GOVDOC I /
T22.35/2:
BOSTON PUBLIC LIBRARY
3 9999 06315 989 9
STATISTICS
OF INCOME
1968
BUSINESS
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BOSTON PUBLIC LiSf^ARY
GOVERNMENT QOCUMENTS OEPARTMENT
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Internal Revenue Service
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Publication 438 (1-72)
iL COLLEGE
Ml -'6 1972
LIBRARY
)SlTORY 56
Publication 438 (1-72)
Price $3.00 (paper cover)
Stock Number 4804-0478
Library of Congress Card No. 72-603340
Suggested citation
Internal Revenue Service
Statistics of Income — 1968, Business Income Tax Returns
U.S. Government Printing Office, Washington, D.C., 1972
Statistics of income pubiications 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 1969 (426 pp., $3.75)
Zip Code Area Data, Individual Income Tax Returns for 1966 (96 pp., $1 .00)
Corporation Income Tax Returns for 1967 (250 pp., $2.25)
Corporation Income Tax Returns for 1969, Preliminary (35 pp. 35c)
Farmers' Cooperative Income Tax Returns for 1963 (64 pp., 40c)
Fiduciary, Gift, and Estate Tax Returns filed during 1966 (114 pp., $1.25)
Personal Wealth Estimated from Estate Tax Returns for 1962 (103 pp., 65c)
Foreign Income and Taxes Reported on Corporation Income Tax Returns
for 1962 (263 pp., $2.00)
Business Income Tax Returns for 1969, Preliminary
Publications in preparation
Business Income Tax Returns for 1970, Preliminary
Corporation Income Tax Returns for 1968
Foreign Income and Taxes reported on Corporation Income Tax Returns
for 1964, 1965, and 1966
Individual Income Tax Returns for 1970, Preliminary
Estate Tax Returns filed during 1970
STATISTICS
OF INCOME
1968
BUSINESS
Internal Revenue Service
Johnnie M. Walters, Commissioner
William H. Loeb, Deputy Commissioner
J. R. Turner, Acting 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, Statistical Techniques Branch
Alfred J. McKeon, Chief, Mathematical Statistics Branch
Thomas M. Durkin, Chief, Program l^anagement Branch
This report was prepared under the direction of
William J. Smith, Jr., Chief, Business Statistics
Staff, Income, Finance, and Wealth Branch.
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; Covington, Kentucky; 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.
ooo
ooo
ooo
Letter of Transmittal
Treasury Department,
Office of Commissioner of Internal Revenue,
Washington, D. C, November 29, 1971.
Dear Mr. Secretary:
The following report. Statistics of Income— 1968, Business Income
Tax Returns, was prepared in partial fulfillment of the requirement 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 includes financial and economic data from the tax and informa-
tion returns filed by proprietorships, partnerships, and corporations.
Classification of businesses by type of industrial activity is an
important feature of this report series, along with measures of business
income, expenses, and size. New features in this report include data on
expenses peculiar to farm proprietorships, classification of proprietor-
ships, partnerships, and small business corporations by size of depre-
ciation deduction, and classification of partnerships and small business
corporations by accounting period covered.
Commissioner of Internal Revenue.
Hon. John B. Connally,
Secretary of the Treasury.
in
Contents
Guide to tables by subject, v
Section I
Total business activity, 1
Section 2
Proprietorships, 19
Section 3
Partnerships, 125
Section 4
Small business corporations, 193
Section 5
All corporations, 213
Section 6
Law and terminology, 249
Section 7
Sample design and limitations, 259
Section 8
1968 Forms and instructions, 269
Section 9
Historical summary, 313
Section 10
Index, 325
IV
Guide to Tables ... by Subject
ACCOUNTING PERIOD
Partnerships (table 3.8), 192
Small business corporations (table 4.5), 210
COST OF DEPRECIABLE PROPERTY
Proprietorships (table 2.8), 89
HISTORICAL
Proprietorships (table 9.1), 314
Partnerships (table 9.2), 316
Small business corporations (table 9.3), 319
All corporations (table 9.4), 322
INCOME STATEMENTS
Proprietorships (tables 2.2, 2.3), 28, 35
Partnerships (tables 3.2, 3.7), 135, 186
Small business corporations (table 4.2), 199
All corporations (tables 5.2, 5.3), 220, 225
INDUSTRY CLASSIFICATION, MAXIMUM DETAIL
Proprietorships (table 2.1), 24
Partnerships (table 3.1), 129
Small business corporations (table 4.1), 196
All corporations (table 5.1), 215
NUMBER OF SHAREHOLDERS
Small business corporations (table 4.6), 211
SIZE CLASSIFICATIONS
Adjusted gross income:
Proprietorships (table 2.9), 98
Business receipts:
Proprietorships (tables 2.4, 2.8), 36, 89
Partnerships (table 3.3), 143
Small business corporations (table 4.3), 205
All corporations (table 5.4), 230
Depreciation:
Proprietorships (table 2.7), 86
Partnerships (table 3.6), 183
Small business corporations (table 4.4), 208
Total assets:
Partnerships (table 3,7), 186
STATE DATA
Proprietorships (tables 2.5, 2.6), 62, 81
Partnerships (tables 3.4, 3.5), 164, 179
All corporations (table 5.5), 242
TOTAL BUSINESS ACTIVITY
All business summary (table 1.1), 5
Section
1
Total Business
Activity
CONTENTS
Industrial activity by State, 3
Depreciation as a business deduction, 4
Charts
1A Number of businesses and receipts, by industrial division, 2
IB Depreciation deduction, by type of business organization, 3
1C Depreciation as a percent of total deductions, 4
Basic table
1.1 Number of businesses, business receipts, and selected deductions,
for selected industries, 1967 and 1968, 5
2 Business Returns/1968 • Total Business Activity
Chart 1A i^mmm^^^m^^^mm^m^mmm^mmmmmam^^mmmam^mm^m^mmmm
Number of businesses and receipts, by industrial divisions, 1968
Percent distribution by business organization (Each division totals 100 percent.}
Business Returns/1968 • Total Business Activity
This report presents financial and economic data about
the tax returns of 9,2 million proprietorships, 917 thou-
sand partnerships, and 1.5 million corporations, portray-
ing virtually all United States business activity in 1968,
The data are from samples of tax and information returns,
designed to give complete coverage of all business re-
turns filed. The period covered by most of the returns
was the calendar year 1968; almost all proprietorships,
about 89 percent of the partnerships, and nearly half of
the corporations filed for the full-year period ending
December 31, 1968, The period covered by the remainder
of the returns varied from accounting years ending in
July 1967 through those ending in June 1968,
Type of industrial activity is a primary feature of this
report, and nearly every table contains some industry
classification. In some tables, the industry data are
cross-classified by various size categories, such as
business receipts, depreciation deduction, or total assets,
or by the geographic area where the returns were filed.
Chart lA summarizes the relative importance of the
forms of business organization 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
industry. Limitations on the comparability of these items
are mentioned under the item headings in the ' 'Explanation
of Terms,"
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, and cor-
porations. These data are derived 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 reliable 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 estimates was
to compute separate weights for the sample data by In-
ternal 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
engaged 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,only those with
business receipts of less than $1,000,000 are shown on
the assumption that this group is less likely to be engaged
in interstate business activity.
The second problem, which involves primarily proprie-
torships, 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 Dis-
tricts served by that Center, Each Center had a particu-
lar District office it used to accumulate such returns,
and in each such State, the return data were somewhat
overstated. 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; how-
ever, returns of proprietors and partnerships with Dis-
trict of Columbia addresses were separately identified
during statistical processing. This was not done for cor-
poration returns; consequently, in the corporation tables,
the District of Columbia is included in the State of
Maryland.
^^ Chart IB
- TS
Depreciation
deduction ^H
by type of ^H
business ^H
organization j^H
$44,384
)
Millions ^dl
^^^ of dollars ]^^^
I
^H 1
B
^^^$3j327^^^J
1 $1,070 j
1 Small
1 business
t^ corporations
^^^ Proprietor- Partner-
ships ships
Corporations i
4 Business Returns/1968
DEPRECIATION AS A BUSINESS DEDUCTION
More than 8.8 million businesses claimed depreciation
of $57 billion on their 1968 income tax returns. Three-
fourths of this amount ($43.3 billion) was reported by
corporations, 16 percent by proprietorships, 6 percent
by partnerships, and 2 percent by small business cor-
porations. These and other data about the depreciation
deduction are presented in several tables in this report.
Industry and size of the depreciation deduction are
used as classifiers in tables 2.7, 3.6, and 4.4 for pro-
prietorships, partnerships, and small business corpora-
tions. Depreciation data for all corporations are classi-
fied by industry in table 5.1.
About 37 percent of the total amount of depreciation
claimed by unincorporated businesses was in the indus-
trial division of agriculture, forestry, and fisheries. In
the corporate area, 44 percentof the depreciation charges
were reported by businesses engaged in manufacturing and
25 percent by those in transportation, communication,
electric, gas, and sanitary services.
Chart IC, which relates depreciation and total deduc-
Total Business Activity
tions for each form of business organization, provides
an approximate measure of the relative importance of
this deduction in the income computation of each form.
Depreciation as a percent of total deductions ranged from
2 percent for small business corporations to 5 percent
for proprietorships. By industry, this figure varied from
one form of business organization to another. Chart IC
shows that in the industrial division of agriculture, for-
estry, and fisheries depreciation represented 13 percent
of the total deductions of proprietorships and 4 percent
of the deductions of corporations. In finance, insurance,
and real estate, depreciation accounted for 17 percent of
the deductions of partnerships and only 3 percentof cor-
poration deductions.
While broad comparisons can be made between different
forms of businesses, the depreciation figures are not
strictly comparable because, for example, the data for
proprietorships and corporations include additional first-
year depreciation which is not included in the partnership
and small business corporation data.
For further information about the depreciation deduc-
tion refer to section 6, Explanation of Terms.
Chart IC
Depreciation as a
percent of total
deductions, by
industrial division
and type of
organization
I I Proprietorships
^U Partnerships
□ Small business
corporations
^B All corporations
All
industrial
divisions
Agriculture,
forestry, and
fisheries
Mining
Contract
construction
Manufacturing
Transportation
and public
utilities
Wholesale and
retail trade
Finance,
insurance, and
real estate
Services
Business Retums/1968 • Total Business Activity
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tJ> n Qv TO 1-1
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15
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Business Returns/1968 • Total Business Activity
in i-t <o -* to o
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Section
Proprietorships
CONTENTS
Farm proprietorships, 20
Depreciation and depreciable property, 21
Business and nonbusiness income, 22
Text tables
2A Proprietorships: Number, business receipts, and net profit, by
industrial division, 19B7 and 1968, 21
2B Farm proprietorships; Total receipts, deductions, and profits, by
accounting method and farm industry, 21
Charts
2A Proprietorships' volume of business of States, 20
2B Depreciation as a percent of total deductions, by industry, 22
Basic tables
2.1 Number of businesses, business receipts, cost of sales and operations,
depreciation, payroll, net profit, and inventory, by industry, 24
2.2 Income statement for selected industries, 28
2.3 Income statement for farm industries, 35
2.4 Number of businesses, business receipts, cost of sales and operations,
depreciation, payroll, net profit, and inventory, by selected industries
and size of business receipts, 36
2.5 Proprietorships in 36 States: Number and selected income and deduction
items for selected industries, 62
2.6 Proprietorships in 14 States and District of Columbia: Number and
selected income and deduction items for selected industries, 81
2.7 Number of businesses, business receipts, total deductions, and
depreciation, by size of depreciation and selected industries, 86
2.8 Proprietorships with depreciable property: Number, business receipts,
depreciation, cost of depreciable property, net profit, and inventory,
by selected industries and size of business receipts, 89
2.9 Individuals with proprietorship businesses: Number of returns and
businesses, business receipts, adjusted gross income, net profit,
taxable income, and income tax, by selected industries and size of
adjusted gross income, 98
19
20
Business Returns/1968 • Proprietorships
Chart 2A
Proprietorships' volume of business
in 1968 ranged from $285 million
in Alaska to $24 billion in California
Volume of ■
business 3-5
Billion dollars
10 and over
5-10
This section presents statistics derived from business
schedules filed by individuals who were proprietors of
their own business organizations. The term "proprietor"
extended to anyone with income from a single-owner
business 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 farmers,
businessmen, and professionals who were in business for
themselves on a full-time or part-time basis. For ex-
ample, 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 supplement the family
income might both be "proprietorships" in these
statistics.
Generally, a proprietor corresponded to a "self-em-
ployed" 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 public,
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 business
income only if it was so identified or if there was an in-
come 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, depending on the exact
nature of the financial arrangements of the proprietor
and also on the way he made out his income tax return,
Basic data on proprietorship receipts, deductions, and
profits, classified by industry and size of business, are
shown in tables 2.1, 2.2, and 2.4, These data are also
summarized and contrasted with similar data for 1967 in
table 2A. The remainder of the tables cover the special
topics discussed below and in section 1.
FARM PROPRIETORSHIPS
Farm Income and Expenses
Farm proprietors reported their profit-and-loss state-
ments in a format (Form 1040, schedule F) different from
Business Returns/1968 • Proprietorships
21
Table 2A.— PROPRIETORSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET
PROFIT, BY INDUSTRIAL DIVISION, 1967 AND 1968
Industrial division
NUMBER OF BUSIMESSES
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
BUSIKESS HECEIPIS
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
NET PROFIT {LESS LOSS)
All industrial divisions
Agriculture, forestiy, and fisheries
Mining
Contract construction
Manufacturing
Transportation, communication,
services
electric, gas, and sanitary
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate.
Services
9,126,082
3,195,602
45,677
680,460
169,505
277,807
1,340,621
260,145
1,543,999
548,651
2,327,684
9,211,613
3,205,683
43,488
663,301
172,333
285,910
1,909,640
268,392
1,622,676
515,872
2,390,247
(Hillion dollars)
211,372
35,271
1,323
18,334
6,473
5,539
102,629
19,712
81,116
6,738
34,784
30,408
3,770
I57
2,751
748
812
7,062
1,512
5,412
2,242
13,020
222,105
37,362
1,220
19,334
6,673
6,175
106,886
20,432
85,490
7,760
36,548
31,871
3,545
'74
2,887
757
925
7,644
1,796
5,778
2,501
13,645
'Net loss exceeds net profit.
NOTE; Estimates are rounded and rrey not add to totals.
Not shown separately, but included in the appropriate totals, are data for
industries, "Wholesale and retail trade not allocable" and "Nature of
business not allocable."
that used by other proprietorship businessmen and pro-
fessionals (Form 1040, schedule C). Table 2.3, a new
feature this year, shows this farm income statement as
it was reported on schedule F, except that the only item
of receipts shown separately is ' 'agricultural program
payments." In all other tables in this report, as in the
reports in this series in previous years, the farm income
and expense items from the schedule F were edited and
presented under their equivalent schedule C titles. Most
of the expenses that were peculiar to farms, such as seed
and plants purchased, veterinary fees and medicine, etc.,
were included under the schedule C title, "other costs,"
in "cost of sales and operations." See the schedule C
item headings in the Explanation of Terms for more
information.
The farm receipts and profits shown in table 2.3 do not
include some income from the sale of livestock which
would be included in most farm income surveys. This is
because sales of livestock held for draft, breeding, dairy,
or sporting purposes were reported on schedule D (gains
and losses from the sale or exchange of property) rather
than on schedule F. This means that the farm receipts in
table 2.3 are somewhat less than they would otherwise be.
On the other hand, expenses connected with raising or
maintaining these animals, such as feed purchased, and
depreciation of their cost are included in farm expenses.
The accounting method used could also affect the farm
profits shown in the table. As with other business, the use
of the accrual rather than the cash method of accounting
affected the timing of reported receipts and expenses
for farmers. In addition, however, the special methods of
valuing inventories that were allowed farmers using the
accrual method could result in additions to net profit
due entirely to an increase in the value of inventory
(growing livestock valued by the farm-price method, for
example). This could have some leveling effect on profits
from year to year, since it could show a farmer to have
a profit in a year when he had sold nothing and reduce the
amount of profit shown in the year he finally sold his
inventory.
Accounting Methods
When the cash method of accounting was used, all farm
proceeds were includable in income in the year actually
received, and expenses were deductible only to the extent
of their actual outlay. This is in contrast to the accrual
method, which allowed farmers to report their proceeds
as income in the year in which they were earned, regard-
less of when payment was received; expenses were de-
ductible in the year in which they occurred, whether
payment was actually made or not. Crops and livestock
were inventoried under the accrual method; and, unlike
inventories in other businesses, farm inventories could
be valued at approximate cost (unit livestock method) or
estimated market price (farm price method).
Type of accounting method is used in table 2B to classify
selected information for farm proprietors. As this table
shows, over 97 percent of all farm proprietors chose the
cash accounting method of reporting their income and ex-
penses. Within the farm industries shown, the use of the
cash accounting method ranged from a low of approxi-
mately 92 percent for animal specialty farms to a high of
over 99 percent for fruit, tree nut, and vegetable farms.
As would be expected, table 2B shows that more farm-
ers used the accrual method of accounting in the livestock
farm industry than in the other farm industries. In num-
ber, livestock farms comprise almost 68 percent of all
accrual farms and these farms reported over 76 percent
of all accrual farm receipts.
Table 2B.— FARM PROPRIETORSHIPS: TOTAL RECEIPTS, DEDUCTIONS, AND
PROFITS, BY ACCOUNTING METHOD AND FARM INDUSTRY
[Money amounts in thousands of dollars]
Accounting method, item
All
farms
Field crop
farms
Fruit,
tree nut,
and
vegetable
farms
Livestock
farms
Animal
specialty
farms
Other
farms
(1)
(2)
(3)
(4)
(5)
(6)
ALL FAiae
Number of farms
Farm receipts
Total deductions
Net profit (less loss).
CASH BASIS FARMS
Number of farms
3,042,564
35,017,457
31,892,608
3,124,849
2,961,067
32,353,803
29,362,856
2,990,947
81,497
2,663,654
2,529,752
133,902
1,200,523
10,980,912
9,275,865
1,705,047
1,166,225
10,555,826
8,903,087
1,652,739
14,298
425,086
372,778
52,308
139,942
1,907,282
1,770,911
136,371
139,123
1,856,747
1,724,309
132,438
819
50,535
46,602
3,933
1,470,833
21,143,282
19,711,386
1,431,896
1,415,670
19,107,672
17,759,284
1,348,388
55,163
2,035,610
1,952,102
83,508
57,303
215,539
318,557
^103,018
52,936
169,633
281,512
'91,829
4,367
25,856
37,045
'11,189
173,963
770,442
815,889
'45,447
167,113
643,875
Total deductions
Net profit {Less loss).
ACCRUAL BASIS FARMS
Number of farms
694,664
'50,739
6,850
126, 5o7
Total deductions
Net profit (less loss)-
121,225
5,342
^Net loss exceeds net profit-
DEPRECIATION AND DEPRECIABLE PROPERTY
This section includes two tables which present financial
data on the 6 million proprietors who reported deprecia-
tion in 1968. The receipts, depreciation, and total deduc-
tions of these businesses are classified by selected in-
dustry and size of the depreciation deduction in table 2.7.
22
Business Returns/1968 • Proprietorships
Chart 2B
Proprietorships
The relationship
between depreciation
and total deductions
varies by the amount
of the firm's
depreciation and
its industrial
activity
Size of depreciation
B Under $1,000
I I $1 ,000 under $2,000
I I $2,000 under $4,000
I I $4,000 under $6,000
^1 $6,000 under $10,000
I I $10,000 or more
Ratio of depreciation to total deductions
.00 .05 .10 .15
I I
.20
.25
Agriculture,
forestry, and
fisheries
Mining
Contract
construction
Manufacturing
Transportation
and public
utilities
Wholesale and
retail trade
Finance,
insurance, and
real estate
Services
Source: Table 2.7
This table shows chat depreciation accounted for 5 percent
of the total deductions reported on proprietorship returns.
The total amount of depreciation charges was $9 billion,
with nearly one-half this amount reported by businesses
engaged in agriculture, forestry, and fisheries. The de-
preciation deduction was under $2,000 for more than 80
percent of proprietorships.
In table 2.8 the cost of depreciable property is classi-
fied by industry and size of business receipts for those
proprietorships who reported both depreciation and the
cost of depreciable assets. The total cost of depreciable
assets held by these businesses at the end of the year was
$86.8 billion, with one-fifth of these assets held by busi-
nesses with receipts of less than $10,000.
Approximately 4 percent of the businesses claiming a
depreciation deduction did not report the cost of depreci-
able property, either because of simple omission or be-
cause the assets were disposed of or were fully depreci-
ated at the end of the year.
Since the cost of depreciable property was taken from
the depreciation schedules, it is subject to some limita-
tions. The assets were valued at cost or depreciable
basis, which might not be the same valuation that the tax-
payer uses on his own books for balance sheet purposes.
The figures include intangibles which were depreciable
for tax purposes, such as patents or copyrights.
BUSINESS AND NONBUSINESS INCOME
Table 2.9 shows data from the proprietors' Form 1040
individual income tax returns and their related business
and farm schedules C and F, cross-classified by size of
the adjusted gross income from the Form 1040 and the
industrial activity shown on the schedules C and F. It
enables one to associate adjusted gross income, taxable
income, and income tax liability with the proprietors in
a particular industry or division, as well as to tell what
Business Returns/1968 • Proprietorships
23
portion of their income came from their businesses and
what portion came from other sources.
As an example of how to read the table, there were
1,194,403 proprietors owning 1,200,523 field crop farms.
These proprietors had total adjusted gross income of
$8,9 billion, of which $1.7 billion, or 19 percent, came
from field crop farming and $7.1 billion, or 81 percent,
came from salaries and wages, investments, businesses
in other industries, or other sources. After all deduc-
tions and credits, the owners of field crop farms had $5.6
billion in taxable income and owed $1.2 billion in income
tax.
Some proprietors owned two or more businesses in
different industries, and this complicates the presenta-
tion of the data in table 2.9. Adjusted gross income, tax-
able 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 in-
dustry to industry. This made it difficult to construct
"unduplicated" totals, and, for this reason, totals and
subtotals are provided for only the "all industries" total
and the industrial divisions.
An "all industries" total containing no duplication of
return data is given, but the components of adjusted gross
income have a different meaning from the same figures
in a minor industry. For a minor industry or an indus-
trial division, "Other income" means all income in-
cluded in adjusted gross income other than the profits
from businesses in that industry. For example, if a pro-
prietor owned both a field crop farm and a grocery store,
his return, his adjusted gross income, and his taxable in-
come 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 indus-
tries" 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 2.9, 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
husband'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
income would have been included. Joint returns are more
common among proprietors than among taxpayers gener-
ally; 84 percent of proprietors filed joint returns in 1968
and only 56 percent of all individual taxpayers {Statistics
of Income — 1968, Individual Income Tax Returns).
24
Business Returns/1968 • Proprietorships
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25
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34
Business Returns/1968 • Proprietorships
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T2S
Business Returns/1968 • Proprietorships
PROPRIETORSHIPS
35
Table 2.3— INCOME STATEMENT FOR FARM INDUSTRIES
FARMS WITH AND WITHOUT NET PROFIT
Number of farms.
Farm business receipts, total.
Sale of livestock, crop, and products during year.
Agricultural program payments
Farm deductions, total..
Cost of farm products sold
Cost of livestock and products purchased.
Inventory, beginning -of -year
Less : Inventory , end-of-year
Labor hired
Repairs, maintenance
Interest
Feed purchased
Seed, plants purchased
Fertilizers, lime
Machine hire
Supplies purchased
Breeding fees
Veterinary, medicine
Gasoline, fuel, oil
Storage, warehousing
Taxes
Insurance
Utilities
Rent of farm, pasture.
Freight, trucking
Conservation expenses.
Retirement plans, etc.
Depreciation
Amortization
Depletion
Other expenses
Gross farm profit (less loss).
Gross farm profit
Gross farm loss
Net farm profit (less loss).
Net farm profit
Net farm loss v . .
FARMS WITH NET PROFIT
Number of farms..
Farm business receipts, total
Sale of livestock, crop, and products during year.
Agricultural program payments
Farm deductions, total.
Cost of farm products sold
Cost of livestock and products purchased.
Inventory, beginning-of-year
Less; Inventory, end-of-year
labor hired
Repairs, maintenance
Interest
Feed purchased
Seed, plants purchased
Fertilizers , lime
Machine hire
Supplies purchased
Breeding fees
Veterinary, medicine
Gasoline, fuel, oil
Storage, warehousing
Taxes
Insurance ,
Utilities
Rent of farm, pasture..
Freight, trucking
Conservation expenses.
Retirement plans, etc.
Depreciation
Amortization
Depletion
Other expenses
Gross farm profit.
Net farm profit...
Total
farms
(1)
Field crop
farms
(2)
35,017,457
32,427,866
2,589,591
31,892,608
5,652,595
5,656,685
1,069,618
1,C73,708
2,287,601
1,787,546
1,708,1X
4,220,930
761,814
1,930,319
814,534
782,714
56,656
201,011
1,494,783
46,900
1,273,598
608,590
521,803
1,065,475
266,494
80,439
1,225
4,126,359
560
1,012
2,201,516
29,364,862
29,375,417
10,555
3,124,849
5,538,883
2,414,034
1,850,058
27,840,308
25,778,343
2,061,960
22,301,425
4,216,892
4,241,241
772,721
797,070
1,534,493
1,236,484
1,030,781
3,024,838
570,997
1,385,701
577,131
552,591
38,866
140,490
1,085,777
38,142
861,968
422,983
352,314
750,919
201,525
45,113
998
2,803,012
192
465
1,428,753
23,623,416
5,538,883
Fruit, tree
nut, and
vegetable
farms
(3)
139, 9i2
Livestock
farms
(4)
1,470,833
Animal
specialty
farms
9,410,523
1,570,389
9,275,865
392,256
369,960
155,288
132,992
782,083
727,177
622,431
323,650
339,702
973,376
403,862
230,866
4,406
24,453
654,907
22,575
491,688
255,516
158,651
479,745
41,785
33,359
512
1,586,896
187
501
725,276
10,538,656
10,590,240
1,584
1,705,047
2,316,864
6U,817
1,907,282
1,876,695
30,587
1,770,911
42,439
43,039
14,714
15,314
460,065
37,703
87,096
24,044
76,138
144,527
41,572
96,346
192
1,438
60,518
14,526
93,821
35,330
34,817
70,771
18,500
2,039
91
181,816
34
9
196,979
1,864,793
1,865,767
974
136,371
304,668
163,297
75,662
20,183,925
959,357
19,711,386
5,133,073
5,157,849
846,706
371,432
379,989
911,084
948,002
3,783,148
294,208
784,407
353,291
399,216
46,091
165,982
741,204
9,578
626,643
291,198
300,746
492,887
196,564
44,211
551
2,191,645
214
231
1,112,173
16,010,209
16,016,656
6,447
1,431,896
2,749,544
1,317,648
(Thousand dollars}
9,037,047
7,800,291
1,236,756
6,770,183
311,917
305,819
120,635
114,537
581,318
533,406
395,054
227, 651
258,270
716,307
303,421
167,467
2,750
16,930
501,239
19,545
356,049
183,229
112,038
357,547
31,630
19,354
437
1,157,322
131
342
511,779
3,775,130
2,316,864
1,436,763
22,849
1,154,944
30,910
31,600
12,334
13,524
307,658
53,335
41,504
15,813
61,624
98,191
25,989
69,427
73
807
40,385
10,786
54,748
22,346
20,246
52,483
14,865
1,062
81
109,071
16
123,024
1,428,702
304,668
16,530,459
15,847,611
732,343
13,330,915
3,322,211
3,352,791
609,726
640,306
546,550
622,387
580,880
2,749,135
217,716
555,991
239,319
277,876
33,994
120,500
525,162
7,657
424,000
200,067
206,523
328,941
147,581
24,570
421
1,473,657
21
29
725,727
12,758,248
2,749,544
(5)
213,440
2,099
318,557
20,522
21,809
7,314
8,601
34,147
11,104
13,993
54,353
897
2,231
2,463
15,595
5,051
7,031
6,235
17
10,440
6,828
9,003
5,903
1,643
37
43
48,926
27
62,003
195,017
195,856
839
^103, 013
21,166
124,184
102,062
100,967
1,095
80,896
4,166
4,300
1,395
1,529
11,210
2,704
790
16,395
392
1,004
225
8,285
2,003
1,434
2,170
2,629
1,380
2,771
1,3X
339
11
41
9,947
11,166
97,896
21,166
Other
farms
(6)
173,963
770,442
743,283
27,159
315,889
64,255
63,978
45,596
45,319
131,312
50,473
36,607
30,735
50,869
25,778
13,346
40, 691
916
2,107
31,919
204
51,006
19,668
18,531
16,164
3,002
743
28
117,076
98
221
105,035
706,137
706,898
711
H5,447
146,641
192,088
611,128
592,716
18,412
464,487
46,731
23,131
27,174
87,757
24,652
12,553
15,344
32,995
14,208
3,177
29,536
46
819
16,821
154
24,542
9,961
10,736
10,614
7,060
U.6
13
53,015
24
94
57,057
Net loss exceeds net profit-
MOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data.
36
Business Returns/1968 • Proprietorships
G ' 41
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40
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41
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42
Business Returns /1968 • Proprietorships
i
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Business Returns/1968 • Proprietorships
43
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Business Returns/1968 • Proprietorships
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Business Returns /1968 • Proprietorships
45
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Business Returns/1968 • Proprietorships
C V 1
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51
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Business Returns/1968 • Proprietorships
55
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57
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58
Business Returns /1968 • Proprietorships
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Business Returns/1968 • Proprietorships
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Business Returns/1968 • Proprietorships
85
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86 Business Returns/1968 • Proprietorships
Table 2.7— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, TOTAL DEDUCTIONS, AND DEPRECIATION, BY SIZE OF DEPRECIATION AND SELECTED INDUSTRIES
Selected industry
Number of
businesses
Size 01" depreciation
All size classes
Number of
businesses
Business
receipts
Total
deductions
(Thousat
dollar!
Depreciation
( Thousand
dollars)
As a
percent of
total
deductions
Under $1,000
Number of
businesses
Business
receipts
(Thousand
dollars)
Total
deductions
(Thous^id
dollars)
Depreciation
Amount
(Thousand
As a
percent of
total
deductions
(1)
(2)
(3)
M
(5)
(o)
(9)
(10)
(11)
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries..
Mining
Contract construction
General contractors
Building construction
Other general contractors
Special trade contractors
Manufacturing
Lumber and wood products, except furniture.-
Printing, publishing, and allied industries-
Machinery , except electric
Other manufacturing
Transportation, communication, electric, gas,
and sanitary services
Trucking and warehousing
Other transportation
Connnunication, electric, gas, and sanitar>'
services
Wholesale and retail trade
Wholesale trade
Groceries and related products
Other wholesale trade
Retail trade
Building materials, hardware, and farm
equipment
General merchandise stores
Food stores
Grocery stores
Other food stores
Automotive dealers
Furniture, home furnishings, and equipment
stores
Eating places
Drinking places
Drug and proprietary stores
Other retail trade
Wholesale and retail trade not allocable ....
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service
Real estate
Operators, except developers, and lessors
of buildings
Agents, brokers, and managers
Services
Hotels, rooming houses, camps, and other
lodging places
Tourist courts and motels
Trailer parks and cajnps
Other lodging places
Personal services
Coin-operated laundries and dry cleaning..
Other laundries and dry cleaning plants...
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services....
Automobile repair shops
Automobile parking and other services
Repair services, except automobile
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Other services
Footnote at end of table.
9,211,613
3,205,683
3,042,564
1,200,523
139,942
1,470,833
231,266
lo3,119
43,488
6o3,301
123,540
105,938
17,602
517,543
172,333
45,947
30,141
18,780
77,465
285,910
197,601
72,544
15,765
1,909,640
268,392
42,070
226,322
55,903
310,381
236,493
177,243
59,250
286,291
79,454
192,801
101,658
27,407
332,288
18,572
31,586
179,125
305,161
18,213
216,613
2,390,247
110,064
40,910
31,885
37,269
550,469
31,528
55,322
327,967
135,652
- 304,613
14«,621
117,374
31,247
188,198
157,693
410,294
154,799
255,495
520,295
2,540,966
2,423,359
897,916
110,517
1,246,788
168,133
117,607
91,540
76,378
15,162
135,826
36,398
24,233
16,352
58,793
159,213
48,831
1,272,623
169,396
29,781
139,615
45,173
122,967
181, 169
138,162
43,007
213,857
64,462
139,133
78,475
23,200
222,883
11,908
14,419
95, 590
15,169
105,669
1,537,614
94,593
37,276
27,770
29,552
357, 504
27,938
38,426
212,986
78,154
152,465
106,109
34,674
21,435
124,761
104,191
284,152
136,833
147,319
313,834
35,679,156
33,553,931
10,486,684
1,829,063
20,334,730
903,454
2,125,225
1,154,754
17,179,503
7,305,324
6,285,949'
1,019,375
9,496,202
6,389,596
1,428,227
748,093
759,331
3,453,440
5,746,662
4,429, 4U
995,426
321,823
96,388,977
18,020,783
4,335,559
13,635,229
77,514,988
4,269,405
3,848,749
15,862,417
13,574,101
2,288,316
25,201,288
4,261,161
6,258,095
2,862,306
2,777,655
12,173,912
853,201
5,895,297
615,291
1,950,052
3,329,954
400,259
1,680,003
32,341,131
1,602,586
842,887
364,730
394,969
4,935,686
432,524
1,122,047
2,050,106
1,331,009
2,555,788
2,799,523
2,420,703
378,820
1,707,150
1,432,401
12,193,883
6,990,373
5,203,510
5,114,114
173,650,439
32,410,008
30,650,374
8,945,714
1,702,131
13,965,414
1,037,115
1,759,634
1,231,317
14,853,196
6,683,435
5,760,206
928,229
7,847,239
5,671,212
1,303,509
624,819
626,954
3,115,930
3,846,277
353,243
89,667,818
16,599,896
4,134,017
12,465,879
72,274,150
3,997,966
3,493,314
15,106,559
13,009,862
2,096,697
24,020,849
3,903,187
5,701,566
2,553,313
2,462,585
11,034,811
793,772
4,136,380
511,415
1,117,512
2,507,453
397,466
1,072,800
1,472,806
762,801
345,775
364,230
3,735,382
361,684
941,744
1,421,727
1,010,227
1,934,518
2,410,462
2,075,459
335,003
1,318,933
1,306,780
5,585,660
2,723,347
2,862,313
2,907,416
9,050,068
4,275,452
4,L26,359
1,586,896
181,816
2,191,645
166,002
149,093
118,096
54d,404
185,763
107,601
78,162
344,601
279,170
103,796
37,074
38,715
99,585
607,306
488,860
36,562
31,884
1,356,218
233,568
41,173
192,395
1,108,087
60,600
94,386
179,584
138,774
40,810
195,060
66,110
183,018
33,784
33,208
207,337
14, 563
11,246
59,189
81,811
83,034
254,501
141,289
69,725
43,487
296,964
69,802
70,773
71,941
84,448
137,328
122,027
71,290
50,737
75,820
136,713
380,294
195,410
184,834
182,116
13.1
13.4
17.7
10.6
11-5
16.0
8-4
2.7
1.3
7.9
5.9
6.1
3.1
12.7
10.3
1.4
0.9
1.5
1.5
2.7
1.1
1.0
1.9
1.6
3.2
3.2
1.3
1.8
6.6
2.1
5.2
20.5
7.7
17.2
13.5
20.1
U.9
7.9
19.2
7.5
5.0
3.3
7.0
5.0
3.4
15.1
5.7
6.8
7.1
6.4
6.2
1,389,997
1,311,673
487,721
64,818
629,106
130,028
78,324
19,702
293,313
51,103
46,345
4,758
233,626
75,302
13, 579
14,824
6,601
35,298
54,167
23,713
103,513
18,504
85,009
746,149
26,246
101,424
126,559
96,255
30,304
151,686
43,451
30, 538
49,322
10,634
156,239
7,656
203,442
10,789
76,261
116,392
6,887
80,232
33,4o4
9,568
10,516
13,380
288,299
8,973
20,746
200, 850
57,730
124,605
72,705
60,408
12,297
106,811
74,640
149,105
63,111
85,994
262,277
68,192,056
5,673,431
5,235,353
1,771,684
260,162
2,996,969
206,533
438,078
94,563
6,075,086
2,384,093
2,299,259
84,834
3,560,856
1,113,879
175,913
189,262
81,822
666,882
464,669
322,661
55,950
38,248,645
5,189,061
1,264,023
3,925,033
32,830,001
1,057,113
1,937,207
6,113,691
5,028,510
1,085,181
12,714,901
1,488,332
2,029,314
1,320,099
882,934
5,285,910
229,583
3,007,717
436,253
1,149,233
1,422,231
32,477
360,503
186,456
61,773
43,456
31,227
2,223,099
59,102
228,892
1,333,845
401,260
1,276,177
1,185,904
1,078,690
107,214
985,095
482,535
4,062,607
2,152,273
1,910,334
2,711,426
56,341,547
5,141,056
4,832,794
1,485,645
236,504
2,835,071
275,574
308,262
96,402
4,840,711
2,095,757
2,021,476
74,281
2,643,380
911,966
146,125
145,545
53,618
566,678
343,370
247,921
4,556,208
1,183,458
3,372,750
30,384,340
955,318
1,735,887
5,755,693
4,773,004
982,689
12,089,878
1,344,484
1,332,137
1,175,538
771,302
4,724,103
206,778
1,879,769
371,675
599,668
30,826
480,607
170,587
60,703
40,677
69,207
1,431,455
48,314
175,104
981,616
275,921
874,930
987,484
901,075
36,409
713,136
402,725
1,630,933
753,056
927,877
1,370,725
1,534,382
566,607
538,401
200,534
23,150
271,038
43,679
28,206
116,529
22,223
20,253
1,970
90,804
30,082
8,135
6,344
3,220
12,333
26,247
14,477
325,655
44,233
3,830
35,353
278,537
11,741
30,213
43,835
37,076
11,759
59,253
17,452
30,384
21,395
4,665
54,094
2,885
3,534
24,986
43,073
3,276
30,391
371,500
20,190
6,193
5,600
8,197
75,612
5,173
7,751
47,610
15,073
39,240
28,087
22,925
5,162
37,738
22,542
67,230
30,137
37,093
30,861
Business Retums/1968 • Proprietorships
87
Table 2.7— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, TOTAL DEDUCTIONS, AND DEPRECIATION, BY SIZE OF DEPRECIATION AND SELECTED INDUSTRIES— Continued
Selected industry
Size of depreciation — Continued
$1,000 under $2,000
Number oi'
businesses
Business
receipts
(niausand
dol I ars)
Total
deductions
(Thousend
dollars)
Depreciation
("Thousand
dollars)
As a
percent of
total
deductions
Number of
businesses
$2,000 under $4,000
Business
receipts
(Thousand
dollars)
Total
deductions
(Thousand
dollars)
Depreciation
Amount
( Thou sand
dollars)
As a
percent of
total
deductions
$4,000 under $6,000
Number of
businesses
Business
receipts
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(!■-')
(20)
(21)
(22)
(23)
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Fruit, tree nut, and vegetable farms..
Livestock farms
Other farms
Other agriculture, forestry, and
fisheries
Mining
Contract construction
General contractors
Building construction
Other general contractors
Special trade contractors
Manufacturing
Lumber and wood products, e.xcept
furniture
Printing, publishing, and allied
industries
Machinery, except electric
Other 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
Groceries and related products
Other wholesale trade
Retail trade
Building materials, hardware, and
farm equipment
General merchandise stores
Food stores
Grocery stores
Other food stores
Automotive dealers
Furniture, home furnishings, and
equipment stores
Eating places
Drinking places
Drug and proprietary stores
Other retail trade
Wholesale and retail trade not allocable
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service..
Real estate
Operators, except developers, and
lessors of buildings
Agents, brokers, and managers
Services
Hotels, rooming houses, camps, and
other lodging places
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
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Automobile repair shops
Automobile parking and other services .
Repair services, except automobile
Amusement and recreation services,
including motion pictures
Medical and health services
Offices of physicians and surgeons....
Other medical and health services
Other services
Footnote at end of table.
496,099
475,801
162,429
24,147
268,524
20,701
20,298
5,510
63,641
19,537
17,819
1,718
46,477
26,868
7,079
4,453
4,387
10,949
39,833
11,520
2,469
249,918
36,833
5,962
30,871
210,594
10,941
13,710
33,653
25,774
7,879
41,161
12,877
30,885
19,118
7,481
40,768
2,491
46,133
2,762
14,718
28,653
2,557
18,308
23,113
8,943
6,916
7,254
29,460
6,126
9,074
7,685
17,914
19,976
17,009
2,967
12,373
15,039
77,184
43,324
33,860
36,462
44,415,091
6,317,925
5,912,923
1,743,752
295,734
3,750,118
123,319
405,002
3,860,090
1,686,356
1,617,883
68,473
2,081,167
973,673
156,777
129,723
154,635
537,533
589,192
209,330
44,478
23,095,823
3,936,628
907,461
3,029,167
18,972,962
1,143,018
812,102
3,633,066
3,123,952
509,114
6,236,884
1,117,694
1,457,328
792,564
955,245
2,825,061
186,233
1,335,854
101,311
432,534
31,967
443,943
221,351
72,813
51,308
96,725
729,257
188,422
290,663
173,362
612,532
713,692
675,751
37,941
327,154
244,104
3,750,498
2,361,805
1,388,693
1,258,626
37,549,220
5,648,231
5,336.720
1,471,443
277,155
3,437,717
150,405
311,511
99,929
3,359,121
1,538,845
1,478,184
60,661
1,746,996
135,865
108,834
124,459
465,291
684,337
476,122
179,483
28,732
21,329,692
3,568,275
659,313
2,708,962
17,588,924
1,064,608
732,880
3,446,772
2,988,555
456,217
5,924,533
1,024,332
1,318,543
692,282
844,966
2,540,008
172,493
71,777
244,334
28,778
286,835
4,673,765
19o,96d
65,029
48,130
83,807
588,493
148,875
243,549
136,962
484,849
610,403
579,334
31,069
2o5,767
212, 9d0
1,576,569
863,245
713,324
737,758
712,496
684,130
234,701
33,800
335,263
30,366
28,366
7,793
95,309
27,906
25,101
2,805
63,497
38,793
6,751
6,563
15,569
55,807
15,506
50,633
8,200
42,433
294,530
15,943
18,271
46,570
35,611
11,059
57,579
17,976
43,511
26,782
10,713
57,085
3,516
61,452
3,808
19,254
38,390
3,866
24,898
324,505
32,977
12,702
9,8o7
10,408
41,953
8,910
12,455
10,347
25,414
27,474
23,221
4,253
16,580
20,090
110,335
61,678
48,557
49,682
12.3
15.9
12.1
11.2
20.1
9.1
7.7
2.8
1.8
1.5
4.6
3.6
4.6
6.2
5.2
3.3
10.9
11.7
1.4
0.9
1.5
1.4
2.4
1.3
1.1
2.4
1.7
3.2
3.8
1.2
2.2
5.3
7.8
13.4
8.5
16.7
19.5
20.5
12.4
7.1
5.9
5.1
7.5
5.2
4.5
4.0
13.6
5.2
6.9
7.1
6.8
6.7
404,755
392,869
145,389
12,022
224,545
10,912
11,887
2,810
34,512
12,829
8,206
4,623
21,065
16,549
2,859
2,925
6,881
40,181
32,851
4,694
2,636
17,745
3,126
14,620
95,386
5,616
4,325
14,126
10,754
3,372
15,995
5,030
17,688
7,841
3,692
20,073
1,265
546
3,944
11,030
2,973
5,120
15,447
8,335
5,012
2,100
24,076
5,739
2,208
7,437
5,9i
8,420
5,735
2,685
4,296
8,879
45,675
24,234
21,441
11,1
39,711,089
9,155,258
8,595,212
2,533,712
342,128
5,531,069
189,303
559,045
100,558
3,182,500
1,356,824
1,192,436
154,388
1,795,772
1,224,673
184,789
142,442
155,137
741,305
841,793
150,497
3,479,384
848,762
2,630,622
14,305,916
1,187,936
537,791
2,846,662
2,432,984
413,578
3,845,532
1,025,003
1,262,957
508,712
622,479
2,466,744
224,307
819,438
52,457
270,531
53,19o
244,921
2oO,3D.
123,91V
74,247
62,144
845,818
286,157
123,130
295,176
330,4^.9
472,353
428,588
43,755
240,923
243,305
3,012,401
1,778,594
1,233,807
726,987
8,027,256
7.561,875
2,107,103
310,592
4,942,512
201,568
2,390,649
1,278,734
1,132,357
146,377
1,583,857
1,070,197
169,046
112,335
129,330
659,485
884,505
696,375
135,109
16,865,lSo
3,253, 2&4
811,894
2,441,370
13,401,790
1,126,874
499,205
2,721,891
2,337,650
384,231
3,676,042
944,157
1,149,352
458, IOC
557,420
2,268,741
210,132
643,303
43,437
190,306
409,560
48,811
186,729
244,
109,578
73,955
51,132
696,998
119,289
243,985
102,434
231,290
2o9,522
416,991
380,320
36,671
203,380
223,094
.,456,358
745,733
710,625
478,046
1,136,149
1,104,050
411,750
33,855
628,965
29,480
32,099
35,875
22,909
12,957
57,900
47,173
11,401
7,984
8,423
19,370
112,717
92,055
13,133
7,528
310,901
47,755
8,509
39,246
259,401
15,521
11,831
38,763
29,497
9,266
43,097
16,544
48,070
21,778
10,277
53,420
3,745
41,818
1,498
10,420
8,194
13,858
340,416
42,735
23,105
14,036
5,593
69,143
22,584
19,251
5,978
21,330
15,979
23,029
15,168
7,861
11,654
23,811
122,882
65,206
57,575
31,183
14-1
14.5
19.5
10.9
12.7
14.6
6.8
7.0
2.8
2.0
3.6
4.4
7.1
6.5
2.9
13.2
9.7
1.4
1.0
1.6
1.3
2.3
1.4
1.2
2.4
1.7
4.1
1.8
2.3
3.4
5.4
16.7
7.4
17.4
21.0
18.9
9.1
9.9
9.2
5.9
5.5
3.9
21.4
5.7
8.4
8.7
133,644
130,532
54,317
3,427
69,516
2,772
3,112
1,595
10,167
2,772
1,775
997
7,317
5,973
2,688
966
879
2,440
13,910
1,293
(«)
5,089
1,218
3,871
23,014
1,120
1,654
4,198
3,158
1,030
3,324
1,280
5,094
1,391
1,107
2,846
(«)
2,328
(«)
(«)
1,854
(•)
929
34,234
7,825
3,948
2,578
1,299
8,930
2,565
(*)
2,820
1,425
2,894
980
1,914
(«)
2,106
8,293
4,423
3,870
2,14V
16,629,377
4,814,404
4,615,180
1,533,540
169,154
2,824,054
88,422
454,218
407,954
46,254
812,425
736,909
197,555
90,434
80,171
368,739
535,508
77,193
(»)
1,644,969
453,851
1,181,118
5,109,674
408,978
222,405
1,339,290
1,202,282
137,008
1,205,345
342,94;
570,17'.
147,395
209,320
563,815
(»)
(")
(,)
140,874
(«)
57,055
231,276
115,388
64,742
51,146
456,472
155,456
(*)
181,842
91,299
195,469
125,571
69,898
(«)
104,086
707,301
412,690
294,611
222,212
88
Business Returns/1968 • Proprietorships
Table 2.7— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, TOTAL DEDUCTIONS, AND DEPRECIATION, BY SIZE OF DEPRECIATION AND SELECTED INDUSTRIES— Continued
Selected industry
Total
deductions
(Thousand
dallar*)
■ deDreeiaticr; — Ccritinued
$4,000 ujyier $d,0CO — Ccntinued
Depreciation
Amount
f Thousand
dollars)
As a
percent of
total
deductions
Number of
businesses
$6,000 ur.dei- $10,CCC
Bus iness
receipts
Total
deductions
(Thousxtd
doHart)
Depreciation
(Thousand
dailarm)
As a
percent of
total
deductions
Number of
Dusinesses
$10,000 or more
Business
receipxs
(Thousm>d
dollars)
Total
deductions
(Thousand
datlars)
Depreciation
(Thousand
dollars)
As a
percent of
total
deductions
(2-1)
Ui)
(26)
(27)
(28)
(29)
(30)
(31)
02)
O^)
(34)
(35)
All industries.
Agriculture, forestry, and fisheries.
Farms
FieW crop farms
Fruit, tree nut, and vegetable
f anae
Livestoclt farms
Other farms
Other agriculture, forestry
fisheries
and
Uinlng'
Contract construction.
General contractors
Building construction
Other general contractors .
Special trade contractors---
Manufacturing -
Lumber and wood products, except
furiuture
Printing, publishing, and allied
industries
Machinery', except electric
Other j^nufacturing
Transportation, caanunication, elec-
tric, gas, and sanitary' services...
Trucldng and warehousing
Other transportation
Ccamuni cation, electric, gas,
sanitary services
Wholesale and retail trade.
Wholesale trade
Groceries and related products -
Other wholesale trade
Retail trade
Building materials, hardware, and
f ar3 eQuipment
General mercha.ldise stores
Food stores
Grocery stores
Other food stores
AutcxDotive dealers
Furniture, home furnishings,
equipnent stores
Eating places
DrinJiing places
Drug and proprielarj- stores .
Other retail trade
Wholesale and retail trade not
allocable
Finance, insurance, and real estate..
Finance
Insurance agents,
service
brokers, and
Real estate
Operators, except developers, and
lessors of buildings
Agents, brokers, and managers
Hotels, rooming houses, camps, and
other lodging places
Tourist courts and motels
Trailer parks and camps
Other lodging places
Personal services
Coin-operated laundries and dry
cleaning
Other laundries and dry clear-ing
plants
Beauty and tarber shops
Other personal services
Business services
Automobile parking, repair, and
services
Automobile repair shops
Automobile parking and other
services
Repair services, except automobile.
Amusement and recreation services,
including motion pictures
Medical and health services
Offices of physicians and
surgeons
Other medical and health services.
Other services ■
i, 095, 992
1,233,779
157,234
2,562,442
92,537
61,626
1,166,685
422,504
385,264
37,240
722,632
173,705
78,594
62,321
341,040
465,232
63,136
1,566,584
450,903
1,115,681
4,343,370
392,045
206,997
1,295,963
1,163,182
132,731
1,163,534
320,605
622,895
134,233
187,956
519,141
(«)
185,400
(•)
(»)
131,661
(■)
52,069
202,850
97,226
60,395
45,229
380,049
62,487
133,775
("5
146,211
77,282
178,987
113,987
(•)
^,337
398,677
198,709
199,958
167,258
1,128,767
648,857
633,624
267,933
17,270
334,735
13,686
48,159
13,053
8,400
4,663
34,739
33,628
13,034
4,546
4,506
11,542
77,030
68,337
5,991
24,634
5,676
18,958
111,692
5,312
8,006
20,144
15,520
4,624
16,519
6,188
29,903
6,666
5,179
13,775
(•)
11,326
(-)
(-)
9,154
(«)
4,531
38,168
19,224
12,532
6,412
44,054
13,144
(•5
14,341
14,301
4,535
9,665
(")
9,810
39,231
20,908
18,373
10,055
15.4
20.3
10.9
13.0
14.7
3.0
2-1
12.5
4.8
5-0
5-7
7.1
3-3
14.0
14.6
1.5
1.2
1-6
1.3
3.8
1.3
3.4
1.9
4.8
4.9
2.7
2-6
(*)
;-)
(«)
(•)
18.8
19.7
20.7
14.1
11.5
23.7
9.3
(•)
9.8
8.2
7.9
4.0
14-8
(■)
10.7
9.8
10.5
9.1
6.0
75,996
33,004
3,287
37,988
1,717
2,425
1,222
3,071
1,664
1,407
5,329
5,392
1,358
741
1,068
1,725
10,137
1,837
1,158
15,864
4,220
(■)
3,541
921
763
1,898
1,595
(•)
1,034
(•)
3,120
685
234
2,160
1,619
196
209
1,214
585
351
18,106
5,569
3,763
1,643
258
4,649
1,371
367
1,923
1,059
381
578
425
1,597
2,733
1,258
1,475
799
4,047,071
1,429,573
239,109
2,281,830
96,559
106,487
1,183,294
529,802
355,264
174,538
606,750
837,659
97,534
123,015
460,489
615,023
98,179
82,519
1,925,406
(»)
1,435,778
3,681,333
328,394
138,875
1,087,489
995,056
(•)
621,516
(-)
575,-
77,785
79,038
591,562
94,855
141,272
7,917
37,188
96,157
24,352
28,351
1,477,778
244,560
164,099
53,015
27,446
357,699
115,026
42,856
164,787
110,429
80,217
30,212
47,461
116,957
374,354
189,191
185,173
123,320
3,913,823
3,671,956
1,228,979
208,274
2,133,573
101,030
241,872
1U,189
1,097,332
494, 598
340,154
154,444
560,624
779,430
148,501
87,501
105,536
436,392
557,163
94,032
og,230
l,35o,069
(•)
1,331,725
3,513,418
317,334
129,951
1,060,302
971,271
(•)
603,815
(•)
528,930
75,423
73,200
560,721
91,241
131,851
6,275
35,076
90,500
24,765
23,396
1,209,967
225,184
147, 587
51,796
25,801
301,136
29,544
100,394
40,373
130,825
89,842
100,332
72,383
27,949
44,176
110,271
240,743
102,004
138,739
98,283
1,071,348
589,712
570,832
250,618
24,837
232,942
12,435
10,041
55,435
24,217
12,423
11,794
39,789
41,205
14,999
5,413
7,667
13,126
75,929
15,028
8,352
31,315
(-)
26,758
84,367
6,934
5,720
13,796
11,686
(♦)
7,802
(«)
23,335
4,871
1,676
16,486
12,322
1,385
1,515
9,421
5,479
2,558
41,906
28,349
11,670
1,837
34,582
7,032
10,335
2,683
14,477
8,114
2,765
5,349
3,045
13,381
19,753
9,101
10,652
5,696
15.5
20.3
11.9
13-2
12.3
3.5
7.5
7.0
5.2
6.1
7.1
3.0
13.6
15.9
(•)
1.9
2.4
2.1
4.4
1.3
1.2
(«)
(*)
6.4
2.2
2.9
9.3
22.0
4.3
10.4
22.1
11.3
18.6
19.2
22.5
7.3
11.4
10.2
6.6
11.0
3.0
3.3
12-1
8.2
8.9
7.6
5.7
82,185
38,048
35,438
14,556
2,816
17,108
2,008
3,036
5,496
2,228
569
1,659
2,916
4,742
430
491
1,500
8,315
774
1,995
292
1,703
4,782
329
1,091
735
615
119
557
245
803
113
(«)
2,331
82
2,221
1,591
219
4,080
2,714
1,105
261
2,090
878
111
559
1,431
1,055
161
894
244
1,830
1,162
483
679
253
17^51,883
5,147,192
1,474,423
522,776
2,950,680
199,313
694,925
1,589,179
894,031
413,143
480,888
539,232
1,497,803
556,562
98,703
164,051
673,467
1,383,128
137,566
4,524,335
1,845,340
361,334
1,483,506
143,956
200,359
842,219
791,317
50,902
576,009
105,771
261,560
15,749
(•)
440,320
384,953
5,161
7,569
372,223
245,344
45,220
458,635
304,892
77,462
76,281
323,341
50,241
147,094
17,424
103,582
121,675
31,886
89,790
25,137
241,414
286,712
95,820
190,892
71,043
16,910,353
5,151,037
1,358,755
512,372
3,053,999
215,901
857,997
402,771
455,226
589,250
1,414,000
525,267
92,010
150,130
546,543
1,307,965
128,562
4,400,007
1,799,496
354,105
1,445,391
141,785
188,394
325,938
776,190
49,748
563,047
100,917
249,659
17,729
(«)
422,097
393,838
6,361
6,079
381,393
253,508
43,164
432
282,
70
139,
16,
89,
116,
28,
87,
22,
256,
232,
60,
171,
55,
595,322
221,360
46,904
233,702
36,356
26,309
62,478
18,515
43,963
57,872
88,284
6,036
8,336
27,645
170,484
22,427
34,498
4,351
29,647
79,060
5,049
20,345
11,376
9,384
1,992
10,805
3,703
12,815
1,792
(•)
12,477
77,016
553
1,309
75,154
58,601
5,748
78,525
51,715
15,820
10,990
31,620
9,878
11,382
1,485
8,875
21,022
2,575
18,447
3,906
47,079
20,813
8,360
12,433
4,539
(*) Estimate is not shown separately because of high sampling variabil
NOTE: The industries "Contractors not allocable," "Other real estate.
However, the data are included in the appropriate totals.
See text for explanatory statements and "Description of the Samples and Limitations of the Data.
ry. However, the data are included in the
and "Nature of business not allocable" wei
appropriate totals -
e omitted f rem table because of high sampling variability .
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Table 2.8— NUMBER, BUSINESS RECEIPTS,
Business Returns/1968 • Proprietorships
DEPRECIATION, COST OF DEPRECIABLE PROPERTY,
AND SIZE OF BUSINESS RECEIPTS
89
NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES
Selected industry
Size of business receipts
Business
receipts
( Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
Cost of
depreciable
property
(Thousand
dollars)
Net profit
(less
loss)
(Thousand
dollars)
Inventory J
end -of -
year
(Thousand
dollars)
Under $10,000
Business
receipts
(Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
Cost of
depreciable
property
(Thousand
dollars)
Net profit
(less
loss)
C Thousand
dollars)
Inventory J
end-of-
year
f Thou said
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(8)
(9)
(10)
(11)
All industries
Agriculture, forestry, and fisheries....
Farms
Field crop f anns
Fruit, tree nut, and vegetable farms
Livestock farms
AnLnal specialty farms
Other farms
Agricultural services and hunting and
trapping
Miscellaneius agricultural services.
Offices of veterinarians and animal
hospitals
Other aniinal husbandry services
Horticultural services
Forestry and fisheries
Mining
Crude petroleum and natural gas
Quarrying and mining, not elsewhere
classified
Contract construction
General contractors
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
Miscellaneous special trade
contractors
Contractors not allocable
Manufacturing
Food and kindred products
Textile mill products
Lumber and wood products, except
furniture
Furniture and fixtures
Printing, publishing, and allied
industries
Leather and leather products
Stone, clay, and glass products
Fabricated metal products
Machinery, except electric
Other manufacturing
Transportation, communication, electric,
gas, and sanitary services
Local transportation
Taxicabs
Other
Trucking and warehousing
Trucking, local and lorjg distance....
Pujlic warehousing and motor freight
term nals
Water ani. air transportation
Transports. tion services
Communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Motor vehicles and automotive
equipment
Piece goods, notions, and apparel. . . .
Groceries and related products
Farm products — raw materials
Electrical goods
Hardware, and plumbing and heating
equipment and supplies
Machineiy, equipment, and supplies...
Alcoholic beverages
Wholesale trade, not elsewhere
classified
Wholesale trade not allocable
Footnotes at end of table.
6,180,742
2,446,929
2,332,751
865,261
108,959
1,196,652
43,147
118,732
84,756
14,572
12,764
18,407
33,218
31,803
26,587
5,216
89,471
74,754
14,717
JC2,506
41,337
48,131
25,498
27,458
78,325
16,854
7,288
57, 615
12,392
132,597
7,412
537
35,633
6,493
23,939
563
7,425
7, on
15,931
27,653
33,874
17,360
16,514
152,123
149,239
9,775
3,742
11,593
1,217,514
161,765
8,633
6,679
23,434
10,743
3,525
3,001
14,828
2,696
65,572
17,651
193,885,631
34,056,567
31,979,412
10,121,109
1,810,601
19,156,305
197,114
694,233
1,806,884
421,073
461,905
416,872
504,854
270,271
1,097,168
878,627
218,541
16,745,246
7,148,306
6,151,214
997,592
9,228,473
2,105,956
879,940
1,069,769
1,148,769
1,180,402
650,559
430, 695
1,762,388
367,962
6,253,992
915,064
53,939
1,414,345
259,100
739,206
47,986
337,083
330,640
741,589
1,409,490
5,522,801
387,492
157,099
230,393
4,282,338
4,107,050
175,338
229,131
327,099
296,302
93,024,281
17,321,387
844,377
334,289
4,225,201
3,045,900
325,533
308,576
1,207,099
759,410
5,677,338
593,114
8,708,065
4,090,224
3,947,259
1,526,771
180,163
2,078,761
43,160
113,404
108,230
32,741
22,056
20,306
31,707
34,735
113,305
86,344
132,124
105,555
76,569
335,590
51,767
25,309
20,079
25,560
35,307
15,742
13,Oi6
143,280
14,908
274,176
21,283
1,182
102,903
7,415
36,781
782
21,380
11,580
37,489
33,376
581,885
44,281
14,946
29,335
468,819
463, 535
5,234
35,086
4,595
29,102
1,310,779
224,175
10,464
4,309
39,948
23,163
4,128
4,481
18,798
6,586
98,105
14,193
86,769,815
41,776,383
40,567,174
14,780,052
2,053,058
21,992,956
470,289
1,270,819
928,861
263,490
264,209
189,313
200,955
280,348
1,122,901
383,148
234,753
3,826,955
1,303,416
800,558
502,358
2,408,067
411,982
192,871
167,050
171,065
233,463
123,066
86,581
1,021,939
115,472
2,375,521
227,280
11,483
655,405
71,812
388,637
9,221
210,113
116,632
356,172
328,766
3,834,029
300,781
64,135
236,646
2,962,004
2,886,125
75,379
331,457
36,170
203,600
13,761,661
1,815,132
99,970
26,329
333,994
199,361
35,467
34,034
150, 689
53,083
787,183
89,522
26,396,370
3,095,285
2,739,691
1,484,135
127,792
1,253,543
^91,150
^34,629
321,394
33,557
169,470
^1,685
121,994
34,200
163,580
^73,386
606,387
515,489
90,898
1,606,791
304,252
219,913
174,549
182,774
295,209
106,019
51,557
272,518
56,952
708,662
38,180
9,474
124,519
29,422
121,194
7,434
37,664
49,593
130,808
160,374
766,854
95,629
46,205
49,424
561,524
545,131
16,393
14,934
25,919
63,813
6,536,434
1,374,738
70,335
63,955
198,147
43,903
41,879
41,636
147,196
37,929
524,210
200,548
10,537,831
962,290
932,013
121,295
15,047
747,270
8,031
40,370
29,565
10,200
3,931
9,009
6,382
712
4,912
2,145
267,834
260,405
7,429
194,188
92,492
4,113
41,865
10,494
10,324
13,930
344
20,076
9,252
312,162
42,696
2,208
53,834
14,617
23,168
2,392
18,154
19,245
32,114
103,734
21,562
579
39
540
9,294
6,047
3,247
10,561
574
3,246,503
987,107
126,163
29,182
89,944
135,477
49,103
32,801
115,348
42,470
349,534
16,585
3,077,455
1,571,558
1,496,382
561,608
74,401
715,331
38, 658
106,384
52,377
8,927
2,178
13,232
27,231
22,799
19,447
16,696
2,751
20,296
15,625
4,571
26,920
8,533
7,885
51,669
5,448
1,537
23,722
5,926
53,240
2,273
(»)
15,054
2,705
9,500
(«)
3,372
2,830
4,482
12,725
94,938
25,217
13,253
12,954
57,087
55,454
5,638
782
5,212
251,749
36,546
(»)
3,052
3,313
2,819
(»)
(•)
3,535
(»)
17,938
4,095
10,905,718
5,128,224
4,909,233
1,937,357
205,311
2,580,753
50,408
135,404
165,811
27,259
6,207
26,911
103,957
53,180
49,852
45,398
4,454
694,495
97,974
77,178
20,796
117,308
31,733
40,562
194,497
35,639
6,240
107,441
18,340
187,254
9,480
(•)
55,160
7,893
33,770
(«)
3,227
5,410
16,106
50,517
128,263
57,428
60,835
266,633
266,018
615
23,348
2,431
28,505
1,094,574
170,126
(*)
14,881
13,742
13,528
(•)
(«)
22,232
(•)
76,955
21,132
1,784,701
1,105,718
1,065,444
397,770
49,299
527,020
24,225
67,130
27,063
6,109
990
8,333
10,711
13,211
12,305
10,745
2,060
71,158
14,193
9,341
4,852
4,739
3,234
2,181
3,294
15,225
2,229
448
15,782
3,733
24,858
1,556
(*)
8,362
1,182
4,110
(•)
1,158
853
3,222
4,353
18,825
7,954
10,371
49,528
49,286
13,393
155
38,208
16,697
(•)
1,036
1,418
1,900
(«)
(«)
1,706
(«)
8,394
1,596
18,741,540
11,857,434
11,566,421
4,407,516
582,425
5,531,164
234,673
310,643
193,410
41,715
8,Cf75
74,205
65,554
107,653
113,453
100,344
13,119
521,391
88,260
58,275
29,985
396,907
35,955
68,001
17,208
22,363
105,595
18,602
2,971
125,211
35,724
236,604
21,890
(»)
48,924
10,955
52,244
(«)
26,317
6,684
31,770
36,915
115,752
33,533
82,159
286,048
279,996
111,899
3,039
932,752
121,825
(«)
5,468
11,165
12,385
(•)
(*)
14,526
(*)
50,493
12,131
770,956
1477,945
1 510, 700
40,740
146,316
1326,573
171,519
1107,032
32,500
5,522
1,205
119,423
46,134
139,193
130,995
18,198
261,546
21,986
21,184
802
235,799
10,035
56,919
8,026
19,138
105,049
15,381
1,936
19,315
3,861
18,259
1,140
(•)
5,388
1,108
3,681
(♦)
141
1,083
2,339
3,165
82,239
45,089
24,795
20,293
45,111
45,270
1159
115,417
ll,061
3,563
35,087
21,316
(»)
5,177
1,344
1,351
(»)
(•)
2,315
(♦)
4,746
5,874
90
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Business Returns/1968 • Proprietorships
Table 2.8— NUMBER, BUSINESS RECEIPTS, DEPRECIATION, COST OF DEPRECIABLE PROPERTY, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES
AND SIZE OF BUSINESS RECEIPTS— Continued
Selected industri'
of buEineES receipts — Continued
$10,000 ui.der $25,000
Business
receipts
f TTiou sand
dollara)
Deprecia-
tion
(thousand
dallara)
Cost of
depreciable
property
f thousand
dollarsj
Net profit
(less
loss)
(thousand
dollars)
Inventory,
end-of-
year
( thousand
dollars)
$25,000 under $50,000
Business
receipts
r Thousand
dollars)
Deprecia-
tion
(thousand
dollars)
Cost of
depreciable
property
(thousand
dollars)
Net profit
(less
loss)
(thousand
dollars)
Inventory,
end-of-
year
(thousand
dollars)
(13)
(W)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
All industries
Agriculture, forestry, and fisheries..-.
Farms
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
Animal specialty farms
Other farms
Agricultural services and hunting and
trapping
Miscellaneous agricultural services.
Offices of veterinarians and animal
hospitals
Other animal husbandry services
Horticultural services
Forestry and fisheries
Mining
Crude petroleum and natural gas
Quarrying and mining, not elsewhere
classified
Contract construction
General contractors
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
Miscellaneous special trade con-
tractors
Contractors not allocable
Jfenufacturing
Food and kindred products
Textile mill products
Lumber and wood products, except
furniture
Furniture and fixtures
Printing, publishing, and allied
industries
Leather and leather products
Stone, clay, and glass products
Fabricated metal products
Machinery, except electric
Other manufacturing
Transportation, ccmmunication, electric,
(;a&, and sanitary services
Local transportation
Taxicabs
Other
Trucking and warehousing
Trucking, local and long distance...
Public warehousing and motor freight
terminals
Water and air transportation
Transportation services
Communication, electric, gas, and
sanitary services
V'lOlesale and retail trade
Wholesale trade
Motor vehicles and automotive
equipment
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
'(Wholesale trade, not elsewhere
classified
'jfholesale trade not allocable
Footnotes at end of table.
1,337,125
546,015
526,971
206,027
16,113
295,703
2,472
6,656
15,291
2,654
3,611
2,961
6,041
4,650
3,763
17,650
15,212
2,438
74,335
e,S40
11,315
7,030
8,625
16,079
4,735
(-)
16,403
29,674
(■)
9,820
1,184
(■)
1,517
5,330
4,685
5,334
3,566
1,768
54,582
53,905
(■)
1,57a
1,358
3,291
221,623
35,555
l',922
(•)
4,723
1,636
(•)
(•)
1,885
(•)
15,393
7,269
21,834,235
8,774,646
8,461,102
3,305,724
249,157
4,766,831
36,553
102,837
253,953
47,015
68,927
43,269
94,4o2
59,591
74,08iJ
61,141
306,911
268,357
38,554
1,242,804
191,822
116,424
144,796
253,371
76,512
(•)
274,229
52,907
478,949
(•)
156,834
20,156
99,192
(-)
25,141
85,646
75,366
85,661
5o,482
29,179
874,379
864,611
(")
24,894
20,982
48,381
3,773,662
588,872
31,855
(•)
75,928
27,044
(•)
(»)
35,335
(-)
252,925
115,112
1,980,123
1,198,693
1,172,125
509,754
28,336
614,402
6,414
13,219
19,305
7,110
3,675
2,875
5,377
9,184
7,757
1,427
89,252
20,036
15,132
4,904
66,948
0,923
5,932
2,860
4,074
9,800
3,424
(»)
32,940
2,268
43,318
(•)
18,427
959
(•)
1,552
8,777
5,214
7,528
4,275
3,253
123,258
122,729
(•)
2,308
932
133,844
28,391
1,051
(•)
3,102
1,048
(•)
(•)
828
(«)
15,851
4,824
19,204,387
12,156,668
11,950,631
4,727,918
330,675
6,689,203
72,558
130,277
151,619
58,119
30,238
28,363
32,232
110,397
75,244
129,961
97,138
32,823
467,805
42,423
30,590
27,751
59,263
24,653
(»)
226,770
14,169
308,324
(•)
100,870
6,499
(-)
14,561
65,720
40,425
41,396
16, 569
24,827
703,054
693,919
(•)
17,971
7,777
43,297
1,404,277
166,183
6,222
(■)
18,866
3,905
(")
(■)
1,834
(•)
98,577
24,091
5,209,173
1,487,038
1,399,620
664,536
21,31A
708,833
^7,686
12,623
73,533
7,511
27,112
10,543
28,858
13,885
^7,873
'7,200
'673
71,287
63,511
7,776
378,577
38,766
63,208
36,844
50,233
92,443
20,872
(')
70,159
15,944
106,306
(•)
21,943
3,416
(»)
6,063
28,411
18,312
25,758
18,262
7,496
193,934
189,561
(»)
6,388
8,155
526,261
211,520
5,366
(-)
16,538
2,976
(")
(■)
8,891
(•)
88,3b4
66,624
735,464
216,675
212,264
38,364
36
155,121
1,059
17,684
4,397
22b
1,006
44
3,121
14
2,772
2,772
16,321
7,348
503
5,803
63
2,000
1,740
(«)
17,555
(•)
2 ,459
588
(•)
1,729
2,291
6,498
70
39
31
501
501
416,080
39,877
2,489
(")
684
210
(•)
.«)
3,642
16,040
604
817,927
226,777
214,962
71,506
10,528
129,041
1,328
2,559
9,973
1,240
4,662
1,228
2,833
1,842
3,269
2,766
(•)
16,951
13,597
3,354
9,928
6,334
4,037
4,511
6,078
2,787
1,492
8,429
1,519
19,079
(•)
{«)
4,466
1,098
4,717
(')
1,423
(•)
2,044
2,974
27,259
1,047
(•)
(•)
22,551
22,022
{♦)
1,504
(•)
238,408
25,997
(')
(»)
4,187
1,453
(»)
1,366
2,989
(•)
9,815
3,843
29,036,792
7,826,937
7,413,345
2,442,797
377,020
4,453,195
45,055
95,278
352,319
44,488
172,625
41,017
93,888
118,935
98,474
(•)
2,191,272
625,820
503,818
122,002
1,510,963
349,786
211,067
147,575
157,072
200,862
93,168
53,748
292,665
54,489
(«)
(»)
157,511
44,811
170,521
(-)
48,319
(«)
73,848
103,036
938,468
37,942
(•)
(•)
766,707
744,929
(•)
54,418
(•)
52,476
8,679,348
923,479
(■)
(«)
154,372
54,912
(•)
48,265
107,839
{>)
345,072
131,374
1,776,330
936,609
905,911
344,947
33,528
510,904
7,199
9,333
25,065
6,605
9,181
3,249
5,807
U,787
10,462
(♦)
31,618
17,168
14,450
5,425
3,036
5,315
3,329
2,076
1,811
28,826
1,021
37,747
(•)
(•)
14,209
1,515
9,081
(•)
3,241
(•)
4,074
2,641
5,003
(•)
(«)
93,261
92,540
(«)
5,74o
(»)
4,140
197,619
25,096
(«)
(»)
3,612
1,122
(•)
1,329
3,196
(•)
11,146
3,123
17,341,648
9,337,109
9,058,840
3,189,624
378,586
5,336,347
64,520
89,563
239,207
57,790
111,538
34,672
30,992
119,886
99,589
(•)
631,805
214,660
121,210
93,450
86,178
41,879
21,792
31,231
18,704
12,170
12,302
186,937
5,952
(•)
(•)
91,464
9,821
88,144
(«)
29,780
(•i
40,770
25,901
701,494
46,354
(»)
(»)
554,483
541,367
(•)
70,525
(•)
25,915
2,092,927
174,889
(«)
(»)
26,671
7,899
(•)
6,052
22,448
(♦)
76,539
20,297
6,416,415
1,186,596
1,088,516
468,138
46,144
561,297
'7,468
18,405
88,875
4,230
64,246
2,586
18,325
1,815
'717
(•)
442,670
105,011
86,176
16,835
324,406
78,754
52,936
33,044
33,124
42,487
18,326
11,021
54,712
13,253
(«)
(«)
13,449
7,194
39,642
(•)
7,879
(*)
20,060
18,660
6,482
(»)
(»)
147,503
143,869
(»)
13,021
(•)
12,962
1,046,672
257,565
(•)
(♦)
19,952
5,261
(»)
15,432
28,516
(•)
95,449
62,159
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Business Returns/1968 • Proprietorships
91
Table 2.8— NUMBER, BUSINESS RECEIPTS,
DEPRECIATION, COST OF DEPRECIABLE PROPERTY, NET PROFIT, AND INVENTORY,
AND SIZE OF BOSINESS RECEIPTS— Continued
BY SELECTED INDUSTRIES
Selected industry
Size of business receipts — Continued
$50,000 under $100,000
Business
. receipts
(TTmusand
I* liars)
Deprecia-
tion
(Thoust
dollai
Cost Of
depreciable
property
{Thousand
dallara)
Net profit
(less
loss)
(Thousend
dollBTS)
Inventory,
end -of -
year
(Thousand
dollars)
$100,000 or more
Business
receipts
( Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
Cost of
depreciable
property
(Thousaid
dollars)
Net profit
(less
loss)
(Thousand
dollars)
Inventory,
end-of-
year
(Thousand
dollars)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
All industries
Agriculture, forestry, and fisheries
Fanas
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
Animal specialty farms
Other farms
Agricultural services and hunting and
trapping
Miscellandous agricultural services .
Offices of veterinarians and anijnal
hospitals
Other animal husbandry services
Horticultural services
Forestry and fisheries
Mining
Crude petroleum and natural gas
Quarrying and mining, not elsewhere
classified
Contract construction
General contractors
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
Miscellaneous special trade con-
tractors
Contractors not allocable
Manufacturing
Food and kindred products
Textile mill products
Lumber and wood products, except
furniture
Furniture and fixtures
Printing, publishing, and allied
industries
Leather and leather products
Stone, clay, and glass products
Fabricated metal products
Machinery, except electric
Other manufacturing
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
V/ater and air transportation
Transportation services
Communication, electric, gas, and
sanitary services
■ft'hclesale and retail trade
V/holesale trade
Motor vehicles and automotive
equipment
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
"//holesale trade, not elsewhere
classified
V/bolesale trede not allocable
rootnotes at end of table.
72,353
67,321
19,751
5,283
39,829
(•5
1,910
4,215
1,553
(•)
1,528
2,089
1,617
(»)
46,356
15,806
13,571
2,235
29,131
6,930
2,343
3,525
3,689
2,199
2,641
1,870
5,934
1,419
16,105
1,248
(•)
2,981
993
2,226
(♦)
1,031
1,194
2,348
3,786
13,667
829
(•)
(♦)
10,787
10,059
728
732
(»)
1,027
245,321
24,403
2,189
822
5,695
1,379
777
(»)
2,972
(♦)
8,493
1,559
4,912,439
4,558,635
1,328,776
356,662
2,708,955
(•)
128,690
297,806
56,572
113,184
(«)
103,803
151,135
118,285
(•)
3,268,746
1,160,531
1,002,806
157,725
2,006,951
153,512
246,335
241,179
148,581
181,423
127,748
409,951
101,264
1,137,878
94,463
(•)
205,134
63,856
156,936
(♦)
69,336
86, 608
166,968
272,759
54,969
(•)
(»)
755,910
699,545
51,065
(«)
17,350,682
1,735,541
158,055
54,218
407,861
105,480
55,457
(♦)
204,760
(*)
603,559
108,472
487,684
465,776
169,978
31,124
247,775
(♦)
12,369
16,254
5,153
4,412
(«)
5,490
18,901
13,530
(*)
94,908
29,858
17,383
12,475
61,909
3,283
4,787
4,563
2,663
3,480
3,488
27,682
3,141
51,522
2,861
(*)
17,084
1,489
7,670
(«)
3,874
3,978
7,972
5,999
88,374
4,783
(•)
(»)
73,475
71,594
1,881
3,375
(*)
6,099
291,283
33,961
2,384
. 713
5,524
3,591
902
(•)
3,523
(*)
14,007
2,837
13,521,886
4,796,845
4,594,725
1,512,277
345,843
2,560,222
(♦)
126,475
147,052
41,611
62,114
(•)
32,196
55,068
185,683
156,349
(»)
659,148
191,059
117,709
73,350
91,144
19,892
41,869
30,624
19,819
29,231
23,180
186,984
25,346
30,327
(»)
96,336
16,599
75,464
(•)
37,728
38,774
86,258
64,530
30,444
(•)
(»)
484,692
460,112
31,742
(»)
47,218
3,003,423
259,665
20,088
4,087
40,612
25,458
5,990
(*)
29,720
(♦)
110,449
18,992
593,465
520,483
222,872
59,045
223,473
(•)
16,644
65,632
5,990
43,619
(•)
15,9m
^1,047
^3,826
(•)
124,768
104,788
19,980
25,095
42,952
34,356
20,762
26,174
18,976
68,654
16,600
164,571
7,698
(«)
22,945
7,749
20,844
(•)
10,169
16,344
36,862
37,816
112,342
9,352
(•)
(•)
79,396
75,756
7,072
(♦)
1,627,645
275,699
17,342
13,622
40,158
6,772
13,563
(*)
38,138
(«)
95,924
40,076
162,668
159,979
14,085
3,223
140,617
(•)
1,449
2,304
282
(«)
970
385
438
204
(*)
94,021
46,891
44,835
2,056
44,780
18,226
1,586
11,682
2,864
1,055
5,773
159
3,435
2,350
48,088
6,235
(•)
3,773
2,922
3,239
(«)
3,646
2,464
4,942
20,467
2,022
327
(«■)
1,283
22
1,261
412
1,627,994
129,468
29,550
9,629
4,887
6,153
4,508
(*)
22,522
(«)
45,304
876
30,226
27,115
6,369
2,634
16,748
141
1,223
2,900
943
760
662
535
2,348
1,745
18,768
16,749
2,019
19,457
5,410
1,219
2,373
2,748
2,300
1,243
1,037
3,127
604
2,046
93
3,312
513
1,401
166
995
772
1,718
3,483
447
68
379
7,116
6,789
323
644
260,413
39,264
2,668
640
10,516
3,456
842
813
3,447
2,064
13,933
885
94,337,487
7,414,321
6,637,097
1,106,455
622,451
4,646,571
29,546
232,074
736,995
245,739
100,962
281,550
108,744
703,157
555,329
4,957,570
4,299,055
658,515
3,889,579
1,052,342
205,731
527,652
565,060
383,091
258,797
218,804
678,102
140,902
3,771,579
754,788
37,435
840,206
122,384
278,787
38,787
200,960
191,399
399,021
907,812
80,657
12,945
67,712
1,618,759
1,531,947
86,812
75,406
255,603
97,570
62,126,015
13,903,369
624,162
206,124
3,573,298
2^844,936
239,611
218,082
836,933
744,372
4,398,827
217,024
361,520
338,003
104,322
37,876
178,660
5,792
11,353
20,543
7,764
3,798
4,659
4,322
2,974
59,128
43,850
15,278
184,106
86,419
46,531
39,888
92,942
17,353
2,885
7,215
8,314
4,290
4,533
6,304
42,048
4,745
14,606
375
44,821
2,270
9,907
613
11,338
4,188
13,444
15,169
156,606
8,142
1,352
6,790
129,297
127,436
1,861
10,264
2,123
599,825
120,030
6,447
870
26,292
15,502
1,915
2,612
9,545
6,329
48,705
1,813
17,960,154
3,618,277
3,396,557
942,517
415,529
1,876,020
43,630
113,861
197,573
64,255
52,244
41,093
39,981
24,147
593,472
456,622
136,850
1,402,176
679,476
406,226
273,250
20,676
55,591
59,096
29,081
38,410
40,877
296,087
33,281
1,069,951
156,454
3,735
317,811
27,937
103,521
7,140
110,484
50,220
Ul,654
160,995
1,175,207
66,835
5,928
60,907
933,727
910,731
99,320
15,418
6,328,282
1,092,569
65,833
6,609
236,680
150, 2U
20,627
23,101
78,161
56,208
441,125
14,011
6,884,671
306,131
241,772
87,849
45,605
86,513
^2,926
24,731
60,854
10,304
33,288
4,549
12,713
^22,282
^30,648
8,366
283,335
239,830
43,505
21,753
53,683
45,923
34,468
25,266
13,572
59,678
7,294
24,392
5,384
60,794
9,953
31,835
5,460
18,132
22,365
43,136
82,221
130,305
8,948
721
8,227
95,580
90,675
4,905
3,870
5,935
3,300,769
608,638
41,362
14,297
120,155
32,533
17,708
14,175
69,336
33,530
239,727
25,815
278,194
259,395
29,486
2,844
219,245
238
7,582
18,799
9,692
132
7,166
1,809
3,874
1,443
303,538
200, 559
195,623
4,931
96,378
48,690
1,005
17,016
4,643
6,056
4,901
660
13,407
6,601
33,828
2,133
41,707
7,512
11,467
1,885
8,580
11,246
23,414
64,983
12,534
182
7,190
5,261
4,188
574
5,144,543
762,475
90,537
18,370
81,611
124,230
30,541
23,589
79,775
41,127
261,726
10,969
92
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Table 2.8— NUMBER, BUSINESS RECEIPTS,
Business Returns/1968 - Proprietorships
DEPRECIATION, COST OF DEPRECIABLE PROPERTY, NET PROFIT,
AND SIZE OF BUSINESS RECEIPTS— Continued
AND INVENTORY, BY SELECTED INDUSTRIES
Selected industry
Size of business receipts
Business
receipts
(Thouierd
dollars)
Deprecia-
tion
(Thous.
doll a.
Cost Of
depreciable
property
(ThOilSM^d
dollars)
Net profit
(less
loss)
(Thouxard
dollars)
Inventory,
end-of-
year
(Thousand
dollars)
Under $10,000
Business
receipts
( Tliousmid
dnileis)
Deprecia-
tion
(Thoutend
dollars)
Cost of
depreciable
property
f Thousand
dollars)
Net profit
(less
loss)
f Thousand
dollars)
Wholesale and retail trade — Continued
Retail trade
(1)
(2)
(J)
(4)
(5)
(.b)
(7)
(8)
(9)
(10)
(11)
Building materials, hardware, and
farm equipment
Building materials dealers
Hardware stores
Farm equipment dealers
General merchandise stores
Mail order houses
Automatic merchajldising machine
operators
Direct selling establishments...
Variety and other general
merchandise stores
Food stores
Groceiy stores
Meat and fish markets
Fruit stores and vegetable markets.
Candy, nut, and confectionery
stores
Retail bakeries
Daily products and other food
stores
Automotive dealers
Motor vehicle dealers
Tire, battery, and accessoiy
dealers
Gasoline service stations....
Other automotive dealers
Apparel and accessory stores
Women's ready-to-wear and accessoiy
stores, and fur shops
Other apparel and accessory stores.
Furniture, home furnishings, and
equipment stores
F^imlture 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
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 sei^^ices. .
Security brokers, dealers, and
flotation companies
Consnodity 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 propert.y other than
buildings
Agents, brokers, and managers
Subdividers and developers
Operative builders
Combinations of real estate.
Insurance, loans, and law offices.
Hotels, rooming houses, camps, and other
lodging places
Hotels
Tourist courts and motels
Trailer parks and camps
Other lodging places
l,OW,516
42,804
15,628
18,227
8,949
116,561
3,957
U,992
63,4U
37,201
174,587
133,229
10,160
5,643
5,970
9,044
10,541
205,463
24,131
13,404
157,142
10,786
38,335
15,263
23,072
62,296
19,575
12,560
30,161
208,099
132,557
75,542
22,290
21,332
17,255
11,204
10,794
12,186
16,453
74,548
10,304
11,233
260,916
13,968
11,489
9,310
2,179
91,626
155,322
14,506
8,198
100,690
3,708
4,731
22,585
1,468,334
91,125
8,831
36,273
26,442
19,579
4,130,479
1,351,576
1,216,161
1,562,742
3,708,023
69,830
395,369
808,627
2,434,197
15,402,317
13,206,808
921,610
191,136
196,688
439,549
446,526
24,262,120
5,982,390
1,176,391
15,810,670
1,292,669
2,724,725
935,220
1,789,505
4,148,768
1,501,865
645,799
2,001,104
8,745,660
5,980,492
2,765,168
2,688,597
2,279,917
404,157
586,669
536,377
614,168
659,343
3,563,241
430,062
818,271
5,716,367
608,657
538,194
463,677
74,517
1,874,262
3,233,448
391,455
30,908
1,616,919
144,820
562,945
462,477
31,400,122
1,554,755
240,433
829,858
349,717
134,747
1,072,756
58,848
24,457
18,103
16,288
90,823
1,505
32,298
26,522
30,498
174,972
135,104
9,975
3,802
4,183
12,821
9,087
188,301
27,043
20,158
126,886
14,214
31,364
10,397
20,967
64,429
23,150
11,923
29,356
262,560
181,389
81,171
31,742
21,089
11,257
11,120
7,480
20,090
17,353
70,800
10,528
13,84«
264,523
11,144
8,059
6,095
1,964
55,020
198,359
80,581
6,636
78,X5
6,265
9,210
16,647
1,535,104
245,707
18,329
139,337
67,922
20,U9
U,811,492
657,836
236,987
246,132
174,717
801,429
13,032
219,742
200,074
368,581
2,110,129
1,682,556
99,968
40,365
39,697
141,775
105,263
1,881,538
364,502
232,287
1,143,482
141,267
340,967
121,735
219,232
669j002
267,953
114,357
286,692
3,219,176
2,111,628
1,107,548
369,965
256,040
123,858
105,387
78,292
190,983
191,533
700,770
114,537
135,037
3,269,352
77, 594
50,944
37,194
13,750
400,736
2,790,972
1,600,264
95,476
725,829
77,180
104,215
179,446
16,762,601
4,208,329
356,478
2,442,595
1,036,084
373,172
5,103,915
261,838
106,330
117,165
33,343
X5,441
8,421
29,924
135,558
171,538
742,502
555,404
59,109
9,377
22,228
61,944
1,146,767
156,913
102,917
324,084
62,853
277,697
85,441
192,256
347,586
123,779
60,908
162,899
838,427
537,684
300,743
305,283
148,011
45,038
56,144
85,193
61,278
73,682
323,974
40,054
1,705,202
100,068
80,731
59,036
21,695
802,891
802,243
4,245
2,623
589,847
6,632
36,454
153,342
11,368,701
127,267
U,844
78,997
16,894
19,532
7,167,546
1,018,701
173,831
337,832
507,038
480,288
10,563
14,932
14,809
439,984
879,622
830,634
13,692
4,393
9,343
8,077
13,483
1,580,577
647,402
209,507
500,128
223,540
187,473
467,673
674,637
280,076
67,532
327,029
199,642
96,976
102, 666
474,198
232,272
104,969
117,732
221,364
27,148
27,705
440,396
33,149
119,536
5,039
3,503
2,881
6<?7
87
U4,410
9,428
135
16,953
14,646
68,414
4,329
397,565
12,181
3,521
3,498
4,974
88
6,454
(•)
2,353
(♦)
60,417
2,129
6,837
46,556
4,895
18,705
10,973
(•)
1,837
(•)
(♦)
19,347
4,351
(•)
11,074
2,3U
2,291
3,153
15,913
5,127
3,461
7,325
34,567
25,221
9,346
(•)
(•)
3,631
3,134
(•)
3,941
3,329
25,694
3,723
136,982
7,410
6,758
5,629
1,129
41,400
88,172
9,270
7,967
53,689
2,394
(«)
9,283
781,354
54,141
5,050
17,635
15,883
15,573
31,196
(»)
10,625
(•)
201,465
9,247
13,749
152,531
25,938
104,699
64,449
(•)
11,652
(»)
(•)
109,354
18,714
(•)
71,723
10,471
8,383
11,712
66,954
13,904
39,049
190,357
131,794
58,563
(•)
(•)
35,030
9,355
(•)
13,879
12,164
33,367
16,267
539,030
23,232
21,790
17,503
4,282
183,075
332,783
23,014
13,999
243,298
6,857
C«)
37,475
2,747,270
206,056
17,996
76,814
53,969
57,277
2,203
(»)
621
(•)
16, 502
266
2,814
12,170
1,252
5,159
2,733
(•)
887
(♦)
(•)
6,332
1,216
(•)
3,735
542
1,764
417
1,347
4,732
1,003
2,384
13,943
10,981
2,962
(«)
(»)
4,348
1,356
(«)
1,812
4A5
8,175
2,038
2,148
67,811
2,392
2,603
1,924
679
15,040
49,379
9,992
5,790
28,793
929
(•)
3,894
324,315
55,043
4,173
23,845
17,647
9,373
25,922
(»)
10,181
(»)
141,499
3,417
17,912
101,086
19,084
65,683
39,237
(*)
8,511
(♦)
(•)
9,688
73,794
17,204
(•)
47,305
3,416
20,047
7,850
12,197
58,871
15,915
12,453
30,503
197,983
144,253
53,730
(•)
(*)
59,484
14,360
(•)
14,188
11,154
82,856
22,042
16,189
690,454
16,718
14,102
10,943
3,159
U4,157
559,579
191,490
32,938
227,564
10,521
(•)
45,052
3,812,558
1,052,167
77,867
520,530
258,744
195,026
14,460
'2,676
C.)
^1,335
(«)
31,794
'122
'36
32,319
'367
'3,933
'2,674
(•)
'1,300
(•)
(•)
'4,187
'7,338
(*)
4,957
393
'483
'757
274
4,041
42
2,149
'7,019
'5,221
'1,798
(•)
M
'4,884
(«)
3,040
'240
'2,716
751
168,315
'450
250
515
'265
80,102
88, 663
'3,124
'1,741
89,393
'4,395
{*)
8,197
719,812
'14,793
'2,397
'12,507
'6,163
6,274
Footnotes at end of table.
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Business Returns/1968 • Proprietorships
93
Table 2.8— NUMBER, BUSINESS RECEIPTS,
DEPRECIATION, COST OF DEPRECIABLE PROPERTY, NET PROFIT, AND INVENTORY,
AND SIZE OF BUSINESS RECEIPTS— Continued
BY SELECTED INDUSTRIES
Selected indiistry
Size of business receipts — Continued
$10,000 under $25,000
Business
receipts
( Thous.
delta
Deprecia-
tion
f Thousand
dollars)
Cost of
depreciable
property
f Thousand
dollars)
Net profit
(less
loss)
fTTiousand
dollars)
Inventory,
end-of-
year
f Thousand
dollars)
$25,000 under $50,000
Business
receipts
(Thousmd
dollars)
Deprecia-
tion
f TTiousaid
dollars)
Cost of
depreciable
property
(Thousand
dollars)
Net profit
(less
loss)
f Thousand
dollars)
Inventory,
end-of-
year
(Thousand
dol I ars)
Wholesale and retail trade — Continued
Retail trade
Building materials, hardware, and
farm eqviifflient
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 merchan-
dise 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
Autcmotive 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 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 £tnd 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.---
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, Eind
lessors of buildings
Lessors of real property other than
buildings
Agents , brokers , and managers
Subdividers and developers
Operative builders
Combinations of real estate, insur-
ance, loans, and law offices
Services
Hotels, rooming houses, caraps, and
other lodging places
Hotels
Tourist courts and motels
Trailer parks and camps
Other lodging places
Footnotes at end of table.
(13)
(U)
(15)
(16)
(17)
(IS)
(19)
(20)
(21)
(22)
(23)
5,832
3,695
1,635
(•)
16,836
(*)
1,987
7,804
5,961
30,207
20,896
(«)
2,190
2,256
2,114
20,130
2,241
1,592
15,072
(»)
2,709
2,881
10,583
2,589
58,511
34,779
23,732
(«)
2,855
3,634
1,355
3,155
1,901
4,192
15,467
2,740
(«)
71,199
3,331
2,414
1,983
(«)
30, (AS
37,220
2,950
(♦)
24,912
(♦)
(•)
7,316
302,198
20,352
1,506
3,744
6,648
3,454
3,156,006
105,432
65,280
30,745
(•)
263,266
{•)
28,637
118,002
100,165
530,545
363,721
(»)
40,851
41,921
37, 591
31,564
351,087
35,332
31,267
258,892
(•)
96,687
46,172
50,515
169,549
40,159
35,921
1,007,126
591,307
415,819
(')
46,678
61,631
34,239
57,670
31,636
70,821
264,629
47,615
(•)
1,155,411
57,894
40,741
33,848
(«)
508,138
589,329
42,838
(«)
395,757
(*)
(*)
126,554
4,907,946
320,484
26,888
134,584
108,961
50,051
3,038
1,688
839
(♦)
10,782
(•)
2,455
5,563
2,149
12,210
7,U6
(»)
1,021
1,203
1,910
9,246
1,149
1,394
6,098
(•)
1,916
757
1,159
6,255
2,054
2,434
40,814
23,368
17,446
(♦)
1,535
1,832
1,298
1,045
970
2,956
8,716
1,771
(•)
57,769
3,461
1,681
1,365
(«)
17,037
37,271
11,088
(«)
19,688
(«)
(*)
4,974
305,239
56,816
2,112
25,345
21,983
7,376
46,486
25,562
16,048
(*)
80,823
(•)
15,663
35,662
25,030
157,375
102,508
(*)
13,555
5.762
19,224
13,284
104,632
10,850
18,923
70,035
(»)
10,401
10,593
63,953
13,730
22,003
23,220
522,474
277,492
244,982
(•)
32,800
17,183
15,487
13,489
10,385
36,497
86,276
12,743
(»)
585,287
26,796
12,653
9,212
(•)
125,404
433,087
201,770
(♦)
173,013
(»)
(♦)
42,744
3,201,630
958,930
51,460
432,848
345,918
128,704
10,907
9,158
1,390
(«)
48, 562
(«)
1,708
34,125
6,173
38,162
17,444
(*)
5,0(K
1,976
9,135
15,021
4,455
3,577
6,209
(•)
3,243
3,493
24,003
5,398
7,300
11,305
91,530
55,065
36,465
(♦)
3,641
13,247
2,062
14,321
4,561
6,319
29,633
5,988
(•)
579,924
24, 930
21,355
17,353
(«)
293,017
261,927
13,449
(«)
199,586
(»)
(»)
60,441
1,795,930
44,725
5,879
18,643
7,908
12,295
28,029
14,293
11,554
(•)
29,742
(•)
1,394
1,167
26,337
48,284
43,484
(♦)
347
2,500
565
34,159
5,828
5,218
19,400
(♦)
15,098
19,202
25,454
5,606
35,567
17,211
18,356
(•)
6,996
8,252
9,832
33,372
2,520
4,581
57,820
4,406
(•)
7,685
25
7,660
2,730
(•)
4,642
55,525
2,727
576
8,331
2,020
5,289
1,022
16,312
(»)
(»)
5,387
9,408
40,296
29,513
2,2U
(*)
1,396
2,601
30,268
2,477
2,422
23,932
1,437
3,772
4,986
11,072
2,984
59,466
33, 567
25,399
2,493
3,375
2,998
1,313
3,289
2,945
4,220
13,307
(•)
31,940
1,660
(»)
(•)
(»)
13,243
17,037
(*)
(•)
11,292
(•)
(♦)
3,705
208,915
10,214
(•)
5,967
3,089
(•)
293,530
65,423
196,325
31,732
536,968
(♦)
(•)
194,043
339,102
1,482,655
1,082,030
82,770
(»)
50,491
96,395
1,145,250
82,395
90,546
918,693
53,611
140,347
135,507
403,643
103,359
2,U7,810
1,212,453
925,357
88,860
148,283
103,746
63,057
118,319
107,304
150,830
480,541
(•)
1,105,161
57,927
(»)
(•)
(*)
455,894
591,340
(•)
(♦)
399,351
(•)
(«)
126,2'
7,490,7c-
353,458
(*)
206,820
101,586
(*)
170,771
5,579
1,559
3,285
725
11,005
(•)
(*)
3,425
4,431
24,933
15,445
1,506
(*}
987
3,060
17,339
796
2,898
12,033
1,557
4,530
1,370
3,150
8,797
2,559
1,495
4,743
64,812
'38,904
25,903
2,050
2,281
2,161
1,550
2,148
5,510
5,023
12,093
(•)
1,752
43,300
2,304
(«)
(«)
(•)
13,373
27,623
(*)
(»)
14,424
(♦)
(•)
5,069
344,843
53,123
(♦)
33,087
16,933
(♦)
69,859
16,534
43,902
9,423
104,375
(»)
(♦)
26,759
54,606
287,901
193,542
14,670
(•)
12,448
27,959
188,440
6,520
46,632
122,171
13,117
19,552
34,005
67,454
23,149
805,664
439,182
366,482
16,247
25,208
18,641
9,653
22,770
48,478
46,9i39
124,895
(•)
427,253
17,700
(«)
(*)
(•)
87,322
321,731
(«)
(•)
132,091
(*)
(•)
62,131
3,721,278
892,812
(•)
583,043
250,934
(•)
39,002
11,909
26,573
520
64,310
(*)
(»)
31,460
23,603
103,243
53,346
11,733
(»)
8,116
19,792
74,277
6,738
11,119
53,959
2,461
37,451
14,086
23,365
41,033
8,144
247,059
128,605
118,454
10,754
9,532
12,087
7,802
16,630
18,062
21,111
67,590
(»5
495,925
23, 053
(*)
(•)
(•)
248,491
224,381
M
(•)
154,363
(•)
(*)
44,441
2,934,377
39,263
(♦)
32,343
3,928
(♦)
94
PROPmETORSHIPS WITH DEPRECIABLE PROPERTY
Table 2.8— NUMBER, BUSINESS RECEIPTS,
Business Returns/1968 • Proprietorships
DEPRECIATION, COST OF DEPRECIABLE PROPERTY, NET PROFIT,
AND SIZE OF BUSINESS RECEIPTS— Continued
AND INVENTORY, BY SELECTED INDUSTRIES
Selected industry
Size of business receipts — Continued
$50,000 under $100,000
$100,000
or more
Number
Business
receipts
dollmra)
Deprecia-
tion
(Thouiartd
dottart)
Cost of
depreciable
property
(thoua^d
dollar,)
Net profit
(less
loss)
(Thoos^d
dollats)
Inventory,
end-of-
year
(Thousand
dollars)
Number
Business
receipts
(Thousand
hilars)
Deprecia-
tion
(Thousand
dollars)
Cost of
depreciable
property
(Thousand
dollars)
Net profit
(less
loss)
(Thousm}d
dollars)
Inventory,
end-of-
year
{ Thousand
<i>llars)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36>
219,135
15,493,792
254,924
2,723,216
1,339,760
1,479,005
218,946
47,628,052
472,948
5,159,694
2,655,014
4,326,655
9,904
3,292
5,143
1,469
706,843
235,032
370,699
101,112
13,797
6,266
6,008
1,523
150,353
52,019
32,784
15,555
70,332
23,367
40,670
6,295
157,543
28,663
112,911
25,069
12,283
4,270
3,307
4,706
2,993,478
972,727
607,767
1,412,984
34,231
13,988
7,350
12,893
355,211
136,077
93,217
135,917
144,273
62,476
49,867
31,930
727,910
121,506
143,384
463,020
13,786
(•5
976,585
(•)
24,674
(•)
210,800
(«)
87,642
(.)
134,734
9,210
59
1,679,739
19,570
27,360
156
263,932
1,251
1U,133
709
217,565
711
1,318
2,776
103,246
193,506
12,955
2,314
84,861
18,039
10,353
25,174
3,528
1,972
941
888
215,764
150,545
11,214
2,545
81,234
18,513
14,532
12,480
8,112
1,257
9,615
675,132
8,671
106,892
51,712
129,234
7,322
1,293,860
U,945
162,919
85,412
207,485
41,717
33,365
2,651
(-)
2,961,010
2,422,424
183,348
(»)
37,394
27,864
2,231
(♦)
455,675
347,056
22,719
(•)
192,313
135,310
13,586
(•)
184,554
172,870
2,365
(»)
43,662
37,982
3,300
334
10,323,407
9,274,184
626,914
75,782
95,226
81,941
5,729
1,094
1,143,495
995,213
57,152
10,921
407,712
351,473
31,613
2,309
517,487
493,559
9,703
1,168
1,054
2,291
70,593
153,745
1,330
4,025
15,300
46,110
9,990
20,698
3,547
3,293
220
378
29,557
145,681
408
3,508
3,693
45,114
2,053
12,152
1,035
2,768
1,315
87,981
1,441
19,829
10,399
1,087
948
171,279
2,546
31,402
8,107
4,254
54,333
3,379
3,965,021
238,115
38,089
2,277
367,746
30,348
247,018
16,653
225,078
31,403
80,835
11,683
18,591,408
5,607,334
117,295
21,605
1,146,926
299,580
814,638
136,905
1,210,663
590,082
3,502
45,940
2,012
255,788
3,325,653
145,465
4,524
29,218
2,070
53,331
266,800
17,267
23,732
195,835
10,798
55,508
112,793
25,374
4,277
61,124
3,801
790,344
11,235,704
1,058,026
10,503
75,747
9,440
107,532
637,121
102,593
65,138
563,124
48,421
124,036
316,154
180,341
10,358
740,718
7,944
79,356
79,550
186,526
3,135
1,541,371
15,210
157,013
154,443
326,748
4,329
6,029
301,727
438,991
3,885
4,059
39,203
40,148
25,558
53,982
65,023
121,503
2,162
6,023
438,591
1,102,730
3,958
11,242
44,724
122,239
43,301
111,142
54,295
262,453
11,715
3,911
825,414
282,982
13,613
4,061
129,473
47,747
75,787
22,790
127,715
55,552
12,913
4,964
2,683,208
1,061,451
31,032
13,473
349,251
162,412
202,722
87,405
433,986
190,043
2,727
184,367
3,320
24,493
17,353
14,927
1,675
331,217
3,996
45,457
24,862
37,974
5,077
358,065
6,232
57,233
35,644
57,135
6,273
1,290,540
13,553
140,382
90,455
205,969
38,417
25,293
13,124
2,607,104
1,725,701
881,403
73,041
43,928
24,113
857,271
561,264
296,007
259,846
169,204
100,642
61,327
28,273
33,049
17,138
13, 697
3,441
2,803,263
2,319,237
484,026
69,950
59,208
10,742
335,784
689,437"
U6,347
237,011
190,031
46,980
47,230
29,326
17,904
7,199
6,270
1,302
537,936
459,140
92,231
6,832
4,638
1,237
82,560
56,230
11,814
74,578
35,158
9,682
108,855
48,470
22,399
11,482
7,862
640
2,044,350
1,623,947
111,519
22,480
12,427
1,679
261,645
141,050
16,736
221,905
99,584
14,906
339,908
153,425
21,019
2,985
1,895
211,449
131,569
3,695
1,865
32,423
15,256
21,695
21,705
33,479
44,577
1,417
1,349
268,069
221,264
3,221
2,091
32,954
21,303
24,598
30,412
59,163
75,068
1,879
3,625
123,665
249,918
3,723
5,855
29,527
67,868
12,662
31,905
4,297
10,070
1,520
1,092
337,684
165,610
8,075
3,069
87,905
29,075
22,953
14,587
18,104
3,903
11,748
1,502
801,020
104,169
16,208
2,319
150,011
25,848
97,437
11,449
110,007
9,174
8,332
976
1,928,184
211,541
25,607
3,495
256,732
40,682
137,030
15,006
163,432
11,053
1,783
121,349
2,398
20,542
12,186
19,521
2,203
594,594
6,847
76,019
37,117
55,403
12,842
366,915
29,904
404,728
274,280
33,204
7,953
2,049,790
65,739
1,161,630
186,758
67,786
1,178
79,666
1,813
11,064
32,028
-
389
339,938
674
5,316
20,457
3,817
947
64,947
1,636
9,887
26,773
-
322
373,743
594
4,484
17,487
2,415
(•)
(.)
(»)
(•)
(•)
-
254
340,042
406
2,750
13,500
1,788
(-)
(«)
(«)
(•)
(•)
.
68
33,701
188
1,734
3,887
627
4,037
269,812
5,807
41,401
109,901
-
2,298
457,293
3,763
32,002
71,380
-
7,627
517,437
22,284
352,263
132,351
33,204
5,266
1,202,559
61,302
1,124,312
94,921
53,969
920
60,763
11,700
230,209
7,927
54
706
237,390
41,709
871,591
lU3
9,354
(•)
4,0W
(»)
276,738
(•)
7,559
(-)
87,893
(•)
83,807
6,510
55
1,783
11,516
301,765
106
7,381
790
105,268
1,426
52,698
135
3,312
(»)
1,189
(>)
35,538
(»)
976
(«)
12,897
(«)
9,648
(»)
21,737
475
1,680
113,937
442,012
3,925
6,485
51,775
80,159
5,074
20,325
9,217
41,941
1,224
77,229
1,544
15,296
25,216
148
557
94,924
1,166
14,173
15,047
-
133,531
9,121,624
320,339
3,418,094
3,891,129
96,114
42,335
7,132,573
239,853
2,609,041
2,027,453
98,662
4,530
304,328
39,996
672,543
32,510
2,207
1,888
370,429
40,729
631,777
25,552
3,660
1,151
2,806
(•)
(")
78,356
187,215
(•)
(")
4,276
29,792
(•)
(•)
75,115
504,510
(•)
(")
3,648
24,927
(•)
(•)
1,691
223
(*)
(«)
401
1,121
360
5
90,568
224,425
52,850
2,586
6,646
27,268
6,120
695
126,734
396,664
99,363
9,016
3,009
15,591
7,577
'615
306
1,725
1,103
26
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
Autcanatic merchandising machine
operators
Direct selling establishments
Variety and other general merchan-
dise stores
Food stores
Grocery stores
Meat and fish markets
Fruit stores and vegetable markets .
Candy, nut, and confectionery
stores
Retail hakeries
Dairy products and other food
stores
Autcmotive dealers
Motor vehicle dealers
Tire, battery, and accessory
dealers
Gasoline service stations
Other autcmotive 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 equijment
stores, except appliances
Household appliances, radio, TV,
and music stores
Eating and drinking places
Eating places
Ett-inking 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 .-• •
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
Subdivlders and developers
Operative builders
Combinations of real estate, insur-
ance, loons, and law offices
Services
Hotels, rocmlng houses, camps, and
other lodging places
Hotels
Tourist courts and motels
Trailer parks and camps
Other lodging places
Footnotes at end of table.
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Table 2.8— NUMBER, BUSINESS RECEIPTS,
Business Returns/1968 • Proprietorships
95
DEPRECIATION, COST OF DEPRECIABLE PROPERTY, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES
AND SIZE OF BUSINESS RECEIPTS— Continued
Selected industry-
Size of business receipts
Business
receipts
(Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
Cost of
depreciable
property
fThouswid
dollars)
Net profit
(less
loss)
(Thousand
dollars)
Inventory J
end -of -
year
(Thousand
dollars)
Under $10,000
Business
receipts
(Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
Cost of
depreciable
property
(Thoasmd
dollars)
Net profit
(less
loss)
(Thousand
dollars)
Inventory,
end-of-
year
(Thousand
dollars)
Services— Continued
Personal services
Coin-operated laundries and dry
cleaning
Other laundries and dry cleaning
plants
Photographic studios
Beauty shops
BELTber shops
Shoe repair shops, shoe shine parlors,
and hat cleaning shops
Funeral service and crematories
Other personal services
Business services
Advertising
Services to buildings
Consulting services
Other business services
Automobile 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
Production, distribution, and related
services
Theaters
Amusement 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
Sanatoria, and convalescent and rest
homes
Other medical services
Legal services
Educational services
Engineering services
Architectural services
Certified public accountants
Other accounting, auditing, and book-
beeping services
Other services
Mature of business not allocable
Footnotes at end of table.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
342,045
26,917
37,291
25,349
141,042
61,832
13,214
11,966
23,934
I 144,936
8,651
29,859
30,114
76,362
101,524
18,699
53,742
9,413
19,670
118,000
25,951
16,095
15,742
60,212
7,008
4,155
2,853
276,014
132,794
72,803
5,733
15, 502
14,551
34,631
77,891
53,097
20,672
12,424
13,755
63,844
53,670
7,169
4,787,655
421,694
1,098,456
363,485
1,371,658
601,821
166,536
616,044
147,961
2,463,256
360,832
385,703
458,330
1,258,336
2,700,348
589,906
1,520,703
245,023
344,716
1,661,133
293,765
258,154
237,320
871,944
199,492
76,425
123,067
11,933,819
6,349,507
3,187,844
233,885
230,363
496,527
935,693
2,120,930
324,206
607,190
423,844
326,778
529,507
583,334
288,967
67, a9
69,253
23,049
53,651
15,459
4,401
47,343
8,192
127,475
7,469
16,235
17,603
86,113
119,019
14,426
45,966
9,122
49,505
73,067
12,731
10,709
8,338
41,289
11,281
4,752
6,529
121,557
13,053
15,7^3
372,967
191,869
98,421
8,612
14,721
28,641
30,703
62,370
25,922
17,430
8,670
10,313
26,462
23,397
4,947
2,937,031
584,465
704,713
176,981
590,454
191,490
53,875
602,319
82,784
997,448
59,776
105,319
171,221
661,132
1,149,613
174,577
506,831
39,209
378,946
657,373
113,725
82,094
92,758
368,796
147,839
45,498
102,341
1,068,852
37,066
202,798
773,983
3,870,489
1,739,722
1,107,247
39,090
185,558
450,706
298,166
490,627
333,463
154, 624
30,34«
75,194
276,617
264,704
1,167,002
176,912
70,264
338,951
57,675
145,501
39,702
603,921
60,667
102,266
161,994
278,994
376,329
83,781
209,221
45,355
37,972
377,274
57,537
57,623
46,826
215,283
29,44«
17,299
12,149
91,203
61,349
22,445
7,414
6,473,429
4,134,690
1,623,934
137,141
125,950
57,493
349,216
1,108,966
81,993
171,165
115,311
154,921
242,476
242,436
13,682
4,974
9,563
14,751
16,593
23,154
3,100
23,292
1,226
2,972
5,015
14,079
117,979
13,366
82,332
12,733
9,548
105,661
24,286
12,955
6,702
61,718
2,954
2,869
85
29,228
1,769
27,118
10,334
1,400
334
355
85
164
3,046
36
2,224
6,451
17
52
164
8,917
12,205
12,157
17,346
104,509
44,121
6,963
(•)
20,917
92,952
3,537
20,847
18,716
49,852
42,219
5,937
20,973
3,941
11, 318
72,772
17,873
8,981
8,961
36,957
2,650
2,571
65,362
24,414
3,401
37,547
52,270
15,963
6,753
(-)
7,306
7,909
13,538
22,720
47,063
10,171
5,697
6,007
47,955
40,821
5,973
857,977
60,632
51,077
42,318
385,238
227,669
34,614
(♦)
54,213
309,606
10,986
76,073
65,862
156,685
165,608
33,017
37,376
13,429
31,786
245,975
51,740
35,560
32,100
126,575
5,572
5,489
(«)
184, 524
58,871
16,264
109,389
253,301
31,933
39,831
(»)
40,386
38,919
53,727
91,080
116,212
35,150
14,736
17,392
135,793
103,288
15,778
63,604
13,916
4,285
8,228
21,943
8,298
1,549
(♦)
5,091
40,175
2,633
6,652
7,316
23,569
22,756
2,162
7,915
1,027
U,652
24,547
5,300
3,955
3,071
12,221
1,245
1,232
(«)
36,033
3,140
2,361
25,532
26,157
7,774
5,287
(•)
2,777
3,998
5,801
9,093
14,459
3,238
1,527
1,516
12,906
12,411
2,659
710,139
134,739
42,821
60,335
275,350
115,322
24,355
(•)
56,432
334,691
24,039
43,169
76,&i2
190,791
216,466
25,721
90,597
12,358
37,790
237,569
45,973
23,733
42,588
120,275
9,795
9,389
(«)
305,002
56,650
25,806
222,546
276,426
73,352
54,135
(•)
34,709
62,172
44,102
76,459
200,165
42,803
25,057
14,762
157,250
153,802
22,316
8,722
'114
145,347
143,795
13,538
18,627
93,235
1,403
30,550
17,110
44,172
15,035
4,941
7,974
4,176
^2,056
60,451
7,863
7,294
7,585
37,709
^1,012
'1,006
(•)
'28,033
13,001
1,042
'42,031
91,232
27,939
12,656
(•)
17,775
7,006
24,549
27,226
40,678
10,636
3,375
9,256
62,252
20,225
(12)
232
838
6,005
206
1,843
199
2,764
100
124
1,570
970
10,224
1,477
8,509
100
133
27,478
8,861
2,132
1,387
15,098
139
1,323
43
30
1,200
465
87
33
895
33
45
1,930
96
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Business Returns/1968 • Proprietorships
Table 2.8— NUMBER, BUSINESS RECEIPTS, DEPRECIATION, COST OF DEPRECIABLE PROPERTY, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES
AND SIZE OF BUSINESS RECEIPTS— Continued
Selected industry
Size of business receipts — Continued
$10,000 under ,
1,000
Business
receipts
(Thousand
dollars)
Deprecia-
tion
f Thousand
dollara)
Cost of
depreciable
property
(Thousand
(hllara)
Net profit
(less
Loss)
(Thousand
dollars)
Inventory J
end-of-
year
f Thousand
dollars)
$25,000 under $50,000
Business
receipts
f Thousand
dollars)
Deprecia-
tion
( Thousand
dollars)
Cost of
depreciable
property
f Thousand
dollars)
Net profit
(less
loss)
f Thousand
dollars)
Inventory,
end -of -
year
(Thousand
dollars)
Services — Continued
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 par-
lors, and hat cleanirig shops
Funeral service and crematories
Other personal services
Bi-siness services
Advertising
Services to buildings
Consulting services
Other business services
Automobile parldng, repair, and ser-
vices
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
Amiisement 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 sur-
geons
Offices of osteopathic physicians.-..
Offices of chiropractors
Sanatoria, and convalescent and rest
homes
Other medical services
Legal services
Educational services
Engineering services
Architectural services
Certified public accountants
Other accounting, auditing, and book-
keeping services
(/ther services
Nature of business not allocable
Footnotes at end of table.
(U)
(1-1)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
73,921
10,257
11,118
4,890
24,126
13,781
4,716
3,220
1,813
27,908
1,450
6,057
6,436
13,965
26,735
5,450
13,802
2,566
4,917
28, 585
5,392
4,433
4,245
14,515
(•)
(•)
(»)
3,552
9,002
51,690
21,226
12,936
1,200
5,794
2,204
8,330
24,670
3,610
3,336
2,898
2,200
10,938
7,151
1,157,243
167,854
181,131
86,305
375,576
196,535
68,795
50,645
30,402
440,874
23,667
92,989
105,949
218,269
444,918
92,339
230,932
45,498
76,149
453,938
86,115
76,821
67,984
223,068
(•)
(•)
(•)
266,289
66,806
51,749
147,734
895,121
371,504
233,477
19,802
101,112
37,154
132,072
425,805
60,364
56,528
43,435
38,494
166,064
121,695
(■)
26,266
15,153
5,942
13,778
4,188
2,021
5,931
501
22,336
1,271
4,153
3,959
12,953
27,665
2,932
9,434
2,481
13,038
20,212
3,720
2,937
2,808
10,747
(•)
(«)
(«)
21,260
1,923
3,519
15,818
43,723
18,359
9,195
952
6,976
3,314
4,927
16,809
2,969
1,932
1,855
1,603
6,926
4,377
125,110
42,173
147,977
18,792
69,168
3,404
163,224
8,339
23,339
35,212
96, 3X
263,300
27,995
111,579
20,224
103,502
173,699
37,154
23,507
27,321
85,717
(•)
(■)
(•)
(•)
10,025
33,263
135,216
467,346
169,134
112,266
10,729
82,994
45,808
116,730
41,543
16,196
10,120
9,235
63,331
45,695
(•)
42,447
22,592
84,277
30,809
13,433
9,854
166,210
9,307
32,200
50,445
74,258
103,063
16,094
55,956
11,623
19,390
160,930
26,753
26,592
16,464
91,121
(•)
(•)
(•)
46,633
20,436
9,344
16,853
465,153
208,670
119,781
12,429
58,295
5,516
60,462
240,517
17,452
32,590
18,377
23,081
94,778
65,023
15,737
243
418
1,901
3,058
112
6,204
2,739
1,062
2,455
312
138
300
1,705
10, 108
1,855
6,633
1,607
13
17,877
4,806
3,226
1,486
8,359
(«)
(')
4,253
42
516
3,695
2,083
136
119
100
31,265
3,442
8,392
1,768
8,891
1,332
3,572
(')
13,292
1,896
1,321
3,113
6,962
17,919
3,345
10,787
1,623
2,164
9,495
1,201
1,645
1,723
4,926
2,249
950
1,299
5,619
(•)
1,017
3,598
79,769
37,597
29,296
1,835
2,172
1,778
7,041
20,398
1,536
4,304
1,784
3,774
3,798
3,500
1,069,669
113,296
293,395
57,940
313,245
42,368
119,744
(•)
432,367
70,336
47,812
112,272
251,397
650,096
117,146
395,746
62,773
74,431
326,027
41,018
54,414
60,295
170,300
73,498
31,530
41,968
203,350
(«)
41,699
128,248
2,971,703
1,422,719
1,085,029
68,525
74,914
68,791
251,725
707,033
52,862
158,300
62,945
125,953
133,067
120,381
60,706
12,459
20,928
1,900
9,013
535
13,934
(•)
26,330
1,159
1,908
2,725
20,538
28,467
2,904
11,432
2,439
11,692
10,512
841
1,246
1,105
7,320
5,494
2,770
2,724
18,583
(•)
2,840
14,250
98,693
46,811
34,187
2,620
4,155
3,794
7,126
19,845
3,772
5,422
1,473
3,723
4,746
3,954
626,103
126,394
196,257
U,816
85,506
7,043
173,840
(«)
192,114
9,657
11,069
26,905
144,483
263,309
32,324
111,325
22,226
97,434
88,511
5,119
9,293
9,376
64,723
61,633
28,728
32,905
181,063
(•)
51,961
117,111
1,049,067
413,593
407,635
29,262
56,856
65,929
70,792
156,638
46,594
43,314
14,132
27,638
38,078
40,072
228,472
29,421
50,556
15,642
64,221
9,392
22,691
(•)
130,291
18,833
12,037
43,636
55,565
101,719
20,786
63,032
13,367
4,534
70,032
10,325
10,912
12,685
36,110
9,770
7,903
1,867
23,195
(-)
7,201
8,278
1,670,577
899,408
566,094
41,549
42,635
7,525
113,366
397,159
9,006
48,076
22,514
64,750
56,707
62,846
18,917
554
1,183
1,276
7,116
7,532
(*)
4,148
568
615
2,965
29,548
2,634
22,344
4,418
152
17,598
1,514
1,605
395
14,084
2,498
2,466
32
5,232
(«)
367
4,686
3,015
436
199
141
2
2,187
44
4,097
(•)
(-)
(•)
(•)
(")
(•)
PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY
Business Returns/1968 • Proprietorships
97
Table 2.8— NUMBER,
BUSINESS RECEIPTS, DEPRECIATION, COST OF DEPRECIABLE EROPERTY, NET PROFIT,
AND SIZE OF BUSINESS RECEIPTS— Continued
AND INVENTORY, BY SEI£CTED INDUSTRIES
Selected industry
Size of business receipts — Continued
$50,000 under $100,000
receipts
f Thousand
dollars)
Deprecia-
tion
(TTMuaend
itoltars)
Cost of
depreciable
property
(Thousiwjd
dollar a)
Net profit
(less
(Thousand
dollars)
Inventory)
end-of-
year
(Thousand
dollars)
$100,000 or more
Business
receipts
f 77>ou9anc/
dollars)
Deprecia-
tion
(Thousand
(hilars)
Cost Of
depreciable
property
(Thousand
thllars)
Net profit
(less
loss)
Inventory,
end-of-
year
(Thousand
AilUrs)
Services — Continued
(25)
(26)
{27}
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
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 par-
lors , and hat cleaning shops
Funeral service and crematories
Other personal services
Business services
Advertising
Services to buildings
Consulting services
Other business services
Automobile parking, repair, and ser-
vices
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
autcanobile
Motion pictures
Production, distribution, and related
services
Theaters
Amusement 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 sur-
geons
Offices of osteopathic physicians . . . -
Offices of chiropractors
Sanatoria, and convalescent and rest
homes -
Other medical services
Legal services
Educational services
Engineering services
Architectural services
Certified public accountants
Other accounting, auditing, and book-
keeping services
Other services
13,755
826
4,083
1,346
2,810
(»)
(»)
3,569
(•)
6,962
849
1,064
1,376
3,673
10,187
2,968
5,884
723
(♦)
5,377
1,258
(•)
2,854
(«)
289,045
90,483
192,581
(•)
(•)
243,029
(«)
483,080
61,345
74,391
95,902
251,442
700,039
201,771
412,921
47,070
(•)
362,936
79,903
46,060
(•)
198,902
(•)
(•)
(•)
(«)
1,841 131,410
74,045 , 5,052,733
45,184 1 3,125,330
I
20,658 i 1,383,501
1,555
1,584
4,835
8,091
(•)
1,781
1,001
1,462
923
1,586
Nature of business not allocable .
(«)
104,694
(•)
109,637
315,742
547,699
(•)
123,264
72,919
96,792
59,779
110,814
(*)
17,415
3,862
4,904
(»)
(»)
16,225
(•)
18,770
1,059
1,609
1,982
14,120
19,679
4,454
9,894
1,210
(•)
10,527
1,698
1,842
(•)
6,268
(•)
(•)
{-)
15,682
(«)
(*)
136,647
77,858
39,854
3,548
(«)
6,322
8,255
11,543
(»)
3,172
1,095
2,523
1,247
2,033
{*)
572,329
69,839
194,195
35,640
49,312
(•)
(«)
206,697
(•)
151,316
6,695
11,506
15,607
117,508
202,619
63,719
102,664
13,795
(«)
86,475
17,055
13,910
(•)
48,783
(•)
(•)
(*)
(»)
1,347,945
694,328
434,851
36,566
(•)
93,328
77,911
98,694
(•)
23,383
10,320
16,913
12,658
15,220
(»)
45,770
19,650
34,259
(»)
(»)
61,735
(•)
116,455
11,721
14,826
31,141
58,767
83,804
27,445
46,441
5,979
(»)
52,680
9,274
6,947
(*)
31,195
(«)
{•)
(*)
21,100
(♦)
(«)
12,385
2,905,228
2,000,576
706,499
59,994
(•)
11,912
119,056
293,925
(•)
38,976
24,748
41,596
23,161
60,638
(*)
21
2,065
2,363
2,606
(•)
(«)
11,428
(•)
5,030
19
631
1,371
3,009
28,590
5,269
19,919
3,278
(•)
26,339
6,478
3,311
(*)
14,819
(♦)
(*)
(«)
(•)
(•)
9,126
2,760
210
19
186
(«)
29
2,313
1,401
{»)
1,541
499
706
74
1,269
(•)
3,872
919
570
473
1,910
4,464
949
2,296
560
659
1,771
227
290
294
960
347
144
203
260
253
1,135
18,240
12,824
3,160
292
(*)
1,076
887
2,012
315
1,080
1,044
312
180
615
760,986
26,313
283,808
86,439
105,018
11,329
200,410
(•)
747,329
193,948
94,443
78,345
380,593
739,687
145,633
393,728
76,253
124,073
272,257
34,984
45,299
38,875
153,099
64,889
23,744
41,145
341,349
56,826
37,626
2,755,961
1,848,021
446,006
37,359
(*)
242,026
182,427
349,313
56,509
233,948
229,809
48,147
34,804
127,156
23,618
35,342
3,725
11,472
3,117
4,013
142
10,959
(«)
19,864
1,342
1,963
1,621
14,938
20,232
1,974
7,291
1,965
9,002
7,269
1,172
729
635
4,733
2,116
442
1,674
29,999
892
67,747
41,067
9,898
972
(»)
11,213
4,594
5,075
2,502
3,666
2,620
943
637
1,122
22,978
146,330
25,017
32,309
7,695
2,474
151,829
(*)
156,103
10,996
16,236
16,855
112,016
203,919
24,818
90,716
20,606
67,779
71,119
8,424
6,651
6,746
49,298
27,623
4,837
22,736
56,253
197,665
729,705
379,315
98,310
9,627
{«)
182,862
59,553
42,106
21,252
28,923
20,719
6,446
5,300
9,915
2,118
110,096
4,074
29,417
12,494
10,847
3,379
1,459
46,527
(•)
97,730
19,403
12,653
19,462
46,212
73,208
14,515
35,318
10,710
12,165
33,181
3,322
5,883
4,828
19,148
12,299
5,671
6,628
15,692
647
11,979
1,346,189
1,048,047
218,904
21,862
(»)
25,539
31,783
150,139
8,477
40,837
45,797
16,238
5,578
33,754
2,353
(36)
1,655
3,278
1,806
738
6,455
8,895
227
2,079
1,159
5,430
39,509
2,131
24,927
3,330
9,121
16,369
2,627
2,631
1,703
9,353
239
237
2
2,061
431
44
23
133
1,375
1,152
915
^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 may not add to totals because of the omission of certain industries due to high sampling variability.
See text for explanatory statements and "Description of the Samples and Limitations of the Data."
Business Returns/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Table 2 9 —NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME
Selected industry and size of adjusted gross income
ALL INDIBTRIES
Total.
Taxable returns, total.
Dlider $2,CXX)
♦2,000 under $5,000
$5,0CO 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, FORESTKf, AND FISHERIES
Total.
Taxable returns, total,.,
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 ....
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 Hut, and Vegetable Farms
Taxable returns, total...
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 FarmB
Total
Taxable returns, total.
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.
Anlmnl Specialty FarmB
Total.
Taxable returns, total
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)
199,187
1,150,239
2,550,315
1,837,752
626,296
99,984
21,649
1,043
3,173,269
2,177,778
84,556
487,862
936,955
520,951
119,259
20,886
6,785
524
995,491
1,194,403
832,369
30,860
193,702
355,305
196,615
47,089
6,934
1,748
116
362,034
108,047
(•)
18,978
38,730
32,350
12,067
2,260
828
53
30,523
1,468,293
940,092
41,544
231,706
420,543
201,105
35,289
6,910
2,750
245
528,201
(2)
,638
)
,768
,813
3,791
908
29
,303
9,211,613
7,081,283
205,681
1,240,002
2,744,837
2,041,618
703,916
116,889
26,812
1,528
2,130,330
3,205,683
2,202,819
85,230
492,811
944,125
527,661
123,091
22,039
7,263
599
1,200,523
837,863
30,860
194,711
356,298
198,520
48,326
7,196
1,828
124
362,660
108,593
{*)
18,978
39,066
32,403
12,136
2,314
857
58
31,349
1,470,833
941,765
41,54.4
231,706
420,891
201,904
35,550
7,075
2,839
256
529,068
57,303
48,999
(•)
6,104
18,813
13,052
3,814
908
271
29
Business
receipts
(3)
8,304
222,105,222
182,758,261
1,295,065
14,200,729
45,940,122
57,753,652
46,755,505
12,384,495
4,132,703
295,989
39,346,961
37,361,795
24,943,507
310,270
3,232,129
8,259,639
7,609,760
4,230,991
897,458
349,122
54,138
12,418,288
10,980,912
7,398,885
105,382
1,082,064
2,521,783
2,314,264
1,164,062
163,497
44,912
2,921
3,582,027
1,423,094
(«)
119,492
291,351
426,307
385,515
125,049
67,658
3,120
484,188
13,553,121
158,019
1,789,000
4,788,053
4,137,969
2,046,607
421,734
169,305
42,434
7,590,161
215,539
140,405
(«)
8,212
38,292
54,143
19,162
7,701
7,897
2,962
75,134
Adjusted gross income
(Thotsimid
(4)
78,578,659
302,570
4,235,017
18,945,485
25,520,226
18,294,230
6,571,139
3,455,245
1,254,747
3,127,189
24,121,528
22,352,676
127,521
1,765,679
6,878,536
6,889,504
3,458,429
1,404,666
1,166,612
641,729
1,768,852
8,854,055
8,203,007
47,133
705,840
2,610,083
2,607,870
1,342,115
455,551
288,596
U5,819
651,048
1,591,951
1,557,547
(«)
70,470
295,839
446,610
366,058
151,906
143,633
78,692
34,404
9,838,196
8,867,736
61,417
855,223
3,056,584
2,620,357
1,021,410
475,2U
487,170
290,364
970,460
665,304
662,507
C")
21,459
147,069
239,656
110,756
61,518
46,641
33,791
2,797
Net profit
(less loss)
(5)
31,870,535
31,478,985
166,137
1,850,438
6,373,490
9,232,756
9,703,967
3,385,257
778,326
^11,386
391,550
3,545,128
3,461,972
46,152
429,395
1,218,382
1,290,576
557,745
5,497
"■66,637
'19,138
63,156
1,705,047
1,576,397
17,521
202,031
492,650
567,742
279,330
21,890
'3,129
'1,638
128,650
136,371
173,877
(♦)
7,558
23,143
63,499
58,555
17,560
3 863
'576
'37,506
1,431,896
1,382,690
24,888
187,783
602,423
572,250
106,635
'46,808
'52,255
'12,226
49,205
'103,018
'62,984
(.)
'4,864
'17,131
'13,741
'12,554
'8,279
'5,452
'1,370
'40,034
Other income
(less loss)
(Thouitnd
(6)
49,635,313
47,099,674
2,384,579
12,571,995
16,287,470
6,590,263
3,185,862
2,576,919
1,266,133
2,735,639
20,575,400
16,890,704
81,359
1,356,264
5,660,154
5,596,926
2,900,664
1,399,169
1,233,249
660,857
1,685,696
7,149,008
6,625,510
29,512
503,809
2,117,433
2,040,123
1,062,785
433,651
291,725
U7,457
522,398
1,455,580
(•)
62,312
272,696
383,111
307,403
134,346
139,770
79,268
71,910
8,406,300
7,485,045
35,529
667,440
2,454,151
2,048,107
9U,775
522,019
539,425
302,590
921,254
758,322
725,491
(♦)
25,343
164,200
253,397
123,420
69,797
52,093
35,161
42,331
Taxable
income
(7)
53,350,893
52,818,969
62,839
1,726,313
10,267,705
17,296,323
14,285,584
5,369,793
2,762,620
1,007,787
531,924
15,154,369
14,782,404
33,977
743 ,724
3,865,658
4,823,726
2,762,007
1,143,111
913,443
496,748
371,965
5,595,936
5,460,174
12,426
302,210
1,480,126
1,854,558
1,083,576
377,542
234,090
115,645
135,762
1,084,223
(•)
28,136
152,101
317,447
288,365
119,322
110,882
55,312
10,613
5,936,640
5,735,195
15,239
355,540
1,718,325
1,829,301
827,014
388,412
375,267
225,096
201,445
Income tax
after
credits
(Thousand
db7J»,«J
(8)
4,324
12,911,096
12,911,096
11,510
253,244
1,594,529
3,310,910
3,649,463
2,027,991
1,337,796
575,653
3,491,542
3,491,542
4,655
104,596
511,711
692,630
695,203
430,979
464,152
267,616
1,221,051
1,221,051
1,747
42,655
235,858
343,007
271,003
142,298
119,438
64,034
295,564
295,564
(♦)
3,854
26,267
60,541
73,341
43,984
55,324
31,943
1,326,345
1,326,345
2,206
49,764
264,368
330,219
208,479
147,759
191,095
132,453
450,902
119,281
445,578
119,281
(«)
C«)
9,109
1,319
81,409
13,747
162,022
31,103
63,829
21,37'?
48,350
18,168
36,087
18,448
25,302
15,066
Footnotes at end of table.
Business Returns/1968 • Proprietorships
99
INDIVIDUALS WITH PROPRIETOfiSHIP BUSINESSES
Table 2.9.
-NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
r Thousand
dollBrs)
Adjusted gross income
(Thotitend
dollsrs)
Net profit
(less loss)
Other income
(less loss)
(Thousmd
thtlartl
Taxable
income
f TTiouswid
dollars)
Income tax
after
credits
(Thousand
dollars)
(1)
(a)
(3)
(4)
(5)
(6)
(7)
AGRICULTURE, FOHESHBf, AMD FISHERIEE— Continued
Other Fanns
Total
Taxable returns, total
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
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
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 Anljnal Husbandry Services
Total
Taxable returns, total
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
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
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.
173,210
138,440
3,751
20,689
53,681
42,240
13,973
2,973
1,047
86
34,770
18,748
12,754
3,272
4,922
3,167
1,256
113
23
1
5,994
14,516
13,273
(*)
3,686
5,033
3,504
414
29
3
(»)
31,788
26,896
(•)
3,087
10,728
8,921
1,944
615
233
26
4,892
51,492
40,853
(*)
8,049
20,533
9,944
838
123
21
10,639
9,380
6,392
3,900
2,276
154
52
10
173,963
139,185
3,751
20,689
54,018
42,394
14,134
3,035
1,073
91
34,778
18,777
12,780
3,272
4,923
3,167
1,280
114
23
1
5,997
14, 520
13,277
(•)
3,686
5,033
3,604
414
33
3
(♦)
31,825
26,926
(»)
3,067
10,728
8,921
1,967
620
235
26
4,899
51,492
40,853
(«)
8,049
20,533
9,944
838
123
21
10,639
9,332
6,394
3,900
2,276
154
54
10
770,442
577,876
4,101
62,767
153,532
132,494
160,520
42,954
19,447
2,061
192,566
461,492
323,689
93,458
78,130
88,609
21,619
11,333
12
137,803
479,953
449,375
(•)
64,744
125,865
205,251
46,122
2,925
68
{»)
504,013
382,071
M
28,095
91,066
129,759
70,673
27,130
20,399
479
121,942
565,197
472,200
(*)
78,609
132,752
158,691
65,339
31,441
2,627
94,523
51,015
33,914
15,712
555
753
81
2,023,001
1,965,854
5,743
75,698
396,761
568,519
419,403
201,237
180,231
118,262
57,147
132,897
136,864
36,532
43,412
35,197
7,584
3,515
669
^3,967
238,550
236,212
(«)
29,331
63,535
104,246
26,232
4,460
1,892
(•)
404,920
337,667
(•)
9,799
78,360
115,828
57,912
41,135
41,431
40,989
17,253
365,546
346,127
(*)
29,296
152,708
129,486
21,841
7,459
3,361
96,126
93,252
10,933
9,431
11,953
2,874
H5,447
^20,046
711
4,554
'8,610
'11,244
9,377
'5,657
'7,497
'1,680
'25,401
43,131
47,035
12,123
12,667
15,052
3,575
952
'14
'3,904
176,720
171,780
(•)
24,184
47,048
80,414
19,216
864
'173
(•)
'534
11,172
(•)
929
15,736
647
14
'242
'3,569
'1,183
'11,706
145,507
130,869
(•)
15,804
52,356
43,675
12,712
4,146
245
14,638
11,559
10,578
'304
'340
'273
2,068,448
1,985,900
5,032
71,144
405,371
579,763
410,026
206,894
137,723
119, 942
32,548
89,766
89,829
24,404
30,745
20,145
4,009
2,563
683
'63
61,830
64,432
(*)
5,147
21,487
23,832
7,016
3,596
2,070
(»)
405,454
376,495
(*)
8,870
62,624
115,131
57,893
41,377
45,000
42,172
23,959
220,039
215,258
(•)
13,492
100,352
35,811
9,129
3,313
3,116
84,567
32,674
35,887
11,287
9,771
12,231
1,380,955
1,367,091
1,425
29,744
225,184
390,702
326,411
161,185
140,706
91,734
13,864
95,8(X
93,483
3,318
23,612
28,299
23,414
6,565
2,822
458
2,316
167,370
167,370
(«)
15,261
45,608
79,169
21,885
3,702
1,498
264,122
263,537
(♦)
3,661
44,846
74,407
44,286
31,601
30,291
33,934
585
196,285
195,584
(«)
9,936
72,371
86,310
16,947
6,385
2,598
62,229
62,229
9,023
28,346
8,649
7,110
9,101
100
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected indusliy and size of adjusted gross income
Business
receipts
Adjusted gross income
(Thouaerd
dollar!)
Net profit
{less loss)
Other income
(less loss)
(Thousand
dollart)
Taxable
income
(Thousmd
doltaial
Income tajc
after
credits
(ThouMKid
dollars)
(1)
(2)
(3)
(■4)
(5)
(6)
(7)
AGRICULTURE, FORESTEY, AND FISHERIES -Continued
Fisheries
Total
Taxable returns, total
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
MINING
Total
Taxable returns, total
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
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
Quarryine and Mining, not Elsewhere Classified
Total
Taxable returns, total
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
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 returns, total
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.
35,188
24, 618
(•)
5,621
11,942
5,510
774
76
22
1
10,570
41,156
32,562
3,383
5,757
8,790
8,444
3,674
2,270
244
8,594
33,512
27,775
2,709
3,989
7,249
7,822
3,541
2,230
235
5,737
5,273
2,588
253
110
24
8
(»)
662,492
529,681
12,081
109,548
242,233
136,173
26,640
2,591
409
6
132,811
105,9X
85,202
(«)
12,367
34,990
26,420
9,506
1,003
165
4
20,732
24,671
(•)
5,621
11,942
5,510
827
76
43,488
34,709
3,385
6,7U
9,133
8,720
3,923
2,563
272
8,779
35,733
29,854
2,709
4,945
7,592
8,051
3,778
2,519
260
5,884
5,280
2,592
253
Ul
(«)
663,301
530,237
12,081
109,558
242,286
136,502
26,780
2,608
416
6
133,064
105,938
85,204
(•)
12,367
34,990
26,420
9,506
1,003
167
4
20,734
236,432
169,516
{•)
41,564
53,104
41,813
19,840
8,755
1,716
66,916
1,219,968
834,972
22,063
74,474
126,736
253,817
141,025
158,099
58,758
384,996
966,444
687,646
18,259
30,409
102,427
220,764
U5,090
142,889
57,808
278,798
160,953
86,022
38,421
16,924
21,382
8,941
354
(«)
19,333,780
16,285,734
64,983
1,210,137
4,346,942
5,388,174
3,920,894
931,451
365,157
7,996
3,048,046
7,118,354
5,923,128
(•)
337,558
1,317,360
1,889,479
1,765,306
437,035
151,999
5,653
1,195,226
232,306
213,569
(•)
18,463
88,218
75,267
21,301
5,078
3,428
595
18,737
1,437,839
1,441,120
12,894
41,840
126,149
261,303
253,429
422,152
323,353
"3,281
1,359,325
1,359,653
10,144
29,224
104,224
242,570
244,096
415,642
313,753
172
47,381
49,597
21,969
7,667
7,775
3,873
8,303
(•)
5,186,272
4,982,290
13,261
414,590
1,776,732
1,797,199
743,022
165,323
59,230
7,933
203,932
1,015,256
1,019,210
(♦)
46,374
252,683
357,210
268,458
63,147
23,612
6,384
•3,954
45,876
42,210
(•)
12,943
15,068
6,932
6,265
9L2
'266
3,666
'73,873
4,480
6,724
6,322
8,597
8,959
77
'19,131
'7,068
'79,338
'5,806
6,040
4,039
8,189
6,764
'2,965
'20,634
'7,239
'73,532
5,178
9,667
1,717
2,250
891
UO
(•)
2,336,567
2,795,697
14,371
259,813
908,580
940,419
527,091
111,788
32,461
1,174
90,870
597,819
615,610
(♦)
31,932
145,943
216,399
173,345
36,087
10,050
659
'17,791
186,430
171,359
(•)
5,525
73,150
68,335
15,036
4,166
3,694
595
15,071
1,511,712
1,436,640
6,170
35,518
117,552
252,344
253,352
441,283
330,421
75,Cf72
1,439,163
1,365,459
4,104
25,185
96,035
235,306
247,061
436,276
320,992
73,704
42,203
39,930
17,270
5,950
5,525
2,937
8,198
(♦)
2,299,705
2,136,593
3,890
154,777
363,152
856,780
215,931
53,535
26,769
6,759
113,112
417,437
403,600
(»)
14,442
106,740
140,811
95,113
27,060
13,562
5,725
137,147
132,737
(»)
6,652
50,177
51,678
16,917
3,934
2,497
505
4,410
1,128,701
1,035,368
6,202
22,562
84,545
200,126
203,600
322,745
245,538
43,333
1,069,934
1,028,255
4,823
16,425
70,171
136,082
195,676
317,466
237,607
41,729
36,806
35,506
12,735
5,915
6,597
3,119
7,090
13,837
(•)
3,075,380
3,053,624
5,374
159,039
915,513
1,177,899
593,018
143,447
51,121
7,713
21,756
660,679
657,909
(•)
16,302
118,223
230,647
211,919
54,582
19,604
6,194
2,770
Business Returns/ 1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
101
Table 2.9-
-NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
AND INCOME TAX,
Selected industry and size of adjusted gross income
Business
receipts
(Thousmid
dollars)
Adjusted gross income
(Thoussjd
Net profit
{less loss)
(Thouaaid
Allara)
Other income
(less loss)
(Thoustnd
dollar a)
Taxable
income
(Thauaand
dollara)
Income tax
after
credits
(Thouaand
dot lata)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
CONTBAOT OONSTRncnON— Continued
Heavy Construction. Except Buildings
Total
Taxable returns, total
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 Contractors not Allocable
Total
Taxable returns, total
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
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
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
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
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.
9,893
6,863
3,261
2,505
876
179
42
3,030
7,697
4,844
1,677
(«)
53
973
43
241
(•)
4
940
19
320
14,970
3
575
244
106,932
86,326
4,370
23,653
38,515
18,385
1,285
102
16
40,640
34,556
(»)
5,533
14,026
11,419
2,236
295
38
44,251
36,998
6,4S1
20,376
8,567
1,422
142
10
7,253
9,905
6,875
376
190
43
7,697
4,844
1,677
(»)
53,997
43,265
(*)
4,940
19,320
14,970
3,599
244
25
10,732
106,932
86,326
4,370
23,653
38,515
18,385
1,235
102
16
20,606
40,693
34,609
(*)
5,533
14,026
11,472
2,236
295
38
6,084
44,251
36,998
6,481
20,376
8,567
1,422
142
10
624,026
450,662
121,616
71,026
42,230
426,638
331,742
41,060
206,918
29,341
54,423
(»)
2,284,017
2,003,312
(»)
103,518
547,012
725,909
510,014
82,710
30,683
280,705
1,193,473
1,037,486
7,882
160,876
398,133
333,249
107,589
24,128
5,629
155,987
1,201,419
1,068,915
(»)
76,367
225,590
367,119
260,471
111,106
27,091
132,504
1,300,527
1,121,700
36,526
357,547
415,557
212,489
43,037
6,544
178,827
102,288
99,561
20,952
35,068
24,252
12,156
7,133
65,054
60,524
18,155
32,652
4,019
5,698
(»)
506,333
490,763
(•)
19,103
151,937
200,328
99,834
15,811
3,482
677,608
643,267
6,039
86,564
278,001
229,036
34,562
6,610
2,455
34,341
376,454
366,248
(»)
21,827
105,911
150,766
63,057
17,650
5,442
10,206
350,982
337,913
24,423
149,841
114,888
38,541
8,868
1,352
13,069
54,304
57,079
12,835
16,182
7,392
3,437
^2,275
35,734
38,523
6,023
24,589
4,123
3,783
(•)
331,435
320,863
(•)
11,463
91,491
120,655
81,961
12,535
2,547
10,572
358,603
337,682
5,511
62,161
139,164
102,866
23,363
3,706
911
205,526
197,188
(♦)
12,575
48,840
70,445
44,893
15,394
4,553
8,338
223,474
214,417
15,410
83,754
75,050
32,369
7,082
752
9,057
47,484
42,482
8,117
17,835
8,070
4,764
3,696
5,002
29,320
22,001
12,127
8,063
'104
1,915
(*)
174,898
169,900
(*)
7,640
60,446
79,673
17,873
3,276
935
4,998
319,005
305,535
528
24,403
138,837
126,170
11,199
2,904
1,544
13,420
170,928
169,060
(•)
9,252
57,071
30,321
18,164
2,256
1,868
127,503
123,496
9,013
66,087
39,838
6,172
1,786
600
4,012
71,868
69,579
9,182
23,786
19,482
10,727
6,402
43,364
42,884
9,605
24,813
3,499
4,962
(•)
320,202
318,556
(«)
6,185
85,154
131,099
79,624
13,391
2,984
1,646
368,542
368,121
2,033
31,261
150,933
149,392
27,260
5,338
1,354
240,280
239,653
(•)
10,971
58,117
97,939
51,092
16,056
5,046
198,327
198,263
8,536
76,172
73,628
30,806
7,917
1,154
102
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME. AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Number of
Business
receipts
( Thousand
dollars)
Adjusted gross income
Total
(Thousartc
Net profit
(less loss)
Other income
(less loss)
(Thous^d
dollars)
Taxable
income
Income tax
after
credits
C Thousand
doll an)
(1)
(2)
(J)
w
(5)
CONIRACT CONSTRUCTION— Continued
Carpentering and Flooring
Total
Taxable returns, total
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
Roofing and Sheet Metal Work
Total
Taxable returns, total
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
Concrete Work
Total
Taxable returns, total
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 Special Trade Contractors
Total
Taxable returns, total
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
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
Total
Taxable returns, total
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.
153,930
122,460
(*)
32,168
63,162
22,636
1,391
67
12
25,371
20,261
(*)
4,239
9,296
5,429
957
90
10,347
8,698
5,049
2,970
624
48
7
(«)
58
080
(•
1
11
821
25
861
15
267
2
984
250
49
22,211
16,923
3,490
6,551
5,591
1,035
97
7
2
5,283
171,543
132,089
3,101
21,tA4
44,416
44,790
15,403
2,195
526
14
39,454
153,930
122,460
M
32,168
63,162
22,636
1,391
67
12
25,923
20,313
(»)
4,239
9,295
5,429
1,009
90
6
73,376
58,082
(•)
11,821
25,861
15,267
2,986
250
49
22,213
15,923
3,490
6,651
5,591
1,085
97
7
2
5,290
172,333
132,798
3,101
21,644
44,597
45,074
15,575
2,244
548
15
39,535
1,605,091
1,366,518
(*)
183,658
555,284
454,429
129,095
30,452
6,365
238,573
745,980
569,828
(«)
52,319
186,669
239,775
136,622
37,112
6,333
10,347
463,823
8,698
376,847
5,049
115,981
2,970
143,259
624
94,908
43
16,388
7
6,311
(•)
C«)
1,727,384
1,383,173
(-)
124,051
377,803
438,302
324,797
81,492
25,877
344,211
452,347
394,553
23,923
128,419
129,364
93,117
10,720
1,572
2,343
57,734
6,672,726
5,491,440
33,499
262,576
918,283
1,567,783
1,798,497
599,165
279,474
32,063
1,181,286
984,780
915,997
(♦)
122,597
456,432
290,655
35,740
4,814
1,513
63,783
205,255
191,099
(•)
15,368
63,306
72,817
28,086
5,376
701
94,254
91,204
28,537
41,038
17,532
2,956
1,091
(•)
531,740
551,211
(•)
47,056
193,256
204,284
80,274
15,527
6,725
30,529
180,152
172,516
13,163
47,291
73,477
29,509
6,771
756
1,549
7,636
1,765,794
1,724,122
5,017
79,655
329,415
513,483
449,516
142,340
83,799
20,887
41,672
483,289
439,734
(•)
73,898
213,571
120,993
22,746
4,015
1,068
43,505
134,052
125,655
(«)
10,322
46,884
40,944
21,923
4,576
589
59,500
60,577
16,840
26,706
13,839
2,574
518
(•)
290,426
279,964
(•)
25, 577
75,557
100,145
60,334
12,149
4,008
83,312
78,251
5,117
27,732
26,741
16,738
1,263
145
515
5,051
766,821
3,554
37,737
U7,550
236,541
250,772
81,742
35,770
3,145
'9,347
(7)
501,491
475,213
{«)
48,699
242,861
169,672
1^,994
799
445
71
193
65
434
(*
5
046
21
422
31
873
6
158
800
112
34,554
30,627
11,697
14,332
3,743
332
473
(•)
291,314
271,247
(•)
21,479
117,599
104,139
19,940
4,378
2,717
20,067
96,840
94,255
8,046
19,559
46,736
12,771
5,503
611
1,034
2,575
1,003,320
957,301
1,453
41,928
2U,855
376,942
198,744
60,598
48,029
17,742
51,019
502,356
C«)
45,887
231,272
190,097
28,832
3,972
1,425
113,033
113,034
(•)
6,153
34,310
48,359
23,181
4,824
642
58,154
57,640
12,213
27,539
14,269
2,595
1,024
(«)
354,212
343,475
(•)
20,327
100,843
135,540
64,667
14,521
5,863
10,737
111,153
110,635
4,973
24,898
50,230
23,034
5,383
643
1,519
453
1,196,393
1,132,811
1,507
32, 357
172,157
414,883
350,417
120,335
70,255
10.399
13,582
Business Returns/1968 • Proprietorships
103
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Table 2.9— NUMBER OF RETURNS AND BUSINESSES
BY SELECTED
BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
dolUrs)
ijusted gross income
(Thouaend
Net profit
(less loss)
(Thousand
tiitlars)
Other income
(less loss)
( Thous end
dollars)
Taxable
income
(Thauaand
(hilars)
Income tax
after
credits
(Thouaand
dollars)
(1)
(2)
(3)
M
(5)
(6)
(7)
MUnjFAcnmiNG— Continued
Food and Kindred Products
Total :
Taxable returns, total
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
Apparel and Other Textile Products
Total
Taxable returns, total
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
Total
Taxable returns, total
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. Publishing, and Allied Industries
Total
Taxable returns, total
Itoder $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
Stone. Clay, and Glass Products
Total
Taxable returns, total
Uader $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
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.
9,066
5,699
4,767
762
150
20
3,367
7,184
5,219
2,723
1,355
1,033
88
19
1
(»)
45,921
26,630
(•)
6,720
8,907
6,784
2,327
311
65
4
19,291
29,804
26,151
(♦)
2,763
9,930
9,129
3,116
263
107
3
3,653
8,501
7,501
(«)
2,990
3,254
815
88
17
{•)
8,768
6,587
3,141
2,234
973
185
53
1
9,075
5,707
768
150
22
(*)
45,947
26,656
(•)
6,720
8,907
6,784
2,352
311
65
5
19,291
30,141
26,4U
(«)
2,763
10,058
9,183
3,191
265
108
3
3,730
8,501
7,501
(•)
2,990
3,254
815
88
17
(»)
8,781
6,599
3,141
2,234
973
195
55
1
969,542
740,095
364,422
275,067
83,049
17,557
229,447
7,208
519,775
5,243
469,240
2,723
70,350
1,355
110,950
1,055
89
20
1
215,117
50,019
22,804
(>)
1,435,927
1,091,392
(«)
.74,167
151,526
303,634
367,218
111,525
52,458
19,146
394,535
808, 679
719,852
(•)
28,096
178,521
249,700
192,568
32,655
22,513
487
88,327
346,114
306,438
(»)
63,283
118,406
87,238
25,571
10,555
(»)
(•)
361,422
282,305
62,088
44,596
106,959
36,068
32,350
244
(•)
78,153
74,215
35,248
25,167
10,462
3,338
3,943
73,092
75,942
14,862
19,531
31,968
5,501
3,311
769
(*)
309,226
285,143
(•)
24,523
63,661
92,792
66,240
20,022
10,349
4,999
24,033
354,543
350,066
(*)
10,503
73,466
126,077
90,142
16,602
17,269
9,609
4,477
104,087
99,499
(»)
21,490
44,203
24,017
6,229
2,625
(♦)
103,693
99,367
19,627
30,191
29,070
12,260
7,893
826
(•)
38,677
37,040
12,084
7,424
1,222
1,637
47,132
52,394
8,823
13,495
24,317
4,192
(»)
139,028
135,129
(•)
11,107
20,549
42,880
42,943
11,721
4,477
460
3,899
130,697
132,519
(•)
4,050
31,516
52,302
33,314
5,026
4,582
300
^1,822
37,647
36,370
(«)
5,479
14,551
11,287
3,939
991
(•)
51,276
50,901
9,409
5,750
23,317
8,184
4,020
221
39,431
37,175
18,933
13,083
3,038
2,116
2,306
25,960
23,548
6,039
6,036
7,651
1,309
1,644
869
C«)
170,198
150,014
(»)
13,416
43,112
49,912
23,297
8,301
5,872
4,539
20,184
217,547
(*)
6,453
46,950
73,775
56,828
11,576
12,687
9,309
6,299
66,440
63,129
(•)
16,011
29,652
12,730
2,290
1,634
(»)
52,417
43,966
10,218
24,441
5,753
4,076
3,873
605
(•)
55,293
54,524
21,369
21,321
8,927
2,907
54,252
53,751
7,746
12,531
26,032
4,408
2,429
605
(•)
196,117
190,573
(»)
9,006
31,680
65,262
53,580
17,645
8,991
3,798
5,544
234,790
234,662
(•)
4,643
39,663
90,862
70,702
13,792
13,009
1,464
128
67,347
65,952
(»)
11,031
27,372
19,157
5,533
2,203
(♦)
74,420
73,094
10,330
20,523
23,967
10,379
7,191
704
(•)
104
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
(Thovsand
dallart)
Adjusted gross income
(Thouamid
chllart)
Net profit
(less loss)
Other income
(less loss)
(Thouamd
dollar a)
Taxable
income
(Thouaand
doltara)
Income tax
after
credits
(Thouaand
dollara)
(1)
(2)
(3)
U)
(5)
(6)
(7)
MANUFACTURING— Continued
Machinery. E:tcept Electric
Total
Taxable returns, total
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 Manufacturing
Total
Taxable returns, total
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
IRANSPORIATION, COMilUNICATION, ELECTRIC, QAS, AND SAHITAKf
SERVICES
Total
Taxable returns, total
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
Taxicabs
Total
Taxable retiims, total
Under $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 uTjier $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 or more
Nontaxable returns
Other Local Transportation
Total
Taxable returns, total
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
Trucking. Local and Long Distance
Total
Taxable returns , total
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.
18,725
17,586
6,iU
8,456
2,250
378
88
C«)
20,590
18,498
4,031
5,422
6,419
2,214
339
73
(•)
282,854
206,656
6,514
39,673
90,267
59,200
9,650
1,054
279
19
76,198
31,992
25,386
(•)
8,069
12,354
4,000
255
32
6,606
20,345
14,812
(•)
4,163
4,689
4,435
803
49
1
5,533
192,971
134,923
4,498
23,835
61,076
39,799
5,169
468
74
4
58,048
18,780
17,640
6,414
8,509
2,250
378
89
(•)
20,771
18,679
4,031
5,422
6,596
2,214
343
73
(♦)
285,910
208,969
6,514
40,345
91,108
59,830
9,749
1,112
290
21
76,941
31,993
25,387
(•)
3,069
12,354
4,000
255
33
4
6,606
21,017
15,317
(»)
4,499
4,689
4,602
805
49
1
5,700
194,216
135,708
4,498
23,835
61,580
40,043
5,204
469
769,230
654,358
110,238
220,135
199,361
88,083
36, 541
(•)
508,236
485,440
31,856
66,770
138,457
153,540
53,030
36,787
(♦)
6,174,955
4,449,034
38,772
419,491
1,278,153
1,566,171
890,408
173,207
79,240
3,592
1,725,921
226,013
177,216
(♦)
54,095
75,374
35,491
3,775
5,830
346
48,797
254,855
174,122
(•)
19,921
45,878
58,851
41,585
6,225
18
80,733
4,521,509
3,U0,638
33,927
282,358
938,904
1,077,475
607,925
122,932
45,451
1,666
1,410,871
254,913
254,083
39,278
114,620
64,167
23,177
12,841
(»)
237,656
239,219
15,259
40,938
87,309
62,276
21,890
11,547
(»)
2,156,059
2,005,397
10,344
148,278
660,016
773,086
271,301
69,965
47,014
25,393
150,662
197,190
181,519
(•)
29,027
92,622
49,071
7,174
2,022
545
15,671
155,439
136,045
(»)
15,025
35,432
57,540
21,937
4,020
1,017
19,394
1,354,113
1,243,187
6,998
89,710
440,855
517,133
141,957
30,357
9,966
6,211
110,926
135,200
135,370
19,920
45,864
43,889
17,336
8,361
(»)
85,793
88,920
6,767
8,124
26,037
31,747
10,815
5,430
(♦)
925,253
870,906
8,065
73,174
271,391
335,663
147,572
26,322
8,549
170
54,352
75,140
65,766
(•)
20,986
31,147
11,938
495
195
9,374
637,255
598,202
5,963
37,421
191,886
244,384
95,125
18,586
4,767
70
39,053
119,713
118,713
19,353
68,756
20,273
5,341
4,4S0
(«)
151,858
150,299
8,492
32,814
61,272
30,529
11,075
6,117
(»)
1,230,801
1,134,491
2,279
75,10i
388,625
437,423
123,729
43,643
38,465
25,223
96,310
122,050
115,753
(»)
8,041
61,475
37,133
6,679
1,827
496
6,297
56,720
98,719
46,456
39,539
(•)
8,189
11,889
14,132
(•)
6,836
23,543
43,408
10,239
11,64a
1,494
2,526
-
1,017
10,264
9,130
644,985
1,035
52,289
248,969
272,749
46,832
11,771
5,199
6,141
71,373
178,431
176,464
21,168
71,4S5
51,743
20,377
11,691
(•)
164,153
164,059
5,9CK
22,530
58,405
48,905
18,450
9,865
(♦)
1,302,399
1,266,643
2,724
57,556
343,399
531,500
214,431
58,564
37,316
21,153
35,756
96,599
96,258
(•)
11,794
45,433
31,430
5,044
1,796
505
90,506
34,580
(•)
5,505
16,805
40,927
17,042
3,378
717
5,926
8L2,807
786,293
2,226
34,622
234,006
357,972
115,836
26,784
8,328
6,019
26,514
Business Returns/1968 • Proprietorships
105
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industiy and size of adjusted gross income
Business
receipts
(Thousand
dollars)
Adjusted gross income
(Thousand
dollars)
Net profit
(less loss)
( Thouaertd
doUors)
Other income
(less loss)
(Thousand
dot I are)
Taxable
income
(Thous.
dolla
Income tax
after
credits
(Thoua^td
dollara)
TRANSPORTATION, CONMUNICATION , ELECTRIC, GAS, AND SAUlTAm
SERVICES— Continued
Water Transportation
Total ,
Taxable returns, total
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
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
Travel Agencies
Total
Taxable returns , total
Iftider $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 Sanitajy Services
Total
Taxable returns, total
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 AMD RETAIL TRADE
Total
Taxable returns, total
Itoder $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
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)
7,942
6,993
2,179
2,355
994
159
73
(«)
4,047
2,912
(•)
1,884
581
102
(•)
4,368
3,842
649
85
20
(•)
13,739
12,012
631
52
IS
(♦)
1,850,021
1,443,071
3o,7S0
232,335
589,651
446,312
123,962
12,102
1,869
60
406,950
265,807
219,076
3,488
24,802
73,043
76,340
35,074
4,490
820
19
46,731
7,965
7,016
(»)
2,179
2,355
994
180
75
4
4,048
2,913
(*)
1,884
581
103
9
(•)
4,461
3,857
3,098
653
86
20
13,741
12,014
7,685
631
52
20
(»)
1,909,640
1,435,511
37,452
238,596
606,317
458,530
129,564
12,958
2,027
67
424,129
268,392
220,779
3,488
24,803
73,151
76,999
36,823
4,640
854
21
47,613
169,142
133,674
(•)
19,725
51,977
32,785
7,944
7,086
274
(♦)
79,495
62,507
(•)
41,138
12,434
8,328
143
(•)
222,64^
200,413
131,067
62,086
6,530
730
277,017
252,550
99,563
100,343
43,056
7,024
2,564
(«■)
106,886,227
90,751,143
600,330
6,993,780
24,205,595
31,296,531
22,217,604
4,321,025
1,077,143
39,135
16,135,084
20,432,113
17,963,913
56,705
743,536
3,156,553
5,578,778
6,232,649
1,670,570
495,570
29,552
2,468,200
110,098
109,544
(»)
16,141
31,130
28,869
10,759
14,170
3,844
60,336
63,385
21,470
16,293
11,628
13,437
(*)
61,733
61,229
18,167
5,687
2,794
(«)
129,635
125,746
18,674
3,496
3,290
(•)
16,437,368
15,999,324
55,886
866,636
4,414,267
6,007,727
3,512,452
783,595
283,409
75,352
438,044
3,226,428
3,185,282
5,564
90,726
552,202
1,049,350
1,050,444
294,194
122,112
20, 690
41,146
26,464
29,916
(•)
3,866
9,288
13,905
1,420
10
1
(*)
^3,938
4,868
4,432
856
^269
^276
(•)
18,419
17,990
9,925
7,513
372
180
70,142
64,727
26,245
9,633
1,462
885
7,644,409
7,666,479
27,308
432,958
1,778,241
2,805,957
2,132,441
400,841
87,128
1,605
^22,070
1,795,988
1,779,007
3,235
49,131
268,831
578,890
653,569
176,902
46,727
1,722
16,981
(6)
(7)
(8)
83,634
79,628
(•)
12,275
21,842
14,964
9,339
14,160
3,843
64,274
58,517
(•)
17,038
15,437
11,897
13,713
43,314
43,239
10,654
5,315
2,614
59,493
61,019
23,459
24,080
9,041
2,034
2,405
(•)
8,792,959
8,332,845
28,578
433,678
2,636,026
3,201,770
1,380,011
382,754
196,281
73,747
460,114
2,329
41,595
283,371
470,460
396,875
117,292
75,385
18,968
24,165
78,407
77,455
(*)
10,475
21,452
22,314
8,383
10,653
2,622
46,508
46,455
(»)
14,227
12,452
8,529
11,226
42,124
41,979
13,017
4,583
2,029
79,082
78,351
23,932
34,017
14,961
3,127
2,314
(•)
10,594,533
10,532,235
15,467
333,393
2,337,419
4,065,974
2,812,296
666,808
236,976
63,902
62,298
2,232,094
2,224,694
1,879
34,928
275,754
704,309
834,512
251,171
104,230
17,911
21,635
21,635
(•)
1,869
4,137
5,493
2,866
5,496
1,536
15,723
15,723
2,624
3,102
3,878
6,116
10,377
10,377
3,291
1,744
969
15,805
15,805
3,596
6,404
3,472
1,196
1,137
2,346,309
2,346,309
2,197
49,355
392,237
781,993
712,321
251, XO
118,952
37,914
560,711
271
5,415
46,361
136,295
213,782
96,033
52,215
10,339
7,400
106
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
INCOME TAX,
Selected industry and size of adjusted gross income
WHOLESALE AND RKIAIL TRADE — Continued
Wholesale Trade — Continued
Motor vehicles aixd automotive equipment
Total
Taxable returns, total
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.
Drugs, chemicals.
Total
Taxable returns , total
Under $2,000.
and allied products
$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
Taxable returns, total.
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...
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)
Nontaxable returns.
Farm products — raw materials
Total
Taxable returns.
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 nwre
Nontaxable returns.
Electrical goods
Total
Taxable returns, total.
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.
1J,766
12,367
6,072
4,421
1,657
174
42
1
5,237
4,732
3,624
1,063
20
(•)
11,330
10,360
4,132
2,102
287
(♦)
41,842
35,505
(«)
3,031
15,302
12,750
3,166
464
67
1
6,337
16,429
10,430
(»)
3,908
3,410
1,301
209
29
1
5,999
5,870
4,512
3,089
1,275
122
26
(2)
(•)
13,904
12,500
4,490
1,700
185
52
1
C»)
5,260
4,755
3,624
1,085
(♦)
21
2
(♦)
11,330
10,360
3,793
2,102
287
(•)
35,625
3,031
15,326
12,777
3,223
476
67
1
6,445
16,574
10,549
3,918
3,507
1,309
212
29
1
6,025
5,873
4,515
1,276
122
26
Business
receipts
(3)
(•)
1,074,227
1,017,070
269,320
340,199
324,879
66,764
15,885
23
(•)
252,249
240,745
100,696
(«)
9,025
SO
(«)
465,081
439,720
72,689
131,330
144,017
57,706
26,619
7,359
4,782,051
4,254,562
(-)
221,970
955,634
1,485,811
1,191,553
289,913
96,577
219
527,489
3,551,951
2,720,583
(»)
515,008
794,547
1,076,355
209,937
34,126
1
831,368
380,535
369,864
146,727
171,376
40,331
11,380
(«)
Adjusted gross income
(4)
159,863
160,437
35,469
60,563
46,497
11,689
5,717
502
80,900
79,203
40,144
32,287
(•)
3,887
1,442
(«)
170,083
169,964
26,043
56,881
60,149
19,202
6,419
1,270
Net profit
(less loss)
(5)
C»)
433,316
426,868
(«)
11,775
U4,062
167,526
92,708
29, 540
9,640
538
6,448
131,436
139,099
(•)
27,990
43,457
39,501
12,980
4,754
618
'7,663
89,355
86,321
37,510
37,077
7,283
4,451
(•)
92,501
93,082
34,461
27,528
6,426
2,943
'39
(«)
40,720
39,017
18,183
18,382
(*)
1,440
'22
(«)
91,344
94,796
29,621
42,181
9,065
2,789
861
(«)
249,350
248,178
(•)
7,897
57,437
103,544
59,342
16,396
3,571
60,761
65,677
(*)
9,962
22,609
22,781
7,255
1,224
'18
'4,916
51,877
50,916
19,298
24,929
4,411
2,278
(*)
Other income
(less loss)
( Thotsstnd
doliart}
(6)
67,355
13,706
26,102
18,969
5,263
541
(♦)
40,180
40,191
13,905
(♦)
2,447
1,464
(•)
78,739
75,168
15,764
27,260
17,963
10,137
3,630
409
Taxable
income
(7)
(•)
183,966
178,690
(-)
3,878
56,625
63,982
33,366
13,144
6,069
532
5,276
70,675
73,422
(-)
18,028
25,848
16,720
5,725
3,530
636
'2,747
37,973
35,405
18,212
12,148
2,872
2,173
(•)
113,767
113,758
17,669
42,158
38,565
9,785
5,084
497
(•)
57,830
57,830
25,537
26,856
(«)
3,108
1,133
120,804
120,370
11,763
38,030
47,972
16,405
5,206
994
(«)
233,771
282,912
(•)
4,745
57,478
112,201
74,362
24,745
8,529
483
859
102,365
100,334
(«)
15,051
34,571
32,945
11,241
4,259
594
2,031
63,155
62,760
23,644
28,763
6,326
4,027
(»)
Income tax
after
credits
(8)
27,728
27,728
2,944
8,323
9,814
3,838
2,529
280
14,729
14,729
4,833
7,194
(•)
1,649
593
31,585
31,585
1,941
7,459
12,504
6,483
2,548
645
64,210
64,210
(•)
684
9,551
21,181
19,033
9,111
4,269
328
24,108
24,108
(•)
2,369
6,775
8,188
4,006
2,154
312
16,359
16,359
7,350
2,415
2,054
Footnotes at end of table.
Business Returns/1968 - Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
107
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
AND INCOME TAX,
Selected industry and size of adjusted gross income
Business
receipts
dollars)
Adjusted gross income
(Thoiisstd
dollars)
Net profit
(less loss)
Other income
(less loss)
(Thousaid
dollars)
Taxable
income
(Thousand
dollars)
Income tax
after
credits
WHOLESALE AND REIAJL TRADE— Continued
Wholesale Trade — Continued
HarduarCj and plumbing and heating equipment and supplies
Total
Taxable returns, total
Itoder $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 under $20,000
$20,000 under $50,000
$50,000 onder $100,000
$100,000 under $500,000
$500, 000 or more
Nontaxable returns
Machinery, equipment, and supplies
Total
Taxable returns , total
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
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
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
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 ,
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)
5,19S
5,017
2,271
1,486
1,119
112
29
(*)
2,757
6,016
7,145
4,027
502
120
2
2,901
1,641
724
141
27
(»)
6,415
4,991
2,298
1,337
1,079
235
42
(*)
97,086
76,872
(*)
8,897
27,532
26,478
12,523
1,585
258
11
18,214
37,112
29,817
(«)
4,354
8,717
9,382
6,401
674
120
2
7,295
5,277
5,044
2,271
1,486
1,143
lU
31
(*)
23,683
20,720
2,757
6,016
7,275
4,027
522
121
2
2,963
2,788
2,550
729
143
27
6,421
4,997
1,337
1,081
237
44
(*)
98,038
79,285
(•)
8,897
27,532
26,655
12,695
1,636
271
11
18,753
37,174
29,879
(♦)
4,354
8,717
9,382
6,453
684
120
2
7,295
363,577
335,338
84,540
71,801
138,603
24,247
16,147
{»)
1,401,750
1,266,403
46,654
191,107
379,907
473,165
133,086
42,272
212
135,347
781,831
720,899
288,365
101,895
37,657
(»)
636,163
553,084
224,239
107,610
63,234
(*)
5,842,619
5,221,475
{•)
210,283
861,523
1,628,658
1,8U,124
538,751
121,857
21,563
621,144
900,079
824,170
M
46,313
131,166
244,485
286,277
90,694
20,791
95
75,909
81,590
82,034
16,090
20,609
34,145
7,187
4,003
(•)
334,883
334,027
10,692
46,845
99,155
122,303
32,394
17,424
5,214
S56
53,813
54,281
22,307
9,963
3,525
(•)
88,335
86,175
31,622
15,491
5,895
(♦)
1,149,462
1,125,997
(*)
X,145
209,116
364,567
358,331
104,390
38,480
14,226
23,465
462,817
(»)
14,620
66,559
131,697
184,009
45,001
18,650
2,094
11,853
54
700
54
96^
9
761
12
034
26
938
4
570
1
661
(-»)
184,829
181,720
4,149
18,502
58,598
74,106
20,559
5,814
'■e
3,109
38,627
38,811
16,073
7,363
2,153
(•)
49,241
48,705
10,797
9,128
18,764
8,178
1,838
(•)
599,111
589,631
(*)
16,727
93,658
189,459
210,184
62,017
15, 141
941
9, ,480
282,927
273,510
{•)
8,006
39,644
77,770
112,361
29, 623
5,875
1
9,417
26,890
27,070
7,207
2,617
2,342
(*)
150,054
152,307
6,543
28,343
40,557
48,197
11,835
11,610
5,222
^2,253
15,186
15,470
6,234
2,600
1,372
(*)
39,094
37,470
2,109
11,133
12,858
7,313
4,057
(*)
550,351
536,366
(*)
17,418
115,458
175,108
148,147
42,373
23,339
13,285
13,985
191,743
189,307
(*)
6,614
26,915
53,927
71,648
15,373
12,775
2,093
2,436
57,591
57,591
7,741
13,195
27,111
6,110
3,434
241,206
240,326
3,803
22,247
69,295
96,846
27,916
15,278
4,941
42,362
42,362
11,518
18,914
8,807
3,123
61,468
61,463
5,168
13,397
24,275
13,437
5,186
(•)
786,105
783,319
(*)
14,538
105,205
245,428
283,565
88,257
32,127
12,932
2,786
320,322
320,314
(•)
5,261
32,966
83,302
143,026
38,929
15,516
1,278
8
108
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SI7,E OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
dollari
Adjusted gross income
doltara)
Net profit
(less loss)
other income
(less loss)
(nouiard
dotlari)
Taxable
income
(Thouamtd
dollars)
Income tax
after
credits
(Thouaand
Aitlara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
WHOLESALE AND RETAIL TRADE — Continued
Retail Trade
Total
Taxable returns, total
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
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
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
Fann equipment dealers
Total
Taxable returns, total
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
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 inare
Nontaxable returns
Autanatic merchandising machine operators
Ttotal
Taxable returns, total
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.
1,565,814
1,209,352
32,956
205,946
5U,163
364,941
85,821
7,459
1,026
40
356,462
3,769
5,370
1,866
258
29
3,645
23,455
20,544
(«)
4,204
7,105
6,401
2,390
93
13
2
2,9U
12,037
8,694
832
95
6
3,393
8,068
6,649
(«) .
3,008
2,019
853
81
13
(«)
14,841
11,909
5,440
5,050
1,263
U5
21
2,932
1,622,676
1,250,088
33,628
212,206
527,721
376,500
90,674
8,164
1,150
45
372,583
20,130
16,317
1,891
258
29
3,313
23,672
20,738
(•)
4,204
7,105
6,568
2,413
97
13
2
2,934
12,101
8,707
339
96
8,224
6,649
{•)
3,003
2,019
858
81
13
(•)
15,102
12,092
5,450
5,213
1,263
135
26
71,968,818
540,869
5,223,365
20,881,141
25,462,347
15,704,509
2,587,814
559,190
9,583
13,520,933
1,426,811
1,312,210
419,414
378,462
106,469
12,319
114,601
1,337,629
1,238,220
(«)
89,997
236,580
486,186
342,435
26,308
3,844
354
99,409
1,686,478
1,357,092
508,349
491,578
301,293
53,257
2,615
107,516
83, 930
(•)
29,255
17,225
21,439
2,351
6,420
(«)
433,879
320,974
123,242
17,394
9,063
,629,099
49,750
770,121
1,822,997
,890,810
,404,075
480,508
157,262
53,576
396,510
211,967
203,275
58,315
72,115
56,473
16,684
4,689
232,548
231,420
(»)
17,103
52, U7
87,534
64,279
5,891
1,662
2,224
1,128
98,374
100,662
35,059
32,870
25,851
6,122
750
^2,283
83,499
81,361
(•)
21,083
27,010
23,557
5,002
1,367
(•)
159,601
U9,85a
34,940
53,646
35,478
7,813
2,976
9,743
5,3U,360
23,501
330,547
1,494,435
2,205,481
1,448,271
220,113
38 970
'll4
'33,680
113,4A2
115,709
28,828
38,573
38,175
8,390
1,243
'2,257
126,552
132,407
(•)
4,190
29,022
57,809
38,822
1,813
530
'35
'5,855
37,750
48,517
14,860
15,358
2,979
506
'10,767
12,044
9,357
(*)
7,11A
751
916
107
211
(•)
34,475
32,079
13,272
2,617
704
6,817,739
26,249
389,474
2,328,511
2,635,329
955,804
260,390
118,292
53,690
430,190
98,525
92,567
29,487
33,542
18,298
7,794
3,446
105,996
99,013
(•)
12,913
23,095
29,725
25,457
4,078
1,132
2,260
6,983
60,624
52,145
20,199
13,556
9,993
3,143
254
8,479
71,455
72,004
(•)
13,969
26,259
22,641
4,395
1,556
(»)
125,126
117,779
29,872
58,228
22,206
5,201
2,272
7,347
8,181,357
13,319
294,834
2,040,758
3,316,532
1,932,726
408,326
129,588
45,222
54,081
144,574
144,133
29,520
49,275
46,636
14,767
3,935
159,080
153,732
(«)
4,548
30,588
52,283
52,620
4,994
1,493
1,395
348
70,973
70,342
18,830
23,798
21,508
5,391
715
(•)
11,971
17,594
17,399
3,869
1,444
(«)
101,065
99,657
27,281
6,691
2,215
1,408
Business Returns/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
109
Table 2.9-
-NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
(Thouat
doiiai
Adjusted gross income
(Thouamtd
dollars)
Net profit
(less loss)
Other income
(less loss)
(Thousend
dollars)
Taxable
income
(Thousand
dollars)
Income tax
after
credits
( Thousand
dollar^}
VfflOLEaALE AND RETAIL TEADE— Continued
Retail Trade — Continued
Direct selling establishments
Total
Taxable returns, total
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 undeu $100,000
$100,000 under $500,000
$500,000 or more
Nontajcable returns
Variety and other general merchandise stores
Total
Taxable returns, total
Older $2,000
$2,000 under $5,000
$5,000 xmder $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
Total
Taxable returns, total
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
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 stores and vegetable markets
Total
Taxable retioms, total
Ifcider $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 confectionery stores
Total
Taxable returns, total
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.
CD
(2)
O)
M
(5)
(6)
(7)
235,695
194,492
6,473
26,633
92,085
64,696
4,423
146
30
1
41,203
48,012
34,779
(•)
7,460
15,469
7,800
3,295
257
30
2
13,233
175,243
118,842
3,826
28,062
52,302
28,173
6,081
359
39
15,068
12,236
2,554
6,339
2,690
647
5
1
2,832
297
152
)
443
,750
610
7
1
,145
10,626
7,116
3,452
1,268
3,510
197,255
6,478
26,633
94,270
65,274
4,423
146
30
1
41,203
177,243
120,277
3,826
28,064
52,876
28,751
6,290
423
47
15,150
12,315
2,554
6,339
2,747
669
5
1
2,835
1,413,933
1,196,764
14,251
130,845
548,497
416,575
82,435
3,688
279
194
217,169
48,597
2,752,625
35,300
2,253,215
(»)
(•)
7,537
272,603
15,568
702,254
7,906
694,443
3,512
462,477
277
85,893
32
16,017
2
95
13,297
499,410
14,562,604
11,712,125
118,646
1,319,531
3,802,732
3,799,057
2,208,663
383,874
79,622
1,123,870
964,781
83, 506
432,769
308,637
134,369
3,738
1,762
10,299
286,901
6,154
184,726
(♦)
(»)
2,448
68,289
2,750
71,996
610
35,133
7
4,180
3
81
4,145
102,175
10,703
268,493
7,193
221,017
2,213
37,493
3,529
1,268
123,398
48,841
11,285
1,853,291
1,779,157
9,257
100,619
711,847
828,648
113,687
8,758
4,471
1,870
74,134
365,934
363,029
(•)
26,480
110,219
108,804
93,895
16,847
4,601
1,292
2,905
1,101,816
1,059,178
6,244
106,499
378,070
373,739
165,520
23,148
5,958
42,638
117,304
112,269
9,200
46,461
37,316
18,362
319
111
46,305
43,324
(«)
9,696
20,535
10,541
904
1,007
2,931
59,485
53,399
23,680
17,024
6,086
226,762
2,758
26,304
98,239
80,749
17,743
1,026
I59
2
23,713
131,662
188,195
(•)
14,627
47,024
63,676
52,221
7,713
1,934
2
^6,533
591,869
591,757
4,196
61,702
188,207
203,064
115, 64S
16,110
2,830
75,665
73,985
4,260
33,272
23,610
12,581
190
72
1,680
17,526
15,521
C*)
6,312
7,013
1,450
96
l6
2,005
31,535
31,701
3,909
16,044
9,933
1,815
1,602,811
1,552,395
6,499
74,315
613,608
747,899
95,944
7,732
4,530
1,868
50,416
184,272
174,334
(*)
11,853
63,195
45,128
41,674
9,134
2,667
1,290
9,438
509,947
467,421
2,048
44,797
189,863
170,675
49,872
7,038
3,128
41,639
33.234
4,940
13,189
14,206
5,781
129
39
23,779
27,803
3,384
13,517
9,081
1,013
976
27,900
21,698
2,892
7,636
7,091
1,045,103
1,041,413
2,781
40,454
372,130
523,300
85,106
7,059
3,732
1,851
3,690
247,639
246,681
(♦)
10,032
61,954
78,395
76,579
14,573
3,831
1,166
953
677,572
670,017
1,144
41,539
205,836
260,671
135,486
20,389
4,902
66,140
65,725
2,903
22,692
24,740
15,013
286
91
23,276
23,216
C«)
3,763
9,340
7,797
843
863
60
31,099
31,066
13,362
10,583
4,781
no
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
f Thousand
Adjusted gross income
doll Mr a)
Net profit
(less loss)
r Thousand
Other income
(less loss)
(Thouimd
dollar*)
Taxable
Income
( TTtouaand
dallmf)
Income tax
after
credits
(Thouamtd
do II art)
WHOLESALE iiND RETAIL TRADE— Continued
Retail Trade — Continued
Retail bakeries
Total
Tameable returns, total
Under $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 under $20,CO0
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $500,000
$500, 000 or more
Nontaxable returns
Dairy products and other food stores
Total
Taxable returns, total
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
Uhder $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
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
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
Kontaxable returns
Other autcmotive dealers
Total
Taxable returns, total
Under $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 under $2C,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)
{V)
10,369
8,770
(«)
3,423
3,191
484
31
6
(♦)
11,735
6,835
(•)
4,675
3,100
(•
)
6
416
13
829
9
384
3
698
375
61
4
14,204
2,490
4,258
5,256
2,054
129
17
159,064
2,229
28,454
75,626
45,301
7,140
277
37
17,383
12,948
(•)
4,542
5,215
1,856
193
27
2
4,435
10,523
8,923
(»)
3,497
3,268
484
33
(»)
12,575
8,912
(«)
4,752
3,100
44,224
34,177
(•)
6,418
13,833
9,506
3,735
378
62
18,223
14,274
2,490
4,258
5,279
2,099
129
19
206,298
164,314
2,229
29,475
78,185
46,634
7,447
302
42
17,546
13,100
(«)
4,542
5,269
1,930
195
27
2
4,446
481,406
434,169
(•)
106,374
215,226
47,862
7,820
1,769
498,614
371,272
(«)
153,428
152,727
36,595
6,958,464
5,695,326
(•)
284,616
1,008,955
1,767,141
2,025,144
422,625
152,774
5,316
1,262,638
1,287,979
1,148,094
72,964
188,849
492,449
348,883
41,11^
3,837
17,948,276
15,487,706
76,909
1,472,957
5,844,089
6,171,583
1,763,620
135,333
23,215
1,503,304
1,263,451
(•)
207,645
477,137
424,082
80,880
14,998
185
239,853
90,821
89,547
(•)
25,481
42,150
12,739
1,861
907
(♦)
93,237
88,912
(«)
34,941
42,052
8,598
403,458
405,132
(•)
24,351
103,227
129,097
107,167
24,662
9,034
7,148
^1,674
187,137
180,681
8,977
30,147
74,039
56,905
7,990
2,623
1,561,991
1,493,221
3,516
110,584
562,303
605,501
187,753
17,480
6,084
68,770
192,312
191,804
35,520
72,940
55,303
13,462
3,830
6,375
508
64,652
63,964
(*)
14,581
34,387
8,633
1,311
213
(»)
35,041
37,008
(«)
13, 5U
16,182
^1,967
188,399
202,330
(»)
8,184
32,353
64,852
76,109
16,343
4,522
208
^13,931
111,285
114,251
4,846
12,499
51,062
40,012
5,574
258
919,444
903,396
1,729
58,138
302,723
401,130
130,326
7,588
1,762
16,048
62,401
69,066
(»)
8,504
27,458
25,634
6,015
1,078
^30
'6,665
26,169
25,583
(«)
10,900
7,763
4,106
550
694
58,196
51,904
(»)
21,430
25,870
202,802
(•)
16,167
70,874
64,245
31,058
8,319
4,512
6,940
12,257
75,852
66,430
4,131
17,648
22,977
16,893
2,416
2,365
9,422
642,547
589,825
1,787
52,446
259,580
204,371
57,427
9,892
4,322
129,911
122,738
(•)
37,01fi
45,482
29,669
7,447
2,752
6,405
7,173
57,334
57,317
(»)
15,198
26,622
10,120
1,665
736
(«)
54,437
53,526
(•)
17,994
27,303
7,137
274,545
273,932
{•)
7,803
51,144
90,040
88,745
21,610
7,657
6,821
613
125,483
125,129
2,968
16,216
51,034
45,996
7,010
1,905
919,401
914,993
947
39,836
292,228
410,981
150,371
15,449
5,181
139,867
139,294
(•)
20,988
50,745
45,476
12,020
3,130
5,798
573
Business Returns/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
111
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PRO. iT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
( Thousand
dollars)
Adjusted gross income
(Thous^
doller:
Net profit
(less loss)
Other income
(less loss)
(Thousaid
dollars)
Taxable
income
(Thousand
dollars)
Income tax
after
credits
WHOLESALE AND RETAIL TRADE— Continued
Retail Trade — Continued
Women's ready-to-wear and accessory stores, and fur shops
Total ,
Taxable returns, total
Iftider $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
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
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
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
Iftider $2,000 ■
$2,000 under $5,000
$5,000 under $10,000
$10,000 iinder $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
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)
24,A17
20,216
3,803
7,258
6,492
2,350
274
38
1
4,201
32,744
27,812
(•)
2,863
9,332
10,346
4,360
439
62
3
4,932
24,734
19, 563
(•)
7,661
6,292
3,196
508
53
4
5,216
16,516
12,974
(•)
5,454
4,234
959
167
12
1
3,542
37,455
30,547
(•)
4,574
13,736
8,510
2,886
196
15
6,908
136,371
132,113
6,522
30, 661
51,416
35,579
7,176
650
104
5
54,258
24,635
20,334
3,803
7,258
6,544
2,394
296
38
1
4,301
33,062
28,130
2,863
9,382
10,452
473
68
3
24,319
19,603
7,662
6,292
3,213
520
53
16,647
13,105
(*)
5,531
4,286
961
167
12
1
3,542
37,988
31,031
(»)
4,574
13,953
3,711
2,983
209
21
6,957
192,801
136,515
6,522
31,731
52,798
36,989
7,541
802
127
5
56,286
1,121,205
1,018,076
85,200
208,668
336,654
304, 618
69,765
13,171
103,129
2,067,385
1,901,513
(♦)
62,476
344,182
684,011
642,419
126,885
25,174
30
165,872
1,636,239
1,430,083
(■»)
228,497
420,255
560,764
133,387
14,488
159
206,156
757,895
648,923
(•)
237,164
183,302
154,111
35,917
2,767
108,972
2,179,156
1,884,284
(*)
151,243
437,018
658,829
531,047
81,086
12,299
294,872
7,105,635
5,459,574
91,606
634,813
1,606,011
1,997,597
931,589
159,175
37,568
1,215
1,646,061
257,041
254,740
13,582
57,457
89,781
70,212
17,226
5,854
618
2,301
390,015
391,340
(■»)
9,612
74,494
140,553
125,206
27,760
9,453
3,726
^1,325
287,409
288,085
(«)
56,038
86,674
92,801
34,110
9,036
2,569
H76
153,292
149,035
(•)
42,306
55,991
29,450
10,339
1,719
724
4,207
338,148
331,606
(•)
17,307
103,501
114,495
79,631
12,868
2,926
1,310,412
1,249,475
9,823
111,384
333,154
474,045
204,377
40,480
16,765
9,447
60,937
93,693
102,838
7,349
19,843
33,278
33,345
7,427
1,591
'4,145
220,122
227,229
(»)
3,918
33,100
37,053
82,790
16,914
2,974
13
^7,107
131,727
136,306
(•)
17,093
42,595
56,079
14,354
1,911
4
14,579
76,966
77,200
(•)
22,887
28,679
17,112
4,242
559
^234
171,446
175,814
(*)
8,131
41,518
62,667
54,436
7,947
281
609,704
601,666
6,692
51,962
164,384
236,896
118,005
19,445
4,362
'80
8,033
153,348
151,902
6,233
37,609
56,503
36,867
9,799
4,273
618
6,446
164,111
(»)
5,694
41,394
53, 500
42,416
10,846
6,479
3,729
5,732
155,682
151,779
(•)
33,945
44,079
36,722
19,756
7,125
2,565
3,903
76,326
71,885
19,419
27,312
12,338
6,097
1,160
724
4,441
166,702
155,792
(•)
9,176
61,983
51,828
25,245
4,921
2,645
10,910
647,809
3,131
59,422
213,770
237,149
86,372
21,035
12,403
9,527
52,899
179,546
179,546
5,160
37,140
61,225
56,378
14,110
4,958
575
276,457
276,098
(»)
4,430
40,139
96,804
99,940
23,743
8,001
2,896
359
199,865
199,773
(«)
26,158
60,315
73,968
28,580
5,841
1,930
92
97,169
97,062
(*)
22,853
37,684
23,624
8,497
1,456
413
107
219,085
218,292
(•)
7,027
54,586
77,607
65,172
11,340
800,378
785,910
3,152
44,984
195,641
321,086
163,961
34,544
14,026
8,516
14,968
112
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED CROSS INCOME— Continued
AND INCOME TAX,
Selected industry and size of adjusted gross income
Business
receipts
Adjusted gross
Total
f TTioussia
Net profit
(less loss)
(Thouaattd
Other income
(less loss)
(Thoumtd
dotlara}
Taxable
income
WHOLESALE AND RETAIL TRADE— Continued
Retail Trade — Continued
Drinking places
Total
Taxable returns, total
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 proprietai^ stores
Total
Taxable retuins, total
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
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
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
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
Jeweliy stores
Total
Taxable returns, total
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)
99,923
72,742
4,104
17,102
30,724
17,567
3,010
201
33
1
27,186
27,139
24,758
7,108
6,931
541
26
2,381
25,606
20,459
2,573
6,351
8,589
2,609
290
45
2
5,147
25,249
(«)
2,671
11,145
6,826
1,610
387
37
16,
13,.
1,633
112
11
3,267
17,365
15,105
5,441
4,880
1,388
179
30
101,658
73,892
4,104
17,102
31,235
18,071
3,115
231
33
1
27,766
27,407
24,950
7,084
555
23
2,457
26,321
21,091
2,573
6,374
8,871
2,890
323
58
2
5,230
35,386
25,479
(»)
2,671
11,312
6,879
1,610
397
87
4
10,407
16,943
13,599
7,009
1,695
112
13
3,344
3,203,636
2,583,560
66,219
411,023
988,875
816,307
263,368
27,195
5,562
11
620,076
2,944,666
2,782,523
1,052,327
1,166,163
147,271
9,096
162,143
2,479,622
2,174,317
82,167
450,279
920, 665
571,820
122,237
26,704
945
304,805
522,631
452,995
(«)
44,114
155,134
137,651
76,521
21,144
3,201
745
69,636
670,652
575,872
185,081
190,956
175,170
22,417
2,248
17,440
637,735
15,180
576,225
3,187
38,934
5,494
4,830
132,339
208,055
1,338
201
30
147,887
39,663
8,797
658,839
628,839
6,524
62,791
230,980
232,551
78,293
12,312
4,821
567
30,000
435,417
433,316
151,362
200,301
34,053
3,169
'2,899
285,706
278,325
9,443
47,931
118,462
75,318
18,642
7,118
1,411
7,381
282,226
271,500
(♦)
9,609
78,335
90,877
45,729
25,843
15,304
2,477
10,726
162,300
161,616
43,755
65,292
43,455
7,450
1,664
333,999
335,711
3,671
39,376
116,302
123,500
4B,283
3,853
726
'1,712
332,108
339,278
121,699
161,953
20,899
1,347
'7,170
156,455
156,607
5,603
26,795
68,536
45,932
8,084
1,621
31
'152
50,719
53,999
(•)
5,435
18,398
15,200
11,591
4,655
1,618
'37
'3,280
64,372
66,863
23,033
24,141
3,362
73
'2,491
176,372
100,377
172,484
99,524
10,223
8,233
41,260
67,043
23,641
33,070
38,765
11,245
3,943
23,108
5,402
1,165
324,840
293,128
2,353
23,415
114, 678
109,051
30,010
8,459
4,095
567
31,712
103,309
99,033
16,051
29,663
38,343
13,154
1,822
4,271
129,251
121,713
3,835
21,136
49,926
29,386
10,558
5,497
1,380
7,533
231,507
217,501
(•)
4,174
59,937
75, 677
34,138
21,188
13,686
2,514
14,006
97,928
94,753
27,501
19,314
4,088
1,591
3,175
406,456
400,331
1,278
25,115
132,581
161,932
64,350
10,212
4,316
547
6,125
324,015
323,330
160,101
29,655
2,706
195, 513
194,535
3,518
26,600
81,157
60,529
15, 656
5,770
1,305
978
182,050
182,050
(*)
4,007
43,602
60,985
36,576
21,554
12,659
1,699
U4,014
113,655
23,837
45,646
36,368
6,472
1,332
75,995
121,404
72,860
121,012
1,990
3,773
17,619
33,973
23,640
49,237
10,657
5,843
2,773
31,736
9,434
3,142
(•)
(•)
(•)
(•)
(•)
(«)
(»)
Business Returns/1968 * Proprietorships
113
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME,
BY SELECTED INBUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
AND INCOME TAX,
Selected industry and size of adjusted gross income
Business
receipts
(Thousand
dollars)
Adjusted gross income
(Thousand
dollars)
Net profit
(less loss)
Other income
(less loss)
(Thousaid
dollars)
Taxable
income
(Thous,
dollai
Income tax
after
credits
(Thoua^d
dollars)
WHOLESALE AND RETAIL TRADE— Continued
Retail Trade — Continued
Fuel and ice dealers
Total
Taxable returns, total
Under $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 under $20,000
$20,000 onder $50,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 or more
Nontaxable returns
Florists
Total
Taxable returns , total
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
Retail trade, not elsewhere classified
Total
Taxable returns, total
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
Retail trade not allocable
Total ,
Taxable returns, total ,
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 and Retail Trjade not Allocable
Total
Taxable returns, total
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, INSURAMCE, AND REAL ESTATE
Total
Taxable returns, total
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)
15,649
12,617
(")
6,236
3,352
1,181
89
21
21,764
18,172
10,396
6,589
1,092
86
9
113,269
89,426
(*)
11,733
33,545
32, 503
8,632
161
7
(«)
6,014
4,356
1,281
64
15
2
5,361
18,400
14,643
5,031
2,067
153
23
1
3,757
436,970
3,698
40,879
144,104
166,269
70,804
8,897
2,211
108
69,575
15,779
12,639
(•)
6,236
3,352
1,203
89
21
22,200
18,608
10,732
6,666
1,115
86
9
3,592
114,535
90,082
(')
11,810
33,649
32,633
8,941
1,006
170
19,238
13,877
(«)
6,014
4,510
1,281
64
18
2
5,361
18,572
14,644
7,368
5,031
2,067
154
23
1
3,928
515,872
444,802
3,698
41,215
145,252
169,503
73,405
9,258
2,347
119
71,070
663,093
575,278
(•)
181,111
146,738
167,587
32,877
13,085
87,815
736,934
649,141
274,322
255,207
106,845
12,411
356
3,932,316
3,375,380
(*)
204,769
677,919
1,227,452
1,039,436
160,471
36,333
250
556,936
507,521
411,420
(*)
133,602
95,402
104,819
12,029
11,758
3
96,101
7,759,614
6,888,703
6,257
217,619
1,165,486
2,084,713
2,275,524
592,747
519,634
26,723
870,911
145,603
136,411
M
46,640
43,012
32,542
5,321
2,754
9,192
195,701
193,225
65,957
91,090
29,347
5,319
1,512
1,120,282
1,087,210
(•)
44,077
250,835
439,065
249,348
65,522
23,643
11,872
33,072
156,989
151,813
(«)
42,721
57,873
37,206
4,067
2,429
1,573
5,176
964,363
185,331
818,412
184, 943
197,536
45,429
255,406
67,567
280,446
57,933
62,641
8,893
22,383
4,035
-
1,086
145,951
388
6,688,727
5,063
150,153
1,093,741
2,344,486
2,005,893
586,219
369,889
133,283
80,770
(*)
19,608
19,954
19,765
3,295
1,009
77,600
78,860
24,085
36,459
16,734
1,611
363,615
(«)
15,830
58,010
151,399
116,267
17,415
3 356
'■142
^,787
48,366
49,780
(♦)
10,843
16,750
15,216
1,915
370
l27
^1,414
70,741
76,112
18,676
21,586
30,601
3,821
1,431
I3
^5,371
2,501,210
2,492,022
2,277
67,080
427,400
859,002
878,747
193,681
62,401
1,434
9,188
77,415
69,135
(*)
27,032
23,058
12,777
2,026
1,745
118,101
114,365
12,613
3,708
1,541
3,736
723,595
C«)
28,247
192,825
287,666
133,081
48,107
20,287
12,014
37,859
108,623
102,033
(•)
31,878
41,123
21,990
2,152
2,059
1,600
6,590
114,590
108,831
45,981
27,332
5,072
2,604
1,089
5,759
4,268,287
4,196,705
2,786
83,073
666,341
1,485,484
1,127,146
392,538
307,488
131,849
71,582
89,219
87,497
{>)
21,954
29,141
27,330
4,610
2,390
131,362
131,308
67,234
23,768
4,633
1,348
731,130
724,777
(*)
17,971
131,666
295,781
197,803
52,747
18,832
8,988
6,353
102,360
101,957
(«)
23,752
39,375
29,558
3,435
1,866
1,154
403
127,001
126,184
45,083
45,056
7,311
3,158
769
817
4,563,493
4,554,584
933
55,348
552,656
1,542,703
1,533,669
471,410
292,826
104,539
3,909
114
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Businesses
Business
receipts
dollar:
Adjusted gross income
tbllmri)
Net profit
(less loss)
Other income
(less loss)
(Thousand
dollars)
Taxable
income
Income tax
after
credits
(1)
(2)
(3)
U)
(5)
(6)
(7)
FINAMCE, IKSUHUICE, AND REAL ESTATE— Continued
Credit Agencies Other Than B^nVfi
Total
Taxable returns, total
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
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
Commodity Contracts Brokers and Dealers, Security and Commodity
Exchanges . and Allied Services
Total
Taxable returns, total
Under $2,000
$2,000 under $5,000
$5,000 .jnder $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
Insurance Agents. Brokers, and Service
Total
Taxable returns , total
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
Operators. Except Developers, and Lessors of Buildings
Total
Taxable returns, total
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 Buildings
Total
Taxable returns, total
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.
4,349
4,379
1,520
1,441
430
118
5
(«)
19,542
17,477
(*)
5,716
7,295
3,005
561
372
25
(*)
6,482
5,324
1,354
391
174
16
(•)
178,210
160,660
(♦)
14,491
53,241
64,568
24,631
2,529
521
17,820
14,388
(«)
4,375
4,955
2,630
749
248
24
3,432
19,575
14,259
8,438
3,546
1,773
328
160
9
5,316
4,886
4,41o
1,520
1,466
431
129
5
(♦)
19,560
17,494
(«)
5,716
7,296
3,005
571
378
25
(*)
6,484
5,326
1,354
391
176
16
179,125
161,216
(«)
U,491
53,241
64,735
24,949
2,590
531
6
17,909
18,213
14,736
(•)
4,375
5,109
2,724
822
274
25
3,477
19,669
14,351
3,546
1,845
338
169
15
5,318
89,669
75,182
15,685
27,768
14,491
6,045
756
(«)
695,055
656,121
(■)
23,652
100,615
101,640
66,686
344,674
4,149
(•)
150,774
111,112
39,341
17,099
11,881
15,145
{«)
2,553,975
2,402,047
(«)
58,042
410,873
851,164
833,057
192,332
54,968
252
151,928
437,195
301,408
(-)
28,150
44,513
118,470
52,6o4
37,611
3,629
135,787
41,393
33,849
2,520
18,827
1,173
614
278
7,544
122,015
126,252
20,354
43,688
28,459
20,314
5,906
364,282
367,354
(-)
41,357
105,429
90,4U
37,143
67,106
23,491
(♦)
152,812
154,533
34,460
40,338
27,771
33,699
18,265
(•)
2,352,249
2,299,160
(*)
53,448
407,292
396,197
692,801
1d4,192
80,538
3,599
53,039
312,537
323,509
(■)
31,671
70,267
78,017
49,322
44,736
44,009
'10,972
222,689
217,149
51,118
48,196
51,936
22,953
25,875
17,071
5,540
19,442
24,265
(»)
4,625
11,546
5,774
1,331
413
(*)
105,031
114,086
(*)
8,036
28,321
38,187
14,813
21,870
2,035
(»)
40,364
44,353
17,189
9,031
7,263
^331
1,121,254
1,088,643
(*)
23,004
177,206
429,260
368,672
72,948
17,665
40
32,611
5,797
24,731
(-)
■■2,377
5,U8
16,526
5,866
'690
'693
'18,984
8,206
6,421
'1,233
3,819
397
10
103
1,735
102,573
96,816
101,987
96,794
16,229
13,903
32,142
22,685
18,433
5,493
34,713
22,818
15,872
4,972
(•)
259,251
253,268
(•)
33,821
77,108
52,227
22,330
45,236
21,406
(•)
112,443
110,130
23,259
23,149
18,740
26,436
18,596
(-)
1,230,995
1,210,517
(•)
30,444
230,086
466,937
324,129
91,244
62,873
3,559
20,478
306,740
298,728
(«)
34,048
65,129
61,491
43,956
45,426
44,707
3,012
214,483
210,723
49,429
43,117
22,556
25,865
16,968
3,755
{«)
262,000
261, 940
(•)
19,642
70,110
69, OU
29,740
52,708
20,501
(•)
113,687
113,618
20,685
29,785
21,876
26,214
15,058
(•)
1,537,599
1,533,765
C»)
20,770
202,224
578,563
530,745
133,151
65,232
2,883
3,834
230,851
230,005
(♦)
17,619
45,714
59,584
39,791
34,207
30,771
846
151,815
151,450
25,719
32,801
41,329
17,614
19,862
14,125
365
Business Returns/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
115
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and sise of adjusted gross income
Business
receipts
(Thousand
dollars)
Adjusted gross income
fTTious.
dalla
Net profit
(less loss)
Other income
(less loss)
(Thousstd
doll or a)
Taxable
income
(Thousmd
dollars)
Income tax
after
credits
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
FINANCE, INSURANCE, AND REAL ESTATE— Continued
Agents. Brokers, and Managers
Total
Taxable returns, total
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
Subdivlders and DevelOTJers
Total
Taxable returns, total
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
Operative Builders
Total
Taxable returns, total
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
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
Total
Taxable returns, total
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
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.
213,177
181,165
20,734
59,816
69,226
28,279
2,672
422
16
32,012
6,325
4,774
413
93
6
(•)
6,006
5,091
3,708
1,134
196
50
3
(»)
35,377
30,224
(*)
9,130
11,680
5,773
775
98
2
5,153
2,325,163
1,966,906
56,766
230,893
643,001
611,722
303,677
59,753
10,697
397
353,257
11,036
7,590
2,335
3,211
1,412
3,446
216,613
133,900
20,734
60,877
69,998
29,146
2,702
427
16
32,713
6,410
4,359
l,94i
2,3c!l
422
106
6
(»)
6,006
5,091
3,708
1,134
196
50
3
(»)
35,544
30,391
(»)
9,130
11,847
5,773
775
98
2
5,153
2,390,247
2,021,495
56,933
287,663
657,961
629,865
314,855
62,501
11,292
425
368,752
li,062
7,615
2,335
3,211
1,412
533
80
32
12
3,447
2,261,789
1,992,932
36,550
407,992
670,361
665,519
131,115
30,364
1,031
268,357
209,920
154,366
27,101
9,632
712
706,129
593,920
325,687
198,236
53,075
16,530
392
(«)
550,722
506,312
(•)
101,439
170,850
175, X6
35,621
6,632
379
4^,410
36,547,905
32,986,670
240,292
1,818,412
5,665,926
8,081,068
11,142,600
4,662,163
1,302,648
73,561
3,561,235
291,104
206,560
67,289
42,917
42,006
8,815
8,312
7,371
84,54^
2,594,035
2,551,034
450,363
984, 627
734,063
174,966
63,029
16,566
43,001
112,461
117,970
10,410
59,491
27,839
14,397
5,783
91,062
97,305
33,518
12,110
7,469
2,693
491,563
483,421
(•)
73,309
163,309
164,507
50,685
15,634
1,479
8,142
30,173,014
29,505,621
37,794
1,024,788
4,832,614
3,440,086
9,133,200
3,922,492
1,604,668
459,979
672,393
88,831
95,033
8,336
23,343
19,054
14,589
5,364
5,012
18,835
'6,207
935,914
911,335
36,539
183,527
313,549
312,271
55,022
10,329
98
24,579
15,551
22,749
8,923
5,359
1,157
51
(•)
41,474
47,838
17,856
6,077
1,700
'154
189,710
189,391
(*)
37,139
55,470
75,993
17,775
1,514
'173
319
13,645,493
13,331,137
63,971
533,061
1,636,307
2,746,306
5,190,154
2,561,646
637,423
7,319
264,311
11,104
18,036
3,221
6,176
4,269
4,296
757
'206
'477
'6,932
1,658,121
1,639,699
35,376
267,336
671,078
471,797
119,94*
57,700
16,468
18,422
96,910
95,221
50,568
22,530
13,240
5,732
49,588
49,917
19,601
15,662
6,033
5,769
2,852
301,853
294,030
(*)
36,170
112,839
88,514
32,910
14,120
1,652
7,823
16,532,516
16,124,434
23,823
486,727
3,196,307
5,693,730
3,943,046
1,360,846
967,245
452,660
408,032
77,727
77,002
5,115
17,672
14,735
10,293
4,607
5,213
19,312
725
1,715,090
1,711,839
25,534
226,905
655,665
594,926
140,947
54,690
13,172
3,251
90,324
90,300
6,603
22,119
11,506
4,055
70,152
70,041
26,130
10,230
6,220
1,849
332,454
332,127
(•)
38,415
109,516
126,635
40,861
12,258
1,309
327
20,729,491
20,628,350
24,075
426,698
2,629,515
5,662,340
7,029,018
3,197,439
1,283,074
371,191
101,141
60,177
59,553
2,520
11,589
13,694
12,303
3,936
3,652
11,809
624
404,803
404,808
3,784
33,293
129,418
146,935
51,975
27,083
7,270
23,772
28,772
1,184
8,074
5,626
2,374
18,934
18,934
4,806
6,343
3,552
3,073
1,160
63,044
83,044
(»)
6,594
21,380
32,527
15,212
6,077
763
5,515,244
5,515,244
3,323
65,173
443,025
1,105,902
1,829,965
1,207,054
640,513
215,289
18,938
18,983
1,903
2,813
3,312
1,430
1,799
7,329
116
INDIVroUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
(Thousafid
dollars!
Adjusted gross income
(Thottaatid
iktllars)
Net profit
(less loss)
other income
(less loss)
(Thousmd
dollart)
Taxable
income
(Thousard
dollars)
(1)
(2)
(3)
M
(5)
(6)
(7)
SERVICES — Continued
Tourist Courts and Motels
Total
Taxable returns, total
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
Trailer Parks and Camps
Total
Taxable returns, total ,
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 Lodging Places
Total
Taxable returns, total
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-Operated Laundries and Dry Cleaning
Total
Taxable ret»ims, total
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
Taxeble returns, total
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
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.
39,922
25,4^5
6,870
7,038
8,512
2,533
<i25
101
6
14,437
31,304
21,938
(»)
4,871
9,592
5,549
1,34^
195
45
26,030
16,617
(«)
4,4^3
7,857
2,932
3&4
10
2
9,413
29,392
22,278
(►)
2,762
7,550
9,537
1,927
144
21
1
7,114
53,502
37,623
(•)
7,591
18,152
8,116
2,256
146
16
1
15,879
35,087
31,932
4,682
14,046
11,042
1,963
155
40,910
26,200
7,206
7,038
8,754
2,610
466
120
6
14,710
31,885
22,4^2
(«)
4,871
9,592
5,883
1,495
205
26,207
16,794
(•)
4,443
7,857
3,099
374
10
2
9,413
31,528
24,242
(•)
2,76,:
8,372
10,333
2,189
224
25
1
7,286
55,322
38,925
(«)
7,591
19,068
8,405
2,351
146
18
1
16,397
35,353
32,198
4,682
14,046
11,209
2,060
155
46
3,155
872,449
651,641
67,437
118,028
257,152
14i,418
44,064
19,593
949
220,808
385,012
262,883
(«)
34,973
89,597
79,107
44,336
10,321
3,047
260
122,129
162,436
124,705
(♦)
31,838
57,487
23,972
5,296
2m
43
37,731
450,295
354,887
(•)
27,697
81,706
173,055
60,863
5,344
976
4
95,408
1,276,403
1,010,909
{»)
99,259
349,702
314,133
206,401
27,600
3,761
38
265,494
402,765
381,613
29,605
115,370
146,414
69,516
13,956
6,752
323,498
315,193
24,516
51,403
112,677
74,863
29,546
14,190
7,998
8,305
239,263
231,020
(♦)
16,174
71,290
73,523
39,571
12,806
7,956
9,095
8,243
130,876
121,235
(•)
14,073
53,059
36,291
13,106
1,407
1,983
9,641
288, 671
265,294
(•)
11,957
58,566
128,415
51,693
9,0&4
2,873
2,137
23,377
396,256
350,238
(»)
28,222
132,260
111,083
64,141
8,972
2,471
749
46,018
356,981
350,412
16,983
110,939
150,204
54,899
9,896
7,491
6,569
81,914
102,552
8,255
14,270
4S,373
24,191
5,113
2,497
'147
'20,638
21,296
36,221
(*)
1,997
14,940
12,818
4,702
1,752
'76
'31
'14,925
23,764
21,538
(•)
3,801
15,419
2,426
'1,388
'38
'2
73,809
68,663
(-)
4,539
9,488
33,270
15,056
564
158
'1
5,146
220,631
198,188
(•)
17,855
73,783
59,552
40,773
4,122
269
34
22,443
82,219
84,384
9,048
20,354
35,177
16,357
2,994
954
'2,665
241,584
212,641
16,261
37,133
64,304
50,672
24,433
11,693
8,145
28,943
217,967
194,799
(»)
14,177
56,350
60,705
34,869
11,054
8,032
9,126
23,168
107,112
99,697
(•)
10,272
37,640
33,865
1,445
1,985
7,415
214,862
196,631
7,418
49,078
90,145
36,637
3,500
2,715
2,138
13,231
175,625
152,050
(♦)
10,367
53,477
51,531
23,368
4,850
2,202
715
23,575
274,762
265,528
7,935
90,585
115,027
33,542
6,902
6,537
9,234
227,432
222,790
9,333
27,964
81,610
61,131
23,788
11,24«
7,716
4,642
154,443
151,967
(•)
6,593
39,332
52,337
31,016
10,581
6,229
5,342
2,476
71,178
70,973
(♦)
5,598
26,994
24,725
10,524
1,168
1,793
179,658
172,724
(•)
4,148
28,833
87,709
40,179
7,594
2,129
2,078
6,934
223,728
213,209
(•)
9,278
67,839
77,684
52,598
7,434
2,015
732
10,519
226,866
226,237
9,293
62,201
98,784
42,075
7,996
5,888
Business Returns/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
117
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
(Thousand
dollars)
Adjusted gross income
cbllars)
Net profit
(less loss)
( Thouaand
ttollars)
Other income
(less loss)
(Thousm^d
dollara)
Taxable
income
(Thousand
dollara)
Income tax
after
credits
(Thouamid
doJIara)
(1)
(2)
(3)
M
(5)
(6)
(7)
SERVICES— Continued
Beauty Shops
Total
Taxable returns, total
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
Under $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 under $20,000
$20, OOO under $50, 000
$50,000 under $100,000
$100,000 under $500,000
$500,000 or more
Nontaxable returns
Shoe Repair Shops, Shoe Shine Parlors, and Hat Cleaning Shop;
Total
Taxable returns, total
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 Crematories
Total
Taxable returns, total
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
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
Advertisi np
Total
Taxable returns, total
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.
204,871
169,860
13,443
38,114
69,117
44,562
4,433
175
16
35,011
121,315
96,152
(*)
30,917
47,267
15,247
25,163
19,335
14,387
(*)
4,200
7,938
1,839
(*)
4,948
13,469
12,159
4,201
4,137
2,769
371
10
1
(•)
55,415
40, 669
5,041
5,790
19,030
10,3t>4
420
84
14,746
17,731
14,351
3,214
7,367
2,457
258
3,380
206,575
171,041
13,443
38,281
69,438
45,160
4,517
186
16
35,534
121,392
96,229
(*)
30,917
47,344
15,247
19,335
14,387
(♦)
4,200
7,938
1,839
(«)
4,948
13,544
12,234
(•)
4,201
4,137
2,844
371
10
1
(•)
55,469
40,723
5,041
5,790
19,082
10,304
420
86
14,746
17,771
14,391
(«)
3,214
7,367
2,457
298
45
2
3,380
1,637,353
1,439,689
53,200
220,664
493,469
496,127
155,116
17,596
3,517
858,488
762,684
(«)
138,747
368,843
213,258
37,429
95,304
199,856
172,162
(♦)
30,318
93,020
37,194
(•)
27,694
638,028
597,287
(»)
84,625
179,012
256,736
60,225
3,679
1
(»)
147,284
126,880
11,715
13,Cf78
57,199
35,959
6,625
2,304
20,404
437,347
411,734
(•)
49,069
173,540
126,177
32,217
19,514
51
25,613
1,428,042
1,383,636
20,089
130,534
523,057
581,239
116,434
10,068
2,215
714,990
668,192
(•)
118,597
335,927
192,167
18,422
111,255
100,126
(«)
15,070
59,420
23,287
(♦)
11,129
206,615
206,564
(•)
31,721
59,427
84,934
23,066
1,503
2,947
339,981
322,972
7,206
21,257
144,297
132,369
11,801
6,042
17,009
227,708
223,868
(•)
23,353
102,344
70,372
16,639
6,610
1,133
3,840
440,405
413,509
14,332
78,345
141,035
138,322
38,840
2,332
303
26,896
421,686
386,592
87,952
205,111
83,393
8,083
68,796
59,807
(•)
9,686
36,291
11,807
(«)
8,989
150,280
148,406
(•)
15,798
41,779
69,397
17,495
1,089
1
(•)
62,975
54,206
4,970
9,212
23,078
14,277
2,010
659
8,769
80,587
78,943
(*)
11,716
30,824
26,427
5,652
1,641
12
1,644
987,637
970,127
5,757
52,189
382,022
442,917
77,594
7,736
1,912
17,510
293,304
281,600
(•)
30,645
130,816
108,774
10,339
42,459
40,319
5,384
23,129
11,480
2,140
56,335
58,158
(•)
15,923
17,648
15,537
5,571
414
2,946
(»)
277,006
268,766
2,236
12,045
121,219
118,092
9,791
5,383
8,240
147,121
144,925
(•)
11,637
71,520
43,945
10,987
4,969
1,121
2,196
875,029
871,327
5,348
59,845
296,191
405,201
94,091
8,627
2,024
3,702
368,621
368,379
(*)
45,134
176,541
130,333
15,573
58,527
58,527
(♦)
5,893
35,433
15,762
(«)
154,891
154,891
(»)
16,860
40,859
71,291
20,455
1,373
2,858
192,684
192,532
1,545
9,523
82,212
84,989
9,259
5,004
159,259
159,259
(•)
11,544
71,430
54,816
14,099
5,226
1,046
(8)
165,390
165,390
757
9,223
50,370
77,983
22,963
3,078
1,016
65,293
65,293
6,887
29,774
24,632
3,940
10,189
10,189
(»)
873
5,972
3,029
(*)
39,647
39,647
(♦)
2,550
8,022
18,723
7,914
730
1,528
36,430
36,430
205
1,459
14,142
16,332
2,296
1,996
38,981
38,981
(»)
1,972
13,900
14,378
5,442
2,556
555
118
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUKBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
M umber of
Business
receipts
(Thous.
doila:
Adjusted gross income
(Thoutard
dollars)
Net profit
(less loss)
Other income
(less loss)
(Thoutard
dolUr*)
Taxable
income
(Thouaartd
dollars)
Income tax
after
credits
(1)
(2)
(3)
M
(5)
(6)
(7)
SERVICES — Continued
Services to Buildings
Total
Taxable returns, total
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
Consulting Services
Total
Taxable returns, total
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
Total
Taxable returns, total ,
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,OX under $500,000
$500, 000 or more ,
Nontaxable returns ,
Aut Immobile Parking
Total ,
Taxable returns, total
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
Total
Taxable returns, total ,
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
Total
Taxable returns, total
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 iinder $100,000
$100,000 under $500,000
$500, 000 or more
Nontaxable returns
Footnotes at end of table.
55,012
46
926
(*
7
615
23
815
13
579
850
50
9
71,861
65,106
4,029
13,238
25,751
18,143
2,891
982
72
6,755
158,819
140,594
3,695
18,265
45,693
55,646
15,554
1,337
374
30
18,225
2,930
1,532
(•)
27,427
19,936
6,601
8,863
3,657
753
oO
2
76,239
54,o06
(•)
12,177
27, 070
11,020
55,111
47,025
(•)
7,615
23,815
13,656
872
50
8,086
72,164
65,409
13,238
25,918
18,270
2,891
991
72
6,755
159,567
141,341
3,695
18,265
45,860
55,890
15,842
1,379
380
30
18,226
5,458
5,003
2,930
1,532
516
24
1
27,427
19,936
6,601
3,863
3,657
753
60
2
76,406
54,773
(•)
12,177
27,o7o
11,187
462,286
414,101
(♦)
44,802
139,590
152,612
66,103
6,343
2,737
43,185
703,287
647,361
26,092
81,773
187,247
240,473
68,100
37, W5
6,526
55,926
1,639,587
1,380,856
23,564
96,514
263,781
506,137
385,900
74,010
27,009
3,941
258,731
95
511
85
556
35
oil
23
517
23
559
2
775
94
(•)
694,384
583,990
77,059
224,265
195,034
79,160
8,222
250
1,711,344
1,369,382
(•)
171,664
533,633
374,877
201,456
18,856
1,212
341,962
416,565
401,287
(•)
28,885
171,749
171,063
23,694
3,021
1,288
15,278
1,462,188
1,461,859
11,578
101,757
381,446
531,290
193,987
168,888
72,913
329
5,800
67,883
338,543
761,933
425,664
89,775
62,557
47,379
30,479
63,617
62,809
14,302
20,026
18,579
4,1
5,
(«)
4,047
5,355
172,516
160,045
24,389
64,881
47,287
19,860
3,413
215
12,471
485,831
442,637
(«)
45,314
201,674
142,505
44,661
4,638
932
140, 990
131,180
(»)
15,726
53,177
43,677
14,813
2,108
447
292,158
289,114
26,923
73,969
117,371
35,527
20,575
1,607
3,044
402,417
5,232
22,848
81,544
150,614
116,171
18,228
6,375
855
14,910
12,292
17,373
5,459
7,816
3,753
446
ll06
(•)
95,596
14,098
33,335
29,395
16,229
1,926
63
8,629
247, 133
220,137
(•)
26,506
87,388
68,835
32,133
2,694
202
275,575
270,107
(«)
13,159
118,572
127,386
8,881
913
841
1,170,030
1,172,745
74,834
302,477
413,919
158,460
148,313
71,306
'2,715
518
45,035
256,999
611,319
309,493
71,547
55,682
46,524
15,569
51,325
45,436
9,343
12,210
14,821
3,>
5,.
(•)
3,601
5,461
68,291
64,449
10,291
31,496
17,392
3,631
1,487
152
238,698
222,550
(•)
18,808
114,286
73,670
12,528
1,944
730
16,148
223,105
222,558
(»)
12,840
80,959
106,350
18,138
2,560
1,036
1,052,189
1,050,900
5,316
54,372
251,312
398,733
146,912
131,952
62,298
1,289
1,201
26, 8U
186,089
504,970
325,773
72,347
51,213
41,518
5,385
45,555
45,350
3,763
U,233
14,311
2,921
5,067
(*)
93,807
93,807
B,S28
34,505
31,442
15,367
2,969
196
269,526
267,876
(«)
15,425
111,210
99,557
36,015
4,059
647
1,650
Business Returns/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
119
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
(Thousand
dollars)
Adjusted gross income
(Thouavtd
doltara)
Net profit
(less loss)
(Thouaatd
thllara)
Other income
(less loss)
(Thousayd
dollart)
Taxable
income
(Thousand
dollars)
Income tax
after
credits
(Thousand
dollars)
(1)
(2)
(3)
W
(5)
(6)
(7)
SERVICES — Continued
Tire, Paint, and Other Repair Shops
Total
Tameable returns^ total
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 AutOBObile Services. Except Repair
Total
Taxable returns, total
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
Total
Taxable returns , total
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 Repair Shops , Except Radio and TV
Total
Taxable returns, total
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
fleupholstery and Furniture Repair
Total
Taxable returns, total
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
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.
13,541
9,900
(»)
4,196
3,124
319
3,641
25,357
20,565
7,493
7,832
1,348
261
64
4,792
40,;
31, (
(■»
3
17
9
)
6U
385
,193
483
8,601
24,573
21,153
(»)
4,872
9,943
5,718
264
20
3,420
22,161
17,623
(»)
5,281
7,423
3,897
100,999
81,553
{■•)
15,870
38,400
23,377
2,027
111
11
19,446
13,541
9,900
(♦)
4,196
3,124
319
25,789
20,929
7,660
7,933
1,423
272
74
4,860
40,286
31,685
(«)
3,614
17,385
9,193
483
8,601
24,573
21,153
(•)
4,872
9,943
5,718
264
20
3,420
22,161
17,623
(♦)
5,281
7,423
3,897
4,538
101,178
81,732
(»)
15,870
38,400
23,544
2,029
121
11
19,446
282,276
229,169
(*)
39,745
126,445
349,406
268,879
17,318
74,179
82,715
63,352
25,097
6,218
80,527
334,643
268,423
(«)
24,087
130,874
89,522
19,601
110
66,220
255,608
(•)
33,198
104,512
86,356
28,621
2,070
271,472
242,881
(♦)
50,438
96,585
78,992
13,750
1,031,609
877,179
(*)
95,615
337,014
299,041
111,214
22,261
2,467
94,775
85,682
(•)
29,525
38,786
9,822
9,093
253,848
242,622
11,909
57,701
103,296
41,909
17,867
9,940
294,742
280,982
(*)
14,688
135,546
115,960
12,907
210
13,760
181,091
176,456
(•)
17,193
77,807
71,749
8,311
1,077
4,635
142,656
134,631
(•)
20,046
53,889
50,477
9,145
8,025
749,501
715,082
(•)
62,700
285,068
304,479
51,378
6,595
2,068
34,419
54,895
49,312
(•)
12,487
26,165
49,968
47,054
17,840
9,041
10,915
3,265
1,314
67,267
60,156
(»)
4,874
27,114
22,224
5,083
75,360
72,167
(«)
8,915
32,655
24,259
5,489
575
3,193
54,210
51,086
(*)
10,947
20,351
14,529
4,635
272,504
255 ,198
(«)
29,092
101,197
91,187
27,077
4,419
491
17,306
39,880
36,370
(♦)
17,038
12,621
1,106
3,510
203,880
195,568
7,230
39,861
94,255
30,994
14,602
8,626
8,312
227,475
220,826
(*)
9,814
108,432
93,736
7,824
216
6,649
105,731
104,289
(•)
8,278
45,152
47,490
2,822
502
1,442
88,446
83,545
(♦)
9,099
33,538
35,948
4,510
476,997
459,884
(•)
33,608
183,871
213,292
24,301
2,176
1,577
48,466
48,291
(*)
12,659
24,942
7,854
164,304
161,322
5,437
30,061
70,446
33,166
13,892
6,320
2,982
166,883
165,525
(»)
6,284
73,139
74,830
10,558
194
102,328
102,217
(•)
7,532
40,736
46,847
6,062
1,019
75,491
75,361
(•)
8,577
24,069
34,911
436,841
435,061
(•)
24,298
153,420
208,354
40,963
5,824
1,545
1,780
120
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 - Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
Adjusted gross income
(Thousand
hliara)
Net profit
(less loss)
Other income
(less loss)
(Thou»and
dollara)
Taxable
income
(Thouatrtd
SERVICES ^ ontinued
Motion Picture Production, Distribution, and
Related Services
Total
Taxable returns, total
Iftider $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, Baiids, Orchestras, and Entertainers
Total
Taxable returns, total
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 . Billiard and Pool Parlors
Total
Taxable returns, total
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 Amusement and Recreation Services
Total
Taxable retuzns , total
Iftider $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 Physicians and Surgeons
Total
Taxable returns, total
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 Dentists and Dental Surgeons
Total
Taxable returns, total
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)
6,041
5,469
1,047
119
54
(•)
54,865
47,114
4,368
6,398
17,402
14,813
3,361
509
240
23
7,751
10,250
6,563
M
2,460
2,519
323
65
16
70,033
(•)
10,453
26,476
22,123
7,007
1,546
755
1J4
11,915
153,465
150,155
11,113
22,873
79,492
32,518
4,U4
25
3,310
84,945
80,287
8,477
25,816
40,516
5,019
455
4
4,658
6,065
5,483
1,428
1,047
129
58
(•)
54,984
47,233
4,368
6,398
17,402
14,890
3,372
529
249
25
7,751
10
260
6
563
(•
)
2
460
2
519
328
65
16
82,869
70,337
(•)
10,453
26,812
22,457
7,059
1,560
765
142
12,032
154,799
151,431
11,113
22,950
79,992
33,165
4,236
25
3,318
85,034
80,376
8,477
25,816
40,534
5,039
456
4
4,658
99,801
93,473
20,710
24,167
7,116
5,868
1,512
(»)
313,304
11,419
19,717
86,333
77,189
63,433
26,159
28,756
4,798
50,831
199,340
123,774
{•)
44,566
46,240
14,806
3,173
2,888
721,4U
(•)
65,369
153,321
225,246
154,443
64,099
30,163
19,948
184,026
7,260,419
7,188,848
413,694
3,365,171
2,631,507
622,380
6,059
71,571
3,407,749
3,330,274
91,726
647,941
2,024,964
481,029
80,395
3,719
77,475
93,545
93,068
18,757
20,477
29,436
7,652
8,295
8,451
(•)
553,981
542,790
6,662
23,211
130,279
193,451
92,233
36,000
40,606
20,298
11,191
73,775
69,050
(»)
13,796
32,201
7,964
4,018
2,292
1,245,847
1,174,535
(•)
40,447
193,033
309,972
201,660
107,475
142,496
171,719
71,312
5,335,997
5,823,660
343,941
2,686,664
2,135,766
552,101
18,617
12,337
2,071,221
2,051,633
393,500
1,213,123
322,450
60,618
2,730
19,588
21,639
23,663
6,431
6,776
6,455
2,837
1,040
124
103,009
99,512
4,753
4,740
25,543
24,783
19,993
7,654
10,700
1,341
3,497
25,492
24,389
(•)
8,121
12,671
2 152
1278
32,632
54,515
(*)
7,192
16,334
34,721
12,824
4,512
'15,227
'8,096
'21,883
4,443,637
4,417,515
211,327
2,029,567
1,731,257
399,654
3,696
26,122
1,743,327
1,724,308
36,716
309,936
1,064,195
271,801
40,988
672
19,019
71,906
69,405
12,326
13,701
22,981
4,815
7,255
8,327-
450,972
443,273
1,909
13,471
104,736
168,668
72,285
28,346
29,906
18,957
7,694
43,283
44,161
(«)
10,675
19,530
5,312
4,296
2,434
(»)
33,255
181,199
275,251
138,836
102,963
157,723
179,315
93,195
1,392,360
1,406,U5
44,557
r32,6U
657,097
404,509
152,447
14,921
'U,735
327,894
327,325
33,564
148,928
50,649
19,630
2,058
569
60,353
60,327
11,537
12,079
21,003
5,719
5,601
4,388
{•)
352,643
351,806
2,285
10,339
71,119
127,458
69,772
23,396
28,553
13,834
337
47,609
44,384
(«)
10,345
22,030
6,110
3,211
1,434
849,753
813,221
(•)
16,181
105,346
209,601
157,693
84,467
104,377
134,674
36,532
4,599,856
4,598,136
49,762
233,577
2,033,489
1,755,622
461,533
14,153
1,720
1,542,372
1,539,114
30,433
264,477
927,370
264,066
50,314
2,404
3,258
Business Retums/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
121
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industry and size of adjusted gross income
Business
receipts
(TTtousend
dollara)
Adjusted gross income
(Thousand
dotUrs)
Net profit
(less loss)
Other income
(less loss)
(Thousmd
dollars}
Taxable
income
(Thousand
dottars)
Income tax
after
credits
(Thousand
dollars)
(1)
(2)
(3)
M
(5)
(6)
(7)
SERVICES — Continued
Offices of Osteopathic Physicians
Total
Taxable returns, total
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
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
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
Sanatoria, and Convalescent and Rest Homes
Total
Taxable returns, total
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
Registered and Practical Nurses
Total
Taxable returns, total
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 Medical Services
Total
Taxable returns, total
IMder $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
Footjiotes at end of table.
6,«.6
3,114
2,662
60i
66
17,957
17,443
9,241
6,324
1,846
32
(•)
7,175
6,785
3,527
2,085
1,158
15
(«)
18,353
12,912
4,211
2,303
989
164
41
5,441
88,693
80,384
5,377
23,024
31,091
19,477
1,349
8,309
26,595
(*)
4,030
11,307
7,902
693
68
1
(»)
6,469
6,469
3,114
2,685
604
66
18,144
17,610
9,408
6,324
1,846
32
(«)
(»)
18,604
13,141
5,204
4,378
2,303
1,022
182
52
5,463
89,081
80,772
5,377
23,024
31,091
19,812
1,402
56
10
28,225
26,723
(•)
4,030
11,807
8,020
703
245,490
245,490
127,443
53,890
3,042
248,307
242,887
67,575
105,309
68,270
1,733
(«)
7,175
157,890
6,735
152,060
3,527
31,650
2,035
45,427
1,158
73,291
15
1,692
(•)
582,796.
465,206
67,646
100,136
106,015
122,276
40,727
23,406
117,590
324,105
309,023
8,553
68,671
136,994
83,763
8,363
2,632
47
15,082
687,389
666,360
(♦)
48,079
206,172
338,824
48,622
9,244
9
173,524
173, 524
85,123
38,469
9,105
195,149
195,065
60,513
84,442
43,240
1,870
(♦)
85,912
84,937
25,048
28,594
30,154
1,191
(•)
124,066
122,081
14,951
31,100
29,722
28,697
11,321
6,290
628,504
616,152
3,381
79,226
230,485
257,205
34,880
3,967
1,508
12,352
487,620
485,860
(*)
30,644
173,442
217,526
45,238
11,064
529
(•)
(•)
(»)
145,297
145,297
29,042
77,130
33,884
5,241
134,603
133,985
31,939
53,877
41,963
1,156
(*)
54,779
54,423
13,456
19,327
21,089
551
(«)
65,023
65,803
11,013
7,063
18,747
19,432
5,952
3,591
272,711
262,159
7,374
55,630
119,177
72,374
7,254
303
42
10,552
285,548
283,567
(»)
16,464
90,323
148, 560
20,530
2,765
6
(•)
28,227
28,227
11,785
7,993
4,585
3,864
(*)
31,133
30,564
11,592
9,267
9,065
640
(«)
59,038
56,278
3,938
24,032
10,975
9,265
5,369
2,699
2,760
355,793
353,993
1,507
23,596
111,308
184,831
27,626
3,659
1,466
202,072
202,293
(•)
14,180
83,119
63,966
24,708
8,299
523
{•)
142,335
142,335
59,430
33,556
8,430
60,546
122,988
61,080
122,988
28,524
29,480
25,565
55,328
6,277
36,751
714
1,429
55,977
55,933
12,914
18,171
23,891
962
(•)
85,559
84,921
6,721
19,422
21,107
23,421
9,011
5,239
399,417
399,363
2,767
40,354
148,720
174,395
27,959
3,334
1,334
351,388
351,121
(«)
15,929
121,100
164,621
37,160
8,660
452
(8)
(•)
41,705
41,705
18,424
12,731
4,234
24,832
24,832
4,871
10,613
8,850
498
11,827
11,827
2,172
3,453
5,771
426
20,490
20,490
1,054
3,439
4,090
6,056
3,373
2,473
77,133
77,183
394
6,593
27,156
34,152
7,016
1,194
678
86,675
36,675
(»)
2,331
24,199
40,768
13,862
4,292
243
122
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
Business Returns/1968 • Proprietorships
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected industO' and size of adjusted gross income
Business
receipts
Adjusted gross income
f Thousand
dollar*)
Net profit
(less loss)
Other income
(less loss)
(Thouiimd
dollar*)
Taxable
income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
SERVICES — Continued
Legal Services
Total
Taxable returns, total
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
Total
Taxable returns, total
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
Under $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 under $20,000
$20,000 urider $50,000
$50,000 under $100,000
$100,000 under $500,000
$500, 000 or more
Nontaxable returns
Architectural Services
Total
Taxable returns, total
Under $2,000
$2,000 under $5,000
$5,000 under $10,000
$10,000 under $20,000
$20,000 under $30,000
$50,000 under $100,000
$100,000 under $500,000
$500,000 or more
Nontaxable returns
Certified Public Accoujitaiits
Total
Taxable returns, total
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 AccountinK. Auditing, and Boolckeepine Services
Total
Taxable returns, total
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.
124,708
116,319
3,102
18,517
43,668
41,682
7,436
1,381
33
8,389
93,785
75,360
(*)
9,901
25,603
31,011
6,674
431
58
2
18,425
41,278
38,492
(«)
9,766
18,130
9,347
799
199
7
2,786
18,438
16,787
3,828
8,599
3,720
497
140
3
l«)
7
811
7
412
3
023
7
501
6
101
674
111
(-)
90,
(•)
023
,944
.,^00
29,764
44,748
10,j3'J
465
81
1
ll,0'/9
125,497
116,604
18,517
43,835
41,771
7,457
1,889
33
8,893
94,852
76,091
(»)
10,237
25,603
31,064
7,014
431
60
2
18,761
41,820
39,034
(»)
10,102
13,229
9,444
809
199
7
2,786
18,439
16,788
8,599
3,720
498
140
3
(*)
17,833
17,434
3,023
7,501
6,123
674
111
2
102,360
91,281
(•)
4,200
30,101
44,748
10,339
465
81
1
11,079
2,626,833
2,525,195
11,137
177, 94«
584,387
1,146,710
426,360
174,783
3,870
101,638
403,356
344,884
(»)
31,966
77,145
130,085
83,771
13,977
3,391
7
58,472
726,289
684,652
(«)
110,032
178,000
265,099
86,002
33,395
115
41,637
484,510
465,307
24,313
114,249
188,601
34,395
51,763
1,986
(•)
349,974
347,937
22,196
90,237
186,456
38,092
10,711
245
(•)
631,640
580,094
(•)
23,155
130,933
257,376
138,058
24,776
3,272
8
51,546
2,872,598
2,853,435
12,457
145,700
650,115
1,255,849
483,959
278,582
26,773
19,163
9U,311
874,916
(•)
33,957
199,378
424,238
176,159
27,721
9,008
1,658
36,395
709,043
698,606
(«)
75,606
267,838
258,660
52,834
32,290
10,486
10,437
308,766
306,591
24,568
119,731
105,858
33,408
21,346
1,680
(•)
372,510
372,524
23,632
113,323
174,702
42,753
17,058
1,056
1,213,874
1,182,295
(•)
16,534
224,678
618,867
276,844
30,793
11,586
983
31,579
1,407,632
1,378,942
5,814
68,847
300,701
651,821
250,534
99,253
1,972
28,690
129,037
121,699
(•)
16,395
32,385
47,682
19,955
2,357
855
I3
7,338
234,002
231,544
(•)
29,230
68,966
98,763
24,831
9,195
52
2,458
136,023
135,736
7,523
36,750
59,131
21,279
10,196
857
(•)
170,791
170,114
11,131
43,956
91,239
18,906
4,777
105
(»)
299,858
288,934
(»)
6,910
61,343
133,825
74,973
8,860
1,418
8
10,924
1,464,966
1,474,493
6,643
76,853
349,414
604,028
233,425
179,329
24,801
19,527
782,274
753,217
(•)
17,562
166,993
376,556
156,204
25,364
8,153
1,661
29,057
475,041
467,062
(«)
46,376
198,872
159,897
28,003
23,095
10,434
7,979
172,743
170,855
17,045
82,981
46,727
12,129
11,150
823
(♦)
201,719
202,410
12,501
69,367
83,463
23,847
12,281
951
(•)
914,016
893,361
(•)
9,624
163,335
485, 0;2
201,871
21,933
10,168
975
20,655
2,114,338
2,112,819
5,090
82,023
437,687
951,588
390,177
224,181
22,073
1,569
562,765
559,276
(«)
13,318
109,793
271,320
132,453
23,114
7,176
1,291
3,489
494,351
494,079
(•)
38,361
179,326
195,739
44,023
26,466
9,780
272
214,987
214,797
13,287
74,747
80,049
27,985
17,262
1,467
(«)
264,835
264,693
10,544
71,495
133,413
34,608
13,636
997
(•)
776,628
773,672
(•)
6,603
110,576
406,813
213,686
24,453
9,888
912
2,956
Business Returns/1968 • Proprietorships
INDIVIDUALS WITH PROPRIETORSHIP BUSINESSES
123
Table 2.9— NUMBER OF RETURNS AND BUSINESSES, BUSINESS RECEIPTS, ADJUSTED GROSS INCOME, NET PROFIT, TAXABLE INCOME, AND INCOME TAX,
BY SELECTED INDUSTRIES AND SIZE OF ADJUSTED GROSS INCOME— Continued
Selected indiistiy and size of adjxisted gross income
Business
receipts
(Thousand
dollars)
Adjusted gross income
fTTiousand
Net profit
(less loss)
(Thousand
dallars)
Other income
(less loss)
( Thousand
doUart)
Taxable
income
(Thousand
dollars)
Income tax
after
credits
(Thousand
dollars)
SERVICES— Continued
Other Services
Total
Taxable returns, total.
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.
NATURE OF BUSINESS NOT ALLOCABLE
Total.
Taxable returns, total....
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)
117,983
103,<470
(•)
U,324
24,-491
38,199
21,331
2,247
827
33
14,513
25,069
19,873
(«)
4,784
6,478
5,515
2,109
246
65
4
5,196
119,494
104,981
(•)
14,324
24,658
38,933
21,827
2,329
859
33
14,513
25,139
19,943
(♦)
4,785
6,478
5,515
2,177
246
66
4
5,196
812,539
764,128
(•)
48,054
108,328
242,340
255,765
57,762
34,356
11,797
48,411
148,252
127,058
(•)
24,422
25,624
32,716
25,170
16,254
2,186
23
21,194
1,773,561
1,736,212
(•)
52,125
185,569
542,034
622,793
150,322
138,159
41,760
37,349
237,544
232,753
(*)
16,408
50,642
74,559
58,295
15,855
10,996
5,035
4,791
348,319
337,415
(»)
19,305
22,565
116,132
122,705
29,226
20,630
4,845
10,904
38,864
39,421
(«)
5,496
9,307
9,695
10,486
3,663
362
Ijr,
^557
1,425,242
1,398,797
(*)
32,820
163,004
425,902
500,088
121,096
117,529
36,915
26,445
193,332
(»)
10,912
41,335
64,864
47,809
12,192
10,634
5,062
5,348
1,220,558
1,217,636
(»)
22,180
104,856
363,163
471,449
119,547
103,369
32,180
2,922
152,381
151,964
(•)
4,923
26,407
49,388
44,376
13,201
8,879
4,429
417
(8)
334,758
334,758
(»)
3,536
18,576
72,670
121,728
45,660
52,085
20,374
38,564
(•)
660
4,582
9,650
11,467
4,969
4,593
2,591
(«) EstijLate is not shown separately because of high sampling variability- However, the data are included in the appropriate totals.
^Loss exceeds profit or income.
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data."
Section
Partnerships
CONTENTS
Size of depreciation deduction.
Accounting periods, 127
126
Text tables
3A Active partnerships: Number, business receipts, and net profit, by
industrial division, 1967 and 1968. 125
Charts
3A Partnerships' volume of business of States, 1968, 126
3B Depreciation as a percent of total deductions, by industry, 127
3C Percent distribution, calendar and noncalendar year partnership returns,
1968, 128
3D Percent of partnership returns and net profit attributable to noncalendar
year filing periods in each industrial division, 1968, 128
3.2
3.3
3.4
3.5
3.6
3.7
3.8
Income statement for selected industries, 135
Number of partnerships, total receipts, business receipts, cost of sales
and operations, depreciation, payroll, net profit, and inventory, by
selected industries and size of business receipts, 143
Partnerships in 27 States: Number and selected income and deduction
items for selected industries, 164
Partnerships in 23 States and District of Columbia: Number and selected
income and deduction items, by industrial division, 179
Number of partnerships, business receipts, total deductions, and
depreciation, by size of depreciation and selected industries, 183
Income statement, by industrial division and size of total assets, 186
Number of partnerships, business receipts, and net profit by accounting
period and industrial division 192
Basic tables
3.1 Number of partnerships, number of partners, total receipts, business
receipts, cost of sales and operations, depreciation, payroll, net
profit, and inventory, by industry, 129
Table 3A.— ACTIVE PARTNERSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET
PROFIT, BY INDUSTRIAL DIVISION, 1967 AND 1968
Industrial division
NIMBER OF PARTNERSHIPS
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
BUSINESS RECEIPTS
All industrial divisions
Agriculture, f orestiy , 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 •
NET PROFIT (LESS LOSS)
All industrial divisions
griculture, forestry, and fisheries
Mining.
Contract construction
Manufacturing
Transportation, communication, electric, gas, and sanitaiy
services
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate.
Services
906,182
12il,633
13,243
52,342
34,486
15,236
220,700
31,461
186,629
274,730
165,697
917,500
120,759
13,227
49,638
32,665
15,206
209,324
32,162
174,763
298,531
176,276
(Ukllit
78,023
5,450
1,045
7,129
5,640
1,310
34,448
10,796
23,294
3,134
14,744
10,866
633
65
742
562
142
2,266
558
1,684
1,122
5,315
80,532
5,344
970
7,365
5,531
1,230
34,432
10,977
22,940
9,397
16,226
654
73
801
544
152
2,280
556
1,688
1,068
5,823
NOTE: Estijnates are rounded and may not add to totals.
Not shown separately, but included in the appropriate totals, are data for
industries, "Wholesale and retail trade not allocable" and "Nature of
business not allocable."
125
126
Business Returns/1968 • Partnerships
The statistics in this section cover partnerships, joint
ventures, syndicates, groups, pools, and most other asso-
ciations of two or more persons organized for profit that
were not specifically classified by the Code as corpora-
tions. Partnerships were not taxable as such; the part-
ners, who could be individuals, estates, trusts, other
partnerships, or corporations, reported 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 have been treated as a part-
nership could elect, under IR Code section 761, not to be
considered a partnership. Those eligible for the election
were investing partnerships or joint production, extrac-
tion, or use agreements that did not really involve the
active conduct of complete business operations by the
group. The partners in such an agreement reported their
share of the business income and deductions on their own
returns, and no return was filed for the group. The actual
extent of these business activities is not known; however,
for petroleum exploration and production and a few other
areas, it is probably significant.
Basic data on the receipts, deductions, and profits of
partnerships, classified by industry and size of business,
are shown in tables 3.1, 3.2, 3.3, and 3.7. These data are
also summarized and contrasted with similar data for
1967 in table 3A. The other tables in this section cover
the special topics discussed below and in section 1.
SIZE OF DEPRECIATION DEDUCTION
The receipts, depreciation, and total deductions re-
ported on partnership returns are classified by industry
and size of depreciation in table 3.6. More than 77 per-
cent of all partnerships claimed a depreciation deduction
in 1968, with 62 percent reporting depreciation of less
than $2,000 and 8.5 percent reporting depreciation of
$10,000 or more. The total amount of depreciation
claimed on partnership returns was $3.3 billion. Chart
3B shows the depreciation deduction as a percent of total
deductions in each industrial division and in each of the
size classes used in table 3.6.
Chart ^^■■■^^■■I^^^^^HBBI^^^^iH^^^^B
Partnerships' volume of business in 1968
ranged from $107 million in Vermont
to $12 billion in California
y"^
h\ ^
c
o^* >^
cr
0>i\.
C ,^
^N
y^
0
Source: Tables 3.4 and 3.5
Business Returns/1968 • Partnerships
127
Chart 3B
Partnerships
The relationship
between depreciation
and total deductions
varies by the amount
of the firm's
depreciation and
its industrial
activity
Size of depreciation
B Under $2,000
I I $2,000 under $4,000
m $4,000 under $6,000
PI $6,000 under $10,000
I I $10,000 or more
Ratio of depreciation to total deductions
.00 .05 .10
Agriculture,
forestry, and
fisheries
Mining
Contract
construction
Manufacturing
Transportation
and public
utilities
Wholesale and
retail trade
Finance,
insurance, and
real estate
Services
Source: Table 3.6
.20
ACCOUNTING PERIODS
Table 3.8 presents number of partnerships, business
receipts, and net profit by the month in which the part-
nerships' accounting periods ended. This is the first
time since 1964 that data have been published by account-
ing period in this report series.
The overwhelming majority of partnerships continued
to file full-year returns for the period ending in
December. Non-calendar year returns accounted for only
5.5 percent of the total annual returns, although 18,5 per-
cent of the net profit (less loss) was reported on these
returns (Chart 3C), Table 3.8 also includes data for those
returns filed for only part of a year. These were pri-
marily partnerships just commencing business opera-
tions, partnerships going out of business, and partner-
ships changing to a different filing period.
Chart 3D shows the percent distribution of the number
of returns and net profit (less loss) for non-calendar
year returns by industrial division. For agriculture,
forestry, and fisheries both the number of non-calendar
year returns and net profit (less loss) reported on them
were a small portion of the total number of annual re-
turns and the total net profit (less loss) reported. These
proportions were greater for all the other industrial
divisions and for finance, insurance, and real estate the
portion of net profit (less loss) reported on the non-
calendar year returns amounted to 38 percent of the total.
128
Business Returns/1968 • Partnerships
k 3C
rcent distribution, calendar and
e^oncaiendar year partnership
returns, 1968
100%
Calendar
94.5%
Number of
returns
83.0%
17.0%
Business
receipts
81.5%
i\]et profit
(less loss)
Business Returns/1968 • Partnerships 129
Table 3.1— NUMBER OF PARTNERSHIPS, NUMBER OF PARTNERS, TOTAL RECEIPTS, BUSINESS RECEIPTS, COST OF SALES AND OPERATIONS, DEPRECIATION, PAYROLL,
NET PROFIT, AND INVENTORY, BY INDUSTRY
Industry
Partnerships vrLth and without net profit
Number
of—
Receipts 1
Cost of
Deprecia-
tion
Inventory,
end-of-year
Partner-
Total
Business
sales and
operations
Payroll
(less loss)
Number of
Amount
ships
Partners
f Thousand
f Thousand
(Thousand
f TTiouaoid
(Thousand
partner-
(Vtoua^d
dallart)
dbi/araj
dottara)
dottara)
dollarm)
doltara}
ships
dallara)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
ClD>
917,500
3,075,174
82,866,910
80,531,94*
42,894,179
3,326,710
11,155,085
11,405,163
237,163
4,707,067
120,759
298,184
5,525,537
5,344,029
3,163,756
420,308
540,201
654,300
10,443
319,420
109,8«
271,080
4,671,837
4,506,706
2,625,540
386,204
439,611
542,793
8,562
287,357
40,773
103,523
1, 620, 629
1,550,413
755,026
158,552
172,236
254,590
2,100
36,806
9,320
27,454
481,594
462,241
247,653
39,042
109,680
51,936
120
13,150
53,252
123,913
2,351,326
2,282,419
1,499,334
175,125
123,908
211,959
5,713
224,871
1,418
3,609
38,059
36,967
21,783
3,632
4,376
1758
(♦)
(*)
5,086
12,581
180,229
174, 666
101,744
9,853
29,411
25,066
521
7,216
8,343
21,088
775,373
762,327
497,994
29,706
84,088
101,829
1,694
30,870
2,522
7,839
332,467
325,175
250,096
15,039
36,440
20,227
578
10,782
1,950
4,217
158,535
158,121
38,844
3,035
21,528
63,433
361
1,879
1,509
3,868
190,348
185, 628
159,031
7,551
7,631
^2,408
331
16,255
2,337
5,089
94,021
93,402
50,021
4,074
18,489
20,585
399
1,945
(♦)
(•)
(»)
(»)
(•)
(»)
-
(•)
(»)
(«)
897
2,074
21,453
21,001
13,101
1,115
3,149
1,012
(»)
(•)
1,670
3,942
56,874
53,995
27,121
3,283
13,353
8,666
161
1,098
13,227
102,345
1,035,817
970,425
416,913
80,589
124,305
72,806
352
9,651
459
2,425
48,108
44,906
16,304
4,676
4,639
^1,289
(♦)
(•)
965
2,341
178,438
176,797
97,848
10,980
38,754
16,167
(♦)
(•)
10,795
95,161
687,206
630,533
243,903
56,251
53,838
47,699
167
2,987
1,008
2,418
122,065
118,189
58,858
8,682
27,074
10,229
148
4,184
49,688
108,641
7,475,564
7,365,160
5,521,639
189,063
1,282,541
800,748
11,376
290,177
17,326
38,652
4,823,920
4,736,689
3,834,125
123,035
641,057
379,614
2,883
205,252
14,376
32,060
3,082,946
3,025,919
2,538,990
33,240
418, 633
183,786
2,548
191,474
1,466
3,316
634,315
619,025
475,708
23,126
126,484
44,276
184
11,774
1,484
3,276
1,106,659
1,091,745
819,427
66,669
95,940
151,552
151
2,004
32,304
69,873
2,640,740
2,617,713
1,679,092
65,837
641,269
419,512
8,488
84,921
4,609
9,626
505,563
501,822
352,910
7,597
104,019
66,695
2,807
31,890
4,627
9,722
226,031
224,480
127,098
3,019
74,497
50,694
944
2,464
3,021
6,399
354,803
351,452
250,267
3,983
93,913
51,944
1,538
15,413
4,799
10,553
361,109
357,855
235,512
6,441
109,873
60,154
393
6,810
3,835
8,444
227,098
225,472
137,229
2,623
40,930
49,003
700
7,378
2,240
4,921
178,999
178,078
119,785
3,137
44,680
25,097
756
7,956
1,763
3,731
170,516
169,838
108,820
4,116
40,176
22,426
(•)
(•)
884
1,898
49,228
48,492
25,261
3,393
6,825
9,656
242
2,022
6,526
14,579
567,393
560,224
322,210
31,528
126,356
83,843
1,011
10,318
(*)
(•)
(*)
(•)
(•)
(•)
(•)
(»)
(»)
(«)
32,665
78,817
5,582,083
5,530,670
3,825,781
168,801
1,127,971
544,305
17,583
425,450
2,570
6,861
1,055,245
1,045,579
823,218
19,754
128,536
56,414
1,732
65,379
642
1,539
232,292
231,230
188,955
9,477
41,250
7,541
422
17,396
2,223
5,278
656,511
653,683
495,860
4,923
211,861
55,281
1,422
63,349
5,513
12,544
803,657
794,812
526,906
36,128
142,293
76,027
1,708
56,500
1,271
2,812
159,657
158,415
110,766
2,344
32,437
13,001
1,003
17,250
5,493
12,824
484,819
479,121
272,001
12,182
131,529
79,319
2,327
17,105
540
1,465
291,221
288,801
194,107
31,779
20,616
12,746
444
14,940
296
716
61,042
60,731
45,064
462
15,178
6,775
243
5,251
1,695
4,075
216,317
213,280
126,370
10,584
36,125
24,138
966
11,373
686
1,726
134,674
133,667
95,657
3,811
26,532
13,978
402
10,040
2,143
5,281
364,509
362,136
236,578
7,869
91,294
46,663
1,335
31,563
3,929
9,394
472,383
468,363
280,479
13,936
126,353
75,217
1,996
34,391
689
1,561
93,799
90,367
61,237
6,204
19,247
6,716
336
9,619
744
1,763
87,215
86,253
61,454
2,025
17,778
7,077
497
12,373
4,169
10,849
464,535
460,027
303,772
7,305
86,173
63,226
2,719
52,832
(•)
(*)
(♦)
(*)
(»)
(•)
(»)
(•)
(»)
(*)
15,206
40,298
1,254,433
1,230,227
680,192
78,083
251,091
152,218
1,053
15,568
908
1,909
47,925
46,735
21,433
5,087
13,346
7,135
!*!
(«)
261
554
11,289
10,915
6,372
656
3,581
499
(•)
(•)
647
1,355
36,636
35,820
15,061
4,431
9,765
6,636
(*)
(•)
9,546
21,668
795,643
780,365
411,873
52,691
159,774
90,840
599
10,290
8,430
18,829
628,236
615,642
297,632
46,921
134,422
75,965
326
4,862
1,116
2,839
167,407
164,723
114,241
5,770
25,352
14,875
273
5,423
925
2,435
57,402
54,592
25,894
3,913
13,429
12,000
(•)
(»)
239
494
31,578
31,553
25,162
300
16,963
4,004
(»)
(»)
(♦)
(•)
(•)
(*)
(«)
(»)
(•)
(*)
(•)
(»)
965
2,349
151,134
149,265
116,987
3,812
10,984
10,108
(•)
(»)
151
369
26,733
26,308
16,813
198
2,780
3,173
(•)
'>*l
431
941
69,235
68,855
59,031
280
2,659
3,275
!"!
(•)
383
1,039
55,166
54,102
41,143
3,334
5,545
3,660
(•)
(*)
581
1,305
46,534
46,190
21,792
2,557
14, 669
3,682
(•)
(•)
1,979
9,898
99,347
96,828
40,135
8,664
20,672
20,385
(♦)
(•)
209,324
472,390
34,800,486
34,432,268
25,991,384
350,985
2,644,876
2,279,827
164,927
3,439,819
32,162
78,136
11,082,974
10,976,571
9,003,985
82,410
616,608
556,434
19,797
815,820
1,971
4,608
401,354
398,046
280,747
3,012
40,219
33,713
1,544
68,1CK
1,074
2,774
174,246
171,570
124,749
1,379
12,937
14,636
732
18,331
1,787
4,069
513,750
510,822
392,514
1,900
38,541
40,575
1,297
56,323
4,780
12,768
3,100,733
3,083,811
2,649,655
18,728
164,355
101,622
2,302
112,809
2,373
6,123
1,844,912
1,824,191
1,689,639
9,541
34,206
38,931
1,109
106,534
760
1,748
251,660
250,268
194,955
1,322
18,194
15,962
557
32,493
1,052
2,436
288,038
285,002
210,663
1,933
23,687
25,648
831
42,501
4,151
9,869
715,043
699,355
514,297
3,049
48,861
64,544
2,637
745
1,802
482,748
480,428
402,161
2,849
25,188
19,347
702
38,506
831
2,036
446,379
440,294
365,970
4,800
28,973
19,328
370
26,754
12,556
30,658
2,855,804
2,824,546
2,172,808
28,845
181,371
181,028
7,109
217,957
(•)
M
(»)
(•)
(»)
(•)
(•)
(•)
(•)
(»)
All lndiistii.es
Agriculture, forestry, and fisheries
Farms
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
AniniEil specialty farms
Other farms
Agricuj-tural services and hunting and trapping
Miscellaneous agricultural services
Offices of veterinarians and animal hospitals
Other animal husbandly services
Horticultural services
Hunting and trapping, and game propagation
Forestiy
Fisheries
Mining
Metal mining
Coal mining
Crude petroleiM and natural gas
Quariying 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 machineiy, equipment, and supplies
Transportation equipment
Manufacturing, not elsewhere classified
Manufacturing not allocable
Transportation, communication, electric, gas, and sanitaiy
services
Local transportation
Taxicabs
Other
Trucking and warehousing
Trucking , local and long distance
Public warehousing and motor freight terminals
Water transportation
Air transportation
Pipeline transportation
Transportation services
Arrangement of transportation, except travel agencies.
Travel agencies
Other transportation services
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 tind 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.
130
Business Retums/1968 • Partnerships
Table 3 1— NUMBER OF PARTNERSHIPS, NUMBER OF PARTNERS, TOTAL RECEIPTS, BUSINESS RECEIPTS, COST OF SALES AND OPERATIONS, DEPRECIATION, PAYROLL,
NET PROFIT, AND INVENTORY, BY INDUSTRY— Continued
Partnerships with net proi'it
Partner-
ships
Receipts
[Thousand
dollars)
Business
(Thousand
dollars)
Cost of
sales and
operations
(Thousand
dollors)
Deprecia-
tion
(TTmusand
dollars)
Payroll
(Thousand
dollars)
Net profit
(Thousand
Inventory, end-of-year
Number of
partner-
ships
Amount
(Thousand
(u)
(12)
(13)
(U)
(15)
(16)
(17)
(13)
(19)
Uo)
All industries
^Agriculture, forestry, and fisheries
Farras
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
Animal specialty farms
Other farms
Agricultural services and hunting and trapping
Miscellaneous agricultural services
Offices of veterinarians and animal hospitals
Other animal husbandly services
Horticultural services
Hunting and trapping, and game propagation
Foresti7
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
Special trade contractors
Plumbing, heating, and air conditioning
Painting, paperhanglng, 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
Machineiy , except electric
Electrical machineiy, equipment, and supplies
Transportation equipment
Manufacturing , not elsewhere classified
Manufacturing not allocable
Transportation, communication, electric, gas, and sanitary
services
bDcal transportation
Taxicabs
Other
Trucking and warehousing
Trucking, local and long distance
Public warehousing and motor freight terminals
Water transportation
Air transportation
Pipeline transportation
Transportation services
Arrangement of transportation, except travel agencies.
Travel agencies
Other transportation services
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
s ipplies ....?. .T
Machineiy, equipment, and supplies '..'.'.'.'.'.'.'.'.'.'.'.'.'.'.
Alcoholic beverages
L-imber and construction materials. ...'.'..'.'.'.'.'.'.'.".
Wholesale trade, not elsewhere classified
Wholesale trade not allocable
Footnotes at end of table.
36,457
79,060
32,022
5,518
37,661
518
3,341
6,083
1,638
1,744
673
2,02?
388
926
7,212
(•)
749
5,816
571
42,033
14,076
11,818
1,123
1,135
27,899
4,026
4,081
2,551
4,323
3,390
1,976
1,394
726
5,432
(»)
25,643
2,164
561
1,963
4,444
930
4,200
404
244
1,187
581
1,687
3,U4
507
447
3,200
(*)
11,443
698
{•)
563
7,487
6,608
879
393
(•)
(«)
801
145
328
328
422
1,521
25,121
1,610
665
1,462
4,200
1,672
526
815
3,272
690
627
9,500
(»)
212,567
194,222
82,479
14,473
87,781
1,346
8,143
15,217
5,402
3,779
1,619
4,417
853
2,275
61,458
(•)
1,318
57,499
1,441
91,954
31,364
26,313
2,556
2,490
60,474
8,384
8,620
5,428
9,564
7,524
4,318
2,960
1,552
12,124
(•)
61,131
5,573
1,366
4,642
10,046
2,031
9,906
1,101
611
2,942
1,484
4,254
7,181
1,157
1,036
7,776
(•)
30,385
1,436
(»)
1,159
17,097
14,987
2,U0
1,267
(♦)
(•)
1,916
351
718
847
948
7,406
375,561
61,122
3,774
1,355
3,346
10,397
4,456
1,249
1,399
7,893
1,670
1,553
22,785
(•)
4,566,409
3,855,400
1,368,805
399,246
1,907,533
27,078
152,733
647,336
252,649
150,883
160,652
83,152
17,517
46,156
831,494
(«)
161,294
518,408
111,057
6,553,907
4,164,963
2,662,238
434,897
1,017,828
2,378,040
454,023
208,420
319,891
336,108
214,114
166,348
144,918
44,709
489,509
(•)
4,980,781
970,590
208,457
624,652
714,971
137,505
445,612
124,606
60,157
197,608
126,217
333,681
443,193
36,066
68,833
434,475
(•)
1,043,944
39,551
(•)
31,510
669,377
528,152
141,225
47,060
(•)
(•)
129,964
23,336
53,629
47,999
35,172
84,635
31,805,535
10,245,094
369,743
170,331
477,327
2,828,629
1,633,580
243,254
270,326
676,550
455,441
411,260
1,695,346
(«)
4,423,441
3,726,028
1,314,645
382,312
1,854,720
26,696
147, 655
636,907
247,404
150,512
156,375
82,616
17,096
43,410
733,873
(•)
159,789
478,000
107,288
6,469,468
4,101,061
2,623,383
473,351
1,003,322
2,357,649
451,088
206,875
316,597
333,129
212,499
165,640
144,309
44,032
483,480
(*)
4,937,144
961,875
207,632
622,302
703,824
136,683
440,131
123,849
59,848
194,903
125,211
331,448
439,356
82,652
68,212
430,061
(»)
38,872
(«)
31,205
657,338
518,261
139,077
44,279
(«)
(«)
128,547
23,325
58,255
46,967
34,882
82,267
31,476,054
10,149,522
366,755
167,861
474,474
2,814,105
1,619,563
241,876
267,410
663,196
453,213
406,530
2,666,296
(«)
37,866,875
2,460,305
2,033,137
593,368
191,951
1,152,482
14,060
81,276
396,949
186,126
36,452
133,798
40,573
10,020
20,199
294,240
(•)
86,747
146,864
50,291
4,728,037
3,246,709
2,154,121
353,963
738,625
1,472,906
308,942
115,245
219,916
216,013
129,491
108,286
92,468
21,987
260,558
(*)
3,388,300
754,183
166,717
469,189
468,497
95,055
246,222
81,289
44,430
112,411
89,981
214,851
257,569
54,794
46,322
283,510
(»)
17,361
{•)
13,244
342,696
247,784
94,912
19,398
(*)
(»)
99,295
14,271
48,909
35,115
16,858
32,262
23,582,140
3,299,827
258,833
122,562
364,402
2,415,128
1,492,695
133,250
196,693
488,0'l'0
379,181
337,098
2,051,038
(«)
2,019,725
294,991
275,211
121,726
24,897
119,649
2,073
6,866
15,530
8,115
2,837
1,843
3,834
771
2,379
56,426
(«)
9,500
36,965
8,113
165,999
109,641
27,593
13,686
63,357
56,167
6,392
2,695
3,645
5,968
2,297
2,757
3,448
2,849
26,116
(•)
115,567
17,355
2,229
4,574
31,099
1,738
10,748
2,548
458
9,105
2,257
5,965
12,844
5,844
1,712
6,034
(«)
4,276
(•)
3,857
39,833
35,635
4,247
2,530
(•)
(»)
1,090
52
249
789
1,278
6,245
298,973
72,970
2,641
1,206
1,810
16,721
8,146
1,265
1,800
6,584
2,708
4,070
25,967
(•)
9,871,201
402,485
318, 615
127,696
37,753
75,550
3,037
24,579
71,244
28,102
21,023
5,289
15,825
2,141
10,485
93,973
(»)
32,581
39,902
23,804
1,084,610
517,729
347,160
86,86;'
83,702
555,566
90,977
67, 580
31,145
99,249
39,252
39,408
32,753
6,150
110,152
(«)
1,016,753
117,153
34,446
197,809
122,906
26,017
119,069
15,333
14,918
32,100
24,149
83,481
119, 60f;
15,546
13,861
79,119
(*)
10,789
(•)
8,047
132,374
111,991
20,383
11,445
(•)
(»)
10,039
2,371
2,447
5,221
10,428
17,101
,350,715
558,010
35,354
12,676
32,158
145,437
31,357
17,745
22,215
44,968
23,555
24, 567
167,902
(«)
13,571,422
940,561
806,912
332,165
92,761
346,383
3,911
31,687
120,999
27,075
63,720
8,597
21,607
2,646
10,004
193,096
(«)
17,182
151,255
17,684
899,101
450,319
241,425
49,960
158,934
447,150
70,159
51,949
54,756
65,238
50,097
28,587
23,895
10,022
92,407
(•)
608,336
60,248
16,984
58,575
84,753
14,643
87,504
16,991
6,788
26,751
15,918
49,322
83,339
9,773
8,277
67,624
(•)
7,604
(«)
6,926
98,982
82,855
16,126
14,776
(♦)
(•)
12,342
3,191
3,594
5,557
7,309
22,443
2,444,455
594,025
35,306
15,307
41,831
110,812
42,951
16,721
26,317
69,151
19,758
21,935
192,836
(•)
194,813
8,122
6,703
1,557
(»)
4,562
(•)
388
1,304
379
334
245
346
(»)
(»)
(♦)
(•)
(•)
(»)
10,031
2,555
2,275
(«)
149
7,521
2,463
788
1,393
357
618
654
(«)
211
946
(»)
14,201
1,507
393
1,219
1,426
790
1,901
313
191
573
373
1,165
1,643
254
287
2,056
(•)
(•)
(♦)
(•)
523
272
251
(«)
(«)
\:] '
(•)
(»)
(*)
(«)
136,377
16,047
1,234
425
1,082
2,477
859
399
569
2,331
654
315
5,544
(«)
4,045,052
259,973
234,736
26,686
(»)
185,433
(•)
4,570
24,166
6,842
1,773
13,973
1,573
(»)
(•)
(«)
(•)
(•)
(•)
173,392
106,371
93,596
(»)
1,949
72,017
29,707
2,366
10,859
3,006
6,549
7,759
(»)
1,669
9,536
(•)
374,323
59,012
16,166
62,926
49,289
14,209
15,383
11,914
5,109
9,623
9,692
29,845
27,559
7,926
8,664
45,428
(«)
(«)
(*)
(»)
5,695
2,115
4,579
(-)
(•)
(»)
(*)
(♦)
(«)
(•)
(♦)
3,042,193
728,607
56,386
17,662
51,356
98,460
98,988
30,396
37,072
83,356
35,419
24,048
188,895
(•)
Business Returns/1968 • Partnerships
131
Table 3.1— NUMBER OF PARTNERSHIPS,
NUMBiR OF PARTNERS, TOTAL RECEIPTS, BUSINESS RECEIPTS, COST OF SALES AND OPERATIONS,
NET PROFIT, AND INVENTORY, BY INDUSTRY— Continued
DEPRECIATION, PAYROLL,
Partner-
ships
Partnerships with and without net profit
Total
(Thousand
Business
(Thousand
dollars)
Cost of
sales and
operations
( Thousand
dollars)
Deprecia-
tion
( Thousand
dollars)
PajToll
(Thousi
dolla,
Net profit
(less loss)
(Thousand
dollars)
Inventory, end-of-year
Number of
partner-
ships
(Thoumand
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Wholesale and retail trade — Continued
Retail trade.
and farm equipment.
Building materials, hardware,
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 confectioneiy 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 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 underwriting syndicates
Security brokers, dealers, and flotation companies...
Commodity contracts brokers and dealers, security and
commodity exchanges, and allied services
Holding and investment companies
Investment clubs
Common trust funds
Other 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
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
174,763
11,237
4,651
4,186
2,400
9,923
669
1,403
378
7,473
26,726
20, 568
2,400
339
920
1,214
1,285
34,880
7,348
3,345
21,762
2,425
11,166
4,816
6,350
11,315
3,833
2,327
5,155
35,132
23,233
11,899
5,175
5,237
2,396
1,817
2,060
1,243
2,091
429
249
13,397
290
298,531
65,765
191
3,037
6,761
1,638
4,490
633
55,776
14,975
766
40,035
11,301
221,465
182,471
17,402
10,402
{•)
8,786
1,346
901
176,276
12,006
2,107
6,154
2,840
905
30,522
4,251
7,442
1,249
8,449
4,956
609
2,821
637
388,744
26,993
11,501
9,866
5,626
23,695
1,499
3,794
791
17,611
58,551
44,972
5,403
755
1,878
2,735
2,808
75,488
16,320
8,463
45,463
5,242
24,817
10,159
14,658
25,532
8,794
5,142
11,596
76,169
51,112
25,057
11,974
12,334
5,242
3,852
4,400
2,660
4,481
880
581
30,438
657
5,510
1,476,613
634,167
1,270
15,600
47,133
8,913
34,113
4,112
570,159
181,780
161,234
227,095
29,824
812,622
664,126
65,378
34,218
(•)
40,127
6,109
2,184
492,706
39,982
9,115
20,331
7,101
3,435
66,773
9,904
16,806
2,560
17,551
10,423
1,295
6,429
(•)
1,589
23,198,280
2,006,198
324,961
495,811
685,426
1,259,596
63,155
127,934
45,398
1,023,109
4,926,770
4,276,552
320,837
45,888
64,027
111,488
107,978
5,977,256
2,809,511
406,627
2,486,401
274,717
1,286,709
454,589
332,120
1,487,650
687,344
227,344
572,962
2,479,193
1,827,239
651,954
918,588
783,963
99,051
149,115
183,713
162,449
106,322
23,498
25,473
1,306,383
16,343
519,232
3,439,154
76,956
105,881
2,782,027
83,503
2,631,660
66,864
474,290
25,738
156,138
292,314
771,069
6,479,855
5,322,248
171,670
461,655
(•)
346,415
101,222
69,481
16,465,740
870,309
317,616
461,994
68,958
21,741
1,226,012
113,273
447,761
72,913
214,632
94,885
17,252
240,635
(•)
20,148
22,939,557
1,976,846
814,837
489,482
672,527
1,242,322
63,051
126,342
43,750
1,009,179
4,395,215
4,247,330
319,872
45,832
63,739
110,925
107,517
5,917,306
2,772,507
400,594
2,473,587
270,613
1,265,809
445,398
320,411
1,455,227
663,629
224,749
566,849
2,451,612
1,807,946
643,666
910,693
779,119
96,247
146,701
181,771
160,359
105,313
23,371
25,377
1,289,941
16,323
516,140
9,397,480
2,630,169
48,526
61,555
2,311,042
81,983
2,167,507
61,547
209,046
16,754
120,817
71,475
757,597
6,009,714
5,125,407
41,514
414,730
(*)
272, 7&i
84,295
63,373
16,226,295
843,343
307,186
449,693
65,260
21,209
1,209,436
108,790
441,624
72,428
213,311
94,066
17,219
237,538
(»)
19,948
16,603,568
1,434,602
578,073
345,249
561,275
887,583
41,919
75,535
23,173
746,956
3,921,776
3,468,875
248,593
34,804
47,135
50, 515
71,349
4,740,776
2,366,532
267,435
1,839,424
217,385
816,637
285,892
530,745
959,495
433,069
144,235
332,191
1,195,454
862,329
333,125
602,167
609,856
59,027
103,923
102,825
106,325
52,956
15,354
17,912
915,092
11,308
383,831
501,621
119,701
1,193
12,572
77,759
45,471
32,283
28,177
3,709
3,218
16,250
136,506
245,414
53,649
3,133
127,145
(*)
40,884
2,582
12,903
2,730,448
301,037
125,815
141,089
24,344
9,789
513,762
34,474
213,489
34,247
93,179
29,027
7,699
92,774
(»)
7,639
262,773
22,527
12,235
4,536
5,756
21, 659
305
9,414
1,503
10,437
43,617
35,053
2,438
400
700
2,256
2,720
39,948
13,248
5,573
18,372
2,755
11,330
4,198
7,132
16,911
8,082
2,724
6,105
58,900
44,377
14,523
8,340
7,616
1,860
2,418
1,616
4,438
2,526
293
141
18,507
126
5,302
33,396
1,118
996
16,701
37
16,259
405
15,081
704
20
14,357
9,027
1,445,321
1,389,133
21,777
20,358
(•)
9,080
3,642
1,734
549,349
102,677
25,720
64,649
9,660
2,648
62,433
12,618
24,014
2,481
6,026
2,094
254
13,181
(•)
1,720
1,985,308
162,137
30,717
40,430
40,990
1011,184
3,767
8,933
3,466
85,018
306,303
244,735
17,734
2,744
3,595
25,960
11,535
373,612
160,481
43,181
156,817
13,133.
130,016
49,852
80,194
142,438
64,869
27,626
49,993
462,639
373,911
33,728
93,793
35,054
7,489
9,685
17,676
15,025
14,330
1,864
2,852
106,539
2,092
42,960
1,315,686
928,718
26,130
11,390
871,159
2,754
846,062
22,343
19,539
2,644
65
16,330
100,572
286,396
210,035
2,737
37,746
(•)
21,767
3,374
9,340
3,863,386
180,622
34,464
35,572
6,290
4,296
319,343
22,934
153,817
13,065
73,608
25,982
2,769
24,032
(•)
3,015
1,688,050
138,252
63,502
46,728
28,022
93,678
8,012
11,347
4,294
70,025
254,249
197,366
24,216
3,557
6,575
15,441
7,094
306,116
86,753
35,437
169,972
13,954
137,826
45,525
92,301
144,565
66,860
22,353
55,352
267,244
181,795
85,449
96,376
58,737
12,643
11,468
27,857
15,797
11,900
2,067
2,808
104,974
1,493
35,343
1,067,844
662,390
14,025
40,694
535,567
13,480
506,710
10,377
72,104
^711
136,442
^63,627
228,255
177,199
'36,529
33,582
84,736
(♦)
46,167
25,233
5,823,150
63,444
19,790
36,801
6,830
23
237,980
13,777
59,942
13,667
45,587
36,161
5,170
52,373
(♦)
4,319
143,163
10,163
3,943
3,997
2,223
8,103
439
852
209
6,603
22,137
18,091
1,495
213
692
949
697
23,934
5,657
2,999
18,307
1,971
10,030
4,398
5,632
9,755
3,507
1,926
4,322
25,936
15,930
10,006
4,959
4,774
1,937
1,552
1,854
591
1,447
322
129
10,402
1,967
2,281
314
(•)
185
116
1,851
539
(»)
783
472
(♦)
(♦)
29,113
1,803
570
567
550
(«)
3,176
951
1,215
514
2,524
355
480
l,98i
C»)
(♦)
Footnotes at end of table.
132
Business Returns/1968 • Partnerships
Table 3.1— NUMBER OF PARTNERSHIPS, NUMBER OF PARTNERS, TOTAL RECEIPTS, BUSINESS RECEIPTS, COST OF SALES AND OPERATIONS, DEPRECIATION, PAYROLL,
NET PROFIT, AND INVENTORY, BY INDUSTRY— Continued
Partnerships with net profit
Partner-
ships
C Thousand
dollars)
( Thousand
dollars)
Cost of
sales and
operations
f TTiousand
dollars)
Deprecia-
tion
(Thousmd
dollar a)
Payroll
(Thouamid
dollara)
Net profit
(Thousand
dollars)
Inventory , end-of-year
Number of
partner-
ships
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
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 accessoiy stores
Women's ready-to-wear and accessoiy 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 underwriting syndicates
Security brokers, dealers, and flotation companies...
Commodity contracts brokers and dealers, security and
commodity exchanges, and allied services
Holding and investment companies
Investment clubs
Common trust funds
Other 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
Hotels, rooming houses, camps, and other lodging places...
Hotels
Tourist courts and motels
Trailer parks and camps
Other lod^ng places
Personal services
Coin-operated laundries and diy cleaning
Other laundries and dry cleaning plants
Photographic s tudios
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
8,951
3,523
3,552
1,876
7,578
258
1,067
296
5,957
22,827
17,745
2,116
313
743
1,029
881
27,992
5,502
2,546
18,452
1,492
9,200
3,974
5,226
9,215
3,2 59
1,806
4,150
27,713
18,315
9,398
4,565
4,382
1, 677
1,248
1,705
972
1,528
353
218
9,263
165
1,975
33,317
(•)
2,776
4,4^
1,305
2,845
293
26,480
4,698
706
21,076
9,902
133,738
107,501
12,670
6,821
(•)
4,802
992
820
142,108
7,863
1,532
4,202
1,459
670
25,239
3,095
5,930
768
7,409
4,399
609
2,410
(•)
511
309,932
21,430
8,763
8,472
4,195
17, 542
626
2,371
627
13,918
50,022
38,753
4,741
677
1,524
2,333
1,994
60,844
12,324
6,726
38,537
3,257
20,509
8,395
12,114
20,739
7,559
3,996
9,184
59,942
40,317
19,625
10,4*3
10,519
3,676
2,646
3,664
2,107
3,262
728
519
20,958
382
4,507
365,356
(»)
13,480
33,251
7,191
24,149
1,911
318,245
55,820
158,4*3
103,982
26,255
458,600
368,428
44,191
20,019
(«)
20,803
2,732
2,022
398,159
26,463
7,313
13,757
3,436
1,957
55,130
7,231
13,418
1,573
15,244
9,234
1,295
5,582
(•)
1,337
21,067,716
1,783,241
726,116
454,376
602,749
1,165,460
60,095
122,912
42,932
939, 521
4,518,875
3,932,533
290,754
45,319
59,075
99,733
91,461
5,384,508
2,528,313
345,140
2,278,423
232,632
1,207,143
427,638
779,505
1,360,526
637,323
199,026
524,177
2,196,794
1,622,841
573,953
852,086
729,683
85,645
132,811
174,166
145,678
95,162
22,226
22,427
1,177,581
13,704
492,725
8,055,989
3,254,297
(«)
99,625
2,673,732
83,232
2,544,523
45,977
407,282
21,630
153,579
232,023
725,955
4,075,737
3,079,411
148,078
404,556
(«)
281,889
85,972
68,667
15,277,251
642,929
225,842
354,102
50, 9U
12,074
1,094,153
98,126
^65,490
50,875
197,886
86,234
17,252
225,046
(•)
18,731
20,836,803
1,756,592
716,775
448,549
591,268
1,150,575
60,020
121,345
41,299
927,910
4,489,798
3,905,405
289,806
45,263
58,796
99,470
91,058
5,330,001
2,494,857
339,994
2,266,195
223,955
1,187,936
418,790
769,146
1,330,591
615,531
196,703
518,257
2,174,597
1,607,636
566,961
345,629
725,316
82,962
130,844
172,245
143,897
94,219
22,100
22,342
1,163,468
13,691
489,729
6,953,125
2,518,359
(»)
55, 502
2,233,546
31,905
2,109,773
41,868
184,083
13,990
113,344
51,749
713,270
3,721,497
2,951,680
37,204
367,060
(•)
223,134
72,158
63,085
15,075,326
627,023
220,096
346,303
48,369
11,750
1,081,028
95,940
379,367
50,608
196,602
85,422
17,219
222,312
(•)
38,546
15,019,018
1,310,852
505,017
314,518
490,317
816,049
39,335
73,308
21,337
632,069
3,587,657
3,180,907
224,483
34,333
43,774
43,907
60,253
4,255,759
2,128,859
224,202
1,721,447
181,251
763,406
268,372
495,034
871,193
398,935
125,130
347,123
1,049,167
754,907
294,260
557,204
569,891
48,771
92,129
95,585
92,982
45,953
14,746
15,472
821,358
10,744
363,295
425,703
106,337
(«)
8,924
75,953
45,471
31,482
19,267
3,281
6,035
9,951
122,502
196,869
35,509
7,838
104,390
(«)
35,204
907
12,903
2,321,902
201,105
30,421
97,804
17,970
4,910
451,517
30,467
180,780
26,226
85,355
25,608
7,599
86,151
(•)
7,047
220,541
17,642
9,098
3,608
4,936
13,531
235
8,198
1,4*1
8,557
38,569
31,350
2,229
391
574
1,922
2,CB3
33,533
10,248
4,751
16,393
2,286
9,639
3,896
5,743
14,486
6,927
2,319
5,240
48,430
36,455
11,965
7,373
6,112
1,513
2,110
1,398
3,900
2,150
292
130
14,500
24,403
(•)
894
15,640
21
15,357
262
5,755
495
20
6,241
8,321
627,043
583,352
14,573
13,371
(«)
6,061
2,887
1,742
371,229
63,658
15,635
41,495
5,226
1,302
50,318
9,452
18,463
1,708
5,378
1,803
254
11,702
(•)
1,503
1,752,088
141,545
70,373
36,055
35,117
92,081
3,767
8,823
3,115
76,376
271,978
213,391
15,006
2,736
2,817
23,066
9,462
330,934
142,365
35,725
141,213
11,131
119,554
45,596
73,958
127,326
59,655
23,787
44,374
395,754
327,695
68,059
84,833
30,758
6,619
7,977
16,997
12,386
13,258
1,599
2,512
94,908
459
40,617
833,041
(«)
11,236
830,719
2,68*
316,815
11,219
14,955
2,467
65
12,424
93,083
159,820
100,567
2,151
29,952
(«)
13,672
3,011
9,070
117,571
52,857
58,281
4,580
1,953
280,8U
20,245
131,234
10,023
67,596
23,640
2,769
22,013
(•)
2.620
1,813,350
148,313
67,355
49,930
30,528
100,782
8,284
12,123
4,401
75,974
271,620
209,623
25,282
3,582
7,011
16,583
9,539
328,067
94,895
33,625
177,662
16,38*
145,753
47,863
97,390
153,389
69,736
23,991
59,662
295,965
203,962
92,003
99,658
60,6*9
14,576
12,7*1
29,226
18,195
13,194
2,215
2,847
114,557
1,613
37,070
2,263,335
933,368
(•)
41,476
589,173
30,488
538,687
19,998
288,691
9,036
136,596
143,059
230,913
1,099,104
749,377
65,760
117,968
(«)
107,84*
33,730
21,668
5,039,231
109,815
29,921
65,496
11,588
1,811
251,123
21,107
55,415
15,408
47,123
36,768
5,170
53,480
(•)
4,673
8,353
3,131
3,4*4
1,783
5,531
(♦)
770
(♦)
5,448
19,53*
16,028
1,287
212
565
891
551
2*, 065
*,516
2,327
15,928
1,294
8,570
3,811
4,759
8,065
2,935
1,531
3,549
21,129
12,933
8,196
*,*75
4,123
1,4*7
1,092
1,550
508
1,113
297
124
7,630
(«)
1,626
1,629
181
(*)
(*)
(•)
(•)
(»)
1,389
375
(»)
562
394
(•)
(•)
23,304
1,100
405
375
23*
(»)
6,877
722
984
311
2,221
304
480
1,727
(«)
(«)
Footnotes at end of table.
Business Returns/1968 • Partnerships
133
Table 3.1— NUMBER OF PARTNERSHIPS, NUMBER OF PARTNERS, TOTAL RECEIPTS, BUSINESS RECEIPTS, COST OF SALES AND OPERATIONS, DEPRECIATION, PAYROLL,
NET PROFIT, AND INVENTORY, BY INDUSTRY— Continued
Partnerships with and without net profit
Partner-
ships
Receipts
(Thous.
doll at
(Thou said
dollars)
Cost of
sales and
operations
(Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
(Thousand
dollars)
Net profit
(less loss)
( Thousand
dollars)
Inventory, end-of-year
Number of
partner-
ships
(Thousand
dollars)
CD
(2)
(3)
U)
(5)
(6)
(7)
(8)
(9)
(10)
Services — Continued
Business services
Advertising
Services to buildings
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
Repair services, except automobile
Eadio 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
Registered and practical nurses
Other medical services
Legal services
Educational services
Engineering services
Architectural services
Certified public accountants
Other accounting, auditing, and bookkeeping services
Other services
Nature of business not allocable
Footnotes at end of table.
25,928
1,225
2, 1435
1,815
20,453
17,652
734
2,958
9,029
1,019
3,912
7,795
999
1,256
1,256
4,284
1,744
518
1,226
11,730
2,453
1,680
7,597
23,715
15,780
2,275
(•)
(•)
566
1,539
360
1,601
1,335
24,728
2,483
3,035
3,793
6,146
3,866
1,133
1,824
71,152
3,229
5,156
6,103
56,664
40,856
1,771
6,763
19,113
2,349
10,860
16,789
2,180
2,64i
2,716
9,249
5,675
1,558
4,117
40,384
15,027
4,084
21,273
72,240
48,531
5,468
(*)
(*)
3,274
5,684
773
4,670
3,221
80,334
7,216
8,066
9,496
21,075
9,924
2,744
5,180
1,206,547
118,722
35,983
113,658
888,184
827,924
35,490
161,081
424,638
73,056
133,659
294,540
36,808
47,492
34,002
176,238
277,919
126,343
151,576
137,314
78, 630
292,182
4,120,594
3,038,922
216,903
(•)
(•)
254,028
165,557
23,921
255,908
139,223
3,935,551
55,921
595,203
692,519
1,376,074
423,659
54,842
37,172
1,176,549
116,668
85,709
109,615
864,557
814,538
32,154
160,603
420,261
72,530
128,990
292,597
36,754
47,280
33,773
174,790
267,493
123,176
144,317
474,983
129,021
76,263
269,699
4,090,250
3,022,392
214,024
(*)
C*)
250,369
164,833
23,695
250,368
138,557
3,894,897
55,467
588,552
682,929
1,360,763
419,989
54,504
35,390
534,093
77,838
44,788
44,591
366,876
452,238
11,742
97,364
250,072
44,677
48,383
160,614
22,835
25,625
16,248
95,906
88,110
39,831
48,279
213,242
57,068
31,740
124,434
173,520
41,625
19,345
(♦)
(<)
25,533
4,410
7,778
45,462
28,101
38,793
7,262
151,844
117,564
6,700
6,193
15,476
12,445
126,692
1,295
1,783
1,700
121,914
41,286
703
2,909
8,960
1,662
27,052
7,392
572
850
656
5,314
36,292
30,759
5,533
44,892
7,401
7,753
29,738
51,267
27,873
4,057
(•)
(•)
3,907
3,134
300
9,450
2,188
42,685
2,125
5,674
5,720
14,482
4,769
963
232,385
15,187
34,350
32,277
150,571
119,969
6,322
33,914
52,881
10,714
16,138
44,218
5,261
6,873
4,916
27,168
37,656
12,692
24,964
110,064
32,078
16,023
61,963
813,498
519,869
38,020
(♦)
(*)
89,332
32,978
3,921
104,016
20,731
805,770
13,560
238,924
220,159
538,057
179,717
8,944
5,028
197,794
13,957
20,463
28,470
134,904
136,303
5,338
28,454
79,442
11,523
11,546
57,475
5,176
10,808
7,663
33,828
31,765
7,109
24,656
39,032
20,272
6,273
12,487
2,081,781
1,755,992
95,914
(»)
(•)
61,042
82,583
7,967
18,523
44,119
2,122,322
8,278
109,924
152,015
440,668
131,493
12,876
9,965
3,538
116
170
3,089
8,278
(•)
1,237
5,610
712
683
3,655
792
570
484
1,809
197
147
1,686
(♦)
623
980
1,292
175
294
(*)
(•)
(•)
182
175
(*)
(»)
(•)
(»)
(•)
18,398
1,115
(»)
1,007
16,066
36,546
(»)
5,012
21,911
5,559
3,991
22,879
3,466
2,908
759
15,746
235
211
5,466
1,291
3,974
4,592
1,092
797
(•)
(•)
(*)
297
207
1,775
2,701
(•)
(»)
(«)
(*)
3,050
(•)
134 Business Returns/1968 • Partnerships
Table 3. L— NUMBER OF PARTNERSHIPS, NUMBER OF PARTNERS, TOTAL RECEIPTS, BUSINESS RECEIPTS, COST OF SALES AND OPERATIONS. DEPRECIATION, PAYROLL,
NET PROFIT, AND INVENTORY, BY INDUSTRY— Continued
Indus tiy
Partn-:-rsrLip£ with net profit
Number of —
Partner-
ships
Receipts
dollars)
(Thouamd
dollara)
Cost of
sales and
operatiDiis
f Thousand
ikllars)
Deprecia-
tion
(Thousand
dollara)
Payroll
fTTtoussi
dollan
Met profit
(Thoo^.
doll*
Inventor:,.- , end-of -year
Number of
partner-
ships
(Thousand
dollars)
(11)
iu)
(13)
(li)
(15)
(16)
(17)
(18)
(19)
Services — Continued
Business services
Advertising
Services to buildings...
Consulting services
Other business services.
and services.
AutomDbile parking, repair,
Autoittbbile 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.
Theaters
and related services.
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
Registered and practical nurses
Other medical services
Legal services
Educational services
Bigineering services
Architectural services
Certified public accountants
Other accounting, auditing, and bookkeeping services.
Other services
Nature of business not allocable.
16,355
965
;,105
l,^c4
14, 561
13,601
625
;,300
7,455
386
2,335
6,249
315
977
1,027
3,430
1,034
193
891
1,892
1,107
3,356
22,287
15,318
2,020
(-)
M
495
1,203
360
1,389
1,268
23,410
1,4B6
2,348
3,290
5,959
3,382
700
907
51,335
2,621
4,444
4,452
39,818
31,086
1,505
5,447
15,687
1,808
6,639
13,4^1
1,736
2,061
2,182
7,462
3,093
434
2,664
24,565
11,900
2,776
9,889
67,030
47,163
4,932
(♦)
(♦)
2,636
4,341
773
3,629
3,037
76,310
3,742
6,310
8,378
20,393
8,606
1,722
2,269
1,030,388
110,051
82,771
101,232
736,334
729,222
29,924
148,170
386,821
66,480
97,827
259,184
33,721
4A,342
31,934
149,137
221,789
78,915
142,874
377,880
113,415
53,231
211,234
4,009,554
3,010,U6
210,387
(•)
(♦)
241,196
156,161
23,921
207,657
134, 94i
3,867,021
42,213
531,132
657,461
1,352,831
414,108
47,386
33,855
1,010,045
108,000
32,500
98,215
721,330
717,225
27,129
147,708
382,636
65,957
93,795
257,385
33,669
44,134
31,803
147,779
211,626
75,819
135,807
352,628
106,921
51,169
194,538
3,979,742
2,993,729
207,517
(•)
(»)
237,643
155,568
23,695
202,163
134,285
3,826,954
41,884
524,811
648,292
1,339,165
410,456
47,062
33,567
472,797
71,423
43,393
38,986
318,995
395,663
9,074
89,609
224,616
40,152
32,212
136,844
20,471
23,138
14,951
78,284
67,028
22,769
44,259
140,231
42,985
20,111
77,135
159,064
41,263
18,180
(•)
(«)
22,992
4,086
7,778
37,049
26,618
37,307
3,684
130,341
99,066
6,677
5,908
14,670
12,414
54,343
1,130
1,563
1,142
50,958
30,181
546
2,520
7,856
1,366
17,893
6,099
531
806
599
4,163
22,349
17,773
4,576
24,630
7,004
4,276
13,350
47,766
27,389
3,677
(*)
(*)
3,574
2,862
300
7,767
1,983
40,787
885
5,101
5,456
14,131
4,565
460
406
204,907
13,368
33,509
28,521
129,509
104,357
5,156
31,262
47,803
10,023
10,113
39,055
4,814
6,765
4,684
22,792
34,566
11,467
23,099
72,766
25,712
8,558
38,496
773,021
513,097
3o,636
(«)
(-•)
83,583
29,477
3,921
82,786
19,113
795,921
11,490
213,705
208,430
526,309
177,114
7,191
4,355
252,696
15,027
20,809
34,257
182,603
148,176
6,118
29,562
83,065
11,774
17,657
59,845
5,614
11,147
7,900
35,134
39,954
13,890
26,064
25,683
8,643
48,288
2,093,207
1,759,490
96,422
(•)
(«)
63,231
82,946
7,967
23,037
44,393
2,131,050
10,368
112,991
154,959
443,808
134,270
14, 354
11,113
2,640
(»)
(-)
(«)
2,328
6,763
(•)
1,034
4,772
579
342
3,048
684
418
459
1,487
170
(♦)
120
1,243
(-)
433
727
1,179
175
294
(*)
(*)
(♦)
182
120
(«)
(20)
12,765
(•)
(•)
(*)
11,511
31,266
(»)
4,380
19,767
5,192
1,854
19,102
2,855
2,709
694
12,844
233
(•)
209
4,563
(•)
942
3,420
4,439
1,092
797
(«)
(«)
(•)
297
170
1,301
(-)
(•)
(•)
(-)
(♦)
(•)
(*) Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals
'Net loss exceeds net profit.
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data."
Business Returns/1968 • Partnerships
Table 3.2— INCOME STATEMENT FOR SELECTED INDUSTRIES
135
All
industries
Agriculture, forestryj and fisheries
Farms
Field crop
farms
Fruit, tree
nut, and
vegetable
farms
Livestock
farms
Cfther
farms
Other
agriciilture,
forestry,
and
fisheries
Mining
Crude
petroleum
and
natural
gas
Other
mining
NUMBER OF PARTNERSHIPS
With and without net profit
With net profit
PARTNERSHIPS WITH AND WITHOUT NET PROFIT
Total receipts
Business receipts
Income from other partnerships, etc....
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc .
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit (less loss )
Net profit
Net loss
PARTNERSHIPS WITH NET PROFIT
Total receipts
Business receipts
Income from other partnerships, etc.-
Nonqualifying dividends
Interest •
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc..
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit
Footnote at end of table.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
917,500
659,913
32,866,910
80,531,944
93,886
23,241
691,918
448,526
113,797
34,612
137,174
786,312
71,461,747
42,894,179
4,472,823
30,520,847
4,336,694
1,595,705
0,675,177
4,707,067
6,813,391
1,580,323
1,916., 863
2,660,897
2,365,489
16,903
124,325
902, 805
3,326,710
23,332
179,699
86,302
110,837
9,131
32,219
8,408,W2
37,637,765
37,758,202
120,437
11,405,163
13,571,422
2,166,259
73,149,165
71,176,345
83,073
21,010
603,736
347,645
33,777
31,573
113,932
683,074
59,577,743
37,866,375
3,778,030
27,726,430
3,659,350
1,353,332
5,394,785
4,045,052
6,211,851
1,194,250
1,607,364
1,272,290
1,717,099
8,313
91,572
650,963
2,019,725
16,466
133,758
80,9b2
13,672
551
6,310
6,685,707
33,309,470
33,320,286
10,816
13,571,422
120,759
86,457
109,849
79,060
40,773
32,022
9,320
5,518
53,252
37,661
6,504
3,859
10,910
7,397
13,227
7,212
10,795
5,816
(Thousand dollai
5,525,537
5,344,029
2,407
668
26,267
53,216
4,856
29,727
14,019
50,348
4,871,237
3,163,756
323,240
1,157,229
516,736
129,394
1,356,577
319,420
23,465
63,196
211,601
208,722
158,681
1,353
1,818
199,273
420,308
314
1,048
755
3,608
5,981
2,362
404,996
2,180,273
2,215,352
35,079
654,300
940,561
286,261
4,566,409
4,423,441
1,967
536
23,037
35,828
3,965
23,018
12,274
37,343
3,625,348
2,460,305
251,931
946,115
384,608
98,876
1,038,743
259,973
17,877
44,157
157,393
117,391
113,154
201
1,453
146,676
294,991
280
780
405
1,201
57
1,239
268,288
1,963,136
1,964,664
1,523
940,561
4,671,837
4,506,706
1,807
620
24,428
50,633
4,845
29,620
11,532
41,646
4,129,044
2,625,540
292,964
322,925
429,254
104,823
1,262,931
287,357
10,357
43,597
199,284
197,934
146,518
1,311
390
180,170
386,204
303
970
539
3,513
5,784
2,178
323,952
1,881,166
1,914,624
33,458
542,793
806,912
264,119
3,855,400
3,726,028
1,392
488
21,429
33,610
3,954
27,911
10,033
30,555
3,048,488
2,033,137
225,393
679,444
312,894
78,230
971,412
234,736
5,721
30,485
147,135
110,269
103,605
170
694
133,008
275,211
270
763
213
1,116
39
1,147
205,505
1,692,891
1,693,909
1,018
806,912
1,620,629
1,550,413
140
315
5,634
25,224
1,651
14,820
3,989
13,443
1,366,039
755,026
42,050
11«,809
170,295
31,842
432,836
36,806
1,941
14,320
102,547
30,557
60,766
289
467
33,457
158,552
352
153
1,661
2,173
556
103,222
795,387
303,131
7,794
254,590
332,165
77,575
1,368,305
1,314,645
69
285
5,017
17,292
1,559
13,476
3,621
12,841
593,368
28,540
99,983
126,588
23,208
341,735
26,686
1,108
9,287
81,190
44,938
44,314
46
371
64,153
121,726
344
61
265
74,622
721,277
721,454
177
332,165
481,594
462,241
237
41
9,724
5,733
26
60
457
3,070
429,658
247,653
3,182
14,983
107,698
16,942
112,993
13,150
1,982
6,490
20,051
21,729
21,781
643
25
17,345
39,042
33
1
42
343
151
150
52,197
214,588
213,420
3,832
51,936
92,761
40,825
399,246
382,312
237
13
9,455
4,332
21
60
376
2,390
306,485
191,951
7,761
10,463
36,533
12,973
36,949
12,733
1,215
5,274
15,768
10,133
15,235
55
12,471
24,897
37
29,337
190,361
190,778
417
92,761
2,351,326
2,282,419
1,409
251
8,075
17,296
3,054
12,704
6,857
19,261
2,139,367
1,499,334
230,390
649,754
119,469
48,725
675,367
224,371
4,439
17,712
72,808
83,709
57,341
324
264
73,369
175,125
178
599
275
1,509
2,922
1,372
143,087
733,035
803,398
20,313
211,959
346,388
134,429
1,907,533
1,854,720
1,065
190
6,122
2,365
12,362
5,877
14,964
1,561,145
1,152,482
179,651
537,233
73,904
35,416
510,711
185,433
1,646
11,656
47,286
51,293
39,181
23
185
51,742
119,649
178
419
96
201
39
835
84,233
702,238
702,662
424
346,388
218,288
211,533
21
13
995
2,375
114
2,036
229
872
193,930
123,527
12,342
43,374
31,792
7,314
41,235
12,530
1,995
5,075
3,878
6,939
6,630
55
134
5,999
13,485
92
18
59
538
100
25,446
38,106
89,525
1,519
24,308
35,598
11,290
179,316
174,351
21
835
2,068
9
2,013
159
360
144,218
95,336
9,941
31,765
25,864
5,633
32,017
9,884
1,752
4,268
2,891
3,905
4,875
46
113
4,642
3,939
92
37
9
17,313
79,015
79,015
853,700
837,323
600
48
1,839
2,583
11
107
2,487
8,702
742,193
533,216
30,276
334,304
37,482
24, 571
93,646
32,063
13,108
19,599
12,317
10,788
12,163
42
923
19,103
34,104
11
78
216
95
197
184
81,044
299,107
300,728
1,621
111,507
133,649
22,142
711,009
697,413
575
48
1,503
2,218
11
107
2,241
6,783
577,360
427,168
26,038
266, 671
71,714
20,646
67,336
25,237
12,156
13,672
10,258
7,122
9,549
31
759
13,568
19,780
10
17
192
85
18
92
62,783
270,245
270,755
510
133,649
970,425
4,178
76
7,867
7,508
26,166
803
6,113
12,676
963,011
416,913
8,269
52,355
114,334
27,707
223,399
9,651
9,971
10,624
28,012
15,407
30,598
642
2,022
25,096
80,539
920
121,619
791
4,565
715
213,526
553,512
564,240
10,723
72,805
193,096
120,290
831,494
783,873
4,058
42
6,677
6,264
19,101
808
3,531
7,140
638,398
294,240
7,423
45,074
91,545
20,142
138,563
8,512
7,428
5,295
15,348
7,964
24,594
246
509
20,606
56,426
913
101,995
742
765
190
99,537
489,633
489,700
637,206
630,533
4,119
66
7,346
5,911
24,989
724
3,997
9,521
639,507
243,903
2,224
24,074
46,935
9,835
153,772
2,937
6,903
3,513
17,060
12,881
21,168
562
1,755
10,475
56,251
495
103,769
455
4,541
499
150,271
386,630
396,571
9,941
47,699
151,255
103,556
518,408
478,000
4,000
32
6,233
4,835
18,703
724
1,490
4,391
367,153
146,364
1,779
19,025
35,288
6,349
86,849
2,426
4,614
4,496
6,715
5,937
16,815
166
245
7,605
36,965
488
84,329
438
741
52
50,6Sl
331,136
331,203
67
151,255
(11)
2,432
1,396
348,511
339,892
59
10
521
1,597
1,177
84
2,116
3,155
323,504
173,010
6,045
28,731
67,399
17,322
59,627
6,564
3,068
2,106
10,952
2,526
9,430
80
267
15,520
24,338
425
17,850
336
24
217
53,255
166,882
167,669
787
25,107
41,841
16,734
313,036
305,373
58
10
444
1,429
398
84
2,041
2,749
271,245
147,376
5,644
25,049
55,257
13,793
51,719
5,036
2,814
1,799
9,132
2,027
7,879
264
13,000
19,461
425
17,666
304
24
138
48,856
158,497
158,497
41,841
136
Business Returns/1968 • Partnerships
Table 3.2— INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
oiistrucii.j
General
contractors
Special trade contractors
Plumbing ,
heating,
and air
condi-
tioning
Painting,
paper-
hanging,
and
decorating
Masonry,
stoneworit,
and
plastering
Contrac-
tors, not
elsewhere
classif i^
Contrac-
tors not
allocable
Manufacturing
Lumber
and wocd
products,
except
furniture
Printing,
publishing
and allied
industries
tochinery,
except,
■lectric
NUMBER OF PARTNERSHIPS
With and without net profit
With net profit
PAHINEBSHIPS WITH AND WITHOUT NET PROFIT
Total receipts
Business receipts
Income from other partnerships, etc....
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, total
Inventory, beginnijig-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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc-.
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit (less loss)
Net profit
Net loss
PARTNERSHIPS WITH NET PROFIT
Total receipts
Business receipts
Income from other partnerships, etc....
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deduc tlons
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss fron other partnerships, etc..
Net farm loss
Net loss , noncapi tal assets
Other deductions
Gross profit (less loss )
Cross profit
Cross loss
Net profit
Footnote at end of table.
U2)
113)
(15)
(16)
(17)
(18)
(2U)
(21)
(22)
(23)
49,688
42, 033
17,326
14,U7o
32,304
4,609
4,02o
4,627
4,081
4,799
4,323
18,2oy
15,469
32,665
25,d43
5,493
4,200
3,929
3,114
(Thousand dollars)
7,475,564
7,365,160
15,357
57
10,963
29,496
1,160
19
7,422
45,930
6,674,816
5,521,639
281,247
1,101,693
1,175,125
a'77,'H68
2,375,783
290,177
107,416
116,104
90,467
40,925
111,740
404
7,995
62,751
189,003
326
686
4,010
4,030
53
451
416,756
1,B43,5.?1
1,873,764
30,243
800,748
399,101
98,353
0,553,907
o, 469, 468
6,437
57
8,950
24,323
124
18
4,178
40,352
5,654,806
4,728,037
166,135
1,007,336
994,916
746,786
1,991,756
178,892
89,694
72,308
71,890
29,814
94,755
292
4,305
52,672
165,999
297
669
3,617
965
53
292
339,447
1,741,431
l,741,o39
20P
J':'9,101
4,823,920
4,736,689
14,296
28
8,390
19,739
68
5,149
39,556
4,444,306
3,834,125
195,000
496,928
595,663
620,089
2,131,697
205,252
45,394
43,148
60,252
27,819
54,502
214
1,682
34,496
123,035
284
451
1,953
3,863
17
195
212,876
902,564
927,095
24,531
379,614
450,319
70,705
4,164,963
4,101,061
5,414
28
6,418
14,784
24
5
2,853
34,376
3,7U,644
3,246,709
90,524
449,916
482,711
523,445
1,806,984
106,871
35,018
26,303
44,996
19,088
43,483
105
1,291
27,613
109,641
284
438
1,715
798
17
170
156,975
854,352
854,446
94
450,31'J
2,640,740
2,617,713
1,061
29
2,561
9,757
1,092
14
2,273
6,240
2^221,228
1,679,092
86,244
604,491
579,247
255,227
238,804
84,921
62,022
72,956
29,922
13,100
57,037
190
6,313
28,190
65,837
42
235
2,057
167
36
256
203,776
938,621
944,333
5,712
419,512
447,160
27,648
2,378,040
2,357,649
1,023
29
2,520
9,539
100
13
1,325
5,842
1,930,880
1,472,90b
75,608
557,146
511,990
220,689
179,490
72,017
54,676
46,005
26,301
10,720
51,071
187
3,014
24,994
56,167
13
231
1,902
167
36
122
182,368
884,743
884,857
114
447, loO
505,563
501,822
1
3
222
1,922
686
906
438,868
352,910
30,144
175,408
95,220
42,721
41,307
31,890
8,799
13,127
3,431
1,990
11,009
54
715
1,722
7,597
16
447
140
36,851
148,912
150,034
1,122
66,695
70,159
3,464
454,023
451,088
1
3
206
1,847
87
790
383,864
308,942
27,978
162,498
82,573
35,379
30,221
29,707
8,404
9,606
2,739
1,626
10,133
53
642
1,311
6,392
16
430
142, 14o
142,146
70,159
226,031
224,480
2
18
151
497
71
812
175,337
127,098
4,212
28,584
67,459
14,643
U,664
2,464
7,038
10,796
1,450
425
5,479
13
267
673
3,019
95
2
3
18,979
97,382
97,401
19
50,694
51,949
1,255
208,420
206,875
2
18
151
497
71
806
150,471
115,245
4,129
24,633
61,056
13,584
14,209
2,366
6,524
6,937
1,210
358
5,004
13
265
610
2,695
91,630
91,630
51,94-
361,109
357,855
441
5
549
1,013
205
1,041
300,955
235,512
6,504
59,955
100,434
46,451
28,978
6,810
9,439
9,029
1,918
1,215
7,944
36
3,042
1,829
6,441
10
385
1
36
3i
24,085
122,343
122,725
382
60,154
65,288
5,134
333,129
441
18
974
270,820
216,0U
3,467
54,385
90,775
43,775
26,617
3,006
8,474
6,060
1,648
1,002
7,217
36
135
1,668
5,968
10
385
1
36
33
22,134
117,116
117,116
,533,556
617
3
1,639
6,325
1,091
14
1,311
3,481
963,572
45,384
340,544
316,134
151,412
153,855
43,757
36,746
40,004
23,123
9,470
32,605
87
2,289
23,966
48,780
32
219
1,130
104
60
123,861
569,984
574,173
4,189
241,969
259,764
17,795
1,379,489
1,366,557
579
3
1,616
6,201
99
13
1,149
3,272
332,706
40,034
315,630
277,586
127,951
108,443
36,938
31,274
23,402
20,704
7,734
28,717
85
1,972
21,405
41,112
3
215
992
104
49
109,251
533,851
533,965
114
259, Voi
10,904
10,758
9,282
8,422
3
274
215
2,652
5,282
4
65
191
2,336
2,336
1,622
1,622
10,904
10,758
9,282
8,422
3
274
215
2,652
5,282
4
293
6
201
65
191
2,336
2,336
l,o22
5,582,083
5,530,670
1,207
89
7,850
11,358
3,478
46
4,416
22,969
5,037,778
3,825,781
407,713
2,192,068
981,472
179,939
490,039
425,450
146,499
104,983
81,335
35,938
108,041
783
9,225
63,875
168,801
337
15,509
0,059
3,530
488
368
466,226
1,704,889
1,710,858
5,969
544,305
608,336
o4,0Jl
4,980,731
4,937,144
1,172
86
5,859
9,807
3,058
46
4,098
19,511
4,372,445
3,383,300
357,642
2,015,399
888,431
162,555
338,596
374,323
128,327
79,b81
66,581
26,012
94,295
644
7,554
50,808
115,567
83
7,540
5,310
84
16
176
401,267
1,548,844
1,548,917
73
o08,336
803,657
794,812
665
17
2,566
1,035
225
30
846
3,461
727,630
526,906
55,723
254,349
132,279
24,760
116,295
56,500
10,014
12,859
14,101
11,000
18,661
206
795
20,476
36,128
56
13,890
345
258
472
62
61,401
267,906
268,936
1,030
76,027
84,768
3,741
708,824
663
17
995
902
37
30
708
2,795
630,203
468,497
47,219
235,268
114,191
21,549
99,559
49,289
8,715
9,100
12,174
6,595
16,282
178
709
18,775
31,099
5,955
324
51,709
240,327
240,327
484,819
479,121
7
455
1,004
453
3,721
405,500
272,001
16,955
102,265
114,335
15,391
40,160
17,105
17,194
16,101
10,193
2,809
11,439
32
1,249
3,396
12,182
60
11
826
1,699
47
56,261
207,120
208,252
1,132
79,319
87,504
8,185
445,612
440,131
7
401
953
453
3,609
358,108
246,222
15,571
94,300
104,412
14,163
33,164
15,388
14,657
11,776
9,349
2,493
10, 506
31
913
3,171
10,748
21
11
793
46
47,369
193,909
193,909
472,383
468,363
10
2
1,049
1,048
32
508
1,371
397,166
280,479
32,188
122,323
111,244
19,249
29,866
X,391
15,109
14,552
7,449
3,103
10,043
606
2,902
13,936
127
677
30
3
43,150
187,884
189,533
1,649
75,217
83,889
8,672
443,193
439,356
2
1,042
963
491
1,307
359,304
257,569
26,928
108,445
105,129
17,710
26,916
27,559
14,478
11,363
5,462
2,668
9,340
433
2,732
12,844
1
677
2
41,705
181,787
181,787
Business Returns/1968 • Partnerships
Table 3.2 — INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
137
Transportation^ communication, electric, gas, and
sanitary services
Transportation
Trucking
and
ware-
housing
Other
trans-
por-
tation
Communi-
cation,
electric,
gas, and
sanitary
services
Wholesale and retail trade
Wholesale
trade
Retail trade
Building
materials ,
hardware,
and farm
equipment
General
merchan-
dise
stores
Food stores
Grocery
stores
Other
food
stores
NUMBER OF PARTNERSHIPS
With and without net profit
With net profit
PARTNERSHIPS WITH AMD WITHOUT NET PROFIT
Total receipts
Business receipts
Income from other partnerships , etc ... .
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc..
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit (less loss )
Net profit
Net loss
PAHTOEHSHIPS WITH NET PROFIT
Total receipts
Business receipts
Income from other partnerships, etc....
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc..
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit
(25)
(26)
(27)
(23)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
15,206
11,^48
12,646
9,505
9,546
7,A87
3,100
2,018
2,560
1,943
209,324
166,648
32,162
25,121
174,763
139,552
11,237
8,951
9,923
7,578
26,726
22, 827
20,568
17,745
1,230,227
780
11
1,895
3,957
60
53
4,786
12,664
1,102,215
680,192
14,816
<;47,917
229,579
29,341
174,107
15,568
21,512
23,633
31,992
15,804
43,377
716
1,472
52,613
78,083
1,564
262
1,035
19
79
38o
149,476
550,035
550,691
656
152,218
172,144
19,926
1,043,944
1,024,346
744
11
1,508
2,709
59
53
4,280
10,234
871,800
553,829
10,051
189,753
195,456
23,871
143,449
8,751
14, 591
16,734
24,462
9,391
35,006
173
932
41,909
56,357
20
149
904
19
79
209
117, 03o
470,517
470,690
173
172,144
1,108,552
1,087,209
780
11
1,438
3,665
54
53
3,052
12,290
980,401
618,265
14,161
239,386
196,425
25,831
157,254
14,792
19,325
17,121
28,700
13,960
38,873
671
1,136
4o,050
66,862
22
151
986
19
79
355
127,826
468,944
469,503
559
128,151
142,387
14,236
924,137
907,197
744
11
1,057
2,550
53
53
2,552
9,920
. 781,750
504,709
9,482
182,541
168,637
21,852
130,321
8,124
13,881
12,182
22,243
8,260
31,331
128
730
37,021
48,334
14
38
19
79
178
101,234
402,488
402,661
173
142,387
795,643
780,365
709
11
1,006
2,584
50
17
1,996
8,905
704,803
411,873
9,025
167,397
142,399
19,139
84,203
10,290
17,375
14,054
24,359
9,899
31,382
147
744
39,211
52,691
1
98
667
19
79
289
101,915
368,492
368,633
141
90,840
98,982
8,142
6o9,377
657,336
709
11
942
1,818
49
17
1,512
6,931
570,395
342,696
7,259
138,748
119,893
15,989
67,502
6,695
12,481
10,019
18,499
6,664
24,849
116
598
31,750
39,833
1
33
550
19
112
82,041
314,642
314,645
3
98,982
312,909
306,844
432
1,031
4
36
1,056
3,385
275,598
206,392
5,136
71,989
54,026
6,692
73,051
4,502
1,950
3,067
4,341
4,061
7,491
524
392
6,839
14,171
21
53
319
25,911
100,452
100,870
418
37,311
.43,405
6,094
249,859
35
115
732
36
1,040
2,939
211,355
162,013
2,223
43,793
48,744
5,863
62,819
1,429
1,400
2,163
3,744
1,596
6,482
12
132
5,271
8,951
13
319
19,193
87,346
88,016
170
43,405
145,881
143,018
457
292
1,734
374
121,814
61,927
655
8,531
33,154
3,510
16, 853
776
2,187
6,512
3,292
1,844
4,504
45
336
6,563
11,221
1,542
111
49
31
21,650
81,091
81,188
97
24,067
29,757
5,690
451
159
1,728
314
34,800,486
34,432,263
4,387
1,592
38,638
97,043
2,680
1,948
12,728
209,152
32,520,659
25,991,384
3,244,731
24,690,507
200, 597
169,976
1,125,392
3,439,819
2,444,279
439,267
497,278
150,855
503,184
4,119
53,342
132,926
350,985
1,021
1,513
8,353
529
202
2,202
1,933,720
8,440,884
8,461,722
20,838
2,279,827
2,444,455
164,628
31,305,535
31,476,054
4,166
1,513
34,981
33,246
2,023
762
11,193
191,597
90,050
49,120 23,632,140
569 2,828,001
22,593,424
174,001
147,014
981,393
3,042,193
7,212
26,819
2,019
13,128
627
710
4,552
2,219
1,131
3,675
45
202
4,883
7,523
111
35
68,029
68,029
2,176,714
343,204
430,353
117,147
445,516
2,524
47,034
113,620
293,973
791
1,274
7,717
206
180
773
l,o92,914
7,793,914
7,300,067
o,153
2,444,455
11,082,974
10,976,571
1,518
491
11,291
22,793
1,993
1,545
4,194
62,573
10,526,540
9,003,985
831,336
3,446,719
62,732
49,021
429,447
815, 320
553,826
99,481
75,433
40,796
106,208
424
16,302
30,749
82,410
93
1,044
3,937
339
20
513
510,975
1,972,586
1,930,554
7,968
556,434
594,025
37,591
10,245,094
10,149,522
1,400
478
9,303
20,306
1,437
359
3,776
58,013
9,651,069
8,299,827
727,521
7,827,743
54,411
43,320
374,939
728,607
503,599
79,858
66,041
31,9So
95,742
351
12,169
27,405
72,970
77
391
3,745
73
8
119
456,208
1,849,695
1,353,606
3,911
594,025
23,198,280
22,939,557
2,857
1,100
27,116
73,362
671
403
8,438
144,776
21,510,230
16,603,568
2,359,552
15,872,2o2
134,249
113,414
686,004
2,56d,913
1,851,059
332,129
416,449
108,182
388,479
3,669
41,355
99,918
262,773
926
469
4,313
134
162
1,687
1,394,888
6,335,989
6,348,831
12,842
1,683,050
1,813,360
125,310
21,067,710
20,836,803
2,754
1,034
25,411
61,558
570
403
7,328
131,855
19,254,356
15,019,018
2,051,450
14,414,960
116,305
100,719
597,577
2,261,993
1,635,783
257,388
359,519
83,372
341,652
2,151
33,o97
84,133
220,541
712
383
3,669
127
172
652
1,211,187
5,817,785
5,820,027
2,242
1,813,360
2,006,193
1,976,346
59
312
3,794
5,729
172
177
533
18,576
1,867,946
1,484,602
423,723
1,442,307
19,929
13,290
52,711
472,358
142,203
36,375
17,287
11,227
31,047
151
7,159
7,121
22,527
143
255
233
17
63
107,531
492,244
492,753
509
133,252
148,313
10,061
1,783,241
1,756,592
50
309
3,404
4,872
172
177
440
17,225
1,634,928
1,310,852
359,111
1,293,711
17,899
8,060
41,751
409,630
123,646
29,426
14,712
7,365
2o, 524
134
5,28o
5,459
17,642
73
255
219
445,740
445,783
1,259,596
1,242,322
97
105
1,911
6,698
930
7,290
1,165,918
387,583
201,447
855,697
4,852
2,986
32,571
209,970
96,332
16,776
21,292
6,004
21,247
352
1,620
4,739
21,659
33
2
441
72
87,756
354,739
355,619
880
93,678
100,732
7,104
1,735
5,079
150
71
918
5,692
1,064,678
816,049
173,373
790,000
3,732
2,371
30,738
164,765
83,299
14,41o
18,621
5,018
18,875
195
1,444
3,605
18,531
34
2
309
60
79,015
334,526
334, 530
4
100,782
4,926,770
4,895,215
807
413
1,981
12,938
99
21
1,417
13,879
4,672,521
3,921,776
240,631
3,325,306
10,602
11,300
75,179
241,742
295,701
40,313
54,221
11,823
64,671
658
2,595
17,345
43,617
82
40
923
31
3
163
218,059
973,439
975,381
1,942
254,249
271,620
17,371
4,518,875
4,489,798
£0o
3o3
1,907
12,245
42
21
1,322
12,366
4,247,255
3,587,057
213,031
3,507,941
7,777
10,532
o5,432
217,056
264,201
31,004
46,225
9,813
58,761
442
2,224
15,542
38,569
81
36
333
29
3
84
191,751
902,141
902,141
271,620
4,276,552
4,247,330
607
411
1,750
11,344
99
18
1,320
13,473
4,079,186
3,468,875
224,600
3,406,741
6,024
5,321
54,955
223,772
238,711
33,366
42,123
9,779
55,272
485
2,259
14,422
35,053
49
40
582
31
3
155
177,931
778,455
780,195
1,740
197,306
209,623
12,257
3,932,533
3,905,405
806
366
1,679
10,941
42
18
1,229
12,047
3,722,910
3,180,907
199,110
3,130,732
4,056
5,058
47,704
205,753
214,635
26,712
36,302
8,232
50,320
402
1,943
12,806
31,360
48
36
54o
29
3
83
158, 34o
724,498
724,493
6,158
5,082
650,218
647,885
2
231
1,594
3
97
406
593,335
452,901
16,025
419,065
4,578
5,979
20,224
12,970
56,990
6,947
12,098
2,044
9,399
173
336
3,423
8,564
33
40,078
194,984
195,186
202
56,333
61,997
5,114
586,342
564,393
2
228
1,304
3
93
319
524,345
406,750
13,921
377,209
3,721
5,474
17,728
11,303
49,366
4,292
9,923
1,581
8,441
40
281
2,736
7,209
33
287
1
33,405
177,643
177,643
Footnote at end of table.
138
Business Returns/1968 • Partnerships
Table 3.2_INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
Wlj'- i'-£ale and retail trade — Continued
Retail trade — Continued
Autcmotive dealers
Motor
vehicle
dealers
Gasoline
service
stations
Other
automotive
dealers
Apparel and
accessory
stores
Furniture,
home
furnishings J
and equip-
ment stores
Eating
places
Drinking
places
Liquor
stores
Other
retail
trade
Wholesale
and retail
trade not
allocable
NtMEEH OF PARTNERSHIPS
(38)
(39)
(40)
(■41)
(42)
(43)
(44)
(45)
(4d)
(47)
With and without net profit-
With net profit
PARTNERSHIPS WITH AND WITHOUT NET PROFIT
Total receipts
Business receipts
Income from other partnerships.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets .
Other receipts
Total deductions .
Cost of sales ajid operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, et
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss)-
Gross profit
Gross loss
Net profit (less loss)--.
Net profit
Net loss
PARTNERSHIPS WITH NET PROFIT
Total receipts.
Business receipts
Income from other partnerships, etc-
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets.
Other receipts
Total deductioris.
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, et
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss).
Gross profit
Gross loss
Net profit
7,348
5,502
21,762
18,452
5,770
4,038
11,166
9,200
11,315
9,215
23,233
18,315
11,699
9,398
5,237
4,382
29,147
21,694
5,977,256
5,917,306
239
20
7,474
14,085
7
1,596
36,441
5,671, WO
4,740,776
453,592
4,368,335
51,675
30,001
367,193
530,020
321,937
69,497
81,676
30,758
72,467
407
13,493
17,073
39,948
48
21
405
50
37
239
282,308
1,176,530
1,178,695
2,165
306,116
328,067
21,951
5,384,503
5,330,001
239
7,027
13,057
38
7
1,346
32,734
5,056,441
4,255,759
392,197
3,932,848
45,465
25,449
322,317
462,517
285,469
51,129
71,910
22,841
64,085
2U
10,633
14,407
33,688
46
19
395
31
28
84
245,704
1,074,242
1,074,567
325
328,067
2,809,511
2,772,507
8
16
5,775
5,452
40
7
427
25,279
2,722,758
-i, 366,532
266,184
2,066,329
41,384
16,631
290,045
314,041
119,097
26,869
16,747
20,414
19,056
116
7,182
9,298
13,248
21
5
290
21
28
8
123,826
405,975
407,080
1,105
86,753
94,895
8,142
2,523,313
2,494,857
5,401
4,919
224
22,852
2,433,418
2,L28,859
233,223
1,867,468
36,235
15,312
255,499
278,878
106,630
21,028
14,189
14,770
16,008
43
5,932
7,510
10,248
21
5
288
21
28
7
107,831
365,998
365,998
94,395
2,486,401
2,473,587
187
4
846
5,150
48
807
5,772
2,316,429
1,889,424
81,071
1,820,455
4,849
6,517
63,580
87,048
151,968
30,764
53,712
4,656
42,816
258
3,453
5,008
18,372
27
7
62
9
90
115,803
584,163
584,686
523
169,972
177,662
7,690
2,278,423
2,266,195
187
4
315
4,942
48
760
5,472
2,100,761
1,721,447
72,843
1,661,833
4,241
5,957
55,099
78,576
136,972
22,728
49,070
3,774
39,328
161
2,937
4,537
16,393
25
5
62
36
103,286
544,748
545,073
325
177,002
671,212
44
353
3,433
362
5,390
631,953
484,820
106,337
481,551
5,442
6,853
13,568
128,931
50,872
11,864
11,217
5,688
10,595
33
2,858
2,767
8,328
53
29
141
42,679
186,392
186,929
537
49,391
55,510
6,119
568,949
44
811
3,196
362
4,410
522,262
405,453
86,131
403,497
4,989
4,130
11,719
105,063
41, 367
7,373
3,651
4,297
8,749
9
1,764
2,360
7,047
9
45
41
34,587
163,496
163,496
55,510
1,286,709
1,265,809
69
6
1,972
4,335
169
14,349
816,637
263,617
811,484
5,871
3,300
13,221
281,356
124,175
24,027
44,017
5,868
21,234
124
2,236
4,116
11,330
109
3
122
148
94,736
449,172
452,474
3,302
137,826
145,753
7,927
1,207,143
1,187,936
69
1,962
3,226
135
13,809
1,061,390
763,406
235,967
760,551
5,333
3,665
12,914
255,024
114,221
20,353
39,645
4,211
18,898
98
1,808
3,490
9,639
63
3
122
148
85,284
424,530
426,363
1,833
145,753
1,437,650
1,455,227
167
103
4,115
5,206
23
3
202
22,599
1,343,085
959,495
227,090
925,706
13,563
13,054
29,543
249,461
128,925
25,345
29,690
8,910
25,760
413
6,264
4,924
16,911
83
4
421
15
23
135,397
495,732
496,143
411
144,565
153,389
3,824
1,360,526
1,330,591
163
103
3,691
4,250
22
3
200
21,503
1,207,137
871,193
196,180
841,274
12,634
10,905
27,511
217,311
115,192
19,883
25,835
7,432
23,197
78
5,339
4,265
14,486
83
2
420
13
119,713
459,398
459,398
1,827,239
1,807,946
142
22
730
9,599
24
1,617
7,159
362,329
32,435
792,774
15,040
18,737
35,578
32,236
363,871
33,070
70,645
12,939
57,930
503
484
19,337
44,377
277
5
718
25
26
440
178,418
945,617
946,383
771
181,795
203,962
22,167
1,622,841
1,607,636
53
22
706
6,778
24
1,287
6,330
754,907
27,313
693,230
13,287
16,608
31,285
26,366
314,408
25,831
59,396
9,703
50,473
279
437
16,428
35,465
204
5
700
11
26
57
149,549
852,729
852,761
32
203,962
651,954
643,666
29
60
238
3,680
42
5
674
3,550
566,505
333,125
23,325
320,265
1,408
3,447
8,351
23,681
82,320
14,159
21,269
4,654
26,853
231
419
7,344
14, 523
55
78
6
329
61,130
310,541
310' 527
86
85,449
92,003
6,554
573,953
566,961
29
50
211
3,107
26
5
553
3,001
481,950
294,260
20,797
284,514
658
2,831
5,688
21,278
67,401
8,851
17,002
3,748
22,251
226
383
6,271
11,965
47
37
49,492
272,701
272,701
733,963
779,119
144
2,311
287
2,091
725,226
609,856
77,199
602,539
237
425
10,328
80,972
34,817
9,531
12,133
2,776
16,634
197
343
3,009
7,616
20
11
47
28,038
169,263
169,306
43
58,737
60,549
1,912
729,683
725,316
144
2,056
241
1,915
669,034
569,891
71,184
564,348
202
362
8,055
74,270
30,556
7,333
10,643
2,195
14,232
191
325
2,577
6,112
20
11
45
155,425
155,425
60,649
2,990,945
2,956,101
1,248
55
4,757
8,781
39
119
1,013
18,832
2,703,552
1,987,389
411,492
1,927,249
11,072
21,374
61,319
445,117
260,773
62,936
64,169
13,223
50,586
533
6,742
14,410
40,265
61
50
997
39
116
153
201,015
958,712
971,445
2,733
287,333
308,822
21,439
2,721,486
2,691,397
1,248
55
4,574
5,383
39
119
835
15,280
2,412,664
1,795,044
362,297
1,746,493
9,268
19,386
50,826
393,226
232,380
49,157
55,330
10,546
44,346
295
5,818
11,989
33,444
61
50
820
39
115
113
173,117
896,353
395,353
308,822
Footnote at end of table.
Business Returns/1968 • Partnerships
Table 3.2 — INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
139
Finance, insurance, and real estate
Banking and
other
credit
agencies
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
Other
real
estate
NUMBER OF PARTNERSHIPS
With and without net profit
With net profit
PARTNERSHIPS WITH AND WITHOUT NET PROFIT
Total receipts
Business receipts
Inccme from other partnerships , etc ... .
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales ajid operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc..
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit (less loss )
Net profit
Net loss
PARTNERSHIPS WITH NET PROFIT
Total receipts
Business receipts
Income from other partnerships , etc ... .
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations , 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc..
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss)
Gross profit
Gross loss
Net profit
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
298,531
177,<157
10,690,078
9,397,480
52,124
19,758
575,706
175,256
70,218
1,259
71,801
326,476
501,621
76,882
200,580
15,271
5,948
282,183
79,243
1,300,415
253, 177
225,641
2,012,793
1,059,957
6,057
25,511
249,559
1,488,744
3,631
38,239
34,368
89,919
2,119
21,409
2,309,074
8,895,859
8,898,663
2,804
1,067,844
2,263,385
1,195,541
8,055,989
6,953,126
47,473
17,799
507,331
131,136
50,331
1,138
60,554
287,101
5,792,604
425,708
63,330
174,448
13,112
3,423
239,313
67,918
1,122,832
197,483
156,662
861,773
607,617
2,563
16,110
132,108
659,777
2,494
20,535
33,242
7,138
154
2,413
1,543,995
6,527,418
6,528,025
607
2,263,385
65,765
33,817
6,761
4,448
55,776
26,480
11,301
9,902
221,465
133,738
182,471
107,501
17,402
12,670
10,402
6,821
11,190
6,746
(Thouiend tblUrm)
3,439,154
2,630,169
41,347
19,107
454,744
26,474
55,317
28
17,577
194,391
2,776,764
119,701
6,543
73,928
1,379
102
40,718
2,969
927,339
150,722
82,505
404,425
131,148
2,414
15,035
8,189
33,896
1,635
34,456
32,860
59,468
312
7,597
765,062
2,510,468
2,510,619
151
662,390
933,368
270,978
3,254,297
2,518,359
37,166
17,237
416,689
21,701
39,556
9
16,123
187,457
106,337
4,166
67,494
992
69
35,477
1,861
882,049
130,988
73,339
268,900
103,822
2,183
10,035
6,936
24,408
1,547
18,198
32,090
4,498
19
1,285
654,295
2,412,022
2,412,142
120
933,368
182,837
110,081
1,778
58
51,091
1,718
149
3
192
17,767
128,118
13,765
1,226
7,400
7
13
6,508
1,389
38, OU
4,520
4,262
19,939
4,963
97
5,569
597
2,114
7
59
829
432
32,946
96,316
96,316
54,719
55,504
785
173,283
100,730
1,778
58
50,998
1,696
112
3
163
17,745
117,779
10,117
1,226
7,381
13
2,886
1,389
37,366
4,253
4,056
19,339
4,882
97
5,468
573
2,012
7
30
829
90,613
90,613
55,504
2,782,027
2,311,042
15,409
2,371
245,220
4,497
41,812
3
6,151
155,522
2,246,460
77,759
45,479
965
42
31,273
870,194
132,774
71,547
258,488
98,335
2,060
4,206
4,716
16,701
1,554
24,682
31,225
6,132
293
5,194
640,600
2,233,283
2,233,283
535,567
589,173
53,606
2,673,732
2,233,546
13,558
1,239
231,807
4,234
33,338
3
5,054
150,953
2,084,559
76,953
45,479
742
42
30,690
829,977
121,544
67,416
225,283
90,482
2,060
4,044
4,567
15,640
1,540
16,671
30,459
2,892
962
594,069
2,156,593
2,156,593
474,290
209,046
24, 160
16, 678
158,433
20,259
13,356
22
11,234
21,102
402,186
28,177
5,317
21,049
407
47
2,937
1,580
19,132
13,428
6,696
125,998
27,850
257
5,260
2,876
15,081
74
9,715
806
52,904
19
2,397
91,516
180,869
181,020
151
72,104
288,691
216,587
407,282
184,083
21,830
15,940
133,884
15,771
6,106
3
10,906
18,759
118,591
19,267
2,940
14,634
250
14
1,901
472
14,706
5,191
1,867
24,278
8,458
26
523
1,796
6,756
1,497
802
1,174
19
317
31,914
164,816
164,936
120
288,691
757,597
272
4,553
3,833
505
4,305
542,814
136,506
484
37,872
2,742
83
95,911
586
97,830
44,790
18,395
3,831
9,061
233
5,498
1,700
9,027
131
1
805
14
320
214,672
621,091
621,091
228,255
230,913
2,658
725,955
713,270
272
4,369
3,552
478
4,014
495,042
122,502
393
31,846
2,701
67
87,898
403
90,382
34,271
16,747
3,182
8,545
233
4,745
1,605
8,321
55
668
14
273
203,499
590,768
590,768
230,913
6,479,855
67009,714
'10,505
651
116,409
144,949
14,897
1,231
53,719
127,780
6,302,656
245,414
69,855
88,780
11,150
5,763
145,554
75,688
275,246
57,665
124,741
1,604,537
919,748
3,410
4,978
239,670
1,445,821
1,865
3,782
703
30,437
1,807
13,492
1,329,340
5,764,300
5,766,953
2,653
177,199
1,099,104
921,905
4,075,737
3,721,497
10,035
562
86,273
105,883
10,775
1,129
43,953
95,630
2,976,633
196,869
58,771
75,108
9,419
3,287
115,938
65,654
150,401
32,224
66,576
589,691
495,250
147
1,330
123,567
627,048
892
2,337
484
2,626
135
855
686,201
3,524,628
3,525,115
487
1,099,104
5,322,248
5,125,407
6,127
465
62,792
25,146
4,470
520
38,480
58,841
5,358,777
53,649
5,952
26,065
3,799
3,684
20,330
6,181
206,236
28.842
105,614
1,442,638
841,547
1,993
3,662
223,811
1,389,133
1,718
795
197
23,139
26
12,455
1,023,322
5,071,758
5,071,781
23
^36,529
749,377
785,906
3,079,411
2,951,683
5,740
406
43,871
9,242
2,552
520
28,855
36,545
2,330,034
35,509
3,734
22,781
2,970
1,265
9,238
4,479
97,597
11,242
50, 581
513,238
448,594
104
599
114,109
588,362
853
708
139
752
26
478
467,143
2,916,171
2,916,194
23
749,377
171,670
41,514
189
142
9,075
102,148
10,328
709
828
6,737
138,088
8,133
1,160
821
121
11,626
5,595
1,916
1,596
5,405
33,978
27,427
141
30
3,786
21,777
596
1,781
383
28,173
33,381
33,946
565
33,582
65,760
32,178
J.48,07S
37,204
189
125
6,517
88,703
8,151
607
795
5,787
82,318
7,838
1,137
795
79
11,422
5,595
1,356
191
4,438
11,291
17,786
30
2,714
14,578
596
109
358
19,419
29,366
29,797
431
65,760
461,655
4U,730
2,903
12
13,209
8,055
33
7,768
14,945
376,869
127,145
34,249
45,186
6,197
480
76,064
35,031
31,549
15,414
7,458
38,159
19,635
39
87
6,938
20,358
18
7
346
2,701
107,015
287,585
289,650
2,065
84,786
117,968
33,182
286,588
104,390
27,764
39,052
5,321
465
62,296
30,508
24,631
12,720
6,520
19,018
12,815
26
76
2,969
13,371
7
185
89,440
262,670
262,703
33
117,968
524,282
428,063
1,286
32
31,333
9,600
66
' 2
6,643
47,257
428,922
56,487
29,654
16,369
333
1,478
37,534
28,881
35,545
11,813
6,264
89,762
31,139
1,237
1,199
5,135
14,553
129
14
160
4,001
654
170,830
371,576
371,576
95,360
165,999
70,639
443,692
365,553
1,256
30
24,628
6,169
47
2
6,550
39,457
277,693
49,132
27,273
12,138
333
1,478
32,982
25,072
26,817
8,071
5,037
46,144
16,055
17
625
3,775
10,737
39
8
160
858
19
110,199
316,421
316,421
165,999
Footnote at end of table.
140
Business Returns/1968 • Partnerships
Table 3.2— INCOME STATEMENT FOR SEIECTED INDUSTRIES— Continued
Hotels, rooming houses, camps, and
other lodging places
Tourist
courts and
motels
Other
lodging
places
Personal services
Laundries
and dry
cleaning
plants
Beauty
shops
Barber
shops
NIMBEH OF PABTNERSHIPS
With and without net profit
With net profit
PARTNERSHIPS MIM AND WITHOUT NET PROFIT
Total receipts
Business receipts
Income from other partnerships , etc
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit (less loss )
Net profit
Net loss
PARTNERSHIPS WITH NET PROFIT
Total receipts
Business receipts
Inccme from other partnerships , etc
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations , 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
Depletion
Retirement plans , etc
Net loss from other partnerships , etc
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit
Footnote at end of table.
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
176,276
142,108
16,226,295
18,439
989
22,628
70,603
5,179
752
15,888
104,967
10,eA2,590
2,780,448
115,676
866,992
1,103,580
175,368
645,997
127,165
2,759,806
568,490
749,976
180,002
348,743
2,829
17,406
115,429
549,349
20,218
823
30,886
4,637
209
4,325
2,509,014
13,445,847
13,459,948
14,101
5,823,150
6,039,231
216,081
15,277,251
15,075,326
17,056
965
20,367
54,290
5,116
730
13,823
89,578
9,238,020
2,321,902
93,268
743,875
917,281
150,601
520,793
103,916
2,650,033
433,810
683,956
102,711
301,220
1,675
13,653
92,378
371,229
11,587
816
28,980
3,294
12
1,018
2,219,746
12,753,424
12,755,431
2,007
6,039,231
12,006
7,863
6,154
4,202
5,852
3,661
30,522
25,239
11,693
9,025
8,449
7,409
4,956
4,399
fTTuMjavid dollMra)
843,348
122
2,215
14,293
626
9,704
806,865
301,037
7,597
72,426
163,174
14,655
49,693
6,508
17,448
11,844
46,948
64,985
58,274
262
1,891
30,972
102,677
170
63
351
43
2
659
169,239
542,311
542,636
325
63,444
109,316
46,372
642,929
627,023
1,582
7,100
586
6,635
533,113
201,105
5,311
49,133
106,394
10,596
33,783
4,U2
11,277
8,312
38,421
34,197
38,412
207
1,086
22,535
63,658
124
63
202
22
2
425,918
425,918
109,816
461,994
449,693
1,460
5,891
477
4,473
425,193
141,089
1,613
22,901
80,526
9,136
28,678
1,765
5,046
6,556
25,202
43,140
29,522
190
792
18,067
64,649
73
11
43
90,813
308,604
308,618
14
35,801
66,496
29,695
354,102
346,308
1,102
3,238
452
3,002
287,606
97,804
1,274
16,565
54,613
6,405
20,136
1,239
3,568
5,052
20,569
22,552
20,156
152
594
13,684
41,495
35
11
61,801
248,504
248,504
393,655
122
755
8,402
1
149
5,231
381,672
159,948
5,934
49,525
82,648
5,519
21,015
4,743
12,402
5,288
21,745
21,845
28,752
72
1,099
12,905
38,028
97
63
340
2
659
78,426
233,707
234,018
311
26,543
43,320
16,677
230,715
2
480
3,862
134
3,633
245,507
103,301
4,037
32,558
51,731
4,191
13,597
2,873
7,609
3,250
17,852
11,645
18,255
45
492
8,851
22,163
S3
53
191
2
5
51,684
177,414
177,414
43,320
1,226,012
1,209,435
145
1
1,257
7,938
25
2,100
5,109
988,032
513,762
21,164
110,822
279,490
56,081
68,867
22,662
40,353
58,621
50,585
13,290
36,011
261
2,882
19,932
62,433
67
6
467
310
179,048
695,674
696,697
1,023
237,980
251,123
13,143
1,094,153
1,081,028
48
1
1,044
7,353
2,054
2,610
843,030
451,517
13,482
99,790
243,815
48,474
50,307
19,351
36,995
39,745
50,652
9,836
31,211
202
2,670
16,912
50,318
54
385
3
296
152,223
629,511
629, 538
27
251,123
550,414
26
547
5,451
1,147
3,345
482,315
247,963
4,097
26,915
152,232
32,300
36,949
4,530
24,519
17,410
25,404
8,091
18,790
172
508
12,195
35, 532
56
187
202
90,182
302,451
303,349
393
73,719
86,522
7,803
475,807
26
546
5,142
4
1,105
936
397,094
211,247
3,762
24,400
129,365
27,727
30,051
4,059
22,153
11,749
19,230
5,444
15,322
113
480
10,154
27,925
54
166
3
195
72,348
264,550
264,550
213,311
22
92
322
422
463
169,045
93,179
1,540
10,162
66,380
13,288
3,801
1,992
7,228
14,495
15,518
938
5,760
24
16
2,124
6,026
10
104
23,588
120,132
120,151
29
45,587
47,123
1,536
195, 502
22
92
322
422
425
150,763
85,355
1,401
9,296
60,689
12,215
3,591
1,837
6,907
9,422
13,985
856
5,214
24
12
1,925
5,378
96
21,544
111,247
111,274
27
47,123
94,385
94,056
9
588
22
lOO
58,724
29,027
111
452
24,550
2,195
1,863
144
1,432
9,931
7,630
307
1,851
3
566
2,094
5,882
55,039
55,039
36,161
36,768
607
86,234
85,422
9
688
22
93
49,466
26,603
106
447
22,575
1,879
1,735
134
1,065
5,416
5,743
300
1,691
3
530
1,803
5,306
58,814
58,814
36,758
Business Returns/1968 • Partnerships
Table 3.2— INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
141
Services— Continued
Business
services
Automobile parking, repair, and services
Repair
services,
except
automobile
Item
Total
Automobile repair shops
Automobile
parking
and other
services
recreation
Total
General
automobile
repair shops
Other
automobile
repair
services,
including
motion
pictures
NIWRER np PARTNKRSHIP8
(69)
(70)
(71)
(72)
(73)
(74)
(75)
(76)
With and without net profit
25,928
18,855
17,652
13,601
13,006
10,641
9,029
7,455
3,977
3,1S6
4,646
2,960
7,795
6,249
7,439
PARTNERSHIPS WITH AND WITHOUT NET PROFIT
(Thoumtnd
dollara)
Total receipts
Business receipts
Income from other partnerships , etc
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Depletion
Retirement plans , etc
Net loss from other partnerships, etc
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit (less loss )
Net profit
Net loss
PARTNERSHIPS WITH NET PROFIT
Total receipts
Business receipts
Income from other partnerships, etc
Nonqualifying dividends
Interest
Rents
Rc^alties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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 ,
Depletion
Retirement plans , etc
Net loss from other partnerships, etc
Net farm loss
Net loss, ncmcapital assets
Other deductions
Grose profit (less loss)
Gross profit
Groes loss
Net profit
,206,547
827,924
,176,5*9
814,538
1,232
34
aio
1
3,834
1,176
9,737
4,182
710
_
23
87
4,790
1,571
8,812
6,335
008,753
691,621
534,093
452,238
16,313
33,400
171,138
290,354
206,647
104,567
26,816
27,876
131,577
32,587
18,398
36,546
25,738
15,402
39,427
23,948
32,822
32,296
34,045
U,683
26,366
21,971
298
187
3,020
2,210
12,126
8,407
L26, 692
41,286
3,299
79
65
-
965
95
1,098
1
1
-
697
281
168,001
81,537
642,456
362,300
644,045
362,933
1,589
633
197,794
136,303
252,696
148,176
54,902
11,873
,010,045
717,225
1,232
34
788
1
3,422
1,141
3,086
3,767
679
_
1
87
3,788
1,062
7,347
5,905
777,692
581,046
472,797
395,663
11,132
27,975
150,330
254,819
184,626
91,218
23,744
24,949
115,730
27,968
12,765
31,266
20,281
13,139
25,047
14,016
26,588
25,073
11,308
8,095
22,926
19,124
291
162
1,493
1,700
8,599
6,838
54,843
30,181
99
49
65
-
914
94
433
1
1
-
139
94
131,763
66,817
537,248
321,562
537,435
321,791
187
229
252,696
148,176
658,775
653,394
377
2,400
371
2,227
539,356
392,113
29,196
268,835
84,230
25,723
16,606
32,482
13,279
20,379
16,203
3,226
14,318
173
1,874
3,831
13,531
49
87
80
60,207
261,281
261,778
497
119,419
124,401
4,982
596,301
6
372
2,293
355
2,139
477,070
354,377
25,855
240,990
77,705
23,797
15,369
29,339
11,383
11,879
13,520
2,774
13,179
148
1,500
3,612
11,742
49
87
1
4
52,815
241,924
242,062
138
124,401
424,638
420,261
253
2,119
262
1,738
345,196
250,072
19,915
133,684
44,976
13,937
9,421
21,911
7,905
13,634
9,888
2,230
9,049
145
1,287
2,592
8,960
49
46
39,263
170,189
170,636
497
79,442
33,065
3,623
386,821
382,636
253
2,027
246
1,659
303,756
224,616
17,580
164,316
40,180
13,331
8,976
19,767
7,623
7,568
8,080
1,907
8,282
121
1,029
2,464
7,856
49
46
34,115
158,020
153,158
138
33,065
233,133
6
119
231
109
439
194,160
142,041
9,281
85,151
39,254
11,741
7,185
10,571
5,374
6,745
6,320
996
5,269
28
587
1,239
4,571
91,092
91,092
39,977
41,336
1,359
214,650
213,665
119
271
109
480
173,314
129,761
8,275
76,674
37,525
10,466
6,393
9,572
3,760
4,311
5,440
867
4,897
27
471
1,148
3,886
83,904
83,904
169,149
161,144
23
1
799
1,782
87
1,200
4,108
152,265
60,125
4,204
21,519
20,337
2,143
15,981
4,064
2,123
3,569
16,088
8,457
7,653
14
336
4,576
27,755
30
201
21,330
101,019
101,155
136
16,884
23,775
6,391
127,751
120,924
28
1
769
1,469
37
707
3,766
103,976
41,286
2,120
13,829
13,513
1,152
12,599
1,927
1,756
2,137
11,553
5,321
5,945
14
200
3,226
13,439
90
14,002
79,633
79,729
91
23,775
294,540
292,597
6
109
985
79
654
237,065
160,614
13,501
99,123
37,460
12,114
16,295
22,879
6,758
14,219
5,953
1,582
6,792
155
415
1,638
7,392
31
58
197
96
31,165
131,983
132,035
52
57,475
59,845
2,370
259,184
257,385
6
107
386
79
611
199,339
136,344
14,132
36,920
33,026
11,130
10,638
19,102
6,029
10,217
4,655
1,226
5,833
12
314
1,490
6,099
30
56
25
26,509
120,541
120,541
786,045
742,476
499
27
1,541
10,984
1,796
4,511
24,111
715,243
301,352
5,111
52,264
128,502
8,205
112,971
5,701
19,218
16,655
67,066
13,580
26,740
208
354
11,504
81,134
15,835
677
255
865
159,755
441,124
450,317
9,193
70,797
122,563
51,771
599,669
564,254
497
27
1,177
10,488
1,785
4,195
17,246
477,101
207,259
4,441
42,026
93,842
5,914
65,832
4,796
13,490
10,431
56,219
5,507
19,745
161
221
7,393
46,979
10,525
193
34
29
98,915
356,995
353,510
1,515
122,568
Footnote at end of table.
142
Business Retums/1968 • Partnerships
Table 3.2— INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
Medical and health services
Offices of
physicians
and
surgeons
Other
medical
and health
services
Legal
services
Engineering
and
architec-
tural
services
Accounting, auditing, and bookkeeping
services
Certified
public
accountants
Other
accounting,
auditing, and
bookkeeping
services
Other
services
NIMBEH OF PAHTNEHSHIPE
(77)
(78)
(79)
(30)
(81)
(82)
(33)
W)
(85)
With and without net profit-
With net profit
PARTNHIEHIPS WITH AND WITHOUT NET PROFIT
Total receipts .
Business receipts
Income from other partnerships.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets....
Other receipts
Total deductions.
Cost of sales and operations, 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
AjLortization
Depletion
Retirement plans , etc
Net loss frcBD other partnerships, et
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss).
Gross profit
Gross loss
Net profit (less loss)...
Net profit
Net loss
PARITIEBSHIPS WITH NET PROFIT
Total receipts
Business receipts
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm prof i t
Net gain, noncapital assets -
Other receipts
Total deductions .
Cost of sales and operations, 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
Interert
Taxes
Casualty losses
Bad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans , etc
Net loss from other partnerships, etc.
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss).
Cross profit
Gross lose
Net profit
23,715
22,287
4,090,250
1,881
8
1,850
11,871
40
642
1,225
12,827
2,038,813
173,520
4,782
44,590
54,064
20,360
54,316
4,592
759,434
122,322
192,240
19,289
63,196
1,068
2,546
15,360
51,267
193
36
9,069
517
50
628,706
3,916,730
3,916,779
49
2,081,781
2,093,207
11,426
4,009,554
3,979,742
1,881
6
1,836
11,531
40
642
1,219
12,657
1,916,347
159,064
4,634
41,973
47,593
19,399
49,904
4,439
725,428
99,871
181,881
15,078
58,932
252
2,378
14,564
47,766
188
36
8,992
517
48
601,352
3,820,678
3,820,727
49
2,093,207
15,780
15,318
7,935
6,969
24,72d
23,410
6,828
5,638
10,012
9,341
o,14o
5,959
(Thousand dolla
•)
3,022,392
1,742
6
1,283
5,343
12
242
7,90i
41,625
97S
9,755
12,378
9,243
10,3o3
1,092
507,491
83,705
135,525
5,835
36,216
209
382
7,841
27,873
165
7,997
318
2,980,7o7
2,980,767
1,755,992
1,759,490
3,498
3,010,116
2,993,729
1,742
4
1,283
5,312
242
7,792
1,250,626
41,263
978
9,755
12,087
9,176
10,359
1,092
501,010
67,889
133,450
5,734
35,687
209
382
7,754
27,389
165
7,940
318
25
421,411
2,952,466
2,952,466
1,759,490
1,081,672
1,067,858
139
2
567
6,528
28
642
983
4,925
755,883
131,895
3,804
34,835
41,686
11,117
43,953
3,500
251,943
38,617
56,715
13,454
26,980
859
2,164
7,519
23,394
28
36
1,072
199
25
200,983
935,963
936,012
49
325,789
333,717
7,928
999,438
986,013
139
2
553
6,219
28
642
977
4,865
665,721
117,801
3,656
32,218
35,506
10,223
39,545
3,347
224,418
31,982
48,431
9,344
23,245
43
1,996
6,810
20,377
23
36
1,052
199
23
179,941
868,212
868,261
49
333,717
3,935,551
3,894,897
2,456
26
6,035
6,345
2. 448
418
22,426
1,813,229
38,793
174
3,093
602,677
112,224
193,395
8,073
50,301
193
1,706
7,120
42,685
169
ol4
7,965
1,215
1,211
544,888
3,856,104
3,356,104
2,122,322
2,131,050
8,728
3,867,021
3,826,954
2,456
26
5,858
6.751
2,448
275
22,253
1,735,971
37,307
174
3,093
270
33,770
792,828
79,901
189,429
6,230
49,259
193
1,530
6,735
40,787
169
614
7,902
743
187
522,157
3,789,647
3,789,647
2,131,050
1,287,722
1,271,481
6,557
1,459
1,805
46
73
6,237
269,408
3,217
9,742
115,631
7,369
136,554
3,105
343,452
50,816
34,482
4,207
22,796
85
810
2,549
11,394
125
8
4,907
268
130
280,346
1,002,073
1,003,310
1,237
261,939
267,950
6,011
1,173,103
6,557
1,415
1,538
920, M3
229,407
3,213
6,519
102,821
4,973
114,957
3,076
319,314
39,161
31,803
3,745
21,000
83
810
2,371
10,557
125
4,034
256
130
257,839
943,696
943,696
267,950
1,799,733
1,780,752
5,510
46
2,966
1,714
2
293
8,450
12,893
865
8
8,290
407
4,346
1,023
709,484
110,901
78,093
7,684
34,241
2
1,546
4,152
19,251
281
6,123
1,236
9
15
241,661
1,767,859
1,767,859
572,161
578,078
5,917
1,749,621
4,346
2,710
1,677
290
8,247
1,188,861
12,585
865
8
8,290
407
4,038
1,023
695,133
102,160
74,555
7,208
33,429
2
1,441
4,074
18,696
244
6,034
1,235
9
15
232,041
1,737,036
1,737,036
1,376,074
1,360,763
4,853
46
2,679
1,346
2
205
6,180
6,700
844
8
5,337
38
1,476
1,003
532,720
93,392
60,518
5,503
25,959
1,027
3,179
14,482
100
4,059
1,211
15
186,541
1,354,063
1,354,063
440,668
443,808
3,140
1,352,831
1,339,165
3,689
46
2,433
1,309
202
5,985
909,023
6,677
844
5,337
38
1,453
1,003
520,972
88,468
58,419
5,220
25,331
922
3,115
14,131
65
4,056
1,210
15
180,422
1,332,488
1,332,488
^Net loss exceeds net profit.
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data-
419,989
657
237
368
6,193
21
2,953
369
2,870
20
176,764
17,509
17,575
2,181
8,282
2
519
973
4,769
181
2,064
25
413,796
413,796
131,493
134,270
2,777
410,456
657
277
368
2,262
279,838
5,908
21
2,953
369
2,585
20
174,161
13,692
16,136
1,988
8,098
2
519
959
4,565
179
1,978
25
404,548
404,548
134,270
3,ol6
2 , 136
110,763
109,971
3
86
199
202
302
89,609
22,738
4,726
16,351
2,662
826
3,924
5,751
19,342
7,513
6,096
1,584
2,055
110
26
1,669
3,088
11
24,668
87,233
87,233
21,154
24,722
3,568
88,946
3
75
103
202
270
64,877
18,354
3,083
12,183
2,563
695
3,816
3,986
16,118
4,949
4,680
281
1,349
110
5
867
1,345
70, 592
70,592
Business Returns/1968 • Partnerships
143
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144
Business Returns/1968 • Partnerships
■= J, **
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145
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Business Returns/1968 • Partnerships
147
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148
Business Returns/1968 • Partnerships
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149
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161
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154
Business Returns/1968 • Partnerships
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155
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164
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SFLECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES
State and industry
UNITED STATES, TOTAL
All industries
Agriculture, forestry, and fisheries.
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
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and 6ry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health 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 ■
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service.
Real estate
>ervices
Hotels, rooming houses, camps, and other lodging
places . -
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and aervices
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surceons
Other medical and health sejvices
Legal servl ces
Other services
partnerships with and without net profit
Partner-
ships
(1)
917,527
122,032
111,083
•41,373
53,853
15,857
10,9*9
12,733
49,&M
17,307
32,278
32,598
15,180
209,180
32,092
174, 71i
9,911
26,731
34,944
11,193
11,338
35,039
45,558
298,061
65,602
11,311
221,148
176,252
12,108
30,438
11,546
13,351
5,441
25,781
17,699
13,445
23,709
15,822
7,887
24,777
28,295
785,585
100,735
91,370
33,172
43,704
14,494
9,365
8,754
42,275
14,714
27,507
28,712
12,601
180,139
28, 606
149,360
8,037
22,881
29,228
9,373
10,090
30,766
38,985
258,415
56,945
9,802
191,668
152,315
9,859
26,362
10,226
11,477
4,659
23,039
15,397
U,426
20,856
13,898
6,958
21,025
24,351
(2)
3,069,702
301,542
274,415
105,215
125,290
43,910
27,127
95,457
108,528
38,550
69,860
78,743
39,666
472,260
77,924
388,871
23,767
58,557
75,602
24,868
25,599
75,978
104,500
1,475,876
635,623
29,870
810,383
492,403
40,329
66,646
26,623
27,869
12,154
70,454
40,848
46,038
72,170
48,612
23,558
80,483
75,435
2,619,244
251,194
227,633
85,069
101,936
40,628
23,561
51,338
92,672
32,825
59,739
69,331
30,693
406,313
68,953
332,342
19,413
49,950
63,341
20,896
22,845
66,797
89,100
1,284,020
549,918
24,868
709,234
429,212
33,839
57,345
23,366
23,972
10,507
62,569
35,630
40,649
63,975
42,790
21,185
68,616
66,089
Receipts
(Thousand
dollars)
(3)
82,927,661
5,564,423
4,708,217
1,634,722
2,371,718
701,777
856,206
1,033,282
7,489,779
4,829,302
2,649,567
5,582,195
1,256,085
34,819,444
ll,Cr78,093
23,225,374
1,264,360
4,936,165
5,983,954
1,288,969
1,494,093
2,468,083
5,789,750
10,671,590
3,434,796
770,852
6,465,942
16,473,169
874,992
1,228,440
559,793
309,547
359,100
1,200,232
832,407
784,168
4,123,266
3,CK9,506
1,073,780
3,935,380
3,494,264
72,367,634
4,437,9^2
3,712,9&i
1,206,527
1,871,503
634,934
724,998
917,172
6,400,198
4,065,146
2,325,368
5,013,064
1,107,995
30,467,383
9,967,491
20,034,718
1,044,878
4,278,690
5,091,748
1,091,819
1,343,568
2,165,012
5,018,903
9,444,995
3,100,404
672,592
5,671,999
14,544,975
765,304
1,110,673
505,355
274,381
330,936
1,059,213
729,772
703,070
3,558,520
2,685,939
972,681
3,366,524
3,151,799
(Thousand
(4)
80,595,400
5,382,226
4,542,359
1,563,796
2,302,919
675,644
839,867
958,535
7,379,106
4,742,162
2,626,186
5,530,725
1,232,282
34,451,897
10,971,721
22,967,285
1,246,979
4,904,533
5,924,460
1,268,279
1,451,405
2,440,979
5,720,549
9,380,739
2,626,721
757,213
5,995,805
16,233,941
847,119
1,212,135
549,343
307,475
355,317
1,170,703
819,035
740,954
4,093,379
3,032,893
1,060,486
3,894,340
3,456,276
70,309,740
4,289,059
3,575,1<,2
1,153,056
1,812,9X
610,152
712,917
856,955
6,306,272
3,990,801
2,305,939
4,966,330
1,086,319
30,145,083
9,871,979
19,810,676
1,030,850
4,250,807
5,042,563
1,073,224
1,312,522
2,143,271
4,957,439
8,291,482
2,366,279
559,772
5,255,431
14,335,004
740,308
1,097,846
497,471
272,655
327,720
1,032,511
717,485
664,496
3,634,044
2,670,505
963,539
3,333,413
3,115,900
Cost of
sales and
operations
(Thous^td
chltars)
(5)
42,945,344
3,183,410
2,643,890
760,703
1,511,727
371,450
539,520
417,053
5,533,663
3,839,661
1,585,580
3,826,054
681,425
25,010,041
8,999,598
16,628,117
891,545
3,930,205
4,746,795
817,211
963,474
1,192,121
4,085,763
501,859
117,712
137,111
247,035
2,780,024
302,142
516,125
247,837
122,734
145,554
531,4^6
455,061
300,328
171,867
41,002
130,865
38,304
464,711
37,314,489
2,557,612
;,iu7,198
569,414
1,204,972
332,812
450,414
358,777
4,711,047
3,211,419
1,491,666
3,424,792
613,431
22,723,109
8,083,648
14,299,037
733,345
3,399,239
4,035,748
684,743
865,384
1,044,063
3,536,455
429,320
108,887
109,277
211,156
2,471,904
267,680
469,033
225,288
110,000
133,745
466,047
398,889
268,883
149,728
35,300
114,428
36,308
415,336
(o)
11,157,402
539,738
438,363
172,662
123,124
142,577
101,375
124,316
1,283,841
640,914
642,712
1,126,642
251,093
2,647,821
617,740
1,987,581
101,538
306,845
374,021
130,419
143,325
460,020
471,413
1,315,015
928,404
100,586
287,055
3,362,883
181,452
320,435
176,634
100,049
43,752
231,392
120,543
147,083
812,662
521,688
290,974
805,3Cr7
1,244,014
2,361,370
159,441
147,252
51,222
57,592
28,333
12,189
30,564
111,916
54,453
57,252
107,823
43,534
502,891
106,144
338,320
21,320
64,770
72,540
21,218
25,898
84,324
98,250
,055,365
130,629
9,019
915,713
348,664
53,650
35,905
18,710
7,533
9,613
26,114
21,984
25,711
62,993
35,275
26,717
50,359
65,937
9,870,284
448,575
Jtjx,878
133,982
99,203
128,693
86,697
m,5&4
1,099,217
529,232
569,985
1,027,552
226,210
2,335,397
562,556
1,735,730
85,068
270,310
323,504
112,065
131,147
400,353
413,183
1,153,711
817,582
86,732
249,397
3,462,628
150,476
288,968
153,660
90,310
39,993
210,425
107,571
133,171
729,478
462,276
267,202
690,707
1,141,331
(7)
2,074,199
130,798
120,335
48,787
44,791
25,757
10,463
26,618
94,538
45,261
49,159
96,392
38,604
441,794
94,346
339,599
17,293
57,570
62,554
17,972
23,671
74,300
35,239
936,369
121,712
8,126
306,531
307,944
51,417
32,277
16, 511
6,709
9,057
23,839
19,442
22,374
55,779
31,746
24,033
42,773
59,543
Deprecia
tion
( Thousand
dollars)
(3)
3,325,513
422,215
338,226
159,951
175,898
52,377
33,989
80,555
139,912
123, ^m
66,353
169,138
78,135
350, 660
82,592
262,333
21,517
43,627
39,819
11,401
16,951
58,505
70,502
1,434,146
33,945
9,033
1,441,168
549,968
103,585
62,456
36,567
8,137
17,752
125,968
41,495
81,405
51,115
27,914
23,201
42,749
41,194
2,850,519
321,297
292,873
109,664
135,319
47,395
23,419
71,134
166,234
109,891
56,305
147,990
66,122
301,627
72,382
223,738
17,570
37,717
32,925
9,906
15,362
50,790
59,468
1,296,845
28,703
8,102
1,260,041
478,519
85,834
57,209
33,394
7,143
16,672
106,530
35,234
75,630
44,593
24,132
20,465
36,772
36,662
Net profit
(less
loss )
(Thous^id
dollars)
(9)
11,421,317
665,463
552,775
258,594
216,955
77.226
112,688
59,310
802,045
380,218
420,200
151,932
2,277,163
555,174
1,687,330
93,704
253,839
305,852
139,085
145,159
265,332
484,359
1,072,530
663,296
228,639
180,595
5,823,786
63,661
237,501
78,374
81,070
78,057
195,597
136,366
70,837
2,037,606
1,763,107
324,499
2,124,330
912,888
9,991,439
538,659
437,311
192,301
171,085
73,925
101,348
67,583
700,634
338,159
361,250
131,071
2,001,116
503,208
1,466,576
77,717
221,108
250,939
118,136
129,009
236,945
422,672
954,840
573,535
199,352
176,953
5,097,386
56,340
212,554
71,961
69,058
71,535
179,526
122,322
63,455
1,826,755
1,534,523
292,232
1,815,455
319,969
Partnerships with
net profit
Number of
partner-
ships
(10)
660,489
87,619
80,160
32,554
38,202
9',404
7,459
6,901
41,993
14,065
27,868
25,587
11,396
166,537
25,057
139,516
7,575
22,830
28,059
9,219
9,238
27,585
35,010
177,365
33,762
9,922
133,681
142,159
7,937
25,175
3,990
11,753
4,432
18,737
13,645
7,448
22,291
15,351
6,930
23,463
23,463
564,998
72,136
65,590
26,013
30,977
3,700
6,446
4,455
35,825
12,010
23,761
22,510
9,333
143,771
22,540
119,468
6,221
19,592
23,491
7,610
8,186
24,405
29,963
153,476
29,155
8,608
115,713
122,541
6,318
21,732
7,942
10,020
3,770
16,890
11,912
5,354
19,549
13,443
6,106
19,920
19,965
Net
profit
(Thot-siwid
dollars)
(11)
13,585,787
952,044
817,320
337,161
351,052
129,107
134,724
192,063
900,151
450,367
448,157
608,620
171,949
2,441,866
592,809
1,812,575
100,793
271,482
327,814
146,935
153,914
293,916
517,316
2,263,234
933,107
231,239
1,098,333
6,044,722
110,735
250,510
86,074
33,190
31,246
250,492
148,068
122,196
2,093,335
1,766,544
332,291
2,133,099
930,787
11,881,898
771,496
653,160
251,175
273,349
123,136
U3,336
177,151
786,439
398,358
386,856
548,052
149,703
2,143,423
537,604
1,572,764
33,424
236,371
280,001
125,055
136,817
260,104
450,991
2,009,381
830,724
201,321
976,836
5,235,300
94,939
223,405
77,916
70,953
74,531
227,456
131,704
109,225
1,337,588
1,537,950
299,638
1,824,512
836,471
Footnotes at end of table*
Business Returns/1968 • Partnerships
PARTNERSHIPS IN 27 STATES
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
165
State and industry
partnerships with and without net profit
Number of —
Partner-
ships
Receipts
(Thousand
dollars)
(Thousand
dollars)
Cost of
sales and
operations
(Thotis^d
dollars)
(Thousand
dollars)
( Thousand
<totlars)
Deprecia-
tion
(Thousand
doll Mrs)
Net profit
(less
loss)
(ThOUSiMjd
dollars)
Partnerships with
net profit
Number of
partner-
ships
All industries
Agriculture, forestry, and fisheries
Farms
Fi eld crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
TrEinsportation, communication, ?lectric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services ■
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services ■
Offices of physicians and surgeons
Other medical and health 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
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, roaning houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and sijrgeons
Other medical and health services
Legal services
Other services
Footnotes at end of table.
(1)
(2)
(3)
(■4)
(5)
(6)
(7)
(8)
(9)
(10)
11,597
1,924
1,764
695
915
(•)
(•)
(-)
872
273
599
250
3,765
527
3,203
438
586
976
230
(«)
(«)
700
1,795
371
(»)
1,356
2,363
(•)
409
(«)
(«)
(*)
533
344
(*)
338
326
(•)
(•!.
335
122,869
11, 561
9,682
2,620
2,462
4,600
1,879
776
4,678
1,851
2,827
5,580
2,347
24,435
4,130
20,047
715
2,575
3,677
1,355
1,413
5,065
5,247
49,543
12,337
1,276
35,930
23,795
1,877
3,553
1,460
1,571
522
4j643
2,681
1,647
3,294
2,151
1,143
2,474
3,626
41,284
4,428
4,073
1,613
1,942
(»)
(*)
(»)
1,786
552
1,234
1,097
551
8,704
1,221
7,393
997
1,209
2,388
470
(•)
(«)
1,731
17,983
13,927
(♦)
3,804
6,021
(»)
875
(•)
(*)
(•)
1,344
772
(»)
(*)
(*)
895
866
1,245,927
91,011
78,741
35,088
28,459
(*)
(•)
(«)
113,392
67,498
45,894
125,430
22,376
656,811
196, 2f9
442,564
55,323
105,140
125,326
24,472
(♦)
(•)
91,007
42,002
9,166
(»)
28,042
172,078
(*)
13,906
(«)
(•)
(*)
21,567
12,732
(»)
69,551
65,208
(•)
(*)
21,421
1,221,777
86,654
74,666
32,244
27,915
(•)
(*)
(»)
112,913
67,077
45,836
124,703
21,669
649,534
194,967
436,824
58,871
104,798
124,662
24,047
(•)
M
87,852
32,073
201
(•)
27,085
171,579
(*)
13,855
(•)
(•)
(•)
21,550
12,689
(•)
69,465
65,150
(*)
(•)
21,211
797,306
59,117
48,395
17,479
20,394
(»)
(»)
(»)
85,570
54,501
31,069
87,360
11,862
508,062
162,267
330,616
44,813
87,108
97,304
15,622
(«)
(•)
61,838
4,822
51
(•)
3,855
33,596
(•)
8,099
(•)
(«)
(*)
8,500
6,662
(•)
2,065
531
(»)
(•)
6,689
131,928
6,935
6,290
2,895
1,760
(*)
(•)
(•)
19,468
9,186
10,232
3,463
44,565
10,424
33,334
4,152
5,501
6,585
2,738
(*)
(♦)
9,419
1,648
106
(*)
935
29,967
(*)
4,755
(•)
(•)
(*)
3,378
1,386
(•)
9,850
8,874
(«)
(»)
5,611
17,834
935
803
499
184
(*)
(•)
(»)
1,597
80S
789
506
8,065
1,703
6,292
601
950
2,935
253
(»)
(•)
1,076
1,799
345
(•)
1,425
2,766
(•)
338
(♦)
(•)
(•)
486
339
36,608
6,909
6,430
3,633
1,934
(•)
(•)
(»)
2,625
1,690
935
3,459
1,939
7,360
2,862
4,380
580
1,183
672
160
(•)
(•)
1,370
6,912
139
(*)
6,726
5,097
(«)
505
(•)
(»)
(»)
1,927
904
(♦)
(•)
(«)
697
641
(•)
(•)
(*)
495
472
162,367
9,546
9,665
5,974
2,197
(♦)
{•)
(»)
10,214
3,794
6,420
1,155
37,592
8,162
28,819
4,353
3,795
5»837
3,369
(»)
M
8,609
12,935
6,749
(»)
4,166
74,333
(»)
1,391
(»)
(»)
(»)
4,536
964
(•)
43,292
42,630
(♦)
(•)
6,285
456,827
33,051
28,022
7,013
6,300
14,709
5,029
3,107
10,649
4,280
6,369
13,481
5,405
58,499
9,939
47,856
2,332
6,307
7,889
3,116
3,557
11,385
12,770
262,804
104,234
3,047
155,473
69,393
7,587
7,539
3,106
3,247
1,186
12,154
6,862
5,824
11,800
7,404
4,396
7,635
9,942
12,523,858
950,204
760,559
274,118
241,247
245,194
189,645
51,579
1,750,013
1,428,377
321,136
820,754
207,931
4,676,452
1,454,896
3,172,042
107,431
686,231
804,483
136,443
233,713
467,528
736,208
1,613,798
268,917
88,592
1,256,289
2,450,279
184,984
167,260
95,466
45,628
26,166
209,950
165,087
241,590
767,273
574,493
192,775
420,129
294,006
12,097,598
913,405
727,859
261,885
232,195
233,779
185,546
49,450
1,712,239
1,394,341
317,893
809,995
203,926
4,606,354
1,435,557
3,121,663
105,764
678,622
794,712
130,536
227,492
461,854
722,683
1,397,843
182,415
86,827
1,123,601
2,401,598
130,445
165,523
94,536
45,27>.
25,713
201,819
162,256
226,835
757,654
567,910
189,744
415,930
291,136
6,423,849
566,407
443,876
140,274
175,914
127,688
122,531
20,873
1,352,933
1,142,137
210,796
106,509
3,285,674
1,141,083
2,111,296
71,802
527,613
607,254
82,057
149,310
182,407
490,353
84,918
10,461
7,618
66,839
455,099
53,061
70,960
43,165
13,943
8,352
38,035
89,481
33,759
21,302
4,176
17,126
3,855
44,646
165,187
135,875
53,018
20,432
62,425
29,312
8,907
194,708
112,099
82,609
48,248
449,306
98,911
345,492
8,143
51,808
67,363
15,016
23,531
113,485
66,146
126,370
66,712
14,665
44,993
570,093
33,646
48,730
28,719
15,218
4,793
39,022
28,421
44,436
196,827
141,741
55,086
94,731
84,230
403,170
42,709
39,377
16,321
8,850
14,206
3,332
2,367
16,235
3,638
7,647
17,094
11,647
76,922
13,044
63,239
1,563
11,500
9,152
2,831
3,866
18,782
15,545
172,160
10,873
1,236
160,051
63,834
14,076
5,392
3,384
1,363
645
5,230
4,402
6,051
15,527
10,015
5,512
6,688
6,468
623,364
57,582
50,311
16,557
15,074
18,680
7,271
3,865
67,476
62,297
5,179
21,760
10,621
48,240
9,933
37,669
1,394
6,672
5,570
1,620
2,704
10,233
9,476
300,578'
6,705
1,220
292,653
113,077
20,926
10,893
3,303
1,351
1,239
11,854
7,382
41,463
10,408
5,461
4,947
5,372
4,779
49,843
26,248
16,181
^9,412
19,479
23,595
^8,395
168,134
128,775
39,359
69,387
28,307
288,754
73,497
211,704
6,610
26,443
39,786
11,817
19,066
45,113
62,869
^33,703
7,079
32,358
^73,&40
709,434
21,844
26,355
U,306
10,234
5,315
38,538
24,350
17,221
304,377
257,287
47,090
■ 200,263
75,986
8,460
1,144
1,075
548
434
(»)
(»)
(*)
713
259
459
382
194
3,046
390
2,621
407
500
772
(♦)
(«)
(•)
554
1,180
310
M
802
1,726
(*)
295
(*)
(•)
(*)
359
255
(♦)
(•)
(♦)
337
325
76,269
6,232
5,137
1,595
1,287
2,255
1,095
259
3,857
1,428
2,429
3,771
1,781
18,739
2,986
15,600
511
2,131
3,065
962
1,035
3,794
4,052
23,547
5,409
1,145
16,993
18,030
1,233
2,753
1,145
1,313
295
3,115
1,914
868
3,147
2,093
1,049
2,297
2,693
166
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOKE AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
State and industry
partnerships with ■
without net profit
Partner-
ships
Receipts
dolUra)
(Thousand
doltmrs)
Cost of
sales and
operations
(Thouamjd
doll at s)
( Thousand
dollars)
Deprecia-
tion
Net profit
{ less
loss)
(Thousmyd
dollars)
Partnerships with
net profit
Number of
partner-
ships
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(S)
(9)
(10)
All industries .
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries-
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Automotive dealers
Apparel and accessory stores
Furniture, home furnishings, and equipment stores-
Eating and drinlcing places
Other retail trade
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
FLORIDA
All industries -
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other f aims
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service.
Real estate
Services
Hotels, roaming bouses, camps, and other lodging
places •
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking , repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health serrtbes
Legal services
Other services
12,547
2,005
1,753
746
881
U26
252
354
771
276
495
(«)
2,627
351
2,224
(•)
(•)
465
(»)
184
535
618
4,066
1,099
(»)
2,789
2,428
182
279
(♦)
222
383
(•)
(•)
403
247
(»)
427
549
24,786
2,624
2,240
389
512
1,339
384
(»)
1,483
496
987
386
5,131
622
4,472
(•)
460
1,149
362
4S8
742
1,U7
7,910
1,829
(•)
5,950
6,40r?
962
924
321
420
(•)
594
631
427
474
376
(•)
1,177
1,218
42,946
4,822
4,301
1,791
2,156
354
521
2,159
1,694
572
1,122
(«)
5,929
901
4,923
(•)
(«)
998
(•)
368
1,U0
1,366
20,324
9,933
(*)
9,972
7,336
1,394
558
(•)
444
1,018
(•)
(•)
1,272
869
(•)
1,291
1,344
927,006
118,134
94,999
22,729
69,056
3,214
23,135
28,274
88,727
56,891
31,836
27,373
(•)
346,610
90,176
252,439
(•)
(•)
82,231
(♦)
14,893
39,331
59,910
110,571
22,744
(«)
82,219
188,500
13,047
7,567
(•)
5,854
13,031
(»)
(•)
61,808
49,141
(»)
47,785
36,929
897,156
114,976
92,093
22,309
66,588
3,196
22,883
25,313
87,995
56,329
31,666
27,298
(«)
338,994
86,965
248,057
(♦)
(♦)
81,541
(♦)
14,660
36,873
59,330
97,539
16,396
(♦)
75,909
186,304
12,570
7,539
(♦)
5,849
12,876
(•)
(♦)
60,914
48,292
(•)
47,515
36,744
461,286
76,015
61,861
11,054
43,853
1,954
14,154
14,988
66,948
46,591
20,357
17,744
(«)
248,320
69,076
177,243
(•)
(•)
63,049
(•)
9,556
19,381
45,805
4,627
4,559
21,419
3,519
3,178
(•)
2,505
5,523
(»)
(•)
748
381
(•)
449
4,580
111,283
7,802
5,694
2,344
2,789
561
2,108
4,025
16,813
5,302
11,511
5,620
(•)
27,947
4,634
22,963
(♦)
(«)
5,972
(•)
1,660
6,902
3,270
8,773
5,148
(•)
2,166
36,866
2,423
2,812
(•)
2,090
3,215
(*)
(•)
9,823
7,979
(»)
8,604
8,860
23,968
3,214
2,803
922
1,817
64
411
907
367
540
(•)
5,010
1,138
3,821
(•)
(♦)
843
(*)
202
1,304
749
8,694
741
(•)
7,834
3,718
1,008
207
(♦)
150
329
(«)
(•)
6
37,889
6,286
5,484
2,416
2,801
267
802
1,651
909
249
660
(«)
4,049
693
3,328
(•)
(•)
664
(•)
140
1,404
501
16,891
857
(•)
15,878
6,698
2,056
132
(•)
128
1,6U
(»)
541
491
(•)
513
671
(»)
669
508
528
803
149,732
12,877
9,133
2,562
6,364
207
3,744
919
12,052
5,812
6,240
2,335
(«)
21,121
5,291
14,715
(*)
(«)
3,208
(•)
1,067
2,034
4,361
20,856
6,001
(•)
14,382
77,778
751
1,490
(»)
1,240
2,774
(«)
(•)
32,048
26,149
(•)
28,671
11,547
73,220
7,078
6,206
918
1,334
3,954
872
(•)
3,382
1,153
2,229
1,633
860
10,964
1,433
9,455
(»)
958
2,480
737
1,038
1,546
2,320
31,565
12,261
(•)
18,899
16,899
3,094
1,891
642
868
(«)
1,556
1,319
978
1,332
1,086
(•)
3,671
3,058
1,809,274
145,250
115,539
26,452
32,466
56,621
29,711
(«)
156,369
90,503
65,866
53,553
64,498
708,228
233,247
467,474
(•)
95,367
125,077
35,800
47,181
42,804
104,043
149,469
13,050
(*)
123,853
529,347
79,322
26,021
8,628
8,684
(•)
13,718
20,929
29,403
93,386
79,626
(•)
153,509
103,059
1,759,563
141,484
111,908
25,193
31,182
55,533
29,576
(»)
155,046
89,291
65,755
53,291
63,235
702,127
230,708
463,944
(•)
95,003
124,542
35,052
46,793
42,570
103,097
125,992
7,748
(-)
105,779
515,844
72,352
25,813
8,562
8,596
(»)
17,756
20,273
28,982
92,244
78,502
(»)
150,938
107,486
914,104
81,293
62,039
14,543
18,436
29,060
19,254
{«)
116,561
74,980
41,581
36,556
49,446
537,823
197,755
334,029
(♦)
77,376
100,235
22,577
29,571
22,824
70,230
6,531
38
(•)
2,041
85,056
25,742
11,779
4,402
4,181
(-)
8,810
10,806
10,070
512
512
216
17,121
254,818
20,297
14,680
5,759
2,916
6,005
5,617
(»)
22,187
6,759
15,428
9,641
19,021
54,458
14,150
39,774
(«)
5,137
7,491
3,390
5,547
6,821
9,373
12,242
1,752
(»)
9,024
116,368
16,764
7,034
2,868
3,213
(«)
2,753
3,061
4,855
13,411
12,570
(«)
28,594
39,896
42,585
3,630
3,133
613
554
1,966
497
(«)
2,077
768
1,309
431
8,245
2,099
6,100
(•)
578
1,273
444
792
1,149
1,341
15,059
500
(•)
14,463
12,19<.
5,053
656
231
256
(•)
353
496
857
893
834
(•)
1,951
1,935
71,603
10,249
8,741
1,844
2,507
4,390
1,508
C»)
3,213
1,018
2,195
1,593
2,181
7,083
1,548
5,494
(-)
888
798
556
757
1,040
1,194
27,778
258
(•)
27,268
19,229
7,338
1,335
701
270
(•)
1,052
1,890
3,275
866
694
(♦)
1,972
1,501
295,061
19,561
16,939
2,079
2,029
12,831
2,622
(•)
15,082
5,500
9,582
6,035
4,858
39,024
7,835
30,813
(»)
4,920
5,067
3,385
3,927
2,988
8,923
12,716
3,662
(•)
5,033
197,668
5,676
4,303
576
1,254
(•)
4,108
3,569
4,026
59,728
49,699
(♦)
87,997
28,261
8,982
1,471
1,318
568
675
(•)
(*)
(-)
643
225
■'.23
(»)
(•)
1,972
318
1,626
(«)
(»)
310
(•)
(«)
412
471
2,485
581
(«)
1,779
2,013
(«)
229
(♦)
(♦)
(♦)
(*)
(«)
373
247
402
495
17,433
1,693
1,373
213
315
845
320
(>)
1,275
379
896
(♦)
3,946
327
3,582
(«)
455
997
278
375
456
874
4,782
1,039
(♦)
3,640
4,913
479
756
265
364
(«)
453
491
257
474
376
(•)
1,065
938
Footnotes at end of table-
Business Returns/1968 • Partnerships
167
PARTNERSHIPS IN 27 STATES
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
State and industry
Partnerships wi
th and without net profi
t
Partnerships with
net profit
Number of—
Receipts
Cost of
Deprecia-
tion
Net profit
Partner-
Total
Business
operations
Payroll
Taxes
(less
loss)
Number of
partner-
profit
ships
(Thousand
(Thouamtd
(Thousand
(Thousand
(Thousand
(Thousand
ships
(Tho'rsmd
thlUra)
doll»ra)
doJlara)
doltara)
dollars)
liillars}
dollars)
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
15,126
41,283
1,379,779
1,355,427
826,730
172,775
24,572
48,614
180,721
11,259
205,807
2,155
4,714
114,113
112,019
85,562
13,402
1,938
8,176
H9
1,212
9,910
2,104
4,612
104,233
102,193
76,490
13,067
1,907
8,052
1244
1,162
9,681
625
1,414
29,681
29,031
17,851
4,528
544
2,619
3,473
394
4,107
1,157
2,505
59,185
57,857
49,929
6,730
917
3,318
^4,709
492
4,207
322
693
15,367
15,305
8,710
1,809
446
2,115
992
276
1,367
(•)
(•)
(•)
(«)
(•)
(•)
(•)
(•)
(»)
(•)
(»)
(•)
(*)
(•)
(•)
(•)
(•)
(»)
(•)
(»)
(»)
(♦)
1,124
2,361
112,723
112,CS2
82,747
21,910
1,432
2,806
12,496
926
13,377
495
1,030
62,255
61,888
49,561
9,289
581
1,159
4,560
390
4,967
629
1,331
50,468
50,204
33,186
12,621
851
1,647
7,936
536
8,410
625
1,481
106,226
105,771
73,292
21,788
1,949
3,923
9,654
507
10,093
246
554
14,565
14,554
7,427
2,129
289
1,080
2,035
223
2,047
4,393
9,820
692,851
684,117
524,389
53,131
8,563
7,619
44,411
3,349
47,686
490
1,147
186,34/,
184,215
152,866
10,578
1,740
1,883
7,180
300
7,864
3,829
8,492
500,100
493,555
367,101
41,989
6,750
5,597
36,686
3,021
39,137
248
569
39,741
39,396
27,288
4,004
515
339
3,151
197
3,268
626
1,279
111,460
110,543
90,479
6,119
1,200
967
6,468
554
6,542
882
2,266
115,527
114,446
93,833
6,926
1,256
422
5,966
715
6,342
236
493
35,428
35,174
22,596
4,780
568
201
3,343
(•)
(«)
298
643
25,163
22,672
14,294
2,011
398
196
3,509
251
3,562
390
809
33,329
33,291
18,341
6,333
807
1,189
3,474
320
3,550
1,149
2,433
139,452
138,033
100,270
11,816
2,006
2,263
10,775
817
12,269
3,299
14,142
93,358
82,663
5,422
11,336
6,468
15,023
12,460
2,343
20,859
509
6,818
22,616
16,755
-
6,870
671
466
3,020
371
7,401
(•)
(*)
(*)
(•)
(«)
(•)
(»)
(•)
(«)
(»)
(»)
2,624
6,982
64,622
59,809
3,565
3,650
5,750
14,516
7,537
1,806
11,555
3,252
8,098
240,011
238,310
43,604
48,540
3,889
9,843
98,936
2,690
101,087
(•)
(•)
(•)
(•)
(•)
(*)
(•)
(•)
(♦)
(•)
(»)
695
1,482
26,125
26,092
11,773
7,845
645
1,873
4,230
557
4,403
213
472
13,026
13,023
6,552
4,790
356
971
1,131
(•)
(•)
322
690
8,659
8,651
3,640
2,417
168
370
2,336
276
2,385
(•)
(•)
(•)
(•)
(•)
(•)
(•)
(»)
(•)
(•)
(•)
349
1,181
11,883
11,770
3,917
1,742
241
2,506
3,234
257
3,391
650
1,415
21,932
21,882
11,302
3,567
400
1,548
4,423
535
5,005
193
461
12,258
11,748
3,528
1,885
270
1,098
1,139
(•)
(♦)
438
1,162
77,485
77,421
2,518
13,2U
905
548
45,866
438
45,866
317
917
67,382
67,320
974
11,231
721
417
41,829
317
41,829
(*)
(«)
(«)
(•)
(•)
(•)
(*)
(«)
(•)
(•)
(«)
367
1,109
49,503
49,241
99
8,404
419
533
30,996
344
30,996
431
1,003
30,689
30,142
6,535
9,865
509
410
8,378
380
8,467
58,535
191,919
5,309,050
5,211,454
2»691,023
787,792
188,694
196,976
779,CB0
42,652
874,267
7,128
18,796
205,623
199,099
96,861
13,435
10,925
18,264
48,929
5,639
54,836
6,675
17,732
188,017
182,472
89,357
11,085
10,718
17,906
43,402
5,343
49,205
4,283
11,838
87,557
84,119
32,812
2,398
6,430
9,449
26,125
3,685
28,585
1,944
4,755
76,670
75,014
43,945
1,971
3,343
7,325
13,712
1,425
15,716
448
1,139
23,790
23,339
12,600
6,716
945
1,132
3,565
233
4,904
453
1,064
17,606
16,627
7,504
2,350
207
358
5,527
296
5,631
220
726
39,279
36,912
19,112
6,889
714
2,333
4, £17
161
5,000
2,525
5,673
416,456
412,511
302,251
96,727
6,590
7,146
56,981
2,122
59,109
747
1,745
193,940
192,068
152,100
32,759
2,169
2,498
23,556
660
25,023
1,778
3,928
222,516
220,443
150,151
63,968
4,421
4,648
33,425
1,462
34,086
1,974
5,242
356,025
353,379
232,603
82,268
7,266
9,308
43,153
1,378
46,148
736
1,676
103,788
102,635
63,380
20,619
2,818
6,016
6,569
491
10,275
12,733
28,454
2,334,121
2,315,672
1,740,501
171,446
57,855
22,274
156,674
10,138
166,263
2,451
5,785
865,559
860,424
704,486
47,962
8,129
5,955
46,406
1,974
48,857
10,011
22,068
1,413,592
1,400,439
993,789
120,352
47,112
15,688
106,921
7,956
113,835
589
1,346
62,912
62,360
41,390
5,182
2,223
1,522
6,266
505
6,598
1,115
2,407
226,856
225,139
177,029
15,217
7,966
1,809
11,098
892
11,663
1,875
3,986
381,857
379, ao
297,212
24,761
10,335
2,156
22,171
1,569
23,073
528
1,157
90,981
89,686
52,538
10,913
3,298
1,234
10,505'
423
11,116
698
1,568
80,085
79,340
51,124
7,054
2,633
1,027
10,016
567
10,160
2,412
5,142
157,121
155,650
82,327
23,266
7,958
3,321
15,413
1,881
17,175
2,794
6,462
413,780
408,654
292,169
33,959
12,699
4,619
31,451
2,119
34,050
23,087
102,348
640,245
593,477
32,281
52,871
76,374
100,135
74,491
14,565
135,869
3,553
34,479
103,069
80,332
1,068
17,983
1,435
624
17,039
1,847
33,453
661
1,592
40,010
39,788
11,688
6,588
460
240
12,446
503
12,704
18,873
66,277
497,166
473,357
19,525
28,300
74,479
99,271
45,006
12,215
89,712
9,995
28,678
1,208,782
1,193,090
201,997
342,942
26,035
31,427
386,767
8,073
395,774
661
2,900
82,389
79,791
30,920
23,217
6,792
8,742
2,965
478
6,596
2,204
4,899
129,104
127,872
54,002
25,473
3,514
6,256
25,870
1,865
26,398
762
1,773
48,508
48,289
23,592
15,456
1,002
2,494
7,296
578
7,686
815
1,709
14,960
14,566
4,863
4,017
256
371
5,481
737
5,521
627
1,417
65,636
65,017
25,547
6,000
2,256
3,391
13,093
550
13,191
1,266
3,252
76,156
75,090
36,214
20,662
1,284
2,4&4
13,250
766
U,339
771
1,860
39,865
38,863
19,228
5,385
1,590
3,251
7,134
664
7,421
871
2,177
32,415
29,118
12,239
4,828
1,174
2,083
3,055
477
4,664
1,206
3,297
173,157
172,414
8,181
30,970
1,835
2,398
89,475
1,102
89,676
700
1,845
137,597
137,019
3,238
22,719
1,245
1,358
79,507
700
79,507
506
1,452
35,560
35,395
4,943
8,251
590
1,040
9,968
402
10,169
1,453
5,579
300,032
297,366
7,118
63,443
2,675
2,889
162,528
1,448
162,528
1,563
4,714
J75,6&i
372,576
34,095
168,964
7,171
3,344
82,440
1,273
84,152
GEORGIA
All industries
Agriculture, forestry, and fisheries-
Farms
Field crop farms
Livestock farms
Other f Einiis
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade ■
Wholesale trade
Retail trade
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 -
Insurance agents , brokers , and service
Real estate ■
Services ■
Hotels, rooming houses, camps, and otlier lodging
places
Personal services
Laundries and dry cleaning plants ■
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
ILLINOrS
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Ccaitract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Autonotive dealers
Apparel and accessory stores
Furniture, home furnishings , and equipment stores
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, and other lodging
places ■ -
Personal services
Laundries and dry cleaning plants
Beauty and beirber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
Footnotes at end of table.
168
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
State and industry
All industries
Agriculture, forestry, and fisheries.
Field crop farms
Livestock fanns
Other farms
Other agriculture, forestry, and fisheries-
Contract construction
General contractors
Special trade contractors.
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retai 1 trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Autcmotive dealers
Apparel and accessory stores ■
Furniture, hcane furnishings, and equipment stores.
Eating and drinking places ■
Other retail trade ■
and real estate.
Finance, insurance.
Finance
Insurance agents, brokers, and service
Real estate
Services •
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
IOWA
All industries .
Agric\ilture, forestry, and fisheries
Farms
Field crop farms
Livestock farms ■
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, ccmmuni cation, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food s tores
Automotive dealers
Apparel and accessory stores
Furniture, home furnishings, and equipment stores
Eating and drinking places
Other retail trade
Partnerships with and without net profit
Partner-
ships
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service-
Real estate
Services
Hotels, rocDiing houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgewifi — -
Other medical and health services . -
Legal services
Other services
(1)
17,997
2,713
2,513
1,577
732
(•)
(»)
(»)
975
360
615
5,250
636
4,610
230
556
842
258
287
1,238
1,199
4,690
839
304
3,547
3,607
(*)
714
395
(♦)
(»)
425
457
(»)
559
377
(•)
651
522
20,300
8,056
7,888
3,175
4,408
305
(»)
(•)
768
293
475
388
3,967
593
3,341
(-)
348
859
231
220
274
1,246
4,348
719
280
3,349
2,385
(•)
387
(•)
C»)
(«)
232
337
(•)
585
498
(•)
433
(«)
(2)
48,123
6,727
6,337
4,065
1,802
(•)
(♦)
(•)
2,194
80i
1,390
1,»4
(•)
11,491
1,482
10,000
466
1,251
1,757
522
605
2,620
2,779
16,860
6,833
636
9,391
8,939
(•)
1,485
790
(•)
(»)
938
1,059
(*)
1,503
1,090
(•)
1,919
1,283
57,227
19,894
19,527
8,333
10,090
1,104
(«)
(»)
1,682
603
1,079
787
835
9,121
1,593
7,457
(•)
825
1,819
618
456
560
2,845
18,649
7,566
620
10,463
6,148
Receipts
Total
(Jhautand
(3)
1,516,559
99,821
90,460
53,736
30,942
(•)
(•)
(•)
128,199
63,383
64,816
76,648
(«)
834,993
254,218
577,992
17,874
93,495
164,973
16,202
47,696
96,516
141,236
93,993
2,745
11,003
80,245
255,138
(«)
20,111
11,426
(•)
(»)
11,425
17,903
(•)
99,IW2
79,538
(•)
60,283
30,151
(»)
909
(•)
(»)
(•)
550
701
(•)
1,717
1,492
(•)
1,246
(*)
1,600,337
317,783
300,980
66,344
227,560
7,076
(«)
(*)
89,657
56,598
33,059
85,au
37,971
803,980
306,903
491,694
(•)
69,7U
142,670
18,133
31,717
19,946
189,117
57,472
5,374
13,878
38,220
207,221
(«)
13,206
(«)
M
C»)
11,444
10,695
(•)
98,841
92,554
(»)
39,051
(»)
(Thousand
dollars)
(4)
1,489,498
96,756
87,599
51, 644
30,199
(♦)
(•)
(•)
127,224
62,729
64,495
74,767
(♦)
827,800
252,119
572,937
17,329
92,717
163,769
16,059
47,115
95,544
139,904
81,875
379
10,977
70,519
253,862
(•)
19,693
11,014
(»)
(•)
11,406
17,850
(*)
98,968
79,502
(•)
59,879
30,072
1,575,554
311,449
294,724
64,368
223,467
6,889
(♦)
M
88,361
55,834
32,527
84,338
37,800
798,043
305,202
487,488
C«)
69,316
141,242
18,024
31,246
19,872
187,574
48,867
3,861
13,421
31,585
205,527
(*)
13,157
(♦)
(•)
(♦)
11,104
10,592
(«)
97,846
91,566
(«)
38,994
(*)
Cost of
sales and
operations
CThouitfd
dollars)
(5)
879,422
50,258
47,166
25,378
18,294
(•)
(')
(•)
92,693
50,075
42,618
(*)
629,355
210,740
416,385
10,813
75, 574
130,670
9,141
31,744
53,576
104,867
3,243
1,792
6,451
38,834
(•)
7,384
3,756
(*)
(»)
4,651
9,188
(«)
6,310
5,229
(«)
170
5,175
Payroll
f TTiousand
dollars)
(o)
1,006,997
191,727
180,410
29,072
148,888
2,450
(•)
(•)
58,497
38,624
19,873
56,974
25,406
640,524
264,304
371,717
(*)
54,013
113,986
U,628
21,058
11,812
143,969
6,545
3,128
3,417
26,625
(»)
3,624
(»)
(♦)
(»)
4,561
6,348
(»)
2,380
1,742
(•)
(»)
175,451
3,510
7,259
3,918
1,579
(•)
(•)
(•)
26,797
9,01,5
17,752
(»)
68,370
11,816
56,864
1,578
6,278
13,430
2,431
5,558
16,294
11,295
3,996
479
1,626
1,891
47,604
(•)
4,967
3,715
(«)
(*)
2,181
2,072
(•)
18,347
11,649
(•)
3,703
7,093
122,346
4>736
4,148
1,365
2,517
266
(•)
(»)
18,345
10,610
7,735
12,295
2,813
47,954
13,137
34,599
(*)
4,951
6,265
1,538
2,913
3,380
14,303
1,828
73
1,068
687
34,016
(«)
1,347
(•)
(-)
(•)
3,471
374
(•)
15,192
14,273
(«)
6,052
(*)
(7)
29,358
3,870
3,711
2,899
706
(•)
(«)
7(.)
1,718
686
1,032
1,140
(•)
9,995
2,184
7,790
220
1,018
1,690
184
303
2,223
1,652
3,270
96
80
8,094
3,627
(•)
580
416
(•)
(•)
204
230
(*)
1,050
684
(»)
590
418
Deprecia-
tion
18)
48,814
9,375
9,014
6,466
2,201
(•)
(«)
(»)
3,054
951
2,103
1,246
(•)
9,795
2,324
7,424
1,120
839
997
129
582
1,888
1,869
17,582
90
108
17,384
5,440
(«)
1,081
764
(*)
(•)
211
444
(♦)
911
568
(«)
602
459
28,677
6,510
6,440
2,684
3,520
236
(•)
(*)
1,373
1,162
711
1,276
10,914
2,905
7,960
(*)
937
3,176
236
615
722
2,031
4,044
51
57
3,936
2,953
(•)
2.
(♦)
(-)
(•)
176
131
(•)
(•)
3
850
763
40,653
15,136
14,908
5,213
9,232
458
(•)
(•)
2,574
1,758
816
2,104
1,935
6,609
1,949
4,627
(»)
722
1,249
144
217
277
1,800
6,869
25
59
6,785
5,335
(♦)
736
(♦)
(♦)
(«)
735
264
Net profit
(less
loss)
(Thouierd
dollars)
(9)
230,316
17,491
15,132
8,214
6,262
(«)
(•)
(»)
14,919
5,283
9,636
10,249
(•)
52,646
13,844
38,674
2,576
4,131
8,184
1,547
3,038
8,975
10,223
12,262
944
4,278
7,040
119,960
(»)
4,261
1,909
(»)
(•)
2,143
4,659
(«)
58,200
52, 173
(•)
39,015
9,478
(•)
(♦)
. 4
(«)
601
561
261,345
73,414
70,325
20,869
48,009
1,447
(«)
(•)
13,135
7,137
5,998
7,238
4,016
42,689
11,056
31,306
(•)
2,512
9,122
2,304
3,871
318
11,168
20,871
4,323
5,397
11,146
100,376
(•)
3,378
(«)
(»)
(«)
2,537
2,461
(•)
59,905
57,065
(♦)
24,470
(*)
Partnerships with
net profit
Number of
partner-
ships
(10)
14,012
2,164
1,995
1,210
628
(*)
(•)
(»)
333
556
(•)
4,141
573
3,564
(•)
440
724
180
182
990
396
3,193
343
251
2,599
3,001
(*)
556
290
(•)
(♦)
243
457
(•)
(•)
533
377
625
413
17,155
7,266
7,098
2,876
3,999
(•)
(*)
(•)
706
285
421
(•)
324
3,083
498
2,557
(•)
310
746
204
191
(♦)
866
3,450
554
253
2,643
2,071
(•)
279
(»)
(«)
(»)
232
282
Net
profit
(Tho'-smtd
dollars)
UP
(•)
(•)
4
(•)
525
465
250,423
19,923
17,537
9,935
6,851
(»)
(•)
(•)
15,404
5,393
10,006
10,387
(»)
56,788
14,189
42,471
(♦)
4,723
8,517
1,612
3,694
10,101
11,224
23,905
1,241
4,313
18,346
120,978
(•)
4,437
2,058
(•)
(•)
2,410
4,659
(•)
58,222
52,173
(•)
39,143
9,540
269,497
75,936
72,897
21,644
49,614
(«)
(♦)
(»)
13,453
7,392
6,061
(»)
4,083
45,253
11,178
33.743
(«)
2,579
9,417
2,305
3,880
(•)
12,930
22,176
4,546
5,431
12,199
100,964
(•)
3,488
(•)
(»)
(»)
2,537
2,573
(•)
59,935
57,095
(«)
24,470
Footnotes at end of table.
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
169
State and industry
KANSAS
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric , gas , and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health 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
General contractors
Special trade contractors
Manufacturing
Transportation, commimi cation, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Automotive dealers
Apparel and accessory stores
Furniture, home furnishings , and equipment stores
Eating and driniing places
Other retail trade
Finance, insurance, and real estate
Finance
Insurance agents , brokers , and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laimdries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
Footnotes at end of table.
Partnerships with and without net profit
Number of —
Partner-
ships
(1)
12,076
3,632
3,445
1,331
1,960
(.*)
(»)
269
477
(•)
381
(•)
2,257
296
1,951
(•)
369
624
(*)
(•)
(«)
622
3,100
494
313
2,293
1,914
(•)
319
(»)
(*)
(♦)
335
(»)
209
163
(•)
318
(»)
15,711
2,774
2,622
1,445
1,126
(«)
(•)
286
1,270
473
797
493
4,904
522
4,360
460
702
937
354
326
482
1,099
2,901
572
310
2,019
2,598
245
630
320
(»)
(•)
290
387
183
291
(«)
(♦)
340
232
(2)
34,502
8,310
7,808
2,969
4,404
(*)
(«)
1,193
1,010
(*)
801
(»)
5,027
709
4,296
(•)
840
1,339
(*)
(•)
(•)
1,378
13,043
5,450
992
6,601
4,909
(•)
643
(*)
(»)
(♦)
799
801
(•)
580
457
(»)
1,070
(•)
42,720
7,156
6,826
4,195
2,528
(*)
(•)
1,659
2,873
1,173
1,700
1,106
1,091
10,982
1,251
9,671
1,166
1,416
2,048
844
751
1,029
2,417
11,430
5,022
1,177
5,231
6,423
557
1,466
721
(«)
(*)
665
824
366
963
(»)
(♦)
984
598
Receipts
Total
(Thousand
(3)
937,869
202,551
184,726
42,890
137,707
(•)
(«)
15,859
78,140
(•)
28,260
32,409
(•)
401,049
88,408
307,281
(•)
86,237
70,740
{»)
{•)
(»)
105,946
40,412
642
8,804
30,966
146,411
(•)
15,963
(•)
(.*)
(•)
8,455
17,185
(•)
45,810
35,120
(•)
29,993
(«)
1,211,400
57,128
47,276
20,792
25,547
(•)
(•)
34,461
105,304
49,814
55,490
50,551
11,397
715,362
161,894
542,046
45,278
108,894
133,325
35,034
38,294
31,858
149,363
50,901
4,425
19,860
26,616
186,296
18,009
38,893
23,977
(*)
(♦)
17,934
13,457
11,355
32,149
(•)
(•)
24,598
29,901
( Thousand
dollars)
(4)
921,011
197,748
180,023
41,034
134,942
(»)
(«)
14,860
77,371
(»)
27,982
31,375
(•)
396,288
87,387
303,578
(•)
85,792
70,134
(»)
(»)
(«)
103,344
37,111
131
8,783
28,192
145,237
(•)
15,951
(•)
(»)
(•)
8,372
17,040
(•)
45,726
35,076
(•)
29,930
(»)
1,193,336
54,554
44,704
19,013
24,755
C«)
(•)
34,171
105,043
49,636
55,407
50,198
11,146
709,947
160,481
538,119
45,051
108,504
132,391
34,619
37,835
31,460
143,2C»
45,141
1,563
19,745
23,328
183,686
16,807
38,732
23,903
(*)
(•)
17,655
13,422
11,333
31,513
(»)
(•)
24,561
29,653
Cost of
sales and
operations
(ThousMtd
dollars)
(5)
590,202
137,
124,.
22,
100,
(*)
(•)
10,
61,,
(•)
17,
(•)
314,425
73,636
236,717
(•)
69,394
58,941
(«)
(♦)
(»)
79,006
6,545
1,340
4,705
24,310
(♦>
5,634
(«)
(«)
(•)
2,237
10,129
(•)
1,678
1,102
(«)
247
(»)
753,677
31,203
25,846
10,700
14,530
(•)
(•)
19,931
72,425
38,744
33,681
6,246
536,977
130,395
398,308
34,102
37,410
106,789
22,869
24,950
17,293
105,395
6,570
62
4,739
1,769
46,136
6,610
17,695
12,643
(•)
(*)
5,134
7,632
5,906
617
(»)
(«)
157
2,385
(Thousand
dollars}
(6)
92,120
6,256
5,326
2,323
2,596
(»)
(»)
2,040
12,708
(»)
6,840
(*)
27,913
4,731
22,705
(•)
6,573
3,611
(•)
(•)
(»)
7,559
1,507
11
806
690
34,169
(»)
4,101
(«)
(*)
(•)
1,016
5,226
(•)
8,832
5,073
(•)
4,871
(•)
133,801
4,555
3,471
1,653
1,651
(•)
(*)
6,607
20,068
6,981
13,087
10,074
2,226
49,888
6,953
41,448
4,110
6,054
7,551
2,706
4,363
4,777
11,887
3,049
591
1,973
485
37,334
3,530
10,655
9,365
(•)
(*)
1,751
2,983
2,648
4,850
(•)
(•)
3,257
7,610
(7)
17,930
4,346
4,116
1,427
2,529
(«)
(*)
216
(*)
759
680
(•)
4,453
665
3,602
(•)
799
731
(•)
{♦)
(»)
1,295
3,532
6
37
3,489
2,637
(»)
4
(*)
(♦)
(•)
180
326
(•)
(«)
3
603
302
26,413
1,481
1,365
796
556
(•)
(»)
823
1,523
543
980
449
14,557
1,519
12,755
1,354
2,704
1,248
993
1,073
1,296
4,087
2,103
129
276
1,698
4,293
950
970
727
(•)
(•)
153
334
(•)
394
636
357
449
Deprecia-
tion
(Thousmjd
tktllara)
(8)
27,092
10,249
9,682
4,519
4,933
(•)
(•)
1,055
1,934
(«)
1,588
(♦)
2,725
502
2,182
(»)
731
299
(♦)
(»)
(•)
888
5,377
53
5,319
3,958
(♦)
319
(•)
(•)
(»)
706
439
(♦)
577
225
(•)
5
(•)
35,062
4,803
4,541
2,167
2,356
(•)
(•)
1,999
3,474
1,718
1,756
838
6,467
1,153
5,066
732
1,000
499
120
567
514
1,634
5,090
147
328
4,615
10,947
2,103
1,996
1,353
(*)
(»)
4,085
430
1,257
203
(•)
(•)
270
603
Net profit
(less
loss)
(Thousmyd
dollars)
(9)
124,679
23,795
21,458
7,892
12,289
(•)
(»)
1,166
6,415
(♦)
4,452
(*)
21,717
4,565
16,391
(•)
2,230
3,026
(•)
(•)
(*)
8,035
3,731
525
3,482
4,724
57,169
(♦)
2,930
(•)
(♦)
(»)
3,757
3,869
(»)
24,725
22,713
(•)
16,790
(•)
159,741
9,970
6,773
3,657
2,996
(*)
(*)
2,692
10,972
3,315
7,657
649
53,549
U,013
42,237
2,355
6,290
7,294
4,142
3,598
3,837
14,721
14,716
'221
7,295
7,642
61,563
2,879
6,273
2,582
(»)
(*)
5,706
2,397
118
20,126
(»)
13,470
10,730
Partnerships with
net profit
Number of
partner-
ships
(10)
9,200
2,826
2,667
1,100
1,440
(•)
191
445
)
354
194
(•)
1,776
267
1,499
(•)
286
384
(*)
(•)
(•)
550
2,088
262
263
1,563
1,525
(•)
(»)
(«)
(»)
(♦)
310
336
(«)
2(X
163
(«)
2
(•)
11,822
2,168
2,016
1,117
848
(*)
(«)
(♦)
1,004
315
689
339
3,668
434
3,217
307
565
772
251
276
303
743
2,084
303
310
1,466
1,934
(♦)
(•)
(•)
505
220
239
260
(♦)
2:
(•)
(•)
263
232
170
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
State and industry
LOUISIANA
All indiistries
Agriculture, forestry, and fisheries-
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
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Autcmotive dealers
Apparel and accessory stores
Furniture, home furnishings , and eqxiipment stores.
Eating and drinlcing places ■
Other retail trade ■
Finance, insurance, and real estate ■
Finance ■
Insurance agents, brokers, and service ■
Real estate ■
Services
Hotels, rocaning houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health 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
General contractors
Special trade contractors
Manufacturing
Transportation, ccmmunication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service-
Real estate
Services
Hotels, rooming bouses, camps, and other lodging
places •'
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Autcmobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and sucgeonr;
Other medical and health services
Legal services
Other services
partnerships with arid without net profit
Number uf —
Partner-
ships
(1)
11,029
1,724
1,527
i,oca
438
(«)
(•)
277
774
331
443
328
2,564
353
2,204
(♦)
527
364
(»)
(•)
403
549
2,807
567
(♦)
2,094
2,325
(•)
(*)
(»)
(•)
(•)
317
(•)
(•)
374
295
(•)
434
519
13,052
774
660
369
231
(•)
(•)
(•)
732
(•)
566
196
2,415
226
2,174
(•)
502
330
202
(»)
483
525
6,107
1,738
(•)
4,249
2,595
(«)
454
(•)
245
C«)
395
264
(•)
278
20'7
(»)
378
577
(2)
33,836
5,010
4,560
2,986
1,067
(♦)
(♦)
1,741
1,771
699
1,072
625
723
6,003
910
5,078
(•)
1,232
768
(•)
(«)
816
1,260
U,549
3,219
(»)
8,011
6,274
(♦)
(*)
(«)
(•)
(«)
831
(♦)
(•)
1,244
882
(•)
1,479
1,175
48,784
2,077
1,766
1,122
497
(»)
(«)
(»)
1,527
(»)
1,187
504
5,370
555
4,784
(«)
1,098
667
405
(•)
1,094
1,242
31,599
14,231
(«)
17,087
7,206
(»)
966
(«)
(•)
934
563
(•)
858
690
(•)
1,123
1,971
Receipts
Total
( Thotitard
dpi tars)
(3)
1,251,849
72,827
63,297
52,086
6,433
(-)
(*)
50,191
135,941
91,886
44,055
62,528
24,411
563,458
145,383
411,501
(')
198,348
72,372
(«)
(♦)
26,072
65,798
88,955
29,015
(•)
50,305
253,432
(»)
(•)
(•)
(•)
(•)
19,328
(•)
(•)
84,655
71,864
(»)
57,695
40,885
938,446
43,736
33,325
19,237
9,870
(•)
(»)
(«)
62,339
(•)
37,320
31,825
8,124
358,750
101,115
251,932
(•)
56,229
55,101
15,989
(•)
35,797
71,265
223,513
14,649
(»)
203,296
207,680
(«)
23,436
(•)
5,967
C«)
15,143
24,252
M
36,748
27,592
(«)
44,862
53,136
(Thouaand
datlara)
(4)
1,212,909
70,896
62,083
51,064
6,241
(•)
(«)
47,588
133,414
91,309
42,105
60,118
23,482
556,641
144,299
405,803
(»)
196,343
71,641
(•)
(•)
25,600
65,200
73,690
17,385
(»)
46,731
246,974
(•)
(«)
C«)
(•)
(•)
19,047
(»)
(•)
84,263
71,479
(•)
52,280
40,693
914,344
42,530
32,123
18,626
9,319
(♦)
(♦)
(♦)
62,(»0
(*)
37,228
31,700
8,061
354,796
100,376
248,735
(•)
55,543
53,971
15,931
(»)
35,461
70,460
208,789
8,924
(»)
194,4Ca
203,899
(>)
23,270
(•)
5,884
(*)
14,974
23,723
(»)
36,691
27,551
(•)
44,088
52,843
Cost of
sales and
operations
(Thouiwtd
dollara)
(5)
693,731
31,964
26,496
19,815
3,898
(•)
(•)
13,829
99,935
70,137
29,798
42,360
12,003
447,785
123,617
318,954
(•)
165,370
59,007
(•)
(«)
14,796
48,690
3,026
123
(•)
1,697
42,823
(•)
(*)
(•)
(«)
(•)
11,134
(*)
(*)
2,889
1,630
(«)
255
3,709
409,489
24,647
18,949
10,046
5,504
(»)
(«)
(•)
43,559
(•)
24,610
24,077
2,705
265,619
82,561
179,227
(«)
41,984
43,343
10,632
(•)
17,587
52,638
4,622
1
(*)
3,237
42,623
(•)
9,288
(•)
2,830
(«)
6,448
10,482
(«)
1,558
171
(•)
10,467
Payroll
(Thousand
dot tart)
(6)
149,644
8,871
7,583
6,096
385
(*)
(•)
2,794
22,837
13,850
8,937
9,897
5,716
39,149
6,596
32,141
(«)
13,933
4,959
(•)
(»)
3,879
5,047
7,538
5,254
(»)
689
52,842
(•)
(«)
(•)
(♦)
(•)
1,324
(•)
(»)
16,664
13,069
(•)
9,703
10,249
123,054
6,901
4,520
3,683
478
(*)
(•)
(•)
12,322
(•)
9,038
1,188
29,047
5,482
22,991
(•)
3,696
2,758
1,292
(«)
6,574
7,135
15,349
1,965
12,735
49,271
(»)
6,022
(»)
2,272
(«)
1,830
4,055
(«)
6,634
5,192
(•)
7,780
19,640
(7)
994
744
625
(*)
(«)
3,381
1,936
1,229
707
1,142
813
5,490
1,171
4,246
(«)
1,582
419
(•)
(•)
742
732
4,255
522
(«)
3,676
4,145
(«)
(*)
(»)
(•)
(»)
177
(»)
(*)
(*)
992
680
697
551
41,108
1,050
831
568
206
(«)
(•)
(»)
1,444
(«)
1,219
227
4,536
996
3,485
C»)
444
573
118
(*)
797
1,362
27,087
981
(•)
26,053
5,866
(*)
592
(»)
159
(«)
2,344
285
(•)
(•)
362
310
417
993
Deprecia-
tion
^8)
41,791
6,810
6,522
5,663
556
(«)
(•)
3,342
4,605
3,612
993
1,286
1,839
5,066
1,163
3,839
(♦)
1,533
348
(♦)
(•)
603
662
11,509
326
(•)
11,103
7,323
(»)
(•)
(•)
(♦)
(«)
1,461
(•)
(•)
(•)
800
485
623
639
64,655
2,645
2,304
1,135
1,118
(*)
(♦)
(•)
1,185
(•)
763
426
3,160
560
2,538
(•)
480
538
69
(•)
620
697
50,740
277
(•)
50,344
5,481
(•)
879
(•)
180
(•)
1,024
655
(•)
314
261
(»)
586
782
Met profit
{less
loss)
(Thousard
dollars)
(9)
186,144
16,008
14,730
13,401
612
(•)
(•)
1,201
12,482
5,522
6,960
3,682
3,544
26,219
4,528
21,304
(•)
6,292
3,033
(•)
(«)
2,172
4,500
28,092
6,154
(«)
13,069
94,830
(•)
(•)
(•)
(♦)
(•)
2,564
(*)
(«)
44,163
39,967
(«)
27,872
14,560
93,753
4,498
2,937
1,068
1,395
(«)
(♦)
(*)
7,952
(•)
5,071
2,970
28,506
5,706
22,324
(•)
6,248
4,848
1,987
(*)
4,204
3,948
'19,687
'6,237
(«)
'14,737
66,967
(•)
4,822
(•)
934
(•)
2,508
4,515
(»)
20,514
15,912
(*)
24,473
10,686
Partnerships with
net prjfit
Number of
partner-
ships
(10)
3,239
1,332
1,219
885
274
(•)
(•)
(♦)
703
297
406
(•)
237
1,943
224
1,712
(•)
469
301
(•)
(•)
320
318
1,944
347
(•)
1,452
1,811
(»)
(•)
(*)
(•)
(*)
(•)
(♦)
(♦)
341
290
402
380
634
521
315
173
(•)
(•)
(«)
(«)
(*)
(•)
1,965
133
1,817
(•)
502
276
202
(•)
343
442
3,002
852
(»)
2,056
2,045
(•)
400
(•)
191
(♦)
261
207
(♦)
(»)
224
153
374
438
Footnotes at end of table.
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
171
State and industry
MICHIGAN
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Automotive dealers
Apparel and accessorj" stores
Furniture, home furnishings , and equipment stores
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, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health 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
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insiirance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places • •-
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
Footnotes at end of table.
Partnerships with and without net profit
Number of —
Partner-
ships
(1)
33,898
2,177
1,896
522
1,049
325
281
729
2,628
694
1,934
1,647
337
8,845
1,303
7,429
382
960
1,564
297
514
1,776
1,936
10,416
2,902
326
7,188
7,043
463
1,454
665
497
292
1,265
619
421
1,302
941
361
759
760
(2)
19,297
5,525
5,392
1,902
3,124
366
(«)
(♦)
818
290
528
230
4,094
681
3,331
(*)
605
417
287
246
545
1,116
4,709
1,058
(•)
3,521
3,179
407
219
(•)
(•)
(•)
397
298
420
695
488
207
435
308
115,269
4,881
4,313
1,168
2,397
748
568
4,326
5,774
1,636
4,138
4,006
1,839
19,692
3,058
16,398
840
2,069
3,348
672
1,131
3,859
4,479
56,432
29,770
1,021
25,641
17,840
1,120
3,125
1,433
1,005
687
3,237
1,444
992
3,588
2,414
1,174
2,431
1,903
Receipts
Total
( Thousand
tfcJJarsJ
(3)
53,249
12,321
11,977
4,352
6,867
758
(«)
(«)
1,801
627
1,174
1,717
471
9,024
1,570
7,287
(•)
1,298
854
685
522
1,153
2,476
18,898
7,863
(•)
10,541
8,107
980
443
(*)
(*)
(»)
851
663
948
1,934
1,423
511
1,446
842
104,167
80,516
18,521
46,610
15,385
23,651
9,542
314,246
141, 681
172,565
275,141
29,235
1,598,356
433,664
1,083,733
40,270
229,709
249,165
52,023
94,120
128,811
289,635
298,742
40,825
26,017
231,900
591,746
20,806
86,230
40,848
19,875
25,507
57,398
23,423
29,163
174,956
122,206
52,750
125,903
73,867
( Thousand
dollars)
(4)
1,398,275
130,820
122,512
44,912
76,305
1,295
(•)
(»)
148,247
90,318
57,929
12,549
632,426
166,441
452,386
(«)
87,088
68,842
40,273
27,145
41,204
139,318
100,277
23,904
(*)
69,721
277,163
16,077
14,257
(»)
(♦)
(•)
15,052
15,373
13,347
95,916
77,098
18,818
76,769
30,372
3,167,045
101,847
78,327
18,037
45,640
14,650
23,520
8,168
312,213
140,038
172,175
271,624
29,117
1,586,049
431,128
1,074,107
38,688
228,726
247,444
51,324
92,639
127,799
287,487
272,421
22,994
25,991
223,436
584,401
20,438
84,441
39,411
19,847
25,183
56,268
22,462
27,510
174,412
121,795
52,617
125,564
73,306
1,365,414
125,959
117,867
42,804
73,964
1,099
(•)
(»)
145,958
89,803
56,155
12,257
626,405
164,667
448,184
(♦)
86,391
68,085
39,924
26,961
41,158
137,407
83,265
13,086
(•)
63,539
275,169
15,815
14,137
(«)
(»)
(»)
14,967
15,116
12,914
95,556
76,826
18,730
76,481
30,183
Cost of
sales and
operations
(Thousand
dollars)
(5)
1,773,031
55,520
41,591
8,801
26,825
5,965
13,929
4,078
205,222
105,999
99,223
181,028
15,809
1,162,297
387,130
752,488
26,164
176,121
194,256
31,539
58,564
58,720
207,124
25,049
42
9,439
15,518
122,943
7,997
36,421
18,357
9,731
8,333
24,258
11,354
12,275
8,635
1,916
6,719
2,329
19,679
Payroll
(Thousand
dollars)
(6)
747,123
59,808
55,679
17,060
38,094
525
(»)
(•)
114,141
69,006
45,135
6,994
465,610
127,843
327,556
(*)
69,655
54,428
25,198
18,511
21,430
99,987
6,733
198
(•)
2,189
35,471
4,208
7,886
(•)
(•)
(»)
6,418
6,345
5,036
2,253
414
1,839
695
2,630
9,657
7,908
3,255
2,175
2,478
1,749
1,104
67,106
24,136
42,970
60,007
7,153
127,626
27,856
96,952
3,173
16,736
15,592
5,612
9,617
24,306
21,916
20,893
9,141
2,516
9,236
126,767
3,123
24,880
13,085
9,179
2,616
13,023
2,997
4,113
31,920
19,153
12,767
24,044
22,667
Taxes
(Thousmd
(7)
147,511
4,686
3,366
1,920
1,311
135
(*)
(•)
21,481
13,777
7,704
14,952
2,656
45,966
9,491
35,606
(♦)
5,186
3,875
3,923
2,255
8,055
3,519
6,827
5,065
(•)
1,636
50,253
2,285
5,256
(•)
(«)
(*)
2,672
2,857
1,451
12,724
9,315
3,409
13,391
9,617
108,339
2,791
2,404
510
1,065
829
387
359
6,112
1,801
4,311
5,396
1,010
42,294
7,468
34,330
1,296
7,377
6,434
1,144
2,623
7,014
8,442
37,619
4,704
155
32,760
12,751
1,454
2,841
1,304
534
1,003
1,516
774
956
2,417
1,413
1,004
1,442
1,351
Deprecia-
tion
(Thousand
rhtlara)
(8)
37,179
4,305
4,197
2,090
2,044
63
(•)
(«)
2,963
1,544
1,424
1,271
318
8,081
2,650
5,213
(•)
795
681
326
359
1,005
1,743
12,809
365
(«)
11,924
6,937
1,254
399
(•)
(«)
(«)
360
1,069
1,545
1,013
632
381
727
570
120,334
9,307
8,582
1,703
5,650
1,229
725
1,152
6,222
2,459
3,763
6,172
2,150
16,137
3,369
12,461
1,714
1,966
1,744
414
1,084
2,787
2,752
60,958
695
344
59,919
13,286
3,087
4,249
2,316
403
1,530
2,662
1,018
2,365
2,489
1,140
1,349
1,350
1,066
51,605
13,334
13,212
5,413
7,722
77
(•)
(♦)
5,081
2,439
2,642
1,626
595
6,578
1,528
4,856
(*)
764
444
258
393
956
1,507
14,756
122
(•)
14,611
7,926
2,437
449
(•)
(«)
(*)
792
424
1,135
1,273
735
538
1,062
354
Net profit
(less
loss)
(Thousand
dollars)
(9)
465,863
18,018
14,346
4,756
6,267
3,323
3,672
^2,094
45,124
10,933
34,191
36,329
2,315
114,849
26,931
85,632
2,950
13,027
13,230
5,991
U.,700
16,004
22,730
20,107
6,476
6,370
7,261
230,798
2,260
16,284
7,064
3,708
5,512
13,424
5,113
4,467
96,200
76,643
19,557
70,548
22,497
231,659
30,276
27,476
11,247
16,017
212
(»)
(•)
8,963
5,147
3,816
9,007
1,080
46,918
10,653
35,619
(•)
4,966
3,948
4,796
2,710
3,076
14,788
5,220
^3,126
(•)
7,052
131,067
2,648
3,377
(»)
(•)
(•)
2,842
3,614
2,012
61,465
52,242
9,223
44,681
10,428
Partnerships with
net profit
Number of
partner-
ships
(10)
24,936
1,780
1,499
373
850
276
231
(•)
2,290
642
1,648
233
7,151
1,080
5,964
255
841
1,272
272
464
1,511
1,349
6,167
1,368
277
4,522
5,897
280
1,278
589
447
242
988
471
214
1,278
917
361
709
679
(Thous^td
dollars)
15,560
4,895
4,788
1,694
2,806
288
(♦)
(•)
680
258
422
(«)
3,453
518
2,853
(»)
510
337
260
219
467
971
3,209
532
(♦)
2,497
2,593
245
(*)
(•)
(♦)
319
272
263
637
457
180
409
255
172
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3,4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES —Continued
State and industry
partnerships with and without net profit
Number or —
Partner-
ships
Receipts
Total
(Thousojd
Business
( Thousand
Cost of
sales and
operations
(ThouSMid
dollara)
Payroll
(Thouaand
dollars)
(Thousand
(hilars)
Deprecia-
tion
IJet profit
(less
loss )
(Thousmid
dollars)
Partnerships with
net profit
Number of
partner-
ships
(Thoi'sand
dollars)
MISSQURI
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriciiLture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Autcanotive dealers
Apparel and accessory stores
Furniture, home fiimishings, and equipment stores.
Eating and drinMng places
Other retail trade
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service
Real estate
Services
Hotels, rocaning houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services ■
Offices of physicians and surgeons
Other medical and health 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 ■
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health sepvirfes ,-
Legal services
Other services
Footnotes at end of table*
(1)
(2)
13)
(•i)
(5)
(6)
(7)
(S)
(9)
(10)
21,550
5,750
5,422
2,164
2,903
355
328
(»)
929
300
629
269
4,950
737
4,185
215
430
1,075
234
173
905
1,103
5,287
1,178
416
3,693
3,699
392
657
433
(•)
(»)
392
327
308
485
287
198
em
529
31,188
1,299
981
(«)
363
541
318
(♦)
1,857
561
1,270
1,217
515
7,634
780
6,792
419
1,475
894
570
414
1,508
1,512
12,253
2,937
343
8,973
6,179
244
1,(KS
(*)
670
191
755
499
557
716
447
269
1,112
1,248
63,307
13,638
12,805
5,080
6,934
791
833
(»)
1,959
611
1,348
1,585
582
10,880
1,620
9,204
561
946
2,311
597
354
1,916
2,519
25,096
12,498
i,ica
11,497
9,427
978
1,426
974
(•)
(*)
873
734
697
1,409
838
521
1,936
1,374
1,876,919
202,120
161,467
55,102
97,659
8,706
40,653
(•)
115,530
64,912
50,618
20,777
899,906
282,714
615,380
26,965
126,038
159,817
32,482
29,896
68,475
171,707
148,068
64,412
15,999
67,657
373,182
25,833
33,002
19,284
(«)
(»)
15,043
23,636
9,768
101,233
71,929
29,304
83,574
81,093
1,839,579
195,670
155,166
51,549
95,284
8,333
40,504
(*)
114,887
64,505
50,382
20,659
892,026
281,507
608,707
26,793
125,413
157,988
31,181
29,414
68,012
169,906
129,659
54,475
15,729
59,455
370,688
25,569
32,783
19,271
(«)
(•)
14,947
23,439
9,704
100,931
71,749
29,182
82,981
80,334
1,076,482
125,778
99,322
27,565
66,825
4,932
26,456
(*)
79,939
51,475
28,464
14,191
690,205
241,722
447,126
20,425
101,738
125,298
20,374
21,463
34,886
122,942
2,943
236
935
1,772
85,065
10,165
12,844
6,657
C«)
(»)
6,871
14,427
5,859
1,049
414
635
1,148
32,702
219,590
7,764
6,418
2,092
3,266
1,060
1,346
(«)
27,351
16,257
11,094
17,515
1,U3
64,983
12,136
52,729
1,748
8,813
10,109
4,428
2,014
11,264
14,353
27,723
22,354
1,577
3,792
70,295
5,375
9,084
5,436
(«)
(»)
2,854
3,350
2,234
17,106
11,047
6,059
10,088
20,194
32,165
3,852
3,537
1,520
1,709
308
315
(•)
2,026
1,039
987
356
10,279
2,024
8,237
257
889
2,222
363
377
1,769
2,360
7,839
1,417
138
6,284
6,084
1,218
838
460
(•)
(•)
127
423
287
935
579
356
767
1,484
59,624
13,831
12,767
4,890
7,297
580
1,064
(«)
4,193
1,885
2,308
2,029
1,019
7,941
1,536
6,392
258
773
1,021
270
434
1,553
2,078
17,869
504
99
17,266
12,406
2,852
2,935
2,094
(•)
(•)
2,485
704
399
309
439
370
1,618
604
288,962
22,609
17,900
12,024
5,354
522
4,709
(«)
12,434
3,394
9,040
10,514
2,263
61,350
10,042
51,205
2,367
5,553
11,076
3,730
2,668
9,322
16,439
30,607
17, 657
6,387
6,563
146,482
3,429
6,004
3,317
(»)
(•)
2,772
3,068
402
62,515
46,789
15,726
52,289
16,003
102,323
3,225
2,537
(*)
805
1,578
688
(•)
3,814
1,155
2,607
2,358
1,184
17,197
2,416
14,623
936
3,142
1,849
1,206
853
3,270
3,367
56,767
22,456
944
33,367
15,484
523
2,3M
(«)
1,366
515
1,718
1,137
1,501
1,964
1,391
573
3,261
3,066
2,253,168
63,261
50,814
(•)
10,144
39,457
12,447
(«)
147,783
73,238
74,105
225,520
34,518
974,198
235,946
719,870
39,983
171,336
127,278
71,031
59,920
103,840
141,4B2
298,991
29,262
30,702
239,027
501,145
11,914
39, 2U
(«)
12,556
12,754
41,701
23,095
21,155
94,482
72,812
21,670
169,658
99,929
2,203,974
58,376
45,943
(»)
9,434
35,662
12,433
(*)
146,159
72,469
73,251
224,134
33,686
966,191
233,811
714,055
38,545
169,954
126,878
70,705
58,980
108,226
140,767
279,646
17,196
29,143
233,307
494,338
11,862
39,058
(♦)
12,522
12,681
39,642
22,676
20,773
94,267
72,613
21,654
168,871
97,139
34,335
27,333
(«)
5,705
21,049
7,002
(«)
95,319
52,574
42,471
148,469
17,161
702,954
134,794
504,941
25,062
131,622
100,029
46,579
40,369
60,717
100,063
23,994
6,665
14,038
3,291
89,433
3,404
14,953
(*)
3,929
4,940
20,403
13,394
10,463
3,745
1,098
2,647
7,181
15,390
284,992
11,231
9,556
C»)
1,078
8,166
1,675
(•)
22,752
9,857
12,895
6,045
69,028
16,624
50,919
3,225
8,928
6,144
5,774
5,141
14,542
7,165
11,708
1,258
4,295
6,155
103,169
2,027
8,658
(•)
3,151
985
11,113
3,439
3,828
14,134
9,355
4,779
32,734
27,131
79,968
2,625
2,378
(•)
793
1,537
247
(«)
2,848
1,134
1,660
1,233
11,941
2,457
9,255
350
1,795
1,101
802
817
2,562
1,828
46,066
1,824
507
43,735
10,031
939
1,098
(•)
323
350
1,117
653
929
1,372
806
566
2,085
1,838
90,950
3,817
3,345
(«)
1,031
2,250
472
(•)
2,582
1,223
1,339
4,026
2,435
11,731
2,758
3,820
491
1,834
867
671
623
2,489
1,845
53,609
1,419
541
51,649
12,271
1,538
1,598
(•)
478
572
2,205
1,433
846
1,806
1,205
601
1,401
1,444
387,664
12,135
3,443
(»)
825
7,230
3,692
(•)
29,333
10,975
18,254
28,317
5,719
88,010
14,293
72,105
4,428
14,156
9,104
8,566
5,240
14,959
15,652
28,607
3,534
3,569
21,504
193,938
^1,011
10, 636
M
3,597
3,676
9,198
2,809
2,803
53,570
45,802
7,768
85,435
30,493
16,511
4,304
4,036
1,792
2,072
222
213
(«)
785
269
516
214
3,982
586
3,368
187
342
887
225
(•)
684
904
3,536
562
416
2,558
3,077
311
470
300
(•)
(•)
339
300
222
458
286
(•)
555
422
23,024
(•)
260
336
215
(«)
1,519
456
1,037
1,110
381
6,613
728
5,323
290
1,288
761
518
362
1,375
1,229
7,253
1,405
265
5,533
5,077
(•)
9:
(»)
593
165
603
317
295
687
443
244
1,086
1,059
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
173
State and industry
Partnerships wi
th and without net profit
Partnerships with
net profit
Number of —
Rece
ipts
Cost of
sales and
operations
PajToll
Taxes
Deprecia-
tion
Net profit
(less
loss)
Number of
partner-
Net
Partner-
Total
Business
profit
ships
f TTwusancf
f Thousand
(Thouaartd
(Thousand
(Thousand
(Thousand
(Thousand
ships
(Tho'rsiwjd
doJiarsJ
dollars)
dollara)
dollars)
(hilars)
dollars)
dollars)
dollars)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
86,763
333,104
10,792,629
10,260,912
3,767,669
2,043,599
465,294
405,814
1,749,708
54,821
2,048,917
4,049
10,087
192,511
185,814
99,049
19,924
6,209
21,725
12,214
2,974
34,643
3,555
8,653
159,358
153,773
86,040
15,493
5,698
17,792
8,800
2,581
26,267
433
988
7,204
6,347
3,360
533
756
1,862
13,668
246
1,355
2,202
5,156
107,783
105,030
61,105
8,730
3,033
12,326
7,933
1,695
16,219
920
2,509
44,871
41,896
21,575
6,180
1,909
3,604
4,535
640
8,693
494
1,434
32,653
32,041
13,009
4,431
511
3,933
3,414
393
8,376
130
1,348
10,696
10,542
10,708
285
119
300
17,253
(•)
(•)
3,257
6,984
420,505
418,046
334,697
95,191
8,401
5,875
30,923
2,924
48,496
1,168
2,492
267,784
265,943
234,267
61,191
5,222
3,474
5,540
960
22,572
2,089
4,492
152,721
152,103
100,430
34,000
3,179
2,401
25,383
1,964
25,924
3,74a
8,437
720,617
717,686
514,802
171,459
14,352
8,791
71,452
3,305
78,183
1,199
2,794
98,047
96,789
45,752
23,647
3,199
8,023
13,621
1,067
16,012
18,932
41,037
2,972,513
2,956,292
2,272,161
175,946
35,039
22,763
219,311
15,763
232,932
3,770
8,578
1,433,251
1,426,528
1,184,646
68,568
11,033
5,730
70,337
3,083
77,231
15,083
32,296
1,520,106
1,510,648
1,072,498
105,939
23,822
16,956
148,126
12,617
154,345
809
1,813
108,510
107,988
74,056
7,156
1,417
2,063
11,138
646
11,777
3,520
7,537
419,74A
418,480
329,059
20,112
4,126
3,564
33,455
3,217
34,279
1,686
3,524
212,566
210,954
162,763
11,085
2,980
1,324
17,518
1,370
13,192
956
2,103
112,954
111,866
69,509
10,367
1,769
709
16,145
856
16,534
695
1,539
72,927
72,018
47,617
7,297
1,124
773
6,841
554
7,146
3,430
7,346
209,249
207,932
104,487
29,078
7,481
5,023
27,740
2,951
28,887
3,987
8,434
384,156
331,410
285,007
20,844
4,925
3,495
35,239
3,023
37,530
35,909
195,893
3,542,198
3,076,276
103,029
691,475
339,022
263,231
507,100
22,580
637,777
8,526
77,755
2,146,427
1,728,628
78,953
625,637
88,028
12,524
423,743
5,043
435,916
883
1,838
121,561
118,335
4,327
6,663
2,096
559
21,120
760
21,188
26,500
116,300
1,274,210
1,229,313
19,749
59,175
248,898
250,143
62,237
16,772
180,673
19,387
66,266
2,325,323
2,789,854
387,471
863,253
58,414
75,097
896,801
16,078
945,441
808
3,915
75,732
75,109
27,268
16,969
6,138
6,348
821
489
7,765
3,162
6,831
89,127
88,668
36,355
19,292
2,538
2,218
25,069
2,819
25,809
1,207
2,650
37,240
36,951
17,544
10,235
1,120
1,323
7,556
1,011
7,949
1,637
3,527
29,833
29,684
8,982
7,028
674
512
11,794
1,540
11,909
318
654
22,049
22,033
10,329
2,029
744
383
5,719
268
5,951
3,229
10,044
190,414
187,219
77,315
36,138
4,047
38,318
22,123
2,558
41,893
752
1,530
41,930
41,594
24,993
5,648
1,113
946
7,636
620
7,936
1,587
10,284
122,818
114,383
56,978
34,130
4,173
6,625
2,304
633
18,770
2,647
9,659
515,507
512,277
52,101
122,669
10,494
6,481
193,147
2,457
195,477
1,479
6,24i
245,274
245,014
3,937
34,977
2,193
2,416
141,643
1,414
142,011
1,168
3,415
270,233
267,263
43,164
87,692
3,301
4,065
51,504
1,043
53,466
3,575
12,189
731,784
775,348
4,264
200,411
11,129
6,662
387,096
3,376
387,790
3,627
11,814
1,008,511
995,251
107,192
427,996
18,772
7,499
258,100
3,;L21
260,001
19,329
61,075
1,496,400
1,475,542
905,528
166,742
28,261
39,506
217,254
15,572
225,306
2,626
6,687
87,727
86,121
49,223
7,831
1,712
6,212
13,043
2,171
14,547
2,280
5,946
59,710
58,157
29,389
4,839
1,359
5,128
9,893
1,852
11,323
1,258
3,628
35,612
34,525
16,905
3,833
1,020
2,853
5,352
1,123
6,055
724
1,668
17,772
17,449
9,279
631
238
1,916
2,667
458
3,391
298
650
6,326
6,133
3,205
375
101
359
1,874
271
1,877
346
741
23,017
27,964
19,334
2,942
353
1,084
3,150
319
3,224
(•)
(•)
(*)
(*)
(«)
(•)
(♦)
(»)
(»)
(»)
(*)
1,198
2,550
105,258
104,580
74,140
15,584
1,333
2,015
14,706
1,071
15,061
399
893
58,055
57,455
44,734
4,395
379
774
6,257
391
6,272
799
1,657
47,203
47,125
29,406
10,689
954
1,241
8,449
680
8,739
948
2,133
113,065
112,035
73,690
23,443
2,229
4,535
13,283
807
13,774
361
781
20,222
20,104
9,442
3,744
639
1,279
2,791
253
2,366
5,744
12,948
829,943
821,217
636,542
53,316
13,598
8,296
47,823
4,524
50,772
847
2,303
300,497
296,579
237,867
20,308
3,692
2,647
15,522
777
15,876
4,784
10,384
520,730
516,023
393,065
36,915
9,706
5,485
31,460
3,639
34,028
447
1,030
40,803
40,415
31,510
2,561
682
962
1,038
286
1,420
804
1,683
125,700
125,193
105,956
5,314
2,476
909
5,306
630
5,688
1,356
2,800
150,643
149,618
123,803
7,048
1,788
819
6,755
982
7,263
298
675
18,687
18,417
12,207
1,932
617
104
1,664
219
1,671
364
830
37,293
36,828
24,393
2,789
820
426
4,352
359
4,357
763
1,632
40,928
40,601
20,467
6,905
1,446
904
4,115
530
4,976
752
1,734
106,671
104,946
74,229
10,366
1,877
1,361
8,230
583
3,653
4,038
22,735
67,171
61,027
5,362
4,552
3,525
8,407
25,874
2,981
27,161
691
12,693
6,148
4,093
270
1,168
151
38
2,839
289
2,941
225
462
14,722
14,577
1,347
2,127
166
226
6,619
225
6,619
3,122
9,580
46,301
42,357
3,745
1,257
3,208
8,143
16,416
2,467
17,601
4,381
13,165
269,811
267,307
55,491
52,123
5,129
3,735
99,269
3,759
100,654
352
715
14,002
13,533
6,881
2,605
404
818
1,609
273
1,730
1,224
3,336
35,441
35,042
15,783
9,495
1,231
1,655
6,302
1,039
6,494
508
1,772
16,777
16,420
8,183
5,565
790
860
2,a9
428
2,730
505
1,090
10,416
10,376
4,206
2,961
187
383
2,322
453
2,330
211
474
8,248
3,246
3,399
969
304
412
1,361
158
1,384
330
849
10,059
10,010
5,717
1,482
185
1,446
767
270
1,653
579
1,186
29,303
23,4/16
17,517
4,246
975
1,681
3,418
473
3,521
345
2,675
10,388
10,211
3,017
1,443
210
1,336
2,392
291
2,453
533
1,640
88,270
87,826
2,286
14,100
843
490
47,073
502
47,092
417
1,382
73,879
73,767
538
11,069
593
285
40,420
336
40,439
(«)
(«)
(»)
(•)
(♦)
(•)
(*)
(•)
(»)
(*)
(•)
427
1,223
43,468
43,332
7,333
390
481
26,093
427
26,093
591
1,541
38,880
38,822
4,285
11,419
841
823
11,615
434
11,£L8
NEW YORK
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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, insxirance, and real estate
Finance - , .
Insurance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
perBonal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Ami:sement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
NORTH CAROLIHA
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agric\ilture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insxurance agents, brokers, and service
Real estate
Services
Hotels, rocHoing houses, camps, and other lodging
places ■ '
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
Footnotes at end of table.
174
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
State and industry
All indvistries-
Agriculture, forestry, and fisheries
Fanns
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, conmixinication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, rocming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and sxirgeons
Other medical and health 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
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
AutciDotive dealers <
Apparel and accessory stores
Furniture, home furnishings, and equipment stores
Eating and drinking places
Other retail trade .' . . .
Partnerships with and without net profit
Partner-
ships
(1)
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service.
Real estate
Services
Hotels, rocming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
36,005
2,973
2,774
1,161
1,350
263
(•)
643
2,363
lis.
1,615
1,107
653
8,782
1,016
7,672
252
1,156
1,281
335
648
2,042
1,958
11,564
2,656
509
8,399
7,774
310
1,252
453
473
326
1,149
853
873
1,161
723
438
1,132
1,039
11,310
2,021
1,856
618
1,047
191
(«)
456
671
201
470
248
2,759
475
2,273
(*)
218
564
(•)
281
277
705
3,041
558
325
2,158
2,144
(•)
298
(»)
(»)
(»)
304
496
(•)
177
W
(«)
281
411
(2)
117,086
7,389
6,991
2,367
3,020
1,104
(«)
4,840
5,257
1,767
3,490
2,759
1,356
19,112
2,432
16,464
529
2,418
2,631
757
1,398
4,357
4,374
54,871
26,366
1,130
26,375
21,088
1,281
2,693
1,029
970
694
2,601
2,327
2,280
3,217
1,939
1,278
3,731
2,958
34,007
4,983
4,653
1,634
2,483
486
(•)
1,780
1,432
419
1,013
574
6,118
1,053
5,035
(•)
442
1,165
684
608
1,616
12,775
5,024
717
7,034
5,294
(•)
650
(•)
(♦)
(«)
387
1,004
Receipts
Total
(Thousand
(3)
2,842,569
80,780
71,293
15,762
38,789
16,742
(•)
37,860
251,982
143,833
108,149
151,950
45,432
1,268,411
372,541
871,628
43,916
131,931
224,431
45,038
69,714
127,853
178,745
264,759
58,815
24,932
131,012
740,954
12,276
58,347
23,819
10,879
23,649
54,870
34,091
31,417
161,432
118,588
42,844
177,821
210,700
(•)
(•)
(•)
910
982
1,106,644
56,942
44,694
10,562
31,935
2,197
(*)
46,156
91,645
50,498
41,147
57,465
34,110
585,434
204,353
374,432
(»)
53,082
135,342
(•)
32,339
13,316
106,400
65,577
9,854
17,553
38,165
164,283
(•)
11,500
C»)
(«)
(•)
13,132
19,777
(•)
33,768
(•)
(»)
36,302
33,577
(Thousand
doiiarsj
(4)
2,734,671
78,287
63,382
14,737
37,750
16,395
(•)
36,979
240,384
132,756
107,628
150,133
44,952
1,255,967
367,197
864,622
43,103
181,432
223,025
43,826
69,333
127,001
176,902
243,374
51,607
24,272
167,495
734,107
11,634
57; 534
23,172
10,870
23,492
54,417
33,631
29,622
160,538
117,984
42,554
177,022
209>659
1,084,769
55,498
43,345
9,906
31,246
2,193
(«)
42,085
90,779
50,207
40,572
56,808
33,406
579,339
203,001
369,718
(*)
52,838
133,883
(*)
31,429
13,185
104,899
59,533
6,190
17,445
35,898
162,290
(•)
11,423
(»)
(•)
(»)
12,537
19,199
(•)
33,684
(•)
(•)
35,964
33,417
Cost of
sales and
operations
^Thousand
bHai
(5)
1,403,473
40,254
34,174
6,729
18,299
9,146
(»)
14,443
170,398
104,220
66,178
22,514
932,020
299,344
616,191
30,853
144,567
181,139
28,047
46,629
63,835
121,071
12,700
2,513
5,450
4,737
108,990
3,034
21,054
8,975
3,867
8,211
29,559
20,710
12,609
5,939
922
5,017
855
15,230
697,992
30,530
22,116
5,057
16,315
744
(•)
17,708
69,479
43,572
25,907
42,278
27,013
462,294
169,715
287,457
(«)
42,751
113,871
(♦)
21,428
6,451
78,729
3,665
908
1,278
1,479
41,690
(•)
5,706
(•)
(•)
(•)
6,707
9,419
(")
1,211
(•)
697
13,353
Payroll
(ThousMtd
dollars}
(o)
402,839
7,679
6,848
934
1,232
4,682
(•5
4,456
40,916
17,169
23,747
32,338
98,310
20,984
75,075
4,855
11,764
12,735
3,693
6,385
21,761
13,882
21,960
12,982
2,145
6,833
187,792
2,295
11,101
5,844
3,981
1,276
12,880
3,863
5,617
26,091
16,637
9,454
33,176
92,769
4,000
2,506
867
1,565
74
(*)
2,798
16,065
5,269
10,796
8,470
1,635
40,048
10,883
28,613
(•)
3,412
7,308
(«)
3,353
3,487
8,346
5,471
1,129
2,080
2,262
25,567
C")
3,298
(»)
(»)
(•)
2,498
2,382
(*)
6,845
(«)
(«)
?,572
3,329
(7)
65,560
2,576
2,422
602
1,356
464
(•)
1,085
4,179
1,958
2,221
2,830
1,653
16,783
3,704
12,834
1,000
1,631
1,495
558
1,075
4,390
2,685
22,030
1,551
258
20,271
14,315
945
1,731
987
266
478
902
778
993
2,230
1,374
856
2,525
4,211
Deprecia
tion
(8)
93,178
6,172
6,050
1,426
3,813
311
(«)
3,210
4,701
2,120
2,581
3,461
2,763
12,629
3,261
9,093
664
1,462
938
410
759
2,915
1,945
45,992
466
463
45,063
14,141
1,734
3,085
1,457
231
1,397
1,176
300
1,614
1,767
315
952
1,855
2,110
19,069
1,350
1,182
265
850
67
{»)
1,575
1,596
895
701
444
6,813
2,556
4,034
(«)
500
1,006
(«)
492
359
1,290
3,402
105
173
3,124
3,040
3
(•)
(•)
(•)
150
419
(•)
(-)
413
506
32,411
4,394
4,164
1,473
2,278
413
(«)
4,158
2,019
703
1,316
1,807
792
5,150
1,305
3,266
(*)
407
637
(»)
445
443
1,046
8,006
96
206
7,704
6,049
(*)
535
(«)
(•)
(»)
700
1,373
C»)
578
(«)
(«)
129
1,0W
Net profit
{less
loss)
(Thouiand
dollars)
(9)
496,810
16,617
16,021
3,773
9,994
2,254
(«)
5,523
36,125
16,669
19,456
18,453
7,708
108,626
25,498
80,326
2,518
12,403
12,990
6,072
7,153
18,467
20,723
13,836
H76
9,330
9,982
284,711
1,987
12,120
2,886
2,236
6,998
11,993
7,393
5,551
89,361
72,545
16,816
100,452
55,854
121,407
5,490
3,549
931
2,700
'32
(*)
1,340
3,052
1,716
5,336
1,804
25,508
7,930
17,384
(•)
1,842
3,451
(*)
2,975
'140
6,639
20,056
5,424
6,572
3,060
53,752
(•)
1,643
(»)
(»)
(•)
2,113
3,667
(•)
17,759
(•)
(•)
19,103
6,552
Partnerships with
net profit
Number of
partner-
ships
(10)
26,730
2,262
2,113
795
1,179
(»)
(•)
297
1,934
528
1,406
859
553
7,523
900
6,529
227
1,024
1,041
310
549
1,771
1,607
7,045
1,074
485
5,486
6,184
187
955
305
nf>
276
903
679
459
1,039
723
316
1,079
8,710
1,295
1,158
yi2
701
(•)
(•)
264
554
(«)
415
300
(»)
1,990
373
1,607
(»)
132
416
(•)
223
165
475
2,151
345
273
1,543
1,906
C»)
298
(•)
(«)
(•)
244
411
(«)
171
(«)
(•)
276
356
Footnotes at end of table.
Business Returns/1968 • Partnerships
175
PARTNERSHIPS IN 27 STATES
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES —Continued
State and industry
Partnerships with and without net profit
Partner-
ships
Receipts
(Thousand
doltars)
( Thousand
dollars)
Cost of
sales and
operations
(Thousand
dollars)
Payroll
(Thousand
dollars)
( Thousand
dollars)
Deprecia-
tion
Net profit
(less
loss)
(Thous^d
dollars)
Partnerships with
net profit
Number of
partner-
ships
OREGON
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services ■
Wholesale and retail trade
Wholesale trade
Retail trade ■
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, roCTDing houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health 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
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, rocaning houses, camps, and other lodging
places
Personal services
Laiindries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
Footnotes at end of table.
(1)
(2)
(3)
W
(5)
(6)
(7)
(8)
(9)
(10)
12,607
2,127
1,918
806
759
353
209
(•)
876
277
599
240
2,579
433
2,145
(')
208
438
(•)
191
543
530
3,643
943
196
2,504
2,115
(«)
307
(«)
(•)
(•)
340
212
193
235
178
(•)
235
4B0
45,240
2,717
2,315
335
1,619
361
402
1,210
3,627
1,065
2,562
2,379
739
13,74S
2,621
10,750
688
1,677
1,650
593
616
2,975
2,551
12,062
2,329
310
9,423
8,655
498
1,646
544
699
403
1,083
1,302
833
1,188
893
295
812
1,293
34,327
4,707
4,189
1,815
1,668
706
518
(♦)
1,811
586
1,225
574
5,686
1,007
4,677
(•)
425
986
M
441
1,097
1,127
13,838
5,878
580
7,380
5,719
(*)
616
(•)
(♦)
(•)
1,004
504
481
712
553
(-)
927
1,140
1,204,627
96,034
89,091
26,048
43,629
19,414
6,943
(•)
118,534
72,770
45,764
224,831
16,442
499,940
178,834
320,557
(«)
58,959
82,979
(•)
38,271
41,244
79,796
63,567
5,532
18,746
39,289
180,880
(«)
11,316
(•)
(*)
(«)
13,191
9,057
10,90f7
44,365
38,928
(•)
38,927
46,510
1,171,968
92,609
35,671
23,952
42,458
19,261
6,938
(•)
112,108
68,067
44,041
221,758
16,269
494,517
177,189
316,779
(•)
58,727
81,809
(•)
37,660
40,999
73,509
55,013
3,418
13,554
33,046
176,895
(*)
11,118
(♦)
(«)
(•)
12,761
7,867
9,523
44,243
38,826
(♦)
38,716
46,331
691,774
54,932
53,246
11,481
29,262
12,503
1,686
(»)
86,326
55,616
30,710
148,325
5,265
364,896
146,172
218,254
(*)
47,005
65,132
(*)
24,947
18,507
49,782
2,375
1,205
603
567
27,828
(•)
4,932
(♦)
M
(•)
6,297
3,450
3,359
2,435
925
(•)
5,033
161,886
11,441
10,633
2,380
3,494
4,759
(•)
22,567
12,783
9,784
33,946
3,907
43,472
10,337
33,107
(•)
3,806
5,559
(•)
3,734
8,847
9,251
5,296
368
3,617
3ia
35,657
(»)
2,630
(•)
(•)
(•)
559
1,013
1,571
8,218
6,343
(*)
7,545
12,507
28,190
3,876
3,622
1,525
1,645
452
254
(»)
1,945
1,293
652
5,360
325
6,145
1,746
4,396
(*)
455
685
(»)
538
1,139
1,354
5,733
94
276
5,363
3,633
(•)
287
(•)
(•)
(»)
210
236
476
691
528
(♦)
519
814
42,826
6,308
6,105
2,544
2,436
1,125
203
(•)
4,690
3,146
1,544
1,259
5,423
1,263
4,157
(«)
541
518
(«)
237
1,127
1,545
12,486
9
499
10,978
5,711
(»)
488
(«)
(•)
(•)
1,377
640
668
640
470
(♦)
170,306
14,978
13,134
6,063
3,869
3,202
1,844
(•)
9,140
2,828
6,312
25,911
3,670
32,052
6,821
25,209
(♦)
3,316
4,350
(•)
3,565
5,022
7,807
11,328
1,586
8,255
1,437
72,912
(•)
2,856
(•)
(•)
(♦)
3,241
1,428
2,595
23,078
21,470
(»)
22,854
15,913
171,957
5,942
5,105
800
3,535
770
837
6,929
7,832
2,314
5,513
6,030
31,010
6,637
23,511
1,573
3,545
3,644
1,249
1,552
6,364
5,584
83,563
59,992
766
27,305
23,617
1,302
4,036
1,652
1,447
937
3,856
2,882
2,359
2,791
2,137
654
3,004
3,387
4,355,920
67,297
55,293
5,629
39,706
9,958
12,004
98,993
343,486
149,266
194,220
567,315
81,351
2,168,497
717,534
1,352,498
77,861
281,977
343,639
90,053
93,606
164,056
296,256
364,089
88,569
34,937
240,583
664,505
32,558
74,386
26,666
15,293
32,422
49,536
51,506
24,791
133,196
109,745
23,451
164,371
134,161
4,275,338
64,217
52,235
4,729
37,589
9,917
11,982
95,434
339,546
147,024
192,522
562,704
76,462
2,144,324
711,135
1,335,321
76,809
280,149
340,217
83,930
93,557
162,215
293,444
334,873
66,453
34,775
233,645
657,398
31,818
73,353
26,316
15,160
31,877
49,026
51,158
24,334
132,690
109,361
23,329
163,036
131,933
2,537,893
34,184
23,321
2,727
20,915
4,679
5,863
51,523
238,253
114, 106
124,147
396,264
40,112
1,612,947
567,278
969,204
53,982
222,608
284,657
59,611
60,644
84,785
202,917
15,963
60
10,093
5,815
143,626
14,997
32,345
12,176
5,900
14,269
25,864
32,802
10,309
3,876
1,361
2,515
2,529
25,904
599,496
7,094
4,951
349
2,277
2,325
2,143
20,906
79,540
27,994
51,546
111,884
25,243
163,768
43,752
112,491
6,985
17,805
20,135
8,771
9,917
23,214
25,664
44,979
23,710
4,876
15,393
146,082
6,306
18,019
8,549
5,073
4,397
14,260
7,364
4,209
21,277
13,159
8,118
34,170
39,977
93,612
1,500
1,326
326
737
261
174
2,419
6,460
2,366
4,094
9,237
3,440
22,497
5,243
16,107
782
1,998
2,345
303
1,369
3,844
4,466
34,357
1,746
376
32,735
13,145
1,295
2,041
915
382
744
971
1,157
619
1,643
974
669
2,683
2,736
158,191
6,047
5,521
578
4,312
631
526
7,848
6,996
2,087
4,909
31,265
5,348
24,116
5,748
17,391
1,654
2,896
1,997
923
1,027
4,675
4,219
57,100
456
244
56,400
19,461
2,807
4,786
2,173
354
2,259
1,244
1,648
3,601
1,721
973
748
2,047
1,607
545,946
13,071
10,033
581
8,116
1,336
3,038
^6,213
46,503
17,185
29,318
42,270
9,254
161,502
43,824
106,140
6,172
16,397
14,499
9,182
9,141
23,618
26,631
51,149
30,462
8,418
12,269
228,163
4,385
13,553
3,656
4,631
5,266
5,456
8,126
1,810
73,427
66,733
6,644
91,603
29,303
9,177
1,495
1,387
655
455
277
108
(•)
756
183
563
188
2,276
317
1,958
203
411
(•)
191
518
451
1,925
411
196
1,313
1,752
(•)
232
(•)
(•)
(*)
238
(*)
C«)
235
178
(*)
235
454
34,427
1,902
1,597
183
1,230
134
305
394
3,192
933
2,259
1,912
606
11,421
2,185
8,860
560
1,478
1,286
515
531
2,531
1,959
7,252
1,162
253
5,832
7,196
418
1,473
395
699
379
723
921
544
1,131
365
266
811
1,175
176
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER 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
( Thousand
( Thousand
doltars)
Cost of
sales and
operations
(Thousm^d
dollars)
Payroll
dollars
Deprecia-
tion
(Thousand
dollari)
Met profit
{less
loss)
(ThousMtd
dollars}
partnerships with
net profit
Number of
partner-
ships
dollars)
TENNESSEE
All industries
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents , brokers , and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services ■
Automobile parking, repair, and services ■
Amusement and recreation services, including
motion pictures ■
Medical and health services ■
Offices of physicians and surgeons
Other medical and health 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
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
General merchandise stores
Food stores
Autcniotive dealers
Apparel and accessory stores
Furniture, home furnishings, and equipment stores
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, and other lodging
places < . . . .
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health serviccc
Legal services
Other services
Footnotes at end of table.
CD
(2)
(3)
(i)
(5)
(6)
(7)
(8)
(9)
(10)
18,552
2,651
2,211
63*
1,234
343
440
(•)
1,157
565
592
302
5,588
924
4,644
238
837
1,339
399
319
497
1,015
4,293
685
196
3,412
3,937
252
995
619
313
(«)
411
466
352
679
4ao
199
394
388
62,422
11,594
10,666
3,201
6,682
783
923
2,337
3,121
1,439
1,682
1,374
895
11,507
2,164
9,142
513
1,229
2,161
540
802
985
2,912
21,396
4,102
1,538
15,756
10,124
484
1,610
588
325
197
1,933
1,005
606
1,105
642
463
1,217
2,159
53,110
6,130
5,112
1,671
2,677
764
1,068
(•)
2,494
1,219
1,275
1,263
632
12,371
2,051
10,242
516
1,801
2,846
84S
771
1,020
2,440
20,354
9,530
548
10,276
9,509
694
2,073
1,306
636
(«)
859
1,005
839
1,690
1,160
530
1,455
894
1,777,874
80,954
35,714
13,022
15,753
6,939
45,240
(•)
171,526
114,713
56,808
112,453
12,891
1,012,429
316,287
630,394
32,362
167,931
217,597
25,934
43,979
23,175
169,366
85,701
9,991
14,467
61,243
290,285
17,305
23,489
18,938
7,099
(«)
29,829
27,892
12,921
109,828
84,608
25,220
44,171
19,850
1,755,750
78,903
33,979
12,687
14,864
6,423
44,924
(•)
169,304
113,237
56,517
111,836
12,868
1,003,645
314,217
673,853
32,162
167,519
215,653
25,831
42,657
23,052
166,979
79,160
7,363
14,307
56,990
288,016
16,369
28,217
18,734
7,096
(♦)
29,708
27,565
12,344
109,417
84,428
24,989
44,129
19,767
1,158,521
54,640
19,735
6,767
10,512
2,456
34,905
(-)
130,270
90,166
40,104
82,801
7,114
809,867
270,639
526,533
24,911
140,288
177,826
16,571
29,362
12,807
124,768
8,649
606
3,275
4,768
58,868
7,940
11,010
6,334
3,198
(♦)
15,730
16,093
4,428
953
55
898
534
2,180
5,103
2,333
925
611
797
2,770
(«)
27,981
15,793
12,133
2,085
63,700
14,704
47,394
1,703
9,627
11,408
2,597
4,302
3,369
14,383
5,232
317
2,529
2,386
5i;270
3,785
7,074
4,946
1,721
(•)
7,544
4,151
1,279
17,169
12,263
4,901
4,473
5,795
27,2Cf7
1,059
617
170
243
204
442
(•)
2,747
1,695
1,052
1,538
433
9,468
2,024
7,340
463
2,001
1,197
246
611
764
2,058
6,400
90
139
6,171
5,217
911
773
617
129
(«)
473
761
584
1,120
716
401
233
362
41,000
4,371
2,937
1,194
1,300
443
1,934
(•)
3,069
1,474
1,595
1,356
7,556
2,032
5,401
513
1,149
968
151
352
425
1,843
11,826
109
142
11,575
8,418
2,124
2,215
2,020
141
(.)
411
712
691
1,500
1,090
410
454
311
227,045
7,797
4,820
1,692
1,897
1,231
2,977
(»)
15,904
3,872
7,032
8,099
863
51,097
10,345
40,054
2,340
6,181
10,696
2,716
3,750
1,901
12,470
23,095
5,120
5,532
12,393
119,339
739
3,747
2,211
1,033
(»)
7,122
4,137
2,314
63,759
51,803
11,956
30,114
6,907
200,315
29,436
26,007
7,973
15,995
2,034
3,429
16,309
6,349
3,202
3,647
3,373
2,827
27,030
5,226
21,360
1,362
2,822
4,666
1,235
1,764
2,190
7,321
85,242
26,672
4,126
54,444
29,696
2,151
3,533
1,214
1,'776
543
5,833
2,229
2,377
4,221
2,072
2,149
3,957
5,395
5,826,475
569,961
487,972
189,338
271,596
27,033
31,939
347,792
586,289
402,480
183,809
314,337
98,887
2,458,352
838,393
1,594,116
73,317
306,351
540,526
61,476
98,266
81,433
432,747
614,562
80,525
100,606
433,431
835,795
50,363
59,653
30,574
16,545
12,539
82,697
27,399
34,058
228,735
151,628
77,107
186,993
165,392
546,615
466,178
180,354
259,109
26,715
80,437
312,474
582,140
398,886
183,254
311,642
95,639
2,422,069
824,135
1,572,274
71,912
304,228
532,253
60,533
95,346
80,846
427,156
524,109
40,964
97,659
385,486
818,419
48,713
56,914
28,174
16,509
12,231
79,434
27,223
33,511
226,631
150,267
76,364
184,437
161,556
3,209,328
332,042
279,442
84,070
173,362
16,510
52,600
104,053
445,439
321,923
123,516
217,729
59,333
1,390,4S0
685,527
1,186,072
51,689
250,557
442,432
39,954
61,622
37,974
301,844
30, 580
5,359
9,115
16,106
129, a7
19,569
23,330
9,373
6,763
7,194
23,527
14,652
11,364
10,781
1,804
8,977
2,233
19,111
674,540
49,561
42,300
18,304
20,165
3,831
7,261
113,282
61,085
52,197
59,569
15,094
132,313
45,942
134,758
7,022
19,441
31,171
6,914
9,634
18,451
42,125
45,235
3,393
18,418
23,424
181,062
12,317
18,459
8,876
6,236
3,X7
12,275
1,804
5,443
49,332
26,721
22,611
35,897
45, 535
118,935
9,404
8,696
3,407
4,622
667
708
9,473
8,545
4,795
3,750
5,302
2,765
23,051
7,969
14,853
917
1,714
3,745
849
952
1,709
4,972
46,134
2,656
1,043
42,435
14,259
2,668
1,728
1,015
352
361
1,313
477
736
3,174
1,598
1,576
1,620
2,543
235,342
44,377
41,279
17,753
20,665
2,861
3,598
29,233
9,642
6,195
3,447
17,818
5,845
24,995
7,136
17,562
617
2,503
5,232
557
1,093
1,883
5,677
112,946
1,848
1,775
109,323
40,486
7,419
2,868
1,817
380
671
18,477
1,332
1,207
3,841
1,598
2,243
2,543
2,799
635,726
44,561
36,345
33,711
4,073
'1,439
3,216
57,398
51,631
29,325
22,306
21,468
8,916
122,185
34,676
85,923
5,786
11,072
17,563
3,350
9,770
7,266
30,611
47,810
13,633
30,424
'1,247
281,759
'3,089
7,791
4,439
2,133
1,219
11,449
4,343
2,842
108,148
85,494
22,654
104,346
45,429
13,765
1,698
1,478
502
739
237
220
(»)
933
479
454
(♦)
4,372
795
3,561
178
627
1,110
341
251
235
769
2,985
553
196
2,236
3,153
163
803
485
265
(»)
274
280
293
653
454
199
342
335
41,976
6,923
6,375
2,548
3,433
394
548
992
2,470
1,023
1,447
1,036
481
3,812
1,518
7,145
364
1,000
1,531
391
712
778
2,369
13,209
2,367
1,301
9,541
8,003
263
1,168
443
602
123
1,633
780
350
992
594
393
1,165
1,652
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4-NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
177
State and industry
All industries-
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries.
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service.
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
Partnerships with and without net profit
Number of —
Partner-
ships
(1)
WASHINGTON
All industries .
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service.
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Automobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
14,847
2,031
1,896
540
939
367
(♦)
173
1,450
543
907
349
3,299
510
2,759
(•)
558
656
201
252
375
539
3,659
731
(•)
2,800
3,475
277
706
189
313
204
466
361
(•)
436
300
(♦)
441
608
(2)
17,892
2,347
1,838
702
591
545
509
(*)
851
370
481
291
2,998
710
2,210
(«)
383
608
(■»)
553
379
7,188
1,806
(•)
5,242
3,445
246
559
363
(»)
(»)
678
238
271
577
436
(•)
495
381
45,644
4,786
4,490
1,547
2,080
863
(•)
365
3,166
1,243
1,923
761
7,138
1,170
5,906
(«)
1,155
1,336
475
519
761
1,272
19,100
7,448
(«)
11,319
9,361
984
1,491
457
626
408
1,245
826
(•)
1,194
861
(*)
1,518
1,515
Receipts
Total
(Thousjmd
(3)
66,179
5,805
4,679
1,684
1,733
1,262
1,126
(«)
2,071
931
1,140
1,631
1,096
7,191
1,780
5,255
(*)
786
1,778
(•)
(»)
1,174
833
37,802
10,175
(•)
27,347
10,506
540
1,198
798
(»)
(«)
2,026
993
1,621
1,533
1,090
(»)
1,576
1,019
73,263
58,697
9,295
41,901
7,501
(«)
29,031
122,513
67,876
54,637
31,179
16,340
420,586
92,137
320, ^42
(•)
79,617
95,334
18,894
27,439
20,797
62,174
107,228
11,937
(«)
91,281
268,980
17,773
24,959
8,228
8,216
8,515
13,758
21,309
(•)
68,461
53,084
(»)
61,702
54,737
(Thoust
dotiai
(4)
1,277,172
126,519
98,151
39,794
37,443
20,914
28,368
(•)
146,750
110,713
36,037
84,647
18,361
496,211
141,470
344,273
(»)
54,779
110,945
(«)
(*)
53,394
53,644
127,317
13,196
(»)
104,962
274,482
10,858
25,326
15,318
(•)
(•)
20,519
11,131
4,882
36,729
70,386
66,213
48,824
1,045,936
70,476
57,620
9,012
41,377
7,231
(•)
28,920
121,315
67,474
54,341
16,331
415,341
91,287
316,163
(•)
79,114
94,140
18,671
26,519
20,616
61,304
94,512
3,539
(•)
86,979
265,339
17,2«
24,800
3,201
8,136
8,463
12,677
20,984
(«)
68,152
57,822
(*)
61,103
54,255
Cost of
sales and
operations
(Thousm,d
dollars)
(5)
1,222,723
121,648
93,483
39,014
33,841
20,628
28,165
(•)
143,498
107,920
35,578
84,003
18,451
433,733
139,061
339,313
(»)
54,330
109,807
(*)
(«)
52,998
57,715
93,952
7
(»)
34,849
270,072
10,652
25,243
15,316
(•)
(•)
18,673
10,399
4,834
86,610
70,303
(•)
64,982
48,174
533,216
47,358
40,667
6,050
31,419
3,193
(*)
15,978
85,863
49,341
36,522
22,998
7,923
311,322
71,839
233,121
(*)
66,005
75,847
12,550
15,841
11,702
39,526
2,372
2,372
39,402
6,645
12,420
4,303
4,032
3,535
5,515
9,312
(«)
1,112
1,032
(♦)
1,925
(Thausand
dollars)
(6)
618,564
69,052
51,247
19,615
20,053
11,579
17,805
(»)
99,979
81,594
18,335
8,898
337,616
103,935
226,942
(*)
42,344
32, 616
(»)
(•)
21,221
39,569
8,575
5,668
43,563
3,753
12,392
7,147
(•)
(«)
12,178
5,496
1,363
514
427
(«)
329
6,533
150,303
9,117
4,446
1,033
2,039
1,374
(•)
7,837
25,294
3,097
17,197
6,757
2,827
36,141
7,463
27,903
(♦)
3,893
6,960
1,743
3,309
3,346
7,231
7,145
973
5,366
55,229
3,360
5,202
1,444
3,120
638
3,216
2,131
(*)
9,101
7,413
(*)
12,232
19,143
196,727
20,547
16,169
6,973
3,595
5,601
4,378
(•)
27,920
21,520
6,400
15,923
3,823
53,081
11,261
45, 560
(•)
3,367
11,807
(»)
(•)
15,937
6,992
3,943
61
(*)
2,688
66,068
2,044
8,702
5,993
(•)
(•)
5,393
1,764
19,797
13,195
(»)
12,037
15,712
C Thou sand
ibllars)
(7)
24,586
1,423
1,150
369
560
221
(*)
760
2,041
802
1,239
443
446
4,577
1,141
3,346
645
750
159
334
374
679
8,352
327
(*)
8,439
5,991
836
481
172
200
109
517
995
(•)
820
677
(*)
922
1,133
Deprecia-
tion
(Thousmd
dollars)
(B)
45,382
3,673
3,068
1,451
9CH
713
605
(•)
3,126
1,987
1,139
2,678
1,040
9,039
2,344
6,492
(*)
724
1,430
(»)
(•)
1,947
1,140
17,163
1,488
(•)
15,507
3,621
1,061
1,037
804
(*)
{•)
600
362
315
2,397
1,633
1,482
1,367
48,014
6,033
5,813
1,687
3,255
371
(»)
2,205
3,113
1,934
1,134
992
1,020
5,192
1,207
3,915
(*)
633
906
163
321
502
1,142
18,564
81
(')
18,399
10,732
2,359
1,037
380
240
467
1,462
2,953
Net profit
{less
loss)
(Thousand
dollars)
(9)
(*)
(»)
450
285
813
301
62,216
9,432
3,332
4,001
2,919
1,412
1,150
(•)
2,435
1,427
1,008
3,389
1,170
6,093
1,080
4,891
(•)
627
705
(•)
(»)
1,730
755
32,151
353
(♦)
31,611
7,227
368
1,120
899
(»)
{•)
1,211
1,325
429
963
662
184,217
5,720
1,365
'957
2,140
182
(•)
2,060
16,163
6,936
9,227
3,146
4,182
29,467
6,173
23,150
(•)
3,979
3,196
1,616
3,932
1,925
6,792
10,759
6,265
(•)
2,525
111,656
956
6,574
785
2,314
3,475
1,249
3,932
(♦)
46,526
40,671
(»)
35,275
15,212
Partnerships with
net profit
Number of
partner-
ships
(10)
(«)
746
565
169,729
14,262
10,895
4,281
4,514
2,100
3,367
(•)
19,273
11,416
7,857
11,913
4,043
32,949
8,825
23,617
(»)
2,768
8,315
(»)
(«)
2,566
4,299
'18,092
5,948
(♦)
'26,011
105,229
1,665
3,932
2,140
(»)
(»)
1,104
2,250
755
43,280
39,855
(•)
40,841
11,402
10,586
1,439
1,330
361
706
263
(*)
(»)
1,237
489
743
272
2,441
349
2,088
(«)
475
465
(•)
225
271
383
1,911
319
1,490
2,318
(•)
577
(»)
(*)
286
336
(Thors.
dolla.
(*)
(»)
436
300
441
503
11,598
1,577
1,330
546
449
335
247
(»)
749
292
457
189
2,192
520
1,618
(♦)
298
544
(♦)
(«)
333
253
3,438
902
(•)
2,396
2,808
197
511
339
(•)
(•)
416
166
176
523
412
(♦)
495
324
Footnotes at end of table.
178
PARTNERSHIPS IN 27 STATES
Business Returns/1968 • Partnerships
Table 3.4— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS FOR SELECTED INDUSTRIES— Continued
State and industry
All industries.
Agriculture, forestry, and fisheries
Farms
Field crop farms
Livestock farms
Other farms
Other agriculture, forestry', and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric, gas, and
sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
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
Insurance agents, brokers, and service
Real estate
Services
Hotels, rooming houses, camps, and other lodging
places
Personal services
Laundries and dry cleaning plants
Beauty and barber shops
Other personal services
Business services
Autcmobile parking, repair, and services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Other services
partnerships with and without net profit
Nujjiber of —
Partner-
ships
(1)
18,560
3,778
3,492
563
2,302
627
285
(•)
1,023
265
758
249
4,239
438
3,735
(•)
328
559
(♦)
194
1,342
1,125
5,304
1,216
(•)
3,904
3,114
259
432
(«)
323
(♦)
540
198
(•)
471
312
159
481
625
(2)
54,621
9,064
8,406
i,396
5,538
1,472
658
(•)
2,276
626
1,650
1,764
501
9,515
1,066
8,227
(»)
679
1,198
(•)
395
2,941
2,521
23,358
11,275
(•)
11,637
7,809
521
891
(♦)
673
(»)
1,464
396
(»)
1,352
980
372
1,335
1,553
Receipts
(Thovtend
dollars)
(3)
1,213,900
87,425
75,030
3,803
49,336
21,891
12,395
(•)
78,644
29,704
48,940
130,364
19,820
557,516
118,942
433,416
(•)
68,244
98,9Cf7
(»)
19,577
71,502
134,681
92,059
14,595
(♦)
71,378
240,766
10,100
17,007
(«)
10,461
(«)
16,980
9,609
(•)
81,837
65,186
16,651
54,232
45,129
(Thousand
dollTsj
(4)
1,187,330
85.449
73,069
3,526
48,225
21,318
12,380
(«)
78,056
29,307
43,749
129,398
19,765
552,655
117,837
429,767
(•)
67,932
98,148
(•)
19,468
70,651
133,768
79,597
9,671
(♦)
63,840
235,751
8,101
16,863
(•)
10,354
(♦)
16,771
9,520
(•)
81,691
65,071
16,620
53,608
45,022
Cost of
sales and
operations
(Thoottrd
tiiltora)
(5)
626,324
37,851
JJ,52U
1,308
22,141
10,071
4,331
(«)
46,256
19,945
26,311
94,648
9,772
397,444
92,406
301,7Cf7
(•)
53,703
80,028
(-)
13,547
34,697
93,177
3,124
(«)
1,720
35,314
5,169
7,039
(»)
3,914
(•)
9,024
6,065
(♦)
2,080
755
1,325
381
4,355
Payroll
(Thousand
dollars)
(6)
139,509
6,003
5,064
237
1,180
3,647
939
(♦)
11,297
4,372
6,925
19,261
5,133
44,025
6,873
36,617
(•)
4,756
4,996
(»)
1,355
10,887
10,937
4,765
2,582
(•)
1,738
48,029
2,163
5,779
(•)
3,758
(•)
2,159
744
(»)
14,384
9,674
4,710
8,922
12,919
C7)
33,987
2.841
2,731
398
1,735
597
110
(*)
1,272
441
331
1,971
653
7,584
1,002
5,477
(•;
481
1,054
(•)
24B
2,338
1,345
15.023
316
(•)
14,679
4,415
Deprecia-
tion
(8)
712
501
(»)
260
(•)
194
273
(«)
1,092
662
430
552
711
45,832
8.403
7,956
537
5,544
1,875
447
(♦)
2,595
301
1,794
1,693
6,530
1,207
5,260
(•)
528
593
C«)
249
1,947
1,235
15,461
64
(♦)
15,385
7,558
1,157
565
(»)
244
(•)
2,978
390
(•)
1,000
603
392
459
557
Net profit
{less
loss)
(Thoussryd
C9)
207,996
21 ,95"=
17,693
582
12,975
4,136
4,262
(«)
15,525
3,989
11,537
10,585
3,330
46,067
7,205
38,232
(•)
4,579
6,201
(•)
753
10,357
13,489
12,594
5,407
(»)
5,094
95,729
U95
4,147
(*)
3,558
(♦)
I992
1,107
(♦)
45,028
38,957
6,071
31,379
14,555
Partnerships with
net profit
Number of
partner-
ships
(10)
13,537
2.752
2,519
240
1,954
325
233
(«)
353
191
577
221
3,487
382
3,055
(•)
295
447
(•)
(*)
1,091
936
3,161
545
(•)
2,458
2,508
(«)
378
{«)
323
(♦)
375
198
Net
profit
(ThoosKtd
dollars)
(11)
(»)
(«)
438
312
454
465
231,734
24,699
20,159
1,240
13,701
5,218
4,540
(*)
15,833
4,133
11,700
11,725
3,372
47,777
7,278
39,367
(«)
4,674
6,363
(•)
(♦)
11,050
13,311
26,748
3,572
(»)
16,033
99,345
(•)
4,216
(•)
3,558
(•)
1,192
1,107
(«)
45,043
33,957
(•)
31,879
15,116
However, the data are included in the appropriate totals.
C*) Estiioate is not shovm separately because of high sampling variaDility.
^Net loss exceeds net profit.
NOTE: Estiioates for "Contractors not allocable," 'wholesale and retail trade not allocable," and "Nature of business not allocable" are not shown separately because of higii
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/1968 • Partnerships
179
PARTNERSHIPS IN 23 STATES AND DISTRICT OF COLUMBIA
Table 3.5— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS, BY INDUSTRIAL DIVISION
State and industrial division
Number of —
Partner-
ships
Receipts
Total
(Thouamjd
Business
Cost of
sales and
operations
(Thoutand
dollars)
Payroll
(Thousmid
dallara)
(Thousand
dallars)
Deprecia-
tion
(Thouaand
dollara)
Net profit
(less lors)
CTTioucjnc/
doltara)
23 STATES AND DISTRICT OF COLUMBIA, TOTAL
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
ALASKA
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
ARIZONA
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
ARKANSAS
All industrial divisions
Agriculture , forestry , and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance , insurance , and real estate
Services
CONNECTICUT
All ind'istrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
DELAWARE
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manxif acturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
DISTRICT OF COLUMBIA
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
FinEince , i nsurance , and real estate
Services
Footnotes at end of table.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
21,297
7,369
3,886
29,041
3,486
25,354
39,646
23,937
1,455
(»)
(•)
276
277
7,346
1,011
343
1,697
299
1,345
2,759
1,313
2,030
679
329
2,334
199
2,118
1,778
1,491
438
904
425
2,912
348
2,562
6,009
2,738
1,554
(«)
(•)
(■»)
313
4
309
436
536
3,823
C«)
3
{•)
303
(»)
247
2,374
1,053
450,453
50,348
15,856
9,412
65,947
8,971
56,529
191,856
63,191
3,498
(«)
357
(»)
(:.)
677
702
30,303
2,536
726
(*)
4,005
949
2,950
18,608
3,847
4,837
1,423
326
5,597
469
5,087
6,245
3,601
41,834
957
1,969
1,022
6,337
842
5,489
23,725
7,256
(»)
(»)
(•)
969
14
955
2,090
1,176
21,482
(•)
(•)
(*)
17,160
3,215
10,560,027
1,126,461
1,089,581
569,131
4,352,061
1,110,602
3,190,656
1,226,595
1,928,194
(•)
18,246
(»)
52,219
(*)
46,497
5,340
26,920
569,370
96,404
40,578
(*)
204,264
39,702
156,505
76,511
131,173
142,355
59,231
73,765
391,484
103,449
279,932
38,889
96,361
926,990
20,725
87,466
28,067
330,494
68,633
259,908
184,543
259,761
133,595
(•)
(»)
(•)
55,697
14,930
40,767
8,178
33,553
471,953
M
6,332
(•)
71,672
(*)
67,'>49
191,290
197,845
1,093,167
1,072,834
564,395
4,306,814
1,099,742
3,156,609
1,089,257
1,897,937
(»)
16,899
(•)
51,610
(•)
45,957
4,477
26,615
547,044
93,888
40,169
(•)
202,530
39,418
155,055
60,770
123,922
785,256
134,528
58,418
72,946
387,831
103,083
276,740
26,117
95,305
20,049
86,967
27,945
328,648
68,125
258,606
174,912
258,340
(»)
(»)
{♦)
55,113
U,925
40,193
6,636
32,055
459,000
(•)
6,308
(•)
70,795
(«)
66,777
185,048
192,055
625,798
322,616
401,262
3,281,932
915,950
2,329,030
72,539
308,120
(«)
11,546
(«)
33,032
(•)
28,390
789
7,222
55,790
30,597
(•)
144,709
27,688
110,385
4,014
19,059
69,228
42,470
57,543
308,661
90,410
212,165
3,200
12,144
10,654
54,830
16,658
235,683
49,596
184,637
5,375
53, 699
67,714
{•)
(»)
(»)
41,653
13,763
27,890
82,493
(«)
5,357
(*)
56,785
(♦)
54,295
1,309
17,359
91,163
184,624
99,090
311,924
55,184
251,851
162,334
400,260
(»)
2,925
(«)
4,355
(♦)
4,052
59
6,440
69,747
12,081
6,941
(*)
13,146
3,713
14,304
4,554
24,731
12,553
10,227
13,983
23,022
2,441
19,561
1,696
13,652
3,239
19,013
6,653
22,334
3,753
18,456
11,903
50,303
(♦)
(•)
(«)
4,104
545
3,559
651
5,637
2,371
(•)
5,985
(•)
5,302
16,871
50,361
28,643
17,328
11,436
61,097
11,798
48,721
118,997
40,720
2,739
(«)
247
(•)
1,113
(•)
1,053
393
756
20,206
3,279
1,143
3,416
506
2,398
8,040
3,753
2,315
855
1,425
5,387
1,878
3,438
1,380
1,737
492
1,560
641
4,925
670
4,224
26,392
3,231
424
120
304
586
335
27,622
(«)
103
(*)
(»)
23,822
2,835
474,994
100,918
23,673
21,143
49,033
9,710
38,595
137,300
71,449
4,642
(•)
197
(«)
1,504
(»)
.1,466
497
1,069
37,537
10,166
532
(♦)
2,301
492
1,769
14,850
7,600
31,011
13,331
1,333
2,840
4,122
1,215
2,845
4,539
3,998
1,092
2,474
526
3,800
712
3,068
40,111
10,567
4,973
C»)
(»)
(*)
454
40
414
1,171
1,412
58,097
(«)
16
(*)
286
(•)
53,786
3,605
180
Business Returns/1968 • Partnerships
PARTNERSHIPS IN 23 STATES AND DISTRICT OF COLUMBIA
Table 3.5— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS, BY INDUSTRIAL DIVISION— Continued
State and industrial division
Nuniter of —
Partner-
ships
Total
( Thousand
Business
(Thousend
dollart)
Cost of
sales and
operations
( Thouttnd
doUari)
Payroll
(Thousand
dollars)
(Thousi
doi/ai
Deprecia-
tion
(Thousmd
<hnars)
Net profit
(less loss)
HAWAII
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
IDAHO
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
MAINE
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
MASSACHUSETTS
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
MISSISSIPPI
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
MONTANA
All indtistrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
NEBRASKA
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
Footnotes at end of table.
(2)
(3)
(4)
(5)
(6)
(7)
(8)
3,i03
20,i2'i
(►)
(*)
UO
290
(•)
(-)
500
1,157
(*)
(»)
A38
978
1,939
16,788
706
1,948
1,536
264
162
(-)
781
632
355
181
151
(«)
764
491
517
1,128
782
3,204
465
2,738
5,248
3,258
1,860
460
322
2,375
231
2,144
1,698
1,535
4,679
1,640
(•)
(>)
716
(*)
675
1,183
766
10,558
4,X2
534
263
1,679
214
1,447
2,660
863
3,553
578
416
2,478
(*)
2,247
2,146
1,430
732
362
360
1,652
1,570
4,180
1,141
56,353
1,214
2,390
1,723
6,808
1,059
5,747
33,725
9,674
21,392
4,406
1,015
725
5,331
534
4,797
5,597
3,679
12,914
4,225
(»)
(•)
1,558
(•)
1,422
4,397
1,888
9,997
1,114
690
3,798
557
3,202
14,346
2,222
226,279
(•)
34,049
(•)
56,193
{«)
38,913
51,744
62,010
70,029
294,690
27,292
129,776
(»)
99,782
13,772
34,586
5,280
26,682
115,484
(•)
94,662
9,912
17,927
16,989
100,246
70,841
487,938
191,806
295,540
376,360
304,114
108,863
78,896
123,429
429,477
127,794
301,633
24,622
100,916
286,482
59,628
(•)
(«)
98,722
(•)
83,030
23,996
68,912
890,265
274,435
70,419
37,114
364,788
81,501
275,713
49,454
72,519
(•)
33,962
(«)
55,845
(•)
38,781
34,539
61,535
67, WO
290,411
27,094
127,931
(•)
99,286
8,155
33,850
192,340
15,567
5,251
26,357
114,512
(•)
93,732
9,535
17,706
1,332,243
16,369
99,891
70,678
485,248
191,562
293,095
343,219
298,944
861,758
104,671
77,631
121,897
422,797
126,492
296,305
21,321
93,477
278,083
56,184
(»)
(•)
97,062
(•)
31,426
21,945
68,030
270,428
69,728
36,977
361,427
60,408
273,538
43,427
72,319
(»)
24,538
(•)
36,026
(»)
24,384
10,968
6,129
31,718
266,857
17,275
93,190
(•5
70,822
1,350
7,482
120,433
9,750
2,506
19,026
85,610
(•)
68,471
83
1,823
9,759
73,952
52,269
374,799
164,149
210,196
13,095
36,780
581,208
56,612
56,343
92,436
342,532
111,533
230,999
1,913
23,826
25,023
{•)
(»)
72,379
(•)
57,782
8,424
16,988
579,855
189,067
49,402
24,506
291,339
71,016
214,260
7,199
5,907
6,988
(«)
5,265
(«)
3,912
130
11,717
6,038
35,049
4,170
11,414
3,447
218
7,951
1,385
597
6,299
9,661
(•)
8,218
1,001
2,528
1,586
18,232
16,473
28,053
7,586
20,454
110,171
79,339
86,604
13,147
13,796
11,630
26,053
4,624
21,429
735
18,771
32,798
3,860
{«)
(♦)
9,154
(♦)
7,584
1,424
12,738
65,835
7,475
14,407
5,294
20,934
2,105
13,434
4,453
11,900
(•)
1,082
(*)
2,356
(♦)
1,924
2,775
3,035
2,517
942
555
1,367
1,090
1,162
732
425
170
513
1,717
(•)
1,551
309
404
539
1,480
1,201
4,281
1,024
3,256
23,754
5,706
19,202
1,307
2,066
1,826
7,447
1,261
6,186
2,191
3,207
2,362
(«)
(•)
1,291
(•)
1,261
1,U3
976
5,693
1,515
655
4,621
456
4,102
4,496
959
7,441
(•)
163
(•)
757
(•)
3,238
3,136
17,793
8,635
503
1,338
2,318
(•5
1,792
3,420
1,107
5,134
1,427
209
690
1,505
(«)
1,374
554
500
1,397
1,453
1,001
4,169
1,005
3,161
23,611
9,391
39,023
12,878
4,535
3,600
3,998
1,022
2,976
3,218
4,360
6,631
(•)
(•)
1,738
(«)
1,657
1,536
1,608
15,088
2,367
329
3,134
524
2,540
5,340
1,499
Business Returns/1968 • Partnerships
181
PARTNERSHIPS IN 23 STATES AND DISTRICT OF COLUMBIA
Table 3.5— NUMBER AND SELECTED INCOME AND DEDUCTION ITEMS, BY INDUSTRIAL DIVISION— Continued
State and industrial division
NEVADA
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
NEW HAMPSHIRE
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
■Services
NEW MEXICO
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Jifanuf acturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
NORTH DAKOIA
All industrial divisions ■
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
RHODE ISLAND
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade ■
Retail trade
Finance, insurance, and real estate
Services
SOUTH CAROLINA
All industrial divisions ■
Agriculture, forestry, and fisheries ■
Contract construction
Manufacturing
Wholesale and retail trade ■
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
SOUTH DAKOTA
All industrial divisions
Agriculture, forestry, and fisheries
Contract construction
J^inufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate
Services
Footnotes at end of table.
Number of —
Partner-
ships
(1)
192
191
(»)
(•)
1,023
946
{•)
(♦)
(•)
523
(•)
439
640
463
4,548
615
290
(♦)
1,022
1S2
822
1,336
1,000
3,963
1,399
196
(»)
963
195
767
784
530
(•)
(•)
(•)
571
50
518
559
650
7,871
1,014
713
231
2,453
280
2,173
1,711
1,588
4,922
1,844
172
827
154
673
1,366
504
C2)
3,374
431
463
(•)
1,194
(♦)
1,117
3,049
3,048
(«)
(•)
(«)
1,086
'■0
918
2,008
1,008
1,373
640
(•)
2,152
373
1,743
4,061
2,545
10,818
3,275
419
(•)
2,151
425
1,722
3,387
1,401
(•)
{»)
{*)
1,266
106
1,154
1,991
1,616
20,317
2,268
1,510
495
5,391
776
4,615
6,381
3,887
13,254
4,533
344
(*)
1,851
311
1,540
4,828
1,175
Receipts
Total
f TTiouaand
dollara)
(3)
13,225
29,725
(«)
64,545
(•)
58,044
33, 552
77,797
(•)
(•)
(«)
62,432
(♦)
51,489
5,330
20,824
24,095
37,470
(»)
182,377
38,922
136,972
13,788
48,200
243,144
45,576
10,792
(•)
127,885
27,884
99,267
4,208
39,996
(»)
(•)
(•)
66,333
19,534
43,972
20,538
45,401
707,753
54,566
65,886
35,121
333,304
111,331
271,973
27,125
130,118
349,444
37,921
18,283
(•)
180,667
59,326
121,341
22,926
24,715
Business
(Thausard
doUara)
(4)
215,262
12,993
29,379
(»)
61,712
(♦)
55,270
26,625
74,894
107,461
(»)
(«)
(»)
62,108
(•)
51,178
5,232
20,096
23,642
36,661
(♦)
180,800
38,737
135,161
11,770
47,809
237,697
44,221
10,773
(•)
126,570
27,710
93, U7
2,633
38,952
(»)
(*)
(«)
65,073
13,462
43,809
13,779
45,045
698,433
54,099
65,113
34,537
380,584
110,030
270,554
24,119
123,452
86,467
17,128
(♦)
179,354
59,039
120,315
19,913
24,498
Cost of
sales and
operations
(Thousand
dollars)
(5)
90,068
5,463
21,099
(•)
39,102
(•5
34,431
659
13,824
(•)
(«)
(»)
43,519
(•)
36,028
942
5,200
191,005
12,246
24,176
(*)
U4,733
31,839
97,617
213
7,076
136, 574
15,919
6,439
(•)
95,761
20,768
74,454
126
9,590
78,864
(♦)
(•)
(*)
48,933
16,199
30,605
3,020
38,096
45,625
23,913
297,927
93,056
204,371
4,137
23,613
222,155
47,316
10,719
(»)
144,897
52,424
92,473
6,753
3,498
Payroll
dotUi
(6)
39,123
2,825
6,095
(•)
9,098
3,221
634
17,286
15,373
(«)
(•)
(«)
6,901
{«)
5,598
302
5,274
1,146
8,466
(»)
15,937
2,286
13,024
663
3,245
3,138
2,058
(»)
9,025
1,880
7,081
130
7,484
(«)
(■»)
(•)
4,934
1,534
3,086
2,472
10,164
9,089
10,696
5,534
26,437
5,224
21,213
1,356
23,074
24,957
2,576
5,004
(»)
9,450
841
8,609
373
3,943
(Thousand
dollars)
(7)
622
470
(•)
1,724
(«)
1,639
3,363
3,187
(*)
(«)
(»)
749
(»)
627
381
763
9,146
548
1,083
(•)
3,369
292
3,004
1,146
1,333
1,707
295
(•)
1,497
292
1,170
569
768
7,324
(,)
{♦)
{•)
927
169
705
4,802
796
10,523
743
926
555
4,435
979
3,456
1,176
2,354
3,041
689
(♦)
2,506
1,211
1,295
2,563
596
Deprecia-
tion
(Thousand
dollars}
(8)
2,071
367
(♦)
1,247
(*)
1,137
9,465
5,421
(»)
{»)
(•)
697
(*)
601
507
1,114
14,197
1,935
1,046
(•)
3,034
405
2,547
2,612
2,035
5,932
83
(«)
1,095
220
367
569
895
(*)
(*)
(•)
561
58
479
3,640
750
4,448
2,756
1,318
3,888
1,062
2,826
4,211
3,319
13,799
7,504
1,258
(•)
1,704
296
1,408
1,900
727
Net profit
{less loss)
(Thouamid
dollars}
Ig2 Business Reiurns/1968 • Partnerships
PARTNERSHIPS IN 23 STATES AND DISTRICT OF COLUMBIA
Table 3.5— NIKBER AND SELECTED INCOME AND DEDUCTION ITEMS, BY INDUSTRIAL DIVISION— Continued
State ajid indiistrial division
tJumber of —
Partner-
ships
Receipts
Total
f TTiouaand
Business
( Thousand
Cost of
sales and
operations
(Thousand
dollmrm)
Payroll
f TTiouaand
dollarm)
f Thousand
dollar*)
Deprecia-
tion
(Thauan\d
dollmrt)
Net profit
(less loss)
(Thousand
dotlmrm)
All industrial divisions
Agriculture, forestry, and fisheries-
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate- ■
Services
All industrial divisions
and fisheries.
Agriculture, forestry
Contract construction
Manufacturing
Wholesale and retail trade.
Wholesale trade
Retail trade
Finance, insurance,
Services
and real estate.
WEST VIRGINU
All industrial divisions-
Agriculture, forestry, and fisheries-
Contract construction
Iifenuf acturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate-
Services
All industrial divisions.
Agriculture, forestry, and fisheries -
Contract construction
Manufacturing
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance.
Services
and real estate-
(1)
(2)
(3)
W
(5)
(6)
(7)
(8)
5,006
658
271
(•)
1,137
(•)
1,055
l,47i
1,168
1,982
358
(»)
(»)
551
(♦)
487
469
374
598
179
227
1,525
235
1,257
1,471
821
2,483
257
(•)
(»)
806
(•)
908
234
1,611
621
(«)
2,769
(»)
2,512
5,158
3,230
5,951
722
(•)
(*)
1,205
(*)
1,076
2,579
935
1,328
372
529
3,806
1,069
2,664
5,979
2,012
6,255
648
(*)
(»)
1,706
(•)
1,558
2,751
555
359,481
36,220
45,551
(-)
177,923
(•)
133,458
16,297
52,435
119,446
9,272
(•)
(*)
69,691
(•)
59,295
6,070
14,172
300,227
14,738
21,725
12,324
160,751
42, 586
111,725
14,023
56,660
15,497
(•)
(•)
87,440
(•)
62,539
8,077
11,279
351,027
35,553
43,880
(«)
174,626
(»)
131,882
14,380
51,844
8,727
(»)
(•)
69,339
(•)
58,983
5,926
14,029
14,390
21,618
12,257
158,353
42,238
109,678
13,402
56,359
160,365
14,821
(•)
{«)
86,£-A
(•)
62,151
6,327
11,206
22,018
34,474
(•)
127,482
(•)
95,225
30
10,300
4,741
(»)
(♦)
51,232
(«)
43,635
364
2,541
7,323
15,440
7,716
116,958
33,207
79,922
1,547
8,760
99,986
8,481
(»)
(•)
64,940
(«)
45,143
49
1,112
39,253
3,229
4,207
(«)
16,368
(«)
13,036
580
8,588
14,215
454
(»)
(*)
5,763
(•)
4,518
143
3,861
36,455
906
6,279
1,864
13,582
3,043
9,385
584
9,368
2,351
(«)
(«)
5,849
(»)
4,368
731
1,855
7,914
980
541
(«)
2,568
(*)
1,761
1,525
1,130
2,810
281
(»)
495
524
185
798
223
2,104
541
1,461
1,074
1,267
3,769
697
(«)
(•)
1,302
(*)
1,128
450
236
15,272
2,880
1,474
(•)
2,522
{♦)
1,591
4,289
2,884
1,473
(♦)
(*)
839
(»)
1,412
390
11,029
998
626
435
2,058
382
1,556
1,6U
3,483
6,018
1,164
(♦)
(•)
1,252
(•)
917
1,163
479
(9)
3,232
3,537
(♦)
10,077
(»)
6,601
1,323
19,890
13,702
1,386
(•)
(»)
4,844
(♦)
4,511
1,452
4,278
2,962
2,188
2,195
12,897
2,342
10,173
6,260
25,886
15,502
1,477
(•)
(»)
4,819
(•)
3,373
2,427
4,481
(»J Estimate is not shown separately because or high sampling variability- However, the data axe inclijded in the appropriate totals.
^Net loss exceeds net profit-
NOTE: Estimates for "Mining," "Transportation, communication, electric, gas, and sanitary services," "Wholesale and retail trade not allocable,
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-"
and "Nature of business not
Business Retums/1968 • Partnerships
Table 3.6— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, TOTAL DEDUCTIONS, AND DEPRECIATION, BY SIZE OF DEPRECIATION AND SELECTED INDUSTRIES
183
Selected industiy
All industries
Agriculture, forestry, and fisheries
F>^niiE
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock: farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Crude petroleum and natural- gas
Contract construction
General contractors
Special trade contractors
Manufacturing
Lumber and wood products, except furniture
Printing, publishing, and allied industries — .
Machinery, except electric
Other manufacturing
Transportation, communication, electric, gas, and
sanitary services
Transportation
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
Groceiy stores
Other food stores ■ -
Automotive dealers
Motof vehi file dealers . - ■
'.-asoiine service stations
Other automotive dealers
Apparel and accessoiy stores
Furniture, home furnishings, and equipment stores
Eating places
Drinking places
Liquor stores
Other retail trade
Wholesale and retail trade not allocable
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service
Real estate
C lerators, except developers, and lessors of
juildings
Lessors of real property other than buildings.
Agents, brokers, and managers
Services
Hotels, rooming houses, camps, and other lodging
places
Tourist courts and motels
Other lodging places
Personal services
Laundries and dry cleaning plants
Other personal services
Business services
Automobile parking, repair, and services
Automobile repair shops
Automobile parking and other services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Engineering and architectural services
Accounting, auditing, and bookkeeping services..
Certified public accountants
Footnotes at end of table.
Number of
partner-
ships
(1)
120,759
109,849
40,773
9,320
53,252
6,504
10,910
13,227
10,795
17, 326
32,304
32,665
5,513
5,493
3,929
17,730
15,206
12,646
9,546
3,100
209,324
32,162
174,763
ia,237
9,923
26,726
20,568
6,158
34,880
7,348
21,762
5,770
11,166
U,315
23,233
U,899
5,237
29,147
2,399
298,531
65,765
11,301
221,465
182,471
17,402
10,402
12,006
6,154
5,852
30,522
11,693
18,829
25,928
17, 652
13,006
4,646
13,474
23,715
15,780
7,935
24,728
6,828
10,012
6,146
Size of depreciation
All size classes
Number of
partner-
ships
(2)
709,163
100,843
91,542
33,518
8,137
45,327
4,560
9,301
10,172
8,352
38,386
12,498
25,856
26,888
4,992
4,354
3,593
13,949
13,363
11,205
8,814
2,391
24,229
145,067
9,960
7,991
23,207
18,107
5,100
27,854
5,144
17,803
4,907
9,149
9,228
19,708
10,339
4,709
22,922
2,030
204,982
8,522
7,051
169,409
168,535
11,427
5,260
142,528
10,958
5,647
5,311
26,753
10,398
16,355
17,984
15,004
11,023
3,981
10,133
19,752
12,934
6,818
19,947
4,815
8,538
5,543
Business
receipts
(TTiausettd
(3)
73,047,213
4,953,701
4,188,268
1,481,775
435,581
2,074,319
196,593
765,433
913,217
609,132
5,661,737
3,353,837
2,306,168
5,236,899
736,935
413,470
450,436
3,636,058
1,134,354
998,238
757,646
240,592
136,116
32,214,251
10,098,836
21,625,570
1,899,128
1,192,132
4,682,698
4,081,843
600,855
5,447,769
2,571,996
2,239,133
636,640
1,175,902
1,382,267
1,700,527
602,611
742,602
2,799,934
4«9,845
8,477,073
2,269,750
553,341
5,653,982
5,022,053
32,657
315,776
14,426,045
820,935
443,792
377,143
1,157,632
532,269
625,363
1,026,314
758,250
605,890
152,360
551,775
3,390,284
2,449,197
941,087
3,529,749
1,116,701
1,714,574
1,309,684
Total
deductions
(4)
64,913,220
4,524,255
3,842,620
1,313,675
407,596
1,940,741
180, 6CM
681,635
891,807
606,810
3,110,991
1,968,862
4,776,387
671,931
354,620
382,558
3,367,278
1,017,358
900,102
685,202
214,900
117,256
30,434,719
9,683,944
20,291,424
1,795,899
1,120,516
4,471,736
3,920,070
551, 666
5,227,549
2,528,519
2,099,849
599,181
1,065,965
1,278,659
1,546,685
529,109
690,789
2,564,517
459,351
8,637,252
2,358,871
394,548
5,883,833
5,213,147
108,744
286,222
9,528,447
788,437
421,199
367,238
951,085
467,040
484,045
885,202
548,720
503,711
145,009
538,314
1,671,102
990,773
680,329
1,657,714
905,994
1,184,929
901,888
Depreciation
(Thousand
dotUrs}
(5)
3,326,710
420,308
386,204
158,552
39,042
175,125
13,485
34,104
80,589
56,251
189,063
123,035
65,837
168,801
36,128
12,182
13,936
106,555
78,083
66,862
52,691
14,171
11,221
82,410
262,773
22, 527
21,659
43,617
35,053
8,564
39,948
13,24a
18,372
8,328
11,330
16,911
44,377
14,523
7,616
40,265
5,802
1,4S8,744
33,896
9,027
1,445,821
1,389,133
21,777
20,358
102,677
64,649
38,028
62,433
36, 632
25,801
126,692
41,236
13,531
27,755
81,184
51,267
27,873
23,394
42,685
11,394
19,251
14,482
As a per-
cent of
total
deductions
(6)
9.3
10.1
12.1
9.6
9.0
7.5
5.0
9.0
9.3
4.0
3.3
5.4
3.4
3.6
3.2
7.4
7.7
6.6
1.3
1.3
1.9
1.0
0.9
1.6
0.8
0.5
0.9
1.4
1.4
2.3
26.6
20.0
7.1
13.0
15.3
10.4
6.6
7.8
5.3
1^.3
5.4
2.7
19.1
15.1
3.1
2.8
3.4
2.6
1.3
1.6
Under $2,000
Number of
partner-
ships
(7)
439,728
49,355
43,337
15,609
3,533
21,395
2,800
6,013
6,451
5,654
8,103
18,643
15,041
2,029
2,797
1,330
8,385
4,889
3,397
1,492
1,134
126,139
15,291
109,587
6,919
5,990
16,985
13,078
3,907
23,159
3,684
15, 606
3,869
7,765
5,723
13,391
8,098
3,540
17,017
1,261
113,525
6,698
5,705
101,122
85,134
9,320
3,670
95,863
3,982
1,098
2,884
18,340
5,237
13,103
12,406
11,458
9,319
2,139
6,138
12,648
8,868
3,780
14,240
3,194
6,178
3,697
Business
receipts
dollars)
(8)
23,555,246
892,215
692,838
182,685
54,307
407,929
47,917
199,377
75,921
51,900
784,302
885,001
917,322
83,092
107,916
70,378
655,936
192,493
169,271
38,624
80,647
13,204,757
2,806,246
10,251,012
784,146
480,255
1,920,246
1,586,037
334,209
2,993,314
999,175
1,658,245
336,393
699,012
540,918
668,322
373,992
445,443
1,239,859
147,499
1,165,060
135,24S
326,299
703,513
432,988
12,793
143,525
5,424,376
57,885
11,796
46,089
427,282
118,295
308,98''
430,249
425,353
399,052
26,301
117,620
1,620,985
1,332,291
288,694
1,316,995
315,735
495, 609
394,7.70
Total
deductions
f Thousand
dollars)
(9)
19,535,756
738,940
584,774
143,183
50,267
350,249
41,075
154,166
104,370
81,083
704,798
689,549
303,175
72, 549
88,490
62,031
580,105
159,353
143,017
69,300
73,217
2,628,779
9,449,552
729,660
444,299
1,795,002
1,495,433
299,569
2,832,186
969,516
1,545,993
316,677
624,098
586,990
588,551
326,747
413,483
1,108,536
134,733
14S,73j
228,475
614,317
373,705
35,679
113,388
55,707
11,581
44,025
323,341
95,132
223,709
347,923
348,217
324,460
23,757
110,239
556,107
478,385
177,722
590,595
232,147
293,420
235,075
Depreciation
(Thousand
dollars)
(10)
40,756
35,660
11,804
3,142
18,630
2,084
5,095
3,938
3,328
19,406
5,905
13,451
11,315
1,737
2,303
1,430
5,795
4,363
3,126
1,237
1,004
37,537
11,571
75,070
5,199
3,836
12,353
9,519
2,839
14,271
2,412
9,055
2,304
4,450
5,090
10,313
5,659
2,862
11,032
945
3,798
3,463
75,576
5,610
2,574
66, 539
3,591
1,120
2,571
12,243
4,871
7,377
7,215
7,525
5,959
1,666
4,381
9,533
5,886
2,747
10,949
2,172
4,411
3,032
As a per-
cent of
total
deductions
(11)
184
Business Returns/1968 • Partnerships
Table 3.6— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, TOTAL DEDUCTIONS, AND DEPRECIATION, BY SIZE OF DEPRECIATION AND SELECTED INDUSTRIES —Continued
Selected industry
All industries
Agriculture, forestry, and fisheries
Fanns
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
Other farms
Other agriculture, forestry, and fisheries
Mining
Crude petroleum and natural gas
Contract construction
General contractors
Special trade contractors
Manufacturing
Lumber and wood products, except furniture
Printing, publishing, and allied industries
Machinery, except electric
Other manufacturing
Transportation, coraniujii cation, electric, gas, and sanitary
services
Transportation ■
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
Grocery stores
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 places
Drinking places
Liquor stores
Other retail trade
Wholesale and retail trade not allocable
Finance, insurance, and real estate
Finance
Insurance agents, brokers, and service
Real estate
Operators, except developers, and lessors of buildings
Lessors of real property other than buildings
Agents, brokers, and managers
Services
Hotels, rooming houses, camps, and other lodging places.
Tourist courts and motels
Other lodging places
Personal services
Laundries and dry cleaning plants
Other personal services
Business services
Automobile parking, repair, and services
Automobile repair shops
Automobile parking and other services
Amusement and recreation services, including motion
pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
Legal services
Engineering and architectural services
Accounting, auditing, and bookkeeping services
Certified public accountants
Footnotes at end of table.
depreciation — Continui
$^,000 under $4-, 000
Number of
partner-
ships
(lO
20,684
19,116
5,964
1,724
10,635
793
1,568
1,329
979
5,519
1,943
3,576
4,950
857
812
905
2,376
^,97d
2,572
2,217
355
404
.5,553
4,037
-1,153
1,687
908
3,649
2,960
689
2,830
329
1,479
522
844
1,673
J, 495
1,515
764
3,733
771
886
31,254
29,093
942
730
23,548
1,992
1,094
393
4,305
.-,.370
1,4j5
2,309
1,971
1,276
695
1,832
3,985
2,278
1,707
3,539
1,077
1,646
1,209
Business
receipts
(Thoutand
dollars)
(13)
779,715
672,624
184,460
61,626
394,768
31,770
107,091
42,470
26,972
410,852
438,466
683, 611
58,710
74,292
83,956
461,653
160,434
140, 531
109,719
30,862
19,853
1,757,508
4,476,870
450,448
192,213
947,194
841,244
105,950
942,799
512,485
316,107
114,207
221,235
360,106
349,332
115,468
164,368
733,707
98,149
688,558
104,518
106,772
477,268
332,791
5,234
57,926
2,535,844
53,876
31,754
22,122
197,131
116,441
80,690
135,161
140,359
123,295
17,564
78,393
663,704
470,204
193,500
668,253
250,401
273,500
230,336
Total
deductions
(14)
665,123
580,413
147,791
54,690
34^,336
29, 601
84,710
48,489
35,775
318,217
387,968
430,249
596,952
47,168
61,493
71,375
416,911
135,684
119,730
89,872
29,908
15,904
5,966,938
1,675,465
4,193,541
425,040
180,318
909,531
810,505
99,026
908,211
502,814
298,897
106,500
200,966
329,250
317,516
102,855
150,663
674,191
92,932
611,450
103,074
73,199
430,177
335,766
14,753
50,757
50,129
23,561
21,568
167,110
100,958
66,152
131,033
123,548
106,076
17,472
66,310
319,970
138,132
131,838
318,136
192,773
177,579
145,866
Depreciation
f Thous
dolla
(15)
As a per-
cent of
total
de^uctior^
(16)
332,114
59,367
55,008
16,982
4,953
30, 692
2,376
4,359
3,700
2,764
5,423
10,062
14,294
2,497
2,316
2,721
6,760
3,43:
7,363
6,325
1,043
1,115
71,249
11,200
59,052
4,778
2,617
10,144
3,221
1,923
7,671
2,260
3,972
1,439
2,400
4,774
9,967
4,099
2,118
10,484
997
92,956
2,180
2,439
83,337
82,270
2,542
2,276
66,356
5,725
3,201
2,524
12,393
3,292
4,101
6,622
5,510
3,507
2,003
5,079
11,037
6,273
4,764
9,848
3,053
4,62 5
3,445
11.5
9.1
7.6
7.7
5.3
3.8
3.8
6.2
7.0
3.5
7.0
1.4
1.1
1.5
1.1
1.0
1.9
0.8
0.4
1.3
1.4
1.2
1.4
3.1
4.0
1.4
1.6
3.1
20.5
24.5
17.2
4.5
4.2
11.4
11.2
11.7
6.0
4.5
3.3
11.5
3.1
1.6
$4,000 under $6,000
Number of
partner-
ships
(17)
11,123
10, 517
3,685
929
5,543
360
606
523
416
2,115
681
1,434
663
265
254
962
1, 373
1,121
1,062
(•)
252
3,960
2,103
6,742
637
428
1,297
1,008
289
933
255
417
261
239
450
1,135
409
227
93:
(«)
266
275
14,607
13,861
380
(»)
8,501
1,320
704.
616
1,826
1,006
320
836
702
255
447
iS6
1,375
352
523
972
262
405
36"
Business
receipts
(Thousand
dollars)
(18)
6,548,383
619, 696
519,036
160,178
43,531
293,361
21,966
100,660
26,656
22,592
210, 524
228,785
427,578
45,512
45,036
34,925
302,105
107,16
91,616
35,076
(*)
15,550
1,081,110
2,123,908
229,991
115,604
507,322
443,436
63,886
472,666
289,915
110,472
^2,279
35,234
140,945
181,683
49,702
74,206
2o5,555
(-)
61,492
53,068
326,997
288, 595
3,555
(»)
1,232,045
59,387
28,294
31,093
126,577
60,931
65,746
91,403
57,547
37,079
20,463
30,776
310,779
226,
33,991
311,037
119,448
36,291
30,403
Total
deductions
t Thousand
dollars)
(19)
560,137
471,086
134,299
41,993
275,001
19,793
39,051
26,313
22', 324
396,688
197,740
193,948
330,774
38,731
37, 665
27,341
276,487
92, 541
79,021
73,752
(•)
13,520
3,102,087
1,032,356
2,022,996
219,185
111,415
488,656
427,627
61,029
461,206
287,536
105,963
67,707
79, 60'/
131,349
168,178
44,937
70,220
248,243
(«)
407,556
64,553
36,583
305,415
261,030
11,429
(•)
816,361
50,083
23,348
26,735
103,793
53,205
50, 588
76,997
52,205
32,419
19,786
26,713
158,718
101,971
56,747
149,897
102,845
61,550
58,344
Depreciation
( Thau sand
dollars)
(20)
54,849
51,787
13,319
4,543
27,124
1,801
3,062
2,473
1,971
10,328
3,365
6,963
10,379
3,237
1,327
1,218
4,597
6,646
5,479
5,189
(•)
1,167
43,448
10,313
32,579
3,080
2,084
6,327
4,900
1,427
4,512
1,225
1,993
1,294
1,126
2,185
5,734
1,906
1,074
4,551
(•)
74,549
1,329
1,308
71,912
68,248
1,865
(•)
41,354
6,520
3,428
3,092
8,848
4,952
3,896
4,120
3,390
1,259
2,131
2,403
6,781
4,195
2,586
4,665
1,297
1,872
1,706
As a per-
cent of
total
deductions
Business Returns/1968 • Partnerships
185
Table 3.6— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, TOTAL DEDUCTIONS, AND DEPRECIATION, BY SIZE OF DEPRECIATION AND SELECTED INDUSTRIES— Continued
Selected industi:/
All industries.
Agriculture, forestry, and fisheries.
Farms
Field crop farms
Fruit, tree nut, and vegetable farms.
Livestock farms
Other farras
Other agriculture, forestry, and fisheries.
Mining
Crude petroleum and natural gas.
Contract construction.
General contractors
Special trade contractors.
Manufacturing -
Lumber and wood products, except furniture..
Printing, publishing, and allied industries.
Machinery, except electric
Other manufacturing
Transportation, communication, electric, gas, and sanitary
services
Transportation
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
Groceiy stores
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 places
Drinking places
Liquor stores
Other retail trade
Wholesale and retail trade not allocable.
Finance, insurance, and real estate
FinEince
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
Hotels, rooming houses, camps, and other lodging places.
Tourist courts and motels
Other lodging places
and services.
Personal services
Laundries and dry cleaning plants.
Other personal services
Business services
Automobile parking, repair.
Automobile repair shops
Automobile parking and other services
Amusement and recreation services, including motion
pictures
Medical and health services
Offices of physicians and surgeons
Other medical and health services
LegaJ. services
Engineering and architectural services
Accounting, auditing, and bookkeeping services-
Certified public accountants
Size of depreciation — Continued
$6,000 under $10,000
Huinber of
partner-
ships
(22)
9,«9
9,105
3,766
725
4,270
3<W
3i4
434
368
1,515
597
918
474
280
1,212
1,078
873
205
(*)
5,995
1,331
4,485
399
212
816
694
(♦)
550
169
(•)
177
171
251
1,031
247
(*)
678
(*)
14,217
264
(»)
13,834
12,997
362
291
6,686
1,180
1,001
{•)
1,465
790
575
663
1,009
605
404
670
C«)
209
178
Business
receipts
{Thousand
dollars)
(23)
7,296,799
803,520
720,880
269,573
66,518
357,249
27,540
82,640
42,835
33,247
487,031
281,393
205,638
648,578
85,697
63,124
73,831
425,926
131,809
119,374
93,629
25,745
(-)
3,329,835
1,235,579
2,013,101
201,058
91,442
551,270
502,837
(•)
417,957
297,476
(»)
56,300
79,486
121,071
229,215
37,289
(•)
244,248
(♦)
609,287
112,750
(«)
474,960
413,316
5,606
35,347
76,336
59,692
(*)
176,090
87,860
38,230
77,847
29,032
17, 533
11,549
62,015
296,817
199,393
97,424
320,909
(«)
87,618
31,709
Total
deductions
(nous,
dolla.
(24)
6,530,765
720,770
644,353
235,375
58,906
321,499
28,573
76,417
37,762
29,552
264,735
184,389
585,671
78,394
57,274
61,706
338,297
108,669
85,012
23,657
(♦)
3,200,118
1,193,169
1,930,494
193,042
38,076
5X,837
489,003
(•)
410,017
295, 695
(♦)
53,482
73,636
113,626
213,505
34,897
(»)
230,468
(♦)
582,070
111,294
(♦)
455,819
383,997
16,200
34,049
829,020
67,340
51,874
(«)
150,250
79,933
70,317
65,546
26,867
15,426
11,441
56,877
159,191
93,466
65,725
152,481
(•)
61,701
57,287
Depreciation
Amount
(Thousand
(25)
318,819
72,925
70,300
29,485
5,574
32,499
2,742
2,525
3,351
2,855
4,576
7,413
15,910
3,784
2,162
2,505
7,459
9,265
8,232
6,684
1,548
(-)
44,850
10,079
33,440
3,068
1,635
6,111
5,214
(-)
3,957
1,253
(«)
1,261
1,213
1,346
7,744
1,779
(«)
5,081
(•)
108,854
1,983
(•)
105,956
99,562
2,318
2,223
51,615
9,115
7,711
(•)
11,133
6,081
5,052
7,333
2,677
751
1,926
5,373
7,607
4,593
3,009
5,096
(»)
1,621
1,386
As a per-
cent of
total
deductions
(26)
(♦)
10.1
10.9
12.5
9.5
10.1
9.6
3.4
8.9
9.7
1.7
4.0
4.8
3.3
4.1
1.9
7.6
7.9
6.5
M
1.4
0.8
1.7
1.6
1.9
1.1
1.1
1-0
0.4
(•)
(♦)
(•)
1.6
1.6
3.6
5.1
(»)
(•)
13.7
1.3
23.2
25.9
17.4
6.5
6.2
13.5
14.9
7.4
7.6
7.2
11.2
10.0
4.9
16.3
9.5
4.3
4.9
4.6
(•)
2.6
2.4
$10,000 or more
Number of
partner-
ships
(27)
60,438
10,232
9,467
4,494
1,226
3,434
263
765
1,435
935
2,465
1,174
1,285
2,739
969
200
296
1,274
1,779
1,545
1,265
280
234
4,674
1,467
3,100
313
453
460
367
93
332
207
97
78
130
126
606
70
48
507
29,181
523
66
28,592
27,500
423
357
7,930
2,484
1,750
734
817
495
322
1,484
535
81
454
1,014
735
331
404
526
173
100
92
Business
receipts
(Thousand
thlters)
(28)
23,523,522
1,858,555
1,532,390
634,379
209,599
621,012
67,400
275,665
725,335
472,421
2,165,337
1,666,266
498,278
2,559,810
463,924
123,102
182,346
1,790,438
542,452
477,396
379,598
97,798
65,056
6,Ce3,266
3,213,393
2,760,679
233,485
311,618
756,666
703,289
43,377
620,533
472,944
90,128
57,461
90,935
119,227
271,975
21,160
13,515
316,565
114,194
5,572,611.
1,855,742
45,625
3,671,244
3,503,863
5,469
67,995
4,002,531
572,951
312,256
260, 695
230,452
148,742
81,710
283,649
105,409
28,931
76,478
262,971
497,999
220,521
277,473
912,550
339,933
771,556
522,466
Total
deductions
(Thousand
dollars)
(29)
1,839,280
1,561,989
653,027
201,740
645,656
61,566
277,291
674,873
438,076
1,555,750
465,727
2,409,314
435,039
109, 693
159,605
1,705,477
510,120
449,615
366,766
82,849
60,505
5,952,512
3,154,175
2,689,841
228,972
296,408
743,710
697,497
46,213
615,929
472,958
88,156
54,315
37,658
117,444
258,935
19, 673
18,033
303,079
108,496
6,044,101
1,931,167
36,329
4,076,605
3,858,599
30,683
78,930
3,169,950
565,178
305,735
259,443
206,091
137,312
63,279
283,653
97,383
25,330
72,553
277,675
377,116
123,819
248,297
446,605
301,474
590, 679
405,316
Depreciation
(Thousand
dollars)
(30)
2,103,663
192,411
173,449
81,962
20,325
66,180
4,482
18,962
67,127
45,333
103,766
27,918
116,903
24,873
4,074
6,012
81,944
48,322
41,420
31,367
10,053
6,902
103,851
39,247
62,632
6,402
11,487
8,677
7,199
1,478
9,537
6,093
1,909
1,530
2,141
3,016
10,619
1,080
556
9,117
1,972
1,119,648
24,601
907
1,094,140
1,063,477
8,942
12,463
323,485
77,626
49,189
28,437
17,811
12,436
5,375
101,402
22,034
2,055
20,029
63,943
16,209
5,921
10,288
12,127
4,067
6,722
4,913
As a per-
cent of
total
deductions
(31)
(») Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data."
Totals and subtotals include data for several industry classes omitted because of high sampling variability.
186
Business Returns/1968 * Partnerships
Table 3.7— INCOME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS
Industrial division and item
partner-
ships
Partner-
ships
without
balance
Part ;ier ships with orila:
2ero
assets
$1 under
$10,000
$10,000
under
$25,000
$25,000
(.jiider
$50,000
$50,000
under
$100,000
$100,000
under
$^50,000
$250,000
under
$500,000
$500,000
under
$1,000,000
$1,000,000
or more
(3)
M
(5)
(b)
(7)
(8)
(9)
do)
(11)
(12)
ALL INDUSTRIAL DIVISIONS
Number of partnerships.
Number of partners
Total assets
Ttotal receipts
Business receipts •
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
3ad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans, etc
Net loss from other partnerships, etc.
Net farm loss
Net loss, noncapital assets
Other deductions
917,500
3,0?5,17<
408,668
508,832
,332,75"
47,246
133,474
83,130
247,485
77,689
235,872
72,986
24?,214
67,007 27,051
253,513 130,732
15,145
108,276
10,515
142,943
(ThousaKd dol!e
Gross profit (less loss).
Gross profit
Gross loss
Net profit (less loss)...
Net profit
Net loss
AORICULTUEE, TORESTRY, AND FISHERIES
Number of partnerships
Number of partners
Total assets
Total receipts
Business receipts
Income from other partnerships, etc...
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, total...
Inventory, beginning-of-year
Purchases
Cost of labor
Material and supplies
Other costs
Less: Inventoiy, end-of-year
Salaries and wages
Payments to partners
Rent
, Interest
Taxes
Casualty losses
Bad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans, etc
Net loss from other partnerships, etc.
Net farm loss
Net loss, noncapital assets
Other deductions
Cross profit (leas loss )
Gross profit
Gross loss
Net profit (less loss)
Net profit
Net loss
Footnotes at end of table.
82,866,910
80,531,944
93,886
23,241
691,918
448,526
113,797
34,612
137,174
786,812
71,461,747
42,894,179
4,472,823
30,520,847
4,336,694
1,595,705
6,675,177
4,707,067
6,818,391
1,580,523
1,916,863
2,660,397
2,365,439
16,903
124,325
902,805
3,326,710
28,332
179,699
86,302
110,837
9,131
32,219
3,408,142
37,637,765
37,758,202
120,437
11,405,163
13,571,422
2,166,259
19,633,315
19,171,970
18,531
14,830
102,067
122,370
15,981
26,999
28,560
132,007
16,329,261
10,656,247
971,908
7,592,503
924,660
463,363
1,717,317
1,013,514
1,111,461
363,074
446,080
350,552
522,044
5,076
23,389
292,023
738, 551
866
23,783
7,730
23,447
5,012
10,222
1,749,699
8,515,723
8,545,351
29,628
3,304,054
3,651,096
347,012
Se,954
211,200
78,891,815
63,233,595
61,359,974
80,355
8,411
539,851
326,156
97,816
7,613
108,614
654,805
55,132,486
32,237,932
3,500,915
22,923,339
3,412,034
1,132,337
4,957,860
3,693,553
5,706,930
1,217,449
1,470,733
2,310,345
1,843,4.45
11,827
100,936
610,782
2,538,159
27,466
155,911
73,572
87,390
4,119
21,997
6,658,443
29,122,042
29,212,851
90,309
8,101,109
9,920,326
1,819,217
31,805
86,984
2,696,426
2,612,173
1,235
255
12,963
15,496
2,758
46
27,293
24,207
2,408,439
1,599,798
230,451
1,093,800
169,969
68,365
221,901
184,683
158,962
49,412
62,293
63,127
64,241
690
5,888
22,284
69,761
168
745
860
818
206
9,332
299,854
1,012,375
1,020,207
7,832
237,937
414,831
126,84i
3,170
7,459
467,234
3,655,331
3,605,612
262
68
4,240
7,462
4,424
261
5,147
27,855
2,554,102
1,300,773
55,002
311,369
194,238
81,481
210,980
52,297
310,450
141,003
150,771
21,000
58,663
692
3,663
21,754
53,777
65
5,694
2,745
1,509
1,069
480,474
2,304,839
2,315,130
10,291
1,101,229
1,180,508
79,279
5,40o
12,909
1,402,684
4,317,370
4,766,526
2,094
71
6,753
10,773
11,088
10
2,579
17,476
3,601,317
1,972,024
139,813
1,409,4U
264,094
103,811
201,264
146,369
451,592
151,564
187,824
30,060
94,684
800
3,737
33,721
97,191
456
4,041
2,668
5,939
138
1,231
563,647
2,794,502
2,799,034
4,532
1,216,053
1,289,372
73,319
11,848
2,8CVi,532
5,801,573
5,720,003
6,085
205
17, 583
19,683
6,148
802
3,422
27,642
4,699,467
2,861,807
290,573
2,184,593
302,662
103,550
293,688
313,259
514,674
163,305
180,006
55,284
127,123
1,372
6,843
53,391
141,533
918
3,650
2,729
3,773
88
1,646
581,320
2,858,196
2,865,225
7,029
1,102,10b
1,179,045
76,939
-,d01
11,321
7,853,496
7,740,411
2,338
491
22,492
30,061
3,442
51
7,982
46,228
6,667,365
4,242,070
502,137
3,361,779
441,614
134,171
358,405
556,036
661,210
173,149
179,941
107,391
198,728
1,459
15,235
71,818
228,840
1,058
9,297
3,859
7,130
2,320
2,573
760,787
3,498,341
3,509,172
10,831
1,186,131
1,312,815
126,634
5,53i
15,604
10,419,373 9,468,971 10,481,821 38,657,915
11,324,753
11,068,273
6,471
1,098
62,760
70,196
12,896
3,195
10,193
89,666
10,011,358
6,563,140
807,530
5,036,005
667,591
180,355
732,419
860,760
875, 514
180,331
223,964
264,694
316,972
4,313
21,368
118,542
394,014
1,326
9,173
5,237
12,708
15
2,475
1,017,522
4,505,138
4,515,635
10,497
1,313,395
1,535,436
222,041
5,(B7
16,239
7,567,740
7,367,033
12,283
1,341
51,273
47,572
18,165
265
9,090
60,718
6,965,230
4,634,139
513,807
3,378,733
453,355
121,428
705,815
538,999
511,899
80,996
121,178
232,268
238,890
1,480
13,607
88,681
335,029
4,464
14,507
5,224
4,663
77
597
627,531
2,732,894
2,739,893
7,004
602,510
791,748
189,238
2,199
6,283
5,750,908
5,523,337
7,256
700
66,243
43,214
13,174
774
24,366
71,844
5,396,738
3,172,254
340,435
2,19o,405
352,577
98,097
546,798
3o2,058
414,695
53,301
1U,633
365,121
220,408
224
9,710
71,702
373,556
2,599
12, 654
5,100
26,389
1,267
644
555,528
2,351,083
2,357,659
6,576
354,120
620,261
266,141
■-3:
13,765,998
12,956,601
42,331
4,182
345,544
81,699
25,721
2,209
18, 542
289,169
12,828,420
5,391,927
621,167
3,456,244
565,934
241,079
1,686,590
679,087
1,807,934
224,335
253,173
1,120,900
523,731
797
20,885
128,889
894,453
16,412
96,150
50,150
24,461
3
2,430
1,771,780
7,064,674
7,090,891
26,217
937,578
1,596,310
658,732
(Thousand dollers)
5,525,537
5,344,029
2,407
668
26,267
53,216
4,856
29,727
14,019
50,348
4,871,237
3,163,756
323,240
1,157,229
516,736
129,394
1,356,577
319,420
23,465
63,196
211,601
208,722
158,681
1,353
1,318
199,273
420,308
314
1,048
755
3,608
5,981
2,362
404,996
2,180,273
2,215,352
35,079
654,300
940, 561
286,261
3,041,894
2,950,185
1,096
323
9,959
24,096
2,540
24,357
4,725
24,613
2,523,713
1,618,464
153,297
495,147
214,637
69,085
844,754
158,456
4,576
27,933
111,277
107,051
90,413
296
582
120,366
258,560
4
510
73
1,643
4,100
1,224
176,136
1,331,721
1,344,614
12,893
518,181
617,364
99,683
2,483,643
2,393,844
1,311
345
16,308
29,120
2,316
5,370
9,294
25,735
2,347,524
1,545,292
169,943
662,082
302,099
60,309
511,823
160,964
18,889
35,263
100,324
101,671
68,268
1,057
1,236
78,407
161,748
310
533
677
1,965
1,881
1,138
228,860
848,552
870,738
22,186
136,119
322,697
186,578
134,572
128,351
21
3
253
1,198
4
43
3,193
1,001
U5,327
75,863
14,251
25,790
10,844
5,140
26,176
6,338
671
2,657
3,383
6,616
3,317
84
3,018
8,082
227
11,379
52,988
54,843
1,855
19,245
28,067
8,822
125,297
120,745
214
1,955
2,014
102,026
68,537
1,313
21,308
17,836
4,320
24,953
1,193
2,203
2,244
6,868
1,602
2,404
21
15
3,054
3,130
3
59
11,827
52,208
53,893
1,685
23,271
30,610
7,339
153,092
150,891
32
3
170
833
89
194
830
123,869
76,553
5,711
29,753
18,905
4,393
23,719
5,933
2,382
2,623
3,312
3,133
3,956
98
4,107
7,521
1
34
1,082
133
234
17,690
74,338
75,500
1,162
24,223
32,840
8,617
171,12-;
237,159
231,417
26
430
1,100
5
753
287
3,091
209,904
133,921
11,012
45,659
30,003
6,281
52,302
6,836
1,173
6,163
13,796
4,598
4,952
16
25
8,639
12,318
92
23
36
39
87
5
19,016
92,490
94,343
1,847
27,255
38,769
11,514
335,124
326,436
118
10
858
4,492
17
3
769
2,421
307,661
205,094
20,557
95,732
37,940
6,743
66,224
22,107
4,026
5,822
11,399
8,467
8,398
12
143
10,693
22,468
30
618
444
29,969
121,342
125,679
4,337
27,463
43,997
21,534
572,180
554,334
430
185
2,338
7,217
72
3,031
362
3,711
546,476
356,469
36,466
147,153
75,478
13,072
115,673
31,373
2,823
6,676
22,246
22,417
15,840
911
352
18,598
44,463
163
16
25
236
102
55,134
198,365
200,217
1,852
25,704
65,60"
39,903
4uu,31y
338,350
136
53
1,609
5,147
1,902
52
1,122
1,948
391,717
260,407
27,668
88,385
48,792
7,999
113,062
25,499
1,561
5,527
14,474
22,247
13,213
82
96
15,461
30,977
1
389
243
61
76
17
26,885
127,943
132,059
4,116
8,602
38,428
29,326
208,830
196,130
4,364
3,237
166
200
4,624
221,203
130,446
19,570
58,340
29,650
4,721
35,646
17,481
1,443
1,645
11,506
11,812
9,501
15
101
7,716
17,o86
20
12
100
149
954
26
28,069
65,734
67,180
1,446
•12,323
16,825
29,148
409
1,962
16,675
317,020
296,140
511
13
6,185
5,582
53
1,274
1,212
6,045
324,341
233,002
33,395
149,957
32,651
7,635
53,568
44,204
2,102
1,901
7,840
20,779
6,687
322
7,091
84
161
398
8
.-4
28,891
63,138
67,024
3,836
'7,321
22,554
29,8'-5
Business Returns/1968 • Partnerships
187
Table 3.7— INCOME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued
Industrial division and item
All
partner-
ships
Partner-
ships
without
balance
sheets
Partnerships with balance sheets, by 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
$500,000
under
$1,000,000
$1,000,000
or more
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
_tol.
Number of partnerships.
Number of partners
Total assets.. .
Total receipts.
Business receipts
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions.
Cost of sales and operations, total...
Inventory, beginning-of-year
Purchases
Cost of labor
Material and supplies
Other costs
Less: Inventory, end-of-year
Salaries and wages
Pa^nnents to partners
Rent
Interest
Taxes
Casualty losses
Bad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans, etc
Net loss from other partnerships, etc.
Net farm loss
Net loss, 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
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions.
Cost of sales and operations, total.
Inventoiy, 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
Depreciation
Amortisation
Depletion
Retirement plans , etc
Net loss from other partnerships, etc.
Net farm loss
Net loss , noncapital assets
Other deductions
Gross profit (less loss).
Gross profit
Gross loss
Net profit (less loss)...
Net profit
Net loss
13,227
102,345
6,618
57,939
6,609
44,406
773
4,460
2,056
16,093
952
6,459
798
,056
799
4,495
528
3,420
280
1,086
251
1,695
(Thousmtd dollars)
970,425
4,178
76
7,867
7,508
26,166
808
6,113
12,676
963,011
416,913
8,269
52,855
114,334
27,707
223,399
9,651
9,971
10, 624
28,012
1-5,407
30,598
642
2,022
26,096
80,589
920
121,619
791
4,565
716
213,526
553,512
564,240
10,728
72,306
193,096
120,290
49,688
108,641
160,952
152,359
3,727
44
595
792
1,633
4
1,309
489
146,954
54,594
450
6,719
20,782
4,996
22,310
663
468
1,307
4,707
2,255
5,918
1,370
5,994
11,302
9
14,127
214
810
17
43,862
97,765
100,076
2,311
13,998
31,870
17,872
25,730
54,994
1,205,872
874,865
818,066
451
32
7,272
6,716
24,533
304
4,304
12,187
816,057
362,319
7,319
46,136
93,552
22,711
201,089
9,503
9,317
23,305
13,152
24,680
642
652
20,102
69,287
911
107,492
577
3,755
699
169,664
455,747
464,164
8,417
53,808
161,226
102,418
23,958
53,647
15,652
13,777
42
393
1,271
94
75
28,206
8,393
159
3,676
1,505
3,780
222
283
7
625
387
894
41
2
1,010
1,075
384
13,924
4,879
4,940
61
'12,554
820
13,374
3,173
6,970
7,334
20,995
18,662
29
154
2,015
15
115
22,134
8,107
2,175
393
223
5,311
156
535
230
190
421
322
2,344
5,536
17
4,276
10,555
11,617
1,062
11,139
2,948
4,087
7,791
16,762
15,111
21,444
21,163
12
246
23,858
7,447
6
4,393
397
2,151
445
485
1,088
249
592
40
432
1,949
1,735
9,396
13,716
13,716
'2,414
3,777
6,191
4,349
9,413
29,794
46,707
43,092
203
37
252
2,650
41,395
24,238
10
4,688
7,303
1,201
11,046
10
729
909
599
359
1,326
35
782
3,107
308
2,950
6,003
18,854
19,857
1,003
5,312
7,611
2,299
2,758
6,059
58,106
68,406
67,174
160
801
68,517
27,558
2,472
8,940
3,232
12,865
1
96
1,668
1,940
1,486
2,347
144
1,440
5,696
8
8,299
74
17,261
39,616
41,000
1,384
'ill
10,974
11,085
2,333
5,214
79,877
92,946
84,616
77
490
3,122
1,857
2,784
90,077
40,376
830
3,286
U,928
3,123
17,136
932
1,637
2,283
1,663
365
3,007
396
35
3,020
6,103
103
6,833
18
23,733
44,240
44,626
386
2,869
15,037
12,168
2,219
5,395
94,469
110,345
102,957
41
1
223
568
3,730
265
2,560
106,887
60,677
1,549
12,309
11,130
2,951
34,656
1,968
1,519
1,402
3,422
1,015
2,286
3
81
2,140
7,650
479
10,159
25
31
175
15,773
42,230
42,410
130
3,458
8,276
4,818
629
1,502
174,920
109,192
100, 60i
55
1,150
576
4,392
437
1,978
104,616
57,726
1,533
7,790
15,905
4,247
30,128
1,377
1,191
733
2,982
2,261
3,202
19
40
3,563
9,847
9,081
42
32
28
13,869
42,373
45,272
2,394
4,576
13,4a5
8,909
398
1,276
(Thousand dollars)
7,475,564
7,365,160
15,357
57
10,963
29,496
1,160
19
7,422
45,930
6,674,816
5,521,639
281,247
1,101,693
1,175,125
877,968
2,375,733
290,177
107,416
116,104
90,467
40,925
111,740
404
7,995
62,751
189,063
326
686
4,010
4,030
53
451
416,756
1,343,521
1,373,764
30,243
300,745
399,101
93,353
1,614,722
1,601,129
541
24
1,022
7,027
12
4
1,053
3,910
1,346,839
1,006,103
26,918
265,131
262,883
224,296
252,612
25,742
31,994
47,568
16,506
9,254
27,553
233
745
18,710
44,523
145
166
450
412
16
125
142,286
595,026
597,014
1,983
267,883
278,045
10,162
5,860,842
5,764,031
14,816
33
9,941
22,469
1,148
15
6,369
42,020
5,327,977
4,515,536
254,329
836,562
912,237
653,672
2,123,171
264,435
75,422
68, 536
73,961
31,671
84,187
121
7,250
44,041
144,540
181
520
3,560
3,618
37
326
274,470
1,243,495
1,276,750
23,255
532,865
621,056
83,191
366,107
7
1,217
1,063
10
273
950
335,203
284,889
16,397
48,792
57,308
42,824
125,973
6,405
6,484
3,154
6,142
2,602
6,425
1,063
1,833
4,734
13
19
17,729
81,213
83,139
1,921
34,424
43,363
9,439
29,832
334,491
333,692
15
220
53
506
269, 547
213,503
2,279
57,538
56,011
42,671
56,668
1,664
5,279
12,384
3,263
1,061
5,168
2
433
1,544
4,487
18
21,890
120,189
121,705
1,516
64,944
69,872
4,928
70,713
422,849
421,085
420
776
363,635
285,461
6,698
74,130
72,566
57,563
79,657
5,153
6,720
12,944
7,885
1,633
7,290
21
341
2,458
7,518
2
42
31,295
135,624
137,719
2,095
59,214
64,173
4,959
96,861
399,653
395,325
38
6
382
1,025
990
137
1,750
350,268
281,441
10,337
83,950
63,689
53,544
81,345
11,424
7,230
9,542
4,103
2,074
6,422
4,365
7,292
9
216
37
27,194
113,884
U5,568
1,634
49,385
51,413
2,028
168,049
566,196
560,845
305
2,786
1
459
1,796
511,061
420,741
20,392
124,823
115,935
69,232
108,158
17,849
7,125
8,608
6,372
3,347
9,784
784
5,276
12,081
5
61
712
1,706
36
10
34,413
140,104
141,575
1,471
55,135
60,927
5,792
333,090
911,964
899,993
597
1,487
4,709
42
1,161
3,975
329,134
695,887
33,632
176,075
172,995
99,427
250,514
36,756
13,492
8,333
13,944
5,209
16,266
31
1,193
7,995
17,476
78
71
633
65
1
113
43,347
204,106
205,231
1,125
82,830
89,996
7,166
212,004
540,294
633,512
66
18
1,139
2,897
7
375
2,280
600,951
523,476
19,381
93,493
118,862
76,021
232,670
17,451
9,314
2,764
8,608
3,194
9,562
33
2,456
5,390
10,361
10
470
13
18
24,782
110,036
111,513
1,477
39,343
43,315
8,972
271,940
588,529
566,387
3,190
2,605
2,486
542,050
471,569
22,547
70,841
90,028
61,236
250,143
23,276
3,109
2,609
9,259
3,323
7,662
3
226
5,384
9,046
3
173
430
359
62
23,333
94,818
95,395
577
46,479
49,313
3,334
J12I_
172
2,642
745,691
389,178
366,021
123
31
5,656
4,203
7,221
804
1,930
3,189
330,367
127,292
3,738
8,410
29,834
5,272
84,016
3,978
3,447
1,295
10,756
6,340
10,105
183
225
7,393
31,516
13
62,230
492
3,630
21
65,429
233,729
240,726
1,997
58,811
98,293
39,487
308
1,056
837,013
1,627,239
1,587,085
10,907
9
2,705
6,803
96
2
1,593
18,039
1,526,128
1,338,569
122,166
106,920
164,793
151,104
938,043
144,457
11,119
7,698
14,380
8,723
15,603
31
466
9,796
71,545
64
171
997
1,462
7
45,437
248,516
264,905
16,389
101,111
142,684
41,573
Footnotes at end of table.
188
Business Returns/1968 • Partnerships
Table 3.7— INCOME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued
Industrial division and item
MANUFACTURING
Number of partnerships.
Number of partners
Total assets...
Total receipts.
Business receipts
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions.
Cost of sales and operations, total.
Inventory, beg inning -of -year
Purchases
Cost of labor
Material and supplies
Other costs
Less : Inventoiy , end-of-year
Salaries and wages
Payments to partners
Rent
Interest
Tales
Casualty losses
Bad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans, etc .•-
Net loss from other partnerships, et
Net farm loss
Net loss, noncapital assets
Other deductions
Cross profit (less loss).
Gross profit
Gross loss
Ket profit (less loss)...
Net profit
Net loss
TRANSPORTATION, OOWiflJNI CATION, ELECTRIC,
GAS, AND SANITARY SER\riGES
Number of partnerships.
Number of partners
Total assets
Total receipts 1,254,433
Business receipts
Income from other partnerships,
NonqualifVii^ dividends.
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets....
Other receipts
Total deductions.
Cost of sales and operations, total.
Inventory , beg inning -of -year
Purchases
Cost of labor
Material and supplies
Other costs
Less: Inventory, end-of-year
SalEU*leB and wages
Payments to partners
Rent
Interest
Taxes
Casualty losses
Bad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans, etc
Net loss from other partnerships.
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss).
Gross profit
Gross loss
Net profit (less loss)...
Net profit
Net loss
All
partner-
ships
(1)
32,665
73,817
Partner-
ships
vithout
balance
sheets
5,530,670
1,207
89
7,850
11,358
3,478
46
4,416
22,969
5,037,778
3,825,781
407,713
2,192,068
981,472
179,939
490,039
425,450
146,499
104,983
81,335
35,938
103,041
733
9,225
63,375
168,801
337
15,509
6,059
3,530
488
368
466,226
l,70i,889
1,710,858
5,969
544,305
608,336
64,031
15,206
40,298
1,230,227
780
U.
1,895
3,957
60
53
4,786
12,664
680,192
14,316
247,917
229,579
29,341
174,107
15,568
21,512
23,633
31,992
15,804
43, 377
716
1,47J
52,613
78,083
1,564
262
1,035
19
79
386
149,476
550,035
550,691
656
152,218
172,144
19,926
(2)
11,864
26,452
partnerships with balance sheets.
sise of total assets
(3)
20,801
52,365
Zero
assets
(4)
2,191
4,726
$1 under
iio,ooo
(5)
5,190
11,406
tlO,000
under
$25,000
(6)
3,893
9,095
$25,000
under
$50,000
(7)
3,156
7,985
$50,000
under
$100,000
(8)
2,792
6,376
$100,000
under
$250,000
(9)
2,094
5,607
$250,000
under
$500,000
(10)
859
3,081
$500,000
under
$1,000,000
(U)
378
1,832
$1,000,000
or more
(Thouim^d dtltmrt)
712,611
705,448
58
3
1,994
1,835
227
530
2,516
632,394
443,120
34,387
242,716
118,719
31,631
51, 546
35,879
14,107
21,434
10,441
7,239
14,966
61
1,095
12,825
28,121
1
2,883
167
220
4^8
15
75,211
262,328
263,218
890
80,217
91,013
10,796
B,176
21,693
4,869,472
4,825,222
1,149
36
5,856
9,523
3,251
46
3,886
20,453
4,405,384
3,382,661
373,326
1,949,352
862,753
14S,308
438,493
389,571
132,392
33,549
70,394
28,699
93,075
722
8,130
51,050
140,680
336
12,626
5,892
3,310
353
391,015
1,442,561
1,447,640
5,079
464,038
517,323
53,235
7,030
18,605
238,946
235,091
199
329
5
1,543
1,779
213,643
158,036
29,480
90,336
48,891
7,236
10,646
28,553
5,353
3,772
4,030
1,397
4,960
4
542
2,105
5,680
38
9
336
27,331
77,055
77,429
374
25,303
29,166
3,363
19,384
126,223
125,617
1
27
11
20
552
100,417
69,788
3,406
36,717
16,048
4,922
11,780
3,085
240
8,048
4,315
223
1,850
127
759
1,798
19
1
13,244
55,829
56,909
1,030
25,311
29,876
4,065
892
2,034
1,653
3,758
64,989
239,372
238,514
37
295
263
260
193,432
137,940
8,783
70,161
51,967
8,541
9,985
11,497
2,790
12,942
6,174
1,013
5,150
58
372
2,372
5,885
85
31
23,541
100,574
100,331
257
40,940
43,705
2,765
113,786
308,647
307,344
169
433
146
551
258,540
182,735
10,523
87,638
72,602
3,21A
17,269
13,511
6,882
11,637
8,170
1,818
6,564
311
589
3,044
7,492
29,200
124,609
124,629
20
50,007
52,258
2,251
198,969
541,729
539,198
10
254
736
46
22
214
1,244
474,580
352,413
23,385
186,910
118,591
16,444
32,034
24,951
13,330
9,547
3,113
2,739
14,157
6
1,260
5,463
49
50,273
186,785
187,407
622
67,149
70,454
3,305
1,588
4,124
1,127
2,595
613
1,513
329,668
799,556
793,490
10
721
1,523
43
7
484
3,273
724,045
556,047
59,788
325,044
163,489
22,766
42,335
62,375
22,435
14,464
9,257
4,206
17,436
59
1,550
7,200
17,323
92
463
758
24
201
72,530
237,443
233,988
1,545
75,511
84,725
9,214
739
2,024
295,440
671,685
666,364
54
35
901
1,372
57
9
660
1,733
614,180
486,337
52,230
305,127
124,977
16,439
43,283
55,174
20,846
9,126
7,575
3,345
12,805
54
1,127
6,836
14,349
7
155
770
55
26
50,217
179,477
179,528
51
57, 505
62,636
5,131
255,595
608,069
602,831
174
16
985
729
51
7
216
3,060
565,209
458,424
56,724
290,860
101,112
19,509
46,978
56,759
21,693
6,623
5,664
2,848
9,950
11
966
5,089
10,220
81
566
960
1,701
17
40,396
144,407
144,805
398
42,860
43,006
5,146
225
710
100
1,547
338,366
70
1
19
1,939
1,994
327,366
186,407
3,108
75,024
51,846
9,201
50,119
2,891
5,190
6,891
3,504
5,055
12,979
35
140
19,714
28,012
6
65
129
78
160
54,001
201,959
201,964
5
65,383
68,393
3,010
861,684
841,861
710
10
1,343
3,703
6
34
2,847
10,670
774,849
493,785
11,708
172,893
177,733
20,140
123,938
12,677
16,322
16,742
23,438
10,749
30,398
681
1,332
32,899
50,071
1,558
197
906
19
1
226
95,475
348,076
348,727
651
86,835
103,751
16,916
32,765
31,935
770
31
16,752
76
3,774
5,812
663
6,473
46
32
1,290
1,359
418
876
42
1,548
2,108
1
15,183
15,183
3,996
5,452
1,456
7,939
51,707
51,255
34
376
37
40,611
26,602
42
7,861
6,309
713
11,765
93
330
1,159
2,918
245
881
31
1,704
1,869
4,835
24,653
24,769
116
U,096
11,566
470
26,253
72,949
72,457
45
312
5
16
114
62,748
37,067
374
10,602
13,706
2,519
10,034
168
1,353
4,266
2,350
468
2,227
1
344
2,565
3,937
8,134
35,390
35,487
97
10,201
11,305
1,604
41,448
90,114
89,705
18
132
17
242
31,855
55,138
1,138
13,562
14,234
994
25,358
148
1,440
2,250
1,242
1,209
2,653
14
31
2,864
5,264
86
9,613
34,567
34,784
217
8,259
10,386
2,127
44,964
105,020
102,836
27
420
367
2,370
92,189
53,090
2,166
18,058
19,746
2,803
11,087
780
796
1,349
2,934
939
6,258
11
196
3,616
5,804
1
16
16,576
49,746
49,916
170
13,831
14,649
813
114,367
185,888
183,459
119
780
716
814
173,732
108, 652
2,985
43,398
39,405
5,279
22,795
5,210
2,809
3,003
5,671
2,708
7,425
601
227
10,248
11,395
1
53
256
29
20,149
74,307
74,838
31
12,156
15,513
3,357
74,637
120,107
117,199
35
10
797
1,152
264
650
109,535
72,601
1,719
26,619
29,007
1,313
15,451
2,013
1,747
1,715
3,436
1,340
4,392
6
110
4,071
6,931
9
294
3
12,876
44,593
44,601
3
10,572
U,277
705
69,920
97,038
90,744
651
337
79
5,177
86,772
58,225
2,786
29,509
19,358
1,316
3,233
2,977
4,313
612
1,658
1,306
3,257
47
144
4,034
5,034
107
15
66
7,452
32,519
32,535
17
10,266
11,172
906
Footnotes at end of table.
Business Returns/1968 • Partnerships
189
Table 3.7— INCOME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued
Industrial division and item
All
partner.
ships
Partner-
ships
without
balance
sheets
Partnerships with balance sheets, by 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
$500,000
under
$1,000,000
1,000,000
or more
(1)
(2)
(3)
M
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
WHOLESALE AND RETAIL TBADE
Number of partnerships.
Number of partners
Total assets .. .
Total receipts.
Business receipts
Income from other partnerships.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets....
Other receipts
Total deductions.
Cost of sales and operations, total.
Inventoiy, 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
Depletion
Retirement plans, etc
Net loss from other partnerships, eti
Net farm loss
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
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions.
Cost of sales and operations, total...
Inventoiy, beginning-of-year
Purchases
Cost of labor
Material and supplies
Other costs
Less; Inventoiy, end-of-year
Salaries and wages
Payments to partners
Rent
Interest
Taxes
Casualty losses
Bad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans , etc
Net loss from other partnerships, etc.
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss).
Gross profit
Gross loss
Net profit (less loss)...
Net profit
Net loss
209,324
472,390
92,696
201,524
116,628
270,866
13,936
30,298
23,735
52,900
20, 690
45,604
20,669
46,030
18,477
43,672
13,489
33,150
3,837
11,536
1,247
4,517
(Thousand dollars)
34,800,436
34,432,268
4,387
1,592
38,688
97,043
1,948
12,728
209,152
32,520,659
25,991,384
3,244,731
24,690,507
200,597
169,976
1,125,392
3,439,819
2,444,279
439,267
497,278
150,855
503,184
4,119
58,842
132,926
350,985
1,021
1,513
8,353
529
202
2,202
1,933,720
8,440,884
8,461,722
20,838
2,279,827
2,444,455
164,628
32,162
78,136
8,859,604
8,787,552
2,464
344
5,257
26,989
389
1,432
2,663
32,514
8,169,405
6,526,978
698,511
6,135,117
36,329
63,498
323,218
729,695
562,216
96,906
135,846
32,561
165,714
1,531
11,869
40,748
103,147
255
336
822
246
118
514
489,598
2,260,574
2,268,307
7,733
690,199
74i,664
54,465
10,539
25,199
7,921,979
25,940,882
25,644,716
1,923
1,248
33,431
70,054
2,291
516
10,065
176,638
24,351,254
19,464,406
2,546,220
18,555,390
1&4,268
106,478
802,174
2,710,124
1,882,063
342,361
361,432
118,294
337,470
2,588
46,973
92,178
247,338
766
1,177
7,531
233
84
1,688
1,444,122
6,180,310
6,193,415
13,105
1,589,623
1,699,791
110,163
21,623
52,937
1,227,602
1,213,211
49
49
933
2,330
1
3,304
7,175
907,522
163,482
845, 123
6,385
4,736
23,377
136,281
92,097
19,238
23,020
5,223
13,721
313
3,031
4,784
10,996
23
9
813
77,196
305,689
303,758
3,069
64,472
85,604
21,132
2,409
5,438
107,895 349,345 742,412 1,318,679
972,100
965,299
5
14
150
1,439
732
1,020
3,441
878,102
642,389
42,037
612,714
3,311
7,428
17,347
40,443
70,600
24,309
31,994
2,047
14,172
347
832
4,294
3,653
22
6
171
78,264
322,910
323,738
823
93,998
108,515
14,517
4,785
10,707
1,733,209
1,725,734
2
3
245
1,685
33
10
217
5,275
1,563,615
1,180,227
107,407
1,147,315
6,700
10,470
20,688
112,853
129,641
35,633
46,623
4,928
24,969
598
1,428
7,329
19,199
36
1
261
41
37
117,664
545,507
545,710
203
164,594
175,773
11,179
3,074
6,703
2,744,387
2,726,865
35
46
993
4,417
169
49
394
11,414
2,513,752
1,905,962
233,777
1,855,566
16,890
11,619
45,345
257,235
215,070
57,775
55,759
9,577
43,953
333
3,243
12,628
30,448
237
78
269
178,336
820,903
821,913
1,010
2X,635
244,406
13,771
2,875
6,332
4,066,497
4,030,209
36
180
2,268
8,532
46
1,212
23,964
3,753,645
2,898,196
416,192
2,843,743
22,914
16,319
68,599
469,571
328,147
68,974
65,051
16,957
60,849
249
8,442
15,277
46,066
142
60
681
27
54
143
244,330
1,132,013
1,134,286
2,273
312,352
330,262
17,410
3,320
7,855
2,055,543
5,349,789
5,776,304
804
206
8,917
19,784
543
28
1,387
41,816
5,486,332
4,375,604
651,326
4,201,813
36,673
20,456
162,606
697,270
446,630
76,011
64,992
28,049
80,731
377
12,610
20,263
60,455
180
339
709
95
1
526
318,760
1,400,700
1,405,040
4,340
363,457
377,644
14,187
3,156
8,004
1,306,535
3,756,882
3,706,534
159
32
7,349
10,171
94
204
365
31,424
3,594,919
2,986,722
394,757
2,787,675
28,280
10,875
139,606
424,471
249,237
30,895
30,026
17,768
47,665
234
6,360
10,700
30,985
46
71
942
30
33
182,705
719,312
720,535
723
161,963
171,042
9,079
1,216
3,651
833,590
2,288,502
2,251,929
384
316
4,573
8,416
105
110
313
22,356
2,193,162
1,814,806
230,878
1,707,147
21,412
4,559
102,379
251,569
159, 662
16,082
21,123
11,691
22,624
114
5,091
7,233
17,253
32
270
789
34
20
13
116,325
437,123
437,226
103
95,340
99,339
3,999
490
1,826
(Thouimd dollars)
11,082,974
10,976,571
1,513
491
11,291
22,793
1,993
1,545
4,194
62,573
10,526,540
9,003,985
831,836
8,446,719
62,732
49,021
429,447
815,320
553,326
99,431
75,433
40,796
106,208
424
16,302
30,749
82,410
93
1,044
3,937
339
20
513
510,975
1,972,536
1,980,554
7,968
556,434
594,025
57,591
1,546,374
525
3
674
4,455
120
1,276
444
4,420
1,460,873
1,223,988
86,674
1,121,973
8,391
10,816
35,325
34,191
72,834
16,251
11,257
5,079
19,069
143
3,018
5,976
16,705
9
73
177
171
39
81,084
317,386
318,742
1,356
97,418
105,106
9,524,683
9,430,197
993
488
10,617
18,343
1,873
269
3,750
58,153
9,065,667
7,774,997
745,162
7,324,746
54,391
38,205
344,122
731,629
480,992
83,230
64,181
35,717
37,139
281
13,284
24,773
65,705
34
971
3,760
168
20
474
429,891
1,655,200
1,661,812
6,612
459,016
488,919
29,903
432,987
423,767
23
414
265
2,650
410,271
341,160
44,335
324,865
3,125
1,105
8,075
40,345
24,681
5,108
4,134
1,547
5,419
30
719
1,002
2,495
12
23,905
87,607
88,744
1,137
22,716
30,012
7,296
17, 502
132,807
180,229
277
726
346
1,215
159,095
109,903
6,472
102,272
344
854
5,001
5,040
10,444
3,423
3,694
233
1,349
1
124
435
1,516
22,948
70,326
70,724
398
23,712
27, 377
3,665
50,062
299,762
298,545
1
51
108
38
74
945
265,629
203,061
11,622
192,631
625
4,463
10,907
12,187
17,768
5,366
4,264
886
2,440
32
175
1,072
3,027
26
71
41
90,484
90,484
34,133
35,283
1,150
103,783
548,979
546,301
1
4
98
556
169
49
61
1,740
503,015
409,190
32,715
393,095
2,902
2,949
7,404
29,375
30,402
7,669
5,943
1,430
5,100
2
519
1,272
4,458
2
91
3
36,927
137,111
137,111
45,964
47,262
1,298
242,387
952,532
945,018
66
1
365
2,154
46
168
4,714
894,665
733,963
69,780
696,931
6,941
3,281
31,149
74,119
53,892
12,481
8,645
2,837
10,454
12
1,971
2,460
8,748
11
60
17
54,035
211,055
211,254
199
57,867
62,974
5,107
492,949
1,861,690
1,837,942
363
5
2,093
3,740
286
2
384
16,875
1,758,052
1,488,481
145,722
1,407,732
9,315
4,135
62,080
140,503
102,375
19,396
12,259
6,284
20,428
87
2,644
4,711
14,281
5
306
341
60
397
85,997
349,461
353,197
3,736
103,638
107,536
3,898
1,718,826
1,705,999
93
12
1,386
2,281
44
29
384
3,593
1, 656,461
1,448,753
124,543
1,347,142
8,372
6,494
77,942
116,240
83,796
10,220
8,216
5,079
20,266
44
2,330
4,035
10,595
17
55
451
11
12
62,581
257,246
257,832
586
62,365
64,499
2,134
1,196,228
1,185,779
191
306
1,018
2,718
31
74
162
5,949
1,153,108
1,005,954
97,688
949,542
6,492
3,256
49,182
100,206
60,612
6,463
6,663
4,639
9,092
69
2,075
3,471
6,874
229
360
46,553
179,825
179,825
43,120
45,082
1,962
548
3,159
1,202,980
3,301,914
3,248,631
399
352
7,948
12,780
563
115
1,353
29,773
3,199,597
2,752,978
306,364
2,553,594
21,203
20,016
172,227
320,426
190,979
13,444
22,844
22,054
23,731
23
5,436
9,670
23,733
43
352
3,570
54
44
130,542
495, 653
496,209
556
102,317
107,206
298
1,921
691,454
2,330,872
2,301,617
256
159
5,178
6,244
533
115
1,303
15,467
2,265,371
2,029,532
212,285
1,910,536
15,775
11,668
92,382
213,114
92,022
8,104
10,358
12,777
12,591
4
2,727
6,315
13,711
11
315
2,302
30
27
74,545
272,085
272,641
556
65,501
63,394
3,393
Footnotes at end of table.
190
Business Returns/1968 • Partnerships
Table 3.7— INCOME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued
Industrial division and item
WHOLESALE AND RETAIL TRADE— Continued
Retail Trade
Number of partnerships.
Number of partners
Total assets...
Total receipts .
Business receipts
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Royalties
Net farm prof i t
Net gainj noncapital assets
Other receipts
Total deductions.
Cost of sales and operations, 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
Depletion
Retirement plans, etc
Net loss from other partnerships, etc.
Net farm loss
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
Income from other partnerships, etc.
Nonqualifying dividends
Interest
Rents
Rcyalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Repai rs
Depreciation
Amortization
Depletion
Retirement plans, etc
Net loss from other partnerships, etc.
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss).
Gross profit
Gross loss
Set profit (less loss)...
Met profit
Net loss
All
partner-
ships
(1)
174,763
388,744
Partner-
ships
without
balance
sheets
(2)
81,108
173,933
Partnerships with balance sheets, by si::e of total assets
(3)
93,655
21<.,811
Zero
assets
(4)
U,41i
24,609
$1 under
$10,000
(5)
18,823
41,913
$10,000
under
$25,000
(6)
17,401
38,460
$25,000
under
$50,000
(7)
17,596
38,760
$50,000
under
$100,000
(8)
14,855
35,132
$100,000
under
$250,000
(9)
10,071
24,540
$250,000
under
$500,000
(10)
,512
,595
$500,000
under
$1,000,000
(11)
738
,627
(Thouimd dollara)
23,198,280
22,939,557
2,857
1,100
27,116
73,362
671
403
8,438
144,776
21,510,230
16,603,568
2,359,552
15,872,262
134,249
118,414
686,004
2,566,913
1,851,059
332,129
416,449
108,132
388,479
3,669
41,355
99,918
262,773
926
469
4,313
184
182
1,687
1,394,888
6,335,939
6,348,831
12,342
1,688,050
1,813,360
125,310
2,399
5,510
7,168,442
7,108,680
1,936
341
4,545
22,366
254
156
2,160
28,004
6,585,284
5,198,159
602,379
4,916,371
27,243
51,559
235,457
634,850
480,850
79,022
122,947
27,192
144,456
1,376
8,694
34,322
85,018
246
263
643
69
118
475
401,434
1,910,521
1,916,898
6,377
583,158
629,742
46,584
,049
,39i
5,447,247
16,029,838
15,830,677
921
759
22,571
50,996
417
247
6,278
116,772
14,924,946
11,405,409
1,757,173
10,955,391
107,006
66,355
450,547
1,932,063
1,370,209
253,107
293,502
80,990
244,023
2,293
32,661
65,596
177,755
680
206
3,670
115
64
1,212
993,454
4,425,468
4,431,933
6,465
1,104,892
1,183,618
78,726
1,350
3,U8
784,661
774,542
26
49
565
2,538
1
2,436
4,504
743,454
559,317
116,755
514,215
3,210
3,601
15,262
93,726
66,856
13,777
18,630
3,649
13,135
283
2,181
3,718
8,369
23
801
52,571
215,225
217,157
1,932
41,207
54,912
13,705
(•)
(»)
89,999
788,761
734,538
5
14
136
1,162
6
674
2,226
717,764
531,932
35,341
510,033
2,967
6,572
12,299
35,280
60,156
15,639
28,254
1,809
12,822
346
708
3,858
7,10;
21
54,955
252,606
253,008
402
70,997
81,132
10,135
(•)
(.)
295,604
1,411,751
1,405,557
2
2
193
1,517
10
143
4,327
1,284,010
956,744
94,908
940,314
6,075
5,531
9,771
99,855
110,904
29,935
42,014
3,978
22,301
566
1,170
6,130
15,955
10
1
190
94,025
448,813
449,016
203
127,741
137,770
10,029
^15
441
630,894
2,161,050
2,146,258
34
42
900
3,829
333
9,654
1,978,912
1,471,198
199,008
1,436,130
13,983
8,579
37,775
224,282
182,390
48,850
49,428
8,087
38,509
331
2,712
11,223
25,768
235
78
178
74
139,851
675,060
676,070
1,010
182,138
194,590
12,452
198
438
1,053,926
3,040,409
3,011,990
20
179
1,870
6,291
1,043
19,016
2,790,373
2,110,160
338,124
2,094,513
15,872
12,916
35,242
386,507
263,543
55,297
55,748
13,320
49,363
235
6,235
12,578
36,587
131
565
25
54
126
186,411
901,830
903,904
2,074
249,531
261,627
12,096
302
685
1,523,350 855,701 493,320
3,874,391
3,825,353
440
200
6,783
15,791
257
26
990
24,551
3,620,803
2,804,696
493,117
2,716,512
26,203
16,037
97,167
544,340
334,150
55,041
51,780
21,244
57,533
286
9,736
14,715
44,525
174
33
348
35
1
127
226,379
1,020,657
1,021,261
604
253, 588
263,598
10,010
262
606
1,953,222
1,916,574
58
70
5,864
7,681
49
175
461
22,290
1,859,707
1,475,302
259,506
1,379,814
18,782
4,249
110,247
296,796
157,332
19,950
21,321
12,302
26,032
132
4,311
6,366
19,412
28
16
456
19
21
115, 657
440,772
440,909
137
93,515
100,320
6,305
109
290
1,043,542
193
10
3,544
5,661
74
36
149
16,273
1,019,198
793,089
129,240
742,114
14,679
1,075
52,938
146,957
96,835
9,415
14,064
6,882
13,220
45
2,944
3,671
10,147
26
41
422
12
7
68,378
250,453
250,556
103
50,284
52,232
1,998
(Thotigtnd titltara}
519,232
516,140
12
1
231
833
16
96
1,803
483,889
383,831
53,343
371,526
3,566
2,541
9,941
57,086
39,394
7,657
5,391
1,877
8,497
26
1,185
2,259
5,802
2
103
6
27,857
132,309
132,337
28
35,343
37,070
1,727
132,871
132,498
38
168
15
123,248
99,831
9,458
96,773
695
1,123
2,436
10,654
8,532
1,633
1,642
290
2,139
12
157
450
1,424
32,667
32,667
9,623
9,816
193
128,591
386,361
383,642
9
1
243
715
1
37
1,713
360,641
284,000
43,885
274,753
2,871
1,418
7,505
46,432
30,862
6,024
3,749
1,587
6,308
14
1,028
1,809
4,378
20,777
99,642
99,670
28
25,720
27,254
1,5X
(•)
(*)
(»)
(•)
(<
(<
('
(<
(<
('
(<
(<
(<
(<
(•)
(•)
(«)
(•)
(«)
(•)
(•)
(•)
(.)
(•)
(♦)
(«)
(•)
(•)
(»)
(•)
(•)
(«)
(♦)
(*)
(«)
(«)
(»)
3,679
21,696
21,632
3
18,976
15,422
877
14,370
476
10
811
969
332
345
64
228
1,239
6,210
6,210
2,720
2,720
7,735
34,358
34,306
20
31,325
25,574
2,054
26,341
91
166
3,073
2,278
1,256
383
60
349
12
133
1,558
8,732
8,732
2,533
2,554
22,366
73,556
73,201
1
234
68,102
54,Cf73
8,288
52,299
101
12^
2,i08
8,945
5,712
1,196
658
300
1,032
2
236
239
731
3,884
19,128
19,128
5,454
5,661
207
39,244
113,708
U3,009
1
1
41
253
13
390
107,477
82,427
12,487
77,569
1,155
234
3,359
12,427
10,105
1,574
953
521
2,770
4
230
837
1,649
1
6,384
30,582
30,582
6,231
6,510
279
35,603
84,834
83,961
20
536
78,751
62,167
10,703
60,719
626
132
1,417
11,435
7,609
725
489
337
1,367
8
219
299
978
1
21,794
21,794
6,083
6,223
140
12,497
22,792
22,608
2
134
20,856
15,763
3,950
15,491
241
228
259
4,406
2,215
201
396
170
312
72
6,845
6,845
1,936
1,975
39
Footnotes at end of table.
i
Business Returns/1968 • Partnerships
Table 3.7— INCOME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued
191
Industrial division and item
All
partner-
ships
Partner-
ships
without
balance
sheets
Partnerships with balance sheets, by size of total assets
Zero
assets
$1 under
$io,cxm
$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)
(5)
C6)
(7)
(8)
(9)
(10)
(11)
(12)
FINMCE, INSUHANCE, AND REAL ESTATE
Number of partnerships
Number of partners
Total assets
Total receipts
Business receipts
Income from other partnerships, etc.,
Nonqualifying dividends
Interest
Hents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, 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
Depletion
Retirement plans, etc
Net loss from other partnerships, etc..
Net farm loss
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
Income from other partnerships, etc....
Nonqualifying dividends
Interest
Rents
Royalties
Net farm profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations, total....
Inventory, beginning-of-year
Purchases
Cost of labor
Material and supplies
Other costs
Less: Inventoiy, end-of-year
Salaries and wages
Payments to partners
Rent
Interest
Taxes
Casualty losses
Bad debts
Repairs
Depreciation
Amortization
Depletion
Retirement plans , etc
Net loss from other partnerships, etc.
Net farm loss
Net loss, noncapital assets
Other deductions
Gross profit (less loss )
Gross profit
Gross loss
Net profit (less loss)
Net profit
Net loss
298,531
1,476,613
102,021
491,459
196,510
985,154
13,196
53,641
22,960
115,210
26,095
105,477
30,964
118,663
32,104
134,488
35,236
158,811
16,676
93,150
11,100
85,704
8,179
120,010
(Thauterd dollars)
9,397,480
52,124
19,753
575,706
175,256
70,218
1,259
71,801
326,476
9,622,234
501,621
76,882
200,580
15,271
5,948
282,183
79,243
1,300,415
253,177
22^,641
2,012,793
1,059,957
6,057
25, 5U
249,559
1,488,744
3,631
38,239
34,368
89,919
2,119
21,409
2,309,074
8,895,859
8,898,663
2,804
1,067,84^
2,263,385
1,195,541
176,276
492,706
1,490,020
1,259,926
8,103
13, 699
79,867
51,238
11,074
1,095
15,080
49,938
1,101,832
108,055
14,734
53,439
4,301
492
52,021
16,932
103,852
30,795
19,657
162,652
138,310
2,223
5,534
45,988
171,645
150
5,654
1,497
19,344
201
7,469
273,806
1,151,871
1,154,051
2,180
388,183
506,695
118,507
71,365
173,930
55,432,408
9,200,058
8,137,554
44,021
5,059
495,839
124,013
59,144
164
56,721
276, 538
8,520,402
393,566
62,148
147,141
10,970
5,456
230,162
62,311
1,191,563
222,382
205,934
1,850,141
921,647
3,834
19,977
203,571
1,317,099
3,481
32,585
32,871
70,575
1,913
13,940
2,035,268
7,743,938
7,744,612
624
679,656
1,756,690
1,077,034
104,911
318,776
277,706
237,110
1,034
202
10,096
6,653
1,467
3
12,134
9,007
261,364
58,841
1,063
51,226
352
13
7,738
1,551
14,332
6,223
5,926
42,642
19,889
no
564
4,311
24,990
23
42
19
793
6,873
75,276
173,269
178,269
16,342
76,436
60,094
9,686
23,142
110,180
171,869
153,843
169
3,124
3,521
1,461
13
408
9,285
131,493
27,742
573
9,469
567
721
17,193
731
10,880
8,331
5,263
10,766
8,324
232
1,504
2,493
6,482
11
143
235
1,078
520
47,489
126,101
126,357
256
40,376
59,987
19,611
39,094
97,494
452,711
196,460
173, Oi6
279
57
5,266
3,392
9,997
931
3,492
159,427
13,706
3,772
3,712
546
28
7,702
2,054
13,118
5,836
14,245
13,430
17,153
81
190
5,267
16,626
44
2,295
3
4,240
371
52,322
159,340
159,367
27
37,033
64,437
27,404
20,955
55,361
1,127,995
318,979
238,94^
1,715
US
14,197
5,921
2,213
1,775
4,096
242,664
25,325
9,343
11,194
1,639
935
10,872
9,158
19,431
8,936
11,707
27,493
31,376
432
1,490
10,774
37,937
103
554
36
3,630
1
162
62,777
263,619
263,711
92
76,315
102,110
25,795
13,338
38,427
2,288,428
437,772
451,337
370
195
17,152
8,066
823
4
4,349
4,976
396,177
28,768
6,595
9,432
2,357
260
17,166
7,042
23,178
16,371
9,120
60,582
60,737
104
1,958
18,806
71,427
42
74
79
5,032
1,611
1,253
97,035
422, 569
422,507
38
91,595
140,931
49,336
10,325
36,840
5,569,830
991,414
839,732
3,265
675
45,120
25,467
8,534
129
3,223
15,219
349,873
53,287
9,083
12,572
1,544
1,548
36,186
7,746
52,361
12,539
19,654
177,396
128,935
1,699
2,038
33,645
159,558
202
1,393
307
11,951
13
1,352
183,498
836,445
836,461
16
141,536
252, 547
111,011
7,522
33,722
5,920,505
904,601
814,282
10,935
729
34,971
17,724
11,593
4,330
10,037
848,516
42,972
8,399
22,876
871
187
15,945
5,306
43,196
10,328
10,793
213,557
119,871
1,002
1,535
34,077
183,098
643
3,612
221
3,634
305
174,567
771,310
771,392
82
56,085
173,225
U7,140
2,345
13,331
7,742,636
1,049,259
935,814
3,124
313
49,234
20,501
8,321
2
18,400
13,500
1,082,365
21,524
2,512
3,883
557
43
18,261
3,732
60,775
13,207
22,885
308,855
141, 580
5
1,476
31,294
244,519
216
2,551
253
23,770
293
401
203,645
914,290
914,290
^33,106
167,558
200,754
1,034
3,352
32,270,073
4,301,993
4,193,4i6
22,630
3,725
316,629
32,773
14,685
13
11,171
206,926
4,548,518
121,401
20,303
22,777
2,537
1,621
99,099
24,941
953,792
140,551
106,386
995,419
393,132
169
9,122
52,904
557,462
2,192
21,921
31,703
16,442
2,203
1,133,659
4,072,045
4,072,158
113
253,430
719,359
455,379
612
11,557
fThouaand dollara)
16,465,740
16,226,295
13,439
989
22,628
70,603
5,179
752
15,888
104,967
10,542,590
2,780,448
115,676
866,992
1,103,580
175,368
645,997
127,165
2,759,806
568,490
749,976
180,002
348,743
2,829
17,406
U5,429
549,349
20,218
823
30,885
4,637
209
4,325
2,509,014
13,445,347
13,459,948
14,101
5,323,150
6,039,231
216,031
3,345,339
3,313,587
2,455
392
3,321
10,052
52
1,261
14,621
2,063,793
705,967
40,490
313,239
215,153
60,121
120,176
43,217
333,130
129,502
139,010
24,423
65,825
547
2,037
27,031
92,875
295
47
4,373
772
11
698
492,149
2,507,620
2,609,248
1,628
1,277,046
1,309,088
32,042
5,119,896
13,U9,901
12,912,708
15,974
597
19,307
60,551
5,127
654
14,627
90,346
8,573,797
2,074,481
75,185
553,753
888,422
115,247
525,321
33,948
2,376,576
433,988
610,966
155,579
232,918
2,182
15,369
88,393
456,474
19,922
775
25,513
3,355
193
3,627
2,015,365
10,838,227
10,850,700
12,473
4,546,104
4,730,143
134,039
334,939
124
154
3,015
5,932
4,179
261,374
87,907
5,543
28,559
36,201
6,243
16,648
5,292
39,164
13,071
17,757
3,700
9,149
222
548
3,597
12,071
44
197
1,016
72,657
297,082
297,625
543
137,069
145,405
8,337
1,834,998
53
3
366
1,303
208
1,300
11,901
1,003,515
243,220
5,300
62,770
93,763
20,457
65,963
5,033
220,592
83,493
95,875
4,851
25,420
90
721
7,583
24,931
10
2,307
431
427
298,564
1,591,778
1,595,526
3,748
842,622
855,776
24,154
1,977,914
1,963,555
1,779
5
391
3,770
955
526
6,433
1,095,595
233,623
7,068
73,227
95,311
19,400
47,328
8,711
294,643
76,330
100, 631
5,206
33,333
41
924
9,185
34,458
288
3
2,232
576
16
303,501
1,729,932
1,730,523
691
382,319
892,312
10,493
477,890
1,655,191
1,636,533
4,094
5
1,274
6,403
121
532
6,029
1,000,623
248,032
13,933
82,336
96,302
20,762
49,636
14,937
262,533
65,093
84,589
3,149
29,344
266
1,042
10,273
37,640
170
31
1,979
102
1,279
249,101
1,388,601
1,389,747
1,146
654,568
571,686
17,118
723,355
1, 679,415
1,660,048
1,250
101
1,553
4,955
2,331
22
452
8,653
1,061,539
255,627
12,350
30,015
115,141
19,033
42,272
13,735
283,520
60,155
74,922
13,374
35,667
1,077
2,303
11,237
48,785
831
594
2,152
365
584
270,341
1,401,421
1,404,957
536
617,375
635,280
17,404
1,139,378
1,917,424
1,382,340
1,375
22
3,981
10,226
485
1,003
17,992
1,308,227
374,113
13,353
113,651
161,079
14,579
34,540
18,194
333,273
56,933
86,535
23,681
47,225
239
3,360
17,541
65,610
507
5
2,528
332
152
295,127
1,508,222
1,509,424
1,202
609,197
634,167
24,970
807,199
962,795
937,123
857
413
4,28.»
8,041
782
1,209
10,086
697,820
199,784
7,437
41,622
91,386
5,133
51,137
5,936
183,956
19,223
42,333
19,302
29,039
66
1,242
10,005
45,662
3,288
102
2,259
785
1
20
139,698
737,339
737,7a
422
264,975
278,542
13,567
710,642
798,631
776,044
267
8
2,631
6,880
137
642
2,822
9,200
600,103
159,534
3,335
28,035
74,555
2,416
55,030
4,387
156,239
11,762
36,416
22,517
22,434
10
1,666
7,385
59,906
2,246
1
2,393
329
31
117,134
616,510
618,151
1,641
193,528
212,463
13,935
1,753,235
1,373,951
1,836,978
6,175
35
3,673
15,458
58
701
15,873
1,540,001
272,636
5,767
38,527
124,684
7,164
103,167
6,673
602,751
51,373
71,402
54,299
51,207
171
3,558
11,592
126,411
12,538
35
10,389
945
102
270,592
1,564,342
1,566,886
2,544
333,950
393,011
54,061
(*) Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Net loss exceeds net profit.
NOTE: "Nature of business not allocable" is 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."
192
Business Returns/ 1968 • Partnerships
S 3
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Section
Small Business
Corporations
CONTENTS
Accounting periods, 194
Number of shareholders, 195
Text table
4A Small business corporations: Number, business receipts, and net income,
by industrial division, 1967 and 1968, 195
Charts
4A Depreciation as a percent of total deductions, by industry, 194
4B Percent of small business corporation returns and net income attributable
to noncalendar year filing periods in each industrial division, 195
*C Number of returns by number of shareholders, 195
Basic tables
4;1 Number, receipts, cost of sales and operations, depreciation, net income,
and inventory, by industry, 196
4.2 Income statement for selected industries, 199
4.3 Number, receipts, cost of sales and operations, depreciation, net income,
and inventory, by industrial division and size of business receipts, 205
4.4 Number, business receipts, total deductions, and depreciation, by size of
depreciation and selected industries, 208
4.5 Number, business receipts, and net income, by accounting period and in-
dustrial division, 210
4.6 Number of returns, number of shareholders, business receipts, net income,
and net worth, by industrial division and number of shareholders, 211
Small business corporation returns, Form 1120S, were
filed by incorporated businesses electing under IR Code
section 1372 to be taxed through the shareholders rather
than as corporations. Data for these special types of
corporations are shown separately in the tables in this
section and are also included in the tables for all cor-
porations in section 5.
The election to file as small business corporation was
subject to several limitations. The corporation had to be
a domestic corporation earning at least 80 percent of its
income from domestic sources. Generally no more than
20 percent of its gross receipts could come from invest-
193
194
Business Returns/1968 • Small Business Corporations
Chart 4A
Small business
corporations
The relationship
between depreciation
and total deductions
varies by the amount
of the firm's
depreciation and
its industrial
activity
Size of depreciation
H Under S2,000
I I S2.000 under S4.000
m S4,000 under S6,000
H S6.000 under SIO.OOO
I I 310,000 or more
Ratio of depreciation to total deductions
.00 .05
All
Industries
Agriculture,
forestry, and
fisheries
Contract
construction
Manufacturing
Source: Table 4.4
Transportation
and public
utilities
Wholesale and
retail trade
Finance,
insurance, and
real estate
Services
ment-type income. The company must not have been
eligible to file a consolidated return, which meant in
general that it must not have owned 80 percent or more
of the stock of another domestic corporation; and it must
not have had more than one class of stock outstanding.
There could not be more than 10 shareholders at one
time, and all of the shareholders had to be individuals
(or estates) who were not nonresident aliens.
Having met these conditions, the corporation made the
election and filed a Form 1120S return reporting its re-
ceipts, deductions, and net income or deficit. The share-
holders then reported their share of the net income or
deficit on their individual returns. The corporation itself
paid no tax, except in certain circumstances a tax on some
capital gains.
Basic data on the receipts, deductions, netincome, and
assets are shown in tables 4.1 through 4.4 classified by
industry, size of business receipts, and size of depreci-
ation deduction. Table 4A shows these data in summary
for 1968, along with comparative data for 1967. The
topics highlighted below are shown in other tables in this
section.
ACCOUNTING PERIOD
Table 4.5 presents number of small business corpora-
tions returns, business receipts, and net income (less
deficit) by industrial division and month in which the
company's accounting period ended. The data are also
classified by those companies filing for a full year and
those filing for only part of the year because they were
just commencing business operations, were going out of
business, were terminating their elections as small
business corporations, or were changing accounting
period.
As the table shows, noncalendar year returns accounted
for 51 percent of total annual (full-year) returns. Net
income (less loss) of these noncalendar returns repre-
sented 61 percent of total net income (less loss). Chart
4B shows this information for each industrial division.
Business Returns/1968 • Small Business Corporations
195
Chart 4B
Percent of small business corporation
returns and net income attributable to
I noncaiendar year filing periods
I in each industrial division,
t 1968
Agriculture,
forestry, and
fisheries
Mining
Contract
construction
to }
Transportation
and public
utilities
Finance,
insurance, and
real estate
Services
Number of returns
Net income (less deficit)
NUMBER OF SHAREHOLDERS
The small business corporation was ' 'small' ' pri-
marily because of the limited number of shareholders.
The maximum number of shareholders at any one time
was 10, though for this purpose a husband and wife hold-
ing stock jointly were counted as only one shareholder.
The small business corporation was usually thought of
as a "family" corporation; in any case, it was by defi-
nition a closely held corporation. A measure of how
closely held these companies were is given in table 4.6,
which shows number of returns, business receipts, net
income (less deficit), and net worth by industrial division
and number of shareholders at the end of the year.
One-third of all small business corporations were
owned by two individuals (see chart 4C). Perhaps sur-
prisingly, the second mostnumerous class was that of one
shareholder; 55,000 of the 217,000 small business cor-
porations were single-owner businesses. The number of
returns then declines as number of shareholders
increases from 3 to 10.
Table 4A.— SMALL BUSINESS CORPORATIONS: NUMBER,
AND NET INCOME, BY INDUSTRIAL DIVISION,
BUSINESS RECEIPTS,
1967 AND 1968
Industrial division
NUMBER OF BETUHHS
All industrial divisions
Agriculture, forestiy, and fisheries
Mining
Contract construction
Manuf acturijig
Transportation, communication, electric, gas, and sanitary
services.
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate.
Services
BUSINESS RECEIPIB
All industrial divisions
Agriculture, forestry, and fisheries
Mining
Contract construction
Manufacturing
Transportation, conBnunication, electric, gas, and sanitary
services
'^olesale and retail trade
^i^olesale trade
Retail trade
Finance, insurance, and real estate.
Services
NET INCOME (LESS DEFICIT)
All industrial divisions
Agriculture, forestry, and fisheries
Mining
Contract construction
Manufacturing
Transportation, communication, electric, gas, and sanltaiy
services.
'^olesale and retail trade
'dfliolesale trade
Retail trade
Finance, insurance, and real estate.
Services
200,784
8,516
1,396
22,383
24,568
8,598
76,929
20,809
54,480
20,340
35,728
217,134
8,579
2,075
20,832
25,951
10,009
81,579
23,358
58,001
25,749
42,150
(Mm,.
55,743
1,373
388
6,611
10,491
1,332
29,940
11,997
17,445
814
4,621
1,853
31
211
494
711
272
426
124
184
60,467
1,196
373
6,658
10,690
1,732
33,441
14,443
13,947
1,021
5,310
1,943
19
21
240
464
863
332
531
122
147
NOTE: Estijnates are rounded and may not add to totals.
Not shovm separately, but included in the appropriate totals, are data for
industries, '".Wholesale and retail trade not allocable" and "Nature of
business not allocable."
196
Business Returns/1968 • Small Business Corporations
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197
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Business Returns/1968 • Small Business Corporations
Table 4.2— INCOME STATEMENT FOR SELECTED INDUSTRIES
199
RETURNS WITH AND WITHOUT NET INCOME
Number of returns
Total assets...
Total receipts.
Business receipts
Dividends, domestic corporations
Dividends, foreign corporations
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
Other receipts ,
Total deductions.
Cost of sales and operations.
Compensation of officers
Repairs
Bad debts
Rent
Taxes
Interest
Contributions -
Amortization • .
Depreciation. .
Depletion
Advertising...
Pension, profit-sharing, stock bonus, and annuity plans..
Other en^iloyee 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
Distribution to stockholders (except own stock).
RETURNS WITH NET IHCONE
Number of returns.
Total assets...
Total receipts.
Business receipts
Dividends, domestic corporations
Dividends, foreign corporations
Interest on Government obligations, total.
United States
State and local
Other interest
Rents ,
Rc^alties ,
Net short-term capital gain reduced by net long-term
capital loss ,
Net long-term capital gain reduced by net short-tenn
capital loss
Net gain, noncapital assets
Other receipts
Total deductions ,
Cost of sales and operations.
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 ,
All
industries
il)
Agriculture,
forestry,
and
fisheries
Distribution to stockholders (except own stock).
26,A28,777
61,765,015
60,467,277
3,600
-4,428
10,818
8,730
2,088
90,915
155,204
13,409
5,253
137,525
305,879
565,707
59,815,392
43,976,948
3,238,876
322,574
119,864
966,347
1,143,429
457,647
19,825
8,047
1,070,015
33,203
456,400
201,595
99,645
40,152
7,660,825
1,949,623
16,490,329
16,537,459
47,130
1,947,535
2,622,511
674,976
1,467,535
(2)
8,579
Mining
(3)
Coal
mining
(4)
Crude
petroleum
and
natural gas
(5)
Mining,
except
fuels
(6)
Contract
construc-
tion
(7)
20,882
Manufacturing
(8)
1,694,494
1,265,102
1,196,337
958
1
59
46
13
2,531
5,544
426
238
30,110
2,739
26,159
1,246,481
842,903
50,690
31,138
816
21,364
36,146
43,271
245
189
71,516
45
3,573
1,859
535
2,438
139,754
18,620
353,434
364,427
10,993
18,607
85,411
66,804
45,938
4,430
(Thousand dollars)
Food and
kindred
products
(9)
2,087
271,500
338,149
372,552
136
1
40
31
9
1,339
677
384
8,633
1,697
2,629
366,693
204,594
23,411
17,923
258
4,705
12,324
4,161
84
42
26,596
11,127
470
226
1,265
59,007
21,456
167,953
170,759
2,801
21,447
33,977
12,530
12,816
1,307
74,260
123,183
127,091
971
81
4
12
14
121,097
77,284
8,271
6,147
77
1,036
4,375
1,403
8,236
6,728
6,808
7,091
49,807
49,807
7,091
7,258
167
{•)
95,679
125,811
117,904
66
102
41
374
120,419
59,235
9,799
3,569
2,084
3,292
1,317
17
26
8,744
2,333
303
28,874
5,392
58,669
61,470
2,301
5,392
13,888
8,496
7,149
101,561
134,150
127,557
70
1
39
30
9
266
555
6
4,405
1,062
188
125,177
63,075
5,341
8,207
152
1,535
5,157
1,441
13
16
9,566
1,566
159
226
393
23,325
6,973
59,432
59,432
8,964
12,831
3,367
2,507,148 4,438,268
10,808,629
10,690,031
1,613
4,199
5,650
4,278
1,372
6,728,252
6,658,231
302
4
757
577
180
7,271
13,806
60
4,380
5,107
36,996
6,433,286
5,243,438
350,701
37,294
10,896
33,384
136,463
29,590
1,919
335
110,950
313
16,745
20,769
23,423
1,150
470,906
239,966
1,414,843
1,416,217
1,374
239,736
281,463
41,677
121,621
14,120
15,669
17,292
2,504
24,141
13,971
32,566
10,343,071
7,848,644
572,357
55,446
14,354
122,104
222,130
56,828
4,653
2,613
211, 689
18,608
48,817
49,715
30,980
503
1,032,580
465,558
2,841,437
2,846,905
5,468
464,136
560,841
96,655
324,691
17,578
524,401
2,431,387
2,422,642
43
1,126
1,958
254
420
5,281
2,348,322
2,043,177
43, 665
10,440
399
10,129
26,564
8,036
660
1,534
35,620
2
10,689
2,884
1,143
78
147,802
83,565
374,465
374,720
255
83,465
88,350
4,885
31, 580
(Thousand dollai
19,960,652
975,713
205,868
(♦)
52,735,957
960,727
322,744
(*)
51,675,267
912,086
307,792
(♦)
7,626
825
74
166
1
1
6,498
58
40
5,445
45
31
1,053
13
9
69,298
2,104
1,224
(»)
122,207
4,329
572
(-)
11,814
392
314
(»)
4,826
43
1
126,246
25,538
8,474
(«)
236,010
2,155
1,680
475,999
13,196
2,572
(«)
50,112,363
875,273
288,753
(♦)
37,625,397
623,771
155,353
(•)
2,675,180
33,166
21,204
(«)
240,303
19,SL2
13,798
(•)
87,773
313
258
(*)
722,405
14,423
3,120
(*)
907,554
24,401
11,137
(*)
306,074
22,809
2,746
(•)
19,111
199
84
(•)
5,006
68
23
776,613
41,319
22,404
(♦)
30,855
44
9,463
(»)
358,383
1,649
424
(«)
174,971
1,358
226
84,423
416
1,231
(•)
3,234
17
_
6,093,571
86,193
47,287
(•)
2,623,594
85,454
33,986
(•)
14,049,370
288,315
152,439
(*)
14,054,384
288,420
154,881
(«)
5,014
105
2,442
2,622,511
85,411
33,977
(•)
1,437,167
45,604
12,216
(♦)
66,000
72,351
2,030,849
3,257,468
468,333
114,213
108,837
5,676,374
9,255,467
2,238,707
106,625
102,457
5,620,923
9,179,908
2,280,733
4
70
280
1,405
43
-
1
4
4
_
1
39
756
1,493
134
1
30
577
1,133
34
-
9
179
365
100
50
211
5,500
3,353
962
17
543
11,878
10,517
1,863
3C4
6
60
1,234
24
-
1
288
367
-
4,167
4,292
3,661
23,443
221
621
1,059
3,627
4,445
280
2,424
143
29,892
23,793
4,442
100,325
95,997
5,395,232
8,694,261
2,200,257
53,336
50,934
4,399,075
6,715,241
1,930,313
8,128
4,805
274,729
479,518
40,992
3,205
4,948
32,755
40,888
9,207
29
152
9,591
9,845
791
1,596
531
26,277
85,929
8,117
2,922
4,042
112,553
175, 527
22,774
718
750
20,460
43,075
6,530
17
- 18
1,774
4,636
650
15
3
228
2,493
1,532
7,490
7,131
91,566
167,048
32,290
1,188
1,547
232
18,272
2
262
156
13,533
38,182
10,128
-
225
19,302
38,651
2,859
297
359
21,951
24,263
887
-
-
360
407
71
20, 622
20,390
370,336
850,286
133,104
13,888
12,840
281,642
561,206
88,450
52,789
51,533
1,221,353
2,464,667
350,420
55,231
51,533
1,221,934
2,464,667
350,420
2,442
-
81
_
_
13,833
12,831
281,463
560,841
88,350
7,149
4,860
120,113
313,950
31,516
Footnotes at end of table.
200
Business Returns/1968 • Small Business Corporations
Table A. 2 — INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
■iiit; — Continued
Apparel
and other
fabricated
textile
products
Lumber
and wood
products,
except
furniture
Furniture
and
fixtures
Paper and
allied
products
Printing
and
publishing
ChemicalB
and allied
products
Rubber and
miscel-
laneous
plastics
products
Leather
and
leather
products
Stone,
clay, and
glass
products
Primary
metal
industries
RETURNS WITH AND WITHOUT NET INCOME
Number of returns
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
Total assets.. .
Total receipts.
Business receipts
Dividends, domestic corporations —
Dividends, foreign corporations....
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
Other receipts
Total deductions.
Cost of sales and operations
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
Distribution to stockholders (except own stock).
RETURNS KITH NET INCOME
Number of returns.
Total assets. . .
Total receipts.
Business receipts
Dividends, domestic corporations...
Dividends, foreign corporations....
Interest on Government obligations.
United States
State and local
Other interest
Rents
Royalties
Net short-term capital gain reduced by net long-terra
capital loss
Net long-term capital gain reduced by net short-term
capital loss
Net gain, noncapital assets
Other receipts
Total deductions.
Cost of sales and operations.
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 . . .
3,481
501,061
1,852,658
1,8«,818
63
224
223
1
369
121
919
136
1,910
1,804,524
1,442,251
38,836
4,586
1,800
21,372
32,873
5,288
981
40
10,007
5
3,707
7,333
7,924
154
177,367
48,134
406, 567
407,013
451
48,133
56,596
8,463
34,912
2,722
Distribution to stockholders (except own stock).
Footnotes at end of table.
464,993
.,728,747
.,724,935
63
224
223
1
366
121
93
917
136
1,887
,672,150
.,X3,880
79,618
3,983
1,532
16,349
30,460
4,366
981
29
3,433
5
3,588
7,270
7,270
154
163,682
56,597
381,055
381,055
56,596
34,912
259,791
651,857
635,025
86
86
6
1,680
955
2
9,313
293
4,406
620,075
470,237
17,839
7,644
415
2,845
14,272
5,937
138
19
18,963
18,302
290
856
710
76
61,532
31,782
164,788
164,822
34
31,776
39,987
S,2U
23,244
137,052
320,898
318,484
3
12
12
442
144
944
1
868
303,778
220,764
22,954
763
1,745
6,105
5,824
1,724
204
5
4,489
1,570
3,513
1,065
1
33,052
17,120
97,720
97,720
17,120
23,531
6,411
73,060
215,398
213,962
68
65
64
1
275
17
137
14
860
206,916
145,623
9,425
2,177
25
4,509
4,547
1,004
115
1
4,957
1,147
973
2,375
30,038
8,482
68,339
68,339
8,481
10,135
1,654
3,353
438,555
976,915
964,815
269
4
394
194
200
1,242
2,100
4,370
2,522
3,193
919,204
612,741
73,950
5,507
2,012
13,814
24,024
8,786
509
74
26,355
5,087
3,280
77
137,527
59,711
352,074
352,827
753
59,511
68,726
9,215
44,067
205,383
482,006
477,870
220
231
12
55
3,302
457,947
332,135
25,525
897
353
5,491
9,037
2,656
488
22
10,675
63
4,429
3,762
1,589
21
60,804
145,735
145,735
24,059
27,845
3,736
25,953
84,738
196,480
192,481
104
95
1,703
894
120
1,089
176,285
115,199
17,208
1,332
201
2,992
3,586
2,365
233
590
162
245
1
25,376
20,195
77,282
73,616
1,334
20,136
20,751
565
6,026
48,902
90,886
87,857
355
250
1
1,991
183
85,791
67,678
4,720
505
32
1,035
2,305
253
40
3
704
76
1,074
114
1
6,751
5,095
20,179
20,179
5,095
5,114
19
(»)
206,054
389,576
386,352
528
477
312
211
1,684
262,249
25,393
4,440
868
3,403
10,881
2,240
106
16
16,250
211
1,226
759
210
3
42,148
19,173
124,103
124,175
72
19,173
23,823
4,650
9,608
(Thousand doll ars)
184,428
509,028
493, 632
43
86
6
1,605
741
9,255
266
3,394
469,035
357,284
11,911
3,490
397
430
9,733
3,333
134
15
12,562
17,969
234
570
436
76
50,461
39,993
136,348
136,348
39,987
23,220
124,179
275,460
273,120
442
128
944
1
810
251,929
183,867
16,331
610
1,724
4,274
4,744
1,515
204
3,052
884
29,174
23,531
89,253
89,253
23,531
8,834
66,802
209,540
208,106
68
275
15
137
14
859
199,404
140,278
3,994
2,144
25
4,429
4,435
912
115
973
2,375
29,324
10,136
67,828
67,828
10,135
3,353
376,575
795,342
782,107
247
4
381
181
200
1,200
2,034
4,354
2,521
2,488
726,416
477,610
63,366
3,592
1,276
10,363
19,161
6,949
507
49
21,698
4,770
4,519
2,966
13
109,577
68,926
304,497
304,497
68,726
41,450
183,570
432,101
423,100
6
15
220
112
12
3,286
404,256
302,338
19,019
651
300
3,787
8,058
2,245
487
8
9,410
63
3,397
3,762
1,589
21
48,571
27,845
125,212
125,212
27,845
25,950
77,666
189,071
186,356
6
39
439
894
115
1,074
168,311
109,415
16,503
1,296
199
2,861
3,431
2,284
233
2
6,430
547
162
245
1
24,702
20,760
76,941
76,941
20,751
6,026
(*)
(*)
(♦)
(•)
173,927
320,868
319,188
274
191
7U.
297,045
210,560
21,118
3,705
389
1,774
8,393
1,645
106
13
13,194
208
921
451
204
1
34,363
23,323
108,628
108,628
23,323
9,272
(20)
37,247
206,602
204,927
20
438
317
100
491
42
256
181,365
133,527
13,468
1,642
373
773
8,616
578
64
3
3,729
787
2,038
1,287
1
14,479
25,237
71,400
71,400
25,237
25,678
441
23,076
82,407
194,412
192,754
20
11
11
438
317
100
491
42
239
168,734
123,907
12,827
1,623
75
630
3,279
479
64
3,480
2,033
1,282
13,285
25,678
68,347
68,847
25,678
27,975
Business Returns/1968 • Small Business Corporations
Table 4.2 — INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
201
RETURNS WITH AND WITHOUT NET INCOME
Number of returns
Total assets
Total receipts
Business receipts
Dividends, domestic corporations
Dividends, foreign corporations
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
Other receipts
Total deductions
Cost of sales and operations
Compensation of officers
Repairs
Bad debts
Rent
Taxes
Interest
Contributions ,
Amorti zation ,
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
Distribution to stockholders (except own stock)
RETURNS WITH NET INCOME
Number of returns
Total assets
Total receipts
Business receipts
Dividends, domestic corporations
Dividends, foreign corporations
Interest on Government obligations, total
United States
State and local
Other interest
Rents ^. . ,
Royalties
Net short-term capitsJ. gain reduced by net long-term
capital loss
Net long-term capital gain reduced by net short-term
capital loss
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations
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
Distribution to stockholders (except own stock)
Footnotes at end of table.
Manufacturing — Continued
Fabricated
metal prod-
ucts, except
machinery,
and trans-
portation
equipment
(21)
Machineiy,
except
electrical
(22)
391,593
371,591
862,915
292
257
237
20
877
1,467
2,748
711
2,273
814,941
566,676
77,737
6,333
1,249
15,046
24,329
4,276
392
55
22,904
4,011
6,749
3,621
81,563
56,650
296,239
297,149
910
56,630
69,471
12,841
43,498
2,557
Electrical
equipment
and
supplies
(23)
Transpor-
tation
equipment
(^4)
Scientific
instruments,
photographic
equipment,
watches
and clocks
(25)
Other
manufac-
turing
(26)
2,061
Transportation, communication, electric, gas,
^ and sanitary services
(27)
Transpor-
tation
(28)
7,838
(Thous^d dolla.
Communica-
tion
(29)
1,322
Electric,
gas, and
sanitaiy
services
917,553
835,537
799,920
154
4,195
4,138
3,122
1,016
7,240
7,435
1,276
226
9,061
1,734
817,066
520,342
59,273
6,687
2,251
14,826
27,343
5,444
134
24
27,300
7,469
10,100
4,951
3
130,919
18,471
279,578
280,567
989
17,455
39,145
21,690
24,766
85,405
189,322
186,766
84
82
2
195
16
1,024
600
31
604
182,269
122,731
16,233
295
654
1,792
4,704
1,731
34
12
3,745
1,697
125
1,046
20
27,450
7,053
64,035
64,173
138
7,051
11,701
4,650
9,526
75,063
146,034
145,339
24
208
70
143
38
262
137,452
97,319
9,174
896
212
4,402
3,318
777
68
3,251
627
149
8
15,812
8,632
47,520
47,695
175
8,632
11,424
2,792
7,494
61,848
103,137
102,425
82
10
10
185
59
93,189
59,264
10,777
297
83
1,639
2,461
979
214
16
1,707
1,279
793
33
31
13,616
9,948
43,161
43,335
174
9,948
10,395
447
7,365
255,365
593,171
588,046
5
245
158
405
303
3,879
581,769
44.2,165
39,181
1,518
974
8,437
11,929
3,666
119
1,151
1,005
8
57,237
11,402
145,881
146,064
183
11,335
16,784
5,399
9,337
1,131,912
1,764,064
1,731,667
249
146
124
22
2,421
14,562
6,532
3,543
4,392
1,693,778
1,079,902
115,896
1,841
2,044
35,473
77,361
23,729
537
237
102,033
62
8,279
6,806
6,409
1,694
231,475
70,286
651,765
656,275
4,510
70,264
110,666
40,402
53,914
738,727
1,552,610
1,529,571
248
146
124
22
1,280
12,399
2,201
2,418
4,295
1,494,924
976,149
96,212
1,061
1,432
32,221
68,338
17,639
445
176
80,689
25
6,047
6,203
6,167
1,694
200,426
57,686
553,422
554,816
1,394
57,664
37,392
30,228
39,214
4,704
249,431
112,919
106,317
1
4,056
1,045
555
106,843
50,048
11,163
338
380
2,303
4,946
3,754
44
11,335
201
93
20,490
6,076
56,269
59,384
3,115
6,076
15,708
9,632
9,961
(Thouxaid
dollars)
337,139
218,198
54,546
51,420
54,280
215,599
825,795
603,969
134,473
739,989
389,478
136,497
110,733
84,427
526,096
1,517,321
1,323,502
91,506
732,335
384,822
133,951
110,048
83,829
525,036
1,488,968
1,308,562
85,340
160
138
-
24
32
5
79
78
1
246
10
84
_
10
41
83
83
226
1
82
_
10
24
83
83
„
20
9
2
-
-
17
-
-
-
757
491
195
208
164
235
1,574
1,231
73
1,065
3,258
16
66
59
144
14,350
12,202
62
44
8
1,024
-
-
-
-
-
-
2
87
2
-
-
89
10
10
-
2,690
195
600
143
_
3
6,181
1,850
4,056
606
93
31
28
-
58
3,043
1,951
1,012
2,084
376
594
216
283
485
3,033
2,535
457
670,498
350,324
124,794
99,309
74,032
509,295
1,406,655
1,240,610
75,798
463,256
231,736
31,468
71,470
50,811
394,472
919,698
830,523
35,913
65,304
39,249
14,665
6,962
6,404
34,940
95,162
77,576
9,092
5,627
1,698
286
730
163
1,092
793
23
328
1,064
471
347
211
8
748
1,605
1,153
235
12,571
4,390
980
3,131
905
6,165
27,416
25,223
1,260
20, 656
10,809
3,332
2,293
1,850
9,657
67,061
59,127
3,906
2,959
4,255
945
257
946
2,342
17,795
12,354
2,909
391
134
34
68
206
U.9
513
423
66
44
13
4
-
5
17
144
131
7
19,647
14,374
2,168
2,286
1,327
7,893
76,033
58,413
8,021
-
-
-
-
25
62
25
37
3,326
2,790
877
332
886
2,636
6,190
4,180
1,416
6,666
1,516
125
627
107
1,151
6,651
6,050
199
3,115
785
996
137
33
723
6,200
5,982
69
_
3
7
-
31
8
415
415
_
65, 372
38,051
18,560
10,805
10,350
47,257
180,867
158,512
12,340
69,491
39,154
11,703
11,424
10,395
16,301
110,666
87,892
15,708
269,079
153,036
52,483
33,578
33,018
130,564
569,270
478,039
49,927
269,079
153,036
52,433
38,578
33,013
130,564
569,270
478,039
49,927
69,471
39,145
11,701
11,424
10,395
16,784
110,666
87,892
15,708
43,164
19,n3
9,526
7,494
5,756
9,337
53,857
39,157
9,961
202
Business Returns/1968 • Small Business Corporations
Table 4.2 — lNCO>fE STATEMENT FOR SELECTED INDUSTRIES — Continued
Wholesale and retail trade
Wholesale trade
Groceries
and
related
products
Machinery,
equipment ,
and
supplies
Cfther
wholesale
trade
Retail trade
Building
materials ,
hardware,
and farm
equifsnent
General
merchandise
stores
Food
stores
Automotive
dealers and
service
stations
RETURNS WIIH AND WITHOUr NET INCCHE
Number of returns
(31)
(32)
(33)
(3*)
(35)
(36)
(37)
(38)
(39)
Total assets . . -
Total receipts.
Business receipts
Dividends, domestic corporations...
Dividends, foreign corporations....
Interest on Government obligations.
United States
State and local
Other interest
Rents
Royalties
Net short-terra capital gain reduced ty net long-term
capital loss
Net long-term capital gain reduced by net short-term
capital loss
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations .
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
Cross loss
Net inccrae (less deficit)
Net income
Deficit
Distribution to stockholders (except own stock).
RETURNS WITH NET IHCCJE
Number of returns .
Total assets . . .
Total receipts.
Business receipts
Dividends, domestic corporations —
Dividends, foreign corporations..--
Interest on Goverrmjent obligations,
united States
State and local
Other interest
Rents
Ro>-alties
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
Other receipts
Total deductions
Cost of sales and operations-
Compensation of officers
Repairs
Bad debts
Rent
Taxes
Interest
Contributions
Amortization
Depreciation
Depletion
Advertising
Pension, profit-sharing, stock bonus.
Other employee benefit plans
Net loss, noncapital assets
Other deductions
and annuity plans -
Total receipts less total deductions.
Gross profit (less loss)
Gross profit
Gross loss
Net incane -
23,358
2,968
3,212
2,495
(Thoutand dotlara)
9,913,770
33,881,190
33,440,597
4,183
57
2,315
1,981
334
31,501
50,130
1,030
1,439
36,779
9,081
304,078
33,017,622
25,625,360
1,250,487
102,301
06,739
447,886
433,573
148,309
7,511
2,041
273,505
972
263,768
61,083
23,450
6,278
4,304,354
863,568
7,815,237
7,820,U9
4,902
863,234
1,017,968
154,734
589,928
3,767,041
14,668,441
14,447,938
1,987
56
811
592
219
10,557
12,890
996
1,208
11,088
1,430
179,480
14,336,517
11,709,926
479,726
36,138
21,744
103,255
152,225
54,502
2,626
357
93,170
253
49,643
31,163
8,222
2,600
1,590,967
331,924
2,738,012
2,740,549
2,537
331,705
374,888
43,183
221,944
416,187
2,749,495
2,731,455
42
1
72
32
40
1,063
1,154
689
170
14,844
2,714,887
2,295,327
82,585
6,262
1,455
13,007
19,958
5,973
361
68
12,444
14
4,399
1,986
1,110
80
269,858
34,608
436,128
436,128
34,568
48,965
14,397
437,990
1,373,769
1,357,619
272
86
53
33
1,905
735
1,087
424
11,547
1,329,595
1,026,521
60,136
1,981
2,387
10,938
10,517
8,250
397
51
11,191
3,057
4,263
1,130
38
188,738
44,174
331,098
331, 2tA
166
44,141
46,864
2,723
28,700
2,912,864 6,136,298
10,545,177
10,358,864
1,673
55
653
507
146
7,589
11,001
996
9,312
836
153,089
10,292,035
8,388,078
337,005
27,895
17,902
79,310
121,750
40,279
1,868
238
69,535
239
42,187
24,914
5,982
2,482
1,132,371
253,142
1,970,786
1,973,157
2,371
252,996
279,059
26,063
162,895
19,166,595
18,946,530
2,196
1
1,504
1,389
115
20,943
37,217
25,691
7,651
124,597
18,635,929
13,880,470
758,567
66,008
44,993
343,947
280,716
93,771
4,880
1,684
180,009
719
213,792
29,920
15,207
3,678
2,707,568
530,666
5,066,060
5,068,425
2,365
530,551
641,868
111,317
367,196
1,0W,397
2,278,561
2,247,399
544
472
472
2,804
2,250
3,008
565
21,499
2,196,187
1,734,465
87,821
6,217
10,542
16,636
31,236
10,528
600
62
18,018
405
13,416
2,471
2,284
92
261,394
82,374
512,934
512,934
82,374
92,369
9,995
342,196
758,220
742,599
47
1,251
2,345
2,870
32
9,075
722,189
516,587
28,428
2,230
836
12,955
12,305
5,149
263
81
9,744
13
9,400
1,915
524
142
121,617
36,031
226,012
226,012
36,031
40,484
4,453
450,303
2,448,645
2,434,202
739
119
119
1,068
1,781
25
34
1,111
1,813
7,753
2,400,270
1,904,877
57,591
7,229
1,057
28,958
26,796
7,359
371
108
26,425
35,973
2,814
870
481
299,361
48,375
529,325
529,405
SO
48,375
58,048
9,673
33,209
CThousxid doll*.
3,432,351 3,322,923
29,763,868
29,371,363
3,877
Distribution to stockholders (except ovm stock).
57
2,266
1,932
334
25,869
39,670
1,023
35,465
7,305
275,536
28,745,566
22,533,277
1,073,236
79,803
48,155
368,300
362,254
116,306
7,270
1,513
218,036
831
226,341
56,336
20,188
974
3,632,746
1,018,302
6,838,086
6,838,470
384
1,017,963
581,228
13,349,456
13,145,934
1,944
764
545
219
9,488
10,807
996
10,631
1,392
166,237
12,974,349
10,661,241
421,156
29,663
15,740
90,284
131,918
46,198
2,599
260
80,036
243
46,201
28,841
7,440
349
1,412,180
375,107
2,484,693
2,4S5,077
384
374,888
220,726
365,286
2,365,652
2,350,742
41
1
44
4
40
1,028
717
639
162
12,273
2,316,647
1,955,752
73,217
4,056
885
11,153
16,529
4,515
360
55
10,550
14
3,888
1,835
833
15
232,990
49,005
394,990
394,990
48,965
30,349
413,993
1,326,947
1,314,569
259
86
53
33
94
713
402
10,401
1,282,050
999,603
55,407
1,898
1,888
10,056
9,674
7,671
392
38
10,522
2,755
4,253
1,061
38
176,787
46,897
314,961
314,961
46,864
28,700
2,543,644 5,101,684
9,654,857
9,480,623
1,644
55
634
468
146
6,705
9,422
996
9,279
828
143,563
9,375,652
7,705,881
292,532
23,709
12,967
69,073
105,715
34,012
1,847
167
56,964
229
39,558
22,753
5,546
296
1,002,403
279,205
1,774,742
1,775,126
384
279,059
161,677
16,367,229
16,198,271
1,933
1
1,502
1,387
115
16,380
28,840
27
24,834
5,913
109,298
15,745,245
11,652,055
650,459
50,123
32,414
277,604
230,265
70,084
4,666
1,253
U7,866
568
179,955
27,495
12,727
625
2,217,064
641,963
4,346,215
4,346,215
641,868
359,714
937,045
2,126,331
2,099,217
311
470
470
2,442
1,770
2,984
551
20,566
2,035,962
1,618,837
80,431
5,161
6,862
14,448
28,335
9,730
600
53
16,195
274
12,384
2,270
1,986
92
238,264
92,369
480,380
480,360
92,369
47,807
309,418
696,557
681,034
44
1,234
2,293
2,870
32
9,050
656,073
475,629
26,132
1,901
830
10,937
11,395
4,492
263
31
8,122
13
8,173
1,915
382
142
105,716
40,484
205,405
205,405
40,484
23,607
346,448
1,869,795
1,856,622
732
119
119
1,305
25
1,111
1,671
6,988
1,811,747
1,448,471
41,719
5,430
747
22,640
16,987
4,778
359
63
18,383
29,474
1,242
601
33
220,620
58,048
403,351
408,351
58,048
33,209
(40)
9,045
1,502,598
6,110,905
6,045,698
383
36
33
10,074
20,433
1,347
1,546
31,346
6,024,023
5,050,261
144,523
10,412
11,262
53,434
53,919
35,358
715
110
32,438
295
41,302
6,880
1,917
133
576,044
66,862
995,417
995,417
86,882
104,473
17, 591
1,210,106
5,165,844
5,122,026
380
38
38
7,121
15,400
637
517
23,665
5,065,371
4,263,041
122,721
6,540
9,079
41,561
48,997
26,939
701
70
24,566
295
33,158
6,625
1,324
102
454,450
104,473
833,965
833,965
104,473
56,374
Footnotes at end of table.
Business Returns/1968 • Small Business Corporations
Table 4.2 — INCOME STATEMENT FOR SELECTED INDUSTRIES— Continued
203
RETURNS WITH AND WITHOUT NET INCCME
Number of returns
Total assets
Total receipts
Business receipts
Dividends , domestic corporations
Dividends , foreign corporations
Interest on Government obligations, total
United States
State and local
Other interest
Rents
Royalties
Net short-temi capital gain reduced by net long-term capital
loss
Net long-tenn capital gain reduced by net short-term capital
loss
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations
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
Distribution to stockholders (except own stock)
RETURNS WIIH NET INCCME
Number of returns
Total assets
Total receipts ^
Business receipts
Dividends , domestic corporations
Dividends , foreign corporations
Interest on Government obligations, total
United States
State and local
Other interest
Rents
Rc^ralties
Net short-term capital gain reduced by net long-term capital
loss
Net long-term capital gain reduced )3y net short-term capital
loss
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations
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
Distribution to stockholders (except own stock)
Footnotes at end of table.
Wholesale and retail trade — Continued
Retail trade — Continued
Apparel and
accessory
stores
(^1)
Furniture,
home fur-
nishings ,
and equip-
ment stores
('^2)
6,144
Eating and
drinking
(^3)
9,153
Cfther
retail
stores
(44)
Wholesale
and retail
trade not
allocable
(45)
Finance, insiirance, and real estate
(46)
Credit
agencies
other than
banks
(47)
Security and
ccmmodity
brokers ,
dealers,
exchanges,
and
services
(48)
(Thouserxt dollei
558,292
1,332,439
1,318,116
73
134
119
15
1,529
2,821
71
972
140
8,533
1,269,323
830,220
83,798
3,915
3,050
53,918
23,444
4,314
931
211
12,092
22,034
3,902
1,050
984
225,460
63,116
487,896
489,610
1,714
63,101
76,642
13,541
47,093
4,995
627,341
1,702,955
1,682,382
48
1
19
13
6
1,105
1,325
2.438
1,115
14,457
1,650,990
1,126,079
93,063
4,612
7,782
45,713
26,579
7,320
442
130
12,981
1
44,070
4,693
1,169
8
276,348
51,965
556,303
556,303
51,959
62,806
10,847
4,287
475,959
1,332,916
1,308,095
44
108
108
995
1,522
11,334
1,649
9,123
567,385
77,062
18,736
303
60,535
47,805
9,518
323
307
33,247
2
15,634
1,289
2,843
971
449,588
47,368
740,710
740,710
47,368
67,949
20,581
1,165,212
3,201,954
3,168,039
318
614
520
94
2,117
4,740
2,561
791
22,761
3,087,399
2,150,576
196,281
12,657
10,161
71,798
53,632
14,225
1,235
675
35,064
3
31,963
5,956
4,550
867
497,756
114,555
1,017,463
1,018,034
571
114,461
139,097
24,636
76,282
10,431
46,154
46,129
45,176
34,964
2.194
155
2
684
637
36
5
326
333
5,819
978
U,165
11,165
978
1,212
234
(*)
3,171,617
1,410,564
1,021,199
579
67
447
416
31
23,157
19,591
8,111
17,905
262,752
56,085
1,288,506
276,851
267,013
5,695
8,815
26,909
43,165
69,122
1,149
768
33,140
2,049
34,066
16, 543
2,547
2,781
495,673
122,058
742, 34«
742,502
154
122,027
193,498
71,471
128,420
173, U6
50,160
24,176
6
147
125
22
8,176
177
77
6,320
1,151
9,612
34,773
375
3,620
463
574
1,358
2,181
3,289
15
9
850
685
55
3
467
20,829
15,387
23,803
23,824
21
15,365
19,513
4,146
19,484
(ThouMond dollars}
503,518
1,210,773
1,197,976
65
134
119
15
1,0SB
2,162
972
140
8,163
746,487
76,942
3,297
2,610
45,365
20,796
3,695
931
183
10,076
19,588
3,700
947
95
199,382
76,657
451,491
451,491
76,642
46,976
519,018
1,459,103
1,442,796
39
1
19
13
890
492
2
2,426
604
11,828
.,396,291
969,362
74,045
3,462
5,233
38,731
20,645
5,140
357
107
10,106
1
37,319
4,533
1,129
2
225,919
62,812
473,434
473,434
62,606
40,095
334,514
1,058,469
1,035,482
44
108
108
964
951
46
U,331
1,649
7,874
990,520
438,053
57,642
14,034
226
44,955
37,517
5,753
250
215
24,000
2
12,350
1,289
2,197
33
352,004
67,949
597,429
597,429
67,949
35,494
941,615
2,794,357
2,762,916
318
614
520
94
1,633
4,467
2,503
749
21,144
2,655,166
1,867,176
170,827
10,278
6,827
58,747
45,393
9,557
1,205
531
26,416
3
27,509
5,721
4,161
126
420,689
139,191
895,740
895,740
139,097
76,152
(»)
(•)
(«)
(«)
(«)
2,116
,613
139
,345
(»)
1,136
,199
38
,078
(»)
826
,641
13
,777
(•)
564
6
(*)
416
147
(*)
389
125
(*)
27
22
(*)
18
,204
6
,967
(*)
14
,089
162
(*)
8
,107
77
647
316
(*)
17
,297
6
,320
(*■)
210
010
878
(*)
40
224
9
,428
(*)
942
674
18
,543
(*}
228
332
375
209
374
1
,951
(*)
3
679
376
(*)
7
266
408
(*)
20
215
1
,036
(*)
29
509
1
213
(*)
37,4^7
2
706
(*)
1
085
15
(«)
361
4
(»)
19
035
652
(*)
1
948
_
27
555
436
(*)
12
071
55
(*)
1
853
436
3
(■*)
342
506
9
313
(*)
193
525
19
535
(*)
598
309
13
402
(*)
598
330
21
13
423
21
(*)
193
496
19
513
(*)
122
192
17
663
(*)
205,645
38,961
9,164
102
406
6
176
27,668
1,334
107
1,139
1,031
407
9
164
123
19,865
4,732
9,164
9,164
4,730
5,934
1,204
(«)
204
Business Returns/1968 • Small Business Corporations
Table 4.2_INC0ME STATEMENT FOR SELECTED INDUSTRIES— Continued
Finance, insurance, and
real estate — Continued
Insurance
agents ,
brokers ,
and service
Real
estate
Hotels
and other
lodging
places
Personal
services
Business
services
Automobile
services and
miscellaneous
repair
services
Amusement
and
recreation
services
RETURNS WITH AND WIIHOUT NET INCCWE
Number of returns
(50)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
Total assets . • ■
Total receipts.
Business receipts
Dividends, domestic corporations-..
Dividends, foreign corporations
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
Other receipts
Total deductions.
Cost of sales and operations .
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
Distribution to sto'ckholders (except own stock).
RETURNS WITH NET INCOE
Number of returns-
Total assets - . -
Total receipts .
Business receipts
Dividends , domestic corporations
Dividends , foreign corporations
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
Other receipts
Total deductions
Cost of sales and operations.
Compensation of officers
Repairs
Bad debts
Rent
Taxes
Interest
Contributions.
Amortization..
Depreciation . .
Depletion
Advertising . . .
Pension, profit-sharing, stock bonus, and annuity plans.
Other emplqyee benefit plans
Net loss, noncapital assets
Other deductions
Total receipts less total deductions .
Gross profit (less loss)
Gross profit
Gross loss
Net inccme
6,319
15,521
42,150
3,782
5,465
(Thousand doUa
406,834
497,709
479,610
95
67
172
172
980
574
223
581
40
15,361
458,961
121,417
117,534
748
2,095
13,380
9,337
2,645
568
277
7,242
243
5,72o
7,514
996
196
169,043
38,748
358,193
358,193
38,743
46,560
7,812
30,899
2,160,913
818,115
507,333
364
30
23
7
13,252
18,834
7,807
7,325
233,826
29,033
757,125
157,059
134,930
4,657
6,037
10,923
30,013
61,332
557
447
24,629
1,806
27,426
8,810
1,419
2,095
284,975
60,990
350,274
350,407
133
60,983
117,394
56,411
75,194
3,286,499
5,472,363
5,309,927
575
99
1,404
1,277
127
7,008
33,602
894
8,995
5,945
102,298
5,325,525
2,824,425
600,059
69,630
15,711
273,476
180,347
82,330
3,718
1,822
240,176
22
80,563
44,530
10,717
25,308
872,591
146,838
2,485,502
2,502,430
16,928
146,711
337,414
190,703
189,893
1,023,589
708,670
656,574
22
99
3,255
6,416
65
1,578
762
39,817
714,324
298,959
18,986
25,268
1,603
63,750
40,113
37,308
520
148
65,666
19
13,490
55
667
22,569
125,203
^5,654
357,615
358,836
1,221
^5,654
54,731
60,385
29,045
464,751
1,008,331
996,873
27
87
87
969
2,499
1,189
1,779
4,908
959,003
509,659
98,661
14,338
1,905
53,838
32,454
7,363
829
132
46,273
15,178
2,611
2,547
486
172,529
49,328
487,214
487,214
49,328
58,618
9,290
34,765
537,608
1,467,587
1,440,157
371
877
874
3
1,220
2,022
2
1,402
1,143
19,626
1,408,049
859, 182
183,891
5,176
3,104
39,785
33,499
6,101
841
198
28,427
12,816
14,571
1,967
141
218,350
59,538
580,975
581,675
700
59,535
84,822
25,287
51,674
236,298
566,450
553,028
91
19
18
1
417
7,364
1,540
1,452
2,504
554,450
334,038
48,936
5,968
3,454
27,955
17,144
6,715
161
113
30,281
3
5,993
1,499
1,237
321
70,622
12,000
218,990
219,479
489
11,999
23,041
11,042
8,350
454,409
696,451
652,645
46
322
202
120
544
14,105
682
2,925
174
24,408
702,091
317,333
76,413
12,054
75
42,773
26,501
12,091
959
856
43,889
23,015
3,431
1,399
1,615
134,632
'5,640
335,257
346,937
11,680
'5,750
47,949
53,709
19,356
(Thouaund datlBrs)
Distribution to stockholders (except own stock).
355,369
376,752
371,371
95
164
154
708
524
223
475
40
3,147
330,192
80,282
84,685
479
1,326
10,243
6,991
1,898
540
184
5,127
243
4,244
5,521
651
195
127,583
46,560
291,089
291,089
46,560
28,428
1,278,840
682,795
431,518
358
15
12
3
9,911
13,397
7,807
294
6,935
136,573
25,988
565,399
147,675
113,732
2,313
5,425
7,981
20,303
32,425
521
163
12,955
1,705
22,736
5,331
1,075
239
189,320
117,397
283,843
283,843
117,394
73,258
2,052,425
4,056,055
3,920,945
522
99
1,381
1,255
126
6,452
26,802
584
1,533
6,187
3,701
87,749
3,718-, 515
2,022,319
475,529
48,924
10,502
175,679
123,747
45,179
3,541
1,175
140,212
3
44,410
39,802
3,002
625
578,855
337,540
1,898,626
1,900,607
1,981
337,414
187,743
515,957
440,856
393,051
22
99
79
79
3,016
5,257
3
45
560
724
38,000
386,125
158,213
15,013
18,298
774
45,316
23,658
19,075
474
38
32,869
3
6,474
52
591
63
65,214
54,731
234,838
235,558
730
54,731
28,423
337,063
753,821
750,371
27
87
87
786
1,964
1,189
1,376
3,021
700,203
380,553
67,496
10,760
1,369
35,003
23,310
4,326
820
56
31,397
11,837
2,033
1,810
360
128,023
58,518
369,818
369,818
58,618
J4,430
431,130
1,206,149
1,181,381
313
376
873
3
1,211
445
2
730
1,115
1,137
18,434
1,121,324
693,254
150,380
3,191
1,777
30,187
25,992
3,997
737
137
19,841
9,456
13,447
1,180
11
152,727
84,825
483,617
483,617
34,322
51,258
190,353
411,232
401,409
91
18
18
374
5,800
1,127
62
2,342
383,191
234,067
35,758
3,957
2,525
18,033
11,185
4,094
147
52
18,149
3,755
1,499
1,122
132
52,585
23,041
167,342
167,342
23,041
8,115
237,753
423,455
391,159
45
314
194
120
518
12,247
679
1,921
89
15,372
375,386
157,545
53,157
6,472
12
21,330
14,699
5,097
958
789
13,634
3,523
6,145
563
2
55,210
43,069
223,624
223,624
47,949
13,352
(*) Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate
NOTE : Estljnates are rounded and may not add to totals .
"Nature of business not allocable" is not shown separately because of high sampling variability; however, the data are
See text for-«xplanatory statements and "Description of the Samples and Limitations of the Data."
totals. 'Negative amount,
included in the appropriate totals .
Business Returns/1968 • Small Business Corporations
205
-PI « '
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206
Business Returns/1968 • Small Business Corporations
I?
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Business Returns/1968 • Small Business Corporations
207
^i
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s -8
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0) O C G tH
-r-1 t< CO +J J^
o -p 0) ■g
0) 5 £"-»■
1 o 3 (
5 c/l O 0)
< M = to
fj°
210
Business Returns/1968 • Small Business Corporations
Table 4.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY ACCOUNTING PERIOD AND INDUSTRIAL DIVISION
Accounting period (month in
which ended)
All returns, total.
Annual returns, total.
Calendar year returns
Noncalendar year returns, total -
July 1968
August 1968
September 1968.
October 1968...
November 1968.-
January 1969-..
February 1969 . .
March 1969
April 1969
May 1969
June 1969
Part-year returns, total.
December 1968
July-November 1968.
January-June 1969. .
All returns, total.
Annual returns, total-
Calendar year returns
Noncalendar year returns, total.
July 1968
August 1968
September 1968.
October 1968...
November 1968..
January 1969 . . .
February 1969..
March 1969
April 1969
May 1969
June 1969
Number of
returns
Business
receipts
dollars)
!'let income
(less
deficit)
All industrial divisions
Part-year returns, total.
December 1968
July-November 1968....
January -June 1969
All returns, total.
Annual returns, total. ..
Calendar year returns.
Noncalendar year returns, total.
July 1968
August 1968....
September 1968.
October 1968.. .
November 1968 . .
January 1969 . .
February 1969.
March 1969
April 1969
May 1969
June 1969
Part-year returns, total.
December 1968
July-November 1968.
January-June 1969. .
217, U4 60,467,277
204,237
103,673
5,319
6,462
10,575
8,313
5,510
9,433
8,344
15,252
8,220
3,691
17,554
12,897
5,784
2,444
59,718,983
32,476,909
1,926,679
1,554,884
2,578,437
2,977,252
1,397,734
3,106,614
3,067,007
5,166,098
2,130,757
2,915,955
5,655,492
748,294
281,965
127,802
338,527
1,961,259
760,527
1,200,732
83,723
36,287
57,565
76,678
40,910
163,951
133,557
235,448
56,560
125,439
190,614
1 13, 724
1 17, 608
'2,105
5,989
Manufacturing
25,951 10,690,081
10,606,940
24,523
12,260
12,263
743
d22
1,237
839
489
1,032
1,256
1,596
1,090
1,028
2,133
1,428
415
491
522
4,206,464
6,400,476
2ot>,079
237,123
453,871
1,064,631
172,429
466,715
667,150
775,313
312,687
879,794
1,099,684
83, 141
10,409
28,957
43,775
464,186
467,191
169,771
297,420
9,oU8
10,030
8,278
24,691
8,552
36,691
46,011
53,053
3,618
46,632
50,256
'3,005
'2,485
'3,715
3,195
Number of
returns
Business
receipts
(ThouSBttd
dollars)
Net income
(less
deficit)
(Thousmd
dollars)
Agriculture, forestry, and
fisheries
8,579
8,052
4,241
3,311
323
287
313
454
366
275
433
333
327
650
(«)
(*)
(•)
1,196,337
1,176,586
652,224
524,362
23,725
45,772
22,930
57,572
31,184
22,374
95, 524
109,158
22,105
94,018
(*)
(♦)
(«)
18,607
26,320
10,340
15,980
3,188
4,213
22
'3,434
'2,131
1,445
5,080
4,768
4,347
'1,518
'7,713
(»)
(•)
(•)
Transportation, communi
electric, gas, and san
cation,
litary
services
10,009
9,359
5,568
3,791
723
322
592
1,289
Wholesale and retail trade — Coi
Retail trade
54,381
25,248
29,134
1,631
1,672
3,034
2,506
1,132
3,942
2,641
3,490
2,097
1,934
5,055
3,019
1,345
55o
1,718
18,946,530
18,571,801
9,636,369
669,787
352,095
926,052
479,006
209,721
1,332,563
925,931
1,341,605
629,561
495,582
1,573,029
374,729
155,007
29,113
.190,609
530,551
526,881
218,104
303,777
39,245
6,266
30,032
19,430
7,151
55,829
20,023
43,984
27,448
10,799
48,570
3,670
'4,133
71
7,782
(•)
(•)
(')
1,731,667
1,716,147
904,134
811,963
126,986
37,193
113,372
232,624
296,733
15,520
(-)
(*)
(*)
70,264
72,841
34,776
38,065
4,295
1,105
9,199
Number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
dollars)
Mining
2,075
1,321
1,086
735
(•)
(•)
(-)
(»)
(•)
(•)
372,552
370,468
177,900
192,568
(•)
(»)
107,417
78,591
(*)
(«)
(•)
(-)
21,447
23,143
13,513
9,o30
(•)
(«)
4,991
(»)
(«)
(♦)
(•)
Number of
returns
Business
receipts
(Thousand
<i)llars)
Net income
(less
deficit)
(Thousand
dollars)
Contract construction
20,882
19,944
9,352
10,092
421
727
1,073
853
928
712
2,176
657
916
1,629
938
(»)
(')
(«)
6,653,281
6,628,876
2,888,034
3,740,842
93,771
155,543
508,782
381,905
437,073
264,812
843,779
189,345
143,505
722,327
29,405
(«)
(•)
(»)
Wholesale and retail trade
81,579 33,440,597
(-)
(-•)
(-)
Finance, insurance,
real estate
25,749
24, 537
11,485
13,052
547
713
1,703
902
1,190
928
812
2,265
920
1,355
1,717
1,212
576
254
381
1,021,199
473,952
537,955
21,723
13,825
39,629
22,363
108,064
52,957
19,032
43,593
69,014
64,964
32,241
9,292
3,469
1,323
4,000
122,027
120,973
38,051
82,922
4,099
1,531
9,306
'1,279
6,747
10,542
7,624
25,546
219
12,245
6,292
1,054
139
649
266
76,915
35,707
41,208
1,915
2,471
4,305
3,547
1,949
4,813
3,406
5,327
3,342
2,o92
7,440
4,665
1,834
794
1,937
32,983,277
15,584,252
17,399,025
1,319,949
876,586
1,316,810
1,245,246
802,301
1,868,170
1,766,539
2,717,558
1,297,758
1,161,656
3,026,402
457,320
205,314
42,813
209, 183
363,234
859,049
358,034
501,015
55,538
16,950
34,342
35,563
9,167
68,506
49,375
85,998
38,326
17,711
89,034
4,135
'4,266
446
8,005
42,150
38,926
20,204
13,722
1,133
956
1,582
1,413
1,190
1,238
1,563
2,694
1,512
1,941
3,501
3,225
1,722
535
968
5,309,927
5,178,146
2,308,428
2,869,718
196,558
103,923
191,516
216,024
150,536
221,272
211,955
416,604
158,299
496,937
506,094
131,781
33,976
42,274
55,531
146,711
150,395
67,447
82,948
9, US
'11,428
'18,576
3,904
7,895
15,089
14,196
15,864
4,842
30,751
11,263
'3,084
'5,584
2 810
'910
Wholesale trade
23,358
22,366
10,460
11,907
247
723
1,271
988
817
871
765
1,837
1,245
753
2,385
992
539
452
14,447,938
14,370,776
5,947,383
8,423,393
646,963
489,113
390,758
764,112
592,580
535,607
340,658
1,375,953
663,197
666,074
1,453,373
77,162
50,307
26,855
239,786
240,074
67,322
172,752
3,721
9,066
23,174
19,926
28,328
11,493
33,681
7,013
7,043
29,307
'288
(•)
(•)
(»)
330,959
139,930
191,029
16,257
9,539
4,310
16, 110
2,016
12,677
29,352
42,014
11,378
6,912
40,464
746
'83
829
(») Estimate is not shovm separately because of high sampling variability. However, the data are included in the appropriate totals-
'Net loss exceeds net prof it -
NOTE: Estimates are rounded and may not add to totals.
"Wholesale and retail trade not allocable" and "Nature of business not allocable" are not listed separately because of high sampling variability; however, they are included
in the appropriate totals -
See text for explanatory statements and "Description of the Samples and Limitations of the Data-"
Business Returns/1968 • Small Business Corporations
211
Table 4.6— NUMBER OF RETURNS,
NUMBER OF SHAREHOLDERS, BUSINESS RECEIPTS, NET INCOME, AND NET WORTH, BY INDUSTRIAL DIVISION AND
NUMBER OF SHAREHOLDERS
Number of shareholders and item
TOTAL HETURHS
iers.
Business receipts.
thousand
dollars..
Returns
With
1
Shareholder
ber
dollars. .
. . .do. .. .
Returns
With
2
Shareholders
Business receipts.
thousand
dollars..
... do ... .
Returns
With
T
Shareholders
Business receipts.
. . ..thousand
dollars. .
, ..do. .. .
Returns
With
4
Shareholders
Business receipts.
thousand
dollars..
. . -do. . . .
Returns
With
5
Shareholders
Business receipts -
- ■ ■ -thousand
dollars . -
Returns
With
6
Shareholders
Business receipts.
. . - -thousand
dollars ■ .
Returns
With
7
Shareholders
Number
Business receipts.
thousand
dollars . .
.. .do. . . .
Returns
With
8 Shareholders
Business receipts.
thousand
dollars..
Returns
With
9
Shareholders
Business receipts.
. . . .thousand
dollars..
Returns With 10
Sliareholders
Business receipts.
. . . .thousand
dollars..
Net worth
...do
All
industrial
divisions
(1)
217,134
581,924
60,467,277
1,947,535
10,462,970
9,128,065
194,187
1,994,200
72,074
16,868,127
477,255
2,297,074
41,452
13,887,293
- 439,554
2,157,976
22,843
7,910,793
303,176
1,475,004
3,854,850
190,368
731,758
2,539,000
102,007
523,326
3,847
1,791,590
65,657
323,614
3,117
1,540,945
97,376
423,369
1,623,642
30,710
310,675
1,729
1,322,972
46,245
220,474
Industrial division
Agriculture
forestry,
and
fisheries
(2)
8,579
30,654
1,196,337
18, 607
682,906
79,381
^5,014
74,509
1,967
228,803
'568
101,152
401,441
16,813
179,837
1,324
187,152
8,496
102,917
25,253
403
49,905
102,660
'1,217
68,902
53,223
'648
11,364
30,539
'1,146
33,788
(•)
(♦)
(»)
(»)
75,654
1,045
28,501
Mining
(3)
2,075
6,615
372,552
21,447
158,057
75,342
1,810
10,463
95,394
6,632
56,741
56,251
7,489
35,423
(«)
(•)
(♦)
(•)
(»)
(•)
(*)
(•)
(•)
(•)
(«)
(•)
(♦)
(•)
(*)
(*)
(♦)
(»)
10,835
529
6,860
Contract
construc-
tion
(4)
20,882
51,773
6,658,281
239,736
897,335
5,871
1,185,493
23,965
143,887
:, 137,568
73, 600
245,305
3,773
1,511,499
43,101
218,347
465,857
20,391
74,786
409,311
20,738
52,491
294,674
17,260
59,325
167,478
6,870
29,376
173,339
19,841
35,155
95,743
5,796
17,467
212,319
8,224
20,696
Manufac-
turing
(5)
25,951
71,267
10,690,081
464,186
2,369,536
6,718
1,551,327
42,239
755,076
7,968
,626,051
79,371
328,447
4,601
2,205,917
81,821
334,128
3,314
1,755,392
85,289
377,029
1,260
843,987
53,716
188,314
475,348
24,698
109,793
556,384
30,329
96,052
253,745
29,636
65,123
53,273
6,587
22,915
363,657
30,500
92,660
Transpor-
tation,
communica-
tion,
electric,
gas, and
sanitaiy
services
(6)
10,009
27,011
,731,667
70,264
402, 554
2,536
318,298
9,977
67,555
3,148
443,432
9,467
95,989
190,030
4,282
39,198
342,987
28,995
86,576
199,959
7,777
30,818
27,077
1,406
2,739
44,165
3,954
13,418
(«)
(«)
(•)
(*)
(•)
(•)
(«-)
(•)
(♦)
(«)
(•)
Wholesale and retail trade
(7)
81,579
209,318
33,440,597
863,234
4,296,629
19,983
4,742,572
89,336
553,479
9,586,413
233,152
1,112,982
:,411,010
219,848
.,009,712
7,904
4,307,799
U3,212
516,079
1,943,316
73,970
273,776
.1,392,260
43,959
135,995
1,070
558,649
23,529
136,003
821,606
29,454
170,455
1,184,811
18,017
150,506
487,161
18,217
37,642
Wholesale
trade
(8)
23,358
63,073
14,447,938
331,705
1,549,088
1,951,307
38,583
197,365
3,504
3,301,793
79,051
343,420
4,601
4,045,465
85,866
361,424
2,023
1,451,339
38,493
198,958
748,950
30,743
79,212
592,382
12,217
73,853
193,443
5,203
20,270
609,830
21,573
93,983
822,456
11,645
134,216
230,963
7,325
45,382
Retail
trade
(9)
58,001
145,787
18,946,530
530,551
2,741,645
14,334
2,788,071
51,217
356,074
20,496
5,747,114
152,928
763,883
4,360,115
133,213
648,111
2,856,450
74,719
417,121
2,002
1,199,366
43,222
194,564
1,214
799,878
31,742
112,142
355,205
18,326
115,733
211,776
7,891
76,467
352,345
6,402
16,290
256,198
10,891
41,260
Finance,
insurance,
and real
estate
(10)
25,749
75,744
1,021,199
122,027
765,697
191,136
9,451
220,055
7,248
285,608
33,548
124,678
232,396
31,855
167,562
120,809
15,651
91,507
1,831
41,865
8,797
47,937
1,097
14,433
2,118
33,352
6,737
4,212
17,119
34,911
9,594
36,086
90,567
7,147
18,582
1,737
I455
8,219
(11)
14,532
1,438,532
41,070
226,974
(*) Estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
'Negative amount.
NOTE: "Wholesale and retail trade not allocable" and "Nature of business not allocable" are not listed separately because of-high sampling variability; however, they 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."
Section
All Corporations
CONTENTS
Text table
5A Corporation returns: Number, business receip\s, and net income, by
industrial division, 1967 and 1968, 213
Chan
5A Smaller corporations' volume of business of States,
214
Basic tables
5.1 Number, receipts, cost of sales and operations, depreciation, net
income, and inventory, by industry, 215
Income statement for selected industries, 220
Returns with net income: Income statement for selected industries, 225
Number, receipts, cost of sales and operations, depreciation, net
income, and inventory, by selected industries and size of business
receipts, 230
Corporations with business receipts under SI, 000,000 in 50 States:
Number, business receipts, and net income, by State for selected
industries, 242
5.2
5.3
5.4
5.5
Table 5A. —CORPORATION RETURNS: NUMBER, BUSINESS RECEIPTS,
NET INCOME, BY INDUSTRIAL DIVISION, 1967 AND 1968
Industrial division
NUMBER OF RETDHNS
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
BUSINESS RECEIPTS
All industrial divisions
Agriculture, forestry, and fisheries
Mining
Contract construction
Manufacturing
Transportation, communication, electric, gas, and sanitaiy
services
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate.
Services
NET INCOME (LESS DEFICIT)
All industrial divisions
Agriculture, forestiy, and fisheries
Mining
Contract construction
Manufacturing
Transportation, communication,
services
electric, gas, and sanitary
Wholesale and retail trade
Wholesale trade
Retail trade
Finance, insurance, and real estate.
Services
14,441
123,180
197,023
66,045
465,841
142,531
315,581
399,115
220,561
31,244
12,813
125,999
191,910
65,551
471,979
153,110
314,602
407,192
228,898
(Kali,
.,285,000
8,855
12,754
66,828
576,570
99,191
403,233
182,687
216,341
71,797
45,211
78,182
1,403,500
9,017
13,795
70,831
632,925
109,132
442,510
204,042
235,504
76,637
48,543
85,962
183
1,464
268
1,603
1,543
1,713
.0,329
44,411
LO,603
10,516
8,932
10,355
3,705
4,439
5,144
5,852
3,147
15,075
1,983
2,022
NOTE: Estimates are rounded and may not add to totals.
Not shovm separately, but included in the appropriate totals, are data for
industries, "Wholesale and retail trade not allocable" and "Nature of
business not allocable."
213
214
Business Returns/1968 • 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 activ-
ity. More comprehensive data on corporate business ac-
tivity are given in Statistics of Income, Corporation In-
come Tax Returns.
Basic data on receipts, deductions, and net income, by
industry, various size measures, and State where the re-
turn was filed are included in tables 5.1-5.5. These data
are summarized and contrasted with similar data for
1967 in table 5A,
Chart 5A ^■■^^^■■■■■^■^■i^^^^^^^BM^^^Bii^
Volume of business of smaller corporations^
in 1968 ranged from $369 million in
Alaska to $32 billion in New York
Billion dollars
■1
10 and over
Volume of
■1
5-10
business
3-5
4.
1-3
Under 1
^^'^
r>^ v^
C
oO^v.
t?
<2>^v.
C «v_
^N
y^
.... ^
^Corporations each with less than $1 million
in business receipts and who for that reason
are presumed to have conducted most of
their business within the State.
Source: Table 5.5
Business Returns/1968 • All Corporations
215
O >i
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219
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221
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233
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242 Business Returns/1968 • All Corporations
CORPORATIONS WITH BUSINESS RECEIPTS UNDER $1, 000, 000 IN 50 STATES
Table 5.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY STATE FOR SELECTED INDUSTRIES
Selected industry
All industries
Agriculture, forestry, and f isheries- • • •
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, coraiDunication, electric,
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate
Finance
Banking
Credit agencies other than hanks-.'-
Other finance
Insurance
Insurance carriers
Insurance agents, brokers, and
service
Real estate
Operators, except developers, and
lessors of buildings
Other real estate
Services
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services
Other services
Nature of business not allocable
All industries
Agriculture, forestry, and fisheries-...
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric,
gas, and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate, •••
Finance
Banking
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
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services....
Other services
Nature of business not allocable
Footnotes at end of table.
Number of
returns
Business
receipts
f Thousand
dollars}
Net income
(less
deficit)
( Thousand
dollars}
United States, total
1,369,873
29,904
U,416
111,302
43,095
6J,2Cf7
149,416
60,652
401,374
116,598
281,155
36,635
27,279
57,052
160,189
3,621
.397,068
98, 669
10,482
52,312
35,875
31,900
3,353
28, 542
266,499
134, 552
81,947
222,693
35,607
67,924
32,421
31,003
55,738
6,049
613
146
396
227
169
2,585
574
1,967
250
145
174
1,393
(•)
3,063
880
225-
504
151
624
104
521
1,558
849
709
1,594
293
533
(•)
230
430
216,785,368
3,845,487
1,634,149
22,307,932
9,520,346
12,787,586
37,571,108
8,949,777
94,336,538
30,148,036
63,096,448
11,496,082
6,505,459
8,621,045
36,473,362
1,092,054
23,245,383
3,752,525
3,548,329
3,844,240
1,359,956
2,826,334
628,686
2,197,648
11,666,524
7, 640, 368
4,026,156
24,805,247
4,026,672
6,805,078
3,827,583
3,043,212
7,102,702
89,747
6,669,590
81,347
'99,189
465,953
147,646
313,307
836,212
277,497
2,052,361
683,425
1,X6,039
119,263
132,580
135,973
958,223
22,897
2,389,035
1,095,066
405, 509
221,405
468,152
174,197
6,315
167,382
1,119,772
767,798
351,974
670,070
136,487
179,389
123,477
28,847
201,870
'3,696
119,300
38,789
59,566
26,343
33,223
153,743
85, 302
617,763
134,877
482,799
74,655
20,939
23,722
363,433
(•)
215,338
111,025
73,192
34,547
3,286
38,741
23,652
15,089
65,572
24,189
41,383
195,539
61,727
62,973
(»)
16,831
66,825
4,542
3,772
1,552
'461
2,013
125
8,632
13,156
4,676
13,524
'478
1,041
1,001
11,960
(«)
20, 555
10,862
8,551
2,422
'm
1,843
224
1,619
7,850
2,705
5,145
9,491
(•)
Number of
returns
Business
receipts
dollars}
Net income
(less
deficit)
(Thous^d
dollars)
14,059
451
(•)
1,152
675
476
1,315
3,640
1,109
2,511
431
351
1,322
5,285
1,223
210
833
180
349
35
314
3,712
1,845
1,867
1,745
149
699
(•)
(•)
2,361,559
61,817
(«)
237,049
129,860
107,189
428,371
93,645
1,078,586
415,377
656,145
148,113
115,982
91,539
300,506
(•)
282,266
142,656
80, 521
57,689
4,446
37,405
12,561
24,344
102,205
70,106
32,099
169,112
31,734
38,114
29,138
(»)
61,544
76,227
3,085
5,569
2,166
3,383
7,227
3,440
24,754
7,520
16,329
1,343
1,559
2,795
11,132
30,993
14,379
10,562
3,251
566
2,945
769
2,176
13,669
11,210
2,459
734
1,634
'866
(*)
103,591
2,002
727
8,151
3,548
4,602
14,055
26,244
8,874
17,172
1,758
2,198
4,408
8,309
198
27,226
8,357
96
4,347
3,914
2,449
m
2,338
16,420
8,192
3,228
20,612 .
2,276
6,300
2,191
4,134
^,710
514
18,497,237
371,417
59,228
1,933,652
331, 657
1,101,995
3,810,519
848,409
7,032,032
2,437,712
4,485,462
577,138
582,305
958,862
2,367,157
108,853
1,663,231
403, 688
40,261
225,387
138,040
239,887
17,929
221,958
1,019,656
481,930
537,726
2,772,400
347,384
730,896
352,450
524,780
816,890
6,399
13,296
'559
10,232
'2,040
12,272
49,617
12,966
139,293
51,929
85,229
6,943
9,810
14,108
54,363
2,135
134,309
55,503
1,966
16,429
37,108
9,433
'292
9,725
69,373
41,321
28,052
74,866
4,948
20,669
14,167
13,826
21,256
Number of
returns
Business
receipts
(TTtousmtd
dollars}
Net income
(less
deficit)
(Thousard
dollars}
1,714
176
89
599
214
(«)
171
170
(•)
369
107
(•)
(♦)
(-)
(»)
(»)
158
107
(•)
(«)
(•)
(•)
(♦)
369,249
(•)
85,794
68,656
17,136
174,316
52,676
115,770
(*)
34,969
75,993
(»)
17,635
4,622
2,945
(•)
(•)
(»)
(•)
(•)
11,625
10,151
1,474
40,567
(•)
(»)
(*)
(*)
'5,232
3,397
1,910
1,467
'1,943
'1,057
'3,955
'4,739
(«)
293
420
325
I43
(*)
(♦)
(-)
(-)
553
216
1,303
735
517
1,397
624
4,910
1,449
3,423
513
283
599
2,029
4,705
1,293
194
557
543
535
511
2,877
1,619
1,258
3,006
481
946
194
319
1,065
(•)
87,903
23,742
382,919
175,803
207,116
138,161
1,249,337
446, 614
173,939
107,183
83, 311
414, 95' ■
(»)
289,978
107,026
57,562
34,811
14,653
64,115
(«)
57,239
118,837
61,071
57,766
307,773
65,693
63,466
33,966
21,960
72,926
'3,938
'1,771
'39
1,376
'1,415
3,737
7,620
32,105
13,237
18,142
969
(»)
35,987
10, 535
6,816
'732
4,451
7,222
(•)
7,351
18,230
10,607
7,623
'775
2,817
'993
'933
'905
'761
Number of
returns
Business
receipts
( Thousand
dollars)
Net inc'.oi'T
(less
deficit,
(Thousand
dollmra)
351
173
832
357
475
2,332
706
1,623
223
280
388
732
(«)
3,104
714
(•)
390
323
323
176
146
2,067
918
1,149
2,022
214
727
330
225
525
(*)
1,391,566
59,632
2,275
214,676
96,507
118,169
158,700
41,182
576,376
137,998
437, 652
53,146
70,455
107,075
206,976
(•)
155,732
44,411
(♦)
23,767
19,853
42,736
27,357
15,429
68,535
18,600
49,935
182,493
37,439
67, 559
29,543
15,736
32,216
Connecticut
28,041
217
(♦)
3,102
1,431
1,671
3,431
6,&i8
2,002
792
1,332
3,590
172
6,817
948
38
307
602
648
644
5,221
3,658
1,564
4,815
354
1,243
878
505
1,325
(•)
3,903,865
34,922
(•)
551,383
202,986
348,397
733,321
1,751,751
366,257
1,334,810
188,606
212,007
736,630
50,684
285,519
62,021
21,867
15,935
24,169
45,397
1,301
44,096
178,101
105,833
72,268
396,461
74,831
U0,996
93,007
35,215
82,412
(•)
Business Retums/1968 • All Corporations
CORPORATIONS WITH BUSINESS RECEIPTS UNDER $1, 000, 000 IN 50 STATES
Table 5.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY STATE FOR SELECTED INDUSTRIES— Continued
243
Selected industry
Number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
(Thousaid
dollars)
Number of
returns
Business
receipts
CThausand
dollars)
Net income
(less
deficit)
(Thousand
dollars)
Number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
(Thousand
dollars)
Number of
returns
Business
receipts
( Thou sand
dollars)
Net income
(less
deficit)
(Thousand
dollars)
All industries
Agriculture, forestry, and fisheries...
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric
gas, and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate....
Finance
BanJang
Credit agencies other than banjts . - .
Other finance
Insurance
Insurance carriers
Insurance agents, brokers, and
service
Real estate
Operators, except developers, and
lessors of buildings
Other real estate
Services
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services ....
Other services
Nature of business not allocable
All industries
Agriculture, forestry, and fisheries...
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric
gas, and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, arid real estate....
Finance
Banking
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
Personal services
Business services
Automobile services and miscellaneous
repair services
AjDUsement and recreation services ....
Other services
Nature of business not allocable
Footnotes at end of table .
6,064
49
(«)
261
133
127
1,251
195
1,056
(*)
(•)
264
658
2,668
1,«9
(»)
999
431
162
15
147
1,057
724
333
1,025
204
361
(♦)
(•)
336
(«)
4,607
559
(•)
183
134
(•)
1,481
560
903
176
(*)
141
4S9
(•)
1,149
180
(♦)
(•)
101
107
69
500
362
(•)
(•)
(•)
(')
750,218
844
(*)
45,056
26,339
18,717
274, 645
59,196
(«)
(*)
25, 676
156,340
209,289
153,559
(•)
137,020
23,698
12,710
5,277
7,433
33,020
17,969
15,051
46,513
6,839
7,8Cf7
(*)
(»)
16,135
56,846
^831
(•)
880
298
582
662
'1,808
9,553
2,352
7,201
(•)
(•)
3,600
3,494
46,231
41,165
(•)
25,233
15,286
1,227
911
316
3,839
2,553
1,286
2,155
I49
2,322
(»)
{«)
'186
(«)
3,268
216
4,454
2,266
2,188
4,983
16,913
4,4S0
12,199
1,755
1,490
2,080
6,874
234
20,166
4,534
225
2,834
1,474
1,429
129
1,301
14,203
7,868
6,335
11,495
1,694
3,370
1,188
1,222
4,021
8,061,938
391,061
29,439
920,561
429,466
491,095
829,077
348,608
3,390,852
944,386
2,402,045
564,792
297,474
324,999
1,214,780
44,421
879,650
278,746
118,533
112,837
47,376
89,321
5,687
83,634
511,583
268,194
243,389
1,272,690
132,995
231,022
92,851
108,202
657,620
256,567
17,019
2,074
10,527
425
10,102
12,846
''3,640
74,554
19,055
54,548
1,378
7,303
2,592
43,275
951
101,829
39,309
10,019
U.,422
18,368
7,165
509
6,656
54,855
24,264
30,591
41,358
4,117
7,472
1,717
5,742
22,310
24,058
714
(*)
2,181
1,111
1,070
1,952
8,079
2,286
5,652
1,011
371
3,317
(•)
7,118
2,046
327
1,149
569
809
89
720
4,263
2,555
1,707
3,288
574
978
475
504
758
U6,715
(•)
483,772
261,557
222,215
489,237
115,060
2,184,175
621,630
1,528,558
257,942
258,213
30,986
931,417
(«)
467,014
229,481
111,503
97,518
20,450
50,474
12,933
37,541
187,059
115,428
71, 631
394,841
75,763
116,624
50,021
32,733
119,695
132,575
'648
(»)
5,063
'935
5,998
4,460
5,602
59,777
13,352
45,611
8,006
1,815
32,094
(•)
56,123
25,657
17,292
4,633
3,732
4,578
759
3,909
25,788
16,129
9,659
2,327
1,664
'1,804
705
1,445
317
(»)
5,953
(♦)
254
434
1,577
555
(»)
(•)
342
580
(»)
2,095
616
352
264
(•)
(*)
(«)
1,450
820
630
373
132
239
117
141
200
(»)
796,409
(♦)
132,613
55,439
77,174
65,801
311,663
90,839
(•)
(•)
57,564
127,796
(*)
99,465
15,935
9,954
6,981
(•)
(•)
(•)
74,742
49,231
25,461
129,863
25,553
61,354
6,523
17,842
18,586
47,208
(-)
46,963
25,967
(•)
31,798
416,149
161,165
249,726
89,925
(•)
22,311
105,115
(«)
76,823
8,558
(•)
(»)
991
14, 692
{*)
53,573
24,458
29,115
68,337
(•)
29,017
(*)
(*)
(«)
20,653
'7,600
(*)
'37
'45
(«)
'1,501
14,400
4,951
9,261
1,006
(•)
311
7,353
(«)
13,972
1,567
(•)
C»)
558
1,320
719
{•)
11,085
1,516
9, 569
1,655
(♦)
2,566
(*)
(•)
(-')
67,732
771
362
5,340
1,366
3,475
8,523
4,325
20,367
5,903
14,293
1,517
1,155
3,514
8,108
171
17,006
5,556
1,016
2,357
1,683
1,429
193
1,230
10,022
7,279
2,743
10, 598
1,339
2,871
1,433
1,399
3,605
12,185,793
34,425
54,069
1,231,442
350,534
380,908
2,315,347
695,145
4,932,101
1,704,547
3,170,091
428,361
248,958
645,142
1,847,130
57,453
1,368,942
661,570
272,884
300,618
178,154
40,330
137,824
529,213
343,531
180,687
1,502,300
196,552
395,409
253, 607
165,222
491,510
1,022
518,684
'4,007
'1,948
4^,677
7,849
36,828
73, 590
24,080
124,895
41,421
82,688
6,017
6,404
15,941
54,326
735
195,196
99,536
29,377
41,457
23,702
13,141
'2,287
15,428
83,519
52,331
31,168
61,490
6,460
19,645
8,623
'331
27,143
670
100
2,370
792
1,573
3,145
1,225
8,369
2,346
5,985
573
532
1,521
3,359
C«)
3,349
2,194
301
1,173
716
719
(•)
630
5,436
1,547
4,453
928
1,243
992
506
785
56,002
30, 503
495,500
177,946
317,554
821,697
133,420
2,216,363
624,131
1,570,396
276,222
138,428
250,284
905,452
(*)
523,238
271,625
124,721
129,842
17,062
67,655
(♦)
53,635
183,958
130,355
53,593
4/46,962
129,213
111,632
78,506
42,728
34,873
180,358
1,005
'2,556
13,046
'982
14,028
33,138
736
67,103
17,339
48,616
2,066
3,058
14,572
23,920
(♦)
48,757
23,888
15,768
1,450
6,6''0
5,603
(•)
6,939
19,266
14,501
4,765
14, 629
3,323
4,037
'132
3,361
15,941
367
(•)
1,031
432
549
1,626
4,573
1,188
3,446
384
510
2,146
(•)
5,189
2,163
616
1,109
438
545
183
353
2,481
1,750
731
2,178
435
528
334
329
551
(•)
63,232
(•)
192,340
97,462
95,378
367,Cr78
97,647
1,458,062
456,403
973, 669
84,392
92,696
652,234
(•)
412,046
290,533
182,952
97,885
9,596
29,042
14,103
14,939
92,471
58,185
34,286
179,363
55,841
20,859
31,345
22,037
39,271
244
Business Returns/1968 • All Corporations
CORPORATIONS WITH BUSINESS RECEIPTS UNDER $1, 000, 000 IN 50 STATES
Table 5.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY STATE FOR SELECTED INDUSTRIES— Continued
Selected industry
All industries
Agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric,
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate
Finance
Banking
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
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services
Other services
Nature of business not allocable
All industries
Agriculture, forestry, and fisheries....
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric,
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate ••.-
Finance
Banking
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
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services
Other services
Nature of business not allocable
Footnotes at end of table.
Number of
returns
Business
receipts
r Thousand
dollar 3)
Net Income
(less
deficit)
(Thoitsard
dollaisi
li,871
351
313
771
370
401
2, •ill,
740
2,174
6U
165
92
1,272
(♦)
3,605
1,332
537
700
(»)
412
(-)
367
1,361
1,321
540
2,054
370
634
432
242
376
(»)
415
158
2,683
1,280
1,403
1,347
9,057
1,976
6,842
1,099
594
1,796
3,354
238
10,472
3,158
76
2,168
914
700
52
647
6,614
4,557
2,058
5,923
907
2,098
1,036
718
1,165
(•)
1,958,464
59,509
29,276
195,339
92,131
103,208
116,782
806,334
311,102
490,179
197,401
41,540
18,445
232,793
(«)
329,676
213,037
144,902
59,874
(•)
30,404
(«)
19,613
86,235
56,338
29,897
182,783
27,283
53,902
12,748
23,001
65,849
(»)
76,892
'1,222
6,846
2,236
4,610
7,497
10,499
2,466
7,973
5,182
'1,397
13
4,191
(»)
37,038
26,217
18,394
4,687
(•)
2,578
(•)
2,855
8,243
4,848
3,395
5,213
300
2,664
879
1,769
'399
Number of
returns
Business
receipts
Net income
(less
deficit)
CTTtouaand
doHara)
Maryland
4,813,947
35,090
15,167
507,166
195,472
311,694
186,916
2,092,971
514,826
1,525,653
203,770
185,790
297,546
833,547
52,492
695,105
224,902
34,265
171,272
19,365
91,205
11,419
79,786
378,998
278,081
100,917
736,390
133,024
182,155
155,272
89,923
176,016
(•)
103,612
'187
'3,908
4,332
'1,985
6,317
2,608
3,448
38,768
9,170
28,193
4,396
3,918
'317
20,201
1,400
42,382
18,625
3,893
10,612
4,120
5,774
177
5,597
17,983
18,919
'936
23,080
3,500
8,468
1,717
7,880
1,515
14,572
305
353
1,304
530
774
1,079
3,927
988
2,924
519
189
304
1,912
(«)
4,152
l,tK2
280
471
291
585
93
492
2,525
1,571
954
2,4B8
333
715
317
268
856
2,445,941
27,222
86,952
278,965
103,605
175,360
365,330
1,101,858
295,000
794, 669
209,816
41,862
59,967
483,024
(«)
277,468
156,949
96,338
54,800
5,811
38,463
12,317
26,146
32,056
36,482
45,574
225,974
36,750
43,430
39,586
10,430
95,728
2,202
1,991
11,210
2,502
8,708
8,279
8,025
33,114
14,932
17,828
3,274
876
'1,106
14,784
(«)
33,378
19,404
14,705
3,894
805
2,929
'218
3,147
11,045
4,688
6,357
3,830
1,661
'1,787
1,265
573
2,118
(♦)
Massachusetts
(•)
55,305
728
(•)
5,323
2,399
2,925
6,687
2,093
20,062
4,591
15,468
1,275
537
4,483
9,167
(•)
12,638
2,375
no
806
1,460
1,083
(•)
1,019
9,130
7,297
1,883
7,569
1,393
1,785
967
1,084
2,341
(*)
8,468,803
74,551
(»)
950,688
461,226
469,462
1,634,864
3,971,995
1,245,404
2,726,054
318,623
140,311
533,286
1,733,834
(*)
7Cf7,481
205,038
58,227
77,971
68,890
81,312
(•)
73,186
421,081
343,452
77,599
824,057
139,933
215,947
69,031
122,746
276,400
(♦)
222,033
'1,182
(•)
24,198
14,725
9,473
28,388
64,999
19,341
45,645
1,033
2,989
8,705
32,918
(•)
80,961
32,045
4,730
'5,931
33,246
3,405
(-)
3,136
45,511
40,571
4,940
14, 679
3,952
'1,139
6,199
3,183
2,484
Number of
returns
Business
receipts
( Thousirtd
dollars)
Net income
(less
deficit)
C Thousand
dollars)
718
774
1,901
985
916
1,319
7,166
1,834
5,312
1,087
563
370
3,292
(•)
6,166
2,051
190
1,243
618
488
72
415
3,628
2,011
1,617
3,633
600
1,199
654
318
862
3,524,845
90,295
117,915
368,182
220,119
148,063
167,836
1,636,567
400,648
1,222,445
361,166
87,176
48,922
725,181
(«)
413,146
200,221
69,899
114,313
16,009
64,U4
19, 570
44,544
148,811
79,207
69,604
496,130
53,785
140,013.
106,764
29,036
161, 534
7,971
3,609
2,521
2,994
'473
2,486
7,371
40,196
10,877
28,796
4,837
1,175
'597
23,381
(•)
45,521
18,953
8,311
4,946
5,696
5,944
'44
5,933
20,624
13,890
6,734
12,021
4,452
5,762
'2,523
'807
5,137
'242
Number of
returns
Business
receipts
Net income
(less
deficit)
6,499
180
(•)
389
169
221
2,394
506
(*)
239
1,120
1,652
547
(«)
228
287
119
14
105
986
755
231
669
(•)
(«)
438
172
4,340
1,257
3,084
5,804
1,423
12,189
4,000
8,021
1,194
708
1,201
4,918
168
10,167
1,877
209
920
748
1,632
23
1,609
6,659
4,130
2,529
7,680
734
2,274
1,533
1,055
2,084
(»)
34,388
37,983
1,093,026
389,603
708,423
265,512
3,426,124
1,077,375
2,307,331
442,185
248,759
232,583
1,383,804
41,418
592,681
183,873
97,074
60,421
26,383
82,310
8,494
73,816
326,493
171,914
154, 579
1,092,182
143,895
267,397
210,912
139,571
330,407
(»)
211,883
331
'553
24,054
6,749
17,305
26,981
7,395
65,643
23,444
41,920
5,367
4,562
31,720
279
66,847
6,485
2,810
'3,483
7,158
4,349
'577
4,926
56,013
24,527
31,486
20,854
4,706
'3,383
10,917
502
8,112
(•)
(♦)
(*)
(*)
1,221,643
34,436
(•)
97,994
43,653
54,341
178,287
731,586
142,599
583,987
192,157
(»)
41,528
333, 616
80,395
37,466
(♦)
15,778
3,303
12,352
3,374
8,973
30,577
25,529
5,048
47,727
(•)
651
(•)
(♦)
19,493
M
22,855
681
(•)
2,172
944
1,227
2,394
6,789
1,916
4,787
798
744
552
2,693
(•)
5,828
2,149
552
l,Cf74
523
608
81
527
3,071
2,031
1,040
3,725
544
1,041
597
521
1,022
(«)
53,129
(«)
337,381
143,904
193,477
600,917
187, 601
1,916,858
535,576
1,366,551
340,975
173,034
132,471
720,071
(•)
519,689
277,575
162,718
86,712
28,145
80,544
48,510
32,034
161,570
114,640
46,930
355,611
41,477
92,068
43,903
43,323
134,835
(•)
Business Returns/1968 • All Corporations
CORPORATIONS WITH BUSINESS RECEIPTS UNDER $1, 000, 000 IN 50 STATES
Table 5.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY STATE FOR SELECTED INDUSTRIES— Continued
245
Selected industry
Number of
returns
Business
receipts
( Thousand
dollars)
Net income
(less
deficit)
C Thousend
dollars)
Number of
returns
Business
receipts
(Thousand
ihtlars)
Net income
(less
deficit)
(Thousand
dollars)
Number of
returns
Business
receipts
(Thousand
dollars)
Net income[
(less
deficit)
(Thousatd
dollars)
Number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
(Thousmtd
dollars)
Missouri
All industries
Agriculture, forestry, and fisheries...
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, conimunication, electric
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate. —
Finance
Baniing
Credit agencies other than banlcs . . .
Other finance
Insurance
Insurance carriers
Insurance agents, brokers, and
service
Real estate
Operators, except developers, and
lessors of buildings
Other real estate
Services
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services ....
Other services
Nature of business not allocable
All industries
Agriculture, forestry, and fisheries...
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate....
Finance
Banking
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
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services
Other services
Nature of business not allocable
Footnotes at end of table.
500
181
391
2,360
<A1
1,700
105
(•)
1,066
(«)
2,540
897
194
629
75
359
31
328
1,284
839
444
1,443
206
586
(*)
4,292
144
(•)
430
(•)
374
177
1,140
178
(•)
214
287
417
1,331
176
(*)
23
153
(•)
(»)
(•)
1,092
700
392
(«)
(•)
188
156
(«)
1,504,661
79,536
24, 555
113,079
54, lU
58,966
665,534
132,940
521,770
127,934
30,307
(«)
346,465
(♦)
196,868
102,834
67,432
34,987
415
38,513
4,791
33,722
55,521
34,722
20,799
167,057
27,682
34,108
(•)
37,400
4,899
592
1,734
389
1,345
18,083
3,404
14,393
2,244
1,483
(»)
9,058
(»)
15,442
3,921
6,457
^2,800
264
2,125
336
1,789
9,396
6,989
2,407
5,982
3,669
1,642
722
(»)
671
178
2,290
715
1,575
8,956
2,794
526
795
!, 813
(•)
12,629
4,651
530
3,082
1,039
1,017
94
923
6,961
4,616
2,345
5,352
984
1,378
607
1,046
1,337
(•)
5,759,927
160,641
10,343
542,354
181,437
360,917
2,468,324
714,819
131,699
162,452
1,055,147
(•)
883,940
503,754
160,480
299,084
44,190
86,981
19,657
67,324
293,205
174,333
118,872
608,910
125,891
180,556
87,607
84,419
130,437
(•)
264,365
'4,242
1,320
14,220
2,033
12,187
29,935
8,276
64,457
14,740
49,569
7,219
4,301
5,491
32,558
(•)
113,561
76,547
21,483
37,052
18,012
6,514
311
6,203
30,500
17,848
12,652
37,028
7,570
14,259
2,906
6,283
6,010
(•)
1,001
74
193
100
(»)
1,430
350
1,080
237
(»)
753
1,579
292
154
70
69
35
5
(•)
1,252
987
264
673
160
(»)
213
241
(♦)
895,400
87,178
5,241
100,740
41,879
(•)
23,219
32,463
528,290
139,198
389,092
115,104
(•)
253,212
65,695
40,440
29,766
8,364
2,310
2,589
854
(•)
22,666
16,115
6,551
52,574
7,388
(•)
8,490
29,699
1,683
'466
11,117
I9
(♦)
1,134
7,554
4,320
3,234
'788
(•)
3,812
6,452
4,661
2,944
406
1,311
541
'131
(•)
1,250
'73
1,323
'120
'36
10,336
979
(«)
474
259
215
618
315
3,246
1,100
2,U6
194
237
1,295
3,061
752
379
251
121
(•)
'556
470
New Hampshire
15,288
(»)
83,553
(■)
69,626
40,569
165,912
22,711
143,201
(♦)
7,947
X,450
96,062
43,940
7,665
(•)
1,575
5,282
(•)
(*)
(«)
32,286
22,798
9,488
82,271
(•)
12,085
(«)
28,521
18,510
(♦)
13,414
4,697
(«)
1,395
(*)
1,198
'3,273
3,698
'43
3,741
(*)
1,775
497
1,460
'333
166
'626
734
(•)
(•)
'260
'629
'519
(«)
'126
1,599
(«)
(•)
(•)
470
244
226
1,823
301
1,523
306
317
900
2,005
292
(«)
(*)
135
199
(•)
154
1,514
1,161
353
916
111
199
151
177
278
(«)
(»)
85,928
34,550
51,378
110,063
17,974
451,197
107,928
343,269
103,974
46,765
192,530
99,995
41,868
(•)
(•)
2,878
21,339
(•)
16,155
36,788
23,987
12,801
85,901
14,115
11,369
9,626
8,264
42,527
29,587
(•)
3,932
1,645
2,287
'2,212
2,339
12,996
4,641
8,355
1,228
252
6,875
7,817
4,462
(•)
(»)
816
1,436
(*5
1,502
1,919
1,774
145
4,.
1,730
2,564
1,199
293
'924
1,172
188
7,167
3,256
3,910
8,523
2,972
20,337
5,855
14,285
1,497
1,037
4,368
7,384
196
23,937
3,377
78
1,786
1,513
1,033
105
929
19,527
15,946
3,581
11,289
2,263
3,247
1,838
1,280
2,662
702
10,156,747
75,384
29,925
1,163,121
498,818
664,303
4,202,108
1,355,048
2,777,985
461,458
257,358
549,957
1,509,212
69,075
1,017,250
221,895
47,444
130,138
44,313
106,196
20,279
85,917
689,159
508,327
180,832
1,092,775
162,118
267,186
213,583
99,118
350,770
3,906
275,147
792
'163
30,496
12,349
18,147
94,968
37,169
55,500
3,405
3,591
3,352
40,152
2,299
88,703
36,640
3,981
U,665
20,994
1,978
'2,038
4,016
50,085
40,866
9,219
18,428
4,900
'2,550
9,166
'2,504
9,416
'72
549
520
1,760
1,208
552
1,552
247
475
232
177
420
1,754,936
105,434
(*)
103,383
52,405
50,978
953,916
288,240
112,936
76,410
80,912
395,418
209,806
113,776
85,828
25,480
2,468
27,708
7,019
20,689
68,322
45,105
23,217
143,972
24,312
31,185
67,797
3,851
16,827
293
302
527
182
345
1,304
224
1,080
(«)
(*)
379
1,581
481
(•)
251
198
69
7
(«)
1,030
501
530
598
(•)
(♦)
191
162
(•)
749,974
48,174
19,616
106,865
55,754
51,111
118,623
61,394
241,287
64,329
176,958
(*)
(•)
38,834
113,113
107,188
43,510
(♦)
23,649
2,829
9,172
1,101
(•)
54,506
23,907
30,599
44,638
(•)
9,776
(•)
9,270
12,604
(»)
246
Business Returns/1968 • All Corporations
CORPORATIONS WITH BUSINESS RECEIPTS UNDER $1, 000, 000 IN 50 STATES
Table 5.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY STATE FOR SELECTED INDUSTRIES— Continued
Selected industry
All industries
Agriculture, forestry, and fisheries
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric ,
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate
Finance
Banking
Credit agencies other than banks-- •■
Other finance
Insurance
Insurance c^riers
Insurance agents, brokers, and
service
Real estate
Operators , except developers , and
lessors of buildings
Other real estate
Services
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services
Other services
Nature of business not allocable
All industries
Agriculture, forestry, and f isheries ■ - ■ ■
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric,
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate
Finance
Banking
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
Personal services
Business services
Automobile services and miscellaneous
repair services
Amusement and recreation services • ■ • •
Other services
Nature of business not allocable
Footnotes at end of table.
number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
(Thousmd
dollars)
New York
242,551
1,819
17,237
6,197
11,039
70,798
23,425
46,903
3,830
4,338
10,181
28,555
470
70,013
11,574
161
5,141
6,272
4,146
135
4,011
54,294
46,303
7,991
41,267
3,046
13,890
6,664
5,497
7,169
1,099
14,Jo9
30S
1,093
1,277
501
776
932
680
4,406
1,273
3,057
704
367
246
1,740
3,835
1,324
366
604
353
496
126
369
2,016
1,270
746
1,838
295
260
401
269
612
31,929,878
181,937
46,248
2,442,242
962,423
1,479,819
6,847,201
1,097,570
13,985,723
5,479,043
8,401,091
946,985
841,416
1,222,012
5,390,678
105,589
3,280,840
542,307
76,773
170,277
293,257
300,262
20,813
279,449
2,438,271
2,076,769
361,502
4,046,470
733,173
1,543,793
605,537
536,962
627,005
715,028
^170
^6,046
38,687
12,335
26,352
215,474
105,559
107,150
1,281
7,433
1,122
97,314
2,765
246,561
71,937
8,863
^36,711
99,780
20,369
288
20,081
154,255
135,601
18,654
87,835
22,451
35,066
7,117
3,412
19,787
23,973
114,273
202,955
52,002
150,953
107,721
1,004,033
301,308
661,454
182,244
72,427
27,680
379,103
(«)
299,851
171,542
101,637
47,301
22,604
48,368
25,022
23,34o
79,941
52,389
27,552
194,507
54,493
19,985
30,902
19,605
69,522
54,761
2,711
U,372
3,474
^668
1,
4,142
2,378
Number of
returns
Business
receipts
( Thousand
dollars)
Net inccEie
tless
deficit)
(Thousand
dollars)
North Carolina
27,731
233
(♦)
1,957
886
1,071
3,317
8,822
2,153
6,619
937
1,069
694
3,918
{»)
3,222
2,439
77
1,553
810
551
17
534
5,232
2,962
2,270
3,443
853
878
385
630
698
4,771,046
51,201
(•)
385,146
142,875
242,271
2,421,510
685,546
1,694,123
371,933
231, 516
119,427
971,247
(•)
458,907
214,590
30,269
170,159
14,162
41,466
6,352
35,114
202,851
105,166
97,685
299,593
30,345
47,794
45,791
46,792
78,371
204,737
2,939
(•)
10,738
3,446
7,292
47,3o8
^1,986
74,707
18,176
56,081
10,136
10,055
4,210
31,680
(•)
58,494
25,179
4,042
15,833
5,304
0,110
1,479
4,631
27,205
lo,771
10,434
12,104
2,935
2,037
2,598
1,443
3,091
2,019
24,320
9,544
14,417
3,339
899
1675
10,654
17,158
10,235
12,656
2,695
^5,116
1,275
'l44
1,419
5,648
3,W4
2,504
7,073
3,025
1,624
1,993
'49
480
837
107
1,033
463
570
928
3,228
1,255
1,955
337
(•)
297
1,211
(«)
3,306
606
(•)
316
263
299
{■)
257
2,401
1,441
960
2,356
565
414
247
621
509
(•)
2,012,413
109,067
17,530
198,979
97,869
101,110
317,324
333,402
306,794
524,448
126,352
(•)
47,888
306,739
(*)
173,256
45,203
(•)
22,155
8,848
26,791
i')
24,755
101,257
51,981
49,276
257,205
75,320
20,415
36,002
56,603
68,865
(«)
2,070
I998
555
'3,029
3,584
20,538
10,129
10,264
2,546
(•)
1,256
4,637
(•)
16,083
5,935
(•)
3,175
1,490
'1,319
(•)
93
13,467
7,666
5,801
3 078
'225
1,001
519
1,357
426
Number of
retijrns
Business
receipts
( Thousand
dollars)
Net income
(less
deficit)
(Thousand
dollars)
North Dakota
3,448
205
(•)
158
96
(•)
1,530
452
1,018
195
132
(')
598
(«)
740
246
126
(•)
(-)
{*)
(•)
(*)
485
359
)
440
125
1
(►)
832,233
49,167
(«)
84,596
58,581
(*)
517,800
216,322
288,235
94,938
44,202
(•)
133,461
(«)
55,272
41,669
36,067
(*)
(•)
(-)
(«)
6,437
(«)
32,214
3,242
f)
21,151
!•)
21,013
'2,353
(»)
'35
'179
(*)
1,676
12,552
2,368
9,283
1,079
3,302
(')
4,134
(«)
5,671
5,437
3,963
M
(*)
(•)
(-)
(»)
3,179
(*)
1,469
(•)
Number of
returns
Business
receipts
(Thousmtd
dollars)
Net income
(less
deficit)
dollars)
Ohii
Pennsylvania
(•)
59,027
377
575
5,145
2,253
2,392
8,372
2,248
18,117
5,536
12,269
1,206
806
3,603
6,652
312
15,126
4,168
315
2,613
1,241
1,161
115
1,046
9,797
6,909
2,866
6,795
1,016
3,339
1,068
902
2,471
10,446,338
50,524
102,993
1,234,637
504,385
729,752
2,397,092
402,478
4,030,589
1,568,145
2,395,864
376,211
243,272
347,577
1,428,304
66,580
1,023,769
428,479
142,678
229,874
55,727
112,516
21,540
90,978
482,792
318,335
164,457
1,194,115
160,991
303,060
163,654
149,330
416,530
307,056
'1,196
'1,565
28,058
13,490
14, 568
72,894
99,816
48,312
49,345
'1,499
5,583
2,563
43,198
1,659
72,418
28,2U
16,755
'1,619
U,075
3,558
'153
3,7U
40,649
29,594
11,055
32,554
2,672
16,918
8,158
2,764
2,042
65,836
1,099
424
5,055
2,471
2,584
7,027
19,755
5,602
1,275
3,932
7,168
190
18,397
3,895
341
1,916
1,639
2,138
97
2,041
12,864
9,139
3,725
10,598
1,937
3,302
1,594
1,585
2,179
11,073,347
145,347
153,507
1,023,948
451,561
572,337
1,972,939
519,441
4,536,493
1,310,978
3,184,903
621,434
376,267
596,635
1,590,567
40,612
1,253,558
400,117
132,791
218,299
49,027
194,449
15,447
179,002
658,992
415,865
243,127
1,427,473
219,441
437,611
256,215
175,980
338,226
40,641
Rhode Island
11,065
113
(-)
1,233
532
701
1,281
3,256
937
259
617
935
3,289
719
(<)
464
253
194
3
191
2,377
1,869
508
1,281
282
289
(•)
(•)
1,413,890
30,691
(■)
129,818
39,485
90,333
55,833
566,126
234,121
332,005
67,276
36,192
64,528
164,009
109, 502
28,491
(*)
15,810
12,029
11,932
1,111
10,821
69,079
60,080
8,999
87,214
30,287
13, 706
19,014
(«)
14,686
Business Returns/1968 • All Corporations
CORPORATIONS WTTH BUSINESS RECEIPTS UNDER $1, 000, 000 IN 50 STATES
Table 5.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY STATE FOR SELECTED INDUSTRIES— Continued
247
Selected industry
Number of
returns
Business
receipts
(Thouatnd
dollars)
Net income
(less
deficit)
(Thousand
Number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
(Thousand
dollars}
Number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
(Thousand
dollars)
Number of
returns
Business
receipts
(Thousand
dollars)
Net income
(less
deficit)
( Thousand
dollars)
South Carolina
South Dakota
All industries
Agriculture, forestry, and fisheries..-
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric,
gas, and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate •• ■•
Finance
Banldng
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
Personal services
Business services
Automobile and other repair services.
Amusement and recreation services - • • ■
Other services
Nature of business not allocable
All industries
Agriculture, forestry, and fisheries---
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric
gas, and sanitary services
'fl/holesale and retail trade
Wholesale trade
Retail trade
Automotive dealers and service
stations
Furniture, home furnishings, and
equipment stores -
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cable
Finance, insurance, and real estate....
Finance
Banking
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
Personal services
Business services
Automobile and other repair services.
Amusement and recreation services - ■ ■ -
Other services
Nature of business not allocable
Footnotes at end of table.
12,286
332
3,739
1,096
2,618
497
271
357
1,483
(«)
4,409
1,229
105
' SAA
280
264
(*)
2,916
1,960
957
1,518
191
362
203
188
574
(»)
128
150
670
342
328
2,014
554
116
154
731
(*)
2,511
1,053
51
576
426
114
(•)
(*)
1,344
846
498
887
132
(•)
(»)
(*)
1,770,689
55,330
146,375
114,547
31,828
313,517
835,194
220,912
42,418
42,679
314,515
(»)
204,072
S7,912
33,520
48,192
6,200
18,548
(*)
12,980
97,612
61,310
36,302
158,065
19,822
25,480
30,696
24,127
57,940
65,448
135
■'683
3,839
20,471
6,674
13,290
4,125
324
460
8,381
(•)
24,126
7,035
4,814
1,382
839
867
(♦)
691
16,224
9,821
6,403
1,663
547
270
'284
'873
2,003
362
198
251
126
126
1,229
250
(«)
(•)
934
451
146
175
(*)
153
5
148
330
258
73
560
(«)
1
133
149
(«)
709,104
43,096
1,939
43,842
17,771
26,071
73,743
(»)
403,739
101,488
302,251
154,172
(*)
(-)
121,175
77,209
51,923
35,086
16,343
(•)
10,607
2,840
7,767
14,679
10,750
3,929
58,550
(«)
9,792
(«)
6,465
22,122
14,925
I339
■■3,140
131
I409
540
(•)
6,984
1,419
5,565
4,797
(«)
(■»),
8,765
5,895
5,328
531
(»)
1,150
85
1,075
1,710
877
833
^1,784
(»)
2S
ll,80S
197
280
825
485
340
4,442
1,235
3,186
487
329
400
1,969
(*)
4,552
1,447
222
826
399
383
49
334
2,822
1,637
1,184
3,297
411
1,019
555
343
25,643
68,840
307,193
138,673
166,520
1,112,029
344,042
759,945
124,202
61,138
77,768
496,837
(«)
345,255
154,185
75,792
57,693
19,701
44,891
11,385
33, 506
146,178
70,259
75,919
360,626
43,300
80,858
55,335
25,215
154,918
601
^121
6,364
4,766
1,598
38,785
13,323
^■305
3,024
22,044
(»)
37,747
19,098
10,302
5,892
2,904
6,584
1,882
4,702
12,065
7,467
4,598
10,314
195
272
2,772
671
6,403
50,725
1,974
1,901
5,288
2,737
2,551
5,380
3,182
17,900
5,874
11,984
1,853
1,531
1,401
7,199
(•)
15,722
5,258
918
2,715
1,535
572
371
202
9,882
5,550
4,322
9,287
1,110
3,793
1,213
1,170
2,000
(*)
9,883,773
239,579
235,234
1,143,885
589,925
553,961
4,233,241
1,432,372
2,787,066
587,456
312,291
226,271
1,651,068
(•)
1,105,763
594,091
306,079
205,616
82,396
95,426
89,206
6,220
416,246
235,012
180,234
1,053,979
126,270
316,165
203,391
61,317
356,835
Virginia
Washington
D,U3S
5,795
117,667
5o,480
61,187
116,420
392,403
98,733
31,693
35,547
28,299
142,755
(*)
117,688
45,034
18,489
20,694
5,901
9,719
(*)
(-)
62,885
29,033
33,302
80,565
10,540
19,529
(•)
(•)
33,100
23,144
'952
'5,149
2,285
367
1,918
'1,854
13,711
7,419
358
1,462
2,150
3,081
5,460
3,605
1,552
391
1,562
1,802
(*)
(•)
53
'1,362
1,415
2,234
1
483
(•)
(»)
3,dSS
(»)
(•)
1,259
230
1,029
200
(*)
(-)
617
102
50
(•)
(»)
151
(•)
150
354
229
126
726
;«)
(♦)
(»)
(*)
(«)
34,196
(«)
21,894
236,045
47,844
238,202
75,838
(-)
(*}
125,292
54,982
18,544
17,760
(*)
(-)
22,198
(«)
15,651
14,240
7,527
5,613
38,558
(*)
(*)
(*)
(«)
22,275
10,723
(•)
1,147
(*)
52
'1,538
2,121
6,174
1,939
4,235
2,833
(-)
(«)
1,115
2,829
1,727
1,701
(•)
(»)
(♦)
332
'76
770
509
261
(•)
{*)
(•)
431
154
2,274
1,313
961
7,253
1,625
5,577
980
857
886
2,854
(•)
7,978
1,404
144
777
483
758
165
593
5,816
3,503
2,312
3,036
617
843
462
366
748
(')
3,574,363
37,715
39,735
525,019
243,415
282,603
1,773,489
533,051
1,218,553
274,051
185, 119
131,821
627,662
(♦)
357,037
100,576
62,258
30,763
7,555
35,674
15,072
20,602
220,787
135,734
65,003
350,793
66,906
70,167
55,089
37,775
110,856
(*)
125,113
'595
221
9,675
3,331
6,544
12,125
6,459
44,518
15,583
28,246
2,832
10,717
3,657
11,030
(«)
32,713
11,910
7,371
2,524
2,015
222
365
'143
20,581
12,869
7,712
19,921
1,996
4,582
2,197
4,754
6,392
(•)
21,414 3,282,073
741
193
1,317
1,036
781
5,237
1,803
419
927
1,423
110
7,273
2,100
65
1,126
839
499
103
397
4,673
2,532
2,147
2,670
262
834
332
480
762
(*)
117,433
11,242
447,563
223,449
224,114
502,837
136,622
1,414,848
502,621
870,757
210,629
108,712
107,488
443,928
41,470
404,932
93,082
18,697
32,815
41,370
27,594
6,195
21,399
284,256
112,323
171,933
246,511
37,491
54,353
30,200
39,152
85,315
(-)
'2,922
4,189
22,695
8,432
14,263
29,576
119,576
32,594
85,392
11,740
5,186
'3,551
73,117
(*)
123,625
68,268
32,804
10,367
25,097
4,869
3,674
1,195
50,483
31,806
18,682
36,233
1,681
2,845
12,420
'3,477
22,764
(«)
141,839
5,385
1,140
14,903
5,353
9,540
14,150
3,471
27,495
7,725
19,444
4,490
2,833
2,842
9,279
326
65,187
27,486
2,511
348
24,127
1,380
'1,140
2,520
35,321
14,736
21,585
10,108
2,062
'727
2,132
3,599
3,042
248
Business Returns/1968 • All Corporations
CORPORATIONS WTfH BUSINESS RECEIPTS UNDER $1, 000, 000 IN 50 STATES
Table 5.5— NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY STATE FOR SELECTED INDUSTRIES— Continued
Selected industry
All industries.
Agriculture, forestry, and fisheries....
Mining
Contract construction
General contractors
Special trade contractors
Manufacturing
Transportation, communication, electric,
gas , and sanitary services
Wholesale and retail trade
Wholesale trade
Retail trade
Autanotive dealers and service
stations
Furniture, home furnishings, and
equipment stores
Eating and drinking places
Other retail trade
Wholesale and retail trade not allo-
cahle
Finance, insurance, and real estate- -
Finance
Banking.
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
Personal services
Business services
Automobile and other repair services .
Amusement and recreation services . . . .
Other services
Nature of business not allocable.
Number of
returns
Business
receipts
Net income
(less
deficit)
dollsn)
West Virginia
147
417
526
359
167
2,971
461
177
505
1,458
(»)
2,808
626
160
240
225
131
3
128
2,051
1,585
466
1,211
254
153
202
270
332
(♦)
20,775
53,654
84,321
58,354
25,967
116,215
75,020
617,921
113,807
515,023
101,550
31,562
61,329
320,582
(-)
155,759
82,941
55,541
21,408
5,992
21,981
85
21,896
50,837
36,781
14,056
127,892
20,147
25,873
23,149
15,876
42,847
(•)
56,071
^393
4,428
2,390
2,038
4,326
1,832
14,629
300
13,869
^1,305
I9O7
2,946
U,135
(•)
24,881
13,332
8,736
1,868
2,728
1,410
15
1,395
10,139
5,439
4,700
5,861
2,834
1,541
304
I9O9
2,091
(•)
Number of
returns
Business
receipts
(Thoiiaand
dollars)
Net income
(less
deficit)
(Thousmid
dollars)
29,793
772
152
3,039
616
2,424
4,504
7,949
2,192
5,710
1,193
426
870
3,220
(«)
8,064
1,950
400
972
578
690
73
617
5,423
3,643
1,780
4,174
696
1,039
651
428
1,360
(*)
4,955,196
84,152
26,860
570,550
166,984
403,566
1,071,812
100,839
2,179,054
614,688
133,496
169,778
895,260
C«)
534,283
248,679
148,283
73,956
26,440
101,185
22,420
78,765
184,419
109,814
74,605
387,535
57,624
124,098
67,729
37,770
100,314
(«)
1M,131
2,102
486
11,173
6,132
5,041
29,570
10,846
19,720
967
3,026
^2,620
18,347
(•)
59,304
38,467
15,163
7,086
16,218
4,789
1,656
3,133
16,048
11,240
4,808
16,821
3,015
10,272
1,640
1,666
228
C)
Number of
returns
Business
receipts
(ThMiaand
dollars)
Net inccme
(less
deficit)
(Ihatisertd
dollars)
3,133
510
(«)
209
119
(•)
(♦)
646
200
446
93
(•)
(»)
995
360
60
C>)
(•)
(•)
(•)
296
285
(•)
140
128
403,630
54,677
(*)
32,449
24,644
(•)
24,629
(•)
147,364
34,660
U2,704
19,877
(•)
(«)
92,125
46,939
31,790
22,587
(♦)
6,499
(•)
(»)
(*)
13,280
4,345
8,935
49,206
16,685
18,581
(•)
11,463
18,434
4,976
(•)
779
528
(»)
^2,826
(•)
3,945
1,064
2,881
1,015
(•)
(«)
1,858
6,864
5,747
2,774
(»)
2,811
(♦)
{«)
(•)
1,307
95
1,212
2,226
(•)
255
636
(*) Estijuate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
^Negative amount.
NOTE : Estimates are rounded and may not add to 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
Law and Terminology
CHANGE m LAW
The major change in tax law affecting the statistics in
this report was the imposition of the 10 percent income
tax surcharge. For corporations, the surcharge was
effective January 1, 1968, and amounted to 10 percent
of the tax bill for calendar year and later returns. For
individuals, the surtax was effective for only the last
three-quarters of the year and thus amounted to 7,5
percent of the year's tax bill.
EXPLANATION OF TERMS
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 1968 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 poli-
cies. Code sections cited are those in effect for 1968.
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
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 in-
come or deductions were excluded from all tables except
the sample count tables in section 7. Proprietorships only
filed business or farm schedules if they had business ac-
tivity, 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.
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.
Agricultural program payments
This income item for farm proprietorships consisted
of: (1) price support payments, diversion payments, and
cost share payments received in cash, (2) amounts paid
by the Department of Agriculture for benefits received
in the form of material such as fertilizer or lime, or in
the form of services, such as grading or the construction
of dams, and (3) Commodity Credit Corporation loans
forfeited or under election.
Amortization
Amortization was a deduction for deferred expenses
written off during the year. Taxpayers were instructed
to include here the amortization ofdeferred research and
experimental expenditures, exploration and development
expenditures, trademark and trade name expenditures,
and, for corporations, certain organizational expendi-
tures. In the corporate area, an attempt was made to
limit the deduction to only these items. In all areas,
249
250
Business Returns/1968 • Law and Terminology
writeoffs of leasehold improvements and of patents, copy-
rights, and other intangibles were included in deprecia-
tion.
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,
Recoveries of bad debts previously deducted by tax-
payers who used the reserve method were netted against
the year's bad debt deduction; recoveries by taxpayers
deducting actual bad debts were included in income.
Business receipts
Business receipts were, in general, gross receipts from
sales and operationsreducedby the cost of returned goods
and allowances. They may have included excise taxes
which were included in the sales price of the product;
some taxpayers reported receipts this way and deducted
the taxes as expenses, while others reported their re-
ceipts after adjustment for any taxes.
For proprietorships, business receipts were all in-
come from the operation of the business, including inci-
dental income from such things as sale of scrap or cash
rebates that corporations and partnerships generally in-
cluded in "other receipts" or "other income." Divi-
dends, interest, rents, royalties, and other investment-
type income were generally not included in the proprie-
torship receipts, though rents or interest that were
actually income from business operations were some-
times included, for example, rents received by real es-
tate operators and interest 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
deducted, 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
property, even if it was the principal source of income.
However, when rent was actually operating income, as, for
example, for hotels, real estate operators, public utilities,
or manufacturers who rented rather thansold 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 insurance 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 sta-
tistics. 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 construc-
tion activities, an arbitrary rule was used for corpora-
tions and partnerships in these industries: if cost 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 adjustments 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 gen-
eral, 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 assets 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 resulted from a loss of busi-
ness property due to fire, storm, theft, or other sudden,
unusual, and unexpected event. This deduction consisted
of losses of cash and, if no part of the loss was covered
by insurance, losses of depreciable and real property and
capital assets. If any partof a lossof depreciable or real
property or capital assets was compensated for by in-
surance, the loss was reportable on schedule D instead
of on this deduction line. For corporations, this item 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.
Business Returns/1968 • Law and Terminology
251
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.
Conservation expenses
This was a deduction item from schedule F consisting
of certain expenditures for soilor water conservation and
the prevention of erosion. These are normally capitalized
expenses which the taxpayer has elected to expense for
tax purposes.
Constructive taxable income from
related foreign corporations
This corporate income statement item resulted from
two provisions of the law requiring corporations to include
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 slock, 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 designated
countries ("developed" countries), it had to include in
its U. S, taxable income the amount of its share of the
foreign taxes paid.
The other provision related to the accumulation of prof-
its 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 U. 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
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 de-
preciation or showed only partial cost of the property.
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 online 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. (See
"Payroll.")
Cost of livestock and products
purchased
This was the cost offarm products purchased for resale
by proprietorship farmers. For farmers using the cash
method of accounting, it was the purchase price of items
sold this year (schedule F, part II, column d). It did not
include the cost of livestock held for draft, breeding, or
dairy purposes, the sales of which were reported on
schedule D. For farmers using the accrual accounting
method, it was the cost of purchased items either resold
or added to inventories (schedule F, part VII, line 4).
Cost of sales and operations
If the receipts of the business included income from the
sale of merchandise, costof goods sold generally included
the direct cost of that merchandise. In this sense it in-
cluded goods purchased for resale (including inventory
change) in trade industries, and raw materials, supplies,
labor, and other direct costs in agriculture, mining, manu-
facturing, 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 part-
nerships, cost of operations generally included labor
costs, supplies, rental of machinery and equipment, and
other direct costs of producing the services. Itis obvious
from the data, however, that many partnerships and most
proprietorships did not report cost of operations as com-
pletely as did corporations.
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 sec-
252
Business Returns/1968 • Law and Terminology
tion under "Merchandise purchased," "Cost of labor,"
"Material and supplies," and "Other costs."
For all t^^pes 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 process-
ing and transferred to the appropriate deduction line.
Transferred were all identifiable amounts of deprecia-
tion, depletion, amortization, taxes, and contributions to
employee 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."
Depletion
Depletion, a deduction allowable for the exhaustion of
natural deposits or timber, could be based on cost, or,
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.
Depreciation
Depreciation deducted as a reasonable allowance for
the exhaustion, wear, and tear, and obsolescence of busi-
ness property was allowable under Code section 167. A
deduction for depreciation was not allowable on inventor-
ies, or land apart from the physical improvements or
developments 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 in-
cluded in the statistics for proprietorships and corpora-
tions but not for partnerships.
Distribution to stockholders
This was the amount of dividends paid to the company's
stockholders out of earnings and profits, generally in cash
but also in stock or, occasionally, in other kinds of prop-
erty. When the corporation did not identify the type of
distribution, it was assumed to have been a cash divi-
dend. These figures include actual distributions made by
small business corpxDrations , but they do not include
amounts of net income taxed through the shareholders but
not actually distributed. Liquidating dividends and other
returns of capital were also excluded.
Dividends
Dividends received from domestic and foreign corpora-
tions were components of corporate income, but generally
not ofpartnership or proprietorship income. All dividends
received by proprietors and dividends which qualified for
exclusion received by partners were reported on their
individual income tax returns.
In a corporate income statement, dividends received
from domestic corporations were distinguished from
those received from foreign corporations. While the full
amount was reported in arriving at net income, most do-
mestic as well as those foreign dividends deemed earned
in the United States (by resident foreign corporations)
were recognized in computing the special deduction from
net income for intercorporate dividends received. Do-
mestic dividends not qualifying for the deduction were
treated as "other receipts."
Gross farm profit
This item is applicable to proprietorships only and ap-
pears only in table 2.3. For cash method farms, this was
gross farm income for the year minus the cost of items
purchased for resale. For accrual method farms, this was
gross farm income minus cost of farm products sold,
which included the cost of purchased products plus or
minus inventory change. Gross farm profit, shown only
in table 2.3, differs considerably from the gross profit
measure used in other tables. The measure of gross
profit from farming in table 2.2 was constructed to obtain
more comparability between farming and other kinds of
businesses. See Cost of sales and operations.
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 (or loss) from other partnerships,
syndicates, etc.
This is the partnership's share of the profits (whether
received or not) or losses of another partnership, except
the partnership's distributive share of another partner-
ship's capital gains or losses.
Income subject to tax
This was the amount of a corporation's income on
which its tax was computed. For most corporations, it
equaled net income minus the sum of operating loss
carryovers from other years and several special deduc-
tions allowed by the IR Code. These special deductions
Business Returns/1968 • Law and Terminology
253
included most of the dividends received from other do-
mestic corporations, a percentage of dividends paid on
some of the preferred stock of some public utility com-
panies, and a percentage of the net income of corpora-
tions organized to conduct trade within the Western
Hemisphere. For some corporations, such as those
taxed only on their capital gains, life or mutual insur-
ance companies, or some financial institutions, income
subject to tax was computed on different bases and is not
directly related to the figure shown in the tables for net
income.
Almost all small business corporations were not taxable
as corporations and therefore had no ' 'income subject to
tax."
Companies) 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 treated as a sepa-
rate business entity and assigned a separate code. For
partnerships, each active partnership that filed a return
was coded. For corporations, the entitj' 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 activiD.' account-
ing for the largest share of receipts on the return.
Income tax
The income tax shown in proprietorship table 2.9 was
the proprietors' total income tax liability for the year
(including the surcharge), after being reduced by any
such credits as for investment, retirement income, or
foreign taxes paid. The liability was based on the pro-
prietors' income from all sources, not just his business
profits. The income tax figure does not include the Social
Security self-employment tax.
The income tax figure shown for corporations was total
tax liability, including the surcharge and any tax from
recomputing prior year investment credit, before reduc-
tion for foreign tax or investment credit. This was the
equivalent of the sum of lines 5(a), 5(b), and 11, schedule
J, page 3, of the 1968 Form 1120.
The tax from recomputing prior year investment credit
resulted when a taxpayer disposed of depreciable property
on which he had previously taken an investment credit
before its allotted life had passed. A proportionate
amount of the credit previously deducted from tax had
to be added back to tax in the year of disposition. This
could occur even on a return showing a net deficit, so not
all "income tax" in tables 5.2 and 5.3 is associated with
returns with net income.
The income tax figures in this report are generally
the liability as reported on returns at the time of filing.
Any adjustments resulting from audit, carrybacks of
credits, and other events occurring after filing are not
reflected.
Industry classification
The industry classes in this report are basically those
of the Office of Management and Budget's Standard In-
dustrial Classification (SIC) Manuals, modified where
necessary to fit the information available from tax re-
turns for identif^'ing industries. In the unincorporated
area, where the single -establishment business is the
rule, the industry classes were based on the 1967 Estab-
lishment SIC system. For corporations, the 1963 Enter-
prise 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 percentage of the company's total receipts. For
most industries, the code assigned corresponded to either
the two-, three-, orfour-digitlevel of classification in the
corresponding SIC system. A few corporate industries
in the finance area (such as Small Business Investment
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 on Government obligations
Interest received on Government obligations was iden-
tified separately only for corporations. Amounts paid by
the United States or its instrumentalities on or after
March 1, 1941, were wholly taxable.
Interest on obligations of a State, United States pos-
session, or their political subdivisions or of the District
of Columbia was wholly tax-exempt.
Interest, other
Other interest consisted of amounts received by cor-
porations on loans, notes, mortgages, bonds, bank depos-
its, and corporate bonds less amortizable bond premium.
Interest paid
Interest paid in connection with business indebtedness
was deductible as an ordinary and necessary business
expense. Included in the statistics was interest paid on
deposits and withdrawable shares by banking and savings
institutions. 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
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.
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.
254
Business Returns/1968 • Law and Terminology
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 III, 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, sched-
ule A, of Form 1065. For farmers, the sources were on
schedule F, column (d), part II, page l,for farmers using
the cash accounting method, and line 4, part VII, page 2,
for farmers using the accrual accounting method.
Net farm profit (or loss), partnership returns
Net farm profit is shown in the partnership tables as an
item of income, and net farm loss is shown as a deduction,
for those partnerships not reporting the detail of income
and expenses from farming. If a schedule F,Form 1040,
was attached supporting the amount reported on line 9,
the components were combined during statistical process-
ing with the equivalent income and deduction items shown
on Form 1065. For example, "rent of farm or pasture"
was combined with the deduction item, "Rents paid."
If no supporting schedule was attached, the net amounts
were shown as net farm profit or loss.
Net gain (or loss), noncapital assets
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)
This term is used in the corporation tables to mean
the difference between gross taxable receipts and the
sum of cost of sales and operations and other business
deductions allowable for tax purposes. Gross taxable re-
ceipts includes business receipts, taxable investment in-
come, and certain foreign income only constructively
received; it does not include tax-exempt interest. It is
the inclusion of constructive foreign income and the ex-
clusion of State and local government interest that causes
"Net income" to differ from the item, "Total receipts
less total deductions." The figure includes the net in-
come or deficit of small business corporations.
For the ways in which "Net income" differs from
"Income subject to tax," see that item in these explana-
tions of terms.
As discussed under "Net profit," below, the concept of
net income for corporations is not strictly comparable
with the concepts of net profit for proprietorships and
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 cor-
porate 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. Un-
like corporations, the deductions for partnerships ex-
cluded both contributions or gifts and additional first-
year depreciation.
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 or-
ganization. Three differences are: (1) investment income
is reflected in the partnership net profit but not in the
proprietorship net profit, (2) salaries paid to the owner(s)
are a business deduction for partnerships but not for pro-
prietorships, 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.
Net worth
The net worth of small business corporations, shown in
this report in table 4.6, was the net sum of capital stock,
paid-in or capital surplus, retained earnings (appropri-
ated and unappropriated), shareholders' undistributed
taxable income, and less cost of treasury stock. Capital
stock and paid-in capital surplus were the amounts con-
tributed by the shareholders or by dealings in the com-
pany's stock, and retained earnings and shareholders un-
distributed taxable income were amounts contributed by
the accumulated profits and losses of the company's
business operations. Treasury stock (a rare item for
small business corporations) represented the cost of
the company's stock which it had repurchased and held.
Nonqualifying dividends received
This investment-type income for partnerships repre-
sented certain corporate dividends which were includible
Business Returns/1968 • Law and Terminology
255
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 rep-
resented the number of active businesses operated as
proprietorships by individuals, the number of active
partnerships, and the number of active small business
corporations. For corporations thenumber of businesses
represents the number of active corporation returns filed,
including those filed on Form 1120S for small business
corporations. This total slightly understates the total
number of corporations to the extent that subsidiary cor-
porations were included in a consolidated return filed by
a parent corporation.
Number of proprietorships was based on the number of
schedules C and F filed with the income tax return. Form
1040, of the proprietor. In a number of instances, when
proprietors submitted (with their Form 1040) multiple
schedules covering the activities of more than one busi-
ness, each of these schedules was counted separately.
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 sched-
ule C, Form 1040. For farmers, the amount was com-
puted 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, in-
surance, rent of farm or pasture, retirement plans,
amortization, and depletion. If inventories, purchases,
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 sell-
ing expenses; bonuses; delivery, freight, and shipping
expenses. 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 in-
cluded commissions, insurance, and legal and profes-
sional fees. For proprietorships the last three were
shown as specific deductions.
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 income from annuities and insurance proceeds. It
excluded items such as capital gains or losses and quali-
fying dividends, which by law are not considered income
of the partnership.
For proprietorships, this term is used in only one table
(table 2.9), where it is used to describe the difference
between adjusted gross income and business income.
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'sownbonds; recoveries of losses
and bad debts previously claimed for tax purposes; re-
funds for cancellation of contracts; income from sales of
scrap, salvage, or waste; and dividends from domestic
corporations 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 part-
nership net profit (or loss).
Payroll
Payroll, shown in this report for proprietorships and
partnerships, was the sum of cost of labor reported in
cost of sales and operations plus salaries and wages
reported as a business deduction. Various kinds of con-
tract labor not actually representing payroll, such as
janitorial or secretarial services, were also included.
Payments to owners or partners were excluded.
Amounts of payroll were frequently included by tax-
payers in other deduction items, such as commissions,
legal and professional fees, repairs, or other deductions.
Because of the difficulty of identifying such amounts, they
were shown in these tables as reported by the taxpayer.
Thus the amount shown for payroll is probably under-
stated.
Other employee benefit plans
Other employee benefit plans to which corporations
contributed were deductible to the extent of their con-
tributions under Code section 162 and comprised em-
ployee death plans, health or accident and sickness plans,
and other welfare plans. The statistics for this item in-
clude any identifiable amounts reported as a cost of sales
or operations.
Excluded were deductions claimed for contributions to
pension plans and certain other deferred compensation
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 pro-
prietors was determined by the number of individual
income tax returns. Form 1040, filed by such owners.
256
Purchases
(See Merchandise purchased.)
Business Returns/1968 • Law and Terminology
as depletion and taxes, were not deducted directly from
the income but were reported among the specific deduc-
tion items.
Rent of farm, pasture
This deduction found in column 2 of part III of sched-
ule F includes only rent paid in cash. The value of the
crops paid by a tenant farmer to his landlord as rent is
not included.
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 connec-
tion with rent paid were included in their respective
deduction 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
operations was transferred to this deduction item.
Rental of machinery and eauipment was, if identifiable,
shown as cost of sales and operations or other deduc-
tions.
Rents received
Rents received for the use or occupancy of property
consisted of the gross amounts. Depreciation, repairs,
interest, taxes, and other expenses, which were deduc-
tible from gross rents, were included in their respective
deduction items. For those manufacturing, public utility,
and service corporations which frequently leased, rather
than sold, their products, the rental income so derived
was included in business receipts, as was the rental
income 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
prolong its life, or expenditures for restoring or re-
placing 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 sec-
tion 404,
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
mineral rights. Expenses related to this income, such
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,"
Sale of livestock, crops,
products during year
and
This item included all the income of farm proprietor-
ships except payments from the U.S. Department of Agri-
culture (see "Agricultural program payments"). It con-
sisted primarily of the sales price of farm products
raised or purchased for sale, but it also included such
incidental income as payments for machine work, patron-
age dividends from co-operatives, and the like.
For farmers using the cash method of accounting, this
item included the sales price of livestock and other items
purchased for resale (schedule F, part II, total of column
C), the amount received for sales of raised products
(schedule F, part I, total of columns 1 and 2), and all
of the other farm income in schedule F, part I, column
3, except agricultural program payments. It did not in-
clude amounts received from the sales of livestock held
for draft, breeding, or dairy purposes; these sales were
reported on schedule D, not schedule F.
For farmers using the accrual method of accounting,
this item generally included all sales during the year,
all other income except agricultural program payments,
and the increase in the value of inventories allowed ac-
crual method farmers (schedule F, part VII, lines 1(b),
1(d), 1(e), and any excess of line 1(a) over line 3). Sales
of livestock held for draft, breeding, or dairy purposes
and not included in inventory were not included in this
item but were reported on schedule D.
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 recomput-
ing prior-year investment credit also may have been
reported on the individual income tax return of the pro-
prietor, 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
Business Returns/1968 • Law and Terminology
257
table 2.12 of this report. For most Individuals, it was
the base to which the individual income tax rates were
applied, 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; unemploy-
ment insurance taxes; import and tariff duties; and
business, license, and privilege taxes. Income and prof-
its taxes paid to foreign countries or United States pos-
sessions 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 in-
cluded 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 deple-
tion, and by the reserve for bad debts. When these re-
serves were reported as liabilities, they were treated as
reductions from the asset accounts to which they related
and the totals of assets and liabilities were adjusted
accordingly.
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 ordi-
nary and necessary business deductions from gross in-
come. In addition, for both partnerships and corporations,
total deductions also included expenses connected with in-
vestment income, other income (or other receipts) and
net loss from sales of noncapital assets. Total deduc-
tions 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 inter-
est, rents, royalties, nonqualifying dividends, net gain
from sale or exchange of noncapital assets, income
from farms and other partnerships, and other income.
For purposes of this report, total receipts did not re-
flect 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 as-
sets. It also included nontaxable interest, but excluded
all other nontaxable income recognized by the corporation.
Section
Sample Design and
Limitations
CONTENTS
Description of the samples, 259
Data source and return type, 259
Selection of the sample, 259
Description of strata, 260
Method of estimation, 260
Limitations of the data, 261
Sampling variability, 261
Other sampling limitations, 262
Response and other nonsampling errors, 262
Text tables
7A Proprietorships: Number of Form 1040 returns in the population, in the
sample, and prescribed and achieved sampling rates, by sample
stratum, 1968, 260
7B Partnerships: Number of Fonri 1065 returns in the population, in the
sample, and prescribed and achieved sampling rates, 1968, 260
7C Number of corporation returns in the population, in the sample, and
prescribed and achieved sampling rates, 1968, 261
7D Proprietorships: Relative sampling variability at the one standard
deviation level of estimated number of returns, 1968, 261
7E Partnerships: Relative sampling variability at the one standard
deviation level of estimated number of returns, 19S8, 261
7F Corporations: Relative sampling variability at the one standard
deviation level of estimated number of returns, 1968, 262
Basic tables
7.1 Proprietorships: Relative sampling variability at the one standard
deviation level of selected estimates, by industry, 263
7.2 Partnerships: Relative sampling variability at the one standard
deviation level of selected estimates, by industry, 266
DESCRIPTION OF THE SAMPLES
Data Source and Return Type
The data presented in this report for 1968 are based on
stratified samples, selected before audit, of the following
returns: (1) Form 1040, Individual Income Tax Returns
for proprietorship data; (2) Form 1065, Partnership Re-
turns of Income; and (3) Form 1120, Corporation Income
Tax Returns, and Form 1120S, Small Business Corpora-
tion Income Tax Returns.
Selection of the Sample
The return characteristics used for stratifying and
selecting the samples were as follows: (1) Form 1040
Proprietorships, size of adjusted gross income, largest
259
260
Business Returns/1968 • Sample Design and Limitations
income source, and total business receipts; (2) Form
1065, Partnerships, size of gross receipts and total in-
come; and (3) Form 1120 and Form 1 120S, Corporations,
size of total assets and net income/deficit.
For each type return, a sample was selected from its
respective stratified population. The Social Security
Number ending digits were used to designate the Form
1040 sample and the Employer Identification Number
ending digits were used to select the Form 1065, Form
1120, and Form 1120S samples.
Description of Strata
For proprietorships. Form 1040, a return sampled at
a rate of 1.00 had adjusted gross income (AGI) or largest
source of income (LSI) of $200,000 and over or had total
business receipts (BR) of $1,000,000 and over. Returns
which had AGI or LSI less than $200,000 aw/ BR less than
$1,000,000 were sampled at rates less than 1,00. Table
7A shows number of returns in the population, in the
sample, and prescribed and achieved sampling rates for
all strata.
After sample selection, some returns were reclassi-
fied between business and non-business categories. In the
Table 7A.— PROPRIETORSHIPS: NUMBER OF FORM 1040 RETURNS IN THE
POPULATION, IN THE SAMPLE, AND PRESCRIBED AND ACHIEVED SAMPLING
RATES, BY SAMPLE STRATUM, 1968
11 umber of
ret,arns
Sampling rates
Number of
bus iness
returns^
Population
Sample
Pre-
scribed
Achieved
Sample
Popula-
tion''
(1)
(2)
13)
■4)
'i- )
^■^)
Total
56,688,351
233,477
-
-
■»,044
8,490,377
Form 104.0, nonbusiness, total
^7, 885, 283
133,137
-
-
9-2
148,464
Adjusted gross income or
largest source of income
class —
Under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200 000 or more
31,787,128
10,760,731
3,258,547
1,822,389
199,686
42,581
14,221
8,781,881
28,882
21,656
19,4eA
14,599
17,808
16,507
14,221
105,086
.0009
.0020
.0060
.0080
.0900
.4000
1.0000
.0009
.0020
.0060
.0080
.0892
.3877
1.0000
89
48
80
87
137
215
316
98,053
97,953
23,851
13,393
10,860
1,536
555
316
8,341,204
Form 1040, business, total
Adjusted
gross
income
or lEU'gest and
source of business
income— receipts —
(Classes in thousand dDllars)
Under 10 Under 20
4,731,129
14,076
.0030
.0030
13,228
(,446,063
10 under 15- Under 50
Under 10 20 under 50
(2,026,457
12,131
.0060
.0060
11,725
1,958,661
15 under 20. Under 100
Under 15 50 under 100
1 904,898
11,741
■ 013O
.0128
11,328
873,049
20 under 30. Under 250
Under 20 100 under 250. . .
) 638,791
12,141
.0190
.0190
11,708
615,958
30 under 50. Under 500
under 30 250 under 500. . .
I 308,970
13,770
.0450
.0446
12,990
291,496
50 under 100 Under 750
Under 50 500 under 750. - .
j 129,195
12,867
.1000
.0996
11,767
118,141
100 under 200 Under 1,000
Under lOO-..- 750 under 1,000.
) 27,781
13,700
.5000
.4931
12,164
24,693
200 or more - . Any amount
Under 200 1,000 or more...
) 14,660
14,660
1-0000
1.0000
13,143
13,143
Form 1040, prior year delinquent.
21,187
254
19
709
Adjusted gross income class —
Under $50 000
21,115
72
182
72
.0100
1.0000
.0086
1.0000
6
13
696
13
^Data in columns (5) ajid (6j 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 reclassi-
fied as business returns .
^Estimated ty multiplying the number of business returns, column (5) by the weight
obtained by dividing the total number of returns in the population, column (1), t^
the number of returns in the sample, column (2).
non-business class, those sample returns in column (5)
were reclassified to business. Under the business class,
the difference between column (2) and column (5), col.
(2) - col. (5), represents sample returns reclassified as
nonbusiness.
For partnerships. Form 1065, a return was sampled at a
rate of l.OOif gross receipts or total income was $500,000
and over. The population data in table 7B include duplicate
returns received when more than one partner filed for the
same partnership. Most duplicates were concentrated in
the category defined by gross receipts and total income
each under $200,000. Duplicate returns were excluded
from tabulations, as were inactives, which reported no
income and deduction items. The number of returns in the
population and in the sample, along with prescribed and
achieved sampling rates, are shown in table 7B.
The following corporation returns were selected at a
rate of 1.00:
1. Forms 1120 and Form 11 20 Specials (consolidated
returns, personal holding company returns, and returns
of unincorporated businesses filing as corporations) with
total assets of $10,000,000 or more;
2. Forms 1120 (other than Specials) with net income
or deficit of $1,000,000 or more;
3. Form 1120 Specials filed in the Aberdeen, Albu-
querque, Anchorage, Boise, Cheyenne, Fargo, Helena, and
Reno District Offices;
4. Forms 1120S with total assets of $1,000,000 or
more;
5. all Forms 1120F, 1120L, and 1120M, regardless
of assets or income.
Inactive corporation returns were counted as part of
the sample and population, but were excluded from the
tabulations. In table 7C, the number of returns in the
population and in the sample are shown for each stratum,
along with the prescribed and achieved sampling rates.
Method of Estimation
The total number of returns per stratum was obtained
from computer and manual counts of returns processed
in the IRS Regional Service Centers, To obtain a sample
for each type return, prescribed sampling rates were
used for each stratum. Sampling rates are shown in
tables 7A-7C.
For Proprietorships and Partnerships, actual weights,
rounded to two decimal places, were obtained by dividing
the number of returns in each population stratum by the
sample count for that stratum. In the estimation proced-
ure, actual weights were used to derive integer weighting
Table 7B.— PARTNERSHIPS: NUMBER OF FORM 1065 RETURNS IN THE
POPULATION, IN THE SAMPLE, AND PRESCRIBED AND ACHIEVED SAMPLING
RATES, 1968
Homber of returns
Sampling rates
Sample stratum
Population^
Sample
Pre-
scribed
Achieved
(1)
(2)
(3)
(4)
964,865
890,962
51,324
22,579
67,757
35,118
10,060
22,579
.OiOO
.2000
1.0000
Small (groas receipts and total income each
Medium (gross receipts and total income each
under $500,000 but at least one $200,000
Large (gross receipts or total income
$500,000 or more)
1.0000
^Includes dupUcates, most of which are concentrated in the small category-
Business Returns/1968 • Sample Design and Limitations
261
Table 7C.— NUMBER OF CORPORATION RETURNS IN THE POPULATION, IN THE
SAMPLE, AND PRESCRIBED AND ACHIEVED SAMPLING RATES, 1968
IVpe of return arid stratum
Forms 1120 and 1120 Special . total
Total assets and
Net income/deficit
(Classes in thousand
dollars)
Under 50
50 under 100
Under 50
Under 50
25 under 50
100 under 250
Under 100
50 under 100
250 under 500
100 under 250
Under 500
250 under 500
500 under 1,000
Under 500
1,000 under 5,000..
Under 1,000
Under 750
500 under 750
5,000 under 10,000.
Under 5,000
Under 1,000
750 under 1,000
10,000 or more
Under 10,000
1,000 or iDore
Special, Form 1120:
Under 10,000
Any amount
Form 1120, manually sampled, total ^
Total assets
Total assets not reoo
rted
Under 100 (PYD^ and overpaid under 1,000).
100 under 1, 000
1,000 under 10,000
10,000 or more (PYD^ and overpaid 10,000
or more )
Form 1120S, total.
Total assets
Under 1,000^
Under 1,000"^
1, 000 or raore . . .
iber of returns
(1)
1,403,140
1,266,127
529,108
189,318
235,521
126,036
70,395
56,462
7,602
'23,181
28,304
137,013
10,808
73,170
46,920
4,069
2,046
223,001
205,972
15,241
1,788
Sample
(2)
105,480
99,449
91,028
10,769
5,846
12,13.8
7,829
5,156
17,005
3,929
23,181
5,195
8,421
1,730
2,862
1,514
3,840
403
1,788
Sampling rates
Pre-
scribed
(3)
.0200
.0300
.0500
.0600
.0700
.3000
.4000
1.0000
.0200
.0200
.0200
.0600
.4000
.0200
.0200
1.0000
(4)
.0204
.0309
.0515
.0621
.0732
.3012
.5036
1.0000
.1835
.0249
.0236
.0610
.3721
.0186
.0264
1.0000
^Includes Form 1120 Specials selected at a rate of 1.00 (see text) and i
1120F, 1120L, and lUOS-
^PYD - Prior Year Delinquent.
^Returns computer sampled.
^Returns manually sampled.
factors that were applied to sample returns. For ex-
ample, the actual weight of proprietorships with adjusted
gross income or largest source of income $30,000 under
$50,000 and business receipts under $500,000 was 22.44.
Therefore 44% of the sample returns in this stratum re-
ceived an integer weight of 23, and 56%, an integer weight
of 22. With this procedure of integer weighting, all fre-
quencies in tables of this report add to their respective
totals. Dollar amounts also add to their totals as a result
of specially designed computer procedures conducted at a
later stage of statistical processing.
For corporations, actual weights, rounded to two deci-
mal places were used for weighting sample returns and
were obtained by dividing each stratum population by the
sample count for that stratum. For returns with total
assets $50,000 under $100,000 and net income/deficit
under $50,000, for example, the actual weight was 32.38.
Therefore, each sample return in this stratum received
a weight of 32.38. The frequencies and amounts estimated
by this method do not necessarily add to their respective
totals.
Differences between the prescribed and achieved sam-
pling rates occurred for the following reasons:
(1) Not all returns designated for the sample were
found, even after foUowup;
(2) Ending digits of Social Security Numbers or Em-
ployer Identification Numbers used for selection of the
sample were not distributed equally throughout each re-
gion of the U. S.; and
(3) If the characteristics of the return varied con-
siderably from the criteria of the assigned sampling
group, then the return was reassigned to another sample
class; however, none of the returns was reassigned to a
sample group with a larger weight than that in which it
originally fell.
LIMITATIONS OF THE DATA
Sampling Variability
The relative sampling variability (RSV) is the standard
deviation of the estimate expressed as a percent of the
estimate. The standard deviation when added to and sub-
tracted from the estimate provides the computed upper
and lower limits within which approximately two out of
three estimates derived from similarly selected samples
would be expected to fall. Relative sampling variabilities
Table 7D.— PROPRIETORSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE
STANDARD DEVIATION LEVEL OF ESTIMATED NUMBER OF RETURNS, 1968
Estimated number
of returns
100. . .
500. . .
1,000.
2,000.
5,000.
10,000..
15,000.,
20,000..
25,000..
50,000.,
100,000
250,000
500,000
1,000,000..
5,000,000..
10,000,000.
Returns with adjusted gross income or deficit
Under
$10,000
(1)
$10,000
under
$15,000
(2)
$15,000
under
$20,000
(3)
$20,000
under
$30,000
(4)
$30,000
under
$50,000
(5)
$50,000
under
$100,000
(6)
$100,000
under
$200,000
(7)
$200,000
or more
(8)
fP.,
{')
(')
n
(')
33.2
27.1
14.8
10.5
6.6
4.7
3.3
1.5
1.0
31.5
22.3
18.2
15.7
14.1
10.0
7.0
4.5
3.1
2.2
1.0
0.7
(')
28.8
13.2
12.9
10.5
9.1
8.2
5.8
4.1
2.6
1.8
1.3
0.6
(M
(')
(')
35.2
24.9
15.7
11.1
9.1
7.9
7.0
5.0
3.5
2.2
1.6
1.1
0.5
(^)
(')
(1)
35.2
24.9
15.7
11.1
9.1
7.9
7.0
5.0
3.5
2.2
1.6
1.1
0.5
(^)
32.0
14.3
10.1
7.1
4.5
3.2
2.6
2.3
2.0
1.4
1.0
0.6
^V
(^)
(^)
(=)
4.0
2.8
1.8
1.3
1.0
0.9
0.8
(^)
^V
(^)
i')
(=)
i')
(')
■H a,
too small to yield reliable estimates of sampling variability.
^Not applicable.
Table 7E. —PARTNERSHIPS; RELATIVE SAMPLING VARIABILITY AT THE ONE
STANDARD DEVIATION LEVEL OF ESTIMATED NUMBER OF RETURNS, 1968
Estimated number of returns
300
400
600
800
1,000
2,000
4,000
6,000
8,000
10,000
20,000
40,000
50,000
75,000
100,000
200,000
300,000
500,000
600,000
700,000
800,000
900,000
950,000
^Not applicable
Returns with size of gross receipts
Under
$200,000
(1)
$200,000
under
$500,000
(2)
$500,000
or more
(3)
28.3
24.5
20.0
17.3
15.5
11.0
7.7
6.3
2.2
1.8
1.5
1.1
0.9
0.7
0.6
0.6
0.5
0.5
0.5
7.1
6.3
4.5
3.2
1.4
1.0
0.9
262
Business Returns/1968 • Sample Design and Limitations
Table 7r. —CORPORATIONS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL OF ESTIMATED NUMBER OF RETURNS, 1968
Returns with size of total assets
Estimated number of returns
Under $50,000
and not
reported
$50,000
under
$100,000
$100,000
under
$250,000
$250,000
under
$500,000
$500,000
under
$1,000,000
$1,000,000
iirider
$5,000,000
$5,000,000
under
$10,000,000
$10,000,000
or more
100. . .
200...
300. . .
500...
1,000.
2,000.
3,000.
4,000.
5,000.,
6,000.
7,000...
10,000.
15,000.
20,000.
25,000.
30,000..
40,000..
50,000..
75,000..
100,000.
200,000....
300,000
500,000....
1,000,000.
1,500,000.
(1)
31.3
22.1
15.7
12.8
11.1
9.9
9.0
8.4
7.0
5.7
4.9
4.4
4.0
3.5
3.1
2.6
2.2
1.6
1.3
1.0
0.7
0.6
(2)
(3)
(4)
(5)
(6)
0)
25.4
18.0
12.7
10.4
9.0
8.0
7.3
6.8
5.7
4.6
4.0
3.6
3.3
2.8
2.5
2.1
1.8
(1)
(-)
19.5
13.8
9.7
8.0
6.9
6.2
5.6
5.2
4.4
3.6
3.1
2.5
2.2
1.9
1.6
1.4
1.0
0.8
(')
28.0
22.9
17.7
12.5
8.9
7.2
6.3
5.6
5.1
4.7
4.0
3.2
2.8
2.3
2.0
1.8
1.4
1.2
CM
25.8
21.0
16.3
11.5
8.2
6.7
5.8
5.2
4.7
4.4
3.6
3.0
2.6
2.1
1.8
1.6
1.3
1.1
(M
(')
15.3
10.8
3.4
2.8
2.4
2.2
2.0
1.8
1.5
1.2
1.1
0.9
0.8
0.7
0.6
(7)
12.2
8.7
7.1
5.5
3.9
2.7
2.2
1.9
1.7
1.6
1.5
1.2
')
')
')
')
')
(8)
■H rH
^Sajnple too small to yield reliable estimates of sampling variability.
^Not applicable, since the estimated number of returns is greater than population estimates.
of selected estimates for proprietorships and partner-
ships are shown in tables 7.1 and 7,2.
"Upper limit" relative sampling variability estimates
based on a special formula are shown in tables 7D, 7E,
and 7F for frequency estimates in general. For estimates
whose RSV's were not computed, tables 7D, 7E, and 7F
can be used to obtain some measure of variability for
estimated frequencies of the proprietorship, partner-
ship, and corporation returns respectively. However, the
percentages shown in these tables are generally higher
than those that would have resulted had the required
formulas been used.
The following illustrates the use of table 7E (tables 7D
and 7F are used similarly): for a given cell of a partner-
ship table, if 6,000 were the estimated number of returns
with gross receipts $200,000 under $500,000 then the rela-
tive sampling variability would be expected to be less than
2.6 percent.
The first column of each table may be used for fre-
quency estimates which are not classified by the criteria
which were used in stratifying the samples. For example,
if 6,000 were the estimated number of partnership returns
where industry and not gross receipts was the classifier,
then the RSV of the estimate would be expected to be less
than 6.3 percent.
Frequencies and associated amounts that contained ex-
cessive sampling variability were deleted from the tables
and footnoted. However, the data were included in the
appropriate totals.
Other Sampling Limitations
The presence of a dash instead of a frequency or amount
in a cell of a table indicates either of the following:
(1) if returns were sampled at the 100%rate, then no
returns had the particular characteristics: or
(2) if returns were sampled at a rate less than 100%,
then either no returns in the population had the character-
istic or the characteristic was so rare that it did not
appear on any sample returns.
Response and Other Nonsampling Errors
In transcribing and tabulating the information from the
returns in the sample, additional checks were imposed to
improve the quality of the resulting estimates. Returns
which showed data in accompanying schedules but not on
appropriate return lines, and returns with other obvious
errors were edited and recording errors amended.
Quality of the basic data abstracted at the processing
centers was controlled by means of continuous sampling
verification system. In order to provide measures of ac-
curacy of the statistical processing and secure greater
consistency among the processing centers, a subsample
of the returns and abstract sheets was independently re-
processed in the Statistics Division. Data generated under
this program were utilized to clarify the editing instruc-
tions and to inform the processing centers of the findings.
Prior to tabulating, numerous tests for consistency were
applied using an electronic computer, to assure that
proper balance and relationship between return items
were maintained.
Finally, prior to publication, all statistics and tables
were reviewed for accuracy and reasonableness, in light
of provisions of tax law, taxpayer reporting variations and
limitations, economic conditions, comparability with
other statistical series, and statistical techniques used in
data processing.
However, the controls maintained over the selection of
the sample returns, the processing of the source data, and
the review of the statistics did not completely eliminate
the possibility of error. Also, practical operating con-
siderations necessitated allowance of reasonable toler-
ances in the statistical processing of the data.
Business Returns/1968 • Sample Design and Limitations
Table 7. 1 —PROPRIETORSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL OF SELECTED ESTIMATES, BY INDUSTRY
263
Industry
Busin
^Eses
Business
receipts
Deprec
ation
Net profit Uess loss)
Relative
Relative
Relative
Relative
Number
sampling
Amount
sampling
Amount
sampling
Amount
sampling
variability
(Thousand
variability
(Thousand
variability
(Thoutm^d
variability
(Ptfcat)
ebllera)
(Feretnt)
ikillars}
f Percent J
dollars)
(Tarcant)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
9,2la,613
0.12
222,105,222
,0.41
9,050,068
0.64
31,870,535
0.42
3,205,683
0.73
37,361,795
1.42
4,275,452
1.12
3,545,128
2.37
3,042,564
0.76
35,017,457
1.49
4,126,359
1.15
3,124,849
2.59
1,200,523
1.45
10,980,912
1.90
1,586,896
2.04
1,705,047
3.13
139,942
4.04
1,907,232
4.83
181,816
4.72
136,371
13.64
1,470,833
1.22
21,143,282
2.26
2,191,645
1.62
1,431,896
4.25
57,303
6.11
215,539
10.93
48,926
3.29
^103, 018
9.59
173,963
3.71
770,442
7.23
117,076
6.10
145,447
33.99
118,496
4.65
2,013,333
5.12
112,075
5.88
362,844
6.40
18,777
11.17
461,492
9.48
34,565
13.34
43,131
19.28
14,520
10.28
479,953
8.30
22,272
10.37
176,720
8.12
31,825
9.07
504,013
13.77
21,001
9.14
1.')
(')
51,492
7.52
565,197
8.52
32,317
10.17
145,507
9.22
(.'■)
( = )
(=)
{')
(=)
(')
(^)
(^)
9,382
15.81
94,523
21.68
9,249
27.13
(")
(')
35,241
9.27
236,432
11.81
27,769
12.49
45,876
19.06
43,488
5.77
1,219,963
4.82
113,096
6.52
'73', 873
16.41
1,680
32.50
(.')
(=)
(=)
(")
(')
(')
(')
( = )
31,773
23.97
4,629
29.53
h)
h)
35,738
6.08
966,444
4.95
90,272
5.90
179,338
13.30
5,280
20.59
160,953
17.14
20,607
24.57
(^)
( = )
663,301
1.87
19,333,730
1.64
546,404
2.74
2,336,567
2.00
123,540
3.80
8,169,018
2.69
135,763
4.37
688,357
3.94
105,938
4.08
7,118,354
2.94
107,601
5.43
597,819
4.17
9,905
13.28
624,026
8.50
43,946
11.52
54,8(»
14.53
7,697
16.97
426,638
9.91
34,216
13.78
35,734
20.42
517,548
2.20
10,712,415
2.14
34^,601
3.41
2,114,898
2.38
53,997
5.99
2,284,017
4.90
53,708
6.40
331,435
5.70
106,932
5.23
1,193,473
5.83
26,838
3.19
358,603
5.92
40, 693
7.42
1,201,419
6.68
20,373
7.90
205,526
7.32
44,251
7.36
1,300,527
6.61
26,683
8.09
223,474
7.30
153,930
4.42
1,605,091
5.23
37,910
7.06
483,289
5.35
25,923
9.66
745,980
3.35
16,024
10.33
134,062
9.37
10,347
13.61
463,823
10.63
13,227
14.42
59,600
14.18
8,099
17.63
190,701
16.33
10,751
20.33
28,433
22.04
73,376
5.38
1,727,384
5.25
138,537
7.12
290,426
6.64
22,213
10.44
452,347
10.29
16,040
15.44
83,312
12.29
172,333
3.43
6,672,726
2.66
279,170
3.95
757,474
3.88
9,075
14.24
969,542
7.03
22,251
10.04
38,677
13.34
(.')
(^)
64,141
22.34
(')
( = )
10,377
26.33
7,208
16.09
519,775
9.95
6,619
15.07
47,132
15.01
45,947
7.23
1,485,927
5.87
103,796
7.86
139,023
9.17
7,511
17.19
264,026
14.31
7,415
16.96
30,601
13.16
30,141
8.07
808,679
7.68
37,074
9.34
130,697
10.03
3,029
25.42
124,092
19.47
3,602
25.27
14,696
25.63
(.')
(.')
51,855
29.82
( = )
(^)
8,977
27.78
8,501
13.90
346,114
12.42
22,021
15.75
37,647
16.97
1,561
34.66
113,419
19.18
3,074
29.79
( = )
( = )
8,781
14.76
361,422
10.96
11,765
13.76
51,276
13.35
18,780
9.37
769,230
7.66
33,715
9.82
135,200
8.86
2,487
26.70
94,402
20.25
C^)
(')
10,109
27.91
3,513
24.82
132,765
19.06
3,063
22.38
(^)
(^)
20,771
10.15
508,236
9.16
12,675
13.02
85,798
11.72
2,277
27.40
59,101
24.54
C^)
(^)
( = )
( = )
285,910
2.96
6,174,955
2.73
607,306
3.60
925,253
3.94
53,010
7.66
430,863
3.70
45,682
9.97
131,860
10.09
31,993
10.50
226,013
11.66
15,976
14.53
75,140
14.25
21,017
10.98
254,855
12.76
29,706
13.19
56,720
13.98
197,601
3.54
4,703,755
3.22
488,860
4.07
654,111
4.65
194,216
3.58
4,521,509
3.29
483,613
4.10
637,255
4.73
3,385
21.83
182,246
15.99
5,247
20.06
16,856
25.30
7,965
15.62
169,142
16.60
22,546
23.32
26,464
25.50
4,048
20.21
79,495
21.68
13,233
29.46
(")
(")
(')
(')
(')
(=)
(=)
(^)
(^)
(^)
7,517
15.94
393,120
9.69
5,094
20.14
33,920
20.25
(.')
(^)
70,330
26.15
(^)
<.')
12,968
34.06
4,461
19.12
222,644
14.32
2,597
28.77
18,419
27.09
( = )
(')
105,146
11.03
972
34.58
( = )
(^)
2,024
29.99
66,169
21.33
3,821
23.33
12,669
31.04
13,741
13.32
277,017
12.73
28,063
15.76
70,142
14.01
1,909,640
0.89
106,836,227
0.76
1,356,218
1.12
7,644,409
0.99
263,392
2.53
20,432,U3
1.56
233,568
2.71
1,795,988
2.30
13,904
10.65
1,074,227
6.91
10,804
11.20
92,501
9.14
5,260
16.35
252,249
14.00
3,920
20.70
40,720
15.41
11,330
12.13
465,081
8.75
5,237
16.23
91,344
10.86
42,070
5.92
4,782,051
3.21
41,173
5.45
249,350
5.58
16,574
10.40
3,551,951
3.31
24,092
9.20
60,761
12.13
5,873
16.14
380,535
11.25
4,132
18.10
51,877
13.61
5,277
16.30
363,577
U.90
4,748
17.79
54,700
13.55
23,683
3.03
1,401,750
6.07
19,836
3.69
184,829
7.18
2,788
13.45
781,831
7.89
6,675
9.59
38,627
10.72
6,421
16.35
636,163
7.50
6,539
20.62
49,241
12.79
98,038
4.46
5,842,619
3.37
91,027
4.73
599,111
4.18
37,174
7.33
900,079
6.22
15,235
10.76
282,927
6.41
Ail industries
Agriculture , forestry, and fisheries
Farms
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
Animal specialty 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
Forestiy
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
Machineiy, except electric
Electrical machinery, equipment, and supplies
Transportation equipment
Manufacturing , not elsewhere classified
Manufacturing not allocable
Transportation, communication, electric, gas, and sanitary service;
Local transportation
Taxicabs
Other
Trucking and warehousing
Trucking, local and long distance
Public warehousing and motor freight terminals
Water transportation
Air transportation
Pipeline transportation
Transportation services
Arrangement of transportation, except travel agencies
Travel agencies
Other transportation services
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
lAimber and construction materials
Wholesale trade, not elsewhere classified ■
Wholesale trade not allocable
Footnotes at end of table.
264 Business Returns/1968 • Sample Design and Limitations
Table 7. 1 —PROPRIETORSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL OF SELECTED ESTIMATES, BY INDUSTRY— Continued
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 vegetables 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 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 coiranodily 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
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
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
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..
Footnotes at end of table.
(1)
,622,676
55,903
20,130
23, 672
12,101
310,381
8,224
15,102
238,458
48,597
236,493
177,243
15,150
10,299
10,703
10,523
12,575
286,291
44,224
18,223
206,298
17, 546
57,697
24,635
33,062
79,454
24,819
16,647
37,938
294,459
192,801
101,658
27,407
26, 321
35,886
16,943
17,440
15,779
22,200
1,902
4,347
114,535
19,238
18,572
515,872
31, 586
(')
4,886
26,044
19,560
6,484
179,125
305,161
18,213
19,669
216, 613
2,706
6,410
6,006
35,544
110,064
11,062
40,910
31,885
26,207
550,469
31,528
55,322
35,353
206,575
121,392
19,335
13,544
11,951
55,469
304,613
17,771
55,111
72,164
159,567
148,621
5,458
27,427
76,406
13, 541
25,789
Relative
sajupiing
variability
(2)
0.99
5.33
3.85
8.93
9.95
2.83
16.22
11.20
3.39
5.72
2.63
2.98
9.93
15.47
14.85
12.74
11.76
2.13
5.97
9.20
2.44
9.45
5.20
8.28
6.69
4.75
3.16
10.43
7.05
2.58
3.21
4.47
5.62
6.66
8.33
10. 04
10.50
11.05
9.45
31.23
20.82
4.29
10.55
9.88
2.00
7.87
15.25
9.06
10.69
16.89
3.49
2.63
9.71
11.38
3.16
30.41
21.40
13.80
7.46
0.85
4.80
14.49
7.80
8.77
10.62
2.17
7.76
6.66
8.51
3.61
4.96
12.66
10.57
15.67
7.78
2.67
10.17
7.25
4.36
3.75
4.01
20.32
9,53
5.68
13.67
9.23
seipts
(Thousand
dottaral
(3)
85,489,751
4,450,918
1,426,811
1,337,629
1,686,478
4,707,953
107,516
433,879
1,413,933
2,752,625
17,221,888
14,562,604
1,123,870
286,901
268,493
481,406
498,614
27,698,023
6,953,464
1,287,979
17,948,276
1,503,304
3,188,590
1,121,205
2,067,385
4,573,290
1,636,239
757,895
2,179,156
10,309,271
7,105,635
3,203,636
2,944,666
2,479,622
522,631
670,652
637,735
663,093
736,934
91,750
152,893
3,932,316
507,521
964,363
965,488
89,669
845,829
695,055
150,774
2,553,975
4,240,151
437,195
41,393
2,261,789
33,003
209,920
706,129
550,722
36,547,905
1,711,001
291,104
372,449
385,012
162,436
5,707,233
450,295
1,276,403
402,765
1,637,353
853,488
199,856
633,023
96,766
147,284
3,242,507
437,347
462,286
703,287
1,639,587
3,132,921
95, 511
694,384
1,711,344
282,276
349,406
Relative
sampling
variability
(Prrctnl)
W
0.90
3.65
6.33
6.72
6.04
3.28
18.14
10.91
5.25
4.59
1.85
2.02
7.75
14.06
13.78
10.30
10.47
2.12
6.68
6.95
1-91
6.39
4.21
6.94
5.30
3.59
5.95
8.51
5.34
2.29
2.83
3.97
4.66
4.97
9.25
3.94
9.03
9.14
8.60
26.87
19.18
3.91
10.32
7.37
2.01
4.05
14.28
4.05
4.53
9.02
3.55
2.88
7.40
29.47
3.45
29.44
13.71
10.17
7.46
0.84
4.79
12.40
6.82
9.81
13.44
2.53
8.55
6.18
9.30
4.42
5.97
15.53
8.02
20.00
11.06
3.32
9.69
9.32
5.82
4.87
4.04
20.94
8.78
5.55
13.70
11.07
Depreciatiuri
Amotjiit
( Thou send
(5)
1,108,087
60,600
24,832
13,377
16,891
94,386
1,528
33,203
28,108
31,547
179,584
138,774
10,071
4,008
4,232
13,206
9,293
195,060
28,047
21,337
130,937
14,689
32,372
10,777
21,595
66,110
23,395
12,346
29,869
271,802
188,018
83,784
33,203
21,762
11,490
11,698
7,602
20,275
18,029
423
71,278
11,172
14,563
275, 527
11,246
(')
(')
8,158
6,166
1,992
59,189
205,092
31,811
6,661
33,034
6,312
9,472
17,077
254, 501
22,618
141,289
69,725
20,869
296,964
69,802
70,773
23,241
56,227
15,714
4,491
48,359
(')
6,350
137,323
7,871
16,692
18,010
94,755
122,027
(.')
15,049
46,958
9,283
48,337
Relative
sajnpling
variability
(6)
1.25
5.05
9.11
7.86
8.54
6.14
31.57
14.82
8.14
6.33
2.58
2.69
11.24
19.64
23.94
13.38
13.73
2.41
5.55
9.45
2.86
9.33
6.05
9.04
7.88
4.97
8.28
11.06
7.53
3.Cf7
3.76
5.34
6.18
7.50
14.15
12.35
12.87
11.74
10.44
33.52
5.31
14.06
11.12
3.35
14.37
I.')
{')
12.87
15.13
24.23
5.95
4.09
7.60
21.51
5.15
20.23
20.99
14.37
1.54
5.24
15.27
7.27
10.34
14.30
3.71
9.29
8.36
11.69
5.94
8.76
19.63
9.69
21.58
7.36
27.35
11.09
8.27
10.88
5.63
10.95
7.28
17.07
11.25
Met profit (less loss)
(Thousand
dollars)
(7)
5,777,680
277,744
113,442
126,552
37,750
478,661
34,475
250,480
181,662
316,338
591,869
75,665
17, 526
31,585
64,652
35,041
1,281,529
183,399
111,285
919,444
62,401
318,815
98, 693
220,122
380,139
131,727
76,966
171,446
943,703
609,704
333,999
332,103
156,455
50,719
64,372
100,377
68,138
77, 600
8,055
15,683
358,828
48,366
70,741
2,501,210
168,675
19,442
145, 195
105,031
40,364
1,121,254
1,211,281
(.')
(.')
935,914
14, 629
(-)
41,474
189,710
13,645,498
138,078
81,914
23,764
1,544,637
73,809
220,631
82,219
440,405
421,686
68,796
150,280
23,886
62,975
931,062
30,587
140,990
292,158
417,327
468,513
104,225
247,133
54,895
49,968
Relative
sampling
variability
Business Returns/1968 • Sample Design and Limitations 265
Table 7.1— PROPRIETORSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL OF SELECTED ESTIMATES, BY INDUSTRY— Continued
Industry
Services — Continued
Repair services, except automobile
Radio and TV repair shops
Electrical repair shops, except radio and TV
Reupholstei7 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
Registered and practical nurses
Other medical services
Legal services
Educational services
Engineering services
Architectural services
Certified public accountants
Other accounting, auditing, and bookkeeping services
Other services
Nature of business not allocable
Businesses
(1)
188,193
40,286
24,573
22,161
101,178
9,580
6,065
3,515
148,113
54,984
10,260
82,869
410,294
154,799
85,034
6,469
18,144
352
2,411
7,175
18,604
39,081
28,225
125,497
94,852
41,820
18,439
17,333
102,360
119,494
25,139
Relative
sampling
variability
(2)
3.73
8.20
10.38
11.06
5.11
13.32
17.38
20.46
4.08
7.01
15.10
5.33
1.90
2.09
3.39
11.96
11.24
32.95
26.21
17.62
12.43
5.83
7.37
3.22
5.12
6.07
9.53
8.37
4.63
4.16
10.75
Business receipts
( ThotisBitd
dollars)
(3)
1,939,734
334,643
302,010
271,472
1,031,609
244,901
99,801
145,100
1,473,914
369,135
199,340
905,439
13,060,548
7,260,419
3,407,749
245,490
248,307
69,342
77,061
157,890
582,796
324,105
687,389
2,626,833
403,356
726,289
484, 510
349,974
631,640
812,539
148,252
Relative
sampling
variability
(PercentJ
(4)
4.64
10.82
11.68
12.98
6.39
12.70
19.83
16.53
4.77
8.32
15.10
6.15
1.11
1.25
2.40
8.02
10.25
26.50
18.01
14.98
8.89
6.89
6.40
2.66
8.11
6.97
7.92
8.05
6.28
6.31
14.22
Depreciation
( Thousi
dollai
(5)
75,820
13,051
10,982
8,558
43,229
11,526
4,768
6,758
125,187
14,458
15,743
94,936
380,294
195,410
100,355
3,696
14,971
2,160
4,222
29,887
3,059
18,758
64,968
26,843
18,983
8,859
10,415
27,358
24, 690
6,132
Relative
sajnpling
variability
(6)
5.86
13.15
14.41
14.23
8.30
18.76
34.05
21.13
5.94
12.25
17.55
7.04
1.91
2.12
3.85
10.17
13.17
28.41
20.22
10.45
21.12
9.36
4.27
9.71
10.27
10.44
10.09
7.71
7.01
24.67
Net profit (less loss)
(Thousand
dollars)
Relative
sampling
variability
(7)
469,341
67,267
75,360
54,210
272,504
34,797
21,639
13,158
161,133
103,009
25,492
I.')
7,172,225
4,443,637
1,743,327
145,297
134,603
{')
24,310
54,779
65,028
272,711
285,548
1,407,632
129,037
234,002
136,023
170,791
299,858
348,319
38,864
(8)
5.27
13.93
13.26
14.35
7.03
18.78
24.71
28.57
11.50
9.89
23.13
1.00
1.16
2.32
7.75
10.57
18.69
15.62
12.78
6.93
6.12
2.49
8.24
6.36
8.61
7.65
6.12
7.91
20.06
Net loss exceeds net profit.
^Sample is too small to yield a reliable estimate of the sampling variability.
NOTE: See text for explanatoiy statements and "Description of the Samples and Limitations of the Data."
266 Business Returns/1968 • Sample Design and Limitations
Table 7.2 —PARTNERSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL OF SELECTED ESTIMATES, BY INDUSTRY
Partnerships
Business
receipts
Net profit
Net
Loss
Number
Relative
sampling
variability
Amount
dollars)
Relative
sampling
variability
fPercatit)
Amount
( Thou a and
dollars)
Relative
sampling
variability
fPercmfJ
Amount
(Thoiiamd
dollars)
Relative
sampling
variability
(r„r cml)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
917,500
0.11
80,531,944
0-32
13,571,437
0.62
2,166,259
2-43
120,759
1.31
5,344,029
2.02
940,561
2.59
286,261
6-24
109,849
40,773
9,320
53,252
1,418
5,086
1.39
2.38
5.05
2.07
13.05
6.84
4,506,705
1,550,413
462,241
2,282,419
36,967
174,666
2-27
4-01
8.03
3.09
23.28
11.26
806,912
332,165
92,761
346,388
31,687
2-72
4-31
10-91
3.72
(M
12-98
264,119
77,575
40,825
134,429
4,669
5,621
6-58
12-13
14-81
9-82
30.59
21.70
8,343
2,522
1,950
1,509
2,337
5.23
9-24
11.08
12.26
10.14
762,327
325,175
158,121
185,628
93,402
4-62
6-72
13.35
6-91
13-26
120,999
27,075
63,720
8,597
21,607
8-55
12-94
14-32
11-96
14-99
19,170
6,848
11,005
(M
21.12
24.74
i})
33.15
'J'
897
1,670
16.50
11.86
21,001
53,995
29.40
13.48
10,004
(M
23-91
(M
13,227
4.14
970,425
3.14
193,095
4-04
120,290
10.45
459
965
10,795
1,008
22.44
14.40
4.62
14.48
44,90o
176,797
630,533
118,189
7-85
7.21
4-04
8-62
6,975
17,182
151,255
17,684
17-19
15.51
4-51
13-54
8,264
1,015
103,555
(M
23.51
25.18
11.25
(M
49,68S
2.05
7,365,160
1-18
899,101
2-07
98,353
12.11
17,326
14,375
1,466
1,484
3.41
3.77
11.46
11.19
4,736,689
3,025,919
619,025
1,091,745
1-19
1-73
2-36
1.35
450,319
241,425
49,950
158,934
2.57
4-43
7-07
1-54
70,705
57,639
5,684
7,382
15.72
19.19
4.89
14.47
32,304
4,609
4,627
3,021
4,799
2.61
6-92
7.13
8-51
6.90
2,617,713
501,822
224,480
351,452
357,855
2-56
5-45
8-99
6-26
7-22
447,160
70,159
51,949
54,756
65,288
3-28
7-55
9-26
9-17
8.57
27,548
3,464
(M
2,812
(M
15.44
25.19
(')
17-79
(M
3,835
2,240
1,763
884
6,526
7.80
10. OU
11-23
16.18
5.91
225,472
178,078
169,838
48,492
560,224
9.37
8.65
9.03
18.59
6.31
50,097
28,587
23,895
10,022
92,407
10.14
11.38
12-67
25-73
8-16
1,469
(M
8,554
(M
20-75
(')
15-90
(')
(M
10,758
10.95
1,622
24.39
-
-
32,665
2.50
5,530,670
1.34
508,336
2-24
64,031
7.75
2,570
642
2,223
5,513
1,271
8.25
17-13
9.13
6-28
12.90
1,045,579
231,230
653,683
794,812
158,415
2.41
4-41
4.13
3.37
7.88
60,248
16,984
58,576
84,758
14,643
4.77
9.89
7.63
5.79
12.93
3,834
9,443
3,295
8,741
1,642
27.59
1.68
30-50
7-17
30-52
5,493
540
296
1,695
58o
6-37
18-70
26-69
11-27
17-78
479,121
288,801
60,731
213,280
133,667
5.15
4.03
22.18
8.35
7.09
87,504
16,991
6,788
26,761
15,918
6.35
13.11
23.41
6.90
11.27
8,185
4,245
2,623
1,940
13-42
0-45
(M
30.04
17.08
2,143
3,929
689
744
4,169
9-89
7-41
18-00
16-94
7-27
362,136
468,363
90,367
86,253
460,027
6.45
5.82
8.51
9.13
4.97
49,322
83,889
9,778
8,277
67,624
7.57
7.81
13.85
13.05
7.x
(M
2,659
'J)
(M
1,200
4,398
(M
15.27
(')
(M
26.30
28-85
(')
15,206
3-83
1,230,227
3.21
172,144
4.90
19,926
10.50
908
261
647
16.08
30-27
19-01
46,735
10,915
35,820
19-44
29.77
23.59
7,604
6,926
23.65
(M
25.53
469
(M
290
30.79
(M
33.06
9,546
8,430
1,115
4.86
5-20
13.71
780,365
515,642
164,723
4-33
5.20
6-70
98,982
82,856
16,126
6.23
7-05
12.29
8,142
6,891
1,251
17.79
20.26
30.80
925
239
15.68
31.38
54,592
31,553
24,699
8-79
4-29
19-98
14,776
4,168
8.90
7.58
(M
(M
(M
(1)
< )
(M
9b5
431
363
14.51
21-11
23.76
149,265
26,308
68,855
54,102
7-52
26-95
10-16
9-59
12,342
CM
3,594
5,557
17.09
(M
27.17
25.05
2,234
<;>
(M
1,897
9.04
7.87
581
1,979
20.14
10.86
46,190
96,828
14.18
11.35
7,309
22,448
13.05
15.30
3,627
(M
7.34
(M
209,324
0.89
34,432,268
0.57
2,444,455
1.07
164,628
4.60
32,162
1,971
1,074
1,787
4,780
2,373
760
2-35
9.79
13.97
10.30
5-29
8-13
15-39
10,976,571
398,046
171,570
510,822
3,083,811
1,824,191
250,268
0.75
5.14
8.88
5.08
1.14
1.27
4.06
594,025
35,306
15,307
41,831
110,812
42,951
16,721
2.24
10.39
15.18
11.35
3.60
7.37
11.22
37,591
1,593
671
1,256
9,190
4,020
12.38
29.97
30.11
26.86
27.43
13.54
(M
1,052
4,151
745
831
12,555
13.40
7-06
U-02
12-88
3-95
285,002
699,355
480,428
440,294
2,824,546
7.13
3.68
3.02
2.91
1.71
25,317
69,151
19,753
21,935
192,836
(M
17.34
6.07
5.30
11.25
4-05
0)
(M
4,607
(')
2,607
11,808
(M
26.68
(M
20.90
30.05
All industries
Agriciilture, forestry, and fisheries
Farms
Field crop farms
Fruit, tree nut, and vegetable farms
Livestock farms
Animal specialty 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
Quarrying and mining, not elsewhere classified
Contract construe tion
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 produc ts
Textile mill products
Apparel and other textile products
Lumber and wood products , except furniture
Furniture and fixtures
Printing, publishing, and allied industries
Chemical 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
Pipeline transportation
Transportation services
Arrangement of transportation, except travel agencies
Travel agencies
Other transportation services
Communication
Electric, gas, and sanitary services
Wholesale and retail trade
Wholesale trade
Motor vehicles and automotive equiiment
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 construe tion materials
Wholesale trade, not elsewhere classified
Wholesale trade not allocable
Footnote at end of table-
Business Returns/1968 • Sample Design and Limitations
Table 7.2— PARTNERSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL OF SELECTED ESTIMATES, BY INDUSTRY— Continued
267
Industry
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
Tii'e , battery , and accessory dealers
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Women's I'eady-to-wear and accessory stores, and fur shops
Other apparel a;id 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
DT'dg 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 underwriting syndicates
Security brokers, dealers, and flotation companies
Commodity contracts brokers and dealers, security and commodity exchanges
and allied services
Holding and investment companies
Investment clubs
Common trust funds
Other 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
Pei'sonal 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 ci^JEining 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 at end of table .
Partnerships
(1)
11,237
4,651
4,18b
2,400
9,923
669
1,403
378
7,473
26,726
20,568
2,400
339
920
1,214
1,285
34,880
7,348
3,345
21,762
2,425
11,166
4,816
6,350
11,315
3,833
2,327
5,155
35,132
23,233
11,899
5,175
5,237
2,396
1,817
2,060
1,243
2,091
429
249
13,397
290
2,399
298,531
65,765
191
3,037
6,761
1,638
4,490
633
55,776
14,975
766
40,035
11,301
221,465
182,471
17,402
10,402
8,786
1,346
901
176, 27o
12,006
2,107
6,154
2,840
905
30,522
4,251
7,442
1,249
8,449
4,956
609
2,821
637
25,928
1,225
2,435
1,815
20,453
Relative
sampling
variability
(2)
1.00
4.10
6.49
7.17
7.54
4.63
18-68
12.47
24.60
5.30
2.68
3.00
9.38
25.37
15.98
13.67
13.07
2.38
4.57
7.95
3.14
9.36
4.35
6.81
5.70
4.27
7.07
9.76
6.46
2.52
3.10
4.45
5.93
6.19
9-93
11.23
10.49
13.03
10.71
23.31
28.92
4.04
28.28
8.71
1.83
34.55
8.89
5.38
9,77
6.82
18.96
2.02
3.99
15.40
2.41
4.51
0.91
1.03
3.70
4.75
5.06
11.66
15.98
1.02
4.36
10.16
6.09
9.19
16.24
2.75
7.55
5.60
13.69
5.33
19.87
8.97
19.47
2.98
13.55
9.90
11.35
3.37
Business receipts
(Thousand
doUarsJ
(3)
22,939,557
1,976,846
8U,a37
489,482
672,527
1,242,322
63,051
126,342
43,750
1,009,179
4,895,215
4,247,330
319,872
45,832
63,739
110,925
107,517
5,917,306
2,772,507
400,594
2,473,587
270,618
1,265,809
445,398
820,411
1,455,227
663,629
224,749
566,849
2,451,612
1,807,946
643,666
910,693
779,119
96,247
146,701
181,771
160,359
105,313
23,371
25,377
1,289,941
516,140
9,397,480
2,630,169
48,526
61,555
2,311,042
81,988
2,167,507
61,547
209,046
16,754
120,817
71,475
757,597
6,009,714
5,125,407
41,514
414,730
(M
272,764
84,295
63,878
843,348
307,186
449,693
65,260
21,209
1,209,436
108,790
441,624
72 ,428
213,311
94,066
17,219
237,538
(^)
19,948
1,176,549
116,668
85,709
109,615
864,557
Relative
sajnpiing
variabilit;,
(4)
0.80
2.78
4.43
6.30
4.21
3.41
5.90
9.79
16.07
3.94
1-83
1.93
8.50
20.47
17.85
14.50
12.62
1.59
1.53
7.32
3.11
7.33
3.92
6.52
4.91
3.55
4.99
9.49
5.93
2.75
3.23
5.33
4.84
5.45
13.83
11.90
11.16
9.66
13.28
25.50
23.15
3.68
0.75
8.62
19.36
0.50
4.21
0.48
6.18
4.79
15.24
6.43
8.08
4.21
1.90
2.13
15.82
6.06
6.12
6.08
18.31
0.90
4.11
5.86
6-06
15.98
26.45
3-49
10.63
6.14
16.22
7-19
9.14
27.63
8.66
30.95
3.31
9.32
11.95
11.23
3.92
Amount
(Thousand
(5)
1,813,360
148,313
67,855
49,930
30,528
100,782
8,284
12,123
75,974
271,620
209,623
25,282
3,582
7,011
16,583
9,539
328,067
94,895
38,626
177,662
16,884
145,753
47,863
97,890
153,389
69,736
23,991
59, 662
295,965
203,962
92,003
99,658
60,649
14, 576
12,741
29,226
18,195
13,194
{')
2,847
114,557
(^)
37,070
933,378
14,028
41,476
589,173
30,488
538,687
19,998
288,701
9,040
136,599
143,062
230,914
1,099,108
749,379
65,760
117,969
(')
107,844
33,731
21,668
6,039,231
109,816
29,921
66,496
11,588
1,811
251,123
21,107
65,415
15,408
47,123
36,768
5,170
53,480
252,696
15,027
20,809
34,257
182,603
Relative
sampling
variability
(6)
1.26
4.22
6-55
7.93
6.46
4.89
11.35
15.32
{'■)
5.45
2.77
2.88
10.20
25.39
21-13
16.45
19.51
2.70
3.83
10.06
3.86
11.94
5.08
8.29
6.39
4-74
6.80
12.35
7-81
3.46
4.10
6.47
6.30
7-02
18-35
16.02
16.53
14.98
15.73
32.42
5.96
7.96
2.14
4.98
17.47
1.63
10.30
1.62
13.09
5.53
18.43
5.96
9.52
5.89
8.61
8.35
6.17
7-65
19-99
1-22
6-08
7-91
8-54
22-08
24-42
4-16
14-53
7-45
22-52
7-70
8-84
24.67
10.99
4-85
15.97
13.69
15.16
5.74
(Tbouaand
doJlars)
(7)
125,310
10,061
4,353
3,202
2,506
7,104
272
107
5,949
17,371
12,257
25
'J)
21,951
8,U2
3,189
7,690
2,930
7,927
2,338
5,589
8,824
2,876
1,638
28,721
22,167
6,554
3,282
1,91^
1,933
1,273
e)
(^)
1,294
(^)
(M
9,583
(')
1,727
270,978
53,606
31,977
9,621
216,587
9,747
206,686
2,658
921,905
785,906
32,178
33,182
(')
61,677
8,492
(')
216,081
46,372
10,131
29,695
4,758
(^)
U,143
2,330
5,473
1,741
1,536
607
{^)
54,902
< '
47,599
Relative
sampling
variability
(Percent)
Business Returns/1968 • Sample Design and Limitations
Table 7. 2 —PARTNERSHIPS: RELATIVE SAMPLING VARIABILITY AT THE ONE STANDARD DEVIATION LEVEL OF SELECTED ESTIMATES, BY INDUSTRY— Continued
Industry
Services — Continued
and services -
Automobile parking, repair,
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 osteofathic physicians
Offices of chiropractors
Hospitals
Med ical laboratories
Dental laboratories
Sanatoria, and convalescent and rest homes.
Registered and practical nurses
Other medical services
Legal services
Educational services
Engineering services
Architec tural services
Certified public accountants
Other accounting, auditing, and bookkeeping servic'
Other services
Nature of business not allocable.
Partnerstiips
(1)
17,652
2,958
9,029
1,019
3,912
7,795
999
1,256
1,256
4,28«V
1,744
518
1,22d
11,730
2,453
1,680
7,597
23,715
15,780
2,275
566
1,539
360
l,o01
1,335
24,728
2,483
3,035
3,793
6,li6
3,866
1,133
Relative
sampling
variability
(Percent)
(2)
3.o3
17.71
8.92
5.13
15.11
7.80
5.52
15.52
13.69
13.85
7.47
11.12
20.27
13.30
4.47
9.74
11.90
5.58
2-81
3.37
9.93
'J'
15.19
11.96
25.83
11.18
12.88
2.36
9.87
8.34
7.25
5.73
7.84
14.39
Business receipts
(Thousand
dollars)
(3)
814,538
32,154
160,603
420,261
72,530
128,990
292,597
36,754
47,280
33,773
174,790
267,493
123,176
144,317
474,983
129,021
76,263
269,699
4,090,250
3,022,392
214,024
20,319
(^)
250,369
164,833
23,695
250,368
138,557
3,894,897
55,467
588,552
682,929
1,360,763
419,989
54,504
Relative
sampling
variability
(4)
4.63
15.09
10.44
6.74
14.93
11.14
7.08
22.01
16.31
17.54
9.40
5.82
4.83
9.97
4.80
7.97
13.27
6.57
2.07
2.48
10.19
32.30
4.13
10.99
27.92
7.85
11.72
1.94
16.39
3.79
4.35
2.98
3.99
14.94
Net profit
( Thoustnd
dollars)
(5)
148,176
6,118
29,562
83,065
11,774
17, 657
59,845
5,614
11,147
7,900
35,184
39,954
13,890
2o,064
82,614
25,683
8,643
48,288
2,093,207
1,759,490
96,422
12,714
(M
63,231
82,946
7,967
23,037
44,398
2,131,050
10,368
112,991
154,959
443,1
134,270
14,354
Relative
sampling
variability
(°)
5.73
20.75
12.77
7.62
19.58
18.91
8.28
23.60
19.83
18.86
11.27
8.24
4.13
12.43
6.88
11.99
20.37
9.22
2.54
2.33
11.31
34. 4o
8.98
14.86
28.13
11.91
13. 03
2.08
17.22
6.64
6.03
3.9o
5.42
11.97
(Thousand
dollars)
17)
11,873
780
(M
3,623
e)
6,111
2,370
1,356
<;)
43,582
5,411
2,370
35,801
11,426
(^)
(^)
(M
(M
(^)
2,090
3,067
2,944
1,473
Relative
sampling
variability
8)
12.26
29.75
20.83
(')
18.56
19.07
(M
<J'
22.32
<;)
(')
{^)
11.35
10.90
27.01
13.60
22.29
(')
(')
'J)
(M
(1)
(^)
24.37
23.78
31.13
I')
12.87
^Sample is too small to yield a reliable estimate of sampling variability.
NOTE: See text for explanatory statements and "Description of the Samples .and Limitations of the Data.
Section
8
1968 Forms and
Instructions
CONTENTS
U. S. Individual Tax Return, Form 1040, 270
Schedule C, Profit (or Loss) from Business or Profession, 282
Schedule F, Schedule of Farm Income and Expenses, 285
U. S. Partnership Return of Income, Form 1065. 288
U. S. Small Business Corporation Income Tax Re urn. Form 1120S, 296
U. S. Corporation Income Tax Return, Form 1120, 303
269
270
Business Retums/1968 • Forms and Instructions
^
U.S. IndiViClllSl U.S. Treasury Department, Internal Revenua Service
InCOITIG TSX Return tor the year January l-Oecember 31, ises.
or other taxable year beginning 1968, ending 19
firat name and initial (II joint return, use lirsl names and middle initials ol both)
B
Last nams
c
a
Home addtsss (Number and street or rural route)
City, town or post office, and State
ZIP codt
Enter below name and address used on your return for 1967 (if same as above, wnte "Same"). If none filed, give
reason. If changing from separate to joint or joint to separate returns, enter 1967 names and addresses.
Your social security number
Your occupation
Spouse's social security number
Spouse's occupation
Your present employer and address
check only one:
r
Your Filing Status-
la D Single
Married filing joint return (even if only one had income)
Married filing separately. If spouse is also filing a return,
enter her (his) social security number in space provided above
and give first name here
lb D
Ic D
Id n Unmarried Head of Household
le n Surviving widow(er) with dependent child
Blind
Enter
Q 1 number
Your Exemptions Regular 65orover
2a Yourself . . . D D
2b Spouse . . . D D D
3a First names of your dependent children who lived with
you
of boxes
checked ^
Enter
number ►
3b Number of other dependents (from page 2, Part I, line 3)
4 Total exemptions claimed . ►
Income
If joint re-
Si turn include
^ all income
(VI of both
J husband
> and wife
o
n
I
Find tax
from table
— OR—
Wages, salaries, tips, etc. If not shovi/n on attached Forms W-2 attach explanation
Other income (from page 2, Part II, line 8)
Total (add lines 5 and 6)
8 Adjustments to income (from page 2, Part III, line 5)
Total income ("adjusted gross income") (subtract line 8 from line 7)
10
If you do not itemize deductions and line 9 is under $5,000, find tax in tables on
pages 12-14 of instructions. Omit lines 11a, b, c, or d. Enter tax on line 12a.
10
■j Figure tax
£ using tax
in schedules
«
CL
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) ilia
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. Enter balance on this line
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 11 of instructions.) Enter tax on line 12a.
lib
lie
lid
12a Tax (Check if from: Tax Table D, Tax Rate Schedule D, Sch. D D, or Sch. G D)
12a
L
r
„ Your
I Tax,
t Credits,
I and
3r Pay-
o ments
z
3
t
c
U
Balance
Due or
Refund
12b Tax surcharge. It line 12a is less than $734, find surcharge from tables on page 10 of instruc-
tions. If line 12a is $734 or more, multiply amount on line 12a bv .075 and enter result. (If
you claim retirement income credit, use Schedule B (Form 1040) to figure surcharge.)
12b
12c Total (add lines 12a and 12b)
13 Total credits (from page 2, Part V, line 4)
12c
13
14a Income tax (subtract line 13 from line 12c)
14a
14b Tax from recomputing prior year investment credit (attach statement)
14b
15 Self-employment tax (Schedule C-3 or F-1)
15
16 Total tax (add lines 14a, 14b, and 15)
16
17 Total Federal income tax withheld (attach Forms W-2)
18 Excess F.l.C.A. tax withheld (two or more employers — see page 5 of instr.)
19 D Nonhighway Federal gasoline lax — Form 4136, G Reg. Inv. — Form 2439
20 1968 Estimated tax payments (include 1967 overpayment llloweii as a credit)
17
y/////////////////////////////M
^ Make check or %
^ money order pay- g
I able to Internal ^
K Revenue Service. ^
''/////////////////////////////''Wr
21 Total (add lines 17, 18, 19, and 20)
21
22 If payments (line 21) are less than lax (line 16), enter Balance Due. Pay In lull with this return |22
23 If payments (line 21) are larger than tax (line 16), enter Overpayment
24 Amount of line 23 you wish credited to 1969 Estimated Tax
25 Subtract line 24 from 23. Apply to: D U.S. Savings Bonds, with excess refunded or D Refund only
23
24
25
Under penalties of perjury. I declare that I have examined this return, including accompanying schedules and statements, and to the best ol my knowledge and belief It il
true, correct, and complete. If prepared by a person other than taxpayer, his declaration it based on all information of which he has any knowledge.
Sign \
here ^ .
Y Spouse's signaturo (If filing jointly, BOTH must sign evan If only one had incoma)
Your signature
Signature of preparer other than ttxpayar
«6»—lft— 80168-1
Business Returns/1968 • Forms and Instructions
271
■ yilMB ExemDtionS Complete onlv for dependents claimed on Ime 3b, paqel
Form
040— 1968— Page 2
(a) NAME (If more space is needed attach sctiedule)
1
(b) Relationship
(C) Monthslived in your
home. II born of died dur-
ing year write "B" or"D"
(d) Old depend-
ent have income
of $600 or more?
(el Amount YOU furnished
for dependent's support,
if 10055 write "ALL"
s
(f) Amount furnished
by OTHERS includ-
ins dependent
$
2
3 Total number of dependents listed above. Enter here and on page 1, line 3b
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 eain distributions
(see page 5 of instructions).
Id Nontaxable distributions
(see page 5 of instructions).
le Total (add lines lb, Ic, and Id) . . . .
If Taxable dividends (line la less line le —
not less than zero) ►
Itemized deductions— use only if you do not use
tax table or standard deduction.
Medical and dental expense (not compensated by insurance or
otherwise) — Attach itemized list.
1 One-half of insurance premiums for medi-
cal care (but not more than $150; .
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) ►[
Contributions. — Cash — including checks, money orders, etc.
(itemize) _
Interest (list payers and amounts below)
Earnings from savings and loan assoc. and credit unions.
10 Total cash contributions
Other interest (on bank deposits, 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) . . •
Miscellaneous 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 . . ►
11 Other than cash (see instructions for required
statement). Enter total of such items here .
12 Carryover from prior years (sea past 7 of initr.)
13 Total contributions (add lines 10, 11,
and 12 — see instructions for limitation) ►
Taxes. — Real estate
State and local gasoline ....
General sales (see page 15 of instructions)
State and local income
Personal property
14 Total taxes ►
Interest expense. — Home Mortgage
Installment purchases ....
Other (Itemize)
15 Total interest expense ►P
Miscellaneous deductions. — (see page 8 of instructions)
16 Total miscellaneous
17 TOTAL DEDUCTIONS (add lines 9, 13, 14,
15, and 16). Enter here and on page 1, line 11a. ►■
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 expense allowance or charged
expenses to your employer, check here |_j and see page 6 of instructions.
•ili[-i2-il U.S. GOVERNMENT PRINTING OFFICE - 196B— 0290-001
ciU — IB— 8015U-I
272
Business Retums/1968 • Forms and Instructions
Use of Form 1040A
You may use Form 1040A, if: (1) Your
income was less than $10,000, AND (2)
it consisted of wages sub/ect to withhold-
ing tax and not more than $200 total of
other wages, interest, and dividends,
AND (3) Instead of itemizing deductions,
you wish to use the Tax Table or take the
standard deduction.
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,
ana 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:
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 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 income of $1,200 or more.
If you had 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 return and pay any
tax due if you have net earnings from self-
employment of $400 or more. See sep-
arate Schedules C-3 and F-1.
Earned Income From Sources Outside the
United States. — To determine whether an
income tax return must be filed, you must
compute income without regard to the ex-
clusion provided for income earned from
sources outside the 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 snown on your card if incorrect
or not shown on the label. If you are
married, be sure to enter the number of
your wife (husband).
If you need a number, file application
-orm 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
9. File your return on or after January 1,
1969, but not later than April 15, 1969.
U.S. citizens with foreign addresses,
except A.P.O. and F P.O. addresses, and
all U.S. citizens excluding income under
section 911 (earned income from sources
without the United States) or 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 Form 1040, page 1, line 22,
must be paid in full with your return if it
amounts to $1 or more. Make cliecl<s 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 1968, or in 1969 before filing a
return for 1968 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-
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
an 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 in 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 submitted on the ofificial 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.
o»— Ift— SOlflO-l
Business Retums/1968 • Forms and Instructions
273
Married Persons — ^Joint or Separate Returns
return is $100 plus $100 for each exemp-
tion claimed on page 1, line 4.
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 (and not remar-
ried) or legally separated on or before the
end of your taxable year, you are consid-
ered single for the entire year.
If your wife or husband died during
the year, you are considered married for
the entire year. Generally in such a case
a joint return may be filed for the year.
You may also be efititled to the benefits
of a joint return forth* 2 years following
the death of your husband or wife. (See
"Widows and Widowers," under "Special
Ck]mputations below.)
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 have furnished over
half of the cost of matntatnmg as your
home a househo«b which during the en-
tire year, except tor temporary absence,
was occupied as the principal place of
Advantages of a Joint Return. — Generally,
it is advantageous for a married couple
to file 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 ioint re-
'urn 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
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 Publication 555, Commu-
nity Property and the Federal Income Tax,
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
abode and as a mamber of such house-
hold by (1) any related person other than
your unmarriBcl 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 chHd,
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-
puting the tax as if a joint return were be-
ing filed. (See Schedule 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.
MMM^>*^^»^^*^^»^^^^^^^^'^^^^^^^^^^^^^^^^^^^^^M^^^^^^^^^^^^WWWWVMM^MM^^WMWWMWVMM^MMM^
Reporting Your Income
All inconle 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.
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.
Supplemental annuities under Railroad Retire-
ment Act (but not regular Railroad Retire-
ment Act benefits).
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.).
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.
Gifts, inheritances, bequests.
0^,^l^,^,^,^,^,^,^,^,^,^,^,^,^l^,^,^,^l^,^,^l^^•^,,^^^V•^^^>^|^^^^>^i^>^^^^f^^0»^>^>^^^^'^^^'^^>^'^^
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
oB8—lfl—«0 160-1
and 65 or over, you get three exemptions.
Be sure to check the appropriate boxes.
Age and blindness are determined as of
December 31, 1968. Your age is deter-
mined on the day before your actual birth-
day. Thus, it your 65th birthday was on
January 1, 1969, you get the additional
exemption for age on your return for
1968.
For Your WKe. — An exemption is allowed
for your wife (or husband) if you artd she
are filing a joint return. If you file a sep-
arate return, you may claim her ex-
emptions only if she had no income and
was not the dependent of another tax-
payer. You are not entitled to an exemp-
274
Business Retums/1968 • Forms and Instructions
tion for your wife on your return if slie
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 1968, 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
to the return. If partially blind, attach a
statement from a qualified physician or a
registered optometrist that (a) central
visual acuity ,jdid rwt exceed 20/200 in
the better eye witi) correcting lenses, or
(b) that the widest diameter of the visual
field subtends an angle no greater than
20°.
Une 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 1968.
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
Brothiir 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.
Student Dependency and Exemption. —
For rules on student dependents and ex-
emptions see Publication 532, Tax Infor-
mation for Students and Parents, which
is available at the District Director's
office.
Divorced or Separated Parents. — For
rules on dependency exemptions for your
children if you are divorced or separated
see Publication 501, Your Exemptions
and Exemptions for Dependents, 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 1968," add this
amount to the amount shown In the box
captioned "Wages paid subject to with-
holding in 1968," 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 6
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.
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 1968 by the Armed Forces ordinarily
do not include these payments. If there
is any doubt as to whether the amount
shown on your Form W-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.
^PMMMMMMM^^^^^MV^^^^^^V^^^^MWWWMV^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
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 before sur-
charge. 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 11 are to be used to figure your tax
before surcharge, if the tax tables are not
used. Be sure to use the right schedule.
(See page 3, "Special Computations.")
Line 12a — ^Tax. — If your income has in-
creased substantially this year, it may be
to your advantage to figure your tax
before surcharge under the "averaging
method." Obtain Schedule G from any
Internal Revenue Service office for full
details.
Line 12b— Tax Surcharge. — The tax sur-
charge is 10 percent figured on an annual
basis for the period April 1, 1968 through
June 30, 1969. Since it was effective for
only 9 months of 1968, the rate for the
calendar year 1968 is 7.5 percent. The tax
surcharge is an addition to the regular
income tax. See the Tax Surcharge Tables
on page 10.
Line 13 — ^Total Credits. — Enter total
credits from page 2, Part V, line 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 15 — Self-Employment Tax. — Enter
amount shown on line 13, Schedule C-3
or line 10, Schedule F-1. Railroad em-
ployees and railroad employee represent-
atives see Form 4469, Computation of
Overpayment of Hospital Insurance Bene-
fits Tax.
Line 17 — Federal Income Tax VWth-
held. — Include the total income tax with-
held as reflected on Forms W-2 on this
line.
0fi»—X6— 80160-1
Business Returns/1968 • Forms and Instructions
275
Line IS— Excess F.I.C.A. Tax Withheld—
Two or More Employers. — If In 1968 you
worked for more than one employer and
you received F.I.C.A. (social security)
wages totaling more than $7,800, you are
entitled to claim the excess social security
tax withheld as a credit against your in-
come tax. If a joint return, separate com-
putations must be made for you and your
wife. Compute the credit as follows:
(a) Add the social security (F.I.C.A.)
wages received from all your employers.
(b) Subtract $7,800.
(c) Multiply balance by .044 and enter
the result on this line.
Overpayment of hospital insurance bene-
fits tax by railroad employees and railroad
employee representatives. — If in 1968
you received taxable R.R.T.A. compensa-
tion (exclusive of taxable compensation
earned or deemed earned in a year prior
to 1968) and you also received F.I.C.A.
(social security) wages and the total of
the R.R.T.A. compensation and F.I.C.A.
wages is more than $7,800, you are en-
titled to claim the excess hospital insur-
ance tax paid on this line. To compute
the overpayment see Form 4469.
Line 19. — Include any amounts from the
following sources on this Hne end check
box(es) to indlcats credit.
Credit for Federal Taxes on Gasotine and
Lubricating Oil. — If you are entitled to a
tax credit for (a) gasoline used (1) on a
farm foi' farming purposes, (2) other
than as fuel \r\ 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 timefy 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 1967. 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 specific excep-
tions as explained on Form 2210. Attafch
this form or a statement to your return
to support your computation of the addi-
tional charge or to describe the specific
exceptions you t>e)ieve apply.
If the additional charge is in order,
show the amount, in the bottom margin
on Form 1040, page 1, 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.T.A.) tax, you
must pay these taxes with your income tax
return. 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.T.A., whithever are applicable. For
income tax purposes, be sure all of your
tips are included in line 5.
Line 25 — Purchase of U:S. Savings
Bonds.— ^If you are entitled to a refund,
you nray apply if to the purchase of Se-
ries E United States Savings Bonds by
checking the first box on page 1, line 25.
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 1969 will exceed by $40 or
more the tax to be withheld from your
wages, you may be required to file a dec-
laration. For further details, see your
District Director.
Instructions for Page 2 of Form 1040
Part i:
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 beneficia?7
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 Publication 550, Tax
Information on Investment Income and
Expenses, available at the District Direc-
tor's office.
059— Ift— 8oiao-i
Line lb— Exclusion. — You may exclude
from your income up to $100 of divi-
dends received from qualifying domestic
corporations.
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 dividend?
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."
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-
276
Business Retums/1968 • Forms and Instructions
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, whithever 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.
Interest on industrial development
bonds are tax-exempt if the bonds are
part of an issue of $1,000,000 or less and
where substantially all the proceeds are
used (1) to acquire, construct, recon-
struct or improve land or depreciable
property or (2) to redeem all or part of
a prior bond issue, that was issued to
acquire, construct, reconstruct or improve
land or depreciable property.
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 Schedule C (Form
1040), page 1, line 27. Use Schedule 0-3
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 Schedule D (Form
1040), page 2, Part IV, line 4.
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 se/f-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
tal<en 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 1968, your
business or profession lost money, or 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 1968 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
you to a refund of prioi" 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 1968, It should
be entered as a "minus" figure under
"Miscellaneous income." ,'\ttach a state-
ment showing the computation.
Part III
Line 1 — Sick Pay Exclusion. — You should
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 (ess —
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 b> 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
the household, and meals and lodging
while in transit). The deduction is al-
lowed only if (a) the change in job loca-
tk)n 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 "Miscellaneous Income,"
and enter any excess expenses on page 2,
Part III, line 2 of your return. However, if
your employer included the reimburse-
ment 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.
'f 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 /edging. — If you are
ttnporarily away on business, at least
overnight from the city, town, or other
general area which cpnstitutes your
principal or regular business location.
You may not deduct the cost of meals
incurred on daily trips that do not require
sleep or rest.
(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.
Additional Information. — If you claim a
deduction for these employee business
expenses you must submit the following
information with your return. You may
use Fonn 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
•»— J»— «0««I>-1
Business Returns/1968 • Forms and instructions
277
(c) The number of days away from
nome 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.
!f 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 wljere
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 Form 1040, page 2. See
"Note".
Reporting Deductions and Excess pay-
ments.— The expenses and payments are
lO be reported as follows:
(a) If the employer payments exceed
the expenses, '•aport the excess on page
2, Part II, under "Miscellaneous 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 111, 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 page 6, and
enter the total expense on page 2, Part III,
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.
It you pay someone for both nursing and
domestic duties, you can deduct only the
nursing cost.
'''ou 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
to the 3 percent limitation described In
•!•— 1»— 8O10O-1
(3) below. The $4 ($3 before April 1,
1968) monthly payments for supplemen-
tary medical insurance under "Medicare"
are deductible, but the hospital insurance
benefifs tax which is included as part of
the social security tax and withheld from
wages or paid on self-employment in-
come 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, 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 secu-
rities. In addition, for each gift valued at
more than $200, set forth any conditions
attached to gift; manner of acquisition
and cost or other t»asis if owned by you
less than 5 years; and attach a signed
copy of appraisal, if any. Publication
561, Valuation oif Donated Property,
furnishes information and guidelines
relative to appraisals of contributed
property. It can be obtained from the
District Director's office. A special rule is
provided to determine the amount deduc-
tible in the case of a gift of depreciable
property described in sections 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 property is not allowed until the
entire interest 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.
278
Business Retums/1968 • Forms and Instructions
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 bani< 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
personal property (such as automobiles,
televisions, etc.), you may deduct an
amount equal to 6 percent of the average
unpaid monthly balance. See Publication
545, Income Tax Deduction for Interest
Expense, available at the District Direc-
tor's office.
You CAN Deduct Interest On
Your personal note to a bank or an Individual
A mortgage on your homo
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 they 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 loca! 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 fall in one of the five cate-
gories shown, describe the tax and enter
amount on the line below "Personal
property,"
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, tegs, 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
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, 1968. 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 1968, find the deduc-
tion for mileage driven at each rate, and add the two amounts.
Alabama 7«
Alaska 6c
Arizona 7<
Arkansas 7.5c
California 7<
Colorado 6C
Connecticut 7^
Delaware 7t
DIst. of Col. 74
Florida 7*
Georgia 6.Si
Hawaii 5C
Idaho 7«
Illinois 6<
Indiana 6i
Iowa 7i
Kansas 5c
Kentucky 7C
Louisiana 7i
Maine 7C
Maryland 7C
Massachusetts 6.5C
Michigan 7<
Minnesota 7C
Mississippi 7C
Missouri 5c
Montana 6.5c
Nebraska 7.5c
Nevada 6C
New Hampshire 7C
New Jersey 6C
after Juno 30, 7C
New Mexico 7c
New York ec
after May 31, 7C
North Carolina 7C
North Dakota 6C
Ohio 7f
Oklahoma 6.58C
Oregon 7tf
Pennsylvania 7C
Rhode Island 7C
after June 30, 8C
South Carolina 7^
South Dakota 6C
Tennessee 7C
Texas 5C
Uteh 6C
Vermont 6.5C
after April 30, 8«
Virginia 74
Washington 9<
West Virginia 74
Wisconsin 7(
Wyoming 64
RATE PER GALLON
Nonbusiness
Mileage Driven
RATE PER GALLON
Mlleege Driven
S4
64
6.5C &
6.58<
7<
7.54
84
94
64
6*
%%'4
74
7.5^
B4
9*
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
6,600 to 6,999
7,000 to 7,499
7,500 to 7,999
13
11
18
20
22
23
25
27
29
30
32
34
n
16
18
20
22
24
26
28
30
32
$9
15
17
19
21
24
26
28
30
33
35
$10
16
18
21
23
26
28
30
It
38
40
43
45
47
»!?
20
22
25
27
30
33
35
38
40
43
46
48
61
$11
18
21
24
26
29
32
35
38
40
43
46
49
51
54
$13
20
23
27
30
33
36
39
42
46
48
52
55
58
61
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
16,000 to 18,999
19,000 to 19,999
20,000 miles*
$36
40
43
47
50
54
57
61
64
68
70
$44
48
52
56
60
65
69
73
77
81
83
$47
62
56
61
65
70
74
79
84
88
91
$51
56
61
66
70
75
80
85
90
95
98
$55
60
65
70
76
81
86
91
96
102
105
69
75
81
86
92
97
103
108
111
78
84
91
97
103
109
116
122
125
8,000 to 8,499
8,500 to 8,999
9,000 to 9,499
9,500 to 9,999
34
36
39
41
37
40
42
44
*For over 20,000 miles, use table emounts 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
8
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 l<now, and did not know his
whereabouts at any time during the vear,
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-
0«9— 1»— S01«O-l
Business Retums/1968 • Forms and instructions
279
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
If she is institutionalized 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 Id 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 pan 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 Usses 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 damaged or destroyed by
disease
Expenses for Education. — ^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 «ducation 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 6 for employee business
expenses. (See Publication 508, Tax
Information on Educational Expenses,
available at the District 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
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 In
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
Addresses of Internal Revenue Offices
If you are located In:
Use enclosed envelope or
'^^ this address
If you are located in:
Use this address
Delaware, District of Columbia,
Maryland, New Jersey,
Pennsylvania, Virginia
Internal Revenue Service Center
11601 Roosevelt Boulevard
Philadelphia, Pa. 19155
Panama Canal Zone, American
Samoa, Guam
Director of International Operations
Internal Revenue Service
Washington, D.C. 20225
Alabama, Florida, Georgia,
Mississippi, North Carolina. South
Carolina, Tennessee
Internal Revenue Service Center
4800 Buford Highway
Chambiee, Georgia 30006
Puerto Rico Cor If excluding in-
come under section 933)
Director of International Operations
U.S. Internal Revenue Service
Ponce de Leon Ave. and Bolivia St.
Hato Rey, Puerto Rico 00917
Indiana, Kentucty, Michigan,
Ohio, West Virginia
Internal Revenue Service Center
Cincinnati, Ohio 45298
V
irgin Islands:
Permanent residents (For In-
come taxes):
Department of Finance, Tax Division
Charlotte Amatie
St. Thomas, Virgin Islands 00801
Arkansas, Colorado, Kansas,
Louisiana, New Mexico, Oklahoma,
Texas. Wyoming
Internal Revenue Service Center
3651 Interregional Highway
Austin, Texas 78740
Permanent residents (For self-employment taxes) and other residents
(For income and self-employment taxes) file with Puerto Rico address
above.
Alaska, Arizona, California,
Hawaii, Idaho, Montana, Nevada,
Oregon, Utah, Washington
Internal Revenue Service Center
1160 West 1200 South Street
Ogden, Utah 84405
U.S. citizens with foreign addresses, except A. P.O. and F.P.O., and those
excluding income under sec. 911 or 931: file with Director of International
Operations, Internal Revenue Service, Washington, D.C. 20225.
Use this address if you are DUE a refund
If you are located in:
Use this address if you are NOT DUE a refund
Internal Revenue Service Center
310 Lowell Street
Andover, Mass. 01812
CONNECTICUT
MAINE
MASSACHUSETTS
NEW HAMPSHIRE
NEW YORK
RHODE ISLAND
VERMONT
Hartford, Conn. 06115
Augusta, Maine 04330
Boston, Mass. 02203
Portsmouth, N.H. 03801
Albany, N.Y. 12210; 35 Tillary St., Brooklyn, N.Y. 11201; Buffalo, N.Y.
14202; Manhattan District— 120 Church St., New York, N.Y. 10007.*
Providence, R.I. 02907
Burlington, Vt. 05401
Internal Revenue Service Center
2306 E. Bannister Road
Kansas City, Mo. 64170
ILLINOIS
IOWA
MINNESOTA
MISSOURI
NEBRASKA
NORTH DAKOTA
SOUTH DAKOTA
WISCONSIN
Chicago, III. 60602; Springfield, III. 62704*
Des Moines, Iowa 50309
St. Paul, Minn. 55101
St. Louis, Mo. 63101
Omaha, Nebr. 68102
Fargo, N. Dak. 58102
Aberdeen, S. Dak. 57401
Milwaukee, Wis. 53202
*lf not sure which address to use, ask your Postmaster.
•56—16—80160-1
280
Business Returns/1968 • Forms and Instructions
1968 Tax Surcharge Tables (if you claim retirement income credit, see "Note" below tables.)
TABLE 1.—
If lint
12a It:
If Una 12a It:
If lint 12t It:
It Una 12a la:
If lint 12a It:
But
Entar
But
Entar
But
Enttr
But
Enttr
But Enttr
Single person
At
lost
less
than
on
lint 12b
At
Itist
less
than
on
lint 12b
At
Itist
less
than
on
lint 12b
At
Itist
lass
than
on
Mm 12b
At less on
least thtn lint 12b
(other than head
$0
$148
$0
$222
$228
$12
$313
$327
$24
$473
$487
$36
$633 $647 $48
of household)
and married
US
155
1
228
235
13
327
340
25
487
500
37
647 660 49
155
162
2
235
242
14
340
353
26
500
513
38
660 673 50
162
168
3
242
248
15
353
367
27
513
527
39
673 687 51
person filing
168
175
4
248
255
16
367
380
28
527
540
40
687 700 52
separate return
175
182
5
255
262
17
380
393
29
540
553
41
700 713 53
182
188
6
262
268
18
393
407
30
553
567
42
713 727 54
188
195
7
268
275
19
407
420
31
567
580
43
727 734 55
195
202
8
275
282
20
420
433
32
580
593
44
734 and over, multi-
202
208
9
282
288
21
433
447
33
593
607
45
ply amount on line
208
215
10
288
298
22
447
460
34
607
620
46
12a tjy .075 and enter
215
222
11
298
313
23
460
473
35
620
633
47
result on line 12b.
TABLE 2.—
If Una
12a It:
If lint
12a It:
If lint
12a Is:
If lint 12a Is:
If lint 12a It:
But
Enter
But
Enter
But
Entar
But
Entar
But Enter
Head of
household
At
less
on
At
less
on
At
less
on
At
less
on
At less on
least
than
lint 12b
least
than
line 12b
least
than
lint 12b
lust
than
llnoIZb
least than lint 12b
$0
$223
$0
$297
$303
$12
$377
$383
$24
$473
$487
$36
$633 $647 $48
223
230
1
303
310
13
383
390
25
487
500
37
647 660 49
230
237
2
310
317
14
390
397
26
500
513
38
660 673 50
237
243
3
317
323
15
397
403
27
513
527
39
673 687 51
243
250
4
323
330
16
403
410
28
527
540
40
687 700 52
250
257
5
330
337
17
410
417
29
540
553
41
700 713 53
257
263
6
337
343
18
417
423
30
553
567
42
713 727 54
263
270
7
343
350
19
423
430
31
567
580
43
727 734 55
270
277
8
350
357
20
430
437
32
580
593
44
734 and over, multi-
277
283
9
357
363
21
437
447
33
593
607
45
ply amount on line
283
290
10
363
370
22
447
460
34
607
620
46
12a by .075 and enter
290
297
11
370
377
23
460
473
35
620
633
47
result on line 12b.
TABLE 3.—
If line
12a is:
If lint 12a Is:
If lint 12a Is:
If lint 12t Is:
If lint 12a Is:
But
Enter
But
Enter
But
Enter
But
Enter
But Enttr
Married persons
At
least
less
than
on
line 12b
At
least
less
than
on
line 12b
At
least
less
than
on
lint 12b
At
least
less
than
on
lmeI2b
At less on
least than line 12b
or surviving
$0
$293
$0
$367
$373
$12
$447
$453
$24
$527
$533
$36
$633 $647 $48
spouse filing
293
300
1
373
380
13
453
460
25
533
540
37
647 660 49
300
307
2
380
387
14
460
467
26
540
547
38
660 673 50
joint return
307
313
3
387
393
15
467
473
27
547
553
39
673 687 51
313
320
4
393
400
16
473
480
28
553
560
40
687 700 52
320
327
5
400
4D7
17
480
487
29
560
567
41
700 713 53
327
333
6
407
413
18
487
493
30
567
573
42
713 727 54
333
340
7
413
420
19
493
500
31
573
580
43
727 734 55
340
347
8
420
427
20
500
507
32
580
593
44
734 and over, multi-
347
353
9
427
433
21
507
513
33
593
607
45
ply amount on line
353
360
10
433
440
22
513
520
34
607
620
46
12a by .075 and enter
360
367
11
440
447
23
520
527
35
620
633
47
result on line 12b.
Note. — Since the line numbers in the tables refer to page 1 of Form 1040, you must make the follow/ing changes if you claim the
retirement income credit: change line 12a to line 13, Part V, Schedule B (Form 1040) and change line 12b to line 14, Part V, Sched-
ule B (Form 1040).
10
CUT ALONG THIS LINE
Ofhei Infernal Revenve publicafions containing helpful tax information
YOUR FEDERAL INCOME TAX, 1969 Edition. Issued each year to help
taxpayers in preparing their income tax returns, this useful booklet
contains more detailed information than the instructions which accom-
pany Form 1040. 160 pages with illustrations. 60 cents per copy
TAX GUIDE FOR SMALL BUSINESS, 1969 Edition. Published annually,
this tax guide answers, in plain layman's language, the Federal tax
questions of Corporations, Partnerships, and Sole Proprietorships. 160
pages with illustrations. 60 cents per copy
They will be available on or about December 15 and may be obtained from your District Director or by moiling this order blank to the Superintendent
of Documents, Washington, D.C. 20402. Indicate the number of each publication desired in the boxes provided below and remit by checic or
money order.
YOUR FEDERAL INCOME TAX
U.S. GOVERNMENT PRINTING OFFICE
DIVISION OF PUBLIC DOCUMENTS
WASHINGTON, D.C. 20402
TAX GUIDE FOR SMALL BUSINESS
POSTAGE AND FEES PAD
U.S. GOVERNMENT PRINTING OFFICE
OFFICIAL BUSINESS
YF
TG
RETURN AFTER 5 DAYS
Street address .
City and Sute ZIP Code .
e«»— 19— 801M-1
Business Retums/1968 • Forms and Instructions
281
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282
Business Retums/1968 • Forms and instructions
SCHEDULE C
(Form 1040)
U.S. Treasury Department
Internal Revenue Service
Profit (or Loss) From Business or Profession
(Sole Proprietorship)
(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 as shown on page 1 of Form 1040
Social security number
(ZIP code)
A Principal business activity : product -••— ■
(See separate Instructions) (For example: retail -hardware: wholesale— tobacco . services- le|a I ; manufaetutinj— lurnilure; ele.)
B Business name C Employer Identification Numlier
D Business address
E Indicate method of accounting: (1) □ cash; (2) Q accrual; (3) □ other.
F Was there any substantial change in the manner of determining quantities, costs, or valuations between the opening and closing inventories?
n YES G NO. If "Yes," attach explanation.
G Were you required to file Forms 1096 and 1099 or 1087 for the calendar year 1968? (See "Item G" in separate instructions for Schedule C.)
□ YES □ NO. If "Yes." where were they filed?
Gross receipts or gross sales $ Less: Returns and allowances $..
Inventory at beginning of year (if different from last year's closing inventory
attach explanation)
Merchandise purchased $ less cost of any items
withdrawn from business for personal use $
Cost of labor (do not include salaiy paid to yourselO
Material and supplies
Other costs (explain in Schedule C-1)
Total of lines 2 through 6
Inventory at end of this year
Cost of goods sold and/or operations (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 yourselO . . . •
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
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 C-3, line 1; and on Form 1040,
page 2, Part II, line 4. Figure your self-employment income and tax on Schedule C^3
SCHEDULE C-1. EXPUNATION OF LINES 6, 12, 14, AND 25 |fg
Line No.
Eiplanalion
Amount
Line No.
Eiplanation
Amount ^^am
$
% _. _
0*8—16—80201-1
Business Reiums/1968 • Forms and Instructions
283
Sehedula C (Form 1040) 19SS
p*f • 2
CONTINUATION OF SCHEDULE C-1. EXPUNATION OF LINES 6, 12, 14, AND 25
LIni No.
EiplnuHon
Amount
Una No.
EipliniUon
Amount
$
$
SCHEDULE C-2. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 11— Where double headings ap-
pear use the first heading for depreciation under Revenue Procedures 62-21 and 65-13 and the second heading for other
authorized practices.
1. Group and tuldelino clasi
UtKription of proporty
2. Cost or other basit
at beginning of year
Cost or othar baala
3. Aawtaddltiontin
yoar (amount)
Date acquired
4. Asaet retirements
In year (amount)
(applicable only to
WProc. 62-21)
5. Depreciation
allowed or allowable
In prior years
e. IVIethod
of
computing
depreciation
7. Class life
OR
Rate(%)
or life
8. Depreciation for
this year
1 Total additiinal firp*y="' HnprBrlafion (An nnt Inr.liirip In ifpm^ holmwl
2 Totals
3 Less: Amount of depredation
4 Balance — Enter here and o
claimed elsewhere
n page 1, line 11 .
SUMMARY OF DEPRECIATION
1 Under R«v. Proc'i
6Z-21 & 65-13
2 Other .
Straight line
Declinine btlanca
Sum of the
years-digits
Units of
production
Additional fint year
(section 179)
Other (specify)
EXPENSE ACCOUNT INFORMATION
Enter information with regard to yourself and your five highest
paid employees. In determining the five highest paid em-
ployees, expense account allowances must be added to their
salaries and wages. However, the information need not be sub-
mitted 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 sepa-
rate instructions for Schedule C, for definition of "expense
account."
Did you claim a deduction for expenses connected with:
(1) Entertainment facility (boat, resort ranch, etc.)? D YES d NO (3) Employees' families at conventions or meetings? Q YES D NO
(2) Living accommodations (except employees on business)? D YES n NO (4) Employee or family vacations not reported on Form W-2? D YES □ NO
048—10— eo201-l *^0
Name
Exponso account
Salaries and wages
Owner
1
^^^^Wff^^M
mi^m:M^&>^S^Sm
2
3
4 ,
5
284
Business Retums/1968 • Forms and Instructions
Instructions for Schedule C
(Form 1040)-1968
Internal Revenue Service
If you owned a business, or practiced a
profession, fill in Schedule C and enter the
net profit (loss) on Form 1040, page 2, Part II,
line 4. 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 sub-
ject to the social security self-employment tax,
unless specifically excluded. See Schedule C-3
(Form 1040), page 2. If you have filed Form
4029, Application for Exemption from Tax on
Self-employment Income and Waiver of Bene-
fits, do not file Schedule C-3; however, write
"Exempt — Form 4029" to the left of the entry
space on Form 1040, page 1, line 15.
If some of your expenses are part business
and part personal, you can deduct the busi-
ness 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 methods of accounting which
may be used are the "cash method" and the
"accrual method". Other methods are per-
missible, such as, completed contract, per-
centage of completion, etc. Any of these
methods or a combination of methods may
be used provided that the method or meth-
ods used properly reflect your income. How-
ever, unless you keep books of account your
return must be on the "cash method."
"Cash method" means that generally all
items of taxable Income actually or construc-
tively received during the year (whether in
cash or in property or services) and those
amounts actually paid during the year for de-
ductible expenses are shovm. Income is "con-
structively" 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 cred-
ited to your account, matured bond coupons,
and similar Items which you can turn Into
cash Immediately are "constructively received"
even though you have not actually converted
them into cash.
An "accrual method" means that you re-
port 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 prod-
uct— Give the one business activity that ac-
counts for the largest percentage of gross In-
come Included on Schedule C, page 1, line 1.
State the broad field of business activity as
well as the product or service, for example
"wholesale — drugs," "retail — apparel," etc.
Item D — Business address, — Do not use home
address as business address unless business
is actually conducted from home. Use street
address rather than box numbers.
Item G — 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.
Line 1 — Gross receipts or gross sales, — En-
ter gross receipts or sales from your trade
iririfb us. government printing office : l9$»-O-290-009
or business. Including finance reserve Income,
discounts received, sale of scrap, bad debt
recoveries, interest, etc. Returns and allow-
ances,— Enter such Items as returned sales,
rebates, and allowances from the sale price
or service charge.
Installment sales. — If you use the Install-
ment method of reporting Income from sales,
you must attach to your return a schedule
showing separately for the years 1965, 19B6,
1967, and 1968 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
amounts collected.
Cost of Goods Sold
Unes 2-9, — If you are engaged In a trade or
a business In which the production, purchase,
or sale of merchandise is an Income produc-
ing factor, you must take inventories of mer-
chandise and materials on hand at the begin-
ning 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, Washing-
ton, D.C. 20224. Application for permission
to change the method of valuing inventories
should be made on Form 3115 and filed wth
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 II — Depredation and obsolescence^ —
You may deduct a reasonable allowance for
exhaustion, wear and tear, and obsolescence
of property used In the trade or business.
For additional information regarding deprecia-
tion, see the Instructions for Form 1040. The
depreciation Instructions discuss the alterna-
tive standards and procedures for use in
determining depreciation under Revenue Pro-
cedures 62-21 and 65-13. While not man-
datory, 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
depreciation, fill In Schedule C-2. In case
obsolescence Is Included in this deduction,
state separately amount claimed and basis
upon which it Is computed.
Line 14 — Repairs, — ^You may deduct the cost
of Incidental repairs. 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 prop-
er^ are not deductible, since such expendi-
tures are chargeable to capital accounts or to
depreciation reserve depending on how de-
preciation Is charged on your books.
Line 19 — Amortization. — For the election to
amortize research or experimental expendi-
tures, 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 (otiier tlian
your share). — Enter deduction for contribu-
tions to or under a pension, profit-sharing,
annuity, or bond purchase plan, and compen-
sation under a deferred payment plan for
your employees on this line. If the plan in-
cludes you as a self-employed individual, enter
your share on Form 1040, page 2. Part III, line
4 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 worth-
less; 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 subse-
quently 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 de-
duction. Attach a statement showing a de-
scription of the property, date acquired, cost,
subsequent improvements, depreciation al-
lowed or allowable since acquisition. Insur-
ance proceeds, salvage value, and deductible
loss.
Line 24 — Depletion. — If a deduction Is
claimed on account of timber depletion, at-
tach Form T to your return.
Line 25— Other business expenses. — Include
all ordinary and necessary business expenses
for which no space is provided in the sched-
ule. Do not Include cost of business equip-
ment or furniture, expenditures for replace-
ments, or for permanent improvements to
property, or personal living and family
expenses.
Automobile Expenses, Special Rule, — See
page 7 of the Forjn 1040 Instructions for op-
tional method of computing deductible auto-
mobile expenses.
Net operating loss deduction. — Any net op-
erating loss deduction should be entered as a
"minus" figure on Form 1040, page 2, Part II,
In "Miscellaneous Income."
Expense account Information. — Expense ac-
count 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 deduction 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 of-
fice supplies or for local transportation In
connection with an errand. You should main-
tain records to substantiate entertainment
expenditures.
•»•— M— 80U7-I
Business Retums/1968 • Forms and Instructions
285
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 as shown on page 1 of Form 1040
Social security number
Business name and address _
Location of farm(s) and number of acres in each farm .
If you filed Form 943, enter em-
ployer identification number here
FARM INCOME FOR TAXABLE YEAR— CASH RECEIPTS AND DISBURSEMENTS METHOD
PART 1. — Report in the applicable column below receiptstrom sale of livestock held primarily for sale. (Do not include other sales of livestock held for draft, breeding, or dairy purposes;
report such sales on Schedule D (Form 1040))
SALES OF MARKET LIVESTOCK AND PRODUCE RAISED AND HELD PRIMARILY FOR SALE
OTHER FARfil INCOf^E
Cattle
Sheep ....
Swine ....
Poultry . . .
Bees ....
Dairy products .
Eggs ....
Meat products .
Poultry, dressed .
Wool ....
Honey ....
ToUls
Total of columns 1,
Quantity
Kind
Grain . . . .
Hay
Cotton . . . .
Tobacco . . .
Vegetable^ . . .
Fruits and nuts .
Syrup and sugar .
Wood and lumber .
Other forest prod-
ucts . . . .
Other (specify):
Quantity
Items
Mdse. rec'd for produce . . .
Machine work
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) .
Gasoline tax credit
Other (specify):
2, and 3. Enter here and in Part IV, line 1 below .
PART II. — SALES OF PURCHASED LIVESTOCK AND OTHER ITEMS PURCHASED FOR RESALE
8. Description
b. Date acquired
c Amount received
d. Costof other basis
0. Profit (or loss)
Livestock'
^
$...
$ _.. ._
Totals (enter amount from column e, in Part IV, line 2 below) . . .
$
$
$
PART III. — FARM EXPENSES FOR TAXABLE YEAR (see separate instructions)
(Do not include personal or tivinc expenses or expenses not attributable to production of farm income, such as taxes, insurance, repairs, etc., on your dwelling)
Items
1. Amount
Items
2. Amount
Items
$..
Veterinary, medicine .
Gasoline, fuel, oil . ■
Storage, warehousing .
Taxes
Insurance
Utilities
Rent of farm, pasture .
Freight, trucking . ■
Conservation expenses .
$..
Retirement plans, etc.
(Other than your share —
See instructions) . . .
Other (specify):
Labor hired ....
Repairs, maintenance .
Interest
Feed purchased . . .
Seed, plants purchased
Fertilizers, lime . .
Machine hire . . .
Supplies purchased .
Breeding fees . . .
Total of columns 1, 2, and 3. Enter here and In Part IV, line 4 below (cash method), or page 2, Part VII, line 6
(accrual method) I*
PART IV.— SUMMARY OF INCOME AND DEDUCTIONS-rCASH RECEIPTS AND DISBURSEMENTS METHOD
1 Sale of livestock and produce raised and
other farm Income
2 Profit (or loss) on sale of purchased live-
stock and other purchased Items . . .
3 Grtjss profits* . . . . . ■ .
4 Farm expenses (from Part III) . .
5 Depreciation (from Part V) . . .
6 Other farm deductions (specify):
Total deductions
8 Net farm profit (or loss) (subtract line 7 from line 3). Enter here and on Form 1040, page 2, Part II, line 6. Rgure
your self-employment Income and tax on Schedule F-1
$
«Use this amount for optional method of computing net earnings from self-employment. (See line 3, Schedule F-1 (Form 1040).) !«8— 1«— soMt-i
286
Business Retums/1968 • Forms and Instructions
Schedule F (Form 1040) 1968 ''"''' ^
PART V. — DEPRECIATION (see instructions) (Do not include property you and your family occupy as a dwellinz, its furnish Jnss, and other Itemi used for personal purposu)
Where ciouble headings appear use the first heading for depreciation under Revenue Procedures 62-21 and 65-13 and the second heading for
other authorized practices.
1. Group and guideline class
Description of property
2. Cost or other basis
at beginning of year
OR
Cost or other basis
3. Asset additions
in year (amount)
OR
Date acquired
4. Asset retirements
in year (amount)
(applicable only to Rev.
Pioc. 62-21)
5. DepreciaUon
allowed or allowable
in prior years
6. Method of
computing
depreciation
7. Clau life
--OR —
Rale(%)
or life
6. DepreciaUon 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)) . .
. . . .
$
SUMMARY OF DEPRECIATION
1 Under Rev. Proc's.
62-21 and 65-13
2 Other . . .
Straistit line
Declining balance
Sum of the
years digits
Units of
production
Additional fir^t year
(section 179)
Other (specify)
PART VI.— FARM INCOME FOR TAXABLE
(Do not include sales ol livestoclt iield (nr draft, breeding, or da
YEAR— ACCRUAL METHOD
ry purposes; report such sales on Schedule D (Form 1040), and omit Ihem
from "On hand at beginning of year" column)
Description
(Kind ol livestock, crops,
or other products)
On hand at beginning o( year
Purchased during year
Raised
during year
Consumed or
lost during
ye-.r
Sold during year
On hand at end of year
Quantity
Inventory value
Quantity
Amount paid
Quantity
Quantity
Quantity
Amount received
Quantity
Inventory value
«
£
s
$
' "■
Totals (enter here and in
'^
$ —
(Enter on tine 4)
$
$
Part VII belov*
) . . .
(Enter on line 3)
(EnteronlineUb))
(Cn'eronlinsICa))
$-
PART VII.— SUMMARY OF INCOME AND DEDUCTIONS— ACCRUAL METHOD
1(a) Inventory of liuestocl<, crops, and products at end of year
(b) Sales of livestocl;, crops, and products during year . .
(c) Agricultural program payments:
(1) In cash
(2) In materials and services
(3) Commodity Credit loans forfeited (or under election)
(d) Gasoline tax credit
(e) Other farm income (specify):
2 Total (add lines 1(a) through 1(e)) ....
3 Inventory of livestocl<, 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 111).
7 Depreciation (from Part V) .
8 Other farm deductions
(specifiO:
Total of line 8 .
9 Total deductions
10 Net farm profit (or loss) (subtract line 9 from line 5). Enter here and on Form 1040, page 2. Part II, line 6. Figure
your self-employment income and tax on Schedule F-1
•Use this amount for optional method of computing net earnings from self-employment. (See line 3, Schedules F-1 {Form 1040).)
U.S. eOVEH.NMENT PRINIINO OmCE : WSI -290K!1I c4S— J6— SO205-1 »">
Business Retums/1968 • Forms and Instructions
287
Instructions for Schedule
(Form 1040)— 1968
Cash Receiptsand Disbursements Method
Inciudfi 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 or prior years, (b) the profits
received from the sale of any livestock and
other items purchased, and (c) income re-
ceived from all other sources. Expenses w/ill 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 inven-
tories 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 ani-
mals according to either the "farm-price
method" or the "unlt-tivestock-price method."
Income
AM farm income from whatever source must
be reported in Schedule F or in Schedule D
(Form 1040). Anything of value received in-
stead of cash, such as groceries received in ex-
change 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
miJSt not be claimed as deductions. Recover-
ies 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 but did
not materially participate in its operation, re-
port the income on Schedule B (Form 1040),
Part II.
Qualified per-unit retain certificates and
patronage dividends received from coopera-
tives in cash, qualified written notices of al-
location, 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 re-
ceipt. 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 farm-
ing are not includable in income, but the pur-
chase price of such items must be required ac-
cordingly. Dividends you receive on nonbusi-
ness purchases are not includable in income.
Report sales, exchanges, or involuntary con-
versions 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 Form 1040, page 1, line 15.
Gasoline tax credit. — If you use the "cash
method," enter in Part I any Federal gasoline
tax claimed as a credit on Form 1040 for 1967.
However, if you use the "accrual method,"
enter in Part VII, line 1(d) any Federal gaso-
line tax you are claiming as a credit on Form
1040 for 1968.
^ f
U.S. Treasury Department
Internal Revenue Service
The term "farm" does not Include the cultivating or
operating of a farm for recreation or pleasure; the
result of which is a continual loss from year to year*
Agricultural Program Payments.
In cash. — Enter the total amount of price
support payments, diversion 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 fer-
tilizer 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 For-
feited (or under election). — 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, un-
less an election is made to include these
amounts in income vt/hen received. If you made
this election, or delivered or forfeited the
pledged commodity, enter the amounts re-
ceived on this line. If you made such an elec-
tion, attach to your return a statement showing
details of such loans. You must continue to
report similar loans as income until you re-
ceive 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 deducted.
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 except to
the extent that the services of such persons are
used in boarding and otherwise caring for
farm laborers.
Repairs and maintenance. — Amounts ex-
pended for repairs and maintenance of farm
buildings (except your dwelling), fences, drains,
and other farm improvements, and for repairs
and maintenance of farm machinery and equip-
ment; cost of ordinary tools of short life or
small cost such as shovels, rakes, etc. Amounts
paid for replacements of, or additions to, farm
machinery, farm buildings, or other farm equip-
ment of a permanent nature are not deductible.
Utilities. — The farm share of the expendi-
tures for water rent, electricity, telephone, etc.
Do not deduct personal expenses.
Fertilizers and lime. — ^These and similar
materials may be either capitalized or de-
ducted as an expense.
Supplies purchased. — Cost of twine, spray
materials, poisons, disinfectants, cans, bar-
rels, baskets, egg cases, bags, etc.
Taxes. — State and local taxes. Do not deduct
Federal income taxes; estate, inheritance, leg-
acy, succession, and gift taxes; nor taxes as-
sessed 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 im-
provements, equipment, crops, and livestock.
Rent of farm, part of farm, or pasture. —
Rent paid in cash. A tenant farmer paying
rent to his landlord in the form of crops raised
on the farm (under a crop share agreement)
may not deduct as rent the value of the crop
given to the landlord, but the tenant may de-
duct 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 de-
fray 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 percent of your gross in-
come 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 tax-
able 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 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 the line provided on page 1, Part III. column
3. of Schedule F. If the plan includes you as
a self-employed individual, enter your share on
Form 1040, page 2, Part III, line 4 and attach
Form 295DSE. For other plans attach Form
2950 (optional in the first year — see instruc-
tions 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, stationery, 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 $5,000, whichever is lesser.
Depreciation. — Allowance for depreciation
of buildings, improvements, machinery, or
other farm equipment of a permanent nature.
Similar assets may be grouped together as
one item for reporting purposes in the de-
preciation schedule on Schedule F. In com-
puting depreciation do not include the value
of land. Do not claim depreciation on live-
stock or any other proper^ included in your
inventory. Depreciation, however, may be
claimed on livestock acquired for work, breed-
ing, or dairy purposes which are not included
in your inventory of livestock purchased or
raised for sale. See instructions for Form
1040 for methods of computing depreciation.
Losses. — Losses of farm buildings, ma-
chinery, and other farm property not included
in your inventory, if not compensated by in-
surance or otherwise. Losses of property in-
cluded 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 deductible; 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 per-
sonal losses.
Net operating loss deduction. — ^Any net op-
erating loss deduction should be entered as a
"minus" figure on Form 1040, page 2, Part
II, in "Miscellaneous income."
Additional information available. — You may
obtain l.R.S. Publication 225, Farmer's Tax
Guide, free from your county agricultural
agent or an Internal Revenue Service office.
•ifCl-il-i: U.S. government pointing office : 196*-0-2BO-012
288
Business Retums/1968 • Forms and Instructions
.M 1065
U.S. Treasury Department
Internal Revenue Service
A Principal business activity
(See General Instruction K)
B Principal product or service
(Se« General Instruction K)
U.S. Partnership Return of Income
FOR CALENDAR YEAR 1968 or other taxable year beginning
1968, and ending 19
Number and street
City or town and State
C Employer Idintificitien No.
0 County In which lectttd
E Dito business commeneid
IMPORTANT — All applicable lines and schedules must be filled in. If the lines on the schedules are not sufficient, see Instruction R.
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
Form 1065)
11 Other income (attach schedule)
12 TOTAL income (lines 3 through 11)
casualty or theft (attach statement)
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
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
25 Other deductions (Schedule J)
26 TOTAL deductions (lines 13 through 25)
27 Ordinary income (loss) (line 12 less line 26) (see General Instruction G)
Schedule A— COST OF GOODS SOLD ~~~~
assets (line
24)
16,
Schedule D,
Inventory at beginning of year (if different from last year's closing inventory, attach explanation)
Purchases
Less: Cost of items withdrawn for personal use
Cost of labor
Material and supplies
Other costs (attach schedule)
Total of lines 1 through 5
Less: Inventory at end of year
8 Cost of goods sold. Enter here and on line 2 above
(Method of inventory valuation
Under penalties of perjury. I declare that I have examined this return, including accompanying schedules and statements, and to
knowledge and belief it is true, correct, and complete. If prepared by a person other than taxpayer, his declaration is based on all
which he has any knowledge.
the best of my
information of
►
►
Signature of partner or member
Date
Signature of pr«parcr other than partner or member
Business Retums/1968 • Forms and Instructions
289
Form J i5— 1968
Page
NOTE: Any items specially allocated to the partners should be included in the appropriate columns of Schedule K, instead of the lines indicated bv
Schedules B through J (See Genpral Instruction Q)
Schedule B— INCOME FROM RENTS
1. Kind and location of properly
2. Amount of rent
3. Depreciation
(explain in
Schedule 1)
4. Repairs
(explain in
Schedule J)
5. Other expenses
(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 notes and accounts re-
ceivable outstanding at end ot year
3. Sales on account
Amount added to reserve
6. Amount charged
against reserve
1. Year
4. Current year's
provision
5. Recoveries
at end of year
1963.
1964 .
1965 .
1966 .
1967 .
1968.
Schedule I— DEPRECIATION (See Instruction 21)
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.
1. Group and guideline class
Description of property
2. Cost or other basis
at beginning ol year
OR
Cost or other basis
3. Asset additions
in year (amount)
Date acquired
4. Asset retirements
in year (amount)
(applicable only to Rev.
Pfoc. 62-21)
5. Depreciation
allowed or allowable
in prior years
6. Method of
computing
depreciation
7. Class life
— 0R--
Rate(%)
or life
S. Depreciation tor
tfiis year
1 Total additional first-year depreciation ^ao not include in line 2 below). (Enter here and allocate to each partner in column 5 of
'\^^^^^
i'
3a Total
3b Total of line 1 and line 7 . . ,
4 Less: Amount of depreciatior
5 Balance — Enter here and on
claimed on line 1
above and in *%che
dules A and B
SUMMARY OF DEPRECIATION
1 Under Rev. Procs.
62-21 and 65-13
2 Other ....
Straight line
Declining balance
Sum of the
years-digit?
Units of
production
Additional first year
(section 179)
Other (specify)
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 01
column
Explanation
Amount
290
Business Returns/1968 • Forms and Instructions
Form 1065 — 1968
Page
Schedule K — PARTNERS' SHARES OF INCOME, CREDITS, DEDUCTIONS, ETC.
2. Percent-
age of time
devoted to
business
3. COST OR BASIS Of INVESTMENT IN PROPERTY
1. Give name, address, and social security number of each partner. (Designate nonresident aliens,
if any.) Wfiere return of partner or member is filed in another Internal Revenue district or in an
Internal Revenue service center, specify district or service center.
(i) Life
Years
(ii) Basis of
new proparty
(iii) Cost of
used property
(a)
4 or more but
less than 6
6 Of more but
less than 8
8 or more
(b)
4 or more 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 more
(d)
4 or more but
less than 6
6 or more but
less than S
8 or more
(e)
4 or more but
less than 6
6 or more but
less than 8
8 or more
Totals
4. Ofdinaty income 5. Additional first-year ■ 6- Payments to partners — salaries
(loss) depreciation i and interest
(line 27, page 1) (line 1, Scliodule 1) I (line 14, page 1)
7. Qualifying 8. Net short-term gain (loss) from
dividends sale or exchange of capital as
(attach list; i sets (line 9, Schedule D)
(a) ■
1
(M .
(c) .
(<i) .
(e) .
Totals
I
9. Net long-term gain (loss) Irom
sale or exchange oi capital assets
1 (line 13, Sdiedule D)
10. Net gam (loss) under
section 1231
(line 6, Schedule D)
U. Net earnings from
self-employment
(line IG. Schedule N)
12. Contributions
(see Sch. K
instructions)
13. Expense account
allowance
(see Sch. K instructions)
(a) -
(b) .
(c) .
(d) .
(e) .
Totals
NOTE: See ttie instructions tor other items required to be reported separately.
F Was there any substantial change in the manner of determining quantities, costs or valuations between the opening and
n YES n NO. If "Yes," attach explanation.
G Were you liable for filing Forms 1096 and 1099 or 1087 for the calendar year 1968?
If "Yes," where were they filed?
H Is any member of the partnership related by blood or marriage to any other member?
I Is any member of the partnership a trust for the benefit of any person related by blood or marriage to any other member?
J Did the partnership, during the taxable year, have any contracts or subcontracts subject to the Renegotiation Act? . .
If "YES," see General Instruction P and enter appropriate amount here $
K Did you claim a deduction for expenses connected with;
(1) Entertainment facility (boat, resort, ranch, etc,)?
(2) Living accommodations (except employees on business)?
(3) Employees' families at conventions or meetings?
(4) Employee or family vacations not reported on Form W-2?
closing inventories?
. G YES □ NO
□ YES G NO
n YES G NO
G YES G NO
G YES n NO
n YES n NO
G YES G NO
G YES G NO
cS»— 19— ^—-l
Business Returns/1968 • Forms and Instructions
291
Form :065 — 1968
P«|e 4
Schedule L — BALANCE SHEETS (See General Instruction J)
Befinning of taxable year
End of taxable year
ASSETS
Amount
Total
Amount
Tola!
1 Cash
2 Trade notes and accounts receivable
(a) Less allowance for bad debts
3 Inventories
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
13 Total assets
LIABILITIES AND CAPITAL
14 Accounts payable
15 Mortgages, notes, and bonds payable in less than 1 year .
16 Other current liabilities (attach schedule)
17 Mortgages, notes, and bonds payable in 1 year or more . .
18 Other liabilities (attach schedule)
20 Total liabilities and capital
Schedule M — RECONCILIATION OF PARTNERS' CAPITAL ACCOUNTS (See Instruction for Schedule M)
1. Capital account at
beginninsof year
2. Capital contributed
during year
3. Ordinary income
(loss) trom line 27.
pagel
4. Income not included
in column 3 plus non*
taxable income
5. Losses not mcluded
in column 3, plus
unallowable deductions
6. Withdrawals and
distributions
7. Capital account at
end o( 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
A^At^ U.S. GOVERNMENT PRINTING PFFICE ; 19ol— O-2*?-023
292
Business Retums/1968 • Forms and Instructions
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 file 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 all 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 1968
or other taxable year beginning in 1968. 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. However, the return of a foreign partner-
ship in which all the partners are nonresident
aliens must be filed on or before the 15th day
of the 6th month following the close of the
taxable year of the partnership.
All partnerships whose principal place of
business or principal office or agency is located
in Alabama, Florida, Georgia, Mississippi. North
Carolina, South Carolina or Tennessee must
file their returns for 1968 with Internal Reve-
nue Service Center, 4800 Buford Highway,
Chamblee, Georgia 30006. All other partner-
ships must file their returns with the District
Director of Internal Revenue for the district
in which the partnership's principal place
of business or principal office or agency is
located.
Where the partnership does not have a prin
cipal office or agency or principal place of
business in the United States, the return must
be filed with the Director of International Op-
erations, Internal Revenue Service, Washing-
ton, D.C. 20225, U.S.A.
E. Signature. — The return must be signed
by one partner or member. If receivers, trust-
ees 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 in main-
taining the partnership's 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 ma-
terial item) without first securing consent on
Form 3115, Application for Change in Ac-
counting Method.
Rounding off to who/e-dol/ar 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
122. 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) Income 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.
Either a copy of Form 1099 or a reasonable
facsimile shall be furnished the recipient of
the interest. Exceptions — No report is re-
quired of the following; (1) payments of any
type to a corporation, (2) distributions or sal-
aries 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.
Partnerships 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) Generally, the partnership shall make
the elections affecting the computation of tax-
able income derived from partnership opera-
tions. Examples of such elections are the
method of accounting employed, methods of
depreciation, etc. However, certain elections
are made by a partner separately on his
individual income tax return rather than by
the partnership. These elections are made
under; section 901. relating to foreign tax
credit; section 615, relating to exploration
expenditures; and section 617, relating to
additional exploration expenditures for do-
mestic mining.
(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
Business Retums/1968 • Forms and Instructions
293
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
sales 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-
tributions; (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 inventory 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. In computing the partners' dis-
tributive shares of such ordinary income, the
income shall be allocated only to partners other
than the distributee and separately taken into
account under section 702(a)(8). 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
allowed 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, a partner shall take into account
his share of the income and losses of the
partnership, subject to the limitation of section
704(d). The net operating loss deduction shall
not be allowed in computing the net earnings
from self-employment.
P. Information regarding renegotiable con-
tracts.— Every partnership which held, during
the taxable year, contracts or subcontracts
which were subject to the Renegotiation Act of
1951, shall, in answer to question J, page 3,
state the actual or if not accurately determi-
nable, its best estimate of the aggregate gross
dollar amount billed during the current taxable
year under all contracts and/or subcontracts.
Q. Specially allocated items. — Distributive
shares of items of income, gain, loss, deduc-
tion or credit are to be allocated among the
partners in accordance with 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 all business operations except
those required to be reported in lines 4
through 10.
Instal/ment sales. — If, pursuant to section
453, the installment method is used, attach
a schedule showing separately for the years
1965, 1966, 1967, and 1968 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, inanufacture, 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 LIFO
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 income-deterniining 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 organised 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 p'eceding taxable year
of the corporation.
CO exempt from tax under section 501
(charitable, etc., organizations) or sec-
tion 521 (farmers' cooperatives); or
(li) 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;
(b) interest on tax-free convenant bonds.
8. Royalties. — Enter net income (loss) as
shown on the detailed schedule to be attached
to the return.
9. Net farni 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 its 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 proceeds.
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 partners — 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 without 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 personal use.
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 fine. (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-
294
Business Retums/1968 • Forms and Instructions
erty assessed, as tor 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.
Theft losses can be deducted in the year in
which the partnership discovers the loss, and
only 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 (b)
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.
Adjustments to 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:
(a) 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
ypc-s 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) Special 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 + 3 + 2 + 1). For the first year five-
fifteenths of the cost would be allowable, for
the second year four-fifteenths, etc.
(iii) Other methods. — A partnership may
use any reasonable consistent method which
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) f?eal property — Suspension period
property. — In general, in the case of certain
real property whose construction, recon-
struction, or erection was completed during
the taxable year but which (1) began during
the period beginning on October 10, 1966,
and ending on March 9, 1967, or (2) began,
pursuant to an order placed during such
period, before Ivlay 24, 1967, the methods
described in the preceding paragraphs for new
property apply only to that portion of the
basis attributable to work done after May 23,
1967. For provisions relating to exceptions
and $50,000 exemption, see section 167(i).
(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 & B 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 amount of additional first-year depre-
ciation is deducted from the total depreciation
and allocated to each partner in col. 5, Sched-
ule K. Each partner enters this amount, sub-
ject to the limitations in the preceding para-
graph, in Part III of Schedule B (Form 1040)
of his individual income tax return.
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 tiled 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 tne
statements of election required by these sec-
tions, consult your District Director.
23. Depletion. — It a deduction is claimed
tor timber depletion. Form T should be ob-
tained from the District Director and filed with
the 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 any other
deferred 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
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 income 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
Business Returns/1968 • Forms and Instructions
295
as a part thereof an itemized statement, in
detail; stiowing (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 0 — 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 sales or exchanges of capital
assets and property other than capital assets
should he 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 by amount, type and life of prop-
erty. The cost of used property is LIMITED
TO AGGREGATE COST OF $50,000.
When property is disposed of prior to the
"life years" assigned thereto, each partner
should be notified of the dates when 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 chari-
table 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 travel and entertainment expendi-
tures.
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
$'0,000.
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 Idl); 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); addi-
tional exploration expenditures for domestic
mining (section 617); and any items of in-
come, gain, loss, deduction or credit subject
to a special allocation under the partnership
agreement which differ 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 (ii) 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 M — Reconciliation of Partners'
Capital Accounts. — This schedule should show
what caused the changes in the partners'
capital accounts during the taxable year. The
total of column 1 of Schedule M should agree
with line 19 of Schedule L for the beginning of
the taxable year and the total of column 7 of
Schedule M should agree with line 19 of
Schedule L for the end of the taxable year.
Any difference should be adequately explained
in an attached statement.
Schedule N — Computation of net eamlngs
(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
capita/ 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.
•^rir-ii-ir U.S. government rarNnNG office : 196I-0-290-029
296
Business Retums/1968 • Forms and Instructions
1120S
U.S. Treasury Department
Internal Revenue Service
U.S. Small Business Corporation
Income Tax Return for the calendar year 1968 or
other taxable year beginning .
... 1968, ending „ 19..
A Date of election as
business corporation
B Business Code
Instructions)
Name
Number and street
City or town, State, and ZIP code
C Employer Identification No.
D County in which located
E Enter total assets from line
14, column D, Schedule L
IMPORTANT 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
8 Gross royalties
9 Gains and losses (separate Schedule D, Form 1120S) —
(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 (if
$25,000, see instructions)
(c) Net gain (loss) from saleor exchange of property other than capital assets
10 Other income (attach schedule)
11 Total income, lines 3 through 10 . .
12 Compensationof 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) . . .
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 pla
(b) Other employee benefit plans (see instructions)
26 Other deductions (attach schedule)
27 Total deductions on lines 12 through 26 .
28 Taxable income, line 11 less line 27
s (attach
Form 2950)
tha
29 Income tax; (a) On capital gains (Schedule J)
(b) Surcharge — enter 10% of line 29(a) (Fiscal year corporations see
instructions for Schedule J)
30 Credits: (a) Tax deposited — Form 7004 application tor extension (sttach copy)
(b) Credit for U.S. tax on nonhighway gas and lube oil (attach Form 4136)
31 TAX DUE (line 29 less line 30). See instruction G for Ta< Deposit System . .
32 OVERPAYIvlENT (lire 3D less line 29)
Un 'er penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief It is true,
correct, and complete. If prepared by a person other than taxpayer, his declaration is based on all information of which he has any knowledge.
CORPORATE
SEAL
Signature of officer
lndividu.-)l or firm signature of preparer
Business Retums/1968 • Forms and Instructions
297
Form H20S (1968)
ge 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)
I. Name of officer
2. Social security number
3. Title
4. Time de-
voted to
business
5. Percent-
age of cor-
Deration
stock owned
6. Amount of
compensation
7. Expense account
allowances
Total compensation of officers (enter here and on line 12, page 1)
' "
Schedule F— BAD DEBTS — RESERVE METHOD (See instruction 15)
2. Trade notes and accounts re-
ceivable outstanding at end of year
Amount added to reserve
7. Reserve for bad debts
at end of year
1. Year
3. Sales on account
4. Current year's
provision
5- Recoveries
against reserve
1963.
1964.
1965.
1966.
1967.
1968.
Schedule G— DEPRECIATION (See Instruction 22)
Taxpayers using Revenue Procedures 62-21 and 55-13: 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. Dale
acquired
3. Cost or
olher basis
4. Depreciation c Meihnri nf
al'owejj or aMowable computing deprecation
6. Life
or rate
7. Depreciation
for tfiis year
Buildings
Furniture and fixtures
Transportation equipment ....
Machinery and other equipment . .
2 Totals
4 Balance — Enter here and on line 22, pa
ge 1 . . . .
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 of
production
Additional first-year
(section 179)
Olher (specify)
Schedule J— TAX COMPUTATION (See instructions)
1 Taxable income (line 28, page 1)
2 (a) Enter 48 percent of line 1 (Members of controlled groups see instructions)
(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).
6,500.00
Enter here and on line 29(a), page 1 ,
25,000.00
298
Business Retums/1968 • Forms and Instructions
Form 1120S (1968)
Page '
Schedule K— SHAREHOLDER'S SHARE OF INCOME (See instructisns)
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 29, page 1)
3 Corporation's undistributed taxable income
Schedule of Distribution and Income
1
2. Stock ownersh
P
3. PercenUteof
time devoted
1. Namt of each tharetiolder
Social security number
Number ot
Period held
shares
From
To
to business
(a)
(b)
(c)
(d)
(e)
(0
(g)
(t))
(i)
0)
1
Continuation of Schedule of Distribution
and Income
; 5. Dividends
6. Share of un-
distributed taxable
income or net
operating loss
7. Share of net
long-term capital
gainaftertax{See
instructions)
8. Dividends
entitled to
exclusion
9. Amount tax-
able as
ordinary
income
10. Nondivldend distributions
4. Compensation
Dates Amounts
Date { Amount
1
(a) ....
(b) ....
(c) ....
(d) ....
1
(e) ....
(f) ....
(g)
(h) ....
(i) ...
(j) ....
Totals
!^^^K
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? Yes □ 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 G '^o D
If "Yes," enter the aggregate gross dollar amount billed during the
year $
I Amount of taxable income (or loss) for: 1965 $ ,
1966 $ ; 1967 $
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 Q
L Did you claim a deduction for expenses connected with:
(1) Entertainment facility (boat, resort, ranch,
etc.) Yes □ No □
(2) Living accommodations (except employees
on business) Yes □ No □
(3) Employees' families at conventions or meet-
ings Yes n No D
(4) Employee or family vacations not reported on
Form W-2 Yes Q No Q
M Were you liable for filing Forms 1096 and 1099 or 1087 for the
calendar year 1968? 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 Answer only if (1) this is the first 1120S return filed since your elec-
tion to be treated as a small business corporation and (2) the
corporation was in existence for the taxable year prior to the elec-
tion and had investment credit property:
Was an agreement filed under Section 1.47-4(b) of the Regula-
tions? Yes D No n
Business Returns/1968 • Forms and Instructions
299
Form H20S (1968)
Page '
Scheciuie L-
—BALANCE SHEETS (See instructions)
Be£inntng of taxable year
End of taxable year
ASSETS
(A) Amount
(B) Total
(C) Amount
(D) Total
a Cash
2 Trade notes and accounts receivable
(a) Less allowance for bad debts
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 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 SHAREHOLDERS' EQUITY
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, l^nds payable in 1 yr. or more . .
20 Other liabilities (attach schedule)
""•** "
21 Capital stock
22 Paid-in or capital surplus (attach reconciliation) .
•••■*
23 Retained earnings — Appropriated (attach schedule) .
■■"
24 Retained earnings — Unappropriated
25 Shareholders' undistributed taxable income . . .
26 Less cost of treasury stock
( )
( )
27 Total liabilities and shareholders' equity . .
Schedule M-1— RECONCrLIATION 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 . .
7 Income recorded on books this year not
included in this return (itemize)
(a) Tax-exempt interest. $
4 Taxable income not recorded on books this year
(Itemize) -
8 Deductions in this tax return not charged
against book income this year (itemize)
5 Expenses recorded on books this year not de-
ducted in this return (itemize)
9 Total of lines 7 and 8
10 Income (line 28, page 1) — line 6 less line 9
6 Total of lines 1 through 5
Schedule M-2— ANALYSIS OF UNAPPROPRIATED RETAINED EARNINGS PER BOOKS (line 24 above)
1 Balance at beginning of year .
2 Net income per books . . .
3 Other Increases (itemize)
Total of lines 1, 2, and 3
5 Distributions out of current or accumulated
earnings and profits: (a) Cash . . . .
(b) Stock ....
(c) Property . . .
6 Current year's undistributed taxable income
or net operating loss (column 6, Schedule K) .
7 Other decreases (itemize)
8 Total of lines 5, 6, and 7 . - . .
9 Balance at end of year (line 4 less line 8) .
■ii-il-^'ti U.S. GOVERNMENT PRINTING OFFICE ; 1968—0-290-085
300
Business Retums/1968 • Forms and Instructions
Internal Revenue Service
Instructions for Form 1120S
U.S. Small Business
Corporation Income
Tax Return
(References are to the /rfemal Revenue Code)
A. Corporations required to file Form
1120S. — Every small business corporation
(as denned In section 1371(a)) which has
filed a proper and timely election undor section
1372(a) not to be subject to the Income tax
Imposed by chapter 1 (other than by section
1378) must file Form 1120S. Seo Form 2553.
B. Consents of shareholders. — Consents of
all shareholders must be Included on the
election form notifying the District DIrsctor or
Service Center Director of the election, or In-
cluded as attachments to the election. However,
where the election was made before the first
day of the taxable year, the consents of the
persons who became shareholders after the
date of election and on or before such first day
must be filed with the District Director or
Service Center 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 1120S 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, wr
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 or Service Center
Director with whom the election was filed within
a period of 30 days after they become share-
holders or the election Is automatically termi-
nated. 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
ZO percent of which Is passhre 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 shar»-
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 ck>se 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 tlie
first month; and .for ell succeeding taxable
years. The revocation is to be made in the
manner prescribed by regulations.
Where the small business corporation has
elected under section 1372(a) and the election
has been terminated or revoked, the corpoia-
tion Is not eligible to again elect under 1372
. . for 5 years unless the Commissioner coj»-
sents to such an eIectioi>.
D. Period to be covered by return, — ^The
return shall be filed for the calendar year 1968
or other taxable year beginning In 1968. M
the return Is for other than a calendar year,
fill In the taxable year space at the top of tf»
form. If the corporation liquidates or oth•^
wise ceases to exist and this Is the last retum
it Is required to file, write "FINAL RETURN"
at the top of the form.
E. When to flle^— The retum must be flted
on or before the 15th day of the third montb
following the close of the taxable year. Request
for automatic extension of 3 months for filing
of return must be made on Form 7004. (Se»-
tlon 6081(b).)
F. Where to fllo, — Corporations whose
principal place of business or principal office
or agency Is located In either Alabama, FlorUJa,
Georgia, Mississippi, North Carolina, South
Carolina or Tennessee must file their Form
1120S return for 1968 with Internal Revenue
Service Center, 4800 Buford Highway, Chanv
blee, Georgia 30006. All other corporations
must file their return with the District Director
of Internal Revenue for the district in which
the company's principal place of business Is
located.
G. Payment of tax. — The balance of taot
due must be paid In full when the retum 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
sbrth month following the close of the taxable
year.
AN corporations must deposit their Incoms
tax payments with an authorized commercial
bank depositary or Federal Reserve bank. All
deposits must be accompanied by a Form
503 (Federal Tax Deposit, Corporation Income
Taxes). Do not remit directly to Internal Rev-
enue Service. Timeliness of deposits will b*
determined by the date the deposit is re-
ceived by the commercial bank depositary or
Federal Reserve bank. However, a deposit
received after the due date will be considered
timely If the corporation establishes that H
was mailed on or before the second day before
the prescribed due.datt..
Corporations needing Forms 503 may obtain
them by making application to the District
Director or Director of a Service Center. The
application should Include the corporation's
name, identification number, address, and ths
taxable year to which the deposits relatt.
H. Accounting methods. — ^Taxable Income
must be computed In accordance with the
method of accounting regularly used in malrv
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 specBi-
cally permits it, a taxpayer may not change tiM
method of accounting upon the basis of which
it has reported its income in prior years (tor
its income as a whole or with respect to any
material item) without first securing consent
on Form 3115, Application for Change In Ac-
counting Method.
Rounding off to whole-dollar amou/rts.——
The money items on your return and accam-
panying schedules required by such retum may
be shown as whole-dollar amounts. This means
that you eliminate any amount less than SO
cents, and increase any amount from 50 cents
through 99 cents to the next higher dollar.
I. Certain Information returns which roan be
required. —
Forms 1096 and 1099, — Information re-
turns to be filed concerning certain dividends,
earnings. Interest, rents, royalties, annuities,
pensions, foreign Items; and prbes, awards^
and commissions to nonemployees.
For purposes of Information returns the
term "dividend" does not Include any amount
which Is treated under section 1373 (relating
to undistributed taxable Income of electing
small busmess corporations) as en emoURt
distributed as a constructive dividend.
Forms 966 and 1099L — Information !•■
turns regarding dissolution or liquidation, and
distributions In liquidation.
J. Stock ownership in foreign corpora
oorts. — If you owned S percent or more In
value of the outstanding stock Of a forel0a
personal holding company, attach statemeat
required by section 551(d).
If you controlled a foreign corporation or
were a 10 percent or more shareholder of a
controlled foreign corporation, you may be r»
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 shouM be recoih
died. All corporations reporting to the lnte^
state Commerce Commission or to any ne-
tional, State, municipal, or other public offlceri
may submit, in lieu of Schedule U copies of
their balance sheets prescribed by such au-
thorities as of the beginning and end of ths
taxable year.
Certificates of deposit should be Included
as cash on line 1 of the balance sheets,
i. Net operating loss and other dedu»
tlons. — The deduction for net operating losses
provided by section 172 and tne Special De-
ductions provided In Part VIII (except section
248) of subchapter B, shall not be allowed
to an electing small business corporattab
(Section 1373(d).:
M. Attachments. — ^Attachments may bt
used In tne preparation of your retum If tilB
lines on the form schedules are :'0t sufficient
for your needs. The attachment mgst 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 e
summary line on page 1 of the form, 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 attachments
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-
tum which he is required to file on behalf of a
corporation.
Specific Instructions
(Numbered to correspond with line
numbers on page 1 of returnj
1. Gross receipts. — Enter gross receipts or
sales from all business operations except those
required to be reported on lines 4 through 10.
Instal/ment sales. — If you use the Install-
ment method of reporting, enter on lino 1 the
gross profit on collections from installment
sales and cany the same amount to line 3.
Attach a schedule showing for the current 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 col-
lected, and (0 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
Business Retums/1968 • Forms and Instructions
301
or bualness. Inventories of msrchandlM on
hand should be taken at the beginning and end
of tiM taxable year, and may b« valued at cos^
lower of cost or marltet. or by any other peiw
missible method.
Once an inventory method Is adoptad K
may not be changed without pemdsslon. Ap<
plication for permission to changa nast ba
made on Form 3115 within 90 di/a oRar ttia
beginning of the taxable year In which ft Is
desired to make the change.
A corporation electing to use the last-In,
fIrst-out method of valuing Inventoiy provided
In section 472 must file Form 970 with the
return for the first year of the elactton. 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.
6. Other interest. — Enter Interest on loans,
notes, mortgages, bonds, bank deposits, cor-
porate bonds, etc. See section 171 f^ amoT'
tizable bond premiums,
7. Rents. — Enter the gross amount received
for the rent of property. Any expenses. Include
Ing repairs. Interest, taxes, and d^redatlon
should be Included In the proper lines for
deductions.
9. Gains and losses from safes or ex>
cfianges of capital assets and oBter prop-
erty,— Sea separate Schedule D and InstniO-
tlons.
If line 9(b) exceeds $25,000, see the ra>
quirements under Instructions for S(diedula
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 offlcais<— Expense
account allowance (column 7) 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 offlcar
Including all amounts charged through any
type of credit can;.
Column 7 of Schedule E Is to ba completed
for your 25 highest paid officers. To determine
the highest paid, all allowances (Including ex-
pense account) must be added to each offi-
cer's compensation. It need not ba 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
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.
U. Interest. — Enter Interest paid or ac-
crued on business indebtedness. Do not in-
clude interest on indebtedness incurred or
continued to purchase or carrv obligations, the
Interest on which Is wholly exempt from In-
come tax. (Section 265.)
Sea 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).
Via 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 that 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 Uia taxable year If the contributions are
authorized by the board of directors during the
taxable year. A declaration, signed by an
officer, must ba attached to the return stating
that the resolution authorizing the contribution
was adopted by the board of directors.
Charitable contribub'ons In excess of the
5-percent limitation 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 property other than
money, state the Idnd of property contributed
and Hie method used In determining its fair
martet 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
proper^ must be reduced by any gain that
would have resulted from application of sec-
tion 617(d)(1), 1245(a), or 1250(a) If the
proper^ 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, sea 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 Wnds 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) Trademarit
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
(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'.
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 Ufa 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.— In general. In the case of certain real
property whose construction, reconstruction,
or erection was completed during the taxable
year but which (1) began during the period
beginning on October 10, 1966, and ending
on March 9, 1967, or (2) began, pursuant to
an order placed during such period, before
May 24, 1967, the methods described In the
preceding paragraph for new property apply
only to that portion of the basis attributable
to work dona after May 23, 1967. For pro-
visions relating to exceptions and $50,000
exemption, see section 167(1).
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.
Section 179 — Additional first-year depre-
dation allowance. — For the first year a de-
preciation deduction is allowable, corpora-
tions may elect to writs off 20 percent of the
cost (before adjustment for salvage value)
of tangible personal property (whether new
or used) with s useful life of 6 years or more,
up to an aggregate cost of $10,000. Total
additional first-year dspreclatlan must ba
sfiown 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. — Form T should be sub-
mitted with your return If a deduction for
timber depletion Is claimed.
25. <b) Other employee benefit plans. —
Enter deductions for contributions to employee
benefit plans (other than those claimed on
nne 25(a)), such as Insurance, health, -or wel-
fare plans. Submit with the return a schedule
for each plan showing: (1) the nature of bene-
fits, l.e,. group-tsmi life Insurance, group
permanent life Insurance, nonlnsured death
-benefit hospitalization, surgical, medical,
sickness, accident major medical expense,
unemployment benefit, or other welfare bene-
fits; (2> method of financing, 1.0., Insured,
Industry or areawlde 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. Aleo
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
302
Business Retums/1968 • Forms and Instructions
vanicles while engaged In furnishing certain
public pasienger 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), cage 1,
exceeds $25,000 and you are not liable for
the tax, attach an explanation as to the reason
this tax does not apply. (Xh\s 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. Otherwise, you are not liable for the tax.
A. Does taxable Income, line 28, page 1, ex-
ceed $25,000? Yes O No Q
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 n No □
C. Have you been other than an 1120S cor-
poration at any time during the three Im-
mediately preceding taxable years or since
existence If less than 4 years?
Yes D No D
D If answer to Question C is "No," does any
long-term capital gain (line 9, Schedule D)
represent gain from: Yes □ No □
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 In existence as an 1120S cor-
poration during the taxable year or
within 36 months preceding the tax-
at>ie 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 tine 7 and
note to the left of the amount, "Sub. Basis."
(Section 1378(c)(3).)
For purposes of questions C and D above,
a corporation shall not be considered to be in
exIstetKe for any taxable year which pt«>
cedes the first taxable year In which the cor-
poration has shareholders or acquires assets
or begins business, whichever Is first to occur.
If a corporation It a component member of
a controlled group of corporations, see seO"
tions 1561-1562 and the regulations there-
under to determine the surtax exemption and
tax computation for line 2, Schedule J. Show
the computation In an attachment and enter
the amount of such tax on line 2, Schedule J.
Tax Surcharge, — Fiscal year corporations
with taxable years ending after June 30, 1969,
enter the amount of tax surcharge on Itaa
2d(b), page 1, determined as follows:
Multiply th> smiHint m line 29(a) hr.
No. of diyl In t»x»bl« yeir bafora July 1, 1969 x .10
Total number of days in txuble ysir
SCHEDULE K — Shareholder's Share of
Income
The Schedule of Distribution and Incoms
should show complete Information with re-
spect to all tho persons who were shareholders
of the corporation during any portion of tha
taxable year. Under tha tax treatment pro-
vided by Subchapter S, shareholders general!/
are taxable upon their distributive shares oif
the current taxable Income of the corporation,
v^ether or not actually distributed. Since each
shareholder Is required to Include his shars
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 fbr
each period.
Column 6. — A shareholder's portion of tha
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.
Shareholders claiming a deduction for a
net operating loss must attach to their return
a computation of the adjusted basis of their
stock In the corporation and the adjusted
basis of any indebtedness of the corporation
to the shareholders. See sections 1374 and
1376 and the regulations thereunder for
limitation on deduction and required, adjust-
ments.
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 tha
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 and constructive), which are out
of earnings and profits of the current year.
bears to tha totd <Gvldan4s (astual and con-
structive) Includible by all shareholders bom
tha same source. In making tha alhxatlon,
the excess of net king-tenn capital gain over
short-tenn capital loss cannot exceed taxable
Income (line 2S, page 1), Tlw amount entered
here should ba reported on Schedule D of his
Individual Income tax return as a k>ng-tsrm
capital gain from an "electing small business
corporation."
Column 8. — Of the amounts Includible In
the gross Income of a shareholder as dhrtdends
from an electing small business corporation,
only those which are not considered to ba out
of the earnings and profits of the taxable year
are entitled to the divldends-reeehmd exclu-
sion. For purposes of this rule tha earnings
and profits of tha taxable year are deemed
not to exceed tha taxable Income for tha year.
The dividends entitled to tha exclusion woufd
Include, for example, dividends paid out of
accumulated earnings and profits. The amounts
shown In this column should be entered by tha
shareholders In Part II, page 2, of their In-
dividual Income tax returns. Forms 1040.
Column 9. — Enter for each shareholder tha
sum of the dividends actual^ dlsfitbufsd
(column 5) and the constructive dividends
derived from undistributed taxable Income
(column 6), less tha sum of tha amount
treated as long-term capital gain (column 7)
and tha amount of dividends entitled to tha
dMdends-received exchision (column 8). Tha
amounts shown n this column should ba en-
tered by the shareholders as ordinary Income
In Part III, Schedule B, of their indhrtdual
income tax returns. Forms 1040.
Column 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).
Distribution's of money made within 2
months and 15 days after the close of the
taxable year shall be treated as nondwidend
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)).
See Regulations at 1.1375-6(b) for elec-
tion to retroactively apply the provisions of
section 137S(f) to distributions made prior
to April 15, 1966. Corporations have until
June 25, 1969, to make such election.
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 typo 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 Form 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 atUch a Form 3468 to their Indi-
vidual returns.
See Secbon 1.47-4 of the Regulations for
provisions relating to the recapture of Invest-
ment credit.
Tax Guide for Small Business (Publication 334) contains answers to most questions whhA 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 witlv.
holding taxes to sole proprietorships, partnerships, and corporations. This booklet may ba obtained from the Superintendent of
Documents, U.S. Government Printing Office, Washington, D.C. 20402, or from your District Director, for 60 cents.
Business Retums/1968 • Forms and Instructions
303
Po«. 1120
U.S. Treasury Department
Internal Revenue Service
U.S. Corporation Income Tax Return
For calendar year 1968 or other taxable year beginning
, 1968, ending , 19
{PLEASE TYPE OR PRINT)
168
Check if a —
A Sole proprietorship D or
partnership D electing under
Name
E Employer IdenUflcaUon No.
corporation.
B Consolidated return D
C Personal Holding Co. O
Number and street
F County in which located
D Business Code No. (see page
7 of instructions.)
City or town, State, and ZIP code
G Enter total assets from line
14, column (D), Schedule
L (See instruction R)
$
IMPORTANT — All applicable lines and schedules must be filled in. If the lines on the schedules are not sufficient, see instruction N.
Returns and allowances
z
o
H
U
3
O
Ul
O
1 Gross receipts or gross sales Less
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 income — Add lines 3 through 10
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 limitation)
20 Casualty or theft losses (attach schedule)
21 Amortization (attach schedule)
22 Depreciation (Schedule G)
23 Depletion
24 Advertising
25 (a) Pension, profit-sharing, stock bonus, annuity plans (attach Form
(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)
2950)
31 TOTAL TAX (Schedule J)
32 Credits; (a) Tax deposited— Form 7004 application for extension (attach copy). .
(b) 1968 estimated tax payments (include 1967 overpayment allowed as a
credit — do not include any "quick refund" of overpayment of 1968
estimated tax applied for on Form 4466)
(c) Credit from regulated investment companies (attach Form 2439) . .
(d) Credit for U.S. tax on nonhighway gas and lube oil (attach Form 4136)
33 TAX DUE (line 31 less line 32). See instruction G for tax deposit system ■
34 OVERPAYMENT (line 32 less line 31) :
35 Enter amount of line 34 you want: Credited to 1969 estimated tax Refunded
Under wnalties ol Mriurv I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief it is true,
correct! and complete. If prepared by a peiMn other than the taxpayer, his declaration is based on all information of which he has any knowledge.
CORPORATE
SEAL
Signature of officer
Title
Dite
Individual or firm signature of praparar
304
Business Retums/1968 • Forms and instructions
Form 1120 (1968)
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 .
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
(attach Form 3646)
7 Foreign dividend gross-up (section 78) . . . .
8 Qualifying dividends from affiliated groups
(section 243(b))
«» nther
Was there any substantial change in the manner of determining quan-
tities, costs, or valuations between opening and closing inventory?
Yes □ No n- " "Yes," attach explanation.
10 Total— Enter here and on line 4, page 1 ... 1
Schedule E — COMPENSATION OF OFFICERS (See instruction 12)
1. Namaotoffictr
2. Social security number
3. Title
4. Time
devoted to
business
Percent of corporation
stock owned
7. Amount of
compensation
8. Expense account
5. Common '• 6. Preferred
...J
1
1
Total compensation of officers — E
nter here and on line 12, page 1
Schedule F— BAD DEBTS— RESERVE METHOD (See instruction 15)
2. Trade notes and accounts re-
ceivable outstanding at end of year
Amount added to reserve
6. Amount charged
against reserve
1. Ywr
3. Sates on account
4. Currwit year's
provision
S. Racoverin
at end of year
1963.
1964.
1965.
1966.
1967.
1968.
t
Schedule G — DEPRECIATION (See instructions for Schedule G)
TaxDavers using Revenue Procedures 62-21 and 65-13: Make no entry in column 2, enter the cost
column 3, and enter the accumulated depreciation at end of yea
or other basis o
r in column 4.
assets held at end of year in
1. Group and guideline diss
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
Furniture and fixtures
Transportation equipment ....
Machinery and other equipment . .
2 Totals
ewhere on return
4 Balance — Enter here and on line 22, ps
ge 1
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 of ! Additional first-year
flroduclion ! ("section 179)
Other (specify)
Business Retums/1968 • Forms and Instructions
305
Form 1120 »968)
Schedule I — SPECIAL DEDUCTIONS
Pag* 3
1 (a) 85% of line 1, Schedule C
(b) 62.462% of line 2, Schedule C (for taxable years ending after June 30, 1969, see instructions)
(c) 85% of line 3, Schedule C .
(d) 100% of line 4, Schedule C
2 Total— May not exceed 85% of (line 28, page 1, less the sum of lines 3 and 5 of this schedule). The 85% limitation
does not apply to a year in which a net operating loss occurs
3 100% of line 8, Schedule C
4 Dividends paid on certain preferred stock of public utilities (see instructions)
5 Western Hemisphere trade corporations (see instructions)
6 Total special deductions — Add lines 2 through 5. Enter here and on line 29(b), page 1
schedule J— TAX COMPUTATION (For taxable years ending after Juite 30, 1969,
1 Taxable income (line 30, page 1)
see page 6 of Instructions)
2 Surtax exemption (line 1, $25,000. or amount apportioned unrisr section 1561, whichever is lesser)
3 Line 1 less line 2
4 (a) 22% of line 1
(b) 26% of line 3
(c) If multiple surtax exemption is elected under section 1562, enter 6% of line 2 . . .
5 (a) Income tax (line 4, or line 24 of separate Schedule D, whichever is lesser) . . .
(b) Tax Surcharge— 10% of line 5(a)
6 Foreign tax credit (attach Form 1118)
7 Une 5 less line 6
8 Investment credit (attach Form 3468)
9 Line 7 less line 8
10 (a) Personal holding company tax (attach Schedule 1120 PH)
(b) Tax Surcharge— 10% of line 10(a)
11 Tax from recomputing a prior year investment credit (attach computation)
12 Total tax — Add lines 9, 10, and 11. Enter here and on line 31, page 1
Schedule K — RECORD OF FORM 503 FEDERAL TAX DEPOSITS (List deposits in order of date paid)
Serial number
of Form 503
Date of
deposit
Serial number
of Fonn S03
Date of
deposit
Serial number
of Form SOS
Data of
deposit
H Date incorporated
I (1) Did you at the end of the taxable year own directly or indirectly
• 50% or more of the voting stock of a domestic corporation?
Yes D No a
(2) Did any corporation, individual, partnership, trust, or association
at the end of the taxable year own directly or indirectly 50% or
more of your voting stock? Yes □ No □
(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," also show the taxable in-
come (or loss) from line 30, page 1, Form 1120 of such cor-
poration for the taxable year ending with or within your tax-
able year.
J Did you have any contracts or subcontracts subject to the Renego-
tiation Act of 1951? Yes n No D- If "Yes," enter the aggregate
gross dollar amount billed during the year.
K Did you claim a deduction for expenses connected with:
(1) Entertainment facility (boat, resort ranch, etc.) .
(2) Living accommodations (except employees on busi-
ness)
(3) Employees' families at conventions or meetings . .
(4) Employee or family vacations not reported on Form
W-2
Yes
No
D
D
D
a
D
n
D n
L Taxable income (or loss) from line 30, page 1, Form 1120 foe
1965 , 1966 1967
M Refer to page 7 of instructions and state the principal:
Business activity
Product or service
N Were you a member of a controlled group subject to the provisions of:
(1) Section 1561? Yes n No D
(2) Section 1562? Yes Q No Q
If answer to (1) or (2) is "Yes," check type of relationship:
(a) parent-subsidiary Q
(b) brother-sister □
(c) combination of (a) and (b) □ (see section 1563)
If answer to (2) is "Yes," does section 1562(b)(1)(A) apply (nonap-
plication of 6% additional tax under section 1562)? . Yes Q No Q
O Were you liable for filing Forms 1096 and 1099 or 1087 for the cal-
endar year 1968? Yes □ No □
If "Yes," where were they filed?
P Were you a U.S. shareholder of any controlled foreign corporation?
Yes n No n- (See sections 951 and 957.) If "Yes," attach Form
3646 for each such corporation.
Q Did you pay dividends (other than stock dividends and distributions
in exchange for stock) during the taxable year v»hich you considered
to be partially or wholly nontaxable to shareholders? Yes □ No □
(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.
R Did you ever declare a stock dividend? .
- Yes O No a
306
Business Retums/1968 • Forms and Instructions
Form 1120 (1968)
Schedule L— BALANCE SHEETS
Page 4
Beginnint of tjilbl* year
ASSETS
1 Cash
2 Trade notes and accounts racaivabla . . .
(a) Less allowance for bad debts ....
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 Oepletable 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 STOCKHOLDERS' EQUITY
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 earnings — Appropriated (attach sch.) .
24 Retained earnings — Unappropriated . . .
25 Less cost of treasury stock
26 Total liabilities and stockholders' equity . .
(A) Amount
(B) Tolll
End of tiublo ytar
(C) Amounf
(0) ToUl
Schedule M-1— RECONCILIATION OF INCOME PER BOOKS WITH INCOME PER RETURN
s
7 Income recorded on books this year not
included in this return (itemize)
(a) Tax-exempt interest $
2 Federal income tax
3 Excess of capital losses over capital gains .
4 Taxable income not recorded on books this
8 Deductions in this tax return not charged
against book income this year (itemize)
5 Expenses recorded on books this year not
deducted in this return (itemize)
(b) Depletion . . $
(h'i DflDletion S
9 Total of lines 7 and 8 . . . .
10 Income (line 28, page 1) — line 6 less 9 .
6 Total of lines 1 through 5 . . . .
Schedule M-2— ANALYSIS OF UNAPPROPRIATED RETAINED EARNINGS PER BOOKS (line 24 above)
5 Distributions: (a) Cash
1 Balance at beginning of year
2 Net income per books . . .
3 Other increases (itemize)
Total of lines 1, 2, and 3
I
(b) Stock .
(c) Property
6 Other decreases (itemize) ..
7 Total of lines 5 and 6 . .
8 Balance at end of year (tine 4 less 7) .
1969— IV1AR— A-4227— BB
Business Retums/1968 • Forms and Instructions
307
S168u.S
Instructions 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 to File
Corporations in most states are now 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.)
Depositary Method of Payment
All corporation income and estimated income tax payments must be deposited
in a Federal Reserve bank or an authorized commercial bank depositary. A Form
503 (Federal Tax Deposit, Corporation Income Taxes) must accompany each de-
posit. (See General Instruction G — Deposit of Tax.)
GENERAL INSTRUCTIONS
A. Taxpayers required to file Form
1120.—
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 a. id 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.—
If tiio corporation's princi-
pal business, offlco. or
agency Is located In
Use thl5 addma
Delaware, District of
Columbia, Maryland, New
Jersey, Pennsylvania,
Virginia
Internal Revenue Senica
Canter
11601 Roosevelt Boulevard
Philadelphia, Pa. 19159
Alabama, Florida, .Georgia,
Mississippi, North Carolina,
South Carolina, Tennessee
Internal Revenue Service
Center
4800 Buford HIehway
Chamblee, Georgia 30006
Indiana, Kentucky,
Michigan, Ohio, West
Virginia
Internal Revenue Service
Center
Cincinnati, Ohio 45298
Arkansas, Colorado, Kansas,
Louisiana, New Mexico,
Oklahoma, Texas, Wyoming
Internal Revenue Service
Center
3651 Interregional Highway
Austin, Texas 78740
Alaska, Arizona, California,
Hawaii, Idaho, Montana,
Nevada, Oregon, Utah,
Washington
Internal Revenue Service
Center
1160 West 1200 South
Street
Ogden, Utah 84405
Illinois, Iowa, Nebraska,
North Dakota, South
Dakota, Missouri,
Miijnesota, Wisconsin
If filed In 1969, mail to
your District Director.
If filed in 1970, mail to:
Internal Revenue Service
Center
2306 E. Bannister Road
Kansas City, Missouri
64170
Connecticut, Maine,
Massachusetts, New
Hampshire, New York,
Rhode Island, Vermont
If filed in 1969, mail to
your District Director
If nied in 1970, mail to:
Internal Revenue Service
Center
310 Lowell Street
Andover, Mass. 01812
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 V^-2 and V^-3. — State-
ment of wages, other compensation,
and tax withheld; and reconciliation of
tax withheld.
2. Forms 966, I099-L, and
1099-M. — Information returns regard-
ing dissolution or liquidation, distribu-
tions in liquidation, and distributions by
regulated investment companies.
3. Forms 1096 and 1099. — In-
formation returns concerning certain
308
Business Retums/1968 • 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 deduction for payments to
an employees' pension, profit-sharing,
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.
3. Forms 392 J, 3922, and
4067. — Information returns concern-
ing exercise of certain stock options
and the transfer of stock acquired by
certain options.
9. Form 4136. — Computation 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 1968 or fiscal year beginning in
1968 and ending in 1969. If the return
is for other than a calendar year, fill in
the taxable year space at the top of the
form.
FINAL RETURNS.— If the corpo-
ration ceases to exist, wfrite "FINAL RE-
TURN" at the top of the form. If the
corporation liquidates within one calen-
dar month pursuant to section 333,
attach a computation (following the for-
mat in Revenue Procedure 65-10, C.B.
1965-1, 738) of accumulated earnings
and profits including all items of income
and expense accrued up to the date on
which the transfer of all property is
completed.
G. Deposit of tax. — The balance of
tax due must be paid in full when the
return is filed or in two installments, 50
percent by the 1 5th day of the 3d month
and 50 percent by the 15th day of the
6th month following the close of the
taxable year.
Corporations must deposit all income
tax payments with an authorized com-
mercial bank depositary or Federal Re-
serve bank, and all deposits must be
accompanied by a Federal Tax Deposit
Form 503. Please enter the serial num-
ber of Form 503 on your remittance. Do
not remit directly to Internal Revenue
Service. All deposits made for the
year should be listed in Schedule K.
Timeliness of deposits will be deter-
mined by the date the deposit was
received by the commercial bank depos-
itary or Federal Reserve bank. How-
ever, a deposit received after the due
date will be considered timely if the
corporation establishes that it was
mailed on or before the second day be-
fore the prescribed due date.
A supply of Forms 503 will be mailed
to corporations on a cyclical basis de-
pending on the taxable year of the cor-
poration. Corporations needing Forms
503 may obtain them only by applying
to the Director of a service center (or
District Director). The application
should include the corporation's name,
identification number, address, and the
taxable year to which the deposits
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
tax returns the receipts for Treasury
bills surrendered to Federal 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 using the
method of accounting regularly used in
maintaining the corporation's books and
records. In all cases the method adopted
must clearly reflect taxable income.
(See section 446.)
Unless the law specifically permits,
a taxpayer may not change the method
of accounting used to report income in
prior years (for income as a whole or
for any material Item) without first
securing consent on Form 3115, Ap-
plication 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. Estimated tax. — Corporations
which can expect their "estimated tax"
to be $40 or more must make estimated
tax payments. "Estimated tax" is the
amount of the corporation's expected
income tax (after credits) less an
exemption from estimated tax. (In gen-
eral, after taking the exemption into ac-
count, a tax liability of $5600 or more
will result in estimated tax of $40 or
more.)
For taxable years beginning in 1969,
the exemption is the sum of $5500 and
an amount which is 60% of the differ-
ence between the tax liability (not to ex-
ceed $100,000) and $5500. (For tax-
able years beginning in 1970 the 60%
will drop to 40%.)
Members of a controlled group of
corporations which must share one
$25,000 surtax exemption among all
members must substitute 22% of their
share of the surtax exemption for the
above-mentioned $5500.
Form 1120-W may be used as a
worksheet to compute corporate esti-
mated tax.
If you have an underpayment of esti-
mated tax and believe an additional
charge should not be asserted, attach
Form 2220 to your return.
A corporation which has overpaid its
estimated tax may apply for a "quick
refund" of the overpayment if it is (1)
at least 10% of the corporation's ex-
pected income tax liability AND (2)
$500 or more. Use Form 4466.
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 attach a Form 1122.
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-
Business Retums/1968 • Forms and Instructions
309
eluded as cash on line 1 of the balance
sheet.
Banks, insurance companies, and
other corporations required to submit
substantially similar statements of in-
come and expense to any Federal, State,
etc., authority may submit copies of
such statements in place of the in-
formation required on lines 1 through
30, page 1. Railroads may substitute
Form 1090. In such cases taxable in-
come must be reconciled in Schedule
M-1 with the net profit shown on the
statement and entereid 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 attachments
exactly as shown on your preaddressed
form.
0. Unincorporated business enter-
prises which elected under section
1361 to be taxed as a domestic corpora-
tion.— All elections were automatically
terminated on January 1, 1969, and un-
incorporated business enterprises are
not considered as domestic corpora-
tions 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
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 the same amount to line
3. Attach a schedule showing for the
current 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 col-
lected, and (f) gross profit on amount
collected.
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 Cwhere inventories
are not an income-determining 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. For
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 tax-exempt
organizations; dividends (other than
capital gain dividends) received from a
real estate investment trust which, for
the taxable year of the trust in which the
dividends are 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-
310
Business Retums/1968 • Forms and Instructions
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 orop-
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.
12. Compensation of officers. —
Column 8 of Schedule E must be com-
Dleted for vour 25 highest oaid officers.
To determine the highest paid officers,
all allow/ances including expense ac-
count allowances must be added to
each officer's compensation. Column 8
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 a 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-
debtedness 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.
19. Contributions. — Enter contri-
butions or gifts actually paid within the
taxable year to or for the use of charita-
ble and governmental organizations de-
scribed 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 that exceed
the 5-percent limitation.
Charitable contributions paid during
the taxable year In excess of the 5-per-
cent limitation 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 of
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. — Attach Form T if
a deduction is claimed for depletion of
timber.
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 deduc-
tions for mine exploration, are not to be
taken Into account In determining the
adjusted basis for property for the pur-
pose of computing a deduction for de-
pletion 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 areawlde
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.
Business Returns/1968 • Forms and Instructions
311
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 indirectly attributable
both to taxable income and exempt in-
come, 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
carried to the earliest of the 8 taxable
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, whether new or used, may be
depreciated under the straight line
years to which it may be carried, then
to the next earliest year, etc. The por-
tion of such loss which may be carried
to each of the other 7 taxable years
is the excess, if any, of such loss over
the sum of the taxable income for each
of the prior taxable years to which the
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 Hemi-
sphere trade corporations) is not al-
lowed.
(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-
SCHEDULE 6— DEPRECIATION
method or the declining balance method
at a rate not to exceed 1 Vz 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-
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. — In general, in the case of
certain real property whose construc-
tion, reconstruction, or erection was
completed during the taxable year but
which (1) began during the period be-
ginning on October 10, 1966, and end-
ing on March 9, 1967, or (2) began,
pursuant to an order placed during
such period, before May 24, 1967, the
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 deduction pro-
vided in section 922 (Western Hemi-
sphere trade corporations) is 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 "quick 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.)
If a net operating loss carryback
creates an unused investment credit in
a preceding year, the unused credit may
be carried back to the 3 preceding
years, and, under the provisions of sec-
tion 6411, a quick reifund of the taxes
affected may be obtained by filing Form
1139.
29(b). Special deductions. — See in-
structions for Schedule I.
methods described in the preceding
paragraph for new property apply only
to that portion of the basis attributable
to work done after May 23, 1967. For
provisions relating to exceptions and
$50,000 exemption, see section
167(1).
(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 (whether new
or used) with a useful life of 6 years or
more, up to an aggregate 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.
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
SCHEDULE I— SPECIAL DEDUCTIONS
(Numbered to correspond with line numbers in Schedule I)
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
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
312
Business Retums/1968 • Forms and Instructions
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 SSpercent
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
small business investment company,
the dividends-received deduction of 100
percent included in line 2 is not subject
to the overalh85-percent limitation.
4. Deduction for dividends paid on
certain preferred stock of public utili-
ties.— Section 247 allows public utili-
ties a deduction of a certain percentage
of the lesser of (1) dividends paid on its
preferred stock during the taxable year,
or (2) taxable income computed without
regard to this deduction. For taxable
years beginning in 1968 and ending on
or before June 30, 1969, this percent-
age is 26.515 percent. For taxable years
ending after such date, see instruction
6. In a year in which a net operating loss
occurs, section 172(d) provides that
the deduction shall be computed with-
out regard to section 247(a)(1)(B).
5. Deduction for Western Hemi-
sphere trade corporations. — Section
922 allows Western Hemisphere trade
corporations a deduction of a certain
percentage of taxable income computed
without regard to this deduction. For
taxable years beginning in 1968 and
ending on or before June 30, 1969, this
percentage is 26.515 percent. For tax-
able years ending after such date, see
instruction 6.
6. Taxable years ending after June
30, 1969. — The deductions on line
1(b) — dividends received on certain
preferred stock of public utilities, line
4 — dividends paid on certain preferred
stock of public utilities, and line 5 —
deduction for Western Hemisphere
trade corporations, are computed using
a formula which includes a fraction, the
denominator of which is the sum of the
normal tax and surtax rates. The de-
nominator must be increased to reflect
the 10-percent surcharge. For exam-
ple, the denominator for calendar year
1968 corporations is 52.8 (48, the sum
of normal tax and surtax rates, plus
10% of 48).
For taxable years ending after June
30, 1969 (the expiration date of the
surcharge) the denominator must be
increased to reflect the applicable sur-
charge rate shown in Schedule J in-
structions below.
1. Tax Surcharge. — The 10% tax
surcharge for corporations is effective
January 1, 1968. Since it is to expire
June 30, 1969, corporations with tax-
able years ending after that date must
prorate the 10% rate on the basis of
the number of days in their taxable year
during which the surcharge was in ef-
fect. (That is. the number of days before
July 1, 1969.)
Corporations with taxable years end-
ing after June 30, 1969, may compute
their surcharge by multiplying lines 5(a)
and 10(a) by the applicable rate in the
following table:
TAXABLE YEAR
APPLICABLE
RATE
Beginning
in 1968
Ending
in 1969
Aug. 1
Sept. 1
Oct. 1
Nov. 1
Dec. 1
July 31
Aug. 31
Sept. 30
Oct. 31
Nov. 30
.09150685
.08301370
.07479452
.06630137
.05808219
If the corporation prefers, the sur-
charge may be computed using the fol-
lowing formula:
Amount on lines
5(a) and 10(a)
X 10% X
No. days in taxable year
before 7/1/69
No. days in taxable year
Corporations which have a 52-53
week taxable year which ends after June
30, 1969, must use the formula to com-
pute their surcharge.
2. 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
6
SCHEDULE J— TAX COMPUTATION
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
apportionment plan, their portion of
$25,000 determined in accordance with
the plan. The sum of amounts so ap-
portioned 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.
3. 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
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
Tax Guide for Small Business (Publication 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 60 cents.
income. If only one member of the group
has any taxable income, the 6-percent
tax does not apply. (Section 1562(b)
(1)(A).)
4. 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(a) of the Form 1120 tax computa-
tion schedule. Attach Form 1120-L as
a schedule and identify as sucn.
5. Tax from recomputing a prior
year investment credit. — If property is
disposed of prior to the life used in
computing the investment credit, the
tax for the year of disposition must be
increased by the difference between the
credit taken (including carrybacks and
carryovers) 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 investment credit may not be off-
set against the current year's invest-
ment credit.
Section
Historical Summary
CONTENTS
Basic tables
9.1 Proprietorships: IMumber of businesses, business receipts, cost of sales
and operations, depreciation, and net profit, by industrial division,
1959-1968, 314
9.2 Partnerships: IMumber of partnerships, total receipts, business receipts,
cost of sales and operations, depreciation, and net profit, by indus-
trial division, 1959-1968, 316
9.3 Small business corporations: Number, receipts, selected deductions,
and net income, by industrial division, 1959-1968, 319
9.4 All corporation returns: Number, receipts, selected deductions, and net
income, by industrial division, 1959-1968, 322
This section contains statistics for proprietorships,
partnerships, small business corporations, and all cor-
porations for the 10-year period 1959-1968. Tables 9.1-
9.4 present selected income and deduction items for each
form of business organization, 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 comparability of items for any years
were discussed in the volumes for those years.
313
314
Business Returns/1968 • Historical Summary
PROPRI ETORSHI PS
Table 9.1— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, COST OF SALES AND OPERATIONS,
1959-1968
DEPRECIATION, AND NET PROFIT, BY INDUSTRIAL DIVISION,
Industrial division and year
AIL INDUSTRIAL DIVISIONS
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
AGRICULTURE, FORJSTRY, AND FISHERIES
1959
1960
1961
1962
1963
1964
1965
1966
1967
1966
MINING
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
CONTRACT CONSTRUCTION
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
IIANUFACTURING
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
TRANSPORTATION, COMMUNICATION, ELECTRIC, GAS, AMD
SANITARY SERVICK3
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
mOLESALE AND RETAIL TRADE
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
Footnotes at end of table.
Businesses with and without net profit
Number of
businesses
(IJ
9,142,359
9,039,935
9,241,755
9,182,586
9,135,954
9,192,746
9,078,466
9,086,714
9,126,082
9,211,613
3,505,090
3,480,195
3,487,190
3,444,116
3,338,081
3,288,873
3,225,266
3,172,739
3,195,602
3,205,683
33,691
33,036
35,549
34,987
34,438
32,147
36,378
42,696
45,677
43,488
646,316
655,155
678,456
687,187
691,613
695,333
704,627
689,842
680,460
663,301
186,901
192,634
194,325
180,805
187,398
185,311
135,343
179,649
169,505
172,333
233,553
287,661
286,672
283,955
307,103
291,833
296,621
296,361
277,807
285,910
2,009,735
1,944,759
1,942,804
1,388,602
1,836,746
1,363,551
1,353,913
1,312,372
1,840,621
1,909,640
Business
receipts
(Thousand
dollars}
(2)
176,204,711
171,257,205
170,981,413
178,420,483
181,551,305
183,737,610
199,384,594
207,446,686
211,372,116
222,105,222
27,816,099
27,369,780
27,914,902
30,200,142
30,049,957
29,532,128
32,159,830
35,485,323
35,271,425
37,361,795
1,005,233
1,501,474
1,209,179
937,433
1,048,761
985,308
943,037
1,117,131
1,323,164
1,219,963
15,719,142
14,941,971
14,487,676
15,539,360
16,344,337
17,100,609
19,308,272
19,163,506
18,334,278
19,333,730
6,726,173
6,935,367
6,599,828
6,710,267
6,369,127
6,703,523
7,266,965
7,145,493
6,472,710
6,672,726
4,044,718
4,362,621
4,100,142
4,241,309
4,969,273
4,860,538
5,526,927
5,755,221
5,538,856
6,174,955
92,389,543
87,062,497
85,639,324
88,977,310
89,775,198
93,454,166
97,190,462
99,684,065
102,629,235
106,836,227
Cost of
sales and
operations
(Thousand
dollars)
(3)
96,784,139
815,622
736,276
411,371
491,194
417,236
090,602
938,866
206,770
5,483,802
n.a.
n.a.
17,913,750
13,150,600
17,203,300
18,593,763
20,553,334
20,291,208
22,097,507
347,920
n.a.
233,465
286,453
245,771
185,816
202,169
203,112
213,515
267,159
8,502,085
9,445,822
9,394,841
10,241,132
11,311,695
11,356,409
10,921,692
11,783,574
4,071,610
n.a.
3,985,546
4,030,069
3,689,212
3,394,991
4,269,564
4,132,813
3,728,940
3,756,727
904,847
834,279
915,512
909,487
1,193,042
1,211,033
1,258,718
1,322,468
64,129,190
66,359,635
67,214,690
69,335,183
72,303,563
74,589,575
76,636,294
79,331,319
Deprecia-
tion
( Thotisstd
dollars)
(4)
6,913,392
7,097,310
6,912,083
7,200,760
7,338,432
7,580,287
7,937,307
3,313,713
8,753,059
9,050,068
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
4,275,452
93,718
134,147
107,972
102,969
90,292
83,906
92,016
100,621
132,676
118,096
416,350
457,056
403,401
415,758
464,537
463,749
495,045
535,336
548,032
546,404
233,137
237,383
214,480
216,946
233,093
243,219
274,676
264,129
279,090
279,170
399,328
421,731
395,346
411,717
499,367
479,181
541,025
521,447
525,556
607,306
1,335,386
1,294,122
1,225,264
1,258,403
1,229,788
1,248,312
1,275,387
1,293,571
1,335,730
1,356,218
Net profit
(less
loss)
(Thousand
dollars)
(5)
21,516,876
21,067,090
22,696,990
23,894,781
23,770,523
25,555,337
27,887,417
30, 030, 195
30,407,572
31,870,535
2,913,642
2,997,639
3,621,946
3,695,945
3,048,031
2,998,897
3,780,717
4,498,417
3,770,215
3,545,128
^4,607
^103, 044
=12,580
=63,355
=9,875
=47,105
=7,430
=76,120
=56,996
=73,873
1,979,608
1,898,455
1,997,795
2,108,195
2,170,954
2,334,785
2,685,430
2,733,249
2,750,893
2,886,567
626,948
645,495
660,681
654,001
677,601
706,345
773,958
372,148
748,121
757,474
553,519
540,130
570,078
642,210
694,347
731,110
826,392
869,302
812,199
925,253
5,781,379
5,454,649
5,579,784
5,836,373
5,307,435
6,293,638
6,623,344
6,889,526
7,061,582
7,644,409
Businesses with net profit
Number of
businesses
(6)
7,219,608
7,107,236
7,294,133
7,245,222
7,074,465
7,067,117
7,039,112
7,036,843
6,928,587
6,856,896
2,425,996
2,392,771
2,460,607
2,404,436
2,213,676
2,133,648
2,140,211
2,115,570
2,015,555
1,968,988
19,207
19,019
21,702
19,025
21,167
19,537
20,533
23,935
27,480
22,759
597,483
595,941
620,000
628,881
632,049
635,341
641, 593
621,090
611,280
596,502
150,668
159,805
157,483
145,119
152,282
147,505
148,361
147,462
127,770
127,655
230,881
233,335
230, 182
231,482
250,934
233,327
247,333
245,562
224,390
229,678
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
1,431,547
Business
receipts
(Thousertd
dollars)
(7)
156,773,137
151,337,234
151,761,493
159,532,121
160,069,199
169,056,653
179,091,107
185,385,032
188,512,794
197,552,082
22,401,237
22,354,956
23,107,733
24,702,604
23,590,596
23,299,447
26,391,071
29,261,173
23,129,573
29,360,287
775,517
949,996
752,529
617,200
612,570
638,720
658,625
655,610
903,488
771,051
14,393,515
13,705,620
13,193,818
14,411,959
14,739,090
15,709,045
17,847,914
17,549,570
16,929,979
17,702,033
6,119,557
6,151,872
5,870,264
5,313,533
5,778,576
6,108,497
6,438,359
6,633,254
5,573,294
5,936,554
3,428,054
3,784,378
3,431,151
3,711,428
4,135,054
4,210,443
4,903,679
4,962,895
4,906,150
5,349,050
82,899,947
77,677,904
76,427,840
30,514,561
30,571,901
85,447,079
33,200,688
39,514,364
93,119,463
96,562,637
Cost of
sales and
operations
(Thousand
rkllars)
(8)
85,321,989
n.a.
•74,386,385
91,803,383
90,913,493
95,374,347
101,629,683
104,029,673
104,518,221
109,275,642
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
15,856,932
215,924
n.a.
133,990
160,074
124,595
152,070
152,247
147,311
155,056
163,037
8,811,044
n.a.
7,556,132
8,650,822
3,530,603
9,230,189
10,746,825
10,637,718
9,374,535
10,518,563
3,695,307
n.a.
3,468,843
3,393,634
3,280,502
3,522,070
3,729,055
3,310,335
3,081,985
3,266,637
709,457
n.a.
707,593
716,700
687,216
793,091
1,035,589
1,078,063
1,158,014
1,123,871
62,318,340
n.a.
56,712,991
59,976,632
59,764,939
63,425,836
65,447,690
66,238,628
63,911,627
70,913,342
Deprecia-
tion
( Thousaid
dollars)
(9)
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
6,739,184
2,091,606
n.a.
2,232,347
2,338,024
2,222,997
2,284,945
2,504,985
2,723,678
2,801,415
2,904,167
60,014
n.a.
53,074
49,300
40,352
33,241
48,746
47,310
73,174
56,465
355,329
n.a.
339.296
360,575
390,013
402,196
423,136
440,302
475,393
470,842
200,766
n.a.
173,223
180,933
200,668
194,686
224,306
222,766
219,724
221,557
298,325
321,277
381,393
364,673
435,595
396,727
403,385
473,368
1,125,557
n.a.
1,010,470
1,067,439
1,026,317
1,060,178
1,085,794
1,091,638
1,126,714
1,146,746
Net
profit
(10)
24,708,501
24,269,011
25,756,867
27,166,780
27,435,631
29,599,655
31,637,317
34,054,949
34,896,175
36,755,091
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
6,056,162
105,270
115,742
115,238
94,549
111,250
138,289
121,754
122,699
139,011
137,240
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
3,068,424
692,841
725,675
728,587
729,649
765,623
786,144
369,854
958,547
852,999
370,491
629,667
619,534
666,687
730,785
786,612
344,667
926,793
966,554
932,541
1,056,310
6,453,601
6,063,866
6,194,923
6,445,813
6,445,438
6,937,648
7,254,231
7,601,516
7,815,668
8,459,017
Business Returns/1968 • Historical Summary
315
PROPRI ETORSHI PS
Table 9.1— NUMBER OF BUSINESSES, BUSINESS RECEIPTS,
COST OF SALES AND OPERATIONS,
1959-1968— Continued
DEPRECIATION, AND NET PROFIT, BY INDUSTRIAL DIVISION,
Industrial division and year
Businesses with and without net profit
Number of
businesses
Business
receipts
(Thousand
dollars)
Deductions
Cost of
sales and
operations
( Thousand
dollars)
Deprecia-
tion
Net profit
(less
loss)
(Thousand
dollars)
Businesses with net profit
Number of
businesses
Business
receipts
(Thousand
doll ars)
Cost of
sales and
operations
(Thousand
dollars)
Deprecia-
tion
(Thousand
dollars)
Net
profit
( Thou sand
dollars)
WHOLESALE AND RETAIL TRADE— Continued
Wholesale Trade
(1)
(2)
(3)
(4)
(5)
(6)
(8)
(9)
1959.
1960.
1961.
1962.
1963.
1964.
1965.,
1966. ,
1967.,
1968.,
Retail Trndp
1959.
1960.
1961.
1962.
1963 .
1964.,
1965.
1966.
1967.
1968.
Wholesale and Retail Trade not Allocable
1959.
1960.
1961.
1962.
1963.
1964.
1965.
1966.
1967.
1968.
FIKANCE, IHSURANCE, AND REAL JSTATE
1959.
1960.
1961.
1962.
1963.
1964.
1965.
1966.
1967.
1968.
1959.
1960.
1961.
1962.
1963.
1964.
1965.
1966.
1967.
1968.
NATURE OF BUSINESS NOT ALLOCABLE
1959.
1960.
1961.
1962.
1963.
1964.
1965.
1966.
1967.
1968.
269,063
306,403
328,130
319,131
324,392
295,908
265,320
280,547
260,145
268,392
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
1,622,676
158,720
90,498
50,735
54,697
40,954
38,488
34,496
19,768
36,477
18,572
446,995
482,909
461,649
472,674
506,111
543,050
539,443
575,942
548,651
515,872
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
2,390,247
50,333
47,568
79,421
57,509
49,268
52,272
28,448
45,874
40,075
25,139
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
20,432,113
66,166,636
65,438,678
65,157,786
68,439,778
69,200,711
71,972,240
77,760,046
78,610,283
81,115,999
85,489,751
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
964,363
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
7,759,514
23,480,681
23,256,055
24,355,060
26,079,027
27,095,434
29,290,178
29,788,755
31,990,956
34,783,754
36,547,905
616,396
533,469
1,400,160
513,301
431,179
697,253
177,992
510,962
280,472
143,252
12,910,653
12,797,126
13,465,276
14,661,801
13,772,522
15,222,169
15,326,388
15,459,021
49,713,817
n.a.
'.5,524,277
51,356,872
51,787,349
53,329,565
57,974,961
58,424,410
60,023,866
63,156,453
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
716,345
1,483,145
1,034,764
1,223,668
1,208,716
1,744,857
1,248,777
1,308,291
1,951,035
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
6,642,851
325,203
n.a.
758,900
232,876
220,287
360,581
70,089
232,431
118,475
53,630
225,257
254,642
229,720
234,061
229,568
220,605
210,755
224,176
228,297
233,568
965,711
946,757
939,192
965,555
956,677
985,515
1,039,476
1,051,213
1,073,929
1,108,087
144,418
92,723
56,352
58,787
43,543
42,192
25,156
18,182
33,554
14,563
226,486
246,109
224,224
247,280
249,432
283,363
295,444
327,432
277,558
275,527
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
1,585,763
22,887
18,820
48,260
22,872
20,598
26,086
7,969
14,682
12,701
6,132
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
1,795,988
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
5,777,680
490,686
280,056
195,752
195,910
167,960
150,703
122,208
61,717
137,110
70,741
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
2,501,210
8,084,421
8,059,667
8,530,176
9,289,343
9,528,995
10,465,517
11,007,933
11,999,126
13,019,978
13,645,498
76,672
56,671
150,913
93,603
71,485
94,482
45,921
93,112
59,338
38,864
234,208
261,771
276,531
270,439
275,340
251,416
225,838
230,960
216,008
228,152
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
1,240,449
128,421
74,029
40,096
41,366
31,822
29,227
25,405
13,666
27,661
12,946
373,046
396,882
379,812
391,224
412,396
442,584
439,036
463,544
451,660
415,438
1,732,200
1,697,209
1,797,603
1,847,426
1,374,384
1,912,823
1,887,005
1,944,528
1,978,250
1,996,989
39,142
33,304
57,822
41,940
34, 120
40,700
20,603
35,090
29,501
17,340
17,303,663
15,340,815
15,384,621
15,779,629
16,702,226
17,752,184
16,209,255
17,622,829
17,659,398
18,736,016
59,176,048
58,095,729
57,827,965
61,562,016
61,476,755
55,452,315
70,755,802
70,762,122
73,928,192
76,966,571
5,420,236
4,241,360
3,215,254
3,172,916
2,392,920
2,232,580
1,224,630
1,129,913
1,531,873
860,050
4,131,403
4,883,596
4,854,228
4,780,521
5,033,077
5,527,556
6,338,837
5,982,464
5,926,747
6,795,800
22,140,672
21,846,645
22,882,767
24,536,355
25,222,511
27,497,188
28,146,135
30,355,662
32,776,970
34,457,414
483,235
482,267
1,241,118
443,860
385,824
613,553
155,798
469,535
247,130
117,206
11,562,896
11,803,120
12,446,025
13,589,624
12,226,042
13,359,330
13,533,987
14,027,288
43,998,462
n.a.
42,688,313
45,792,522
45,556,988
48,189,207
52,379,740
52,043,951
54,307,377
55,255,231
4,603,400
n.a.
2,451,782
2,380,990
1,751,925
1,647,005
841,908
835,347
1,069,753
629,823
707,279
n.a.
1,305,337
971,375
1,061,641
1,034,497
1,455,875
1,090,510
1,065,975
1,413,912
4,383,324
n.a.
4,304,598
4,581,921
4,793,642
5,080,753
5,154,546
5,456,224
5,842,357
5,990,124
645,851
194,247
194,825
310,098
54,914
253,521
97,796
29,224
194,386
n.a.
191,997
204,175
202,375
193,457
183,732
186,787
196,672
204,773
812,488
n.a.
769,440
814,832
788,713
831,095
882,744
890,424
906,003
929,764
49,033
48,431
35,224
35,525
19,268
14,477
24,039
12,204
176,097
n.a.
166,333
177,395
190,602
215,943
203,535
209,854
167,282
193,674
942,764
1,003,975
1,016,149
1,085,104
1,106,445
1,167,603
1,254,014
1,267,937
16,179
n.a.
37,383
16,581
15,588
21,255
4,911
10,810
9,313
4,428
(10)
1,298,493
1,395,990
1,503,539
1,539,636
1,610,665
1,577,255
1,558,274
1,762,971
1,533,184
1,913,358
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
6,462,823
550,645
307,925
211,751
221,191
183,926
163,565
137,702
83,455
166,291
82,836
1,614,834
1,548,840
1,678,067
1,758,551
1,922,059
2,157,242
2,336,854
2,388,283
2,454,605
2,749,237
8,469,725
8,420,251
8,947,154
9,724,645
9,971,311
10,981,852
11,509,303
12,512,870
13,513,896
14,307,462
90,550
71,212
177,792
109,796
84,663
110,056
55,013
105,112
76,326
50,748
^Excludes estimate for "Agriculture, forestry, and fisheries" which was not prepared for this year.
^Net loss exceeds net profit.
n.a. - Not available.
NOTE: See text for explanatory statements and "Description of the Samples and Limitations of the Data.
316
Business Returns/1968 • Historical Summary
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317
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rH en CO CM CM
NO E~- en en NO
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rH rH vO CM lA
to NO sf CM tfN
c^ -4 rH o ON
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NO \0 CM ON On
rH si- I> r-sl-
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CM rH rH rH r
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asa;
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to c? >i rH in
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si st en en en
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CO m rH c^ o
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CO en en CM o
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CM CM CM CM CM
t~ nd to m CM
nO 'O O NO ■J3
CM CM ni CM CM
r-l Q to (T' r^
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to o NO o ::j
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nI .O O vO "-1
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rH nD U
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in \0 c^ to o
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to O rH O ^__
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CM CM CM CM CM
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rH to O -I O
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to"co [> C^[>
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P- m p- cn en
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en rH CM CM m
NO nO C^ NO -D
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CO rn O in to
ON rn P- rn P-
1 CO O O
H m rH fn
CM rn CM sf CO
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NO en lA CO CM
to p- CM -* m
CM en si sj si
sf CM rH ND iTi
OS st rH C- St
P- Cf ON NO CO
3 to CJN CM rH
lA en O" r-
CM lA CM o in
to to CM NO ^O
rH C- sf ON !>
P~ CO rH P- ON
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tO P- sf CM O
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c^ lA o sf in
nd en vo CM CM
ON P- M3 to m
CM en lA NO NO
rH o CM OS rn
CM in rH On rH
st CM CM (nu-
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CJN O a> NO r
rH c^ p- lA a
en so lA en St
P- rH st nO C-
O si P- CJN to
NO f- to CO CO
us
25,143,
25,040,
23,662,
23,479,
23,371,
23,356,
23,505,
24,283,
23,576,
23,198,
o i-t m »n <j>
r-t ^ t> m to
Hi^s
P~ O D- P- P-
asasa
u Q} m
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en CO o CM o
CM en o tn st
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en p-M tn c
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m CM st o sf
CM CM in O CM
p- en CM c-m
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m t- lA so c^
sf m On ON 'l
o o rH o m
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si rn CM CM r
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o o c^ CO o
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lA sO sO NO NO
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NO nO NO NO
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C^ O rH CM en
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sf m NO p- to
vO sO NO NO sO
OS O rH CM en
in nd nO sO lO
ON On ON ON ON
S.A NO P- CO
sD nD NO NO
ON ON Os ON ON
rH rH rH rH rH
318
Business Returns/1968 • Historical Suoimary
CM r- n (^ "
I
I i ■
00 CM CM -^ C^
-J- om (A Ai
C CM vD CM CO
\0 O o> m n
CO VDr-T-^O
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t-- O CM CM 0>
i-i u3 r- o fn
CMU^ O tf> O
m fn c^ tn tn
vi- ^ m in ■£!
CM ;J n o O
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-H z
Business Returns/1968 • Historical Summary
319
TOvOOvDO CMOTO^-H
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416,
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538,
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320
Business Returns/1968 • Historical Summary
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Business Returns/1968 • Historical Summary
321
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322
Business Returns/1968 • Historical Summary
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CM en OJ ^0 nD
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lA C- CO TO ON
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t> H r-l lA ^
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rH -A OJ O rH
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lA CM >A CNJ lA
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t-i l-i r-i T-i i-{
tn CM -4- en -J-
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423
897
374
913
793
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741,
694
029
021
262
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HHHHH i-i rA •-{ f-\ r~t
Business Returns/1968 • Historical Summary
323
ll I
mONTOONC^ (^TOHnDiA
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lAt^AjOf^ NDc^cinoj
sfOAJONt^ i-lONOiA-J-
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lAiAiAvOvD r-TOTOTOOi
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to NO O ON O
f^ -4- -J- Nf -vt
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vO 0^ O (M O
855
967
1,055
1,181
1,288
1,325
1,418
1,739
1,722
2,128
549,721
571,565
587,211
646,925
701,071
739,626
813,905
910,661
965,029
152,716
-AnOTOOnOT TOIAOn-J-nD
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-4- CA lA nD rH
s ;:
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rH On O en
at lA C-- C- -vt
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m o o S *"
tt o o> ^D S
m ov c^ ^ m
2,762
2,225
2,151
2,639
2,783
3,595
4,052
4,410
5,144
5,851
D- rH t- ON rH
rH TO lA lA NO
-4 ON AJ rH >
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rH O "A rtj (A
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lAtOtOtOtD \OtONDNOtO
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lANOtONDtO iOnOnOnOnD
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\0 to NO NI
at ON Ot ON c
rH rH H H r
324
Business Returns/1968 • Historical Summary
II
■O C T, ^
! S .2 I :
^CiT S -8
I - s :
3 3-3 is
%o A) (1- o cr
03 rH it r^ r-l
^O --t r-t r-i O
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lA lA CM it C
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to -* -^ C\ O
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tA it lA CO (A
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259,953
433,168
530,190
770, 502
212,270
389,460
577,766
009,302
114,926
202,060
.H rH .H rH ^J
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ry tA O > -Xl
to C <A CO O
f^SSSS
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rA it tA o (A
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rH O C^ tA AJ
227
920
095
gsi^s
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if CO <A r- rH
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Section
10
Accounting method, 21*
Accounting period, 127-28, 194-95*
partnerships, 192
Small Business Corporations, 210
Active businesses, 249*
Adjusted gross income, 22, 249*
proprietorships, 98-123
Advertising, 249*
Small Business Corporations, 199-204
all corporations, 220-29
Agricultural program payments, 20, 249*
proprietorships, 35
Amortization, 249*
proprietorships, 28-35
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Bad debts, 250*
proprietorships, 28-34
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Breeding fees
proprietorships, 35
Business deductions, total
See "total deductions" also specific
deduction
Business receipts, 2-17, 21, 125-26,
195, 213, 250*
proprietorships, 28-123
partnerships, 129-92
Small Business Corporations, 196-211
all corporations, 215-48
Capital gains (losses), 250*
Small Business Corporations, 199-204
all corporations, 220-29
Casualty losses, 250*
proprietorships, 28-34
partnerships, 135-42, 186-91
Changes in law, 249*
Commissions, 250*
proprietorships, 28-34
Compensation of officers, 251*
Small Business Corporations, 199-204
all corporations, 220-29
Conservation expense, 251*
proprietorships, 35
Constructive taxable income from related
foreign corporations, 251*
all corporations, 220-29
Contributions, 251*
Small Business Corporations, 199-204
all corporations, 220-29
Corporations, 5-17, 213-48*
Cost of depreciable property, 251*
proprietorships, 89-97
Cost of farm products sold
proprietorships, 35
Index
*Asterisk denotes textual reference
Cost of goods sold
See cost of sales and operations
Cost of labor, 251*
proprietorships, 28-35
partnerships, 135-42, 186-91
Cost of livestock and products purchased,
251*
proprietorships, 35
Cost of sales and operations, 5-17,
251-52*
proprietorships, 24-34, 36-85
partnerships, 129-82, 186-91
Small Business Corporations, 196-207
all corporations, 215-41
Deductions, total
See total deductions
Depletion, 252*
proprietorships, 28-35
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Depreciable property, 21*
proprietorships, 89-97
Depreciation, 5-17, 21-22, 126-27,
194, 252*
proprietorships, 24-97
partnerships, 129-91
Small Business Corporations, 196-209
all corporations, 215-41
Distribution to stockholders, 252*
Small Business Corporations, 199-204
all corporations, 220-29
Dividends, 252*
Small Business Corporations, 199-204
all corporations, 220-29
Farm deductions
See total deductions
Farms, 20-21*
proprietorships, 35
Feed purchased
proprietorships, 35
Fertilizers, lime
proprietorships, 35
Forms and instructions, 1968, facsimiles,
269-312
Freight, trucking
proprietorships, 35
Gasoline, fuel, oil
proprietorships, 35
Geographic data
See State data
Government obligations (interest received)
Small Business Corporations, 199-204
all corporations, 220-29
Gross farm profit, 252*
proprietorships, 35
Gross profit (loss), 5-17, 252*
proprietorships, 28-35
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Historical statistics, 313*
proprietorships, 314-15
partnerships, 316-18
Small Business Corporations, 319-21
all corporations, 322-24
Income (loss) from other partnerships
partnerships, 135-42, 186-91
Income statements
proprietorships, 28-35
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Income subject to tax, 253*
all corporations, 220-29
Income tax, 253*
proprietorships, (income tax after
credits), 98-123
all corporations, 220-29
Industrial classification, 3, 5-17, 21-2,
253*
Insurance, 253*
proprietorships, 28-35
Interest on Government obligations, 253*
Small Business Corporations, 199-204
all corporations, 220-29
Interest paid, 5-17, 253*
proprietorships, 28-35
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Interest received, 253*
partnerships, 135-41, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
325
326
Business Returns/1968 • Index
Inventories, 254*
proprietorships, 24-61
partnerships, 129-63, 186-91
Small Business Corporations, 196-98,
205-7
all corporations, 215-19, 230-41
Investment credit
all corporations, 220-29
Labor, cost of
See cost of labor
Labor hired
See cost of labor
Legal and professional fees, 254*
proprietorships, 28-34
Losses
See capital gains; casualty losses;
gross profit; net farm profit; net
income; net profit
Machine hire
proprietorships, 35
Material and supplies, 254*
proprietorships, 28-34
partnerships, 135-42, 186-91
Merchandise purchased, 254*
proprietorships, 28-34
Net farm profit (loss), 254*
partnerships, 135-42, 186-91
Net gains (losses), noncapital assets, 254*
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Net income after tax
all corporations, 220-29
Net income (deficit), 195, 213, 254*
Small Business Corporations, 196-207,
210-11
all corporations, 215-48
Net profit (loss), 21, 125, 254*
proprietorships, 24-85, 89-123
partnerships, 129-82, 186-92
Net worth, 254*
Small Business Corporations, 211
Nonqualifying dividends received, 255*
partnerships, 135-42, 186-91
Number of businesses, 2-17, 21, 125, 195,
213, 255*
proprietorships, 24-123
partnerships, (number of partnerships),
129-92
Small Business Corporations (number of
returns), 196-211
all corporations (number of returns),
215-48
aher, 255*
costs, deductions, employee benefit
plans, expenses, income, interest,
receipts
Partners
partnerships, 129-34, 164-82, 186-91
Partnerships, 2-17, 125-92*
Payments to partners, 255*
partnerships, 135-42, 186-91
Payroll, 255*
proprietorships, 24-27, 36-85
partnerships, 129-34, 143-82
Pension, profit sharing, stock bonus,
annuity plans
See retirement plans
Professional fees
See legal and professional fees
Profit
See gross profit and net profit
Proprietor, proprietorship, 2-17, 19-123,
255*
Purchases
partnerships, 135-42, 186-91
Receipts, total
See total receipts
Rent paid, 5-17, 256*
proprietorships, 28-34, 35
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Rent received, 256*
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Repairs, 256*
proprietorships, 28-35
Repairs, 256*
proprietorships, 28-35
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Retirement plans, 256*
proprietorships, 28-35
partnerships, 135-42, 186-91
Small Business Corporations (pension,
profit sharing, etc.) 199-204
all corporations (pension, profit sharing
etc.), 220-29
Royalties, 256*
partnerships, 135-42, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Salaries and wages, 256*
proprietorships, 28-34
partnerships, 135-42, 186-91
Sale of livestock, crops, and products,
256*
proprietorships, 35
Samples, 259-68*
Seed, plants purchased
proprietorships, 28-34
Shareholders, number of
Small Business Corporations, 196-98,
211
Size of —
Adjusted gross income:
proprietorships, 98-123
Assets (total):
partnerships, 186-91
Business receipts:
proprietorships, 36-61, 89-97
partnerships, 143-63
Small Business Corporations, 205-7
all corporations, 230-41
Depreciation:
proprietorships, 86-88
partnerships, 183-85
Small Business Corporations,
208-9
Small business corporations, 5-17,
193-211*
State data
proprietorships, 62-80, 81-85
partnerships, 164-78, 179-82
all corporations, 242-48
Storage, warehousing
proprietorships, 35
Supplies purchased
See material and supplies
Taxable income, 256*
proprietorships, 98-123
all corporations (income subject to
tax), 220-29
Taxes paid, 5-17, 257*
proprietorships, 24-35, 62-85
partnerships, 135-42, 164-82, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Total assets (liabilities), 257*
partnerships, 186-91
Small Business Corporations, 199-204
all corporations, 220-29
Total deductions, 257*
proprietorships, 28-35, 86-88
partnerships, 135-42, 183-91
Small Business Corporations, 199-209
all corporations, 220-29
Total receipts, 257*
partnerships, 129-82, 186-91
Small Business Corporations, 196-207
all corporations, 215-41
Total receipts less total deductions, 254*
(net income or deficit)
Small Business Corporations, 199-204
all corporations, 220-29
Utilities
proprietorships, 35
Veterinary, medicine
proprietorships, 35
Wages and salaries
See salaries and wages
u U. S. GOVERNMENT PRINTING OFFICE : 1972 O - 455-820
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