89,407 
17,610 
7,594 

13 

138,317 


372,796 
368,332 

(=) 

18,496 
132,665 

182,925 

24,055 

3,048 

2 


Adjusted  gross  income 


(Tbouatttd 


(4) 


C^) 


420,308 

312,235 

(') 
3,754 
29,553 
207,973 

35,757 

12,160 

11,008 

834 

108,023 


563,387 

433,144 

7,919 
43,160 
174,986 
142,340 

50,270 

11,747 

2,234 

488 

130,743 


71,418 

57,610 

(^) 

19,572 
12,056 
21,188 

738 

3,752 

212 

33 


1,995,893 
1,917,480 

8, US 

99,281 

426,940 

538,539 

395,183 
194,790 
171,482 
83,147 

78,413 


136,483 

14,148 
44,529 
36,282 

27,826 

6,344 

5,775 

751 

2,049 


209,343 
207,046 

21,354 
69,360 

39,509 

15,190 

5,177 

1,782 


274,797 
271,693 

(^) 
9,495 
48,447 
85,227 

52,952 
24,114 
32,597 
17,927 

3,099 


406,516 

374,800 

3,099 
31,938 
177,040 
125,312 

26,422 
6,514 
2,656 
1,319 

31,716 


116,954 
114,197 

9,504 
23,373 
29,664 

13,638 
10,547 
11,663 
10,441 

2,757 


Net  profit 
(less  loss) 


(5) 


^42,734 
'5,976 

981 

3,651 

'24,097 

11,815 

12,487 
'3,407 
'5,420 
'1,986 

'36,308 


41,878 
44,084 


(^ 

6 

) 
240 

12 

638 

10 

907 

10 

906 

2 

968 

ITO 

'33 

'2,206 


140,244 
140,585 

(=) 
4,613 
48,667 

73,208 
10,010 
1,105 


Other  Income 

(less  loss) 

(Thofiaend 

dotlari) 


(6) 


(^) 


'1,192 

275,989 

10,368 

261,330 

(') 

(") 

1,530 
9,023 
7,244 

7,965 
39,424 
77,983 

'2,247 

'1,794 

'3,255 

^488 

55,199 
25,908 
35,852 
18,415 

136,969 

1,516 
14,809 
61,694 
42,755 

12,542 

3,323 

438 

'108 

19,617 


16,350 
14,473 

6,890 
3,013 
4,961 

'479 

1,011 

'725 

'119 

2,377 


2,038,677 
1,923,456 

7,137 

95,630 

451,037 

526,724 

382,696 

198,197 

176,902 

85,133 

115,221 


96,654 
92,399 

7,908 

31,891 

25,375 

16,920 

3,876 

5,645 

784 

4,255 


69,104 
66,461 

16,741 
20,693 

16,301 
5,180 
4,072 
1,791 

(^) 


Taxable 
income 


(Thousand 
dollara) 


(7) 


14,659 


99,724 

2,614 
20,365 
24,703 

19,117 

9,536 

12,388 

10,560 

380 


1,339,176 
1,325,453 

2,303 
40,717 
237,219 
373,445 

312,956 
158,345 
135,590 
64,378 

13,723 


87,050 

{^) 
6,169 
23,023 
23,690 

22,660 

6,095 

4,348 

553 

2,322 


148,056 
148,056 

(^) 

11,597 

46,057 

70,033 

12,817 

4,463 

1,386 


134,653 
134,155 

3,661 
25,632 
57,503 

39,190 
19,309 
24,383 
14,076 

498 


Income  tax 
after 
credits 

(Thotia^d 
doltara) 


(3) 


237,831 

211,642 

1,583 

876 

17,129 

13,493 

115,346 

86,148 

82,557 

82,633 

13,880 

20,771 

3,191 

5,408 

2,218 

2,073 

1,927 

190 

1,380 


73,899 

73,899 

(=) 
2,885 
11,574 
20,430 

13,584 
8,367 
8,986 
7,391 


340,822 
340,822 

327 

5,756 

36,737 

66,920 

75,530 
55,326 
64,109 
36,117 


17 

989 

17 

989 

(2 

845 

3 

318 

3 

877 

5 

326 

2 

066 

2 

220 

336 

33,752 
33,752 

1,983 
8,316 

15,962 

4,416 

2,145 

635 


50,222 

(^) 

549 
4,037 
10,337 

9,206 

6,322 

11,634 

7,590 


37,338 

37,333 

124 

1,982 

13,182 

14,472 

4,722 

1,826 

978 

52 


21,159 
21,159 

430 
1,691 
3,758 

3,155 
3,064 
4,385 
4,650 


130 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •   Proprietorships 


Table    2    12— NUMBER  OF    RETURNS,    NUMBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED   GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX   AFTER 
CREDITS,    FOR  TAXABLE  AND   NONTAXABLE   RETURNS,    BY    SIZE   OF   ADJUSTED  GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  income 


AGRICULTURE,    FORESTIO:,  AND  FISHERIES — Continued 

Fisheries 

Total 

Taxable  returns,   total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 ■ 

$20,000  under  $50,000 

$50,0.00  under  $100,000 ■ 

$100,000  under  $500,000 ■ 

$500,000  or  more 

Nontaxable  returns ■ 

UtNXNG 
Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 ■ 

$50,000  under  $100,000 ■ 

$100,000  under  $500,000 ■ 

$500,000  or  more ■ 

Nontaxable  returns ■ 

Crude  Petroleum  and  Natural  Gas 

Total 

Taxable  returns,  total ■ 

$600  under  $2,000 ■ 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 ■ 

$100,000  under  $500,000 ■ 

$500,  000  or  more ■ 

Nontaxable  returns < 

CONTRACT  CONSTRUCTION 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50, 000  under  $100, 000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Building  Construction 

Total 

Taxable  retiuns ,   total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 , 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Heavy  Construction.  Except  Buildings 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


Number  of 
returns 


(1) 


25,902 

(  =  ) 

7,780 

10,971 

5,016 

677 


8,397 


«,897 
33,262 

3,790 
7,181 
9,197 

6,931 

3,438 

1,970 

157 

11,635 


39,048 
29,974 

2,992 
6,383 
8,225 

6,581 

3,298 

1,940 

156 

9,074 


678,355 
520,578 
16,357 
ia6,097 
248,224 
114,276 

22,951 

2,322 

343 

3 

157,777 


108,954 
84,549 

12,567 
37,169 
24,390 

8,173 
936 
116 

1 

24,405 


6,655 
5,174 

(=) 
2,394 
1,506 

493 
141 
41 

1 
1,481 


Number  of 
businesses 


(2) 


34,325 
25,928 

7,780 

10,971 

5,016 

703 

15 
2 

8,397 


45,677 
33,973 

3,790 
7,381 
9,432 

7,039 

3,523 

2,043 

167 

11,703 


39,821 
30,680 

2,992 
6,583 
8,460 

6,689 
3,383 
2,009 

165 

9,141 


521,679 

16,357 
116,296 
248,423 
114,812 

23,091 

2,347 

350 

3 

158,781 


108,983 
84,578 

12,567 
37,169 
24,390 

8,202 
936 
116 

1 

24,405 


Business 
receipts 


dollari 


(3) 


282,517 
206,507 

30,076 
70,424 
71,664 

24,721 

3,621 

7 

76,010 


1,323,164 
792,594 

22,913 
85,565 
179,242 

139,545 

159,250 

157,392 

46,842 

530,569 


1,136,917 
688,371 

(') 

20,497 
83,589 

149,256 

118,133 

122,975 

146,563 

46,486 

448,546 


18,334,278 

15,411,361 

70, 696 
1,178,620 
4,384,400 
5,127,299 

3,386,285 
946,646 
305,838 
11,577 

2,922,916 


6,466,937 
5,489,992 

i') 

383,449 
1,212,030 
1,930,027 

1,385,155 

440,778 

123,095 

76 

976,945 


Adjusted  gross   income 


(4) 


6,655 

433,660 

5,174 

378,285 

(') 

i') 

2,394 
1,506 

73,768 
105,080 

493 
141 
41 

1 

87,204 
37,774 
50,479 
2,775 

1,481 

55,375 

211,034 
197,146 

26,683 

77,441 
66,310 

17,618 

2,363 
1,176 

13,888 


1,182,792 
1,205,255 

15,126 

56,785 

125,995 

220,950 
239,539 
358,526 
187,541 

'22,463 


1,133,678 
1,156,786 

12,053 

51,365 

112,981 

210,690 
229,756 
352,527 
186,804 

'23,108 


4,874,217 

4,606,523 

24,882 

438,465 

1,798,157 

1,503,174 

638,768 

148,817 

52,222 

2,038 

267,694 


972,651 
961,922 

48,710 
271,299 
333,163 

228,813 

60,029 

17,433 

738 

10,729 


67,584 
71,430 

17,702 
19,726 

14,201 

9,463 

7,076 

744 

'3,846 


Net  profit 
(less   loss) 


(5) 


61,885 
55,584 

10,483 
20,484 
19,144 

3,284 

227 
'72 

6,301 


'56,996 
17,604 

7,526 

9,451 

18,961 

12,415 
'3,412 

'13,341 
'9,023 

'74,  602 


'69,941 
4,894 

6,049 

9,559 

15,440 

9,622 

'12,286 

'14,263 

'9,Cf71 

'74,835 


2,750,893 

2,616,709 

17,545 
268,281 
891,547 
844,416 

452,035 

112,379 

29,749 

757 

134,183 


555,081 
569,294 

29,463 
144,583 
196,761 

149,132 

39,942 

8,778 

19 

'14,213 


41,033 
43,761 

(^) 

10,231 
15,183 

7,985 

5,330 

3,617 

171 

'2,723 


Other  income 
(less  loss) 

dollart) 


(6) 


149,149 

141, 562 

(^) 

16,200 
56,957 
47,166 

14,334 
(  =  ) 
2,136 

1,243 

7,587 


1,239,788 
1,187,651 

7,600 
47,334 
107,034 

208,535 
247,951 
371,867 
196,564 

52,139 


1,203,619 
1,151,892 

6,004 
41,806 
97,541 

201,068 
242,042 
366,790 
195,875 


Taxable 
income 


( Thousand 
(hilars) 


(7) 


51,727 


2,123,324 

1,989,814 

7,337 
170,184 
906,610 
658,758 

186,733 
36,438 
22,473 
1,281 

133,  5U 


417,570 
392,628 

(^) 

19,247 
126,716 
136,402 

79,681 

20,037 

8,655 

719 

24,942 


26,546 

27,669 

(  =  ) 

7,471 
4,543 

6,216 

4,133 

3,459 

573 

■1,123 


124,990 
118,391 

(^) 

10,250 
41,080 
46,599 

14,083 

1,917 

981 

6,599 


943,373 

916,817 

(^) 
6,590 

34,513 
32,338 

173,631 
194,568 
279,117 
145,378 

26,556 


907,296 
881,655 

5,213 
31,427 
73,803 

165,381 
186,233 
274,053 
145,370 

25,641 


2,321,349 

2,796,115 

6,840 

162,270 

921,409 

1,008,240 

518,654 

130,653 

46,065 

1,984 

25,734 


625,124 
622,931 

C^) 

16,225 
131,787 
222,338 

184,447 

51,921 

15,113 

707 

2,193 


53,351 
52,693 

(^) 

10,000 
14,  592 

12,203 
3,161 
6,406 

733 

658 


Income  tax 
after 
credits 

(Thoummd 
dollmraj 


Business  Returns/1967  •   Proprietorships 


131 


PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table   2.12— NUMBER  OF    RETURNS,    NUMBER    OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED   GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME  TAX   AFTER 
CREDITS,    FOR   TAXABLE  AND  NONTAXABLE    RETURNS,    BY    SIZE   OF  ADJUSTED   GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES —Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thousand 
doUara) 


Adjusted  gross   income 


araj 


Net  profit 
(less  loss) 


Other  income 

(less   lose) 

(Thousand 

doltara) 


Taxable 

income 


(ThouMand 
doltart) 


Income  tax 
after 

credits 

CTTiouaaid 
doUara) 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


(8) 


CXJNTRACT  OONSTHUCTION— Continued 

General  Contractors  not  Allocable 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Plumbing.  Heating,  and  Air  Conditioning 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Painting,  Paperhanging .  and  Decorating 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Electrical  Work 
Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Masonry.  Stonework,  and  Plastering 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Carpentering  and  Flooring 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000.... 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,  000  or-  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


6,223 

(  =  ) 

2,992 
1,843 

633 

130 
26 
1 


60,342 
47,403 

6,383 
24,404 
12,537 

3,393 

206 

31 

12,939 


106,821 

83,224 

4,987 
23,340 
41,142 
12,467 

1,172 
95 
21 


45,703 
39,349 

7,979 
17,222 
11,380 

2,125 

216 

28 

6,354 


45,319 
33,457 

8,378 

15,593 

7,328 

1,272 
75 
13 


12,362 


154,773 

113,759 

4,787 
36,105 
55,654 
16,411 

745 

51 


10,084 

575,255 

6,223 

417,315 

i') 

(^) 

(^) 

(  =  ) 

2,992 

41,855 

1,843 

96,907 

633 

79,572 

130 

147,546 

26 

35,007 

1 

8,726 

3,861 


60,342 
47,403 

6,383 
24,404 
12,587 

3,393 
206 

31 

12,939 


107,021 
83,224 
4,987 
23,340 
41,142 
12,467 

1,172 
95 
21 


45,703 
39,349 

7,979 
17,222 
11,380 

2,125 

216 

28 


45,819 
33,457 

8,378 

15,593 

7,328 

1,272 
75 
13 


114,026 

4,787 
36,105 
55,854 
16,478 

745 

51 

6 


41,014  I      41,014 


157,940 


2,097,960 
1,801,257 

68,200 
563,102 
596,697 

468,171 
79,191 
24,978 

296,703 


1,166,124 

1,051,530 

16,674 
127,390 
458,641 
351,966 

79,022 

14,531 

3,306 

114, 594 


1,510,730 
1,218,078 

87,223 
337,887 
422, 577 

270,579 
75,178 
23,509 

292,652 


1,144,027 
932, 669 

79,173 
314,969 
292,646 

213,516 

20, 580 

8,980 

211,358 


1,503,852 

1,304,516 

12,945 
202,605 
596,897 
396,508 

83,741 
8,844 
2,976 

199,336 


94,732 
78,923 

20,499 
25,406 

17,281 

9,168 

4,018 

556 

15,809 


495,850 
480,731 

24,957 
175,814 
166,974 

94,057 
13,627 
4,644 

15,119 


631,186 

587,291 

7,347 
90,563 
289,559 
159,724 

31,606 
5,535 
2,957 


393,  625 
383,160 

28,555 
128,005 
152,107 

56,185 

13,803 

3,921 


317,233 
289,545 

33,946 

118,037 
94,743 
35,211 

4,392 
1,972 


27,6 


848,446 

763,876 

7,733 
130,167 
394,781 
207,009 

20,099 

3,141 

946 


70,106 
58,453 
(^) 

10,128 
18,587 

10,937 

15,041 

2,430 

568 

11,653 


314,197 
309,570 

13,784 

109,172 

100, 387 

71,212 

10,617 

3,839 

4,627 


346,653 

314,135 

6,510 

57,868 

137,639 

88,251 

20,000 

3,139 

728 

32,518 


225,337 
217,629 

14,470 
56,066 
85,604 

46,  575 

10,998 

3,332 

7,708 


194,450 

176,325 

21,799 
60,920 
58,241 

29,619 
3,491 
1,395 


431,051 

377,716 

4,499 

80,908 

180,619 

96,315 

12,782 

2,101 

492 

53,335 


24, 626 
20,470 

10,371 
6,819 

6,344 
'5,873 
1,588 
'12 
4,156 


181,653 
171,161 

11,173 
66,642 
66, 587 

22,845 

3,010 
805 

10,492 


284,533 

273,156 

837 

32, 695 

151,920 

71,473 

11,606 
2,396 
2,229 

11,377 


168,288 

165,531 

14,085 
71,939 
66,503 

9,610 

2,805 

589 

2,757 


122,783 

113,220 

12,147 
57,117 
36,502 

5,592 
901 
577 

9,563 


417,395 

386,160 

3,234 

49,259 

214,162 

110, 694 

7,317 

1,040 

454 

31,235 


59,575 
53,507 
(^) 

8,587 
17,581 
14,272 
7,973 
3,710 
539 

6,068 


307,543 
306,727 

8,812 
90,135 
113,896 

77,357 
12,346 
4,022 


329,983 

329,606 

2,058 

35,637 

152,682 

106,777 

25,047 
4,871 
2,484 


377 


246,420 
246,420 

12,303 

68,861 

103,227 

45,763 

12,361 

3,656 


167,114 
166,479 

12,096 
58,074 
61,555 

28,738 
3,870 
1,875 


409,373 

407,735 

1,759 

45,887 

205,333 

135,217 

15,506 

2,722 

811 

1,638 


11,425 
11,425 
(^) 

1,242 
2,853 

2,707 

2,470 

1,707 

324 


59,374 
59,374 

1,268 
13,893 
20,333 

17,715 
4,323 

1,819 


57,275 

57,275 

293 
5,255 

24,195 
19,106 

5,695 
1,579 
1,152 


47,528 
47, 528 

(  =  ) 

1,737 
10,835 
18,578 

10,319 
4,300 
1,676 


30,130 
30,180 

1,711 
9,175 

10,667 

6,487 

1,201 

901 


67,765 

67,765 

249 

6,694 

32,171 

23,771 

3,592 
892 
396 


132 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Retums/1967  •   Proprietorships 


Table    2.12— NUMBER  OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED   GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME  TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE    RETURNS,    BY    SIZE   OF  ADJUSTED  GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES —Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(  Thotisand 
dollars) 


Adjusted  gross  income 


Total 
(Thousano 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 

(Thousmd 
doltara) 


Taxable 
income 


CONTRACT  CONSTRUCTION— Continued 


Roofing  and  Sheet  Metal  Work 


Total 

Taxable  returns,  total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 


Nontaxable  returns. 


Contractors  not  Allocable 


Total 

Taxable  returns,  total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500, 000  or  more 


Nontaxable  returns. 


MANUFACTURING 


Taxable  returns,  total... 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $20,000.. 


$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,  000  or  more 


Nontaxable  returns. 


Food  and  Kindred  Products 


Taxable  returns,  total. 


$600  under  $2,000 , 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000., 
$500,000  or  more , 


Nontaxable  returns. 


Lumber  and  Wood  Products,  Except  Furniture 


Taxable  returns,  total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 


Nontaxable  returns. 


Printing.  Publishinfi.  and  Allied  Industries 
Total 

Taxable  returns,  total 

$600  under  $2,000.. 


$2,000  under  $5,000 

$5,000  under  $10,000.... 
$10,000  under  $20,000... 

$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500, 000  or  more 


CD 


(2) 


(3) 


U) 


(5) 


(6) 


(V) 


Nontaxable  returns. 


22,891 
19,069 

3,990 
9,176 
4,385 

8*6 
65 
9 

3,822 


27 

987 

19 

577 

(') 

4 

388 

9 

769 

i 

179 

(') 


130,273 

3,191 
21,U5 

47,476 
41,686 

14,337 

1,964 

463 

11 

38,808 


7,563 
6,026 


2,793 
1,575 

896 

130 

33 

1 

1,537 


45,497 
26,275 

6,782 
12,168 
4,149 

1,363 

176 

40 

2 

19,222 


24,074 
20,805 

2,793 
6,782 
8,174 

2,678 

306 

70 

2 

3,2691 


22,891 
19,069 

3,990 
9,176 
4,385 

846 
65 
9 

3,822 


27,987 
19,577 

4,388 
9,769 
4,179 


784 


(') 


169,505 

130,630 

3,191 
21,145 
47,476 
41,854 

14,503 

1,974 

476 

11 

38,875 


7,632 
6,028 

2,793 
1,575 

896 

130 

35 

1 


45,532 
26,310 

6,782 
12,168 
4,149 

1,392 

181 

41 

2 

19,222 


24,143 
20,874 

2,793 
6,782 
8,242 

2,678 

306 

71 

2 

3,269 


639,064 
581,865 

41,638 
167,743 
216,734 

125,951 

20,006 

5,023 

57,199 


517,455 
434,557 

25,448 
144,045 
157,444 

92,234 
5,757 

82,898 


6,472,710 

5,290,455 

25,270 

262,382 

925,141 

1,383,550 

1,792,027 

617,453 

264,235 

20,397 

1,182,253 


1,044,345 
850,041 

110,703 
213,079 

412,211 

66,714 

37,204 

38 

194,304 


1,471,491 
910,200 

117,382 
274,787 
147,849 

257,884 

67,725 

29,736 

5,179 

561,291 


613,553 
564,445 

29,376 
83,165 
221,871 

168,669 

44,867 

15,055 

1,442 

49,108 


176,226 
169,538 

14,924 
66,692 
57,555 

24, 513 
3,783 
1,004 

6,638 


174,600 
166,590 

16,282 
69,834 
54,499 

20,418 
1,969 

8,010 


1,676,536 

1,630,352 

5,094 
79,276 
356,214 
566,911 

411,992 

127,731 

72,413 

10,721 

46,184 


86,578 
87,624 

19,756 
21,670 

28,299 
8,346 
4,267 
2,907 

'1,046 


255,236 

227,235 

(  =  ) 

24,832 
86,922 
54,617 

38,266 
11,535 

7,237 
1,409 

28,001 


287,676 
282,467 

9,961 

54,168 

110,495 

76,021 
19,359 
U,361 
1,102 

5,209 


111,180 
106,668 

10,202 
35,084 
36,991 

19,288 

3,385 

860 


80,774 
79, 529 

7,944 
32,988 
24,437 

11,919 
403 

1,245 


745,702 

2,943 

37,614 

120,079 

234,686 

239,773 
76,586 
31,668 
2,353 

2,417 


55,817 
55,849 

11,597 
16,021 

17,937 

6,440 

2,148 

114 

'32 


116, 593 

104,720 

(  =  ) 

14,986 
29,238 

23,593 

25,809 

7,157 

1,769 

'18 

11,873 


115,419 
114,664 

5,205 
16, 516 
46,057 

34,942 

8,786 

2,562 

596 

755 


65,046 
62,870 

4,722 
31,608 
20,564 

5,225 
398 
144 

2,176 


93,826 
87,061 

8,338 
36,846 
30,062 

8,499 
1,566 


928,415 

884, 650 

2,151 
41,662 
236,135 
332,225 

172,219 

51,145 

40,745 

8,368 

43,767 


30,761 
31,775 

8,159 
5,649 

10,362 
1,906 
2,U9 
2,921 

'1,014 


138,643 
122,515 

9,846 
57,684 
31,024 

12,457 
4,378 
5,468 
1,427 

16,128 


172,257 
167,803 

4,756 
37,652 
64,433 

41,079 

10,573 

8,799 

506 

4,454 


104,832 
104,733 

6,303 
34,987 
38,634 

20,054 

3,379 

935 


93,628 

97,458 

I') 
5,177 
34,306 
37,662 

16,007 
(  =  ) 
1,534 


1,136,897 

1,123,257 

1,169 
29,542 
187,005 
389,582 

334,034 

110,366 

62,649 

3,860 

13,640 


67,474 
65,958 

(  =  ) 

10,641 
16,139 

24,128 
7,451 
3,653 
2,808 

1,516 


139,361 

(  =  ) 

7,816 
45,826 
36,833 

31,347 

10,108 

6,193 

913 

6,382 


198,559 
196,542 

4,440 
30,612 
75,031 

60,310 

16,077 

9,122 

950 

2,017 


Footnotes  at  end  of  table. 


Business  Returns/1967  •   Proprietorships 


133 


PROPEUETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table    2.12— NUMBER  OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED   GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX   AFTER 
CREDITS      FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY    SIZE  OF   ADJUSTED  GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industiy  and  size  of  adjusted  gross  income 


MANUFACTURING—  Con  tinued 
Stone,    Clay,    and  Glass  Products 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,0.00  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Primary  Metal  Industries 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Fabricated  Metal  Products 

Total 

Taxable  returns,    total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Machinery.   Except  Electric 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

TRANSPORTATION,  C0^^tUNICATI0N,  ELECTRIC,  GAS,  AND 
SAJJITARy  SERVICES 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50, 000  under  $100, 000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Taxi cabs 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


Number  of 
returns 


(1) 


8,427 


(  =  ) 
2,793 
2,276 

8X 
70 
21 

1,835 


1,844 
1,810 

595 

547 
60 
10 


i') 


10,552 
9,470 

3,391 

3,055 

1,005 
173 


1,082 


19,533 
16,745 
(  =  ) 

4,987 
6,537 

2,7X2 

422 

89 

4 

2,788 


197,581 

6,582 
44,483 
90,025 
46,921 

8,410 

919 

223 

18 

79,249 


31,559 
24,572 

7,381 

11,969 

3,878 


Number  of 
businesses 


(2) 


8,430 
6,595 

2,793 
2,276 

834 
70 
24 


1,844 
1,810 


547 
60 
10 


(') 


10,581 
9,499 

3,391 
3,055 

1,034 

173 

51 

1,082 


19,600 

16,812 

('} 

4,987 
6,603 

2,712 

422 

90 


277,807 

198,358 

6,582 
44,683 
90,225 
47,222 

8,468 
934 
226 
18 

79,450 


31,559 
24,572 

7,381 

11,969 

3,878 


(  =  ) 


Business 
receipts 


(Thousand 
dollars) 


(3) 


273,802 
197,717 

(') 
31,625 
62,478 

53,871 
18,849 
20,873 

76,085 


259,244 
254,427 

24,331 

77,909 

110,204 

8,374 


(^) 


331,706 
310, 649 

44,429 
64,312 

107,730 
34,959 
30,168 


782,092 

720,356 

(') 

77,658 
220,272 

258,607 
94,209 
41,450 
13,735 

61,736 


5,538,856 

4,134,273 

32,380 

526,765 

1,253,414 

1,256,974 

848,775 

164,214 

49,753 

1,998 


196,727 
163,519 

47,511 
74,502 
23,877 


(  =  ) 
n 


33,208 


Adjusted  gross  income 


(Thousand 
chlloTs) 


(4) 


89,881 
86,692 

22,147 
31,204 

22,681 
4,987 
3,507 

3,189 


33,135 
34,017 


8,881 

15,644 
4,175 
1,645 


(') 


121,591 
124,253 

25,877 
43,537 

30,159 

10,461 

7,189 

^2,662 


266,993 

261,743 

(') 

(  =  ) 

37,477 
92,872 

79,518 

26,901 

13,555 

3,713 

5,250 


1,960,584 

1,798,870 

10,318 
166,601 
655,209 
616,638 

233, 659 
59,403 
38,412 
18,630 

161,714 


183,472 

167,543 

(  =  ) 
26,804 
84,162 
49,756 


15,929 


Net  profit 
(leas  loss) 


(5) 


26,930 
24,905 

3,295 
10,264 
8,128 
2,217 
1,122 

2,025 


17,658 
18,639 

(') 
(^) 
6,456 

7,072 

1,741 

944 


(') 


56,592 
62,667 

(^) 

9,034 
14,943 

21,399 
7,565 
4,74S 

^6,075 


154,282 
154,849 

{  =  ) 

{  =  ) 
15,124 
44,169 

59,950 
20,505 
8,864 
1,858 

'567 


812,199 

744,  617 

7,082 

69,082 

258,515 

255,847 

127,802 
22,487 
4,815 
^1,013 

67,581 


62,773 
53,392 

16,593 
26,837 
7,211 

(^) 
(  =  ) 

103 


Other  income 
(less  loss) 

(Thoustnd 
dottara) 


(6) 


62,951 
61,787 

18,852 
20,940 

14,553 
2,770 
2,385 


15,477 
15,378 


(^) 


8,572 

2,434 

701 


(^) 


64,999 
61,586 

C  =  ) 

16,843 
28,594 

8,760 
2,896 
2,441 


112,711 
106,894 

i') 

(^) 

22,353 
48,703 

19,568 
6,396 
4,691 
1,855 

5,817 


1,148,385 
1,054,253 

3,236 

97,519 
396,694 
360,791 

105,857 
36,916 
33,597 
19,643 

94,133 


120,699 
114,151 

10,211 
57,325 
42,545 

(^) 


Taxable 
income 


(Thousand 
dollars) 


(7) 


Income  tax 
after 
credits 

(Thousand 
dollars) 


(8) 


59,805 
59,005 

\(^) 
11,730 
21,990 

17,079 
4,311 
2,943 

800 


26,469 

26,469 

(^) 
(^) 
6,163 

13,241 
3,656 
1,487 


89,302 
88,885 

13,487 
30,997 

25,744 
9,406 
6,488 


192,880 
191,873 

(^) 

(.') 
19,731 
64,661 

66,037 

23,674 

12,332 

3,009 

1,007 


1,150,588 

1,115,227 

2,643 

66,364 

339,196 

419,874 

189,747 
51,235 
31,115 
15,053 

35,361 


95,009 
95,009 

(^) 

11,679 
45,278 
33,110 


(  =  ) 


12,637 
12,637 

1,860 
4,011 

3,701 
1,550 
1,384 


6,588 

6,588 

(') 
1,153 

3,044 

1,357 
672 


20,515 
20,515 

(^) 

2,061 
5,649 

6,279 
3,152 
2,958 


45,336 

45,336 

(  =  ) 

3,184 
11,165 

15,459 
7,678 
5,744 
1,759 


212,936 

212,936 

330 
9,475 
50,945 
71,504 

40,898 

17,319 

14,451 

7,964 


16,290 
16,290 

(  =  ) 

1,742 
7,239 
5,984 

<P 

42 


134 

PROPEUETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •    Proprietorships 


Table   2.12— NUMBER  OF   RETURNS,    NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET   PROFIT,    TAXABLE   INCOME,    AND   INCOME  TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE  RETURNS,    BY   SIZE  OF  ADJUSTED  GROSS    INCOME  AND   BY   SELECTED   INDUSTRIES— Continued 


Selected  induBtiy  and  size  of  adjusted  gross  income 


Number  of 
returns 


Nujnber  of 
businesses 


Business 
receipts 


Adjusted  gross  income 


(  Tlioumd 
rhllartl 


Net  profit 
(less  loss) 


Other  income 

(less  loss) 

(Thoua  irjd 

dolljtrt) 


Taxable 
income 


dollari) 


Income  tax 
after 
credits 


IRAMSIORIATION,    COJMINICATION,    ELECTRIC,  GAS,  ADD 
SANITAIff  SERVICES— Continued 

Other  Local  Transportation 

Total 

Taxable  returns,  total 

$600  under  $2^000 

$2jOOO  under  $3^000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Trucking ,    Local  and  Long  Distance 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Water  Transportation 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Air  Transportation 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Electric.  Gas,  and  Sanitary  Services 

Total 

Taxable  returns,    total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

WHOLESALE  TRADE 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


21,720 

15,401 

(  =  ) 
4,388 
6,777 
3,249 

557 


6,319 


183,260 

128,342 

4,189 
28,924 
59,910 
30,4^2 

4,436 

391 

50 


6,168 
5,297 

I.') 
1,995 
1,911 


583 

146 

56 


C  =  ) 


5,014 
3,317 

1,175 

630 

76 

34 

6 

1,697 


16,482 
10,701 


5,386 
2,576 

687 
(^) 

17 
1 

5,781 


258,028 

206,413 

2,992 
33,180 
73,579 
63,463 

28,792 

3,793 

607 

7 

51,615 


21,754 

15,435 

(  =  ) 
4,388 
6,777 
3,283 

557 
2 

6,319 


183,399 

128,481 

4,189 
28,924 
59,910 
30,575 

4,436 

397 

50 

54,918 


6,173 
5,302 

(') 

(=) 
1,995 
1,9U 


583 

151 

56 


(^) 


1,697 


16,483 

10,701 

1,994 

5,386 
2,576 

687 

17 

1 

5,782 


260,145 

208,099 

2,992 
33,180 
74,178 
64,098 

29,205 

3,828 

611 

7 

52,046 


204,782 
168,499 

17,308 
44,186 
59,608 

37,560 
746 

36,283 


3,921,708 

2,828,916 

24,460 
377,176 
949,194 
829,629 

534,699 
89,193 
24,565 

1,092,792 


117,  6(K 
107,383 

(  =  ) 

(.') 

16,737 
51,482 

24,864 
7,789 
2,204 
1,796 


5,014 

136,612 

3,317 

91,276 

(') 

(') 

(  =  ) 

<.') 

1,175 

42,329 

630 

76 

34 

6 

22,637 

1,921 

4,528 

82 

45,336 


247,254 
191,752 


61,124 
54,882 

56,759 

2,921 
13 

55,502 


19,712,467 

16,890,721 

56,445 

980,774 

2,995,363 

5,293,961 

5,705,906 

1,369,363 

440, 365 

48,544 

2,821,746 


145,643 
127,892 

14,409 
52,946 
42,795 

14,983 
(  =  ) 

347 

17,751 


1,202,160 

1,101,169 

6,342 
111,061 
433,111 
396,130 

121,890 
25,518 
7,117 

100,991 


94,033 
90,989 

16,086 
25,950 

16,683 
9,889 

10,712 
9,795 


(^) 


63,511 
61,927 
(') 

17,004 

18,169 
5,087 
7,252 
4,525 

1,584 


125,968 
105,638 


39,684 
32,945 

18,962 
(  =  ) 
3,247 
1,465 

20,330 


2,773,868 

2,720,996 

4,601 
120,130 
549,393 
870,465 

836,274 

245,179 

89,792 

5,162 

52,872 


54,742 
45,379 

6,693 
14,594 
15,028 

7,892 
(  =  ) 

234 

9,363 


548,412 

514,400 

4,799 

39,713 

191,993 

187,929 

74,191 
13,015 
2,760 

34,012 


13,593 
12,633 

4,081 
4,101 

5,178 
665 
'493 
'776 


(■=) 


4,766 
7,305 
(') 

4,456 

3,382 

214 

'19 

'167 

'2,539 


70,651 

52,418 

4,179 

16,978 
14,710 

14,455 

475 
'13 

18,233 


1,512,134 
1,522,198 

3,161 

70,378 
262,119 
471,719 

538,342 

138,842 

36,820 

817 

'10,065 


90,901 
82,513 

7,716 
38,352 
27,767 

7,091 
U3 

8,388 


653,748 

586,769 

1,543 

71,348 

241,118 

206,201 

47,699 
12,503 
4,357 

66,979 


80,440 
78,356 

12,005 
21,849 

11,505 

9,224 

11,205 

10,571 


I.') 


58,745 
54,622 
(') 

(^) 
12,548 

14,787 
4,873 
7,271 
4,692 

4,123 


55,317 
53,220 


22,706 
18,235 

4,507 
(  =  ) 
2,772 
1,478 

2,097 


1,261,734 

1,198,798 

1,440 

49,752 

287,274 

398,746 

297,932 

106,337 

52,972 

4,345 

62,937 


76,847 
73,890 

4,828 
25,331 
29,289 

12,415 
325 

2,957 


697,126 

672,422 

1,498 
44,306 
225,693 
271,1X 

100,608 

22,766 

6,417 


24,704 


&4,626 
62,573 

7,490 
17, 693 

12,464 
8,093 
7,976 
8,198 


(.') 


46,367 
43,631 
(') 

(^) 
11,259 

13,770 
4,227 
5,861 
3,275 

2,736 


67,402 
65,833 

2,167 

20,738 
22,118 

15,301 
(^) 
2,482 
1,191 

1,569 


1,894,345 

1,884,580 

1,600 
40,822 
288,986 
586,504 

672,514 

211,796 

77,906 

4,452 

9,765 


Business  Returns/1967  •   Proprietorships 


135 


PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table   2.12— NUMBER  OF   RETURNS,    NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET   PROFIT,    TAXABLE   INCOME,    AND   INCOME  TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY   SIZE  OF  ADJUSTED  GROSS    INCOME  AND  BY   SELECTED   INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  Income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thousand 
dotlara) 


Adjusted  gross  income 


Total 
(Thouaent 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 
(Thouaimd 
dollara) 


Taxable 
income 


(Thouwmd 
dolloral 


Income  tax 
after 
credits 

(Thouamtd 
dotltrM) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


WHOLESALE  TRADE- Continued 
Motor  Vehicles  and  Automotive  Equipment 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,0.00  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Drugs.  Chemicals,  and  Allied  Products 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Piece  Goods.  Notions,  and  Apparel 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Groceries  and  Related  Products 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Farm  Products — Raw  Materials 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Electrical  Goods 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


14,234 
11,504 


3,391 
4,220 

1,537 

141 

21 

2,730 


8,176 
5,981 

2,588 
2,011 

875 
90 
18 

2,195 


12,270 

11,435 

{') 
2,194 
3,591 
3,545 

1,653 

221 

32 

(  =  ) 


40,824 
32,471 

5,186 
13,963 
9,360 

3,126 

382 
55 

8,353 


14,711 

9,893 

(') 
1,995 
2,992 
3,082 

1,419 

171 

35 

4,818 


6,740 
5,543 

(^) 
1,995 
1,906 

1,128 
90 
25 


14,263 
n,533 

2,194 
3,391 
4,220 

1,566 
141 

21 


8,176 
5,981 

2,588 
2,011 

875 
90 
13 


12,433 
11,598 

2,194 
3,591 
3,679 

1,682 

221 

32 


41,108 
32,555 

5,186 
13,963 
9,360 

3,205 

387 

55 

8,553 


14,746 

9,928 

(  =  ) 
1,995 
2,992 
3,082 

1,444 
181 


4,818 


962,275 
862,260 

73,131 

82,031 
366,579 

285,573 
42,123 
12,823 

100,015 


242,561 
212,764 

(^) 

27,607 
56,834 

85,817 

19,031 

8,344 

29,797 


545, 61i 
531,278 

38,096 

44,918 

140,339 

209,362 
71,276 
26,337 


n 


4,383,122 
3,859,203 

188,079 

845,788 

1,183,384 

1,248,482 
281,115 
77,724 

523,919 


4,056,943 

3,074,151 

(') 

223,694 

518,005 

1,172,043 

961,914 

130,100 

68,186 

982,792 


(') 


6,740 

333,340 

5,543 

308,619 

(') 

(') 

1,995 
1,906 

30,758 
71,578 

1,128 
90 
25 

156,529 
23,159 
13,611 

(.') 

(.') 

145,107 
143,815 

7,310 

24,177 
57,448 

42,666 

8,971 
3,243 


88,822 
85,040 

20,672 
28,117 

25,674 
6,026 
2,969 

3,782 


150,905 
151,509 

8,540 
27,721 
49,109 

46,765 

14,787 
4,428 


(.'} 


381,817 
365,955 

18,592 
105,048 
122,429 

87,027 

24,639 

7,479 

15,862 


130,570 

7,884 
21,287 
41,944 

43,123 

11,138 

4,953 


^8,644 


86,420 
84,669 

13,868 
26,301 

32,748 
5,835 
4,257 


86,094 
85,846 


12,118 
33,933 

29,344 
5,842 
1,301 


33,252 
33,972 

5,884 
9,592 

13,854 

2,931 

872 


77,197 
78,652 

4,031 

9,399 

22,525 

31,484 
8,596 
2,371 

(^) 


243,005 
234,022 

14,084 
62,391 
77,055 

62,837 

13,282 

3,686 

8,983 


61,715 
70,484 

5,150 

9,346 

28,634 

22,581 
3,591 
1,680 

^8,769 


44,190 
45,484 

(  =  ) 

4,904 
13,528 

20,439 
3,883 
2,288 


(.') 


(.') 


59,013 

100,261 

57,969 

99,788 

4,002 

1,917 

12,059 

12,399 

23,515 

40,241 

13,322 

34,848 

3,129 

7,523 

1,942 

2,860 

1,044 


55,570 
51,068 

(  =  ) 

14,788 
18,525 

11,820 
3,095 
2,097 


73,708 

72,857 

(  =  ) 

4,509 
18,322 
26,584 

15,281 
6,191 
2,057 

(') 


138,812 

131,933 

(^) 

4,508 
42,657 
45,374 

24,190 

11,357 

3,793 


60,211 
60,086 

2,734 
11,941 
13,310 

20,542 
7,547 
3,273 


42,230 
39,185 

(^) 

8,964 

12,773 

12,309 

1,952 

1,969 


(.') 


61,532 
61,532 

13,097 
19,755 

20,883 
4,977 
2,529 


102,716 
102,716 

3,426 
14,338 
32,643 

36,127 

12,454 

3,717 


247,439 
244,582 

6,994 
57,625 
30,876 

70,821 

21,262 

6,765 

2,857 


94,277 

91,988 

(=) 

2,288 
10,550 
30,226 

35,130 
9,616 
4,160 

2,289 


60,739 
60,534 

7,663 
17,539 

26,116 
5,095 
3,758 


(  =  ) 


21,710 
21,710 


1,952 
7,298 

8,161 
2,683 
1,362 


13,948 
13,948 

(^) 
2,205 
3,617 

5,096 
1,798 
1,191 


23,402 
23,402 

507 
2,379 
5,883 

8,499 
4,406 
1,727 


51,404 
51,404 

994 

9,162 

14,221 

16,350 
7,498 
3,145 


20,552 

20,552 

303 
1,404 
5,121 

3,466 
3,345 
1,906 


14,262 
14,262 

1,236 
3,221 

6,104 
1,824 
1,826 


136 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •    Proprietorships 


Table    2.12— NUMBER  OF   RETURNS,    NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET   PROFIT,    TAXABLE   INCOME,   AND   INCOME 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE  RETURNS,    BY   SIZE  OF  ADJUSTED  GROSS    INCOME  AND  BY   SELECTED   INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Nujnber  of 
businesses 


Business 
receipts 


(Thoitsm 
dollar: 


Adjusted  gross  income 


Total 
f  7>iouianc 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 

(Thotia^d 
dotlart) 


Taxable 
income 


dolta. 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


WHOLESALE  TRADE— Continued 
Hardware,  and  Plumbing  and  Heating  Equipment,  and  Supplies 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Machinery.  Equipment,  and  Supplies 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Alcoholic  Beverages 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Lumber  and  Construction  Materials 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Wholesale  Trade,  not  Elsewhere  Classified 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Wholesale  Trade  not  Allocable 

Total , 

Taxable  returns,  total , 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


4,469 
3,573 


(^) 
1,471 

1,143 

136 

25 


(') 


16,679 

2,394 
5,386 
4,966 

3,330 

498 

104 

1 

2,504 


2,912 
2,475 


(  =  ) 


741 
115 
17 


(^) 


7,341 
5,484 

1,862 
2,U2 

1,113 

161 

37 


1,857 


101,273 

80,791 

(^) 

14,429 
30,331 
23,481 

9,635 

1,347 

167 

5 

20,482 


27,146 

21,604 

(^) 
4,189 
6,251 
6,974 

3,261 

456 

73 

1 

5,542 


4,469 

3,573 


1,471 

1,143 
136 


(=) 


19,189 
16,685 

2,394 
5,386 
4,966 

3,330 

503 

105 

1 

2,504 


2,912 
2,475 


(^) 


741 

115 

17 


(  =  ) 


7,341 
5,484 

(  =  ) 
1,862 
2,112 

1,113 

161 

37 

1,857 


101,561 
81,079 

14,429 
30,530 
23,515 

9,689 

1,347 

168 

5 

20,482 


27,208 

21,666 

(^) 
4,189 
6,251 
7,007 

3,290 

456 

73 

1 

5,542 


356,827 
336,380 


(') 
96,  3U 

144,907 
61,729 
17,255 

(^) 


1,085,790 
1,013,615 

87,724 
121,209 
266,225 

375,965 

108,861 

53,623 

8 

72,175 


932,140 
888,995 


197,707 

505,233 
96,373 
18,402 


(^) 


780,304 
726,790 

(^) 

149,781 

204,015 

250,906 
74,730 
46,634 


5,517,576 

4,618,682 

(  =  ) 
323,123 

1,003,941 

1,376,150 

1,359,818 

409,934 

84,296 

48,498 

898,894 


515,984 
457,990 

(  =  ) 

25,294 

83,867 

162,797 

121,401 

50,932 

13,132 

38 

57,994 


76,326 
75,325 

(^) 

20,780 

36,773 
8,998 
3,597 


268,313 
269,594 

9,203 
43,986 
70,538 
97,347 
32,455 
15,544 
521 

'1,281 


45,319 
46,952 


(^) 
9,902 

20,727 
7,591 
2,287 


(^) 


97,187 
93,425 

14,270 
29,619 

33,269 

10,626 

4,991 

3,762 


1,019,958 

993,598 

(^) 

49,789 
221,983 
323,761 

280,001 

85,619 

26,014 

4,139 

26,360 


304,641 

295,708 

(') 

15,407 
47,987 
96,288 

94,858 

29,666 

10,317 

502 

8,933 


44,987 
46,614 


(^) 
13,541 

22,071 
6,356 

1,591 


138,879 
149,149 

5,429 
17,273 
34,947 

65,150 

19,143 

7,204 

3 

'10,270 


29,906 
31,960 


5,382 

15,971 
5,535 
1,211 


(^) 


56,640 
54,180 

(^) 

11,003 
13,818 

22,823 
4,308 
1,642 

2,460 


524,542 
523,327 

(=) 

29,680 
100,150 
164,636 

171,350 

46,492 

8,403 

790 

1,215 


171,731 
168,512 

7,315 
22,736 
54,130 

60,438 

18,882 

4,572 

24 

3,219 


31,339 
28,711 


7,239 

14,702 
2,642 
2,006 

(^) 


129,434 
120,445 

3,774 
26,713 
35,591 

32,197 

13,312 

8,340 

518 

8,989 


15,413 
14,992 


(  =  ) 

4,520 

4,756 
2,056 
1,076 


{'-) 


40,547 
39,245 

(^) 

3,267 
15,801 

10,446 
6,318 
3,349 

1,302 


495,416 

470,271 

(^) 
20,109 

121,833 
159,125 

108,651 

39,127 

17,611 

3,349 

25,145 


132,910 
127,196 

8,092 
25,251 
42,158 

34,420 

10,784 

5,745 

478 

5,714 


57,855 
56,918 


(^) 
14,218 

28,964 
7,858 
3,207 


n 


194,832 
194,832 

3,179 
23,238 
46,794 

78,672 
28,682 

13,753 
514 


36,652 
36,652 


(^) 
6,500 

16,948 
6,651 

1,937 


69,329 
68,683 

7,844 
20,460 

26,835 
9,093 
4,396 

646 


677,694 
675,633 

17,056 
114,180 
217,868 

226,088 

74,073 

22,018 

3,462 

2,061 


202,401 
202,104 

5,377 
23,012 
63,262 

75,101 

25,604 

8,948 

476 

297 


Business  Returns/1967  •   Proprietorships 


137 


PROPEUETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table   2.12— NUMBER  OF   RETURNS,    NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND   INCOME  TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY   SIZE  OF  ADJUSTED  GROSS    INCOME  AND   BY   SELECTED   INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross   income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thousand 
dotlarMj 


Adjusted  gross  income 


(Thotiiand 
dollara) 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 

(Thauaand 
dollara) 


Taxable- 
income 


(Thouaerd 
doltara) 


Income  tax 
after 
credits 

(Thouam^d 
dollar*) 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


RETAIL  TRADE 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Building  Materials  Dealers 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Hardware  Stores 

Total 

Taxable  returns,   total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Farm  Equipment  Dealers 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Mail  Order  Houses 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Automatic  Merchandising  Machine  Operators 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


1,516,801 

1,147,262 

27,727 
251,627 
495,657 
295,628 

69,840 

5,874 

875 

34 

369,539 


25,005 

19,579 

(  =  ) 
3,591 
9,176 
4,863 

1,398 

127 

25 


24,247 

18,195 

(  =  ) 
2,992 
7,181 
6,101 

1,410 
90 
21 

1 

6,052 


11,814 
9,026 

(^) 

(^) 
4,189 
2,180 

1,148 

100 

L3 

2,788 


8,385 
6,585 

2,194 
2,748 

566 
65 
15 

1,800 


16,571 
13,119 

(  =  ) 

1,995 

6,251 

3,716 

822 

120 

16 

3,452 


1,543,999 

1,168,065 

28,325 
256,415 
502,639 
301,418 

72,196 

6,105 

930 

37 

375,934 


25,005 

19,579 

(  =  ) 
3,591 
9,176 
4,863 

1,398 

127 

25 


24,247 

18,195 

(^) 
2,992 
7,181 
6,101 

1,410 
90 
21 
1 

6,052 


11,840 
9,052 

(=) 

(  =  ) 
4,189 
2,180 

1,174 

100 

13 

2,788 


8,385 
6,585 

(  =  ) 
2,194 
2,748 

566 
65 
15 

1,800 


16,641 
13,122 

1,995 
6,251 
3,716 

822 

120 

19 

3,519 


81,115,999 

68,015,620 

594,692 
7,634,266 
21,403,491 
22,134,131 

13,716,453 

2,070,372 

449,430 

12,785 

13,100,382 


1,412,969 

1,208,336 

(^) 

95,424 
484,893 
376,093 

201,529 

42,457 

4,750 

204,633 


1,292,251 

1,127,310 

(^) 

86,713 
346,533 
494,261 

172,188 

18,737 

6,352 

169 

164,941 


1,665,907 

1,376,240 

(^) 
(  =  ) 

379,164 
450,302 

403,776 
50,594 
9,101 

289,667 


109,934 
96,009 

8,558 
30,059 

41,978 
7,435 
4,545 

13,925 


436,817 
360,903 

15,724 

101,301 

93,507 

129,065 
13,446 
7,643 

75,909 


11,486,910 

11,088,788 

42,533 

932,755 

3,664,250 

3,948,566 

1,950,186 

376,298 

136,253 

37,947 

398,122 


206,486 

201,122 

(^) 

13,849 
69,301 
67,607 

37,970 
7,872 
3,914 


5,364 


198,125 

197,811 

(^) 

11,377 
52,911 
85,453 

36,450 
5,906 
3,101 
2,093 

314 


109,302 
110,702 

(^) 

(^) 

32,353 
31,373 

33,310 
6,495 
1,825 

^1,400 


86,664 
82,974 

(^) 

16,164 
38,135 

18,487 
4,163 
2,660 

3,690 


155,093 

146,693 

(^) 
7,872 
50,838 
50,242 

26,958 
8,017 
2,406 

8,400 


5,412,338 

5,387,045 

27,496 

474,638 

1,538,031 

1,957,802 

1,181,787 

176,585 

30,844 

^138 

25.296 


120,776 

117,452 

(^) 

4,723 
48,148 
37,384 

22,667 

3,596 

516 


113,875 

118,113 

(^) 

6,617 
33,372 
55,702 

19,754 

1,721 

4^0 

9 

'4,233 


a.,795 
67,655 

(^) 

(^) 

13,988 
21,286 

24,816 

3,655 

651 

^5,860 


13,512 
13,979 

2,050 
3,824 

5,044 
1,260 

772 


37,451 
37,367 

1,470 
9,348 
9,875 

13,184 

2,662 

763 


6,074,572 

5,701,743 

15,037 

458,117 

2,126,219 

1,990,764 

768,399 

199,713 

105,409 

3S,08i 

372,826 


85,710 
83,670 

9,126 
21,153 
30,223 
15,303 
4,276 
3,398 


84,250 
79,698 

4,760 
19,539 
29,751 

16,696 
4,185 
2,661 
2,084 


4,552 


47,507 
43,047 

(  =  ) 

(  =  ) 

18,365 
10,087 

8,494 
2,840 
1,174 

4,460 


73,152 
68,995 

14,114 
34,311 

13,443 
2,903 
1,888 

4,157 


117,647 

109,331 

(  =  ) 

6,402 
41,490 
40,367 

13,774 
5,355 
1,643 

8,316 


7,145,399 

7,102,273 

11,229 

366,984 

1,951,611 

2,717,011 

1,586,408 

323,578 

113,152 

32,300 

43,126 


131,825 
131,025 

5,895 
36,357 
47,178 

31,073 
6,870 
3,032 


135,070 
135,038 

30,842 
60,409 

30,007 
5,235 
2,574 
1,438 

32 


79,374 
78,439 

17,737 
22,437 

28,114 
5,881 
1,617 


54,997 
54,997 

7,691 
25,113 

14,603 
3,521 
2,228 


98,478 

95,663 

(') 

3,320 
26,373 
34,313 

22,038 
6,987 
2,043 

2,815 


(3) 


1,399,132 

1,579 

52,637 

305,073 

484,753 

371,604 

112,749 

52,860 

17,372 


26,059 

26,059 

(  =  ) 

791 
5,493 
8,534 

7,462 
2,407 
1,351 


27,031 
27,031 

643 
4,812 
10,913 

7,018 
1,807 
1,146 

715 


16,103 
16,103 

{') 

(  =  ) 
2,514 
4,024 

6,591 

1,931 

691 


12,090 
12,090 

1,171 
4,667 

3,561 
1,310 
1,087 


19,444 
19,444 

488 
4,138 
6,112 

5,312 

2,481 

901 


138 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •   Proprietorships 


Table    2    12-NUMBER  OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE    RETURNS,    BY    SIZE  OF  ADJUSTED   GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry  and  sise  of  adjusted  gross  income 


RETAIL  TRADE — Continued 


Direct  Selling  Establishments 


Taxable  returns,    total — .. 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,000  or  more 

Nontaxable  returns 


Variety  and  Other  General  Merchandise  Stores 


Taxable  returns,   total. 


$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000... 

$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 


Nontaxable  returns. 


Grocery  Stores 


Taxable  returns,    total. 


$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 


Nontaxable  returns. 


Meat  and  Fish  Markets 


Total.. 


Taxable  returns ,  total . . . 

$600  under  $2,000 , 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  tinder  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,000  or  more 


Nontaxable  returns. 


Fruit  Stores  and  Vegetable  Markets 


Taxable  returns,  total. 


$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000..-. 
$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,000  or  more 


Nontaxable  returns. 


Candy.  Nut,  and  Confectioneiy  Stores 


Total. 


Taxable  returns ,  total . . , 

$600  under  $2,000 , 

$2,000  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $20,000.. 


$20,000  under  $50,000.... 
$50,000  under  $100,000... 
$100,000  under  $500,000., 
$500,  000  or  more 


NiUDber  of 
returns 


(1) 


Nontaxable  returns . 


160,498 

130,573 

3,191 
22,740 
69,800 
32,604 

2,063 
161 

19 


52,768 
39,017 

9,575 

16,396 

9,610 

2,729 

267 

40 

1 

13,751 


188,531 

129,433 

4,987 
37,901 
56,452 
24,587 

5,007 

462 

37 


16,439 
12,050 

2,992 
5,984 
2,243 

589 


Number  of 
businesses 


(') 


10,905 
7,442 

2,992 

2,793 

702 

2 
1 

3,463 


9,916 
8,019 

1,995 
3,192 
2,106 

306 

1 

1,897 


(2) 


161,363 

130,344 

3,191 
22,940 
69,800 
32,670 

2,063 

161 

19 

30,519 


52,847 
39,071 

9,575 
16,396 
9,610 

2,783 

267 

40 

1 

13,776 


188,930 

129, 632 

4,987 
37,901 
56,651 
24,587 

5,007 

462 

37 

59,298 


16,439 
12,050 

2,992 
5,984 
2,243 

589 
3 

4,389 


Business 
receipts 


(Thoutmid 
ehltara) 


(3) 


3,463 


9,916 

8,019 

(=) 
1,995 
3,192 
2,106 

306 
1 

1,897 


857,264 

709,270 

9,288 
125,884 
302,330 
212,162 

30,796 

28,423 

387 


2,841,602 

2,341,54S 

(^) 

407,646 
678,635 
757,  551 

406,316 
74, 598 
14,771 


15,322,010 

12,429,753 

187,004 
1,923,472 
4,534,798 
3,179,800 

2,127,883 
393,119 
83,677 

2,892,257 


968,419 
819,328 

92,237 
282,951 
274,470 

120,749 
1,322 


Adjusted  gross  income 


(Thout^d 
dp/fflf»J 


(4) 


10,933 

302,854 

7,470 

234,028 

(') 

(2) 

2,992 

2,793 

702 

66,747 

106,409 

31,239 

2 
1 

144 
82 

68,826 


277,846 
243,941 

30,124 

104,252 

61,214 

45,434 


1,151,850 

1,093,708 

4,882 
83,865 
528,407 
410,810 

52,632 

10,314 

2,798 

58,142 


386,802 
383, 628 

35,370 
120,834 
129,213 

73,769 

17,156 

6,062 

557 

3,174 


1,098,832 

1,044,749 

7,581 
138,476 
409,347 
317,778 

136,602 

29,389 

5,576 


108,682 
103, 655 

11,077 
42,696 
30,655 

15,750 

408 


52,149 

46,477 

(-) 

10,603 

20,246 

8,987 


Net  profit 
(less  loss) 


(5) 


358 
959 

5,672 


67,097 
65,335 

21,897 
25,616 

8,516 

142 


139,946 

123,870 

1,614 
22,494 
55,  531 
37,416 

4,544 

2,254 

17 

16,076 


193,917 

201,302 

(') 

20,325 
60,549 
68,783 

42,680 

8,117 

1,277 

15 

'7,385 


613,595 

5,511 

83,217 

231,419 

181,350 

90,462 

18,607 

3,029 


6,354 


59,299 

56,855 

(^) 

4,379 
20,233 
20,728 

9,621 

51 

2,444 


25,963 
23,328 

5,908 
12,998 
2,045 


Other  income 
(less  loss) 

(Thot33ind 
dottaf) 


(6) 


25 
5 

2,635 


22,245 
23,728 

2,018 
9,683 
3,301 

3,170 

1 

'1,483 


1,011,904 

969,338 

3,268 

61,371 

472,876 

373,394 

48,088 
8,060 
2,781 


192,385 

182,326 

(^) 

15,045 
60,285 
60,430 

31,089 

9,039 

4,785 

562 

10,  559 


478,883 

431,154 

2,070 

55,259 

177,928 

136,428 

46,140 

10,782 

2,547 

47,729 


49,383 
46,800 

6,698 

22,463 

9,927 

6,129 
357 


Taxable 
income 


tkttUrM) 


(7) 


2,583 


26,186 
23,149 

4,695 

7,248 
6,942 

333 
954 

3,037 


44,852 
41,607 

5,289 
12,214 
17,315 

5,346 


629,975 

626,943 

1,609 

34,968 

273,859 

264,612 

40,800 
8,673 
2,422 

3,032 


258,656 

257,177 

13,184 
71,066 
92,944 

59,254 

14,940 

5,130 

509 

1,479 


652,068 

644,268 

1,862 

53,035 

225,473 

220,682 

112,755 
25,729 
4,732 

7,800 


60,792 
60,754 

3,533 
20,990 
20,993 

12,497 
358 


23,256 

22,787 

2,716 
9,107 
6,152 

(  =  ) 

(') 

327 
865 

469 


39,825 

39,825 

(  =  ) 

1,876 
12,999 
16,466 

7,125 

139 


Income  tax 
after 
credits 

(ThouiMid 
tto/i.raj 


Footnotes  at  end  of  table. 


Business  Return$/1967  •   Proprietorships 


139 


PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table    2.12— NUMBER   OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED   GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME  TAX   AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE  RETURNS,    BY   SIZE  OF  ADJUSTED  GROSS    INCOME  AND   BY   SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  Income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thousand 
dollars) 


Adjusted  gross  income 


(Thousmid 
ehllara) 


Met  profit 
(lees  loss) 

(  Thauaiwtd 
dallara) 


Other  income 
(less  loss) 

(Thouaiwtd 
dollar*) 


Taxable 
income 


(ThouMand 
tkllara) 


Income  tax 
after 

credits 

(ThouaMid 
dillarm) 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


(8) 


RETAIL  TBADE— Continued 

Retail  Bakeries 
Total 

Taxable  returns,  total 

$600  under  $2,000 

$2^000  under  $3,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,0,00  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Dairy  Products  and  Other  Food  Stores 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Motor  Vehicle  Dealers 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Tire.  Battery,  and  Accessory  Dealers 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Gasoline  Service  Stations 

Total 

Taxable  returns,  total 

$600  under  $2, 000 

$2,000  under  $5,000 

$5,000  under  $10,000 ' 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Other  Automotive  Dealers 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns i 

Footnotes  at  end  of  table. 


10,054 

2,394 

4,388 
2,543 

716 

2 

1 

3,801 


9,785 
7,381 

(  =  ) 

3,391 
2,014 

350 
5 

2,404 

42,518 
30,568 

6,383 

11,571 

8,036 

3,676 
257 
44 

3 

11,950 


17,123 
13,694 

2,394 
5,386 
4,261 

1,355 
90 


197,067 

153,651 

2,194 
33,313 
74,329 
38,471 

5,051 

261 

29 

3 

43,416 


12,742 
9,808 

4,189 
3,436 

1,423 

126 

36 

2,934 


13,855 
10,054 

2,394 
4,388 
2,543 


(^) 


9,785 
7,381 

3,391 
2,014 

350 
5 

2,404 


17,151 

1,277,242 

13,722 

1,029,986 

2,394 
5,386 
4,261 

120,645 
240,578 
394,695 

1,383 

90 

9 

241,289 
24,613 

957 

3,429 

247,256 

197,169 

153,753 

2,194 
33,313 
74,329 
38,572 

5,051 

261 

30 

3 

43,416 


12,309 
9,875 

4,189 

3,503 

1,423 

126 

36 

2,934 


640,840 
505,246 

54,416 
199,416 
154,944 

94,562 

218 
14 

135,594 


370,023 
317,367 

118,087 
101,835 

56,271 
2,197 

52,656 


42,547 

6,182,441 

30,568 

5,153,667 

(') 

(') 

6,383 

286,502 

11,571 

1,203,695 

8,036 

1,430,239 

3,676 

1,838,415 

257 

237,373 

V. 

88,481 

3 

6,325 

11,979 

1,028,774 

16,009,389 

13,630,182 

89,956 
1,646,938 
5,592,211 

5,000,228 

1,165,737 

114,741 

16,749 

3,622 

2,379,207 


956,934 
805,785 

206,419 

275,546 

272,675 

36,611 

6,025 

151,149 


icr7,137 
99,490 

10,010 
31,831 

33,778 

20,126 

298 
2,907 

7,647 


75,793 
73,005 

25,334 
28,802 

10,980 
631 


353,053 
354,813 

24,000 

83,536 

110,205 

108,293 

16,235 

5,989 

5,618 

^1,760 


154,976 
151,951 

10,299 
39,477 
60,067 

34,640 
5,946 
1,162 

3,025 


1,442,253 
1,359,324 

3,696 

129,351 
552,757 
512,650 

137,250 

16,427 

4,843 

2,350 

82,929 


135,743 
134,706 

29,833 

46,625 

40,890 

8,459 

6,631 

1,037 


79,945 
73,114 

7,170 
23,152 
26,676 

15,733 

15 
lis 

6,831 


31,848 
33,723 

10,014 
13,137 

4,994 
156 

^1,875 


161,557 

182,453 

(^) 
8,808 
36,745 
56,508 

68,079 

8,995 

2,414 

131 

^20,896 


84,815 

87,129 

(^) 
2,526 
17,851 
39,894 

23,738 
2,781 


^2,314 


860,277 

823,030 

2,972 
72,424 
320,148 
341,747 

76,945 

7,888 

805 

101 


44,266 

45,435 

8,115 
17,332 

16,124 

2,874 

181 

^1,169 


27,192 
26,376 

2,840 
8,679 
7,102 

4,393 

283 
2,925 

816 


43,945 
39,282 

15,320 
15,665 

5,986 


191,496 
172,360 

15,192 
46,791 
53,697 

40,214 
7,240 
3,575 
5,487 

19,136 


70,161 
64,822 

7,773 
21,626 
20,173 

10,902 
3,165 
1,123 


581,976 

536,294 

724 

56,927 

232,609 

170,903 

60,305 
8,539 
4,038 
2,249 

45,682 


91,477 
89,271 

21,718 
29,293 

24,766 
5,585 
6,450 


65,243 
64,370 

4,602 
16,052 
23,493 

16,658 

273 
2,808 

873 


46,124 
46,013 

12,423 
20,420 

9,093 
530 


244,571 
244,052 

10,180 
41,771 
75,850 

90, sn 

14,3&4 
5,273 
5,434 

519 


101,896 
100,874 

3,129 
20,705 
42,820 

27,983 

5,281 

914 


824,839 

877 
48,251 
290, 640 
353,433 

110,898 

14,464 

4,109 

2,167 

3,465 


94,534 
93,850 

14,788 
31,986 

32,880 
7,131 
5,698 

684 


12,603 
12,603 

671 
2,333 
4,150 

3,692 

124 
1,489 


8,703 
8,703 

1,910 
3,573 

2,241 
230 


54,517 
54,517 

1,479 

6,434 

13,613 

22,035 
5,073 
2,490 

3,302 


20,058 
20,058 

467 
3,308 
7,782 

6,171 
1,912 

412 


147,741 

147,741 

125 

6,826 

44,916 

62,553 

25,127 
5,012 
1,980 
1,197 


20,893 
20,898 

2,330 
5,707 

7,535 
2,399 
2,737 


140 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •   Proprietorships 


Table    2.12— NUMBER  OF    RETURNS,    NUMBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME  TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY    SIZE  OF  ADJUSTED  GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thousand 
dollara) 


Adjusted  gross   income 


(Thoutand 
tbllsra) 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 

f  Thousstd 
dotlari) 


Taxable 
income 


Income   tax 
after 
credits 


CD 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


RETAIL  TRADE— Continued 

Women's  Ready -to-Wear  and  Accessory  Stores,    and  Fuj  Shops 

Total 

Taxable  returns^  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Other  Apparel  and  Accessory  Stores 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Furniture  Stores 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Home  Furnishings,  and  Equipment  Stores.  Except  Appliances 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Household  Appliances.  Radio.  TV.  and  Music  Stores 

Total 

Taxable  returns ,  total 

$600  under  $2, 000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Eating  Places 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


23,907 

18,349 

(^) 
3,192 
6,184 

6,092 

2,408 
236 
38 


31 

360 

27 

531 

f2 

<4 

189 

8 

567 

9 

369 

4 

893 

271 

39 

24,624 
20,028 

3,990 
7,381 
5,862 

2,386 

356 

53 


17,693 

14,938 

(') 
3,192 
5,984 
4,213 

1,025 

110 

15 


35,985 
28,080 

4,987 

1",971 

8,643 

2,083 

186 

13 

7,905 


184,095 

129,115 

4,787 
34,571 
52,762 
29,993 

6,352 

554 

89 

7 

54,980 


23,907 
18,349 

3,192 
6,184 
6,092 

2,408 
236 

38 


24,624 
20,028 

3,990 
7,381 
5,862 

2,386 

356 

53 

4,596 


17,693 

14,938 

(') 
3,192 
5,984 
4,213 

1,025 
110 


184,927 

129,652 

4,787 
34,770 
52,762 
30,061 

5,603 

569 

93 

7 

55,275 


1,210,052 
1,073,219 

(^) 

89,880 
256,519 
337,399 

310, 6&; 
60,115 
17,776 


31,493 

1,983,392 

27,664 

1,844,347 

{') 

(^) 

4,189 

102,873 

8,567 

259,677 

9,435 

634,760 

4,950 

737,464 

281 

89,579 

39 

17,904 

4 

749 

139,045 


1,596,820 
1,493,338 

142,818 
304,418 
531,689 

406,581 
92,874 
14,958 

103,482 


701,533 
636,064 

(') 

67,411 
134,109 
215,973 

170,167 

43,685 

3,900 


36,024 

l,99i;370 

28,119 

1,776,139 

(") 

i') 

4,987 

10,971 
8,643 

130,784 
489,564 
667,445 

2,112 

196 

13 

392,341 
64,358 
14,524 

215,231 


6,636,588 

5,228,885 

84,407 

747,357 

1,525,852 

1,735,859 

950,579 

146,155 

38  ,065 

6U 

1,407,703 


224,719 

224,948 

(^) 

11,904 
44, 3U 

80,688 

66,482 

15,195 

5,974 


370,453 

(') 

14,973 
66,824 
125,897 

135,195 

17,108 

5,415 

4,803 

'2,453 


246,988 
249,699 

15,939 
53,189 

80,783 

68,228 

22,976 

8,584 

'2.711 


157 

809 

153 

535 

(' 

13 

148 

46 

033 

55 

487 

29 

073 

6 

856 

2 

202 

4,274 


304,761 

294,377 

{') 

19,255 
81,583 
119,497 

59,596 

10,954 
1,942 


1,218,929 

1,151,515 

7,328 
124,029 
384,010 
399,953 

179,585 
35,781 
13,402 
7,427 

67,414 


108,572 
106,322 

7,051 
21,369 
34,873 

34,318 
7,067 
1,448 


211,753 
214,532 

9,407 
24,069 
79,857 

89,888 

9,495 

1,346 

10 

'2,779 


U3,195 
137,796 

9,564 
24,992 
47,838 

42,577 

11,046 

1,779 


76,671 
75,183 

7,573 
15,540 
30,815 

18,317 

2,926 

808 


162,170 

162,286 

(  =  ) 

13,298 
23,858 
70,177 

40,363 

7,348 

724 


588,399 

584,216 

6,094 

67,442 

161,405 

205,763 

123,589 

16,038 

4,120 

'235 


116,147 
118,626 

4,853 
22,944 
45,815 

32,164 
8,128 
4,526 

'2,479 


156,247 
155,921 

5,566 
42,755 
46,040 

45,308 
7,613 
3,569 
4,793 


4,183 


326 


113,793 
111,903 

6,375 
28,197 
32,945 

25,651 
11,930 
6,805 


81,138 

78,352 

(^) 
5,575 
30,543 
24,672 

10,756 
3,930 
1,394 

2,786 


142,591 

132,091 

(=) 
5,957 
52,725 
49,320 

19,228 
3,606 
1,218 


567,299 

1,234 

56,587 

222,605 

194,190 

55,996 
19,743 
9,282 
7,662 

63,231 


158,522 

158,522 

(^) 
6,223 
24,039 
56,335 

53,802 

13,047 

5,004 


260,684 

260,212 

(=) 
5,076 
34,432 
88,473 

108,511 
14,834 
4,722 
4,057 


472 


173,103 
172,430 

7,584 
27,142 
55,974 

55,535 
19,232 
6,963 


96,653 
96,653 

5,108 
24,867 
36,208 

23,115 
5,376 
1,726 


196,971 

196,165 

I') 
6,984 
44,313 
83,712 

49,163 
9,530 
1,620 


726,889 

719,285 

1,837 

50,595 

200,677 

271,309 

147,065 

30,587 

11,022 

6,193 

7,604 


Business  Returns/1967  •    Proprietorships 


141 


PROPRIETOEIS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table    2.12— NU^fBER   OF    RETURNS,    NU^fBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX    AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE    RETURNS,    BY    SIZE   OF  ADJUSTED   GROSS    INCOME  AND    BY    SELECTED    INDUSTRIES —Continued 


Selected  industry  and  size  of  adjusted  gross  income 


RETAIL  TRADE — Cctntinued 
Drinking  Places 

Total 

Taxable  returns,  total 

$600  under  $2, 000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Drug  and  Proprietary  Stores 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Liquor  Stores 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Antique  and  Secondhand  Stores 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Sporting  Goods  Stores  and  Bicycle  Shops 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000.  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Jewelry  Stores 

Total 

TEixable  returns ,    total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


Number  of 
returns 


(1) 


94,192 
68,696 

20,546 
27,129 
16,464 

2,593 

147 

21 

1 

25,496 


27,101 
23,929 

2,593 
5,016 
9,389 

5,275 
433 

24 

3,172 


25,747 
21, 314 

2,992 
7,580 
7,470 

2,632 
206 


41,368 

29,682 

8,771 

12,168 

6,457 

1,400 

212 

74 

2 

11,686 


15,894 
12,449 

2,220 
4,588 
4,882 


(.') 


3,445 


18,659 
15,614 

2,793 
6,583 
4,320 

1,368 

131 
20 

3,045 


Number  of 
businesses 


(2) 


94,658 
69,162 

20,746 
27,328 
16,531 

2,593 

147 
21 

1 

25,496 


27,102 
23,930 

2,593 
5,016 
9,389 
6,275 
433 
25 

3,172 


25,772 
21,339 

2,992 
7,580 
7,470 

2,657 

206 

33 

2 

4,433 


41,393 

29,707 

8,771 

12,168 

6,457 

1,425 

212 

74 

2 

11,686 


15,894 
12,449 

2,220 
4,588 
4,882 


(  =  ) 


3,445 


18,659 
15, 614 

2,793 
6,583 
4,320 

1,368 
131 

20 


Business 
receipts 


f Thousand 
dollars) 


(3) 


3,221,938 
2,602,591 

I') 

502,481 
909,716 
887,887 

243,707 

18,347 

4,200 

21 

619,347 


2,707,443 

119,777 
312,623 
960,524 

1,165,935 

138,543 

7,907 

179,593 


2,355,389 
2,128,856 

95,424 
525,301 
798,027 

594,308 

88,848 

19,239 

690 

226,533 


469,785 
407,281 

90,886 
123,462 
122,233 

45,643 

16,205 

7,030 

58 

62,504 


536,502 
450,095 

18,124 
124,591 
190,912 

110,916 
1,187 

86,407 


676,650 

600,428 

(=) 

41,296 
174,567 
192,859 

145,874 
31,797 
8,079 


Adjusted  gros 


(Thousand 
dollari) 


(4) 


76,222 


538,723 
569,952 

72,363 
193,851 
215,359 

69,434 
9,836 
3,360 
2,907 

18,771 


399,886 
395,315 

8,766 
40,250 
134,210 

180,100 

28,537 

3,084 


270,906 
266,769 

11,232 

55,915 

103,695 

75,352 

12,986 

5,374 

1,663 

4,137 


288,298 
273,907 

32,539 
86,264 
86,309 

39,404 

13,922 

13,C44 

1,586 

14,391 


134,092 
132,087 

3,202 
35,308 
65,457 

19,366 
1,344 


172,502 
169,385 

9,694 
48,615 
61,848 

37,807 
8,152 
2,643 

3,117 


Net  profit 
(less  loss) 


(5) 


310,909 
312,026 

42,361 
105,426 
121,036 

37,914 

2,523 

793 

I4 

'l,U7 


293,158 

298,030 

(') 

8,062 

28,873 

101,374 

140,897 

17,631 

974 


Other  income 

(less  loss) 

(Thousand 

doltarsj 


(6) 


51,628 
48,710 

9,141 
12,540 
17,940 

4,670 
2,910 
1,068 


46,679 
43,290 

1,774 
11,236 

23,960 

10,728 
185 

^1,611 


107,673 
105,761 

7,528 
29,031 
37,190 

25,803 

4,315 

936 


277,814 
257,926 

30,002 
88,425 
94,273 

31,520 
7,313 
2,567 
2,911 

19,838 


101,728 
97,235 

704 
U,377 
32,836 

39,203 

10,906 

2,110 

4,493 


147,073 

123,833 

150,736 

116,033 

(') 

(') 

6,758 
29,974 
61,333 

4,474 
25,941 
41,857 

44,339 

6,195 

1,256 

51 

30,513 
6,791 
4,118 
1,612 

13,663 

7,800 

236,670 
225,197 

23,398 
73,724 
68,369 

34,734 

11,012 

11,976 

1,582 

11,473 


87,413 
83,797 

6,428 
24,072 
41,497 

3,633 
1,159 


3,616 


64,829 

63,624 

(') 

2,166 
19,584 
24,658 

12,0(X 
3,337 
1,657 

1,205 


Taxable 
income 


(Thousand 
dollars) 


(7) 


362,628 

358,831 

(  =  ) 
27,859 
106,654 
152,623 

56,936 
8,433 
2,828 

2,808 

3,797 


294,826 
293,522 

3,195 
22,024 
92,766 

147,825 
24,967 
2,585 

1,304 


184,996 

(^) 

3,794 
31,106 
72,114 

61,147 

11,054 

4,212 

1,514 

1,485 


176,508 
176,079 

(-') 

13,556 
46,393 
61,205 

31,312 

U,683 

10,529 

1,239 

429 


87,356 
87,356 

3,004 
20,341 
45,353 

15,364 
1,162 


111,398 
111,341 

2,786 
25,535 
43,464 

30,299 
6,996 
2,136 


Income   tax 
after 
credits 

(Thousmid 
dollars) 


(8) 


67,168 
67,168 

3,895 
16,683 
27,525 

13,191 
2,895 
1,400 

1,489 


65,950 
65,950 

468 

3,590 

16,663 

35,153 
3,934 
1,121 


40,052 

40,052 

(  =  ) 

551 

4,753 

13,226 

14,752 

3,915 

1,933 

364 


37,935 
37,935 

1,918 
7,332 
11,244 

7,530 

4,104 

5,117 

667 


16,339 
16,839 

432 
3,279 
8,251 

3,609 

520 


23,133 
23,133 

399 
4,177 
8,033 

7,171 

2,341 

996 


142 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Retiirns/1967  •   Proprietorships 


Table    2.12— NUMBER  OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX    AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY    SIZE   OF  ADJUSTED   GROSS    INCOME  AND    BY    SELECTED    INDUSTRIES —Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thousand 
dollara) 


Adjusted  gross   income 


(Thouand 
dollara) 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 

(Thou  a  and 
dollara) 


Taxable 
income 


Income  tax 
after 
credits 


(1) 


(2) 


O) 


M 


(5) 


(6) 


(7) 


RETAIL  TRADE — Continued 

Fuel  and  Ice  Dealers 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2jOOO  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Florists 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Newsstands 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

FINANCE,  INSURANCE,  AMD  KEAL  ESTATE 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Credit  Agencies  Other  Than  Banks 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000- under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Security  Brokers.  Dealers,  and  Flotation  Companies 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


1<;,205 
12,208 
(  =  ) 

6,782 
3,081 

849 
85 
14 
1 

1,997 


22,508 
16,422 

(  =  ) 

4,190 
6,583 
4,318 

1,067 
55 
9 

1 

6,086 


12,925 

10,332 

(=) 
2,793 
5,779 
1,303 


(^) 


543,289 

452,994 

5,181 

52,712 

162,098 

164,785 

58,899 

7,379 

1,848 

92 

90,295 


5,359 
4,574 

I.') 
1,642 

1,531 
297 
102 


16,359 
13,812 

5,386 
4,793 

2,062 
502 
262 
10 

2,547 


14,205 

12,208 

(') 

6,782 
3,081 

849 
85 

14 

1 


22,508 
16,422 

4,190 
6,583 
4,318 

1,067 
55 


6,086 


12,925 
10,332 

2,793 
5,779 
1,303 


2,593 


548,651 

456,803 

5,181 

52,911 

163,095 

166,095 

59,885 

7,625 

1,916 

95 

91,848 


5,365 
4,580 

(') 
1,642 

1,531 

302 

103 

5 

785 


16,359 
13,812 

5,386 
4,793 

2,062 
502 
262 
10 

2,547 


657,567 

530,089 

(^) 
(=) 

179,854 
148,155 

150,838 
25,783 
13,126 

127,478 


681,962 
577,921 

96,143 
173,955 
200,447 

96,240 

9,533 

810 

15 

104,041 


202,193 
183,  623 

57,736 
76,587 
43,496 


504 


18,  570 


5,738,222 

5,915,254 

16,193 

233,781 

1,185,334 

2,053,331 

1,822,248 

421,395 

171,446 

11,526 

822,968 


81,747 

>.') 
22,265 

32,306 

11,888 

4,822 

357 

9,290 


319,315 
266,556 

i') 

(.') 

35,509 
91,281 

50,363 

42,722 

37,152 

2,957 

52,759 


134,034 
131,165 

(^) 

(^) 
51,572 
40,944 

24,933 
5,690 
2,209 
1,392 

2,869 


161,777 
154,541 

15,966 
47,259 
57,636 

26,988 
3,535 
1,238 
1,631 

7,236 


73,911 

71,112 

(  =  ) 

9,273 
43,747 
16,107 

(^) 

131 


6,404,873 

6,296,116 

7,141 

201,270 

1,226,432 

2,232,452 

1,688,829 
487,801 
302,170 
100,021 

108,757 


113,074 
117,906 

(.') 
22,554 

44,290 

20,499 

17,095 

6,683 

'4,832 


260,178 
263,352 
(') 

42,830 
66,886 

60,259 

34,487 

46,424 

9,968 

'3,174 


60,016 
60,425 

21,551 
19,134 

14,488 

2,287 

706 


72,797 
71,835 

4,554 
20,533 
29,987 

15,518 

1,348 

5 

I79 

962 


21,294 
20,350 

5,572 
8,780 
5,662 

25 


2,242,242 

2,239,341 

5,215 

81,796 

443,035 

820,723 

706,952 

134,390 

46,859 

371 


2,901 


24,257 
26,368 

(') 
7,431 

13,301 

4,218 

1,319 

31 

'2,111 


80,425 
87,294 

(^) 

(') 

18,042 
15,530 

19,864 

19,077 

13,849 

49 

'6,869 


74,018 
70,740 

<P 

30,021 
21,810 

10,445 
3,403 
1,503 
1,392 

3,278 


88,980 
82,706 

11,412 
26,726 
27,649 

11,470 
2,187 
1,233 
1,710 

6,274 


52,617 
50,762 

3,701 
34,967 
10,445 

106 
1,855 


4,162,631 

4,056,775 

1,926 

119,474 

783,397 

1,461,729 

981,877 
353,411 
255,311 
99,650 

105,856 


38,817 
91,538 

(-) 
(.') 
15,123 

30,989 

16,231 

15,776 

6,652 

'2,721 


179,753 
176,058 

(') 

(-) 

24,788 
51,356 

40,395 
15,410 
32,575 
9,919 

3,695 


84,517 
84,123 

26,489 
27,686 

20,335 
5,068 
2,013 
1,143 

394 


99,885 
99,863 

7,894 
24,448 
40,742 

21,516 

3,168 

1,096 

892 

22 


37,436 
37,436 

2,851 
22,996 
10,262 

114 


4,257,662 

4,247,101 

1,698 

74,769 

632,922 

1,514,529 

1,304,536 
396,650 
242,175 
79,822 

10,561 


87,434 
87,434 

14,839 
34,926 
16,958 
13,400 
3,694 


188,055 
187,773 
(') 

23,699 
43,723 

46,077 
28,239 
37,581 
7,552 

282 


Business  Returns/1967  •   Proprietorships 


143 


PROPRIETOEIS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table    2.12— NUMBER   OF    RETURNS,    NUMBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND   NONTAXABLE    RETURNS,    BY    SIZE  OF  ADJUSTED   GROSS    INCOME  AND    BY    SELECTED    INDUSTRIES —Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(  Thousand 
dollsra) 


Adjusted  gross   Income 


(Thousand 
dollara) 


Net  profit 

(less  loss) 

(Thousand 

tbllora) 


Other  income 
(less  loss) 

(Thoua^d 
dollara) 


Taxable 
income 


ira) 


Income  tax 

after 

credits 

(ThauaMyd 
dollara) 


FINANCE,  INSURANCE,  AND  REAL  ESTATE— Continued 

Commodity  Contracts  Brokers,  Dealers,  Security  and  Commodity 
Exchanges,  and  Allied  Services 

Total 

Taxable  returns ,  total 

$600  under  $2jOOO 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,0,00  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Insurance  Agents,  Brokers,  and  Service 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Real  Estate  Operators,  Except  Developers. and 
Lessors  of  Buildings 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Lessors  of  Real  Property  Other  Than  Buildiiigs 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Real  Estate  Agents ,  Brokers .  and  Managers 

Total 

Taxable  returns,  total 

$600  under  $2^000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Subdividers  and  Developers 
Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


7,212 
5,955 

(') 
(') 
2,478 

1,371 

346 

153 

12 


157,770 

15,820 
57,747 
58,568 

21,718 

2,109 

405 


10,280 

(^) 

3,386 
3,319 

1,440 

366 

161 

IS 

3,782 


73,003 

54,907 

(=) 
9,769 
22,518 
16,285 

4,013 

842 

265 

19 

18,096 


171 

(.' 
20 
62 
64, 

19 
2, 


,757 

622 

168 

352 

13 


1,142 

1,077 

276 

58 

9 


7,212 
5,955 

(') 
2,478 

1,371 

346 

153 

12 

(=) 


178,391 
158,100 

15,820 
57,946 
58,635 

21,775 

2,114 

407 


14,069 
10,285 

(') 

I'} 
3,386 
3,319 

1,440 

366 

166 

18 

3,784 


73,010 

54,914 

(^) 
9,769 
22,518 
16,285 

4,013 

847 

267 

19 

18,096 


208,111 
172,129 

(^) 

20,740 
62,889 
64,790 

19,759 

2,188 

354 

13 

35,982 


4,219 
3,763 

(.'} 
1,142 

1,077 

276 

62 

9 


97,798 
71,053 

(^) 
20,635 

20,979 

13,718 

7,158 

828 


2,475,311 

2,285,394 

('} 

86,919 
427,  X7 
811,936 

744,015 

160,075 

48,139 

1,165 

189,917 


282,593 
172,259 

(^) 
(') 

28,504 
41,505 

39,533 
32,463 
19,977 
4,296 

110,334 


88,180 

12,305 
29,273 
23,197 
12,840 
6,671 
2,274 
174 

28,343 


1,991,969 
1,794,541 

(^) 

90,476 
458,689 
646,780 

484,434 

87,924 

19,625 

662 

197,428 


162,223 
114,705 

(') 
55,810 

31,332 
11,199 
4,612 
1,060 


140,599 
143,711 

(.') 
34,300 

39,261 

24,163 

27,231 

9,576 


2,201,766 
2,148,104 

(') 

63,245 
442,721 
813,223 

618,723 

137,618 

61,726 

8,632 

53,662 


184,298 


196 

153 

f' 

f  = 

24 

059 

47 

170 

42 

133 

25 

347 

29 

195 

25 

159 

111 

355 

687,681 
652,752 

(^) 

35,899 
160,443 
220,081 

116,025 
57,008 
44,645 
17,061 

34,929 


77,367 
476,388 
895,143 

553,521 

140,384 

54,767 

16, 662 

33,486 


89 

344 

96 

287 

(2 

f2 

16 

108 

33 

890 

18 

797 

8 

638 

10 

390 

(') 


(') 


(=) 


34,071 
34,842 

'■V 

(  =  ) 
8,243 

12,678 

7,121 

4,124 

692 

(=) 


1,063,333 
1,040,861 

30,678 
198,103 
387,662 

346,645 

60,336 

15,302 

281 

22,972 


'15,870 
3,140 

(^) 

(=) 
3,167 
3,428 

3,082 

17 

'772 

'351 

'24,010 


40,083 

28,249 

(^) 
5,259 
8,982 
8,574 

4,274 
752 
'176 
'147 

11,834 


782,708 
776,061 

(^) 

33,366 
179,347 
313,914 

209,663 

31,022 

7,124 

'153 

6,647 


4,376 
8,908 

(=) 

'1,607 

3,910 

1,095 

723 

'36 


106,528 

103,869 

(') 

26,057 

26,583 

17,042 

23,107 

8,884 


1,137,933 
1,107,243 

(^) 

32,567 
244,618 
425,561 

272,078 

77,282 

46,424 

8,351 

30,690 


200,168 
188,013 

I') 

20,892 

43,742 

39,051 
25,330 
29,967 
25,510 

12,155 


647,593 
624,503 

30,640 
151,461 
211,507 

111,751 
56,256 
44,821 
17,208 

23,095 


1,467,116 
1,440,277 

(^) 

44,001 
297,041 
581,229 

343,853 
109,362 
47,543 
16,815 

26,839 


34,963 
37,379 

(') 
17,715 

29,930 
17,702 
7,915 
10,426 


105,315 
105,282 

(^) 
21,977 

30,054 

19,565 

22,013 

8,115 


1,436,723 
1,433,292 

(') 

23,871 
227,325 
530,747 

478,762 

112,827 

50,835 

8,162 

3,431 


139,193 

138,850 

(^) 
(=) 

13,140 
32,382 

31,271 
20,236 
22,652 
13,137 

343 


440,168 

(') 

14,462 

85,238 

151,860 

91,520 
46,334 
36,123 
13,926 

3,722 


1,462,805 
1,461,346 

(^) 

27,482 
244,254 
595,920 

424,009 
112,973 
43,093 
13,029 


72,509 
72,087 

(') 
I') 
10,100 

25,433 

15,308 

6,937 

3,633 


(8) 


32,894 
32,894 

(.') 
3,983 

6,967 
7,109 
10,236 
4,172 


316 

448 

316 

448 

f2 

) 

3 
36 
96 

422 
482 
183 

113,109 
39,420 
23,676 
4,044 

43,260 

(^) 

(^) 
2,108 
6,076 

7,753 
7,137 
10,531 
9,464 


106,432 

106,432 

(^) 
1,975 
13,159 
28,012 

21,377 

16,802 

16,961 

7,668 


315,142 

315,142 

(') 
3,953 
33,613 
103,191 

99,262 

33,789 

19,623 

6,624 


22,391 
22,391 

(^) 
(  =  ) 
1,770 

6,317 
5,397 
3,123 
4,797 


(=) 


(=) 


144 

PROPEUETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Retums/1967  •    Proprietorships 


Table    2    12— NUMBER  OF    RETURNS,    NUhfBER   OF   BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX    AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY    SIZE  OF  ADJUSTED  GROSS    INCOMi:  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  indufitry  and  size  of  adjusted  gross  income 


FINANCE,   IMSURAUCE,  AND  HEAL  ESTATE— Continued 
Operative  Builders 

Total 

Taxable  returns,  total 

$600  under  $2,000 ■ 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more ■ 

Nontaxable  returns 

Combinations  of  Real  Estate,  Insurance.  Loans. 
and  Law  Offices 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  undet  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

SERVICES 

Total 

Taxable  returns ,    total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Hotels 
Total 

Taxable  returns,   total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Tourist  Courts  and  Motels 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000' under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Tfa-aller  Parlis  and  Camps 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


Number  of 
returns 


(1) 


6,722 
5,462 

1,994 

2,011 

1,307 
120 
30 


32,637 
25,445 

2,793 
6,383 
10,395 

5,250 

518 

105 

1 

7,192 


2,277,139 

1,908,162 

59,443 
297,470 
648,826 
561,276 

280,902 

51,451 

8,479 

315 

368,977 


11,247 
6,237 

1,994 

2,194 
1,374 

569 

75 
26 


38,965 


(2 

6 

383 

10 

373 

6 

111 

2 

418 

399 

78 

9 

24,531 
17,351 

3,391 
7,780 
4,754 

1,025 

171 

27 

4 

7,180 


Number  of 
businesses 


(2) 


6,722 

663,692 

5,462 

558,890 

1,994 

121,337 

2,011 

165,171 

1,307 

226,570 

120 

27,711 

30 

18,101 

(=) 


32,637 
25,445 

2,793 

6,383 

10,395 

5,250 

518 

105 

1 

7,192 


59,443 
302,856 
661,627 
574,625 

287,873 

53,170 

8,805 

336 

378,952 


39,005 
26,608 

(^) 

6,383 
10,373 

6,145 

2,418 

404 

79 

9 

12,397 


24,532 
17,352 

3,391 
7,780 
4,754 

1,025 

171 

28 

4 

7,180 


Business 
receipts 


(Thotiaend 
dollars) 


(3) 


I.'} 


507,226 
455,525 

16,846 
73,096 
163,987 

167,104 

26,087 

8,379 


245,652 

L,  063, 993 
i, 403, 342 
',945,415 

1,594,006 

1,907,825 

.,033,395 

75,133 


1,253 

358,725 

6,243 

203,789 

1,994 

16,676 

2,194 

45,685 

1,374 

77,210 

569 

51,345 

80 

4,603 

27 

4,688 

5 

3,577 

5,010 

154,936 

837,667 
614,975 

(') 

66,030 
191,732 
172,414 

126,926 

41,568 

10,481 

1,954 

222,692 


282,889 

198,233 

(') 

19,433 
51,762 
63,158 

45,823 

9,044 

1,813 

392 


Adjusted  gross   income 


(Thouatrd 
tbttatu) 


(4) 


87,618 
93,070 

13,465 

28,861 

38,963 
7,724 
4,057 


426,087 
413,347 

11,429 

50,675 

147,195 

154,626 

33,368 

15,472 

582 

12,740 


27,779,432 

27,180,332 

88,797 
1,091,864 
4,832,290 
7,730,003 

8,445,372 

3,358,054 

1,282,739 

351,213 

599,100 


77,486 
77,857 


14,863 
18,658 

17,236 
4,500 
4,739 

11,391 

^371 


302,579 
301,080 

(^) 
22,285 

76,138 
83,902 

69, 141 
26,220 
11,964 
10,237 
1,499 


185,499 

180,219 

(=) 

11,377 
57,447 
63,576 

27,854 
10,949 
4,515 
4,153 

5,280 


Net  profit 
(less  loss) 


(5) 


42,424 
47,031 

8,211 

13,442 

23,015 

546 

1,817 


173,412 
166,800 

7,715 
20,750 
59,677 

65,813 

9,693 

3,137 

15 

6,612 


58,905 
535,511 
,681,732 
,733,835 

,007,683 

,182,745 

509,571 

12,964 

247,029 


^222 
19,323 


6,120 
6,849 

4,524 
430 
'426 

'369 

'19,545 


83,095 
90,072 

4,689 
26,297 
29,109 

24,177 

4,411 

576 

40 

'6,977 


24,302 
24,274 

'212 
7,201 
8,256 

7,526 

1,989 

'493 

'269 

28 


Other  income 

(less  loss) 

(Thouimid 

dollar  a) 


(6) 


45,194 
46,039 

5,254 

15,419 

15,948 
7,178 
2,240 


252,675 
246,547 

3,714 
29,925 
87,518 

88,813 

23,675 

12,335 

567 

6,128 


,759,454 

.,407,386 

29,892 

506,353 

1,150,558 

.,996,168 

1,437,689 

.,175,309 

773,168 

333,249 

352,071 


77,708 
58,534 

4,275 

8,743 
11,809 

12,712 
4,070 
5,165 

11,760 

19,174 


219,484 

211,008 

17,596 
49,841 
54,793 

44,964 
21,809 
11,383 
10,197 

8,476 


5,252 


Taxable 
income 


(Jhotiaand 


(7) 


64,713 
64,125 

5,521 

19,239 

30,492 
5,940 
2,933 


289,701 
289,208 

3,514 
25,769 
98,712 

121,041 

27,624 

11,987 

561 

493 


1,094,583 

',019,996 

25,133 

443,907 

1,621,713 

',223,038 

.,586.826 

;, 787, 738 

.,044,156 

287,485 

74,587 


54,608 
53,999 


8,866 
13,309 

12,854 
3,435 
3,212 
9,847 

609 


215,764 
211,311 

(  =  ) 
8,347 
44,903 
61,682 

56,951 

21,604 

9,579 

7,935 

4,453 


61,197 

113,121 

55,945 

117,358 

(=) 

(.') 

U,589 

3,295 

50,246 

31,689 

55,320 

43,597 

20,328 

22,258 

8,960 

9,012 

5,008 

3,795 

4,422 

3,545 

Income  tax 
after 
credits 


(8) 


W,637 
14,637 

861 

3,506 

7,026 
1,945 
1,299 


67,320 
67,320 

507 
4,049 
18,091 

29,195 

9,700 

5,501 

277 


4,668,644 

4,668,644 

3,530 

65,029 

417,528 

949,897 

1,602,895 
982,450 
487,052 
160,263 


15,870 
15,870 


1,376 
2,541 

3,097 
1,167 
1,446 
5,864 


46,981 
46,981 

(=) 
1,082 
6,241 

10,597 

13,446 
7,272 
4,444 
3,855 


24,935 

(  =  ) 

464 
4,883 
7,720 

4,981 
3,154 
1,604 
1,905 


Business  Returns/1967  •   Proprietorships 


145 


PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table    2.12— NUMBER   OF    RETURNS,    NUMBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX    AFTER 
CREDITS,    FOR   TAXABLE  AND  NONTAXABLE    RETURNS,    BY    SIZE   OF  ADJUSTED   GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thousand 
doUora) 


Adjusted  gross   inc< 


(Thoua^d 
doiJaraJ 


Net  profit 
(less  loss) 

(  Thouaand 
dotlara) 


Other  income 
(less  loss) 

(Thousand 
dot  I  art) 


Taxable 
income 


(Thouamd 
dollora) 


Income  tax 
after 
credits 

(Thoua^d 
dallara) 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


SERVICES — Continued 
Other  Lodging  Places 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Coin-oberated  Laundries  and  Diy  Cleaning 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Other  Laundries  and  Dry  Cleaning  Plants 

Total., 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50, 000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Photographic  Studios 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$501000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Beauty  Shops 

Total 

Taxable  returns,  total 

$600  under  $2,000 , 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Barber  Shops 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

■footnotes  at  end  of  table. 


31,903 

18,663 

2,194 
6,383 
6,184 
3,244 

522 

115 
17 


13,240 


30,579 

21,869 

?) 
2,593 
8,976 
8,107 

1,876 

100 

17 

1 

8,710 


48,486 
35,078 

8,179 

14,163 

8,972 

1,861 
95 
13 

13,408 


30,661 
27,868 

4,787 

12,168 

8,831 

1,523 

125 
36 

2,793 


210,880 

169,766 

10,373 
37,502 
77,032 
41,063 

3,635 

151 

10 


126,291 

100,757 

4,588 
30,121 
52,263 
13,327 

421 
30 


25,534 


31,903 
18,663 
2,194 
6,383 
6,184 
3,244 

522 

115 

17 

4 

13,240 


8,710 


48,839 
35,203 

8,179 
14,163 
9,040 

1,918 
95 
13 

13,636 


30,661 
27,868 

4,787 

12,168 

8,831 

1,523 

125 

36 

2,793 


211,301 
169,987 
10,373 
37,502 
77,032 
41,197 

3,717 
156 
10 


126,292 

100,757 

4,588 
30,121 
52,263 
13,327 

421 
30 


25,535 


206,158 

131,990 

8,269 
34,722 
46,437 
32,367 

7,513 

2,404 

191 

87 

74,168 


30,670 

459,683 

21,960 

356,158 
30,039 

2,593 

8,976 

115,095 

8,141 

142,099 

1,933 

63,550 

100 

4,259 

17 

720 

1 

41 

103,525 


1,162,796 

983,158 

(^) 

125,655 
212,522 
391,754 

208,685 

18,543 

3,069 

179,638 


345,808 
310,422 

34,255 

72,884 

128,187 

62,592 
6,644 
3,146 

35,386 


1,706,597 
1,455,438 

39,593 

235,735 
501,497 
503,071 

161,409 

11,988 

2,145 


857,129 

749,893 

12,326 
142,603 
386,112 
190,298 

14,684 
2,846 
1,024 

107,236 


153,973 

142,594 

3,104 
20,896 
45,481 
41,289 

13,826 
7,571 
2,612 
7,815 

11,379 


271,003 
250,091 

9,812 

66,971 
110,693 

52,327 

6,429 

2,573 

923 

20,912 


335,350 
312,888 

30,956 
102,347 
116,472 

52,201 
6,248 
1,923 

22,462 


235,215 
278,781 

16,806 
88,224 
117,634 

41,741 
8,100 
5,799 


15,385 
133,434 
577,666 
523,464 

95,963 
9,011 
1,180 

60,768 


724,396 
670,174 

6,833 
115,589 
370,508 
163,312 

10,793 

2,265 

874 

54,222 


22,038 

22,367 

1,439 
8,024 
8,916 
4,634 

^937 
395 
119 
185 


63,959 
62,000 

(=) 

1,164 
18,109 
25,874 

16,493 
698 

135 
13 

1,959 


199,723 
187,376 

23,064 
53,914 
69,302 

35,883 

2,647 

420 

12,347 


86,064 
82,012 

8,559 
22,203 
29,266 

18,558 

2,033 

858 

4,052 


446,724 

408,682 

11,511 

78,857 

140,459 

137,593 

37,659 

2,545 

53 

38,042 


440,662 

398,660 

6,499 

86,555 

218,081 

83,741 

3,005 
579 
200 

42,002 


131,935 

120,227 

1,665 
12,872 
36,565 
36,655 

14,763 
7,176 
2,631 
7,900 

11,708 


207,044 

138,091 

(=) 

3,648 
48,862 
84,819 

35,834 

5,731 

2,438 

926 

18,953 


135,627 
125,512 

7,892 
48,433 
47,170 

16,318 
3,601 
1,503 

10,115 


196,769 

8,247 
66,021 
83,368 

23, 183 
6,017 
4,941 


970,147 
947,421 
3,874 
54,577 
437,207 
385,871 

58,304 
6,466 
1,122 

22,726 


283,734 

271,514 

334 

29,034 

152,427 

79,571 

7,788 

1,686 

674 

12,220 


87,947 

87,135 

314 

9,233 

24,968 

27,791 

9,486 
6,175 
2,135 
6,983 

312 


171,735 
167,938 

3,887 
36,356 
76,817 

42,332 

5,393 

2,049 

872 

3,797 


190,779 

11,013 
50,814 
79,049 

42,036 
5,462 
1,621 


177,318 
176,967 

6,463 
47,923 

77,858 

33,423 
6,538 
4,643 


840,449 

4,376 

62,114 

322,673 

364,140 

78,243 
7,834 
1,069 


5,972 


368,644 

367,328 

1,913 

41,760 

199,452 

102,877 

8,704 

1,905 

7L2 


(8) 


19,408 

19,403 

44 
1,353 
3,969 
5,056 

2,163 
2,229 

i,ca3 

3,576 


30,946 
30,946 

497 

5,216 

12,798 

9,214 

1,802 

948 

445 


34,221 
34,221 

1,565 

7,436 

13,143 

9,313 

1,909 

742 


34,314 
34,814 

878 
7,743 
13,972 

7,715 
2,241 
2,244 


147,035 

147,035 

62C 
9,130 
51,403 
64,736 

13,010 

2,661 

475 


61,200 

61,200 

265 
6,107 
31,954 
20,039 

1,794 
716 
325 


146 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •    Proprietorships 


Table    2.12— NUMBER   OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED   GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME  TAX   AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE    RETURNS,    BY    SIZE  OF  ADJUSTED  GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross   income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


Adjusted  gross   income 


(Thouand 
dollari) 


Net  profit 
(less  loss) 


Other  income 
(less  loss) 

(ThouB^d 
dollar*) 


Taxable 
income 


(ThouMtnd 
dollara) 


Income  tax 

after 

credits 


(1) 


(2) 


(3) 


(■4) 


(5) 


(6) 


(7) 


SERVICES — Continued 

Shoe  Repair  Shops ,  Shoe  Shine  Parlors ,  and  Hat  Cleaninj;  Shops 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Funeral  Service  and  CrPTn^tories 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Garment  Pressing.  Alteration,  and  Repair 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Other  Personal  Services 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Advertising 

Total 

Taxable  returns,    total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Services  to  Buildines 
Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


17,982 
12,966 

4,189 
6,583 
1,772 


5,016 


13,540 
11,745 

(  =  ) 

(^) 
2,593 
4,399 

3,151 

191 

15 


(.') 


17,258 
12,070 

2,394 
4,987 
2,638 

253 
3 


52,244 

38,480 

4,183 
8,976 
16,557 
7,315 

870 
70 


13,764 


17,178 
15,146 
(^) 

4,787 
5,728 

2,552 

241 

41 

2 

2,032 


50,648 

41,877 

2,393 

9,968 

19,150 

9,693 

637 


8,771 


17,982 

12,966 

(') 
4,189 
6,583 
1,772 


13,540 
11,745 

2,593 
4,399 

3,151 

191 

15 


17,268 

12,080 

(-) 
2,394 
4,987 
2,638 

263 
3 

5,188 


52,443 

38,679 
4,183 
8,976 

16,756 
7,815 

870 

70 

9 

13,764 


17,208 
15,176 

4,787 
5,728 

2,577 

246 

41 

2 

2,032 


50,653 

41,882 

2,393 

9,968 

19,150 

9,693 

637 


172,619 
147,285 

30,596 
62,305 
42,692 


602,058 
576,574 

65,437 
188,998 

253,444 

28,343 

5,299 


130,  X2 
112,743 

11,908 
46,173 
34,314 

15,951 
42 

17,599 


167,661 

149,452 

7,502 
24,245 
57,851 
36, ^40 

20,032 
2,256 
1,226 

18,209 


497,259 
449,110 

(  =  ) 
39,774 
116,842 

208,319 

33,131 

21,960 

1,977 

48,149 


391,853 

340,724 

6,692 
46,155 
103,949 
138,732 

35,879 

1,U6 


102,U5 
94,767 

15,879 
50,266 
22,500 


199,685 
195,098 
(=) 

19,293 
64,481 

92, 639 

11,834 

2,113 


97,310 
88,936 

8,575 
36,798 
33,377 

7,048 
463 

8,374 


303,780 

285,451 

6,593 

32,268 

122,371 

96,094 

22,239 
4,753 
1,133 

18,329 


227,935 
224,405 
(•) 

38,912 
78,982 

71,406 

15,364 

6,384 

6,593 

3,530 


346,780 

326,317 

3,327 

35,674 

143,048 

123,947 

17,636 
755 


57,558 
51,796 

10,445 
24,326 
13,074 


5,762 


145,548 
14i,970 
(-) 

13,162 
46,656 

73,729 
8,610 
1,501 


(.') 


38,076 
32,952 

4,757 

13,181 

9,186 

4,038 
I3 

5,124 


64,372 

54,519 

4,098 
15,137 
19,066 
11,113 

4,376 
464 
215 

9,853 


87,387 
82,442 
(') 

12,010 
26,023 

33,109 

6,044 

1,772 

264 

4,945 


139,740 

128,389 

2,789 
19,911 
49,070 
46,013 

9,396 
248 

11,351 


44,557 
42,971 

5,434 
25,440 
9,426 


1,586 


54,137 

50,128 

(  =  ) 
(■') 

6,131 
17,825 

18,910 

3,224 

612 


(') 


59,234 
55,984 

3,818 
23,617 
24,191 

3,010 
466 

3,250 


239,403 

230,932 

2,495 

17,081 

103,305 

84,981 

17,863 

4,289 

916 

8,476 


140,548 
141,963 

26,902 
52,959 

38,297 
9,320 
4,612 
6,329 

'1,415 


207,040 

197,928 

538 
15,763 
93,978 
77,929 

8,240 
507 

9,112 


55,943 
55,775 

6,193 
29,439 
15,101 


148,768 
148,049 

10,801 
46,406 

77,040 
10, 635 
1,819 

(•■) 


52,136 
51,050 

3,442 
18,913 
21,974 

5,715 
318 

1,036 


164,461 

164,047 

2,417 
12,015 
66,353 
62,106 

16,514 

3,756 

386 


152,784 
152,656 

{') 

(  =  ) 

20,984 
52,296 

55,613 

12,586 

5,293 

3,248 

128 


132,639 

182,122 

776 
13,272 
71,934 
79,588 

14,223 
600 


Business  Returns/1967  •   Proprietorships 


147 


PROPRIETORS'  ADJUSTED  GROSS  1NC<M4E  AND  TAX 


Table    2.12— NUMBER   OF    RETURNS,    NUMBER  OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME  TAX   AFTER 
CREDITS,    FOR  TAXABLE  AND   NONTAXABLE   RETURNS,    BY    SIZE  OF   ADJUSTED   GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES —Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 

businesses 


Business 
receipts 


Adjusted  gross  income 


(  Thouaiwtd 
dollars) 


Net  profit 

(less  loss) 


Other  income 
(less  loss) 

(Thouttnd 
dollara) 


Taxable 
income 


(Thou3Wid 
dollora) 


Income  tax 
after 
credits 

(ThoutKid 
doJlmrt) 


SERVICES — Continued 


Consultinfi  Services 


Total. 


Taxable  returns,  total... 

$600  under  $2,000 

$2,000  under  $5,000.... 
$5,000  under  $10,000.. 
$10,000  under  $20,000., 


$20,000  under  $50,000... 
$50,000  under  $100,000-. 
$100,000  under  $500,000. 
$500,000  or  more 


Nontaxable  returns. 


Other  Business  Services 


Taxable  returns,  total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,000  or  more , 


Nontaxable  returns. 


Top  and  Body  Repair  Shops 


Taxable  returns,  total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,  000  or  more 


Nontaxable  returns. 


General  Repair  Shops 


Taxable  returns,  total. 


$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000., 
$500,000  or  more 


Nontaxable  returns. 


Tire,  Faint,  and  Other  Repair  ^ops 


Total 

Taxable  returns,  total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000., 
$10,000  under  $20,000. 


$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500, 000  or  more 


Nontaxable  returns. 


Radio  and  TV  Repair  Shops 


Taxable  returns,  total. 


$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000... 

$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


61,622 

5-;,  388 

(  =  ) 

4,787 
10,412 
21,345 

14,492 

2,193 
719 
41 

7,234 


157,263 

133,701 

2,992 
16,557 
50,924 
50,156 

11,425 

1,270 

356 

21 

23,562 


22,268 

17,452 

3,990 
9,375 
3,348 


C^) 


Nontaxable  returns. 


4,816 


79,222 

58,011 

2,598 
17,953 
25,334 
11,034 

1,025 
60 

7 

21,211 


17,099 
13,109 

3,790 
5,984 
2,444 

681 


3,990 


37,580 

30,797 

1,595 

5,585 

15,759 

7,456 

392 


5,783 


61, 658 
54,423 

4,787 
10,412 
21,345 

14,521 

2,198 

720 

41 

7,235 


158,039 

134,078 

2,992 
16,557 
50,924 
50,424 

11,508 

1,290 

362 

21 

23,961 


22,268 
17,452 

3,990 
9,375 
3,348 


(') 


4,816 


79,222 

58,011 

2,598 
17,953 
25,334 
11,034 

1,025 
60 

7 


17,149 
13,159 

3,790 
5,984 
2,444 

731 
1 

3,990 


37,580 

30,797 

1,595 

5,585 

15,759 

7,456 

392 
(  =  ) 


6,783 


589,228 
545,247 

13,378 

77,713 

140,311 

220,610 

64,455 

24,512 

3,540 

43,981 


1,701,498 

1,411,876 

8,402 

91,082 

368,609 

474,963 

353,882 

88,329 

21,869 

4,740 

289,622 


572,055 
519,858 

46,702 
219,906 

172,521 

77,450 
(  =  ) 


52,197 


1,656,414 
1,240,890 

15,cr?9 

264,403 
418,997 
388,233 

140,056 

13,288 

834 

415,524 


454,978 
388,137 

63,381 

92,953 

117,380 

111,034 
(  =  ) 

566 

66,791 


346,061 

298,813 

7,963 

30,574 

145,339 

92,956 

18,924 


47,243 


1,143,676 
1,131,783 

17,823 

77,664 

310,299 

426,497 

145,302 

119,633 

33,843 

U,893 


1,644,401 

1,608,058 

4,289 

62,623 

331,484 

679,255 

312,679 
84,949 
58,413 
24,366 

36,343 


162,659 
151,709 

15,521 

70,079 
44,116 

20,752 


10,950 


460,942 

424,605 

3,919 

67,653 

130,588 

139,836 

27,494 
3,742 
1,373 

36,337 


121,161 
114,795 

14,563 
45,940 
33,300 

19,964 
100 

6,366 


255,676 

245,876 

2,208 

20,856 

116,872 

95,178 

10,203 


9,300 


262,163 
258,682 

5,625 
29,625 
64,785 

109,822 

32,617 

14,065 

1,661 

3,481 


432,325 
423, 20i 
2,251 
30,050 
116,233 
159,408 

89,077 

20,211 

5,210 

764 

9,121 


106,184 
99,200 

7,207 
45,375 
31,655 

14,241 


6,984 


247,812 

222,766 

3,254 
44,274 
77,423 
73,974 

21,712 

2,128 

1 

25,046 


73,500 
71,196 

8,596 
24,841 
22,576 

15,029 
97 

2,304 


73,835 

69,233 

1,413 

8,008 

33,725 

20,030 

5,971 


4,552 


881,513 
373,101 

12,203 
48,039 
245,514 

316,675 

112,685 

105,568 

32,187 

8,412 


1,212,076 

1,184,854 

2,038 

32,573 

265,251 

519,847 

223,602 
64,738 
53,203 
23,602 

27,222 


56,475 
52,503 

3,314 
24,704 
12,461 

6,511 


3,966 


213,130 

201,839 

665 

23,379 

103,165 

65,862 

5,782 
1,614 
1,372 

11,291 


47,661 

43,599 

(  =  ) 
5,967 
a, 099 
10,724 

4,935 
3 

4,062 


181,841 

176,593 

795 
12,848 
83,147 
75,098 

4,232 


5,248 


816,176 
815,712 

6,635 

42,693 

205,402 

323,366 

114,934 

92,932 

29,676 

464 


1,074,577 

1,070,377 

1,342 

26,467 

2Cr7,942 

458,627 

240,338 
69,759 
47,283 
13,619 


4,200 


87,738 
87,405 

5,849 
33,731 
29,916 

16,820 


233,055 

236,776 

765 
24,223 
39,115 
95,824 

22,359 
3,285 
1,205 

1,279 


69,048 
68,416 

4,135 
24,215 
23,030 

16,447 


141,244 

139,533 

777 
8,580 
57,771 
63,234 

3,658 


1,711 


(8) 


221,373 

221,373 

I') 

915 

6,933 

37,769 

77,736 
40,140 
42,540 
15,337 


232,404 

232,404 

183 
3,935 
33,603 
83,774 

55,558 

24,266 

21,517 

9,563 


15,566 
15,566 

824 
5,145 
5,266 

3,961 


40,936 

40,936 

1X2 

3,433 

13,956 

16,755 

4,953 

1,164 

563 


12,791 
12,791 

602 
3,872 
4,140 

4,032 
38 


23,852 

23,852 

110 

1,263 

8,962 

11,338 

2,028 


Footnotes  at  end  of  table. 


148 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Busintss  Returns/1967  •   Proprietorships 


Table    2.12— NUMBER  OF    RETURNS,    NUMBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME   TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE  RETURNS,    BY    SIZE   OF  ADJUSTED   GROSS    INCOME  AND    BY    SELECTED    INDUSTRIES —Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Mumber  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Tbouaard 
doltars) 


Adjusted  gros?   income 


dollars) 


Net  profit 

(less   loss) 


Other  income 
(less  loss) 

(Thousand 
dollart) 


Taxable 

income 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


EKRVTCES — Continued 

Electrical  Repair  Shops.  Except  Radio  and  TV 

Total 

Taxable  returns,    total 

$600  under  $2,  000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns ■ 

Reupholsteiy  and  Furniture  Repair 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Other  Repair  Services.  Except  Automobile 

Total 

Taxable  returns,   total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500, 000  or  more 

Nontaxable  returns 

Motion  Picture  Production.   Distribution,   and  Related  Services 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Theatrical  Producers.  Bands.  Orchestras,  and  Entertainers 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more ," 

Nontaxable  returns 

Bowling  Alleys,  and  Billiard  and  Pool  Parlors 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Footnotes  at  end  of  table. 


21,149 

18,156 

3,391 

10,373 

3,648 


338 


C) 


23,510 
17,122 

4,588 

8,578 

3,075 

277 

1 
6,388 


95,659 

77,613 

2,992 

15,958 

37,302 

19,467 

1,811 

70 

12 

1 

18,046 


4,142 
3,378 

^') 

1,444 

566 

115 

51 

6 


50,603 

42,737 

3,990 

7,248 

17,537 

11,039 

2,278 

432 

194 

19 

7,866 


U,375 
7,419 

1,995 
3,391 
1,373 

392 
60 
9 


21,149 
18,156 

3,391 

10,373 

3,648 

338 
2 

2,993 


23,510 
17,122 

4,588 
6,578 
3,075 

277 


6,388 


95,659 

77,613 

2,992 
15,958 
37,302 
19,467 

1,811 
70 

12 
1 

18,046 


4,342 
3,378 

1,444 

566 

115 

51 

6 


50, 610 
42,744 

3,990 

7,248 
17,537 
11,039 

2,278 

437 

196 

19 

7,866 


11,575 
7,419 

1,995 
3,391 
1,373 

392 
60 


264,830 
245,582 

57,061 
84,045 
73,653 

28,104 
134 

19,248 


296,763 
217,256 

29,112 

106,404 

50,356 

16,871 
112 

79,507 


794,139 

689,357 

8,708 
76,766 
234,632 
267, 507 

87,030 

11,069 

3,311 

334 

104,782 


61,899 
52,749 
(') 

12,095 

16,256 

5,388 

7,985 

128 


('') 


318,058 

288,398 

10,708 
49,426 
63,857 
63,926 

49,853 
20,242 
26,300 
4,086 

29,660 


209,193 
136,902 

15,570 
52,936 
39,956 

20,694 
3,652 
1,554 

72,296 


155,685 
148,920 

12,334 
78,772 
48,083 

8,532 
215 

6,765 


139,524 
126,536 

17,472 
62,798 
37,405 

7,673 
102 


12,9 


642,226 

4,709 

59,227 

271,196 

252,745 

46,872 

4,258 

2,240 

979 

29,106 


31,  594 
80,785 

(  =  ) 

21,075 

14,386 
7,592 
9,073 

23,453 


469,555 

460.,  959 

5,553 

25,445 

133,683 

147,962 

64,357 
29,057 
34,619 
21,233 

7,596 


73,725 
65,992 

7,401 
24,478 
18,476 

10,356 
3,904 
1,199 

7,733 


56,882 
52,651 

7,780 
19,197 
19,609 

5,321 
67 

4,231 


58,411 
48,214 

7,822 
21,620 
12,744 

5,192 


10,197 


242,881 

224,677 

2,699 
26,440 
81,331 
85,299 

25,366 

2,366 

940 

236 

18,204 


12,206 
15,714 
(  =  ) 

(  =  ) 
4,694 

3,665 
1,662 

2,028 
'193 


38,890 

87,274 

3,274 

8,998 

27,271 

17,693 

12,310 

6,350 

10,200 

978 

l,ffl.6 


30,622 
27,370 

3,212 

12,406 

5,464 

4,537 
556 
17 

3,252 


98,803 
96,269 

4,554 
59,575 
28,474 

3,211 
148 

2,534 


81,113 
78,322 

9,650 
41,178 
24,661 

2,481 
10 


426,451 

417,549 

2,010 

32,787 

189,865 

157,446 

21,506 

1,692 

1,300 

743 

10,902 


69,388 
65,071 

16,362 

10,721 
5,930 
7,045 

23,646 


360,665 

374,585 

2,279 
16,447 
106,412 
130,069 

52,047 
22,707 
24,419 
20,305 

5,980 


43,103 
38,622 

4,189 
12,072 
12,012 

5,319 
3,348 
1,182 

4,481 


88,222 
88,222 

4,530 
44,166 
32,155 

6,751 
178 


69,915 
69,740 

6,046 
30,740 
25,895 

6,439 


384,776 

384,463 

1,333 

21,781 

145,063 

172,053 

36,059 

3,859 

2,008 

307 

313 


60,107 
60,107 

14,009 

10,745 
5,749 
6,533 

20,240 


298,200 

297,510 

1,717 
10,495 
73,140 
99,585 

48,791 
22,958 
25,473 
15,350 

690 


43,942 
42,124 

2,139 
13,403 
13,301 

8,895 

3,377 

992 

1,618 


Business  Returns/1967  •    Proprietorships 


149 


PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Table   2.12— NUMBER  OF   RETURNS,    NUMBER  OF   BUSINESSES,    BUSINESS   RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET   PROFIT,    TAXABLE   INCOME,    AND   INCOME  TAX  AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY   SIZE  OF  ADJUSTED  GROSS    INCOME  AND   BY   SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross   income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


(Thottaend 
doltara) 


Adjusted  gross  income 


(Thouamd 
dotl»ra) 


Net  profit 
(less  loss) 

(  Thouaertd 
±,ltar9} 


Other  income 
(less  loss) 

(ThouBond 
dollaf) 


Taxable 
income 


(Thouaand 
dollara) 


Income  tax 
after 
credita 

(Thottaand 
dollara) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


SERVICES — Continued 
Offices  of  Physicians  and  Sm^eons 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $3,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Offices  of  Dentists  and  Dental  Surgeons 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Offices  of  Osteopathic  Physicians 

Total 

Taxable  returns ,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Offices  of  Chiropractors 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Medical  Laboratories 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns 

Dental  Laboratories 

Total 

Taxable  returns,  total 

$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

Nontaxable  returns - 

Footnotes  at  end  of  table. 


152,974 
148,793 

(^) 

9,808 
25,874 

80,463 

28,226 

3,407 

18 

4,181 


82,055 
79,182 

(=) 

6,611 
29,775 

37,449 

3,857 

290 

4 

2,873 


7,032 
7,032 

2,553 

2,808 

432 

42 


18,211 
15,418 

3,990 
6,583 
3,822 

1,003 
(  =  ) 

5 

2,793 


2,450 
2,183 


(  =  ) 


558 

151 

39 

2 


(') 


7,854 
7,665 

3,192 
2,a7 

643 

1 


153,203 
149,022 

9,808 
25,874 

80, 567 

28,336 

3,422 

18 

4,181 


82,181 

79,308 

(^) 
(.') 

6,6U 
29,842 

37,503 

3,862 

290 

4 

2,873 


7,037 
7,037 

(  =  ) 
(^) 
2,553 

2,808 
437 
42 


18,211 
15,418 

3,990 
6,583 
3,822 

1,003 
5 

2,793 


2,450 
2,183 


(  =  ) 


558 

151 

39 

2 


(') 


7,864 
7,665 

3,192 
2,617 

643 
(  =  ) 


6,791,024 
6,727,648 

(') 

93, 563 
467,032 

3,383,986 

2,271,081 

503,891 

3,970 

63,376 


3,195,006 

3,160,373 

(') 
(=) 

121,312 
773,425 

1,835,765 

367,727 

49,235 

580 

X,633 


248,687 

248,687 

(  =  ) 
56,321 

127,363 

38,746 

7,873 


177,476 
163,910 

21,092 
46,571 
60,922 

34,574 
(=) 

87 


67,887 
64,453 

7,242 

25,448 

11,333 

7,373 

186 


(  =  ) 


(') 


181,763 
179,272 

33,907 
71,682 

32,186 
570 

{  =  ) 


5,480,177 
5,464,671 


75,: 
395, 


i,153 
,557 

2,680,576 
1,839,912 
457,413 


12, 
15, 


,488 
506 


1,915,517 
1,903,677 

(.') 
51,323 
452,520 

1,108,113 

245,711 

39,053 

2,480 

11,840 


166,118 
166,118 

37,912 

86,461 

21, ni 

5, en 


143,423 
142,654 

14,954 
47,627 
51,507 

26,912 

763 


51, 588 
50,114 

8,411 

18,315 

10,113 

5,206 

2,529 


C^) 


83,140 
82,869 

23,766 
36,684 

16,315 
(^) 

161 


4,168,390 
4,148,519 

(^) 
39,857 
234,989 

2,058,291 

1,487,496 

323,710 

2,693 

19,871 


1,627,613 
1,618,746 

42,735 
372,285 

967,981 

207,232 

25,&42 

"28 

8,867 


136,329 

136,329 

(.') 
(  =  ) 
29,208 

71, 614 

23,372 

4,248 


87,808 
88,065 

7,335 
25,269 
33,009 

21,976 
49 


23,806 
23,308 

2,255 

9,338 

4,157 

2,087 

58 


(^) 


59,243 
59,319 

15,356 
27,327 

11,484 
145 


1,311,787 
1,316,132 

35,296 
160,568 

622,285 

352,416 

133,703 

9,795 

^4,365 


287,904 
284,931 

3,588 
80,235 

140,132 

38,479 

13,411 

2,508 

2,973 


29,789 
29,789 

8,704 

14,847 
4,405 
1,429 


55,615 
54,589 

7,599 
22,358 
18,498 

4,936 
714 

1,026 


27,782 
26,806 

(  =  ) 
6,156 

8,977 
5,956 
3,119 
2,471 


23,897 
23,550 

(=) 
8,410 
9,357 

4,831 
16 


4,356,941 
4,353,998 

(^) 

41,010 
273,213 

2,103,268 

1,339,806 

386,805 

9,029 

2,943 


1,448,535 

1,444,792 

(.') 

27,255 
313,520 

860,493 

203,641 

33,377 

2,133 

3,743 


131,573 

131,573 

(^) 
27,769 

69,084 

24,511 

5,161 


84,893 
84,893 

5,007 
24,283 
33,321 

20,881 
702 


37,782 

37,321 

3,729 

13,628 
8,336 
4,393 
2,323 


53,716 
53,716 

(  =  ) 

11,840 
23,843 

13,194 
(=) 

157 


(8) 


1,322,541 
1,322,541 

6,576 
52,281 

533,474 

543,958 

178,877 

3,252 


335,344 
355,544 

'I' 

3,892 
57,598 

205,313 

71,855 

15,398 

1,251 


34,293 
34,293 

5,293 

17,021 
8,715 
2,463 


15,570 
15,570 

699 
3,833 
5,877 

4,607 
296 


11,332 
11,332 

(^) 
1,056 

3,638 
3,037 
2,007 
1,163 


10,231 
10,231 

(^) 
1,819 
4,790 

2,997 
(=) 

80 


(^) 


(.') 


150 

PROPRIETORS'  ADJUSTED  GROSS  INCOME  AND  TAX 


Business  Returns/1967  •   Proprietorships 


Table    2.12— NUMBER  OF    RETURNS,    NUMBER   OF    BUSINESSES,    BUSINESS    RECEIPTS,    ADJUSTED  GROSS    INCOME,    NET    PROFIT,    TAXABLE    INCOME,    AND    INCOME  TAX   AFTER 
CREDITS,    FOR  TAXABLE  AND  NONTAXABLE   RETURNS,    BY    SIZE   OF  ADJUSTED   GROSS    INCOME  AND   BY    SELECTED    INDUSTRIES— Continued 


Selected  industry  and  size  of  adjusted  gross  income 


Number  of 
returns 


Number  of 
businesses 


Business 
receipts 


dotlarB) 


Adjusted  gross  income 


(Thouaxid 
itollars) 


Net  profit 
(less  loss) 


Other  Income 

(less  loss) 

(Thouttnd 

dolUrm) 


Taxable 
income 


Income  tax 
after 
credits 

(Thouawid 


SERVI CES—  Continued 


Sanatoria,  and  Convalescent  and  Rest  Homes 


Taxable  returns,  total... 

$600  under  $2,000 

$2,000  under  $5,000-... 
$5,000  under  $10,000... 
$10,000  under  $20,000.. 


$20,000  under  $50,000... 
$50,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 


Nontaxable  returns. 


Legal  Services 


Total 

Taxable  returns,   total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,000  or  more 


Nontaxable  returns. 


Educational  Services 


Taxable  returns,  total.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,  000  or  more 


Nontaxable  returns. 


Engineering  Services 


Total 

Taxable  returns,  total. 


$600  under  $2,000 

$2,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,  000  or  more 


Nontaxable  returns. 


Architectural  Services 


Total 

Taxable  returns,   toteil.. 

$600  under  $2,000 

$2,000  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $20,000. 


$20,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $500,000.. 
$500,000  or  more 


Nontaxable  returns. 


Accounting.  Auditing. 
Total 


and  Booklteeping  Services 


Taxable  returns,  total... 

$600  under  $2,000 

$2,000  under  $5,000.... 
$5,000  under  $10,000... 
$10,000  under  $20,000.. 


$20,000  under  $50,000... 
$50,000  under  $100,000... 
$100,000  under  $500,000. 
$500, 000  or  more 


Nontaxable  returns. 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


12,971 
8,196 

1,995 
2,593 
2,151 

1,089 

141 

28 

K,115 


131,888 

121,739 

(^) 
4,189 
21,479 
47,199 

40,288 

7,019 
1,324 


97,592 
79,570 

12,368 
31,806 
27,326 

6,278 

341 

54 

1 

18,022 


39,281 
36,426 

1,995 
7,846 
17,264 

8,053 

864 

195 

10 

2,855 


16,337 

15,232 

2,428 
7,017 

4,022 

452 

U3 

3 


121,153 
112,364 
{') 

33,836 
52,563 

14,753 
918 
119 


8,789 


13,015 

8,240 

(  =  ) 

1,995 
2,593 
2,151 

1,123 

151 

28 

4,775 


131,893 
121,744 

4,189 
21,479 
47,199 

40,288 

7,024 

1,324 

42 

10,149 


97,686 
79,664 

12,368 
31,806 
27,394 

6,304 

341 

54 

1 

18,022 


39,283 
36,428 

1,995 

7,846 

17,264 

8,053 
864 
197 
10 

2,855 


16,337 
15,232 

2,428 
7,017 

4,022 

452 

113 

3 


ia,i87 

112,398 

7,979 
33,836 
52, 596 

14,753 
918 

120 


8,789 


528,417 
397,442 

19,420 

57,711 

144,459 

110,913 
38,008 
10,133 


2,648,522 
2,591,426 

23,420 
200,583 
653,277 

1,160,565 

411,811 

134,176 

6,927 

57,096 


443,252 
391,274 

34,530 
129,465 
135,332 

73,262 

12,551 

2,589 

1 

51,978 


706,021 
639,621 

18,376 
109,522 
157,294 

244,801 

71,623 

35,825 

2,175 

65,400 


468,765 
451,226 

13,188 
122,829 

185,208 

73,781 

38,191 

9,383 


976,789 
920,903 

25,370 
163,367 
346,580 

324,990 

45,535 

10,204 

15 

55,886 


102,671 
102,744 

n 

6,438 
18,761 
31,507 

32,639 
9,245 
3,771 


2,801,003 
2,789,349 

(^) 

15,872 
154,484 
693,244 

1,207,845 

461,420 

203,971 

42,178 

11,654 


892,286 
858,768 

44,544 
244,946 
368,631 

157,245 

22,037 

8,569 

747 

33,518 


650,997 
646,564 

8,750 

58,993 

250,669 

232,053 
55,148 
31,127 
9,432 

4,433 


293,687 
292,698 

19,941 
101,397 

117,139 

29,638 

17,540 

2,119 


1,517,997 
1,499,742 

(=) 

31,837 
258,401 
724,353 

404,473 
59,133 
17,055 
1,414 

18,255 


61,330 
60,304 

4,183 
7,835 
20,523 

21,250 
5,247 
1,165 

1,026 


1,430,997 
1,422,423 

10,135 
86,527 
329,879 

578,024 

239,097 

74,265 

4,168 

8,574 


147,669 
133,599 

20,2Oi 
42,986 
43,025 

22,358 

3,073 

603 

1 

14,070 


222,226 
223,104 

4,646 
27,010 
70,228 

86,080 
23,491 
10,211 
1,493 

^878 


150,008 
147,426 

5,554 
43,549 

66,226 

19,645 

8,996 

1,313 


455,486 
448,737 

10,978 

53,180 

180,188 

167,144 

20,561 

4,005 

13 

7,749 


41,341 
42,440 

2,255 
10,925 
10,984 

11,389 
3,998 
2,606 

'1,099 


1,370,006 
1,366,926 

{') 

5,737 
77,957 
363,365 

529,822 
222,323 
129,706 

38,cao 

3,080 


744,617 
725,159 

24,340 
201,960 
325,606 

144,888 

18,964 

7,956 

746 

19,448 


428,771 
423,450 

4,104 

31,983 

180,441 

145,973 
31,657 
20,916 
7,939 

5,311 


143,679 

145,272 

14,287 
57,748 

50,913 

9,993 

8,544 

801 


1,061,5U 

1,051,005 

(') 

20,859 
195,221 
544,175 

237,329 

38,572 

13,060 

1,401 

10,506 


73,226 
72,770 

2,194 
10,344 
23,384 

26,195 
7,509 
3,082 


2,077,901 
2,076,740 

6,747 

89,539 

464,062 

934,750 

379,315 

166,456 

35,659 

1,161 


546,193 
544,299 

18,284 
129,146 
242,086 

128,861 

17,961 

7,058 

437 

1,894 


464,175 

463,407 

(^) 

^,992 

30,068 

166,367 

181,755 

46,516 

27,051 

8,586 

758 


213,505 
213,505 

(•) 

10,145 
58,257 

90,922 

25,417 

14,808 

1,832 


1,001,424 
998,532 

13,005 
135,935 
470,515 

313,493 

48,743 

13,580 

1,307 

2,792 


'Net  loss  exceeds  net  profit  or  income. 

Estiraate  is  not  shovm  separately  because  of  high  sajnpling  variability. 
NOTE:  Estimates  are  rounded  and  may  not  add  to  totals. 

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


However,  the  data  are  included  in  the  appropriate  totals. 


CONTENTS 

Income  statement  frequencies  and  amounts,   152 
Partnerships  with  payroii,   152 
Balance  sheet  reporting,  152 

Chart 

3A  Partnerships'  volume  of  business  of  States,  1967,    151 

Basic  tables 

3.1  Number  of  partnerships,  receipts,  cost  of  goods  sold,  depreciation,  payroll, 
net  profit,  and  inventory,  by  industry,    153 

3.2  Frequencies  and  amounts  of  income  statement  items  for  selected 
industries,   159 

3.3  Number  of  partnerships,  receipts,  cost  of  goods  sold,  depreciation,  payroll, 
net  profit,  and  inventory,  by  selected  industries  and  size  of  business 
receipts,  165 

3.4  Number  of  partnerships,  business  receipts,  cost  of  goods  sold,  gross 
profit,  and  net  profit,  by  size  of  gross  profit  and  selected  industries,  181 

3.5  Partnerships  in  27  States:    Number  of  partnerships  and  selected  income  and 
deduction  items  for  selected  industries,   186 


Section 


Partnerships 


3.6  Partnerships  in  23  States:  Number  of  partnerships,  receipts,  and  selected 
deduction  items,  by  industrial  division,   201 

3.7  Partnerships  with  payroll:  Number  of  partnerships,  business  receipts,  and 
payroll  as  a  percent  of  business  receipts,  by  size  of  payroll  and  selected 
industries,  205 

3.8  Total  assets  and  income  statement  items,  by  size  of  total  assets  and 
industrial  division,    207 

3.9  Partnerships  with  balance  sheets:    Number  of  partnerships,  business 
receipts,  and  total  assets,  by  size  of  business  receipts  and  total  assets, 
for  1966  and  1967,  by  industrial  division,    213 


Chart  3A 


Partnerships'  volume  of  business  in  1967 
ranged  from  $108  million  in  Vermont 
to  $11  billion  in  California 


Source;   Tables  3.5  and  3.6 


The  Statistics  in  this  section  cover  partnerships,  joint 
ventures,  syndicates,  groups,  pools,  and  most  other 
associations  of  two  or  more  persons  organized  for  profit 
that  are  not  specifically  classified  by  the  Code  as  cor- 
porations. Partnerships  are  not  taxable  as  such;  the 
partners,  who  may  be  individuals,  estates,  trusts,  other 


partnerships,  or  corporations,  report  their  shares  of  the 
groups'  taxable  incomes  (or  losses)  as  a  part  of  their  own 
income. 

Under  some  circumstances  the  members  of  an  organi- 
zation that  would  normally  be  treated  as  a  partnership 
may  elect,  under  IR  Code  section  761,  not  to  be  considered 

151 


152 


Business  Returns/1967  •  Partnerships 


a  partnership.  Those  eligible  for  the  election  are  invest- 
ing partnerships  or  joint  production,  extraction,  or  use 
agreements  that  do  not  really  involve  the  active  conduct 
of  complete  business  operations  by  the  group.  The  part- 
ners in  such  an  agreement  report  their  share  of  the  busi- 
ness income  and  deductions  on  their  own  returns,  and  no 
return  is  filed  for  the  group.  The  actual  extent  of  these 
business  activities  is  not  known;  however,  for  the  area  of 
petroleum    exploration   and   production,    see    section  2. 


INCOME  STATEMENT  FREQUENCIES  AND  AMOUNTS 

Basic  partnership  data  classified  by  industry  and  size 
of  business  are  presented  in  tables  3.1-3.4.  These  data 
include  business  receipts,  gross  and  net  profit,  selected 
deduction  amounts,  and,  in  table  3.2,  frequencies  as  well 
as  amounts  for  most  of  the  Form  1065  income  statement 
items.  This  is  the  first  time  since  1961  that  income 
statement  frequencies  have  been  published  in  this  report 
series.  Partnerships  using  the  Form  1040  schedule  F  to 
report  their  farm  income  were  included  in  table  3.2  under 
the  comparable  Form  1065  items;  for  the  specific  items 
considered  comparable,  refer  to  the  heading  for  that 
particular  item  (such  as  "cost  of  labor")  in  section  6, 
Explanation  of  Terms. 

PARTNERSHIPS  WITH  PAYROLL 

Table  3.7  presents  some  estimates  for  partnerships 
that  reported  separate  deductions  for  salaries  and  wages 
paid  or  for  cost  of  labor  in  cost  of  goods  sold.  These 
two  figures  from  the  Form  1065  were  combined  and 
labeled  "payroll"  in  this  and  several  other  tables.  For 
farms,  "payroll"  was  the  amount  for  "labor  hired" 
from  schedule  F, 

The  figures  in  table  3.7  are  subject  to  several  import- 
ant limitations.  The  components  of  the  payroll  figure 
sometimes  included  items  which  were  really  purchases 


of  services  from  other  businesses  rather  than  payroll, 
such  as  contract  labor,  typing  services,  and  janitorial 
services.  This  probably  exaggerated  the  number  of  re- 
turns with  small  amounts  of  "payroll."  On  the  other 
hand,  some  part  of  partnerships'  payroll  that  should  have 
been  included  in  the  table  was  missed  because  it  was  in- 
cluded in  other  deduction  items.  For  example,  in  indus- 
tries where  compensation  of  employees  took  the  form  of 
commissions,  it  was  not  uncommon  for  the  taxpayer  to 
report  the  deduction  under  the  heading  "Other  deduc- 
tions." On  balance,  the  figures  given  in  this  report  for 
"payroll"  are  probably  understated,  especially  in  the 
larger  size  categories. 

BALANCE  SHEET  REPORTING 

Two  tables  in  this  section  are  presented  to  show  the 
extent  and  characteristics  of  partnership  balance  sheet 
reporting,  which  is  a  continuing  feature  of  this  report 
series.  Table  3.8  presents  income  statement  data  by 
size  of  total  assets  for  partnerships  reporting  balance 
sheet  data.  Table  3.9  shows  number,  receipts,  and  total 
assets  cross -classified  by  size  of  business  receipts  and 
size  of  total  assets. 

The  definition  of  returns  with  balance  sheets  was  re- 
vised for  1967  to  include  final  returns  that  showed  no  as- 
sets because  the  partnership  was  going  out  of  business. 
The  column  in  the  tables  labeled  "zero  assets"  is  com- 
prised of  these  returns.  In  table  3.9,  the  1966  data  were 
revised  to  include  these  returns  also.  The  effect  of  this 
change  was  to  reduce  the  percentage  of  partnerships  not 
reporting  balance  sheet  data  from  51  percent  to  45 
percent. 

The  industry  distribution  of  partnerships  reporting 
balance  sheets  greatly  influences  their  characteristics 
as  shown  in  the  tables.  Those  reporting  assets  are  domi- 
nated by  returns  in  the  finance,  insurance,  and  real 
estate  division.  This  division  accounts  for  66  percent  of 
all  partnership  assets  reported  and  over  70  percent  of  the 
assets  in  the  largest  asset  size  group. 


Business  Returns/1967  •  Partnerships 


PARTNERSHIPS 


153 


Table    3.1— NUMBER  OF    PARTNERSHIPS,    RECEIPTS,    COST  OF  GOODS   SOLD,    DEPRECIATION,    PAYROLL,    NET   PROFIT,    AND   INVENTORY,    BY   INDUSTRY 


Number 

of— 

Receipts 

Cost   of 
goods   sold 

Depreci- 
ation 

Net  profit 
fless  loss) 

Inventory, 

end -of -year 

Total 

Business 

Payroll 

Number  of 

Amount 

ships 

Partners 

f  TTiouaand 

(Thouaand 

(Thouamd 

(Thouaand 

(Thousand 

(Thoosend 

partner- 
ships 

(Thouaend 

dollars) 

dotlaral 

dotle  s) 

dollars) 

dollars) 

dollars) 

dottora) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

906,  Ibi 

2,938,431 

80,137,915 

78,022,998 

43,148,059 

3,006,673 

10,693,596 

10,865,953 

251,419 

4,899,158 

la-i.esa 

312,434 

5,612,519 

5,449,690 

3,394,603 

400,765 

527,190 

633,453 

10,757 

359,516 

114,297 

287,590 

4,716,372 

4,565,319 

2,786,121 

368,380 

421,759 

529,983 

8,934 

322,624 

36,644 

97,147 

1,383,687 

1,335,104 

656,064 

132,927 

125,945 

234,753 

1,595 

39,443 

10,885 

30,777 

539,202 

525,665 

296,152 

38,017 

126,352 

69,306 

295 

5,935 

53,628 

127,188 

2,372,888 

2,311,160 

1,602,347 

163,744 

120,901 

169,771 

5,266 

233,690 

1,614 

4,500 

30,148 

28,922 

22,324 

4,796 

4,353 

'5,434 

(^) 

(.') 

11,526 

27,978 

390,447 

364,468 

209,234 

28,896 

44,208 

61,587 

1,557 

39,280 

8,256 

19,006 

808,456 

798,073 

561,020 

25,924 

83,022 

98,515 

1,695 

36,091 

2,834 

7,150 

399,026 

393,664 

311,085 

13,766 

41,338 

21,193 

562 

14,704 

1,848 

3,904 

139,136 

138,022 

48,088 

2,963 

15,916 

58,767 

526 

2,251 

1,445 

3,456 

192,574 

188,937 

162,768 

4,862 

8,800 

3,466 

305 

17,953 

2,075 

4,358 

75,065 

74,795 

37,684 

4,078 

16,119 

14,865 

300 

1,183 

{'■) 

I') 

(') 

{'} 

(') 

(^) 

{') 

(^) 

- 

- 

678 

1,926 

11,968 

11,890 

6,567 

615 

1,297 

1,485 

(') 

(') 

1,403 

3,912 

75,723 

74,408 

40,895 

5,846 

21,112 

3,470 

{') 

I') 

13,243 

94,064 

1,110,685 

1,045,433 

473,729 

88,844 

133,584 

65,219 

622 

9,708 

555 

1,834 

54,118 

52,497 

27,352 

4,348 

10,074 

'2,175 

{') 

(  =  ) 

932 

2,773 

192,955 

190,922 

109,290 

15,396 

41,045 

11,190 

44 

1,367 

10,691 

86,609 

730,696 

675,913 

269,876 

58,530 

53,693 

46,725 

303 

2,783 

1,065 

2,848 

132,916 

126,101 

67,211 

10,570 

28,772 

9,479 

247 

4,565 

52,342 

117,882 

7,256,095 

7,129,026 

5,372,941 

138,946 

1,302,848 

741,540 

13 ,234 

260,476 

20,860 

47,897 

4,701,770 

4,600,366 

3,709,645 

80,566 

682,917 

349,870 

4,107 

180,74? 

17,178 

39,248 

3,558,816 

3,476,704 

2,897,876 

39,043 

483,430 

257,021 

3,693 

164,056 

1,703 

4,120 

665,712 

655,726 

469,747 

27,202 

104,930 

49,413 

205 

1,905 

1,979 

4,529 

477,242 

467,936 

342,022 

14,321 

94,557 

43,436 

210 

14,788 

30,847 

68,487 

2,438,847 

2,413,588 

1,569,458 

56,990 

588,939 

383,253 

9,119 

79,570 

5,343 

11,603 

574,699 

569,047 

405,248 

8,334 

108,804 

75,405 

3,642 

31,161 

4,274 

9,164 

173,574 

172,496 

93,826 

3,266 

53,934 

44,205 

565 

2,295 

2,457 

5,222 

333,874 

327,410 

238,907 

4,712 

88,171 

44,651 

1,390 

12,494 

4,678 

10,148 

345,363 

341,194 

219,011 

5,895 

104,124 

65,837 

420 

8,425 

3,815 

8,502 

198,430 

197,281 

118,891 

2,819 

39,592 

39,137 

846 

6,053 

1,874 

4,412 

157,677 

157,055 

101,858 

2,399 

43,392 

23,671 

832 

7,455 

1,313 

3,651 

145,959 

145,180 

100,029 

4,319 

37,466 

19,730 

165 

1,741 

440 

380 

31,154 

30,900 

17,004 

2,232 

4,738 

3,744 

I') 

{') 

6,652 

14,905 

478,117 

473,025 

274,684 

23,014 

108,718 

66,873 

1,199 

9,822 

635 

1,498 

115,478 

115,072 

93,838 

1,390 

30,992 

8,417 

{') 

{') 

34,486 

84,688 

5,697,329 

5,640,008 

3,962,280 

139,482 

1,174,449 

561,919 

19,672 

460,843 

3,435 

8,734 

1,210,820 

1,200,569 

943,861 

23,380 

142,988 

63,709 

2,242 

59,929 

610 

1,810 

234,594 

233,449 

188,641 

9,566 

39,282 

7,433 

364 

27,400 

2,042 

4,794 

574,477 

572 ,069 

430,294 

3,911 

192,348 

46,165 

1,283 

58,725 

5,286 

12,543 

726,337 

716,479 

497,905 

33,466 

137,603 

52,182 

1,821 

54,866 

1,592 

3,727 

201,365 

199,672 

142,373 

2,647 

41j275 

19,306 

985 

19,300 

5,342 

12,650 

476,055 

470,034 

271,116 

11,678 

124,602 

79,268 

2,854 

19,809 

1,185 

3,102 

214,181 

211,995 

144,499 

7,768 

32,704 

12,999 

1,005 

18,556 

276 

693 

48,976 

48,873 

37,078 

467 

11,770 

3,472 

267 

5,230 

1,054 

2,672 

167,429 

164,205 

100,015 

6,317 

37,137 

22,901 

792 

15,232 

654 

1,672 

195,569 

193,803 

140,334 

3,980 

38,510 

21,526 

429 

21,934 

2,520 

6,205 

389,228 

383,549 

245,983 

8,983 

96,709 

59,667 

1,686 

30,651 

4,995 

12,140 

500,938 

497,262 

299,894 

14,371 

125,913 

84,742 

2,517 

39,439 

542 

1,386 

75,910 

75,137 

53,468 

943 

15,197 

6,859 

320 

9,155 

756 

1,877 

118,643 

117,229 

83,256 

2,913 

27,041 

10,073 

519 

14,658 

3,972 

10,234 

554,767 

547,756 

377,903 

8,909 

110,550 

60,566 

2,463 

65,589 

224 

449 

8,040 

7,927 

5,660 

183 

820 

1,051 

l^) 

(') 

15,236 

42,897 

1,336,826 

1,310,437 

818,577 

83,792 

255,535 

142,173 

1,211 

27,657 

1,202 

3,054 

67,386 

65,737 

35,831 

5,829 

18,513 

7,690 

{') 

(") 

520 

1,585 

23,885 

23,293 

15,469 

1,165 

7,785 

2,012 

(') 

(  =  ) 

682 

1,469 

43,501 

42,444 

20,362 

4,664 

10,728 

5,678 

i') 

(^) 

9,247 

21,301 

810,018 

793,797 

487,205 

55,495 

152,303 

87,447 

555 

17,121 

7,940 

17,691 

578,692 

567,252 

322,874 

47,880 

121,576 

66,442 

190 

3,148 

1,307 

3,610 

231,326 

226,545 

164,331 

7,615 

30,727 

21,005 

365 

13,973 

802 

2,621 

76,873 

75,853 

47,019 

5,535 

15,091 

10,231 

279 

4,160 

452 

1,161 

16,637 

16,443 

10,821 

1,213 

5,390 

1,694 

(  =  ) 

(') 

763 

1,699 

79,361 

79,267 

64,830 

356 

6,129 

2,072 

{') 

(  =  ) 

488 

1,143 

117,026 

114,357 

88,829 

2,255 

17,048 

9,538 

70 

4,206 

676 

1,734 

60,507 

58,706 

28,598 

4,477 

18,928 

5,841 

(') 

(") 

1,607 

10,184 

109,018 

106,277 

55,444 

8,632 

22,133 

17,660 

60 

699 

220,700 

500,895 

34,867,991 

34,448,298 

26,061,657 

357,838 

2,666,341 

2,265,989 

174,907 

3,567,774 

31,461 

77,076 

10,928,951 

10,796,092 

8,873,276 

87,747 

608,343 

557,997 

20,200 

887,639 

2,170 

5,250 

449,773 

445,113 

327,300 

3,668 

41,265 

34,533 

1,824 

78,958 

1,128 

2,885 

192,101 

189,329 

147,473 

1,348 

11,679 

11,875 

937 

19,209 

1,619 

3,699 

446,908 

443,394 

348,205 

1,550 

25,745 

33,135 

981 

52,426 

5,826 

14,432 

3,006,688 

2,987,463 

2,554,863 

18,303 

161,016 

110,867 

3,592 

120,873 

2,635 

6,505 

1,865,008 

1,844,789 

1,694,929 

10,335 

41,217 

36,758 

1,321 

151,499 

728 

1,830 

193,246 

190,588 

144,214 

1,057 

13,938 

15,629 

338 

25,760 

852 

2,241 

263,994 

259,440 

199,353 

1,764 

19,704 

19,089 

616 

38,737 

2,851 

6,562 

649,821 

631,799 

462,450 

6,616 

50,733 

62,182 

2,014 

87,148 

966 

2,161 

509,800 

506,390 

414,680 

2,738 

25,534 

18,621 

907 

40,218 

1,398 

3,555 

457,745 

451,816 

362,339 

6,589 

31,465 

22,554 

612 

30,559 

10,929 

27,101 

2,843,069 

2,797,815 

2,188,201 

33,396 

181,936 

184,388 

6,963 

238,439 

360 

855 

50,798 

48,156 

29,269 

383 

4,116 

8,366 

96 

3,813 

PARTNERSHIPS  WITH  AND  WITHOUT  NET  PROFIT 
All   industries 

AgriculturCj  forestry,   and  fisheries 

Farms 

Field  crop  farms 

Fruit ,  tree  nut ,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Miscellaneous  agricultural  services 

Offices  of  veterinarians  and  animal  hospitals 

Other  animal  husbandry  services 

Horticultural  services 

Hunting  and  trapping,  and  game  propagation 

Fore  stry , 

Fisheries 

Mining 

Metal  mining 

Coal  mining 

Crude  petroleim  and  natural  gas 

Quarrying  and  mining,  not  elsewhere  classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  except  buildings , 

General  contractors  not  allocable 

Special  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Painting,  paperhanging,  and  decorating 

Electrical  work ' 

Masonry,  stonework,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Textile  mill  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products,  except  furniture 

Furniture  and  fixtures 

Printing,  publishing,  and  allied  industries 

Chemicals  and  allied  products 

Leather  and  leather  products 

Stone,  clay,  and  glass  products 

Primary  metal  industries 

Fabricated  metal  products 

Machinery,  except  electric 

Electrical  machinery,  equipment,  and  supplies 

Transportation  equipment 

Manufacturing,  not  elsewhere  classified 

Manufacturing  not  allocable 

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

Local  transportation 

Taxicabs , 

Other 

Trucking  and  warehousing 

Trucking,  local  and  long  distance 

Public  warehousing  and  motor  freight  terminals 

Water  transportation 

Air  transportation 

Travel  agencies 

Other  transportation 

Communication 

Electric,  gas,  and  sanitary  services .«. . 

Wholesale  and  retail  trade 

Whole  sale  trade 

Motor  vehicles  and  automotive  equipment 

Drugs ,  chemicals ,  and  allied  products 

Piece  goods,  notions,  and  apparel 

Groceries  and  related  products 

Farm  products — raw  materials 

Electrical  goods 

Hardware,  and  plumbing  and  heating  equipment,  and 
supplies. 

Machinery,  equipment ,  and  supplies 

Alcoholic  beverages 

Liimber  and  construction  materials 

Wholesale  trade,  not  elsewhere  classified 

Wholesale  tr^de  not  allocable 


Footnotes  at  end  of  table. 


k 


Business  Returns/1967  •  Partnerships 


154 

PARTNERSHIPS 

Table   3.1-NUMBER  OF   PARTNERSHIPS,    RECEIPTS,    COST   OF  GOODS   SOLD,    DEPRECIATION,    PAYROLL,    NET    PROFIT,    AND    INVENTORY,    BY   INDUSTRY— Continued 


PARTNERSHIPS  WITH  AND  WITHOUT  NET  PROFIT 

Wholesale  and  retail  trade— Continued 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  store  s 

Farm  equipment  dealers 

General  merchandise  stores ■ 

Mail  order  houses ■ 

Automatic  merchandising  machine  operators 

Direct   selling  establishments 

Variety  and  other  general  merchandise    stores 

Food  store  s 

Grocery  stores 

Meat  and  fish  markets 

Fruit  stores  and  vegetable  markets ■ 

Candy,  nut,   and  confectionery  stores ■ 

Retail  bakeries ■ 

Dairy  products  and  other  food  stores ■ 

Automotive  dealers ■ 

Motor  vehicle  dealers ■ 

Tire,  battery,   and  accessory  dealers ■ 

Gasoline   service   stations ■ 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Women's  ready-to-wear  and  accessory  stores,  and  fur 

shops. 
Other  apparel  and  accessory  stores 

Furniture,  home  furnishings,   and  equipment ■ 

Furniture   stores 

Home  furnishings,  and  equipment  stores,  except 

appliances. 
Household  appliances,  TV,  radio,   and  music   stores... 

Eating  and  drinking  places 

Eating  places ■ 

Drinking  places 

Drug  and  proprietary  stores 

Liquor  store  s 

Antique  and  secondhand  stores 

Sporting  goods  stores  and  bicycle   shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Cigar  stores  and  stands 

Newsstands 

Retail  trade,  not  elsewhere  classified 

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not  allocable 

Finance ,  insurance ,  and  real  estate 

Banking 

Credit  agencies  other  than  banks 

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

Holding  and  investment  companies 

Insurance  agents,  brokers,  and  service 

Real  estate 

Operators,  except  developers,  and  lessors  of  buildings 

Lessors  of  real  property  other  than  buildings.- 

Agents,  brokers,  and  managers. . . . .~. 

Title  abstract  companies 

Subdividers  and  developers 

Operative  builders 

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

Services 

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

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services ' 

Coin-operated  laundries  and  dry  cleaning 

Other  laundrie  s  and  dry  cleaning  plants 

Riotographic  studios 

Beauty  shops 

Barber  shops 

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

Funeral  service  and  crematories 

Garment  pressing,   alteration,  and  repair 

Other  personal  service  s 

Business  services 

Advert  i  s  ing 

Services  to  buildings 

Consulting  services 

Other  business  services 


Number  of — 


Partner- 
ships 


(1) 


186,629 

12,933 

'•,'1'Si 

5,479 

2,714 

10,122 

641 
1,419 

185 
7,878 

28,134 

21,564 

2,567 

652 

736 

1,524 

1,091 

36,060 

3,683 
22,661 

2,144 
11,667 

4,252 


12,986 
4,861 
2,922 


34,932 
22,870 
12,062 

5,328 
5,329 
3,499 
1,932 

2,105 

1,807 

2,511 

365 

445 

15,366 

1,107 


2,610 


417 
4,229 
7,610 

44,149 
11,134 

207,191 

166,010 

17,230 

13,600 

308 

7,684 

1,076 

1,284 


165,697 

11,276 
2,889 
4,869 
1,624 
1,894 

31,385 
4,254 
6,398 
1,106 
8,815 

5,858 
545 

2,881 

477 

1,051 

19,687 
1,583 
2,690 
2,816 

12,597 


(2) 


417,627 
30,527 
11,803 
12,424 
6,300 

23,913 

1,401 

3,116 

370 

19,026 

62,897 
48,028 
5,617 
1,393 
2,027 
3,412 
2,420 

77,428 
16,697 

7,868 
48,286 

4,577 
26,818 

9,423 

17,395 

29,958 

11,861 

6,702 


76,400 
50,964 
25,436 

12,472 
11,607 
7,566 
4,205 
4,428 

4,166 

5,373 

784 

901 

34,782 

3,202 

6,192 

1,318,679 

1,309 
19,611 
49,171 

475,463 
28,196 

744,929 

583,953 

68,769 

47,856 

967 

36,506 

3,496 

3,377 


451,357 

36,206 
10,265 
17,451 
3,918 
4,572 

68,774 
9,993 

14,126 
2,353 

18,740 

12,235 
1,167 

6,865 
1,032 
2,263 

50,596 
3,754 
5,696 
6,638 

34,508 


ReceiirtE 


doiiarsj 


(3) 


23,576,935 

2,174,389 

810,052 

611,618 

752,719 

1,338,054 

58,233 

135,986 

12,870 

1,130,965 

5,076,884 
4,312,569 
373,930 
71,362 
49,669 
125,103 
144,251 

5,931,304 
2,689,213 

461,808 
2,537,121 

243,162 
1,287,092 

411,115 

875,977 

1,551,134 
755,090 
251,457 


2,339,522 

1,678,746 

660,776 

918,785 
741,466 
134,202 
124,246 
205,135 

204,555 

140,546 

43,860 

33,315 

1,275,023 

57,423 

362,105 


86,055 

142,200 

2,232,956 

400,147 
693,188 

5,576,369 

4,525,246 

174,595 

487,778 

17,130 

241,466 

63,965 

66,189 


15,000,746 

787,614 

322,692 

359,971 

50,507 

54,444 

1,195,146 

107,163 

387,831 

51,449 

218,976 

108,139 
12,746 

272,244 
7,513 
29,085 

939,152 
130,029 
95,894 
127,024 
586,205 


f  TTwuamd 
ob/JariJ 


23,294,355 

2,137,497 

796,918 

602,038 

738,541 

1,319,322 

58,011 

134,175 

12,594 

1,114,542 

5,044,516 
4,283,179 
372,754 
71,254 
49,132 
124,665 
143,532 

5,866,548 
2,651,423 

456,802 
2,519,376 

238,947 
1,266,385 

401,215 


1,516,579 
730,631 
248,666 


2,309,221 

1,659,390 

649,831 

909,125 
737,243 
130,365 
123,356 
202,037 

202,720 

139,526 

43,512 

33,250 

1,256,366 

56,787 

357,851 


60,187 

96,860 

1,876,548 

212,353 
681,214 

5,206,758 

4,372,370 

105,074 

445,732 

17,096 

164,877 

39,726 

61,883 


753,925 
313,112 
339,293 
48,533 
52,987 

1,178,564 

105,379 

383,829 

51,194 

217,124 

106,215 
12,626 

267,837 
7,454 
26,906 

908,811 
128,874 
95,062 
123,547 
561,328 


Cost  of 
;oods  sold 

dot  tera) 


(5) 


16,925,274 

1,618,294 

570,983 

424,576 

622,735 

937,143 

38,224 

81,590 

5,290 

812,039 

4,049,316 
3,509,403 
290,901 
54,801 
34,240 
57,657 
102,314 

4,683,757 
2,259,107 
306,817 
1,932,085 
185,748 
824,246 
259,630 

564,616 

1,001,791 
480,533 
152,550 

368,708 

1,152,713 
806,479 
346,234 

610,503 
579,393 
77,084 
87,951 
121,229 

144,752 
70,677 
32,784 
24,158 

871,845 
37,638 

263,107 

404,087 

4,675 

20,770 

5,396 

29,597 
134,371 

209,278 

38,344 

15,056 

134,917 

119 

12,465 

598 

7,779 


2,600,577 

285,302 

130,449 

114,478 

15,200 

25,175 

510,390 
34,350 

184,783 
24,726 

107,061 

31,537 
6,606 

105,621 
3,346 
12,360 

431,950 
89,799 
50,782 
55,830 

235,539 


Depreci 
ation 


(6) 


265,885 

26,229 

13,529 

6,749 

5,951 

23,871 
121 

11,572 
409 

11,769 

45,308 

35,522 

2,899 

702 

775 

2,474 

2,936 

40,662 
11,460 

6,099 
20,042 

3,061 
10,655 

4,076 

6,579 

17,425 
8,179 
2,937 


54,965 
41,461 
13,504 

8,281 
7,040 
1,945 
1,522 
1,545 

4,172 

3,260 

640 

137 

16,732 

1,496 

4,206 

1,295,321 

992 
1,913 
14,877 

15,405 
8,455 

1,253,679 

1,177,130 

24,716 

30,970 

571 

12,365 

6,470 

1,457 


498,048 

103,692 
31,592 

55,478 
6,749 
9,873 

61,752 

12,985 

22,180 

1,693 

5,701 

1,951 
160 

15,555 

148 

1,379 

96,915 
1,557 
2,986 
2,355 

90,017 


Payroll 


( Thousand 
dotlari) 


2,026,938 

184,714 

89,410 

50,069 

45,235 

112,463 

4,216 

10,962 

866 

96,419 

318,387 
244,725 
22,075 
4,517 
3,566 
29,036 
14,468 

378,755 
161,459 

47,598 
156,853 

12,845 
130,592 

46,990 

83,602 

150,571 
70,395 
29,957 


431,366 
345,193 
86,173 

93,250 
32,133 
11,445 
6,654 
20,238 

16,118 
20,462 
2,522 
2,550 
109,059 
5,659 

31,055 


27,807 

18,266 

678,915 

10,244 
89,612 

287,181 
221,633 
2,975 
32,692 
3,392 
11,659 
4,901 
9,929 


3,503,177 

159,348 
80,140 
64,092 
4,536 
10,580 

313,515 
17,297 

133,293 
8,348 
81,085 

29,608 
2,656 

33,832 
1,497 
5,899 

199,904 
13,745 
43,367 
23,167 

119,625 


Net  profit 

(less  loss) 

(Thotiaattd 

dollar!) 


18) 


1,683,664 
135,312 
57,081 
49,373 
28,858 

90,524 

4,475 

8,795 

488 

76,766 

257,849 

194,331 

28,439 

4,845 

5,200 

17,332 

7,702 

314,041 

85,538 

40,595 

174,772 

13,136 

131,085 

39,040 


142,797 
71,041 
28,846 

42,910 

251,031 
164,270 
86,761 

93,091 
57,611 
17,808 
11,409 
29,271 

17,163 

16,814 

3,311 

2,246 

107,062 

5,239 

24,328 

1,121,657 
24,563 
45,271 
548,293 

90,772 
192,567 

220,191 

83,221 

27,695 

70,864 

4,254 

8,762 

2,839 

22,556 


5,314,597 

29,766 
12,133 
16,762 
7,221 
16,350 

237,852 
15,360 
54,561 
11,198 
44,031 

40,250 
4,088 

60,100 
2,094 
6,170 

151,708 
16,785 
19,008 
28,769 
87,146 


Inventory,   enl-of-year 


Number  of 
partner- 
ships 


(9) 


152,727 
11,426 
3,830 
5,170 
2,426 

8,261 
487 
783 
(^) 

6,936 

24,177 
19,533 

1,813 
392 
656 

1,122 
661 

30,178 
5,964 
3,410 

19,120 
1,684 

10,614 
3,758 

6,857 

10,990 
4,111 
2,142 


25,111 
15,075 
10,036 

4,966 
4,919 
2,746 
1,608 
1,955 

882 
1,884 
316 
268 
11,884 
541 

1,981 
2,307 

(  =  ) 

154 
(^) 

248 

I') 

1,829 

479 

179 

829 

{') 

316 


27,700 

1,476 
408 
678 
(^) 

213 

8,029 
542 
899 
470 

2,828 

467 
373 

2,015 
(^) 

307 

2,714 
116 
288 
452 

1,858 


Amount 
(TtKiumand 


Footnotes  at  end  of  table. 


Business  Returns/1967  •  Partnerships 


155 


PARTNERSHIPS 


Table    3,1— NUMBER   OF    PARTNERSHIPS,    RECEIPTS,    COST   OF   GOODS    SOLD,    DEPRECIATION,    PAYROLL,    NET    PROFIT,    AND    INVENTORY,    BY    INDUSTRY— Continued 


Partner- 
ships 


Receipts 


Total 
(Thousand 
dollara) 


Business 

(Thouaand 
ehilara) 


Cost  of 
goods  sold 

(Thousand 


Depreci- 
ation 
(Thouaand 
dollars) 


Payroll 

(Thouaaid 
dollar  a) 


Net  profit 
less  lose) 

(Thouaand 
(hilar  3} 


Inventory,  end-of-year 


Number  of 
partner- 
ships 


Amount 
(  Thouaartd 


PARTNERSHIPS  WITH  AND  WITHOUT  NET  PROFIT 
Services — Continued 

Automobile  parking,   repair,  and  services 

Automobile  parking 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,   and  other  repair  shops 

Other  automobile   services,  except  repair 

Repair   services,  except  automobile 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except  radio  and  TV 

Reupholstery  and  furniture  repair 

Other  repair  services,  except  automobile 

Motion  pictures 

Production,  distribution,  and  related  services 

Theaters 

Amusement  and  recreation  services,  except  motion  pictures 

Theatrical  producers,  bands,  orchestras,  and 
entertainers. 

Bowling  alleys,  and  billiard  and  pool  parlors 

Other  amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Offices  of  chiropractors 

Hospitals 

Medical  laboratories 

Dental  laboratories 

Sanatoria,  and  convalescent  and  rest  homes 

Other  medical  services 

Legal  services 

Educational  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping  services 

Other  services 

Nature  of  business  not  allocable 

Footnotes  at  end  of  table. 


(1) 


(6) 


18 


18,270 
711 
2,410 
8,595 
2,140 
4,413 

7,356 
1,583 
1,212 
972 
3,589 

1,921 

661 

1,260 

10,697 
1,694 

1,973 
7,030 

21,927 

14,315 

1,708 

308 

409 

945 

677 

1,729 

1,689 

23,697 
1,625 
2,753 
3,753 
9,389 
1,961 

5,115 


40,828 
1,844 
4,996 

18,107 
4,574 

11,307 

15,397 
3,359 
2,572 
2,001 
7,465 

8,076 
4,081 
3,995 

33,614 
11,010 

4,766 
17,838 

64,675 

42,517 

3,622 

709 

2,180 
3,357 
1,977 
5,340 
4,654 

76,847 
3,973 
7,360 
9,275 

30,040 
5,696 

15,535 


849,989 

31,342 

126,024 

428,398 

106,148 

158,077 

283,402 

52,634 

53,002 

25,783 

151,983 

256,645 
109,505 
147,140 

450,484 
110,258 

113,036 
227,190 

3,647,657 

2,671,009 

158,973 

35,739 

186,669 
143,829 
33,454 
206,110 
205,496 

3,640,389 
45,868 
583,638 
596,225 

1,613,952 
110,585 

124,809 


839,173 
30,599 
125,010 
424,367 
104,527 
154,670 

279,873 
52,287 
52,300 
25,747 

149,539 

240,665 
106,724 
133,941 

417,832 
103,554 

109,124 
205,154 

3,618,913 

2,649,562 

158,473 

35,690 

185,747 
142,796 
33,345 
202,931 
203,994 

3,606,068 
45,597 
576,619 
572,322 

1,597,093 
108,443 

122,288 


474,277 

9,223 

76,809 

265,536 
60,-954 
61,755 

156,593 

28,556 
29,962 
12,962 
85,113 

93,412 
33,194 
60,218 

181,847 
40,783 

42,112 
98,952 

131,991 

26,904 

6,868 

2,226 

(  =  ) 

28,524 
6,470 
10,038 
30,078 
20,335 

53,091 

3,423 

163,009 

84,271 
9,679 

21,342 

59,608 


44,700 

615 

2,300 

8,064 

2,499 

31,222 

6,814 

1,107 

799 

653 

4,255 

18,439 

12,828 

5,611 

45,374 
4,146 

18,484 
22,744 

47,252 

25,370 

3,746 

490 

2,435 
2,178 
532 
9,934 
2,324 

40,072 
2,322 

5,428 

4,605 

19,126 

1,557 

3,637 


131,969 
6,969 
23,537 
63,057 
17,002 
21,404 

50,986 
8,869 
6,932 
5,520 

29,665 

34,673 
8,548 
26,125 

102,207 
29,794 

26,271 
46,142 
703,630 
453,146 
28,472 
5,598 
(  =  ) 

62,216 
31,563 
8,3X 
80,718 
33,022 

740,418 
12,743 
228,685 
174,942 
626,821 
23,336 

18,4^7 


131,355 
4,210 
23,530 
74,113 
17,464 
12,038 
55,244 
10,195 
10,153 
6,147 
28,749 

26,592 
6,039 
20,553 

26,721 
17,353 


10,364 

1,872,132 

1,536,705 

79,272 

14,774 

46,519 
66,275 
10,604 
20,200 
93,853 

1,942,678 
7,683 

109,063 
144,731 
542,319 
36,753 

19,406 


7,992 

980 
5,165 
1,313 

469 

3,667 
970 
697 
378 

1,622 

347 

295 
2,000 


1,055 
891 


I') 


('} 


184 
144 
324 


(^) 

102 
{') 
(') 

410 

1,009 


37,390 

3,829 

23,620 

7,248 

2,619 

18,238 

3,558 

4,249 

372 

10,059 

1,362 

567 
5,263 

1,843 
3,389 

4,077 
571 

(') 

593 

(') 

363 

648 

1,463 

2,851 
{') 

(') 
2,374 

6,786 


I 


i 


156 

PARTNERSHIPS 

Table    3.1— NUMBER  OF   PARTNERSHIPS,    RECEIPTS, 


Business  Returns/1967  •  Partnerships 


COST  OF  GOODS   SOLD,    DEPRECIATION,    PAYROLL,    NET   PROFIT,    AND   INVENTORY,    BY    INDUSTRY— Continued 


Industry 


Number  of — 


Partner- 
ships 


Receipts 


Total 
(Thouaattd 
dollara) 


Business 

f  TTiouaand 


Cost  Of 
goods  sold 

(  Thouaend 
dollan) 


Depreci- 
ation 

( Thousand 
dot  tarty 


Payroll 


(  Thouaend 
dottarm) 


f^et  profit 

(Thouaend 
tkillarai 


Number  of 
partner- 
ships 


PABTMERSHIPS  WITH  NET  PROFIT 
All  industries 

Agriculture ,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Fruit,  tree  nut,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Miscellaneous  agricultural  services 

Offices  of  veterinarians  and  animal  hospitals 

Other  animal  husbandry  services 

Horticultural  services 

Hunting  and  trapping,  and  game  propagation 

Forestry 

Fisheries 

Mining 

Metal  mining 

Coal  mining 

Crude  petroleum  and  natural  gas 

Quariying  and  mining,  not  elsewhere  classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  except  buildings 

General  contractors  not  allocable 

Spec  ial  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Painting,  paperhanging,  and  decorating 

Electrical  work 

Masonry,  stonework,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Textile  mill  products ■ 

Apparel  and  other  textile  products 

Lumber  and  wood  products,  except  furniture 

Furniture  and  fixtures 

Printing,  publishing,  and  allied  industries 

Chemicals  and  allied  products 

Leather  and  leather  products 

Stone ,  clay,  and  glass  products 

Primary  metal  industries 

Fabricated  metal  products 

Machinery,  except  electric 

Electrical  machinery,  equipment,  and  supplies 

Transportation  equipment 

Manufacturing,  not  elsewhere  classified 

Manufacturing  not  allocable 

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

Local  transportation 

Taxicabs 

Other 

Trucking  and  warehousing 

Trucking,  local  and  long  distance 

Public  warehousing  and  motor  freight  terminals 

Water  transportation 

Air  transportation 

Travel  agencies 

Other  transportation 

Communication 

Electric,   gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Motor  vehicles  and  automotive  equipment 

Drugs,  chemicals,   and  allied  products 

Piece  goods,  notions,  and  apparel 

Groceries  and  related  products 

Farm  products — raw  materials 

Electrical  goods 

Hardware,   and  plumbing  and  heating  equipment,  and 
supplies. 

Machinery,  equipment ,  and  supplies 

Alcoholic  beverages 

Lumber  and  construction  materials 

Wholesale  trade,  not  elsewhere  classified 

Wholesale  trade  not  allocable 


(1) 


(2) 


(3) 


(4) 


(5) 


(7) 


87,726 

80,747 
28,597 

6,702 

36,847 

497 

8,104 

5,794 
1,797 
1,676 
609 
1,682 

358 
826 

8,081 

270 

716 

6,472 

624 

43,428 

16,567 

13,725 

1,463 

1,379 

26,380 
4,614 
3,647 
2,165 
4,385 

3,316 
1,574 
1,209 

281 
5,188 

481 

27,316 

2,735 
492 
1,667 
4,493 
1,284 

4,187 
876 
225 
852 
644 

2,057 

3,977 

315 

523 

2,862 

11,550 


950 
367 
584 

7,462 
6,406 
1,055 

355 

495 

375 

503 

1,280 

177,831 

25,643 
1,799 
817 
1,460 
4,709 
2,024 
520 

767 

2,434 

764 

1,185 

8,830 

336 


2,045,024 

215,186 

198,718 
75,144 
16,681 
86,346 
1,092 
19,455 

13,155 
4,530 
3,536 
1,501 
3,524 

1,040 
2,273 

55,906 

638 
2,221 

51,377 
1,670 

96,318 

36,975 

30,198 

3,540 

3,237 

58,227 
9,963 
7,709 
4,579 
9,531 

7,426 
3,787 
3,416 
561 
11,255 
1,116 

67,151 

7,129 
1,392 
3,920 
10,644 
3,063 

9,900 
2,274 
529 
2,183 
1,648 

4,955 
9,580 
830 
1,361 
7,490 

33,780 


2,534 

1,261 
1,273 

17,531 
14,531 
3,000 

1,257 

1,156 

890 

1,383 

8,609 

402,775 

63,063 
4,339 
2,238 
3,327 

11,683 
5,122 
1,204 

1,791 

5,695 

1,744 

3,022 

22,092 

806 


70,724,290 

4,545,529 

3,779,771 
1,196,698 

452,964 

1,782,590 

20,938 

326,531 

692,745 
332,450 
136,258 
160,397 
60,525 

10,873 
62,135 


863,791 

42,714 
158,484 
546,369 
116,224 

6,408,475 

4,069,301 

3,094,922 

550,341 

423,538 

2,233,064 
522,379 
160,026 
312,654 
316,950 

131,299 
148,359 
136,575 
20,730 
434,042 
106,110 

5,137,048 

1,113,563 
202,198 

536,129 
600,637 
131,789 

43<.,790 
182,804 
41,710 
150,742 
189,457 

360,376 
461,816 
61,021 
104,304 
503,511 


60,986 
18,937 
41,999 

704,750 
517,251 
187,499 

60,485 

62,629 

91,256 

53,806 

101,063 

31,797,024 

10,095,767 
409.769 
131,337 
434,786 
2,779,224 
1,643,339 
190,307 

252,401 


627,482 

473,734 

412,866 

2,639,773 

50,749 


68,920,955 

4,409,165 

3,651,034 
1,153,901 

441,492 

1,733,237 

20,076 

302,328 

686,403 
328,392 
135,639 
158,951 
60,306 

10,851 
60,877 


320,455 

42,363 
156,518 
511,972 
109,602 

6,304,120 

3,938,131 

3,029,335 

542,571 

416,225 

2,210,273 
517,347 
159,143 
306,291 
313,270 

180,175 
147,759 
135,876 
20,666 
429,746 
105,716 

5,088,533 

1,104,112 
201,306 
533,774 
593,661 
180,585 

430,627 
181,547 

41,621 
147,630 
137,931 
354,914 
458,570 

60,310 
102,968 
501,794 

1,125,833 

59,670 
13,726 
40,944 

690,874 
506,634 
184,240 

59,934 

62,538 
88,918 
52,030 
99,342 

31,416,874 

9,974,562 
405,470 
178,719 
431,366 
2,761,373 
1,626,132 
137,675 

247,934 

610,462 

470,389 

407,713 

2,599,222 

48,107 


2,563,734 

2,051,884 

524,707 

228,497 

1,121,223 

13,790 

163,667 

472,849 
256,890 

47,489 
138,983 

28,154 

5,847 
33,154 

330,863 

20,010 

39,468 

162,777 

58,603 

4,631,637 

3,177,326 

2,504,967 

373,249 

299,610 

1,417,609 

363,103 

85,808 

220,783 

198,167 

106,977 
95,915 
92,956 
10,023 

243,877 
86,202 


365,010 
158,533 
399,577 
400,593 
127,848 

247,189 

117, J62 

31,041 

37,284 

135,613 

224,454 

273,971 

40,468 

72,840 

346,814 

670,388 

31,772 
12,314 
19,458 

409,525 
281,899 

127,626 

33,066 

49,066 
65,422 
23,117 
50,036 

23,680,049 

8,172,013 
298,263 
139,384 
339,283 
2,365,844 
l,48o,031 
142,073 

189,965 

445,073 

383,752 

328,306 

2,024,765 

29,269 


1,824,843 

279,916 

259,329 
105,651 

26,140 

104,382 

1,394 

21,762 

17,064 
8,965 
2,447 
1,935 
3,505 

465 
3,058 

56,916 

2,309 
10,199 
36,261 

8,147 


116,868 
65,663 
31,647 
21,774 
12,242 

50,062 
7,562 
2,962 
4,265 
5,298 

2,353 
2,123 
3,941 
1,622 
19,936 
1,143 

114,402 

21,156 
2,138 
3,446 

28,559 
2,160 

10,239 

6,715 

283 

5,569 

3,812 

8,048 
11,985 
623 
2,215 
7,283 

bbfiH. 

5,260 

822 

4,433 

45,193 

39,263 

5,925 

2,470 
(=) 

307 
1,318 
3,133 
7,689 

305,904 

76,591 
3,290 

1,136 

1,473 

15,863 

8,213 

993 

1,648 

6,302 

2,424 

5,302 

29,566 

381 


9,461,384 

389,090 

303,800 
97,233 
99,742 
69,404 
2,628 
34,793 

66,450 
31,073 
15,737 
5,614 
13,206 

1,195 
17,645 

98,744 

5,114 
30,246 
38,516 
24,868 

1,137,638 

578,341 

413,228 

33,935 

81,178 

530,733 
96,202 
50,149 
34,358 
92,432 

34,175 
41,405 
33,939 
2,237 
95,736 
28,564 


129,128 
30,889 
174,550 
114,633 
35,725 

111,165 
25,612 
8,905 
32,548 
36,345 

88,517 
115,123 
12,621 
23,062 
99,725 

225,831 

16,594 
6,735 
9,859 

135,148 

107,219 

27,929 

13,161 
(  =  ) 
5,441 
16,156 
14,712 
19,730 

2,371,637 
554,901 
35,050 
10,434 
24,892 
143,718 
37,002 
13,806 

18,954 

48,770 
23,880 
26,471 
167,808 
4,116 


12,760,022 

910,322 

786,199 
296,686 
107,281 
305,502 
2,834 
73,896 

112,543 

28,046 

58,895 

9,407 

15,735 

1,885 
9,695 


208,062 

7,289 
15,614 
169,379 
15,780 

811,150 

401,776 

295,606 

55,723 

50,447 

398,935 
78,295 
45,082 
46,361 
67,057 

40,201 
24,285 
20,460 
4,851 
72,343 
10,439 

621,046 

69,206 
18,497 
48,874 
68,715 
20,263 

82,957 
22,035 
3,741 
23,872 
21,713 

62,411 
88,680 
6,770 
11,991 
68,215 

174,601 


8,404 
2,350 
6,054 

104,699 
32,093 
22,606 

16,315 

3,563 
10,023 

9,769 
18,922 


591,611 
37,089 
12,609 
33,448 

116,213 
43,696 
16,154 

20,114 

64,562 
19,450 
24,682 
195,206 
8,388 


206,581 

7,671 

6,262 

1,338 

241 

3,384 

1,151 

1,281 
364 
477 
214 
227 


1^) 

40 
214 
186 

11,375 

3,419 

3,044 

170 

205 

7,949 
3,294 

437 
1,281 

341 

722 
729 
163 

947 

15,810 

1,922 
295 

1,057 

1,465 

751 

2,381 
771 
216 
665 
424 

1,443 

1,949 

192 

409 

1,795 

909 


(') 

(  =  ) 

503 
131 
321 


59 

145,631 

16,793 

1,532 

704 

944 

2,960 

1,036 

233 

558 

1,651 
734 
554 

5,739 
96 


Footnotes  at  end  of  table. 


Business  Returns/1967  •  Partnerships 


PARTNERSHIPS 


157 


Table  3.1— NUMBER  OF  PARTNERSHIPS,  RECEIPTS,  COST  OF  GOODS  SOLD,  DEPRECIATION,  PAYROLL,  NET  PROFIT,  AND  INVENTORY,  BY  INDUSTRY— Corclnued 


Industry 


Numbei 

or— 

Rece 

ipts 

Depreci- 
ation 
(Thousand 

Inventory, 

end-of-year 

Partner- 

Partners 

Total 
(Thouaend 

Business 
(Thouaond 

goods  sold 
(Thouamd 

Payroll 
(Thouaand 

Net  profit 
(Thouaand 

Number  of 
partner- 

Amount 

(Thouavtd 

dollars) 

dollar  a) 

tkllarai 

dollara) 

<k)llaraj 

dollara) 

ships 

dollara) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

150,229 

335,126 

21,381,499 

21,126,693 

15,276,319 

225,784 

1,790,579 

1,807,741 

127,460 

2,333,488 

10,201 

23,930 

1,927,175 

1,893,962 

1,426,019 

21,463 

158,124 

149,533 

9,266 

427,686 

3,76A 

9,383 

717,944 

705,744 

501,331 

10,758 

76,031 

63,562 

3,131 

114,520 

4,458 

10,034 

549,019 

540,550 

378,362 

5,786 

45,459 

52,822 

4,272 

133,255 

1,979 

4,513 

660,212 

647,668 

546,326 

4,919 

36,634 

33,149 

1,862 

179,911 

7,728 

18,493 

1,210,441 

1,192,599 

845,685 

19,484 

99,364 

99,660 

6,650 

199,728 

311 

635 

55,447 

55,228 

36,371 

83 

3,627 

4,862 

237 

7,708 

982 

2,167 

124,905 

123,133 

75,123 

9,874 

9,867 

9,923 

623 

6,111 

155 

311 

11,120 

10,844 

4,391 

404 

344 

884 

(  =  ) 

I') 

6,280 

15,380 

1,018,969 

1,003,394 

729,800 

9,123 

85,526 

83,991 

5,765 

185,810 

24,237 

54,219 

4,652,392 

4,623,463 

3,702,587 

40,176 

283,986 

271,735 

21,311 

226,190 

18,506 

41,165 

3,938,156 

3,911,950 

3,197,207 

31,466 

217,677 

205,934 

17,147 

209,973 

2,373 

5,194 

360,805 

359,636 

280,215 

2,762 

21,579 

28,764 

1,698 

5,751 

548 

1,134 

68,785 

68,705 

53,231 

622 

4,049 

5,026 

386 

1,171 

633 

1,806 

46,378 

45,847 

32,036 

761 

3,158 

5,731 

577 

2,526 

1,296 

2,957 

116,095 

115,681 

53,807 

2,228 

26,353 

17,527 

993 

2,524 

882 

1,963 

122,173 

121,644 

86,091 

2,337 

11,170 

8,753 

511 

4,245 

29,330 

62,982 

5,324,080 

5,267,257 

4,183,366 

34,093 

335,112 

336,476 

25,505 

444,044 

5,842 

12,873 

2,383,024 

2,350,177 

1,996,349 

9,607 

141,952 

93,693 

4,888 

257,302 

3,166 

6,786 

423,546 

419,099 

279,838 

5,460 

43,225 

42,879 

2,973 

70,268 

19,008 

40,527 

2,316,392 

2,300,519 

1,755,178 

16,940 

139,780 

183,249 

16,520 

78,295 

1,314 

2,796 

201,118 

197,462 

152,001 

2,091 

10,155 

16,655 

1,124 

38,179 

9,776 

22,541 

1,209,992 

1,190,175 

767,454 

9,887 

122,228 

137,809 

9,122 

250,133 

3,484 

7,768 

382,048 

372,561 

238,551 

3,786 

43,549 

41,445 

3,187 

60,801 

6,293 

14,773 

827,944 

817,614 

528,903 

6,101 

78,679 

96,364 

5,936 

189,337 

10,366 

24,011 

1,424,529 

1,391,693 

911,465 

15,612 

137,716 

152,731 

9,093 

236,194 

3,861 

9,553 

696,375 

673,305 

439,616 

7,248 

63,961 

76,239 

3,530 

127,569 

2,433 

5,609 

231,803 

229,176 

139,409 

2,743 

27,498 

30,093 

1,800 

32,144 

4,072 

8,849 

496,351 

489,212 

332,440 

5,621 

46,257 

46,349 

3,763 

76,481 

27,891 

60,672 

2,072,374 

2,045,485 

1,016,637 

44,487 

365,624 

272,954 

20,729 

46,603 

17,840 

39,550 

1,467,520 

1,450,026 

700,567 

33,001 

290,188 

181,496 

12,213 

25,243 

10,050 

21,122 

604,854 

595,459 

316,070 

11,486 

75,436 

91,453 

8,516 

21,360 

4,882 

11,404 

874,814 

865,883 

579,548 

7,714 

87,023 

95,219 

4,667 

140,168 

4,325 

9,524 

679,390 

675,484 

531,419 

6,178 

26,714 

60,445 

4,087 

73,438 

2,427 

5,276 

126,192 

122,375 

71,850 

1,733 

10,449 

19,909 

2,043 

26,579 

1,412 

3,018 

116,490 

115,625 

81,081 

1,241 

6,455 

13,874 

1,284 

26,349 

1,854 

3,918 

194,191 

191,144 

112,470 

1,412 

19,416 

30,901 

1,778 

70,680 

1,487 

3,513 

191,676 

190,017 

135,078 

3,859 

15,054 

17,780 

791 

6,475 

2,019 

4,252 

124,803 

123,858 

61,400 

2,682 

18,093 

18,068 

1,564 

5,232 

291 

637 

37,838 

37,492 

27,214 

636 

2,457 

3,524 

242 

3,089 

372 

754 

25,014 

24,952 

17,619 

130 

2,514 

2,347 

194 

-1,640 

10,823 

24,119 

1,139,535 

1,125,106 

771,545 

14,205 

95,785 

118,528 

8,764 

143,398 

808 

1,863 

50,573 

50,123 

33,882 

787 

4,465 

6,248 

364 

5,307 

1,959 

4,586 

319,758 

315,619 

231,717 

3,529 

26,157 

26,370 

1,429 

38,132 

167,827 

799,526 

6,783,328 

5,932,080 

314,771 

553,432 

940,854 

2,082,523 

1,663 

53,801 

319 

966 

85,806 

60,068 

4,675 

988 

27,764 

25,751 

{') 

(^) 

3,484 

17,010 

125,913 

84,700 

15,129 

1,179 

16,229 

48,739 

(') 

(^) 

4,782 

32,133 

2,175,476 

1,829,606 

5,396 

12,704 

659,269 

593,561 

(') 

{') 

22,443 

288,512 

325,815 

181,999 

21,643 

6,093 

4,304 

240,564 

i'} 

{") 

9,761 

24,969 

648,017 

637,180 

126,793 

7,636 

84,804 

198,832 

- 

127,039 

435,936 

3,422,301 

3,138,527 

141,135 

524,832 

148,484 

975,026 

1,312 

40,593 

99,866 

338,667 

2,602,161 

2,488,919 

17,570 

490,718 

106,681 

678,915 

237 

3,216 

11,766 

44,140 

141,157 

81,611 

13,947 

11,911 

2,017 

63,978 

179 

2,657 

8,986 

28,556 

384,119 

348,417 

92,063 

15,044 

21,677 

115,616 

713 

25,616 

258 

858 

13,192 

13,179 

_ 

165 

2,673 

4,447 

_ 

_ 

4,352 

19,508 

181,088 

125,093 

9,733 

3,899 

5,258 

74,360 

157 

5,239 

593 

1,569 

38,849 

23,077 

598 

1,875 

2,348 

12,074 

{') 

(') 

1,219 

2,638 

61,735 

58,231 

7,224 

1,220 

7,830 

25,636 

(  =  ) 

I'} 

134,469 

365,112 

13,929,786 

13,714,287 

2,199,043 

328,289 

3,244,556 

5,502,417 

22,268 

102,361 

6,731 

20,440 

516,321 

502,180 

174,740 

50,561 

98,668 

84,336 

856 

4,184 

1,747 

5,406 

204,878 

197,654 

75,635 

15,217 

46,754 

31,452 

210 

970 

2  948 

10,309 

237,423 

232,258 

73,083 

28,521 

41,042 

37,287 

458 

1,309 

1,033 

2,464 

43,461 

42,136 

13,754 

4,384 

3,702 

10,487 

{') 

(^) 

1,003 

2,261 

30,559 

30,132 

12,268 

2,439 

7,170 

5,110 

(  =  ) 

(") 

26,041 

56,893 

1,085,468 

1,070,532 

457,600 

51,562 

277,971 

249,013 

7,068 

23,318 

2,878 

6,848 

89,499 

87,949 

27,810 

9,391 

14,657 

18,100 

444 

228 

5,371 

11,744 

349,693 

345,891 

164,221 

18,628 

117,314 

58,312 

795 

3,506 

903 

1,917 

49,981 

49,730 

24,152 

1,592 

8,332 

11,489 

416 

1,731 

7,547 

15,986 

197,879 

196,335 

95,275 

4,906 

71,735 

45,718 

2,504 

2,194 

5,141 

10,752 

98,432 

96,691 

28,326 

1,644 

26,871 

40,897 

442 

431 

520 

1,093 

12,665 

12,545 

6,587 

154 

2,656 

4,088 

349 

1,042 

2,452 

5,915 

255,603 

251,856 

98,129 

14,044 

30,506 

61,899 

1,782 

12,402 

399 

865 

5,592 

5,584 

2,197 

61 

552 

2,124 

(^) 

(') 

830 

1,773 

26,124 

23,951 

10,903 

1,142 

5,343 

6,386 

253 

1,281 

14,132 

33,679 

809,608 

782,470 

379,915 

47,832 

172,591 

186,493 

1,912 

13,519 

1,148 

2,547 

117,126 

116,006 

79,666 

1,191 

11,211 

18,969 

(  =  ) 

(') 

2,164 

4,592 

87,167 

86,539 

47,396 

2,385 

38,959 

19,542 

209 

243 

2,046 

4,606 

114,732 

111,487 

49,517 

1,937 

22,321 

32,089 

348 

1,681 

8,775 

21,934 

490,583 

468,438 

203,336 

42,319 

100,100 

115,893 

1,292 

11,366 

PARTNERSHIPS  WITH  NET  PROFIT 

Wholesale  and  retail  trade — Continued 

Retail  trade 

Building  materials,  hardware,  and  farm  equipnent 

Building  materials  dealers , 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Hail  order  houses 

Automatic  merchandising  machine  operators 

Direct  selling  establishments 

Variety  and  other  general  merchandise  stores 

Food  stoics 

Grocery  store  s 

Meat  and  fish  markets 

Fruit  stores  and  vegetable  markets 

Candy,  nut,  and  confectionery  stores 

Retail  bakeries 

Dairy  products  and  other  food  stores 

Automotive  dealers 

Motor  vehicle  dealers 

Tire,  battery,   and  accessory  dealers 

Gasoline   service   stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Women's  ready-to-wear  and  accessory  stores,   and  fur 

shops. 
Other  apparel  and  accessory  stores 

Furniture ,  home  furnishings ,  and  equipment 

Furniture  stores 

Home  furnishings,    and  equipment  stores,   except 

appliances. 
Household  appliances,   TV,   radio,   and  music  stores... 

Eating  and  drinking  places 

Eating  places 

Drinking  places 

Drug  and  proprietary  stores 

Liquor  store  s 

Antique  and  secondhand  stores 

Sporting  goods  stores  and  bicycle  shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Cigar  stores  and  stands 

Newsstands 

Retail  trade,  not  elsewhere  classified 

itetail  trade  not  allocable 

Wholesale  and  retail  trade  not  allocable 

Finance ,    insurance ,   and  real  estate 

Banking 

Credit  agencies  other  thsm  banks 

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

Holding  and  investment  companies 

Insurance  agents,  brokers,   and  service 

Real  estate 

Operators,  except  developers,  and  lessors  of  buildings 

Lessors  of  real  property  other  than  buildings 

Agents,  brokers,  and  managers 

Title  abstract  companies 

Subdividers  and  developers 

Operative  builders 

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

Services 

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

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services 

Coin-operated  laundries  and  dry  cleaning 

Other  laundries  and  dry  cleaning  plants 

Photographic   studios 

Beauty  shops 

Barber  shops 

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

Funeral  service  and  crematories 

Garment  pressing,  alteration,  and  repair 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  business  services 

Footnotes  at  end  of  table. 


158 

PARTNERSHIPS 


Business  Returns/1967  •  Partnerships 


Table  3.1— NUMBER  OF  PARTNERSHIPS,  RECEIPTS,  COST  OF  GOODS  SOLD,  DEPRECIATION,  PAYROLL,  NET  PROFIT,  AND  INVENTORY,  BY  INDUSTRY— Continued 


Industry 


PAfilNEHSHIPS  WIIH  NET  PROFIT 
Services — Continued 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops 

Other  automobile  services,  except  repair 

Repair  services,  except  automobile 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except  radio  and  TV 

Reupholstery  and  furniture  repair 

Other  repair  services,  except  automobile 

Motion  pictures 

Production,  distribution,  and  related  services 

Theaters 

Amuseoent  and  recreation  services,  except  motion  pictures 
Theatrical  producers,  bands,  orchestras,  and  enter- 
tainers. 

Bowling  alleys,  and  billiard  and  pool  parlors 

Other  amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Offices  of  chiropractors 

Hospitals 

Medical  laboratories 

Dental  laboratories 

Sanatoria,  and  convalescent  and  rest  homes 

Other  nedical  services 

Legal  services 

Educational  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping  services 

Other  services 

Nature  of  business  not  allocable 


Partner- 
ships 


U,357 
589 
2,140 
7,182 
1,668 
2,779 

6,035 

1,333 

991 

849 

2,861 

1,318 
413 
904 

6,389 
1,464 

1,343 
3,582 

20,599 

13,819 

1,561 

308 

393 

822 

603 

1,428 

1,517 

22,078 
1,129 
2,209 
3,283 
8,922 
1,247 

3,158 


(2) 


31,546 
1,500 
4,457 

15,111 
3,582 
6,896 

12,691 
2,829 
2,106 
1,756 
6,000 

5,676 
2,902 
2,774 

21,918 
9,571 

3,267 
9,080 

60,413 

41,230 

3,328 

709 

2,022 
2,841 
1,830 
3,843 
4,286 

72,753 
2,835 
5,347 
8,130 

28,908 
3,383 

9,270 


Receipts 


Total 


748,293 
30,814 

120,251 

376,478 
95,820 

124,930 

255,080 
47,744 
51,016 
23,747 

132,571 

186,983 
59,949 
127,034 

326,033 
88,261 

62,437 
175,335 

3,557,740 

2,631,230 

157,725 

35,739 

{') 

174,397 
141,181 
32,620 
174,575 
203,895 

3,580,679 
38,573 
558,616 
560,574 

1,601,116 
104,702 

111,689 


dollar!} 


738,848 
30,073 

119,251 

372,753 
94,217 

122,554 

252,340 
47,482 
50,372 
23,724 

130,762 

177,066 

57,471 

119,595 

298,794 
82,494 

59,296 
157,004 

3,529,811 

2,610,251 

157,227 

35,690 

173,539 
140,149 
32,511 
171,673 
202,396 

3,546,778 
38,309 
551,819 
536,876 

1,585,680 
102,784 

109,603 


Cost  of 
goods   sold 
(Thottamnd 


(5) 


413,827 

9,031 

72,161 

229,148 
54,547 
48,940 

139,432 
25,139 
28,915 

11,736 
73,642 

74,166 
22,880 
51,286 

124,211 
31,199 

23,564 
69,448 

123,853 

25,220 

6,766 

2,226 

(  =  ) 

27,509 
6,417 
9,913 
25,220 
20,034 

51,448 

1,715 

153,370 

76,791 
9,661 

18,314 

52,532 


Depreci- 
ation 


33,450 

573 

2,227 

6,533 

2,077 

22,040 

5,489 
929 
725 
602 

3,233 

8,586 
4,833 
3,753 

17,569 
955 

5,570 
11,044 

42,986 

24,526 

3,481 

490 

2,073 
1,930 
522 
7,593 
2,128 

39,275 

1,648 
5,104 
4,309 
18,658 
1,260 

3,042 


Payroll 
(Thovatnd 


Net  profit 

C Thousand 
chll»ri) 


112,540 
6,783 
22,251 

52,806 
14,969 
15,731 

44,770 
8,013 
6,923 
5,187 

24,647 

28,981 

7,450 

21,531 

66,256 
22,137 

11,757 
32,362 

674,219 

445,616 

28,296 

5,598 

56,994 
30,665 
8,253 
65,583 
32,649 

726,368 
10,542 
222,058 
164,748 
622,296 
22,548 

13,929 


(8) 


140,777 
4,777 
23,748 
76,955 
18,378 
16,919 

57,129 
10,721 
10,425 
6,319 
29,664 

31,970 
10,130 
21,840 

68,943 
23,073 

8,752 
37,118 

1,882,332 

1,540,423 

79,679 

14,774 

47,242 
66,625 
10,667 
24,569 
94,423 

1,951,666 

8,861 

111,337 

147,041 

544,380 

38,139 

24,179 


Inventory,  end-of-year 


Number  of 
partner- 
ships 


6,749 

906 
4,292 
1,116 

370 

3,013 
818 
599 
329 

1,267 

218 
(^) 

191 

1,357 

754 

573 


(') 


159 
111 
275 


(M 


188 

763 


Amount 
(Thtmawid 


(10) 


31,251 

3,782 
18,573 
6,628 
2,194 

16,100 
3,038 
4,152 
186 
8,724 

182 


3,773 

842 
2,908 

3,946 
571 

{') 

593 

358 

602 

1,383 

(.') 

2,849 
I') 
{') 

1,904 

5,721 


^Net  loss  exceeds  net  profit. 

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

NOTE:      Estijnates  are  rounded  and  may  not  add  to  totals.     See  text  for  explanatory  statements  and  "Description  of  the  Samples  and  Limitations  of  the  Data. 


ACTIVE   PARTNERSHIPS 


Business  Returns/1967  •  Partnerships 

Table    3. 2 —FREQUENCIES  AND  AMOUNTS   OF   INCOME  STATEMENT   ITEMS  FOR   SELECTED   INDUSTRIES 
[Amounts   in  thousande  of  dollars  ] 


159 


All 
industrii 


Agriculture,   forestry,   and  fisheriee 


Field  crop 
farms 


Livestoclt 
farms 


Other 
farms 


Other 
agriculture 
forestry, 

and 
fisheries 


Contract  construction 


General 
contractors 


Special 

trade 

contractors 


Contractors 

not 

allocable 


(1) 


(2) 


(3) 


(■4) 


(5) 


(6) 


(7) 


(9) 


(10) 


(11) 


(12) 


Total  number  of  partnerships 

Total  receipts: 

Number 

Amount 

Business  receipts: 

Number 

Amount 

Nonqualifying  dividends; 

;Number 

Amount 

Interest: 

Number 

Amount 

Rents: 

Number 

Amount 

Net  gain,  noncapital  assets: 

Number 

Amount 

Other  receipts: 

Number 

Amount 

Total  deductions: 

Number 

Amount 

Cost  of  goods  sold: 

Number 

Amount 

Inventory,  beginning-of-year: 

Number 

Amount 

Purchases : 

Number 

Amount 

Cost  of  labor: 

Number 

Amount 

Material  and  supplies; 

Number 

Amount 

Other  costs: 

Number 

Amount 

Less;      Inventory,  end-of-year 

Number 

Amount 

Salaries  and  wages : 

Number 

Amount 

Payments  to  partners: 

Number 

Amount 

Rent; 

iNumber 

Amount 

Interest: 

Number 

Amount 

Taxes: 

Number 

Amount 

Casualty  losses: 

Number 

Amount 

Bad  debts; 

Number 

Amount 

Repairs: 

Number 

Amount 

Depreciation: 

Number 

Amount 

Amortisation: 

Number 

Amount 

Retirement  plans,   etc.: 

Number 

Amount 

Net  loss,   noncapital  assets: 

Number 

Amount 

Other  deductions: 

Number 

Amount 

Gross  profit: 

Number 

Amount 

Gross  loss: 

Number 

Amount 

Net  profit: 

Number 

Amount 

Net  loss; 

Number 

Amount 

Footnote  at  end  of  table. 


873,-160 
80,137,915 


818,697 
78,022,998 


10,976 
14,631 


146,367 
580,190 


68,997 
341,590 


31,533 
103,195 


337,961 
1,075,311 


887,801 
69,271,962 

537, 288 
43,148,059 

240,726 
4,712,731 

333,200 
31,054,032 

225,405 
4,414,448 

202,985 
1,491,830 

259,403 
6,374,176 

251,420 
4,899,158 

278,786 
6,279,148 

125,077 
1,556,166 

404,036 
1,771,706 

459,417 
2,217,619 

749,005 
2,181,258 

9,834 
17,492 

77,470 
132,095 

534,062 
830,334 

705,718 
3,006,673 

4,343 
42,368 

9,608 
71,352 

9,966 
24,636 

855,284 
7,993,056 


799,613 
35,009,961 


106,572 
135,022 


661,386 
12,760,022 


244,798 
1,894,069 


124,633 


120,458 
5,612,519 


112,941 
5,449,690 


2,760 
1,135 


13,617 
17,854 


11,734 
27,528 


7,382 
11,657 


56,263 
104,555 


118,694 
4,979,066 


109,538 
3,394,603 


10,952 
352,896 


36,303 
1,359,606 


78,762 
503,814 


72,013 
124,259 


102,225 
1,413,544 


10,757 
359,516 


2,552 
23,376 


8,617 
60,967 


47,570 
182,953 


68,171 
179,376 


99,769 
157,276 


882 
4,398 


1,407 
1,932 


95,263 
190,098 


103,716 
400,765 


{^) 


322 

750 


3,425 


112,084 
379,720 


104,858 
2,102,246 


19,776 
47.159 


87,726 
910,322 


36,908 
276,869 


110,667 
4,716,372 


103,347 
4,565,319 


2,693 

995 


12,673 
16,543 


11,178 
25,354 


7,073 
10,893 


51,527 
97,268 


108,456 
4,186,389 


100,562 
2,786,121 


9,179 
320,865 


32,935 
968,423 


72,570 
405,370 


67,639 
94,127 


96,420 
1,319,960 


8,934 
322,624 


1,927 
16,389 


6,499 
41,151 


43,287 
171,613 


63,315 
170,577 


91,501 
143,984 


600 
4,198 


754 
1,035 


88,028 
171,966 


95,013 
368,380 


(') 


244 
562 


3,332 
2,100 


102,127 
308,053 


95,674 
1,823,874 


18,624 
44,676 


80,747 
785,199 


33,550 
256,216 


35, 
1,383, 


33 

1,335 


,001 
598 


■,463 
i,227 


,215 
,435 


35,020 
1,148,934 


32,858 
656,064 


1,624 
43,708 


7,370 
123,763 


22,247 
120,990 


20,005 
23,822 


32,073 
383,224 


1,595 
39,443 


513 
4,955 


1,799 
12,373 


12,595 
73,987 


19,113 
56,581 


31,099 
49,067 


<^1 


350 
380 


28,391 
72,210 


30,821 
132,927 


(') 


0 
(') 


502 
500 


33,241 
89,714 


32,571 
688,4S8 


3,973 
9,445 


28,597 
295,586 


8,048 
51,933 


53,628 


52,513 
:,  372, 888 


49,833 
■,311,160 


1,094 
286 


5,386 
7,825 


4,453 
11,504 


3,494 
5,297 


24,530 
36,815 


51,483 
2,203,117 


49,116 
1,602,347 


5,387 
229,006 


20,815 
740,055 


36,408 
114,516 


35,999 
37,101 


47,470 
715,359 


5,255 
233,590 


565 
6,385 


3,037 
17,603 


23,262 
64,851 


32,378 
83,318 


42,369 
58,022 


274 
228 


208 
487 


43,692 
65,993 


45,620 
163,744 


410 


2,395 
1,063 


48,637 
138,554 


45,553 
732,154 

8,075 
23,341 

36,847 
305,502 

16,781 
135,731 


24,025 


22,202 
959,797 


19,555 
919,055 


598 
111 


2,824 
3,490 


2,500 
5,414 


1,296 
1,689 


10,193 
30,038 


21,953 
834,338 

18,578 
527,710 

2,167 
48,151 

4,750 
104,605 

13,915 
169,864 

11,635 
33,204 

16,872 
221,377 

2,073 
49,491 

748 
5,049 

1,663 
11,185 

7,430 
32,775 

11,825 
30,778 

18,033 
35,895 

251 
3,929 

186 
168 

15,945 
33,763 

18,573 
71,709 

(') 

'J' 
(') 

335 
437 

20,250 
79,785 


17,450 
403,232 

6,575 

11,887 

15,304 
184,011 

8,7a 
58,552 


9,790 
896,147 


9,594 
884,371 


944 
,311 


557 
2,274 


309 
754 


4,736 
7,287 


10,238 
792,677 


8,975 
608,482 


1,773 
32,031 


3,368 
391,183 


6,192 
98,444 


4,373 
30,132 


5,805 
93,584 


1,823 
36,892 


526 
6,987 


2,118 
19,805 


4,282 
11,340 


4,856 
8,699 


8,267 
13,292 


282 
200 


653 
897 


7,235 
18,132 


8,703 
32,385 


(M 
(') 


78 
188 


93 
498 


9,957 
71,667 


9,184 
278,372 


1,152 
2,483 


5,978 
124,123 


3,358 
20,653 


13,243 


12,078 
1,110,585 


11,237 
1,045,433 


893 
5,475 


772 
6,851 


1,044 
4,814 


5,642 
48,077 


13,145 
1,045,466 

9,138 
473,729 

649 
9,390 

1,021 
59,536 

4,759 
123,733 

3,378 
28,205 

7,385 
252,573 

522 
9,708 

792 
9,851 

1,455 
12,202 

3,503 
18,460 

3,309 
19,859 

9,190 
37,921 


227 
847 


4,708 
34,019 


9,395 
88,844 


40 
289 


73 
692 


135 
292 


12,086 
347,762 


10,724 
588,237 

2,519 
16,533 

8,081 
208,062 

5,162 
142,843 


51,429 
7,256,095 


50,951 
7,129,026 


194 
59 


5,542 
10,529 


5,130 
45,944 


1,905 
7,535 


24,114 
63,002 


52,093 
5,514,555 

49,532 
5,372,941 

12,247 
256,039 

22,587 
1,190,624 

34,491 
1,205,961 

23,186 
819,847 

25,006 
2,160,946 

13,234 
260,476 

6,217 
96,887 

11,136 
132,551 

23,826 
102,781 

26,401 
49,811 

43,242 
116,259 

541 
891 

4,245 
7,080 

28,473 
74,568 

40,629 
138,946 

31 

79 

826 
4,037 

629 
972 

50,457 
416,752 


50,051 
1,773,649 


2.291 
17,564 


43,428 
811,150 


8,914 
69,610 


20,246 
4,701,770 


19,867 
4,600,366 


3,346 
8,543 


3,060 
35,142 


995 

5,964 


9,716 
51,727 


20,782 
4,351,900 

19,337 
3,709,545 

3,501 
180,025 

7,018 
550,152 

13,199 
536,576 

9,841 
596,488 

12,256 
1,917,152 

4,108 
180,749 

2,481 
46,341 

4,599 
57,532 

8,475 
71,516 

12,149 
39,080 

16,879 
62,287 


1,170 
3,275 

11,312 
46,635 

15,278 
80,566 

(^) 
(^) 

194 
1,798 

314 
744 

19,854 
231,728 


19,506 
904,940 

1,354 
14,219 

16,557 
401,776 

4,293 

51,906 


30,621 
2,438,847 


30,522 
2,413,588 


123 
31 


2,157 
1,931 


2,014 
10,645 


882 
1,487 


14,127 
11,165 


30,675 
2,055,594 


29,634 
1,559,458 


8,734 
75,023 


15,545 
507,671 


20,955 
538,737 


13,400 
217,985 

9,119 
79,570 

3,673 
50,202 

6,487 
74,816 

15,106 
27,184 

14,123 
10,567 

25,855 
51,864 

287 
203 

3,067 
3,794 

16,786 
26,681 

24,901 
56,990 

(1) 
{') 

631 
2,227 

310 
228 

30,020 
181,366 


29,985 
847,409 


861 
3,279 


26,380 
398,935 


4,457 
15,682 


562 
115,478 


562 
115,072 


(=■) 
(M 


0 

(') 

(M 
(^) 


272 

110 


635 
107,061 

562 
93,838 

(^) 
(') 

124 
22,801 

337 
30,643 

360 
13,748 

350 
25,808 

(') 

(M 
(') 

(') 
(') 

245 
4,081 

129 
154 

508 
2,108 


(') 
(') 

375 
1,252 

450 
1,390 

(M 
(') 

{') 
(^) 

(M 

582 
3,653 


560 
21,300 

'J' 
(') 

431 
10,439 


(^) 


160 

ACTIVE   PARTNERSHIPS 


Business  Returns/1967  •  Partnerships 


Table   3. 2— FREQUENCIES  AND  AMOUNTS  OF   INCOME  STATEMENT    ITEMS   FOR   SELECTED   INDUSTRIES- 

[AjDOunts   in  thousands  of  dollars  J 


Continued 


Manufacturing 

Transportation,   comiminication,   electric,   g 
sanitary  services 

as,  auj 

Total 

Food  and 
kindred 
products 

Apparel 
and  other 

textile 
products 

Lumber 
and  wood 
products, 

except 
furniture 

Printing, 
publishing, 
and  allied 
industries 

Machinery, 
except 

electric 

Other 
manufac- 
turing 

Total 

Transportation 

Conmunica- 

Item 

Total 

Trucking 
and  ware- 
housing 

Other 
transpor- 
tation 

tion,  elec- 
tric, gas, 
and  sanitary 
services 

(13) 

(14) 

(15) 

(16) 

(17) 

(18) 

(19) 

(20) 

(21) 

(22) 

(23) 

C24) 

Total  number  of  partnerships 

Total  receipts: 

34,486 

33,847 
5,697,329 

33,626 
5,640,008 

166 
131 

3,543 
7,100 

2,566 
13,178 

1,422 
2,834 

16,517 
34,078 

34,388 
5,135,410 

33,013 
3,962,280 

18,281 
428,685 

23, 577 
2,381,006 

24,075 
1,018,413 

13,760 
198,537 

14,694 
396,482 

19,672 
460,843 

6,513 
156,036 

8,359 
110,709 

20,360 
76,285 

18,209 
34,266 

29,464 
107,696 

355 

577 

5,439 
9,549 

22,008 
55,167 

29,542 
139,482 

353 

1,000 

794 
5,119 

384 
829 

33,508 
476,415 

32,588 
1,685,025 

1,898 
7,297 

27,316 
621,046 

7,171 
59,127 

3,435 

3,386 
1,210,820 

3,361 
1,200,569 

44 
17 

4^2 
1,121 

354 
1,828 

217 
263 

1,966 
7,022 

3,410 
1,147,111 

3,288 
943,861 

2,344 
56,882 

2,757 
742,121 

2,776 
109,223 

1,201 
41,149 

1,359 
54,415 

2,242 
59,929 

702 
33,765 

849 
11,250 

1,792 
10,795 

1,944 
6,093 

3,168 
15,116 

63 
231 

622 
1,180 

2,799 
U,464 

3,050 
23,380 

19 
72 

91 
812 

53 
559 

3,410 
88,533 

3,305 
256,961 

(M 
(M 

2,735 
69,206 

70O 
5,497 

2,042 

2,042 

574,477 

2,042 

572,069 

(M 

159 
555 

114 
416 

73 
174 

1,104 
1,259 

2,Ckt2 
526,312 

2,018 
430,294 

1,240 
55,546 

1,488 
208,049 

1,709 
174,025 

758 
12,872 

959 
38,527 

1,283 
58,725 

604 
18,323 

611 
9,614 

1,672 
9,052 

1,080 
2,739 

1,845 
11,670 

(») 

246 
485 

1,214 
1,473 

1,785 
3,911 

(M 
(M 

19 
144 

1,967 
40, 558 

1,993 
142,264 

(M 

1,667 
48,874 

375 
2,709 

5,286 

5,237 
726,337 

5,212 

716,479 

(M 

427 
814 

298 
1,436 

177 
728 

2,340 
6,875 

5,212 
664,155 

4,967 
497,905 

1,625 
53,444 

3,003 
253,887 

3,690 
126,616 

1,749 
16,113 

2,490 
102,711 

1,821 
54,866 

498 
10,987 

832 
7,868 

2,144 
6,175 

3,076 
6,216 

4,652 
17,444 

125 

212 

396 
939 

4,099 
17,372 

4,672 
33,466 

(1) 
CM 

79 
366 

113 
203 

5,105 
64,541 

5,177 
220,018 

109 
1,444 

4,493 
68,715 

793 
6,533 

5,342 

5,219 
476,055 

5,170 
470,034 

(M 
(M 

413 
302 

373 
1,487 

187 
133 

2,348 
4,085 

5,342 
396,787 

5,146 
271,116 

2,589 
19,309 

3,248 
103,190 

3,561 
108,130 

2,203 
29,682 

2,176 
30,614 

2,854 
19,809 

846 
16,472 

1,160 
14,756 

3,461 
8,471 

2,865 
2,887 

4,428 
11,261 

(M 
(M 

1,219 
1,451 

3,096 
2,900 

4,507 
11,678 

CM 
(M 

191 
807 

(M 

5,096 
54,809 

4,919 
199,414 

423 
496 

4,187 
82,957 

1,155 
3,689 

4,995 

4,872 
500,938 

4,872 
497,262 

(M 
(M 

420 
504 

376 
1,168 

284 

536 

2,188 
1,468 

4,995 
416,196 

4,725 
299,894 

2,308 
36,215 

2,917 
144,193 

3,317 

113,070 

2,639 
18,847 

2,273 
27,008 

2,517 
39,439 

1,225 
12,843 

1,691 
22,841 

2,920 
6,177 

2,580 
2,701 

4,172 
10,772 

(M 
(M 

558 
956 

2,895 
3,435 

4,594 
14,371 

(») 
(M 

98 
446 

';> 
(') 

4,870 
41,737 

4,774 
197,576 

(M 
(M 

3,977 
88,680 

1,018 
3,938 

13,386 

13,091 
2,208,702 

12,968 
2,183,595 

77 
91 

1,680 
3,804 

1,050 
6,843 

483 
1,000 

6,575 
13,369 

13,386 
1,982,849 

12,870 
1,519,210 

8,175 
207,289 

10,164 
929,566 

9,022 
387,349 

5,211 
79,874 

5,436 
143,207 

8,955 
228,075 

2,638 

63,646 

3,215 
44,380 

8,372 
35,615 

6,663 
13,630 

11,198 
41,433 

lot 

104 

2,399 
4,538 

7,905 
18,523 

10,934 
52,676 

214 
300 

316 
2,544 

48 
13 

13,059 
186,237 

12,420 
668,792 

966 
4,407 

10,256 
262,614 

3,130 
36,761 

15,236 

15,065 
1,336,826 

14,836 
1,310,437 

122 
172 

1,174 
1,717 

908 
4,979 

916 
2,032 

6,685 
17,489 

15,163 
1,194,653 

14,063 
818,577 

1,202 
30,471 

2,747 
278,365 

9,222 
242,425 

5,232 
28,225 

12,615 
266,748 

1,211 

27,657 

634 
13,110 

3,288 
29,392 

7,025 
30,749 

9,167 
21,848 

13,287 
43,392 

113 
274 

1,043 
1,494 

2,132 
7,348 

13,255 
83,792 

112 
481 

293 
1,272 

230 
822 

14,786 
142,102 

14,171 
496,235 

1,066 
4,375 

11,550 
174,601 

3,686 
32,428 

12,953 

12,781 
1,167,301 

12,603 
1,145,454 

121 
172 

921 
1,265 

785 
4,228 

790 
1,616 

5,837 
14,566 

12,879 
1,048,629 

11,952 
734,535 

1,062 
29,570 

2,518 
260,470 

7,808 
202,429 

4,526 
24,474 

10,812 
244,078 

1,070 
25,486 

542 
12,045 

2,537 

21,419 

5,967 
26,737 

8,003 
19,593 

11,325 
38,084 

86 
248 

812 
1,083 

1,823 
6,789 

11,226 
70,683 

81 
82 

261 
1,201 

224 

800 

12,551 
115,330 

12,038 
413,566 

915 
2,647 

9,768 
145,910 

3,185 
27,238 

9,247 

9,174 
810,018 

9,051 
793,797 

120 
172 

640 
1,056 

572 
2,796 

639 
1,112 

4,076 
11,085 

9,223 
722,571 

8,626 
487,205 

573 
20,112 

1,627 
180,658 

5,729 
143,890 

3,594 
19,182 

7,921 
140,484 

555 
17,121 

339 
8,413 

1,672 
14,009 

3,840 
18,848 

6,066 
16,629 

8,401 
31,432 

60 
102 

489 
759 

1,273 
5,371 

8,218 
55,495 

(M 

221 
955 

113 
512 

8,995 
82,839 

8,817 
308,299 

430 
1,707 

7,462 
104,699 

1,786 
17,252 

3,706 

3,608 
357,283 

3,552 
351,657 

(M 

280 
209 

213 
1,432 

151 
504 

1,761 
3,481 

3,657 
326,058 

3,327 
247,330 

489 
9,458 

891 
79,812 

2,078 
58,539 

931 
5,292 

2,891 
103,594 

515 
9,365 

204 
3,632 

864 
7,410 

2,127 
7,889 

1,937 
2,964 

2,924 
6,652 

(') 

323 
324 

549 

1,418 

3,008 
15,188 

C) 

41 
246 

CM 
CM 

3,557 
32,491 

3,221 
105,267 

484 
940 

2,306 
41,211 

1,400 
9,986 

2,283 
2,283 

169,525 

Business  receipts: 

2,233 

164,983 

Nonqualifying  dividends: 

(M 

(M 

Interest: 

253 

452 

Rents: 

123 

751 

Net  gain,  noncapital  assets; 
Number 

125 
416 

Other  receipts: 

848 

2,923 

Total  deductions: 

Number 

2,283 
146,024 

Cost  of  goods  sold: 

Number 

2,111 

84,042 

Inventory,  beginning-of-year: 

141 

901 

Purchases : 

229 

17,895 

Cost  of  labor: 

Number 

1,415 
39,995 

Material  and  supplies: 

Number 

Amount 

Other  costs: 

Number 

706 
3,751 

1,803 
22,670 

Less:      Inventory,   end-of-year: 

141 

1,171 

Salaries  and  wages: 

92 

1,065 

Payments  to  partners: 

752 

7,973 

Rent: 

1,058 

4,012 

Interest: 

1,165 

2,255 

Taxes: 

1,953 

5,308 

Casualty  losses: 

CM 

(M 

Bad  debts: 

232 

4U 

Repairs: 

309 

559 

Depreciation: 

2,029 

13,109 

Amortization: 

(M 

(M 

Retirement  plans,  etc.: 

(M 

(M 

Net  loss,  noncapital  assets: 

(M 

CM 

Other  deductions: 

Number . 

2,234 

26,772 

Gross  profit: 

82,669 

Gross  loss: 

151 

Net  profit: 

Net  loss; 

5   190 

Footnote  at  end  of  table. 


ACTIVE  PARTNERSHIPS 


Business  Returns/1967  •  Partnerships 

Table   3. 2— FREQUENCIES  AND  AMOUNTS  OF   INCOME  STATEMENT   ITEMS   FOR   SELECTED   INDUSTRIES— Continued 

[Amounts  ir.  thousands  of  dollars] 


161 


Wholesale  and  retail  trade 


Wholesale  trade 


Groceries 

and  related 

products 


Farm 
products 

— raw 
materials 


Machinery, 

equipment , 

and 

supplies 


Other 

wholesale 

trade 


Retail  trade 


Build ine 
materials, 
hardware , 

and  farm 
equipment 


General 
merchan- 
dise 
stores 


Food  stores 


Grocery 

stores,  meat, 

fish,  fruit, 

and  vegetable 

mflrtets 


Other 
food 
stores 


(25) 


(26) 


(27) 


(28) 


(29) 


(31) 


(32) 


(33) 


(3.4) 


(35) 


Total  number  of  partnerships 

Total  receipts: 

Number 

Amount 

Business  receipts: 

Numlser 

Amount 

Nonqualifying  dividends: 

Number 

Amount 

Interest: 

Number 

Amount 

Rents: 

Number 

Amount 

Net  gain,  noncapital  assets: 

Number 

Amount 

Other  receipts; 

Number 

Amount 

Total  deductions; 

Number 

Amount 

Cost  of  goods  sold: 

Number 

Amount 

Inventory,  beginning-of-year: 

Number 

Amount 

Purchases: 

Number 

Amount < 

Cost  of  labor; 

Number 

Amount 

Material  and  supplies: 

Number 

Amount 

Other  costs: 

Number 

Amount 

Less:      Inventory,  end-of-year 

Number 

Amount 

Salaries  and  wages: 

Number 

Amount 

Payments  to  partners: 

Number 

Amount 

Rent: 

Number 

Amount 

Interest; 

Number 

Amount 

Taxes; 

Number 

Amount 

Casualty  losses; 

Number 

Amount 

Bad  debts: 

Number 

Amount 

Repairs; 

Number 

Amount 

Depreciation: 

Number 

Amount 

Amortization: 

Number 

Amount 

Retirement  plans,  etc.: 

Number 

Amount 

Net  loss,  noncapital  assets: 

Number 

Amount 

Other  deductions: 

Number 

Amount 

Gross  profit; 

Number 

Amount 

Gross  loss: 

Number 

Amount 

Net  profit; 

Number 

Amount 

Net  loss; 

Number 

Amount 

Footnote  at  end  of  table. 


219,580 
34,867,991 

218,410 
34,448,298 

1,577 
1,830 

24,718 
36,938 

22,380 
95,209 

6,500 
10,625 

121,319 
275,091 


220,123 
32,602,002 

213,903 
26,061,657 

167,652 
3,434,890 

200,879 
24,762,554 

15,624 
266 ,630 

39,211 
138,953 

42,189 
1,026,404 

■  174,908 
3,567,774 

152,603 
2,399,711 

48,468 
464,038 

152,164 
487,263 

110,360 
143,597 

201,057 
504,342 

4,948 
4,941 

44,700 
59,808 

148,298 
135,023 

180,523 
357,838 

1,147 
994 

1,653 
6,844 

2,238 
4,197 

216,993 
1,971,749 


213,808 
8,404,077 


6,892 

17,436 


177,831 
2,425,722 


31,103 
10,928,951 

30,694 
10,796,092 

304 
624 

4,739 
9,727 


3,779 
24,303 


1,470 
2,474 


17,250 
95,731 


31,334 
10,370,954 

28,307 
8,873.276 

19,278 
837,316 

25,165 
8,458,732 

2,273 
74,086 

4,822 
42,257 

9,623 
348,524 

20,200 
887,639 

20,151 
534,262 

7,294 
98,919 

19,396 
67,181 

16,161 
39,338 

26,525 
109,470 

459 
553 

7,102 
17,419 

17,169 
32,379 

24, 506 
87,747 

149 
85 

544 
3,289 

363 
1,408 

30,674 
505,628 


30,046 
1,930,904 


42,869 
159,733 


1,415 


25,643 
591,611 


5,818 
33,614 


5,826 


5,772 
3,006,688 


5,674 
2,987,463 


73 
100 


725 
1,372 


562 
2,278 


295 

390 


3,179 
15,085 


5,802 
2,895,821 

5,314 
2,554,863 

3,471 
117,706 

4,761 
2,443,291 

519 
18,051 

1,033 
13,045 

1,629 
83,643 

3,592 
120,873 

4,236 
142,965 

1,366 
22,758 

3,795 
13,101 

2,949 
5,824 

5,182 
17,992 

123 
234 

1,188 
3,395 

3,845 
8,594 

4,839 
18,303 

17 
26 

190 
820 

108 
313 

5,720 
106,633 


5,598 
432,683 


228 
83 


4,709 
116,213 


1,118 
5,346 


2,635 


2,527 

1,865,008 


2,448 
1,844,789 


98 
322 


528 
1,485 


450 
1,473 


170 
500 


1,554 

16,439 


2,635 
1,828,250 

2,339 
1,694,929 

1,215 
132,217 

1,703 
1,627,921 

192 
5,244 

442 
2,630 

876 
78,416 

1,321 
151,499 

1,777 
35,973 

536 
7,918 

1,313 
5,448 

1,396 
7,672 

2,012 
5,761 

62 
163 

309 
2,296 

1,576 
4,356 

2,013 
10,335 


(M 
(M 


2,558 
52,815 


2,310 
150,729 


325 
869 


2,024 
43,696 


611 
6,938 


2,851 
649,821 

2,826 
631,799 

(M 

(M 

487 
1,541 

257 
2,699 

95 
222 

1,641 
13,522 


2,826 
587,639 


2,630 
462,450 


2,386 

437,009 


216 
6,221 


330 
3,082 


962 
14,883 


2,014 
87,148 


44,512 


735 
9,472 


1,859 
4,848 


1,466 
2,984 


2,326 
6,086 


(») 
(M 


683 
2,056 


1,255 
2,111 


2,111 
6,616 


(M 
(M 


(M 
(') 


2,800 
46,138 


2,747 
172,577 


(M 
(M 


2,434 
64,562 


417 
2,380 


20,150 


19,953 
5,407,434 


19,747 
5,332,041 


107 
164 


2,999 
5,329 


2,509 
17,853 


909 
1,362 


10,876 
50,685 


20,071 
5,059,244 


18,025 
4,161,034 


12,711 
498,990 


16,315 
3,950,511 


1,346 
44,570 


3,017 
23,500 


6,155 
171,582 


13,273 
528,119 


12,338 
310,812 


4,657 
58,771 


12,429 
43,784 


10,350 
22,858 


17,005 
79,631 


222 

143 


4,921 
9,672 


10,493 
17,318 


15,543 
52,493 


118 
55 


258 
1,577 


234 
1,054 


19,595 
300,042 


19,390 
1,174,915 


759 
3,908 


16,477 
367,140 


3,673 
18,950 


186,629 


185 
23,576. 


185, 
23,294, 


.,916 
1,086 


102 

176 


186,204 
21,893,271 


183,114 
16,925,274 


146,588 
2,555,362 


173,438 
16,052,209 


13,150 
188,892 


33,850 
94,705 


31,997 
670,946 


152,727 
2,636,840 


130,822 
1,838,046 


40,585 
359,838 


131,275 

415,311 


92,828 
102,677 


172,250 
388,624 


4,437 
4,368 


36,919 
41,401 


129,445 
101,219 


154,115 
265,885 


972 
906 


1,099 
3,497 


1,842 
2,761 


183,758 
1,443,464 


181,207 
,378,385 


5,422 
9,304 


150,229 

1,807,741 


36,400 
124,077 


12,933 


12,884 
2,174,389 

12,310 
2,137,497 

198 
121 

2,951 
3,918 

2,005 
8,809 

586 
547 

8,129 
23,497 


12,933 
2,039,077 

12,609 
1,618,294 

11,130 
462,295 

11,939 
1,540,315 

1,549 
31,975 

1,528 
8,917 

3,107 
66,743 

11,426 
491,951 

9,764 
152,739 

4,064 
40,190 

7,603 
18,210 

8,331 
10,905 

12,398 
34,450 

214 
306 

4,870 
6,677 

8,291 


11,151 
26,229 


121 
354 


264 
600 


12,798 

121,181 


1^,557 
519,585 


376 
382 


10,201 
149,533 


2,732 
14,221 


10,122 


10,024 
1,338,054 


9,926 
1,319,322 


196 
61 


967 
1,727 


928 
4,785 


310 
341 


5,175 
11,818 


10,073 
1,247,530 


9,749 
937,143 


8,025 
232,605 


9,181 
905,417 


454 
5,440 


1,735 
1,509 


2,540 
24,018 


8,261 
231,846 


6,510 
107,023 


2,264 
20 ,  586 


6,372 
23,243 


4,716 
7,218 


8,334 
21,939 


243 
149 


1,460 
2,609 


6,633 
5,459 


7,738 
23,871 


31 
139 


24 
225 


87 
103 


9,748 
97,823 


9,572 
383,486 


550 
1,307 


7,723 
99,660 


2,394 
9,136 


28,134 


28,035 
5,076,884 


27,985 
5,044,516 


481 
856 


3,283 
2,320 


3,526 
11,916 


724 
1,451 


15,792 
15,825 


28,107 
4,819,035 

27,881 
4,049,316 

24,359 
249,673 

27,053 
3,952,941 

1,372 
21,948 

5,720 
16,512 

2,313 
62,344 

24,177 
254,102 

18,930 
296,439 

5,197 
46,463 

19,003 
53,636 

13,224 
12,768 

26,704 
64,339 

726 
668 

3,457 
2,947 

22,862 
13,006 

24,244 
45,308 

73 
119 

397 
866 

377 
469 

27,928 
227,691 


27,541 
995,912 


593 
712 


24,237 
271,735 


3,897 
13,886 


24,709 
4,757,861 


24,683 
4,727,187 


472 
352 


2,998 
2,186 


3,239 
11,087 


624 

1,370 


14,062 
15,179 


24,780 
^,530,246 

24,629 

3,855,105 

21,354 
239,702 

23,958 
3,782,326 

913 

13,937 

4,690 
8,761 

2,266 
53,792 

21,737 
243,463 

16,464 
257,330 

4,491 
40,047 

16,707 
47,105 

11,394 
11,454 

23,603 
58,519 

671 
649 

3,303 
2,349 

20,207 
15,625 

21,459 
39,123 

47 
99 

363 
572 

371 
467 

24,602 
201,802 


24,265 
872,522 


518 
440 


21,427 
239,724 


3,356 
12,109 


(36) 
3,351 


3,326 
319,023 


3,302 
317,329 


(') 

(M 


285 
134 


288 
329 


100 

81 


1,730 
646 


3,326 

233,789 

3,252 

194,211 

2,505 
9,971 

3,094 
170,615 

454 
7,961 

1,030 
7,751 

547 
3,552 

2,440 
10,639 

2,466 
39,109 

706 
6,416 

2,296 
6,531 

1,831 
1,314 

3,100 
5,820 


(M 
(M 


153 
598 


2,655 
2,381 


2,785 

6,185 


(M 
(>) 


34 
294 


(M 
(M 


3,326 
25,889 


3,276 
123,390 


(M 
(M 


2,810 
32,011 


540 
1,777 


162 

ACTIVE   PARTNERSHIPS 


Business  Returns/1967  •  Partnerships 


-FREQUENCIES   AND  AMOUNTS   OF    INCOME   STATEMENT   ITEMS   FOR    SELECTED    INDUSTRIES— Continued 

[Amounts   in  thousands  of  dollars] 


Wholesale  and  retail  trade — Continued 


Retail  trade — Continued 


Automotive  dealers 


Gasoline 

service 

stations 


Other 

automotive 

dealers 


Apparel  and 
accessory 
stores 


Furniture, 
home  furnish- 
ings, and 
equipment 
stores 


Eating  and 
drinJcing 
places 


Drug  and 

proprietary 

stores 


Other 

retail 
trade 


Wholesale 
and  retail 
trade  not 
allocable 


(37) 


(38) 


(39) 


(40) 


(■41) 


(•42) 


("13) 


(44) 


Total  number  of  partnerships 

Total  receipts: 

Number 

Amount 

Business  receipts: 

Number 

Amount 

Nonqualifying  dividends: 

Number , 

Amount 

Interest: 

Number 

Amount 

Rents: 

Number 

Amount 

Net  gain,  noncapital  assets: 

Number 

Amount 

Other  receipts: 

Number 

Amount 

Total  deductions: 

Number 

Amount 

Cost  of  goods  sold: 

Number 

Amount , 

Inventory,  beginning-of-year: 

Number 

Amount 

Purchases: 

Number. . , 

Amount 

Cost  of  labor: 

Number 

Amount 

Material  and  supplies : 

Number 

Amount 

Other  costs: 

Number 

Amount 

Less:  Inventory,  end-of-year 

Number 

Amount 

Salaries  and  wages: 

Number 

Amount 

Payments  to  partners : 

Number. . , 

Amount 

Rent; 

Number 

Amount 

Interest: 

Number 

Amount 

Taxes: 

Number 

Amount 

Casualty  losses: 

Number 

Amount 

Bad  debts: 

Number 

Amount 

Repairs : 

Number 

Amount 

Depreciation: 

Number 

Amount 

Amortization: 

Number 

Amount 

Retirement  plana,  etc.: 

Number 

Amount 

Net  loss,  noncapital  assets: 

Number 

Amount 

Other  deductions : 

Number 

Amount 

Gross  profit: 

Number 

Amount 

Gross  loss: 

Number 

Amount 

Net  profit: 

Nuinber 

Amount 

Net  loss: 

Number 

Amount 


35,937 
5,931,304 


35,839 
5,866,548 


3,313 
6,833 


3,150 
13,181 


1,073 
1,138 


19,119 
43,601 


35,839 
5,617,263 

35,337 
4,683,757 

27,902 
488,588 

33,248 
4,253,717 

3,846 
57,862 

6,212 
24,823 

5,395 
362,755 

30,178 
503,988 

26,387 
320,893 

8,217 
68,384 

25,980 
82,583 

17,890 
26,048 

33,157 
73,550 

867 
758 

11,303 
12,024 

21,959 
16,905 

29,875 
40,662 

60 
32 

184 
379 

334 
245 

35,289 
291,043 


35,117 
1,185,098 

942 
2,307 

29,330 
336,476 

6,730 
22,435 


22,612 
2,537,121 


22,538 
2,519,376 


(^) 


1,074 
973 


1,656 
6,093 


604 
442 


11,042 
10,236 


22,489 
2,362,349 


22,194 
1,932,085 


17,851 
82,981 


21,346 
1,864,4B6 


1,750 
6,553 


4,198 
8,094 


2,039 
55,903 


19,120 
85,932 


17,191 
150,300 


4,345 
28,640 


17,080 
54,395 


9,337 
4,701 


21,302 
44,482 


601 
338 


6,351 
3,922 


13,098 
5,240 


19,031 
20,042 


254 

117 


22,127 
118,056 


22,239 
588,875 


422 
1,584 


19,008 
183,249 


3,653 

8,477 


13,325 
3,394,183 


13,300 
3,347,172 


2,238 
5,860 


1,494 
7,088 


469 
696 


8,078 
33,365 


13,349 
3,254,914 

13,143 
2,751,672 

10,051 
405,607 

11,902 
2,389,231 

2,096 
51,309 

2,014 
16,729 

3,355 
306,852 

11,053 
418,056 

9,196 
170,593 

3,872 
39,744 

8,900 
28,138 

8,553 
21,347 

11,855 
29,068 

266 
420 

4,953 
8,102 

8,860 
11,665 

10,845 
20,620 

34 
30 

142 
350 

79 

123 

13,162 
172,987 


12,878 
596,223 


520 
723 


10,322 
153,227 


3,077 
13,958 


11,667 


11,618 
1,237,092 


11,618 
1,266,385 


(') 


1,344 
1,773 


971 
3,671 


126 
76 


6,295 

15,173 


11,667 
1,156,007 

11,544 
824,246 

10,106 
276,388 

11,111 
796,763 

564 
9,687 

1,680 
2,903 

3,427 
11,799 

10,614 
273,294 

8,434 
120,905 

3,000 
25,722 

10,147 
46,335 

6,169 
4,924 

10,896 
21,643 

161 
236 

2,362 
2,155 

7,303 
3,339 

9,343 
10,655 

62 

43 

22 
47 

(^) 

11,471 
94,930 


11,299 
442,967 


368 
828 


9,776 
137,809 


1,391 
6,724 


12,986 


12,937 
1,551,134 


12,314 
1,516,579 


(^) 


2,040 
4,351 


1,338 
4,001 


257 
178 


7,676 
26,019 


12,962 
1,408,337 

12,666 
1,001,791 

10,644 
260,077 

11,309 
946,566 

1,423 
19,295 

2,004 
5,225 

4,070 
40,970 

10,990 
270,342 

8,745 
131,276 

3,213 
32,835 

9,265 
30,659 

7,959 
8,480 

11,867 
24,370 

335 
172 

3,846 
7,697 

3,070 
5,362 

10,322 
17,425 


(M 
(^) 


94 
142 


122 
63 


12,760 
147,966 


12,466 
515,516 


520 
728 


10,366 
152,731 


2,620 
9,934 


34,932 


34,809 
2,339,522 


34,637 
2,309,221 


0 
(=■) 


1,788 
627 


3,291 
10,479 


865 
3,136 


19,155 
16,050 


34,853 
2,088,491 


34,489 
1,152,713 


23,990 
52,927 


32,430 
1,067,965 


1,847 
22,043 


8,159 
21,091 


3,463 
40,951 


25,111 
52,269 


27,791 
409,318 


6,135 
45,173 


25,526 
30,067 


16,909 
15,696 


33,522 
79,732 


815 
850 


2,438 
816 


28,983 
25,813 


29,599 
54,965 


312 
230 


123 
353 


199 
817 


34,627 
221,443 


34,466 
1,156,590 


466 
82 


27,391 
272,954 


7,041 
21,923 


5,328 


5,304 
918,785 


5,304 
909,125 


'J' 
(M 


599 
285 


656 
2,491 


122 
332 


3,699 
6,508 


5,328 
825,694 

5,304 
610,503 

5,045 
143,728 

5,225 
612,067 

116 
1,323 

544 
854 

523 
1,338 

4,966 
148,812 

5,046 

91,922 

1,925 
24,741 

4,517 
19,554 

2,610 
2,861 

5,245 
15,312 

103 
202 

1,632 
1,239 

4,253 
2,686 

4,968 
8,281 


("■) 


0 


5,328 
48,264 


5,225 
298,832 

(1) 

4,882 
95,219 

446 
2,128 


34,320 
2,959,771 


34,173 
2,925,162 


165 
% 


3,338 
5,120 


2,487 
10,779 


854 
887 


17,755 
17,727 


34,437 
2,691,837 


33,535 
2,047,511 


25,385 
389,081 


31,443 
1,976,453 


1,979 
19,309 


6,257 
12,871 


6,659 
60,028 


27,004 
410,236 


19,216 
207,531 


6,5a 
55,694 


22,862 
60,974 


15,020 
13,777 


29,627 
53,289 


967 
977 


5,551 
5,237 


21,087 
14,201 


26,370 
38,439 


213 
220 


65 
533 


352 
236 


33,809 
193,118 


32,964 
880,399 

1,503 
2,748 

25,818 
291,624 

8,649 
23,690 


Footnote  at  end  of  table. 


Business  Returns/1967  •  Partnerships 


163 


ACTIVE  PARTNERSHIPS 


Table    3. 2— FREQUENCIES  AND  AMOUNTS  OF   INCOME   STATEMENT    ITEMS   FOR   SELECTED   INDUSTRIES— Continued 

[Amoimts  in  thousands  of  dollars  1 


Total  number  of  partnerships 

Total  receipts; 

Number 

Amount 

Business  receipts: 

Number 

Amount 

Nonqualifying  dividends: 

Number 

Amount 

Interest: 

Number 

Amount 

Rents: 

Number 

Amount 

Net  gain,  noncapital  assets: 

Number 

Amount 

Other  receipts: 

Number 

Amount 

Total  deductions: 

Number 

Amount 

Cost  of  goods  sold: 

Number 

Amount 

Inventory,  beginning-of-year: 

Number 

Amount 

Purchases: 

Number 

Amount 

Cost  of  labor: 

Number 

Amount 

Material  and  supplies: 

Number 

Amount 

Other  costs: 

Number 

Amount 

Less:     Inventory,  end-of-year 

Number 

Amount 

Salaries  and  wages: 

Number 

Amount 

Payments  to  partners; 

Number 

Amount 

Rent: 

Number 

Amount 

Interest; 

Number 

Amount 

Taxes: 

Number 

Amount 

Casualty  losses: 

Number 

Amount 

Bad  debts: 

Number 

Amount 

Repairs: 

Number 

Amount 

Depreciation: 

Number 

Amount 

Amortization: 

Number 

Amount 

Retirement  plans,  etc.: 

Number 

Amount 

Net  loss,  noncapital  assets: 

Number 

Amount 

Other  deductions: 

Number 

Amount 

Gross  profit: 

Number 

Amount 

Gross  loss: 

Number 

Amount 

Net  profit: 

Number 

Amount 

Net  loss: 

Number 

Amount 

Footnote  at  end  of  table. 


Finance,  insurance,  and  real  estate 


(.46) 


252,928 
9,130,915 

211,247 
8,133,920 

5,429 
9,972 

77,675 
482,293 

14,629 
95,004 

8,271 
53,945 

32,429 
355,781 


264,447 
8,009,258 

9,625 
404,087 

2,445 
78,960 

2,961 
118,707 

1,571 
11,355 

1,867 
8,380 

6,533 
272,784 

2,307 
86,099 

46,797 
1,100,670 

13,499 
206,184 

33,135 
194,928 

154,727 
1,612,722 

210,782 
906,635 

1,135 
3,644 

8,332 
31,769 

137,898 
226,849 

191,961 
1,295,321 

1,582 
1,242 


924 
33,229 


1,545 
11,713 


249,211 
1,980,265 


210,714 
7,735,477 


64,017 
5,644 


167,827 
2,082,523 


106,903 
960,866 


Finance 


Security  and 

commodity 

brokers , 

dealers, 

exchanges, 

and  services 


56,405 


42,330 
2,861,358 


11,819 
2,245,948 


3,273 
9,052 


29,398 
368,524 


4,054 
19,460 


2,365 

12,380 


7,299 
205,994 


48,248 
2,152,459 

1,433 
60,438 

500 
17,848 

732 
32,845 

201 
1,161 

248 
699 

756 
317757 

453 
23,872 

3,423 

734,071 

2,695 
120,982 

4,701 
70,022 

21,320 

321,148 

20,478 
108,525 

199 
760 

1,681 
18,410 

5,073 
7,478 

9,127 
33,187 

241 
237 

204 
31,476 

347 
1,637 

41,901 
644,088 


11,688 
2,185,641 


44,717 
131 


31,027 
908,615 


25,378 
199,716 


(48) 


5,997 
2,232,956 

4,002 
1,876,548 

529 
1,530 

2,071 
197,346 

492 
3,211 

250 
3,885 

934 
150,436 


7,246 
1,684,663 

271 
5,396 

(') 

(M 
(M 

(M 
(M 

(M 

(M 

74 
4,433 

(M 
(^) 

1,535 
678,782 

953 
109,908 

1,636 
60,640 

2,959 
189,355 

3,214 
75,300 


203 
7,313 


871 
3,583 


2,309 
14,877 


179 
30,254 

(M 
(M 

6,651 
509,039 


4,002 
1,871,152 

(^) 

4,782 
593,561 

2,828 
45,268 


Other 
finance 


(49) 


36,333 
628,402 


7,816 
369,400 


2,744 
7,522 


27,326 
171,178 


3,562 
16,249 


2,115 
8,495 


6,364 
55,558 


41,002 
467,796 


1,163 
55,042 


426 
17,814 


609 
32,209 


152 
1,028 


175 
508 


681 
27,324 


404 
23,841 


1,887 
55,289 


1,742 
11,074 


3,065 
9,382 


18,361 
131,793 


17,264 
33,225 


199 

760 


1,477 
11,097 


4,201 
3,895 


6,818 
18,310 


180 
57 


25 
1,222 


295 
1,601 


35,250 
135,049 


7,686 
314,4«9 


41,109 
131 


26,245 

315,054 


22,550 
154,448 


Insurance 
agents, 
brokers, 

and 
service 


(50) 


11,134 


11,105 
693,188 


10,883 
681,214 


(M 
(M 


2,303 
4,073 


851 
2,533 


359 
322 


1,356 
5,044 


10,859 
500,621 


1,615 
134,371 


354 
25,673 

(M 
(M 

(M 
(M 

1,328 
106,698 

(M 

6,530 
88,218 

2,830 
37,876 

7,009 
15,526 

3,576 
2,766 

8,162 
9,451 

(M 
(M 

4,218 
4,963 

3,333 
1,398 

7,124 
8,455 

(M 
(M 

166 
472 

(M 
(M 

10,760 
196,856 


10,883 
546,843 

<;) 

9,761 
198,882 

1,373 
6,315 


Real  estate 


Operators , 

except 
developers, 
and  lessors 
of  buildings 


(51) 


199,493 
5,576,369 


188,546 
5,206,758 


2,103 
918 


45,974 
109,696 


9,724 
73,011 


5,547 
41,243 


23,774 
144,743 


205,340 
5,356,178 


6,577 
209,278 


1,945 
61,112 


1,875 
60,189 


1,239 

8,800 


1,491 
7,069 


4,449 
134,329 


1,829 
62,221 


36,843 
278,381 


7,974 
47,326 


21,425 
109,380 


129,831 
1,288,808 


182,143 
788,659 


934 
2,808 


2,433 
8,396 


129,492 

217,973 


175,710 
1,253,679 


1,231 
883 


554 
1,281 


1,171 
10,005 


196,550 
1,139,321 


188,143 
5,002,993 


19,048 
5,513 


127,039 
975,026 


80,152 
754,835 


(52) 


162,636 
4,525,246 


161,363 
4,372,370 


1,213 
601 


33,019 
53,900 


936 

7,115 


4,267 
32,384 


16,934 
58,876 


165,171 
4,442,025 

2,085 
38,344 

581 
5,949 

583 
11,768 

625 
5,594 

656 
1,204 

1,397 
19,045 

479 
5,216 

30,080 
216,039 

5,814 
23,080 

14,158 
87,848 

110,183 
1,107,635 

148,810 
712,670 

876 
2,516 

1,358 
3,168 

115,142 
201,622 

154,023 
1,177,130 

1,176 
733 

378 
974 

913 
8,867 

158,944 
861,399 


161,240 
4,334,249 


4,770 
223 


99,866 
678,915 


66,144 
595,694 


Other 

real 

estate 


(53) 


36,857 
1,051,123 


27,183 
834,388 


889 
317 


12,955 
55,796 


8,788 
65,896 


1,280 
8,859 


6,841 
85,867 


40,169 
914,153 

4,492 
170,934 

1,364 
55,163 

1,292 
48,421 

614 
3,206 

835 
5,865 

3,053 
115,284 

1,350 
57,005 

6,763 
62,342 

2,160 
24,246 

7,268 
21,532 

19,648 
181,173 

33,333 

75,989 

58 
292 

1,075 
5,228 

14,351 
16,351 

21,687 
76,549 

55 
150 

177 
307 

258 
1,138 

37,606 
277,922 


26,903 
668,744 


14,279 
5,290 


27,173 
296,  lU 


14,008 
159,141 


(54) 


163,678 
15,000,746 

161,823 
14,743,898 

644 
1,282 

18,657 
17,486 

10,594 
52,394 

3,879 
9,488 

73,122 
176,198 


164,977 
9,686,149 


96,409 
2,600,577 


26,357 
114,669 


41,591 
861,807 


56,475 
1,038,631 


44,028 
144,513 


47,038 
561,256 


27,700 
120,299 


61,235 
2,464,546 


29,869 
536,614 


114,881 
675,604 


67,485 
154,127 


139,153 
305,300 


1,746 
1,961 


11,762 
19,413 


93,604 
105,968 


134,120 
498,048 


990 
38,029 


4,697 
18,962 


1,355 
3,211 


162,302 
2,263,789 


159,172 
12,161,856 


6,525 
18,535 


134,469 
5,502,417 


31,228 

187,820 


Servlc 


Hotels, 
rooming 
house  s , 
camps ,   and 

other 
lodging 

places 


(55) 


11,151 
787,614 


10,827 
753,925 


(M 
(M 


1,239 
2,526 


853 
13,703 


313 
1,095 


5,608 
16,363 


11,251 
757,848 


9,598 
285,302 


1,385 
6,330 


2,634 
69,467 


7,083 
146,400 


5,272 
10,759 


6,651 
58,325 


1,476 
5,979 


624 
12,948 


2,118 
15,845 


3,368 
45,996 


7,768 
61,995 


10,458 
53,305 


188 
141 


1,050 
2,860 


9,378 
26,937 


10,320 
103,692 


Personal   services 


(56) 


98 

160 


179 
564 


11,127 
147,893 


10,603 
470,267 


673 
1,644 


6,731 
84,336 


4,545 
54,570 


31,287 
1,195,146 


31,164 
1,178,564 


(1) 
(M 


2,522 
6,224 


761 
1,335 


13,692 
8,134 


31,360 
957,294 


30,050 
510,390 


7,441 
23,177 


11,050 
117,067 


19,871 
278,790 


17,906 
49,673 


15,150 
66,844 


8,029 
25,161 


2,143 
34,725 


7,193 
55,578 


24,727 
61,805 


13,800 
12,643 


28,058 
34,819 


409 
286 


2,100 
2,227 


22,097 
18,376 


26,509 
61,752 


(M 
(M 


286 
978 


114 
161 


31,164 
163,463 


30,918 
669,033 


467 
859 


26,041 
249,013 


5,344 
11,161 


Laundries 
and  dry 
cleaning 


(57) 


10,653 
494,994 


10,604 
489,208 


(M 
(M 


657 
343 


1,014 
2>824 


428 

1,026 


4,442 
1,593 


10,653 
425,073 


10,040 
219,133 


1,275 
4,056 


2,851 
22,442 


7,204 
128,499 


6,250 
28,655 


5,761 
39,670 


1,441 
4,189 


915 
22,091 


2,141 
15,079 


8,115 
27,498 


6,623 

6,713 


9,580 

16,115 


305 
128 


753 
356 


8,432 
10,997 


9,277 
35,165 


(M 
(M 

96 
328 

(M 
(M 

10,604 
71,367 


10,555 
270,083 


(') 
(M 


8,250 
76,412 


2,403 
6,491 


164 


ACTIVE  PARTNERSHIPS 


Table    3.2- 


Business  Returns/1967  •  Partnerships 

•FREQUENCIES  AND  AMOUNTS    OF    INCOME    STATEMENT    ITEMS    FOR    SELECTED    INDUSTRIES- 

[ Amounts   in  thousands  cf  dollars] 


Services — Continued 


Personal  services- 
Continued 


Beauty  and 
barber 
shops 


Other 
personal 
services 


Business 
services 


Automobile 
parking J 
repair, 

and 
services 


Amusement 

and 

recreation 

services 


Medical  and  health  services 


Offices  of 

physicians 

and 

surgeons 


Other 
medical 
services 


Legal 
services 


Other 
services 


Total  niimber  of  partnerships.. 

Total  receipts: 

Number 

Amount 

Business  receipts: 

Number ..,..,.,... 

Amount 

Nonqualifying  dividends: 

Number 

Amount 

Inteirest: 

Nuniber 

Amount 

Rents: 

Number 

Amount 

Net  gain,  noncapital  assets: 

Number 

Amount 

Other  receipts: 

Number 

Amount 


Total  deductions: 

Number 

Amount 

Cost  of  goods  sold: 

Number 

Amount 

Inventory,  beginning-of-year: 

Number 

Amount 

Purchases: 

Number 

Amount 

Cost  of  labor: 

Number 

Amount 

Material  and  supplies: 

Number 

Amount 

Other  costs: 

Number 

Amount 

Less:  Inventory,  end-of-year: 

Number 

Amount 

Salaries  and  wages: 

Number 

Amount 

Payments  to  partners: 

Number 

Amount 

Rent: 

Number 

Amount 

Interest: 

Number 

Amount 

Taxes: 

Number 

Amount 

Casualty  losses: 

Number 

Amount 

Bad  debts: 

Niunber 

Amount 

Repairs : 

Number 

Amount 

Depreciation: 

Number 

Amount 

Amortization: 

Number 

Amount 

Retiretnent  plans,  etc.: 

Number 

Amount 

Net  loss,  noncapital  assets: 

Number 

Amount 

Other  deductions: 

Number 

Amount 


Gross  profit: 

Number 

Amount 

Gross  loss: 

Number 

Amount 

Net  profit: 

Number 

Amount 

Net  loss: 

Number 

Amount 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


14,  MS 
327,115 


14,648 
323,339 


683 
1,071 


152 
154 


6,231 
2,509 


14 
242 


,319 
,598 


,072 
,815 


,974 
,284 


565 
i,409 


1,787 
:,620 


,4X5 
,373 


,132 
',768 


(") 


9, 
2, 

11, 
7, 

(M 
(^) 

(^) 
(') 

'?> 
(') 

14, 
28, 


14,525 
185,582 

(M 

12,688 
86,615 

1,985 
2,334 


5,986 
373,037 


5,912 
366, 017 


(») 
(^) 


1,094 
503 


825 
2,329 


181 
155 


3,018 
4,032 


6,035 
289,387 


5,691 
152,659 


3,289 
17,059 


4,127 
81,810 


3,693 

46,007 


2,016 
6,122 


1,978 
19,874 


3,294 

18,213 


663 
6,225 


1,117 
13,251 


3,825 
11,687 


2,763 
4,557 


5,346 
10,936 


(■■) 
(^) 


899 
1,825 


4,295 
5,083 


5,254 
13,935 


(') 
(^) 

87 
591 

5,986 
63,355 


5,839 
213,368 


(M 
(^) 


5,104 
85,986 


956 
2,336 


19,221 
939,152 

18,925 
908,811 

(^) 
(^) 

2,070 
3,065 

515 
2,296 

612 
2,400 

8,253 
21,469 


19,514 
787,444 


14,685 
431,950 


2,586 
16,141 


4,363 
144,452 


8,548 
176,612 


6,237 
22,351 


7,707 
88,592 


2,714 
16,198 


1,146 
23,292 


3,512 
33,043 


10,466 
28,949 


8,094 
18,354 


12,944 
18,851 


(^) 
(^) 


1,432 
2,577 


8,021 
9,350 


13,988 
96,915 


175 
67 


134 
412 


311 
302 


18,647 
123,279 


18,383 
478,696 


1,304 
1,835 


14,132 
186,493 


5,555 
34,785 


18,196 
849,989 


18,123 
839,173 


(') 


1,137 
605 


1,357 
4,137 


534 
1,350 


8,178 
4,719 


18,171 
718,634 

16,742 
474,277 

7,849 
36, 6^6 

11,623 
310,947 

9,105 
113,516 

6,129 

22,097 

5,088 
28,461 

7,992 
37,390 

1,664 
18,453 

3,052 
22,783 

11,099 
33,006 

8,945 
12,932 

15,625 
19,567 

275 
176 

2,931 
2,214 

10,736 
8,581 

15,077 
44,700 

(') 
{'■) 

(^) 

152 

370 

17,964 
81,456 


17,871 
365,425 

399 
529 

14,357 
140,777 

3,913 
9,422 


11,853 
707,129 

11,51 
658,497 

(M 

647 
1,271 

1,105 
8,065 

325 

838 

5,309 
33,449 


12,520 
653,816 


10,071 
275,259 


2,250 
6,162 


3,979 
56,767 


5,650 
116,025 


3,456 
7,844 


6,042 
95,086 


2,347 
6,625 


1,184 
20,355 


1,710 
13,687 


6,475 
54,822 


4,335 
12,204 


8,767 
23,629 


337 
640 


396 
452 


6,739 
12,576 


9,339 
63,813 


136 
37,273 


160 
514 


12,037 
136,877 


10,500 
394,882 


2,119 
11,644 


7,706 
100,913 


4,912 
47,600 


21,804 
3,647,657 

21,681 
3,618,913 

'J' 
(') 

2,854 
1,442 

1,335 
8,961 


9.306 
17,409 


21,854 
1,775,525 


3,460 
131,991 


693 
3,566 


1,870 
41,176 


1,055 
48,861 


1,333 
13,990 


1,226 
28,475 


811 
4,077 


19,036 
654,769 


2,701 
119,306 


17,300 
166,780 


7,411 
16,553 


20,534 
53,370 


167 
346 


826 
2,867 


13,190 
14,228 


18,622 
47,252 


152 

92 


2,477 
4,916 


85 
432 


21,721 
562,623 


21,607 
3,437,029 


320 
107 


20,599 
1,882,332 


1,328 

10,200 


14,241 
2,671,009 


14,167 
2,549,562 


(') 


1,876 
302 


914 
5,299 


253 

531 


6,544 
14,782 


14,266 
1,134,304 


830 
26,904 


94 
595 


301 
7,551 


261 
8,897 


304 
2,170 


411 
3,262 


13,215 
444,249 


1,365 
30,452 


11,934 
120,181 


4,144 
6,777 


13,570 
31,546 


94 

321 


310 
1,155 


8,296 
7,737 


12,113 
25,370 


2,130 
4,118 


47 
422 


14,236 
385,047 


14,167 
2,622,653 

(') 
(M 

13,819 
1,540,423 

496 

3,718 


7,612 


7,563 
976,648 

7,514 
969,351 

'J' 
(') 

978 
640 

421 
3,662 

107 
367 

3,262 

2,627 


7,538 
641,221 


2,630 
105,087 


599 
2,971 


1,569 
33,625 


794 
39,964 


1,029 
11,820 


815 
20,213 


723 
3,506 


5,821 
210,520 


1,337 
33,354 


5,366 
46,599 


3,268 
9,776 


6,963 
21,324 


(^) 


516 
1,712 


4,894 
6,491 


6,505 
21,882 


347 
793 


("■) 


7,485 
177,576 


7,441 
864,371 


(^) 


6,730 
341,909 


332 

6,482 


23,501 
3,640,389 


23,275 

3,606,063 


209 
78 


4,344 
4,634 


1,813 
5,624 


413 
212 


10,642 
23,773 


23,643 
1,697,711 

1,431 
53,091 

(M 
(^) 

(1) 
(') 

172 
2,513 


(^) 
(1) 


1,325 
48,895 


(=■) 


21,402 

737,800 


3,386 
120,614 


21,219 
172,639 


6,264 
6,238 


21,156 
44,737 


(') 


1,006 
1,566 


10,623 
7,136 


18,927 
40,072 


121 
171 


976 
4,006 


106 
35 


23,416 

509,467 


23,275 
3,552,977 

'J' 
(1) 

22,078 
1,951,666 

1,619 
8,988 


26,660 
3,233,670 


26,315 

3,179,947 


89 
42 


4,365 
3,055 


1,095 
3,384 


550 
1,360 


11,633 
45,882 


26,663 
2,337,877 


10,371 
433,317 


4,121 
22,296 


5,966 

120,340 


4,992 
155,809 


3,517 
17,490 


3,849 
146,578 


4,300 
24,696 


14,037 
961,704 


6,197 
155,753 


20,227 
111,607 


10,867 
13,158 


21,601 
57,022 


160 
130 


2,020 
4,650 


12,817 
8,784 


a,  335 
39,352 


177 
173 


556 
7,359 


186 
132 


26,226 
538,731 


26,015 
2,743,547 


822 
1,917 


22,825 
906,887 


4,012 
ll,u^'4 


Eetiraate  is  not  shown  separately  because  ol'  nigh  samoling  variability.  Jiowever,  the  data  aie  included  In  the  appropriate  totals. 
NOTE;  Estiioates  are  rounded  and  may  not  add  to  totals.  See  text  for  explanatory  statemsnts  and  "Description  of  bhe  Samples  and  Limitations  of  the  Data." 


Business  Returns/ig67  •   Partnerships 


165 


1 

s. 

Inventory, 

end-of~ 

year 

dollars) 

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CM 

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306 

753 
4,495 
13,045 

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753 

4,446 

12,793 

21,095 
60,529 

60,188 
31,429 
23,454 

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151 

587 

1,507 

3,234 
14,101 
5,923 
6,627 
3,649 

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167 


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vO  — 


8  : 


no  CM  tn 
o  p  > 
CO  F-  ON 


rH   CM      C^   CD  O  CNJ  OJ 

tn  to    nd  tn  P-  NO  'JD 
in  in     rH  vD  ON  in  o 


r-to  iH     o  u 
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--F-m   rH        CM   u 


o*  to  O    '-- 


tn  O  <: 

rH    rn    VI 


;??ss?; 


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iocmnO     moNp-cMC- 

NDC--m    tnyDNOrHtn 

■^rHC-to     ooNintno 


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■^f   ->J-   nO    rH    f- 

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ON       NO  rH   Oi  tJ 

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CM  --^r-ltt 


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3  NO  to 
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r-i    en 


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O  ti        (h    Ih    1)    ID    6 

tins  §s^g° 


-    -    -o     -n  o  O  O  O 


Business  Returns/1967  •   Partnerships 


«  J.  *> 


C^      r-i&  't  c~  ci 


3MHn-(.H      t>   ir\   \f\  (y^   i 


laSfd 


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s| 


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to  t^  &i  l*\  f-< 


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vf      \D^CM>i-^0      -J--<fiArHTO         I 
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c-     rH>OTOro-j-     tnC^yScMoi 


i   \D  Q*  a\      "J-g^OCMOl 


3  Q  O  C^  O 


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in     TO  ri  0\  CM  tn 

^  n^  CM  >f 


H      TO»*JCM  inTOC~-C-C- 

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en     oo(^  o\  \D  cr<  yo  t^ 

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o  CT>    en  I— I  a\  ro  c~- 


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n-i  ^  rvj  ^ 


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Pi:53 


Si'! 


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O  n  (0  4 

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— '  B  -6 


orHOTO    -j-cnTOtno 

C^JC^C-     coo-to-^ 


3  " 


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TO  TO  O   'JS   vO 


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o^O"^^<o    (nvDcMencn    oj 


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in  TO-vD  mr-im  OcMcnorH  vD 

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m  omrHinc-  cMvorot 
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CM      ^0(nC^CM\0      CIiCMCMenCM      „ 

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3   — 

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rH     incn--i--j-\o     rHcn^-*«-i 

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rH  CM  CM  m  CM 

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iH  rH  CM  --t 


170 


Business  Retums/1967  •   Partnerships 


^1  TS    -y 

-rJ    0  a)  •    « 


i-tm  to   t  t*- 

PIS'"    s 


>jcDinin\D  m•>t^^o^ 

mcvcjoj-s*  ■.*o\f:^r-ir-i 

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n   O   rH   rH 

c-  nj  -vr  to 

■^cy  f^  ON  to 


a>  c-  nj  CO  oj 
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m     fN]    oj  c^  m  r-  oj 


DtDQ^J      rHfNJr-lvOrg      rH 

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n  :n  i-i  lo  nd 

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njCNjoj     NOtncoot- 


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inoNC-vnco     ON-d-mmcNj 

tninC-ONNO      iHt~-C^\DCO 

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tn  >t"   c-  o  c*-  (^  nO 
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i-i  PI  CnJ  f^ 


CM      C^   CNJ  CO  nO  iH 

(JN      On  CO  -H  \0  O 

•su-i      O  <n  O  ^  On 


i-t  m  NO  <jN  (M 
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tn  c-  to  to  c^ 


^coco^nnJ     cor-m-^n 

s-^ON\Din      tDtMinvOtD 


C^       O   CO   OJ   r 


CM  n  O  O   1-1 


ta     -*  o  CO  to  m 

f^         -^    -^    (-1    -J    NO 

-^  nO      iH  ri  O  rH  f^ 


.^rH  (M  On  O      C^  (Jn  (^ 


(^  m  p> 
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H  OJ  lO  nO   CM 


SR 


2I3E 


S  -8 


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CO  -J  CO  sf  r-  m  r-i 

i-f  to  (noNnjtM->i-    '-- 

r-i  -J-  C-CMrHtOtO       -— 


t6vOc\jin\D     ot-iHc^ON 
c^moNONON     cooc-nNO 


to  c^i  3  CO 
--('i  H  ON  r- 


O  tn  CO  c-  pN 
CTv  m  CO  nD  S 

5-  to  r-i  1-1  in 


SnO   ON   NO   rH 
CD  Fj  CM  to 


^v_-^_^^_->j-      vg  c 


'ass 


CM  On  (^  rH  rH 
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CNJ    tn   1^ 


NO  ri  m 
3  CO  o  O  f^ 


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c-    —,,-.—,— ,r 


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nj 

^-^              rH  CM 

(Mf^Nf  irs-st 

£ 

547 

865 

841 

1,891 

10,799 

15,787 
26,915 
63,430 
68,054 
98,510 

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C^      CM  \0  f^ 


\  >J      ON  -- 


O  f^  O  "A  ON 
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JnDCM      iHONC^ONtO 
1   H   £>      to   l>   r^  l>  t> 

1-1  n  NO  (jN  (M 


4  (u  o  g  ::; 


—  ---ON      On  r^  u 


CT>       r-1   CM  in  Nl 


■\pN      NO-fQ-tON      O 
\f-      C^«0O-J-tD      O 


[^  NO     o*  NO  to  nj  ■. 


ON    cN  o  sr  ^  :^ 

C^      CM  to  -t  ■'T  <^     — 


-J-     NO  CD  y 

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C--J-r^OJON      t^NDON-^-O  O 

CMCT^iHONa>      tnC^njvD-^  c^ 

CMinOOt^      --J-tOCn-J-NO  <H 

rHiniH      QrHinC-tD  (M 
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i^  a 


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33  - 


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:)  <D  a      CM  O   CM 


pa 


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^aN^DaN       IMrHC^fNJvO 

tn-4-\D      Otnt^NOCM 


a  -     - 


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J    O    NO    fn     NO       •— - 
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(5  i 


3  ;;^  O  ^  t> 
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CM   (M  ON  D-  en  CT< 

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nD  cm 
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^  NO  NO  £> 

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CD      -J-tnCMONCM      ^fsOCM'J-O 

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CNJ      rHCMCDOCM      rHvOOCMtD 


NO  rH  o>  r-  m 

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3  >t  tM 


H  o»  m  — - 


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ON 

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737 
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«9- «■*»■«" 


Business  Returns/1967  •   Partnerships 


171 


c-  rH  CQ  r 


5asio>o    -.jc--in-^in 

HOJOOr-      U-\rH'i)f'\0' 


iTi      to  CT»  CM  y 


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OJ00lA«OC^      COF-rHF-rH      r-i 


Ji- 


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CM  F  CM  CO  o  r-  t 


!\D  CM  CO  CD 
CO  Q)  00  -^ 


11^ 


vf  -J-  OS  (M  (^ 
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5  ^ 


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5 '  - 

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CM  CM      m  TO  O  vD   CM 

in  A)     C^  i-i  [>  c^  O 
o  m     o\  o  c-  m  in 


H  6^     (M  -^  CM  r 


J  C^      !>  lA  CM  u 


3  [^   iH      v^ 


^       C^   >£)  -4-   A) 


1  CM  >j-  c^  c^  rH  -j- 

D   lA  CM  >£)  CM  lA  -J 

-CM  o  CT-  a\  O  -O 

CM  -4-  \0  C~  lA  r-T 


O  CM      tT>  (T>  CM  C^  -. 

C-  m      O^  TO  CM  iH  w 


5f! 


C^  TO  vO  CM  CO  CM 
CM  •>*  O  (T.  ON  H 
->J-      C-  CM  O  Ov   tJ> 


TO     Hinoino     ocMinoc 

to      inCM^yDlA      inTOTOO>C 
IJ\        f— linCMvOO^       CMCTirHlAr 


lrHCMint:>      OONf-H-J-H 
CMiAO\^      C^CMiOTOm 


r  TO  o  o 

b  TO  £>   iH 
f  rH  (3\  Ch 


5  «V  6 

3.   01    O     g 


~)C  S>  £0 
vD  CM  r- 


r3 


H  CMCTvHTOrH  CM^OC-^ 
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O      -^vO-^TOCM      rHf-IA-4-TO 


HCMin       1— ICT^'O'D-" 


3  -*      ■>!■  O  C--  TO  m 

^  ^      t>  O   CM  tM  O 

CM      CM   CM  TO  C^  CJ> 


Ov      CM  lA  CM  lA  lA 
f-      iH  «D  rH  CM  TO 

CM   »0  O  ^   O^ 


rHi-it>TOTO     omoc^r^J 

CM  CMO      tMncMTOCM 


ISfOr-vD      in-iJr-ICMH 
iHCMa>>-l      CMTOC-CMO 

H       iHiA     ■-J■c^c^lAH 


CM      CMiOCMTOAJ      CMr-<--tC 
O      r-itT''Aror~      mC^CMvj 


-4   iH  Oi   (?•   \0 


s ; 


S;«ssg 

f   3   NT   r^   f 


CM  lA  O^  O  O    ■ 


)Sa  5f 


Si 


(S  5 


CM 

n\ 

CM  -4  CM  O  0\ 

E>     O  TO  lO 


SOJ      0^  TO  £>  CT>  ^ 
CM      lA  CM  TO  CH  TO 
i-*TOC~-C~-(M      CMCM-.J-ro<Ti 

r^sO'-T     cm"  I^"  r-T  cm"  IN* 

vj      lA  lA   CM  -J-  lA 

rH  -4"  C^  CM  O 


3S 

s  ^s  ^^ 

■^s 

C-  CM  m  Q  tT» 
O  CM  TO  CM  CM 
rH  (M  \0  »D  r-i 

«0  CM  -J-  O  CM 
TO  CM  lA  CM  rH 
C^  vO  C^  t^  >J 

l^tMlnc^TO     a>'D>l-cn>f 

CM-J-r-OJC-      O^iHOsC^-^ 

r-l-j-cMOi'O     incj'TOincM 

rHCMO      lACMincMTO 

iH      -4  CM  (M   iH  rH 

r-^  CM  r-  M3 


CO       g     •> 


lATOCMCMtJv       C^TO^fliAvO 

avDCMOO       g>fM-d--40\ 
0--tCMTO      f-m-tCMO 

fHCMO^O       vOtOtMAJsT 

rH  m      O  O  rH  O  \D 

CM  M3  CM  t-  O 


«  e-8 


H      >J  \0  in   lA   CM 

i£)     c^  TO  -4  --H  [^ 

TO      (M   0>   M  t^  O 


?3g;p 


31ATOM3CM      O'ilCJ^^O 

-i-4rMQ\o     m-J-cMtJvC^ 

HCM-4--^CM      (MtOOv'MlA 

rHCMOt>      O^HCMO>f 

rH  lA      O  <H  CM  CM  0\     ■ 

CM  \D  CM  r-  O 


\Oincr>CM      iHAJOC^AJ 

CJvmoTO    in-d-TO-J-c- 

mTOi-HC--      OCDiAtOvO 


CM  CMCiCMOO  0\-fC 
TO  OrHiAtJNTO  CMc5s 
iH      iHC-iACM^      CMTOC- 


CMTOTOOIA  CMO^TOIACM 

■J-i-im-^i^  CMP-CMHO 

-^xOvDCScM  -4-HiA\DTO  '"* 

rHCM  lATOTOlArH  ■ — 

r  ;  I  !  :  ■  •  CD  6  •  ■ 

O  O  Q     * 

•  ■     •     •  O  O  O  O  O     •  "O 

■  •      •   O  O  O  O      -^     •«    -  V 

•  Q  O  Q  O  O      -O  O     •  +J 

■  O  O  O      "  "Q  O  O     •  »i 

•  m  O      "lA  O  O  CM  "A     •  O 

■  *     -^O   rw  lA  rH -tfr-WS-  0)  ft 

o  CM  m  rH  ■«■  *9--«a-            M  0) 

O  «■*?-«■  tj    (h    O  t< 

O                         Fi  Fh    (4    OJ    (U    S 

rHatUD-o  'O'DGCtH  O 

■w-'g'g-g  S  S  S  9  9  o  G 

11)         _         OOOOQQ-P 

T3  CD  Q  O  O  QQOOO  p. 

9  O   lA  O      "  -     -O  Q  Q  01 

---O  mooOO  t) 

rHrHCyiArH  CMmrHCMlA  01 


rH             t^0»0•4■  OtpvDvDrH 

^O             i-HiAOiH  TO-^CMtMON 

\0      '~-  CMCMC^fM  lAC^CMO^rH 

CM      v_,                       CM  CM  m  \0   CM 
CM 

;    :  t  !  ;  !  ^  i  6  ci  • 

O  O  (D      • 

O  Q  Q  <o  O     • 

•  •    •  o  o  o  o    -   -  • 

.   O  Q  Q  O  O      "O  O      ■ 

•  O  O  O     -  -O  o  o     • 

•  mo     ->in  oOcMiA    ■ 

•  •       <s     -lO   CM  lA  rH  -W-t*  V 

•  O   CM  lA  rH  ■»  -W-**                 ^^ 

•  O  ■«-«"«*  fn    h    Q 

■     o                 u  Si  h  <ii  0}  B 

^    t.  §  §  §  ^  "^    ego 

Hd*  QQOOOO 

■dOQQO  OOOOO 

gOOOO  O  O     •.•.-. 

3  o  lA  o     -«  "    -o  o  o 

^^-.O  mOOOO 

rHrHCMlArH  CM   m   rH   CM   "A 


(T>  CM  CTi  C^  ->f  Q 
Cjv  -^  (3N  r-1  vO  O 
CM      C^  CM  ->f  lA  O^ 


CM  rH  CM  0>   CM 

Sen  H  C--  rH 
-4-  CM  lO   ^0 


•  m  o    -ic 

O   CM   lA  rH  « 
O  -^^Q  (O 
O  f 


O  O      •»     - 
O       "O  O 

-O  o  o 
O  O  CM  ■" 


t     u§§§'- 


f^    ti    Q 
^    Ch    01    OJ    S 

ii>  41  -a  -a 

T]  T3    G    G    fH 

§1  SSo 


•  o  o  S  c 
■  o  o  o 

•  mo     "U 


•  •  o  o 

•  o  o  o 
o  o  o  o 

O  O      "     - 

O      -O  Q 

-O  O  o 
o  o  CM  m 

■«■-«■  1 


3  Q  O  O      O  O  C 

3  O   O  O      O  O 
3   m  O 


04 


-,        --1  O  O   O  O 
rHrHCM'-NrH       njlArHAJlA 


■fs-xj  -o  -a 

•D  O  Q  O 

§8S8 


@   S§  ^ 


OOOOO 
OOOOO 
O  O      -     "     - 

"     ^O  Q   O 
lA  O  O  o  o 


174 


Business  Returns/1967  •   Partnerships 


O  iH  r^  c  'O  •-*  <r\i 
oj  ir\  a-  (ji  t^  -J  -^ 
TO  TM     a-  c-  lO  H  fv 


I-*      •-*  a  -^      0>TO\D--T-. 


I  f^  (M  xD  -.*   O 

O  m  O  TO  TO 

•<!  \0  (^  ■£>  Cr- 


a\D  - 


fM  TO 


■-  £>  o>  fvj  a> 
J  -J-  \o  tn  lO 
3  -J  iH  f^  r^ 


1  kO  [^  — I  TO 
5  0>  C-  C-  U-1 


H  m      \0  (^   \D  r 


oj  a>  t^  c^  c- 

C-  O  t^l  S  >f 


J  c-  --I    o^  tn  o  in  o 

J  tf\  CM      (^  O  rH  O  O 


rvj         -^ 


^    » 

Cy   (n  O  rH  r-l 

(M  c^  a>  o  -A 

1    [>  O  r-(  >r 

6,922 
0,552 
0,390 
9,619 
3,982 

•a  O  TO  in  ^ 
to  cji  fn  n  ri 


ua 


tf^  O^  C\J  O  c- 

n    (^    nH 


(H  u~i      ON  O  iTi  (T-  "^ 


K   CT-  TO   C~  TO 


1      q 


TO  O  >-t  (^  C 


r  o  o  ^  ■> 

^   CM   rt   r 


^X3  CMt^C-TO      OCM-^ITOO 


O  f^  in  -£  \D 

m  iM  IN   TO   0^ 
C~-  C~  "^  CT*   C" 


6  " 
J 


O  CM 
Nf  to 


rH  r-l  O  r-(  m 
\0  TO  <>  (M  O 

o  o  (^  -ja  tn 

O  to  \D  iTi  \0 

[>  m  CM  TO  CM 

H   r^  (n  CM 


sr  C^  CM 
|A  y  St 

O  ^  m 


T  S  CM  O- 

A  c^  f^  si 


D  TO  \D  n  in  in  cn  ( 

J  St  O  (J>  O  to  (H  [ 

oj  iH  \D  r^  o  r\J  I- 

1-10'  TO   CJ"  H  u 


O     o  - 


moa^    totoiAOu 

mcM:^      TOCMCMt^f 


^  C-  l>  en 


r^  sf  £>  TO 
inu^  m  CM 

m  o  ST  TO  i^ 

CM  H  TO 

a-  o  ^D  a'>  ■j> 

TO   CT^  iH  IT,   C^ 
CM  -*  in  -J-   r-H 

1  f\j     n  cji  \o  \o  c^    - — - 


T3     -s 


CT>   U3      lA   iH   sT  ^ 
iH  cH      ry   [>  tO  r 


3  sr  \0  -^ 
^  rH  NT  CD 


\D  -f  vD  sT  u 
rH  iH  st  \D  r 

ol  "n  ^ 


r>  \D  TO  o  CJ* 
in  Q  CM  -C  i-H 

vo  Co  o  tn  r- 


vO  O  vD  (Ji  vj 


CM  "H  \0  C-  O^ 
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n  Oi  m  ON  %D 


CT'  ON  0>  -C  C^ 

3  0  TO  CM  (^ 
iH  CM  C-  to 


Sen  en  CM  c^  o  tn 
m  -<  c^  --I  f^  ON 

CM  (J-   -i  n  \i  CM  vD 

-J-  (*\  CM  nd  m 


*3  5isaa«  z. 


TO  0>  TO  si  CD 
o  n  O  -J  O 

i-H  m  C^  \I)  r^ 


e  -8 


m  O'  vC  TO  r 
ON  m  ■<  m  <: 


■iTOC^nj      tH£>OiHTO 

HC^OON     omTOiHcn 
HCNJC^iA     onjsjo>j- 


cNj  ON  3  cj  ?5 

iH  vO  C^  TO  TO 


C^  CM      ^   O  si   ON  O 
CM   O      NO  O   C^  CM  CM 

cn  \D      CJN  TO  n  O  m 


J   iH      C-  O  m  O   u 


si  ON  TO  vO  O 
-^  O  nD  CM  (n 


CMC^O     TOOOmt^ 

C-      lO  CJ^  l>  sf  On 
i-l  CM  nj  CM 


^  .H  n  -J   iH 
-  t   C-  CM   i-i 

3  O  TO  cn  (n 


s  I  i 


3  f  ^ 

2  Ji 


^    nD   On   O   (^ 


(M      TO   t-  f 


NONO-Jh  CT>-^>CMin 
insIvO  \D\DONvX)(JN 
CMrtsI      CM-Jsf(^CM 

(MnDO      OsJiOrHsf 

t^     O  £>  O  O'  fn 
i-i  sf  si  n 


JsIOCNJst  iHOJTOtOO 

^^^^TOCM  ccMmcMfo 

HOONTOON  (^TOinc^m 

sic^m  rNjojONC-st 

iH  CNl  f^  \0  in  On  O 

1-1  CM  m  m  -,1  m 


O  ON  - 
CM  fH  C 
r-1  r^  c 


f^      CMCMD-      OCMONC^-r 

TO    r-cMH    ocycHTOs 

vD      OJnOO      iHTONOmC 


CM   ^  C 
ON   vO  r 


S\0      ^ 


J   [^   -J-   v£) 


O      OnO-^      CMC-C^sIvD 
CM      TOiHcM      miHCMCJNTO 

m     mTOC^     TOcnoNNOtM    — 


H  CM  £>      TO  TO  CM  r-l 


O  CM  CM  m  si 
m  TO  iH  O  ri 

CM  O   O  sj   rH 


m  o 

-   ^c 
nj  m  r 


-w-    *»«■ 


t.  §  §  3  ■ 

:;S88§ 

I  O  m  o     - 

•«   -    -o 

v>^*4-  ''e-«9- 


§s 


§§s 


W-«-«3-  Ih    (^    Q 

fH    11  t^  11  0)  e 


I    3  tins    §§ 

R      El     at  o     o  o 

ij  -aOQQQ      QOi-JUU 


O  Q  O      "  -QO 

in  o     -in  o  o  CM 

"     "O  CM  m  rj  -t*  -.    _ 

CM  m  ^  -te-  «■■«■            t-> 

-(^-ce-w-  h   (^   Q 

fh  (4  t.  0)  0)  a 

FhM^^o)  aioi'O'O 

11 gS  §§||o 


■%-«o     moooc 


O  (4        ^    (h    0)    01    I 


-    -    -o     m  o  o  O  o 


Business  Returns/1967  •   Partnerships 


175 


^  J,  ^ 


8=  ; 

e  -8 


vD  »ri  vO  lo  f-*    to  >~i 

Q   i-l  \0   H  m      O   -J- 
c'S  t^   OJ  CO  'JD      r-l  -} 


o  fn  CJ 
g\  t-  (M 

f^  •\f  CTi 


o     c^       moo     rvj^oni^c? 
CO     w        OiA>-l     inr^i-lvoo 

(^    —  rT  in"  [>  -J-"  C-"  (n"  f^  fN 


'S  f;s: 


a     .r 


I  I  I  I 


3  [^  O  cy  n 


to   i£>  n  lA  O  f^ 
■  O  to  rH  CO 


CM   CM  CM  CM  (M  \0 


lyDvOiH      fn-.tOCMCM 

JCT>H-J     c^oc^O■^ 
•H  tM     -^  -J-  m  q  Q 


t^  CO      (Ji  fy  to  y?  fM 


I 
1^^ 


C-inCM  iriOO^C^r 
O  t-  ■>!  >0  0^  >."  -  ■ 
iH  -,1-  C-      "■  "   - 


CM       to   \D  to   -^   r 
fVJ   ^   \C   U 


3  z. 


a  oi  n  CM  ^  H  3 

-    H  r-l  00   U-1   -J-   C- 

"cT  q"  vo"  vo"  D^  o" 

rH  PS  -sj  -sj  to  -H 


(^  t^      rH  ^  Q   CM  C^ 

l^  i-t     c^  c^  ^  CM  P- 

CM  tf>      rH  n  P-  tTi  0\ 


io\coO     mO'-OmC^ 


CM  [>C^f^O^O  t^-J-tOC^CM 
C^  st-rHCJ^CTi'H  CMlTiCT^OtO 
•«t      ^OCOChlACO      0>vOCor>itD 


3  as 


5  CJi  ^ 


t^  rn  O   rH      lA  C'i 


a  ^ 


asa? 


6  : . 


CO     corHcnmia     c^iAc^t--to 

lA       rHiOCM-»rrH      CT>®0-J-t> 


CM  vO  CM      O  C 


t^rHC--OIT»      0^vOC^'ACO 
C^mnr'ivO      ^OC0CO^^4^ 

cM(^to-^t    -^cMr--j-cM 


ITlCMrH'O  OtOCMC^CT* 
mOJCMrH  mOrHvO'A 
rHCMr-)in      lOtOtOCMiH 


CM  >r  O  C-  Ov 


t;  C^  \D  ^   lO  M 


^■^Slf 


y3  C^  CM  m  c 

aoo  H  Ov  f- 
cn  vo  P-  v( 


SOi  G>  to  r 
Cn   rH  Ov  C 
C^  vO  ^O   CM  \J 


o  o  c^  ^  y 
to  c^  to  >r\  g 
i£>  c-  c^  o>  f 


rH-^rHtACM      CMOtOO 
CT>r^CMO-4-      f^C-rHC 

NfcMOtom     tncftC^K 


1  >}■  "A  <^  O 
"I  -^  \0  lA  c'i 


\£)      vOcnntOQ      tp-*C^(^CO         1 

Sc-c-cocniR     c^■^l>o^^ 
■^frS>tr-l      CMkA'd-iAOJ 


S   2 


0^  O  C^   H  H 
cn  ?S  C'l  O  "S 


rH  [^  vD  to  vD 


n       r-C-U-\rHvO       CnrHlA-^CO 
CO  Cnc^rHt^      tDfM\OOr-l 

^  CMlAiOtOvOOC- 


o  c^-^^■^-cM-^f  ot^'ntoto 

•-{  cM»OrHir\in  -JirNQCMya 

o  nsTCT'^ONj-  r-c~-o-*cM 

rn  (^tOCnmcn  rH-^. CMC-CM 


\  O  CO 

-  -5  o 


[>  rH  O  <n  lA 
lO  O  C-  lA  VO 
>a-  CM  lA  C~-  H 


CO  VOCMIA^OIA      CO(^tO--tvO 

rH  OJ-d-iACMfO      AlvOtOrHrH 

CO  lAC^o^on    cM-^tnr-vo  — 

ia"                   rHrH-J->JlA>ICM  — ' 


C--  vOiTif^COlA  CJvlA-^-iO^ 

CM  C^sOtOO-*  tOOCMrHcy- 

CO  C-COO^AIA  rHtOCOf^tO 

C-  \DrH\DCTvf^  (JirH--i-(^ 


r\   CM 


■      '      ■    Q      to  ->J-  to  OJ  C 
CM      Oi  O  ^  "A  li 


5  t>      sf   CM  CM  CM   CM 


\0        CJ-    rH  to    r 

CM    ::J  o  sr  C 

CM      CO   lA  \D  > 


?as 


g  lA  Nf  rH  O 
CM  CM  rH  -J  Q 
CM  -.t  C3\   \0  AJ 


Nt  CT'   CM   H  C^  CM 

lA  -<h  lA  CM  CT^  r-l 

r-  rH  CJ\  t>  CM  > 

sT  l>^  rT  U-T  'iT 


DO      g*  (T-  o 


CM  — ^ 


>f       lAlACMrH-J-       rHlAC-OrH  CM 

C'l      lAC-yDOtM      tOiAOOCM  >A 

O^      CMO>00\0      »n»0OCTi'0  Ov 

OrH  rH  OCMOiACMCM 


O  OCOrHrH-.f  ^OO^lAr- 
lA  C3\CMOvO'A  OtOO^-J-O 
\D      vDCOOCM'd-      OtOrHrH^ 


SCMAJ      rM-J-rH\3tO 
~   r-t   r^      tOd^CMCMcM 


CO       ■jD-J-CMrHCM      CMr 


O^      OO^tO<ArH      tO-J-C 
CM      OVH    rH     CM  \0      vD  CM  r 


to  CM  O  lA   t> 


^  CM  O  \0      OJ  -s 


^O^MCMC^>0  OCMO^J-CM  >i- 
rHOvDCOO  O^IA-J-QOC^  0\ 
\OiACMiOtO      C-\OiA-J-rH      CM 


CM  tOvl-inCM-^  IAiA\OOai 
CM  C>i  a^  r-i  <~-\  r-i  0\r-lrHvOQ 
CM       rHrH(M>ttO      CPiArHCMCM 


S  -8 


O  -J-  CO  to  to  C\i  0\ 
rH  O  £>  m  rH  H  CM 
rH   rH  -J-   CO    CM       O    t> 


^  -J- 

O  lA 
«0  to  cr>  "A 


CM  O  ^   CM  CM 

arH   Ol  CM  -J 
CM  rH  (M  rH 


aCOCDCO■^f  OOIAIACM  r-i 

3\D(M0nCM  rHcr'-\tC^CM  CM 

i   O   r-i  •<t  t-i  rH-tfMCM(M  CM 

r-i   i-\   r~i  C^  -.JCMCMrHlA  rH 


rH  Ov  -d-  0\  \i 
CD  lA  g;  CT;  r 
-5  CM  CM  rH  r 


r-\  iArslCO\DCM      OOCMCMCM 

rH  r^rH-J-CJ>vD       CVJOCMCMCM 

lA  CJ^Oia^O^O      C^CMCM■^1■0^ 

O  CMiAry->i-     otoOiA<T> 

-J-  rHlACMOCMrHrH 

O  rH  CM  '^  \0  lA 


OtO^OD-D-      tOrHO 

o^c^co£^-D-    -^Qo 

rHOMOcTiO      (JvCM-> 


^Nf■^A>A      OCMvOr 

rH      CM  vO  to  O  CM 


S  IS  * 


CM  CMCMOC0\D      lA-^iAOQ 

vD  C-iAOrHrH      v£)Cr>inrHO 

r-i  0\  C\i  ir\  ir\  \0      0\   r-l  -4   •£)  O 

lA  cMtoocM    toooo^cr> 

CM  CMtJ>CJ>>t'A-d-'A 

0\  rH  -J   vO  to  \D 


O      O   CM  ^D  to  C 


C^OTltOCM      0\DCMi£)CM 

^r-tcM-sf      n\  to  -t   ■^  <y\ 

HCM^      P-OCT'iA^ 


>i-^OtOCM  U-\\D-J-CJi\D 
CMCJCMOCM  SrHrHCOlA 
[--COCMOO      ^-C^tOCMfM 


O'C'CMrH^D      [Ti>£lrH-J-C> 

lAQOrHo     ir-'jao-^^ 

C3  -^   a^  -^  0\      «0(MlAiAfM 

r-i   r\  to  <-t  -^      (M1A\DC0U-1 

CM  C^      O  -t  "^  "^  ^ 

CM  -J-  vO  CO  >D 


s  a; 


^  ^iggs 

O  CM  vO  Q  to    1 
O  CM  [>  -if  vO 
CM  \0  tJ-  lA  CM 

lA 

o\ 

ssli^ 

O  AJ  CM  \D  Nf 
-4  >D  rH  CM  CM 
\i  Cr.  lA  CM  C~ 

3  -'SSSS 

CM  lA  ^  CO  CM 
to  CO  CM  to  lA 

-""-^a 

ssssa 

I-S.9. 


O      CM\DCH£>CM      ^£l^r4^•■^      >t 
\0      OiACMcOr-1      tOC-(MrHvfl      0^ 

>t     c^toCM{^-^o     cmi-1\oo*\o     cm 


-  CM  >t  O      C-  lO 


CM  Q   C 

-J-  -5  r 


^  to      CM  CM  CJi  u 


v£)       O  u3  u 


rH       C\t   rH   ^    lA   ^ 
lO      CM  \0   \5   .£)  to 


-o  o  c 

3  O  cy  ir 


-  U    U    U  ii 

rH    OJ    01    OJ  -D 

<a-T3  *□  -a  c 

U  Q 

C  O  O  O  O 

f:  Q  o  o  o 

H  5  "A  o  - 

-H   rH   CM    '^  r-l 


1  O  C 


I  m  6 


;j  o 

CM  lA 
■«■■«■ 


3   CM  UM  rH  ■« 
3  -W-^^-tfr 


■.    (h     (h      tH      0) 


,SS  ! 


H  ry  lA  rH 

»■«■■««■  ■!©■ 


o  o 
o  o  o 
o  o  o 

u  o      *_- 

o    -o  o 
^o  o  o 

O  O   CM  lA 
lA   rH  *}"«*   lU 

f^  (h  O 
h  Fh  0)  0)  5 
0)    0)   T3   T3 

S  I  3  "  o 
o  o  o 

§o  o  o  o 
Q  O  O  O 

-   -o'o'o" 

lA  O  O  O  O 
AJ  lA  rH  CM  lA 
«t  W  ff>  «■  «> 


o  o 
o  o  o 

o  o  o 


o  o  o  o  o    -o  o 

o  o  o    -  -o  o  o 

lA  O      -^lA  O  O   CM  "A 

•■     lO   CM  »A   rH  ■W--W-   uj 

o  CM  u-1  rH  -w-  -te-^o-           u 

8  ■(*-«*■«■  tH    h    Q 

F-i  t4    ti    <U    <U    5 

-slH(Hfl<l)  Dtti-OTD 

(l>                       Q  Q  O  O  O  O 

■aoooo  ooooo 

c  S  o  o  o  o  o    •■^^ 

3  O  lA  o     -^  -    *o  O  O 

■^    -1    -sO  lA  O  o  o  o 

rHrHCMlArH  CMlArHCMlA 


i--0  -a   T3    " 

.  s  s  s 


*>■■«»«■* 


o  o 

o  o  o 

o  o  o  o 

o  a    -   - 

o    *o  o 

-o  o  o 

O  O   OJ  lA 
lA  rH  ■»■■«■   UJ 

■«-«e-  (-. 

(4     fH      Q 

f^  F^  (u  a>  B 
a)  0)  T3  -o 


s   §§ 


go  o  o  o 
o  o  o  o 
o  o     -    *    - 


a.su»s.  s 


176 


Business  Returns/ 1967  •   Partnerships 


I  -^  CO  --I    -.t  CO  a«  r 

O^  ■*  CO      O  CO  sO  >] 


I  CO     c-  p^    I   en  o>       I 


ss  1 


OJ\0-.JCMD-      COCT1-4CO-, 

■j-og>(nco     CT»'^<Mfnc 


SvO  C-  lA  lA      CO  -T  C 
u^  lA  C-  vO      p-t  C-  y 
<-i  -t  ir\  (^  ~}       \D  a  ^ 


CO   lA  O  ;^ 

CM  o  c-  rt 
to  CO  o  •-' 


p    to 


£>  r^  to  CO 
CM  tn  CM  p 


•A    O  CM   U 

-J  t>  -^  c 

O    en    •£!    r 


So  c-  (n  c^ 
vD  -4  u-1  U-> 

J  lA  vfi  o  >!■ 


CO     ^  t-  '■ 


1  >D  CM  O 

1  rn  3  u 


;283 


J   M   O      «A  ^  vf  en  ^ 


f?3fn     coooo-^ 

-^C^<M      .HCOAIOO 


ili 


^rH-J       lOCO-^COO 
-H  CO      O  CM   O  O  ic 


r-(vOt>lA.-(  COAJC~'CT>>)' 
(ncMtOf-O  Q'-IO^'HO 
vOC^'At^r-      ■^I^^D■^f-* 


CO      AJ  lA   "D  n   C 
i>      lA  CM  -J-  "-I   C 


rH  <n  CO  cn  o 

O  >-t   CD  CT"  CM 
CO  O  P-  O  C- 


^OOiA  orncMCOO 
DCocm^O  lAO"— 'cno* 
A   r-t  CM      vDC^tOC^tO 


^  c-  p 


J'*  CM  :* 
^  CM  ^  p\ 


CM  Aj  Aj  en  ^ 


S-8 


c-  ^  CO  en  f 


o  .-(  oi  CO  rn  t 

to   O  O  O  CM  (" 


[^    tovooo^    coovcnc^iA 

CM      lAlAO^F-CM      CMvOC^OiA 
"A      -HvO-4-C^r-l      CM-JvOy5tn 

Stn-4(j\toco    ocncMtniA 
CMvOiAi-i     tooenrnp-i 
>-'  f-i-.j--vliA-4'y3cn 


0>      vOCT«r^-^ttA  lAr-COOiA 

■-I      ^DD-C^C^C^  CMCM'^C-CM 

o     iACMOv-4''>D  O'0^-^Dc^ 

CO     CM  rn'co  C*^  D-  t^  ia"'  -t  t>  "^ 

5cMiAfn'jr  QiA-Jr-(a> 

r^  en  ^  >r  en  lA  .-I 


OcncoAivO      e^AJiAU-iCn 

ocMcniAC-    r-iAcnc-o 

rHvOMCMcn      CMlA-4-iO.-l 


t-       en    C^   CM   r 


5g2 


3  O  O  CM  ^  C-  >£) 

3  C-  .H   rH   O  CM  ON 

5  oi  o  '-o  cn  CO  & 

1  (Ti  CO  CTi  t>  \D  en 


'-^      CMrHO\^D^      \DC^C 
O      vO(n~t>ACM      CMin-- 

rn     O^rncTi'O     ocmu 


<-*     O  •£)  \0  C 


fCO      r-  O  CD  \o  o 
lA      ^  \o  35  -^  .-« 
■<  tn     ^  -J-  rn  u*i  CM 


•vt      CM  CM  -J-  -st  -. 
CM      lA  t>  -J   0\  u 

\o    (jv  -J-  m  CM  c 


1  lA  en  \0  o 
■N  r^  lA  .H  a: 
^  C^  -^  CM  ^ 


<-l  lA  0^  -J-  \D  t-- 
vO  [>  1^  t>  lA  O 
[>-   CM  en  \D  CM  00 


CM  M-  n  o  m 

0\  in   CM  CM   o 

tn  t>  c^  >f  rH 


TV       O  ON  en   vD  lA 

3  sisse^ 

-4"  CO  O  1— (  vO 
.H   CM  .-1   vO  CO 

CO  o  ->J  cn  CM 

3  •°SKlSiS 

^  oi  en  CM 

-«    [>  CM  rH  tn  tn 

M    to  CM  r-  .-(  tn 

M       Al  -J-  vO  \OCD 

lA  Q  lA  Q  e^J 
c^  O  o  cn  CO 

^   CO   O  O  lA 


3   lA  tn   Al  lA 
i   CO  NT   \D  lA 


I?! 


S  -8 


en    I  c-    I  l>     gv  cj\  CO  f 
■-f       en       \0     5-  -I  lA  c 
CM         tn      lA  CM  ->i- 


I  CM  >r    I  o     f-  r 


C-  CO  c- 
1  en  o  o 


[^  (0  CO    "   « 
-  ii>  o   2  r: 


C-         en    rH    CO    r 


lA     \D  cn  t^  o  f 


i  Ai  CO  r-  K 
CvPaTo 


\0   O  vD  »D  O 

m  o  CM  so  r- 
c^  ON  -vj  <n  -J- 


rH  C~-iACOOnC^  lA^ 
CM  OO-^OnO  ->!■•* 
CM      O-sTiACOiA      XX>  V 


CM  O  On 

cn  ■-*  nd 

\0  CM  vO 


\0  r-l  p-l  C^  CM   rH  r 


:]J'SS 


f  CM  CM  ON   CJN 


CO  en  oi  u 

NO  (^  o  c 

(H  en  r 


O  lA  nO  fn  vD 

-J  o  CO  CD  en 
en  ->t  lA  NO  vf 


r-llACn'HNO         NOrHONCOCM 

cMencnrHtn     r-cvjrHt^to 


vDt-^NOiA      CMfH^> 

-j-cMONCoco     ■-<  m  t>  •- 


CO    rH   -J        O   ff    O  -• 


Si 

s  5 


lA'OjC^'H^      v^COp-InOnD      Q 

iacmnOnDi-<     HcniAcniH     en 
-JOTOe^NO      C-iHonOOn      m 


i  o     CM  en  ON  c 


NiAC^      -^[^lAO-H 


-1  c^  m  \o  CO 
^  tn  lA  tn 

C^   lA   ^   ON   lO       rH 
sf  Q  C^  CM  CM 
(H  CM  (H  tn  ^ 

M  en  .H   Q  lA 

c5cM?l  CO  R         ' 

r-<  cn  c-  o  to 

i-l     -^coOrnen     <T\  r- 


t>      -fiAOAlON       0\0<NnOO 
r-  .-(('SiAA)      enOvCOrHr-l 


Sg    S 


li 


Ttn'OcnvD    co'omco.-i 


J  5  "^ 


tn         rHn-ien-vj-    cooiAC-o 
ro  1— I    en  tn  -^J  o  lA 


ie« 


o    cor-ocMC-    vo-j-enoN-st 

3AJQCpCMnH      vOC^\Dr-vO 
iDAl-JCMiA      ONr-.-(CDlA 


^Ol-'en^(n  coi~<r-iocD 

CMONCOOiQ  .-IlA^r^CM 

n^ONCO■H^O  *OCOC6vO>l- 

Atocn  -.jcMyaoco 

(-1  en  ov  CM  o  en  r- 


3:^fna»c~-    -j-vOi-hnoia 

tiACDOCD      C)CM^nc^CM 

^cocMo■-l    iA(nO'-<r- 
o>  en  CM  c 

lA   r-(   lA   C      .    . 

\D  (^  r-  CM  so 


p     qn  CM  NO  en  ^ 

f-      f-   lA  CO  CM  O 

tn    CM  ON  en  CM  u 


N-4-cno    cni>en-s 

^   lA       lA   l>   JS   f 


3!l 


CM      pCMvDlAO      OQ^-4--J- 

3f-AJi-(C--CM     c^ayjrtcn 
•j-ioenoN^    vo-S-si-iniA 


CO  COWQi-ICO  tpiApONO 
to  OenStOlA  sflAp-CONO 
1-1      CMOONiAOi       vO-— IOnnDOn 


ON  C^i-HCOO'CM      tOONCMOen 

\0  tqONNDeno      ONOeno--J 

tn  cMmooNNJS    r-iBvOAi-J 

•S3  CD  o  r-l  r-T  en     cm"  ■^*' c-^  [>"  r-" 

r-  r-jiACM-^ten    o^Ao^Ao* 

lA  rHCMvOC-O*C0<nNO 


vo  Qpr---iON    c-to^>tON 

CM  >>0.-lt^rH      -J\D>OlAlA 

lA  C^rHONrHAJ      pNMDCMOen 

CM  -.J(^OAJ      (S1>£>vDnD 

lA  (MiAkAt>\DrH-J- 


vomMDcpcM  oenu 

toeniA-Scn  cM-j-r 

r-oiiA-j-o  otoM 

lA    lA   -nT   en  en  rH 


fn     ^-NtcMC-CM     cnoCTi-3-o 

rH      e^iACD->l-'-'      vOCOf--^^ 


i-l  lAiOCOiAlA  cniAlAO<H  CO 
ON  C^CQCOrHlA  iDrHCMOvtO  <J\ 
p-l       C-vO>-CONt^      CO«OC-cniA      •£) 


o    cnNOCMCMc-*    -vtoc^c^en    en 


en  <  f 

■-I  A)  r 


8  as 


O   5    CM   *A      • 


rH    01    Q)    0)   TJ 

«*  -o  -a  -a  S 


s  s 


fU   13   T3 


^o     lA  p  c:;  :j  o 
■»S-    <*  «* ^» ei** 


<aO     -ia  oocyir. 

_       -^     -O  CM  lA  fH  -W*©-  Q) 

Q    CM  lA   r-)  *}■  ■«»■«»                   F< 

Q  **■«*■■«■  h    (h    Q 

O                         tn  t*    M    0)    4)    B 

ti  3  9  9  S  2  R 

9  o  "A  o     -  -^    -«o""o"o* 

-    -    -O  "A  o  o  o  o 

w^^^-f^^  w-  w  5>  S>  ^ 


-«■■» 

(4  tH  a 


1^ 


---O      "AOOOC 


8  ^*0--«- 

M    0)    (l>    41  -O 

fH      §     §     §     ■ 


^•M-^-V 


t4     Fh     Q 

fH  ti  o)  4)  e 

<u    (U  -O  T> 

o  o    -.   -  -. 
ry  "A  rH  CM  lA 


Business  Returns/ 1967  •   Partnerships 


177 


E>      (n     I    ^  to  P^ 


SOi  o\  to  *o 
(^  i>  N  r* 


atoto-J     toOvDc 


I  lA  (ji  tn  "O  o  in  vo 
f-i  a>  to  i-H  fn  -^  o; 

OJ  m  'J-  <?  O 


4  to  [> 


3  M  O  O 

H  p!  So  S 


^  M)  fvj  o^  st  f 


nmcoo^CT'     mtoomo^ 
totnmmt-     ojino^Cr^ 

c->f-to>o>    r-o>->tor3 


D  to  <y>  o 

1   C^  CT>    r 


1-1     C^i  t--  -J  >n  m 


3  iH      rH  m   (-1  ^  CT^ 

-  vo     »o  CT>  to  tn  m 
3  »o     \£)  -J  t-  n  o 


"(OirH    tomc\|[n^o 

irnm    (n-stotoo 
Mm     ^  lA-j'  nj  r-i 


to  ?Mto-^cM.-i-j-r\ 


to   vO      O^   lA  m  vD  o 

>-i  o     r-i  vD  m  m  m 

in  ^      OJ   rH  ^0  CNJ  Ov 

rv     ^O  (H  oj  O  >}■ 
r-t  I-l  m  -} 


r-D-mm  ttoCT>t--C- 
tOOJHm  OojtoSto 
c^inosj    totoiScoto 


rH      fnO>st->ttn      D(7>CbOJ-t 
H  -^i-HvuvO      ^OnO\•^tC-■ 

sf  r-fCMinioinfnNTtn 


H  to     CJ  \D  t^  o  -4- 

^  n     m  vo  o  o  c>j 


o  o  en  Cr     t~-  -c  f- 

i-t  i-l  C--  o      &>  :4  u 


'-*  r-^»Otot^Jc^^otn■— * 


;8  £* 


m     \OI^-^0(nto    tpiD--t|nc\i      i 
\D     c«jIlr»ovin>o     ^coMOo 
in  ysvOCT"     ^D-4---ti-i'n 


(n    ojtnmt^sf    c^ootor 

3too^^o^Dt^     tniiitotpr 
r-li-HO^O^O      tOOr-lOtl 


in    tomQ     rH*onj.-i(-i 


rH  o»  -J  m  fn 

CVJ  \D  O  \0  CS 

cu  rn  -.J-  -^  •£) 


cy  rH  m  r^  O 
t-  i-i  to  oj  m 


to    t)  -> 

III 


Sc\it>ON*ovo    tnrNjmtoO 
oc-r-itr-H    o-.tf^rM(n 
vo    mmlnojln    ojwO'CPst 

o»         (nOi-iO     cMt^t-mo 

-4  HOJOtOcntOiHiH 


m  t>  vD 

_     _  j-l  CM  -J 

^too^  c-itnsfc^in 

r-intoto  oc~-r-i--tto 

rvtoH  mvotocMt 

Nt  to  t>  O  >!■  o 


So  o     CM  i-i  in  o  p- 
rvj  CM      (^   (D  0>   CM   UD 

j<no^     incnȣ)>j-0 


(ncMxDO  ctncntotn 

tocMcnto  vor->incn 

cMiTiin-j  (n(^■-t^Or^ 

■Nr-i-iio-j-  toinc-c>'0 

en  --J  c~-  -.J  o"  \o  a> 


I    5  3 


tMincneOcI     \Ocot-cMto 
m^fc^ocD    ojc<fac^tn 

Oi  i-it^  to  ~t       (HOOrHtn 
H^vDCM-^      %OCOtOstCM 

rKcnc^     omcDinst 

r-i  r-i  r-1  i-t  r-i 


"f^  H  «>  tr  f^  Q -^  Q  00  CM  r- 

r-iSi-toa»  oinOcM^  sj 

CMCMC^HiH  *OtDfn\00  O 

cMCMtJicn  tntoomtn  -j- 

-J-  TO  C--  r-l  Nf  rH 


CMxDqJ  Oc-IOOO 
HC^O  stQ>'*C-in 
^c-.\o     cr>oi£iinO 


tOIAint--      f-vDiAr-l'A 

mo-jlh    eoni~Hooc> 

iHtoO\D      t-toOTOCT^ 


tn    m  m  to  \D  %t    c^  st  m  o»  i-i      i 
c^    ^cMHtnf-    tb-Jr-o^m 

H      O^lnxOBo      C^  CM  t>  si-  rH 


tji  mcMC^i-iin  ohc 
\o  ^-(^(nD>n  cn-j-u 
-4-     inmcJ^CT^O     D--}a 


-J■C^TO      «IAr-^^Dr^ 

cMinsj-    to-4-nncn 
tncr-r*     cMo^^ocni-i 


a 

to  (n  iH  --J- 

^■^       r-t  CM  ra 

4,997 

3,457 

1,460 

580 

92 

% 

en  0\  ry  t  oj 
St  [M  n  O  (M 

.-(  >H  st  OJ 

•>      lS-8 


CM  >f  (n  lA  ■.!■ 


■^tlncMC^O     ocncDt^o     cm 

^^C^^n■4■^^      CMCT*sJ--d-tO      CO 

(nmtoo^MS    sTr-irM-Jin 


>n  ^  to  sj-  m 


O  a  m    K   i. 

Pj    (D    D     "     • 

^^^  15-8 


O      O^mcMC^O      Ol>OO0 


1  D-  CM  vD 
D  TO  -4^  |J> 


J  C^   m  E>-  >t 

H  -<        CM  -^J 

n" 

279, 

690, 

1,409, 

1,465, 

1,299, 

-  0  -^  TO  C-  ^ 

—  iH  tn  en  0  m 
-1  0  rH  c^  m  r-H 

0  CT>  CT-  tn  vD 

m  to  m  cn  cn 
m  i>  TO  si-  0 

6 

n   rH  CM  CM  rH  ^D 

n       '^  ■^ 

TO  c^  CM  0  <£> 
r-i  tn  \o  to  -J 

:^ 

rH  C>  \0  O  c-l 
O  CM  TO  m  t3 
c-  o  sj-  <n  >n 


\0  sf  TO  \0  CM 
CM  t-  TO  TO  Cr 
O  t-  0^  rH  O 


S  -8 


TO     -4"  m  m  o  u 

S[>  yj  o  H  f 
en       iH  S  ■> 


Cr-   •£)  fH  CM   O 

BrH  o  r-i  en 


CM   O  b>  3  O       Or 
I-l         TO  0>       vO  C 


rHOCMTOin      CMOTOtnCM 

tnencj^cMin     OTO--i---fo> 

TOTOCnO       CM-J'rn^OC- 


m      O  TO  O  TO  c^ 


S-8 


Bnj     C--  \o  in 
m     CM  (H  m 
H  m  TO    en  cy  TO 


3S  s 


TO     ^Dcnc^^DC^     OD-to>nTO    t> 
sf    c^i-iCrCMc-     vDinc-cnsT    o^ 

O      stmOtnTO      -4-OC-OrH      CM 


CM  r-lrHr-iOO>  CMrH>ncMCM 
O^  r-]  ITS  \D  IM  r-t  \D\OvD(M>n 
vD      (nC-CCMMS      CMvOO-C^C^ 


ij   vO  sj-  O      CO  t 
CM   CJ'      O   U 


St     OtDOrH»n     ^^c^cM<n^n       t 
en    vomojcMvo    r-iot-o^ 
o»  OcMintnenrHtnto 


CM     c^enc^l-lQ>     moovcMO' 

O      sJC^vOstO      Q-JC-rHCM 

m     (-lenvD^n^o     Ocnco^'n 


r^  CM  >f     on 


^  \0  st  cr> 
r-  -4  *n  \D 


CM  O      m  CM  D-  o  u 


o  tOi-itnc-m  TOcnintnto 

o>  cMiHinoc^  c^^nOlnsr 

en  r^(Mstco\D  vo^vj-D-c- 

O  iHCMTOOJ  tn^Hr-lCMin 

r-i  m  to  CM  crv  a-  m 


01     -Q    — 

"    5   r 

3  e-8 


to  iH>n[>>ocn     ononoo>(J' 

TO  \000\TOO      yD\DC--\Din 

en  cno\TOt-in    ONincMtacM 

-4  HsftnyDCM     mmTOc^t^ 

en  rHCMTOO^inOsta^ 

TO  H   H   i-i  rH 


fcnm^D  oojsf«oo\ 
jojOu-1  moc-cvjto 
HO^ensf     TOcMTOmra 


m  msi-TOvOc-  stsj-ojc-tD 
CM  tnen^ooov  cniHC"'^'^ 
ov     cMCMCMin-j-     ^D'nTOln*n 


en  o  TO  st  >n 


3     in  o 
m     CM 


J  TO  en  TO  en 

CM   CM  CM   rH  <-( 


tn  t>Hr^TO(n  i-i  r*  r-i  ^  -^ 
CM  toSmscj^oj  inlncjicM'ii 
rH     lnD-c^^-^-J■     [>-c^a^M3TO 


jc^toen  oc>(nsrm 
JCMVOCM  c^TOc-om 
jcMOvc^     inc^iOin\o 


src^ocnsl-     mcM-jryo 

CMsJ-CMCM     insj-c--oo^ 

H  m    o>  en  CM  vo  en 


vD  -J  \D  ^^  t> 
TO  \D  O  C-  -i 

en  tn  --t  c^  vD 


1-1  r-l  O  a^  CM 

TO  In  to  ,-;  m 
in  o  m  rH  -4 


\D      CM  m   C^  \0   r 
sf      CM   ^   ID  TO   r 

(-<     en  o  rH  m  s 


3  TO  si-  ti 

-  c^  in  c 


■H     mtnvo-J-st     TOrHO^ovo     ^ 

TO      OvOTOCntO      sfCMt>-*0^      CM 

H     sj-oc^-JDo^     -Jino-JSH     rn 


1-  o  o  ov  m 
t  CT>  -st  in  o' 
5  m  CJ  en  i-H 


^C^■OCMt>      C>rHTOOin 

ti-l-J-COC-      CMCT^C^C-O 
Otflen-J-     ocMmmcM 


m  otncM^OG^  oir-fcncMr-i 
CO  vomcJvcMin  mtomr-iO 
en     -j-cMcnocn     •Dc^invOc-i 


%  m  m  vD    en  r 


m  o     ■''A 

-      -O   CM 


rH    tU    0)    a)  "D 

■69- -a  -o  -o  R 


aj"«s- -69- ^a-tts- 


"O  o  o 
o  o  (M  m 

■A    r(  *§■-«■  ( 

i-l    U    Oi    03    \ 
0)    01  -O  T3 


i» 


@  s 


S§l 


000     w 


•A  O  O   O  O 

(M  >A  .H  CM  m 


-W-'O  X5  ■O 

h  I  §  i^ 

-n  o  o  o  o 

C  Q  O  O  O 
3  O   lA  O      - 


3   §§'■ 


3  O  O 
5  O  O 
3  O  O 


■  o  o 
000 
_    0000 
00    00    "   - 
0000    o    -o  o 

000      -       -"O  o  o 
<A  o     -"n    o  o  CM  m 


U   t^   01    1}    B 

•s-s  §  g  g 


o     0000 


-O   CM 
O  CM  m  rH  <«■ 


§§' 


000 
_  00000 
oooO  00000 
0000  00  •^~_-' 
O  »A  o  -   -  *o  o  o 

"       lA  p  O  O  O 

CO  c/1  to 


§  §§ 


§ss 


o    000c 


rH   iH   CM  lA   r-l 


■«■■«■ 


sO       'A  O  O  C 


■w -^e- -t*  *3- «■    «*-«■■«■■«■-«*    cr: 


-^«c 


178 


Business  Returns/ 1967  •   Partnerships 


If  SS " 


5  5S3E 

'd-  u^  in  c 


^f^o-j-    ■sfoo    ^ 

■-}      ^  CO  \0      r-( 


CO  u-i  r-  u 
OJ  t^  V  t^ 


1-1       -*^     lor-ooi' 


u~l  W   O  \0  -^ 

H  rH   lA  03  O 

vO  ffi   O  ^  03 


as; 


\D~J-\OrHtO      r-iriC^tDt>J 


II 


a  -- 


■\  (n    y3  n  CO  TO  -* 
S  (^    CO  in  TO  in  cH 


I    t^  CF-  t>  0\ 

TO  (n  (^  0-\ 

O  rn  -vt  oj 


3C      £> 

2  s  s'a"  ■"' 


n  c\jc6--j\i5?Sr>c 


iH  TO  r\j     TO  c\j  E 


J  I 


>--J-vOrH     c^  a^  r\  \o  o 

u-iOTO-^      iATOP->t>f 


lA  \D  -J-   OJ  --t 


h  CO    CO  >n  -vj     rvj 


ocDQvD    mm^c 
ojinovo    -^OTOc 


lAt^vo  a>ff'OTir\->t 

STO   \D  ^   n   Q    rH   O 

O  t^  O  lA  r'S  -sj-  o\ 

-•  - — •         i-H  [~-  r^  lA  vO  vO   r-t 


M  r\     (TV  \o  c^  r-  r 


s  -s 


g>On'J3      iAOi-(TOC 


a  ^ 


f\)  eg  c-  cy 
rH  H  Q  en 
[>  -^  (^  (y, 

?s§ 

3 

^Sg 

fssa 

CM 

1  vO  (Nl      Q  C 


CM  \D  CTv  vD  y 


TO  r- 
3  c^  \o  tn 


6  I 

1 1 


J  TO  \0      in 
CT^  lA  a>      CVJ 


s  CL^ 


OJD-Of^vO      ryTOc^fn^O 

tHlA      TOOlAr-<ji« 


C^iATO^-      OO^iHvfi 

-ojfvo\-j-    miAiAcy 


CTioxf^     -<rHTO(nry 
-ojiAiH     tooyaf^ 


a  " 


rr     '     in     "    ^ 


o  n  m    S    I. 

t,     M     CO      "      " 
Q.   0)    O      _ 


JMTO      TOrHAJst-J- 

Hncy     >OtAr^ovO 

HTO[>      f-10iO--JTO 


TO  C-  -J-  o     rg  .H  Aj 

0^  TO  CT>  [>      Oi  --I  ON 
f^  >£)  CTi  CTv      0\  (Ji  C^ 


to     tn  CI>  c 

g  ass 


e  -8 


H  y3  Aj  Aj  Q  m  ir- 

J   en   rH  n  ^  tJ'  O 

^  m  lA  OS  oj  -i-  TO 

(~j  TO  s  '^  in  ^ 


Qi-^Q      tnC~-TO>0 


J   O   «D   \0 

D  cy  Q  ^  oq     0*  IT? 


C~-   lA   r 

a\    >o  "H  o 


D  (^  vO  O  O 
>  rH  TO  vO  TO 
1  A)  -4-  OS  ^ 


H  lA      vO  TOI  -^  At  lA 


■^OrHiA      OrHO\      CO 


O     li)  Aj  -.J     cy  r 

AJ      TO  CTi  OS      O  t 
r-H  AJ   r\J      -4-  C 


IrH^gsO      QOOiAtN      \0 

jiAinAii-f    or-iAr-icT>    fn 

li-l-sl-AJO      OC-rHC-AI      TO 


§   t£  * 


i  °  ^3 


SAJsDiA  TOAJAJC^vO 

nTOvO  sDTOOTOAl 

(HiAVAn  \01AAJOSO> 

AJ  \£l  Q  -J-  vD  I>  0> 

rH  Pi  lA  tn  m  in 


vot^TO     cyvpr^AjTO 

sgs       — 


J  vD  r. 

>  rS  (^  AJ  m 

■      H  AJ  TO   \D 


a  " 


1   C-  TO  C^   AJ     ' 


O  (nAJC~-Oai  -J-D-0>TO>-H 

U-1  t-l  IJ\  t>  r-\  to  tnTOt^MJ-J- 

ov  ^■■■I'TOrnm  t>-^fTO->fas 

5  '^  <^^»a.3 


iAi5mcr»     TOOiAfnc 

C^OAJ^      lAiHOsOC 


1  o  y3  o    -J-  c^  c 

d  OS   O  -O      -H  lA  f 
^  rH   AJ  OS      ^  TO  y 


-  OS  OS  C 

H  5-  SO  c 


>fD-C^->I      sOsOAJOsOs 
r-t  \0      OS   Aj  t-  TO  At 


O  "O  CM  AJ  0\ 
-H  OS  TO  ■>*  f^ 
rH  CJ>  C-  O  C^ 


C-     •— n(M  U 


CSJ  OS      TO  >  ? 


lA      -sfOSOs      fSJC^CDTOC 

SO     QqsAj     -4-s£icnr-? 
r^      soAJiA      ot>'Ar\jy 


DySTOCMsD      «DTOC^vOf 

fTO^ytncsj     -j-oscnc'ic 

3  -^  TO  so  >t 


-^  OS  CM  r 

CD  >t   OS  r 


n    rH   -vf   OS 


OS  OS  lA  >t  C 

ri  -vf  c  (M  c 

C\I  s5  lA  AJ 


C-  CSJ  so 
CSJ  -4-  CSJ 
^  CD  AJ 


o     csir-r~-    "-jHrnmso 

CSJ      CSJOsO      OvOsi-lvJCSJ 
n     -NTsoin      OsOC-Cn 


ancoin      QTOrHCSJffl      CSJ 
0<A0      OrtiAC^Os      so 
l-nHvnos     TOC^csjvO^      o 


•—'      H  cy  m 


^  Ai  rj  AJ  tn     csi  r 


M  P. 

UJ 


m  o     -"A  o  o  cy  "A    • 

-    -no  cy  "A  rH  -w--**  a> 

§fSJ   lA   r-l  **  ■«*«»■                   t. 

<4"rt-rt-  Ih    In    Q 

,      ,             h  t^    fn    Qj    oj    a 


O  tj 

-  h  Ph    fn  QJ 

^    41  41    OJ  -O 

■ws-'O  XI  -a  c 


^  F^  0)  a>  i 

0)   0)  -o  -o 


S  g 


gg! 


J  «■«■ 
-  u  u 


3  Si 


'1^ 


O  O  AJ  T 
•AH**-** 


^ tlll§    §9 


-gg! 


■wj-  "o  ■a  "D 


g       §§ 


F^  r-.  O 

-    41    0)    S 

II  TJ  -a 

§gs 


«   -   ^o    lA  g  o  o  o 


^■ti9-49-'tf 


fy  m  iH  cy  f 


^l^^'^^ 


-Co-8  88 

24."^  ^  g^  "^ 


Business  Returns/ 1967  •   Partnerships 


179 


C  J.  <u   3 


(MCHOJvOtn      ■<t  to   •-i   C 


0\  vD      -,r  -d-  TO  t>  p\ 

vD  »o      in  -J  TO  --t  f- 

■^       r-i     en  -J  m  i»  NT 


I    CT>      a  ^O  pv  f\l  ^        I 

■^       CTl    vjj   C~-   Ol   lO 
OJ   v5  CM  tS  TO 


I      vo  TO  (n 


fi-8 


D  o  oa     m  Q  vo  fn  n 
join     inoF-oj-.t 


-4-  ^  iN  c 


■H  tn  TO    to  ^0  -J- 
^    fn  m  M 


en  n    --^ 


> —         .Hfno^      rKlTlCMC^'JD 


)   \0      in  OJ   CJ  VO  OJ 
f    r^       fn   lO    m    (M  -J- 

i  c^     t--  [>  m  vo  in 

7oi      vO  TO  in -J  -J-" 

(n  ^o  vo  p  a> 

^   vO  f-  OJ 


sr    '--       t> 


S    t^  r\J    H    r-< 

TO   -^  --4   CTl   rH 

r^  H  in  octT 

rH  OJ  \0  .-1  -H 

^  m  %o  oJ 


li 


^  M  -4-  CM  St 
(M  O  ^  vO  TO 
>  <M  >J   CM  CM 

0>  C-  TO  IT.  TO 


t>iOO\  l>g\C~-Op-l 

■-i-TO(3\  nHfjoTOM 

--'—-.         t^  t>  O  TO  CTi  lO  a> 

-"—  oj  t>(nO'ACn 


si    ^- 


,-<   Q  TO   Q  TO 

Sen   CTi   C  TO 
CT^  (n  0^  cn     . — . 


TO  O]  (n 

r-  .H  .-I 

(M  TO 


0\      TO   O  CM  > 


U3  "- 


J  CM  TO  "i)      m  \l 

3  -*  f?S  \D      s*  r 

CM  TO  n4      n  r- 


^xOOCM      CO-4^TOcnu 


vO  t>  fn  Oi  (M      •— ' 


tNTOffl      (J\OvC~-iAfM 

rH  irT -J-"  tn  [>     ^-- 


rj  CT\  TO  fn     ■— ' 


-ojmQ  C^p>'-'cno 

\ir\(n<M  rntn^OCTitg 

^OO^0  OC^cnoiO 

r4"  tK  cm"  CsT  .H   cm  M-~  ^" 


J  iTi  O  TO 
-  St  rH  ^ 
H  -J-   CM   0\ 


1.3 


— '  CM    TO         -J    r- 


HTOia      -J-r-HOJTOOJ 

r-    -3-  vo  \D  m  [> 


^  en  oj  -^  o 


1    tn  Oi  "O  f 
S  en  -4-  ^ 

oT  ^t"  Oj"  s 


I  Si 


TO      (J>  CM 
S      IQffl 


lA\plA  CMOpt^tOI 
,~IC'\CM  OitnCMOs 
C\IC^I>      OO^y^^r 


J  C--  1-1  c^  en 
r  -J-  [>  i>  lA 
H  in  en  TO  vD 


in,Hm  0>-IC-TOO^ 

■ncntn  mf^OO-J" 

Osl-O  insI-CMTOiH 

pHcniD  tnoitomin 


CM      .-s 


»  1 

O     o 


0\      CM  -J-  f 
Pj      rn  TO  c 


D  ^O  TO  CO   vO 

3  c-  in  o  s}- 
^  0<1  \D  O^  O^ 


^  m  ON  TO  >o 
^  en  c^  in  cj\ 
^  ^D  o  o  \D     '-- 


"<^R  SPP^fS 


sf  CO      — 


" 

t-' 

p-l  TO  0^  in 

s 

S  ol  o  F!  O^ 
m  Nt  ^  ^  St 

[>    m  ni  Q 
lA    St  o\  y5 


en  TO     c^  oi  c^  CTi  fn 


CJ\CMCMC3i      .-IC^sl-TOTO 
-rHUiTOrH      OlAC^Oip-1 

sj-vonjc--  (no^cMiH 


m  st  (M 

0\  -J'  0^ 
CM  rt  oi 


Stn  -* 
^o  vo  *-. 
H  o  ni  c^  N 


J  vD  en   — ' 


:  >j  -   - 

:     s-8 


■i-^-5    ooicienM 
nT   \D  to"  to"  o"  en 


CTi  (n  O     O  CM  C-  u 

en  o^  '■S     O  en  \D  I- 

s  tn    o\  \o  en  u 


o    .^^-. 


1  (u  o  g :: 


3    C^        lO    rH    VO    U 


rH     en  en  cvj  r-i 


OOTO     oiO\v0y3en  en 

linCT*      sjin[^0\0  en 

rc-m     ci«oi>-TOcj\  sj 

0\      \0  TO  <M  en  CM  H 

<n  vo  vo  o  cji  ph 
--I  lO  C^  CM 


TO      O  m  •£!   C^  r-f 

r-    m  fn  ^  CO  sT 
TO     TO  <n  <£)  TO  O 

^"^      >   r-T  -/  O   O" 

i-i  rj  \0  i-i  .-1 

r-(   in    J3   CM 


OfM-4-Oin     vDcM-d-r 

c:^{r>^-oin     mTOtnr- 

-J-  en  sr    TO  ci  pH  y 


So  m  c^  rH  c 
F-  in  CM  -J-  r- 
\0      CM         rH  -J  c 


-■    sj-    O^    rH    VD 

D  CM  en  rH  in 
H  m  o  TO  a\ 


218^ 


O  C^  rH   O  CT- 


(M      en   O   ^D  C 


TO  si-  en  TO  m 

m  O  rH  nj  en 

OJ    rH  t>  -4-    [-~        ,-s 

<n  IN  ^  >i)  cji    --' 


5  4 

I  i 


Si    «^ 


o  in  in  en  tn 

oj  m  CT>  sf  o 

O  TO  CJ^  CD  en     ■ 

C-^  [^  en  rn  m" 


CJ\sl-\Ot-rH       rH-J-!>C-p       C- 
~±  i-i  \D  0\  ^      OOC^rHC^      vD 

cMmvo^m     TOr-y-j-oi)     -J- 


s^a 


en    VO       O   rH   t 


Ssf  o  m  (j\  TO 
vD  o  m  rn  -4 

ni  rH  c^  TO  \0  -— • 

CM  c^  TO  en  -— ' 


c-  o  'D  m  vo  en 

l>   0\  en  -J-  TO  CM 

CM    iO  in  o  en 


sf  -f  0\  TO  CM 

CM  en  c-  m  o 

CM  OS  CM  CM  CT* 


'OQ\OCM  sj-C-g-r 

-(J>vDC^vD      rHCoP-C 
-TOsJTOm      i-HvOCTir' 


I    TO   CTi  rH  y 
rH   f-  r-<  C 

m  en  o  r 


^  D-  OJ  >  lO 
rH  m  OTO  vD 
en  C-  (T>  m  «o 

\0  CM  TO  3  S 

^st^Sg 

SSSRS 

JrHCMC-O  OvOeniDO 

lONlNrHCT'  rHnJC--OJa\ 

FmenvOcM  oisi-o\sfsj- 

rH>J-4-CT>  OCMt^TOTO 

rH  en  55  o  iD  CM  -4; 


D  pi   CJv   ifi  s 
^   S  TO  vO   C 

J*  -/  cm"  en 
J  en  r 


e-8 


o  TO  TO  gi 
TO  o  nj  f-  , 
sj-  Oi  Oi  lO  iC 


en      en  CM  en  -J  o 


ai>in[>r-    TOvOCTvc 

rHiDTOtO^      C^TOCMC 
sJ-iDTOiOO      OTOCMv 


rHrHOr-TO  CT'OimcT.C 
sl-vOrHCMin  mOTOOJC 
rHst-J-C-O       rHOTOOU 


CM    C^  CM  sj  m  rn 

en  rH   CMTO 


o    --        o 


CM  -J  vO  en  o 
c-  en  oi  in  -J 

C-  CM  O   C-  en 

vo"  Q  •S  m"  o" 

CM   O  CJi  Oi  --J 

CM  TO  oi  in 


O  vO  [>-  -J-  o 
c^  in  CM  (J.  r- 


^Olnenc^to  rHCjic 
\OTOcocpien  mrHc 
TOTOrHcjien    TOcnu 


C^  \DiD-4-C*-CM  inOrHOTO  ^ 
e^  -tstsJiOrH  incM\Dfnp\  ■-* 
c^     cMCMc^st-nj    TOojtJ^cnr-     cm 


to     (J\  ~&  --i  [>  to 

\D      TO  -J-   m  (J\   {T> 

en     in  in  nj  sf  sr    --^ 
oT  id"  en  ■^-' 


,§  §  § 


o  o  n 
m  r-i  *; 
-«■■«■ 


•V  T>     -a  -a   I 


o  o 
o  o  o 

O  O      s 

.  o     ^m 

•       -     sO   CM 

O  CM  m  rH  ■«- 


O  (D  C 

o    -o  c 
"O  o  c 

O  O   CM   u~ 
m  rH  ■«■■« 


I  0)  0)  o  -o     -a  1 


■a  o  o  o  o 
£  o  o  o  o 
3  o  m  o    - 


o    o  o  o 


o  o 
o  o 
o  o 


s  §@ 


rHiHcy'ir-i     cMinr-HOJin     oi 


-n  o  o  Q  o     I 

§  8  S  8  °- 

rH  rH  CM   m   rH 

■«©■■«■  ■«4-e9"*9-    ■ 


3@S 

3  O  O 


3  O  O 
3  O  O 
H  CM  m 


rH     OJ     ll>     (U    -d 

■«S-T3  TD  -a    - 


O  O  CM  -, 

m   rH  -W--*©-   01 

tn  Ph  O 
IH  fH  OJ  0)  a 
(u  r-  —  — 


I  g  3  3  o 

o  o  o 

8  0  o  o  o 
o  o  o  o 

COOOO  OO      ->-ss 

3  o  m  o     -  -    "O  o  g 

^    -    sO  ^  O  O  O  Q 

rHrHCMini-1  CMinrHCMin 

■«j"«i5--«9"«9"«-   to  v>  vy  «>«> 


§    :    :  :  :  :  :    :  :  :  :  :    : 

CO 

-a     :     I  :  I  :  I     ;  ;  ;  !  ;    i 
S    :    :  :  :  :  :    :  :  ;  :  :    : 

■3     :    ;:;.::    :  \\  I  \    i     -3 

p OOO- 

-S 00000-T3  <M 

O.         -  --.QOOO--*'        <U  O 

■   O  O  O  O      O      -O  O      ■        -P 

^        -  •  O  O  O     ^       -O  O  O     •  tj  -q 

o       .  -ino-moonjin-  o  2 

.  .      _    _o  ry     XT,  r-\  ■«■■«■  o  &  OJ 

M         •  O  CM  m  rH  «■    -«-«-               h  cu 

"J       ■  o  -t©--*©--**                   u  u  Q  u  -P 

;•-'       •        sSHtit<(uaj<iiT5'0  +* 

J^     r-<     rHoiOJcuTi     -o-acctj      o        ca 

O-t^  ccc333  +> 

0(h333  oqoco        o 

EhO)  QOOOOO-f^  C 

-ooooo  ogooo     Pi  +^ 

00  o  o  o  00     -_-•_-    -H  o 

o  m  o     -  -    "O  OOO)  o 

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Business  Retums/1967  •   Partnerships 


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Business  Returns/1967  •  Partnerships 


181 


Table    3.4— NUMBER  OF   PARTNERSHIPS,    BUSINESS   RECEIPTS, 


COST  OF  GOODS   SOLD,    GROSb    PROFIT,    AND  NET    PROFIT,    BY   SIZE  OF  GROSS   PROFIT  AND 
SELECTED    INDUSTRIES 


Industry  and  size  of  gross  profit 


Number  of 

Business 

Cost  of 

Grose  profit 

Net  profit 

BuBinesB 

Cost  of 

GroBB  profit 

Net  profit 

partner- 

receipts 

goods  sold 

or  lose 

(less  loss) 

partner- 

receipts 

goods  sold 

or  loss 

(lees  loss) 

ships 

(Thouaimd 

(Thouaand 

(  Thouaatid 

ships 

(Thouam^d 

(Thouaand 

(Thouaand 

(Thauaaid 

1         dollara) 

doltara) 

dollara) 

dollaraj 

tbilata) 

doltara) 

dollara) 

dollara) 

Agriculture 

,    forestry,   and  fisheries 

Total 

799,613 

77,353,868 

42,343,907 

35,009,961 

11,280,938 

104,858 

5,270,962 

3,168,716 

2,102,246 

732,780 

125,616 

435,486 

287,362 

148,124 

164,439 

19,594 

101,599 

78,538 

23,051 

115,425 

85,5«1 

772,261 

457,  X5 

314,916 

43,687 

13,723  . 

138,530 

88,291 

50,239 

9,066 

112,833 

2,036,828 

1,216,718 

820,110 

210,397 

18,756 

354,910 

215,525 

138,385 

36,088 

193,393 

8,106,901 

4,904,287 

3,202,614 

1,114,120 

28,307 

1,U8,947 

682,223 

466,724 

177,439 

128,-174 

12,075,774 

7,535,292 

4,541,482 

1,578,899 

15,589 

1,251,844 

711,920 

539,924 

215,954 

82,978 

14,690,715 

8,873,556 

5,817,159 

1,913,136 

6,284 

1,049,405 

615,742 

432,653 

112, B"?! 

70,777 

39,234,903 

19,069,347 

20,165,556 

6,485,138 

2,604 

1,225,727 

774,477 

451,250 

135,787 

106,572 

669,130 

804,152 

135,022 

'41A,985 

19,776 

178,728 

225,887 

47,159 

199,327 

Agriculture,  forestry. 

and  fisheries — Continued 

Farms 

Total 

Field  crop  farms 

95,674 

4,401,434 

2,577,560 

1,823,874 

623,473 

32,671 

1,315,791 

627,303 

588,488 

254,952 

18,185 

93,063 

71,437 

21,626 

1 14, 380 

6,456 

19,903 

11,842 

8,061 

12,030 

12,673 

123,695 

77,366 

46,329 

8,729 

4,947 

37,205 

19,304 

17,901 

5,295 

17,293 

329,586 

201,708 

127,878 

34,253 

5,720 

80,484 

38,735 

41,749 

12,651 

26,208 

1,059,048 

625,924 

433,124 

166,139 

7,181 

220,735 

101,236 

119,499 

51,654 

14,153 

1,090,220 

605,501 

484,719 

192,494 

4,972 

330,731 

158,037 

172,694 

71,256 

5,053 

819,264 

469,125 

350,139 

127,852 

2,350 

309,802 

143,695 

166,107 

64,235 

2,109 

886,558 

526,499 

360,059 

108,386 

1,046 

316,931 

154,454 

162,477 

51,891 

18,624 

163,885 

208,561 

44,676 

193,490 

3,973 

19,313 

28,761 

9,448 

120,199 

Livestock  farms 

Other  fanns 

45,553 

2,202,992 

1,470,838 

732,154 

220,145 

17,450 

882,651 

479,419 

403,232 

148,376 

8,144 

59,540 

49,801 

9,739 

19,145 

3,585 

13,620 

9,794 

3,826 

13,205 

5,384 

67,707 

47,789 

19,918 

2,602 

2,342 

18,783 

10,273 

8,510 

832 

9,008 

199,550 

132,390 

67,160 

16,195 

2,566 

49,552 

30,583 

18,969 

5,407 

14,882 

673,606 

429,803 

243,803 

89,795 

4,144 

154,707 

94,885 

69,822 

24,690 

6,293 

536,357 

326,435 

209,922 

78,515 

2,888 

223,132 

121,029 

102,103 

42,723 

1,395 

320,555 

228,223 

92,332 

28,646 

1,308 

188,907 

97,207 

91,700 

34,971 

446 

345,677 

256,397 

89,280 

13,537 

617 

223,950 

115,548 

108,302 

42,953 

8,075 

108,168 

131,509 

23,341 

150,374 

6,575 

36,404 

43,291 

11,887 

122,917 

Agr 

iculture,   for 

estry,   and  fi 

sheries — Continued 

Mining 

0 

ther  agricult 

are,  forestry 

,   and  fisherie 

s 

9,184 

869,528 

591,156 

278,372 

109,307 

10,724 

1,029,477 

441,240 

588,237 

156,251 

1,410 

8,536 

7,101 

1,435 

11,045 

4,320 

8,473 

4,224 

4,249 

11,324 
'670 

1,050 

14,835 

10,925 

3,910 

337 

1,141 

8,972 

4,928 

4,044 

1,463 

25,324 

14,817 

10,507 

1,835 

937 

14,040 

7,454 

6,586 

11,353 

2,099 

89,899 

56,299 

33,600 

11,300 

1,580 

50,533 

25,059 

25,474 

10,858 

1,436 

161,624 

106,419 

55,205 

23,460 

1,096 

75,187 

35,224 

38,963 

6,316 

1,232 

230,141 

147,617 

82,524 

46,019 

856 

132,891 

70,751 

62,140 

9,022 

495 

339,169 

247,978 

91,191 

27,401 

794 

739,381 

292,600 

446,781 

133,402 

1,152 

14,843 

17,326 

2,483 

15,837 

2,519 

15,956 

32,489 

16,533 

191,032 

Contract  co 

nstruction 

Total 

General  contractors 

50,051 

6,943,891 

5,170,242 

1,773,649 

765,687 

19,505 

4,454,646 

3,549,706 

904,940 

371,518 

3,882 

27,651 

22,521 

5,130 

641 

1,559 

14,276 

12,343 

1,933 

737 

3,856 

62,726 

48,231 

14,495 

5,781 

1,591- 

44,171 

38,172 

5,999 

2,081 

6,789 

173,318 

123,373 

49,945 

22,455 

2,529 

98,606 

79,742 

18,864 

7,294 

18,093 

846,807 

540,336 

306,471 

166,938 

6,502 

408,152 

298,461 

109,691 

57,358 

10,231 

1,181,044 

826,575 

354,469 

162,700 

3,716 

591,754 

463,762 

128,002 

53,383 

4,517 

1,191,131 

881,229 

309,902 

131,034 

2,139 

655,695 

512,572 

143,123 

57,869 

2,683 

3,461,214 

2,727,977 

733,237 

276,138 

1,469 

2,e<41,982 

2,144,554 

497,328 

192,796 

2,291 

185,135 

202,699 

17,564 

124,147 

1,354 

145,720 

159,939 

14,219 

121,648 

Speci 

al  trade  cont 

rectors 

Contra 

ctors  not  allocahle 

29,985 

2,378,069 

1,530,660 

847,409 

385,441 

560 

111,176 

89,875 

21,300 

8,728 

2,225 

10,673 

7,600 

3,073 

'243 

2,165 

17,821 

9,683 

8,138 

3,669 

246 

3,956 

3,155 

301 

335 

4,211 

74,192 

43,430 

30,762 

15,004 

11,468 
6,386 

432,513 
577,890 

237,982 
355,773 

194,531 
222,117 

108,333 
108,840 

251 

17,532 

10,933 

6,599 

1,724 

2,338 

516,154 

352,930 

163,224 

70,142 

(^) 

{') 

(') 

(  =  ) 

(=) 

1,191 

748,826 

523,262 

225,564 

79,696 

22 

70,405 

60,061 

10,345 

3,646 

861 

35,519 

38,798 

3,279 

12,188 

(^) 

(  =  ) 

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(^) 

Manufacturing 

Total 

Food 

and  kindred  p 

roducts 

32,588 

5,571,758 

3,886,733 

1,685,025 

587,817 

3,305 

1,186,907 

929,946 

256,951 

63,759 

3,815 

16,393 

12,191 

4,202 

11,588 
'170 

221 

1,843 

1,539 

304 

1204 

2,173 

30,733 

22,636 

8,097 

196 

6,309 

5,643 

666 

11,498 

3,568 

79,350 

53,218 

26,132 

6,481 

196 

6,115 

4,729 

1,386 

I35 

8,371 

390,244 

246,235 

144,009 

60,121 

851 

55,949 

41,102 

14,847 

4,639 

7,191 

696,416 

443,781 

252,635 

103,934 

856 

135,573 

107,670 

27,903 

10,313 

4,1A5 

933,823 

642,665 

291,158 

104,081 

507 

184,783 

149,020 

35,763 

8,461 

3,326 

3,424,799 

2,466,007 

958,792 

314,958 

478 

796,335 

620,243 

175,092 

42,083 

1,898 

68,250 

75,547 

7,297 

125,898 

(  =  ) 

n 

('] 

(^) 

n 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000,., 
$10,000  under  $25,000., 
$25,000  under  $50,000. , 
$50,000  under  $100,000, 

$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000. . . 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000.... 
$5,000  under  $10,000. . . 
$10,000  under  $25,000.. 
$25,000  under  $50,000. . 
$50,000  under  $100,000. 
$100, 000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


182 


Business  Returns/1967  •  Partnerships 


Table   3.4— NUMBER  OF   PARTNERSHIPS,    BUSINESS   RECEIPTS,    COST  OF  GOODS   SOLD,    GROSS    PROFIT,    AND  NET   PROFIT, 
______________^__ SELECTED    INDUSTRIES  ^Continued 


BY    SIZE   OF   GROSS    PROFIT   AND 


Industry  and  size  of  gross  profit 


Number  of 
partner- 
ships 


BuBiness 
receipts 

(Thoutand 
dotlori) 


Cost  of 
goods  sold 

(Thou3and 
chliara) 


dross  profit 
or  loss 


Net  profit 
(less  lose) 

(Thousand 
doltart) 


Number  of 
partner- 
ships 


Business 
receipts 

(Thovtr>d 
dollars) 


Cost  of 
goods  Bold 

(Thousmid 
dollar*) 


Gross  profit 
or  loss 

(Thouaiwjd 
dollar*) 


Net   profit 
(less   Ices) 

(Thouaand 
dollar*) 


Manufacturing -Continued 


Gross  profit,  total 

$1  imder  $2,500 

$2,500  under  $5,000,... 
$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100, 000  or  more 

N(5  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000,. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000.., 
$10,000  under  $25,000., 
$25,000  under  $50,000,. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000..., 
$5,000  under  $10,000... 
$10,000  under  $25,000., 
$25,000  under  $50,000., 
$50,000  under  $100,000, 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 , 

$2,500  under  $5,000..., 
$5,000  under  $10,000.,, 
$10,000  under  $25,000., 
$25,000  under  $50,000., 
$50,000  under  $100,000, 

$100,000  or  more , 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000.... 
$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000,. 
$50,000  under  $100,000, 
$100, 000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2 , 500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


Apperel  and  other  textile  products 

Lumber  and  wood  products,   except   furniture 

1,993 

565,607 

423,343 

142,264 

47,473 

5,177 

702,868 

482,850 

220,018 

62,970 

(') 

(=) 

{') 

{') 

(=) 

394 

3,540 

3,066 

474 

205 

123 

1,383 

948 

i35 

200 

319 

2,434 

1,180 

1,254 

349 

245 

8,593 

6,691 

1,902 

779 

969 

17,390 

10,454 

6,936 

2,921 

393 

16,062 

9,U5 

6,927 

3,662 

1,370 

73,521 

49,592 

23,929 

9,036 

419 

55,356 

39,888 

15,468 

6,376 

1,047 

92,806 

56,526 

36,280 

13,816 

359 

91,032 

65,879 

25,153 

9,037 

619 

128,346 

84,458 

43,888 

15,139 

356 

393,030 

300,716 

92,314 

27,451 

459 

384,831 

277,574 

107,257 

21,504 

(') 

(') 

(^) 

(^) 

(=) 

109 

13,611 

15,055 

1,444 

'788 

Printing,  publishing,  and  allied  industries 

Machinery,  except  electric 

4,919 

468,033 

268,669 

199,414 

80,386 

4,774 

496,921 

299,345 

197,576 

85,443 

574 

1,483 

865 

618 

107 

564 

1,462 

663 

799 

'275 

299 

4,849 

3,755 

1,094 

183 

321 

2,136 

964 

1,172 

627 

590 

8,541 

4,450 

4,091 

1,161 

476 

8,873 

5,452 

3,421 

675 

1,433 

53,699 

28,656 

25,243 

10,756 

1,209 

38,450 

18,215 

20,235 

9,411 

1,248 

95,199 

51,610 

43,589 

17,460 

1,305 

98,751 

52,778 

45,973 

18,246 

445 

77,141 

45,837 

31,304 

10,145 

577 

95,573 

54,856 

40,717 

17,751 

329 

226,971 

133,496 

93,475 

40,574 

322 

251,676 

166,417 

85,259 

39,008 

423 

1,951 

2,447 

496 

^1,118 

(') 

(  =  ) 

(  =  ) 

(') 

(^) 

Manufacturing — Continued 

Transportation, communication, electric,   gas,   and  sanitary  services 

Other  manufacturing 

Total 

12,420 

2,151,372 

1,482,580 

668,792 

247,786 

14,171 

1,284,109 

787,874 

496,235 

160,965 

1,964 

7,914 

5,972 

1,942 

'1,389 

2,024 

6,443 

4,143 

2,300 

'1,631 

915 

13,622 

10,146 

3,476 

I3I 

1,385 

17,876 

12,666 

5,210 

1,310 

l,t»l 

29,838 

21,442 

8,396 

980 

1,669 

31,612 

19,679 

11,933 

2,731 

3,115 

152,363 

99,535 

52,828 

22,617 

4,053 

165,487 

98,106 

67,381 

20,948 

2,316 

218,731 

135,309 

83,422 

37,723 

2,427 

210,974 

127,095 

33,879 

31,791 

1,639 

356,948 

242,615 

114,333 

43,548 

1,702 

299,254 

183,529 

115,725 

40,120 

1,382 

1,371,956 

967,561 

404,395 

144,338 

910 

552,463 

342,656 

209,807 

65,696 

966 

32,223 

36,630 

4,407 

'21,933 

1,066 

26,328 

30,703 

4,375 

'18,792 

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

Transportation 

Total 

Trucking  and  warehousing 

12,038 

1,122,757 

709,191 

413, 566 

134,219 

8,817 

781,910 

473, 6U 

308,299 

97,418 

1,533 

5,676 

3,969 

1,707 

'1,748 

943 

4,096 

2,928 

1,168 

'233 

1,164 

13,386 

8,999 

4,387 

967 

673 

6,629 

4,079 

2,550 

640 

1,521 

29,313 

18,441 

10,872 

2,573 

1,124 

18,081 

9,928 

8,153 

2,213 

3,684 

155,424 

93,451 

61,973 

20,261 

2,780 

110,347 

63,626 

46,721 

15,909 

2,034 

187,238 

115,668 

71,570 

27,881 

1,661 

137,354 

78,760 

58,594 

23,572 

1,340 

249,856 

159,268 

90,588 

31,731 

1,033 

187,821 

118,686 

69,135 

25,247 

761 

481,864 

309,395 

172,469 

52,554 

602 

317,582 

195,604 

121,978 

30,075 

915 

22,697 

25,344 

2,647 

'15,547 

430 

11,887 

13,594 

1,707 

'9,971 

Transportation,   communica 

tion,    electri 

z,  gas,   and  sanitary  services — Continued 

Transportation — Continued 

Other  transportation 

3,221 

340,847 

235,580 

105,267 

36,801 

2,132 

161,352 

78,683 

82,669 

26,746 

590 

1,580 

1,041 

539 

'1,510 

491 

767 

174 

593 

U7 

492 

6,757 

4,920 

1,837 

327 

397 

11,232 

8,513 

2,719 

360 

1,884 

501 

904 

45,077 

29,825 

15,252 

4,352 

369 

10,063 

4,655 

5,403 

687 

372 

49,884 

36,908 

12,976 

4,309 

394 

23,736 

11,427 

12,309 

3,910 

307 

62,035 

40,582 

21,453 

6,484 

362 

49,398 

24,261 

25,137 

8,389 

160 

164,282 

113,791 

50,491 

22,479 

148 

70,599 

33,261 

37,338 

13,1>S2 

484 

10,810 

11,750 

940 

'5,576 

151 

3,631 

5,359 

1,728 

'3,245 

Wholesale  and 

retail  trade 

Wholesale  trade 

Total 

213,808 

34,316,486 

25,912,409 

8,404,077 

2,290,961 

30,046 

10,724,063 

8,793,159 

1,930,904 

562,733 

21,384 

147,182 

123,530 

23,652 

'7,908 

3,123 

28,750 

25,408 

3,342 

'781 

16,104 

282,764 

222,562 

60,202 

10,209 

1,994 

41,511 

34,150 

7,361 

2,823 

26,224 

844,909 

653,781 

191,128 

45,982 

2,545 

109,431 

90,613 

18,818 

7,333 

57,011 

3,809,966 

2,841,717 

968,249 

318,062 

5,879 

538, 183 

440,636 

97,547 

34,629 

46,556 

6,493,729 

4,830,826 

1,662,903 

541,028 

6,173 

1,196,555 

968,733 

227,822 

73,284 

29,724 

7,957,848 

5,898,652 

2,059,196 

597,836 

5,452 

1,955,386 

1,571,144 

384,242 

132,794 

16,805 

14,780,088 

11,X1,341 

3,438,747 

785,752 

4,881 

6,854,247 

5,662,475 

1,191,772 

312,706 

6,892 

131, 8L2 

149,248 

17,436 

'24,972 

1,415 

72,029 

80,117 

8,083 

'4,791 

Wholesale  tra 

ie — Continued 

Groceries  and  related  products 

Farm  products— raw  materials 

5,598 

2,985,813 

2,553,130 

432,683 

110,649 

2,310 

1,813,420 

1,662,691 

150,729 

40,831 

295 

1,783 

1,491 

292 

58 

157 

6,791 

6,616 

175 

99 

325 

7,744 

6,595 

1,149 

'286 

134 

8,683 

8,217 

466 

523 

396 

18,866 

15,805 

3,061 

1,716 

200 

32,019 

30,581 

1,438 

870 

1,092 

142,232 

122,861 

19,371 

6,760 

490 

101,862 

93,649 

8,213 

2,793 

1,419 

319,844 

268,166 

51,678 

15,788 

474 

224,658 

206,652 

13,006 

5,852 

960 

463,872 

395,837 

68,035 

18,778 

524 

344,938 

307,199 

37,739 

10,317 

1,111 

2,031,472 

1,742,375 

289,097 

67,835 

332 

1,094,469 

1,009,777 

84,692 

20,377 

228 

1,650 

1,733 

83 

218 

325 

31,369 

32,238 

369 

'4,073 

Business  Returns/1967  •  Partnerships 

Table  3.4— NUMBER  OF  PARTNERSHIPS,  BUSINESS  RECEIPTS,  COST  OF  GOODS  SOLD,  GROSS  PROFIT,  AND  NET  PROFIT,  BY  SIZE  OF  GROSS  PROFIT  AND 

SELECTED  INDUSTRIES— Continued 


183 


Industry  and  size  of  gross  profit 


Number  of 
partner- 
ships 


Business 

Cost  of 

Gross  profit 

Net  profit 

receipts 

goods  sold 

or  loss 

(less  loss) 

(Thousand 

(  TTiousand 

(Thouaand 

(Thouamyd 

dollars) 

db/ifli-sj 

dot  I  arm) 

dotlarB) 

Number  of 

partner- 

Bhips 


Bueinees 
receipts 

dollartj 


Cost  of 
gooda  Bold 

(Thouiard 
dollarM} 


GroQB  profit 
or  loCD 


Met  profit 
(leee  loss) 


Wholesale  and  retail  trade — Continued 


Wholesale  trade — Continued 


Machinery,  equipment,  and  supplies 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000, 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5, 000, under  $10,000.., 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000.... 
$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2, 500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


2,7^7 
442 


(M 


196 
*12 
561 
514 
451 


(') 


628,502 
1,674 

3,604 

24,696 

65,266 

121,419 

409,189 


455,925 
1,291 

2,225 

17,624 

44,818 

84,043 

303,983 


172,577 
383 

1,379 

7,072 

20,448 

37,376 

105,206 


63,474 
825 
(  =  ) 

302 

2,551 

6,848 

15,028 

36,436 


Other  vfholesale  trade 


19,390 

2,228 
1,364 
1,753 
3,885 
3,720 
3,454 
2,987 

759 


5,296,328 

18,502 

22,430 

54,942 

269,393 

586,787 

1,025,157 

3,319,117 

35,713 


4,121,413 

16,010 
17,397 
42,002 
206, 502 
449,097 
784,065 
2,606,340 

39,621 


1,174,915 

2,492 

5,033 

12,940 

62,891 

137,690 

241,092 

712,777 

3,908 


347,834 

'1,763 

1,102 

4,445 

22,525 

44,796 

88,671 

188,058 

356 


Retail  trade 


181,207 

17,866 
13,982 
23,428 
50,315 
39,876 
23,973 
11,767 

5,422 


23,236,038 

116,488 
239,490 
727,845 
3,224,706 
5,225,924 
5,915,184 
7,786,401 

58,317 


16,857,653 

96,532 

187,099 

557,159 

2,368,476 

3,810,495 

4,260,577 

5,577,315 

67,621 


6,378,385 

19,956 

52,391 

170,686 

856,230 

1,415,429 

1,654,607 

2,209,086 

9,304 


1,703,639 

'7, 136 
7,534 

38,421 
280,142 
461,964 
458,822 
463,892 

'19,975 


General  merchandise  stores 


9,572 

1,413 
737 
1,384 
2,356 
1,739 
1,170 
774 

550 


8,395 
14,390 
48,342 
169,990 
226,603 
270,552 
577,757 

3,293 


932,543 

6,898 
11,747 
38,454 
131,062 
165,045 
187,873 
391,464 

4,600 


1,497 
2,643 
9,888 
38,928 
61,558 
82,679 
186,293 

1,307 


93,310 

'703 
616 
2,369 
11,898 
22,650 
20,491 
35,989 

'2,786 


Building  materials,   hardware,    and   fann  equipnent 


12,557 
721 
636 
1,300 
3,195 
3,608 
2,066 
1,031 

376 


2,129,519 

6,416 
11,922 
40,996 
227,795 
516,368 
610,886 
715,136 

7,978 


1,609,934 

5,551 
9,4&4 
31,177 
173,258 
387,661 
468,018 
534,805 

8,360 


519,585 

865 

2,458 

9,819 

54,537 

128,707 

142,868 

180,331 

382 


Food  stores 


27,541 

1,731 
2,152 
3,951 
9,032 
5,626 
3,185 
1,864 

593 


5,035,272 

18,299 

56,617 

176,898 

797,744 

1,029,899 

1,088,523 

1,867,292 

9,244 


4,039,360 

16,216 
48,570 
147,890 
&i3,209 
829,589 
864,679 
1,489,207 

9,956 


995,912 

2,083 
8,047 
29,008 
154,535 
200,310 
223,844 
378,085 

712 


Food  stores — Continued 


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


24,265 
1,431 
1,975 
3,581 
7,823 
5,053 
2,745 
1,657 

518 


4,721,105 

16,361 

54,562 

165,356 

737,479 

972,883 

1,014,098 

1,760,366 

6,082 


1,848,583 

14,628 
47,172 
139, 177 
604,650 
794,288 
821,737 
.,426,931 

6,522 


872,522 

1,733 
7,390 
26,179 
132,829 
178,595 
192,361 
333,435 

440 


229, 679 

'438 
1,323 
9,845 
52,439 
59,026 
46, 188 
61,296 

'2,064 


Other  food  stores 


3,276 
299 
(=) 

370 
1,209 
573 
440 
207 


314,167 
1,938 

11, 542 
60,265 
57,016 
74,425 
106,926 

I') 


190,777 
1,588 

8,713 
38,559 
35,301 
42,942 
62,276 


123,390 
350 

2,829 
21,706 
21,715 
31,483 
44,650 


Automotive  dealers 


35,117 

3,020 
2,264 
4,798 
9,847 
8,651 
4,778 
1,759 

942 


5,848,378 

32,298 

53,057 

187,388 

808,598 

1,422,031 

1,530,512 

1,814,494 

18,170 


29,019 
44,644 
152,349 
641,982 
,113,959 
,205,483 
,475,844 

20,477 


1,185,098 

3,279 
8,413 
35,039 
166,616 
308,072 
325,029 
338,650 

2,307 


316,567 

'1,140 
1,235 
9,497 

55,981 
100,031 

85,510 

65,453 

'2,526 


Automotive  dealers — Continued 


Other  automotive  dealers 


12,878 

1,311 
541 
1,344 
2,945 
3,096 
2,351 
1,292 

520 


3,338,301 

10,270 
12,438 
56,056 
246,948 
588,088 
898,928 
1,525,573 

8,871 


9,086 
10,479 
46,074 
196,039 
476,278 
734,606 
.,269,516 

9,594 


596,223 

1,184 

1,959 

9,982 

50,909 

111,810 

164,322 

256,057 

723 


140,960 

'916 
45 
1,868 
15,145 
33,978 
41,308 
49,532 

'1,691 


Furniture,  home  furnishings,  and  equipment  stores 


12,466 

1,207 
958 
1,232 
2,779 
3,093 
2,111 
1,087 

520 


7,987 
11,003 
30,763 
143,028 
343,092 
419,597 
558,055 

3,054 


998,009 

6,496 

7,337 

22,541 

96,560 

232,613 

273,906 

358,556 

3,782 


515,516 

1,491 

3,666 

8,222 

46,468 

110,479 

U5,691 

199,499 

728 


143,989 

'450 
164 
1,362 
14,049 
35,115 
42,018 
51,731 

'1,192 


Gasoline  service  stations 


22,239 

1,709 
1,724 
3,454 
6,902 
5,555 
2,428 
467 

422 


22,028 
40,619 
131,332 
561,650 
833,943 
631, 584 
288,921 

9,299 


19,933 
34,165 
106,275 
445,943 
637,681 
470, 877 
206,328 

10,883 


588 

875 

2 

095 

6 

454 

25 

057 

115 

707 

196 

262 

160 

707 

82 

593 

Apparel  and  accessory  stores 


11,299 

859 
761 
1,611 
3,095 
2,301 
1,737 
935 

368 


1,261,989 

4,918 
9,961 
43,757 
159,876 
246,654 
346,056 
450,767 

4,396 


819,022 

4,026 
6,994 
31,598 
108,075 
164,698 
223,608 
280,023 

5,224 


442,967 

892 

2,967 

12,159 

51,801 

81,956 

122,448 

170, 744 


Eating  and  drinking  places 


34,466 

2,566 
3,045 
4,592 
11,320 
6,926 
3,723 
2,293 

466 


11,967 
33,513 
86,608 
438,639 
504,216 
507,651 
726,332 

295 


1,152,336 

8,450 
22,037 
52,558 
241,649 
261,326' 
247,469 
318,847 

377 


1,156,590 

3,517 

11,476 

34,050 

196,990: 

242,890 

260,182 

407,485 

32 


136,620 

'518 
'251 
1,630 
15,085 
35,451 
41,094 
44,129 

'1,308 


260,472 

'619 
1,529 
10,748 
60,405 
67,184 
53,324 
67,901 

'2,623 


30,793 
'181 
(  =  ) 

903 
7,966 
8,158 
7,136 
6,605 


175 

607 

'224 

1 

190 

7 

629 

40 

836 

66 

053 

44 

202 

15 

921 

133,673 

'252 

727 

1,987 

18,328 

28,874 

41,047 

42,962 

'2,588 


251,942 

'1,455 
1,779 
4,533 
56,363 
66,117 
59,536 
65,069 

'911 


184 


Table  3.4— NUMBER  OF  PARTNERSHIPS 


Business  Returns/1967  •  Partnerships 

BUSINESS   RECEIPTS,    COST  OF   GOODS   SOLD,    GROSS    PROFIT,    AND  NET   PROFIT, 
SELECTED    INDUSTRIES— Continued 


BY   SIZE  OF  GROSS   PROFIT  AND 


Industry  and  si£e  ol   ^ross  profit 


Niimber  of 
partner- 
ships 


Business 
receipts 

Cost     3f 

goods  sold 

Gross  profit 
or  loss 

Net  profit 
(less  Loss) 

(  Thousand 

(Thouiand 

f  Thouisid 

(7hotJaM}d 

dollara) 

dollar,) 

dollar.) 

doIlarM) 

Number  of 
partner- 
ships 


Bxisiness 

Cost  of 

Gross  profit 

Net  profit 

receipts 

goods  sold 

or  loss 

(less  loss) 

(Thoummtd 

(- Thousand 

(ThoutTd 

C  Thouaand 

dollars) 

dollara) 

dallart) 

dottan} 

Wholesale  and  retail  trade — Continued 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000.. 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000.., 
$10,000  under  $25,000., 
$25,000  under  $50,000., 
$50,000  under  $100,000, 
$100,000  or  more , 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000.., 
$10,000  under  $25,000.. 
$25,000  under  $50,000., 
$50,000  under  $100,000, 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  'inder  $2,500 

$2,500  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $25,000.. 
$25,000  under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


Gross  profit,   total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000., 
$50,000  under  $100,000, 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  ,$2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

,$100,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


Retail  trade — Continued 

Drug  and  proprietary  stores 

Other  retail  trade 

5,225 

907,226 

608,394 

298,832 

93,525 

32,964 

2,915,174 

2,034,775 

880,399 

273,541 

{') 

(  =  ) 

(^) 

{') 

{') 

6,346 

26,178 

19,851 

6,327 

11,993 

123 

2,618 

2,196 

422 

105 

3,307 

46,409 

34,110 

12,299 

1,630 

226 

7,075 

5,268 

1,807 

527 

4,334 

106,018 

75,324 

30,694 

5,768 

813 

53,675 

38,675 

15,000 

6,115 

7,878 

425,361 

294,006 

131,355 

41,918 

1,61,4 

185,288 

124,625 

60,663 

20,890 

6,318 

751,773 

530,979 

220,794 

35,652 

1,790 

374,282 

249,193 

125,089 

41,457 

3,411 

767,125 

540,348 

226,777 

74,345 

655 

284,258 

188,412 

95,846 

24,437 

1,370 

792,310 

540,157 

252,153 

66,221 

(^) 

(^) 

I') 

(^) 

{') 

1,503 

9,988 

12,736 

2,748 

15,607 

Wholesale  and  retail  trade — Continued 

Finance,    insurance,   and 

real  estate 

Wholesale  and  retail  trade  not  allocable 

Total 

2,555 

356,385 

261,597 

94,788 

24,534 

210,714 

8,113,784 

378,307 

7,735,477 

1,234,458 

395 

1,944 

1,590 

354 

(^) 

52,540 

77,017 

12,857 

64,160 

132,081 

(.') 

(') 

(') 

(^) 

(M 

33,258 

131,807 

10,739 

121,068 

6,355 

251 

7,633 

6,009 

1,624 

228 

34,275 

269,107 

24,91J2 

244,195 

48,208 

817 

47,077 

32,605 

1/4,472 

3,291 

41,462 

722,004 

62,521 

659,483 

132,942 

506 

71,250 

51,598 

19,652 

5,780 

22,360 

845,876 

52,089 

793,787 

181,608 

300 

87,278 

66,931 

20,347 

6,220 

14,919 

1,119,568 

74,045 

1,045,523 

164,463 

158 

139,440 

101,551 

37,889 

9,154 

11,899 

4,948,405 

141,144 

4,807,261 

732,963 

(=) 

{') 

{') 

(  =  ) 

(') 

64,017 

20,136 

25,780 

5,644 

1112,801 

Finance,   insurance,  and 

real  estate — Continued 

Finance 

Total 

Security  and 

commodity  brokers,    dealers,   exchanges. 

and  services 

11,688 

2,241,826 

56,185 

2,185,641 

752,348 

4,002 

1,876,548 

5,396 

1,871,152 

559,415 

i,137 

9,348 

5,736 

3,612 

12,109 

810 

910 

64 

846 

(^) 

1,366 

7,095 

2,017 

5,076 

3,495 

455 

1,789 

73 

1,716 

1,019 

1,095 

13,308 

5,470 

7,838 

4,662 

523 

3,715 

18 

3,697 

2,174 

1,417 

34,115 

11,855 

22,260 

12,074 

594 

9,223 

251 

8,972 

3,401 

990 

42,580 

5,932 

36,648 

21,088 

360 

13,290 

_ 

13,290 

6,985 

672 

52,550 

6,010 

46,540 

22,346 

302 

20,271 

105 

20,16* 

9,340 

1,411 

2,082,830 

19,165 

2,063,665 

690,792 

957 

1,827,350 

4,885 

1,822,465 

536,490 

44,717 

4,122 

4,253 

131 

143,449 

3,608 

- 

- 

- 

111,122 

Finance — Continued 

Insurance  agents,  brokers 

,   and  service 

Other  finance 

7,686 

365,278 

50,789 

314,489 

192,933 

10,883 

681,214 

134,371 

546,843 

192,392 

3,926 

8,438 

5,672 

2,766 

12,115 

963 

3,650 

2,196 

1,454 

284 

911 

5,306 

1,944 

3,362 

2,476 

968 

4,735 

1,303 

3,432 

2,1W 

571 

9,593 

5,452 

4,141 

2,488 

1,532 

18,083 

6,842 

11,241 

6,075 

823 

24,892 

11,604 

13,288 

8,673 

2.372 

68,917 

30,306 

38,611 

18,116 

631 

29,290 

5,932 

23,358 

14,103 

2,506 

115,422 

23,965 

91,457 

41,671 

370 

32,279 

5,905 

26,374 

13,006 

1,(M 

145,621 

34,767 

110,854 

47,625 

454 

255,480 

14,280 

241,200 

154,302 

898 

324,786 

34,992 

289,794 

76,507 

41,109 

4,122 

4,253 

131 

132,327 

251 

- 

- 

- 

175 

Real 

estate 

Total 

Real  estate  operators,  except  developers,  and  lessors 

of  buildings 

188,143 

5,190,74^ 

187,751 

5,002,993 

289,718 

161,240 

4,371,813 

37,564 

4,334,249 

109,508 

46,841 

64,019 

4,925 

59,094 

130,256 

39,345 

51,874 

1,208 

50,666 

126,628 

30,924 

119,977 

7,419 

112,558 

746 

26,700 

98,303 

1,022 

97,281 

12,029 

31,648 

237,716 

12,600 

225,116 

37,471 

27,471 

196,082 

641 

195,441 

25,723 

37,673 

618,972 

20,360 

598,612 

102,752 

32,300 

515,906 

2,416 

513,490 

62,935 

18,863 

687,874 

22,192 

665,682 

118,849 

16,292 

579,576 

3,829 

575,747 

80,799 

12,603 

921,397 

33,268 

888,129 

94,492 

10,669 

756,171 

6,157 

750,014 

49,978 

9,590 

2,540,789 

86,987 

2,453,802 

134,336 

8,464 

2,173,901 

22,291 

2,151,610 

181,270 

19,048 

16,014 

21,527 

5,513 

169,527 

4,770 

557 

780 

223 

126,287 

Finance,    insurance,   and  real  estate — Continued 

Services 

Real  estate — Continued 

Total 

Other  real  estate 

26,902 

818,931 

150, 187 

668,744 

180,210 

159,172 

U, 703,096 

2,541,240 

12,161,856 

5,331,515 

7,496 

12,145 

3,717 

8,428 

13,628 

17,098 

45,543 

25,149 

20,394 

'5,099 

4,224 

21,674 

6,397 

15,277 

2,775 

13,288 

91,257 

42,084 

49,173 

10,830 

4,175 

41,634 

11,959 

29,675 

11,748 

20,074 

259,975 

112,180 

147,795 

48,406 

5,374 

103,066 

17,94/4 

85,122 

39,817 

33,805 

950,137 

396,993 

553,144 

221,925 

2,572 

108,298 

18,363 

89,935 

38,050 

22,546 

1,288,068 

490,098 

797,970 

332,426 

1,934 

165,226 

27,111 

U8,115 

44, 5W 

20,717 

1,993,333 

499,283 

1,494,050 

689,872 

1,127 

366,888 

64,696 

302,192 

46,934 

31,645 

10,074,783 

975,453 

9,099,330 

4,033,155 

14,279 

15,457 

20,747 

5,290 

143,240 

6,525 

40,802 

59,337 

18,535 

116,918 

Services- 

-Continued 

Hotels,    rooming  houses,  camps,   and  other 
lodging  places 

Personal  services 

Total 

10,603 

748,242 

277,975 

470,267 

34,133 

30,918 

1,177,532 

508,499 

669,033 

237,189 

1,252 

2,346 

878 

1,468 

11,808 
1842 

2,687 

7,114 

3,406 

3,708 

317 

1,164 

6,365 

1,872 

4,493 

3,253 

22,354 

10,279 

U,075 

3,211 

1,872 

23,164 

8,943 

14,221 

735 

7,2L4 

83,334 

30,011 

53,323 

20,530 

2,772 

71,336 

25,101 

46,235 

3,250 

10,773 

277,481 

106,900 

170,581 

70, 574 

1,623 

93,135 

35,335 

57,800 

6,881 

4,289 

271,016 

123,389 

1/47,627 

51,596 

883 

106,973 

41,908 

65,065 

4,826 

1,902 

239,776 

108,060 

131,716 

50,610 

1,037 

44-4,923 

163,938 

280,985 

21,091 

800 

276,457 

126,454 

150,003 

40,347 

673 

5,683 

7,327 

1,644 

14,367 

467 

1,032 

1,891 

859 

667 

Business  Returns/1967  •  Partnerships 


185 


Table    3.4— NUMBER  OF    PARTNERSHIPS,    BUSINESS   RECEIPTS,    COST  OF  GOODS    SOLD,    GROSS    PROFIT,    AND  NET   PROFIT,    BY  SIZE  OF  GROSS   PROFIT  AND 

SELECTED   INDUSTRIES— Continued 


Industry  and  size  of  gross  profit 


Number  of 
partner- 
ships 


Business 
receipts 

(Thouaand 
doUmrt) 


Cost  of 
goods  sold 

(  TTiDuaand 
(hltara) 


Gross  profit 
or  loss 

(  Thouaand 
doU.r,t 


Net  profit 

{less  lose) 

(Th»iMmtd 

thllatu) 


Number  of 
partner- 
ships 


Business 

receipts 

(IhouMtrd 

dottara) 


Cost  of 
goods  sold 

(Thouttnd 
doltarm) 


Gross  profit 

or  locB 

(ThtHJamid 
dottata) 


Net  profit 
(less  loss) 

(Thouaand 
dollara) 


Services — Continued 


Personal  services — Continued 


Laundries  and  dry  cleaning 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000.., 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000, 
$100,000  or  mqre 

No  gross  profit , 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000.. 
$10,000  under  $25,000., 
$25,000  under  $50,000. 
$50,000  under  $100,000, 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000... 
$5,000  under  $10,000.. 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


10,555 

910 

665 

2,019 

3,766 

2,054 

670 

271 

I') 


488,886 

2,030 
6,252 
22,649 
101,401 
132,540 
89,145 
134,869 

(^) 


218,803 

895 
2,676 
8,340 
39,501 
59,956 
41,791 
65,644 


270,083 

1,135 
3,576 
14,309 
61,900 
72,584 
47,354 
69,225 

I') 


79 
277 
2,421 
18,046 
22,135 
13,810 
13,199 


Personal  services — Continued 


Other  personal  services 


5,839 

423 

564 
1,163 
1,148 

993 
1,054 

494 


(  =  ) 


365,930 

940 

3,391 

15,628 

33,376 

56,236 

124,665 

131,694 

(=)       ■ 


152,562 

432 

1,383 
6,991 
14,789 
21,108 
52,125 
55,734 


213,368 

508 
2,008 
8,637 
18,587 
35,128 
72,540 
75,960 


83,335 

51 

692 

2,607 

7,522 

11,747 

34,447 

26,269 


Automobile  parking,    repair,   and  services 


17,871 

2,701 
2,041 
2,960 
5,615 
3,270 
994 
290 

399 


835,609 

8,107 
17,505 
51,429 
222,093 
245,568 
177,975 
112,932 

3,564 


470,184 

4,681 
9,817 
28,853 
128,083 
137,006 
112,094 
49,650 

4,093 


365,425 

3,426 
7,688 
22,576 
94,010 
108,562 
65,881 
63,282 

529 


132,131 

^616 
1,783 
8,274 
44,120 
45,108 
22,403 
11,059 

I776 


Beauty  and  barber  shops 


14,525 

1,355 
1,824 
4,032 
5,859 
1,243 
178 

(=) 


322,716 

4,144 
12,711 
45,057 
U2,704 
82,240 
25,966 


137,134 

2,079 
6,220 
11,680 
52,610 
42,325 
14,144 
t') 


185,582 

2,065 
6,491 
30,377 
90,094 
39,915 
11,822 


Business  services 


18,383 

4,340 
2,637 
2,870 
3,962 
2,546 
1,202 
825 

1,304 


900,851 
10,581 
18,978 
41,257 
114,781 
172,874 
178,870 
363,510 

7,960 


422,155 
6,019 
9,210 
20,394 
49,658 
85,739 
96,508 
154,127 

9,795 


478,696 

4,562 

9,768 
20,363 
65,123 
87,135 
82,362 
209,383 

1,835 


Amusement  and  recreation  services 


10,500 

1,895 
1,680 
1,680 
2,662 
1,166 
760 
657 

2,119 


647,099 

7,415 
13,514 
23,309 
74,792 
69,497 
82,709 
375,863 

11,398 


252,217 

5,075 
7,312 
11,275 
30,674 
29,342 
30,652 
137,887 

23,042 


394,882 

2,340 
6,202 
12,034 
44,118 
40,155 
52,057 
237,976 

11,644 


Medical  and  health  services 


21,607 

444 

418 

492 

1,296 

2,146 

4,102 

12,710 

320 


3,618,406 

517 

1,900 

4,488 

25,987 

96,018 

335,995 

3,153,501 

507 


131,377 

26 
457 
1,066 
4,924 
17,516 
23,976 
83,412 

6U 


3,487,029 

491 

1,443 

3,422 

21,063 

78,502 

312,019 

3,070,089 

107 


1,873,736 

^1,091 

286 

1,059 

11,437 

42,476 

175,440 

1,644,129 

11,604 


Medical  and  health  services — Continued 


Other  medical  services 


7,441 

295 

295 

343 

928 

1,557 

1,479 

2,542 


968,844 

393 

1,496 

3,409 

20,091 

74,943 

126,444 

742,068 


104,473 

26 
457 
1,066 
4,924 
17,516 
19,153 
61,331 


864,371 

367 
1,039 
2,343 
15,167 
57,427 
107,291 
680,737 

I') 


335,419 

I341 

207 

676 

6,559 

24,626 

48,894 

254,798 


Services — Continued 


Other  services 


,015 

232 
868 
347 
,784 
976 
,158 
,651 

822 


3,169,289 

8,456 
9,821 
28,347 
130,115 
205,061 
385,321 
2,402,168 

10,658 


425,742 

4,676 
3,137 
11,110 
51,366 
58,890 
77,580 
218,983 

12,575 


3,780 

6,684 

17,237 

78,749 

146,171 

307,741 

,183,185 

1,917 


889,601 

I4I6 

2,704 

7,087 

33,887 

67,475 

129,063 

649,801 

6,192 


Offices  of  physicians  and  surgeons 


419 

368 

589 

2,623 

10,168 


1,607 

5,896 

21,075 

209,551 

2,411,433 


4,823 
22,081 


2,622,658 

1,607 

5,896 

21,075 

204,728 

2,389,352 


Legal  services 


23,275 

546 
227 

639 
1,940 
3,530 
6,717 
9,676 

422 


3,606,068 

1,007 

820 

4,647 

33,552 

134,899 

485,714 

2,945,429 


388 

28 

287 

2,881 

8,505 

41,002 


3,552,977 

619 

820 

4,619 

33,265 

132,018 

477,209 

2,904,427 


Nature  of  business  not  allocable 


3,527 

958 
613 
541 
711 
478 
113 
112 

1,568 


120,305 

5,185 
7,596 
9,607 
22,776 
33,636 
13,462 
26,043 

1,983 


57,146 

4,209 
5,208 
5,596 
11,097 
16,684 
6,660 
7,692 

2,462 


63,159 

976 
2,386 
4,011 
11,679 
16,952 
6,602 
20,351 

479 


^Net  loss  exceeds  net  profit. 

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

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

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


83,88j. 

187 

2,242 

15,502 

45,006 

17,714 
2,353 

(') 


157,945 

1,365 
2,496 
6,727 
30,533 
32,493 
31,027 
53,304 

^6,237 


62,660 

^1,954 
1,015 
2,372 
11,906 
12,523 
15,316 
21,482 

'9,347 


1,538,317 

'288 

4,878 

17,850 

126,546 

1,369,331 

(  =  ) 


1,944,124 

'896 

177 

1,622 

16,218 

73,874 

261,187 

1,591,942 

'1,446 


20,504 

'24 
976 
1,399 
4,867 
3,142 
2,837 
7,287 


186 

PARTNERSHIPS  IN  27  STATES 


Business  Returns/1967  •   Partnerships 


Table   3.5— NUMBER  OF    PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION    ITEMS  FOR   SELECTED   INDUSTRIES 


State  and  industry 


Partnerships  with  net 

Partnerships  u 

tth  and  without  net  profit 

profit 

Number 

of— 

Receipts                   | 

Cost  of 

Payroll 

Taxes 

3eprecla- 

Net  profit 
(less 

Number  of 

Net 

profit 

Partner- 
ships 

Partners 

Total 
(ThouMmid 

Business 
(ThouMird 

(Thoutand 

C7houi«id 

(Thouttrd 

(Thouu^d 

(Thoutmd 

partnerships 

Cnoiitmtd 

doltarw) 

doiJari) 

doIlMri) 

dollarm) 

it}HaTi) 

ti>lltrm) 

doltarii 

doHmrui 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

(11) 

905, 9A1 

2,937,776 

30,098,893 

77,986,525 

43,142,723 

10,699,818 

2,174,552 

3, 0O3, 294 

10,848,396 

660, 365 

12,743,720 

125,056 

313,647 

5,635,195 

5,471,413 

3,403,458 

530,359 

158,171 

403,373 

632,371 

87,970 

913,639 

114,708 

288,770 

4,738,646 

4,586,592 

2,799,757 

424,662 

144, 352 

370,907 

528,989 

80,985 

789,547 

36,769 

97,445 

1,388,954 

1,340,171 

657,905 

126,454 

49,296 

133,356 

236,041 

28,697 

293,  lie 

53,829 

127,872 

2,381,460 

2,319,085 

1,603,147 

122,067 

58,444 

165,429 

166, 574 

36,934 

306,297 

24,  111 

63,453 

968,232 

927,336 

533,705 

176,141 

37,112 

72,122 

126,374 

15,354 

185, 14<: 

10,348 

24,877 

896, 549 

884,826 

608,701 

105, 697 

13,319 

32, 466 

103,382 

6,936 

124,092 

13,253 

94,177 

1,109,565 

1,044,441 

472,968 

133,277 

37,968 

88,736 

66,018 

3,079 

208,118 

52,319 

117,962 

7,256,462 

7,129,482 

5,375,857 

1,300,364 

116, 255 

133,421 

739,600 

43,389 

809,634 

30,813 

68,518 

2,434,943 

2,409,717 

1,567,239 

538,281 

51,734 

56,878 

382, 369 

26,333 

398,022 

21, 505 

49,444 

4,8a,  519 

4,719,765 

3,808,618 

712, 583 

64,471 

31,543 

357,  231 

17,051 

411,612 

34,408 

84,654 

5,677,825 

5,620,460 

3,947,530 

1,171,441 

107,296 

139,593 

559,167 

27,239 

618,157 

15, 246 

42,951 

1,337,352 

1,310,853 

819,473 

256,631 

43,455 

83,907 

141,699 

11,549 

174,200 

9-258 

21,385 

809,252 

792,937 

486,920 

152,192 

31,429 

55, 559 

87,094 

7,464 

104,402 

5,988 

21,566 

528,100 

517,916 

332,553 

104,489 

12,026 

28,348 

54,605 

4,085 

69^798 

220,604 

501,769 

34,856,157 

34,436,128 

26,049,140 

2, 667, 367 

503,956 

358,169 

2,265,399 

177,720 

2,424,841 

31,296 

76, 839 

10,889,308 

10,756,824 

3,345,592 

605, 168 

108,765 

37, 599 

555,161 

25,511 

588,464 

186, 668 

418, 629 

23,597,614 

23,314,485 

16,935,763 

2,030,845 

383,854 

266, 241 

1,684,664 

150,220 

1,808,77( 

12,930 

30, 585 

2,175,060 

2,138,230 

1,613,780 

184,930 

34,433 

26,295 

134,976 

10,200 

149,  a2 

10, 126 

23,956 

1,336,902 

1,318,085 

936,375 

112,253 

21,911 

23,871 

90,453 

7,739 

99,573 

28,122 

63, 143 

5,072,784 

5,040,445 

4,046,430 

317,855 

64,317 

45, 241 

257,699 

24,209 

271,555 

36,144 

77,814 

5,944,719 

5,879,769 

4,692,648 

379,233 

73,672 

40,803 

315,188 

29,404 

337,627 

11,672 

26,901 

1,293,051 

1,271,915 

827,653 

131, 157 

21,794 

10,736 

131,756 

9,777 

138,445 

13,056 

30,140 

1,562,603 

1,527,999 

1,008,379 

152,920 

24,650 

17,  566 

143,932 

10,422 

153,90C 

34,877 

76,364 

2,346,041 

2,315,733 

1,155,643 

433,  213 

79,767 

54,944 

251,286 

27,834 

273,242 

39,741 

89,726 

3,866,454 

3,822,309 

2,649,355 

319,229 

68,310 

46,730 

359,374 

30,636 

385,  a6 

274, 328 

1,315,398 

9,095,684 

8,100,072 

409,204 

1,110,228 

899, 501 

1,238,495 

1,114,920 

167,424 

2,073,O3C 

56,360 

544,235 

2,848,816 

2,  234, 511 

60,050 

734,207 

108,036 

33,220 

702, 617 

30,979 

901,399 

11,143 

28,  222 

698,635 

686, 696 

133,717 

91,026 

9,500 

3,525 

195,364 

9,774 

201,678 

206, 826 

742, 941 

5,548,233 

5, 173, 365 

215,437 

234,995 

731,965 

1,246,750 

a6,939 

126, 671 

970,003 

165,610 

451,722 

15,005,943 

14,751,458 

2,600,597 

3,510,679 

305,517 

493,949 

5,309,772 

134,334 

5,497,872 

11,306 

36,194 

784, 470 

751,500 

284, 178 

158,640 

53,254 

103,638 

28,941 

6,729 

83,362 

31,371 

68,770 

1,199,254 

1,182,642 

512,005 

314,394 

35,059 

61,983 

238,408 

26,032 

249,  566 

10,644 

24, 085 

494,304 

488, 519 

213,387 

150,509 

16,059 

35,191 

69,761 

8,245 

76,234 

14, 661 

30,971 

327,013 

323, 262 

138, 364 

110,901 

7,767 

7,644 

83,945 

12,670 

86,298 

6,066 

13,714 

377,937 

370,861 

154,754 

52,984 

11,233 

19,148 

84,702 

5,117 

87,034 

19,647 

50,523 

932,402 

902,064 

429,476 

199,052 

18,763 

96,420 

149,442 

14,032 

184, 14' 

18,285 

40,875 

849,729 

838,998 

473,  577 

131,361 

19,553 

44,907 

131,392 

14,357 

140,87: 

12, 553 

41,213 

704,315 

657,061 

275,139 

140,996 

23,603 

63,751 

52,  508 

7,654 

99,31C 

21,971 

65,692 

3,660,824 

3,631,997 

130,931 

706, 142 

53,625 

48,  a4 

1,878,938 

20, 636 

1,839,92; 

14,345 

42,719 

2,677,808 

2, 656, 344 

26,898 

454, 167 

31, 570 

25, 557 

1,541,519 

13,850 

1,545,26C 

7,626 

22,973 

983,016 

975,653 

104,033 

251,975 

22,055 

22,657 

337,469 

6,736 

344,66; 

23,680 

76, 851 

3,646,040 

3,612,003 

52, 678 

744,748 

44,815 

40,304 

1,939,932 

22,059 

1,948,938 

26,797 

71,604 

3,228,909 

3,175,193 

442, 563 

1,114,846 

56,835 

39,732 

890,161 

22,785 

901,234 

775, 283 

2,490,082 

69,550,018 

67,684,370 

37,293,516 

9,434,092 

1,904,864 

2,567,320 

9,419,139 

565,  254 

11,061,77; 

102,091 

257,252 

4,459,560 

4,328,157 

2,724,932 

432,375 

127,721 

303,027 

503,193 

71,417 

728,76; 

93,455 

236,318 

3,705,342 

3,532,342 

2,212,572 

344,496 

115,904 

279,689 

414,918 

65,606 

6a,05C 

29,096 

78,274 

985,452 

947,544 

477,978 

91,012 

33,  557 

92,230 

159,622 

22,465 

ao,o4c 

42,933 

101,443 

1,845,178 

1,797,892 

1, 254, 549 

93,053 

A2,952 

124,360 

140,525 

29,567 

241,45: 

21,426 

56,601 

874,712 

836,906 

480,045 

160,426 

34,395 

62,599 

114,771 

13,575 

169,55' 

8,636 

20,934 

754,  218 

745,315 

512,360 

87,879 

11,317 

23,338 

93,275 

5,811 

107,71; 

9,468 

52,316 

982, 570 

920,771 

415,355 

115,244 

34,051 

79,335 

60, 378 

5,638 

190,839 

44,589 

100,485 

5,979,986 

5,379,916 

4,398,234 

1,103,353 

97,959 

116, 387 

612,076 

36,940 

670, 58C 

26,115 

57,934 

2,122,495 

2,100,726 

1,366,045 

524, 332 

45, 023 

49,607 

328, 278 

22,252 

343,00 

18, 474 

42,551 

3,857,491 

3, 779, 190 

3,032,189 

534,  526 

52,931 

66,780 

283,798 

14,683 

327,57^ 

30,382 

75,181 

5,075,265 

5,024,122 

3,516,341 

1,066,403 

96,129 

122,955 

499,009 

23,974 

552,90; 

12,949 

32, 224 

1,204,427 

1,179,457 

739,767 

231, 169 

38,460 

73,361 

129,354 

9/769 

160,16^ 

7,960 

18,422 

720,210 

704,910 

432,889 

138, 519 

27,948 

48,193 

73,745 

6,529 

95,26; 

4,988 

13,802 

484,217 

474, 547 

306,878 

92,650 

10, 512 

25,168 

50,609 

3,240 

64,90] 

190,498 

433,148 

30,520,867 

30,157,005. 

22,796,631 

2,357,619. 

441, 506 

307,548 

1,932,359 

153,665 

2,120,29; 

27,  a8 

67,164 

9,718,645 

9,607,457 

7,902,709 

544,904 

95,609 

74,131 

493,664 

22,158 

5a,65( 

160,970 

360,497 

20,474,024 

20, 225, 385 

14,656,000 

1,783,927 

340,075 

229,607 

1,466,172 

129,707 

1,574,66« 

11,425 

26,779 

1,895,490 

1,361,974 

1,406,680 

161,324 

30,469 

22, 515 

119,476 

8,992 

132, 31« 

8,560 

20,030 

1,140,004 

1,122,995 

795, 363 

97,054 

18,334 

20,657 

77,139 

6,445 

85,19' 

24,465 

55,396 

4,418,096 

4,390,349 

3,512,952 

232,137 

56,521 

39,276 

227,494 

20,993 

239, 89i! 

30,490 

65,682 

5,083,227 

5,027,151 

4, 004, 333 

329, 269 

64,417 

34, 230 

273,311 

24,938 

292,37 

10,200 

23,461 

1,107,311 

1,039,306 

708,612 

113,  555 

13,614 

8,373 

113,  246 

3,459 

119,44' 

10,718 

24,474 

1,380,745 

1, 348, 274 

392,303 

135,978 

21,770 

15, 257 

125,786 

3,689 

133, 83C 

31,086 

68,011 

2,072,320 

2,045,394 

1,022,120 

382,468 

71,007 

48,317 

222,777 

24,993 

241,655 

34,025 

76,664 

3,376,831 

3,339,942 

2,313,132 

282,092 

58,943 

40,432 

306,943 

26, 198 

329,95! 

238, 254 

1,136,355 

8,084,241 

7,178,271 

339,702 

998,316 

798,985 

[1,123,102 

1,010,497 

145,148 

1,847,851 

48,773 

464,850 

2,652,617 

2,034,637 

54,362 

632,593 

102,317 

31,  oa 

646,384 

26,383 

828, 37( 

9,652 

24,105 

594, 280 

533,936 

111,061 

74, 373 

8,313 

7,390 

165,169 

8,452 

171,137 

179,829 

647,400 

4, 837, 344 

4,509,643 

174, 279 

241,350 

638,355 

1,034,691 

198,944 

109,313 

848, 33S 

142,697 

390, 077 

13,137,852 

12,913,466 

2,312,154 

3,107,764 

267, 833 

439,143 

4,601,167 

116,127 

4,769, 62C 

9,506 

31,003 

677,908 

654,458 

244,474 

133,211 

46, 113 

39,963 

29,310 

5,354 

75,367 

26,888 

59,300 

1,054,273 

1,039,199 

452,486 

232,627 

30,346 

53,237 

208,362 

22,366 

213,088 

9,184 

20,970 

434,333 

428,912 

190,978 

133,618 

14,123 

30,354 

62,339 

7,203 

67,889 

12,576 

26,668 

293,910 

290,339 

126,098 

101,919 

7,068 

6,770 

74,306 

10,905 

76,30: 

5,127 

11,662 

326,025 

319,948 

135,410 

47,090 

9,655 

16,113 

71,717 

4,257 

73,394 

17, 247 

45,150 

834, 336 

805,771 

337,733 

132,123 

17,185 

86,437 

132,528 

12,331 

164,35< 

15,939 

35,640 

767,345 

757,704 

431,625 

118,930 

17,374 

40,777 

116,864 

12,533 

124, 8i: 

10,794 

36,184 

635,934 

593,636 

243, 276 

121,617 

a, 044 

60,101 

46,506 

6,668 

91,46C 

19,207 

56,242 

3,213,000 

3,183,002 

119,480 

624,151 

46,301 

40,040 

1,651,688 

18,048 

1,660,336 

12,690 

37,259 

2,367,353 

2,348,082 

23,257 

399,762 

27,187 

a,  908 

1,366,927 

12,255 

1,370,375 

6,518 

18,983 

845,647 

339,920 

96,223 

224,389 

19,114 

13,132 

284,761 

5,794 

289,96: 

20,294 

65,160 

3,083,394 

3,053,664 

46,821 

629,720 

38,103 

33,833 

1,»31,952 

18,886 

1,640,622 

22,322 

61,398 

2,871,662 

2,320,932 

386,259 

1,010,335 

50,917 

34,760 

783,957 

19,440 

794,078 

UNITED  STATES,   TOTAL 
All  industries 

Agriculture,   forestry,   and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

iVansportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehous  ing 

Oxher  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

27  STATES,    TOTAL 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing ■ 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services ■ 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores ■ 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &;  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services . • 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 


Footnotes  at  end  of  table- 


Business  Returns/1967  •   Partnerships 


PARTNERSHIPS  IN  27  STATES 


187 


Table    3.5— NUMBER  OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS   FOR   SELECTED   INDUSTRIES— Continued 


State  and  industry 


Partnerships  with  and  without  net  profit 


Number  of — 


Partner- 
ships 


Receipts 


Total 
(Thouttnd 
dollaf) 


Business 
(Thotiatnd 
dollara) 


Cost  of 
goods  sold 

(Thoua^d 
doUara) 


Payroll 


(Thou»and 


Taxes 
(Thoutend 


Deprecia- 
tion 

(  Thouumnd 
dotlora) 


Net  profit 
(lees 

lOBE  ) 
(Thouaand 
dollarM) 


Number  of 
partnerships 


Partnerships  with  net 
profit 


Net 
profit 

(Thouaand 
dDllmra) 


ALABAMA 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment. 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade • • 

Finance ,  Insurance ,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Heal  estate 

Services 

Hotels, rooming  houses, camps, S:  other  lodging  places- 
Personal  services - 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

CALIFORNIA 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other -agriculture,   forestry,   and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gasj 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade ■ 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment' 

General  merchandise  stores 

Food  stores 

Automotive  dealers ■ 

Apparel  and  accessory  stores ■ 

Furniture,  home  furnishings,  and  equipment ■ 

Eating  and  drinking  places ■ 

Other  retail  trade ■ 

Finance ,  insurance ,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services t 

Hotels, rooming  houses, camps^S:  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking ,  repair ,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

Footnotes  at  end  of  table • 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


10,779 

1,696 

1,4^2 

379 

712 

352 

129 

600 

315 
235 


241 
188 

(M 

3,634 
653 

2,881 
280 
277 
657 
336 
328 
154 
328 
520 

1,970 
326 

ai 

1,434 
1,971 
(M 


(M 
(M 


510 

250 

211 
237 

343 
254 
90 
241 
303 


119,350 

12,203 
10, 265 
1,930 
2,617 
5,718 
1,938 

1,132 

4,866 
2,412 
2,454 


1,875 


1,047 

25,951 
3,337 

22,337 
1,055 
776 
2,826 
4,069 
1,507 
1,690 
5,208 
5,205 

45,545 

8,830 

932 

35,782 

21, 862 
1,798 
3,467 
1,390 
1,401 
676 
3,771 
3,023 
1,808 
2,271 
1,541 
730 
2,351 
3,372 


26,984 

3,846 

3,324 

865 

1,678 

781 

522 

593 

1,364 
738 
626 


607 
425 

(M 

8,152 

1,672 

6,280 

661 

631 

1,407 

740 

675 

323 

675 

1,168 

6,330 

1,558 

466 

4,286 

4,748 
(M 

1,047 
(M 


(M 


(M 


500 

456 
477 
I 

991 
780 
211 
684 
816 


427,165 

34,329 
29,378 
5,512 
6,782 
17,084 
4,951 

8,263 

11, 610 
5,170 
6,440 

13,701 


4,514 
1,891 

2,623 

60,995 
8,322 

51,984 
2,506 
1,807 
6,968 
9,101 
3,738 
3,786 

12,361 

11,717 

233,696 

83,229 

2,184 

143, 283 

58, 526 
5,484 
8,078 
3,346 
3,264 
1,468 
9,101 
7,257 
5,376 
7,600 
5,098 
2,502 
7,162 
S,46S 


100,484 
69,294 
18, 582 
37,235 
U,477 
31,190 

31,461 

108,467 
30,385 
78,082 

134,795 

36,723 
16, 706 

(M 

654,838 
237,434 
407, 125 
52,  592 
27,279 
108, 074 
87,650 
26, 379 
22,967 
28,438 
53,746 

30,187 
2,170 
9,775 

18, 242 

166,992 

(M 
21, 635 

(M 
4,472 

(M 

11,017 
16,361 

61,090 
4S,367 
12,723 
31,494 
22,  252 


11,261,426 

1,032,436 
831,313 
169,925 
312, 178 
349,210 
201,123 

83,221 

1,109,514 
256,893 
852,621 

807,969 

216,172 
88,746 

127,426 

4,471,910 

1,320,437 

3,111,245 

171,818 

96,573 

685,751 

742, 889 

153, 637 

234,117 

456, 543 

569,917 

1,360,724 

234,755 

61, 542 

1,054,427 

2,165,192 

151,235 

149,316 

74,866 

40,595 

33, 855 

163,234 

193,347 

220,762 

568,532 

428,562 

139,970 

418,114 

300,652 


98,954 
67,896 
17, 678 
36,344 
13,374 
31,058 

31,326 

107,290 
30,309 
76,931 

133,434 


36,496 
16, 596 

(M 

645,733 

234, 188 

401,324 

51,389 

26,772 

107,358 

86,950 

25,827 

22,507 

27,578 

52,943 

27,034 

861 

9,505 

16,668 

166, 143 

21, 598 

(M 
4,470 

(M 

10, 565 
16, 267 

(M 

61, 029 
48,313 
12,716 
31,446 
22, 198 


10,897,398 

1,004,105 
805, 106 
161,050 
304, 267 
339,789 
193,999 

80,647 

1,083,329 
253,272 
330, 557 

797, 571 

a2,296 
87,710 

124, 586 

4,402,473 

1,300,714 

3,062,217 

169,131 

94,846 

678,801 

733,857 

147, 807 

226,406 

448,427 

562,942 

1, 180, 023 

169,  585 

60,733 

949,705 

2,122,404 

146, 543 

143, 605 

73,188 

39,398 

31,019 

156,311 

191,441 

207,430 

565,180 

426,000 

139,180 

414,860 

297,034 


829,608 
70,705 
48,456 

8,718 
30,575 

9,163 
22, 249 

10,154 

82, 142 
22,  111 
60,031 

99,474 

28,480 
10, 516 

(M 

505,679 
199,092 
299,392 
33,309 
20,193 
85,298 
71, 867 
18, 391 
15,337 
13,817 
35, 630 

4,723 

17 

2,866 

1,840 

27,379 

n 

7,880 

(M 
2,244 

(M 

5,353 
10,362 

(M 

334 
332 
(M 

772 
1,189 


5,950,340 
640,279 
511,033 
92,965 
223,762 
194, 306 
129,246 

37, 670 

866,235 
169,822 
696,413 

556, 041 


129,725 
49,015 

80,710 

3, 167, 527 

1,047,036 

2,092,222 

119, 114 

64,979 

529,398 

555,345 

91,359 

147, 810 

197,040 

386,677 

84, 271 
14,666 
4,666 
64,939 

461,678 
48,267 
66,310 
33,955 
19,890 
12,465 
71,058 

104,526 
78,206 
19,999 
1,733 
13,216 
5,397 
67,915 


151,915 
8,202 
5,457 

1,277 
2,237 
1,943 
2,745 
2,408 

21,854 
10,052 
11,302 

23, 515 


4,554 
3,684 

(M 

43,996 
11,676 
36,390 
4,938 
1,987 
6,617 
4,631 
1,923 
5,273 
6,105 
4,916 

2,196 
190 

1,358 
648 

33, 324 
(M 
7.020 

(M 
1,361 

(M 
3,100 
3,272 

(M 
9,601 
7,133 
2,418 
4,114 
6,013 


1, 603, 546 

176,307 
142, 852 
26,742 
23,732 
87,378 
33,955 

9,876 

170, 172 
67,199 
102,973 

170, 274 


49,008 
19, 245 

29,763 

421,323 
36,972 

329,986 
18,067 
9,779 
50, 631 
60,033 
18,093 
23,508 

103,815 
46,060 

98, 197 
54,852 
10,788 
32,557 

510, 641 
30,341 
45,991 
23,607 
16, 586 
5,793 
37,123 
36, 539 
41,276 

143,021 
98,524 
44,497 
96,067 
80,273 


914 
683 
306 
217 
160 
231 


1,762 

729 

1,033 


533 

480 

n 

10,014 

3,214 

6,625 

627 

341 

944 

2,420 

232 

364 

713 

934 

985 
32 
105 
848 

2,617 
(M 

562 

(^) 

106 

(M 

215 
300 

(M' 
770 
533 
137 
305 
422 


376,236 

42,772 
37,675 

3,652 
10,301 
18,722 

5,097 

9,580 

17, 138 
7,056 
10,082 

17,397 


8,704 
5,139 

3,565 

72,385 
12,325 
59,356 
3,267 
1,788 
10,332 
8,777 
2,783 
3,645 
18,104 
10,660 

150,320 

9,373 

831 

140, 116 

57,321 
13,507 
4,878 
2,688 
1,092 
1,098 
4,683 
4,801 
6,632 
11,217 
6,667 
4,550 
6,086 
5,517 


31,133 

5,034 

4,354 

2,483 

961 

910 

730 

2,482 

3,725 

976 

2,749 

3,309 


1,625 
1,248 

(M 

6,609 

1,983 

4,590 

839 

320 

1,195 

401 

298 

197 

674 

616 

4,198 

28 

257 

3,913 

4,101 

(M 
1,515 

(M 

178 

(M 

512 
393 

(1) 

556 
286 
270 
330 
476 


518,085 

56, 384 
50, 172 
11,429 
16,422 
22,321 
6,a2 

11,373 

13,307 
4,590 
8,717 

18,397 

12,135 
5,389 

6,246 

46,395 
9,190 

36,661 
2,308 
2,006 
6,196 
5,478 
1,224 
2,245 

10,300 
6,904 

262,784 

5,771 

884 

256, 129 

96,451 
18,339 
10,750 
8,358 
1,013 
1,374 
12,230 
10,808 
26,165 
8,408 
4,131 
4,277 
5,553 
3,698 


148,053 
9,225 
5,152 
3,921 
631 
550 
4,073 

6,936 

7,535 
2,959 
4,576 


2,551 
2,130 

(M 

33,884 
6,912 

26, 536 
2,834 
1,870 
6,374 
2,722 
2,184 
2,593 
2,422 
5,537 

7,544 

659 

2,664 

4,221 

71,095 

(M 

3,792 
(M 

984 

(M 
2,639 
1,533 
(M 
33,109 
29,102 
4,007 
20,454 
8,487 


64,435 
40,831 
(M 

6,179 
34,695 
23,554 

^32,389 

73,083 
28,620 
44,463 

62, 659 

20,977 
11,340 

9,137 

275,296 
68,363 

204,784 
7,965 
4,483 
29,777 
39,232 
14,461 
20,467 
37,739 
50,655 

^15,582 
21,212 
16,  528 

^53,322 

604,015 

8,930 

21,166 

5,531 

7,984 

7,651 

25,063 

24,449 

11,023 

238,853 

203,268 

30, 585 

205,611 

68,920 


8,517 

1,059 

360 

277 

407 


(M 


199 

93 

517 
239 
278 


205 
153 


(M 

3,024 
508 

2,416 
223 
227 
591 
255 
273 
148 
303 
395 

1,369 
226 
136 

958 

1,763 

(M 

435 

(^1 

250 

(M 

185 
187 

339 
249 
90 
216 
302 


73,483 

7,009 
5,786 
1,174 
1,372 
3,241 
1,223 

392 
3,649 
1,962 

1,637 

3,723 

1,353 
686 

667 

19,150 
2,341 

16,634 
755 
538 
2,295 
3,151 
1,092 
1,367 
3,753 
3,684 

a,487 

4, 256. 

857 

16, 373 

16,466 

928 

2,597 

966 

1,153 

478 

2,392 

2,374 

1,09: 

2,146 

i,4yo 

656 
2,227 
2,711 


161,917 

11,629 

7,449 

4,593 

2,014 

(M 

4,180 

10,068 

8,189 
3,540 
4,649 


2,639 
2,213 

(M 

37,407 
9,231 

27,740 
3,097 
2,075 
6,435 
3,023 
2,268 
2,614 
2,424 
5,804 

10,603 
1,065 
2,670 
6,868 

71,357 

(M 
3,962 

(M 

984 

(M 
2,645 

1,590 

33,109 
29,102 

4,007 
20,467 

8,493 


136,344 
107,422 
25,226 
22,748 
59,448 
23,922 

19,114 
91,323 
30, 302 
61,021 

77,009 


27,6a 
12,859 

14,762 

305, 133 
72,688 

229,813 
10,274 
6,565 
32,341 
43,969 
15,540 
a,  698 
45,  la 
54,305 

263,441 
73,551 
19,902 

169,938 

648,563 

18,446 

24,083 

7,942 

3,254 

7,837 

34,553 

27,666 

23,108 

241,707 

aO,281 

31,426 

207,754 

71,246 


188 

PARTNERSHIPS  IN  27  STATES 


Business  Returns/ 1967  •   Partnerships 


Table    3.5— NUMBER   OF    PARTNERSHIPS  AND    SELECTED    INCOME  AND  DEDUCTION    ITEMS    FOR    SELECTED    INDUSTRIES— Continued 


State  and  industry 


Partnerships  with  and  without  net  profit 


Partner- 
ships 


Total 

(Thouaand 
dotlarM) 


Business 

(Thoum^d 

dollar^} 


Cost  of 
goods  sold 

(Thouamtd 
dotlaii) 


Payroll 


(Thouaartd 
dollarm) 


Taxes 
(  Thousand 


Deprecia- 
tion 

(Thouaand 
dollan) 


let  profit 

(less 

loss ) 

(Thouaand 

dollara) 


Partri'i-rships   with   : 
profit 


Number  of 
partnerships 


COLORADO 

All  industries 

Agriculture,  forestry,  and  fisheries 

Fanns 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining ~-  ■ 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

transportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade ■ 

Retail  trade T  . 

Building  materials,  hardware,  and  farm  equipment- 

General  merchandise  stores 

Food  stores %• 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade . - 1 

Finance ,  insurance ,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  es  tate 

Services 

Hotels, rooming  houses, camps,  S:  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services ;- 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

FLORIDA 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment' 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment ■ 

Eating  and  drinking  places 

Other  retail  trade 

Finance ,  insurance ,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

Footnotes  at  end  of  table ■ 


CD 


(2) 


(4) 


(5) 


(7) 


(8) 


(9J 


(10) 


12,03] 

2,185 
2,078 
783 
1,011 
284 
107 
445 

651 
423 
228 


208 
125 

(1) 
2,731 
379 
2,275 

204 
629 
(M 
125 
439 
497 


3,505 
776 
(M 
2,654 

2,038 
243 

(M 

(1) 

(M 

(') 
334 

(M 

(M 
409 
369 

(M 
276 
321 


24,435 

3,739 

3,204 

271 

797 

2,136 

535 

C) 

1,168 
699 
469 

464 

339 
209 

130 

6,007 
666 

5,333 
287 
179 
721 

1,169 
419 
428 
688 

1,442 


7,469 
1,466 
(M 

5,806 

5,043 
586 
886 
186 
565 

(M 
407 
550 
316 
743 
637 
106 
884 
670 


41,626 

5,639 

5,387 

2,087 

2,503 

797 

252 

2,445 

1,410 

948 

462 


1,381 
1,212 

(M 

5,854 
793 
4,882 
(^i 
e) 

463 
1,263 

290 

896 

1,094 

17,634 
9,216 

(^) 
8,192 

6,629 
648 
(M 
(M 
(1) 
{>) 

2,125 
(^i 
(') 

1,104 
908 

1,001 
771 


73,160 

11,189 
9,813 
615 
2,631 
6,567 
1,376 

2,624 
1,554 
1,070 

958 


708 
422 

236 

13,071 

1,532 

11,521 

628 

422 

1,540 

2,334 

922 

940 

1,462 

3,223 

34,949 
15,321 

18,818 

12,356 

1,382 

1,349 

397 

1,176 

892 
1,201 

730 
1,904 
1,608 

296 
2,720 
1,628 


879,017 

112,393 
92,998 
21,174 
57,756 
14,068 
19,395 
33,610 

87,758 
30,533 
57,225 

18,443 


17,864 
13,028 

C^) 
355,992 

87,991 
258,625 

(1) 

C^) 

41,960 

76,454 

(1) 

13,492 

37,752 

53,837 

87,607 
19,114 
(^) 
66,770 

162,973 
10,165 
(M 
e) 
{') 
(^) 

11,488 
(^! 
(M 

65,253 
56,440 
(^J 

34,733 
21,299 


130,992 
99,593 
17,570 
21,373 
60,655 
31,394 

119,232 
40,381 
78,851 

56,121 


30,520 
12,125 


18,395 

741,665 

223,602 

514,477 

25,543 

17,056 

103,629 

144,116 

42,606 

40,193 

46,775 

94,549 

131,954 
9,396 
(') 
114,506 

415,319 

56,305 

26,679 

7,075 

11,103 

17,093 
15,607 
11,238 

102,400 
87,101 
15.299 

125,384  ; 
60,5631 


855,018 

109,917 
90,710 
20,255 
56,901 
13,554 
19,207 
32,560 

86,649 
30,331 
56,268 

17,794 


17,692 
12,858 

(^) 
351,076 

37,355 
255,024 

41,373 
75,074 

13,300 
37,157 
53,431 

75,830 
12,828 
(^) 
61,279 

161,127 
10,082 
(') 
e) 

11,201 

(^5 

(^) 

64,800 

56,024 

(^) 

34,619 

20,645 


1,604,826 

126,731 
95,978 
17,424 
20,482 
58,072 
30,753 


117,124 
39,836 
77,238 


30,463 
12,086 

18,377 

73'., m 

221,228 

509,987 

25,313 

16,398 

103,215 

142,408 

41,961 

39,786 

46,418 

93,988 

119,637 
6,146 
(') 
105,441 

409,921 
53,780 
26,456 
6,965 
10,999 
(') 

16,733 
15,451 
11,095 

102,126 
36,892 
15,234 

125,097 
59,178 


471,087 

73,563 
56,274 

9,034 
40,579 

6,661 
17,239 
16,577 

63,508 
19,444 
44,064 

12,237 


11,628 
8,025 

(1) 
256,325 

69,531 
130,650 

(M 

(1) 

33,203 

59,479 

(^) 
8,945 

17,685 

35,822 

7,514 


7,514 

28,578 
4,790 

e) 

(M 
e) 
(1) 

8,354 
('i 
(^) 

2,213 
956 
(^) 

1,513 


874,719 

83,170 
63,406 
10,423 
16,133 
36,845 
19,764 

91,025 
27,716 
63,309 

39,391 


22,273 
7,641 

14,637 

553,607 

186,436 

369,588 

13,296 

11,341 

84,561 

113,325 

25,613 

27,638 

22,981 

65,328 

12,101 
2,111 

6,956 

65,022 

19,573 

9,952 

3,544 

3,509 

(M 

6,664 

8,355 

6,247 

630 

529 

101 

4,869 

8,732 


105,843 

9,444 
9,124 
1,707 
5,103 
2,309 
320 
6,463 

12,995 
7,443 
5,552 

4,245 


2,573 
2,542 

(1) 
33,145 

4,318 
27,778 
(M 
(M 

2,911 

4,986 
(^) 

1,621 
10,054 

5,815 

7,794 
3,504 
(M 
4,175 

28,217 
1,788 

(^) 

(^) 

(M 

(') 
1,564 

(') 

(M 

8,500 
7,031 

(M 

6,136 
5,662 


210,863 

23,029 

16,982 

5,034 

1,853 

10,095 
6,047 

(M 

18,503 

10,298 

8,210 

6,146 


7,081 
1,635 

5,446 

53,365 
13,295 
44,786 
2,943 
1,739 
5,965 
8,857 
6,441 
3,770 
3,077 
6,989 

7,143 
577 
(') 
6,020 

88,162 
12,089 
6,863 
2,592 
3,248 

3,524 
2,170 
2,711 
16,399 
12,285 
4,114 
24,225 
20,181 


20,955 

3,575 
3,448 
1,091 
1,909 
448 
127 
1,034 

1,201 

589 
612 

396 


667 
644 

(.'■) 
5,361 
1,250 
3,963 
(^) 
e) 
459 
995 
e) 

217 

1,078 

850 

6,357 
691 
(^) 
5,660 

2,327 
589 
(1) 
(^) 
e) 
e) 

101 
(') 

C^) 

453 
341 
(') 
343 
312 


40,519 

4,159 

3,566 

593 

524 

2,449 

593 

1,809 

750 

1,059 

894 

488 
363 

125 

3,347 

1,301 

6,509 

493 

445 

769 

1,049 

712 

409 

1,194 

1,438 

16,142 
1,297 
(M 
14,790 

7,618 

2,456 

639 

250 
200 

297 

333 

196 

1,021 

826 

195 

1,643 

1,033 


35,797 

8,996 
8,745 
2,257 
5,075 
1,413 
251 
2,489 

2,789 
1,146 
1,643 

372 


739 
569 

4,432 
1,101 
3,152 
(M 
(^) 
391 
636 
(M 

139 

1,142 

476 

12,749 
365 
(M 
12,373 

3,132 
1,068 

(^i 

(M 

(') 

e) 
460 

(^) 

(') 
367 
319 

(^) 
390 
324 


67,785 

10,881 
8,412 
1,489 
1,704 
5,219 
2,469 

(^) 

2,643 

913 

1,730 


1,623 
860 

768 

7,570 

1,556 

5,979 

472 

273 

999 

893 

336 

612 

1,211 

1,183 

24,731 
143 
(') 
24,510 

14,973 
3,529 
1,292 
528 
344 
(M 

2,268 
1,320 
1,940 
1,260 
1,086 
174 
2,359 
1,005 


4,840 
4,430 
3,745 

^1,534 

2,219 

410 

^4,613 

7,592 
2,908 
4,684 

2,013 


1,478 
1,051 

(') 

22,012 
4,712 

16,435 

(') 

(') 
2,009 
5,122 

(') 

703 
2,584 
3,329 

17,394 
7,233 

(M 
8,729 

68,049 
2  83 
C) 
C) 

(?' 
(M 

512 
(M 
(M 

38,526 
35,167 
i'i 

21,083 
5,323 


^337 

=^1,733 

1,905 

^4,296 

658 

1,396 

(M 

10,561 
3,951 
6,610 

3,479 


2,302 
1,184 

1,113 

47,635 

11,075 

36,295 

841 

1,373 

4,575 

8,158 

4,502 

3,205 

4,765 

8,876 

10,689 
663 
(') 
8,457 

158,265 

6,074 

5,692 

1,107 

3,150 

(M 

2,423 

1.922 

^939 

60,758 

53,739 

7,019 

63,754 

18,581 


8,394 

1,454 
1,400 
530 
641 
229 
(') 
233 

447 
246 

201 


175 
124 

(M 
2,113 
322 
1,714 

('! 

(') 
143 
526 

(') 

(') 
287 
440 

2,205 
443 
(M 
1,686 

1,553 
(') 

e) 

(M 

<;' 

(M 

208 

(1) 

(M 
358 
343 

(M 
276 
246 


16,522 

1,686 

1,472 

222 

30O 
950 
213 


(M 


798 
429 
369 


239 
160 


(') 

4,547 
554 

3,985 
177 
125 
585 
394 
345 
330 
536 
994 

4,642 

778 

(M 

3,716 

4,095 

337 

739 

(M 

492 
(M 
304 
378 
192 
718 
637 
32 
781 
645 


Business  Returns/1967  •   Partnerships 


PARTNERSHIPS  IN  27  STATES 


189 


Table   3.5— NUMBER  OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS   FOR   SELECTED   INDUSTRIES— Continued 


State  and   industry 


I 


GEORGIA 

All  industries 

Agriculture ,  forestry ,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, S:  other  lodging  places. 
Personal  services 

Laundries  and  dry  cleaming 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services ■ 

Amusement  and  recreation  services ■ 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services ■ 

Legal  services ■ 

Other  services 

ILLINOIS 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sani  tary  services 

Trucking  and  warehous  ing 

Other  transportation,  communication,  electric,  gas 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture ,  home  furnishings ,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels , rooming  houses, camps, &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

Footnotes  at  end  of  table ■ 


Partnerships  with  and  without  net  profit 


Number  of — 


Partner- 
ships 


(1) 


14,967 
1,690 
1,545 
470 
657 
419 
145 

79 

1,306 
762 
543 


263 
189 

4,361 
697 

3,639 
254 
326 
608 
879 
173 
334 
305 
759 

3,506 
592 
(') 
2,837 

3,123 
139 
709 
269 
266 

237 
465 

486 
395 

306 
678 


57,136 

7,026 
6,494 
4,341 
1,391 
763 
532 

194 

3,192 
2,050 
1,142 


902 
505 

398 

12,990 

2,058 

10,707 

1,004 

367 

1,520 

2,271 

728 

678 

2,121 

2,018 

20,548 

3,181 

865 

16,502 

9,838 
678 

2,110 
772 
862 
476 

1,274 
941 
669 

1,246 
751 
496 

1,519 

1,401 


(2) 


37,791 

4,424 
4,101 
1,250 
1,870 
981 
323 

211 

2,751 
1,603 
1,148 

1,169 

594 
430 

9,635 

1,599 

7,985 

611 

697 

1,392 

1,961 

371 

713 

616 

1,624 

10,679 

2,076 

8,411 

7,813 
320 

1,508 
562 
576 

676 
948 

1,345 
1,110 

1,198 
1,604 


181,033 

17,758 
16,526 
11,699 
2,962 
1,865 
1,232 

492 

7,268 
4,554 
2,714 


2,231 
1,091 

1,140 

30,407 
5,031 

24,885 
2,524 
886 
3,399 
4,861 
1,897 
1,609 
5,204 
4,505 

88,140 

27,617 

1,932 

58,591 

28,427 
3,202 
5,485 
2,361 
1,820 
1,304 
2,988 
2,108 
1,657 
3,738 
1,959 
1,779 
5,159 
4,090 


Receipts 


Total 
f  TTiousond 
dottara) 


(3) 


114,091 
89,309 
21,777 
52,434 
15,098 
24,782 

13,417 

135,507 
60,871 
74,636 

136,153 


15,606 
12,731 

(^) 

651,573 
176,849 
473,338 
49,788 
41,777 
99,181 
124,331 
15,012 
48,370 
17,296 
77,583 

83,400 
21,507 

57,085 

271,709 
12,607 
23,247 
10,369 
5,685 

24,571 

22,810 

(^i 

84,277 

69,519 

56, IAS 
40,498 


5,452,053 

225,944 
196,533 

86,887 
82,037 
27,609 
29,411 

23,044 

476,379 
247,256 
229,123 


130,530 
68,696 

61,834 

2,488,615 
839,933 

1,622,185 
193,865 
50,857 
290,123 
437,894 
107,314 
94,750 
164,420 
232,962 

622,293 

116,669 

61,334 

444,290 

1,107,384 

79,041 

110,665 

43,614 

17,484 

49,567 

99,276 

41,098 

24,489 

176,896 

122,914 

53,982 

275,531 

300,338 


Businecs 
dollora) 


(4) 


112,612 
88,091 
21,605 
51,934 
14,552 
24,521 

13,364 

132,825 
60,335 
72,490 

135,332 


15,255 
12,380 

640,726 

174,881 

464,473 

49,023 

41,390 

98,755 

122,982 

14,834 

44,656 

15,934 

76,899 

78,233 
18,599 

54,833 

266,762 

12,470 

22,624 

10,095 

5,683 

23,879 
22,250 

84,210 
69,456 

56,039 
37,793 


213,801 
190,339 
33,376 
30,963 
25,995 
27,962 

17,573 

469,904 
244,867 
225,037 

370,425 

128,518 
67,237 

61,281 

2,459,794 
330,730 

1,602,531 
191,241 
50,228 
287,545 
431,363 
106,037 
92,783 
162,98') 
279,842 

581,225 
96,535 
61,079 

423,611 

1,094,318 

77,500 

109,335 

43,171 

17,416 

49,248 

98,494 

39,599 

22,216 

175,674 

122,025 

53,649 

274,060 

296,940 


Coet  of 
goods  sold 

(ThoutBid 
dollarm) 


(5) 


355,353 

86,973 
65,854 
12,413 
44,729 
8,712 
21,119 

8,441 

91,863 
41,605 
50,258 

106,432 


10,504 
8,541 

(') 

491,375 

137,126 

353,599 

33,563 

29,670 

82,300 

99,857 

10,105 

28,282 

9,338 

55,484 

2,639 
1,650 

1,039 

54,238 
4,828 

10,513 
4,730 
2,388 

('! 

10,859 

13,875 

(') 
1,059 
30 

(^) 
2,641 
8,259 


126,097 
109,228 
34,159 
63,191 
11,373 
16,869 

10,173 

329,326 
161,123 
168,703 


93,242 
47  ,'797 

45,445 

1,860,421 

637,102 

1,154,171 

142,390 

34,086 

226,327 

331,805 

68,414 

59,375 

90,804 

200,470 

45,109 
9,597 
24,548 
10,964 

209,743 

28,836 

49,639 

19,231 

7,405 

23,003 

55,033 

20,073 

10,899 

6,730 

2,208 

4,572 

2,720 

35,758 


Payroll 

C  Thouaonri 
dolUf) 


(6) 


185,785 

9,506 
3,447 
2,234 
3,788 
2,425 
1,059 

2,343 

26,527 

15,991 
10,536 

21 ,180 


2,298 
2,077 

52,319 
12,663 
40,032 
3,443 
4,071 
8,698 
7,980 
1,654 
4,721 
3,664 
5,801 

10,459 
5,870 

3,205 

56,537 
2,860 
5,281 
2,553 
1,667 

4,281 
5,870 

14,019 
10,420 

10,015 
12,672 


7,781 
5,965 
1,657 
1,979 
2,329 
1,816 

5,713 

96,437 
63,505 
32,932 


23,041 
11,234 

11,807 

187,576 
46,615 

139,184 
16,732 
5,857 
18,363 
33,232 
10,120 
7,526 
23,231 
24,123 

54,232 

20,156 

6,005 

28,071 

305,103 

18,659 

25,728 

12,650 

5,681 

7,397 

30,302 

6,274 

4,652 

29,516 

20,491 

9,025 

58,592 

131,330 


(  Thouaerjd 
dollars) 


(7) 


24,531 

1,333 
1,167 
479 
482 
206 
166 

178 

1,941 

1,171 

770 

1,664 


347 
272 

8,090 

2,193 

5,879 

467 

600 

967 

1,390 

165 

740 

434 

1,116 

6,377 
931 

5,373 

4,556 
872 
482 
169 
110 

291 
469 

912 
650 

560 
735 


7,983 
7,484 
5,008 
1,611 
865 
504 

440 

7,511 
4,580 
2,931 

6,695 


3,309 
2,146 

1,163 

60,850 
9,071 

51,100 
5,577 
1,651 
9,003 

12,211 
3,746 
3,051 
8,041 
7,820 

68,670 

1,718 

523 

66,429 

24,115 
5,364 
4,483 
1,876 

398 
2,209 
2,072 
1,463 
1,086 
1,552 
1,064 

488 
2,417 
5,178 


Deprecia- 
tion 

( Thouaand 
dottara) 


(8) 


52,239 

5,633 
5,042 
1,398 
1,720 
1,424 
591 

861 

5,147 
2,027 
3,120 

3,121 


1,271 
1,104 

6,902 

2,127 

4,758 

549 

600 

1,125 

722 

116 

428 

334 

884 

16,643 
429 

16,139 

12,563 

1,481 

1,632 

916 

131 

6,319 
745 

947 
677 

483 


193,945 

16,978 
15,724 
9,305 
4,729 
1,690 
1,254 

1,300 

9,666 
6,125 
3,541 

8,067 

6,141 

4,032 

2,109 

23,500 
5,712 

17,533 
1,864 
922 
2,344 
3,351 
661 
1,002 
3,082 
3,807 

99,115 

1,547 

531 

97,037 

34,045 

12,442 

5,106 

2,931 

390 

1,735 

2,629 

3,488 

2,449 

1,956 

1,035 

921 

2,949 

3,026 


Net  profit 
{less 
loss) 

dollnra) 


(9) 


194,119 

3,028 
2,128 
1,191 
^592 
1,529 
900 

1,037 

19,274 
9,795 
9,479 

12,125 


1,849 

1,450 

38,503 

10,059 
28,553 
2,913 
2,557 
3,315 
5,741 
1,064 
4,741 
1,303 
6,919 

13,101 
6,102 

4,675 

107,097 
1,570 
4,353 
1,590 
1,933 

4,080 
2,185 

49,590 

43,744 

(^) 

33,502 

10,722 


755,197 

42,136 
36,751 
24,194 
5,966 
6,591 
5,385 

6,792 

56,464 
36,805 
19,659 

44,012 


8,187 

5,715 

2,472 

164,457 
42,979 

119,844 
13,575 
3,649 
16,119 
23,426 
11,959 
10,486 
13,253 
22,377 

72,584 
29,807 
14,445 
28,332 

359,652 

^1,051 

20,221 

6,064 

5,717 

8,440 

19,211 

6,602 

412 

98,019 

72,857 

25,162 

147,746 

68,492 


Partnerships  with  net 
profit   


Number  of 
partnerships 


(10) 


43,184 


Net 
profit 
(Thtuamd 


(11) 


11,042 

216,328 

971 

8,311 

875 

7,296 

296 

1,84A 

402 

3,481 

177 

1,971 

96 

1,015 

79 

1,037 

1,172 

19,575 

683 

9,967 

489 

9,603 

337 

12,307 

210 

2,143 

160 

1,580 

(') 

(M 

3,388 

41,963 

600 

10,435 

2,783 

31,523 

204 

3,181 

204 

2,668 

477 

4,454 

679 

6,052 

101 

1,454 

285 

4,917 

232 

1,455 

606 

7,347 

2,151 

22,150 

350 

7,039 

{') 

(^) 

1,723 

12,787 

2,582 

108,933 

135 

1,353 

564 

4,580 

196 

1,720 

266 

1,933 

(M 

(^! 

134 

4,211 

320 

2,690 

^') 

(^5 

486 

49,590 

395 

43,744 

(^) 

(') 

281 

33,582 

509 

11,332 

5,482 

46,449 

5,092 

40,626 

3,569 

25,989 

831 

7,956 

642 

6,631 

390 

5,823 

(1) 

(M 

2,695 

58,626 

1,773 

37,784 

922 

20,342 

1,796 

51,906 

742 

12,028 

442 

6,326 

300 

5,702 

10,919 

170,855 

1,793 

44,078 

3,920 

125,119 

896 

13,885 

239 

3,948 

1,340 

16,564 

1,945 

24,306 

651 

12,033 

595 

10,793 

1,733 

19,203 

1,471 

24,387 

13,334 

128,295 

1,731 

36,837 

768 

14,688 

10,836 

76,770 

7,886 

373,485 

492 

5,300 

1,649 

21,620 

532 

6,951 

790 

5,731 

327 

8,938 

990 

20,430 

721 

6,875 

289 

3,134 

1,175 

93,118 

703 

72,880 

472 

25;238 

1,460 

148,249 

1,110 

69,759 

190 


Business  Returns/ 1967  •   Partnerships 


PARThfERSHIPS  IN  27  STATES 

Table   3.5— NUMBER  OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS   FOR   ^ELECTEfi   INDUSTRIES— Continued 


State  and  industry 


Partnerships  w 

ith  and  without  net  profit 

Partnerships  with  net 
profit 

Number  of— 

Receipts 

Cost  of 
goods  sold 
(Thauund 

Payroll 
(Thouwand 

Taxes 
(Thoutand 

Deprecia- 
tion 

C Thoutand 

Net  profit 
(less 
loss) 

(  Thoiis^id 

Number  of 
aartnerships 

Net 

Partner- 
ships 

Partners 

Total 

(Thottaand 

Business 
f7Tiou.»id 

profit 

(Thousm^ 

dotlara) 

dotlari) 

doll  Bra) 

dollars) 

dollars) 

dollars) 

dollars) 

dollars) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(S) 

(9) 

(10) 

(11) 

17,813 

47,064 

1,459,658 

1,439,245 

883,323 

165,493 

25,380 

43,300 

198, 767 

13,614 

a6,675 

2,469 

6,626 

88,392 

86,210 

55,117 

4,613 

2,698 

7,472 

12,356 

1,849 

14,294 

2,<U0 

6,504 

66,496 

64,383 

36,171 

3,534 

2,577 

7,338 

10,733 

1,790 

12,671 

1,313 

3,785 

30,155 

28,761 

15,355 

1,406 

1,429 

3,623 

6,230 

1,075 

6,779 

806 

1,930 

26,504 

25,980 

15,240 

606 

897 

3,149 

2,849 

,,   581 

3,954 

290 

789 

9.837 

9,642 

5,576 

1,522 

251 

566 

1,654 
(M 

(M 
(M 

(M 

(M 

138 

382 

11,180 

10,786 

6,466 

1,724 

207 

1,039 

839 

(M 

(M 

1,384 

3,112 

132, 601 

129,766 

89,499 

25,289 

1,995 

3,125 

19,726 

1,156 

20,382 

881 

1,842 

63,536 

63,201 

39,507 

15,004 

1,075 

1,545 

11,780 

732 

12,163 

503 

1,270 

69,065 

66, 565 

49,992 

10,285 

920 

1,580 

7,946 

424 

8,219 

989 

2,394 

113,392 

111,856 

71,328 

27,884 

2,277 

2,254 

12,946 

772 

13,371 

278 

597 

23,296 

22,947 

11,639 

1,901 

455 

2,390 

2,708 

225 

3,003 

195 

427 

15,634 

15,438 

7,324 

1,432 

434 

2,156 

(Ml 
8,174 

2,379 

168 

2,519 

(M 
5,084 

11,467 

(') 
806, 100 

799,754 

607,540 

61,803 

8,692 

48,407 

(') 
4,142 

(M 

53,713 

610 

1,371 

249,595 

247,312 

208,053 

12,817 

1,856 

1,838 

12,682 

567 

13,356 

4,441 

9,999 

548,348 

544,323 

393,018 

48,383 

6,742 

6,244 

35,454 

3,568 

40,079 

289 

735 

56, 698 

55,917 

43, 595 

4,734 

611 

610 

2,371 

202 

2,789 

235 

488 

24,953 

24,725 

15,831 

2,058 

277 

559 

1,501 

204 

1,880 

627 

1,751 

121,748 

121,271 

90,495 

11,588 

1,354 

1,473 

5,813 

492 

6,186 

817 

1,718 

135,431 

134, 357 

110,186 

7,426 

1,167 

838 

6,364 

607 

7,286 

201 

441 

18,363 

18,185 

12,287 

1,461 

154 

115 

1,974 

149 

2,134 

479 

999 

48,024 

47,682 

30,767 

5,255 

643 

517 

3,387 

371 

3,826 

986 

2,010 

63, 539 

63,172 

35,813 

9,860 

1,584 

1,159 

7,382 

903 

7,589 

808 

1,857 

79,592 

79,014 

54,044 

6,001 

952 

973 

6,662 

639 

8,389 

4,250 

14,623 

71,833 

66,067 

6,595 

2,397 

6,115 

11,890 

12,932 
=922 

2,723 

20,374 

872 

4,993 

2,701 

2,016 

782 

104 

57 

117 

477 

73: 

244 

559 

8,942 

8,614 

722 

897 

122 

97 

3,702 

218 

3,717 

3,134 

9,071 

60,190 

55,437 

5,091 

1,396 

5,936 

11,676 

10,152 

2,028 

15,924 

3,078 

7,481 

210,539 

209, 536 

34,001 

39, 582 

2,906 

6,896 

88, 363 

2,574 

90,097 

138 

356 

6,266 

6,234 

2,109 

1,115 

255 

701 

1,184 

(M 

(i) 

792 

1,696 

24,005 

23,859 

9,014 

6,752 

558 

1,447 

5,158 

710 

5,189 

345 

769 

10,396 

10,304 

2,079 

1,956 

212 

974 

2,067 

319 

2,068 

364 

754 

8,979 

8,974 

4,752 
(M 

3,818 

206 
(M 

295 

(M 

1,833 
(M 

312 
(M 

1.849 
(M 

196 

471 

9,874 

9,593 

3,714 

1,280 

131 

1,897 

1,387 

(M 

(M 

486 

1,082 

20, 639 

20,427 

11,110 

2,342 

327 

6a 

3,903 

356 

4,094 

235 

652 

5,505 

5,467 

1,546 

978 

163 

895 

362 

(M 

(M 

447 

1,106 

70,564 

70,437 

4,755 

11,897 

723 

584 

37,020 

447 

37,020 

324 

755 

51,772 

51,653 

152 

8,440 

432 

454 

30,008 

324 

30,008 

123 

351 

18,792 

18,784 

4,603 

3,457 

291 

130 

7,012 

123 

7,012 

558 

1,569 

55,321 

55,205 

20 

8,727 

471 

533 

32,188 

480 

32, 636 

225 

549 

18,365 

18,314 

1,733 

6,491 

278 

218 

7,161 

173 

7,186 

21,187 

56, 051 

1, 734, 206 

1,707,360 

1,158,358 

131, 574 

31,785 

43, 242 

241,805 

17,856 

254,923 

9,050 

22, 574 

412,  545 

406,052 

271,952 

7,873 

8,694 

17,737 

73,777 

7,734 

80,560 

8,816 

22, 101 

369,013 

362,972 

241,032 

6,285 

8,458 

17,402 

64,093 

7,528 

70,829 

2,833 

8,480 

62,702 

61,046 

29,722 

1,311 

3,132 

5,348 

15,709 

2,365 

17,734 

5,070 

11,432 

269,829 

268, 650 

191, 669 

2,928 

4,324 

9,368 

40,655 

4,397 

45,180 

913 

2,189 

36,482 

33,276 

19,641 

2,046 

1,002 

2,686 

7,729 

765 

7,915 

234 

473 

43, 532 

43,080 

30,920 

1,588 

236 

335 

9,684 

206- 

9,731 

(') 

(M 

(M 

(M 

o: 

(M 

(') 

(M 

(') 

(M 

(M 

925 

2,086 

112,265 

110,635 

77,708 

20,167 

1,942 

3,156 

14,076 

818 

15,109 

521 

1,194 

47,146 

45,938 

28, 597 

11,206 

1,077 

1,587 

7,679 

416 

8,290 

403 

892 

65,119 

64,697 

49,111 

8,961 

865 

1,569 

■6,397 

402 

6,819 

279 

804 

98,640 

97,854 

70,017 

14,914 

1,275 

1,901 

8,980 

223 

9,100 

579 

1,217 

47,568 

46,943 

35,472 

6,203 

1,338 

1,757 

3,990 

404 

4,420 

404 

817 

40,534 

40,387 

30, 552 

5,452 

1,261 

1,393 

3,724 

302 

4,112 

175 

400 

7,034 

6,556 

4,920 

751 

77 

364 

266 

(M 

(M 

3,844 

9,016 

830, 575 

823,253 

662,996 

49,670 

10,  267 

7,384 

44,990 

3,184 

47,812 

482 

1,629 

296, 678 

293,722 

255,924 

12,074 

2,925 

2,060 

11,721 

439 

12,231 

3,313 

7,289 

530,048 

525,682 

404, 546 

37,182 

7,266 

5,294 

32,747 

2,696 

35,059 

473 

1,040 

107,715 

106, 603 

88,216 

5,681 

1,038 

748 

5,294 

392 

5,896 

284 

604 

30, 650 

30, 213 

22,859 

1,345 

325 

245 

2,845 

235 

3,056 

287 

678 

74,413 

74,077 

59,494 

4,721 

707 

808 

2,375 

218 

2,582 

690 

1,422 

150, 563 

149,560 

122,159 

8,677 

2,198 

1,135 

7,614 

571 

7,989 

157 

425 

23,517 

23,373 

15,692 

2,226 

253 

205 

2,691 

131 

2,782 

152 

310 

31,162 

30,705 

21,456 

3,243 

538 

299 

2,949 

152 

2,949 

376 

775 

15,  a2 

15,202 

8,080 

2,789 

648 

487 

1,282 

278 

1,38] 

894 

2,035 

96,816 

95,949 

66, 590 

8,500 

1,559 

1,367 

7,697 

719 

8,424 

3,954 

13,956 

48,532 

39,607 

5,233 

1,720 

4,947 

6,496 

16,687 

3,215 

17,922 

548 

4,362 

5,560 

2,507 

53 

50 

237 

165 

3,636 

425 

3,726 

224 

470 

9,387 

9,279 

4,717 

542 

30 

34 

2,314 

199 

2,32f 

3,183 

9,124 

33, 585 

27,821 

463 

1,128 

4,680 

6,297 

10,737 

2,591 

11,868 

2,328 

5,811 

176,743 

175,769 

31,919 

30,031 

3,222 

4,511 

77,491 

2,124 

78,139 

179 

360 

6,197 

6,128 

2,240 

1,092 

409 

992 

414 

(M 

(M 

404 
(M 

829 

11,272 

11,155 
(M 

3,331 

(M 

767 

263 

(M 

591 

3,881 

(M 

379 
(M 

3,959 

(') 

0) 

206 

450 

12,991 

12,769 

(M 

6,512 

(1) 
2,153 

(M 

290 

(M 

651 

(') 

1,556 

(') 

205 

(') 
1,557 

506 

1,106 
(1) 

16,960 

16,813 

10,244 

528 

326 

881 

3,609 

407 

3,822 

361 

998 

62,681 

62, 532 

4,075 

12,606 

844 

480 

34,766 

336 

34,766 

235 

690 

45,292 

45,174 

765 

6,780 

433 

199 

29,145 

235 

29,145 

126 

308 

17,389 

17,358 

3,310 

5,826 

411 

281 

5,621 

101 

.5,62] 

334 
215 

1,093 
606 

38,197 
23,990 

38,128 
23,795 

3,463 

5,653 
6,635 

400 
322 

373 
359 

25,926 
6,574 

334 
166 

25,926 
6,746 

INDIANA 
All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

llransportation,  connnunication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  s  tores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance ,  insurance ,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate -• 

Services 

Hotels, rooming  houses, camps,  &  other  lodging  places - 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

ICWA 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries ■ 

Mining •■ 

Contract  construction 

Special  trade  contractors ■ 

Other  construction 

Manufacturing 

.  Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing ■ 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Ealing  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services -  - 

Other  services 


Footnotes  at  end  of  table • 


Business  Returns/1967  •   Partnerships 

PARTNERSHIPS  IN  27  STATES 

Table   3. 5 -NUMBER   OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS   FOR   SELECTED   INDUSTRIES-Contlnued 


191 


I 
I 


^ 


State  and  industry 


KANSAS 
All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  fanns 

Other  fanns 

Other  agriculture,  forestry,  and  fisheries 

•  Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Ifransportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing : 

Other  transportation,  communication,  electric,  gas 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps,  5:  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services ■ 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

KENTUCKY 
All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms - 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation ,  communication,  electric ,  gas , 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels  ,  rooming  houses,  canip5j&  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning-j. 

Beauty  and  barber  shops .  - . .  -.i  -  ^ 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 


Partnerships  with  and  without  net  profit 


Partner- 
ships 


(1) 


12,244 

3,389 

3,257 

997 

2,008 

253 

133 

301 
675 
313 
361 

279 

134 
108 

2,633 
351 

2,239 
282 

(^) 
232 
567 

291 

340 
291 

2,849 
535 
(^) 
2,140 


377 
(^) 
(^) 

249 
234 

198 
122 

263 
333 


15,473 

3,073 
2,964 
1,513 
1,211 
240 
110 

655 

1,024 
547 
477 


326 
182 

4,627 
549 

4,043 
363 
313 
581 
923 
439 
73 
638 
714 

3,123 
4&4 
336 

2,323 


467 
188 

(^> 

(') 
272 
371 
240 
220 
180 

271 
351 


(2) 


33,360 
8,101 
7,832 
2,472 
4,835 
525 
269 

802 

1,492 

661 

831 


304 
253 

6,249 
831 

5,277 
606 

(') 
488 

1,304 

678 
829 
677 


10,153 


0) 
6,294 


(') 

797 
(^) 

<?' 

(.'■) 
669 
488 

(^) 
858 
336 

(M 
872 
941 


42,481 

7,665 
7,416 
3,961 
2,903 
552 
249 

3,856 

2,278 
1,137 
1,141 


750 
390 

(^) 

10,264 

1,333 

8,861 

822 

738 

1,217 

1,899 

975 

176 

1,359 

1,675 

11,233 

4,137 

720 

6,376 

5,558 
(') 
1,021 
439 
(') 

n 

594 
888 
528 
616 
524 

863 
884 


Receipts 


Total 
(Thoutand 


(3) 


934,964 
162,268 
152,061 

35,489 

112,593 

3,979 

10,207 

34,965 
71,861 
16,594 
55,267 
33,924 

33,013 
25,968 

435,843 
123,449 
295,542 
44,566 

66,405 
86, 223 

16,134 
14,478 
43,252 

34,155 
3,141 

2b, bX 
127,206 

18,023 
(') 

<J' 

(1) 
7,788 
7,868 

OB 

30,573 

26,074 

26,155 
32,622 


1,174,361 

70,857 
64,022 
21,770 
39,605 
2,647 
6,835 

49,545 

103,889 
33,611 
70,278 

44,379 


15,604 
12,290 

692,720 
172,437 
515,707 
64,388 
39,695 
108,304 
127, 215 
34,842 
13,842 
46, 145 
81,276 

36,317 

5,161 

11,070 

20,086 

159,080 
(') 

24,959 
11,841 
(^i 
e) 

18,443 
15,661 
5,236 
40,259 
36,284 

26j846 
23,573 


Business 
(Thoutmid 
doitari) 


(4) 


910,  577 
159,678 
149,621 

34,534 

111,213 

3,874 

10,057 

32,689 
70,579 
16, 529 
54,050 
33,528 


32,303 

25,271 

(^) 
430,188 
121,691 
291,700 

44,003 

(1) 

65,797 

84,994 

15,905 
14,416 
42,343 

27,428 
1,896 

21,228 
122,466 
(1) 
l7,S96 

(?) 
'J) 

7,422 
7,851 

27,768 
23,822 

26,061 
31,349 


67,946 
61, 133 
20,414 
38,347 
2,372 
6,813 

48,538 

102,474 
33,526 
68,948 

44,283 


15,546 
12,249 

(') 

685,764 

170,760 

510,429 

63,521 

39,500 

108,028 

126,495 

i4,085 

13,535 

44,969 

80,296 

32,248 

2,133 

10,987 

19,128 

156,263 

24,840 
11,828 

18,228 
15,422 
5,121 
38,610 
34,756 

26,558 
23,384 


Cost  of 
goods  sold 

dolUn) 


(5) 


596,381 

105,435 

96,636 

18,553 

76,172 

1,911 

8,799 

21,090 

51,057 

9,966 

41,091 

23,716 

27,023 
21,411 

(.') 
344,893 
109,965 
220,063 

34,953 

52,988 
66, 187 

10,278 
7,294 
30,992 

1,040 

1,011 
21,366 
(^) 

7,184 
(^) 
(^) 
(1) 

1,999 

4,223 

484 
465 

469 
5,108 


752,647 

43,655 
37,640 
10,251 
26,343 
1,046 
6,015 

27,457 

75,373 
21,734 
53,639 


6,990 
6,461 

524,799 
141,713 
379,416 
48,810 
29,661 
38, 858 
103,986 
23,024 
9,398 
21,837 
53,842 

2,556 

1,932 
624 

37,062 
C'i 

12,058 
5,927 

(^) 
5,665 

10,350 

3,398 

2,011 

740 

34 
2,383 


Payroll 


( Thousand 
dollara) 


(6) 


83,705 
4,675 
4,342 
1,221 
2,912 
209 
333 

2,334 

12,236 

3,877 

8,359 


2,552 
2,162 

27,409 
2,969 

23,949 
2,825 

(') 
4,691 
5,825 

(^) 
1,105 
3,338 
3,586 

1,475 
195 
(^) 
533 

26,064 
(') 

4,193 
e) 
(^) 
(^) 
956 

1,463 
(') 

4,831 

3,907 

4,205 
9,803 


4,063 
3,444 
1,657 
1,418 
369 
619 

10,360 

16,716 
7,327 
9,389 

9,570 

2,698 
2,617 

47,090 
7,782 

38,959 
5,076 
2,317 
5,532 
6,559 
2,577 
899 
9,417 
6,582 

1,754 
280 

1,085 
389 

29,896 

6,510 
3,953 

(?' 

1,303 
2,635 
1,322 
6,225 
5,143 

4,084 
7,203 


(7) 


18,424 
4,539 
4,487 
1,345 
3,028 
114 
52 

442 

1,291 

464 

827 

769 

824 
786 

(.'■) 
4,606 
1,238 
3,146 
618 

599 
638 
(') 
209 
309 
388 

3,886 
87 

3,746 

2,057 

ih 

499 

<f) 

(') 
61 

96 
(^) 
269 
207 

379 
561 


22,134 

1,377 

1,339 

806 

462 

71 

38 

991 

1,573 
670 
903 

1,104 


646 

575 

(1) 

11,485 

1,536 

9,848 

1,356 

941 

1,999 

1,147 

655 

351 

1,618 

1,781 

1,726 

576 

94 

1,056 


Deprecia- 
tion 

( Thoaaand 
dollar*) 


(8) 


29,373 

9,612 
9,416 
3,036 
6,046 
334 
196 

2,563 
2,435 

718 
1,717 

966 


870 
799 

3,381 
770 

2,474 
296 

(') 
647 
583 

(^) 
189 
214 
348 

5,625 
70 

5,493 
3,920 

ih 

908 
(1) 

'?' 

(^) 

1,190 
337 

(') 
194 
157 

(M 
378 
604 


33,613 

5,590 
5,287 
2,507 
2,614 
166 
303 

3,299 

3,336 
1,116 
2,220 


1,222 

1,101 

6,372 

1,419 

4,854 

554 

342 

765 

644 

172 

226 

1,135 

1,016 

3,943 

69 

243 

3,631 


Net  profit 
(less 
lose  ) 

(  ThotJiartd 
dollar!) 


(9) 


3,187 

8,326 

(1) 

(1) 

450 

1,052 

301 

539 

(') 

(M 

(M 

(1) 

338 

4,918 

409 

632 

166 

243 

752 

382 

686 

291 

397 

307 

445 

429 

113,483 
18,510 
18,213 
6,919 
10,303 
491 
297 

1,211 
9,092 
3,263 
5,829 

3,509 

778 
673 

(1) 
23,646 

3,437 
19,693 

2,628 

(') 

2,765 

6,797 

2,085 
1,247 
3,494 

8,472 
971 

5,529 

52,337 

(h 

4,173 

(') 

(') 

0) 

3,176 
726 

(') 
19,355 
17, 397 

(h 

13,635 
11,234 


9,829 
9,950 
4,521 
4,327 
1,102 
^121 

4,407 

10,164 
5,252 
4,912 

2,103 

3,414 
2,275 

(1) 

48,791 
8,370 

40,325 
3,585 
2,852 
5,915 
5,735 
3,632 
1,383 
6,351 

10,872 

12,047 
1,985 
4,208 
5,854 

58,608 
{') 
5,044 


2.857 

(■0 

4,024 

2,403 

731 

21,596 

20,903 

15,312 

8,310 

ParlnerehlpE  with  net 
profit 


Number  of 
partnerships 


(10) 


9,536 


Net 
profit 
(Thoutend 
rkitUrt) 


(11) 


2,6&4 

2,582 

799 

(¥" 

32 

23,593 
23,237 
7,369 

",?f 
356 

189 

3,323 

595 
264 
332 

9,426 
3,290 
6,136 

251 

3,559 

125 
100 

837 
732 

C^) 

(^) 

2,074 
266 

1,767 
221 

25,152 
3,764 

20,866 
2,661 

204 
463 

2,838 

6,992 

(^) 

241 
265 
236 

2,095 
1,294 
3,643 

1,957 
287 
(M 

10,833 

1,127 

(M 

1,496 

.7,784 

1,604 

53,047 

352 

4,178 

(M 
(') 

224 

3,315 
(^) 

198 
122 

238 
308 

19,355 
17,397 

(^) 
13,687 
11,389 

158,562 


2,368 
2,330 

12,017 
11,458 

1,263 

5,221 

875 

5,112 
(M 

(^) 

V) 

509 

5,234 

850 

10,447 

518 

5,289 

332 

5,158 

200 

2,824 

245 

3,486 

(^) 

n 

3,947 

50,493 

462 

3,450 

234 

3,852 

41,545 

3,720 

254 

2,922 

579 

5,925 

641 

6,221 

391 

3,970 

73 

1,383 

590 

6,422 

637 

10,932 

2,345 

14,277 

363 

2,195 

312 

4,245 

1,670 

7,837 

1,369 
(^) 

389 
(') 

59,814 

(') 

5,280 

(') 

V) 

V) 

(1) 
224 

4,468 

323 

2,611 

192 

21,606 

180 

20,903 
(') 

247 

15,373 

293 

8,352 

Footnotes  at  end  of  table- 


192 

PARTNERSHIPS  IN  27  STATES 


Business  Returns/ 1967  •   Partnerships 


Table    3.5— NUMBER  OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS   FOR   SELECTED   INDUSTRIES— Continued 


State  and   industry 


Partnerships  with  and  without  net  profit 


Number  of — 


Partner- 
ships 


Total 

( Jhoutand 
dolUni 


Business 
(ThfuiM^d 


Cost  of 
goods  sold 

dollof) 


Payroll 


f  TTioua. 
dollo 


Taxes 
f  ThoutKtd 


Deprecia- 
tion 


Net  profit 

{less 

loss  ) 

(  Thouiend 

dollart) 


Number  of 

partnerships 


PanrerEhipE  with  net 
profit 


(1) 


(2) 


(3) 


(4) 


(i) 


O) 


(10} 


All  industries • 


Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

I'ransportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service  - 
Real  estate 


Services 

Hotels, rooming  houses, camps,  &  other  lodging  places - 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons ■ 

Other  medical  services 

Legal  services 

Other  services 


MARYLAND 


All  industries ■ 


Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric 
and  sanitary  services 


gas, 


Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service- 
Real  estate 


Services 

Hotels ,  rooming  houses,  ca]iips,&  other  lodging  places - 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 


11,436 

1,949 
1,739 
897 
659 
183 
210 

201 

643 
404 
238 


245 

165 

2,560 
321 

2,187 
247 
173 
347 
494 

58 
349 
441 

3,286 
732 
(^) 
2,451 


411 
{') 
251 

<;' 
(^) 

570 
367 
203 
319 
330 


13,097 

904 
743 

435 

161 

(^) 

1,014 
613 
401 


210 

2,633 
306 

2,326 

(') 
163 
422 
395 
166 
79 
290 
748 

5,225 
1,139 
(') 
3,982 


2,623 
(') 
450 

<;' 

(M 

(') 

235 
333 
210 
405 
211 
194 
462 
,493 


36,228 

6,086 
5,413 
3,243 
1,666 
504 
673 

1,123 

1,344 
336 
508 

1,077 


574 

384 

5,804 
831 

4,867 
540 
417 
783 

1,105 

154 
733 
936 

14,100 
3,940 
C) 
9,936 


930 
(') 
576 

■(.') 
1,568 
1,105 

463 
1,195 

970 


44,381 


2,142 
1,819 
(') 
1,125 
(') 
323 

2,589 

1,763 

826 

760 


(1) 

6,144 

727 

5,414 

361 
916 


336 

182 

614 

2,069 

24,892 
10,994 

(') 
13, 654 

6,590 
(') 
978 

<    ' 

521 

691 

446 

1,302 

699 

603 

1,168 

1,365 


1,299,666 

118.158 
102,059 
70,022 
19,152 
12,885 
16,099 


116,049 
29,802 
86,247 

77,372 


0) 
13,568 

572, 700 
154,666 
413,309 
35,650 
21,633 
172,219 
77,637 

15,035 
31,563 
47,998 

78,449 
19,579 

(') 
52,214 


23,155 
(') 
5,686 
(') 
'J' 

(^) 
101,225 
78,447 
22,778 
58,667 
35,608 


31,695 
24,832 


6,863 

89,526 
38,634 
50,892 

43,997 


(^) 

(') 

413,991 

116,529 

296,861 

(') 

32,564 

54,890 

60,469 

19,675 

18,911 

26,043 

71,640 

160,754 

16,119 

(') 

139,764 


19,903 

<    ' 

(M 
10,898 
35,116 

4,740 
41,246 
26,379 
14,867 
46,566 
53,836 


1,252,420 

104,590 
88,533 
65,463 
14,539 
8,481 
16,057 

46,652 

114,175 
29,175 
85,000 


0) 
13,270 

564,912 
152,935 
407, 229 
34,842 
20,805 
170,636 
76,486 

(') 
14,847 
30,701 
47,598 

67,586 
11,885 

(^) 
49,104 


22,937 

5,682 

(*) 

(M 

(M 

(') 
100,515 
77,747 
22, 768 
56,783 
35,505 


30,156 
23,307 

(') 
11,309 

(') 

6,849 

(^) 
89.044 
38,534 
50,510 


(1) 

404,316 

113,590 

290,180 

(') 

29,269 

54,606 

59,908 

19,300 

17,995 

25,624 

70,938 


147,227 
8,573 
(1) 

133,901 

215,342 
19,820 

(') 

(') 
10,393 
35,030 

3,890 
40,420 
26,371 
14,049 
46,121 
52,981 


715,160 

57,089 
46,964 
28,860 
10,973 
7,131 
10,125 

17,060 

96,587 
18,349 
78,238 


0) 
6,252 

448,299 
129,353 

315,601 
25,919 
13,354 

147,022 
62, 143 

(') 
10,312 
16,293 
32,803 


(^) 

9,463 
(') 
2,497 

1,560 
625 
935 
533 

3,444 


7,974 

(') 

4,180 

63,628 
24,356 
39,272 

29,350 


n 

297,918 
36,653 
211,116 

20,747 
44,230 
47,314 
12,934 
11,561 
14,248 
50,053 


6,459 
(') 
(M 
6,370 

44,792 
9,728 

3,803 

16,616 

1,965 

2,024 

9 

2,015 

199 

7,960 


162,380 

14,730 
13,183 
9,388 
1,488 
2,307 
1,547 

3,170 

17,034 
6,366 
10,668 

16,052 


2,721 

40,136 
7,090 

32,593 
2,834 
1,597 

10,866 
4,677 
(') 
1,511 
5,631 
4,153 


6,512 
2,691 
(') 
2,826 

59,947 

8,520 

(') 

2,259 

(^) 

(^) 
21,066 
16,236 

4,830 
10,110 
10,694 


C) 
1,143 
(') 
1,575 

(') 
19,750 
12,715 

7,035 

10,622 


(1) 

(') 

33,193 
9,159 

23,806 
(') 
2,241 
2,555 
3,985 
1,705 
2,133 
5,223 
5,080 
7,503 
760 
(') 
6,091 


6,679 

(    ' 
<    ' 

1,591 
3,731 
873 
8,139 
4,153 
3,981 
3,303 
18,261 


20,642 

1,917 

1,713 

1,074 

356 

283 

204 

2,792 

1,196 
633 
558 

1,446 


405 

214 

5,807 

1,618 

4,155 

283 

520 

1,276 

561 

153 
665 
568 

3,107 
380 

2,660 
3,375 
(') 
609 

126 

(M 

(M 

(') 

(') 

1,304 
926 
378 
512 
480 


30,245 

571 

275 
(M 

188 
(M 

296 

(M 

1,268 
685 
583 

1,049 


470 
(M 

(M 

4,394 

1,119 

3,261 

(') 

438 

387 

466 

193 

178 

575 

899 


16,515 
731 
(M 
17, 743 

3,783 
(M 
541 

0) 
222 
483 
235 
471 
223 
243 
468 
857 


48,209 

10,082 
9,799 
7,524 
1,071 
1,204 
283 

4,132 

2,260 

899 

1,361 


1,094 

6,902 

1,141 

5,722 

489 

2,251 

1,080 

440 

(^) 

113 

769 

497 

14,576 
457 

13,898 
6,105 

825 

126 

(M 

1,330 
912 
418 
565 
549 


61,582 

2,304 
1,954 
(') 

892 
(M 

350 

(^) 

1,676 
968 
708 


(') 

(') 

3,785 
500 

3,279 

(') 
711 
388 
392 
125 
106 
670 
319 


38,963 

1,728 
(') 
37,174 


937 

<;> 
<  > 

2,343 
5,767 
422 
748 
359 
389 
475 
788 


199,230 

20,590 

18 ,  731 

15,163 

2,701 

367 

1,859 

6,139 

3,149 
5,856 
2,293 

10,378 


3,341 

23,081 
5,975 

21,950 
2,360 
2,050 
4,230 
4,195 
(') 
1,1X 
3,320 
3,908 


19,296 
5,558 
(') 

11,694 

101,322 

3,605 
(') 

501 
(') 

(M 
0) 

n 

51 ,  730 
40,077 
11,703 
34,639 
10,061 


129,841 

5,562 

4,484 

(') 

1,868 

(') 

1.078 

(') 
14,471 
7,689 
6,782 
5,638 


36,163 
12 .  718 
23,367 
(') 
3,435 
4,571 
3.441 
2,324 
1,977 
1,243 
5,367 

^7,176 
5,153 

^14,134 


3,016 
(') 

(') 

1,403 

5  243 

^106 

21,314 

15,856 

5,458 
24,102 
16,947 


8,885 

1.363 

1,229 

721 

407 

<;' 

(') 

109 

502 
349 
152 


0) 

2,121 
232 

1,812 
191 
173 
332 
444 

55 
249 
341 

2,400 
531 
(M 
1,766 

1,803 

260 
(?> 

520 
342 
(') 
319 

305 


9,209 

725 
615 

333 

(') 

(') 
383 
535 
348 


2,077 

249 

1,827 

163 
371 
282 
140 
79 
213 
543 

2,794 
574 
0) 
2,116 

2,270 
394 

(') 
306 

(') 
330 
135 
194 
437 
467 


Knatnotes 


end  of  table . 


Business  Returns/ 1967  •   Partnerships 


PARTNERSHIPS  IN  27  STATES 


193 


Table    3.5— NUMBER  OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS  FOR   SELECTED   INDUSTRIES— Continued 


State  and  industry 


Partnerships  with  and  without  net  profit 


Partner- 
ships 


Receipts 


Total 

(  Thoiiaand 
dollar*) 


Business 

(Tbawmid 

doJJara) 


Cost  of 
goods  sold 

(Thouaat^d 
dollara) 


(  Thouaartd 
dollar*) 


Taxes 
(  Thouaand 


Deprecia 
tion 


Net  profit 

(lees 

loss) 

(Thouaand 

dollara) 


Number  of 
partnerships 


Partnerships  with  net 
profit  


Net 
profit 

(Thouaand 
dollara) 


MICHIGAN 

All  industries 

Agriculture ,   forestry ,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestryj  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

^Transportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehous  ing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &:  other  lodging  places. 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services ■ 

Offices  of  physicians  and  surgeons 

Other  medical  services ■ 

Legal  services ■ 

Other  services 

MINNESOTA 

All  industries ■ 

Agriculture ,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms -  ■ 

Other  agriculture,  forestry,  and  fisheries ■ 

Mining 

Contract  construction ■ 

Special  trade  contractors ■ 

Other  construction 

Manufacturing 

Transportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchand  ise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services  -  -  ■  ■ 

Other  services 


(1) 


(2) 


(3) 


(*) 


(5) 


(6) 


(7) 


(8) 


(5) 


(10) 


(11) 


33,654 

2,719 
2,249 

510 
952 
787 
470 

196 

2,616 

1,657 

959 

2,053 


465 
246 

218 

8,926 

1,102 

7,703 

563 

408 

1,069 

1,4^5 

374 

604 

1,614 

1,626 

9,929 

2,466 

431 

7,031 

6,622 
615 

1,196 
620 
467 

(^) 
628 
604 
391 

1,050 
740 
310 

1,098 

1,039 


18,506 

5,713 

5,518 

1,852 

2,716 

950 

(M 

e) 

957 

435 

522 


206 
155 

(1) 

3,832 
425 

3,352 
569 
173 
382 
438 
219 
295 
628 
649 

4,169 
782 
273 

3,114 

3,014 

518 

(1) 

(M 

(M 
444 
203 
184 
551 
334 
217 
587 
356 


97,181 

6,609 
5,433 
1,334 
2,302 
1,797 
1,176 

561 

5,816 
3,689 
2,127 

4,740 


1,000 
557 

443 

20,022 
2,728 

17,046 
1,214 
839 
2,348 
3,252 
937 
1,354 
3,438 
3,654 

40,791 

16,043 

958 

23,790 

17,388 
1,991 
2,665 
1,374 
1,034 

(') 
1,301 
1,330 
1,572 
2,626 
1,852 
774 
3,473 
2.430 


54,432 

13,491 

13,097 
4,837 
6,071 
2,189 

(^) 

(^) 

2,074 

902 

1,172 


490 
363 

(^) 

9,855 

1,573 

8,002 

1,255 

399 

820 

907 

482 

720 

1,329 

2,090 

18,210 

6,909 

849 

10,452 

8,487 
(^) 

1,091 
(^) 
(^) 
(^) 

1,043 

488 

449 

1,976 

921 

1,055 

1,803 

1,222 


3,111,410 

108,178 
91,778 
13,410 
48,710 
29,658 
16,400 

8,478 

340,287 
149,228 
191,059 

290,399 

45,981 
26,428 

19,553 

1,516,696 
405,011 
1,085,734 
109,823 
39,018 
240,982 
255,421 
49,325 
95,296 
125,943 
169,926 

243,685 
40,820 
25,587 

177,278 

551,854 
32,615 
61,431 
33,792 
16,903 
(^) 

24,637 
36,642 
25,563 

155,147 

110,787 
44,360 

128,423 
87,396 


1,365,848 

140,915 

133,498 
33,562 
75,199 
24,737 
(^i 
(^) 

137,373 
31,011 

106,362 


19,471 
14,318 

(M 

651,848 

157,802 

490,850 

102,427 

86,893 

68,084 

88,420 

20,027 

27,982 

40,660 

56,357 

82,715 

12,692 

9,757 

60,266 

261,796 
(^i 

28,302 
(^) 
(M 
(^) 

11,008 
12,655 
4,361 
82,681 
58,409 
24,272 
93,594 
25,335 


105,937 
89,623 
12,945 
48,272 
28,406 
16,314 

8,446 

338,198 
148,832 
189,366 

287,464 

45,589 
26,222 

19,367 

1,499,557 

402,090 

1,071,771 

106,308 

38,354 

238,439 

252,824 

48,786 

94,018 

124,692 

168,350 

224,853 
30,638 
24,975 

169,240 

543,751 
31,620 
60,830 
33,537 
16,765 
(^) 

24,371 
35,320 
24,500 

154,541 

110,431 
44,110 

126,239 
86,330 


1,334,853 

136,576 

129,166 
32,148 
73,596 
23,422 
(1) 
(^) 

132,345 
30,968 

101,377 


18,518 
13,394 

(M 

640,329 

156,228 

480,933 

99,096 

85,766 

67,831 

87,762 

19,691 

26,887 

40,287 

53,613 

75,464 
9,575 

9,678 
56,211 

260,693 
^^ 

28,200 
(^) 
(^) 
(^) 

10,983 
12,602 
4,303 
82,498 
58,278 
24,220 
93,142 
25,234 


1,733,549 

62,351 
52,969 

6,525 
28,680 
17,764 

9,382 

4,237 

235,086 
88,683 
146,403 

184,156 


24,314 
12,359 

11,955 

1,096,124 

321,468 

755,032 

77,287 

27,0(X 

191,022 

190,510 

31,919 

59,728 

58,706 

118,856 

20,958 

144 

8,571 

12,243 

102,312 
13,216 
25,824 
13,602 
7,471 
(M 

15,540 

19,755 

9,512 

3,125 

836 

2,289 

1,159 

14,181 


756,517 

71,507 

68,645 

13,265 

41,052 

14,328 

(1) 

(^) 

95,466 

18,409 

77,057 


8-,  800 
6,574 

(^) 

491,065 

125,243 

363,412 

79,066 

68,778 

54,815 

72,109 

13,818 

17,750 

20,070 

37,006 

7,333 

572 

5,004 

1,757 

35,641 

(M 

12,294 

(^) 

e) 

5,801 
5,809 
2,474 

681 
64 

617 
1,600 
5,461 


419,146 

7,688 
6,184 
630 
2,080 
3,474 
1,504 

1,554 

69,366 
38,940 
30,426 

62,219 

9,988 
5,486 

4,502 

127,579 
24,187 

100,808 
12,174 
2,994 
12,717 
18,319 
4,655 
11,138 
26,686 
12,125 

18,225 
7,640 
2,234 
8,351 

122,240 

7,629 

17,190 

9,969 

5,634 

n 

9,421 
6,242 
3,485 
29,316 
18,422 
10,894 
24,765 
24,192 


145,572 

4,868 
4,399 
550 
2,387 
1,462 
(M 


21,983 
7,189 
14,794 


4,149 
3,021 

(M 

45,564 
8,577 

36,849 
6,355 
5,083 
3,620 
4,604 
1,627 
2,563 
7,499 
5,498 

5,178 

3,686 

465 

1,027 

50,092 

(^i 
7,720 

(M 

(^) 

(M 

2,047 
1,334 
1,507 

13,867 
8,600 
5,267 

17,297 
5,582 


103,269 

2,398 
2,067 
730 
599 
738 
331 

232 

5,835 
3,466 
2,369 

6,560 


1,559 
1,125 

434 

46,125 
8,887 

36,262 
3,299 
1,356 
7,150 
7,937 
1,262 
2,400 
6,772 
6,086 

26,046 

1,626 

282 

24,138 

14,399 
3,174 
2,042 
1,130 

426 
(1) 

615 
1,160 
1,236 
2,529 
1,458 
1,071 
1,856 
1,737 


6,683 
6,624 
2,047 
3,407 
1,170 

(^) 

(^) 

2,733 

685 

2,048 

1,258 


853 
&48 

(^) 

8,087 

1,755 

6,265 

1,329 

552 

482 

910 

259 

354 

944 

1,435 

9,894 

246 

26 

9,622 

4,235 
(^) 
1,023 
(^) 
(^) 
(^) 
184 
163 
204 
1,232 
660 
572 
816 
357 


105,295 

9,523 
8,962 
1,711 
4,701 
2,550 
561 

637 

5,838 
2,896 
2,942 

7,131 


3,976 
3,146 

830 

16,434 
3,425 

12,782 
1,872 
514 
2,196 
2,136 
319 
1,251 
3,008 
1,486 

44,744 
868 
412 

43,464 

16,927 

4,901 

3,363 

2,268 

299 

(^) 

533 

940 

1,886 

2,297 

1,224 

1,073 

1,461 

1,546 


49,055 

13,133 

12,950 
3,584 
7,239 
2,127 

(^) 

(^) 
4,561 
1,136 
3,425 

1,363 


1,543 
910 

(M 

6,893 

1,271 

5,589 

1,107 

723 

665 

624 

107 

482 

1,040 

841 

15,457 
88 
65 

15,304 


439,288 

19,358 
15,748 
2,361 
9,027 
4,360 
3,610 

1,391 

41,214 
28,249 
12,965 

39,154 


6,693 
3,951 

2,742 

109,191 
20,866 
86,966 
8,994 
3,354 
12,038 
18,229 
4,887 
10,395 
15,220 
13,849 

20,726 

10,342 

6,348 

3,536 

200,734 

^1,874 

12,389 

6,506 

4,242 

(M 

3,712 

6,778 

4,139 

77,549 

62,258 

15,291 

69,520 

28,521 


224,605 

25,731 
22,246 

8,697 
10,909 

2,640 
{^) 
(^) 
15,403 

4,154 
11,249 

9,243 

4,258 
3,037 

e) 

43,191 
11,239 
31,598 
7,504 
2,642 
2,969 
4,420 
2,279 
2,739 
5,184 
3,861 
9,097 
3,066 
2,357 
3,674 


26,267 


5,968 

("i 

117,380 
("! 

933 
(M 

6,307 
(M 

(1) 

C-) 

(M 

(1) 

194 

2,338 

1,020 

2,912 

304 

553 

1,869 

46,399 

612 

1,257 

823 

36,764 

9,635 

50,182 

260 

3,253 

500,127 


2,161 

21,755 

1,885 

17,841 

365 

2,789 

855 

9,396 

666 

5,656 

276 

3,914 

(M 

(M 

2,334 

43,704 

1,521 

29,171 

813 

14,533 

1,661 

40,157 

366 

6,966 

172 

4,052 

193 

2,914 

7,355 

117,094 

827 

23,110 

6,432 

92,475 

470 

10,155 

306 

3,435 

906 

12,508 

1,200 

13,933 

349 

5,056 

550 

10,758 

1,317 

16,443 

1,333 

15,187 

6,605 

58,332 

1,447 

13,638 

333 

6,406 

4,775 

33,788 

5,582 

209,320 

341 

2,843 

1,050 

12,690 

522 

6,730 

443 

4,252 

(') 

(^) 

454 

3,984 

556 

6,825 

288 

4,908 

1,050 

77,549 

740 

62,258 

310 

15,291 

1,000 

71,599 

844 

28,922 

4,592 

28,244 

4,396 

24,759 

1,462 

9,213 

2,203 

12,555 

,731 

2,991 

(M 

n 

(M 

n 

826 

17,062 

330 

4,981 

446 

12,081 

396 

9,726 

180 

4,274 

155 

3,037 

(M 

(M 

3,267 

45,683 

366 

11,369 

2,371 

33,956 

471 

7,673 

149 

2,764 

382 

2,969 

425 

4,495 

195 

2,539 

193 

2,978 

602 

5,218 

449 

5,320 

2,822 

14,360 

416 

3,157 

273 

2,357 

2,134 

8,346 

2,589 
('i 

120,565 

(M 

470 

6,396 

(M 

e) 

(M 

n 

(M 

n 

298 

2,879 

173 

2,928 

(M 

(^5 

454 

48,696 

334 

36,764 

120 

11,932 

587 

50,182 

355 

8,261 

Footnotes  at  end  of  table- 


194 

PARTNERSHIPS  IN  27  STATES 


Business  Returns/ 1967  •   Partnerships 


Table    3.5— NUMBER   OF    PARTNERSHIPS  AND    SELECTED    INCOME  AND  DEDUCTION    ITEMS    FOR    SELECTED    INDUSTRIES— Continued 


State  and  industry 


Partner- 
ships 


Partnerships  with  and  without  net  profit 


Number  of — 


Receipts 


Total 
(7hou»M\d 


Business 
(Thou*wid 


Cost  of 

goods  sold 

(Thoutmid 

dolt  art) 


Payroll 

(ThouMand 


Taxes 

(  Thauaend 


Deprecia- 
tion 

(Thou»»nd 
doUori} 


Net  profit 

(less 

loss) 

(  Thoutaid 


Number  of 
partnerships 


Partnerships  with  net 
profit 


Net 

profit 


MISSOURI 

All  industries 

Agriculture ,    forestry ,   and  fisheries 

Farms •  ■  •  • 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

iVansportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance ,  insurance ,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps,  S:  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

NEW  JERSEY 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing ■ 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Biisiness  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  cervices 

Other  services 


(1) 


(2) 


(J) 


(-1) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(U) 


21,706 

5,168 
4,386 
1,627 
2,551 
708 
283 

160 

1,453 

716 

738 

744 


377 
301 

(^) 

5,126 
710 

4,410 
455 
243 
533 

1,085 
366 
200 
734 
795 

4,946 
780 
363 

3,804 

3,534 
258 
621 
226 
271 

403 
387 
276 
568 
462 
106 
531 
490 


31,132 

1,110 
960 

(M 
383 
453 
150 

(M 
2,289 
1,582 
707 
1,596 


524 
380 

144 

8,111 

1,176 

6,812 

228 

223 

1,249 

1,287 

456 

298 

1,331 

1,740 

11,215 

2,344 

448 

8,423 

6,088 

415 

1,157 

363 

679 

(') 

849 

478 

383 

842 

477 

365 

950 

1,015 


12,192 

11,574 

3,935 

5,973 

1,666 

618 

689 
3,063 
1,475 
1,588 

1,580 

839 
639 

11,401 

1,605 

9,764 

1,278 

537 

1,159 

2,303 

787 

411 

1,525 

1,764 

19,471 

5,808 

925 

12,738 

9,666 

603 

1,314 

476 

539 

(^) 

879 

848 

1,140 

1,726 

1,429 

297 

1,769 

1,387 


92,508 

2,610 
2,303 

933 

1,120 

3W 

(M 

4,896 
3,272 
1,624 

3,718 


1,073 
769 

304 

17,776 

2,605 

14,913 

516 

559 

2,756 

2,701 

952 

652 

2,804 

3,973 

45,494 

15,684 

1,012 

28,798 

16,441 

1,053 

2,390 

761 

1,394 

(M 

3,718 
1,038 
1,239 
1,957 
1,195 
762 
2,644 
2,402 


191,258 
159,370 
54,309 
81,490 
23,571 
31,888 

23,793 
168,277 

49,473 
118,804 

81,015 

31,816 
24,576 

(M 
826,118 
255,147 
568,091 
82,343 
42,666 
127,231 
155,793 
27,011 
27,465 
41,418 
64,164 

148,360 
59,108 
19,638 
69,614 

329,671 
10,756 
24,978 
9,429 
4,823 
(') 

15,199 
18,897 
6,342 
106,216 
87,399 
18,817 
65,904 
81,379 


2,209,422 

60,897 

47,629 

('5 

24,455 

20,019 

13,268 

e) 

140,214 
57,105 
83,109 

255,571 


39,036 
23,596 

15,440 

1,009,173 

304,431 

684,180 

36,411 

29,410 

142,317 

175,860 

50,826 

36,367 

65,498 

147,491 

262,690 
16,288 
47,013 

199,389 

437,243 
19,156 
37,413 
12,318 
11,834 
(M 

28,907 
25,000 
11,852 

105,563 
76,732 
28,831 

120,652 
88,700 


1,765,527 

185,382 
153,537 
52,661 
78,923 
21,953 
31,845 

23,688 
165,699 

48,982 
116,717 

80,316 


31,637 
24,413 

819,112 
253,276 
563,004 
80,536 
42,569 
126,675 
154,517 
26,822 
27,186 
41,016 
63,683 

133,906 
50,837 
19,257 
63,812 

319,344 
10,695 
24,602 
9,348 
4,822 
(^) 

15,096 
18,789 
6,134 
100,868 
82,126 
18,742 
65,670 
77,490 


57,435 

44,773 

(M 

21,804 

19,937 

12,662 

(^) 
137,384 
56,789 
80, 595 


38,804 
23,465 

15,339 

1,002,760 

302,763 

680,205 

35,996 

29,Oi5 

141,632 

175,182 

50,556 

35,634 

65,153 

147,007 

251,135 

8,872 

46,605 

195,658 

434,895 
19,125 
36,939 
12,032 
11,829 
(^) 

28,779 
24,559 
11,775 

105,496 
76,692 
28,804 

120,344 
87,878 


1,060,265 

120,984 
96,488 
23,554 
55,821 
17,113 
24,496 

11,022 

125,343 

31,808 

93,535 

55,359 


22,834 
18,729 

(^) 

639,224 

212,680 

424,441 

62,028 

31,561 

100,651 

123,630 

18,305 

19,629 

20,692 

47,945 

2,756 
535 

1,710 
511 

79,117 
5,182 
10,186 
4,485 
1,965 
(M 

8,400 

13,386 

2,614 

285 

109 

176 

4,634 

34,430 


36,849 
28,186 
(M 

15,734 
10,985 
8,663 

(M 

94,181 
32,749 
61,432 


22,936 
12,289 

10,647 

744,366 
235,501 
495,740 
28,949 
18,004 
109,749 
137,672 
33,256 
24,454 
36,262 
107,394 

30,347 

26,933 
3,414 

75,490 
6,274 

17,498 
6,016 
4,651 

(M 

14,840 

13,080 
4,190 
4,288 
2,298 
1,990 
1,313 

14,007 


216,153 

8,200 
7,143 
3,509 
2,423 
1,211 
1,057 

3,521 
29,668 
10,691 
18,977 

17,603 

3,606 
1,803 

(') 

57,511 
13,587 
43,638 
8,176 
3,262 
9,199 
8,315 
1,612 
2,339 
6,769 
3,966 

28,637 

23,670 

2,315 

2,652 

67,332 
2,199 
6,713 
3,594 
1,538 

(M 

4,778 
2,191 
1,157 

14,416 

10,821 
3,595 
9,910 

25,968 


11,179 
6,523 

(') 
1,302 
4,729 
4,656 

(M 

19,132 

8,769 

10,363 


11,396 

7,805 

3,591 

74,589 
23,562 
48,038 
2,016 
3,025 
7,992 
9,114 
4,356 
3,581 
8,340 
9,614 

14,452 
1,150 


4,070 

8,231 

2,934 

3,229 

(M 

5,311 

3,790 

1,313 

16,844 

11,532 

5,312 

23,572 

27,574 


3,813 
3,670 
1,887 
1,378 
405 
143 

390 
2,194 

848 
1,346 


642 

510 

(M 

7,686 

1,189 

6,464 

862 

461 

979 

1,614 

316 

457 

1,069 

706 

8,248 

1,148 

156 

6,944 

4,396 
293 
583 
197 
110 

412 
235 
205 
872 
696 
176 
495 
1,301 


69,354 

1,792 
1,375 

426 

626 
417 

2,222 
1,070 
1,152 

4,445 


1,125 
744 

381 

10,631 

2,737 

7,642 

434 

396 

1,339 

1,462 

569 

385 

1,449 

1,608 

40,388 

2,654 

288 

37,446 

8,612 

1,909 

843 

304 

231 

414 
1,149 

174 
1,270 

761 

505 
1,437 
1,416 


52,597 

12,222 

11,756 

5,005 

5,559 

1,192 

466 

801 
2,893 
1,256 
1,637 

1,526 

1,487 
1,104 

(M 

7,149 

1,418 

5,706 

674 

430 

1,067 

884 

162 

257 

1,148 

1,084 

20,565 
610 
284 

19,671 

5,855 

1,196 

1,274 

518 

89 

(M 

352 

237 

795 

853 

483 

370 

450 

698 


81,730 

3,284 
2,403 

728 

1,365 

881 

2,704 
1,343 
1,361 

4,140 

2,155 
1,453 

702 

11,020 

3,003 

7,669 

391 

219 

1,607 

1,213 

622 

375 

1,418 

1,824 

46,378 

1,905 

295 

44,178 

11,920 

3,306 

1,306 

601 

294 

(') 

1,875 

989 

755 

1,356 

883 

473 

1,381 

952 


280,664 

28,950 
25,320 
13,542 
10,054 
1,724 
3,630 

3,143 
16,386 
8,202 
8,184 

10,700 


2,839 
2,163 

(M 

51,920 

11,811 

40,Oi9 

5,066 

3,203 

5,625 

10,437 

3,877 

2,785 

4,763 

4,293 

26,765 

12,943 

9,382 

4,440 

139,053 
180 
4,315 
1,288 
1,426 
(M 

3,675 

2,326 

671 

71,529 

61,536 

9,993 

36,733 

19,624 


335,293 

9,155 
7,915 
(M 
4,645 
2,663 
1,240 

(M 

22,775 

13,285 

9,490 

31,597 


6,182 
'  3,920 

2,262 

83,763 

23,135 

58,154 

1,925 

1,495 

11,891 

13,195 

6,030 

2,670 

6,915 

14,033 

23,656 

544 

8,601 

14,511 

158,012 

=  30 

9,436 

2,000 

3,660 

(M 

5,971 

4,584 

1,455 

57,016 

44,413 

12,603 

54,115 

25,465 


16,707 

306,090 

3,814 

35,686 

3,631 

31,594 

1,381 

14,111 

1,754 

13,977 

487 

3,506 

183 

4,092 

1,173 

18,343 

641 

8,509 

532 

9,834 

690 

10,981 

298 

3,0(» 

247 

2,232 

(M 

(^) 

4,091 

54,946 

528 

12,537 

3,557 

42,349 

378 

5,807 

218 

3,242 

445 

6,016 

1,003 

10,634 

292 

4,171 

146 

2,880 

576 

5,059 

499 

4,510 

3,353 

38,429 

459 

13,691 

313 

9,559 

2,581 

15,179 

3,Cr79 

140,480 

160 

768 

572 

4,453 

(I) 

(1) 

246 

1,456 

(M 

(M 

328 

3,714 

,  337 
(M 

,?;- 

519 

71,561 

437 

61,548 

82 

10,013 

501 

36,733 

441 

19,652 

732 

11,947 

637 

10,015 

234 

4,943 

303 

4,463 
(M 

{') 
1,948 

(M 
23,388 

1,354 

13,490 

594 

9,898 

1,339 

33,117 

424 

6,450 

305 

4,162 

118 

2,288 

6,878 

87,686 

1,019 

23,521 

5,736 

61,691 

203 

1,972 

173 

2,183 

1,096 

12,407 

1,116 

13,870 

406 

6,310 

199 

2,614 

1,058 

7,257 

1,487 

14,878 

6,802 

49,858 

1,247 

7,518 

383 

8,633 

5,171 

33,707 

4,806 

162,988 

260 
1,033 

1,535 
9,480 

264 

2,038 

655 
(') 

3,666 
(') 

502 

8,127 

354 

4,813 

767 

57,176 

452 

4*,487 

315 

12,689 

826 
885 

54,193 
251574 

Footnotes  at  end  of  table- 


PARTNERSHIPS  IN  27  STATES 

Table    3.5- 


Business  Returns/1967  •    Partnerships 

-NUMBER  OF  PARTNERSHIPS  AND  SELECTED  INCOME  AND  DEDUCTION  ITEMS  FOR  SELECTED  INDUSTRIES -Continued 


195 


State  and   industry 


NEW  YORK 
All  industries 

Agriculture,   forestry,  and  fisheries 

Farms 

Field  crop  .farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

iVansportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps,  &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services , 

NORTH  CAROLINA 
All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 

General  merchandise  stores 

Food  stores 

Automotive  dealers - 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

Footnotes  at  end  of  table. 


Partnerships  with  and  without  net  profit 


Partner- 
ships 


(1) 


88,061 

4,545 
4,079 

247 
2,748 
1,084 

466 

476 

4,224 
2,729 
1,495 


1,131 
651 

480 

21,491 
3,763 

17,421 
659 
1,045 
3,689 
1,867 
1,272 
746 
4,116 
4,027 

33,725 

8,521 

872 

24,332 

18,119 

920 

3,309 

1,270 

1,404 

635 

2,280 

1,109 

1,500 

1,963 

984 

979 

3,496 

3,542 


18,545 

2,546 
2,261 
955 
783 
523 
285 

1,257 
823 
434 


343 
339 

(M 

5,779 
690 

5,053 
304 
292 
867 

1,325 
311 
397 
458 

1,099 

4,063 
890 

3,001 

3,853 
255 
954 

440 
293 
205 
474 
249 
680 
526 

351 
685 


(2) 


324,399 

10,557 
9,597 

504 
6,257 
2,836 

960 

1,728 

9,189 
5,764 
3,425 


3,904 
1,370 

2,534 
47,208 
9,034 
37,511 
1,502 
2,256 
7,962 
3,861 
2,773 
1,713 
8,773 
8,671 

183,840 

69,611 

2,472 

111,757 

57,237 
3,076 
6,994 
2,730 
2,961 
1,303 
5,924 
2,357 

10,359 
5,972 
3,083 
2,889 

11,721 

10,834 


52,971 

6,577 
5,921 
2,886 
1,716 
1,319 
656 

3,121 

2,217 

904 


957 
947 

(M- 

12,807 

1,789 

10,945 

678 

703 

1,925 

2,803 

677 

867 

996 

2,296 

16,353 

8,682 

11,047 
2,261 
2,055 

930 
660 
543 
984 
660 
1,842 
1,472 

993 
1,709 


Receipts 


Total 

(Thotiaand 
dollars) 


(3) 


9,840,450 

145,310 
127,956 
6,562 
33,038 
38,356 
17,354 

58,808 

410,730 
175,163 
235,567 

692,332 


72,170 
32,786 

39,384 

3,006,220 

1,326,181 

1,634,305 

78,451 

92,444 

407,778 

241,280 

130,928 

89,149 

224,142 

370,133 

3,089,833 

1,795,830 

107,717 

1,186,286 

2,356,947 

76,596 

101,912 

48,528 

33,334 

20,050 

116,916 

38,500 

111,845 

346,986 

177,648 

169,338 

688,035 

876,157 


1,531,738 

98,620 
73,318 
24,152 
24,638 
24,528 
25,302 

140,276 
53,397 
86,879 


33,214 
32,045 

851,131 
270,888 
575,119 
48,136 
36,675 
140,026 
149,945 
23,789 
37,346 
43, 554 
95,648 

47,130 
8,371 

35,874 

247,728 

7,859 

26,439 

9,631 
10,238 
10,327 
18,125 

6,530 
99,474 
88,291 

32,755 
46,219 


Business 

(Thottaarjd 
dollars) 


(4) 


9,373,906 

140,841 

123,500 

6,490 

80,071 

36,939 

17,341 

55,324 

406,089 
173,791 
232,298 

687,889 


70,556 
32,701 

37,855 

2,934,140 

1,316,274 

1,622,255 

77,275 

92,079 

406,332 

238,893 

129,646 

88,651 

221,802 

367,577 

2,706,229 

1,456,054 

104,002 

1,146,173 

2,314,769 

73,168 

100,994 

47,960 

33,001 

20,033 

114,749 

38,266 

98,298 

345,151 

176,295 

168,856 

675,517 

868,626 


1,501,485 

95,931 
70,704 
22,895 
24,205 
23,604 
25,277 

CM 

139,516 
53,116 
86,400 

104,962 


33,144 
31,976 

339,171 

265,991 

568,072 

47,585 

36,275 

139,655 

146,865 

23,148 

36,974 

42,630 

94,940 

36,304 

5,596 

(M 

28,039 

245,186 
7,609 
26,204 
(M 

9,515 
10,192 
9,964 
18,098 
5,458 
99,164 
87,987 
CM 
32,637 
46,052 


Cost  of 
goods  sold 

(Thouaand 
dolUra) 


(5) 


75,845 
67,907 

3,906 
43,253 
20,748 

7,938 

18,053 

302,356 
111,845 
190,511 


35,146 
13,714 

21,432 

2,286,877 

1,110,098 

1,142,504 

54,551 

61,951 

321,835 

189,669 

82,116 

62,375 

112,724 

257,283 

14,283 
7,739 
3,024 
3,520 

321,754 
27,895 
45,522 
23,454 
12,908 

9,160 
50,968 
23,817 
47,778 
41,286 

4,064 
37,222 

6,548 
77,940 


935,627 
61,319 
42,019 
13,745 
15,321 
12,953 
19,300 

CM 

107,891 
35,455 
72,436 


16,204 
15,809 

CM 

631,759 

208,068 

419,959 

35,203 

27,014 

115,212 

118,297 

15,947 

24,292 

20,291 

63,703 

1,398 

212 

1,186 

40,811 
3,126 

10,241 

CM 

4,037 

3,860 

4,737 

11,389 

2,653 

852 

CM 
1,417 
6,346 


Payroll 
(17)ouaand 


C6) 


1,771,166 

13,565 
10,587 
466 
4,773 
5,348 
2,978 

2,270 

87,617 
42,779 
44,838 

148,598 


17,748 
10,091 

7,657 

186,319 

58,773 

124,310 

6,533 

6,678 
19,613 
14,678 
14,549 

6,529 
31,211 
24, 514 

599,071 

518,581 

7,732 

72,758 

715,286 

15,662 

27,388 

13,744 

10,940 

2,704 

27,066 

4,175 

23,392 

88,002 

27,944 

60,058 

167,191 

362,410 


179,140 

10,610 
9,183 
2,366 
1,927 
4,f"" 
1,427 

CM 
24,795 
14,636 
10,159 


8,329 
8,230 

CM 
e<i,999 
20,318 
44,344 
4,676 
1,918 
6,582 
9,232 
1,782 
3,253 
8,890 
8,011 

3,560 
515 
CM 
2,711 

45,752 

1,441 

6,228 

CM 

3,306 

1,615 

2,799 

2,703 

761 

14,119 

11,722 

CM 

5,395 

12,306 


4,984 
4,749 

309 
2,612 
1,323 

235 

525 

9,111 
4,020 
5,091 

12,646 


2,891 
1,507 

1,384 

37,583 

11,245 

25,923 

1,158 

1,432 

3,463 

3,329 

2,134 

817 

8,399 

5,191 

302,552 

70,988 

3,533 

228,031 

44,534 

4,400 

3,121 

1,434 

992 

695 

2,311 

722 

2,289 

7,155 

1,716 

5,439 

8,955 

15,581 


29,812 

1,649 
1,433 
638 
362 
483 
166 

CM 
1,737 
1,109 
628 

1,891 


1,128 
1,089 

CM 

15,919 
3,005 

12,596 
1,102 
743 
2,949 
2,632 
376 
1,001 
1,724 
2,069 

3,222 
198 
CM 
3,004 

4,139 
341 
754 
CM 
205 
319 
299 
429 
141 

1,038 
855 

CM 

309 
828 


Deprecia- 
tion 

(Thouaand 
dallata) 


C8 


356,401 

15,307 
14,917 

343 
11,339 
3,235 

390 

1,887 

5,834 
2,685 
3,149 

7,042 

5,095 
2,021 

3,074 

25,635 
6,509 

18,815 
886 
1,858 
3,227 
1,600 
1,206 
924 
5,266 
3,848 

241,615 

11,300 

547 

229,768 

53,930 
6,523 
3,483 
2,079 
664 
740 

23,154 
1,003 
3,039 
4,079 
1,522 
2,557 
5,805 
6,844 


34,634 

8,007 
7,483 
2,328 
3,448 
1,707 
524 

CM 
1,594 
1,001 
593 


1,900 
1,882 

CM 

7,388 

1,918 

5,404 

572 

467 

1,092 

1,099 

133 

352 

657 

1,032 

6,253 

570 

CM 

5,649 

5,967 
1,537 
1,365 

cM 

182 
762 
390 
456 
238 
776 
547 

CM 
341 
864 


Net  profit 
ClesE 
loss) 

(  Thouaand 
dotlora) 


(9) 


21,555 
17,222 
577 
11,092 
5,553 
4,333 

16,262 

50,116 
33,675 
16,441 


11,585 
6,195 

5,390 

222,749 

62,787 

156,809 

8,567 

9,561 

31,215 

14,303 

14,856 

6,997 

30,718 

40,592 

554,393 

454,416 

15,964 

84,013 

775,119 

7,736 

23,769 

8,578 

9,919 

5,272 

11,043 

6,336 

12,251 

131,316 

102,854 

28,462 

>41,684 

240,984 


7,977 
6,504 
3,469 
103 
2,932 
1,473 

CM 

15,087 
9,586 
5,501 


7,091 
6,748 

CM 

55,317 
14,505 
40,486 
3,812 
2,646 
6,051 
6,082 
1,889 
4,548 
5,842 
9,616 

15,908 
4,562 
CM 
10,014 

105,767 

152 

6,608 

cM     . 

2,367 
2,880 
1,787 
3,081 
1,460 
59,621 
55,363 

cM 

18,768 
14,290 


Partrierships  with  net 
profit 


Number  of 
partnerships 


CiO) 


66,651 

3,700 

3,258 

CM 

2,317 

771 

442 

274 

3,604 
2,406 
1,197 


854 
530 

324 

18,374 

3,325 

14,815 

630 

765 

3,404 

1,542 

1,151 

549 

3,506 

3,269 

21,292 

4,881 

726 

15,686 

15,062 

578 

2,802 

1,053 

1,259 

490 

1,816 

845 

794 

1,764 

931 

833 

3,201 

3,261 


14,745 

1,997 
1,840 
881 
513 
445 
158 


Net 
profit 
(TTtouaand 


ini 


CM 


1,100 
725 
375 


246 
241 

CM 

4,705 
545 

4,148 
230 
243 
708 

1,129 
237 
368 
335 
898 

2,865 
597 
CM 
2,121 

3,208 

CM 

831 

CM 

367 
245 

CM 

377 

CM 

680 
526 

CM 

351 
485 


31,546 
27,158 
CM 
17,208 
8,829 
4,388 

21,523 

57,735 
35,301 
22,484 


12,793 
6,749 

6,044 

231,929 
65,419 

163,025 
8,576 
10,078 
31,910 
14,977 
15,467 
7,826 
32,019 
42,172 

709,217 
521,203 
16,167 
171,847 

801,835 

9,970 

24, 594 

8,989 

10,106 

5,499 

20,975 

6,575 

22,096 

132,630 

102,905 

29,725 

342,857 

242,133 


234,800 

13,655 
12,105 
3,628 
4,117 
4,360 
1,550 

CM 
15,931 
9,661 
6,320 


7,363 
7,020 

CM 

59,366 
14,882 
44,157 
3,921 
2,686 
6,400 
8,175 
2,201 
4,555 
6,242 
9,977 

19,070 
5,176 
CM 
12,558 

107,266 

CM 
6,844 

CM 
2,473 
3,010 

CM 

3,163 

CM 
59,621 
55,363 

CM 

18,768 
14,735 


196 


Business  Returns/ 1967  •   Partnerships 


PARTNERSHIPS  IN  27  STATES 

Table    3.5— NUMBER  OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS   FOR   SELECTED   INDUSTRIES— Continued 


State  and  industry 


Partnerships  with  and  without  net  profit 

Partnerships  with  net 
profit 

Number  of— 

Receipts 

Cost  of 
goods  sold 
(Thouwerd 

Payroll 

(ThoiJMmtd 

Taxes 
(Thouttnd 

Deprecia- 
tion 
(Thouaand 

Net  profit 
(less 
loss) 

(Thmiamtd 

Number  of 
partnerships 

Net 

Partner- 

Partners 

Total 

(Thousand 

Business 
(Jhouamri 

profit 

(ThouaMtd 

doltora) 

<btlara) 

dollart) 

doltara) 

doUari) 

dollari) 

dollati) 

dollaraj 

U) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(?) 

110) 

(11) 

35,390 

108,900 

2,652,787 

2,605,043 

1,331,065 

374,860 

59,709 

89,079 

469,471 

26,426 

510,407 

3,084 

7,306 

86, 259 

82, 283 

40,711 

5,782 

2,708 

6,785 

23,223 

2,172 

25,147 

2,833 

6,776 

69,929 

65,958 

34,604 

3,473 

2,454 

6,305 

16,202 

1,946 

18,100 

957 

2,377 

26,833 

25,750 

13,538 

1,088 

1,130 

2,157 

5,371 

714 

6,008 

1,106 

2,595 

28,383 

27,185 

14,587 

733 

828 

3,143 

6,164 

709 

7,123 

771 

1,804 

14,713 

13,023 

6,479 

1.652 

496 

1,005 

4,667 

522 

4,969 

251 

530 

16,330 

16,325 

6,107 

2,309 

254 

480 

7,021 

226 

7,047 

516 

2,682 

24,041 

23,682 

12, 532 

3,979 

627 

1,800 

1,242 

394 

3,160 

1,879 

4,025 

214,642 

209,913 

158,201 

40,641 

3,727 

3,564 

24, 250 

1,591 

25,987 

914 

1,981 

86,951 

83,549 

58,324 

20, 618 

1,604 

1,696 

12,073 

876 

12,908 

966 

2,044 

127,691 

126,364 

99,877 

20,023 

2,123 

1,868 

12,177 

715 

13,079 

1,291 

3,460 

139,870 

139, 128 

88,6a 

30,265 

3,075 

3,265 

21,129 

1,082 

a,  940 

737 

1,636 

35,115 

34,986 

20,947 

5,613 

1,155 

2,271 

4,535 

559 

5,107 

458 

957 

20,139 

20,023 

11,452 

4,066 

809 

1,629 

3,146 

428 

3,216 

279 

679 

14,976 

14,963 

9,495 

1,547 

346 

642 

1,389 

(M 

(M 

8,546 

20, 101 

1,216,977 

1,203,214 

905,198 

94,607 

15,782 

11,835 

95,767 

7,169 

99,277 

1,038 

2,833 

364, 622 

360,552 

296,952 

18,961 

3,688 

2,823 

23,422 

345 

24,098 

7,403 

17,055 

848,614 

838,921 

605,927 

75,508 

12,063 

8,955 

71,608 

6,269 

74,408 

423 

931 

66,090 

64,932 

48,590 

5,689 

911 

835 

5,224 

344 

5,427 

378 

932 

56,416 

54,930 

37,092 

6,838 

1,090 

842 

3,419 

347 

3,525 

1,241 

3,144 

194,606 

193,119 

154,390 

14,228 

1,997 

1,552 

12,153 

1,030 

13,209 

1,309 

2,969 

224,360 

222,996 

180, 521 

13,185 

1,782 

909 

13,688 

1,096 

14,184 

289 

625 

32,  249 

31,670 

20,  216 

3,201 

541 

289 

4,086 

289 

4,086 

563 

1,687 

72,578 

71,259 

46,698 

6,939 

1,111 

1,291 

7,186 

489 

7,398 

2,060 

4,287 

107,771 

106,120 

57,298 

15,103 

3,279 

2,173 

14,736 

1,742 

15,128 

1,140 

2,480 

94,544 

93,895 

61,122 

10,325 

1,352 

1,064 

11,116 

932 

11,451 

11,689 

49,484 

244,924 

225,  548 

12,564 

20,864 

19,704 

44,780 

27,632 

7,276 

53,508 

2,455 

22,188 

46, 359 

37,692 

3,116 

8,725 

785 

588 

5,908 

1,281 

12,023 

470 

1,032 

25,290 

25,064 

5,958 

3,433 

254 

167 

9,205 

445 

9,323 

8,764 

26,264 

173,275 

162,792 

3,490 

8,706 

18,665 

44,025 

12,519 

5,550 

32,162 

7,374 

19,261 

682,934 

678,407 

88,204 

172,453 

12, 841 

14, 639 

270,792 

6,035 

275,327 

290 

1,023 

16,162 

15,814 

4,998 

3,455 

1,125 

1,788 

3,284 

210 

3,544 

1,219 

2,632 

48,592 

47,532 

20,701 

12,777 

1,276 

2,316 

10,152 

973 

10,386 

394 

837 

18,515 

18,495 

8,974 

5,645 

508 

1,110 

3,158 

344 

3,273 

720 

1,506 

14,901 

13,916 

5,136 

4,757 

373 

331 

3,915 

524 

4,034 

105 

289 

15,176 

15,121 

6,591 

2,375 

395 

875 

3,079 

105 

3,079 

806 

1,935 

41,767 

41,536 

20,091 

12,437 

1,105 

1,682 

8,333 

660 

8,509 

636 

1,408 

21,560 

21,127 

11, 535 

3,722 

506 

893 

4,587 

4B9 

4,665 

790 

2,025 

27,678 

27,125 

10,399 

4,686 

1,167 

2,506 

1,951 

490 

4,632 

1,202 

3,034 

159,753 

159,454 

2,995 

22,399 

1,872 

1,924 

94,244 

1,104 

94,566 

798 

2,190 

132,800 

132,570 

1,337 

17,239 

1,364 

1,201 

81,378 

748 

81, 594 

404 

844 

26,953 

26,914 

1,658 

5,160 

508 

723 

12,866 

356 

12,972 

1,037 

3,531 

157, 853 

157,432 

2,219 

26,834 

1,828 

1,433 

89,667 

964 

89,906 

1,393 

3,673 

209,569 

208,357 

15,266 

86, 143 

3,962 

2,097 

58, 574 

1,144 

59,119 

11,972 

33,952 

1,114,158 

1,086,117 

693,504 

111,930 

20,999 

34,928 

116,327 

8,612 

138,990 

1,431 

3,405 

55,219 

54,  565 

35,083 

2,150 

981 

3,784 

6,624 

999 

8,986 

1,342 

3,227 

44,523 

43,919 

27, 342 

1,688 

935 

3,569 

5,018 

920 

7,356 

367 

932 

16,872 

16,737 

9,048 

431 

250 

1,624 

3,396 

310 

3,528 

678 

1,579 

25,281 

24,946 

16,827 

928 

510 

1,519 

2,367 

462 

3,313 

298 

716 

2,370 

2,236 

1,467 

329 

175 

426 

^745 

(M 

(M 

(M 

(') 

(M 

(M 

(M 

(M 

(M 

(M 

(M 

(M 

(') 

630 

2,471 

67,658 

61, 657 

29,603 

7,996 

2,426 

7,857 

^2,211 

384 

7,494 

847 

2,033 

92,283 

91,659 

65,913 

15,602 

1,543 

2,466 

8,819 

703 

9,815 

488 

1,079 

37,701 

37,446 

23,039 

9,299 

663 

988 

4,816 

428 

4,943 

359 

954 

54,582 

54,213 

42,874 

6,303 

880 

1,478 

4,003 

275 

4,872 

449 

986 

62,462 

62,176 

46,  287 

9,109 

926 

1,457 

5,383 

347 

5,854 

220 

472 

27,926 

27,216 

22,329 

1,714 

360 

872 

906 

143 

1,308 

94 

215 

24,390 

24, 169 

20,346 

1,546 

308 

761 

674 

65 

807 

3,688 

(M 
8,208 

(M 
590, 668 

(M 
582,170 

(M 
459,096 

42,050 

8,564 

(M 
5,006 

(M 
25,614 

2,584 

(') 
28,674 

523 

1,267 

192,373 

189, 266 

160, 247 

9,537 

3,650 

1,447 

5,856 

350 

6,343 

3,095 

6,799 

391,954 

386,595 

293,992 

32,109 

4,552 

3,495 

19, 512 

2,193 

22,024 

385 

913 

40,798 

39,485 

31,198 

2,324 

464 

367 

2,664 

254 

2,847 

111 

262 

14,546 

14,403 

10,293 

1,152 

177 

202 

1,227 

62 

1,249 

247 

532 

63,432 

63,038 

51,361 

3,953 

582 

451 

2,357 

189 

2,484 

653 

1,409 

137,813 

136,044 

113,476 

8,154 

1,045 

734 

5,170 

515 

5,806 

206 

415 

18,604 

18,455 

12,973 

1,686 

277 

164 

973 

153 

1,766 

316 

678 

35,291 

34, 583 

23,950 

4,152 

444 

429 

1,938 

272 

2,235 

415 

848 

23,682 

23,551 

10,741 

5,248 

663 

522 

1,404 

290 

1,636 

763 

1,742 

57,788 

57,036 

40,000 

5,440 

90O 

626 

3,779 

459 

4,001 

2,621 

11, 170 

51,439 

41,302 

2,604 

4,919 

3,173 

f,067 

8,770 

1,637 

13,779 

577 

4,650 

12,492 

6,091 

957 

2,226 

141 

64 

4,616 

319 

5,445 

141 

424 

5,486 

5,448 

448 

1,099 

53 

41 

2,171 

112 

2,190 

1,904 

6,096 

33,461 

29,763 

1,199 

1,594 

2,979 

6,962 

1,983 

1,206 

6,144 

2,062 

5,159 

165,919 

164,788 

32,589 

28,272 

3,026 

6,416 

62,133 

1,791 

62,791 

455 

956 

18,284 

18,189 

8,534 

5,266 

495 

1,026 

3,861 

396 

3,962 

287 
1  i\ 

593 
1  i\ 

7,693 
1  1^ 

7,647 

3,862 

f  11 

3,066 

1 11 

237 
I  11 

208 
1 11 

1,657 
/ 11 

252 

f  11 

1,731 
i  11 

261 

860 

8,214 

8,123 

4,068 

1,011 

142 

995 

1,195 

184 

1,284 

223 

448 

8,486 

8,409 

4,720 

1,574 

142 

420 

1,511 

221 

1,528 

151 

353 

13,360 

13,127 

4,170 

2,316 

247 

263 

3,403 

135 

3,439 

198 

575 

42,065 

41,988 

60 

7,752 

475 

611 

24,464 

198 

24,464 

139 

358 

29,362 

29,294 

- 

4,280 

283 

258 

18,960 

139 

18,960 

59 

217 

12,703 

12,694 

60 

3,472 

192 

353 

5,504 

59 

5,504 

315 

912 

34,567 

34,244 

1,460 

4,713 

363 

254 

19,849 

315 

19,849 

369 

821 

37,981 

37,796 

8,557 

5,070 

936 

2,310 

8,048 

311 

8,123 

OHIO 
All  industries 

Agriculture,   forestry,   and   fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  E  tores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps,  S:  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

OKLAHOMA 

All   industries 

Agriculture,   forestry,   and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  commvinication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing • 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

vyholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Faod  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Ealing  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels , rooming  houses, camps, &  other  lodging  places. 
Personal  services ■ 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services ■ 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services ■ 

Legal  services 

Other  services 


Footnotes  at  end  of  table- 


Business  Returns/1967  •   Partnerships 


PARTNERSHIPS  IN  27  STATES 


197 


Table    3.5— NUMBER   OF    PARTNERSHIPS   AND    SELECTED    INCOME  AND   DEDUCTION    ITEMS    FOR    SELECTED    INDUSTRIES— Continued 


State  and   industry 


OREGON 
All  industries 

Agriculture,    forestry,   and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Spec  ial  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric ,  gas ,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  s  tores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insijrance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps,  &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services , 

PENNSYLVANIA 
All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale-  and  retai 1  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade .  •  - .' 

Finance ,  insurance ,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking ,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

Footnotes  at  end  of  table. 


Partnerships  with  and  without  net  profit 


Number  of — 


artner- 
ships 


(1) 


12,092 

1,899 
1,741 
528 
733 
480 
158 


(M 


978 
393 
584 


2,891 
625 

2,238 
285 
144 
374 
312 
84 
208 
259 
572 

3,ai9 
737 

2,109 
2,146 

285 

{') 

(1) 
250 
337 

(') 
145 
128 

(*) 
394 
423 


45,813 

2,879 

2,575 

300 

1,426 

849 

305 

1,209 

3,277 
2,231 
1,047 

2,291 

867 
526 

341 

14,263 

2,185 

11,856 

625 

492 

1,746 

1,883 

953 

769 

3,151 

2,233 

11,356 

2,041 

595 

8,719 

9,302 
566 

2,030 

551 

1,085 

395 

960 

1,108 

1,076 

1,237 

834 

403 

1,154 

1,172 


(2) 


35,984 

4,655 
4,324 
1,379 
1,760 
1,185 
331 

2,145 

863 

1,282 


(^) 

6,419 

1,420 

4,915 

571 

298 

867 

671 

226 

470 

554 

1,258 

14,347 
5,814 

8,020 
5,712 

568 

(M 

563 
922 
(^) 

537 

487 

(^) 

1,150 

1,191 


172,438 

6,367 
5,679 
708 
3,132 
1,839 


6,557 

7,878 
5,467 
2,411 

6,039 

2,060 
1,169 

891 

32,188 
5,596 

26,075 
1,459 
1,197 
3,791 
3,972 
2,068 
1,732 
6,889 
4,967 

86,908 

60,364 

1,438 

25,106 

23,271 

1,422 
4,422 
1,236 
2,243 

943 
2,354 
2,389 
2,889 
2,851 
1,971 

880 
4,113 
2,831 


Receipts 


Total 

(Thoutand 
dollara) 


(3) 


82,970 
73,157 
27,517 
11,681 
33,959 
9,813 

(M 

126,009 
22,122 


20,419 

CM 
531,851 
189,946 
334,496 
39,960 
17,318 
88,899 
68,486 
14,820 
22,089 
18,811 
64,113 

49,436 
6,113 

34,907 
187,219 

11,617 
(M 

(^' 

(M 
12,778 
19,609 

(M 

43,148 
37,314 

{M 
41,427 
43,417 


93,541 
72,122 
12,167 
38,403 
21,552 
21,419 

-72,669 

399,246 
203,885 
195,361 

489,330 


93,569 
55,327 

38,242 

2,259,416 
779,028 

1,454,294 
103,232 
86,893 
302,530 
359,576 
136,502 
107,419 
170,651 
187,491 

324,743 
77,595 
36,519 

210,629 

716,599 
34,833 

80,111 

28,965 

21,355 

29,791 

46,258 

48,261 

43,915 

129,884 

101,713 

28,171 

194,838 

133,499 


Business 

(Thouaand 
dottara) 


(4) 


1,184,134 

81,172 
71,918 
27,075 
11,102 
33,741 
9,254 

(M 

121,476 
21,965 
99,511 


20,362 
(M 

(M 

524,332 
186,721 
330,275 
39,061 
16,794 
88,636 
67,161 
14,732 
21,654 
18,574 
63,663 

45,091 

3,735 

(M 

32,951 

183, 533 

(M 
11,558 

(M 

(M 

(M 
12,390 
19,217 

(M 
42,930 
37,140 

(M 
41,286 
43,188 


4,380,313 

90,729 
69,324 
11,687 
37,136 
20,501 
21,405 

70,855 

391,186 
201,596 
189,590 


87,669 
50,330 

37,339 

2,233,412 
770,571 

1,437,019 
101,913 
85,824 
301,429 
355,066 
135,4^1 
104,084 
169,317 
183,945 

305,480 
65,218 
36,123 

204,139 

707,154 

34,005 

79,531 

28,786 

21,180 

29,565 

44,802 

47,929 

47,412 

129,613 

101,599 

28,014 

193,464 

130,398 


Cost  of 

goods  sold 

(Thauaa^d 

doilora) 


(5) 


704,867 

40,633 
33,965 
13,326 

6,272 
14,367 

6,668 

CM 
91,848 
14,448 
77,400 


9,508 
(M 

(M 

391,917 

150,594 

236,130 

28,932 

12,473 

70,388 

52,126 

9,078 

14,086 

7,851 

41,196 

1,741 


1,741 
26,119 
(M 

5,396 
(M 

<!' 

(M 
5,029 
8,215 

(M 


1,760 
2,001 


55,336 
42,768 
6,486 
24,102 
12,180 
12,568 

41,533 

286,030 
135,455 
150,575 


49,079 
27,247 

21,832 

1,670,730 

620,673 

1,031,653 

72,520 

60,761 

239,056 

291 , 598 

89,765 

66,510 

90,484 

120,959 

12,328 

491 

7,149 

4,688 

160,691 

15,913 

33,678 

13,719 

7,593 

12,366 

21,417 

29,759 

20,791 

6,914 

3,017 

3,897 

2,979 

29,240 


Payroll 


(Thouaand 
doltara) 


(6) 


170,369 

14,652 

13,475 

5,016 

663 

7,796 

1,177 

(M 

23,980 
4,979 
19,001 

39,283 


6,035 
(M 

(M 

43,611 
10,379 
32,322 
4,123 
1,519 
6,CH7 
5,431 
1,817 
1,961 
5,071 
6,353 

3,113 
543 
(M 
1,628 

39,683 
(M 

3,113 
(M 
<!' 

(M 

2,457 
2,830 

(M 
9,677 
8,324 

(M 

7,082 

12,235 


611,285 

12,038 
7,688 
1,983 
1,879 
3,826 
4,350 

14,420 

86,576 
48,685 
37,891 

110,415 


22,453 
15,653 

6,800 

178,914 
48,893 

128,337 
11,791 
8,104 
20,253 
19,776 
14,557 
10,438 
25,069 
18,349 

39,767 
14,562 
7,596 
17,609 

146,207 

7,864 

17,429 

8,702 

5,758 

2,969 

7,897 

5,944 

8,930 

17,755 

11,986 

5,769 

36,752 

43,636 


f Thoua 
dtlla. 


(7) 


27,250 

3,677 
3,297 
1,432 
1,088 
777 
380 

(M 
2,834 
393 
2,441 


1,073 

(M 

6,226 

1,942 

4,180 

507 

290 

812 

632 

192 

296 

572 

879 

4,012 
263 
(M 
3,704 

3,962 
(M 

408 
(M 

<;' 

(M 

543 
319 

(M 
586 
447 

(M 
665 
733 


90,344 

2,043 
1,630 
363 
631 
636 
413 

1,641 

7,062 
4,160 
2,902 


3,093 
2,180 

913 

23,520 
6,355 

16,967 
1,775 
903 
2,083 
2,441 
1,554 
1,243 
3,763 
3,205 

29,453 

1,233 

513 

27,707 

14,657 

1,448 

1,926 

1,015 

499 

412 

851 

906 

2,240 

1,694 

1,121 

573 

2,924 

2,668 


Deprecia- 
tion 

(Thouaand 


(8) 


44,191 

7,325 
7,020 
2,837 
1,973 
2,210 
305 

(M 

4,497 

640 

3,857 

8,892 


(M 

7,121 

2,775 

4,309 

445 

554 

924 

689 

161 

183 

600 

753 

7,149 
430 
(M 
6,659 

7,498 
(^i 

654 
(M 
(M 

(M 

1,152 

1,993 

(M 

574 

336 

CM 

662 

367 


139,071 

6,438 
5,958 

968 
3,931 
1,059 

480 


8,491 
5,286 
3,205 

9,325 


6,186 
3,541 

2,645 

25,585 
5,902 

19,265 
1,835 
2,089 
2,868 
2,329 
1,235 
1,265 
4,628 
3,016 

49,988 

1,449 

551 

47,988 

27,008 
3,533 
3,430 
1,637 
530 
1,263 
5,140 
1,200 
7,870 
1,765 
1,129 
636 
2,193 
1,877 


Net  profit 
(less 
loss) 

(  Thousand 
dotlara} 


Partnerships  with  net 
profit 


(5) 


1&4,844 

13,101 
12,267 
3,273 
^1,221 
10,215 
834 

(M 
9,519 
3,832 
5,687 


4,065 

(M 

36,088 
10,676 
24,761 
2,913 
946 
3,820 
3,733 
1,724 
2,351 
1,481 
7,793 

12,713 
2,791 

(M 
3,715 

69,212 

(^S 
2,474 

(^i 

(M 

(M 
2,055 
3,986 

(M 

20,685 

18,586 

('i 

21,318 

15,871 


599,254 

15,723 
10,300 
1,787 
4,578 
3,935 
5,423 

766 

49,497 
31,668 
17,829 


13,394 
7,513 

5,881 

156,915 
39,771 

114,015 
4,389 
6,049 
17,391 
19,312 
13,332 
10,607 
22,796 
20,139 

49,963 
34,201 
11,110 
4,652 

260,614 

2,430 

17,821 

3,681 

6,450 

7,690 

9,190 

8,372 

582 

76,140 

66,424 

9,716 

113,310 

32,769 


Number  of 
partnerships 


(10; 


8,754 

1,090 
985 
402 
279 

304 
106 


(M 


794 
362 
431 


(M 

CM 

2,301 

509 

1,764 

233 

(M 

343 
275 
84 
158 
158 
446 

1,935 
430 
(M 
1,303 

1,758 
(M 

254 
(M 
(M 

(M 


(M 


174 
262 


(M 


145 
128 


Net 
profit 
(Thouaand 
doltara) 


(111 


294 
423 


35,825 

1,924 
1,692 
(M 

985 
530 
232 


2,747 

1,934 

813 


760 
449 

310 

12,027 

1,769 

10,037 

444 

413 

1,568 

1,532 

820 

640 

2,808 

1,812 

7,444 

1,242 

522 

5,681 

7,827 
412 

1,711 
404 
937 
371 
665 
979 
708 

1,178 
804 
373 

1,153 

1,021 


182,946 

18,724 

17,107 

5,259 

1,428 

10,420 

1,617 

(M 

12,437 
4,228 
8,209 


4,093 
(M 

(M 

38,635 

11,289 

26,695 

3,178 

(M 

4,106 

3,922 

1,724 

2,451 

1,863 

7,987 

16,178 
4,047 
(M 
5,924 

71,038 
(M 
2,573 

<?' 
(M 

(M 

2,608 
4,084 
(M 
20,685 
18,586 
(M 
21,389 
15,871 


661,047 

18,806 

13,035 

(M 

6,064 

4,644 

5,771 

6,492 

51,314 
32,380 
18,934 

51,560 


13,701 
7,777 

5,924 

164,829 
41,645 

120,035 
6,114 
6,406 
18,018 
20,432 
13,837 
10,866 
23,441 
20,921 

84,018 
38,394 
11,530 
34,094 

267,392 

3,304 

18,125 

3,896 

6,537 

7,692 

9,421 

8,450 

4,699 

76,716 

66,921 

.9,795 

113,415 

33,262 


198 

PARTNERSHIPS  IN  27  STATES 


Business  Returns/ 1967  •   Partnerships 


Table    3.5— NUMBER   OF    PARTNERSHIPS   AND    SELECTED    INCOME  AND  DEDUCTION    ITEMS    FOR    SELECTED    INDUSTRIES— Continued 


State  and  industry 


Partnerships  with  and  without  net  profit 


Number  of — 


Partner- 
ships 


Receipts 


Total 

f Thousand 
dollara) 


Business 

(ThouMond 


Cost  of 
goods  sold 

(Thoutand 
dot  tart) 


Payroll 

(Thoumand 


Taxes 
(Thou»erd 


Deprecia- 
tion 

(ThoUM^d 

dot  I  art) 


Net  profit 

(less 

loss) 

(Thouaand 

dotlara) 


Number  of 
partnerships 


Partnerships  with  net 
profit 


TENNESSEE 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  s  tores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,   brokers,    and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and    barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,   repair,   and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 

TEXAS 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction ■ 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholusaie  and  retail  trade ■ 

V/h jlcsalc  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment' 

General  merchand  ise  stores 

Food  stores 

Automotive  dealers 

Apparul  and  accessory  stores ■ 

Furniturt",  home  furnishings,  and  equipment 

Katiiig  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,    brokers,  and  service 

Real   estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and    tiarber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


18,834 

2,733 

2,527 

T,6 

1,251 

529 

206 

62 

1,294 

740 
554 


437 
361 

(') 

6,214 
573 

5,611 
447 
597 
778 

1,273 
379 
406 
552 

1,178 

3,833 
596 
359 

2,878 

3,550 
313 
935 
436 
424 
(M 
374 
400 
354 
545 
338 
207 
387 
245 


60,828 

10,770 

10,041 

2,987 

6,206 

848 

728 

2,312 

2,958 
1,707 
1,251 

1,833 


960 
579 


12,980 

2,696 

10,150 

808 

707 

1,56^ 

2,288 

506 

924 

1,307 

2,046 

18,584 
3,496 
1,446 

13,642 

10,153 
554 

1,785 
411 

1,069 
305 

1,543 

1,257 
642 

1,301 
746 
555 
954 

2,117 


57,796 

6,176 
5,663 
1,725 
2,665 
1,273 
513 

220 

2,946 
1,621 
1,325 

1,584 


910 
750 

CM 

14,197 
1,369 

12,714 
1,188 
1,387 
1,731 
2,682 
947 
907 
1,235 
2,637 

22,611 

11,894 

1,139 

9,578 

8,902 
864 

1,955 
953 
852 
(M 

905 
854 

1,035 

1,375 
865 
510 

1,198 
696 


188,789 

27,287 
25,421 
7,644 
15,223 
2,554 
1,866 

16,617 

6,456 
3,676 
2,780 


2,432 

1,306 

1,126 

30,274 
6,575 

23,373 
1,967 
2,157 
3,639 
5,087 
1,086 
2,123 
2,865 
4,449 

73,069 

26,483 

3,733 

42,853 

27,054 
2,178 
4,023 
895 
2,214 
914 
3,697 
2,608 
1,625 
4,065 
2,572 
1,493 
3,235 
5,623 


64,725 
44,825 
10,633 
23,204 
10,988 
19,900 

14,508 

219,293 

65,039 

154,254 

111,414 

24,740 
21,541 

0) 

1,040,454 

299,111 

727,381 

95,128 

66,099 

139,550 

180,318 

39,136 

59,739 

30,343 

117,068 

80,729 
21,158 
12,499 
47,072 

252,049 

36,355 

23,628 

15,889 

6,505 

20,460 
16,103 
17, 520 
81,675 
55,503 
26,172 
40,072 
16,236 


5,389,566 

465,973 
382,345 
140,907 
222,340 
19,098 
83,628 

313,384 

555,431 
169,320 
386,111 

355,726 

82,850 
£0,007 

22,843 

2,386,955 
859,824 

1,508,788 
137,607 
104,775 
303,197 
473,843 
47,886 
108,744 
83,995 
243,741 

440,737 
56,400 
90, 501 

293,836 

783,227 

33,338 

70,845 

19,891 

22,334 

28,620 

66,221 

42,109 

32,842 

245,658 

168,650 

77,008 

134,252 

157,962 


62,510 
42,720 
10,146 
22,486 
10,088 
19,790 

13,423 

217,372 

64,753 

152,619 

110,942 

24,202 
21,447 

(M 

1,032,304 

297,407 

721,057 

93,889 

65,930 

139,225 

178,824 

38,277 

58,649 

30,105 

116,158 

74,655 
18,774 
12,386 
43,495 

244,899 
31,677 
23,297 
15,572 
6,495 

20,223 
16,074 
15,851 
81,592 
55,469 
26,123 
40,027 
16,158 


5,227,922 

453,134 
370,462 
137,011 
214,879 
18, 572 
82,672 

286,851 

546,776 
167,956 
378,820 


81,491 
58,762 

22,729 

2,356,705 
847,883 

1,490,954 
135,142 
103,528 
301,654 
467,953 
47,391 
106,786 
83,302 
245,198 

378,696 
33,637 
88,756 

256,303 

767,661 

32,084 

69,782 

19,772 

22,166 

27,84A 

64,790 

41,765 

31,485 

243,336 

166,618 

76,718 

131,976 

152,443 


40,952 
23,714 

3,783 
13,689 

6,242 
17,238 

7,627 

164,022 
41,581 
122,441 

84,491 

13,316 
10,859 

(') 

817,246 
255,745 
550,385 
73,139 
49,574 
U4,647 
147,419 
25,407 
41,019 
17,014 
82,166 

9,115 

6,799 

677 

1,639 

59,631 
17,276 
9,460 
6,149 
2,802 
(M 
11,092 
10,811 
6,159 
1,696 

1,696 
1,830 
1,307 


3,151,177 

305,439 
245,109 

72,058 

164, 590 

9,461 

59,330 

103,151 

434,507 
111,445 
313,061 

247,324 


54,296 
42,644 

11,652 

1,849,003 

709,328 

1,125,657 

106,818 

68,340 

248,487 

389,986 

30,540 

70,405 

40,865 

170,216 

31,473 
4,382 
7,548 

19,543 

132,910 

10,328 

30,512 

9,145 

10,598 

10,769 

27,799 

24,576 

11,209 

7,444 

1,895 

5,549 

2,248 

18,794 


3,588 

2,611 

567 

1,198 

845 

977 

2,070 

47,802 
15,851 
31,951 

19,557 


3,616 
3,389 

55,965 
11,919 
53,137 
7,139 
4,810 
8,009 
9,805 
3,560 
4,757 
5,457 
9,590 

6,287 
2,747 
2,326 
1,214 

44,361 
7,029 
6,633 
4,436 
2,084 
(M 
2,406 
1,999 
1,998 

13,517 
9,089 
4,428 
6,254 
4,525 


638,921 

37,988 
30,983 
16,300 
13,019 
1,664 
7,005 

22,678 

105,326 
37,231 
68,095 

69,600 

13,850 
10,157 

3,593 

178,882 
46,664 

130,938 
10,811 
9,717 
17,765 
30,514 
5,492 
11,283 
19,155 
26,201 

35,629 

3,453 

16,300 

15,875 

174, 505 

5,566 

a, 544 

7,353 

8,332 

5,859 

9,791 

8,014 

8,095 

52,147 

30,860 

21,287 

28,529 

40,819 


26,305 

740 
618 
177 
311 
130 
122 


3,855 
1,616 
2,239 


787 
693 

(M 

8,980 

1,726 

7,164 

831 

525 

1,491 

1,052 

393 

546 

664 

1,662 

4,234 
293 
141 

3,800 

5,721 

2,768 

662 

510 

125 

203 
189 
465 
735 
523 
212 
456 
233 


7,826 
7,001 
2,956 
3,424 
621 
825 

9,710 

8,269 
3,123 
5,146 

5,110 


2,736 
2,459 

277 

20,294 
5,477 

14,639 
1,511 
1,806 
1,803 
3,207 
616 
1,201 
1,663 
2,832 

33,271 

2,721 

876 

29,674 

13,758 

1,697 

1,617 

506 

453 

658 

835 

974 

2,037 

3,196 

1,862 

1,334 

1,354 

2,o;8 


51,583 

5,187 
4,279 
1,525 
1,991 
763 
908 

1,051 

3,762 
1,625 
2,137 


2,848 
2,580 

8,500 
2,197 
6,179 
984 
548 
1,117 

i,oai 

225 

496 

680 

1,104 

10,427 

23 

168 

10,236 

16,883 

10,275 

1,436 

1,177 

183 

(M 

1,915 

521 

1,207 

809 

562 

247 

447 

273 


224,931 

33,702 
29,998 
12,954 
15,491 
1,553 
3,704 

23,980 

9,086 
3,400 
5,686 

16,095 


4,823 
3,099 

1,724 

25,634 
8,479 

15,850 
1,755 
2,770 
2,740 
3,085 
385 
1,259 
2,105 
2,750 

71,235 

920 

1,875 

68,440 

40,175 

7,521 

3,626 

990 

493 

2,143 

12,265 
1,915 
5,889 
3,773 
1,935 
1,838 
2,371 
2,715 


6,741 
7,216 
1,274 
3,678 
2  264 
*475 

1,304 

22,492 
9,615 
12,876 


2,524 
2,829 

52,414 
13,244 
48,388 
5,798 
5,245 
7,432 
7,736 
4,149 
4,612 
2,782 
9,633 

22,563 
6,922 
6,597 

9,044 

77,744 

^8,741 

3,277 

2,248 

721 

(M 

2,206 

1,380 

4,242 

48,139 

33,133 

15,006 

21,596 

5,645 


539,790 

19,625 
13,338 
17,394 
^7,331 
3,275 
6,287 

40,429 

42,013 
22,304 
19,709 

23,821 

^702 
^5,123 

4,421 

108,578 

32,800 

75,024 

5,345 

7,083 

11,413 

15,463 

3,583 

7,585 

5,853 

17,598 

45,218 
9,354 
26,432 
10,432 

259,235 

'833 

12,518 

1,997 

4,444 

6,077 

9,168 

6,475 

^755 

117,866 

89,333 

28,533 

68,010 

46,786 


14,  U7 

1,704 
1,655 
373 
952 
330 
49 

1,082 
638 
444 


236 
234 


CM 


5,110 
531 

4,550 
390 
439 
633 
986 
318 
331 
447 

1,007 

2,850 
421 
284 

2,145 

2,668 
177 
750 
435 
250 


CM 


223 
301 
254 
520 
338 
182 
287 
145 


40,510 

5,995 
5,484 
2,187 
2,950 
347 
510 

1,201 

2,293 

1,363 

930 

1,321 


581 
403 

CM 

9,559 

2,039 

7,416 

495 

526 

1,170 

1,755 

357 

653 

813 

1,647 

11,475 
1,938 
1,200 
8,337 

7,955 
220 

1,436 
308 
873 
256 

1,061 
927 
367 

1,274 
722 
552 
954 

1,715 


Footnotes  at  end  of  table- 


Business  Returns/ 1967  •   Partnerships 


199 


PARTNERSfflPS  IN  27  STATES 


Table    3.5-NUMBER  OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION   ITEMS   FOR  SELECTED   INDUSTRIES -Continued 


State  and   industry 


VIRGINIA 
All  industries 

Agriculture,   forestry,   and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

I'ransportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, camps, &  other  lodging  places 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  phi-sicians  and  curge'jns 

Other  medical  services 

Legal  services 

Other  services 

WASHINGTON 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms , 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Special  trade  contractors 

Other  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  s  tores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service 

Real  estate 

Services 

Hotels, rooming  houses, cajnps,&:  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning 

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 


Partnerships  with  and  without  net  profit 


Number  of— 


Partner- 
ships 


(1) 


H,29i 

1,884 
1,754 
368 
964 
422 
(') 
157 

1,413 
888 
525 

442 


339 
286 

3,499 
513 

2,961 
229 
135 
735 
716 
132 
127 
480 
408 

3,683 
869 

2,711 

2,805 
139 
855 
207 
397 
250 

320 

e) 

346 
252 
93 
490 
430 


16,613 

2,001 
1,676 
468 
589 
619 
325 

e) 

900 
393 
507 


338 
254 

3,586 
386 

3,092 
248 
209 
336 
626 
99 
127 
861 
586 

6,115 
1,701 
(1) 
4,316 

2,366 
312 
326 

(M 

(1) 

(M 
380 
442 
233 
341 
217 
124 
336 
497 


(2) 


53,337 

4,505 
4,019 
809 
2,199 
1,011 
('5 
339 

3,252 
2,050 
1,202 


815 
650 

7,819 

1,300 

6,470 

513 

281 

1,617 

1,558 

265 

307 

969 

955 

27,008 
17,623 

9,154 

8,193 
504 

1,942 
548 
869 
525 

639 

1,180 

894 

236 

1,697 

1,730 


55,475 

4,680 
3,372 
1,327 
1,201 
1,344 
808 

1,976 

844 

1,132 


691 
516 

8,009 
884 

6,826 
592 
499 
724 

1,328 
235 
271 

1,796 

1,381 

29,475 
14,307 

14,922 

8,623 
399 
680 

e) 

1,379 

1,251 

611 

1,419 

961 

458 

1,045 

1,339 


Receipts 


Total 

(Thouuand 


(3) 


1,069,085 

68,957 
57,430 
6,659 
40,144 
10,677 

31,549 

129,196 

47,718 
31,478 


24,426 
18,497 

410,892 
91,173 

316,262 
30,245 
15,959 
84,952 
95,929 
9,215 
19,181 
25,355 
35,426 

94,847 
12,360 

76,712 

254,793 

19,332 

29,383 

14,598 

6,048 

8,737 

17,559 

(^; 

56,042 
45,228 
10,814 
63,841 
63,635 


1,279,713 

101,942 
78,898 
27,894 
20,090 
30,914 
23,044 

(') 
160,028 

31,652 
128,376 


25,136 
15,497 

537,233 

123,207 

399,602 

28,097 

34,819 

78,765 

115,742 

20,173 

20,195 

53,291 

43,520 

108,370 
18,349 

88,571 


Business 

(Thouaimd 
dotlara) 


(4) 


1,037,095 

68,020 
56,631 
6,571 
39,891 
10,169 

31,421 

127,767 
47,658 
80,109 


24,202 
18,323 

403,219 
87,927 

311,841 
29,927 
15,768 
84,590 
95,352 
8,738 
17,344 
25,154 
34,968 

86,899 
10,262 

70,933 

241,501 
19,513 
29,078 
14,366 
5,977 
3,735 

17,451 

56,013 
45,213 
10,300 
63,791 
51,815 


1,229,535 

97,732 
74,952 
26,617 
19,277 
29,053 
22,780 

158,165 
31,330 
126,735 


23,087 
14,436 

{^) 

530,528 

126,707 

394,513 

27,447 

34,24^ 

78,247 

114,357 

19,712 

19,757 

57,799 

42,950 

38,664 
6,367 

80,922 


Cost  of 
goods  sold 

dotUri) 


(5) 


236,371 

222,268 

15,908 

15,750 

15,520 

15,006 

(') 

(1) 

M 

(M 

fM 

V) 

22,691 

11,713 

12,763 

12,313 

10,737 

10,071 

69,117 

68,832 

54,392 

54,730 

14,225 

14,052 

42,473 

41,313 

47,162 

46,765 

543,915 

48,320 
39,901 

3,304 
31,074 

5,523 

17,051 

91,205 
30,724 
60,431 


13,303 
10,333 

{') 

297,835 
60,678 

234,608 
22,060 
12,555 
69,829 
77,031 
5,502 
10,591 
14,937 
22,103 

4,594 

3,464 

34,883 
4,585 

13,699 
7,301 
2,313 
3,535 

(M 

10,997 


670,041 

50,020 
35,454 
10,849 
11,067 
13,533 
14,566 

123,602 

18,816 

1(X,786 


15,253 
7,036 

375,854 
99,475 

270,333 
17,859 
23,166 
61,299 
83,927 
11,595 
12,905 
28,057 
26,525 

3,781 
524 

3,117 

30,260 
6,565 
3,523 

(^) 

5,340 
5,052 
2,161 
1,983 
252 
1,731 

5,636 


Payroll 

(Thouaartd 


(6) 


161,009 

4,990 
3,632 

341 
2,083 
1,203 

7,101 

31,917 
15,126 
16,791 


3,120 
2,339 

34,525 
7,983 

26,217 
2,703 
881 
4,634 
6,312 
1,163 
2,278 
3,815 
3,931 

8,144 
3,235 

4,157 

58,939 
2,354 
8,738 
5,793 
1,741 
1,204 

2,706 

e) 

8,335 

6,506 

1,879 

12,874 

22,636 


185,118 

14,767 
9,495 
2,326 
1,857 
5,312 
5,272 

23,397 
7,132 

21,765 

21,325 


4,459 
2,926 

56,748 
8,742 

46,928 
2,543 
4,730 
6,394 
9,239 
3,139 
2,231 

13,059 
4,943 


Taxes 


(7) 


23,369 

1,224 

1,085 

127 

523 

430 

461 

2,233 
1,147 
1,086 


634 
567 

4,531 
1,553 
2,958 
309 
103 
738 
684 
111 
183 
410 
415 

7,732 
755 

6,926 

5,581 
1,176 
797 
483 
113 
196 

401 

667 

550 

117 

1,259 

1,131 


37,701 

3,025 

2,463 

1,114 

551 

798 

562 

2,457 

814 

1,643 

3,152 


1,450 
1,233 

9,585 

1,451 

7,954 

640 

762 

1,072 

1,420 

507 

363 

2,426 

764 


Deprecia- 
tion 

f  Thouaend 
doitara) 


(8) 


4,324 

11,121 

772 

2,311 

(M 

('! 

3,900 

8,746 

53,629 

6,797 

2,704 

919 

3,949 

652 

(}) 

(M 

M 

V) 

fM 

V) 

3,118 

310 

375 

233 

2,852 

508 

15,435 

1,852 

11,032 

1,283 

4,353 

564 

3,469 

903 

16,227 

1,370 

43,515 
4,489 
4,301 

778 
2,722 

301 

3,573 

2,984 
1,195 
1,789 


1,679 
1,510 

4,498 

1,528 

2,933 

309 

134 

637 

556 

63 

258 

464 

512 

18,107 
226 

17,756 

5,567 

1,280 

1,427 

840 

140 

447 

483 

468 

375 

93 

693 


55,524 

7,867 
7,026 
2,579 
1,877 
2,570 
841 

2,860 

798 

2,062 


2,117 
1,704 

5,791 
1,063 
4,600 

544 
685 
713 
683 
186 
144 
1,099 
541 

26,534 
785 

25,551 

6,564 

1,955 

466 

(') 

(') 

439 
1,597 
230 
765 
509 
256 
397 
665 


Net  profit 
(less 
loss) 

(Thouaand 
dollon} 


(9) 


172,546 

6,897 
5,639 
1,387 
1,990 
2,262 

2,587 

15,384 
6,403 
3,931 

4,299 


4,320 
3,458 

33,485 
10,909 
22,275 
2,183 
1,070 
4,310 
3,951 
1,027 
2,507 
2,390 
4,332 


188,391 

21,805 
19,069 
8,195 
3,318 
7,556 
2,736 

16,417 
6,512 
9,905 

8,978 


1,793 
1,940 

42,921 
9,413 

32,866 
2,859 
1,649 
4,330 
3,943 
2,153 
2,111 
6,414 
4,407 

6,617 
5,660 

430 

89,484 
1,780 
3,704 

(^) 

C) 

4,133 

3,347 

1,677 

35,960 

30,345 

5,615 

24,662 

14:216 


Partnerehipe  with  net 
profit 


Number  of 
partnerships 


(10) 


10,608 

1,369 
1,313 


270 
670 
373 


(^) 


1,186 
739 
447 


264 
261 

(M 

2,970 
471 

2,474 
202 
109 
674 
567 
132 
97 
406 
286 


6,816 

1,369 

2,672 

232 

fM 

(') 

1,759 

1,584 

97,891 

2,352 

2,218 

115 

6,291 

752 

1,967 

e) 

1,876 

348 

2,443 

245 

(M 

(^) 

2,376 

246 

{^) 

(^) 

37,192 

321 

30,336 

228 

6,306 

93 

33,622 

441 

15,552 

374 

12,348 


Net 
profit 
(TUtu»ti}d 
dotUra) 


(11) 


191,416 

8,068 
6,733 
1,595 
2,789 
2,349 
('! 
2,602 

16,049 
6,994 
9,055 


5,016 
3,605 

34,808 
11,238 
23,269 
2,200 
1,117 
4,627 
4,379 
1,027 
2,550 
2,929 
4,440 

20,732 
5,990 

12,271 

99,219 
2,443 
6,428 

1,982 

2,449 
(^J 

2,416 
(1) 

37,201 
30,395 

6,806 
33,622 
15,107 


222,676 


1,455 

25,460 

1,210 

22,490 

345 

9,543 

393 

4,255 

472 

8,637 

245 

2,970 

(^) 

e) 

758 

17,467 

338 

6,393 

420 

10,574 

437 

10,126 

261 

2,542 

230 

2,027 

(^) 

(M 

2,822 
300 

45,132 
9,722 

2,443 

34,682 

175 

3,097 

135 

1,693 

281 

4,631 

619 

9,010 

97 

2,194 

102 

2,170 

665 

6,913 

388 

4,969 

3,925 

29,212 

1,083 
(M 

9,783 
(M 

2,763 

18,850 

2,540 

92,337 

203 

2,478 

326 
(M 

3,704 

(M 

h) 

282 

6,033 

393 

3,381 

208 

1,795 

316 

35,964 

217 

30,345 

99 

5,619 

310 
497 

24,761 
14,'216 

I 


Footnotes  at  end  of  table- 


200 


Business  Returns/ 1967  •    Partnerships 


PARTNERSHIPS  IN  27  STATES 

Table    3.5— NUMBER   OF   PARTNERSHIPS  AND   SELECTED   INCOME  AND  DEDUCTION    ITEMS   FOR   SELECTED    INDUSTRIES —Continued 


State  and   industry 


artnerships  with  a;:j 


ct   pr- 


Numbi-r  of — 


Partner- 
ships 


Receipts 


Busi[,esE 
dolton) 


Cost  oi 

goods   solJ 

(Thouaand 

dotlara) 


f  Diousand 
dollars) 


Deprecia- 

tior. 
(  TTiouaond 
dntlara) 


Net  profit 

(less 

lo=i  ) 


partr.crshipE   w 
pr-iil 


Number  or 
parthtrships 


Net 
profit 
(Thouftri 
dalUtt 


(1) 


(2) 


(*) 


IJ 


1 1'  t 


(10) 


All  industries - 


Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Livestock  farms 

Other  farms 

Other  agriculture,  forestry,  and  fisheries. 

Mining 

Contract  construction 

Special  trade  contractors 


Other  construction - 


Manufacturing 

transportation,  conmiunication,  electric,  gas,  and 

sanitary  services 

Trucking  and  warehousing 

Other  transportation,  communication,  electric,  gas, 
and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment- 
General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessary  stores 

Furniture,  home  furnishings,  and  equipment 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate 

Finance 

Insurance  agents,  brokers,  and  service. 
Real  estate 


Services 

Hotels, rooming  houses, camps, &:  other  lodging  places- 
Personal  services 

Laundries  and  dry  cleaning  

Beauty  and  barber  shops 

Other  personal  services 

Business  services 

Automobile  parking,  repair,  and  services 

Amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Other  medical  services 

Legal  services 

Other  services 


17,689 

i,234 
.4,057 

1,131 

2,<;7:' 

453 

(^) 

(M 


480 
320 


258 
148 

(M 

4,509 
403 

4,091 
475 
103 
621 
745 
75 
197 

1,055 
820 

4,043 

1,058 

138 

2,852 

2,993 
265 
482 

(^) 
250 

(^)' 
214 
386 
319 
539 
"329 
211 
431 
357 


50,296 

10,456 
9,798 
3,172 
5,520 
1,106 
(M 
(M 

1,687 

1,0X 

653 


568 
300 

(M 

9,806 

915 

8,845 

1,078 

237 

1,379 

1,613 

190 

422 

2,169 

1,757 

17,739 

9,310 

275 

8,154 

7,863 
673 

1,043 

(1) 
525 

(1) 
553 
796 
811 

1,977 

1,437 
540 

1,192 
818 


94,541 
90.986 
23,445 
54,941 
12,600 
(') 

(M 
83,653 
47,088 
36,565 


25,491 
16,358 

568,713 
95,301 

467,544 
60,777 
14,991 

109,050 

109,569 
13,000 
24,902 
64,002 
71,253 

68,398 

12,810 

3,223 

52,365 

234,973 
10,311 
19,553 

(M 

9,302 

(^) 
14,174 
22,298 

9,126 
84,590 
65,474 
19,116 
51,502 
23,419 


1,173,194 

90,108 
86,586 
22,691 
52,635 
11,260 

{') 

(M 
82,077 
45,992 
36,035 


25,048 
16,181 

(1) 

563,236 
94,595 

462,816 
59,555 
14,870 

108,385 

108,416 
12,806 
24,701 
63,307 
70,776 

61,900 
7,775 
3,069 

51,056 

232,455 
10,067 
19,380 

(') 

9,236 

(') 
14,155 
22,174 

9,098 
83,195 
65,357 
17,838 
51,050 
23, 336 


66.: ,  i65 

46,135 
45,074 
12,146 
25,140 

7,738 

(') 

(') 
54,132 
28,933 
25,199 


15,190 
10,493 

(^) 

413,458 
77,975 

332,845 
44,390 
10,622 
85,487 
86, 709 
8,609 
17,207 
30,393 
48,923 

5,381 

11 

170 

5,700 

45,366 
4,453 
8,878 

(') 
9,994 
15,293 
3,233 
1,859 
703 
1,156 

1,651 


5,212 

5,017 

1,243 

1,609 

2,165 

(*) 

(') 

17,371 
11,424 
6,447 

19,097 

6,102 
3,531 

44,230 
5,382 

37,411 
4,834 
1,361 
7,538 
5,173 
1,076 
1,921 
9,382 
5,626 

4,264 

1,859 

157 

2,248 

41,552 

2,141 
4,411 
(') 
3,649 
(') 
2,190 
1,327 
1,193 
14,700 
10,757 
3,943 
9,851 
5,739 


28,059 

3,641 
3.581 
1,099 
1,998 
484 
(M 
(') 

1.520 
826 
694 


(^) 

7,695 
803 

6,596 
666 
200 
735 

1,251 
157 
466 

2,247 
824 


3,646 
619 
527 

(') 
214 

(^) 
93 
326 
373 
840 
560 
280 
492 
376 


41,883 

9,221 
9,117 
2,493 
5,448 
1,176 
(') 
(') 
1,988 
1.052 
936 


2,525 

1,500 

(') 
7,653 

976 
6,516 

872 

254 
1,004 

702 
73 

218 
2,332 
1,061 

11,090 

306 

14 

10,770 

6,023 

1,204 
781 

(') 
208 

(') 
125 

1,446 
894 
909 
426 
483 
422 
242 


200,498 

17,777 
17,101 

4.349 
11.545 

1,207 

(') 

(M 
12,517 

7,346 

5,171 

12,665 

3.788 
1,936 

(M 

42.581 
4,227 

37.678 
4,773 
1,253 
6,611 
9,102 
1,298 
1,544 
7,883 
5,209 

10,672 
5,830 
1,494 
3,348 

99,603 

1,530 
4,530 
(') 


(') 

1,119 

2,332 

1,699 

48,882 

38,931 

9,951 

30,964 

8,547 


13,326 

3,343 
3,195 

859 
2,032 

»5 

(') 

720 
401 
319 


(Uj 


213,393 

20,120 
19,438 

4,836 
12,935 

1,667 

0-) 

(') 
12,670 
7,492 
5,178 

13,604 


228 

4,022 

119 

2,170 

(M 

(^) 

3,765 

44,052 

347 

4,390 

3,403 

38,936 

396 

4,927 

49 

1,306 

536 

6,772 

720 

9,112 

69 

1,302 

173 

1,605 

878 

8,026 

582 

5,936 

2,327 

17,040 

446 

7  147 

(M 

1,768 

8,399 

2,287 

100,967 

165 

1,998 

379 

4,711 

(.'■) 

(') 

(A 

V) 

<;' 

0) 

(M 

214 

2,515 

245 

1,799 

465 

48,942 

303 

38.950 

162 

9,992 

407 

31,0o5 

3D2 

8,655 

■"■Estimate  not  shown  separately  because  of  high  sanpling  variability.   However,  the  data  are  included  in  the  appropriate  totals, 

^Net  loss  exceeds  net  profit. 

NOTE;  Estimates  for  "Wholesale  and  retail  trade  not  allocable"  and  "Nature  of  business  not  allocable"  are  not  shown  separately  because  of  high  sampling  variability.  However, 

the  data  are  included  in  the  appropriate  totals. 

Estimates  are  rounded  and  may  not  add  to  totals. 

See  text  for  explanatory  statements  and  "Description  of  the  Sanples  and  Limitations  of  the  Data." 


1 


Business  Returns/1967  •  Partnerships 


PARTNERSHIPS  IN  23  STATES 


201 


Tpble    3.6— NUMBER   OF    PARTNERSHIPS,    RECEIPTS,    AND    SELECTED  DEDUCTION    ITEMS,    BY    INDUSTRIAL  DIVISION 


State  and  industrial  division 


N amber 

of — 

Rr-ce 

Ipts 

Cost  of 
goods  sold 

(Thousand 
dollars) 

Payroll 

(Thousand 
hilars) 

laxris 

(Thousand 
dollars) 

Deprecia- 
tion 

(Thousmd 
dollars) 

Partner- 
ships 

Partners 

Total 

(Thousand 
dollars) 

Business 

(Thousand 
dollars) 

(less   loss) 

(Thoustatd 
dollars) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

IS) 

19) 

130,661 

447,694 

10,548,875 

10,302,155 

5,849,212 

1,265,726 

269,688 

435,474 

1,429,257 

22,965 
3,786 
7,730 
4,026 
2,298 

56,395 
41,861 
17,477 
9,473 
10,727 

1,175,635 
126,995 

1,276,476 
602,560 
132,925 

1,143,261 
123,670 

1,249,566 
596,338 
131,396 

683,526 
57,613 
977,623 
430,689 
79,706 

97,984 

18,033 

192,006 

105,038 

25,512 

30,450 
3,917 
18,296 
11,167 
4,995 

100,346 
9,401 
22,034 
16,643 
10,546 

124,178 
5,640 

127,524 
60,158 
12,345 

30,107 
4,078 
25,699 
36,074 
22,913 

68,621 
9,675 
58,132 
179,043 
61,645 

4,335,290 
1,170,663 
3,123,590 
1,011,443 
1,868,091 

4,279,123 
1,149,367 
3,089,100 
921,801 
1,837,992 

3,252,509 
942,883 

2,279,763 
69,502 
288,443 

310,248 
60,264 
246,918 
111,912 
402,915 

62,450 

13,156 
48,779 
100,516 
37,629 

50,621 
13,468 
36,634 
165,393 
59,801 

283,040 
61,497 
218,492 
104,423 
708,605 

1,516 

3,483 

125,807 

118,733 

59,747 

23,322 

2,771 

9,547 

7,450 

248 

598 

11,551 

10,841 
(') 

5,233 

3,580 

60 

2,627 
(') 

'4,055 

160 

324 

29,960 

(') 

28,634 
(") 

19,336 
(') 

5,670 
(2) 

523 

799 
I') 

4,309 

{') 

{') 

i') 

(') 

(  =  ) 

(') 

{') 

(2] 

(') 

410 

(") 

935 

(  =  ) 

44,034 
(') 

39,909 
(') 

24,585 

4,332 

838 

3,409 

2,176 

303 
279 
238 

695 
637 
552 

27,725 

5,110 

23,663 

27,572 
4,390 
23,595 

18,223 

674 

3,828 

2,730 

79 

7,002 

527 
417 
645 

417 
992 

1,058 

1,357 

^69 

5,418 

7,127 

30,793 

547,825 

530,156 

279,847 

78,830 

16,450 

27,325 

56,994 

865 
i2\ 

2,007 
(2\ 

120,129 

114,030 

72,517 

14,679 

2,550 

6,966 

""2,055 
i2\ 

285 
218 

631 
493 
(  =  ) 

40,988 
28,628 

40,550 
28,312 

29,318 
20,948 
1') 

8,041 
5,438 

1,X3 
770 

589 
1,070 

4,588 
1,508 

1,455 
127 
1,295 
2,330 
1,837 

3,269 
271 
2,931 
19,275 
4,814 

187,867 
44,426 

141,967 
43,157 

125,398 

185,301 
44,237 

139,600 
37,274 

123,088 

136,672 
35,387 

100,455 
1,824 
17,543 

16,933 
2,862 

13,821 
3,482 

29,876 

3,639 
589 
2,999 
4,265 
3,719 

2,451 
472 
1.917 
9,805 
6,216 

8.520 
l.lSf; 
7,459 
2,832 
41,693 

9,154 

28,751 

848,365 

830,467 

540,494 

78,153 

16,089 

30,394 

98,141 

1,975 
152 
482 
361 
208 

4,855 
423 

1,036 
833 
453 

128,671 
20,020 
43,059 
88,838 
11,428 

126,001 
18,546 
42,569 
87,638 
11,258 

66,079 

3,709 

31,779 

71,219 

7,570 

11,049 
659 

9,217 
12,978 

1,235 

2,104 
549 
723 

1,516 
697 

12,714 
1,395 
1,363 
2,984 
772 

23,678 
2,741 
4.013 
4,766 
323 

2,728 
411 
2,315 
1,761 
1,433 

6,452 

958 

5,490 

11,314 

3,275 

435.526 
123. 'JiO 
305,168 
29,038 
89,778 

429,391 

127,360 

300,634 

24,335 

88,736 

344,184 

110,265 

232,564 

2,904 

11,929 

24,139 
3,976 

20,156 
1,434 

17,316 

6,893 
3,035 
3,858 
1,549 
2,011 

4,685 
1,222 
3,463 
3,737 
2,722 

23,459 
3,841 

19,615 
5,530 

33,31£ 

13,499 

43,040 

1,127,044 

1,094,771 

490,060 

162,748 

30,117 

50,390 

215,757 

369 

(21 

1,141 

20,107 
/2  1 

19,216 
I  3\ 

15,298 

2,789 

381 

/  2\ 

2.268 
(2\' 

'830 

.  2\ 

1,058 
649 
174 

2,340 

1,685 

399 

104,563 
66,742 
20,678 

101,103 
66,143 
20,628 

71,980 
36,445 
14,938 

14,489 
17,942 
3,338 

1,622 

1,744 

346 

2,155 

2,406 

830 

18,030 
12,765 
1,582 

3,409 
438 
2,900 
5,128 
2,605 

7,627 
1,060 
6,337 
20,491 
8,694 

428,959 
62,984 
350,912 
165,562 
313,284 

422,626 
59,927 
347,884 
153,491 
304,698 

289,172 
41,860 

237,114 
11,095 
48,555 

36,873 
3,133 
32,226 
13,965 
72,067 

6,200 

506 

5,488 

15,091 

4,526 

5,172 
811 

4,091 
26,964 
10,691 

47,299 
10,896 
34,319 
24,946 
112,906 

1,529 

4,295 

113,086 

111,148 

62,656 

14,974 

1,525 

4,454 

21,587 

24^ 

521 

12,577 

12,295 

7,237 

1,938 

150 

734 

3,104 

(^) 

(^) 

I') 

1') 

(^) 

(') 

(  =  ) 

(^) 

(^) 

(') 

M 

W) 

(') 

(  =  ) 

M 

V) 

(  =  ) 

W) 

i') 

(  =  ) 

(  =  ) 

{') 

(') 

I') 

(') 

i') 

i') 

454 

(") 

914 
(2) 

58,107 

57,760 

42,316 

5,196 
(2) 

686 

570 
(') 

4,719 

389 
297 
261 

780 

1,655 

631 

39,459 

9,410 

21,965 

39,247 
9,217 
20,892 

26,000 
2,888 
3,018 

4,549 

939 

4,884 

417 
221 

267 

496 

2,233 

512 

3,715 

1 ,467 

10,860 

3,486 

23,003 

515,955 

505,715 

106,040 

81.336 

33,733 

58,355 

56,364 

{'} 

{') 

{') 

{') 

{') 

- 

(  =  ) 

- 

{') 

{') 

(') 

(  =  ) 

(') 

(  =  ) 

(') 

(') 

(  =  ) 

{^ 

I') 

{') 

{') 

{') 

(^) 

(') 

(^) 

(^) 

1') 

W) 

W) 

(2) 

I') 

H 

{^) 

W) 

W) 

n 

436 
(') 

981 

105,122 

(') 

103,414 

78,354 
(2) 

7,774 
1=) 

1,675 

587 

(') 

8,555 

401 

2,199 

759 

880 
19,297 
2,536 

96,123 
224,830 
169,709 

94,425 
218,694 
167,493 

73,680 

413 

15,926 

6,207 
24,870 
45,098 

1,521 
29,084 

2,533 

493 
54.443 
2,698 

7,002 
'24,805 
71.983 

i 


23  STATES  AWD  DISTRICT   OF  COLUMBIA,   TOTAL 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construct  ion 

Manufacturing 

Transportation,   comraunication,  electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Whole  sale  trade 

Retail  trade 

Finance ,    insurance ,   and  real  estate 

Services 

ALASKA 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

M  ining 

Contract  construction 

Manuf actur  ing 

Transportation,  communication,  electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 

ARIZOHA 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Whole  sale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 

ARKAfJSAS 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 

CONMECTICUT 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,    insurance ,   and  real  estate 

Se  rv  ice  s 

DEUWARE 

All  industrial  divisions 

Agriculture,   forestry,  and  fisheries 

Mining 

Contract  construction 

Manuf actur  ing 

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

Wholesale  and  retail  trade 

Whole  sale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 

DISTRICT  OF  COLUMBIA 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Whole  sale  trade 

Retail  trade 

Finance ,    insurance ,  and  real  e  state 

Services 

Footnotes  at  end  of  table. 


202 


Business  Returns/1967  •  Partnerships 


PARTNERSHIPS  IN  23  STATES 

Table    3.6— ^mMBER  OF   PARTNERSHIPS,    RECEIPTS,    AND   SELECTED  DEDUCTION   ITEMS,    BY    INDUSTRIAL  DIVISION— Continued 


State  and  industrial  division 


number 

of— 

Receipts                   | 

Cost  of 
goods  sold 

(ThouMmd 
tbllmra) 

Payroll 
fITtouaand 

Taxes 

(  Thousand 
dollars) 

Deprecia- 
tion 

(Thouitwtd 
doltara) 

Partner- 
ships 

Partners 

Total 
dollen) 

Business 

(ThauM^d 
dotUra) 

less  loss) 

(noua^d 
dollari) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

J, 268 

15,604 

227,146 

213,584 

102,079 

34,401 

13,226 

9,771 

34,023 

(  =  ) 

(') 

(') 

{') 

{') 

{') 

I')  • 

(') 

(') 

50 

109 
(') 

20,823 

19,659 
(  =  ) 

19,062 

3,394 

388 

109 

155 

709 
60 
623 
1,614 
618 

1,641 
125 

1,464 
11,344 
1,646 

61,377 
12,381 

47,870 
54,815 
57,436 

60,518 
12,322 

47,070 
44,944 
56,353 

37,694 
9,377 
27,762 
18,363 
7,701 

5,795 
1,013 
4,624 
2,468 
11,562 

2,702 
254 
2,426 
5,307 
3,086 

1,428 
145 
1,266 
3,906 
3,602 

4,160 
720 
3,390 
7,397 
17,998 

4,384 

11,384 

699,688 

682,543 

530,335 

72,173 

6,474 

12,801 

65,632 

1,453 

3,297 

69,605 

68,913 

37,345 

6,585 
(') 

1,929 

6,511 

10,151 

353 
98 

772 
204 

408,948 
12,506 

397,915 
12 ,069 

361,821 
9,340 

41,718 
2,173 

1,781 
134 

567 
509 

21,286 
1,092 

799 
154 
617 
784 
718 

1,690 
326 
1,308 
2,680 
2,303 

138,518 

58,748 

77,284 

7,680 

49,544 

137,409 

58,518 

76,438 

5,128 

48,377 

108,419 

47,107 

59,636 

104 

6,206 

8,620 
3,392 
5,057 
951 
8,945 

1,022 
386 
592 
245 
863 

1,682 
479 

1,152 

664 

1,499 

8,593 
3,685 
4,650 
2,089 
21,184 

2,903 

7,157 

169,352 

166,905 

109,030 

18,410 

3,267 

4,234 

24,694 

488 
(') 

1,101 
(') 

13,948 
(') 

13,650 

8,460 
(  =  ) 

3,111 

522 

(  =  ) 

1,378 

823 

160 
143 

325 
328 

14,173 
15,040 

14,103 
15,037 

9,211 
11,691 

2,141 
2,233 

312 
330 

419 
429 

3,124 
965 

1,012 

95 

917 

484 

589 

2,165 
192 
1,973 
1,764 
1,420 

95,224 
15,602 
79,622 
3,719 
26,994 

94,807 
15,575 
79,232 
3,130 
25,924 

73,805 

13,715 

60,090 

7 

5,850 

7,248 
384 

6,864 
532 

3,143 

1,179 
75 

1,104 
248 
675 

816 
82 
734 
353 
825 

6,913 
545 
6,368 
1,025 
11,781 

13,746 

51,172 

1,212,896 

1,185,201 

565,421 

174,616 

41,630 

46,154 

202,748 

320 

1,422 
(') 

25,432 
(') 

25,383 

17,475 

3,234 
(") 

895 
(  =  ) 

1,546 

203 

1,238 
652 
207 

2,790 

1,472 

447 

112,447 

75,041 

8,189 

112,200 
74,841 
7,916 

76,128 
54,947 
4,038 

18,419 
11,359 
2,184 

1,987 

1,082 

488 

2,283 
886 
755 

17,458 
9,863 
1,195 

3,259 
544 
2,703 
4,910 
3,054 

7,570 
1,324 
6,220 
28,528 
8,727 

464,559 
185,168 
274,348 
257,267 
266,225 

462,229 
184,353 
272,846 
235,452 
263,503 

350,894 
149,461 
197,291 
12,937 
47,573 

29,597 
8,781 
20,456 
48,876 
60,227 

4,441 
1,020 
3,369 
27,681 
4,884 

3,977 
853 
3,084 
31,656 
4,689 

36,363 
13,658 
22,603 
34,730 
102,255 

8,698 

\  23,606 

799,655 

785,594 

514,873 

81,729 

17,113 

27,155 

93,354 

2,126 
(2) 

5,505 

132,429 

128,152 

(') 

66,071 

12,457 
(  =  ) 

2,623 

11,620 

(') 

22,418 

393 
235 

917 
624 

76,624 
67,126 
I') 

74,882 
66,320 

54,111 
51,659 

12,746 
8,838 

2,101 
862 

2,566 
2,044 

8,089 
3,892 

2,354 
478 
1,851 
1,636 
1,628 

5,377 
1,200 
4,114 
5,799 
4,037 

392,151 
126,259 
258,058 
23,269 
90,918 

388,105 

125,007 

255,296 

21,661 

89,977 

310,939 

105,901 

198,024 

1,313 

21,424 

22,597 
5,882 

16,473 
2,902 

17,535 

6,961 
1,483 
5,428 
1,957 
2,048 

4,164 
1,177 
2,962 
2,574 
3,516 

16,602 
3,465 

13,104 
6,388 

34,385 

4,883 

12,556 

285,516 

279,200 

157,145 

30,393 

7,064 

12,112 

40,491 

1,731 
(2) 

4,285 

(  =  ) 

47,696 

44,993 

16,659 

2,970 
(') 

2,780 
(') 

6,068 

10,578 

176 
173 
I'} 

357 
386 

24,737 
17,280 

24,700 
17,196 
I') 

18,046 
8,697 

4,935 
3,470 

421 
377 

268 
1,144 

1,568 
2,316 

942 
162 
780 
1,096 
560 

2,267 
426 
1,841 
3,415 
1,409 

134,645 
35,778 
98,867 
19,538 
33,483 

132,890 
35,160 
97,730 
18,319 
33,041 

101,360 

28,323 

73,037 

2,335 

6,040 

10,218 
1,917 
8,301 
1,524 
5,366 

1,316 

240 

1,076 

1,268 

495 

1,651 
323 
1,328 
1,432 
1,006 

8,516 
1,509 
7,007 
3,941 
13,267 

10,489 

28,484 

801,706 

793,141 

533,290 

61,485 

15,359 

23,123 

98,847 

4,032 

9,638 

219,407 
1.') 

216,740 

151,476 

5,552 

(') 

4,943 

11,641 

25,938 

362 

177 
139 

1,248 
385 
279 

57,553 
25,859 

15,775 

57,217 
25,767 
15,665 

42,249 
20,960 
10,520 

10,718 
2,302 
2,038 

1,086 
228 
243 

1,184 
487 
537 

7,172 
1,728 
1,477 

1,811 

238 

1,520 

2,608 

1,226 

4,162 
528 
3,528 
9,543 
2,823 

356,217 
82,800 

271,722 
17,943 
94,062 

352,553 
81,831 

269,030 
16,813 
93,714 

283,551 
73,429 

209,136 
2,408 
13,790 

22,655 

2,512 

20,064 

512 

15,837 

4,772 
364 
4,390 
2,074 
1,705 

2,700 
486 
2,181 
2,756 
2,611 

18,707 
1,733 

16,623 
2,310 

40,335 

HAWAII 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade ; 

Finance,  insurance,  and  real  estate 

Services 

IDAHO 
All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

Transportation,   coinmunication,  electric,   gas,   and  sanitary  seirvices. 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,    insurance ,   and  real  e  state 

Services 

MAINE 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 

MASSACHUSETTS 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manuf  actur  ing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Service  s 

MISSISSIPPI 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

MONTANA 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Whole  sale  and  retail  trade ■ 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  e  state 

Services 

NEBRASKA 

All  industrial  divisions 

Agriculture,   forestry,   and  fisheries 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Whole  sale  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services • 

Footnotes  at  end  of  table. 


Business  Returns/1967  •  Partnerships 


203 


PARTNERSHIPS   IN  23  STATES 

Table    3.6— NUMBER  OF    PARTNERSHIPS,    RECEIPTS,    AND   SELECTED  DEDUCTION    ITEMS,    BY    INDUSTRIAL  DIVISION— Continued 


State  arid   industrial  division 


Number 

or-- 

Rece 

pts 

Cost  or 
(^oods  sold 

(Tttouaand 

Payroll 

(Thouatnd 

Taxc-  c 

( Thounand 

Deprecia- 
tion 

(Thooaend 

[let  profit 
less   loss) 

(Tttouatnd 

Partner- 
ships 

Partners 

Total 

f  TTwusond 

Business 
fTTwuiand 

dot  tar  a) 

dollars) 

dottarm) 

doll  arm) 

dollatt) 

dot  tan) 

dollarai 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(B) 

(9) 

2,809 

8,343 

212,598 

197,238 

97,636 

32,131 

6,643 

13,303 

25,541 

376 

(') 

1,054 
(') 

7,388 
(') 

7,218 

3,775 
(  =  ) 

1,472 
(') 

827 
(') 

2,524 

(2) 

^3,209 

215 

496 

36,462 

33,185 

22,946 

7,646 

623 
(M 

645 

6,310 
I') 

538 

(') 

1,271 

81,624 
(') 

79,896 

56,312 

8,495 

1,180 

1,020 
(') 

5,853 

514 

1,218 

72,513 

70,827 

49,205 

7,805 

1,101 

897 

5,424 

885 

3,477 

23,446 

17,263 

1,121 

919 

1,809 

6,534 

1,265 

590 

1,627 

59,770 

55,787 

10,847 

12,948 

2,051 

2,200 

16,917 

2,121 

5,838 

115, 45n 

114,903 

64 ,  207 

14,353 

1,671 

2,841 

19,406 

(') 

(  =  ) 

{') 

(^) 

(  =  ) 

(.') 

<.') 

(') 

(^) 

297 

614 

13,645 
(') 

13,600 

8,272 

I,4c0 

100 

(') 

406 

2,415 

h) 

(') 

C^) 

(') 

(^) 

{') 

{') 

V) 

566 

1,167 
(") 

49,218 

49,004 

34,761 

4,389 

522 

(') 

664 

4,642 

537 

1,109 

43,502 

43,304 

30,258 

3,777 

463 

593 

4,329 

533 

2,446 

7,359 

7,279 

552 

1,038 

399 

446 

2,582 

A61 

1,079 

20,304 

20,244 

2,771 

4,121 

316 

704 

7,945 

i,452 

12,921 

372,320 

365,091 

222,683 

41,642 

7,924 

15,539 

37,280 

951 

2,420 

52,805 
(') 

50,220 

31,829 

4,575 

902 
(  =  ) 

5,324 

360 
(') 

143 

372 

45,343 

45,074 

32,258 

9,112 

876 

1,794 

2,013 

165 

406 

in 

23,584 

22,955 
(2) 

17,292 

3,464 

415 

830 

(M 

1,556 

1,-J35 

2,385 

163,426 

161,551 

121 ,707 

12,286 

3,463 

2,296 

8,265 

102 

225 

35,621 

35,434 

29,522 

1,817 

548 

417 

1,245 

933 

2,160 

127,805 

126,117 

92,185 

10,469 

2,915 

1,879 

7,020 

1,268 

5,176 

10,314 

9,130 

607 

642 

421 

1,905 

3,218 

713 

1,781 

48,308 

48,043 

6,461 

10,275 

1,106 

1,844 

17,194 

4,015 

10,346 

256,836 

248,826 

142,404 

22,834 

6,146 

11,876 

43,356 

2,102 

5,121 
(') 

64,574 

62,499 

(") 

25,911 
(') 

2,915 

2,632 

7,666 
(') 

15,142 

163 

(2) 

352 
(21 

10,523 

(2) 

10,380 

7,561 
(2) 

1,964 
(2) 

197 

267 

1,115 

{') 

H 

(') 

M 

(M 

{') 

V) 

(^) 

(^ 

678 

1,678 

124,927 

123,440 

94,990 

7,803 

1,364 

1,582 

7,832 

111 

232 

33,421 

33,172 

26,970 

1,778 

238 

525 

1,534 

566 

1,443 

90,729 

89,499 

67,450 

5,958 

1,090 

1,049 

6,265 

634 

1,906 

10,375 

6,380 

968 

187 

1,245 

1,537 

3,269 

326 

1,002 

36,727 

36,601 

5,171 

9,450 

585 

594 

15,434 

2,375 

9,451 

164,697 

162,080 

86,347 

23,005 

3,364 

2,398 

32,406 

(') 

(  =  ) 

{') 

{') 

_ 

_ 

_ 

- 

(^) 

_ 

_ 

_ 

- 

- 

238 

484 

12,228 

12,205 

6,871 

2,998 

228 

248 

2,332 

147 

374 

19,814 

19,583 

15,713 

2,906 

244 

215 

1,670 

683 

1,563 

70,293 

68,756 

53,596 

4,419 

1,018 

450 

6,002 

14 

38 

15,085 

14,062 

12,241 

1,542 

141 

37 

625 

644 

1,475 

53,579 

53,081 

40,052 

2,812 

856 

413 

5,198 

677 

5,451 

11,116 

10,524 

12 

1,231 

1,028 

612 

4,312 

595 

1,492 

50,810 

50,576 

10,155 

11,451 

813 

820 

18,054 

7,619 

19,951 

708,394 

698,503 

453,839 

76,919 

10,337 

22,320 

87,949 

1,217 
(2) 

3,057 

58,501 

57,827 
(') 

37,371 

6,634 

599 
(') 

5,222 
(') 

4,974 
(2) 

531 

1,221 

72,675 

71,398 

53,616 

11,278 

866 

2,417 

8,605 

227 

493 

31,654 

31,427 

21,538 

6,488 

509 

1,354 

3,605 

158 

567 

9,875 

9,792 

4,607 

1,607 

384 

1,182 

1,644 

2,509 

5,614 

411,545 

407,569 

320,399 

25,181 

5,025 

4,519 

25,294 

358 

823 

141,879 

140,120 

118,178 

6,415 

1,219 

1,144 

6,078 

2,150 

4,788 

269,245 

267,029 

201,896 

18,710 

3,803 

3,370 

19,195 

1,504 

5,488 

25,524 

22,480 

1,545 

1,454 

1,335 

4,546 

6,299 

1,432 

3,418 

93,446 

92,842 

12,207 

23,203 

1,511 

2,848 

36,705 

4,856 

12,323 

295,549 

288,410 

190,649 

23,683 

6,385 

11,931 

33,021 

1,991 

4,685 

99,688 

98,160 

65,563 
(') 

2,529 

2,930 

7,108 

10,248 

202 
(2) 

444 

22,918 

22,647 

16,193 

3,464 
(') 

468 

906 

2,315 

173 

351 

6,472 

6,449 

3,554 

1,196 

135 

560 

659 

738 

1,740 

117,717 

113,025 

87,234 

9,773 

1,642 

1,419 

5,686 

123 
615 

276 
1,464 

30,009 
87,708 

26,458 
86,567 

23,026 
64,208 

2,364 
7,409 

476 
1,166 

335 
1,084 

1,109 
4,577 

1,097 
605 

3,445 
1,507 

13,579 
27,000 

13,290 
26,682 

6,559 
4,940 

503 
5,108 

599 
533 

865 
825 

3,476 

10,610 

;iEVAI'A 

All  industrial  divisions 

Agriculture,  forestry,  and  fisherLes 

Mining 

Contract  construction 

Manufacturinr! 

Transportationj   commujiication,  electric,   gas,   and   sanitary  services. 

Wholesale  and  retail  trade 

Wliolesale  trade 

Rata  il  trade 

Finance,  insurance ,  and  real  estate 

Services 

^!EH  }lAt-!P3HIRE 

All  industrial  divisions 

Agriculture,   forestry,  and  fisheries 

Mining 

Contract  construction 

Manuf  acturint; 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 

NEW  MEXICO 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construct  ion 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  e  state 

Services 

NORTH  DAKOTA 

All   industrial  divisions 

Agriculture,   forestry,   and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate ■ 

Services ■ 

RHODE  ISLAND 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Min  ing 

Contract  construction ■ 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade ■ 

Reta  il  trade 

Finance ,  insurance ,  and  real  e  state ■ 

Services 

SOUTH  CAROLINA 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manuf actur  ing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 

SOUTH  DAKOTA 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 

Footnotes  at  end  of  table. 


204 


Business  Returns/1967  •  Partnerships 


PARTNERSHIPS  IN  23  STATES 

Table    3.6— NUMBER  OF   PARTNERSHIPS,    RECEIPTS,    AND   SELECTED  DEDUCTION   ITEMS,    BY   INDUSTRIAL  DIVISION— Continued 


State  and    industrial  division 


Numbe 

r   cr— 

Rece 

ipts 

Cost  of 
goods  sold 

(Thousand 

Payroll 
(Thousand 

Taxes 
(Thousand 

Deprecia- 
tion 

(Thousm\d 

Net  profit 
less  loss) 

(Thousand 

Partner- 
ships 

Partners 

Total 
(Thousand 

Business 
(Thousand 

dollars) 

dollars) 

djllara) 

dollars) 

dollars) 

dollars) 

dollars) 

(1) 

12) 

(3) 

{'■) 

(5) 

(6) 

(7) 

(8) 

(9) 

4,797 

14,117 

370,851 

359,999 

214,929 

40,568 

7,423 

15,122 

51,582 

665 

1,423 

35,127 
(') 

33,872 
(') 

23,727 

2,087 

800 

(') 

2,558 

3,291 

431 

921 

53,748 

52,763 

41,715 

6,212 

665 

1,063 

6,191 

60 

141 

20,207 

19,498 

15,962 

2,764 

205 

298 

882 

1,191 

2,832 

161,444 

158,462 

117,235 

13,399 

1,930 

2,468 

8,309 

163 

490 

46,387 

45,373 

35,177 

3,049 

553 

1,054 

2,130 

1,004 

2,295 

114,420 

112,452 

81,885 

10,323 

1,377 

1,414 

6,342 

1.292 

5,726 

23,563 

19,282 

92 

1,909 

2,126 

3,825 

4,229 

911 

2,341 

58,353 

57,985 

6,388 

10,221 

1,020 

3,392 

26,675 

1,891 

4,345 

108,953 

107,704 

65,012 

15,219 

2,575 

3,775 

14,096 

525 

1,104 

13,064 

12,822 

6,607 

1,230 

425 

1,514 

2,591 

149 

372 

12,389 

12,331 

8,332 

1,892 

165 

546 

1,362 

(') 

(M 

W) 

\A 

h) 

i') 

{') 

{') 

(M 

366 
I') 

751 
(") 

46,410 

45,962 

33,993 
(") 

3,629 

927 

iff? 

3,449 

334 

682 

39,204 

38,871 

28,709 

3,185 

412 

429 

3,012 

337 

898 

4,260 

4,128 

393 

360 

136 

329 

1,255 

319 

757 

15,302 

15,195 

2,329 

2,017 

263 

370 

4,775 

8,350 

59,913 

296,271 

293,185 

162,426 

41,765 

7,711 

12,416 

47,404 

272 

861 

4,152 

4,100 

2,630 

440 

86 

405 

195 

2,716 

38,971 

14,844 

14,681 

7,457 

4,076 

774 

1,986 

^78 

465 

965 

30,087 

30,052 

20,125 

10,131 

1,367 

778 

3,538 

219 

486 

25,237 

24,923 

16,165 

3,723 

498 

663 

3,594 

448 

5,962 

5,428 

5,413 

2,215 

716 

169 

1,037 

982 

1,220 

2,789 

131,099 

130,263 

97,716 

11,052 

1,745 

1,471 

8,023 

111 

276 

38,603 

38,273 

30,529 

3,152 

525 

378 

2,071 

1,084 

2,415 

92,035 

91,529 

67,187 

7,900 

1,220 

1,093 

6,053 

1,945 

7,088 

15,448 

14,570 

388 

719 

1,367 

1,999 

5,539 

1,065 

2,791 

69,976 

69,183 

15,730 

10,908 

1,705 

4,057 

26,511 

2,699 

6,818 

172 , 909 

169,058 

98,063 

21,037 

4,691 

7,638 

21,134 

631 

1,451 
(2) 

27,175 

25,297 

13,869 

3,395 

1,665 

3,256 

2,938 

(=) 

(2) 

(2) 

(2) 

(2) 

W) 

(  =  ) 

{') 

(  =  ) 

H 

(M 

I') 

(^) 

(^) 

{') 

(M 

(  =  ) 

W) 

H 

(') 

(') 

{') 

(  =  ) 

{') 

i'} 

(  =  ) 

i') 

(M 

809 

1,781 

75,281 

74,283 

52,621 

7,845 

1,310 

953 

4,903 

104 

259 

11,556 

11,463 

8,905 

808 

129 

124 

1,038 

705 

1,522 

63,725 

62,820 

43,716 

7,037 

1,181 

829 

3,865 

726 

2,200 

5,121 

4,627 

_ 

416 

644 

1.230 

1,148 

3-;  9 

983 

25, est 

25, -t 3 

2.0-:l 

".'3'.^^ 

2t9 

502 

10,404 

All  industrial  divisions 

Agriculture,  forestry,   and  fisheries.... 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric, 

Wholesale  and  retail  trade 

Wholesale  trade  

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 


gas,  and  sanitary  services 


VERMCMT 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manijf  acturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  estate 

Services 


WEST  VTRCINLA 

All  industrial  divisions 

Agriculture  J,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance ,  insurance ,  and  real  e  state 

Services 


WYOMING 

All  industrial  divisions 

Agriculture,  forestry,  and  fisheries 

Mining 

Contract  construction 

Manufacturing 

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

Wholesale  and  retail  trade 

Wholesale  trade 

Reta  il  trade 

Finance,    insurance,   and  real  estate 

Services 


^Met  loss  exceeds  net  profit. 

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

NOTE:  Estimates  for  "Wholesale  and  retail  trade  not  allocable"  and  "Mature  of  business  not  allocable"  are  not  shovm  separately  because  of  high  sampling  variability.  However, 
the  data  are  included  In  the  appropriate  totals.  Estimates  are  rounded  and  may  not  add  to  totals.  See  text  for  explanatory  statements  and  "Description  of  the  Samples  and 
Limitations  of  the  Data." 


Business  Retums/1967  •  Partnerships 


205 


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i-HOONDOrA      O      AICOnD 
i-trHcH  AtH      H      A)i-10J 


3  O  --t  lA  nT  nD   C 


-sjmOCOOrHOCOlAO'U 
NO'£)[^NDt^i-li-ia'OcoC 


ONON  rAvDr-HO         iAOn      ■£>  O    g^  ro   r 

a  t>         OD  fA  r-  O 


'^^'^!2£y'^'^  ^^^iDrHH      HCO-flt^iAryCO^iAO  f>OiArAA)Ali-|NOOOiA      lAAJ  lAC^AJH  <AtO      OtOiAOiAAlM-ONQONDsrcOr 

SfCp~lOOrHCN  tAC^OC^^      ^■-fHHiACOfAiH'OCO  iHt^iAiAOONC^NDiA-stiA      AJfA  i-IHHCO  rA-iJ      t-NrrHO-O'rAO'OCDr^^COi-lr 

->l-0NtANONO0N0N  lAsfrAHO      (AtAOAJC^fAONO-JrA  iAOOCOOniaiacACNJCdO      OoJ  On(AnD(H  vDiA      HtAiAiAvO(MaNCCON0rH--t>tii 


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SrHiA  COsTrH'ANDrAO'AtOiAt^      fAt>  C-QiAO  lA-J      CMni-ll>ONfA(M-J-C^^rHmrHf- 

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3  tA  -J-  O 


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lA  lA  A) 


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fA  H  lA  nD  -^t  ^  O 


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nD  lA  (A  nD  lA  ON  [^ 
ON  On  [>  [>  NO  nT  CA 


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(AfAO^      iO[>AjfAOrHCA'Ot^CA  rAOOO0NiACDrHI>-JiA      ■^C-         COCOOOO  nOai      lAiAiAtOONC^rHNONOiAC^iANOON 

NOt01M--t      tO'O'AtOtOC-iAO'OiA  ON0f\)[^-\l-NDa>'0OC7N\0      On>A  IAON^OO         --JtA      OlAI>CACA(JNOtO--l-l><A(A^rH 


J   rH  tA  fA   CA   On 


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u 

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a  o   o 

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3  cj  li.  ; 


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a)-pcdC-Hbp(Dto 
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a  O   w  -p   ; 


H  fcl  5  "i 
3  o  o   ' 


206 


Business  Returns/1967  •  Partnerships 


,  .  u  <;-i  c  — I 

O     fn     O   -H     QJ 

u  ii        wo 


O^  0\  u^  0>  C^  -^ 
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tn  r\j  M>  f\j  r-i  o\  (n 

rv]   H  (^  fN  (^   f\l   r\) 


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C0i-ia30co->j->jif\f^rgr-i 

fN  rH  ,HrHf\JiHr-l^ 


^  \0  ^  ^ 
O^   H  (^  -«t 


H\Oc\r^\Dt^0>CT'TOC^'ri 


1   1-H  to  f^  :n      f^ 


i-lrvHrHO  lNrH\0OOy3O\0C00 
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Ci-li-lOCO      OC-^rHnTi^rvJiTir 


to  tTv      00  C 


Stot^>tor^^o^io>r 


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1  -J   O^   lO   r.j  CO   r 


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rv  CO  CO   U 


tniMinirt       r^«o     sOco'DvDr^E--o^Oi-i-j'riCT>'^oo 

CMCvr^TO         vTrl      C0iN(?vOir\fMir\t0'^Or-'CaOCT» 
iTi-^C^-^i-         --Jo      OJiAO^DCMcN-Nji-lOiMC-Oi-tO-J 


O  O  CM  O  C 


O      O       0>  IT*  ON 


CM  o^  tM  ^^  ■£>  sr  c- 
rK  CM  rg  lA  r^  CO  CO 
\0  o  lA  in  (^  m  t~- 


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at-    [^    r- 
n  rH  C 
n  O  -C  - 


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1-1  r-1  (%J  --J    r-l  r-i   v 

C^  1-1  (M  CM    O  CM   CO 


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mcMr-ti-l-^nt^-^SSjvdiri 


O  t. 

t^  G  Q. 
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to  C--  O   1-1  iH  iH  C 


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C^CMCO^J-IA      na\[~-iAlAC 


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OryOtOcNjONCMOi-t'Xii-l      COCO  0\0>\Ocn 

-sf'0vn[>t^\0OC~-'A'0->f       CMO*  \OrMCO--f 


c^  <y     r~'C^^->l-Oi-l%l;ry 


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1-1  H   rS  1-i  rH 


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Hr~i-ioOtotoc^Oi-ion>n 

H  -O  -J-  0> 


I"    si 


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(^  r^  O  a>  c^  Ch 


oi  \o  c^  sr 


i>  o  vo  o  tn  -4-  m 

f^  0\  1-1  -J-  O  ON  o 
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1  [>  to  t^   O  d 


-ONtt><-iD-cnrnc--inin  o^m- 

Nin^rHf^COtO^OiHO      OiC- 

>>coo>cor-i-lcMfMn     mnj 


CTi      o  o  CT>      in  o 


H  iH  .H   ni 

J  m  a>  f^ 


S'O^COrHf^CMCOrMNO^Ifn 
0>'OOrH>l'->IfHcnco-jCT> 

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tncNO    o^c^-^^oji-i 


1  --f  o  in    CO 

N   C5  O^  CD      S 


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tocr-cDa^CD     ■SinvOOc>otDtor-o       coiHc^>l-cr>cncDtMmvor->     cmo*       c-njNOm       ncM     toMcoi-io^oc^ton^or-tOr 


f  St  r^  o  CM  CD  tn 
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en  \0  O  -i)  nD   vO  U 


3Htt>oc^cMO<: 


NO  in  O  CO  m  -J  o 

O  t>   --t    CM   CM   >JJ   ifl 

O  m  1-1  vO  c-  -vt  CM 


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m  CM  Ov  m   (M 


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a«Ha>t>^o^NOOinr- 
nJHotncMmtonooN 


^  tj'  o  •!>  a\  \D  tncM 
NOmmr^rH  cmo 
%ONr^rncMcn     cMiA 


O  fM  CO  CM 
en   C-  ON    CM 


CO  -J- 
to  -^ 


•  tnoir-i-i'MOto'nmtMfMOco 

S-jcjNONiA-otocncMco'n-.fr- 
>-4-vDini-|fncM'^OJcnrH\D 


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c        en  -p 

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\0  C--  ON  nD  \D  C^ 

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rHtOsf      CMONON-^NO-J-r^J 


H  CM  O  vD  rH  CT>   CTN 

H  in  -J-  -o  »D  in  -J- 


ln[>Cn^J^NOtOOCM-^tC->t■       o-^ 

vfOiniA^voc^-^NO-ocD     c^lA 


CO  IN      CO  t^  t^  to  r 


in  "D  nO  CM  1-1  --t  « 


D  vD  ^  14-1  C^  NT 

5  ON  ^  ^^  rn  «o 
H  -vf  t>  en  vt  \o 


O'  CO  O  CO   i-i 

cncncMOcntoOiAfNjvO 

CM  sf  m  O  li 

>f  yD 

en  i~H  en  CO  O  ON  O 

CMp-njgjrHsrON^DCOON 

S5SSS 

\CM       tM-J-in[>>rtnrM\D(-4C0ntNDOCM 


-J-     m[>i>     lOmHcn-. 


a^^nmrMiocMu 


>!■  nj  H  H  iH  -J- 


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-j-mr^^^tpO     ■-!     HCMcn     torMCDcMinr 
incnrMin->jm     o     rM[>rH     -JcnmvOOy 


y3  CO  c^  O  CO 


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mnNCpH>OnJrHONtOcn      lArH 
fiAON^i-iAC-iACMC-CO^       CMin 


en  (>-  in  CO 
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OON  cjoor--4-mo^Dr-NfCT»tDi-|Ntr-i 
r-o  r-ontoOinmHrMfMrHi-iCNjcn 
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O  O^   iJ3   CNJ   rH 
1-1 

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<n^cMCMO[>tOrNjaNrHtn 


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c^i-iyaoNfn^c^ONO'Ococ 

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ON  d 


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fnt>cn-4-fnm-4-o-.fmsr 


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rHcMminmtOi-HHnjtor-toc 

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da 


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f  -i  CM  CM—' 


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CM  [^  ON  CO 

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rH  rH  d  C  .H 

1  d  d  -fj  d  111 

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bo      a)  a>  U  al  *□  en 

C     f-1  q  01  ty  o  Q( 

■^      -(J  01  Qi  3  O  O, 

C       G  O  10  -  '  ' 

a  s 


S    hpU  a 


-^  -S 


o  c  w  c 

•r^    S    C    O 
f    C   -H-    CO 


h     I    -H    OJ 


I    OJ    1 


3  0) 

-a  f- 

s~<  o 

0)  -P 


01  j:: 


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I  >  a  EH  o 

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d)    O    U  ^    lO    tin  O 

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10)      -H  t-       -a  t4 
p  V  ex:iDrH,H  oj-a 


a  cj  u. 


Business  Returns/1967  •  Partnerships 


207 


Table    3.8— TOTAL  ASSETS  AND    INCOME   STATEMENT    ITEMS,    BY   SIZE  OF  TOTAL  ASSETS  AND   INDUSTRIAL  DIVISION 


Industrial  division  and  item 


All 
partner- 
ships 


Partner- 
ships with- 
out balance 
sheets 


Partnerships  with  balance  sheets,    by  size  oi  total  assets 


$1  under 
$10,000 


$10,000 

under 
$25,000 


$25,000 

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 
or  more 


(1) 


(2) 


(3) 


W) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


ALL  INDUSTRIAL  DIVISIONS 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  so±a,  total 

Inventory,  beginning-of-year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Kent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  (less  loss } 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

AGRICDLTOBE,  FORESTRY,  AWD  FISHERIES 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sold,  total 

Inventory,  beginning-of-year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less :  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes ■  ■  ■ 

Casualty  losses 

Bad  debts • 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  ( less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

Footnotes  at  end  of  table ■ 


906,182 
2,938,431 


ill, 599 
1,207,799 


'i9'4,587 
1,730,532 


42,596 
128,587 


107,423 
309,185 


84,739 
246,729 


76,974 
229,525 


71,290 
222,212 


64,154 
240,011 


25,375 
129,096 


12,209 
79,445 


9,826 
145,342 


(Thousand  dollo 


80,137,915 

78,022,998 

14,631 

580,190 

341,590 

103,195 

1,075,311 

69,271,962 

43,148,059 
4,712,731 

31,054,032 
4,414,448 
1,491,830 
6,374,176 
4,899,158 

6,279,148 
1,556,166 
1,771,706 
2,217,619 
2,181,258 
17,492 

132,095 

330,334 

3,006,673 

42,368 

71,352 

24,636 

7,993,055 

34,874,939 

35,009,961 

135,022 

10,865,953 

12,760,022 

1,394,069 


124,633 
312,434 


19,463,721 

19,051,116 

3,557 

83,785 

-88,759 

27,348 

209,156 

15,247,827 

10,835,954 
1,019,860 
7,663,989 
923,822 
443,148 
1,833,375 
1,048,240 

1,076,007 
353,419 
398,980 
315,355 
510,007 
7,460 

21,455 

266,420 

723,140 

2,040 

6,374 

9,113 

1,712,103 

8,215,162 

8,244,377 

29,215 

3,215,894 

3,555,297 

339,403 


94,813 
230,491 


69,123,539 
60,674,194 

58,971,882 

11,074 

495,405 

252,831 

75,847 

866,155 

53,024,135 

32,312,105 
3,692,871 

23,390,043 
3,490,526 
1,048,582 
4,540,801 
3,850,918 

5,203,141 
1,192,747 
1,372,726 
1,902,264 
1,671,251 
10,032 

110,540 
563,914 
2,283,533 
40,328 
54,978 
15,523 
6,280,953 

26,659,777 

26,765,584 

105,807 

7,650,059 
9,204,725 
1,554,666 


29,320 
31,943 


2,371,151 

2,304,208 

116 

15,094 

5,331 

13,433 

31,979 

2,137,587 

1,494,174 
258,914 
980,886 
153,659 
76,014 
237, 3eA 
212,673 

132,864 
37,140 
56,533 
44,010 
50,111 
331 

6,168 

20,761 

62,596 

3,694 

744 

2,592 

225,864 

810,034 

819,838 

9,804 

233,574 

327,644 

94,070 


2,928 
6,867 


465,750  1,422,232  2,758 


3,416,269 

3,367,490 

65 

5,018 

4,597 

1,827 

37,272 

2,428,757 

1,283,813 

56,582 

783,819 

199,419 

89,507 

208,442 

53,955 

276,478 

142,573 

138,195 

16,534 

52,874 

560 

5,042 

19,518 

49,367 

291 

1,033 

4,382 

437,897 

2,083,677 

2,093,833 

10,156 

987,512 

1,053,268 
75,755 


5,013 
12,097 


4,779,687 

4,713,541 

148 

5,313 

8,672 

2,838 

48,175 

3,642,972 

2,052,374 
158,575 

1,553,465 

249,757 

67,132 

193,473 

170,038 

442,111 
156,875 
178,108 
26,050 
90,534 
1,100 

5,208 

28,831 

94,104 

479 

1,577 

773 

554,847 

2,661,167 

2,665,880 

4,713 

1,136,715 

1,198,917 

62,202 


6,193,604 

5,104,209 
1,235 
12,580 
18,495 
5,405 
51,680 

5,075,821 

3,161,254 
329,079 

2,429,846 

357,336 

82,516 

302,961 

340,484 

534,052 
154,791 
173,384 
57,998 
131,235 
1,553 

9,991 

49,242 

143,203 

3,089 

2,589 

638 

542,802 

2,942,955 

2,951,129 

8,174 

1,117,733 

1,209,371 

91,583 


3,953      4,490 
10,722     11,469 


5,080,454  10,064,957  8,797,935  8,470,089  32,053,304 


7,966,838 

7,844,688 

495 

23,496 

30,858 

5,080 

52,211 

6,819,379 

4,503,334 
544,515 

3,534,512 
443,846 
120,200 
425,146 
569,885 

638,891 
172,422 
184,191 
100,796 
184,833 
1,812 

12,183 

67,876 

208,875 

393 

2,096 

1,108 

740,569 

3,341,354 

3,351,751 

10,397 

1,147,459 

1,243,657 

96,193 


5,397 
15,078 


11,424,794 

11,165,840 

1,453 

49,908 

49,589 

11,656 

146,348 

10,181,763 

6,882,153 
895,272 

5,322,008 
570  ,"579 
179,073 
744,247 
929,026 

852,055 
189,592 
205,893 
233,960 
299,983 
1,355 

23,680 

109,355 

377,485 

1,579 

3,835 

1,971 

998,867 

4,283,687 

4,301,806 

18,119 

1,243,031 

1,437,700 
194,669 


5,378 
16,280 


7,373,517 

7,185,929 

348 

43,535 

34,615 

7,691 

101,399 

6,768,881 

4,548,923 
567,818 

3,436,120 
435,187 
115,227 
590,407 
596,336 

503,011 
86,941 
121,418 
253,754 
218,819 
743 

15,757 

80,919 

295,423 

.  3,538 

4,962 

2,389 

631,174 

2,637,006 

2,647,821 

10,815 

504,635 
787,703 
183,067 


1,876 
6,244 


5,776,900 

5,588,071 

1,019 

52,003 

37,569 

5,933 

92,205 

5,345,457 

3,400,569 
371,326 

2,353,875 
422,854 
130,221 
537,081 
414,798 

415,009 

60,088 

91,710 

255,350 

194,253 

555 

12,141 

56,794 

295,894 

4,080 

4,339 

551 

541,524 

2,187,502 
2,193,629 

6,127 

431,433 
585,543 
154,210 


554 
,350 


11,371,424 

10,697,906 

6,195 

287,458 

52,995 

21,984 

294,886 

10,623,508 

4,985,511 
510,790 

2,995,512 
551,959 
188,792 

■1,301,580 
563,222 

1,407,670 
172,224 
223,289 
912,312 
448,609 
2,013 

20,460 

120,518 

755,586 

23,085 

43,803 

1,019 

1,507,409 

5,712,395 

5,739,897 

27,502 

747,916 

1,350,822 

602,906 


231 
1,336 


(Thousand  dollars) 


5,612,519 

5,449,690 
1,135 
17,854 
27,623 
11,557 
104,555 

4,979,055 

3,394,603 
352,896 

1,359,606 
503,814 
124,259 

1,413,544 
359,516 

23,376 
60,957 
182,953 
179,375 
157,275 
4,398 

1,932 
190,098 
400,755 
(M 

750 

2,598 

379,720 

2,055,087 

2,102,246 

47,159 

633,453 
910,322 
276,869 


3,237,285 

3,141,003 

558 

10,528 

15,159 

6,388 

53,640 

2,706,934 

1,327,882 
185,387 
607,256 
239,478 
72,304 
914,616 
191,159 

3,710 

24,468 

89,564 

93,861 

100,252 

3,539 

466 

118,736 

250,250 

(^) 

255 

895 

188,031 

1,313,121 

1,332,508 

19,387 

530,352 
532,182 
101,830 


2,375,233 

2,303,687 

567 

7,326 

12,469 

5,259 

40,915 

2,272,132 

1,566,721 
167,509 
752,350 
264,336 
51,955 
498,928 
168,357 

14,655 
35,499 
93,389 
85,515 
57,014 
859 

1,465 
71,362 
150,515 
(1) 

485 

1,703 

191,689 

741,966 

769,738 

27,772 

103,101 
278,140 
175,039 


128,410 

124,823 

(^) 

293 

220 

1,066 

2,005 

109,533 

78,046 
10,356 
34,797 
11,922 

1,486 
24,314 

4,829 

634 
915 
4,928 
3,285 
2,961 
(M 

156 
4,398 
7,543 

118 

149 

6,381 

46,777 

49,169 

2,392 

18,377 

27,000 

8,123 


90,177 
83,539 

(^) 
104 
144 
6,385 

76,335 

49,094 
556 
17,233 
9,408 
4,128 
13,395 
627 

875 
3,001 
4,669 
2,960 
1,480 
58 

33 
2,051 
3,327 

122 

212 

8,438 

34,445 
35,478 
2,033 

13,842 

19,  XO 

5,493 


65,771 

124,177 

122,597 

13 

125 

258 

55 

1,128 

112,692 

72,755 
5,205 

32,583 

14,692 
3,692 

18,376 
2,399 

1,070 
3,090 
7,034 
2,253 
2,479 
241 

163 
2,833 
7,253 

<?) 
(M 
(M 
13,372 

49,342 

51,264 

1,422 

11,485 
22,435 
11,000 


220,506 

217,185 

(^) 

209 

694 

182 

2,331 

204,156 

143,028 
15,575 
73,310 
25,420 
2,930 
36,724 
10,982 

1,053 
3,749 
9,422 
3,991 
4,452 
42 

178 
5,297 
12,001 


(1) 
19,930 

74,157 
76,614 
2,457 

15,450 
29,011 
12,561 


350,737 

345,707 

92 

502 

1,658 

387 

2,391 

321,528 

217,106 
16,152 

104,449 

37,654 

6,984 

67,631 

15,764 

608 

6,362 

14,792 

10,212 

8,229 

442 

96 
11,161 
23,614 


220 
28,730 

128,601 

130,562 

1,961 

29,109 
48,619 
19,510 


854,583 

531,170 

568,392 

161 

1,711 

2,464 

543 

7,899 

561,214 

391,188 
36,420 

170,355 
70,451 
10,822 

139,308 
36,168 

3,253 

8,128 

21,334 

21,263 

16,477 

61 

301 

18,861 

42,129 

(^) 

23 

824 
37,299 

177,204 

189,573 

12,369 

19,956 
68,916 
48,960 


432,321 

413,522 
50 
1,729 
3,288 
1,577 
7,155 

429,077 

290,188 
34,606 

135,849 
45,103 
11,809 

105,306 
42,985 

1,569 

5,845 

19,600 

21,236 

10,625 


134 

15,743 

28,554 

(^) 

78 

204 
35,169 

128,334 

130,354 

2,020 

3,244 
34,612 
31,353 


229,574 

223,390 

222 

1,179 

1,519 

697 

2,557 

234,151 

155,553 
25,987 

105,302 
23,958 
4,627 
35,964 
30,185 

4,117 
3,641 
5,688 
11, U3 
5,336 
(^) 

235 

5,505 

11,796 

(^) 

13 

65 

20,942 

57,737 

58,603 

871 

^4,577 
15,867 
20,444 


218,061 

204,532 

21 

1,573 

2,264 

617 

9,054 

223,346 

159,663 
21,650 
78,367 
25,728 
5,427 
52,409 
23,918 

1,477 
1,768 
5,372 
9,177 
4,963 


155 
4,453 
14,298 
(') 
62 
22 
21,423 

44,869 

47,116 

2,247 

^5,285 
12,290 

17,575 


208 


Business  Returns/1967  •  Partnerships 


Table    3.8— TOTAL  ASSETS  AND    INCOME   STATEMENT    ITEMS,    BY   SIZE  OF  TOTAL  ASSETS  AND   INDUSTRIAL  DIVISION— Continued 


Industrial  division  and  item 


All 
partner- 
ships 


Partner- 
ships with- 
out balance 
sheets 


Partnerships  with  balance  sheets^    b^  size  of  total  assets 


Zero 
assets 


$1  under 
$10,000 


$10,000 

under 

$25,000 


$25,000 
under 
$50,000 


$50,000 
under 
$100,000 


$100,000 
under 
$250,000 


$250,000 
under 
$500,000 


$5oU,uOO 

ur.de  r 

$1,003,000 


(1) 


(2) 


(3) 


(■4) 


(6) 


(7) 


(8) 


O) 


(10) 


(11) 


(12) 


MIMIUG 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets  ■  ■  • . 
Other  receipts 

Total  deductions 

Cost  of  goods  sold,  total 

Inventory,  beginning-of-year- 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss ,  noncapital  assets .... 
Other  deductions 

Gross  profit  (less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

CONTRACT  CONSTRUCTION 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets  .  - ■  . 
Other  receipts 

Total  deductions 

Cost  of  goods  sold,  total 

Inventory,  beginning-of-year. 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortisation 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets--.- 
Other  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

Footnotes  at  end  of  table . 


13,243 

94,064 


6,191 
48,619 


7,051 
45,445 


426 
2,255 


2,605 
17,286 


916 
6,302 


911 
4,361 


741 

5,703 


642 
3,295 


326 

1,813 


266 
1,191 


(Thotisand  dollars) 


1,110,635 

1,045,433 

35 

5,475 

6,651 

4,314 

43.077 

1,045,466 

473,729 

9,390 

59,536 

123,733 

28,205 

262,573 

9,703 

9,351 
12,202 
13,460 
19,359 
37,921 
(M 

847 

34,019 

83,844 

239 

692 

292 

347,762 

571,704 
583,237 
16,533 

65,219 
203,062 
142,343 


52,342 
117,382 


196,663 

184,900 

10 

1,444 

359 

1,958 

7,992 

180,305 

82,127 
1,728 

20,354 

23,179 
8,851 

29,495 
1,480 

1,855 
2,122 
2,069 
2,770 
4,572 


213 

5,771 

13,057 

93 

50 

152 

65,954 

102,773 

103,385 

612 

15,353 
40,520 
24,662 


25,504 
55,775 


1,272,018 

914,022 

360,533 

25 

4,031 

6,492 

2,856 

40,085 


864,661 

391,602 

7,662 

39,182 

100,554 

19,354 

233,078 

8,228 

7,996 
10,030 
16,391 
17,089 
33,349 
(=■) 

634 

28,243 

75,737 

196 

642 

140 

231,308 

468,931 

484,352 

15,921 

49,361 
167,542 
113,181 


26,338 

62,107 


17,304 
15,963 


279 
1,012 

18,236 

9,558 
325 
2,388 
2,750 
1,031 
3,357 
293 

438 
609 
248 
509 
547 


1,302 
1,910 
10 
(M 

3,104 

6,405 

6,521 

116 

^932 
1,516 
2,443 


3,251 
7,391 


19,024 
18,453 

83 
(M 
51 
432 

20,243 

9,679 
141 
836 

2,427 
279 

6,127 
131 

161 
416 
543 
150 
614 


298 
1,327 

(') 

12 
7,039 

8,774 

10,637 

1,863 

^1,219 
3,676 
4,895 


3,360 
19,425 


14,935 

21,967 
21,641 


22,237 

9,471 
33 

547 

2,966 

1,257 

4,701 

33 

17 

1,544 

232 

672 

656 

(M 


363 
1,521 


(') 


12,170 
12,170 


^270 
3,097 
3,367 


3,846 
8,332 


46,102 
45,031 

<;) 
(^) 

216 
850 

51,357 

25,493 

208 

2,481 

8,360 

3,354 

11,546 

456 

1,357 
1,036 
1,003 
717 
1,393 


1,733 
3,437 


(^) 
15,176 

19,538 

21,521 

1,983 

=5,255 

6,779 

12,034 


3,873 
9,189 


62,007 

58,437 


224 

302 

2,949 

56,956 

23,363 
1,075 
2,514 
9,949 
1,696 

14,204 
1,070 

21 
1,031 
1,776 
1,014 
1,712 

(M 
2,350 
4,337 


(') 
16,292 

30,119 
31,223 

1,104 

5,051 
9,936 


2,721 
6,161 


104,342 

104,476 
100,545 

93 

238 

393 

3,207 

108,073 

57,586 
688 
10,622 
13,866 
1,230 
31,666 
486 

1,437 
1,682 
1,745 
865 
2,946 

1,661 

6,136 

52 

10 

57 

33,344 

42,959 

45,579 

3,620 

=3,597 
15,035 
lS,o32 


2,445 
5,867 


116,420 

96,868 
91,448 

145 

149 

120 

5,006 

97,521 

50,925 
741 

6,650 
12,655 

2,028 
30,161 

1,310 

767 
1,674 
1,362 
1,235 
2,634 

214 
3,057 
6,940 

151 

14 

28,496 

40,523 
45,099 
4,576 

=  653 

9,319 
9,972 


962 
2,501 


182,991 

133,768 

117,54? 

(^5 

990 

1,128 

877 

13,218 

124,773 

62,714 
927 

3,906 
16,819 

2,832 
39,310 

1,080 

686 
878 
2,952 
1,401 
4,061 
(M 

103 
6,504 
9,041 

41 

(^) 
36,377 

54,833 
56,433 
1,600 

8,995 

19,270 
10,275 


517 
1,434 


7,256,095 

7,129,026 

59 

10,529 

45,944 

7,535 

63,002 

6,514,555 

5,372,941 
256,039 

1,190,624 

1,205,961 
819,847 

2,160,946 
260,476 

96,887 
132,551 
102,731 

49,311 

116,259 

391 

7,080 

74,568 

138,946 

79 

4,037 

972 

416,752 

1,756,085 

1,773,649 

17,564 

741,540 

811,150 

69,610 


1,602,776 

1,586,594 

22 

1,579 

7,555 

725 

6,301 

1,340,868 

1,025,189 
31,766 
296,651 
245,718 
221,573 
267,542 
38,061 

23,689 
55,852 
14,621 
10,288 
27,465 
332 

641 

19,755 

40,414 

(^) 

456 

403 

121,755 

561,405 

562,914 

1,509 

261,908 

271,738 

9,830 


5,653,319 

5,542,432 

37 
8,950 

38,389 
6,810 

56,701 

5,173,687 

4,347,752 
224,273 
893,973 
960,243 
598,274 

1,893,404 
222,415 

73,198 
76,699 
88,160 
39,523 
33,794 
559 

6,439 

54,813 

98,532 

71 

3,581 

569 

294,997 

1,194,680 

1,210,735 

16,055 

479,632 

539,412 

59,780 


364,108 

353,349 

{'} 

459 

614 

383 

4,297 

332,961 

233,155 
13,363 
37,208 
57,889 
59,826 

118,862 
3,993 

4,412 
3,914 
9,238 
1,493 
4,794 
(M 

852 
2,328 
3,989 

33 

125 

18,614 

75,194 
76,092 


31,147 
35,647 
4,500 


374,409 
372,641 

43 

121 

343 

1,261 

310,239 

242,759 
3,366 
58,533 
55,687 
48,146 
79,309 
2,282 

5,791 
19,173 
5,420 
1,138 
5,028 
12 

275 
2,084 
4,856 


157 
23,528 

129,882 

131,519 

1,637 

64,170 
68,714 
4,544 


328,022 
325,152 

64 

669 

326 

1,811 

282,088 

221,553 
8,707 
71,076 
62,526 
33,485 
58,064 
12,305 

3,630 
10,036 
4,864 
1,402 
6,239 
297 

712 

1,900 

5,605 

13 

159 

22 

25,656 

103,599 

104,053 

454 

45,934 

48,820 

2,886 


500,176 
496,319 

293 
1,433 

300 
1,331 

441,131 

350,244 
14,739 

114,073 
94,786 
33,649 

106,394 
13,397 

9,855 
12j315 
7,272 
2,411 
10,483 
16 

637 
4,463 
10,672  I 

432 
(1) 
32,325 

146,575 

147,171 

596 

59,045 
63,000 
3,955 


593,651 
586,404 

1,245 

1,838 

400 

3,764 

537,574 

433,443 

21,321 

119,695 

127,049 

60,005 

129,263 

13,890 

7,980 

11,955 

3,080 

3,220 

10,824 

119 

429 
5,971 
10,338 

301 

32 

39,882 

147,961 

U9,238 

1,277 

56,077 
63,906 
7,829 


888,099 
869,762 
(M 
1,759 
5,437 
1,526 
9,614 

807,966 

674,982 
51,791 

204,240 

164,942 
93,334 

206,250 
45,575 

11,720 
8,911 
9,332 
5,997 

15,899 
64 

1,371 
10,565 
17,753 

707 

146 

50,513 

194,780 

196,168 

1,388 

80,133 
87,650 

7,517 


331,251 

618,042 
603,467 
(^) 
1,511 
5,400 
615 
7,047 

573,402 

481,673 
41,250 

110,703 

107,735 
66,281 

189,422 
33,718 

7,639 
4,314 

10,857 
5,174 

10,112 
22 

894 
7,702 
11,221 

479 

64 

33,251 

121,794 

123,187 

1,393 

44,640 
51,980- 
7,340 


639,279 

619,010 

(M 

912 

10,715 

656 

7,977 

599,896 

515,127 
26,957 
95,075 

Ul,498 
83, 809 

224,177 
46,339 

8,324 
1,951 
9,074 
5,903 
12,337 

205 
4,918 
13,630 

432 
(') 
27,990 

103,833 

104,768 

885 

39,383 
44,483 

5,100 


220 
3,239 


412,506 

391,418 

17 

2,674 

4,694 

618 

13,085 

365,265 

137,808 
3,524 
9,233 

30,762 
5,647 

92,006 
3,369 

3,112 
1,160 
6,530 
10,476 
18,786 
(M 

306 

10,975 

41,086 

134 

435 

39 

133,729 

253,610 
254,669 

1,059 

47,241 

96,914 
51,673 


363 

1,307 


812,709 

1,347,533 

1,310,828 

24 

2,664 

12,162 

2,256 

19,599 

1,288,430 

1,139,816 
42,779 
83,370 
158,131 
119,739 
781,663 
45,866 

U,647 
4,U0 
24,023 
12,780 
13,078 
18 

1,064 

14,882 

20,463 

57 

1,020 

14 

43,238 


171,012 

178,539 

7,527 

59,103 
75,212 

16,109 


Business  Returns/1967  •  Partnerships 

Table  3.8— TOTAL  ASSETS  AND  INCOME  STATEMENT  ITEMS,  BY  SIZE  OF  TOTAL  ASSETS  AND  INDUSTRIAL  DIVISION— Continued 


209 


Industrial  division  and  item 


I 


MAJJUFAC  TURING 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents - 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sold,  total 

Inventory,  beginning -of -year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortisation 

Retirement  plans,  etc 

Net  loss ,  noncapital  assets 

Other  deductions 

Gross  profit  (less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

TRANSPORTATION,  COMMUNICATION,  ELECTRIC 
GAS,  A^D  SANITARY  SERVICES 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sold ,   total 

Inventory,  beg inning -of -year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less ;  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  (less  loss  ) 

Gross  profit 

Gross  loss 

Net  profit   (less  loss  ) 

Net  profit ■ - 

Net  loss 

Footnotes  at  end  of  table- 


All 
partner- 
ships 


Par  Lnui'- 
ships  with- 
out balance 
sheets 


(1) 


34,486 
84,688 


(2) 


11,9?3 

26,74u 


Partnerships  with   balance  sheeLs,    by  cizo  of   total  assetE 


(3) 


22,558 
57,942 


Zero 
assets 


(4) 


1,996 
4,630 


$1  under 
$10,000 


(5) 


6,178 
13,994 


$10,000 

under 
$25,000 


(6) 


4,261 

9,786 


$25,000 

under 
$50,000 


(7) 


3,238 
7,969 


$50,000 

ujider 
$100,000 


(8) 


2,841 
7,192 


$100,000 

under 
$250,000 


(9) 


2,471 
6,760 


$250,000 
linder 
$500,000 


(10) 


875 
3,025 


$500,000 

under 

$1,000,000 


(11) 


436 
2,301 


5,697,329 

5,640,008 

131 

7,100 

13,178 

2,834 

34,078 

5,135,410 

3,962,280 
428,685 
2,331,006 
1,018,413 
198,537 
396,482 
460,843 

156,036 
110,709 
76,285 
34,266 
107 , 696 
577 

9,549 

55,167 

139,432 

1,000 

5,119 

829 

476,415 

1,677,723 

1,635,025 

7,297 

561,919 

o21,046 

59,127 


15,23o 
42,897 


752,630 
745,539 

915 
2,115 

478 
3,583 

649,009 
477,102 
31,498 
284,272 
114,131 
34,017 
46,480 
33,296 

16,499 

16,121 

8,611 

5,013 

15,287 

397 

l,02o 

11,952 

26,397 

131 

119 

597 

69,755 

268,437 

269,543 

1,106 

103,621 

112,463 

8,842 


2,220,609 

4,944,699 

4,894,469 

131 

6,185 

11,063 

2,356 

30,495 

4,486,401 

3,485,178 
397,187 

2,096,734 
904,282 
164,520 
350,002 
427,547 

139,537 
94,588 
67,674 
29,253 
92,409 
130 

8,521 

43,215 

113,085 

869 

5,000 

232 

406,660 

1,409,291 

1,415,482 

6,191 

458,298 

508,583 

50,235 


7,867 
22,525 


20,372 


212,859 

211,215 

(') 

112 

142 

364 

1,022 

187,479 
144,070 
22,998 
84,060 
40,261 
6,111 
15,262 
24,622 

7,153 
3,789 
3,664 
1,021 
4,189 

541 
1,621 
4,298 

-.(.1)  . 

273 

32 

16,827 

67,146 

67,343 

197 

25,330 

27,100 

1,720 


619 

1,367 


138,819 
137,582 
■(^) 
235 
104 
209 
686 

114,505 

80,115 
2,860 

33,638 

30,305 
6,932 

10,217 
3,337 
1,378 
7,724 
4,248 
479 
2,823 
16 

129 
1,124 
2,555 

212 
39 

13,663 

57,467 

58,212 

745 

24,314 
29,241 
4,927 


2,164 
4,682 


227,203 
226,336 

16 
168 

58 
630 

188,503 

131,920 

8,568 

69,342 

40,524 

8,189 

14,996 

9,699 

3,192 
10,680 
o,168 
1,053 
4,390 

201 

1,821 

6,524 

12 

42 

22,498 

94,416 

94,963 

547 

38,705 
42,773 
4,068 


357,482 
355,527 

135 

778 

76 

966 

311,454 

224,546 
15,429 

111,670 
87,511 
11,957 
13,363 
16,784 

4,923 
13,039 
7,236 
2,533 


895 
2,933 
8,701 

163 

15 

37,630 

130,881 

130,955 

74 

46,023 

49,501 

3,473 


1,206 
2,697 


1,275 
2,927 


524,652 

518,970 

71 

297 

433 

292 

4,589 

473,660 

351,595 
28,394 
218,241 
107,532 
12,898 
26,815 
32,285 

12,677 
15,869 
7,315 
2,853 
10,979 
17 

1,099 

4,213 

11,876 

20 

94 

51 

45,002 

157,375 

158,160 

785 

50,992 
55 ,  657 
4,665 


987 
3,352 


387,441 

901,346 
893,945 
(1) 
1,217 
2,414 
547 
3,217 


809,935 

626,486 
63,872 
363,373 
180,730 
34,040 
54,719 
70,246 

23,627 

18,917 

9,365 

4,253 

18,804 

82 

1,690 

3,209 

20,187 

32 

468 

62 

77,253 

267,459 

267,672 

213 

91,411 

97,071 

5,660 


570 
2,134 


298,895 

685,416 

673,123 

(') 

832 

1,564 

315 

4,572 


525,030 

493,450 
59,158 
302,704 
125,704 
18,052 
55,335 
62,503 

23,729 
8,577 
6,971 
3,357 

13,038 
32 

1,334 

6,592 

14, 583 

54 

533 

15 

47,665 


179,673 
179,673 


60,385 
62,507 
2,121 


236 
845 


732,013 

725,273 

30 

1,050 

1,093 

159 

4,408 

678,228 

539,396 
62,920 
343,316 
120,304 
21,857 
57,788 
67,289 

27,477 
8,507 
6,573 
3,196 

11,888 
25 

1,208 

6,133 

14,010 

32 

836 

58,733 

135,877 

136,011 

134 

53,790 
57,398 
3,608 


119 
559 


1,336,826 

1,310,437 
172 
1,717 
4,979 
2,032 
17,439 

1,194,653 

313,577 
30,471 

278,365 

242,425 
28,225 

265,748 
27,657 
13,110 
29,392 
30,749 
21,848 
43,392 
274 

1,494 

7,348 

83,792 

431 

1,272 

822 

142,102 

491,360 

496,235 

4,375 

142,173 
174,601 
32,428 


403,076 
150 
456 
309 
275 
3,712 

350,468 

232,159 
6,122 
75,137 
60,546 
10,716 
35,073 
5,535 

1,710 
8,020 
6,014 
5,732 
14,012 
27 

215 
2,002 
32,783 

105 

281 

47,358 

170,917 

171,399 

432 

58,010 

63,443 

5,433 


928,348 

907,361 

22 

1,251 

4,170 

1,757 

13,777 

844,185 

536,413 
24,349 

203,228 

181,779 
17,509 

181,575 
22,122 

11,400 

21,372 

24,735 

16,066 

29,330 

247 

1,279 

5,346 

51,009 

481 

1,157 

541 

94,744 

320,943 

324,836 

3,893 

84,ld3 
111,153 
26,995 


42,302 
42,125 

11 
13 
122 
26 

40,108 

32,357 

1,956 

4,389 

6,226 

346 

21,532 
2,592 

28 
472 
996 
231 
756 


(1) 


309 
,533 


237 
2,904 

9,768 

9,794 

26 

2,194 
3,433 
1,244 


73,568 
73,051 

114 
32 
353 

63,321 

44,613 

564 

15,011 

10,920 

1,303 

17,037 

227 

53 

3,333 

3,477 

284 

1,529 

20 

349 

2,253 


7,193 

28,448 
23,449 
(^) 

10,247 

11,596 

1,349 


19,539 

55,335 
54,228 

(^) 
25 
43 
1,532 

50,200 

31,591 

169 

6,580 

10,807 

1,073 

13,120 

158 

457 

3,598 

1,816 

521 

1,631 

(^) 

11 

253 

3,143 

(^) 

142 

7,035 

22,637 

22,742 

105 

5,535 
6,794 


44,720 

102,516 
101,160 


240 
163 
843 

39,143 

61,937 
2,219 

13,330 

19,590 
2,155 

20,224 
581 

503 
2,920 
2,712 
1,292 
2,615 
12 

66 
2,635 
5,807 


(M 
3,608 

39,223 

39,234 

11 

13,373 

14,305 

932 


125,606 
123,735 

82 
885 
246 
658 

108,304 

70,941 
780 

16,959 

24,365 
3,312 

25,369 
844 

1,359 

4,092 

2,617 

1,415 

4,570 

(M 

271 

395 

3,346 

14 

74 

237 

13,972 

52,794 

53,011 

217 

17,302 
20,236 
2,934 


185,680 

182,538 

(^) 

291 

730 

435 

1,683 

170,423 
119,790 
2,756 
46,434 
38,926 
3,625 
31,113 
3,064 

1,638 
2,969 
3,786 
2,137 
7,167 
60 

264 
371 
9,807 
295 
169 

(^) 

21,920 

52,743 

62,873 

130 

15,252 
17,543 
2,291 


125,399 
123,279 

122 

1,374 

465 

659 

115,387 

32,552 
6,078 

35,041 

23,960 
1,500 

16,143 
5,170 

1,605 

2,232 

4,274 

1,782 

4,300 

(^) 

215 

443 

7,244 

66 

135 

(M 

10,478 

40,727 

41,263 

535 

10,512 
11,716 
1,204 


31,099 

99,Dl4 

93,779 

(M 

214 

357 

111 

5,151 


39,363 

63,352 
3,061 

22,875 

16,511 
1,007 

23,021 
3,113 

4,646 
613 

2,691 
584 

3,013 

171 
421 

5,554 

105 

275 

39 

3,389 

30,417 
30,433 


9,746 
12,363 
2,617 


11,000,000 
jr  more 


(12) 


261 
2,235 


819,547 

1,16^,899 
1,U7,497 
(M 
2,291 
4,352 
335 
10,405 

1,097,607 

873,500 
131,988 
559,890 
171,411 
44,484 
101,007 
140,280 

35,381 

7,486 

15,529 

10,453 

17,560 

(^) 

1,424 

10,519 

30,351 

454 

2,502 

51 

87,384 

268,997 

272,493 

3,495 

67,292 
37,335 
20,043 


93 
1,809 


220,753 

117,323 
113,455 

443 

427 

135 

2,367 

117,425 

79,275 
6,766 

37,609 

25,474 
2,183 

13,616 
6,373 

1,101 
1,093 
2,366 
7,770 
3,699 
156 

171 

170 

7,207 

158 

15 

14,245 

34,181 
37,032 
2,351 

^98 
13,117 
13,215 


210 


Business  Returns/1967  •  Partnerships 

Table    3.8— TOTAL  ASSETS  AND   INCOME   STATEMENT   ITEMS,    BY    SIZE  OF  TOTAL  ASSETS  AND   INDUSTRIAL  DIVISION— Continued 


Industrial  division  and  item 


All 
partner- 
ships 


Partner- 
ships with- 
out balance 
sheets 


Partnerships  with  balance  sheets,    by  size  of  total  assets 


$1  under 
$10,000 


$10,000 
under 
$25,000 


$25,000 
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 
or  more 


(1) 


(2) 


(3) 


W 


(5) 


(5) 


(7) 


(8) 


(9) 


(10) 


(11) 


(1^) 


WHOLESALE  AND  RETAIL  TRADE 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sold,  total 

Inventory,  beginning-of-year. - . 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year- . . 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Ajnortisation 

Retirement  plans,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  ( less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

Wholesale  Trade 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sold,  total 

Inventory,  beginning-of-year- ■• • 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year ■• • 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Tajces 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  (less  loss ) 

Gross  profit 

Grose  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

Footnotes  at  end  of  table- 


220,700 
500,  B95 


96,017 
208,983 


124,683 
291,912 


13,071 

29,530 


25,893 
58,032 


23,056 
50,789 


22,777 
51,902 


19,592 
45,775 


14,736 

37,000 


3,764 
11,087 


1,250 
4,743 


(Thousand  tbllart) 


34,867,991 

34,448,298 

1,830 

36,938 

95,209 

10,625 

275,091 

32,602,002 

26,061,657 

3,434,890 

24,762,554 

266,630 

138,953 

1,026,404 

3,567,774 

2,399,711 
464,038 
487,263 
143,597 
504,342 
4,941 

59,808 

135,023 

357,838 

994 

6,844 

4,197 

1,971,749 

8,386,641 

8,404,077 

17,436 

2,265,989 

2,425,722 

159,733 


31,461 
77,07o 


8,693,127 

403 

4,660 

24,604 

2,802 

45,193 

8,090,713 

6,458,601 
723,555 
6,078,009 
40,227 
45,239 
309,731 
738,160 

543,593 
105,524 
131,522 
32,502 
160,467 
1,449 

11,626 

41,185 

103,313 

66 

447 

2,072 

498,346 

2,234,526 

2,239,247 

4,721 

680,076 
723,583 
48,507 


10,167 
22,835 


26,097,202 

25,755,171 

1,427 

32,278 

70,605 

7,823 

229,898 

24,511,289 

19,603,056 

2,711,335 

18,684,545 

226,403 

93,714 

716,673 

2,829,614 

1,856,118 
358,514 
355,741 
111,095 
343,875 
3,492 

48,182 

93,838 

254,525 

928 

6,397 

2,125 

1,473,403 

6,152,115 

6,164,830 
12,715 

1,585,913 

1,697,139 

111,226 


21,294 
54,191 


1,144,101 

1,125,751 

45 

737 

1,796 

3,071 

12,701 

1,087,118 

856,065 
191,551 
788,420 
8,083 
2,327 
26,397 
160,713 

83,293 
14,720 
22,083 
4,635 
16,159 
217 

2,784 

4,778 

10,951 

73 

144 

837 

70,329 

269,686 

275,071 

5,385 

56,983 
77,363 
20,330 


1,870 
4,581 


955,258 

945,644 

(') 

119 

425 

420 

8,648 

853,029 

621,487 
42,424 
587,482 
3,161 
7,947 
20,718 
40,245 

69,580 

23,348 

30,179 

1,811 

13,340 

141 

■  1,401 

4,637 

9,245 

53 

43 

235 

77,529 

324,157 

324,752 

595 

102,229 

115,766 

13,537 


4,265 
10,873 


1,907,651 

1,887,211 
45 
536 

1,993 

155 

17,711 

1,730,432 

1,293,210 

120,700 

1,263,867 

9,528 

6,673 

21,552 

129,110 

145,880 
47,026 
50,594 
4,412 
30,192 
400 

2,457 

7,774 

19,828 

198 

49 

70 

128,342 

594,001 

595,379 

1,378 

177,219 

188,681 

11,462 


2,952,190 

2,926,853 

60 

2,257 

5,170 

453 

17,397 

2,716,825 

2,055,363 
263,498 
1,992,707 
19,441 
12,201 
46,881 
279,365 

226,510 
64,661 
61,472 

9,581 
46,328 

1,203 

4,446 

13,338 

32,618 

195 

113 

160 

200,832 

871,490 

872,741 

1,251 

235,365 

254,550 

19,165 


3,335 
7,386 


4,216,221 
4,175,340 

192 
3,474 

12,053 
1,026 

24,136 

3,905,883 

3,055,556 

451,340 

2,961,976 

29,208 

15,530 

72,838 

475,336 

321,582 

68,771 
63,612 
17,592 
64,006 
330 

7,125 

15,218 

46,922 

92 

421 

362 

244,294 

1,119,784 

1,120,282 

498 

310,338 
324,670 
14,332 


3,073 

7,291 


2,252,598 

6,172,618 

6,090,192 

401 

8,061 

20,237 

1,463 

52,264 


5,799,929 

4,644,922 

703,420 

4,393,478 

70,644 

23,469 

188,519 

739,608 

456,160 
78,543 
62,571 
27,751 
83,493 
709 

13,043 

22,507 

66,635 

105 

983 

176 

342,276 

1,445,270 

1,445,405 

135 

372,639 
387,342 
14,653 


3,800 
9,727 


3,668,320 

3,619,441 

234 

6,732 

7,629 

594 

33,690 

3,511,117 

2,927,296 

402,268 

2,771,723 

36,857 

9,657 

124,728 

417,937 

240,800 
31,392 
28,644 
15,467 
42,066 
133 

7,215 

10,695 

29,595 

145 

756 

133 

176,780 

692,145 

692,268 

123 

157,203 

165,661 

3,453 


1,276 
3,902 


2,339,589 

2,298,499 

424 

4,943 

6,490 

394 

28,839 

2,245,839 

1,866,811 

237,125 

1,745,527 

24,336 

11,603 

102,936 

254,716 

157,534 
18,273 
18,224 

11,575 
22,535 

78 

5,199 

7,051 

18,355 

54 

871 

75 

119,204 

431,688 

432,328 

640 

93,750 
97,732 
3,982 


542 

2,01; 


10,928,951 

10,796,092 

624 

9,727 

24,303 

2,474 

95,731 

10,370,954 
8,373,276 
837,316 
8,458,732 
74,086 
42,257 
348,524 
837,639 

534,262 
98,919 
67,181 
39,338 

109,470 
553 

17,419 

32,379 

87,747 

85 

3,289 

1,408 

505,623 

1,922,816 
1,930,904 


557,997 
591,611 
33,614 


1,598,839 

1,580,554 

14 

915 

5,096 

787 

11,473 

1,498,872 

1,272,314 

92,584 

1,176,376 

6,352 

10,106 

81,700 

94,804 

67,746 
15,116 
11,984 
5,305 
20,116 
212 

1,739 

7,427 

17,389 

(M 

73 

937 

78,462 

308,240 

309,061 

821 

99,967 

106,615 

6,648 


9,330,112 

9,215,538 
610 
8,812 
19,207 
1,687 
84,258 

8,372,082 

7,600,962 

744,732 

7,282,356 

67,734 

32,151 

266,824 

792,835 

466,516 
83,803 
55,197 
34,033 
39,354 
341 

15,630 

24,952 

70,358 

83 

3,216 

471 

427,166 

1,6U,576 

1,621,843 

7,267 

458,030 

484,996 

26,966 


331,007 

324,444 

(M 

329 

295 

258 

5,680 

311,723 

262,030 

41,271 

241,831 

1,873 

1,241 

7,909 

32,100 

17,989 

3,831 

2,580 

913 

2,847 

37 

1,022 
864 

1,927 
15 
33 

17,635 

62,414 
65,057 
2,643 

19,284 
22,239 

2,955 


182,330 
178,265 

15 

52 

96 

3,902 

152,234 
107,646 
6,161 
98,177 
1,190 
1,522 
5,071 
4,475 

12,979 

4,294 

2,628 

337 

1,715 

19 

228 

765 

1,587 

26 

32 

19,978 

70,619 

70,343 

224 

30,096 
32,369 
2,273 


48,645 

314,273 

307,606 

{^) 

128 

229 

(M 

6,307 

276,823 

217,488 

13,698 

201,911 

2,124 

1,494 

8,692 

10,431 

16,888 
7,132 
3,533 
567 
3,116 


815 
793 
2,989 
(') 

32 
(M 
23,470 

90,118 

90,136 

13 

37,445 
39,644 
2,199 


121,422 

636,278 
629,824 

133 

520 

43 

5,758 

596,943 
486,532 
32,015 
467,277 
2,607 
3,122 
17,754 
36,243 

30,813 
12,748 
5,811 
1,342 
5,403 
11 

998 
1,936 
4,961 

16 

13 

46,355 

143,292 

144,079 
787 

39,335 

43,510 

4,175 


923,342 

917,697 

(M 

393 

1,215 

347 

8,688 

869,868 
721,196 
52,536 
692,912 
7,768 
4,243 
19,138 
55,401 

52,716 
9,898 
7,975 
3,104 

10,186 
79 

930 

2,358 

8,456 

(^) 

131 

240 

52,591 

196,501 

196,828 

327 

58,474 
61,233 
2,759 


2,020,208 

1,994,701 

48 

1,569 

5,096 

356 

13,438 

1,905,715 

1,605,787 

156,261 

1,525,476 

18,860 

8,584 

59,904 

163,298 

112,497 
20,296 
11,628 
6,474 
23,943 
113 

4,305 

6,450 

19,956 

13 

399 

48 

93,806 

388,914 

388,961 

47 

114,493 

117,794 

3,301 


439,857 

1,715,492 

1,703,006 

121 

l,3ol 

2,016 

199 


1,655,027 

1,453,452 

128,451 

1,400,213 

9,543 

4,832 

39,745 

129,332 

82,943 
11,005 
7,637 
4,744 
16,591 
30 

2,725 

4,091 

9,779 

(1) 

277 

82 

61,667 

249,554 

249,655 

101 

60,465 
64,516 
4,051 


1,284,771 

1,271,822 

415 

1,370 

2,411 

264 

8,489 

1,240,673 

1,083,960 

105,998 

1,035,216 

6,683 

4,044 

49,943 

117,924 

65,213 
7,403 
6,158 
4,536 
9,873 
50 

2,115 

3,069 

7,586 

(M 

425 

61 

50,222 

187,862 

188,272 

410 

44,098 

45,772 

1,674 


544 

3,054 


1,136,546 

2,741,254 

2,686,240 

24 

5,419 

L4,812 

247 

34,512 

2,661,117 

2,282,346 
294,009 
2,179,365 
25,145 
4,307 
112,104 
332,584 

154,779 
11,780 
18,362 
18,271 
25,756 
276 

4,507 

7,640 

20,326 

13 

3,017 

27 

113,817 

403,894 

406,604 

2,710 

80,137 
35,374 
5,237 


313 
1,343 


709,280 

1,917,411 

1,888,173 

22 

3,514 

7,373 

122 

18,207 

1,863,071 

1,662,871 

208,  XI 

1,619,343 

17,031 

3,069 

58,668 

243,631 

74,478 
7,196 
7,247 

12,016 

15,680 

(') 
2,492 
4,626 

13,117 

10 

1,871 

23 

61,442 

225,302 

228,012 

2,710 

54,340 
57,919 
3,579 


Business  Returns/1967  •  Partnerships 

Table  3.8— TOTAL  ASSETS  AND  INCOME  STATEMENT  ITEMS,  BY  SIZE  OF  TOTAL  ASSETS  AND  INDUSTRIAL  DIVISION— Continued 


211 


Industrial  division  and  item 


All 
partner- 
ships 


Partner- 
ships with- 
out balance 
sheets 


Partnerships  with  balance  shett:j,  by  cize  of  total  assets 


Zero 
assets 


$1  under 
$10,000 


$10,000 

under 
$25,000 


$25,000 

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 
or  more 


WHOLESALE  AND  RETAIL  TRADE— Continued 
Retail  Trade 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sola,  total 

Inventory,  beg inning -of -year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less :  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss ,  noncapital  assets 

Other  deductions 

Gross  profit  {less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

Wholesale  and  Retail  Trade  not  Allocable 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sold ,  total 

Inventory,  beg inning -of -year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less :  Inventory ,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  ( less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss  ) 

Net  profit 

Net  loss 

Footnotes  at  end  of  table- 


(1) 


(2) 


(3) 


(■4) 


(5) 


(6) 


(7) 


(8) 


O) 


(10) 


(11) 


186,629 
417,627 


84,812 
183,720 


101,817 
233,907 


11,035 
24,504 


21,309 
46,39o 


20,026 
43,795 


19,110 
43,747 


16,276 
37,926 


10,707 
26,693 


2,438 

7,006 


693 
2,680 


(Thouaand  dollars) 


23,576,935 

23,294,355 

1,205 

26,959 

70, 112 

8,086 

176,218 

21,893,271 

16,925,274 

2,555,362 

16,052,209 

183,892 

94,705 

670,946 

2,636,840 

1,838,046 
359,838 
415,311 
102,677 
388,624 
4,368 

41,401 

101,219 

265,885 

906 

3,497 

2,761 

1,443,464 

6,369,081 

6,378,385 

9,304 

1,683,664 

1,807,741 

124,077 


2,610 
6,192 


7,097,091 

7,038,136 

389 

3,733 

19,426 

2,012 

33,395 

6,523,008 

5,131,555 

623,569 

4,850,285 

33,446 

34,608 

226,113 

636,466 

471,585 
89,586 

118,608 
26,881 

138,703 
1,225 

9,619 

33,512 

84,937 

64 

374 

1,121 

415,238 

1,906,581 
1,910,473 


574,083 
615,359 
41,276 


1,038 
2,378 


5,583,988 

16,479,844 

16,256,219 

816 

23,226 

50,686 

6,074 

142,823 

15,370,263 

11,793,719 

1,931,793 

11,201,924 

155,446 

60,097 

444,833 

2,000,374 

1,366,461 

270,252 

296,703 

75,796 

249,921 

3,143 

31,782 

67,707 

180,948 

842 

3,123 

1,640 

1,028,226 

4,462,500 

4,467,912 

5,412 

1,109,581 

1,192,382 

82,801 


1,572 
3,814 


801,857 

790,136 

44 

404 

1,498 

2,809 

6,966 

764,550 

584,806 

144,635 

538,561 

6,205 

1,086 

18,419 

124,100 

64,560 
10,837 
19,430 
3,688 
13,178 
180 

1,722 

3,889 

8,960 

55 

111 

387 

52,247 

205,330 

208,072 

2,742 

37,307 
54,685 
17,378 


166 
445 


97,334    335,428 


760,700 
755,153 

104 

373 

324 

4,744 

690,190 

506,159 

35,871 

482,076 

1,971 

6,395 

15,019 

35,173 

55,754 
18,827 
27,296 
1,436 
11,547 
122 

1,173 

3,832 

7,581 

27 

11 

235 

56,190 


248,994 

249,365 

371 

70,510 
81,591 
11,081 


320 
763 


1,576,657 

1,562,919 

44 

405 

1,764 

153 

11,372 


,064,089 

106,213 

,050,216 

7,404 

5,131 

12,335 

117,710 

128,036 

39,597 

46,674 

3,831 

26,852 

400 

1,642 

6,918 

16,655 

197 

17 

66 

103,517 

498,830 

500,190 

1,360 

133,166 

147,429 

9,263 


209 
428 


2,272,976 

2,254,161 

60 

2,114 

4,639 

410 

11,592 

2,079,141 

1,537,446 

225,866 

1,494,210 

16,737 

8,992 

29,067 

237,426 

192,289 
50,935 
54,875 

8,091 
40,346 

1,194 

3,321 

11,292 

27,438 

191 

97 

147 

151,479 

716,715 

717,179 

4&4 

193,335 

208, 599 

14,764 


,006  1,148,267 
3,236,979 


332 
767 


3,207,613 
190 
3,052 
10,790 
662 
14,672 

188,640 

2,298,623 

394,151 

2,236,327 

19,856 

10,925 

52,602 

415,233 

264,545 
57,767 
55,124 
14,321 
52,597 
243 

6,117 

12,530 

37,575 

84 

290 

111 

138,708 

908,990 

909,161 

171 

248,339 

259,685 

11,346 


244 
558 


1,622,643 

4,084,855 

4,029,200 

353 

6,397 

14,949 

1,099 

32,857 

3,830,570 

2,988,663 

544,262 

2,817,520 

51,143 

14,683 

127,880 

566,825 

338,856 
57,363 
50,216 
20,935 
58,704 
594 

8,498 

15,759 

45,913 

92 

■  579 

125 

244,218 

1,040,532 
1,040,584 


254,285 

264,961 

10.676 


229 

580 


1,906,554 

1,870,891 

112 

5,314 

5,558 

388 

24,291 

1,812,839 

1,441,057 

269,182 

1,340,535 

26,652 

4,089 

84,183 

283,584 

153,448 
19,638 
20,356 
10,514 
24,450 
103 

4,334 

6,416 

19,262 

141 

447 

51 

112,622 

429,834 

429,856 

22 

93,715 
93,122 
4,407 


50 
179 


466,192 

1,032,179 
1,004,243 

3,543 

4,048 

128 

20,208 

983,653 

765,554 
127,372 
694,448 

17,481 
7,556 

51,402 
133,205 

90,304 
10,821 
11,807 
6,917 
12,407 
28 

3,021 

3,919 

10,566 

52 

439 

14 

67,804 

238,639 

238,919 

230 

48,526 
50,757 
2,231 


362 , 105 

357,351 

(M 

252 

794 

65 

3,142 

337,777 

263,107 

42,212 

251,613 

3,652 

1,991 

6,934 

43,295 

27,403 
5,281 
4,771 
1,582 
6,248 

(^) 


1,425 
4,206 

(') 
53 

(M 

22,657 

94,744 
94,788 
(M 

24,328 
26,370 
2,042 


74,859 
74,437 

12 
82 
(M 
325 

63,333 

54,732 
7,402 
51,348 
429 
525 
1,918 
6,890 

4,262 
822 
930 
316 

1,643 

(^) 

213 

246 

987 


(1) 
4,646 

19,705 
19,713 

6,026 

6,609 

583 


287,246 

283,414 

('} 

240 

712 

62 

2,317 

263,944 

208,375 

34,810 

200,265 

3,223 

1,466 

5,016 

36,405 

23,141 
4,459 
3,841 
1,266 
4,600 

(') 
770 
1,179 
3,219 

(^) 
58 

(^) 

18,011 

75,039 
75,075 
(') 

18,302 

19,761 

1,459 


11,237 
11,171 

<  > 
(M 


9,229 
5,645 
8,028 


69 
4,513 

744 
52 
73 
34 

134 

40 
25 
64 
(^) 


1,942 
1,942 


392 
439 


12,228 
12,226 


(1) 


7,682 

392 

7,229 

30 
628 
597 

847 

227 

255 

38 

78 


4,544 
4,544 


1,623 
1,806 


16,721 
16,686 

(M 


11,633 

789 

11,740 

48 
25 
969 

956 
297 
387 
14 
224 


63 
134 


5,053 
5,053 


1,608 
1,608 


42,936 
42,868 


40,741 

31,385 

5,617 

31,220 

97 

87 

60 

5,696 

3,408 
978 
786 
148 
579 


127 
110 
219 


11,483 
11,433 


2,195 
2,441 


50,900 
50,030 


47,375 

35,737 
4,653 

32,737 

1,584 

362 

1,098 

4,697 

4,321 

1,106 

513 

167 

1,223 

78 
330 
391 


(^) 
2,995 


14,293 
14,293 


3,525 

3,752 

227 


67,555 
66,291 

95 
192 
(M 
969 

63,644 

50,467 

7,397 

50,482 

641 

197 

735 

9,435 

4,807 
334 
727 
292 
846 
(M 
245 
298 
816 

'?) 
(') 


15,824 
15,860 
(M 

3,911 

4,587 

676 


45,544 

(') 
57 
55 

(^) 
610 

43,251 

32,787 

4,635 

30,975 

662 

736 

800 

5,021 

4,409 
749 
651 
209 

1,025 

156 
188 
554 

32 

2,491 

12,757 
12,757 


3,023 
3,023 


22,639 
22,434 


(M 


21,513 

17,297 
3,255 

15,863 
172 

(1) 
1,591 
3,587 

2,017 

49 

259 

122 

255 


63 

63 

203 

(1) 

1,178 

5,137 
5,137 


1,126 
1,203 


(12) 


223 

1,160 


807,037 

731,903 

(') 

1,893 

7,067 

101 

16,121 

782,189 

607,317 
33,741 
548,031 
7,997 
1,235 
53,426 
87,113 

78,669 
4,467 

10,925 

6,013 

9,340 

274 

1,954 
3,152 
6,998 

(M 
1,132 

(M 

51,441 

174,586 
174,586 


24,898 

26,553 

1,655 


0) 

(M 


(M 
(M 
< ' 

(M 

(^) 
(1) 

(^) 

<;) 

' ' 
(M 
(M 

(M 
(M 

(M 
{') 

<?> 

(') 

(') 

(M 

(M 
(M 


(M 

(M 


212 


Business  Returns/1967  •  Partnerships 

Table    3.8— TOTAL  ASSETS  AND   INCOME   STATEMENT    ITEMS,    BY   SIZE  OF  TOTAL  ASSETS  AND   INDUSTRIAL  DIVISION— Continued 


Industrial  division  and  item 


All 
partner- 
ships 


Partner- 
ships with- 
out balance 
sheets 


J'jrtr.iir^hiDC  with  balance  sheets,    by  size  of  total  assets 


$1  under 
$10,000 


$10,000 

under 
$25,000 


$25,000 
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 
or  more 


(1) 


(2) 


(3) 


(■i) 


(5) 


C:-) 


(3) 


(9) 


(10) 


(11) 


FINANCE,  INSDHANCE,  AND  REAL  ESTATE 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  good  sold,  total 

Inventory,  beginning-of-year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortisation 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  ( less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 

SERVICES 

Number  of  partnerships 

Number  of  partners 

Total  assets 

Total  receipts 

Business  receipts 

Nonqualifying  dividends 

Interest 

Rents 

Net  gain,  noncapital  assets 

Other  receipts 

Total  deductions 

Cost  of  goods  sold,  total 

Inventory,  beginning-of-year 

Purchases 

Cost  of  labor 

Material  and  supplies 

Other  costs 

Less:  Inventory,  end-of-year 

Salaries  and  wages 

Payments  to  partners 

Rent 

Interest 

Taxes 

Casualty  losses 

Bad  debts 

Repairs 

Depreciation 

Amortization 

Retirement  plans ,  etc 

Net  loss,  noncapital  assets 

Other  deductions 

Gross  profit  (less  loss ) 

Gross  profit 

Gross  loss 

Net  profit  (less  loss ) 

Net  profit 

Net  loss 


274,730 
1,318,679 


98,729 
446,392 


176,001 
872,287 


12,013 
57,174 


20,407 
88,721 


25,o84 
102,080 


2o,898 
102,026 


29,169 
109,479 


31,228 
143,129 


15,371 
92,111 


7,735 
54,701 


f  Thousand  dol  i  an) 


9,130,915 

8,133,920 

9,972 

482,293 

95,004 

53,945 

355,781 


404,087 
78,960 

118,707 
11,355 
8,380 

272,734 
86,099 

1,100,570 
206,184 
194,928 

1,612,722 

906,635 

3,644 

31,769 

226,849 

1,295,321 

1,242 

33,229 

11,713 

1,930,265 

7,729,833 

7,735,477 

5,644 

1,121,657 

2,082,523 

960,866 


1,337,538 

1,173,786 
2,291 
61,489 
28,998 
12,042 
59,032 

991,436 

93,811 
6,213 

18,571 
1,371 
2,432 

70,793 
5,569 

95,309 
27,546 
15,481 
142,779 
126,871 
728 

3,289 

42,739 

170,037 

61 

1,792 

3,674 

267,319 

1,079,975 

1,080,233 

258 

34o,202 
453,164 
106,962 


155,697     67,281 
451,357    159,484 


7,793,277 

6,960,134 

7,681 

420,804 

66,006 

41,903 

296,749 

7,017,822 

310,276 

72,747 

100,136 

9,984 

5,948 

201,991 

80,530 

1,005,361 
178,638 
179,4^7 

1,469,943 

779,764 

2,916 

28,480 

184,110 

1,125,284 

1,181 

31,437 

8,039 

1,712,946 

6,649,858 

6,655,244 

5,336 

775,455 

1,629,359 

853,904 


98,416 
291,373 


213,485 

182,724 

63 

14,203 

1,734 

6,693 

8,068 

181,372 
21,940 
12,731 
4,631 
821 
1,009 
13,513 
10,765 

14,678 
3,178 
2,330 
29,558 
14,546 
20 

856 

3,667 

20,340 

(M 

21 

40 

70,183 

150,784 

151,110 

326 

32,113 
76,005 
43,892 


7,891 
13,272 


98,0d5 

151,397 

141,187 

58 

4,256 

1,498 

282 

4,116 

114,876 

16,190 
1,329 
5,035 
1,863 
454 
8,691 
1,192 

9,145 
6,240 
6,298 
6,199 
7,515 
152 

2,377 
2,573 
5,913 

(M 
3,629 
48,434 

124,997 

125,127 

130 

36,521 
55,618 
19,097 


35,539 
92 , 613 


135,311 

159,030 
88 
4,227 
3,337 
2,042 
5,587 

144,350 

23,769 
2,933 
10,628 
32 
348 
13,455 
3,577 

13,041 
8,526 
8,589 
10,699 
14,613 
21 

809 
4,345 
16,561 

119 
(^) 

515 
42,739 

145,261 

145,282 

21 

40,961 
59,242 
18,281 


21,444 
54,675 


970,900  2,112,763 


305,231 

276,358 
81 
8,156 
4,549 
3,624 
12,453 

244,737 

41,663 

5,533 

19,563 

864 

791 

21,758 

7,945 

20,990 

6,981 

6,596 

28,150 

27,273 

85 

950 

8,704 

33,270 

71 

424 

323 

69,297 

234,705 
234,709 

(M 

60,444 
91,553 
31,219 


13,353 
38,351 


436,867 

455,165 

105 

16,050 

5,248 

1,885 

7,414 

369, 72o 

31,225 

9,118 

7,426 

200 

150 

23,376 

9,044 

31,208 
5,586 
17,638 
52,518 
53,647 
730 

1,632 

15,785 

62,854 

144 

87 

157 

95,414 

424,939 
424,943 

(M 

117 , 141 
150,413 
33,272 


9,560 
28,519 


4,978,566  5,394,952  5,398,285  26,336,345 


923,907 

838,795 

853 

34,299 

10,248 

5,501 

34,111 

774,105 

40,974 
8,443 

19,747 

90 

2,958 

19,433 
9,597 

55,485 

18,583 

19,784 

153,884 

113,935 

214 

4,527 

X,010 

154,058 

69 

141 

257 

177,174 

797,821 
797,392 


149,802 

232,104 

32,302 


5,540 
25,455 


851,791 

784,876 

47 

30,905 

12,305 

3,447 

20,211 

779,640 

34,614 
16,913 
21,245 
339 
156 
22,157 
26,196 

53,307 

9,742 

10,915 

191,899 

112,900 

500 

4,098 

28,439 

164,024 

150 

466 

1,804 

166,782 

750,252 

750,346 

84 

72,151 
181,349 
109,193 


1,963 
11,465 


304,812 

735,604 

319 

40,205 

8,266 

2,030 

18,388 

762,888 

21,339 
8,219 
4,419 
398 
31 
13,589 
5,417 

53,352 

10,719 

11,036 

196,427 

111,258 

323 

3,253 

26,534 

162,111 

12 

218 

454 

155,852 

714,255 

714,287 

22 

41,924 

132,751 

90,337 


1,306 
12,474 


(Thousand  dollars) 


15,000,746 

14,743,393 
1,282 
17,485 
52,394 
9,4SS 
175,193 

9,686,149 

2,500,577 
114,669 
861,307 

1,038,631 
144,513 
561,256 
120,299 

2,464,546 
535,514 
675,504 
154,127 
305,300 
1,961 

19,413 

105,968 

498,048 

38,029 

18,962 

3,211 

2,263,789 

12,143,321 

12,161,856 

18,535 

5,314,597 

5,502,417 

187,820 


3,036,213 

3,053,103 
93 
2,542 
8,826 
2,478 
19,171 


504,133 
31,393 

253,815 

197,332 
47,217 

101,865 
32,990 

374,563 
122,909 
129,701 
21,505 
59,535 
885 

3,923 
23,461 
84,701 
1,575 
2,700 
1,039 
445,368 

2,448,970 

2,449,926 

956 

1,209,019 

1,238,854 

29,835 


11,914,528 

11,690,795 

1,184 

14,944 

43,558 

7,010 

157,027 

7,808,950 

1,996,444 

83,276 

602,991 

840,799 

97,296 

459,391 

87,309 

2,089,883 
413,705 
545,903 
132,622 
245,765 
1,076 

15,490 
82,507 
413,347 
36,353 
16,252 
2,172 
1,817,421 

9,694,351 

9,711,930 

17,579 

4,105,578 

4,263,563 

157,985 


243,720 

238,470 

(^) 

275 

738 

1,405 

2,830 

175,554 

66,374 
5,358 

22,565 

25,555 
3,374 

14,033 
4,612 

21,942 
9,533 

12,915 

3,184 

6,076 

71 

853 
2,235 
11,856 
3,605 
63 
1,122 
35,825 

172,096 

172,523 

427 

67,066 
73,495 
11,429 


1,604,462 

1,586,303 

(1) 

274 

2,226 

334 

15,323 

869,158 

217,122 
5,064 
64,062 
35,622 
20,201 
47,291 
5,118 

188,876 
73,436 
82,893 
3,365 
20,244 
171 

793 

6,375 

19,786 

26 

759 

135 

250,177 

1,369,181 

1,372,333 

3,152 

735,304 
757,012 
21,703 


1,922,983 

1,901,357 

(^) 

803 

2,222 

155 

18,443 

1,105,919 

254,813 
10,989 
96,159 

107,834 
12,414 
43,941 
11,524 

274,391 
82,179 
98,578 
4,970 
30,217 
134 

810 

9,430 

33,499 

54 

1,173 

157 

306,514 

1,636,544 

1,637,330 

785 

816,054 

825,855 

9,791 


476,479 

1,704,077 

1,680,093 

1,072 

1,395 

5,627 

386 

15,504 

1,012,584 

255,505 
9,031 
94,536 

101,364 
15,429 
45,570 
10,375 

258,595 

60,060 

77,552 

9,166 

29,925 

190 

2,812 

9,117 

35,553 

2,321 

1,431 

121 

258,519 

1,424,488 

1,426,286 

1,798 

591,493 

599,623 

8,130 


578,541 

1,598,504 

1,571,470 

35 

1,800 

8,517 

541 

15,241 

1,038,301 

296,755 
13,995 
100,654 
111,992 
19,125 
55,148 
14,159 

262,209 
57,193 
68,197 
11,510 
30,692 
173 

1,462 

12,615 

40,097 

123 

1,063 

48 

256,059 

1,274,715 

1,279,266 

4,551 

550,303 

559,008 

8,705 


1,658,874 

1,613,095 

28 

2,446 

7,821 

1,148 

34,336 

1,142,803 

321,552 
22,657 
110,345 
130,751 
9,590 
72,134 
23,945 

296,850 
51,694 
77,370 
17,709 
41,043 
153 

2,472 
13,085 
50,401 
1,012 
1,334 
434 
257,669 

1,291,543 

1,291,736 

193 

516,071 
530,725 
14,554 


893,926 

365,872 

(^) 

1,555 

2,876 

557 

23,059 

535,796 

182,545 
5,581 
51,556 
78,834 
5,744 
45,649 
6,819 

173,559 
23,153 
38,789 
13,539 
23,081 
47 

1,655 

8,248 

34,235 

3,091 

2,254 

152 

132,437 

683,327 

685,410 

2,083 

257,130 

270,536 

13,406 


914,435 

795,546 
772,572 

2,507 

8,095 

1,009 

11,357 


508,348 

165,992 
6,130 
32,955 
89,040 
4,455 
40,021 
6,609 

149,069 
15,4eA 
35,231 
26,631 
23,767 
120 

1,757 
9,677 
51,342 
3,813 
1,641 
(M 
113,832 

606,580 

508,435 

1,855 

187,198 
204,545 

17,347 


^Estimate  is  not  shown  separately  because  of  high  sampling  variability 
^Net  loss  exceeds  net  profit- 

NOTE:  Estimates  for  "Nature  of  business  not  allocable"  are  not  shown  separately  because  of  high  sampling  variabilit,v 
Divisions •" 

Estimates  are  rounded  and  may  not  add  to  totals . 

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


However,  the  data  are  included  in  the  appropriate  totals- 

However,  the  data  ai'e  included  in  "All  Industrial 


Business  Returns/1967  •  Partnerships 


213 


PARTNERSHIPS  WITH  BALANCE  SHEETS 


Table    3.9— NUKBER  OF    PARTNERSHIPS,    BUSINESS    RECEIPTS,    AND   TOTAL  ASSETS,    BY    SIZE  OF    BUSINESS    RECEIPTS   AND  TOTAL  ASSETS, 

FOR    1966  AND    1967,    BY    INDUSTRIAL  DIVISION 


Industriai  division  and   size  of 
business  receipts 


Size  or  total  assets 


1966 


NujTiber  or 
partner- 
ships 


Business 

receipts 

(Thousand 

dollars) 


Total 
assets 

(Thousand 
dollars) 


1967 


Number  of 
partner- 
ships 


Business 
receipts 

(Thousand 
dollars) 


Total 
assets 

(  Thousand 


1966 


Number  of 
partner- 
ships 


Business 

receipts 

(Thousand 

dollars) 


Total 

assets 

(Thousand 

dollars) 


1967 


Number  of 
partner- 
ships 


Business 
receipts 
(Thousand 
dollars) 


Total 

assets 

(Thousand 

dollars) 


ALL  INDUSTRIAL  DIVISIONS 

Total 

Under  $200,000 

■t^OOjOOO  under  $500,000 

$500,000  or  more 

AGRICULTURE,  FORESTRY,  AND  FISHERIES 

Total 

Under  $200,000 

$200,000  under  $500-000 

$500,000  or  more 

MINING 

Total 

Under  $200.000 

$200,000  under  $500,000 

$500,000  or  more 

CONTRACT  CONSTRUCTION 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

MANUFACTURING 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

TRANSPORTATION,    CmMUNICATION, 
ELECTRIC,  GAS,  AND  SANITARY  SERVICES 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

WHOLESALE  AND  RETAIL  TRADE 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

Wholesale  Trade 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

Retail  Trade 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500 ,000  or  more 

Wholesale  and  Retail  Trade 
not  Allocable 

Total 

Under  $200,000 

$200,000  imder  $500,000 

$500 ,000  or  more 

FINANCE,  INSURANCE,  AND  REAL  ESTATE 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

SERVICES 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500 ,000  or  more 

Footnote  at  end  of  table . 


(1) 


(2) 


(3) 


(■4) 


(5) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


508,204 

hA7,460 
■;2,778 
17,965 


28,499 
1,8« 

474 


,516 
452 
277 


23,379 
2,998 
1,714 


18,307 
3,525 
2,103 


,920 
517 
330 


101,620 

20,647 

9,718 


20,507 
12,309 
4,177 
4,021 


110,138 

88,273 

16,254 

5,611 


1,339 

1,037 
215 
87 


167,951 
3,543 


92,815 
9,233 
2,342 


59,570,913 

18,653,649 
12,907,045 
28,010,219 


2,237,557 

1,056,537 
558,395 
622,625 


739,004 

175,974 
134,103 
428,927 


1,263,228 

923,178 

4,029,874 


5,293,132 

976,081 
1,092,581 
3,224,470 


319,513 
159,018 
414,971 


6,786,849 

6,313,217 

13,521,522 


9,461,294 

762,547 
1,330,546 
7,368,201 


16,936,492 

5,948,088 
4,918,140 
6,070,264 


76,214 
64,531 
83.057 


3,204,741 
1,021,642 
2,459,126 


4,847,890 
2,698,115 
3,300,493 


62,128,969 

34,091,177 
9,226,962 
18,810,830 


2,743,454 
487,209 
300,765 


499,035 
122,690 
487,940 


2,033,947 

659,086 
377,630 
997,231 


520,974 
434,251 
,258,802 


302,657 

80,622 

167,123 


2,878,194 
2,145,538 
3,221,574 


346,068 

442,444 

1,526,862 


2,500,286 
1,681,023 
1,669,096 


79,527 
31,840 
22,071 
25,616 


39,332,529 

23,743,919 
4,575,901 
11,012,709 


2,595,145 

1,000,746 
1,363,461 


430,874 
45,493 
18,219 


29,820 

27,430 

1,863 

526 


6,364 
415 
272 


21,896 
3,184 
1,757 


17,705 
3,002 
1,851 


.,372 
641 
355 


94,077 
21,165 
9,441 


13,065 
4,337 
3,892 


79.764 

16,625 

5,428 


1,248 
203 
121 


170,082 
4,821 
1,098 


85,142 
10,372 
2,902 


58,971,882 

17,687,223 
13,737,135 
27,547,524 


2,308,687 

1,011,188 
540,287 
757,212 


181,231 
136,538 
542,714 


5,542,432 

1,164,163 

984,979 

3,393,290 


961,152 

945,182 

2,988,135 


274,077 
191,508 
441,776 


25,755,171 

6,305,122 
6,447,028 
13,003,021 


340,451 
1,377,849 
6,997,238 


5,375,470 
5,005,563 
5,875,186 


283,414 

89,201 
63,616 
130,597 


6,960,134 

3,087,806 
1,404,118 
2,468,210 


11,690,795 

4,672,663 
3,079,299 
3,938,833 


34,469,660 
12,381,323 
22.272,151 


2,911,902 

2,091,366 
522,440 
298,096 


504,253 
155,668 
612,097 


2,292,930 

752,871 

472,969 

1,067,090 


435,412 

436,543 

1,298,654 


337,262 

92,414 

192,099 


2,778,625 
2,219,161 
3,234,029 


2,542,243 

522,212 

453,070 

1,566,961 


2,213,909 
1,741,913 
1,628,166 


42,504 
24,178 
38,902 


45,733,788 

24,778,693 
7,072,996 
13,882,099 


5,776,693 

2,749,501 
1,345,335 
1,681,857 


50,501 

1,669 

625 


4,180 
119 


528 
50 


4,371 

4,113 
145 

113 


2,501 

2,309 
116 
76 


857 
842 


15,171 
971 
343 


1,784 
356 
157 


13,288 
615 
183 


(M 
(1) 
(M 


12,818 
98 
32 


10,043 
160 

37 


2,588,408 

1,242,347 

498,085 
847,976 


95,995 
28,438 
14,688 


32,450 

14,460 
14,336 


137,347 
45,527 
260,336 


37,135 
80,755 


14,732 
(M 
3,879 


550,001 
295,065 
410,754 


77,718 
107,399 


646,626 

467,209 
187,666 
191,751 


(M 
(M 


126,841 
28,686 
27,369 


226,057 
45,975 
44,854 


42,596 

40,607 

1,391 

598 


2,803 
110 
15 


426 
422 


(') 


3,041 
105 
105 


1,823 
104 
70 


619 
595 


(M 


13,071 

11,930 
822 
318 


1,870 

1,532 

200 

137 


11,035 

10,240 
616 
179 


166 
158 


(M 


12,013 

11,843 
126 
44 


7,755 
112 


2,304,208 

1,036,334 
415,736 
852,138 


74,160 
30,350 
20,313 


15,963 
11,755 

(M 

3,837 


358,349 
89,230 
32,698 

236,421 


79,373 
33,111 
98,732 


42,125 
6,404 
(M 
33,966 


1,125,751 

493,027 

249.771 
382,953 


324,444 

71,379 
62,561 
190,504 


790,136 

416,080 
185,652 
188,404 


11,171 
5,568 
(M 
4,045 


182,724 

101,061 
33.190 
48,473 


179,353 
33,449 
25,668 


214 

PARTNERSHIPS   WITH   BALANCE   SHEETS 


Business  Returns/1967  •  Partnerships 


Table    3.9— NITMBER   OF    PARTNERSHIPS,    BUSINESS    RECEIPTS,    AND  TOTAL  ASSETS,    BY    SIZE  OF   BUSINESS    RECEIPTS   AND   TOTAL  ASSETS, 

FOR    1966  AND   1967,    BY   INDUSTRIAL  DIVISION— Continued 


Industrial  division  and  sise  of 
business  receipts 


Size  of   tt'tal  assets — Continued 


$1  under  $25;O0O 


1966 


Number  of 

paxtner- 

ships 


Business 
receipts 
(  Thousand 
dollars) 


Total 
assets 

(Thousand 
dollars) 


Number  of 
partner- 
ships 


Business 
receipts 
(Thousand 


Total 

assets 

(Thousand 

dollars) 


$25,000  under  $50,000 


Number  of 
partner- 
ships 


Business 
receipts 
(Thousand 


Total 

assets 

(Thousand 

dollars) 


Number  of 
partner- 
ships 


ALL  INDUSTRIAL  DIVISIOMS 

Total 

Under  $200,000 , 

$200,000  under  $500,000 , 

$500,000  or  more , 

AGRICULTURE,  FORESTRY,  AND  FISHERIES 

Total 

Under  $200,000 , 

$200,000  under  $500,000 

$500,000  or  more 

MINING 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

CONTRACT  CONSTRUCTION 

Total , 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more , 

MANUFACTURING 

Total 

Under  $200,000 , 

$200,000  under  $500,000 

$500,000  or  more  , 

TRANSPORTATION,  COMMUNICATION,  ELECTRIC 
GAS,  AND  SANITARY  SERVICES 

Total 

Under  $200,000 

$200,000  under  $500,000 , 

$500, 000  or  more , 

WHOLESALE  AND  RETAIL  TRADE 

Total 

Under  $200,000 , 

$200,000  under  $500,000 , 

$500, 000  or  more , 

Wholesale  trade 

Total , 

Under  $200,000 , 

$200,000  under  $500,000 , 

$500,000  or  more , 

Retail  Trade 

Total 

Under  $200,000 , 

$200,000  under  $500,000 

$500,000  or  more 

l-fholesale  and  Retail  Trade  not 
Allocable 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500,000  or  more 

FINANCE,  INSURANCE,  AND  REAL  ESTATE 

Total 

Under  $200,000 

$200,000  under  $500,000 

$500, 000  or  more , 

SERVICES 

Total 

Under  $200,000 , 

$200,000  under  $500,000 

$500, 000  or  more 

Footnote  at  end  of  table. 


(13) 


(14) 


(15) 


(16) 


117) 


lis) 


(19) 


(20) 


la) 


(22) 


12J) 


199,075 

193,606 

5,075 

396 


8,916 
85 


3,465 
3,454 


13,020 
315 


10,377 

10,140 

224 

13 


(^) 


49,965 

1,715 

131 


6,451 

424 

85 


43,096 

1,270 

44 


420 


45,097 

44,980 

106 

12 


59,226 

2,581 

134 


8,519,097 

6,756,780 

1,389,492 

372,825 


171,926 

31,075 

6,737 


C-) 


578,537 

93,394 

103,476 


329,787 
59,540 
10,649 


(M 

14,415 


2,462,247 
464,032 
130,314 


261,471 
124,231 
93,713 


2,188,889 

333,284 

35,184 


11,887 
1,417 


340,204 
29,195 

7,007 


3,533,253 

2,737,144 
696,948 
99,161 


1,908,662 

1,832,385 

70,975 

5,302 


96,802 

96,045 

710 

47 


29,317 
29,202 

15 


103,634 

4,780 

887 


86,540 
3,573 

207 


(^) 
256 


509,885 
25,805 
1,932 


57,655 
5,534 
1,155 


470,288 

449,600 

19,935 

753 


(M 


501,961 

500,612 
1,165 

184 


504,084 

467,956 
34,365 
1,763 


192,162 

186,400 

5,364 

397 


8,966 
8  .VJ4 

12 


(i) 


12,706 

12,348 
285 
73 


10,381 
47 
12 


,287 
62 
20 


46,894 

1,933 

122 


6,522 

474 

89 


41,335 

39,857 

1,446 

32 


(=■) 


46,091 

46,013 
65 
13 


57,083 

54,023 
2,917 

143 


8,081,031 

6,243,178 

1,447,063 
390,790 


206,136 

175,477 

{'■) 

16,151 


40,094 


i') 


502,958 
80, 983 
113,852 


337,979 
13,019 
12,920 


94,673 
17,188 
15,428 


2,205,549 
510,792 
116,514 


263,790 

128,650 

93,431 


2,318,072 

1,917,124 

378,420 

22,528 


28,912 
24,635 


310,217 

284,370 

16,401 

9,446 


3,437,660 

2,590,612 
792,045 
105,003 


,807,187 

75,679 

5,126 


(^) 


23,772 


{'■) 


96,141 

3,828 

843 


96,537 
627 
144 


28,889 
680 
229 


471,161 

30,131 

1,763 


57,499 
6,831 
1,274 


432,762 

409,225 

23,072 

465 


4,689 

4,437 

24 


541,058 
736 
183 


453,273 
39,357 

1,770 


69,633 

5,840 
566 


4,458 
70 
12 


912 
(') 


2,936 
424 
45 


3,617 

3,273 

321 

23 


,283 
50 
10 


18,330 

3,003 

308 


1,907 
533 
176 


16,151 

2,445 

131 


271 
(M 
1 


27,310 
149 


10,929 

1,793 

156 


5,760,034 

3,590,137 

1,659,464 

530,433 


166,905 
22,609 
14,170 


(>■) 


252,593 
118,084 
52,065 


282,944 
84,823 
16,854 


117,132 

92,515 

15,232 

9,385 


,636,289 
853,942 
316,010 


186,967 
165,097 
231,082 


2,189,594 

1,422,933 
682,497 
84,164 


26,389 

764 


301,570 

249,147 
41,524 

10,899 


1,487,985 

852,986 
513,949 

111,050 


2,745,859 

2,507,368 

216,866 

21,625 


160,801 

2,532 

486 


(1) 


102,188 
16,261 
1,655 


115,362 

11,715 
911 


48,440 

46,223 

1,884 

333 


660,475 
112,387 
12,019 


70,650 

20,281 

6,695 


579,501 

91,091 

5,295 


(M 


1,006,172 

1,000,221 

5,509 

442 


384,436 

65,432 

5,779 


69,790 

6,493 

691 


4,382 
75 
32 


869 
1 


3,299 
503 
71 


2,912 

304 
22 


1,275 

1,205 
51 
19 


22,777 

19,249 
3,228 

300 


2,540 
643 

151 


16,428 

2,538 

144 


280 

47 

5 


26,898 

26,783 

102 

13 


13,363 

10,943 

2,188 

231 


6,104,209 

3,594,048 

1,853,331 

656,830 


160,221 
23,047 
33,917 


(M 
1,008 


271,841 
141,152 
83,826 


355,527 
256,478 
82,522 
16,527 


101,160 

67,049 
14,502 
19,609 


,707,938 
908,714 
310,201 


236,274 
191,174 
202,376 


1,445,233 

704,732 
104,196 


26,431 
12,808 
3,629 


276,368 

221,401 
29,928 
25,039 


1,680,093 

872,147 
642,282 
165,664 


Business  Returns/1967  •  Partnerships 


PARTNERSHIPS  WITH   BALANCE  SHEETS 


215 


Table    3.9— NUMBER  OF   PARTNERSHIPS,    BUSINESS   RECEIPTS,    AND  TOTAL  ASSETS,    BY   SIZE  OF  BUSINESS   RECEIPTS  AND  TOTAL  ASSETS, 

FOR    1966  AND    1967,    BY   INDUSTRIAL  DIVISION— Continued 


Size 

of  toLal  as 

2etE — Continued 

$50,000  und 

sr  $100,000 

$100,000 

or  more 

Industrial  division  ajid  size  of 

1966 

1967 

1966 

1967 

business  receipts 

Number  of 
partner- 
ships 

Business 
receipts 
(Thauiand 
dollara) 

Total 
assets 
(Thousand 
dollar!) 

Number  of 
partner- 
ships 

Business 
receipts 

(Thottaand 
dottofi) 

Total 
assets 

(Thouaertd 
dollart) 

Number  of 
partner- 
ships 

Business 
receipts 

(Thoutand 
dollars) 

Total 
assets 
(Thouaand 
dollara) 

Number  of' 
partner- 
ships 

Business 
receipts 

(Thoutand 
dotlara) 

Total 
assets 

(Thouavid 
dollara) 

(25) 

(26) 

(27) 

(28) 

(29) 

(30) 

(31) 

(32) 

(33) 

(34)- 

(35) 

(36) 

Total 

74,040 

61,172 

11,111 

1,758 

5,066 

4,800 
243 
23 

907 
868 

4 

3,225 

2,221 
884 
121 

3,054 

1,854 

1,101 

98 

855 

740 
75 
40 

21,193 

13,455 
6,612 
1,126 

3,347 

1,599 

1,294 

454 

17,563 

11,659 

5,244 

661 

283 

(M 

75 
11 

30,236 

30,123 

97 

16 

9,349 

6,961 

2,059 

329 

8,178,673 

3,310,218 
3,275,925 
1,592,530 

320,857 

220,979 
66,729 
33,149 

60,821 
48,813 

3,256 

755,095 

213,618 
261,823 
279,654 

591,124 

199,852 
310,055 
81,217 

111,907 

62,590 
18,798 
30,519 

4,411,360 

1,566,034 

1,950,203 

895,123 

1,011,853 

181,731 
400,464 
429,658 

3,346,755 

1,359,053 

1,529,381 

458,321 

52,752 

(') 

20,358 
7,144 

473,001 

426,875 
29,187 
16,939 

1,449,902 

569,263 
628,853 
251,786 

5,292,954 

4,335,716 
823,167 
134,071 

368,579 

348,419 
18,460 
1,700 

60,967 
58,082 
(M 
301 

228,727 

155,131 
64,414 
9,182 

218,115 

125,843 

84,774 

7,498 

61,810 

53,026 
5,737 
3,047 

1,507,652 

929,780 

491,258 

86,614 

245,228 

114,491 
95,877 
34,860 

1,243,470 

802,538 

389,990 

50,942 

18,954 

(^) 
5,391 
812 

2,179,488 

2,171,474 

6,839 

1,175 

655,591 

482,243 

148,848 

24,500 

71,289 

58,460 

11,037 

1,792 

5,397 

5,071 
286 
40 

741 

714 

6 

2,721 

1,852 
736 
133 

2,841 

1,920 

843 

78 

987 

810 

153 

24 

19,593 

11,854 
6,706 
1,033 

3,073 

1,429 

1,236 

408 

16,276 

10,253 

5,407 

616 

244 

(') 

63 
9 

29,169 

28,997 
160 
13 

9,660 

7,070 

2,127 

464 

7,844,688 

3,073,330 
3,247,503 
1,523,855 

345,707 

205,154 
78,211 
62,342 

58,487 
46,720 
(^i 
4,553 

586,404 

189,396 
210,226 
186,782 

518,970 

205,151 
244,564 
69,255 

123,735 

60,600 
43,176 
19,959 

4,175,340 

1,368,314 

1,977,628 

829,398 

917,697 

145,413 
381,111 
391,173 

3,207,613 

1,204,561 

1,574,852 

428,200 

50,030 

(^) 

21,665 

10,025 

456,165 

400,595 
43,352 
12,218 

1,571,470 

591,550 
641,208 
338,712 

5,080,464 

4,139,621 
805,924 
134,919 

379,620 

355,941 

20,675 

3,004 

52,859 

50,892 
('i 
434 

191,958 

128,732 
53,188 
10,038 

197,678 

129,818 

61,869 

5,991 

67,548 

54,161 
11,635 
1,752 

1,386,232 

815,903 

491,760 

78,569 

220,799 

99,338 
90,780 
30,681 

1,148,267 

705,118 
395,996 
47,153 

17,166 

4,984 
735 

2,112,763 

2,100,225 

11,662 

876 

678,541 

491,239 

153,121 

34,181 

106,255 

72,549 
19,085 
14,621 

7,891 

6,146 

1,328 

418 

1,350 

753 
328 
268 

3,680 

1,091 
1,230 
1,359 

4,387 

731 
1,763 
1,893 

1,223 

626 
341 
256 

20,854 

4,697 
8,346 
7,811 

5,289 

570 
1,571 
3,149 

15,351 

4,079 
6,681 
4,592 

214 

(M 
95 
70 

56,740 

52,719 

3,095 

926 

9,981 

5,655 
2,639 
1,686 

34,504,701 

3,754,167 

6,084,079 

24,666,455 

1,364,107 

400,732 
409,494 
553,881 

561,853 

41,411 

98,944 

421,498 

3,819,327 

81,133 

404,351 

3,334,343 

3,725,148 

89,125 

601,028 

3,034,995 

519,155 

52,806 
109,576 
356,773 

15,091,574 

572,278 
2,749,975 
11,769,321 

6,985,853 

54,660 

533,355 

6,397,843 

7,996,160 

510,004 
2,185,312 
5,300,844 

109,556 

(M 

31,308 

70,635 

5,351,636 

2,061,674 

893,050 

2,396,912 

4,058,472 

452,440 

812,390 

2,793,642 

52,131,494 

25,415,708 
8,115,954 
18,649,832 

2,902,228 

2,138,189 
465,507 
298,532 

989,005 

382,521 
118,860 
487,624 

1,575,815 

298,133 
292,175 
985,507 

1,777,604 

193,229 

334,189 

1,250,186 

405,754 

169,743 
72,524 
163,487 

5,415,151 

778,054 
1,516,088 
3,121,009 

1,908,176 

103,272 

320,752 

1,484,152 

3,460,760 

668,647 
1,180,007 
1,612,106 

46,215 

(^) 

15,329 

24,751 

35,644,908 

20,071,612 
4,562,388 
11,010,908 

3,344,030 

1,260,510 

752,101 

1,331,419 

111,564 
75,617 
21,206 
14,741 

8,039 

6,270 

1,342 

427 

1,454 

845 
348 
261 

4,287 
1,356 
1,556 
1,375 

4,043 

669 

1,705 

1,669 

1,119 

475 
368 
275 

20,294 

4,151 
8,475 
7,668 

5,932 

1,042 
1,783 
3,107 

14,061 

2,987 
6,617 
4,457 

301 

123 
74 
104 

61,830 

56,446 
4,369 
1,015 

10,419 

5,351 
3,028 
2,040 

34,637,746 

3,740,333 

6,773,502 

24,123,911 

1,414,836 

395,176 
394,171 
624,489 

700,958 

52,561 
115,899 
532,498 

3,403,067 

110,738 

519,920 

2,772,409 

3,444,838 

82,171 

571,966 

2,790,701 

513,052 

45,351 
114,887 
352,814 

14,694,372 

530,294 
2,800,123 
11,363,955 

6,857,702 

123,595 

614,353 

6,119,754 

7,686,237 

392,472 
2,161,907 
5,131,858 

150,433 

14,227 
23,863 
112,343 

5,734,660 

2,080,379 
1,281,247 
2,373,034 

4,713,102 
439,001 
970,315 

3,303,786 

59,386,285 

$200,000  under  $500,000 

11,259,550 

AGRICULTURE,   FORESTRY,   AND  FISHERIES 

$200,000  under  $500,000 

498  639 

MINING 
Total 

1,164,046 
399,854 

$200,000  under  $500,000 

152,567 

CONTRACT  CONSTRUCTION 
Total 

1,863,184 

Under  $200,000 

412,696 

$500, 000  or  more 

1,053,581 

MANUFACTURING 
Total 

1,807,370 

$200,000  under  $500,000 

412,572 

TRANSPORTATION,   COMMUNICATION, 
Total 

479,709 
212,098 

$200,000  under  $500,000 

78,172 

$500,000  or  more 

189,439 

WHOLESALE  AMD  RETAIL  TRADE 
Total 

5,521,510 
803,752 

$200,000  under  $500,000 

1,575,895 
3,141,863 

Total 

2,134,418 
274,060 

$200,000  under  $500,000 

$500,000  or  more 

331,256 
1,529,102 

Retail  Trade 

3,314,953 

Under  $200,000 

512,700 

1,227,454 

$500  000  or  more 

1,574,799 

not  Allocable 

72,139 

Under  $200,000 

16,992 

$200,000  under  $500,000 

17,185 

$500,000  or  more 

37,962 

FINANCE,    INSURANCE,  ADD  REAL  ESTATE 

42,108,148 

Under  $200,000 

21,170,631 

7,056,963 

13,880,554 

SERVICES 

4,127,273 

1,416,049 

$200,000  under  $500,000 

1,074,044 

$500,000  or  more 

1,637,180 

^Estimate  is  not  shovm  separately  because  of  high  sampling  variability.     However,    the  data  are  included  in  the  appropriate  totals. 
NOTE:      Included  with  "receipts  under  $200,000"  are  return  data  of  partnerships  not  reporting  business  receipts. 

Estimates  for  "Nature  of  business  not  allocable"  are  not  shovm  separately  because  of  high  sampling  variability.     However,   the  data  are  included  in  the  estimates  for 
industrial  divisions." 

For  "Finance,    insurance,   and  real  estate,"  data  are  distributed  by  size  of  "Total  receipts"  rather  than  "Business  receipts." 

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


Section 


CONTENTS 

Chart 

4A  Small  Business  Corporations'  volume  of  business  of  States,  1967. 


217 


Basic  tables 

4.1  Number  of  returns,  receipts,  cost  of  goods  sold,  depreciation,  net  income, 
and  inventory,  by  selected  industries,    218 

4.2  Total  assets  and  incone  statement  items,  by  selected  industries,    219 

4.3  Number  of  returns,  receipts,  cost  of  goods  sold,  depreciation,  net  income, 
and  inventory,  by  industrial  division  and  size  of  business  receipts,  223 

4.4  Number  of  returns,  business  receipts,  cost  of  goods  sold,  gross  profit,  and 
net  income,  by  size  of  gross  profit  and  selected  industries,    226 

4.5  Number  of  returns,  business  receipts,  and  net  income,  by  industrial 
division,  and  by  State  in  which  filed,    230 

4.6  Total  assets  and  income  statement  items,  by  size  of  total  assets  and 
industrial  division,    232 


Small  Business 
Corporations 


Small  Business  Corporations  were  legally  incorporated 
businesses  with  10  or  fewer  shareholders  who  elected  to 
be  taxed  through  the  shareholders  rather  than  as  corpora- 
tions. The  corporation  filed  a  Form  1120S  return  report- 
ing its  operations  and  its  net  income  or  loss,  and  the 
shareholders  included  their  share  of  the  net  income  or 
loss    as    income    or    loss    on    their    individual    returns. 

Basic  data  on  receipts,  deductions,  and  assets,  by  in- 
dustry, size  of  business,  and  State  where  the  return  was 
filed  are  included  in  tables  4.1-4.6. 


Chart  4 A    ■ 


Small  Business  Corporations'  volume 

of  business  in  1967  exceeded 

$5  billion  in  only  one  State,  New  York 


217 


218 


Business  Returns/1967  •  Small  Business  Corporations 


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J  —   ■.-  —  —       —       -s_-    —       -^  >.-.^^ »,_OslA  C^  rHCMr-ICO         "OrH         CJs         CM^AlAtOOsD 

OSO  tOvO  rg         C^C^cnOOssTsO         -.fOs-^C^C^         \OOfMsO  en         OiACnrH         Oi-i  -O         COCntOOsO^O 


t  CO  -O 


rnc^^sO  <-*  '!^  ^  mCT.asir)-J-CMf\J  mrHCM-^l-\0         0»MCMO  CM         r-losC^-J- 

cnos-J-CM  men  r-\         tOrHf-lOCsOu"!  iAt>iair\D^         CO'A^fvO  H         OsfMtnrj 


C--  M  -i 
.   .  CM  -^t   \0 

t>  la  ir\  D^ 


i-t  C^  O   r-i 


O   O  O   <^ 

rH  u-i  ?n  r^ 

->!■  \0  [^   Cs 


O  CO 
vO  -J- 


0\  CO  >J3  O  'i  c^ 

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m  m  CM  C-  (N  >n 

CO  CM  ITl  O 


s  -J  O  in  vj 
5  tn  vo  m  u 


en  so  iri  CM 
CM  rH  3 


^3     :a 


o  lO  in  ^ 
r-i  o  CO  en 
en  O  rH  m 


sOrsj        en       -j-soc^OTC-CM-d- 


(Jv  en  CM  in  sD 

en  iH  (n  CIS  (H 
en  !M  to  oi  r^ 


CO  en  c^  en 
o  o  a-  CM 


CM  H  iH  so  -iJ;  en  r-l 
"^  "it  nl  '^  o  --I  CIS 
-f       \o  en  m  to       o»  CO 


-4-  [>  in  c^  C;  CD 
r-  OS  O  CO  o  -J 
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CM  rH  CO  [> 
%  C^  en  OS  -J- 


SO  o  m  ^.  -J' 
en  [^  :^  oefi 

rH  sf  O  OS  CO 


ili 


OS  r-i         OSfHCp         -J-iOOs         en         Osc^tOCM 

m        O       cnto^J       cnrsjm       eM        mnirHCM 


3c>j  H  ^     (J" 
to  ^  ^    c- 

H  en  t^  CO  fM      m 


sO  en  C^  C^  rsj 
so  c;  CO  [>  H 
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OS  O  t;  O 

fsj  in  o  c 

so  O  H  c 


m  en  t:  u 

rH   'fl    O   -. 

to  <M  O  u 


OS  OS  CO  "£1  CO  CT> 
OS  sO  so  rji  r-l  en 

a>  o  o  -J  r-  ^ 


3  -d"  so 
3  O  QO 


O  OS 


CO  H  i>  -4;  >t 

tM  -J  rH  CD  \D 

sO  [^  en  o  in 


H  -*  O  O  CO 
J         CM  -4 


0>  u-i  r^  CM  sO  m 
i-i  -4  r-{  a^  -4  --o 
in  lo  OS  en  CM  to 


r-  OS  CO 

fH  fH  OS 

US  r^^ 


rsi  to  CM 


CO  :4 

OS  O 
CO  sf 


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-  OJ  sf  to  so 
\  OS  -4-  en  \0 
s  CO  cr-  o>  to 


■4-  >!■  CO  -4-  OS 


<  r^  m  en   r-i 


•4-  to  « 


J  -f  CM  ^ 

\  m  o  o 


lA  O 

in  ^ 


[>  sf  OS  -4- 

-sr  o  c-  Qs 

to  <^J  vj-  O 


OS  iH  00  O  sO  \0 

c>  CM  >o  in  o  o 
t>  en  so  -sj  OS  l> 


^  O  sf 
o  m  m 
nj  CO  en 


vO  iH  to 
CJS  fsj  -4- 
to  -4-  rH 


Nt  rn  so  so 

OS  so  OS  O 
1-1  OS  CM  rH 


[^  sO  r^  to  rsj 

m  m  Nf  en  (M 
o  en  >  o  OS 


1  cs)  n  >j 
?  O  en  CO 
5  vD  en  o 


O  «D  O  sO 
\0  »0  CO  si 

en  o  in  CO 


m  >j-  so  >t  -J  H 
O  t>  sD  CO  iH  OS 
vo  en  CO  mco  -o 


J  rH  en  en 

r-t  rH  m 


-4  Ov  to  O  C-  r 


m  OS  ;;4- 

en  ni 


S-4-  OS  C^ 
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O  to  CO  H 
m  (M  OS  C-- 

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■4-  so 

OS  tn 
OS  in 


OS  rH  -J-  CO  C^ 

r-  CM  CO  en  CO 
•4-  o  en  o  m 


'S  3 


5  : 


so  C--  r 
OS  -4-  r 
!>  O  r 


QSrHOsCO  CMsD  sD  OS      CQ\OcnmsD       fM         insO^tC^CM  C^t^enrH 

-.■-^-j;        -J,--        -■       OosO.en  CTsrsj        vo        mOnjtnmos-J-       -j-omosso        mrHOO  >_i       wi-uiuj       l^ui 

m-4CD       c-OiM       en       sOcosoo  rHC^       ^       mcootOiHcoen       0'-4cMcnso       ojcn^om         ^       os[>en>       mso 


o  o  o  o 
o  r-  in  to 
OS  [>  en  > 


OS  so  eM  O  O  <n 
"i)  lA  rn  -j-*^  lO 
CM  en  CO  to  m  to 


i  z 


[>  -st  m 

O  rJ  OS 


o  m  osun 
m  OS  so  -d- 
r-  so  m  >3- 


sO  -J-  rH  o  st 
CO  CO  r-l  rH  en 
i-H  O  to  [>  sD 


-  rH  en  tn 
t-  H  sD  en 
H  en  m  so 


«0  so  (M  t 

en  OS  m  t 
O  CO  o  c 


CO  O 

SB 


en  so  OS  ■,>  ^4  m 
H  C^  CM  r^  CM  m 
so  so  r-l  to  OS  to 


C-    -O    r-t 

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3-4fsJ         rH         vDOOen 

■<  C^  £^       S       )£  •:i'^  '^  '-  •  ■       ■^       v^-     .  .  r-.  «-  ,-  ^v     L- 

SOtO  O         enOOsrn  t^   r^         Os         rHrHOtOvOsOsO 


CM  en 
en  en 


■4-  O  O  rH  M- 
lA  rH  en  (M  to 

-J-  m  o  O  --I 


-4;  OS  C 
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O  sf 


3  d  ■£) 


O  sO  C^  sD 
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CM    rH  r-l 


1=1 


rH  m  c-  so  m  t-- 

tO  O  H  OS  O  rH 
CS]  lA  C-  AJ  OJ  SO 


e^ 


CM  c^  en      OS  cj-  t> 

HCpCM  lACMst  _  ,,„  ,,^-  ^  .,      w-,w^wL-      -,  -.vjjt-v 

CMcnCO         G  !>  (^         rH         lACOOsm  OsT         m         OC0-4-[>fMCntM         stenosr 


r-i  r-i  CF'  o^ 

r-l  m  ni  iM 
lA  CO  OS  m 


en  \D  en  OS  in 
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CO  -J'  O  fM  C^ 


s  sf  O  -4 


3H 


rH  en  OS 
St  O  SO 


o  r-  H  c 

(N  m  rH  f 
C-  O  H  c 


sD  to  m  to  -4-  in 

OS  rH  O  in  rH  -J- 

OS  tT>  sT  O  lO  -4- 

H  Ai  rH  !>  t> 


-4-  CO  Q  O 
m  m  sO  lA 

lA  lA  O  rH 


en  rH  OS  m 

rH  sf  rH  in 

CO   -4  en 


rH   CO  -4  TI  f 


n  CO   Ov 


-  P  S  r 


cn  O  en 
l>  CO  o> 


J  to  o  -4- 
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m  C^  iD  vD 
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H  i>  to  OS  fn  o^ 

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■3  a 


I    CO    Fh    O    I 
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•H  L  o  m 


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r-l     O     QJ     Jh     d   -H     t 
CD    O     a    Q  -rt    t<   +■ 

o  a)  o  -p  (^  pi 


I    P.  IH 


to    -a     O    rH 
tl    -rl 

•a   a,  a) 


i  "O   HJ 


(D    lO)  5      -.+J 

u  >  3  V  a 

-p  +^  rH  3  a 

W  Q  (D  p  p.  &p  _ 

a  H  -rl  -d  c        f^ 

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03    O 
+>    (0 


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(0 

■a 

s& 

o 
tJ  p 


a«l 


Business  Returns/1967  •  Small  Business  Corporations 

Table  4.2.— TOTAL  ASSETS  AND  INCOME  STATEMENT  ITEMS,  BY  SELECTED  INDUSTRIES 


219 


All 
industries 


griculture, 
forestry, 

and 
fisheries 


Mining 


Contract  construction 


Special 

trade 

contractors 


Other 
contract 
conetruG- 

tion 


Manufacturing 


Food  and 

kindred 

products 


Apparel 
and  other 

textile 
products 


Lumber  and 

wood 

products , 

except 
furniture 


Printing, 

publishing, 

and  allied 

industries 


Fabri- 
cated 
metal 
products 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


(S) 


(9) 


(10) 


(11) 


(12) 


Number  of  returns^  total 

With  gross  profit 

Without  gross  profit 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total 

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 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repairs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation. 

Depletion 

Advertising 

Pension,  profit-sharing,  stock  bonus,  and 

annuity  plans 

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

Footnotes  at  end  of  table. 


181,565 
19,219 


24,234,096 

56,752,764 

55,742,555 

17,865 

10,678 
7,187 

35,134 
133,927 
16,647 

6,750 


175,475 

7,563 

414,827 

54,892,390 

40,805,087 

2,806,828 

284,554 

109,84^ 

870,441 

1,073,998 

396,526 

20,537 

9,676 

1,006,408 

21,924 
407,749 

134,563 

106,826 

23,340 

6,814,089 

1,860,374 

14,937,468 

14,981,338 
43,870 


2,485,457 
632,270 


7,319 
1,197 


1,396 

1,665 
231 


22,388 

20,564 
1,324 


12,883 

12,429 

454 


8,135 
1,370 


24,568 

23,655 
913 


2,34^ 
2,306 


2,604 
(■) 


1,471 
(') 


2,937 
2,899 
(M 


2,995 
2,957 

(M 


1,538,907 

1,455,494 

1,372,674 

349 

273 
76 

4,333 

5,093 

155 


3,093 
1,410 
22,209 

1,424,581 

931,749 

51,840 

34,102 

707 

35,992 

33,677 

38,552 

411 

290 

83,404 

212 
3,946 

673 

598 

675 

207,753 

30,913 


4^7,628 
6,703 


91,363 
60,526 


340,110  2,592,515 


409,580 

387,937 

216 

171 
45 

2,059 
2,294 
3,3M 


5,092 

127 

2,641 

337,514 

241,351 

18,328 

11,702 

838 

2,439 

11,569 

5,156 

336 

83 

25,614 

7,615 
1,076 

2,322 

590 

1,985 

56,510 

22,066 


148,347 
1,761 


34,112 
12,091 


6,673,989 

6,611,212 

422 

336 

86 

10,096 
14,788 

1,575 

7,392 

3,521 

312 

24,671 

6,462,566 

5,283,027 

354,182 

32,949 

8,743 

37,527 

125,858 

33,848 

3,054 

1,190 

101,047 

205 
17,000 

19,090 

20,056 

3,039 

416,751 

211,423 

1,328,185 

1,332,767 
4,582 


267,301 
56,464 


1,035,252 

2,980,137 

2,964,389 

116 

107 

(') 

1,284 

2,384 


1,792 

810 

100 

9,248 

2,872,633 

2,171,076 
222,940 
17,012 
■  6,379 
21,471 

73,381 

13,502 

1,042 

681 

52,134 

13 
9,044 

13,573 

15,557 

2,220 

252,608 

107,504 


794,964 
1,651 


136,369 
28,374 


1,557,263 

3,693,852 

3, £-45,823 

306 

229 

77 

3,812 
12,404 

1,561 

5,600 

2,711 

212 

15,423 

3,589,933 

3,111,951 

131,242 

15,937 

2,364 

16,056 

52,477 

25,346 

2,012 

509 

48,913 

192 
7,956 

5,517 

4,499 

819 

164,143 

103,919 


537,803 
2,931 

103,842 

131,432 
27,590 


4,747,973 

10,631,459 

10,491,059 

11,094 

7,266 
3,823 

13,950 

17,081 

2,345 


35,669 

909 

36,271 

10,133,835 

7,650,516 

554,87-8 

59,998 

20,012 

116,514 

225,625 

55,410 

5,692 

1,016 

208,066 

12,968 
64,039 

32,062 

31,224 

2,286 

1,093,529 

497,624 

2,840,543 

2,851,510 
10,967 

493,796 

609,179 
115,333 


515,515 

2,062,788 

2,053,729 

79 

72 

(•) 

1,151 

1,218 

(M 

C) 
2,915 

237 

10 

3,4vH 

2,013,734 

1,631,024 

43, 540 

15,461 

1,319 

12,441 

27,325 

7,637 

790 

376 

35,238 

71 
14,333 

2,793 

4,393 

615 

165,370 

49,054 

372,705 
372,705 


49,047 

59,037 
10,040 


423,575 

1,643,307 

1,639,347 

23 

23 


254 
269 


n 


193 

36 

2,819 

1,603,085 

1,259,332 

68,478 

2,010 

1,665 

19,211 

41,641 

5,710 

884 

28 

7,601 

3,445 

5,298 

4,237 

196 

182,799 

40,222 


380,734 
(^) 

40,222 

44,052 
3,830 


432,202 

590,217 

568,161 

217 

211 

(') 

3,356 
1,629 


13,121 

1,071 

42 

2,450 

562,861 

422,001 
27,731 
3,521 
1,400 
2,633 

16, 672 

5,911 

351 

71 

20,800 

12,132 
1,212 

759 

391 

16 

46,710 

27,356 

146,160 
148,590 
(M 

27,350 

42,999 
15,649 


330,264 

725,332 

720,511 

180 

163 
17 

609 

587 
31 

(M 


567 

133 

1,964 

635,676 

449,366 

74,  637 

3,781 

2,268 

12,600 

17,776 

4,857 

512 

99 

22,720 

248 
3,347 

4,485 

3,063 

117 

85,800 

39,656 

271,145 
271,145 


44,827 
5,188 


488,432 

1,067,531 

1,057,853 

255 

249 

(M 

703 

1,401 

591 


194 

50 

5,699 

982,634 

698,010 

30,472 

5,627 

1,866 

11,978 

24,684 

5,192 

471 

38 

21,693 

5,421 

5,898 

3,878 

160 

117,246 

34,897 

359,843 
359,843 


84,891 

89,399 
4,503 


220 


Business  Returns/1967  •  Small  Business  Corporations 


Table   U 

.2.— TOTAL  ASSETS   AND    INCOME    STATEMENT    ITEMS,    BY    SELECTED    INDUSTRIES— Continued 

I.Ian  ufan  Luring — Con. 

Ti-ansportation,    communication,    elec- 
tric, gas,   and  sanitary  services 

Wholesale  anc 

retail  trad 

e 

Machineiy, 

except 

electric 

Other 
manufac- 
turing 

Total 

Transporta- 
tion 

Communication, 

electric,  gas, 

and  sanitary 

services 

Total 

'.Vholesale  trade 

Item 

Total 

Groceries 
and  related 

products 

Electrical 
goods 

Machinery, 

equipment, 

and 

supplies 

Other 

wholesale 

trade 

(13) 

(14) 

(15) 

(16) 

(17) 

(18) 

(19) 

(20) 

(21) 

(22) 

(23) 

2,595 
2,482 

9,391 

8,936 
455 

8,593 

8,067 
531 

6,348 

5,469 
379 

1,750 
1,599 

76,929 

74,307 
2,122 

20,809 

19,976 
833 

2,332 
2,294 
(>) 

773 
735 

(M 

2,750 
2,599 
(^) 

14,954 

14,348 

606 

(Thou 

lard  dollars) 

1,057,296 

1,156,003 

1,111,929 

8,995 

5,225 
3,770 

5,541 

6,236 

866 

3,744 

15,623 

174 

2,839 

1,063,624 

779,930 

68,254 

7,232 

1,051 

13,911 

2o,334 

7,131 

938 

66 

30,569 

9,370 

4,068 

5,705 

190 

108,825 

92,379 

331,999 
332,895 

33,609 

92,449 
3,840 

1,500,689 

3,386,281 

3,339,529 

1,345 

1,323 
22 

2,331 

5,691 

847 

134 

1,052 

17,784 

459 

17,059 

3,222,221 

2,360,353 

191,766 

22,363 

9,943 

43,740 

71,193 

18,972 

1,696 

338 

69,445 

467 
26,911 

8,756 

9,007 

992 

386,279 

164,060 

979,176 

985,598 
6,422 

164,033 

236,366 
72,328 

820,206 

1,363,641 

1,332,057 

1,195 

257 
933 

1,774 

6,996 

685 

89 

7,394 

1,704 

112 

11,635 

1,284,511 

780,323 

96,669 

1,834 

2,248 

26,266 

51,620 

16,150 

470 

1,259 

80,787 

189 
10,0a;' 

6,443 

12,909 

692 

196,645 

79,130 

551,734 

553,584 
1,850 

78,192 

110,709 
32,517 

587,773 

1,078,323 

1,056,476 

996 

193 
803 

1,007 

6,291 

685 

89 

2,705 

1,370 

84 

8,620 

1,017,794 

634,336 

70,440 

1,596 

972 

22,888 

41,848 

11,938 

281 

107 

59,552 

189 
6,259 

5,677 

12,367 

611 

148,733 

60,529 

422,140 

423,318 
1,178 

59,726 

31,082 
21,356 

232,428 

285,318 

275,581 

199 

64 
135 

767 
705 

4,689 

334 

28 

3,015 

266,717 

145,987 

26,229 

238 

1,276 

3,373 

9,772 

4,212 

139 

1,152 

21,235 

3,748 

766 

542 

81 

47,912 

18,601 

129,594 

130,266 

(M 

13,466 

29,627 
11,161 

8,898,822 

30,303,021 

29,940,032 

2,403 

1,516 
887 

26,171 

45,641 

9,131 

1,047 

26,371 

6,653 

3,221 

242,351 

29,591,575 

22,935,191 

1,140,321 

88,044 

62,  587 

425,331 

428,509 

118,420 

6,991 

3,281 

273,182 

650 
221,911 

49,713 

23,714 

5,704 

3,808,026 

711,446 

7,004,841 

7,008,869 
4,023 

710,559 

901, 697 
191,133 

3,011,350 

12,138,518 
11,996,803 

1,742 

883 
854 

8,225 

13,143 

9,070 

240 

9,410 

1,322 
1,290 

97,273 

11,865,856 

9,800,138 

402,321 

23,556 

23,676 

91,911 

133,381 

37,875 

2,430 

461 

84,186 

498 
33,521 

25,677 

9,950 

1,234 

1,195,041 

272,662 

2,196,665 

2,198,509 
1,844 

271,808 

340,467 
68,659 

424,759 

2,933,284 

2,918,456 

74 

73 
(M 
1,039 
1,355 

31 

721 

214 

29 

11,365 

2,886,357 

2,524,017 

52,331 

5,930 

2,090 

17,187 

20,195 

5,414 

321 

19 

15,024 

3,950 

4,095 

2,145 

394 

232,695 

46,927 

394,439 
394,439 

46,926 

50,116 
3,190 

137,546 

410,456 
405,703 

98 
52 

16 

(M 
(') 
4,584 

397,623 

299,828 

14,004 

1,151 

601 

3,567 

4,795 
2,225 
109 
(1) 
3,811 

2,555 

1,038 

540 

82 

63,311 

12,833 

105,875 
105,875 

12,833 

15,701 
2,868 

342,057 

1,085,392 

1,058,269 

101 

53 
43 

1,308 

1,778 
(M 

19 

1,254 

76 

46 

22,539 

1,040,191 

764,672 
67,968 
1,360 
2,393 
10,211 

9,633 

4,631 

355 

212 

6,717 

7,035 

4,347 

1,044 

39 

159,524 

45,201 

293,597 

293,948 

(') 

45,153 

50,795 
5,642 

2,106,988 

7,709,386 

7,614,375 

Interest  on  Goveriunent  oblig-ations,    total. 

1,567 
762 

805 

5,780 

9,958 

9,068 

Not  short-term  capital  gain  reduced  by  net 

190 

Net  long-t.:rm  capital  gain  reduced  by  net 

7,419 

1,030 

1,214 

58,735 

7,541,685 

6,211,621 

257,468 

15,115 

18,592 

60,946 

98,753 

Interest 

25,605 

1,645 

224 

58,634 

498 

19,931 

Pension,  profit-sharing,    stock  bonus,   and 

16,197 

6,221 

719 

739,511 

Total  receipts  less  total  deductions 

167,701 
1,402,754 

1,404,247 

1,493 

166,896 

223,855 

D'-f  LCit 

56,959 

FootnoLos  at  end  of  table. 


Business  Returns/1967  •  Small  Business  Corporations 


221 


Table    4.2.— TOTAL   ASSETS   AND    INCOME   STATEMENT    ITEMS,    BY    SELECTED    INDUSTRIES— Continued 


Wholesale  and  retail  trade — Contini 


Retail  trade 


Building 
inaterialG, 
hardware J 
and  farm 
equipment 


General 
merchan- 
dise 
stores 


Food 
stores 


Automotive 
dealers 


Apparel 

and 

accessory 

stores 


Furniture, 
home  fur- 
nishings, 

and 

equipment 

stores 


Eating 

and 

drinking 

places 


Drug  and 
proprie- 
tary 
stores 


Other 

retail 

trade 


Wholeeale 

and 

retail 

trade  not 

allocable 


Finance,  InHurance, 
and  real  estate 


Ui) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


Number  of  retumSj  total 

With  gross  profit 

Without  gross  profit 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations, 
total 

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- terra  capital  loss 

Net  gain,  noncapital  assets 

Dividends 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repairs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions 

Ajnortization 

Depreciation 

Depletion 

Advertising 

Pension,  profit-sharing,  stock  bonus, 

and  annuity  plans 

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions.... 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

Footnotes  at  end  of  table. 


53,191 
1,289 


5,820 
5,593 
(M 


2,251 
(M 


3,876 
(') 


7,270 
7,042 
(M 


4,889 
(') 


5,806 
(') 


9,743 
(M 


4,433 
4.433 


9,786 
9,558 
(1) 


1,640 
1,640 


20,340 

11,027 
9,313 


(Thouaojd  dolU 


17,660,898 
17,445,237 


580 
33 

17,783 

29,885 

61 


5,109 

1,910 

142,740 

17,234,523 

12,786,672 

711,985 

62,895 

38,135 

324,114 

286,999 

78, 592 

4,356 

2,804 

182,944 

152 
183,837 

22,579 

13,345 

4,445 

2,530,669 

426,375 


4,660,749 
2,184 


545,279 
118,937 


1,086,014 
2,436,748 
2,397,457 

21 
21 

3,635 
3,140 


1,073 

1,541 

100 

29,479 

2,373,803 

1,894,454 

94,400 

6,825 

6,356 

22,996 

32,218 

12,714 

544 

57 

21,250 

(') 
13,998 

2,639 

1,743 

175 

263,432 

62,945 


503,786 


75,840 
12,895 


272,965 

578,713 
564,381 

76 
76 

971 
l,Cf?S 


1,131 

342 

190 

10,544 

559,307 

377,  510 
26,979 
2,630 
2,061 
13,255 

10,123 

2,298 

409 

42 

9,701 


7,660 


1,628 
415 


104,546 


187,069 
(^) 

19,406 

26,033 
6,627 


2,365,545 
2,350,976 

48 
48 

610 
3,026 


571 

464 

8,893 

2,315,291 

1,871,030 

46,639 

7,811 

611 

30,781 

25,321 

5,087 

250 

255 

20,293 

23,923 

2,605 

3,204 

482 

274,999 

50,254 

479,946 
479,946 


50,254 

57,124 
6,870 


4,884,258 
4,839,182 

109 
109 

4,750 
6,961 


5,102 

930 

124 

26,985 

4,306,861 

4,044,021 

104,423 

8,368 

9,597 

42,713 

63,453 

24,240 

645 

90 

25,194 

136 
31,964 

2,788 

2,163 

305 

446,761 

77,397 

795,161 
795,703 

11,  jn 

92,865 
15,468 


441,202 

980,113 
969,104 

(^) 

(')   " 

692 

1,843 


212 

151 

8,025 

949,445 

614,434 
62,372 
3,266 
2,666 
39,254 

17,352 

3,496 

446 

195 

8,852 

19,531 

1,201 

512 

210 

175,608 

30,668 

354, 620 

354,843 

(^) 


41,965 
11,303 


667,138 

1,593,657 
1,554,972 


153 

(') 

3,711 

4,112 


(') 


577 

538 

29,433 

1,550,394 

1,058,731 
83,232 
4,562 
5,384 
36,025 

24,144 

8,190 

773 

76 

14,147 

(') 

31,510 

2,124 

1,014 

123 

280,353 

43,263 

496,241 

496,307 

(') 


55,097 
11,840 


564,687 

1,577,164 
1,558,418 


813 

5,352 

18 


242 

94 

7,638 

1,525,847 

693,730 

90,712 

18,895 

1,217 

72,454 

57,524 

11,343 

393 

1,434 

45,311 

22,092 

4,Ck48 

2,108 

1,933 

502,643 

51,317 

864,688 

864,697 

(') 


72,869 
21,552 


352,809 

1,071,805 
1,060,746 

35 
35 

941 
1,918 


43 

69 

7,321 

1,031,202 

714,721 

70, 652 

3,092 

1,613 

25,284 

22,409 

3,063 

313 

85 

10,563 

10,416 

925 

516 

748 

166,792 

40,603 

346,025 
346,025 


46, 543 
5,940 


314,132 

2,172,395 
2,150,001 


138 
21 

1,660 
2,455 


(M 


646 

180 

14,422 

2,122,373 

1,517,991 

130, 576 

7,396 

8,625 

41,352 

34,455 

3,156 

578 

570 

27,633 

22,743 

4,621 

1,670 

464 

315,535 

50,522 

632,010 

632,373 

(>) 


76,943 
26,442 


192,018 

503,605 
497,992 

48 
43 

163 
2,613 


222 

21 

2,338 

491,196 

343,331 

26,015 

1,593 

776 

9,306 

8,129 

1,953 

205 

16 

6,052 

4,553 

1,457 

419 

25 

82,316 

12,409 

149,  611 
149,611 


12,409 

15,951 
3,542 


2,234,579 

1,030,872 
813,925 

1,735- 

409 
1,326 

18,685 

20,240 

346 

2,640 


115,582 

741 

33,234 

905,646 

240,369 

156,125 

4,793 

5,396 

24,876 

31,737 

41,434 

1,174 

425 

23,036 

21 
24,493 

2,879 

1,746 

4,210 

342,932 

125,226 


573,753 
197 


159,261 
35,361 


(36) 


849 

2,022 


268,814 

73,268 
41,450 


145 
26 

7,150 
329 

139 

1,976 

10,814 

6,289 

156 

4,794 

58,472 

6,959 

13,214 

129 

1,372 

1,554 

2,653 
3,822 

124 
57 

896 

791 

257 

85 

506 

26,053 

14,796 

34,491 

34,492 

(') 


18,783 
4,013 


222 


Business  Returns/1967  •  Small  Business  Corporations 

Table    4.2.— TOTAL  ASSETS    AND    INCOME    STATEMENT    ITEMS,    BY    SELECTED    INDUSTRIES— Continued 


Eta^e — Continued 


Real  estate 


Operators, 

except 
developers, 
and  lessors 
of  buildings 


Other  real 
estate 


Hotels, 
rooming 
houses, 
camps,  and 
other 
lodging 
places 


Personal 
services 


Business 
services 


Automobile 

and  other 

repair 

services 


Amusement 

and 
recreation 
services 


Other 

services 


Natm^  of 

business 

not 

allocable 


(37) 


08) 


(39) 


(.^0) 


(Al) 


(■42) 


(■43) 


(W) 


(*i5) 


(■i6) 


i^") 


Number  of  returns,    tota 

With  gross  profit.... 
Without  gross  profit. 


Total  assets. 


Total  receipts 

Business  receipts 

Interest  on  Government  obligations,    total 


United  States... 
State  and  local. 


Other  interest 

Rent 

Royalties 

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

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

Net  gain,  noncapital  assets 

Dividends 

Other  receipts 


Total  deductions. 


Cost  of  goods  sold 

Compensation  of  officers. 

Repairs 

Bad  debts 

Rent 


Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension,  profit-sharing,  stock  bonus,  and 

annuity  plans 

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 


Total  receipts  less  total  deductions. 
Gross  profit  (less  loss) 


Gross  profit. 
Gross  loss. . . 


Net  income  (less  deficit). 


Net  income. 
Deficit 


5,387 
5,274 
(M 


12,082 

4,904 
7,178 


1,983 

420 
1,563 


10,099 

4,484 
5,615 


35,728 

33,283 

2,445 


3,242 
2,968 


6,515 

6,325 
(M 


7,774 
378 


5,652 

5,387 
0) 


4,800 

3,953 

342 


7,367 
6,871 


(Thousand  dolle 


373,106 

428,450 

419,011 

1,078 

51 
1,027 

1,091 
331 

54 

712 

88 

301 

5,784 

384,073 

117,265 

87,193 

629 

2,600 

12,123 

8,310 

1,605 

338 

149 

6,052 

4,804 

1,955 

1,169 

74 

139,807 

44,377 

301,746 
301,746 


43,350 
46,246 


1,592,659 

529,154 

353,464 

486 

213 
273 

10,44i 

19,580 

207 


109,205 

34 

22,656 

463,101 

116,145 

55,718 

4,035 

1,424 

11,199 

20,774 

36,007 

712 

219 

16,083 

21 
18,898 

667 

492 

3,630 

177,072 

66,053 

237,319 

237,515 
196 

65,780 

94,232 
28,452 


160,837 

26,512 
15,374 


6Cki 
8,649 


994 
171 


27,391 

4,696 

2,002 

465 

52 

1,241 

3,176 

4,760 

10 

40 

4,013 


(M 


242 
6,045 


10, 678 

10,799 
121 


^879 
3,272 
4,151 


1,431,772 

502,642 

338,090 

486 

213 

273 

9,840 

10,931 

207 


109,034 

284 

22,451 

435,710 

111,4.49 

53,716 

3,570 

1,372 

9,958 

17,598 

31,247 

702 

179 

12,070 

20 
18,284 

667 

463 

3,388 

171,027 

66,932 

226,641 

226,716 
75 

66,659 

90,960 
24,301 


2,941,439  I      958,979 


4,710,457 

4,620,680 

451 

450 

(M 

8,009 

21,632 

117 


,094 
731 


4,526,826 

2,622,988 

428,244 

50,314 

8,833 

199,265 

161,649 

81,611 

2,325 

1,984 

208,069 

64 
64,485 


21,206 

15,953 

4,749 

655,087 

183,631 


,010,671 
12,979 

183, 630 

306,373 
122,743 


702,621 
675,875 

152 
152 


3,242 
12,378 


685 

40 

8,591 

670,352 

281,027 
20,349 
17,284 
1,234 
53,461 

43,272 

39,022 

388 

270 

62,613 

16,902 

218 

3,368 

59 

125,885 

32,269 


395,758 
910 


32,269 

65,618 
33,349 


313,344 

811,737 
802,818 


505 
843 


1,261 
445 

5,865 

778,381 

505,067 

64,946 

9,572 

2,383 

32,721 

19,337 

6,132 

208 

473 

29,676 

10,930 

1,177 

492 

763 

94,454 

33,356 

297,751 

298,4^3 

(') 

33,356 
41,997 


410,234 

1,150,858 
1,134,697 


2,150 

1,587 


1,523 

265 

312 

10,129 


717,404 

124,014 

3,667 

2,166 

23,538 

33,515 

6,379 

918 

241 

25,129 

38 
11,350 

9,514 

7,116 

425 

135,562 

49,832 


418,001 
708 


49,332 

69,514 
19,682 


273,289 

520,289 

509,859 
39 
39 

124 
555 
49 


3,686 

2,112 
38 

3,827 


500,449 

296,528 

52,243 

4,323 

1,260 

19,106 

15,313 

4,990 

121 


(') 
5,778 

909 

485 

41 

66,889 

19,840 

213,331 

213,633 

(1) 

19,840 

27,693 
7,353 


359,736 

382,313 

368,720 

61 

61 

545 

2,866 

67 


(M 

2,765 

264 

56 

6,965 


390,843 

205,571 

24,737 

6,871 

161 

22,402 

16,245 

9,637 

94 

446 

24,924 

25 
9,991 

1,071 

665 

3,415 

64,588 

=8,530 

163,149 

172,518 
9,369 

^8,530 

21,640 
30,170 


620,807 

1,142,639 

1,128,711 

193 

192 

1,443 
3,403 
(") 


1,925 

323 

285 

6,322 


617,391 

141,955 

8,597 

1,629 

42,987 

33,467 

15,401 

596 

466 

33,853 

9,534 

8,317 

3,827 

46 

167,709 

56,864 

511,320 

512,318 
998 

56,863 

79,911 
23,048 


(48) 


1,821 

1,176 

&;5 


174,251 
172,979 


52 

162 


736 
62 


175,336 

119,573 

6,241 

818 

480 

2,231 

3,754 
945 
84 
148 

3,203 


175 
36 

36,856 

=1,085 

53,406 

54,209 
303 

'1,085 

4,962 
6,047 


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

^Deductions  exceed  receipts. 

^Deficit  exceeds  net  income. 

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

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


i 


Business  Returns/1967  •  Small  Business  Corporations 


223 


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226 


Business  Returns/1967  •  Small  Business  Corporations 


Table   4.4.— NUMBER  Of    RETURNS,    BUSINESS   RECEIPTS,    COST  OF  GOODS   SOLD,    GROSS    PROFIT,    AND   NET    INCOME,    BY   SIZE  OF  GROSS   PROFIT  AND 

SELECTED    INDUSTRIES 


Industry  and  size  of  groEE  profit 


Business 

Cost  of 

Gross  profit 

Net  income 

(less 

deficit) 

Business 

Cost  of 

Gross  profit 

Net  income 

(less 

deficit) 

Number  of 

receipts 

goods  sold 

or  loss 

Number  of 

receipts 

goods  sold 

or  loss 

f  TTiousanrf 

fTTwuiand 

CTTiousorrd 

{ Thousand 

(Thauaand 

(  Thousand 

(Thousand 

(Thousand 

do/JorsJ 

doj/arsj 

db//flrjj 

dollars) 

dollars) 

ibllars) 

dollars) 

dollars) 

All   indij£tri'2S 

Agriculture,  forestry,  and  fisheries 

131,565 

55,428,011 

40,446,673 

14,981,338 

1,942,456 

7,319 

1,331,250 

883,622 

447,628 

50,395 

9,392 

82,637 

72,401 

10,236 

'16,460 

871 

4,353 

3,254 

1,104 

'934 

i,625 

90,864 

74,311 

16,053 

'17,090 

(') 

(  =  ) 

(') 

(^) 

n 

9,853 

277,921 

209,888 

68,033 

'24,342 

870 

22,706 

17,010 

5,696 

'1,642 

31,668 

1,972,052 

1,428,864 

543,188 

'20,153 

1,334 

114,874 

91,674 

23,200 

'1,862 

41,911 

5,190,571 

3,661,730 

1,528,841 

112,498 

1,864 

206,179 

139,004 

67,175 

9,400 

41,586 

11,088,096 

8,098,137 

2,989,959 

328,439 

1,107 

210,768 

130,815 

79,953 

15,208 

42,492 

36,725,870 

26,900,842 

9,825,028 

1,579,564 

970 

767,778 

498,264 

269,514 

32,294 

19,219 

314,544 

358,414 

43,870 

'89,269 

1,197 

41,424 

48,127 

6,703 

'19,558 

Mining 

Contract  construction 

Total 

1,665 

387,314 

238,967 

148,347 

26,506 

20,564 

6,554,763 

5,221,996 

1,332,767 

222,326 

C-) 

(^) 

(-') 

(^) 

(^) 

9U 

21,785 

20, 691 

1,094 

'1,984 

" 

342 

24,580 

23,388 

1,192 

'616 

531 

28,559 

22,300 

6,259 

'2,542 

<            1,213 

48,525 

40,605 

7,920 

918 

L           4,244 

396,425 

321,728 

74,697 

'6,196 

305 

21,831 

10,953 

10,878 

6,801 

5,569 

882,814 

683,105 

199,709 

20,163 

(■') 

(^) 

(^) 

(^) 

(^) 

4,216 

1,555,764 

1,246,102 

309,662 

43,440 

411 

295,395 

179,646 

115,749 

24,358 

4,065 

3,624,870 

2,886,377 

738,493 

166,601 

231 

623 

2,384 

1,761 

'4,485 

1,824 

56,449 

61,031 

4,582 

'10,989 

Contract  construction — Continued 

Special  trade  contractors 

Other  contract  construction 

12,429 

2,955,616 

2,160,652 

794,964 

112,412 

8,135 

3,599,147 

3,061,344 

537,803 

109,914 

)                493 

4,432 

3,705 

727 

'1,097 

(                 570 

20,385 

19,502 

883 

'1,131 
(') 

''                 bV. 

19,303 

14,341 

4,462 

'321 

^               569 

29,222 

25,764 

3,458 

1,239 

2,538 

179,690 

137,105 

42,585 

'4,365 

1,706 

216,735 

184,623 

32,112 

'1,831 

3,712 

516,565 

381,828 

134,737 

14,030 

1,857 

366,249 

301,277 

64,972 

6,133 

2,650 

741,838 

542,317 

199,521 

24,424 

1,567 

813,926 

703,785 

U0,141 

19,016 

2,392 

1,493,788 

1,080,856 

412,932 

79,741 

1,673 

2,131,082 

1,805,521 

325,561 

86,860 

454 

8,773 

10,424 

1,651 

'4,917 

1,370 

47,676 

50,607 

2,931 

'6,072 

Manufacturing 

Total 

Food  and  kindred  products 

23,655 

10,440,975 

7,589,465 

2,851,510 

526,189 

2,306 

2,053,729 

1,681,024 

372,705 

49,056 

1,099 

10,739 

9,599 

1,140 

'3,383 

_ 

- 

_ 

_ 

341 

7,910 

6,748 

1,162 

'2,699 

\ 

1,024 

34,540 

27,215 

7,325 

'7,154 

>              494 

37,174 

31,071 

6,103 

(^) 

2,993 

198,442 

145,990 

52,452 

'5,201 

J 

4,959 

674,177 

487,596 

186,581 

16,287 

567 

122,878 

102,794 

20,084 

18 

5,230 

1,540,633 

1,154,651 

385,982 

46,138 

418 

310,831 

278,987 

31,844 

3,954 

7,985 

7,974,534 

5,757,666 

2,216,868 

482,201 

825 

1,582,846 

1,268,172 

314,674 

45,080 

913 

50,084 

61,051 

10,967 

'32,393 

{=) 

- 

- 

- 

(^) 

Apparel  and 

other  textil 

e  products 

Lumber  and  wood  products,   except  furniture 

2,604 

1,631,811 

1,251,077 

380,734 
(') 

41,327 

1,471 
(■') 

564,443 

415,853 
(=) 

148, 590 

32,634 
'2,259 

265 

18,161 

13,057 

5,104 

110 

1                - 

57,619 

4^,559 

13,060 

719 

136,104 

109,332 

26,772 

1,300 

J 

643 

209,156 

164,133 

45,023 

3,628 

378 

115,599 

88,506 

27,093 

1,365 

902 

1,266,978 

963,156 

303,822 

36,423 

447 

386,CH7 

277,822 
(■) 

108,225 

36,847 
(-) 

Pr 

Lnting,   publi 

shing,   and  al 

lied   industri 

es 

Fabricated  metal  products 

2,899 
(2) 

720,511 
(2) 

449,366 
(2) 

271,145 
(2) 

40,365 
{') 

2,957 
(2) 

1,057,853 
(2) 

698,010 
(2) 

359,843 

(2) 

84,986 

(2) 

(•=) 

(') 

(') 

(  =  ) 

(') 

379 

19,674 

14,474 

5,200 

698 

341 

17,80i 

12,319 

5,485 

'2,009 

833 

72,781 

39, 634 

33,147 

2,232 

567 

53,342 

32,231 

21,111 

'445 

645 

142,482 

90,903 

51,579 

6,142 

832 

184,232 

121,573 

62,659 

12,209 

850 
(') 

482,618 

302,912 

179,706 

34,392 

1,103 
(-) 

800,368 

529,581 

270,787 

72,530 
(^) 

Machine 

ry,    except  el 

ectric 

Other  manul'acturing 

2,482 

1,110,252 

777,357 

332,895 

90,477 

8,936 

3,302,376 

2,316,778 

985,598 

187,344 

{') 

(^) 

(") 

(■) 

(.') 

683 

6,239 

5,592 

647 

'2,142 

,         '') 

(.') 

(  =  ) 

n 

'?' 

\               416 

21,149 

14,899 

6,250 

'42 

J                  495 
1            1,249 

13,412 
78,098 

9,730 
55,117 

3,682 
22,981 

'5,415 
'2,793 

J                  454 

43,893 

25,736 

18,157 

3,130 

1,592 

212,020 

153,654 

58,366 

9,755 

455 

96,808 

64,787 

32,021 

6,057 

1,858 

481,525 

345,762 

135,763 

12,783 

1,079 

947,859 

671,493 

276,366 

81,421 

2,779 

2,507,818 

1,744,530 

763,288 

175,508 

(■■) 

(•) 

(^) 

(*') 

(') 

455 

37,153 

43,575 

6,422 

'23,306 

Gross  profit,   total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,00u  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

^5,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  ur.der  $100,000 

$100,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


Business  Returns/1967  •  Small  Business  Corporations 


227 


Table  4.4.— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS, 


COST  OF  GOODS  SOLD,  GROSS  PROFIT, 
SELECTED  INDUSTRIES— Continued 


AND  NET  INCOME,  BY  SIZE  OF  GROSS  PROFIT  AND 


iiiJucLr^'  nnJ  size  oi"  gi-ass  profit 


Number  oT 
returns 


Business 
reei^ipts 

(  Thousand 
dollar  a) 


Cost  of 
goods   sold 

(Thousand 
dollars) 


Gross  profit 
or  loss 


■jl. 


Net  income 

(le::s 

Uc-ficit) 

(  Thou  sand 

dollars) 


IJ umber  of 
returns 


Business 
receipts 
(Thousand 
dollar  a) 


Cost  of 
goods  sold 

f  Thousand 
dollars) 


Cross  profit 
or  Iocs 

(Thousand 


Net  income 

(less 

deficit) 

(Thousand 

dollars) 


Trans pc>rtatiQn,    communication,    electric,  gas,   and  sanitary  services 


Gross  profit,    total 

$1  under  $2,500 

$2,500  unaer  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000... 
$1U0,000  or  more 

No  gross  profit 

Gross  profit,   total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

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

No  gross  profit 

Gross  profit,   total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

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

No  gross  profit 

Gross  profit,   total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

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

No  gross  profit 

Gross  profit,    total 

$1  under  $2,500. 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

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

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

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

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

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

No  gross  profit 

Footnotes  at  end  of  table 


Total 

Transportation 

8,067 

1,326,332 

772,748 

553,584 

86,771 

6,469 

1,053,036 

629,713 

423,318 

66,101 

455 

1,393 

960 

433 

'551 

379 

1,290 

912 

378 

'577 

378 

10,361 

9,134 

1,227 

I997 

(') 

(') 

(^) 

(^) 

(2) 

794 

12,545 

6,928 

5,617 

'1,024 

719 

11,775 

6,751 

5,024 

'1,348 
'706 

1,705 

72,323 

44,869 

27,454 

1,642 

1,401 

60,124 

37,367 

22,757 

1,S19 

188,819 

125,582 

63,237 

^2,759 

1,325 

143,387 

97,191 

46,196 

1,256 

l,6i6 

278,173 

168,576 

109,597 

12,441 

l,3o2 

244,422 

152,138 

92,284 

3,748 

1,288 

762,718 

416,699 

346,019 

78,019 

943 

584,155 

328,601 

255,554 

59,315 

531 

5,725 

7,575 

1,850 

'8,579 

379 

3,440 

4,618 

1,178 

'6,375 

Transportation,  communication,  electric,  gas,  and  sanitary 

services — Continued 

V/holesale  and  retail 

trade 

Communication,  electric,  gas,  and  sanitary  services 

Total 

1,599 

273,296 

143,030 

130,266 

20, 670 

74,807 

29,895,715 

22,336,846 

7,008,869 

735,656 

(^) 

{')' 

{') 

{') 

{') 

2,310 

24,794 

22,503 

2,291 

'5,763 

C    1,553 

25,763 

20,494 

5,269 

'6,225 

y          417 

15,447 

10,055 

5,392 

2,262 

\            2,347 

100,349 

84,102 

16,247 

'7,1a 

, 

10,676 

780,956 

597,162 

183,794 

'11,914 

C=) 

45,432 

28,391 

17,041 

'4,015 

16,589 

2,445,291 

1,833,222 

612,069 

23,116 

(') 

{*) 

(') 

(') 

19,973 

6,123,236 

4,673,930 

1,449,306 

135,530 

345 

173,563 

88,098 

90,465 

18,7CH 

21,356 

20,395,326 

15,655,433 

4,739,893 

608,093 

{') 

(^) 

(") 

C  =  ) 

(') 

2,122 

44,317 

48,345 

4,028 

'25,097 

Wholesale  trade 

Total 

Groceries  and  related 

products 

19,976 

11,988,100 

9,789,591 

2,198,509 

280,770 

2,294 

2,918,456 

2,524,017 

394,439 

46,852 

1,213 

17,013 

15,788 

1,225 

'3,016 

(") 

(') 

(") 

(■') 

(^) 

493 

7,839 

6,258 

1,581 

'445 

644 

22,523 

17,902 

4,621 

'3,151 

2,196 

220,819 

183,970 

36,849 

'2,683 

\ 

3,714 

760,002 

623,613 

136,389 

3,837 

J-      569 

96,299 

82,104 

14,195 

235 

5,039 

2,092,125 

1,721,059 

371,066 

30,241 

'                 569 

257,089 

214,206 

42,883 

1,528 

6,679 

8,867,779 

7,221,001 

l,&i6,778 

255,987 

1,081 

2,563,123 

2,225,919 

337,209 

45,651 

833 

8,703 

10,547 

1,844 

'3,962 

(') 

- 

- 

_ 

(') 

Electrical  goods 

Machinery,  equipment,  and  supplies 

735 

405,703 
(  =  ) 

299,828 

105,875 

13,096 

2,599 
(') 

1,057,000 

763,052 

293,948 
(2) 

46,181 
(2) 

> 

I     491 

21,811 

16,777 

5,034 

'49 

1      416 

76,649 

54,943 

21,706 

2,992 

■1       455 

91,797 

73,965 

17,832 

'562 

J 

720 

149,642 

96,085 

53,557 

6,670 

282 

325,661 

241,518 

84,143 

10,40'/ 

744 

790, 517 

573,302 

217,215 
(") 

40,033 

Wholesale  trade — Con 

inued 

Retail  trade 

Other  wholesale  t 

rade 

Total 

14,348 

7,606,941 

6,202,694 

1,404,247 

174,641 

53,191 

17,409,623 

12,743,374 

4,660,749 

442,477 

911 

8,447 

7,710 

737 

'2,190 

1,097 

7,781 

6,715 

1,066 

'2,747 

341 

6,191 

5,102 

1,089 

'788 

1,059 

17,913 

14,228 

3,^5 

'5,780 

531 

20,302 

16,328 

3,974 

'3,217 

1,665 

77,086 

65,688 

11,398 

'4,020 

1,703 

168,051 

138,869 

29,182 

'2,389 

8,329 

549,032 

404,401 

144, 631 

'9,038 

2,653 

574,595 

477,527 

97,068 

3,491 

12,421 

1,629,803 

1,171,600 

458,208 

18, 613 

3,637 

1,640,882 

1,376,896 

263,986 

19,888 

14,479 

3,901,904 

2,860,920 

1,040,984 

104,443 

4,572 

5,138,473 

4,180,262 

1,003,211 

159,846 

14,137 

11,226,099 

8,225,322 

3,000,777 

341,001 

606 

7,434 

8,927 

1,493 

'7,745 

1,239 

35,614 

37,798 

2,184 

'16,135 

Retail  trade 

— Continued 

Buildi 

ng  materials,  hardware,  ai 

Id  farm  equipment 

General  merchandise  stores 

5,593 

2,384,862 

1,881,076 

503,786 

69,337 

2,251 

r  (') 

559,024 

371,955 

187,069 

21,997 

303 

8,241 

7,334 

907 

'597 

(') 

(") 

(  =  ) 
{') 

'573 

531 

58,592 

49,020 

9,572 

'534 

569 

31,573 

(-) 
21,656 

(  ) 

9,917 

1,289 

258,791 

207,518 

51,273 

5,631 

531 

61,189 

41,520 

19, 669 

2,016 

1,893 

736,370 

601,664 

134,706 

21,105 

(") 

(') 

{') 

{') 

(2) 

1,578 

1,322,868 

1,015,540 

307,328 

43,732 

544 

381,883 
(  =  ) 

247,723 

134,160 
{■') 

18,256 

Food  stores                       1 

Automotive  dealei 

s 

3,376 

2,350,976 

1,871,030 

479,946 

51,265 

7,042 

4,824,300 

4,028,597 

795,703 

79,797 

V             340 

12,436 

10,241 

2,245 

'625 

373 

12,666 

11,339 

1,277 

'l,o81 

643 

50,532 

39,727 

10,805 

'275 

834 

86,991 

72,735 

14,256 

'689 

870 

133,144 

100,563 

32,581 

2,003 

1,365 

272,036 

221,668 

50,368 

2,475 

685 

206,443 

158,488 

47,955 

2,860 

2,462 

1,037,210 

856,397 

180,313 

23,446 

1,338 

1,948,371 

1,562,011 

386,360 

47,302 

2,001 

3,415,397 

2,865,908 

549,489 

56,246 

(^) 

- 

- 

- 

(-') 

(') 

{') 

(--) 

(-') 

(') 

228 


Business  Retums/1967  •  Small  Business  Corporations 


Table   4.4.— NUMBER  OF   RETURNS, 


BUSINESS   RECEIPTS,    COST  OF  GOODS    SOLD,    GROSS    PROFIT, 
SELECTED   INDUSTRIES — Continued 


AND  NET    INCOME,    BY    SIZE  OF   GROSS    PROFIT  AND 


Industi^y  and  size  of  gross  profit 


Number  of 
returns 


Business 
receipts 

f Thou said 
dot  tars) 


Cost  of 

goods  sold 

(Thotjxand 

dollar  a) 


Gross  profit 
or  loss 
f Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thatismid 


Number  of 

returns 


Business 
receipts 

(Thousand 
dollars) 


Cost  of 
goods  sold 

(Thtusand 
(bilars) 


Gross  profit 
or  loss 

CTTuuaaid 
dollars) 


Net  inccnie 

(less 

deficit) 

(ThtMimand 
tbllars) 


Wholesale  apri  retail  trade — Continued 


Gross  profit,  total 

$1  under  |2,500 

$2,500  under  $5,000 

$5,000  under  $10,000-. 
^0,000  under  $25,000- 
$25,000 -under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,300 

$2,500  under  $5,000-.. 
$5,000  under  $10,000.. 
^0,000  under  $25,000- 
$25,000  under  $50,000- 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

^,500  under  $5,000 

$5,000  under  $10,000-- 
$10,000  under  $25,000- 
$25,000  under  $50,000. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000-.- 
$5,000  under  $10,000.. 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000--- 
$5,000  under  $10,000.- 
$10,000  under  $25,000. 
$25,000  under  $50,000. 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000... 
$5,000  under  $10,000.- 
$10,000  under  $25,000- 
$25,000  under  $50,000- 
$50,000  under  $100,000 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000..- 
$100,000  or  mare 

No  gross  profit 

Ft)otnotes  at  end  of  table 


Retail  trade — Continued 

Apiarel  and  accessory 

stores 

Furniture,  home  f umishi  ngs ,  and  equipment  stores 

4,689 

968,480 

613,637 

354,843 

31,435 

5,806 

1,554,641 

1,058,334 

496,307 

43,439 

(') 

(^) 

(^) 

C^) 

(^) 

C^) 

(2) 

(2) 

(2) 

(2) 

H 

V) 

(^) 

(^) 

(^) 

(2) 

(2) 

(2) 

V) 

H 

W) 

H 

W) 

H 

h) 

(^) 

\A 

908 

48,564 

32,340 

16,224 

984 

57,509 

41,369 

15,1«) 

"1,857 

1,476 

135,716 

85,004 

50,712 

1,754 

1,174 

135,183 

93,671 

41,512 

2,922 

1,139 

221,512 

140,138 

81,374 

6,106 

1,705 

372,691 

253,974 

118,717 

10,297 

1,064 

550,647 

345,596 

205,051 

26,265 

1,717 

931,873 

663,137 

318,736 

33,398 

(.') 

(^) 

(.') 

('■) 

(.') 

(^) 

(2) 

(2) 

(2) 

(^) 

Eatijig  and  drinking  places 

Drug  and   proprietary 

stores 

9,743 

1,558,377 

693,680 

364,697 

52,325 

^,A33 

1,060,746 

714,721 

346,025 

40,603 

I                  453 

3,442 

2,085 

1,357 

ll,010 

\ 

-*                   341 

6,846 

4,518 

2,328 

1428 

(y     417 

16,767 

11,860 

4,907 

"1,878 

1,665 

63,871 

34,043 

29,828 

^1,935 

J 

2,310 

189,703 

104,188 

35,515 

102 

1,135 

123,172 

81,725 

41,447 

2,737 

1,933 

261,210 

122,786 

138,424 

3,303 

1,744 

403,270 

275,084 

123,136 

17,689 

3,040 

1,033,305 

426,060 

607,245 

52,293 

1,133 

517,537 

346,052 

171,485 

22,055 

Wholesale  and  retail  trade 

Other  retail  trade 

9,558 

2,14B,217 

1,515,844 

632,373 

52,279 

1,640 

497,992 

343,381 

149,611 

12,409 

}                  643 

5,894 

4,463 

1,431 

^4,056 

(=) 

(2) 

(2) 

{') 

-'                   416 

23,357 

25,577 

2,780 

996 

'■    M 

i') 

i') 

W) 

M 

1,930 

136,113 

102,301 

33,312 

^2,619 

(^) 

(2) 

(2) 

(^) 

(2) 

2,272 

320,874 

235,743 

35,131 

"^1,027 

455 

55,481 

38,009 

17,472 

666 

2,577 

532,761 

393,965 

188,795 

17,531 

454 

129,207 

91,951 

37,256 

841 

1,718 

1,074,218 

753,295 

320,923 

41,454 

541 

301,448 

209,110 

92,338 

11,105 

(2\ 

t2\ 

(2\ 

(2\ 

(2\ 

Finance,  insiirance,  and  real  estate 

Total 

Finance 

11,027 

Tn.,m 

197,791 

573,753 

83,359 

849 

41,447 

6,955 

34,492 

3,130 

1,136 

5,277 

3,844 

1,433 

2,935 

(^) 

i') 

_ 

(2) 

(2) 

419 

3,890 

2,289 

1,601 

609 

(^) 

(.') 

(.') 

(  =  ) 

(^) 

720 

7,572 

2,592 

4,980 

1,968 

1         ''' 

(2) 

(2) 

(2) 

2,500 
2,543 

65,779 
135,457 

21, 527 
43,322 

44,252 
92,635 

3,303 
14,012 

418 

16,022 

3,530 

12,492 

453 

2,236 

214,660 

58,006 

156,654 

20,943 

(') 

(2) 

_ 

(2) 

i') 

1,471 

337,909 

65,711 

272,198 

34,539 

90 

20,601 

2,760 

VI, Ml 

2,256 

9,313 

42,381 

42,578 

197 

40,541 

2,022 

(^) 

(2) 

(2) 

U,640 

Insurance 

Real  estate 

Total 

5,274 

419,011 

117,265 

301,746 

41,922 

4,904 

3U,0a6 

73,571 

237,515 

38,307 

416 

352 

335 

517 

(") 

568 

4,303 

3,509 

799 

2,990 

T 

(21 

)               ^^ 

5,036 

2,504 

2,532 

1,140 

455 

3,967 

952 

3,015 

939 

1,022 

19,933 

1,843 

18,095 

3,939 

1,238 

38,773 

16,154 

22,619 

3,989 

1,364 

76,691 

27,159 

49,532 

6,831 

952 

50,812 

16,663 

34,149 

7,053 

1,326 

131,647 

37,031 

94,616 

12,037 

872 

79,731 

20,975 

58,756 

8,799 

691 

134,347 

43,393 

136,454 

17,932 

691 

132,461 

14,553 

117,903 

14,351 

i.n 

- 

- 

- 

e) 

7,178 

42,378 

42,574 

196 

27,473 

Finance,    i 

nsurance,  anc 

real  estate — Continued 

Operators 

except  developers,  and  1 

essors  of  bui 

Idings 

Other  real  estate 

420 

14,206 

3,407 

10,799 

1,248 

4,484 

296,880 

70,164 

226,716 

37,059 

(=) 

(^) 

(') 

(") 

(.") 

531 

4,201 

3,484 

717 

3,009 

{^\ 

f2^ 

r)    - 

J            1,175 
1                950 

-\ 

2,822 

622 

2,200 

797 

V                304 

6,476 

1,261 

5,215 

660 

36,498 
50,682 

15,881 
16,605 

20,617 
34,077 

3,764 
7,041 

J 

<-             834 

76,976 

20,385 

56,591 

8,619 

(') 

(^) 

(^) 

(=) 

e) 

650 

125,701 

13,187 

112,514 

13,829 

1,563 

1,168 

1,289 

121 

"2,127 

5,615 

41,210 

41,285 

75 

29,600 

Services 

Total 

Hotels,  rooming  houses,   camps,  and 

other  lodging 

places 

33,283 

4,558,719 

2,548,048 

2,010,671 

211,341 

2,968 

672,748 

276,990 

395,758 

36,500 

2,308 

10,616 

8,338 

2,278 

"5,540 

'^ 

1,060 

11,514 

7,798 

3,716 

"5,097 

416 

10,494 

8,733 

1,761 

"7,542 

2,619 

47,882 

29,441 

18,441 

"10,255 

^ 

7,534 

300,635 

174,402 

126,233 

"2,CG6 

455 

20,380 

13,349 

7,031 

"3.904 

8,1L2 

618,809 

326,853 

291,956 

26,172 

533 

38,634 

20,560 

18,074 

"45 

6,817 

1,091,598 

616,869 

474,729 

56,056 

758 

93,810 

41,166 

52,644 

4,617 

4,831 

2,477,665 

1,384,347 

1,093,318 

152,031 

805 

509,430 

193,182 

316,248 

43,374 

2,445 

61,961 

74,940 

12,979 

"27,711 

274 

3,127 

4,037 

910 

"4,231 

Business  Retums/1967  •  Small  Business  Corporations 


229 


Table   4.4.— NUMBER  OF   RETURNS, 


BUSINESS    RECEIPTS,    COST  OF  GOODS    SOLD,    GROSS    PROFIT, 
SELECTED    INDUSTRIES— Continued 


AND   NET    INCOME,    BY   SIZE  OF  GROSS    PROFIT  AND 


Industry  and  size  of  gross  profit 


Number  of 
returns 


Business 
receipts 

f Thousand 
dollam) 


Cost  of 
goods  sold 


Gross  profi 
or  loss 


C  Thouaand 
doUara) 


Net  income 

(leas 

deficit) 

datlarai 


Number  of 
returns 


Buainees 
receipts 

(Thotiaaid 
doUara) 


Cost  Of  G"ooa  prrjfit 

goods  sold  I      OP  loss 

(Thouaand  j        (Thouatnd 

dollara)  \  dollara) 


Net  income 

(less 

defielt) 

(Tta)tiaatd 


total - 


Gross  profit, 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 

No  gross  profit 


Gross  profit,  total. 


$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  or  more 


No  gross  profit. 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000. . . 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 
$50,000  under  $100,000. 
$100,000  OP  mope 

No  gross  profit 


Services — Continued 


Personal  services 


6,325 

(=) 

567 
1,703 
2,009 
1,098 

646 


802,171 

(^) 

(^) 
8,695 

67,4&t 
145,834 
159,373 
413,143 

(^) 


503,728 

(^) 
(^) 
4,722 
39,764 
76,333 
84,100 
296,865 

(=) 


298,443 

(.') 

3,973 

27,720 

69, 501 

75,273 

121,278 


33,595 

(^) 

^838 

2,088 

7,612 

7,745 

17,248 


Automobile  and  other  repair  services 


5,387 
416 

341 
1,666 
1,440 
1,U7 

311 


508,561 

1,904 

(^) 

3,655 

74,972 

119,428 

205,480 

102,162 

I') 


294,928 

1,445 

(^) 

1,227 

45,148 

66,662 

124,884 

54,832 


213,633 
458 

2,428 
29,824 
52,766 
80,596 
47,280 

(^) 


20,427 

'909 

(^) 

^102 

I54 

2,528 

10,462 

3,555 


Services — Continued 


Other  services 


6,871 
492 
(^) 
458 
1,059 
1,401 
1,665 
1,720 

496 


1,707 

(^) 

6,873 

46,453 

93,893 

252,810 

684,877 

41,096 


575,297 

1,349 

(=) 

3,601 

29,688 

41,271 

133,122 

360,508 

42,094 


512,313 

353 

(=) 

3,272 

16,755 

52,622 

114,688 

324,359 

998 


62,040 
U96 

216 

'1,626 

6,142 

16,716 

41,282 

'5,177 


Business  service; 


7,774 

719 

341 

683 

1,626 

2,008 

1,401 

996 

378 


1,131,044 

3,591 

3,951 

12,683 

58,666 

174,759 

258,483 

618,896 

3,653 


713,043 

2,889 

2,757 

7,755 

32,275 

100,382 

162,  XI 

404,634 

4,361 


418,001 

702 
1,194 
4,923 
25,391 
74,387 
95,142 
214,262 

708 


Amusement  and  recreation  services 


3,958 
379 

379 
1,024 
722 
Til 
353 

842 


355,580 

1,743 

(^) 

7,282 

32,680 

46,251 

121,642 

144,157 

12,140 


134,052 
1,320 

14,178 
21,645 
66,255 

21,509 


172,518 
423 

2,509 
18,502 
24,606 
55,386 
69,881 

9,359 


Nature  of  business  not  allocable 


340 
417 
415 


161,399 

5,140 

17,574 

133,585 

11,530 


107,190 

3,838 
11,130 
92,172 
12,383 


54,209 

1,302 

5,394 

46,513 

803 


54,190 

^757 
'1,684 
'1,424 
1,403 
8,353 
14,566 
33,733 

'4,358 


4,53=/ 
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'1,818 
67 
1,582 
1,950 
7,839 

'13,119 


'87 

'947 

'349 

1,209 

'998 


Deficit  exceeds  net  income. 
^Estijnate  is  not  shown  because  of  high  sampling  variability.  However,  the  data  are  included  in  the  apppoppiate  totals. 
NOTE:  Estijnates  are  rounded  and  may  not  add  to  totals. 

See  text  for  explanatory  statements  and  "Description  of  the  Samples  and  Lijnitations  of  the  Data." 


230 


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232 


Business  Returns/1967  •  Small  Business  Corporations 

Table   4.6.— TOTAL  ASSETS  AND   INCOME  STATEMENT   ITEMS,    BY   SIZE  OF  TOTAL  ASSETS  AND   INDUSTRIAL  DIVISION 


Industrial  divison  and  item 


Size  of  total  assets 


Zero 
assets 


Under 
$10,000 


$10,000 

under 
$25,000 


$25,000 

under 
$50,000 


$50,000 

'under 
$100,000 


$100,000 

ujider 
$250,000 


$250,000 

under 
$500,000 


$500,000 

under 

$1,000,000 


$1,000,000 

under 
$5,000,000 


$5,000,000 
or  more 


ALL  INDUSTRIAL  DIVISIONS 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Number  oC  returns 

Number  of  shareholders. 


200,784 
565,i69 


5,461 
12,523 


28,752  30,292 

67,590  76,478 


34,836  40,117  38,714 

91,093  109,435  119,199 


14,838 
54, 695 


5,507 
24,088 


2,217 
10,173 


(Thousojd  dollara) 


Total  assets. .. 
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 

Other  receipts 


Total  deductions. 


Cost  of  goods  sold 

Compensation  of  officers. 

Repairs '• 

Bad  debts 

Rent 


Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension,  profit-sharing,  stock  bonus,  and  ajmuity  plans 

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 


Total  receipts  less  total  deductions. 
Gross  profit  (less  loss) 


Gross  profit. 
Gross  loss. 


Net  income  (less  deficit). 

Net  income 

Deficit 


24,234,096 

S6, 752, 764 

55,742,555 

17,865 

10,678 

7,187 

85,134 

133,927 
16,647 

6,750 

152,021 

175,475 

7,563 

414,827 

54,892,390 

40,805,087 

2,806,828 

284,554 

109,844 

870,441 

1,073,998 

396, 526 

20,537 

9,676 

1,006,408 

21,924 
407,749 
134,563 
106,826 

23,340 
6,814,089 

1,860,374 

14,937,468 

14,981,338 

43,870 

1,853,187 

2,485,457 

632,270 


AGRICULTURE,    FORESTRY,   AND  FISHERIES 


Number  of  returns 

Number  of  shareholders. 


8,516 
31,046 


254,389 
87 
87 


433 
406 


10,496 
2,781 

6,385 

270,217 

179,185 

11,643 

1,585 

2,469 

6,246 

6,951 

4,475 

52 

448 

9,794 


1,529 
274 
338 

3,666 
41,562 

4,760 

75,204 

76,962 

1,758 

4,760 
25,613 
20,853 


(M 
(') 


127,989 

996,289 

970, 586 
211 
10 
201 
833 

1,743 
322 

359 

6,643 

4,301 

35 

11,156 

995,417 

518,279 

150,465 

4,501 

3,425 

37,248 

24,557 

5,030 

118 

457 

17,  672 

149 

14,932 

5,147 

1,643 

2,708 

209,086 

872 

452,407 

457,086 

4,679 

671 
49,447 
48,776 


608 
1,897 


518,736 

2,021,611 

1,984,481 

s454 

37 

417 

1,535 

4,054 
50 

53 

4,758 

3,502 

62 

22,662 

1,987,286 

1,193,387 

237,882 

11,681 

2,081 

68,192 

49, 515 

8,958 

459 

632 

44,678 

224 

21,761 

5,731 

2,409 

2,370 

337,326 

34,325 

791,094 

794,437 

3,343 

33,908 
89,789 
55,881 


1,022 
2,581 


1,285,288 

3,995,715 

3,940,152 

824 

75 

749 

3,005 

5,384 
61 

537 

9,260 

5,624 

165 

30,703 

3,892,456 

2,549,951 

343,072 

24,089 

6,320 

116,162 

96,134 
20, 557 
1,035 
1,437 
81,684 

366 

39,891 

7,257 

5,369 

2,181 

596,951 

103,259 

1,390,201 

1,399,305 

9,104 

102,510 

180,420 

77,910 


1,021 
3,405 


2,879,655 

7,910,716 

7,807,479 

460 

308 

152 

7,897 

10,954 
139 

1,151 

14, 658 

13,622 

441 

53,915 

7,684,997 

5,268,940 

578,064 

41,256 

21,280 

160,582 

169,440 

45,414 

2,324 

1,965 

152,620 

77 

66,197 

16,718 

18,465 

3,650 

1,138,005 

225,719 

2,538,539 

2,550,358 

11,819 

225,567 
331,847 
106,280 


1,857 
6,853 


6,076,433 

14,989,012 

14,762,494 

2,233 

692 

1,541 

18,365 

29,209 
107 

2,223 

29,012 

37,344 

2,790 

105,235 

14,437,838 

10,794,933 

735,427 

75,612 

31,501 

220,074 

299,319 

86,936 

4,821 

2,991 

247,922 

5,446 

98,578 

30,512 

25,785 

3,458 

1,774,523 

551,174 

3,967,561 

3,972,199 

4,638 

549,633 

667,263 
117,630 


2,161 
8,972 


5,116,228 

12,275,950 

12,095,108 

920 

903 

17 

16,705 

26,671 

12,353 

120 

19,780 

27,229 

1,612 

75,452 

11,847,247 

9,302,199 

428,440 

57,710 

21,720 

123,524 

189,607 

81,674 

5,517 

466 

197,911 

2,853 
77,485 
32,971 
18,604 

1,368 
1,305,198 

428,703 

2,792,909 
2,794,666 

1,757 

428,686 
518,181 
89,495 


874 
,568 


3,815,313 

8,762,710 

8,607,365 

1,672 

1,596 

76 

10,414 

24,651 
1,107 

1,607 

16,787 

45,419 

1,115 

52,073 

8,479,165 

6,888,721 
209,150 
37,809 
11,575 
90,864 

127,316 

68,140 

2,983 

307 

L28,457 

867 

43,720 

17,436 

22,623 

723 

828,474 

283,545 

1,719,144 

1,722,550 

3,406 

283,469 
349,269 
65,800 


495 
1,943 


3,378,769 

4,924,295 

4,770,416 

1,704 

1,435 

269 

19,820 

22,774 

1,178 

625. 

33,779 

23,575 

1,024 

49,400 

4,725,603 

3,666,376 

102,135 

26,016 

8,270 
41,410 

97,503 

67,278 

2,685 

916 

U0,084 

7,609 

38,219 

14,996 

8,190 

2,864 

531,052 

198,692 

1,104,040 

1,106,669 

2,629 

198,423 
241,701 
43,278 


209 
781 


(Thouamd  dolto. 


Total  assets. . . 
Total  receipts. 


Business  receipts 

Interest  on  Government  obligations,  total. 

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 

Other  receipts 


Total  deductions. 


Cost  of  goods  sold 

Compensation  of  officers. 

Repairs 

Bad  debts 

Rent 


Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 


Total  receipts  less  total  deductions. 
Gross  profit  (less  loss) 


Gross  profit. 
Gross  loss. 


Net  income  (less  deficit). 

Net  income 

Deficit 


1,538,907 

1,455,494 

1,372,674 

349 

273 

76 

4,338 

5,093 
155 

414 

45,754 
3,098 
1,410 

22,209 

1,424,581 

931,749 

51,840 

34,102 

707 

35,992 

33,677 

38,552 

411 

290 

83,404 

212 
3,946 
673 
598 
675 
207,753 

30,913 

440,925 

447,628 

6,703 

30,837 
91,363 
60,526 


(') 
(') 


(M 
(M 


(M 
(M 

(') 

(M 

(M 
(') 
(') 
(M 
(M 

(M 
(M 

(M 
(') 

(') 


(1) 

(') 

(M 
(') 

(') 
(') 
(') 


2,932 
10,043 
10,023 


(') 
9,522 

5,763 

1,095 

234 


405 
133 


27 
431 


1,335 

521 

4,260 

4,366 

106 

521 

1,027 
506 


18,494 
30,553 
28, 674 

30 
30 

(') 


1,105 

32,744 

19,756 

3,079 

570 

16 

914 

1,062 
353 
(') 

15 
1,747 

78 
78 

37 
5,036 

^2,191 

8,918 
9,492 

574 

^2,191 
2,303 
4,494 


38,281 
55,849 
53, 579 

233 
157 


135 

1,199 
71 
(M 
471 

53,438 

31,406 
4,000 
1,356 
19 
1,310 

1,918 

962 

14 

23 

3,736 


371 
340 

(') 
19 

7,956 

2,4U 

22,173 

22,489 

316 

2,411 
5,490 
3,079 


141,361 

194,501 

183, 697 
32 
32 

355 
319 


128 

7,274 

818 

42 

1,836 

187,901 

122,379 

U,437 

5,267 

81 

5,850 

4,920 

3,577 

38 

42 

11,892 

(') 
1,391 

115 

43 

20,864 

6,600 
61,318 
62,949 

1,631 

6,600 
14,334 

7,734 


339,752 

382,156 

359,U3 
43 
43 


1,298 
58 

(M 

7,513 

353 

1,066 

11,905 

361,736 

238,762 

15,966 

6,898 

126 

12,743 

8,199 

7,037 

205 

85 

18,896 

48 
704 

65 
150 

39 
51,813 

20,420 

120,351 

122,495 

2,144 

20,420 
33,970 
13,550 


313,377 

261,296 

250,200 
180 
180 


694 
704 


(') 


7,684 
183 
148 

1,494 

262,484 

193,205 

6,416 

6,907 

119 

4,632 

6,000 

6,756 

62 

28 

17,380 

141 

580 

16 

165 

140 

19,937 

^1,188 

56,995 

57,582 

587 

^1,188 
13,526 

14,714 


362,808 
266,386 

252,593 
78 
(M 

76 
1,051 

1,711 


9,532 

900 

14 

507 

264,190 

135,815 

5,371 

8,629 

221 

6,558 

6,046 
10,710 

50 
15,063 


636 

56 

243 

74,789 

2,196 

116,778 

117,198 

420 

2,120 

10,615 

8,495 


304,485 

193,960 

177,997 
16 
16 

1,069 
799 


144 

11,058 

119 

136 

2,534 

194,185 

138,646 

3,133 

3,583 

40 

3,445 

4,238 

6,969 

72 

15 

11,928 

18 
150 
118 

92 

136 

21,602 

=225 

39,351 

40,276 

925 

'225 
6,358 
6,583 


Footnotes  at  end  of  table. 


Business  Returns/1967  •  Small  Business  Corporations 

Table  4.6.— TOTAL  ASSETS  AND  INCOME  STATEMENT  ITEMS,  BY  SIZE  OF  TOTAL  ASSETS  AND  INDUSTRIAL  DIVISION— Continued 


233 


Industrial  division  and  item 


Size  of  total  assets 


Zero 
assets 


Under 
$10,000 


$10,000 

under 
$25,000 


$25,000 

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 
or  more 


MINING 

Number  of  returns 

Number  of  shareholders , 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total 

United  States 

State  and  ^ocal 

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 ■ 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repairs < 

Bad  debts < 

Rent 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

CONTRACT  CONSTRUCTION 

Number  of  returns 

Number  of  shareholders 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total 

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 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  of f i  cers 

Repairs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (leas  deficit) 

Net  income 

Deficit 

Footnotes  at  end  of  table. 


(1) 


(2) 


(3) 


W 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


1,896 
5,988 


(■) 
(') 


416 
1,059 


(M 
(M 


379 
1,251 


494 
1,444 


304 
879 


76 

335 


(Thouatwjd  dollars} 


340,110 

409,580 

387,937 

216 

171 

45 

2,059 

2,294 
3,868 

216 

5,130 

5,092 

127 

2,641 

387,514 

241,351 

18,328 

11,702 

838 

2,439 

11,569 

5,156 

336 

83 

25,614 

7,615 
1,076 
2,322 
590 
1,985 
56,510 

22,066 

146,586 

148,347 

1,761 

22,021 
34,112 
12,091 


22,388 
57,951 


(') 
(') 


567 
1,553 


1,187 
4,635 
3,061 


994 

27 

5,218 

2,594 
14 
(') 


106 
38 

28 
325 

109 
(') 


138 
1,811 

^583 

467 

1,417 

950 

^583 
398 
981 


2,918 
6,678 


(') 
(') 
(') 


(') 
(M 


(M 
(^) 

(^) 

0) 
(M 

(M 


n 
n 


(M 
(M 


3,897 
8,895 


13,277 
23,205 
22,688 


53 
114 

308 

22,784 

13,120 
1,803 
1,046 

345 

670 
253 

(')   " 
1,429 

323 
108 


13 
3,660 


9,568 
9,568 

421 
1,803 
1,382 


3,785 
9,577 


61,978 

111,864 

106,043 
132 
132 


1,896 
3,206 

490 

106,296 

71,752 

5,561 

3,993 

81 

992 

1,816 
375 
25 
26 

4,694 

546 

231 

90 

100 

1,826 

14,188 

5,568 

34,296 
34,296 

5,568 

10,866 

5,298 


4,848 
11,794 


4,127 
11,843 


102,053 
171,546 
166,064 


142 
2,672 


177 
1,453 

n 

393 

160,504 

97,601 

7,886 

5,783 

586 

52 

6,013 

1,045 

138 

11,937 

2,613 

507 

1,957 

41 

24,337 

11,042 

68,463 
68,463 


11,042 

12,979 

1,937 


1,481 
4,705 


494 
1,939 


147, 626 

90,965 

82,815 

84 

39 

45 

1,323 

2,152 
786 

14 

1,991 

281 

97 

1,422 

85,840 

53,467 

1,418 

825 

171 

940 

2,702 

3,386 

172 

20 

6,802 

3,875 
150 
275 
449 

11,188 

5,125 

29,348 

30,159 

811 

5,080 
7,402 
2,322 


259 
914 


12 
53 


(Thousand  dollB 


2,592,515 

6,673,989 

6,611,212 

422 

336 

86 

10,096 

14,788 


1,575 

7,392 

3,521 

312 

24,671 

6,462,566 

5,283,027 

354,132 

32,949 

8,743 

37,527 

125,853 

38,848 

3,054 

1,190 

101,047 

205 
17,000 
19,090 
20,056 
3,039 
416,751 

211,423 

1,328,185 

1,332,767 

4,582 

211,337 

267,801 

56,464 


21,538 
20,455 


80 
209 


328 
193 


18, 695 

12,972 

1,104 

67 

203 

131 

639 

105 

30 

(') 

307 


13 

274 

270 

457 

2,072 

2,343 

7,483 

7,536 

53 

2,843 
4,280 
1,437 


12,111 

165,599 

165,336 

(M 

(M   " 


(') 

no 

167,619 

123,530 

19,456 

391 

113 

1,586 

3,608 
640 

50 
1,995 


661 
252 
415 
471 
14,448 

^2,020 

'41,805 

43,100 

1,294 

'2,020 
3,054 
5,074 


64,337 
280,789 
279,710 


71 
117 


14 
412 
(^) 
456 

277,158 

187,799 

36,889 

1,637 

274 

2,619 

7,474 

1,710 

33 

6,929 

1,260 

1,575 

624 

31 

28,170 

3,531 

91,911 

92,002 

91 

3,531 

10,361 

6,730 


138,702 
536,804 
535,117 

(') 

(') 

127 
216 


192 
212 


530,217 

417,430 

39,135 

2,597 

989 

3,285 

11,751 

2,206 

87 

31 

7,817 


1,599 

1,402 

1,103 

51 

40,619 

6,587 

117,687 

120,113 

2,426 

5,587 
17,557 
10,970 


357,105 

1,037,159 

1,080,233 
10 
10 

978 
746 


13 

852 

353 

22 

3,952 


813,340 

30,042 

4,957 

2,982 

6,145 

24,759 

5,799 

277 

91 

18,290 

27 

3,728 

2,577 

5,961 

154 

91,  514 

26,015 

266,393 

266,704 

311 

26,015 
35,630 
10,614 


556,908 
1,834,256 

1,823,522 

73 

58 
669 

4,071 


21 

1,368 

576 

96 

3,860 

1,750,076 

1,406,051 

101,315 

13,808 

2,718 

13,275 

36,223 

3,389 

673 

961 

32,047 

4,899 

7,468 

7,380 

136 

114,228 

84,180 

417,471 
417,471 


34,112 
92,352 
3,240 


497,072 

1,278,892 

1,267,974 
177 
177 

2,936 

1,794 


242' 

94 

43 

5,577 

1,240,382 

1,064,085 

46,410 

5,955 

699 

6,295 

20,579 

7,521 

1,356 

13 

16,716 

108 
2,094 
2,152 
1,673 

270 
64,455 

38,510 

203,889 

204,279 

390 

33,510 
43,592 
10,032 


319,384 

712,507 

697,577 
43 
43 

947 
5,212 

1,456 

3,266 
53 
(>) 
3,951 

684,826 

618,728 

12,999 

774 

215 

1,366 

11,14^ 

4,295 

162 

(') 
4,515 

1,809 

300 

756 

82 

27,673 

27,581 

78,849 
73,849 

27,581 

28,342 
661 


451,904 

654,300 

640,321 
107 


15 

4,050 

2,329 


73 

653 
1,517 

103 
5,142 

533,315 

546,939 

14,908 

2,727 

543 

2,725 

8,695 

7,954 

314 

11,453 

49 

704 

2,187 

1,857 

1,337 

30,922 

20,984 

93,332 

93,399 
17 

20,969 
23,525 
2,656 


94,492 

102,145 

100,967 
10 

179 
94 


417 
25 
30 

411 

99,134 

91,653 
1,424 
35 
(M 

100 

925 

228 

54 


21 
133 
903 

12 

2,650 

3,011 

9,314 
9,314 

3,008 
3,003 


234 


Business  Returns/1967  •  Small  Business  Corporations 

Table   4.6.— TOTAL  ASSETS  AND   INCOME   STATEMENT    ITEMS,    BY   SIZE  OF   TOTAL  ASSETS  AND    INDUSTRIAL  DIVISION— Continued 


Industrial  division  and  item 


Total 

Size  of 

total  asset 

2ero 

assets 

Under 
$10,000 

$10,000 

under 
$25,000 

$25,000 

under 
$50,000 

$50,000 

under 

$100,000 

$100,000 

lander 
$250,000 

$250,000 

under 
$500,000 

$500,000 

under 
$1,000,000 

$1,000,000 

under 
$5,000,000 

$5,000,000 
or  more 

(1) 

(2) 

(3) 

C4) 

C5) 

C6) 

C7) 

C8) 

C9) 

ClO) 

(n) 

24,568 
72,383 

382 
1,143 

2,046 
4,171 

3,218 
8,064 

3,790 
9,810 

5,492 
15,826 

5,078 
14,619 

2,737 
10,498 

1,292 
5,937 

520 
2,716 

13 
49 

f77iousa/.d 

dollars} 

4,747,973 

_ 

9,615 

55,971 

141,009 

403,113 

326,933 

947,611 

860,875 

782,129 

720,717 

10,631,459 

13,106 

69,212 

219,369 

462,066 

1,115,138 

2,208,076 

2,292,358 

2,513,898 

1,443,077 

295,109 

10,491,059 
11,094 
7,266 
3,828 
13,950 

12,629 

67,697 

218,244 
CM 
CM 

47 

459,062 
172 

1,106,913 
343 

2,194,674 

94 
94 

1,414 

2,279,053 
2(X 
204 

1,650 

2,479,181 
463 
463 

1,142 

1,416,355 

1,056 

989 

67 

4,492 

257,251 
9,269 
5,508 
3,761 
4,686 

17,081 
2,345 

_ 

68 

63 

224 

1,159 

1,039 

1,107 
165 

3,055 
864 

4,820 
102 

5,546 
1,214 

380 

- 

- 

- 

CM 

171 

- 

CM 

- 

131 

13 

22,701 

35,669 

909 

36,271 

309 
158 

CM 
1,410 

36 

249 
200 

559 

298 
39 
CM 
2,260 

458 

84 

16 

6,044 

2,890 

1,077 

36 

5,852 

4,197 
480 
525 

4,971 

161 

20,745 

11 

8,276 

10,035 

431 

241 

5,364 

4,103 

11,045 

79 

1,903 

10,133,835 

13,338 

69,119 

218,336 

452,218 

1,032,035 

2,103,416 

2,161,175 

2,405,067 

1,356,357 

272,773 

7,650,516 

554,378 

59,998 

20,012 

116,514 

8,434 

335 

79 

10 

113 

41,819 

9,112 

303 

1,323 

2,050 

137,450 

30,002 

1,234 

136 

5,759 

314,569 

47,582 

2,650 

303 

10,571 

742,571 

111,164 

5,943 

2,010 

20,276 

1,559,430 

144,805 

11,290 

4,553 

28,832 

1,535,323 

104,160 

14,659 

4,502 

16,757 

1,950,096 

68,843 

12,554 

4,496 

19,535 

1,070,002 

32,160 

7,718 

2,070 

6,791 

190,317 

6,715 

3,563 

599 

4,830 

225,625 
55,410 
5,692 
1,016 

208,066 

279 
112 

(')    ' 

150 

1,859 
365 
CM 

23 
1,316 

5,634 

363 

56 

67 

4,882 

14,098 

2,302 

117 

100 

11,898 

27,323 

5,558 

431 

87 

27,203 

44,857 

7,519 

895 

70 

42,757 

47,855 

13,602 

1,353 

241 

44,223 

33,529 
12,699 

1,308 

124 

43,790 

35,496 

9,791 

1,225 

251 

23,627 

9,590 

2,299 

306 

45 

3,220 

12,963 
64,039 
32,062 
31,224 

2,iS6 
1,093,329 

17 

212 
3,594 

901 

52 

90 

60 

9,340 

73 
1,291 

108 
713 

29,063 

3,657 
981 

1,265 

443 

41,677 

32 

5,742 

2,002 

3,456 

253 

127,874 

4,657 

10,728 

5,331 

5,889 

491 

230,252 

15,564 

7,766 

8,972 

193 

246,001 

243 

11,960 

5,053 

4,541 

169 

229,922 

3,892 
9,644 
6,514 
3,034 
433 
143,709 

4,066 
4,535 
2,205 
3,264 

27 
31,592 

497,624 

-'232 

93 

1,033 

9,343 

33,153 

104,660 

131,182 

108,831 

86,720 

22,336 

2,840,543 

2,851,510 

10,967 

4,195 
4,195 

25,378 

25,949 

71 

30,794 

31,167 

373 

144,493 

147,627 

3,134 

354,342 

356,505 

2,163 

535,244 

537,133 

1,339 

643,725 

644,503 

780 

529,085 

531,478 

2,393 

346,353 

345,517 

164 

66,434 
66,434 

493,796 
609,179 
115,383 

^232 
414 
6.46 

93 
2,736 
2,643 

1,033 
7,260 
6,227 

9,848 
21,538 
11,790 

33,153 
50,831 
17,678 

104,  550 

129,455 

24,795 

131,132 
152,318 
21,636 

108,831 
130,187 
21,356 

36,653 
95,071 
3,418 

13,575 

18,769 

194 

3,598 
23,231 

606 
1,439 

1,477 
3,145 

1,214 
3,297 

1,438 
3,323 

1,894 
5,150 

1,210 
2,843 

493 
2,229 

CM 
CM 

76 
543 

- 

(Thousand 

dollars) 

820,206 

_ 

6,377 

21,821 

52,515 

136,163 

175,449 

170,977 

CM 

120,15V 

1,363,641 

30,758 

34,190 

57,538 

160,953 

259,373 

247,330 

264,069 

CM 

127,581 

- 

1,332,057 

1,195 

257 

938 

1,774 

25,725 

33,923 
CM 
CM 

47 

54,416 
37 

37 
107 

155,900 
749 

749 
26 

257,028 

184 

32 

152 

140 

241,623 
104 

258,881 
131 
131 

797 

CM 
CM 
CM 

CM 

125,358 
30 
30 

313 

- 

6,996 
685 

- 

CM 

696 

- 

175 

1,711 

1,541 
685 

CM 
- 

907 

- 

89 

- 

- 

- 

83 

- 

- 

- 

- 

CM 

- 

7,394 

1,704 

112 

11,635 

4,970 
41 

22 

100 
62 
23 
15 

118 
409 

1,755 

222 
385 

3,087 

107 
45 
CM 
1,538 

16 

44 

19 

3,813 

1,322 
62 

550 

CM 
CM 

CM 

444 
75 
59 

389 

- 

1,284,511 

27,795 

33,268 

55,948 

160,171 

246,335 

238,442 

249,537 

CM 

116, 502 

- 

780,323 

96,669 

1,834 

2,243 

26,266 

15,265 
1,599 

CM    " 
252 

15,310 
5,354 
CM 

731 

32,495 
6,775 

CM 

26 
2,436 

101,272 

13,681 

102 

177 

2,321 

139,623 

25,305 

255 

590 

6,092 

150,045 

13,740 

10 

420 

9,310 

162,310 

16,723 

1,462 

948 

2,824 

CM 
CM 

CM 
CM 

66,465 
7,743 

62 
1,485 

- 

51,620 

16,150 

470 

1,259 

80,787 

1,053 
490 
(') 

56 
3,730 

1,162 
216 
CM 

16 
1,422 

2,058 
516 
CM 

26 
3,033 

5,245 

1,252 

23 

535 

6,303 

10,542 

1,547 

76 

312 

14,369 

10,035 

4,275 

48 

295 

16,265 

7,657 

3,904 

127 

13,138 

CM 
CM 
CM 
CM 
CM 

8,001 

2,329 
65 
CM 
13,59o 

- 

189 

10,007 

6,443 

12,909 

692 

196,645 

66 

21 

430 

4,321 

283 

194 

37 

3,033 

1,015 

162 

31 

CM 

7,369 

1,300 
311 
525 

CM 

25,622 

1,631 
639 
823 

CM 

44,522 

1,364 
172 

2,061 

166 

30,236 

189 
1,553 
2,377 

435 

35,370 

CM 
CM 
CM 

CM 

749 

1,174 

379 

85 

14,362 

- 

79,130 

2,963 

922 

1,590 

732 

13,038 

3,883 

14, 532 

CM 

11,079 

- 

551,734 

553,584 

1,850 

10,460 
10,460 

18,118 

18,124 

CM 

21,921 
21,921 

54,623 
55,629 
1,001 

117,405 

117,580 

175 

91,578 

91,858 

280 

96,571 
95,571 

CM 
CM 
CM 

58,893 
58,893 

- 

78,192 

110,709 

32,517 

2,963 
5,477 
2,514 

922 
2,030 
1,158 

1,553 
3,078 
1,525 

33 
5,973 
5,945 

12,886 

17,794 

4,908 

8,888 

15,311 

6,423 

14, 532 
22,102 
7,570 

CM 

11,079 

11,797 

718 

MANUFACTURING 

Number  of  returns 

Number  of  shareholders 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total 

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 

Other  receipts ■ 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repairs 

Bad  debt  s 

Rent 

Taxes 

Interest 

Contributions 

Amortisation 

Depreciation < 

Depletion < 

Advertising 

Pension,  profit-sharing,  stock  bonus,  and  Einnuity  plans. 

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

TRANSPORTATION,  COMMUNICATION,  ELECTRIC,  GAS, 
AND  SANITAitY  SERVICES 

Number  of  returns 

Ni:mber  of  shareholders 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total 

United  States 

State  and  local 

Other  interest 

Rents 

Rc^altles 

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 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repairs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions 

Amortisation 

Depreciation 

Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

Footnotes  at  end  of  table. 


Business  Returns/1967  •  Small  Business  Corporations 

Table  4.6.— TOTAL  ASSETS  AND  INCOME  STATEMENT  ITEMS,  BY  SIZE  OF  TOTAL  ASSETS  AND  INDUSTRIAL  DIVISION— Continued 


235 


Industrial  division  and  item 


Size  of  total  aEsets 


Zero 
assets 


Under 
$10,000 


$10,000 

under 
$25,000 


$25,000 

under 
$50,000 


$50,000 

under 

$100,000 


$100,000 

under 
$250,000 


$250,000 

under 
$500,000 


$500,000 

under 

$1,000,000 


.,000,000 

under 
■,000,000 


$5,000,000 
or  more 


WHOLESALE  AND  RETAIL  TRADE 

Number  of  returns 

Number  of  shareholders 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total 

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-terra 
capital  loss 

Net  gain,  noncapital  assets 

Dividend^ 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repai  rs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion < 

Advertising 

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

Other  employee  benefit  plans 

Net  loss ,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

Wholesale  Trade 

Number  of  returns 

Number  of  shareholders 

Total  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total , 

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 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repairs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions ■ 

Amortization 

Depreciation 

Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss ,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

Footnotes  at  end  of  table. 


(1) 


(2) 


(3) 


W 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


76,929 
207,420 


1,663 
3,418 


7,421 
16,894 


10,111 
23,123 


13,897 
34,408 


17,500 
45,723 


17,912 
53,189 


6,259 
21,009 


1,746 
7,738 


409 
1,902 


(Tbousend  dolloi 


8,898,822 

30,303,021 

29,940,032 

2,403 

1,516 

887 

26,171 

45,641 
9,131 


1,047 

26,371 

6,653 

3,221 

242,351 


,935,191 

,140,321 

88,044 

62,587 

425,331 

428,509 

118,420 

6,991 

3,281 

273,182 

650 

221,911 

49,713 

23,714 

5,704 

i,808,026 

711,446 

,004,841 

,008,869 

4,028 

710,559 
901,697 
191,138 


20,809 
56,756 


126,256 
122,924 


(') 


1,152 
1,137 

1,038 

130,923 

96,017 

4,319 

467 

1,114 

3,077 

2,638 
447 
13 
43 

2,237 

829 

47 

890 

18,785 

^4,667 

26,907 

27,718 

811 

^4,667 
4,961 
9,628 


343 
877 


36,719 
319,550 
308,427 


282 
312 


2,900 
695 

6,934 

323,059 

171, 671 

42,492 

1,397 

1,731 

12,034 

6,929 

987 

50 

98 

4,351 

2,166 

2,817 

402 

687 

75,247 

=3,509 

136,756 

137,106 

350 

^3, 509 

12,232 
15,741 


2,347 
4,774 


174,504 

863,802 

846,294 

350 

25 

325 

236 


(M 

1,403 
818 

13,904 

854,086 

554,921 

70,240 

3,476 

764 

25,755 

17,076 

2,517 

73 

188 

11,245 

(M 

6,554 

1,613 

498 

161 

159,003 

9,716 

291,373 

292,091 

718 

9,391 
24,180 
14,789 


2,766 
6,781 


522,126 

1,896,225 

1,879,220 
27 
27 


1,853 


634 
107 


1,858,033 

1,230,268 

125,384 

9,256 

2,781 

57,438 

37,462 

7,031 

323 

452 

27,483 

38 

18,288 

2,350 

841 

507 

338,131 

38,192 

648,952 

649,574 

622 

38,192 
66,442 
28,250 


3,069 
6,836 


1,241,022 

4,295,102 

4,249,084 
69 


4,454 


204 

3,653 

1,114 

224 

32,314 

4,190,193 

2,941,459 
239,282 
15,618 
13,562 
92,767 

71,488 
17, 675 
865 
1,207 
48,664 

n 

39,845 

5,991 

4,346 

661 

696,757 

104,909 

1,307,625 

1,309,142 

1,517 

104,909 
147,720 
42,811 


10,298 


2,815jll0 

8,990,960 

8,896,537 

505 

35 

470 

6,813 

14,156 


272 

7,288 

1,208 

744 

63,437 

8,776,279 

6,794,576 
338,077 
27,002 
19,141 
112,713 

156,459 

36,700 

2,123 

1,020 

89,507 

177 
66,047 
7,647 
6,515 
1,843 
1,116,727 

214,681 

2,101,961 
2,101,961 


214,211 
256,592 
42,381 


5,261 
15, 514 


2,184,672 

7,244,241 

7,161,733 

182 

165 

17 

7,119 

13,046 
8,827 


2,089 

1,011 

743 

49,433 

7,055,566 

5,688,353 

199,189 

18,063 

14,353 

79,568 

79,144 

26,214 

1,868 

42 

53,915 

81 

50,814 

16,320 

6,731 

619 

319,737 

188,675 

1,473,375 
1,473,375 


188,658 

211,204 

22,546 


,039 
.,305 


1,232,339 

4,526,018 

4,477,076 
1,033 
1,033 


3,335 

237 

149 

3,665 

330 

1,082 

35,573 

4,414,289 

3,798,991 

91,420 

8,477 

4,456 

26,605 

37,342 

14,959 

920 

21,883 

340 

23,132 

8,727 

2,746 

223 

374,042 

111,729 

678,035 
673,085 


111,729 

122,537 

10,308 


910 
,910 


636,260 

1,965,552 

1,926,654 

237 

162 

75 

3,931 

6,047 
67 

150 

3,537 

232 

293 

24,294 

1,917,227 

1,602,033 
28,932 
4,093 
4,363 
14,586 

19,094 

10,556 

735 

205 

12,337 

(M 

13,839 

3,581 

1,529 

57 

200,776 

48,325 

324, 621 

324, 631 

10 

43,250 
52,310 
4,060 


(Thousand  dalle 


3,011,350 


11,996,803 
1,742 


13,143 
9,070 


240 

9,410 
1,322 
1,290 
97,273 

11,865,856 

9,800,138 

402,321 

23,556 

23,676 

91,911 

133,381 

37,875 

2,430 

461 

84,186 

493 
33,521 
25,677 
9,950 
1,234 
1,195,041 

272,662 

2,196,665 

2,198,509 

1,344 

271,808 

340,467 

63,659 


48,744 
43,521 


(M 


84 
113 


51,141 

44,061 

568 

{^) 

360 

224 

534 
163 

{^) 

(M 
273 


116 

(1)  " 

4,325 

^2,397 

4,460 

4,311 

351 

^2,397 

565 

2,962 


11,519 

101, 692 

96,542 


(^) 
4,968 
100,450 

41,156 

24,757 

216 

45 

2,356 

1,315 
349 
(1) 

26 
1,270 

469 

2,798 

344 

268 

25,072 

1,242 

55,386 

55,422 

36 

1,242 
5,041 
3,799 


47,300 

240,807 

227,923 

350 

25 

325 

115 


(') 
12,105 

238,325 

149,164 

29,307 

499 

213 

3,330 

2,930 
654 
31 
65 

2,704 


1,097 
953 
207 


78,764 

79,287 

523 

1,657 
7,152 
5,495 


116,402 

471,356 

465,043 
27 

27 

396 
489 


26 
5,277 

453,517 

327,424 

33,311 

1,093 

975 

7,009 

5,465 

1,960 

66 


2,963 

1,590 

221 

207 

69,937 

12,839 

137,619 
137,619 


12,839 
20,183 
7,344 


276,394 
1,170,041 
1,149,678 

(M 

(M 

1,745 
324 


1,129 

158 

126 

16,380 

1,155,671 

906,953 

50,091 

1,903 

8,246 

11,683 

10,757 

4,263 

177 

39 

9,923 


3,350 

1,073 

1,690 

78 

144,925 

14,370 

242,720 

243,644 

924 

14,370 
32,289 
17,919 


352,731 

3,416,599 

3,389,686 
464 

457 
2,372 

3,973 


11 

522 

589 

244 

18,733 

3,337,272 

2,749,758 

112,715 

9,016 

5,493 

25,254 

50,559 

9,823 

726 

54 

23,962 

84 

8,833 

2,234 

2,186 

269 

331,256 

79,327 

639,928 
639,923 


73,870 
90,179 
11,309 


738,169 

3,000,974 

2,965,612 
10 
lb 


4,726 
8,327 


108 
19,561 

2,928,124 

2,424,103 

31,552 

5,808 

4,170 

25,007 

34,509 

8,331 

627 

11 

19,661 

74 
9,396 
9,369 
2,406 

76 
302,969 

72,350 

541, 504 
541,504 


72,850 
79,876 
7,026 


623,639 

2,725,349 

2,702,394 
676 
676 

1,233 

1,326 
237 

149 

3,646 

33 

568 

15,537 

2,665,267 

2,356,397 
55,134 
3,555 
1,628 
11,548 

17,779 

7,314 

415 

11 

10,009 

340 
4,500 
5,210 
2,064 

202 
189,111 

60,582 

345,997 
345,997 

60,532 
71,390 
10,808 


307,725 

915,812 

904,347 
214 

14i 

1,142 
,  676 


(^) 

33 

2,927 
133 
148 

4,636 

887,173 

763,435 

14,152 

1,417 

2,43.- 


9,131 

4,457 

360 

137 

5,052 

2,265 

2,268 

786 

37 

76,415 

28,639 

141,362 

141,372 

10 

23,567 
30,564 
1,997 


(11) 


56,020 
75,315 
72,083 


(-) 

72 
1,980 

71,920 

56,897 
986 
195 
317 
788 

877 

1,334 

21 

1,060 


397 

167 

59 

51 

8,771 

3,395 

15,136 
15,136 


3,395 

3,519 

124 


31,971 
46,644 
46,552 


(') 

69 
(') 
43,416 

37,627 

684 

36 

64 

316 

402 
506 
13 


27 
127 
44 

3,462 
3,228 

8,925 

8,925 

3,223 
3,228 


236 


Business  Returns/1967  •  Smalt  Business  Corporations 

Table   4.6.— TOTAL  ASSETS  AND    INCOME   STATEMENT    ITEMS,    BY   SIZE  OF   TOTAL  ASSETS  AND   INDUSTRIAL  DIVISION— Continued 


Industrial  divison  and  item 


Total 

Si=e  of 

total  asset. 

Zero 

Under 
$10,000 

$10,000 
under 

$25,000 
under 

$50,000 
under 

$100,000 
under 

$250,000 
under 

$500,000 
under 

$1,000,000 

$5,000,000 

$25,000 

$50,000 

$100,000 

$250,000 

$500,000 

$1,000,000 

$5,000,000 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

C8) 

(9) 

(10) 

(n) 

54,430 

1,287 

4,997 

7,117 

10,677 

13,148 

12,197 

4,018 

336 

"203 

146,531 

2,465 

12,005 

15,922 

27,194 

34,291 

36,315 

13,597 

3,828 

914 

(Thousand 

dollars) 

5,695,454 

_ 

24,857 

122,335 

399,380 

928,105 

1,884,813 

1,395,733 

603,750 

336,481 

17,660,898 

70,108 

214,108 

605,253 

1,402,148 

3,014,452 

5,368,616 

4,145,193 

1,800,169 

1,040,846 

17,445,237 

66,999 

208,136 

600,  632 

1,391,582 

2,989,426 

5,302,915 

4,100,450 

1,774,682 

1,010,415 

613 

- 

- 

- 

- 

20 

41 

172 

357 

23 

580 

- 

_ 

_ 

_ 

20 

28 

155 

357 

20 

33 

- 

- 

- 

- 

- 

13 

17 

_ 

« 

17,783 

(') 

157 

121 

282 

2,240 

4,363 

6,035 

1,805 

2,779 

29,885 

(') 

257 

714 

1,306 

3,606 

9,935 

6,334 

2,509 

5,171 

61 

- 

- 

- 

- 

- 

- 

- 

61 

807 

- 

(M 

151 

204 

261 

58 

- 

127 

16,753 

1,068 

2,900 

1,257 

634 

2,449 

6,633 

1,133 

19 

660 

5,109 

1,024 

693 

724 

56 

746 

619 

909 

247 

91 

1,910 

- 

- 

(M 

28 

98 

500 

635 

514 

127 

142,740 

1,013 

1,965 

1,791 

8,109 

15,663 

43,349 

29,422 

20,036 

21,392 

17,234,523 

72,553 

219,041 

598,433 

1,376,175 

2,926,551 

5,238,177 

4,032,492 

1,749,022 

1,022,079 

13,786,672 

47,459 

128,486 

393,642 

889,073 

1,960,052 

3,897,862 

3,198,260 

1,442,594 

829,244 

711,985 

3,117 

17,279 

40,327 

89,313 

183,438 

214,978 

113,044 

36,236 

14,253 

62,395 

459 

1,173 

2,882 

8,110 

13,380 

17,562 

U,679 

4,922 

2,723 

38,135 

754 

1,686 

457 

1,763 

5,135 

13,323 

10,142 

2,828 

2,047 

324,114 

2,690 

9,626 

21,522 

50,338 

79,075 

83,068 

52,950 

15,057 

9,788 

286,999 

1,805 

5,563 

14,006 

30,619 

59,257 

103,305 

43,044 

19,563 

9,837 

78,592 

273 

638 

1,790 

5,067 

12,848 

26,441 

17,225 

7,645 

6,665 

4,356 

12 

41 

39 

257 

665 

1,331 

1,156 

505 

350 

2,804 

37 

72 

119 

390 

1,161 

966 

26 

15 

13 

182,944 

1,866 

3,081 

8,413 

20,993 

37,539 

58,621 

32,115 

11,874 

3,442 

152 

- 

- 

(') 

38 

(') 

93 

0) 

_ 

(M 

183,837 

617 

1,663 

5,384 

15,270 

34,642 

55,837 

40,051 

18,632 

11,741 

22,579 

_ 

19 

655 

760 

4,918 

4,738 

6,703 

3,517 

1,269 

13,345 

45 

58 

291 

620 

2,543 

4,120 

4,325 

682 

661 

4,445 

890 

419 

64 

276 

583 

1,579 

543 

21 

70 

2,530,669 

12,529 

49,237 

108,840 

263,288 

531,309 

754,353 

501,222 

184,931 

124,960 

426, 375 

^2,445 

=4,933 

6,820 

25,973 

87,901 

130,439 

112,706 

51,147 

18,767 

4,658,565 

19,540 

79,650 

206,990 

502,509 

1,029,374 

1,405,053 

902,190 

332,083 

181,171 

4,660,749 

20,000 

79,964 

207,185 

503,131 

1,029,967 

1,405,053 

902,190 

332,088 

181,171 

2,184 

460 

314 

195 

622 

593 

- 

- 

- 

426,342 

^2,445 

^4,933 

6,820 

25,973 

87,901 

130,426 

112,689 

51,147 

18,764 

545,279 

4,221 

6,921 

16,059 

46,1&4 

111,806 

159,984 

128,026 

51,147 

20,951 

118,937 

6,666 

11,854 

9,239 

20,191 

23,905 

29,558 

15,337 

~ 

2,137 

A 

20,340 

532 

4,018 

3,406 

3,145 

3,677 

3,561 

1,251 

455 

286 

9 

66,199 

1,294 

12,353 

9,991 

9,510 

10,911 

12,984 

5,373 

2,498 

1,249 

36 

(Thou  said 

dillBrs) 

2,234,579 

14,677 

58,346 

112,353 

254,675 

543,131 

427,090 

314,946 

430,114 

79,247 

1,030,872 

3,695 

78,018 

108,709 

11-^,409 

205,574 

260,108 

97,763 

34,210 

70,734 

52,652 

813,925 

1, 543 

72,136 

102,493 

105,414 

185,684 

201,127 

55,270 

2,050 

41,395 

46,813 

1,735 

87 

201 

60 

(') 

23 

1,227 

(M 

_ 

107 

21 

409 

87 

_ 

(') 

(M 

23 

224 

0) 

_ 

41 

20 

1,326 

- 

201 

55 

_ 

1,003 

_ 

66 

n 

18,685 

165 

436 

669 

1,170 

1,422 

6,561 

2,360 

2,532 

2,065 

755 

20,240 

104 

1,159 

380 

1,803 

2,796 

5,205 

4,026 

3,915 

349 

(') 

346 

- 

(M 

- 

19 

139 

- 

- 

- 

68 

116 

2,640 

- 

- 

(M 

106 

463 

1,925 

52 

(') 

35 

50 

23,744 

586 

1,156 

393 

4,978 

1,372 

7,240 

3,966 

48 

2,593 

1,412 

115,582 

261 

856 

1,371 

4,041 

9,446 

31,007 

23,920 

23,099 

20,775 

806 

741 

- 

(') 

(') 

15 

29 

460 

93 

_ 

89 

43 

2,514 
31,882 

2,758 
65,005 

2,633 
52,711 

905,646 

3,312 

72,067 

97,772 

102,397 

186,458 

207,882 

36,160 

240,369 

- 

13,293 

15,941 

32,401 

67,566 

41,788 

15,711 

760 

8,910 

43,999 

156,125 

666 

13,349 

25,162 

16,260 

28,862 

43,820 

13,192 

3,215 

5,753 

841 

4,793 

0) 

139 

3a3 

482 

1,186 

1,324 

241 

653 

337 

42 

5,396 

(■) 

184 

255 

1,052 

581 

1,987 

28 

914 

341 

49 

24,876 

3,176 

3,615 

3,233 

5,181 

5,325 

2,640 

257 

1,353 

96 

31,737 

125 

1,992 

2,390 

2,879 

5,439 

8,570 

4,354 

1,822 

3,065 

601 

41,434 

242 

1,077 

600 

2,574 

5,070 

8,485 

9,204 

6,841 

5,965 

1,376 

1,174 

_ 

8 

63 

320 

243 

421 

21 

n 

85 

11 

425 

11 

59 

44 

39 

81 

131 

17 

33 

(') 

(') 

23,036 

177 

886 

1,826 

2,002 

4,653 

5,820 

2,405 

2,475 

1,538 

1,204 

21 

_ 

(.') 

_ 

n 

_ 

_ 

_ 

_ 

15 

_ 

24,493 

93 

3,506 

3,263 

2,764 

5,979 

5,463 

1,012 

750 

1,575 

83 

2,879 

- 

41 

422 

54 

1,100 

755 

_ 

_ 

448 

59 

1,746 

- 

209 

172 

216 

313 

388 

143 

149 

103 

53 

4,210 

1,210 

595 

814 

_ 

53 

525 

122 

_ 

635 

256 

342,932 

777 

33,552 

42,822 

38,116 

60,151 

83,075 

31,570 

14,011 

34,819 

4,039 

125,226 

383 

5,951 

10,937 

17,012 

19,116 

52,226 

11,603 

2,328 

5,729 

259 

573,556 

1,543 

58,843 

86,552 

73,013 

118,118 

159,339 

39,559 

1,290 

32,485 

2,6U 

573,753 

1,543 

58,843 

86,554 

73,133 

118,118 

159,339 

39,559 

1,290 

32,485 

2,889 

197 

- 

- 

(') 

120 

- 

- 

- 

- 

75 

123,900 

383 

5,750 

10,882 

17,012 

19,116 

51,223 

11,603 

2,323 

5,663 

^60 

159,261 

1,481 

9,388 

12,999 

19,489 

24, 327 

56,609 

35,361 

1,098 

3,638 

2,117 

2,477 

5,211 

5,386 

2,767 

5,157 

4,265 

3,2^5 

Retail  trade 

Number  of  returns ■ 

Nuniber  of  shareholders 

Total  assets 

Total  receipte 

Business  receipts 

Interest  on  Government  obligations,  total 

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 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Cksmpensation  of  officers 

Repairs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

FINANCE,  INSURANCE,  AND  REAL  ESTATE 

Number  of  returns 

Number  of  shareholders 

Tot£il  assets 

Total  receipts 

Business  receipts 

Interest  on  Government  obligations,  total 

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-terra 
capital  loss 

Net  gain,  noncapital  assets 

Dividends 

Other  receipts 

Total  deductions 

Cost  of  goods  sold 

Compensation  of  officers 

Repairs 

Bad  debts 

Rent 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss,  noncapital  assets 

Other  deductions. 

Total  receipts  less  total  deductions 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 

Net  income  (less  deficit) 

Net  income 

Deficit 

Footnotes  at  end  of  table. 


Business  Returns/1967  •  Small  Business  Corporations 

Table  4.6.— TOTAL  ASSETS  AND  INCOME  STATEMENT  ITEMS,  BY  SIZE  OF  TOTAL  ASSETS  AND  INDUSTRIAL  DIVISION— Continued 


237 


Industrial  division  ajid  item 


Size  of  total  assets 


Zero 
assets 


Under 
$10,000 


$10,000 

under 
$25,000 


$25,000 

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 
or  more 


(1) 


(2) 


(3) 


(-4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Number  of  returns 

Number  of  shareholders. 


Total  assets.. . 
Total  receipts. 


Business  receipts 

Interest  on  Government  obligations,  total. 

United  States 

State  and  local 

Other  interest 


Rents 

Royalties 

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

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

Net  gain,  noncapital  assets 

Dividends 

Other  receipts 


Total  deductions. 


Cost  of  goods  sold 

Compensation  of  officers. 

Repairs 

Bad  debts 

Rent 


Taxes 

Interest 

Contributions . 
Amortisation. . 
Depreciation. . 


Depletion 

Advertising 

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

Other  employee  benefit  plans 

Net  loss ,  noncapital  assets 

Other  deductions 


Total  receipts  less  total  deductions . 

Gross  profit  (less  loss) 

Gross  profit 

Gross  loss 


Net  income   (less  deficit). 

Net  income 

Deficit 


35,728 
94,873 


1,175 
2,045 


9,278 
19,945 


7,008 
18,107 


7,078 
18, 629 


4,507 
12,152 


4,096 
12,  665 


1,478 
6,517 


757 
3,103 


346 
1,693 


(Thousand  dolt  Bra) 


2,941,439 

4,710,457 

4,620,680 

451 

450 

(') 

8,009 

21,632 
117 

245 

12,799 

4,094 

731 

41,699 

4,526,826 

2,622,988 

428,244 

50,314 

8,833 

199,265 

161,649 

81,611 

2,325 

1,984 

208,069 

64 

64,435 

21,206 

15,953 

4,749 

655,087 

183,631 

1,997,692 

2,010,671 

12,979 

183,630 
306,373 
122,743 


37,542 
33,508 


1,822 

36,228 

19,176 

2,147 

398 

776 

2,132 

1,280 
1,487 

329 
1,414 


467 
6,166 

1,314 

14,332 

14,567 

235 

1,314 
5,125 
3,8U 


42,406 
307,783 
303,004 

59 
203 


13 

1,425 
1,135 
(M 
1,940 

308,034 

139,525 

58,407 

1,976 

74 

17,331 

8,424 

1,350 

53 

127 

6,724 

39 

7,172 

1,709 

490 

757 

63,876 

^251 

163,479 

165,381 

1,902 

^251 
18,129 
18,380 


117,079 
448,378 
442,359 


370 
1,946 


38 

1,932 
172 
(M 
1,552 

439,095 

240, 609 

63,794 

4,316 

583 

25,834 

13,343 

2,352 

175 

146 

14,499 


7,953 
1,773 
371 
1,276 
62,071 

9,283 

201,750 

203,335 

1,585 

9,283 
28,902 
19,  619 


256,762 

731,078 

719,198 
44 
44 

568 
1,131 


(M 

1,560 

154 

91 

8,326 

702,138 

401,970 

94,434 

6,580 

999 

36,775 

20,889 

3,865 

151 

249 

20,906 


11,606 
1,819 
1,378 
1,142 

99,375 

28,940 

317,228 

318,713 

1,485 

28,940 
41,504 
12,564 


323,745 

701,764 

693,270 
142 
142 


172 

942 
1,331 

102 
3,840 

678,202 

409,060 

77, 332 

6,538 

1,470 

23,709 

24,013 

6,024 

305 

136 

25,330 

7,823 

4,409 

3,451 

651 

87,951 

23,562 

284,210 

290,232 

6,022 

23,562 
33,307 
14,745 


634,094 

941,360 

926,544 
159 
159 

1,907 

1,729 
49 


801 

304 

369 

9,498 

880,891 

521,467 

73,305 

12,112 

2,373 

36,141 

32,271 

13,877 

434 

399 

38,054 

25 

9,047 

7,934 

3,294 

253 

129,405 

60,469 

405,077 

405,258 

181 

60,469 
72,293 
11,824 


493,881 

707,897 

697,534 
39 
39 

327 
4,313 


(M 

103 

21 

50 

5,506 

672,463 

469,253 

30,811 

5,682 

895 

10,752 

19,436 

13,479 

608 

125 

40,447 


5,481 

2,630 

444 

22 

72,398 

35,434 

228,281 
228,281 

35,434 
43,677 
8,243 


537,440 
478,407 
471,347 


1,047 
4,876 
(>) 


20 
212 


(M 


474,504 

258,619 

20,206 

5,645 

841 

36,228 

25,490 

16,763 

455 

55 

29,496 


3,251 

195 

5,778 

71,482 

3,903 

212,728 

212,933 

205 

3,903 
21,470 
17,567 


507,787 

340,409 

318,836 
67 
66 

2,877 
5,869 


U2 

4,093 

334 

70 

8,184 

319,008 

155,197 

7,243 

6,793 

786 

10,197 

15,751 

21,349 

144 

408 

23,531 

11,412 
681 
747 
131 

59,538 

21,401 

163,639 

165,003 

1,3&4 

21,400 
36,821 
15,421 


(U) 


5 

17 


28,245 
15,839 
15,080 

89 
260 


235 
12 
31 

132 

16,263 

8,112 
65 

274 
36 

166 

752 

1,065 

10 
2,618 


284 
56 


2,825, 

^424 

6,968 
6,968 

^424 
145 
569 


^Estimate  is  not  shovm  separately  because  of  high  sampling  variability.  However,  the  data  are  included  in  the  appropriate  totals 
^Total  deductions  exceed  total  receipts. 

Defici,t  exceeds  net  income. 
NOTE:  Estimates  are  rounded  and  may  not  add  to  totals. 

Estimates  for  "Wholesale  and  retail  trade  not  allocable"  and  "Nature  of  business  not  allocable" 

the  data  are  included  in  the  appropriate  totals. 
See  text  for  explanatoiy  statements  and  "Description  of  the  Samples  and  Limitations  of  the  Data 


are  not  shown  separately'  because  of  high  sampling  variability.  However, 


Section 


CONTENTS 

Chart 

5A  Small  corporations'  volume  of  business  of  States,  1967,    239 

Basic  tables 

5.1  Number  of  returns,  receipts,  cost  of  goods  sold,  depreciation,  net  income, 
and  inventory,  by  selected  industries,    240 

5.2  Total  assets  and  income  statement  items,  by  selected  industries,  247 

5.3  Returns  with  net  income:    Total  assets  and  income  statement  items,  by 
selected  industries,  254 

5.4  Number  of  returns,  receipts,  cost  of  goods  sold,  depreciation,  net  income, 
and  inventory,  by  selected  industries  and  size  of  business  receipts,   261 

5.5  Number  of  returns,  business  receipts,  cost  of  goods  sold,  gross  profit,  and 
net  profit,  by  size  of  gross  profit  and  selected  industries,    277 

5.6  Corporations  in  39  States:    Number  of  returns,  business  receipts,  and  net 
income  for  all  returns  and  for  returns  with  business  receipts  under 
$1,000,000,  by  selected  Industries,  and  by  State  in  which  filed,  284 

5.7  Corporations  in  11  States:    Number  of  returns,  business  receipts,  and  net 
income,  for  all  returns  and  for  returns  with  business  receipts  under 
$1,000,000.  by  industrial  division,  and  by  State  in  which  filed,  304 


All  Corporations 


This  report  is  the  major  Statistics  of  Income  report  on 
unincorporated  businesses.  Corporation  data  are  included 
only  to  complete  the  picture  of  total  U.  S.  business 
activity.  More  comprehensive  data  on  corporate  business 
activity  are  given  in  Statistics  of  Income,  Corporation 
Income  Tax  Returns. 

Basic  data  on  receipts,  deductions,  and  net  income, 
by  industry,  various  size  measures,  and  State  where 
the    return   was    filed   are   included   in   tables    5.1-5.7. 


Chart  5A  ^^"i^^^^^^^^i^^^^^^^^^BBii^^^^^ 

Volume  of  business  of  small  corporations^ 
in  1967  ranged  from  $212  million  in 
Alaska  to  $32  billion  in  New  York 


Billion  dollars 

10  and  over 


Volume  of 
business 


^Corporations  each  with  less  than  SI  million 
in  business  receipts  and  who  for  that  reason 
are  presumed  to  have  conducted  most  of 
their  business  within  the  State. 


Source:   Tables  5.5  &  5.7 


239 


240 


Business  Returns/1967  •  All  Corporations 


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3"^ 


Business  Returns/1967  •  All  Corporations 


241 


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242 


Business  Returns/1967  •  All  Corporations 


III 


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253 


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254 


Business  Returns/1967  •  All  Corporations 

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255 


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3      "     "     -Q      Q  Q  O    0> 

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rHrHCMlArH       OJlArHai 


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rH   T3   T3   TJ    C 


F^    Fh 
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Business  Returns/ig67  •  All  Corporations 


263 


£-.: , 


t^oioiinn  XX3  -^t  o  c 
WOJvOOiX)  CT-mvOr 
c^to^n^y^-     to-jvoc 

iH  >J  CO      l>  O  --I 

CM  (^  -f 


3 


cj>r^-vt\D>f    c^cnc 


i  t>  a^  'SI  \o    cnoo^yj 


^  ol  to  (*^  Q*  So 
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C^  ©O^vDv. 


o  CT<  r\  to  t-- 

aO  -J-  CM  CO 
CM  rH  O  (T- 


^  \D  c-  o  m 


to  tn  o  ^  m  CM 


i  »n  >fl  in 


•o    in>it^\oo    o-jcMm 
CM     i^iHfHtor-     [^(j.m 
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^  to  o  r 
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CM      vO  >J  \D      -^   C^  xO 

m     \D  m  CM     r-  CM  CO 
CO     (jNncM     \d--JCT'-- 


CM    0''A(nc^'*    •j-'-io 
1-1     nr-mr-icn     mcoco 

-J      (nCMCT>i-irH      (7>CMiA- 


nj  \o  r-  O"  ' 


CM\OiA>fr~-     toiovoto 
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o  o  >t  -^ 
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=  asi? 


t>  ^0  CM  ■^^ 
t-  \0  lA  rH 

3 


in  \0  to  H  CT" 
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m  o^  (ji  c^-  in 


to  to  CM  c 
>!■  en  (T-  2 
r-  o^  oj  r 

CM  c-^-st      to  -.J  -nT  r 
iH     lA  vo  ly 


CO      \D\D\D[>iA      C^vOC 
O      lAiAO^OC-      OCM- 

lA     -j-c-c^iom     OltOC 


3-^       H  CM  en 
CM      t>  <-|  -J-^ 
H   rH   CM       tn   r-l   Om 


D  C^  CM      O  O-   O     t 


H  -4-  C^      CM  CO  U 


C^CMvOrH-J-      C~-  t~   <7-  r-i 
r-tO^OC^CM      tOin&lCO 

>j>n>ocom     to-sT^Dto 


CM  to      vO  M'  (J 
CM  C?i  C 


f-i  ^r  H  C^  O  CM 
to  CM  O  C^  rH  CJ> 
CO      CJ^   O   >f  rn  a* 


sf  tn  O 
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lA  a>  \o 


m     (TiCMvOf^m     o^cnto 
c^     <Si  ~±  a\  r-i '■o    coo^^D 

O      t^-J-vOr-fcM      COCMO 


O  O  NT 
a^  t>  CT' 

O    [>   vf 


C-  rH   C^       \0  C~-  lA 

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CM  to     m  m  \0 

m  -o  «o 


r^i     >D  £>  O  in  to 


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oTc^to 


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3  a>  en  lA  \D 

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i-H  c-'cTcT 


§ ISsSk 

>f   ^0   (J. 

a 

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o  o  ^o 

in  O  to 

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to  O   vO 

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lOCMiAr-i  CM^Or^O 

Jc^c^t>o  ^:--iAy3 

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\tO\DiAO  CMinC-tn 

<CMCOiOr->  -4-OC^C\J 

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O^OrH^-J-      friOC 

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to  rH  -J-   -J-  [>   O   rHv, 


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C^  cn  (M 

o   w 

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to  rn  -if  o  a>  o 


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Sc~-^rnco  ^in-4-o 

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lA  HvOtOr-|in  i>tDtOti 

j^  tnin      ocM  OvOAjr 


?CMrHrHrH      tONO-J-lA 
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s 

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inc^-4coo^  cninu-1 

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r-\  -t  o^     nd  o  en 


H  >a-     en  CO  E^ 


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JCONOCMrH  C-tO-4-rH 

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J  lA  C^      O   CT-   O   CM 


IE 


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NO      lA  O  -4 
CM      to  -^^   lA 


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CM  tn^  \0  to      I-H  NO  to  m 


CnOrHOcn  rHCMCMin 

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rHC^-4■tOC^  tn-4-CMO 

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a->tini>-4tt)     entocMco 
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264 


Business  Returns /1967  •  All  Corporations 


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lO     r\  c-  vo    I 


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Business  Returns/1967  •  All  Corporations 


265 


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ON  r-  en  m  o  to  ^ 
CM  to  o  -^  1)  tn  OJ 

(M   rH  m  in   rH  CO  O 


V  en  t>  o  "S) 


H  o  NT  in  r 
N  m  r--  CM  c 
J  vD  [>  ^  C 


rH  vj  S  r 


t-  c-  nO  --J 


J  r-  o  to  i> 


—  rH  CM  ON  m 


am  CM  m  vo 

o  On  ij>  en 

CNJ  OJ  to  rH  ^ 

CNj  en  to  ON  in-- 


S  i 


rH  -sj-  CO  C 
en  r-f  ON  c 
CM   O]  O  C 


CM  CM  m 

C^  CM  On 
vO  CM  CO 

cn  m  rHr*j 


%r  CD  r-  rH  -.1   r-i   U 

\D  cn  &  CM  cn  m  -. 
cn  O]  O  ON  CM   vD  y 


o  o  -J- 

K!fi-° 

-1  CO   CO  C--  o 

cn  c-  «n  OJ  m 
^  m  [>  ~j  CT> 


e  ■§ 


rHCOrHvOS"      tOinrH 

CMCMcn-j-cn     cncoON 

CMOjenCOO      rHnjtO 


en       vO  O   CD   >J    r 


r-)   rH   en^ 


■»  CM  o     n  --r  m 


CM 

CO  ON  CO 

nj  xo-j-mmcjN  Otou 
O  cociinfnJ  cM-Ju 
OJ     crocnom     cn-^c 


-J  ON  (JN  cn     m  to  CM 

OJ  \0     o  vO  t> 

en  -*  >J 


cn  -^coonocm  vDni 
Ni-  cicnrHONsr  cou 
-J    ^or-^ON    -a  si 


\D  \D  -^  -^   \0  l>-NfOI 

rHvOC3>OON  mONrH 

[>NDND^in  NOOJtO 

rHincnmt--  tooNr- 


OJ        -^    -^t    O    r 


H  ^  ON      c-  -4-  r 


cn   C^       Ov   CO   r 


acMONcoc-cn  tOrH>o 

rHmuarH^  cn\OrH 

m     rHD-cntoo  incMON 

to      rH^enrHtO  cn-^o 

C~-  rH   -*   to  rH  CD    rH 

rn  ^  NO  nj 


8 

O  O  Oen  NT 

-J-  OJ  to  CM  to 
rH  O  O  m  rH 

s  "^  2; 
s ;:?  ^ 
o>  r-  [^ 

S 

OJ  VO  NO  to  r-l 

t>  cn  nd 
in  OJ  NO 

Sf  >  On 

HC-omt^    -jvoON 
<M  to  to    o  m  ^ 


^O       C-  ^   O    r 


ojcn-J'C-^  chOen 

cocnrH~j-ON  cn-jcn 

-fmtocoo  envDO 

CMvOnOO-^I-  C0O^ln 

OJ   en   rH  vD  CM   C^" 

rH    in  >J-    O   rHOJ 


C^Cn^OCM-J-  v0^oOC- 

l>t-rHini£i  (MenmrH 

inOrHCMO  OC--NOrH 

cntorHOoN  oc--c^ 

CM  ON  cn  to  t-  "A 

rH  vO  O    lA 


i-i  -^  to  r^     to  O  to 
ON  CM  cn  cn    cn  cn  [^ 

-^  lA  to  NO   OJ  CM  0> 


\0  to  ^  CO  O 
\0  m  en  to  O 
■"I  cn  [~-  vO  cn 


H  cn  -nJ  o)  > 


men  nD  CM  CM  O  O  rH  NO 
OC-  to  to  CM  OJ  CM  t^  NO 
-Jvf  lA  rH  cn   r-i  lA  C^  CM 


en  r^  r^  rH 
tn  --f  r-  cn 


"c 

c 

s 

c 

g 

■nC 

g 

c 
c 

1 

•i 

O  -W-  f^-W- 


H  «■     -69--W-  O    P, 


D  T3     -a  -a  o  1 


l§    §§c 


J  o  o  c 
}  o  o  c 
>  o  o 


18.; 

>  O  O    ( 


"1  o  o     o  o 


'"''"' i^"^ '"'     ni  in  rH  0) 


\  r-\  -«■    -«■■«-  o  a. 


O    41    0)    0)   "O       tJ   7 


o  o  o  o  o 

T3  O  O  O  O 

c  o  o  o    - 


-o     o  o  o  < 


^■«--«-E 


o  t- 

-  fn  h    F-  HI 

O    11  OJ    (LI  TJ 

rH  -o  T3  "a  c 


o  o 
o  o 

m    rH*"  K     I 
-<*-«■  O    i 

5  I 

U    U  I 

(U    (U    F-i 

■a  T3  o  -t 


0)  o  o  o  o 

■a  o  o  o  o 

§  °  °  °  o- 

o  m  o  o 


o     o  o  o  I 


»  «■«■■« 


8  8°..! 

CM  in  rH    Q 
to  i/i  tr>  a 


o  o  o  o 
o  o  o  - 
o  o  _-o 
-  ^o  o 
m  o  O  CM 

O   CM  m  rH  -«- 


O    OJ    (U    (U   1 

rH    "O    TJ    13      I 


■««■■«■  O    p. 


o      O  O  O    I 


o  o 

8  O   ~"0 


o  o 

o      -^ 

o  o 


3  O      O      -  0)    t- 

J   O    OJ       m    rH     f-1     o 

^  rH  ■«©■    -«■■»  o  o. 


-  h  f-  [-• 

O    0)    0)    Ql 

rH  -a  "a  -a 


o 

O      O  O  O    1 


rH  rH   OJ   m   rH        OJ  ^  rH     M 


266 


Business  Returns/1967  •  All  Corporations 


O  CM  r-  vf  CM 

^  O  M5  ON  C- 

f'S  CO  r^  CO  C^ 


>  «-i     O  -J-  lf^ 

in      to  O   CT-  — 


i 


O  vO  Q 

o  «o  5 

M  C^  CD 


tf>  3  >I      3  «  f^ 

>  CM  \0      -J  0>  CM 

^*  r-ToN^n      C^C-  CM 


■H  C     -O 


■\  vO      O  •>!  CD'- 


\D  tA  n 
\o  f^  H 

rH  \0  r^ 


<  vD      O  -vf  O  — 


en     CM  Z)  o 

S->1-  CO  c 
-}   rH    tn 


•.f   c^  -J     to  M 
CT>  (^  >o     CO  c 

■^   0\  CM      CD  S 


CJ>      •~'-~^ 


ON      -^  .H  O  lA  U 


CM      O   C-  NT-— • 


CO  o^  n  lA  in 

o  to  one? 

to  n  cj  CM  -J 

oT  COO'S 


m    c-  ^o  >r 


P-  0\  CM     ■o  >->  m 

CM  tn  -sJ      rH  Q   nQ 
ITl  r-l  O      to  O  <M 


■NCT-i-IOnJ-      IAC--C 


<M      >  to  O 


•>  O      -}   CM  «■ 
1  CO      CM  --t  y 


lA  ■£!  t- 
CM  CM  ^ 


CO  O   "O 

C^  r-1  rJ 


^*-v  lA  g-  f^      C-  rH  Ol 


lA  -■!■  vD  (T-  lA 
vD  l>  O  O  CM 
CM  CT>  -J-   CJN   O 


O  cn  u^ 
n  n-(  O^ 


CM  CM  f 


-.to  >       \D  r^  ^ 

-J-   CM      C-  iH  iH 

--         rH      -J-  ON  O 


On  >J      O   >H  CM 
H  CJ>      •>!■   CM  C~- 

n  n  C-- 


— v-^ON   rH   <M 


:$  CL!L 


e  -8 


-  n  CNi     lA  CO  c^ 


noNt-NOC-    ^o>cM-- 


^  ^     CM  r-\  o- 


;53f 


■^■"3 


i^Z, 


m  CM  -J"  C  cn 
-■to  if\  \h  r-i 
lA  CM      CT>  -J  (^ 

o*  lA     n  f^r-— , 

•-t  C-      Nf  CM  CMCM 

(-1   n  O-— ' 


CM 

CM  r-  CM 

lA  rH  n 

o  (n  n 

Rl 

i^RjiV 

r-l   iH   lA 

-^T 

d 

3 

^ 

(n  CM  CO 

en  CM  C^ 

3 

--^-^  CM  »0  C- 

vo  u>  (n 
O  ON  cJ 

>t  CM       a 

CM  C^'-vNt 


r  to  H 
son 
5  ^  o- 


C-  [>  tn  to  o 

ON  -J-  ON  O  >0 

CO  o  m  rH  -5 


AJ  \D  vD  nD 


lACTNi-trH-J-      -J-vOD^Qn 


lACOiA-J-CM      lAiAU 
-----      (A  ^  f 


CM     o  c-  c^  cr»  NO 


H   CM  (M  n  to      O   C 


CMn>tO<M      tJN<-ICM 
^^tCMCOnH      1~1C^->I■ 

(>.m<r\r^iA    lAONcn 


A      C>  ■-«  >A  lA  CO 
n      \D  to  rH   tn  ON 

n     iri  >!■  nd  r\i  n 

CO  On  On  O 
NT   ON  ON   rH 

s  "T"^ 

-• 

■^ 

■M      -4"  ON  nJ  ^   tT> 
D      Sj  H  nD  ON  CM 

>t  NO  ^O  vO 
On  CNJ  -4^  tn 
C--4-  ^   Oi 

>J-tOCM«OC-      -O^mcnON 


a?j; 


O  lA  CM  On  r 


85S 

--<  t>  CO 


'"    a"  aas:^ 


p--4---ir^co     cMtntnrH 


o>     [>  o  o 


CM  f\i  CO  to      CO  On   C 


-i             r-f  ^  CM  -J- 

t>  oj  o 
c^ 

O      O   >A  rH  to  NO 

A    r-  CO  vo  NO  ON 

JN       rH   rH   O'    0>    en 

III 

n                          1-1 

CM  CM  S 
-4-  O  rH 

to  [^      I-)  lA  O 
CO  O-      H  i-(  O 

■H  M"      O   IQ  CO(M 


^ 

s 

tn 

o 

vD  t>  CM 

--f 

c^ 

r\ 

NO  r- 

Ov  o  tot 

^ 

m 

,^ 

CD  -4- 

:^ 

>    lA  -J    O.   C 
3   O   CM  O  O 


Hcn-j-ton    --tom 

r-l  CM  O      CO  ON  c^ 
rH       CM   CM   lA 


s  t-^' 


to    so  a>  o  ON  u 


HC^C^CM-4■  COOU 
sfONOCMtO  CNJOC 
ONO^fOiH      Nj-vj-U 


"qj 


NDOicnuAO      CMC--CM 

ONC^c-oo     c-tTNCo 

nOOOC^On      OnOnO 


^   \0  rH  CM  lA 
CM  -4-  lA 


-J-  iH  en 

O   CM  -O 
-4-  -J-  CM 


3    a 


lACMeni^cM    ONfnoN 

ONOOiotn     Or-iio 

(NCMOiHO      tnONO 


li- 


to  >J-   vO   r 

alA  CM  U 


aON  tn  c 
-4-    fNJ    \i 

\0  cy  r^  u 


1  c>  r^  t^     ir\  r- 


■,[>.[^y3rn      CNJ^ONi- 


H  O  ON     tn  tn  t^ 


-^   CNJ      Q  ON   O      I 
\6  CO      CM  CM  O 

CM  "A     nO  t^  e'- 


en CMCn--tOiA  OnnOOn 

O  t>COCOiAvp  CMIA-J 

c^  S  CO  CM  to -3^  >£i  CO  o 

0>  CM>tO--tNO  nOIOCO-- 

CM  CM  C^  CD  lA  O  lAM 


N  to   O      On  CM  CM  l> 


■<  CM  tn  vf     >j  c 


r-\   O   -<t    >r\    y£>       mCMONO 

cncONDrniH     ONtnc^C^ 

i-ic^-^r-JCM      OiAOCM 


CMC-OrHC^      cnONQtn 
lACniAinO      rHvOrHCM 


t>  m    CM  o  NO 

CT>  CO      CO  CT>  -J 

CM  r^     tn  CM  CO-- 


A  i-i    f-  CO  to 


NO      COfC^OC^      C^OCJ» 
O      -.tCNJiA-HCM      tn<M-4— ^ 


lA  O   O 


<©-    <9-«»  o    o. 


-  pH    t.    (^    OJ 

o  01  OJ  01  -a 
r-)  "o  "o  -a  " 

»§§§ 


§   SSc 


°-8S' 


O  "^  o  o 

rH    (H   CM    U-V   rH 


-V   -OS 
lA  o  o  cy 

S  u 

'  U    ^    U    V 

O  a>  01  OJ  x) 
rH  Ti  ■o  -o  q 


01    0)    F^ 


OiTiQO      OQ      -t 
rHiHCMiOrH      CMlArHO 


=■-0-8  8 -.;« 

irtOOCM  »A.Ht.O 

§CM   lA   rH  ■«■  HO-te-   O     p. 

■<«■■«■■««■  S    0» 

OOlOlOttJ  -OxlOtJ 

rHrHT)T]T3C  CC             O 


lA  O  O  CM 


<  ■«■     «--«  O    p. 


ooioioi-a     TJTJOi 

§gc 

o  o  ^ 


E-.      01  O  O 


*o  o  8     *  «  t 

So    CNi  IJS   rH     td     O 

rH  ■•»  *0--«>  O    p. 

■«nf>«t  a  o» 


^   -D   "O   "O 

■'§§§ 


§    §§s 


o"ut"q"o     8  8      -  t 

rHrHCV">'-H       CMlSrHO 
■«^  w  <*  ■«*  ■<*     ■«»**f*tt 


&J. 


a 


Business  Returns /1967  •  All  Corporations 


pvOTOsOO      CTNp-IOs 
3r~>tnt>       r-l   St    \0 

■((ncii-j'O    (M-}f- 

rH   AJ   CM    rH       lA   lA    iH 
H    n       vf   \0   ON 

rH   CM   ^ 


SIA   lA   O   TO       -J  <^    r 
in   -O  rH  rn      lO  -J-  IJ 

ONrg  rHOO      ^mc 


nt  m  t^  rH  t^  o  c^    I 

TO  i-t  m  >o  -^  ON  ^ 

m  c-  CO  TO  tn  m  c5 

i-H  r^  c^  c-  ^  o  >o" 


267 


S     :$ 


r-  TO  o  ^  t--    I 

*  TO  en   f-  fNJ 

lA  -J  C--  lA  Oj 

^  ia"  lA  -^  fM 


vt  o  tn 

m  m  c- 

NO  O   CM 

Oj  A)  0-- 


SjO  "O  m  s'     o  TO  r 
o  so  -J-  en    tn  m  c 


[>  O  O  m  lA  sO  o 
iH  r^  --t  m  lA  [>  en 
c^  en  r-  no    tn  t>  ^ 


d  lA  S 
C-  TO  AJ 


CA      On  f^  -.Jv. 


Sr-4  -J  TO  O 
On  "S  OJ  lA 

alA"fn   t" 
-J-  TO  O 


-J-  O      TO  TO  O 
-Jo      O  TO  TO 

CM  r~    >H  Aj  p. 

AJ  aJ  TO 


cn      Cr>   On   0> 


^-^OnOsO      CnJOnOnI 
lAr^^£l-J■lA       ^-stC^ 

CM  O  <n  O      CM  £>■  C-- 


I    >t   A)  Q   ^  r-  ON  AJ 

C\i  CM  O   C>  CA  -^   -J- 

en  (M   c^  OJ  sO  fM  ON 

pH  >f   lA  0>  (^  on™ 


H  lA  C^  AJ      CNJ  O  •<     1 

^  TO  n^  c4     -i  ON  rt 
J  m  -nT  O     in  C^  TO 


[--  ^     O  O  n     ' 
OS  •/>     -J  rn  Aj 
Aj  TO    r-  ^  tn 


-st  TO  -H  m 

O  AJ  sO  O 

sD  o  n  > 

TO  AJ   en 

AJ  r-1   -J 


ON   ON   On    rH    U 


Kl 


I  (Ni        r-J  r-  rn 


^  vt  o 

3   r-i  -J' 


S'^ 


lA   so  d  ->J      OJ   rH  lA 
r-  --J  rH  >J       t-  TO  TO 

-CMC-C^Nt       lnr^TO 

■  '-     (n  CM  t- 
tn  lA  o 


J  OS    -4-  r-  vj-    I 


5     S  * 
3    s? 


^      CM   O   sO 


^  pH  o  tn  To 

-  tA  o  Os  r- 

3  r-  ON  rn  rH 

r  QN  in  OS  o 

■\0  Os  ^  H 

■H  ^  CM  C-  SO 


>  O  C^  en  CTs  ON  so     I 

-J-  o  r-i  -o  -J  "A  c^ 

>J  vT  TO  csj  1-1  r-(  OJ 

lA  ^  vO  o  en  ■o  c- 

-         rH  CM  en  en  A)  lA 

rH  lA  TO   OS 


[>r-10NC\IAJ  rHTOsD 

enmcncMO  ajonO 

TOen-OsOsO  lAOsCM 

tn^-j-TOC-  soc^o-— V 

CM  At  AJ  ~t  r-i  tneu 

rH    ^  so   >J   O 


C^— lAvIC^ON      to  O  O 


3   ON       ON   >f    c^ 


cn     TO  \o  en 


OrHeniAm     >jfn-j- 

■n-J-OTO-J-      (MO>J 
cncMsO-OOs      ON^At 


i  I 
1% 


ininooin    cMrHOsO 

ONtSCsjO^f      OsDTOiA 
CMsOenOrH      -JC-TOr- 

H-J-CnrHO       rHt-OsrH 
AJ    lA       ON   O    rH 
rH   m  TO 


8:^  nt  m  AJ  -si- 
o  OS  OS  fn  TO 

O       >I    rH    so  CSj   O 


O    t>    ON    TO  lA    rH    Al 

CM  TO  en  lA  r^   sO   vO 

so   O  r-  rH  lA   -J-    (M 

-m  lATO  -TTOTO'-^ 


fi  -8 


TO  en      sO   Os  CTN 
[>  en      rj^t'-t 

CM  r-i     O  fsj  en 


STOin-tONO     •&  f-i  f-{  m 
OsC^rHsDAJ      -3-TOsOm 

en     r-fniAiAiA     encMCisso 


en  esj  H  PJ  •-]   r 


5SS^ 


J       rH   -J   -Nf    C-   lA 
0      lA   C-  lA  O  CM 

-I   rH   O    lA 

en  \0  m  rH 

en  -f   sD  1> 

8 

en 
on"* 

en  O  lA  CM  O 
rH  c^  in  en  so 

O   rH   Ul   ON   rH 

sO  sO  ^  O 
O  Os  lA  ~J 
TO  Os  TO  rH 

H      rH  AJ  en  \0  -T 

Om  CM   lA 

C^rs]  en 

rH  C--  CM  CM   -O 

■A  --t  O  -J 
AJ   sJD   SO 

O  On  O  CM 
O-  m  rH  CM 

sD  -J  en  en 


e^ 


O  CM   CM  ON  CM 
ON  lA  ^   •-<  <-* 

in  in  o  o  ON 


sD      ONtJONiATO      [^C\JC 

so    mOcmsoc-    >I^^v 
CM    c^oiA^TO    r-r^r 


rHsOlAOO-  OsOtnrH 
C-CMOsOsO  1AC^^ACM 
>fC~->rsO0N      sI-rnNOrH 


)    O   rH       O   ^   sO  r 


H  CM   > 
rH    r-i   e- 


c-  O  O  m  -J  so  TO 
en  ^  to  en  lO  en  rH 
r-  AJ  c^  C^  so  en  lA 


s  - 


li 


ON  ^  so  TO  TO 

Os  en  ^  sD  ^J 

ON  [S  ON  O  CD 

■-TOO  TO  m  r^ 


O      O  NO  CM  f 


ON  i-H  en 
CM  O  t> 
en   so  AJ 


3  lA  ^  O 
g  rH  [>  TO 
3  ^  TO  ^ 


C-      -J  TO  NO  sO  C 


TO     -^        -^ 


rH  O  O 
so  Os  lA 
CNJ  TO   lA 


■i  <^     CJN  en  sO 


C^     lATOC^enO  CMONrH     I 

C--     enrH-J^iAOs  lArHsO 

TOOsCMOsOsen  [>vnrH 

sD     r-\  O  t^  \D  \D  OsONtO 

en  rHrHfnCM  C--->trH 

Nf  rH  -.f    so   rH 


SO  r-  lA  TO 

ON   sO   O 

§3S 

-"^Sf; 

KSS 

0)  %     u 


sO  O  CM  "A  lA 
rH  rH  O  O  sr 
vO  "A     O  TO  en 


0      to  O  O  TO  TO 

3  RSSSS 

SK? 

o  c^  csj 

CM  rH   D- 
ON   C^  en 

rH^CM-r-^" 

3  isSsg 

^   -O  -J 

TO  ON  r- 

H    m  rH  i~i  QN  c^ 
sj          rH  m  o  en 

0                           Al   lA 

s« 

CM    >ONC^c^t>  aiiao 

tOCMCMiAC^O  ^QN-J 

ON  rHCM^fO  CMOO 

<  Al  !>■  O  nT 


lO  -d-  O 

en  ■-}  ^ 


li 


^^'--.  so  -J- 


St  ^^     -^ 


TO  so  in 
m  lA  Oi 

s 

lA  CM   O   ON   sO 

^tX)    '-I    r-l 
rH  C^  TO  ~* 

Rss£ 

AJ 

AJ   lA 

ssg 

Nf  iDCnTOCMsO  [>-OrHrH 

t^  rHC-AlTOC^  ON\OenrH 

-O  ONpsOOsTO  OsOsOTO 

CJN  enrH-J-ensD  TO-J-sOTO 


•>  oi  TO  en  CM     tn  c 


Csl  iH      O  CM  TO 
rH  O      CM  en  Al 

en  -J-     O  [>  lA 


■*  fN  C^  Cr  ^ 

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0>      ^   iD  O  ■- 


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V  -J-      vO  CM   \D     I 

^  \o    o\  lA  c- 

J  lA      lA  \D  Ch 


TO  O  TO  \D  vD  tJ- 
Cn  r^  -^  rH  OJ  o 
«0      -t  CD   CM  fn   >D 


C-  0»   en 


rHOxCMTOOx      'O  ^  O'' 

fn-4■CMc^a^    lAiAcn 

■H  en   lA      TO  O   t^ 


OiACMTOO      TO'Or-j 
0'r---trniH      OCMr-l 

iA^rH>rH     rarom 


D      rn  lA   M   AJ  O 

>A  CM  >!■ 

-      0\  vD  >J   \0  CM 
A      vO  lA  -1   m  CM 

<r\  -JD  C~ 

0       lA  ^  TO  VJ3  en 

Ov  M  o  o 
lA  n  lA  -J 

yD  to  CVJ   rn 

iH-±TOiArH      vpHrH 

lA     tNjJ».HC-c\j     *cym 


.         ■£!    --J-    O 

C^oj'o-^l^^>J     CMrHO? 


lA  >H  CM  .H  1- 
■A  rn  CM  Q   I- 

CM  n  m  -^  -. 


cy      C~  •-*  ■^  ^ 


r\cT>^M-rH     r^cnTOcn 

tnC--cn^O^      TOTOOO 
lAvJ-CMO^O^      c^sfr-(n 


m  CM  ^  CM  -H 

en  -^  -c  cji  o^ 


e  -8 


TO  r^rHQiACO  vOvO^OC'- 

rH  lAlA>3r-lTO  lArHC-TO 

CM  oto^ocMsf  •^t^•TOC^ 

TO  iH-J-lAOCM  tniHTOr- 

CM  -4-<nCM-4-0  CJvTOOrH 


-  \0  CM  TO  lA 

r-  -J  1-1  (^  (n 

J  CM  \D  o^  c^ 


TO     ir-c^>t-tc^     c^cMCMn 


jcMvftnto     Ovoo^ya 


aas 


e^ 


CM   [^  C  >J-  CM  (jx 


a>  CM  en  -J  f 
ch  i>  yj  t^  f 


TO  yD  O 

\o 

asssa 

\    ^  §  ^.  ^  § 
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n 

sal'' 

i-H 

O      CM  »A  TO  TO   CM 
^      0\  £>  O   .H   CM 

o     iH  c^  cn  cn  o 

ass  ' 

t>  H  O 

1-4  CM   M3  -D  - 


li- 


c-  o*  "H  CM  CM  en 


en  \o  >A  en 


^  P  H  \D  C 
3  O  ^  y?  (■ 


en     OCJ^envDen     cmM"\0 

lA       CMrHyDCMiA      (TirHvO 
y3       \Da>enTOO      O^PTO 


rH   CM  TO  CM      P  ^  ^ 


en     \o  TO  --t  r 

-J-      iH   i-l  CM  u 


^  P  <A 


en     p>t--jCMy3     TOTOr 
TO    Hc^^•p-^    ovQt 

CM      C-i-I\D--3p      TOOr 


CM      TO  P   CJi  <- 


\D  ->!■  TO 


CMiATOCM-J-  --TP-d: 

piA>tvOP  (M\DCM 

i-tt-iAoa>  rnc^r^ 

rHCM^Omi)  TOAlp 

CM   CM  CM  CM  CM 


i-\  CMrHTOTOr-  \OOA1 
i-\  Oi-Jo^--l->t  CMCMvO 
\D      ^OiAP^t      rHPiH 


P  CM  D-      TO  tn  r- 


^i- 


•^      H  0^  CJ*  vO  CT> 
fl      CM  to  ^  to  vO 
>     to  -5  \D  [>  >n 

•O  (^  t'^  (^ 

528 
,300 
,109 
,247 
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O-  CM  vO 

en     enen-^^^c^^A     >CM\DTO 
o    ■-lrHc>enen    c>o>vou-\ 

CM      P-tOi-(\OOi      iHAJTOlA 


\D     cn  o 
en     H  c- 

C>      i-l   i-t 


p  CM  lA  y3  a>  •!> 
iH  \o  rH  >t  en  [^ 
en  i>  en  «  oj  rH 


CM  £>  -.f  c^  r- 
-t  TO  r-  vD  o 
\D  en  tT"  c~-  e'- 


en >o  to  en  rn  o^  u 


H  TO  (y.   CO  Nf  c 

en  -?  >o  c 


(3\  poocMto  cMtnr-to 

en  piArHCMrH  CM-sj-enCJ 

lA  -^-PPIACM  y3\OtT>r-l 

CM  rHvOTOCMCn  C^rHrH 

en  iAl>C~aN(Jv  plTi->i; 

Cjv  rH  -4-   \D  P   rH   CM 


CMO\rHTOyJ  CJ>t>C-CM 

-J-IAC--C-TO  -j-ento-^ 

^nc^cMyDlA  rnoiA 

(M\OC-CMP  tOTOt^ 

CM  cn  TO  »  JN  O 


0  to 

1  »^ 


a  i 


-4-tnPtO  lATO-^tO 
_<J\C-M3r-I  lArHPCM 
OP\OrHCO      CMlAC^^O 


C'-  cj^  en  m 

.      _      \D   rH   lA  CJ^ 

^  m     TO  y3  CO  TO 

HpTOOO^      TO-^lAvt 


TO  ^DC^I>pcn  rHoro 

P  CMP-J-lA^  -J-\DCM 

m  cMCM-^H»o  lAfno— % 

>f  rHCM  >t"cMCM*-- 


3  O  TO  rH 
-t  \0  n  (j\ 


•-\      TOChTO-i-iA      rHU-i^fTO 

TO    o^C'-p-J■c^    c^TOiien 

CM      r---tTO-J-t      CMrHCMvA 


-to-**   O    P. 


Otuajm'O     Ta-ao+j 


QJ  o  o  o  o 
■o  o  o  o  o 
g  o  o  o    - 


-o    o  o  o  < 
1  o  o     o  o     -  I 


-<©■ 


§g§: 


H  **■  «■«»  C 
»  E 

Fh  Fh    F^ 

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■'  lie 


01  o  o  o  o 

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30    o 


o  o 


•  O  O  C    - 

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•  "-00  O    -  1 

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,    _.   ._      _,  .j^  to   IQ    c 

"  u  u  ' 


O   CM  lA  rH  -t 

O  M 

-  [h  tH    Fh    (U 

O    OJ  O    O)   ^ 


t3   T^    O   ■*-> 


§     §§c 


O  O  O    p. 


3     ^    *    -O     p  c 
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H   rH  CM  tA   rH      CM  "^ 


•  o  o 
■0000 
•  000  - 
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1  O  O   CM 


O  Fh 

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O    O    0)    0)  T) 

^111  ' 


H  -»     -W-**  O    D. 


§     §§og 


O  "A  O  o     o  c 


s£ 


o  o 
o  - 
o  o 


:§§§<: 


0000 
00*  + 
o  o  o  f: 


SIA   rH        CM  >A   r-J     Q 


274 


Business  Returns/1967  •  All  Corporations 


i  Z 
i 


I  >r   I    I    I 


I     I     r  (n    I 


to    n  r~ 

ir\      r^  CM  n 

TO  r-J 


ON  ^  ^      to  U^  '^     I 
«  to  -J-      (>  ^O  f^ 

oj  *o  o    o  ^  o 


■•s    e- 


30  W  rH   O      C~  St   r-l 
^  CM  CM  n      >r  to  CTi 


">  n  o  -i-  ?■ 

r^  en  n  oi 


to  c^  O  (M  CT- 


J  <-1  tn  n      CM  f 


5  I 


O  m  to  CJ  (M 


3(n  \0 
tn  <-i 


rr-lc^i-ip-     tocot^^ 
CO  vo     (?•  CT-  \D 


;a3S3 


O^  C-  CM 

n  5  s 


^  en  \0  \D      vO   tn  r 


1  u^  M3      IT*  CM  l> 


.-i   rH  CM 


t~t       rH   rH  CM 


O^      t^  C-  C^  U 


O   MJ  m  OJ  C^ 

■  >r\  o  t>  c>  a^ 

-.t   \0   tn   rH  to 


CM  to  to     I 


trCMCM-i-r-)      CMrHU 


4  O     to  m  to 


1  -1-  tn  cn    p-  m  o 

CM  \0      ^   CM  >0 


s  ?i; 


r-  \D  ^       yO  r-t  cr\ 
■H  \0  CT-      6  ^O  CM 

ir(  <>  ^     -^0^0 


fQ         tnt^cMjQ     rM\ou 


>A  n  CM     I 

-5  >  to 

'-' 

■^"ji; 

-J-       O   "A  t^  [>  C 

<£)    tn  to  n  >-'  f 

n     CM  o  rH  [^  o 


o     r-  CM  I- 


>j  vo     000 


3-4-  c-  c-  o 
-J-  CJ\  r-i  r^ 

-J  r~  c^  ri  "-I 


^  tn  -I 


-.t  in     CM  r^  tn 

r-5  rH  n 


O      CJ^  O^  CM  c-  5 


vtcMoo^o  c^<^tnl 

rHrHQiHCM  t-Om 

Otn-^CO\0  Ou^TO 

■nrHvo-Hui  c^op^ 

cnoao^cMO  •or-c- 

iH  en  vo  c^  <^  u-\  en 


to    vo  to  CT>  0^  a> 

CM      iH  [^  -4"  »ri  to 
o     en  o  r-  to  tn 


r-v00m\0      tOiAlAI 


to      tO'fia>CMir\       irir 


(J»  {>  >J 

n  \D  (^ 


^  en  CM  1-1  to 


to  <H  tn 
tn  o  r-1 

i-l  CM  CO 


3if\  CM  a>   O  (?>  »D  iH     I 

\D  to  c-  c-  to  w^  en 

cMOi-HrHcn  <n^c-- 

Henr-voo  ^(Jiin 

rH  CM  en  tn  CM  c- 


^  C<  ■4-  CT'  Q  fn  >o 

1  c-  en  rH  o  o  yp 

H  IT*  ir\  >i^  C^  i-H  O 

^e5CM^o^^  cm -/rH 


to     CM  C--  eg  irv  u 


tnocn-^'-j'    ^\oen 
cMenoc^CT'     c^tnm 


u-\  m  rn  CO  --t 
to  O  r-(  ^  -J 
vO  en  CM  m  vD 

en"<n  ^^CM 


-H  O  rH 
Ov  \D  lA 
O  \0  CM 


-^   >  -^  in  O^ 


-.  -  -,  ■"!  C-  MJ 
-4-  (~l  iH  CM  t>  *0 
"■  xO  >i   >f  CM  O 


CM  c^^^toc^c^  omm 

CM  tOiA\D-4-fM  c-toto 

o  o^CT-o^ocM  cncniH 

to  CM  CM  en  en  CM  rH 


C^   EMn:* 


J 


1    I    I  en 


.-^  CM 


CO  CJCJ-d-OviH  CM<^PP 

to  -aH-J-tOr-J  encMSe* 

en  otO'Joc-  mtn^ 

C-T  oTcT^PcM-o'  v£?tO  to 

rn  iHCMi-^CM  ~i  t-lxa 


S  -8 


J  vn  O^  -J-  CP 

"1  ON  o  c^  CM 
^  CM  en  m  vo 


M   en  H  ^D  i-H 

en  c^  en  o  i-J 

C--  CT>  ^  c-  en     L-  I. 

en'rH  r^-n'o     cm  > 

rH  CM  en  CM       cm  f 


J  n  CM  sf 

^  en  tvj  -J 


tn  CM      to  en    CM  i>  -i 

O  --J-  iH  ir\      M3  \D  to 

CM  tS  O  m      -3^  >t  CT 


■ist  \D  t>      OJ  --r  -nT 


lA  CM  -J-  O  to 
0^  O  £^  O  •>!■ 
O^C-Ofn<H      CMvJ-m 


iri  a- 


r\  f-i  <^  so  o 
oj  CM  m  en  r-i 

O  O  Cf   \0  CM 


0>  CM--l-CMCJrH  \OCMO 
t>  CMt>r-|cotD  vOr-len 
rH      -sJlACMvOm      HC-tO 


D  o  en  C^  t 

■\  CM  in  lA   c 

-1  -.J- to  in  c 


•-{      CMCMCM\0-4-      :^c^-■ 


CM  m  t-  [>     to  -J-  -iJ 


<Hinff.toen  tocOf- 
--tcot^\0^o  »Oir\>0>f 
ffiCMHrHin     ^oeneno 


H>-  en  r 


°|3    S 

»  °  g   i 
5""  I 


-  -J-  CM  O   C 

-  -^  in  tn  c 
o  i>  to  M 


>f  o  r 

t%l    rH   C 


o    a»ocnc7\o>    voi>:^i 


D  to  \0     \o  o  to 

CM  to      CM   g^   O 
OJ   CM  CO 


CM      to  CM  CO 


coin-5\D-J-     -^cM-4- 

.Htniooo     so  ^  t~ 
CM  vo     en  *o  <^ 

r-l  rH  CM 


,    _     .     „       J^  H  \0 

_  HtocMtB     inmrH 

CM     m^otoov     cncn£> 


M3  CO  -.f  o  --r  N 


J  H  2  u- 


-J-  CM  r 

-4-  CM  C 


\  r-  £>  -4-  CM  <: 


H  C3^  rH  en  ^ 
3  rH  sf  CM  O 

D  CM  O  tn  r- 


\0   (MC^in--t\D   rHC'O 


iH  fn\0>t\DCO  >otoo 

>i-  tOCM-JcMC-  i-iCM-^ 

-J-  rH(nH-J-[>  \DC--CM 

cm"  ^TcMcTc^cn  -^t  o  c^ 

to  i-tt>r-i-i-^  (Amt> 

>j-  H  en  en  -4'  tn  C- 


en  cMc^^nI-^^n  ooflom 

C-  rHOOQO  QCOC- 

\o  >fento-3-0  oom 

CM  enc^lno'fn  ->tot^ 

CM  C~-CT^M)rHC~-  CMp-Ov 

CM  tM>n(JNO  >l-SO 


i 
li 


JI>  to  to       «0   O    rH 
to  -4-  --f     !>■  c-  cr> 

rH  H      CM  CM  l> 


r-      CMCOOCMO       rHC^-t^ 

aminrHcncM     >JO^en 
c^Ni-enmcn     \Dinm 

p-  cMoin->rin  cMt^to-- 
o  CMcoo^-J-  00  entN 
i-i  cMcn-^c-c^'n^ 


o>  CT'  St  r-i  a^  ■jn  mmcM 

CO  -.tCMvOCT-O  \0^f>t 

CM  CMOO«£>CM  mtOvi 

m  incMO(7»[>  too>t 

CO         r-icMinto  cn'^jiH 

-vi-  CM  tn  r- 


to  en-sfcotn'-i  \D  St  it\ 
\o  ot^inmrH  c^mCT' 
to      in-4'CMCOiH      oc-to 


3in-.fco  ->jci*tn--^ 

-  to  en  »n  \p  in  CMr»( 

i-i  m  en  -^  tn  to--' 


\0  1x3  'O  O^  st  (J> 
>n  rH  en  ■  — 
en  CM  r-j 


-J-      (J>  to  -sf  C> 
fH      (nrH-^"* 

en    CO  ^  (^  c^ 


c^  cMc^^Oln  "iQC? 
en  o^enCT>cifn  iHcn-4" 
c^     tnomO'-l    -j-tncp 


3   CO  -4-  O  H  CD 
•H  [--  CM  l>  l> 

m  CM  en  m  o  o 


•-r  -4-  c^  to 
ov  o^  >  en 
to  tn  in  -sf 


r  St  >  o  as  to  c 


to   r-l  r-  m  CD  u 


Os      tOO'nvDlJ'      >tOri 


[>  -4-  O  C-  u 

>f  ^   lA  ->t  CM 


4  «>     ■<©■■«■  O    P. 


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tH  T)  t3  T)  c  g  ( 

■**§  I  S  3  3  : 

at  O  Q  g  Q  o  c 


■«0-«fr  ■«■«-«■ 


m  o  o  CM     m  rH 


)   CM  m  r- 


f^    o 

o  p, 

a  i> 


OOjaiajTS  Tdtac 

(H  x(  tJ  -a  c  c  c 

U  Q  O  Q  C 

0)  Q  Q  O  O  Q  Q 

18  8  8°.  ^.=-8 

o  lA  CD  o  00 

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I  t-  o 

»  o  a. 


-  Fh    Fh    f-i    OJ 
O    OJ    01    4)   "O 


§     §§c 


m  ■xji-HCM'OQ'  Q<ncrO 

O  votnMD-30  mi-loc3\ 

t-  om-^otn  o\(^CMcn 

2  a-^j^'sa"  '^"'"'''"'■;i' 


H  -»     -to-**  O    P. 


O    O)    41    01  TJ 
H   TJ  -D  TJ    C 


h    Fh  I 

0)    0)    Fh 

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o  >A  o  o    o  £ 


oiAoo    00    -t 

iHiHCMlAr-f      CMIAr-lt 


='-'=-0-8  8°  it 

§cMini~i-«4-  -«--*>op. 

t«  Fh    f.  (h 

-'F^FhC^v  <i)a)^ 

owoioi-a  ■D-oo+j 

i-H-OTJ'ac  eg        o 


OlAQO      00      -C 

i-jrHCM'ni-J     cmKi-io 


Business  Returns /1967  •  All  Corporations 


275 


^-r^ooc^o^  cmoc3 

vOCOCM-OO  Or-rH 

OnOOMC-  ■-3cM\D 

cn'H'Hr^--l'  (^[>^ 


tJ^OHoin      ^  iry  \0 
-■-TCMcn      0>0>CM 


CM  1^  y  u 


\0       VOOtOrHQi       •sftOvO^f 

o     c^(?>c3\ino     iAt-ry\0 
(H     ^-■^l■c^c^(^     ir\cMtDo> 


sar 


jvoto^ic^     c^^^- 


^aa 


m    1 

to  l> 

CM 

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•J 

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§ 

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r- 

D-  CM 

a 

'ft 

o  o 

s 

^ 

asy?!, 

S'^S 

■^ 

0^ 

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u- 

">« 

s 

r^ 

in 

.n     1 

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rti 

a 

P, 

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to 

tn 

"^ 

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jiHincocn     tofrSn 


8C--  >J-      H  n  CM  rH 
\o  (^    c^  to  CO  ■>» 

i-i  Ol      ^  CM  C^ 


^^nfn'^c^     omr-Jo 
>m>i-cM-»t    ^oc^t>■^t 


en     OCT-CM^r-    to-HO 

a\      C-iA->JtDrH     CMinvO 
<M     toc^O■Hn    cMOto 


O  t>  H  O  CT>  P> 
■H  >I  CM  CJ'  OJ  O) 
CT>      lA  to  lj>  -4-  H 


to  O   ^0  CM  CO 


^0  CM  CO     o>  r 

nH   O   rH      CM  C 


CM  MJ  f 


S3; 

tn  CM  r 


H      ^  CM  to  O  to 


5a! 


s 

in  c-  1-1  >t  C;- 
-J-  in  f^  ~d-  -o 

CT\  CO   ^0 

CM 

■"SSK 

CO  O^  JJJ 

iTiO^r-vp-H      OJODi-l 
tOyain-JO      tO{T>'£i 


CM  CO  >o    -^  r-  ry 


(o  O^D^ntoin  o-CMm 

c-  cyot^rHi-l  \ooc^ 

cM  r-^f^o^fnc-  t--«-iin 

CO  fHvf   oCnTcT  CMCtTtO 

CM  1-1  y?  H  O   vO   in 

lA  1-1  f^  r-t  OS 


HC~0''HtO  r-mrH 

o^--tin-^vD  -Hcnn 

rHr^ocMcn  cr  <H  p 

.-I   \D  CM  to  rH  to   Si 

CM  CM  m  (n  rH 


CO  CM  [^     I 

O    r-^    n 
O  to  CT- 


[-      COOCMvDO-l      rHiHvOI 
iH      CMCM-J-iOCO      l>  a-  r-i 
CM      C0'J3rHCM\D      0\£)CT- 


m^O^OO      CUCQCM 

CMt^imoorM     oory 
i-l  nj  tn  >j     \D  CM  CO 


'asi 


to    lO  r-  IX 


fvo  c^  CM  m     m  m  o^ 
tn  o  i>  to     \o  t-  rn 

CM  C-  C^  -J-      n  \D  CM 


o^a^O'in  QOo^ 

lA-J-COJOD  -^-vfCO 

mC^Jr^vOC^  c\)  i-i   t-i 

oT  in   0^"  ri -.J-  t^  O  >t' 


H  en      -O  ■-*   CJ\ 


o  r^  c^  o  CM 
CM  'D  ^o  cy  en 
>j  -J-  m  o  vO 


-4-  m  .O  >. 

-4-  -c  m  vo      .     .  _ 
fH  ■-*  in     (^  ^o  to 


3S8 


CO     ocMiniHCM     ■■o  as  ^ 

so      rHCO-^OtO      COrH^ 

so    -4-ooc^in    -vt\Ot 


>  C-  O      C^  C-;  O  u 


\o  o^  o>  cj^  r- 


^  to  o>     CM  -?  f 


h  CM  O   O       so 


\o  -^  r^ 
lO  -J  rn 


incnocMl>     CMrncoH 

toc^cocom     \o  r-i  ir\  i-i 

CMl>-toy3     intooCM 


~  as  -^t  c 


t  O  -4 


-J-  lO^OCOJCM  'DtOO 

•-{  CM-4''OinCM  OJtHr-l 

•-i  ttOC^taCMvO  CMvOH- 

O  -4   ^   vO  C-  m  ^   CMw 

vO  iH  -»]■   m  (J\  \0  to-- 


as 


m  H  O     O  in  u 
to  C^  i-i     a^  as  c 


1  a^     st  t>  -st 


SC^-H^J--*^  r^CDO     I 

iA--tf-i(nr-t  tocM\D 

en    rHvocj^orn  cMvocn 

en    rH  CO  CD  r-  >t  CM 


C^  to  CT>  CO  -J^ 
rH  C-  <-!  t>  to 
m  CD   •O  O  CO 


o  cn  o\  -4-  •<    o  y 

1-1  r-l  <H  CM  CM      CM 


CM  -f  >43  -*      cn 


&^ 


Jl 


in  CD  c-  O  to 
c-  to  CM  m  > 


CM  m  (^ 


)  H  CM 
i  r-^  fn 


^H  ^COOCOtO  tp-JCMC- 

(n  [^O[>\oa\  -sfomiH 

tn  tn«'-^*^^  cTciTr^o 

CD  JrHCnCOCn  OS  t>   CSI  t~1 

to  ^  rH   H  CM 


O   [>  iH  <H 

CM  o  r-  -^ 
en  t^  cj^  lo 


H  -.t  CM      0>   O   O 


1  -i-  m     \o  c^  o  [>- 


\o  m  vo  en  1- 


CMenl^[^-^^      >ttOr-jU 


cMinomcM     -vf«s]->f 

cnCJ^CJ^C^en      OinCMrH 


--       yD  !>  C^  r-«  en 

CM  S  O   S 

m  o  o  ^o 

M    -4-  CM  to  to  cy 
0     in  H  iH  t~  yj 

m  CM  cM-H 

O      0^   m  "H  i-l  \D 
M       C^   m   (T>   --1   rH 
>      CM  O  O  >!■  CO 

m  o  c^  to 

m  •4-  C^  ■£)  --t 


yD  O  CM  c 
-J  iO   CT.  C 


tn    o  o  tn  CM 

_   -J-      m  -J-  ^D  \D 

^  c^  (ji     in  CM  ON  \o 


cMi>i>cncM     iHmtDtn 

SCMCOfMC-      vOO^t^C- 
c->jmo     \DO--ttn 


ni  O'cocMinrH  c~--j-cM-4 
H  as  jr\  as  ^  OS  Ovotoc^ 
rH     ■omyDtb-*     ocMcovO 


o"cM  >t  CM^cn 
£>  vO  CM  C--   yD 

i"!^" 

a 

Q  -J-  -4-   tr^  O 

-^  t^  in  in  [> 

3S  vD  --)  OJ 

CM  CM  to 

5da 

tn  CM  D-  m  -.r 
r-JincD  cq  C^^ 

^55 

■-j-oocovo     enovcDfn 

CMvDHtOO       ONtnCMO 

rH  iH  en     >j-  en  in 


r-\    en  ■>  \0  si-  I- 


1  \D  O  t 


)   vO  rH  -st       [>  O  to     I 

f  ni  t-  H     to  en  c- 
I  -^  >£)  c^     CO  CM  m 


J  CM  to 

5  1-1  CO 


c-  lO  -^    r 
n  m  vD 
o  -t  o\ 


m  sD  sj    I 

^   tn    rH 

CM  -4-  c- 


C\|   CM   r 

HOC 


cnr'-O-rHCM  >vDCM 

vOrHcnm[>  tn-vfrvi 

CM  m  en  en  -4-  "n  CO 

rH  CM  -t  en  en 


Sen  -J-  M 
^  O  M 


H  rH    tn  cn  CM 


tO'DrHcotn  inrH^ 

njtnt-om  t^tocM 

mincjivor-  vo^^ 

'O-.i-  -^--t  cj\  m  CM  o 

-3-  H  rH  sr  r-  m  [> 

r-i  cn  en  \o  -J-  rH 


SS3 


incnxovO'O    Noocn 
-J-en'Otovo     Osfcn 


tnmC-rHrH     CMo^in 

mCMC^OO      cor-cM 

CM  m  vo  c-     o>  sf  St 


CO  sfvocMsi-cn  cMtnst 

to  rHt'-QNCOO  vDi-(~J 

so  t^CMOMDO  tMO-m 

o  otj^incno  ovcMo^ 

rH  CMOrHvOvD  -J-st-J" 

CM  r-iiACMC-vD  OirON 


SsO  Os  sO  C*  sO  eni— irn 

CMmcoocn  m-j-vo 

CO     >ȣ)-^-5m3  cjiinen 

CO      t>rHvCnitO  CTirHO 

m         sjo^to  c-fn\p 


c^     encMOtoc^     cn-i-c- 

\D      rHOmrHvfl      (j-e^ito 
-st  <~i   est  sO   -O      rHC-OO 


o     a  ? 
^    e  -8 


t-0>rHOm  rHO^sl-O 

tosttntoo  cT^mcMtD 

to-Jtnc^vD  mtomrH 

tMC^srto^-  msfco 

OCM-J'-J-'D  COONst 

(noorH-4'cn  mr-cM 


s 

O'   0>  tn   O^   rH 

sO  so  o  r\  rA 

^   [>  CO  vO  1> 

CM  m  ^  m 

3 

CM 

as  OS  as  r-i  c- 

CO  m  M3 

OS  O  tr\  as  r-t 
O  t>  \0  sO  TS 
to  t>  O  rH  C- 


s3s 


H  CM  St      £>   \0   vD 


rH  CM  St      to  vO  r 


sfootnc^  ^cMinc- 

tOrHr-C-tO  ^Or-t-J- 

^OsfCMC-CM  O^tOOtO 

rHOmCMCO  O-JO 

f-i  <M  \D  sD  CM  C-  cn 


11 

0)   d 
•2  "^ 


\D     sfCnO^tDCM     coOtou 
CM      -Jr-JtDCr<CO      ir\  sD  •4'   f 

O     c-mocno     rHrHr-tj 


as  cnr-^co\o  cMvocn-* 
t^  CMfHC^sjCM  CMmmm 
■,0     cntotnom     toc^stin 


iH  OOst-en^O  sTCT-rHiA 

vO  -^enQvoo  cnocorn 

m  c^r-lcMmco  iHc^tnco 

o  ONoentocM  ^^>toln^n 


t>      sJC^^M^D-^■      -JrHCOCO 
\0      vOtOtnCMC-      rHOvOO 

o    tD^cjNtnvO     cMONino 


o\  sf  c 


\   »0  to  st       tn  r 


|.^ 


If 

c 

c 

■8 

S 

c 

c 

s 

-i 

i 

J  T3  -a 


H  ■«»   ■wa-'W-  o  (X 


<u  -a     T3  "O  o  tJ 


»-<»^ 


o  o 


CM  m  rH    01 


_  tn  o  O  CM 

O  (M  m  rH  ■«■ 

O  ■«-■(«■■«• 

O  u 

-  U    U    U    V 

O  ai  01  0)  T] 

rH  -a  "O  "O  c 


O  m  O  O 
rH  i-H  CM  m  r-< 


■W--W-  o    D. 
0)    0)     h 

•a  Ta  o  +j 

5§oS 

O 
O   O   O    (0 

o  o  q"  a, 

o     '  o 
5*  ■«■■»« 


I      "O  Q  O  •  -P 

-O  O  O      -  0)  H 

1    rH  -«■  -69-«Q-  O  O. 

^1  t4    t4  F^ 

I  0)  73  -a  -a  O  +J 


S5 


c 

c 

g 

c 
"c 

■g 

■  S 
c- 

-g 

f- 

■a 

■c 

■  5 
a 

c 

t 
a 

unde 
,000 
,000 
,000 
0,00 

88° 

O  m  o  O 

tJ 

J  "O  -a  I 
!§§■ 


O    CM   m   rH  ■«*      -«■■«■   O     Di 


-  tn    t,    h    QJ 
O    <ll    0)    0)   — 

S||| 


§     §§c 


3  0    0. 

rS   0) 


l>  O  O  C 

I88i 


9-^-(»-t»    ^-tf 


■«9--W-^-«--<»^    ■«■■« 


»*»■«■     ^  to-  e^M 


276 


Business  Returns /IGG?  •  All  Corporations 


^  <M  \0  CM      O   tA  C- 


■>  to  >J 


n  (M      lA   nH  fi-J 
i-J  -^      to  AJ  -4- 

\D      CO  to   > 


lA       \0-J-'i«JO'       (AvDm 
\D  t^-;jr-iiA      [^CMC 


r  ^  r-l  £> 


a'^g; 


■a  a; 


CM      >A'^(Ml-j^O      -H         •tf'H 
lA      O^CT-HO*      -J  *0"4' 

CM      t*-(ntMCMO      c^        ooc^ 


fi  -8 


>   r^   (^       CO  CO    r 


A    -5  "fi  CO  n  n 

M      [>  if\  (Jv  0^  to 

C-  y3  -^  >H 
CO   O   rS^n 

J>  >£>  p  o  o  u-v 
o         ?5  n  ^  i> 

\D  C-  lA  ^O 

tn  CD  -t  t-H 

0  CO  C-  VO  to  rH 
O  CM  -JD  m  C?  CM 
'I      ^0  <n  u-i   CJ'   (?> 

■-H  lA  CD  >0 
\0  \D  CO  CT> 
CM  t>rn>t 

fn>tr-r-iA     \D(npo> 

CMCMO^'A-.t      CDC-tOCD 


lA  omcocMcg  c--q-jc^ 
lA  r^-4■toc^Al  r-cFcB'-i 
\D     ^-^-to^£>CT•     ojeocn<-i 


^  to  ^£^  ^0  O' 


lA  r~*  Ci 


en  -^  c^  ^ 


(S  -s 


■i>ti-Hvo    piA-nt 

^O^C^lA      ATQC-C 


(J-      Ai(T.CTvOCM      CDI^-CMU 


,!■  ■^rHO'i-IC--  ^OAJ 

-J  OiArH-J-Ov  lACM 

rV  O-OtO-^-AJ  tOCT- 

fn  i-i  (Sj  tn  fH 


to     ^-J-JviA     (ntoo\r 

m      r-tv£)u-i-4-iA      r-(cMmC 
lA  1-1  Si      -J'   AJ  lA 


Ji 


o 

8,134 
19,478 
57,560 
71,973 
06,152 

65,550 
09,363 
99,792 

o 

l^SsS 

n  to  o 

to 

s 

-"SSSJ 

^Sfl 

o  >  >r  vo  a 
tA  c^  E--  en  -s 


\0      OOOAJO  C-IACM 

-^      0->l-.HCMr-J  0>SvO 

.H  CM^tnr-jQ  CO  c~  n 

S--"  "*  H  -^  r-  Aj  *D 

■-I  en  CO  \o  00 


f^  ij  2  n  lA  fn 

>t  r-i  \0  t>  o  u- 


CM  'Jf*  jn 


tn  CO  ov  r-  u 


\D  to  a^  m  o 


tn     c-osmmo     AJtoo^ 

^       rH\OtOOrH       O^CDC- 

r-  i-i  ^  to    to  lA  c^ 


->r   ^O  vO  CM  C-      vD  > 

r^  en  o  A]     \D  C 
r-J  en  VO    to  »J 


(n        Ajiocovp    (ncoc-- 

vO  H  --J-      lA  (n  o* 


CM      -J-0--l-CT>fn  CMCOAJI 

3J■c^g^o^  ■-J--J1A 

-4-r-AJin\0  IJ>r-fCM 

£>     cTcM  rn  CO  o  t^fno 

\0      r-t  -^  r-j  Q'  -t  >fCT-AI 

C--  r-J   CM  t^  i5  O  CO 


o^     >AC^lH•o■-^     ia       -j-     i 

■Ht-CO^CnCMCQ         -J 
CM      eOiHt^CMC-      O  (M 

O      l-^0^'d'>^^O      rHPJ     i-T 
C-  rH  CM  lA      CD — -to 

fn  H 


O'      -J-iH-sfCT^AJ      tOOt-r 

\0     fntoa>cnM)     CMm^c 

AJ  rH   ^  CO       C^   \D   O 


CM  CnCMlACDO^  kAOiOf-H 

\j3  1A\0C0-J-CM  cnAJiHr-i 

•-]  r-i  a^  r-i  ir\  (J-  -o  c>  o  o 

\0  r-COCn--l-0  <HrHlAtn 

O^  tn\OrHlA  OAlt^CM 

\D  iH  tn  vO  O*  vO  CT> 


O  •£)  to  C 
O  ^O  lA  c 
lA  Al  H  u 


cn  cn  o  c- 
t-l  -4-  iH  ^ 
-^   O  CM  CO 


(n     cn^ocncnij'     •o^poic 

CM       "-J-^CMOlA       r-Or-iti 

O  iH  en  C-      \0  "-H  17- 


\0     C*  \0  o^  o^ 


s  a 


CD      lO  O-   rH  C--  O 


Is 


i^oHcn  ocMCMc^ 
[■oj-^cn  CT-tncn*!) 
HO^DtO     Ofn[>-c- 


1A1A[^-J-C0     -j--too 

Scntovotn     ocoQy? 
r-JiArH^t    o-tocnm 


"lH->l-Ov\D       (JV<-lrHtO 
DiAO^iAiH      r--vO>ftO 


I-t      OlAOrHC-      -.tCMlAQ 

3(ncD-4-a»'A    -J<no'-^ 


>£»      CM  CM  rn  -vt  K 


O^      CMCMOtOiA      O'  C 

CO     lAfncnc-"-*     ^       o 
tn     t^iACMcntn     cm.^ 


&  ' 


lACM\OlACM      OC--«fcn 


HrHtOt-AJ     a>c---i    I 

■\\D<nOJ->l-      CO-HxD 


JCCMCM  ^-0^tOtn 

SvO-^tH  Al^ffHkA 

^c[>r-  r-t>(no 

TtncMcn  toritoiH 

i-i  CM  H  i-J  CM 


jSS^ 


o  n  \D  iH 

lO  AJ  Qv  C 

to  ^£^  CO  >o 


\o  tn  >t  -4-  r 


lA  tn  \o  tn  c^  tn 
•4-  ->f  r-  CO  lA  o 

(?•   lA  CO  -*  Sj-  lA 


CM  <n  cn  vD  f 


icMtno     n'OOAj 

Svo  rn    i-l  tn  CO  CM 
l>   O-      rH  to  O   r-l 


AJ     cD[>'-i-^fn    totntniA 

r^      OS^O-J-IA      a^  t~  O  ■■O 

a-     tnAjO'H'O     c^c^^r^cM 


■>  r-   >  ^      CD  CM  f 


r-i      Ot-vO-t-^      tOOCMCM 
CO      iH  Al  nH  D- 

CM  pH    -<     rH     .H  fgr-l 


to    r-  >f  >o  CO  «o 


C-   CM  iH  C 
C-  vO  05 


CM       up  tn 

3     SS 

0  ?M  0  >!-  0 

CM  CM  CM         CM 

-^tn  CM 

CD      vDC-Omr-(      vOmMi-l 
\D      O'C-rHpr-      lAfn-Hi-l 

o    m-4-cocMiA    fn\ocM--i- 


f 

733 

079 

738 
945 
423 

0  tn  -.r  CM 
£?  !!Il  n  te 

C^  H  H  > 

g 
f 

5,170 
10,274 
18,134 
24,333 
53,161 

65,492 

30,008 

558,344 

1,556 

2 

«JD  CM  CM  IQ  lA 
0   Al  \D  3  to 

tn   0   CM  0^ 

s 

^CM  ^  VO 

kA  yD  tn  vo 

CM 

cn  -J  to  vo  to 

0  .H  tn  >r 
«A  tn  iO 

a 

\0  Q  0^  m  Ov 
m  ^  vO  «o  0 
oj  ON  >f  vD  in 

vD  c-^--j  n  uC 

0  S  3 

0 

£^  nj  03  -*  >f 

I>  lA  a> 

i 

en  C--  r^  o>  en 

tn  lA  iH  &  \D 
r-i   P-   [-   tJ^CO 

ir,  it  >o 

g 

s 

sssgs 

ass 

HtOtnO      rH-^OJO 


6  : 
li 


J-J-CMOCD      C^tn\D 


<  o  tn  o^  CO     CM 


2  e- 


[^  O^O^CMCOiA  C^COI>l 

o  m^-\o>--(.H  o^<^c^ 

lA  iAiAf--J-C-  u-i-j-tn 

to  cocntniAvD  fMto£?- 

tn  mtno-to^  cMoto 

O  "-im-OO  CMCT-vD 


)  lA  o  tn  CO  o  I 

\  tn  lA  o  en  lA 

^  ^  CD   ^0  CM  tn 


tn  cj^  u 

r-l  \0  C 


^  tn  CM  o  \o  vo 

J  (7-  to   \D  CM  C^ 


O'OrHO-vO  CMO\C^I 

AJf-lAOCO  \o^tn 

>l-CMrH-00-  IAC--1A 

Ajcnc-c-o  CD-*0^ 

fMl>lACJAJ  f--JC-- 

iH  tn  C-  fe  lA  lA 


iH 

(; 

a 

CO 

»A   Cr 

0 

(.:•> 

a 

S)S 

:q 

0 

t-1 

atL 


ov  o  en  o  -: 
CO  CD  >j  o  c 

lA  CO   lA  CO  r 


^  CO  ^  u 


CM  >f  (J>  « 
to  VO  -vt  O 
CM   (Jv   tjv 


•-f  rMC-iAOo*  Qvtncoc- 

r-  oo-^-^tn  oc^Hr^ 

rH  tOtnvDOH  CM->4-tDtD 

lA  rHC-cnOH  0-4-CMCM 

C^  AJ  lA  CO  -H  C-  CM 


CMQiA\00  Q^  O   Q  >t 

tnocoAiiA  AJCD(n[> 

[r-oo^-4--J-  cncomtn 

>ocMcn>tr'"  sDcovocn 

fnc^cocnlO  vocoiacm 

i-H  en  c^  c^  lA  to 


^      lAiHA)-.J\D      ^vOtOCO 


en    cn-4--j'iA'A    c-iACDC'- 

■^J■       CnON<D\DCM       -J-rHlAO^ 
\0  CM  ^   O      (3  >f   CM 


3  lA  -d-  C 


a:i.2 


en  en  --J-  tn  CO 

cr  lA  i>  lA  C-- 

>o  o  m  o  60 

c^  CD  CO  cr  c- 


-H  r-co  --t 

CM   0^  CO  \0 

CM  c^  ov  r- 


i  (jv  \o     CO  r-  CO  >o 
^  CTi  >A     >t  o  tn  o 


3  iH  -4-   O   O  lA  K 

50   >-l  CO  1>  C-  -V 

en  ^  AJ  t^  CO  ti 

^'-nT-ZnT-J'  cm 


vO  CT>CD-Nt^>A  vOCMOC^ 

en  vOcnc--cnt^  QuiiAcn 

i-l  -vfCMAJcnOv  -^oHtM 

lA  [>  ia'ia"\d">o"  vo"cMiH>r 


C^      S  > 


S  (^ 


So    CM       lA   r- 


O   CM   lA   r-) 

o  ■«■■«■  ■» 

•>  F^  ^  Li  (U 
O  0)  OJ  aj  -D 
iH  -O   "O  -D    C 

■»gggS 


)  O  O    If 
)  o      *■+■ 


0  -  at  t. 

lA  rH    L.    O 

01  lU    Li 

T3  -a  o  +j 
§§o§ 


o  -w-t^-te- 


nH  -a  "o  "o  I 


W  W  O    o. 


IIqI 


O  lA  o  o     o  c 


O   "A 


Q  Q  O    (U 


lA  O  O   CM 

§CM   "A   rH  «■ 

O    U    lU    0)   T) 
r-H   TJ  TJ   13    C 

*§§§! 

01  O  O  Q  Q 

18885- 


oiAoo    00    »t 


5     -  a)  t 

tA  rH    (h  O 

■««■<*  O  p, 

S  o) 

t^  u  t-. 

<U   V   u 

■O  T3    O  -P 

§§ol 

o  o  o  to 


8§  -g 


lAOOfM      uSrHfcO 
CM  "A  iH  ■«■     ■•?■■•>  "    " 


'§§§ 


u  t.   ~  Z 

a>  111  (1 
■O  "D   o  ♦? 


§  §§ 


3    -^»o    QoSo 
0*0(50    00    -t 


Business  Returns/1967  •  All  Corporations 


Table  5.5— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS, 


COST  OF  GOODS  SOLD,  GROSS  PROFIT, 
SELECTED  INDUSTRIES 


AND  NET  PROFIT,  BY  SKE  OF  GROSS  PROFIT  AND 


277 


Industry  and  size  of  gross  profit 


Gross  profit,  total 

il  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

il0,006  under  $25,000.., 
$25,000  under  $50,000.., 

$50,000  under  $75,000. . , 
$75,000  under  $100,000. , 
$100,000  under  $500,000, 
$500,000  or  more 

No  gross  profit 


Grose  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 

$50,000  under  $75,000. . 

f 75, 000  under  $100,000. 
100,000  under  $500,000 
$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 
$500,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$1D,C00  under  $25,000.. 
$25,000  under  $50,000.. 

$50,000  under  $75,000. . 
$75,000  under  $100,000. 
$100,000  under  $500,000 
$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 

$50,000  under  $75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 

$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


Numtar  of 
returns 


Business 
receipts 

(TTiautand 
dot  I  or  a) 


Cost  of 
goods  sold 

(Thouamd 
dotlora) 


Gross  profit 
or  loss 

(Thotjaend 
dollara) 


Net  Income 

(less 

deficit) 

(Thouaa^d 

dollara) 


All  industries 


1,200,701  1,278,745,923     901,742,283     377,003,640 


66,055 
37,884 
84,474 
203,459 
226,627 

137,979 
93,476 

290,225 
60,520 

333,659 


683,854 

740,815 

2,484,137 

12,342,466 

29,190,298 

31,257,888 
29,167,416 
237,556,209 
935,322,840 
6,253,624 


1S,040 

1,573 
1,106 
2,129 
3,422 
3,452 

1,782 

1,284 

2,932 

362 

3,720 


11,023 

1,158 

468 

985 

l,6ia 

1,834 

993 

455 

2,670 

847 

3,418 


334 
376 


435 
148 


3,218 


286 
548 

343 

233 

1,025 

241 


50,049 

3,462 
2,085 
3,838 
9,998 
10,020 

5,007 
3,538 
10,390 
1,708 

8,215 


601,558 

609,333 

1,896,064 

8,954,562 

21,018,572 

22,818,279 
21,099,713 
177,587,057 
647, 157, 145 
6,856,064 


82,296 

131,482 

588,073 

3,387,904 

8,171,726 

8,439,609 

8,067,703 

59,969,152 

288,165,695 

602,440 


73,272,754 

'52,661 
'39,431 
'51,898 
67,135 
538, 128 

723,623 
765,854 

6,915,509 
64,406,495 

4,908,975 


Number  of 
returns 


Business 
rec  'IptB 

(n.maend 
dollara) 


Cost  of 
goods  sold 

(Thotiaaid 
dollara) 


Gross  profit 
or  loss 

(Thouaand 
dollara) 


Net  income 

(less 

deficit) 

(Thotiaeatd 


••> 


Agriculture,    forestry,    and  fisheries 


Total 


27, 533 

2,424 
1,623 
2,699 
5,229 
6,015 

2,842 
1,972 
4,257 
473 
4,915 


8,323,834 

18,935 

26,552 

67,612 

392,318 

"749,899 

994,146 

541,265 

2,848,221 

2,684,886 

531,477 


5,950,938         2,372,896 


15,936 
21,055 
49,037 
303,305 
537,032 

820,862 

372,374 

2,047,610 

1,783,727 

573,157 


2,999 
5,497 
18,575 
89,013 
212,867 

173,284 
168,891 
800,611 
901,159 
41,680 


272,054 

'321 
'5,094 
'5,295 
'4  584 

u,eo3 

18,176 
21,4^ 
112,159 
121,766 
'89,082 


Agriculture,    forestry,   and  fisheries^Continued 


5,378,768 

11,753 

21,040 

55,310 

252,718 

371,412 

394,046 

326,794 

1,820,327 

2,125,363 

465,435 


3,649,683  1,729,085 


9,751 

17,273 

40,662 

195,023 

247,553 

287,392 

216,831 

1,256,305 

1,378,843 

500,135 


2,007 

3,767 

14,643 

57,695 

123,859 

106,654 
109,913 
564,022 
746,520 

34,700 


221,335 

'1,172 
'3,077 
'3,284 
'427 
11, 637 

10,170 

14,126 

88,473 

104, 889 

'73,857 


Other  agriculture,    forestry,   and  fisheries 


9,493 

851 

518 

571 

1,806 

2,562 

1,060 
687 

1,326 
112 

1,195 


2,945,066         2,301,255 


7,177 
5,512 

12,302 
139,600 
378,487 

600,100 

21A,471 

1,027,894 

559,523 

66,042 


6,185 

3,782 

8,375 

108,282 

289,479 

533,470 
155,493 
791,305 
404,884 

73,022 


643,811 

992 

1,730 
3,927 
31,318 
89,008 

66,630 

58,978 

236,589 

154,639 

6,980 


Mining 


Total 


12,660,206 
14,348 
5,835 
29,850 
89,373 
247,621 

194,738 

124,868 

1,691,493 

10,262,080 

94,238 


7,261,392 
12,745 
4,178 
22,794 
62,592 
180,372 

132,567 

85,537 

1,118,079 

5,642,528 

148,123 


5,398,814 

1,603 

1,657 

7,056 

26,781 

67, 249 

62, 171 

39,331 

573,414 

4,619,552 

53,885 


1,786,552 
'7,689 
'1,250 
'2,767 
'7,507 
'3,700 

6,537 

3,707 

60,127 

1,739,094 

'322,296 


Coal  mining 


2,809,296 


17,706 
106,302 


396,089 
2,210,374 

63,291 


12,226 

12,224 
92,590 

57,638 

301,460 
1,620,049 


5,482 
13,712 

7,540 

94,629 
590,325 


81,323 


'■1,130 


'909 
'3,551 


11,977 
72,072 

'15,636 


Mining—  Continued 


Other  mining 


2,684,331 

13,563 

17,958 
56,563 

57, 947 

52,842 

598,367 

1,886,591 

2,477 


11,451 

12,973 
35,975 

36,268 

32,811 

364,335 

1,087,678 

4,393 


4,985 
20,588 

21,679 

20,031 

234,532 

793,913 

1,916 


232,208 

'3,516 

'5,770 
3,307 

4,570 

758 

25,274 

207,535 

'9,784 


Metal  mining 


107 
49 


2,032,805 


44,611 
1,982,617 


1,492 


28,603 
1,229,128 


1,782 


770,544 


16,008 
753,489 


Crude  petroleum  and  natural  gas 


5,892 
865 
342 
592 
981 
893 
616 
163 

1,103 
338 

1,393 


5,133,774         2,321,453         2,812,321 


8,066 

3,128 

11,422 

51,601 

81,494 

94,809 

48,330 

651,926 

4, 182,498 

26, 978 


6,911 

1,895 

7,153 

35,618 

49,135 

56,651 

34,736 

423,681 

1,705,673 

71,012 


1,155 
1,233 
4,269 

15,983 
32,359 

33,158 

14,094 

223,245 

2,476,825 

44,034 


Contract  construction 


112,333 

5,891 
3,973 
7,983 
21,822 
24,806 

12,828 
9,096 

23,041 
2,882 

10,847 


65,691,460       54,436,405        11,255,055 


202,733 

157, 116 

443,731 

2,117,244 

4,670,786 

4,296,180 

4,Z37,291 

25,668,254 

23,393,120 

1,136,776 


194, 615 

U3,347 

387,970 

1,751,096 

3,772,326 

3,513,589 

3,443,533 

21,139,289 

20,085,585 

1,193,094 


8,123 

13,769 

55,761 

366,148 

398,460 

782,591 

788,703 

4,528,965 

3,312,535 

56,318 


Contract  construction— Continued 


General  contractors 


42,001,371 

131,375 

104,973 

281,350 

1,336,636 

2,5U,357 

2,298,100 
2,194,734 
15,152,399 
17,987,442 

980,020 


36,109,490 

126,527 
97,690 

254,607 
1,166,312 
2,155,366 

1,993,191 

1,889,903 

13,044,095 

15,381,799 

1,024,797 


5,891,381 

4,848 

7,238 

26,743 

170,324 

358,991 

304, 909 

304,331 

2,108,304 

2,605,643 

44,777 


1,004,271 

'15,847 

'3,883 

'4,540 

'30,093 

15,813 

31,694 

39,476 

331,456 

640,195 

'97, 679 


Building  construction 


37,284 
2,885 
1,878 
3,396 
8,778 
7,567 
3,939 
2,437 
5,799 
606 

7,057 


26,105,041 

117,915 
97,583 

263,545 
1,234,989 
2,053,425 

2,020,849 

1,715,846 

10,049,790 

8,546,099 

623,035 


23,093,330        3,006,161 


113,871 
91,078 

239,791 
1,086,517 
1,735,994 

1,780,692 
1,505,647 
8,929,204 
7,566,086 

650, 826 


4,044 

6,505 

23,754 

148,472 

272,431 

240,157 

210,199 

.,120,536 

980,013 

27,791 


50,719 

851 
'2,017 
'2,011 
'4,157 
2,166 

8,006 
7,318 
23,686 
16,877 

'15,225 


360,815 


'1,491 


785 
361,521 

'154,505 


1,112,206 

'6,248 

335 

'1,010 

'835 

'2,095 

144 

1,908 

22,091 

1,097,916 

'142,371 


1,676,598 

'23,012 
'9,020 
'10,691 
'48,957 
33,404 

76,243 
88,071 
653,332 
916,728 


133,440 


471,234 

'7,035 
'3,069 
'3,725 
'25,361 
21,459 

29,576 
31,256 
190, 294 
238,339 

'59,087 


278 


Business  Returns/1967  •  All  Corporations 


Table    5.5~NUMBER    OF    RETURNS,    BUSINESS    RECEIPTS,    COST   OF    GOODS    SOLD, 

SELECTED    INDUSTRIES- 


GROSS    PROFIT, 
— ConCinued 


AND  NET    PROFIT,    BY   SIZE  OF   GROSS    PROFIT  AND 


Industry  and  size  of  gross  profit 


Number  of 
returns 


Business 
receipts 

(rhomand 
dollars) 


Cost  of 
goods  sold 

(  Thousand 
dolUis) 


Gross  profit 
or  loss 


(Thousand 
dallara) 


Net  income 

(less 

deficit) 

(Thousand 

dollars) 


Number  of 
returns 


Business 

receipts 

doIlarM) 


Cost  Of 
goods  sold 

(Thousand 
dollars) 


Gross  profit 
or  loss 


Net  Income 

(less 

deficit) 

(Thouamd 
dollars) 


Contract  construction — Continued 


Gross  profit,  total 

$1  under  $2,500 

42,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500, 000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  'jnder  $2,;'C0 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500, 000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000., 
$100,000  under  $500,000 
$500,000  or  more , 

No  gross  profit , 


Gross  profit,  total 

$1  under  $2,5uO 

$2,500  undor  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,030 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000 

$500,000  or  more , 

No  gross  profit , 

Gross  profit,  total , 

$1  under  $2,  500 , 

$2,500  under  $5,000 , 

$5,000  under  $10,000 , 

$10,000  >i'id.?r  $25,00fJ 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500, 000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$lC,COr:  loader  $2^  OOu 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500, 000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


General  contractors — Continued 

Specia 

L  trade  contractors 

Other 

general  contractors 

12,765 

15,896,330 

13,010,610 

2,885,720 

533,037 

62,031 

23,635,420 

13,284,155 

5,351,265 

670,330 

577 

441 
1,221 
2,453 

13,460 

17,805 
101,547 
455,932 

12,656 

(') 
14,316 
79,795 

369,372 

804 

2,939 
21,852 
86,560 

18,312 
I') 

1815 
14,232 
'5,646 

2,336 
1,893 
4,107 
11,696 
14,787 

71,278 

52,138 

160,893 

771,543 

2,156,429 

68,088 
45,657 
132,178 
577,931 
1,616,960 

3,190 

6,481 

23,715 

193,612 

539,469 

'7,165 
'5,137 
'6,192 
'19,262 
17,591 

1,068 
1,101 
4,592 
1,102 

277,251 

478,888 

5,102,609 

9,441,343 

212,499 

384,256 

4,114,391 

7,815,713 

64,752 

94,632 

987,713 

1,625,630 

2,118 

8,220 

141,162 

401,856 

7,820 
5,558 
12,615 
1,171 

1,997,624 
2,042,178 
10,493,110 
5,890,227 

1,520,007 
1,558,397 
8,080,239 
4,634,698 

477,617 

483,781 

2,412,871 

1,205,529 

44,524 
48,575 
321,978 
275,418 

1,158 

356,985 

373,971 

16,986 

133,592 

2,616 

156,756 

168,297 

11,541 

'35,761 

Manufacturing 

Total 

Food  and  kindred  products 

Total 

184,966 

575,215,437 

402,366,221 

172,849,216 

40,718,702 

16,268 

80,499,853 

61,276,880 

19,222,978 

3,299,785 

7,188 
3,529 
7,705 
21,204 
28,259 

105,225 

180,360 

315,720 

1,716,715 

4,196,918 

95,914 

168,120 

261,350 

1,361,018 

3,163,046 

9,311 

12,240 

54,370 

355,697 

1,033,872 

'11,962 
118,549 
131,479 
173,601 
10,306 

\             400 

367 
1,376 
2,618 

99,856 

60,372 

236,111 

599,022 

99,070 

54,840 
212,169 
503,417 

786 

6,032 
23,942 
95,605 

'1,630 

190 
'5,127 
'2,567 

20,022 
14,136 
60,597 
22,323 

5,016,340 

4,839,396 

54,094,177 

504,750,586 

3,796,146 

3,610,620 

40,503,174 

349,406,833 

1,220,194 

1,228,776 

13,591,003 

155,343,753 

63,745 

113,756 

1,380,480 

38,786,006 

1,421 
1,029 
5,493 
3,067 

727,452 

694,706 

8,196,613 

69,835,226 

640,665 

604,919 

6,869,411 

52,292,389 

86,787 

39,787 

1,327,202 

17,592,337 

'1,247 

6,541 

112,511 

3,191,114 

12,057 

1,354,066 

1,528,741 

174,675 

1389,626 

1,324 

133,010 

U3,362 

5,352 

'18,468 

Food  and  kindred  products — Continued 

Meat  products 

Dairy  products 

2,098 

}    14; 

377 

21,849,037 

(') 

101,265 
115,701 

19,583,343 

99,262 
102,100 

2,265,744 

2,003 
13,601 

260,873 

12,829 
1 1,452 

3,094 

(^) 

(') 
j              217 
\              304 
497 

11,331,840 

33,031 
29,681 
157,086 

9,417,879 

'^> 
31,542 
24,986 

140, 175 

2,413,961 

<^> 
(') 
1,489 
4,695 
16,911 

424,803 

361 

1,097 

965 

150 
196 
811 
415 

153,090 

269,775 

2,578,068 

18,629,914 

142,743 

252,597 

2,371,519 

16,613,846 

10,342 

17,178 

206,549 

2,016,068 

IIO8 

1,886 

3,734 

259,870 

281 

173 

1,073 

484 

194,943 

162,148 

1,832,023 

9,364,770 

177,764 

146,601 

1,565,083 

7,273,639 

17,179 

15,547 

266,940 

2,091,131 

14,061 

'118 

18,087 

408,514 

221 

9,314 

9,815 

501 

13,333 

262 

36,281 

37,243 

962 

'3,765 

Food 

and  kindred  products — Continued 

Beverages 

Other  food  products 

2,877 

12,607,156 

7,460,556 

5,146,600 

831,497 

3,199 

34,211,775 

24,815,102 

9,396,673 

1,782,612 

{') 

(') 

(^) 

{') 

- 

}             295 

/              528 

\             780 

1,463 

40,339 

39,710 

629 

'1,360 

j                267 
281 

17,506 
42,414 

13,438 
32,405 

4,063 
10,009 

2,685 

1,271 

21,993 

93,507 

233,821 

18,098 
79,683 
228,737 

3,895 
13,824 
55,034 

'2,458 
'3,793 
'3,351 

375 
(  =  ) 
1,223 
598 

72,386 
{') 

784,937 
11,671,227 

50,382 

505,239 
6,848,317 

22,504 

279,698 
4,822,910 

64 

17,462 
808,785 

616 

572 

2,377 

1,571 

306,533 

244,682 

3,001,535 

30,219,315 

269,771 

194,946 

2,427,570 

21,556,587 

36,762 

49,736 

574,015 

8,662,728 

2,858 

3,543 

73,228 

1,7U,945 

223 

127 

296 

169 

I926 

613 

87,288 

91,008 

3,720 

'10,394 

Tex1 

ile  mill  prod 

ucts 

Apparel  anc 

other  textile  products 

6,305 

19,324,613 

15,296,659 

4,027,954 

372,442 

17,053 

20,721,213 

15,909,702 

4,811,511 

733,585 

346 
1.') 

212 
794 
614 

14,054 
(') 
9,987 

72,034 
158,506 

13,539 

3,294 
59,423 
134,621 

515 

1,693 

12,611 
23,835 

132 

I5.OO7 
1143 

345 

416 
1,333 
3,094 

3,181 
I') 

15,2-26 
155,073 
595,571 

2,672 

12,277 
122,525 
482,333 

509 

2,949 
32,548 
113,238 

'788 

'255 
5,444 
'989 

501 

489 

2,291 

1,016 

173,813 

233,670 

2,354,102 

15,802,262 

142,920 

196,531 

2,321,402 

12,418,871 

30,393 

42,139 

532,700 

3,383,391 

11,792 

4,643 

62,103 

312,327 

2,426 
1,518 
5,638 
1,634 

659,862 

589,807 

5,952,292 

12,749,567 

513,940 

453,643 

4,676,101 

9,640,754 

145,922 

131,164 

1,276,191 

3,108,813 

15,169 

10,701 

113,337 

601,891 

266 

53,891 

57,613 

3,722 

119,211 

629 

101,187 

115,741 

14,554 

'35,580 

number  and  wooc 

products,   ea 

cept  fumitui 

e 

FumJ 

ture  and  fixtures 

8,709 

10,040,310 

7,635,597 

2,404,713 

430,358 

6,305 

6,686,058 

4,778,653 

1,907,405 

383,376 

342 

344 

346 

1,220 

1,162 

10,380 

12,512 

14,081 

106,964 

243,834 

9,953 
11,356 
11,439 
87,092 
200,550 

422 

1,156 

2,592 

19,872 

43,284 

'1,811 
13,373 

'966 
15,322 

I557 

{') 

415 
942 

1,059 

0 

(') 
11,112 
94,672 

145,382 

0 

7,874 
78,  U2 
108,533 

3,238 
16,540 
36,849 

(') 
'758 
'5,724 
'3,019 

1,060 
766 

2,727 
741 

319,136 

339,979 

2,567,495 

6,425,929 

253,793 

274,068 

1,937,435 

4,799,856 

65,343 

65,911 

530,060 

1,626,073 

2,091 

14,985 

106,218 

389,563 

641 

479 

1,922 

660 

172,420 

184,116 

1,612,142 

4,464,723 

Ul,523 

142,896 

1,193,786 

3,114,752 

40,897 

41,220 

418,356 

1,349,971 

2,262 

2,391 

49,2U 

339,497 

963 

143,562 

164,190 

20,628 

144,525 

331 

10,340 

13,802 

3,462 

'6,519 

Business  Returns/1967  •  All  Corporations 


279 


Table    5.5— NUMBER  OF   RETURNS 


BUSINESS   RECEIPTS,    COST  OF  GOODS    SOLD,    GROSS    PROFIT, 
SELECTED   INDUSTRIES— Continued 


AND  NET    PROFIT,    BY   SIZE  OF  GROSS    PROFIT  AND 


Industry  and  size  of  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500,000  or  more 

No  gross  profit 

Gross  profit,   total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500,000  or  more 

No  gross  profit 

Gross  profit ,   total 

$1  under  $2 . 500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500,000  or  more 

No  gross  profit 

Gross  profit ,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000.., 
$500,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table 


Number  of 
returns 


Business 
receipts 

(Thousand 
dollars} 


Cost  of 
goods  sold 

( Ihooaond 
dollars) 


Gross  profit 
or  loss 


(Thousand 
dollars) 


Net  Income 

{less 

deficit) 


Number  of 
returns 


Business 
receipts 


Coat  of 
goods  sold 

( Thousand 
dollars) 


Gross  profit 
or  lose 


(Thousand 
dollars) 


Net  income 
(less 

deficit) 
(Thous»)d 

dollars) 


Manufacturing— Continued 


Paper  and  allied  products 


3,83i 


25A 
433 

331 
323 

1,617 
608 


16,821,202 


22,508 
52,983 

95,437 

128,915 

1,530,755 

14,956,632 


11,499,985 


33, 168 

18,403 
36,705 

76,365 

101,302 
1,158,914 
10,075,128 

{') 


4,105 
16,278 

19,072 

27,613 

371,841 

4,881,504 

(  =  ) 


'7,o72 

'1,355 
■■2,514 

■815 

4,022 

32,967 

1,185,404 


Chemicals  and  allied  products 


9,587 

626 

388 

350 

1,093 

1,123 

801 

404 

3,445 

1,357 

1,010 


45,595,084 

2,795 
9,593 
6,042 
74,199 
150,191 

202,117 

108,133 

2,683,215 

42,358,799 

66,062 


27,452,394 

2,062 
8,187 
3,789 
55,962 
107,552 

151,971 

72,822 

1,932,189 

25,117,360 

80,564 


733 

1,406 

2,253 

18,237 

42,639 

50,146 

35,311 

751,026 

17,240,939 

14,502 


4,833,220 

'1,108 
'4 , 202 
■l,633 
■■3,748 
'1,706 

7,123 

89,113 

4,749,519 

'20,909 


Rubber  and  miscellaneous  plastics  products 


330 
806 
765 

596 
547 
1,644 
662 
481 


12,311,421         8,291,124         4,020,297 


684 
{') 
13,974 
44,039 
85,189 

114,992 

165,058 

1,471,246 

10,412,854 

6,203 


428 

11,705 
31,008 
57,648 

78,756 

118,035 

1,102,309 

6,888,358 

8,392 


256 

2,269 
13,031 
27,541 

36,236 

47,023 

368,937 

3,524,496 

2,189 


785,365 
'1,150 

'2,797 
'1,837 
'2,680 

3,174 

2,989 

38,579 

749,595 

'7,000 


Printing,  publishing,  and  allied  industries 


23,050 

1,515 
550 
1,800 
3,241 
4,417 

2,558 
1,542 
5,778 
1,640 

1,352 


21,171,822   13,798,103    7,373,719 


13,266 
11,379 
58,060 
183,049 
452,308 

468,611 

382,084 

3,480,673 

16,122,392 

121,077 


11,309 
9,352 

45,405 
128,259 
290,495 

313,508 

247,252 

2,307,435 

10,445,088 

165,117 


1,957 
2,027 
12,655 
54,790 
161,813 

155,103 

134,832 

1,173,238 

5,677,304 

44,040 


1,670,295 

1,262 
'1,636 
'2,937 

370 
10,941 

10,864 

U,817 

160,344 

1,477,270 

'29,960 


Petroleum  refining  and  related  industries 


108 
157 
436 
185 


(  =  ) 


58,548,077 
(  =  ) 


17,089 

23,856 

57,622 

429,159 

57,988,828 


38,773,160 


11,986 

16,653 

44,131 

327,581 

38,344,006 


(^) 


19,774,917 


5,103 

7,203 

13,491 

101,578 

19,644,822 


{') 


4,284,176 

(') 

'462 

'238 

'220 

1,270 

17,166 

4,266,656 

(') 


Stone,  clay,  and  glass  products 


Primary  metal  industries 


(^) 

237 
297 
532 

217 

371 

1,654 

945 

267 


39,602,928 

(  =  ) 

7,375 
17,895 
135,734 

50,774 

169,345 

1,671,729 

37,548,569 

98,323 


27,723,763 

(^) 
(  =  ) 
5,856 
13,546 
115,504 

37,496 

136,856 

1,267,680 

26,145,640 

101,536 


(^) 

(^) 
1,519 
4,349 

20,230 

13,278 

32,489 

404,049 

11,402,929 

3,213 


{') 

'3,509 

12 

559 

'62 

4,207 

49,451 

2,728,828 

'15,862 


Machinery,   except  electric 


20,065 

642 

318 

404 

1,949 

3,652 

2,695 
1,273 
6,627 
2,508 

1,135 


46,787,278 

13,100 
4,056 

12,589 
150,692 
393,001 

523,942 

311,663 

4,657,784 

40,720,451 

33,909 


30,448,752 

12,135 

3,054 

9,835 

118,018 

260,547 

360,834 

200,545 

3,224,940 

26,258,844 

39,482 


16,338,526 

965 

1,002 

2,754 

32,674 

132,454 

163,108 

111,118 

1,432,844 

14,461,607 

5,573 


'4,970 

'1,071 

'1,697 

'10,110 

3,927 

9,328 

14,128 

285,766 

4,262,814 

'6,433 


Transportation  equipment 


242 

285 
221 
653 
479 

434 

521 

1,443 

850 

258 


78,302,610       59,162,425       19,140,185 


4,966 
8,548 
10,729 
66,372 
91,678 

89,311 

153,349 

1,352,908 

76,524,749 

83,543 


4,650 
7,570 
9,106 
54,893 
73,485 

63,378 

107,684 

1,007,236 

57,834,373 

89, 190 


316 

973 
1,623 
11,479 
18,193 

25,933 

45,665 

345,622 

18,690,376 

5,647 


'1,340 
'2,734 
'1,396 
'3,239 
3,032 

3,789 

3,536 

62,619 

5,349,167 

'24,384 


8,524 


253 

860 

1,612 

892 

741 

2,916 

821 

536 


5,145 

11,559 
67,583 
229,554 

212,193 

222,892 

2,223,196 

10,311,801 

19,995 


8,820,150 

4,199 

9,585 

52,878 

169,760 

155,644 

158,857 

1,571,250 

6,697,977 

27,212 


1,974 
14,705 
59,794 

56,549 

64,035 

651,946 

3,613,824 

7,217 


'610 

'293 
'3,180 
9,800' 

'1,193 

192 

74,206 

742,145 

'22,601 


23,276 

454 

393 

630 

2,245 

3,212 

2,845 
1,945 
3,949 
2,606 

1,077 


Fabricated  metal  products 


32,700,278       23,083,078         9,617,200 


2,481 

7,165 

19,820 

143,260 

424,368 

565,153 

550,126 

6,921,994 

24,065,911 

105,760 


1,885 

5,882 

15,446 

105,095 

304,957 

392,023 

379,492 

4,931,003 

16,947,295 

113,943 


596 

1,283 

4,374 

38,165 

119,411 

173,130 

170,634 

1,990,991 

7,118,616 

8,183 


2,383,702 

1,932 
'1,731 
'3,063 
'5,263 
'1,051 

13,490 

24,209 

348,717 

2,006,462 

'47,395 


Electrical  machinery,  equipment,  and  supplies 


9,802 

600 
410 
371 
1,108 
941 

892 

730 

3,432 

1,315 

935 


3,223 
39,046 
10,319 
92,936 
151,816 

160,833 

186,683 

2,704,085 

38,898,531 

250,733 


2,388 
37,531 

7,761 
74,953 
118,297 

104,592 

122,477 

1,853,086 

26,845,082 

270,660 


13,081,255 

835 

1,465 

2,558 

17,983 

33,519 

56,241 

64,206 

850,999 

12,053,449 

19,922 


3,180,028 

'399 
'1,533 
'1,420 
'3,376 
'3,018 

'2,245 

5,618 

139,299 

3,052,152 

'50,722 


Other  manufacturing 


15,553 
815 
(  =  ) 

735 
2,368 
2,398 

1,593 
1,302 
4,535 
1,656 

1,284 


30,571,290 

2,592 

(') 

20,654 

162,310 

270,692 

456,438 

356,243 

3,784,739 

25,513,362 

112,571 


1,625 

(=) 

15,713 
123,317 
186,656 

362,085 

244,110 

2,771,366 

15,540,560 

125,778 


11,321,711 
967 

4,936 
38,493 
84,036 

94,353 

112,138 

1,013,423 

9,972,802 

13,207 


3,035,380 
'671 

'4,173 

'4,771 

529 

11,290 

13,349 

138,365 

2,881,602 

'30,888 


280 


Business  Returns/1967  •  All  Corporations 


Table   5.5— NUMBER  OF   RETURNS, 


BUSINESS    RECEIPTS,    COST    OF   GOODS    SOLD,    GROSS    PROFIT, 
SELECTED   INDUSTRIES— Continued 


AND   NET    PROFIT,    BY    SIZE   OF   GROSS    PROFIT   AND 


Industry  and  size  of  gross  profit 


Number  of 

returns 


Business 
receipts 

(  Thousand 
dollars) 


Cost  Of 
goods  sold 

(Thousand 
dollars) 


Gross  profit 

or  loss 

(Thousand 
dollars) 


Net  income 

(less 

deficit) 

dollars) 


Number  of 
returns 


Business 
receipts 

(  Thousand 
ihllars) 


Cost  of 
goods  sold 

(  Thous^d 


lollai 


Gross  profit 

or  loss 

(Thousand 
dollars) 


Net  income 
(less 

deficit) 

(Thousand 
doll  arm) 


Transportation,    communication,    electric,    gas,    and  sanitary  services 


Gross  profit,    total 

$1  luider  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  :indf.-r  $J,!'00 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 

Gross  profit,    total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 

$500,000  or  nore 

No  gross  profit 

Gross  profit,  total 

$1  under  $2, 500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  ncre 

No  gross  profit 


Gross  profit,    total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1   under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $500,000... 
$500,000  or  nore 

No  gross  profit 

Footnotes  at  end  of  table. 


Total 

Transportation 

Total 

M),665 

98,617,279 

57,681,530 

40,935,749 

10,677,176 

47,474 

44,290,204 

30,057,828 

U,232,376 

1,686,151 

3,857 
2,421 
6,637 
12,240 
10,677 

35,312 
34,440 
137,890 
643,479 
1, 190, 122 

30,210 

26,080 

92,253 

438,720 

808,011) 

5,102 

8,360 

45,637 

204,759 

382, 112 

^3,208 
'719 
'2,799 
5,171 
27,328 

2,444 
1,712 
5,799 
10,021 
8,243 

28,616 

25,372 

123,445 

537,679 

966,241 

25,558 
20,025 
83,415 
372,035 
670,898 

3,058 

5,847 

40,030 

165,644 

295,343 

'2,502 

363 

129 

3,867 

33,381 

6,284 
4,097 
11,302 
3,154 

1, 110, 945 

942,825 

6,355,503 

88,166,763 

730,391 

591,465 

4,076,329 

50,888,072 

380,554 

351,360 

2,279,174 

37,278,691 

37,352 

36,9ia 

272,749 

10,304,384 

4,955 
3,111 
8,870 
2,319 

938,475 

744,564 

5,348,043 

35,577,269 

636,804 

477,225 

3,557,437 

24,214,431 

301,671 

267,339 

1,790,606 

11,362,838 

31,008 

25,2U 

192,553 

1,402,138 

5,380 

573,706 

622,015 

48,309 

'74,268 

3,498 

553,385 

581, 102 

27,217 

'33,332 

Transportation— Continued 

Local 

Trucking  and  warehousing 

8,727 

2,516,385 

1,607,114 

909,271 

1^4,964 

24,440 

13,754,082 

9,310,903 

4,443,179 

415,954 

395 

435 

2,752 

2,434 

1,159 

3,856 

5,U9 

29,132 

89,040 

115,358 

3,395 
3,663 
10,096 
49,089 
75,122 

461 

1,486 

39,036 

39,951 

40,236 

'32 

'187 

2,730 

4,605 

362 

906 

876 

1,632 

4,740 

4,241 

6,311 

13,726 

51,298 

270,701 

495,811 

5,170 

10,685 

39,665 

190,294 

340,616 

1,141 

3,041 

11,633 

30,407 

155,195 

'1,087 

459 

'1,775 

1,933 

14,249 

408 
253 
652 
238 

64,405 

60,241 

355,093 

1,794,111 

39,539 

37,031 

226,713 

1, 162,466 

24,866 
23,210 
128,380 
631,645 

2,352 

480 
20,220 
1W,434 

2,W3 
2,101 
6,078 
1,225 

424,505 

490,618 

3,549,702 

8,451,410 

262,409 

311,869 

2,306,187 

5,844,008 

162,096 

178,749 

1,243,515 

2,607,402 

18,508 

15,032 

103,976 

264,659 

303 

2,735 

2,916 

IBl 

'402 

1,233 

69,934 

72,774 

2,840 

'6,328 

Transportation  services 

Other  transportation 

6,401 

2,935,124 

1,946,328 

988,796 

142,799 

7,906 

25,084,613 

17, 193,483 

7,891,130 

982,434 

452 

202 

462 

1,589 

1,W3 

12,647 
4,616 
28,1D5 
76,519 
160,424 

12,157 
3,920 
25,115 
51,010 
119,864 

490 

696 

2,990 

25,509 

40,560 

'426 

'152 

255 

38 
4,453 

691 

198 

953 

1,258 

1,700 

5,802 

2,381 

14,910 

101,419 

194, 6;8 

4,336 

1,757 

8,539 

31,642 

135,296 

966 

624 

6,371 

19,777 

59,352 

'957 

243 

'1,081 

'2,709 

14,317 

893 
467 
902 
291 

292,734 

117,529 

582,037 

1,660,513 

239,974 

77,277 

406,004 

1,011,007 

52,760 
40,252 
176,033 
649,506 

5,121 

5,452 

27,762 

100,296 

1,011 
290 

1,239 
565 

156,831 

76, 176 

861,211 

23,671,235 

94, 382 

51,048 

618,533 

16,196,950 

61,949 

25,128 

242,678 

7,474,285 

5,027 

4,250 

40,595 

922,749 

784 

221,920 

231,641 

9,721 

'4,421 

1,178 

259,296 

273,771 

li,475 

'22,181 

Communication 

Electric,   gas,   and  sanitary  services 

6,632 

24,521,278 

12,325,169 

12, 196, 1D9 

4,554,638 

6,558 

29,805,797 

15,298,533 

14,507,264 

4,436,387 

41! 
1,159 
1,265 

3,747 

10,038 
54,282 
101,509 

2,602 

7,215 
33,552 
56,437 

1,W5 

2,823 
20,730 
45,072 

645 

'3,112 

'319 

'9,032 

/         1,203 
I             505 

426 
1,060 
1,169 

5,070 

6,447 

4,407 

51,518 

122,372 

3,442 

4,663 

1,623 

33,133 

80,675 

1,628 

1,784 

2,784 

IB,  335 

41,697 

'1,066 

'1,367 

134 

1,623 

3,029 

979 

561 

1,405 

441 

117, 619 

94,303 

486,465 

23,653,315 

59,281 

45,570 

190,228 

11,930,234 

58,338 

48,733 

296,237 

11,723,031 

4,420 

5,304 

46,531 

4,510,251 

350 
425 
1,027 
394' 

54,851 

103,958 

520,995 

28,936,179 

34,306 

68,670 

328,664 

14,743,357 

20,545 

35, 283 

192,331 

U,  192,822 

1,924 

6,400 

33,665 

4,391,995 

743 

8,478 

12,245 

3,767 

'20,837 

1,1A0 

11,343 

28,668 

17,325 

'20,099 

W 

lolesale  and 

retail  trade 

Total 

Wholesale  trade 

Total 

447,395 

401,450,969 

312,963,916 

88,487,053 

8, 994, 266 

134,720 

181,105,400 

152,207,194 

28,898,206 

3,705,039 

12,283 
8,301 
18,869 
62,994 
86, 661 

144,425 

183,757 

9U,1D5 

4,785,093 

13,545,404 

128,727 

155,080 

781,527 

3,710,458 

10,396,900 

15,698 

28, 677 

132,578 

1,074,635 

3,W8,504 

'20,869 
'20,240 
'35,119 
'37,478 
98,519 

6,067 
3,508 
6,008 
14,585 
18,955 

91,710 

96,059 

498,232 

1,658,554 

4,601,806 

34,109 

84,049 

455,923 

1,414,140 

3,907,738 

7,601 

12,010 

42,309 

244,4U 

694,068 

'10,441 
'3,337 

'16,507 
'5,313 
31,736 

58,470 
42, 817 
134,808 
22,179 

15,293,753 

15,164,805 

126,9W,361 

224,505,266 

11,704,317 
11,469,394 
99, 124,739 
175,492,774 

3,589,436 

3,695,411 

27,789,622 

49,012,492 

248,897 

286,471 

2,553,919 

5,920,166 

16,627 
11,885 
46,979 
10,101 

6,030,176 

5,592,055 

59,047,963 

103,488,845 

5,003,062 
4,565,371 
48,969,502 
87,723,300 

1,027,114 

1,026,684 

10,078,461 

15,765,545 

39,216 

95,270 

1,086,788 

2,437,627 

18,446 

1,781,866 

1,845,826 

63,960 

'62,454 

7,811 

1,581,902 

1,622,321 

40,419 

'521 

Wholesale  tra 

de— Continue 

d 

Groceries 

and  related 

iroducts 

Farm  products — raw  ma 

teriala 

15,565 

38,084,905 

34,033,177 

4,051,728 

375,345 

5,481 

U,  087, 804 

13,131,457 

956,347 

93,879 

434 

191 

687 

1,51D 

2,520 

12,451 

7,906 

106,266 

193, 102 

631,812 

11,840 

7,248 

101,557 

168,717 

539,853 

611 

658 

4,709 

24,385 

91,959 

'747 

'29 

'4,009 

'802 
'2,087 

1             323 

774 
1,113 

52,535 

305,223 
677, 116 

51,030 

291,220 
635,478 

1,455 

14,003 
41,638 

'2,976 

'3,036 
336 

1,813 
1,294 
5,469 
1,650 

702,705 

780,218 

11,205,272 

24,445,173 

592,005 

667,457 

9,946,995 

21,997,505 

110,700 

112,761 

1,258,277 

2,447,668 

8,084 

1,289 

100,168 

273,478 

804 

682 

1,591 

193 

712,517 

831,192 

4,413,117 

7,096,104 

662,057 

772,409 

4,107,436 

6,611,777 

50,460 

56,783 

305,681 

484,327 

1,300 

7,503 

26,702 

64,050 

487 

227, 102 

232,255 

5,153 

'6,036 

(^) 

(^) 

l^) 

(^) 

(^) 

I 


I 


Business  Returns/1967  •  All  Corporations 


281 


Table    5.5— NUMBER  OF    RETURNS, 


BUSINESS    RECEIPTS,    COST   OF   GOODS    SOLD,    GROSS    PROFIT, 
SELECTED   INDUSTRIES— Continued 


AND    NET    PROFIT,    BY    SIZE   OF   GROSS    PROFIT  AND 


Industry  and  size  of  gross  profit 


Number  of 
returns 


Business 
receipts 

(  Thouaend 
dollars) 


Cost  of 
goods  sold 

(Thousand 
dollars) 


GrosB  profit 
or  loss 


(Thousand 
dollars) 


Net  income 

(lesG 

deficit) 

(  Thousand 
dollars) 


Number  of 
returns 


Business 
receipts 

(  Thouaartd 
dollars) 


Cost  of 
goods  sold 


(  ThoUBi 

dolla. 


Gross  profit 
or  lose 


(Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollara) 


Wholesale  and  retail  trade — Continued 


Gross  profit,  total 

$1  under  $2,500 

42,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2, 500 

$2,500  under  $5,000 

45,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,    total 

$1   under   $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

450,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,    total 

$1  under  $2,50C 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000... 
$25,000  under  $50,000... 
$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,    total 

$1  under  $2, 500 

$2,500  under  $5,000 

45,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

450,000  under  $75,000 

$75,000  under  $100,000.... 
$100,000  under  $500,000... 

$500,000  or  more 

No  gross  profit 

Footnotes  at  end  of  table. 


Wholesale  trade— Continued 

Electrical  goods 

Machinery, 

equipment,    and  supplies 

7,352 

9,627,148 

7,721,298 

1,905,850 

277,339 

19,646 

15,796,788 

12,226,405 

3,570,383 

532,011 

(^) 

(') 

n 

(^) 

(^) 

1,061 

9,077 

7,540 

1,537 

'2,107 

. 

- 

- 

- 

- 

610 

18,190 

16,115 

2,075 

348 

359 

15,576 

12,901 

2,675 

H,685 

987 

47,404 

40,509 

6,895 

'3,528 
^239 

968 

60,143 

44,160 

15,983 

'■1,705 

1,872 

147,714 

114,584 

33,130 

968 

108,780 

71,881 

36,899 

'3,373 

3,144 

480,188 

368,081 

112, 1D7 

4,426 

741 

157,731 

113,324 

44,407 

3,442 

2,289 

560,950 

417,540 

143,410 

17,722 

727 

268,209 

206,209 

62,000 

6,231 

1,747 

541,140 

390,504 

150, 636 

19,290 

2,821 

3, 109,442 

2,426,865 

682,577 

72,922 

6,770 

6,161,467 

4,700,000 

1,461,467 

207,298 

602 

5,902,562 

4,841,534 

1,061,028 

201,979 

1,166 

7,830,658 

6,171,532 

1,659,126 

288,801 

531 

19,161 

19,474 

313 

'3,071 

1,242 

34,338 

38,562 

4,224 

'7,961 

Wholesale  trade — Continued 

Retail  trade 

Other  wholesale  trade 

Total 

86, 676 

103,508,755 

85,094,857 

18,413,898 

2,426,465 

305,050 

216,142,387 

157,542,841 

58,599,546 

5,203,385 

H,2t'5 

55,888 

50,881 

5,007 

'6,147 

6,171 

52,583 

44,535 

8,048 

'10,383 

2,669 

67, 866 

58,704 

9,162 

'3,666 

4,792 

87,687 

71,023 

16,664 

'16,903 

3,815 

288,137 

261,282 

26,855 

'5,267 

12,472 

408,522 

321,284 

87,238 

'18,303 

9,<;61 

952,372 

795,459 

156,913 

469 

47,648 

3,076,887 

2,260,243 

816,644 

'32,587 

11,209 

2,703,910 

2,292,445 

411,465 

32,434 

65,919 

8,675,608 

6,289,482 

2,386,126 

63,136 

10,979 

3,896,273 

3,218,136 

678, 137 

58,668 

40,727 

9,008,213 

6,515,221 

2,492,992 

156,202 

7,.435 

3,171,296 

2,528,792 

642,504 

60,957 

29, 963 

9,220,104 

6,636,166 

2,583,938 

184,885 

30,328 

34,158,665 

27,788,206 

6,370,459 

679,698 

85,488 

66,057,92t 

48,816,415 

17,241,514 

1,432,849 

6,491 

58,214,348 

48,100,952 

10,113,396 

1,609,319 

11,862 

119,554,854 

86,588,472 

32,966,382 

3,444,489 

5, 404 

1,240,632 

1,269,574 

28,942 

19,542 

10,531 

198,226 

219,184 

20,958 

'59,299 

Retail  trade 

—  Continued 

Bui 

Lding  material 

5,    hardware,    and  farm  equipment 

General  merchandise 

stores 

28,735 

12,938,201 

9,938,243 

2,999,958 

334,774 

20,032 

44,557,798 

28,520,976 

16,036,822 

1,918,632 

716 

5,720 

4,855 

865 

'883 

900 

7,348 

6,156 

1,192 

'2,604 
'621 

330 

11,605 

10,453 

1,152 

'1,071 

558 

10,570 

8,587 

1,983 

1,010 

34,123 

26, 985 

7,138 

'1,825 
'717 

895 

23,230 

16, 665 

6,565 

731 

3,368 

248, 642 

190,465 

58, 177 

3,342 

194,461 

138,734 

55,727 

'180 

6,692 

1,109,726 

858,938 

250,788 

4,878 

3,719 

471, 155 

339,839 

131,316 

4,906 

4,908 

1,480,798 

1,130,754 

300,044 

26,307 

1,905 

386,881 

269,256 

117,625 

11,089 

3,571 

1,345,383 

1,036,491 

308,892 

27,296 

1,463 

473,755 

347,027 

126,728 

19,657 

7,508 

5,774,132 

4,406,945 

1,367,187 

151,445 

5,304 

3,579,785 

2,454,405 

1,125,380 

104,654 

629 

2,928,072 

2,222,357 

705,715 

129,344 

1,945 

39,410,613 

24,940,307 

14,470,306 

1,781,000 

1,320 

57,940 

59,861 

1,921 

'10,647 

782 

25,038 

25,315 

277 

'1,963 

Retail  trade 

—Continued 

Food  stores 

Automotive  dealers 

21,304 

49,178,482 

38,788,022 

10,390,460 

767,646 

48,752 

52,941,425 

44,585,377 

8,356,048 

558,878 

290 

4,347 

3,926 

421 

'1,127 

864 

9,099 

8,082 

1,017 

'1,194 

172 

4,331 

3,756 

575 

'266 

596 

16,244 

14,162 

2,082 

'2,878 

1,062 

48,555 

40,345 

8,210 

'1,397 

1,373 

66,960 

58,014 

8,946 

'3,258 

3,373 

276,493 

220,661 

55,832 

'3,802 

5,499 

575,280 

478,628 

96,652 

'9,801 

4,616 

824,277 

655,650 

168,627 

'4,768 

8,354 

1,699,980 

1,394,665 

305,315 

6,286 

2,178 

562,374 

427,436 

134,938 

5,642 

5,892 

2,146,661 

1,783,032 

363, 629 

15,173 

1,479 

559,682 

432, 194 

127,488 

4,283 

5,060 

2,537,022 

2,099,517 

437,505 

23,955 

6,300 

7,327,810 

5,873,564 

1,454,246 

82,429 

17,451 

24,746,586 

20,876,742 

3,869,844 

257,543 

1,833 

39,570,613 

31,130,490 

8,440,123 

686, 652 

3,662 

21, 143,593 

17,872,535 

3,271,058 

273,052 

945 

17,523 

17,809 

286 

'3,385 

1,892 

65,892 

70,832 

4,940 

'15,263 

Retail  trade 

—Continued 

Apparel 

and  accessor; 

!  stores 

FUrn- 

ture,   home  fm 

'oishings,   anc 

equipment  stores 

31,895 

12,333,284 

7,919,059 

4,414,225 

462,758 

26,877 

9,471,718 

6,281,712 

3,190,006 

221,629 

503 

5,870 

5,136 

734 

'2,185 

400 

4,076 

3,603 

473 

3,523 

547 

8,262 

6,441 

1,821 

'3,417 

432 

7,656 

6,221 

1,435 

'2,0W 

842 

25,475 

19,464 

6,011 

'2,714 

1,073 

38,883 

31, 172 

7,711 

'2,006 

4,526 

250,335 

169,609 

80,726 

377 

3,967 

232,366 

165,741 

66, 625 

'7,476 

7,809 

788,453 

510,372 

278,081 

19,405 

5,002 

586,945 

403,082 

183,863 

5,893 

4,303 

751,999 

487,717 

264,282 

27,451 

3,981 

773,452 

529,421 

244,031 

W,125 

2,668 

667,766 

439, 166 

228,600 

26,556 

3,002 

758,684 

504,577 

254, 107 

13,076 

9,676 

5,015,352 

3,181,293 

1,834,059 

219,503 

8,374 

4,703,728 

3,122,698 

1,581,030 

127,778 

1,020 

4,819,772 

3,099,861 

1,719,911 

177,782 

648 

2,365,928 

1,515,197 

850,731 

68,730 

806 

5,284 

6,785 

1,501 

'2,073 

810 

13,344 

20,433 

7,089 

'11,018 

Retail  trade 

—Continued 

Eating 

and  drinMng 

places 

Other  retail  trade 

55,798 

11,801,357 

5,501,204 

6,300,153 

286,356 

71,656 

22,920,122 

16,008,248 

6,911,874 

652,712 

469 

2,231 

1,636 

595 

'1,075 

2,028 

13,892 

11, 141 

2,751 

'4,838 

794 

7,037 

4,180 

2,857 

'1,287 

1,364 

21,982 

17,223 

4,759 

'5,349 

2,610 

50,568 

32,877 

17,691 

'5,510 

3,606 

120,728 

95,762 

24,966 

'2,324 

11,486 

448,103 

254,570 

193,533 

'4,879 

12,088 

851,207 

641,835 

209,372 

'6,109 

12,138 

908,976 

474,911 

434,065 

'3,159 

17,590 

2,286,096 

1,652,025 

634,071 

29, 695 

7,020 

819,482 

393,490 

425,992 

4,661 
'228 

10,539 

2,086,566 

1,444,115 

642,451 

51,754 

4,582 

736,451 

339,916 

396,535 

8,139 

2,141,361 

1,437,278 

704,083 

70,290 

15,706 

5,649,734 

2,467,099 

3,1B2,635 

189,989 

15,169 

9,260,802 

6,433,669 

2, 827, 133 

299,508 

993 

3,178,775 

1,532,525 

1,646,250 

107,844 

1,133 

6,137,488 

4,275,200 

1,862,288 

220,085 

1,694 

823 

911 

88 

'3,546 

2,283 

12,382 

17,238 

4,856 

'11,404 

282 


Business  Returns/1967  •  All  Corporations 


Table    5.5— NUMBER  OF  RETURNS,    BUSINESS   RECEIPTS,    COST  OF  GOODS   SOLD,    GROSS   PROFIT,    AND  NET   PROFIT,    BY   SIZE  OF  GROSS   PROFIT  AND 

SELECTED   INDUSTRIES— Continued 


Industry  and  size  of  gross  profit 


Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,    total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 
$500, 000  or  more 

No  gross  profit 


Gross  profit,    total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 
$500,000  or  more 

No  gross  profit 


Gross  profit,    total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 
$500,000  or  more 

No  gross  profit 


Gross  profit,    total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000  ... 
$10,000  under  $25,000... 
$25,000  under  $50,000... 

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Gross  profit,   total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  more 

No  gross  profit 


Number  of 
returns 


Business 
receipts 


Cost  of 
goods  sold 

(Thousand 
dollars) 


Gross  profit 
or  loss 


Net  income 

(less 

deficit) 


Wholesale  and  retail  trade — Continued 


Wholesale  and  retail  trade  not  allocable 


7,625 

(') 

I") 
388 
761 
1,787 

1,116 
969 

2,J41 
216 

(=■) 


42,586 

6,061 
2,913 
5,905 
7,899 
6,284 

3,644 
2,416 
5,884 
1,585 

61,776 


24,860 

4,306 
1,786 
3,466 
4,094 
3,232 

2,447 

1,4S2 

3,340 

708 

23,349 


28,679 
2,724 
1,158 
1,775 
5,142 
5,934 

3,570 
1,959 
4,541 
1,873 

2,369 


22,779 

2,182 
1,055 
1,489 
4,473 
5,253 

3,055 

1,665 

3,308 

299 

1,418 


4,203,182 

(.') 
(  =  ) 

7,351 
49,652 
267,990 

255,364 

352,646 

1,808,469 

1,461,567 

(^) 


{  =  ) 
4,320 
36,075 
199,680 

136,034 

267,857 

1,338,822 

1,181,002 


989,301 

I') 
3,031 
13,577 
68,310 

69,330 

84,789 

469,647 

280, 565 


85,842 

I') 
(=) 

1300 

422 

3,647 

3,479 

6,316 

34,282 

38,050 

(^) 


Number  of 
returns 


Business 
receipts 

dotlara) 


Cost  of 
goods  sold 


Gross  profit 
or  loss 


Net  income 

(less 

deficit) 

(Thousand 

dollars) 


Finance,  insurance,   and  real  estate 


152,734 

15,651 
8,865 
19,006 
33, 502 
28,208 

14,429 
8,236 

20,247 
4,590 

246, 381 


47,071 

54,272 

184,595 

791,132 

1,305,248 

1,182,303 

840,764 

5,135,656 

61,819,956 

436,496 


28,894 

23,092 

53,059 

252,227 

301,343 

299,321 

131,440 

1,217,434 

32,544,641 

480,225 


36,509,546 

18,177 

31,180 

131,536 

538,905 

1,003,905 

882,982 

709,324 

3,918,222 

29,275,315 

43,729 


Finance,    insurance,    and  real  estate — Continued 


Finance 


8,679,844 

8,753 

12,021 

46,232 

148,321 

234,005 

231,691 

2U,282 

1,224,485 

6,561,054 

6,439 


903,935         7,775,909 


3,136 
1,966 
5,550 
21,888 
10,057 

9,707 

7,022 

84,179 

760,430 

7,810 


5,617 

10,055 

40,682 

126,433 

223, 948 

221,984 

206,260 

1,140,306 

5,800,624 

1,371 


3,515,931 

41,287 
32,646 
74,269 
184,925 
181,791 

105,507 

84,441 

550,888 

2,260,177 

5,212,287 


Banlts  and  trust  companies 


13,950 
824 
721 
1,924 
3,462 
2,479 

1,140 
699 

2,061 
638 

358 


3,126,502 

950 
2,549 
13,284 
55,275 
86,934 

69,203 

60,124 

421,063 

2,417,120 


(  =  ) 


1,218 
1,756 


950 
2,549 
13,284 
55,140 
86,919 

69,202 

60,124 

419,845 

2,415,364 

11 


Finance — Continued 


Credit  agencies  other  than  banks 


4,322,218 

5,671 

6,764 

25,795 

74,348 

118,765 

150,033 

131,365 

662,825 

3,146,652 


1,609 
706 
1,924 
8,307 
1,773 

940 

4,623 

46,544 

596,375 

2,852 


4,062 
6,058 
23,871 
66,041 
116,992 

149,093 

126,742 

616,281 

2,550,277 

244 


777,680 

24,568 
11,758 
18,980 
55,021 
43,447 

28,522 

21,675 

155,477 

418,232 

50,188 


Other  finance 


3,776 

930 
406 
514 
342 
572 

57 
235 
483 
238 


1,231,124 

2,132 
2,708 
7,153 
18,698 
28,306 

12,455 
21,793 
140,597 
997,282 

3,831 


238,009 

1,527 
1,260 
3,626 
13,446 
8,269 

8,766 

2,399 

36,417 

162,299 

4,947 


993,115 

605 
1,448 
3,527 
5,252 

20,037 

3,689 

19,394 

104, 180 

834,983 

1,116 


Total 


5,890 

7,732 

19,670 

142,467 

318,777 

373,859 

205,468 

1,433,616 

53,047,658 

333,400 


32,092,554 

2,471 
3,654 
7,732 
53,239 
108,017 

152,338 

35,114 

531,764 

31,198,225 

362,091 


23,462,533 
3,419 
4,078 
11,938 
89,228 
210,760 

221,521 

170,354 

901,852 

21,849,433 

28,691 


3,144,833 

ll,485 

991 

646 

12,700 

28,523 

15,734 

21,306 

54,351 

3,012,067 

'21, 180 


Insurance  — Continued 


gents,  brokers,  and  service 


2,472,017 

4,040 

7,143 

16,586 

105,162 

259,517 

306,772 
168,250 
863,441 
741,106 

10,424 


610, 608 

1,287 

3,410 

6,475 

27,132 

72,685 

117,660 

23,430 

252,225 

106,304 

11,607 


1,861,409 

2,753 
3,733 
10,111 
78,030 
186,832 

189,112 
144,820 
611,216 
634,802 

1,183 


215,860 

H,391 

766 

815 

12,190 

28,482 

16,073 
18,555 
54,284 
86,086 

3,632 


Insurance  carriers 


{^) 


,901 
541 

286 
669 
681 

516 

294 

1,233 

1,574 

950 


53,083,120       31,481,946 


1,850 
(^) 

3,084 
37,305 
59,260 

67,087 

37,218 

570,175 

52,306,552 

322,976 


1,184 
(^) 

1,257 
26,107 
35,332 

34,678 

11,684 

279,539 

31,091,921 

350,484 


666 

1,827 
11,198 
23,923 

32,409 

25,534 

290,636 

21,214,631 

27,508 


Real  estate 


81,469 

6,867 
4,793 
11,326 
20,461 
15,991 

7,215 
3,861 
9,822 
1,132 

182,236 


7,126,016    1,354,962 


32,423 
34,519 
113,693 
500,344 
752,466 

576,753 

422,014 

2,477,555 

2,211,244 

96,657 


23,287 

17,472 

39,777 

177,100 

183,269 

137,276 
89,304 
601,491 
585,986 

110,324 


5,271,054 

9,141 

17,047 

78,916 

323,244 

569,197 

439,477 

332,710 

1,876,064 

1,625,253 

13,667 


Real  estate — Continued 


Operators,  except  developers,  and  lessors  of  buildings 


54,985 

3,245 
3,475 
8,585 
14,886 
10,335 

4,701 

2,466 

6,505 

787 


4,808,493 

10,293 

26,071 

86,080 

343,428 

480, 195 

365,126 

266,935 

1,703,037 

1,527,323 

36,905 


1,267,996    3,540,497 


5,719 

13,513 

26,231 

110,667 

113,518 

79,403 

56,124 

447,678 

415, 143 

43,617 


4,579 

12,558 

59,849 

232,761 

366,677 

285,723 

210,811 

1,255,359 

1,112,180 

6,712 


191,023 

'2,356 
'1,469 
'1,224 
14,741 
31,526 

29,759 

8,915 

44,212 

66,919 

662,817 


Other  real  estate 


26,435 

3,622 
1,318 
2,741 
5,575 
5,656 

2,515 

1,395 

3,317 

346 

49,194 


2,317,523 

22,130 
8,448 

32,613 
156, 916 
272,271 

211,627 
155,079 
774,518 
683,921 

59,752 


586,966    1,730,557 


17,568 
3,959 
13,546 
66,433 
69,751 

57,873 
33,130 
153,813 
170,843 

66,707 


4,562 
4,489 
19,067 
90,483 
202,520 

153,754 
121,899 
620,705 
513,078 

6,955 


7,070,269 

41,786 

32,519 

76,749 

225,171 

265,709 

169,455 

122,798 

702,029 

5,434,053 

6,076,955 


2,395,668 
14,598 
20,635 
49,392 
122,540 
123,300 

74,447 

53,937 

312,137 

1,624,132 

14,369 


342,583 

2,121 
253 
5,897 
7,364 
14,544 

2,538 

3,779 

83,274 

217,813 

5.147,730 


2,923,973 
'94 

'169 
510 
41 

'  339 

2,751 

67 

2,925,981 

'24,812 


409,505 

1,984 
'l,U8 

1,834 
27,546 
55,395 

48,214 

17,051 

96,790 

161,809 

885,848 


218,482 

4,340 
351 

3,058 
12,305 
23,869 

18,455 

8,136 

52,578 

94,890 

223,031 


Footnotes  at  end  of  table. 


Business  Returns/1967  •  All  Corporations 


283 


Table    5.5— NUMBER  OF   RETURNS, 


BUSINESS   RECEIPTS,    COST  OF  GOODS   SOLD, 
SELECTED    INDUSTRIES- 


GROSS    PROFIT, 
-Continued 


AND  NET   PROFIT,    BY   SIZE  OF  GROSS   PROFIT  AND 


Industry  and  size  of  gross  profit 


Number  of 
returns 


Business 
receipts 

(Thousatd 
dollars) 


Cost  of 
goods  sold 


(  ThM.. 

dolio. 


Gross  profit 
or  loss 


dollar: 


Net  income 

(less 

deficit) 

(Thouaend 

dollars) 


Number  of 
returns 


Business 
receipts 

( Thousand 
dollars) 


Cost  Of 
goods  sold 

C  Thousand 
dollars) 


Grose  profit 
or  lose 


(Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


Gross  profit,  total 

4l  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 

$50,000  under  *75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 

$500,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 

$50,000  under  $75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 
$500,000  or  more 

No  gross  profit 

Gross  profit,  total 

$1  under  $2,500 

$2,500  under  $5,000 

$5,000  under  $10,000... 
$10,000  under  $25,000.. 
$25,000  under  $50,000.. 

$50,000  under  $75,000.. 
$75,000  under  $100,000. 
$100,000  under  $500,000 
$500,000  or  more 

No  gross  profit 


Gross  profit,  total 

$1  under  2,500 

$2,500  under  $5,000 

$5,000  under  $10,000 

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

$50,000  under  $75,000... 
$75,000  under  $100,000.. 
$100,000  under  $500,000. 
$500,000  or  core 

No  gross  profit 


197, 665 

15,978 
8,164 
19,769 
43,296 
39,340 

21,772 
12,526 
32,818 
4,001 
22,896 


44,884,821 

108,492 
90, 693 

377,532 
1,734,631 
3,208,473 

3,122,280 
2,463,635 
14, 709,  &43 
19,069,442 
325,867 


25,908,950 

89, 118 

62,570 

240,729 

1,026,777 

1,811,  Wl 

1,794,022 

1,390,106 

8,305,435 

11,189,052 

442,993 


18,975,871 

19,374 

28,123 

136, 803 

707,854 

1,397,332 

1,328,258 
1,073,529 
6,404,208 
7,880,390 
117, 126 


2,072,205 

^■26,566 
'15,504 
'38,944 
8,805 
92,698 

99,783 
94,471 

676,325 
1,181,137 

'89,618 


Personal  services 


33,684 

661 

871 

3,735 

9,671 

8,069 

3,521 

1,915 

4,750 

493 

1,065 


5,459,974 

4,391 

10,694 

66, 634 

352,525 

572,310 

476,833 

385,980 

2,189,128 

1,401,479 

9,840 


3,  124, 198 

3,440 
7,642 

40,133 
197,555 
291,511 

263,725 

225,436 

1,317,023 

777, 733 

12,076 


2,335,776 

951 

3,052 

26,501 

154, 970 

280,799 

213,108 
160, 544 
872, 105 
623,746 

2,236 


227,231 

'68 

'1,394 

'4,024 

2,636 

17,301 

11,439 
11,978 
93,729 
95,634 
'6,492 


Automobile  and  other  repair  services 


29,296 

1,993 
387 
2,264 
8,467 
6,832 

3,144 

1,624 

3,542 

541 

1,824 


4,507,159 

12,917 

12,649 

51,578 

377,536 

624, 158 

474,311 

337,333 

1,375,051 

1, 241, 626 

21,263 


10,041 
9,599 

35,841 
234,417 
380,930 

282, 870 
200,098 
706,715 
485,310 

28,708 


2,161,338 

2,876 

3,050 

15,737 

143,119 

243,228 

191,441 
137,235 
668,336 
756,316 

7,4^5 


152,936 

'2,481 
'1,790 
'2,479 
3,488 
12,864 

16, 504 
18,538 
64,039 
44,253 

1,976 


Hotels,  rooming  houses,  camps,  and  otber  lodging  places 


16,501 

644 

547 

1,584 

3,708 

3,079 

1,693 
1,086 
3,582 
575 
1,566 


2,035 

7,188 

31,521 

135,934 

207,771 

179,779 

184,150 

1,359,422 

2,427,207 

23,817 


1,395 

5,453 

20,573 

75,365 

101,025 

77,544 
90,785 
617,388 
1,212,925 
29,798 


640 

1,735 

10,948 

60,569 

106,746 

102,235 

93,365 

742,034 

1,214,282 

5,981 


Business  services 


52, 920 

5,275 
2,760 
5,257 
10,283 
10,478 

5,611 
3,354 
8,716 
1,189 

7,898 


33,744 
30,269 
97,048 
446,463 
890,330 

920,597 

764,849 

4, 532, 763 

8,208,799 

113,645 


27,164 

20,591 

61,801 

278,867 

516,961 

576,712 

476, 024 

2,762.525 

5,561,958 

162, 133 


6,580 

9,678 

35,247 

167,596 

373,369 

343,885 

288,825 

1,770,238 

2,646,841 

48,488 


Amusement  and  recreation  services 


Services — Continued 


Other  services 


39,339 
4,394 
1,740 
3,753 
6,366 
6,341 

4,869 

2,836 

8,272 

768 

5,797 


24,077 

17, 118 

68,573 

254,394 

504,468 

689,422 

502, 132 

3,695,393 

2,490,923 

84,329 


19,494 

11,237 

42,257 

152,336 

274, 110 

391,599 

253,742 

2,090,951 

1,527,601 

95,815 


3,433,173 

4,583 

5,881 

26,316 

102,058 

230,358 

297, 823 

248,390 

1,604,442 

963,322 

11,486 


411,355 
'4, 805 
'3,U7 
'2,187 
726 
23,274 

25,535 
20,747 
173,461 
177,751 

'23,235 


25,926 

3,010 
1,359 
3,175 
4,803 
4,540 

2,934 

1,712 

3,955 

434 

4,745 


31,328 
12,775 
62, 178 
167,779 
409,436 

381,338 

289,191 

1,557,886 

3,299,403 

72,973 


3,190,548 

27,534 

3,048 

40,124 

88, 237 

246, 604 

201,572 

144,021 

310, 833 

1,623,525 

114,463 


3,744 
4,727 
22,054 
79,542 
162,832 

179,766 

145,170 

747,053 

1,675,883 

41,490 


Nature  of  business  not  allocable 


6,337 

1,625 

534 

817 

1,552 

828 

339 
139 
483 


9,319 


540, 920 

7,308 
7,790 
13,102 
72,481 
75,827 

47,203 
12,567 
133,901 
165,741 

19,132 


321,430 

5,399 

5,811 

7,345 

48, 369 

48,402 

27,064 

189 

54, 968 

123,933 

21,890 


219,440 

1,909 

1,979 

5,757 

24,112 

27, 425 

20,139 
12,373 
83,933 
41,808 

2,758 


193,653 

' 1,802 
'1,563 
'8,835 
'5,168 
173 

5,696 

6,032 

54,570 

144,550 

'  11, 278 


783,156 

'6,791 
'4,333 
'14,345 
9,826 
41,187 

37,407 
32,219 
221,180 
466, 806 
'28.288 


303,874 

'10,619 
'3,277 
'7,074 
'2,703 
'2,101 

3,202 
4,957 

69,346 
252,  U3 

'22,301 


4,932 

'820 

'1,574 

'1,553 

115 

61 

3,435 

'1,782 

3,889 

3,161 

'7, 166 


'Deficit  exceeds  net  income. 

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

NOTE;  Estimates  are  rounded  and  may  not  add  to  totals. 

Estimates  for  "Contractors  not  allocable"  are  not  shown  separately  because  of  high  sampling  variability.  However,  the  data  are  included  in  the  appropriate  totals. 

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


284 


Business  Returns/1967  •   All  Corporations 


ACTIVE  CORPORATIONS  IN  39  STATES 

Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS 


AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000, 
SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED 


Industry 


Number  of 
returns 


Business 
receipts 


(Thousand 
dailari) 


Net  income 

(less 

deficit) 

(Thouamd 
dollar*) 


Business  receipts  ijrider 
$1,000,000 


Number  of 
returns 


Business 
receipts 


f  TTiousand 
dollars} 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


N'unber  of 
returns 


Business 
receipts 


(Thauamd 
dollars) 


Net  income 

(less 

deficit) 

(Thoitsend 
dollars) 


iness   receipts  ur.der 
$1,000,000 


Number  of 
returns 


Business 
receipts 


( Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thouserd 
dollars) 


United  States,  total 


All  industries 

Agriculture,  forestry,  and  fisheries.. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing. 


Food  and  kindred  products 

Apparel  and  other  textile  products. 
iXmiber  and  wood  products,  except 

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services.... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 


service. 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


1,533,929 
32,155 

li,080 

123,091 

64,563 
58,528 

198, 082 

17,313 
18,-420 

9,542 

24,636 

24,372 
21, 168 
82,531 

65,639 
50,817 

14,822 

464,869 

142,621 

16,132 
20,894 
105,595 


30,019 
20,  570 
22, 146 
50,149 
32,520 

27,828 
57,758 
73,437 

399,954 
104,870 
14,265 
48,518 
42,087 

31,123 
6,851 

24,272 
263,961 

188,425 
75,536 


17, 853 
34,539 
60,902 

31,212 
30,562 
45,093 


1,342,823,152 
8,777,295 
12,748,107 

66,644,238 

23,693,960 
42,950,278 

576,796,954 

80,494,483 
21,334,614 

10,281,129 

21, 166, 172 

32,785,352 
46,765,834 
363,969,370 

98,841,765 
44,532,230 

54,309,535 

402,565,117 

182,597,221 

38,180,518 
15,699,468 
128,717,235 

215,789,631 

12,930,168 
44,484,668 
49,003,250 
52,856,239 

12,305,422 

9,506,218 
U, 808, 889 
22,894,777 

130,638,625 

49,756,907 
25,396,742 
14,937,835 
9,422,330 

65,929,203 
63,313,105 

2,616,098 
14,952,515 

9,727,656 
5,224,859 

45,231,323 

4,600,233 
5, 380, 783 
16,159,595 

4,535,036 
6,293,176 
8,262,500 


78,051,274 

183,280 

1,471,815 

1,535,701 

625,016 
910,685 


3,278,201 
707,909 

434,572 

1,594,648 

2,328,967 
4,544,748 
27,380,132 

10,609,091 
1,661,834 

8,947,257 

8,914,939 

3,708,739 

371,045 

534,149 

2,803,545 

5,122,310 

327,799 
1,909,969 
759,941 
538,695 
459,201 

208,446 
282,630 
635,629 

13,089,111 

8,726,022 

2,409,429 

827,471 

5,489,122 

3,059,730 
2,841,104 

218,626 
1,303,359 

863,382 
439,977 

1,978,547 

185,053 
217,946 
756, 693 

155,742 
281, 193 
381,920 


1,395,090 
30,760 
12,709 

no,  541 

60,234 
50,307 


11,347 
13,982 

7,902 

22,318 

19,643 
17,479 
64,865 

61,216 
47,251 

13,965 

400,611 

110,454 

10, 581 
17,455 
82,418 

283,113 

27, 663 
17,684 
17,080 
36,025 

31,015 

26,466 
57,002 
70,178 

391,124 

99,045 
11,559 
46,237 
41,249 

29,324 
5,287 

24,037 
262,755 

187,680 
75,075 


17,266 
33, 828 
58,906 

30,834 
29,990 
43,966 


213,773,857 
3,761,515 
1,650,309 

22,346,873 

12,359,358 
9,987,515 


3,147,465 
4,009,231 

2,039,369 

4,139,856 

5,437,533 
4,251,729 
16,022,684 

7,989,048 
6,369,252 

1,619,796 

92,961,933 

29,679,498 

2,971,930 
4,360,018 
22,347,550 

61,420,841 

7,421,597 
3,688,952 
4,147,381 
11,179,263 

6,760,560 

6,020,132 

8,704,723 

13,498,233 

22,330,094 

8,744,905 
3,621,595 
3,693,375 
1,429,935 

2,560,446 
771,244 

1,789,202 
11,024,743 

7,495,764 
3,528,979 


2,077,376 
3,543,318 
6,445,341 

3,368,621 
2,716,080 
5,163,517 


6,486,311 

64,450 

^280, 392 

375,591 

262,132 
113,459 

1,061,438 
56,120 
40,459 

8,563 

149,544 

233,288 
215,932 
357,427 

324,832 
261,746 

63,086 

1,944,476 

628,999 

30,612 
136,466 
461,921 

1,280,653 

139,329 

116,072 

17,706 

97, 770 

264,005 

114,988 
171,946 
358, 837 

2,263,628 

1,119,573 
434,618 
230,757 
454, 198 

128,078 
"■8,460 

136,538 
1,015,977 

735,875 
280,102 

735,982 


44,305 
109, 107 
263,375 

117,230 

8,299 

193,666 


15,930 
284 
142 

1,162 

550 
612 

1,973 

306 
235 

138 


132 
112 
730 


943 

625 


5,193 

1,402 

191 
259 
952 

3,711 

547 
312 
186 
804 


290 
369 
830 

4,320 

843 
292 
439 
112 

538 
199 

339 
2,939 

1,863 
1,076 

1,760 

257 
259 
408 

198 
199 
429 


8,557,915 

22,609 

224,925 

750,682 

205,969 
544,713 

2,465,835 

440,714 
191,640 


255,552 

159, 026 

1,225,783 


865,868 
531,729 


3,188,413 

1,565,325 

290,904 

239,968 

1,034,453 

1,577,774 

205,761 

85,529 

159,629 

748,361 

67,803 

54,836 
91,175 
154,680 

804,232 

302,729 

220,512 

76,152 

6,065 

351,134 
336,842 

14,292 

150,369 

75,918 
74,451 

222,028 


34,866 
23,190 
24,591 

53,977 
4,116 
81,288 


340,684 

^527 

12,263 

8,343 

2,663 
5,680 


9,299 
4,612 


24, 108 
3,855 
69,037 


62,748 
28,941 


45,842 

25,836 

2,098 
10,137 
13,601 


3,250 

2,876 

612 

2,215 

1,755 

1,754 
1,203 
4,686 

74,694 

42, 528 

35,602 

4,678 

2,248 

13,047 
11,089 

1,958 

19,119 

16,116 
3.003 


695 
1,264 
^1,241 

2,524 
26 

7,079 


14,506 
283 
113 

992 

513 
479 

1,623 

213 
(^) 

(') 


(  =  ) 
I') 


902 

596 

306 

4,468 
953 

{^) 

152 
705 


508 
309 
154 
633 


290 
352 

827 

4,236 

795 
264 
419 
112 

508 
169 

339 
2,933 

1,362 
1,071 


257 
269 
408 
180 
199 
423 


2,401,901 
20,757 
29,477 

238,015 

125,751 
112,264 


49,434 
(^) 

I.') 

42,063 

(  =  ) 

(') 

203,546 


147,945 
91,494 

56,451 

1,082,565 
275,705 

(  =  ) 

18, 268 
228,444 


148, 153 
51,371 
62,431 

176,896 

43,325 

54,836 
73,719 
156,343 

258,685 

127,415 

87,275 

34,075 

6,065 

30,714 
16,422 

14,292 
100,556 

74,407 
25,149 

176,307 


34,866 
23,190 
24,591 

24,925 
4,116 
65,119 


55,356 
"641 
"900 

3,102 

523 
2,579 


(=) 


(^) 
'1,075 


3,U3 
1,151 


7,940 

'3,942 

(  =  ) 
407 
'4,204 

10,267 


'518 
'1,554 

1,168 

1,764 
1,271 
3,922 

35,883 

18,068 

14,164 

1,556 

2,248 


1,958 
17,210 


15,918 
1,292 


695 
1,254 
'1,241 

492 

26 

5,244 


Footnotes  at  end  of  table. 


ACTIVE  CORPORATIONS  IN  39   STATES 

Table    5.6— NUMBER  OF    RETURNS,    BUSINESS 


Business  Returns/1967  •   All  Corporations 


RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000,  BY 
SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


285 


Industry 


Number  of 
returns 


Business 
receipts 


(Thousand 
do  I  tar  3) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(  Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


Number  of 
returns 


BuGiness 
receipts 


Net  income 

(less 

deficit) 

doUan) 


Buslnese  receipts  under 
$1,000,000 


Number  of 
returns 


Buslneea 
receipts 


f Thousand 
dolUri) 


Net  Income 

(lees 

deficit) 


Arl=. 


All  industries 

A^:riculture,  forestry,  and  fisheries. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products . 
Machinery,  except  electric 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services... 

Transportation 

Communication,  electrioy  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers, 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services. 

Business  services 


Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


10,780 
633 
158 
660 
186 

965 
82 
(^) 

(  =  ) 

230 

387 

830 
424 


2,389 

464 

73 
135 
256 


<.') 

'lo4 

{') 

(=) 
582 
297 


3,442 

1,110 

18 

351 

741 

439 
214 

225 

1,893 

796 
1,097 

1,634 

169 

154 

403 

<''  » 

178 

638 


4,827,067 
186,952 
33,215 
567,271 

93,772 
473,499 

1,058,560 
442,364 
(  =  i 

I') 

151,049 

(^) 
(  =  ) 
346,639 

253,664 
59,802 


2,049,097 

802,852 

462,608 

54,541 

285,703 

1,175,562 

(.') 
(') 
480,985 
(^) 

I') 
132,453 
132,710 

398,082 
204,546 
112,750 
78,670 
13, 126 

100,362 
93,669 

6,693 
93,174 

29,832 
63,342 


60,336 
46,021 
25,842 

30,431 
80, 173 


89,610 
^4,319 
8,325 
"■1,044 

"753 
"291 


10,329 

(  =  ) 
(^) 

13,670 

3,479 
1,917 

1,562 
27,499 
10,665 
2,584 
1,221 
6,860 


(^) 


926 
{') 

{') 

2,687 

1,953 

15,419 
10,535 

6,966 
'1,357 

4,926 

4,547 
4,808 

"261 
337 

'3,074 
3,411 

6,372 

328 
2,608 
2,372 

'373 
760 


154 

591 

173 
418 


(  =  ) 
(  =  ) 


355 


810 
416 


1,952 
312 

185 


m 


243 

in 

582 
271 

3,392 
1,089 

340 
739 

414 
189 


795 
1,094 

1,599 

164 
137 
402 

(^) 
170 
637 


1,268,142 
60, 583 
10,883 
132,459 
39,226 
93,233 


(^) 

62,085 


55,645 
36,853 

18,792 

490,518 

91,106 

{') 
(^) 
60,918 


(^) 


54,929 

132,453 
68,376 

147,397 
32,280 
(=) 

19,761 
8,887 

41,078 
34,385 

6,693 
74,039 

28,341 
45, 698 

169,230 

12,428 
21,155 
23,011 

(^) 

16,466 

78,792 


14,913 

'7,311 

497 

'2,735 

'131 
'2,604 


2,461 


'365 
968 

'1,333 

7,456 

2,827 

(  =  ) 
(') 
2,011 


I') 

235 
(.') 

2,687 
948 

3,862 
3,513 

(h 

231 
3,214 

592 

853 

'261 
'243 

'2,512 
2,269 


'330 
2,409 
2,246 

'437 
776 


10,357 
818 

975 

520 
455 

959 

268 

147 
{') 

(=) 
353 

443 
264 


3,403 

1,149 

237 

804 


301 
255 

673 


2,370 
786 
251 


171 
364 


408 
100 


1,176 


607 
569 


133 
206 

311 

121 
191 
252 


4,825, 71A 
241,062 

(') 

234,748 

90,337 
144,411 

1,591,993 
850,978 

129,821 

(') 
(') 
{') 
483,077 

216,058 
133,340 

82,718 

1,948,781 
886,404 
202,961 

638,532 
1,054,598 

144,393 
86,990 

(^) 
505,595 

{') 

159,995 

446,003 

240,213 

155,942 

58,083 

26,188 

99, 272 
88,882 

10,390 
106,518 

20,992 
85,526 

132,648 

28, 666 
38,106 
14,308 

21,526 
8,266 
21,776 


152,524 
'4,298 

(^) 

1,946 

1,665 
231 

23,476 
'3,120 

5,262 

(^) 
12,918 

20,254 
13,157 

7,097 

47. 595 

17. 596 
554 

15,327 


5,523 
4,438 
I') 
6,364 

(^) 

(') 
(  =  ) 
6,613 

59,008 
40, 581 
25,242 
2,388 
12,951 

6,921 
6,139 

782 
11,506 

3,328 
8,178 


118 

1,111 

21 


921 

'80 

1,977 


9,478 
756 

(^) 

927 

519 
408 

690 
156 

(^) 


428 
256 

172 

2,976 

962 
198 

677 
1,978 


260 
252 


555 

576 

2,319 
750 
229 
159 
362 

396 
90 

306 
1,173 

606 

567 

1,211 

130 
206 
311 

121 
191 
252 


1,593,392 

79,606 

(^) 

140,034 

86,629 
53,405 

146,374 
41,341 

(.') 

(^) 
43,264 

76,267 
29,340 

46,927 

819, 803 

318, 663 

64,418 
(M 
238,366 


74,575 
43,874 

204,543 

(') 

{') 

110,469 

200,308 
113,551 
70,234 
35,305 
8,012 

26,725 
19,210 

7,515 
60,032 

17,416 
42,616 

125,076 

21,094 
38,106 
14,308 

21,526 

8,266 

21,776 


52,582 
'406 

1,644 

1,535 
109 

963 
1,712 


8,782 
6,163 

2,614 

18,915 
2,767 
'1,083 

3,679 
16,003 

2,604 
2,707 
(^) 
2,160 

(^) 


18,669 

11,654 

9,198 

1,70; 

752 

465 
'112 

'ill 
6,550 

3,491 
3,059 

4,001 

51 

1,111 

21 


1,977 


Footnotes  at  end  of  table. 


286 

ACTIVE  CORPORATIONS  IN  39  STATES 


Business  Returns/ 1967  •   All  Corporations 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000,  BY 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industiy 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  income 

(less 

deficit) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thouat 
dolla, 


Net  income 

(less 

deficit) 

(T}nasand 
dollars) 


Number  of 
returns 


Business 
receipts 


( ITiotJsartd 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


iusiness   receipts  UTider 
$1,000,000 


Number  of 
returns 


Business 
receipts 


( Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
thtlars) 


All  industries. 


Agriculture,  forestry,  and  fisheries.. 
Mining 


Contract  construction. 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

Apparel  and  other  textile  products 
Lumber  and  wood  products,  except 

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 


Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 


Wholesale  trade. 


Groceries  and  related  products.... 
Machineiy,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate.. 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks. 


Other  finance. 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  cajiips,  and 

other  lodg  ing  places 

Personal  services 

Business  services 


117,"478   113,236,759   ^,552,405 


Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


3,174 

1,191 

9,i83 
5,420 
4,063 

17,984 

1,189 
880 

1,216 

1,696 

2,789 
2,232 
7,982 

4,495 
3,047 

1,448 

30,788 

9,945 

853 
1,669 
7,423 


1,986 

908 

1,125 

3,095 

1,634 

2,088 
4,342 
5,233 

29,739 

9,756 

201 

4,774 

4,781 

2,105 
269 

1,836 
17,878 

9,971 
7,907 

18,737 

1,240 
1,700 
5,748 

1,808 
2,922 
5,319 


1,488,789 


2,460,477 
4,684,244 

44,642,240 

6,335,192 
1,040,502 


1,025,718 

2,296,971 

1,837,754 

31,031,275 


6,911,551 
4,200,522 

2,711,029 

36,201,030 

14,716,449 

3,237,198 

1,073,180 

10,406,071 


944,177 
1,725,001 
7,879,330 
5,003,404 

612,009 

936,461 
1,478,792 
2,576,647 

10,736,435 

5,503,095 

2,711,114 

2,122,434 

669,547 

3,779,227 
3,460,497 

318,730 
1,454,113 

607,505 
646,608 

5,322,181 


381,014 

344,774 

1,409,097 

425,701 
1,463,900 
1,297,695 


27,061 


35,974 
69,290 

2,080,782 
259,234 
43,515 

34,837 

70, 160 

138,568 

147, 759 

1,386,709 

501,732 
199,901 

301,831 

754,448 
322,614 

20,018 

26,501 

276,095 

428,941 


17,330 
73,392 
166,025 
37,128 

22,811 

3,456 
42, 505 
66,294 

837,696 
534,010 
170,762 
21,202 
342,046 

194,520 
161,449 

33,071 
109, 166 

74,889 
34,277 

205,127 

22,732 
9,135 
24,968 

12,824 
82,949 
52,519 


105,538 
2,876 
1,101 

8,283 

4,881 
3,402 

14,831 

697 
662 

1,042 

1,578 

2,418 
1,855 
6,579 

4,163 
2,751 

1,412 

25,368 

7,331 

417 
1,410 
5,504 


1,777 
685 
710 

1,837 

1,582 

1,921 
4,186 
4,955 

29,084 

9,399 

124 

4,562 

4,713 

1,972 
186 

1,786 
17,713 

9,896 
7,817 


1,204 
1,646 
5,499 

1,750 
2,754 
5,095 


17,819,217 
502,732 
131,211 

1,887,119 

1,158,410 
728,709 

3,923,614 

174,203 
225,442 

281,845 

297,933 

693,825 

476,007 

1,774,359 

678,898 
509,656 

169,242 

6,528,653 

1,858,680 

133,657 

361,585 

1,363,438 


406,909 
217,196 
182,612 
598,064 

392,371 

517,533 
1,044,416 
1,175,679 

1,590,680 

422,645 

56,085 

230,456 

136,104 

161,358 
22,652 

138,706 
1,006,677 

559,351 
447,326 

2,548,773 

243,402 
231,843 
675,621 

272, 833 
450,285 
674,789 


464,887 

22,786 

1,805 

'1,043 

15,822 
'16,865 


4,908 
5,069 


11,442 

27,723 
26, 120 
34,580 


4,144 
21,096 


134,744 

47,660 

6,435 
9,997 
31,228 

85,423 


6,129 

8,149 

'583 

918 

18,136 

'581 
27,891 
25,364 

123,142 

42,039 

300 

12,076 

29,663 

,7,321 
'1,957 

9,278 
73,782 

47,939 
25,843 

70,269 


14,683 
4,751 
21,319 

7,785 
4,426 
17,305 


17,925 
998 
284 

1,742 

829 
913 

1,541 
159 
{') 

(=) 


199 
126 
683 


328 

218 


4,947 

1,319 

97 
267 
955 

3,447 

366 
245 
(^) 
592 

218 

234 
710 
946 

4,725 

1,399 

227 

492 

680 

336 

74 

262 

2,990 

1,461 

1,530 

3,171 

266 
384 
997 

395 
334 

795 


8,627,152 
268,949 
121,939 
948, 169 

138,607 
809,562 


1,001,183 

in, 3a 

46,142 

105,770 

1,131,837 

766,703 
539, 596 

227,107 

2,813,554 
1,317,679 

394,401 

214,307 

708,971 

1,411,971 

139,379 
117,518 

(^) 
537,664 

67,289 

54,863 
132,598 
230,013 

798,516 

489,942 
201,388 
146,909 
141,645 

149, 576 
132,971 

16,605 
158,998 

69,638 
89,360 


46,821 
104,960 
137,780 

45,220 
40,201 
63,347 


2,786 
3,261 

17,161 

2,109 
15,052 

134,772 
54,  578 
(.') 

(  =  ) 
6,486 

3,377 
7,410 
62,258 


40,633 
12,063 

28, 570 

28,029 

9,164 

'278 
1,344 
8,098 

17,293 

2,883 
'5,157 
(^i 

5,604 

1,208 

2,263 
4,417 
4,498 

158,530 

137, 631 

24,959 

7,859 

104,813 

5,668 
3,419 

2,249 
15,231 

7,652 
7,579 

7,836 


1,969 
3,535 
6,264 

'854 

'828 

'2,250 


16,699   2,447,120 


957 
266 

1,481 

811 
670 


(^) 
(  =  ) 

(^) 


189 
95 
642 


284 
184 

(^) 

4,395 

1,117 

(^) 
235 
825 


326 
190 
(  =  ) 
466 

197 

215 
708 
909 

4,624 

1,318 
191 
459 
668 

319 
57 

262 
2,987 

1,459 
1,529 

3,153 

264 
381 
993 

393 
327 
795 


Footnotes  at  end  of  table. 


109,904 
18,959 


107,984 
169, 179 


(') 
(^) 

(^) 

48,340 

21,336 

20,169 

157,397 

60,237 
46,332 

(=) 
1,011,910 
335,684 

62,518 
220,345 

597,621 

63,285 
31,501 

96,910 
25,808 

29,529 
127,062 
182,664 

297,111 

116,374 
56,924 
37,865 
21,585 

27,977 
11,372 

16,605 
152,760 

66,442 
86,318 

385,246 

34,103 
100,928 
118,432 
40,899 
27,537 
63,347 


54,456 

280 

'3,370 

7,285 

1,597 
5,688 

5,941 

(^) 
(  =  ) 

(^) 
1,179 

'138 

'318 

5,218 

178 
950 

•4,689 
901 

'2,182 
2,949 

2,310 
1,205 

'732 
'937 

1,605 
3,978 
4,212 

33,916 

19,398 
9,018 
4,055 
6,325 
1,560 
1689 

2,249 
12,958 

7,291 
5,667 

5,152 

1,927 
3,659 
6,141 

'1,589 
'2,736 
'2,250 


Business  Returns/ 1967  •   All  Corporations 


287 


ACTIVE  CORPORATIONS  IN  39  STATES 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000,  BY 
SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


All  industries. 


Agriculture,  forestry,  and  fisheries.. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

f  umi  ture 

Printing,  publishing,  and  allied 

industries 


I 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services... 

Transportation 

Communication,  electilc,  gas,  and 
sanitary  services 


Wholesale  aiid  retail  trade. 
Wholesale  trade 


Groceries  and  related  products...., 
Machinery,  equipment,  and  supplies. 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses, 
other  lodging  places.. 

Personal  services 

Business  services 


Automobile  and  other  repair  services, 
Amusement  and  recreation  services..., 
Other  services 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollar*) 


Net  income 

(less 

deficit) 

(Thouaiwtd 
dollort) 


Business  receipts  ' 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(  Thousand 
dotlora) 


Net  income 

(less 

deficit) 

(  Thousand 
dollais) 


29,552 
330 
(=) 

3,213 

1,626 
1,587 

4,556 
274 
193 

223 
495 

890 

700 

1,781 

762 
568 


9,524 

2,489 

303 

395 

1,791 

6,891 

486 
490 
498 
1,217 
439 

754 
1,181 
1,826 

6,376 

1,478 
127 
790 
561 


653 
40 


613 
4,245 


2,842 
1,403 


235 
784 
,395 

601 
654 
750 


25,808,606 
56,549 
(  =  ) 
1, 194, 144 

380,719 
813,425 


579, 836 
246,840 

53,869 

257,443 

951,562 

950,973 

6,076,966 

971, 183 
295,125 


5,071,348 

2,065,983 

310,969 

286,152 

1,468,862 

2,881,221 


98,710 

324,401 

277,427 

1,138,385 

167,430 

198, 164 
179, 166 
497, 538 

8,834,374 

599,237 

479,281 
87,039 
32,917 

8,053,741 
7,963,850 

89,891 
181,396 

99,566 
81,830 


17,561 
93,839 
183, 240 

70,843 
44,441 
99,738 


1,129,166 
2,974 
(  =  ) 
22,412 

11,750 
10, 662 

637,721 
31,520 
7,318 

2,989 

12,624 

76,563 

97,905 

408, 802 


92,394 

^12,789 

105,183 

86,383 

27,854 

1,722 

5,395 

20,737 


2,732 
12,381 

3,011 
13,242 

7,697 

6,118 
2,441 
11,396 

273,367 

50,716 

31,336 

1,512 

17, 868 

202,867 
201,692 

1,175 
19,784 

11,580 
8,204 


'193 
5,423 
^4,133 


27,274 
323 

3,049 

1,578 
1,471 

3,762 
210 
138 

217 

448 

720 

635 

1,394 

724 

545 


8,411 

2,058 

226 
292 

1,540 


477 
416 
429 
826 
414 

743 
1,178 
1,744 

6,248 

1,372 
47 
768 
557 


634 
21 


613 
4,242 


2,840 
1,402 


234 
784 
1,388 
590 
653 
741 


4,112,902 
32,404 

544,963 

273,762 
271,201 

827,634 
60,391 
38, 117 

41,712 

70,725 

136,502 
101,002 
379,185 

83,821 
61,535 


1,842,558 
475,308 

33,768 

57,942 

383,598 

1,322,912 

78,866 

58,766 

153,018 

256, 178 

107,413 

186,569 
160,034 
322,068 

331,207 

67,568 
22,610 

23,475 
21,483 

93,237 

3,346 

89,891 
170,402 

95,238 
75,164 


6,237 
93,839 
144,930 

44,772 
42,912 

81,732 


134,665 

1,933 
(') 

12,312 

6,107 
6,205 

39,833 
^283 
^249 

743 

493 

12,180 

5,009 

21,940 

365 

^13 


37,310 
11, 636 

^754 

'903 

13,293 


1,286 
2,623 
215 
1,670 
4,877 

5,686 
2,174 
6,818 

32,507 

11, 188 

391 

2,299 

8,498 

1,331 
156 

1,175 
19,988 

12, 100 
7,888 

6,721 

'244 
5,423 
M,225 


5,879 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  Income 

(less 

deficit) 


Business  receipts  ^ar.der 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


66,459 

3,778 

39 

6,705 

2,985 
3,720 

5,428 
535 

500 

220 

663 

515 

308 

2,687 

2,436 
1,825 


17,684 
4,286 

685 

946 

2,655 

13,037 

1,383 

862 

630 

1,946 

1,403 

1,476 
2,146 
3,191 

20,088 

4,499 

416 

2,021 

2,062 

1,680 
576 

1,104 
13,909 

7,769 
6,140 


1,465 
1,557 
2,251 

1,300 
1,116 
2,020 


24,740,639 

1,243,261 

42,521 

2,566,895 

805,540 

1,761,355 

3,980,961 

1,176,213 

151,876 

87,081 
262,780 

383,477 

107,048 

1,812,486 


2,028,201 
1,164,506 

863,695 

10,892,284 

4,005,658 

1,120,899 

361,575 

2,523,184 

6,782,468 

415,366 

318,155 

2,046,722 

1,999,746 

241,232 

534,312 
452,091 
774,844 

2,382,624 

1,080,849 

511,691 

497,289 

71,869 

528,020 
461, 581 

66,439 
773, 755 

274,568 
499,187 

1,596,241 

330,962 
168,860 
313,807 

282,149 
189,981 
310,482 


971,044 
20,614 
3,820 

43,160 

12,894 
30,266 

184,815 

48,209 

5,677 

1,553' 
20,555 

11,202 
6,431 
91,188 

207,037 
50,504 


247,947 
67,642 

9,345 
15,185 
43,112 


1,994 
10,089 
68, 111 
33,482 

8,575 

17,106 
14,828 
25,295 

163,608 

84,919 
41,357 
26, 540 
17,022 

16,822 
12,934 

3,338 
61,867 

22,830 
39,037 

98,223 


34,730 
8,105 
13,221 

6,253 
18,089 
17,825 


62,520 
3,530 

6,256 

2,833 
3,423 


393 
493 


442 

298 

2,384 


2,309 
1,739 


15,779 

3,438 

388 

828 

2,222 

11,999 

1,321 

784 

544 

1,501 

1,384 

1,322 
2,072 
3,071 

19,771 

4,257 

265 

1,938 

2,054 

1,645 
541 

1,104 
13,869 

7,757 
6,112 

9,406 

1,375 
1,514 
2,159 

1,238 
1,080 
1,990 


7,737,109 

474,871 

1,070,407 

488,372 
582,035 

1,001,470 
116,669 
128,287 

41,164 
106,850 

142,060 

69,606 

396,834 

202,831 
152,637 


3,117,174 
797,629 

29,412 
136,845 
631,372 

2,252,615 

286,986 
92,280 
135,347 
437,407 
206,221 

275,667 
302,193 
516,514 

962,076 

311,345 
124,869 
140,373 
46,098 

123,954 
57,515 

66,439 
526, 277 

240,340 
285,437 

893,783 

172,346 
92,551 
171,438 

110, 592 
105,702 
241,154 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


239,933 
14,282 

12,402 

5,465 
6,937 

18,750 
1,162 
3,022 

'1,603 
3,826 

'2,733 
4,990 
10,136 

7,660 
3,784 

3,876 

56,887 
12,415 

644 
3,984 
7,787 


'453 

4,355 

600 

4,450 

7,036 

6,208 
6,539 
15,352 

84,266 

31,186 
8,120 
12,813 
10, 253 

6,841 
3,003 

3,838 
46, 239 

21,572 
24,667 

43,628 

10,466 
2,993 
6,600 

3,736 

5,017 

14,761 


Footnotes  at  end  of  table. 


288 

ACTIVE  CORPORATIONS  IN  39   STATES 


Business  Returns/ 1967  •   All  Corporations 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000,  BY 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollan) 


Net  income 

(less 

deficit) 

(Thouiard 
dollars) 


Business  receipts  londer 
$1,000,000 


Number  of 
returns 


Business 
receipts 


Net  income 

(less 

deficit) 


Number  of 
returns 


Business 
receipts 


( Jhouaend 
doltara) 


Net  income 

(less 

deficit) 

C  Thouaartd 
dollars) 


Business   receipts  ur.der 
$1,000,000 


Number  of 

returns 


Business 
receipts 


(  Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


Georgia 


All  industries 

Agriculture,  forestry,  and  fisheries.. 
Mining 


Contract  construction. 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

Apparel  and  other  textile  products 
Lumber  and  wood  products,  except 

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services.... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate. . 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate. ...'. .' 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses, 
other  lodging  places.. 

Personal  services. 

Business  services 


Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


26,666 


(') 


873 
973 

3,110 

300 
302 

298 


IM 

199 

1,435 


828 
532 


8,765 
2,921 

708 
1,809 

5,790 

850 

459 

179 

1,333 

633 

461 

618 

1,257 

7,917 

2,966 
472 

1,667 
827 

581 
114 

467 
4,370 

2,820 
1,550 


381 
457 
821 

649 
364 

741 


17,519,396 
90,620 
(') 
1,216,399 

369,568 
846,831 

5,548,778 

1,592,160 
515,916 

153,679 
181,162 

171,530 

144,316 

2,790,015 

1,915,703 
1,072,139 


6,540,422 

3,151,559 

675,394 

437,542 

2,038,623 


381,856 

337,806 

490,060 

1,134,950 

167,080 

173,089 
162,859 
395,740 

1,332,945 

645,989 

375,758 

231,741 

38,490 

433,739 
363,913 

69,826 

253,217 

143,564 
109,653 


49,496 
214,409 
344,747 

76,585 
45,468 
118,089 


1,065,191 
U30 
(  =  ) 
33,230 

7,481 
25,749 

426,777 

204,774 
16,373 


7,541 

12,670 

164,647 


214,696 
78,650 


192,688 

91,871 

5,928 
15,115 
70,828 

99,628 

7,196 
23,497 
24,653 
10,668 

6,196 

8,130 
5,481 
13,757 

133,283 

89,443 
56,398 
15,706 
17,339 

11,762 
5,675 

6,087 
32,078 

20,490 
11,588 

62,518 

1433 
18,270 
37,970 

1,322 
2,723 
2,666 


24,066 
453 
(=) 

1,563 

773 
790 

2,468 

211 
163 

274 

409 

174 
1,138 

724 
442 


7,417 
2,189 

272 

620 

1,297 

5,180 

791 
439 

1,021 
609 

441 
602 

1,167 

7,760 

2,881 
433 

1,628 
320 

547 
83 

464 
4,332 

2,805 
1,527 


374 
451 
803 

645 
363 
736 


4,072,398 
54,279 
{') 

382,466 

198,516 
133,950 

665,450 

89,029 
34,047 


(^) 
69,543 
347,512 


116,613 
65,956 

50,657 

1,967,188 

571,763 

102,439 
174,045 
295,279 

1,366,817 

277,127 
113,557 
(') 
341,038 

99,348 

111,363 
136,087 
253,299 

504,375 

263,203 
123,915 
116,678 
22,610 

53,911 
15,904 

38,007 
137,261 

116,306 
70,955 

376,438 

32,285 
57,338 
82,167 

70,897 
30,U5 
102,756 


162,008 
^510 
(^) 
610 

H.aii 


4,846 
744 

14,882 
1,345 

(^) 
6,120 
11,263 


7,671 


55,500 

18,669 

1,473 
6,391 
10,805 


5,365 

5,663 
(=) 
4,2*1 

3,713 

3,714 
5,015 
8,613 

67,397 

40,961 

20,927 

11,477 

3,557 

2,119 
"■1,752 

3,871 
24,317 

16,149 
3,168 


■■1,501 
1,628 
7,353 

1,289 

1,065 

381 


6,347 

(  =  ) 


328 

171 


357 
139 


218 
193 

1,966 
440 

<!> 
(^) 
227 

1,505 


{') 


202 
215 
130 


(') 
591 
118 

1,936 

496 
11 
68 

417 

66 

13 

53 

1,374 

817 
557 


3,213,077 

I') 


96,162 
212,170 

665,993 

431,097 

{') 
(') 

(  =  ) 
(^) 
(  =  ) 

210,142 
110,683 

1,538,716 
358,427 

154,240 


(=) 
99,449 
255,127 
448,401 

{') 

(^) 

140,052 
33,123 

249,232 

126,001 
79,546 
34,528 
11,927 

33,516 
29,052 

4,464 
89,715 

44,025 
45,690 

214,894 

67,034 
(^) 
12,964 

20,570 
(  =  ) 
57,670 


141,340 
(=) 


4,540 
1,219 

47,061 
32,164 

(^) 

(^) 
(  =  > 
(^) 
(^) 


18,734 
3,032 

(^) 

29,857 

7,322 

(=) 
(^) 
1,490 

18,741 

(') 
2,847 
2,344 
7,489 

(') 

(') 
4,068 
1,754 

31,064 

13,800 
7,521 
1,610 
4,669 

^522 
^527 

5 
17,786 

7,744 
10,042 


9,016 
(^i 
^672 

27 
(  =  ) 
3,015 


5,904 
(2) 


306 

137 


289 

151 


(^) 


197 
177 

(  =  ) 

1,740 

412 

(') 
{') 
207 

1,327 

(  =  ) 
186 
147 

(.') 

(^) 

(^) 

587 
(^) 

1,897 
477 

(^) 
60 
414 

59 


53 
1,361 

811 
550 

994 

(=) 
(=) 
374 

168 
(^> 
166 


756,737 


47,473 
28,857 


46,874 
31,701 


(^) 
(^) 

(=) 


29,186 
23,893 

(2) 

423,245 
77,031 

(') 
(') 

17,113 
346,004 

I') 

77,246 
35,278 
(  =  ) 
(.') 

(=) 

126,987 

(=) 

82,514 

11,608 

('i 

5,586 

5,405 

7,881 
(M 

4,464 

63,025 

33,595 
29,430 


(=) 
(') 
12,964 

15,621 

('i 

20,394 


12,478 
(^) 


2,357 

2,408 
Hi 

2,503 
2,177 


(  =  ) 
(  =  ) 

(  =  )   " 

'220 
>345 

(  =  ) 

4,386 

'1,044 

^1,672 
5,430 

{') 
2,001 
'1,346 
(^) 
(.') 

(^) 
3,763 

6,063 

42 

'146 
33 

74 
(21 


5,947 

3,849 
2,098 

'1,020 

<^> 
(  =  ) 

'672 

52 

(  =  ) 
1,098 


Footnotes  at  end  of  table. 


Business  Returns/1967  •   All  Corporations 


289 


ACTIVE  CORPORATIONS  IN  39  STATES 


Table    5.6— NUMBER    OF    RETURNS,    BUSINESS    RECEIPTS,     AND   NET    INCOME   FOR  ALL    RETURNS    AND    FOR    RETURNS   WITH    BUSINESS    RECEIPTS    UNDER    $1,000,000,    BY 

SELECTED   INDUSTRIES,    AND   BY   STATE   IN  WHICH  FILED— Continued 


Humber  of 
returns 


Business 
receipts 


(  Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thouamd 
dollars) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


Number  of 
returns 


Business 
receipts 


(Thouaand 
dollars) 


Net  Income 

(less 

deficit) 

(Thousand 
dollars) 


Business  receipts  i-tr.der 
$1,000,000 


Number  of 
returns 


Business 
receipts 


Net  income 

(less 

deficit) 

(  Thousand 
doltori) 


All  industries. 


Agriculture,  forestry,  and  fisheries.. 

Mining 

Contract  construction 


Special  trade  contractors . . . 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses, 
other  lodging  places.. 

Personal  servrces 

Business  services 


Automobile  and  other  repair  services, 
Amusement  and  recreation  services..., 
Other  services , 


0,091 


6,259 

3,79<i 
2, +66 


.,125 
-459 


2,462 
1,932 
5,429 


3,730 
3,148 

582 

25,962 

8,837 

879 
1,278 
6,680 

16,737 

1,367 
1,090 
1,169 
2,393 

1,544 

1,000 
4,135 
4,039 

16,756 

5,135 
1,232 
2,351 
1,552 

2,016 
456 

1,560 
9,605 

6,506 
3,099 


767 
1,940 
3,940 

2,038 
1,445 
2,679 


238,889 
223,941 


1,733,243 
2,056,765 

51,979,793 

13,108,054 

643,101 

233,511 

2,547,049 

3,941,125 
8,013,893 
23,493,060 


7,012,501 
5,106,533 

1,905,968 

38,294,095 

14,992,866 

3,996,995 

993,283 

10,002,588 

23,047,679 

602,751 

11,907,613 

3,202,911 

2,890,564 

777,384 

495,900 
1,020,175 
2,150,381 

10,026,625 

3,163,378 

1,497,141 

1,343,822 

322,415 

6,167,802 
5,875,492 

292,310 
695,445 

403,738 
291,707 


400,480 

402,699 

.,656,963 

268,923 
259,923 
652,245 


6,049,369 
1,812 


28,085 


51,373 
65,019 


329,215 
23 ,413 

5,984 

210,443 
282,944 
652,302 


578,989 
190,390 

388,599 

1,209,058 

347,031 

73,566 
47,998 
225,467 

854,272 

15,319 

630,968 

63,108 

25,972 

24,691 

20,942 
20,948 
52,324 

900,831 

552,814 
195,941 
174,769 
182,104 

260,927 
225,790 

35,137 
87,090 

58,046 
29,044 


17,981 
16,007 
62,648 

9,655 
19,824 
37,469 


70,237 


123 

5,392 

3,416 
1,976 

10,157 

763 
361 


1,920 
1,525 
3,964 


3,410 
2,871 

539 

21,630 

6,733 

499 
1,157 
5,077 

14,585 

1,279 
779 
770 

1,635 

1,474 

950 
4,033 
3,665 

16,079 

4,696 
1,026 
2,159 
1,511 

1,843 
316 

1,527 
9,540 

6,469 
3,071 


751 
-1,-873- 
3,783 

2,024 
1,395 
2,625 


1,131,259 

749,513 
381,746 


2,605,720 

191,084 
112,281 

37,220 

295,631 

632,786 
349,036 
987,682 

542,802 
438,849 

103,953 

5,535,761 

1,844,157 

147,095 

273,055 

1,424,007 

3,619,733 

410,375 
235,847 
229,688 
503,366 

448,622 

280,589 
683,922 
827,324 

1,227,470 

586,017 
243,035 
274,530 
68,452 

179,144 
49,895 

129,249 
462,309 

287,889 
174,420 


97,640 
209,911 
408,848 

219,986 
117,893 
447,405 


445 , 166 
^4,422 
^1,948 

27,620 

19,554 
8,066 

72,379 

^1,751 
2,850 

^423 

13,217 
23,329 
15,103 
20,054 

22,615 
16,323 

6,292 

139,759 

51,995 

5,450 
13,926 
32,619 


10,394 
9,355 
1,233 

6,115 

21,768 

5,379 
13,855 
17,582 

127,613 
62,155 
25,737 
8,174 
28,244 

8,482 
^2,086 

10,568 
56,976 

44,007 
12,969 


4,445 

3,265 

15,580 

8,265 
6,879 
29,668 


30,174   22,678,598  1,384,940 


1,199 
1,042 


437 
37 


516 

671 

1,322 


1,339 
798 

541 

10,355 

3,193 
411 
286 

2,496 


1,051 
166 
309 

1,485 

544 

652 

1,294 
1,420 

7,731 

2,277 
386 

1,222 
669 

763 
134 

629 
4,691 

3,253 
1,438 

3,940 

279 
622 
943 

586 
710 


99,322 


1,488,244 

512,077 
976,167 

9,677,541 

1,766,023 
81,460 


690,035 
1,105,445 
5,652,049 


1,440,836 
810,552 


6,757,769 

2,990,341 

817,238 

235,545 

1,937,558 


433,560 

264,078 

428,653 

1,413,232 

166,478 

212,048 
256,725 
510,867 

2,531,279 

994,074 

442,135 

515,267 

36,672 

1,251,769 
1,191,873 

59,896 
285,436 

207,405 
78,031 

478,249 

32,991 
95,670 
119,070 

71,221 
59,569 
99,728 


4,610 

11,499 

56,785 
28,314 
28,471 

805,149 

57,638 
'4,324 


50,012 
66,019 
600,845 


160,803 
9,675 

151,128 
129,399 
57,447 
5,243 
13,988 
38,216 


9,886 
9,788 
6,389 
16,551 

5,040 

1,975 
10,250 
11,968 

192,490 

105 , 209 

61,669 

34,543 

8,997 

72,809 
67,841 

4,968 
14,472 

9,962 
4,510 


'3,563 
3,389 
15,185 

5,199 
2,422 
1,609 


27,065 
548 
293 

1,907 

1,063 
844 

2,434 
180 


359 
525 
922 


1,233 
709 

524 

9,036 

2,646 

295 

24< 

2,107 

6,151 

962 

129 

219 

1,106 

507 

615 
1,274 
1,339 

7,462 

2,085 
298 

1,124 
663 

709 


629 
4,668 

3,233 
1,435 

3,913 

273 
616 
936 

583 
709 
796 


4,600,294 
52,198 
52,818 

371,794 

184,539 
187,255 

727,576 
62,161 

20,554 


120,113 
127,075 
300,539 


206,930 
153,079 

53,851 

2,244,917 

695,805 

31,134 
72,704 
591,967 

1,475,417 

278,535 
52,478 
53,887 

394,901 

93,942 

150,434 
199,030 
252,210 

550,874 

294,402 

118,276 

153,143 

22,983 

73,905 
14,009 

59,896 
182,567 

122,159 
60,408 

391,791 

24,558 
74,019 
80,042 

66,793 
53,983 
92,396 


192,113 
1,517 
4,097 

12,227 

7,393 
4,834 


2,731 


4,546 
11,557 
19,838 


14,216 
7,553 


47,042 

18,958 

729 
4,922 
13,307 

28,165 

4,246 
1,512 
2,472 
4,715 

2,854 

333 
7,629 
4,354 

56,651 

33,729 
18,716 
6,597 
8,416 

4,730 
'238 

4,968 
18,192 

15,056 
3,136 

11,050 

'2,385 
1,452 
4,379 

5,341 

911 

1,352 


Footnotes  at  end  of  table. 


290 

ACTIVE  CORPORATIONS  IN  39   STATES 


Business  Returns/1967  •   All  Corporations 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000,  BY 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industiy 


Number  of 
returns 


Business 
receipts 


(Thousetid 
pilars) 


Net  income 

(less 

deficit) 


dolla, 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thouaand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollara) 


Number  of 
returns 


Business 
receipts 


(Thotiaand 
dotlari) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


Bijslness   receipts  ur.der 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousartd 
dollars) 


Net  income 

(less 

deficit) 


Iowa 


All  industries. 


Agriculture,  forestry,  and  fisheries. 
Mining 


Contract  construction. 


Special  trade  contractors .. . 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 


Wholesale  trade. 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers, 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


18,194 

711 

107 

1,508 

577 
931 

1,659 
187 
i'} 

{') 


281 
274 
624 


Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


911 
602 


5,481 

1,772 

103 

182 

1,487 

3,631 

720 
265 

755 
322 

386 
408 
678 

5,368 

2,062 
641 

1,097 
324 

434 
156 

278 
2,872 

1,993 
879 


159 
295 
569 

234 
397 
536 


11,673,518 
103,778 
29,661 

749,577 

164,279 
585,298 

3,779,923 
1,567,859 

(  =  ) 
191,134 

445,801 
607,069 
850,363 


570,453 
142,914 


4,569,204 

2,218,378 

460,623 

136,773 

1,620,982 

2,292,369 

318,493 
154,447 
(^) 
883,018 

72,803 

232,447 
71,025 
227,754 

1,640,920 

455,795 

259,149 

191,218 

5,428 

1,064,275 
1,041,607 

22,668 
120,850 

78,820 
42,030 

227,493 

34,302 
36,459 
49,376 

16,901 
38,994 
51,461 


518,814 

4,403 

'327 

26,384 

9,261 
17,123 

181,285 
24,112 
(=) 

I') 

18,717 

37,184 
18,000 
76,799 


78,478 
3,784 


92,899 

33,006 

2,240 
7,715 
23,051 


8,051 
8,910 

10,159 
4,189 

9,777 
5,465 
7,772 

127,794 

58,248 

36,397 

20,659 

1,192 

50,509 
48,048 

2,461 
19,037 

12,507 
6,530 

8,218 


1,649 
2,331 
2,855 

1,059 
730 
^406 


16,267 
704 
(^) 
1,329 

574 
755 


I') 


n 


214 
220 
513 


873 
580 


4,373 

1,058 

(^) 
133 
872 


696 
256 

553 
321 

287 
408 
651 

5,249 

1,990 
601 

1,065 
324 

390 
115 

275 
2,869 

1,991 

878 

2,173 

153 
295 
564 

233 

397 
531 


2,733,228 
40,ff>4 


135,619 
187,653 

323,976 

(^) 
(^) 

(') 

(') 

65,811 
68,617 
124,226 

91,504 
72,329 

19,175 

1,358,288 

363,918 

(=) 

22,775 
328,382 

987,730 

288,189 
71,252 
{') 

201,528 

71,278 

50,136 
71,025 
180,286 

403,293 

262,211 

160,086 

96,697 

5,428 

26,096 
12,852 

13,244 
114,986 

74,629 
40,357 

179,637 

23,164 
36,459 
40,871 

11,103 
38,994 
29,046 


142,122 
1,643 

14,584 

8,421 
6,163 


(=) 
{'] 

(') 

{') 
6,111 
1,535 
4,334 


5,968 
2,466 

3,502 

36,707 
9,872 

2,724 
7,651 
26,641 


1,581 


4,131 

1,245 
5,465 
6,807 

62,723 

40,727 

24,105 

15,430 

1,192 

3,053 
521 

2,532 
18,943 

12,703 
6,240 


1,809 
2,331 
1,930 

331 
730 
'842 


13,362 
278 
552 

1,196 

574 
622 


250 


(') 


159 
219 
366 


616 
373 


3,706 

1,196 

(^) 
225 
870 


251 

248 

87 

624 


221 
299 
397 

3,851 

1,476 
579 
595 
302 


253 
57 


196 
2,122 


1,321 
801 


300 
594 

214 

314 
300 


8,855,617 
202,816 
141,389 

793,206 

200,991 
592,215 


762,330 


(') 


211,670 
242,273 
844, 575 


1,401,521 
1,197,266 

204,255 

3,188,053 
1,692,440 

145,689 
925,561 

1,492,167 

149,594 
135,066 
322,399 
568,626 

67,314 

101,855 
38,717 
108,596 

666,973 

363,057 
222,750 
120,639 
19,668 
227,041 
191,550 

35,491 
76,875 

41,209 
35,666 

242,271 

(') 

37,944 

55,662 

49,114 
20,942 
25,386 


310,834 

448 
8,428 

13,095 

3,745 
9,350 

109,174 
6,011 

(') 
3,758 

18,849 
17,203 
57,608 

72,301 
28,457 


47,295 

20,079 

(  =  ) 

3,565 

9,784 

27,223 

4,397 
4,292 
4,549 
11,707 

2,722 

'344 
'303 
203 

63,828 

50,410 
33,150 
8,774 
8,486 

5,428 
4,737 

691 
7,990 

5,485 
2,505 

'3,735 

{') 

'7,529 

1,846 

520 
1,426 
1,067 


12,034 
230 
477 

1,067 

532 
535 

925 
167 


195 
270 


540 
304 


3,099 

932 

(') 
215 
663 


231 
180 
(  =  ) 
493 

344 

197 
298 
369 

3,753 

1,407 
541 
569 
297 

227 
34 

193 
2,119 

1,320 
799 


297 
591 

193 
313 
299 


1,994,026 
59,555 
35,485 

265,288 

102,023 
163,265 

250,372 
60,350 


(^) 

61,435 

47,541 


88,952 

74,873 

14,079 

851,961 

365,820 

(^) 

81,167 
264,527 


85,254 
43,174 
(  =  ) 
159,495 

61,960 

35,335 
37,206 
52,283 

296,931 

184,430 

123,383 

51,347 

9,700 

42,716 
11,745 

30,971 
69,785 

39,793 
29,992 

145,482 

29,834 
44,151 

19,770 
16,833 
23.510 


44,076 
'887 
'456 

'871 

2,023 
'2,894 

7,379 
'3,079 


4,316 
'1,112 


817 
'315 

1,132 

12,011 

3,962 

(  =  ) 

1,765 

1,739 

8,056 

2,032 
2,334 
ih 
2,780 


'1,520 
'112 
335 

32,750 

24,787 
16,877 
5,154 
2,756 

39 
'531 

570 
7,924 

5,354 
2,570 

'6,667 

'8,693 
1,174 


1,489 
1.053 


Footnotes  at  end  of  table. 


Business  Returns/1967  •   All  Corporations 


291 


ACTIVE  CORPORATIONS  IN  39  STATES 


Table  5.6— NUMBER  OF  RETURNS, 


BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000, 
SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industiy 


Total 

Business  receipts 
$1,000,000 

under 

T-^tal 

Buslr 

<.E6  receipts  ijjider 
$1,000,000 

Number  of 
returns 

Business 
receipts 

Net  income 

(less 

deficit) 

Number  of 
returns 

Business 
receipts 

Net   income 

(less 

deficit) 

Number  of 
returns 

Business 
receipts 

Net  income 

(less 

deficit) 

Number  of 
returns 

Business 
receipts 

Net  Income 

(less 

deficit) 

(Thouiand 

f77ioua«id 

fTTiousnnd 

(Thousand 

CTTioutand 

(ThouMand 

(Thautoitd 

(Thouiand 

doltara) 

dotlara) 

dollars) 

dolton) 

d<3llatt} 

dottari) 

daltari) 

fkillart) 

Kentucky 

louislana 

15,332 

10,473,105 

547,321 

13,668 

2,299,730 

100,712 

24,667 

12,973,415 

474,091 

22,511 

3,387,694 

35,701 

393 

41,824 

^559 

385 

25,065 

504 

370 

34,376 

6,481 

369 

30,014 

7,074 

683 

287,144 

3,132 

602 

138,409 

'2,290 

820 

325,678 

'109,100 

787 

123,899 

'114,266 

1,^25 

1,148,135 

36,656 

1,270 

312,294 

10,433 

2,357 

1,423,817 

47,159 

2,059 

422,062 

12,568 

664 

226,085 

11,778 

603 

122,641 

6,305 

1,378 

545,894 

17,593 

1,282 

252,184 

7,877 

761 

922,050 

24,878 

667 

189,653 

4,128 

979 

877,923 

29,566 

777 

169,878 

4,691 

1,152 

3,603,089 

248,523 

787 

273,102 

12,712 

1,565 

1,949,062 

88,274 

1,219 

393,867 

13,512 

160 

804,921 

25,062 

(') 

(=) 

263 

(=) 

755,508 

30,073 
(=) 

150 

65,667 

700 

164 

182,001 

7,574 

(^) 

{') 

(^) 

212 

135,346 

4,624 

191 

40,773 

'1,263 

112 

75,963 

6,091 

(^) 

(  =  ) 

(^) 

125 

62,800 

9,086 

(') 

I') 

i^) 

134 

170,042 

10,446 

115 

71,336 

4,390 

230 

200,931 

14,705 

198 

103,106 

7,863 

91 

224,003 

22,970 

(') 

(  =  ) 

(^) 

119 

205,916 

10,401 

(') 

{') 

(^) 

448 

1,979,158 

170,308 

322 

84,224 

2,751 

603 

491,730 

15,120 

501 

157,515 

4,569 

774 

833,546 

92,507 

738 

92,239 

11,785 

1,911 

1,807,246 

161,892 

1,848 

272,823 

10,483 

553 

409,694 

7,428 

532 

69,478 

7,929 

1,560 

514,059 

66,088 

1,511 

226,545 

8,838 

221 

423,852 

85,079 

206 

22,761 

3,856 

351 

1,293,187 

95,804 

337 

46,278 

1,645 

5,036 

3,596,457 

89,662 

4,139 

1,040,967 

32,183 

7,029 

5,984,561 

133,178 

5,831 

1,398,123 

37,963 

1,351 

1,568,222 

47,252 

981 

382,416 

16,175 

2,167 

2,460,484 

61,442 

1,674 

342,  CB6 

12,410 

110 

383,101 

6,619 

(^) 

(^) 

(M 

355 

1,051,760 

16,051 

263 

45,238 

'492 

248 

216,019 

12,003 

238 

101,684 

6,282 

412 

376,530 

16,303 

314 

66,952 

6,917 

993 

969,102 

28,630 

742 

277,694 

9,894 

1,400 

1,032,194 

29,088 

1,097 

229,906 

5,985 

3,637 

1,981,766 

39,781 

3,115 

647,239 

15,455 

4,774 

3,495,254 

71,656 

4,074 

1,039,103 

25,884 

426 

145,932 

4,956 

392 

69,763 

2,758 

809 

345,679 

6,644 

744 

260,109 

6,495 

280 

115,770 

5,612 

251 

45,791 

2,561 

438 

371,814 

13,989 

340 

65,610 

478 

449 

240,972 

3,750 

404 

113,734 

1,555 

525 

707,272 

7,942 

418 

166,908 

1,022 

942 

979,476 

10,114 

636 

153,999 

464 

880 

1,485,036 

20,431 

513 

174,412 

4,904 

327 

119,649 

3,485 

304 

59,916 

2,981 

367 

136,291 

8,279 

345 

75,913 

4,244 

343 

190,165 

5,505 

287 

88,105 

3,007 

430 

84,710 

1,705 

424 

54,421 

1,284 
'324 

332 

52,895 

334 

325 

41,644 

1400 

255 

62,330 

3,695 

248 

30,042 

538 

136,907 

6,025 

516 

74,287 

3,357 

1,070 

302,122 

8,971 

1,042 

211,688 

7,781 

3,315 

711,702 

59,593 

3,228 

228,577 

25,779 

6,837 

984,945 

121,050 

6,694 

414,112 

47,971 

1,003 

333,892 

39,417 

939 

131,406 

15,711 

2,300 

477,052 

44,550 

2,215 

211,967 

21,199 

319 

189,829 

31,243 

286 

69,403 

13,073 

222 

243,887 

25,149 

182 

72,212 

8,044 

499 

130,843 

5,975 

469 

50,740 

2,395 

1,331 

193,447 

10,534 

1,290 

109,493 

6,270 

185 

13,220 

2,199 

184 

11,263 

243 

747 

39,718 

8,867 

743 

30,262 

6,885 

317 

290,561 

9,975 

301 

19,636 

658 

950 

243,525 

8,722 

921 

74,436 

4,074 

41 

276,515 

9,440 

26 

7,616 

'249 

296 

214,415 

6,286 

267 

45,326 

1,638 

276 

14,046 

535 

275 

12,020 

907 

654 

29,110 

2,436 

654 

29,110 

2,436 

1,995 

87,249 

10,201 

1,988 

77,535 

9,410 

3,587 

264,368 

67,778 

3,558 

127,709 

22,698 

1,309 

52,492 

8,047 

1,306 

46,542 

7,256 

2,236 

108,118 

19,214 

2,216 

84,782 

15,586 

686 

34,757 

2,154 

682 

30,993 

2,154 

1,351 

156,250 

48,564 

1,342 

42,927 

7,112 

2,361 

254,968 

18,093 

2,326 

187,837 

9,892 

3,430 

452,741 

25,644 

3,356 

321,805 

20,883 

270 

28,150 

1,105 

267 

20,511 

87 

275 

24,830 

7  736 
^586 

275 

24,830 

7,736 

330 

19,881 

131 

330 

19,881 

131 

373 

49,008 

373 

49,008 

1586 

596 

31,494 

3,933 

592 

27,949 

3,221 

1,111 

97,392 

5,326 

1,092 

73,780 

4,716 

298 

59,426 

2,309 

282 

28,316 

256 

529 

104,482 

3,943 

511 

72,660 

2,141 
'510 

277 

39,337 

4,140 

265 

14,500 

'278 

359 

23,417 

'510 

359 

23,417 

590 

76,680 

6,475 

590 

76,680 

6,475 

783 

153,612 

9,735 

746 

78,110 

7,386 

All  Industries 

Agriculture,  forestry,  and  fisheries.. 
Mining 

Contract  construction 

Special  trade  contractors 

Other  contract  construction 

Manufacturing 

Food. and  kindred  products 

Apparel  and  other  textile  products.. 
Lumber  eind  wood  products,  except 

furniture 

Printing,  publishing,  and  allied 

industries 

Fabricated  metal  products . . ^ 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products.... 
Machineiy,  equipment,  and  supplies 
Other  wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 

Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 

Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 

Services 

Hotels,  rooming  houses,  camps,  and 

other  lodg  ing  places 

Personal  services 

Business  services 

Automobile  and  other  repair  services 
Amusement  and  recreation  services.... 
Other  services 

Footnotes  at  end  of  table. 


292 


ACTIVE  CORPORATIONS  IN  39   STATES 


Business  Returns/1967  •   All  Corporations 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  SI, 000, 000,  BY 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


Number  of 
returns 


Business 
receipts 

f  Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thouaerd 
dollars) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousirid 
dollars) 


Net  income 

(less 

deficit) 

(  Thousand 
dollars) 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  iricome 

(less 

deficit) 

(Thousand 
dollars) 


Business  receipts  ur.der 
$1,000,000 


Number  of 
returns 


Business 
receipts 


C Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


Maryland 


All  industries. 


Ai;riculture,    forestry,    and  fisheries. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


?/anuf  acturinc . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 


Wholesale  trade. 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Services 

Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 

Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


7,059 
190 
(^) 

232 
202 

626 

133 


(  =  ) 

(=) 

(^) 
(^) 


502 
300 


2,441 

438 

(') 

332 

1,970 

25A 
187 
219 
483 

(.') 

143 
440 

1,878 

551 
84 
299 
168 

108 
12 

96 
1,219 

1,031 
188 


n 


120 
140 
182 


3,617,485 
31,409 
(  =  ) 
162,268 

84,909 
77,359 

1,155,775 
255,163 

(') 

(=) 
743,018 

211,091 
96, 672 


1, 294, 992 
538,242 

360,942 


69,650 

80,230 

157, 287 

243,041 

(=) 

(') 
30,982 
94,458 

679,455 

137, 381 

107, 182 

15,291 

14,908 

511,003 
506,367 

4,636 
31,071 

25,826 
5,245 

82,442 

31,608 

1,905 

16,456 
6,185 
11,288 


165,900 
'911 

5,749 

2,649 
3,100 

45,253 
3,918 


{') 
(  =  ) 
33,392 

30,252 
307 

29,945 

23,362 

9,706 

(^) 
(') 
7,662 

13,236 

827 
5,330 
1,112 

361 

I') 

(^) 
2,561 
1,956 

56,554 

13,526 

9,051 

784 

3,691 

39, 320 
39, 350 

^30 
3,708 

3,621 
87 


3,8 
(^i 


799 
143 
12 


6,548 
189 
(^) 
412 

229 
183 

466 
(=) 

(.') 
(^) 

{') 
196 

458 
264 


2,185 
345 
(^) 


(^) 
(  =  ) 
409 

(.') 

(^) 
143 
436 


526 
62 
297 
167 

105 
9 

96 
1,219 

1,031 
188 

986 
216 


(.') 


120 
140 
182 


1,024,576 
20, 066 
(  =  ) 
105,522 

70,600 
34,922 

174, 340 

84,555 

42,205 
21, 150 


502,722 
84,680 

51,338 
405,485 

59, 909 
(') 
(') 
108,632 

(  =  ) 

(.') 
30,982 
77,958 

97, 226 

58,497 
32,889 
12,423 
13,185 

7,658 
3,022 

4,636 
31,071 

25,826 
5,245 


31,608 
(=) 
1,905 

16,456 
6,185 
11,288 


25,432 

^830 

1,945 

1,258 
637 

^2,748 

(^) 

(^) 
^6,582 

3,828 
1,232 


7,767 

1,415 

(^) 
(^) 
906 

6,053 


(^) 
(=■) 
I33 

(  =  ) 

(=) 
2,561 
994 

9,829 
5,880 
3,165 
726 
1,989 

241 
271 

ho 

3,708 

3,621 

87 

5,644 


3,8 


34,926   22,072,483  1,277,240 


799 
143 
12 


2,049 
1,670 


388 
103 


249 

76 

1,064 


1,514 
1,201 

313 

9,902 

2,685 

359 

267 

2,059 

7,109 

443 

340 

586 

1,039 

516 

512 
1,525 
2,148 

10,557 

3,016 

139 

1,682 

1,195 

787 
183 

604 
6,754 

5,053 
1,701 

5,343 

306 

848 

1,957 

733 
695 
804 


203,086 


54, 387 


1,678,148 

745,755 
932,393 


879,742 
195,704 


551,180 

253,061 

200,486 

3,475,899 


2,718,658 
2,080,004 


6,848,161 

2,547,481 

780,073 

205,294 

1,562,114 

4,281,867 

154, 500 

523,568 

624,309 

1,315,227 

191,914 

358,786 
304,230 
809, 333 

3,785,083 

1,892,245 
414,514 

1,362,173 
115,558 

1,380,768 
1,284,422 

96,346 
512,070 

382,383 
129,687 

1,121,599 

86,627 
147,080 
289,731 

118,605 
184,041 
295,515 


384 

50,435 

19,598 
30,837 

448,261 

24,765 
12,342 


15,184 

13,044 

349,658 


212,075 
93,000 


147,235 

51,040 

7,247 
6,363 
37,430 

96,106 

2,698 
21,928 

9,692 
14,596 

7,083 

16, 556 

5,785 
17, 768 

369,523 

241,649 
80,514 
72,287 
88,848 
85,312 
79,005 

6,307 
42,562 

32,332 
10,230 

48,419 

4,290 

3,448 

21,343 

6,220 
6,224 
6,894 


32,410 

710 
(') 
3,397 

1,939 
1,458 


299 
(^) 


215 
(^) 

756 


1,438 
1,176 


8,795 

2,248 

214 
223 

1,811 


431 
262 
522 
725 


451 
1,511 
2,082 

10,323 

2,890 

104 

1,601 

1,185 

745 
150 

595 
6,688 

5,009 
1,679 

5,177 

298 

801 

1,926 


730 
658 
764 


4,963,881 
95,892 
(^) 
712,314 

383,258 
329,056 


95,380 
(^i 

77,029 

137,885 
74, 114 

169,838 


213,981 
191,527 

22,454 

2,061,901 

689,723 

95,721 
90,500 
503,502 


117,388 
45,403 
126,910 
190, 107 

91,326 

136,9X 
251,750 
396,885 

644,018 

221, 309 
38,473 

154,770 
28,066 
94,756 
23,731 

71,025 
327,953 

245,392 
82,561 

595,660 

30,402 
83,255 
190, 113 

83,698 
100,017 
108, 175 


163,625 
'447 
(  =  ) 
15,727 

6,808 
8,919 

20, 521 
5,984 
(^i 


3,833 
3,344 
(=i 
5,157 


14,902 
12,075 


35,318 

14,432 

3,363 
3,220 
7,349 


1,864 
830 
945 
665 

1,888 

4,971 
3,132 
6,431 

59,843 

29,935 
4,928 
12,848 
12,159 

3,147 
410 

2,737 
26,761 

22,241 
4,520 

19,872 


296 

216 

16,052 

5,799 
'2,454 


Footnotes  at  end  of  table. 


ACTIVE  CORPOftATIONS  IN  39   STATES 

Table    5.6— NUMBER   OF   RETURNS,    BUSINESS 


Business  Returns/1967  •   All  Corporations 


293 


RECEIPTS 
SELECTED 


AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $ 
INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


1,000,000,  BY 


Industry 


All  industries. 


Agriculture,  forestry,  and  fisheries.. 
Miriirt; 


Contract  construction. 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing 

Food  and  kindred  products 

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

furniture *. 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Number  of 
returns 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
0  Lher  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses, 
other  lodging  places.. 

Personal  services 

Business  services 


camps,  and 


Automobile  and  other  repair  services, 
Amusement  and  recreation  services..., 
Other  services 


6i,536 
956 


4,500 

2, "459 
2,041 

8,137 

596 
878 


990 

742 

3,536 


2,706 
2,390 

316 

25,778 

6,318 

1,215 

816 

4,287 

19,086 

1,075 

861 

1,096 

2,072 

2,798 


4,351 
5,745 

13,045 

2,512 
389 
903 

1,220 

1,307 
231 

1,076 
9,226 

7,537 
1,689 


702 
1,930 
2,046 


Business 
receipts 


Net  income 

(less 

deficit) 

dotlara) 


ss   receipts  liiider 
$1,000,000 


Number  of 
returns 


Business 
receipts 

(Thousand 
dollars) 


Net  income 

{less 

deficit) 

(Theuaand 
dollars) 


Massachusetts 


44,028,632 
686,119 


692,370 
1,337,755 

12,847,534 

1,213,155 
752,522 


1,104,126 
1,094,747 
7,852,743 


2,025,263 
571,778 

1,453,485 

16,037,487 

6,964,301 

2,029,261 

476,104 

4,458,936 

8,812,970 

450,501 
1,086,051 
2,478,642 
1,493,906 

875,736 

399,142 

701,343 

1,327,649 

8,078,259 

2,879,901 

1,039,072 

208,344 

1,632,485 

4,655,398 
4,552,546 

102,852 
542,960 

451,246 
91,714 


420,733 
294,859 
546,489 

143,884 
198,823 
384,574 


3,234,526  59,058 


55,774 
5,903 

22,904 

18,726 
4,178 


25,567 
30,437 

485 

48,977 

135,508 

94,533 

504,206 

261,306 
8,636 


278,964 

116, 348 

22,442 
15,388 
78,518 

157,835 

11,044 
25,977 
4,337 
10,665 

44,798 

8,635 
22,360 
30,019 

1,695,272 

1,430,173 

96,488 

8,628 

1,325,057 

208,092 
203,541 

4,551 
57,007 

47,050 
9,957 


5,846 

12,115 
18,084 

4,460 
12,766 
22,554 


954 

(  =  ) 


2,341 
1,765 


6,576 

485 
736 


842 

592 

2,614 


2,592 
2,295 


23,040 

4,858 

805 

678 

3,374 

17,875 

987 

748 

870 

1,606 

2,716 

1,038 
4,329 
5,581 

12,606 

2,170 
197 
849 

1,124 

1,249 
176 

1,073 
9,187 

7,516 
1,671 

8,696 

671 
1,856 
2,023 

934 

1,173 
2,039 


9,387,043 
120,057 

763,521 

427,846 
335,675 

1,631,416 

96, 513 
214,111 

29,380 


242,499 
191,702 
700,756 

292,435 
264,573 

27,862 

4,742,194 

1,235,920 

228,357 
158,889 
848,674 

3,362,737 

217,970 
142,581 
261,062 
402,083 

562,039 

262,549 

469,848 

1,044,605 

789,748 

202,216 
77,691 
71,984 
52,541 

99,495 
11,051 

88,444 
488,037 

415,136 
72,901 

1,039,459 


53,385 
189,121 
266,210 

134,470 
133,667 
262,606 


289,404 
4,719 
(^) 
16,455 

12,  U4 
4,341 


570 
2,377 


^1,070 


11,362 

6,918 

12,499 


5,206 
4,125 

1,081 

112,268 

27,529 

2,476 
4,450 
20,603 


3,540 

3,100 

I37 

4,716 

33,008 

4,263 

9,335 

24,088 

89,430 

28,065 

6,120 

501 

21,444 

4,707 
621 

4,086 
56,658 

47,374 
9,284 


^437 
6,774 
6,656 

4,291 
1,326 
6,584 


Number  of 
returns 


Business 
receipts 

(Thouaand 
dollars) 


Net  income 

(less 

deficit) 

(Thouaard 

dollara) 


^6   receipts  liTider 
$1,000,000 


Number  of 
returns 


Business 
receipts 


Net  income 

(less 
deficit) 


(Thooaand         (Thouaand 
dollara)  dollars) 


Michigan 


46,496 


2,172 
2,412 


445 
151 


1,734 
1,920 
2,925 

1,431 
1,130 


14, 175 

4,900 

605 

873 

3,422 

9,027 

1,151 
427 
624 

1,305 

707 

1,078 
1,616 
1,619 

9,905 

2,451 
405 

1,127 
919 

1,472 
279 

1,193 


3,655 
2,327 


534 
1,122 
1,894 

1,030 
1,027 
1,570 


81,947,436 
59,081 
82,303 

3,080,891 

1,154,710 
1,926,181 

56,253,044 

2,283,588 
101,982 


2,516,819 

3,926,781 

46,653,341 


2,059,460 
999, 009 


16,207,112 

6,598,976 

1,454,713 

558,979 

4,585,284 

9,363,446 

391,767 
1,853,176 
2,105,925 
2,701,232 

340,526 

416,250 
399,715 
654,355 

2,563,659 

1,424,708 

1,030,119 

335,198 

59,391 

705,239 
634,341 

70,898 
433,712 

239,538 
194, 174 


74,568 
250,566 
628, 987 

197,259 
139,580 
325,843 


Footnotes  at  end  of  table. 


5,666,784 

'967 

4,294 

71,986 

42, 516 
29,470 

4,785,696 

146,028 
7,051 

6,708 

56,417 

173,572 

338,292 

4,057,628 

197,971 
11,794 

186, 177 

334,036 

149,321 

13,136 
24, 160 
112,025 

173,226 

34,220 
65,381 
10,517 
18,964 

13,  584 

11,807 
9,142 
14,611 

209,218 

104,386 
57,087 
18,717 
23,582 

32,828 

27,478 

5,350 
72,004 

45,554 
26,450 

63,676 

H38 

9,019 

20,235 

10,795 
7,223 
16,  542 


40,594 
431 
328 

3,979 

1,962 
2,017 

5,949 
328 


1,244 
1,477 
2,241 


1,255 
974 


11,557 

3,551 

427 

710 

2,414 


996 
404 
387 
.214 


1,022 
1,530 
1,535 

9,591 

2,225 

254 

1,063 


1,427 
241 


1,186 
5,939 


3,624 
2,315 


571 
1,061 
1,780 

1,015 
1,014 
1,554 


7,834,538 
45,683 
35,872 

995,647 

538,229 
457,418 


119,904 


63,462 


383,728 
424, 687 
571,314 


293,380 
253,540 

39,840 

3,260,431 

1,103,050 

131,159 
201,614 
770,277 

2,091,067 

261,995 

33,307 

102,669 

459,757 

187,217 

235,647 
347,963 
412,512 

550,128 

180,642 
105,440 
55,641 
19, 561 

76,687 
26,073 

50,614 
292,799 

134,258 
158, 541 

933,629 

49,051 
140,002 
222,048 

158,684 

87,734 

276,060 


300,343 

'1,252 

'359 

15,913 

13,092 
2,821 


5,302 


18,827 
30,250 
25,953 


14,422 
12,485 


82,731 

37, 547 

1,646 
10,746 
25,155 


3,207 

3,072 

517 

3,980 

6,846 

4,744 
6,082 
9,532 

70,966 

19,003 
10,778 
3,394 
4,831 

4,139 


4,387 
47,824 


26,170 
21,654 


'1,174 
3,416 
2,637 

10,355 

1,087 

14, 501 


294 

ACTIVE  CORPORATIONS  IN  39   STATES 


Business  Returns/ 1967  •   All  Corporations 


Table    5.6— NUMBER  OF   RETURNS, 


BUSINESS   RECEIPTS,     AND  NET   INCOME  FOR  ALL    RETURNS   AND  FOR   RETURNS  WITH   BUSINESS   RECEIPTS  UNDER   $1,000,000, 
SELECTED   INDUSTRIES,    AND  BY   STATE   IN  WHICH  FILED— Continued 


Number  of 
returns 


Business 
receipts 

f  77lou9dnd 
dollars) 


Net  income 

(less 

deficit) 

(Thouamd 
dollars) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net   income 

(less 

deficit) 

(Thousand 
dollars) 


Number  of 
returns 


Business 
receipts 


(  Thousand 
dollars) 


Net  income 

(less 

deficit) 

f  77)oua«id 
dollars) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


Net  income 

(less 

deficit) 

(Thousand 
itjllars) 


Mississippi 


All  industries 

Agriculture,  forestiy,  and  fisheries.. 
Mining 


Contract  construction. 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing. 


Food  and  kindred  products 

Apparel  and  other  textile  products. 
lAimber  and  wood  products,  except 

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 


Transportation 

Communication,  electric, 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate.. 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


421 
1<3 


,069 
877 


484 
81 


516 
629 
,195 


950 
731 

219 

8,506 
2,951 

265 

315 

2,371 

5,376 

1,014 
452 
309 

1,255 

174 

461 
805 
876 

6,423 

2,340 
662 

1,198 
430 

365 
76 

289 
3,718 

2,659 
1,059 

3,473 

257 
290 
999 


805 
459 
663 


29,004,397   1,672,763 
67,981 
125,330 


569,060 
729,001 


,168,312 
36,085 


473,069 

574,906 

798,349 

.,103,405 


1,832,423 
1,355,129 


12,108,988 

7,453,664 

1,541,240 

688,626 

5,223,798 


526,282 
1,288,326 

826,331 
1,169,030 

63,658 

266,844 
176,779 
279,745 

2,382,573 

1,274,363 
457,505 
221,813 
595,045 

911,861 
885,563 

26,298 
196,349 

120,886 
75,463 


44,260 
U8,470 
372,573 

114,133 
51,223 
126,888 


21,609 
10,759 


147,995 
2,023 


42,252 

63,195 

424,250 


163,600 
89,276 

74,324 

186,781 
106,320 

15,394 
13,594 
77,332 
78,293 

10,299 
17,832 
11,416 
15,057 

1,847 

4,057 
6,168 
11,617 

499,500 

456,737 
41,136 
10,870 

404,731 

31,258 
28,230 

3,028 
11,505 

7,156 
4,349 


218 
10,728 
12,618 

6,744 

567 

6,578 


,985 
415 


n 


953 
736 


2,615 
214 


(.') 


379 
492 
911 


891 
679 


7,198 
2,253 

151 

203 

1,899 

4,772 

960 
416 
236 
953 


422 
788 
832 

6,279 

2,247 
629 

1,163 
455 

329 

40 

289 
3,703 

2,652 

1,051 


254 
260 
958 

794 
454 
659 


4,210,949 
43,157 
(  =  ) 


243,488 
190,424 


57,893 


127,848 
141,449 
255,001 

130,919 
100,455 

30,464 

2,040,052 
728,892 

27,706 

114,863 

586,323 

1,275,618 

309,011 
87,535 
89,402 

300,838 

41,601 

93,646 

154,996 
198,589 

454,446 

251,350 
163,465 
59,664 
28,221 

38,630 
12,332 

26,298 
164,466 

102,366 
62,100 

373,479 

27,835 
25,717 
92,516 

76,741 
33,019 
117,651 


157,028 
'950 
(  =  ) 
6,782 

5,230 

1,552 

30,548 
'332 

1,433 

737 

7,978 
6,470 
12,415 

11,829 
6,395 

5,434 

51,840 
17,924 

'1,051 
7,737 
11,238 
32,960 

6,602 

5,601 

528 

4,421 

951 

553 
5,506 
8,798 

44,412 

30,720 
13,976 
5,103 
11,641 

2  169 
'859 

3,028 
11,523 

6,428 
5,095 


'219 
1,705 
3,142 

1,847 

159 

5,185 


10,381 
940 

(  =  ) 
805 

360 

445 

902 

83 
(^) 


702 
464 


3,221 
954 

155 

80 

719 


266 

139 


I') 


536 

160 

164 

737 

2,241 

645 
164 
314 
167 

321 
32 

289 
1,275 

627 
648 

1,179 
195 


(^) 


228 


(^) 


4,223,762 
166,156 

253,189 

122,307 
130,882 


212, 2C2 
(  =  ) 

190,425 
(^) 

<!' 
(^) 
486,358 

117,363 
70,281 

47,082 

2,049,236 
1,105,902 

498,562 

95,787 

511,553 

910,670 

91,392 
72,823 

(M 

365,995 

80,325 

35,864 

(=) 
181,708 

404,834 

193,495 

126,963 

60,967 

5,565 

154,056 
146,375 

7,681 
57,283 

17,631 
39,652 

114,291 


37,953 
(') 
18,999 

(  =  ) 
(=) 
29,638 


168,489 
8,974 

4,633 

4  745 
'112 


4,488 

(^) 

14,136 
(^) 
(^ 
40,280 

10,134 
4,257 


40,810 
23,030 

5,745 
4,821 
12,464 
16,374 

1,549 
61 

5,619 
4,616 

706 
(  =  ) 
3,160 

27,734 

17,925 
14,382 
4  274 
'731 


'7 

4,084 
3,162 

922 
5,725 

2,479 
3,246 

4,672 

1,930 
(  =  i 
1,101 

I') 
I') 
1,735 


9,625 


(^) 


357 

420 


(  =  ) 


(^) 
(  =  ) 


693 

456 

237 

2,754 
711 

(') 
(^) 
528 
1,930 


244 
114 


452 

143 

164 
(^) 
669 

2,190 

609 
140 
302 
167 

307 

18 

289 
1,274 

627 
647 

1,167 
192 


(  =  ) 


224 


1,533,181 
115,383 
(  =  ) 

194,907 

106,288 
88,619 


(') 
27,100 

(^) 
(^) 
47,880 


77,011 
54,760 

22,251 

688,223 
216,796 

108,360 
449,306 

62,081 
35,908 

(M 

158,690 

35,960 
35,864 

77,517 
156,043 

91,254 

49,572 

36,117 

5,565 

11,828 
4,147 

7,681 
52,961 

17,631 
35,330 


34,671 
(^) 
12,963 

{') 
(') 
13.534 


54,487 
7,125 
(  =  ) 
1,849 

1,726 
123 


(  =  ) 

m 

3,972 


7,333 
3,349 

3,984 

15,502 
7,276 

<  =  > 
3,790 
6,976 

1,218 
AT? 
(^) 
1,770 

1,782 

706 
) 
750 

12,725 

6,788 
4,908 


(  =  ) 


681 
'241 


922 
5,256 


2,479 
2,777 


1,487 
(^5 
688 


(^) 


Footnotes  at  end  of  table. 


Business  Returns/1967  •   All  Corporations 


295 


ACTIVE  CORPORATIONS  IN  39  STATES 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000,  BY 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


Number  of 
returns 


Business 
receipts 


(Thouaartd 
dolUra) 


Net  income 

(less 

deficit) 

(Thouamd 
dollar  a) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thouaend 
dollara) 


Net  income 

(less 

deficit) 

(Thoiiaand 
doltara) 


Number  of 
returns 


Business 
receipts 


(nouaard 
dollara) 


Net  income 

(less 

deficit) 

(Thoiiaaid 
dollara) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thouaend 
dollara) 


Net  Income 

(less 

deficit) 

(Thouaand 
dollara) 


All  industries. 


Agriculture,  forestiy,  and  fisheries. 
Mining 


Contract  construction. 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services.... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machineiy,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers ,. . , 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  Insurance,  and  real  estate.. 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 


38,'V76 
783 
170 

2,428 

1,565 
863 

i,65A 

415 
275 

210 

902 

624 

519 

1,709 

1,567 
1,024 


11,553 

3,355 

407 

484 

2,464 


648 

584 

1,119 

1,352 

568 

991 

1,951 

12, 154 

4,894 

670 

3,009 

1,215 

917 
219 

698 
6,343 

4,567 
1,776 

4,949 


164 

821 

1,580 

692 

733 
959 


34,740,522 
282,156 
330, 110 

1,513,929 

701,242 
812,687 

14,203,128 

3,650,348 
928, 833 

111,168 

580,161 

653,656 

587,831 

7,691,131 

3,719,154 
2,377,433 

1,341,716 

11,264,900 

4,982,203 

1,004,382 

346,375 

3,631,446 


545,145 
1,412,969 

902,842 
1,206,272 

840,483 

263,785 
247,764 
656,369 

2,647,382 

1,459,359 
532, 594 
580,610 
346, 155 

838, 195 
736,787 

101,408 
349,828 

239,421 
110,407 


64,136 
117,111 
242,190 

127,228 
76, 146 
151,495 


1,697,790 

606 

12,635 

43,483 
25,540 
17,943 

856,345 

140,104 
52,958 

5,178 

55,516 

43,109 
46, 157 
513,323 

200,944 
44,617 


299,742 

117,599 

15,965 

7,302 

94,332 


17,995 
70,436 
6,783 
18, 116 

41,932 

'4,416 

5,979 

23,425 

432,624 

348,647 
79,017 
37,710 

231,920 

33,445 
25,816 

7,629 
50,532 

27,912 
22,620 


1,740 
3,096 
16,419 

5,132 
14,782 
10,410 


34,696 
725 

153 

2,084 

1,452 
632 

3,675 

242 
187 

197 

807 

499 

402 

1,341 

1,410 
887 


9,695 

2,495 

328 

400 

1,767 


746 
614 
339 
811 


544 

977 

1,864 

11,887 

4,706 

587 

2,924 

1,195 

861 
167 

694 
6,320 

4,548 
1,772 

4,849 

(=) 

799 
1,537 

683 
727 
947 


5,570,780 

109,034 

23,086 

479, 193 
371,150 
108,043 

880,807 
76,437 
77,236 

58,445 

123,717 

135,405 
82, 626 
326,941 

203,805 
163,220 


2,466,314 

712,979 

70,901 
70,875 
571,203 

1,727,287 

236, 172 
127,294 
80,405 
258, 949 

361,218 

140,123 
158, 169 
364,957 

836,727 

461,700 
157,041 
255,766 
48,893 

94,693 
15,837 

78,856 
280,334 

190,686 
89,648 

570,357 

(  =  ) 

82, 195 
154,431 

110,251 
56,684 
126,224 


272,577 
1,519 
2,000 

8,838 

10, 188 
'1,350 

39,932 

639 
3,320 

2,770 

4,817 

5,595 
2,288 

20,503 

3,384 
1,298 


70,521 
20,612 

965 

577 
19,070 


6,118 

6,121 

1374 

5,283 

15,905 

3,208 
2,288 
10,742 

107,717 

68, 126 
22,922 
23,591 
21,613 

2,770 
'2,504 

5,274 
36,821 

26, 232 
10,589 

38,834 


(^) 

3,326 

9,307 

3,353 
11,521 
9,230 


11,267 
849 
(=) 

798 

438 
360 

771 
276 

(^) 


647 
362 

285 

3,367 
1,169 

136 
1,007 

2,166 


(^) 


192 
383 


183 
376 
366 

3,107 

1,315 
444 
357 
514 

214 
59 

155 
1,578 

1,040 
538 

1,535 

267 
245 
275 

322 
182 
244 


6,926,260 
224,673 
(^) 

716,210 

165,078 
551,132 

1,642,055 
1,103,519 

(^) 
105, 058 


602,201 
92, 674 


2,350,480 
1,195,379 

(^) 

101,811 
721,403 


153,397 

233, SZi 
249,364 

113,964 

47.903 
59,435 
176, 139 

1,146,734 

225,072 

146,950 

69,644 

8,478 

873,373 
830, 836 

42,537 
48,289 

35,127 
13,162 


33,009 
33,564 
44,003 

38,201 
17,065 
49,387 


310,027 
5,685 

24,143 

7,948 
16,195 

55,375 
18,206 


n 

10,036 
('} 

17,092 


80,740 
4,585 

76, 155 

50, 154 

16, 187 

(') 

860 
14,842 

33,682 

3,226 
(^i 

6,605 
3,806 


2,948 
2,421 
6,513 

71,217 

31,944 

26, 367 

2,336 

3,241 

27,993 
22,451 

5,542 
11,280 

8,557 
2,723 


764 

365 

10,201 

2,215 
'439 
1,563 


10, 393 
828 

678 
392 
286 

664 
248 


625 
354 


2,854 

914 

(^) 

831 

1,911 


(^) 

313 

249 

180 
375 
342 

3,033 

1,283 
429 
344 
510 

174 
23 

151 
1,576 

1,039 
537 


263 
245 
268 

319 
182 
242 


1,7W,105 
112,668 

160, 159 

113,012 
47, 147 

184,586 
29,313 


60, 390 


102,904 
69,053 

33,851 

788,496 
295,402 

283,905 


124,756 
(^i 
{') 
87,922 


40, 667 
45,814 
97,615 

190,251 

121, 128 
89,854 
26,522 

4,752 

24,421 
5,955 

18,466 
44,702 

32,906 

11,796 

171, 162 

25,075 
33,564 
18,024 

35,544 
17,065 
41,890 


89,281 
2,589 

7,191 

5,288 
1,903 

13,702 
3,149 


2,007 


5,525 
2,052 


20,576 

7,011 

(') 
(^) 
7,018 


2,564 
(  =  i 
(^) 

1,523 

1,735 

2,636 
2,225 
3,218 

34,115 

19,042 

15,492 

1,044 

2,506 

4,104 


4,706 
10,969 

8,356 
2,613 

5,872 

631 

365 

1,959 

2,340 

'439 

1,016 


Footnotes  at  end  of  table. 


296 


ACTIVE  CORPORATIONS  IN  39   STATES 


Business  Returns/1967  •   All  Corporations 


Table    5.6— NUMBER  OF   RETURNS,    BUSINESS   RECEIPTS,     AND  NET   INCOME  FOR  ALL    RETURNS  AND  FOR   RETURNS  WITH  BUSINESS   RECEIPTS   UNDER   SI   000   000      BY 

SELECTED   INDUSTRIES,    AND  BY   STATE   IN  WHICH  FILED— Continued 


All  industries. 


Agriculture,   forestry,   and  fisheries. 
Mining 


Contract  construction. 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

indiistries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  nianuf acturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services.... 


Transportation 

Coramunication,  electric, 
sanitaiy  services 


Wholesale  and  retail  trade. 


Wholesale  trade. 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 


Other  finance. 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers, 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses, 
other  lodging  places.. 

Personal  services 

Business  services 


Automobile  and  other  repair  services. 
Amusement  and  recreation  services.... 
Other  services 


Number  of 
returns 


Business 
receipts 


( Thousand 
doIUrt) 


Net  income 

(less 

deficit) 

(Thoiiaend 
dollora} 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thoua^td 
dotlarM) 


Met  income 

(less 

deficit) 


3,547 

4,002 

11,619 

671 
1,697 


1,462 
1,089 
5,611 


3,822 
3,485 


24,967 
7,074 

671 

1,135 

5,268 

17,461 

749 
1,120 
1,521 
1,840 

2,023 

1,704 
4,626 
3,878 

25,921 

3,854 

259 

1,435 

2,160 

1,131 
123 

1,008 
20,936 

17,193 
3,743 


592 
1,585 
2,672 

1,884 
1,604 
2,119 


51,349,034 
75,648 
74,242 

2,753,513 

1,020,392 
1,733,121 

19,477,341 

3,158,403 
979,321 


1,050,641 

1,815,618 

11,772,340 


2,003,582 
1,090,341 


17,507,683 
9,516,361 

2,386,899 

684,752 

6,444,710 

7,878,834 

220,677 

764,698 

2,089,360 

1,845,873 

726,182 

464,028 

614, 620 

1,153,396 


1,420,268 
763,101 
347,113 
310,054 

5,609,268 
5,544,311 

64,957 
767,210 

540,315 
226,895 


136,625 
222,185 

555,617 

309,493 
129,764 
290,516 


2,827,212 
^2,231 


14,329 
32,196 


224,520 
36,038 


6,877 


40,075 


81,939 

84,302 

1,059,213 


129,505 
21,714 

107,791 

310,708 
170,214 

10,261 

22,024 

137,929 

140,146 

3,250 
22,711 
35,378 
17,974 

21, 542 

4,000 

6,564 

28,727 

743,513 

328,789 
54,682 
16,978 

257,129 

356,695 
351,221 

5,474 
58,029 

48,249 

9,730 


1899 

7,015 

30,681 

6,141 
7,134 
13,611 


80, 108 
699 

(=) 
7,074 

3,391 
3,683 


376 
1,560 


(') 


1,215 

884 

4,467 


3,620 
3,292 


22,253 

5,642 

430 
1,007 
4,205 

16, 184 

689 
1,049 
1,324 
1,237 

1,945 

1,654 
4,603 
3,683 

25,618 

3,606 

125 

1,339 

2,142 

1,107 
100 

1,007 
20,905 

17,172 
3,733 


559 
1,576 
2,585 

1,873 
1,592 
2,084 


10,093,489 
75,648 
(M 
1,164,365 

548,697 
615,668 


73,954 
339,795 


(^) 


266,249 

179,108 

1,149,043 


334,601 
284,850 

49,751 

4,168,894 

1,233,304 

105,505 

177,666 

1,000,133 

2,783,572 

116,063 
128,173 
200,498 
423,870 

409,316 

323,407 
519,173 
663,072 

1,011,540 

217,658 
67,731 

103,028 
46,899 

83,077 
32,925 

50,152 
710,805 

503,367 
207,438 

1,096,928 

52,733 
167,291 
353,413 

229,936 

71,942 
221,613 


269,183 
^2,231 

(M 

11,308 

4,612 
6,696 

46,738 

15,338 
6,231 


15,671 

5,325 

19,602 


22,621 
18,029 

4,592 

61,971 

10,586 

il,668 

201 

12,053 

51,138 

1,527 
2,931 
1,510 
3,752 

16,256 

2,216 
6,141 
16,805 

90, 540 

28,552 
3,189 
5,796 

19,567 

4,838 
61 

4,777 
57,150 

47,693 
9,457 

38,284 

1676 
4,108 
13,864 

8,963 

81 

11,944 


Number  of 
returns 


Business 
receipts 


(Thouaand 
doltara) 


Net  income 

(less 

deficit) 

fThouamd 
doltara) 


Business    receipts   ■ 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thouaand 
doltaraj 


Net  income 

(less 

deficit) 

(Thouaand 


272,469 
1,042 

530 

18,153 

10,357 
7,796 


1,850 
9,307 


6,527 

3,298 
2,057 

16,778 

11,379 
10,454 

925 

84,158 
28,152 
2,946 
2,239 
22,967 
54, 689 

2,625 
3,113 
5,355 
5,979 

8,422 

4,727 
11,500 
12,968 

72,640 

11, 916 
545 
4,329 
7,042 
4,534 
672 

3,862 
56, 190 

49,669 
6,521 

41,063 

2,474 
8,316 
12,363 

6,173 
5,362 
6,375 


305,176; 
292, 

4,074, 


6,372,922 


2,812, 
3,560, 


15,380, 
10,869, 


953,487 

7,168,255 

7,072,057 
10,651,235 
91,487,193 


35,743,680 
8,793,649 

26,950,031 

73,647,566 

37,150,614 

3,823,444 

1,612,859 

31,714,311 


886,945 
12,509,889 
8,178,678 
4,763,990 

3,481,008 

1,001,268 
2,147,392 
3,069,385 

30,080,876 

11,565,554 
6,463,608 
1,747,690 
3,354,256 

15,054,067 
14,645,923 

408,144 
3,461,255 

3,000,494 
460,761 

11,172,024 


629,711 

893,428 

5,704,373 

687,884 
2,014,869 
1,241,759 


22,716,775 

4,616 

1,276,283 

83,690 

36,151 
47,539 

11,221,720 

842,511 
292,690 


485,961 
1,728,378 
7,304,515 


4,971,249 
234,399 

4,736,850 

1,510,900 

664,899 

27,260 
49,224 
588,415 


31,588 

453,243 

98,703 

34,059 

122,261 

18,670 
22,061 
54,352 

3,131,406 

2,153,577 

417,734 

88,046 

1,647,797 

816,189 
780,559 

35,630 
161,640 

148,678 
12,962 

517,298 

40,856 
23,234 
302,794 

18,110 
69,716 
62,588 


252,155 
964 

471 

17,182 

9,950 
7,232 

33,071 

1,368 
6,728 

476 


2,817 
1,809 
13,903 


10,750 
9,932 

818 

75,398 
22,628 

2,228 
1,920 
18,480 
51,547 

2,449 
2,729 
4,969 
4,742 

8,066 

4,629 
11,410 
12,553 

71,491 

11,241 

306 

4,154 

6,781 

4,371 
528 

3,843 
55,879 

49,415 
6,464 


2,367 
8,202 
11,680 

6,144 
5,249 
6,156 


32,777,850 

121,793 

46,832 

2,597,107 

1,601,415 
995,692 


251,692 
1,831,141 

90,112 

1,045,125 

667,990 

342,450 

3,089,192 


1,090,522 
992,474 


14,460,264 
5,493,413 

601,628 

574,435 

4,317,350 

8,686,175 

512,767 

415,276 

801,389 

1,087,809 

1,600,152 

770,418 
1,434,500 
2,063,864 

3,287,303 

587,290 
86,412 
178,979 
321,899 

310,908 
54,712 

256,196 
2,389,105 

2,114,033 
275,072 

3,792,592 

214,173 

621,963 

1,451,520 

499,432 
471,789 
533,715 


690,181 
1,483 


17,065 
3,061 


101,878 

5,285 
ll,903 


24,741 
14,475 
28,956 


33,040 
32,374 

666 
191,866 
71,991 
ll,734 
14,098 
59,627 
112,705 

10,563 

7,494 

994 

4,049 

49,047 

12,450 

1,181 

26,927 

275,441 

134,347 

9,284 

12,210 

127,273 

19,048 
12,450 

21,4<:3 
122,046 

110,915 
11,131 


5,514 
10,259 
59,674 

11,498 

121,106 

2,547 


Footnotes  at  end  of  table. 


Business  Returns/ 1967  •   All  Corporations 


297 


ACTIVE  CORPORATIONS  IN  39   STATES 


Table    5.6— NUMBER    OF    RETURNS,    BUSINESS    RECEIPTS,      AND   NET    INCOME   FOR  ALL    RETURNS   AND   FOR    RETURNS   WITH    BUSINESS    RECEIPTS    UNDER    $1,000,000,    BY 

SELECTED   INDUSTRIES,    AND   BY   STATE   IN  WHICH  FILED— Continued 


Industry 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thouamid 
dotlara) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thoua^d 
dollora) 


Net   income 

(less 

deficit) 

(Thouaand 
doltara) 


Number   of 
returns 


Business 
receipts 


(Thousand 
dollara) 


Net  income 

(less 

deficit) 

(Thouaand 
dollara) 


Buelnees  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thouaai 
dollar, 


Net  income 

(less 

deficit) 

(Thouaand 
dollora) 


North  Carolina 


All  industries. 


Agriculture,  forestlVj  and  fisheries.. 
Mining 


Contract  construction. 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing. 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 

Transportation 

Communication,  electric,  gas,  and 
sanitaiy  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machineiy,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


'inance,  insurance,  and  real  estate.. 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses, 
other  lodging  places.. 

Personal  services 

Business  services 


Automobile  and  other  repair  services. 
Amusement  and  recreation  services.... 
Other  services 


30,264 

536 

(') 

1,719 
942 

777 


355 
376 


123 

236 

2,532 


732 
354 

10,253 
3,218 
443 
373 
2,402 
6,860 

964 

845 

333 

1,283 

414 

901 

694 

1,426 

7,790 
1,925 

135 
1,212 

578 

609 
109 

500 
5,256 

3,129 
2,127 

4,471 

352 
891 
815 

832 
656 
925 


24,408,561 
127,206 

1,424,648 
480,470 
944,178 


795,354 
782,368 

218,754 

146,417 
203,402 
241,533 


1,284,225 
626, 196 
658,029 

7,772,225 

3,317,137 

876,399 

341,753 

2,098,985 

4,392,841 

579,733 
513,845 
439,051 
1,914,023 
141,566 

206,952 
206, 296 
391,375 

1,327,462 

589,305 

322,391 

235,687 

31,727 

542,053 
504,695 

37,358 
195,604 

111,945 
83,659 

498,290 

48,814 
146,430 
104,229 

62,250 
43,421 
93, 146 


{') 


17,487 
24,759 


31,718 
25,976 

4,473 

14,558 

10,  (X5 

15,298 

769,653 


170,721 
31,161 
139,560 

197, 565 
93,455 
11,954 
15,921 
65,580 

102,720 

12,416 
21,523 

8,827 
21,096 

6,068 

9,834 
9,574 
13,382 

105,111 
47,474 
30,066 
13,308 
4,100 

33,291 
29,603 


24,346 


12,009 
12,337 


5,086 
5,211 
5,795 

1,473 
2,139 
5,277 


26,419 
532 

(^) 

1,385 
844 
541 

2,742 

217 
160 


216 

216 
1,652 


978 
646 
332 

8,450 

2,435 

274 

300 

1,861 

5,843 

791 
748 
272 
719 


661 
1,384 

7,662 
1,837 

103 
1,163 

571 

581 
31 

500 
5,244 

3,124 
2,120 

4,406 

352 
869 
806 

830 
656 
893 


4,514,083 
93,750 

373,778 
251,140 
127,638 

868,967 

105,127 
76, 566 

123,886 

25,984 

(^) 

81,007 
427,813 

125,688 
89,844 
35,844 

2,273,677 

817,476 

60,532 

100,426 

656,468 

1,416,545 

214,609 
154,011 
74,617 
254,924 

89,743 

137,232 
136,940 
304,469 

379,770 
162,845 

36,357 
103,133 

18,305 

46,313 
8,955 

37,358 
170,612 

103,121 
67,491 


48,814 
102,945 
89,539 

48,443 
43,421 
50,733 


180,549 
321 
(^) 
13,279 

6,782 
6,497 

21,449 

2,770 

313 

^1,851 

1,814 

(  =  ) 
2,740 
14,678 


7,742 

5,791 

1,951 

77,449 

33,556 

^606 

5,438 

28,674 

42,580 

3,227 
3,741 
1,609 
2,836 

5,013 

8,541 
7,793 
9,815 

40,883 
15,009 
5,185 
7,191 
2,633 

4,150 
462 

3,688 
21,729 

11,629 
10,100 

13,312 

5,036 
1,496 
5,919 

1,348 
2,139 
2,324 


69,323 

1,115 

538 

7,410 

3,466 
3,944 

10,237 

1,003 
312 

293 

1,084 
1,806 
1,931 
3,858 


2,629 

2,179 

450 

19,949 

5,906 

531 

1,307 

4,068 

13,807 

1,196 
732 
963 

2,680 

1,363 

1,242 
2,739 
2,842 

17,522 
3,688 
497 
1,759 
1,432 

1,276 
267 

1,009 
12,553 

8,949 
3,609 


662 
1,617 
2,346 

1,500 
1,564 
1,885 


74,700,570 
306,036 

1,113,817 

3,965,295 

1,363,681 
2,601,614 

38,469,450 

2,344,210 
437,013 

189,551 

1,038,366 

2,609,443 

5,043,302 

26,757,565 


3,122,184 
1,824,183 
1,298,001 

21,166,084 
8,563,210 
1,088,010 
1,079,464 
6,395,736 

12,411,727 

573,807 
2,272,145 
4,130,679 
2,813,953 

623,035 

403,061 

561,784 

..1,023,258 

4,564,802 

1,979,063 
954,612 
371,456 
152,995 

1,944,966 
1,792,097 

132,869 
640,773 

421,456 
219,317 

1,954,962 

91,842 
267,482 
331, 175 

210, 181 
263,377 
290,905 


4,418,095 

540 

^57,095 

128,815 

54,388 
74,427 

3,006,970 

66,679 
11,973 

9,957 

89,748 

189,914 

536,393 

2,102,306 


391, 161 

57,307 

333,854 

538,867 
203,732 
8,764 
35,335 
159,633 

329,123 

16,214 
159, 905 
70,689 
18,574 
17,600 

4,357 
13,754 
23,030 

362,721 
212,015 
124,027 
47,629 
40,359 

30,169 
72,364 

7,305 
70,537 

47,132 
23,405 


^,754 
11,639 
26,433 

7,606 
'3,060 
8,260 


62,485  10,193,947 


110,516 


3,286 
3,444 

7,905 

708 
239 

236 

997 
1,405 
1,574 
2,746 


2,359 

1,939 

420 

16,813 

4,367 

267 

1,030 

3,070 

12,225 

1,116 

643 

673 

1,814 

1,292 

1,217 
2,776 
2,694 

17,013 

3,336 

369 

1,573 

1,394 

1,172 
196 

976 
12,505 

8,919 
3,586 


650 
1,596 
2,241 

1,433 
1,537 
1,828 


760,132 
803,083 

2,019,300 

221,283 
64,012 

52,718 

203,804 
343,834 
333,422 
750,227 


380,377 
345,797 
34,580 

3,969,746 

1,191,480 

76,234 

264,452 

850,744 

2,706,776 

317,086 
176,834 
140,977 
578,936 
246,041 

342,849 
376,262 
527,791 

1,013,565 
335,926 
145,390 
201,147 
39,389 

114,401 
26,515 

87,886 
518,238 

365,165 
153,073 


71,694 
196,104 
215,200 

170,479 
184,907 
135,501 


190,499 

'697 

'141,655 

44,867 

28,683 

16,184 


4,742 
1,653 


U,552 
24,493 
28,438 


22,359 
27,080 
'4,221 

76,103 
18, 190 
'1,228 

4,021 
15,397 

56,405 

6,911 
3,497 
3,061 
7,214 
10,893 

3,555 
7,032 
14,242 

73,406 
13,200 
15,723 
5,264 
'7,792 

4,945 
'278 

5,223 
60,261 

48,467 
11,794 

23,657 

'3,677 
8,701 
9,603 

4,615 
'3,128 
7,543 


Footnotes  at  end  of  table. 


298 

ACTIVE  CORPORATIONS  IN  39   STATES 


Business  Returns/ 1967  •   All  Corporations 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  SI, 000, 000, 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industiy 


Total 

Business  receipts 
$1,000,000 

under 

Total 

Business  receipts  under 
$1,000,000 

Number  of 
returns 

Business 
receipts 

(Thousand 
dollars) 

Net  income 

(less 

deficit) 

dollars) 

Number  of 
returns 

Business 
receipts 

(Thousand 
dollars) 

Net  income 

(less 

deficit) 

(Thousand 
dollars) 

Number   of 
returns 

Business 
receipts 

(Thoiiaand 
dollars) 

Net  income 

(less 

deficit) 

(Thousand 
dollars) 

Number  of 
returns 

Business 
receipts 

(Thouamtd 
dollars/ 

Net  Income 

(less 

deficit) 

(Thousand 
dollara) 

Oklahoma 

Oregon 

15,932 

13,087,435 

645,484 

14,724 

2,250,061 

83,789 

15,022 

9,966,239 

347,711 

13,441 

2,165,639 

40,478 

334 

46,345 

'274 

325 

30,621 

'741 

750 

123,424 

371 

706 

50,003 

36 

981 

531,676 

29,664 

938 

107,610 

'5,990 

(') 

(') 

{') 

I') 

(.') 

(') 

1,316 

650,402 

20,708 

1,201 

280,933 

6,327 

853 

249,117 

7,730 

803 

135,016 

2,811 

609 
707 

257,121 
393,281 

10,802 
9,906 

568 
633 

152,092 
128,841 

5,768 
559 

496 
362 

113,026 
136,091 

3,790 
3,940 

471 
332 

73,963 
61,053 

2,856 
'45 

1,265 

6,757,242 

369,602 

1,065 

264,980 

7,653 

2,437 

4,315,837 

175,236 

1,852 

503,675 

'2,311 

127 

176,971 

6,862 

(  =  ) 

(.') 

(  =  ) 

149 

285,143 
(M 

sr 

(^) 

CI 

(') 

{') 

(^) 

(') 

I') 

{') 

890 

2,127,943 

70,749 

587 

162,508 

'7,625 

198 

101,705 

10,065 

172 

23,147 

636 

(') 

(  =  ) 

(  =  ) 

(') 

(') 

I.') 

223 
93 
569 

239,505 

101,350 

6,109,306 

16,670 

13,432 

321,445 

176 
483 

32,136 
108,061 

1,021 
(M 
'387 

159 
230 
397 

208,226 

291,207 

1,241,411 

6,314 
19,102 
59,112 

111 
206 
721 

38,264 
93,408 
158,837 

'593 

225 

4,101 

681 

678,528 

81,037 

642 

71,868 

3,591 

718 

560,768 

36,736 

652 

63,069 

2,713 

289 

321,532 

16,483 

259 

40,855 

'1,227 

540 

296,948 

11,777 

484 

53,703 

2,308 

392 

356,996 

64,554 

383 

31,013 

4,818 

178 

263,820 

24,959 

163 

9,366 

405 

4,532 

3,342,258 

69,677 

3,846 

907,743 

23,583 

4,393 

3,840,389 

62,047 

3,674 

967,186 

15,966 

1,330 

1,821,799 

27,226 

905 

253,203 

10,818 

1,545 

2,233,991 

33,130 

1,094 

374,566 

8,926 

153 
205 
972 

249,420 

415,555 

1,156,824 

399 
11,601 
15,226 

(  =  ) 
126 
669 

19,660 
212,043 

1,170 
9,635 

73 

228 

1,244 

399,983 

-257,742 

1,576,266 

3,772 

4,951 

24,407 

(=) 
161 
913 

(') 

61,365 
296,438 

(  =  ) 
3,444 
4,765 

3,107 

1,488,674 

42,941 

2,846 

622,750 

18,255 

2,828 

1,600,664 

28,399 

2,560 

586,386 

6,522 

257 
401 

70,565 

391,208 

431 
24,107 

248 
359 
(  =  ) 

46,428 
101,818 
('5 

227 

334 

111 
(') 

156,521 
324,604 
('! 

4,615 

11,035 
("i 

321 
(  =  ) 
(  =  ) 

100,326 

2,246 
'653 

601 

477,599 

4,046 

4S7 

155,967 

1,316 

718 

551,554 

3,477 

551 

167,777 

339 

106,649 

3,884 

330 

61,822 

3,096 

(') 

(') 

(') 

(  =  ) 

(  =  ) 

(^) 

247 
378 
701 

45,713 
69,854 
156,307 

1245 
2,230 
7,514 

246 
378 
650 

41,756 
69,354 
91,175 

'441 
2,230 
3,219 

248 
635 
667 

131,675 
112, m 
100,009 

2  252 

'952 
2,408 

225 
635 
663 

79,981 
112,372 
90,148 

1,882 
'952 
1,967 

4,318 

765,950 

52,115 

4,222 

314,136 

29,877 

3,432 

576,397 

57,741 

3,379 

207,647 

15,935 

1,781 
447 
482 
852 

451,677 

242,772 

125,191 

83,714 

44,500 
31,684 
6,412 
6,404 

1,712 
405 
463 
844 

182,127 
104,157 
57,592 
20,378 

21,657 
13,271 
4,840 
3,546 

989 

55 

428 

506 

330,838 

130,875 

131,445 

18,518 

46,407 
9,017 

33,354 
4,036 

958 

42 

413 

503 

66,577 
17,200 
38,623 
10,754 

5,753 
1,345 
2,053 
2,355 

246 

102 

192,232 
167,123 

^1,238 
'2,309 

225 

81 

37,753 
12,644 

'236 

'1,307 

386 
82 

136,134 
99,329 

1,642 
206 

371 
70 

44,314 
11,504 

1,435 
201 

1^ 

25,109 

1,071 

144 

25,109 

1,071 

304 

36,855 

1,436 

301 

32,810 

1,234 

2,291 

122,041 

8,853 

2,285 

94,256 

6,456 

2,057 

109,375 

9,692 

2,050 

96,756 

8,747 

1,378 
913 

58,992 
63,049 

5,517 
3,336 

1,377 
90S 

55,344 
38,912 

5,173 
3,283 

1,582 

475 

57,571 
51,304 

6,426 
3,266 

1,578 
472 

49,461 
47,295 

7,749 
998 

2,429 

314,095 

23,029 

2,409 

271,731 

14,563 

2,033 

289,463 

7,918 

2,024 

233,199 

5,396 

220 
362 
742 

51,620 
39,446 
52,086 

4,537 
1,163 
4,728 

219 
359 

737 

48,903 
33,902 
44,147 

4,455 

847 

4,416 

295 
(^) 
967 

30,027 
134,673 

'3,892 
8,824 

293 
I') 
964 

27,466 
('i 
107,965 

'3,941 
(^i 
3,290 

264 

333 

508 

61,123 
34,669 

75,151 

2,696 

7,264 
2,641 

258 
331 
505 

51,568 
21,792 
71,419 

2  594 

'195 
2,446 

211 
343 

13,039 
76,283 

'1,245 
3,623 

211 
339 

(  =  ) 

18,039 

49,283 

'1,245 
1.684 

All  industries 

Agriculture,  forestry,  and  fisheries... 

Mining 

Contract  construction 

Special  trade  contractors 

Other  contract  construction 

Manufacturing 

Food  and  kindred  products 

Apparel  and  other  textile  products.. 
lAimber  and  wood  products,  except 

furniture 

Printing,  publishing,  and  allied 

industries 

Fabricated  metal  products . . ; 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services 

Transportation 

Connnunication,  electric,  gas,  and 
sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  comp'-jies 

Credit  agencies  other  than  banks.. 
Other  finance 

Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 

Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 

Services 

Hotels,  looming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 

Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 

Footnotes  at  end  of  table. 


i 


Business  Returns/ 1967  •   All  Corporations 


299 


ACTIVE  CORPORATIONS  IN  39  STATES 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1  000  000   BY 
SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industiy 


All  industries. 


Agriculture,  forestry,  and  fisheries.. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 


Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  -related  products.... 
Machineiy,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate.. 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers, 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


Automobile  and  other  repair  services, 
Amusement  and  recreation  services.... 
Other' services 


Number  of 
returns 


Business 
receipts 


dotia 


Net  income 

(less 

deficit) 

(Thouttrd 
dollars) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thouamd 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollsrs) 


Pennsylvania 


65,770 


2,708 
2,500 


10,764 

938 

1,312 


1,320 
1,011 
i,739 


2,579 
2,076 


19,837 

6,094 

675 
1,261 
4,158 

13,199 

1,148 
702 
598 

2,229 

1,245 

1,389 
3,419 
2,469 

15,499 

4,778 
597 
2,574 
1,607 
1,279 
314 

965 
9,442 

7,348 
2,094 


727 
1,253 
2,491 

1,361 
1,722 
2,181 


128,274 
828,449 

3,646,892 

1,056,231 
2,590,661 

42,658,845 

3,307,307 
1,294,434 

154,486 

1,295,239 

2,541,921 
2,155,936 
31,909,522 

3,403,495 
2,352,856 
1,050,639 

18,536,677 

7,591,721 

1,703,983 

871,211 

5,016,527 

10,700,678 

528,542 
1,926,055 
3,400,828 
2,462,669 

509,690 

490,818 
540,357 
841,719 

5,630,262 

2,447,097 

1,488,183 

722,405 

236,509 

2,641,910 
2,511,966 

129,944 
541,255 

417,393 
123,862 

1,943,813 


114,437 
225,049 
796,296 

160, 126 
178,220 
469,685 


4,408,980 

686 

27,221 

80,080 

23,752 
56,328 


117,791 
50,820 


165,766 

138,532 

2,634,855 


205,904 
19,736 


411,991 

169,379 

14,537 
30,414 
124,378 


23,153 
77,365 
34,782 
30,385 

18,696 

16,439 
12,259 
24,741 

439,934 

292,193 
162,736 
1,642 
127,815 
106,172 
97,887 

8,285 
41,569 

30,252 
11,317 


'3,031 
13,250 
26,165 

9,020 
5,628 
13,457 


57,813 
832 
768 

4,500 

2,522 

1,978 


649 
1,083 


1,013 

810 

3,246 


2,347 

1,877 

470 

16,406 

4,487 

435 
1,096 
2,956 


1,037 
485 
347 

1,416 

1,144 

1,337 
3,384 
2,294 

15,010 

4,461 
446 
2,449 
1,566 
1,154 
232 

922 
9,395 

7,308 
2,087 


710 
1,228 
2,361 

1,346 
1,711 
2,124 


64,057 
102,185 


497,269 
426,809 


196,210 
378,061 

91,743 

274,419 

330,014 
173,497 
880,266 

365,562 
303,278 
62,284 

3,717,052 

1,277,883 

138,261 
252,832 
886,790 

2,317,724 

235,415 
101,188 
111,083 
399,363 

302,075 

360,289 
352,841 
455,470 

956,829 

442,043 

173,413 

205,113 

63,517 

113,333 
32,410 

80,923 
401,453 

298,230 
103,223 

1,171,841 

77,005 
156,411 
385,643 

134,024 
148,316 
270,442 


311,884 

^3,094 

1,043 

14,035 

4,728 
9,307 

70,885 

1,101 
5,875 


20,067 
6,812 

27,108 


18,992 
11,829 
7,163 

82,230 

31,890 

588 
10,009 
21,293 


1,741 

2,791 

'30 

2,876 

7,935 

13,023 
7,090 
12,895 

103,665 

60,009 
21,682 
16,157 
22,170 
7,450 
1,317 

6,133 
36,206 

29,826 
6,380 


'5,359 
9,544 
6,325 

8,568 

4,111 

543 


Number  of 
returns 


11,702 
(^) 
(  =  ) 
584 

301 
283 

2,465 

{') 
('} 

(') 

i') 
404 
251 
1,495 

593 

586 

7 

3,219 

758 

111 
(^) 
612 

2,390 

178 
211 
215 
377 


229 
550 
466 


514 
21 
320 
173 
225 
36 

189 
2,428 

2,068 
360 

1,541 


(') 


470 
238 

278 

211 
235 


Business 
receipts 


(  Tho\tsai 
dollart 


Net  income 

(less 

deficit) 

(Thoosir>d 
dollars) 


Business  receipts  lir.d'ir 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  income 

(less 

deficit) 

dollars) 


Rhode  Island 


7,001,535 
(^) 
{') 
255,583 

45,106 
210,477 

3,304,940 

(  =  ) 
(^) 

(^) 

(^) 

815,550 

188,802 

1,965,530 

139,947 
100,895 
39,052 

2,597,770 

1,260,653 

154,728 
(  =  ) 
1,093,299 

1,317,284 

49,960 
166,446 
555,989 
210,266 

98,665 

53,053 
65,948 
116,957 

533,358 

214,812 
151,171 
38,586 
25,055 

210,236 
204,469 

5,767 
108,310 

92,181 
16,129 


18,454 
33,869 

28,723 

18,177 
38,050 


297,125 
{') 
{') 
2,834 

1,273 
1,561 


(  =  ) 

(') 

(  =  ) 

70, 102 

4,550 

101,358 

5,276 
1,526 
3,750 

67,603 
52,918 
2,964 

49,291 
14,366 

606 
4,625 
5,784 
1,451 

1,117 


'956 
850 

35,334 

26,997 
11,643 
2,178 
13,176 
4,828 
4,536 

292 
3,509 

3,524 
'15 

1,785 

{') 

585 
'1,098 

274 

351 

1,715 


10,883 

{') 

(') 

548 

234 

264 


I') 
374 
239 

1,267 


569 
569 


(') 
469 

2,221 

169 
197 
(^) 
311 

161 

229 
550 
463 

3,126 
490 


{') 


316 
168 

210 

189 
2,426 

2,066 
360 

1,530 

470 
233 

275 
211 
235 


1,450,341 

(') 
77,658 

27,004 
50,654 


(J' 


I') 
66,912 
28,348 

293,314 


80,770 
80,770 


627,650 

216,377 

(') 

159,753 

394,698 

24,466 
50,935 
(^) 
52,882 

52,959 

53,053 
65,948 
67,339 

98,851 

29,739 
{  =  ) 

17,223 
9,725 
6,624 

5,767 
62,488 

46,359 
16,129 


(^) 
18,454 
16,539 

23,195 

18,177 
38,050 


27,361 

(') 
{') 

1,196 

623 
568 


(') 


145 

133 

2,342 


1,648 
1,648 


4,822 
2,480 

<  '  1 
'11 

2,202 

'41 
664 

717 
303 

889 
'956 

311 

12,239 
7,063 
(^) 
1,788 
4,932 

290 
(^) 

292 


4,901 
'15 

1,425 

585 
'1,523 

324 

351 

1,715 


Footnotes  at  end  of  table. 


300 

ACTIVE  CORPORATIONS  IN  39   STATES 


Business  Returns/1967  •   All  Corporations 


5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000,  BV 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


Total 

Business  receipts 
$1,000,000 

under 

Total 

Business  receipts  under 
$1,000,000 

Number  of 
returns 

Business 
receipts 

Net  income 

(less 

deficit) 

Number  of 
returns 

Business 
receipts 

Net  income 

(less 

deficit) 

Number  of 
returns 

Business 
receipts 

Net  income 

(less 

deficit) 

Number  of 
returns 

Business 
receipts 

Net  income 

(less 

deficit) 

(Thouaand 
•hilars) 

(Thouamjd 
dollars) 

(Thouaettd 

(Thauaand 
dolUra) 

(ThoumKid 
dollar  a) 

fTTiousard 
datlara) 

(Thouaand 
dollara) 

(Thouaand 
dollara) 

South  Carolina 

Tennessee 

13,288 

7,817,262 

306,524 

12,077 

1,870,299 

75,988 

18,473 

U, 199, 881 

495,252 

16,573 

3,127,218 

102,633 

152 

58,000 

1,853 

151 

43,172 

1,789 

88 

56,546 

II6O 

(  =  ) 

(^) 

(') 

(^) 

(^) 

(  =  ) 

(^) 

(=^1 

(=) 

282 

117,503 

I585 

248 

30,368 

13,192 

1,069 

1,037,557 

28,983 

917 

219,534 

6,423 

1,443 

1,019,282 

31,365 

1,21c 

368,783 

4,744 

390 

679 

155,818 
931,739 

2,202 
26,781 

387 
530 

99,550 
119,984 

1,108 
5,315 

725 
718 

523,280 
496,002 

12,993 
18,372 

620 
590 

231,312 
137,471 

2,550 
2,194 

1,256 

2,687,538 

128,847 

940 

287,971 

10,173 

2,160 

3,955,331 

177,105 

1,610 

474,114 

8,622 

129 
86 

203,051 
176,207 

4,267 
6,789 

(  =  ) 

(  =  ) 

367 
52 

943,896 
224,737 

31,465 
15,726 

258 

94,246 

146 

166 

82,323 

2,861 

160 

62,859 

2,299 

136 

122,708 

2,332 

{') 

(^) 

(') 

(  =  ) 

{') 

(  =  ) 

(') 

(^) 

{') 

157 

141,840 

17,556 

141 

46,278 

4,488 

179 
517 

104,824 
1,931,600 

9,553 
98,348 

0 
358 

(  =  ) 
92,641 

(') 
2,292 

296 

130 

1,022 

309,659 

116,604 

2,095,887 

13,943 
10,277 
110,918 

202 
(') 
781 

58,985 

(2) 

197,316 

2,659 
364 

661 

236,773 

24,771 

643 

49,109 

865 

686 

349,879 

22,725 

662 

99,551 

3,674 

516 

93,291 

1,717 

507 

41,343 

255 

495 

226,268 

10,330 

486 

77,255 

4,701 

145 

143,482 

23,054 

(^) 

{') 

(^) 

191 

123,611 

12,395 

176 

22,296 

'1,027 

4,363 

2,949,238 

61,343 

3,773 

911,957 

24,001 

6,072 

5,512,098 

116,499 

5,188 

1,364,737 

39,053 

847 

1,252,075 

24,617 

568 

168,289 

7,379 

2,622 

3,291,391 

55,820 

2,196 

573,894 

11,055 

88 
686 

334,797 
865,246 

4,158 

(*) 

20,381 

(^) 
(  =  ) 
506 

(^) 
157,490 

(  =  ) 
7,084 

456 

428 

1,738 

454,817 

212,047 

2,624,527 

9,643 
2,617 
43,560 

418 

361 

1,417 

84,935 
63,063 
425,846 

2,473 

'586 

9,163 

3,498 

1,691,015 

36,600 

3,187 

737,520 

16,496 

3,299 

2,208,911 

60,273 

2,841 

779,047 

27,597 

423 
405 

201,911 
204,590 

3,254 

7,452 

399 

34S 

144,280 
63,882 

1,624 
1,933 

464 
440 

229,398 
348,284 

5,656 

11,037 

387 
400 

131,619 
93,752 

1,085 
3,369 

407 
425 

339,752 
564,992 

5,678 
4,799 

348 
281 

67,097 
142,030 

161 
1,443 

312 
345 

389,076 
623,553 

6,691 
12,268 

219 
173 

56,031 
64,623 

'269 

1,727 

261 

73,800 

4,109 

261 

73,800 

4,109 

402 

164,526 

9,090 

380 

116,305 

10,507 

429 
177 
971 

117,033 
20,278 
168,659 

5,812 

1527 

6,023 

408 
177 
965 

88,363 
20,278 
137,790 

3,635 

1527 

4,118 

436 

441  . 
459 

110,233 
167,229 
176,612 

3,407 
7,491 
4,633 

432 
427 
423 

104,263 
137,270 
70, 134 

3,278 
4,455 
3,445 

3,813 

401,402 

44,154 

3,748 

187,511 

24,002 

5,216 

1,460,235 

106,355 

5,116 

328,156 

35,111 

981 
127 
586 
268 

225,512 
102,643 
111,489 
11,380 

28,353 

18,580 

8,299 

1,474 

939 
114 
558 
267 

96,305 

35,388 

57,066 

3,851 

12,366 
5,933 
5,424 
1,009 

1,511 
256 
845 
410 

449,356 

277,352 

133,306 

38,698 

48,994 
33,286 
7,035 
8,673 

1,445 
215 
822 
408 

156,725 
72,966 
56,218 
27,541 

16,795 
3,159 
3,941 
4,695 

382 
52 

108,957 
86,437 

7,923 
3,804 

362 
32 

30,689 
8,169 

3,993 
1126 

328 
99 

832,615 
809,806 

38,076 
37,087 

307 
80 

23,545 
5,832 

1,697 
332 

330 

22,520 

4,119 

330 

22,520 

4,119 

229 

22,809 

989 

227 

17,713 

1,365 

2,450 

66,933 

7,878 

2,4i7 

60,517 

7,643 

3,377 

178,264 

19,285 

3,364 

147,886 

16,619 

1,486 
964 

35,540 
31,393 

4,687 
3,191 

1,485 
962 

34,075 
26,442 

4,682 
2,961 

1,777 
1,600 

86,983 
91,281 

12,650 
6,635 

1,772 
1,592 

74,043 
73,843 

11,300 
j,319 

1,814 

379,722 

15,572 

1,748 

168,644 

8,765 

2,474 

728,946 

41,950 

2,4Cf7 

454,470 

15,259 

267 
342 
395 

40,327 
167,516 
54,490 

5,117 

251 

1,774 

267 
312 
389 

40,327 
8,786 
34,079 

5,117 
1159 
I5II 

263 

412 
470 

277,243 
77,503 
140,449 

18,559 
1,402 
8,288 

243 
408 
446 

30,887 
63,216 
96,791 

I52 

221 

5,343 

179 
418 
213 

21,994 
22,328 
73,067 

2,401 

'5 

6,034 

179 
418 
183 

21,994 
22,328 

41,130 

2,401 

I5 

1,922 

312 
308 
709 

84,098 
14,503 
135,150 

4,561 
1265 

9,405 

311 
308 
691 

82,167 
14,503 
111,906 

4,600 

1265 

5,412 

All  industries 

Aj-riculture,    forestiy,    and  fisheries.. 

Mining 

Contract  construction 

Special  trade  contractors 

Other  contract  construction 

Manufacturing 

Food  and  kindred  products 

Apparel  and  other  textile  products.. 
lAimber  and  wood  products,  except 

furniture 

Printing,  publishing,  and  allied 

industries 

Fabricated  metal  products . . : 

Machinery,  except  electric 

Other  manufacturing 

Transportation,  communication,  elec- 
tric, gas,  and  sanitary  services 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 

Retail  trade 

Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 

Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 

Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 

Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 

Services 

Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 

Automobile  and  other  repair  services 
Amusement  and  recreation  services... 
Other  services 

Footnotes  at  end  of  table. 


Business  Returns/1967  •   All  Corporations 


ACTIVE  CORPORATIONS  IN  39   STATES 

Table    5.6— NUMBER  OF   RETURNS,    BUSINESS   RECEIPTS 


301 


AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1  000  000   BY 
SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


All  industries. 


Agriculture,  forestiy,  and  fisheries.. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Number  of 
returns 


Business 
receipts 


( Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thouaand 
dollars) 


usinesE  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 

(Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Tbousartd 
dollars) 


Transportation,  coraraunication,  elec- 
tric, gas,  and  sanitaiy  services... 

Transportation 

Conmiunication,  electric,  gas,  and 
sanitaiy  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate... 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks.. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers, 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


Automobile  and  other  repair  services, 
Amusement  and  recreation  services..., 
Other  services , 


63,973 
2,072 
2,420 

5,072 

2,154 
2,918 

7,530 

938 
240 


1,027 

937 

3,093 

3,210 
2,186 


17,472 

6,561 

640 
1,476 
4,445 

10, 515 

1,463 
738 
898 

1,853 

965 


819 
911 


17,115 

5,759 
1,084 
2,756 
1,919 

823 
487 

336 
10,533 

6,557 
3,976 

8,660 

584 
1,206 
2,678 

1,246 
1,053 
1,893 


52,505,448   2,636,718 


533,132 


3,920,810 

1,231,755 
2,689,055 

17,750,328 

3,228,912 
392,245 


226,827 

491,788 

938,761 

1,410,778 

11,061,017 

5,500,073 
1,817,747 

3,682,326 

16,684,733 

7,989,109 

1,443,419 
1,501,457 
5,044,233 

8,494,964 

634,231 

613,246 

2,256,571 

2,748,133 

490,417 

384,661 

312,005 

1,055,700 

4,892,558 

1,834,613 

1,078,589 

575,751 

180,273 

2,448,351 
2,403,623 

44,728 
609,594 

329,505 
280,089 

1,597,131 

146,354 
211,170 
479,271 

200,011 
114,865 
445,460 


12,481 


34,305 
99,797 


110,747 
20,893 

8,605 

46,276 

51,538 
107,967 
717,326 

491,390 
117,420 


422,553 

197,465 

6,710 

68,625 

122,130 


16,090 
34,553 
43,144 
38,734 

13,654 

^,808 
13,714 
63,087 

316,599 

188,618 
125,680 
13,646 
49,292 

75,943 
73,633 

2,310 
52,038 

25,938 
26,100 


2,385 
17,408 
34,518 

7,884 
3,781 
19,087 


57,654 
1,966 
2,188 

4,304 

1,827 
2,477 

6,342 

545 
170 


889 

814 

2,699 


2,865 
1,946 


14,604 

5,130 

494 
1,156 
3,480 

9,090 

1,359 
600 
605 

1,267 

840 

773 

900 

2,746 

16,565 

5,407 

896 

2,635 

1,876 

669 
339 

330 
10,489 

6,537 
3,952 


555 
1,197 
2,617 

1,205 
1,047 
1,777 


9,008,992 
277,808 


439,859 
454,483 

1,399,123 

115,044 
63,713 

94, 587 


261,094 
110,097 
605,125 


333,099 
236,969 

96,130 

3,742,635 

1,307,423 

149,918 
239,030 
918,475 

2,311,079 

332,359 
106,221 
230,551 
434,581 

191,757 

181,484 
228,967 
605,159 

1,126,625 

586,874 
298,278 
210,808 
77,788 

104,518 
77,807 

26,711 
435,233 

275,850 
159,383 

937,730 

63,191 
183,881 
288,499 

140,848 

82,972 

178,339 


275,889 

5,860 

^23,663 

18,275 

13,427 
4,848 


3,060 
1,580 


1,126 


5,797 
8,580 
6,077 


10,011 
10,061 


100,877 

30,021 

685 

8,385 

20,951 

68,631 

3,702 
3,147 
5,133 
3,588 

3,273 

149 
7,836 
41,803 


'975 
17,665 

37 
■■1,986 

2,023 
39,366 

22,549 
16,817 


240 
14, 540 
20,367 


10,157 


Number   of 
returns 


Business 
receipts 


Net  income 

(less 

deficit) 

(Thousatd 
dollars) 


B>^:;Iness  receipts  lir.der 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thous. 
dolla 


Net  Income 

(less 

deficit) 

(Thousand 
dollars) 


7,851 
472 
290 

700 

441 
259 

892 
35 
{^) 

(=) 

(  =  ) 

(^) 
(=) 
342 

289 
216 

(=) 
2,379 
760 

54 
586 

1,551 

221 

{=) 
(^) 


362 


(') 


203 
285 
346 


859 

47 

384 

428 

136 
17 


(^) 


544 
342 


(  =  ) 
I') 


(=) 


3,362,006 
31,364 
25,397 

376, 520 

108,732 
267,788 


270,429 
(  =  ) 

(') 

(2) 

(^) 
(=) 
188,473 

220,581 
83,640 

(=) 
1,560,207 
762,920 

47,585 
502,001 


43,796 
(=) 
(=) 
230,523 

(^) 

62, 880 
38,965 
228,981 

259,885 

155,400 
78,4^0 
56,653 
20,307 

67,599 
62,503 

(=) 
36,886 

26,413 
10,473 

148,181 


(=) 
(  =  ) 
49,213 

(') 
(=> 
18,094 


114,568 
353 

H,660 

6,678 

747 
5,931 

26,766 

18,393 
(^) 

(^) 

(^) 

(  =  ) 
(^) 
^166 


20,750 
3,872 

(^) 

36,572 
16,948 

3,593 
12,796 

18,786 

294 
(2) 
(=) 
2,361 

(') 

2,442 
1,347 
6,870 

17,605 
11,625 

6,766 
'2, 149 

7,008 

4,147 
2,169 

(=) 
1,833 

1,442 
391 

7,390 


(  =  ) 
(  =  ) 
3,261 

(^) 
^1,686 


7,337 
472 
284 

606 

438 
168 


(=) 
(=) 


264 
194 


2,150 

623 

(') 
(=) 
460 

1,476 


(') 
(  =  ) 


('} 


201 
285 
327 


835 

37 
373 
425 


(=) 


543 
342 


(^) 
(  =  ) 


(^> 


Footnotes  at  end  of  table. 


1,094,462 
31,364 
13,100 

137,990 

80,789 
57,201 

143,186 

^V 

(') 

{^) 

(=) 

(=) 
(^) 
67,516 

46, 547 
41,925 

(^) 
552,914 
211,567 

{') 
138, 520 


43,796 
(^) 
(  =  ) 
111,913 

(=) 

59,740 
38,965 
39, 522 

89,639 

49,737 
16,862 
16,949 
15,926 

7,226 
(2) 

{^) 
32,676 

22,203 

10,473 


(=) 
(=) 
21,271 

{^) 
(^) 
18,094 


24,363 
853 
323 

1,076 

I734 
1,810 

^1,466 

(^) 
(^) 

(^) 

(^) 

(^) 
(') 
28 


1,516 
1,5U 

(  =  ) 

11,408 

4,403 

(^) 
(  =  ) 
1,512 

6,439 

294 
(  =  ) 
(=) 
1,304 

(2) 

2,370 

1,347 

342 

9,914 

6,227 
2,636 
'2,802 
6,393 

1,731 


1,565 
391 


(=) 
(=^) 
689 

(^) 
(^) 
'1,686 


302 

ACTIVE  CORPORATIONS  IN  39  STATES 


Business  Returns/1967  •   All  Corporations 


Table  5.6— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  SI, 000, 000,  BY 

SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


Number  of 
returns 


Business 
receipts 


(Thotiaand 
dottars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars} 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


Net  income 

(less 

deficit) 


Number  of 

returns 


Business 
receipts 


Net  income 

(less 

deficit) 

(Thooaa^d 
dollaf.) 


ss   receipts  ur.der 
$1,000,000 


Number  of 
returns 


Business 
receipts 


Net  income 

(less 

deficit) 


Virginia 


Washington 


All  industries 

Agriculture,  forestry,  and  fisheries. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing 

Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 

Transportation 

Communication,  elect -ic,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate.. 

Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks. 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers,  and 
service 


Real  estate 

Operators,  except  developers,  and 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


Automobile  and  other  repair  services 
Amusement  and  recreation  ser^rices... 
Other  services 


25,9*4 
381 

177 

2,201 

1,101 
1,100 

1,987 

325 
119 


176 
120 
606 


1,328 
1,013 


7,737 

2,397 

323 

380 

1,694 


516 

467 

271 

1,038 

412 

596 

678 
1,296 

8,140 

1,566 
235 
715 
616 


655 


615 

5,919 


3,434 
2,485 


3,672 


568 
254 
764 


13,813,767 

59,826 

189,026 

1,086,701 

413,783 
672,918 

4,156,644 

548,970 
89,811 

175,246 

134,315 

162,344 

79,766 

2,966,192 

1,528,240 
1,158,411 

369,829 

5,084,457 

2,237,565 

518,716 

249,236 

1,469,613 


174,976 

308,548 

350,374 

1,019,784 

95,136 

277,067 
227,358 

310,409 

1,134,533 

535,686 
368,722 
135,854 
31,110 

363, 161 
321, 184 

41,977 
235,686 

142,913 
92,773 


111,478 
123,787 
106,941 

63, 596 
20,674 
140,637 


679,354 

^1,994 

21,543 

13,247 
6,480 
6,767 

274,158 

20,990 
4,912 

6,753 

13,922 
8,024 

1,382 
218,170 

122,413 
48,184 


122,887 

57,938 

5,447 

7,212 

45,279 


5,488 
13,532 
6,681 
8,441 

4,181 

11, 121 
5,382 
7,436 

103,800 

56,125 

40,757 

8,206 

7,162 

24,650 
21, 588 

3,062 
23,025 

13,132 
9,893 

23, 317 


100 
8,747 
5,870 

57 

^16 

8,559 


24,069 
378 
144 

1,999 

1,031 
968 


217 
(^) 


153 
(^) 
441 


1,172 
876 


6,804 

1,980 

176 

342 

1,462 

4,780 

504 
427 
153 
818 


557 

675 

1,254 

8,024 

1,482 
185 
685 
612 

636 
22 

614 
5,906 

3,429 
2,477 


558 
793 
689 

561 
253 
748 


3,481,436 
47,314 
37,042 

460,350 

247, 188 
213,162 


36, 198 
(M 

74,665 


26,014 
28,721 
(=i 
135,282 


157,988 
125,407 


1,651,290 

494,845 

31,635 

66,082 

397,128 

1,134,129 

145,496 
86,563 
55,276 

304,004 

70,342 

147,421 
105,854 
219, 173 

386, 121 

139, 172 
73,679 
43,594 
21,899 
41,804 
6,221 

35,583 
205,145 

127,566 
77,579 

370,041 


45,955 
101,238 
58, 868 

49, 539 
15,759 
98,682 


104,475 
^1,540 
1,629 

3,142 

3,353 
^211 

H,266 

1,812 
(^) 


1,880 
^343 
(^) 
^8,253 


4,539 
3,277 

1,262 

43,459 

13,384 

2,392 
1,624 
9,368 

29,383 


4,924 

2,948 

*578 

2,539 

3,916 

6,840 
3,728 
5,066 

45,086 

18,803 
8,585 
4,867 
5,351 

3,138 
198 

2,940 
23,145 

16,316 
6,829 

12,443 

^1,430 
5,636 
3,009 

"752 

Uoi 

6,381 


22,583 

716 

296 

2,106 

1,249 

857 

1,987 

312 
C^) 


104 
86 
587 


1,535 
1,281 


7,074 

2,442 

361 
273 

1,808 

4,304 

509 
379 
269 
868 


368 
573 
972 

6,054 

1,904 

98 

699 

1,107 

493 
91 

402 
3,657 

2,200 
1,457 


198 
317 
611 

348 
493 
387 


15,006,141 
158,430 
73,571 

1,241,863 

512,612 
729,251 

6,312,861 

682, 287 
(^i 


84,063 

111,191 

3,651,236 

709,449 
446,069 


4,899,179 

2,530,561 

666,594 

253,492 

1,610,475 

2,217,579 

187,055 
279,296 
272, 266 
756,789 

69,180 

146,099 
114,446 
392,446 

1,263,343 

567,377 
304,902 
185,766 
76,709 

470, 392 
431,778 

38,614 
225,574 

104,761 
120,813 

345,076 


89,203 
38,868 
74,030 

44,334 
65,209 
33,432 


659,251 
8,295 


38,042 

17,380 
20,662 


32,891 
(^i 


6,011 

4,945 

156,995 


33,739 
12,081 

21,658 

96,404 

38,500 

5,473 
6,002 
27,025 


3,268 

14,533 

899 

9,619 

471 

3,429 
4,332 
15,672 

144,483 

84,618 
30,283 
11,050 
43, 285 

38,954 
35,417 

3,537 
20,911 

11,571 
9,340 

14,505 

6,126 
1,459 
4,471 

1,579 
534 
336 


20,308 
638 
295 

1,877 

1,183 
694 

1,536 
195 
(^) 


(^) 

484 


1,458 
1,217 


5,735 
1,734 

233 

188 
1,313 


440 
340 
170 
651 


326 
569 

855 

5,939 

1,824 

79 

653 

1,092 


475 
74 


401 
3,640 


2,190 
1,450 


189 
313 
604 

342 
484 
337 


3,076,609 
108,936 
30,558 

491,999 

327, 175 
164,824 


94, 626 
(  =  i 

73,939 

74,739 

98, 595 


150, 145 
Ul,478 

38,667 

1,344,174 

457,042 

92,686 
73,717 
290,639 

848,215 

92,999 

96,589 

13,021 

259,403 

69,180 

62,153 
95,705 
159, 165 

353,268 

114, 598 
26,545 
48,867 
39,186 

50, 289 
13,033 

37, 256 
188,381 

83,244 
105,137 

200,787 


14,859 
28, 801 
58,081 

34,675 
30,939 
33.432 


118,780 

7,980 

994 

13,746 

11,918 

6,828 

9,464 
'458 
(^) 

7,417 


'1,401 


3,284 
6,595 


29, 593 

4,536 

1,341 

2,286 

909 

23,362 

1,593 

5,237 

'216 

3,086 

471 

616 
4,247 
8,328 

36,525 

15,789 
2,837 
4,510 
3,442 

2,228 
'  731 

2,959 
13,508 

11,582 
6,926 

7,715 

2,443 
1,163 
3,293 

806 
'331 
2i£_ 


Footnotes  at  end  of  table. 


Business  Returns/ 1967  •   All  Corporations 


303 


ACTIVE  CORPORATIONS  IN  39  STATES 


Table  5.6— NUMBER  OF  RETURNS, 


BUSINESS  RECEIPTS,  AND  NET  INCOME  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1  000  000 
SELECTED  INDUSTRIES,  AND  BY  STATE  IN  WHICH  FILED— Continued 


Industry 


All  industries 

Agriculture,  forestiy,  and  fisheries. 

Mining 

Contract  construction 


Special  trade  contractors... 
Other  contract  construction. 


Manufacturing . 


Number  of 
returns 


Food  and  kindred  products 

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

furniture 

Printing,  publishing,  and  allied 

industries 


Fabricated  metal  products.. 
Machinery,  except  electric. 
Other  manufacturing 


Transportation,  communication,  elec- 
tric, gas,  and  sanitaiy  services... 

Transportation 

Communication,  electric,  gas,  and 
sanitary  services 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products.... 
Machinery,  equipment,  and  supplies 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware,  and 

farm  equipment 

General  merchandise  stores 

Food  stores 

Automotive  dealers 


Apparel  and  accessory  stores 

Furniture,  home  furnishings,  and 

equipment  stores 

Eating  and  drinking  places 

Other  retail  trade 


Finance,  insurance,  and  real  estate. 
Finance 

Banks  and  trust  companies 

Credit  agencies  other  than  banks... 
Other  finance 


Insurance 

Insurance  carriers 

Insurance  agents,  brokers, 
service 


Real  estate 

Operators,  except  developers, 

lessors  of  buildings 

Other  real  estate 


Hotels,  rooming  houses,  camps,  and 

other  lodging  places 

Personal  services 

Business  services 


Automobile  and  other  repair  services. 
Amusement  and  recreation  services.... 
Other  services 


9,903 

547 

316 
231 

732 
110 

94 
317 

707 
385 


2,961 

706 

81 
174 
451 

2,221 

202 

171 

525 

221 
262 
583 


724 
234 
244 
246 

305 
109 

196 
1,492 

912 
580 


299 
276 

297 
299 
252 


Business 
receipts 


( Thousand 
dollars) 


Net  income 

(less 

deficit) 

(Thouatnd 
dollars) 


Business  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thous^d 
dollars) 


Net  Income 

(less 

deficit) 

(Thousand 
dollars) 


West  Virginia 


3,520,371 
(^) 
308,679 

172,627 

70,278 
102,349 

919,706 
82,581 

(^) 

(^) 

(  =  ) 
69,522 
537,635 

69,779 
58, 249 

11, 530 

1,619,492 

761, 867 

236,936 
184,753 
340, 128 

852,761 

48,078 
87,624 

(.') 

421,835 

(  =  ) 

75,585 
22,382 
96,652 

243,304 

168,388 

125,342 

33,535 

9,511 

34,779 
20, 210 

14,569 
40,137 

21, 678 
18,459 

175,851 

(') 

20,984 
16,446 

15,405 
45,254 
30,980 


138,448 

m 

11, 174 

7,686 

5,832 
1,854 

39, 107 
1,011 

(^) 
(^) 

^') 

8,032 
8,518 

1,516 
2,502 

1986 

38,419 
20,502 
2,870 
7,189 
10,443 


1,026 
965 
(  =  ) 
7,847 

(^) 

2,072 

164 

3,818 

38,407 

31,441 
23,578 
2,057 
5,806 


'1,559 

691 
7,834 

3,155 
4,679 

3,249 

(  =  ) 
1,364 
550 

'199 
1,543 
2,464 


9,280 

567 

498 

292 

206 

624 
(  =  ) 

(  =  ) 

(  =  ) 

(.') 
(^) 


705 
383 

322 

2,628 

567 

(^) 
164 
332 

2,027 

(^) 

(^) 
409 

(^) 

219 
262 
581 


682 
204 
234 
244 

298 

102 

196 
1,491 

912 

579 


(  =  ) 


299 

276 

295 
297 
250 


1,369,855 
(^) 
51,921 

102, 606 

40,159 
62,447 

169,904 
{') 

(^) 

(=) 

{') 
(^) 
77,146 


65,677 
54,147 

11,530 

665,595 
196,896 

50,738 
130,655 

463,835 

(  =  ) 
(  =  ) 
(  =  ) 
176,409 

{') 

71,920 
22,382 
93,645 

152,249 

39,287 
66,114 
16,043 
7,130 

24,003 
9,434 

14, 569 
38,959 

21,678 
17, 281 

150,970 

20,984 
16,446 

12,723 
33, 560 
20,/t75 


62,182 
(^) 

516 
4,280 

2,423 
1,357 

12,082 
(^) 

(  =  ) 

(=) 

{') 
(  =  ) 
3,385 

916 
1,902 


19,589 

7,373 

(^) 
1,669 
5,252 

12,556 

(  =  ) 
(^) 
4,141 

(  =  ) 

1,716 

164 

3,621 

23,737 
16, 303 
11,740 
1,392 
3,671 

'301 
I992 

691 
7,235 

3,155 
4,080 


(  =  ) 
1,364 
550 

'360 

938 

2,153 


Number  of 
returns 


Business 
receipts 


(Thousmyd 
dollars) 


Net  income 

(less 

deficit) 

(Thouamtd 
dollars) 


inesE   receipts  urider 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  Income 

(less 

deficit) 

(Thotiaarjd 
dollars) 


33,322 

864 

67 

3,062 

1,955 
1,107 

5,275 

354 
215 

273 

597 

526 
963 

1,847 

1,293 
948 


9,725 

2,772 

218 

393 

2,156 


1,005 
537 
453 

1,195 

379 

593 
1,343 
1,373 

7,630 

1,999 
516 
740 
743 

529 
183 

346 
5,152 

3,617 
1,535 


264 

555 

1,482 

803 

738 

1,197 


24,814,289 
114,100 
34,386 

1,549,346 

696,199 
853,147 

12,922,103 

2,425,932 
260,342 

222,755 

631,480 

1,015,600 
3,375,654 
4,990,340 

920,178 
406,392 

513,286 

5,363,142 

2,345,473 

857,377 

255,111 

1,732,985 

2,971,431 

352,485 
477,513 
607,539 
749,063 

87,274 

149,254 
143,637 
404,616 


667,690 
381, 315 
237, 110 
48,765 

1,797,321 
1,779,141 

18,180 
211,716 

142,832 
63,834 


89,887 
79,271 
265,646 

83,431 
66,313 
135,407 


1,396,339 
'6,010 
2,603 

50,664 

25,278 
25,386 

843, 593 

113,077 
7,410 

12,261 

37,776 

100,595 
200,006 
372,468 

130, 158 
30,933 

99,175 

119,498 
68,385 
10,070 
11,919 
46,396 

50,306 

12,325 
9,359 
6,481 
1,155 

3,744 

2,241 
4,710 
10,291 

209,644 

68,713 
31,113 
17,877 
19,723 

108,354 
106,417 

1,937 
32,577 

22,997 
9,580 


877 
11,457 
13,432 

3,339 
7,067 
6,752 


30,244 
858 
(  =  ) 

2,706 

1,784 
922 

4,103 

597 
201 

219 

492 

367 

793 

1,434 

1,225 
897 

328 

8,506 

2,216 

132 

357 

1,727 

6,225 

969 
420 
228 
975 


536 
1,342 
1,326 

7,493 

1,373 

462 

684 

732 

469 

123 

346 
5,146 

3,613 
1,533 


233 

549 

1,463 

805 

735 

1,191 


4,840,657 
92,384 
(.') 

464,622 

278,800 
185,822 

1,007,978 

164, 521 
51,408 

59,446 

30,565 

89,881 
182,030 
380, 127 

183,885 
120,879 


2,081,890 

536,023 

36,626 

69,811 

429, 591 

1,544,726 

289,467 
113,231 

98,878 
332,923 

87,274 

140,607 
142,653 
334,693 

457,959 

227,273 

148,896 

57,375 

21,002 

30,947 
12,767 

18, 180 
199,739 

133,366 
65,873 

531,653 

23,834 
63,922 
193,022 

80,296 

52,266 

118,313 


199,866 
'3,439 
(  =  ) 

10,535 

8,771 
1,764 

47,229 

2,056 
'2,950 

2,031 

3,459 

8,775 
17,612 
16,246 

6,762 
4,075 

2,687 

38,296 
3,549 

620 

^284 

3,213 

29,605 


^109 
234 

3,744 

1,921 
4,753 
8,533 

65,518 
30,314 
15,443 
3,767 
11,599 

2,844 
907 

1,937 
31,860 

22,271 
9,589 


406 
9,442 
8,635 

3,190 
2,239 
6,027 


'Deficit  exceeds  net  income. 

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

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

Estimates  for  "Wholesale  and  retail  trade  not  allocable"  and  "Nature  of  business  not  allocable"  are  not  shown  separately  because  of  high  sampling  variability.  However, 
the  data  are  incliided  in  the  appropriate  totals. 

For  "Finance,  insurance,  and  real  estate,"  data  are  distributed  ty  size  of  "Itotal  receipts"  rather  than  "Business  receipts." 

See  text  for  explanatory  statements  and  "Description  of  the  Samples  and  Lijnitations  of  the  Data." 


304 

ACTIVE  CORPORATIONS  IN   11   STATES 


Business  Returns/1967  •  All  Corporations 


Table  5.7— NUMBER  OF  RETURNS,  BUSINESS  RECEIPTS,  AND  NET  INCOME,  FOR  ALL  RETURNS  AND  FOR  RETURNS  WITH  BUSINESS  RECEIPTS  UNDER  $1,000,000, 

BY  INDUSTRIAL  DIVISION,  AND  BY  STATE  IN  WHICH  FILED 


Industrial  division 


Nujnber  of 

retiims 


Business 
receipts 


(  Thousand 
dollars) 


Business  receipts  under 
$1,000,000 


Net  income 

(less 

deficit) 

(Thousand 
dollars)  , 


Number  of 
returns 


Business 
receipts 


f7>,„„. 
dollo 


Net  income 

(less 

deficit) 

(Thousatd 
dollars) 


Number  of 
returns 


Business 
receipts 


(Thousand 
dollars) 


Net  income 

(less 

deficit) 


Busin'iss  receipts  under 
$1,000,000 


Number  of 
returns 


Business 
receipts 


(Thousmtd 
dollars) 


Net  income 

(less 

deficit) 

(Thousand 
dollars) 


All  industrial  divisions. 


Agriculture,   forestry,    and  fisheries... 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric 
gas,  and  sanitaiy,  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Hetail  trade 

Finance,  insurance,  and  real  estate.... 
Services 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries... 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric 
gas,  and  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance,  insurance,  and  real  estate.... 
Services 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries... 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric 
gas,  and  sanitary  services 


V/holesale  and  retail  trade 

V/holesale  trade 

Retail  trade 

Finance,  insurance,  and  real  estate. 
Services 


All  industrial  divisions 

forestry,  and  fisheries... 


Agriculture 

Mining 

Contract  consti'uction 

Manufacturing 

Transportation,  communication,  electric, 
gas,  and  sanitaiy  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Retail  trade 

Finance,  insurance,  and  real  estate 

Services 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries  — 

Mining 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric 
gas,  and  sanitary  services 


V/holesale  and  retail  trade 

V/holesale  trade 

Retail  trade 

Finance,  insui-ance,  and  real  estate. 
Services 


All  industrial  divisions. 


Agriculture,  forestry,  and  fisheries... 

Minirrg 

Contract  construction 

Manufacturing 

Transportation,  communication,  electric 
gas,  and  sanitary  services 


Wholesale  and  retail  trade 

V/holesalc  trade 

Re  tail  trade 

Finance,  insurance,  and  real  estate 
Services 


1,797 

249 

181 


n 


120 

452 


(-') 


362 
533 


783,576 

(.') 

(  =  ) 
114,153 
166,623 

84,517 
320,723 

(') 
257,671 

46,159 

(=) 


16,356 

(^) 
(^) 
431 
6,871 

210 
6,269 

3,072 
4,241 


C') 
(-') 
(  =  ) 


I.') 


104 
319 


(^) 


254 
526 


212,716 
(^) 

(') 
23,413 

29,445 
75,407 
(  =  ) 

61,722 
20,637 


'4,012 

(-') 
(=) 
(') 

'542 

'837 
701 
(  =  ) 

334 
1,329 
('') 


189 

87 

437 

339 

352 

1,392 

458 

918 

2,757 

367 


8,105,769 

162,820 

72,205 

239,896 

4,250,315 

628,918 

1,365,139 
690,077 
660,280 

1,227,288 
157,747 


1,400,247 

650 

112 

1,358 

690,759 

135,283 

62,859 
31,303 
31,791 
498,706 
10,979 


185 

49 
397 
281 

333 

1,182 
364 
802 

2,658 
856 


780,546 

37,760 
16,388 
99,803 
74,985 

41,773 

224,461 

40,634 

169,045 

209,952 

73,978 


4,735 

748 
140 
269 
350 

134 

1,493 
298 

1,178 
960 
590 


3,228,670 

135,409 

77,358 

245,530 

1,226,328 

145,381 

1,225,876 

294,354 

924,710 

124,200 

47,665 


96,336 

744 
8,414 
5,424 
25,405 

15,204 

26,647 

1,020 

25,576 

12,045 

3,150 


4,294 

718 

93 

256 

258 

123 

1,262 
194 

1,051 
943 
590 


710,282 

72,266 

1,926 

41,338 

55,553 

20,515 

427,229 

105,885 

314,532 

43,412 

47,665 


24,367 

1,711 
'1,211 
1,452 
2,006 

964 

10,268 
'973 

11,190 
6,674 
3,150 


790 
185 
455 
439 

254 

1,646 

545 

1,101 

1,166 

455 


1,780,518 

59,764 

4,617 

115,846 

195,189 

121,695 

1,122,216 
553,844 
568,372 
112,012 
44,816 


65,039 

6,569 

'358 

5,793 

6S6 

24,920 

12,663 
4,411 
8,252 

13,536 
1,280 


784 
185 
430 
415 


1,486 
478 


1,147 
452 


722,075 

45,247 
4,617 
76,764 
64,234 

28,943 

381,957 
132,250 
249,707 
76,801 
39,144 


New  Hampshire 


4,371 

183 

(') 

428 

188 

223 

1,070 
249 
821 

1,292 
901 


30,105 

207,385 
100,967 

420,353 

539,726 
197,491 
342,235 
137,499 
372,665 


131,540 
3,238 

413 
7,938 

96,431 

7,096 
4,667 
2,429 
2,599 
17,137 


4,101 
167 

369 
(-) 

218 

969 
195 
774 
1,264 
867 


470,359 
10,806 
{') 

89,055 
(') 

34,904 

182,811 
42,223 

140,583 
49,632 
81,942 


392 

2,794 
(-) 

'819 
(') 

2,356 

'1,731 
912 
'2,643 
'2,494 
3,684 


5,119 

212 
165 
596 
172 

210 

1,515 
443 
979 

1,557 
691 


1,806,952 

44,026 

57,840 

250,114 

296,778 

79,557 

355,227 
182,705 
546,191 
168,140 
55,256 


2,635 

'5,506 

'836 

3,955 

11,952 

13,391 

1,112 

11,410 

10,300 

718 


192 
156 
534 
146 

206 

1,361 
412 
873 

1,530 
690 


669,797 

9,489 

28,528 

103,542 

28,065 

43,881 

316,225 
94,952 

214,693 
90,363 
49,685 


17,014 

69 

1,742 

1,720 

359 


2,115 

5,804 

256 

5,509 

4,487 
718 


South  Daicota 


4,132 

307 

(-') 

238 

320 

115 

1,823 
495 

1,284 
787 
509 


1,763,177 

37,039 

(-') 

104,825 

381, 678 


145,469 

905,924 
288,996 
578,004 
139,490 
36,521 


55,181 
2,298 

(') 
1,202 

13,265 

5,334 

19,920 
9,360 
9,752 

10,672 
2,407 


3,873 
306 

(^) 
234 

(') 

(') 

1,669 
452 

1,195 
771 
509 


735,740 
34,631 
(-) 

66,636 
(^) 

480,241 

186,464 

291,  646 

62,395 

36,521 


24,286 
2,223 
(-) 

567 
(=) 

{') 

11,521 
5,326 
6,038 
6,309 
2,407 


3,105 

444 
172 
319 
178 

122 
528 


I'-) 


461 
817 
522 


954,427 

72,151 

32,655 

161,228 

258,554 

44,621 
243,780 
(') 

206,670 
63,477 
72,961 


22,349 

722 

338 

209 

1,018 

3,116 
5,468 

4,794 
9,158 
2,320 


2,941 

429 
171 
293 
(-') 


(^) 


113 
476 
) 

413 
800 
518 


379,791 

56,393 
17,121 
36,806 
('■) 

21,739 

116,998 
(-') 

100,563 
44,873 
60,676 


8,674 

'196 
1,112 
'1,947 
(  =  ) 

1,601 
306 
(■') 
637 
5,276 
2,274 


6,493 

('} 
(=) 

350 
1,206 

92 

1,781 
364 
1,417 
1,575 
1,251 


3,149,295 

(') 

(') 

130,973 

1,325,705 

87,111 

1,144,399 

435,376 

658,523 

343,268 

99,287 


107,481 

(.') 

4,941 
45,262 

9,134 

24,087 

9,730 

14,357 

16,875 

6,389 


5,795 

(') 
(^) 

316 

335 

(-) 
1,539 
289 
1,250 
1,538 
1,245 


830,042 

(') 
(=) 

62,037 
211,158 

(') 
379,783 

62,782 
317,001 

73,435 

82,525 


North  Dakota 


3,626 

(=) 

(-) 
172 
268 

(') 
1,692 

603 
1,025 

878 
378 


1,426,389 

('') 

(-) 
199,931 
198,924 

(') 
825,744 
359,244 
458,798 
132,537 

32,767 


37,143 

(-) 
(-■) 
2,416 
11,337 

(') 

13,191 

5,537 

6,827 

8,676 

206 


3,360 

(-) 
(-) 
133 

236 

1,529 
534 
931 
851 
376 


694,363 

(-) 
(-) 

37,306 
61,259 

(.') 
434,416 
207,003 
269,711 
57,362 
27,845 


97 
610 


155 


1,219 

(  =  ) 

1,019 

848 

902 


1,579,808 

(•') 
(^) 

43,560 
533,517 

97,884 
583,025 

(  =  ) 
419,733 
293,849 

72,442 


60,367 

(') 
(') 
2,602 
15,647 

4,159 
16,952 

10,146 

19,434 

54 


3,504 

(.') 
(-) 
(■) 
450 

(-) 
1,037 

(  =  ) 
876 
825 
896 


487,273 

(.') 

120,271 

(-) 
220,937 

(  =  ) 
145,061 

30,261 

64,373 


72,011 

572 
'2/040 
2,002 
5,233 

961 

9,456 
1,383 
3,808 
50,409 
5,907 


22,679 

4,231 

'353 

3,693 

'2,722 

1,810 

4,648 
400 
4,248 
10,216 
1,161 


23,659 

2,Cf73 
'486 

i') 

10,253 

963 

9,300 

8,545 

2,981 


19,102 

(^) 
(^) 

805 
2,076 

9,344 
2,647 
5,870 
6,078 
512 


16,614 

3,807 

(-') 
8,110 

(') 
3,980 
1,964 
'568 


'l>,'ficit  exceeds  net  income. 

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

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

Estimates  for  "Wholesale  and  retail  trade  not  allocable"  and  "Nature  of  business  not  allocable"  are  not  shown  separately  because  of  high  sampling  variability.  However, 
the  data  are  included  in  the  appropriate  totals. 

For  "Finance,  insurance,  and  real  estate"  data  are  distributed  by  size  of  "Total  receipts"  rather  than  "Business  receipts." 

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


Section 


CONTENTS 

Change  in  law,  305 
Explanation  of  terms,  305 


Law  and  Terminology 


CHANGES  IN  LAW 

Increase  in  percentage  depletion  rates 

Percentage  depletion  rates  were  increased  for  some 
minerals  for  taxable  years  beginning  after  November  13, 
1966.  The  minerals  affected  were  alumina-bearing  clay 
(increased  to  23  percent),  mollusk  shells  used  for  cal- 
cium carbonate  (increased  to  15  percent),  and  clay  and 
shale  used  for  sewer  pipe  or  brick  (increased  to  7.5 
percent). 

Restoration  of  investment  credit  and 
accelerated  depreciation 

The  investment  credit  and  accelerated  depreciation  on 
some  property,  which  had  been  suspended  effective 
October  19,  1966,  was  restored  effective  March  10, 1967. 

With  a  few  exceptions,  property  acquired  or  constructed 
during  this  suspension  period  could  not  qualify  for  the  tax 
credit  for  investments  in  certain  depreciable  property. 
The  same  law  suspended  the  use  of  "accelerated"  de- 
preciation methods  for  certain  real  property  constructed 
or  acquired  during  the  same  period.  The  real  property 
involved  was  depreciable  real  property  which  was  not 
"investment  credit  property,"  i.e.,  generally,  buildings 
and  their  structural  components. 

With  the  restoration  of  the  credit,  the  maximum  amount 
of  tax  that  could  be  off-set  by  the  credit  was  increased 
from  $25,000  plus  25  percent  of  all  over  $25,000  to 
$25,000  plus  50  percent  of  all  over  $25,000. 

EXPLANATION  OF  TERMS 


businesses  only.  Partnerships  and  corporations  had  to  file 
returns  even  if  they  had  no  business  activity  during  the 
year;  however,  such  returns  having  no  items  of  income  or 
deductions  were  excluded  from  all  tables  except  the  sam- 
ple count  tables  in  section  7.  Proprietorships  only  filed 
business  or  farm  schedules  if  they  had  business  activity, 
so    there  are  no  inactive  proprietorships  in  any  table. 

Adjusted  gross  income 

The  Internal  Revenue  Code  excluded  certain  specific 
types  of  income  (State  and  local  interest,  for  example) 
from  "gross  income"  and  then  defined  "gross  income" 
as  everything  not  specifically  excluded.  Adjusted  gross 
income  was  gross  income  minus  certain  specified  ad- 
justments. The  main  adjustments  subtracted  from  gross 
income  to  arrive  at  adjusted  gross  income  were: 

(1)  Ordinary  and  necessary  expenses  of  conducting 
a  trade  or  business; 

(2)  Expense    deductions    attributable    to    rents    and 
royalties; 

(3)  Outside  salesman's  expenses; 

(4)  Expenses  of  an  employee  in  performing  services 
as  an  employee; 

(5)  Sick   pay    if   it   was    included  in  gross  income; 

(6)  Deductible    losses    on    sales   or   exchanges   of 
property; 

(7)  One-half  of  the  excess  of  net  long-term  capital 
gain  over  net  short-term  capital  loss; 

(8)  Payments  (within  limits)  by  self-employed  per- 
sons to  retirement  plans; 

(9)  Depreciation  and  depletion  allowed  life  tenants 
and    income    beneficiaries    of   property    held   in    trust. 


For  the  major  items  and  classifications  selected  for  this 
report,  brief  definitions  as  well  as  descriptions  of  statis- 
tical methods  used  are  presented  in  this  section.  Also, 
statements  are  included  to  indicate  for  which  business 
organizations  the  data  were  available  from  the  several 
administrative  source  documents.  Frequently,  more  de- 
tailed information  can  be  obtained  from  the  1967  income 
tax  and  information  returns,  and  their  instructions,  fac- 
similes of  which  appear  in  section  8. 

Explanations  of  terms  were  designed  to  aid  in  under- 
standing the  statistical  content  of  this  report  and  should 
not  be  construed  as  interpretations  of  the  Internal  Reve- 
nue Code,  or  related  regulations,  procedures,  or  policies. 
Code  sections  cited  are  those  in  effect  for  1967. 

Active  businesses 

An  "active"  business  was  defined  as  one  reporting  at 
least  one  item  of  income  or  deductions.  The  statistics  in 
this  report  are  from  the  returns  and  schedules  of  active 


Advertising 

This  deduction  was  separately  identified  only  on  the 
corporation  income  tax  form.  Advertising  cost  for  cor- 
porations consisted  of  the  reported  business  deduction 
and  any  identifiable  amount  of  advertising  reported  as  a 
cost  of  sales  or  of  operations. 

Amortization 

Amortization  was  a  deduction  for  deferred  expenses 
written  off  during  the  year.  Taxpayers  were  instructed 
to  include  here  the  amortization  of  deferred  research 
and  experimental  expenditures,  exploration  and  develop- 
ment expenditures,  trademark  and  trade  name  expendi- 
tures, and,  for  corporations,  certain  organizational  ex- 
penditures. In  the  corporate  area,  an  attempt  was  made 
to  limit  the  deduction  to  only  these  items.  In  all  areas, 
writeoffs  of  leasehold  improvements  and  of  patents,  copy- 
rights, and  other  intangibles  were  included  in  depreci- 


305 


306 


Business  Returns/1967  •  Law  and  Terminology 


ation.    For   proprietorships,  this  item  was  included  in 
"other  deductions." 


Bad  debts 

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


Business  receipts 

Business  receipts  were,  in  general,  gross  receipts 
from  sales  and  operations  reduced  by  the  cost  of  returned 
goods  and  allowances.  They  may  have  included  excise 
taxes  which  were  included  in  the  sales  price  of  the  prod- 
uct; some  taxpayers  reported  receipts  this  way  and  de- 
ducted the  taxes  as  expenses,  while  others  reported  their 
receipts  after  adjustment  for  any  taxes. 

For  proprietorships,  business  receipts  were  all  income 
from  the  operation  of  the  business,  including  incidental 
income  from  such  things  as  sale  of  scrap  or  cash  rebates 
that  corporations  and  partnerships  generally  included  in 
"other  receipts"  or  "other  income."  Dividends,  interest, 
rents,  royalties,  and  other  investment-type  income  were 
generally  not  included  in  the  proprietorship  receipts, 
though  rents  or  interest  that  were  actually  income  from 
business  operations  were  sometimes  included,  for  ex- 
ample, rents  received  by  real  estate  operators  and  in- 
terest received  by  small-loan  companies. 

For  partnerships,  business  receipts  were,  generally, 
the  income  from  the  company's  principal  business  ac- 
tivity. Dividends,  interest,  rents,  and  royalties  earned  in 
addition  to  the  income  from  the  principal  activity  were 
shown  as  separate  items;  however,if  rent  or  interest  was 
the  principal  source  of  income,  it  was  generally  shown  as 
business  receipts.  Incidental  income,  such  as  cash  dis- 
counts or  recoveries  of  taxes  or  bad  debts  previously  de- 
ducted, was  usually  shown  as  "other  income." 

For  corporations,  business  receipts  were  the  income 
from  the  company's  business  operations.  Investment  in- 
come was  shown  in  the  separate  categories  for  dividends, 
interest,  rents,  royalties,  and  gains  from  the  sale  of  prop- 
erty, even  if  it  was  the  principal  source  of  income.  How- 
ever, when  rent  was  actually  operating  income,  as,  for 
example,  for  hotels,  real  estate  operators,  public  utilities, 
or  manufacturers  who  rented  rather  than  sold  their  prod- 
ucts, the  rental  income  was  included  in  business  receipts. 
In  the  finance  area,  where  interest  was  usually  the  prin- 
cipal income,  business  receipts  included  such  operating 
income  as  service  charges,  box  rentals,  commissions,  and 
fees.  For  insurance  companies,  business  receipts  were  in- 
surance premiums  earned.  (Mutual  insurance  companies 
with  less  than  $500,000  in  total  receipts  were  not  required 
to  report  premiums,  so  business  receipts  in  the  insurance 
area  are  slightly  understated.) 

Returns  filed  by  corporate  and  partnership  security 
dealers  and  real  estate  developers  were  given  special 
treatment  in  statistical  processing.  Sales  of  securities 
or  real  estate  were  netted  against  the  cost  of  these 
"goods"  and  only  the  net  amount  was  shown  in  the  statis- 
tics. For  partnerships,  the  net  gain  from  the  sale  of 
securities  or  real  estate  was  shown  as  business  receipts; 
for  corporations,  it  was  shown  as  gain  from  the  sale  of 
noncapital  assets.   Since  it  was  usually  not  possible  to 


separate  sales  of  securities  or  real  estate  from  other 
sources  of  receipts,  such  as  commissions  or  construction 
activities,  an  arbitrary  rule  was  used  for  corporations 
and  partnerships  in  these  industries:  ifcost  of  goods  sold 
was  50  percent  or  more  of  business  receipts,  costs  were 
subtracted  from  receipts  and  the  difference  was  used  as 
business  receipts  (for  partnerships)  or  gain  from  the  sale 
of  noncapital  assets  (for  corporations).  No  such  adjust- 
ments were  made  for  proprietorships  in  these  industries, 
and  receipts  and  cost  of  goods  sold  were  shown  in  the 
tables  as  the  taxpayers  reported  them. 

Capital  gains 

Capital  gains  in  excess  of  capital  losses  were  included 
in  the  income  of  corporations  but  not  of  proprietorships 
or  partnerships.  (The  individual  proprietors  and  partners 
reported  any  capital  gains  from  the  business  on  their  in- 
dividual returns.)  Capital  gains  and  losses  were  short- 
term  if  the  asset  had  been  held  for  6  months  or  less  or 
long-term  if  they  had  been  held  for  more  than  6  months. 
Any  net  long-term  capital  gains  had  to  be  reduced  by  any 
net  short-term  capital  losses,  and  vice  versa.  In  general, 
losses  were  deductible  only  to  the  extent  of  capital  gains, 
and  the  statistics  shown  are  the  net  of  deductible  capital 
losses. 

Generally,  capital  gains  arose  from  the  sale  of  capital 
assets  which  were  defined  as  any  property  except:  (1) 
property  used  in  trade  or  business  (inventories,  receiv- 
ables, and  depreciable  assets);  (2)  certain  U.  S.  Govern- 
ment obligations;  and  (3)  certain  copyrights  and  creative 
works.  However,  under  certain  circumstances,  net  gains 
from  the  sale  of  depreciable  property  and  some  other 
noncapital  assess  could  be  treated  as  capital  gains  (under 
section  1231  of  the  Code).  Net  losses  under  section  1231 
were  treated  as  losses  on  noncapital  assets,  i.e.,  were 
fully  deductible  in  the  year  incurred  as  ordinary  losses. 

Casualty  losses 

A  casualty  loss  deduction  could  be  taken  for  losses  due 
to  a  sudden,  unusual,  or  unexpected  cause.  The  amount  of 
loss  deductible  was  limited  to  the  difference  between  the 
value  of  the  property  immediately  prior  to  the  casualty 
and  the  value  of  the  property  immediately  after  the  casu- 
alty with  the  difference  reduced  by  any  insurance  cover- 
age. For  partnerships,  a  casualty  loss  was  shown  as  a 
separate  deduction.  For  corporations  and  proprietor- 
ships, it  was  included  in  "Other  deductions." 

Commissions 

This  deduction  was  shown  separately  only  for  proprie- 
torships in  this  report,  and  included  payments  to  sales- 
men in  lieu  of  salaries  and  wages;  and  to  brokers  and 
agents  for  services  connected  with  real  estate,  insurance, 
securities,  and  other  financial  transactions. 

Compensation  of  officers 

Compensation  of  officers  of  a  corporation  included 
amounts  reported  on  the  income  statement  of  the  return 
(or  in  supporting  schedules)  as  salaries,  wages,  stock 
bonuses,  or  bonds,  if  the  item  was  identified  as  having 
been   paid   to  officers  for  personal  services  rendered. 


Business  Returns/1967  •  Law  and  Terminology 


307 


Constructive  taxable  income  from  related 
foreign  corporations 

This  corporate  income  statement  item  resulted  from 
two  provisions  of  the  law  requiring  corporations  to  in- 
clude in  their  taxable  income  amounts  from  related 
foreign  corporations  that  they  had  not  actually  received. 

One  provision  related  to  foreign  tax  credit.  If  a  U.  S. 
corporation  received  dividends  from  a  foreign  corpora- 
tion of  which  it  owned  10  percent  or  more  of  the  stock, 
it  could  claim  a  foreign  tax  credit  for  its  share  of  the 
taxes  paid  by  the  foreign  corporation.  When  it  did  this 
and  the  foreign  corporation  was  located  in  certain  desig- 
nated countries  ("developed"  countries),  it  had  to  include 
in  its  U.  S.  taxable  income  the  amount  of  its  share  of  the 
foreign  taxefj  paid. 

The  other  provision  related  to  the  accumulation  of 
profits  of  "controlled"  foreign  corporations.  Any  foreign 
corporation  owned  50  percent  or  more  by  a  "U.  S.  per- 
son" had  to  make  distributions  to  its  U.  S.  shareholders, 
or  else  any  U,  S.  shareholder  who  owned  10  percent  or 
more  of  the  stock  had  to  include  a  certain  percentage  of 
the  undistributed  profits  in  his  U.  S.  taxable  income. 
There  were  many  exceptions  to  these  rules,  depending  on 
the  foreign  country,  its  tax  rates  compared  to  (J,  S.  tax 
rates,  and  other  factors. 

The  amount  shown  in  the  corporation  income  statement 
tables  is  the  sum  of  identifiable  amounts  of  these  two 
types  of  constructive  income. 

Contributions  or  gifts 

Contributions  or  gifts  to  charitable,  religious,  educa- 
tional, and  similar  organizations  were  deductible  with 
certain  legal  limitations,  in  the  computation  of  income  of 
corporations.  For  proprietorships  and  partnerships,  this 
was  not  allowed  as  a  business  deduction. 

Cost  of  depreciable  property 

Cost  of  depreciable  property  for  tax  purposes  was  shown 
in  these  statistics  only  for  proprietorships.  It  was  gener- 
ally the  cost  at  the  end  of  the  year.  It  was  taken  from  the 
depreciation  schedule  on  schedule  C  or  schedule  F  of 
Form  1040.  Since  the  cost  was  only  for  property  used  in 
the  proprietorship  businesses,  the  cost  of  property  held 
for  the  production  of  income  reported  on  schedule  B 
(rents  and  royalties)  was  excluded. 

The  cost  of  depreciable  property  for  proprietorships 
was  the  cost  of  tangible  property  (such  as  buildings  and 
equipment)  and  cost  of  the  intangible  assets  (such  as 
patents  and  copyrights)  on  which  depreciation  was  al- 
lowed. The  data  included  cost  of  property  without  re- 
gard to  salvage  value,  but  they  were  edited  when  possible 
to  exclude  the  cost  of  fully  depreciated  property.  Cost 
was  excluded  when  the  taxpayer  did  not  show  gross  de- 
preciable assets  before  subtracting  accumulated  depreci- 
ation or  showed  only  partial  cost  of  the  property. 

The  cost  of  depreciable  property  for  proprietorships 
was  similar  to,  but  not  identical  with,  the  balance  sheet 
account,  "depreciable  assets,"  reported  by  corporations. 
Balance  sheet  accounts  reflected  the  value  of  depreciable 
assets  reported  in  the  books  of  account,  while  cost  of 
depreciable  property  was  the  cost  of  that  property  on 
which  depreciation  was  allowable  for  tax  purposes. 


Cost  of  goods  sold  (cost  of  sales  and  operations) 

If  the  receipts  of  the  business  included  income  from  the 
sale  of  merchandise,  cost  of  goods  sold  generally  included 
the  direct  cost  of  that  merchandise  for  all  types  of  busi- 
ness organizations.  In  this  sense  it  included  goods  pur- 
chased for  resale  (including  inventory  change)  in  trade 
industries,  and  raw  materials,  supplies,  labor,  and  other 
direct  costs  in  agriculture,  mining,  manufacturing,  and 
other  industries  whose  principal  activity  was  producing 
goods. 

If  the  receipts  of  the  business  were  from  the  sale  of 
services  rather  than  goods,  the  corresponding  figure  for 
cost  of  operations  was  not  always  comparable  for  the 
three  types  of  businesses.  For  corporations  and  partner- 
ships, cost  of  operations  generally  included  labor  costs, 
supplies,  rental  of  machinery  and  equipment,  and  other 
direct  costs  of  producing  the  services.  It  is  obvious  from 
the  data,  however,  that  many  partnerships  and  most  pro- 
prietorships did  not  report  cost  of  operations  as  com- 
pletely as  did  corporations.  In  the  case  of  proprietorships, 
the  return  form  did  not  call  for  the  reporting  of  cost  of 
operations  as  such,  and  most  of  them  probably  reported 
their  operating  expenses  as  deductions  rather  than  as 
costs. 

Farm  costs  for  proprietorships  and  partnerships  pre- 
sented special  problems  because  the  schedule  used  did  not 
provide  for  a  cost  of  goods  sold  computation.  The  cost  of 
goods  sold  statistics  presented  here  for  unincorporated 
farms  were  constructed  from  the  expense  schedules  dur- 
ing statistical  processing.  See  the  discussions  in  this 
section  under  "Merchandise  purchased,"  "Cost  of 
labor,"    "Material   and  supplies,"  and  "Other  costs," 

For  all  types  of  businesses,  certain  deduction  items 
which  might  sometimes  be  considered  direct  costs  were 
never  included  in  cost  of  goods  sold  (or  cost  of  opera- 
tions) if  they  could  be  identified.  If  taxpayers  reported 
them  there,  they  were  removed  during  statistical  proc- 
essing and  transferred  to  the  appropriate  deduction  line. 
Transferred  were  all  identifiable  amounts  of  depreciation, 
depletion,  amortization,  taxes,  and  contributions  to  em- 
ployee pension  plans.  Advertising,  rental  of  real  prop- 
erty, and  contributions  to  other  employee  benefit  plans 
were  also  transferred  for  corporations. 

Statistical  adjustments  to  cost  of  goods  sold  made  for 
corporate  and  partnership  security  dealers  and  real  es- 
tate developers  are  explained  in  "Business  receipts." 

Cost  of  labor 

The  cost  of  labor,  tabulated  for  proprietorships  and 
partnerships,  was  a  component  of  cost  of  goods  sold. 
For  proprietorships  in  nonfarm  industries  it  represented 
the  amount  reported  on  line  4,  page  1  of  schedule  C,  Form 
1040.  For  proprietors  and  partnerships  engaged  in  farm- 
ing who  used  schedule  F,  which  did  not  contain  a  cost  of 
goods  sold  schedule  as  such,  it  represented  the  amount 
reported  on  page  1,  part  III  for  the  item,  "labor  hired." 
For  nonfarm  partnerships,  it  was  the  amount  reported  in 
schedule  A,  line  3  on  page  2  of  Form  1065. 

Depletion 

Depletion,  a  deduction  allowable  for  the  exhaustion  of 
natural  deposits  or  timber,  could  be  based  on  cost,  or. 


308 


Business  Returns/1967  •  Law  and  Terminology 


for  natural  deposits,  on  a  fixed  percentage  of  gross  in- 
come, less  rents  and  royalties  paid,  from  the  depletable 
property.  For  oil  and  gas  wells,  gross  income  was  com- 
puted on  the  value  of  the  product  at  the  well-head.  For 
depletable  property  other  than  oil  and  gas  wells,  "gross 
Income"  included  not  only  the  value  of  the  mineral  ex- 
tracted from  the  property  but  also  the  value  added  by 
some  transportation  of  the  mineral  and  certain  '  'treat- 
ment processes  considered  as  mining"  (Code  section 
613(c)). 

Percentage  depletion,  though  based  on  percentages  of 
gross  income  from  the  depletable  property,  was  limited. 
It  could  not  exceed  50  percent  of  the  taxable  income  from 
the  property,  computed  without  the  depletion  deduction. 
The  percentage  depletion  rates  for  each  type  of  deposit 
were  listed  in  Code  section  613  and  ranged  from  5  to 
27  1/2  percent. 

The  statistics  include  any  identifiable  depletion  re- 
ported as  a  cost  of  sales  and  operations.  For  partner- 
ships,  this    item   was   included  in  "other  deductions," 

Depreciation 

Depreciation  deducted  as  a  reasonable  allowance  for  the 
exhaustion,  wear,  and  tear,  and  obsolescence  of  business 
property  was  allowable  under  Code  section  167.  A  deduc- 
tion for  depreciation  was  not  allowable  on  inventories,  or 
land  apart  from  the  physical  improvements  or  develop- 
ments added  to  it. 

Amounts  shown  as  depreciation  include  any  identifiable 
depreciation  reported  as  an  operating  or  manufacturing 
cost.  Also  included  in  the  statistics  are  amounts  deducted 
on  leasehold  improvements,  patents,  and  copyrights.  Ad- 
ditional first-year  (section  179)  depreciation  was  included 
in  the  statistics  tor  proprietorships  and  corporations  but 
not  for  partnerships. 

Dividends  received 

Dividends  received  were  a  component  of  corporate 
income,  but  not  of  partnership  income  (except  nonquali- 
fying dividends)  or  of  proprietorship  income.  All  divi- 
dends received  by  a  proprietor  and  dividends  which 
qualified  for  an  exclusion  or  credit  received  by  a  part- 
ner were  reported  in  the  dividend  schedule  on  his  indi- 
vidual income  tax  return. 

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

Gross  profit  (gross  loss) 

For  proprietorships,  partnerships,  and  corporations, 
gross  profit  was  business  receipts  less  cost  of  goods  sold 
or  cost  of  sales  and  operations.  When  the  cost  of  goods 
sold  or  cost  of  sales  and  operations  exceeded  business 
receipts  a  gross  loss  resulted.   See  the  explanations  of 


the  terms,  "Business  receipts"  and  "Cost  of  goods  sold," 
for  limitations  on  the  comparability  of  gross  profit  for 
the  different  forms  of  organizations. 


Income  tax 

Income  tax  of  proprietorships  was  based  on  the  pro- 
prietor's total  taxable  income  and  did  not  include  the 
self-employment  tax.  Income  tax  after  credits  was  the 
proprietor's  tax  liability  reduced  primarily  by  amounts  of 
credit  for  investment  and  retirement  income. 


Industry  classification 

The  industry  classes  in  this  report  are  basically  those 
of  the  Office  of  Management  and  Budget's  Standard  Indus- 
trial Classification  (SIC)  Manuals,  modified  where  neces- 
sary to  fit  the  information  available  from  tax  returns  for 
identifying  industries.  In  the  unincorporated  area,  where 
the  single-establishment  business  is  the  rule,  the  indus- 
try classes  were  based  on  the  1967  Establishment  SIC 
system.  For  corporations,  the  1963  Enterprise  system 
was  used  as  the  basis.  On  either  basis,  the  code  assigned 
to  the  return  (or,  for  proprietorships,  the  schedule)  was 
the  code  for  the  activity  accounting  for  the  largest  per- 
centage of  the  company's  total  receipts.  For  most  indus- 
tries, the  code  assigned  corresponded  to  either  the  two-, 
three-,  or  four-digit  level  of  classification  in  the  corre- 
sponding SIC  system.  A  few  corporate  industries  in  the 
finance  area  (such  as  Small  Business  Investment  Com- 
panies) were  based  on  special  provisions  of  the  tax  law 
rather  than  on  the  SIC  system^ 

The  code  was  assigned  to  a  tax  return  or  schedule,  so 
the  entity  coded  varied  according  to  the  form  of  business 
organization.  For  proprietorships,  each  schedule  at- 
tached to  the  proprietors'  returns  was  treatedasa  sepa- 
rate business  entity  and  assigned  a  separate  code.  For 
partnerships,  each  active  partnership  that  filed  a  return 
was  coded.  For  corporations,  the  entity  may  have  been 
a  company  engaged  in  a  single  primary  activity,  a  com- 
pany with  many  divisions  engaged  in  many  activities,  or 
a  consolidated  group  of  legal  entities  filing  on  a  single 
return;  whichever  the  case,  whenever  possible  a  single 
code  was  assigned  to  classify  the  single  activity  account- 
ing  for   the   largest   share   of  receipts   on   the  return. 


Insurance 

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


Interest  income 

This  item  for  partnerships  included  interest  received 
by  the  business  from  all  sources  except  interest  wholly 
tax-exempt   and   interest  on   tax-free   covenant   bonds. 

This  item  for  proprietors  was  not  considered  business 
income  and  was  therefore  reported  elsewhere  on  the  in- 
dividual income  tax  return. 


Business  Returns/1967 


Interest  paid 


Law  and  Terminology 

Net  gain  (or  loss),   noncapital  assets 


309 


Interest  paid  in  connection  with  business  indebtedness 
was  deductible  as  an  ordinary  and  necessary  business  ex- 
pense. Included  in  the  statistics  was  interest  paid  on  de- 
posits and  withdrawable  shares  by  banking  and  savings 
institutions.  Also  included  were  amounts  paid  by  part- 
nerships to  a  partner,  acting  in  other  than  his  capacity  as 
a  partner,  for  the  use  of  capital. 

Interest  received  on  Government  obligations 

Interest  received  on  Government  obligations  was  iden- 
tified separately  only  for  corporations.  Amounts  paid  by 
the  United  States  or  its  instrumentalities  on  or  after 
March  I,  1911,  were  wholly  taxable. 

Interest  on  obligations  of  a  State,  United  States  posses- 
sion, or  their  political  subdivisions  or  of  the  District  of 
Columbia  was  wholly  tax-exempt. 


Inventories 

Inventories  included  goods  on  hand  held  for  sale,  and 
raw  materials  and  supplies  which  would  physically  be- 
come a  part  of  merchandise  intended  for  sale. 

For  corporations,  inventory  data  were  obtained  from 
the  tax  return  balance  sheet,  which  reflected  book  values. 
For  partnerships  and  proprietorships,  inventory  data 
were  obtained  from  the  cost  of  goods  sold  schedule,  and 
therefore  represented  tax  value. 

Legal  and  professional  fees 

This  deduction  was  shown  separately  only  for  proprie- 
torships in  this  report,  and  included  fees  paid  to  attorneys, 
accountants,  and  other  professionals.  Also  included  were 
amounts  paid  for  subscriptions  to  professional  publica- 
tions, and  membership  fees  or  dues  to  professional  or- 
ganizations. 

These  deductions  were  included  in  "other  deductions" 
for  partnerships  and  corporations. 


Material  and  supplies 

The  amount  of  material  and  supplies,  a  component  of 
the  cost  of  goods  sold,  was  secured  for  proprietorships 
from  schedules  C  or  F.  For  nonfarms,  itwas  the  amount 
on  line  5,  page  1  of  schedule  C.  For  farms,  it  was  the 
item,  "supplies  purchased,"  reported  in  part  111,  page  1 
of  schedule  F  (for  both  cash  and  accrual  methods  of 
accounting).  For  nonfarm  partnerships,  itwas  the  amount 
reported  on  line  4,  schedule  A,  Form  1065. 


Merchandise  purchased 

Merchandise  purchased  (called  "purchases"  for  part- 
nerships) was  a  component  of  the  cost  of  goods  sold.  For 
nonfarm  businesses,  the  sources  were:  (1)  line  3,  page 
1  of  schedule  C,  Form  1040,  and  (2)  line  2,  schedule  A, 
of  Form  1065,  For  farmers,  the  sources  were  on  sched- 
ule F,  column  (d),  part  II,  page  1,  for  farmers  using  the 
cash  accounting  method,  and  line  4,  part  VII,  page  2,  for 
farmers  using  the  accrual  accounting  method. 


This  income  for  partnerships  and  corporations  repre- 
sented gains  and  losses  from  the  sale  or  exchange  of 
property  not  eligible  for  capital  gains  tax  treatment. 
Losses  included  those  computed  under  Code  section  1231; 
these  are  mentioned  under  the  heading,  "Capital  gains." 

Net  income  (or  deficit) 

For  corporations,  net  income  (or  deficit)  was  the  dif- 
ference between  gross  taxable  receipts  and  the  sum  of 
cost  of  sales  and  operations  and  other  business  deduc- 
tions. Gross  taxable  receipts  were  business  receipts  and 
investment  income,  as  well  as  certain  amounts  from  re- 
lated foreign  corporations  only  constructively  received. 
Investment  income  included  dividends,  interest,  royalties, 
net  capital  gains,  net  gain  from  sales  of  noncapital  assets, 
and. other  income. 

As  discussed  under  "Net  profit,"  below,  the  concept 
of  net  income  for  corporations  is  not  strictly  comparable 
with  the  concept  of  net  profit  for  proprietorships  or 
partnerships. 

Net  profit  (or  loss) 

For  proprietorships,  net  profit  (or  loss)  represented 
the  difference  between  business  receipts  and  the  sum  of 
cost  of  goods  sold  and  other  business  deductions.  Unlike 
corporate  net  income,  defined  above,  proprietorship  net 
profit  did  not  reflect  investment  income,  and  salaries  to 
owners  and  contributions  or  gifts  were  not  allowed  as 
deductions  from  proprietorship  business  receipts. 

For  partnerships,  net  profit  (or  loss)  represented  the 
difference  between  total  receipts  and  the  sum  of  cost  of 
sales  and  operations  and  other  business  deductions. 
Total  receipts  included,  in  addition  to  business  receipts, 
investment  income  attributable  to  the  partnership.  Unlike 
corporations,  the  deductions  for  partnerships  excluded 
both  contributions  or  gifts  and  additional  first-year  de- 
preciation. 

In  this  report,  the  term  "net  profit"  is  used  for  both 
proprietorships  and  partnerships  although  it  is  not  strictly 
comparable  for  the  two  forms  of  business  organization. 
Three  differences  are:  (1)  investment  income  is  re- 
flected in  the  partnership  net  profit  but  not  in  the  pro- 
prietorship net  profit,  (2)  salaries  paid  to  the  owner(s) 
are  a  business  deduction  for  partnerships  but  not  for 
proprietorships,  and  (3)  additional  first-year  depreciation 
is  a  deduction  in  the  computation  of  proprietorship  net 
profit  but  not  in  the  determination  of  partnership  net 
profit. 

Nonqualifying  dividends  received 

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


Number  of  businesses 

Number  of  business  organizations  in  this  report  repre- 
sented the  number  of  active  businesses  operated  as  pro- 


310 


Business  Returns/1967  •  Law  and  Terminology 


prietorships  by  individuals,  the  number  of  active  partner- 
ships, and  the  number  of  active  Small  Business  Corpora- 
tions. For  corporations  the  number  of  businesses  repre- 
sents the  number  of  active  corporation  returns  filed, 
including  those  filed  on  Form  1120S  for  Small  Business 
Corporations  electing  to  be  taxed  through  shareholder. 
This  total  slightly  understates  the  total  number  of  cor- 
porations to  the  extent  that  subsidiary  corporations  were 
included  in  a  consolidated  return  filed  by  a  parent  cor- 
poration. 

Number  of  proprietorships  was  based  on  the  number  of 
schedules  C  and  F  filed  with  the  income  tax  return,  Form 
1040,  of  the  owner  or  proprietor.  In  a  number  of  in- 
stances, proprietors  submitted  (with  their  Form  1040) 
multiple  schedules  covering  the  activities  of  more  than 
one  business.  If  these  businesses  were  in  different  in- 
dustry groups,  each  of  these  schedules  was  counted 
separately.  Only  in  the  relatively  few  instances  where  the 
attached  schedules  were  for  businesses  in  the  identical 
industry  group  were  they  combined  and  counted  as  one. 

Other  costs 

Other  costs  was  a  component  of  cost  of  goods  sold. 
For  nonfarm  businesses,  these  costs  were  reported  on 
line  5,  schedule  A,  Form  1065,  or  line  6,  page  1,  of 
schedule  C,  Form  1040.  For  farmers,  the  amount  was 
computed  from  schedule  F,  for  both  cash  and  accrual 
methods  of  accounting,  as  follows:  farm  expenses  (total, 
part  III,  on  page  1)  less  the  sum  of  the  items,  labor  hired, 
repairs  and  maintenance,  interest,  supplies  purchased, 
taxes,  insurance,  rent  of  farm  or  pasture,  retirement 
plans,  amortization,  and  depletion.  If  inventories,  pur- 
chases, and  the  other  components  of  cost  of  goods  sold 
were  not  reported,  the  entire  amount  was  included  in 
other  costs. 

Other  deductions 

"Other  deductions"  comprised  business  expenses 
which  were  not  allocable  to  a  specific  deduction  item  on 
the  return  form,  such  as  administrative,  general,  and 
selling  expenses;  bonuses;  delivery,  freight,  and  shipping 
expenses.  For  proprietorships,  deductions  for  amortiza- 
tion, retirement  plans,  and  casualty  losses  were  also  in- 
cluded. For  partnerships,  it  also  included  depletion,  net 
farm  loss,  and  net  loss  from  other  partnerships.  For 
corporations  it  also  included  casualty  losses  and  all 
salaries  and  wages  not  deducted  as  a  part  of  cost  of  sales 
and  operations  or  some  other  item.  For  corporations  and 
partnerships,  this  item  also  included  commissions,  in- 
surance, and  legal  and  professional  fees.  For  proprietor- 
ships the  last  three  were  shown  as  specific  deductions. 


Excluded  were  deductions  claimed  for  contributions  to 
pension  plans  and  certain  other  deferred  compensation 
plans  within  the  purview  of  Code  section  404  (see  Re- 
tirement plans). 

Other  income 

This  income  item  for  partnerships  included  income  not 
elsewhere  reported  on  the  income  statement,  such  as  in- 
come from  annuities  and  insurance  proceeds.  It  excluded 
items  such  as  capital  gains  or  losses  and  qualifying  divi- 
dends, which  by  law  are  not  considered  income  of  the 
partnership.  It  included  income  from  other  partnerships 
and  net  farm  profit. 

For  proprietorships,  this  term  is  used  in  only  one  table 
(table  2.12),  where  it  is  used  to  describe  the  difference 
between   adjusted   gross    income    and  business  income. 

Other  interest 

Other  interest  consisted  of  amounts  received  by  cor- 
porations on  loans,  notes,  mortgages,  bonds,  bank  de- 
posits, and  corporate  bonds  less  amortizable  bond 
premium. 

Other  receipts 

For  corporations  this  item  included  amounts  not  else- 
where reported  on  the  return,  such  as:  income  from  minor 
operations;  cash  discounts;  income  from  claims,  license 
rights,  and  judgments;  net  amount  earned  under  operating 
agreements;  profit  from  commissaries;  profit  on  prior 
years'  collections  (installment  basis);  profit  on  purchase 
of  corporation's  own  bonds;  recoveries  of  losses  and  bad 
debts  previously  claimed  for  tax  purposes;  refunds  for 
cancellation  of  contracts;  income  from  sales  of  scrap, 
salvage,  or  waste;  and  dividends  from  domestic  corpora- 
tions not  subject  to  the  special  deduction. 

Payments  to  partners 

Guaranteed  payments  which  were  made  for  services  or 
for  the  use  of  capital  where  such  payments  were  deter- 
mined without  regard  to  income  of  the  partnership  were 
allowed  as  a  deduction  in  the  computation  of  the  partner- 
ship net  profit  (or  loss). 

Payroll 

This  amountisthesumof  labor  costs  reported  as  a  part 
of  the  cost  of  sales  and  operations  and  other  salaries  and 
wages  reported  as  a  deduction  item.  It  does  not  include 
payments  to  owners  or  partners. 


Other  employee  benefit  plans 

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


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

(See  Retirement  plans.) 


Proprietor 

Throughout  this  report  the  term  "proprietor"  refers 
to  the  owner  of  a  proprietorship.  The  number  of  proprie- 


Business  Returns/1967  •  Law  and  Terminology 


311 


tors  was  determined  by  the  number  of  individual  income 
tax  returns,  Form  1040,  filed  by  such  owners. 

Purchases 

(See  Merchandise  purchased.) 

Rent  (paid) 

Rent  paid  on  business  property  was  deductible  as  an 
ordinary  and  necessary  expense.  Identifiable  amounts  of 
taxes  and  other  expenses  paid  by  lessees  in  connection 
with  rent  paid  were  included  in  their  respective  deduc- 
tion headings.  Excluded  were  payments  in  the  form  of 
crops  by  tenant  farmers  to  landlords  under  crop  sharing 
agreements. 

For  corporations,  an  attempt  was  made  to  limit  this 
deduction  to  only  rent  paid  on  real  property.  Rental  of 
land  or  buildings  reported  in  the  cost  of  sales  and  op- 
erations was  transferred  to  this  deduction  item.  Rental 
of  machinery  and  equipment  was,  if  identifiable,  shown 
as    cost    of   sales    and   operations  or  other  deductions. 

Rents  received 

Rents  received  for  the  use  or  occupancy  of  property 
consisted  of  the  gross  amounts.  Depreciation,  repairs, 
interest,  taxes,  andother  expenses,  which  were  deductible 
from  gross  rents,  were  included  in  their  respective  de- 
duction items.  For  those  manufacturing,  public  utility, 
and  service  corporations  which  frequently  leased,  rather 
than  sold,  their  products,  the  rental  income  so  derived 
was  included  in  business  receipts,  as  was  the  rental  in- 
come of  partnerships  if  it  constituted  the  major  portion 
of  income. 


Repairs 

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

Retirement  plans 

This  deduction  item  was  the  employers'  contributions 
to  pension,  profit-sharing,  stock  bonus,  annuity,  bond 
purchase,  or  other  deferred  compensation  plans  for  their 
employees  that  were  deductible  under  Code  section  404. 
For  proprietorships,  this  item  was  included  in  '  'other 
deductions." 


Royalties 

This  investment-type  income  item  for  partnerships  and 
corporations  was  the  gross  amount  received  for  the  use 
of  property  rights,  such  as  patents,  copyrights,  and  min- 
eral rights.  Expenses  related  to  this  income,  such  as  de- 
pletion and  taxes,  were  not  deducteddirectly  from  the  in- 
come but  were  reported  among  the  specific  deduction 
items. 


Salaries  and  wages 

This  item  consists  of  those  salaries  and  wages  not  in- 
cluded as  a  deduction  for  "cost  of  labor"  in  the  cost  of 
sales  and  operations  schedule.  Salaries  to  partners  and 
proprietors  were  not  included  in  this  amount. 

For  corporations,  salaries  and  wages  paid  to  employ- 
ees not  reported  as  cost  of  sales  and  operations  and  not 
reported  as  a  part  of  another  deduction  item  were  in- 
cluded in  "other  deductions." 


Taxable  and  nontaxable  returns 

These  classifications,  used  in  the  proprietorship  sta- 
tistics, were  based  on  the  amount  of  income  tax  after 
credits  reported  on  the  individual  income  tax  returns. 
Although  a  self-employment  tax  or  tax  from  recomputing 
prior-year  investment  credit  also  may  have  been  reported 
on  the  individual  income  tax  return  of  the  proprietor,  it 
was  disregarded  for  the  purpose  of  these  classifications. 

Nontaxable  returns  had  no  income  tax  remaining  after 
tax  credits  (even  though  they  may  have  had  an  income 
tax  before  the  subtraction  of  the  credits). 

Taxable  income 

Taxable  income  was  adjusted  gross  income  minus  de- 
ductions and  personal  exemptions  and  is  shown  only  in 
table  2.12of  this  report.  For  most  individuals,  it  was  the 
base  to  which  the  individual  income  tax  rates  were  ap- 
plied, i.e.,  the  amount  upon  which  the  income  tax  before 
credits  was  computed. 

Taxes  paid 

Taxes  paid  included  the  amounts  reported  as  an  ordi- 
nary and  necessary  business  deduction  as  well  as  identi- 
fiable amounts  reported  as  part  of  the  cost  of  sales  and 
operations.  Included  among  the  deductible  taxes  were 
ordinary  State  and  local  taxes  paid  or  accrued  during  the 
year;  social  security  and  payroll  taxes;  unemployment 
insurance  taxes;  import  and  tariff  duties;  and  business, 
license,  and  privilege  taxes.  Income  and  profits  taxes 
paid  to  foreign  countries  or  United  States  possessions 
were  also  deductible  unless  claimed  as  a  credit  against 
income  tax.  Not  deductible  were  such  taxes  as  Federal 
income  and  excess  profits  taxes,  gift  taxes,  and  taxes 
assessed  against  local  benefits.  If  a  business  included 
in  business  receipts  the  excise  and  related  taxes  included 
in  the  sales  price  of  its  products,  these  taxes  also  are 
generally    included    in    the    deduction   for   taxes   paid. 

Total  assets 

Total  assets  and  total  liabilities  were  those  reported 
in  the  end-of-year  balance  sheet  in  the  corporations' 
books  of  account.  Total  assets  were  net  after  reduction 
by  accumulated  depreciation,  amortization,  and  depletion, 
and  by  the  reserve  for  bad  debts.  When  these  reserves 
were  reported  as  liabilities,  they  were  treated  as  reduc- 
tions from  the  asset  accounts  to  which  they  related  and 
the  totals  of  assets  and  liabilities  were  adjusted  accord- 
ingly. 


312 


Business  Returns/1967  •  Law  and  Terminology 


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

Total  deductions 

Total  deductions  for  proprietorships  consisted  of  (1) 
the  deduction  for  cost  of  goods  sold  and  (2)  the  ordinary 
and  necessary  business  deductions  from  gross  income. 
In  addition,  for  both  partnerships  and  corporations,  total 
deductions  also  included  expenses  connected  with  invest- 
ment income,  other  income  (or  other  receipts)  and  net 
loss  from  sales  of  noncapital  assets.   Total  deductions 


for    partnerships    also    included    net  farm  loss  and  net 
loss  from  other  partnerships. 


Total  receipts 

For  partnerships,  total  receipts  represented  the  sum 
of  business  receipts,  investment  income  such  as  interest, 
rents,  royalties,  nonqualifying  dividends,  net  gain  from 
sale  or  exchange  of  noncapital  assets,  income  from, 
farms  and  other  partnerships,  and  other  income.  For 
purposes  of  this  repiort,  total  receipts  did  not  reflect 
net  losses  from  the  foregoing  sources. 

For  corporations,  total  receipts  included  the  gross 
taxable  receipts  before  deduction  of  cost  of  sales  and 
operations  and  net  losses  from  sales  of  noncapital 
assets.  It  also  included  nontaxable  interest,  but  ex- 
cluded all  other  nontaxable  income  recognized  by  the 
corporation. 


Section 


COIMTEIMTS 

Description  of  the  samples,  313 

Sample  selection,   313 

Method  of  estimation,  314 
Limitations  of  the  data,  314 

Sampling  variability,    314 

Other  limitations  due  to  sampling,  315 

Response  and  other  nonsampling  errors,  315 

Text  tables 

7A  Proprietorships:    Number  of  Form  1040  returns  and  prescribed  and 

achieved  sampling  rates,  314 
7B  Partnerships:    Number  of  Form  1065  returns  and  prescribed  and  achieved 

sampling  rates,    314 
7C  Corporations;    Number  of  returns  and  prescribed  and  achieved  sampling 

rates,   314 


Sample  Design  and 
Limitations 


Basic  tables 

7.1  Proprietorships:    Relative  sampling  variability  at  the  one  standard  devia- 
tion level  of  selected  estimates,  by  industry,   316 

7.2  Partnerships:    Relative  sampling  variability  at  the  one  standard  deviation 
level  of  selected  estimates,  by  industry,   319 

7.3  Small  Business  Corporations:    Relative  sampling  variability  at  the  one 
standard  deviation  level  of  selected  estimates,  by  industry,   322 

7.4  All  corporation  returns:    Relative  sampling  variability  at  the  one  standard 
deviation  level  of  selected  estimates,  by  industry,  323 


DESCRIPTION  OF  THE  SAMPLES 

The  data  presented  in  this  report  for  1967  are  based 
on  stratified  samples,  selected  before  audit,  of  the 
following  types  of  returns  filed  in  1968:  (1)  Individual 
Income  Tax  Returns,  Form  1040  (to  provide  the  data 
for  proprietorships);  (2)  Partnership  Returns  of  Income, 
Form  1065;  and  (3)  Corporation  Income  Tax  Returns, 
Form  1120  series. 


Sample  Selection 

In  the  stratified  sample  design  the  population  of 
returns  was  first  classified  into  strata.  Sample  returns 
were  then  selected  at  random  from  each  stratum  at 
the  prescribed  rate  for  the  stratum. 

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

For  each  of  these  sample  strata,  the  number  of 
returns  in  the  population,  the  number  of  returns  in 
the  sample,  and  the  prescribed  and  achieved  sampling 
rates  are  given  in  tables  7A,  7B,  and  7  C.  Differences  be- 
tween prescribed  and  achieved  sampling  rates  occurred 
mainly  because  some  returns  were  unavailable  even  after 
foUowup. 

The  statistics  in  the  basic  tables  of  this  report 
include  only  active  returns.  An  active  partnership  or 
corporation,  for  Statistics  of  Income,  has  at  least  one 
income  or  deduction  item  reported  on  the  return  form. 
The  returns  of  inactive  partnerships  and  corporations 
were  included,  however,  in  the  count  of  the  total  number 


of  returns  and  the  number  of  returns  in  the  sample  as 
given  in  tables  7B  and  7C.  Also  excluded  from  the  tables 
of  this  report,  and  not  counted  in  the  totals  shown  in  tables 
7A,  7B,  and  7C,  were  tentative  returns,  amended  returns 
not  associated  with  the  original  returns,  returns  in  the 
Form  990  seriesof  exempt  organizations,  returns  of  part- 
nerships and  proprietorships  electing  to  be  taxed  as  cor- 
porations, and  returns  of  fiduciaries  reporting  business 
data  on  Form  1041. 

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

Proprietorships.- -The  sample  of  152,347  Forms  1040 
with  schedules  C  or  For  the  taxpayer's  equivalent  sched- 
ule was  selected  from  an  estimated  population  of  9, 689, 532 
individual  returns  with  business  income.  This  business 
sample  is  a  subclass  of  the  sample  of  325,203  Form  1040 
returns,  other  than  1040A,  selected  for  Statistics  of 
Income, 

Individual  returns  with  business  income  which  showed 
adjusted  gross  income  of  $100,000  or  more  were  selected 
at  a  one-to-one  rate.  Various  sample  rates  other  than 
one-to-one  were  prescribedfor  the  other  returns  included 
in  the  sample.  The  number  of  returns  in  the  population, 
in  the  sample,  and  the  sampling  rates  are  shown  in  table 
7A, 

Following  the  selection  of  the  sample,  there  was,  in 
some  cases,  reclassification  of  sample  returns  between 
the  business  and  nonbusiness  categories.  For  example, 
as  shown  in  table  7A,  34,108  returns  were  selected  for 
the  sample  (column  2)  from  the  6,803,761  population  of 
returns  (column  I)  classifiedduring  the  sampling  process 
as  business  returns  with  adjusted  gross  income  of  less 
than  $10,000.  For  Statistics  of  Income  purposes,  221  re- 
turns were  reclassified  as  nonbusiness,  leaving  33,887 
returns  (column  5)  in  the  business  category. 

Not  all  returns  with  business  income  were  included  in 
the  basic  tables.  Adjustments  were  made  principally 
to  exclude  (1)  schedules  C  or  F  filed  by  partners  for 
the  sole  purpose  of  reporting  self-employment  income, 
and  (2)  schedules  C  or  F  in  which  Statistics  of  Income 


313 


314 


Business  Returns/1967  •  Samples  and  Limitations 


Table   7A. —PROPRIETORSHIPS:      NUMBER  OF   FORM   1040   RETURNS    IN   POPULATION, 
NUMBER  OF   RETURNS    IN   SAMPLE,    AND  THE   PRESCRIBED  AND  ACHIEVED 
SAMPLING   RATES,    BY   SAMPLE   STRATUM,    1967 


Sample  stratum 

(Size  of  adjusted  gross 

income) 

Number  in — 

Samplir^  rates 

Number  of  business 
returns^   in — 

Population 

Sample 

Pre- 
scribed 

Achieved 

Sample 

Popu- 
lation*' 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

53,786,695 

325,203 

- 

_ 

152,347 

9,689,532 

Business  returns,    total 

Under  $10,000 

9,575,084 

6,803,761 
1,381,841 
535,024 
425,110 
275,728 
123,863 
29,757 

44,188,287 

31,494,102 
8,962,285 
2,289,462 
1,262,629 
140,493 
39,316 

23,324 

23,221 
103 

150,757 

34,108 
20,713 
15,807 
14,804 
10,889 
24,679 
29,757 

174,133 

31,755 
27,131 
22,586 
25,210 
28,135 
39,316 

313 

210 
103 

.0050 
.0150 
.0300 
.0350 
.0400 
.2000 
l.OOOO 

.0010 
.0030 
.0100 
.0200 
.2000 
1.0000 

.0100 
1.0000 

.0050 
.0150 
.0295 
.0348 
.0395 
.1992 
1.0000 

.0010 
.0030 
.0100 
.0200 
.2002 
1.0000 

.0090 
1.0000 

150,379 

33,887 
20,687 
15,791 
14,779 
10,878 
24,645 
29,712 

1,933 

119 

67 

88 

169 

409 

1,081 

35 

12 
23 

9,527,520 

6,759,677 
1,380,113 
534,478 
424,394 
275,453 
123,693 
29,712 

160, 662 

U8,022 
22,132 
8,920 
8,464 
2,043 
1,081 

1,350 

1,327 
23 

$10,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $30,000 

$30,000  under  $50,000 

$50,000  under  $100,000 

Nonbusiness  returns,   total.. 

$10,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $50,000 

$50,000  under  $100,000 

Prior  year  delinquent 

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

Estimated  by  multiplying  the  number  of  businesses  in  the  sample,  column  (5)  by  the 
weight  obtained  by  dividing  the  total  number  of  returns  in  the  population,  column  (l) 
by  the  number  of  returns  in  the  sample,    column  (2). 

industrial  activity  definitions  were  not  met.  These  ad- 
justments reduced  the  number  of  proprietorships  shown 
in  this  publication, 

A  description  of  the  sample  of  individual  income  tax 
returns  on  which  the  data  for  proprietorships  are  based 
is  included  in  the  report:  Statistics  of  Income--1967, 
Individual  Income  Tax  Returns. 

Partnerships.- -A  sample  of  67,161  Forms  1065  was 
selected  from  a  population  of  928,192  partnership  re- 
turns. These  figures  reflect  an  adjustment  to  exclude 
duplicate  returns  sometimes  submitted  by  more  than  one 
partner.  The  exclusion  of  inactive  returns,  which  con- 
sisted of  those  with  no  income  or  deduction  items,  re- 
duced the  total  number  of  partnerships  in  the  basic  tables 
to  active  partnerships. 

Partnership  returns  with  business  receipts  or  total  in- 
come (which  is  defined  as  business  receipts  plus  invest- 
ment income  less  cost  of  goods  sold)  of  $500,000  or 
more  were  selected  at  a  one-to-one  rate.  Sampling  rates 
other  than  one-to-one  were  prescribed  for  the  other  re- 
turns included  in  the  sample.  The  number  of  returns  in 
the  population,  in  the  sample,  and  the  sampling  rates  are 
shown  in  table  7B. 

Corporations .  -  -The  sample  of  126,695  returns  in  the 
Form  1120  series  was  selected  from  a  population  of 
1,695,577  corporation  income  tax  returns.  An  adjust- 
ment to  exclude  inactive  corporations  reduced  the  total 
number  of  corporations  in  the  basic  tables  to  active 
corporations. 

Corporation  returns  with  total  assets  of  $10,000,000 
or  more,  or  net  income  or  deficit  of  $1,000,000  or  more 
were  sampled  at  a  one-to-one  rate.  Also  sampled  at 
this  rate  were  Forms  1120-S  with  total  assets  of 
$1,000,000  or  more,  and  the  special  types  of  returns  de- 
scribed in  footnote  3  of  table  7C.  The  rates  at  which  other 
returns  were  selected  are  shown  in  that  table,  together 
with  the  number  of  returns  in  the  population  and  in  the 
sample. 


Table    7B. —PARTNERSHIPS:      NUMBER  OF  FORM   1065   RETURNS    IN   POPULATION, 
NUMBER  OF   RETURNS    IN   SAMPLE,    AND  THE   PRESCRIBED  AND  ACHIEVED 
SAMPLING   RATES,    BY  SAMPLE   STRATUM,    1967 


Sample  stratum 

Number  of  returriS^ 

Sampling   rates 

(size  of  business  receipts) 

Population 

Sample 

Prescribed 

Achieved 

(1) 

(2) 

(3) 

(4) 

928,192 

67,161 

- 

Under  $200,000 

854,286 
51,756 
22,150 

34,819 
10,192 
22,150 

.OiOO 

.2000 

1.0000 

.0408 

.1969 

1.0000 

■"■Adjusted  to  exclude  duplicate  returns  and  includes  inactive  partnership  returns. 


Table  7C . —CORPORATIONS:  NUMBER  OF  FORMS  1120,  1120F  (RESIDENT  ONLY), 
1120L,  112aM,  1120S  IN  POPULATION,  NUMBER  OF  RETURNS  IN  SAMPLE,  AND 
THE    PRESCRIBED  AND  ACHIEVED    SAMPLING    RATES,    BY    SAMPLE    STRATUM,    1967 


Sample  stratum 
(size  of  total  assets) 


Corporation  returns,   total. 


Forms  1120,   1120F^   1120L,   U20M,    total. 


Zero  or  not  reported 

Under  $100,000 

$100,000  under  $1,000,000 

$1,000,000  under  $10,000,000. 
$10,000,000  or  more^ 


Form  1120S,  total. 


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


Number  of  returns 


Population 


(1) 


1,695,577 

1,489,456 

215,321 

700,082 

460,485 

70,060 

43,508 

206,121 

204,398 
1,723 


Sample 


(2) 


126,695 

119,568 

5,359 

16,543 
28,089 
26,069 
43,508 


5,404 
1,723 


Sampling  rate 


(3) 


.0225 
.0225 
.0600 
.3750 
1.0000 


.0225 
1.0000 


(4) 


.0249 
.0236 

.oao 

.3721 
1.0000 


.0264 
1.0000 


^Includes  returns  of  inactive  corporations. 

^Also  included  in  this  stratum  are  Special  returns,  and  any  return,  regardless  of 
assets,  having  net  income  or  deficit  of  $1,000,000  or  more.  Special  returns  include 
consolidated  returns,  returns  with  personal  holding  company  schedules,  life  (1120L] 
and  mutual  C112CW)  insurance  company  returns,  resident  foreign  corporation  returns, 
returns  with  overpayment  of  tax,  and  returns  filed  under  section  1361. 


Method  of  Estimation 

The  primary  sources  of  population  data  are  computer 
counts  of  returns  processed  by  regional  service  centers. 
Statistics  in  this  report  were  obtained  by  multiplying  the 
sample  data  by  "weighting  factors"  determined  by  divid- 
ing the  number  of  returns  in  the  population  per  sample 
stratum  by  the  number  of  returns  in  the  sample  in  that 
stratum.  For  example,  a  "weighting  factor"  of  199.48 
was  used  for  "Business  returns  with  adjusted  gross  in- 
come under  $10,000."  The  weighting  factor  was  obtained 
by  dividing  the  population  of  this  size  class,  6,803,761, 
by  the  number  of  returns  in  the  sample,  34,108. 


LIMITATIONS  OF  THE  DATA 

Sampling  Variability 

The  relative  sampling  variability  of  an  estimate  is  the 
sampling  variability  expressed  as  a  percent  of  the  esti- 
mate. The  sampling  variability  at  the  one  standard  devi- 
ation level,  when  added  to  and  subtracted  from  the  esti- 
mate, provides  the  upper  and  lower  limits  within  which 
two  out  of  three  estimates  derived  from  similarly  se- 
lected samples  would  be  expected  to  fall.  Relative  sam- 
pling variabilities  of  selected  estimates  for  proprietor- 
ships, partnerships,  Small  Business  Corporations,  and 
all  corporations  are  shown  in  tables  7.1,  7.2,  7.3,  and 
7.4. 

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


Business  Returns/1967 

Other  Limitations  Due  to  Sampling 

The  presence  of  a  dash  in  lieu  of  a  statistic  may  be 
interpreted  in  several  ways.  If  the  statistic  was  based 
on  returns  sampled  at  the  100  percent  rate,  the  dash  in- 
dicates no  returns  with  the  particular  characteristics. 
But  if  the  statistic  was  based  on  returns  sampled  at  less 
than  the  100  percent  rate,  either  there  were  no  returns 
in  the  population  with  the  particular  characteristic,  or, 
because  of  their  rarity,  instances  of  the  characteristics 
were  not  present  among  the  sample  returns. 

Response  and  Other  Nonsampling  Errors 

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


Samples  and   Limitations 


315 


cal  verification  of  the  taxpayer's  entries  are  reflected  in 
the  statistics. 

In  transcribing  and  tabulating  the  information  from  the 
sample  returns,  additional  checks  were  imposed  to  im- 
prove the  quality  of  the  resulting  estimates.  Returns  with 
data  not  on  appropriate  return  lines  and  returns  with  ob- 
vious errors  were  edited  and  the  data  properly  tran- 
scribed. Mechanical  transcribing  to  punch  cards  was 
verified  by  the  process  of  repeat  punching,  and,  prior  to 
tabulating,  tests  for  consistency  were  applied  while  the 
information  was  being  processed  through  the  electronic 
computer  system. 

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

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


316  Business  Returns/1967  •  Samples  and  Limitations 

Table    7 . 1 —PROPRIETORSHIPS;      RELATIVE   SAMPLING  VARIABILITY  AT   THE  ONE   STANDARD   DEVIATION   LEVEL  OF   SELECTED   ESTIMATES,    BY   INDUSTRY 


Businesses 

Business  receipts 

Net  profit 

Net 

loss 

Relative 

Relative 

Relative 

Relative 

sampling 

Amou.it 

sampling 

Amount 

sampling 

Amount 

sampling 

variability 

(Thousand 

variability 

(Thoiism\d 

variability 

(Thous^id 

variability 

(PcrCCTt) 

dollars) 

(Fercent) 

dollars) 

(Percent) 

dollars) 

(Percent) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

9,126,086 

0.14 

211,372,042 

0.79 

34,896,127 

0.34 

4,488,591 

1.41 

3,195,602 

0.60 

35,271,410 

1.41 

6,088,467 

1.06 

2,318,253 

1.91 

3,030,065 

0.62 

33,135,751 

1.42 

5,581,236 

1.11 

2,223,528 

1.95 

1,113,285 

1.17 

10,596,125 

1.87 

2,438,173 

1.69 

484,850 

4.00 

143,920 

3.22 

1,766,842 

5.07 

291,591 

4.48 

162,105 

7.42 

1,530,686 

0.99 

19,745,237 

2.13 

2,674,392 

1.71 

1,283,732 

2.73 

51,288 

5.38 

238,132 

13.03 

25,155 

15.03 

98,132 

7.02 

190,886 

2.99 

789,415 

7.65 

151,925 

6.20 

194,709 

5.57 

U9,414 

3.68 

1,781,725 

9.19 

407,874 

4.23 

74,101 

11.97 

22,802 

8.65 

412,643 

15.27 

56,420 

11.55 

14,544 

23.56 

13,641 

8.53 

372,795 

7.09 

143,599 

6.96 

3,354 

33.62 

23,310 

7.73 

420,307 

33.43 

41,396 

12.67 

42,538 

17.33 

57,534 

5.66 

563,886 

8.63 

165,491 

6.86 

8,905 

20.31 

2,127 

28.87 

12,094 

(^) 

968 

CM 

4,710 

n 

11,797 

11.54 

71,418 

18.38 

20,584 

17.48 

3,735 

16.25 

34,326 

7.07 

282,516 

11.60 

78,772 

9.60 

16,888 

20.79 

45,677 

5.74 

1,323,158 

9.98 

139,009 

6.52 

196,007 

9.39 

791 

(') 

2,758 

(') 

415 

(') 

1,951 

(M 

1,047 

(') 

53,619 

(') 

4,792 

34.09 

1,967 

0) 

39,822 

6.14 

1,136,913 

11.18 

117,605 

7.17 

187,545 

9.73 

4,017 

19.39 

129,869 

19.34 

16,197 

17.74 

4,544 

(M 

680,460 

1.54 

18,334,275 

2.42 

2,922,650 

1.64 

171,759 

7.98 

125,723 

3.43 

7,475,851 

4.40 

753,126 

3.29 

86,901 

12.48 

108,983 

3.69 

6,466,935 

4.74 

630,371 

3.46 

75,290 

14.07 

6,655 

14.59 

433,660 

12.69 

48,125 

11.61 

7,088 

26.79 

10,085 

12.38 

575,256 

18.40 

74,630 

14.10 

4,523 

29.16 

526,749 

1.78 

10,340,970 

2.82 

2,077,074 

1.94 

73,180 

10.46 

60,342 

5.10 

2,097,959 

6.24 

329,673 

5.02 

15,477 

27.71 

107,021 

4.33 

1,166,121 

7.14 

348,795 

4.71 

2,142 

32.64 

45,702 

5.79 

1,510,731 

9.67 

230,450 

5.87 

5,113 

31.20 

45,819 

6.08 

1,144,025 

8.63 

202,644 

6.39 

8,194 

31.84 

155,040 

3.40 

1,503,850 

5.93 

440,672 

4.18 

9,621 

23.76 

22,892 

8.47 

639,064 

10.69 

113,426 

8.50 

2,246 

34.81 

11,857 

11.72 

476,514 

14.64 

61,754 

11.42 

1,244 

n 

3,868 

14.01 

187,676 

17.36 

34,956 

14.41 

3,284 

(') 

69,208 

4.95 

1,615,030 

6.86 

314,705 

5.16 

25,358 

18.45 

27,988 

8.43 

517,454 

13.78 

92,450 

10.82 

11,677 

29.27 

169,505 

2.90 

6,472,711 

4.83 

352,997 

2.80 

104,879 

8.92 

7,633 

13.39 

1,044,346 

20.30 

62,351 

11.04 

6,533 

32.30 

1,734 

27.62 

108,883 

26.73 

12,709 

24.25 

334 

(M 

6,718 

13.69 

409,116 

12.18 

54,046 

U.71 

3,169 

(') 

45,533 

6.22 

1,471,490 

10.44 

146,331 

7.15 

29,737 

17.42 

8,546 

13.64 

258,229 

22.59 

29,862 

15.33 

1,914 

27.06 

24,144 

7.26 

613,554 

7.71 

124,386 

7.21 

8,968 

21.51 

3,980 

19.20 

154,014 

22.85 

16,333 

20.16 

5,195 

(') 

954 

(>) 

45,223 

34.34 

4,357 

31.84 

285 

(?) 

8,431 

12.91 

273,801 

17.24 

31,566 

13.63 

4,635 

(>) 

1,844 

22.12 

259,242 

34.45 

20,995 

18.03 

3,337 

(M 

10,580 

11.24 

331,705 

10.49 

66,991 

10.03 

10,400 

32.27 

19,601 

7.78 

732,093 

8.05 

166,297 

6.24 

12,016 

29.88 

3,263 

19.09 

66,290 

20.37 

11,442 

18.46 

3,749 

SJJ 

3,762 

20.04 

131,503 

26.37 

15,691 

19.51 

3,270 

(M 

20,712 

8.22 

472,238 

9.75 

80,874 

8.68 

10,246 

24.05 

2,070 

22.99 

50,934 

27.98 

8,768 

26.94 

1,089 

C) 

277,808 

2.50 

5,538,855 

5.18 

932,540 

2.91 

120,342 

8.77 

53,314 

5.98 

401,510 

7.73 

121,408 

7.18 

3,895 

23.91 

31,559 

7.54 

196,729 

10.39 

64,693 

10.28 

1,922 

27.76 

21,755 

9.77 

204,781 

11.43 

56,715 

9.94 

1,973 

(M 

187,019 

3.05 

4,119,524 

6.22 

655,295 

3.54 

84,193 

10.72 

183,399 

3.09 

3,921,710 

6.45 

631,849 

3.61 

33,438 

10.80 

3,620 

18.95 

197,814 

20.59 

23,446 

17.30 

755 

(M 

6,172 

14.44 

117,603 

27.43 

21,136 

18.31 

7,543 

17.41 

5,013 

16.38 

136,610 

23.41 

15,666 

20.89 

10,900 

29.85 

5,150 

16.06 

182,504 

26.83 

18,026 

17.47 

2,017 

n 

3,042 

20.97 

223,031 

(') 

21,851 

16.76 

980 

(') 

1,613 

27.53 

110,820 

(') 

7,171 

26.07 

9,476 

<;' 

16,484 

11.46 

247,253 

13.37 

71,989 

12.06 

1,339 

(') 

1,840,620 

0.85 

102,629,225 

1.47 

7,815,667 

0.94 

754,034 

3.62 

260,144 

2.32 

19,712,464 

4.47 

1,633,183 

2.05 

121,050 

9.55 

14,262 

9.69 

962,274 

11.35 

83,955 

8.52 

2,860 

<;' 

8,176 

17.06 

242,561 

15.23 

37,045 

13.52 

3,794 

(') 

12,433 

10.46 

545, 610 

13.91 

81,203 

8.78 

4,005 

26.46 

41,109 

6.01 

4,383,119 

7.58 

252,983 

5.51 

9,980 

23.02 

14,746 

9.88 

4,056,942 

14.85 

81,159 

9.64 

19,445 

22.31 

6,740 

13.65 

333,341 

19.97 

47,020 

11.16 

2,830 

(M 

4,469 

14.66 

356,826 

14.38 

49,223 

11.17 

4,235 

(>) 

19,189 

8.14 

1,085,789 

8.89 

154,289 

6.60 

15,4U 

29.76 

2,911 

18.99 

932,140 

24.72 

32,833 

14.21 

2,927 

<l' 

7,341 

12.94 

780,304 

16.02 

58,558 

10.89 

1,919 

(') 

101,561 

3.77 

5,517,574 

8.08 

567,766 

3.52 

43,224 

18.81 

27,208 

7.06 

515,984 

10.71 

182,149 

6.12 

10,420 

26.16 

All  industries 

Af^riculture,    forc.=;try,    and  fisheries 

Farms ■ 

Field  crops  farms 

Fi'uit,  tree  nut,  and  vegetable  farms 

Livestock  farms 

Animal  specialities  farms 

Other  farms 

/^.^ricultiiral  services  and  huntirii;   and  trapping 

MiMiclluiicou;;  a^jricultural  services 

Offices  of  veterinarians  and  animal  hospitals 

Other  animal  husbandry  services 

Horticultural  services 

Himtin^  and  trapping,    and  game  propagation 

Forestry 

Fisheries 

Mining 

Metal  raining 

Coal  mining ". 

Crude  petroleum  and  natural  gas 

Quarrying  and  mining,  not  elsewhere  classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  except  buildings 

General  contractors  not  allocable 

Special  trade  contractors 

Plumbing,  heatin/;,  and  air  conditioning 

Painting ,  p^iperhanging ,  and  decorating 

Electrical  work 

Masonry,  stonework,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  v/ork 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Textile  mill  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products,  except  furniture 

Furniture  .and  fixtures 

Printing,  publishing,  and  allied  industries 

Chemicals  and  allied  products 

Leather  and  leather  products 

Stone,  clay,  and  glass  products 

Primary  metal  industries 

Fabricated  metal  products 

Machinery,  except  electric 

Electrical  machineiy,  equipment,  and  supplies 

Transportation  equipment 

Manufacturing,  not  elsewhere  classified 

Manufact'iring  not  allocable 

Transportation,  communication,  electric,  gas,  and  sanitary  services 

Local  transportation 

Taxlcabs 

Other 

Trucking  and  warehousing 

Trucking,  local  and  long  distance 

Public  warehousing  and  motor  freight  terminals 

Water  transportation 

Air  transportation 

Travel  agencies 

Other  transportation 

Communication 

Electric,  gas,  and  sanitary  services 

Wholesale  and  retail  trade 

V/holesale  trade 

Motor  vehicles  and  automotive  equipment 

Drugs,  chemicals,  and  allied  products 

Piece  goods,  notions,  and  apparel 

Groceries  and  related  products 

Farm  products — raw  materials 

Electrical  goods 

Hardware,  and  plumbing  and  heating  equipment,  and  supplies 

Machinery ,  equipment,  and  supplies 

Alcoholic  beverages 

Lumber  and  construction  materials 

Wholesale  trade,  not  elsewhere  classified 

Wholesale  trade  not  allocable 

Footnote  at  end  of  table. 


Business  Returns/1967  •  Samples  and  Limitations 

Table  7.1— PROPRIETORSHIPS:   RELATIVE  SAMPLING  VARIABILITY  AT  THE  ONE  STANDARD  DEVIATION  LEVEL  OF  SELECTED  ESTIMATES,  BY  INDUSTRY— Continued 


317 


Industry 


Reltitlvo 
variability 

fPerccnO 


■IptE 


(  Thousand 
dollars) 


Rc-lative 

sampling 

variability 

fPerccnfJ 


Net  profit 


C  Thoua. 
dolla, 


Relative 
sampling 
variability 


(Thoun. 
dolla. 


Relative 
sajnpling 
variability 


Wholesale  and  retail  trade — Continued 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Mail  order  houses 

Automatic  merchandising  machine  operators 

Direct  selling  establishments 

Variety  and  other  general  merchandise  stores 

Food  stores 

Grocery  stores 

Meat  and  fish  markets 

Fruit  stores  and  vegetable  markets 

Candy,  nut,  and  confectionery  stores 

Retail  bakeries 

Dairy  products  and  other  food  stores 

Automotive  dealers 

Motor  vehicle  dealers 

Tire,  batteiy ,  and  accessory  dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Women's  ready-to-wear  and  accessory  stores  and  fur  shops 

Other  apparel  and  accessory  stores 

Furniture,  home  furnishings,  and  equipment  stores 

Furniture  stores 

Home  furnishings,  and  equipment  stores,  except  appliances 

Household  appliances,  radio,  TV,  and  music  stores 

Eating  and  drinking  places 

Eating  places 

Drinking  places 

Drug  and  proprietary  stores 

Liquor  stores 

Antique  and  secondhand  stores 

Sporting  goods  stores  and  bicycle  shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Cigar  stores  and  stands 

Newsstands 

Retail  trade,  not  elsewhere  classified 

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not  allocable 

Finance,  insurance,  and  real  estate 

Finance 

Banking 

Credit  agencies  other  than  banks 

Security  and  commodity  brokers,  dealers,  exchanges,  and  services 

Security  brokers,  dealers,  and  flotation  companies 

Commodity  contracts  brokers  and  dealers,  security  and  commodity  exchanges 
and  allied  services 

Insurance  agents,  brokers,  and  service 

Real  estate 

Operators,  except  developers,  and  lessors  of  buildings 

Lessors  of  real  property  other  than  buildings 

Agents,  brokers,  and  managers 

Title  abstract  compcinies 

Subdividers  and  developers 

Operative  builders 

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

Services 

Hotels,  rooming  houses,  camps,  and  other  lodging  places 

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services 

Coin-operated  laundries  and  dry  cleaning 

Other  laundries  and  diy  cleaning  plants 

Photographic . studios 

Beauty  shops . ' 

Barbel'  shops 

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

Funeral  service  and  crematories 

Garment  pressing,  alteration,  and  repair 

Other  personal  services 

Business  services 

Advertising , 

Services  to  buldings 

Consulting  services 

Other  business  services 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops 

Other  automobile  services,  except  repair 

Footnote  at  end  of  table. 


(1) 


(2) 


(3) 


(■4) 


(5) 


(6) 


(7) 


(8) 


1,543,999 

61,094 
25,005 
24,248 
11,841 

239,238 
8,386 

16,641 
161,364 

52,847 

249,859 

188,930 

16,i41 

10,933 

9,915 

13,855 

9,784 

269,678 
42,547 
17,152 

197,169 
12,810 

55,401 
23,906 
31,495 

78,342 
24,624 

17,694 
36,024 

279,586 

184,929 

94,658 

27,102 
25,773 
41,393 

15,893 
18,  659 

14,206 
22,509 
3,893 
12,926 
107,322 
21,125 

36,477 

548,651 

29,566 

629 

5,365 

23,572 

16,359 

7,213 

178,391 

340,694 

14,070 

73,  OU 

208,112 

1,923 

4,219 

6,723 

32,636 


106, 696 
11,255 
39,005 
24,533 
31,904 

549,002 
30, 671 
48,839 
30,  663 
211,300 
126,292 
17,982 
13,540 
17,269 
52,444 

287,558 
17,208 
50,654 
61,657 

158,038 

144,818 
4,475 
22,269 

79,223 
17,150 
21,701 


0.96 

5.00 

7.95 

7.86 

11.26 

2.70 
12.82 
9.60 
3.40 
5.51 

2.62 
3.05 
10.24 
13.03 
12.78 
10.86 
12.86 

2.41 
5.99 
9.25 
2.87 
10.31 

5.38 
7.71 
7.47 

4.39 
7.63 
9.43 

6.55 

2.43 
3.02 
4.19 

6.30 
7.26 
7.05 
9.59 
10.14 

10.48 

8.49 

20.99 

13.76 

3.84 

9.03 

6.90 

1.68 
6.19 

12.60 
7.15 
8.70 

12.51 
2.88 

2.22 
13.23 

5.83 

2.63 
28.34 
14.46 
12.88 

6.&i 

0.70 

3.94 
12.18 
6.42 
8.10 
7.49 

1.72 
6.94 
5.78 
6.94 
2.82 
3.78 

10.07 
8.91 

10.20 
6.03 

2.23 
8.39 
6.31 
4.02 
3.05 

3.39 
18.12 
8.77 
4.70 
9.98 
8.17 


81,115,993 

4,371,126 
1,412,968 
1,292,250 
1,665,908 

4,245,616 

109,934 

436,819 

857,263 

2,841,601 

17,881,989 

15,322,009 

968,420 

302,853 

277,845 

640,839 

370,022 

24,426,002 
6,182,439 
1,277,242 

16,009,388 
956,933 

3,193,443 
1,210,051 
1,983,392 

4,289,721 

1,596,319 

701,534 

1,991,369 

9,858,525 
6,636,588 
3,221,937 

2,837,035 

2,355,389 

469,734 

536,502 

676,649 

657, 566 
681,961 
114,951 
202,192 
3,620,593 
646,947 

1,800,769 

6,738,211 

516, 621 
17,765 
81,746 
417,110 
319,313 

97,798 
2,475,310 

3,746,280 
282,591 
116,525 

1,991,964 

22,060 

162,224 

663,691 

507,225 

34,783,726 

1,685,439 
358,726 
837, 665 
282,890 
206,158 

5,604,687 
459,685 

1,162,793 
345,808 

1,706,598 
857,128 
172,618 
602,057 
130,340 
167,660 

3,179,830 
497,258 
391,853 
589,225 

1,701,494 

3,087,872 
72,733 
572,054 

1,656,415 
454,976 
331,693 


1.50 

6.95 
10.66 

8.63 
14.36 

4.78 

20.07 

14.46 

6.84 

6.43 

3.93 
4.47 
10.81 
19.77 
17.57 
12.52 
14.77 

3.08 
8.35 

10.71 
3.21 

14.95 

4.85 
8.40 
5.91 

5.43 

8.97 

11.87 

8.24 

2.97 
3.73 
4.93 

7.27 

7.51 

10.58 

12.54 

9.68 

18.35 
9.81 

25.15 

19.51 
7.57 

12.80 

12.27 


11.89 
32.99 
11.97 
14.47 
18.11 

17.69 
4.69 
4.02 

13.  &; 
9.78 
4.13 
28.99 
23.37 
15.99 
8.07 

0.94 

6.58 
21.57 

7.87 
12.30 
13.40 

2.46 
8.36 
6.94 

10.37 
4.06 
4.82 

11.86 
7.81 

16.76 

12.81 

3.70 
11.63 
8.19 
5.69 
5.40 

5.11 
28.55 
10.76 

7.42 
13.22 
13.67 


326,599 

130,097 

125,030 

71,472 

442,800 
18,361 
43,899 
161,465 
219,076 

926,888 
690,506 
64,518 
27,769 
26,679 
81,159 
36,256 

l,2&i,212 

201,914 

98,487 

909,994 

53,817 

341,778 
115,357 
226,421 

412,675 
149,873 
84,456 
178,345 

1,021,064 
668,735 
352,329 

309,334 

157,831 

68,100 

55,394 

111,488 

64,581 
81,149 
12,086 
24,865 
343,213 
52,137 

166,290 

2,454,598 

178,030 
6,284 

33,026 
138,720 

97,427 

41,294 

1,087,629 

1,188,939 

25,214 

51,590 

846,155 

8,674 

19, 614 

53,626 

184,065 

13,613,874 

226,572 
26,414 

119,004 
46,762 
34,392 

1,602,201 
33,288 

209,317 
94, 515 

459,985 

442,082 
58,712 

148,317 
39,030 
66,955 

989,472 
90,218 
142,659 
280,866 
475,729 

521,060 
15,310 
108,243 
262,264 
76,698 
58,545 


5.08 
8.28 

7.89 
11.07 

3.91 

19.64 

12.81 

5.96 

5.85 

2.95 
3.42 
10.74 
18.16 
16.52 
10.56 
14.52 

2.52 
5.98 
9.03 
3.04 
11.29 

4.46 
7.51 
5.55 

4.27 

6.97 

10.03 

6.40 

2.74 
3.35 


6.63 

9.44 

11.46 

8.55 

11.12 
9.59 

25.15 

16.88 
4.50 

11.99 

6.83 

1.63 

5.39 

34.06 

11.17 

6.19 

7.54 

10.81 
2.53 

2.35 
13.73 

8.89 

2.83 
28.08 
19.35 
12.11 

5.80 

0.61 

5.69 
15.74 

7.97 
12.94 
13.75 

2.06 
3.83 
5.99 
8.74 
3.53 
4.30 

12.15 
6.77 

13.54 
8.58 

2.50 
8.31 
7.23 
4.24 
3.69 

3.93 

19.96 

9.43 

5.44 

10.44 

12.24 


603,853 

30,155 
9,323 

11,156 
9,676 

57,975 
4,849 
6,448 
21,518 
25,160 

87,e<t3 
70,553 
5,219 
1,808 
4,435 
1,213 
4,409 

113,297 

40,358 

13,675 

49,715 

9,550 

21,455 

6,786 

14,  669 

40,637 

16, 676 

7,785 

16,175 

121,757 
80,337 
41,420 

11,178 
10,758 
16,473 
8,716 
3,815 

4,567 
8,351 
2,047 
3,571 
52,158 
9,299 

29,181 

212,363 

33,003 
6 
8,771 
24,226 
17,004 


23,799 

155, 561 
41,036 
11,508 
63,449 
2,426 
15,238 
11,203 
10,653 

593,917 

97,363 
26,637 
35,912 
22,461 
12,354 

59,526 

19,331 

9,595 

8,452 

13,262 

1,420 

1,155 

2,772 

954 

2,584 

67,363 

2,331 

2,922 

18,707 

43,403 

34,349 
1,022 
2,060 

14,453 
3,198 

13,616 


3.66 

14.23 
21.06 
24.24 
27.85 

10.87 
29.07 
34.55 
11.11 
20.69 

9.79 
11.24 


8.47 
12.91 
32.33 
12.88 
22.53 

19.54 
27.90 
25.50 

14.73 
22.17 
29.10 
25.52 

8.52 

10.50 
14.62 

(') 
23.66 
20.32 
27.34 

CM 

(M 
27.58 

(M 

(M 
12.25 
26.68 


6.88 
15.41 

15.80 
20.19 
26.60 

25.84 
13.15 

8.57 
25.24 
10.61 

9.71 

(M 

22.24 

21.51 

27.48 

3.72 

10.57 
30.50 
13.18 
16.40 
16.12 

8.16 
16.55 
24.53 
17.97 
13.73 
32.96 

24.63 

7.81 
30.62 
29.50 
12.14 
10.67 

12.57 

19.41 
32.00 
21.49 


318 


Business  Returns/1967  •  Samples  and  Limitations 


Table  7. 1— PROPRIETORSHIPS:   RELATIVE  SAMPLING  VARIABILITY  AT  THE  ONE  STANDARD  DEVLATION  LEVEL  OF  SELECTED  ESTIMATES,  BY  INDUSTRY— Continued 


Relative 

sampling 

variability 


Business  receipts 


(Thousand 
dollars) 


Relative 

sampling 

variability 

(Percent) 


Net  profit 


(  Thouaand 
doliara) 


Relative 

sampling 

variability 

('Percent  J 


(Thousa 
dollar! 


Relative 

sampling 
variability 


Services — Continued 

Repair  services,  except  automobile 

Radio  and  TV  repair  shops 

Electrical  repair  shops,  except  radio  and  TV.. 

Reupholsteiy  and  furniture  repair 

Other  repair  services,  except  automobile 

Motion  pictures 

Production^  distribution,  and  related  services 
Theaters 


Amusement  and  recreation  services,  except  motion  pictures... 
Theatrical  producers,  bands,  orchestras,  and  entertainers. 

Bowling  alleys,  and  billiard  and  pool  parlors 

Other  amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Offices  of  chiropractors 


Hospitals 

Medical  laboratories 

Dental  laboratories 

Sanatoria,  and  convalescent  and  rest  homes. 
Other  medical  services 


Legal  services 

EducationaJ.  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping  services. 
Other  services 


Nature  of  business  not  allocable. 


CD 


(2) 


O) 


M 


(5) 


(6) 


(7) 


177,900 
37,581 
21,149 
23,510 
95,660 

8,593 

4,250 

137,370 
50, 610 
11,575 
75,184 

404,442 
153,203 

82,182 
7,036 

18,211 

242 

2,451 

7,864 

13,015 

120,238 

131,894 
97,686 
39,284 
16,336 
121,188 
104,921 

40,075 


3.06 
6.69 
9.00 
8.71 
4.16 

13.14 
16.19 
20.80 

3.62 

6.36 

12   20 

4.69 

1.45 
1.60 
2.56 
9.42 
9.32 

X.74 
20.56 
13.12 
10.87 
3.53 

2.4i 
4.08 
4.88 
7.21 
3.25 
3.38 

7.72 


1,701,791 
346,060 
2&4,829 
296,763 
794,139 

181,839 
61,900 
119,940 

1,263,045 
318,055 
209,197 
735,793 

12,129,646 

6,791,018 

3,195,005 

248,687 

177,475 

32,871 
67,886 
181,763 
528,417 
906,525 

2,648,519 
443,252 
706,019 
468,766 
976,788 
706,233 

280,471 


4.94 
10.83 
14.74 
14.29 

6.13 

15.31 
16.96 
21.50 

5.59 

9.81 

14.87 

7.50 

1.05 
1.15 
2.13 
7.49 
9.35 

18.24 
17.73 
19.15 
10.81 
3.88 

2.46 
7.96 
8.73 
6.46 
4.86 
7.77 

13.60 


458,229 
80,533 
60,980 
60,821 

255,894 

26,255 

18,807 
7,448 

283,547 

105,645 

36,281 

141,621 

6,724,389 

4,183,512 

1,629,822 

136,681 

93,742 

6,825 

24,112 

59,679 

69,275 

520,742 

1,454,381 
156,948 
233,540 
153,859 
463,859 
319,561 

76,326 


4.06 
10.12 
11.06 
11.28 

5.36 

13.49 
15.47 
27.12 

4.68 

7.44 

14.81 

6.55 

0.87 
1.07 
1.99 
6.95 
9.24 

22.33 

17.12 

11.50 

9.67 

3.59 

1.96 
5.55 
5.17 
6.16 
3.57 
3.93 

8.96 


26,221 
6,697 
4,098 
2,411 
13,015 
14,744 
6,601 
8,143 

154,923 

16,757 

5,659 

132,507 

37,169 
15,125 

2,212 
353 

5,934 

192 

305 

436 

7,945 

4,667 

23,386 
9,278 

11,315 
3,851 
7,374 

46,555 

16,937 


(8) 


15.15 
31.50 
28.50 

23.30 
27.23 

33.48 

8.08 
16.04 
28.90 

9.15 

12.09 
12.38 


28.12 
22.50 

12.53 
15.94 
21.46 
20.55 
22.67 
19.90 

17.27 


^Sample  is  too  small  to  yield  a  reliable  estimate  of  sampling  variability. 
NOTE:  Estimates  are  rounded  and  may  not  add  to  totals. 

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


Business  Returns/1967  •  Samples  and  Limitations 

Table  7 . 2 —PARTNERSHIPS:   RELATIVE  SAMPLING  VARIABILITY  AT  THE  ONE  STANDARD  DEVIATION  LEVEL  OF  SELECTED  ESTIMATES,  BY  INDUSTRY 


319 


Industry 


partne 

rshipe 

Business 

receipts 

Net  profit 

Net  loss 

Relative 

Relative 

Relative 

Relative 

sampling 

AmoLmt 

sampling 

Amount 

sampling 

Amount 

sampling 

variability 

(Thoueantl 

variability 

(Tbaueand 

variability 

(Ihotieand 

variability 

(Percent) 

tbllara) 

(Percent) 

dolUre) 

(Percent) 

dollare) 

(Percent) 

(1) 

(2)    . 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

906,182 

0.08 

78,022,998 

0.33 

12,760,022 

0.64 

1,894,069 

2.43 

124,633 

1.26 

5,4<19,690 

1.96 

910,322 

2.54 

276,869 

6.70 

114,297 

1.33 

4,565,319 

2.23 

786,199 

2.67 

256,216 

7.01 

36,644 

2.47 

1,335,104 

4.24 

296,686 

4.55 

61,933 

19.27 

10,885 

4.58 

525,665 

7.18 

107,281 

9.06 

37,978 

16.25 

53,628 

2.02 

2,311,160 

3.U 

305,502 

3.82 

135,731 

8.53 

1,614 

12.02 

28,922 

23.73 

2,834 

31.48 

8,268 

28.63 

11,526 

4.46 

364,468 

7.48 

73,896 

8.41 

12,311 

15.67 

8,256 

5.14 

798,073 

3.91 

112,543 

8.42 

U,025 

17.05 

2,834 

8.50 

393, 664 

5.44 

28,046 

12.33 

6,852 

22.54 

1,848 

11.20 

138,022 

12.68 

58,895 

13.65 

127 

(') 

1,4^5 

12.25 

188,937 

5.09 

9,407 

26.87 

5,939 

29.77 

2,075 

10.51 

74,795 

14.36 

15,735 

16.54 

870 

678 

18.45 

11,890 

27.18 

1,885 

30.70 

398 

(M 

1,403 

12.62 

74,408 

17.81 

9,695 

24.14 

6,226 

(M 

13,243 

4.06 

1,045,433 

3.04 

208,062 

4.39 

142,843 

9.83 

555 

20.01 

52,497 

9.83 

7,289 

8.60 

9,464 

(') 

932 

14.49 

190,922 

6.93 

15,614 

11.02 

4,426 

6.36 

10,691 

4.56 

675,913 

3.92 

169,379 

5.17 

122,660 

10.60 

1,065 

13.89 

126,101 

8.14 

15,780 

11.63 

6,300 

(1) 

52,342 

1.96 

7,129,026 

1.21 

811,150 

2.09 

69,610 

8.67 

20,860 

3.09 

4,600,366 

1.33 

401,776 

2.79 

51,906 

10.90 

17,178 

3.41 

3,476,704 

1.63 

295,606 

3.48 

38,584 

13.81 

1,703 

10.40 

655,726 

2.63 

55,723 

6.05 

6,310 

6.88 

1,979 

10.15 

467,936 

3.17 

50,447 

5.90 

7,009 

26.30 

30,847 

2.62 

2,413,588 

2.52 

398,935 

3.15 

15,682 

8.89 

5,343 

6.33 

569,047 

5.10 

78,295 

6.96 

2,891 

18.14 

4,274 

7.30 

172,496 

8.66 

45,082 

9.23 

878 

29.75 

2,457 

9.16 

327,410 

6.44 

46,361 

8.45 

1,709 

20.09 

4,678 

6.86 

341,194 

7.18 

67,057 

8.19 

1,219 

30.28 

3,815 

7.68 

197,281 

8.82 

40,201 

10.32 

1,064 

25.69 

1,874 

10.73 

157,055 

11.42 

24,285 

12.93 

614 

(^) 

1,313 

12.79 

145,180 

13.08 

20,460 

14.69 

730 

(M 

440 

22.48 

30,900 

24.34 

4,851 

33.29 

1,108 

(^) 

6,652 

5.73 

473,025 

5.22 

72,343 

7.42 

5,470 

17.46 

635 

18.58 

115,072 

9.55 

10,439 

25.75 

2,022 

(') 

34,486 

2.39 

5,640,008 

1.31 

621,046 

2.19 

59,127 

6.49 

3,435 

7.16 

1,200,569 

2.43 

69,206 

4.76 

5,497 

31.00 

610 

16.56 

233,449 

6.01 

18,497 

11.43 

11,063 

5.78 

2,042 

9.30 

572,069 

4.01 

48,874 

6.45 

2,709 

n 

5,286 

6.24 

716,479 

3.86 

68,715 

7.00 

6,533 

9.40 

1,592 

11.56 

199, 672 

6.82 

20,263 

11.93 

956 

n 

5,342 

6.37 

470,034 

5.08 

82,957 

6.23 

3,689 

15.30 

1,185 

13.08 

211,995 

6.90 

22,035 

10.09 

9,037 

6.15 

276 

26.43 

4S,873 

12.32 

3,741 

15.71 

269 

(') 

1,054 

13.85 

164,205 

9.75 

23,872 

12.13 

973 

(1) 

654 

16.66 

193,803 

5.01 

21,713 

7.16 

187 

32.19 

2,520 

9.01 

383,549 

5.60 

62,411 

7.94 

2,745 

26.93 

4,995 

6.53 

497,262 

4.72 

88,680 

6.56 

3,938 

23.70 

542 

19.38 

75,137 

8.14 

8,770 

13.08 

1,910 

22.53 

756 

16.66 

117,229 

11.69 

11,991 

15.70 

1,917 

(M 

3,972 

7.23 

547,756 

4.58 

68,215 

7.66 

7,654 

33.51 

224 

32.17 

7,927 

(^) 

1,105 

(1) 

54 

(^) 

15,236 

3.75 

1,310,437 

3.10 

174,601 

4.69 

32,428 

29.51 

1,202 

13.73 

65,737 

20.64 

8,404 

22.53 

714 

!;> 

520 

20.77 

23,293 

25.09 

2,350 

27.89 

338 

(') 

682 

18.34 

42,444 

28.86 

6,054 

29.34 

376 

(') 

9,247 

4.82 

793,797 

3.98 

104,699 

6.49 

17,252 

n 

7,940 

5.24 

567,252 

5.01 

82,093 

7.23 

15,647 

(M 

1,307 

12.16 

226,545 

6.13 

22,606 

14.66 

1,599 

16.70 

802 

16.47 

75,853 

11.31 

16,315 

9.62 

6,083 

n 

452 

22.58 

16,443 

9.54 

2,906 

4.60 

1,212 

34.36 

763 

16.51 

79,267 

11.25 

3,563 

25.58 

1,491 

31.27 

488 

19.97 

114,357 

5.17 

10,023 

15.02 

485 

C') 

676 

18.19 

58,706 

17.70 

9,769 

19.74 

3,927 

18.38 

1,607 

11.89 

106,277 

12.33 

18,922 

15.00 

1,261 

30.12 

220,700 

0.84 

34,44S,298 

0.56 

2,425,722 

1.04 

159,733 

3.89 

31,461 

2.30 

10,796,092 

0.80 

591,611 

2.35 

33,614 

9.08 

2,170 

9.13 

445,113 

5.22 

37,089 

8.55 

2,556 

25.83 

1,128 

13.30 

189,329 

6.32 

12,609 

9.34 

734 

<;> 

1,619 

10.44 

443, 394 

4.49 

33,448 

11.20 

314 

(') 

5,826 

4.96 

2,987,463 

1.36 

116,213 

3.96 

5,346 

14.77 

2,635 

7.59 

1,844,789 

1.33 

43,696 

6.37 

6,938 

26.24 

728 

16.08 

190,588 

7.99 

16,154 

17.58 

524 

(M 

852 

14.09 

259,440 

6.42 

20,114 

11.12 

1,026 

n 

2,851 

8.07 

631,799 

3.47 

64,562 

9.23 

2,380 

n 

966 

11.80 

506,390 

3.67 

19,450 

7.43 

830 

32.13 

1,398 

11.16 

451,816 

3.76 

24,682 

8.60 

2,129 

9.99 

10,929 

4.06 

2,797,815 

1.83 

195,206 

4.65 

10,811 

16.33 

360 

23.33 

48,156 

13.03 

8,388 

22.90 

22J 

(^) 

All  industries 

Agriculture,  forestry,  and  fisheries 

Farms 

Field  crop  farms 

Fruit,  tree  nut,  and  vegetable  farms 

Livestoclt  farms 

Animal  specialities  farms 

Other  farms 

Agricultural  services  and  hunting  and  trapping 

Miscellaneous  agricultural  services 

Offices  of  veterinarians  and  ajiimal  hospitals 

Other  animal  husbandry  services 

Horticultural  services 

Hunting  and  trapping,  and  game  propagation 

Forestry 

Fisheries 

Mining 

Metal  mining 

Coal  mining 

Crude  petroleum  and  natural  gas 

Quarrying  and  mining,  not  elsewhere  classified 

Contract  construction 

General  contractors 

Building  construction 

Heavy  construction,  except^buildings 

General  contractors  not  allocable 

Special  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Painting,  paperhanging,  and  decorating 

Electrical  work 

Masonry,  stonework,  and  plastering 

Carpentering  and  flooring 

Roofing  and  sheet  metal  work 

Concrete  work 

Water  well  drilling 

Miscellaneous  special  trade  contractors 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Textile  mill  products 

Apparel  and  other  textile  products 

Lumber  and  wood  products ,  except  furniture 

Furniture  and  fixtures 

Printing,  publishing,  and  allied  industries 

Chemicals  and  allied  products 

Leather  and  leather  products 

Stone,  clay,  and  glass  products 

Primary  metal  industries 

Fabricated  metal  products 

Machinery ,  except  electric 

Electrical  machinery ,  equipment ,  and  supplies 

Transportation  equipment 

Manufacturing,  not  elsewhere  classified 

Manufacturing  not  allocable 

Transportation,  communication,  electric,  gas,  and  sanitary  services 

Local  trajisportation 

Taxicabs 

Other 

Trucking  and  warehousing 

Trucking ,  local  and  long  distance 

Public  warehousing  and  motor  freight  terminals 

Water  transportation 

Air  transportation 

Travel  agencies 

Other  transportation 

Communication 

Electric,  gas,  and  sanitary- services 

Wholesale  and  retail  trade 

Wholesale  trade 

Motor  vehicles  and  automotive  equipment 

Drugs ,  chemicals ,  and  allied  products 

Piece  goods,  notions,  and  apparel 

Groceries  and  related  products 

Farm  products — raw  materials 

Electrical  goods 

Hardware,  and  plumbing  and  heating  equipment,  and  supplies 

Machinery,  equipment,  and  supplies 

Alcoholic  beverages 

Lumber  and  construction  materials 

Wholesale  trade,  not  elsewhere  classified 

Wholesale  trade  not  allocable 


Footnote  at  end  of  table- 


320 


Business  Returns/1967  •  Samples  and  Limitations 


Table    7 . 2  — PARTNERSHIPS :      RELATIVE   SAMPLING   VARIABILITY  AT   THE  ONE   STANDARD  DEVIATION   LEVEL  OF   SELECTED   ESTIMATES,    BY   INDUSTRY— Continued 


Partnerships 

Business 

receipts 

Net  profit 

Net  loss 

Relative 
sampling 

Amount 

Relative 
sampling 

Amount 

Relative 
sampling 

Amount 

Relative 
sampling 

variability 

(Thousend 

variability 

(Thouaand 

variability 

(Thouaend 

variability 

(Percent) 

dollars) 

(Percent) 

dolUra) 

(Percent) 

doll  are) 

(Percent) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

186,629 

0.94 

23,294,355 

0.77 

1,807,741 

1.19 

124,077 

4.36 

12,933 

3.77 

2,137,497 

2.60 

149,533 

3.80 

14,221 

12.72 

4,740 

6.22 

796,918 

4.02 

63,562 

5.81 

6,481 

21.84 

5,i79 

6.21 

602,038 

6.01 

52,822 

7.36 

3,448 

24.65 

2,714 

7.04 

738,541 

3.78 

33,149 

5.77 

4,295 

17.22 

10,122 

4.49 

1,319,322 

3.61 

99,660 

5.19 

9,136 

17.03 

641 

18.73 

58,0U 

20.36 

4,862 

31.19 

338 

(') 

1,419 

12.12 

134,175 

9.96 

9,923 

16.77 

1,129 

C) 

185 

34.61 

12,594 

31.75 

884 

0) 

396 

(') 

7,878 

5.07 

1,114,542 

3.94 

83,991 

5.54 

7,229 

19.70 

28,134 

2.56 

5,044,516 

1.63 

271,735 

2.55 

13,886 

8.46 

21,564 

2.88 

4,283,179 

1.30 

205,934 

2.65 

11,616 

9.37 

2,567 

8.92 

372,754 

7.20 

23,764 

9.21 

326 

<!' 

652 

17.48 

71,254 

13.76 

5,026 

17.84 

131 

{') 

736 

17.67 

49,132 

23. U 

5,731 

23.12 

531 

n 

1,524 

12.01 

124, 665 

12.58 

17,527 

15.39 

196 

32.29 

1,091 

13.57 

143,532 

8.53 

8,753 

14.16 

1,050 

13.74 

36,060 

2.29 

5,866,548 

1.63 

336,476 

2.66 

22,435 

9.77 

7,572 

4.39 

2,651,423 

1.73 

93, 693 

4.06 

8,160 

18.16 

3,683 

7.44 

456,802 

6.62 

42,879 

9.21 

2,285 

31.15 

22,661 

3.02 

2,519,376 

3.(y, 

183,249 

3.71 

8,477 

13.09 

2,144 

9.75 

238,947 

8.16 

16, 655 

12.63 

3,515 

26.69 

11,667 

4.19 

1,266,385 

3.72 

137,809 

4.73 

6,724 

15.63 

4,252 

7.03 

401,215 

6.43 

41,445 

7.91 

2,405 

19.69 

7,415 

5.25 

865,170 

4.56 

96,364 

5.85 

4,319 

21.73 

12,986 

3.95 

1,516,579 

3.46 

152,731 

4.65 

9,934 

15.79 

4,8a 

6.30 

730, 631 

5.13 

76,289 

6.88 

5,247 

24.58 

2,922 

8.59 

248,  666 

8.28 

30,093 

10.66 

1,247 

32.01 

5,203 

6.34 

537,282 

5.74 

46,349 

7.69 

3,440 

23.22 

34,932 

2.48 

2,309,221 

2.76 

272,954 

3.50 

21,923 

11.57 

22,370 

3.07 

1,659,390 

3.31 

181,496 

4.13 

17,226 

13.96 

12,062 

4.33 

649,831 

5.03 

91,458 

6.41 

4,697 

17.32 

5,328 

5.76 

909,125 

4.80 

95,219 

6.11 

2,128 

25.23 

5,329 

6.04 

737,243 

5.17 

60,445 

6.94 

2,831 

21.03 

3,499 

8.06 

130,365 

11.65 

19,909 

15.52 

2,102 

(M 

1,932 

10.72 

123,356 

11.49 

13,874 

15.22 

2,465 

(M 

2,105 

10.21 

202,037 

11.11 

30,901 

11.81 

1,629 

(') 

1,807 

10.79 

202,720 

9.38 

17,730 

13.43 

619 

30.54 

2,511 

9.52 

139,526 

10.97 

18,068 

14.31 

1,255 

34.54 

365 

24.68 

43,512 

28.47 

3,524 

29.12 

213 

(M 

445 

22.45 

33,250 

28.61 

2,347 

24.23 

101 

0) 

15,366 

3.73 

1,256,366 

3.35 

118,528 

5.39 

11,467 

15.87 

1,107 

14.09 

56,787 

10.86 

6,243 

20.53 

1,010 

(') 

2,610 

8.77 

357,851 

6.09 

26,370 

9.96 

2,042 

22.55 

274,730 

0.76 

8,133,920 

1.44 

2,082,523 

1.65 

960,866 

3.69 

417 

23.03 

60,187 

7.81 

25,751 

8.00 

1,138 

(M 

4,229 

7.33 

96,860 

12.03 

43,739 

12.51 

3,468 

33.63 

7,610 

5.09 

1,376,548 

i.22 

593,561 

2.60 

45,268 

13.41 

44,149 

2.24 

212,353 

5.73 

240,564 

5.01 

149,792 

10.35 

11,134 

4.46 

681,214 

4.46 

198,882 

5.72 

6,315 

13.57 

207,191 

0.92 

5,206,758 

2.12 

975,026 

2.61 

754,835 

4.16 

166,010 

1.07 

4,372,370 

2.42 

678,915 

3.21 

595,694 

4.74 

17,230 

3.65 

105,074 

12.98 

63,978 

8.27 

36,282 

26.19 

13,600 

4.09 

445,732 

5.77 

115,616 

7.92 

44,751 

13.86 

308 

26.99 

17,096 

23.26 

4,447 

31.51 

193 

31.43 

7,684 

5.32 

164,877 

5.64 

74,360 

8.65 

65,595 

10.85 

1,076 

13.85 

39,726 

21.23 

12,074 

15.99 

9,235 

17.15 

1,284 

13.16 

61,383 

15.47 

25,636 

19.24 

3,079 

n 

165,697 

1.04 

14,743,398 

0.99 

5,502,417 

1.30 

187,320 

6.82 

11,276 

4.41 

753,925 

4.53 

84,336 

6.78 

54, 570 

17.31 

2,889 

8.65 

313,112 

6-61 

31,452 

11.19 

19,320 

14.41 

4,869 

6.66 

339,293 

6.79 

37,287 

9.47 

20,522 

15.78 

1,624 

U.95 

48,533 

19.76 

10,437 

25.15 

3,269 

31.80 

1,894 

11.09 

52,987 

20.80 

5,110 

19.31 

11,460 

n 

31,385 

2.66 

1,178,5&; 

3.53 

249,013 

4.05 

11,161 

14.60 

4,254 

7.38 

105,379 

10.27 

18,100 

13.89 

2,741 

16.00 

6,398 

5.92 

383,829 

6.03 

58,312 

7.40 

3,750 

(') 

1,106 

14.29 

51,194 

18.06 

11,439 

22.39 

292 

0) 

8,815 

5.12 

217,124 

7.14 

45,718 

7.51 

1,687 

20.77 

5,858 

6.28 

106,215 

9.44 

40,897 

8.23 

643 

28.43 

545 

20.74 

12,626 

31.16 

4,088 

33. U 

- 

- 

2,881 

8.68 

267,337 

9.25 

61,899 

10.66 

1,797 

30.85 

477 

22.00 

7,454 

30.32 

2,124 

29.80 

30 

<;' 

1,051 

14.85 

26,906 

19.88 

6,386 

23.72 

216 

(M 

19,687 

3.36 

908,811 

4.20 

186,493 

5.90 

34,785 

U.87 

1,583 

11.75 

128,874 

10.59 

13,969 

19.77 

2,133 

(M 

2,690 

9.26 

95,052 

U.84 

19,542 

12.57 

535 

30.75 

2,816 

9.02 

123,547 

11.85 

32,089 

16.98 

3,319 

30.35 

12,597 

4.22 

561,328 

5.45 

115,893 

7.30 

28,744 

13.40 

18,270 

3.51 

839,173 

4.73 

140,777 

5.18 

9,422 

14.05 

711 

17.86 

30,599 

21.99 

4,777 

23.35 

563 

(|) 

2,410 

9.75 

125,010 

12.75 

23,748 

13.27 

213 

0) 

8,595 

5.15 

424,367 

6.61 

76,955 

6.97 

2,840 

22.62 

2,140 

10.33 

104,527 

12.48 

18,378 

14.41 

913 

29.67 

4,413 

7.21 

154,670 

11.71 

16,919 

15.13 

4,879 

20.77 

Wholesale  and  retail  trade — Continued 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Jtoil  order  houses ' 

Automatic  tiierchandising  machine  operators 

Direct  selling  establishments 

Variety  and  other  general  merchandise  stores 

Food  stores 

grocery  stori  s 

Meat  and  f isl"  markets 

Fruit  stores  Jid  vegetable  markets 

Candy,  nut,  a-  i  confectionery  stores 

Retail  bakerie  ■ 

Dairy  products  and  other  food  stores 

Automotive  dealer  

Motor  vehicle  d^  alers  •_ 

Tire,  battery,  a  d  accessory  dealers 

Gasoline  service  stations 

Other  automotive  lealers 

Apparel  and  accesso  ''y  stores ■ 

Women's  ready-to-v ear  and  accessory  stores,  and  fur  shops •■• ■ 
Other  apparel  and  .ccessory  stores ■ 

Furniture,  home  furnishings,  and  equipment  stores 

Furniture  stores ■ 

Home  furnishings,  aid  equipment  stores,  except  appliances •• • 
Household  appliances,  radio,  T\^,  and  music  stores 

Eating  and  drinking  pi.  ces 

Eating  places 

Drinking  places ■ 

Drug  and  proprietary  stt  res 

Liquor  stores 

Antique  and  secondhand  s  ores 

Sporting  goods  stores  ant  bicycle  shops 

Jewelry  stores 

Fuel  and  ice  dealers 

Florists 

Cigar  stores  and  stands 

Newsstands 

Retail  trade ,  not  elsewhere  classified 

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not  allocable 

Finance ,  insurance ,  and  real  estate 

Banking  

Credit  agencies  other  than  banks 

Security  and  commodity  brokers,  dealers,  exchanges,  and  services 

Holding  and  investment  companies 

Insurance  agents ,  brokers ,  and  service 

Real  estate 

Operators,  except  developers,  and  lessors  of  buildings 

Lessors  of  real  property  other  than  buildings 

Agents ,  brokers ,  and  managers 

Title  abstract  companies 

Subdividers  and  developers 

Operative  builders 

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

Services 

Hotels,  rooming  houses,  camps,  and  other  lodging  places 

Hotels 

Tourist  courts  and  motels 

Trailer  parks  and  camps 

Other  lodging  places 

Personal  services 

Coin-operated  laundries  and  dry  cleaning 

Other  laundries  and  dry  cleaning  plants 

Photographic  studios 

Beauty  shops 

Barber  shops 

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

Funeral  service  and  crematories 

GaiTnent  pressing,  alteration,  and  repair 

Other  personal  services 

Business  services 

Advertising 

Services  to  buildings 

Consulting  services 

Other  bus  iness  services 

Automobile  parking,  repair,  and  services 

Automobile  parking 

Top  and  body  repair  shops 

General  repair  shops 

Tire,  paint,  and  other  repair  shops 

Other  automobile  services,  except  repair 

Footnote  at  end  of  table- 


Business  Returns/1967  •  Samples  and  Limitations 


321 


Table    7. 2 —PARTNERSHIPS:       RELATIVE   SAMPLING   VARIABILITY   AT   THE  ONE    STANDARD  DEVIATION    LEVEL  OF    SELECTED    ESTIMATES,    BY    INDUSTRY— Continued 


Partnerships 


Relative 

sampling 

variability 

(Percent) 


B'leinese  receipts 


Amount 
(Thouaand 


Relative 

sampling 

variability 


(Thoua^d 
dollar  a) 


Relative 

sampling 

variability 

(Percent) 


(Thouaand 
dollara) 


Relative 

sampling 
variability 

(Percent) 


Services — Continued 

Repair  services ,  except  automobile 

Radio  and  JY  repair  shops 

Electrical  repair  shops,  except  radio  and  TV- 

Reupholstery  and  furniture  repair 

Other  repair  services,  except  automobile 


Motion  pictures 

Production,  distribution,  and  related  services- 
Theaters 


Amusement  &nd  recreation  services,  except  motion  pictures -•- 
Theatrical  producers,  bands,  orchestras,  and  entertainers. 

Bowling  alleys,  and  billiard  and  pool  parlors 

Other  amusement  and  recreation  services 

Medical  and  health  services 

Offices  of  physicians  and  surgeons 

Offices  of  dentists  and  dental  surgeons 

Offices  of  osteopathic  physicians 

Offices  of  chiropractors 


Hospitals 

Medical  laboratories 

Dental  laboratories 

Sanatoria^  and  convalescent  and  rest  homes- 
Other  medical  services 


Legal  services 

Education  services 

Engineering  services 

Architectural  services 

Accounting,  auditing,  and  bookkeeping  services- 
Other  services 


Nature  of  business  not  allocable- 


(1) 


7,356 
1,583 
1,212 
972 
3,589 

1,921 

661 

1,260 

10,697 
1,694 
1,973 
7,030 

21,927 

14,315 

1,708 

308 

409 

945 

677 

1,729 

1,689 

23,697 
1,625 
2,753 
3,753 
9,389 
1,961 

5,115 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


5.55 
12.06 
13.86 
15-43 

7.89 

10.46 
17.85 
12.94 

4.59 
11.45 
10.74 

5.70 

2.91 

3.55 

11.36 

25.94 

17.59 
13.76 
18.48 
10.82 
11.19 

2.88 
11-94 
8-39 
7-33 
4.72 
10.66 

6.71 


279,873 
52,287 
52,300 
25,747 

149,539 

240,665 
106,724 
133  ,,941 

417,832 

103,554 
109,124 
205,154 

3,618,913 
2,649,562 

158,473 

35,690 

(') 

185,747 

142,796 

33,345 

202,931 

203,994 

3,606,068 
45,597 
576,619 
572,322 

1,597,093 
108,443 

122,288 


7-95 
16-62 
23.28 
19-48 
10.51 

6-81 
6-42 
11-12 

5-94 
8-65 
17-22 
6-61 

2-25 

2-72 

12-02 

24-35 

('} 

6-80 

9-25 

19-59 

8-56 

9-48 

2-07 
18-36 
4-11 
4-78 
2-90 
12-39 

10-06 


57,129 
10,721 
10,425 
6,319 
29,664 
31,970 
10,130 
21,840 

68,943 

23,073 

8,752 

37,118 

1,882,332 

1,540,423 

79,679 

14;774 

(h 

47,242 
66,625 
10,667 
24,569 
94,423 

1,951,666 
8,861 
111,337 
147,041 
544,380 
38,139 

24,179 


9.15 
20.21 
25.37 
21-72 
12-52 

11-22 
17-18 
14-37 

7-04 
12-24 
17-26 

9-82 

2-68 
3-07 
12-95 

28.65 

11-72 
10-79 
19-78 
14-32 
10.36 

2-20 
22-05 
6-64 
6-82 
3-65 
16-05 

14-72 


526 
274 
172 
916 

5,378 
4,091 
1,287 

42,224 
5,719 
9,748 

26,757 

10,200 

3,718 

407 


723 

349 

63 

4,369 

568 

8,988 
1,179 
2,273 
2,309 
2,061 
1,386 

4,773 


(8) 


C) 


I.'-) 


2i 


25-95 
33-19 
24-97 

14-15 
19-68 
) 
14-16 

28-44 


(M 


(M 


20.85 
24.99 


^SajBple  is  too  small  to  yield  a  reliable  estimate  of  the  sampling  variability ■ 
NOTE:  Estimates  are  rounded  and  may  not  add  to  totals. 

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


322  Business  Returns/1967  •  Samples  and  Limitations 

Table  7.3— SMALL  BUSINESS  CORPORATIONS:   RELATIVE  SAMPLING  VARIABILITY  AT  THE  ONE  STANDARD  DEVIATION  LEVEL  OF  SELECTED  ESTIMATES,  BY  INDUSTRY 


Industry 


Number  of  returns 


Relative 

sampling 

variability 

(Percent) 


Business  receipts 


(Thouaend 
dollmra) 


Relative 

sampling 

variability 

(Percent) 


(Thouaend 
dotlsra) 


Relative 

sampling 

variability 

(Percent) 


(Thousand 
dollar*) 


Relative 

sampling 
variability 

(Percent) 


All  industries 

Agriculture,, fore-Hry,  and  fisheries. 


Mining. 


Contract  construction.. 


Special  trade  contractors. 
Other  construction 


Manufacturing 

Food  and  kindred  products 

Apparel  and  other  textile  products 

lAimber  and  wood  products,  except  furniture.. 
Printing,  publishing,  and  allied  industries. 


Fabricated  metal  products.. 
Machineiy,  except  electric. 
Other  manufacturing 


Transportation,  communication. 
Transportation. 


electric,  gas,  and  sanitary  services. 


Communication,  electric,  gas,  and  sanitaiy  services. 


Wholesale  and  retail  trade. 
Wholesale  trade 


Groceries  and  related  products 

Electrical  goods 

Machinery,  equipment,  and  supplies. 
Other  wholesale  trade 


Retail  trade. 


Building  materials,  hardware. 
General  merchandise  stores.... 

Food  stores 

Automotive  dealers 

Apparel  and  accessory  stores.. 

Furniture,  home  furnishings. 
Eating  and  drinking  places.. 
Drug  and  proprietary  stores. 
Other  retail  trade 


nd  farm  equipment. 


and  equipment  stores. 


Wholesale  and  retail  trade  not  allocable. 


Finance,  insurance,  and  real  estate. 


Finance 

Insurance 

Real  estate 

Operators,  except  developers. 
Other  real  estate 


and  lessors  of  buildings. 


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

Personal  services 

Business  services 


Automobile  and  other  repair  services. 
Amusement  and  recreation  services.... 
Other  services 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(7) 


Nature  of  business  not  allocable. 


200,784 
3,516 
1,896 

22,388 

12,883 
9,505 

24,568 

2,344 
2,756 
1,550 
2,937 

2,995 
2,595 
9,391 

8,598 

6,848 
1,750 

76,929 

20,809 

2,332 

773 

2,750 

14,954 

54,480 

5,820 
2,402 
3,952 
7,270 
5,003 

5,844 
9,970 
4,433 
9,786 

1,640 

20,340 

2,871 
5,387 

12,082 
1,983 

10,099 

35,728 

3,242 
6,515 
8,152 

5,652 
4,800 
7,367 

1,321 


0.22 

6.37 

13.70 

3.79 

5.15 
6.00 

3.59 

12.20 
11.34 
15.18 
11.02 

10.90 

11.75 

6.05 


7.15 
14.41 


3.95 
12.33 
21.49 
11.36 

4.73 

2.21 

7.80 
12.19 
9.50 
6.92 
8.43 

7.78 
5.89 


4.00 

11.13 
8.09 
5.37 

13.40 
5.83 

2.90 

10.38 
7.36 
6.54 

7.91 
8.59 
6.89 

14.16 


55,742,555 

1,372,674 
387,937 

6,611,212 

2,9&;,389 
3,646,^23 

10,491,059 

2,053,729 

1,639,347 

568,161 

720,511 

1,057,853 
1,111,929 
3,339,529 

1,332,057 

1,056,476 
275,581 

29,940,032 

11,996,803 

2,918,456 

405,703 

1,058,269 

7,614,375 

17,445,237 

2,397,457 

564,381 

2,350,976 

4,839,182 

969,104 

1,554,972 
1,558,418 
1,060,746 
2,150,001 

497,992 

813,925 

41,450 
419,011 
353,464 

(^) 
338,090 

4,620,680 

675,875 

802,818 

1,134,697 

509,859 

368,720 

1,128,711 

0) 


7.30 
10.15 

6.42 

20.09 
19.31 
20.68 
17.56 
13.82 
19.32 
9.35 


15.42 
27.58 


7.43 

20.22 
25.44 
22.67 
8.19 

4.72 

11.66 
21.85 
16.98 
12.02 
12.90 
11.98 
8.34 
11.56 
10.04 

17.45 

8.94 

21.68 
14.13 
11.87 

12.30 

7.21 

22.95 
25.90 
13.81 

11.53 
15.80 
10.95 


2,485,457 
91,363 
34,112 

267,801 

136,369 
131,432 

609,179 

59,087 
44,052 

44,827 

89,399 
92,449 
236,366 

U0,7O9 

81,082 
29,627 

901,697 

340,467 

50,116 

15,701 

50,795 

223,855 

545,279 

75,840 
26,033 
57,124 
92,865 
41,965 

55,097 
72,869 
46,543 
76,943 

15,951 

159,261 

18,783 
46,246 
94,232 

90,960 

306,373 

65,618 
41,997 
69,514 

27, 693 
21,&40 
79,911 


3.01 
14.81 


10.12 
11.99 

7.78 

18.94 
21.10 

22.72 

19.40 
19.18 
13.97 


27.06 
32.96 


8.75 

25.11 
28.25 
33.90 
9.17 

5.47 

15.88 
26.39 
20.61 
14.42 
20.10 

18.55 
14.37 
14.99 
12.29 

23.51 

8.97 

23.46 
15.52 
11.93 

12.29 

9.61 

32.79 
22.48 
16.65 

15.08 
21.82 
15.50 


(M 


632,270 
60,526 
12,091 

56,464 

28,874 
27,590 

115,383 

(') 
(') 
C) 
(') 

n 

72,328 

32,517 
21,356 

191,138 
68,659 

(') 
CM 
56,959 

118,937 
12,895 
(M 
6,870 
15,468 
11,303 

11,840 

21,552 

5,940 

26,442 

(M 
35,361 

4,013 

(M 

28,452 
4,151 
24,301 

122,743 

33,349 

8,641 

19,682 

7,853 
30,170 
23,048 

6,047 


C3) 


5.13 
16.24 


17.59 
21.00 

17.53 

0) 
(M 

0) 

';> 

25.66 

22.82 
22.65 
(M 


19.04 

(M 

(') 
(M 

22.35 
8.47 
30.17 

25.95 
24.59 
30.89 

22.74 
15.76 
27.12 
20.38 

(M 

11.00 

21.01 

12.84 
21.95 
14.56 

10.92 

22.96 
17.90 
26.08 

19.44 
25.04 
25.60 


^Sample  is  too  small  to  yield  a  reliable  estimate  of  the  sampling  variability. 
NOTE:  Estimates  are  rounded  and  may  not  add  to  totals. 

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


Business  Returns/1967  •  Samples  and  Limitations  323 

Table    7.4— ACTIVE  CORPORATION   RETURNS:      RELATIVE   SAMPLING  VARIABILITY  AT  THE  ONE   STANDARD   DEVIATION   LEVEL  OF   SELECTED   ESTIMATES,    BY   INDUSTRY 


Number  of  returns 

Business 

receipts 

Net  income 

Den 

cU 

Relative 

Relative 

Relative 

Relative 

Total 

sajnpling 

Amount 

sajnpling 

Amount 

sampling 

Amount 

sampling 

variability 

(TTiouaand 

variability 

fr/iouaand 

variability 

(Thouaard 

variability 

fP^rcm.) 

dollar  a) 

(•PcrcmlJ 

dolltira) 

(Percent) 

dot  I  Of  a) 

(Percent) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

1,534,360 

0.12 

1,284,999,547 

0.28 

86,653,746 

0.22 

8,472,017 

1.78 

32,448 

3.06 

8,855,3ia 

5.60 

427,623 

4.59 

244,651 

7.02 

21,760 

3.67 

5,844,203 

5.42 

336,899 

5.41 

189,421 

8.34 

8,126 

6.41 

2,706,806 

14.03 

70,732 

9.69 

43,950 

13.92 

583 

24.10 

101,786 

26.19 

10,510 

12.82 

1,345 

34.42 

1,989 

13.40 

202,516 

18.78 

9,482 

20.76 

9,935 

29.03 

14,441 

4.45 

12,754,444 

1.67 

1,966,189 

1.08 

501,933 

23.35 

1,393 

14.54 

2,034,297 

1.25 

390,796 

1.65 

184,486 

17.99 

(') 

(.') 

610,317 

1.87 

67,316 

1.55 

144,327 

22.76 

80i 

18.77 

1,193,555 

0.95 

314,714 

2.02 

22,512 

13.33 

449 

26.79 

230,425 

8.58 

8,766 

5.70 

17,647 

19.88 

2,304 

11.61 

2,872,587 

4.04 

109,939 

5.34 

44,252 

16.67 

7,285 

6.43 

5,160,752 

2.60 

1,195,905 

1.36 

(M 

(1) 

3,326 

9.12 

3,520,982 

2.29 

1,083,972 

1.29 

(M 

(') 

3,959 

9.04 

1,639,770 

6.56 

101,933 

7.41 

41,763 

14.63 

3,459 

8.34 

2,686,608 

4.31 

269, 549 

3.89 

47,125 

18.54 

2,662 

9.25 

1,815,219 

5.77 

123,014 

7.61 

25,146 

17.67 

797 

18.74 

871,589 

5.70 

146,535 

3.24 

21,979 

34.23 

123,180 

1.55 

66,828,236 

1.63 

2,214,084 

2.14 

670,926 

4.69 

58,264 

2.22 

42,981,391 

2.11 

1,355,978 

2.81 

449,386 

6.21 

44,341 

2.60 

26,728,076 

2.65 

694,569 

3.49 

282,422 

8.33 

12,435 

4.56 

15,600,190 

3.57 

644,135 

4.53 

160,852 

9.23 

1,488 

15.04 

653,125 

17.29 

17,274 

24.22 

6,112 

23.36 

64,647 

2.24 

23,792,176 

2.58 

355,412 

3.34 

220,843 

6.61 

15,117 

4.62 

6,853,010 

4.91 

224,250 

6.52 

36,762 

13.55 

9,101 

6.04 

4,132,556 

6.08 

181,212 

7.89 

25,310 

20.28 

40,189 

2.89 

12,732,441 

3.54 

444,804 

4.51 

157,599 

8.05 

n 

(') 

(1) 

(') 

5,146 

25.38 

(') 

(M 

(.') 

{') 

C^) 

(M 

(1) 

(^) 

(1) 

(1) 

197,023 

1.10 

576,569,503 

0.35 

42,622,875 

0.35 

2,293,799 

2.33 

17,592 

3.68 

80,632,868 

1.38 

3,490,012 

0.95 

208,695 

7.88 

2,319 

10.10 

21,858,401 

4.00 

301,643 

5.45 

44,153 

28.67 

3,356 

8.64 

11,868,121 

3.76 

452,404 

2.37 

31,366 

14.47 

1,805 

10.82 

6,944,286 

3.06 

376,788 

3.09 

20,739 

19.35 

1,366 

12.34 

8,405,851 

3.27 

396,389 

2.13 

20,608 

12.31 

2,340 

10.99 

5,792,262 

4.25 

279,741 

4.48 

15,047 

18.63 

n 

(1) 

2,076,902 

0.87 

128,046 

2.06 

1,271 

11.72 

486 

20.23 

1,746,449 

7.92 

164,746 

5.60 

(1) 

(M 

165 

30.18 

4,196,642 

1.06 

257,568 

0.69 

11,047 

8.48 

151 

32.47 

380,760 

18.28 

29,914 

9.19 

1,502 

2.13 

58 

27.87 

3,654,538 

1.76 

189,961 

1.71 

816 

- 

2,731 

9.30 

4,375,343 

3-.  9  6 

388,983 

2.84 

22,490 

22.55 

212 

24.43 

2,544,427 

4.46 

75,619 

2.88 

10,272 

29.52 

2,407 

10.63 

4,763,144 

3.85 

272,733 

3.72 

16,395 

18.58 

n 

{') 

2,025,742 

2.02 

175,477 

0.78 

4,832 

107 

25.89 

6,009,946 

2.11 

706,057 

0.71 

4,812 

3.37 

6,571 

5.76 

19,378,504 

2.07 

962,394 

2.35 

109,163 

10.44 

236 

24.29 

4,188,542 

2.28 

235,107 

2.88 

15,955 

10.74 

266 

31.23 

1,887,659 

5.80 

107,231 

5.81 

(^) 

(M 

862 

16.67 

1,103,452 

12.36 

51,667 

13.02 

12,639 

33.45 

321 

23.77 

1,458,714 

6.42 

73,740 

5.11 

7,481 

34.62 

1,798 

10.80 

3,357,994 

6.17 

139,585 

7.62 

26,139 

16.61 

252 

27.95 

1,302,377 

8.63 

65,165 

11.30 

(') 

(M 

677 

15.13 

2,272,807 

6.72 

123,074 

8.26 

10,309 

29.89 

139 

28.37 

422,029 

16.44 

21,037 

12.95 

936 

29. tl 

1,994 

11.52 

2,512,602 

6.82 

113,940 

8.41 

28,725 

26.64 

(') 

(') 

872,328 

1.06 

31,848 

0.25 

(') 

(') 

17,682 

4.01 

20,822,400 

3.21 

826,349 

4.48 

128,444 

12.10 

2,703 

9.56 

6,079,631 

4.53 

277,265 

4.34 

22,728 

22.03 

9,090 

5.71 

10,147,399 

5.47 

362,112 

9.03 

83,985 

16.58 

2,375 

10.89 

1,705,555 

9.36 

54,363 

11.80 

10,510 

28.33 

3,440 

9.35 

2,816,741 

6.64 

131,965 

8.29 

11,170 

32.91 

(^) 

(1) 

(^) 

(') 

n 

n 

(M 

n 

9,672 

5.31 

10,183,872 

3.36 

550,156 

4.84 

114,323 

12.55 

3,680 

8.45 

4,501,807 

4.51 

268,218 

4.64 

57,467 

17.26 

2,690 

9.62 

4,127,090 

5.85 

185,713 

U..02 

39,415 

22.50 

3,302 

9.60 

1,554,975 

8.60 

96,225 

12.17 

17,441 

30.85 

6,636 

6.57 

6,696,398 

5.36 

419,203 

6.95 

42,346 

17.61 

4,329 

8.05 

4,631,263 

7.00 

274,393 

9.08 

29,021 

22.96 

2:    07 

11.39 

2,065,135 

7.48 

144,810 

10.46 

13,325 

25.17 

3,93-, 

7.48 

16,823,256 

1.50 

1,275,887 

1.21 

71,022 

17.03 

217 

34.72 

605,937 

7.71 

51,020 

3.00 

(') 

(') 

371 

16.54 

9,644,458 

0.98 

647,494 

0.93 

15,276 

32.89 

1,637 

11.89 

3,544,326 

4.69 

381,737 

2.75 

34,740 

25.27 

1,709 

11.61 

3,028,535 

5.19 

195,636 

4.85 

15,153 

23.54 

24,402 

3.53 

21,292,899 

1.79 

1,804,243 

1.71 

163,908 

6.5o 

5,019 

7.45 

6,700,653 

3.22 

730,603 

2.81 

37,=6= 

17.20 

1,847 

13.19 

2,817,370 

3.34 

178,067 

3.53 

47,7.^ 

5.82 

2,991 

10.32 

3,213,650 

3.19 

331,746 

3.15 

27,357 

14.  Oi 

10,630 

5.37 

7,170,804 

3.63 

460,516 

3.67 

-3,165 

15.02 

3,622 

9.52 

1,276,638 

7.78 

95,742 

9.15 

15,519 

30.59 

All  industries 

Agriculture,    forestry,    and  fisheries 

Farms 

Agricultural  services  and  hunting  and  trapping 

Forestry 

Fisheries 

Mining 

Metal  mining 

Iron  ores 

Copper,  lead  ajid  zinc,  gold  and  silver  ores 

Other  metal  mining  

Coal  mining 

Crude  petroleum  and  natural  gas 

Crude  petroleum  and  natural  gas,  and  natural  gas  liquids 

Oil  and  gas  field  services 

Nonmetallic  minerals,  except  fuels 

Crushed,  broken,  and  dimension  stone j  sand  and  gravel 

Other  nonmetallic  minerals 

Contract  construction 

General  contractors 

Building  construction. . . '. 

Heavy  construction,  except  buildings 

General  contractors  not  allocable 

Special  trade  contractors 

Plumbing,  heating,  and  air  conditioning 

Electrical  work 

Special  trade  contractors,  not  elsewhere  classified 

fecial  trade  contractors  not  allocable 

Contractors  not  allocable 

Manufacturing 

Food  and  kindred  products 

Meat  products 

Dairy  products 

Canned  and  frozen  foods 

Grain  mill  products 

Baiceiy  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  and  animal  oils 

Food  and  kindred  products,  not  elsewhere  classified 

Food  and  kindred  products  not  allocable 

Tobacco  manufactures 

Textile  mill  products 

Broad  woven  fabric  mills,  cotton 

Broad  woven  fabric  mills,  man-made  fiber  and  silk 

D/eing  and  finishing  textiles,  except  wool  fabrics  and  knit  goods 

Broad  woven  fabric  mills,  and  finishing,  wool 

Knitting  mills 

Cairpets  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  textile  products 

Men ' s  and  boys '  clothing 

Women's  children's,  and  infants'  clothing 

Other  apparel  and  accessories 

Other  textile  products 

Apparel  and  other  textile  products  not  allocable 

Lumber  and  wood  products ,  except  furniture 

logging,  lumber,  and  wood  basic  products 

Millwork,  plywood,  and  prefabricated  structural  products 

Other  lumber  and  wood  products,  except  furniture 

Furniture  and  fixtures 

Household  furniture 

Other  furniture  and  fixtures 

Paper  and  allied  products 

Pulp  mills 

Paper,  paperhoard,  building  paper,  and  building  board  mills 

Converted  paper  and  paperboard  products,  except  containers 

Paperboard  boxes  and  other  containers 

Printing,  publishing,  and  allied  industries 

Newspapers 

Periodicals 

Books,  greeting  cards,  and  miscellaneous  publishing 

Printing,  including  manifold  business  forms 

Bookbinding  and  printing  trade  services 

Printing,  publishing,  ajid  allied  industries  not  allocable 


Footnotes  at  end  of  table. 


324 


Business  Returns/1967  •  Samples  and  Limitations 


Table  7.4— ACTIVE  CORPORATION  RETURNS:   RELATIVE  SAMPLING  VARIABILITY  AT  THE  ONE  STANDARD  DEVIATION  LEVEL  OF  SELECTED  ESTIMATES,  BY  INDUSTRY— Con. 


Industry 


Number  of  returns 


Relative 

sampling 

variability 

(Percent) 


Bueinees  receipts 


(  Thousand 


Relative 

sampling 

variability 

(Percent) 


(Thouaand 


Relative 

GEunpling 

variability 

(Percent) 


(Thoutand 
dollmra) 


Relative 

sampling 

variability 

(Percent) 


(1) 


(2) 


(3) 


(O 


(5) 


(6) 


(7) 


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  perfume,  cosmetics,  and  other  toilet 
preparations 

Perfumes,  cosmetics,  and  other  toilet  preparations 


Paint  and  allied  products 

Fertilizers  and  other  agricultural  chemicals 

Chemicals  and  allied  products,  not  elsewhere  classified. 
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  plastics  products 

Tires  and  inner  tubes 

Other  rubber  products 

Plastics  products 

Leather  and  leather  products 

Footwear,  except  rubber 

Other  leather  and  leather  products 

Stone,  clay,  and  glass  products 

Glass  and  glass  products 

Cement,  hydraulic 

Structural  clay  products 

Potteiy  and  related  products 

Concrete,  gypsum,  and  plaster  products 

Other  stone,  clay,  and  glass  products 


Primary  metal  industries 

Blast  furnaces,  steel  work,  foundries,  and  forgings 

Smelting,  refining,  rolling,  drawing,  and  alloying  of  nonferrous  metals 

Primary  metal  industries ,  not  elsewhere  classified 

Primary  metal  industries  not  allocable 

Fabricated  metal  products 

Metal  cans 

Cutlery,  hand  tools,  and  general  hardware 

Heating  apparatus,  except  electric,  and  plumbing  fixtures 

Fabricated  structural  metal  products 

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

Metal  stampings 

Metal  coating  and  engraving 

Fabricated  metal  products,  not  elsev/here  classified 

Fabricated  metal  products  not  allocable 

Machinery,  except  electric 

Engines  and  turbines 

Farm  machinery  and  equipment 

Construction,  mining,  and  materials  handling  machinery  and  equipment. 
Metalworking  machinery  and  equipment 

Special  industry  machineiy  and  equipment,  except  metalworking 


General  industrial  machinery  and  equipment 

Office,  computing,  and  accounting  machines 

Service  induEtl7  machines 

Machinery,  except  electric,  not  elsewhere  classified. 
Machinery,  except  electric  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  machinel^,  equipment,  and  supplies,  not  elsewhere  classified 
Electrical  machinery,  equipment,  and  supplies  not  allocable 


Transportation  equipment 

Motor  vehicles  and  equipment 

Motor  vehicles 

Motor  vehicle  parts  and  accessories 

Transportation  equipment,  except  motor  vehicles  and  equipment 

Aircraft,  guided  missiles,  and  parts 

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  Litreet  cars. 
Transportation  equii-iment  not  allocable.... 


Scientific  instruments;  photographic  equipment;  watches  and  clocks. 

Scientific  and  mechanical  measuring  instruments 

Optical,  medical,  and  ophthaljnic  goods 

Photographic  equipment  and  supplies 

V/atches  and  clocks 


Jeweliy  and  silverware 

Toys  and  sporting  goods 

Ordnance,  except  guided  missiles 

Costume  Jewelry 

Manufacturing,  not  elsewhere  classified. 
Manufacturing  not  allocable 


Footnotes  at  end  of  table. 


10,597 
1,195 

2,129 
1,265 

9&4 
660 

1,633 

818 

1,755 

1,378 
216 
194 
968 

6,290 

266 

1,034 

4,990 

2,747 

74S 

1,999 

9,060 

1,159 

334 

604 

566 

4,554 

1,843 

4,691 
1,455 
2,083 
1,103 

24,353 

57 

1,264 

922 

7,124 

2,702 

2,456 
2,663 
6,982 

21,200 
(') 
1,168 
1,481 
5,556 
3,483 

2,425 

252 

1,017 

5,604 

10,737 
624 
773 
562 
788 
631 

3,759 
1,434 
2,061 

5,390 

2,523 

986 

1,537 

2,867 
942 

793 

1,111 
98 
716 

3,772 

1,323 

2,040 

329 

80 

1,127 
1,508 

690 

6,316 

447 


4.95 
14.75 

11.21 
15.42 

16.82 
19.52 

U.86 
16.63 
12.11 

12.84 
33.18 
28.35 

15.77 

6.68 
30.94 
14.73 

7.69 

9.71 
15.65 
12.04 

5.24 
16.05 
28.44 
14.19 
23.94 

7.15 
12.14 

6.77 
11.47 

9.98 
15.56 

3.24 
27.87 
14.21 
15.06 

5.85 
10.47 

10.06 
10.79 
6.02 
(') 

3.54 

(^) 

14.38 

12.31 

7.10 

8.72 

10.02 
24.31 
15.57 
7.36 

4.82 
18.88 
16.58 
20.18 
20-10 
18.56 

8.13 
14.00 
10.78 

6.72 
10.12 
16.58 
12.74 

8.95 
13.65 

14.84 

16.20 
32.32 
17.69 

8.40 
13.63 
11.88 
28.4^ 
34.15 

14.91 
13.57 

22.69 

6.87 

28.31 


45,661,146 
13,601,095 

7,560,290 
7,688,398 

3,957,226 
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 
5,626,530 
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 

3,691,788 
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 
2,897,985 

78,386,153 

48,433,246 

40,787,326 

7,645,920 

29,952,907 

24,086,437 

16,032,845 

8,053,589 

1,749,870 
2,467,520 
1,649,080 

10,439,141 

4,018,777 

2,023,730 

3,644,300 

752,334 

1,143,078 

2,118,147 

703,776 

267,069 

4,651,531 

169,526 


0.72 
0.59 

1.53 
1.14 

2.76 
5.60 

3.66 
8.38 
4.34 
2.17 

0.27 
8.95 
0.04 
8.42 

2.47 
0.74 
8.01 
7.01 

4.37 
5.16 
7.92 

1.84 
2.61 

4.18 
6.87 
10.56 
4.75 
3.11 

0.80 
0.89 
1.35 
9.72 

1.63 
1.25 
5.16 
6.79 
3.14 
6.09 

4.99 
10.05 

4.08 
14.88 

1.45 
2.75 
2.77 
1.90 
3.37 
3.36 

8.56 
0.61 
3.77 
9.27 
4.33 

0.76 
1.13 
4.13 
1.75 
1.24 
2.86 

1.89 
7.01 
4.48 
0.83 

1.05 

1.64 

0.26 

10.29 

0.69 
0.40 
0.08 
1.18 

5.71 
1.25 
9.23 

1.54 
2.68 
4.22 
1.87 
6.23 

8.38 
6.13 
11.97 
27.45 
4.71 
26.17 


4,972,996 
1,238,652 

932,934 
1,118,235 

482,147 
308,103 

225,854 
39,053 

309,928 
318,090 

4,300,421 
76,082 

4,156,905 
67,434 

823i873 
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 
588,476 
486,393 

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 
115,319 
305,669 
226,284 

5,643,482 

4,278,148 

3,667,909 

610,239 

1,365,334 

1,025,823 

570,196 

455,627 

103,333 

141,213 

94,965 

1,545,960 

309,340 

244,755 

929,072 

62,793 

82,868 
123,819 

69,860 

7,076 

323,935 


0.60 
0.72 

1.03 
1.19 

1.64 

4.cr7 

3.97 

14.72 

4.49 

1.27 

0.35 
U.22 

0.08 
17.48 

2.65 
0.42 
7.27 
8.84 

4.89 
5.20 
9.55 

2.28 
2.53 

3.78 
8.95 
16.35 
4.65 
6.21 

0.84 
1.10 
1.24 
7.95 

1.82 
0.97 
4.56 
7.09 
3.83 
7.48 

5.80 
10.80 

4.17 
24.92 

1.44 
2.63 
3.34 
1.81 
3.45 
3.66 

9.99 
0.39 
4.84 
10.00 
7.25 

1.02 
0.85 
5.58 
1.77 
2.22 
2.63 

3.81 
5.99 
4.81 
1.15 

1.42 

1.82 

0.27 

12.63 

1.34 
0.99 
0.14 
2.22 

8.88 
2.49 
12.36 

1.11 
3.91 
4.01 
0.43 
9.43 

7.43 
5.76 
9.48 
30.14 
5.87 


160,685 
23,334 

37,306 
U,616 

(') 

14,352 
23,081 

1,223 

20,142 
5,122 
8,467 
6,553 

45,508 

5,656 
35,348 

18,141 

11,270 

6,871 

147,379 
12,686 
36,086 
17,313 
16,478 
41,024 

96,796 
49,895 
37,994 
(') 

(M 

163,329 
(') 

4,960 

17,438 

64,232 

5,737 

10,568 
5,600 
51,093 

184,297 
9,116 
26,237 
18,573 
20,418 
52,038 

14,408 
(M 
(^) 

21,809 
(1) 

224,800 
(^) 
(') 

14, 578 

33,581 
(^) 

113,331 
6,134 

2»,432 
90,618 
76,651 

13,967 

168,814 

128,018 

91,208 

36,810 

(') 
4,221 

(') 
63,437 
36,638 

(') 
19,923 

25,823 
4,287 

32,371 
1,361 


Business  Returns/1967  •  Samples  and  Limitations 


325 


Table  7.4— ACTIVE  CORPORATION  RETURNS:   RELATIVE  SAMPLING  VARIABILITY  AT  THE  ONE  STANDARD  DEVIATION  LEVEL  OF  SELECTED  ESTIMATES,  BY  INDUSTRY— Con . 


Industry 


Number  oi 

retai'ns 

li\wiU''^:L: 

rc-cuiptfj 

Net  ir 

come 

Dc-flclt 

Relative 

Relative 

Relative 

Amount 

Relative 

Total 

sampling 

sa/npling 

eainpling 

sarapltn/^ 

variability 

(  Thouaand 

variability 

(Thousand 

variability 

(Thousand 

variability 

(P,rcml) 

dollars) 

(Percent) 

dotlora) 

(Percent) 

thUers) 

(Percent) 

(1) 

(2) 

■      (3) 

M 

(5) 

(6) 

(7) 

(8) 

66,045 

2.14 

99,190,985 

0.57 

11,225,336 

0.35 

622,428 

3.52 

50,972 

2.48 

44,844,089 

1.24 

2,149,272 

1.65 

496,453 

2.85 

514 

16.06 

11,883,291 

0.22 

331,547 

1.52 

197,214 

1.15 

9,030 

6.36 

2,519,120 

5.80 

155,306 

5.69 

10,744 

16.42 

25,673 

3.49 

13,824,016 

3.03 

523,511 

3.30 

113,885 

7.88 

5,056 

7.44 

4,111,638 

4.24 

295,084 

5.95 

64,771 

13.00 

3,171 

10.28 

8,023,314 

1.25 

5U,841 

1.01 

67,761 

7.07 

343 

26.45 

1,325,666 

4.98 

165,176 

3.47 

13,649 

4.99 

7,185 

6.89 

3,157,044 

8.25 

166,807 

13.33 

28,429 

14.91 

7,375 

6.04 

24,529,756 

0.39 

4,618,U8 

0.30 

84,317 

12.05 

1,866 

10.23 

20,772,263 

0.11 

4,262,946 

0.11 

3,616 

23.92 

3,996 

8.34 

3,154,394 

2.67 

329,868 

3.85 

61,224 

15.55 

1,513 

15.07 

602,599 

6.95 

25,304 

13.92 

19,477 

19.47 

7,698 

6.22 

29,817,140 

0.31 

4,457,946 

0.17 

41, 658 

31.85 

2,071 

10.21 

29,065,125 

0.27 

4,350,920 

0.13 

7,813 

9.84 

217 

28.31 

9,102,664 

0.36 

1,975,714 

0.14 

4,021 

1.04 

1,699 

11.59 

10,674,459 

0.66 

834,405 

0.58 

3,679 

20.85 

155 

30.77 

9,288,002 

0.O7 

1,490,801 

0.07 

113 

14.16 

5,627 

7.65 

752,015 

6.43 

lCf7,026 

4.49 

(') 

(') 

465,841 

0.69 

403,232,835 

0.72 

10,498,513 

0.82 

1,566,73. 

2.67 

142, 531 

1.34 

182,687,302 

1.24 

4,312,772 

1.44 

608,25.. 

4.98 

11,336 

5.09 

8,608,825 

4.50 

287,597 

4.50 

42,409 

14.24 

5,347 

7.00 

9,004,165 

4.06 

296,426 

6.53 

17,472 

21.22 

6,111 

6.64 

6,854,714 

5.57 

190,833 

8.31 

34,704 

31.10 

16,052 

4.26 

38,312,007 

3.54 

436,779 

4.86 

67,470 

■,0.74 

3,320 

9.30 

8,377,186 

10.28 

73,673 

16.61 

16,093 

25.66 

12,732 

4.81 

29,934,821 

3.50 

358,106 

4.68 

51,377 

11.59 

5,628 

6.37 

14,148,473 

4.44 

135,160 

6.00 

44,276 

11.31 

7,883 

5.92 

9,646,309 

5.07 

320,048 

5.30 

45,780 

14.50 

7,869 

5.72 

8,496,790 

4.84 

280,134 

5.42 

31,468 

29.60 

20,888 

3.68 

15,831,126 

3.27 

609,066 

4.51 

85,016 

9.12 

2,735 

8.92 

6,879,006 

5.42 

189,325 

5.29 

24,122 

10.39 

6,105 

6.39 

7,434,724 

5.28 

216,580 

5.74 

14,270 

23.33 

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

7.92 
9.53 
6.00 
2.80 

11,286,587 
4,524,543 
6,828,300 

34,667,937 

6.42 
6.98 
6.29 
2.68 

239,480 

96,921 

132,893 

875,043 

6.36 
8.06 
7.62 
3.02 

5,687 
22,877 
136,140 

(') 

26.67 

18.23 

10.05 

704 
315,581 

22.33 
0.90 

163,796 
216,340,613 

24.59 
0.90 

6,487 
6,078,834 

29.23 
1.01 

934,748 

(') 

3.07 

30,055 

3.13 

12,996,141 

3.50 

401,678 

5.47 

77,551 

9.43 

16,776 

4.14 

8,074,576 

4.66 

274,534 

7.40 

46,860 

11.81 

7,360 

6.84 

1,688,952 

7.30 

52,567 

9.94 

16,100 

22.16 

5,919 

6.71 

3,232,613 

7.03 

74,577 

8.87 

14,591 

21.88 

20,814 

3.80 

44,582,836 

1.14 

2,026,277 

1.27 

109,608 

10.69 

4,224 

7.17 

31,016,553 

1.03 

1,491,605 

1.16 

57,806 

15.87 

3,147 

10.16 

6,062,769 

2.42 

279,671 

2.90 

2,606 

22.52 

1,250 

16.63 

1,269,983 

9.83 

45,730 

13.07 

n 

n 

12,193 

5.14 

6,233,531 

5.55 

209,271 

7.74 

40,120 

12.74 

22,249 

3.83 

49,196,005 

1.96 

867,980 

2.23 

103,719 

10.03 

50,644 

2.31 

53,007,317 

2.63 

728,299 

3.94 

184,684 

6.52 

29,255 

9,510 

11,379 

32,701 
27,687 
57,492 
13,783 

7,662 

6,727 

40,069 

698 

7,729 

2.83 
6.05 
5.14 

3.12 
3.36 
2.46 
4.22 

6.90 
6.72 
2.88 
22.22 

6.35 

44,961,094 
3,726,911 
4,319,312 

12,338,568 
9,485,062 

11,302,180 
8,260,919 

1,952,897 

1,615,392 

10,959,576 

143,720 

4,204,920 

3.00 
7.76 
5.27 

2.9? 
3.89 
2.90 
3.98 

8.45 

6.83 

3.58 

24.83 

5.87 

490,678 
101,389 
136,232 

527,067 
299,193 
434,512 
274,241 

49,956 

114,866 

350,937 

3,828 

106,907 

4.51 

14.45 

8.15 

3.75 
5.30 
4.33 
5.13 

13.99 
7.89 
4.57 

28.32 

7.36 

133,049 
15,377 
36,258 

66,382 

88,582 

151,702 

31,798 

10,492 
10,128 
97,384 

23,729 

19.48 

11.93 

6.89 

11.20 

16.64 

20.12 

9.53 

(') 

19.95 

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

Transportation 

Railroad  transportation 

Local  ti;aiisportation 

Trucking  and  warehousing 

Water  transportation 

Air  transportation 

Pipeline  transportation 

Other  transportation 

Communication 

Telephone  communication 

Radio  and  TV  broadcasting 

Other  commm^i cation 

Electric,  gas,  and  sanitary  services 

Electric  and  gas  companies  and  systems 

Electric  companies  and  systems 

Gas  companies  and  systems 

Combination  companies  and  systems — gas,  electric,  or  other  services 

Water  supply  and  other  sanitary  services 

Wholesale  and  retail  trade 

Wholesale  trade 

Motor  vehicles  and  automotive  equipment 

Drugs,  chemicals,  and  allied  products 

Piece  goods,  notions,  and  apparel 

Groceries  and  related  products 

Meat  and  meat  products 

Other  groceries  and  related  products 

Farm  products — raw  materials 

Electrical  goods 

Hardware ,  and  plumbing  and  heating  equipment 

Machinery,  equipment,  and  supplies 

Metals  and  minerals,  except  petroleum  and  scrap 

Petroleum  and  petroleum  products 

Alcoholic  beverages ■*  •  •  - 

Paper  and  its  products 

Lumber  and  construction  materials 

Wholesale  trade,  not  elsewhere  classified 

Wholesale  trade  not  allocable 

Retail  trade 

Building  materials,  hardware,  and  farm  equipment 

Building  materials  dealers 

Hardware  stores 

Farm  equipment  dealers 

General  merchandise  stores 

Department  stores 

Variety  stores 

Mail  order  houses 

Other  general  merchandise  stores 

Food  stores 

Automotive  dealers 

Motor  vehicle  dealers 

Gasoline  service  stations 

Other  automotive  dealers 

Apparel  and  accessory  stores 

Furniture,  home  furnishings,  ar,d  equipment  stt-res 

Eating  and  drinking  places 

Drug  and  proprietary  stores 

liquor  stores 

Jewelry  stores 

Retail  trade,  not  elsewhere  classified 

Retail  trade  not  allocable 

Wholesale  and  retail  trade  not  allocable 

Footnotes  at  end  of  table. 


32^ 


Business  Returns/1967  •  Samples  and  Limitations 


Table  7.4— ACTIVE  CORPORATION  RETURNS:   RELATIVE  SAMPLING  VARIABILITY  AT  THE  ONE  STANDARD  DEVIATION  LEVEL  OF  SELECTED  ESTIMATES,  BY  INDUSTRY— Con. 


Industry 


Number  of  returnE 


Relative 

sampling 

variability 

(Percent) 


Business  receipts 


Amount 

(  Thousand 


Relative 

sampling 

variability 

fPercenfJ 


(Thousand 
doltara) 


Relative 
sampling 
variability 

(Percent) 


(Thoua^d 


Relative 

sampling 

variability 

(Perctwyt) 


(1) 


(2) 


(3) 


M 


(5) 


(6) 


(V) 


Finance,  insurance,  and  real  estate. 

Finance 

Banking 

Mutual  savings  banks 

Banks  and  trust  companies. 


except  mutual  savings  bajiks. 


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  contracts,  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 i 

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 

Operators,  except  developers,  and  lessors  of  buildings 

Lessors  of  mining,  oil,  and  sijiiilar  property 

Lessors  of  railroad  property 

Lessors  of  real  property,  not  elsewhere  classified 


Subdividers,  developers,  and  operative  builders. 

Agents,  brokers,  and  managers 

Title  abstract  companies 

Other  real  estate 


Services 

Hotels,  rooming  houses,  caaips,  and  other  lodging  places. 

Tourist  courts  and  motels 

Other  lodging  places 


Personal  services 

Laundries,  laundry  services,  cleaning  and  dyeing  plants. 

Photographic  studios 

Other  personal  services ., 

Business  services 

Advertising 

Other  business  services 

Automobile  and  other  repair  services 

Automobile  parking,  repair,  and  other  services 

Repair  services,  except  automobile 

Amusement  and  recreation  services 

Motion  pictures 

Production,  distribution,  and  related  services 

Theaters 

Other  amusement  and  recreation  services 

Medical  and  health  services 

Educational  services 

Other  services 


Nature  of  business  not  allocable. 


399, U5 

104,362 
14,308 

13,824 

48,209 
5,715 

16,470 
2,897 
5,356 

17,771 

4,281 
3,139 

1,142 

37,564 
492 
292 
739 

36,041 

31,045 
6,851 
1,781 

876 
4,194 

24,197 

263,705 

188,026 

1,221 

5,762 

40,514 
22,653 
2,012 
3,473 

220,561 

18,067 

8,928 

9,139 

34,749 

16,844 

2,919 

14,986 

60,818 
9,704 
51,114 

31,120 
22,335 
8,785 

30, 671 
7,095 
3,260 
3,835 

23,576 

10,647 
4,633 

29,856 

15, -'Oo 


0.73 

1.40 
1.40 
2.04 
1.45 

2.18 
2.36 
3.45 
9.00 
6.68 
4.34 

8.18 
9.33 


2.62 

9.43 

29.83 

15.01 

2.70 

3.12 
5.12 


8.36 
3.75 

1.01 

1.17 

15.71 

7.34 


13.05 
9.79 

1.15 
4.01 
5.64 
5.74 

3.19 

4.58 

11.21 

4.92 

2.35 
5.94 

2.58 

3.32 
3.89 
6.46 

3.26 
6.64 
9.94 
8.92 
3.76 

5.47 
8.92 
3.49 

4.94 


71,797,493 

8,586,283 

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 

8,791 

491,951 

55,888,537 
53,406,096 
30,463,136 

6,866,814 
16,076,146 

2,482,441 

7,222,673 
4,845,398 

127, 4&4 

(') 
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 

3,549,325 

492,722 

1,427,767 

16,038,507 

5,696,246 

10,342,261 

4,528,422 
3,293,989 
1,234,433 

6,284,292 
3,142,868 
2,319,283 
823,585 
3,141,424 

2,559,465 

606,365 

5,164,999 


0.35 

1.4* 
1.61 
0.18 
1.66 

2.38 
0.72 
6.48 
2.14 
3.95 
12.04 

5.68 
5.93 

15.76 
6.06 

27.21 

6.16 

0.26 
0.14 


0.48 
4.95 

2.29 

2.51 

17.30 

12.60 

9.90 

6.73 

11.94 

10.73 

1.48 
4.60 
6.81 
6.17 
5.26 
7.41 
12.86 
6.87 

2.55 
4.46 
3.10 

3.67 
4.05 
8.07 

3.15 
4.03 
4.90 


7.33 

10.23 

4".82 


14,877,559 

9,347,449 

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 

3,44.5,266 
3,194,663 
2,255,992 

182,296 
756,375 
250,603 

2,084,84* 
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 
228,061 
741,196 

217,674 

165,670 

52,004 

472,655 
221,2Cr7 
159,316 
61,891 
251,448 

165,836 

35,473 

335,481 


0.33 

O.X 
0.54 
0.26 
0.56 

1.20 
0.52 
2.28 
1.39 
4.15 
8.17 

2.06 
1.91 

10.78 

0.45 

0.39 

6.07 

13.26 

1.41 

0.38 
0.19 


0.79 
4.61 

1.73 

2.17 

3.19 

22.69 

10.50 

4.20 
7.24 
12.56 
10.90 

1.90 

8.33 

14.97 

7.18 

5.57 

7.36 

16.78 

9.27 

2.86 
4.42 
3.48 

5.23 

5.99 

10.76 

3.89 
3.73 
3.88 
8.83 
6.54 

9.43 
16.55 

6.07 


1,730,335 

619,231 

169,968 

72,873 

97,095 

294,924 
49,517 
95,352 
33,527 
44,393 
72,135 

20,607 
16,643 

133,732 
1,126 

122,123 

321,613 
290,502 
163,753 

73,472 
53,277 
31,m 

789,491 

496,039 

10,543 

185 

9,495 

215,350 
49,536 

5,659 

814,520 

136,063 

57,564 

78,499 

61,554 
35,163 

15,188 

214,389 
29,228 
185,161 

62,762 
50,990 
11,772 

191,082 
47,745 
35,540 
12,106 

143,336 

34,968 
24,413 
89,289 


(8) 


1.87 

3.87 
0.92 
0.17 
1.60 

7.17 
0.82 

18.43 
7.43 
"7.22 

15.29 

21.24 
24.85 


n 


(M 


7.69 

8.88 


(') 


(') 


1.63 
1.05 


5.75 
13.54 

2.58 
3.49 
8.52 
7.03 
20.29 

4.90 
10.50 
) 
27.39 

4.25 

8.77 

12.53 

12.11 

13.50 
15.89 


8.10 

20.93 

8.77 

9. OS 
10.03 
20.97 

11.46 
19.53 
25.14 
21.34 
13.83 

17.59 
29.41 
10.48 


^Sample  is  too  small  to  yield  a  reliable  estimate  of  the  sainpling  variability. 
NOTE-  Estimates  are  rounded  and  may  not  add  to  totals. 

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


Section 


8 


CONTENTS 


U.  S.  Individual  Tax  Return,  Form  1040.   327 
Schedule  C,  Profit  (or  Loss)  from  Business  or  Profession,  338 
Schedule  F,  Schedule  of  Farm  Income  and  Expenses,    341 

U.  S.  Partnership  Return  of  Income,  Form  1065,  344 

U.  S.  Small  Business  Corporation  Income  Tax  Return,  Form  1120S,  352 

U.  S.  Corporation  Income  Tax  Return,  Form  1120,    369 


1967  Forms  and 
Instructions 


UaSa  IndiVidUdl  U.S.  Traasury  Department*  Internal  Revenue  Service 
I  n  C  O  in  6  T3  X  R  6  t  U  rn  for  the  year  January  1-December  31.  19&7. 
or  other  taxable  year  beginning  1967,  ending 19 


FIrat  nams  tnd  Inltlil  (It  Joint  return,  uio  tint  names  and  middle  Initials  at  both) 


Hofflg  addran  (Numbar  and  street  or  rani  route) 


City,  town  or  pest  office,  and  State 


Enter  below  name  and  address  used  on  your  return  for  1966  (It  same  as  above,  write  "Same").     If  none  filed,  give  reason, 
tram  sBparate  to  joint  or  joint  to  separate  returns,  enter  1966  names  and  addresses. 


Your  social  securtty  number 


Your  occupation 


Spouse's  social  security  numtw 


Spouse's  occupation 


Your  present  employer  and  address 


Spouse's  present  employer  and  address,  if  joint  return 


Your  Filing  Status — check  only  one: 
la  a  Single 

lb  D    Married  filing  joint  return  (even  it  only  one  had  Income) 

Ic  G  Married  filing  separately.  If  spouse  Is  also  filing  a  return, 

r~  enter  her  (his)  social  security  number  in  spat^  provided  above 

and  give  first  name  here „ 

Id  Q    Unmarried  Head  of  Household 

le  D  Surviving  vi/idow(er)  with  dependent  child 


Income 

£  if  Joint  re- 

£  turn  include 

M  all  Income 

1  of  both 

*  husband 

E  and  wife 


Your  Exemptions     Regular    65orover 
2a  Yourself   .     .     .    D             D 
2b  Spouse    .     .     .    D             D 
3a  First  names  of  your  dependent  children  who  lived  with 
you 


Blind 

^  ,  Enter 
□        number 

^_  [  of  tioxes 

G  )  checked! 


Enter 
number  ^ 

3b  Number  of  other  dependents  (from  page  2,  Part  I,  line  3) 
4    Total  exemptions  claimed i 


u-  Find  tax 
"g  from  table 


s 

a  Figure  tax 

C  using  tai 

Z  "to 

5  schedules 

3 

E 


LYour 
—Tax, 
'    Credits, 
i  and 
f  Pay- 
'E  ments 


°  Balance 
S  Due  or 
u  Refund 


5       Wages,  salaries,  tips,  etc.     If  not  shown  on  attached  Forms  W-2  attach  explanation 


Other  income  (from  page  2,  Part  II,  line  8) 


7       Total  (add  lines  5  and  6) 


Adjustments  to  income  (from  page  2,  Part  III,  line  5) 


Total  income  (subtract  line  8  from  line  7) 


If  you  do  not  itemize  deductions  and  line  9  is  less  than  $5,000,  find  your  tax  from 
tables  in  instructions.     Do  not  use  lines  11a,  b,  c,  or  d.     Enter  tax  on  line  12. 


11a    If  you  itemize  deductions,  enter  total  from  page  2,  Part  IV,  line  17 

If  you  do  not  itemize  deductions,  and  line  9  is  $5,000  or  more  enter  the  larger  of: 
(1)  10  percent  of  line  9;     OR     (2)  $200  ($100  if  married  and  filing  separate  return) 

plus  $100  for  each  exemption  claimed  on  line  4,  above. 
Deduction  under  (1)  or  (2)  limited  to  $1,000  ($500  if  married  and  filing  separately). 


lib  Subtract  line  11a  from  line  9 


lie  Multiply  total  number  of  exemptions  on  line  4,  above,  by  $600 


lid  Subtract  line  lie  from  line  lib.    Enter  balance  on  this  line.    (Figure  your  tax  on  this 
amount  by  using  tax  rate  schedule  on  page  1 1  of  instructions.)    Enter  tax  on  line  12. 


12     Tax  (from  either  Tax  Table,  see  line  10,  or  Tax  Rate  Schedule,  see  lines  lla-lld) 


13     Total  credits  (from  page  2,  Part  V,  line  4) 


14a  Income  tax  (subtract  line  13  from  line  12) 


14b  Tax  from  recomputing  prior  year  investment  credit  (attach  statement) 


15 
16 


Self-employment  tax  (Schedule  C-3  or  F-1) 


Total  tax  (add  lines  14a,  14b,  and  15) 


17 
18 
19 


Total  Federal  income  tax  withheld  (attach  Forms  W-2) 


Excess  F.l.CA  tax  withheld  (two  or  more  employers — see  page  5  of  instr.) 


D  Nonhighway  Federal  gasoline  tax — Forni  4136,  D  Reg.  Inv. — Form  2439 


20     1967  Estimated  lax  payments  (includa  196S  ovannymejit  «llii»iiil  »»  a  cniilil) 


17 


18 


21     Total  (add  lines  17,  18,  19,  and  20) 


22     If  payments  (line  21)  are  less  llian  tax  (line  16),  enter  Balance  Due.    Pay  In  full  with  this  return 


23     If  payments  (line  21)  are  larger  than  tax  (line  16),  enter  Overpayment 


24     Amount  of  line  23  you  wish  credited  to  1968  Estimated  Tax 


25     Subtract  line  24  from  23.  Apply  to:  n  U.S.  Savings  Bonds,  with  excess  refunded  or  D  Refund  only 


Under  penalties  of  periury,  I  declaro  that  I  liava  examined  ttila  return.  Including  accompanying  schedules  and  statements,  end  to  the  best  of  my  knowledge  end  iMllaf  It  Is 
true,  correct,  end  complete.     If  prepared  by  a  person  other  than  taxpayer,  his  decierstlon  is  based  on  all  information  of  which  he  has  eny  knowledge. 


Sign^ 
here^ 


S'pouM'9 signihi're  (If  nflng  [oiVtfy,  Bb'fH'muVt  siin'wiiiroV^^ 


Signature  of  preparer  other  than  taxpayer 


327 


328 


Business  Returns/1967  •  Forms  and  Instructions 


B^rnH  Excniptiuns      Complete  only  tor  dependents  claimed  on  line  3b,  page  1 

Form 

1040— 1967— Pag*  2 

(I)  NAME  (If  mora  space  is  n««dad  attach  schsduie) 

1     

(b)  RalaUonshIp 

(c)Monthsllvadinyour 
homa.  II  born  or  died  dur- 
ing ywr  write  "B"  or"D" 

(d)  Did  depend- 
ent have  Income 
of  }600  or  moral 

(•)  Amount  YOU  furnlihed 
for  dependent's  support 
If  100%  writs  "Air 

$ 

(f)  Amount  furnished 
by  OTHERS  Indud- 
Irs  depMdwt 

« 

2    

3  Total  number  of  dependents  listed  above.     Enter  here  and  on  page  1,  line  3b 


I 1 


income  from  sourcesother  than  wages,  etc. 

la  Gross  dividends  and  other  distributions  on  stock  (list  payers 
and  amounts— write  (H),  (W),  (J),  for  stock  held  by  husband,  wife,  or 
jointly)  


Total  line  la    .     . 

lb  Exclusion  (see  instructions). 

Ic  Capital    gain    distributions 
(see  page  6  of  instructions). 

Id  Nontaxable  distributions 
(see  page  6  of  instructions). 

le  Total  (add  lines  lb,  Ic,  and  Id) .     .     .     . 

If  Taxable  dividends  (line  la  less  line  le — 

not  less  than  zero) ► 


Interest  (list  payers  and  amounts  below) 

Earnings   from   savings   and   loan   assoc.   and   credit   unions. 


Other  interest  (banks,  bonds,  tax  refunds,  etc.) 


2  Total  interest  income >■ 


3  Pensions  and  annuities,  rents  and  royalties,  part- 
nerships, estates  or  trusts,  etc.  (attach  Sch.  B)  . 

4  Business  Income  or  loss  (attach  Schedule  C)  .     . 

5  Sale  or  exchange  of  property  (attach  Schedule  D)  . 

6  Farm  Income  or  loss  (attach  Schedule  F)  .     .     ■ 


MIscellanaous  income  (state  nature  and  source) 


7  Total  miscellaneous  income 


8  TOTAL  (add  lines  If,  2,  3,  4,  5,  6,  and  7)  . 
Enter  here  and  on  page  1,  line  6.     .     .     ► 


Adjustments  to  income 

1  "Sick  pay"  if  included  in  line  5,  page  1  (at- 
tach Form  2440  or  other  required  statement)  . 

2  Moving  expenses  (attach  Form  3903)  .     . 

3  Employee  business  expense  (attach  Form 
2106   or  other  statement)   ..... 

4  Payments  by  self-employed  persons  to  re- 
tirement plans,  etc.  (attach  Form  2950SE)  . 

5  TOTAL  ADJUSTMENTS  (lines  1  through  4). 
Enter  here  and  on  page  1,  line  8     .     .     ^ 


Itemized  ded  UCtions— Use  only  if  you  do  not  Ufa 

tax  table  or  standard  deduction. 
Medical  and  dental  expense  (not  compensated  by  insurance  or 
otherwise) — Attach  itemized  list. 

1  One-half  (but  not  more  than  $150)  of  In- 
surance premiums  for  medical  care    .     . 

2  Total  cost  of  medicine  and  drugs    .     .     . 

3  Enter  1%  of  line  9,  page  1 

4  Subtract  line  3  from  line  2  (not  less  than  zero) 

5  Other  medical,  dental  expenses  (include 
balance  of  insurance  premiums  for  medi- 
cal care  not  deductible  on  line  1)    .     .     . 

6  Total  (add  lines  4  and  5) 

7  Enter  3%  of  line  9,  page  1 

8  Subtract  line  7  from  line  6  (not  less  than  zero)  . 

9  Total  (add  lines  1  and  8) ►r 


Contributions. — Cash — Including  checks, 
(itemize)  


money   orders,    etc. 


10  Total  cash  contributions 

11  Other  than  cash  (see  Instructions  for  required 
statement).  Enter  total  of  such  Items  here  . 

12  Carryover  from  prior  years  (m  pifa  8  of  tnitr.) 

13  Total  contributions  (add   lines  10,   11, 
and  12 — see  instructions  for  limitation)  ► 


Taxes. — Real  estate ,     . 

State  and   local  gasoline 

General  sales  (see  page  IS  of  Instructions)  . 

State  and  local  Income 

Personal   property 

14  Total  taxes ► 


interest  expense. — Home  Mortgage  . 
Other  (itemize) 


15  Total  Interest  expense ► 


Miscellaneous  deductions. — (see  page  9  of  instructions) . 


16  Total  miscellaneous 


17  TOTAL  DEDUCTIONS  (add  lines  9,  13,  14, 
15,  and  16).  Enter  here  and  on  page  1,  line  Ua.  >■ 


Credits 

1  Retirement  income  credit  (Schedule  B)  . 

2  Investment  credit  (Form  3468)  .... 

3  Foreign  tax  credit  (Form  1116)  .... 

4  TOTAL  CREDITS  (for  page  1,  line  13)  .     ► 


EXPENSE   ACCOUNTS — If   you    had    an    axpenta    altowanca   or   chargad 
expenses  to  your  employar,  chack  here  Q  and  «aa  page  7  of  Instruction*. 


■tr  us.  acmunam  prihtins  office  r  iot— o-2eo-«oi 


•M— 10— 7<tw-> 


Business  Returns/1967  •  Forms  and  Instructions 


329 


The  return  form  in  the  package  shows  your  name  and  address  on  a  special  two-part  label.  Please  file  your 
return  on  this  form.  Should  the  form  become  mutiiated  or  otherwise  unusable,  please  remove  the  top  label 
and  attach  it  to  the  return  that  you  file.  !f  someone  else  prepares  your  return,  ask  him  to  use  the  pre- 
addresser)  return  or  label.  If  you  are  required  to  file  a  Declaration  of  Estimated  Tax,  Form  1040-ES,  the 
top  part  of  the  label  may  be  used  to  address  that  form. 

The  package  also  contains  an  envelope  which  you  should  use  to  mail  your  return  if  you  are  due  a  refund. 
Your  return  will  then  go  directly  to  the  Regional  Service  Center  where  refunds  are  made.  If  you  are  not  due 
a  refund,  mail  your  return  to  the  office  shown  on  page  iO  of  the  instructions.  However,  if  you  live  in 
Alabama,  Florida,  Georgia,  Mississippi,  North  Carolina,  South  Carolina,  or  Tennessee,  you  should  use  the 
envelope  to  send  your  return  to  the  Service  Center  whether  or  not  you  are  due  a  refund. 

i^^^l.^|.x^    /Pages  B-1,  B-2,  and  B-3  apply  to  Schedule  B  (Form  1040)  and  are  not  included  with  all\ 
V^vlllv^lllO    Vinstructions-    If    you    need    these    pages   they   are    available    from    the    District    Director,/ 


About  the 

Tax  Return 

Package 

Mailed  You. 


Addresses  of  District  Directors' 

Offices  and  Internal  Revenue 

Service  Centers,  10 
Annuities,  B— 1 
Attachments  to  the  Return,  3 
Birth  or  Death  of  Dependent,  4 
Blindness — Proof  of,  4 
Capital  Gain  Distributions,  6 
Care  of  Children  and  Other 

Dependents,  9 
Casualty  Losses  and  Thefts,  9 
Changes  in  Marital  Status,  3 
Contributions,  8 
Credit  for  Federal  Taxes  on 

Gasoline  and  Lubricating  Oil,  5 
Credit  for  Taxes  Paid  by  Regulated 

Investment  Companies,  5 
Death — In  Case  of,  4 
Death  Benefit  Exclusion,  B-1 
Deceased  Taxpayers,  3 
Dependents — Children  and  Other,  4 
Student  Child,  4 
Support  by  More  Than  One 
Taxpayer,  4 
Depreciation,  B-2 
Dividends  and  Other  Distributions 

on  Stock,  5 
Dividends  Exclusion,  5 
Earned  Income  From  Outside  U.S.,  3 
Employee  Business  Expenses: 
Additional  Information,  7 


Deductible  Expenses  and  Excess 

Payments,  7 
Employee  Business  Expenses 

and  Employer  Payments,  7 
Reporting  Deductions  and 
Excess  Payments,  7 
Estates  and  Trusts — Income  From, 

B-2 
Estimated  Tax; 
Declarations,  5 
Additional  Charge  for  Under- 
paying Your  Tax  During 
Year,  5 
Excess  F.I.C.A.  Tax  Withheld— 
Two  or  More  Employers,  5 
Exemptions:    For  You,  4 

For  Your  Wife,  4 
For  Your  Children  and 
Other  Depend- 
ents, 4 
Expenses  for  Education,  9 
Federal  Income  Tax  Withheld,  5 
Figure  Your  Tax  Using  Tax  Rate 

Schedules,  5 
Find  Your  Tax  From  Tax  Tables,  5 
Form  W-2  Missing  or  Incorrect,  3 
How  to  Pay,'  3 
Income  To  Be  Reported,  4 
Income  Which  Should  Not  Be 

Reported,   4 
Instructions  for: 

Page  1  of  Form  1040,  4 


Page  2  of  Form  1040,  5 
Schedule  B  (Form  1040),  B-1 
Itemized  Deductions.  7 
Interest  Deduction,  8 
Interest  Income,  6 
Joint  Return — Advantages  of,  3 

How  to  Prepare,  3 
Married  Persons — Joint  or 

Separate  Returns,  3 
Medical  and  Dental  Expenses,  7 
Members  of  Armed  Forces,  3 
Military  Combat  Pay  Exclusion,  5 
Miscellaneous  Deductions,  9 
Miscellaneous  Income,  6 
Moving   Expenses,   6 
Nontaxable  Distributions,  6 
Net  Operating  Loss,  6 
Other  Itemized  Deductions,  9 
Partnerships,  Estates  or  Trusts. 

etc.,   B-1 
Pensions  and  Annuities,  B-1 
Railroad  Retirement  Tax  on  Tip 

Income,   5 
Refund  Under  $1,  3 
Rents,   B-1 
Reporting  Your  Income,  4 

Payments  in  Merchandise,  etc.. 
Meals  and  Living  Quarters,  4 
Retirement  Income  Credit,  B-3 
Rounding  Off  to  Whole  Dollars,  3 


Royalties,  B-1 

Sale  or  Exchange  of  Property,  6 

Separate  Return — How  to 

Prepare,  3 
Sick  Pay  Exclusion.  6 
Small  Business  Corporations,  B-2 
Social  Security  Number,  3 
Social  Security  Tax  on  Tip 

Income,   5 
State  Gasoline  Tax  Table,  9 
State  Sales  Tax  on  Automobiles,  15 
State  Sales  Tax  Tables,  15 
Tax  Due  Under  $1,  3 
Tax  From  Recomputing  Prior 

Year     Investment  Credit,  5 
Tax  Rate  Schedules,  11 
Tax  Tables,  12,  13,  14 
Taxes;    You  Can  Deduct,  8 

You  Cannot  Deduct,  8 
Trusts,  B-2 

Unmarried  Head  of  Household,  3 
Use  of  Form  1040.  2 
Use  of  Form  lO-lOA,  2 
Wages,  Salaries,  Tips,  etc.,  4 
When  and  Where  to  File,  3 
Whereto  Get  Forms,  3 
Who  Must  File  a  Tax  Return,  2 
Income  Less  Than  $600,  2 
If  65  or  Over,  2 
Widows  and  Widowers,  3 


'^^»^^^^^^^^^^^^MVM^VMW^^^^^^^^>^^^^^^^^^^^^^^^^^^^^»'*^»'^^»^^«^^^>^^^V^»»^V^^^^^^»'^^^^^»^^^^^^^^>^^^^ 


Use  of  Form  1040A 

You  may  use  Form  1040 A,  if:  (1)  Your 
income  was  less  than  $10,000,  AND  (2) 
it  consisted  of  wages  subject  to  withhold- 
ing tax  and  not  more  than  $200  total  of 
other  wages,  interest,  and  dividends, 
AND  (3)  Instead  of  item/zing  deductions, 
you  wish  to  use  the  Tax  Table  or  take  the 
standard  deduct/on. 

The  instructions  for  Form  1040A  pro- 
vide further  information  about  its   use. 

Use  of  Form  1040 

Generally,  if  your  income  was  entirely 
from  salary,  wages,  interest,  dividends, 
and  sources  other  than  those  for  which 
schedules  (B,  C,  D,  and  F)  are  required, 
you  will  need  only  Form  1040.  You  can 
use  it  whether  you  take  the  standard  de- 
duction or  itemize  your  deductions. 

Schedules  and  forms  which  may  be 
required  in  addition  to  Form  1040 
include: 

Page  2/General  Instructions 


Schedule  B  for  income  from  pensions, 
annuities,  rents,  royalties,  partner- 
ships, estates,  trusts,  etc.; 

Schedule  C  for  income  from  a  person- 
ally owned  business; 

Schedule  D  for  income  from  the  sale 
or  exchange  of  property; 

Schedule  F  for  income  from  farming; 

Schedule  G  for  income  averaging; 

Form  1310,  Statement  of  Claimant  to 
Refund    Due — Deceased    Taxpayer; 

Form  2106,  Statement  of  Employee 
Business  Expenses; 

Form  2120,  Multiple  Support  Dec- 
laration; 

Form  2210,  Statement  Relating  to  Un- 
derpayment of  Estimated  Income 
Tax  by  Individuals; 

Form  2440,  Statement  to  Support  Ex- 
clusion of  Sick  Pay; 

Form  2441,  Statement  of  Expenses  for 
Care  of  Children  and  Certain  Other 
Dependents; 

Form  3903,  Moving  Expense  Adjust- 
ment; 

Form  4136,  Computation  of  Credit  for 


Federal  Tax  on  Gasoline  and  Lubri- 
cating Oil;  and 

Form  4137,  Computation  of  Social 
Security  Tax  on  Unreported  Tip  In- 
come. 

Obtain  these  schedules  and  forms,  as 
well  as  other  supporting  schedules,  from 
the  District  Director. 

Who  Must  File  a  Tax  Return. — Every  cit- 
izen or  resident  of  the  United  States — 
whether  an  adult  or  minor — who  had 
$600  or  more  income  must  file;  except 
that  if  you  are  65  or  over,  you  must  file 
if  you  had  an  income  of  $1,200  or  more. 

If  you  had  an  income  of  less  than  these 
amounts,  you  should  file  a  return  to  get 
a  refund  if  tax  was  withheld.  Generally,  a 
married  person  with  income  less  than  her 
(his)  personal  exemption  will  be  subject 
to  the  smaller  tax  or  get  the  larger  re- 
fund by  filing  a  joint  return. 

You  must  also  file  a  timely  return  to 
obtain  a  refund  of  Federal  excise  taxes 
on  gasoline  and  lubricating  oil  used  for 
nonhighway  purposes.  (See  Form  4136.) 

c59— 16— 79726-1 


330 


Business  Returns/ 1967  •  Forms  and  Instructions 


Earned  Income  From  Sources  Outside  the 
United  States. — To  determine  wliether  an 
income  tax  return  must  be  filed,  you  must 
compute  income  without  regard  to  tiie  ex- 
clusion provided  for  income  earned  from 
sources  outside  tiie  United  States.  If  you 
received  such  income  and  believe  it  is 
excludable  for  income  tax  purposes,  at- 
tach Form  2555  to  your  return. 
Social  Security  Number. — Be  sure  to  en- 
ter your  number  in  the  space  provided, 
exactly  as  shown  on  your  card.  If  you  are 
married,  be  sure  to  enter  the  number  of 
your  wife  (husband). 

If  you  need  a  number,  file  application 
Form  SS-5  with  the  local  office  of  the 
Social  Security  Administration.  File  the 
application  early  to  make  certain  you  re- 
ceive your  card  before  the  deadline  for 
filing  your  return.  If  you  file  an  applica- 
tion but  do  not  receive  your  card  by  that 
date,  file  your  return  and  enter  "Applied 
for"  in  the  space  provided  for  the  number. 

Members  of  Armed  Forces. — A  member 
of  the  Armed  Forces  should  give  his  name, 
social  security  number,  permanent  home 
address  and  serial  number. 

When  and  Where  to  File. — Please  file  as 
early  as  possible  with  one  of  the  addresses 
shown  in  the  mailing  Instructions  on  page 
10.  File  your  return  on  or  after  January  1, 
1968,  but  not  later  than  April  15,  1968. 

U.S.  citizens  with  foreign  addresses, 
except  A.P.O.  and  F.P.O.  addresses,  and 
all  U.S.  citizens  excluding  income  under 
sections  911  (earned  income  from  sources 
without  the  United  States)  and  931  (in- 
come from  sources  within  possessions  of 
the  United  States)  should  file  with  the 
Director  of  International  Operations,  In- 
ternal Revenue  Service,  Washington,  D.C. 
20225. 

Taxpayers  with  Puerto  Rico  addresses 
and  all  taxpayers  excluding  income  under 
section  933  (income  from  sources  within 
Puerto  Rico)  should  file  with  the  Director 
of  International  Operations,  U.S.  Internal 
Revenue  Service,  Ponce  de  Leon  Avenue 
and  Bolivia  Street,  Hato  Rey,  Puerto  Rico 
00917. 

How  to  Pay. — The  balance  of  tax  shown 
to  be  due  on  page  1,  line  22,  Form  1040, 
must  be  paid  in  full  with  your  return  if  it 
amounts  to  $1  or  more.  Make  checks  or 
money  orders  payable  to  "Internal  Reve- 
nue Service."  Please  write  your  social 
security  number  on  your  check  or  money 
order. 

Tax  Due  or  Refund  Under  $1. — Balances 
due  of  less  than  $1  need  not  be  paid,  and 
overpayments  of  less  than  $1  will  be  re- 
funded only  upon  separate  application. 
Rounding  Off  to  Whole  Dollars. — The 
money  items  on  your  return  and  sched- 
ules may  be  shown  in  whole  dollars.  This 
means  that  you  eliminate  any  amount  less 
than  50  cents,  and  increase  any  amount 
from  50  cents  through  99  cents  to  the 
next  higher  dollar. 

Deceased  Taxpayers. — Where  a  person 
died  in  1967,  or  in  1968  before  filing  a 
return  for  1967,  the  executor,  administra- 
tor, or  surviving  wife  (husband)  must  file 
a  return  for  the  decedent.  An  executor  or 
administrator  may  elect  to  file  a  joint  re- 
turn with  the  surviving  wife  (husband).  If 
an  executor  or  administrator  has  not  been 
appointed,  the  survivor  may  file  a  joint 
return  and  indicate  that  she  (he)  is  filing 
as  surviving  wife  (husband)  in  the  signa- ' 
ture  area  of  the  return. 

Enter  the  date  of  death  in  the  name 
and  address  area  of  the  return.  If  a  re- 

eSe— la — 79720-1 


fund  is  due,  attach  Form  1310,  State- 
ment of  Claimant  to  Refund  Due — De- 
ceased Taxpayer. 

Where  to  Get  Forms.- — As  far  as  practical, 
the  forms  are  mailed  directly  to  taxpayers. 
Additional  forms  may  be  obtained  from 
any  Internal  Revenue  Service  office,  and 
also  at  many  banks  and  post  offices. 

Attachments  to  the  Return. — All  applica- 
ble items  of  income,  adjustments,  tax 
computation  and  deductions  should  be 
filled  m  on  the  official  return  forms  and 
schedules.  If  more  space  is  needed  at- 
tach statements  following  the  format  of 
the  official  forms  and  attach  them  in  the 
same  order.  The  totals  indicated  on  the 


supporting  statements  should  also  be 
entered  on  the  proper  lines  of  the  official 
forms. 

The  computations  of  social  security 
self-employment  tax  and  earnings  must 
be  submitted  on  the  official  forms.  Sched- 
ules C-3  and  F-1.  The  computation  of 
employee  F.I.C.A.  tax  on  unreported  tips 
must  be  submited  on  the  official  Form 
4137. 

Form  W-2  Missing  or  Incorrect. — Only 
your  employer  can  issue  or  correct  a 
Form  W-2.  If  you  have  not  received  a 
Form  W-2  from  your  employer  by  Jan- 
uary 31,  or  the  Form  W-2  he  gave  you 
is  incorrect,  contact  him  as  soon  as 
possible. 


Married  Persons — Joint  or  Separate  Returns 


Advantages  of  a  Joint  Return. — Generally, 
it  is  advantageous  for  a  married  couple 
to  tile  a  joint  return.  There  are  benefits 
in  figuring  the  tax  on  a  joint  return,  which 
often  result  in  a  lower  tax  than  would  re- 
sult from  separate  returns. 
How  To  Prepare  a  Joint  Return.- — You 
must  include  all  income,  exemptions  and 
deductions  of  both  husband  and  wife.  In 
the  return  heading,  list  both  names,  in- 
cluding middle  initials.  (For  example: 
"John  F.  and  Mary  L.  Doe.")  Both  must 
sign  the  return  unless  the  husband  is  a 
serviceman  in  the  Vietnam  combat  zone. 
In  this  instance,  the  wife  should  write  in 
the  space  provided  for  her  husband's  sig- 
nature that  he  is  in  the  military  service  in 
Vietnam. 

A  husband  and  wife  may  file  a  joint  re- 
turn even  though  one  of  them  had  no 
income.  A  joint  return  may  not  be  filed  if 
either  husband  or  wife  was  a  nonresident 
alien  at  any  time  during  the  taxable  year. 

When  a  joint  return  is  filed,  each  as- 
sumes full  legal  responsibility  for  the  en- 
tire tax,  and  if  one  fails  to  pay,  the  other 
must  pay  it. 

How  To  Prepare  a  Separate  Return. — 
Separate  returns  may  be  filed  by  hus- 
band and  wife  where  each  has  income  of 
his  own.  In  such  case  each  should  report 
his  or  her  own  income,  exemptions,  and 
deductions  in  separate  returns.  Only  the 
name  of  the  filer  should  be  entered  in  the 
name  and  address  area  of  the  return. 
Check  the  box  "Married  filing  separately," 
page  1,  line  Ic  of  the  return,  write  wife's 
(husband's)  first  name  in  space  provided, 
and  enter  both  social  security  numbers 
in  spaces  to  right  of  name  and  address 
area.   When   filing  separate   returns,  the 


Special  Computations 

Unmarried  Head  of  Household. — The  law 

provides  special  tax  rates  for  any  indi- 
vidual who  qualifies  as  a  "Head  of  House- 
hold." (See  Schedule  III,  page  11,  and 
Tax  Table  B,  page  13.)  Only  the  follow- 
ing persons  may  qualify:  (a)  one  who  is 
unmarried  (or  legally  separated)  at  the 
end  of  the  taxable  year,  or  (b)  one  who 
is  married  at  the  end  of  the  year  to  an 
individual  who  was  a  nonresident  alien 
at  any  time  during  the  taxable  year.  In 
addition,  you  must  iiave  furnished  over 
half  of  the  cost  of  maintaining  as  your 
home  a  household  which  during  the  en- 
tire year,  except  for  temporary  absence, 
was  occupied  as  the  principal  place  of 
abode  and  as  a  member  of  such  house- 


husband  and  wife  should  each  claim  the 
allowable  deductions  paid  with  his  or  her 
own  funds.  (In  community  property 
States,  deductions  resulting  from  pay- 
ments made  out  of  funds  belonging  jointly 
to  husband  and  wife  may  be  divided  half 
and  half.  See  Document  No.  5192,  Com- 
munity Property,  available  at  the  District 
Director's  office.) 

If  one  itemizes  and  claims  actual  de- 
ductions, then  both  must  do  so.  If  one 
uses  the  10  percent  standard  deduction, 
the  other  may  not  use  the  minimum 
standard  deduction  which  for  a  separate 
return  is  $100  plus  $100  for  each  exemp- 
tion claimed  on  line  4,  page  1. 

A  separate  return  may  also  be  filed 
where  only  the  husband  or  wife  had  in- 
come. Enter  only  the  name  of  the  one 
having  income  in  the  name  and  address 
area.  Check  the  box  "Married  filing  sepa- 
rately," page  1,  line  Ic  of  the  return.  To 
claim  the  exemption  for  your  wife  or  hus- 
band, check  the  boxes  on  page  1,  line  2. 
Changes  In  Marital  Status. — If  you  are 
married  at  the  end  of  your  taxable  year, 
you  are  considered  married  for  the  entire 
year.  If  you  are  divorced  or  legally  sepa- 
rated on  or  before  the  end  of  your  tax- 
able year,  you  are  considered  single  for 
the  entire  year. 

If  your  wife  or  husband  died  during 
the  year,  you  are  considered  married. for 
the  entire  year.  Generally,  a  joint  return 
may  be  filed  for  the  year,  provided  you 
have  not  remarried  before  the  end  of 
the  year.  You  may  also  be  entitled  to  the 
benefits  of  a  joint  return  for  the  2  years 
following  the  death  of  your  husband  or 
wife.  (See  "Widows  and  Widowers,"  under 
"Special  Computations,"  below.) 


hold  by  (1)  any  related  person  other  than 
your  unmarried  child  or  stepchild  (see  list 
on  page  4)  for  whom  you  are  entitled  to 
a  deduction  for  an  exemption,  unless  the 
deduction  arises  from  a  multiple  support 
agreement,  or  (2)  your  unmarried  child, 
grandchild,  or  stepchild,  even  though 
such  child  is  not  a  dependent. 

■  The  home  you  maintain  for  your 
father  and  mother  need  not  be  your  resi- 
dence. 

Widows  and  Widowers. — Under  certain 
conditions,  a  taxpayer  whose  husband  (or 
wife)  has  died  during  either  of  her  two 
preceding  taxable  years  may  compute  her 
tax  by  including  only  her  income,  exemp- 
tions, and  deductions,  but  otherwise  com- 

General  Instructions — Con. /Page  3 


Business  Returns/1967  •  Forms  and  Instructions 


331 


puting  the  tax  as  if  a  joint  return  were  be- 
ing filed.  (See  Scliedule  II,  page  11,  and 
Tax  Table  B,  page  13.)  However,  the  ex- 
emption for  the  decedent  may  be  claimed 
only  for  the  year  of  death. 

The  conditions  are  that  the  taxpayer 
(a)  must  not  have  remarried,   (b)  must 


maintain  as  her  home  a  household  which 
is  the  principal  place  of  abode  of  her  child 
or  stepchild  for  whom  she  is  entitled  to  a 
deduction  for  an  exemption,  and  (c)  must 
have  been  entitled  to  file  a  joint  return 
with  her  husband  (or  his  wife)  for  the  year 
of  death. 


Reporting  Your  Income 

All  income  in  whatever  form  received  which  is  not  specifically  exempt  must  be  included 
in  your  income  tax  return,  even  though  it  may  be  offset  by  adjustments  or  deductions. 
Examples  are  given  below. 

Alimony,  separate  maintenance  or  support 
payments  received  from  (and  deductible 
by)  your  husband  (or  wife). 
Prizes  and  awards  (contests,  raffles,  etc.). 
Refunds  of  State  and  local  taxes  (principal 
amounts)  if  deducted  in  a  prior  year  and 
resulted  in  tax  benefits. 

Examples  of  Income  Which  Should 
Not  Be  Reported 

Disability  retirement  payments  and  other  ben- 
efits  paid   by  the  Veterans  Administration. 

Dividends  on  veterans'  insurance. 

Life  insurance  proceeds  upon  death. 

Workmen's  compensation,  insurance,  dam- 
ages, etc.,  for  injury  or  sickness. 

Interest  on  State  and  municipal  bonds. 

Federal  Social  Security  benefits. 

Railroad  Retirement  Act  benefits. 

Gifts,  inheritances,  bequests. 


Examples  of  Income  Which  Must  Be  Reported 

Wages,  salaries,  bonuses,  commissions,  fees, 
tips,  and  gratuities. 

Dividends. 

Earnings  (interest)  from  savings  and  loan  as- 
sociations, mutual  savings  banks,  credit 
unions,  etc. 

Interest  on  tax  refunds. 

Interest  on  bank  deposits,  bonds,  notes. 

Interest  on  U.S.  Savings  Bonds. 

Profits  from   business  or  profession. 

Your  share  of  partnership  profits. 

Profits  from  sales  or  exchanges  of  real  estate, 
securities,  or  other  property. 

Pensions,  annuities,  endowments. 

Rents  and  royalties. 

Your  share  of  estate  or  trust  income. 

Employer  unemployment  benefits  (S.U.B.). 


^^^^^^<^^^»^M^^^^WV^^W^^V^^V^^^^W»^^^<^^^^^^^^^'^»^^^^^^^^^^^^^^'^^^^^^^^^ 


Instructions  for  Page  1  of  Form  1040 


Exemptions  ($600  for  Each  Allowable 
Exemption) 

Line  2 — ^You  and  Wife 

For  You. — You,  as  the  taxpayer,  are  al- 
ways entitled  to  at  least  one  exemption. 
If,  at  the  end  of  your  taxable  year,  you 
were  either  blind  or  65  or  over,  you  get 
two  exemptions.  If  you  were  both  blind 
and  65  or  over,  you  get  three  exemptions. 
Be  sure  to  check  the  appropriate  boxes. 
Age  and  blindness  are  determined  as  of 
December  31,  1967.  Your  age  is  deter- 
mined on  the  day  before  your  actual  birth- 
day. Thus,  if  your  65th  birthday  was  on 
January  1,  1968,  you  get  the  additional 
exemption  for  age  on  your  return  for 
1967. 

For  Your  Wife. — An  exemption  is  allowed 
for  your  wife  (or  husband)  if  you  and  she 
are  filing  a  joint  return.  If  you  file  a  sep- 
arate return,  you  may  claim  her  ex- 
emptions only  ifshe  had  no  income  and 
was  not  the  dependent  of  another  tax- 
payer. You  are  not  entitled  to  an  exemp- 
tion for  your  wife  on  your  return  if  she 
files  a  separate  return  for  any  reason. 
(For  example,  to  obtain  a  refund  of  tax 
withheld  where  her  income  is  less  than 
$600.)  Otherwise,  your  wife's  exemptions 
are  like  your  own — one,  if  she  was 
neither  blind  nor  65  or  over;  two,  if  she 
was  either  blind  or  65  or  over;  three,  if 
she  was  both  blind  and  65  or  over. 

In  Case  of  Death. — If  your  wife  or  hus- 
band died  during  1967,  the  number  of 
her  or  his  exemptions  is  determined  as 
of  the  date  of  death. 

Proof  of  Blindness. — If  totally  blind,  a 
statement  to  that  effect  must  be  attached 

Page  4/General  Instructions— Con. 


to  the  return.  If  partially  blind,  attach  a 
statement  from  a  qualified  physician  or  a 
registered  optometrist  that  (a)  central 
visual  acuity  did  not  exceed  20/200  in 
the  better  eye  with  correcting  lenses,  or 
(b)  that  the  widest  diameter  of  the  visual 
field  subtends  an  angle  no  greater  than 
20 

Line  3 — Children,  Other  Dependents 

Enter  on  line  3a  the  first  names  and 
the  total  number  of  your  dependent  chil- 
dren who  lived  with  you  during  1967. 

Enter  on  line  3b  the  total  number  of 
dependents  from  page  2,  Part  I,  line  3  of 
your  return. 

Each  child,  stepchild  and  other  de- 
pendent claimed  must  meet  all  of  the  fol- 
lowing tests: 

1.  Income. — Received  less  than  $600 
income.  (If  the  child  was  under  19  or  was 
a  student,  this  limitation  does  not  apply.) 

2.  Support. — Received  more  than  half 
of  his  or  her  support  from  you  (or  from 
husband  or  wife  if  a  joint  return  is  filed). 
(See  definition  of  support  on  this  page.) 

3.  Married  Dependents. — Did  not  file  a 
joint  return  with  her  husband  (or  his 
wife). 

4.  Nationality. — Was  either  a  citizen  or 
resident  of  the  United  States  or  a  resi- 
dent of  Canada,  Mexico,  the  Republic  of 
Panama  or  the  Canal  Zone;  or  was  an 
alien  child  adopted  by  and  living  with  a 
United  States  citizen  abroad. 

5.  Relationship. — EITHER  (a)  for  your 
entire  taxable  year  had  your  home  as  his 
principal  place  of  abode  and  was  a  mem- 
ber of  your  household;  OR  (b)  was  re- 
lated to  you  (or  to  husband  or  wife  if  a 
joint  return  is  filed)  in  one  of  the  follow- 
ing ways: 


Child'  Stepbrother  Son-in-law 

Stepchild       Stepsister  Daughter-in-law 

Mother  Stepmother  The  following  if  re 

Father  Stepfather  lated  by  blood: 

Grand-  Mother-in-law  Uncle 

parent        Father-in-law  Aunt 

Brother  Brother-in-law         Nephew 

Sister  Sister-in-law  Niece 

Grandchild 

"Includes  a  child  who  is  a  member  of  your 
household  if  placed  with  you  by  an  author- 
ized placement  agency  for  legal  adoption. 

Definition  of  Support. — Support  in- 
cludes food,  shelter,  clothing,  medical 
and  dental  care,  education,  and  the  like. 
Generally,  the  amount  of  an  item  of  sup- 
port will  be  the  amount  of  expense  in- 
curred by  the  one  furnishing  such  item. 
If  the  item  of  support  furnished  by  an 
individual  is  in  the  form  of  property  or 
lodging,  it  will  be  necessary  to  measure 
the  amount  of  such  item  of  support  in 
terms  of  its  fair  market  value.  In  com- 
puting the  amount  of  support  include 
amounts  contributed  by  the  dependent 
for  his  own  support  including  also 
amounts  ordinarily  excludable  from  in- 
come. (For  example,  social  security 
benefits.) 

In  figuring  whether  you  provide  more 
than  half  of  the  support  of  your  child  who 
is  a  student,  you  may  disregard  amounts 
received  by  him  as  scholarships. 
Divorced  or  Separated  Parents. — For  new 
rules  on  dependency  exemptions  for  your 
children  if  you  are  divorced  or  separated 
see  Document  5013,  Personal  Exemp 
tions,  which  is  available  at  the  District 
Director's  office. 

Birth  or  Death  of  Dependent. — You  can 
claim  a  full  $600  exemption  for  a  de- 
pendent who  was  born  or  died  during  the 
year  if  the  tests  for  claiming  an  exemp- 
tion for  such  dependent  are  met  for  the 
part  of  the  year  during  which  he  was 
alive. 

Support  by  More  Than  One  Taxpayer. — 

If  two  or  more  persons  contributed  to- 
ward the  support  of  an  individual,  see 
Form  2120,  Multiple  Support  Declaration. 

Line  5 — Wages,  Salaries,  Tips,  etc. — Re- 
port the  full  amount  of  wages,  salaries, 
fees,  commissions,  tips,  bonuses  and 
other  payments  for  your  personal  serv- 
ices received  from  your  employer,  even 
though  taxes  and  other  amounts  have 
been  withheld.  If  an  amount  appears  on 
Form  W-2  in  the  box  captioned  "Other 
compensation  paid  in  1967,"  add  this 
amount  to  the  amount  shown  in  the  box 
captioned  "Wages  paid  subject  to  with- 
holding in  1967,"  and  include  the  total 
with  other  payments  reported  on  this 
line.  Also  include  wages  for  which  you 
did  not  receive  a  Form  W-2.  (See  page  7 
for  treatment  of  reimbursed  employee 
business  expenses.) 

Tips  reported  to  your  employer  are  in- 
cluded as  wages  on  Form  W-2.  Tips  not 
reported  to  your  employer  are  to  be  in- 
cluded with  other  amounts  on  this  line 
(See  Form  4137). 

Payment  in  Merchandise,  etc. — If  you  are 
paid  in  whole  or  in  part  in  merchandise, 
services,  stock,  or  other  things  of  value, 
determine  the  fair  market  value  of  such 
items  and  include  it  in  your  wages. 

Meals  and  Living  Quarters. — Employees 
who,  as  a  matter  of  choice,  receive  meals 
and  lodging  from  their  employers, 
whether  or  not  designated  as  wages, 
must  include  the  fair  market  value  in 
income. 


332 


Business  Returns/1967  •  Forms  and  Instructions 


However,  if,  for  the  convenience  of 
your  employer,  your  meals  are  furnished 
at  your  place  of  employment  or  you  are 
required  to  accept  lodging  at  your  place 
of  employment  as  a  condition  of  your 
employment,  do  not  report  the  value  of 
the  meals  or  lodging. 
Exclusions  for  Military  Combat  Pay. — An 
enlisted  man  may  exclude  all  service 
compensation  for  each  month  for  which 
he   served    in   a   combat  zone   and   each 


month  for  which  he  was  hospitalized  as 
a  result  of  such  service.  For  this  purpose, 
service  for  any  part  of  a  month  is  con- 
sidered a  full  month  A  commissioned 
officer  may  exclude  up  to  $500  a  month 
of  such  compensation.  Forms  W-2  issued 
for  1967  by  the  Armed  Forces  ordinarily 
do  not  include  these  payments.  If  there 
is  any  doubt  as  to  whether  the  amount 
shown  on  your  Form  VV-2  includes  the 
nontaxable     amount,     contact    the     pay 


office  which  issued  the  form.  If  the  non- 
taxable portion  was  included  on  Form 
W-2,  you  will  be  issued  a  corrected  Form 
W-2  or  a  certificate  to  support  exclusion. 
If  you  get  a  certificate,  deduct  the  amount 
shown  on  the  certificate  from  the  wages 
shown  on  Form  W-2,  include  the  differ- 
ence in  line  5,  and  attach  the  certificate 
to  your  return.  If  you  are  issued  a  cor- 
rected Form  W-2,  include  the  amount 
shown  on  that  form  in  line  5. 


Tax — Credits — Payments — Balance  Due  or  Refund 


Line  10 — Find  Your  Tax  From  Tax 
Tables. — The  Tax  Tables  are  provided  by 
law  and  save  you  from  having  to  itemize 
deductions  and  figure  your  tax.  The 
tables  allow  $600  for  each  exemption 
claimed  on  your  return  and  also  provide 
for  the  standard  deduction. 

Line  11 — Figure  Your  Tax  Using  Tax  Rate 
Schedules. — The  Tax  Rate  Schedules  on 
page  1 1  are  to  be  used  to  figure  your  tax, 
if  the  tax  tables  are  not  used.  Be  sure  to 
use  the  right  schedule.  (See  page  3, 
"Special  Computations.") 

Line  12 — Tax. — If  your  income  has  in- 
creased substantially  this  year,  it  may  be 
to  your  advantage  to  figure  your  tax 
under  the  "averaging  method."  Obtain 
Schedule  G  from  any  Internal  Revenue 
Service  office  for  full  details. 

Line  13 — Total  Credits. — Enter  total 
credits  from  page  2,  Part  V,  Ifne  4  of  your 
return.  To  claim  tax-free  covenant  bonds 
credit,  enter  the  amount  of  credit  above 
line  1,  Part  V,  and  write  "covenant 
bonds"  to  left  of  the  entry.  You  may 
claim  this  credit  only  if  you  itemize 
deductions. 

Line  14b — Tax  From  Recomputing  Prior 
Year  Investment  Credit. — Enter  the 
amount  that  the  credit  taken  in  a  prior 
year  or  years  exceeds  the  credit  as  re- 
computed due  to  early  disposition  of 
such  property.  Attach  computation. 

Line  17 — Federal  Income  Tax  With- 
held.— Include  the  total  income  tax  with- 
held as  reflected  on  Forms  W-2  on  this 
line. 

Line  18 — Excess  F.I.C.A.  Tax  Withheld — 
Two  or  More  Employers. — If  a  total  of 
more  than  $290.40  of  social  security 
(F.I.C.A.)  tax  was  withheld  from  the 
wages  of  either  you  or  your  wife  because 
one  or  both  of  you  worked  for  more  than 
one  employer,  you  may  claim  the  excess 
over  $290.40  as  a  credit  against  your  in- 
come tax. 

a.  Add  the  social  security  (F.I.C.A.)  tax 
withheld  by  all  your  employers  from  your 
wages  in  1967.  If  joint  return,  separate 
computations  must  be  made  for  you  and 
your  wife. 


b.  Subtract  $290.40. 

c.  Enter  the  balance  on  this  line. 
Line  19. — Include  any  amounts  from  the 
following  sources  on  this  line  and  check 
box(es)  to  indicate  credit. 

Credit  for  Federal  Taxes  on  Gasoline  and 
Lubricating  Oil. — If  you  are  entitled  to  a 
tax  credit  for  (a)  gasoline  used  (1)  on  a 
farm  for  farming  purposes,  (2)  other 
than  as  fuel  in  a  highway  vehicle,  and  (3) 
in  vehicles  while  engaged  in  furnishing 
certain  public  passenger  land  transporta- 
tion service;  and  (b)  lubricating  oil  used 
other  than  in  a  highway  motor  vehicle,  in- 
clude the  credit  on  this  line.  Attach  Form 
4136.  To  obtain  this  credit  your  return 
must  be  timely  filed  (including  any 
extensions). 

Credit  for  Taxes  Paid  by  Regulated  Invest- 
ment Companies. — Include  the  credit  on 
this  line.  Attach  Copy  B  of  Form  2439. 
Line    20 — Estimated    Tax    Payments. — 

Enter  the  total  of  the  estimated  tax  paid 
for  the  year  including  the  amounts  of  any 
credit  carryover  from  1966.  Married  per- 
sons must  show  both  social  security  num- 
bers on  their  return(s)  whether  they  filed 
a  separate  or  joint  declaration. 
Additional  Charge  for  Underpaying  Your 
Tax  During  the  Year. — If  the  total  of  lines 
17,  18,  and  20  is  less  than  80  percent 
(66%  percent  for  farmers  and  fishermen) 
of  an  amount  equal  to  the  total  tax  on 
line  16  less  any  credit  for  Federal  tax  on 
nonhighway  gasoline  and  lubricating  oil 
(from  Form  4136),  you  may  be  liable  for 
an  additional  charge  unless  you  satisfy 
one  or  more  of  the  four  specific  excep- 
tions as  explained  on  Form  2210.  Attach 
this  form  or  a  statement  to  your  return 
to  support  your  computation  of  the  addi- 
tional charge  or  to  describe  the  specific 
exceptions  you  believe  apply. 

If  the  additional  charge  is  in  order, 
show  the  amount  in  the  bottom  margin 
on  page  1,  Form  1040  as  "additional 
charge"  and  increase  line  22  or  decrease 
line  23  accordingly. 


Line  21. — If  you  are  a  beneficiary  of  a 
trust  and  are  entitled  to  a  tax  credit  be- 
cause of  the  "throwback"  rule,  write 
'throwback  credit"  and  show  the  amount 
of  credit  in  space  to  left  of  entry  line. 

Lines  22  and  23 — Social  Security  or  Rail- 
road Retirement  Tax  On  Tip  Income. — If 

you  failed  to  report  tips  to  your  employer, 
or  if  your  wages  were  insufficient  for  him 
to  withhold  social  security  (F.I.C.A.)  or 
railroad  retirement  (R.R.)  tax,  you  must 
pay  these  taxes  with  your  income  tax  re- 
turn. If  any  such  taxes  are  due  on  tips 
which  have  been  reported  to  your  em- 
ployer, he  will  show  you  the  amount  due 
on  Form  W-2.  If  the  tips  were  not  re- 
ported, fill  out  and  attach  Form  4137  in 
the  case  of  tips  subject  to  social  security 
tax.  For  tips  taxable  under  railroad  retire- 
ment, contact  the  nearest  Railroad  Re- 
tirement Board  office.  This  tax  should  be 
added  to  your  "Balance  Due"  (line  22), 
or  subtracted  from  your  "Overpayment" 
(line  23).  On  the  bottom  margin  of  page 
1,  write  the  amount  and  the  words  "tax 
on  tips,"  and  the  initials  F.I.C.A.  or  R.R., 
whichever  are  applicable.  For  income  tax 
purposes,  be  sure  all  of  your  tips  are  in- 
cluded in  line  5. 

Line  25 — Purchase  of  U.S.  Savings 
Bonds. — If  you  are  entitled  to  a  refund, 
you  may  apply  it  to  the  purchase  of  Se- 
ries E  United  States  Savings  Bonds  by 
checking  the  first  box  on  line  25,  page  1. 
You  will  be  issued  as  many  bonds  as  your 
refund  will  buy  providing  it  does  not 
leave  a  balance  of  less  than  $1  to  be  paid 
by  check.  The  excess  will  automatically 
be  refunded  to  you.  If  you  make  this 
election,  do  not  check  the  second  box  on 
line  25.  For  example,  if  your  refund  is 
$40  you  will  receive  a  $50  face  value 
bond  and  a  check  for  $2.50.  Bonds  will 
be  issued  in  the  name  used  in  filing  your 
return.  If  you  file  a  joint  return  the  bonds 
will  be  issued  only  to  husband  and  wife 
as  co-owners. 

Declarations  of  Estimated  Tax. — If  you 

expect  that  your  income  and  self-employ- 
ment tax  for  1968  will  exceed  by  $40  or 
more  the  tax  to  be  withheld  from  your 
wages,  see  Form  1040-ES  for  further 
information. 


Instructions  for  Page  2  of  Form  1040 
Part  II 


Line  la — Gross  Dividends  and  Other  Dis- 
tributions on  Stock. — If  you  own  stock, 
any  payments  you  receive  out  of  the  com- 
pany's earnings  and  profits  are  dividends 
which  you  must  report  in  your  tax  return. 
Usually  dividends  are  paid  in  cash,  but 
if  paid  in  merchandise  or  other  property 
they  are  taxable  at  their  fair  market  value. 
Enter  on  line  la  the  gross  amount  of 
dividends  and  other  distributions  you 
receive  as  a  stockholder,  including  capi- 
tal gain   dividends  and   nontaxable  dis- 


tributions, either  directly  or  through  a 
nominee  or  other  intermediary,  as  a  mem- 
ber of  a  partnership  or  as  a  beneficiary 
of  an  estate  or  trust.  If  you  receive  divi- 
dends through  a  nominee  or  other  inter- 
mediary, list  the  name  of  such  person. 
Dividends  from  mutual  insurance  com- 
panies which  are  a  reduction  of  pre- 
miums are  not  to  be  included.  So-called 
"dividends"  paid  by  savings  and  loan  as- 
sociations, mutual  savings  banks,  co- 
operative banks,  and  credit  unions  on 
deposits   or  withdrawable   accounts   are 


earnings  (interest)  and  should  be  re- 
ported as  interest. 

There  are  special  rules  applicable  to 
stock  dividends,  liquidations,  stock  rights, 
conversions  and  redemptions.  All  of  these 
are  discussed  in  Document  No.  5448,  In- 
vestment Income  and  Expenses,  available 
at  the  District  Director's  office. 

Line  lb — Exclusion. — You  may  exclude 
from  your  income  up  to  $100  of  divi- 
dends received  from  qualifying  domestic 
corporations. 

Instructions  for  Page  1  of  Form  1040 — Continued/Page  5 


Business  Returns/1967  •  Forms  and  Instructions 


333 


If  a  joint  return  is  filed  and  both  hus- 
band and  wife  have  dividend  income, 
each  one  may  exclude  $100  of  dividends 
received  from  qualifying  corporations, 
but  may  not  use  any  portion  of  the  $100 
exclusion  not  used  by  the  other.  For  ex- 
ample, if  the  husband  had  $300  in  divi- 
dends, and  the  wife  had  $20,  only  $120 
may  be  excluded  on  a  joint  return. 

Taxable  dividends  from  the  following 
corporations  do  not  qualify  for  the  divi- 
dends received  exclusion: 

(a)  Foreign  corporations,  including 
your  share  from  a  controlled  foreign  cor- 
poration. 

(b)  So-called  exempt  organizations 
(charitable,  fraternal,  etc.)  and  exempt 
farmers'  cooperative  organizations. 

(c)  Regulated  investment  companies 
except  to  the  extent  designated  by  the 
company  to  be  taken  into  account  as  a 
dividend  for  these  purposes. 

(d)  Real  estate  investment  trusts. 

(e)  China  Trade  Act  corporations. 

(f)  Corporations  deriving  80  percent 
or  more  of  their  income  from  U.S.  pos- 
sessions and  50  percent  or  more  of  their 
income  from  the  active  conduct  of  a  busi- 
ness therein. 

Line    Ic — Capital   Gain    Distributions. — 

Enter  on  this  line  all  capital  gain  divi- 
dends. Also  include  any  amounts  received 
as  return  of  capital  which  exceed  the  cost 
(or  other  basis)  of  your  stock,  even 
though  such  amounts  are  designated  as 
nontaxable  distributions  by  the  paying 
corporations.  The  amounts  included  on 
this  line  must  also  be  included  in  line  la 
and  reported  on  the  appropriate  lines  of 
Schedule  D  (Form  1040). 

Note. — If  you  received  capital  gain  dividends 
and  Schedule  D  is  not  needed  to  report  any 
other  gains  or  losses  or  to  compute  the  alter- 
native tax,  you  need  not  file  Schedule  D.  In- 
stead, enter  50  percent  of  capital  gain  divi- 
dends on  page  2,  Part  II.  under  "Miscellaneous 
Income,  and  identify  the  source  as  "50%  of 
cap.  gain  div."  However,  if  you  are  filing  Sched- 
ule G,  Income  Averaging,  you  must  use 
Schedule  D. 

Line  Id — Nontaxable  Distributions. — En- 
ter on  this  line  the  total  of  nontaxable 
distributions  (return  of  capital)  not  in- 
cluded in  line  Ic.  Amounts  reported  here 
cannot  exceed  the  cost  (or  other  basis)  of 
your  stock  in  paying  corporations  since 
amounts  received  in  excess  of  cost  (or 
other  basis)  are  taxable  as  gains  and  must 
be  reported  on  Schedule  D  (Form  1040) 
as  indicated  in  line  Ic,  above.  Any  amount 
entered  on  line  Id  must  also  be  included 
in  line  la. 

Line  2 — Interest. — You  must  include  in 
your  return  any  interest  you  received  or 
which  was  credited  to  your  account 
(whether  entered  in  your  passbook  or 
not)  and  which  you  can  withdraw.  Interest 
on  bonds,  debentures,  notes,  savings  ac- 
counts, or  loans  is  taxable,  except  on 
State  and  municipal  bonds  and  securi- 
ties. Interest  received  on  tax  refunds  Is 
taxable  and  must  be  included  in  your 
return. 

If  you  own  United  States  Savings  or 
War  bonds,  the  gradual  increase  in  value 


of  each  bond  is  considered  interest,  but 
you  need  not  report  this  interest  until  you 
cash  the  bond  or  until  the  year  of  final 
maturity,  whichever  is  earlier.  You  may 
at  any  time  elect  to  report  each  year  the 
annual  increase  in  value.  However,  if  you 
do  so,  you  must  report  in  the  first  year 
the  entire  increase  to  date  on  all  such 
bonds,  and  must  continue  to  report  the 
annual  increase  each  year. 

Line  3 — Pensions  and  annuities,  rents 
and  royalties,  partnerships,  estates  or 
trusts,  etc. — See  pages  B-1,  B-2,  and 
B-3  for  instructions  for  Schedule  B 
(Form  1040). 

Line  A — Business  income  or  loss  (Sched- 
ule C). — The  law  taxes  the  profits  from  a 
business  or  profession — not  its  total 
receipts.  Use  separate  Schedule  C  (Form 
1040)  to  figure  your  profit  or  loss  from 
business  operations.  Enter  on  this  line 
the  amount  shown  on  line  27,  page  1, 
Schedule  C  (Form  1040).  Use  Schedule 
C-3  to  figure  self-employment  tax. 

Line  5 — Sale  or  exchange  of  property 
(Schedule  D). — If  you  sell  your  house, 
securities,  or  any  other  kind  of  property, 
use  Schedule  D  (Form  1040)  to  figure 
your  gains  or  losses.  Enter  on  this  line 
the  amount  shown  on  line  4,  Part  IV,  page 
2,  Schedule  D  (Form  1040). 

Line  6 — Farm  income  or  loss  (Schedule 

F). — For  the  assistance  of  farmers,  a 
separate  Schedule  F  (Form  1040)  is  pro- 
vided to  report  farm  income  for  income 
and  self-employment  tax  purposes. 

Line  7 — Miscellaneous   Income. — If  you 

cannot  find  a  specific  place  on  your  return 
or  related  schedules  to  list  certain  types 
of  income,  report  it  here.  The  source  of 
income  reported  here  must  be  identified. 
Report  here  amounts  received  as  ali- 
mony, separate  maintenance,  prizes  and 
awards;  also,  recoveries  of  bad  debts  and 
other  items  which  reduced  your  tax  in  a 
prior  year.  A  refund  of  State  income  tax 
should  be  entered  here.  The  general  rule 
is  that  a  refund  of  State  income  tax  is  in- 
come to  the  taxpayer  if  a  deduction  was 
taken  for  a  prior  year  which  resulted  in  a 
Federal  tax  benefit.  Taxpayers  using  the 
cash  basis  report  the  refund  in  the  year 
received;  taxpayers  using  the  accrual 
basis  report  when  the  claim  is  allowed.  If 
no  claim  is  filed,  report  when  the  taxing 
authority  notifies  you  of  the  overpayment. 

Net  Operating  Loss. — If,  in  1967,  your 
business  or  profession  lost  money,  if  you 
had  a  casualty  loss,  or  a  loss  from  the 
sale  or  other  disposition  of  depreciable 
property  or  real  property  used  in  your 
trade  or  business,  you  can  apply  the 
losses  against  your  1967  income.  If  the 
losses  exceed  your  income,  the  excess  is 
a  "net  operating  loss"  which  generally 
may  be  used  to  offset  your  income  for  the 
3  years  prior  to  and  the  5  years  following 
this  year.  The  loss  must  be  carried  back 
to  the  third  prior  year  and  any  remaining 
balance  brought  forward  to  each  suc- 
ceeding year.   If  a   "carryback"   entitles 


Page  6/lnstructions  for  Page  2  of  Form  1040 — Continued 


you  to  a  refund  of  prior  year  taxes,  ask 
the  District  Director  for  Form  1045  to 
claim  a  quick  refund. 

If  you  had  a  loss  in  a  prior  year  which 
may  be  carried  over  to  1967,  it  should 
be  entered  as  a  "minus"  figure  under 
"Misc.  income."  Attach  a  statement  show- 
ing the  computation. 

Part  III 

Line  1 — Sick  Pay  Exclusion. — You   may 

exclude  from  income  amounts  received 
under  a  wage  continuation  plan  for  the 
period  during  which  you  were  absent 
from  work  on  account  of  personal  injuries 
or  sickness.  If  both  you  and  your  em- 
ployer contribute  to  the  plan,  any  benefits 
attributable  to  your  own  contributions  are 
excludable  without  limit,  but  there  are 
certain  limitations  on  the  exclusion  of  the 
benefits  attributable  to  your  employer's 
contributions. 

To  figure  your  sick  pay  exclusion  you 
must  first  determine  whether  your  "sick 
pay"  was  over  75  percent  of  your  regular 
weekly  rate  of  pay. 

(a)  Over  75  percent — 

If  you  received  over  75  percent  of  your 
weekly  rate  of  wages  for  periods  of  ab- 
sence from  work  because  of  illness  or 
injury,  there  is  a  30-calendar  day  waiting 
period  before  you  qualify  for  the  exclu- 
sion. The  waiting  period  applies  even 
though  you  were  injured  or  hospitalized. 
The  amount  to  be  excluded  thereafter  is 
limited  to  a  rate  not  to  exceed  $100  a 
week. 

(b)  75  percent  or  less — 

If  you  received  75  percent  or  less  of 
your  weekly  rate  of  wages,  the  waiting 
period  is  7  calendar  days,  and  the  exclu- 
sion is  limited  to  a  rate  not  to  exceed  $75 
a  week.  There  is  no  exclusion  for  the 
waiting  period,  regardless  of  whether  you 
were  sick  or  injured,  unless  you  were 
hospitalized  at  least  1  day  during  the 
period  of  absence.  After  30  calendar  days 
the  weekly  rate  of  exclusion  is  increased 
to  an  amount  not  to  exceed  $100. 

Where  the  exclusion  is  limited  to  a 
weekly  rate  of  $100,  and  the  payments 
exceed  this  rate,  the  exclusion  is  figured 
by  multiplying  the  amount  received  by 
100,  and  dividing  the  result  by  the  weekly 
rate  of  payment. 

Where  the  exclusion  is  limited  to  a 
weekly  rate  of  $75,  and  the  payments  ex- 
ceed this  rate,  the  exclusion  is  figured  by 
multiplying  the  amount  received  by  75, 
and  dividing  the  result  by  the  weekly  rate 
of  payment. 

See  Form  2440  for  additional  informa- 
tion. Attach  this  form  or  a  statement 
showing  your  computation,  and  indicat- 
ing the  period  or  periods  of  absence, 
regular  weekly  rate  of  pay,  and  whether 
hospitalized. 

Line  2 — Moving  Expenses. — Except  as 
noted,  employees,  including  new  em- 
ployees, can  deduct  certain  moving  ex- 
penses (transportation  of  household 
goods,  personal  effects  and  members  of 

«BB — 16 — 7972G-I 


334 


Business  Returns/1967  •  Forms  and  Instructions 


the  household,  and  meals  and  lodging 
while  in  transit).  The  deduction  is  al- 
lowed only  if  (a)  the  change  in  job  loca- 
tion would  have  added  at  least  20  miles 
to  the  distance  to  work  if  the  taxpayer 
had  not  moved  to  a  new  residence,  or, 
(b)  he  had  no  former  principal  place  of 
work,  and  his  new  place  of  work  is  at 
least  20  miles  from  his  former  residence, 
and  (c)  during  the  12-month  period  im- 
mediately following  his  arrival  in  the  gen- 
eral location  of  his  new  principal  place  of 
work  the  taxpayer  is  a  full-time  employee 
in  such  general  location  during  at  least 
39  weeks. 

See  Form  3903  for  full  details.  Attach 
the  form  or  a  statement  which  includes 
the  amount  of  your  reimbursement  and 
the  amount  of  the  deductible  expenses. 
Enter  any  excess  reimbursement  on  page 
2,  Part  II,  under  "Misc.  income,"  and 
enter  any  excess  expenses  on  page  2, 
Part  III,  line  2  of  your  return.  However,  if 
your  employer  included  the  reimburse- 
rnent  on  Form  W-2,  and  the  reimburse- 
ment is  included  on  page  1,  line  5,  of 
your  return,  merely  attach  a  list  of  your 
deductible  expenses  and  enter  the  total 
on  page  2,  Part  III,  line  2. 

If  the  employer  for  whom  you  were  al- 
ready working  paid  your  moving  expenses 
to  a  new  location  and  the  reimbursement 
equaled  the  allowable  expenses,  you 
should  not  report  the  reimbursement  or 
the  expenses. 

Line  3 — Employee  Business  Expenses 
and  Employer  Payments 

Deductible  Expenses  and  Excess  Pay- 
ments.— You  may  deduct  the  expenses 
shown  below  to  the  extent  they  are  not 
paid  by  your  employer.  If  employer  pay- 
ments exceed  the  expenses,  the  excess 
must  be  reported  as  income  on  your 
return. 

(a)  Travel  and  transportation. — Bus, 
taxi,  plane,  train,  etc.,  fares  or  the  cost 
of  operating  an  automobile  in  connection 
with  your  duties  as  an  employee. 

(b)  Meals  and  lodging. — If  you  are 
temporarily  away  on  business,  at  least 
overnight  from  the  city,  town,  or  other 
general  area  which  constitutes  your 
principal  or  regular  business  location. 

(c)  Outside  salesmen. — If  you  are  an 
"outside  salesman,"  you  may  generally 
deduct  other  expenses  which  are  ordinary 
and  necessary  in  performing  your  duties, 
such  as  selling  expenses,  stationery,  and 
postage.  An  "outside  salesman"  is  one 
who  is  engaged  in  full-time  solicitation  of 
business  for  his  employer  away  from  the 
employer's  place  of  business.  It  does  not 
include  a  person  whose  principal  activi- 
ties consist  of  service  and  delivery  as,  for 
example,  a  milk  driver-salesman. 

(d)  Other  business  expenses. — If  you 
itemize  deductions  on  page  2,  Part  IV 
of  your  return,  you  may  also  deduct 
(under  the  heading  "Miscellaneous  de- 
ductions") business  expenses  other 
than  those  described  above.  Examples  of 
such  expenses  are  professional  and 
union  dues,  and  the  cost  of  tools,  mate- 
rials, etc.,  not  paid  for  by  your  employer. 

oflB — Ifr— 7972C-I 


Additional  Information. — If  you  claim  a 
deduction  for  these  employee  business 
expenses  you  must  submit  the  following 
information  with  your  return.  You  may 
use  Form  2106  for  this  purpose. 

(a)  The  total  of  all  amounts  received 
from  or  charged  to  your  employer  for 
business  expenses, 

(b)  The  amount  of  your  business  ex- 
penses broken  down  into  broad  cate- 
gories, and 

(c)  The  number  of  days  away  from 
home  on  business. 

If  you  do  not  claim  a  deduction,  you 
must  attach  the  information  unless  you 
were  required  to  and  did  make  an  ade- 
quate accounting  for  your  expenses  to 
your  employer.  You  have  made  the  equiv- 
alent of  an  adequate  accounting,  if  you 
received  an  allowance  not  in  excess  of 
$25  a  day,  instead  of  subsistence,  or  a 
mileage  allowance  not  in  excess  of  15 
cents  a  mile,  and  established  time,  place, 
and  business  purpose  of  the  travel.  For 
higher  rates  in  special  cases,  such  as  for- 
eign travel,  consult  your  District  Director. 

If  you  operate  your  own  automobile  for 
business  purposes,  you  may  figure  the 
cost  of  operating  your  automobile  at  a 
standard  mileage  rate  of  10  cents  a  mile 
for  the  first  15,000  miles  of  business  use, 
and  7  cents  a  mile  for  such  use  in  excess 
of  15,000  miles,  rather  than  deducting 
the  actual  expenses.  Use  of  this  method 
is  optional  on  a  yearly  basis.  Actual  ex- 
penses include  gasoline,  oil,  repairs,  li- 
cense tags,  insurance  and  depreciation. 


This  simplified  method  cannot  be  used 
if  depreciation  has  been  claimed  using  a 
method  other  than  straight  line,  or  where 
additional  first-year  depreciation  has 
been  claimed. 

Whether  or  not  you  are  required  to 
submit  the  additional  information  de- 
scribed above,  check  the  box  for  expense 
accounts  on  page  2  of  Form  1040.  See 
"Note"  below. 

Reporting  Deductions  and  Excess  Pay- 
ments.— The  expenses  and  payments  are 
to  be  reported  as  follows: 

(a)  If  the  employer  payments  exceed 
the  expenses,  report  the  excess  on  page 
2,  Part  II,  under  "Misc.  income." 

(b)  If  the  expenses  exceed  the  pay- 
ments, the  excess  expenses  for  travel  and 
transportation,  meals  and  lodging,  and 
"Outside  Salesman,"  may  be  deducted 
on  page  2,  Part  III,  line  3.  If  you  itemize 
deductions,  the  unreimbursed  portion  of 
Other  business  expenses  may  be  de- 
ducted on  page  2,  Part  IV,  under  "Mis- 
cellaneous deductions." 

(c)  If  the  expenses  equaled  the  pay- 
ments, no  further  entry  is  required  on 
the  form. 

Note. — If,  however,  the  reimbursement  was 
included  on  Form  W-2  by  your  employer,  and 
the  reimbursement  is  included  on  page  1,  line 
5,  of  your  return,  attach  a  statement  contain- 
ing the  information  set  forth  under  the  cap- 
tion "Additional  Information"  on  this  page,  and 
enter  the  total  expense  on  page  2,  Part  111. 
line  3. 


Part  IV — Itemized  Deductions — If  you  do  not  use  Tax  Table 
or  Standard  Deduction 


Medical   and    Dental   Expenses. — If  you 

itemize  deductions,  you  can  deduct, 
within  the  limits  described,  the  amounts 
you  paid  during  the  year  (not  compen- 
sated by  hospital,  health  or  accident 
insurance,  or  otherwise)  for  medical  or 
dental  expenses  for  yourself,  your  wife, 
or  any  dependent  who  received  over 
half  of  his  support  from  you  whether  or 
not  the  dependent  had  $600  or  more  in- 
come. List  on  the  attachment  the  name 
and  amount  paid  to  each  person  or 
institution. 

You  can  deduct  amounts  paid  for  the 
prevention,  cure,  correction,  or  treatment 
of  a  physical  or  mental  defect  or  illness. 
If  you  pay  someone  for  both  nursing  and 
domestic  duties,  you  can  deduct  only  the 
nursing  cost. 

You  can  deduct  amounts  paid  for 
transportation  primarily  for  and  essential 
to  medical  care,  but  not  for  any  other 
travel  expense,  even  if  it  benefits  your 
health.  Meals  and  lodging  while  you  are 
away  from  home  receiving  medical  treat- 
ment may  not  be  treated  as  medical  ex- 
pense unless  they  are  part  of  a  hospital 
bill  or  are  included  in  the  cost  of  care  in 
a  similar  institution. 


Subject  to  the  Limitations  Set  Forth  Below,  You 
CAN  Deduct  as  Medical  Expenses  Payments 
To  or  For 

Physicians,  dentists,  nurses,  and  other  pro- 
fessional practitioners 

Drugs  or  medicines 

Hospitals 

Transportation  necessary  to  get  medical  care 

Eyeglasses,  artificial  teeth,  medical  or  surgical 
appliances,  braces,  etc. 

X-ray  examinations  or  treatment 

Premiums  on  hospital  or  medical  insurance 

You  CANNOT  Deduct  Payments  For 

Funeral  expenses  and  cemetery  plot 

Illegal  operations  or  drugs 

Travel  ordered  or  suggested  by  your  doctor  for 

rest  or  change 
Premiums  on  life  insurance 
Cosmetics 

Figuring  the  Deduction 

(1)   Medical   Care    Insurance. — You    can 

deduct  an  amount  equal  to  one-half  of 
the  insurance  premiums  paid  for  medical 
care  for  yourself,  your  wife,  and  depend- 
ents. The  maximum  amount  deductible  is 
$150.  The  other  one-half,  plus  any  excess 
over  the  $150  limit,  is  deductible  subject 


Instructions  for  Page  2  of  Form  1040 — Continued/Page  7 


Business  Returns/1967  •  Forms  and  Instructions 


335 


to  the  3  percent  limitation  described  in 
(3)  below.  The  $3  monthly  payments  for 
supplementary  medical  insurance  under 
"Medicare"  are  deductible,  but  the  hos- 
pital insurance  tax  which  is  included  as 
part  of  the  Social  Security  tax  and  with- 
held from  wages  or  paid  on  self-employ- 
ment  Income  is  not  deductible. 

(2)  Medicine  and  Drugs. — The  total 
amount  paid  for  medicine  and  drugs  for 
yourself,  your  wife  and  your  dependents 
must  be  reduced  by  1  percent  of  line  9, 
page  1,  Form  1040. 

(3)  Medical  and  Dental  Expenses. — You 
can  deduct  that  portion  of  your  medical 
and  dental  expenses  which  exceeds  3 
percent  of  line  9,  page  1,  of  Form  1040 
and  which  was  paid  for  persons  described 
In  (1)  and  (2). 

The  1  percent  and  3  percent  limita- 
tions apply  in  all  cases,  regardless  of 
your  age,  or  the  age  of  your  wife  or  other 
dependents. 

Contributions. — If  you  itemize  deduc- 
tions, you  can  deduct  gifts  to: 

(a)  Religious,  charitable,  educational, 
scientific  or  literary  organizations,  and 
organizations  for  the  prevention  of 
cruelty  to  children  or  animals,  unless  the 
organization  is  operated  for  personal 
profit,  or  a  substantial  part  of  its  activ- 
ities is  the  carrying  on  of  propaganda  or 
otherwise  attempting  to  influence  legisla- 
tion. 

(b)  Fraternal  organizations  if  they  are 
to  be  used  for  charitable,  religious,  etc., 
purposes. 

(c)  Certain  veterans'  organizations. 

(d)  Governmental  agencies  which  will 
use  the  gifts  exclusively  for  public  pur- 
poses, including  civil  defense. 

Civil  defense  volunteers  may  deduct 
unreimbursed  expenses  paid  for  gasoline 
and  other  expenses  of  participation  in 
official  civil  defense  activities. 

The  law  does  not  allow  deductions  for 
gifts  to  individuals  or  foreign  organiza- 
tions. 

A  contribution  may  be  made  in  cash 
(checks,  money  orders,  etc.)  or  property 
(not  services).  If  in  property,  attach  a 
description  of  the  property,  date  of  gift, 
and  method  of  valuation  except  for  sszu- 
rities.  In  addition,  for  each  gift  valued  a; 
more  than  $200,  set  forth  any  conditions 
attached  to  gift;  manner  of  acquisition 
and  cost  or  other  basis  if  owned  by  you 
less  than  5  years;  and  attach  a  signed 
copy  of  appraisal,  if  any.  Document  No. 
5672  furnishes  information  and  guide- 
lines relative  to  appraisals  of  contributed 
property.  It  can  be  obtained  from  the 
Superintendent  of  Documents,  Washing- 
ton, D.C.  20402,  at  5  cents  a  copy.  A 
special  rule  is  provided  to  determine  the 
amount  deductible  in  the  case  of  a  gift 
of  depreciable  property  described  in  sec- 
tions 1245  and  1250  of  the  Internal 
Revenue  Code.  (See  instructions  for 
Schedule  D  for  definition  of  sections 
1245   and   1250   property.)  Generally,  a 


charitable  deduction  for  a  transfer  of  a 
future  interest  in  tangible  personal  prop- 
erty is  not  allowed  until  the  entire  in- 
terest has  been  transferred. 

Generally,  the  deduction  for  contribu- 
tions may  not  exceed  20  percent  of  line 
9,  page  1.  An  additional  10  percent  is  al- 
lowable for  contributions  to  churches,  a 
convention  or  association  of  churches, 
tax-exempt  educational  institutions,  tax- 
exempt  hospitals,  certain  medical  re- 
search organizations,  certain  college  or 
university  endowment  associations;  and 
organizations  referred  to  in  paragraph  (a) 
which  are  "publicly  supported"  as  well 
as  organizations  referred  to  in  paragraph 
(d).  Attach  computation. 

If  your  contributions  exceed  30  per- 
cent of  line  9,  page  1,  consult  an  Internal 
Revenue  Service  office  for  a  possible 
carryover  deduction.  If  you  have  contribu- 
tions carried  over  from  a  prior  year  or 
years,  enter  them  on  line  12  and  attach 
computation. 

If  you  supported  a  student  in  your 
home  under  a  written  agreement  with  a 
charitable  or  educational  institution,  you 
may  be  entitled  to  deduct  as  a  contribu- 
tion a  part  or  all  of  the  amounts  you  spent 
to  maintain  such  a  student. 

You  CAN  Deduct  Gifts  To 

Churches,  including  assessments  paid 

Salvation  Army,  Red  Cross,  CARE 

United  Funds  and  Community  Chests 

Nonprofit  schools  and  hospitals 

Certain  veterans'  organizations 

Boy  Scouts,  Girl  Scouts,  and  other  similar 
organizations 

Nonprofit  organizations  primarily  engaged  in 
research  or  education  for  the  alleviation  and 
cure  of  diseases  and  disabilities  such  as 
asthma,  cancer,  cerebral  palsy,  cystic 
fibrosis,  diseases  of  the  heart,  diabetes, 
hemophilia,  mental  Illness  and  mental  re- 
tardation, multiple  sclerosis,  muscular 
dystrophy,    poliomyelitis,   tuberculosis,   etc. 

You  CANNOT  Deduct  Gifts  To 

Relatives,  friends,  other  individuals 
Political  organizations  or  candidates 
Social  clubs 
Labor  unions 
Chambers  of  commerce 
Propaganda  organizations 

Interest. — If  you  itemize  deductions,  you 
can  deduct  interest  you  paid  on  your  per- 
sonal debts,  such  as  bank  loans  or  home 
mortgages.  Interest  paid  on  business 
debts  should  be  reported  in  the  separate 
schedule  in  which  your  business  income 
is  reported.  Do  not  deduct  interest  paid 
on  money  borrowed  to  buy  tax-exempt 
securities  or  single-premium  life  insur- 
ance. Do  not  include  as  interest  such 
items  as  carrying  charges  and  insurance, 
which  are  not  deductible,  and  taxes  which 
may  be  deductible  but  which  should  be 
itemized  separately. 


If    interest    charges    are    not    stated 
separately  on   installment  purchases  of 

Page  8/lnstnjcuons  for  Pags  2  ov  Form  1040 — Continued 


personal  property  (such  as  automobiles, 
televisions,  etc.),  you  may  deduct  an 
amount  equal  to  6  percent  of  the  average 
unpaid  monthly  balance. 

You  CAN  Deduct  Interest  On 

Your  personal  note  to  a  bank  or  an  individual 

A  mortgage  on  your  home 

A  life  insurance  loan,  if  you  pay  the  interest  in 

cash 
Delinquent  taxes 

You  CANNOT  Deduct  Interest  On 

Indebtedness  of  another  person  when  you  are 
not  legally  liable  for  payment  of  the  interest 

A  gambling  debt  or  other  nonenforceable  ob- 
ligation 

A  life  insurance  loan,  if  interest  is  added  to  the 
loan  and  you  report  on  the  cash  basis 

Taxes. — If  you  itemize  deductions,  you 
can  deduct  general  State  or  local  retail 
sales  taxes  if  they  are  imposed  directly 
upon  the  consumer,  or  if  thuy  are  im- 
posed on  the  retailer  (or  wholesaler  in 
case  of  gasoline  taxes)  and  the  amount 
of  the  tax  is  separately  stated  by  the  re- 
tailer. In  certain  cases,  you  may  also  de- 
duct State  or  local  selective  sales  or 
excise  taxes,  even  though  not  part  of  a 
general  sales  tax  (or  tax  similar  to  a  gen- 
eral sales  tax),  if  imposed  at  the  general 
rate  of  that  tax.  Average  general  sales  tax 
tables  are  provided  in  these  instructions. 
If  part  or  all  of  the  cost  of  your  auto- 
mobile tags  was  based  on  the  value  of 
your  automobile,  then  such  amount  is 
deductible  as  personal  property  tax. 

If  you  had  any  other  deductible  tax 
which  does  not  fit  one  of  the  five  cate- 
gories shown,  describe  the  tax  and  list 
amount  in  the  space  below  "Personal 
property,"  and  include  amount  in  "Total 
taxes." 

In  general,  you  cannot  deduct  taxes 
assessed  for  pavements  or  other  im- 
provements, including  front-foot  benefits, 
which  tend  to  increase  the  value  of  your 
property. 

Deduct  business  Federal  taxes,  or  any 
taxes  paid  in  connection  with  a  business 
or  profession  in  Part  II  of  Schedule  B,  or 
Schedule  C  or  F. 

You  CAN  Deduct 

Real  estate  taxes 

State  and  local  gasoline  taxes 

General  sales  taxes 

State  and  local  income  taxes 

Personal  property  taxes 

You  CANNOT  Deduct 

Any  Federal  excise  taxes  on  your  personal  ex- 
penditures, such  as  taxes  on  transportation, 
telephone,  gasoline,  etc. 

Federal  social  security  taxes 

Hunting  licenses,  dog  licenses 

Auto  inspection  fees,  tags,  drivers  licenses 

Water  taxes 

Taxes  you  paid  for  another  person 

Alcoholic  beverage,  cigarette,  and  tobacco 
taxes 

Selective  sales  or  excise  taxes  (such  as  those 
on  admissions,  room  occupancy,  etc.)  even 
if  they  are  separately  stated  or  imposed  on 
the  purchaser,  unless  imposed  at  the  same 
rate  as  the  general  sales  tax 


cag— IB— 79726-1 


336 


Business  Returns/1967  •  Forms  and  Instructions 


STATE  GASOLINE  TAX  TABLE 


You  may  figure  the  deduction  for  State  tax  on  gasoline  used 
In  your  car  by  using  the  following  table  which  is  based  on  infor- 
mation available  as  of  August  15,  1967.  If  all  or  part  of  your 
mileage  was  driven  in  a  four-cylinder  (or  less)  car,  the  deduc- 
tion for  that  mileage  should  be  one-half  of  the  table  amount. 


If  you  can  establish  that  you  paid  a  larger  amount,  you  are 
entitled  to  deduct  that  amount. 

Find  the  rate  of  gasoline  tax  for  your  State  in  the  list  below. 
Where  the  rate  of  gasoline  tax  changed  in  1967,  find  the  deduc- 
tion for  mileage  driven  at  each  rate,  and  add  the  two  amounts. 


Alabama  7t 
AlatKa  at 
Arizona  7i 
Arkansas  7.5^ 
California  7< 
Colorado  6i 
Connecticut  6^ 

after  June  30. 
Delaware  74 


7« 


Dist.  of  Col.  7(* 
Florida  74 
Georgia  6.5^ 
Hawaii  5^ 
Idaho  64 
Illinois  54 

after  July  31,  6^ 
Indiana  64 
Iowa  7^ 


Kansas  5^ 
Kentuclty  74 
Louisiana  74 
Maine  74 
Maryland  74 
Massachusetts  6.5^ 
Michigan  6^ 
Minnesota  64 

after  June  30,  74 


Mississippi   74  New  Mexico  64 

Missouri  54  after  June  30,  74 

Montana  64  New  York  64 

after  June  30,  6.5*  North  Carolina  74 
Nebraska  7.54  North  Dakota  6^ 

Nevada  64  Ohio  74 

Now  Hampshire  74     Oklahoma  6.58i» 
New  Jersey  64  Oregon  6^ 

after  Sept.  30,  74 


Pennsylvania  74 
Rhode  Island  74 
South  Carolina  74 
South  Daitota  64 
Tennessee  74 
Texas  54 
Utah  es 
Vermont  6.54 


Virginia  74 
Washington   7.54 

after  April  30,  94 
West  Virginia  74 
Wisconsin  7ci 
Wyoming  54 

after  May  19,  64 


Nonbusiness 
Mileage  Driven 


Under  3,000 

3,000  to  3,499... 
3,500  to  3,999... 
4,000  to  4,499... 
4,500  to  4,999... 

5,000  to  5,499... 

5,500  to  5,999... 

6,000  to  6,499... 

6,500  to  6,999... 

7,000  to  7,499..., 

7,500  to  7,999... 

8,000  to  8,499... 

8,500  to  8,999.... 

9.000  to  9,499.-.. 

9,500  to  9,999.... 


RATE  PER  GALLON 


5* 


$7 
11 
13 
15 
17 

18 
20 
22 
23 
25 

27 
29 
30 
32 
34 


64 


$8 
14 
16 
18 
20 

22 
24 
26 
28 
30 

32 
34 
36 
39 
41 


6.54  & 
6.5B4 


$9 
15 
17 
19 
21 

24 
26 
28 
30 
33 

35 
37 
40 
42 
44 


74 


$10 
16 
18 
21 
23 

26 
28 
30 
33 
35 

38 
40 
43 
45 
47 


7.54 


$10 
17 

20 
22 
25 

27 
30 
33 
35 
38 

40 
43 
46 
48 
51 


84 


$11 
18 
21 
24 
26 

29 
32 

35 
38 
40 

43 
46 
49 
51 
54 


94 


$13 
20 
23 
27 
30 

33 
36 
39 
42 
45 

48 
52 
55 
58 
61 


Nonbusiness 
Mileage  Driven 


10,000  to  10,999.. 

11,000  to  11,999.. 

12,000  to  12,999.. 

13,000  to  13,999.. 

14,000  to  14,999.. 


15,000  to  15,999.. 
16,000  to  16,999.. 
17,000  to  17,999.. 
18,000  to  18,999.. 
19,000  to  19,999.. 

20,000    miles' 


RATE 

PER  GALLON 

6.5C   & 

5(f 

64 

6.5B4 

74 

7.54 

84 

$36 

$44 

M7 

$51 

$55 

$58 

40 

48 

52 

56 

60 

64 

43 

52 

56 

61 

65 

69 

47 

56 

61 

66 

70 

75 

50 

60 

65 

70 

76 

81 

54 

65 

70 

75 

81 

86 

57 

69 

74 

80 

86 

92 

61 

73 

79 

85 

91 

97 

64 

77 

84 

90 

96 

103 

68 

81 

88 

95 

102 

108 

70 

83 

91 

98 

105 

111 

94 


$66 
72 
78 

84 
91 

97 

103 
109 
116 
122 

125 


•For  over  20,000  miles,  use  table  amounts  corresponding  to  total 
mileage  driven.  For  example,  for  25,000  miles,  add  the  deduction  for 
5,000  to  the  deduction  for  20,000  miles. 


MISCELLANEOUS  DEDUCTIONS 

Care  of  Children  and  Other  Depend- 
ents.— If  deductions  are  itemized,  a 
woman  or  a  widower  (including  men  who 
are  divorced  or  legally  separated  under  a 
decree  and  who  have  not  remarried)  or 
a  husband  whose  wife  is  incapacitated  or 
is  institutionalized  for  at  least  90  con- 
secutive days  or  a  shorter  period  if  she 
dies,  may  deduct  certain  expenses.  This 
deduction  is  not  to  exceed  a  total  of  $600 
for  one  dependent,  or  $900  for  two  or 
more  dependents  for  the  care  of: 

(a)  dependent  children  under  13  years  of 

age;  or 

(b)  dependent  persons  (excluding  hus- 

band or  wife)  physically  or  men- 
tally incapable  of  caring  for  them- 
selves; 

if  such  care  is  to  enable  the  taxpayer  to 

be  gainfully  employed  or  to  actively  seek 

gainful  employment. 

In  the  case  of  a  woman  who  is  married, 

the  deduction  is  allowed  if: 

(a)  she  files  a  separate  return  because 
she  has  been  deserted  by  her  husband, 
does  not  know,  and  did  not  know  his 
whereabouts  at  any  time  during  the  year, 
and  has  applied  to  a  court  to  compel  him 
to  pay  support  or  otherwise  to  comply 
with  the  law  or  a  judicial  order;  or 

(b)  she  files  a  joint  return  with  her 
husband,  in  which  case,  the  deduction  is 
reduced  by  the  amount  (if  any)  by  which 
their  combined  income  on  page  1,  line  9, 
exceeds  $6,000.  This  limitation  does  not 
apply  to  expenses  incurred  while  the  hus- 
band is  incapable  of  self-support  because 
he  is  mentally  or  physically  defective. 

In  case  of  a  husband  whose  wife  is  in- 
capacitated, the  deduction  is  allowed  if 
he  files  a  joint  return  with  his  wife.  Then, 
the  deduction  is  reduced  by  the  amount 
(if  any)  by  which  their  combined  income 
on  page  1,  line  9,  exceeds  $6,000.  This 
limitation  does  not  apply  to  expenses  in- 
curred while  the  wife  is  institutionalized 

B8»—ie— 79738- 1 


if  she  is  institut/ona/ized  for  at  least  90 
consecutive  days  or  a  shorter  period  if 
she  dies. 

Do  not  deduct  any  child  care  payments 
to  a  person  for  whom  you  claim  an 
exemption. 

If  the  person  who  receives  the  pay- 
ment performs  duties  not  related  to  de- 
pendent care,  only  that  part  of  the  pay- 
ment which  is  for  dependent  care  may 
be  deducted. 

Attach  Form  2441,  or  a  statement  set- 
ting forth  all  pertinent  information. 

Casualty    Losses    and    Thefts. — If    you 

itemize  deductions,  you  can  deduct  a  net 
loss  resulting  from  the  destruction  of 
your  property  in  a  fire,  storm,  automobile 
accident,  shipwreck,  or  other  losses 
caused  by  natural  forces,  limited  to  the 
amount  in  excess  of  $100  for  each  loss. 
Damage  to  your  car  by  collision  or  acci- 
dent can  be  deducted  if  due  merely  to 
faulty  driving,  but  cannot  be  deducted  if 
due  to  your  willful  act  or  willful  negli- 
gence. You  can  also  deduct  losses  due  to 
theft,  but  not  losses  due  to  mislaying  or 
losing  articles. 

The  amount  of  loss  to  be  deducted  is 
measured  by  the  fair  market  value  of  the 
property  just  before  the  casualty,  less  its 
fair  market  value  immediately  after  the 
casualty  (but  not  more  than  the  cost  or 
other  adjusted  basis  of  the  property),  re- 
duced by  any  insurance  or  compensation 
received  and  the  $100  limitation.  Attach 
an  explanation  showing  details  of  each 
casualty. 

You  CAN  Deduct  Losses  On 

Property  such  as  your  home,  clothing,  or  auto- 
mobile destroyed  or  damaged  by  fire 

Property,  including  cash,  which  is  stolen  from 
you 

Loss  or  damage  of  property  by  flood,  light- 
ning, storm,  explosion,  or  freezing 


You  CANNOT  Deduct  Losses  On 

Personal  injury  to  yourself  or  another  person 
Accidental  loss  by  you  of  cash  or  other  per- 
sonal property 
Property  lost  in  storage  or  in  transit 
Damage  by  rust,  gradual  erosion  or  deteriora- 
tion 
Animals   or  plants   c^amaged  or  destroyed   by 
disease 

Expenses  for  Lducation. — You  may  de- 
duct expenses  for  education  if  they  are 
not  personal  expenditures  or  do  not  con- 
stitute an  inseparable  aggregate  of  per- 
sonal and  capital  expenditures  and  are 
for  education  which: 

(a)  Maintains  or  improves  skills  re- 
quired in  your  employment  or  other  trade 
or  business,  or 

(b)  Meets  the  express  requirements  of 
your  employer,  or  the  requirements  of 
applicable  law  or  regulations,  imposed  as 
a  condition  to  the  retention  of  your  estab- 
lished salary,  status,  or  employment. 

Expenses  incurred  for  education  which: 
(a)  is  required  in  order  to  meet  the  mini- 
mum educational  requirements  for  quali- 
fication in  an  employment  or  other  trade 
or  business:  or  (b)  is  part  of  a  program 
of  study  being  pursued  which  will  lead  to 
qualifying  for  a  new  trade  or  business,  are 
personal  expenses  or  constitute  an  in- 
separable aggregate  of  personal  and  capi- 
tal expenditures,  and,  therefore,  are  not 
deductible. 

The  rules  for  reporting  deductible  ed- 
ucation expenses  are  the  same  as  those 
shown  on  page  7  for  employee  business 
expenses.  (See  Document  No.  5952,  Ed- 
ucational Expenses,  available  at  the  Dis- 
trict Director's  office.) 

Other. — If  you  itemize  deductions,  you 
can  deduct  several  other  types  of  ex- 
penses under  "Miscellaneous  deduc- 
tions." 

If  you  work  for  wages  or  a  salary,  you 
can  deduct  your  ordinary  and  necessary 


Instructions  for  Page  2  of  Form  1040 — Continued/Page  9 


Business  Returns/1967  •  Forms  and  Instructions 


337 


employee  business  expenses  which  have 
not  been  claimed  on  page  2,  Part  III. 

You  can  deduct  all  ordinary  and  neces- 
sary expenses  connected  with  the  produc- 
tion or  collection  of  income,  or  for  the 
management  or  protection  of  property 
held  for  the  production  of  income. 

If  you  are  divorced  or  legally  sepa- 
rated and  are  making  periodic  payments 
of  alimony  or  separate  maintenance  under 
a  court  decree,  you  can  deduct  these 
amounts.  Periodic  payments  made  under 


either  (a)  a  written  separation  agreement 
entered  into  after  August  16,  1954,  or  (b) 
a  decree  for  support  entered  after  March 
1,  1954,  are  also  deductible.  Such  pay- 
ments must  be  included  in  the  wife's  in- 
come. You  cannot  deduct  any  voluntary 
payments  not  made  under  a  court  order 
or  a  written  separation  agreement,  lump- 
sum settlements,  or  specific  maintenance 
payments  for  support  of  minor  children. 
You  may  deduct  gambling  losses  only 
to  the  extent  of  gambling  winnings. 


You  CAN  Deduct  Cost  Of 

Safety  equipment,  tools  and  supplies,  used 

your  job 
Dues  to  unions  or  professional  societies 
Business  entertainment 
Fees  to  employment  agencies 

You  CANNOT  Deduct  Cost  Of 

Travel  to  and  from  work 
Entertaining  friends 
Bribes  and  illegal  payments 


MAILING  ADDRESSES  OF  DISTRICT  DIRECTORS'  OFFICES  AND  INTERNAL  REVENUE  SERVICE  CENTERS 

If  there  is  more  than  one  District  Director's  office  in  your  State  and  you  are  not  sure  which  one  to  use,  consult  your  local  post  office.     Use  street 
address  only  if  shown.     Send  your  return  to  "Internal  Revenue  Service"  at  one  of  the  following  addresses: 


IF  YOU  ARE   DUE  A  REFUND 


STATE 


OTHER   RETURNS 


4800  Buford  Highway,  Chamblee,  Ga.  30006  .  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405  . 
3651  Interregional  Highway,  Austin,  Tex.  78740  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405    . 

3651  Interregional  Highway,  Austin,  Tex.  78740  . 
310  Lowell  St.,  Andover,  Mass.  01812  .  .  .  . 
11601  Roosevelt  Blvd.,  Philadelphia,  Pa.  19155  . 
11601  Roosevelt  Blvd.,  Philadelphia.  Pa.  19155  . 
4800  Buford  Highway,  Chamblee,  Ga.  30006  ■      . 


4800  Buford  Highway,  Chamblee,  Ga.  30006  .  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405  , 
2306  E.  Bannister  Rd.,  Kansas  City,  Mo.  64170  . 
Cincinnati,  Ohio  45298 


2306  E.  Bannister  Rd.,  Kansas  City,  Mo.  64170  . 
3651  Interregional  Highway,  Austin,  Tex.  78740  . 

Cincinnati,   Ohio  45298 

3651    Interregional    Highway,   Austin,   Tex.    78740 
310  Lowell  St..  Andover,  Mass.  01812   .... 
11601   Roosevelt  Blvd..  Philadelphia,  Pa.  19155  . 


310  Lowell  St.,  Andover,  Mass.  01812  .... 

Cincinnati,   Ohio  45298 

2306  E.  Bannister  Rd.,  Kansas  City,  Mo.  64170  . 
4800  Buford  Highway,  Chamblee,  Ga.  30006  . 
2306  E.  Bannister  Rd.,  Kansas  City,  Mo.  64170  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405  . 


2306  E.  Bannister  Rd.,  Kansas  City,  Mo.  64170  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405  . 
310  Lowell  St.,  Andover,  Mass.  01812  .... 
11601  Roosevelt  Blvd.,  Philadelphia,  Pa.  19155  . 
3651  Interregional  Highway,  Austin,  Tex,  78740  . 
310  Lowell  St.,  Andover,  Mass.  01812   .... 


4800  Buford  Highway,  Chamblee,  Ga.  30006  .     .     . 
2306  E.  Bannister  Rd.,  Kansas  City,  Mo.  64170  .      . 

Cincinnati,   Ohio  45298 

3651  Interregional  Highway,  Austin,  Tex.  78740  . 
1160  West  1200  South  St.,  Ogden,  Utah  84405    .      . 
Director    of    international    Operations,    Washington, 
20225. 


DC. 


11601   Roosevelt  Blvd.,  Philalelphia,   Pa.  19155  .... 

Taxpayers  with  Puerto  Rico  addresses  and  all  taxpayers 
excluding  income  under  section  933;  Director  of  Inter- 
national Operations,  U.S.  Internal  Revenue  Seryice, 
Ponce    de    Leon   Ave.,    Hato   Rey,    Puerto   Rico   00917. 


310  Lowell  St.,  Andover,  Mass.  01812  .  .  .  . 
4800  Buford  Highway,  Chamblee,  Ga.  30006  .  . 
2306  E.  Bannister  Rd.,  Kansas  City,  Mo.  64170  . 
4800  Buford  Highway,  Chamblee,  Ga.  30006  .  . 
3651  Interregional  Highway,  Austin,  Tex.  78740  . 
U6C  West  1200  South  St.,  Ogden,  Utah  84405 
310  Lowell  St.,  Andover,  Mass.  01812  .  .  .  , 
11601   Roosevelt  Blvd..  Ph.ladelphia.  Pa.  19155  . 


Permanent  residents;  Department  of  Finance,  Tax  Divi. 
sion.  Charlotte  Amalie,  St.  Thomas,  V.I.  00801:  Others; 
Director  of  International  Operations,  U.S.  Internal  Reve- 
nue Service,  Ponce  de  Leon  Ave.  and  Bolivia  St., 
Hato  Rey,   Puerto   Rico  00917.  


1160  West  1200  South  St.,  Ogden,  Utah  84405  .      .      .      . 

Cincinnati.   Ohio  45298 

2306  E.  Bannister  Rd,,  Kansas  City,  Mo.  64170  .... 

3651  Interregional  Highway,  Austin,  Tex.  78740  .... 

U.S.  citizens  with  foreign  addresses,  except  A.P  O.  and 
F  P.O.  addresses,  and  all  US.  citizens  excluding  income 
under  sections  911  and  931;  Director  or  International 
Operations.  Internal  Revenue  Service.  Washington  D.C. 
20225. 


ALABAMA    . 
ALASKA 
ARIZONA     . 
ARKANSAS 
CALIFORNIA 


COLORADO      

CONNECTICUT     .      .      .      . 

DELAWARE 

DISTRICT  OF  COLUMBIA  . 
FLORIDA 


GEORGIA 
HAWAII  . 
IDAHO  . 
ILLINOIS 
INDIANA 


IOWA       .      . 

KANSAS 

KENTUCKY 

LOUISIANA 

MAINE    .      . 

MARYLAND 


MASSACHUSETTS 
MICHIGAN  .  . 
MINNESOTA  .  . 
MISSISSIPPI  .  . 
MISSOURI  .  .  . 
MONTANA  .      .      . 


NEBRASKA       .      . 
NEVADA       .      .      . 
NEW    HAMPSHIRE 
NEW    JERSEY 
NEW    MEXICO 
NEW    YORK     .      . 


NORTH  CAROLINA 

NORTH    DAKOTA 

OHIO       . 

OKLAHOMA      . 

OREGON 

PANAMA    CANAL    ZONE 


PENNSYLVANIA 
PUERTO    Rli.0 


RHODE   ISLAND 
SOUTH   CAROLINA 
SOUTH  DAKOTA 
TENNESSEE 
TEXAS 
UTAH 
VERMONT 
VIRGINIA     . 


VIRGIN    ISLANDS 


WASHINGTON 
WEST  VIRGINIA  .      . 
WISCONSIN      . 
WYOMING  .      . 

FOREIGN  ADDRESSES 


4800  Buford  Highway,  Chamblee,  Ga.  30006 

Anchorage,  Alaska  99501. 

Phoenix,  Ariz.  85025. 

Little  Roci<,  Ark.  72203. 

Los  Angeles,  Calif.  90012;  San  Francisco,  Calif.  94102. 


Denver,   Colo.  80202. 

Hartford,  Conn.  06115. 

Wilmington,   Del.   19802. 

Baltimore.  Md.   21202. 

4800  Buford  Highway,  Chamblee,  Ga.  30006. 


4800  Buford  Highway,  Chamblee,  Ga.  30006. 

Honolulu,   Hawaii   96813. 

Boise,   Idaho  83701. 

Chicago,  III.  60602;  Springfield,  111.  62704. 

Indianapolis,   Ind.  46204. 

Des  Moines,   Iowa  50309. 
Wichita,  Kans.  67202. 
Louisville,   Ky.  40202. 
New  Orleans,   La.  70130. 
Augusta.   Maine  04330. 
Baltimore,   Md.  21202. 


Boston,   Mass.  02203 

Detroit,    Mich.  48226. 

St.  Paul,  Minn.  55101. 

4800  Buford  Highway,  Chamblee,  Ga.  30006. 

St.   Louis,   Mo.  63101. 

Helena,   Mont.  59601. 


Omaha,  Nebr.  68102. 

Reno,   Nev.  89502. 

Portsmouth,   N.H.   03801. 

Newark,   N.J.  07102. 

Albuquerque,   N.   Mex.  87101. 

Albany,   N.Y.   12210;  35  Tiilary  St.,   Brooklyn,  NY.   11201; 

Buffalo,   N.Y.   14202;    Manhattan    District — 120   Church 

St.,  New  York,  N.Y.  10007. 


4800  Buford  Highway,  Chamblee.  Ga.  30006. 
Fargo,  N.   Dak.   58102. 

Cleveland,  Ohio  44113;  Cincinnati,  Ohio  45202, 
Oklahoma   City,   Okla.   73102. 
Portland,  Oreg.  97232. 

Director  of  International  Operations,  Washington,  D.C. 
20225. 

Philadelphia,  Pa.  19108;   Pittsburgh.  Pa.  15222. 

Taxpayers  with  Puerto  Rico  addresses  and  all  taxpayers 
excluding  income  under  section  933;  Director  of  Inter, 
national  Operations,  U.S.  Internal  Revenue  Service, 
Ponce    de    Leon    Ave.,    Hato    Rey,    Puerto    Rico    00917. 

Providence,   R.l.  02907. 

4800  Buford  Highway,  Chamblee,  Ga.  30OO6. 

Aberdeen,   S.   Dak.   57401. 

4800  Buford  Highway,  Chamblee.  Ga.  30006. 

Austin,  Tex.   78701;   Dallas.  Tex.   75201. 

Salt  Lake  City,  Utah  84110. 

Burlington.   Vt.  05402. 

Richmond,   Va.   23240. 


Permanent  residents:  Department  of  Finance.  Tax  Divi- 
sion, Charlotte  Amalie,  St.  Thomas,  V.l.  00801;  Others; 
Director  of  international  Operations,  U.S.  Internal 
Revenue  Service,  Ponce  de  Leon  Ave.  and  Bolivia  St., 
Hato  Rey,  Puerto  Rico  00917, 


Tacoma,   Wash.   93402. 

Parkersburg,  W.  Va.   26102, 

Milwaukee,  Wis.   53202. 

Cheyenne.   Wyo.  82001. 

US.  citizens  witti  foreign  addresses,  except  A. P.O.  and 
F.P.O.  addresses,  and  all  U.S.  citizens  excfuding  income 
under  sections  911  and  931;  Director  of  International 
Operations,  Internal  Revenue  Service,  Washington,  D.C. 
20225. 


Page  10/lnstructions  for  Page  2  of  Form  1040 — Continued 


:.^,B— 16 — 7972G-1 


338 


Business  Returns/1967  •  Forms  and  Instructions 


SCHEDULE  C 
(Form   1040) 

U.S.  Treasury  Departmenl 
Internal  Revenue  Service 


Profit  (or  Loss)  From  Business  or  Profession 

(Sole  Proprietorships) 
(Compute  social  security  self-employment  tax  on  Schedule  C-3  (Form  1040)) 


Attach  this  schedule  to  your  Income  tax  return,  Form  1040      —      Partnerships,  joint  ventures,  etc.,  must  file  on  Form  1065 

Name  and  address  as  shown  on  page  1,  Form  1040 


A  Principal   business   activity  . 
(See  separate  instructions) 


:       product  - 

(For  example:  retail— hardware;  wholesale— tobacco;  services— legal,  nianufacturing— furniture;  etc.) 


B  Business  name  C  Employer   Identification   Number   

D  Business  address  if  different  from  above,  otherwise  enter  "same" 

E  Indicate  method  of  accounting:   (1)  Q  cash;     (2)  □  accrual;    (3)  □  other. 

F  Was  an  Employer's  Quarterly  Federal  Tax  Return.  Form  941,  filed  for  this  business  for  any  quarter  in  1967?     □  Yes     □  No. 

G  Is  this  business  located  within  the  boundaries  of  the  city,  town,  etc.,  indicated  on  Line  D?    □  Yes    n  No. 

H  Did  you  own  this  business  at  the  end  of  1967?    □  Yes    □  No. 

I  How  many  months  in  1967  did  you  own  this  business?   


(ZIP  code) 


1  Gross  receipts  or  gross  sales  $ Less:  Returns  and  allowances  $.. 

2  Inventory  at   beginning  of  year   (if  different  from   last  year's  closing   inventory 

attach    explanation) 

3  Merchandise  purchased   $ less  cost  of  any  items 

withdrawn  from  business  for  personal  use  $ 

4  Cost  of  labor  (do  not  include  salary  paid  to  yourself) 

5  Material    and   supplies 

6  Other  costs  (explain  in  Schedule  C-1) 

7  Total  of   lines  2  through   6 

8  Inventory  at  end  of  this  year 

9  Cost  of  goods  sold  (subtract  line  8  from  line  7)        

10  Gross  profit  (subtract  line  9  from  line  1)        

OTHER   BUSINESS  DEDUCTIONS 

11  Depreciation    (explain    in    Schedule   (>-2) 

12  Taxes  on  business  and  business  property  (explain  in  Schedule  C-1) 

13  Rent  on  business  property 

14  Repairs   (explain   in   Schedule  C-1) 

15  Salaries  and  wages  not  included  on  line  4  (exclude  any  paid  to  yourself)  .... 

16  Insurance     ...     

17  Legal  and  professional  fees 

18  Commissions 

19  Amortization   (attach  statement) 

20  Retirement  plans,  etc.  (other  than  your  share — see  separate  instructions)  . 

21  Interest   on   business   indebtedness 

22  Bad  debts  arising  from  sales  or  services 

23  Losses  of  business  property  (attach  statement) 

24  Depletion  of  mines,  oil  and  gas  wells,  timber,  etc.  (attach  schedule) 

25  Other  business  expenses  (explain  in  Schedule  C-1) '.     .     .     . 

26  Total    of    lines  11  through  25 

27  Net  profit  (or  loss)  (subtract  line  26  from  line  10).    Enter  here;  in  Schedule  C5-3,  11. ,e  1;  and  on  Form  1040. 

page  2,  Part  II,  line  4 


SCHEDULE 

c-1.  EXPLANATION  OF  LINES  6,  12,  14,  AND  25 

B 

Line  No. 

Explanation 

Amount 

Line  No. 

Explanation 

Amount    ^B^l 

$ 

» 

c59— la— 707J1-1 


Business  Returns/1967  •  Forms  and  Instructions 


339 


Schedule  C  (Form  1040)  1967 


Page  2 


SCHEDULE  C-2.  EXPLANATION  OF  DEDUCTION  FOR  DEPRECIATION  CLAIMED  ON   LINE  11 

This  schedule  is  designed  for  taxpayers  using  the  alternative  guidelines  and  administrative  procedures  described  in  Revenue  Procedures  62-21 
and  65-13  as  well  as  for  those  taxpayers  who  wish  to  continue  using  practices  authorized  prior  to  these  revenue  procedures.  Where  double  head- 
ings appear  use  the  first  heading  for  depreciation  under  Revenue  Procedures  62-21  and  65-13  and  the  second  heading  for  other  authorized  practices. 


Description  o(  property                   Cost  o,  ?the,  basis 

3.  Asset  additions  in 
year  (amount) 

OR 

Date  acquired 

4.  Asset  retirements 
in  year  (amount) 
(applicable  only  to 
Rev.  Proc.  62-21) 

5.  Depreciation 

allowed  or  allowable 

in  prior  years 

6.  Method 

o( 
computing 
depreciation 

7.  Class  lite 

OR 

Rate  (%) 
or  life 

8.  Depreciation  for 
this  year 

... 

3  Less:   Amount  of  deprecJati 

4  Balance — Enter  here   and  o 

n  page  1,  line  11  . 

SUMMARY  OF  DEPRECIATION 


1  Under  Rev.  Proc's 
62-21  &  65-13 

2  Other.     .     . 


straight  line 


Declining  balance 


Sum  of  the 
year^-digits 


Units  of 
production 


Additional  first  year 
(section  179) 


Other  (specify) 


Total 


EXPENSE  ACCOUNT  INFORMATION 

Enter  information  with  regard  to  yourself  and  your 
five  highest  paid  employees.  In  determining  the 
five  highest  paid  employees,  expense  account  allow/- 
ances  must  be  added  to  their  salaries  and  wages. 
However,  the  information  need  not  be  submitted  for 
any  employee  for  whom  the  combined  amount  is  less 
than  $10,000,  or  for  yourself  if  your  expense  account 
allowance  plus  line  27,  page  1,  is  less  than  $10,000. 
See  separate  instructions  for  Schedule  C,  for  definition 
of  "expense  account." 
Did  you  claim  a  deduction  for  expenses  connected  with 
that  question.) 

J  A  hunting  lodge D. 

working  ranch  or  farm  .     .     .   D, 

fishing  camp D, 

resort  property D, 

pleasure  boat  or  yacht .     .     .   D, 
or  other  similar  facility  .     .     .   n? 
(Other  than  where  the  operation  of  the  facility 
was  your  principal  business.)   DYES     D  NO 


Name 

Expense  account 

Salaries  and  wages 

Owner 

1 

„  ......J-..,.^.    .^^C^^:^-^ 

3 

4 

5   

:  (If  answer  to  any  question  is  "YES,"  check  applicable  boxes  within 

K  Vacations  for  you  or  members  of  your  family,  or  employees 
or  member  of  their  families?  (Other  than  vacation  pay 
reported  on  Form  W-2.)  D  YES     D   NO 

L  The  leasing,  renting,  or  ownership  of  a  hotel  room  or 
suite  D,  apartment  D,  or  other  dwelling  D,  which  was 
used  by  you,  your  customers,  employees,  or  members  of 
their  families?  (Other  than  use  by  yourself  or  employees 
while  in  business  travel  status.)  D  YES     D  NO 

M  The  attendance  of  members  of  your  family  or  your  em- 
ployees' families  at  conventions  or  business  meetings? 
D  YES     D  NO 


ADDITIONAL  INFORMATION 

1  Was  there  any  substantial  change  in  the  manner  of  determining  quantities,  costs,  or  valuations  between  the  opening  and 
closing  inventories?  Q  YES     D   NO.     If  "Yes,"  attach  explanation. 

2  Are  you  liable  for  filing  Forms  1096  and  1099  or  1087  for  the  calendar  year  1967?     (See  last  paragraph  of  separate  Instruc- 
tions for  Schedule  C.)     D  YES     D  NO.     If  "Yes,"  where  were  they  filed?  

on — 10—70721-1         OPO 


340 


Business  Returns/1967  •  Forms  and  Instructions 


INSTRUCTIONS  FOR  SCHEDULE  C  (FORM   1040)— 1967 

U.S.  Treasury  Department — Internal  Revenue  Service 


If  you  owned  a  business,  or  practiced  a  profession,  fill  in  Schedule 
C  and  enter  the  net  profit  (loss)  on  page  2,  Part  II,  line  4  Form 
1040.  If  you  had  more  than  one  business,  or  husband  and  wife  had 
separate  businesses,  a  separate  Schedule  C  must  be  completed  for  each 
business.     Farmers  should  use  separate  Schedule  F  (Form  1040). 

Income  from  any  trade  or  business  is  subject  to  the  social  security 
self-employment  tax,  unless  specifically  excluded.  See  page  2  of 
Schedule  C-3  (Form  1040).  If  you  have  filed  Form  4029,  Applica- 
tion for  Exemption  from  Tax  on  Self -employment  Income  and  Waiver 
of  Benefits,  do  not  file  Schedule  C-3;  however,  write  "Exempt— Form 
4029"  to  the  left  of  the  entry  space  on  line  .15,  page  1  of  Form  1040. 

If  some  of  your  expenses  are  part  business  and  part  personal,  you 
can  deduct  the  business  portion  but  not  the  personal  portion.  For 
instance,  a  businessman  who  uses  his  car  half  for  business  can  deduct 
only  half  the  operating  expenses. 

Accounting  Methods  and  Records. — ^Two  of  the  principal  meth- 
ods of  accounting  which  may  be  used  are  the  "cash  method"  and  the 
"accrual  method."  Other  methods  are  permissible,  such  as,  com- 
pleted contract,  percentage  of  completion,  etc.  Any  of  these  methods 
or  a  combination  of  methods  may  be  used  provided  that  the  method 
or  methods  used  properly  reflect  your  income.  However,  unless  you 
keep  books  of  accoimt  your  return  must  be  on  the  "cash  method." 

"Cash  method"  means  that  all  items  of  taxable  income  actually  or 
constructively  received  during  the  year  (whether  in  cash  or  in  property 
or  services)  and  only  those  amounts  actually  paid  during  the  year  for 
deductible  expenses  are  shown.  Income  is  "constructively"  received 
when  it  is  credited  to  your  account  or  set  aside  for  you  and  may  be 
drawn  upon  by  you  at  any  time.  Uncashed  salary  or  dividend  checks, 
bank  interest  credited  to  your  account,  matured  bond  coupons,  and  sim- 
ilar items  which  you  can  turn  into  cash  immediately  are  "construc- 
tively received"  even  though  you  have  not  actually  converted  them 
into  cash. 

An  "accrual  method"  means  that  you  report  income  when  earned, 
even  if  not  received,  and  deduct  expenses  when  incurred,  even  if  not 
paid  within  the  taxable  year. 

Item  A — Principal  business  activity  and  product.— Give  the 

one  business  activity  that  accounts  for  the  largest  percentage  of  gross 
income  included  on  page  1,  line  1,  of  Schedule  C.  State  the  broad 
field  of  business  activity  as  well  as  the  product  or  service,  for  ex- 
ample "wholesale— drugs,"  "retail — apparel,"  etc. 

Item  D — Business  address. — If  business  is  actually  conducted 
at  address  shown  on  page  1,  Form  1040,  write  "same"  on  this 
line.  Enter  business  address  only  if  different  from  address  shown 
on  page  1,  Form  1040.    Use  street  address  rather  than  box  numbers. 

Line  1 — Gross  receipts  or  gross  sales. — Enter  gross  receipts  or 
sales  from  your  trade  or  business,  including  finance  reserve  income, 
discounts  received,  sale  of  scrap,  etc.  Returns  and  allowances. — 
Enter  such  items  as  returned  sales,  rebates,  and  allowances  from  the 
sale  price  or  service  charge. 

Installment  sales. — ^If  you  use  the  installment  method  of  report- 
ing income  from  sales,  you  must  attach  to  your  return  a  schedule 
showing  separately  for  the  years  1964,  1965,  1966,  and  1967  the 
following:  (a)  gross  sales;  (b)  cost  of  goods  sold;  (c)  gross  profits; 
(d)  percentage  of  profits  to  gross  sales;  (e)  amounts  collected;  and 
(f)  gross  profits  on  aiiiounts  collected. 

COST  OF  GOODS  SOLD 

Lines  2-9. — ^If  you  are  engaged  in  a  trade  or  a  business  in  which 
the  production,  purchase,  or  sale  of  merchandise  is  an  income  pro- 
ducing factor,  you  must  take  inventories  of  merchandise  and  mate- 
rials on  hand  at  the  beginning  and  end  of  the  taxable  year  in  order 
to  reflect  the  gross  profits  correctly.  The  method  adopted  for  the  first 
year  in  which  inventory  is  taken  must  be  continued  unless  permission 
to  change  is  secured  from  the  Commissioner  of  Internal  Revenue, 
Washington,  D.C.  20224.  Application  for  permission  to  change  the 
method  of  valuing  inventories  should  be  made  on  Form  3115  and  filed 
with  the  Commissioner  within  90  days  after  the  beginning  of  the 
taxable  year  in  which  it  is  desired  to  effect  a  change. 

OTHER  BUSINESS  DEDUCTIONS 

Line  11 — Depreciation  and  obsolescence. — You  may  deduct  a 
reasonable  allowance  for  exhaustion,  wear  and  tear,  and  obsoles- 
cence of  property  used  in  the  trade  or  business.  For  additional 
information  regarding  depreciation,  see  the  instructions  for  Form 


1040.  The  depreciation  instructions  discuss  the  alternative  stand- 
ards and  procedures  for  use  in  determining  depreciation  under 
Revenue  Procedures  62-21  and  65-13.  While  not  mandatory,  the 
adoption  of  these  procedures  will,  in  most  cases,  prove  to  be  to  the 
taxpayer's  advantage. 

If  a  deduction  is  claimed  on  account  of  depredation,  fill  in  Sched- 
ule C-2.  In  case  obsolescence  is  included  in  this  deduction,  state 
separately  amount  claimed  and  basis  upon  which  it  is  computed.  Com- 
plete the  "Summary  of  Depreciation"  showing  the  amounts  computed 
under  the  methods  and  procedures  indicated. 

Line  14 — Repairs. — You  may  deduct  the  cost  of  incidental  re- 
pairs, including  labor  (but  not  the  value  of  your  own  labor),  supplies, 
and  other  items,  which  do  not  add  to  the  value  or  appreciably  prolong 
the  life  of  the  property.  Expenditures  for  restoring  or  replacing 
property  are  not  deductible,  since  such  expenditures  are  chargeable 
to  capital  accounts  or  to  depredation  reserve  depending  on  how 
depreciation  is  charged  on  your  books. 

Line  19 — Amortization For  the  election  to  amortize  research 

or  experimental  expenditures,  see  section  174  of  the  Code. 

For  the  election  to  amortize  trademark  or  trade  name  expenditures, 
see  section  177  of  the  Code. 

Line  20 — Retirement  plans,  etc.  (other  than  your  share). — 

Enter  deduction  for  contributions  to  or  under  a  pension,  profit-sharing, 
annuity,  or  bond  purchase  plan,  and  compensation  under  a  deferred 
payment  plan  for  your  employees  on  this  line.  If  the  plan  includes 
you  as  a  self-employed  individual,  enter  your  share  on  page  2,  Part  III, 
line  4,  Form  1040  and  attach  Form  2950SE.  For  other  plans  attach 
Form  2950  (optional  in  the  first  year — see  instructions  for  that  form). 

Line  22 — Bad  debts  arising  from  sales  or  services.— Include 

debts,  or  portions  thereof,  arising  from  sales  or  professional  services 
that  have  been  included  in  income,  which  have  been  definitely 
ascertained  to  be  worthless;  or  such  reasonable  amount  as  has  been 
added  within  the  taxable  year  to  a  reserve  for  bad  debts.  A  debt 
which  is  deducted  as  bad  and  which  reduces  your  tax  must,  if  sub- 
sequently collected,  be  returned  as  income  for  the  year  in  which 
collected. 

Line  23 — Losses  of  business  property. — You  may  deduct  losses 
of  business  property  by  fire,  storm,  or  other  casualty,  or  theft,  if  not 
compensated  by  insurance  or  otherwise  and  not  made  good  by  repairs 
claimed  as  a  deduction.  Attach  a  statement  showing  a  description  of 
the  property,  date  acquired,  cost,  subsequent  improvements,  deprecia- 
tion allowed  or  allowable  since  acquisition,  insurance  proceeds,  sal- 
vage value,  and  deductible  loss. 

Line  24 — Depletion  of  mines,  oil  and  gas  wells,  timber,  etc. — 

If  a  deduction  is  claimed  on  account  of  depletion.  Form  M  (mines 
and  other  natural  deposits).  Form  O  (oil  and  gas),  or  Form  T  (tim- 
ber) ,  should  be  attached  to  your  return. 

Line  25 — Other  business  expenses. — Include  all  ordinary  and 
necessary  business  expenses  for  which  no  space  is  provided  in  the 
schedule.  Do  not  include  cost  of  business  equipment  or  furniture, 
expenditures  for  replacements,  or  for  permanent  improvements  to 
property,  or  personal  living  and  family  expenses. 

Automobile  Expenses,  Special  Rule. — See  page  7  of  the  Form 
1040  instructions  for  optional  method  of  computing  deductible  auto- 
mobile expenses. 

Net  operating  loss  deduction. — ^Any  net  operating  loss  deduc- 
tion should  be  entered  as  a  "minus"  figure  on  Form  1040,  page  2, 
Part  II,  in  "Misc.  income." 

Expense  account  Information. — Expense  account  allowance 
means:  (a)  amounts,  other  than  compensation,  received  as  advances 
or  reimbursements,  and  (b)  amounts  paid  by  or  for  you  for  expenses 
incurred  by  or  on  behalf  of  yourself  or  your  employees,  including  all 
amounts  charged  through  any  type  of  credit  card,  for  which  a  deduc- 
tion is  claimed  in  this  schedule. 

However,  this  term  does  not  include  amounts  paid  for:  (a)  the 
purchase  of  goods  for  resale  or  use  in  your  business,  and  (b)  inci- 
dental expenses,  such  as  the  purchase  of  office  supplies  or  for  local 
transportation  in  cormection  with  an  errand.  You  should  maintain 
records  to  substantiate  entertaiiunent  expenditures. 

Information  returns. — ^You  may  be  required  to  file  information 
returns  for  certain  payments  of  fees  and  other  non-employee  com- 
pensation, interest,  rents,  royalties,  annuities  and  pensions.  For  more 
detailed  information  see  instructions  on  Form  1096. 


•ti  U.S.GOVERNMENT  PRINTING  OFFICE :  lU7-O-260-0Qe 


Business  Returns/1967  •  Forms  and  Instructions 


.341 


SCHEDULE  F 
(Form  1040) 

U.S.  Treasury  Department 
Internal  Revenue  Service 


Schedule  of  Farm  Income  and  Expenses 

(Compute  social  security  self-employment  tax  on  Schedule  F-1  (Form  1040)) 

Attach  this  schedule  to  your  income  tax  return.  Form  1040 


Name  and  address  as  shown  on  Form  1040 


Business  name  and  address 

Location  of  farm(s)  and  number  of  acres  in  each  farm  . 


Employer   identification   number 


FARM  INCOME  FOR  TAXABLE  YEAR — CASH  RECEIPTS  AND  DISBURSEMENTS  METHOD 

PART   I. — Report  in  the  applicable  column  below  receipts  Irom  saleof  livestock  held  primarily  lor  sale.    (Do  not  include  other  sales  ol  livestock  held  lor  dralt,  breeding,  or  dairy  purposes; 
report  such  saleson  Schedule  D  (Form  1040)) 


SALES  OF  MARKET  LIVESTOCK  AND  PRODUCE  RAISED  AND  HELD  PRIMARILY  FOR  SALE 

OTHER  FARM  INCOME 

Kind 

Quantity 

1.  Amount 

Kind 

Quantity 

2.  Amount 

Items 

3.  Amount 

Cattle  .... 

$ 

Eggs 

Meat  products  .     . 
Poultry,  dressed  . 

Wool 

Honey    .... 
Syrup  and  sugar  . 
Other  (specify): 

$ 

Mdse.  rec'd  for  produce  .     .     . 

Machine  work 

Wood  and  lumber 

Other  forest  products  .... 
Patronage     dividends,     per-unit 

retains  

Agricultural  program  payments: 

(1)  In  cash  

(2)  In  materials  and  services  . 

(3)  Commodity  Credit  loans  for- 
feited (or  under  election)  . 

$ 

Sheep  .... 
Swine  .... 

Poultry      .    .    . 
Bees     .... 

Hay 

Vegetables.    .     . 

Dairy  products    . 
Total  of  col 



umns  1,  2,  and  3.     Enter  here  and  in  Part  IV,  line  1  below 

$ 

PART  II.— SALES  OF  PURCHASED  LIVESTOCK  AND  OTHER  ITEMS  PURCHASED  FOR  RESALE 


a.  Description 

b.  Date  acquired 

c.  Amount  received 

d.  Costor  other  basis 

e.  Proht  (or  loss) 

$ 

$ 

$ 

s'     .V     --    .4i 

Totals  (enter  amount  from  column  e,  in  Part  IV,  line  2  below) . 

$ 

s 

$ 

PART  111.— FARM  EXPENSES  FOR  TAXABLE  YEAR  (see  separate  instructions) 

(Do  not  Include  pertonal  or  living  expenses  or  expenses  not  attributable  to  production  of  farm  income,  such  as  taxes,  insurance,  repairs,  etc.,  on  your  dwalling) 


5 


Items 

1.  Amount 

Items 

2.  Amount 

Items 

3.  Amount 

$ 

Veterinary,   medicine     . 
Gasoline,   fuel,  oil   .     . 
Storage,  warehousing  . 

Taxes   

Insurance  

Utilities 

Rent  of  farm,  pasture  . 

Freight,    trucking     .     . 

Conservation  expenses  . 

re  and  in  Fart  IV,  line  4  b 

$ 

Retirement     plans,     etc. 
(Other  than  your  share — 
See  Instructions)  .     .     . 

Other  (specify): 

Repairs,  maintenance  .     . 

$ 

Feed  purchased  .... 
Seed,  plants  purchased  . 

Supplies  purchased     .     . 

Breeding  fees    .... 

Total  of  columns  1, 
(accrual   method) 

2,  and  3.     Enter  he 

Blow  (cash  method),  or  page  2,  Part  VII,  line  6 

$ 

PART  IV.— SUMMARY  OF  INCOME  AND  DEDUCTIONS — CASH    RECEIPTS  AND  D!SBURSEMENTS  METHOD 


1  Sale  of   livestock  and   produce   raised  and 
other  farm  income 

$ 

4  Farm  expenses  (from  Part  III) 

5  Depreciation  (from  Part  V) 

6  Other  farm  deductions  (specify): 

$ 

2  Profit  (or  loss)  on  sale  of  purchased  live- 

3                Gross  profits* 

$ 

7               Total  deductions 

J 

8  Net  farm  profit  (or  loss)  (subtract  lire  7  from  line  3).     Enter  here  and  on  page  2,  Part  II,  line  6,  Form  1040.     Make 
your  computation  of  self-employment  income  and  the  self-employment  tax  on  Schedule  F-1 

$ 

*Use  this  amount  for  optional  method  of  computing  net  earnings  from  self-employment.     (See  line  3,  Schedule  F-1  (Fcrm  1040).) 


342 


Business  Returns/1967  •  Forms  and  Instructions 


Schedule  F  (Form  1040)  1967 


Page   2 


PART  V. — DEPRECIATION  (see  instructions)  (Do  not  include  property  you  and  your  family  occupy  as  a  dwelling,  its  furnishin£s,  and  otlier  items  used  for  personal  purposes) 
This  schedule  is  designed  for  taxpayers  using  the  alternative  guidelines  and  administrative  procedures  described  in  Revenue  Procedures  62-21  and 
65-13  as  well  as  for  those  taxpayers  who  wish  to  continue  using  practices  authorized  prior  to  these  revenue  procedures.  Where  double  headings 
appear  use  the  first  heading  for  depreciation  under  Revenue  Procedures  62-21  and  65-13  and  the  second  heading  for  other  authorized  practices. 


2.  Cost  or  other  bssis 
1.  Group  2nd  guideline  class              at  beginningof  year 

Description  of  property                  Cost  or  other  basis 

3.  Asset  additions 
in  year  (amount) 

Date  acquired 

4.  Asset  retirements 

in  year  (amount) 

(applicableonlylo  Rev. 

Proc.  62-21) 

5.  Depreciation 

allowed  or  allowable 

in  prior  years 

6.  Method  o( 
computing 
depreciation 

7.  Class  life 

--  OR  -- 

Rate  (%) 

Of  life 

8.  Depreciation  for 
this  year 

Total  cost  or  other  basis  . 

2  Total  depreciation  (enter  in 

Part  IV,  line  5  (cash  method),  or  in  Part  VII,  line  7  (accrual  method)) 

$ 

1  Under  Rev.  Proc's. 
£2-21  and  65-13 

2  Other  .     .     . 


Straight  line 


Declining  balance 


Sum  of  the 
years-digits 


Units  of 

production 


Additional  first  year 

(section  17')) 


Other  (specify) 


PART  VI.— FARM   INCOME  FOR  TAXABLE 

(Do  not  include  sales  of  livestock  held  for  draft,  breeding,  or  da 

YEAR— ACCRUAL  METHOD 

ry  purposes;  report  such  sales  on  Schedule  D  (Form  1040),  and  omit  them 

from  "On  hand  at  beginning  of  year"  column) 

Description 

(Kind  of  livestock,  crops, 

or  other  products) 

On  hand  at  beginning  of  year 

Purchased  during  year 

Raised 
during  year 

Consumed  or 

lost  during 

year 

Sold  during  year 

On  handat  endof  year 

Quantity 

Inventory  value 

Quantity 

Amount  paid 

Quantity 

Quantity 

Quantity 

Amount  received 

Quantity 

Inventory  value 

S 

$         

$ 

$ 

Totals   (enter  here  and   In 

$ 

$ 

$ 

$ 

Part  VII    below 

.      .      . 

(Enter  on  line  3) 

(Enter  on  line  4) 

(EnteronlinelCb)) 

("Enter  on  line  1(a)) 

PART  VII.— SUMMARY  OF  INCOME  AND  DEDUCTIONS— ACCRUAL  METHOD 


1(a)  Inventory  of  livestock,  crops,  and  products  at  end  of  year 

(b)  Sales  of  livestock,  crops,  and  products  during  year     .     . 

(c)  Agricultural  program  payments: 

(1)  In  cash    

(2)  In    materials   and   services 

(3)  Commodity  Credit  losns  forfeited  (or  under  election) 

(d)  Other  farm  income  (specify): 


Total  of  line  1(d) 
2  Total      .     . 


3  Inventory   of   livestock,   crops,   and   products 

at  beginning  of  year 

4  Cost   of    livestock   and    products    purchased 

during  year 

5  Gross  profits  (subtract  the  sum  of  lines  3  and  4  from  line  2)*  . 


6  Farm  expenses  (from  Part  III). 

7  Depreciation   (from  Part  V)  . 

8  Other  farm  deductions 
(specify):    


Total  of  line  8  . 
9  Total   deductions 


10  Net  farm  profit  (or  loss)  (subtract  line  9  from  line  5).      Enter  here  and  on  pace  2,  Part  II,  line  6,  Form  1040.      Make 

your  computation  of  self-employment  income  and  the  self-employment  tax  on  Schedule  F-1 .    $ 


*Use  this  amount  for  optional  method  of  computing  net  earnings  from  self-employment.      (See  l.ne  3,  Schedule  F-1  (Form  1040).) 

U.S.COVERNHENT  PRINTING  OFFICE;  1967~0-26(M31 ! 


Business  Returns/1967  •  Forms  and  Instructions 


343 


l'ntern'aT'Re7enul''s'^™rce'— INSTRUCTIONS  FOR  SCHEDULE  F  (FORM   1040)— 1967 

The  term  "farm"  (.lues  not  inLiude  the  cultivating  or  operating  of  a  farm  for  recreation  or  pleasure, 
the  result  of  which  is  a  continual  loss  from  year  to  year, 


CASH   RECEIPTS  AND   DISBURSEMENTS  METHOD 

Include  in  income  (a)  cash  and  the  value  of  merchandise  or  other 
property  received  from  the  sale  of  livestock  and  produce  raised 
during  the  taxable  year  ur  prior  years,  (b)  the  profits  received  from 
the  sale  of  any  livestock  and  other  items  purchased,  and  (c)  income 
received  from  all  other  sources.  Expenses  will  be  the  amounts  paid 
during  the  taxable  year  plus  deductions  such  as  depreciation,  etc. 

ACCRUAL  METHOD 

The  gross  profits  are  obtained  as  indicated  in  summary  of  income 
and  deductions  on  page  2  of  Schedule  F.  Farm  expenses  will  be  the 
actual  expenses  incurred  during  the  year,  whether  paid  or  not.  You 
may  value  inventories  according  to  the  "farm-price  method."  which 
provides  for  the  valuation  of  inventories  at  market  price  less  direct 
cost  of  disposition,  in  addition  to  other  methods.  Farmers  raising 
livestock  may  value  their  inventories  of  animals  according  to  cither  the 
"farm-price  method"  or  the  "unit-livestock-price  method." 
INCOME 

All  farm  income  from  whatever  source  must  be  reported  in  Schedule 
F  or  in  Schedule  D  (Form  1040) .  Anything  of  value  received  instead 
of  cash,  such  as  groceries  received  in  exchange  for  produce,  must 
be  treated  as  income  to  the  extent  of  its  market  value.  The  value  of 
farm  produce  consumed  by  the  farmer  and  his  family  need  not  be 
reported  as  income,  but  expenses  incurred  in  raising  such  produce 
must  not  be  claimed  as  deductions.  Recoveries  from  insurance  on 
growing  crops  should  be  included.  If  you  rent  all  or  a  part  of  your 
crop  land  on  a  crop  share  basis,  report  the  crop  shares  received  as 
rental  income  only  for  the  year  in  which  they  are  reduced  to  money, 
or  its  equivalent.  If  you  received  rental  income  from  the  operation 
of  a  farm  and  did  not  materially  participate  in  its  operation,  report 
the  income  in  Part  II  of  Schedule  B  (Form  1040). 

Qualified  per-unit  retain  certificates  and  patronage  dividends  re- 
ceived from  cooperatives  in  cash,  qualified  written  notices  of  alloca- 
tion, or  other  property  (to  the  extent  of  fair  market  value),  are  to 
be  included  in  farm  income. 

Non-qualified  per-unit  retain  certificates  and  patronage  dividends 
received  in  the  form  of  nonqualified  written  notices  of  allocation  are 
not  to  be  included  in  income  at  the  time  of  receipt.  However, 
amounts  received  at  the  time  of  redemption,  sale,  or  other  disposition 
must  be  reported  as  income. 

Dividends  received  on  purchases  of  capital  assets  or  depreciable 
property  used  in  farming  are  not  included  in  income,  but  the  pur- 
chase price  of  such  items  must  be  reduced  accordingly.  Dividends 
you  receive  on  nonbusiness  purchases  are  not  included  in  income. 

Report  sales,  exchanges,  or  involuntary  conversions  of  capital 
assets  and  other  property  in  separate  Schedule  D  (Form  1040). 

Income  from  farming  is  subject  to  the  self-employment  tax.  (See 
page  2  of  Schedule  F-1  (Form  1040).)  If  you  have  filed  Form 
4029,  do  not  file  Schedule  F-1,  however,  write  "Exempt — Form  4029" 
to  the  left  of  the  entry  space  on  line  15,  page  1  of  Form  1040. 

If  you  use  the  "cash  method,"  include  in  income  any  Federal  gaso- 
line tax  claimed  as  a  credit  on  Form  1040  for  the  prior  year.  How- 
ever, if  you  use  the  "accrual  method,"  include  in  income  any  Federal 
gasoline  tax  you  are  claiming  as  a  credit  on  Form  1040  for  this  year. 
Agriculture  Program  Payments. 

In  Cash. — Enter  the  total  amount  of  price  support  payments,  diver- 
sion payments,  and  cost  share  payments  received  in  cash  (sight  drafts). 

In  Materials  and  Services. — If  benefits  were  received  in  the  form 
of  materials,  such  as  fertilizer  or  lime,  or  in  the  form  of  services,  such 
as  grading  or  the  construction  of  dams,  enter  the  total  amount  paid 
by  the  Department  of  Agriculture  to  the  vendor  or  contractor. 

Commodity  Credit  Corporation  Loans  Forfeited  {or  under  elec- 
tion).— If  commodities  are  pledged  as  security  for  a  loan  from  the 
Commodity  Credit  Corporation,  income  is  not  considered  received 
until  the  commodities  are  delivered  or  forfeited  to  the  Corporation, 
unless  an  election  is  made  to  include  these  amounts  in  income  when 
received.  If  you  made  this  election,  or  delivered  or  forfeited  the 
pledged  commodity,  enter  the  amounts  received  on  this  line.  If  you 
made  such  an  election,  attach  to  your  return  a  statement  showing  details 
of  such  loans.  You  must  continue  to  report  similar  loans  as  income 
until  you  receive  permission  from  the  Commissioner  to  change  your 
method  of  accounting. 

EXPENSES  AND  OTHER  DEDUCTIONS 
Labor  hired. — Amounts  paid  for  regular  farm  labor,  piecework, 
contract  labor,  and  other  forms  of  hired  labor.  Do  not  deduct  the 
value  of  your  own  labor  or  that  of  your  wife  or  family.  Only  that 
part  of  the  board  which  is  purchased  for  hired  labor  should  be  de- 
ducted. The  value  of  products  furnished  by  the  farm  and  used  in 
the  board  of  hired  labor  is  not  deductible.  However,  the  cost  of 
rations  purchased  for  laborers  or  sharecroppers  is  deductible.  Do 
not   deduct   amounts   paid   to   persons   engaged    in   household   work 


■it  U.S.  GOVERNMENT  PRINTING  OFFICE  :  1967— O-260H31 2 


except    to   the   extent   that   the  services  of  such   persons  are  used  in 
boardmg  and  otherwise  caring  for  farm  laborers. 

Repairs  and  maintenance. — Amounts  expended  for  repairs 
and  maintL-nance  of  farm  buildings  (except  your  dwelling),  fences, 
drains,  and  othtT  farm  improvements,  and  for  repairs  and  main- 
tenance of  farm  machinery  and  equipment;  cost  of  ordinary  tools  of 
short  hfc  or  small  cost  such  as  shovels,  rakes,  etc.  Amounts  paid  for 
replacements  of,  or  additions  to.  farm  machinery,  farm  buildings,  or 
other  farm  equipment  of  a  permanent  nature  are  not  deductible. 

Utilities.- -The  farm  share  of  the  expenditures  for  water  rent, 
electricity,  telephone,  etc.     Do  not  deduct  personal  expenses. 

Fertilizers  and  lime.— These  and  simdar  materials  may  be  either 
capitalized  or  deducted  as  an  expense 

Supplies  purchased. — Cost  of  twine,  spray  materials,  poisons, 
disinfectants,  cans,  barrels,  baskets,  egg  cases,  bags,  etc. 

Taxes. — State  and  local  taxes.  Do  not  deduct  Federal  income 
taxes;  estate,  inheritance,  legacy,  succession,  and  gift  taxes;  nor 
taxes  assessed  for  any  improvement  or  betterment.  Do  not  deduct 
taxes  on  your  dwelling  or  household  property  and  other  taxes  not 
related  to  the  business  of  farming. 

Insurance. — -Cost  of  all  insurance  on  farm  buildings  (except  your 
dwelling)  and  on  improvements,  equipment,  crops,  and  livestock. 

Rent  of  farm,  part  of  farm,  or  pasture. — Rent  paid  in  cash. 
A  tenant  farmer  paying  rent  to  his  landlord  m  the  form  of  crops  raised 
on  the  farm  (under  a  crop  share  agreement)  may  not  deduct  as  rent 
the  value  of  the  crop  gi\en  to  the  landlord,  but  the  tenant  may  deduct 
all  amounts  paid  by  him  in  raising  the  crop. 

Conservation  expenses. —  You  may  deduct  certain  expenditures 
(including  any  amount  paid  on  any  assessment  levied  by  a  soil  or 
water  conservation  or  drainage  district  to  defray  expenditures  made 
by  such  district)  for  soil  or  water  conservation  and  the  prevention 
of  erosion  if  such  expenditures  are  in  respect  of  land  used  by  you. 

The  allowable  deduction  for  any  one  year  may  not  exceed  25  per- 
cent of  your  gross  income  from  farming,  but  any  excess  may  be  carried 
over  to  succeeding  years  with  the  same  limit  applying  to  those  years. 

To  claim  a  deduction  for  these  expenditures  you  must  (a)  elect  to 
do  so  for  the  first  taxable  year  for  which  such  expenditures  are  paid 
by  claiming  such  deduction  on  your  return;  or,  (b)  secure  consent 
from  the  District  Director  of  Internal  Revenue  for  any  other  year. 
Once  you  have  elected  to  do  so,  you  must  continue  to  treat  such 
expenditures  as  deductions  in  all  future  taxable  years  unless  you 
secure  consent  from  the  District  Director  to  change. 

Retirement  plans,  etc.  (other  than  your  share). — Enter  deduc- 
tion for  contributions  to  or  under  a  pension,  profit  sharing,  annuity, 
or  bond  purchase  plan,  and  compensation  under  a  deferred  pay- 
ment plan  for  your  employees  on  the  line  provided  on  page  I,  Part 
III,  column  3,  of  Schedule  F.  If  the  plan  includes  you  as  a  self- 
employed  individual,  enter  your  share  on  page  2,  Part  III,  line  4, 
Form  1040  and  attach  Form  2950SE.  For  other  plans  attach  Form 
2950  (optional  in  the  first  year— see  instructions  for  that  form). 

Automobile  expenses,  Special  Rule.— See  page  7  of  the  Form 
1040  Instructions  for  optional  method. 

Other  farm  expenses. — Include  such  items  as  advertising,  station- 
ery, stamps,  account  books,  other  office  supplies,  travel,  etc. 

You  may  deduct  expenditures  in  clearing  land  to  make  it  suitable  for 
farming.  This  deduction  is  limited  to  25%  of  taxable  income  from 
farming,  or  S5,000  whichever  is  lesser. 

Depreciation. — Allowance  for  depreciation  of  buildings,  improve- 
ments, machinery,  or  other  farm  equipment  of  a  permanent  nature. 
Similar  assets  may  be  grouped  together  as  one  item  for  reporting 
purposes  in  the  depreciation  schedule  on  Schedule  F.  In  computing 
depreciation  do  not  include  the  value  of  land.  Do  not  claim  depre- 
ciation on  livestock  or  any  other  property  included  in  your  inventory. 
Depreciation,  however,  may  be  claimed  on  livestock  acquired  for 
work,  breeding,  or  dairy  purposes  which  are  not  included  in  your 
inventory  of  livestock  purchased  or  raised  for  sale.  See  instructions 
for  Form  1040  for  hiethods  of  computing  depreciation. 

Losses. — Losses  of  farm  buildings,  machinery,  and  other  farm 
property  not  included  in  your  inventory,  if  not  compensated  by  insur- 
ance or  otherwise.  Losses  of  property  included  in  your  inventory 
are  taken  care  of  by  the  reduced  amount  of  the  inventory  at  the  end 
of  the  year.  The  loss  of  a  prospective  crop  by  frost,  storm,  flood, 
or  fire  is  not  deductible.  When  using  the  cash  method,  the  value  of 
animals  raised  by  you  and  lost  by  death  is  not  dedurtible;  for  animals 
purchased  and  lost  by  death,  the  cost  less  depreciation  allowed  or 
allowable  is  deductible  if  not  compensated  by  insurance  or  otherwise. 
Do  not  deduct  personal  losses. 

Net  Operating  loss  deduction. — Any  net  operating  loss  deduction 
should  be  entered  as  a  "minus"  figure  on  Form  1040,  page  2, 
Part  II,  in  "Misc.  income." 

Additional  information  available. — You  may  obtain  I.R.S.  Pub- 
lication No.  225,  Farmer's  Tax  Guide,  free  from  your  county  agricul- 
tural agent  or  any  Internal  Revenue  Service  office. 


344 


Business  Returns/1967  •  Forms  and  Instructions 


FORM 


1065 


U^.  Treasury  Department 
Internal  Revenue  Service 


A  Employer  Identification  No. 


B  County  In  which  located 


C  Date  business  commenced 


U.S.  Partnership  Return  of  Income 

FOR  CALENDAR  YEAR  1967  or  other  taxable  year  beginning 


,  1967,  and  ending „ ,  19.. 


Number  and  street 


City  or  town  and  State 


D  Principal  business  activity 
(See  General  Instr.  KJ 


E  Principal  product  or 
service 


F     Was  an  Employer's  Quarterly  Federal  Tax  Return,  Form  941,  filed  for  this  business  for  any  quarter  in  1967? Q   Yes     M   No 

G     Is  this  business  located  within  the  boundaries  of  the  city,  town,  etc.,  indicated  above? pi  yes     n   No 

H     Was  this  partnership  in  business  at  the  end  of  1967?     n  Yes     □  No:     I     How  many  months  in  1967  was  this  partnership  in  business? 
IMPORTANT — All  applicable  lines  and  schedules  must  be  filled  in.     If  the  lines  on  the  schedules  are  not  sufficient,  see  Instruction  r! 


»n 

z 
o 

I- 
u 

O 
ui 

■a 


1  Gross  receipts  or  gross  sales Less:  Returns  and  allowances 

2  Less:  Cost  of  goods  sold  (Schedule  A)  and/or  operations  (attach  schedule) 

3  Gross  profit 

4  Income  (loss)  from  other  partnerships,  syndicates,  etc.  (attach  statement) 

5  Nonqualifying  dividends  (attach  list — see  Instruction  5) 

6  Interest     

7  Rents  (Schedule  B) 

8  Royalties  (attach  schedule) 

9  Net  farm  profit  (loss)  (Schedule  F,  Form  1040) 

10  Net  gain  (loss)  from  sale  or  exchange  of  property  other  than  capital  assets  (I 

Form  1065) 

11  Other  income  (attach  schedule) 

12 TOTAL  income  (lines  3  through  11) 


13  Salaries  and  wages  (other  than  to  partners) 

14  Payments  to  partners — salaries  and  interest 

15  Rent 

16  Interest  (Schedule  J) 

17  Taxes  (Schedule  J) 

18  Losses  by  fire,  storm,  shipwreck,  other  casualty  or  theft  (attach  statement) 

19  Bad  debts  (Schedule  H  if  reserve  method  is  used) 

20  Repairs 

21  Depreciation  (Schedule  I) 

22  Amortization  (attach  schedule) 

23  Depletion  (attach  schedule) 

24  Retirement  plans,  etc.  (other  than  for  partners — see  Instruction  24)  .     . 

25  Other  deductions  (Schedule  J) 

26  TOTAL  deductions  (lines  13  through  25) 

27  Ordinary  income  (loss)  (line  12  less  line  26)  .     . 


16, 


Schedule  D, 


Schedule  A — COST  OF  GOODS  SOLD 


1  Inventory  at  beginning  of  year  (if  different  from  last  year's  closing  inventory,  attach  explanation) 

2  Purchases  

Less:  Cost  of  Items  withdrawn  for  personal  use 

3  Cost  of  labor 

4  Material  and  supplies 

5  Other  costs  (attach  schedule) 

6  Total  of  lines  1  through  5 

7  Less:  Inventory  at  end  of  year 

8  Cost  of  goods  sold.  Enter  here  and  on  line  2  above 


(Method  of  inventory  valuation ) 


i,„™,ii']<'ll'^  ''^Jl'^r^"!  .perjury,  I  declare  that  I  have  examined  this  return,  including  accompanying  schedules  and  statements,  and  to  the  best  of  my 
which  he  has  an    knowled  e"^'  ''°'        •  complete.     If  prepared  by  a  person  other  than  taxpayer,  his  declaration  Is  based  on  all  information  of 


Signature  of  partner  or  member 
Signature  of  preparer  other  than  partner  or  member 


c60 — la — 70327-1 


Business  Returns/1967  •  Forms  and  Instructions 


345 


Form   1005—1967 


Pag9  2 


NOTE:   Any   iteins   specially   allocated  to  the   partners   should    bo   included  in  the  appropriate  column  of  Schedule  K,  instead  of  the  lines  Indicated  by 
Schedules  B  through  J.     (Sse  General  Instruction  Q) 

Schedule  B — INCOME  FROM   RENTS 


1.  Kind  and  location  of  property 

2.  Amount  i>f  rent 

3.  Oerrecialion 
(explain  in 
Schedule  1) 

4.  Repairs 
(explain  in 
Srhedule  J) 

5.  Other  enpenses 
(explain  in 
Schedule  J) 

1  Totals 

2  Net  income  (loss)  (column  2  less  sum  of  columns  3.  4,  and  5).     Enter  here  and  on  page 

1,  line  7   .     .     . 

Schedule  H— BAD  DEBTS  (See  Instruction   19) 

2.  Trade  noles  and  accounts  re- 
ceivable outstanding  at  end  of  year 

3.  Sates  on  account 

Amount  added  to  reserve 

6.  Amount  charged 
against  reserve 

7.  Reserve  for  bad  debts 
at  end  of  year 

1.  Year 

4.  Current  year's 

provision 

5.  Recoveries 

1962 

1963 

1964. 
1965. 
1966 

1967. 

Schedule  I — DEPRECIATION  (See  Instruction  21) 


This  schedule  is  designed  for  taxpayers  using  the  alternative  guidelines  and  administrative  procedures  described  in  Revenue  Procedures  62-21  and 
65-13  as  well  as  for  those  taxpayers  who  wish  to  continue  using  practices  authorized  prior  to  these  revenue  procedures.  Where  double  headings 
appear  use  the  first  heading  for  depredation  under  Revenue  Procedures  62-21  and  65—13  and  the  second  heading  for  other  authorized  practices. 


Description  of  property                    j^j,  „"  0 J  "  ^^^.^ 

3.  Asset  additions 
in  year  (a.Tiount) 

Date  acquired 

4.  Asset  retirements 
in  year  (amount) 

(applicable  only  to  Rev. 
Proc.  62-21) 

5.  Depreciation 

allowed  or  allowable 

in  prior  years 

e.Methodof 
computing 
depreciation 

7.  Class  life 

—  OR-  — 

Rate  (%) 

or  life 

8.  Depreciation  for 
this  year 



2  Totals 

3  Less:  Amount  of  depreciation  c 

4  Balance — Enter  here  and  on  p 

laimed  on  line  1  ab 
age  1,  line  21   .     . 

ove  and  in  Schedule 

Summary  of  Depreciat 

ion 

Straight  line 

Declining  balance 

Sum  of  the 
years-digits 

Units  of 
prodiiction 

Additional  first  year 
(section  179) 

other  (specify) 

Total 

1  Under  Rev.  Procs. 
62-21  and  65-13 

WmmM 

ilttifeiJ 

2  Other    .... 

Schedule  J — Explanation  of  Lines  16,  17,  and  25 

on  Page  1,  and  of  Columns  4  and  5  of  Schedule  B 

Line  or 
column 

Explanation 

Amount 

Line  or 
column 

Explanation 

Amount 

cr,9— ifl— raasr-i 


346 


Business  Returns/1967  •  Forms  and  Instructions 


Form  1065 — 1967 


Paga  3 


Schedule  K— PARTNERS'  SHARES  OF  INCOME 

,  CREDITS,   DEDUCTIONS,   ETC 

2.  Percent- 
age ot  time 
devoted  to 
business 

3.  COST  OR   BASIS  OF   INVESTMENT   IN   PROPERTY 

(Designate  nonresident  aliens,   if  any.)  Where  return  of  partner  or 
member   is   filed    in    another    Internal    Revenue   district   or    in    an 
Internal   Revenua  service  center,  specily  district  or  service  center. 

(I)  Lifo 
Years 

(ii)  Basis  of 
new  property 

(iii)  Cost  of 
used  property 

Suspension  period  property 

(iv)  Included 

in  col.  (ii)  & 

(iii) 

(v)  Amount  In 

col.  (iv)  selected 

to  be  exempt 

(a)                 .                                 

4  or  more  but 
less  than  6 

6  or  more  but 
less  than  8 

8  or  more 



(b) ... 

4  or  moie  but 
less  than  6 

6  or  more  but 
less  than  8 

8  or  more 

(c) 

4  or  more  but 
less  than  6 

6  or  more  but 
less  than  8 

8  or  mora 

(d) 

4  or  more  but 
less  than  6 

6  or  more  but 
less  than  8 

8  or  mora 

(e) 

4  or  more  but 
less  than  6 

6  or  more  but 
less  than  8 

8  or  more 

Totals 

1 

4.  Ordinary  Income 

(loss) 

(line  27,  page  1) 

5.  Additional  firstyear 
depreciation 

6.  Payments  to  partners — salaries 

and  interest 

(line  14,  page  I) 

7.  Qualifying 
dividends 
(attacti  list) 

8.  Net  short-t^rm  gain  (loss)  from 
sale  or  exchange  of  capital  as- 
sets (lines.  Schedule  D) 

(a)     . 

(b)    . 

(e)     . 

<d)    . 

(e)    . 

Totals 

9.  Net  long-term  gam  (loss)  Irom 

sale  or  exchange  of  capital  assets 

(line    13,  Schedule  D) 

10.  Net  gain  (loss)  under 

section  1231 

(lino  6,  Schedule  D) 

11.   Net  earnings  from 

self-employment 
(line  10,  Schedule  N) 

12.   Contributions 
(see  Sch.  K 
instructions) 

13.  Expense  account 

allowance 

(see  Sch.  K  instructions) 

(a)    . 

(b)    . 

(c)    . 

(d)    . 

(e)    . 

Totals 

i;^::;:^:::?'"-":-."'                               ■■  .^^  ■' .^ 

NOTE:   See  the  instructicns  for  other  items  required  to  be  reported  separately. 


J    Was  there  any  substantial  chance  in  the  manner  of  determining  quantities,  costs  or  valuations  between  the  opening  and  closing  inventories? 

Yes  □     No  □•     If  "Yes,"  attach  explanation. 
K    Were  you  liable  for  filing  Forms  1096  and  1099  or  1087  for  the  calendar  year  1967?     Yes  D      ^^o   D 

If  "Yes,"  where  were  they  filed? 

L     Is  any  member  of  the  partnership  related  by  blood  or  marriage  to  any  other  member? □  YES     f]   NO 

M    Is  any  member  of  the  partnership  a  trust  for  the  benefit  of  any  person  related  by  blood  or  marriage  to  any  other  member?  .      □  YES     n   NO 
N    Did  the  partnership,  during  the  taxable  year,  have  any  contracts  or  subcontracts  subject  to  the  Renegotiation  Act?  .     .     .     □   YES     |J   NO 

If  "YES,"  see  General  Instruction  P  and  enter  appropriate  amount  here $ ,„ 

O    Did  you  claim  a  deduction  for  expenses  connected  with:   (If  answer  to  any  question  is  "Yes,"  check  applicable  boxes  within  that  question.) 


1  A  hunting  lodge  .  .  -  D-  resort  property  •  -  -  -  n* 
working  ranch  or  farm  .  [J,  pleasure  boat  or  yacht  .  .  □, 
fishing  camp  .  .  .  .  □,  or  other  similar  faciiity .  .  □? 
(Other  than  where  operation  of  facility  was  tlie  partnership's 
principal  business.) □  YES     □   NO 

2  Vacations  for  partners  or  members  of  their  families  or  em- 
ployees or  members  of  their  families?  (Other  than  vacation 
pay  reported   on   Form  W-2.)   .....     □  YES     □  NO 


3  The  leasing,  renting,  or  ownership  of  a  hotel  room  or  suite  Q, 
apartment  □,  or  other  dwelling  □,  which  was  used  by  partners, 
customers,  employees,  or  members  of  their  families?  (Other 
than  use  by  partners  or  employees  while  in  business  travel 
status.) n  YEB     G   NO 

4  Attendance  of  members  of  partners'  families  or  your  employees' 
families  at  conventions  or  business  meetings?     □  YES     □   NO 

c.-,0  -Irt— TMW-l 


Business  Returns/ 1967  •  Forms  and  Instructions 


347 


Form    1065—1967 


Page  4 


Schedule  L— BALANCE  SHEETS 


Beginning  of  taxable  year 

End  of  taxable  year 

ASSETS 

Amount 

Total 

Amount 

Total 

1  Cash    

2  Trade  notes  and  accounts  receivable 

(a)   Less  allowance  for  bad  debts 

4  Gov't  obligations:   (a)   U.S.   and  instrumentalities  .     .     . 

(b)  State,   subdivisions  thereof,   etc 

5  Other  current  assets   (attach  schedule) 

6  Mortgage  and  real  estate  loans 

7  Other  investments  (attach  schedule) 

8  Buildings  and  other  fixed  depreciable  assets 

(a)  Less  accumulated  depreciation 

9  Depletable  assets 

(a)   Less  accumulated  depletion 

10  Land   (net   of   any   amortization) 

11   Intangible  assets  (amortizable  only) 

(a)   Less  accumulated  amortization 

12  Other  assets  (attach  schedule) 

13                Total    assets 

LIABILITIES  AND  CAPITAL 

14  Accounts  payable 

15  Other  current  liabilities  (attach  schedule) 

17  Mortgages,  notes,  and  bonds  payable  in  1  year  or  more  .      . 

18  Other  liabilities  (attach  schedule) 

19  Partners'   capital   accounts 

20                Total  liabilities  and  capital 

Schedule  M— RECONCILIATION  OF  PARTNERS'  CAPITAL  ACCOUNTS 


1.  Capital  account  at 
beginning  of  year 

2.  Capital  contributed 
during  year 

3.  Ordinary  income         4.  Income  not  included 
(loss)  from  line  27,          in  column  3  plus  non- 
page  1                          taxable  income 

5.  Losses  not  included 
in  column  3,  plus 

unallowable  deductions 

6.  Withdrawals  and 
distributions 

7.  Capital  account  at 
end  of  year 

(a)  . 

(b)  . 

(c)  . 

(d)  . 

(e)  . 
Totals 

Schedule  N— COMPUTATION  OF  NET  EARNINGS  FROM  SELF-EMPLOYMENT  (See  Instruction  for  Schedule  N) 


1  Ordinary  income  increased  by  casualty  losses  (line  27  plus  line  18,  page  1) 

2  Add:    Payments  to  partners — salaries  and  interest  (line  14.  page  1) 

3  Net  loss  from  sale  or  exchange  of  property  other  than  capital  assets  (line  10,  page  1)  . 

4  Total 

5  Less:   Portion  of  line  4,  page  1,  which  does  not  constitute  net  earnings  from  self-employment. 

6  Nonqualifying  dividends  (line  5,  page  1) 

7  Interest  (see  instructions) 

8  Net  rentals  from  real  estate 

9  Net  gain  from  sale  or  exchange  of  property  other  than  capital  assets  (line  10,  page  1)   . 
10  Net  earnings  from  self-employment.     Enter  In  column  11,  Schedule  K 


■iz  U.S.  GOVERNMENT  PRrMlNG  OFFICE  ;  1957— O-260-021 


c59— 16— 70127-1 


348 


Business  Returns/ 1967  •  Forms  and  Instructions 


^167  i 


Internal  Revenue  Service 

Instructions  for  Form  1065 
U.S.  Partnership  Return 

The  term  "partnership"  includes  a  limited  partnership,  syndicate,  group, 
pool,  joint  venture,  or  other  unincorporated  organization,  through  or  by 
means  of  which  any  business,  financial  operation,  or  venture  is  carried  on, 
and  which  is  not  within  the  meaning  of  the  Internal  Revenue  Code,  a  corpo- 
ration, trust,  estate,  or  a  sole  proprietorship.  The  term  "partner"  means  a 
member  of  a  partnership- 


General  Instructions 

A.  Who  must  ftle  Form  1065. — Every  part- 
nership (see  general  instruction  L  for  excep- 
tions) shall,  for  its  taxable  year,  make  a  return 
of  income  on  Form  1065.  If  the  return  is  filed 
on  behalf  of  a  syndicate,  pool,  joint  venture,  or 
similar  group,  a  copy  of  the  agreement,  to- 
gether with  alt  amendments  thereto,  should 
be  attached  to  the  return,  unless  a  copy  has 
been  previously  filed. 

Only  one  return  is  required  for  each  partner- 
ship. If  copies  of  the  form  are  furnished  to  in- 
dividual partners,  they  should  be  clearly  identi- 
fied as  "duplicate  copy." 

B.  Period  to  be  covered  by  return. — The  re- 
turn shall  be  filed  for  the  calendar  year  1967 
or  other  taxable  year  beginning  in  1967.  A 
partnership  taxable  year  shall  be  determined 
as  though  the  partnership  were  a  taxpayer. 

C.  Change  in,  or  adoption  of,  accounting 
period. — A  change  by  any  partnership  from 
one  taxable  year  to  another,  or  the  adoption 
by  a  new  partnership  of  an  Initial  taxable  year, 
must  meet  the  provisions  of  section  706(b)  of 
the  Code.  A  change  by  a  principal  partner  from 
one  taxable  year  to  another  must  meet  the  pro- 
visions of  sections  706(b)  and  442  of  the 
Code.  A  principal  partner  is  one  who  has  an 
interest  of  5  percent  or  more  in  the  partner- 
ship profits  or  capital. 

For  the  taxable  years  of  partnerships  result- 
ing from  a  merger  or  division  of  other  partner- 
ships, see  sections  706(b)  and  708(b)(2). 

D.  Time  and  place  for  filing. — The  return  of 
a  resident  partnership  must  be  filed  on  or  be- 
fore the  15th  day  of  the  4th  month  following 
the  close  of  the  taxable  year  of  the  partner- 
ship, with  the  District  Director  of  Internal  Rev- 
enue for  the  district  in  which  the  partnership 
has  its  principal  office  or  principal  place  of 
business.  The  return  of  a  foreign  partnership  in 
which  all  the  partners  are  nonresident  aliens 
shall  be  filed  on  or  before  the  15th  day  of  the 
6th  month  following  the  close  of  the  taxable 
year  of  the  partnership  with  the  District  Di- 
rector for  the  district  in  which  such  partnership 
has  a  principal  office  or  place  of  business. 

Where  the  partnership  does  not  have  a  prin- 
cipal office  or  place  of  business  in  the  United 
States,  the  return  shall  be  filed  with  the  Di- 
rector of  International  Operations,  Internal 
Revenue  Service,  Washington,  D.C.  20225, 
U.S.A. 

E-  Signature. — The  return  must  be  signed 
by  one  partner  or  member.  If  receivers,  trus- 
tees in  bankruptcy,  or  assignees  are  in  control 
of  the  property  or  business  of  the  organization, 
such  receivers,  trustees,  or  assignees  must 
sign  the  return. 

Any  person(s),  firm,  or  corporation  who  pre- 
pares a  partnership  return  for  compensation 
also  must  sign.  If  the  return  is  prepared  by  a 


firm  or  corporation,  the  return  should  be 
signed  in  the  name  of  the  firm  or  corporation. 
The  verification  is  not  required  if  the  return  is 
prepared  by  a  regular,  full-time  employee  of  the 
partnership  such  as  a  clerk,  secretary,  book- 
keeper, etc. 

F.  Penalties. — Severe  penalties  are  pro- 
vided by  law  for  willful  failure  to  make  and 
file  a  return  on  time  and  for  willful  attempt  to 
evade  or  defeat  payment  of  tax. 

G.  Accounting  methods. — Ordinary  Income 
shall  be  computed  in  accordance  with  the 
method  of  accounting  regularly  used  by  the 
taxpayer  in  maintaining  its  books  and  records. 
In  all  cases  the  method  adopted  should  clearly 
reflect  income.  (See  section  446.)  Except  in 
those  cases  where  the  law  specifically  permits 
it.  a  taxpayer  may  not  change  the  method  of 
accounting  upon  the  basis  of  which  it  has 
reported  its  income  In  prior  years  (for  its  in- 
come as  a  whole  or  with  respect  to  any  sepa- 
rate trade  or  business)  without  first  securing 
consent  on  Form  3115,  Application  for  Change 
in  Accounting  Method. 

Rounding  off  to  whole-doilar  amounts. — If 
you  wish,  the  money  items  on  your  return  and 
accompanying  schedules  required  by  such  re- 
turn may  be  shown  as  whole-dollar  amounts. 
This  means  that  you  eliminate  any  amount  less 
than  50  cents,  and  increase  any  amount  from 
50  cents  through  99  cents  to  the  next  higher 
dollar. 

H,  Items  exempt  from  tax. — Items  exempt 
from  tax  are  listed  in  sections  101  through 
121,  for  example: 

(1)  Interest  on  governmental  obligations. — 
The  interest  on  obligations  of  a  State  or  a 
possession  of  the  United  States,  or  any  politi- 
cal subdivision  of  any  of  the  foregoing  or  of 
the  District  of  Columbia  is  exempt. 

(2)  Proceeds  of  insurance  policies. — In 
general,  the  proceeds  of  life  insurance  policies, 
paid  to  the  partnership  by  reason  of  the  death 
of  a  partner,  are  exempt.  If  any  part  of  the 
proceeds  is  held  by  the  insurer  under  an  agree- 
ment to  pay  interest,  the  interest  is  taxable. 

(3)/ncome  from  improvements  by 
lessee. — Income,,  other  than  rent,  derived  by 
a  lessor  of  real  property  upon  the  termina- 
tion of  a  lease,  representing  the  value  of  such 
property  attributable  to  buildings  erected  or 
other  improvements  made  by  the  lessee,  is 
exempt. 

I.  Information  at  source. — Every  partner- 
ship making  payments  in  the  course  of  its 
trade  or  business  during  the  calendar  year  of 
interest  (other  than  under  the  $10  rule),  rents, 
commissions,  or  other  fixed  or  determinable 
income  of  $600  or  more,  shall  file  Forms  1096 
and  1099.  If  the  partnership  makes  payments 
of  interest  aggregating  $10  or  more  on  bank 
deposits,  corporate  bonds,  stockholder's  ac- 
counts, and  savings  and  loan  association  ac- 


counts, it  shall  file  Forms  1096  and  1099.  A 
copy  of  Form  1099  shall  also  be  furnished  the 
recipient  of  the  interest.  Exceptions — No  re- 
port is  required  of  the  following:  (1)  payments 
of  any  type  to  a  corporation,  (2)  distributions 
or  salaries  to  the  partners,  (3)  rent  paid  as 
a  tenant  to  a  real  estate  agent,  and  (4)  pay- 
ments made  as  a  broker  to  your  customers. 

J.  Balance  sheets. — The  balance  sheets  of 
the  partnership  must  be  completed.  These  bal- 
ance sheets.  Schedule  L,  should  agree  with 
the  books  of  account,  otherwise  any  differences 
should  be  explained  in  an  attached  statement. 
:^artnerships  reporting  to  the  Interstate  Com- 
merce Commission  or  to  any  national.  State, 
municipal,  or  other  public  officer,  may  sub- 
mit, in  lieu  of  Schedule  L,  copies  of  their  bal- 
ance sheets  prescribed  by  said  Commission 
or  state  or  municipal  authorities,  as  of  the 
beginning  and  end  of  the  taxable  year. 

K.  Principal  business  activity  and  principal 
product  or  service. — On  page  1  of  the  return, 
give  the  one  business  activity  that  accounts 
for  the  largest  percentage  of  "total  receipts." 
"Total  receipts"  means  gross  receipts  (line  1, 
page  1)  plus  all  other  income  (lines  4  through 
11,  page  1).  state  the  broad  field  of  business 
activity  such  as  "retail,"  etc.,  and  the  prin- 
cipal product  or  service,  such  as  "food,"  etc. 

L.  Elections. — (1)  A  partnership  may  elect 
to  be  taxed  as  a  domestic  corporation  if  it 
qualifies  under  section  1361.  In  such  cases. 
Form  1120  rather  than  Form  1065  should  be 
filed.  An  election  to  be  taxed  as  a  domestic 
corporation  may  not  be  made  after  April  14, 
1966.  However,  an  election  under  section 
1361(f)  because  of  a  change  in  ownership  is 
permissible.  Elections  made  on  or  before  this 
date  will  continue  in  force  and  may  be  re- 
voked by  the  taxpayer.  All  elections  will  be 
automatically  terminated  on  January  1,  1969, 
and  unincorporated  business  enterprises  will 
not  be  considered  as  domestic  corporations 
for  any  period  after  December  31,  1968. 

(2)  An  unincorporated  organization  quali- 
fying under  section  761(a),  as  an  investing 
partnership  or  as  participating  in  the  joint 
production,  extraction,  or  use  of  property 
under  an  operating  agreement  may  elect  to  be 
excluded  from  treatment  as  a  partnership  in 
accordance  with  section  1.761~l(a)(2)  of  the 
Regulations.  Such  unincorporated  organization 
must  make  the  election  in  a  statement  at- 
tached to  Form  1065  for  the  first  year  for 
which  an  election  to  be  excluded  is  desired. 

(3)  With  one  exception,  elections  affecting 
the  computation  of  taxable  income  derived 
from  partnership  operations  shall  be  made  by 
the  partnership.  Such  elections  might  be  as  to 
the  method  of  accounting  employed,  methods 
of  depreciation,  etc.  The  one  exception  is  with 
regard  to  the  foreign  tax  credit  provided  for 
in  section  901,  in  which  case  each  partner 
may  make  a  separate  election  on  his  indi- 
vidual income  tax  return. 

(4)  Information  with  regard  to  elections 
affecting  the  basis  of  partnership  property, 
the  basis  of  partners'  interests,  and  the  dis- 
tribution of  property  and  other  elections,  may 
be  found  under  the  applicable  sections  of 
chapter  1,  subchapter  K  of  the  Code  and  the 
Regulations. 

M.  Section  702(a)  items. — Each  partner  is 

required  by  the  Code  to  take  into  account 
separately  his  distributive  share  of  certain 
specific  items  enumerated  in  the  Code  as  fol- 
lows: (1)  Gains  and  losses  from  sales  and  ex- 
changes of  capital  assets  held  for  not  more 
than  6  months;  (2)  gains  and  losses  from 
sates  and  exchanges  of  capital  assets  held 
for  more  than  6  months;  (3)  gains  and  losses 
from  sales  and  exchanges  of  property  de- 
scribed in  section  1231;  (4)  charitable  con- 
Instructions — Form  1065  (1967) 


Business  Returns/1967  •  Forms  and  instructions 


349 


Iributions;  (5)  qualifying  dividends;  (6)  taxes 
described  in  section  901;  (7)  other  items  of 
income,  gain,  loss,  deduction,  or  credit,  to  the 
extent  provided  by  Regulations  (see  instruc- 
tions for  Schedule  K);  and  (8)  taxable  income 
or  loss  (ordinary  income)  exclusive  of  items 
1  through  7  above. 

N.  Distribution  of  unrealized  receivables 
and  inventoiy  items. — Where  a  partner  re- 
ceives a  distribution  of  unrealized  receivables 
or  substantially  appreciated  inventory  items 
in  exchange  for  all,  or  a  part,  of  his  interest  in 
other  partnership  property  (including  money), 
the  transaction  is  treated  as  a  sale  or  ex- 
change of  such  property  between  the  distribu- 
tee partner  and  the  partnership.  The  gain 
realized  by  the  partnership  is  treated  as  ordi- 
nary income  and  reported  on  line  11  of  page 
1.  See  section  751  and  the  Regulations  issued 
thereunder. 

O.  Net  operating  loss  deduction. — The 
benefit  of  the  deduction  for  net  operating 
losses  provided  by  section  172  shall  not  be 
allovred  to  a  partnership.  In  computing  his 
own  net  operating  loss  or  his  own  taxable  in- 
come for  any  taxable  year  for  the  purposes 
of  the  computation  required  by  section  172, 
however,  each  partner  shall  take  Into  account 
his  siiare  of  the  income  and  losses  of  the 
partnership.  The  net  operating  loss  deduction 
shall  not  be  allowed  in  computing  the  net 
earnings  from  self-employment.  (For  limita- 
tion, see  instr.  for  Sch.  K.) 

P.  Inforniation  regarding  renegotlable  con- 
tracts.— £very  partnership  which  held,  during 
the  taxable  year,  contracts  or  subcontracts 
which  were  subject  to  the  Renegotiation  Act  of 
1951,  shall,  in  answer  to  question  N,  page  3, 
state  the  actual  or  if  not  accurately  determin- 
able. Its  best  estimate  of  the  aggregate  gross 
dollar  amount  billed  during  the  current  taxable 
year  under  all  contracts  and/or  subcontracts. 
Q.  Specially  allocated  Hems. — Distributive 
shares  of  items  of  income,  gain,  loss,  deduc- 
tion or  credit  are  to  be  allocated  among  the 
partners  in  accordance  vrith  the  partnership 
agreement  for  sharing  income  or  loss  gen- 
erally. However,  where  the  partners  agree, 
specified  items  may  be  allocated  among  them 
in  a  different  ratio  than  that  for  sharing  in- 
come or  loss  generally,  and  such  allocations 
may  be  recognized  in  accordance  with  the  pro- 
visions of  section  704.  For  instance,  if  the  net 
income  exclusive  of  specially  allocated  items 
is  divided  evenly  among  three  partners  but 
some  special  items  are  allocated  50  percent 
to  one,  30  percent  to  another,  and  20  percent 
to  the  third  partner,  the  special  items  should 
be  reported  in  a  separate  schedule  (see  item 
(a)  under  Schedule  K  instructions),  instead  of 
in  the  other  numbered  lines;  on  page  1. 

R.  Attachments. — Attachments  may  be 
used  in  the  preparation  of  your  return  if  the 
lines  on  the  form  schedules  are  not  sufficient 
for  your  needs.  The  attachments  must  con- 
tain all  required  information,  follow  the  for- 
mat of  the  official  schedules  and  must  be  at- 
tached to  the  return  in  the  same  sequence  as 
the  schedules  appear  on  the  official  forms.  If 
an  attachment  is  used  in  place  of  a  schedule 
having  a  summary  line  on  page  1  of  the  form 
the  total  need  not  be  entered  on  the  official 
schedule,  but  must  be  entered  on  page  1. 

Specific  Instructions 

These  instructions  correspond  with  line  num- 
bers on  the  first  page  of  the  return,  and  with 
schedules  appearing  on  other  pages  of  the 
return. 

1.  Gross  receipts. — Enter  gross  receipts  or 
sales  from  alt  business  operations  except 
those  required  to  be  reported  in  lines  4 
through  10. 

Pas*  2         Instiuetlora — Fonn  1065  (1967) 


Installment  sales. — If,  pursuant  to  section 
453,  the  installment  method  is  used,  attach 
a  schedule  showing  separately  for  the  years 
1964,    1965,   1966,  and   1967  the  following 

(a)  Gross  sales;  (b)  cost  of  goods  sold;  (c) 
gross  profits;  (d)  percentage  of  gross  profits 
to  gross  sales;  (e)  amount  collected;  and  (0 
gross  profit  on  amount  collected. 

Farmer's  income  schedule. — For  farm  in- 
come attach  separate  Schedule  F  (Form 
1040).  (See  instruction  9.) 

2.  Cost  of  goods  sold  (Schedule  A). — If 

the  production,  manufacture,  purchase,  or  sale 
of  merchandise  is  an  income-producing  factor 
In  the  trade  or  business,  inventories  of  mer- 
chandise on  hand  should  be  taken  at  the  be- 
ginning and  end  of  the  taxable  year  and  may 
be  valued  at  (a)  cost,  (b)  cost  or  market, 
whichever  is  lower,  or  (c)  any  other  method 
approved  by  the  Commissioner.  The  method 
of  valuing  inventory  adopted  for  the  first  year 
is  controlling,  and  a  change  can  be  made  only 
after  permission  is  secured  from  the  Commis- 
sioner. Application  for  permission  to  change 
the  method  of  valuing  inventories,  must  be 
made  on  Form  3115  and  filed  with  the  Com- 
missioner within  90  days  after  the  beginning 
of  the  taxable  year  in  which  it  is  desired  to 
effect  a  change. 

If  the  partnership  desires  to  adopt  the  UFO 
inventory  method  provided  in  section  472,  it 
must  file  application  to  do  so  on  Form  970. 

Items  withdrawn  from  inventory  or  pur- 
chases for  the  personal  use  of  individual  part- 
ners should  not  be  included  as  part  of  the  cost 
of  goods  sold,  but  should  be  accounted  for 
in  Schedule  M. 

Cost  of  operations  (where  Inventories  are 
not  an  (ncome-determ/nr'ng  factor). — If  the 
amount  entered  on  line  2,  includes  an  amount 
applicable  to  cost  of  operations,  attach  a 
schedule  showing:  (a)  Salaries  and  wages;  and 

(b)  other  costs  in  detail. 

4.  Income  (loss)  from  other  partnerships, 
syndicates,  etc. — Enter  the  partnership's 
share  of  the  profit  (whether  received  or  not) 
or  loss  of  another  partnership,  except  the 
partnership's  distributive  share  of  another 
partnership's  capital  gains  or  losses,  which 
should  be  reported  in  separate  Schedule  D 
(Form  1065).  If  the  distributive  share  is  a  loss, 
such  loss  must  be  limited  to  the  amount  of  the 
adjusted  basis  of  the  interest  in  the  other 
partnership  as  of  the  end  of  the  other  part- 
nership's year  in  which  the  loss  occurred.  If 
the  taxable  year  does  not  coincide  with  the 
annual  accounting  period  of  the  other  partner- 
ship, include  in  the  return  the  distributive 
share  of  the  net  profit  (loss)  for  the  ac- 
counting period  of  such  other  partnership  end- 
ing within  the  period  for  which  the  return  is 
filed. 

5.  Nonqualifying  dividends. — Nonqualify- 
ing dividends  are  taxable  dividends  which  are 
included  in  ordinary  income  and  for  which  the 
individual  partner  is  NOT  entitled  to  an  ex- 
clusion. Such  dividends  are  derived  from  the 
following  sources: 

(a)  Corporations  organized  under  the  China 
Trade  Act  (section  941); 

(b)  Corporations  which,  for  the  taxable  year 
of  the  corporation  in  which  the  distribution  is 
made,  or  for  the  next  preceding  taxable  year 
of  the  corporation,  are — 

(i)  Exempt  from  tax  under  section  501 
(charitable,  etc.,  organizations)  or  sec- 
tion  521  (farmers'  cooperatives);  or 
(ii)  Corporations  to  which  section  931  (in- 
come from  sources  within  possessions 
of  the  United  States)  applies; 

(c)  Mutual  savings  banks,  cooperative 
banks,   domestic  building  and   loan   associa- 


tions, domestic  savings  and  loan  associations. 
Federal  savings  and  loan  associations,  on  de- 
posits or  withdrawable  accounts.  Dividends 
from  these  organizations  must  be  reported  as 
interest. 

(d)  Regulated  Investment  companies  ex- 
cept to  the  extent  designated  by  the  company 
to  be  taken  into  account  as  a  dividend  for 
these  purposes. 

(e)  Certain  real  estate  investment  trusts 
under  sections  856  to  858. 

(0  Foreign  corporations.  Including  your 
share  from  a  controlled  foreign  corporation. 

Qualifying  dividends  are  taxable  dividends 
received  from  domestic  corporations  and  not 
listed  above.  See  instructions  for  Schedule  K. 

6.  Interest — Enter  total  interest  from  all 
sources  except  (a)  Interest  exempt  from  tax; 
(fa)  Interest  on  tax-free  covenant  bonds.  See 
instruction  for  Schedule  K. 

8.  Royalties, — Enter  net  Income  (loss)  as 
shown  on  the  detailed  schedule  to  be  attached 
to  the  r^tum. 

9.  Net  farm  profit  (loss). — Enter  the  net 
profit  (loss)  from  Schedule  F  (Form  1040). 
Do  NOT  include  in  such  line  any  amounts  re- 
ported in  Schedule  K  (Form  1065). 

11.  Other  Income. — Enter  any  other  tax- 
able Income  and  explain  it£  nature  in  an  at- 
tached schedule  except  items  requiring  sepa- 
rate computation  which  are  required  to  be  re- 
ported in  Schedule  K.  (See  instr.  for  Sch.  K.) 
Include  taxable  income  from  annuities  and  in- 
surance proceedi^. 

Deductions 

13.  Salaries  and  wages. — Enter  all  salaries 
and  wages  not  included  as  a  deduction  in  line 
3  of  Schedule  A,  except  salaries  to  partners. 

14.  Payments  to  partnen — salaries  and  in- 
terest (guaranteed  payments). — In  comput- 
ing ordinary  Income,  a  deduction  may  be  taken 
for  payments  to  a  partner  for  services  or  the 
use  of  capital  where  such  payments  are  de- 
termined vrithout  regard  to  the  income  of  the 
partnership.  Do  not  include  distributive 
shares  of  partnership  profits.  Allocate  to  the 
appropriate  partners  in  column  6,  Schedule  K. 

15.  Rent. — Enter  rent  on  business  property 
but  do  not  deduct  rent  for  a  dwelling  occupied 
by  any  partner  for  residential  purposes. 

16.  Interest. — Enter  interest  on  business 
indebtedness.  Amounts  paid  by  a  partnership 
to  a  partner  for  the  use  of  capital  should  be 
entered  on  line  14.  However,  amounts  paid  as 
interest  by  a  partnership  to  a  partner  as  a  re- 
sult of  a  transaction  wherein  the  partner  acts 
in  a  capacity  other  than  as  a  partner  should 
be  entered  on  this  line.  (The  limitations  on  de- 
ductions for  unpaid  interest  are  set  forth  in 
section  267  of  the  Code.) 

17.  Taxes. — Enter  taxes  paid  on  business 
property  or  incurred  for  carrying  on  business 
if  not  reflected  in  cost  of  goods  sold.  Federal 
import  duties  and  Federal  excise  and  stamp 
taxes  are  deductible  only  if  paid  or  incurred  in 
carrying  on  a  trade  or  business,  or  in  the 
production  or  collection  of  income,  or  for  the 
management,  conservation,  or  maintenance  of 
property  held  for  the  production  of  income.  Do 
not  deduct  taxes  assessed  against  local  bene- 
fits tending  to  increase  the  value  of  the  prop- 
erty assessed,  as  for  paving,  etc.  Federal  in- 
come taxes,  estate,  inheritance,  legacy,  suc- 
cession, and  gift  taxes,  or  taxes  reported  in 
Schedule  K. 

18.  Losses  by  fire,  storm,  shipwreck,  other 
casualty,  or  theft. — Enter  losses  sustained  and 
not  compensated  for  by  insurance  in  any 
amount,  nor  reflected  in  cost  of  goods  sold. 


350 


Business  Returns/1967  •  Forms  and  Instructions 


Theft  losses  can  be  deducted  in  the  year  In 
which  the  partnership  discovers  the  loss,  and 
on!y  in  that  year.  Attach  a  statement  setting 
forth  a  description  of  the  property,  date  ac- 
quired, cost,  subsequent  improvements,  de- 
preciation allowed  or  allowable  since  acquisi- 
tion, insurance,  salvage  value,  and  deductible 
loss  claimed. 

19.  Bad  debts. — Bad  debts  may  be  de- 
ducted in  either  of  two  ways — (a)  when  they 
become  wholly  or  partially  worthless,  or  (5) 
by  reasonable  addition  to  a  reserve  for  bad 
debts.  A  partnership  filing  a  first  return  of  in- 
come may  select  either  of  the  two  methods, 
and  that  method  must  be  followed  for  subse- 
quent years,  unless  permission  is  granted  to 
change  to  the  other  method.  Application  for 
permission  to  change  the  method  must  be 
made  on  Form  3115  within  90  days  after  the 
beginning  of  the  taxable  year  for  which  it  is 
desired  to  effect  the  change.  (See  instructions 
on  separate  Schedule  D  (Form  1065)  regard- 
ing nonbusiness  debts.) 

20.  Repairs.— Enter  the  cost  of  incidental 
repairs,  etc.,  which  do  not  add  to  the  value  or 
appreciably  prolong  the  life  of  the  property 
repaired.  Expenditures  for  new  buildings, 
machinery,  or  for  permanent  improvements 
or  betterments  which  increase  the  value  of  the 
property  are  chargeable  to  capital  accounts. 

21.  Depreciation. — A  reasonable  allowance 
for  the  exhaustion,  wear  and  tear,  and  obso- 
lescence of  property  used  in  the  trade  or  busi- 
ness or  of  property  held  by  the  taxpayer  for 
the  production  of  income  shall  be  allowed  as  a 
depreciation  deduction.  (Section  167.)  The 
allowance  does  not  apply  to  inventories  or 
stock-in-trade  nor  to  land  apart  from  the  im- 
provements or  physical  developments  added 
to  it.  Depreciation  on  leasehold  improvements, 
patents  and  copyrights  shall  be  included  In 
Schedule  I. 

Ad/ustments  fo  basis  of  property: 

(a)  Additional  first-year  depreciation. — If  a 
taxpayer  elects  to  claim  the  additional  first- 
year  allowance  under  section  179,  the  basis  of 
the  property  must  be  adjusted  for  the  amount 
of  the  deduction  so  claimed. 

(b)  Salvage  value, — In  computing  the  basis 
on  which  depreciation  may  be  taken  for  per- 
sonal property,  other  than  livestock,  salvage 
value  need  not  be  taken  into  account,  if  it 
does  not  exceed  10  percent  of  the  cost  or 
other  basis  of  the  property.  If  salvage  value 
exceeds  10  percent,  only  the  excess  need  be 
taken  into  account.  These  provisions  apply  to 
property  with  a  useful  life  of  3  years  or  more 
which  was  acquired  after  October  16,  1962. 

Alternative  Depreciation  Guidelines 
and  Rules 

Revenue  Procedure  62-21  (supplemented 
by  Revenue  Procedure  65-13),  sets  forth  al- 
ternative standards  and  procedures  for  de- 
termining depreciation.  These  guideline  lives 
for  guideline  classes  (broad  categories  not 
item-by-item)  are  in  most  cases  substantially 
shorter  than  those  previously  used.  Taxpayers 
who  wish  to  use  these  provisions  must  use 
them  for  all  assets  in  a  particular  guideline 
class. 

The  depreciation  schedule  provided  on  the 
return  is  to  be  used  for  reporting  depreciation 
under  both  Revenue  Procedure  62-21  and 
other  prescribed  rules  and  standards. 

Depreciation  Methods 

Following  is  a  brief  description  of  the  vari- 
ous methods  of  depreciation  which  may  be 
used  under  either  Revenue  Procedure  62-21 
or  other  prescribed  rules  and  standards: 

fa)  Straight  line. — To  compute  the  deduc- 
tion, add   the  cost  of  improvements  to  the 


cost  (or  other  basis)  of  the  property  and 
deduct  the  total  depreciation  allowed  or  al- 
lowable. Divide  the  result  by  the  number  of 
years  of  useful  life  remaining  to  the  asset — 
the  quotient  is  the  depreciation  deduction. 

(b)  Declining  balance. — A  uniform  rate  is 
applied  each  year  to  the  remaining  cost  or 
other  basis  of  property  determined  at  the  be- 
ginning of  such  year.  For  property  acquired 
before  January  1,  1954,  or  used  property 
whenever  acquired,  the  rate  of  depreciation 
under  this  method  may  not  exceed  one  and 
one-half  times  the  applicable  straight-line  rate. 

(c)  Spec/a/  rules  for  new  assets  acquired 
after  December  31,  1953. — The  cost  or  other 
basis  of  an  asset  acquired  after  December  31, 
1953,  may  be  depreciated  under  methods 
previously  provided,  or  it  may  be  depreciated 
under  any  of  the  following  methods  provided: 
that  the  asset  is  tangible,  that  it  has  an  esti- 
mated useful  life  of  3  years  or  more,  and  that 
the  original  use  of  the  asset  commenced  with 
the  partnership  and  commenced  after  Decem- 
ber 31,  1953. 

(i)  Declining  balance. — ^This  method  may 
be  used  with  a  rate  not  in  excess  of  twice  the 
applicable  straight-line  rate. 

(ii)  Sum  of  the  years-digits. — ^The  deduc- 
tion for  each  year  is  computed  by  multiplying 
the  cost  or  other  basis  of  the  asset  by  the 
number  of  years  of  useful  life  remaining  (in- 
cluding the  year  for  which  the  deduction  is 
computed)  and  dividing  the  product  by  the 
sum  of  all  the  digits  corresponding  to  the 
years  of  the  estimated  useful  life  of  the  asset. 
In  the  case  of  a  5-year  life  this  sum  would  be 
15  (5-}-4-f  3  +  2  +  1).  For  the  first  year  five- 
fifteenths  of  the  cost  would  be  allowable,  for 
the  second  year  four-fifteenths,  etc. 

(Hi)  Other  methods. — A  partnership  may 
use  any  reasonable  consistent  method  whicli 
does  not  result  in  accumulated  allowances  at 
the  end  of  any  year  greater  than  the  total  of 
the  accumulated  allowances  which  would  have 
resulted  from  the  use  of  the  declining  balance 
method.  This  limitation  applies  only  during 
the  first  two-thirds  of  the  useful  life  of  the 
property. 

(iv)  Reat  property. — The  methods  de- 
scribed in  paragraphs  (i),  (H),  and  (Hi)  do  not 
apply  in  the  case  of  real  property  (other  than 
real  property  which  would  be  eligible  for  the 
investment  credit  if  it  were  not  suspension 
period  property)  if  the  physical  construction, 
reconstruction,  or  erection  of  such  property, 
by  any  person  (A)  begins  during  the  suspen- 
sion period,  or  (B)  begins,  pursuant  to  an 
order  placed  during  such  period,  before  May 
24,  1957.  This  applies  only  to  that  portion  of 
the  basts  which  is  properly  attributable  to 
construction,  reconstruction,  or  erection 
before  May  24,  1967.  The  suspension  period 
is  the  period  beginning  on  October  10,  1966, 
and  ending  on  March  9,  1967.  Such  methods 
may,  however,  be  used  for  (1)  any  item  of 
real  property  selected  by  the  taxpayer  if  the 
cost  of  such  item,  when  added  to  the  aggre- 
gate cost  of  all  other  items  of  real  property 
selected  by  the  taxpayer  for  the  entire  sus- 
pension period,  does  not  exceed  $50,000,  and 
(2)  to  some  extent,  property  which  was  built 
pursuant  to  binding  contracts  and  economic 
commitments  in  existence  on  and  after  Oc- 
tober 9.  1966. 

Real  property  affected  by  the  suspension 
period  may  be  depreciated  under  the  same 
methods  available  for  used  property  which 
may  include  the  150-percent  declining  balance 
method. 

(d)  Additional  first-year  depreciation. — A 
partnership  may  elect  to  write  off  part  of  the 
cost  of  its  tangible  depreciable  personal  prop- 
erty, which  has  a  useful  life  of  at  least  6  years 
from  the  date  of  acquisition.  The  allowance  is 


in  addition  to  regular  depreciation  allowable  on 
the  balance  of  the  basis  of  the  asset  and  is 
deductible  in  the  first  year  in  which  the  regu- 
lar depreciation  deduction  is  allowable  with  re- 
spect to  the  property. 

The  amount  that  may  be  written  off  Is  up 
to  20  percent  of  the  cost  of  the  property 
(before  making  any  adjustment  to  the  basis 
for  salvage  value)  but  the  deduction  for  each 
partner  may  not  exceed  $2,000  ($4,000  if 
married  and  filing  a  joint  return).  For  exam- 
ple— The  A  &  3  Company,  a  partnership  con- 
sisting of  A  and  B,  purchased  an  asset  which 
cost  $100,000.  Each  partner  is  married  and 
each  is  filing  a  joint  return.  The  profit  and  loss 
sharing  ratio  is  50  percent  to  each.  The  total 
that  may  be  written  off  is  $8,000  (20  percent 
of  $100,000  limited  to  $4,000  for  each  part- 
ner). If  the  asset  had  been  purchased  for 
$30,000  and  the  profit  and  loss  ratio  had 
been  90  percent  to  A  and  10  percent  to  B, 
the  total  that  could  be  written  off  would  be 
$4,600  (20  percent  of  $30,000,  limited  to 
$4,600)— $4,000  for  A  (90  percent  of 
$30,000  X  20  percent,  limited  to  $4,000) 
and  $600  for  B  (10  percent  of  $30,000  x  20 
percent). 

The  total  additional  first-year  depreciation 
should  be  shown  on  line  1  of  the  depreciation 
schedule.  Do  not  include  it  on  the  line  used 
to  show  the  regular  depreciation  of  the  asset. 

Enter  the  total  depreciation,  both  addi- 
tional first-year  and  regular,  on  the  'Total" 
line  of  the  depreciation  schedu(e. 

The  amount  of  additional  first-year  depre- 
ciation is  deducted  from  tlie  total  depreciation 
and  allocated  to  each  partner  in  col.  5,  Sched- 
ule K. 

Do  not  deduct  additional  first-year  deprecia- 
tion on  page  1  of  the  form. 

22.  Amortization.  —  If  the  partnership 
elects  the  deduction  for  amortization  of  cer- 
tain expenditures  relating  to  research  and 
experiment  (section  174),  trademark  and 
trade  name  expenditures  (section  177),  ex- 
ploration (section  615),  and  development 
(section  616),  a  statement  of  the  pertinent 
facts  should  be  filed  with  the  return.  Do  not 
enter  the  deductions  for  amortization  of  bond 
premium  on  this  line  but  include  it  in  Sched- 
ule J. 

For  details  which  must  be  furnished  in  the 
statements  of  election  required  by  these  sec- 
tions, consult  your  District  Director. 

23.  Depletion. — If  a  deduction  is  claimed 
for  depletion,  procure  from  the  District  Direc- 
tor Form  M  (mines  and  other  natural  depos- 
its). Form  O  (oil  and  gas),  or  Form  T  (timber), 
and  file  with  return. 

24.  Retirement  plans,  etc. — Enter  on  this 
line  deductible  contributions  made  by  the 
partnership  for  its  employees  to  or  under  a 
pension,  profit-sharing,  annuity,  or  bond  pur- 
chase plan,  and  compensation  under  a  defer- 
red payment  plan. 

If  plan  does  not  include  partners  as  self- 
employed  individuals,  file  Form  2950  (op- 
tional in  the  first  year — see  instructions  for 
that  form).  If  the  plan  includes  partners  as 
self-employed  individuals,  attach  Form  2950- 
SE.  Separate  Forms  2950SE  also  must  be 
used  by  each  partner  to  determine  his  deduc- 
tion for  contributions  made  on  his  behalf  by 
the  partnership. 

25.  Other  deductions. — Enter  any  other 
authorized  deductions  for  which  no  space  Is 
provided  elsewhere  on  page  1  of  the  return, 
exclusive  of  items  requiring  separate  compu- 
tation and  required  to  be  reported  in  Schedule 
K.  Do  not  deduct  losses  incurred  in  trans- 
actions which  were  neither  connected  with  the 

instructions — Form  1065  (1967)  Page  3 


Business  Returns/ 1967  •  Forms  and  Instructions 


351 


trade  or  business  nor  entered  into  for  profit. 
No  deduction  Is  allowable  for  the  amount  of 
any  item  or  part  thereof  allocable  to  a  class 
of  exempt  income,  other  than  the  allowable 
portion  attributable  to  wholly  exempt  interest 
income.  Items  directly  attributable  to  such 
exempt  income  shall  be  allocated  thereto,  and 
items  directly  attributable  to  any  class  of  tax- 
able inconie  shall  be  allocated  to  such  taxable 
income.  If  an  item  is  attributable  both  to  tax- 
able income  and  exempt  income,  a  reasonable 
proportion  thereof,  shall  be  allocated  to  each. 

A  partnership  receiving  any  exempt  income, 
other  than  interest,  or  holding  any  property 
or  engaging  in  any  activity  the  income  from 
which  is  exempt  shall  submit  with  its  return 
as  a  part  thereof  an  itemized  statement,  in 
detail,  showing  (a)  the  amount  of  each  class 
of  exempt  income,  and  (b)  the  amount  of  ex- 
pense items  allocated  to  each  such  class  (the 
amount  allocated  by  apportionment  being 
shown  separately). 

Schedule  D — Gains  and  losses  from  sales 
or  exchanges  of  capital  assets  and  other 
property. — Except  for  specially  allocated  gains 
and  losses,  the  computation  of  gains  and 
losses  from  sates  or  exchanges  of  capital 
assets  and  property  other  than  capital  assets 
should  be  made  on  the  separate  Schedule  D 
(Form  1065).  Every  sale  or  exchange  of 
property,  even  though  no  gain  or  loss  is  indi- 
cated, must  be  reported  in  detail. 

Schedule  K — Partners'  shares  of  Income, 
credits,  deductions,  etc. — This  schedule 
should  show  complete  information  with  re- 
spect to  all  the  persons  who  were  members 
of  the  partnership,  syndicate,  group,  etc., 
during  any  portion  of  the  taxable  year.  Al- 
though the  partnership  is  not  subject  to  in- 
come tax,  the  members  thereof  are  liable  for 
income  tax  in  their  separate  capacities  and 
are  taxable  upon  their  distributive  shares  of 
the  income  of  the  partnership,  whether  dis- 
tributed or  not,  and  each  is  required  to  in- 
clude his  share  in  his  return.  However,  a  part- 
ner may  not  claim  on  his  separate  return  a 
distributive  share  of  loss  from  a  partnership 
to  the  extent  any  such  loss  exceeds  the  basis 
of  his  interest  in  the  partnership.  The  excess 
of  such  loss  may  be  claimed  for  later  years 
to  the  extent  that  the  basis  for  the  partner's 
interest  is  increased  above  zero.  Each  partner 
should  be  advised  by  the  partnership  of  his 
share  of  the  income,  deductions,  credits,  etc., 
as  shown  in  Schedule  K  (columns  3  to  13 
inclusive)  and  of  his  share  of  any  other  items 
required  to  be  shown  in  a  separate  schedule 
as  described  below. 

Column  3.— A  partner  is  allowed  a  tax 
credit  based  on  his  pro  rata  share  of  the 
partnership  investment  in  certain  depreciable 
property  having  an  estimated  useful  life  of  4 
years  or  more.  Allocate  to  each  partner  the 
investment  (including  investment  in  suspen- 
sion period  property)  by  amount,  type  and  life 
of  property.  The  cost  of  used  property  is 
LIMITED  TO  AGGREGATE  COST  OF  $50,000. 
Also,  allocate  to  each  partner,  those  invest- 
ments in  suspension  period  property  which 
the  partnership  selects  to  be  exempt  from 
suspension  period  property.  The  amount  se- 
lected to  be  exempt  may  NOT  EXCEED 
$20,000  LESS  THE  TOTAL  AMOUNT  SO  SE- 
LECTED FOR  PRIOR  TAXABLE  YEARS. 

When  property  is  disposed  of  prior  to  the 
"life  years"  assigned  thereto,  each  partner 
should  be  notified  of  the  dates  v;hen  property 
was  purchased  and  sold  in  order  that  he  may 


reflect  in  his  return  for  the  year  of  sale  the 
amount  by  which  the  credit  taken  in  a  prior 
year  or  years  exceeds  the  credit  as  recom- 
puted due  to  the  early  disposition  of  such 
property.  (For  information  as  to  whether  the 
investment  in  property  qualifies  for  the  credit 
and   for   other   information    see    Form   3468). 

Column  5. — Enter  each  partner's  distribu- 
tive share  of  additional  first-year  depreciation. 

Column  7. — Enter  the  distributive  share  of 
dividends  received  from  domestic  corpora- 
tions, with  respect  to  which  the  partner  is  en- 
titled to  an  exclusion  (section  116)  on  his  indi- 
vidual income  tax  return.  (See  instruction  5.) 

Column  12. — Enter  each  partner's  distribu- 
tive share  of  contributions  paid  by  the  part- 
nership within  the  partnership's  taxable  year. 
(An  itemized  list  of  the  partnership's  charit- 
able contributions  must  also  be  submitted.) 

Column  13.— EXPENSE  ACCOUNT  ALLOW- 
ANCE.— Expense    account    allowance    means: 

(a)  amounts,  other  than  compensation,  re- 
ceived  as   advances  or  reimbursements,   and 

(b)  amounts  paid  by  or  for  the  partnership, 
for  expenses  incurred  by  or  on  behalf  of  a 
partner,  including  all  amounts  charged 
through  any  type  of  credit  card. 

However,  this  term  does  not  include 
amounts  paid  for:  (i)  the  purchase  of  goods 
for  resale  or  use  in  the  business,  and  (ii) 
incidental  expenses,  such  as  the  purchase  of 
office  supplies  for  the  partnership  or  local 
transportation  in  connection  with  an  errand. 
The  partnership  should  maintain  records  to 
substantiate  entertainment  expenditures. 

Complete  this  column  for  the  25  highest 
paid  partners  including  limited  partners.  To 
determine  the  partners  for  whom  the  infor- 
mation is  required,  all  allowances  including 
such  expense  account  allowances  and  the 
partner's  share  of  ordinary  income  must  be 
added  to  each  partner's  compensation.  This 
column  need  not  be  completed  for  any  partner 
for  whom  the  combined  amount  is  less  than 
$10,000. 

A  separate  schedule  must  be  attached  to 
the  return  showing  each  partner's  distributive 
share  of  the  following: 

(a)  The  total  of  the  income  or  gain  and  the 
total  of  the  deduction  or  credit  of  the  follow- 
ing items:  Recoveries  of  bad  debts,  prior  taxes 
and  delinquency  amounts  (section  111);  gains 
and  losses  from  wagering  transactions  (sec- 
tion 165(d));  soil  and  water  conservation  ex- 
penditures (section  175);  intangible  drilling 
and  development  costs  (section  263(c));  ex- 
ploration expenditures  (section  615);  and  any 
items  of  income,  gain,  loss,  deduction  or 
credit  subject  to  a  special  allocation  under 
the  partnership  agreement  which  differs  from 
the  allocation  of  partnership  income  or  loss 
generally. 

(b)  Taxes  described  in  section  901  which 
have  been  paid  or  accrued  by  the  partnership 
to  foreign  countries  or  to  possessions  of  the 
U.S. 

If  you  are  a  shareholder  of  a  regulated  In- 
vestment company  and  receive  notice  on 
Form  2439  that  the  company  paid  tax  on 
undistributed  capital  gains,  enter  your  share 
of  the  tax  paid  by  the  regulated  investment 
company.  Partners  should  be  instructed  to 
claim  their  part  of  the  credit  on  their  income 
tax  return  by  following  the  tax  return  instruc- 
tions except  that  the  credit  should  be  identi- 
fied  as   a    "Regulated    Investment   Company 


credit  received  from  a  partnership"  In  lieu  of 
attaching  Form  2439.  Attach  copy  B  to  the 
partnership  return. 

(c)  Payments  by  the  partnership  to  a  re- 
tirement plan  on  behalf  of  partners.  For  re- 
quirement of  Form  2950SE  and  deduction  by 
partner,  see  instruction  24. 

(d)  For  the  taxable  year,  the  number  of 
gallons  of  (0  gasoline  used:  (A)  on  a  farm  for 
farming  purposes,  (B)  other  than  as  fuel  in  a 
highway  vehicle,  and  (C)  in  vehicles  while 
engaged  in  furnishing  certain  public  passenger 
land  transportation  service;  and  (li)  lubricat- 
ing oil  used,  other  than  in  a  highway  motor 
vehicle. 

Each  partner  should  attach  Form  4136  to 
his  timely  filed  income  tax  return,  to  claim  a 
credit  for  Federal  tax  on  such  gasoline  and 
lubricating  oil  on  Form  1040. 

Schedule  N — Computation  of  net  earnings 
(or  loss)  from  self-employment. — Payments 
to  partners — salaries  and  interest. — The  total 
of  amounts  paid  to  partners  which  were  in- 
cluded on  line  14,  page  1  of  the  return, 
must  be  entered  on  line  2  and  added  back  to 
the  ordinary  income  in  arriving  at  the  net 
earnings  (or  loss)  from  self-employment. 

Sale  or  exchange  of  property  other  than 
capital  assets  from  line  10,  page  1. — Net  loss 
from  the  sale,  exchange,  or  involuntary  con- 
version of  business  property  held  for  6 
months  or  less  if  such  property  is  neither 
stock  in  trade  nor  other  property  of  a  kind 
which  would  properly  be  includible  in  inven- 
tory at  the  close  of  the  taxable  year,  nor  prop- 
erty held  primarily  for  sale  to  customers  in 
the  ordinary  course  of  the  trade  or  business 
must  be  entered  on  line  3.  Net  gains  should 
be  entered  on  line  9  as  an  exclusion. 

In  determining  the  amount  of  net  earnings 
from  self-employment,  exclude  income  and  de- 
ductions from  the  following  sources: 

Nonqualifying  dividends  from  line  5,  page  1. 

Interest. — Interest  on  bonds,  debentures, 
notes,  certificates,  or  other  evidences  of  in- 
debtedness, issued  with  interest  coupons  or 
In  registered  form  by  a  corporation  or  by  a 
government  or  political  subdivision  thereof, 
unless  received  in  the  course  of  a  trade  or 
business  as  a  dealer  in  stocks  or  securities. 

Real  estate  rentals. — Rentals  from  real  es- 
tate, except  rentals  received  in  the  course  of 
a  trade  or  business  as  a  real-estate  dealer. 
Receipts  for  the  use  or  occupancy  of  rooms 
or  other  space  where  services  are  also  ren- 
dered to  the  occupant,  such  as  rooms  in 
hotels,  boardinghouses,  apartment  houses 
furnishing  hotel  services,  tourist  camps,  tour- 
ist homes,  or  space  in  parking  lots,  ware- 
houses, or  storage  garages  do  not  constitute 
rentals  from  real  estate  and  therefore  are 
included  in  determining  net  earnings  from 
self-employment. 

Partnership  with  income  from  farming. — 
A  partner  may  use  the  optional  method  of 
computing  net  earnings  from  self-employment 
from  farming  on  his  individual  Income  tax 
return.  See  pages  1  and  2  of  Schedule  F-1 
(Form  1040)  for  instructions  and  the  compu- 
tation of  net  earnings  from  self-employment 
from  farming.  In  figuring  the  gross  profits 
from  farming  to  be  included  on  line  3,  page  1 
of  Schedule  F-1  (Form  1040)  enter  your 
share  of  the  gross  profits  shown  on  either 
line  3  of  page  1  or  line  5  of  page  2  of  the 
Schedule  F  (Form  1040)  filed  with  the  part- 
nership return. 


Page  4  Instructions — Form  1065  (1967) 


-ir-ir^ir  U.S.  government  printing  office  :  1967— 0-260-023 


352 


Business  Returns/1967  •  Forms  and  Instructions 


1120-S 


U.S.  Treasury  Department 
Internal  Revenue  Service 


U.S.  Small  Business  Corporation 
Income  Tax  Return 


other  taxable  year  beginning 


for  the  calendar  year  1967  or 
1967.  ending  19- 


A   D3te    of    election    as    small       Name 
business   corporation 


B   Business     Code     No.     (see 
instructions) 


C   Employer  Identification  No. 


Number  and  street 


D  County  in  which  located 


City,  town,  State,  and  ZIP  code 


E   Enter  total  assets  from  line 
14,  column  D,  schedule  L 


0  

I MPORTANT — All  applicable  lines  and  schedules  must  be  filled  in.     If  the  lines  on  the  schedules  are  not  sufficient,  see 


instruction  M. 


Gross  receipts  or  gross  sales Less:  Returns  and  allowances 

Less:  Cost  of  goods  sold  (Schedule  A)  and/or  operations  (attach  schedule) 
Gross  profit 

(a)  Domestic  dividends 

(b)  Foreign  dividends 

Interest  on  obligations  of  the  United  States  and  U.S.  instrumentalities 

Other  interest    

Gross  rents 


1 
2 
3 
4 

5 
6 

7 

8  Gross  'oyalties 

9  Gains,  nd  losses  (separate  Schedule  D,  Form  1120-S) — 

(a)  Net  short-term  capital  gain  reduced  by  any  net  long-term  capital  loss  . 

(b)  Net  long-term  capital  gain  reduced  by  any  net  short-term  capital  loss 
$25,000,  see  instructions) 

(c)  Net  gain  (loss)  from  sale  or  exchange  of  property  other  than  capital  assets 

10  Other  income  (attach  schedule)   . 

11  Total  income,  lines  3  through  10 


12  Compensation  of  officers  (Schedule  E)    .      . 

13  Salaries  and  wages  (not  deducted  elsewhere)  . 
Repairs  (do  not  include  capital  expenditures)  . 
Bad  debts  (Schedule  F  if  reserve  method  is  used) 

Rents 

Taxes  (attach  schedule) 

Interest   

19  Contributions  (attach  schedule)  .      .      . 

20  Casualty  or  theft  losses  (attach  schedule) 
Amortization  (attach  schedule)    . 
Depreciation  (Schedule  G)      .      .      .      . 
Depletion  (attach  schedule)    .... 
Advertising 

(a)  Pension,  profit-sharing,  stock  bonus,  annuity  plans  (attach 

(b)  Other  employee  benefit  plans  (see  itustructions) 

26  Other  deductions  (attach  schedule) 

27  Total  deductions  on  lines  12  through  26    . 

28  Taxable  income,  line  11  less  line  27 


14 
15 
16 
17 
18 


21 
22 
23 
24 
25 


Form  2950) 


re  tha 


29  Income  tax  on  capital  gains  (Schedule  J)     . 

30  Credits:   (a)  Tax  deposited — Form  7004  application  for  extension  (attach  copy) 

(b)   Credit  for  U.S.  tax  on  nonhighway  gas.  and  lub.  oil  (attach  Form  4136)      .1 

31  If  tax  (line  29)  is  larger  than  credits  (line  30).  the  balance  is  TAX  DUE.  See  Instr.  G  for  Tax  Deposit  System*- 

32  If  tax  (line  29)  is  less  than  credits  (line  30) Enter  the  OVERPAYMENT  here >. 


Under  penalties  of  perjury,  I  declare  that  I  have  examined  this  return,  including  accompanying  schedules  and  statements,  and  I 
knowledge  and  belief  it  is  true,  correct,  and  complete.  If  prepared  by  a  person  other  than  taxpayer,  his  declaration  is  based  on  ; 
which  he  has  any  knowledge. 


the  best  of  my 
I  information  of 


CORPORATE 
SEAL 


Signature  of  officer 


Title 


Individual  or  firm  signature  of  preparer 


Business  Returns/ 1967  •  Forms  and  Instructions 


353 


Form  U20-S  (1967) 


Page   2 


Schedule  A — COST  OF  GOODS  SOLD  (Where  inventories  are  an  income-determining  factor)  (See  instruction  2) 


Method  of  inventory  valuation  (specify)- 


1  Inventory  at  beginning  of  year 

2  Merchandise  bought  for  manufacture  or  sale 

3  Salaries  and  wages 

4  Other  costs  (attach  schedule) 


5  Total  of  lines  1  through  4 

6  Less  inventory  at  end  of  year 

7  Cost  of  goods  sold  (enter  here  and  on  line  2, 

page  1)  


Schedule  E — COMPENSATION  OF  OFFICERS  (See  instruction   12) 


1.    Name,  address,  and  social  security  number  of  officer 

2.   Title 

3.  Time  de- 
voted to 
business 

4.    Percent- 
age of  cor 
poratjon 
stock  owned 

5.  Amount  of 
compensation 

6.    Expanse  account 
allowances 

Total  compensation  of  officers  (enter  here  and  on  line  12,  page  1 

) 

t r..,      •               ■  i 

Schedule  F— BAD  DEBTS— RESERVE  METHOD  (See  instruction   15) 

3.   Sales  on  account 

Amount  added   to  reserve 

6.  Amount  charged 
against  reserve 

7.    Reserve  for  bad   debts 
at  end  of  year 

1.    Year 

2.  Trade  notes  end  accounts  re 
ceivable  outstanding  at  end  ot  year 

4.   Current  year's 
provision 

5.   Recoveries 

1962. 
1963. 

1964. 
1965 

1966 

1967. 

Schedule  G — DEPRECIATION  (See  instruction  22) 

Taxpayers  using  Revenue  Procedures  62-21  and  65-13:  Make  no  entry  in  column  2,  enter  the  cost  or  other  basis  of  assets  held  at  end  of  year  in 
column  3,  and  enter  the  accumulated  depreciation  at  end  of  year  in  column  4. 


1.  Group  and  guideline  class 
or  description  of  property 

2.  Date 
acquired 

3.  Cost  or 
other  basis 

4.  Depreciation 

allowed  or  allowable 

in  prior  years 

5.  Method  of 
computing  depreciation 

6.  Life 
or  rate 

7.  Depreciation 
for  this  year 

Buildings 

Transportation  equipment  .... 
Macfiinery  and  other  equipment  .     . 
Other   (specify) 

2                Totals 

4  Balance — Enter  here  and  on  line  22,  pa 

Schedule  H — SUMMARY  OF  DEPRECIATION 


1  Under  Rev.  Procs. 
62-21  and  65-13 

2  Other      .     .     . 


Straight  line 


Declining  balance 


Sum  of  the 
years-digits 


Units  ot 
production 


Additional  first-year 
(section  179) 


Other  (specify) 


Schedule  J — TAX  COMPUTATION  (See  instructions) 


1  Taxable  income  (line  28,  page  1)       

2  (a)   Enter  48  percent  of  line  1 

(b)  Subtract  $6,500  and  enter  difference 

3  Net  long-term  capital  gain  reduced  by  net  short-term  capital  loss  (line  9(b),  page  1)        .     . 

4  Subtract  $25,000.      (Statutory  minimum.) 

5  Balance  (line  3  less  line  4) 

6  Enter  25  percent  of  line  5 

7  Income  tax  (line  2  or  line  6,  whichever  is  lesser).      Enter  here  and  on   line  29,  page  1 


6,500.00 


25,000.00 


354 


Business  Returns/1967  •  Forms  and  Instructions 


Form  1120-S  (1967) 


Page    3 


Schedule  K- 


-SHAREHOLDER'S  SHARE  OF   INCOME  (See  page  3  of  instructions) 
Computation  of  Corporation's  Undistributed  Taxable  Income 


1  Taxable  income  (line  28,  page  1) 

2  Less:   (a)   Money  distributed  as  dividends  out  of  earnings  and  profits  of  the  taxable  year 

(b)   Tax  imposed  on  certain  capital  gains  (line  7,  Schedule  J)      .      .      . 

3  Corporation's  undistributed  taxable  income 


Schedule  of  Distribution 

and  Income 

Social  security  number 

2.  Slock  ownership 

1.  Name  and  address  of  each  shareholder 

Number  of 
shares 

Period  held 

From 

To 

(a)  

(b)  

(c)  

(d)  

(e)  

(f)  

(g)  

(h)  

(i)  

(j)  

Totals 

M 

Continuation  of  Schedule  of  Distribution  and  Income 


3.  Percent  ge  of 

time  devoted  to 

business 

4.  Compensation 

5.  Dividends 

6.  Stiare  ol  un- 
distributed taxable 
income  or  net 
operating  loss 

7.  Share  of  net 

9.  Amount  tax- 

10.  Nondividend  distributions 

Dates 

Amounts 

long-term  capital 

gainaftertax(See 

instructions) 

entitled  to       |         of^mafy 
exclusion       |         .n^ome 

Date 

Amount 

(a)   .... 

(b)   .... 

(c)   .... 

(d)   .... 

(e)   .... 

(f)   .... 

(g) 

(h) 

m 

(j)      -.- 

Totals 

F     Date  incorporated 

G    Did  the  corporation  at  the  end  of  the  taxable  year  own  directly  or 

indirectly  50   percent  or  more  of  the  voting  stock  of  a  domestic 

corporation?     '/es   □      No   □.      (For  rules  of  attribution,  see  sec. 

tion  267(c).) 

If  the  answer  is  "Yes,"  attach  a  schedule  showing: 

(a)  name,    address,    and    employer    identification    number;    and 

(b)  percentage  owned. 

H  Did  the  corporation  during  the  taxable  year  have  any  contracts  or 
subcontracts  subject  to  the  Renegotiation  Act  of  1951?  Yes  □  No  □ 

If  "Yes,"  enter  the  aggregate  gross  dollar  amount  billed  during  the 

year $ 

I      Amount  of  taxable  income  (or  loss)  for:  1964  $ ; 

1965  $ ;  1966  $ 

J     Refer  to  instructions  for  business  activity  codes  and  state  the: 

Principal  business  activity  

Principal  product  or  service  

K  Were  you  a  member  of  a  controlled  group  subject  to  the  provisions 
of  sections   1561  or  1562? Yes   □      No  □ 

L  Did  you  claim  a  deduction  for  expenses  connected  with:  (If  answer  to 
any  question  is  "Yes,"  check  applicable  boxes  within  that  ques- 
tion.) 

(1)  A    hunting    lodge    □,    working    ranch    or   farm    □,    fishing 

camp  □,  resort  property  □,  pleasure  boat  or  yacht  □,  or 

other  similar  facility  □?     (Other  than  where  the  operation 

of  the  facility  was  the  principal  business.)     Yes   □      No  □ 


(2)  The  leasing,  renting,  or  ownership  of  a  hotel  room  or  suite 
n,  apartment  [J,  or  other  dwelling  □,  which  was  used  by 
customers  or  employees  or  members  of  their  families? 
(Other  than  use  by  employees  while  in  business  travel 
status.)  Yes   □      No   G 

(3)  The  attendance  of  your  employees'  families  at  conventions  or 

business  meetings?  Yes   □      No   □ 

(4)  Vacations  for  employees  or  members  of  their  families? 
(Other    than    amount    reported    on    Form    W-2.) 

Yes   □      No   □ 

M  Were  you  liable  for  filing  Forms  1096  and  1099  or  1087  for  the 
calendar  year  1967? Yes   □      No  □ 

If  "Yes,"  where  were  they  filed?  

N  Was  there  any  substantial  change  in  the  manner  of  determining 
quantities,    costs,    or    valuations    between    opening    and    closing 

inventory? Yes  □      No  □ 

If  "Yes,"  attach  explanation. 

O  Was  an  Employer's  Quarterly  Federal  Tax  Return,  Form  941,  filed 
for  this  business  for  any  quarter  in  1967?  .  Yes   □      No   □ 

P  Is  this  business  located  within  the  boundaries  of  the  city,  town,  etc., 
indicated  on  page  1? Yes   □      No   □ 

Q    Was  this  corporation  in  business  at  the  end  of  1967?  Yes  □      No  □ 

R    How  many  months  in  1967  was  this  corporation  in  business? 


Business  Returns/1967  •  Forms  and  Instructions 


355 


Form  1120-5  (1967) 


Page   4 


Schedule  L — BALANCE  SHEETS   (See  instructions) 


ASSETS 

1  Cash    

2  Trade  notes  and  accounts  receivable  . 

(a)   Less  allowance  for  bad  debts  .... 

3  Inventories 

4  Investments  in  Government  obligations: 

(a)  United  States  and  instrumentalities  . 

(b)  State,  subdivisions  ttiereof,  etc.     . 

5  Other  current  assets  (attach  schedule)  . 

6  Loans  to  shareholders '.     . 

7  Mortgage  and  real  estate  loans 

8  Other  investments  (attach  schedule)    . 

9  Buildings  and  other  fixed  depreciable  assets  . 
(a)   Less  accumulated  depreciation  .... 

10  Depletable   assets 

(a)   Less  accumulated  depletion 

11  Land  (net  of  any  amortization) 

12  Intangible   assets   (amortizable   only)    . 
(a)   Less  accumulated  amortization 

13  Other  assets  (attach  schedule) 

14  Total  assets 

LIABILITIES  AND  CAPITAL 

15  Accounts    payable 

16  Mtges.,  notes,  bonds  payable  in  less  than  1  yr. 

17  Other  current  liabilities  (attach  schedule)  . 

18  Loans  from  shareholders 

19  Mtges.,  notes,  bonds  payable  in  1  yr.  or  more 

20  Other  liabilities  (attach  schedule)  .... 

21  Capital   stock 

22  Paid-in  or  capital  surplus 

23  Retained  earnings — Appropriated  (attach  schedu 

24  Retained    earnings — Unappropriated    . 

25  Shareholders'  undistributed  taxable  income  . 

26  Less  cost  of  treasury  stock 

27  Total  liabilities  and  capital  .... 


le) 


Beginnine  of  taxable  year 


(A)  Amount 


(B)  Total 


End  of  taxable  year 


(C)  Amount 


(D)  Total 


Schedule   M- 


-RECONCILIATION   OF  TAXABLE   INCOME 


1  Net   income   per  books 

2  Federal    income  tax 

3  Excess  of  capital  losses  over  capital  gains  .      . 

4  Taxable  income  not  recorded  on  books  this  year 
(itemize)    


$- 


$- 


5   Expenses  recorded  on  books  this  year  not  de- 
ducted in  this  return  (itemize) 

(a)  Depreciation      ....  $ 

(b)  Depletion 

(c)  Contributions  in  excess  of 
5%   limitation  .      . 

(d)  Insurance  premiums  paid 
on  the  life  of  any  officer 
or  employee  where  the 
corporation  is  directly  or 
indirectly  a  beneficiary 

(e)  Unallowable  interest  ex- 
pense       


$- 


Total  of  lines  1  through  5  . 


7   Income    recorded    on    books    this    year    not 
included   in   this  return   (itemize) 
(a)  Tax-exempt  interest  .     $ 


8  Deductions   in   this  tax   return   not  charged 
against    book    income    this    year    (itemize) 

(a)  Depreciation       .      .     $ 

(b)  Depletion      .     .     .     $ 


9  Total  of  lines  7  and  8    .     .     . 

10  Taxable  income  (line  6  less  line  9)  , 


•^•^i^i^  U.S.  GOVERNMENT  PRINTING  OFFICE  :  1 967- O -260 -081 


356 


Business  Returns/1967  •  Forms  and  Instructions 


Internal  Revenue  Service 

Instructions  for  Form  1120-S 

or  other  taxable  year  beginning  in  1967.  If 
the  return  is  for  other  than  a  calendar  year, 
fill  in  the  taxable  year  space  at  the  top  of  the 
form.  If  the  corporation  liquidates  or  other- 
wise ceases  to  exist  and  this  is  the  last  return 
it  is  required  to  file,  write  "FINAL  RETURN" 
at  the  top  of  the  form. 

E.  When  to  file. — The  return  must  be  filed 
on  or  before  the  15th  day  of  the  third  month 
following  the  close  of  the  taxable  year.  Request 
for  automatic  extension  of  3  months  for  filing 
of  return  must  be  made  on  Form  7004.  (Sec- 
tion 6081(b).) 

F.  Where  to  file. — The  return  shall  be  filed 
with  the  District  Director  for  the  district  in 
which  the  corporation's  principal  business, 
office,  or  agency  is  located.  Regional  filing  of 
these  returns  will  begin  in  1969  for  returns 
filed  in  the  Southeast  Region.  Returns  filed  on 
or  after  January  1,  1969,  in  the  Southeast 
Region  (Alabama,  Florida,  Georgia,  Missis- 
sippi, North  Carolina,  South  Carolina,  Tennes- 
see) should  be  filed  with  Internal  Revenue 
Service  Center,  4800  Buford  Highway,  Cham- 
blee.  Georgia  30006. 

G.  Payment  of  tax. — The  balance  of  tax 
due  must  be  paid  in  full  when  the  return  is 
filed  or  in  two  installments,  50  percent  on  or 
before  the  15th  day  of  the  third  month  and 
50  percent  on  or  before  the  15th  day  of  the 
sixth  month  following  the  close  of  the  taxable 
year. 

NOTE:  Corporations  must  deposit  all  in- 
come tax  payments  with  an  authorized  com- 
mercial bank  depositary  or  Federal  Reserve 
Bank,  and  all  deposits  must  be  accompanied 
by  a  Form  503  (Federal  Tax  Deposit,  Cor- 
poration Income  Taxes).  Do  not  remit  directly 
to  Internal  Revenue  Service.  Timeliness  of 
deposits  will  be  determined  by  the  date  re- 
ceived by  the  commercial  bank  depositary  or 
Federal  Reserve  Bank. 

Corporations  needing  Forms  503  may  obtain 
them  only  by  making  application  to  the  Dis- 
trict Director  or  Director  of  a  Service  Center. 
The  application  should  include  the  corpora- 
tion's name,  identification  number,  address, 
and  the  taxable  year  to  which  the  deposits 
relate. 

H.  Accounting  methods. — Taxable  income 
must  be  computed  in  accordance  with  the 
method  of  accounting  regularly  used  In  main- 
taining the  corporation's  books  and  records. 
In  all  cases  the  method  adopted  should  clearly 
reflect  taxable  income.  (See  section  446.) 
Except  in  those  cases  where  the  law  specifi- 
cally permits  it,  a  taxpayer  may  not  change  the 
method  of  accounting  upon  the  basis  of  which 
it  has  reported  its  income  in  prior  years  (for 
its  income  as  a  whole  or  with  respect  to  any 
separate  trade  or  business)  without  first  se- 
curing consent  on  Form  3115,  Application  for 
Change  in  Accounting  Method. 

Rounding  off  to  whole-dollar  amounts. — 
The  money  items  on  your  return  and  accom- 
panying schedules  required  by  such  return  may 
be  shown  as  whole-dollar  amounts.  This  means 
that  you  eliminate  any  amount  less  than  50 
cents,  and  increase  any  amount  from  50  cents 
through  99  cents  to  the  next  higher  dollar. 

I.  Certain  information  returns  which  may  be 
required. — 

Forms  1096  and  1099. — Information  re- 
turns to  be  filed  concerning  certain  dividends, 
earnings,  interest,  rents,  royalties,  annuities, 
pensions,  foreign  items;  and  prizes,  awards, 
and  commissions  to  nonemployees. 

The  term  "dividend"  does  not  include  any 
amount  which  is  treated  under  section   1373 


U.S.  Small  Business 
Corporation  Income 
Tax  Return 

(References   are  to  the  Internal  Rei/enue  Code) 

A.  Corporations  required  to  file  Form 
1120-S. — Every  small  business  corporation 
(as  defined  in  section  1371(a))  which  has 
filed  a  proper  and  timely  election  under  section 
1372(a)  not  to  be  subject  to  the  income  tax 
imposed  by  chapter  1  (other  than  by  section 
1378)  must  file  Form  1120-S.  See  Form  2553. 

B.  Consents  of  shareholders. — Consents  of 
all  shareholders  are  required  to  be  attached 
to  the  election  form  notifying  the  District  Di- 
rector of  the  election.  However,  where  the  elec- 
tion was  made  before  the  first  day  of  the  tax- 
able year,  the  consents  of  persons  who  became 
shareholders  after  the  date  of  election  and  on 
or  before  such  first  day  must  be  filed  with  the 
District  Director  with  whom  the  election  was 
filed  as  soon  as  practicable  after  such  first 
day  and  in  no  event  later  than  the  last  day 
prescribed  for  making  the  election.  Copies  of 
such  latter  consents  must  be  attached  to  the 
Form  1120-S  at  the  time  the  return  is  filed. 

New  shareholders  (any  person  who  was  not 
a  shareholder  on  the  first  day  of  the  first  tax- 
able year  for  which  the  election  is  effective,  or 
on  the  day  on  which  the  election  is  made, 
whichever  is  later)  must  consent  to  the  elec- 
tion and  such  statement  of  consent  must  be 
filed  with  the  District  Director  with  whom  the 
election  was  filed  within  a  period  of  30  days 
after  they  become  shareholders  or  the  election 
is  automatically  terminated.  Copies  of  such 
consents  must  also  be  attached  to  the  return. 

C.  Termination. — The  election  by  the  cor- 
poration is  automatically  terminated:  (1)  by 
the  failure  of  a  new  shareholder  to  consent  to 
such  election  as  explained  in  B  above;  (2) 
where  it  ceases  to  be  a  small  business  cor- 
poration as  defined  in  section  1371(a);  (3) 
where  it  derives  more  than  80  percent  of  its 
gross  receipts  from  sources  outside  the  U.S.; 
or  (4)  where  it  has  gross  receipts  more  than 
20  percent  of  which  is  passive  investment  in- 
come, except  during  the  first  2  taxable  years 
of  active  conduct  of  any  trade  or  business  if 
passive  investment  income  is  less  than  $3,000 
(section  1372(e)(5)).  Such  termination  is 
effective  for  the  taxable  year  in  which  any  one 
of  the  foregoing  occurs  and  for  all  succeeding 
taxable  years  of  the  corporation. 

The  election  may  be  revoked  for  any  taxable 
year  after  the  first  taxable  year  for  which  the 
election  is  effective.  An  election  to  revoke  may 
be  made  only  if  all  persons  who  are  share- 
holders on  the  day  on  which  the  revocation  is 
made  consent  to  the  revocation.  The  revoca- 
tion Is  effective  (1)  for  the  taxable  year  In 
which  made,  if  made  before  the  close  of  the 
first  month  of  the  taxable  year,  or  (2)  for  the 
taxable  year  following  the  taxable  year  in 
which  made,  if  made  after  the  close  of  the 
first  month;  and  for  all  succeeding  taxable 
years.  The  revocation  is  to  be  made  in  the 
manner  prescribed  by  regulations. 

Where  the  smail  business  corporation  has 
elected  under  section  1372(a)  and  the  election 
has  been  terminated  or  revoked,  the  corpora- 
tion is  not  eligible  to  again  elect  under  1372 
(a)  for  5  years  unless  the  Secretary  or  his 
delegate  consents  to  such  an  election. 

D.  Period  to  be  covered  by  return. — The 
return  shall  be  filed  for  the  calendar  year  1967 


(relating  to  undistributed  taxable  income  of 
electing  small  business  corporations)  as  an 
amount  distributed  as  a  dividend. 

Forms  966  and  J099-L. — Information  re- 
turns regarding  dissolution  or  liquidation,  and 
distributions  in  liquidation. 

J.  Stock  ownership  in  foreign  corpora- 
tions.—  If  you  owned  5  percent  or  more  in 
value  of  the  outstanding  stock  of  a  foreign 
personal  holding  company,  attach  statement 
required  by  section  551(d). 

If  you  control  a  foreign  corporation  or  were 
a  10  percent  or  more  shareholder  of  a  con- 
trolled foreign  corporation,  you  may  be  re- 
quired to  file  forms  2952  and  3646. 

K.  Balance  sheets. — The  balance  sheets, 
Schedule  L,  should  agree  with  the  books  of 
account  or  any  differences  should  be  recon- 
ciled. All  corporations  reporting  to  the  Inter- 
state Commerce  Commission  or  to  any  na- 
tional, State,  municipal,  or  other  public  officer, 
may  submit,  in  lieu  of  Schedule  L,  copies  of 
their  balance  sheets  prescribed  by  such  au- 
thorities as  of  the  beginning  and  end  of  the 
taxable  year. 

Certificates  of  deposit  should  be  included 
as  cash  on  line  1  of  the  balance  sheet. 

Line  11,  Schedule  L,  should  show  land  less 
any  accumulated  amortization  of  the  land  as 
an  emergency  facility  under  the  authority  of 
section  168. 

L.  Net  operating  loss  and  other  deduc- 
tions.— The  deduction  for  net  operating  losses 
provided  by  section  172  and  the  Special  De- 
ductions provided  in  Part  VIII  (except  section 
248)  of  subchapter  B,  shall  not  be  allowed 
to  an  electing  small  business  corporation. 
(Section   1373(d).) 

M.  Attachments. — Attachments  may  be 
used  in  the  preparation  of  your  return  if  the 
lines  on  the  form  schedules  are  not  sufficient 
for  your  needs.  The  attachment  must  contain 
all  required  information,  follow  the  format  of 
the  official  schedules,  and  must  be  attached  to 
the  return  in  the  same  sequence  as  the  sched- 
ules appear  on  the  official  form.  If  an  attach- 
ment is  used  in  place  of  a  schedule  having  a 
summary  line  on  page  1  of  the  form,  the  total 
need  not  be  entered  on  the  schedule,  but  must 
be  entered  on  page  1. 

N.  Signature. — The  return  must  be  signed 
either  by  the  president,  vice  president,  treas- 
urer, assistant  treasurer,  chief  accounting  of- 
ficer, or  by  any  other  corporate  officer  (such  as 
tax  officer)  who  is  authorized  to  sign.  A  re- 
ceiver, trustee,  or  assignee  must  sign  any  re- 
turn which  he  is  required  to  file  on  behalf  of  a 
corporation. 

Specific  Instructions 

(Numbered  to  correspond  with  line 
numbers  on  page  1  of  return) 

1,  Gross  receipts. — Enter  gross  receipts  or 
sales  from  all  business  operations  except  those 
required  to  be  reported  on  lines  4  through  9. 

Installment  sales. — If  you  use  the  install- 
ment method  of  reporting,  enter  on  line  1  the 
gross  profit  on  collections  from  installment 
sales  and  carry  the  same  amount  to  line  3. 
Attach  a  schedule  showing  for  the  current  and 
3  preceding  years:  (a)  Gross  sates,  (b)  cost  of 
goods  sold,  (c)  gross  profits,  (d)  percentage  of 
gross  profits  to  gross  sales,  (e)  amount  col- 
lected, and  (f)  gross  profit  on  amount 
collected. 

2.  Cost  of  goods  sold. — If  the  production, 
manufacture,  purchase,  or  sale  of  merchandise 
is  an  income-determining  factor  in  the  trade 
or  business,  inventories  of  merchandise  on 
hand  should  be  taken  at  the  beginning  and  end 
of  the  taxable  year,  and  may  be  valued  at  cost, 
lower  of  cost  or  market,  or  by  any  other  per- 
missible method. 

Instructions — Form   1120-S  (1967)      Page  1 


Business  Returns/1967  •  Forms  and  Instructions 


357 


An  inventory  method  once  properly  adopted 
is  controlling  until  piarmtssion  to  change  is 
obtained  from  the  Commissioner.  Application 
for  permission  to  change  an  inventory  method 
must  be  made  on  Form  3115  within  90  days 
after  the  beginning  of  the  taxable  year  in 
which  it  is  desired  to  make  the  change.  In  case 
the  inventories  reported  do  not  agree  with  the 
balance  sheet,  attach  a  statement  explaining 
the  difference. 

A  corporation  electing  to  use  the  last-in, 
first-out  method  of  valuing  inventory  provided 
in  section  472  must  file  Form  970  with  the 
return  for  the  first  year  of  the  election.  There- 
after, attach  separate  schedule  showing  (1) 
a  summary  of  all  inventories,  and  (2)  with 
respect  to  any  inventories  computed  under 
section  472,  the  computation  of  the  quantities 
and  cost  by  acquisition  levels. 

5.  Interest  on  U.S.  obligations. — Enter 
interest  on  obligations  of  the  United  States 
and  U.S.  instrumentalities. 

Non/nterest-bear/ng  ob//gat/ons  issued  at  a 
discount. — Taxpayers  on  the  cash  basis  may 
elect,  as  to  all  noninterest-bearing  obligations 
issued  at  a  discount  and  redeemable  for  fixed 
amounts  increasing  at  stated  intervals  (for 
example,  United  States  Savings  Bonds),  to 
include  the  increase  in  redemption  price  ap- 
plicable to  the  current  year.  For  the, year  of 
election  the  total  increase  In  redemption  price 
of  such  obligations  occurring  between  the  date 
of  acquisition  and  the  end  of  the  year  must  be 
included.  Attach  statement  listing  obligations 
owned  and  computation  of  the  increase.  (Sec- 
tion 454.) 

6.  Other  interest. — Enter  interest  on  loans, 
notes,  mortgages,  bonds,  bank  deposits,  cor- 
porate bonds,  etc.  See  section -171  for  amor- 
ttzable  bond  premiums. 

7.  Rents. — Enter  the  gross  amount  received 
for  the  rent  of  property.  Any  expenses,  includ- 
ing repairs,  interest,  taxes,  and  depreciation 
should  be  Included  in  the  proper  lines  for 
deductions. 

9.  Gains  and  tosses  from  sales  or  ex- 
changes of  capital  assets  and  other  prop- 
erty.— See  separate  Schedule  D  and  Instruc- 
tions. 

If  tine  9(b)  exceeds  $25,000,  see  the  re- 
quirements under  instructions  for  Schedule 
J — Tax  Computation. 

10.  Other  income. — Enter  the  total  amount 
of  other  income  not  reported  elsewhere  in  the 
return  and  attach  a  schedule  showing  details 
if  spaces  provided  are  not  sufficient.  Include 
recoveries  of  bad  debts  deducted  in  prior  years 
under  the  specific  charge-off  method. 

12.  Compensation  of  officers. — Expense 
account  allowance  (column  6)  means:  (1) 
amounts,  other  than  compensation,  received 
as  advances  or  reimbursements,  and  (2) 
amounts  paid  by  or  for  the  corporation,  for 
expenses  incurred  by  or  on  behalf  of  an  officer 
including  all  amounts  charged  through  any 
type  of  credit  card. 

Column  6  of  Schedule  E  is  to  be  completed 
for  your  25  highest  paid  officers.  To  determine 
the  highest  paid,  alt  allowances  (including  ex- 
pense account)  must  be  added  to  each  offi- 
cer's compensation.  It  need  not  be  completed 
for  any  officer  where  the  combined  amount  is 
less  than  $10,000.  An  officer  Is  one  who  is 
elected  or  appointed  to  office,  or  designated 
as  such  in  the  charter  or  bylaws  such  as 
regular  officer,  chairman  of  the  board,  etc. 

14.  Repairs. — Enter  the  cost  of  incidental 
repairs,  including  labor,  supplies,  and  other 
items,  which  do  not  add  to  the  value  or  appre- 
ciably prolong  the  life  of  the  property. 

15.  Bad  debts. — Bad  debts  may  be  treated 
in  either  of  two  ways — (1)  as  a  deduction  for 
debts  which  become  worthless  in  whole  or  in 
part,  or  (2)  as  a  deduction  for  a  reasonable 

Page  2      Instructions — Form  1120-S  (1967) 


addition  to  a  reserve  for  bad  debts.  (Section 
166.) 

Application  for  permission  to  change  the 
method  of  computing  bad  debts  must  be  made 
on  Form  3115  within  90  days  after  the  begin- 
ning of  the  taxable  year  for  which  it  is  desired 
to  make  the  change. 

17.  Taxes. — Enter  taxes  paid  or  accrued 
during  the  taxable  year  and  attach  a  schedule 
showing  the  type  and  amount  of  tax. 

18.  Interest. — Enter  interest  paid  or  ac- 
crued on  business  indebtedness.  Do  not  In- 
clude interest  on  indebtedness  incurred  or 
continued  to  purchase  or  carry  obligations,  the 
interest  on  which  is  wholly  exempt  from  in- 
come tax.  (Section  265.) 

See  section  267  for  limitation  on  deductions 
for  unpaid  expenses  and  interest  in  the  case  of 
transactions  between  related  taxpayers. 

19.  Contributions. — Enter  contributions  or 
gifts  actually  paid  within  the  taxable  year  to 
or  for  the  use  of  organizations  and  govern- 
mental bodies  as  set  forth  in  section  170(c). 
The  amount  claimed  shall  not  exceed  5  percent 
of  taxable  income  computed  without  regard 
to  this  deduction.  Do  not  deduct  as  a  business 
expense  charitable  contributions  which  are 
unallowable  because  they  exceed  the  5-percent 
limitation. 

Corporations  on  the  accrual  basis  may  elect 
to  deduct  contributions  paid  on  or  before  the 
15th  day  of  the  3d  month  following  the  close 
of  the  taxable  year  if  the  contributions  are 
authorized  by  the  board  of  directors  during  the 
taxable  year.  A  declaration,  signed  by  an 
officer,  must  be  attached  to  the  return  stating 
that  the  resolution  authorizing  the  contribution 
was  adopted  by  the  board  of  directors. 

Contributions  in  excess  of  the  amount  de- 
ductible may  be  carried  over  and  deducted  in 
the  five  succeeding  taxable  years. 

Attach  a  schedule  showing  the  name  of 
each  organization  and  the  amount  paid.  If  a 
contribution  is  made  in  property  other  than 
money,  state  the  kind  of  property  contributed 
and  the  method  used  in  determining  its  fair 
market  value.  If  a  contribution  carryover  is  in- 
cluded, show  the  amount  and  how  the  carry- 
over was  determined. 

Special  rule  for  contributions  of  certain 
property. — The  amount  of  a  contribution  of 
property  must  be  reduced  by  any  gain  that 
would  have  resulted  from  application  of  sec- 
tion 617(dMl).  1245(a),  or  1250(a)  if  the 
property  were  sold  at  its  fair  market  value. 

20.  Casualty  or  theft  losses. — Enter  losses 
sustained  during  the  taxable  year,  arising 
from  fire,  storm,  shipwreck,  or  other  casualty. 
To  determine  the  amount  deductible,  see  sec- 
tion 165(b)  and  the  regulations  thereunder. 
Theft  losses  are  deductible  only  in  the  year  in 
which  discovered. 

21.  Amortization. — If  a  deduction  is 
claimed  for  amortization,  attach  a  detailed 
statement.  The  law  makes  special  provisions 
for  amortization  of  the  following  kinds  of  ex- 
penditures: 

(a)  Research  and  experimental  expendi- 
tures— Section  174;  (b)  Exploration  expendi- 
tures— Section  615;  (c)  Development  expendi- 
tures —  Section  616;  (d)  Organizational 
expenses — Section  248;  and  (e)  Trademark 
and  trade  name  expenditures — Section  177. 

22.  Depreciation. — If  a  deduction  is 
claimed  for  depreciation  of  property,  leasehold 
improvements,  patents,  or  copyrights,  fill  in 
Schedule  G. 

Salvage  value  must  be  taken  into  account 
in  determining  the  depreciation  deduction  (ex- 
cept under  the  declining  balance  method) 
either  by  a  reduction  of  the  amount  subject  to 
depreciation,  or  by  a  reduction  in  the  rate  of 
depreciation.  Generally,  an  asset  (or  an  ac- 
count) may  not  be  depreciated  below  a  rea- 
sonabh  salvage  value.  In  computing  the  basis 
on  which  depreciation  may  be  taken  for  per- 


sonal property  (other  than  livestock)  acquired 
after  October  16,  1962,  with  a  useful  life  of  3 
years  or  more,  salvage  value  need  not  be  taken 
in.o  account  if  it  does  not  exceed  10  percent 
of  the  cost  or  other  basis  of  the  property.  If 
salvage  value  exceeds  10  percent,  only  the 
excess  need  be  taken  into  account. 

Alternative  depreciation  guidelines  and 
rules. — Revenue  Procedure  62-21,  supple- 
mented by  Revenue  Procedure  65-13,  sets 
forth  alternative  standards  and  procedures 
for  determining  depreciation.  Taxpayers  who 
wish  to  use  these  provisions  must  use  them 
for  all  assets  in  a  particular  guideline  class. 

Depreciation  methods. — Depreciation  may 
be  computed  using  the  methods  set  forth  in 
section  167(b).  Property  may  be  depreciated 
under  (1)  the  straight  line  method,  and  (2) 
the  declining  balance  method  at  a  rate  not  to 
exceed  one  and  one-half  times  the  applicable 
straight  line  rate. 

New  tangible  property  with  a  useful  life  of  3 
years  or  more  may  also  be  depreciated  under 
(1)  the  double  declining  balance  method,  (2) 
the  sum  of  the  years-digits  method,  and  (3) 
any  other  method  which  does  not  result  in  ac- 
cumulated allowances  at  the  end  of  any  year 
(during  the  first  two-thirds  useful  life  of  the 
property)  greater  than  the  total  which  could 
have  been  deducted  if  the  double  declining 
balance  method  had  been  used. 

Real  property — Suspension  period  prop- 
erty.— The  methods  described  in  the  preceding 
paragraph  do  not  apply  in  the  case  of  real 
property  (other  than  real  property  which 
would  be  eligible  for  the  investment  credit  if  it 
were  not  suspension  period  property)  if  the 
physical  construction,  reconstruction,  or  erec- 
tion of  such  property  by  any  person,  (a)  begins 
during  the  suspension  period,  or  (b)  begins, 
pursuant  to  an  order  placed  during  such  period, 
before  May  24,  1967.  This  applies  only  to  that 
portion  of  the  basis  which  is  attributable  to  con- 
struction, reconstruction,  or  erection  before 
f^ay  24,  1967.  The  suspension  period  is  the 
period  beginning  on  October  10,  1966,  and 
ending  on  March  9,  1967.  Such  methods  may, 
however,  be  used  for  (1)  any  item  of  real  prop- 
erty selected  by  the  taxpayer  if  the  cost  of  such 
item,  when  added  to  the  aggregate  cost  of  all 
other  items  of  real  property  selected  by  the 
taxpayer  for  the  entire  suspension  period  does 
not  exceed  $50,000,  and  (2)  to  some  extent, 
property  which  was  built  pursuant  to  binding 
contracts  and  economic  commitments  in  exist- 
ence on  and  after  October  9,  1966. 

Real  property  affected  by  the  suspension 
period  may  be  depreciated  under  the  same 
methods  available  for  used  property  which 
may  Include  the  150  percent  declining  balance 
method. 

Additional  first-year  depreciation  allow- 
ance.— Corporations  may  elect  to  write  off  20 
percent  of  the  cost  (before  adjustment  for 
salvage  value)  of  tangible  personal  property 
with  a  useful  life  of  6  years  or  more,  but  only 
to  the  extent  of  an  aggregate  cost  of  $10,000, 
for  the  first  taxable  year  for  which  a  deduc- 
tion is  allowable  under  section  167.  See  sec- 
tion 179  and  the  regulations  thereunder.  Total 
additional  first-year  depreciation  must  be 
shown  on  line  1  of  the  depreciation  schedule. 

If  a  taxpayer  elects  to  claim  the  additional 
first-year  allowance  under  section  179,  the 
basis  of  the  property  must  be  reduced  by  the 
amount  of  the  deduction  and  salvage  value 
when  computing  ordinary  depreciation. 

23.  Depletion. — If  a  deduction  is  claimed 
for  depletion.  Form  M  (mines  and  other  na- 
tural deposits).  Form  O  (oil  and  gas),  or  Form 
T  (timber),  should  be  submitted  with  your 
return. 

25.  (b)  Other  employee  benefit  plans. — 
Enter  deductions  for  contributions  to  employee 
benefit  plans  (other  than  those  claimed  on 
line  25(a)),  such  as  insurance,  health,  or  wel- 


358 


Business  Returns/1967  •  Forms  and  Instructions 


fare  plans.  Submit  with  the  return  a  schedule 
for  each  plan  showing:  (1)  the  nature  of  bene- 
fits, i.e.,  group-term  life  insurance,  group 
permanent  life  insurance,  noninsured  death 
benefit  hospitalization,  surgical,  medical, 
sickness,,  accident,  major  medical  expense, 
unemployment  benefit,  or  other  welfare  bene- 
fits; (2)  method  of  financing,  i.e.,  insured, 
industry  or  areawide  fund,  self-insured  fund, 
or  direct  benefit  payments;  (3)  the  amount  of 
deductions;  (4)  the  amount  of  employee  con- 
tributions; (5)  the  number  of  employees  cov- 
ered; and  (6)  if  a  self-insured  plan,  the  amount 
of  benefits  paid  during  the  taxable  year.  Also 
show  the  number  of  employees  employed  by 
the  corporation. 

26.  Other  deductions. — Enter  any  other 
authorized  deductions  for  which  no  space  is 
provided  on  the  return  and  attach  a  schedule. 

No  deduction  is  allowable  for  any  amount 
allocable  to  a  class  of  exempt  income  other 
than  exempt  interest  income.  A  taxpayer  re- 
ceiving any  such  exempt  income  or  holding 
any  property  or  engaging  in  any  activity  the 
income  from  which  is  exempt  shall  submit  with 
its  return  a  statement  showing  (1)  the  amount 
of  each  class  of  exempt  income,  and  (2)  the 
amount  of  expense  items  allocated  to  each 
such  class  (the  amount  allocated  by  apportion- 
ment being  shown  separately). 

30.  Credits. — Section  39  provides  a  credit 
for  Federal  excise  tax  on:  (1)  gasoline  used 
(a)  on  a  farm  for  farming  purposes,  (b)  other 
than  as  fuel  in  a  highway  vehicle,  and  (c)  in 
vehicles  while  engaged  in  furnishing  certain 
public  passenger  land  transportation  service; 
and  (2)  lubricating  oil  used  other  than  in  a 
highway  motor  vehicle. 

Enter  the  credit  for  U.S.  tax  on  such  gaso- 
line and  lubricating  oil  on  line  30(b)  and 
attach  Form  4136.  To  obtain  this  credit  your 
return  must  be  timely  filed  (including  any 
extensions).  If  there  is  no  tax  due  on  line  29, 
the  entire  credit  will  be  refunded  to  the  cor- 
poration. 

SCHEDULE  J — ^Tax  Computation 

Section  1378  imposes  a  tax  on  certain 
capital  gains  of  an  electing  small  business 
corporation.  This  tax  does  not  apply  to  sales  or 
exchanges  occurring  before  February  24, 
1966.  By  answering  the  following  questions, 
you  can  determine  if  you  are  liable  for  the  tax. 
If  net  long-term  capital  gain  reduced  by  any 
net  short-term  capital  loss,  line  9(b),  page  1, 
exceeds  $25,000  and  you  are  not  liable  for 
the  tax,  attach  an  explanation  as  to  the  reason 
this  tax  does  not  apply.  (This  page  may  be 
used  for  purposes  of  the  attached  explana- 
tion.) 

If  the  answers  to  the  following  questions  A, 
B,  and  C  or  questions  A,  B,  and  D  are  "Yes," 
the  tax  on  certain  capital  gains  imposed  by 
section  1378  is  applicable  and  you  must  com- 
plete Schedule  J — Tax  Computation  on  page 
2.  If  answers  to  questions  are  other  than 
previously  stated,  you  are  not  liable  for  the 
tax. 

A.  Does  taxable  income,  line  28,  page  1,  ex- 
ceed $25,000?  Yes   D      No   □ 

B.  Does  net  long-term  capital  gain  reduced  by 
any  net  short-term  capital  loss,  line  9(b), 
page   1,   exceed   $25,000,   and   exceed   50 


percent  of  taxable  income,   line  28.   page 
1?  Yes   G      No   G 

C.  Have  you  been  other  than  an  1120-S  cor- 
poration at  any  time  during  the  three  im- 
mediately preceding  taxable  years  or  since 
existence  if  less  than  4  years? 

Yes   G      No   Q 

D.  If  answer  to  Question  C  is  "No,"  does  any 
long-term  capital  gain  (line  9,  Schedule  D) 
represent  gain  from:  Yes   G      No   G 

1.  Property  acquired  during  the  taxable 
year  or  within  36  months  preceding 
the  taxable  year; 

2.  Property  acquired,  directly  or  indi- 
rectly, from  a  corporation  which  was 
not  an  1120-S  corporation  during 
the  taxable  year  or  within  36  months 
preceding  the  taxable  year  up  to  the 
time  of  the  acquisition;  and 

3.  Property  having  a  substituted  basis 
to  you? 

If  the  answer  to  Question  D  is  "Yes,"  and 
the  tax  is  applicable,  compute  25  percent  of 
the  excess  of  the  net  long-term  capital  gain 
over  the  net  short-term  capital  loss  attribut- 
able to  property  described  in  Question  D.  If 
this  amount  is  less  than  the  tax  on  line  2  or 
line  6,  Schedule  J,  attach  this  computation  to 
the  return  and  enter  this  amount  on  line  7  and 
note  to  the  left  of  the  amount.  "Sub.  Basis." 
(Section  1378(c)(3).) 

If  a  corporation  Is  a  component  member  of 
a  controlled  group  of  corporations,  see  sec- 
tions 1561—1562  and  the  regulations  there- 
under to  determine  the  surtax  exemption  and 
tax  computation. 

SCHEDULE  K — Shareholder's  Share  of 
Income 

The  Schedule  of  Distribution  and  Income 
should  show  complete  information  with  re- 
spect to  all  the  persons  who  were  shareholders 
of  the  corporation  during  any  portion  of  the 
taxable  year.  Under  the  tax  treatment  pro- 
vided by  Subchapter  S,  shareholders  generally 
are  taxable  upon  their  distributive  shares  of 
the  current  taxable  income  of  t-he  corporation, 
whether  or  not  actually  distributed.  Since  each 
shareholder  is  required  to  include  his  share 
in  his  individual  return,  he  should  be  furnished 
the  information  applicable  to  him. 

Column  2. — If  the  number  of  shares  owned 
by  a  shareholder  changed  during  the  year, 
show  separately  the  number  of  shares  held  for 
each  period. 

Co/umn  6. — A  shareholder's  portion  of  the 
undistributed  taxable  income  is  the  amount 
which  he  would  have  received  as  a  dividend 
if  such  income  had  been  distributed  pro  rata 
to  the  shareholders  on  the  last  day  of  the 
corporation's  taxable  year.  A  dividend  distribu- 
tion of  property  other  than  money  may  cause 
line  3  to  exceed  the  total  of  column  6. 

In  the  case  of  a  net  operating  loss  for  the 
taxable  year,  enter  in  this  column  for  each 
shareholder  who  was  a  shareholder  at  any 
time  during  the  corporation's  taxable  year  his 
pro  rata  share  of  the  loss.  For  treatment  of, 
determination  of,  and  limitation  on  a  share- 
holder's pro  rata  share  of  such  loss,  see  sec- 
tion 1374  and  the  regulations  thereunder. 

Column  7. — Enter  for  each  shareholder  his 
net  pro  rata  share  of  the  corporation's  excess 
of  net  long-term  capital  gain  over  net  short- 
term  capital  loss  (line  9b,  page  1)  reduced  by 


any  capital  gains  tax  (line  29,  page  1).  Each 
shareholder  is  entitled  to  treat  as  long-term 
capital  gain  a  portion  of  the  sum  of  the  divi- 
dends he  received  plus  his  share  of  the 
constructive  dividends  derived  from  the  undis- 
tributed taxable  income.  A  shareholder's  por- 
tion  Is  determined  by  applying  to  such  excess 
the  same  ratio  that  the  amount  of  his  divi- 
dends (actual  or  constructive),  which  are  out 
of  earnings  and  profits  of  the  current  year, 
bears  to  the  total  dividends  (actual  or  con- 
structive) includible  by  all  shareholders  from 
the  same  source.  In  making  the  aUocation, 
the  excess  of  net  long-term  capital  gain  over 
short-term  capital  loss  cannot  exceed  taxable 
income  (line  28,  page  1).  The  amount  entered 
here  should  be  reported  on  Schedule  D  of  his 
individual  income  tax  return  as  a  long-term 
capital  gain  from  an  "electing  small  business 
corporation." 

Co/umn  8. — Of  the  amounts  includible  in 
the  gross  Income  of  a  shareholder  as  dividends 
from  an  electing  small  business  corporation, 
only  those  which  are  not  considered  to  be  out 
of  the  earnings  and  profits  of  the  taxable  year 
are  entitled  to  the  dividends-received  exclu- 
sion. For  purposes  of  this  rule  the  ear/iings 
and  profits  of  the  taxable  year  are  deemed 
not  to  exceed  the  taxable  Income  for  the  year. 
The  dividends  entitled  to  the  exclusion  would 
include,  for  example,  dividends  paid  out  of 
accumulated  earnings  and  profits  and  from 
interest  on  tax-exempt  securities.  The  amounts 
shown  in  this  column  should  be  entered  by  the 
shareholders  in  Part  H,  page  2,  of  their  indi- 
vidual income  tax  returns.  Forms  1040. 

Co/umn  9. — Enter  for  each  shareholder  the 
sum  of  the  dividends  actually  distributed 
(column  5)  and  the  constructive  dividends 
derived  from  undistributed  taxable  income 
(column  6),  less  the  sum  of  the  amount 
treated  as  long-term  capital  gain  (column  7) 
and  the  amount  of  dividends  entitled  to  the 
dividends-received  exclusion  (column  8).  The 
amounts  shown  in  this  column  should  be  en- 
tered by  the  shareholders  as  ordinary  income 
on  line  2.  Part  III,  Schedule  B,  of  their  indi- 
vidual  income  tax  returns,  Forms  1040. 

Co/umn  10. — Enter  for  each  shareholder 
the  date  and  the  amount  of  each  distribution 
of  money  and  property  not  out  of  earnings 
and  profits.  For  taxable  years  after  the  first 
taxable  year  to  which  the  election  applies,  in- 
clude any  distribution  of  accumulated  undis- 
tributed taxable  income.  See  section  1375(d). 

Distributions  of  money  made  within  2 
months  and  15  days  after  the  close  of  the 
taxable  year  shall  be  treated  as  nondividend 
distributions  of  such  year's  undistributed  tax- 
able income  to  the  extent  they  do  not  exceed 
the  shareholder's  share  of  undistributed  tax- 
able income  for  such  year  (section   1375(f)). 

Investment  credit. — The  corporation  shall 
attach  to  its  return  a  statement  showing  the 
allocation  of  investment  (including  the  invest- 
ment in  suspension  period  property)  to  the 
shareholders  by  type  of  property  (new  or  used), 
life  years,  and  the  cost  or  basis  of  the  prop- 
erty. For  additional  Information  and  limita- 
tions, see  instructions  for  Fprm  3468. 

Shareholders  are  allowed  a  tax  credit  on 
their  individual  returns  for  their  allocated  por- 
tion of  the  investment  in  certain  depreciable 
property  by  the  small  business  corporation 
and  must  attach  a  Form  3468  to  their  indi- 
vidual returns. 


Tax  Guide  for  Small  Business  (Publication  No.  334)  contains  answers  to  most  questions  which  arise  if  you  start,  operate,  or  dispose 
of  a  business.  Explanations  and  examples  are  provided  to  illustrate  the  application  of  Federal  income,  excise,  social  security,  and  with- 
holding taxes  to  sole  proprietorships,  partnerships,  and  corporations.  This  booklet  may  be  obtained  from  the  Superintendent  of 
Documents,  U.S.  Government  Printing  Office,  Washington,  D.C.  20402,  or  from  your  District  Director,  for  50  cents. 


Instructions — Fomi  1120-S  (1967)      Page  3 


Business  Returns/ 1967  •  Forms  and  Instructions 


359 


1120 


U.S.  Treasury  Department 
Internal  Revenue  Service 


Check  if  a — 

A  Sole    proprietorship     □    or 
partnership  D  electing  under 
section  1361  to  be  taxed  as  a 
corporation. 
B  Consolidated  return.    G 
C  Personal  Holding  Co.    D- 


D  Business  Code  No.  (see  inslf.) 


U.S.  Corporation  Income  Tax  Return 

For  calendar  year  1967  or  other  taxable  year  beginning 


....,  1967,  ending  <  19- 

(PLEASE  TYPE  OR   PRINT) 


Number  and  street 


City  or  town.  State,  and  ZIP  code 


E  Employer  IdentillcsUon  No. 


F  County  In  which  located. 


G  Enter  total  assets  from  line 
14,  column  (D).  Schedule  L 
(See  instruction  R) 


IMPORTANT — All  applicable  lines  and  schedules  must  be  filled  in. 

Gross  receipts  or  gross  sales Less:  Returns  and  allowances 


If  the  lines  on  the  schedules  are  not  sufficient,  see  instruction  N. 


Ill 

s 

O 
u 


tn 

O 

o 


z 
o 

H 

o 

3 
Q 
111 

O 


2  Less:  Cost  of  goods  sold  (Schedule  A)  and/or  operations  (attach  schedule) 

3  Gross  profit    .     .     . 

4  Dividends  (Schedule  C) 

5  Interest  on  obligations  of  the  United  States  and  U.S.  instrumentalities 

6  Other  interest 

7  Gross  rents 

8  Gross  royalties 

9  Net  gains  (losses) — (separate  Schedule  D) 

10  Other  income  (attach  schedule) 

11  TOTAL  incomi 


-Add  lines  3  through  10 


mitation)  . 


12  Compensation  of  officers  (Schedule  E)  .     .     .     . 

13  Salaries  and  wages  (not  deducted  elsewhere)    .     . 

14  Repairs  (do  not  include  capital  expenditures)    .     . 

15  Bad  debts  (Schedule  F  if  reserve  method  is  used) . 

16  Rents 

17  Taxes  (attach  schedule) 

18  Interest 

19  Contributions  (attach  schedule — see  instructions  for  lii 

20  Casualty  or  theft  losses  (attach  schedule)    .     .     . 

21  Amortization  (attach  schedule) 

22  Depreciation  (Schedule  G) 

23  Depletion  (attach  schedule) 

24  Advertising 

25  (a)  Pension,  profit-sharing,  stock  bonus,  annuity  plans 
(b)  Other  employee  benefit  plans  (see  instructions) 

26  Other  deductions  (attach  schedule) 

27  TOTAL  deductions  on  lines  12  through  26 . 

28  Taxable  income  before  net  operating  loss  deduction  and  special  deductions  (line  11  less  line  27) 

29  Less:   (a)   Net  operating  loss  deduction  (see  instructions — attach  schedule) 

(b)   Special  deductions  (Schedule  I) 

30  Taxable  income  (line  28  less  line  29) ; ■. : :. 


(atta 


ch  Form 


2950) 


31  TOTAL  income  tax  (Schedule  J) 

32  Credits:   (a)   Tax  deposited— Form  7004  application  for  extension  (attach  copy)   .     . 

(b)  1967  estimated  tax  payments  (include  1966  overpayment  allowed  as  a  credit) 

(c)  Credit  from  regulated  investment  companies  (attach  Form  2439)      .     . 

(d)  Credrt  for  U.S.  tax  on  nonhighway  gas  and  lube  oil  (attach  Form  4136) 

33  If  tax  (line  31)  is  larger  than  credits  (line  32),  the  balance  is  TAX  DUE.    See  instr.  G  for  Tax  Deposit  System 

34  If  tax  (line  31)  is  less  than  credits  (line  32) Enter  the  OVERPAYMENT  here 

35  Enter  amount  of  line  34  you  want:  Credited  to  1968  estimated  tax 


Refunded 


Under  oenalties  of  perjury.  I  declare  that  I  have  examined  this  return,  including  accompanying  schedules  and  statements,  and  to  the  best  of  my 
riedge  and  belief  it  is  true,  correct,  and  complete.     If  prepared  by  a  person  other  than  taxpayer,  his  declaration  is  based  on  all  mformation  of 


knowledge  and 

which  he  has  any  knowledge. 


CORPORATE 
SEAL 


Signature  of  officer 


Individual  or  firm  signature  of  preparer 


360 


Business  Returns/1967  •  Forms  and  Instructions 


Form  1120  (1967) 


Page  2 


Schedule  A — COST  OF  GOODS  SOLD  (See  instruction  2) 


Schedule  C — DIVIDENDS  (See  instruction  4) 


1  Inventory  at  beginning  of  year 

2  Merchandise  bought  for  manufacture  or  sale  . 

3  Salaries  and  wages 

4  Other  costs   (attach   schedule) 

5  Total 

6  Less  Inventory  at  end  of  year 

7  Cost  of  goods  sold — Enter  on  line  2,  page  1 


Method  of  inventory  valuation 


1  Domestic  corporations  subject  to  85%  deduction  . 

2  Certain  preferred  stock  of  public  utilities  .    .    . 

3  Foreign  corporations  subject  to  85%  deduction  . 

4  Dividends  from  wholly  owned-foreign  subsidiaries 
subject  to  100%  deduction  (section  245(b)) .    . 

5  Other  dividends  from  foreign  corporations  .    .    . 

6  Income  from  controlled  foreign  corporations  (at- 
tach Form  3646) 

7  Foreign  dividend  gross-up  (section  78)  .    .    .    . 

8  Qualifying    dividends    from    affiliated    groups 
(section  243(b)) 

9  Other     

10  Total — Enter  here  and  on  line  4,  page  1    .    .    . 


Schedule  E — COMPENSATION  OF  OFFICERS  (See  instruction   12) 


1.  Name,  address,  and  social  security  number  of  officer 

2.  Title 

3.  Time 
devoted  to 
business 

Percent  of  corporation 
stock  owned 

6.  Amount  of 
compensation 

7.  Expense  account 

4.  Common 

5.  Preferred 

Total  compensation  of  officers — Enter  here  and  on  line  12,  page  1 

jM 

Schedule  F— BAD  DEBTS— RESERVE  METHOD  (See  instruction  15) 

2.  Trade  notes  and  accounts  re- 
ceivable outstanding  at  end  of  year 

3.  Sales  on  account 

Amount  added  to  reserve 

6.  Amount  charged 
against  reserve 

7.  Reserve  for  bad  debts 
at  end  of  year 

1.  Year 

4.   Current  year's 

provision 

5.  Recoveries 

1962. 

1963 

1964 

1965 

1967. 

Schedule  G — DEPRECIATION  (See  instructions  for  Schedule  G) 


Taxpayers  using  Revenue  Procedures  62-21  and  65-13:  IWake  no  entry  in   column   2,  enter  the  cost 
column  3,  and  enter  the  accumulated  depreciation  at  end  of  yea 

or  other  basis  of  assets  held  at  end  of  year  in 
r  in  column  4. 

I.  Group  and  guideline  class 
or  description  of  property 

2.  Date 
acquired 

3.  Cost  or 
other  basis 

4.  Depreciation 

allowed  or  allowable 

in  prior  years 

5.  Method  of 
computmg 
depreciation 

6.  Life  Of 
rate 

7.  Depreciation  for 
this  year 

Buildings 

Transportation  equipment     .... 
Machinery  and  other  equipment     .      . 

2  Totals 

4  Balance — Enter  here  and  on  line  22,  pa 

ge  1 

Schedule  H— SUMMARY  OF  DEPRECIATION 

straight  line 

Declining  balance 

Sum  of  the 
years-digits 

Units  of 
production 

Additional  first-year 
(section  179) 

Oilier  (specify) 

Total 

1    Under  Rev.  Procs. 
62-21  ind  65-13 

i^SS! 

^^ASV«<s\W»i^v^^^ 

2  Other  .     .     . 

Business  Returns/ 1967  •  Forms  and  Instructions 


361 


Form  1120  (1967) 


Pag«  3 


Schedule   I— SPECIAL  DEDUCTIONS 


1  (a)  85  percent  of  line  1,  Schedule  C 

(b)  60.208  percent  of  line  2,  Schedule  C 

(c)  85  percent  of  line  3,  Schedule  C .     .     . 

(d)  100  percent  of  line  4,  Schedule  C 

2  Total— Not  to  exceed  85  percent  of  (line  28,  page  1,  less  the  sum  of  lines  3  and  5  of  this  schedule).     The  85-per- 

cent limitation  does  not  apply  to  a  year  in  which  a  net  operating  loss  occurs 

3  100  percent  of  line  8,  Schedule  C 

4  Dividends  paid  on  certain  preferred  stock  of  public  utilities  (see  instructions  in  case  of  net  operating  loss)  .     .     .     . 

5  Western  Hemisphere  trade  corporations  (not  allowable  in  year  of  net  operating  loss) 

6  Total  special  deductions — Add  lines  2  through  5. 


Enter  here  and  on  line  29(b),  page  1 


Schedule  J— TAX  COMPUTATION 


1  Taxable  income  (line  30,  page  1) 

2  Surtax  exemption  (line  1,  $25,000,  or  amount  apportioned  under  section  1561,  whichever  is  lesser) 

3  Line  1  less  line  2 

4  (a)  22  percent  of  line  1 

(b)  26  percent  of  line  3 

(c)  If  multiple  surtax  exemption  is  elected  under  section  1562,  enter  6  percent  of  line  2 

5  Income  tax  (line  4,  or  line  26  of  separate  Schedule  D,  whichever  is  lesser)     .     .     . 

6  Foreign  tax  credit  (attach  Form  1118) 

7  Line  5  less  line  6 

8  Investment  credit  (attach  Form  3468) 

9  Line  7  less  line  8 

10  Personal  holding  company  tax  (attach  Schedule   1120  PH) 

11  Tax  from  recomputing  prior  year  investment  credit  (attach  cornputation) 

12  Total  tax — Add  lines  9.  10.  and  11. 


Enter  here  and  on  line  31,  page  1 . 


H  Date  incorporated 


(1)  Did  the  corporation  at  the  end  of  the  taxable  year  own  directly 

or  indirectly  50  percent  or  more  of  the  voting  stock  of  a 
domestic  corporation? Yes   □      No  □ 

(2)  Did   any  corporation,    individual,    partnership,   trust,   or   asso- 

ciation  at   the   end   of   the   taxable   year   own    directly   or 
indirectly  50   percent  or  more  of  the  corporation's  voting 

stock?. Yes  D     No  D 

(For  rules  of  attribution,  see  section  267(c).) 
If  the   answer  to   (1)   or   (2)   is   "Yes,"   attach   a   schedule 
showing: 

(a)  name,  address,  and  identifying  number;  and 

(b)  percentage  owned. 

If  the  answer  to  (1)  above  is  "Yes,"  include  the  taxable 
income  (or  loss)  from  line  30,  page  1,  Form  1120  of  such 
corporation  for  the  taxable  year  ending  with  or  within 
your  taxable  year. 

Did  you  have  any  contracts  or  subcontracts  subject  to  the 
Renegotiation  Act  of  1951? Yes   Q      No  n 

If  "Yes,"  enter  the  aggregate  gross  dollar  amount  billed  during 
the   year   

Amount  of  taxable  income  (or  loss)  from  line  30,  page  1,  Form  1120 
for:   1964  1965  1966  

Did  you  claim  a  deduction  for  expenses  connected  with: 

(1)  A  hunting  lodge  □,  working  ranch  or  farm  □,  fishing 
camp  □,  resort  property  □,  pleasure  boat  or  yacht  □,  or  other 
similar  facility  n?  (Other  than  where  the  operation  of  the  facility 
was  the  principal  business.)     Yes   □      No   □ 

(2)  The  leasing,  renting,  or  ownership  of  a  hotel  room  or 
suite  □,  apartment  □,  or  other  dwelling  □,  which  was  used  by 
customers  or  employees  or  members  of  their  families?  (Other  than 
use  by  employees  while  in  business  travel  status.)     Yes   □      No   □ 

(3)  The  attendance  of  your  employees'  families  at  conven- 
tions or  business  meetings?     Yes   □      No   □ 


(4)  Vacations  for  employees  or  members  of  their  families? 
(Other  than  amount  reported  on  Form  W-2.)  Yes  □  No  Q 
Refer  to  page  7  of  instructions  and  state  the: 

Principal   business   activity  


Principal  product  or  service 


N  Were  you  a  member  of  a  controlled  group  subject  to  the  pro- 
visions of  section  1561  Yes  Q  No  Q.  <»■  section  1562? 
Yes  n      No  D 

If  "Yes,"  check  type  of  relationship: 

(1)  parent-subsidiary  □ 

(2)  brother-sister  □ 

(3)  combination  of  (1)  and  (2)  Q  (see  section  1563) 

O    Were  you  liable  for  filing  Forms  1096  and  1099  or  1087  for  the 

calendar   year    1967? Yes  Q     No  Q 

If  "Yes,"  where  were  they  filed?  


Was  there  any  substantial  change  in  the  manner  of  determining 
auantities     costs,    or    valuations    between    opening    and    closmg 

rnventory? Yes  D     No  D 

If  "Yes,"  attach  explanation. 

Did  you  pay  dividends  during  the  taxable  year  which  you  considered 
to  be  partially  or  wholly  nontaxable  to  shareholders?  Yes  Q  No  Q- 
(See  sections  301  and  316.)  If  this  is  a  consolidated  return,  answer 
here  for  parent  corporation  and  on  Form  851,  'Affiliations  Schedule,' 
for  each  subsidiary. 

Were  you  a  U.S.  shareholder  of  any  controlled  foreign  corpora- 
tion? Yes  D  No  D-  <See  sections  951  aiTd  957.)  If  "Yes," 
attach  Form  3646  for  each  such  corporation. 


362 


Business  Returns/1967  •  Forms  and  Instructions 


Form  1120  (1967) 


Schedule  L— BALANCE  SHEETS 


Page  4 


ASSETS 

1  Cash   

2  Trade  notes  and  accounts  receivable  .     . 

(a)  Less  allowance  for  bad  idebts  .     .     . 

3  Inventories 

4  Gov't  obligations:  (a)  U.S.  and  instrumentalities 

(b)  State,  subdivisions  thereof,   etc. 

5  Other  current  assets  (attach  schedule)  . 

6  Loans  to  stockholders 

7  Mortgage  and  real  estate  loans  .     . 

8  Other  investments  (attach  schedule) 

9  Buildings  and  other  fixed  depreciable  assets 
(a)  Less  accumulated  depreciation  . 

10  Depletable  assets 

(a)  Less  accumulated  depletion  .     . 

11  Land  (net  of  any  amortization)  .     . 

12  Intangible  assets  (amortizable  only) 
(a)  Less  accumulated  amortization 

13  Other  assets  (attach  schedule)  .     . 

14  Total   assets   .     .    ^     .     . 
LIABILITIES  AND  CAPITAL 

15  Accounts  payable 

16  Mtges.,  notes,  bonds  payable  in  less  than  1  yr. 

17  Other  current  liabilities   (attach  schedule) 

18  Loans  from  stockholders 

19  Mtges.,  notes,  bonds  payable  in  1  yr.  or  more 

20  Other  liabilities  (attach  schedule)  .     .     . 

21  Capital  stock:  (a)  Preferred  stock .     .     . 

(b)  Common    stock 

22  Paid-in  or  capital  surplus  (attach  reconciliation) 

23  Retained  eamings — Appropriated  (attach  sch.) 

24  Retained    eamings — Unappropriated    .     . 

25  Less  cost  of  treasury  stock 

26  Total  liabilities  and  capital  .     .     . 


Beginning  of  taxable  year 


(A)  Amount 


(B)  Total 


End  ot  taxable  year 


(C)  Amount 


(D)ToUI 


Schedule  M-1— RECONCILIATION  OF  INCOME  PER  BOOKS  WITH  INCOME  PER  RETURN 


1  Net  income  per  books 

2  Federal  income  tax 

3  Excess  of  capital  losses  over  capital  gains  . 

4  Taxable  income  not  recorded  on  books  this 
year  (itemize)  


5  Expenses   recorded  on   books  this  year  not 
deducted  in  this  return  (itemize) 

(a)  Depreciation     .     .     $ 

(b)  Depletion     .     .     .     $ 


Total  of  lines  1  through  5  . 


7  Income  recorded  on  books  this  year  not 
included  In  this  return  (itemize) 
(a)  Tax-exempt    interest   $ 


8  Deductions  in  this  tax  return  not  charged 
against  book  income  this  year  (itemize) 

(a)  Depreciation     .     $ 

(b)  Depletion  .     $ 


9  Total  of  lines  7  and  8  .     .     .     . 

10   Income  (line  28.  page  1) — line  6  less  9  . 


Schedule  M-2— ANALYSIS  OF  UNAPPROPRIATED  RETAINED  EARNINGS  PER  BOOKS  (line  24,  page  4) 

1  Balance  at  beginning  of  year 

2  Net  income  per  books 

3  Other  increases  (itemize) 

5  Distributions:   (a)  Cash 

(b)  Stock  

(c)  Property 

6  Other  decreases  (itemize)  

7  Total  of  lines  5  and  6  .     .     .     . 

8  Balance  at  end  of  year  (line  4  less  7)  .     . 

4               Total  of  lines  1,  2.  and  3  .     .     .     . 

■i-'i  -Ci  t'rii  U.S.  GOVERNMENT  PRINTING  OFFICE    1967—0-260-025 


Business  Returns/1967  •  Forms  and  Instructions 


363 


&li  'flSlCT  '"structions  for  Form  1120 


Corporation  Income  Tax  Return 


(References  are  to  the  Internal  Revenue  Code.) 


Some  Notes  About  Your 
U.S.  Corporation  Income  Tax  Return 

Use  of  the  Preaddressed  Form  and  Mailing  Label 

To  provide  efficient  and  economical  service  to  the  public,  the  Internal  Revenue 
Service  uses  an  automatic  system  to  process  data  from  millions  of  Federal  tax 
returns  filed  yearly.  This  Automatic  Data  Processing  System  requires  the  use  of 
specific  information  and  uniformity  in  reporting.  For  instance,  the  name,  address, 
and  identifying  number  you  use  on  your  return  must  appear  exactly  as  recorded 
on  our  Business  Master  File.  Otherwise,  there  may  be  delays  in  processing  your 
return. 

That's  why  we  urge  you  to  use  the  preaddressed  tax  form  we  mailed  you,  and 
ask  that  you  follow  the  instructions  explicitly  when  preparing  your  return. 

If  your  preaddressed  form  becomes  unusable,  remove  the  top  part  of  your 
address  label  (the  adhesive  used  permits  this)  and  attach  it  to  the  form  you  file. 

If  for  any  reason  you  cannot  use  the  preaddressed  label,  then  print  your  name, 
address,  and  identifying  number  on  the  form  you  file,  exactly  as  shown  on  the 
label.  You  should  be  extremely  careful  not  to  drop  or  add  "letters"  or  words  which 
are  a  part  of  your  true  name.  (Ampersands  (&)  and  hyphens  (■)  are  considered 
to  be  "letters.")  Such  additions  or  deletions  will  cause  a  mismatch  in  the  Master 
File.  (For  example:  "ABC  Corporation"  cannot  appear  variously  as  "A-B-C 
Corporation"  or  "AB&C  Corporation.") 

If  the  preaddressed  label  is  incorrect,  please  cross  out  the  incorrect  parts  and 
enter  the  correct  information. 

Filling  in  the  Form 

If  you  have  an  item  of  income  or  a  deduction  for  which  a  line  is  provided  on 
page  1  of  the  form,  please  enter  it  on  that  line  even  though  you  also  enter  it  on  an 
attachment. 

Please  do  not  alter,  substitute,  or  cross  out  the  line  titles  printed  on  the  form. 

Where  tc  ?■''; 

Beginning  this  year,  corporations  in  certain  parts  of  the  country  will  be  required 
to  mail  their  returns  directly  to  a  specified  Internal  Revenue  Service  Center, 
instead  of  to  a  District  Director's  office.  (See  General  Instruction  C — Where  to  File.) 

Method  of  Payment 

Corporation  income  taxes  are  now  to  be  paid  under  a  new  Federal  Tax  Deposit 
System,  instead  of  directly  to  the  Internal  Revenue  Service.  Deposits,  accompanied 
by  a  Federal  Tax  Deposit  Form  503,  must  be  made  with  a  Federal  Reserve  Bank  or 
a  commercial  bank  authorized  to  receive  such  deposits.  (See  General  Instruction 
G — Payment  of  Tax.) 

GENERAL  INSTRUCTIONS 

A.  Taxpayers  required  to  file  Form 


H20.— 

1.  Domestic  corporations,  wheth- 
er or  not  having  any  taxable  income,  un- 
less exempt  under  section  501. 

2.  Real  estate  investment  trusts 
defined  in  section  856. 

3.  Regulated  investment  compa- 
nies defined  in  section  851. 

4.  Partnerships  and  proprietor- 
ships electing  to  be  taxed  as  domestic 
corporations.  (See  section  1361.) 

5.  insurance  companies  de- 
scribed in  section  831. 


B.  Returns  required  of  certain  orga- 
nizations.— 

1.  Foreign  corporations  other 
than  life  and  mutual  insurance  compa- 
nies filing  Forms  1120-L  and  1120- 
M— file  Form  1120-F. 

2.  Life  insurance  companies  (sec- 
tion 802) — Form  1120-L. 

3.  Mutual  insurance  companies 
(section  821) — Form  1120-M. 

4.  Exempt  farmers'  cooperatives 
(section  1381) — Form  990-C. 

5.  Exempt  organizations  with  un- 
related trade  or  business  income — 
Form  990-T. 

6.  Small  business  corporations 
(section  1372(a)) — Form  1120-S. 


C.  Where  to  file. — Form  1120  must 
be  filed  with  the  District  Director  for 
the  district  in  which  the  corporation's 
principal  business,  office,  or  agency  is 
located  EXCEPT  AS  PROVIDED  BELOW. 
If  the  exception  applies,  the  return  must 
be  filed  with  the  Internal  Revenue 
Service  Center  specified. 

CORPORATIONS  IN  SOUTHEAST  REGION  FIL- 
ING IN  1968  OR  LATER— 

Alabama,  Florida,  Georgia,      Internal  Revenue  Service 
Mississippi,  North  Carolina,         Centec 
South  Carolina,                        4800  Buford  Hlghviay 
Tennessee Chamblee,  Ga.     30006 

CORPORATIONS  IN  THE  FOLLOWING  REGIONS 
FILING  IN  1969  OR  LATER— 

MID-ATLANTIC   REGION 
Delaware,  District  of  Internal  Revenue  Servlc« 

Columbia,  Marvland,  Center 

New  Jersey,  Pennsylvania,        11601  Roosevelt  Boulevard 
Virginia  Philadelphia,  Pa.     19155 

CENTRAL  REGION 
Indiana,  Kentucky,  Internal  Revenue  Service 

Michigan,  Ohio,  Center 

West  Virginia  Cincinnati,  Ohio    45298 

SOUTHWEST  REGION 

Arkansas,  Colorado,  Internal  Revenue  Service 

Kansas,  Louisiana,  Center 

New  Mexico,  Oklahoma,  3651  Interregional  Highway 

Texas,  Wyoming Austin,  Tex.    78740 

WESTERN  REGION 
Alaska,  Arizona,  California,     Internal  Revenue  Service 
Hawaii,  Idaho,  Montana,  Center 

Nevada,  Oregon,  Utah,  1160  West  1200  South  St. 

Washington Ogden,  Utah     84405 

Note:  Corporations  which  have  a  prin- 
cipal place  of  business  outside  the 
United  States  or  which  claim  the  ben- 
efits of  section  931  (relating  to  income 
from  sources  within  possessions  of  the 
United  States)  or  section  941  (relating 
to  special  deduction  for  China  Trade 
Act  corporations)  must  file  with  the 
Director  of  International  Operations, 
Internal  Revenue  Service,  Washington, 
D.C.  20225. 

D.  When  to  file. — In  general.  Form 
1120  must  be  filed  on  or  before  the 
15th  day  of  the  3d  month  following  the 
close  of  the  taxable  year.  Request  for 
automatic  extension  of  3  months  for  fil- 
ing Form  1120  must  be  made  on  Form 
7004. 

E.  Other  information  returns  and 
forms  which  may  be  required. — 

1.  Forms  W-2  and  W-3.— State- 
ment of  wages,  other  compensation, 
and  tax  withheld;  and  reconciliation  of 
tax  withheld. 

2.  Forms  966  and  J099-L. — In- 
formation returns  regarding  dissolution 
or  liquidation,  and  distributions  in 
liquidation. 

3.  Forms  J096  and  J099. — In- 
formation   returns    concerning  certain 

Instructions— Font!  1120  (1967) 


364 


Business  Returns/1967  •  Forms  and  Instructions 


dividends,  earnings,  interest,  patronage 
dividends,  rents,  royalties,  annuities, 
pensions,  foreign  items;  and  prizes, 
awards,  and  commissions  to  nonem- 
ployees. 

4.  Form  1118. — Computation  of 
foreign  tax  credit. 

5.  Form  2950. — Statement  in 
support  of  deductions  for  payments  to 
an  employees'  pension,  profit-sl:aring, 
stock  bonus  trust  or  annuity  plan  and 
compensation  under  a  deferred-pay- 
ment plan. 

6.  Forms  2952  and  3646. — Re- 
turns relating  to  controlled  foreign  cor- 
porations. 

7.  Form  3468. — Computation  of 
investment  credit. 

8.  Forms  3921,  3922.  arid 
4067. — Information  returns  concern 
ing  exercise  of  certain  stock  options 
and  the  transfer  of  stock  acquired  by 
certain  options. 

9.  Form  4136. — Computatibn  of 
credit  for  Federal  tax  on  nonhighway 
gasoline  and  lubricating  oil. 

10.  Schedule  PH  (Form  1120).— 
Computation  of  U.S.  personal  holding 
company  tax. 

F.  Period  to  be  covered  by  return. — 

Returns  shall  be  filed  for  the  calendar 
year  1967  or  fiscal  year  beginning  in 
1967  and  ending  in  1968.  If  the  return 
is  for  other  than  a  calendar  year,  fill  in 
the  taxable  year  space  at  the  top  of  the 
form.  If  the  corporation  ceases  to  exist 
write  "FINAL  RETURN"  at  the  top  of 
the  form. 

G.  Payment  of  tax. — The  balance  of 
tax  due  must  be  paid  in  full  when  the 
return  is  filed  or  in  two  installments,  50 
percent  on  or  before  the  15th  day  of 
the  3d  month  and  50  percent  on  or  be 
fore  the  15th  day  of  the  6th  month  fol 
lowing  the  close  of  the  taxable  year 

Note:  Corporations  must  deposit  al 
income  tax  payments  with  an  author 
Ized  commercial  bank  depositary  or 
Federal  Reserve  Bank,  and  all  payments 
must  be  accompanied  by  a  Form  503 
(Federal  Tax  Deposit,  Corporation  In- 
come Taxes).  Do  not  remit  directly  to 
Internal  Revenue  Service.  Timeliness  of 
deposits  will  be  determined  by  the  date 
received  by  the  commercial  bank  de- 
positary or  Federal  Reserve  Bank. 

A  supply  of  Forms  503  will  be  mailed 
to  corporations  on  a  cyclical  basis  de- 
pending on  th'e  taxable  year  of  the  cor- 
poration. Corporations  needing  Forms 
503  may  obtain  them  only  by  making 
application  to  the  District  Director  or 
directoV  of  a  service  center.  The  appli- 
cation should  include  the  corporation's 
name,  identification  number,  address. 

Page  2         Instructions — Form  1120  (1967) 


and  the  taxable  year  to  which  the  de- 
posits relate. 

Corporations  which  surrender  Treas- 
ury bills  to  Federal  Reserve  Banks  in 
payment  of  corporation  income  or  esti- 
mated income  taxes  must  submit  with 
the  securities  a  Form  503  on  which  the 
face  amount  of  the  bills  has  been  en- 
tered in  the  space  provided  for  the 
amount  of  the  deposit.  The  Federal  Re- 
serve Bank  will  acknowledge  receipt  of 
the  bills  and  will  effect  the  deposit  on 
the  date  the  taxes  become  due.  Corpo- 
rations should  not  submit  with  their 
declarations  or  tax  returns  the  receipts 
for  Treasury  bills  surrendered  to  Fed- 
eral Reserve  Banks. 

H.  Accounting  period. — To  change 
your  accounting  period,  see  section 
1.442-1  of  the  regulations  and  Form 
1128,  Application  for  Change  in  Ac- 
counting Period. 

I.  Accounting  methods.  —  Taxable 
income,  must  be  computed  in  accord- 
ance with  the  method  of  accounting 
regularly  used  in  maintaining  the  cor- 
poration's books  and  records.  In  all 
cases  the  method  adopted  should  clear- 
ly reflect  taxable  income.  (See  section 
446.)  Except  in  those  cases  where  the 
law  specifically  permits,  a  taxpayer  may 
not  cfiange  the  method  of  accounting 
upon  the  basis  of  which  it  has  reported 
income  in  prior  years  (for  income  as 
a  whole  or  with  respect  to  any  separate 
trade  or  business)  without  first  secur- 
ing consent  on  Form  3115,  Application 
for  Change  in  Accounting  Method. 

Rounding  off  to  whole-dollar 
amounts. — The  money  items  on  your 
return  and  accompanying  schedules 
may  be  shown  as  whole-dollar  amounts 
by  eliminating  any  amount  less  than  50 
cents  and  increasing  any  amount  from 
50  cents  through  99  cents  to  the  next 
higher  dollar. 

J.  Declaration  of  estimated  tax 
(Form  1120-ES). — A  declaration  of  es- 
timated tax  must  be  filed  by  every  cor- 
poration if  its  income  tax  liability,  re- 
duced by  any  estimated  credits  under 
sections  32,  33,  38,  and  39,  can  rea- 
sonably be  expected  to  exceed  $100,- 
000.  If  you  have  an  underpayment  of 
estimated  tax  and  believe  an  additional 
charge  should  not  be  asserted  attach 
Form  2220  to  your  return. 

K.  Consolidated  returns. — The  par- 
ent corporation  must  attach  Form  851, 
Affiliations  Schedule,  to  the  consoli- 
dated return.  For  the  first  year  a  con- 
solidated return  is  filed,  each  subsidiary 
must  prepare  Form  1122  in  duplicate. 

Supporting  schedules  in  columnar 
form  must  be  filed  for  each  corporation 
included  in  the  consolidated  return 
showing,  both  before  and  after  adjust- 


ments, the  items  of  gross  income  and 
deductions,  a  computation  of  taxable 
income,  balance  sheets  as  of  the  begin- 
ning and  end  of  the  taxable  year,  and  a 
reconciliation  of  retained  earnings.  In 
addition,  attach  consolidated  balance 
sheets  and  a  reconciliation  of  consoli- 
dated retained  earnings. 

L.  Stock  ownership  in  foreign  cor- 
porations.— If  you  owned  5  percent  or 
more  in  value  of  the  outstanding  stock 
of  a  foreign  personal  holding  company, 
attach  statement  required  by  section 
551(d). 

If  you  control  a  foreign  corporation 
or  were  a  10  percent  or  more  share- 
holder of  a  controlled  foreign  corpora- 
tion, you  may  be  required  to  file  Forms 
2952  and  3646. 

M.  Financial  statements. — The  bal- 
ance sheets  must  agree  with  your  books 
and  records  or  any  differences  must  be 
reconciled.  Copies  of  balance  sheets  re- 
quired by  Federal,  State,  etc.,  authori- 
ties may  be  used  in  place  of  Schedule 
L.  Certificates  of  deposit  should  be  in- 
cluded as  cash  on  line  1  of  the  balance 
sheet. 

Copies  of  statements  of  income  and 
expenses  required  by  Federal,  State, 
etc.,  authorities  may  be  used  in  place 
of  the  information  required  on  lines  1 
through  30,  page  1.  Railroads  may  sub- 
stitute Form  1090.  In  such  cases  tax- 
able income  must  be  reconciled  on 
Schedule  M-1  with  the  income  and  ex- 
pense statement  and  entered  as  line 

30,  page  1. 

N.  Attachments. — Attachments  may 
be  used  if  the  lines  on  the  form  sched- 
ules are  not  sufficient.  They  must  con- 
tain all  the  required  information  and 
follow  the  format  of  the  schedules  on 
the  return.  If  an  attachment  is  used  in 
place  of  a  schedule  having  a  summary 
line  on  page  1,  the  total  need  not  be 
entered  on  the  schedule  but  must  be 
entered  on  page  1. 

Your  name  and  identifying  number 
should  be  entered  on  all  schedules  and 
attachments  exactly  as  shown  on  your 
preaddressed  form. 

0.  Unincorporated  business  enter- 
prise electing  under  section  1361  to 
be  taxed  as  a  domestic  corporation. — 

All  elections  will  be  automatically  ter- 
minated on  January  1,  1969,  and  unin- 
corporated business  enterprises  will 
not  be  considered  as  domestic  corpo- 
rations for  any  period  after  December 

31,  1968. 

P.  Tax  on  improperly  accumulated 
earnings. — In  order  to  prevent  accu- 
mulation of  earnings  and  profits  for  the 
purpose  of  enabling  shareholders  to 


Business  Returns/1967  •  Forms  and  Instructions 


365 


avoid  the  tax  on  individuals,  section 
531  provides  an  additional  tax  upon 
the  accumulated  taxable  Income  of  cor- 
porations formed  or  availed  of  for  the 
purpose  of  such  tax  avoidance. 

Q.  Signature. — The  return  must  be 


signed  either  by  the  president,  vice 
president,  treasurer,  assistant  treas- 
urer, chief  accounting  officer,  or  by  any 
other  corporate  officer  (such  as  tax 
officer)  who  is  authorized  to  sign.  A  re- 
ceiver, trustee,  or  assignee  must  sign 


any  return  which  he  is  required  to  file 
on  behalf  of  a  corporation. 

R.  Total  assets. — If  there  are  no  as- 
sets at  the  end  of  the  taxable  year, 
show  the  total  assets  as  of  the  begin- 
ning of  the  taxable  year. 


SPECIFIC  INSTRUCTIONS  (Numbered  to  correspond  with  the  line  numbers  on  page  1) 


1.  Gross  receipts. — Enter  gross  re- 
ceipts or  sales  from  all  business  opera- 
tions except  those  required  to  be  re 
ported  in  lines  4  through  10. 

If  you  use  the  installment  method 
of  reporting,  enter  on  line  1  the  gross 
profit  on  collections  from  installment 
sales  and  carry  same  amount  to  line  3. 
Attach  a  schedule  showing  for  the  cur- 
rent and  3  preceding  years:  (a)  Gross 
sales,  (b)  cost  Of  goods  sold,  (c)  gross 
profits,  (d)  percentage  of  gross  profits 
to  gross  sales,  (e)  amount  collected, 
and  (f)  gross  profit  on  amount  col- 
lected. 

2.  Cost  of  goods  sold. — Once  an  in- 
ventory method  is  adopted  it  may  not 
be  changed  without  permission.  Appli- 
cation for  permission  to  change  must 
be  made  on  Form  3115  within  90  days 
after  the  beginning  of  the  taxable  year 
in  which  it  is  desired  to  make  the 
change. 

A  corporation  electing  to  use  the 
last-in,  first-out  method  of  valuing  in- 
ventory provided  in  section  472  must 
file  Form  970  with  its  return  for  the 
first  year  of  the  election.  Thereafter,  at- 
tach a  schedule  showing  (1)  a  summary 
of  all  inventories,  and  (2)  with  respect 
to  any  inventories  computed  under  sec- 
tion 472,  the  computation  of  the  quan- 
tities and  cost  by  acquisition  levels. 

Cost  of  operations  (where  inventories 
are  not  an  income-determ/n/ng  fac- 
tor).— if  the  amount  entered  on  line  2 
includes  an  amount  applicable  to  cost 
of  operations,  attach  a  schedule  show- 
ing (1)  salaries  and  wages  and  (2) 
other  costs  in  detail. 

4.  Dividends. — (Numbered  to  corre- 
spond with  line  numbers  in  Schedule 
C.) 

1.  Enter  dividends  received  from 
domestic  corporations  subject  to  in- 
come tax,  and  which  are  subject  to  the 
85-percent  deduction  under  section 
243(a)(1). 

Small  business  investment  com- 
panies enter  dividends  received  from 
domestic  corporations  subject  to  in- 
come tax  even  though  a  deduction  is 
allowed  for  the  entire  amount  of  such 
dividends  in  line  1  of  Schedule  I.  In  the 
case  of  dividends  received  from  a  regu- 
lated investment  company,  see  section 


854  for  the  amount  subject  to  the  85- 
percent  deduction. 

So  called  dividends  or  earnings  re- 
ceived from  mutual  savings  banks,  etc., 
are  in  fact  interest  and  should  not  be 
treated  as  dividends. 

2.  Enter  dividends  received  on 
the  preferred  stock  of  a  public  utility 
which  is  subject  to  income  tax  and 
which  is  allowed  the  deduction  provided 
in  section  247  for  dividends  paid. 

3.  Enter  dividends  received  from 
foreign  corporations  and  which  qualify 
for  the  85-percent  deduction  provided 
in  section  245(a). 

4.  Enter  dividends  received  from 
wholly  owned-foreign  subsidiaries  and 
which  are  eligible  for  the  100-percent 
deduction  provided  in  section  245(b). 
In  general,  this  deduction  applies  to 
dividends  paid  out  of  the  earnings  and 
profits  of  a  foreign  corporation  for  a 
taxable  year  during  which  (1)  all  of  its 
outstanding  stock  is  owned  (directly  or 
indirectly)  by  the  domestic  corporation 
receiving  such  dividends  and  (2)  all  of 
its  gross  income  from  all  sources  is 
effectively  connected  with  the  conduct 
of  a  trade  or  business  within  the  United 
States. 

The  100-percent  deduction  does 
not  apply  to  any  dividends  if  an  election 
under  section  1562  (election  of  multi- 
ple surtax  exemptions  by  a  controlled 
group  of  corporations)  is  effective  for 
either  (1)  the  taxable  year  of  the  do- 
mestic corporation  in  which  such  divi- 
dends are  received,  or  (2)  the  taxable 
year  of  the  foreign  corporation  out  of 
the  earnings  and  profits  of  which  such 
dividends  are  paid. 

5.  Enter  foreign  dividends  (in- 
cluding minimum  distributions  under 
subpart  F)  which  are  not  reportable  on 
lines  3  and  4.  Distributions  of  amounts 
constructively  taxed  in  the  current  year 
or  in  prior  years  under  subpart  F  should 
be  excluded. 

7.  Include  gross  up  attributable  to 
income  under  subpart  F. 

8.  Enter  only  those  dividends  sub- 
ject to  the  elective  provisions  of  section 
243(b). 

9.  Include  dividends  (other  than 
capital  gain  dividends)  received  from 
regulated   investment   companies   and 


which  are  not  subject  to  the  85-percent 
deduction;  dividends  from  corporations 
not  subject  to  tax  under  chapter  1  of 
the  Code;  dividends  (other  than  capital 
gain  dividends)  received  from  a  real 
estate  investment  trust  which,  for  the 
taxable  year  of  the  trust  in  which  the 
dividend  is  paid,  qualifies  under  sec- 
tions 856-858;  dividends  not  eligible 
for  a  dividends-received  deduction  be- 
cause of  the  holding  period  of  the  stock 
or  an  obligation  to  make  corresponding 
payments  with  respect  to  similar  stock; 
and  any  other  taxable  dividend  income 
not  properly  reported  above. 

6.  Other  interest. — Enter  interest  on 
loans,  notes,  mortgages,  bonds,  bank 
deposits,  corporate  bonds,  tax  refunds, 
etc. 

The  term  "corporate  bonds"  in- 
cludes bonds,  debentures,  notes,  cer- 
tificates of  indebtedness  or  other  evi- 
dences of  indebtedness  issued  by  any 
corporation  and  bearing  interest,  with 
interest  coupons  or  in  registered  form. 

Do  not  offset  interest  income  against 
interest  expense. 

7.  Gross  rents. — Enter  the  gross 
amount  received  for  the  rent  of  prop- 
erty. Any  expenses,  including  repairs, 
interest,  taxes,  and  depreciation  should 
be  included  in  the  proper  lines  for 
deductions. 

9.  Gains  and  losses  from  sales  or 
exchanges  of  capital  assets  and  other 
property. — Every  sale  or  exchange  of 
property,  even  though  no  gain  or  loss 
is  indicated,  must  be  reported  in  Sched- 
ule D. 

If  the  net  long-term  capital  gain  ex- 
ceeds the  net  short-term  capital  loss, 
or  in  case  of  only  a  net  long-term  capi- 
tal gain,  a  computation  of  the  alterna- 
tive tax  should  be  made  on  separate 
Schedule  D. 

10.  Other  income. — Include  recov- 
eries of  bad  debts  deducted  in  prior 
years  under  the  specific  charge-off 
method.  Refunds  of  taxes  deducted  in 
prior  years  should  be  reported  here  and 
not  offset  against  current  year's  taxes. 

If  "other  income"  consists  of  only 
one  item  you  may  identify  it  by  show- 
ing the  account  caption  in  parentheses 
on  line  10. 

Page  3 


366 


Business  Returns/1967  •  Forms  and  Instructions 


12.  Compensation     of     officers. — 

Column  7  of  Schedule  E  must  be  com- 
pleted for  your  25  highest  paid  officers. 
To  determine  the  highest  paid  officers, 
all  allowances  including  expense  ac- 
count allowances  must  be  added  to 
each  officer's  compensation.  Column  7 
need  not  be  completed  for  any  officer 
for  which  the  combined  amount  is  less 
than  $10,000. 

This  information  is  to  be  submitted 
by  each  member  of  an  affiliated  group 
included  in  the  consolidated  return. 

For  this  purpose  an  officer  is  a  per- 
son who  is  elected  or  appointed  to  office 
or  who  is  designated  as  such  in  the 
corporation's  charter  or  bylaws  such  as 
regular  officer,  chairman  of  the  board, 
etc. 

14.  Repairs. — Enter  the  cost  of  in- 
cidental repairs,  including  labor,  sup- 
plies, and  other  items,  which  do  not 
add  to  the  value  or  appreciably  prolong 
the  life  of  the  property. 

15.  Bad  debts. — Bad  debts  may  be 
treated  in  either  of  two  ways — (1)  as  a 
deduction  for  debts  which  become 
worthless  in  whole  or  in  part,  or  (2)  as 
a  deduction  for  a  reasonable  addition  to 
a  reserve  for  bad  debts.  (Section  166). 

Application  for  permission  to  change 
the  method  of  computing  bad  debts 
must  be  made  on  Form  3115  within  90 
days  after  the  beginning  of  the  taxable 
year  for  which  it  is  desired  to  make  the 
change. 

17.  Taxes. — Enter  taxes  paid  or  ac- 
crued during  the  taxable  year  and  at- 
tach a  schedule  showing  the  type  and 
amount  of  tax.  Do  not  include  Federal 
income,  estate,  inheritance,  legacy,  suc- 
cession, or  gift  taxes;  foreign  or 
United  States  possession  income  taxes 
if  a  foreign  tax  credit  is  claimed;  Fed- 
eral taxes  paid  on  bonds  containing  a 
tax-free  covenant,  or  taxes  not  im- 
posed upon  the  taxpayer.  See  section 
164(d)  regarding  apportionment  of 
taxes  on  real  property  between  seller 
and  purchaser. 

18.  Interest. — Enter  business  inter- 
est but  do  not  include  interest  on  in- 
debteaness  incurred  or  continued  to 
purchase  or  carry  obligations  the  inter- 
est on  which  is  wholly  exempt  from  in- 
come tax.  (Section  265.) 

Mutual  savings  banks,  building  and 
loan  associations,  and  cooperative 
banks,  enter  amounts  paid  or  credited 
to  the  accounts  of  depositors  as  divi- 
dends, interest,  or  earnings. 

See  section  267  for  limitation  on  de- 
ductions for  unpaid  expenses  and  in- 
terest in  the  case  of  transactions  be- 
tween related  taxpayers. 

Page  4  Instructions — Form  1120  (1957) 


19.  Contributions. — Enter  contri- 
butions or  gifts  actually  paid  within  the 
taxable  year  to  or  for  the  use  of  charita- 
ble organizations  described  in  section 
170(c). 

Corporations  on  the  accrual  basis 
may  elect  to  deduct  contributions  paid 
on  or  before  the  15th  day  of  the  3d 
month  following  the  close  of  the  tax- 
able year  if  the  contributions  are  au- 
thorized by  the  board  of  directors  dur- 
ing the  taxable  year.  A  declaration, 
signed  by  an  officer,  must  be  attached 
to  the  return  stating  that  the  resolution 
authorizing  the  contributions  was  adopt- 
ed by  the  board  of  directors. 

The  amount  claimed  may  not  exceed 
5  percent  of  taxable  income  computed 
without  regard  to  (1)  this  deduction, 
(2)  the  "special  deductions"  in  line 
29(b),  and  (3)  any  net  operating  loss 
carryback  to  the  taxable  year  under 
section  172. 

Do  not  deduct  as  a  business  expense 
charitable  contributions  which  are  un- 
allowable because  they  exceed  the  5- 
percent  limitation. 

Any  contributions  paid  during  the 
taxable  year  in  excess  of  the  amount 
deductible  may  be  carried  over  to  the 
five  succeeding  taxable  years. 

Attach  a  schedule  showing  the  name 
of  each  organization  and  the  amount 
paid.  If  a  contribution  is  made  in  prop- 
erty other  than  money,  state  the  kind 
of  property  contributed  and  the  method 
used  in  determining  its  fair  market 
value.  If  a  contribution  carryover  is  in- 
cluded, show  the  amount  and  how  the 
carryover  was  determined. 

Special  rule  for  contributions  of  cer- 
tain property.- — The  amount  of  a  con 
tribution  of  property  must  be  reduced 
by  any  gain  that  would  have  resulted 
from  the  application  of  section  617(d) 
(1),  1245(a),  or  1250(a)  if  the  prop- 
erty were  sold  at  its  fair  market  value. 

20.  Casualty  or  theft  losses. — Enter 
losses  sustained  during  the  year  aris- 
ing from  fire,  storm,  shipwreck,  or 
other  casualty.  To  determine  the 
amount  deductible,  see  section  165(b). 
Theft  losses  are  deductible  only  in  the 
year  in  which  discovered. 

21.  Amortization. — If  a  deduction  is 
claimed  for  amortization,  attach  a 
schedule  showing:  (1)  A  description  ol 
the  expenditures  being  amortized;  (2) 
date  acquired,  completed,  or  expended; 
(3)  amount  being  amortized;  (4)  amor- 
tization deducted  in  prior  years;  (5) 
amortization  period  (number  of 
months);  (6)  amortization  for  this  year; 
and  (7)  the  total  amount  of  amortiza- 
tion less  the  amount  claimed  in  Sched- 
ule A  and  elsewhere  on  the  return. 


22.  Depreciation. — See  instructions 
for  Schedule  G. 

23.  Depletion. — If  a  deduction  is 
claimed  for  depletion,  attach  Form  M 
(mines  and  other  natural  deposits). 
Form  0  (oil  and  gas),  or  Form  T  (tim- 
ber). 

Expenditures  to  be  deferred  and  de- 
ducted ratably  under  the  election  pro- 
vided in  sections  616(b),  relating  to 
certain  expenditures  in  the  development 
of  mines,  and  615(b),  relating  to  de- 
ductions for  mine  exploration,  are  not 
to  be  taken  into  account  in  determin- 
ing the  adjusted  basis  for  property  for 
the  purpose  of  computing  a  deduction 
for  depletion  under  section  611. 

25(b).  Other  employee  benefit 
plans. — Enter  deductions  for  contribu- 
tions to  employee  benefit  plans  other 
than  those  claimed  on  line  25(a),  such 
as  insurance,  health,  or  welfare  plans. 
Attach  a  schedule  for  each  plan  show- 
ing: (1)  nature  of  benefits,  i.e.,  group- 
term  life  insurance,  group  permanent 
life  insurance,  non-insured  death  bene- 
fit, hospitalization,  surgical,  medical, 
sickness,  accident,  major  medical  ex- 
pense, unemployment  benefit,  or  other 
welfare  benefits;  (2)  method  of  financ- 
ing, i.e.,  insured,  industry  or  areawide 
fund,  self-insured  fund,  or  direct  bene- 
fit payments;  (3)  amount  of  deduction; 

(4)  amount  of  employee  contributions; 

(5)  number  of  employees  covered;  and 

(6)  if  a  self-insured  plan,  the  amount 
of  benefits  paid  during  the  taxable  year. 
Also  show  the  number  of  employees  em- 
ployed by  the  corporation. 

26.  Other  deductions. — No  deduc- 
tion is  allowable  for  any  amount  alloca- 
ble to  a  class  of  exempt  income  other 
than  exempt  interest  income.  Items  di- 
rectly attributable  to  wholly  exempt  in- 
come shall  be  allocated  thereto,  and 
items  directly  attributable  to  any  class 
of  taxable  income  shall  be  allocated  to 
such  taxable  income.  If  an  item  is  in- 
directly attributable  both  to  taxable  in- 
come and  exempt  income,  a  reasonable 
proportion  thereof,  determined  in  the 
light  of  all  the  facts  and  circumstances 
in  each  case,  shall  be  allocated  to  each. 
Attach  a  statement  showing  (1)  the 
amount  of  each  class  of  exempt  income 
and  (2)  the  amount  of  expense  items  al- 
located to  each  such  class  (the  amount 
allocated  by  apportionment  being  shown 
separately). 

29.  (a)  Net  operating  loss  deduc- 
tion.— The  "net  operating  loss  deduc- 
tion" is  the  sum  of  the  net  operating 
loss  carryovers  and  carrybacks  to  the 
taxable  year.  (Section  172(a).)  Gener- 
ally, a  net  operating  loss  may  be  carried 
back  3  years  and  carried  over  5  years. 
The  net  operating  loss  must  first  be 


Business  Returns/1967  •  Forms  and  Instructions 


367 


carried  to  the  earliest  of  the  8  taxable 
years  to  which  it  may  be  carried,  then 
to  the  next  earliest  year,  etc.  The  por- 
tion of  such  loss  which  shall  be  carried 
to  each  of  the  other  7  taxable  years 
shall  be  the  excess,  if  any,  of  the 
amount  of  such  loss  over  the  sum  of 
the  taxable  income  for  each  of  the  prior 
taxable  years  to  which  such  loss  may  be 
carried.  (Section  172(b).) 

The  term  "net  operating  loss"  means 
the  excess  of  allowable  deductions  over 
gross  income,  computed  with  the  fol- 
lowing modifications  under  section 
172(d): 

(1)  No  net  operating  loss  deduc- 
tion is  allowed. 

(2)  The  special  deduction  pro- 
vided in  section  922  (Western  Hemis- 
phere trade  corporations)  is  not  allowed. 


If  a  deduction  is  claimed  for  depre- 
ciation of  property,  leasehold  improve- 
ments, patents,  or  copyrights,  fill  in 
Schedule  G. 

Salvage  value  must  be  taken  into  ac- 
count in  determining  the  depreciation 
deduction  (except  under  the  declining 
balance  method)  for  real  property;  and 
for  personal  property  to  the  extent  it 
exceeds  10  percent  of  the  cost  or  other 
basis  of  the  property. 

(a)  Alternative  depreciation  guide- 
lines and  rules. — Revenue  Procedure 
62-21  (supplemented  by  Revenue  Pro- 
cedure 65-13)  sets  forth  alternative 
standards  and  procedures  for  deter- 
mining depreciation.  Taxpayers  who 
wish  to  use  these  provisions  must  use 
them  for  all  assets  in  a  particular  guide- 
line class. 

(b)  Depreciation  methods. — Depre- 
ciation may  be  computed  using  the 
methods  set  forth  in  section  167(b'). 
Property  may  be  depreciated  under  (1) 
the  straight  line  method,  and  (2)  the 
declining  balance  method  at  a  rate  not 
to  exceed  1  Va  times  the  applicable 
straight  line  rate. 

New  tangible  property  with  a  useful 
life  of  3  years  or  more  may  also  be  de- 
preciated under  (1)  the  double  declin- 


(3)  The  special  deductions  in  line 
1  of  Schedule  I  are  computed  without 
regard  to  the  85-percent  limitation  pro- 
vided in  section  246(b).  See  section 
1.172-2  of  the  regulations. 

(4)  The  special  deduction  allowed 
by  section  247  (dividends  paid  on  cer- 
tain preferred  stock  of  public  utilities) 
is  computed  without  regard  to  the  pro- 
visions of  section  247(a)(1)(B). 

As  stated,  the  net  operating  loss  de- 
duction is  the  sum  of  the  carryovers 
and  carrybacks.  However,  the  following 
modifications  must  be  taken  into  ac- 
count in  determining  the  taxable  income 
which  must  be  subtracted  from  a  net 
operating  loss  to  determine  the  portion 
of  such  loss  which  will  still  be  available 
to  carry  to  a  subsequent  year: 

(a)  The  special   deductions  pro- 

SCHEDULE  G— DEPRECIATION 

ing  balance  method,  (2)  the  sum  of  the 
years-digits  method,  and  (3)  any  other 
method  which  does  not  result  in  accu- 
mulated allowances  at  the  end  of  any 
year  (during  the  first  two-thirds  useful 
life  of  the  property)  greater  than  the 
total  which  could  have  been  deducted 
if  the  double  declining  balance  method 
had  been  used. 

(c)  Real  property — Suspension  peri- 
od property. — The  methods  described 
in  the  preceding  paragraph  for  new 
property  do  not  apply  in  the  case  of 
real  property  (other  than  real  property 
which  would  be  eligible  for  the  invest- 
ment credit  if  it  were  not  suspension 
period  property)  if  the  physical  con- 
struction, reconstruction,  or  erection  of 
such  property  by  any  person,  (1)  begins 
during  the  suspension  period,  or  (2) 
begins,  pursuant  to  an  order  placed 
during  such  period,  before  May  24, 
1967.  This  applies  only  to  that  portion 
of  the  basis  which  is  attributable  to 
construction,  reconstruction,  or  erec- 
tion before  May  24,  1967. 

The  suspension  period  is  the  period 
beginning  on  October  10,  1966,  and 
ending  on  March  9,  1967.  Such 
methods  may,  however,  be  used  for  (1) 
any  item  of  real  property  selected  by  the 

SCHEDULE  I— SPECIAL  DEDUCTIONS 


vided  in  sections  242  (partially  tax- 
exempt  interest)  and  922  (Western 
Hemisphere  trade  corporations)  are  not 
allowed. 

(b)  The  net  operating  loss  deduc- 
tion is  determined  without  regard  to  the 
net  operating  loss  for  the  loss  year  or 
any  taxable  year  thereafter,  and  under 
certain  circumstances,  without  regard 
to  any  portion  of  a  net  operating  loss 
attributable  to  a  foreign  expropriation 
loss. 

If  you  have  a  net  operating  loss 
carryback  and  desire  a  "qpick  refund" 
of  taxes,  file  Form  1139  within  12 
months  after  the  close  of  the  taxable 
year  in  which  the  net  operating  loss  is 
sustained.  (Section  6411.) 

29.  (b)  Special  deductions. — See  in- 
structions for  Schedule  I. 


taxpayer  if  the  cost  of  such  item,  when 
added  to  the  aggregate  cost  of  all  other 
items  of  real  property  selected  by  the 
taxpayer  for  the  entire  suspension 
period,  does  not  exceed  $50,000,  and 
(2)  to  some  extent,  property  which  was 
built  pursuant  to  binding  contracts  and 
economic  commitments  in  existence  on 
and  after  October  9,  1966. 

Real  property  affected  by  the  suspen- 
sion period  may  be  depreciated  under 
the  same  methods  available  for  used 
property  which  may  include  the  150- 
percent  declining  balance  method. 

(d)  Section  179 — Additional  first- 
year  depreciation  allowance. — For  the 

first  year  a  depreciation  deduction  is 
allowable,  corporations  may  elect  to 
write  off  20  percent  of  the  cost  (before 
adjustment  for  salvage  value)  of  tan- 
gible personal  property  with  a  useful 
life  of  6  years  or  more,  up  to  an  ag- 
gregate cost  of  $10,000. 

Total  additional  first-year  deprecia- 
tion must  be  shown  on  line  1  of  the 
depreciation  schedule. 

If  the  additional  first-year  allowance 
is  elected,  the  basis  of  the  property 
must  be  reduced  by  the  amount  of  the 
deduction  and  salvage  value  when  com- 
puting ordinary  depreciation. 


(Numbered  to  correspond  with  line  numbers  in  Schedule  I) 


1.  A  small  business  investment  com- 
pany operating  under  the  Small  Busi- 
ness Investment  Act  of  1958  may  de- 
duct 100  percent  of  dividends  received 
from  domestic  corporations  subject  to 
income  tax.  (Section  243(a)(2).) 

In  general,  no  dividends-received  de- 


duction will  be  allowed  on  any  share  of 
stock  (a)  which  is  disposed  of  if  the 
corporation  has  held  such  share  for  15 
days  or  less,  or  (b)  to  the  extent  the 
corporation  is  under  an  obligation  to 
make  corresponding  payments  with  re- 
spect to  substantially  identical  stock 
or  securities. 


2.  Limitation  on  dividends-received 
deduction. — In  a  year  in  which  a  net 
operating  loss  occurs,  sections  172(d) 
and  246(b)  provide  that  the  85-percent 
limitation  on  the  amount  of  these  spe- 
cial deductions  does  not  apply  even 
if  the  loss  is  created  by  the  dividends- 
received  deduction.   In  the  case  of  a 

Instructions— Form  1120  (1967)         P»«»  5 


368 


Business  Returns/1967  •  Forms  and  Instructions 


small  business  Investment  company, 
the  dividends-received  deduction  of  100 
percent  included  in  line  2  is  not  subject 
to  the  overall  85-percent  limitation. 

4.  Deduction  for  dividends  paid  on 
certain  preferred  stock  of  public  utili- 
ties.— Section  247  allows  public  utili- 


ties a  deduction  of  29.166  percent  of 
the  lesser  of  (1)  dividends  paid  on  its 
preferred  stock  during  the  taxable  year, 
or  (2)  taxable  income  computed  w/ithout 
regard  to  this  deduction.  In  a  year  in 
which  a  net  operating  loss  occurs,  sec- 
tion 172(d)  provides  that  the  deduction 
shall  be  29.166  percent  of  dividends 


paid  on  preferred  stock  during  the  tax- 
able year. 

5.  Deduction  for  Western  Hemi- 
sphere trade  corporations. — Section 
922  allows  Western  Hemisphere  trade 
corporations  a  deduction  of  29.166 
percent  of  taxable  income  computed 
without  regard  to  this  deduction. 


1.  Surtax  exemption. — The  surtax 
exemption  is  $25,000  except  for  certain 
controlled  corporations  to  which  section 
1561  applies. 

Section  1561  provides  that  if  a  cor- 
poration is  a  component  member  of  a 
controlled  group  of  corporations  (as  de- 
fined in  section  1563)  on  December  31 
of  its  taxable  year,  the  surtax  exemp- 
tion shall  be — 

(a)  $25,000  divided  by  the  number 
of  component  members  on  such  De- 
cember 31,  or 

(b)  If  all  members  consent  to  an  ap- 
portionment plan,  their  portion  of  $25,- 
000  determined  in  accordance  with  the 
plan.  The  sum  of  the  amounts  so  appor- 
tioned may  not  exceed  $25,000.  See 
section  1561  and  the  regulations  there- 
under for  time  and  manner  of  making 
the  consent. 

If  the  surtax  exemption  is  deter- 
mined under  (a)  or  (b)  above,  the  addi- 
tional 6-percent  tax  under  section  1562 
does  not  apply. 

2.  Election  of  multiple  surtax  ex- 
emptions by  a  controlled  group  of  cor- 
porations.— Subject  to  the  provisions 
of  section  1562,  a  controlled  group  of 
corporations  may  elect,  with  respect  to 
a  specified  December  31,  to  have  each 
of  its  component  members  claim  a  sep- 
arate $25,000  surtax  exemption  with- 
out having  to  divide  equally  or  apportion 


SCHEDULE  J— TAX  COIVIPUTATION 

one  $25,000  surtax  exemption  among 
all  component  members. 

If  the  group  elects  to  claim  multiple 
surtax  exemptions,  each  component 
member  must  pay  an  additional  tax  of 
6  percent  on  its  first  $25,000  taxable 
income. 

3.  Mutual  savings  banks  conducting 
life  insurance  business. — The  tax  un- 
der section  594  consists  of  the  sum 
of  (1)  a  partial  tax  computed  on  Form 
1120  on  the  taxable  income  of  the  bank 
determined  without  regard  to  income 
or  deductions  allocable  to  the  life  insur- 
ance department;  and  (2)  a  partial  tax 
on  the  taxable  income  computed  on 
Form  1120-L  of  the  life  insurance  de- 
partment. Enter  the  combined  tax  on 
line  5  of  the  Form  1120  tax  computa- 
tion schedule.  Attach  Form  1120-L  as 
a  schedule  and  identify  as  such. 

4.  Regulated  investment  compa- 
nies.— For  provisions  relating  to  the 
method  of  taxation  of  regulated  invest- 
ment companies,  see  sections  851 
through  855. 

5.  Real  estate  investment  trusts. — 

For  provisions  relating  to  the  method 
of  taxation  of  real  estate  investment 
trusts,  see  sections  856  through  858. 

6.  Personal    holding   companies. — 

Section  541  imposes  a  tax  upon  the  un 


distributed  personal  holding  company 
income  (as  defined  in  section  545)  of 
corporations  classified  as  personal 
holding  companies. 

A  corporation  is  a  "personal  holding 
company"  if  at  least  60  percent  of  its 
adjusted  ordinary  gross  income  for  the 
taxable  year  is  personaJ  holding  com- 
pany income  and  if  at  any  time  during 
the  last  half  of  the  taxable  year  more 
than  50  percent  in  value  of  its  out- 
standing stock  is  owned,  directly  or  in- 
directly, by  or  for  not  more  than  five 
individuals.  (Sections  54^-547.) 

7.  Tax  from  recomputing  prior  year 
investment  credit. — If  property  is  dis- 
posed of  prior  to  the  life  used  in  com- 
puting the  investment  credit,  the  tax  for 
the  year  in  which  the  property  is  so  dis- 
posed of  must  be  increased  by  the  dif- 
ference between  the  credit  taken  on 
such  property  and  the  credit  which 
would  have  been  allowed  had  the  actual 
life  been  used.  (Section  47.)  The  tax 
from  -recomputing  a  prior  year  invest- 
ment credit  may  not  be  offset  against 
the  current  year's  investment  credit. 

8.  Change  in  accounting  period. — If 

a  corporation  changes  its  accounting 
period,  it  must  file  an  income  tax  return 
for  the  short  period  (the  period  between 
the  close  of  the  old  period  and  the  be- 
ginning of  the  new).  See  section  443(b) 
to  compute  the  tax  for  the  short  period. 


Tax  Guide  for  Small  Business  (Publication  No.  334)  contains  answers  to  most 
questions  which  arise  if  you  start,  operate,  or  dispose  of  a  business.  Explanations 
and  examples  are  provided  to  illustrate  the  application  of  Federal  income,  excise, 
social  security,  and  withholding  taxes  to  sole  proprietorships,  partnerships,  and 
corporations.  This  booklet  may  be  obtained  from  the  Superintendent  of  Docu- 
ments, U.S.  Government  Printing  Office,  Washington,  D.C.  20402,  or  from  your 
District  Director,  for  50  cents. 


Page  6         Instructions — Form  1120  (1967) 


Section 


Historical  Summary 


CONTENTS 

Basic  tables 

9.1  Proprietorships:    Number  of  businesses,  business  receipts,  cost  of  goods 
sold,  depreciation,  and  net  profit,  by  industrial  division,  1958-1967,  370 

9.2  Partnerships:    Number  of  partnerships,  total  receipts,  business  receipts, 
cost  of  goods  sold,  depreciation,  and  net  profit,  by  industrial  division, 
1958-1967,   372 

9.3  Small  Business  Corporations:    Number  of  returns,  receipts,  cost  of  goods 
sold,  depreciation,  taxes,  and  net  income,  by  ii.dustrial  division, 
1959-1967,  375 

9.4  All  corporation  returns:    Number  of  returns,  receipts,  cost  of  goods  sold, 
depreciation,  taxes,  and  net  income,  by  industrial  division,  1958-1967,  378 


This  section  contains  statistics  for  proprietorships, 
partnerships,  and  corporations  for  a  10-year  period 
(1958-1967)  and  for  Small  Business  Corporations  for 
1959-1967.  Tables  9.1-9.4  present  selected  income  and 
deduction  items  for  each  form  of  business  organiza- 
tion, classified  by  industrial  division.  These  statistics 
were  originally  published  in  Statistics  of  Income  for  each 
year,  Business  Income  Tax  Returns  or  Corporation 
Income  Tax  Returns.  Changes  in  law  affecting  the  com- 
parability of  items  for  any  years  were  discussed  in  the 
volumes  for  those  years. 


369 


370 


Business  Returns/1967  •  Historical  Summary 


PROPRIETORSHIPS 

Table   9.1— NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    COST  OF   GOODS    SOLD,    DEPRECIATION,    AND  NET   PROFIT,    BY   INDUSTRIAL  DIVISION,    1958-1967 


Industrial  division  and  year 


Businesses  with  and  without  net  profit 


Number  of 
businesses 


Business 
receipts 


(Thausend 
daltars) 


Deductions 


Cost  of 
goods  sold 

C  Thousand 
dollars) 


Deprecia- 
tion 
(Thousand 
dollars) 


Net  profit 
(less 
loss) 

(Thousand 
dollars) 


Businesses  with  net  profit  . 


Number  of 
businesses 


Business 
receipts 

(Thousand 
dallars) 


Cost  of 
goods  sold 

( Thousand 


Deprecia- 
tion 

f  Thousand 
dollars) 


Net 
profit 


(Thousmd 
dollars) 


ALL   INDUSIRIAl  DIVISIONS 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

1965 

1966 

1967 

AGRICBLTUHE,  FORESTRY,  AND  FISHERIES 

1958 

1959 

1960 

1961 

1962 

1963 

19&4 

1965 

1966 

1967 

MINING 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

1965 

1966 

1967 

CONTRACT  CONSTRUCTION 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

1965 

1966 

1967 

MAMUFACTUHING 

1958 

1959 

1960 

1961 

1962 ■ ■ 

1963 

1964 

1965 

1966 

1967 


TRANSPORTATION,  COMMUNICATION,  ELECTRIC,  GA£,  AND 
SAHIIARY  SEHVICES 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

1965 

1966 

1967 

WHOLESALE  AND  RETAIL  TRADE 

1958 

1959 

1960 

1961 

1962 

1963 

1964 

1965 

1966 

1967 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


8,799,711 
9,142,359 
9,089,985 
9,241,755 
9,182,586 

9,135,954 
9,192,746 
9,078,466 
9,086,714 
9,126,082 


3,489,164 
3,505,090 
3,480,195 
3,487,190 
3,444,116 

3,338,081 
3,238,873 
3,225,266 
3,172,739 
3,195,602 


35,413 
33,691 
33,036 
35,549 
34,987 

34,438 
32,147 
36,378 
42,696 
45,677 


604,910 
646,316 
655,155 
678,456 
687,187 

691,613 
695,333 
704,627 
689,842 
680,460 


179,967 
186,901 
192,634 
194,325 
180,805 

187,398 
185,311 
185,843 
179,649 
169,505 


290,225 
283,553 
287,661 
286,672 
283,955 

307,103 
291,888 
296,621 
296,361 
277,807 


1,880,131 
2,009,785 
1,944,759 
1,942,804 
1,888,602 

1,836,746 
1,863,551 
1,853,913 
1,812,872 
1,840,621 


163,398,989 
176,204,711 
171,257,205 
170,981,413 
178,420,483 

181,551,305 
188,737,610 
199,384,594 
207,446,686 
211,372,116 


25,913,881 
27,816,099 
27,369,780 
27,914,902 
30,200,142 

30,049,957 
29,532,128 
32,159,830 
35,485,823 
35,271,425 


1,286,608 
1,005,283 
1,501,474 
1,209,179 
937,483 

1,048,761 

985,308 

943,037 

1,117,131 

1,323,164 


13,561,916 
15,719,142 
14,941,971 
14,487,676 
15,539,360 

16,344,887 
17,100,609 
19,308,272 
19,163,506 
18,334,278 


6,323,870 
6,726,173 
6,935,367 
6,599,828 
6,710,267 

6,369,127 
6,708,523 
7,266,965 
7,145,493 
6,472,710 


3,929,658 
4,044,718 
4,362,621 
4,100,142 
4,241,309 

4,969,278 
4,860,538 
5,526,927 
5,755,221 
5,538,856 


85,157,755 
92,389,543 
87,062,497 
85,639,324 
88,977,310 

39,775,198 
93,454,166 
97,190,462 
99,684,065 
102,629,235 


n-a. 
96,784,139 

n-a- 
^84,815,622 
105,786,276 

106,411,371 
109,491,194 
116,417,236 
120,090,602 
120,938,866 


n-a- 

5,488,802 

n-a- 

n.a- 

17,918,750 

18,150,600 
17,203,300 
18,593,763 
20,553,384 
20,291,208 


238,465 
286,453 

245,771 
185,816 
202,169 
203,112 
213,515 


9,821,151 

n-a- 

8,502,085 

9,445,822 

9,394,841 
10,241,182 
11,811,695 
11,856,409 
10,921,692 


3,985,546 
4,030,069 

3,689,212 
3,894,991 
4,269,564 
4,132,813 
3,728,940 


904,847 
834,279 

915,512 

909,487 

1,193,042 

1,211,033 

1,258,718 


n.a- 
70,212,367 

n-a- 
64,129,190 
66,859,635 

67,214,690 
69,835,183 
72,808,563 
74,589,575 
76,636,294 


6,693,878 
6,913,892 
7,097,310 
6,912,088 
7,200,760 

7,338,432 
7,580,287 
7,937,307 
8,313,713 
3,753,059 


2,940,899 
3,073,112 
3,137,393 
3,126,214 
3,277,181 

3,268,940 
3,378,609 
3,536,296 
3,822,928 
4,070,063 


144,327 
93,718 
134,147 
107,972 
102,969 

90,292 

88,906 

92,016 

100,621 

132,676 


443,107 
416,350 
457,056 
403,401 
415,758 

464,537 
463,749 
495,045 
535,336 
548,032 


214,807 
233,137 
237,383 
214,480 
216,946 

238,098 
243,219 
274,676 
264,129 
279,090 


403,234 
399,328 
421,731 
395,346 
411,717 

499,867 
479,181 
541,025 
521,447 
525,556 


lj211,331 
1,335,386 
1,294,122 
1,225,264 
1,258,403 

1,229,788 
1,248,312 
1,275,387 
1,293,571 
1,335,780 


20,777,789 
21,516,376 
21,067,090 
22,696,990 
23,894,781 

23,770,528 
25,555,837 
27,837,417 
30,030,195 
30,407,572 


4,016,594 
2,913,642 
2,997,639 
3,621,946 
3,695,945 

3,048,031 
2,998,897 
3,730,717 
4,493,417 
3,770,215 


4,358 

^4,607 

^103, 044 

^12,530 

^63,855 

^9,375 
^47,105 

=7,430 
=76,120 
=56,996 


1,691,236 
1,979,603 
1,398,455 
1,997,795 
2,103,195 

2,170,954 
2,334,785 
2,685,430 
2,733,249 
2,750,893 


603,324 
626,948 
645,495 
660,681 
654,001 

677,601 
706,345 
773,958 
872,148 
743,^21 


545,104 
553,519 
540,130 
570,078 
642,210 

694,347 
731,110 
826,392 
869,302 
812,199 


5,281,021 
5,781,379 
5,454,649 
5,579,784 
5,836,878 

5,807,435 
6,293,638 
6,623,844 
6,389,526 
7,061,582 


7,155,412 
7,219,608 
7,107,286 
7,294,133 
7,245,222 

7,074,465 
7,067,117 
7,039,112 
7,036,843 
6,928,587 


2,621,927 
2,425,996 
2,392,771 
2,460,607 
2,404,486 

2,213,676 
2,133,648 
2,140,211 
2,115,570 
2,015,555 


20,991 
19,207 
19,019 
21,702 
19,025 

21,167 
19,537 
20,533 
23,935 
27,430 


561,979 
597,483 
595,941 
620,000 
623,831 

632,049 
635,341 
641,593 
621,090 
611,280 


147,539 
150,663 
159,805 
157,483 
145,119 

152,282 
147,505 
143,361 
147,462 
127,770 


238,953 
230,881 
233,835 
230,182 
231,432 

250,934 
238,827 
247,333 
245,562 
224,390 


1,549,694 
1,650,985 
1,578,520 
1,568,917 
1,535,639 

■1,483,457 
1,496,152 
1,494,437 
1,440,062 
1,462,701 


147,452,112 
156,773,137 
151,837,234 
151,761,498 
159,532,121 

160,069,199 
169,056,653 
179,091,107 
185,385,032 
138,512,794 


21,846,839 
22,401,237 
22,354,956 
23,107,783 
24,702,604 

23,590,596 
23,299,447 
26,391,071 
29,261,178 
28,129,573 


629,421 
775,517 
949,996 
752,529 
617,200 

612,570 
638,720 
653,625 
655,610 
903,433 


12,329,170 
14,393,515 
13,705,620 
13,193,818 
14,411,959 

14,739,090 
15,709,045 
17,347,914 
17,549,570 
16,929,979 


5,537,131 
6,119,557 
6,151,872 
5,870,264 
5,813,533 

5,778,576 
6,108,497 
6,438,359 
6,633,254 
5,573,294 


3,156,860 
3,428,054 
3,784,378 
3,431,151 
3,711,428 

4,135,054 
4,210,448 
4,903,679 
4,962,895 
4,906,150 


78,699,587 
82,399,947 
77,677,904 
76,427,340 
80,514,561 

80,571,901 
85,447,079 
88,200,688 
89,514,364 
93,119,463 


^74,886,385 
91,803,383 

90,913,498 
95,374,347 
101,629,688 
104,029,673 
104,518,221 


n-a. 

4,233,295 

n-a- 

n-a. 

13,157,478 

12,475,535 
11,825,733 
13,832,946 
15,317,263 
14,330,876 


n-a- 
8,811,044 

n-a- 
7,556,132 
8,650,822 

8,530,603 

9,230,189 

10,746,325 

10,637,713 

9,874,535 


3,695,307 

n-a- 

3,468,843 

3,393,634 

3,280,502 
3,522,070 
3,729,055 
3,810,335 
3,081,985 


707,593 
716,700 

687,216 

793,091 

1,035,539 

1,078,063 

1,158,0U 


62,318,340 

n-a- 

56,712,991 

59,976,632 

59,764,939 
63,425,836 
65,447,690 
66,238,628 
68,911,627 


5,222,392 
5,259,949 
n-a- 
5,258,265 
5,515,500 

5,484,179 
5,667,222 
6,037,455 
6,311,253 

6,530,419 


2,197,732 
2,091,606 
n-a- 
2,232,347 
2,338,024 

2,222,997 
2,284,945 
2,504,985 
2,723,678 
2,30i,415 


n-a- 

64,999 

215,924 

60,014 

n-a- 

n-a- 

183,990 

53,074 

160,074 

49,300 

124,595 

40,352 

152,070 

38,241 

152,247 

48,746 

147,311 

47,310 

155,056 

73,174 

359,635 
355,829 
n-a- 
339,296 
360,575 

390,013 
402,196 
423,136 
440,302 
475,393 


172,887 
200,766 
n-a- 
178,223 
180,933 

200,668 
194,686 
224,306 
222,766 
219,724 


316,599 
312,524 
n-a- 
298,325 
321,277 

381,393 
364,673 
435,595 
396,727 
403,385 


1,054,836 
1,125,557 
n-a- 
1,010,470 
1,067,439 
1,026,317 
1,060,178 
1,085,794 
1,091,688 
1,126,714 


(10) 


23,339,350 
24,708,501 
24,269,011 
25,756,867 
27,166,760 

27,435,631 
29,599,655 
31,637,317 
34,054,949 
34,896,175 


5,232,281 
4,554,142 
4,575,683 
5,135,598 
5,331,680 

5,007,600 
5,154,409 
5,740,515 
6,496,998 
6,088,476 


109,468 
105,270 
115,742 
115,288 
94,549 

111,250 
138,289 
121,754 
122,699 

139,  OU 


1,838,868 
2,097,870 
2,028,208 
2,112,771 
2,231,212 

2,341,020 
2,489,348 
2,822,495 
2,901,370 
2,922,653 


666,121 
692,841 
725,675 
728,587 
729,649 

765,628 
786,144 
869,854 
958,547 
852,999 


605,003 
629,667 
619,534 
666,687 
730,785 

786,612 
844,667 
926,793 
966,554 
932,541 


5,774,977 
6,453,601 
6,063,866 
6,194,923 
6,445,813 

6,445,488 
6,937,648 
7,254,231 
7,601,516 
7,815,668 


Footnotes  at  end  of  table  - 


Business  Returns/1967  •  Historical  Summary 


PROPraETORSHlPS 


371 


Table  9 . 1 —NUMBER  OF  BUSINESSES,    BUSINESS   RECEIPTS,    COST  OF  GOODS    SOLD,    DEPRECIATION,    AND  NET    PROFIT,    BY   INDUSTRIAL  DIVISION,    1958-1967— Continued 


Industrial  division  and  year 


WHOLESALE  AND  RETAIL  TRADE— Continued 
Wholesale  Trade 


1958- 
1959- 

1960. 
1961- 
1962. 

1963- 
1964- 
1965. 
1966. 
1967- 


Retail  Trade 


1958. 
1959. 
1960. 
1961. 
1962. 

1963. 
196*. 
1965. 
1966. 
1967. 


Wholesale  and  Retail  Trade  Hot  Allocable 


1958. 
1959. 
1960. 
1961- 
1962. 

1963. 
196*. 
1955. 
1966. 
1967. 


FINANCE,  INEHRANCE,  AND  REAL  ESTATE 


1958. 
1959. 
1960. 
1961. 
1962. 

1963. 
1964. 
1965. 
1966. 
1967. 


1958. 
1959. 
1960. 
1961. 
1962. 

1963. 
1964. 
1965. 

1966. 
1967. 


NATURE  OF  BUSINESS  NOT  ALLOCABLE 


1958. 
1959. 
1960. 
1961. 
1962. 

1963. 
19M. 
1965. 
1966. 
1967. 


Businesses  with  and  without  net  profit 


Number  of 
businesses 


(1) 


255,457 
269,063 
306,403 
328,130 
319,131 

324,392 
295,908 
265,320 
280,547 
260,145 


1,552,566 
1,582,002 
1,547,858 
1,563,939 
1,514,774 

1,471,400 
1,529,155 
1,554,097 
1,512,557 
1,543,999 


72,108 
158,720 
90,498 
50,735 
54,697 

40,954 
38,488 
34,496 
19,768 
36,477 


436,296 
446,995 
482,909 
461,649 
472,674 

506,111 
543,050 
539,443 
575,942 
548,651 


1,825,988 
1,979,695 
1,966,068 
2,075,689 
2,132,751 

2,185,196 
2,240,321 
2,207,927 
2,270,739 
2,327,684 


57,617 
50,333 
47,568 
79,421 
57,509 

49,268 
52,272 
28,448 
45,874 
40,075 


Business 
receipts 


(Thousand 
dollars) 


U) 


16,855,588 
19,084,211 
17,060,590 
16,973,390 
16,953,449 

17,916,959 
19,003,445 
17,933,837 
19,808,132 
19,712,467 


,811,388 
,166,636 
,438,678 
,157,786 
,439,778 

,200,711 
,972,240 
,760,046 
,610,283 
,115,999 


4,490,779 
7,138,696 
4,563,229 
3,508,148 
3,584,083 

2,657,528 
2,478,481 
1,496,579 
1,265,650 
1,800,769 


6,106,i 

4,406,676 

5,293,971 

5,275,142 

5,172,284 

5,467,484 
6,108,907 
7,022,354 
6,593,529 
6,738,222 


,710,408 
,480,681 
,256,055 
,355,060 
,079,027 

,095,434 
,290,178 
,788,755 
,990,956 
,783,754 


408,085 
616,396 
533,469 
1,400,160 
513,301 

431,179 
697,253 
177,992 
510,962 
280,472 


Cost  of 
goods  sold 

(Thousard 
dollars) 


(3) 


15,299,336 

n.a. 

12,910,653 

12,797,126 

13,465,276 
14,661,801 
13,772,522 
15,222,169 
15,326,388 


49,713,817 

n.a. 

48,524,277 

51,356,872 

51,787,349 
53,329,565 
57,974,961 
58,424,410 
60,023,866 


n.a. 
5,199,714 

n.a. 
2,694,260 
2,705,637 

1,962,065 
1,843,817 
1,061,080 
942,996 
1,286,040 


1,483,145 
1,084,764 

1,223,668 
1,208,716 
1,744,857 
1,248,777 
1,308,291 


4,860,130 

n.a. 

4,813,444 

5,093,628 

5,356,790 
5,651,938 
5,723,494 
6,013,068 
6,461,733 


758,900 
232,876 

220,287 
360,581 
70,089 
282,431 
118,475 


Deprecia- 
tion 

(Thousand 
dollars) 


(4) 


197,458 
225,257 
254,642 
229,720 
234,061 

229,568 
220,605 
210,755 
224,176 
228,297 


946,677 
965,711 
946,757 
939,192 
965,555 

956,677 

985,515 

1,039,476 

1,051,213 

1,073,929 


67,196 

144,418 

92,723 

56,352 

58,787 

43,543 
42,192 
25,156 
18,182 
33,554 


235,625 
226,486 
246,109 
224,224 
247,280 

249,432 
283,363 
295,444 
327,432 
277,558 


1,064,970 
1,113,488 
1,150,549 
1,166,927 
1,247,634 

1,276,880 
1,368,862 
1,369,449 
1,433,567 
1,571,603 


35,578 
22,887 
18,820 
48,260 
22,872 

20,598 
26,086 
7,969 
14,682 
12,701 


Net  profit 
(less 
loss) 

(  ThouBiwtd 
dollars) 


(5) 


1,122,102 
1,169,079 
1,305,877 
1,409,257 
1,453,479 

1,518,269 
1,477,840 
1,482,538 
1,651,008 
1,512,134 


3,910,975 
4,122,114 
3,868,716 
3,974,775 
4,187,489 

4,121,256 
4,665,095 
5,019,098 
5,176,801 
5,412,338 


247,944 
490,686 
280,056 
195,752 
195,910 

167,960 
150,703 
122,208 
61,717 
137,110 


1,363,723 
1,504,794 
1,517,428 
1,548,197 
1,638,461 

1,781,505 
1,978,168 
2,150,652 
2,151,435 
2,242,242 


7,189,981 
8,084,421 
8,059,667 
8,580,176 
9,289,343 

9,528,995 
10,465,517 
11,007,933 
11,999,126 
13,019,978 


76,948 
76,672 
56,671 
150,913 
93,603 

71,485 
94,482 
45,921 
93,112 
59,338 


Busineesee  with  net  profit 


Number  of 
businesses 


(t.) 


224,821 
234,208 
261,771 
276,531 
270,439 
275,340 
251,416 
225,838 
230,960 
216,008 


1,265,007 
1,288,356 
1,242,720 
1,252,290 
1,223,834 

1,176,295 
1,215,509 
1,243,194 
1,195,436 
1,219,032 


59,866 
128,421 
74,029 
40,096 
41,366 

31,822 
29,227 
25,405 
13,666 
27,661 


356,537 
373,046 
396,882 
379,812 
391,224 

412,396 
442,584 
439,036 
463,544 
451,660 


1,610,428 
1,732,200 
1,697,209 
1,797,608 
1,847,426 

1,874,334 
1,912,823 
1,887,005 
1,944,528 
1,978,250 


47,364 
39,142 
33,304 
57,822 
41,940 

34,120 
40,700 
20,603 
35,090 
29,501 


Business 
receipts 


(Thou,, 
dolla. 


(7) 


16,167,307 
17,303,663 
15,340,815 
15,384,621 
15,779,629 

16,702,226 
17,762,184 
16,209,256 
17,622,829 
17,659,398 


58,380,141 
59,175,048 
58,095,729 
57,827,965 
51,562,016 

61,476,755 
65,452,315 
70,766,802 
70,762,122 
73,928,192 


4,152,139 
6,420,236 
4,241,360 
3,215,254 
3,172,916 

2,392,920 
2,232,580 
1,224,630 
1,129,913 
1,531,873 


5,369,772 
4,131,403 
4,883,596 
4,854,228 
4,780,621 

5,033,077 
5,527,666 
6,338,837 
5,982,464 
5,926,747 


19,513,997 
22,140,672 
21,846,645 
22,882,767 
24,536,355 

25,222,511 
27,497,188 
28,146,136 
30,355,662 
32,776,970 


369,335 
483,235 
482,267 
1,241,118 
443,860 

385,824 
■  618,563 
165,798 
469,535 
247,130 


Cost  of 
goods  sold 

(■Thousand 
dollars) 


(8) 


n.a. 
13,716,478 

n.a. 
11,562,896 
11,803,120 

12,446,025 
13,589,524 
12,225,042 
13,359,330 
13,533,987 


n.a. 
43,998,462 

n.a. 
42,588,313 
45,792,522 

45,556,988 
48,189,207 
52,379,740 
52,043,951 
54,307,877 


4,603,400 

n.a. 

2,461,782 

2,380,990 

1,761,926 

1,647,005 

841,908 

835,347 

1,069,763 


n.a. 
707,279 

n.a. 

1,306,387 

971,875 

1,061,541 
1,034,497 
1,455,876 
1,090,510 
1,065,975 


n.a. 
4,383,324 

n.a. 
4,304,598 
4,581,921 

4,793,642 
5,080,763 
5,154,545 
5,456,224 
5,842,357 


645,851 
194,247 

194,825 
310,098 

64,914 
253,521 

97,796 


Deprecia- 
tion 

(Thousand 
dollars) 


(9) 


179,332 
194,386 
n.a. 
191,997 
204,176 

202,375 
193,457 
183,782 
186,787 
196,672 


817,035 
812,488 
n.a. 
769,440 
814,832 

788,718 
831,095 
882,744 
890,424 
906,003 


58,469 

U8,683 

n.a.. 

49,033 

48,431 

35,224 
35,626 
19,268 
14,477 
24,039 


169,708 
176,097 
n.a. 
156,383 
177,395 

190,602 
215,943 
203,536 
209,854 
167,282 


871,317 

921,377 

n.a. 

942,764 

1,003,976 

1,016,149 
1,085,104 
1,106,446 
1,157,608 
1,254,014 


Net 
profit 


(Thousand 
dollars) 


(10) 


1,179,548 
1,298,493 
1,395,990 
1,503,539 
1,539,636 

1,610,665 
1,577,255 
1,558,274 
1,762,971 
1,633,184 


4,331,657 
4,604,463 
4,359,951 
4,479,633 
4,584,986 

4,550,897 
5,191,828 
5,558,255 
5,755,089 
6,016,193 


263,772 
550,645 
307,925 
211,751 
221,191 

183,926 
168,565 
137,702 
83,456 
156,291 


1,523,009 
1,614,834 
1,648,840 
1,678,067 
1,768,651 

1,922,059 
2,157,242 
2,335,854 
2,388,283 
2,454,605 


7,486,288 
8,469,726 
8,420,251 
8,947,154 
9,724,645 

9,971,311 
10,981,852 
11,509,803 
12,512,870 
13,613,896 


15,179 

103,335 

16,179 

90,550 

n.a. 

71,212 

37,383 

177,792 

16,581 

109,796 

15,688 

84,563 

21,256 

110,055 

4,911 

55,018 

10,810 

106,112 

9,318 

76,326 

^Excludes  estimate  Cor  "Agriculture,  forestry,  and  fisheries"  which  was  not  prepared  for  this  year. 

^Net  loss  exceeds  net  profit- 

n.a.  -  Not  available. 

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


372 


Business  Retums/1967  •  Historical  Summary 


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364,04 
319,99 
310,35 
407,03 
336,38 

336,73 
351,67 
247,  U 
312,25 
330,86 

760,774 
711,898 
721,616 
767,011 
691, 641 

697,644 
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668,410 
677,340 
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649,053 
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360,373 
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668,166 
244,  46i 
699,145 
445,061 
865,953 

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407,300 
499,813 
362,060 
364,099 

381,363 
440,564 
493,219 
386,954 
432,893 

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NO  CJN  O  C--  sf 
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sf  LA   LA  C^   CM 


O  NO  O  LA  C 
TO  AJ  AJ  r-1  r 
CM  O  CM   rH  C 


LA  cn   LA  sf  ^ 

r-  St  cn  n3  TO 

NO   nD   t>    vO    [> 

AJ  lA  ON  ^  to 

tn  >o  -f  CM  cn 

[>  Al  lA  H  O 

cn  o  -£)  CM  -j- 
C~  sf  en  -J-  en 
St  [^  ON  CO  tn 


-J    NO    NO    -sf    CM 

cn   LA   Q  TO   rH 

o  a>  o  o>  o 


cn  nO  LA  CM  LA 
CTN  [>  nO  TO  -J- 
TO   0>  TO  TO  O 


D-  TO  cn  CM  s 


C-  [^  -O  [>  NO 


~^  'O   r^  i-{  (T'' 

On  rH  O  1>  CM 

TO  NO  O  A-  r-I 

NO  NO  [s  [-.  [- 


TO  tn  to  o  r\j 

xO  ox  >£)  O  O 

xo  tn  to  tnto 
CO  ox  rxi  ox  rx) 

5,589 
5,335 
5,050 
5,019 
4,870 

4,462 

4,816 
3,953 
4,347 
3,962 

Cr  en  ON  [>  [> 

sssss 

cjN  c^  tn  TO  O 

-O  CM  CM  LA  cn 
O   O  C-  sf   LA 

o  [>  cn  TO  NO 

o  ^  c>  r>  sf 

CO  C^  t^  NO  vO 


(S5 

i  O  ON 


lA  t>  o  cr>  o 
cn  CM  CM  cn  rH 
a-  o  o>  crv  rH 


o  o  t>  C--  to 


-4-  LA  o  tn 
en  NO  lA  tn 
c>  tn  tn  o 

CM  NO  O  NO  LA 
Al  LA  rH  O  ON 
l>  sf  O-f   O 

-J-  tn  cn  i> 

TO  NO  lA  TO 

rH  LA  CM  -A  \D 
r-  TO   ON  NO   LA 

c^  3  o  CO  CM 

[^  vD  £>  vO 

NO    Li)    >    [^     t^ 

CO  CM  rH  O 

i>  tn  TO  cn  ON 
TO  cn  cn  cn  CM 

ON  CO   On  CM  tn 

vO  sf  NO   CM 
C--  sf  TO  O 

LA  ct}  ^  3  & 
rH  lA   NO   H   NO 

C^C--nOnD  nOnOlanOu 


O  NO   O  NO   rH 

-f  On   nB   ^0  TO 

TO  tn   LA  0>   rH 

cn  On   O  TO  AJ 

LA  St  sf  cn  en 


LA   rH   O   ON    O 

i>  O  o*  in  -J 
o  en  'O  (jN  c5 


5    nD   ND   NO   LA 


TO   rH  LA   IM 

_     C^  CO  rH   sf 

-4-  CNj  ^  rH  en 

[>  TO  nD   CM 


JdS;}^ 


COONCDrHCM  ensflANO:-- 

lA'A'OnO'O         \0\OnO-OnO 


toc^Qr^Al       cn-t'ANDc^ 

lAlanOnDnD  vOnOnOnOnD 

On(J\OnOnOn  OnOnOnO^On 


TOONQrHCM  tn^ILAvOC- 

lAIAnO\OnO  vOvOnOnOnO 


TOONQrHCM  m■srlA^O^- 

lalAnDnDvD  i^   \Q   \0  \0  ^O 

OnOnOnCTnOn  CJnonOnOnOn 

H  H  rH  H  rH  H  H  rH  H  rH 


Business  Returns/1967  •  Historical  Summary 


373 


-O    lA   rH   >f    Ai 
O  lA  to  (^   i-M 
-J-  rH  -I  m   C~ 

On   -^   lA  t6   A) 

lA  -^[Orj*^ 

O    >    Nd    NO    3 

3,093 
1,390 

7,337 
1,611 

7,770 
6,234 
1,673 
8,047 
5,576 

65,714 
46,757 
64,934 
39,638 
07,741 

g 

I  ? 

§ 

SSScJS 

n   lA  -J-   t^   0\ 

H   AJ    AJ   [>   sT 

m   O  r^  CA  CA 

ON   rH  nO  lA   lA 

[>   vfl   sf  fM  f^ 

SI  S^  PS  So 

H    ^^   H   rH   H 

1? 

r-i  r-]    r-\    r^   f-i 

n  St  CA  sT  St 

rH   rH   rH   rH   rH 

r-i    r-i 

rM   iAj   oj  (M  ,-M 

Al   isj   CM   rvj   AJ 

nD   f  y   f^    NO    O 

g    Q   rH  O    ON 

tA  O  5  &  i^ 

-.t   lA   >5  ON   lA 
-^  rH   rH  St   lA 

fAC^AJ   ^ 

ON    O    CJN    ON 

gfiglSR 

[>  O  vf  O  CM 
TO  CA  O  AJ   -4- 
3  O  AJTO   rH 

1^ 

U 

ON   lA   NO   •£) 

rH  >o  NO  r- 

-J-   AJ  TO   NO 
CA  AJ   rH   rH 

H 

sT  CO   O  ND  nD 

-}  m  m  rM  m 

'^   rH  CO  aTiA 

rH  TO  fA   lA   lA 
-J-   r^   AJ    rH   AJ 

3  o^  o  Qi  Cr 

C^   CJN   rH  O  O 

rH  O  -O-   H  TO 

rj  f-  ^  m  in 

o  -o 

£■* 

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lA   iA^A,A   tf^ 

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f^  fA  sT  -4  -.f 

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(A   NO  t>  TO   ;J; 
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NO   AJ  TO  C^  C^ 

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to  TO  fA   CJN  H 

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sf  TO   NO    rH   O 

H  nO  lO  rH  O 

n5  sf   [>   -5   A] 

M-  O  35  H  -J- 

O    J= 

NO  TO  O  lA  sr 

NO   [>   CA  CM  O 

TO   >!■  lA  ON   ON 

NO    rH  St   O    lA 

TO  ON   rHTO  NO 

NO  to  lA  rH   O 

;=IS3g;S 

rH   O^   rH   AJ    CM 

r-t 

II 

1 

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w      !    I    *    1    I 

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g 

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1 

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to 

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(A  ^  lA  nO  :- 
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TO  ON   O  rH  CM 
lA   lA  NO   NO  NO 

NO  ^D  nD  \D  nO 

ON   CjN   ON    ON   On 

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rH   H    H   rH    H 

rH  rH  rH  rH  rH 

,-H  r^  H  H  H 

374 


Business  Returns/1967  •  Historical  Summary 


)  -S  (?  i 


SS 


II 


St 


o  o         §    ^ 

si    I ? 


ill 


li 


iH  ri  tn  -O  lA 

tA  to  1-1  rH   rH 

lA  CO  AJ  to   O 


r^CO>£>rH>l-  OAJf^OAl 

c-osfAcniH       NO-sj-Hcocg 

AJcn<A-4->t  -J-iAC^r-O 


fn  ON  nO  t--  Aj 

■A   NO  -O  sf  ^ 
CO   O  i-l  -J-   "A 


m  c-  Q  Aj  Aj 

lA   rH   nS   Cr   O 
to   Aj  lA  O  lA 


n.a. 
2,336,285 
2,296,679 
2,698,508 
2,491,740 

NO  OS  ON  C-  IM 

H  A)  .o  f-^  Q 

to  -t  0_  IM  n3 

c^  coo  rn  to 
rTrG'in'en  en 

Aj  -vf  en  r-  lO 
-4-  CO  CO  o  O 
H  <A  [>  coco 

AJ  en  lA  O  (M 

ON  CO  ON  O  rn 

0>  r-H  --t  lA  -.1 

.   Al  -J  fA   Q 
M  ON  tD  On   •D 


C      - 


o  o 
m  no 

fA  -^  vj   -.1 


O  en  r-l  rn  l> 

On  AJ  00  -J-  tA 

-4-  <A  I>  O   O 

r-  o  o  c^Q 

NO  t>   r^  ,H  o 

NO  CT>   lA  tn  ON 


sf  C-   lA   Ai  On 

r-  NO  Aj  c-  to 
ON  iH  ON  :^  Aj 


.   si-   -4-   NO   r- 

t>  o>  ON  >r  c 

Aj   oj   fNJ  eA  f 


sj-  OS  -J-  O  n. 
On  tn  lA  (Ji  lA 
f^  st  -it  -*  "A 


O    fNi   ON   ON    ON 

\0  lA  lA  -4-  NO 
CM  Al  Al  AJ  Al 


CO   AJ   nO    O  sT 
to  t^  iH  fA   r-1 

Aj  NO  c^  t>  m 


st  O  O  nO  Al 
!A  to  en  i-(  rn 
n  :^  m  to  CT> 


NO  ^  C~-  st  'O 
fn  rS  NO  AJ  ON 
>  u-v  I>  t^  O 

CO  en  -4-  -4- :> 

[--  E>  ON  sf  a- 
O  en  A)  1-1  >o 

AJ  -4-  NO  AJ  U^ 

Ai  c-  NO  r-  [^ 

to  to  to  On  ON 

O  O  f-l  Aj  en 

i.a. 
259 
786 
158 
009 

CO  0^  [>  to  to 

4,201 
4,058 
4,671 
4,483 

4,897 
5,417 
5,959 
6,341 
6,783 

•  en  CO  to  o 

-  c^  to  OJ  [> 

CO  lA  >!■  to 

m  no  oj  [^ 

lA  >  lA  nD 


en  O*  <A  CO  NO 
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en  A)  lA  O  > 


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iH  (-1  i-i  r 


lA  "A  -J'  t^  On 
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CO  >4  C^  ON  st 


c-  rH  r^  -J:  [> 

M  O  r-1  O  "A 
nD  AJ  r-f  A]  NO 


H  AJ  en  O  (- 

fn  -A  CO  to  r 

ON  to  On  On  r 


O  rS 

OJ  [>  sf 

^S3 

AJ  to  to  O  (S 

CO  AJ  iH  lA  On 
ON  O  r^  -t  ^A 

g:3 

E^  ON 

lA  rH  ON 

o  en  en 

r-  o  sj-  ON  fA 

m  AJ  -4-  ON  o 

eA  iH  f^  rH  lA 
^  CO  On  1A  CO 


-^  to  lA  Q 
O  to  C\J  O 
On  On  lA  D- 


C-  O  [^  CO  On 
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O  -t  CO  -4-  fA 


At  [-  sT  nD 

!n3  A)  £d 

H  NO  lA  00  -4- 
AJ  NO  O  (A  Ai 

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en  [^  AJ  ON  lA 

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Nt  to  -J-  -4  (" 
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AJ  ^  O  AJ  O 
fNI  On  (A  sf  a 
st  fA  si-  -4  s 


r-  On  -4-  1-1  AJ 


CO  AJ  -4-  iH  CA 
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nOnOnOn  OnQnOnOnOn 


Oien'AC^.H  r-tONDNOO 

OnA)I>AJO  -4nOOnDO 

aJnOnOOia  OcO'A'A'A 

tONOensTi-l  OOiAsJiAO 

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t>iA>fstsf  :^\DiAiAnO 

i-li-lHHi-l  r-liHcHAtAJ 

stmAjstiA  r-momto 

oncoonco:^  ocnOAjoN 

(Ac^rNjAjm  enNomtoco 

C^enHiAO  nOcoajOniA 

c^J-^lcococo  OQ^'AsT 

OnOAJOniA  HnO^JnOC-- 

tOONONONO  Hi-lAjensl- 

iH  rH  r-J  (H  rH  r-l 

•iH-^AJ^O  OsJONrHNO 

OjONvOOtO  nOC----40O^ 

•ONstCOO  nOiAsJcOC^ 

•OiAONr^  C^[><MAtQ 

NOsfOrH  NONDen>tO 

H-4rHiA  AJC^nDCOO 

ONCJnOO  rHrHAjeniA 

rH   r^  r^   r4   l-t   r-^   r^ 

rHtOQtOC-  stCOOsTt- 

tOONNOr^en  OnOiACoOn 

COsJ-eAAJC--  ON-OtOfANO 

OjQONrHNO  iHNOCOrvJtA 

nOsOiaonO  OvOnOC^nO 

r-i  rH  i-l  r-i  r-f  r-\  i-i   i-i  r-i   i-\ 

a    :  :  :  :  :  :  :  :  :  : 

o 

e    :  :  :  :  :  :  :  :  :  : 

a    :  :  :  :  :  :  :  :  :  : 

CO 

COONQrHrj  (A^fiANDC^ 

iAIAnDnOnD  iOn0\O>OnO 

OnOnOnQncTn  OnonOnOnOn 

HHHHH  rH  r-t  r^  r-l  r-\ 


3r4  fn  CO  CO 
CD  y-i   lA   rH 
ON   •4'  en   AJ   lA 


rH  nO  O  lA   rH 


O  fA  sj-  st   AJ 
-4    AJ   AJ   CT>    st 

st  lA  cr^  f3 


O  O  NO  li 
rH  rH  lA  r 
At   AJ   AJ   r 


St  eA  St  :4  lA 
lA  lA  to  O  eA 
st  rH  lA  r\J  st 

C^  to  O  Al  fA 
O  OD  lA  At  O 
rH  O  On  AJ  nD 

CO  rH  AJ  t>  "A 
C>  st  AJ  00  rH 

C3N  CNJ  fA  AJ  C> 
AJ  O  COO 

•rH^NOC^  -4'AIAC 

BcNONrHrH      aN-4sro 

•OnO^IA  CNJONIAU 


I  L^  ^-i  -Jj    r^  rn  r-n  V  I  "i  ^ 
^[>-4-C0    tOCJN'OC^.H 


I>  rH  [>  rA  AJ 
st  NO  st  lA  to 
CO  lA  On  O  st 


rH  -O  C-^  to  \D 
r>  C^  lA  ON  O 

o  st  <n  NO  st 


[--  rH  st  O  r 
NO  On  >J  c\i  r 


rH  C--  On  CO  t 

■A  CN  NO  rH  f 

lA  ND  st  lA  u 

AJ  On  On  AJ  0 


CJN  NO  AJ  to  AJ 


lA  lA  OJ  O  t^ 
nO  nD  sj  AJ  [^ 
-4-  AJ  r\j  rH  lA 


COO»OrHAJ  tn-*iA\0^- 

^AiAnOnOnO  \O\OnDn0nD 

OnO*OnOnOn  OnOnOnOnCTn 


o  <v 

c  m 


s& 


o  c  d 
^  B  •-[ 

P<  O    Pi 


i^S 


Business  Returns/1967  •  Historical  Summary 


375 


to  <n  !>  'O  o    tMOcor- 


iO-jDOOCM      -J-OiCM^ 


m  m  \o 
in  m  rn   t 
a>  c^  o> 


c-  -^  ^  f^ 
in  >}  i-i  iD 
in  CM  fM  rn 


>t(nOO      -O      OCMinCM 

rA  to  -i  a  tM     t^mmr-l 

iQinO      'lA      t^vDQOrH 


Sf-i  U-,    •CM  ni  o  m  r-i 

lAOxoJcn  CMtOvOO 

rHmo^    'O  otocnto 

nt^u-i         -4  ->i-iA\DC^ 


H    CM   r 


<M 


•  O'    C--  a*  CM  o 


H   ON   O  O 

in  >£i  to  o 
(^  -f  tr\  \0 


CM  r-  o 
r\j  CM  'O 


n  [^  so  t^ 

■0  CO  t-  1-1 


3  — 


I   tfl   at  ■-)     c^   (0   aJ   cfl 
-  C  C  ■"!»      -  C  G  C 


C)   at   as   to 
^-^  a  C  C 


•  vD    •    •  c;  in    *    ■    • 

Cdr— lOjCOO  ^     tH     a     iO 

.    CM     .      .   C3\  CM      •      *      - 

c-cc-  -cac 

m            CM  CM 


oStOaJW     OnJOJffl 
•  CM    •    •  £1    fn    •    ■    ■ 

3-.CC-   ^CCG 


p  U,  O  O^  -*  C; 

J  o\  m  CO  CM  o 

^  [>  o  C-  en  m 

o'.  a»  ^  CM  o 

fM  ^  m  vo  t> 


a  CO  nj  nt  CM 

•  H  •   ■  CM 

:  -  G  G  - 


-  tr-  fM  ■  -.J-  to  a^  o  c 

CdtOr-ioJCM      CMU-lrHO 
•  OJ  -4-     'to      O^  \D  (M  0 


aa 


•   CM  O 

m  t^  CM  c- 

■!S;§ 

3SSS 

rH   CM   CM   rH 

|,    «Oj 


?i  21 


.  a>    CM    •    •  "-f 

i   oJ  O     cji    cd   a)  vo 

■  CM     O     •     •  C- 


as   nH 

110,149 
132,746 
126,985 
160,994 

as! 

42,170 
40,522 
58,730 
56,883 

ia 

H     •      •  --J 

.   CM      • 

(d  CM    « 

•  to 

m  td  d  a 

ls£^ 


■    0^ 

O  .H  fM  O 

rH  CM  CM  O 

CM   [> 

•   O   CO     •   O 

d  CM  O   (d  IN 

-   ^  CM      -to 

3     -■    "  r;     - 

O  CO 
t>   OJ 

CM  -4- 


S  CM  CM   0 


O  O  to  o 
m  00  to  o^ 


CM  fM  C 
CM  CM  K 


CM  C^  ■£!  sD 


C^-  CM  m  .O 
CO  CM  CM  CO 
t^  -4"  -I-  >f 


^D  m  to  O 
<^  m  CM  ON 
CM  t-  m  H 

vo'l>o''u-i 
CT>  O  fM  CM 
CM    ■-!  CO    r-i 


■   rH  O     ■   CM  .H  C-  O"  r- 

aO'CMcoo  cMr^cMr^ 

.  CM  sO     ■  m  C^  -.*  (M  '£) 

n     "    -G     ■■  -    -    -    - 

to  0\    to  CM  CM  CM  -t 

-^  m  r-i  vt  CM  -J-  to 

(^  -4-   ■£)  CO  c^  C5  o 


Ss|: 


CT>  -4  C^  [> 
C^  IM  ON  \D 

CO  p-  a>  ■£) 


CO  ^ 

CM  -C 


^  0\  <T>  ^ 

fH   CM 

CM 

•  to  •&     ■  Nt  CM  CT>  rH  cy\ 

(OrHfMidC^  CMojCMCM 

.   -4-  (M      ■    O  ■£)   Cr>  C^  (M 

C--G"  -.^^~ 

to  m        r-i  \D  m  o  CO 

\o  <-\        m  n-i  c^  >  CM 

mo       in  -4"  >t  -4  m 

rH  CM         Ol  CM  -^^  -^^  m 


•  -4-  >  •  -O  O  OJ  M  ■vf 

.   m  vD  ■   Ch  cS  O  sD  CM 

c;-.-.C-  ^--^ 

in  ^  O  CM  CM  to  -t 

in  -d-  0^  'O  H  ON  >D 

u-i  -}  m  'J-  CM  to  CM 

CM  -4-  in  vD  C--  P-  On 


G      -     -  _ 
CM   O         -J- 

vO  O        r^ 


■to      £>  to   ^  CM 


O   rH   ON  O 

S-4-   in   r-l 
a>  O  r-l 


D-  CM  {>  c^  ^ 
CM  OJ  H  CM  CO 

O  fH  CO  ON  O 


m  m  -4  CO 

CO  O  [-  (M 

in  -J  CM  o 


N,H-4-[^0  NDCOt^ 

jincMOCM  oooc^ 

DCMOCMC^  HC^CM^a 

rMrHCMCM  cMfM-l->f 


-HCMC^CM      ONCMtMm 

^cMC^to-4'     ONC-mvO 
f  ir\  \o  ••o  ta     ay-  r-i  '-\  r-i 


eoocMvOCO  -^■■'t'nNO 

-j-o-rHinH  c3c-oin 

ONiHCMCMCM  (jNOr-fOJ 

cMinvDcoto  C^CMCM^^ 


■»c^-4-c3Nm     tomNOC^ 
^f-^  cy  CM  CM     cm  >t  >!■  "A 


U-iCM-fC^QN      OC^u 

aNtO^DOON        -4^1 

CMCMinc^E^      O^^ 


i-l-^COOH        r-l-4-ONr-t 

•£>  r>  r-]  ci  o     cjNinvDCNj 


c^  OJ  m  CM  -!■ 
[>  ii-\  m  to  ^ 

[>  CM   -J-   rH  ^ 

^  CM  ON   C- 
m   CM  H  CM 
O   >0  H   CM 

oi  CM  CM  -4-  m 

O  ON   CM  CM   rH 

H  to  t>  nD 
C-  ^  O  ON 
^f   r-l    rH    t> 

to  O  r^  O  CM 
CM   'O   CO  OJ   t-- 

m  -03  ON  CO  rH 

CM  C^  a-  On 
rK  nD  to  rH 

CM  CM  ^  CO  m 

rH   ^0  O   H 
rH    ^   nD   rH 
rH   rH  rH  CM 

H    rH   rH    rH   rH 

m  in  Ti  CM 

to  ON  D-  ON 
CM  CM  -4-  -4- 

\D  CM  O  On  ON 
rH  rH   m  OJ  OI 

r^  -O  CM  to 

-4-  m  sn> 

S  -8 


o>i-    -m-tf  cooNONto 

•4-t5al'ntM  nOMonon 

C-CM     'CJNCM  Or-itOON 

■DCM         OO  0>CMMC^ 

tO^          CMC^  cMOrMC^ 

OJCM          u~i>D  [^COOnO 


OJ  CM  m  ON 

iH  -sr  CM  nD 


-4-  ^o     to  O  [>  r- 


C--4    •\0't  ONomto 

OJCMoJOO  ONvDtOin 

0-4-'HrH  ONOONtO 

c-m       totM  otMcMm 

(MCM        inc-  OOOtM 


rHCM  -ONtO  OCMCMU 
OONOJiflOJ  OOtOf 
mCO      •■J3CM      CMONONNl 


^  CM  CM  U 

vD  -4-  ON  r 


*  c^  nD  cm  >o  o  o 

a  ON  CM  in  CM  CM  tM 

■   CO  O  \0   1-1  -J-  •£> 

"  CM   H  vD  CM   oT'-' 

CM  -4-  >t  ^  tn  m 


li 


Nl  CM  O  ^  ^      ■4-  C 


f   H  O      O   On   ON  O 


t>[>iHiMOJ      U-i'DsT^f 
vDrH^inCJN      ■ONfONO 

omcMOsr     rMCM-4-Nr 


N  -4-     r^  t>  >±  in 

■]   H       CM  CM  -4"  CM 


i>   CNJ   rH   On   to 
in  H   ^D   vD   CM 
-t  O   sf   vO  to 

61,613 
86,505 
75,863 
101,047 

CM  ^  a«  >0  CM 
CM  -H   CM  CM   ON 

rH    H   CM    nO 

S  CM  m  o 

Ss 

CO  OJ  OJ 

g:sas 

^  00  CO   [> 

^  Em  ^5  fn 

>!■  m  nD  m  £> 

O  to  C  O   CM 

O   nD  to  to 
-4  'J3  iJD  O 

^  (M 
CM  CM 

3S^ 

f;Sgg 

li 


•    CM  CM      C-  (M   -D  O 


-4-  O      O  ■<»  CM  to 


CMO      -nOC--      COOn-JC 

>oj(do-4     inc-tM- 

cMt^     .CMnD      O'JJtOC 


>jrM     -ONO      COCOrHC^ 

CM^^cdcom     too>ONCM 
in-4    -cMc^     cMcncMO 


•4-  nO  OJ  n-1  cm  c 


■n  [>  to  yD 
in  in  lO  c^ 


■  O  CM  ^  r 


H  On   rH  nD  to  O 
C^  ^D   CO  -4"  <-■  ~ 

^  m   —  " 


■£>  t>  C^  [> 


■HO)   3  ~ 


-4-C^OrMC^  Otoou 
inHinCMtO  rHrHrHU 
OOmvDUM      O   r-t  ^  1 


\   rH   CM      CM  -4   CO   [> 


[--C^cMiAnO  r-i'OsTNf 

r-iONHinND  oic-mo 

OONinc-i-i  iaconOjd 

tOCJNOolC^  CO-^-CMOJ 

'J^lnoJO^'0  oJt-cor- 

.HCMiAinCO  OOrHCM 


CJNHC-CMtO  ONrHOC- 
lAincMlAO  OiAOCM 
CMCMCMiHtO      ^CMOON 


^cMcMr^cM  oj-4c~-c^ 


-J-  CM  -4-  r 

B\0  lA  r 
OJ  OJ  vj 


to  CM  ■£!  O  H   Or 

i>  c-  m  H^  sT 

o  <o  a  id  •-{ 

CM  O  CM  O  CM 

r-)  lA  CM  'O  CO 


-4-  m  CM  ON 


N  nD   C--  CO  on  O 


CO^O^^O  nDC^^OCM 
OC^CMnOCO  -4->Jt^CM 
•4-sl-'Ol>C0      Or-HCMCM 


l-^O^C^^^CM  CMrHCM^ 

CMC^-fOCM  r^rHfMiS 

OC^-JOH  CMinONP" 

ONr-mCOcM  CMCMCT^CM 

ON-HC^OCO  tH-JOm 

■-t  -t  ^  to  o  r-i  -^  a^  ^ 


HCMm'OON      D-r-lCM-^ 


O    C^  03   0>    r 

OJ  O  vO  -4-  c- 


1  CM  -4  O 
0  C-  CM  CO 

Doom 


H-DUMtJNON  OcMC^ON 

■N»0n-100  ONCOtOCO 

-^tC-CJNON  CMrH^ON 

Nini-HC^-4-  Ot^(J>cM 

■^tOr-lrHm  rHtHONC-- 

^.-^^D^cM  r-itMCM-o 

^CM01CMCM  -4-iAyMNO 


lAOmcMtO      '.DCMCOON 

CJNincT>t>ND     1— ito>£iin 

C--4-CMCMCNJ      -4HtO>t 


-j-NtmiANO    r-cocT'O 


1A-4-40CM  [>(MOn.-I 

OtOrHOJ^O  ONOtO-4- 

COCOvD-Om  OnDCOnO 

iDr^>tooNO  oomcM 

rH(JNC.->0  COC-ONnO 

^f-^-vOC-ON  Or-IOJCM 


]  vo  CM    in  o  r 


J  -4-  .O  f 

J  CD    nD   r 


in  CO  o'so  to 
to  O  v0,0  to 


CMC^[>CMO       ^DCMC-^D 
CMOD-tOm      Or-tOION 

coorM-4-m     vooncmco 


C--OaNtJNrH  rHOC 
CMONOJCOCM  OOC 
rHOJOJCMO        OnOnJ 


OnOnDCMC^  O'-JC-CO 

S^c^ino  iacmcmnO 

ojc-rHvD  \Oinc-in 

H-4'inCOCT>  <-IOJrH^ 


H  CO  r-      iH  o  o  m 


da 


c^o^^oJ^M  -tmioo 

in\DvDvO^D  nDnDnO\0 

OnCJnOnOnCJn  CJN(3NtJN(JN 

rHHrHiHrH  rHrHl-l--l 


ONOnHCMCM      ^lANOr- 

mvOiO^^     ^,OnD\Dno 

QNQN^ONON      OnQnOnOn 


ONOrHCMCM  -.tmNDC- 
U-inDnDnOnO  •OnOnDnO 
OnOnCJnONON      CJnOnOnOn 


in  no  nD  nD  nO 

ON    O    0>    ON    ON 


CTnOiHOJCM  -J-iANDr- 
iA'OnO'DvO  vOnOnO^ 
CTnOnONOnOn      ONCnCJNON 


ONONO\CrNCTN         (JNCTNONC3N 


376. 


Business  Returns/1967  •  Historical  Sumnfiary 


rHor~-cM    t>(nc^c-- 

mC-'AaJtO      OCMTOCT* 
rHOivO     •'A      lAi-lCJ'^D 


^a5QJ■J■     fncocT>'£i 


o\     lA  CO  rn  O 

rH      CM  <M  (n  en 


vD  O   00 

gas 

!3 

to 

r\   rH   rH    CJ- 

CM   rH   CO 

>o 

rH 

O    U-»    C-   rH 
lA  SO  fn   lA 

tn  ni  c-  o\ 

33S 

H3s 

ssa 

O   ^0  f'n   -A 

•-J--*tnfflrH         r-i    -^    --f    \0 

fniA--r    -r-    c^cMr^<^J 
o^Acn      tn    »D>Ao\o\ 


cooo    ■«>  OrHOcn 

lA^C-aiA  -.JrH-NfC^ 

O-^iA     -O  rHiAt^cn 

tnto>o      o^  mmo-o 

lA^OO^           rH  -*00^0 

rH  rH  CM  CM  en 


3    -^ 


•  c^    ■  •  to  to 

a  -J-   a)  aJ  O  «rv 

.  en    ■  ■  ^  "A 

:    ~  c  c    -  -. 

IN  to  f 

lA  O  O 


G    C    C 


■  ^- 

0)  lA 

■  CM 


vD   0]   (d   0) 

.,  -Nf         •  ■  ■ 

-  C    G      ^       -  C    C    C 
CM      rH 
lA      •£> 


■A  »0  CM  CM 
lA  cn  00  >i) 
r^  [>  rH  c- 


'J-  en  c^  CM 
a^  to  r-t  ^ 

CO  -4-  CM  C^ 


tA  O  [>  00 
O  C-  y3  CM 
D-  CM  to   vO 


•  vO   ^       ■ 

a)  to  lA   a) 

•  vD  CO      •    - 
C      "     ■«  C     ->       -    - 


(M  -t  ^ 

^   -J  r 

CM    ■©  U 

r-i    rH  r 


•  '■O  St 

•  \0  CM 


O*  O*   "A  C^ 
C^  [^  O   CM 


\o    •    •  to    n    -    •  to 

■sGC-       "CC- 

00         Q    en  ^ 

CM  OH  en 


TO      .      •    lA 
£>    (d    «  CM 


g  CM    (0    Ol  \0      cn    Ol    < 


ta  ta    t)  -^ 


n    £0  -St 

^  c    - 


lA  H  O  CM 
C-  O  O  ■O 
-vf  O   00  >f 


(no      TO    to  to  CM  fn 


H  CM  CM  CM 


TO  CT>  C 


-^   O  (T^   CM 
en   CM  Ti  lA 

t-  TO  C-  H 
0»  O^  O   'O 

.  en  "A    •  c^ 

;^:^ 

TO  ^  -*  m 

■o  t- 

c- 

■!S;t 

TO  CM  >0  'O 

^   >A 

CJ*  CM  ^  TO 
TO  r^   O  CM 

O"   CM 

'^ 

rH 

rH  CM  m  cn 

■  en  en 

•     O 

CT.  >J-  lA  c^ 

^  ov  c^  "A 

■  tr-  vo 

en  en  CT-  ^o 

Sen  ■>!■  tf> 

IJi   CM 

■J3 

rH 

rH 

rH  AJ  en  en 

■go    g :: 
H  g  g-8 


•  rH   CM     ■    !T>  CM  -4-  CM  TO 
dt>CMCl)0  rHOCMC- 

•  O  -J-  -CO  ON  lA  >i-  H 

3--G-  ,-,-. 

rn  m       CM  TO  rH  Nf  tn 

rH  C^    CM  -^  MD  C^  CM 

lA  to    •-{  CD  rH  lA  lO 

O  rH    -O  CT>  CM  CM  lA 

•-{   ,-1          .-i  rH  CM  CM  CM 


>  TO          0> 

>r  lA      TO 

0\  CM   CM  -4- 

•    v£>  CM     •   a>  O   CM   C-  TO 

(d'A'AatvD  -sfyDOtM 

-   -4"  CM     •   TO  \0   C-  TO  -* 

C-.-p;«  ,_^^ 

TO   -J^          CM  0\  O   'O   vD 

CM  -J-          lA  [^  rH  CTi   a* 

lA  -J-         en  CM  lA   rH  en 


O      \D  TO  O  TO 


OC^'AC--ro  CMenO>0 

OOCMOai  lAOCOO 

CJ\   'f   '£i  U\   \0  lAiA'OO 

vDTOO^OCM  en-.l-'AA 


\  C-  r>      \0   rH  C 


O  [>  TO  O  rH 
[>  CM  TO  CT>  C? 
a>  -4-  00  lA  rH 


CM  £>  O   C-- 
lA  CM  en  00 


rHrHrHOJCM      CMenenm 


•^  ■£)   C--  TO  O 


C^->tCMiA[>  OrHCJ'O 

S^DTO\0[--  vD\DvOen 

v01A[>vX)  ^i-Hr-ITO 

A\0TOa^O  -nTC-TOO 


^    ca  -H  a    u 
C   0]   a  "    « 


>f(nrHCT*rH  Or--J-CJv 

CMCnvOTO'O  CMiAC-iA 

r-TONDCr>0  OiAJ\DiA 

-^rH^r-rrHO^"  CyOOJO 

lAiArHCMCM  -i--*CMrH 

rHrHCMf*^en  -J-iAiOC- 


lA  O  O  TO 
tn  CM  CM  O 
r-iO    ■>£>   Vi 

CM  C^  O  rH 
O  CM  O  [> 
CM  CM  en   CM 


[>CJiiA     -C-      OTOOCM 

ocniAaJrH    CM:^-^:^ 

vOt>cn     '"A      ONCDAcn 


cnAC-'CM      'AfM--J-l> 
TOiO^tOCM      NOTOrHO 

Oen^    -en    torHiA->r 


lA^QiAJDO       ->i-rHa>C 

c--av^cM'0    cn^OrHC 

>DCMiA[>fn      CMCnONC 


CM  uD  O  sD 
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CM  CM  en  --1- 


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156,330 
842,049 
456,503 
971,630 
433,793 

337,820 
904,288 
154,692 
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f  cn  r-l 


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lOr-ONiACNj  >ocjN(^t-- 

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ON  ON  ON  ON  ON 


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ONONONQNON         Cr*ONON^ 


Business  Returns/1967  •  Historical  Summary 


377 


■o  O  m  CM 
CM  r~  o  vo 


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COD, 


3  a;  -p  <u 
:  -H  w  CO 


m  0)  P 
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378 


Business  Returns/1967  •  Historical  Summary 


c 

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NO  ON   en  cn  TO  TO 
rH            r^   CM   CM    rH 

NO  <A  fn  lA 

t>  st  en  O  to  cn 

rH  -^  sf  LA  ON  ^ 

•o  NO  ON  ^^  "n  lA 

rH    rH    rH 

O  TO  5  ON 

■A   0»  rH  st 

O  TO  «-!  o  en  ON 
lA  r-  lA  -4  O  CM 
en  [>  kA  oi  st  en 

TO   NO  tn  lA 

m  sr  -J-  -4- 

ON  -4-  rH   f^   O  TO 
-4-  lA  .JD   I>  TO  t> 

TO   >t  Ol   CM 
H  AJ  AJ   OJ 

■A  TO   CM   O  st   O 
CM   OJ   en  sf  -4-  sf 

<: 

S 

1  i 

■^ 

to  CM   «D  -O 

cn  lA  o  o  ON  o 
c^  o  c^  rH  rH  5; 

TO  l>   lA  -1  ON   O 

CNJ   C^    CNJ    \0   CnT  nD 
O  TO   O  lA  rr>   nD 
TO  OTO   "O  ^   O 

rH   CM  nD  O 

nO  CO   nD  TO  O  O 
lA  O  C-  en  O;  en 
NO  TO  rH  sr  O  ON 

lA   lA   OJ   >!■ 
lA  lA  ON   ON 
rH  lA  O  en 

St  fn  en  lA  en  CM 

nO  O  CM  en  St  rH 
[>  vO   en  ON  CO  lA 

in  en  <n  OJ 

cn  [>  en  TO  -4-  CO 
en  cn  lA  o«  en  OJ 

t>    t^    sf    NO    NO    ON 

iBs 

lA  en  TO  AJ  AJ   0> 
M3   0>  Ov  ON   LA  NO 

o  nd  c-~  o  en  lA 

rHCO  nD  tn 
C-  C-  CO  o 

TO   O  CM  ON  O   O 

338S 

CM  Aj  en  m 

en  OJ  to  rH  :^  c- 

lA  ^  ^  en  TO  sf 
m  en  en  en  en  e^ 

l>  O  OJ  H 
CM   CJN  NO   lA 
en  en  St   -A 

rH  CO   NO  cn  NO   MD 
lA  TO   \D   lA  O   O 
nO   r^  TO   ON  rH   OJ 

rH   rH 

CM  en  CT>  lA 

TO  CO  en  [^  OJ  %D 

z 

o 

nO  ON  rH  rg 
rH  H  CNJ   fM 

^  O   ON   rH  'A   O 
OJ  CM  CNj  n  c^  cn 

TO  0>  O  O 

n3;2ia5S 

< 

0) 

Sg 

Si 
1^ 

1a 

(^  vDiA    ^O 

c-  t>  m  i>  no  NO 

en  sr  AjiA 

OTO  rH  O  en  en 
AJ   rH  O  O  AJ   rH 
sf   en  ^-  NO  O  CM 

ON  TO   lA  ON 
nO   O  lA   rH 
TO    O   LA   rH 

en  [s.  rH  lA  O  C- 
O  «0   en  rH  ON  Q 
lA  rH  O  O  NO  iO 

en   lA  ON   O 
Nt   Cf  en   rH 
■£l   St  O  O 

AJ   O  CM  nO 
lA   ^0   ^  nD 

TO   >A  lA   nD  cn   OJ 

cn  ON  cn  o  CO  [> 

rH  [>  NO   ON  TO   lA 

-t  NJ?  oT  rM  en  sf 

en   rH  "-N   [>   CM   O 
[>  TO  TO   ON   rH  CM 

rH   rH 

■A  sf  O-   O 

lA  OJ  ON  en 

NO  TO  LA   CM 

ssssss 

TO  no  m  [>  ON  NO 

C^  ONiA   TO 

-O    NT    rH     NO 

to  O  CJf^ 

C^i  ^  vO  lA  C^   ON 

CM  Nt  to  CJN 

C^  to  lA  O  On  sf 

3   ID   [>   [> 

ND  A)  O  OTO  en 
st  sf  lA  en  rH  l> 

TO  to  TO  TO   On  TO 

ON  r-TO  cn 
CM  CM  en  O 

■A  A)TO   LA 

TO  NO  CM  ON  cn  st 
rH  tn  On   r;  m  CO 

•4-  O  ON  O  en  ON 

TO  O  ON  O 

OJ  en  cn  LA  M3  t> 

H  rH  rH  H  H  H 

s 

o 

CO 

"si 

tm 

-0     -s 

S  i 
li 

^ 

in  eg  ^  "A 

K   nD  O  CM 

-J  to  TO  O   CM   [> 
to   H  O-  CT>   rH  it 
rH  TO    ON   lA   fn   f^ 

sSi^ 

ON   O  CM  ON   ON   lA 

ssssss 

CD  rH  V^  ^ 

OJ  en  m  t; 
m  en  ON  o 

TO  sf  nD  nD  lA   LA 
CM  cn  LA  st  t^   rH 
[>  -^  ON  t>   H  >A 

S  oSra 

OTO   nC   -st  TO   0> 
st   On  TO  nO  en   ON 
1>    LA    cn    NO    rH   st 

«0  en  TO  O 

lA  TO  NO   O  lA   CM 
NO  ON   rH  lA  rH  NO 
O  TO  O  C^   OJ   ON 

rtggK 

nO    rH   nO   CNJ    U-l  TO 
m   C~  O   lA   CM   ON 
O  ON   sr  ON  -t  U-. 

CM   NO  CM  TO 

[>  sf  TO  lA  [>  sr 

NO  CM  [>-  en 
en  rH  nd  en 

(>-  TO  O  ON 

H  ON  OJ   OTO   O 

lA  O   LA   CM 
t^   rH   LA  NO 
■A   NO   rHTO 

f;   Cj   tj   j-jg   CT. 
TO   1>   (JN  NO  CO   NO 

[-  S'oj  a> 

sf  CM  to  M3 

LA   ON    NO    O   [>    -4 
C-  cn   CM  ry   C^   On 
NO   CM   O  Nd  So   TO 

8 

lA   O  f>  NO 

vO   vD  [>  [>  CO  ON 

Al    At   en  en 

St  lA  si-  lA   lA  vD 

■A   lA  NO  NO 

[>  [>  Ds.NO  TO  C- 

CM  CM  CM  en 

en  r-  o  NO  rH  lA 

en  en  sf  st  lA  lA 

lA  M3  O  en 
CNJ  (m'cm   OJ 

en  lA  NO  o  O  en 

o 

o 

11 

■H     QJ 

Is 

li 

fM 

ON    U-,    ON    CN 

lA  r^  TO  C^  Nf  [> 
TO  ON  O"  CM   NO  -4- 

tn  [>  rH  r-  tn  u-1 

ssSS 

l>   O  TO  lA   '^   rH 
rH  Cr>   rH  -J-  -^  r-l 

ON  lA  TO  m  o  fn 

lA  en  «o  [^ 

Ov   nD  TO  t> 
AJ   O-   CM  lA 

r-  lA  en  -t  o  ^ 
lA  TO  TO  O  r\j  -4- 
oj  O  en  en  ON  4 

lA  lA  CO  i> 

NO    O  CM  cn   CM   NO 
On   rH  O  rH  TO   en 

CO   ON  ,0  TO 
t^   ~St^A  st 

NO  n6;on  -3- 

?5S-|3S 

cn  en  en  en 

ON  LA  tn  rH  rH  en 
CM  m3  TO  r^  ON  O 
TO  C~  On  TO   CM   lA 

to 
O 

o 

tn 

H 

ri'sf  O  c^ 

O  CO  On  rH   O  On 

sj-  \0  ^  o 
lA   o  rH  t 
st   ^D  CM  O 

t^   CM   lA  vD  in  «"! 
C^   ON  nD  to   O  lA 
ON  ^  ON  rH   CM  TO 

ON   vO  TO  lA 
AI   On  C5  rH 
NO  TO  sf  \D 

u-\  CO  QN  en  ON  sf 

lA  -3  O  O  CO   LA 
ON  sj  t>  ON  TO  O 

rH  nO  en  C- 

rH   ^0  M3   -O   O  TO 
r-I    ^0   O   ON    LA    CM 
en   ^-  C^  nO  CO  TO 

nD  cn   rH  ON  en   lA 

^0    (N    AJ   tn 

lA  tJN  TO  O  -4"  ^ 
i-t  r-i  r-i  r-\ 

•n  m  ■4"  >A 

lA  O   lA  [^  to  TO 

<^<^g^ 

rH  CM  CM   r-(  en   OJ 
rH  rH   rH  r-l  rH  rH 

tO    rH   OJ    NO 

OJ  cn  m  en 

st     5    ^    "A    NO    NO 

(T^  ON  en  CN  [>  NO 

O    rH   LA   O   lA    C- 

en  -4-  st  >A  in  lA 

S  i 

li 

OJ 

CM  ^  On  -J 
S  TO  ON  3 

AJ  ;vt  f^   Al   [>  CM 

NO  CM  O  -4" 
\D  nO   CM  lA 

ON  <A  -^  st  NO  O 

Al  r~  e^J  C>  rH  C- 
O  en  st  CM  nO  en 

rn  »A  lA  Al 

en  lA  c-  t- 
nd  TO  o  c^ 

O  t  H  !>  '^  •^ 
St  b  S  TO  lA  OJ 

-4-  en  Al  O  en  t^ 

lA  O  C^  to 

O    rH   st  -J 

en  St  .nc- 

st   -O  st  TOCO  ON 

K§a3 

NO  ON  m  CO  rH  (n 

oc 

00   ON  rH  [^ 
t^A   ON  n  [^ 
n    O   H   rH 

lA   CNJ   ON   O  D-  to 
CD  ^  ^   <D  r-iU^ 

<r\  t-  t>  ■■O  ^  <r\ 

tn   C--    CNJ   ON 

ON   y3   On   -J-  -t  nD 

OJ  ON  rn  lA  NO  rvj 

rH  en  ON  CM 

ON  >A  St   pj   ON  ON 

ND  ^  (J,  rH 

u-N   rH  TO  st 

"^  to   rH  sf   0>  rH 

Sass 

sf  M3   ON  TO  O-   CM 

en 

g 

lA  NO  0»  f^ 
[>  TO  to  TO 

On  93   nD  -J-  NO  Nf 
rH  rH  rH  r-i  r-i 

Cn   en   sf   lA 

nD   >   vD  r~  TO  ON 

O  O  O  OJ 
rH  rH   rH  rH 

CM  en  en  CM  St  en 

rH   rH  rH  rH  rH  rH 

TO   (M   CM  C^ 
CM  en  m  en 

H  lA  ON   NO   en  CO 
st  ^  sf   LA  nD   nO 

ON  en  H  t> 

t  ON  st  st  rH   O 

O  CM   NO  rH  C-   ON 

a 

rH 

rH  O  NT  nD 
TO  OJ  r-  TO 
n  rH  lA  OJ 

3£f5§SS 

O  rH  lA  On  C^  C^ 

ssas 

en  lA  o  to"" 

rH  CM  ON  lA  ON  sj- 
rj  en  lA  t>  t>   CM 

t>   O  t>    rH 
rH  rvj   rH  en 
r-l  ON   O  l> 

OJ  OJ  cn  en" 

rH   rH  rH  r-i 

a>  TO  t^   lA  rH  rH 

en  i>CQC0  en-d- 
LA  TO  -4^  rvJ  TO  -t 

en  St  St  en  sf  St 
H   H   rH  rH  rH  rH 

sf  NO   en   C> 
TO  CM  cn  C^ 

st  ^o  st  sf  cn  o 

O  ND   enTO   I>  TO 
NO    st    rH  C,J    tn    rH 

NO  r-  CM  TO 
CJN   ON   nD    lA 
nD   CM  TO  lA 

On   Q  H  ^  CM   en 
st   O   Ml!   OJ  sf    OJ 
H  CO  ON  ON  Mi   O 

o 

Ov  t-  -J-  Ov 
ON  O  rH  rH 

S   C\J  C^   CM  nS  n 
CNJ  f^   t^  -J-  -J-  lA 

a-  NO  CM  cn 

■A  NO   C^  to 

°^§332 

O  NO  lA  cn 
lA   lA  vD   C^ 
rH   rHrH   rH 

TO  TO  TO  TO  TO  <?i 
rH  rH  rH  rH  rH   i — 1 

H  rH  rH 

r-i  rH  r-\   rH  rH  rH 

s 

1 

> 

0) 

•z. 

CJ> 

5 

Q         .      .      .      . 

::::::      a 

3    :  :  :  : 

5    :  :  :  : 
^    '  •  '  • 

\0   nO   nD  nO   nD   nD 
on    on    on   on    on    on 

H  H  H  H  rH  H 

lA  -A  \S  3 
ON  ON  On  o\ 
rH  rH  rH  rH 

\0   ^O   ^   nO   nD  nD 
ON  On   On  On  On  On 
rHrHrHrH  H  rH 

ON  On  ON  O* 
rH  rH  rH  rH 

NO  ^O   NO  NO  nO  nO 

ON    ON    ON    ON    ON    On 

rH  rH  H  rH   rH  rH 

SRSS 

ON    ON    (T-    ON 

rH  rH  rH  rH 

NO    lO   NO   NO   nD   nO 
On  On  On  On   On  qn 
rH  rH  rH  rH  rH  rH 

aasa 

nD  *D  nO  nO  nO   nO 
on    on   on   on   on    on 
rH  rH  rH  rH  rH  rH 

Business  Returns/1967  •  Historical  Summary 


379 


.a 
s 

1 
1 

i  ; 

is 

3 

110,291 
184,523 
530,399 
022,298 

559,069 
393,357 
171,667 
019,778 
990,041 
225,336 

NO   NO   r-   lA 

NO  O  -4  E> 
TO  C-   rH  0« 

NO  ON  rH  S   OJ   lA 

ssgg 

rH  CO  CM   (A  C-  fN 

802,230 
293,445 
989,266 
920, 698 

392,899 
617,538 
368,628 
036,325 
290,129 
078,834 

lA  m  -4  nO 

53rt?3 

H  O  <M  O  rH   tr 

OJ  TO  O   rH 
"A  TO  f^   NO 
sr  sF  TO  TO 

OJ   O  nD  lA  OJ  TO 

OJ    rH    lA    [>    O    ON 

u-V  to   ON  H  t>   st 

t>  O  nO  -4 

sgsgsa 

ON   b   st  O  fA  fA 

lO   O  sj  lO 

r^  r^  >M  r^ 

ni  r-i  i-i                 r-i 

•c  C^  t^  CO 

^^SPlUlPl 

lA   nD  lA  VA 

nD    nD   C^   ON    ON   O 
rH 

CM  fM   Ol  fM 

OJ  CA   (A  st  ^  st 

f\J    C^   OJ    CNJ 

tn  en  st  lA  lA  lo 

0) 

1? 
1? 

rH 

(M  a^  C-  CM 

Sa    lA    r^  rH    1-1  St 

rH  st   st  rH 
lA  lA   OJ  O 
st  O  NO  TO 

ssss 

I>   rH  st   lA 

TO  1-1  fA  m   OJ   lA 

fA  NO  fA   t-- 
NO  ^  TO   tA 
<A   rH  ON  r- 

ON  TO  (^    O  TO  lA 

CM  H  C-  rcj 

ON   O   fA  sf    rH   CM 

AJ  r-   lA  rH   lO  st 
CM   fA  st  lO  TO   lO 

lO  r-  st   AJ 

[>   rH   rH  [>  ON   OJ 

en  m  ^  \0 

to  <n   lA  fM 
CTn  >t   NO   o 

^  K  d  ^  53 
rH   lA  TO  (M   ON  TO 

lA   in  t^   lA 

ON  m  NO  lA 

nO  TO  On  O 

H  TO   lA  TO  ON   CM 
TO   TO    OJ    rH   "A    OJ 
rH  OJ  fA  st   O  :> 

ON   rH  fA  st 

S85gS?? 

lO  TO  Ol  O  •4-  C- 

fA  "O  lO  OJ 

ON   rj  rH  TO 

A    rH 

•J?  to  e^  st  CM   rH 

c-  m  st  rt  AJ  m 

(M  tn  m  n 

vt  Nl-   st  lA   lA  lA 

rH  O)   OJ   Ol 

OJ   (A  (A  (A  st   st 

rH 

<-{  r-i  i-t 

rH  rH   H  OJ  rM   OJ 

a) 

II 

■0    —1 

5 

C^   f\I   nS  TO 

cn  St -i'-J■ 

lA  AJ   rH  O   NO  m 
TO  O   O  ON   lA  lA 
t>  AJ   cn  lA   rH  CO 

ON  m  [--  m  >  AJ 

OJ  O   NO   lA   [^   o 
TO  r^   fNl   rH  0>   rH 

■A  NO   C^TO  TO  on" 

OJ  ON  O  TO 

O  st  t>  On  m   OJ 

[>  C-   lA  fNj 

lA    rH   NO    m   rH   ON 
CM   C;   (^   O  nD  fM 
ON    O   NJS    ON    nD   O 

en   lA  On  NO 
NO  ^  O  NO 

r-i  r-t  r^ 

^g^   TO   ^  ? 
ON   l>  ^~  vt"  fA  TO 

NO  m  (^,  <>,  !>  nC 
CM  tn  in  -D  o  cn 

Ol  o  (A  ry 
en  CO  TO  AJ 

TO  [>  fA  O 

in  lO  c?en 

TO  Ol  TO  lA 

SSssaS 

cu 

3 
C 

c 
o 

1 

O    ON    NO    rH 

nF  3  NO  o 

rH   r7.-H  rH 

t>    ON    0>    NO    ON    'O 

rH  AJ  OJ  OJ   At  OJ 

fn  ON   rH  f- 

NO   rH  ON  CA  O  m 

J^^^S^R 

Ch    O 
O    to 

+^    U 

S8 

"0    — . 

rH 
i-H 

o  o  H  m 
c^  m  vo  n 

m  C-  ON  TO 

O  rH  On":^ 
vO   iTi   i-H  nD 
vD  sf  l>   lA 

•O    O^M   rH 
fNJ   rvj   en  tn 

(-1   lA  £>  O   TO  st 

TO    rH   rvJst    rH   O 
-4  On   rH  vO   O  CO 

tn  <n  sf  sf  lA  -^ 

st  O   O  NO 
OJ  ON  to  TO 
lA  st  -J   [> 

sj  TO  OJ  ON   O  C; 
O  rH  TO  NO   rH  O 

OJ  >0  ON  sf  o  rNj 

O  fNj  c-  o 
OJ   ON  rH  AJ 
t^   ON  OJ  C^ 

C^  O  O  TO  fA  O 

On   rH  P  TO 
CA   m  st   rH 

o  st  cn  TO  TO  t> 

lO  o  CM  m 

TO  OJ  lo  cn  o  nd 

NO  OJ   rA  TO 
H  NO  TO   lA 
lA  rH  :>  st 

Ss§i§§ 

ON   lA  On  st 

ON  [>  NO  st  u-i  TO 
TO   rH  fA   fA  TO   O 
C5  C^  lA  -4-  C5  NO 

TO   TO  lA   nD 
rH   st    OJ    st 

TO  ON   lA  rH  en   ON 

32ss 

st  cn  y~i  cr,  o  ON 

CM  C~-  tM  O  lA  H 
en  TO   AJ  TO   rH  US 

O    NO    A    ON 

■A  [>  [>  O 
rH   rH    rH   rH 

SSSSS^ 

ON  fA   in  nO 

C^    ON    ON    ON 

m  CO  (^  ON  NO  st 

O    O    rH   OJ    fA   en 
rH  rH   r-i  rH  rH  rH 

st  m  -4'  ON 

nO   C^  C-   £> 

ON  ON   3  rH  Ol  J^ 

NO  [>  lA  en 

st   CM  CM   rH   rH  OJ 

1 

00 

in 

■■H    0) 

Is 

"0    -> 

O   O  TO  >!■ 

(M  o  o  fn 

A)   NO   rH  O 

O  m   ON   AJ 
O  u"!  >!■  At 

AJ    tA    ^^ 

rH   ON   >t   St    NO    lA 
CNJ    CNJ    TO    fNJ     ON    St 

O  rH  t>  On  TO  -J 

[>  st  -J  O^'A   H 
AJ    ry   ^    rH   fA    ^o 

t>    rNJ    m  to    ON    rH 

TO    n    rHTO 

st   NO  fA  ON  -4-  CO 

fA  O  OJ   OJ 
m  st   nO  On 

■n  AJ  CO  c- 

st   O  r-   rH  TO  rH 

gSSSKB 

(^    rH   r-f   a^ 
OJ     OJ    ON    O 

en  NO  ON  st 

ON  nd  CNJ  en  NO  Ol 

st  rH  OfO  rH  en 

in  ON  lO  TO 

st   C^  ON  TO 
O   lO   O  nD 
tT>  TO  en  st 
M  r^  r^  C~ 

33;;BSp1 

t>  rH  CA  Ol  -}  m 

tH 

nO  fA   I>  ON 
0>   O  r-  On 
TO   rH  C-  lA 

to   O  O^iA 

rH  OJ   OJ  OJ 

u-i  fA  m  H  ON  Nfl 

rH  fM  O  >0   OJ  On 
OJ  Ol   OJ  fA   n   fA 

fNJ   lA   H  NO 

st   nS  CM   TO  TO   nD 

lO   rH  C-  m 

TO  st  tn  o 
[T-  tn  -O  NO 

CA  cy  CM  O  to  t^ 
TO  liS  m  st  nO  TO 

st  O   On   ON   lA  lA 

TO  OJ  lA  OJ  p^  m 
Q  m  o  o  o  CA 

NO   D-    rH  st   lA   st 

§ 

l-l 

NO   rM   u-1   «0 

rH  TO   ry  O   O  «-v 
nD   nD   I>  TO  TO  TO 

^§33 

rH  rH  rH   rH  rH  H 

rH  H  H 

AJ  fA  vj  nO   NO  TO 
H  rH  H   H  rH   rH 

TO  ON  r-  st 

in  fA  fA   CM   rH   fA 

> 

M 

Q 

si 

1^ 

ON 

>t  TO  ON  St 

C^  TO   O  l>-   lA  st 

nD    lA    AJ    St    ON    ON 
ON    OJ    fNJ    NO    nO    lA 

TO  m  NO   Al 
OJ   1>  fA   lA 

H   NO   AJ   t^ 
St   CA    AJ    AJ 

rH  m  tA  ON 

ON    OJ    Ol    CNJ 

rH  OJ  (M  AJ 

sssass 

O-  n5  TO  TO  H  st 

O  st  rH  fA   rH  NO 

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380 


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3  = 


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C^sf^ON  lO^J-ONiAiACO 

[>iA-}rH  ONNDrHiAOrH 

ON>JrHr-|  CONOrHtOCMCA 

AJrHfOO  'AC--rHI>AJ-4 

-4-AjOO  NOCOOC^r-IrH 

OnAJIAC-  QNAJiA^OfA 

r^r^C<iC^  A)   CA   fA   fA   ^   -4 

AtCOCpNO  COOaJnOcAOn 

>OCT->JrH  fACAiAOiAr~- 

rHOCDiA  rHOtO-^'OON 

lAfAiOO  O^C0iA-4JD 

AJNOCD-4-  C^ONfA^lAtO 

NOOONrH  (AsfOtOOOJ 

rHrHrHrNJ  AjrNJAJAJiTlfA'' 

AJONNOCO  OlACQrHAJND 

CAI>AJrH  AJtOC3rHAJ[^ 

O-C^OnO  CTn-^AJ-4-0n>O 

nOsJ-CAC^  lArA-4-NOrHrH 

OnCOAJIA  AJ-4->COrNJfA 

lAOrHO  NOCOOCDAjrA 

iAnOD-CO  a>-4tOOrNJiA 

r-t   i-l  r-i  i-i  rHCNJAJiAcAtA 

•4-a>00  (ACOONrHC^fA 

ONfAONrH  ONIAfA'CtAON 

AJrHlAIA  aN-4<-jlAON-4 

•4AJNOIA  sfiAoOtAr^ 

00-4-AJ  aiOaj'^Oc- 

fANDONfA  vO>Dl>rHNDrH 

fACAn-4-  stiAiANDNOl^. 


rHsfNOlA       AJ>rHOONrH 

SiAAJtO      AJCOONNfONC- 
t-OON      CDQOrH-JOONf 

AJrH-4r\J      ON'ACOtr"~iO^ 

iAnOnOC-      r-tOONOrHAJ 

rH  rH  r^ 


3,044 
3,460 
2,156 
1,101 

1,287 
1,504 
957 
1,177 
1,311 

m  0>  O  lA 
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m  CO  m  ^  o 
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1  ON  (A    lA  AJ 


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854, 
1,018, 

1,099, 

1,424, 

1,511, 

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f-l  r-i  r-{  r^ 

^  AJ    AJ    AJ   fA   fA 

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c-[>iAO  c^ocQC^cou^ 

nOaJOnnO  nOAJnOaI-4nO 

lAIACAAJ  A)N^rH^rNJ-4VA 


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CJN  rH  lA  nD  NO  r\J 
AJ   O  >!■  0>   rH  On 


C-[>NrrA      tA^i-lr 


S8  !^ 


H   AJ    AJ    C- 

nO  t--  O  O 

Kisisass 

lA  lA  -i  vB 
AJ   fA  n3   !> 

,437 
,980 
,806 
,851 
,560 
,351 

fA  H  >!■  H 

CO  AJ  rH  AJ  fA  O 
rH  rH  CO  NO  NO  C^ 
At   CA  fA  AJ   rH  fA 

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Section 


10 


Index 


*  Asterisk  denotes  textual  reference 


Active  businesses,   305* 
Adjusted  gross  income,   23,   305* 

proprietorships,    128-50 
Advertising,   305* 

Small  Business  Corporations,   219-22, 
232-37 

all  corporations,   247-60 
Amortization,   305* 

partnerships,    159-64,  207-12 

Small  Business  Corporations,   219-22, 
232-37 

all  corporations,   247-60 


Bad  debts,   306* 

proprietorships,   37-38 

partnerships,    159-64,   2U7-12 

Small  Business  Corporations,   219-22, 
232-37 

all  corporations,   247-60 
Business  deductions  (Total) 

See  total  deductions,   also  specific 
deduction 
Business  receipts,    1-20,   23,   306* 

proprietorships,   25-98,    104-50 

partnerships,    153-215 

Small  Business  Corporations,   218-37 

all  corporations,   240-304 


Capital  gains  (losses),   306* 

Small  Business  Corporations,   219-22, 
232-37 

all  corporations,   247-60 
Casualty  losses,  306* 

partnerships,    159-64,   207-12 
Changes  in  law,   305* 
Commissions,   306* 

proprietorships,   37-38 
Compensation  of  officers,   306* 

Small  Business  Corporations,   219-22, 
232-37 

all  corporations,   247-60 
Constructive  taxable  income  from  related 
foreign  corporations,   307* 

all  corporations,   247-60 
Contributions  or  gifts,   307* 

Small  Business  Corporations,   219-22, 
232-37 

all  corporations,  247-60 
Cost  of  depreciable  property,   22,   307* 

proprietorships,    119-27 


Cost  of  goods  sold,    1,   6-20,   307* 
proprietorships,   25-98 
partnerships,    153-204,   207-12 
Small  Business  Corporations,   218-29, 

232-37 
all  corporations,   240-83 

Cost  of  labor,   307  ' 

proprietorships,   33-34 
partnerships,    159-64,  207-12 

Cost  of  sales  and  operations. 
See  cost  of  goods  sold 


Deductions  (total),   312* 

proprietorships,   31-32 

partnerships,    159-64,   207-12 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 
Depletion,   23,   308* 

proprietorships,   37-38 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 
Depreciation,    1,  6-19,  308* 

proprietorships,   25-68,  77-98, 

119-27 
partnerships     153-80,    186-204, 

207-12 
Small  Business  Corporations,   218-25, 

232-37 
all  corporations,   240-76 
Dividends  received,   308* 

partnerships  (Nonqualifying),    159-64, 

207-12 
Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 


Employee  benefit  plans  (other),   310* 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 


Forms  and  instructions,    1967,   facsimiles, 

327-68 
Fractional  production  interest-petroleum 

mining,   23-24* 


Geographic  data, 

See  State  data 
Government  obligations  (Interest  received). 
See  Interest  received  on  Government 
obligations 
Gross  profit  (loss),    1-4,  308* 

proprietorships,  39-40,   69-76 
partnerships,    159-64,    181-85,   207-12 
Small  Business  Corporations,   219-22, 

226-29,   232-37 
all  corporations,   247-60,   277-83 

Historical  statistics,   369* 
proprietorships,  370-71 
partnerships,   372-74 
Small  Business  Corporations,   375-77 
all  corporations,  378-80 

Income  statements,   22,    152* 
proprietorships,  31-39 
partnerships,    159-64,   207-12 
Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 
Income  tax,   308* 

proprietorships,    128-50 
Industrial  classification,    1,   4,   6-20,   23, 

308* 
Insurance,   308* 

proprietorships,  37-38 
Interest  income,  308* 

partnerships,    159-64,   207-12 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 
Interest  paid,   6-20,   309* 
proprietorships,  37-38 
partnerships,    159-64,   207-12 
Small  Business  Corporations,  219-22, 

232-37 
all  corporations,   247-60 
Interest  received  on  Government  obliga- 
tions,  309* 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 
Inventory,    1,309'' 

proprietorships,   25-68,    119-27 
partnerships,    153-80,  207-12 
Small  Business  Corporations,   218, 

223-25 
all  corporations,   240-46,   261-76 


381 


382 


Business  Returns/1967  •  Index 


Labor,   cost  of,  307* 

proprietorships,   33-34 
partnerships,    159-64,  207-12 
Legal  and  professional  fees,   309* 

proprietorships,  37-38 
Losses, 

See  Capital  gains.   Casualty  losses, 
Gross  profit,  Net  income,  Net'profit 


Material  and  supplies,  309* 

proprietorships,   33-34 

partnerships,    159-64,   207-12 
Merchandise  purchased,  309* 

proprietorships,   33-34 

partnerships  (purchases),    159-64, 
207-12 


Net  gains  (losses),  noncapital  assets,  309* 

partnerships,    159-64,  207-12 

Small  Business  Corporations,   219-22, 
232-37 

all  corporations,  247-60 
Net  income  (deficit),  2,  309* 

Small  Business  Corporations,   218-37 

all  corporations,   240-304 
Net  profit  (loss),  2,   309* 

proprietorships,  25-114,   119-50 

partnerships,    153-204,  207-12 
Nonqualifying  dividends  received,   309* 

partnerships,    159-64,  207-12 
Number  of  busmesses,    1,  6-20,  23,   309* 

proprietorships,  25-150 

partnerships  (Number  of  partnership^, 
153-215 

Small  Business  Corporations  (Number 
of  returns),   218-37 

all  corporations,  (Number  of  returns), 
240-304 


Other,  310* 

Costs,  deductions,   employee  benefit 
plans,   income,   interest,  receipts 


Pension,  profit-sharing,  stock  bonus, 
annuity  plans,   310* 

partnerships  (Retirement  plans  etc.), 

159-64,  207-12 
Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 
Petroleum  mining,  23-24* 
Professional  fees  (legal). 

See  legal  and  professional  fees 
Profit, 

See  Gross  profit  and  Net  profit 
Proprietor,   proprietorship,   1-20,  21-150, 

310* 
Purchases, 

See  Merchandise  purchased 


Receipts,  total 

See  Total  receipts 
Rent  paid,   6-20,   311* 

proprietorships,   35-36 

partnerships,   159-64,   207-12 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 
Rent  received,  311* 

partnerships,    159-64,   207-12 

Small  Business  Corporations,  219-22, 

232-37 
all  corporations,   247-60 
Repairs,  311* 

proprietorships,  35-36 

partnerships,   159-64,   207-12 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,  247-60 
Retirement  plans,  311* 

partnerships,   159-64,   207-12 

Small  Business  Corporations  (Pension, 

profit-sharing,  etc.),  219-22, 

232-37 
all  corporations  (Pension,  profit- 
sharing,  etc.),   247-60 
Royalties,  311* 

Small  Business  Corporations,   219-22, 

232-37 
all  corporations,   247-60 


Partners  (Number  of) 

partnerships,   153-58,  201-4,  207-12 
Partnerships,    1-20,   151-215* 
Payments  to  partners,  310* 

partnerships,   159-64,  207-12 
Payroll,   4,   22,    152,   310* 

proprietorships,   25-30,   41-68,  77-98, 
104-18 

partnerships,    153-58,   165-80,   186-206 


Salaries  and  wages,   311* 
proprietorships,   35-36 
partnerships,,  159-64,   207-12 

Samples,   313-26* 

Section  761  Partnerships,  23,    151-52* 

Shareholders,   Number  of. 

Small  Business  Corporations,  218 
232-37 


Size  of 

Adjuted  gross  income: 

proprietorships,   128-50 
Assets  (total): 

partnerships,  207-15 
Small  Business  Corporations, 
232-7 
Business  receipts: 

proprietorships,   41-68,   119-27 
partnerships,    165-79,   213-15 
Small  Business  Corporations, 

223-25 
all  corporations,  261-76,   284-304 
Gross  profit: 

proprietorships,  69-76 

partnerships,    181-85 

Small  Business  Corporations, 

226-29 
all  corporations,   277-83 
Payroll: 

proprietorships,    115-18 
partnerships,  205-6 
Small  Business  Corporations,    1,  2,   4, 

6-20,  217-37* 
Standard  Metropolitan  Statistical  Areas, 
22* 

proprietorships,    104-14 
State  data,   4-5,   22* 

proprietorships,  77-114 
partnerships,    186-204 
Small  Business  Corporations,   230-31 
all  corporations,  284-304 

Taxable  and  nontaxable  returns,  311* 

proprietorships,    128-50 
Taxable  income,  311* 

proprietorships,    128-50 
Taxes  paid,   6-20,   311* 

proprietorships,   35-36,  77-98 

partnerships,    159-64,    186-204,  207-12 

Small  Business  Corporations,  219-22, 
232-37 

all  corporations,   247-60 
Total  assets,    152,   311* 

partnerships,   207-15 

Small  Business  Corporations,  219-22, 
232-37 

all  corporations,   247-60 
Total  deductions, 

See  Deductions  (total) 
Total  receipts,  312* 

partnerships,   153-80,   186-204,  207-12 

Small  Business  Corporations,  218-25, 
232-37 

all  corporations,   240-76 

Wages  and  salaries 

See  Salaries  and  vi'ages 


*  U.   S.  GOVERNMENT   PRINTING   OFFICE  :  1970  O  -  402-367 


eCES  NOT  Cil^CULATE