Statistics of income

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BOSTON PUBLIC LIBRARY

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3 9999 06317 249 6

STATISTICS 1070
OF INCOME lu/U

CORPORATION

BOSTON PUBLIC U6RARY
GOVERNMENT DOCUMENTS DEPARTMENT

MAY 0 7 1939

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Internal Revenue Service

Publicatiai 16 (4-74)

OCCIDENTAL COLLEGE

OCT 9 1975

Publication 16 (4-74)

For sale by the Superintendent of Documents.

U.S. Government Printing Office, Washington, D. C. 20402

Price: Paper CcA/er - $5.45

Stock Number 4804 - 00697

Library of Congress Card No. 61-37568

Suggested citation

Internal Revenue Service

Statistics of Income— 1970, Corporation Income Tax Returns

U. S. Government Printing Office, Washington, D. C. 1974

Statistics of Income publications are for sale by
tfie Superintendent of Documents, U.S. Government
Printing Office, Wash/ngfon, D.C. 20402

Other publications for sale

Business Income Tax Returns, 1970 (253 pp., $4.05)

Business Income Tax Returns, 1971, Preliminary (25 pp., 50f)

Corporation Income Tax Returns, 1971. Preliminary (18 pp., 350

Estate Tax Returns, 1969 (48 pp., 65?)

Fiduciary Income Tax Returns, 1970 (64 pp., $1.30)

Foreign Income and Taxes Reported on Corporation Income Tax Returns,

1964, 1965, 1966 (380 pp., $4.45)
Individual Income Tax Returns, 1971 (377 pp., $6.40)
Personal Wealth Estimated from Estate Tax Returns, 1969 (81 pp.,

$1.50)
ZIP Code Area Data, Individual Income Tax Returns, 1969 (130 pp.,

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Publications in preparation

Business Income Tax Returns, 1971

Corporation Income Tax Returns, 1971

Estate Tax Returns, 1972

Foreign Income and Taxes Reported on Corporation Income Tax

Returns, 1968, 1969, and 1970
Individual Income Tax Returns, 1972, Preliminary

STATISTICS 1Q7n
OF INCOME lu/U

CORPORATION

Internal Revenue Service

Donald C. Alexander, Commissioner

Edw. J. Fitzgerald, Jr., Acting Deputy Commissioner

Dean J. Barron, Assistant Commissioner (Planning and Research)

Statistics Division

Vlto Natrella, Director

R. J. Tolliver, Assistant Director

Robert A. Wilson, Chief, Income, Finance, and Wealth Branch

Daniel W. Burch, Chiel, Statistical Techniques Branch

Peter L. Clarke, Acting Chiel, Mathematical Statistics Branch

Thomas M. Durkin, Chief, Program Management Branch

This report was prepared in the Income, Finance, and

Wealth Branch by the Corporation Statistics Staff

under the direction of Joel R. Stubbs.

The procedures for sampling, processing and reviewing

the data were developed by other branches of the

Statistics Division. The returns were sampled at

the Service Centers at Andover, Massachusetts;

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

Kansas City, Missouri; Philadelphia, Pennsylvania

and Ogden, Utah.

The Data Center at Detroit, Michigan performed the

statistical abstracting of the data and designed

and conducted the computer processing.

Letter of Transmittal

Treasury Department,

Office of Commissioner of Internal Revenue,

Washington, D. C, January 24, 1974.

Dear Mr. Secretary:

As required by section 6108 of the Internal Revenue Code,
we are sending you the most recent of our reports. Statistics of In-
come—1970, Corporation Income Tax Returns. The data in this
report are based on a sample of unaudited returns selected from
the more than 1.7 miUion corporation income tax returns with ac-
counting periods ended July 1970 through June 1971. In meeting
the statutory requirement, this report presents information on
receipts, deductions, net income, income tax liability, tax credits,
and distributions to stockholders, as well as on assets and liabilities.
Statistics are also presented on the corporate tax base and how tax
was computed. Detailed statistics on the additional tax for tax
preferences introduced under the Tax Reform Act of 1969, are
presented for the first time.

Classifications used in presenting the data include industry, and
size groupings based on total assets, business receipts, and income
tax. Separate categories for which estimates are provided include
returns with net income, consolidated returns, controlled group mem-
bers and Small Business Corporations electing to be taxed through
their shareholders.

Commissioner of Internal Revenue.

Hon. George P. Shultz,
Secretary of the Treasury.

Contents

Guide to tables, v

Section
1

Corporation Income Tax Returns, 1970, 1

Return Coverage, 1
Activities Covered, 1
Time Period Covered, 1
Summary of Corporate Activity, 3
Changes in Law:

Capital Gains Tax Rate, 4

Depletion Rates, 4

Mineral Production Payments, 4

Mining Exploration Expenditures, 5

Foreign Tax Credit for Taxes Paid on Mineral Income, 5

Casualty or Theft Gains and Losses, 6

Net Gains on Sales of Bonds by Financial Institutions, 6

Bad Debt Deduction of Financial Institutions, 6

Credit for the Additional Tax on Certain Aircraft Fuels, 7

Controlled Groups, 7

2

Tables for 1970, 9

3

Explanation of Terms, 163

4

Description of the Sample and Limitations of the Data, 187

5

Historical Summary, 1961-1970, 193

Historical Comparability of Terms, 193
Historical Tables, 193

6

Forms and Instructions, 1970, 209

7

Index, 285

IV

Guide to Tables

Industry Measurement

Minor industry (Table 1), 10

Major industry, balance sheets and income statements
(Tables 2, 3), 16,22

Major industry, selected balance sheet and income state-
ment items by size of total assets (Table 6) , 32

Major industry, selected balance sheet and income state-
ment items by size of business receipts (Table 7), 65

Major industry, tax items (Table 8) , 98

Major industry, investment credit and related items (Table
15). 132

Major industry, tax preference and related items (Table
20), 161

Industrial division, tax preference and related items
(Table 21). 162

Returns with Net Income

Major industry, balance sheets and income statements
(Table 3) . 22

Balance sheets and income statements, by size of total as-
sets (Table 5), 30

Consolidated returns by industrial division (Table 19) , 160

Size Distributions

Total assets (Tables 4-6, 18) , 28-32,142

Business receipts (Table 7) , 65

Income tax after credits (Tables 11, 12) , 120,123

Income tax and surtax before credits (Table 13) , 126

Income taxed at normal tax and surtax rates (Table 14) , 128

Investment credit (Table 16). 136

Accounting Periods

Net income, income tax and tax payment items (Table 9) ,

114
Estimated tax payments (Table 10), 118

Tax Computation Items

By major industry (Table 8) . 98

By accounting period (Table 9) , 114

Statutory special deductions (Tables 8, 9, 11, 13, 14) , 98,114,

120,126,128
Alternative and regular tax (Table 14) , 128
By size of income taxed at normal tax and surtax rates

(Table 14) , 128
By size of tax after credits (Table 12) , 123
By size of tax before credits (Table 13) , 126

Payments of Tax

Estimated tax payments (Tables 8-14) , 98-128

Tax paid with applications for extension of filing time

(Tables 8-13), 98-126
Tax due or overpaid (Tables 9-12) , 114-123

Investment Credit Items

By size of tax after credits (Table 12) , 123

By major industry (Table 15) , 132

By size of investment credit (Table 16) , 136

Small Business Corporation Returns, Form 1120S

By size of total assets and industrial division (Table 17) , 137

Consolidated Returns

By size of total assets and industrial division (Table 18) , 142
Returns with net income by industrial division (Table 19) ,
160

Tax Preference Items

By major industry (Table 20) , 161
By industrial division (Table 21). 162

Historical Statistics

1961 through 1970 (Tables 22-26) , 198-205

Section 1

Corporation Income
Tax Returns, 1970

Return Coverage

The statistics in this report are estimates derived from
a stratified sample of corporation income tax returns filed
for the 1970 income year. The sample returns were selected
before audit. The 1970 income year was defined to cover
accounting periods which ended July 1970 through June
1971. Over 1,665,000 active corporations filed returns for
this period including approximately 257,000 returns filed
by Small Business Corporations electing to be taxed
through their shareholders. Active corporation returns
were the basis for the financial statistics presented in the
report.

Specifically excluded from the estimates are financial
data from returns of:

(1) Inactive corporations, defined as those with no
income or deductions,

(2) Foreign corporations where such data were for
income not effectively connected with a trade or business
within the United States,

(3) Farmers' cooperatives exempt from income tax
under Code section 521, and

(4) Non-profit organizations (educational, charitable,
and similar organizations) exempt from income tax under
Code section 501.

Corporations in existence at any time during the year
were required to file a return regardless of the size of
their income. This included all domestic corporations
unless they were expressly exempt. With one exception, it
also included foreign corporations with income subject
to U.S. tax.

The Internal Revenue Code recognized as taxable cor-
porations the following types of organizations:
Joint-stock companies
Insurance companies
Unincorporated associations
Business trusts
Savings and loan associations
Certain partnerships
Mutual savings banks
Cooperative banks

Though not all were legally organized as corporations,
they possessed characteristics typical of the corporate form.
These characteristics are continuity of life, centralization
of management apart from ownership, limited liability of
owners, and transferability of the shares of capital owner-
ship. Because of these similarities with corporations the
organizations were required to file corporation income tax
returns.

Activities Covered

The estimates in this report cover corporate business
activities in the United States as reported on returns of
domestic and certain foreign corporations. However, they
also cover some foreign activities. Dividends remitted from
foreign subsidiaries were included, and undistributed earn-
ings of foreign subsidiaries were included to a limited
extent. The statistics also include data on income earned
by domestic corporations through a foreign branch.

The term "domestic" corporation means a company
incorporated in the United States but does not necessarily
imply domestic activity. For example, a business may have
been incorporated in the United States, had its principal
office here, and yet conducted all of its business abroad
through foreign branches. The effect of this type of for-
eign income on the statistics may vary. Some industries
may have higher incidences of foreign activity than others
and foreign income would be reflected in their statistics
to a greater extent. Also, foreign activity may occur more
frequently among corporations of a given size than among
others.

For foreign corporations organized abroad but engaged
in trade or business in the United States, only income that
was considered "effectively connected" with the conduct
of the trade or business in the United States was included
in the statistics. Other foreign corporations, organized
abroad and not engaged in trade or business in the United
States, were liable for tax only on investment income from
U.S. sources. The returns for these foreign corporations,
however, were not included in the estimates.

Time Period Covered

Corporation statistics for 1970 include data from calen-
dar year returns as well as from returns with non-calendar
year accounting periods ending as early as July 1970 and
as late as June 1971. By defining the income year in this
way a balance of non-calendar year accounting periods be-
fore and after the calendar year is obtained.

Chart 1 shows the 12 accounting periods covered by
the 1970 report. This chart shows a span of 23 months
between the first-included accounting period beginning in
August 1969 (and ending in July 1970), and the last-
included period beginning in July 1970 (and ending in
June 1971) . This report, therefore, shows income received
or expenses incurred in any or all of the months August
1969 through June 1971. End-of-year balance sheet'amounts

Corporation Returns/ 1970

Chart 1

Number of returns and net income, by accounting periods

1

Accounting |

perioc

s

1

1 1 1 1 1

Calendar year returns

1 1 1 1 1

1,1,1

Xa S 0 n d

J F MAM J

J AS 0 ND

1969 I 1970

Calendar Year

1971

^Includes part-year returns

Chart 2

Returns with
net income

Corporate
net income
before tax and
income tax,^
1966-1970

Income tax

Net
Income

1 / Before credits
After credits

Before and after investment and
foreign tax credits

1966 1967

1968

1969

1970

Corporation Returns/ 1970

Table A. -ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, NET
INCOME, AND TOTAL ASSETS, BY ACCOUNTING PERIOD, 1970

[All figures are estijnates based on samples — number of returns are in
thousands, money amounts are in millions of dollars]

Accounting period ended^

December 1970.

Noncalendar year, total.

July 1970

August 1970. . . .
September 1970.
October 1970...
November 1970..

January 1971...
February 1971. .

March 1971

April 1971

May 1971

June 1971

(1)

1,665

63
69
130
73
68

60

58

123

74

Net income

(less

deficit)

(2)

65,902

17,888

1,074
1,053
2,456

1,717
1.172

2,618
793

1.793
949
896

3,367

Total
assets

2,634,707
2,109,984

524,723

34,100
31,826
69,933
66,345
35.267

56,685
22,621
53,421
31,716
28,246
94,562

^Includes part-year returns.

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

such as for total assets and inventories on the other hand,
show the position of some corporations in December 1970
and of others as early as July 1970 or as late as June 1971.
(Table A shows net income and total assets reported on
returns for each of the 12 accounting periods.)

As required by law, corporations filed returns for the
accounting period customarily used in keeping their books.
Although less than half of the returns were filed for the
calendar year these included returns of most of the larger
corporations. Just over 80 percent of total assets and nearly
73 percent of net income (less deficit) were reported on
calendar year returns. See table A and chart 1.

About 5 percent of the 1,665,000 returns filed for active
corporations were for accounting periods of less than 12
months. These part-year returns were filed, for the most
part, by continuing corporations changing their account-
ing periods, by new corporations in existence less than 12
months, by merging corporations, and by liquidating cor-
porations.

Changes in law effective during the time span covered
in this report (August 1969 through June 1971) affect
the statistics in varying degrees. For some corporations a
change may have been fully applicable. For others, it may
have been only partially applicable or not applicable at
all depending on the accounting periods used and the
effective date of the change in law.

More current financial information, on a different basis
and for manufacturing corporations only, is estimated
quarterly by the Federal Trade Commission. This infor-
mation is published in the Qxiarlerly Financial Report for
Manufacturing Corporations.

Summary of Corporate Activity

Summary statistics for the 1970 income year are shown
in table A and chart 1. Comparisons between 1969 and
1970 are shown in tables B and C. Chart 2 shows a 5-year
summary of net income, tax credits, and income tax after
credits, from 1966 through 1970.

Table B. —CORPORATION RETURNS: NUMBER OF RETURNS, RECEIPTS,
DEDUCTIONS, NET INCOME OR DEFICIT, INCOME SUBJECT TO TAX,
INCOME TAX, AND TAX CREDITS, 1969 AND 1970

[All figures are estimates based on samples — number of returns are in thousands
money amounts are in millions of dollars]

Number ^f returns, tctal

Active corporations, total.

With net income

Without net income

Inactive corporations

Number of returns with income tax, total.

With surcharge

With additional tax for tax preferences.

Total receipts.

Business receipts.
Other receipts ....

Total deductions

Cost of sales and operations.
Other deductions

Net income (less deficit)

Net income.
Deficit....

Income subject to tax.

Income tax, total.

Surcharge

Additional tax for tax preferences.

Foreign tax credit.
Investment credit..

Tax after investment credit

Tax after foreign tax and investment
credits

Net income (less deficit) less tax after
investment credit

(1)

1,659

1,046

tl3

783
778

1,560,330
119,653

1,598,348

1,104,572
493,776

80,219

93,433
13,214

81,223

39,374

3,445
'3

3,983
1,909

37,465

33,477

1,665

1,008

657

647

5

1,750,777

1,620,337

129,890

1,682,779

1,146,263
536,516

65,902

83,711
17,809

72,374

33,293

784
265

4,549
866

32,427

27 573

33,475

Increase or
decrease (-)

Number cr
amount

60,057
10,237

41,691
42,740

-14,317

-9,722
4,595

-8, 849

-2,661

561
-1,043

-5,038

-5,599

-9,279

(4)

0.4
-3.6

7.1

-16.8
(')

4.2
3.8

3.8

8.7

-10.4
34.8

-77.2
(M

14.1
-54.6

-13.4

-16.7

-21.7

Since the additional tax for tax preferences was only applicable to corporations
with accounting periods ended after December 31, 1969, amount and percent of increase
were not computed. Tax preference items were not tabulated for 1969.

Table C- ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, TOTAL

ASSETS, TOTAL RECEIPTS, NET INCOME, AND TAX,

BY SIZE OF TOTAL ASSETS, 1969 AND 1970

[All figures are estijnates based on samples — number of returns are in
thousands, money amounts are in millions of dollars]

Net

Year and size of total assets

Number of
returns

Total
assets

Total
receipts

Income

(less

deficit)

Income
tax

(1)

(2)

(3)

(4)

(5)

Total

1,658.8

2,445,628

1,680,483

80,219

39,374

44.1

903.3
333.8

31,982
53,497

10.331

81,781
103,980

270

703
2,681

$1 under S100,000

432

$100,000 under S250,000

899

$250,000 under $500,000

173.0

60,345

112.730

2,825

1,093

$500,000 under $1,000,000

96.2

66,565

119,916

2,915

1,436

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

78.7

158,074

226,259

6,992

3.854

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

13.2

92,535

80,572

2,949

1,674

$10,000,000 under $25.000,000..

9.5

147,102

86,744

3,869

2,111

$25,000,000 under $50,000,000..

3.7

129,921

67,372

3,098

1,644

$50,000,000 under $100,000,000.

1.9

130,753

68,451

3,423

1,721

$100,000,000 under $250,000,000

1.4

210,933

111,193

6.666

3,218

$250,000,000 or more

1.1

1,363,920

611,155

43,827

21,055

1970

1,665.5
46.4
914.6

2,634,707
32,154

1,750,777
13,748
86.522

65,902
216
375

Zero assets

223

SI under $100,000

371

$100,000 under $250,000

335.7

53,758

108.518

2,059

756

$250,000 under $500,000

169.8

59,586

113,023

2,293

999

$500,000 under $1,000,000

93.5

64,947

117,785

2,294

1,189

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

74.4

150,895

214,232

5,084

3,159

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

12.6

88,837

77,755

2,182

1,383

$10,000,000 under $25,000,000..

9.8

152.780

89,550

2,921

1,707

$25,000,000 under $50,000,000..

3.9

135,006

69,048

2,658

1,473

$50,000,000 under $100,000,000.

2.1

144,514

73,365

2,758

1,500

$100,000,000 under $250,000,000

1.4

222,371

121,437

5,264

2.723

1.2

1,529,858

665,793

37,796

Detail may not add to totals because of rounding.

Corporation Returns/ 1970

Changes in Law

Described below are some of the major law changes
which were effective during the 1970 income year and
which affected the comparability of the statistics with
those in prior-year reports. Unless otherwise indicated, the
changes resulted from the Tax Reform Act of 1969.

Capital Gains Tax Rate

Previously, net long-term capital gains reduced by net
short-term capital losses were taxed at a maximum tax
rate of only 25 percent if the resulting tax was less than
the tax on total taxable income computed at the noimal
tax and surtax rates. The alternative tax rate on long-
term capital gains was increased to 28 percent for taxable
years beginning in 1970, and 30 percent for taxable years
beginning in 1971. Corporations with accounting periods
beginning in 1969 and ending in 1970, or beginning in
1970 and ending in 1971, were required to prorate their
tax to reflect the rate change.

However, the 25 percent rate continued to apply to (1)
amounts received under binding contracts and install-
ment sales made before October 10, 1969, and (2) distribu-
tions from corporations made before October 10, 1970, as
a result of complete liquidation plans adopted before
October 10, 1969.

The change in capital gains rates also applied to cor-
porations previously subject to a flat 25 percent rate. These
were regulated investment companies and real estate in-
vestment trusts. The change also applied to Small Busi-
ness Corporations electing to be taxed through share-
holders, in those instances in which long-term capital gains
were taxed at the company level.

Depletion Rates

The percentage depletion rate for both domestic and
foreign oil wells was reduced from 271/2 percent to 22
percent of the gross income from the property. This change
and the following rate changes were effective for taxable
years beginning after October 9, 1969. For sulphur, uran-
ium, and an extended list of other minerals from domestic
deposits, the rate was reduced from 23 to 22 percent. The
depletion rate for molybdenum was increased from 15
percent to 22 percent while the 15 percent rate for other
minerals (except for domestic gold, silver, copper, iron
ore, and oil shale) was reduced to 14 percent.

Mineral Production Payments

Comparability of the industry statistics with prior years'
statistics for corporations engaged primarily in producing
oil and gas (and to a lesser extent, for those engaged in
oth'^r mining operations) as well as for the financial insti-
tutions that helped finance these operations was substan-
tially affected by provisions in the 1969 Act changing the
tax treatment of "mineral production payments."

In general, the new provisions applied to mineral pro-
duction payments created after August 6, 1969; however,
if there was a binding contract on this date, payments
created prior to 1971 were excluded from the new rules.

While the effect of these new rules was reflected to some
extent in the 1969 statistics, the effect was increasingly
reflected in the 1970 data. For the extractive industries,
the effect was reflected in the income statement data for
"business receipts" and "depletion" and resulted in an
increase in net income over what it otherwise would have
been. For the finance industries, it was reflected in the
same two income statement items but because of off-
setting factors, there was little effect on net income.

A production payment is a right to a specified share
of the future production from a mineral property or of
the proceeds from such production. Depending on how
a production payment is created, it may be classified as a
"carved-out production payment," or as a "retained pro-
duction payment."

A carved-out production payment is typically created
when the owner-operator of a "working interest" sells
or "carves-out" a portion of future production for a
period of time which is less than the life of the producing
property. The sale is usually for cash, quite often to a
financial institution.

The retained production payment is typically created
when the owner sells the working interest, but reserves
a portion of future production, the production payment,
for himself.

Carved-Out Production Payments

Under prior law, the amount received by the seller of
the carved-out production payment was included in the
seller's gross income in the year of sale and as such was
eligible for the percentage depletion allowance. Later,
as production took place and the seller made payments,
the purchaser of the production payment treated the
payments received (except for that portion treated as
interest) as income for which the purchaser could claim
depletion. The production payment was typically made
from proven, ascertainable properties, and this was re-
flected in a selling price which was high relative to the
total amount expected to be recovered; therefore, it was
usually more beneficial for the purchaser to write off his
investment through cost depletion rather than through
percentage depletion.

The seller, having already included the selling price
of the production payment in gross income for the year
of sale, in subsequent years excluded from gross income
the payments made to the purchaser that were attributable
to the production payment. While the seller was allowed
the production costs attributable to the production pay-
ment, they were deducted as they were incurred without
regard to the year of sale. This bunching of the seller's
gross income into the year of sale while the production
costs were deducted in later years resulted in a mismatch
of income and expenses and created tax benefits. The
benefit in the year of sale was due chiefly to an enlarged
deduction for (percentage) depletion. The increase in
percentage depletion resulted from the following: (1) gross
income was increased— depletion was allowed as a fixed
percentage of "gross income from the property", (2) the
increase in gioss income without corresponding expenses
increased "taxable income from the projDcrty"— depletion
was limited to 50 percent of this "taxable income". Later,

Corporation Returns/ 1970

when payments were made to the purchaser under the
production payment and exchided from the seller's gross
income, the deductible production costs created net deficits
which as "net operating losses" were also deductible, in
other years. The purchaser, meanwhile, generally paid no
tax on the amounts received (except for the portion of
the payments which was in the nature of interest) since
the amounts received were offset by allowable cost de-
pletion, the means by which his cost was amortized. (The
carved-out production could also have been used to fore-
stall the expiration of a net operating loss carryover which
would otherwise run out or expire.)

The 1969 law redefined this whole transaction by equat-
ing it with a mortgage loan (to the seller) on the mineral
property. For the seller, this meant that the proceeds re-
ceived upon sale of the carved-out interest were not taxable
to him and consequently, would not result in "prepaid
income" and an inflated depletion deduction in the year
of sale. However, production proceeds subsequently derived
each year from the carved-out interest were no longer ex-
cludable from the seller's annual income and, although
now eligible for annual allowances for depletion, the de-
pletion deductions could no longer be artificially increased.
Thus, income would be matched with corresponding ex-
penses. For the purchaser of the production payment,
depletion no longer was applicable since as loan repay-
ments, the amounts received (except for the interest por-
tion) were nontaxable.

Retained Production Payments

In the case of the retained production payment, under
prior law the owner of a retained payment received an-
nual income from the purchaser of the working interest
against which the owner could claim depletion. The pur-
chaser of the working interest, in turn, excluded from gross
income the amounts used to satisfy the production pay-
ment. In effect, the production payment, essentially a
loan to the purchaser of the working interest, was paid
off with nontaxable income. In addition, even though the
purchaser of the working interest excluded amounts used
to satisfy the production payments, the purchaser was
nevertheless allowed to deduct annually the cost of pro-
ducing the minerals subject to the production payment.
(The so-called "A-B-C transaction" was a variation of the
retained production payment case. Here, the owner of
the mineral property sold it to a second person and re-
served a production payment (bearing interest) for a
major portion of the purchase price. The owner then
sold the production payment to an unrelated third party.
Gain attributable to the initial owner's sale of the re-
tained production payment was treated as capital gain un-
less the owner was a dealer in mineral properties.)

Under the 1969 law, retained production payments were
equated with a mortgage loan to the purchaser rather
than as interest in the property. Therefore, income from
the mineral property used to satisfy the production pay-
ment was taxable, currently, to the purchaser of the work-
ing interest (who was then allowed an annual depletion
deduction with respect to it) , and the production costs
continued to be deducted, currently, by the same pur-
chaser. In effect, the production payment was satisfied by

amounts that had already been taxed to the purchaser of
the working interest and when the payment amounts were
received by the seller they were treated as a recovery of
an investment, the loan to the purchaser, and were, there-
fore, non-taxable (except for the portion paid as interest).

Mining Exploration Expenditures

Under prior law (section 615 of the Code) , corporations
could elect to deduct as "amortization" $100,000 per year

(not to exceed a total of $400,000 for all years) for mining
exploration expenditures paid prior to the beginning of
the development stage of domestic or foreign mines. In
addition, these corporations could receive the full amount
of depletion when the mine reached the producing stage
or receive capital gains treatment on the entire amount of
gain upon the sale of the mining property. This election
was an alternative to the deduction of unlimited amounts
of mining exploration expenditures (for domestic mines
only) and subsequent recapture of the amounts deducted

(section 617) . The recapture was accomplished during
the production stage of the mine either through the dis-
allowance of the depletion deduction up to the full amount
of the deduction for exploration expenditures or alterna-
tively, inclusion in income of the amounts previously
deducted.

The 1969 Act extended to all mining exploration ex-
penditures the concept that a corporation in the hard
mineral industry should not be allowed to benefit from
both a current deduction for exploration expenditures,
and depletion on the property when it reached the pro-
ducing stage or capital gains treatment if it was sold. In
accomplishing this, all mining exploration expenditures
made after December 31, 1969, were made subject to the
general recapture rules. This provision in effect, disal-
lowed the election under section 615 except for expendi-
tures made prior to January 1, 1970, although the $400,000
limitation and the deductions continued to apply in the
case of foreign mining exploration expenditures.

The effect of these restrictions on the 1970 industry
statistics was to increase the net income shown for cor-
porations engaged in the mining of hard minerals.

Foreign Tax Credit for Taxes Paid on Mineral Income

Corporations extracting oil, gas, or minerals in foreign
countries were allowed to use percentage depletion in
computing the "taxable income from foreign sources" sub-
ject to the U.S. income tax. Because this income was
typically less than the income subject to foreign tax, the
U.S. tax attributable to these foreign operations was often
less than the foreign taxes on the same operations. Under
prior law, the full amount of foreign income tax was
eligible for the foreign tax credit against U.S. income tax.

The Tax Reform Act of 1969 provided that, in the case
of foreign taxes paid or accrued on "foreign mineral in-
come," the allowable aedit was to be limited. The limi-
tation applied when the foreign tax considered on a
country-by-country basis (a) exceeded the U.S. tax on the
same income and (b) the difference was due to the re-
duced taxable income from foreign sources that resulted
from percentage depletion (in excess of cost depletion) .
The foreign tax in excess of the U.S. tax was disallowed

Corporation Returns/ 1970

for credit purposes and could not be carried over for use
in other years as could other "excess" foreign taxes.

Because this credit reduction would have its major im-
pact on corporations using the "overall limitation" method
in computing the credit, taxpayers using this method
were allowed a one-time changeover to the "per country"
method. Normally, a change in limitation method was
not permitted. Both of these methods are described under
Foreign tax credit in the Explanation of Terms.

The new revision to the foreign tax credit was effective
beginning with taxable years ended, in general, December
1970 and is reflected in the industry statistics for the for-
eign tax credit.

Casualty or Theft Gains and Losses

Code section 1231 provided special beneficial tax treat-
ment for the gains and losses realized on transactions in-
volving business assets. The transactions covered included
"involuntary conversions" which, in turn, included those
from casualty (fire, storm, shipwTeck and the like) or
theft. Under Code section 1231, the gains and losses first
were netted. If the result was positive, the net gain was
eligible to be treated as a long-term capital gain taxed
at the lower capital gains rate. If the result was negative,
the net loss was treated as an ordinary loss. As such it
was fully deductible from any income and not just from
capital gain income.

Under prior law, the gain or loss from casualty or theft
that was included in the Code section 1231 computation
was uniquely determined depending on whether the prop-
erty was fully insured, partially insured, or uninsured. This
was done to give a further benefit to taxpayers with par-
tially insured or uninsured properties. The 1969 Act abol-
ished this distinction and substituted a new approach
summarized below:

change in Law

Gains and losses were first
netted.

(a) It a net gain, it was in-
cluded in computation of

^net gain or loss under Code
^section 1231.

(b) If a net loss, it was
fully deductible (and ex-
cluded from computation of
net gain or loss under Code
section 1231).

Prior Law

1. Gain or loss was included
Fully in computation of net gain
insured or loss under Code section
property 1231.

2. Loss was included in the
Partially computation of net gain or
insured loss under Code section 1231.
property

3. Loss was fully deductible
Uninsured (and excluded from compu-
property tation of net gain or loss

under Code section 1231) . ^

The change in the law applied to casualty and theft
gains and losses occurring during taxable years beginning
after December 31, 1969 (for the most part, accounting
{jeriods ended December 1970 through June 1971, for
purposes of the statistics in this report). The items in this
report affected by the new definition are:

(a) Net long-term capital gain reduced by net short-
term capital loss,

(b) Net short-term capital gain reduced by net long-
term capital loss,

(c) Net gain, noncapital assets,

(d) Net loss, noncapital assets,

(e) Other deductions.

The first four include net gains or losses under Code
section 1231. The last, Other deductions, includes all
casualty and theft net losses for the accounting periods
mentioned above.

Net Gains on Sales of Bonds by Financial Institutions

Previously, under a special rule, commercial banks,
mutual savings banks, and savings and loan associations
were entitled to treat any excess of losses over gains from
sales or exchange of bonds and other corporate and gov-
ernmental evidences of indebtedness as ordinary losses,
rather than as capital losses. The same treatment was
allowed Small Business Investment Companies on certain
convertible debentures. All of these institutions were,
therefore, able to fully deduct the losses from any income,
whereas if they were capital losses, they would have been
deducted only from capital gains. On the other hand, net
gains from such transactions were treated as long-term
capital gains, the same as for other corporate taxpayers.

The effect of this rule was to allow financial institutions
to maximize their tax advantage by arranging their trans-
actions in light of market conditions so as to realize capital
gains in some years and fully deductible losses in others.
It was decided in the Tax Reform Act of 1969 that for
financial institutions, in the case of gains, such transac-
tions were more like ordinary sales of inventory or stock
in trade than investment items, while in the case of losses,
effective tax relief through ordinary loss treatment con-
tinued to be justified. As a result, the Act provided that
the gain from sale or exchange of a bond, debenture, note,
or certificate, or other evidence of indebtedness, by a
financial institution (commercial bank, mutual savings
bank, savings and loan association, cooperative bank. Small
Business Investment Company, or business development
corporation) would no longer be considered a sale or
exchange of a capital asset; gains and losses would both
be considered ordinary gains and losses.

The new provision was effective with accounting periods
that began after July 11, 1969. A special transition rule
was provided, however, for bonds held by banks as of
July 11, 1969. The length of time between the date of
acquisition prior to July 11, 1969, and the date of sale
was used as the basis for prorating gains as capital gain
or ordinary gain. Small Business Investment Companies
and business development corporations were not subject
to the new rules during a special 5-year transition period
unless they so elected.

The effect of this major provision on the statistics was
to reduce the amounts shown as net long-term capital gain
and to increase the amount shown for net gain, noncapital
assets, for financial institutions.

Bad Debt Deduction of Financial Institutions

Commercial banks, mutual savings banks, savings and
loan associations, cooperative banks. Small Business In-
vestment Companies, and other financial institutions were
permitted under law or administrative ruling to take a
deduction for a reasonable addition to their bad debt
reserve balance. In most instances, this was far greater than
deductions other businesses were allowed to take. Unlike
other businesses which could deduct additions to their

Corporation Returns/ 1970

reserves only to the extent justified by their actual loss
experience (generally equal to the ratio of the average
year's losses to accounts receivable computed on the basis
of losses for the current- and 5-preceding years) , financial
institutions were allowed to elect to build up their bad
debt reserves generally based on various percentages of
cheir outstanding loans. This provided a cushion against
possible catastrophic future losses.

For several years prior to the Tax Reform Act of 1969,
commercial banks were allowed to build up bad debt
reserves to 2.4 percent of uninsured "eligible loans," com-
puted on an industry-wide basis. Small Business Invest-
ment Companies were allowed a reserve amounting to 10
percent of their outstanding loans (in the absence of
enough industry-wide experience) , although immediately
prior to the 1969 Act, these investment companies (and
business development corporations) were required to base
additions to their bad debt reserves on their own experi-
ence in the current- and 5-preceding years. This require-
ment created problems for new companies, since they
were unlikely to have much if any loss experience.

Mutual savings banks, savings and loan associations and
cooperative banks that elected not to use the actual-loss
experience method could compute additions to their bad
debt reserves for "qualifying real property loans" using
one of two alternative formulas, whiche\er produced the
larger addition to the reserve, plus another amount suffi-
cient to bring the balance of the reserves (for losses on
"nonqualifying loans") to a reasonable amount. The two
alternative formulas provided for deductions of (1) 60 per-
cent of taxable income (before bad debt deduction), pro-
vided the deduction did not increase the reserve beyond 6
percent of the "qualifying" loans, and (2) 3 percent of the
"qualifying" loans. With certain exceptions, "qualifying
real property loans" were loans secured by an interest in
the real property or secured by an interest in the real prop-
erty to be improved with the loan. To qualify for these
formulas, the types of investments made by savings and
loan associations (but not the other institutions) were cir-
cumscribed to assure that their major business was home
mortgage financing.

The 1969 Act reduced these allowable deductions for
additions to bad debt reserves and affected the industry
statistics in the following manner:

(1) For commercial banks, deductible additions to the
reserves based on the percentage method were to be gradu-
ally reduced in three transitional steps. For taxable years
beginning after July 11, 1969, and before 1976 (and thus
including the accounting periods covered by this report),
the percent of "eligible" loans outstanding used as the basis
for the deduction was dropped from 2.4 to 1.8 percent.
Thereafter, it was dropped to 1.2 percent until 1982; then
0.6 percent until 1988, at which time the deduction would
have to be based on actual losses for the current- and 5-
preceding years, the same as for corporations in general.
Banks whose reserves exceeded the specified percentages of
"eligible" loans at any of the times the allowable percentage
figures were reduced were not required to reduce their re-
serves although they could not build the reserve above the
allowable percentage. During the period in which reserves
were excessive, the banks were allowed to deduct only
actual bad debt losses. Banks whose reserves were below the

specified percentages were permitted to gradually increase
the reserves by adjusting their bad debt deductions over a
5-year period. Also, at any time during the transition period
(including 1970), banks were permitted under certain con-
ditions to increase their reserves if justified on the basis of
experience. Having restricted the size of the bad debt de-
duction, the law lengthened the period of time over which
certain future-year net operating losses could be deducted
in order to offset any unforeseen hardships.

(2) For Small Business Investment Companies (and
business development corporations), the Act provided that
new companies could, during the first 10-years of existence,
claim deductions for additions to a bad debt reserve using
an industry average as the norm for the reserve. There-
after, they would have to base additions to reserves on their
own individual experience. The new provisions applied to
taxable years beginning after 1969 (and thus are reflected
in the 1970 statistics for Small Business Investment Com-
panies).

(3) For mutual savings banks, savings and loan asso-
ciations, and cooperative banks, the Act eliminated the
3-percent method altogether and reduced the 60-percent
method to 40 percent over a 10-year period starting with
taxable years beginning after July 11, 1969. The Act also
limited, somewhat, the taxable income to which the per-
cent applied by excluding certain net capital gains, domes-
tic dividends received, and distributions to shareholders.
Since the percentage reduction was 3 points per year, the
applicable percentage for 1970 was 57 percent. The law also
liberalized the composition of qualifying assets for savings
and loan associations to include, for example, loans for
educational and health facilities. The law also extended the
same standards to mutual savings banks for the first time.
However, if qualifying assets were less than specified per-
centages of total assets for any year, then the applicable
percentage used in computing the bad debt deduction was
reduced for that year. In lieu of the revised percentage
method, the new law also permitted alternative use of the
formula prescribed for commercial banks, but with certain
adjustments for the types of loans covered. The Act also
extended the number of years over which certain future-
year net operating losses could be deducted, in the same
manner as for commercial banks.

Credit for the Additional Tax on Certain Aircraft Fuels

The Airport and Airway Revenue Act of 1970, in im-
posing an additional tax on noncommercial aviation fuels
used after June 30, 1970, also provided for a credit against
payment of income tax or a direct refund if the fuel was
purchased for nontaxable (commercial) use. The credit for
this tax is reflected in the statistics for "Tax due at time
of filing," "Tax overpayment," and "Credit for tax paid on
special fuels, nonhighv.'ay gasoline and lubricating oil." Pre-
viously, the credit item was entitled "Credit for U.S. tax
paid on nonhighway gasoline and lubricating oil." The new
heading reflects the change in law.

Controlled Groups

Under prior law, large business enterprises could benefit
from certain provisions of tax law designed primarily to
encourage small business by dividing themselves into a

Corporation Returns/ 1970

number of smaller, related, corporations. These provisions
could be additive (with a few exceptions) for the benefit
of the entire group. The Tax Reform Act of 1969 limited
the multiple use of these provisions to one each for con-
trolled groups. The major limitations affecting the statistics
are discussed below; others are mentioned only in the Ex-
planation of Terms.

Surtax Exemptions

For the benefit of small corporations the first $25,000 of
taxable income was exempt from the 26 percent surtax and
was subject only to the normal corporate tax of 22 percent.
Before passage of the new Act, a "controlled group" of
corporations was able to take advantage of a separate sur-
tax exemption for each member corporation and thereby
receive a tax benefit. In return, each member corporation
was subject to a penalty tax equal to 6 percent of its exemp-
tion. If multiple surtax exemptions were not elected, the
"controlled group" as a whole was limited to a single surtax
exemption for the entire group, apportioned among the
members as it saw fit. In the latter case, there was no
penalty tax.

The new Act moved to eliminate altogether multiple
surtax exemptions by limiting a controlled group of corpo-
rations to one $25,000 surtax exemption for taxable years
ended, in general, after December 31, 1974. The Act also
provided a 6-year transition period (Code section 1564)
during which surtax exemptions of the group in excess of
the first such exemption were reduced by one-sixth (or
$4,167) for each of the 6 years. During the transition period
the 6 percent additional tax continued to apply, but it
amounted to less because it was imposed only on the gradu-
ally diminishing smtax exemptions. The first reduction of
the surtax exemptions allowed corporations using multiple
surtax exemptions applied to returns with taxable years
beginning after December 31, 1969. For this report, this
included accounting periods ended December 1970 through
June 1971.

The Act further provided that if "parent-subsidiary" con-
trolled groups previously electing multiple surtax exemp-
tions shifted immediately to a single exemption for the
group as a whole by filing a consolidated return, net oper-
ating losses of individual group members sustained in years
during which the election of multiple surtax exemptions
was in effect could be carried over and deducted from the
consolidated net income. (Normally, such losses were car-
ried over and deducted only against income of the corpora-
tion that sustained the loss.) To utilize this privilege, the
controlled group had to waive multiple surtax exemptions
for die loss year and any subsequent years. Further, the
group had to file a consolidated return for the accounting

period that included December 31, 1970 (accounting peri-
ods ended December 1970 through June 1971, for purposes
of this report). To the extent controlled groups availed
themselves of this privilege, the number of consolidated
returns and the amount shown for the net operating loss
carryover both were increased.

Brother-Sister Controlled Group

In addition to "parent-subsidiary" controlled groups, the
other major type of controlled group was the "brother-
sister" group. Under prior law a "brother-sister" controlled
group was defined as two or more corporations each owned
80 percent or more (by voting power or value of stock) by
one individual, estate, or trust. An expanded definition
under the 1969 Act (for taxable years ending on or after
December 31, 1970) provided that a brother-sister controlled
group was two or more corporations each owned 80 per-
cent or more by five or fewer individuals, estates, or trusts.
But the expanded definition also required these "persons"
to own "identically" more than 50 percent of each corpora-
tion. Thus, if one individual owned 80 percent of corpora-
tion X's stock and 20 percent of corporation Y's, while a
different individual owned 20 percent of corporation X's
stock and 80 percent of corporation Y's stock, the two
corporations were not members of a brother-sister group.

Because of the effective date of the law change, corpora-
tions that were part of a "brother-sister" controlled group
under prior definition were included in the controlled
group statistics when their accounting periods ended
July through November 1970. Therefore, the statistics for
1970 are subject to limitations.

Dividends Received Deduction

Under the 1969 Act, a "parent-subsidiary" group elect-
ing multiple surtax exemptions could gradually increase
the dividends received deductions allowed members of the
gioup (for intragroup dividends) from 85 percent to 100
percent by a 6-year phase-in rate of 2.5 percentage points
per year. The gradually increasing deduction was allowed
while the group was claiming the additional, but gradually
decreasing, surtax exemptions during the transition period.
To avail itself of this pro\'ision, the group must have had
in effect an election under Code section 1562 to claim mul-
tiple surtax exemptions on or before April 22, 1969, and
under the transition rules, the dividends must have been
paid out of earnings and profits of a taxable year which
includes a December 31 after 1969 and before 1975. There-
fore, the intragroup dividends received deduction for tax-
able years ending December 1970 through June 1971 and
reflected in this report was 87.5 percent. The lower 85 per-
cent deduction applied for the earlier accounting periods.

Section 2

Tables for 1970

General Income and Financial Statistics

1

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

2

Balance sheets and income statements, by major industry, 16

3

Returns with net income: Balance sheets and income statements, by

major industry, 22

4

Balance sheets and income statements, by size of total assets, 28

S

Returns with net income: Balance sheets and income statements,

by size of total assets, 30

6

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

7

Selected balance sheet, income statement, and tax items, and distribu-
tions to stockholders, by size of business receipts, by major industry. 65

Income Tax, Investment Credit, and Related Statistics

8

Tax items: Number of returns, net income or deficit, statutory spe-
cial deductions, income subject to tax, income tax, credits, and pay-
ment items, selected controlled group and dividend receipt items,
constructive foreign income. Small Business Corporation (Form 1I20S)
income, and number of returns by selected types of taxes, by major
industry, 98

9

Returns other than Form 1120S: Income, special deduction, tax and

tax payment items, by tax status, by accounting period, 114

10

Returns with estimated tax payments: Number of returns, net in-
come, income subject to tax, tax, credits, payments, tax due, and
overpayment, by tax status, by accounting period, 118

11

Taxpavments: Number of returns, income, special deductions, income
tax, credits, payments, tax due or overpayments, and requests for
credit or refund of overpayments, by taxpayment status, by size of
normal tax, surtax, and surcharge after foreign tax and investment
credits. 120

12

Returns other than Form 1120S: Number of returns, net income, in-
come subject to tax. income tax. credits, payments, tax due or over-

payment, and selected investment credit items, by returns with and
without estimated tax payments, by size of normal tax. surtax, and
surcharge after foreign tax and investment credits. 123

13

Returns other than Form 1120S: Number of returns, selected re-
ceipts, net income, statutory special deductions, income subject to
tax. income tax, foreign tax and investment credits, payments, and
investment credit items, by size of normal tax and surtax before
credits, 126

14

Returns other than Form 1120S: Income subject to tax: Number of
returns, net long-term capital gain, net income, income subject to tax,
income tax. investment and foreign tax credits, estimated tax pay-
ments, and statutory special deductions, by size of income taxed at
normal tax and surtax rates, or size of deficit, 128

15

Investment credit items: Number of returns, cost of property, in-
vestment qualified for credit, tentative credit, carr)over. income
tax. investment credit, unused credit, depreciable assets, deprecia-
tion deduction, returns with carryover, and returns with carryover
used, by major industry, 132

16

Returns other than Form 1120S: Investment credit and related items,
for total returns, returns with carryover, and returns with carryover
used, by size of investment credit, 136

Active Small Business Corporation Returns, Form 1120S

17

Selected balance sheet and income statement items, income subject to
tax. tax. and distributions to stockholders, by size of total assets, by
industrial division, 137

Consolidated Returns

18

Consolidated returns: Balance sheets and income statements, by size
of total assets, by industrial division, 142

19

Consolidated returns with net income: Balance sheets and income
statements, by industrial division, 160

Tax Preference Items

20

Number of returns, total items of tax preference, and additional tax
for tax preferences, by major industry, 161

21

Number of returns, tax preference and related items, by industrial
division, 162

10

Corporation Returns/1970

ACTIVE CORPORATION RETURNS

Table 1 --NUMBER OF RETURNS, RECEIPTS, COST OF SALES AND OPERATIONS, NET INCOME, TAX AND CREDIT ITEMS, DISTRIBUTIONS TO ST0C1CH0U5ERS, TOTAL
ASSETS, NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY

[All figures are esti:Lates based on sajLples — rroney a.-a:uBts are iri tbjusajids of dollars]

Minor industry

Number of returns

With net
income

Total receipts

All returns

Returns with
net income

Business
receipts

Cost of
sales and
operations

Net Incomt

(less

deficit)

Income
subject
to tax

All industries.

Agriculture, forestry, and fishery.

Farms

Agricultural services, forestry, and fishery.

Metal mining

Iron ores

Copper, lead and zinc, gold and silver ores.

Miscellaneous metal mining

Coal mining

Crude petroleum and natural gas

Crude petroleum, natural gas, and natural

gas liquids

Oil and gas field services

Nonmetalllc minerals (except fuels) mining....
Crushed, broken, and dimension stone; sand

and gravel

Uther nonmetallic minerals, except fuels....

Contract construction.

Building construction

General contractors, except building construction.
Special trade contractors

Manufacturing.

Food and kindred produc ts

Meat products

Dairy products

Canned and frozen foods

Grain mill produc cs

Bakery products

Sugar

Malt liquors and malt

Alcoholic beverages, except malt liquors

Bottled soft drinks and flavorings

Other food and kindred products

Tobacco manufactures

Textile mill products

Weaving mills and textile finishing

Knitting mi lis

Other textile mill produces

Apparel and other fabricated textile products.

Men's and boys' clothing

Women's, children's, and Infants' clothing..

Miscellaneous apparel and accessories

Miscellaneous fabricated textile products...

Lumber and wood products, except furniture....
Logging, lumber, and wood basic products....
Mlllwork, plywood, and prefabricated

structural products

Other wood products, except furniture

Furniture and fixtures

Household furniture

Furniture and fixtures, except household
furniture

Paper and allied products

Pulp, paper, and board

Other paper and allied products

Printing and publishing

Newspapers

Periodicals

Books, greeting cards, and miscellaneous

Dubl ishing

Other printing and publishing

Chemicals and allied products

Basic chemicals, plastics, and synthetics...

Drugs

Soap, cleaners, and toilet goods

Paints and allied products

Chemical products not elsewhere classified..
Chemicals and allied products not allocable.

Petroleum refining and related industries

Petroleum refining

Miscellaneous petroleum and coal products...

Rubber and miscellaneous plastics products....

Ruhber products

Miscellaneous plastics products

Leather and leather products

Footwear, except rubber

Leather, and leather products not elsewhere

classified.

Stone, clay, an,' glass products

Glass products .

Cement, hydraulic

Concrete, gypsum, and plaster products

Other nonmetallic mineral products

Primary metal industries

Ferrous metal processing and basic products, and
primary metal products not elsewnere classified.
Nonferrous metal processing and basic products...

24,106
13,132

14,465

1,193

87

428

678

2,226

7,883

3,916
3,967

2,695
468

46,507
14,700
77,698

197,807

16,285
2,546
2,339
1,696
1,727

2.585

125

139

293

2,299

2.536

89

6,221
1,562
2,157
2,502

18,136
2,476
9,233
2,900
3,527

10,145
3,982

3,034
3,129

6,914
4,654

2,260

3,565

332

3,233

26,613
5,132
2,409

3,545
15,527

10,236

3,328

831

2,480

1,179

2,391

(*)

841

199

642

5,433
1,048
4,385

2,299
750

1,549

8,427

690

238

4,977

2,522

4,052

1,008,337

12,838
7,005

7,303

301
30
92

179
1,443

1,443
2,048

2,068

1,822
246

82,078

25,890

9,633

46,555

120,614

1 1 , 100
1,901
1,469
1,073
1,228

1,608

77

90

177

1,796

1,681

61

4,445
1,107
1,662
1,676

12,055
1,779
6,340
1,455
2,481

5,410
2,009

1,746
1,655

4,229
2,910

2,615

259

2,356

15,845

3,769

815

1,892
9,369

6,506

2,189
522

1,521
826

1,441

(*)

667

147

520

3,154

619

2,535

1,493
481

1,012

5,347

418

160

3,155

1,614

2,498

1,412
1,086

1,750,776,503

9,537,143
4,740,564

17,747,750

3,609,955
939,358

2,514,488
156,109

3,931,791

7,359,764

4,619,049
2,740,715

,252,823
593,417

35,190,156

22,174,388
33,246,100

722,952,890

101,135,142

26,409,059

13,592,701

8,778,674

13,033,595

6,116,914

2,512,192

5,233,124

7,389,030

6,431,209

11,638,644

8,227,047

21,774,923
10,482,016
3,946,064
7,346,843

23,437,066
7,461,683

11,712,921
1,482,163
2,780,299

13,936,452
5,843,087

6,122,168
1,971,197

7,683,197
5,155,106

22,132,711
13,579,070
8,553,641

26,137,559
8,323,063
3,049,558

4,505,484
10,259,454

59,052,371

28,591,260

12,653,983

8,157,415

3,430,513

6,179,586

(*)

80,864,617

79,562,100

1,302,517

16,414,627

12,870,036

3,544,591

6,245,727
4,081,373

2,164,354

16,419,832
5,017,318
1,627,761
5,332,958
4,441,795

46,802.571

26,041.051
20,761,520

1,453,168,950

6,854,996
3,198,342

14,787.586

3.051,180

898,341

2,095.799

57.040

3,605,362

5,854,544

2,004,456
2,276,500

1,859,583
416,917

27,834,385
18.089,533
26,169,383

604,607,671

86,702,841

19.131,681

12,296,973

7,360,220

12,359,089

4,722,167

2,320,080

4,425,813

7,201,955

5,961,595

10,923,268

7,177,881

17,926,476
9,062.154
3,178,227
5,686,095

19.308,094
6,092,232
9,584.252
1,100,008
2,531,602

10,611.605
4,271,032

4,810,130
1,530,443

6,450.819
4.301.585

20,159,185

12,464.602

7,694.583

22.546.849
7,888.386
2,606.930

3,972,135
8,077,398

55,290.247
26,897,225
12,502,066
7.645,018
3,250,118
4.778,038
(*)
79,214.964
78,035.519
1,179,445

13,985,434
11,382,665
2,602,769

4,550,187
2,769,239

1.760,948

14,159,296
4,858.140
1,154,577
4,452,665
3.693.914

27,469,974

9,491,699
17,978,275

1,620,886,576

8.994.847
4.596.916

16,699,586

3,394,431
882.219

2.367,706
144.506

3.754.376

6,798.944

4.196,633
2,602,311

2.751.833

2.166.807
565,026

34.464.545
21,599,742
32.881,098

700.090,661

99.622.847
26.234.032
13.435,146
8,653,575
12,789,080

6,045,978
2,417,613
5,120,977
7.288,785
6,217,122
11.420.539

8.042.246

21.454,176
10,301.029
3,907,574
7,245,573

23,171,355
7,371,339

11,592,623
1,458,195
2,749.198

13,269.560
5,449.944

5,887.813
1,931.823

7.584,607
5.095.871

2.488.736

21,368,065
13.040,201
8,347,664

25,356.353
7,998,331
2,964,949

4,279.109
10,113,964

57,011.812

27.757.935

11,956,698

7,864,291

3,363.833

6,030.959

(*)

75.358,719

74.076,494

1.262.225

16,075.636
12,590,564
3.465,272

6,096.369
3.960.514

2.137.855

15.991.663
4,869,448
1,560,487
5,215,979
4,325,769

45,647,206

25.583,661
20,063,345

1.146.263,273

10.555,539

6,874.575
3.680.964

9,955,600

2,165.657

613,119

1,460,277

92,261

2,644,270

3,473,084

1.727.839

1,745,245

1,672,569

1,356,526
316,061

73,434,969

30,533,461
17,557,748
25,343,740

495,879,549

75,393,651

23,181,250

10.711.320

6.345.499

9,663,433

3.818,531
1,860,625
2,666,422
5,193,311
3.837.345
6,095.915

4.776,290

16.669.449
7.958,676
3,025,143
5,685,630

17,647.575
5,641,776
6,816.437
1,095,689
2,093,473

10,056.624
4,117,121

4,516,423
1,423,080

5,465,385
3,701,576

1.783.609

14,886.731
9.148.865
5.737.866

16.286,623
5,164.634
2,093,913

2,376.688
6,651.388

35.173,776
18,214,903
6,135,264
4.496,061
2,352,642
3,948,352
(*)
51,284,899
50,380,548
904,351

11,219,672
6,737,867
2,482.005

4,531,333
2,922,260

1,609,073
10,600,423
3,214,616
960,216
3.670.350
2.935.037

33.713.168

18,556,348
15,154,820

65,901,614

65,295

33.722
31,573

1,834,315

275,310
-7,411
313,693
-30,972
277,360

1,176,637

1,135,607
43.230

102,808

88,521
14,287

387,242
475,953
675,223

31,646.078

3,541,173
194,879
405,916
312,033
726.396

181.476
88.668
319,310
234.280
529,224
548,991
887.434

780.426
435,878
143,833
200,715

624.685

234.108

284.969

18.922

66,686

330,966
216.180

60,489
54,317

280,345
186,251

1.079,952
496,390
583,562

1,537.392
786,853
83.649

255,522

411,368

4,891,627

1,817.510

1.766,168

911,063

159,473

237,964

('*)

4.598,869

4,529,429

69,440

491,734

440,792

50,942

201,652
123,988

77,664

754,148
373,080
40,575
168,453
172,040
803,308

91,332
711,976

3,710,924

363,038
130,362

446,100

97.106

341.759

7.235

329.828

1,339,161
123,616

119.739
40,863

782,198

722,586

1,043,229

37,925,489

3,956,114
329,076
450.994
383,420
746,026

226,212
99,596
336.056
238.930
546.028
599.774

893,264

972,713
490,180
175,941
306,592

845,069
297.078
390,139
52,186
105,666

540,837
307,707

145,556
67,574

381,630

254.319

127,311

1,191,204
550,870
640,334

1,801,742
818.218
141.535

308,625
533,364

5,160,464

1,933.773

1,794,026

945,179

167,145

319,255

(•)

4,637,169

4,561,449

75,720

635,490
477,817
157.673

290.164
194,765

95,399
886.857
390.475

60,587
213.287
222,508

1,289.181

460,101
829,080

220,944
85,804

367,628

68,860

294,817

3,951

271,087

1,298,721
99,591

102,075
31,924

563.739
622,574
767,711

35,412,291

3.781,512
291,366
4»,879
365,851
724,980

209,487
96,220
334,191
228,124
519,379
579,035

880,773

916,457
469.291
166,524
280,642

748.985
280.438
330,220
43,569
94,758

498.554
289,893

129,427
79,234

355,830
236.221

1,144,270
529,842
614,428

1,651,490
769.793
118,499

278,801
484,397

'..981.699

1,858,568

1,761,223

907,177

157,736

295,909

(*)

3,677,042

3.607,435

69,607

604,185
463,554
140,631

259,627
174,534

85,093

819,319
373,459
57,481
180,685
207,694

1,150,776

425,603
725,173

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

Corporation Returns/1970

11

ACTIVE CORPORATION RETURNS

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

ASSETS, NET WORTH, DEPRECIABLE ASSETS, AND DEPRECIATION DEDUCTION, BY MINOR INDUSTRY- Continued
[All figures are estimates based on sajnples — money affiounts are in thousands of dollars]

Minor Industry

All Indus cr les

Agriculture, forestry, and fishery

Farms

Agricultural services, forestry, and fishery

Mining

Metal mining

Iron orea

Copper, lead and zinc, gold and silver ores

Miscellaneous metal mining

Coal mining

Crude petroleum and natural gas

Crude petroleum, natural gas, and natural gas

liquids

Oil and gas field services

Nonmetallic minerals (except fuels) mining

Crushed, broken, and dimension stone; sand and

gravel

Other nonmetallic minerals, except fuels

Contract construction

Building construction

General contractors, except building construction..
Special trade contractors

Manufacturing

Food and kindred products

Meat products

Da iry produc ts

Canned and frozen foods

Grain mill products

Bakery products

Sugar

Malt liquors and malt

Alcoholic beverages, except malt liquors and

malt

Bottled soft drinks and flavorings

Other food and kindred products

Tobacco manufactures

Textile mill products

Weaving mills and textile finishing

Knitting mills

Other textile mill products

Apparel and other fabricated textile products

Men's and boys' clothing

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

Miscellaneous apparel and accessories

Miscellaneous fabricated textile products

Lumber and wood products, except furniture

Logging, lumber, and wood basic products

Millwork, plywood, and prefabricated structural

products

Other wood products, except furniture

Furniture and fixtures

Household furniture

Furniture and fixtures, except household
furniture.

Paper and allied products

Pulp, paper, and board

Other paper and allied products

Printing and publishing

Newspapers

Periodicals

Books, greeting cards, and miscellaneous

publishing

Other printing and publishing

Chemicals and allied products

Basic chemicals, plastics, and synthetics

Drugs

Soap, cleaners, and toilet goods

Paints and allied products

Chemical products not elsewhere classified

Chemicals and allied products not allocable

Petroleum refining and related industries

Petroleum refining

Miscellaneous petroleum apd coal products

Rubber and miscellaneous plastics products

Rubber products

Miscellaneous plastics products

Leather and leather products

Footwear . except rubber

Leather, and leather products not elsewhere
classified

Stone, clay, and glass products

Glass products

Cement , hydraulic

Concrete, gypsum, and plaster products

Other nonmetallic mineral products

Primary metal industries

Ferrous metal processing and basic products, and

primary metal products not elsewhere classified.
Nonferrous metal processing and basic products...

Total

income
tax

113
83

1,051

182
32
147
1
125

222
273
285

16,981

1,818
137
206
176
351

99
46
163

108
249
277

435

228

75

131

340

132

147

18

51
31

162
108

502
212
289

768

365

54

130
217

2,390
892
845
435
74
141

(*;

1,924

1,892

32

286
226

378
174
28
77
98

560

217,464
343,236

Foreign
tax

credit

4,884
296

698,076

88,279
17,270
70,619
390
12,098

588,764

579,550
9,214

8,935

9
8,926

3,518
15,023
1,394

178,257
781
12.203
14,395
44,691

3,455

1,462

463

4,949
69,509
26,349

10,089

8,051
4,591
1,119
2,341

5,559

1,942

3,317

29

271

5,730
4,941

776
13

314
257

55,293
23,677
31,616

14,426
5,062
4,945

3,823
596

385,525
119,792
154,470

92,584
5,725

12,954

1,231,379

1,229,757

1,622

58,238

57,800

438

1,582
1,509

73

4A,917

10,002

1,407

6,805

26,703

120,913
8,819

Investment
credit

990
733

10,734

4,119

56

4,063

3,620
2,072

980
1,092

1,016

2,899

500

451,231

31,270
1,815
2,063
3,217
6,377

1,161

934

9,000

2,742
1,421
2,540

3,404

10,036
6,253
1,478
2,305

1,440
663
348
40
369

7,637
4,397

2,828

412

725
460

32,132
25,527
6,605

11,150

6,192

487

856
3,615

83,377

65,545

7,152

2,023

672

7,985

94,743

94,397

346

12,340

11,522

818

312
112

200

10,271
4,794
1,006
2,215
2,256

25,579

11,896
13,683

Distributions to stock-
holders except in own stock

48,096
17,728

1,177,550

246,745
63,681

180 , 102
2,962
68,363

783,616

757,295
26,321

78,826

39 , 109
39,717

299,204

60,082
127,096
112,026

14,616,282

1,074,531

52,126

154,385

102,113

246,461

52,506
34,245
61,095

62,760
153,321
155,519

278,569

241,657

163,766

15,308

62,583

114,469
51,799
42,978
10,557
9,135

193,568
97,159

86,562

9,847

46,466

30,825

495,323
313,763
181,560

402,360
198 , 140
49,152

66,323
88,745

1,959,051
989,525
533,991
291,640
67,993
75,889

3,181,157

3,159,097

22,060

228,269

214,039

14,230

74,551
60,647

13,904

333,252
132,051
53,117
73,133
74,951

947,876

559,684
388,192

Returns

with net

income

45,232
16,704

239,801
63,681

173,831

2,289

67,319

776,362

750,354
26,008

37,957
24,217

56,987
83,683
105,474

13,878,498

1.061,093
48,009
150,771
101,733
246,171

52.206
32,846
58,675

62,481
153,157
155,044

274,789

227,123

159,334

13,687

54 , 102

97,392

44,646

37,087

6,802

8,857

190,317
95,272

85,326
9,719

45,154
29,983

489,481
308,803
180,678

395,604
197,308
48,822

65,750
83,724

1,943,200

987,450

533,666

289,840

67 ,937

64,294

(♦)

3,148,770

3,126,775

21,995

204,084
190,347
13,737

53,099
39 ,404

13,695

324,708
131,483
48,940
72,295
71,990

552,922

177,090
375,832

Total
assets

2,634,706,564

9,439,077
2,470,326

23,972,812

6,868,218
1,646,049
4,743,998
478,171
3,608,606

10,092,582

7,225,467
2,867,115

2,121,092
1,282,314

42.719,792

17,152.431
11.971, 113
13,596,248

612,912,516

51,697,897
8,274,547
5,417,676
5,748,609
6,686,104

2,805,057
2,050,732
3,333,526

5,658,902
4,124,962
7,597,782

7,396,960

14,849,199
8,014,631
2,307,104
4,527,464

11,265,117
4,548,977
4,750,441
694,055
1,271,644

11,714,300
5,381,511

5,195,168
1,137,621

4,062.200
2,517,433

1,544,767

21,150,582
15,523,927
5.626,655

19,204.567
6,986,244
1,979,896

4,112,859
6,125,568

53,140,684
30,360,021
10,098,998
4,860,341
2,585,321
5,182,319
(*)

92,898,034

91,969,636

928,398

12,052,275
9,812,586
2,239,689

3,717,213
2,485,503

1,231,715

15,082,57!
4,570,356
2.514.842
4,107,868
3,889,505

54,955,586

27,386,184
27,569,402

3,216,353
795,715

13,381,821

4,560,301
905,895

3,359,234
295,172

1,731,507

5,095,481

3,885,334
1,210,147

1,994,532

1,199,845
794,687

3,138,698
4,443,510
4,237,396

308,923,293

25,765,679
3,413,204
3,003,576
2,685,322
3,689,461

1,367,546

995,705

1,898,723

2,408,240
2,126,670
4,177,232

3,705,8

7,974,531

4,629,639

985,671

2,359,221

5,074,773

2,226,779

1,979,466

326,542

541.986

5,750,800
2,872,839'

2,267,091
610,870

2,243,684
1,372,065

11,060,177
7,644,032
3,416,145

9,847,227

4,232,400

711,422

1,759,017
3,144,388

29,989,859

16,844,954

6,261,374

3,166,589

1,274,770

2,422,471

(*)

56,949,480

56,439,708

509,772

5,688,672

4,742,944

945,728

1,965,124
1,247,780

717,344

8,592,460
2,632,106
1.390,945
2,186,254
2,383,155

26,547,431

14,611,811
11,935.620

Depreciable
assets

868,908,018

4,812,411
1,733,108

15,902,786

3,924,715
1,330,029
2,404,636
190,050
2,566,616

6,484,110

4,169,940
2,314,170

2,927,345

2,071,866
855,479

16,181,606

3,642,140
7,956,424
4,583,042

354,861,376

29,169,898
4,522,034
3,448,973
3,077,957
3,918,689

2,066,834
1,259,962
2,807,573

1.604,770
2,972,345
3,490,761

1,754,225

9,537,597
5,629,240
1,207,957
2,700,400

2,598,447
919,503

1,089,904
172,921
416,119

7,573,107
3,629,957

3,265,904
677,246

1,740,409
1,159,153

581,256

16,703,030
12,669,181
4,033,849

9,703,675

3,939,488

635,859

1,013,114
4,115,214

38,897,743

27,475,097

4,413,203

1,909,212

1,263,258

3,825,469

(*)

64,642,948

63,958,226

684,722

7,797,816
6,470,735
1,327,081

1,167,246
693,043

474,203

13,460,449
3,909,080
2,776,183
3,620,848
3,154,338

44,830,745

31,226,793
13,603,952

Depreciation
deduction
for year

369,972
143,898

218,200
73,702

130,752
13,746

191,366

444,689

211,176
233,513

172,678
59,032

329,203
816,010
540,293

,970,774
270,369
241,658
196,968
229,406

152,335
56,538
167 ,259

94,274
319,853
242,114

145,984

659,346
373,486
LOO , 566
185,294
210,132
72,233
89,319
13,509
35,071

507 , 148
237,951

214,121
55,076

124,372
82,152

950,200
669,906
280,294

692,218
253,989
48,363

80,406
309,460

2,565,620
1,843,223

274,474

114,860
70,196

261,853

(*)
2,922,408
2,877,143
45,265

556,617
434,215
122,402

78,566
49 , 148

29,418

835,624
236,769
133,675
275.638
189,542

1,591,429
698,019

Footnotes at end of table. See text for expLanacory gtateuiULits arr* fpr "Description of the Sample and Limitations of the Data.

12

Corporation Returns/1970

ACTIVE CORPORATION RETURNS

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

[All figures are estimates based on samples — money amounts are in thousands of dollars]

Minor industry

Number of returns

With net
income

Total receipts

All

returns

Returns with
net income

Business
receipts

sales and
operations

Net income

(less

deficit)

Income
subject
to tax

Manufacturing- -Continued

Fabricated metal products, except macninery and

transportation equipment

Metal cans

Cutlery, hand tools, and hardware

Plumbing and heating apparatus, except electric...

Fabricated structural metal products

Screw machine products, bolts, and similar

products

Meta 1 stampings

Other fabricated metal products

Machinery , except electrical

Farm machinery

Construction , mining , and materials handling

machinery and equipment

Metalworking machinery

Special industry machinery

General industrial machinery

Office and computing machines

Service industry machines

Other machinery, except electrical

Electrical equipment and supplies

Household appliances

Radio, television, and communication equipment..,.

Electronic components and accessories

Other electrical equipment and supplies....

Motor vehicles and equipment

Transportation equipment, except motor vehicles

Aircraft, guided missiles, and parts

Ship and boat building and repairing

Transportation equipment not elsewhere classified.

Scientific instruments , photographic equipment ,

watches and clocks

Scientific and mechanical measuring instruments...

Optical, medical, and ophthalmic goods

Photographic equipment and supplies

Watches and c locks

Miscellaneous manufactured products, and

manufacturing not allocable

Ordnance, except guided missiles

Miscellaneous manufactured products, except
ordnance, and manufacturing not allocable

Transportation, communication, electric, gas, and
sanitary services

Transportation

Railroad transportation

Loca 1 and interurban passenger transit

Trucking and warehous ing

Water transportation

Air transportation

Pipe line transportation

Transportation services not elsewhere classified..

Communication

Telephone, telegraph, and other communication

services

Radio and television broadcasting

Electric, gas, and sanitary services

Electric companies and systems

Gas companies and systems

Combination companies and systems

Water supply and other sanitary services

Wholesale and retail trade..

Wholesale trade

Groceries and related products

Machinery, equipment, and supplies

Miscellaneous wholesale trade

Motor vehicles and automotive equipment

Drugs, chemicals, and allied products

Dry goods and apparel

Farm products — raw materials

Electrical goods

Hardware, and plumbing and heating equipment....

Metals and minerals, except petroleum and

scrap

Petroleum and petroleum products

Alcoholic beverages

Paper and its products

Lumber and construction materials

Other wholesa le trade

Recall trade

Building materials, hardware, and farm equipment..

Genera I merchand Is e s tores

Food s tores ■

Automotive dealers and service stations

Automobi le and truck dea lers

Gasoline service stations

Other automotive dealers

(1)

(2)

(3)

(4)

(6)

22,637

211

1,261

747

7,692

1,839
2,201
8,686

23,553
1.560

1,531
6,247
2.765

2,708
626
922

7,194

10,385

529

1,521

3,906

4,429

2,761

3,022
944
921

1.157

4,095

1,335

2,335

343

82

12,098
154

67.398

53.113

455

8.154

27.749

5.385

4,220

241

6,909

7,462

3,684
3,778

6,823
202

1,285
172

5,164

17,928

26,808
120,839

12,933
6,385
8,713
6,712

10,026
8,820

3,338
8,085

4,674

3,503

8,799

38,846

350,773

28,397
19,351
25,479

57.289
30.805
9,758
16.726

185

700
487

1.106
1,346
5,385

13.746
911

1.023
3,364
1,797

1,787
184
597

4.083

5.286

298

647

1,934

2,407

1,678

1,406
324
527
555

2.592
603

1,769
146

74

38,204

29.485
319
4,130
16,584
2,796
1,278
182
4,196

4,598

2,482
2,116

4,121
154
991
146

2,830

12,452
18,278

87,684
10,357
4,954
6,873
4.750
7,278
6,744

2,375
6,501
3,296
2.453
6,051
26,052

19,282
13,262
16,368

36,581
19,337
6,656
10,588

38,574,231
4,733.623
2.796.114
3.755,045

11.883.967

2,703.172
3,836,950
8,865,360

60,296,055
6,888,867

10,038,895
5,678,822
5,780,517

9,064,335
15,475,536
3,255.367
4,113,166

55,241,115
6,676,388
13,286,248
13.097.323
22,181,156

58,773.539

35,042,710

28,291,898

1,213,152

5,537,660

12,593.135
4,058,978
3,672.911
4,082,665
778,581

12,168,263
628,777

135,495,271

60,589.216
15.736.828

3.178.886
19,754,150

4.596.592
11.601,535

1,640.912

4,080,313

34,279,288

30,126.546
4,152,742
40,626.767
12,130.551
15,348,664
11.841,079
1,306,473

522,547,923

48.512,244
22,214,723

168,066,416
13,766,558
11,730,565
10,792,688
20,356,822
12,929,144
9,504,266

9,211,157
11,370,437
12,119,392
5,976,720
8,940,142
40.368,525

282,088,746

15,010,497
62,437,828
05.272,629

65,304,353
51.694,437
5,793,304
7,816,612

30.742,071
4,660,214
2,533,924
3,033,183

8,845,107

1,880,59)
2.621,172
7.167,874

49,492,132
5,264,027

8,768,102
3,849,054
4,799,272

8,052,575
12,512,154
2,853,752
3,393,196

47,414,197
6,310,609

11,520,228
3,811,217

20,772,143

45,144,735

24,983,015

19.168,869

935,260

4,828,886

11,371,889
3,503,108
3,262,061
3,923,593
683,127

9,905.730
492.839

105,024,472

34,631,713
8,202,127
2,549,897

14,656,584
3.117,021
1,746,035
1,591,623
2,768,426

33,156,889

29.467.976
3,688,913
37,235.870
11.519,835
14,322,334
10,309,569
1,084.132

441,713,577

208,944,501

41,766,933
18,436,091

148,741.477
12,778.449
11.161,089

9,384,789
17,774,263
11,212,472

8,481.679

7,914,042
10,942,396
11,148,722
5,227,106
7,147,247
35,569,223

231,394,495

12,418,879
53,788,292
57,803,785

49,441,401
33,721,194
'4,447,997
6,272.210

4.670,691
2,719,833
3.620.504
11.631.941

2,635,117
3,792.050
8.726,130

57,042,521
6,242,039

9,704,895
5,543.027
5,516,925

8,832,252
14,008,134
3,187,446
4,007 ,803

53,928,304
6,547,330
12,760,721
12,792,297
21,827,956

57,637,321

33,542,136

27,008,161

1,176,427

5,357,548

12,218,512
3,961,250
3,574,472
3,922,208
760,582

11,852.727
608.586

131.463,171
57,781,872
14,380,509

2.972.943
19.388,889

4.359.385
11.093.133

1,601.205

3.985.303

33.645.626

29.663.605
3,982.021

40.035,673
12.019.599
15,019,606
11,739.970
1.256.498

511,316,883

234,385,021

47,945,448
21,599,030

165,340,543
13,609,354
11,554,291
10,591,646
20,006.850
12,769,351
9,341,644

9,117,699
11,521,458
12,063,865
5,912,098
8,793.076
40,054,211

274,808,037

14,665,902
58,835,396
(A ,694,472

64,483,145

51,132,652

5,714,041

7,636.452

27,466,871

3,296,053
1,634,546
2.609,694

3,961.905

1,889,672
2,825,553
6,249,448

36,427,205
4,448,204

6,785,075
3,765,945
3,327,971

6,076,660
6,491,427
2.308.475
2,723,448

37,848,882
4.582,463
8,938,379
9,507,913
14,820,127
44,480,254

26,325,720

21,189.725

922,599

4,213.396

7,300.301
2.602,022
2,061,490
2,119,942
516,847

8.102,317
433,591

77,743,359

39,428.004
10.014.245

2,075,173
12,879,671

3,163.607

7,563,055
878,357

2.853,396

17,559,093

15.269,119
2,289,974

20,756,262

5,276,898

9,536,437

5,335,875

607 ,052

392,391,856

194,841,032

42,067,104
16,206,252

136,567,676
10,863,736
9,120,920
8.345,805
18,639,405
10,111,557
7,242,724

7,892.707
9,792,560
9,852,630
4,791.141
7,188,769
32,725,722

196,441,737

10,975,268
36,967,126
50,941,105

53,440,527

43,392,011

4,395,096

5,653,420

319,602
266,774
123,546

68,675
73,356
332,804

3,961,161
71,104

756,437
149,575
280.250

433.069

2,000,038

93,366

177,272

1,664,443
382,833
325,713
-127,890

1,083,787

1,980,220

350,774
198,188
12,672
139,914

1,281,483
152,596
304,498
780,923
43,471

336,255
29,364

-110,510

-336,400

28,513

477,244

50,654

-572,388

173,023

68,844

3,909,636
274,092

3.470,500

1,511,305

813,416

1,049,750

95,529

9,671,044

485,016
503,882

3,451,819
491,049
399,548
239,642
172.696
236,579
235,547

160,916
292,242
233,509
109,935
123,724
706,432

5.217,027
311,227

2,072,379
894,678

463,277
240,965
109,859
112,453

323.301
280,451
143,325

124,417
156,627
475.357

4.798,518
141,963

820,695
295,835
359,719

490,969

2.202.386

223,900

263.051

2,503,065
387,083
479,306
392,354

1,244,322

2.290.416

991,900
752,247
43,808
195,845

1,422,015

209,621

341,170

812,630

58,594

524,695
50.665

9.471,595

1,543,935
230,819

70,880
686,858
192,106

51,781
178,164
133,327

4,322,318

3,975,815
346,503

3,605,342
1,536,324

333,766
1,110,927

124,325

12,395,411

5,488,342

619,514
711,069

4,157,759
519,684
427,910
299,681
224,022
372,006
270,849

205.314
313,167
243,951
134,471
180,557
961,147

418.808
2,236,866
1,043,934

800,518
458,518
142,665
199,335

(9)

1,806,596
316,976
272,781
135,511

379.771

117,515
148,160
435,882

4.664,639
132,475

799,425
275,490
343,749

472,428

2,195,697

217,729

227,646

2,390,132
382,188
457,977
345,246

1,204,721

2,251,269

961,006
740,113
33.037
187,856

1,400,442

206,197

332,077

807,562

54,606

467,688
49,735

9,043,604

1,277,366
205,745

61,186
557,318
161,147

24,846
159,570
107,554

4,226.026

3,899,223
326,803

3,540,212

1,521,987

815,894

1,094.098
103,233

10,634,310

520,509
630,277

1,583,564
467,751
401,789
260,058
176,109
329,151
222,588

186,039
270,214
213,415
123,084
137,263
796,103

322,079

2,062,818

942,736

657,993
376,043
124,827
157,123

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

Corporation Returns/1970

13

ACTIVE CORPORATION RETURNS

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

[AIL figures are estimates based on sajnples — aoney amounts are in thousands of dollars]

Minor industry

Total
income
tax

Foreign

tax

credit

Investment
credit

Distributions to stock-
holders except in own stock

Returns
with net

income

Total
assets

DepreciablE
assets

Depreciation
deduction
for year

99
100
101
102
103

104

105

106
107
108

110
111
112
113

115
116

118
119

120
121
122
123
124
125

126
127

129
130
131
132
133

136
137

138
139
140
141
142
143
144

145
146
147
148
149
150

152
153
154

155
156
157

158

Manufacturing- -Continued

Fabricated metal products, except inachinery and

transportat ion equipment

Metal cans

Cutlery, hand tools, and hardware

Plumbing and heating apparatus, except electric...

Fabricated structural metal products

Screw machine products, bolts, and similar

products

Metal stampings

Other fabricated metal products

Machinery, except electrical

Farm machinery

Construction, mining, and materials handling

machinery and equipment

Hetalworking machinery

Special industry machinery

General industrial machinery

Office and computing machines

Service industry machines

Other machinery, except electrical

Electrical equipment and supplies

Household appliances

Radio, television, and communication equipment

Electronic components and accessories

Other electrical equipment and supplies

Motor vehicles and equipment

Transportation equipment, except motor

vehicles

Aircraft, guided missiles, and parts

Ship and boat building and repairing

Transportation equipment not elsewhere classified.

Scientific instruments, photographic equipment,

watches and clocks

Scientific and mechanical measuring instruments...

Optical, medical, and ophthalmic goods

Photographic equipment and supplies

Watches and clocks

Miscellaneous manufactured products and manufacturin)

not allocable

Ordnance, except guided missiles

Miscellaneous manufactured products, except
ordnance, and manufacturing not allocable

Transportation, communication, electric, gas, and
sanitary services

Transportation

Railroad transportation

Local and interurban passenger transit

Trucking and warehousing

Water transportation

Air transportation

Pipe line transportation

Transportation services not elsewhere classified...

Communication

Telephone, telegraph, and other communication

services

Radio and television broadcasting

Electric, gas, and sanitary services

Electric companies and systems

Gas companies and systems

Combination companies and systems

Water supply and other sanitary services

Wholesale and retail trade

Wholesale trade

Groceries and related products

Machinery, equipment, and supplies

Miscellaneous wholesale trade

Motor vehicles and automotive equipment

Drugs, chemicals, and allied products

Dry goods and apparel

Farm products--raw materials

Elec trical goods

Hardware, and plumbing and heating equipment

Metals and minerals, except petroleum and scrap..

Petroleum and petroleum products

Alcoholic beverages

Paper and its products

Lumber and construction materials

Other wholesale trade

Retail trade

Building materials, hardware, and farm equipment...

General merchandise stores

Food s tores

Automotive dealers and service stations

Automobile and truck dealers

Gasoline service stations

Other automotive dealers

(10)

(11)

(13)

833.601
152,466
130,466
60.779

169.634

53,813
68,448
197,995

2.247.095
62,454

389.012
124,581
161,105

222,791

1.078,221

105,417

103,514

1,145,119
187,233
207,783
164,162
565.941

1 ,100,391

465,707

361.885

14,650

89,172

677,306
95,961
158,072
396.771
26,502

213.277
24.034

189,243

570,471
107,429
24,614
236,006
71,563
10.785
76.208
43.866

1,913,014
154,148

1.734,435

747.678

402.682

537,257

46.818

220,525
263.862

.534,170
203,711
185,278
112.934

74,065
141,789

89,966

83,003
115,121
'94.239
52,185
50,092
331,787

117.109
973.570
430.302

240,150
134.977
48.985
56.188

53,330
12,402
20,748
4,901

9,382

528

486

4,883

556,989
3,626

49,269
10,498
15,313

19,836

445,436

5,154

7,857

169,177
20,388
77,973
16,113
54,703

269,971

22,701

19,270

7

3,424

85,968
11,971
20,463
52,832
702

9,600
458

42.824

22,574
916
2,988
8,315
1,291
778
5,519
2,767

16,826

11,917
4,909

3,424

269

2.005

1.146

206.904

161.793

5,134

711

155.948

403

97.782

146

11,824

974

15

838

37,800

255

748

9

5,154

45,111

19

40.094

1,751

11,329

5.077

761

724

1.579

543

758

1,887

19.209
1,498

3,010

1,270

560

5,039

6,485

605

742

25.622
1,217
4,052
2,912

17.441

19.631

22.101

20,427

510

1.164

5,741
312
778

4.647

3.182

204

292,594

54,092

25.459

1.770

6,035

6,379

711

11,983

1,755

95,074

90.544
4.530

143,428
71,729
37.283
33,265

1,151

41,043

6.830

1.S61
1.021

3,948
121
160
432
814

748
406

47

343
20.636
6.556

438
270
122

46

448.074
93,002
88.104
46,774

63.347

37.000
28,025
.91,822

1,385.406
87,420

243.780
66,086
79.724

127.758

681.929

37,440

61,269

983,088
147,217
280,169
81,339
474,363

345,030

269,824

10.457

64,749

349,013
53,980
48,276

231,165
15,592

90,574
9,038

5,837,565

828.003
391,650

41.447
121.018

29,072

64,222
139,287

41,307

1,834.752
110,663

3.064,147

1,252,797

686,741

1,088,910

35,699

2.068,501
738,742

133,952

68,418

536.372
54,342

115,290
22.162
26.554
35.722
29.706

29,021
21.754
29,799
21,759
30.169
120.094

1,322,925

73 7459
663,090
234,079

66,621

43,319
10,416
12,886

405,649
92,969
86,955
40,952

51.211

31.739
23,326
78,497

1,343,403
84.736

237.356
59,081
69.194

123.928

671,759

37,363

59,986

970.696
147.203
275,972
73,999
473,522

1,407,996

310,480

240,258

6.609

63.613

347,228
53,461
47,976

230,199
15,592

85.310
9,016

5,394,327

634,586
271,724

40,382
113,379

23,204

10,802
138.649

36.446
1,929,276

1,818,815
110,461

2,830,465

1,204,552

654,513

938,363

33.037

1.963.735
704.061

132.816

64,990

506,255
53.935

115.048
19,564
20,882
34,735
29,332

20,859
20,114
24,473
21,170
29,512
116,631

62,708
621,663

230.551

63,143

41,018

9,616

12,509

27.502,318
3,939,618
2,269,199
3,016,102

7.971,485

2.002.628
2.342.537
5.960.749

61.013.388
6,464.687

8,554.831
4,323.647
4,672,063

8,102,239

24,000,708

2,208,323

2,686,890

48.472,692
4,755.607
12.735.758
12.214,042
18.767,285

50,836,983

31,723,011

25.557,140

853,490

5.312,381

.898,240
,571,331
,937.000
602.171

.168.192
422.370

287,740.207

87,424,649
41,806,856

2,552,884
12.949,438

6,296,071
15,787,521

4,503.277

3,528,602

76,402,565

71.639.859
4.762.706

123,912.993
48,287.453
30.642.037
41.210.698
3.772.805

192.181,800

9,363,631

11,215.397

63.695,134
4.864.058
6.923,706
4,525.551
5,472,368
5,161,543
3,734.765

3,805,806
4,573.260
2,743,292
2,196,055
3,463,976
16.230.754

106^^802,274

7,533,149
36,156,254
12,398,279

17,033,072

12,101,559

1,499,621

3,431,892

11,627,476
2.057,961
1,470,662
1,241,882

3.395,031

1,118,382
1,170,530
3,173,028

30,158,737
2,787,429

4,368,691
2,476,455
2,471,369

4,229,913

11,336,631

1,071,962

1,396,287

20,343.370
2,210,724
5,012,982
5,294,734
7,824,930

22.653.745

10,272,624

8,050,100

366,493

1,856,031

6,514,650
1,835,396
1,584,212
2,836,193
258,849

4,196,914
243,767

121,205,022

36,230,532

21.770.897

917,868

5,302,634

2.228,539

3.858.992

1,253,048

896,554

37,111,476

35,218,118
1,893,358

47,863,014
18,992,661
10,822,974
16,583,615
1,463,764

77,002,132

33,423,431

3,666,179
4,531,827

25,225,425
1,875,533
3.328.412
1.788,287
2,037,391
1,990,341
1,883,115
1,354,584
1,943,075
1,109,737
910,357
1,448,394
5,556,199

43.105.147

3,420,244
14,016,155
5,721,782

5,760,799

4,127,593

595.355

1,037,851

14,446,563
2,816,858
1,004,559
1.497,651

2.975,299

1.405.243
1,531,016
3,215.937

27,036.965
2.326,378

3,695,793
2,669,619
2,017,190

3,643,310

10,088,385

821,182

1.775,108

18,801,520
1,492,816
4,850,765
4,171,309
8,286,630

23,200,196

12,712,782

9.694,402

479,098

2,539,282

5,893,812
2,195.366
1.004,573
2.575,624

118,249

3,192,203
227,966

2,964.237

294,270,497

78,709,907
39,495.428

1.986,118
10,185,619

4,734,826
14,273,056

5,183,638

2,851.222
75,741,458

73,467.542
2,273.916

139,819.132
55,047.411
33.409.307
47,853.278
3,509,136

59,743,045

2,993,085
2,380,158

14,607,185
832,342
1.937.681
652.689
2.238,774
620,190
675,741

866,101
1,750,048
516,218
624,417
973,481
2,919,503

39.348,022

2,045,408
12,364,833
'7,467,627

4,498,683

2.852.327

768,717

877.639

1,040,587
185,117
73,988
93,911

234,305

100,357
111,997
240,912

2,464,578
160,09!

293,351
188,786
186,871

244,502

1.172.252

69,795

148,930

1,702,717
148,988
506,341
411,968
635,420

1,360,386

1,131,163

895,794

36 , 002

199,367

419,984

153,825

82,612

175.177

8,370

264,609
16.601

13,403,308
4,703.429
1.268.765

232,417
1,054,419

296,547
1,422,780

230,244

198,257

3,755,611

3,52 7,386
228,225

4.944,268
1,865,538
1,255.840
1.683,400
139.490

4.872,819

265,012
248,061

1,119.593
76.744

111,187
52,207

129,515
57,906
54,968

57,102

138,586

52,132

49.464

85.074

254.708

3.215.208

169.572
865,133
631,032

440,495

286,290

63.716

90.489

Footnotes at end of table. See text for explanatory statements

ription of the Sample and Limitations of the Data.

Corporation Returns/1970

14

ACTIVE CORPORATION RETURNS

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

[All fi-rures are estijiiates based on samples — money amounts are in thousands of dollars]

Minor Industry

Number of returns

With net
income

Total receipts

All returns

Returns with
net Income

Business
receipts

Cost of
sales and
operations

Net income

(less

deficit)

Net income

Income
subject
to tax

Wholesale and retail trade--Conttnued
Retail trade--Continued

159
160
161

162
163
164
165

167
168
169

170

171
172
173
174
175
176

177

178

179
180
ISl
182
183

184
185
186

187
188

189

190

191
192

193
194

195

196

197

198
199
200

202
203

204
205

206
207

208
209
210
211

Apparel and accessory stores

Furniture, home furnishings, and equipment star
Eating and drinking places

Miscellaneous retail stores

Drug stores and proprietary stores

Liquor stores

Other retail scores

Wholesale and retail trade not allocable.

Finance, insu

and real estate.

Banking

Mutual savings banks

Banks and trust companies, except mutu
savings banks

Credit agencies other than banks

Savings and loan associations

Personal credit agencies

Business credit agencies

Other credit agencies, and finance not allocable..

Security and commodity brokers, dealers, exchanges,

and services

Security brokers, dealers, and flotation

companies

Commodity brokers and dealers; security and
cotranodity exchanges; and allied services

Holding and other investment companies

Regulated investment companies

Real estate investment trusts

Small business investment companies

Other holding and investment companies

Insurance carriers

Life insurance

Mutual insurance, except life or marine and certain

fire or flood insurance companies^

Other insurance companies

Insurance agents, brokers, and service

Real estate

Real estate operators (except developers) and

lessors of buildings

Lessors of mining, oil, and similar property

Lessors of railroad property, and of real

property not elsewhere classified

Subdividers, developers, and operative builders

Other real estate and combinations of real

estate, insurance, loan, and law offices

Services

Hotels and other lodging places.
Personal services

Business services

Advertising

Business services, except advertising

Automobile services and miscellaneous repair

services

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

Amusement and recreation services

Motion picture production, distribution, and

related services

Motion picture theaters

Other amusement and recreation services

Other services

Medical services

Educational services

Services not elsewhere classified, including
legal services

39,131

30,122
71,398

79,606
18,394
8,831
52,381

1,714

15,042
488

14,554

52,163
5,420

11,497
2,470

32,776

1,549

32,692

660

292

554

31,186

4,760
1,795

985
1,980

28,675

268,185

184,159
1,608

7,009
40,337

35,072

281,218
20,049
35,715
93,863
11,269
82,594

35,283
24,814
10,469

5,513

4,743
25,633

60,419

27,807

7,687

27,312
19,208
35,848

52,689

13,610

5,599

33,480

1,023

13,559

455

13,104

31,188
4,767
8,135
1,697

16,589

665
19,570

518
91

268
18,693

3,299

1,014

794
1,491

20,175

158,915

115,492
961

3,499
20,198

18,765

150,525

9,733

19,307

47,413

6,672

40,741

20,604
14,110

6,494

2,485
2,983
12,192

35,808
19,655
3,213

14,949,471
12,044,099
17,172,287

29,897,082
10,290,654
2,981,558
16,624,870

1,666,294
177,321,173

41,661,320
4,593,030

37,068,290

19,143,904
10,753,830
3,169,614
2,371,783
2,848,677

458.683
5,789,881
2,551,225

394,839

44,558

2,799,259

84,167,184

49,897,406

10,209,346
24,060,432

4,551,817

18,410,761

10,962,919
266,286

176,026
3,482,098

3,523,432

69,572,626

6,887,708

6,283,947

24,892,833
7,419,553
17,473,280

6,790,826
5,183,820
1,607,006

9,452,553

3,541,089
1,371,394
4,540,070

15,264,759

7,621,479

866,953

6,776,327

12,318,830
9,270,417
11,887,147

24,465,744
8,817,295
2,299,287

13,349,162

1,374,581
154,285,727

3B.,881,676
4,048,500

34,833,176

15,714,105
9,389,780
2,763,989
2,249,861
1,310,475

346,775
5,150,079
2,493,673

284,813

27,764

2,343,829

76,039,108
47,163,781

7,875,656
20,999,671

3,644,953

12,569,144

7,434,995
187,178

134,829
2,215,117

2,597,025

50,450,385
4,411,071
4,570,237

18,643,969
6,135,951

12,508,018

5,041,664
3,695,817
1,345,847

6,737,058

2,398,228
1,112,132
3,226,698
11,046,386
5,581,321
500,986

4,964,079

14,607,641
11,557,359
16,690,863

29,273,259
10,115,991
2.964,346
16,192,922

1,623,825
92,091,887

4,682,364
128,091

4,554,273

4,012,376

516,451

1,395,200

1,474,551

626,174

239,383

600,450

49

8,067

811

591,523

69,319,506
38,232,503

9,504,318
21,582,685

4,321,404

8,194,474

4,767,656
38,152

46,606
373,564

2,968,496

66,459,515

6,413.480

6,119,126

23,883,930
7,313,275
16,570,655

6,521,189
4,934,023
1,587,166

8,717,014

3,304.111
1.233.197
4,179,706

14,804,776
7,419,813

212 Nature of business not allocable.

250,519

152,893

27,725

9,053,469
7,359,824
7,446,906

20,257,512
7,117,594
2,386,118

10,753,800

1,109,087

81,989
423

81,566

714,929
35,642
286,234
343,275
49,778

140.828

27.763

113,065
161,341

161,341

43,835,156
24.282.802

6,044,192
13,508,162

1,167,070

2,333,049

1,192,675
1,340

8,693
222,882

907,459
37,733,747
3,265,445
3,371,005

15.132,068
5,505,916
9,626,152

3,249,129

2,252,424

996,705

1,746,497

682,397

2,202,368

8,084,838

3,576,752

414,992

4,093,094

134,292

431.668
219.333
206.666

617,799
258,620
34,233
324,946

13,300

3,419,200
157,965

3,261,235
795,526
360,059
244,891
191,235
-659

19.223
7,428

11,795

3,155,064

2,187,001

126,996

-1,412

842,479

3,486,474
2,593,446

192,964
700,064

326,594

1,011,998

754,270
47,953

25,503
60,867

123,405

1,198,703

111,652

175,501

264,407
215,097
49,310

131,192
83,028
48,164

298,950

58,053
83,848
157,049

217,001
175,840
-56,828

97,989

587,309
356,948
559,370

870.830

307,896

57,891

505,043

32,486
15,081,939

3,592,005
187,137

3,404,868

1,215,006
439,237
307.264
218.664
249.841

273,462

52,800

3,427,932

2,201,740

136,650

7,516

1,082,026

3,885,746
2,814,701

271,067
799,978

418,359

2,216,629

1,381,292

54,754

44,340
488,470

247,773

3,384,869

381,904

282,142

1,186,529
272,359
914,170

256,014
192,797
63,217

616,758

168,947
100,470
347,341

661,522

306,613

32,357

322,552

10,701

494.384
279,885
423,238

686,354
257,589
34,604
394,161

30,473

3,400,838
71,763

3,329,075
1,039,450
382,249
257,198
204,706
195,297

256,604

38,074

428,496

478

56

4,458

423,504

2,964,100
2,567,964

90,753
305,383

316,170

1,748,269

1,180,090
48,852

39,684
320,215

159,428

2,653,724

280,560

220,987

975,616
240,913
734,703

198,235
151,952
46,283

488,560

153,106
81,746
253,708

489,766

216,177

22,035

251,554

6.709

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

Corporation Returns/1970

ACTIVE CORPORATION RETURNS

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

[All figures are estimates based on sainples — money amounts are in thousands of dollars]

15

STOCKHOLDERS, TOTAL

159
160
161

162
163
16'>
165

168
169
170

171
172
173
174
175

177
178

179
180
181
182
183

184
185
186

187

188

189
190

191
192

193
194

195

196

197

198
199
200

202
203

204
205

206
207

208
209
210
211

Minor industry

Wholesale and retail trade--Continued
Retail trade--Continued

Apparel and accessory stores

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

Miscellaneous retail stores

Drug stores and proprietary stores

Liquor stores

Other retail stores

Wholesale and retail trade not allocable

Finance, insuran

and real estate

Banking

Mutual savings banks

Banks and trust companies, except mutual savings
banks

Credit agencies other than banks

Savings and loan associations

Personal credit agencies

Business credit agencies

Other credit agencies, and finance not allocable...

Security and commodity brokers, dealers, exchanges,

and services

Security brokers, dealers, and flotation companies.
Commodity brokers and dealers; security and com-
modity exchanges; and allied services

Holding and other investment companies

Regulated investment companies

Real estate investment trusts

Small business investment companies

Other holding and investment companies

Insurance carriers

Life insurance

Mutual insurance, except life or marine and certain

fire or flood insurance companies-

Other insurance companies

Insurance agents, brokers, and service

Real estate

Real estate operators (except developers) and

lessors of buildings

Lessors of mining, oil, and similar property

Lessors of railroad property, and of real property

not elsewhere classified

Subdividers, developers, and operative builders....
Other real estate and combinations of real estate,

insurance , loan, and law offices

Serv Ic es

Hotels and other lodging places.
Personal services

Business services

Advertising

Business services, except adv

rtising

s repair

Automobile services and miscella
services •

Automobile parking, repair, and services

Repair services, except automobile

Amusement and recreation services

Motion picture production, distribution, and

related services

Motion picture theaters

Other amusement and recreation services

Other services

Medical services

Educational services

Services not elsewhere classified, including
legal services

Nature of business not silo

able.

Total
income
tax

184,484
102.193
159,043

248,145

102,178

10,828

135,139

11.575

4,442,733

1.575,839
35,207

457,608
184,043
103,862
96,017
73,686

137,287
120,533

16,754

152,862

114

262

1,669

150,817

1.417,901
1.250,774

41,727
125,400

127,193

574,043

370,894
19,821

12,385
117,125

53,818

1,062,678

117,681

83,949

404,573
106,096
298,477

67,467
52.834
14.633

69,293
31,250
106,708

181,757
75,026
7.200

Foreign

tax

credit

303

935

41

119

,033

2,837

,866

1,386

617

848

-

28

,249

510

130,826
28

130,798
17,992

10,221
3,871
3,900

1,681
1,286

395
19,276

74,331
66,214

816
7,301

2,360

236

129

35

41,356

6,863

499

12,415
6,286
6,129

Investment
credit

36,233

341

35.892

3.349
359
429

2.528
33

200
154

2,965
1,263

542
1,160

2 32

2,469

171
765

53

18,192

3.237

545

5,952

383

5.569

3.803
3.748

14.884

2.836

16

187

664

550

5.942

1,082

(')

738

26

93

5.916

251

Distributions to stock-
holders except in own stock

81,679
28.819
69,803

105,375

42,176

7.760

55.439

6.834

1.787.676

100

424,200
91.809

148,794
59,799

123,798

57,574
43,043

14.531

3.468.160
2.565.769

145.808
1.746

754.837

1.041,619
544.728

496.891
113.393
494.589

340.791
34.203

14.465
58.908

46.222

558,452

105,219

40.767

193,069
47,881
145,188

41.289
32,889
8.400

19.925
10.998
60.730

85.455
32,644
4,115

Returns

with net

income

80.412
27.372
67,118

99,906
39,763
7.566

52.577

6.801

1,709,974

100

360,631
88,352

141,056
58,935
72,288

44.152
30.448

13.704

.361.315
.524.229

110.376
862

725,848

973,018
527.634

445,384
110.167
394,650

263,496
33,865

13,661
42.171

41.457

518,300

88.679

39.792

185.247
45.888
139.359

38.646
30.394
8.252

17.241
10.802
59.298

78.595
28.498
4.068

46,029

2 . 088

Total
assets

6.945.858
6.253.720
7.926.167

12.555.775

3.451.787

846.718

8.257.270

1 .105.364

1.401.153.520

688.018.781
77.593.178

610.425.603

235.487.766
166.134.612
20.467.440
16.053,487
32,822,227

15,196.105
13,840,823

1,355,282

84,006.329

52.380.791

4.359.400

593,168

26,672,970

285,917,021

209.109,074

14,992,702
61,815.245

5.364.191

87.163.327

59.415.085
1.258,977

1,520,372
19.403.399

5.565.494

61.875.140

11.074.739

4.023.714

19,993,728
2,851,508
17.142,220

6,431,932

5,717.175

714.757

4.574.219
1.295.167
5,568,447

8,913.194

5.025.228

663.023

3.224.943

241,374

3.438.030
2,596,649
2.858,399

5,293,089

1,545,415

310,064

3,437,610

473.554

196.480.448

49,846.471
4.728.054

45.118.417

15.717.321
5.758.636
4.284,211
2.184,282
3,490,192

2,021,053
1,564.793

456,260

66.816.961

49,183.114

1.894.590

273.572

15.465.685

39.805.026
17.789.044

3.841.052
18.174.930

1.582.417

20.691.199

14.966.910
297.591

662.290
3.379.263

1.385,145

19.529.062

3.080,150

1,814.515

6,698,841
1,002,951
5,695,890

1,513,443

1,211,326

302,117

1,227,592

483,358

1,947,946

2.763,117

1,476,219

134.195

1.152.703

57.713

Depreciable
assets

1.634.303
1,198,510
5,876,584

4,262,074

1,012,300

278,749

2,971.025

414.595

81.019,148

11.105.450
657.319

10.448.131

5.100.639
2.713.857

412,132
1,081,757

892.893

373.172
256,902

116,270

2.246,918

71,895

791,591

5.733

1.375.698

4.678.312
1.932.352

320.329
2.425.631

554.541

56.960,116

50.464.981
221,560

1,270,224
3.681.601

1.321.750

40.323.122

9.083,721

3,146,732

10,333.443

730.099

9.503,344

5,625,999

5,439,162

387,837

1,536,282

951,825

4,767,727

4,665,393

3,253.401

349.036

1,063.956

60.919

Depreciation
deduction
for year

140.955
110.413
488.058

359.550
85,760
24,107

259,683

24,945

989.666
35.239

954.427

336,607
119.764

37,674
147,280

31,889

49 , 544
39,397

10,147

102,301

86

24,482

449

77.284

539,882
279,300

40,832
219,750

53,734

2,224,051

1.939.736
5.093

35.787
167.971

75.464

4.176.363

515.890

285.539

1.216.825

72,284

1,144,541

1,050,175
999,849
50,326

451,771

58,628

274,949

321,486
189,874
30.278

101.334

5,169

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

'Less than $500 per return.

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

NOTE: See text for explanatory' statements and for "Description of the Sample and Limitations of the Data."

16

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

Table 2. --BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRY
[All figures are estijnates based on samples — money amounts are In thousands of dollars]

Item

All
industries

Major industry

Agricul-
ture,
forestry,
and
fishery

Mining

Contract
construc-
tion

Manufacturing

Total
minini;

Metal
mining

Coal
mining

Crude
petro-
leum and
natural
gas

Nonmetallic

(except

fuels)

mining

Total
manufac-
turing

Food and

kindred

products

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

1.665.477
1,008,337

2,634,706,56A

176.924,573

614,667,367

20,030,327

190.401,642

106,222,911
90.402,479
73,058,482

4,774,082

327 ,593,354

401,389,022

868,908,018

334,646,086

18,517,264

6,774,796

46,626,157

12,818,168

5,984,184

69,838,438

2,634,706,564

148,812,597

170,884,261

892,218,397

24,573,814

362,700,303
283,106,029

201,213,719
196,642,421

16,657.051
349,225,750

11,327,778

1,750,776,503
1,620,886,576

5,911,199
3,775,917
61,883,309
13,938,502
2,586,387

190,439

5,481,580
5.315,562
5,238,421
3,466,515
22,102,096

1,682,778,847

1,146,263,273

32,846,381

, 13,986,819

6,479,814

23,842,355

49,523,243

62,055,010

797.029

745,005

52,941,266

5,623,339

18,089,097

12.225.912

7,398,283

1,289,305

248,672,716

67,997,656

1,679,875
65,901,614
83,710,924
17,809.310
72.374.437
33,293,018
32,126.197
784,437

77,832
265,249

865,954

33,474,550
51.325,658

32,012,677
1,922,810

37.238
19.843

11,909,403

578,673

1,249,345

16,584

1,327,963

61,051
32,615
300,308

142.878

135,686

1,117,404

6,545,519

3,044,282

92,471

19,214

2.519,120

46,687

13,135

852,898

11,909,403

780,732

2,073,399
433,220
742,909

3,174,250
692,825

2,526,114
916,638
46,121
658,751
135,556

14,277,707

13,591,763

5,252

3,481

61,009

85,783

37,148

2.793

152,574
32,718
17,317
3,898

283,971

14,209,713

10,555.539
327,756
234,035
22,658
271,013
277,165
356,225
2,640

1,088

513,870

8.632

50.923

28.617

20.084

20,335

1,519,133

67,994

782
65,295
493,400
428,105
306,748
113,926
109,953
2,749

262
549

1.723

-46.908
381.263

65.824
1,634

14,465
7,303

23,972,812

1,251,647

3,380,312

32,348

1,289,480

200,564
129,272
787,587

29,430

126,311

4,063,012

15,902,786

7,660,472

4,548,946

1,923,203

542,121

497,832

163,589

953,124

23,972,812

1,724,245

1,597,566

1,613,386

342,392

4,157,797
1,155,605

2,685,704
3,655,147

108,659
7,249,382

317.071

17,747.750
16.699,586

19,759

7,722

149.247

94.809
206,016

6.629

143,157
52.733
77.515
87 .087

203,490

15.927,348

9.955,600
272,681
296,925
41,545
140,867
486,377
388,032
7,346

7,361

1,085,965

1,123,014

25,265

99,231

90,416

38,856

1,867,367

1,820,402

21,635
1,834,315
2,399,507
565,192
2,171,026
1,051,738
1.006,562

24,731

1,416
18,772

10,734

793,311
1,360,772

1,177,550
34,758

1,193
301

6,868,218

202,771

503,580

2,521

581,772

38,263
22,559
275,514,

12,898

9,601

1,937,785

3,924,715

1,739,177

811,041

281,675

84,202

142,782

27,695

371,803

6,868,218

288,948

233,371
302,061
93,216

963.752
426.569

745,685

1,526,441

14,416

2,372,070

98,311

3,609,955

3,394,431

4.853
1.221

31.208
7.603

19.787

519

20.285
946
39.869
69.897
19,336

3,347,027

2,165,657

18,562

47,125

3,229

12,008

134,187

78,795

1,788

3,793
218,200
242,322

1,869

31,503

31,433

15,867

340,689

262,928

13,603
275,310
446,100
170,790
367 ,628
182.291
172.754
4.319

79
5.130

4.119

97.138
268.692

246.745
12.473

2,226

1,443

3,608,606

259,591

601,637

5,033

101,178

37,117
10,631
143,817

9,782

16,617

532,750

2,566,616

1.102,257

217,875

62,705

121,443

46,354

5,233

118,426

3,608,606

354,566

277,384

246,436

37,985

810,366
150,362

305,384
391,791
69,232
1,005,208
40,108

3,931,791

3,754,378

2,005

1,938

26,761

34,791

5,159

1,898

42,464
13,526
15,787
6,894
26,190

3,657,717

2,644,270
51,397
66,779
4.035
38,761
106,706
74,602
1,835

310

191,366

137,543

3,359

18,066

36,332

2,113

280,243

274,074

5,224
277,360
329,828
52,468
271,087
125,847
118,327

2,885

440
4.156

3.620

155,133
207,796

68,363
9,932

7,883
3,491

10,092,582

535,589

1,719,135

14,405

339,365

93,159

91,646

301,835

49,703

85,889

1,359,137

6,484,110

3,340,245

3.139,905

1,478,541

181,647

297,502

127,456

374,607

10,092,582

818,408

845,298
890,755
163,432

1,847,770
431,438

1.133,802

1 ,617,461

13,948

2.441,477

111.207

7.359.764

6.798,944

8,848

3,659

70,755

35,433

173.748

4,033

71,898

30,470

19,959

9,908

132,109

6,180,076

3,473,084
127,728
72,701
25,677
66,772
152,196
184,001
2,052

3,356

444,689

653,800

12,224

30.676

10,664

17,670

902,786

1,179,688

2,808

1,178,837

1,462,977

284,140

1,398,312

683,682

658,543

16,311

718
7,971

2,072

497,227
782,558

783,616
10,939

3,163
2,068

3.403,406

253,696

555,960

10,389

267,165

32,025
4,436
66,421

7,047

14,204

233,340

2,927,345

1,478.793

380,125

100,282

154,829

11,194

3,205

88,288

3,403,406

262,323

241,513
174,134
47,759

535,909
147,236

500,833
119,454

11,063
1,430,627

67,445

2,846,240
2,751,833

4,053

904

20,523

16,982

7,322

179

8,510

7,791

1,900

388

25,855

2,742,528

1,672,589

74,994

110,320

8,604

23,326

93,288

50,634

1,671

402

231,710

89,349

7,813

18,986

11,987

3,206

343,649

103,712

102,808
160,602
57,794
133,999
59,918
56,938
1,216

179
1,515

923

43,813
101,726

78,826
1,414

138,905
82,078

42,719,792

4,049,253

14,223,634

118,828

5,344,682

266,143

194,297

4,051,591

350,009

255,357

2,833,966

16.181,606

8,530,408

144,087

34,569

1,475,280

45,095

15,641

2,004,238

42,719,792

9,825,033

4,771,703
5,101,811
1,163,724

5,185.552
4.852,365
3,598,822
1,222.585

106,352
7,308,229

416,384

90,610,644
88,945,385

17,279

12,787

189,632

418,882

10,371

3,651

128,342
109,818
32,803
21,050
720,644

89,070,022

73,434,969

3,174,611

547.302

153,770

483,237

1,671,115

711,496

24,901

3,315

1,685,506

16,584

164,797

401,805

285,348

21,613

6,289,653

1,540,622

10,583

1,538,418

2,548,013

1,009,595

1,954,024

780.987

757,589

15,845

3,507
501

4,415

761,846
1,772,268

299,204
59,754

197 ,807
120,814

612,912,516

21,172,895

134,620,618

2,552,157

112,824,459

4,416,887

1,746,927

21.337,829

906,656

1,794,213

86,895,806

354,861,376

173,819,261

11,192,483

3,958,081

10,957,386

9,624,451

4,849,098

25,739,127

612,912,516

62,592,989

52,835,638

41,386,769

6,785,679

110,030,468
30,357,680

65,112,101

63,433,287

3,396,908

181,741,893

4,760,896

722,952,890

700,090,661

402,219

141.280

4.205,000

2,264,606

1,618,019

48,608

2,179,276
420,010
1,467,046
2,989,038
7,127,127

692.455,462

495,879,549

7,828,798

9.476.165

1,847.020

7.085.168

22,705,034

12.570,242

394,147

288,218

22,892,481

3,941,295

9,539,312

6,335,666

4,882,537

302 ,405

86,487,425

30,497,428

1,489,930
31,846,078
37,925,489

6,079,411
35,412,291
16,981,466
16,322.123
417,610

49,441
187,120

451,231

15,315,843
21,419,489

14,616,282
825,762

16 285

11 100

3

5

Total assets

51,697,897
2 301 700

9 217 284

168,019

7

10,463,012

8
9

Investments in Government obligations:

307,315

111,447

1,132,149

11

237 685

175,885

7,270,339

29,169,898

15

13,725,451

62,395

17

15,295

18

Land

1,134,147

19
20

112,572

34,270

3,945,104

22

51,697,897

23

5,570,533

24

Mortgages, notes, and bonds payable in less

4,534,916

3,345,658

26

533,369

27

Mortgages, notes, and bonds payable in one

10,049,172

1,898,570

29
30

31

5,547,685

Paid-in or capital surplus

5,050,670
381,991

32
33

Less: Cost of treasury stock

15,228,222
442,889

101,135,142

99,622,847

36

Interest on Government obligations:

23,244

9,519

38

310,877

39

184,397

77,355

41

Net short-term capital gain reduced by net

13,967

42

Net long-term capital gain reduced by net

133,601

73,899

33,171

175,139

477,126

47

97.702,365

48

49

Cost of sales and operations

75,393,851
683,920

906,547

51

125,613

52

661,323

3,402,314

54

1,134.148

45,509

56

7,427

1,970,774

18,324

59

2,305,655

60

Pension, profit sharing, stock bonus.

478,397

319,441

62

32,966

63
64

10,216,156

3,432,777

65

Constructive taxable income from related

117,915

66
67

Net income (less deficit) (64 plus 65 minus 37)

3.541,173
3,956,114

414,941

69

3,781,512

1,818,140

71

1,768,811

45,263

73

3.148

74

418

75

31.270

76

1.754.303

77

2.169,473

DisCribuCions to stockholders:

1,074.531

79

Corporation's own stock

91.945

Footnotes at end of table. See text fo

and tor "Description of the Sample and Limitations of the

Corporation Returns/1970

17

ACTIVE CORPORATION RETURNS

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

[All f ij^ures are estimates based on samples — money amounts are in thousands of dollars ]

Major

ndus try --Continued

Manufacturing --Continued

Item

Tobacco
manufac-
tures

Textile

mill

products

Apparel
and other
fabricated
textile

products

Lumber
and wood
products ,

except
furniture

Furniture

and
fixtures

Paper and

allied
products

Printing

and

publishing

Chemicals

and allied

products

Petroleum

refining

and

related

industries

Rubber and

niscellane-

3us plastics

products

Leather

and
leather
products

(U)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

I

2

3

Number of returns, total

89

61

7,396,960

174,648

530,013

8,614

2,625,571

1,001

1,733

75.509

264

11,000

2,060,439

1,754,225

509,643

44,383

91,924

6,721

1,305

539,091

7,396,960

408,499

875,512

379,278

27

1,835,287
192,477

787,443

468,875

202,091

2,331,083

83,612

8,227,047

8,042,246

280

362

38,701

83,556

9,714

1

1,717

560

18,915

4,036
26,959

7,341,766

4,776,290

21.474

44,474

4.090

72,866

1,051,990

198,557

4,523

962

145,984

1.458

423,227

59,718

43,498

1,741

490,914

885,281

2.515

887,434
893,284
5,850
880,773
433,205
422,273
10,515

278
140

3,404

457,633
463.636

278,569
13

6,221
4,445

14,849,199

674.232

3,790,770

49,938

3,717,242

64,197

39,608

324,013

15,213

21,507

1,179,711

9,537,597

4,871,226

440

113

114,396

49,233

13,807

256,124

14,849,199

1,871,597

1,732,260
790,929
109,463

2,150,384
220,035

1,622,604
884,687
43,502

5.616,408
192,670

21,774,923

21,454,176

6,089

2,156

79,858

38,509

10,556

463

27,784
10,060
13,200
7,446
124,626

20,996.027

16,669,449
298,170
174,415
47.155
183,402
464,646
351,116
10.981

1,832

659,346

241

129.026

103,597

58,449

9,947

1,834,255

778,896

3,686

780,426
972,713
192,287
916,457
435,669
421,764
12,745

801
146

10.036

354,793
547,317

241,657
8,349

18,136
12,055

11,265,117

744,614

3.367.590

58,500

3,591,132

27,874

8,411

378,062

59,512

14 ,942

1,204,233

2,598,447

1,251,178

577

77.252

22,086

8,707

488,770

11,265,117

2,235,097

1,313,629
882,736
206,663

1,300,657
251,562

1,253,024

1,006,017

14,502

2,983,437

182,207

23,437,066

23,171,355

1,471

1,141

52,619

19,938

35.332

858

7,542
5,144
10.148
3,478
128,040

22,813,596

17.647.575
583.248
50,965
49.939
269.496
481.139
257.718
13.548

1,165

210,132

469

183,744

95.067

71.178

4.807

2.893.406

623.470

2,356

624.685
845,069
220,384
748,985
340.058
330,933
8,167

297
16

1,440

286,067
506,537

114,469
18,088

10,145
5,410

11,714,300

452,532

1,780,402

31,876

1,994,868

26,344
45,866
334,078

28,193

18,399

1,003,152

7,573,107

3,432.265

1,301,937

58,775

268,906

U,450

5,372

403,354

11,714,300

929,844

1,103,080
552 ,888
149,786

2,652,527
575,375

1,607,848

1,200,083

15,212

3,031,537

103,880

13,936,452

13,269,580

2,663
2,423
56,988
33,182
8,027

521

401,818
31,856
2,846
8,292

118,256

13,607,234

10,056,624

267,471

118,446

27,634

95.246

378,711

227,237"

5,191

7,227

507,148

450,678

58,523

47,262

37,182

7,985

1,314,669

329.218

4,191

330.986
540,837
209,851
498,554
179,883
170,356
4,468

922
3,898

7,637

158,740
369,193

193.568
122,736

6,914
4,229

4,062,200

236,942

1,043,979

22,825

1,146,987

48,479
24,633
117,211

10,361

4,655

313,633

1,740,409

820,465

3,088

873

73,793

7,485

3,662

138,370

4,062,200

518,210

344,371
305,062
99,389

467,857
83,627

597,196
290,554

14,632
1,381,061

39,759

7,683,197
7,584,607

2,654
1,131
13,074
9,928
1,369

126

4,606
2,410
2,378
744
60,170

7,401.949

5,485,385
231,587
34,777
23,710
83,490
185,629
67,697
4,102

474

124,372

220

78,361

47,366

33,066

2,115

999,598

281,248

228

280.345
381,630
101,285
355,830
162,575
158,426
3,851

187

7

725

118,495
219,809

46.466
6,306

3.565
2,615

21,150,582

561,034

2,951,098

75,848

2,994,668

142,800
73,483
546,531

29,039

287,118

2,805,264

16,703,030

7 ,454,340

896,610

167,221

406,383

32,903

13,992

432,022

21,150,582

1,704,326

1,116,747

1,661,128

108,719

4,659,433
840,052

2,442,630
2,207,375

322,160
6,260,374

172,362

22,132,711
21,388,085

5,130

7,520

129.888

48,667

39,558

731

287,183

6,262

22,578

55,599

141,510

21,082,287

14,886,731
197,693
484,296

38.761
230,919
533,830
422.456

12,319

9,177
950,200
127,561
181,743

160.789

119,844

2,178

2,723,790

1,050,424

37,048

1,079,952

1.191.204

111.252

1.144,270

502,659

484,263

12.584

813
4,924

32.132

609.425
720.830

495,323
61 ,013

26,613
15,845

19,204,567

1,225,290

4;543,685

365,291

2,109,613

207 ,062
132,763
862,679

74,701

27,574

2.670,843

9,703,675

4,448,976

93,778

13,861

434,191

187,588

59,088

1,818,341

19,204,567

1,802,191

1,234,244

1,686,473

350,785

2,953,245
1,330,402

2,200,243

1,603,335

61,010

6,260,867

278,228

26,137,559

25,356,353

17,779
12,391
109 ,400
84.455
65,082

853

66,087
14,912
41,752
14,606
353,889

24,596,983

16.288,623
776,513
139,438
159.413
347 .939
650,677
309,097
31,739

11,812

692.218

9,520

231,940

224,233

130,059

12,670

4,581.092

1,540,576

9,207

1,537,392

1,801.742

264,350

1.651,490

768,878

748,343

18,596

1.528
139

11.150

779.664
1.044.237

402.360
18.651

10,236
6,506

53,140,684

1,596,229

9,910,684

175,924

9,560,308

339,045

127,816

1.399,712

31,771

24,407

8,024,356

38,897,743

19,544,737

313,650

140,446

901,625

384,760

110,628

1,600,313

53,140,684

5,054,874

2,166,766

3,327,413

321,229

10,529,063
1,751,480

6,063,129
6,352,705

200,091
17,840,970

467,036

59,052,371
57,011,812

25,889
12,912

269,889
74,395

309,714

4,264

257,977
27 , 509
85,441
456,921
515,648

54,382.653

35.173,776

483,195

861,831

122,471

529,976

1,187,571

844,298

65,211

9,559

2,565,620

119,705

2,307.505

632.422

311,838

21.267

9,146,408

4,669,718

234,821

4,891,627
5,160,464
268.837
4,981,699
2.390.265
2.321,861
53.394

10,443
4.275

83,377

2.584,739
2,854,011

1.959,051
92.640

841
667

92,898,034

1,780,406

15,463,108

231,683

5,808,006

874,230

95,536

2,347,354

96,758

84,278

20,243,339

64,642,948

32,033,233

7,018,391

2,991,335

3,284,457

7,463,246

4,144,676

3,096,904

92,898,034

8,308,382

2,224,740

3.849,639

79,251

14,088,978
7,397,564

11,012,743
12,976,285

561,975
32,925,626

527,149

80,864,617
75,358,719

67,077
8,099
659,012
625,030
108,605

11,500

164,029
44,048
968,189
831,816
2,018,493

76,362,333

51,284,899

114,186

1.196,286

245,443

1,258,391

4,288,593

1,249,873

29,767

19,082

2,922,408

2,807,448

375,933

476,411

213,135

32,525

9,847,953

4,502,284

104,684

4,598,869
4,637,169

38,300
3,677,042
1,924.423
1,732,891

43,431

1,671
146,425

94.743

2,769,189
2,808,939

3,181.157
76.939

5,433
3,154

12,052,275

487,429

2,893,426

60,595

2,748,774

40,435
37,324
114,801

23,067

1,092

1,243,006

7,797,816

3,779,951

15.307

6.338

131,189

40,672

14.866

339,687

12,052,275

1,246,561

1,103,111

1,109,245

109,460

2,531,941
263,285

929,221

1,232,559

33,720

3,599,492

106,320

16,414,627
16,075,836

2,576

858

49,280

24,997

28,613

243

30,767
4,429
8.483
91,497
97,048

15,939,642

11,219,872
203,710
232,830
55,052
219,498
530,200
258,675
4,379

2,462
556,617

1,894
203,681

208,662

130,733

6,990

2,104,387

474,985

17,607

491,734
635,490
143,756
604,185
286,606
276,530
7.597

1,677
689

12.340

217.468
361 .560

228.269
14,288

2,299
1,493

3,717,218

198,167

5
6
7

8
9

10

U
12
13
14
15
16
17
18
19
20

889,850

17 , 144

1,006,503

Inves Cmen Cs in Government obligations:

8,699

State and local

16,525
220,067

6,999

Mortgage and real estate loans

4,326
604,776

Depreciable assets

1,167,246
597,414

3

3

35,345

2,410

906

169,769

22

23
24

3,717,218

417,080

Mortgages, notes, and bonds payable in less

378,855

25
26
27

251,809

50,920

Mortgages, notes, and bonds payable in one

536,756

28

116,674

29

30

Capital stock

538,279
418,165

2,514

32
33

34

35

1,125,729

119,563

Total receipts

6,245,727
6,098,369

Interest on Government obligations:

304

37
38

State and local

780
18,196

6,494

40

2,737

41

Net short-term capital gain reduced by net

351

42

Net long-term capital gain reduced by net

41,670

43
44
45

1,381

16,557

828

58,060

47

48
49

6,043,891

Cost of sales and operations

4,531,333
105,529

31,888

51
52
53

22,235

95,628

143,821

101.800

55

4,825

290

78,566

119

89.664

60

Pension, profit sharing, stock bonus.

33.836

61

31.180

1.484

771,693

64
65

201,836

Constructive taxable income from related

596

66

201,652

290,164

68

Deficit

88,512
259,627

116,972

71

112,458

72
73

Surcharge

3.378
554

543

75
76

312

Net income (less deficit) after tax (66

84,992

173.750

78

Distributions to stockholders:

74.551

79

Corporation's own stock

Footnotes at end of table. See text tor expUnat

orv stateme

nts and for

"Descriptioi

of the Samp

le and Lim

Cations of t

he Data,"

1

18

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

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

[All figures are estimates based on samples — money ainounts are In tliousands of dollars]

Major Indus Cry- -Continued

Manufacturing- -Continued

Stone,

clay,

and glass

products

Pr Imar y

metal

industries

Fabricated

meta I

products,

except
machinery
and trans-
portation
equipment

Machinery,

except
electrical

Electrical

equipment

and

Motor
vehicles

and
equipment

Transpor-
tation
equipment ,
except

motor
vehicles

Scientific
Instru-
ments ,
photo-
graphic

equipment ,
watches

and clocks

Miscellane
ous manu-
factured
products ,
and manu-
facturing

not
allocable

Transportation, communlc.

tlon, electric , gas,

and sanitary services

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

Transpor-
tation

(22)

(24)

(25)

(28)

(29)

(31)

Number of returns.
With net income.

Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inven tor ies . . ,

Investments in Government obligations:

United States

State and loca 1

Other current assets

Loans to stockholders

Mortgage and real estate loans....

Other investments

Depreciable assets

Less; Accumulated depreciation.
Deple table assets

Less: Accumulated depletion....

Land

Intangible assets (amortizable) . . .

Less: Accumulated amortization.
Other assets

Total liabilities.

Accounts payable

Mortgages, notes, and bonds payable

less than one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds, payable

one year or more

Other liabilities

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations...

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertis ing

Pension, profit sharing, stock

annuity plans

Other employee benefit plans...
Net loss, noncapital assets....
Other deductions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net income (less deficit) (64 plus 65

minus 37)

Net Income

Deficit

Income subject to tax

Income tax, total'

Normal tax and surtax

Surcharge

Tax from recomputing prior year invest-
ment credit

Additional tax for tax preferences

Investment credit

Net Income (less deficit) after tax (66
minus 70 plus 73)

Net income after tax

Distributions to stockholders:

Cash and property except ovm stock

Corporation's own stock

8,427
5.347

558,739

2,642,973

73,523

2,348,931

128,114

51,289

299,165

17,830

22.379

1,530,844

13,460,449

6,826,478

288,044

66,930

372,327

19,596

7,497

316,319

15,082,571

871,810
843,758
135.477

2.829.662
618.967

1.989.414

1,487,295

71,235

5.247,899

203,383

16,419,832

15,991,683

6,632

5,127

56,925

37,925

37,907

166

67,412
15,326
29,862
54,513
116,354

15,696.945

10.800.423
271,091
445.722
55,802
151,092
488,327
254,714
9,743

2,764

835,624

58,189

100,244

160,710

120,901

9,634

1,931,965

722,887

36,388

7 54,148
886,857
132.709
819.319
378.937
366,106
8,615

1,194
2,592

385.482
518,764

333,252
29,323

2

54,955

1,573

8,670

109

8,615

320

81

1,076

13

574

8,091

44,830

23,254

839

427

790

282

47

3,033

4,431

3,502

271

12,390
3,590

6.495
4,762

203
15,411

325

46,802
45,647

327
142

127
18
98
137
212

33,713

295

2,103

75

325

1,264

1,104

14

27

2,289

297

161

563

533

33

3,228

771
40

803
1,289

485
1,150

560

526
14

268
767

947
28

22,637
14,014

27,502,318

1,438,103

6,067,090

100,058

6,536,441

167.764
101.752
705.992

75,926

62,545

3,183,954

14,446,563

6,806,733

122,180

7.428

487 .444

142.579

59,842

938.046

27,502,318

2,270.536

2,339.377

331.545

4.872,005
1.033.972

3.255.289

2,349,527

59.959

8,299.569

336.868

38,574,231

37,796,266

10,926
6,261
161,709
65,737
47,717

1,954

101,494
49,325
16,431
58,846

257,565

37,139,014

27,466,871
907,390
492,619
80,572
352,252
954,323
576,592
19,850

9,975

1,040,587

12,395

299,360

353,298

237,060

14,534

4,321,336

1,435,217

39,050

1,468,006

1,912,962

444,956

1,806,596

833,601

805,917

21,521

3,823
1,631

645.734
1,092,295

448,074
36,212

23,553
13.746

61.013,388

2.119.253

15.985,360

330,015

14,060,210

755,040

155,028

4,416.997

73,236

35,405

8,316.729

27,036,965

13,980,283

121.203

41.229

665,459

420,275

184,623

1,388,378

61,013,388

6,278,460
4,291,973
2,872,442

10.339,043
2,205,499

8,315.548
5.526.092

439.883
16,266,433

389,219

60,296,055
57,042,521

46,586

14.327

725,153

376,860

484,521

488

123.285

37.228

39,177

518,426

887,483

56,751,813

36,427,205
993,680
592,411
236,342
654,716
1,683,538
1,570,858
43,327

138,664

2,464,578

11,862

499,211

680,867

503,446

36,128

10,214,980

3,544,242

431,246

3,961,161
4,798,518
837,357
4,664,639
2,247.095
2.183.415
57.887

4.256
950

1.733.275
2.571,741

1,385,406
94,576

10
5

48,472

1,652

12.899

237

11.236

178

46

3,587

39

17

5,682

18,801

8,376

1

466

217

78

2,339

5,223

3,650

288

8,763
3,477

3,991

5,867

108

10,707

331

55,241

53.928

15
16

287
138
151

137
25
28
168
340

53,669

37,848

535

424

179

579

1,421

1.078

27

1,702

3

744

477
394
28

109

1,664
2,503
838
2,390
1,145
1,110
29

544
1,384

983
72

50,836

1,229

21,157

237

8,324

344
171
797

10
,503

10,736

2,732

293

7,443
1,432

2,294

4,267

542

15,635

86

58,773

57,637

271

141

290
186

56,994

44,480

164

563

144

325

2,137

1,349

20

1,360

3

492

733

1.154

31

4,024

1,779

208

1,980
2.290
310
2.251
1.100
1,068
26

919
1,231

1,443
3

3,022
1,406

31,723,011

1,271,779

6,045,519

87,849

9,132,326

97,600

82,631

1,992,156

24,721

187,675

4,285,437

12,712,782

5,636,105

44,507

12,700

373,399

41,811

12,341

1,179,663

31,723,011

2,980,881

3,974,514

123,328

6,848,739
2,400.770

1,907,726

2,727,611

71.087

5.775,839

209,639

35,042,710

33,542,136

14,137

3,730

444,172

92,830

55,913

135

72,497

22,294

4,696

20,076

770.094

34,698,686

26,325,720
183,193
331,653
72,163
352,872
867,569
811,869
8,465

4.534

1,131,163

14.512

113,822

560,848

315,903

2,760

3,601,640

344 .024

10.480

350,774
991,900
641,126
961,006
465,707
445.972
13.962

5.175

-92,832
548,968

345,030
19,757

4.095
2.592

345
2.323

275
317
379

1.085
5.893
2,561

20
332

768
942

1,449
420

1,282
1,742

17
3,542

69

,300
178
162

31
146
297
144

12

165

73

2

2,123

1,225

74

1,281

1,422

140

1.400

677

659

16

1

609
750

6

9,168

550

2,445

65

2.358

61

25

231

14

199

957

3,192

1 .481

12

1

128

74

9,168
1,011

1,337
256

978

1,011

29

2,269

92

12,168

11,852

12 ,098
667

.102
332
84
50
150
291
256

1.907
332

336
524
188
467
213
207
4

171
.182

126.160
314.756

90.574
16.435

67 .398
38.204

287.740.207

5.335,334

15,242,952

204,267

6,998,837

2.752.070

190,675

7,712,242

140,989

89,373

23,360,070

294,270,497

77,157,783

324,176

107,852

2,091,212

554,220

162,537

6,309,999

287,740,207

9,263,710

12,377,881

17,056,072

1,043,779

114,437,722
12,356,021

51,166,337

23,171,933

1,414,552

45,917.881

465,681

133,495,271

131,463,171

91,946

39,712

798,608

1,253,856

75,586

13,816

337,636
176,870
203,050
39,253
999,747

127,931,131

77,743,359

1,312,967

130,384

428,437

3,335,200

8,835,172

7,364,200

71,746

278,671

13,403,308

163,756'

615,364

2,106,207

926,288

71,389

11 ,144,683

7,564,140

19,290

7,543,718
9,471,595
1,927,877
9.043,604
4,372,068
4,233,861
107,207

9,262
20,472

3.464,244
5,399.951

5.837,565
124,650

53,113
29,485

87.424,649

2,909,231

8,103,187

108,690

1,843,111

1,362,762

155,577

2,987,142

100,708

54,392

13,015,198

78,709,907

25,895,904

152,603

37,723

866,931

190,743

31,766

3,065,220

87,424,649

4,930,094

4,742,942

6,394,686

637,511

29,198,064
5,270,820

10,179,802

7,382,522

521,579

18,428,239

281,610

60,589,216

57,781,872

54,962

19,806

401,998

1,013,135

27,351

4,086

277,707
150,870
98,521
22,946
733,962

60,691,292

39,428,004

931,492

47,939

134,996

2,682,232

2,859,643

2.167.610

15.369

268.274

4.703.429

41,634

362.544

520.728

317.307

45.435

6,144,656

-102,076

11.372

-110,510

1.543,935

1,654,445

1,277,366

570,471

333,876

12,730

4,151
16,732

54.092

-626.889
1.032.979

828.003
35.456

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

Corporation Returns/1970

ACTIVE CORPORATION RETURNS

19

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

[All figures are estimates based on samples — money amounts are in thoaiiir.is of dollars]

ajor Indus try-Conci

Transportation, com-
munication, electric,
gas , and sanitary
services --Continued

Concnuni-
cation

Electric ,
gas , and
sanitary
services

Wholesale and retail trade

Total

wholesale

and retail

trade

Wholesale trade

Total

wholesale

trade

Groceries

and

related

products

Machinery ,
equipment.

supplies

Miscel-
laneous
wholesa Le
trade

Retail trade

Total
retail

Building
materials ,
hardware ,
and £arm
equipment

General

merchandisi

stores

Food
s tores

(34)

(37)

(38)

(41)

(42)

Number of returns, total

With net income

Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other Investments

Depreciable assets

Less: Accumulated depreciation

Depie table assets

Less: Accumulated depiction

l^nd

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable

in less than one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable

in one year or more

Other liabilities

Capital stock

Paid-in or capital surplus

Retained earnings, appropriated

Retained earnings, unappropriated

Less: Cost of treasury stock

Total receipts

Business receipts

Interest on Government obligations:

United Sta tes

State and loca I

Other interest

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repa irs

Bad debts

Rent paid on business property

Taxes pa id

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertis ing

Pension, profit sharing, stock bonus,

annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net income (less deficit) (64 plus 65

minus 37)

Net income

Deficit

Income subject to tax

Income tax, total

Normal tax and surtax

Surcharge

Tax from recomputing prior year invest-
ment credit

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (66
minus 70 plus 75)

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

7,462
4,598

76,402,565

733,426

2,463,585

38,423

2,247,108

1,159,143

17,786

3,513,124

26,935

7,250

6,435,285

75,741,458

17,734,534

3,785

1,469

304,372

332,478

97,965

1.289,221

76.402,565

1.108,840

2.223.372

6,344.856

328,360

27,760,503
1.525,158

15,044,059

9,186,887

264,076

12.664.178

47 ,724

34,279,288

33.645.626

18.986

15.057

194.409

117.542

39.704

10.528

30.494
11.717
73.893
13,125
108.207

30,086.593

17.559,093

164,355

33,178

200,593

439,248

2,389,437

1,776,656

24,285

4,553

3,755,611

37

135.413

1.119.433

428.298

11.531

2.044.872

4,192.695

6,090

4.183,728
4,322,318
138,590
4,226,026
2,067,162
2,012,941
50,156

1.692
4.676

230

17

1.211

13

27

3.909

139.819

33,527

167

68

919

30

123,912
3,204

.411
.316

57.479
5,560

25.942

6,602

628

14.825

136

40.626

40.035

202
123

211.640
350.291

20.756

197

49

92

213

3.586

3.419

32

4.944
122
117

466

180

14

2.955

3.473

I

3.470
3.605
134
3,540
1,734
1,685
44

1.879
2.016

1.945.415
25.797

518.062
339.987

192,181,800

13,533,294

53.452.332

1,454.627

58,746.728

596,220

505,566

4,945,209

1,073,702

367,823

15.278.283

59.743.045

26,439,460

336,039

88.693

5.103.956

609.176

179,749

6.052,956

192,181,800

39.686,984

26.485,944
12,381,109
4,946,037

24.835.057
6,844.537

23.304,189

10.469,449

638.428

44.600.147

2.010,081

522,547,923

511,316.883

58.124

28.474

1.205.308

1.525,832

76,587

15,394

333,842
140,610
152,500
155,898
7,538,271

512.910.193

392,391,856
9,541,217
1,716.208
1.316,634
7,683,774
7,536.828
4,309,663
129,295

28,063

4,872.819

134,482

5,231,238

1,222,291

660.143

97.680

76,038,002

9,637,730
61,788

9,671,044
12.395.411

2,724,367
10.634,310

4,485,128

4,368,524
93,063

6,403
2.678

5,226,959
7.953.650

165,575
118,414

84,274

6,171

27.933

537

24.684

275

155

2.202

456

150

7.763

19.980

8.964

217

54

1.466

283

85

2.175

84.274

20.350

13.108
4.831
2,013

8,814
1,731

9.995

4,947

357

19,039

916

238.793

234,885

563
409

76

108

2,441

234,361

194,841

4,319

575

558

1.591

2,887

1.708

54

11

1.632

121

1,059

556

223

32

24,188

4,431

24

4.440
5,488
1.047
4,734
2.018
1.965
43

.068,501
208,111

,428
.477

7 38
105

17.928
12.452

674.556

2.784,825

54.629

2.526,561

18.631
20.089
239.553

119.171

26.760

766.654

2.993.085

1,342,414

1,728

996

166,703

30,040

10,766

404,080

9,363,631

2,263,606

1.169,560
594,633
294,352

1,042,333
332,968

1,111,187
612,483

32,892
1,994,122

84,505

18,512,244
17,945,448

2.196

1.616

48.267

42.582

3.358

493

19.918
9.473

14.255

6.281

418,357

48.029.219

42.067.104
506.161
116.477
73,056
253.036
321.970
183.035
5.952

2,197

265,012

705

163,38b

79.051

44,711

6.711

3,940.655

483.025

3.607

485.016
619.514
134,498
520.509
220.525
215,176
3,975

797
80

266,352
401.158

133,952
5.094

26.808
18.278

11,215,397

720.364

3.646,821

79.946

3,886.436

41.737

14,301

267.388

47,472

22,784

752,696

2.380,158

1,008,604

29,465

9,382

182,614

41,517

12,541

292,117

11,215,397
2,248,769

1,963,016
682,624
333,880

1,212,390
242,891

1,352,552
697,611
43,239

2.589,259
150,834

22.214,723

21,599,030

6,781
2,951

92.086
112,661

17,346

983

20.862

22,127

4.601

320

334,97 5

21.707.954

16.206,252
696,426
56,681
88.908
194.538
267.415
251.043
6.477

1,284
248.061

6.994
119,341

76.101

27,341

3,326

3.457.766

506.769

64

503.882
711.069
207.187
630,277
263,862
255.921
6.554

650
95

241.041
448.478

68.418
2.728

120.839
87 ,684

63,695

4,776

21.501

403

18.271

214

120

1,696

290

101

6,244

14 .607

6.612

186

44

1.117

211

62

1.479

63.695

15.838

9,976
3.554
1,384

6,560
1,155

7,531

3,637

281

14,455

680

168,066

165,340

422

254

19

57

102

1,688

164,624

136,567

3,116

402

396

1,143

2.297

1.274

42

1.119
113
777

401

151

22

16,790

3,442

20

3,451
4.157
705
3.583
1.534
1.494
33

1.921
2.627

536
97

350,773
220,550

106.802

7.314

25.239

909

33.849

319

349

2,713

606

213

7,338

39,348

17,296

118

33

3,602

319

92

3,803

106,802

19,192

13,268
7,489
2,872

15.796
5.077

13,131

5,464

278

25.315
1.084

282,088

274.808

631

,107

35

75

47

5,082

276,895

196,441
5,192

1,132
752
6,048
4,611
2,582
74

16

3,215

13

4.154

660

432

65

51.501

5,192

37

5,217
6,874
1,657
5.869

2,454

2,391

49

2,795
4.454

1.322
102

28.397
19.282

7,533,149

510,472

1,914,169

49,329

3,054,002

24,937

2,202

153,346

46,652

27,663

409,216

2,045,408

1,042,035

27,822

13,684

267,914

8.205

2.969

149.158

7.533.149

1,399.600

1.148.729
376.391
270.103

775,849
142,233

1,395,725

193,183

16,923

1,922,777
108,364

15,010,497

14,665.902

2.677

154

49.056

53.111

632

603

25.614

7.323

4.866

28

200,531

14,699,116

10,975,268

494,175

56,954

71.285

151.402

245.542

132.735

3.696

704

169.572

1.942

129.954

34.569

20,303

2,573

2,208.442

311.381

311.227
418.808
107.581
322.079
117.109
113.924
2.122

203

114

194,461
302.135

19,351
13.262

36,156,254

1,548,363

12,247,992

531.615

9.363,911

112,231
271,157
580,912

,281
885
,579
,833
,849
,904
121
,778
.673
855
195

73.459
5.073

58

20
2.821
12,364
5.141

31

1,207

33

10
1,177

36,156,254

6,887,886

2,979,323

2.658.833

186.734

6.540,425
2,886,898

2,810,304
1,712,037

111,804
9,659,187

277,177

62,437,828
58,835,396

12,473

2,846

287,111

374,219

2,221

190

47,559

8,986

22.225

41,586

2.803.016

60.397.505

36.967.126

363.211

255.921

270,484

1,544,542

1,410,645

1.093.726

30.627

2,670

865,133

2.197

1.561.509

241.651

94.201

5.577

15.688.285

2,040,323

34,902

2.072,379

2,236,866

164,487

2,062,818

973,570

949,867

21,581

1,015
351

1,119,445
1,284,642

663,090
22.905

25
16

12,398

1.113
928

20
408

55

19

1.021

7,467

3,473

13

5

471

26

9

500

554

1,021

179

1,848
393

1,346

1,264

16

3,217

123

65,272

64.694

18

10

7

2

304

64.376

50.941
428
250

35
973
707
173

11

1
631

140

175

9

.222

1

894
1.043
149
942
430
420

479
368

112
208
060

670
541
257

862
357
228
627
109
340
833
769
492
441
373

437
660
653

849
296

836
114
510
909
587

629

472

540
228
049
258
288

670
983
325
378
382

105
379
065
532
611
659
262
222

124
032
844
414

429
491
104
573

678
934
256
736
302
616
336

644
38

470.932
620.254

234,079
34.336

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

20

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

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

[All figures are estijnates based on sajcples — money ainovmts are in thousands of dollars]

Automotive
dealers

and
service
stations

Major Indus tty--Continued

Wholesale and retail trade--Contin

Retail trade--Continijed

Apparel

and

accessory

stores

Furniture,
home fur-
nishings ,
and equip-
ment stores

Eating and

drinking

places

Miscel-
laneous
retail
stores

Wholesale
and retail
trade not
allocable

Finance, insurance, and real estate

Total

finance ,

insurance ,

and real

estate

Credit

agencies

other than

banks

Security

and

conmodity

brokers ,

dealers ,

exchanges ,

and
services

Holding
and other
investment
companies

(48)

(49)

(50)

(53)

receivable. . . .
for bad debts.

nt obligations:

Number of returns ,
With net income.

Total assets

Cash

Notes and account:

Less : Allowanc

Inventories

Investments in Cover

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans....

Other investments

Depreciable assets

Less: Accumulated depreciation.
Depletable assets

Less: Accumulated depletion....

Land

Intangible assets (amortizable) . . .

Less: Accumulated amortization.
Other assets

Total liabilities

Accounts payable

Mortgages , notes , and bonds payable in

less than one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable in

one year or more

Other liabilities

Capital stock

Paid-in or capital surplus

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

Total receipts

Bus iness receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repa irs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus,

annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net income (less deficit) (64 plus 65

minus 37)

Net Income

Deficit

Income subject to tax

Income tax, total'

Normal tax and surtax

Surcharge

Tax from recomputing prior year in-
vestment credit

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (66
minus 70 plus 75)

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corpora t ion ' s own s tock

57,289
36,581

17,033,072

1,223,546

2,994,635

88,417

7,771,416

31,582

29,473

431,636

112,926

55,767

631,109

4,498,683

1,893,790

4,554

1,852

750,084

20,793

4,954

465,881

17,033,072

1,810,965

5,491,223

1,101,576

491,654

2,028,111
348,744

2,346,669

396,445

33,831

3,153,900
170,046

65,304,353

64,483,145

4,655

1,161

81.272

210,353

2,571

21.340
18,160
5,505

64,839,915

53.440,527
1,078.519
158.286
130,458
674,889
651,833
599.082
8,093

1,778
440,495

2,588
562,033

71,043

40,524

7,114

6.972,653

464,438

463,277
800,518
337,241
657,993
240.150
233,178
4,535

616

223,565
560,919

66,621
8,341

39,131
27,312

6,945,858

699.046

1,486,875

25,539

2,701,233

48,954

7,874

279,046

71,091

7,115

579,062

1,634,303

780,414

75,384

10,465

5,284

156,647

6,945,858

1,529,028

456,466
513,859
246,856

603,568
158,051

1,037,678

384,795

4,713

2,102,646

91,802

14,949,471

14,607,641

2.238

350

29,961

60.526

222

70

3,964

1,493

17 ,443

417

225,146

14,517,453

9,053,469

475,835

50,094

41,447

773,765

274,784

79,277

5,275

97 5
140,955

460
288,831

38,011

16,716

4,763

3,272,796

432,018

431,668
587 ,309
155,641
494 . 384
184,484
179,318
3,509

36
2

248,119
403,771

81,679
2.703

30,122
19,208

6,253,720

466,490

2,225,751

69,489

2,092,064

16,358

6,490
169,099

50,322

8,857

381,395

1,198,510

560,333

1.890

822

123,966

6.019

2,768

139,921

755,368
417,501
246,374

619,990
421,748

993,279
231,912

30.477
1,428,973

87,992

12,044,099
11,557,359

1,551

366

36,539

44.055

309

,297
,448
,334

7,359,824
504 ,640
44,475
73,134
332,842
222,100
115,294
4,292

554
110,413

318
344.942

27,910

13,829

1,556

2,668,277

219,699

219,333
356,948
137,615
279,885
102,193
99,375
1,787

97

117,259
254,888

28,819
3,615

71,398
35,848

7,926,167

747,475

909,978

19,182

373,460

12,051

6,214

297,959

100,200

50,225

639,637

5,876,584

2,321,691

4,857

1,293

435,300

147,825

35,203

651,771

7,926,167

1,000,520

673,371
614,774
623,381

1,847,970
307,752

1,163,074
724,167

29,550
1,016,219

74,611

17,172,287
16,690,863

2.850

933

42,192

93,706

19,262

734

24,775

10,927

5,919

1,644

278,482

7,446.906
722,885
192,623
34,166
834,171
598,014
181,636
3,415

7,119

488,058

993

237,158

34,617

30,128

24,188

6,130,045

206,165

1,434

206,666
559,370
352,704
423,238
159,043
154,007
2,919

876

50,460
403,357

52

12,555

1,005

2,531

112

4,682

29

111
23

804

4,262

2,083

34

10

269
66
21

562

12,555
2,689

1,209
785
627

1,532
418

2,037

557

34

2,813
151

29,897

29,273

79,606
689

29,274

20,257
1,124
123
96
763
501
207

369

2

356

10
,338

69,803
10,834

226

617,799
870,830
253,031
686,354
248,145
241,447
4,383

302
86

371,040
624,225

105,375
14.496

1,714
1,023

1,105,364

47,585

279,605

6,887

213,116

, 1,282

1,261

28,784

10,630

3,410

176,761

414,595

178,632

'l'

35,150
6,058
1,149

73,795

1,105,364
144,255

108,175
59,985
60,774

223,330
35,291

177,187
57 ,646

2,393
245,394

9,066

1,666,294
1,623,825

10.351

8.655

171

.834
658
307

,109,087

29,484

8,586

5,343

43,926

37,637

19,291

714

51
24,945

16,403

5,574

3,977

532

347,377

13,367

13,300
32,486
19,186
30,473
11,575
11,071
213

35
250

963

2,688
21,875

248

1,401,153

126,317

382,238

15,380

1,288

97,567
87,198
31,355

1.510

324,087

260,430

81,019

22,416

1,817

628

20,168

610

207

24,175

1,401,153

18,933

63,272

809,335

6,965

82,871
223,295

45,608
87,378
10,799
55,149
2,456

177,321

92,091

5,288

3,524

54.881

7,682

450

89

1,974
4,206
3,223
123
3,784

48,434
5,293
788
2,318
2,209
5,709
34,548
137

40

4,305

223

1,424

1,335
313

645
53,901

15,691

47

12,214
15,081
2,867
10,192
4,442
4,295

406,235
586

99

7,817
10,688

7,387
589

13

688,018

107,484

319.107

6,837

74,463
66,554
5,602

15,042
559

29

74,269

29,169

11,105

2,103

5

I

1,136

84

16

7,964

688,018

1,089

7,770

606,509

127

9,865
12,809

12,439
18,985
2,737
15,748
64

41,661

4,682

2,628

28,859

653

165
170
138
18
512

35,622

81

2,159

184

1,072

719

1,068

18,421

77

989

1

496

540
145
365

9,289

6,039

3,419
3,592
172
3,400
1,575
1,531
37

1,879
2,053

1,787
259

52,163

31.188

235,487,766

6,959,423

36,338,456

8,099,195

243,655

11,186.721

605,100

3,462,579

488,948

164,807,477

11,814,577

5,100,639

1,394,594

61,281

23,488

1,237,423

76,723

24,010

2,646,051

235.487,766

3,332,093

34,085,522

151,349,897

1,497,751

23,033,412
6,471,770

4,630,885
3,949,321
1,944,936
5,411,681
219,502

19,143,904

4,012,376

723,029

28,416

13,193,755

257,659

3,388

8,111

116,906

88,373

38,968

8,048

664,875

18,329,599

714,929
566,510

61,185

878,630

182,261

362,585

11,280,403

12,545

3,983

336,607

329

283,276

85,958

27,257

100,939

3,432,202

814,305
9,637

795,526
1,215,006

419,480
1,039,450

457,608

424,131
9,156

1,017
22,048

3,349

341,267
760,867

424,200
23,825

4,718
1,880

15,196,105

1,008,153

5,686,123

14,767

37,981

1,292,427

218,127

3,993,893

11,397

2,503

1.918,332

373.172

126,286

1,682

475

42,598

11,427

3,155

742,973

15,196,105

3,742,142

4,986,480

3,104,181

98,577

619.434
624,238

665,312
591,053
45,587
832.204
113,103

3,596,306

961,313

121,941
17,671

286,641

61,669

1,348

10,910

28,525

1,647,953

22,969

4,556

430,810

3,565,767

140,828
368,698
8,141
28,354
149,802
101,497
350,889
2,755

1,913

49,544

439

32,979

45,982
13,039
26,082
2,244,825
30,539

6,355

19,223
326,262
307,039
294,678
137,287
133,952
2.995

222

-117,864
189,390

32,692
19,570

84,006,329

2,356,066

6 , 152 , 181

105,745

23,070

1,870,139
1,033,940
3,720,524

209

3,723

61,264

2,246

557

389

166

975

115

65

819

779

052
709
918
,195
,947
730
546
632
208
704

57,574
3,832

84,006,329
1,770,452

3,365,762

2,991,583

434,876

4,695,541
3,931,154

14,000,091
50,865,388
752,688
2,262,383
1,063,589

5,789,881

600,450

142,809
46,233
1,493,926
224,840
211,745

21,484

910,184

57,005

1,887,498

74,111

119,596

2,607,100

161,341
139,975
12,323
57,717
46,530
118,427
615,710
5,375

5,775
102,301
77,402
28,087

16,877
4,367

42,803
1,172,090

3,182,781

18,516

3,155,064
3,427,932
272,868
428,496
152,862
147,566
3,158

50

1,451

574

3,002.776
3,275,669

3,468,160
205,019

at end ot table. See text tor explanatory statements and for "Descriptl

of the Sample and Limitations ot the

Corporation Returns/1970

21

ACTIVE CORPORATION RETURNS

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

[All figiires are esticates base! cr. sa-xples — ixir.ey amcunts are in thousands of dollars]

Major Indus try --Continued

Finance, insurance, and real
estate- -Continued

Insurance
carriers

Insurance
agents ,

brokers ,

and

service

Real
estate

Total
services

Hotels

and other

lodging

places

Personal
services

Bus iness
services

Automobile
services ,
and mis-
cellaneous
repair
services

Amusement

and

recreation

services

Other
services

Nature of
business

not
a Ilocable

(61)

(62)

(63)

Number of returns , tota 1

With net income

Tota 1 assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments In Government obligations:

Un i ted Sta tes

State and local

Other current assets

Loans Co stockholders

Mortgage and real estate Loans

Other Investments

Depreciable assets

Less : Accumulated depreciation

Deple table assets

Less : Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Ace oun ts pa ya b le

Mortgages, notes, and bonds payable in less

than one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable in one

year or more

Other Liabilities

Capital stock

Paid-in or capital surplus

Retained earnings , appropriated

Retained earnings , unappropriated

Less: Cost of treasury stock

Total receipts

Bus iness receipts

Interest on Government obligations:

United States

Sta te and loca 1

Other interest

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends , foreign corporations

Other receipts

Tota 1 deduc t ions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus,

annuity plans

OCher employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net income (less deficit) (64 plus 65 minus

37)

Net income

Deficit

Income subject to tax

Income tax, total'

Normal tax and surtax

Surcharge

Tax from recomputing prior year invest-
ment credit

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (66
minus 70 p lus 75)

Net Income a f ter tax

Distributions to stockholders:

Cash and property except own stock

Corpora t ion ' s own s tock

4,260

4.760

107

408

8,353
18,467
8,137

127

78,950

149,399

4,678

464

199
20

,359
.379
554

;,474
1,073

,072
,667
1,119
1,188
242

i,167

1,319

448

773

1,401

817

25

276
33

1,044
16

1,000

79,909

43,835

396

30

147

441

1,808

621

IS

2
539

14

241

523

79

21

31,186

4,258

2

3,486
3,885
399
2,964
1.417
1,380
34

1

,071
,471

,041
50

28,675
20.175

5,364,191

913,551

2,006,683

22,997

11,988

70,971

64,879

264,114

61,635

73,502

917,138

554,541

234 ,860

334

59

68,377

48,565

18,505

584,334

412,320

426,867

92,177

447,953
243,176

505,963
364,382

16,571
780,157

84,656

4,551,817
4,321,404

7,535

2,994

58,481

14,083

113

1,268

15,584
3,966

15,418

1,568

109,403

1,167,070

684,326

11,751

47,222

112,685

103,946

61,612

5,276

2,111

63,734

177

47,105

66,628

19,113

3,608

1,827.581

327,872

1,716

326,594
418,359
91,765
316,170
127,193
123,021
3,510

57

199,633
291,398

113.393
9,928

268,185
158,915

87,163,327

3,335,071

8,186,325

192,793

561,986

331,009

253,799

6,175,085

582,821

2,261,069

5,947,248

56,960,116

17,535,616

1,358,612

436 , 180

16,508,565

254,298

72,923

2,684,835

87,163,327

10,292,063
2,573,645

41,735,637
4,142,647

9,294,042
4,955,479

183,277
6,926,339

667,938

18,410,761
8,194,474

36,264

26,418

587,027

5,653.111

204,861

18,641

461,254

2,205,544

75,633

853

946,681

17,372,494

2,333,049

977.610

480,667

86,445

558,006

2,145,541

3,196,990

14,982

281,218
150,525

17,561

2,224,051

128,913

294,633

56,441

24,958

84,834

4,747,813

1,038,267

149

1,011,998

2,216,629

1,204,631

1,748,269

574,043

555,203

8,911

817
3.476

2,469

440 ,424
1,646,113

494,589
35,690

61,875

4,654

10,169

269

2,557

356

403
2.560

563

736

7,396

40,323

15,550

61

14

3,744

828

391

3,745

61,875

5,958

7.415
4.876
2,566

7,136
6.388

145
6,619

760

69,572
66,459

27
18
389
610
HI

231

175

65

46

1,428

68,384

37,733

5,087

796

348

2,626

2,296

1,802

29

696
219

11,341
1,188

1.198
3,384
2.186
2,653
1.062
1,029
23

154
2,341

20,049
9,733

532

758

17

179

27
335

69

196

1,233

9,083

3,111

1

1.273
65

917
482
585

5,095
382

1,303
917
26
932

6,887
6,413

110
13

6,777

3,265
154
181
38
345
401
402

2
516

19

12

1.278

1 10

3

111
381
270
280
117
113
2

445
405
435
767
650
544
233
377

543
890
520
829

149
153
565
972

231

829

652
904
252
560
681
548
797

513
476

3,237
-2,792

105.219
15,551

35,715
19.307

386,540

682,772

16.887

264,966

13,739
20,342
153.173

54,928

19,075

372 , 148

3,146,732

1,625,506

2,071

1.386

225,450

39,857

15,311

301,011

4,023,714

345,419

347,970
320,410
196,287

818,089
181,024

660,498
201,649
22,357
1,036,226
106,215

6,283,947

6,119,126

1,624

1,094

19,077

24,855

2,073

276

19,436
14,704
2,827
289
78,566

3,371,005

442,733

87,785

29,863

266,663

230.447

84.813

3.838

2,016

285,639

340

90.591

27,477

17,684

7,320

1,159,367

176,366

229

175,501

282.142

106,641

220,987

83.949

80.950

2,232

313
26

92,097
198,798

40,767
1.039

93,863

47,413

,704,940
.898,960
108,458
698,137

154,856
287,306
880,435

193

68

3,308

10,333

4.246

38

11

445

205

62

1,204

604
977
007
443
663
373
,525
870
487
189
168

2,292,967

1,884,165

612,359

4,455,323
1,422,019

2,156,724

2,564,226

35,057

2,220,077

277,243

24,892,833

23.883.930

9.378

9,949

149,353

212,954

20,175

3.419

47 ,500
46,477
30,606
15,369
463,723

24,630,745

15,132.068
1,476,994
180,798
144,809
708,239
633,432
513,619
10,097

21,805

1,216,825

5,650

333,967

202,171

95,295

32,705

3,922,271

262,088

12,268

264,407
1,186.529
922,122
975,616
404,573
393,111
8,593

1,166
122

-134,214
788,350

193,069
27,532

35,283
20,604

6,431,932

385,666

938,413

16,850

298,983

6,405

3,003

193,564

39,311

12,736

330,233

5,826,999

2,153,427

3,037

66

267,061

24,058

6,928

279,734

6,431,932

1,627.762
276,810
203,754

1,903,918
429,629

517.757

306.202

6,660

734,936

52.112

.790.826
,521.189

534

848

21,533

71,325

55

739

13.711

54,290

1,494

120

104,988

3,249,129
392,692
131,638
31,892
306,714
231,341
264,604
1,407

1,532
1,050,175

413
54,833

17,253

14,474

11,237

899,525

131,967

73

131,192
256,014
124,822
198,235
67,467
65,137
1,183

504

67,528
192,447

35.889
17,660

11.437,833

796,074

1,174,773

25,326

857,528

67.046

34.468

642,735

85,652

392.146

1,221,870

7,265,834

3,113,929

9,132

926

1,026,307

420,558

272,242

856,133

11,437,833

1,341,683

1,196,152

467,883

3,001.871
662.015

1,488,181

1,197,750

22.806

1.063,000

112,741

9,452,553

8,717,014

4.515

2.247

81,856

125,152

49,695

646

57,635
14,596
11,864
18,863
368,470

9,159,550

4,631,262
380,055
129.517
27,377
376,314
352,960
301,533
7,194

63,034

785,348

591

290,233

45,535

13.992

11,920

1,742,685

293.003

8.194

298,950
616,758
317,808
488,560
207,251
200.691
5,219

317
565

95.272
413,161

91,653
21,496

60,419
35,808

8,913.194

849,538

1,716,897

85,137

258,178

81,606

30,397

355,553

119,964

47,136

930,874

4,666,393

1,299,512

7,010

266

506,200

72,268

19,110

675,205

8,913,194

887,697
717,220
500,899

2,713,831
462 ,899

1,009.376

1,201,094

32,097

633,384

112,834

15,264,759

14,804,776

7,023

1,619

50.332

66,116

26.117

720

34.038
14,071
7,110
4,602
248,235

15,050,240

8,084,838

2,240,398

85,128

75,919

622,873

446.751

236,000

5,035

5,871

321,486

721

125,950

386,547

58,799

15,624

2,338,300

214,519

4,101

217.001
661,522

444,521
489,766
181,757
176.303
3,810

276
136

36,326
480,999

86,455
9.661

4,149
997

241,374

31,274

89,884

683

23,265

5,218
1,888
6,902

6,281

156

13,441

60,919

27,167

24,501
1,626
1,435
5,304

241,374

47,655

54,327
33,917
16,647

19,369
11,746

75,711

6,689

647

-20,321

5,013

250,519

227,725

262

89

4,119

1,221

475
6

260,466
134,292
7,930
1,198
2,742
6,784
5 ,796
3,841

37
5,169

3,481
4,636

193

368

38

83.956

-9,947

-10,036
10,701
20,737
6,709
2,294
2,216
6

-12,330
8,407

Detail may not add to total because of rounding.
^Less than $500 per return.
N<yiE: See text for explanatory statements and for "Description of Che Sample and Limitations of the Data.

22

RETURNS WI TH NET I NCOME

Corporation Returns/1970

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

[All figures are estimates base3 on samples — Eon>y a-nounts are in thousands of dollars]

Total
returns
with net

Income

Major industry

Agriculture

forestry,

and

fishery

Total
mining

Metal
mining

Coal

mining

Crude

petroleuoa

and

natural

gas

Nonmetalllc

minerals

(except

fuels)

mining

Contract
construc-
tion

Manufacturing

Total
manufac-
turing

Food and

kindred

products

(6>

(7)

Number of returns with net Income,
Total assets

Cash

Notes and accounts receivable

Less; Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans...

Other investments

Depreciable assets

Less: Accumulated depreciation.
Deple table assets...,

Less: Accumulated depletion....

Land

Intangible assets (amortizable) . .

Less: Accumulated amortization.
Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in less than

one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable in one year

or more

Other liabilities

ent obligations:

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts.
Interest on Govern:

United States. . .

State and local

Other interest

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property. . .

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising.

Pension, profit sharing, stock boi

annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net Income (63 plus 6(i minus 36)

Income subject to tax

Income tax, total^

Normal tax and surtax

Surcharge

Tax from recomputing prior year investment
credit

Additional tax for tax preferences

Investment credit

Net income after tax (65 minus 67 plus 72) .
Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

1,008.337

2,232.558,400

160,528,165

541,507,804

17,497,811

152,697,552

98,015,392
83,029,577
54,360,462

3,374,215

281,953,660

354,063,421

687,722,105

266,543,949

14,942,841

5,637,227

31,684,988

10,999,939

5,431,340

52,788,606

2,232,558,400

114,859,106

118,911,168

815,260,441

11,831,628

258,082,276
259,171,593

161,447,442

157,233,318

14,548,092

330,368,237

9,154,901

1,453,168,950

1,342,807,228

5,388,249
3,458,021
54,708,820
10,399,216
2,266,676

136,902

4,722,548
3,795,161'
4,928,732
3,402,320
17,155,077

1,367,646,836

'939,139,145
25,790,149
10,361,197
4,806,709
17,420,766
40,754,650
48,641.867
790,729

432,958

41,509,639

5,146,992

15,122,859

10,522,505

6,001,608

622,217

200,582,846

85,522,114

1,646,831
83,710,924
72,372,705
33,251,216
32,125,436
784,420

64,229

237,829

865,950
51,375,658

30,164,591
1,679,308

19,843

7,450,182

438,275

847,719

10,607

841,144

51,066
20,896
187,002

102,332

102,895

747,520

4,028,788

2,008,917

31,180

7,371

1,367,399

18,764

3,705

695,802

7,450,182

424,375

1,068,044
291,435
266,816

1,674,409
586,215

1,424,540
495,156

35,115
1,283,044

96,967

10,053,338
9,554,311

4,227
3,060
45.302
58,207
36,192

2,290

127,058

22,535

13,894

3,893

182,369

9,557,660

7,098,072
231,606
155,918
11,689
175,520
192,188
193,441
2,275

446

314,083

7,531

40,544

26,028

17,469

2,193

1,088,657

495,678

782
493,400
306,748
113,860
109,953
2,749

206
539

1,723
381,763

61,936
844

7,303

17,768,926

978,110

2,611,336

19,854

995,158

172,778
101,307
600,366

48,082

116,710

3,282,561

12,114,753

5,911,840

2,824,940

1,344,835

357,760

445,406

146,951

543,139

17,768,926

1,155,745

962,065

1,327,735

147,380

2,596,906
821,966

1,583,146
2,344,654

101,595
6,981,182

253,448

14,787,586
13,952,738

14,550

5,319

110,239

76,334
173,413

5,241

112,511
33,987
73,588
85,561

144,105

12,404,395

8,047,572

193,214

233,503

19,723

105,918

390,169

233,732

7,240

3,045
818,613
966,591

15,867

87,947

79,659

20,677

1,180,925

2,383,191

21,635
2,399,507
2,171,026
1,049,469
1,006,562

24,731

1,005
16,914

10,734
1,360,772

1,145,656
22,819

301

5,623,751

154,623

401,432

1,149

443,204

36,618

22,559

236,835

12,610

8,945

1,716,648

3,138,788

1,329,306

602,200

215,202

55,396

130,065

21,690

231,175

5,623,751

211,339

166,137
254,091
60,715

645,694
315,102

467,571

1,141,329

14,001

2,429,292

81,520

3,051,180

2,857,275

3,823
1,184

26,664
6,396

16,370

217

15,894
812
39,339
68,637
14,569

2,617,499

1,749,460

12,537

18,449

1,464

7,720

115,384

49,633

1,700

1,597

169,527

212,000

947

26,837

27,585

13,778

208,881

433,681

13,603
446,100
367,628
181,527
172,754
4,319

75

4,119
268,692

239,801

5,752

1,443

3,019,621

244,410

537,592

4,290

88,982

34,986

6,313

89,863

• 9,573

13,131

433,469

2,157,771

934,572

172,057

55,295

103,507

35,772

5,009

91,361

3,019,621

285,982

171,447
207,163
35,356

610,559
124,086

225,607
359,735

67,677
966,635

34,626

3,605.362
3,452,176

1,502

877
20,533
30,221
4,364

1,828

39,662
10,242
15,270
6,743
21,944

3,279,881

2,414,379
44,589
59,549

2,658
35,172
90,510
53,121

1,828

250

164,697

132,001

2,260

17.336

32,854

302

228,375

325,481

5,224
329,828
271,087
125,652
118,327

2,885

322
4,079

3,620
207,796

67,319
9,932

3.491

6,554,215

355,510

1,246,527

8,665

263,390

72,400
67,999
227,194

19,501

80,572

979,982

4,609,385

2,517,061

1,709,421

985,107

96,978

274,848

118,946

180,287

6,554,215

471,880

486,799
751,887
30,471

940,850
256,685

575,817
784,490

13,712
2,324,449

82,825

5,854,544
5,439,164

6,926

2,801

46,700

26,496

145,660

3,143

49,491
19,735
17,221
9,882
87,325

4,391,574

2,603,804

73,083

57,687

8,986

43,570

109,865

95,657

2,041

984

300,852

547,465

8,221

26,320

8,954

5,942

498,143

1,462,970

2,808

1,462,977

1,396,312

682,491

658,543

16,311

473

7,025

2,072

782,558

776,362

2,068

2,571,339

223,567

425,785

5,750

199,582

26,774

4,436

46,474

6,398

14,062

152,462

2,208,809

1,130,901

341,262

89,231

101,679

4,721

1,306

40,316

2,571,339

186,544

137,682
114,594
20,838

399,803
126,093

314,151

59,100

6,205

1,260,806

54,477

2,276,500

2,204,123

2,299

457

16,342

13,221

7,019

53

7,464

3,198

1,756

299

20,267

2,115,441

1,279,929
63,005
97,816

6,615
19,456
74,410
35,321

1,671

214

183,537

75,125

4,439

17,454

10,266

655

245,526

161,059

160,602

133,999

59,799

56,938

1,216

135
1,440

923
101,726

82,076

31,174,038

3,426,569

10,930,916

79,568

3,871,680

246,537

162,992

2,549,767

241,950

177,130

1,724,673

11,628,149

6,366,676

115,034

29,919

918,746

32,702

11,317

1,434,675

31,174,038

2,874,836

3,734,981

700,002

2,990,558

3,568,262

2,462,251
661,907
64,094

7,229,835
321,735

72,093,301

70,647,766

15,725

11,477

145,909

298,278

9,025

2,182

90,079
74,251
15,308
20,804
562,495

69,544,258

58,018,772

2,456,468

385,649

103,785

343,777

1,276,174

440,463

24,514

1,432

1,255,666

12,945

123,990

355,768

223,778

7,853

4,513.204

2,549,043

10,447

2,548,013

1,954,024

780,160

757,589

15,645

2,813
368

4,415
1,772,266

246,144
43,446

120,814

504,069,228

17,606,563

112,864,956

2,103,349

90,410,915

4,081,659
1,543,694
14,497,850

735,736

1,538,433

75,042,306

290,042,951

141,265,290

10,229,679

3,698,932

9,047,510

8,924,468

4,674,600

19,224,259

504,069,226

38,873,558
34,612,838
2,423,634

84,269,634
25,002,649

53,014,751

50,586,956

2,653,335

167,514.619

4,028,078

604,607,671

585,179,650

355,049

132,111

3,281,920

1,889,854

1,482,393

29,343

1,914,335

336,460

1,375,419

2,945,195

5,663,942

566,015,644

406,037,039
6,117,808
6,983,704
1,370,639
5,787,752
19,284,102
9,266,322
393,359

113,931
18,871,443
3,738,685
8,584,396

5,310,336

3,926,738

153,622

72,075,766

36,592,027

1,465,573
37,925,489
35,412,291
16,957,231
16,322,123
417,610

41,270
171,056

451,231
21.419,489

13,878,498
726,904

11,100

42,391,253

1,991,022

7,856,812

137,632

8,789,168

288,879
107,676
930,542

223,385

90,540

6,727,333

23,766,370

11,136,925

39,886

13,237

918,958

97,979

30,696

1,881,195

42,391,253

3,215,115

2,880,754

340,609

7,077,830
1,521,719

4,741,308
3,684,533

359,209
14,466,197

369,066

86,702,841
85,452,344

21,414

9,331

247,097

151,167

73,488

2,450

65,948
66,169
24,499
169,748
419,186

62,851,227

-63,969,038
573,558
694,493
93,923
536,426
2,943,127
817,444
45,507

4,434
1,666,820

9,040
2,168,909

365,648

256,106

15,512

8,671,242

3,851,614

113,631
3,956,114
3,781,512
1,817,911
1,768,811
45,263

2,982
355

31,270
2,169,473

1,061,093
90,543

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

Corporation Returns/1970

23

RETURNS WITH NET INCOME

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

[All fi^ires are estimates based on sa.-nples — raoney amounts are in thousands of dollars]

Number of returns with net income.

L'otal assets

Cash

Notes and accounts receivable

Less; Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other Invea Cmen ts

Depreciable assets

Less: Accumulated depreciation

Deple table assets

Less; Accuimjlated depletion

Land

Intangible assets (amortlzable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in less

than one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable in one

year or more

Other liabilities

Capital stock

Paid-in or capital surplus

Retained earnings, appropriated

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

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other Interest

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends , foreign corporations

Other receipts

Total deductions

Cost of sales and operations...

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes pa id

Interest paid

Contributiona or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus,

annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net income (63 plus 64 minus 36)

Income subject to tax

Income tax, total'

Normal tax and surtax

Surcharge

Tax from recomputing prior year investm
credit

Additional tax for tax preferences

Investment credit

Net income after tax (65 minus 67 plus 72).
Distributions to stockholders:

Cash and property except own stock

Corporat ion ' s own stock

Major industry--Continued

Manu f ac tur ing --Cont inued

Tobacco

manufac-
tures

(11)

61
6,108,768

138.641

467,643

6,431

2,343.444

1,001

1,733

70,437

225

508

1,606,353

1,454,870

412,150

44,383

27,746

6,709

1,301

364,957

770,920

371.158

27

1,190.589
185.548

744,560

340,956

195,056

2,161,302

83,333

7,177,881

7,082,610

248

361

31,024

21,093

7,868

1

1,547

387

11.566

3,952
17,224

6,286,744

4.036,510

17,369

37,962

2,799

63,586

1,020,587

133,654

4,523

928

126,515

1,458

358,377

55,969

41,559

1,467

383,481

891,137

2,508
893,284
880,773
433,052
422,273
10,515

265

3.404
463,636

Textile

lolll
products

(12)

4,445

12,047,391

558,076

3.197.006

38.504

2.905.488

52,149

37.729

233.943

9,907

19,258

1,027,124

7,788,074

4,024,812

341

113

77,977

17.145

6.384

192.987

12.047.391

1.292.401

666,359

58,514

1,581,817
176,073

1,229,995

627,707

24,711

5,089,088
154,102

17,926,476

17.673.975

5.279

1.979

63.570

26.723

10.080

63

25.105
3.818

12.296
7.311

96,277

16,955,374

13,476,955
236,476
144,915
28,400
143,809
383,898
250,328
10,936

1,554

543,167

136

115,213

95,815

49,258

7,738

1,466,776

971,102

3.590
972.713
916,457
435.432
421.764
12.745

687
23

10,036
547,317

227,123

8.037

Apparel
and other
fabricated
textile
products

12,055
8,778,061

605,507

2,754,249

39,862

2,880,193

22,926

8,217

268.178

48,604

7,253

797,612

2,019,583

965,648

577

59,873

15,477

7,142

302,464

8,778,061

1,793,762

953,601
722,723
118,511

858,254
184,941
959,091
551,802
12,762
2,729,773
107,159

19,308,094
19,117,502

1.275

1.034

40.613

11.814

29.950

855

4.724
2,348
6.005
3,429
88,545

18,464,347

14,487,792

467,129

39,766

25,971

188,134

389,690

184,110

13,529

874
165,028

233
135,068

84,786

57,587

1.047

2,223,603

843,747

2,356
845,069
748,985
339,972
330,933

8,167

218

1,440
506 , 537

97,392
14.135

Lumber
and wood
products ,

except
furniture

9.217.123

369,844

1,396.332

23,889

1,473,032

2 1 , 944

25,617

248,436

13,776

7,641

797,337,

6,022,564

2,648,605

1,069,184

41,481

186,099

5,531

2,979

296,740

9,217,123

647,802

656,298

430,472

67,050

1,989,442
465,606

1,251,819

1,050,173

7,395

2,725,509

74,443

10,611,605

10 056.803

2,232

1,508

48,150

18,244

7,549

368,738

21,623

2,344

,361,439

187,683

91,842

16,977

66,764

286,390

151,666

5,096

6,585

388,278

408,366

48,165

42,305

28.664

3,326

979,905

538,154

4,191
540,837
498,554
179,281
170,356

4,468

389
3,829

7,637
369,193

190.317
101.628

Furniture

and

fixtures

4.229

3.244.492

205.731

895.670

18.766

903.607

46.945
24.633
84.651

6,594

3,533

270,775

1,347,621

646,713

3,088

873

56,854

4,087

2,280

59,335

3,244,492

378,590

238,742

257,753

59,256

312,622
45,038

443,354

182,880

13,471

1,346,608

33,822

6,450,819

6,369,150

2,606
1,126
11,607
7,050
1,062

126

3,479

1,792

2,188

705

49,928

,515,684
192.867
27,437
15,412
65.320
152.024
46.094
4.093

297
98,581

138
66,423

43.303

25.694

1.396

813,471

382,585

171
381,630
355,830
162,546
158,426
3,831

163
2

725
219,809

45,154
5,918

Paper and
allied
products

2,615

19.463,566

522,306

2,678,761

70,587

2,734,879

138,910

72,373

504,197

25.115

283.800

2.679,308

15,202,882

6,764,361

867,672

158,389

380,545

29,751

13,295

349,699

19,463,566

1,510,814

940,836

1,579,290

72 , 303

4,091,702
748,264

2,241,691
2,050.537

322.160
6.019,067

113,098

20,159,185
19,439,346

5,010

7,348

125,055

45,879

38,856

633

285,749

4,975

22,270

54 , 904

129,160

18,997,552

13,368,618
165,702
448,659
32,658
209,622
479,082
377,109
12,318

8,956
872,469
126,690
172,573

149,286

104,594

1,003

2,468,213

1,161,633

36,919

1,191,204

1,144,270

502 . 506

484,263

12,584

693
4,891

32.132
720.830

489.481
60.937

Print ing

and

publishing

15.845

16,895,311

1.092.680

3.976,160

338.684

1.803,225

201,414
131,372
751,590

64,123

17,856

2,512.035

8,400,679

3,838,343

91,583

13,637

393,996

128,227

48,878

1,569,913

16,895,311

1,405,514

6,506 667

49,188,770 91,090,933

Chemicals

and allied

products

Petroleum
refining

and
related
industries

(19)

1,479,939

9,228,467

160,392

8,888,675

335,473

126,668

1,266,332

26,

20,

7,712,

35,910,

18,287,

306,

138,

813,

361,

101,

1,399,

49,188,770
4,625,011

971,738 1,780,636

1,513,497 3,158,635

148,016 200,679

2,360,285
1,189,091

1,844.516

1.339,748

59,801

6,309,762

246,657

22,546,849

21,840,362

16,987
12,248
95,361
75,806
62,370

827

60,862
11,369
39,955
14,606
316,096

20,742,066
13,696,827
633,087
120,169
127,909
280,382
562,822
243,940
31,735

8,518
588,106

9,341
200,679

212,701

113,476

7,797

3,904,577

1,804,783

9,207

1,801,742

1,651,490

768,655

748,343

18,596

1,3.0
126

11,150
1,044,237

395,604
18,080

9,276,108
1,591,875

5,341,019

5,823,802

181,896

17,647,167

438,058

55,290,247
53,321,068

25,491
12,724

252,916
71,216

304,381

4,131

251,579

25.888

84.265

453,307

483.281

50.350,440

32,476,424

412,718

767,850

96 , 140

476,895

1,094,627

736,589

65,198

1.710,583

15,195,142

226,420

5,657,617

873,026

95,536

2,331,274

96,758

84.137

19.957.832

63,615.271

31,577,565

6,714,815

2,900,795

3,179,279

7,437,684

4,140,685

2,987,444

91,090,933

7,933,056

2,089,934

3,775,329

52,484

13,662,942
318,732

10,954,103
12,653,878

559,093
32,616.162

524,780

79.214,964
73,776,387

66,986

8,099

650,832

619,563

85,352

11,387

163,277
42,735
967,197
831,214
1,991,935

74,674,380

50,011,525

104,855

1,186,421

238,332

1,232,458

4,269,383

1,210,667

29,744

7,579 18,806

2,388,177 2,874,121

114,228 2,777,080

,247,491 371,594

615,728

295,932

6,152

8,548,712

4,939,807

233,381
5,160,464
4,981,699
2,389,830
2,321,861
53,394

10,104
4,179

83,377
2,854,011

1.943,200
89.616

471.315

212.084

31,745

9,634,250

4,540,584

104,684
4,637,169
3,677,042
1,922,973
1,732,891
43,431

1,619
145,027

94.743
2,808,939

3,148,770
72,861

Rubber and
miscella-
neous
plastics
products

(20)

3,154

10,065,667

431,014

2,453.635

48,731

2,276,971

39,275
36,423
88,868

20,619

639

1,009,606

6,426,506

3,090,238

14,543

5,817

117,114

24,322

12,658

283,576

10,065.667

1.010.726

868,922

917,165

77,391

2,013,348
233,892

635,191
995,438

33,597
3,370,648

90,651

13,985,434
13,690,983

2,374

847

41,828

18,727

24,952

243

29,897

3,774

5,238

89,259

77,312

9,542,551
161,535
181,377
42,401
176,645
390,595
204,809
4,377

1,821
459,721

1,848
173.908

172,714

123,500

1,503

1,726,816

619,313

17,024
635,490
604,185
286,270
276,530
7,597

1,475
555

12,340
361,560

204 , 084
14,288

Leather

and
leather
products

(21)

1.493

2.774.625

162,303

712,493

10,918

712,859

8.120
16.525
50.126

6.199

3.924

560.880

849.602

447.630

3

3

27,460

881

437

122,238

248,762
193j783
16,531

310,371
104.451

452.569

228.773

2.321

987.135

90,684

..550.187

..437.512

280

778

11.641

4.297

2.055

78

38.879
684

16.466
664

36.853

1.265.493
78.678
28,218
8,037"
56,993
104,202
52.843
4.825

2 52
57.139

119
66.136

30.368

20,920

338

485,176

290,450

492
290,164
259,627
116,726
112,458
3,378

308
543

312
173,750

53,099
9,297

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

24

RETURNS WITH NET INCOME

Corporation Returns/1970

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

[All figures are estimates based on samples — money ainoimts are in thousands of dollars]

Stone, clay
and glass
products

Major industry--Cont inued

Manufacturing- -Continued

Primary

metal

industries

Fabricated
metal
products ,
except
machinery
and trans-
portation
equipment

Machinery,
except

Electrical

equipment

and

supplies

Motor
vehicles

and
equipment

Transpor-
tation
equipment ,
except
motor
vehicles

Scientific
instru-
ments ,
photo-
graphic
equipment ,
watches
and clocks

Miscella-
neous man-
ufactured
products ,
and

manufac-
turing not

allocable

Transportation, communica-
tion, electric, gas, and
sanitary services

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

Transpor-
tation

Loans to stockholders

Mortgage and real estate loans....

Other Inves tments

Depreciable assets

Less: Accumulated depreciation.
Deple table assets

Less: Accumulated depletion,...

Land

Intangible assets (amortizable) . . .

Less: Accumulated amortization.
Other assets

Total liabilities

Total receipts

(24)

(25)

(27)

(29)

(30)

(31)

(32)

ber of returns with net income.
Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Accounts payable,,

Mortgages, notes, and bonds payable in

less than one year....

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable In

one year or more,, .,...

Other liabilities

Capl ta 1 stock

Paid-in or capital surplus

Retained earnings, appropriated,,.
Retained earnings, unappropriated.
Less: Cost of treasury stocl<

Business receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

Net short-term capital gair

net long-term capital loss....
Net long-term capital gain reduc

short-terra capital loss

Net gain, noncapital assets....
Dividends, domestic corporation
Dividends, foreign corporations
Other receipts

reduced by
ed by net

Total deductions

Cost of sales and operations..

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes pa id

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, sto

annu ity plans

Other employee benefit plans
Net loss, noncapital assets.
Other deduc tions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net income (63 plus 64 minus 36)

Income subject to .tax

Income tax, total

Normal tax and surtax

Surcharge

Tax from recomputing prior year invest-
ment credit

Additional tax for tax preferences

Investment credit

Net income after tax (65 minus 67 plus 72)
Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

5,347

12,886,771

477,921

2,244,086

59,824

2,059,861

120,547
42,945
233,541

13,852

20,797

1,380,890

11,318,964

5,713,516

269,956

62,439

277,118

13,518

5,905

254,459

12,886,771

941,473

633,061
748,055
94,931

2,243,553
477,193

1,612,831

1,233,362

64,937

5,018,278

180,903

14,159,296

13,775,663

6,322
4,946
51,702
31,246
36,777

161

62,541
11,469
28,216
54,275
95,978

13,303,

9,198,066
212,869
389,719
38,642
126,707
411,783
196,178
9,741

2,348
699,753

52,442
89,703

145,411

106,492

3,627

1,620,400

855,415

36,388
886,857
819,319
378,364
366,106
8,615

945
2,268

10,271
518,764

324,708
17.971

2,498

33,009,735

1,003,223

6,104,251

78,546

4,845,165

186,491

74,502

555,232

11,150

573,325

6.446,747

18,469,558

8,643,619

630,990

348,352

473,020

204,544

38,799

2,540,854

33,009,736

2,499,556

3,590,995

2,199,353

84,580

6,874,748
2,359,685

3,014,577

3,770,132

72,609

8,777,849

234,348

27,469,974

26,653,690

21,187

7,297

228,410

84,891

27,642

445

96,554
14,092
66,187
122,788
146,791

26,204,818

19,590,309
218,426
605,757

59,313
190.532
645,548
715,511

14,227

19,684
986,278
200,679
121,584

300,226

249,958

3,233

2,281,553

1,265,156

31,322
1,289,161

1,150,776

547,428

526,417

14,437

1,358
5,123

25,579
767,332

,753

14,014

1,978,089

,155,325

,684,766

72,490

1,119,356

153,367

97,168

492,444

65,388

57,147

,450,042

,882,277

,188,759

95,704

1,709

382,965

67,356

29,019

566,759

2,223,197

1,382,294

1,767,036

170,696

3,331,932

716,500

2,577,255

1,714,087

53,880

7,303,122

282,110

30,742,071

30,112,042

9,820
4,699
132,562
52,896
37,629

1,567

91,144
46,219
10,250
57,285
165,958

28,862,217

21.459,253
707,455
380,778

57,681
263,832
745,350
383,101

19,835

4,564
780,667

8,667
259,324

283,533

182,626

3,125

3,322,426

1,879,654

37,807

1,912,962

1,806,596

831,996

805,917

21,521

2,669
1,180

11,329
1,092,295

405,649
31,595

13,746

43,003,331

1,586,058

10,670,823

242,617

11,523,730

694,830

48,914

1,033,580

35,326

20,0 70

5,213,570

22,720,729

11,856,324

32,175

6,686

522,772

281,933

144,779

869,227

43,003,331

3,051,401

3,404,402

264,317

6,576,232
1,596,122

6,597,077

3,257,611

365,732

14,877,368

318,414

49,492,132

46,882,128

43,327
13,609
305,697
349,762
465,966

197

101,080

22,924

21,972

514,344

771,126

45,110,410

29,236,639
723.885
517,410
142,788
504,574
1,409,106
754.640
42.885

9.561

2,065,869

10,488

390,717

605,603

415,707

25,162

8,255,356

4,361,722

430,405
4,798,518
4,664,639
2,245,986
2,163,415
57,887

3,417
680

19,209
2,571,741

1,343,403
57,264

5,286

40,553,637

1,367,336

11,157,097

172,127

8,962,199

158,473

44,535

3,107,789

21,697

11,679

4,757,026

16,123,868

7,336,566

1,074

76

370,447

128,840

56,956

1,887,102

40,553,637

5,430,871

4,321,466

3,056,059

119,199

6,633,377
3,048,104

3,292,774

3,953,854

70,191

10,942,956

305,234

47,414,197

46,333,603

11,971

15,969

241,304

114,840

126,726

684

121,824

15,466

27,128

165,068

239,594

45,000,858

31,896,676
375,124
383,273
130,565
475,155
1,225,815
645,094
27,173

5,465

1,456,429

3,606

636,169

449,219

367,365

5,983

6,715,747

2,413,339

105,715
2,503,065
2,390,132
1,144,427
1,110,126
29,427

3,130
1,466

25,622
1,384,260

1,678

42,266,405

973,553

18,561,847

202,343

6,655,663

338,649

, 143,176

626,261

5,504

14,317

3,896,001

19,725,901

10,691,022

11,026

5,764

290,542

16,380

4,205

2,108,919

42,266,405

4,550,752

8,748,064

2,266,729

268,834

5,797,534

1,325,070

1,681,540

3,068,398

153,249

14,488,170

81,935

45,144,735

44,265,792

89,979
6,631
193,277
95,374
31,005

1,666

33,603
4,390

18,466
289,436
115,116

43,056,519

33,059,111

131,900

466,282

105,063

261,321

1,662,173

1,024,226

20,142

6,666

1,176,240

3,459

386,872

608,807

976,906

30,358

3,136,793

2,066,216

208,831
2,290,416
2,251,269
1,096,671
1,068,651
26,092

3.849
11

39.631
1,231,376

1,406

22,922,452

1,011,614

4.585.054

63,522

5,677,440

65.624

68,618

1,120,925

19,376

99,432

3,465,324

10,021,528

4,248,735

26,001

1,062

263,972

13.559

4,033

600.937

22,922,452
2,945,957

1,777,257

2,947,903

19,940

5,649,506
1,145,990

1,610,351

1,936,137

60,276

4,776,473

147,338

24,963,015

24,229,370

6,577

2,475

378,940

62,420

44,555

121

66,462

17,772

3,922

16,470

153,931

23,998,394

18,494,291

120,725

245,507

52,958

229,763

612,489

634,151

8,434

2,561

863,660

8,866

67,193

333,157

186,384

674

2,095,561

964,621

9,754
991,900
961,006
465,033
445,972
13,962

4,524
579

22,101
548.968

970,696 1,407,996 310,480

65.022 3,993 17,342

2,592

9,845,114

293,577

2,045,725

37,806

2,108,383

273,611
316,253
345,615

13,278

3,038

950,754

5,476,418

2,360,128

615

94

134,179

36,571

14,330

259,455

9,645,114

673,910

570,058
876,986
47,530

1,196,682
369,462

1,121,895
1,397,631

15,102
3,634,056

60.398

11,371,869
11,031,976

12,600
17,852
49,476
11,045
53,389

2,043

27,499
16,851
1,413
80,349
67,396

10,004,945

6,416,088
136,717
156,040
24,216
125,395
262,409
107,254
12,378

1,480

387,157

550

266,464

159,669

65,720

1,306

1,661,900

1,366,944

72,923

1,422,015

1,400,442

677,051

659,265

16,624

663
34

5,741
750,705

347,228 I
3,228

6,667

7,337.733

470.310

2.018.937

53.256

1,869,958

60,005
23,081
151,889

6,486

198,556

623,200

2,499,367

1,166,205

9,232

212

92,617

32,582

7,910

326,898

7,337,733

751,967

771,037
857,397
142,036

1,040,960
199,493

667,235

725,317

25,887

2,227,929

71,545

9,905,780

9,637,344

3,064

1,230

80,858

15,801

10,741

1,189

13,644

3,715

3,576

7,793

126,605

9,383,929

6,477,750

259,050

69,629

30,452

113.419

233,002

196,914

6,663

796

205,248

1,251

199,834

64,573

44,206

1,130

1,479,810

521,851

4,074
524,695
467,688
213,121
207,343

4,656

294
156

3,182
314,756

85,310
16,383

38,204

230,440,154

3,924,553

10,743,620

135,584

5,883,768

2,005,166

73,699

5,839,784

92,632

66,190

16,198,756

240,636,797

61.680,036

273,936

88,148

1,736,013

401,215

121,308

4,369,103

230,440,154

6,390,589

9,455,021

12,669,707

505,839

91,045,216
8,840,343

44,597,596

16,265,423

1,069,578

39,753,54V

392,699

105,024,472

102,426,487

71,276

27,730

586,263

711,986

69,511

13,082

190,254
105,514
175,166
35,027
612,156

95,542,767

58,251,721

986,691

119,658

315,509

1,647,302

7,143,890

5,795,858

70,826

209,790

10,449,785

137,374

343,598

1,778,760

774,623

21,367

7,496,015

9,481,705

17,620
9,471,595
9,043,604
4,364,238
4,233,861
107,207

8,371

13,533

292,594

5,399,951

5,394,327
117.148

29,485

45,189,179

1,906,199

4,388,934

53,186

1,039,122

627,180

45,709

1,395,710

57,147

32,855

7,329,444

39,674,291

13,706,463

103,097

18,116

567,968

120,065

32,570

1,691,793

45,189,179

2,769,109

2,375,913

2,596,926

290,127

12,684,423
2,168,680

6,315,316

2,427,172

183,774

13,401,520

223,781

'34,631,713

33,141,188

35,B29

9,716

226,963

504,484

23,335

1,357

137,442
62,874
73,619
18,736

376,170

33,087,764

21,716,345

679,124

39,373

49,186

1,087,751

1,623,261

1,018,670

14,482

201,867

2,347,616

38,456

107,249

269,677

198,479

7,029

3,689,197

1,543,949

9,702

1,543,935

1,277,366

565,048

535,876

12,730

3,409
12,071

54,092
1,032,979

634,586
30,663

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

Corporation Returns/1970

RETURNS WITH NET INCOME

25

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

[All figures are estimates based on samples — aioney amounts are in thousands of dollars]

Major Indus try- -Continued

Transportation, com-
munication , electric ,
gas , and sanitary
services --Continued

Communi-
cation

Electric ,
gas , and
sanitary
services

Wholesale and retail trade

Total

wholesale

and retail

trade

Wholesale trade

Total

wholesale

trade

Groceries

and

related

products

Machinery,

equipment ,
and

Miscel-
laneous
wholesale

Retail trade

Total

retail

trade

Building
materials ,
hardware ,
and farm
equipment

rchandise
s tores

(34)

(37)

(41)

Number of returns with net income.
Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inven tor ies

Investments in Government obligations:

United States

Sta te and loca I

Other current assets

Loans to stockholders

Mortgage and real estate loans....

Other Investments

Depreciable assets

Less: Accumulated depreciation.
Oepletable assets

Less: Accumulated depletion....

Und

Intangible assets (amortlzable) . . .

Less: Accumulated amortization.
Other assets

Total liabilities.

Accounts payable

Mortgages, notes, and bonds payable In

less than one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable in

one year or more

Other liabilities

Capital stock

Paid-in or capital surplus..

Retained earnings, appropriated

Retained earnings, unappropriated

Less: Cost of treasury stock

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interes t

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Tota 1 deduct ions

Cost of sales and operations

Compensation of officers

Repa irs

Bad debts

Rent paid on business property

Taxes pa id

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Adver t is ing

Pension, profit sharing, stock bonus,

annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable Income from related

foreign corporations

Net income (63 plus 64 minus 36)

Income subject to tax

Income tax , total

Normal tax and surtax

Surcharge

Tax from recomputing prior year invest-
ment credit

Additional tax for tax preferences

Investment credit

Net income after tax (65 minus 67 plus

72)

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

4,598

73,444,775

654,787

2,264,318

30,730

2,180,260

1,154,115

14,977

3,416,340

24,348

7,168

5,727,652

73,662,076

17,059,517

3,785

1.469

247,075

255.508

77 ,420

1,001.502

73,444,775

927,919

2,004,679

6,252,056

177.109

26,754,723
1,421,015

14,393,756

8,639,145

263,368

12,650,907

39,902

33,156,889

32.569,533

18,375
15,047
182,963
109.838
38,681

10,523

26,110
9,553
73,592
13,125
89,549

28,825,614

16,955,766
135,375
31,074
189,571
385,660
2,343.003
1,695,439
24,285

2,322

3,601,320

37

127,679

1,091,892

426.547

2.583

1.813.061

4,331,275

6,090
4,322,318
4,226,026
2.067,101
2,012,941
50.156

3.822
5

95,074

2,350,291

1,929,276
25,665

4,121

111,806,200

1,363,567

4,090,368

51,668

2,664,386

223,871

13,013

1,027,734

11,137

26,167

3.141.660

127.500.430

30.914.058

167.054

68.563

900.970

25.642

11.318

1.695.808

111.806.200

2.693,561

4,874,429

4,040,725

38,603

51,606,070
5,250,648

23,888,524

5,219,106

622,436

13,701,114

129,016

37,235,870

36.715,766

17,072

2,967

176,337

97,664

7,495

1,202

26,702
13,087
27,975
3.166
146.437

19.579.610
172.192
49.211
76.750
173.891
3.177.626
3,081,749
32,059

5,601

4,500,849

98.881

108,670

417,191

149,597

11,755

1,993,757

3,606,481

1,828
3,605,342
3.540.212
1.732,089
1,685,044
44,321

1,140
1,457

143,428

830,465
60,820

339,987

157,524,280

11,780,983

45,753.413

1.193.323

48.140.447

547.194

486.383

3.668.658

787 .443

299.625

12.305.884

47.741.292

21.496.037

276.503

69.276

4,055.938

420.168

126,337

4.145.322

157.524,280

32.191.582

20,094,198
10,394.653
3,088.185

17,825,376
5,420,505

18,028,248

7.538.270

565,431

43.890,344
1,512.512

441,713,577

432,294,326

42,977

27,304

1,027,476

1,154,977

57,655

9,722

277.466
96.271
139.347
153,516
6,432,540

429,352,337

331.888.858
7.710.381
1,385.916

948,233
5.970,863
6.287,387
3,253,001

127,695

17,807

3,891,348

120,545

4,221,774

1 , 142 , 120

562.867

25,035

61,798,507

12,361,240

61,475
12,395.411
10.634.310
4,482,804
4,368,524
93,063

4,693
2,064

1,963,735
184,113

118,414

70,732,869

5,508,606

24,063,701

422,529

20,847.660

243.182

142.170

1.645.928

346.277

112,322

6,367,072

16.331.750

7.431.753

176.011

43.196

1.181.765

215.019

66.815

1.515.699

70.732.869

16,852.247

10,573,434
4,082,656
1,419.655

6.468.700
1.284.371

8.170,882
3,590,172

316,833
18,731,820

757.901

208.944.501
205.670.776

21.317

14.707

485,392

321,974

34,929

2,812

121,470

44.870

70.957

106.613

.048.684

203.465,435

170,703,835

3,632,529

484,623

393,496

1,287,097

2,535,904

1.310.659

53.937

8,205

1,329,150

111,539

889,096

523,967

188,347

10,743

20,002.308

5.479.066

23.983
5,488.342
4,734.350
2,017,588
1,965,721

43.678

1.833
1.592

704,061
85,616

12,452

7,867,802

598,876

2,339,323

45,716

2,197,029

17,296

17,510

191,073

110,606

25.811

655,562

2,447,650

1,132,258

A

124.431

21.667

9.731

308.673

7 .867 .802

1,902.089

902,002
517.945
225,844

771.498
253.305

909.528
436.614

16,645
2.006.833

74,501

.1,766,933
il, 275, 591

1,986

1,413

41,364

36,623

3,041

388

17,833
6,897

13,884

6,185

361,728

41,149,610

36,180,480

422,530

95,350

52,393

212,564

269.799

140.191

5.929

1.996

221,084

39

139.871

74,343

37,576

1,552

,293,913

617,323

3,604
619,514
520,509
220,217
215,176

3,975

489

132,816
5,094

18.278

8.693.689

610.335

2,887,653

59,679

3,121,543

38,172
12,115
178,284

26,604

14,767

492. U9

1.786,023

787,280

17,671

5.749

140.084

21.429

5.959

205.557

8,693.689

1,667,099

1,440,649
546,828
213.947

734.253
148.746

1,051.523
385.747
41.233

2,582.917
119.253

18.436.091

17,956.463

3.829

2,807

78,202

72,574

16.540

912

15.522

13.142

3,920

289

271,891

17,722,279

13,474,937
552,694
44,737
60,501
141,649
212,583
176,413
6,460

414

182,113

5,864

90.774

72.615

22.040

1.576

2.676.909

713,812

64
711,069
630,277
263,612
255,921
6,554

438
57

1,021

448 ,478

64 ,990
2,508

87,684

54,171,378

4,299,395

18,836,725

317,134

15,529,088

187,714

112,545

1,276,571

209.067

71.744

5.219.391

12.098,077

5.512.215

158.340

37.447

917.250

171.923

51,125

1.001,469

54,171,378

13.283,059

8.230.783

3.017.883

979.864

4,962,949
882.320

6,209,831

2.767,811

258,955

14,142,070

564,147

148,741,477

146,438.722

15,502

10,487

365,826

212,777

15,348

1,512

88,115
24,831
53,153
100,139
1.415.065

144.593,546

121.048.418

2.657,305

344,536

280,602

932,884

2,053.522

994.055

41.548

5.795
925.953
105,636
658,451

377,009

128,731

7,615

14,031,486

4,147,931

20.315
4,157.759
3,583,564
1.533.759
1.494.624

33.149

906
1.455

506.255
78.014

220.550

85.829.554

6,236,373

21,432,866

764,510

27,127,917

302,779

342,952

2,000,417

431,917

186,651

5,765.981

31.041.303

13,902.322

100.492

26.080

2.845.090

203,309

58,785

2.563,204

85.829.554

15.235.249

9.437.940
6.259.731
1.614.912

11.167,961
4,103,414

9.704,720
3.918,630

247,505
24,890,501

751,009

231,394,495
225.284.546

21.513

12.530

532.793

825.559

22,559

6,910

148,894
50,785
68,161
46,903
4,373,342

224,544,874

160,286.667

4.054,454

894.035

550.266

4.646.770

3.725.287

1.926,244

73,044

9,553
2,540,718

9,006
3.320.126

612.783

370,929

13,959

41.511.033

6,849,621

37,492
6.874.5f3
5,869.487
2.453.642
2.391.732

49,172

2,826
222

1,252,873

98.497

19,282

6,027,194

444,566

1,582.926

40.531

2,433.910

23.983

966

115.068

38.163

24.978

325,576

1.544.531

787,365

26,521

13,584

201.636

6.391

2,153

101,612

6,027,194

1,110,381

812,588
325,960
182,868

537,383
123,528

1,041,218
160.626

14.487
1.790.331

72.176

12.418.879
12.143.088

2,349

154

41,527

34,606

577

470

22,618

6,045

4,198

21

163,226

11,999.917

9.015.070
402 .502
43 .404
56,462
118,179
198,234
93,750
3,684

319
130,476

455
108,101

32.241

16,562

741

1.779.737

418.962

418,808
322.079
117.016
113.924
2,122

164
60

343

302,135

62,708
5.073

13,262

31,235.566

1.319.343

11,072,563

482,515

8,114,141

106,816
271,157
404,527

44,970

20,661

2,167,802

10,804.223

4,505.455

31,901

121

1.075.244

30.371

9.438

769.376

31.235.566

6.047,102

2,428,242

2,336,000

134,689

5,169,972
2.429.805

2.386.498
1.262.428

108.647
9.087,107

154,924

53,788,292
50,574,385

6,857

2,836

255,326

281.228

1.098

153

38.980

6.083

18,274

41 ,464

2.561.608

51.583,492

31.277.441

301,876

221,870

224,234

1,269,472

1,237,923

934,898

30,594

1,884

739,509

1,563

1.286.097

229.356

85,176

1,546

13,740,053

2,204,800

34,902

2.236.866

2.062.818

972.860

949.867

21.581

580
76

20.636

1,284,642

621,663
22.905

16,368

10,876.448

1.018,838

781,733

9,368

3,383,954

42,909

19,553

342,614

35,940

18.229

947.338

6,484.526

3,035,621

13,160

5,722

402,751

19,178

7,513

423,949

10,876,448

2,233,383

407 ,460
909.388
106.428

1.409.186
361,547

1,113,040

1,159,499

15,910

3,264,432

103,825

57,803,785

57,324,230

2,463

2,209

46,584

138,623

285

533

17,666
7,744
7,129
2,378
253,941

56,758.765

45,106,210
340,419
212,820
24,956
825,537
616,612
133,557
11,059

668

555,115

1,817

584,643

130,036

162,875

2,896

8,049.545

1,045,020

1,123

1,043,934

942.736

430.236

420.616

8,336

586

6,556
620.254

230.551
34,258

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

26

RETURNS WITH NET 1 NCOME

Corporation Returns/1970

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

[All figures are estimates based on samples — nioney amounts are in thousands of dollars]

Number of returns with net income

Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

other investments

Depreciable assets

Less: Accumulated depreciation

Deple table assets

Less: Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in

less than one year

Other current liabilities

Loans from stockholders ,

Mortgages, notes, and bonds payable in

one year or more

Other liabilities

Capital stock

Paid-in or capital surplus

Retained earnings, appropriated

Retained earnings, unappropriated

Less: Cost of treasury stock

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad deb ts

Rent paid on business property

Taxes paid

Interest paid

Contributions or' gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus,

annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions,...
Constructive taxable income from related

foreign corporations

Net income (63 plus 64 minus 36)

Income subject to tax

Income tax, total'

Normal tax and surtax

Surcharge

Tax from recomputing prior year invest
ment credit

Additional tax for tax preferences....

Investment credit

Net income after tax (65 minus 67

plus 72)

Distributions to stockholders:

Cash and property except own stock....

Corporation's own s took

Major industry--Continued

Wholesale and retail trade--Continued

Retail trade — Continued

Automotive

dealers and

service

stations

(44)

12,558,844

1,013,775

2,260,330

58,270

5,678,941

28,011

29,334

307,711

73,669

44,818

488,778

3,239,392

1,402,943

3,409

1,174

533,493

16,314

3,392

306,648

12,558,844

3,787,642
868,345
284,231

1,293,164
231,916

1,550,994
259,633
27,495

3,059,843
136,430

49,441,401

48,825,106

2,512

1,158

64,210

153,377

2,498

2,871

15,952

13,691

4,505

4

355,517

48,639,725

40,253
847,
120,
85,
489,
485,
396

326
1

418

1
5,110

800,518
657,993
240,037
233,178
4,535

503

438

560,919

63,143
6,772

Apparel

and
accessory
stores

27,312

5,593,199

615,287

1,237,657

20,874

2,081,370

47,484

6,370

231,821

56,088

5,307

526,240

1,198,702

581,231

60,104

7,029

3,792

125,637

5,593,199

1,117,295

323,379
437,957
135,770

397,120
125,216

755,932

284,670

3,650

2,081,673

69,463

12,318,830

12,046,502

2,101

281

27,029

42,694

163

70

3,793

1,092

17,254

417

177,434

11,731,240

7,417,654
392,434
38,399
32,045
601,957
222,062
55,247
5,270

633
102,528

275
228,356

35,044

12,865

1,111

2,585,360

587,590

587,309
494,384
184,473
179,318
3,509

25

935

403,771

80,412
2,238

Furniture,
home fur-
nishings,
and equip-
ment stores

19,208

4,727,716

393,884

1,779,874

53,671

1,572,964

16,101

6,294

130,856

31,066

8,232

233,210

871,549

404,801

1,109

746

93,764

3,169

1,398

96,260

4,727,716

845,991

478,327
326,069
158,597

357,717
352,186

704,502

120,205

29,391

1,402,818

48,087

9,270,417

8,867,670

1,535

366

24,769

36,659

276

3,429
2,086
1,843

331,369

8,913,103

5,600,184
387,340
33,319
55,163
239,038
167,673
69,173
4,239

325

81,770

92

253,226

26,015

11,212

699

1,983,635

357,314

156,948
279,885
102,179
99,375
1,787

27,372
3,179

Eating and

drinking

places

(47)

35,848

4,936,553

571,709

645,420

5,046

242,493

10,654

5,415

158,504

63,217

46,163

449,167

3,548,008

1,500,129

388

263,180
93,343
20,872

364,939

4,936,553
544,373

347,824
409,901

233,508

1,004,374
149,529

628,017
326,185

15,060
1,333,158

55,376

11,887,147
11,535,829

1,659

740

27,784

63,436

16,686

699

18,419
7,731
5,424
1,644
207,096

,057,815

485,404

128,167

10,177

527,886

401,178

99,316

3,311

3,567

317,315

648

163,355

30,367

17,061

3,770

,079,134

558,676

1,434
559,370
421,238
158,850
154,007

2,919

700
5

2,837

403,357

67,118
10,547

Miscel-
laneous
retail
stores

(48)

52,689

9,874,034

858,971

2,072,363

94,235

3,670,144

26,821

3,863

309,316

88,804

18,263

627,870

3,350,372

1,684,777

24,004

4,733

214,918

27,514

10,227

374,783

9,874,034

2,004,713

852,478
646,111

378,821

999,045
329,687

1,524,519

345,384

32,865

2,871,139
110,728

24,465,744

23,967,736

2,037

4,786

45,564

74,936

976

1,701

28,037

6,311

9,534

975

323,151

23,590,161

16,559,138
897,031
95,963
61,366
575,686
395,735
143,722
7,219

864

287,109

2,466

278,237

65,697

35,127

1,362

4,183,439

875,583

33
870,830
686,354
247,991
241,447
4,383

185

49

1,386

624,225

99,906
13,525

Wholesale
and retail
trade not
allocable

1,023

961,857

36,004

256,846

6,284

164,870

1,233

1,261

22,313

9,249

652

172,831

368,239

161,962

29,083

1,840

737

66,419

961,857

104,086

82,824
52,266
53,618

188,715
32,720

152,646

29,468

1,093

268,023

3,602

1,374,581

1,339,004

9,291

7,444

167

7,102

616

229

1-)

10,514

898,356
23,398
7,258
4,471
36,996
26,196
16,098
714

49
21,480

12,552

5,370

3,591

333

285,166

32,553

32,486
30,473
11,574
11,071
213

34
250

963
21,875
6,801

248,586
1,244,484,356

Finance, insurance, and real estate

Total

finance ,

insurance ,

and real

estate

(50)

118,924

350,530

13,803

861

90,650
80,270
25,367

984

279,085

239,920

55,263

16,894

1,145,

386

12,086

381

135

20,233

1,244,484

14,538

41,601

748,356

3,666

48,113
212,649

36,148
76,256

9.941
55,155

1,943

154,285
80,155

4,863

3,235

49,233

5,827

344

71

1,817
2,999

3,077

116

2,542

42,899

4,392

550

1,874

1,721

4,555

28,462

135

20

3,237

156

1,151

1,250
269
371

44,963
18,271

45
15,081
10,190
4,439
4,294
99

10,688

6,953
516

13,559

647,687,860

103,408,173

302,414,887

6,542,533

1,040

70,225,774

62,305,007

5,095,551

26,570

67,085,218

26,462,764

10,335,542

1,975,550

5,948

1,652

1.063,165

81,556

16,281

7,712,681

647,687,860

1,031,861

7,500,757

570,818,852

120,385

9,310,638
11,842,345

11,609,086

17,956,380

2,625,336

14,934,578

62,358

38,881,676

4,421,963

3,573,568

2,449,239

26,946,418

615,290

3,983

17,596

156,234
160,214
123,916
17,986
395,269

32,848,919

72,112

2,020,284

170,570

946,938

665,615

1,001,994

16,911,829

77,616

6,503

939,761

1,810

454,873

517,122

135,962

282,100

8,643,830

6,032,757

8,487
3,592,005
3,400,47/
1,574,996
1,531,028
37,159

1.161
4,565
36,231

2,053,240

1.709,974
243,852

agencies

other than

banks

31,188

187,800,756

6,048,532

29,570,894

7,049,480

231,588

9,783,848

562,679

2,673,949

400,408

130,620,957

9,182,160

4,076,095

1,164,788

40,629

19,505

789,521

61,376

20,217

2,012,110

187.800,756

2,859,554

20,556,947

132,633,239

1,215,878

12,186,297
5,441,797

3,028,457
2,849,984
1,516,428
5,686,870
174,695

15,714,105

3,597,131

620,911

25,752

10,490,996

220,992

3,068

5,971

103,985

80,432

36,808

8,048

520,011

648,624
475,237
49,625
729,636
144,714
302,009
8,744,259
12,032

1,834

294,912

297

241,328

76,735

23,322

47,297

2,690,892

1,231,352

9,406

1,215,006

1,039,450

457,488

424,131

9,156

939
22,006

3,349

360,631
18,846

Security

and

commodity

brokers,

dealers,

exchanges

and
services

(53)

11,484,439

702,725

3,857,401

3,544

36,469

1,074,914

173,534

3,439,162

6,910

1,939

1,559,666

213,471

67,769

16,530

2,743

989

471,277

11,484,439

2,278,064

4,290,230

2,609,516

27,230

283,979
549,102

370,695
274,328

38,338
838,780

75,823

2,286,662
669,402

108,422

13,002

195,625

5,574

5,179

20,115

1,100,814

19,241

2,029

147,259

1.953,405

127,540

223,247

4,894

7,582

83,559

67,478

243,805

2,724

362

24,160

18

20,731

39,520

7,232

1,689

1,098,864

333,257

6,007
326,262
294,678
137,072
133,952

2,995

200
189,390

44,152

2,027

Holding
and other
investment
companies

(54)

19,570

74,564,843

1,948,996

4,980,392

60,271

8,592

1,735,420

917,974

3,230,606

110,636

2,802,771

56,691,838

1,596,855

427,091

287,026

139,550

535,869

61,482

36,830

320,128

74,564,843

1,510,230

2,274,830

2,412,678

183,983

2,774,256
3,477,756

11,883,915
47,311,713

725,680
2,897,539

887,737

5,150,079
437,473

123,160
41,153
1,280,259
174,804
148,848

19,548

888,812

46,155

1,845,139

70,896

73,832

1,698,741

101,976

95,083

8,500

19,166

32,065

91,812

395,208

5,097

1,540
74,607
61,458
23,754

14,466

2,748

7,334

763,927

3,451,338

17,747

3,427,932

428,496

152,837

147,551

3,158

49
1,442

574

3,275,669

3,361,315
194,481

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

Corporation Returns/1970

27

RETURNS WITH NET INCOME

Table 3. --BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR I NDUSTRY-- Continued

[All figures are estimates based on samples — money amounts are in thousands of dollars]

Major lndustry--Contlnued

Finance, insurance, and real
estate --Continued

Insurance
carriers

Insurance
agents ,
brokers ,

Total
services

Hotels
and other

Lodging
places

Personal
services

Business
services

Automobile
services ,
and mis -

ceL laneous
repair
services

recreation
services

Other

services

Nature of

business

not

a llocable

(60)

(62)

Number of returns with net income.
Tota 1 assets

Casb

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans....

Other Investments

Depreciable assets

Less: Accumulated depreciation.
Deple table assets

Less: Accumulated depletion....

Land

Intangible assets (amorcizable) . . .

Less: Accumulated amortization.
Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in less

than one year

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds payable in one

year or more

Other liabilities

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interes t

Rents

Royalties

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

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations...

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes pa Id

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus,

annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related

foreign corporations

Net income (63 plus 64 minus 36)

Income subject to tax

Income tax , tota 1 '

Normal tax and surtax

Surcharge

Tax from recomputing prior year invest-
ment credit

Additional tax for tax preferences

Investment credit

Net income after tax (65 minus 67 plus 72).
Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

3,299
268,144,592

3,5»6
3,080

7,516
16,047
7,402

40

77,150

141,591

3,748

299

155

16

5

8,009

268,144

3,015

1.477

38.034

70

1,594
188,913

3,241

5,395

4,918

21,697

214

76,039

62,193

402

678

9,904

773

238
18

972
15

811

71,476

39,599
319

21

111

377

1,612

442

18

1

448

20
27,725

2,962
1,417
1,379

2
2,471

973
23

20,175

4,237.788

796,445

1,696,009

19,060

554

63,529

55,194

208,881

46,925

29,393

641,986

440,191

191,014

334

59

44,582

31,110

12,956

405,744

4,237,788

1,846,375

284,502

307,133

53,933

274,445
159,798

335,253

194,467

8,519

840,936

67,573

3,644,953

3,462,671

6,748

2,529

44,271

12,310

73

856

14,119
3,264

14,134
1,568

82,410

923.074

563,451

9,602

26,617

86.806

86,746

38,459

5,149

1,119

50,120

126

29,736

63,976

16,829

826

1.323,145

419,172

1,716
418,359
316,170
127,193
123,021

3,510

57

232
291,398

110,167
4,200

158.915

50,564,078

2,483,632

4,929,616

56,856

357,797

250,043

208,569

3,316,869

352

1,395

3,791

34,852

12,769

811

226

9,480

127

43

1,301

50,564,078

1,996,790

5,216,805
1,540,337
1,994,472

21,689,499
2,264,739

5,680,145
2,273,873

109,500
8,259,433

461,515

12,569,144
5,374,264

28,653
24,856

372,183
4,024,674

165,214

14,715

395,061

1,590,344

66,208

794

512,178

10,327.808

1,427.016

695,579

286,612

33,603

331,721

1.393,381

1,686,443

14,510

7,727

1,406,026

78,171

175,822

45,246

16,433

11,500

2.718.018

2,241.336

149

2.216,629

1,748,269

572,985

555,203

8,911

656

2,579

2,469
1,646.113

394.650
29,028

150,525

39,549,315

3,440.070

7.168,234

151,300

1,681,979

255,174

368,098

1,647,815

,818
,006
,782
,025
,966
.648
748
948
705
563
590

379

567

4.834

25.847

10.912

45

11

2.103

375

211

2,121

39,549.315

3,830.364

3.963,419
3.632.399
1,031.725

9,560,066
2.276.875

4.152.055

3.064.123

96.632

8.544.546

602,889

50,450,385

48,249,656

20,515

15,835

274,085

382,044

93,949

3,441

193,654
124,789
58,438
41 , 384
992,595

47.073,372

26,804,429

3.696,219

545,595

161,212

1,664.114

1,622,673

994,560

29,428

65,743

2,668,974

6,766

639,883

571,120

146,907

20,435

7.435,314

3,377,013

23,691
3,384,869
2,653,724
1,061,489
1,029.740

23.834

2,107
1,118

18,192
2,341,572

518.300
67.816

9.733

6.285.033

324.674

524.510

12.113

85,944

25,960
23,597
190,925

52,999

104,377

828,397

5,225,866

1,960,294

549

380

648,963

28,107

6.287

199.239

6,285,033

299,678

440,331
287,873
200,321

2,660,883
249,178

706.664
616.571

14,185
879,979

70,630

4,411,071
4.085,663

3.053

1.900

40.415

76.518

12.645

1.079

49.987
24,078
9,439
7,103
99,191

,946,966
107,641
114,741
22,756
216,203
249,414
201,919
2,271

1,178

303,842

356

80,008

9,531
7,739

4,418
762,113

379,975

3,829
381,904
280,560
117,324
113,548

2,797

322
310

3.237
267.817

88.679
15.319

19,307

2,833,760

305,065
505.733

11.847
206.638

5.285
11,838
106.045

34.512

8,201

262,427

2,180,550

1,159,920

2,012

1,376

160,702

24,631

11,180

204 ,444

2,833,760

225,446

210,379

257,398

87,910

498,833
104.181

413.779
113.824

18.227
995.275

91.492

4,570.237
4,460,095

1,068

764

13,483

15,468

1,458

69

17,220

10,658

2,125

281

47,548

4,287.560

2,402,590

306,121

62,227

18,840

162,064

162,767

52,859

3,761

1,582

193,143

242

59,881

25,054

13,608

2,146

820.675

282.677

229

282.142

220,987

83,889

80,950

2,232

253
26

545
198,798

39,792

471

47,413

13,195,195

1,270,538

3,556.741

62,920

477,493

106,962
273,537
588,286

112,807

38,553

2,323,429

6,722,058

3,100,450

29,498

9,140

236,680

62,903

17,575

585.795

13.195.195

1.821.640

1.228.043

1.509,808

280,764

2,154,712
883,365

1,193,204

1,093,575

24,184

3,218,764

212,864

18,643,969

17,960,644

6,821

9,268

107,807

112,178

12.748

1,185

35.788
34.153
28.469
12,095
322.813

17.456.130

11.306. 551

1,042,039

126,194

55,325

415,170

473,078

265,243

9,914

3.653
769.025

5,063
206,039

180,346

60,630

5,545

2,532,315

1,187,839

7,958

1.186.529

975.616

404.131

393.111

8,593

734
112

5.952
788.350

20.604

4.443.508

306.083

658.467

10.961

234.480

5.911

2,956

121,102

27,365

9,652

152,635

4,128,284

1,574,264

1,613

177,691

10,107

3,039

195,376

4,443,508

331,974

1,059,475
208,615

108,841

1,142,422
295,377

308.253

180.924

5.387

847,587

45,347

5,041,664

4,851,857

520

836

11,739

38,509

45

449

12,525

40,568

1,311

120

83,185

4,784,887

2,417.657
293.456
94.579
18.589
195,936
167,225
168,695
1,384

878

736,026

251

36,794

14,836

10,166

2,842

625,573

256,777

73

256,014

198,235

67.370

65.137

1.183

407

3.803
192.447

38,646
3,636

17.660

7,275,839

597,811

844,137

18,372

515,540

50,749

31,276

482,213

62.624

374.168

725.196

4.593.528

2.187,916

7.488

716

582 .480

208.975

161.876

568.534

7,275.839

675.502

539.508
894.953
176,703

1,629,830
486,170

932,190

543,838

14,589

1,474,724

92,168

6,737,058

6,162,833

3,990

1,668

68,264

94,274

44,256

324

52,284
10,733
10,527
17,805
270.100

6,126,650

3,107,808
285,023
86,215
11.075
270.556
257,792
176,727
7,131

55,948

451,886

338

203,347

35,532

10,720

4,132

1,162,420

610,408

8,018
616.758
488.560
207.170
200.691

5.219

262
539

3.573
413.161

87,341
21,013

35,808

5,515,980

635,899

1,078,646

35.087

161.884

60,307
24,894
159,244

89.511

32.055

542.648

2,996,739

930,122

4,488

136

297,432

40,982

11,606

368,202

5,515,980

476,124

485,683
473,752
177,186

1,473,386
258,604

597,965
515,391

20,060
1,128,217

90,388

11,046,386

10,728,564

5,063

1,399

32,377

45,097

22,797

335

25,850

4,599

6,567

3,980

169.758

5.622

1,661

61

34

404

312

129

215
53

857
939
639
627
185
397
117
967

,504
052
516
814

305.821

44,044

1,352

,532,218

659,337

3,584
661,522
489,766
181,605
176,303

3,810

129
131

1,082
480,999

78.595
6,148

997

97.921

8.506

37.541

244

11.056

5,218
1.888
1.906

1,981
107
6,156
18,648
7,943

9

1,539

97,921

13,785

18,270
20,015

1,488

6,702
5,118

16,213
689
343

15,881
583

152,893

146,330

262

89

3.816

143

142.103

93.060

5.366

447

960

3.676

2,410

1,745

5

22

193

222

30,710
10,790

10.701
6,709
2,294
2,216
6

8,407
2,088

^Detail may not add to total because of rounding.
Lees than $500 per return.
NOTE: See text for explanatory statements and for "Description of the Sample and Limitatio

IS of the Data."

28

Corporation Returns/1970

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Corporation Returns/ 1970

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Corporation Returns/1970

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ACTIVE CORPORATION RETURNS

Corporation Returns/1970

Table 8 -TAX ITEMS' NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,

AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION

{FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY

ToCal active corporacion
returns

Major industry

Agricul-
ture,
forestry,
and
fishery

Total
mining

Metal

mining

Coal
mining

Crude
petro-
leum and
natural
gas

Nonmetalllc

minerals

(except

fuels)

mining

Contract
conatruc-
tlon

RETURNS WITH AKD WITHOUT NET INCOME

Number of returns

Net income (less deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dividends paid on certain public utility stock....

Income subject to tax

Income tax, total

Normal tax. aurtax, and surcharge (Including alternative tax)-..

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Foreign tax credit

Investment credit

(7)

(8)

Income tax after--

Forelgn tax credit only

Investment credit only

Foreign tax and Investment credits.

Peraonal holding company tax

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less; Refunds of estimated tax payments

Credit for U.S. tax paid on special fuels, nonhlghway gasoline,
and lubricating oil

Credit for tax paid by regulated investment companies

Payments with applications for extension of filing time

Members of controlled groups:

Total number of returns

Additional tax under contro' led group provisions for members
of groups--

Allocatlng one surtax exemption under section 1561

Electing to use multiple surtax exemptions under sections 1562

and 1564

Intragroup domestic dividends subject to 100 percent deduction:

Number of re turns

Amount

Transitional 87-1/2 percent deduction;

Number of returns .'

Amount

Dividends received from foreign corporations paid from Income
earned within the U.S.--
Quallfylng for 100 percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction

Constructive taxable Income from related foreign corporations:

includable Income of controlled foreign corporations

Foreign dividend Income resulting from foreign taxes deemed
paid

RETURNS, OTHER THAN FORM 1120S, WITH NET INCOME

Number of returns, other than Form 1I20S, with net income.

Net Income

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility atock. .
Western Hemisphere Trade Corporation deduction

Income subject to tax, total, ,

Income taxed at normal tax and surtax rates.

Total net long-term capital gain taxed at alternative rates...
Amount taxed at 25 percent rate

Income tax, total

Normal tax, surtax, and surcharge (including alternative tax).

Tax from recomputing prior year inveacment credit

Additional tax lor tax preierences

Total net eatlmated tax payments

1969 overpayments claimed as a credit....

1970 estimated tax payments

Lees: Refunds of estimated tax payments.

RETURNS, OTHER THAN FORM I120S, WITHOUT NET INCOME

244.718

84.805

125

735,762

743,663

735,767

32 , 602

4,914

5.745

50,978

743,184
735,276
734,792

590

194,702

19,075

185,858

3,007

32,503

346
116,977

289,999

7,232

109,929

693

619

232,514
165,987

72,602
122
624

735,536

734,442

32,201

3,505

736.429

7 35,540

26,032

4,303

183,581

16,444

175.755

1,779

65,901,614

6,451,685

3,279,973

21,185

72,374,437

33,293,018

32,949,937

77,832

265,249

4,548,986

865,954

28.744,032
32,427,064
27,878,078

1,879

20,037,291

679,649
20,188,432

830,722

27,770

1,823

4,331,127

15,531
143,449

39

5,519

863

1,201

28

820

96, 607

94

893

1,563,268

80,681,343

6,214,113

2,861,568

3,042,671

20,915

288.959

72,363,719

69,352,239

3,011,480

361,667

33,248,224

32,946,208

64,229

237,787

19.943,411
662,462

20,027,252
746,241

37,238

65,295

91,225
13,316

306,748

113,926

113,115

262

549

5,180
1,723

108,746
112,203
107,023

44,177

965

44,383

1,168

2,341

i

12,972
3,452

128
819

(*)
(*)

(*)
(♦)

13,949
392,195

88, 700

76,661
10,791

1,248

306,745

266,443

40.302

5,244

113,859

113,114

206

539

42,068
801

41,869
599

14,465

1,834,315

190,585

65,869

2,171,026

1,051,738

1,031,550

1,416

18,772

698,076

10,734

353,662

1 , 04 1 , 004

342,928

48

198,902
5,863

199,567
6,513

1,854

35

82,314

2,761

2
448

(*)
(*)

216
21,419

6,251

2,350,942

187,201
76,299
62,485

48,417

2,170,995

2,081,440

89,555

11,577

,049,461

,031,542

1,005

16,914

195,470
5,821

194,626
4,962

Number of recurna, other than Form 1120S, without net Income
Deficit

557,412
546,299

11,655
300, 890

1,193

275,310

79,188
33,821

367,628

182,291

177,082

79

5,130

88,279

4,119

94,012
178,172
89,893

83,301
1,342

85,767
3,808

442

9,520
170

19

299

445,916

78,739
6,114
33,372

39,253

367,628

352,837

14,791

531

181,527

177,082

75

4,370

81,996

1,341

82,912

2,257

6,357
542,682

778
169,642

2.226

277,360

36,317

13,446

271,087

125,847

121,251

440

4,156

12,098

3,620

113,749
122,227
110,129

25,727

1,197

24,530

394

i

47,707
464

61

Footnotes at end of table.

16,631,237
text for explanatory statements and for "Description of the Sample and Limitations of the Data.

1,155

306,657

35.876
22,871
13,005

271,087

233,152

37,935

2,011

125,652

121,251

322

4,079

25,665

1,183

24,482

711
51,142

7.883

1,178,837

61,630
16,989

683,682

674,993

718

7,971

583,764

2,072

94,918
681,610
92 , 846

48

60,530
1,526

61,629
2.610

608
35

16,267

1,139

(•)
<*)

216
2,592

3,016

1,451,192

59,263
42,712
14,622

1,929

1,398,312

l,367,36i

30,950

6,938

682,491

674,993

473

7,025

58,801
1,522

59,904
2,610

3,958
265,870

3,163

102.808

13.450
1,613

133,999

59,918

58,224

179

1,515

8,935

923

50,983
58,995
50,060

29,344

1,798

27,641

95

,820
987

180

617

(*)
(*)

1,781

147,177

13,323
4,602
1,486

7,235

133,968

128.089

5,879

2,097

59,791

58,216

135

1,440
29,008

1,775
27,328

910
56,028

138,905

1,538,418

248,013
28,552

780,987

776.979

3,507

501

19,935

4,415

761,052
776,572
756,637

39

324,781
11,893

323,161
10,273

2,954

33

99,569

15,744

563

6,094

45
5,996

(*>
(*)

255
10,328

65,639

2,175,611

233,147

216,392

13,686

3,069

1,953,203

1.905,277

47,926

4,768

779,932

776,754

2,813

365

318,453

11,021

314,146

6,714

47,200
888,614

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

99

Table 8. -- TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,

AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION

(FORM 1I20S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY--Continued

[All figures are eotlraate? liasei -jn samples — money aniounts are in thousands of dollars]

Total active corporation
returns

Number of
returns

Major InduBtry

Agricul-
ture,
forestry,

Total

mining

Metal
mining

Coal
mining

Crude
petro-
leum and
natural
gas

Nonmetalllc

minerals

(except

fuels)

mining

Contract
construc-
tion

RETURNS, OTHER THAN FORM 1120S, WITHOUT NET IHCOME—Continued

Income tax, total.

Tax from recomputing prior year Investment credit.
Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments clalised as a credit....

1970 estimated tax payments

Less: Refunds of estimated tax payments.

RETURNS OF SMALL BUSINESS CORPORATIONS, FORM
1120S, WITH AND WITHOUT NET INCOME

Number of returns. Form 1120S, with and without net Income.
Net 1 nc ome :

Number of returns

Amount

Deficit

NUMBER OF RTrURNS WITH INCOME TAX (OTHER THAN FORM 1120S)

Number of returns wlth--

Income tax, total

Normal tax and surtax (Including alternative tax), total.
Additional tax for tax preferences, total

Returns with net Income

Returns with normal tax and surtax

(2)

a)

6

569

13,603

566

27,420

11

121

93,880

2

631

17,187

10

102

161,180

1

227

84.481

257,475
157,747

743,462

735,566

4,870

4,303

4,026

3.029.581
1.178.073

56
10

,109
164

,514
569

5,894
101.205

127,215

11,214
10,944

30

411
1,858

3,432

42

4,941

1,551

1,052
48,565

1,291
,991
557
468
409

760
,305

2,855
1,551

(*)

160

153

34

28
27

195
118

288
23,171

,043
993
188
181
158

245
946

1,729

4

1,725

475
11,785

2,502

2,300

223

163

132

(8)

336
23
313

287
13.425

1,585

1,543

111

94

91

694
133

6,328

872

9,015

3,559

16.439
372.402

120.981

57.791
57,015

33
29

Footnotes at end of table. See text for explanatory stateoients and for "Deacrlptlon of the Sample and Llmltatlona of the Data.

100

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

Table 8 --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION
(FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY- -Continued

[All figures are estiJiiLites based on sanipiles — money amounts are in thousands of dollar::

Major lnduBtry--Conclnued

Manufacturing

Total
manufac-
turing

Food and

kindred

products

Tobacco
manufac-
tures

Textile

mill
products

Apparel
and other
fabricated

textile
products

Lumber
and wood
products,

except
furniture

Furniture

and
fixtures

Paper and
allied
products

Printing

and

publishing

RETURKS WITH AND WITHOUT NET INCOME

Number of returns

Net Income (less deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dividends paid on certain public utility stock...

Income subject to tax

Income tax, total '

Normal tax, surtax, and surcharge (including alternative tax)'.

Tax from recomputing prior year Investment credit

Additional tax for tax preferences

Foreign tax credit

Investment credit

Income tax after —

Foreign tax credl t only

Investment credit only

Foreign tax and Inveatment credits

Personal holding company tax

Total net estimated tax paymenta

1969 overpayments claimed aa a credit

1970 estimated tax payments

Less; Refunds of estimated tax payments

Credit for U.S. tax paid on special fuels, nonhlghway gasoline,
and lubricating oil

Credit for tax paid by regulated investment companies

Payments with applicationa for extension of filing time

Members of controlled groups;

Total number of returns

Additional tax under controlled group provisions for members
of groupa--

Allocatlng one surtax exemption under section 1561

Electing to use multiple surtax exemptions under sections 1562

and 1564

Intragroup domestic dividends subject to 100 percent deduction;

Number of returns

Amount

Transitional 87—1/2 percent deduction;

Number of returns

Amount

Dividends received from foreign corporations paid from Income
earned within the U.S.--
Qualifylng for 100 percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction

Constructive taxable Income from related foreign corporations;

Includable Income of controlled foreign corporations

Foreign dividend Income resulting from foreign taxes deemed
paid

RETURNS, OTHER THAM FORM 1120S, WITH NET INCOME

Number of returna, other than Form 1120S, with net Income

Net income

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock...
Western Hemisphere Trade Corporation deduction

Income subject to tax, total

Income taxed at normal tax and surtax ratea

Total net long-term capital gain taxed at alternative rates....
Amount taxed at 25 percent rate

Income tax, total

Normal tax, aurtax, and surcharge (Including alternative tax)..

Tax from recomputing prior year Inveatment credit...

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Leaa; Refunds of estimated tax payments

RETURNS. OTHER THAN FORM 1120S. WITHOUT NET INCOME

Number of returns, other than Form 1120S, without net Income

Deficit

Footnotes at end of table. See text for explanatory statementa

(13)

(14)

(15)

(17)

197,807

31,846,078

2,069,204
1,264,893

35,412,291

16,981,466

16,744,905

49,441

187,120

3,288,009

451,231

13,693,457

16,530,235

13,242,226

1

10.507,117
409.942

10,783,963
686.778

12,520

538

2,077,072

39,061

3,065

23,433

162
100,629

158
18,520

2,290
245

78,073
1,411,857

102,563

37,370,627

1,989,179

588,762

1,184,868

215,549

35,410.557

33,740,668

1,669,889

196,606

16,956,730

16,744.404

41,270

171,056

10,468,803
402.823

10,700.453
634,469

65,264
5.896.292

16.285

3.541.173

107.538
29.078

3,781,512

1,818,140

1,814,574

3,148

418

178,257
31,270

1,639,883
1,786,870
1,608,613

1,217,876
45,042

1,194,014
21,179

3.417

431
2,214

(*)
(*)

(*)
(*)

12,023
105,892

9,388

3.880.516

100,192
75,556
21.732

2,904

3,781,501

3,724,831

56,670

8.354

1.817.908

1.814.571

2.982

355

1,215,485
44,507

1,187,324
16,346

4,613
405,911

89

887,434

17,776
17,761

880,773

433,205

432.787
278
140

10.089

3,404

423,116
429,801
419,712

331.431

2.240

329.191

28

72.735
80

1
160

451
2.064

59

892,295

11.529

15

11,514

880,773

879,254

1,519

13

433.052

432.787

265

331,260

2,240

329,020

6,221

780,426

31,883
11,666

916.457

435,669

434,722

801

146

8,051

10,036

427,618
425,633
417,582

284,488

14,248

278,803

8,563

157

59,690
1,763

126
1.288

3

4,249

1

40

414
3,272

4,045

945,314

31,114
20,217
10,897

915,102

898,633

16,469

4,457

435,041

434,331

687

23

282,771

14,065

273,307

4.601

1.595
184.738

18,136

624.685

35.914
8.637

748.985

340,058

339,745

297

16

5,559

1,440

334,499
338,618
333,059

213,741

10,043

206,603

2,905

427
2,954

2
600

1
499

89
2,267

9,850

779,646

32,485

26,976

5,208

301

748,985

745,481

3,504

17

339,972
339,745

211,853
9,469

204,937
2,553

4,715
204,384

10,145

330,986

14,462
2,234

498,554

179,883

175,063

922

3,898

5,730

7,637

174,153
172,246
166.516

115,913

11.578

112.899

8.564

162
669

2
102

1.077
3.114

4,360

508,193

14,115

12,192

1,887

36

498.189

229.385

268.804

9,559

179,175

174.957

389

3,829

114,020
11,046
110,500

3.980
197,810

6.914

280.345

11.824
2,051

355,830

162,575

162,381

187

7

314
725

162,261
161.850
161.536

112.354
2.646

111,277
1,569

1

167

(♦)
(*)

3,526

367,309

11,661
9,773
1.888

355.830

353,296

2,534

55

162,546

162,381

163

2

111,802
2,646

110.247
1.091

2,214
97,329

3,565

1.079,952

44,732
20.031

502.659

496.922

813

4.924

55.293

32 , 1 32

447,366
470,527
415.234

359.346
17.787

365.126
23,565

637

32,557
1,080

4
5,761

(♦)
(♦)

3.280
33,768

2,366

1,182,489

44,432
23,435
19.731

1,266

1,144,270

860,282

283,988

1,940

502,506

496,922

693

4,891

358,801
17.718

362,825
21,741

809
104,444

(18)

26,613

1,537.392

88,579
36,192

768,878

767,211

1,528

139

14,426

11,150

754,452
757,728
743,302

572,203

37.043

542.515

7.352

100

079

4

306

378

2

172

42

3

035

1.038
8,169

12.842

1,736,730

87,041
52 , 004
34,654

383

1,651,490

1,602.014

49,476

3,909

768.655

767,211

1.318

126

570,095

36,257

540,113

6,272

8,731
231,533

and for "Description of the Sample and Limitations of the Data."

Corporation Returns/1970

101

ACTIVE CORPORATION RETURNS

Table 8 --TAX ITEMS" NUMBER OF RETURNS, NET INCOME OR DEFICIT. STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX. INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION
(FORM 11203) INCOME, AND NUMBER OF RETURN^ BY SELECTED TYPES OF TAXES, BY MAJOR iNDUSTRY--Continued

[All figures are estimates based ■

les — money amounts are In thousands of dollars]

Major industry—Continued

Manufacturing

Total
manufac-
turing

Food and

kindred

products

Tobacco
manufac-
tures

Textile

mill
products

Apparel
and other
fabricated

textile
products

Lumber
and wood
products,

except
furniture

Furniture

and
fixtures

Paper and

allied
products

Printing

and
publishing

(W)

RETURNS, OTHER THAN FORM 1120S, WITHOUT NET INCOHE--Contlnued
Income tax, total,

Tax from recomputing prior year Investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

RETURNS OF SMALL BUSINESS CORPORATIONS, FORM
1120S, WITH AND WITHOUT NET INCOME

Number of returns. Form 1120S, with and without net Income

Net Income :

Number of returns

' Amount

Deficit

NUMBER OF RETURNS WITH INCOME TAX (fTTHER THAN FORM 1120S)

Number of returns wlth--

Income tax. total

Normal tax and surtax (Including alternative tax), total

Additional tax for tax preferences, total

Returns with net Income

Returns with normal tax and surtax

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

(15)

(16)

(17)

8,171
16,064

38,314

7,119

83,510

52,309

29,980

18,251
554,862

93,709

91.721

459

288

255

166
63

2,391

535

6,690

4,833

1,712
75,598

8,742

8,624

20

13
140

171
171

2
989

114
123

1,717

183

5,496

3,962

5S1

400
27,399

7,549

3,766
3,671

574

1,666

352

2,205
65,423

8,795
8,674

533

69
,893
532
,399
,038

1,050
32,644

12,041

4,123
3,882

,030
478

1,174

703
14,321

3,956

3.278
3,260

(*)

(•)

(♦)

153

120
33

545

69

.301

,824

249
8,715

6,808

,044

,025

24

14

14

210
13

2,108

786

2,402

1,080

3,003
65,012

32,817

11,518
11,207

Corporation Returns/1970

102

ACTIVE CORPORATION RETURNS

Table 8 --TAX ITEMS- NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION
(FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY- -Continued

[Ail figures are estijnates based on samples — money ajnourits are in thousands of dollars ]

Major lnduatry--Contlnued

Manufacturing- -Continued

Chemicals

and allied

products

Petroleum

refining

and

related

Industries

Rubber and
miscel-
laneous
plastics
products

Leather

and
leather
producta

Stone,
clay,
and glass
products

Primary

metal

Industries

Fsbrlcated

metal

products.

except
machinery
and trans-
portation
equipment

Machinery,

except
electrical

Electrical
equipment

and
Buppllee

RETURNS WITH AND WITHOUT NET INCOME

Number of returns

Net Income (leas deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dlvldenda paid on certain public utility stock....

Income subject to tax'

Income tax total

Normal tax, surtax, and surcharge (including alternative tax)'..

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Foreign tax credit

Inveatment credit

Income tax after--

Forelgn tax credit only

Investment credit only

Foreign tax and investment credits

Personal holding company tax

Total net estimated tax payments

1969 overpayments claimed es a credit

1970 eatlmated tax payment a

Leas; Refunds of estimated tax psyments

Credit for U.S. tax paid on special fuels, nonhlghway gasoline,
and lubricating oil..

Credit for tax paid by regulated investment companies

Payments with applicationa for extension of filing time

Members of controlled groups:

Total number of returns

Additional tax under controlled group provisions for members
of groups —

Allocating one aurtdx exemption under section 1561

Electing to use multiple aurtax exemptions under sections 1562

and 1564

Intragroup domestic dividends subject to 100 percent deduction;

Number of returns

Amount

Transitional 87—1/2 percent deduction:

Number of returns

Amount

Dividends received from foreign corporations paid from Income
earned within the U.S. —

Qualifying for 100 percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction

Constructive taxable income from related foreign corporations:

Includable Income of controlled foreign corporations

Foreign dividend Income resulting from foreign taxes deemed
paid

RETURNS. OTHER THAN FORM 1120S, WITH NET INCOME

Number of returns, other than Form 1120S, with net Income

Net income

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock. . . .
Western Hemisphere Trade Corporation deduction

income subject to tax, total

Income taxed at nonual tax and surtsx rates

Total net long-term capital gain taxed at alternative rates

Amount taxed at 25 percent rate

Income tax, total

Normal tax, surtax, and surcharge (including alternative tax)...

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

RETURNS. OTHER THAN FORM 1120S, WITHOUT NET INCOME

Number of returns, other than Form 11203, without net Income

Deficit

Footnotes at end of table. See text for explanatory statements

(19)

(20)

(21)

(25)

(26)

10,236

4,891,627

157,293
79,755

4,981,699

2,390,265

2,375,547

10,443

4,275

385,525

83,377

2,004,740
2,306,888
1,921,363

1,635,458
49,898

1,624,577
39,013

966

246,607
2,197

282

1,293

11
31,890

18,106
216,715

5,510

5,133,807

156,228
48,667
78,690

28,871

4,981,699

4,735,959

245,740

45,593

2,389,830

2.375,547

10,104

4,179

1,633,681
49,547

1,621,888
37.754

3,367
260,969

841

4,598,869

954,786
822.956

1,924,423

1,776,327

1,671

146,425

1,231,379

94,743

693,044

1,829,680

598,301

364,609

26,604

341,056

3,051

1,771

258,508
229

13
173

118
104,566

623

4,631.020

953,942

10,909

822,112

120,921
3,677,042
3,535,953

141,089
42,347

1,922.973

1,776,327

1,619

145,027

363,722

26.530

340.243

3,051

158
37.182

5,433

491,734

25,387
7,223

604,185

286,606

284,240

1,677

689

58,238

12,340

228,368
274,266
216,028

180,305
26,824

180,476
26,995

251

39

23,153

1,232

(*)
(*)

(*)
(*)

2,784

626,824

22,611
18,030
4,447

134

604,185

586,186

17,999

1.968

286,270

284,240

1,475

555

179,049
26,811

173,048
20.810

1,776
134,597

2,299

201,652

26,233

13,981

259,627

116,972

115,875

554

543

1,582

312

115,390
116,660
115.078

72,709

3.319

69,547

157

391
205

1,266
285.668
26,175
12.159
13.923

259,627

221,271

38,356

52

116,726

115,875

308

543

72,002

3,319

68,709

26

747
87,251

8,427

754,148

52,544
25,217

819,319

378.937

375,151

1,194

2,592

44.917

10.271

334,020
368,666
32 3,749

2 52,75 2

9,430

256,748

13,428

857

5,296

46,610

577

1,797

8

130

457

1.02 3

(*)

-

(*)

4

(*)

7,908

(*)

2.870
33.518

4.761

867.681

51.077
25,329
23,750

1,998

819,316

761,599

57,717

2,759

378,363

375,150

945

2.268

251.541

9,254

254,410

12.123

2.726
128.715

4,052

803,308

148,745
84,112

560.700

540,947

3,270

16,483

120,913

25,579

439.787
535,121
414,208

343,844
18.006

349.675
23,838

2,230

61,214
984

43

(*)
(*)

(*)
(*)

7.927
32.522

2.360

1,270.867

121.136
33,898
56,503

30.735
1,150,776
1,070,771

80,005
3,169

547.428

540.947

1,358

5,123

341,555
17,599

338,537
14,581

1.395
482.102

22,637

1,468,006

63,882

14,435

833.601

828,147

3,823

1,631

53,330

11,329

780,271
822,272
768,942

576,492

19,948

565.323

8,779

2,526
36,524

12,285

1,864,042

58.599

46.108

9.152

3.339

1.806,596

1,724.221

82.375

30,587

831,996

828,147

2,669

1,180

572,255

19,386

558,287

5,418

7.407
427.755

23,553

3,961,161

85,095
37.255

4,664,639

2,247.095

2,241.889

4,256

950

556,989

19,209

1,690,106
2,227,886
1,670,897

1.402.085
37,836

1,410,480
46,230

93,312

245.345

4,570

3,664

183

361

3,096

1,663

22

22

2,312

18,595

20

(*)

1,806

(*)

1,159
92

12,723
418,523

11,318

4,731,607

68,657
34,311
20,817

13,529

4,664,639

4,572,840

91,799

13,242

2,245,986

2.241.889

3.417

680

1.397.334
36.722

1.396.596
35.984

8.622
819.214

(27)

10,385

1,664,443

90,291
25,512

2,390,132

1,145,119

1.139,811

3,703

1,605

169,177

25,622

975,942

1,119.497

950.320

804.058
37.043

790,211
23,196

662

155

157,725

2,254

1,062

(*)
(*)

3
257

8,603
101,119

4,567

2,478,143

89,060
57,274
24,281

7,505

2,390,132

2,2 76,586

113,546

10,835

1.144.427

1.139,811

3.130

1,486

798,102
36,534

780,423
18.855

4,414
823,495

and for "Description of the Sample snd Limitations of the Data."

Corporation Returns/1970

103

ACTIVE CORPORATION RETURNS

Table 8 --TAX ITEMS- NUMBER OF RETURNS, NET INCOME OR DEFICIT. STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION
{FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY--Continued

[All figures are estimates based on samples — money amounts are in thousaiids of dollars]

Major Industry --Continued

Manufacturing --Continued

Chemicals
and allied
products

Petroleum

refining

and

related

Industries

Rubber and

Tolscel-

laneous

plastics

products

Leather

and
leather
products

Stone,

clay.

and glass

products

Primary

metal

Industries

Fabricated
metal
products,

except
machinery
and trans-
portation
equipment

Machinery.

except
electrical

Electrical
equipment

supplies

RETURNS, OTHER THAN FORM 1120S, WITHOUT NET INCOME--Contlnued

(20)

(24)

(25)

Income tax, total.

13,272

Tax from recomputing prior year investment
Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit....

1970 estimated tax payments

Less: Refunds of estimated tax payments.

RETURNS OF SHALL BUSINESS CORPORATIONS, FORM
1120S, WITH AND WITHOUT NET INCOME

Number of returns, Form 1120S, with and without net Income.
Net Income:

Number of returns

Amount ■

Deficit

339

96

1,777

351

2,689

1,259

996
26,657

52
1,398

887

74

813

(♦)

NUMBER OF RETURNS WITH INC0^E XA.X (OTHER THAN FORM 11205)

Number of returns wlth--

Income csx, totsl

Normal tax and surtax (Including alternative tax), tota
Additional tax for tax preferences, total

Returns with net Income

Returns with normal tax and surtax

,817

,750

32

25

25

562
549

202
134

1,256

13

7,428

6,185

370
8,666

2,534
2,518

838
131

227
4,496

1.157
1,138

(*)

(*)

(*>

249
324

1,211

176

2,338

1,305

586
19,176

4,420
4.290

1

912

11

360

2

289

407

11

138

9

257

138
18.314

2.275
2,226

1.154
451

4,237

562

7,036

3,361

2,945

1,729
48,920

11,373

11,133

33

(26)

839
270

4,751
1,114
13,884
10,246

3,613

2,428
66,911

10,619

10,387

53

31

28

(27)

573
119

5,956

509

9,788

4,341

1,404

719
24,922

15,127

3,983

3,876

23

15

13

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

104

Corporation Returns/1970

ACTIVE CORPORATION RETURNS

Table 8. --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION
(FORM U20S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY- -Continued

[All figures are estimates based on samples — money amounts are in thousands of dollars J

Major industry — Continued

Manufacturing- -Continued

Motor
vehiclea

and
equipment

Tranepor-

taclon

equipment,

except

motor
vehicles

Scientific

instruments,

photographic

equipment ,
watches

and clocks

Miscellaneous
manufactured
products, and
manufacturing
not allocable

Transportation, comnrunlcation, electric,
gas, and sanitary services

Total
transporta-
tion,
communtcstlon,
electric, gas,
and sanitary
services

Transporta-
tion

Communl —
cation

Electric,
gas, and
sanitary
services

(33)

(34)

RETURNS WITH AND WITHOUT NET INCOME

Number of returns

Net Income (less deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dividends paid on certain public utility stock..

Income subject to tax

Income tax, total

Normal tax, surtax, and surcharge (Including alternative tax)"

Tax from recomputing prior year Investment credit

Additional tax for tax preferences

Foreign tax credit

Investment credit

Income tax after--

Forelgn tax credit only

Investment credit only

Foreign tax and Investment credits

Personal holding company tax

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

Credit for U.S. tax paid on special fuels, nonhlghwsy gasoline,
and lubricating oil

Credit for tax paid by regulated investment companies

Payments with applications for extension of filing time

Members of controlled groups:

Total number of returns

Additional tax under controlled group provisions for members
of groups--

Allocatlng one surtax exemption under section 1561

Electing to use multiple surtax exemptions under sections 1562

and 1564

Intragroup domeatlc dividends subject to 100 percent deduction:

Number of returns

Amount

Transitional 87-1/2 percent deduction:

Number of returns

Amount

Dividends received from foreign corporations paid from Income
earned within the U.S.— .
Qualifying for lOO percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction ,

Constructive taxable Income from related foreign corporations:

Includable income of controlled foreign corporations

Foreign dividend Income resulting from foreign taxes deemed
paid

RETURNS. OTHER THAN FORM 1120S, WITH NET INCOME

Number of returns, other than Form 1120S, with net Inco
Ne t Income

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.
Western Hemisphere Trade Corporation deduction

Income subject to tax, total

Income taxed at normal tax and surtax rates

Total net long-term capital gain taxed at alternative rates.
Amount taxed at 25 percent rate

Income tax, total

Normal tax, surtax, and surcharge (Including alternative tax).

Tax from recomputing prior year investment credit.....

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

RETURNS, OTHER THAN FORM 1120S, WITHOUT NET INCOME

Number of returns, other than Form 1120S, without net Income.
Deficit

2,761

1,980,220

30,793
17,248

2,251,269

1,100,391

1,094,811

4,167

1,413

269.971

39,631

830,420

1,060,760

790,789

675,069

11,697

1,069,635

406,263

713

33

127.089

536

35

361

3
2,741

585

208,246

1,427

2,279,993

29,632

12,626

16,087

919

2,251,269
2,219.687

31.582
9,003

1,098,671
1,094,811

3.849
II

674,136
11.694

1,068,696
406,254

939

J09,949

3,022

4,095

350,774

1.281,488

24,584

17.711

3,979

1,465

961,006

1.400,442

465,707

677,306

459,930

676,154

5,175

1,099

602

53

22,701

85,968

22,101

5,741

443,006

591,338

443,606

671,565

420,905

585.597

332,821

512.591

13,259

8.845

331,773

507.691

12,210

3,945

676

85.155
622

55

(*)

380
10,100

1,259

984,793

23,935

19,602

3,330

1,003

961,006

906,336

54,670

4,790

465,033

459,930

4,524

579

332,288
13,099

330,591
11,402

1,414
636,063

101

68,133
920

27
391

1

300

2
154

4,229
69,809

2,308

1,418,031

17,530
15,410
1.284

836

1.400.442

1.375.688

24,754

1.349

677.051

676.154

863

34

512.208
8.758

506.804
3,354

1,322
139,837

12,098

336,255

39,152
4,105

467,688

213,277

212,671

435

171

9,600

3,182

203.677
210.095
200,495

146.972
6,606

146,343
5,976

295
32.861

133

1.228

(♦)
(*)

1.155
3,717

5.659

505,659

38.028
34,271
2,981

776

467.688

460,395

7.293

2.608

213,121

212,671

294

156

144,843
5,622

143,948
4,727

4,292
177,164

67,398
7,543,718

343,276

175,341

21.185

9,043,604

4,372,068

4,342,334

9,262

20,472

42,824

292,594

4,329,244
4,079,474
4,036,650

3,313,481
70.785

3.275.268
32,562

5.712

21

628.680

14,106

805

5.658

30
11.839

19
4.935

1.492

2,420
16,870

319,363
141,130
151,698
20,915
5,620

9.043.043

8.902.532

140.511

14.248

4.364.059
4.342.155

8.371
13.533

3.305.560
68,244

3,264,007
26,682

24,619
1,848,096

53,113

-110,510

197,026
85,003

570.471

549.568

4.151

16.752

22.574

54,092

547,897
516,379
493,805

302,991

14,092

298,060

9.151

4.329

2

87.283

11.029

597

(■*)

17
2.714

1.492

2,028
9,344

24.798

1,443,528

175.890
108.353
63.867

3.670

1.276.805

1.182.534

94.271

7.676

564.869

549.389

3,409

12.071

297.195

13,353

290.204

6.353

19.729
1.589.545

7,462

4,183,728

86.836

63.642

813

2.067.162

2.063.274

3.882

6

16.826

95.074

2.050.336
1.972.088
1.955.262

1,611,711

11,887

1,602.509

2.685

69

327.918

1.482

105

507

1
5.955

373
5,717

86,590

20,985

63,396

813

1,396

4,226,026

4,203.718

.22,308

2.677

2.067.101
2.063.274

1.611.111

11.799

1,601,997

2,685

2.504
126,174

6,823

3,470,500

59,414
26,696
20,372

3,540,212

1,734,435

1,729,492

1,229

3.714

3,424

143,428

1,731,011
1,591,007
1,587,583

1,398,779
44,806

1,374,699
20,726

1,314

19

213.479

1.594

102

784

3
5,213

2
2.221

1,809

3,604

3,596,660

56,883
11.792
24,435
20,102
554

3,540,212

3,516,280

23.932

3,895

1,732,089

1,729,492

1,140

1,457

1.397,254
43.092

1.371.806
17,644

2.386
132.377

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

Corporation Returns/1970

105

ACTIVE CORPORATION RETURNS

Table 8 --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,

AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION

(FORM 1I20S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY- -Continued

[All figures are estimates based on samples — money amounts are in thousands of dollars]

RETURMS, OTHER THAN FORM 1120S, UITHOUT NET INCOME-- Continued
Income tax , total

Tax from recomputing prior year Investment credit.
Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit....

1970 estimated tax payments

Less: Refunds of estimated tax payments.

RETURNS OF SHALL BUSINESS CORPORATIONS, FORM
1120S, WITH AND WITHOUT NET INCOME

Number of returns

Net Income:

Number of returns
Amount

Deficit

Form 1120S, with and without net income.

NUMBER OF RETURNS WITH INCOME TAX (OTHER THAN FORM 1120S)

Number of returns with —

Income tax , total

Normal tax and surtax (Including alternative tax),
Additional tax for tax preferences, total

Returns with net income

Returns with normal tax and surtax

Major Industry-Continued

Manufacturing" Continued

Motor

vehicles

and

equipment

(28)

318
1,402

933
3

939
9

395

251
10,423

247

,289

,252

2

Transpor-
tation

equipment,

except

motor

vehicles

(29)

651
23

533

160

1,182

808

147
,107

1,177

1,084

19

(*)

(*)

Scientific
Instruments,
photographic

equipment,
watches

and clocks

Miscellaneous
manufacture
products, a
manufacturl
not allocable

(30)

236
19

383
87
887
591

284
3,984

2,117

2,101

4

1

1

(31)

141
15

2,129

984

2,395

1,249

1,008
19,036

5,071
5,029

(*)
(*)
(*)

Transportation, communication, electric ,
gas, and sanitary services

Total
transporta-
tion,
cominunlcation,
electric, gas,
and sanitary
services

(32)

7,830

891
6,939

7,921
2,541
11,261
5,880

5,697
119,251

28,219

27,677

73

47
40

Transporta-
tion

(33)

5,423

742
4,681

5,796

739

7,856

2,798

4,687
100,407

64,900

21,428

21,019

59

38

31

Communi-
cation

(34)

1

600

493
10,162

3,539

3,470

2

Electric,
gas , and
sanitary
services

(35)

2,257

1,525
1,714
2,893
3,082

517
8,682

3,251
3,187

(*)
(*)

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

106

Corporation Returns/1970

ACTIVE CORPORATION RETURNS

Table 8 --TAX ITEMS- NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME. SMALL BUSINESS CORPORATION
(FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY--Continued

[All figures are estimates based on samples — money ainounts are in thousands of dollars]

Major Indus try- -Continued

Wholesale and retail trade

Total
wholesale
and retail

trade

Wholesale trade

Total

wholesale

trade

related
products

Machinery,
equipment,

Miscel-
laneous

wholesale
trade

Retail trade

Total

retail

trade

Building
materials,
hardware,
and farm
equipment

General
merchandise
stores

RETURNS WITH AND WITHOUT NET INCOME

Number of returns -

Net income (less deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dividends paid on certain public utility stock..

Income subject to tax

Income tax, total - ■ ■ ■

Normal tax, surtax, and surcharge (including alternative tax)"

Tax from recomputing prior year Investment credit

Additional tax for tax preferences

Foreign tax credit

Investment credit

(40)

(42)

Income tax after--

Foreign tax credit only

Investment credit only

Foreign tax and Investment credits

Personal holding company tax. .......

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

Credit for U.S. tax paid on special fuels, nonhlghway gasoline,
and lubricating oil

Credit for tax paid by regulated Investment companies

Payments with applications for extension of filing time

Members of controlled groups:

Total number of returns

Additional tax under controlled group provisions for members
of groups--

Allocating one surtax exemption under section 1561

Electing to use multiple surtax exemptions under sections 1562

and 1564

Intragroup domestic dividends subject to 100 percent deduction:

Number of returns

Amount

Transitional 87-1/2 percent deduction:

Number of returns

Amount

Dividends received from foreign corporations paid from income
earned within the U.S. —
Qualifying for 100 percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction

Constructive taxable income from related foreign corporations:

includable income of controlled foreign corporations

Foreign dividend income resulting from foreign taxes deemed
paid

RETURNS, OTHER THAN FORM 1120S, WITH NET INCOME
Number of returns, other than Form 1120S, with net income.

Net income

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock..
Western Hemisphere Trade Corporation deduction

Income subject to tax, total

Income taxed at normal tax and surtax rates

Total net long-term capital gain taxed at alternative rates...
Amount taxed at 25 percent rate

Income tax , total

Normal tax, surtax, and surcharge (including alternative tax).

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Lees: Refunds of estimated tax payments

RETURNS. CriHER THAN FORM 1120S, WITHOUT NET INCOME

Number of returns, other than Form 1120S, without net inco
Deficit

518,062

9. 671.044

663,771
128.802

10.634.310

4,485.128

4,476,047

6,403

2,678

206,904

41,043

4,278,224
4,444,085
4,237,181

2,443,483
80,635

2,394,756
31,910

1,403

323

650,535

90,999

3.044
60.706

147
28,669

1,152
62

1,732
60,056

276,231

11,253,015

653,309
520,844
118,340

14.125

10.633,221
10,462,616

170,605
26,155

4,482.122

4.475,376

4,693

2,053

2,425,107

76,185

2,371,386

22,464

147,807
2,434,638

165,575
4.440,717

269,480

64,446

4,734,350

2,018,557
2,014,163

2.579
1,815

161,793

6,830

1,856, 7b4
2,011.727
1,849,934

1,045,844
31,748

1,030,998
16,904

476

42

226,225

30,124

1

517

19

140

58

10

730

1,325
22,778

97,509

4,990,405

265,168
191,982
60,134

13,052

4,734,348

4.657,697

76,651

8.663

2.017,587

2,014,162

1,833

1,592

1,036,852
29,355

1,020,106
12,609

39 , 702
972,710

17,928

485.016

35.931
12,448

520,509

220,525

219,648

797

80

5,134

1,861

215,391
218,664
213,530

117,217
5,595

115,262
3,640

27

178

2

814

159

1

870

<<••,

(*)

10,039

555,124

35,621
22,606
12,138

877

520,507

506, 609

13,898

867

220,216

219,647

489

80

116,049
5,423

114,223
3,597

4,587
125,769

26,808

503,882

33,598
3,913

630,277

263,862

263,117

650

95

711

1,021

263,151
262,341
262,130

148,051
3,633

146,398
1,978

75

30.182
5,056

280

<*)

16,181

661,089

33.049

26,954

3,364

2,731

630,277

619,771

10,506

840

263.612

263.117

438

57

146,816
3.277

145,221
1,682

7,199
188,747

120,839

3.451.819

199,951
48,085

3.583.564

1.534,170

1.531,398

1.132

1,640

155,948

3,948

1,378,222
1,530,222
1,374,274

780,576
22,520

769,338
11,286

347

42

168,865

22.253

1,077
14,773

SO
4.934

1,302
19,130

71,289

3,774,192

196,498
142,422
44,632

9,444

3,583,564
3,531,317

52,247
6,956

1.533,759

1,531.398

906

1,455

773,987

20,655

760,662

7,330

27.916
658,194

350,773

5,217.027

392.841

64,109

5,869,487

2,454,996

2,450,594

3,789

613

45,111

33,250

2,409,885
2,421,746
2,376,635

1 , 391 , 644
48,349

1,355,201
11,906

883

281

422,589

60,679

1,523
41.485

I

163

10

407

7

278

177,773

6.230,817

386,750

327.659

58,018

1,073

5,868,400

5,781,463

86,937

14.634

2,452,961

2.449,924

2,826

211

1,382.292

46,292

1,342,755

6,755

107,414
1,442,742

28,397

19,351

311.227

2,072,379

18.005

144,478

4,140

20,145

322.079

2,062,818

117,109

973,570

116,792

972,204

203

1,015

114

351

19

40,094

343

20,636

117,090

933.476

116,766

952,934

116,747

912.840

50,191

627,692

1,588

23,466

49.030

608,036

427

3,810

88

56

-

281

13,496

202,315

(*)
(*)

15,182

337,940

17,537

13,865

3,672

321,582

309,781

11.801

1.929

116,873

116,649

164

60

49,523

1,484

48,440

401

7,296
95,050

89
5,521

(*)

20
6,705

11,321

2.201,822

141.126

123.663

16,793

670

2,062,818

2.026,787

36,031

3.732

972.860

972,204

580

76

625,945

23,352

605,532

2,939

5,181
153,432

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

Corporation Returns/1970

107

ACTIVE CORPORATION RETURNS

Table 8 --TAX ITEMS- NUMBER OF RETURNS, NET INCOME OR DEFICIT. STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX. CREDIT,

AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS. CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION

(FORM I120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTKY--Continued

(All figures are estimates based on samples — money airounts are in thousands of dollars]

Major Industry — Continued

Wholesale and retail trade

Total
wholesale
and retail

trade

Wholesale trade

Total

wholesale

trade

and

related

products

Machinery,

equipment ,

and

supplies

Miscel-
laneous
wholesale
trade

Retail trade

Total

retail

trade

Building
materials ,
hardware,
and fanii
equipment

General

lerchandise

stores

RETURNS, OTHER THAN FORM 1120S, WITHOUT NET IHCOME--ConClnued

Income tax, total

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

RETURNS OF SMALL BUSINESS CORPORATIONS, FORM 1120S,
WITH AND WITHOUT NET INCOME

Number of returns, Form 1I20S, with and without net income

Net income;

Number of returns

Amount

Deficit

NUMBER OF RETURNS WITH INC»1E TAX (OTHER THAN FORM 1120S)

Number of returns with--

Income tax, total

Normal tax and surtax (Including alternative tax), total

Additional tax for tax preferences, total

Returns with net income

Returns with normal tax and surtax

Footnotes at end of table. See text for explanatory statements

(38)

(39)

(40)

(41)

(42)

1

710

614

la

376

i*

450

23

370

9

446

63.756
.142.396

289.729

247,738

245.692

124

746
223

8.992
2.393
10.892
4.295

28.364

20.905
497.937

88.628

87.830

52

33

30

308
308

1,168

172

1,039

43

3.302

2,413
64,390

212
38

1.235
356

1.177
296

3.428

2.097
49.980

9.165

14,816

9.090

14.517

(*)

(♦)

(*)

(•)

<«)

(")

226
185

6.589
1.865
8.676
3,956

16.395
383.567

47.746

64.647

64.222

24

963

391

9.352
2.057
12,446
5,151

65.586

42.777
643.766

214.814

158.382

157,139

70

39

435

54

275

668

1.747

104

114

590

2,504

26

871

4.100
80.868

13.945
13,865

(*)

(*)

(*)

1,941
35,044

10,524
10,437

(*)

ind for "Description of the Sfiniple and Limitations of the Data

108

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

Table 8. --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,

AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION

(FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY--Continued

[All figures are estimates based on samples — money amounts are iii t.h. m^andE of dollars]

Major Industry-Continued

Wholesale and retail trade--Contlnued

Retail trade --Continued

Food
scores

Automotive

dealers and

service

stations

accessory
stores

Furniture,
home for-
nlehings,
and equip-
ment stores

Eating and

drinking

places

Miscel-
laneous
retail
stores

Wholesale
and retail

trade not
allocable

RETURNS Wira AND WITHOUT NET INCOME

(4^)

(45)

ii*7)

<48)

(49)

Number of returns

Net income (less deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Income subject to tax

Income tax, total . ,

Normal tax, surtax, and surcharge (including alternative tax)"

Tax from recomputing prior year investment credit,..

Additional tax for tax preferences

Foreign tax credit

Investment credit

Income tax after —

Fceiji tax credit only

Investment credit only

Foreign tax and Investment credits.

Personal holding company tax

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

Credit for U.S. tax paid on special fuels, nonhlghway gasoline,
and lubricating oil

Credit for tax paid by regulated investment companies

Payments with applications for extension of filing time

Members of controlled groups:

Total number of returns

Additional tax under controlled group provisions for members
of groups —

Allocating one surtax exemption under section 1561

Electing to use multiple surtax exemptions under sections 1562

and 1564

InCragroup domestic dividends subject to 100 percent deduction:

Numbe r o f re turns

Amoun t

Transitional 87—1/2 percent deduction:

Number of returns

Amount

Dividends received from foreign corporations paid from income
earned within the U.S.--
Quallfying for 100 percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction

Constructive taxable Income from related foreign corporations:

Includable Income of controlled foreign corporations

Foreign dividend income resulting from foreign taxes deemed
paid

RETURNS. OTHER THAN FORM 1120S, WITH NET INCOME

Number of returns, other than Form 1120S,
Net income

ec Income.

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.
Western Hemisphere Trade Corporation deduction

Income subject to tax, total

Income taxed at normal tax and surtax rates

Total net long-term capital gain taxed at alternative
Amount taxed at 25 percent rate

Income tax, total

Normal tax, surtax, and surcharge (Including alternative tax).

Tax from recomputing prior year Investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

Number of reti
Deficit

RETURNS, OTHER THAN FORM 1120S. WITHOUT NET INCOME
irns, other than Form 1120S, without net Income

25,479

894,678

32,201
6,135

942,736

430,302
429,620

644
38

1,751

6,556

428,551
423, 746
421,995

296,187
9,790

288,869
2,472

(*)
(*)

(*)
(*)

13,042

973,128

32,082

26,066

6,016

942,736

929,917

12,819

759

430,236
429,620

586
30

295,464
9,128

287,713
1,377

7,618
135.526

57

289

39

131

463

277

431

668

42

205

30

451

4

455

14

683

657

993

494

384

240

150

184

484

239

534

184

446

616

36

-

2

4

303

438

935

240

146

184

181

239

712

183

549

239

708

183

246

113

597

77

714

4

745

3

094

110

236

75

380

1

384

760

26

303

9

100

491

5

315

<*1

(*)

23

877

29,620

692,072

41,452

37,599

3,702

151

657,993

653,532

4,461

272

240,037
2 39,534

111,481

4.280

107.897

696

16,968
292,272

40,845
13,141

129

10,235

(*)
(*)

(*)
(♦)

22,675

522,763

30,309
15,768

14,541

494,384

491,012

3,372

1,455

184,473
184,446

75,981

2,982

73,463

464

9,433
126.316

30,122

219,333

24,380
1,876

102,193
102,096

41
119

102,152
102,074
102.033

45,913

1,884

44.568

539

12,983
4.070

63

(*)

15,047

299,087

23,961

22,504

1,457

279,885

278,739

1,146

102,179
102.096

45.580

1.751

44,158

329

8.752
117.285

71,398

206,666

41,333
4,832

423,238

159

043

158

145

876

22

1

033

2

837

158

010

156

206

155

173

72

727

1

164

72

862

1

299

30,496
9,148

108
5,292

(♦)

130
1,304

28,254

461,794

40,900
36,501
4,399

423,152

416,729

6,423

1,974

158,827

138,122

700

5

71.850

1.115

71.284

549

30.012
299.535

79,606

617,799

59,788
7.843

248,145

247,757

302

86

1,866
1,386

246,279
246,759
244,893

107,623
2,618

106,220
1,215

115

31,401
11,890

501

193
33

42,632

742,211

59,383

51,693

7,438

252

685,850

674,966

10,884

4,513

247,476

247.253

185

38

106,468

2,200

104.268

22.154
223.326

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

of the Data."

Corporation Returns/1970

109

ACTIVE CORPORATION RETURNS

Table 8. --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEHCIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION*
(FORM U20S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY-- Continued

[All figures are estimates based on samples — money amounts are in thousands of dollars]

Major industry — Continued

Wholesale and retail trade — Continued

Retail trade — Continued

Food
stores

Automotive

dealers and

service

stations

Apparel

and

accessory

stores

Furniture,
home fur-
nishings,
and equip-
ment stores

Eating and
drinking
places

Miscel-
laneous
retail
stores

Wholesale
and retail
trade not
allocable

RETURNS. OTHER THAN FORM 1120S, WITHOUT NET INCOME-.Cont Inued

Tax from recomputing prior year Investtnenc credit.
Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit.,..

1970 estimated tax payments

Less; Refunds of estimated tax payments.

RETURNS OF SMALL BUSINESS CORPORATIONS, FORM
1120S, WITH AND WITHOUT NET INCOME

Number of returns.

Net income:

Number of return
Amount

Form 1120S, with and without net Income.

Deficit.

NUMBER OF RETURNS WITH INCOME TAX (OTHER THAN FORM 1120S)

Number of returns with —

Income tax, total

Normal tax and surtax (including alternative tax), total.

Additional tax for tax preferences, total

Returns with net Income

Returns with normal tax and surtax..,..

66

58
8

723

662

1,156

1,095

3,326
70,806

13,730

11,147
11,031

(*)

(*)

(♦)

(45)

(47)

(49)

113
113

2,116
465

2,339
688

10,701

6,961
108,446

44,969

26,968
26,562

1,733
112

1,917
296

4,637
64,546

21,032
21,007

14
14

333
133
410
210

4,161
57,861

13,418
13.365

176
17

877

49

,578

750

7,594
97,576

23,730
23,516

2

117
37

1,155

418

1,952

1.215

10,057
128,619

37,614
37,353
(*)

(*)
(*)

(50)

32
32

(*)
(*)

726

722

1

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

no

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

Table 8. --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,

AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION

(FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY- -Continued

[All figures are estiniates based on samples — money amounts are in thousands of dollars]

Major indusCry-Contlnued

Finance, insurance, and real escace

Total
finance,

ranee,
and real

estate

In

Banking

Credit

agencies

other than

banks

(53)

Security and

commodity bro

kers, dealers

exchanges, and

services

(5i)

Holding
and other
Investment
companies

(55)

Insurance
carriers

Insurance
agents,
brokers,

and
service

(57)

Real escace

RETURNS WITH AND WITHOUT NET INCOME

Number of returns ,

Net Income (less deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dividends paid on certain public utility stock..

Income subject to tax'

Income tax, total

Normal tax, surtax, and surcharge (including alternative tax)'

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Foreign tax credit

Investment credit'

Income tax after-
Foreign tax credit only

Investment credit only

Foreign tax and investment credits.

Personal holding company tax

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

Credit for U.S. tax paid on special fuels, nonhighway gasoline,
and lubricating oil

Credit for tax paid by regulated investment companies

Payments with applications for extension of filing time

Members of controlled groups:

Total number of returns

Additional tax under controlled group provisions for members
of groups--

Allocating one surtax exemption under section 1561

Electing to use multiple surtax exemptions under sections 1562

and 1 564

Intragroup domestic dividends subject to 100 percent deduction:

Number of returns

Amount

Transitional 87-1/2 percent deduction:

Number of returns

Amount

Dividends received from foreign corporations paid from income
earned within the U.S.--
Qualifying for 100 percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction

Constructive taxable income from related foreign corporations:

Includable income of controlled foreign corporations

Foreign dividend income resulting from foreign taxes deemed
pa id

RETURNS, OTHER THAN FORM 1120S, WITH NET INCCME

Number of returns, other than Form 1120S, with net income

Ne t Inc ome

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.
Western Hemisphere Trade Corporation deduction

Income subject to tax, total

Income taxed at normal tax and surtax rates

Total net long-term capital gain taxed at alternative rates. . .
Amount taxed at 25 percent rate

Income tax, total

Normal tax, surtax, and surcharge (including alternative tax).

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

RETURNS, OTHER THAN FORM 1120S, WITHOUT NET INCOME

Number of returns, other than Form 1120S, without net Income.
Deficit

406,235

12,214,079

2,532,754
1,547,930

10,192,001

4,442,733

4.404,449

4,452

33,832

246,702

46,022

4,196,031
4,396,711
4,150,009

1,791

2,662,189
80,083

2,632,301
50,165

461

847

620,162

83,327

5,346
29,433

327
363,996

209
28,516

183
306

10,447
36,726

232,470

14,841,697

2,435,724

984,085

1,450,900

739

10,187,340

9,434,457

752,883

85,184

4,438,808

4,402,829

3,764

32,215

2,650,397
78,604

2.613,680
41,856

144.448
2.771.833

15.042

3,419,200

205,772
102,743

3,400,838

1,575,839

1,569,419

1,218

5,202

130,826

36,233

1,445,013
1,539,606
1,408,780

905,828
36,355

881,272
11,799

114

207

225,803

2,034

922

955

25
2,487

22
414

672
7,869

13,254

3,590,522

194,267
103,029
91,238

3,400,477

3,259,275

141,202

4,911

1,574,996

1,569,270

1.161

4.565

901.142
36.145

875.850
10.853

1.448
172.571

52.163

795,526

167,949
34,161

1,039,450

457,608

434,543

1,017

22,048

17,992

3,349

439,616
454,25')
436.267

3

263,475
11,062

264,509
12,092

87

17

64,969

14,205

(*)
(•>)

26
15,698

660

,977

29,854

1,193,291

166,079
133,427
32,291

361

1,037,085

985,456

51,629

13,862

456,788

433,865

939

21.984

261.892
10,839

262,261
11,203

20.158
409.654

4,718

19,223

31,918
20,611

137,287
137,065

222
(S

1,681

200

135,606
137,087
135.406

74,722
3,899

72,494
1,671

3
8,780

(*)
(")

5,169
1,186

1,732

322,998

28,778
11,307
17,471

294,578

277,808

16,870

835

137.072

137,065

7

,')

74.262

3.656

70.661

55

2,369
303.983

32,692

3,155,064

684,949
632,193

428.496

152,862

151,361

50

1.451

19.276

574

133.586
152.288
133,012

1,769

64,867
2,686

63,650
1,469

27

466

22,266

7,350

563
1,197

184
205,294

43
7.810

104
545

2.999
15.517

18.820

3.412,914

672,696

52,756

619,940

428,496
264,571
163,925
26,504

152,837

151,346

49

1,442

64,632
2,655

63,265
1,288

12,207
268,153

4,760

3,486,474

1,033,821
682,245

2,964,100

1,417,901

1,415,222

1,071

1,608

74,331

2,965

1,343,570
1,414.936
1,340,605

1,097,915
20,774

1,097,928
20,787

41
187,341

415
322

35
135,315

(*)
(*)

751
1,508

2,979

3,881,659

974,349

351,553

622,773

23

2,962,729

2,798,344

164,385

2,219

1,417,100

1,414,607

895

1,598

1,095,433
20,190

1,091.971
16,728

1,392
398.817

28,675

268,185

326,594

1,011,998

25,963
12,983

382,382
62,994

316,170

1,748,269

127,193

127,089

57

47

574,043

569,750

817

3,476

2,360

236

232

2,469

124.833
126.961
124,601

573,807
571,574
571,338

-

19

73,170
712

72,842
364

182,212
4,595

179,606
1,983

3

176

-

39

17,058

74,107

17

058

4

602

261

1

413

23

2

889

(*1

(*)

118
1,598

6.806
85,073

53,213

2

290

8

007

46

1

725

78

2

390

15,134

150,697

340,510

2,099.803

24,880

374,675

12,844

319,169

11,900

55,287

136

219

316,170

1,747,705

306,961

1,542,042

9,209

205,663

388

36,465

127,193

572,822

127,089

569,587

57

656

47

2,579

73.109

179,927

712

4,407

72,666

177,006

249

1,480

100,068
1.133.582

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

Corporation Returns/1970

111

ACTIVE CORPORATION RETURNS

Table 8. --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION
(FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY- -Continued

[All figures are estimates based on samples — money amounts are in thousands of dollars]

Major Indus try --Continued

Finance, insurance, and real estate

Total
finance,
insurance,
and real
estate

Banking

Credit

agencies

other than

banks

Security and
commodity bro-
kers, dealers,
exchanges, and
services

Holding
and other
investment
companies

Insurance
carriers

nsurance

agents.

brokers.

and
service

(51)

(54)

(55)

RETURMS, OTHER THAN FORM 1120S. WITHOUT NET INCOME-~Continued

Income tax , cota 1 .

Tax from recomputing prior year investment credit.
Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit....

1970 estimated tax payments

Less: Refunds of estimated tax payments.

RETURNS OF SHALL BUSINESS CORPORATIONS, FX)RM
1120S, WITH AND WITHOUT NET INCOME

Number of returns. Form 1120S, with and without net Income.
Net income:

Number of returns

Amount

Deficit

NUMBER OF RETURNS WITH INCOME TAX (OTHER THAN FORM 1120S)

Number of returns with--

Income tax, total

Normal tax and surtax (including alternative tax),

Additional tax for tax preferences, total

Returns with net Income

Returns with normal tax and surtax

688

1

595

11

792

1

479

18

621

8

309

29,317

16,116
240,242

196,411

195,481

3,443

3.246

3.083

57
637

4,686
210

5,422
946

340

305

1,483

234

12.801

12.709

334

308

299

78
42

1,583
223

2,248
889

1,334
21.715

25.609

25,449

2,086

2,080

2.065

215

215

I

460

243

1,833

1,616

148
3,264

1.491
1.461

(•)

(*)

(*)

1
9

235
31
385
181

1,665

750
15,018

4,715

14,822

14.775

141

134

125

801

176
10

2,482

584

5,957

4,059

320
4,087

,233
,204

19
17

176
115

6,735

5,041
77,849

13,815
13,703

(*)

(*)

(*)

1,058
161

2,600
503

8,218
116,826

71,049

125,636

125,176

848

693

569

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

112

ACTIVE CORPORATION RETURNS

Corporation Returns/1970

Table 8. --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,

AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION

(FORM 1120S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY--Coritinued

[All figures are estimates based on sainples — money amounts are in thousands of dollars]

Major Industry — Continued

Total
services

Hotels

and other

lodging

places

Personal
services

Business
services

Automobile
services,
and mis-
cellaneous
repair
services

Amusement

and
recreation
services

Other
services

Nature of
business

not
allocable

RETURNS WITH AND WITHOUT NET INCOME

(61)

(63)

Number of returns

Net income (less deficit)

Statutory special deductions, total

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Income subject to tax

Income tax, total

Normal tax, surtax, and surcharge (including alternative tax)-..

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Foreign tax credit

Investment credit

Income tax after —

Foreign tax credit only

Investment credit only

Foreign tax and investment credits

Personal holding company tax

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

Credit for U.S. tax paid on special fuels, nonhighway gasoline,
and lubricating oil

Credit for tax paid by regulated investment companies

Payments with applications for extension of filing time

Members of controlled groups;

Total number of returns

Additional tax under controlled group provisions for members
of groups--

Allocating one surtax exemption under section 1561

Electing to use multiple surtax exemptions under sections 1562

and 1564

Intragroup domestic dividends subject to 100 percent deduction:

Number of returns

Amount

Transitional 87—1/2 percent deduction:

Number of returns

Amount

Dividends received from foreign corporations paid from income
earned within the U.S. —
t^alifying for 100 percent deduction by U.S. corporate sole

stockholder

Qualifying for 85 percent deduction,

onstructive taxable income from related foreign corporations:

Includable income of controlled foreign corporations

Foreign dividend income resulting from foreign taxes deemed
paid

RETURNS, OTHER THAN FORM 1120S, WITH NET INCOME

Number of returns, other than Form 1120S, with net income

Net income

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.
Western Hemisphere Trade Corporation deduction

Income subject to tax, total

Income taxed at normal tax and surtax rates

Total net long-term capital gain taxed at alternative rates.
Amount taxed at 25 percent rate

Income tax, total

Normal tax, surtax, and surcharge (including alternative tax)..

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

RETURNS, (yiHER THAN FORM 1120S, WITHOUT NET INCOME

Number of returns, other than Form 1120S, without net income.
Deficit

281,218

1,198,703

310.968
55,262

2,653,724

1,062,678

1,058,264

3.089

1,325

41,35b

18,192

1,021,322
1,044,486
1,003,130

542,124
19,475

534,004
11,353

525

26

159,414

39,912

2,275

16,076

36
9,039

25,230

120,167

2,936,287

305,601
255,514
49,895

192

2,651,906

2.552,113

99,793

17,671

1,060,959

1,057.740

2.107

1.112

536,516

18,955

526,056

8,495

107,560
1,932,194

20.049

111,652

47.089
9,318

280,560

117.681

116,692

513

476

6,863

3,237

110,818
114,444
107,581

73,958
5,351

70,059
1,449

20

14,752
2 242

185
793

3,829

7,668

319,996

45,709

37,771

7,938

278,742

260,073

18.669

2.631

116.794

116,168

322

304

72,866

5,347

68,138

619

7,773
186,874

35,715

175.501

21,128
2.255

220,987

83,949

83,610

313

26

499

545

83,450
83,404
82,905

37,866
927

37,513
574

25

11,215
4,932

(*)
(*)

15,230

240,788

20,546

18,873

1,673

220,987

212,377

8.610

1,408

83,889

83,610

253

26

37,645
767

37,385
507

12,582
89,287

93,863
264,407

115,192

26,547

975,616

404,573

403,285

1,166

122

12,415

5,952

392,158
398,621
386,206

227,316
6,758

225,124
4,566

26
56,751

943
6.336

(*)
(*)

54
4,391

/,671
9,597

1,082,508

113.437
88.585
24,792

60

975,616

958,997

16.619

2,623

404.131

403.285

734

112

225,540
6,737

222,559
3,756

40.284
872,135

35,283

131,192

16,087
1,155

67,467

66,963

504

73
3,803

67,394
63,664
63,591

19,995
2,011

20,260
2,276

211

12,128
5,650

488
2.669

16,405

213,291

15,936
14,932
1,004

198,235

195.043

3,192

384

67,370

66,963

407

19,618
1,955

19,906
2,243

11,936
112,877

35,889

298,950

57,587

10,049

488.560

207.251

206,369

317

565

15,564

3,573

191,687
203,678
188,114

110,489

2,012

109,328

852

75

29,331
5,623

369

2,441

(*)
(•)

(*)
(*)

283

7,911

13,762

543,008

56,458

47,522

8,920

16

488,560

455.053

33.507

10.208

207.170
206,369

109,474

1,958

107,516

15,216
270,027

60,419

217,001

53,885
5.938

489,766

181,757

181,345

276

136

5,942

1,082

175,815
180,675
174,733

72.500
2,416

71,720
1,636

35

237

6

170

199

2

331

I

(*)
(»)

2
058

510
3,591

27,809

536,696

53,515

47,831

5,568

116

489.766

470.570

19,196

617

181.605

181.345

129

131

71,373
2,191

70,552
1,370

19.769

400,994

4,149

-10,036

1,889
8

6,709
2,294
2,294

2,294
2,294
2.294

1,037

8

1,029

409
635

813

8,625

1,889
1,881

6,709

6,693

16

14

2,294
2,294

1,037

8

1,029

2,502
15,998

Footnotes at end of table. See text for expla

ory statements and for "Description of the Sample and Limitations of the Data."

Corporation Returns/1970

113

ACTIVE CORPORATION RETURNS

Table 8. --TAX ITEMS: NUMBER OF RETURNS, NET INCOME OR DEFICIT, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, CREDIT,
AND PAYMENT ITEMS, SELECTED CONTROLLED GROUP AND DIVIDEND RECEIPT ITEMS, CONSTRUCTIVE FOREIGN INCOME, SMALL BUSINESS CORPORATION
(FORM 1I20S) INCOME, AND NUMBER OF RETURNS BY SELECTED TYPES OF TAXES, BY MAJOR INDUSTRY--Continued

[All figures are estijnates based on samples — tnoney amounts are in thousands of dollars]

Major lndustry--Continued

Total
services

Hotels
and other
lodging
places

Personal
services

Business
services

Automobile
services,
and mis-
cellaneous
repair
services

Amusement

and

recreation

services

Other
service

Nature of

business

not

allocable

(60)

(62)

(63)

(65)

RETURNS, OTHER THAN FORM I120S, WITHOUT NET INCOME— Continued

Income tax, total

Tax from recomputing prior year investment credit

Additional tax for tax preferences

Total net estimated tax payments

1969 overpayments claimed as a credit

1970 estimated tax payments

Less: Refunds of estimated tax payments

RETURNS OF SMALL BUSINESS CORPORATIONS. FORM
I120S, WITH AND WITHOUT NET INCOME

Number of returns. Form 1120S, with and without net income

Net Income;

Number of returns

Amount

Deficit

NUMBER OF RETURNS WITH INCOME TAX (OTHER THAN FORM 1120S)

Number of returns with--

Income tax, total

Normal tax and surtax (including alternative tax), total

Additional tax for tax preferences, total

Returns with net income

Returns with normal tax and surtax

982
207

5,608

520

7,948

2,858

30,358
448,582

102,476

101,446

119

102

96

191
166

1,092

4

1,921

830

2,065
61,908

6,420

6,399

65

55

51

221
160
128

67

4,077
41,354

12,982

12,692

15

15

15

432
10

1,776

21

2,565

810

8,120
104,021

33,680
33,258

(♦)

(*)

(♦)

377
56

354
33

4,199
42,723

14,204
14,120

,015

54

,812

852

3,898
73,750

10,891
10,815

(*)
(•)

147
5

1,127
225

1,168
266

7,999
124.826

24.298
24,159

(*)

(*)

(*)

184
076

611
595

(*) Estimate is not shown separately because of high sampling variability. However, the data are Included in the appropriate totals.
The following amounts were reported on returns without net Income by 27 life insurance companies and banks with life Insurance departments taxable under special provisions of
the Internal Revenue Code: Income subject to tax, $1,732,000; total income tax, 5779,000; investment credit, $4,000.

2 Includes income tax reported on returns of a few mutual savings banks, regulated investment companies or real estate Investment trusts not eligible for alternative tax but
with capital gains taxed at 25 percent under special provisions of the Internal Revenue Code. Such capital gains were not available from the return form and therefore were
not included in income subject to tax.

^Less than $500 per return.

NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data."

114 Corporation Returns/1970

ACTIVE CORPORATION RETURNS OTHER THAN FORM U20S

Table 9. --INCOME, SPECIAL DEDUCTION, TAX AND TAXPAYMENT ITEMS, BY TAX STATUS, BY ACCOUNTING PERIOD

[All figures are estimates based on sampl es - -money ajrounts

in thousands of dollars]

Accounting period ended

Total

number of

active

corporation

returns
other than
Form 1120S

Returns with normal tax, surtax, and surcharge (Including alternative tax) before foreign tax and investment credits

Number of
returns

Total
receipts

Selected income items

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

Dividends
received

from
domestic
corporations

Dividends

received

from foreign

corporations

subject to

an 85 or
100 percent
deduction

Constructive

taxable

Income
from related

foreign
corporations

Total

receipts

less

total

deductions

Net income or deficit

(1)

(3)

(4)

(8)

(10)

(U)

Total

Annual returns, total....
December 1970

Noncalendar year, total

July 1970

August 1970

September 1970

October 1970

^November 1970

January 1971

February 1971

March 1971

April 1971

Hay 1971

June 1971

Part year returns, total.

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

749,482

48,749
54,696
102,948
56,857
35,956

45,113
44,964
96,353
58,425
55,385
150,036

86,044

4,701
4,559
9,677
5,567
4,354
18,817

3,991
3,976
7,938
4,330
5,295
12,842

735,567

702,368

403,451

26,833
28,224
56,967
30,985
18,874

26,299
23,050
51,971
29,210
27,910
83,129

33,198

1.910
1,717
3,877
1,984
2,021
6,840

1,485
1,356
2,543
1,202
2,373
5,890

1,325,009,019

1,304,681,299
799,641,710

505,039,589

32,470,113
31,192,661
64,414,358
45,282,356
24,437,815

71,910,086
27,991,296
59,597,990
29,707,280
28, 63'3, 314
89,396,320

20,327,720

1,307,422
1,066,503
1,902,342
1,215,752
752,457
6,358,713

791,467

671,709

1,115,957

822,974

2,444,638

1,877,786

845,357

44,044
77,978
114,162
88,971
45,876

63,097
39,510
95,867
59,330
46,708
169,814

75,219

21,905

3,556

9,504

1,671

577

14,142

(*)

545
6,704
8,513

328
6,198

385,801

10,787
16,953
45,341
52,067
24,323

33,317
18,653
48,138
16,883
21,760
97,579

7,997

1,265
237
889

1,484
263

2,151

365
14

228

610
15

476

5,911
5,908
4,345
1,563

283
3

1,636,022
1,444,527

191,495

10,752
12,804
25,387
23,976
7,350

8, 509
5,222

34,122
8,327
1,889

53,157

6,459

346
2,982

21,941,102

1,389,866
1,370,941
3,051,727
1,822,233
1,194,977

2,873,978
1,047,308
2,445,156
1,281,854
1,151,199
4,311,813

1,444,430

100,804
67,313

121,202
75,013
47,182

590,012

58,619
38,873
78,731
72,029
69,341
125,311

76,208.451

52,743,892

22,036,071

1,394,568
1,379,751
3,070,211
1,839,867
1,196,294

2,876,487
1,047,435
2,459,078
1,285,307
1,147,356
4,339,717

1,428,488

97.978
66,177

119,125
72,422
45,640

587,677

58,492
38,830
76,746
73,111
68,948
123,342

76,241,465
74.812,977
52,773.525

22,039,452

1.394.568
1.379.751
3.070,211
1.839,867
1,196,294

2,876,487
1,047,435
2,462,422
1.285,307
1,147,356
4,339,754

1,428,488

97,978
66.177

119.125
72.422
45,640

587.677

58.492
38.830
76.746
73,111
68,948
123,342

33.014
33,014

Accounting period ended

Returns with normal tax, surtax, and surcharge (including alternative tax) before foreign tax and investment credits--Continued

Statutory special deductions

Net
operating

loss
carryover

Dividends received deduction

For InCragroup
domestic dividends

of members of

controlled groups

under the elective —

100 percent
deduction

(groups
allocating
one surtax
exemption)

Transi-
tional
provision
(groups
lectlng
multiple
surtax ex-
emptions)

Deduction

for

lividends

paid on

certain

public

utility

stock

Western
Hemisphere

Trade

Corporation

deduction

Income subject to tax

Net long-term capital gain
taxed at alternative rates

Amount
taxed at
25 percent
rate

Income
taxed at

normal
tax and

surtax

rates

Total

Annual returns , total

December 1970

Noncalendar year, total.

July 1970

August 1970

September 1970

October 1970

November 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

Part year returns, total..

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

(15)

(16)

(22)

3,859,077
3.826.170

836,199

31,224
42,080
99,369
73,193
40,560

156,482
38,582
92,054
45,792
47,568

169,295

32,907

4,049
1,240
3,742
1,806
2,193
9,991

1,636
1,302
2,122
1,292
422
3,112

1,012,567
987,635

491,346

21,738
24,852
57,03 0
29,576
18,285

128,696
22,096
49,798
31,287
28,692
79,296

24,932

(*)
(*)

2,976
550

1,960
(*)

(♦)
(*)
(*)
(*)

411
2,467

2,536,664

327,927

8.684
14.739
39,317
40,975
20,362

26,987
15,719
40,687
14,337
18,518
87,602

6,718

(*)

207

766

1,256

233

1,807

295

10

193

493

11

65,533
65,084

69,716

325

2.602

12.719

1.670

5,053

669
1,028
3,397
1,807
2,004
38,442

366
5

174
25
10

8,127
1,777
2,071
2.379
2,039
3,724

449

16,717

802
2,315
2,997
2,632
1.913

799
767

1.569
168
358

2,397

1,257
2

72,365,451
70,969,236

21,193,872

1,363,172
1,339,873
2,966,260
1,766,929
1.153.504

2.719,384
1,008,934
2,370,356
1,240.496
1.100.794
4,164,170

1,396,215

93,852
64,969

115,422
70,679
43,425

578,011

56,825
37,498
74,878
71,859
68,555
120,242

3,011,430
2,948,138

666,295

36,678
66,792
88,794
74.417
33.935

54.945
23,401
73.377
46.692
35,530
131,734

63,342

21,309

2,852

(*)

1,664

577

11,360

900

160

6,059

7,384

225

5,842

361,667
353,867

130,096

4,935
26,437
21,115
7,463
3,275

6.201
2.813
13.894
14.420
7,357
22,186

7,800

136

2,451

68

176

1

1,232

69,353,971
68,021.098
47,493,521
20,527,577

1,326,494
1,273,081
2.877,466
1,692,512
1,119,569

2,664,439
985,533
2,296,979
1,193,804
1,065,264
4,032,436

1,332,873

72,543
62,117

110,412
69,015
42,848

566,651

55.925

37,338
68.819
64.475
68,330
114,400

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

Corporation Returns/1970

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120S

Tabic 9.--INCOME, SPECIAL DEDUCTION, TAX AND TAXPAYMENT ITEMS, BY TAX STATUS, BY ACCOUNTING PERIOD- - Continued
[All figures are estijiiates base3 on samples — money amoun+s are In thousands of dollars]

115

Accounting period ended

Total

Annual returns, total....

December 1970

Noncalendar year, total

July 1970

August 1970

September 1970

October 1970

November 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

Part year returns, total.

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

Returns with normal tax, surtax, and surcharge (Including alternative tax) before foreign tax and inveatment credics--Continued

Income tax

33,243,110
32,640,375

23,445,691

9,194,684

610,062
584,643
1,317,221
778,571
511,624

1,242.544
428.742
999,289
515,253
452,145

1,754,590

602,735

39,019
28,117
48,531
29,406
17,091
266,740

24,455
14,970
30.153
30,322
28,853
45,078

ormal tax, surtax, and surcharge
(including alternative tax)

32,946,987

32,346.417

23,177,183

9,169,234

608,689
582,428
1,313,129
774,580
509,130

1,240,852
427,867
997,191
513,813
451,170

1,750,385

600,570

38,934
28,057
47,961
29,361
16,990
266,053

24,283
14,960
30,003
30,225
28,796
44,947

220,794

35,071
29,653
58,088
28,869
15,347

23,849
6,069

11,679
3,924
1,616
6,629

13,062

1,638
920

1,255
697
289

5,218

224
125
610
319
1,054
713

Additional tax under con-
trolled group provisions
for members of groups - -

Allocating
one surtax
exemption
under sec-
tion 1561

(26)

284
906
519
512
261

409
337

1,088
434
466

1,703

1,255

29
170

75
123

295
109

Electing to
use multiple

surtax exemp-
tions under

sections 1562
and 1564

(27)

143,449

83,066

4,917
4,117
7,687
4,840
3,162

11,169
5.248

12,191
6,802
5.203

17,725

6,176

252
278
502
223
338
1,511

396
417
491
353
280
1,130

Tax from

recomputing

prior year

investment

credit

(28)

63,228

61,527

45,632

15,895

909
1,116
3,156
2,636
2,035

1,227
609

1,146
702
502

1,857

1,701

30
(*)

532
9

101

Additional
tax for tax
preferences

(29)

164

(*)
(*)
(*)
(*)

232,895

232,431

222,876

9,555

464
1,099

936
1,355

459

465
266
952
738
473
2,348

464

Foreign tax
credit

Investment
red it

(*)
(')

4,548,986

316,705

15,619
15,247
43,673
55,210
13,762

14,910
7,591

50,752

11,557
4,846

83,538

13.571

129

4,683

1,083

332

447

6,201

2

15

(•)

396

231

Income tax after foreign tax and
investment credits

859,243

133,412

11,728
9,505
30,439
17,071
6.913

24,619
3,771
9,543
3,170
2,485

14,168

6,711

685
120
553
(*)

179
4,016

102
100

(*)

(*)
470
274

Normal tax, surtax,
and surcharge (includ-
ing alternative tax)

27,828,170
27,245,717

8,744.567

582.715
559,891
1,243,109
706,290
490,949

1,203,015
417,380
938,994
500,526
444,814

1,656.884

582,453

38.205
23.314
46,895
29,062
16.465
256.523

24.351
14,855
30.033
29.834
28.152
44.764

Number of
returns

397.311

26.431
27.941
55.877
30,435
18,517

26,099
22,621
51,166
28,630
27,585
82,009

33,078

1.910
1,715
3,871
1,984
2.021
6,834

1,465
1.336
2.519
1.194
2,356
5,872

27,532,047

26,951.759

18,232.642

8,719.117

581,342
557,676
1,239,017
702.299
488.455

1,201,323
416,505
936,896
499,086
443,839

1,652,679

580.288

38,120
23.254
46,325
29,017
16,364
255,836

24,179
14,845
29,883
29,737
28,095
44.633

Accounting period ended

Returns with normal tax, surtax, and surcharge (including alternative tax) before foreign tax and investment credits--Cont inued

Personal

holding

company

Tax payments

Estimated tax payments

Total net
estimated

tax
payments

1969 over-
payments

claimed as
a credit

1970 estimated
tax payments

Less; Refunds
of estimated
tax payments

Credit for

U.S. tax paid

on special

fuels , non-

highway

gasoline, and

lubricating

oil

Credit for
tax paid by
regulated
investment
companies

Payments
with applica-
tions for
extension
of filing
time

Tax due

at time
of filing

Tax overpayment

To be
credited

(39)

(40)

Total

Annual returns, total

December 1970

Noncalendar year, total..

July 1970

August 1970

September 1970

October 1970

November 1970

January 1971

February 1971

March 1971

April 1971

Hay 1971

June 1971

Part year returns, total...

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

Hay 1971

June 1971

Footnotes at end of table

(')

(')

22
(')

153

583

(') "

19,933,564

359,710
325,702
755,871
441,773
315.388

814,527
252.011
549,448
267,426
258,411
952,267

355,533

24,524
16,175
15,080
14,612
5,563
188,135

12.941
9.563
12.285
19.686
18.293
18.676

205,168

4.320
2,867
11,122
14,098
25,514

34,313
6,082

28,468
9,813
8,709

59,862

18,838

1,498
399
391
833
484

8,662

(*)
2,680
(♦)
(*)

921
(*)

20,001.190

356.046
325.278
748.192
454.320
290.198

790.104
248.672
541.691
259.444
252.009
901,175

337,931

23,026
15,894
14,778
14.102
5,079
179.625

12.653
7.239
10.995
(*)

17,549
18.155

727.448
726,212

79,715

(*)

2,443

3.439

26.625

324

9.890
2.743
20.705
1.828
2.307
8,755

1.236

(')
(*)

(*)
(♦)
(')

13.001

5,784

302
668
781
299

328
265
736
411
256
1,119

1,746

1,746

1,086

660

(I)

281
2

133

83

172

(*)
(I)

(*)

4.294,482
4,163.778

77,060
75,695
186,010
93,374
64.250

247,699
59,268

131,418
64,852
55.394

273,588

130,704

6,948
4,485

14.857
4.112
3.557

59.542

4.019
2.464
8.909
7.343
5,445
9,023

4,682,240
4,544.484

167.247
181.719
342,784
203,601
129,605

182.154
123,092
298,386
185,937
151,389
483.397

137,756

7,490

6,423

20,314

11,518

7,815

23,687

8,161
5,333

11,614
8,977
6,465

19,959

328.068

21.528
23,310
41,948
32.847
18,656

41,536
17,230
40,325
17,751
20,497
52,440

41.031

731

3,734

(*)

1,080

482

14,787

788
2,551
2,174
(*)
2,253
2,895

166,583

13,491

7,536

21,868

12.218

7.716

19,767
8,242

25,236
8,641

12,927

28,941

19.610

415

3.239

2.341

272

246

6.281

338
2,094
1.544
10
1.470
1.360

t for explanatory statements and for "Description of the Sample and Limitations of the Data

116

Corporation Returns/1970

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120S

Table 9. --INCOME, SPECI AL DEDUCTION, TAX AND TAXPAYMENT ITEMS, BY TAX STATUS, BY ACCOUNTING PERIOD- -Continued

[All fiinires are estimateG based on sanples — money amoLmtP are in thousands of dollars]

Accounting period ended

Returns wlCh normal tax, surtax, and surcharge flncludlng alter-
native tax)before foreign tax and Investment credl ts--Cont Inued

Tax overpayment--Contlnued

To be
refunded

To be
partially

credited and
partially
refunded ,

or not stated

Investment

credit
carryover

Unused

investment

cred it

Unused
tentative
Investment

credit

Returns without normal tax, surtax, and surcharge (including alternative
tax) before foreign tax and Investment credits

Numbe r o £
returns

Total
receipts

Selected income items

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

Dividends
received

from

domestic

corporations

Dividends
received from
foreign corpo-
rations sub-
ject to an 85
or 100 percent

deduction

Constructive

taxable
income from

related

foreign
corporations

(47)

(48)

(49)

(50)

(52)

(53)

(54)

(55)

(56)

Total

Annual returns, total....
December 1970

Noncalendar year, total

July 1970

August 1970

September 1970

October 1970

November 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

Part year returns, total.

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

74,075

6,188
4,159
9,333
6,013

6.543

9,518
4,132
7,947
5,332
2,649
12,261

15,825

277
446

1,007
791
236

3,267

427
457
522

6,077
783

1,535

87,410

1,849
11,615

10,747
14,616
4,397

12,251
4,856
7,142
3,778
4,921

11,238

5,596

49
69
17

5,239
23

108
52

454,708
450,173
397,016

53,157

5,152
3,043
11,760

3,948
(*)

4,785
1,854
4,964
2,285
2,428
9,956

4,535

(*)

46

162

(*)

55

2,427

(*)
(*)

526,858
524,436
481,269

43,167

3,378
3,233
10,861
6,563
7,535

1,981
(*)

2,572
(*)

1,702

3,569

2,422

18,928

1,001
1,600
3,855
4,240
5,296

732
116
776
330
469
513

(*)
(*)

346,031

21,916
26,472
45,981
25,872
17,083

18,815
21,914
44,382
29,215
27,475
66,907

52,846

2,790
2,841
5,800
3.583
2,333
11,976

2,506
2,620
5,395
3,128
2,921
6,951

348,136,088
337,885,041
195,814,077

142,070,964

11,788,340

9,232,972

17,620,080

12,089,031

6,305,108

12,771,284
7,331,336

17,507,192

10,011,246
8,675,142

28,739,233

10,251,047

363,739
579,707
974,073

1,012,091
404,400

2,990,776

317,683
856,933
843,127
619,374
406,645
882,499

540,366

15,329
21,109
52,422
100,413
70,304

21,893
27,809
72,183
49,856
34,931
74,117

35.928

2

935

165

4

626

3

649

1

046

14

294

275

1

412

2

,335

1

922

2

,100

1

169

1,326,443

682,210

31,717
36,118
103,922
237,850
131,932

25,150
9,059
23,208
39,482
15,342
28,430

12,333

42
1,532
3,271
445
1.656
2,651

250

76
372
401
882
755

809
809
476
333

7
72

1

23

3
196

37,394
37,166
24,658

12,508

356
193
140
206
8
448

7,991

475

1,460

1,231

228

52
176

Accounting period ended

Total

Annual returns, total.

December 1970.

Noncalendar year,

July 1970

August 1970

September 1970.
October 1970.. .
November 1970..

January 1971. . .
February 1971..

March 1971

April 1971

Hay 1971

June 1971

Part year returns, total.

July 1970

August 1970

September 1970.
October 1970...
November 1970..
December 1970..

January 1971.. .
February 1971..

March 1971

April 1971

May 1971 ;

June 1971

Returns without normal tax, surtax, and surcharge (including alternative tax) before foreign tax and Investment credits--Contlnued

Returns with net income

Total

receipts

less total

deductions

Net income or deficit

-11,564,097
-10,620,702

-450,949
-399,062
-694,907
-216,174
-50,674

-402,210
-337,836
-838,^80
-434,885
-385,015
-1,230,551

-943,395

-40,889
-47,320

-138,347
-67,031
-38,612

-242 , 054

-31,442
-52,083
-92,973
-52,946
-30,958
-108,740

-12,158,345
-11,204,301

-5,447,545

-451,893
-399,583
-697,250
-218,245
-53,998

-402,848
-338,477
-832,344
-434,984
-385,057
-1,232,866

-954,044

-41,217
-47,465

-143,354
-67,946
-38,659

-244,595

-32,369
-52,133
-93,137
-53,078
-31,073
-109,018

Net income

4,439,878
4,371,306

1,923,662

111,150
94,069
286,246
425,448
279,140

77,088
60,944
155,802
122,500
89,188
222,087

3,536

(*)
8,785
3,859

(*)
11,057

(*)
(*)

14,378
(*)
5,442

12,309

16,598,223
15,575,607
8,204,400

563,043
493,652
983,496
643,693
333,138

479,936
399,421
988,146
557,484
474,245

44,753
49,484

152,139
71,805
39,475

255,652

33,206
53,091

107,515
57,654
36,515

121,327

Total
statutory

special
deductions

Net
operating

loss
carryover

(62)

2,592,608
2,517,164

943,728

59,665
72,974
98,719
77,070
52,036

60,417
62,518

127,363
74,567
66,423

191,976

75,444

1,849,001
1,781,100

837,557

55,888
62,966
87,404
65,862
41,260

47,389
56,457

116,706
66,369
61,646

175,610

67,901

3,562

3,536

5,738

(*)

7,125

6,273

4,069

3.699

2,447

1,041

16,437

14,385

946

(*)

1,017

(*)

14,215

14,154

4,329

(*)

5,490

4,762

10,069

9,524

Dividends received deduction

For intragroup domestic dividends

of members of controlled groups

under the elective

513,217
510,552

62,140

1,783
2,843
6,934
8,104
8,293

5,024
2,731
5,696
6,656
2,024
12,052

2,665

615

157

5

871

6
14

680
308

100 percent
deduction

(groups
allocating
one surCajt
exemption)

129

633

129

633

118

071

11

562

220

778

1

328

262

6

249

170

85

Transitional

provision
(groups electing
multiple surtax

exemptions)

(65)

Net income

of regulated

investment

companies

and of real

estate

investment

trusts

(66)

11

008

2,305,102

10

741

2,298,024

7

203

1,221,213

3

538

1,076,811

_

54,763

_

29.680

196,922

356,635

-

234,826

744

30,657

-

2,583

_

41,930

205

54,902
28,359

2

589

45,554

7,078

606
2

1,570
308

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

Corporation Returns/1970

ACTIVE CORPORATION RETURNS OTHER THAN FORM 11203

Table 9. --INCOME, SPECI AL DEDUCTION, TAX AND TAXPAYMENT ITEMS, BY TAX STATUS, BY ACCOUNTI NG PERIOD- -Continued

[All rigures are estL-nates based op, sainples — rri^ney ajmunts are in thousands of :iollarsj

117

Accounting period ended

Returns without normal tax, surtax, and surcharge (including alternative tax) before foreign tax and investment credits--Continued

Tax from

recomputing

prior year

investment

credit

Annual returns, total.

December 1970,

Noncalendar

July 1970

August 1970

September 1970,

October 1970

November 1970,.

January 1971.,.
February 1971,,

March 1971

April 1971

May 1971

June 1971

Part year returns, total.

July 1970

August 1970

September 1970,
October 1970, , ,
November 1970, ,
December 1970, ,

January 1971 , , ,
February 1971, ,

March 1971

April 1971

May 1971

June 1971

8,701

158
198
493

227
152
691

(*)

266
729

<*)
(*)

(♦)
(*)
(•)

313
38

Additional
tax fot tax
preferences

(68)

Personal

holding

company

tax

32,312

31,750

28,188

3,562

220
242
354
497
209

240
178
485
301
227
609

(♦)

28
155

265

265

252

13

1

Tax payments

Estimated tax payments

Total net
estimated

tax
payments

(70)

103,727

99,188

53,683

45,505

2,729
2,665
5,606
5,455
1,505
2,592
1,859
8,682
3,628
3,528
7,256

4,539

389
155
293
279
133
579

1,913

249

39

424

84

1969 over-
payments

claimed as
a credit

(71)

19,765
19,335
11,415
7,920
12

119

(♦)

1
(*)

(*)
654

2,072
623
948

1,782

430

I
17
(*)

(*)
(*)

1970 estimated
tax payments

(72)

187,242
182,467

65,125

3,109
2,556
6,060
6,254
1,935
5,381
3,289

13,271
7,579
4,484

11,207

4,775

{*)
{*)

(*)
(*)

(*)
(*)
(*)
(*)

Less: Refund:
of estimated
tax payments

(73)

103,274
102,609
75,066
27,543

392

14
573

(*)
(*)

4,018
2,084
6.661
4.575
1,904
5,735

665

(♦)

(♦)

Credit for

U, S, tax

paid on

special fuels,

nonhighway
gasoline, and
lubricating
oil

7

,608

7

.411

5

.144

2

,267

(*)

165

289

132

157

76

133

422

(*)

131

498

28
118

Credit for

tax paid by

regulated

Investment

companies

Payments with

applications

for extension

of filing time

Tax due
at time
of filing

f77>

35,332

16,322

33,613

15.010

24.164

10.609

9.449

4.401

370

333

816

132

1.216

630

938

661

510

218

1,244

230

150

(♦)

1.185

80!

840

(*)

272

221

1,908

593

1,719

1.312

24

4

-

(*)

(*)

172

(*)

157

(*)

205

434

5

(*)

(*)

215

8

'11

38

(*)

158

(*)

210

(♦)

(*)

Accounting period ended

Returns without normal tax, surtax, and surcharge (including alternative tax) before
foreign tax and investment credit5--Contlnued

Tax overpayment

To be
credited

To be
refunded

To be

partially

credited and

partially

refunded ,

or not stated

Investment

credit
carryover

Unused

investment

credit

Unused
tentative
Investment

credit

Returns without net Income but with normal tax,
surtax, and surcharge (including alternative
tax) before foreign tax and Investment credits

Number of
returns

Total
receipts

Total

receipts

less total

deductions

Normal tax,

surtax, and

surcharge

(including

ilternative tax)

(78)

(80)

(81)

(85)

(86)

Annual returns, total.

December 1970.

115,430
61,902

Noncalendar year, total.

July 1970

August 1970

September 1970.
October 1970...
November 1970..

January 1971...
February 1971..

March 1971

April 1971

May 1971

June 1971

2,872

149

3,330

102

6,886

1,165

5.886

60

2,036

259

3,675

176

1.966

76

9,918

1,104

4,332

642

3,663

375

8,964

1,118

Part year rerun

1.801

44,905

2,486
2.856
5,590
5,601
1,413

3.373
1.637
8,089
3,351
3,229
7,275

4,046

237
372
131
225
359

126
253
725
339
59
571

811,100

135,324

14,501
6,751
17,387
13,876
3,722

7,722
9,198
11,421
7,838
12,522
30,386

22,531

1,110,692

901,809

180,958

23.935
8,573
26.308
16.449
4.613

11,042
10,195
13,173
9,295
12,633
44,742

27.925

July 1970

August 1970

September 1970,
October 1970...
November 1970..
December 1970..

January 1971 . . .
February 1971. .

March 1971

April 1971

May 1971

June 1971

(*)

_

392

(*)

-

157

308

-

308

(*)

56

401

(*)

-

339

1.131

627

504

(*)

26

n>

(*)

869

885

(*)

74

175

(*)

-

60

(*)

655

(*)

149

170

1.485

1,492

91

93

1.922

2.099

1.169

1,507

71

195

14,606

18.497

(*)

(*)

380

381

(*)

1,760

(*)

(*)

447

458

(*)

(*)

294.198

45,634

9.434
1,822
8,921
2,573
891

3.320

997

1.752

1,457

111

14.356

5,394

177

338

124

3,891

6
1

308
4
11

525

373,338

18,360

32

276

28

895

-3

381

779
764

(*) Estimate Is not shown separately because of high sampling variability. However, the data are included in the appropriate totals.
Less than $500 per return.
NOTE: Detail may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data,'

118 Corporation Returns/1970

ACTIVE CORPORATION RETURNS WITH ESTIMATED TAX PAYMENTS

Table 10. -NUMBER OF RETURNS, NET INCOME. INCOME SUBJECT TO TAX. TAX. CREDITS. PAYMENTS. TAX DUE. AND OVERPAYMENT

BY TAX STATUS, BY ACCOUNTING PERIOD

r.'Vll fl^^Jre:-- ary -.^irt Lrrates ba

h^u:;'and:-: nC i'^ilars]

Accounting period ended

Returns with normal tax, surtax, and surcharge (including .alternative tax) before foreign tax and investment credits

Number of
returns

Net

income

Income

subject

to tax

Normal tax, surtax, ani

surcharge (including

alternative tax)

Foreign

tax
credit

Investmen
credit

Normal tax,
surtax, and
surcharge
(including
alternative
tax) after
foreign tax
and invest-
ment credits

Tax from
recomputing
prior year
investment
credit

Additional
tax for tax
preferences

Personal

holding

company

tax

(1)

(6)

(■))

Total

Annual returns, total....

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

Hay 1971

June 1971

Part year returns, total.

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

177.696

6,062
6,574

12,374
7,400
4,372

82,007

8,516
5,057

12,511
6,529
6,114

20,174

5,439

220
286
463
326
327
998

356

144
611
379

67,114,856

1,125,272
1,081,018
2,495,153
1,507,182
969,579
49,402,480

2,489,389
815,716

1,914,297
989,329
876,787

3,448,654

1,050,031

75,916
40,084
60,194
49,929
26.263
516,024

45,551
23.929
46,108
51,574
49,901
64,558

64,226.739

1,114,376
1,059,693
2,449,952
1,466,009
948.742
46,887,955

2,457,622
795,738

1,870,018
971.119
855,106

3,350,409

1,039,430

74,937
39,926
59,761
48.654
25.883
512,088

44 , 904
23,071
45.376
51,171
49,562
64 .nu5

30,208.460
531,004
493,740
1,154,203
680,542
443,618

22,236,830

1,156,448
3160,916
840,492
432,534
379,061

1,499,072

22,314

11,719

245,421

20,383
10,669
19,485
22,217
23,775
27.216

739,618

32,161
26,703
53,920
26,645
14,048
536,876

22,924
5,571

10,506
3,596
1,499
5.169

11 .2711

585
239

5,056

160
102
527
217
1,038
493

4,395,451

4.387,44;

15,508
14,419
42,910
53,536
10,699
4,093.582

'll.926

6,625

45,772

11.389

4,809

76,267

8,008

129
104

1,081
29
447

5,900

2

15
5

10.047
8,067
27,438
15,179
4,740
691,223

18,094
2.870
7.024
2.364
1,393
8,615

5,850

683

71

477

5

154

3,788

58

25,490,420
25,023,964

505,449
471,254
1,083,855
611,827
428.179
17,452,025

1,126,428
351.421
787,696
413,781
372,859

1,414.190

466,456

31,321
18,123
25,126
22,280
11,118
235.733

20,323
10,638
19,398
22,151
23,130
27,115

53,206

733

816

2,708

2,224

1,735

40,983

958
575
593
387
371
1,123

735

393
898
683
1,229
219
215,006

388
172
805
525

391
55

(M

(')

(■)

46
256

163
1

(M

th normal ta>:, surtax, and si:rcharge (including alternative tax) before foreign tax and investment credits--Continued

Tax payments

Estimated tax payments

Accounting period ended

Total net estimated
tax payments

Number of
returns

1969 overpayments
■laimed as a credit

Number of
returns

1970 estimated
tax payments

Number of
returns

Less: Refunds of es.
timated tax payments

Number of
returns

fuels, non-
highway
gasoline.

Credit for

Credit

for tax

paid by

regulated

investment

companies

Payrrients

with appli

cations foi

extension

of filing

time

at time

Tax over-
payment

(16)

(17)

(24)

Total

Annual returns, total...,

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

Part year returns. Total

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

177,523

6,062
6,574

12,373
7,380
4.372

81 .906

8,511
5,034

12,506
6,526
6,114

20,160

5,439

220
286
463
326
327

356

144
611

379
488
835

19,933,564

19,578,031

359,710
325,702
755,871
441,773
315.388
14,285,497

814.527
252,011
549,448
267,426
258,411
952,267

355,533

24,524
16,175
15,080
14,612
5,563
188,135

12,941
9,563
12,285
19,686
18,293
18.676

192
252

282
155

210

K .tiric

960
352

1,102
725
665

1,964

487

641,046

4,320
2,867
11,122
14,098
25,514
435,878

34,313
6,082

28,468
9,813
8,709

59,862

18,838
2,288

9.979

(■■•)

74

288

29

2,680

72

1,290

55

871

74

921
(■*>

170,104

5,920
6,349

12,105
7,255
4,242

78,103

8,094
4,947

11,867
6,200
5,728

19,286

5,125
220
280
448
305
321
977

306
119
553
348
431

20,001,190

19,663,259

356,046
325,278
748.192
454,320
290,198
14,496,130

790,104
248,672
541,691
259,444
252,009
901,175

337,931

23,026
15,894
14,778
14,102
5,079
179,625

12,653
7,239
10,995
18,836
17,549
18,155

1,716
1,652

38
35

1,107

71

46
101
(*)

(*)
(*)
(*)

(*)
(*)
(*)

727.418
726.212

6,538

26,625
(«)
646,497

9,890
2,743

20,705

(*)
2,307
8,755

1,236

(*)
(*)
(*)

(*)
(*)
(*)

16,566

16,403

476
2 36
576
705
202
11,981

123
172
557
301
198
876

1,444 3,645, 1K5 3,086,043

(M

63,153
54,459
150,752
75,125
46,077
,597.913

222,907
46,444
93,007
49,204
35,018

211,126

92,655
3,867
3,656
7,371
3,239
2,539

50,482

3,280
2,015
5.399
2.841
4,707
3.259

104,117
114.868
218.948
129,755
86,140
1,529,215

126,894
70.037

185.106

119,773
98,272

302,918

58,126

3,521
1,976
5,866
5.541
3,502
11,714

5,016
1,597
3,841
5,764
2,122
7,666

20,800
22,286
38,650
31,861
17,674
714,946

36,627
16,405
38,586
16.762
18,410
49,391

38,614

503
3.650
3,047
1,052

440
14.155

761
2.525
2.111
5,982
2.003
2,3B5

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

Corporation Returns/1970

119

ACTIVE CORPORATION RETURNS \MTH ESTIMATED TAX PAYMENTS

Table 10. -NUMBER OF RETURNS, NET INCOME. INCOME SUBJECT TO TAX, TAX. CREDITS, PAYMENTS, TAX DUE, AND OVERPAYMENT,

BY TAX STATUS, BY ACCOUNTING PERIOD-Continued

[M' r:,;_*ureE ■.-irn esti".iul^.: Ti^isei t, . 'i-nLle? — rov.ey an-. 'oiit ,-. r^.re in '.wsAS^nds j*" .ioilars]

AccounCinK period ended

Total

Annual returns, tociK...

July 1970

August 1970

September 1970 }..

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

Part year returns, C013I.

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970.

January 1971

February 1971

March 1971

April 1971

Hay 1971

Jone 1971

Returns witbout

and surcharge {including alternative tax) before foreign ta

ivescraent credits

Number of
returns

(26)

12,444
324
365
760
468
464
5,698

3S8
362
947
620
582
1,460

412

Net
income

96,340 1,605,549

1,099

555

504

436

5,860

73,991

1,300
602

2,902
610
415

6,977

1,089

1,584,880

44,063
44,913
61,858
45,204
25,757
925,989

91 ,966

38,817
106,758
44,167
38,344
117,044

20,669

Tax from
recompiit ing
prior year
iovestment
credit

4,351

3,993

82
46
120
325
70
2,821

72
75
159

18
134

Additional
tax for tax
preferences

(30)

19,577

19,398

139
164
144
256
43
18,043

60

119
105
160

128

Personal
holding
company

144
144

Estimated tax payments

Total net estimated
tax payments

Number of
returns

317

2,729

365

2,665

755

5,606

467

5.455

461

1,505

,149

53,683

319

2,592

341

1,859

826

8,682

557

3,628

493

3.528

,310

7,256

1969 overpayments
claimed as a credit

Number of
returns

2.839
2,777

112
125
243
135

19,765

12

123
119
358

11,415

1,229
654

2,072
623
948

1,782

430

430 f

Returns without 1

urtax, and surcharge (including alternaCi
and investment credits--Cont inued

tax) before fore

Tax payinents--Conc inued

Accounting period ended

Estimated tax payments-~Continued

1970 estimated
tax payments

Number of
returns

Refunds of esti-
d tax payments

Credit for
U.S. tax paid
on special
fuels . non-
highway gaso-

,e and lu-
bricating oil

Credit

for tax

paid by

regulated

investment

companies

Payments
with appli-
cations foi
extension
of filing
time

Tax due
at t ime

of
filing

Tax over-
payment

Total

Annual returns , total ... .

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971

Part year returns, total.

July 1970

August 1970

September 1970

October 1970

November 1970

December 1970

January 1971

February 1971

March 1971

April 1971

May 1971

June 1971 . .

323
348
735
443
464
4,480

280
259
759
531
531
1,094

372

182

467

109

556

060

254

935

117

342

381

289

13

271

579

4

484

11

207

1,245
(*)

'30

90
173

102,609
(*)

4,018
(*)
6,661
4,575
1,904
5,735

15,783

163
105
802
56
175
12.977

360
53

383

247
58

403

3,750

26

3

101

26

3,397

(')

665

97,699

2,701
2,566
6,284
5,012
1,582
51,248

2,832
1,815
8,981
3.730
3,432
7,516

5.058

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

Less than $500 per return.
NOTE; Detail may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.

120

Corporation Returns/1970

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Corporation Returns/1970

121

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Corporation Returns/1970

123

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120S

Table 12. --NUMBER OF RETURNS, NET INCOME. INCOME SUBJECT TO TAX, INCOME TAX, CREDITS, PAYMENTS, TAX DUE OR OVERPAYMENT AND SELECTED
INVESTMENT CREDIT ITEMS. BY RETURNS WITH AND WITHOUT ESTIMATED TAX PAYMENTS, BY SIZE OF NORMAL TAX, SURTAX, AND SURCHARGE AFTER

FOREIGN TAX AND INVESTMENT CREDITS

[All fibres are estiT,ates based on sa-i-ples — :r>oney a.inounts are in thousands of dollars]

Type of return, size of normal tax,

surtax, and surcharge (including

alternative tax) after foreign tax

and investment credits

Number of

returns

other than

Form 1120S

Net income
or deficit

Net long-term capital
gain taxed at alter-
native rates

subject to tax

Amount

taxed at

25 percent

rate

Income
taxed .^t

normal
tax and

surtax

I nc ome t a

Normal tax, surtax,
and surcharge
(including alter-
native tax)

Normal

tax and

surtax

(including

alternat ive

tax)

Allocating
ne surtax
exemption

under
section

1561

Additional tax under

controlled group

provisions for

members of groups--

Electing to
use multiple
surtax exemp-
tions under
sections 15b:
and 1564

ax from
recom-
puting
prior year
vestment
credit

Additional
tax for tax
preferences

RETURNS WITH AND WITHOUT ESTIMATED
TAX PAWIENTS

(1)

(8)

(9)

Returns with net income, total.

With normal tax, surtax, and surcharge

before credits^

With normal tax, surtax, and sur-
charge after credits, total

Under $6,000

$6,000 under $10,000

$10,000 under $15,000

$15,000 under $20,000

$20,000 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

SIOO.OOO under $250,000

$250,000 under $500,000

5500,000 under 51,000,000

$1,000,000 under 510,000,000

510,000,000 under 550,000,000

550,000,000 under 5100,000,000

5100,000,000 or more

Without normal tax, surtax, and

surcharge after credits

Without normal tax, surtax, and sur-
charge before cred its^

Returns without net income.

RETURNS WITH ESTIMATED TA.X PAYMENTS

with net income, total-

With normal tax, surtax, and surchar

before credits ^

With normal tax, surtax, and sur-
charge after credits, total

Under $6,000

56,000 under 510,000

SIO.OOO under 515,000

515,000 under 520,000

520,000 under 525,000

525,000 under 550,000

$50,000 under $75,000

$75,000 under 5100,000

5100,000 under 5250,000

5250,000 under 5500,000

$500,000 under $1,000,000

$1,000,000 under 510,000,000

510,000,000 under $50,000,000...
$50,000,000 under $100,000,000..

5100,000,000 or more

Without normal tax, surtax, and

surcharge after credits

Without normal tax, surtax, and sur-
charge before credits^

Returns without net income.

RETURNS WITHOUT ESTIMATED TAX PAYMENTS

To ta 1

Returns with net income, total

With normal tax, surtax, and surcharg

before credits^

With normal tax, surtax, and sur-
charge after credits, total

Under 56,000

56,000 under $10,000

510,000 under 515,000

515,000 under 520,000

520,000 under 525,000

525,000 under 550,000

550,000 under 575,000

575,000 under 5100,000

$100,000 under 5250,000

5250,000 under 5500,000

$500,000 under $1,000,000

$1,000,000 under $10,000,000...
$10,000,000 under 550,000,000..
$50,000,000 under 5100,000,000.

$100,000,000 or more

Without normal tax, surtax, and

surcharge after credits

Without normal tax, surtax, and sur
charge before credits^

Returns without net income.

1,408,002
850,590

735,539

726,027
540,496
55,563
27,834
17,998
13,014
30,272
12,488
6,701

12,624
4,377
2,172
2,155
286
25

115,047
557,412

195,992
183,809

183,129

182,474
57,152
24,256
17,186
12,377
10,090
24 , 540
10,843
5,993

11,442

4.096

2,076

2,092

286

25

15

680
12,182

1,212,032
666,776

552,409

543,552

483,343

31,306

10,647

5,621

2,924

5,731

1,645

707

1,181

280

96

63

2

114,366
545,256

64,050,106
80,681,343

76,241,465

75,572,775
4,837,983
1,539,729
1,063,869
905,086
788,504
2,733,559
1,822,247
1,359,614

4,441,053
4,637,418
3,704,168
15,490,375
16,000,528
3,915,041
12,333,601

668,690

4,439.878
■16.631,237

66,638.268
68.261,227

68,164,887

67,853,484

1,405,799

670,036

645,467

610,146

597,522

2,177,350

1,563,500

1,188,954

3,976.554
4.393,065
3,511.953
14.933.354
15.931.142
3.915.041
12.333.601

311.403

96.340
-1.622,959

-2.588.162
12,420.116

8.076,578

7,719,291
3,432,184
869,693
418,402
294,940
190,982
556,209
258,747
170,660

464,499
244,353
192.215
557.021
69.386

,343,538
-15,008,278

3.011.480
3,011,480

3,011,480

2,930.809
36,263
27,228
43,758
41,420
30,765
111,644
64.291
56,616

163.107

158,456

174,008

1,102,160

826.342

60.127

34.624

80.671

2,657,127
2.657.127

2,657.127

2,588.964
28,690
12.175
22.942
20.057
16,602
58,296
48,564
45,809

123,314

137.286

141,998

1.012,138

826,342

60,127

34,624

68,163

354,353
354,353

354.353

341.845
7.573
15.053
20.816
21.363
14.163
53.348
15.727
10,807

39,793
21,170
32,010
90,022

361.667
361,667

361.667

350.342
1.925
5.646
7,034
5.632
3.720

16.586
9,464

13,417

31,530
30,011
29,592
118,080
56,845
14.831
6.029

11.325

324,094
324,094

324,094

312.905
1,278
3.381
3,226
2.832
2,098
11,591
3,828
12,282

26,078
27.110
25.219
116,277
56,845
14,831
6,029

11,189

37.573
37.573

37.573

37,437
647
2,265
3.808
2,800
1,622
4,995
5,636
1,135

5,452
2,901
4,373
1.803

69,353.971
69,352,239

69,352.239

68,929,091

4,350,964

1,438,843

971,207

812,700

719,167

2.474.457

1.668,141

1.232,424

4,090,671
4,301.626
3,330,783
13,360,967
14,520,550
3,796,477
11,860,114

423,148

62,609.042
62,608.073

62.608,073

62.431.675

1.290,853

632,051

603,459

561,403

560,209

2,039,088

1,450,480

1,104,139

3,725,381
4,114,054
3,209,977
13,032,823
14,451,167
3,796,477
11,860,114

176,398

6,744,929
6,744,166

6,744,166

6,497,416
3,060,111
806,792
367,748
251,297
156,958
435.369
217.661
128.285

365.290
187.572
120.806
328.144
69.383

246.750

33,290,026
33,248,224

33,242,331

33,003,940
1,209,557
400, j27
332,794
309,496
266,255
1,061,600
770,767
586,693

2,002,560
2,147,376
1,669,732
6.970,600
7,470,085
1,866,520
5,857,556

238,391

5,893

4l,f-)2

30,989,358
30,965,662

30,964,976

30,844,696
506,086
178,733
206,370
211.697
222.319
882.852
666.039
524.068

1,615.505
2,048,352
1,621,065
6,782,019
7,433,713
1,886,520
5,857,558

120,080

686
23,696

2,300,668
2,282,562

2,277,355

2,159,044
703,471
221,594
126,424
97,799
65,936
198,748
102,728
62,625

187,075
99,024
68,667

188,561
36,372

118,311

5.207
18.106

32,946.987
32.946.206

32.946.206

32.724.642
1,184.330
398.691
331.724
306.221
287,094
1,074,633
766,556
583,844

1,968,237
2,136,161
1,676,733
6,880,950
7,384.126
1.885.020
5.836.322

221.566

30,688,774
30,688,320

30,688,320

30,583,576
484,754
177,986
205,850
210,836
221,460
877,189
664,454
521,700

1.803.136
2.039,510
1,608.752
6,694,602
7,350,003
1,885,020
5,838,322

104,744

2,258,213
2,257,888

,141,066
699,576
220,705
125,874
97,385
65,634
197,444
102,102
62,144

185,099
96.651
67.981

186.348
34,123

32,123,282
32,122,521

32,122,521

31,906,543
1,155,772
384,968
323,014
300,362
279,654
1,047,102
747.391
568.797

1.936.958
2.083.504
1.634,596
6,705,779
7,197.766
1.838.553
5,702,327

215,978

29,924,466
29.924.023

29,924,023

29,822,101
472,890
172,484
200,393
205,519
215,926
854,933
648,173
508,208

1,757,087
1,989,298
1,568,272
6,523,562
7,164,476
1,838,553
5,702,327

101,922

2,198,816
2,198,498

2,198,498

2,064,442
682,882
212,484
122,621
94,843
63,728
192,169
99,218
60 , 589

179,871
94.206
66.324

182.217
33.290

15.531
15.525

15.525

15,325

2,253

2,842

1,681

814

456

2,282

897

552

1,522

785

571

608

50

9.836
9.830

9.830

9.763
608

1,061
709
613
308

1,849
718
504

1,424
772
545
589
50

6

66

5,695
5,695

5,695

5,562
1,645
1.780
971
200
147
432
178
48

98

13

143,449
143,448

143,448

143,064
24,384
30,019
19,610
12,723
9,096
20,362
8,480
4,555

8,502
2,789

1.342
1.136

76

95.457
95.457

95.457

95.363
6.917

15,906

13,487
9.678
7,453

17,152
7,657
4,141

7,813
2,644
1,310
1,117
76

47,991
47,991

47,991

77,832
64,229

63,228

62,850

4,058

1,102

651

651

521

2,156

603

296

3,553
2,439
2,702
12,339
20.472
1.500
9.607

378

1,001
13.603

56,292
54.161

53.941

53.859
1,377
508
218
371
424
1,252
525
257

2,786
2,324
2.558
11.729
18.223
1,500
9.807

240
4,111

19,540
10,048

47,721

8,991

17,467

2,681

14,112

594

6,123

433

3,045

280

1,643

97

3,209

904

822

78

414

39

688

767

144

115

31

144

325

610
2,249

761
9.492

265.207
237,787

232,895

216,448

21,169

534

419

624

640

4,811

3,608

2,553

10,790
8,776
10,297
77,311
65,487

9,429

16,447

4,892
27,420

242,292
223,161

222,715

207,461

19,955

239

302

490

435

4.411

3.060

2,111

9,581
6,518
9,755
75,686
65,487

9,429

15,254

446
19,131

22,915
14,626

10,180

8,987
1,214
295
117
134
205
400
548
442

1,209

2,258

542

1,623

4,446
6,289

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

124

Corporation Returns/1970

ACTIVE CORPORATION RETURNS OTHER THAN FORM 11203

Table 12. --NUMBER OF RETURNS, NET INCOME. INCOME SUBJECT TO TAX, INCOME TAX. CREDITS, PAYMENTS, TAX DUE OR OVERPAYMENT, AND SELECTED
INVESTMENT CREDIT ITEMS, BY RETURNS WITH AND WITHOUT ESTIMATED TAX PAYMENTS, BY SIZE OF NORMAL TAX. SURTAX, AND SURCHARGE AFTER

FOREIGN TAX AND INVESTMENT CREDITS--Contimied

[All figures are estimates based on samples — money ajnounts are in thousands of dollars]

Type of return, size of normal tax,

surtax, and surcharge (including,

alternative tax) after foreign tax

and Investment credits

Foreign
tax

credi L

Normal tax, surtax, and surcharge
(including alternative tax) after

Investment^
credit

ijumber cf
eturns

Foreign tax credi

Foreign tax

and invest-

A»°""t mnt credit!

Total
ncome
,x after

foreign

tax and

nvestment

credits

Tax payments

Total
net tax
payments

Number of
returns

Estimated tax payments

Total net estimated
tax payments

1969 overpayments
claimed as a credit

Number of
returns

Jumber of
turns

1970 estimated
tax payments

RETURNS WITH AND WITHOUT ESTIMATED
TAX PAYMENTS

Total

Returns with net income, total

With normal tax, surtax, and surcharge

before credits^

With normal tax, surtax, and sur-
charge after credits, total

Under ?6,0QO

56,000 under 510,000

510,000 under 515,000

515,000 under 520,000

520,000 under 525,000

525,000 under 550,000

550,000 under $75,000

575,000 under 5100,000

5100,000 under 5250,000

5250,000 under 5500,000

5500,000 under 51,000,000

51,000,000 under 510,000,000

510,000,000 under 550,000,000

550,000,000 under 5100,000,000...

5100,000,000 or more

Without normal tax, surtax, and

surcharge after credits

Without normal tax, surtax, and sur-
charge before credits

Returns without net income

RETURNS WITH ESTHIATED TAX PAYMENTS

Total

Returns with net income, total

With normal tax, surtax, and surchargi

before credits^

With normal tax, surtax, and sur-
charge after credits, total

Under 56,000

56,000 under 510,000

510,000 under 515,000

515,000 under 520,000

520,000 under 525,000

525,000 under $50,000

$50,000 under 575,000

575,000 under 5100,000

5100,000 under $250,000

5250,000 under 5500,000

5500,000 under 51,000,000

51,000,000 under 510,000,000

510,000,000 under $50,000,000

550,000,000 under 5100,000,000...

5100,000,000 or more

Without normal tax, surtax, and sur

charge after credits

Without normal tax, surtax, and sur-
charge before credits''

Returns without net income

RETURNS WITHOUT ESTIMATED TAX PAYMENTS

Total

Returns with net income, total

With normal tax, surtax, and surcharg

before credits^

With normal tax, surtax, and sur-
charge after credits, total

Under $6,000

56,000 under 510,000

510,000 under 515,000

515,000 under 520,000

520,000 under 525,000

525,000 under 550,000

550,000 under 575,000

575,000 under 5100,000

5100,000 under 5250,000

5250,000 under 5500,000

5500,000 under 51,000,000

51,000,000 under 510,000,000

510,000,000 under 550,000,000

550,000,000 under 5100,000,000...

5100,000,000 or more

Without normal tax, surtax, and sur

charge after credits

Without normal tax, surtax, and sur-
charge before credits^

Returns without net income

(18)

4,548,986
4,548,986

4,334,

351,

3

600

150
036
1,479
2,194
1,435
16,149
3,030
4,908

28,271
596,991
142,805
605,389

1,128,673
174,330

1,274,760

214,386

4,291,719

337,338

313

759

840

314

15,168

2,680

4,140

26,289
596,233
142,161
588,287

1,128,107
174,330

1,274,760

103,731

153,536
153,536

153,536

42,881

13,812

2,723

720

1,354

1,121

981

350

768

1,982

758

644

17,102

566

865,954
865,950

865,950

858,770
11,297
2,900
2,264
2,663
1,601
7,331
6,691
3,639

17,114

17,677

27,512

248,988

311,778

37,802

159,513

7,180

735,058
735,031

735,031

726,027
540,496
55,563
27 , 834
17,998
13,014
30,272
12,488
6,701

12,624

4,377

2,172

2,155

288

25

15

802,904 182,952
802,903 182,946

802,903

801,890
2,441
1,202
1,044
1,352
1,077
5,226
4,576
2,739
13,613
15,355
26,349
229,426
300,175
37,802
159,513

1,013

63,050
63,047

63,047

56,880
8,856
1,698
1,220
1,311
524
2,105
2,115
900

3,501

2,322

1,163

19,562

11,603

6,167

182,946

182,474
57,152
24,256
17,186
12,377
10,090
24,540
10,843
5,993

11,442
4,096
2,076
2,092

286
25
15

552,085

543,552

483,343

31,306

10,647

5,621

2,924

5,731

1,645

707

1,181

8,532

28,398,001
28,397,222

28,397,222

28,390,042
833,180
395,655
330,245
306,027
285,659
1,058,484
763,526
578,936

1,959,966
1,539,170
1,533,928
6,275,561
6,255,453
1,710,690
4,563,562

7,180

>6, 293, 324
•6,292,870

26,292,870

26,291,857
147,416
177,673
205,091
209,996
221,146
862,021
661,774
517,560

1,776,849
1,443,277
1,466,591
6,106,315
6,221,896
1,710,690
4,563,562

1,013

2,104,677
2,104,352

,098,185
685,764
217,982
125,154
96,031
64,513
196,463
101,752
61,376

183,117
95,893
67,337

169,246
33,557

27,532,047
7,531,272

27,531,272

27,531,272
821,883
392,755
327,981
303,364
284,058
1,051,153
756,835
575,297

1,942,852
1,521,493
1,506,416
6,026,573
5,943,675
1,672,888
4,404,049

15,490,420
15,489,967

25,489,967

5,489,967
144,975
176,471
204,047
208,644
220,069
856,795
657,198
514,821

1,763,236
1,427,922
1,440,242
5,876,889
5,921,721
1,672,888
4,404,049

2,041,627
2,041,305

,041,305
676,908
216,284
123,934
94,720
63,989
194,358
99,637
60,476

179,616
93,571
66,174

149,684
21,954

7,875,086
7,833,288

7,827,395

27,810,570
847,110
394,391
329,051
304,639
285,219
1,058,120
761,046
578,146

1,957,195

1,532,708
1,519,415
6,116,223
6,029,634
1,674,388
4,423,285

16,825

5,893

41,798

5,791,004
25,767,309

25,766,623

25,751,287
166,307
177,218
204,567
209,505
220,928
862,458
660,783
517,189

1,775,603
1,436,764
1,452,555
5,964,306
6,005,431
1,674,388
4,423,285

15,336

686
23,695

,084,082
,065,979

,059,283
680,803
217,173
124,484
95,134
64,291
195,662
100,263
60,957

181,592
95,944
66,860

151,917

24,203

5,207
18,103

24,395,493
24,264,894

24,247,622

24,221,038
263,762
•149,032
153,119
148,854
142,357
584,049
449,881
338,104

1,344,257
1,240,334
1,313,020
5,895,511
6,112,143
1,642,022
4,444,593

26,584

17,272
130,599

23,812,318
23,700,363

23,688,430

23,664,161

185,256

118,153

130,677

131,409

129,478

534,499

423,452

318,598

1,280,877

1,190,098

1,274,268

5,773,562

6,087,219

1,642,022

4,444,593

24,269

11,933
111,955

583,175
564,531

559,192

556,877
78,506
30,879
22,442
17,445
12,879
49,550
26,429
19,506

63,380
50,236
38,752
121,949
24,924

5,339
18,644

194,70 2
183,581

182,957

182,343
57,042
24,256
17,186
12,373
10,086
24,533
10,842
5,992

11,438

4,096

2,076

2,092

286

25

15

624
11,121

194,702
183,581

182,957

182,343
57,042
24,256
17,186
12,373
10,086
24,533
10,842
5,992

11,438

4,096

2,076

2,092

286

25

15

624
11,121

20,037,291
19,943,411

19,932,649

19,916,171
154,291
102,858
112,579
111,090
110,629
448,112
346,656
266,560

1,080,199
1,027,035
1,090,899
4,842,714
5,011,255
1,393,273
3,818,021

16,478

10,762
93,880

20,037,291
19,943,411

19,932,649

19,916,171
154,291
102,858
112,579
111,090
110,629
448,112
346,656
266,560

1,080,199
1,027,035
1,090,899
4,842,714
5,011,255
1,393,273
3,818,021

16,478

19,075

16,444

16,235

16,191

6,268

1,810

1,147

888

696

1,770

786

356

1,000
496
328
489
135
11

209
,631

19,075
16,444

1,810
1,147

786
356

1,000
496
328
489
135
11

209
2,631

679,649
662,462

659,884

653,356

14,032

6,188

5,155

4,636

3,573

19,321

13,611

9,288

40 , 744

35,008

43,469

210,851

191,801

25,459

30,220

6,528

2,578
17,187

679,649

659,884

653,356
14,032
6,188
5,155
4,636
3,573
19,321
13,611
9,288

40,744
35,008
43,469
210,851
191,801
25,459
30,220

6,528

2,578
17,187

185,858
175,755

175,225

174,589
52,876
23,352
16,631
12,020

9,777
23,878
10,512

5,902

11,172

4,035

2,046

2,062

281

25

15

635

530
10,102

185,858
175,755

175,225

174,589
52,876
23,352
16,631
12,020

9,777
23,878
10,512

5,902

11,172

4,035

2,046

2,062

281

25

15

635

530
10,102

20,188,432
20,027,252

20,000,275

19,980,456
163,571
99,464
111,507
108,516
107,528
442,996
338,756
264,363

1,074,320
1,018,782
1,078,112
4,745,412
4,866,441
1,367,887
4,192,801

19,819

26,977
161,180

20,188,432
20,027,252

20,000,275

19,980,456
163,571
99,464
111,507
108,516
107,528
442,996
338,756
264,363

1,074,320
1,018,782
1,078,112
4,745,412
4,866,441
1,367,887
4,192,801

19,819

26,977

161,180

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

Sample and Limitations of the Data

Corporation Returns/1970

125

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120S

Table 12. --NUMBER OF RETURNS, NET INCOME, INCOME SUBJECT TO TAX, INCOME TAX, CREDITS, PAYMENTS, TAX DUE OR OVERPAYMENT, AND SELECTED
INVESTMENT CREDIT ITEMS, BY RETURNS WITH AND WITHOUT ESTIMATED TAX PAYMENTS, BY SIZE OF NORMAL TAX, SURTAX, AND SURCHARGE AFTER

FOREIGN TAX AND INVESTMENT CREDITS--Continued

[All fi^Tires are estimates based on sainples — noney amounts are in thousands of dollars]

Type of return, size of normal tax,

surtax, and surcharge (including

alternative tax) after foreign tax

and Investment credits

Less: Refunds of esti
mated tax payments

Tax payment s--Continued

Estimated tax pay-
ments --Continued

Number of
returns

Credit for
U.S. tax
paid on
special
fuels ,
nonhighway
gasoline,
and lubri-
cating oil

Credit for
tax paid
by regu-
lated

investment
c ompan i e s

Payments

With
applica-
tions for
extension
of filing

time

Tax due

at time
of filing

Tax over-
payment

Tentative

investment

credit

Investment

credit
carryover

Unused
investment
credit

Unused
tentative
investment
credit

RETURNS WITH AND WITHOUT ESTIMATED TAX PAYMENTS

Total

Returns with net income, total

(26)

(28)

(30)

(35)

with nonnal tax, surtax, and surcharge

before credits^

With normal tax, surtax, and surcharge

after credits, total

Under $6.000

S6,000 under $10,000

$10,000 under S 15. 000

$15,000 under 520.000

$20,000 under S25.000

$25,000 under 550,000

$50,000 under $75.000

$75,000 under 5100.000

$100,000 under 5250,000

$250,000 under 5500,000

$500,000 under 51.000.000

$1,000,000 under 510,000,000

$10,000,000 under 550,000,000

550,000,000 under 5100,000,000

$100,000,000 or more

Without normal tax, surtax, and surcharge

after credits

Without normal tax, surtax, and surcharge
before credits'*

Returns without net income.

RETURNS WITH ESTIMATED TAX PAYMENTS

with net income, total.

With normal tax, surtax, and surcharge

before cred its^

With normal tax, surtax, and surcharge

after credits , total

Under 5 6 , 000

$6,000 under 510.000

$10,000 under 515.000

$15,000 under $20,000

520,000 under $25,000

$25,000 under $50,000

$50,000 under 575,000

575,000 under 5100,000

$100,000 under 5250,000

$250,000 under 5500,000

$500,000 under 51.000,000

$1,000,000 under 510.000.000

$10,000,000 under 550,000,000

$50,000,000 under $100,000,000

$100,000,000 or more

Without normal tax, surtax, and surcharge

after credits

Without normal tax, surtax, and surcharge
before credits^

Returns without net income.

RETURNS WITHOUT ESTIMATED TAX PAYMENTS

Total

Returns with net income, total.

With normal tax, surtax, and surcharge

before credits^

With normal tax, surtax, and surcharge

after credits, total

Under 56,000

$6,000 under 510,000

$10,000 under 515.000

$15,000 under $20,000

$20,000 under $25,000

525,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $250.000

$250,000 under 5500,000

$500,000 under 51,000.000

$1,000,000 under 510.000.000

510,000,000 under $50,000.000

550.000,000 under 5100,000,000

5 100 , 000 , 000 or more

Without normal tax. surtax, and surcharge

after credits

Without normal tax. surtax, and surcharge
before credits^

3,007
1,779

1,716

1,643
705
108
127

81

147
80

3.007
1,779

.643
705
108
127

147
80

63
1.227

830.722
746,241

727,448

717,580
23,257
2,794
4.083

2,534

14,199
5,711
7,091

34,865
26,755
30,682

113,549

46,987

73

405,000

9,868

18,793
84,481

830,722
746,241

727,448

717,580
23,257
2,794
4,083
2,534

14,199
5,711
7,091

34,865
26,755
30,682

113.549

46,987

73

405.000

9,868

18,793
84,481

Returns without net inccme.

26,565
19,742

18,957

18,464
1,349
429
228
298
328
643
475
377

1,975
864
935
5,308
4,131
399
725

493

785
6,823

18.989
16.635

16.5b6

16.276
546
223
109
211
253
537
391
332

1,699
733
884
5,127
4,107
399
725

290

69
2,354

7,576
3,107

2.391

2,188
803
206
119
87
75
106
84
45

276
131
51
181

716
4.469

1,823
1,800

1,746
278

40
30
316

164

104
107

1,464
1.445

1.444
96

7
39
29
316
138

44
107

30
538

359
355

302
182

4.329,814
4,299.941

4,284,657

107,844

45,740

40,280

37,459

31,360

135,264

102,434

71,003

261,979
212,328
221,156
1,046,951
1,096,757
248,255
625,847

9.613

5,671
29.873

3,754,574
3,738.872

3.737,771

3,730,270
30,323
15.068
17.988
20,101
18,557
85,821
76,089
51,568

198,935
162,223
182,455
925,183
1.071.857
248,255
625,847

7,501

1.101
15,702

575,240
561.069

556,499

554,387
77,521
30,672
22,292
17,358
12,803
49,443
26,345
19,435

63,044
50,105
38,701
121,768
24,900

4,570
14.171

4,698,562
4,684.651

4,682,054

4,679,701
659,725
271,315
194,650
170,860
154,071
518,643
344,412
258,994

699,281
363 ,444
265,116
532,785
145,267
54,179
46,959

2,353

2,597
13,911

3,148,006
3,144,297

3,144,166

3,142,293
46,386
82,872
91,409
92,098
102,038
370,306
269,847
216,555

577,255
315,541
236,270
495,311
145,267
54,179
46,959

1.873

131

3,709

1.550.556
1.540.354

,537.408

613.339

188,443

103,241

78,762

52,033

148,337

74,565

42,439

122,026
47,903
28,846
37.474

1.226.241
1.119.305

1,104,417

1,092,443
73,466
25,415
18,381
14,622
10,702
43,332
32,747
18,578

85.422
72,213
59,508
320,234
227,740
21,814
68,269

11.974

14.888
106.936

1,163,769
1,071,708

1,060,478

1,049,713
63,855
23,581
17,432
13,671
10,127
41,356
32,086
17,605

81,480
68.531
57.913
304,974
227,019
21,814
68.269

10.765

11,230
92,061

62,472
47.597

9.611
1.834
949
951
575
1.976
661
973

3,942
3.682
1.595
15,260
721

2.466
10.202

3,658
14.875

1.236.578
949,603

936.976

904,902

23,186

1.973

877

1.628

911

7.641

6.339

4,074

41,897
24,354
39,760
249,583
305,536
37,758
159,385

32,074

12,627
286,975

1,002,932
886,315

885,157

861,460

18,482

972

734

1,247

510

6,447

5,413

3,835

38,791

21,793

39,319

231,219

295,455

37,758

159.385

23.697

1,158
116,617

233,646
63,288

51,819

43 ,442

4,704

1,001

143

381

301

1.194

926

239

3.106

2.561

441

18,364

10.081

11.469
170.358

1.265.808

574.758

454,593

335,577
26,309
4,834
1,820
1,998
1,144
9,442
3.776
3.009

10.573

16.257

13,385

208,257

34,600

44

129

119,016

120,165
691,050

473,357
359,028

353,762

255,277

12,850

1,895

495

765

534

6,692

2.134

1,447

8,447

8,818

12.664

167.467

30,896

44

129

98,485

5,266

114,329

792,451
215,730

100,831

80,300
13,459
2,939
1.325
1,233
610
2,750
1.642
1.562

2.126

7,439

721

40,790

3.704

114.899
576.721

1.637,550
659.529

526,737

384 , 054

37,535

3.867

389

965

454

9.787

3,423

3,452

35.509
22.933
25,654
210.429
29.657

132.792
978,021

676,394
445,449

317,895

28.889

1.664

165

657

67

7,947

2,967

2,540

33.778
15,255
25.654
170.836
27.476

6.424
230.945

961.156
214,080

87,712

66,159

8,646

2.203

224

308

387

1,840

456

912

1,731
7,678

39,593
2,181

126.368
747.076

489,586
202,612

189,985

160,011

20,365

601

68

488

293

3,340

1,882

1,878

29,665
11,977
18.682
48.337
22.435

12.627
286.974

286.782
170.165

145,719

17,197

175

2,632
1.751
1.878

28.298
10.500
18,682
41,689
22,435

1,158
116,617

202,804
32.447

14.292

3.168

426

269

708
131

1,367
1.477

11,469
170.357

Excludes returns with only income tax fn

Includes returns with only income tax fr
''Less than S500 per return.
NOTE; Detail may not add to totals because of rounding

recomputing prior year investment credit and additional tax for tax preferences,
recomputing prior year investment credit and additional tax for tax preferences.

See text for explanatory statements and for "Description of the Samr^le and Limitations of the Data.

126

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120S

Corporation Returns/1970

Table 13 -NUMBER OF RETURNS, SELECTED RECEIPTS, NET INCOME. STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, FOREIGN
TAX AND INVESTMENT CREDITS, PAYMENTS, AND INVESTMENT CREDIT ITEMS, BY SIZE OF NORMAL TAX AND SURTAX BEFORE CREDITS

[All figures are estimates based on sajiiples — m:>ney amounts are in thousands ol" dollars]

Size of normal tax and surtax

(including alcernative tax)

before surcharge, and before

foreign tax and investment

credits

Number of

returns
iCher than
Form 1120S

Total
receipts

Net long
term capital
gain reduced
by net

short-term
capital loss

Dividends
received

from
domestic
corporations

Intragroup dividends
subject to--

100 percent

deduction

(foreign and

domestic)

Transitional

87-1/2

percent

deduct ion

Net income
or deficit

Statutory special deductions

Net
operating

loss
carryover

Dividends

received

deduction

(1)

(9)

Total

Returns with net Income, total

With normal tax and surtax (including
alternative tax), total^

Under $6,000

$6,000 under $10,000

$10,000 under $15,000

$ 15 , 000 under $20 ,000

$20,000 under $25.000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under S 100. 000

$100,000 under $250,000

$250,000 under $500,000

$500,000 under $1 ,000,000

$1,000,000 under $10.000.000

$10,000,000 under $50.000,000

$50,000,000 under $100,000,000

SIOO.000,000 or more

Without normal tax and surtax (including
alternative tax)^

Returns without net inoome , total

With normal tax and surtax (including
alternative tax)

1,408,002
850,590

735.539

555.526
50.991
27.851
17.857
12.872

30.071
12.171

6.679
12.475

4.321

2.157

2,177

327

35

24

115,046

557,412

1, 1-73, U5, 107
1,391,330,003

1,324,617,321

165,945,681
40.666.026
30.092,323
24,798.438
20.056.862

62.737.596
37.715.128
25.919.030
83.201.181
61.140.769

65.239.497
249,149,959
231,337,424

66.317.427
160.299,980

66,712,682

231,815,104

5,260,991
4.528.198

232.151
55.420
60.539
54.802
35.343

125.476
84.454
58.165
180.816
226.964

167.162

938.663

1.059.714

171.724

60.752

1,016.053
732,793

5.227.771
4.919,685

166,940
37,507
36,767
33,712
26,038

101,392

70.209

54.341

126.318

127.626

157,597
669.525
352.614
134.488
1.103.156

1,721,455
308,086

512.330
468.878

19.546

2.572

1.278

4.221

83

121242
18.193
14.153
1.938
8.175

32.891
157.524
26.073
11.544
28.653

129,792
43.452

89,199
87.881

75.214

3.284
1.564
1.182
1.875
1.642

10.130
462
1,886
9.027
9,925

5.188

28.128

921

12,667
1.318

64.050,106
80,681 .343

76,241.465

4.270.978

1.437.707

1,095.133

909,591

788,197

2.703,067
1.791.464
1.371.581
4.403.869
3.406.818

3.405.289
14,022.302
15.278.326

4.881.015
16.471.128

4.439.878
-16.631 .237

6.451.685
6.214.113

418.282
75.234
66.828
54.743
38.478

138.115
84.724
79.079
187.788
153.885

189,497
768,843
487.368
99.809
.009.194

.362,246
237.572

2.861.568
2.861.568

289.299
42.528
35.621
25.873
17.350

52 , 006
24.575
29.884
79,936
46,999

50.688

174.287

140.278

2,822

421

3.279.973
3.042.671

128,377
32.381
30,755
28.870
21.128

84.575
59.689
47.332
102.721
101.847

131.746
545.911
250.730
74.573
888.819

513.217
237.302

Income subject to tax

Size of normal tax and surtax

(including alternative tax)

before surcharge, and before

foreign tax and investment

credits

et long-term capital
gain taxed at alter-
native rates

Amoun t
taxed at
25 percent

Income
taxed

tax and

surtax

rates

al tax. surtax, and surcharge

Norma 1 tax

and

surtax

Additional tax under

controlled group

provisions for members

of groups--

Allocating

one surtax

exemption

under

section

1561

Electing to

use multiple

surtax

exemptions

under

sections 1562

and 1564

Tax from
recomputing
prior year
investment
credit

Additional
tax for tax
preferences

(13)

(IS)

Total

Returns with net income, total

With normal tax and surtax (including
alternative tax) , total^

Under $6,000

$6,000 under $10.000

$10,000 under $15.000

$15,000 under $20,000

$20,000 under $25.000

$25,000 under $50.000

$50,000 under $75,000

$75,000 under SIOO.OOO

$100,000 under $250.000

$250,000 under 5500,000

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

$1,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100.000.000

$100,000,000 or more

Without normal tax and surtax (including
alternative tax)^

Returns without net income, total

With normal tax and surtax (including
alternative tax)

5.309
26,279
44 , 005
43,442
30,812

105,490
65,605
54,251
156,470
159,896

150.727

877.005

1,059.713

171,724

60.752

361,667
361,667

1,058

5.783
6,828
5,729
4.129

16,112
9,169
13,591
30.294
33,837

19,044
98.606
83,052
25,838
8,597

69,353,971
69,352,239

69,352.239

3,817.763

1.333.040

982.573

811.986

719,070

2,467.210
1,641,389
1 ,239,005
4.058.180
3.092,537

3.062.043
12.366.841
13.730.817

4.609.481
15.420.304

1.732
1.7 32

33,290,026
33,248,224

875,903
374,857
338,142
310,484
289.460

1,076,101

759,166

589,506

1,984,678

1,550.890

1.548.680
6.377.771
7.153.371
2.339.348
7,673,974

32,123,282
32.122.521

844.751
364 .843
328.600
301,436
280,602

1.043,408

736,700

571.412

1.920.468

1 .503,852

1,499,301
6.166,110
6,883.048
2.259.648
7.418.342

784.403
784.386

342
1 .567
4.657
3.981
8.355

27.425
19.198
1 5 , 007
51.230
37.812

38.292
160.615
180,206

56,819
178.878

15,531
15.525

15.525

2.270
2.789
1 .542
1.072
425

2.332
882
554

1.530
855

566

646

143

449

143

448

143

448

24

988

30

467

19

638

12

309

8

992

20

542

8

202

4

559

8

420

2

747

1

341

1

147

85

3

5.893
41.802

761
761

77.832

265.207

64.229

237.787

63.228

232,895

3. 411

868

1.069

576

632

458

673

647

734

695

2.000

3.609

553

2.924

354

2.477

3.146

10.212

2.012

7.209

2.759

8,319

12.274

38,777

16.918

73.187

5.818

17.062

10,875

65.875

1.001

4.892

13.603

27.420

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

Corporation Returns/1970

127

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120S

Table 13. -NUMBER OF RETURNS, SELECTED RECEIPTS, NET INCOME, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, FOREIGN
TAX AND INVESTMENT CREDITS, PAYMENTS, AND INVESTMENT CREDIT ITEMS, BY SIZE OF NORMAL TAX AND SURTAX BEFORE CREDITS- Continued

^All fijurec are estijrates based on samples — naney amounts are in thousands of dollars]

Size of normal tax -ih

(including alCernaCive tax)

before surcharge, and before

foreign tax and investment

credits

Foreign tax credit

Number of
returns

Investment credit

Number of

Normal tax, surtax, and surcharge after--

Foreign tax credit

Number of
returns

Foreign tax and
investment credits

Number of
returns

Estimated ta

Total net
estimated

tax
payments

1969 over-
payments
claimed

as a
credit

(22)

(30)

Total

Returns witti net income, total

With normal tax and surtax (including alternative
tax), total ^

Under S6 , 000

$6,000 under 510,000

SIO.OOO under $15,000

S15.000 under $20,000

$20,000 under $25,000

$25,000 under $50,000

$50,000 under $75,000

$75,000 under $100,000

$100,000 under $250.000

$250,000 under S500.000

$500,000 under $1.000,000

$1,000,000 under $10,000,000

$10,000,000 under $50,000,000

$50,000,000 under $100.000.000

$100,000,000 or more

Without normal tax and surtax (including alternative
tax)2

Returns without net Income, total

With normal tax and surtax (including alternative tax).

5.745
5,745

5,745

1,405

318

178

167
83

415
215
174
716
434

427

904

249

31

24

4,548,986
4,548,986

4,548,986
538
179
371
529
209

2.273

2,291

1,457

15,834

20,859

38,935
422,434

1,003,189
443,319

2,596,569

50,978
50,970

50,970

36,256

3,034

1,652

1,287

764

2,366
963
558

1,364
684

565

1,132

284

34

22

865.954
865,950

865,950

11,608
3.776
2,538
2,192
2.401

8.187
4,518
4,238
15.291
13.902

20,534
196.924
307.346

67.958
204,537

735.058
735.031

735,031
555,177
50,987
27,845
17,849
12.869

30.024
12.159

6,677
12,450

4,306

2,147

2,156

321

35

24

28,398.001
28.397.222

871,086
373,033
336.681
308.635
287.822

1.068.219

753.398

585.218

1.955.486

1,520,810

1.498.667
5.904.286
6.060.077
1.873.149
5.000,655

779
779

726,051
726,027

726,027

546,372
50,890
27,788
17,836
12,839

30,023
12,159

6,677
12,450

4,306

2,147

2,156

321

35

27,532,047
27,531,272

27,531,272

859,478
369.257
334,143
306,443
285,421

1.060,032
748,880
580,980
1,940,195
1,506,908
1,478,133
5,707,362
5,752,731
1,805,191
4,796,118

775
775

20,037,291
19,943,411

155,761
100.059
116,242
115.688
112,803

446,869

335,298

269,840

1,085,406

1,015,484

1,069,901
4,562,853
4,849,212
1.561.561
4.135,672

93.880
915

679,649
662,462

11,744
5,923
5.909
7,193
4,045

17,352
12,520
8.692
37,435
34,089

39,949

201.934

205,224

33,086

34,789

17.187

Size of normal tax and surtax
(including alternative tax)
before surcharge, and before
foreign tax and investment
credits

Estimated tax payments-
Continued

1970
estimated

tax
payments

Le s s :
Refunds of
estimated

tax
payments

Payments
with appli-
cations for
extension
of filing
time

Cost of
property
used for
investment

credit

Tentative

investment

credit

Investment

credit
carryover

I'nused Investment credit

Number of
returns

Total
amount

tentative

investment
credit

(31)

(32)

Returns with net income, total.

With normal tax and surtax (including alternative tax),
total^

Under $6.000

$6,000 under $10.000

$10,000 under $15,000

$15,000 under $20,000

$20,000 under $25,000

$25,000 under $50.000

$50,000 under 575.000

$75,000 under $100.000

$100,000 under 5250,000

5250,000 under $500,000

$500,000 under 51.000.000

$1,000,0000 under $10.000.000

$10,000,000 under $50,000,000

$50,000,000 under $100,000,000

$100,000,000 or more

ithoL
tax) =

t normal tax and surtax (including alternative

Returns without net income, total.

With nori.al tax and surtax (including alternative
tax)

20,188,432

154,188
96,240
114,892
109,864
109,597

437,274

328.082

268.502

1. 070.662

1.005,675

1,060,491
4,468,000
4,738,077
1,532,848
4,505,883

26,977
161,180

915

746,241

10,119
2,104
4,558
1,369
836

7,751

5,304

7,354

22,691

24,280

30,539
107.081

94.089

4.373

405.000

18,793

4,294,270

92,712
44,475
41,506
35,669
33,139

136,087

99,344

69,989

262,767

206.930

216,961
950,437
1,096,252
252,000
756,002

5,671
29,873

212

117,851
25,620
21,317
12,929
18.036

85.343
59.418
64.581
227.630
335.640

656.050
4.005,314
6.035,331
1,458,224
4,447,315

190.306
4.394.495

337

5.313
1.613
1.329
709
1.181

5,498

3.581

3.902

15.212

22,177

39,055
228,243
325,033

87,389
195,741

12,627
286,975

10

454,593

24,811
4,626
2,949
2,337
2,334

7,951
2,915

4,133
12,173
8,899

15,435
145,764
125.091
16,874
78,301

120.165
691.050

115

3.959
184
148

7,981
19,008

2

526,737

17,661

2,426

1,670

859

1,103

5,276

1,994

3,805

12,122

17,169

34,104
178,519
143,048
37,477
69,504

132,792
978,021

121

489.586
202,612

3.890
567
464
196

347

1,062

810

1,364

4,590

12,303

23,902
69,467
36,839
20,940
13,244

12,627
286,974

Excludes returns with only income tax from recomputing prior year investment credit and additional tax for tax preferences.
Includes returns with only income tax from recomputing prior year investment credit and additional tax for tax preferences.
Less than $500 per return.
NOTE: Detail may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.

128

Corporation Returns/1970

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Corporation Returns/1970

ACTIVE CORPORATION RETURNS

Table 15. --INVESTMENT CREDIT ITEMS: NUMBER OF RETURNS, COST OF PROPERTY, INVESTMENT QUALIFIED FOR CREDIT. TENTATIVE CREDIT. CARRYOVER,
INCOME TAX. INVESTMENT CREDIT, UNUSED CREDIT, DEPRECIABLE ASSETS, DEPRECIATION DEDUCTION, RETURNS WITH CARRYOVER, AND RETURNS WITH

CARRYOVER USED, BY MAJOR INDUSTRY

[All figures are estimates based on samples — monay amouriti are in thousarjds of doilai's]

Major industry

Total number

of active
corporation

returns

Retu

oCVier than F-jrm 1120S, with investment crei^it items

Number of
returns

Cost of
property

used for

nvestment

credit

Investment
qualified
for credit

Tentative investnient
credit

Number of
returns

Investment

credit
carryover

Available

for use of

investnient

credit'

All industries:

Number of returns.
Amount

Agriculture, forestry.

Mining.

Metal mining

Coal mining

Crude petroleum and natural gas

Nontnetallic minerals (except fuels) mining.

ct construction.

Manufacturing.

Food and kindred products

Tobacco manufactures

Textile mill products

Apparel and other fabricated textile products.
Lumber and wood products, except furniture.,..

Furniture and fixtures

Paper and allied products

Printing and publishing.....

Chemicals and allied products

Petroleum refining and related industries

Rubber and miscellaneous plastics products

Leather and leather products

Stone, clay, and glass products

Primary metal industries

Fabricated metal products, except machinery and transpor-
tation equipment

Machinery, except electrical

Electrical equipment and supplies

Motor vehicles and equipment

Transportation equipment, except motor vehicles

Scientific instruments, photographic equipment, watches

and clocks

Miscellaneous manufactured products, and manufacturing not

allocable

Transportation, communication, electric, gas, and sanitary

Transportat Ion

Communicat ion

Electric, gas, and sanitary services.

Wholesale and retail trade

Wholesale trade

Groceries and related products

Machinery , equipment , and supplies .
Miscellaneous wholesale trade

Retail trade

Building materials, hardware, and farm equipment.

General merchandise stores

Food stores

Automotive dealers and service stations

Apparel and accessory stores

Furniture, home furnishings, and equipment stores.

Eating and drinking places

Miscellaneous retail stores

Wholesale and retail trade not allocable.

Finance, insurance, and real estate.

Banking

Credit agencies* other than banks

Security and commodity brokers, dealers, exchai

services

Holding and other investment companies

Insurance carriers

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

Other services

li.465

1,193
2,226

7,883
3,163

6,221
18,136
10.1A5

6,9U
3,565

26,613

10.236

841

5,433
2,299
8,427
4.052

22,637

23,553
10.385
2,761
3.022

4,095

12.098

53

113

7

462

6

823

518

062

165

575

17

928

26

808

120

839

150

773

28

397

19

351

25

479

57

289

39

131

30

122

71

398

79

606

1

714

4 06

235

15

042

52

163

4

.718

32

692

4

760

28

675

268

185

281

218

20

,049

35

715

93

863

35

,283

35

889

60

419

1,303

(••■)

236
556
427

16,732

2 .296
(*)

797
770
852

338

500

1.986

558
168

4.494

1.018

851

5,777
571
87 6

4,329

16.319
1.211
1,257
2,126
1.803

1 .344

563

4,674

3.339

71

1.292
1.779

219
431
366
719
4,938

14,613

1.403
2,100
4,574
2,199
2,383
1.951

15.188
22.155.400

220.377

51.716
65.053
14.645

9.866.292
525.258

(*)

179.200
23.068
226,595

10,170

519,406

159,443

1,223,673

1,871,888

254.451

10.068

200.377

2.003,597

262,272

385,782
525.660
647.577
655.917

86,680

,209,929
,070,205
,608,676

630,844

143,116

29,072

16.500

97,544

473,630

4,015

294.018

89,826

5.370

18.075

2.122

41.351

18.853

14.098

719.460
123.673

4.720
7 .478

98.432
3.754

54.631

445,180

53,829

9,543

108,594

103,395

153 ,068
16,751

15,188
21,468,305

214,967

('■)

49,011
63,606
14,369

68.075

517.098

(*)
172.418

21.712
225,915

9,690

516,685

153,663

1,209,780

1,854,749

246,678

7,053

194,239

1,997,435

256,710

307,420
498,447
618,240
620,241

82,066

45,782

9,579.254
2,169,111
2,969,678
4,440,465

14,540
91,369

454.521
3.323

283,120

86.527

5.064

17.385

1.544

39,614

17,944

695,574
121 .113

3.439
6.494

82 ,069
3,262

53,005

417,118

48,891
8,865
93,888
99,436
152,613
13,425

114
166

330
182
101

119
206
360
402
68

167
29
240
279

643
250

800
314
462

1,041
135
177
728

2,578
155
379
225
165

286
141
402
820

(*)

475
570

99
54
739

182
252
825
342
230
310

1,303
14,836

(*)
3,341
4,324
1,006

4,750

670,974
36,160

(*)
12,060
1.500
15,809

659
36.154
10.396
84.686
129.822

17,212

495

13,584

139,112

17,965

21,481
34,882
43.278
43. 4«

5,742

3,206

151.325
95.731
159,624

41 .845

0.147
1.857
1.016
6.274

31.739
196

19.800

6,042

341

1 .230

2.804
1.230

48

669

8

171

2 34

454

5

740

229

3

560

29

133

3

434

598

6

524

6

955

10

693

929

66.947
1.265.808

36.664

(*)

6.734
13.766

8.180

13.682

18,647

(*)
5,356
1,282
4.628

322

15.531

6,945

37.087

200.192

2.895

1 .077

12,564

81,660

10,298

14.330
14.028
2,936
8,979

1,059

1,673

558,029
8,231
19,925

46,655

24,014

1,304

1,420

21,290

22,586

565

7,663

4,024

1.004

618

141

6,085

2 .486

55

10.580
4.267

759

796

13.750

182

6.427

97.673
4.473
2.285

37.965
8.525

41.468
2.957

52.374
21 .049.234

238.466

63.392
64.524
21.106

107.687

13.096.193

1.277.221

i*)

262.596

84,294

102,218

35,263

418,802

404,790

2,090,847

1,890,262

212.606

39.146

267.954

446.547

418.298

1.792.554
936.476

1.004.259
367.669

549.730

72.157

301.502
1.980.898
1 .670.467

429.118
56,610
46.466

326.042

1.178.146

14.500

731 .120

283,328

13,624

15,045
7,046

64,606
3.096

694,243
72,553

30,419
13.527
833.384
40,305
36.280

302,313
51,247
23,864

134,773
13,402
48,821
30.206

(9)

51.318
17.121.703

183,079

(*)
54,347
53,149
11,422

97,131

9,683.655

1,102,458
(♦)

254,505
79,533
92,630

34,991

361,326

394,303

1.717,877

513.534

152.700

38.305

221 .409

308.179

366.480

1,247.710
771.827
731.536
340.409

474.241

265.496
1,960,432
1,662,842

279,039
52,791
45,962

180,286

1,161,288

14,398

719.536

281.503

13,596

14,948

7,039

47,666

62 . 602

2.812

568,850
56.793

30.319
12.806
776.795
38.127
35.182

286.904

50.494
23.390
129.267
13.206
41.332
29,215

Nature of business not allocable

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

Corporation Returns/1970

133

ACTIVE CORPORATION RETURNS

Table 15. --INVESTMENT CREDIT ITEMS" NUMBER OF RETURNS. COST OF PROPERTY, INVESTMENT QUALIFIED FOR CREDIT, TENTATIVE CREDIT, CARRYOVER.
INCOME TAX, INVESTMENT CREDIT. UNUSED CREDIT, DEPRECIABLE ASSETS. DEPRECIATION DEDUCTION, RETURNS WITH CARRYOVER, AND RETURNS WITH

CARRYOVER USED, BY MAJOR INDUSTRY--Continued

[All figures are estimates based on samples — money amounts are in thousands of dollars]

Major industry

Returns, other than Form 112 OS , with

estment cref'it i terns --Cont inn et*

Investment credit

Number of
returns

Unused investment credit

Number of
returns

Unused tentative
Investment credit

Number of
returns

Depreciable
assets

Depreciation
deduction

(15)

(16)

All industries:

Number of returns

Amount

Agriculture , forestry, and fishery

Mining

Metal mining

Coal mining

Crude petroleum and natural gas

Nonmetalllc minerals (except fuels) mining

Contract construction

Manufacturing

Food and kindred produc ts

Tobacco manufactures

Textile mill products

Apparel and other fabricated textile products

Lumber and wood products, except furniture

Furniture and fixtures

Paper and allied products

Printing and publishing

Chemicals and allied products

Petroleum refining and related industries

Rubber and miscellaneous plastics products

Leather and leather products

Stone, clay, and glass products

Primary metal industries

Fabricated metal products, except machinery and transportation

equipment

Machinery, except electrical

Electrical equipment and supplies

Motor vehicles and equipment

Transportation equipment, except motor vehicles

Scientific instruments, photographic equipment, watches and clocks.
Miscellaneous manufactured products, and manufacturing not allocabl

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

Transportation

Communication

Electric, gas, and sanitary services

Wholesale and retail trade

Wholesale trade

Groceries and related products

Machinery , equipment , and suppl ies

Miscellaneous wholesale trade

Retail trade

Building materials, hardware, and farm equipment

General merchand ise stores

Food stores

Automotive dealers and service stations

Apparel and accessory stores

Furniture, home furnishings, and equipment stores

Eating and drinking places

Miscellaneous retail stores

Wholesale and retail trade not allocable

Finance , Insurance , and real estate

Bank ing

Credit agencies other than banks

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

Holding and other investment companies

Insurance carriers

Insurance agents , brokers , and service

Real estate

Services

Hotels and other lodging places

Personal services

Business services

Automobile services and miscellaneous repair services

Amusement and recreation services

Other services

Hature of business not allocable

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

(*)

666

10.734

(*)

179

3,620

257

2,072

207

923

653

488
448

250

356

1.518

526

85

378

82

666

426

1.223
413
99
135
166
333

4,539

3.145
806

587

14.377

3.670
394
520

2.755

10.660

847

868

1,342

1,123

3,091
2,229

1,052
1,013
165
279
159
431
2,384

9.778

944
1,513
3,027
1,582
1,476
1,234

451.231

31,270

(*)

10.036

1.440

7,637

725
32.132
11.150
83.377
94,743

12,340

312

10,271

25,579

11.329

19.209
25.622
39,631
22,101
5,741
3,182

292,594

54,092
95 , 074
143.428

41.043
6.830
1.861
1.021
3.948

33,250
343

20.636

6.556

438

935
119

2,837
1,386

46,022

36,233

3,349

200

574

2,965

232

2.469

18,192

3,237
545
5,952
3,803
3,573
1,082

1,109

740

344
249

191
285
441

92
158
657
431

71

202
92
545
247

987
397

66
159
133

95

1,825
297
286

8,792

2.309
199
388

1.721

6,454
436
470
854
803

668

185

1,818

1,216

296
779
54
155
219
287
2,697

5,894

535

839
2,059

735
1,008

717

1

1,637,550

6,031

40.746

6,456
16,019

8,241

13,842

662,69 7
23,476

7,401
1,340
12,801

236

19.556

6.085

38.540

235,410

8,939

1,260

15,841

195,201

16,973

16.604

23.287

6.580

30.282

1.060

1.718

701.499

656.367
8.884
36.248

46.723

26.214
1.304
1.385

23.525

20.457

355

6,782

3,478

815

879

118

5,788

2.242

57,758

23,020

9,083

813

677

16,524

182

7,459

108,251

4,586
2,126
38,468
11.661
48,588
2,822

28
36
121
161

103
102

248
73

364
117
105

322
30
38

253

882
39

160
81
39

212
213

59
223

976

73
64
412
105
128
190

489,586
630

,078
,697
481

275,365

,620

7
(*)
2,941
325
8,781

39

7,897
619
6,880
64,263
6,374
(«)

4,309
116,550

7,581

3.267
10,137
(*)
23,125
(♦■)

438

150,129

123.076

2.223

24,830

9,379

4,265
642
148

3,475

5.109

20

2.160

559

70

493

8

1,385

414

(♦)

25,465

14,507

5,082

89

30

3,658

(*)

2,099

17.023

1.126

308

3,390

4.183

7.639
377

76.042
634.215,365

7,952,335

(*■)
1.626.361
2,715,476
1,390,575

3,681,249

294,774,017

19,860,839

(*)

6,217,717

801,651

5,048,161

385,472
14,863.441
4.936,858
35,043,891
64,005,971

6,311,927

540,220

9,926,766

42.218,598

8,604,638

20.444.313
15.427,999
21,783.914
11.517.090
3.692.312
1.510.606

274.102.378

65.525.309
72.362.357
136,214,712

23,835,250

6,119,260

911,551

541,560

4,666.149

17.439.352

282,579

9.585.365

4.618.490

406.477

272,871

100.266

1,245,885

927,419

276,638

16,382,603

5.837.263

1.876.059
104.826
422.800

2.997.738
54.974

5,088.943

12.489.091

2,872,208
501,172
4,612.405
1,740,897
1,957.283
805.126

79

77.250
35.715,030

534,950

100,773
197,542
103,452

350,420

18.353,305
1,298.835

428.486
62.679
304.196

26,901

831.164

329,316

2,293,272

2,884,828

431.435

34.449

563,580

2.107.453

594.308

1,935.310
1.406,339
1,263,975
1,031,406
260,618
126,231

11,930.222

3,634,046
3.513.038
4,783.138

401.805
75.965
46.362

279.478

.338.300

21.566

645.402

400,447

44.111

21.800

6.273

117.231

81.470

13.378

603.017

188.905
11,234
27,168

360,104
6,300

213,326

167,573
42.904
549.240
286,593
209,749
48.698

r "Description of the Sample and Limitations of the Data

Corporation Returns/1970

134

ACTIVE CORPORATION RETURNS

T»hlo 1S INVESTMFNTCREDIT ITEMS' NUMBER OF RETURNS, COST OF PROPERTY, INVESTMENT QUALIFIED FOR CREDIT, TENTATIVE CREDIT. CARRYOVER,
INCOMe'tAX INVESTMENT CREDIT. UNUSED CREDIT. DEPRECIABLE ASSETS, DEPRECIATION DEDUCTION, RETURNS WITH CARRYOVER, AND RETURNS WITH

CARRYOVER USED. BY MAJOR INDUSTRY- -Continued

[All figures are estimates based on samples — money ajcounts are in thousands of dollars]

Major industry

Returns, other ttian Fonn 1120S , with investment credit items--Cont inued

Returns with investment credit carryover

Number of
returns

Tentative Investment
credit

Number of
returns

investment

credit
carryover

Income tax
available
for use of
investment
credit!

Investment credit

Number of
returns

Unused investment credit

Unused tentative
investment credit

(27)

All industries:
Number of ret
Amoun t

Agriculture, forestry, and fishery.

Metal mining

Coal mining

Crude petroleum and natural gas

Nonmetallic minerals (except fuels) mining.

Contract construction.

Manufacturing.

Food and kindred products

Tobacco manu f ac tares

Textile mill products

Apparel and other fabricated textile products.
Lumber and wood products, except furniture....

Furniture and fixtures

Paper and allied products

Printing and publishing

Chemicals and allied products

Petroleum refining and related industries

Rubber and miscellaneous plastics products

Leather and leather products

Stone, clay, and glass products

Primary metal industries

Fabricated metal products , except machinery and
transportation equipment

Machinery, except electrical

Electrical equipment and supplies

Motor vehicles and equipment

Transportation equipment, except motor vehicles

Scientific instruments, photographic equipment,

watches and clocks

Miscellaneous manufactured products, and manufacturing

not allocable

Transportation, com
sanitary services.

nication.

electric , gas . and

Transportation

Communication

Electric, gas. and sanitary services.

Wholesale and retail trade.

Wholesale trade

Groceries and related products

Machinery, equipment, and supplies.
Miscellaneous wholesale trade

Retail trade

Building materials, hardware, and farm equipment....

General merchandise stores

Food stores

Automotive dealers and service stations

Apnarel and accessory stores

Furniture, home firnishings, and equipment stores.

Eating and drinking places

Miscellaneous retail stores

Wholesale and retail trade not allocable.

insurance, and real estate.

Banking

Credit agencies other than banks

Security and commodity brokers, dealers, exchanges.

and services

Holding and other investment companies

Insurance carriers

Insurance agents , brokers , and service

Real estate

Hotels and other lodging places...

Personal services

Bus iness services

Automobile services and miscellane
Amusement and recreation services.
Other services.

repair services.

Nature of business not allocable.

1,234
CO

541
410

12,954

1 .847

(•-)

557

634

773

223
343
1.648
538
114

405
149
886
398

1,662
626
109

237
394

4,016
830
459

19.345

4.970
446
750

3.774

14.328

1,080

982

1.940

1.640

1,081

447

4,426

2.728

46

864
1.296

136
320
301
663
4.453

13.211

1.230
1.937
4.181
1,935
2.246
1 ,680

1

124
(*)
90
46
(*)
(•'■)

186
83

323
125
71

826

2 34

)

50

173

587

23
25
155

210

432
78
92

445,305

643

10,291

(*)
2,038
3,659
332

2,375

248.474
8,010
(■*)
2,742
268
('-)

(•)

3.651

990

12.683

71.896

6.153
(■-)

5.544
69.152

5.704

4,340
14,127

4.871
19.539

3.537

1,053

119,004

102,384
7.837
8.783

12,252

4.039
(*)
161
3,536

7,289
(»■)

4,340
1.010
(*)

139
(M
1,586
102

(*)

25.720
435

24
(*)
4.482

20.470

(*)

72
3.259
5,135
9.916

66.947
1.265.808

36.664
(*)

.734
13.766
8,180

441,633
18,647

(*)
5.356
1,282
4,628

322

15.531

6,945

37.087

200,192

2,895

1.077

12,564

81.660

10,298

14,330
14,028
2.936
8,979

1 .059

1.673

558,029
8,231
19,925

46.655

24.014
1.304
1,420

21,290

22,586

565

7,663

4.024

1,004

618

141

6,085

2,486

55

10.580
4.267

759

796

13,750

182

6,427

97,673

4,473

2,285
37,965

8,525
41.468

2.957

42,557
4,063,147

114,938

(*)

50.345
14.143
6.326

56,653

299.102
(*)

47.817
11.029
22.721

3.061

46,273

66,094

287,039

222,676

38,036

18,209

88,435

128.962

63,763

116,478
176.310
376,227
119.164

341.331

21.298

153,969
95,127
113,697

276.147

113.248
38.398
2.805
72,045

160.474

9.147

56,679

28,618

7,284

8,176
2,242
32,639
15,689

25.411

3.152

11,378

230,857

283

20,100

132,672

32,621
17,863
38,418
8,983
14.745
20.042

619

8,729

159

3,167

246

1 ,493

194

573

8,028

1.254

(■■■)

444

362

382

160
209

1.278
315

67

268

67

495

259

283

52
87

110

305

2.838
636
263

12.089

2.973
275
415

2,282

9,095
739
662

1,220
990

5 7'-t

279

2,903

1 ,720

198

103

424

2.110

8.825

821
1,405
2,772
1,319
1.376
1 .130

156,197
9,460
(*)
2,426
336
3.890

220

6,575
2,280
13,891
56,858

6.401

67

3.793

7.219

3.069

4,311
6.569
4,760
16,275

3,670

1 .)48

43.993
8,327
16,923

,034
930

12.771

266

6.986

2,015

167

207

31

2,458

641

14.321
501

400
1 .730
I')
1 .341

1 3 . 1 00

2.587
317
3,765
2,547
3.2 00
684

58
339
241

5.764

757

156
275
427

67
141
542
291

56

462
176

865
354
58

1 ,637
272
209

367
1,604

5,866
413
391
778
768

571

168

1 .708

1 .067

(*)

256
612

50
123
210

239

2.457

5.356

469
780
1.898
704
953
549

(■•■)

38.205

(")

5,606
15.933

7.917

12,548

533.631

17,136

5,693

1.212

12,176

197

12.610

5.549

35.852

215.230

2,647

1,037

14.271

143.593

12,916

14.336

21.585

3.044

12.243

926

616.270
7.737
11.787

1.366
22.836

16.506

335

4.972

2,987

758

516

110

4,949

1 ,879

(*)

21.975
4.195

724

668

16,497

182

5.910

104.679

3,604

1,828

37,390

11.097

48.2 00

2.560

(*)
(*)

538
62

(*)
(*)

126
29

176
92
28

155
2

135

294

(*)

21
102

26
239

(*)
(»)

251
75
73

274.371

445

5,878

(*)
(♦)
3.611

157

1.882

146.299
1.280

1.233

19'
(*)

(*)

951
(*)
4.192
44.083

82
(*)
2.739
64.942

3.524

999
8,433

196
5,086

(*)

82,979

1,076

369

4,134

2,973
58
(•)
2,786

1.158
(*)

350
(*)
(*)

130

546
51

13.462
194

3.631

13.451

(«)

(*)
2,312
3.619
7,251

(*)

(*)

Footnotes at

See text for explanatory statement

nd for "Description of the Sample and Limitations of the Data.

Corporation Returns/1970

135

ACTIVE CORPORATION RETURNS
Table 15. --INVESTMENT CREDIT ITEMS' NUMBER OF RETURNS. COST OF PROPERTY, INVESTMENT QUALIFIED FOR CREDIT, TENTATIVE CREDIT, CARRYOVER,
INCOME TAX INVESTMENT CREDIT UNUSED CREDIT, DEPRECIABLE ASSETS, DEPRECIATION DEDUCTION, RETURNS WITH CARRYOVER, AND RETURNS WITH
n^ui.c i^, CARRYOVER USED, BY MAJOR INDUSTRY--Contiiiued

(All figures are estimates based on samples — raoney ajnounts are in thousands of dollars]

Major industry

Returns, other than Form U20S , with investment credit items--Continued

Returns with investment credit greater than tentative investment credit

Number of
returns

Tentative investment
credit

Number of
returns

Investment

credit
carryover

Income tax
aval lable
for use of
Investment
credlci

Investment
credit

Unused investment credit

Number of
returns

All industries:
Number of returns.
Amount

Agriculture, forestry, and fishery.

Metal mining

Coal mining

Crude petroleum and natural gas

Nonmetallic minerals (except fuels) mlnint^.

Contract construction.

Manufacturing.

Food and kindred products

Tobacco manufactures

Textile mill products

Apparel and other fabricated textile products.
Lumber and wood products, except furniture....

Furniture and fixtures

Paper and allied products

Printing and publishing

Chemicals and allied products

Petroleum refining and related industries

Rubber and miscellaneous plastics products

Leather and leather products

Stone, clay, and glass products

Primary meta 1 industries

Fabricated metal products, except machinery and transportation

equipment

Machinery, except electrical ,

Electrical equipment and supplies

Motor vehicles and equipment

Transportation equipment, except motor vehicles

Scientific instuuments , photographic equipment, watches and clocks...
Miscellaneous manufactured products, and manufacturing not allocable.

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

Transportation

Commun ica t ion

Electric, gas, and sanitary

services.

Wholesale and retail trade.

Uholesa le trade

Groceries and related products

Machinery, equipment, and supplies.
Miscellaneous wholesale trade

Retail trade

Building materials, hardware, and farm equipment..

General merchandise stores

Food stores

Automotive dealers and service stations

Apparel and accessory stores

Furniture, home furnishings, and equipment stores.

Eating and drinking places

Miscellaneous retail stores

Vholesale and retail trade not allocable.

•Finance, insurance, and real estate.

Banking

Credit agencies other than banks

Security and commodity brokers, dealers.
Holding and other investment companies..

Insurance carriers

Insurance agents , brokers , and service. .
Real estate

exchanges, and services.

Hotels and other lodging places....

Personal services

Bus iness services

Automobile services and miscellaneo
Amusement and recreation services..
Other s ervices

IS repair services.

Nature of business not allocable.

1,152
607

*)

153
245
189

442
362
380

156

206

1,275

305

61

486

252

820
265
50
83
109
305

3,549

2,7^4
579

245

11,827

2,890
274
365

2,250

8,916
732
661

1,199
990

563

253

2,884

1,631

640
665
85
197

101

424

2,087

8,466

821
1,371
2,523
1,266
1,353
1,129

(33)

(•)
(•)

(*)
(*)

(.)
(*)

168
17

10

ISO

(•)
(*)
(*)

118,846
(*)

4,110
(*)

(*)
(*)
79,149

6,022
(*)

1,450
(*)

2.089

(*)

2,690
(*)

7,624
20,234

552

2,313
3,943

2,177

3,340
5,351
1,334
(*)
3,527
955

22,053

7,294
6,623
8.136

7,747
924

666
5,902
(*)
3,967

899

942
31

1,170

150

249
777

2,634
1,658

(*)
(*)
(*)

41,193
228,736

6,775

(♦)
3,578
2,447
457

4.068

101.295

.705

3,
(*)

1,372
267
794

125
6.060
2.689
10,357
61.170

891

171

1,465

3,555

961

1.128

1,170

609

4,136

133

393

68,855
3,272
11,783

3,670
645
193

2,832

8.526

292

3.257

1,350

412

305

31

1,904

975

6,334

2,573

302

35

161

951

2,312

12,076

1,189
640
5,493
3,137
1,105
512

41 ,193
3,332,640

112

814

(*)

49

064

14

140

5

486

56,125

269,340

(•)

45,841
11,029
20,386

3,061

46,175

65,080

267,063

196,947

22.928

9.854

87,241

114,688

62,734

113,611
174.674

57,934
100,431
339,035

21,298

329,527

129.636
94,966
104,925

260,270

103,367

37,776

2,773

62,818

154,478

5,010

56,469

27,505

7,284

8,176
2.191
32,541
15,302

(*)

212.551

103,079
25,186
2,719
11,052
50,152
283
20,080

122,871

32,621
17,830
37,296
6,164
9,460
19,500

41,193
234.839

8.426

(•)
3,010
1,490
430

3,297

133,174

8,752

(*)

2,367

336

2,698

220

6,565

2,233

13,024

49.279

882

63

3,301

6,952

3,066

4,310
6,228
1,419
13,692
3,660
1.348

56.683

31,849

8,189

2

,892

904

153

1

.835

12

,515

214

6

963

1

,952

167

207

31

2

360

621

,233
410

399
1,656

8,716

2,587

317

3,461

1,137

535

679

157
73

(•)
(*)

22
202

(*)
(*)
(«)

419
368

717
121

(*)
(*)

596
72

57
117

185
39

(♦)
(*)

248
340

111,016

923

2,440

(*)
C)

1,003
39

47,002
915

(*1

1

210

4

,931

32

125

562

(*)

433

546

(*)
(*)
(*)

44,195
1,702
(*)

2,929
1,605

(•)
(*)

1,592

1,324

62

216

261

153

73

242
317

1,866
506

(*)
(*)

1,245

5,631

176

173

2,606

2,090

586

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

'income tax excludes tax from recomputing prior year investment credit and additional tax for tax preferences and is after foreign tax credit.

'Less than $500 per return.

NOTE; Number of returns may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.

136

Corporation Returns/1970

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Corporation Returns/1970

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM U20S

Table 17. -SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, INCOME SUBJECT TO TAX. TAX. AND DISTRIBUTIONS TO STOCKHOLDERS

BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION

[All figures are estimates based on samples — ^raoney airounts are in thousands of dollars]

137

Industrial division, item

Total active
Small
Business
Corporation

Size ot total assets

Zero
assets

«1

under

? 100, 000

$100,000

under
$250,000

$250,000

under
$500,000

$500,000

under

$1,000,000

$1,000,000

under
$5,000,000

$5,000,000

under
$10,000,000

$10,000,000

under
$25,000,000

$25,000,000

under
$50,000,000

(1)

(2)

(3)

ALL INDUSTRIAL DIVISIONS

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash. Government obligations, and other

current assets

Other investments and loans

Depreciable assets

Less: Accumulated depreciation

Other capital assets less reserves^

Accounts and notes payable

Other current liabilities

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

Net worth

Total receipts

Business receipts

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

Cost of sales and operations

Taxes pa id

Interest paid

Depreciation

Employee bene f i t plans

Net income (less deficit)

Net income

Deficit

Credit for U.S. tax paid on special fuels.

nonhighway gasoline, and lubricating oil.
Distributions to stockholders except in own

s tock

AGRICULTURE. FORESTRY. AND FISHERY

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash. Government obligations, and other current

assets ;

Other investments and loans^

Depreciable assets

Less: Accumulated depreciation

Other capital assets less reserves-*

Accounts and notes payable*

Other current liabilities

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

Net worth

Total receipts

Business receipts

Net long-term capital gain reduced by net

short-term capital loss

Cost of sales and operations

Taxes paid

Interest paid

Depreciation

Employee benefit plans

Net income (less deficit)

Ne t income

Deficit

Credit for U.S. tax paid on special fuels.

nonhighway gasoline, and lubricating oil

Distributions to stockholders except in own

257.475
157.747

33,397.424
7.006,280
6,534.014

5.265.250
2,232,824

15,728,239
7.404.622
2.742.997

10.098.155
1,897,107

5,350,268
11,629,910
77,631,396
76,097,159

220,589

54.362,453

1,549,661

745,919

1,436,919

487,243

1.851.508
3.029.581
1,178,073

1.205
1 .135.180

.097
.197

268,616
259,171

16,988

184.118

7.087

5.793

5,903

457

-8,924
39,187
48,111

168,115
96,414

5,794,154
1,088,686
1,031,645

1,069,557
355.543

3,419.779
1,811,951

354,738
1,567.963

401 .448

683,327
1,970,624
19,145,546
18,856,994

43,259

11,633,337
462,018
109,774
370,253
148,154

358,055
796,433
438,378

11,634
5,894

2.270.173
145.329
261.345

14/ .513
183,731

1,320,951

560.273

697.547

519.714

39.663

651.043

655.780

1.915.731

1 .788.321

41.577

1.318.948

46.620

72.559

113.492

2.568

-26.010
101.205

127.215

(*)
(*)

660
25.893

(»)
(■»)

(*)
(*)
(•)
(♦)
(*)

(*)
(*)
(*)

51.586
35.830

8.214.038
1.688,526
1,621,287

1,303.891
512,635

4.098.718
1.972.906

626.633
2,362.539

407.301

1,216,914

3,195.344

20,043,333

19,724,705

35,035

13,932,858
404,150
170,132
371,395
113,608

515,959
766,985
251,026

279
261.256

5.944
2.928

247,154
20.025
15.303

32.042
16.689

238.308

129.160

47,612

57.037

4.084

54,355
66.003
356.057
337.547

4.994

215,992

10,929

7,411

22.541

730

5.074
30.119
25.045

2,747
1,526

450,158
17,567
46.580

40.231
30.301

278.694

121.919

138.348

96.666

7,170

96.497
188.333
503,246
474.250

7.039

350.771

10.264

11.879

21.929

564

1 ,995
28,108
26.113

198
5.147

(5)

20.490
15.422

7.151 .720
1.576.576
1.613,368

1.017.837
490.991

3.061.685
1,468.467

635.784
2,212.119

371.420

1,131,108

2.559.773

16,282,769

15,944,182

44,761

12,069,758

262,666

162,761

267,431

81.505

401.195
567.417
166.222

360

197,045

5.460.803
1.222.033
1.094.172

751.061
386.419

2.489.194
1.084.606

435.832
1,806,395

353,217

942,756

1,734,318

11,113,349

10,888,287

30,951

8,272,011
214,830
137.537
212.523

76.479

295.813
435,442
139,629

183
168.152

665.481
44,716
78,143

30,597
49,941

351.109
137.182
227.846
150.899
15.938

173.272
193.340
437.683
402.338

11,837

299,592

11.962

20.354

31.517

260

-14.347
20.701
35.048

676
297

483,134
19,085

64 . 594

20.260
48.837

255.712
96.034

156.764
99.429
4,958

169.524
124,300
232.479
210.851

9.483

152.480

7.319

17.317

20.828

189

-12.840
9,413
22.253

3.003
2.123

5.020.984

1.087.348

907.025

804.760
330,605

2,097,594
848,102
466.703

1.695.885
285.275

1,075,461
1.416,808
8,918,277
8,665,620

40.391

6,831,345

166,457

130,785

171.166

50.254

259.127
360.592
101.465

195
143.527

234
125

381.262
37.478
46,856

23.670
34.807

186,604

72.801

111.796

100.432

7.131

132,542
85,102
335.904
313.804

8.173

255.705

5,679

13.262

15.671

730

-4.363
12.491
16.854

64

643.504
151.507
82.597

130.533
36.039

232 436
71.197
55,265

222.578
35.060

159,714
126,041
735,369
702,477

7,127

559.670

12.133

16.487

16.544

3,929

24,826
38,342
13,516

13
23.799

17.742

2,873

292

449
133

3.374

328

10.904

2.037

221

15.017
-3.328
1.899
1.702

30

18

411.288
92.979
108.711

68.173
31.660

102.132
35.949
36.434

145,429
33,315

98,934
75,585
577,378
562,210

1,631

496,822
4,682
8,103
6,668
2,582

6,687

14.429

7.742

15
.252

89
3.370

976
190

-1,059
1.059

25.242
3.585

9.577

264
3.023

7.150
2.849
4.277
13.214

161

9.836

2.030

45.636

45,045

1

41.875

306

1.240

591
90

126.868
44.927
22.038

19,892
11.298

17 .091
9,225
19.291
66,112
1,810

13,626
39,858
215,673
209,608

446

184,691

3,044

3,002

1,027

J43

10.746
10,754

3
2,000

-135
135

574,065
53,698
53,171

99.546
77.634

209.610

102,219

110.317

19,135

8,261

28,428
511,559
311,086
283,905

197,843
12,594

1,545
14 , 009

9,932

-11,976

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

138

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM U20S
Table 17.

Corporation Returns/1970

SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS. INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTIONS TO STOCKHOLDERS,
BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION— Continued

[All figures are estiraates based on sa.-nples — .Tor,ey ainoimts are in thousar.ds of dollars]

Industrial division, item

Total activt

Small

Business

Corporation

returns

of total assets

Zero
assets

SI

under

$100,000

S 100.000

under
5250,000

S250.000

under
SSOO,000

S 1 , 000 , OOO

SI. 000. 000

under
S 5 . 000 . 000

$5,000,000

under

S 1 0 . 000 , 000

S 10.000,000

jnder
$25,000,000

$25,000,000

under
$50,000,000

S50.000.000
or more

(I)

(3)

(10)

MINING

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash, Government obligations, and other

current assets

Other investments and loans^

Depreciable assets

Less: Accumulated depreciation

Other capital assets less reserves^

Accounts and notes payable*

Other current liabilities

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

Net worth

Total receipts

Business receipts

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

Cost of sales and operations

Taxes paid

Interest paid

Depreciation

Employee bene fit plans

Net income {less deficit)

Net income

Deficit

Credit for U. S, tax paid on special fuels.

nonhighway gasoline, and lubricating oil...
Distributions to stockholders except in own

s toe k

CONTRACT CONSTRUCTION

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash. Government obligations, and other

current assets.... -

Other investments and loans^

Depreciable assets

Less: Accumulated depreciation

Other capital assets less reserves^

Accounts and notes payable*

Other current liabilities

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

Ne t worth

Total receipts

Business receipts

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

Cost of sales and operations

Taxes paid

Interest paid

Depreciation

Employee benefit plans

Net income (less deficit)

Net Income

Deficit

Credit for U.S. tax paid on special fuels.

nonhighway gasoline, and lubricating oil.
Distributions to stockholders except in

own stock

1.857
1.052

410.457
80,491
10,510

72,158
33,437

397.723
235.498

40.713
100.212

28.995

4(1.685
178.043
593.637
577,278

2.118

328,321
21.209

8,364
40,209

3.331

26.055
48,565
22.510

47
20.024

26.066
16.439

3.871.537

1.153.807

562.500

856.584
290.850

1 .480.954
776.349
171.188

1.421,435
353,876

460,276
1,089,756
9,661 ,472
9,548,215

8,008

7 ,498,747
195,378

72.756
176,644

71.542

251,421
372,402
120.981

186
129.480

(*)
('-■)

(")
(")
C')
(*)

(*)
(*)

876
469

23.331

5,374
90

6.721
1.910

26,890
20,723

2,266
14,882

5,659

250
-14,028
59,763
58,548

37,243
2,561
1.154
2.486
240

-579
3.068
3.647

575
341

94.035
19,284
2,002

19,211
8,785

93,016
56,908

6,001
24,401

2,686

12,147
46,353
160.152
156,588

227

76.997

4.937

1,472

9,470

392

6,260

14,384
8,124

11
8,016

(*)
(*)

('■)
(*)
(")

(*)

(")

(*)
(*)
C)

(*)
(*)

(*)
(*)
(*)
(*)

(*)
(*)
(-■)
(■»)
(*)

CO

(*)
(*)

(*)
(*)

98.539
18,665
3,623

19,879
4,759

111,978
64,711
2,089
16.785
14.522

8.633
49,016
138.715
135.314

1.076

126

376

25

769

3

851

18

837

12

639

105

107

60

066

15

710

28

246

4

613

16

150

68

043

141

380

137

071

5

921

5

478

1

886

0

227

1

088

5

733

8

930

3

197

75

872

4

627

2

075

10

386

1

346

12

533

14

519

1

986

2.620

397

3,880

1.622

4.521
4.124
3.903

606
397
45
225

-1.42n
1 .426

32.107

9,155

439

2.182
5,253

11.977

7.246

9,788

6.005

462

7.173
15.209
26.099
23.786

437

19.423
946
427
656
156

2.511
2.511

38.154
37.835

35,686

523

1,110

179

-7.302
(*)
8.645

16.906
10.082

588.236

173.602

59,786

37,644

322,130
171,612

27,971
179,902

46.340

53.928

221,899

2,558,712

2.548,535

648

1.863.693
61.467
11.566
44.514
13.011

47.435
90.241
42.806

9
31,065

5,009
3,413

791,561
220,741
110,441

157,523
79,571

363,939
193,095

32,929
284,861

52.406

87.012

268.911

2,068,426

2,042,422

1,202

1,587,997
43,715
13,230
41,999
15,690

59,903
84,515
24,612

36

40,174

2,068
1.646

707,311
240,143
84,085

140,624
48,436

291,247
154,851

36,863
262,435

65,069

97,473

200,959

1,741,838

1,721,601

1,351

1 ,360,107
36,113
14,2 02
35,516

15,694

46,731
65,132
18,401

43
11,841

1 ,023
802

700,741
232,847
103,006

146,755
58,593

247,948
132,402

16,500
295,394

58,201

66.861

212.191

1 .541.022

1.518.536

2.162

1.226.022
28,057
17,295
28,854
13,301

49,133
66,314
17,181

51
20,415

424
330

766,125
229,921
132,549

181,560
52,046

211,337
109 ,949

30,726
292,983

93,482

88,940

161,501

1,426,958

1,398,370

2,294

1,177,279
22,530
11,590
22,564
12,546

49,522
56,092
6,570

42

22 .058

181.422
43.627
28.734

67.471
6.966

25.458
8.362
9.
66.824
17.716

38.865

16.613

217.284

213.381

21

188.992

1 .939

1.785

1.971

815

5.906

6.738

832

136.141
12.926
43.899

38.430
7.594

18.895
6.078
16.319
39.036
20.662

27.197

7,682

69.078

67.535

330

58.971

1.034

1.978

1.047

485

93
2.027
1.934

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

Corporation Returns/1970

139

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1I20S
Table 17.

SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS. INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTION TO STOCKHOLDERS,
BY SIZE OF TOTAL ASSETS. BY INDUSTRL^L DIVISION-Continued

r.ourits are in thousands of dollars]

,^"TiT^tes based

saxties — a^r.ey

Industrial division, item

siness
Corporat io
ft urns

Size of total assets

Zero
assets

$100,000

under
5250,000

5250,000

under
5500,000

S500.000

under

SI. 000. 000

51,000.000

under
55,000,000

55,000,000

under

510.000,000

$10,000,000

under
52 5,000,000

525.000,000

under
$50,000,000

550.000,000
r more

(7)

MANUFACTURING

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash, Government obligations, and other

current assets

Other investments and loans^

Depreciable assets

Less; Accumulated depreciation.,

Other capital assets less reserves^

Accounts and notes payable*

Other current liabilities

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

Net worth

Total receipts

Business receipts

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

Cost of sales and operations

Taxes paid

Interest paid

Deprec iat ion

Employee benefit plans

Net income (less deficit)

Net income

Deficit

Credit for U. S. tax paid on special fuels
nonhighway gasoline, and lubricating oil.

Distributions to stockholders except in
own stock

TRANSPORTATION, COMMUNICATION, ELECTRIC
GAS, AND SANITARY SERVICES

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash, Government obligations, and other

current assets

Other investments and loans^

Depreciable assets

Less: Accumulated depreciation.,

Other capital assets less reserves^

Accounts and notes payable*

Other current liabilities

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

Net worth

Total receipts

Business receipts

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

Cost of sales and operations

Taxes paid

Interest paid

Deprec iation

Employee benefit plans

Net income (less deficit)

Net income

Deficit

Credit for U, S. tax paid on special fuels,
nonhighway gasoline, and lubricating oil..

Distributions to stockholders except in
own stock

29,980
18,251

4.842,246
1,317,058
1,028,875

679,772
274,476

2,721,520
1,489,557

151,345
1,402,096

338,833

454,400
2.056.198
12.140.257
12.025.596

23,560

8,718.985
262.081

82,982
232,234

96,101

371,743
554,862
183.119

10,272
5.697

1,206,546

186.426

19,907

150,951
63,154

1,209,393
576,802
47,391
313,139
63,399

255,142

391,168

2,444.073

2,408,997

14,698

1,559.255
97,759
33,637
133,178
25,373

39,470
119,251
79,781

180
39,323

18.754
17.882

13.420

722

554

650

30

-6,595
(«)

17,759
9.364

672,619
158,103
117,088

109,737
33.598

492.279
286,187

16,536
191,184

52,061

77,738

207.422

2,149,892

2,136.304

453

1,429,129
59.791
11,587
45,571
10,519

(*)
(*)

(*)
(*)

(*)

(*)
(*)
(*)
(*)

(*)
(*)
(*)

(*)
(*)

11.524

29,359

6.675
4.796

1,061,411
303.965
188.701

153.399
49.350

665,264
363.650

24,119
290,911

63,016

99.114

485.449

2.544.099

2.521.696

3.255

1,755.189
63.201
18.305
58,325
16,190

83,253
118.893
35,640

20
34,740

2,770
2,125

965,607
277,291
227,184

141,774
51,503

500,192
290,265

28,634
270.752

56.604

91,975

439,849

2,528,272

2,505,913

4.823

1,895,962
45.829
15.813
42,263
19.122

83,115
110,618
27,503

1,720
1,350

1,148,835
332,803
253,457

128,547
85,637

570,235
289,410
35,772
375,773
105,043

91.441

421,413

2.760,793

2,741,772

2,373

2.003,272
48.412
19,749
47,191
33,256

96,499
125,822
29.323

512

437

850,386
206,312
214,579

120.320
50.718

434,617
226,754

30,780
245,074

46,961

79.800

427,642

1,832,010

1,804.009

9,505

1.386,685
40,177
14,777
33,474
14 , 300

86 , 160
98.320
12,160

76,478
20,990
18,425

10,845
783

37,919
21,067

4,494
12,731

5,641

7,699
48,077
184.719
181,132

1.851

146,610

2,642

1,396

3,356

994

14,067

14,702

635

5

4

66,910
17,594
9.441

15,150
2,887

21,014
12,224
11.010
15.671
9,507

6,633
26,346
121,718
116,888

1,300

88,718

1,307

801

1,404

1,690

3.720

3,990

270

6,840
3,553

219,431

28,220

2,707

38,189
10,663

272,773

152,557

5,038

49,804

14.963

36,454
74,710
727,010
718.988

1.769

448.327

25,929

5,628

35,654

5.115

19.312
38,852
19,540

47
16.092

2,245
1,491

363,169

60.279

3.453

43.173
16.591

345.563
157,400

15.145
103.842

16,966

81,644
99,747
755,128
748,185

2,907

459,545

29,831

10,783

39,574

9,529

12,676
32,384
19,708

603
362

204,608

29,244

7,863

26,201
10,551

199,690
98,260
8,960
45,797
11,442

66,901
369.527
363.849

2,516

242,714

14,585

6,213

20,933

3.994

3,665
18,273

14.608

338
183

213.710

33,949

1,057

16,188
6.724

217.987

90.387

7,841

68,610

10.282

26,500

78,340

309,235

303,012

3,994

217,225

14,701

5,578

21,425

3,126

-6,343
10,191
16,534

93
56

160.360
29.018
4,321

22,649
10.268

136.427

60,457

7,803

38,700

7,920

41,036

50.939

232,318

227,497

740

159,417
10,336
4,128
12,374
3,026

4,315
12,122
7,807

17
5,852

5
3

32,489

5,094

126

2,606
8,357

19,367
9,962
2,600
5,296
1,212

9.483
15,962
41,137
38,409

2,142

29,689

2,103

634

1,407

583

2,654

3,139

485

2
1,554

12,779
622
380

17,586
7.779

1.090
614

5,837
4,569
7,466
7,445

1,450
207
510

1,697

3,301
3,301

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

140

Corporation Returns|1970

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120S

Table 17. -SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTIONS TO STOCKHOLDERS,

BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All figures are estijuates based on camples — -money amounts are in thousands of dollars]

Industrial division, ice

Total act
Small

Corporation
returns

of total assets

Zero
assets

$1

under

$100,000

$100,000

under
$250,000

$250,000

under
$500,000

$500,000

under

SI, 000, 000

$1,000,000

under
$5,000,000

$5,000,000

under

$10,000,000

$10,000,000

under
$25,000,000

$25,000,000

under
$50,000,000

$50,000,000
or more

(10)

WHOLESALE AND KETAIL TRADE

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash, Government obligations, and other

current assets

Other investments and loans'^

Depreciable assets

Less: Accumulated depreciation

Other capital assets less reserves^

Accounts and notes payable*

Other current liabilities

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

Net worth

Total receipts

Business receipts

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

Cost of sales and operations

Taxes paid

Interest paid

Depreciation

Employee benefit plans

Net income (less deficit)

Net income

Deficit

Credit for U. S. tax paid on special fuels,
nonhighway gasoline, and lubricating oil..

Distributions to stockholders except in own
stock

FINANCE, INSURANCE, AND REAL ESTATE

Number of returns:

With and without net income

With net income

Total assets

Notes and accounts receivable, net

Inventories

Cash, Government obligations, and other

current assets

Other investments and loans^

Depreciable assets

Less: Accumulated depreciation

Other capital assets less reserves^

Accounts and notes payable*

Other current liabilities

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

Net worth

Total receipts

Business receipts

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

Cost of sales and operations

Taxes paid

Interest paid

Depreciation

Employee benefit plans

Net income (less deficit)

Ne t income

Deficit

Credit for U. S. tax paid on special fuels
nonhighway gasoline, and lubricating oil.

Distributions to stockholders except in
own stock

94,024
63,756

12,431,743
2,795,953
4,451,852

1,677,284
601,987

4,245,751
2,094,248

384,454
4,305,648

654,275

1,176,390

5,045,709

41,489,458

40,948,795

44,567

30,803,710
599,694
244,810
394,597
120,843

852,667

1,142,396

289,729

28

378,711

29,317
16,116

3,573,183

788,157

13,007

1,015,168
440,113

586,721
174,174
724,643
1,204.623
185,229

839,501

700,233

1,725,317

1,324,212

46,899

299,323
62,358
91,377
40,136
20,393

144.215

240,242

96.027

1,740
794

146,735
137,013

6,049

108,095
2,283

880
1,314

309

-1,656
14,565
16,221

4,417

57,520
35,669

2,346,654
413,472
785,668

366,045
98,661

1,072,208

558,492

55,084

658,785

148,165

236,922

883,703

8,995,613

8,889,414

10.955

5,883,918
173,387

40,128
111,337

23.758

124,572
268,707
144.135

22,005
16,568

3,514.649

736,316

1.224,070

507,904
167,749

1,291,901
628,897
108,897

1,080,713
182,642

366,306
1,530,363
11,807,525
11,687,262

6,341

8,697,540
178,976

64,836
116,063

35,969

242,376
309,327
66,951

9,244
7,842

3.230,318

757,099

1.197,143

425,473
178,703

990,452

484,887

95,977

1,147,347

157,778

269,624

1,373,160

10,177,315

10,013,161

10.428

7,807,640
112,250
64,253
86,499
28,946

229.304

263,607

34,303

2,655
2,135

1.781,866
442,150
656.784

224,587
81,089

510,797
253,433

70,166
700,754

93,659

156,988

721,408

5,448,637

5,369,993

6,577

4,270,166
76,294
37,453
44,853
18,036

145,582
165.168
19,586

1.310.030
360,990
486,433

135,357
66,404

340,068
152,833
48,792

560,446
67.468

133,338
470,395
,225,073
,166,734

4.166

,428,483
52,516
31,198
29,919
12,759

97,441

104.874

7.433

97,937
23.561
34.851

29.548
11.326

3.163
55.434

2,255

10,218
28,741
188,562
136,653

42

3,640
624

4,679

4.952

273

92,891

83,372
29,016
45.304

2.945
2,302

5,923

2,471

9

55,293

1,317

420
23,213
313,178
312,743

297.820

651

1.253

618

255

2,126

2.953

827

2,425

66,917
33,349
21,599

4,462
1,199

1,

,854

,909

2,366

46,876

991

2,074

14,726

186,820

185,822

165,268
1,526
1,124

354
187

8,243
8.243

963
458

16,602
6,550

6.097

2,474

792

74 5

228

92

6,323
7.461
1,138

19,646
10,489

629,758
136,665

148,024
79,995

124,497
52.999
150,841
175,281
33.005

79,747
191.438
639,755
559,764

13.796

85,199
21,463
10,603
11,916
3,976

55,919
85,795
29,876

5,602
3,352

837,501

173.696

5.017

230,346
88,335

195,725
62,697
189,168
283,494
37,910

207,594
228,243
482,150
411.444

7,402

118,952
15,625
21,936
13,617
4,957

35,708
63,917
28,209

2.049
1.221

717.662

164.725

2,205

191,954
106,427

96,550
24,546
141,981
237,563
35,173

178,869
125,426
272,783
204.145

9,465

49,664
10,027
19,398
5,284
5,623

23,318
34,733
11,415

640
370

439,608
96,224

151,608
67.442

42,459
9,380
84,250
143,797
45,250

110.997
64.213

120.285
56.453

2.032

393
211

679.039

131.622

1.971

243.357
72,122

83.210
16,912
136,726
272,803
29,123

197.209
71,913

145.758
62.604

6.409

12,979

17,394

5,763

6,623

11,298

20,328

3,052

4.175

3,796

1,759

11,096

9.983

17.393

25.278

6.297

15.295

130,971
48,921

32,090
5.092

33,078
4,101
10,782
53,454
3.992

27.450
6,752
34.122
19,465

1,698

3,711
1,121

2,689
3,507

l,12f

60,800
28,881

4.541
15,854

10,942
3,469
3,758

20,000
414

33,256
3,325

11,108
3,787

657

611

1,907

726

46

-813
2,158
2,971

27,844
2.423

13,248
4.846

260

70

7,137

13,231

357

4,379
8.923
2,754

572
1,451

17

(11)

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

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120S

Corporation Returns/1970

141

Table 17. -SELECTED BALANCE SHEET AND INCOME STATEMENT ITEMS, INCOME SUBJECT TO TAX, TAX, AND DISTRIBUTIONS TO STOCKHOLDERS,

BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued
[All figures are estimates based on samples — nioney amouiits are in thousands of dollars]

Total active

Small

Business

Corporation

returns

Size of

otal assets

Industrial division, item

Zero
assets

SI

under

$100,000

$100,000

under
$250,000

$2 50,000

under
$500,000

$500,000
under
$1,000,000

SI. 000. 000

under
S5. 000. 000

55.000,000

under

510,000,000

$10,000,000

under
525,000,000

$25,000,000

under
550,000,000

550,000,000
or more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

Number of returns :

53,491
30,358

i. 765, 719
532.899
183.336

659.331
344.197

3.749,614

1,486,451

521,380

812,727

231,808

1,466,831
1,511,595
7,622,199
7,436,823

39,162

3,805,693
263,931
139,086
304,969
147,092

194,610
448,582
253,972

24
208,502

1,706
545

62,366
54,812

4.212

21.178

2,581

2,211

3.176

21

2.166
12.472
10.306

1 ,805

42,046
23,744

1,058,319
151,113
46,919

243,485
76.234

863.861
436.369

47.926
231,501

96,942

143,933

345,346

3,645,222

3,594,382

10,644

1,660.894
106.099
21.423
95,608
90,805

96,782
197.310
100,528

5
86,891

6,658
4,321

1,038,918
150.200
40,032

146,928
71,223

855,846
380,922
111,466
192,177
44,389

266,100

340,900

1,697,717

1,658,045

6,612

865,755
57,413
27,628
69,584
30,317

74,130
115,189
41,059

3

44,573

1.775
1,138

630,807
61,130
16,240

55,909
45,339

586,310

253,029

94 . 544

89,055

28,358

263,375
152,209
692,033
671,193

4,259

371,883

29,639

21,211

38,677

7,757

27.248
49,200
21,952

4
21,644

849
425

594,370
46.310
11.651

43,237
33,338

532,078
148,849

62,450
105,853

21,302

311,812
61,437
562,183
552,156

3,254

313,946

28.806

26.961

36,093

1,687

6,953
32,211
25,258

4
20.728

439
181

742.874
63,668
1 5 , 044

58,790
31,601

600.215
148,330

84,058
153,701

27,893

386,446
81,021
578,876
555,531

8,813

330,510

23.934

33.418

42.603

3,788

3,596
36,896
33,300

1
22,212

15

4

100.322

6.425

169

6.538
8,828

81,072
15,654

9,562
20,180

4,023

50,982

8,703

63,522

57,832

1 .368

36,353
2,301
4,255
4,634
769

-2,684
5,304
7,988

1 .649

2

26,044
355
110

4,898

20.622
1.079
1.057
1.125

640

15,755
8,420
9,194
8,767

7,331

566

414

585

16

-1,605

1,605

-

1

574,065

53,698

53,171

Cash, Government obligations, and other

99,546

77,634

209,610

102,219

110,317

Accounts and notes payable*

19,135
8.261

Mortgages, notes, and bonds payable in one

28.428

511.559

311.086

283,905

Net long-term capital gain reduced by net

.

197,843

12,594

1,545

14,009

9,932

-11,976

-

11,976

nonhlghway gasoline, and lubricating oil

Distributions to stockliolders except in

7
9,000

(*) Estimate is not shown separately because of high sampling variability. However, the data are Included in the appropriate totals.
^Includes "Nature of business not allocable" which is not shown separately.
^Includes loans to stockholders, mortgage and real estate loans, and "other investments."

^Includes depletable assets less accumulated depletion, land, and intangible assets less accumulated amortization.
^Includes accounts payable, and mortgages, notes and bonds payable in less than one year.
^Less than S500 per return.

NOTE: Active Small Business Corporations filing Form 1120S returns reported Income subject to tax of S8,9fi6.000 and Income tax ot $2,992,000. Number of returns may not add Co
totals because of rounding, See text for explanatory statements and for "Description of the Sample and Limitations of the Data,"

142

CONSOLIDATED RETURNS

Corporation Returns/1970

Tuble 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION

[All fij^jres are eEtiir-ates based on Earcples — :Mney a,T.oimts are in thousands of dollars]

Industrial division and item

Total
consolidated

Size of total assets

Zero
assets

51

under

5100,000

5100,000

under
5250,000

5250,000

under
5500,000

5500,000

under

51,000,000

ALL INDUSTRIAL DIVISIONS'

Number of consolidated returns , total

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations ;

United Slates

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable )

Less : Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Other liabilities

Capital stock

Paid-in or capital surplus

Retained earnings , appropriated

Retained earnings , unappropriated

Less : Cost of treasury stock

Total receipts

Business receipts

Interest on Government obligations:

United States

Slate and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, domestic corporations ■

Dividends , foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts leas total deductions

Constructive taxable income from related foreign corporations

Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory spec ial deductions , total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax, total

Surcharge

Additional tax for lax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 7'J)

Net income after tax

Distributions lo stockholders:

Cash and property except own stock

Corporation's own stock

(5)

19,671
12,426
97,586

1.175,793,656

85,358

307 ,814

7,541

88,812

34,634
37,448
37,565
956
44,512,

152,642
520,268.
195,223
13,842,
5,225
15,586,
10,418.
5,073,
38,996,

1,175,793,656

67,432,210
78,525,611

356,402,670
5,686,821

212,510,451
64,325,592

98,302,438
98,852,206

6,347,485
191,638.220

4,230,048

70*, 453, 789
654,055,941

1,804,770
1,584,371
21,159,287
5,146,223
1.670,097

78,827
2,731,101
1,972,109
2,090,155
2,964,578
9,196,330

672.973,590

445,471,237

4,421,753

7,857,272

2,889,133

10,090.169

24,274,363

28,670,114

372,058

542,120

29,102,552

4,879,560

8,498,212

6,762,370

4,653,708

541,626

93,947,343

31,480,199

1,385,191

31,281,019

37,153,705

5,872,686

2,928,711

876,298

1,796,978

13,802

241,633

34,486,474

16,807,536

410,761

228,473

658,052

15,131,535

21,034,174

18,935,420
800,373

3,999,298
3,809,537

1,734

416
36,493
31,743
4,072

107

28,863

16,114

3,974

3,063

63,182

.031,329
20,996
28,479
13,440
40,891
66,292
87,581
787

742
73,146
2,060
52,128
13,473
10,194
4,178
491,446

62,136
1,665
63,385
104,554
41,169

12,964
9,828
3.111

25
91,929

40,542

1,229

142

1,149

23,992

65,607

22,707

857

380

1,154

8,830
7,050

5

878

I

416

1

097

2

235

29

507

12

045

1

096

124

2,439
52,512

13,152
5,800
8,607
10,957
12,323
2,428

9,541
1,133

-10.960
469

201,384
194,143

330

1,029

99

266

4.026

32

203

498

128

636

10

352

1

896

372

6

849

5

196

2

802

3,229

1,794
398

274

265

41,435

-2,114

-2,114
5,945

3,956

3,924

32

1,990
496

,577

,482

1.757
1 ,040
2,247

301.864

29,434

77,969

2,621

38,754

2,197
171
13,786
4,757
2,239

18,973
187,635
107,835

13,141
22,511
18,749
19,502

301,864

66,884
55.024
28,668
15,718
53,518
10,595

60,625
46,374

7,517
-33,183

9,876

832,605
811,809

197

118

1,486

3,249

3,574

6,482

40

0

338

0

884

1

222

6

876

6

836

14

026

3

625

20

20

13

943

17

279

2

067

1

283

3

307

748

960

72

47 1

178

670

4

105

99

961

26,407
13.125
6,743

70,747

366,824

182,701

1,772

761

41,967

10,365

1,691

39,875

748,960

135,122
94,619
51,092
27,780

176,582
28,685

102,934
63,914

91,168
22,936

1,582,047
1,508,424

5,136

20,195

83

45

8,478

5,671

166

32,978

842,825

1,588,758

502,093

1,046,465

48,992

67,463

4,578

12,491

5,658

7,831

23,867

37,831

20,745

35,458

7,929

19,132

100

504

1,880

326

16,159

28,590

(")

39

12,786

16,859

1,628

6,162

2,994

3,386

295

2,706

193,121

303,515

-6

711

41

923

48

634

7

075

6

958

117

12,367
266

126
-18.952
29,682

2,545

645

2,974
2,054
5,235

2,146,175

184,057

551,068

24,203

317,327

3,981
4,784
103,111
11,915
15,491

225,743

1,010,449

491,259

456

99

106,831

28,247

4,994

103,270

403,025
355.013
138,447

41,185
416,876

59,799

319,662
316,612
3,321
133,996
41,761

3,816,648
3,668.834

615

379

20,178

30,606

9,803

234

14,170

22,716

3,532

49

45.532

3,812,724

2,599,282
145,892
18,941
20,942
70,691
85,963
58,433
I ,516

3.673
82.898

1.793
43,089
18,988

9,215

23,170

628,238

3,924

3

545

109

799

106

254

24

669

21

729

2

940

33

163

861

84

393

29

225

77

031

14

180

2

706

5,958
3,583
15,412

14,053,535

890,277

3,182.901

89,546

2.170,609

120,657
43,655

668,967
50,823

142,851

1.290,574

7,109,701

3,134,628

157,838

98,815

788,667

153,243

79,131

684,892

14,053,535

1,996,861
2,214,276
1,145,221

222,246
3,376.342

638.931

1,704,985

1,506,837

32,015

1,401,277

185,456

22,154,106
21,257,184

8,812

3,528

118,234

194,314

19,731

13,071
69,812
96,834
14,149
2,838
355,599

22,144,039

15,812,502
510,994
133,854
119,810
311,052
488,139
433,270
7,236

10,987
566,389
15,392
199,350
78,672
68,105
38,203
3,350,084

10,067

1,460

7,999

606,660

598,661

93,448
81,216
12,006

226

519,045

234,080

5,972

287

3,232

-222.849

376.377

84,911

29.952

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

Corporation Returns/1970

143

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All figures are estL-Tates based on sa-Tiples — inoney airour.ts are in thousands of dollars]

Industrial division and item

Size of total assets --Continued

$5,000,000

under
SIO.000.000

$10,000,000

under
$25,000,000

$25,000,000

under
$50,000,000

$50,000,000

$100,000.000

SIOO.000,000

under
5250,000,000

$250,000,000
or more

ALL INDUSTRIAL DIVISIONS

Number of consolidated returns

Uith net income

Number of subsidiaries

Total assets.

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less: Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost pf sales and operations.-.

Compensation of officers

Repairs

Bad debts

Rent paid on business property-

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, a.nnuity plans.

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79).

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

(8)

1,974
1,199

14,266,181

808 ,008

3,261,756

93,741

2,038,892

245,559
138,669
762.323
54,347
101,711

1 ,418,061
6,654.448
2,748,412
179,182
46,225
703.760
140.884
50,650
697 .609

14,266,181

1.670.090
1.882,981
1.615.248

184.753
3,483,834

630,494

1,437,894

1,564,070

49,694

1,866,264

119,141

18.312.400
17.477.719

14,806

10,096

138,979

145,632

45,852

1,264

71,640

100,834

16.631

3,961

284.986

1,118,197
284,692
113,145
93,081
269,505
442,521
398,702
7,043

6,985

480,199

21,191

202,922

77,793

55,945

20,900

,544,804

174,775
3 ,444
168,123
568,470
400,347

85,365
70,372
14,052

941
488,802

230,836

6,251

57 5

3,356

-59,357

341,485

70,871
10,612

1.537

987

9.416

24,436,835

1,375,334

5,560,630

152,430

3,252,575

498,932

323,671

1,362,765

58,237

496,935

2,698,970

10,157,398

3,952,990

311,870

98,769

1,100,343

148,753

46,379

1,340,990

24.436,835

2,632,484
3,119,406
3,431,044
223,272
5,497,342
1,236,471

2,095,684

2,671,745

68,777

3,695,965

235,355

2 7,982,409
26,464,489

29,136

16,588

260,131

245,503

41,450

2,221

139,970

179,349

25,652

10,515

567,205

27,557,864

19,783,963
375,507
163,362
120,117
370.571
678.631
666,811
13,259

10,466
734,289

47,966
259,550
131,468

86,306

19,649
4,095,949

424,545
4,109
412,066
952,302
540,236

115,787

93,209

22,030

30

518

845,483

598,482
9,924
1,855
4,863
18,447

559,554

169,976
26,875

820

519

7,792

28,772,294

1,624,865

6,563,131

192,352

3,670,994

674,904

549,444

1.472.933

55.360

918,126

3,448,682

11,513,648

4,489,914

459,020

170,598

1,064,651

196,075

62,347

1.475.672

28.772.294

2,489,066
3,324,301
4,980,383
198,756
6,288,823
1,617,255

2,210,973

3,435.847

76.183

4,334,650

183,943

29,045,251
27,513,034

37,436
27,132
380,441
219,321
61,120

3,107

146,066

191,480

36.407

19.424

410,283

28,506,240

20,214,746
298,616
201,823
119,795
403,549
793,354
772,819
13,432

8,757
803,034
81,565
358,046
138,927
98,488
40,428
4,158,861

539,011

12,064

523,943

1,043,189

519,246

110.379
77.114

2,447
943,478

454,416

11,311

2,362

6,785

76,312

598,125

226.831
36,287

555

372

8.069

38.827.686

2,098,332

8,921,359

264,762

4,648,375

984,903
725.593

1,891.280
42,374

1.092,097

5,680,143

15,344,058

5,977,648

448.396

196.012

1.030.513

248,272

60.623

2,171,036

38,827,686

3,151,451
3,782,280
6,881,660
190.315
7,936,439
2,755,378

3,288,143
4,690,033

170,050
6,302,406

320.469

35,018,255
33,083,539

53,388
35,554
540,201
233,846
60,066

4,514
168,600
182,268
69,020

43,t.73
538,586

34,281,192

23,272,597
338.984
251,363
163,321
536,177
1,165,177
949,574
13,297

14,744

1,015,157

60.743

464,309

219,233

150,416

43,286

5,622,814

737,063

41,213

742,722

1,406,027

663,305

135,316

71,050

63,051

117

1,098

1,285,200

616,140

15,825

2,689

13,078

139,660

804,232

376,623
77,681

508

373

10,098

80,383,059

4,533,298

19,255,060

633,167

8,633,539

2,060,462
2,099,933
2,860,424
120,101
3,175,411

10,253,414

33,238.271

12.861,916

1,635,548

483,266

1,820,118

586,521

187,196

4,276,504

80,383,059

5,985,139
6,520,287

17,952,887
458,737

16.854,975
5,107,624

6,295,014
7,888,749

435,337
13,419,046

534,736

68,06^,119
64,097,838

98,862

89,779

1,284,909

490,514

220,033

3,012
272,450
290,626
106,264

136,584
973,248

65,917,912

44,836,954
503,338
616,801
273,581
985,060
1,722,709
2,077,151
41,038

40,222

2,117,240

218,905

1,105,271

456,161

285,921

53,158

10,584,402

2,146,207

31,357

2,137,785

2,975,816

838.031

185,935

83,192

93,771

130

8,842

2,806,615

1,355,109

33,490

8,920

31,322

813,998

1,655,217

1,143,778
120,802

633

538

24,163

971,804,555

73,733,167

260,254,743

6,084,905

63,937,810

30,032,768
33,562,358
28,398,079
544,319
38.559,351

127,535,263

434.656.626

161.264,002

10,647,941

4,131,097

8,915,855

8.883,061

4,561,349

28,184,567

971,804,555

48,888,936
57 ,171,624

320,169,413
4.113,102

168.413,397
52,237,932

80,776,983
76,666,892

5,504,591
160,437,591

2,575,906

493,4^5,267
454,169,391

1,558,913
1,400,781
18,372,769
3,530,271
1,2,07,788

51,154

1,807,212

875,709

1,814,088

2,739,471
5,917,720

466,043,751

301,124,473

1,815,927

6,310,539

1.951,185

7,034,126

18,770,178

23,195,910

273,846

443,338

23,182,222

4,429,906

5,782,108

5,619,467

3,682,464

295,388

61,932,674

27,401,516

1,239,879

27,240,614

29,318,136

2.077,522

2,146,941

350,870

1,555.018

13,517

227,536

27,368,867

13,428,280

325,612

211,559

593,695

14,406,029

16,504,105

16,820,937
494,813

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

Corporation Returns/ 1970

144

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continucd
[All figures are estiinates based or. samples — n-oney ajiiounts are in thousands of dollars]

Industrial division and item

ACRICULTURE, FORESTRY, AND FlSllliKY

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

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

Net gain , noncapital assets

Dividends , domestic corporations ■

Dividends , foreign corporations

Other receipts

Total deductions

Cost of sales and operations . . •

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus,

Other employee benefit plans

Net loss, noncapital assets

Other deductions

uity plans.

Total receipts less total deductions

Constructive taxable income from related foreign corporations-
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Add itional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79)

Net income after tax

Distributions to stockholders;

Cash and property except ovm stock

Corporation's own stock

Total
consolidaced

returns

256

158

742

2,110

,729

62

,505

229

,911

4

,109

154

,633

3

,287

4

,994

77

,523

17

,656

1

,134

309

,624

939

,141

438

014

34

,021

6

200

135

752

19

162

4

527

572

236

2,110

729

119

837

186

472

124

930

28

620

649

128

400

076

211

446

262

830

114

142

597

15

371

2,976

269

2,885

076

280

1

763

16

413

9

842

5

358

21

20

141

5

332

2

160

3

657

26

226

2,946

342

2,113

682

16

125

34

021

5

392

62

826

44

265

58

956

283

220

59

802

1

858

16

883

8

767

12

589

6

183

504

490

29

927

700

28

864

61

489

32

625

10

107

7

020

1

839

1

248

51

800

22

897

751

277

294

6

261

38

897

15

892

607

Size of Cotal assets

Zero
assets

SI

under

5100,000

5,630
3,865

1,569

5,083
2,019

224

101

1,065

15
275

547
547

547
547

547
547

1 ,596
1,419

3,371

194

161

565

16,146
12.888

5100,000

under
5250,000

3,065
32

,920
210

452
790

387

16

16

4,098

.161

2,161
2,161

23

1,491

33

19

108

196

If

8.868

20

4,415

40

4,336
119

1,322
513

497
2,394

21,213
21.124

5250,000

under
5500,000

21,403

17,913
465
425
353
26
284

, 148

846

3

39

901

-190

-190

78

268

-210
58

18,566

1,290

2,371

113

2,984

210
500

14,388
5,870

1,435
3,581
1,403

1,500
4,921

1,097
3,887

38,793
37,260

51,000,000

452

48

38,696

28,888

1,323

952

81

774

419

, 291

1,419
113

97
887
790

872
225

48
-80
710

1,041
1,759

450
366
422

337
17,939
7.133

1,351

14

6,528
185

4,840

58,996
58,784

51,000,000

under
55,000,000

47

,191

1

,140

28

478

1

,337

1

,280

211

577
211

3,785

718

718

718

718
197

521
521

38

ISO

189

,843

5

,965

30

,026

917

23

,821

251

1

,021

4

,986

262

15

,617

100

,133

38

,956

38

,218

176

102

9

,342

189

,843

25

707

42

,308

8

070

6

,373

47

066

9

559

44

186

45

026

114

-36

276

2

290

313

164

304

324

16

38

728

,'

275

484

788

10

111

5

390

320

713

250

542

4

370

2

331

1

698

2

957

4

178

7

820

34

27

7

967

1

864

695

381

5

574

30

275

-7

549

59

-7

528

8

373

15

901

1

632

1

625

7

3,239
153

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

Corporation Returns/1970

145

CONSOLIDATED RETURNS

T;ib!f !8. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Contimied

[All i'i,.;7Lire£ are e£t;iiT:^*es based on sa.T;ples — rrcney aj?.C'Urits are in thousands of dollars]

Industrial division and item

Size of total assets--Contimied

55,000,000

under
$10,000,000

$10,000,000

under
$2 5 , 000 , 000

$25,000,000

under
$50,000,000

$50,000,000

under
$100,000,000

$100,000,000

under
$250,000,000

$250,000,000

AGRICULTURE, FORESTRY AKD FISHERY

Number of consolidated returns,

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders. .i

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortisation

Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in less than one year-

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations ;

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, dcmestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations . • .

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes paid

Interest paid

ContribulioiiS or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans-

Other employee benefit plans

Net loss , noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable inccane frcm related foreign corporations.
Net Income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, tctal

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade CorporatiOTi deduction

Income subject to tax

Inccme tax, total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79).

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

(10)

17

14

9

6

75

74

109.947

236,472

2,410

9,577

16,875

34,361

267

569

11,765

20,245

2,930

3,815

125

2,412

6,988

375

1,706

12

2,299

23,966

44,045

58,688

87,576

27,976

35,130

6,401

-

404

12.595

31,355

141

4,815

24

2,109

5,160

22,261

109.947

236,472

6,866

26.396

32.132

43,846

4,483

18,100

21

6,480

40,823

63,898

3.913

11,160

21.776

20,283

686

30,312

402

16,779

1,155

782

83,110

239,324

78,246

220,984

8

133

117

699

2,280

588

1,883

274

798

2

5

1,144

5.357

183

185

49

72

84,347

243,923

59,287

199,460

2,236

1,763

1,265

2,194

76

364

533

2,426

1,721

3,239

4,339

7,052

48

9

25

79

3,674

7,086

398

321

663

152

311

14

206

187

66

10,469

18,607

-1,354
4,785
6,139

1,289

1,248

41

1.713
65

174
,893
.248

-4.599
2.737
7.336

1,167
1.107

513
12

-5. 112
2,225

692

607

211,097

8,510
38,994

1,235
18,404

106

29,581

46,233

57,566

23,115

17,803

1,983

17,029

145

58

3,117

18,971
21,608
54,977

29,719
2,752

32,670
23,780

27,218
598

244,950
235,471

2,350

1,466

34

14

2,697

132

950

5

1,723

240,466

188,933
1,240
1,979
1,235
2,316
2,619
5,087
U8

37

4,937

576

1,193

399

48

356

29,393

4.484

4.482
6.673
2,191

855
47

3.041
162

1.463
3,662

98,451

1,276

8,850

300

5,523

6,556
996
205

43,066
37,726
24.813

18.555
220

98,451

2,521
4,221
6,401
6,955
5,093
1,303

7,792
131

47,782
42,078

3

,275
82

2,842

104

1,016

29

,312

490

230

156

1

,777

746

1,354
10,546

10 , 543
10,543

864
864

9.680
4.063

6.480
6.480

69

497

28

187

58

071

708

26

365

23.315
13,343

75,802
203,881

97,206
9,817
3,813

16,238

13.651
2,220
4.774

369,497

21,150
29,479
16,769
5,420
80,869
18,244

44,695
28,912

132,111
8,152

406,066
388,130

3
1,530
3,859
2,206
4,237

1,469

51

5

240

4,336

393,384

313,991
1,673
2,004
504
2,287
8,944
7,902
58

37

11,424

884

3,887

2,225

891

36,673

134

11

,286

11

,286

322

317

5

10,965

5,193

250

13

50

6,143

6,143

6.619

4,226
37,113

59,449
349,880
172,201

524

209

851

208

16

771

14,723

369,102
347,905

37.310
129.018

-63,621

1,501,095
1,481,922

4,938

2,196

15

5,654

748

26

3,301

2,222

968,226

1,143

22,(09

800

50,649

19,194

22,436

2

8,541
3,857
10.783

12,267

507

12,701

12,701

1,248
11,430

4,693
109
229

8,008
8,008

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

146

CONSOLIDATED RETURNS

Table 18

Corporation Returns/1970

-BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All figures are estimates based on samples — money amounts are in thousands oi' dollars]

Industrial division and item

Total
solidated

Size of total assets

Zero
assets

n

under

$100,000

$100,000

under
5250,000

$230,000

under
$500,000

S500.000

under

$1,000,000

$1,000,000

under
$5,000,000

MININC:

Number of consolidated returns, total

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations :

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less : Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable )

Less : Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Other liabilities

Capital stock

Paid-in or capital surplus

Retained earnings , appropriated

Retained earnings , unappropriated

Less: Cost of treasury stock

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

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

Net gain , noncapital assets

Dividends, domestic corporations -

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans

Other employee benefit plans

Net loss , noncapi tal assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations

Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax {o7 minLie 7b plus Vv) ■

Net income after tax

Distributions to stockholders;

Cash and property except own stock

Corporation's own stock

425

205

I

,664

15,432

105

626

,731

2,049

,266

16

,842

866

,075

101

33)

40

,806

486

,698

26

679

103

,621

3,224

464

<»,235

562

4,103

580

2,732

250

1,161

527

291

429

448

050

147

632

628

722

15,432

105

983

840

857

192

1,232

717

102

986

2,640

842

779

627

1,124

346

2,627

235

73

823

5,162

729

153

232

10,598

446

9,929

690

9

811

4

125

102

661

57

97 3

134

892

2

089

95

245

25

811

50

387

78

527

107

235

9,013

631

5,852

747

68

491

89

857

21

921

74

400

270

040

237

798

3

765

2

596

548

480

791

918

15

363

62

777

60

17 5

21

654

891

649

1,584

815

19

043

1,599

733

1,784

397

184

664

102

451

39

103

42

840

20

508

1,689

583

831

585

19

986

13

964

7

556

775

704

961

684

990

677

29

255

132
20

997
199

2,645
4,187

20
332

2,279
1,748

4,965
2,825

137
199
153

1,618
-2,686
-2,686

2,686

358
,155

16

3,973
-3,696
-3,696

3.696

3,792
6,773

3,055

1,507

4,425

21,068

1,785

14 ,449

713

194

87

988

29

0,350

20.359

2,599

2.437

4,343

4.531

161

904

16

263

5,409

5.853

1,185

1.260

130

344

1,462

90

-

2

4,955

4.675

7.292

34.989

5,907

28,127

1,694
4.418

1.376

620

0,988

33.830

3.659

19,789

947

267

774

1,351

19

377

42

355

605

402

1,090

475

1,868

7

1,355

7,449

1,159

1,159
3.165
2.006

2.265
2.265

464
14

69 5
2.701

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

Corporation Returns/1970

147

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS. BY SIZE OF TOTAL ASSETS. BY INDUSTRL\L DIVTSION-Continued

[All figures are estimates based on samples — money ajr.ounts are iri thousands of dollars]

Industrial division and item

Size of total assets- -Continued

55,000.000

under

$■^10, 000, OOP

110,000,000

under
;25,000,000

525,000.000

under
550.000,000

550,000,000

under
$100,000,000

5100,000,000

under
5250,000,000

5250.000.000
or more

(9)

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets.

Cash

Notes and accounts receivable

Less; Allowance for bad debts

Inventories

Investments in Government obligations

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less: Accumulated depletion

Land

Intangible assets (amortizable )

Less: Accumulated amortization. ■. •
Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in less than one year-

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other Interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends , domestic corporations ■

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes pa id

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss , noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income frcaii related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions , total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax, total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79).

Net income after tax

Distributions to stockholders:

Cash and property except ovm stock

Corporation's own stock

26.953

36,^60

1.033

3.070
3,513

12,784
39
62

60 , 37 1

231,116

88,194

117,999

27,670

11,350

7.013

2,925

15,253

436,001

48,364
48,061
18,357
4,490
117,209
17,385

50.765

114.701

541

21.214

5.086

307.123
272,983

148

169

1,912

1,362

4,544

1.870

4,417

625

2

19,089

308,
199,

42

584

973
048
931
602
482
960
229

,865

.487
349
481

,514
594

,021

-1,461
216
-1.414
15,778
17,192

8,616

8,087

529

3

702

117

23b

19

-5

097

12

128

25

20

207

184

854.545

1.224,853

53.987

63,772

106,007

178,555

1,463

1,970

28,953

64,842

11,573

21,223

1,979

11.392

45,140

20,157

1,661

2.600

1,037

47

97,112

178.124

456,782

806.820

194,018

388,544

222,066

290,106

75,818

125,231

42,500

33,430

3,286

23,349

822

10.825

54,583

57,006

854,545

1,224,853

65,627

71,486

59,473

98,427

58,596

92,334

3,950

6,168

175,966

229.216

24,388

55.583

95,548

144 . 104

179,892

199.960

68

1,294

202,403

328.841

11.366

2.560

499,323

847.392

459,970

782.873

786

1,530

260

289

4,276

10,436

4.225

9.425

8.295

22.225

94

319

5,206

7,432

3,498

3,469

1.735

1,445

124

464

10.854

7.485

493,486

824,840

283,642

546,494

10,220

8.090

5,114

18.113

1,202

1,424

5,344

6.696

16,739

24.086

14,085

22,988

233

291

932

836

33,665

50,268

28.701

56,580

1,528

1,603

2,645

5,294

4,349

7,012

248

506

84,841

74,559

5,575
28,371
22,796

8,782
7,227
1,483

9

902

274

856

376

3

951

8

.924

6

696

86

22,263

39,111
16,848

6,227
4,478
1,227

522
33,204

16,528

325

1,201

635

6,370

23,550

14,179
5,494

6

16

124

289

944.411

3,743,453

31,181

149,381

160,833

564,787

3,514

4.443

38,330

232.023

859

14.150

11,443

21

29,260

298,016

19,626

-

94.340

138,137

568,339

570,618

1,820,830

232,048

821,293

141,239

795,406

62,176

271,455

10,329

87,794

13,738

138,293

8,862

56,373

105,044

114.011

944.411

3.743,453

50.674

300,208

73,642

318,376

54,786

227,347

21,354

224,412

847,099

70,210

160,047

74,354

240,399

180,123

582,188

927

433

221,822

1,127,592

6,539

81,590

386,303

2,421,531

352,310

2,201,085

132

3,451

490

1,187

10,499

36.565

2,327

17.105

1,753

87,503

1,472

116

3,465

35,068

5,880

6,264

2,734

5,451

376

1,033

4,865

26,753

394.610

2,362,202

223,317

1,630,694

4.854

18,271

3.148

25 , 144

889

12,666

3.582

21,544

19.745

63,217

22,833

84,330

56

829

124

410

26,980

129,727

19,870

98.512

3,767

5,970

2,146

18,976

618

7,271

1,039

1,435

70,642

243,206

-8,797

14,437
23,234

5,912
3,585
2,327

9,618

5,769
153

1,097

167

-14,399

9.324

7,833
591

59,379

58,192
113,781
55,589

15 . 148
10,227
4,635

286
99.140

49,770
1.050
4,092
1,166
9,588

65,560

70,110
12,210

277

503

904

992

3

726

481

439

50

442

12

458

73

110

1

327

7

312

2,138

700

5,140

354

2,263

291

1,065

697

538

089

94

919

261

715

67

670

268

569

7,905

761

398

409

201

244

764

013

64

477

995

041

439

579

450

080

1,267

094

68

269

3,302

240

44

685

5,651

782

5,599

624

3

728

1

311

35

283

-^ 18

055

9

610

84

40

146

1

746

38

333

76

528

27

334

4,328

324

2,792

437

12

532

30

715

2

730

32

481

140

264

72

442

2

268

166

271

205

562

193

1

851

31

854

39

148

17

610

318

428

1,523

458

18

827

1,540

974

1,561

448

20

474

54

249

1

987

32

584

19

678

1,512

474

742

226

17

996

6

288

5

147

803

895

824

369

880

306

9

680

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

148

Corporation Returns/ 1970

CONSOLIDATED RETURNS

Tabic 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All figures are estimates based on samples — money araounts are in thousands of dollars]

Industrial division and item

Total
consolidated

returns

Size of total assets

Zero
assets

$1

under
$100,000

$100,000
under

$250,000

$250,000
under

$500,000

5500,000

under

$1,000,000

$1,000,000

under
$5,000,000

CONTRACT CONSTRliCTlON

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less; Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable )

Less; Accumulated amortization

Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in less than one year-

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

Retained earnings , appropriated . . .
Retained earnings, unappropriated.
Le£>s: Cost of treasury stock

Total receipts

Business receipts

Interest on Government obligations ;

Uni ted States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign -
Net income (less deficit) (65 plus 66 minus 38}..

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 7'))-
Net income after tax

Distributions to stockholders:

Cash and property except ovm stock

Corporation's ovm stock

1,110

18

679

2

3,016

21

8,972,305

495,084

-

2,624,060

-

30,245

671,086

60,636

_

41,309

806,322

-

26,953

37,896

-

1,335,758

-

3,091,556

1,207,154

-

80,845

-

12,598

434,061

-

13,917

-

4,052

-

506,871

-

8,972,305

-

1,513,285

-

980,887

1,059,000

-

111,350

1,889,538

.

1,018,338

-

597,661

.

676,371

-

25,413

1,170,255

-

69,793

2,929,248

27,134

2,451,769

26,479

3,162

3,739

-

62,195

16

126,344

(->

7,227

991

52,407

332

37,164

155

16,807

19,214

148,229

152

2,817,611

28,165

0,795,670

20,996

147,938

652

65,114

1,104

22,141

31

71,042

206

174,669

904

193,627

600

3,725

10

1,709

256,215

664

5,721

-

20,506

58

58,598

57

41,068

-

7,053

952,815

2,883

111,637

-1,031

9,242

-

117,140

-1,031

293,248

1,292

176,108

2,323

41,247

602

24,977

602

14,625

-

1,645

.

265,347

691

124,806

307

3,267

24

301

-

1,797

60

-5.869

-1,278

170,339

1,045

78,093

38,021

137
59
159

26,507

2,216

12,498

137

5,494

118
726
510

313
,417
,670

903
20

26

507

5

628

9

986

1

845

3

767

1

334

22

1

373

138

118

2

590

294

76

168

75

772

59

118

77,935

61,902
4,081
609
177
629
1,492
628

1,295

157

275

6,375

-1,767
1,157
2,924

1,157
274

19f.

132

196

67

749

4

356

25

427

64

12

353

1,307

2,339

145

4,772
23,029
12,276

2,446
32
16

3,899

67,749
20,914
7,446
3,959
1,613
16,803
4,670

,295
,162

5,564
677

191,996
188,959

307
97

2,344

192

613

152

950

8

480

1

107

532

1

499

3

665

1

588

16

2,379

361

420

307

20

19,289

-617

-617
2,206
2,823

306
290

16

-1,075

1.748

152

98

205

92,309

8,470

46,622

872

8,651

4,942
718

3,012

29,518

14,193

12

12

2,820

28

14

2,607

92,309
32,301
17,220
7,361
6,114
9,416
2,406

8,365
3,025

-2,140
1,759

209,252
204,520

178
498

520
365

207,777

167,609
7,822
368
1,604
2,637
3,809
2,177
126

3,034

761

492

17,338

1,475

1,475
3,883
2,408

717
717

3,166
1,127

56

404

2.812

(7)

353
215
760

891,107

72,726

295,632

2,347

100,633

2,217

320

67,507

1,990

9,400

80,291

396,416

214,946

2,011

678

33,171

2,420

680

45,024

891,107
191,379
147,770
86,376
17,041
169,576
91,551

69,512
28,024
15,385
93,796
19,303

2,028,391
1,979,287

4,064

11,825

101

293

3,695

4,926

185

159

23,474

,691,871
34,613
10,657
4,508
9,108
34,903
20,793
558

211

35,817

380

3,687

8,057

7,106

444

152,013

13,665
19
13,684
46,102
32,418

6,440

6,134

306

39,721

18,025
420

159
-4,182
28,242

657

18,606

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

Corporation Returns/ 1970

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All figures are estimates based on samples — money amounts are in thousands of dollars]

149

Industrial division and item

Size of total

ets--Continiied

55,000,000

under
510,000,000

510,000,000

under
525,000.000

525,000,000

under
550,000,000

550,000,000

under
5100,000,000

5100,000,000

under
5250,000,000

$250,000,000

CONTRACT CONSTRUCTION

Number of consolidated returns,

With net income

Number of subsidiaries

Total assets -

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage ajid real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less: Accumulated depletion

Land

Intangible assets (ajnortizable )

Less: Accumulated amortisation

Other assets

Total liabilities

Accounts paj'able

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

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations :

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or g if ts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79)

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

102
72
332

239
1

lOA

173
,274
,689
,233

6,484

3,330

29,599

11,896

1,837

73,414

291,506

131,598

606

136

27,113

1,177

317

28,956

7 38,858

168,029
79,376

115.093
24 , 143

153,576
44,257

47,932
22,439

2,111
88,121

6,219

1,378,242

374

258

2,990

14,221

605

308
6,704
3,029

309

19,009

,234,980
17,181
6,820
2,314
4,411
20,251
16,181
354

139

22,729

1,010

1,998

5,937

4,052

259

7 5,858

11,575
69
11,386
30,653
19,26?

4,024

3,761

263

12,355

267

5

107

-862

18,406

3,018
666

60
410

96,725

413,035

3,426

121,206

10,784

4,972

146,332

3,336

14,585

70.086

511,470

211,979

326

162

69.689

2,970

585

69,706

267,521
172,106
190,812
23,339
306,207
136,241

79,433

47,660

2,468

105,817

12,534

1,957,452
1,904,032

350

832

4,783

15,697

549

86

9,782

2,308

702

284

18,047

1,935,913

1,644,724

24,580

14,358

3,409

7,221

29.993

29,555

924

117

41.558

835

4,032
8,566
5,669
2,564
117,808

21,539

20

760

51

227

30

467

9

149

8

294

800

55

43

007

20

280

520

64

107

587

31

070

3

943

886

969.609

51,429

288,434

3,209

90,596

1,137
1,530
132,325
2,447
8,499

87.180

310.512

111,929

5.686

847

46.177

137

30

59,535

969,609

180,130
125,501
78,593
1,886
189,629
190,691

71,765

63,816

310

72,422

5,134

1,246,855

1,194,448

216

237

6,166

20,452

444

169

3,240

6,937

236

107

14,203

1,236,917

1,065,552
10,381
8,263
3,951
9,279
20.412
20,100
230

219

22,963

741

2,104

3,848

2,733

186

65,955

9,938
39
9,740
19,173
9,433

2,750

2.550

200

8

052

201

91

356

2

044

11

532

3

396

1

715

13

10

236

859,532

57,976

290,830

5,150

66,655

1,943

8,798

132,135

273

3,010

61,829

219,143

62,696

690

114

36,688

229

49

47,342

859,532

159,424
73,680
66,251
1,584
208,170
157,099

37,818

42,216

762

121,815

9,287

1,217,044
1,154,281

87
1,027
10,403
15,571

11

12,555

5,093

336

1,736

15,944

,022,923

11,606

3,274

900

11,718

11,798

21,711

278

80

16,038

34

3,142

5,708

1,461

104

76,208

30,061
580
29,614
34,302
4,688

2,252
1,881

284

15

878

,

493

'

77

13

813

18

501

4

479

5

750

11

314

119,268

716,783

12,017

106,302

38,071

22,241

241,447

3,344

420

306,192

744,675

263,288

38,914

534

171,197

4,948

1,823

191,476

358,773
311,267
405,258
28,383
423,521
287,917

91,731

189,514

4,259

339,992

12,999

3,161,812
3,022,723

1,743

1,382

21,125

28,826

5,182

55

13,373

8,979

773

14,194

43,457

3,123,057

2,657,933
18,882
9,577
3,774
13,769
26,119
53,614
539

103
65,083
1,583
2,672
13,466
5,063
3,201
247,679

38,755
7,508
44,881
71,433
26,552

2,371
662

656

1,053
69,092

32,975

791

141

321

12,227

38,781

'42,608

1.695

28,745

295,525

1,334

54,963

50,002
100

648,669

556,870

179,579

32,600

10,115

43,857

1,956

538

58,227

129,186
36,535
103,452
3.480
411,306
103,484

173,437
278,377

342,278
1.587

1,387.095
1.323,026

10

3

12,104

19,039

335

48
2,206
5,147
14,234
2,734
8,209

1,399,051

1,074,230
9.660
6,977
941
10,565
21,323
26.680
690

840

44,655

1.138

1,454

12,461

14,028

171,409

-11,956
974

-10,985
31,820
42,805

12,636

86

12,100

450
31,127

15,059
532

538

-25,506

17.319

19.992
8.703

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

150

CONSOLIDATED RETURNS

Table 18

Corporation Returns/1970

-BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVTSION-Continued

[All ri^^ures are estimates based nn samples — money ajiiounts are in thoui^nds of dollars]

Industrial division and item

Total

consolidated

returns

Size o£ total assets

Zero
assets

5100,000

under
$250,000

$250,000

undtr
$500,000

$500,000

under

51,000,000

$1,000,000

under
$5,000,000

MANUFACTURING

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets •

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Cfther investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable }

Less: Accumulated amortizatiun

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations :

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends , domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss , noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income frcan related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stook-

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Add itional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79).

Net income after tax

Distributions to stockholders:

Cash and property except ovm stock

Corporation's own stock

5,470

11 1

3,549

43

Jl,366

283

435,331,449

-

12,028,403

.

96,177,326

-

1.879,808

-

69,641,514

-

3,172,025

.

1,132,052

16,956,211

419,546

-

1,610,710

68.849,806

249.577,248

-

121,842,567

10,280,563

3,773,308

7,934.320

-

8,910,836

4,600,764

20,737,336

435,331,449

41,589,373

38,013.673

-

29,312,844

3,684,561

84,024.846

-

25,514,160

42,769,303

49,064,117

2,468,306

-

121,488,734

-

2,598,468

438,628,400

2,761,761

420,283,738

2,673,845

299,388

312

93,132

-

3,476,566

14,674

1,869,424

18,751

1,306,804

2,541

34,701

6

1,642,536

24,099

300,731

1,940

1,242,512

119

2,662,393

2,684

5,416,470

22,790

419,814,083

2,697,856

293,637,073

2,269,711

1,731,594

8.512

6,827,111

16,285

1,238,407

3,161

4,594,925

11,339

14,336,204

28,344

9,404,460

32,577

234,950

499

245,558

327

15,468.526

37,146

3,781,301

1,277

6,155,072

25,355

4,269,553

10,689

3,535,888

9,135

215,742

1,809

54.137,719

239.690

18,814,317

63,905

1,282,858

1,598

20,004,053

65,503

22,886,437

72,321

2,882,384

6,818

1,503,797

3,905

230,437

3,779

1,061.806

101

211,554

25

21,454,092

68,410

10,495,744

29,136

255,107

1,162

182,691

52

344.887

773

9.853,196

37,140

12.754,564

43,963

11.043, 102

21,825

481,017

534
233

312
6,863
2,802

2,408

486

4,287

4,187
242

14,919
13,211

8,924
755
49
100
644
958
429

199
3,365

-1,007

389

1,396

- 1 , 104
292

231
100
232

4,806
12,164
1,382

314
471

1,726
25,164
15.220

787

314

138

2,263

37,994

12,736
3,837
4,275
1,067
6,980
2,824

9,056
2,514

-4,040
1.255

91,400

90,870

59

130

96

574

63

012

4

700

367

1

056

2

182

2

549

,1

,253

1

727

,

317

'

315

20

19

076

-5,174
2.216
7.390

,118
726

-5,900
1 .490

303

241

388

109

699

16

086

37

784

1

984

21

541

2

499

11

097

8

598

1

618

1

613

3,825
122

-1,326
7,272

681
460

1

079

516

598

23

457

148

344

3

786

119

952

1,806

24,064

1,500

2.606

-

492

2,549

47,206

47,240

258.545

25,872

134.417

-

180

3,299

7.385

16

1.618

(-|

534

5,250

21,319

109,699

516,598

25,437

111,518

11,309

95,064

6,583

40,218

1,660

8,626

24,092

59,437

1,840

6,193

16,715

95,070

9,620

114,200

-

3,319

26,186

-7,590

13.743

9.457

257,908

1,149,660

246,777

1,129,786

129

20

559

1,910

4.772

2,371

-

415

-

141

2,000

1,539

48

1,017

6

170

255,409

1,161,762

178,830

816,466

9,060

41,694

1,306

4,678

904

6,014

5,584

14,878

7,618

27,305

2,134

14,029

86

446

44

161

4,844

24,882

-

211

1,125

10,910

1,823

7,978

1,499

4,434

1,908

13,197

38,644

174,479

-12,102
27,642
39,744

3,180

3,036

144

9,876
222

56

-21,922

17.822

557

,706

4,630

275

1,107

36

1,070

21

3

166

6

313
2,628
1,304

137
47
21

196

693
603
387
67
831
113

611
541

,541
,373

6,247
202
54
41
84
189
122
3

2

205

1

75

38

41

9

1,198

21
265

721
638

243

917

31

036

28

477

2

484

75

236

606

108

564

2

858

26

I

298

-85

545

158

470

19

567

2

656

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

Corporation Returns/ 1970

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVBION-Continiied

lAll L'ii^-^res are estiir-ates based on sarrples — ^lOr.ay ajnouiits are iji "thousands of dollars]

151

Industrial division and item

Size of total assets-^Continued

55,000,000

under
510,000,000

510,000,000

under
525,000,000

525,000,000

under
550,000,000

550,000,000

under
5100,000,000

5100,000,000

under
$250,000,000

5250,000,000
or more

MANUFACTURING

Number of consolidated returns, total.

Ui th net inccane

Number of subsidiaries

Total assets.

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less: Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stocltholders

Mortgages , notes , and bonds paj'able in one year or more . .
Other liabilities

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government i

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends , domestic corporations

Dividends , foreign corporations

Other receipts

Total deductions

Cost of sales and operations . . .

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporatio:iE
Net income (less deficit) (65 plus 66 minus 38}

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79).

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

449
2,320

4.908,372

268,941

1.087,663

33.178

1,166,755

19,575

6,350

215,102

6,899

12,473

394,735

2,491,578

1,174,471

42,103

13,078

142,581

47,061

14,659

241,942

4,908,372

597,294
576,401
361,655
33,655
827,128
184,091

656,201

690,750

13,166

1,015,319

47,288

7,279,243
7.107,724

1,408

3,054

19,391

23,549

29,924

157

21,987

4,898

4,604

2,021

60,526

7,156,410

5,166,110
121.561
55,056
33,098
67,534
172,287
108,173
3,680

4,526
188,480
2,844
100,520
37,073
31,627
12,273
1,051,568

122,833
1,890
121,669
283,374
161.705

30,028

25,337

3,911

780
254,752

122,475

3.428

80

1,507

701

162,730

31,175
5,516

524

346

2,669

8,417,798

388,829

1,830,365

61,196

2,041,285

36,202

38,222

293,573

9,209

28,959

816,445

4,109,259

1,827,967

58,166

15,070

182,498

61,359

20,674

448,334

8,417,798

899,174
990,947
594,286
61,392
1,546,685
276,037

923,737
1,086,272

27,668
2,098,084

86,484

12,177,140
11,908,092

2,512

2,580

48,093

42,354

15,529

165

39,616

10,401

5,324

5,836

96,638

11,952,928

8,814.763

144,591

83,495

50,774

105,929

299,466

203,535

7,302

4,909

311,153

14,944

132,376

66,227

48,674

5,545

1,659,245

224,212
3,715
225,347
471,871
246,524

36,914
31,982
4,527

405
435,727

209.190

5,207

226

2,272

18,429

265,347

75,166
15,430

298

192

2,694

10,476,529

503,133

2,115,728

76,052

2,275,539

94.683
26,305
470,073
20,973
27,428

1,111,771

5,205,414

2,359,271

79,867

16,516

240,980

72,102

25,136

709,508

10,476,529

964,675
1,054,218

805,596

81,603

2,111,135

426,569

1.071,079

1,631,132

39,614

2,398,172

107 ,264

14,011,749
13,660,171

4,565

2,768

56,278

45,103

25,691

256

42,467

15,601

9,518

10,248

139,083

13,723,751

9,781,343
140,236
121,385
62,420
147,234
456,269
247,475
8,504

3,807

378,872

12 , 109

239,559

86,699

66,474

30,080

1,941,285

287,998
7,699
292,929
565,259
272,330

38,257

29,269

8,001

987
527,869

257,132

6,287

466

3,323

39,120

313,288

114,390
15,352

220

150

2,851

15,697,510

686,491

3,136,675

80,700

3,431,717

75,846
26,251
620,076
13,464
8,794

2,063,072

7,865,362

3,546,490

215,603

80,448

333,640

152,105

31,322

807,374

15,697,510

1,363,304
1,461,607
1,083,257
88,173
3,220,220
811,875

1,686,775

2,174,186

67,022

3,888,334

147,243

19,820,123
19,292,849

3,326

3,373

82,501

48 , 384

41,144

796
94,264
24,659
17,470
38,999
172,358

19,255.083

13,599,236
152,360
191,884
79,557
194,628
714,293
355,150
8,667

8,773
543,212
27,739
307,072
151,198
109,959
25,344
2,786,011

565,040
36,213
597,880
934,958
337,078

46,504
30,850
14,880

774
894,061

427,816

10,633

1,079

7,428

177,492

514,891

232,639

50,804

196

141

2,922

30,433,320

1,144,296

6,407,055

305,471

6,388,600

87,099
54,223
927,536
19,886
40,616

3,727,380

16,156,379

7,331,606

563,448

143,507

569,780

263,407

70,622

1,934,821

30,433,320

2,601,573
2,490,263
2,153,693
285.618
7,197,481
1,339.960

3,121,007

3,434,052

87,495

8,004,663

282,485

36,797,667
35,596,268

5,691

6,494

216,048

113,346

107,754

680
136,459
22,232
33,060

110,550
449,085

35,438,665

24,659,693
213,261
440,099
115,506
365,092
965,407
771,350
27,534

32,290

1,039,271

90,618

790,857

291,055

190,910

16,234

5,429,488

1,359,002

«,112

1,416,620

1,811,700

395,080

57,985
22,816
28,164

7,005
1,764,750

851,811

20,945

3,142

19,437

584,246

981,875

594,959
38,570

243

207

11,699

360,097,310

8,716,357
80,293.938

1,279,532
53,119.497

2,836,715

977,503

14,236,404

338,016

1,483,658

60,371,033
210,783,108
104,119,585
9,304,738
3,498,647
6,315,356
8,265,501
4,416,181
16,369,431

360,097,310
34,317,255
30,726,324
23,871,920
3,055,163
68,195,549
22,351,090

34,576,780

39,380,296

2,224,626

103,231,677

1,833,370

335,725,703
320,190,379

279,954

74,391

3,016,635

1,544,474

1,075,599

30,754
1,254,527
210,610
1,169,300
2,490,896
4,388,184

319,540,189

'222,031,260

692,802

5,856,181

844,114

3,595,766

11,471,864

7,545,602

174,786

188,143
12,733,129
3,629.607
4,470,997
3,578,513
3,031,548
99,229
39,596,648

16,185,514
1,167,045
17,278,168
18,439,972
1,161,804

1,254,272

53,180

999,589

201,503
17,235,441

8,475,096
204,243
177,620
308,793

9,111,865
10,287,124

9,950,944
349,983

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

Corporation Returns/1970

152

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Contlnued

[All fibres are estirates based on sa-T.ples — n^ney a-Tiounts are in thousands of dollars]

Industrial division and item

Total
consoLldated

returns

Size of total assets

Zero
assets

$1

under
$100,000

$100,000

under
$250,000

$250,000

under
$500,000

$500,000
under

$1,000,000

$1,000,000

under
$5,000,000

TRANSPORTATION, COMMUNICATION, ELECTRIC, GAS,
AND SANITARY SERVICES

Number of consolidated returns, total

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations ;

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less : Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable)

Less : Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Other liabilities

Capital stock

Paid-in or capital surplus

Retained earnings , appropriated

Retained earnings , unappropriated

Less : Cost of treasury stock

Total receipts

Business receipts

Interest on Government obligations :

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends , domestic corporations

Dividends , foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortizatiun

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bontis , auiuity plans

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations

Net income (less deficit) (65 plus 66 minus 38}

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharg'^

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79)

Net income after tax

Distributions to stockholders:

Cash and property except own stook

Corporation's own stock . , , ,

1,259

791

7,577

214

908,813

i

197,224

10

074,130

120,957

5

562,466

2

495,402

135,521

6

155,351

37,572

61,782

21

303,853

214

690,748

54

605,247

247,368

84,794

I

245,514

348,531

91,967

4

256,316

214

908,813

5

901,611

8

191,457

13

697,960

299,768

83

764,884

9

294,139

37

697,078

19

096,372

1

213,723

36

022,108

270,287

'11

«1,411

88

400,727

63,691

35,347

672,185

L

107,475

74,498

11,449

255,296

98,693

159,815

35/574

576,261

85

748,373

52

236,132

335,129

126,196

306,622

2

342,053

6

065,901

5

438,158

51,133

251,334

9

253,538

159,340

371,310

1

628,213

690,823

42,381

6

450,104

5

743,038

16,337

5

724,028

fa

714,917

990,889

216,145

60,413

138,212

13,802

3,718

fa

523,511

3

209,674

79,172

19,584

238,407

2

752,761

3

750,468

4

377,692

58,998

48,790
41,125

1,507
922

263

296

4

661

47

,451

29

314

992

15

88

212

1

590

2

916

6

4,500

321
691
332
478
5,994

1,339

1,337
3,180
1,843

1,952
1,729

223

707
22

296
926
,769

14U
80
198

510

,123

59

39

2,904
726

2,197
19,307
11,576

1,118
138

4,101
6,455
3,296

12,674
1,333

1,334
3,355

-8,887
294

59,234
58,037

137
314

609

59,383

29,568
4,591

196

1,844
2,864
1,098

7

,270

-649

-649

1

,157

1

,806

294

294

863
216

-865
941

112

32

273

1,400
8,259

11,501
36,744
20,533

662
839
548
,356

7,402
6,613
2,841

12,856
805

10,453
3,742

51,891
51,084

53,827

1

309

2

483

209

1

242

2

823

1

146

16

194

3

033

467
113

10,164

-1,936

967

2,903

951
275

-2,179
724

115

114

171

91

986

9

902

26

526

140

2

561

1,013
47

5,769
71,424
42,076

4,531
10,911
1,550
2.716

91,986

24,444
14.873
7,775
1,998
15,281
576

17,908
5.995

5.922
2.786

131.558

126,430

1,111
1,971

802
563

125,672

79,162
3,883
98
689
2,200
4,738
1,533

2
6,467

1,758

1,561

225

7,535

15,821

5.886
14,627
8,741

999
999

6.093
261

-174
8,567

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

Corporation Returns/1970

153

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

■All fit^Jres are estl:;iates based on samples — Jionjy ainoimts are in thousands of dollars]

Industrial division and item

Size of total assets--Continued

35,000.000
under

$10,000,000

$10,000,000

under
$25,000,000

$25,000,000

under
$50,000,000

$50,000,000

under

$100,000,000

$100,000,000

under
$250,000,000

$250,000,000

TRANSPORTATION, C(»1>aim CATION, ELECTRIC.
GAS, AND SANITARY SERVICES

Number of consolidated returns, total

With net income ,

Number of subsidiaries

Total assets •

Cash

Notes and accounts receivable

Less; Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less; Accumulated depreciation

Depletable assets

Less; Accumulated depletion

Land

Intangible assets (amortizable )

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds paj-able in less than one year.

Other current liabilities

Loans from stockholders

Mortgages, notes, and bonds pa^'able in one year or more...
Other liabilities

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations :

"United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations ,

Other receipts

Total deductions

Cost of sales and operations...

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions , total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax, total

Surcharge

Additional tax for tax preferences

Investment credit.

Net income (less deficit) after tax (67 minus 76 plus 79).
Net income after tax

Distributions to stockholders;

Cash and property except own stock

Corporation's own stock

59.08^

139,734

4,240

20,084

9,871
3,309
53.800
9,712
5,656

135,136

780,669

321,944

1,990

235

42,184

23,928

4,655

83,702

110.034
136,796
92.294
21,606
329,874
47,932

75,558

80,980

9,804

138,761

6,054

1,227,560
1,197,499

269

568

5,788

3,977

1.980

3,216
1,445
2,537

888 , 188

16,100

1.582

5,955

27,147

55,423

32,795

308

654

62,330

127

3,392

6.931

6,522

446

122,951

-3,291

-3,859
24,835
28,694

4.802
2,650
2,152

9

809

268

44

586

-13

082

15

614

10

891

758

1,739,449

79,545
261,801

8,044
41.704

13,997
2,149

75,051
3,175
3,841

174,161

,365,450

533,143

4,569

864

54,672

29,518

5,780

177,647

163,022
190,699
148,160
9,318
585,704
108,384

203,615
139,710

6,491
192,771

8,425

2,034,311
1,962,464

1,177
1,094
7,405
10,944
274

167
8,591
5,001
2,597

586
34,011

1,972,048

1,409,830

21.406

1,185

11,040

36,879

80.324

51,302

720

325

99,691

626

7,275

16,237

8,303

2,479

224,426

62,263

61.169
88,953
27,784

13,128

10,889

2,209

30

75.829

36

814

950

18

695

25

050

52

843

11

715

637

63.008

138.395

2,878

31,656

3,287

162

63,667

7,644

53

178,070

1,175.059

381.638

4.637

1,280

25.064

51.272

16,639

120,052

1,459,591
HI. 055
130,786
95,897
26,505
606.328
87,359

103,555
161.788

1,848
150,287

5,817

1,046.918
999,802

174

139

8.589

6,459

53

12,830

6.146

335

682.721

11,177

507

3.266

14.324

57.758

50,462

184

847

83.055

213

5,248

9.021

2.138

1.240

124,586

171

32
34,808
34,776

4,719

4,429

282

14

685

362

33

755

13

898

20

,892

13

023

1

,051

229.660

559.173

18.086

93.501

37.278

4,246

214,612

1,504

646

627,736

3,311,858

1,066.675

7.577

537

113.618

45.442

11.618

321.76!

4.471.696

284.711

360.955

365.680

6,713

1.477.998
275,441

506,776
550,663

12.491
668.053

37.785

3.174.891
3.051.017

2,470
2,339
18,120
22,056
2,475

7
6,254

10,722
6.537
1.986

50.908

3. 114. 573

1,982.482

26.753

3.125

18 , 304

81.651

189,908

110.322

765

1.728

203.105

1,563

12.592

22,131

14.288

8.984

436,872

60,318
597
58,576
130.720
72,144

17,269

10,064

7,048

117

40

116,390

56,972

1,559

83

3,500

5.104

77,488

41,211
6,864

204.825

654.102

6.786

129,249

18,855
2,467
218,653
1,950
15,069

676.777

7.379.048

2,003.441

75.432

15,010

145.433

80,809

34,479

353,082

7.896,035

368,100

501,893

370,823

13,156

3.009,193
821,407

1,116.917
819,062

63,231
827.060

14,807

3,739,823
3,582,025

1,651

54

34,573

36,791

1,157

12
5,315
15,914
19,645

,243,218

24,951

8,555

7,506

104,067

217,146

214,406

2,766

70S

343,759

12,566

14,855

32,170

11,566

5,700

335,711

160,176

160,122

241,949

81,827

25,440

7,717

17,593

130

218,042

107,346

2,631

440

4,847

57,623

139,454

130.727
9,859

108

89

2,836

197,285,441

2,485.028

8.122.328

77,589

5.226.975

2,405,150

120,278

5,479,799

7,233

36,299

19,406,927

199,846,573

49.906.227

151.901

66.600

830.106

94.779

12.592

3,135,073

197.285.441
4,729.246
6,726,501
12,546,131
212,600
77,440,221
7,910,222

35,562.994

17.258.565

1.116.306

33.968.887

186.232

78,981,378
76.379.207

57.560

30,964

590.653

1,013,184

68,334

11,148
212,307

56.0U
126.851

32,982
402,177

73,528,238

44,232,943

195,674

108,722

251,915

2.048,483

5,410,217

4,945,313

45,972

246,461
8,383.793

144 . 144

321,883
1,533,135

641.972

13,025

5,004,586

5,453,140

15,740

5,437.916

6.135,608

697.692

143,068

18.057

107,816

13,517

3,678

6,010,886

2,961,859

72,721

18,946

227,262

2,703.319

3.407,553

4,165,466
39,829

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

154 Corporation Returns/1970

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All fibres are estirrates based on sajriples — aonsy ajnounts are in thousands oC dollars]

Industrial division and item

Total
consolidated

returns

Size of total assets

$1

under
5100,000

$100,000

under
$250,000

$500,000

under

SI, 000, 000

$1,000,000

under
$5,000,000

WHOLESALE AND RETAIL TRADE

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets.

Cash

Notes and accounts receivable

Less: Allowance for bad debts

Inventories

Investments in Government obligations;

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable )

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stocWiolders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

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

Net gain , noncapital assets

Dividends , domestic corporations ■

Dividends , foreign corporations _,

Other receipts

Total deductions

Cost of sales and operat ions

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock boniis, annuity plans.

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38J

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 7'-').

Net income after tax

Distributions to stockliolders :

Cash and property except own stock

Corporation's own stock

4

598

2

859

19

860

43

931

365

2

372

383

U

493

245

312

914

9

684

392

162

119

307

803

1

236

893

138

284

123

965

5

585

407

15

106

926

5

752

976

240

698

63

926

1

331

327

214

792

59

487

2

122

434

43

931

365

6

994

179

6

165

447

3

153

188

313

289

9

169

716

I

950

341

3

556

687

4

131

197

238

119

8

643

227

384

025

81,33t

17

232

6

520

444

562

469

398

28

266

5

899

107

043

40

093

20

612

101

585

1,309

527

79.917

217

58,893

663

457

356

341

250

286

874

1,492

001

1,404

349

1,329

777

21

574

9

256

1,054

660

117

455

1,186

797

181

802

125

269

25

540

12,989

594

1,419

112

20

305

1,433

397

1,893

678

460

281

195

266

175

569

17

457

2

240

1,704

951

817

180

19

600

2

265

20

494

636

711

1,098

187

489

591

52

926

17

407

882

605

846

006

12

15

8

712

3

384

969

97

755

76

237

870

751

581

100

2

742

3

7 55

7

985

17

778

23

538

16

223

264

39

13

046

21

858

1

714

343

922

179

443

U,906
18,399
6,493

8,879
65

3,046
9,917

2,016
2,917

2,924
332

2,896
409

,197

,240

33

181

18,885

2,275
3,285
2,382
2,121
4,253
1,617

3,876
33

-654
303

95,406
94,822

96

244

66

874

3

912

803

58

1

656

1

180

534

-838

432

1,270

■937
333

585

J68

822

108

013

9

989

22

054

766

26

506

1,334

6,728

1,765

334

5,593

71,915

44,510

882
2.649

726
4,266

108,013

24,969
18,928
8,768
6,475
15,871
3,517

18.101

1,647
6.887
6,538

406,468
401,785

118
118
333
196

39
1,550

403,830

236,777
16,185
2,236
2,668
13,619
7,392
2,534
40

8,853

510
1,875

2,520
8,583
6,063

3,758

3,718

40

4,865
1,174

1,346
7,409

722

442

1.080

255,035

26,785

64,751

546

57,425

2,258

13,889

4,661

4,420

16,755

83.289

39,632

10

3

10,403

1.990

132

8,712

255,035

61,454
30,724
14,661
12,401
40,638
9,418

39,434
9,981

37,324
1.000

736,127
717.297

1,189
2,116

13

960

1,355

738,880

527,132
22,188
2,921
2,722
14,016
9,324
5,482
113

,7,425

10,278

1,096

587

310

135,286

-2,753

-2,753
10,413
13,166

2,291
2,291

2,472
48

-5,225
7,941

893

562

1,554

636.645

82,785

136,619

4,580

168,166

1,365

1,421

13,059

2,725

56,549

209,466

89,556

70

20,963

4,418

487

33,662

636,645

141,676
104,899
33,132
10,292
98,022
19,466

72,471
69,192

96,396
13,901

1,653,137
1,620,710

4,927

4,381

4,198

37

2,645

371

888

35

14,692

1,655,292

1,246,423

40,665

6,022

5,115

30,585

22.808

16,871

346

112

17,835

183

19,034

4,754

1,599

539

242,401

-2,155

-2,155
22,864
25,019

,537
,777
760

6,614
140

-8.755
16,266

1,330

886

3,579

170,653
748,860
25,904
867,925

9,663

3,870

108,636

19,124

13,056

150,374

1,052,755

424 ,904

3,441

1,998

102,286

16,179

5,338

120,519

2,929,197

620,675
553,199
210,699
38,390
507,783
122,292

331,792
204,782
1,578
377,555
39,548

7,471,431
7,256,584

968

338

15,645

44,548

3,026

3,469

10,330

5,891

2,257

139

128,236

7,442,168

5,607,042

109,238

28,644

35,377

106,773

102,793

91,192

1,721

1,404

101,959

1,310

73,489

13,056

7,678

7,022

1,153,470

29,263

28,925
122,326
93,401

14,541
12,575
1,815

151
109,234

48,955

1,239

32

492

-19,538

74,093

10,972
2,068

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

Corporation Returns/ 1970

155

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All fig-^es are estijr^tes based en sanples — jLonay amouTits are in thousands of dollars]

Industrial divlson and item

Size of total assets--Continued

SS, 000, 000

under

$10,000,000

$10,000,000

under
$25,000,000

$25,000,000

under
$50,000,000

$50,000,000

under

$100,000,000

$100,000,000

under
$250,000,000

$250,000,000
or more

WWOLESAU AND RETAIL TRADE

(9)

(12)

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets.

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accumulated depreciation

Depletable assets

Less: Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated ajnortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations ;

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends , domestic corporations

Dividends , foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income frcgn related foreign corporations.
Net income {less deficit) (65 plus 66 minus 33)

Net income

Deficit

Statutory special deductions, total

Net operating loss carrj-over

Dividends received deduction

Deduction for dividends paid on certain public utility stocK.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax, total

Surcharge

Additional tax for tax preferences

Investjnent credit

Net income (less deficit) after tax (67 minus 76 plus 7y).

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

299

193

1,715

2.177,937

120,747

593,503

18,096

640,970

4,529
529
34,514
4,622
2.521

135,137

749,967

312,075

1,637

399

73,414

4,448

1,308

88,327

2,177,987
457,921
374,198
158,295

30.677
363,395

76,771

166,334

147,697

5,763

415,056

18.120

5,972,630
5,824,890

301

69

15,339

29,434

1,539

77

6,380

5,001

468

1,030

88,102

5.922,865
4,708,107
46,932
19.584
19,750
97,128
84 , 169
55,751
1,304

364
62,674
94
50,318
9,159
6,354
2,567
758,610

49,765
918
50.614
99,136
48,522

9,199

8,805

392

90,289

43.093

1,241

68

396

7,917

56,474

5,671
1,627

212

139

2,497

222,184
798,621
22,746
891.683

25,322

11,538

124,883

12,527

8,973

295,387

1,057,154

401,598

13,229

2,279

137,432

9,771

4,283

179,202

3,357,000

610,298
551,465
274,081
44,542
573,069
126,960

312,426

285,932

2,403

634,592

58,768

7,504,043
7,287,406

1,791

750

26,871

35,277

2,776

675

15,736

7,121

2,828

1,510

121,302

5,776,162
56,562
27,814
22,047
109,100
109,913
89,038
2,230

513
75,604
1,483
72,205
17,563
11,606
3,088
1,052,867

76,248
121
75,619
144.313
68,694

15,242
12,791
2,415

36

129,774

61.916

1.459

109

740

14,443

83,294

31,179
2,391

100

67

1,933

3,508,896

184,843

781,395

26,552

1,021,954

4,223
13,248
182.107
4,039
39,268

396,633

1,088,866

471,307

22,568

8,355

95,337

15,933

4,233

168,929

3,508,896

581,756
564,818
256,836
11,839
580,589
145,150

276,341
375,452

12,954
717,420

14,259

8,197,993
8.000,238

2,452

1,411

28,213

29,449

5,389

1,181

6,034

2,840

3,154

6,164

111,468

8,087,661

6,427,367
38,464
22,690
19,632
127,691
94,441
86,794
2,053

1,617
79,443
10,010
76,752
13,611
10,867
2,521
1,073,708

110,332
3,708
112,629
161,064
48,435

10,645
7,027
2,682

936
151,350

73,541

1,879

96

1,002
40,090
88.611

30,493
5,733

199,003

794,428

19,474

878,419

7,687

22,112

225,584

12,441

3,946

452,413

,254,758

534,823

31.316

14,674

94,052

11,766

3,561

255.017

627,546
420,272
283,457
39,439
675,476
174.019

355.696
517.691
780
616.285
40,251

6,699,240
6,502,413

985

1,036

28,938

44,407

2,030

174

18,840

3,778

3,876

857

91,906

6,649,786

4,920,178
27,134
27,660
19,442
134,898
115,006
85,904
1,648

885
91,137
1,834
90,121
14,078
13,801
3,979
1,102,081

49.454
24
48,442
97,825
49,383

8,544
5,063
3,317

42,725

1,419

41

1,098

6,815

56,280

29,551
3,392

30
3,187

6,821,798

432,278

1,109,091

32,734

1,538,740

20,053

1

185,995

7,842

50,433

1,087,338

2,957,665

1,168,477

79,169

19,887

227,947

15,253

6,947

337,988

6,821,793

835,234
793,919
424,611
24,211
1,784,362
276,638

616,237

842,849

148,193

1,130,508

54,964

14,654,508
14,296,816

1,308

545

71,956

90,351

4,325

103

16,870

7,125

2,467

2,491

160,151

14,469,100

10,759,377
45,798
71,111
29,760
280,217
202,899
197,994
2,781

2,261

213,858

11.080

214,446

31,665

31,085

4,439

2,370,329

185,408

955

185,818

280,569

94,751

17,461
14,994
2,095

372
263,540

123,012

2,859

273

2,274

60,080

155,004

93,143
21,125

20,447,499

921,100
6.436,006

161,516
3.589,680

35,353
255,084
288,602

68,129
964

2.989,132

6,571,894

2,263,854

89,258

16,331

568,479

132,327

32,439

925,631

20.447,499

3,030,375
2,749,740
1.481,266
92,902
4,526,258
994,493

1,363,979

1,675,941

59,561

4,612,207

139,223

27,062,741
25,936,625

8,867

2,233

242,439

185,390

4,014

34

26,943

6,372

4,397

89,276

556,146

26,152,845

18,037,124
47,536
128,010
122,318
558,540
630,886
681,460
9,074

2,021
384,565
91,460
548,791
74,596
39,449
120
4,796,895

909,896
15,012
922,670
927,754
5,034

108,762

104,444

3,739

579
820,514

399,700

9,316

1,531

14,459

537,429

542,565

285,544
16,590

Footnotes at end ol: table. See text for explanatory statements and for "Description of tbe SajLple and Limitations of the Data.

156 Corporation Returns/1970

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS. BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continued

[All figures are esti-T.ates based on samples — n'oney a.T-oimts are in thousands of dollars]

Industrial division and item

Total

nsoUdated

returns

Size of total assets

Zero
assets

$1

under
$100,000

5100.000

under
$250,000

$250,000

under
$500,000

$500,000

under

$1,000,000

$1,000,000

under
$5,000,000

FINANCE, INSURANCE, AND REAL ESTATE

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets .

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations;

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less; Accumulated depreciation

Depletable assets

Less: Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated ajnortization

Other assets

Total liabilities

Accounts payable

Mortgages, notes, and bonds payable in less than one year-

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations :

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends , foreign corporations _.

Other receipts

Total deductions

Cost of sales and operations...

Compensation of officers

Repairs

Bad debts

Rent paid on business property.

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss, noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations.
Net income (less deficit) {65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions , total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility :

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax, total

Surcharge

Additional tax for tax preference::

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 7y).

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation ' s own stock

4,243
2,693
20,725

434,586,561

65,465,645

181,687,892

5,043,566

1,062,196

28,500,383
35,566,262
10,727,441
199,896
42,090,080

48,586,032

17,484,342

3,878,945

219,585

122,626

3,220,481

225,652

59,464

8,655,295

434,586,581

8,530,778
22,056,444
305,605,132
914,399
24,242,295
23,755,972

10,820,951

20,093,590

2,296,529

16,816,262

545.771

49.893,989
25.832,408

1.402,676
1,431,486
16.189.603
1,219,833
41.164

2 1 . 394

465.710

1,420.928

580,882

30,264

1.257.641

46,337,336

12.551,443

1.338.280

179,461

881.469

930,954

1.446.404

11,360.186

46.702

14.146

1.254,407

21,226

460,701

448.350

128.779

198.961

15.075.867

3.556.653

16.530

2,141.697

2,773.355

631.658

794,750
288,635
505,587

528
2,110,874

983,716

24,492

8,489

35,229

1,193,210

1,825,922

1.787,662
95,914

17
316

76,825
35,082

1,410

399

6,250

7,283

523

4
2,419
11,907
3,355

76,377

16.454

1.824

1.197

516

2,405

2,872

13.001

79

5.140

782

1.916

291

107

611

29.177

448

6.872
6.823

4.740
2.155
2.585

-947
5,876

841
163

2.484
859
399

33

1.463

399

621
33
592
3,921
698
364

1,903
502

1,712
1,214

215
66

117
2,486

795
84

1.051

-774

-774

33

807

289
176
429

43,712

4,966

11,233

157

59

4,829
21,126
10,767

17.396
17.362
2,492

43,712
10,326
5,043
4,963
1,059
4,375
1,835

16,770

35,711

510

-35,512

1.368

39.333
28.684

510
2.059

59
1,177
6,180

41,461

9,870

5,515

138

216

1.392

1.710

936

-I

1.793
1.219

373

137

18.083

-2.128

-2.128
2.767
4.895

706
706

2,061
510

-2.638
2.257

377

229

649

136

.180

10

,885

21

205

247

355

3,502

564

2,178

21,265

69,226

25,028

194

161

19,815

1,016

80

10,846

136,180
6,790

17,284
3,794
3,525

48,605
5,246

14,940
13,055

26,005
3,064

79,226
55,632

2

591

10

291

48

759

3

559

78,915

1,662

12.726

872

807

3,564

4,432

4,572

193

32

3,252

32

576

1,871

97

355

43,872

311

311
7,055

6,744

1,715

1,667

48

5,339
1,952

-1,641
5.103

1,129
645

599
416
900

424,624

27,770

106.850

13,058

746

2,097
2,659
51,005
3,969
6,004

81,260
168,050
80,418

50,057

1,293

394

16,734

424,624

53,659
72,140
29,185
6,343
106,883
15,173

74,279
41,187

32,795
7,020

135,480
86,280

7,080
13,728
3,371

2,011
14,839
2,362
14
5,403

131.372

10.536
18.713
3.129
4.036
3.223
10.674
11,143
182

79

7,944

44

1,317

774

576

1,612

57,390

4,108

4

024

12

871

8

847

3

310

1

372

1

938

3,284
70

740
9,587

10,474

,131
653
,643

162,291

552,174

13,572

17,007

69,079
21,701

218,560
11,656

105,737

418,944

1,098,822

390,626

35,515

28,769

311,992

8,186

1,958

107,562

2,704,301

157,033
458,244
261,800
43,805
991,986
183,411

303,003

247,860

1,152

82,967

26,960

819,665
516,199

4.589

1,469

61,010

71,219

5,238

5,928

13,889

70,312

6,524

1,142

62 , 146

830,709

170,438

59,296

10,253

14,266

22,171

52,429

102,450

397

552

46,388

2,378

10,960

4,291

2,780

6,725

324,935

-11,044
616

-11,897
59,676
71,573

24,241
18,759
5,482

14

814

362

87

60

26

651

44

922

42

954

374

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

Corporation Returns/1970

CONSOLIDATED RETURNS

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Continvied

[All fij^jres are estL'nates tased on samples — money ajuounts are in thousands of dollars]

157

Industrial division and

Size of total assets — Continued

$5,000,000

under

$10,000,000
under

$25,000,000
under

$50,000,000
under

$100,000,000
under

5250,000,000

$10,000,000

$25,000,000

$50,000,000

$100,000,000

$250,000,000

(8)

(9)

(10)

(11)

(12)

(13)

467

402

249

158

154

231

272

257

163

110

117

201

1,672

1,894

1.475

1,716

1.867

6,991

3,385,069

6,356,388

8,740,559

10,859,244

24,447,106

377,481,117

196,584

408,138

601,896

788,517

2,272,895

60,990,862

851,401

1,686,796

2,681,523

3,503,493

9,085,688

163,187.366

18,669

44,950

71,247

93,763

250.614

4.537.289

42,021

48,566

105,601

76,334

126.756

644.751

185,922

372,144

538,446

842,839

1.871.090

24.617,456

113,960

258,189

489,537

650,452

2,000,798

32,028,966

265,596

555,859

480,632

582,498

717,460

7,847,992

8,371

17,151

15.263

8,535

6,899

126,629

72 , 744

401,352

815.401

1,069,624

2,938,915

36,676,490

463,396

908,824

1,128,094

1,790,855

2,885,486

40,883,046

1,126,153

1,467,597

1,575,008

1,161,749

1,604,870

9,190,278

345,795

410,531

351,410

260.208

321,111

1,682,652

13,312

6,611

38,353

51,971

69,882

3,747

4,701

4,171

16,386

38,063

29,060

1,315

275,575

427,304

501,068

277,963

447,349

902,550

11,305

8,377

17,308

13,457

50,362

96,952

3,465

3,002

3,339

2,926

7,224

19,714

131,359

252,134

194,811

435.917

976,665

6,525,002

3,385,069

6,356,388

8.740,559

10,859,244

24,447,106

377,481,117

168,316

342,132

401.479

425,454

1,190,306

5,774,662

429,552

811,785

1,081,831

1,068,122

1,796,260

16,316,150

772,424

2,013,638

3,422,992

4,919,006

13,914,783

280,261,955

44,639

43,618

52,317

22,251

12,357

680,564

1,176,052

1,608,131

1,794,333

1,326,844

2,118,373

15,066,015

187,284

432,214

594,247

1,106,304

1,756,054

19,473,840

248,152

325,579

363,467

521,306

822,182

8,129,370

273,144

556,688

648,492

859,440

1,455,047

15,962,464

11,214

21.710

18,709

85,052

130,326

2,027,856

97,066

245,243

376,716

572,651

1,305,003

14,113,681

22,774

44,350

14,024

47,186

53,585

325,440

680,038

1,417.628

1,610,691

2,040,434

3,897,241

39,095,716

357,441

680.739

884,278

1,200,162

2,263,801

19,722,896

12,106

21.614

27,609

45,550

84,080

1,205,313

4,995

10.659

21,430

25,850

77,604

1,288,996

82,610

151,144

249,164

362,547

865,975

14,400,507

59,051

116,556

90,946

64,308

91,323

693,003

4,306

1.640

3,678

10,407

4,667

7,286

435

941

1,009

1,963

2,041

9,014

21,967

50,205

60,156

21,309

46,408

245,410

75,245

144,761

152,811

128,957

226,998

585.259

6.576

11,098

18,644

35,408

40,223

456.628

113

331

1.536

258

1,584

25.286

55,193

227,940

99,430

143,715

192,537

456,118

664,661

1,385,349

1,548,104

2,034,475

3,613,045

35,930.382

113,945

226,274

391,779

534,606

940,893

10.134.986

41,480

69,182

61,298

79,588

154,499

833.364

10,433

14.848

12.790

8,394

14,258

103.149

14,732

18,015

22.401

27,632

64,846

714.002

15,692

38,326

33,266

50,274

100,072

660.485

50,274

72,914

80,103

72.279

125,730

972.929

123,897

204,045

269,840

279.824

606,873

9,743,306

733

1,057

1,285

1.293

4,491

37,066

494

1,232

967

2.157

1,934

4.827

46,309

64,149

72,846

55.686

84,192

867,116

l,5(y.

918

1,312

9.656

3.301

1,299

10,310

23,845

16,352

25,772

49,882

319,365

6,190

6,911

10,415

13,714

32,316

371,440

2,218

2,912

3,528

5,709

11,038

99,735

1,900

4,041

3,548

3,563

12,804

163,802

224,550

636,680

566,374

864,328

1,405,916

10,903,511

15,377

32,279

62,587

5.959

284,196

3,165.334

-

-

275

32

1,882

13,725

10,382

21,620

41,432

-19,859

208,474

1,890,063

60,368

107,969

131,510

114,752

271.524

1,997,858

49,986

86,349

90,178

134.611

63,050

107,795

17,128

24.731

38,957

51,387

62,100

565.735

11,434

15,465

23,159

18,647

25,417

169.854

5,558

9,266

15,798

32,740

36,675

395.497

136

_

.

.

8

384

44,901

88,806

99,275

66,697

211,907

1.542,628

19,302

35,885

43,692

31,357

100,100

731,823

470

934

1,152

687

3,147

17,636

97

521

371

336

686

6,391

45

258

254

416

1,223

32,972

-8,875

-14,007

-2,006

-50,800

109,597

1,191,212

41,169

72,473

88,358

83,937

172.715

1,299.492

12,898

18,818

32,835

46,011

153,795

1.468,097

1,663

4,486

5.330

7,559

19.605

56,252

FINANCE, INSURANCE, AND REAL ESTATE

Number of consolidated returns, total.

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less: Accianulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations :

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends, domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans-
Other employee benefit plans

Net loss , noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax, total

Surcharge

Additional tax for tax preferences

Investment credit

Net income {less deficit) after tax (67 minus 76 plus 79).

Net income after tax

Distributions to stockholders:

Cash and property except own stock

Corporation's own stock

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

158

CONSOLIDATED RETURNS

Corporation Returns/ 1970

Table 18. -BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVISION-Conlinued

[All fl^jrfes are estL-r.ite^ ba,:-^i or. sa,T,ple3 — .xoney ajnoimts are in thousands of dcllars]

Industrial division and item

Total

consolidated

returns

Size of total assets

Zero
assets

Si

under

5100,000

$100,000

under
$250,000

$250,000

under
5500,000

5500,000

under

51,000,000

$1,000,000

under
$5,000,000

Number of consolidated returns ,

With net income

Number of subsidiaries

Total assets .

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations :

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investjaents

Depreciable assets

Less; Accumulated depreciation

Depletabie assets

Less: Accumulated depletion

Land

Intangible assets (amortizable)

Less: Accumulated amortization

Other assets

Total liabilities

Accounts payable

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

Other current liabilities

Loans from stockholders

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

Capital stock

Paid-in or capital surplus

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

Total receipts

Business receipts

Interest on Government obligations:

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends , domestic corporations

Dividends , foreign corporations

Other receipts

Total deductions

Cost of sales and operations...

Compensation of officers

Repa irs

Bad debts

Rent paid on business property.

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans.

Other employee benefit plans

Net loss , noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations.
Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory special deductions, total

Net operating loss carryover

Dividends received deduction

Deduction for dividends paid on certain public utility stock.

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax , total

Surcharge

Add itional tax for tax preferences

InvestJDent credit

Net income (less deficit) after tax (67 minus 76 plus 79).

Net income after tax

Distributions to stockholders ;

Cash and property except oim stock

Corporation's ovm stock

2,507
1,492
12,616

1,109,817

3,477,bU

U3,244

1,170,428

139,466

219,531

1,119,109

90,188

480,864

3,447,570

10,136,930

3,390,204

6,693

663

993,643

237,116

105,282

1,515,972

20,515,545

1,798,418
2.073,480
2,215,868
231,848
6,128,342
1.612,861

1,524,822

2,899,307

31,458

2.192.043

192,902

16,587,721
15,475,964

8,530

8,259

195,086

285,293

71,888

2,283
92,458
43,357
16,980
32,959
354,664

1,386,180
326,480
194,223
126,183
520,971
531,991
647,093
9,926

17,301

,206,391

741

271,482

104,310

59,117

24,112

,940,419

220, 301
19, boo
232,208
746.184
513,976

64.948
50 . 144
14.612

192
686,316

321,934

8,386

902

9,388

-80,338

434,113

152,711
43,635

13
411

196,553
183,135

5,139

1,403

39

1,258
2.021

211.479

111,735
6,202
3,937
1,656
8,727
8,943
21,199
3

280
12,37 5

2,549

31

277

358

33.207

-14,926

-14,926
1,943
16,869

932
932

516

3

25

-15

,442

1

,490

249
134
314

5,307
3,717

797
10,189
5,119

16,887

3.661
1,996

947
1,544
2,991

170

2,356
33

3,355
166

70,922
70,260

69,892

42,093

4,680

996

166

4,328

2,349

597

1,093

398

233

33

11,795

1,030

1,030
2,930
1,900

1,795
1,795

1,136
300

763
2,663

332
237
364

53,403

6,924

11,406
120
771

863

20

716

1.334

2

3.206

31,938

16,897

2,345

1,994

425

9,326

53,403

9,104
6.360
5.481
3.350
7.948
945

12.669

2,496

2

5,631

583

138.789
135.537

314
530

141

739

83

051

13

455

803

992

4

175

4

454

I

332

2.983
903
470

26,420

-2,950

-2,950
4.926
7.876

2,020
2,020

2.884
705

20
-3,635

4,241

286

175

596

108

.201

11

311

16

718

1

087

4

042

,^

5.904

4.403
3,388

10.850

88.483

51.705

855

597

4.241

6.472

915

5.838

108.201

9,091
13,319
17,690

8.565

26.679

600

13.870
21.005

1.834
4.452

218,814
205,508

468
(-)

439

2,578

32

4,307

242

32

5,208

219,430

122,035
10,256
4,559
2,557
10,775
6,822
3,517
80

3

875

855

429

47

851

-616

■616

9

298

9

914

1

129

1

097

3 , 144
80

-3,730
6,184

477

348

1,258

347,051

26.840

77.575

1,767

17,221

704

7.707

1.470

8,569

30.103

234,439

109,017

19,695
9.965
2.001

25.548

347,051

36.990
41.404
14.858
7,549
115.456
14.540

41.071
82,923

-902
,838

443,576
414,197

295
3,208
3,141
1,819

56

6,653

5,431

112

8.664

438.741

212.106

31,708

3,267

3,484

16,648

14,687

10,310

402

3.319
18.842

9.084

3.344

1,678

287

109.575

4,835

4.540
24,029
19.489

9.661
9.563

5.508
140

234

-734

18.755

659

331

2,826

118.954

222,563

6.368

64.426

11.565

10.635

50.214

4,341

6,500

187,779

939,161

337,781

321

59

127,319

67,444

45,425

132.042

157 ,834
243,998
109,338

39,093
511,727

67,951

178,120

264,626

2,549

-3,821

17,784

1,732.913
1,638.947

1.039

605

10.210

27,396

2.041

1.607
7,818
3.475
1,150
67

1,762,880

1,062,923
66.674
21.630
13.291
58.212
53.472
54,092
634

5,701
90,572
58
29,552
6,655
3,633
5,931
289,850

-29,967
170

-30,402
58,126
88,528

9,848

8,864

984

22

361

505

12

776

51

987

36

765

5

756

5

054

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

Corporation Returns/1970

CONSOLIDATED RETURNS

T.ible 18 -BALANCE SHEETTS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS, BY INDUSTRIAL DIVTSION-Continued

[All I'lL^^res are estijrates based on sajnples — laon^y a-'nountE ere in thousands of dollars]

159

Industrial division and Itetn

Size of total assets — Continued

$5,000,000

under
$10,000,000

$10,000,000

under
$25,000,000

$25,000,000

under
$50,000,000

$50,000,000

under
$100,000,000

$100,000,000

under
$250,000,000

$250,000,000
or more

SERVICES

Number of consolidated returns , total

With net income

Number of subsidiaries

Total assets

Cash

Notes and accounts receivable

Less : Allowance for bad debts

Inventories

Investments in Government obligations:

United States

State and local

Other current assets

Loans to stockholders

Mortgage and real estate loans

Other investments

Depreciable assets

Less : Accumulated depreciation

Depletable assets

Less : Accumulated depletion

Land

Intangible assets (amortizable )

Less : Accumulated amortization

Other assets

Total liabilities

Accounts paj/able

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

Other current liabilities

Loans from stockholders

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

Other liabilities

Capital stock

Paid-in or capital surplus

Retained earnings, appropriated

Retained earnings , unappropriated

Less : Cost of treasury stock

Total receipts

Bus iness receipts

Interest on Government obligations :

United States

State and local

Other interest

Rents

Royalties

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

Net gain, noncapital assets

Dividends , domestic corporations

Dividends, foreign corporations

Other receipts

Total deductions

Cost of sales and operations

Compensation of officers

Repairs

Bad debts

Rent paid on business property

Taxes paid

Interest paid

Contributions or gifts

Amortization

Depreciation

Depletion

Advertising

Pension, profit sharing, stock bonus, annuity plans

Other employee benefit plans

Net loss , noncapital assets

Other deductions

Total receipts less total deductions

Constructive taxable income from related foreign corporations

Net income (less deficit) (65 plus 66 minus 38)

Net income

Deficit

Statutory- special deductions, total

Net operating loss carryover

Dividends received deduction •

Deduction for dividends paid on certain public utility stock

Western Hemisphere Trade Corporation deduction

Income subject to tax

Income tax, total

Surcharge

Additional tax for tax preferences

Investment credit

Net income (less deficit) after tax (67 minus 76 plus 79)

Net income after tax

Distributions to stockholders :

Cash and property except own stock

Corporation's own stock

(n)

212

103

2,193

80,116

271,846

16,569

43,224

16,108
3,863
98,516
12.433
6,406

131,906

924,771

346,359

1,535

6

118,948

45.811

23,297

102,910

113,266

206,465

92,647

25,322

475,777

68,861

171,176

233,673

7,095

90,325

12,445

1,336,647

192

866

10,250

13,450

2,680

283
8,372
6,616
1,463

728
31,053

747,607
33,154
16,474
15.554
55,578
51,436
45,337
578

773
76,138
125
35,714
11,870
3,644
2,674
258,777

-18,786
351

-19,301
49,541
68,842

10,279
9,050
1,206

23
39,925

18,387

395

45

522

-37,156

31,714

5,497
382

2,156,113

116,349

429,644

10,036

58.933

25,980

6,497

114,939

9,472

35,889

292,910

1,102,110

338,624

502

1

154,893

28,657

9,124

137,123

2,156,113

258.314
299,085
133,371
30,633
637,682
121,087

135,063

345,279

7,969

200,276

12,646

2,153,188
2.040,802

773

413

15,279

18,567

11,589

5,477
6,074
1,496
1,844
50,786

2,146,420

1,429,108
47,203
14,354
13,266
65,346
66,043
68,199
784

2,359

101,383

61

17,626

13 , 008

4,587

1,618

301,475

6,768
220

6,575
56,861
50,286

6,674
5,404
1,270

23,982

568

41

415

-16,992

33,378

11,767
2,352

59
32
707

148,274

340.107

9,209

62,402

11,799
7,270

94,391
2,394

27,430

322,577
.294.403
402.700

105,566

15,829

2,087

162.714

169.514
247,112
173,158
18,438
747,874
114.904

147,992

331,427

1,454

263,574

34,287

1,838,703
1,755,753

784

856

19,245

16,021

3,606

70

11,210

3,544

2.125

899

24,590

1,797,754

1,130,557
27,730
16,096
5,466
62,743
57,666
70,073
767

427

110,650

24

15,235

9,640

5,688

1,991

283,001

40,949
343
40,436
85,491
45,055

7,969
6,155
1,812

2
78.757

37,745

943

89

438

3,129

48,232

17.467
1.612

34

19

776

2.226,432

104,228

467,077

43.775

57,896

18,451
2,291

80,559
5,161
5,872

503,035
922,844
249,895

145,668

11,315

2,285

197,990

237,817
319,781
102,822
25,200
798,226
159,127

97,626

365,583

3,016

149,412

32,178

1,632,438
1,488,429

838

1,436

25,918

36.711

2,246

102
9,071
3,075
1.643
4,461
58,508

1.608,446

960,543
36.199
13,878
16,367
59,270
49.371
73.084
590

997

76,379

47

21,843

9,707

4,580

273

285,318

23.992
3.767
26,323
68,490
42,167

2,584

960

1,591

31,560

876

53

392

-4,845
37,331

12,596
2.721

18
1.000

182,168

659,483

20,394

85,504

11.144
20,182
248.002
47.211
35.568

926.100

2,370,923

855,494

3.480

154,380

19,798

7,508

363,687

309,795
278.830
439.603
68.238
1,394,077
447,357

241,846
537,125
1,400
552,117
26,154

2,985,421
2,746,990

935

983

34,808

110,566

5,208

5
17.488
3,063
4.640
6,492
54.243

2,938,812

1,631,155
26,003
46,053
39,019
98,012
113,247
140,682
2,040

2.482

229,926

361

22,702

34,288

28,097

9,345

515,400

46,609
6,766

52,392
173,574
121.182

5.108
1,042
3,948

118
169,179

79,902

1,817

133

2.004

-25.506

95,685

51.817

17,738

12

9

1,003

6.156,271

309.346
977.475
23.919

774.979

37.652

168.069

419.164

2.885

354,628

1.038,307

2,217,669

676,613

160,588
29,831
12,215

378,425

6,156.271

493.032
415.130

1,125.953
3.916

1,409.905
617.319

483.033
715.137
7.973
930.242
45,369

3.839.757
3.535.712

3,481

2,805

70,210

54,930

42,595

72
20,019
9,816
4,319
18,468
77,330

3.675.894

1,853.267

23.216

52.176

14.365

77.157

103,501

158,671

3,988

880

480.618

65

109.226

13,611

5.801

1,602

777,750

163,863
8,049
169,107
210,975
41,868

6,949
3,262
3,671

204,367

97,824
3,059
504
4,524
75,807
117.675

46,385
13,776

, Includes "Nature of business not alio- s" "*■ ich is not shown separately.

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

160

Corporation Returns/1970

CONSOLIDATED RETURNS WITH NET INCOME

Table 19. --BALANCE SHEETS AND INCOME STATEMENTS, BY INDUSTRIAL DIVISION

[All figures are estimates based on samples — n»ney amounts are in thousand

s of dollars]

Item

Total

consolidated

returns

with net

income

Industrial division

Agriculture,

forestry,

and

fishery

Mining

Contract
construction

Manufacturing

Transportation,

communication,

electric, gas,

and sanitary

services

Wholesale

and retail

trade

Finance.

Insurance,

and real

eacate

Services

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

12,426
61.283

993,597,874

78,436,181

273,036,634

6,263,910

70,666,862

31,131,390

34,492,722

27,787,948

673,981

34,332,916

126,747,065

428,899,702

159,838,045

12,147,972

4,678,315

11,771,062

9,673,734

4,847,526

29,427,501

993,597,874
53,378,431

59,762,874

323,954,035

1,816.813

165,981,454

52,800,162

83,285,203

78,077,645

5,027,264

172,947,188

3,433,195

581,409,235
539,305,770

1,602,442
1,457,212
18,414,661
3,685,965
1,514,569

52,643

2,226,337
1,409,450
1,915,883
2,925,641
6,898,662

544,155,245

359,983,653

3,406,826

5,689,371

2,195,129

7,304,638

20,446,497

22,963,903

370,222

313,074
23,729,000
4.611.662
7,314,569
5,716,846
3,737,717
324,836
76,047,302

37,253,990

1,356,927

37,153,705

2,775,678

876,298

1,644,157

13,590

241,633

34,486,474

16,777,583
410,761
205,721
658,052

21,034,174

17,915,844
680,531

158
409

1,697,789

50,254
168,314

2,637
118,527

3,277

4,961

52,225

16,034

3,122

234,396

775,802

374,780

9,817

3,813

76,780

14,157

2,372

553,725

1,697,789
64,015

106,982
91,846
16,537
536,153
381,283

141,008

183,375

114

186,556

10,080

2,527,231
2,453,076

270
1,763
14,161
7,101
5,083

17

17,098
5,046
2,093
3,657

17,866

2,464,679

1,742,017
11,204
29,035
3,259
57,437
38,801
44,507
283

113

45,762
1,130
15,403
8,477
12,395
334
454,522

62,552

700

61,489

10,051

7,020

1,783

1,248
51,800

22,886
751
269
294

38,897

15,824

205
881

12,069,187

497,863

1,632,721

9,116

688,224

87,014

17,971

373,628

8,451

99,802

2,715,824

7,430,915

3,374,923

1,875,020

878,996

206,667

423,337

139,310

414,095

12,069,187

741,921

559,629

1,023,675

84 , 7 1 1

1,678,104

602,773

772,151

1,941,134

71,457

4,738,673

145,041

9,109,914
8,566,153

6,604

2,004

73,373

47,223

123,324

1,733

71,106
14,996
48,212
78,248
76,938

7,342,556

4,890,893

42,871

76,445

8,915

60,086

222,340

142,212

3,747

1,940

434,572

721,009

8,764

56,820

53,821

18,009

600,112

1,767,358

19,043

1,784,397

100,571

39,103

40,960

20,508
1,689,583

830,269
19,986
12,663
7,556

961,684

964,930
22,180

679
1,665

5,589,596

381,358

1,874,135

16,067

479,169

54 , 549
38,192

426,118
23,000
18,449

574,311
1,897,649

772,838
68,711
10,688

221,614
12,571
3,633

322,996

5,589,596
1,079,709

563,240
664,686
68,775
892,885
692,786

342,470

317,580

9,328

1,006,444

48,307

10,111,618
9,793,639

3,007
3,559
38,524
78,596
6,076

372

30,970
23,530
2,069
19,020
112,256

9,823,917

8,561,580
108,477
49,200
13,476
46,194
119,440
102,476
3,721

395

161,416

3,560

15,350

47,787

22,533

2,447

565,865

287,701

9,106
293,248
28,739
24,977

2,117

1,645

265,347

124,706

3,267

239

1,797

170,339

36,313
22,272

3,549
21,849

361,517,353

9,813,692
80,688,956

1,570,714
55,438,483

2,919,562

972,060

11,406,501

358,252

1,400,390

60,685,330

207,474,742

100,323,644

9,571,221

3,550,189

6,632,895

8,550,090

4,513,571

15,563,297

361,517,353
33,357,562

28,681,268
24,425,320
827,259
66,099,586
21,317,593

35,610,203

40,899,872

1,792,951

110,713,142

2,207,403

36b, 407, 230
350,742,611

2 62,100

86,977

2,693,217

1,564,595

1,199,969

18,476

1,428,308
247,392
1,176,070
2,c35,166
4,352.349

344.695,398

239,590,617

1,324,590

4,877,766

949,053

3,869,842

12,268.365

7,054,745

234.401

92,097

12,979,410

3,625.160

5,595,926

3,485,772

2,790,997

124.167

45,832,490

21,711,832

1,261,582

22,886,437

1,445,415

230,437

1,003,424

211,554
21,454,092

10,476,760
255.107
168,938
344,887

12,754,564

10,561,220
455,406

791
5,001

175,342,023

2,297,880

7,301,747

81,256

4,839,686

1,775,045

21,892

4,861,340

26,289

41,283

14,723,348

180,238,278

45,175,583

204,648

65,528

1,047,798

246,656

67,630

3,106,130

175,342^23
4,244,293

6,374,199

10,563,858

194,969

68,912,242

6,511,583

33,377.136
13,828,682

945,761
30,627,341

238,041

73,527,899
71,505,925

48,284

23,888

494,128

619,808

68,561

10,7 56

136,884
61,783

132,846
33,202

391,834

66,804,239

40,647,245

246,559

117,010

247,982

1,100,810

5,085,797

4,445,611

50,57 5

200,246
7,588,013

133,768

245,607
1,455,029

604,871

14,629

4,620,487

6,723,660

15,145

6,714,917

193,008

60,413
115,287

13,590

3,718

6,523,511

3,202,856

79,172

13,081

238,407

3,7 50,468

4,080,429
54,084

2,859
10,803

34,049,800

1,896,474

9,387,440

224,081

7,604,865

154,887

305,760

763,644

107,683

98,854

3,958,005

12,036,350

4,580,487

213,467

54,448

1,065,646

167,756

46,983

1,194,768

34,049,800
5,526,166

4,733,260
2,524,352

213,889
6,478,469
1,201,451
2,850,192
2,647,277

213,821
7,891,252

230,329

65,097,626
53,153,376

8,923
5,889

358.219

328,682

12,827

2,855

77,240
20,430
14,857
99,466
1,014,862

63,218,837

i7, 206, 665

326,166

266,051

189,030

1,085,501

1,153,536

994,985

21.510

6.241

826.655

107.300

898,175

158.168

97.280

4,463

9,877,111

1,878,789

20,778

1,893,678

190,384

175,569

12,575

2,240
1,704,951

815,985

19,600

1,859

20,494

1,098,187

451.433
34,119

2,693
14,174

389,919,263

62.720.143

169,453.928

4,284,606

714,279

26,044,987

32,929,987

9,092,035

72,367

32,254,613

41,704,180

12,542,365

2,888,215

199,163

114,039

1,923,107

163,674

32,950

7,424,245

389,919,263
7,060,148

17,730,756

282,862,530

273,163

17,994.656

21,004,620

9,171,008
16,868.735

1,971,176

15.387,786

405,315

42,859,542
22,073,969

1,266,323

1,326.441

14,608.798

884,267

36,155

18,081

389,822

1,009,369

526,346

28,160

691,811

38,775,656

10,713,384

1,124,645

129,544

734,338

750.307

1.182.545

9,830,620

46.114

8,084
996,553
19,274
360,782
415,632
114,598
152,962
12,196,274

4,083,886

15,910

2,773,355

745.614

288,635

456,451

528
2,110,874

982,662

24,492

7,868

35,229

1,825,922

1,662,524
53,385

1,492

6,501

3

13.412,863

778,517

5

2,529,393

75,433

7

783,629

Investraencs in Government obligations:

92,069

201,899

812,457

11

61,905

416,403

13

2,151,671

6,503,601

15

16

2.347,575

5,925

17
18

614

Land

596,355

95,493

41,077

848,245

13,412,863

23

1,304,617

24

Mortgages, notes, and bonds payable in less than one

1,013,540

25

1.797,768

137,510

27
28

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

3,389,359
1,088,073

29
30
31

Capital stock

Paid-in or capital surplus

Retained earnings, appropriated

1,021,035

1,390,990

22.656

2,395,994

33

3A

Less: Cost of treasury stock

148,679

11,768,175

11,017,021

6,931

37

State and local

6,691
134,241

39

155,693

62,574

41

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

353

42

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

74,909

43

26,904

13,390

45

28,722

46

240,746

11,029,963

6,631,252

222,314

50

144,320

49,076

52

334,461

53

54
55

Taxes paid

Interest paid

375.673

348,747

9,871

56

3,958

57

696,619

58

461

174,562

60
61

Pension, profit sharing, stock bonus, annuity plans

89,161
41,222

7,825

63

1,900,441

738,212

65

Constructive taxable income fcom related foreign

14,663

66

746,184

67
68

Statutory special deductions, total

61,896
50,144

11,560

70

Deduction for dividends paid on certain public utility

.

192

686,316

73

Income tax, total

321,459
8,386

804

76

9,388

77
78

Net income after tax (66 minus 73 plus 76)

Distributions to stockholders:

Cash and property except own stock

434,113

143,171
39.085

Number of returns may not add to totals because of rounding. See text for explanatory statements and for "Description of the Sample and Limitations of the Data.

Corporation Returns/1970

161

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120S

Table 20.

-NUMBER OF RETURNS, TOTAL ITEMS OF TAX PREFERENCE, AND ADDITIONAL TAX FOR TAX PREFERENCES, BY MAJOR INDUSTRY

[All rijjiireL- are estimates based ■■.>ii sairiples — money amouritL: are in thou::an(Js of dollar:-:]

Major industry

Total

number of

active

corporation

returns

Total items of tax
preference

Number of
returns

Total items
of tax

preference
less

exclusion
and tax

Additional tax for tax
preferences

Number of
returns

All industries.

Agriculture, forestry, and fisher;^'.
Mining

Metal mining

Coal mining

Crude petroleum and natural gas

Nonmetallic minerals {except fuels) :

Contract construction.

Manufacturing

Food and kindred products

Tobacco manufactures

Textile mill products

Apparel and other fabricated textile products
Lumber and wood products, except furniture...

Furniture and fixtures

Paper and allied products

Printing and publishing

Chemicals and allied products

Petroleum refining and related industries. .. -

Rubber and miscellaneous plastics products

Leather and leather products

Stone , clay , and glass products

primary metal industries

Fabricated metal products, except machinery and transportation equipment.

Machinery, except electrical

Electrical eqinpment and supplies

Motor vehicles and equipment

Transportation equipment, except motor vehicles

Scientific instruments, photographic equipment, watches and clocks

Miscellaneous manufactured products, and manufacturing not allocable

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

Transportation

Communication

Electric, gas, and sanitary services

Wholesale and retail trade.
Wholesale trade

Groceries and related products

Machinery, equipment, and supplies.
Miscellaneous wholesale trade

Retail trade.

Building materials, hardware, and farm equipment.

General merchandise stores

Food stores •

Automotive dealers and service stations

Apparel and accessory stores

Fumitiire, home furnishings, and equipment store

Eating and drinking places

Miscellaneous retail stores

Wholesale and retail trade not allocable.

Finance, insurance, and real estate.

Banking

Credit agencies other than banks

Security and commodity brokers, dealers, exchanges, and seru
Holding and other investment companies

Insurance carriers

Insurance agents , brokers , and service

Real estate

Hotels and other lodging places.

personal services

Business services

Autcsnobiie services and miscellaneous repair services.

Amusement and recreation services

Other services

Nature of business not allocable.

(1)

Jii_

U,oOi

1,077
1,364
6,973
2,689

742
177

575
,381
781

,5b2
,012
',4B6
1,757
i,690

19,'
8,'
2,

424,
137;

14,

23,

2 £5,

,'j30
,950

,529
,607
,991

,040

,215

,626
380

,208

1-3 ',50!:

4o,586

32,105
23,799
58,265
64,785

1,641

37i

915

14,701
50,011
4,100
31,025

4,370

21, «1
250, 7t-;

227,731

15,439
27,611
79,577

3,313

79,9o4
1,967

2,758

131

454

1,436

736

4,223

12,016

1,689
18
578
433
828
388
248
903
745
181

783

518

1,421

1,280
423
313
312
168
374

2,385

1,682
308
394

12,513
5,453

661

906

3,385

7,049

920
522

614
1,504

273
463

1,154
1,490

(•)

37,766

7,130
4,851

170
2,610

357

434

22,211

6,298

1,159

922

1,363

622

909

1,320

(-)

5,783, o90

533, 2ol

169,896

127,767

176,386

59,212

4o,573

80,319
4,057

24,223

4,309

111,301

4,566

133,896

32,989

240,965

1,860,076

19,SS3
17,381
95,568
308,874
57,409

95,265
77,619
49,579
67,908
17,365
8,563

358,972

255,817
22,435
80,720

183,703

70,270

8,656
7,161
54,453

109,577

9,711
54,250

20,155
7,101

1,883
2,120

6,189
8,168

:•)

1,215,148

298,574

464,140

6,154

87,315

100,151

5,028

253,786

102, 9X

32,316

5,535

12, 2t^

3,004
30,475
19,340

(-)

240,633

59,363
43,374
111,444
26,152

9,105

20,558
2,097
1,906

(»)

39,962

(•)

49,959

1,724

44,235

1,470,721

7,000
(«)

29,574
172,779
17,272

11,324
17,625
(•)
18,433

519
(-)

202,663

177,159

90

25,414

30,798

19,778

(•)
(•)
17,616

8,516

(»)
4,306
(*)
(»)
36

(•)

377,459

56,339
223,668
(»)
18,994

20,017
57,954

23,035
7,935

(•)
1,647

(•)

10,883
1,672

4,870
36

34

188
223

111

459
20

(«)

{•)

(»)

59
2
12

124
52

(»)
(«) ■

(«)

3,443

334

2,036
(•)
141

19

119
65
(•)
(•)

(")

265,207-

18,772

5,130
4,156
7,971
1,515

498

187,120

418

140

146

16

3,898

(•)

4,924

139

4,275

146,425

689

(*)

2,592

16,483

1,631

950
1,605
1,413

602

53

(•)

20,472

16,752

6

3,714

2,667

1,815

(•)

(•)

1,640

3

(-)

(«)

33,810

5,202
22,026

(")
1.451

1,608
(♦)
3,476

1,319
470
(')
(•)

(•)

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

NOTE: Number of returns may not add to totals because of rounding. See text for explanatory statements and for "Description the Sample and Limitations of the

162

ACTIVE CORPORATION RETURNS WITH TAX PREFERENCE ITEMS

Table 21.— NUMBER OF RETURNS,
[All figures are estimates

Corporation Returns/1970

(OTHER THAN FORM I120S)

TAX PREFERENCE AND RELATED ITEMS, BY INDUSTRIAL DIVISION
based on samples--iiioney amounts are in tliousands of dollars]

All
industries

Industrial division

Item

Agriculture,
forestry,

and
fishery

Mining

Contract
construction

Manufacturing

Transportation,
communication,
electric, gas,
and sanitary
services

Wholesale

and

retail

trade

Finance,

insurance,

and real

estate

Services

Nature of
business

not
allocable

(1)

(2)

(3)

(1)

(5)

(6)

(7)

(8)

(9)

(10)

Total reCurns, other than Form 11205,
with tax preference items shown

Items of tax preference —
Excess Investment Interest:

79,961

2,882
23,385

11,091

46,905
908,156

992
11,101

217
5,029

61

177,816

15
1,117

7,711
629,997

5,718

2,799,221

30,906
1,210,170

50
6,363

5,783,690

77,013
615,511

17,317
5,168,018

5,806
2,819,525

5,806
279,183

1,122
1,129,879

1,122
15,672

1,855
263,781

11
135

1,870
265,207

1 ,967
(*)

CO

(*)
(♦)

899
3,118

(*)
(*)

(*)
(•■•)

1
20

232
6,161

1,036
20,269

30,925

1,958
13,996

185
16,921

17
6,213

17
607

(*)
(*)

(*)
(♦)

36

519

36
519

2,758

(•)
(♦)

(')
(*)

381
1,952

(*)
(*)

1

50

2,508
489,176

183
38,140

(*)
(*)

533,261

2,687
17,010

1,171
486,202

740
240,833

710
23,611

227
184,737

227
1,848

557
18,769

(*)
(*■)

557
18,772

1,223

131

409

(*)
(*)

2,249
17,120

(«)
(*)

(*)
(*)

237
9,868

2,213
18,156

16,573

4,117
19,414

562
27,151

81
9,105

81
903

30
42,495

30
445

53
158

56
498

12,016

118
2,784

88
3,429

8,588
470,601

135
3,562

168
3,113

11
6,285

30
595

(*)

657
2,166,383

4,945
646 , 649

(*)

3,312,115

11,163
97,152

3,258
3,214,651

579
1,929,419

579
192,192

137
551,163

137
5,043

157
187,102

4

a

159
187,120

2,385

C*)
(•)

(*)
(•)

1,311
19,418

(*)

10
1,360

35
164,077

(*)
(«)

1
737

153
83,784

1,206
57,733

358,972

2 244
17^494

600
341,47 3

91
202,663

91
20,202

20
403,906

20
905

72
19,296

73
20,472

12,513

460

2,702

92
816

7,537
87,648

263
1,310

C)
(*)

(*)
(*)

98

(»)
C)

159

20,710

1,882
69,563

(*)
(*)

183,703

11,655

51,267

2,341
132,428

270
30,798

270
2,889

119
17,088

149
224

123
2,664

(*)

124
2,667

37,766

1,691
11,212

258
1,299

21,796
219,675

303
1,011

C)

11

7,156

(*)
<•)

7,703
625,641

1,377
22,214

13,924
316,987

(•■•)
(*)

1,215,148

36,690
328,943

8,096
886,113

3,800
377,159

3,800
37,113

462
162,485

162
3,500

3,435

33,627

20
105

3,413
33,810

6,298

274
1,579

(*)
(*)

4,113
55,531

159
713

(*)
(*)

(<•)
(")

54

91
622

2,197
42,368

102,934

6,130
39,846

1,130
63,076

194
23,035

191
1,963

81
63,931

81
649

119
1,316

(*)
(*)

119
1,319

W

~

Accelerated depreciation on —
Low-Income rental housing:

.

Other real property:

(*)

(*)

Personal property subject to a net
lease:

_

Amortization of —

Certified pollution control facilities:

_

_

_

Stock options:

_

Reserves for losses on bad debts of
financial Institutions:

C*)

C*)

Depletion:

_

Capital gains:

(*)

C*)

Type of tax preference not stated:

_

(*)

Statutory exclusion:

C*)

(*)

Total items of tax preference less statutory
exclusion:

Total items of tax preference less statutory
exclusion and tax used as an offset:

_

Tentative additional tax for tax preferences:

1970 net operating loss eligible for carry-
over:

Deferred additional tax for tax preferences:

_

Tentative additional tax for tax prefer-
ences less deferment:

_

from prior years:

Additional tax for tax preferences:

(*) Estimate Is not shown separately because of high sampling varlablll
NOTE: Number of returns may not add to totals because of rounding

However, Che data are Included In the appropriate totals,
e text for explanatory statements and for "Description of the Sample and Limitations of the Data.

Section 3

Explanation of Terms

The following explanations include definitions and
limitations of classifications used, and adjustments made
in preparing the statistics. These explanations are de-
signed to aid the user in interpreting the statistical con-
tent of this report and should not be construed as inter-
pretations of the Internal Revenue Code, or related regu-
lations, procedures, or policies. Code sections cited were
those in effect for 1970.

Accounting periods

These are discussed under "Time Period Covered" in
section 1.

Accounts payable

Accounts payable were liability amounts of relatively
short duration not secured by notes of indebtedness. Gen-
erally, only liabilities which arose during the normal
course of conducting the trade or business were included.
Nontrade payables were includable in the statistics for
"other current liabilities."

Deposits and withdrawable shares may have been re-
ported in accounts payable by banks and savings institu-
tions. When identified, sudi amounts were transferred to
"other current liabilities."

Accumulated amortization
See "Intangible assets."

Accumulated depletion

See "Depletable assets."

Accumulated depreciation

See "Depreciable assets."

Active corporation returns

Active corporation returns were those with any items of
income or dedudtion. They comprised the vast majority
of the returns filed and were the basis for all financial
statistics presented.

Additional tax for tax preferences

This was a special tax ("minimum tax") on excessive
amounts of "economic income" resulting from certain kinds

of investments and deductions considered as "tax prefer-
ences." For the most part, the 10 percent tax was levied on
the sum of a corporation's (a) "tax preferences" which
exceeded a $30,000 exclusion plus (b) the regular income
tax (reduced by foreign tax credit and investment credit).
A discussion of each of the "tax preferences" is included
under "Tax preference items" in this section.

In general, all corporations were liable for the additional
tax. However, regulated investment companies were sub-
ject to the tax only on amounts attributable to tax prefer-
ences not passed through to their shareholders. Small Busi-
ness Corporations electing to be taxed through their share-
holders (Form 1120S) were taxable only on certain of their
capital gains, and for this reason they were subject to the
additional tax only on these capital gains (the amounts so
taxed are not shown in the statistics). In addition, members
of a controlled group of corporations filing separate re-
turns, were required to apportion a single $30,000 exclusion
among the members of the group. For taxable years be-
ginning in 1969 and ending in 1970, a proration of the tax
based on a ratio of the number of days in 1970 to the total
number of days in the taxable year was required.

The computation of the tax for returns other than Form
1120S is shown in detail on a facsimile of Form 4626 in
section 6. In brief, the computation went as follows:

(1) All tax preference items were totaled.

(2) From this total, the $30,000 "statutory exclusion"
was subtracted.

(3) "Income tax available as an offset" (including
nonnal tax, surtax, and capital gains tax after foreign tax
credit and investment credit and tax from recomputing
prior year investment credit) was deducted from (2) but
only to the extent that the tax did not exceed the result
from (2). The amount remaining was "Total items of tax
preference less statutory exclusion and tax used as an
offset."

(4) "Tentative additional tax for tax preferences" was
computed by multiplying "Total tax preferences less statu-
tory exclusi >n and tax used as an offset" by 10 percent.

(5) The tentative additional tax was reduced by 10
percent of the "1970 net operating loss remaining as a
carryover to a succeeding year." If the corporation was un-
able to offset the 1970 "net operating loss" by carrying it
back as a deduction from the net income of the 3 pre-
ceding years, it was allowed to carry it over to future years.
Therefore, while a 1970 net operating loss could be used
to reduce 1970 "additional tax", this reduction was merely
a deferral of tax until the loss was applied to reduce net

163

164

Corporation Returns/ 1970 • Explanation of Terms

income in future years. For the future year(s) in wliicli the
net operating loss was deducted, the additional tax was
imposed on the amount by which net income was reduced
by the portion of the deduction equal to the preference
items in excess of $30,000. (See "Statutory special deduc-
tions" for a definition of "net operating loss").

(6) The amount by which the tentative tax was re-
duced by deferred net operating loss deductions described
in (5) is shown as the "Deferred additional tax for tax
preferences" and represents amounts includable in the "ad-
ditional tax for tax preferences" for future years.

(7) Finally, "Additional tax for tax preferences" was
the sum of "tentative additional tax for tax preferences"
reduced by 10 percent of the "1970 net operating loss re-
maining as a carryover to a succeeding year," plus the "Ad-
ditional tax for tax preferences deferred from prior years."
The latter was of limited significance for the 1970 statistics
and represented only the tax deferred from 1969 net oper-
ating losses for accounting periods ended January through
June 1970.

Additional tax under controlled group provisions

Included in this item were (1) the increase in tax for
members of controlled groups which allocated a single
surtax exemption among the members of the group under
the provisions of section 1561 of the Internal Revenue
Code, and (2) the 6 percent penalty tax imposed by the
provisions of section 1562 and 1564 on members of those
controlled groups which elected to claim multiple surtax
exemptions.

For those corporations which allocated a single surtax
exemption under section 1561, the additional tax was de-
rived for the statistics to represent the extra tax, computed
at the surtax rate, which resulted from the difference be-
tween the exemption normally allowed each corporation
and the corporation's share of the group exemption.

Under section 1562 each group member was allowed a
full surtax exemption. The 6 percent penalty tax was re-
quired for each member of the group reporting taxable
income and was in addition to regular normal tax and
sintax (or alternative tax) on taxable income. However,
if only one member of the group reported taxable in-
come, no penalty tax was required of that member. Addi-
tional tax was computed at 6 percent of the surtax ex-
emption. The maximum additional tax was $1,500 (6 per-
cent of $25,000) for tax years ending before December 31,
1970 and $1,250 for tax years including December 31, 1970.
(See the Changes in Law section for a discussion of the
effect of the gradual elimination under section 1564 of the
multiple surtax exemption allowed controlled groups.)

In order to provide more representative statistics of the
additional tax under section 1562 (and 1564) special treat-
ment was required in the course of data processing. The
additional tax was a derived amount rather than the
amount reported on the tax return line. This was because
data weie processed in thousands of dollars. Therefore, in
order to avoid distortion caused by rounding the penalty
tax to either §1,000 or §2,000, the tax was derived instead
by taking 6 percent of the exemption and prorating the
results according to the number of months in the account-
ing period for which the corporation was subject to the

"controlled group" provisions. Results in full dollars were
later processed in thousands of dollars.

Income tax shown throughout this report includes the
additional tax under controlled group provisions. For ad-
ditional information on controlled groups, see the discus-
sion of "Members of controlled groups."

Advertising

Advertising expenses were allowable as a deduction
under Code section 162 if they were ordinary and neces-
sary and bore a reasonable relation to the trade or busi-
ness of the corporation. The amount shown in the statis-
tics includes advjertising identified as a cost of sales or
operations as well as advertising separately identified as a
business deduction.

The amounts shown are understated because (1) types
of expenditures covered by the deduction varied some-
what from company to company, (2) a few companies
did not separately identify advertising when it was in-
cluded in the cost of sales and operations, and (3) cer-
tain kinds of advertising expenditures, such as for bill-
boards, were capitalized and recovered only as part of
depreciation.

Allowance for bad debts

Allowance for bad debts, as reported on the balance
sheet, was the reserve or allowance set aside to cover un-
collectible or doubtful notes, accounts, and loans. See
also, "Notes and accounts receivable."

Alternative tax

Alternative tax is discussed imder "Income tax" in this
section.

Amortization

Amortization was the sum of:

(1) Mineral exploration and development expendi-
tures (Code sections 615 and 616) ,

(2) Organizational expenditures (section 248),

(3) Trademark and trade name expenditures (section
177),

(4) Research and experimental expenditures (section
174).

Amortization also included accelerated writeoffs in
lieu of depreciation for:

(5) Certified pollution control facilities (section 169) ,

(6) Coal mining safety equipment (section 187) ,

(7) Railroad rolling stock (section 184) ,

(8) Railroad grading and tunnel bores (for tax years
beginning after December 31, 1969) (section 185),

(9) Any remaining deductions for emergency facili-
ties for the national defense, certified by the Federal Gov-
ernment before 1960. Actual amortization over the 60-
month period provided by Code section 168 may have been
delayed by (a) the time required to complete the facility
and by (b) the election to begin amortization with the next
full taxable )ear after acquisition or completion of the
facility.

Amounts shown include amortization reported as a
manufacturing or operating cost.

Corporation Returns/ 1970 • Explanation of Terms

165

Annual returns

These were returns filed tor the twelve-month account-
ing period ended December 1970.

Assets and liabilities

See "Total assets and total liabilities" in this section.

Assets, zero

See, "Zero assets" in this section.

Bad debts

Bad debts occurring during the year, or a reasonable
addition to an allowance or reserve for bad debts, were
allowable as a deduction under Code section 166.

When bad debts which were not recovered during a
year were deducted using the reserve method the amount
recovered was regarded as an income item and included
in "other receipts." Sections 585, 586, and 593 defined the
acceptable reserve methods of accounting for bad debts for
financial institutions. See the discussion of bad debt deduc-
tion of financial institutions in the Changes in Law section.

For banks and other financial institutions, corporate or
government debts evidenced by certain bonds which became
worthless during the year were chargeable as bad debts
under Code section 582. For other corporations, such losses
were subject to the special capital gain or loss provisions of
the law.

Business receipts

Business receipts were, in general, the gross operating
receipts of the corporation reduced by the cost of re-
turned goods and allowances.

Business receipts included rents reported as a principal
business income by real estate operators and by certain
types of manufacturing, public utility, and service corpo-
rations. The latter corporations included manufacturers
that frequently rented products rather than sold them,
such as automatic data processing equipment; lessors of
public utilitv facilities such as docks, warehouses, and
pipelines; and companies engaged in rental services, such
as the rental of automobiles or clothing.

Some corporations treated excise and related taxes which
were included in the sales price of their products as part
of their gross receipts from sales; others reported their re-
ceipts after adjustment for these taxes. When treated as
receipts, excise and related taxes were deducted on the tax
return as part of the cost of goods sold or were included in
the separately itemized deduction for taxes paid. In any
case, the receipts as reported by the taxpayer were included
in the statistics. See also, "Cost of sales and operations."

In the finance division, business receipts included such
banking items as fees, commissions, trust department earn-
ings, exchange collections, discounts, and service charges,
when identified in schedules attached to the return. In
some instances, such income included interest which was
not separately identified. (Interest, the principal operating
income of banking and savings institutions, is shown sepa-
rately in the statistics and is therefore excluded from busi-
ness receipts.) Premium income of most insurance compa-

nies was also included in business receipts. However, certain
mutual insurance companies with total receipts of less than
$500,000 were not required to report premium income.
Therefore, total business receipts for insurance carriers are
slightly understated.

Generally, in the finance division, income from invest-
ments, when identified in schedules attached to the return,
was allocated to one of the specific types of in\estmcnt in-
come for which statistics are shown separately. Rent or
cooperative apartment assessments reported by real estate
operators, however, were accepted as business receipts.

Business receipts reported by stock and commodity brok-
ers, dealers, and exchanges, and by real estate subdividers,
developers, and operative builders, required special statis-
tical treatment. For these operations, net profit or loss from
sales of stock or real estate, when identifiable, was allo-
cated to the statistics for net gain or loss from noncapital
assets. If the corporation reported both business receipts
and cost of sales without identifying the source, and the
cost of sales was 50 percent or more of the business receipts,
the items were considered to include stock or real estate
transactions and only the net gain or loss was used for the
statistics. Otherwise, business receipts for these companies
were used as reported and included commissions and serv-
ice fees.

Capital stock

Capital stock represented amounts of outstanding shares,
both common and preferred, of ownership in the corpora-
tion as shown in the balance sheet.

Cash

Cash, as reported in the balance sheet, was the amount
of currency or instruments and claims generally used and
accepted as money.

Compensation of officers

Compensation of officers of the corporation included
amounts reported in the income statement of the return
(or in supporting schedules) as salaries, wages, stock bo-
nuses, bonds, or other benefits, if the item was identified
as having been paid to officers for personal services ren-
dered. It was sometimes not possible to identify officer
compensation on returns when the amount was included
in another deduction item such as in an overall employee
compensation figure.

Consolidated returns

Consolidated returns were income tax returns which con-
tained the combined financial data of two or more corpora-
tions meeting the following requirements: (1) a common
parent corporation owned at least 80 percent of the voting
power of all classes of stock and at least 80 percent of each
class of nonvoting stock (except stock which was limited and
preferred as to dividends) of at least one member of the
group, and (2) these same proportions of stock of each
other member of the group were owned within the group.

The filing of a consolidated return for a parent corpora-
tion and its subsidiaries constituted an election of group re-
porting, which, with certain exceptions, had to be followed

166

Corporation Returns/ 1970 • Explanation of Terms

in subsequent years. The consolidated filing privilege could
be granted to all affiliated domestic corporations connected
through stock ownership with a common parent corporation
except: (1) regulated investment companies, (2) real estate
investment trusts, (3) corporations deriving a large per-
centage of their gross income from sources within a U.S.
possession, (4) corporations designated tax-exempt under
Code section ,501, and (5) China Trade Act corporations.
Affiliated insurance companies were allowed to file a con-
solidated return if they were taxable under the same pro-
visions of the Code; however, noninsurance companies with
which they also may have been affiliated could not be in-
cluded in the same return.

A consolidated return, filed by the common parent com-
pany, was treated as a unit, each statistical classification
being determined on the basis of the combined data of the
affiliated group. Therefore, filing changes to or from a con-
solidated return basis affect year-to-year comparability of
the statistics.

The cost of used property eligible for investment credit
was limited to |50,000. Additional information about the
depreciable property eligible for investment credit may be
found under the heading, "Investment credit."

Although corporations generally reported their invest-
ments at cost, most corporations claiming the investment
credit for leased property used the fair market value in-
stead.

The cost of property used for investment credit was re-
ported for the year the property was placed in service.
Therefore, the amount shown for 1970 represents, for the
most part, the cost of property contracted for prior to the
April 18, 1969, repeal date of the investment credit. See
"Investment credit" in this section. However, it also in-
cludes any cost of property subject to the temporary suspen-
sion of the credit from October 10, 1966, through March 9,
1967. The total cost of such properties was not required
to be reported separately.

Constructive taxable income from
related foreign corporations

This represented the sum of (1) includable income of
Controlled Foreign Corporations, and (2) foreign dividend
income resulting from foreign taxes deemed paid. Each of
these items is discussed under separate headings.

Contributions or gifts

Contributions or gifts to charitable, religious, educa-
tional, and similar organizations were deductible under
Code sections 170, 809, and 882. In general, the deduction
was limited to 5 percent of net income computed without
regard to this deduction: certain additional adjustments
were required in the case of life insurance companies.
Amounts contributed in excess of this limitation during
the 5 preceding years could be carried forward and in-
cluded in the current year's deduction so long as the sum
of the current-year contributions and the amounts carried
forward did not exceed the limitation based on current-
year income. The excess was again carried forward until the
5-year carryover period expired. The amounts shown for
1970 therefore, include some contributions actually made
in previous years.

Controlled groups

See "Members of controlled groups."

Cost of property used for investment credit

Cost of property used for investment credit was the total
amount invested in certain depreciable assets, principally
machinery and equipment with a useful life of 4 years or
more, that was reported in connection with the computation
of the investment credit. Included were amounts reported
for which the credit could not be claimed for 1970 either
wholly or in part, because of the absence of income tax
against which the credit was applied, or because of the
limitations on the size of the allowable credit in any one
year. Also included were amounts allocated by Small Busi-
ness Corporations filing under Code section 1372, for use
by their shareholders in computing their investment credit.

Cost of sales and operations

Cost of sales and operations generally comprised the di-
rect costs incurred by the corporation in producing goods
or providing services. Included were cost of materials used
in manufacturing, cost of goods purchased for resale, direct
labor, and operating expenses.

Operating expenses, considered part of the cost of goods
sold, included excise and related taxes only if the corpora-
tion treated these taxes as part of the sales price of the
product. When these taxes were identified in cost of goods
sold schedules, they were added to the statistics shown for
the separate deduction for taxes paid. Similarly, operating
expenses for depreciation, depletion, amortization, rent of
buildings or real estate, advertising, contributions to pen-
sion plans, and contributions to other employee benefit
plans, were transferred to their respective deduction cate-
gories when identified in cost of sales and operations sched-
ules.

The income or loss from sales of securities or real estate
by certain financial institutions was transferred from busi-
ness receipts, and the net profit or loss from these transac-
tions included in net gain or loss from sales or exchanges
of noncapital assets. Therefore, the cost of such sales was
excluded from cost of sales and operations. (See "Business
receipts.")

Cost of treasury stock

Cost of treasury stock was the total value of issued com-
mon or preferred stock, which had been reacquired, was
held at the end of the year by the issuing corporation, and
was available for resale or cancellation. The issuing corpo-
ration may have reacquired the capital stock by purchase,
by donation to the corporation, or in settlement of a debt
due the corporation. Treasury stock was not part of capital
stock outstanding and did not include unissued capital
stock.

The amoimts shown may be somewhat understated.
Treasury stock intended for resale may have been reported
as an asset on some tax returns and if not clearly identified
would have been included in the statistics for "other in-
vestments."

Corporation Returns/ 1970 • Explanation of Terms

167

Credit for tax paid by regulated investment companies

Regulated investment companies were required to pay a
tax (at capital gains rates) on amoimts of undistributed
net long-term capital gain less net short-term capital loss.
Shareholder corporations, for their part, were required to
include in the computation of their long-term capital gains
any such gains designated by the parent as undistributed
dividends. The shareholder corporations were then deemed
to have paid the tax on the undistributed long-term capital
gain dividends and were allowed a credit (or a refund) for
the tax deemed paid. It is this credit which comprises this
item.

Credit for U.S. tax paid on special fuels,
nonhighway gasoline and lubricating oil

This was a credit allowed in full or in stated amounts by
section 39 of the Code for excise taxes on: (1) gasoline used
on farms for farming purposes, (2) gasoline used for off-
highway purposes or by local transit systems and, (3) fuels
for nontaxable purposes or resold during the taxable year.
Number (3) was added by the Airport and Airway Revenue
Act of 1970 for certain commercial aviation fuel used or
sold after June 30, 1970 (see the Changes in Law section).

These taxes could be applied as a credit against income
tax liability as an alternative to having the taxes refunded
directly.

Deduction for dividends paid
on certain public utility stock

See "Statutory special deductions."

Deficit

See "Net income or deficit."

Depletable assets

Depletable assets represented, in general, the gross end-
of-year value of mineral property, oil and gas wells, other
natural deposits, standing timber, intangible development
and drilling costs capitalized, and leases and leaseholds,
each subject to depletion. Accumulated depletion repre-
sented the cumulative adjustment to these assets shown
on the corporation's books of account. In some instances,
depletable assets may have been reported as land, or as
"other investments," and could not be identified for this
report.

The value of depletable assets and accumulated deple-
tion may not be closely related to the current-year deple-
tion deduction. The balance sheet accounts reflected book
values; the depletion deduction reflected the amount
claimed for tax purposes.

Depletion

Depletion was a deduction allowable for the exhaustion
of natural deposits or timber. The depletion was com-
puted on the basis of cost for standing timber. In the case
of natural deposits the depletion could be computed either
on the basis of cost or upon a fixed percentage of the
gross income, less rents and royalties, from the depletable
property. Generally, for gas and oil wells the gross in-

come was the actual sales price, or representative market
or field price if the oil or gas was later converted or man-
ufactured prior to sale. For other minerals, gross income
was the gross income from mining, defined to include not
only the extiactive processes, but also certain treatment
processes. Also included as gross income were exploration
expenditures, previously deducted, that were required
under certain provisions of Code section 617 to be recap-
tured when the mine reached the production stage.

Percentage depletion, though based on percentages of
gross income from their depletable property, was limited.
It could not exceed 50 percent of the taxable income
from the property, computed without the depletion de-
duction. Revised percentage rates for each type of deposit
were listed in Code section 613 and ranged from 5 to 22
percent. See the discussion of depletion rates in the
Changes in Law section.

Under elective provisions of the Code, exploration and
development expenditures connected with certain domes-
tic natural deposits (except oil and gas), generally, could
be deducted currently, treated as deferred expenses, or
capitalized. The amounts deferred or capitalized were not
to be reported as depletion.

The amounts shown in the statistics also include any
identifiable depletion reported as a cost of sales or opera-
tions.

Depreciable assets

Depreciable assets, reported on the corporation's end-
of-year balance sheet, consisted of tangible property
(such as buildings and equipment) which was used in
the trade or business or held for the production of in-
come and which had a useful life of one year or more.
The statistics for depreciable assets exclude those intangi-
ble assets which were depreciable or amortizable for tax
purposes. Such assets, patents and copyrights for example,
were includable in intangible assets. The amounts shown as
acaimulated depreciation represent the portion of the as-
sets that were written off in the current year as well as
in prior years.

The statistics for this item include Government-certi-
fied emergency facilities which were eligible for 5-year
amortization in lieu of regular depreciation. Also in-
cluded, when the corporation reported them in its bal-
ance sheet as depreciable, were fully depreciated assets
and partially completed assets for which no deduction
was allowable.

The amounts shown are, in general, the gross amounts
before adjustments for depreciation or amortization
charged in cunent and prior years. Some corporations,
however, reported only the net amount of depreciable
assets after adjusting for these depreciation or amortization
charges.

Among the corporations reporting only a net amount
of depreciable assets were many insurance caiTiers report-
ing balance sheet information in the format required by
state insurance regulations. This format usually provided
for the reporting of only net depreciable assets and only
the home and branch office buildings and equipment
were included. Other real estate holdings of these corpo-
rations were reported as "other investments."

168

Corporation Returns/ 1970 • Explanation of Terms

The value of depreciable assets and accumulated depre-
ciation may not be closely related to the current-year de-
preciation deduction. The balance sheet accounts reflected
book values; the depreciation deduction reflected the
amount claimed for tax purposes.

Depreciation

Depreciation deducted as a reasonable allowance for
the exhaustion, wear and tear, and obsolescence of busi-
ness property was allowable under Code section 167. A
deduction for depreciation was not allowable on invento-
ries, or land apart from the physical improvements or de-
velopments added to it.

Several methods of computation could have been used
in determining the deduction for the year. The most
common method was straight line, whereby an equal
amount is deducted in each year of the useful life of the
asset. The declining balance and the sum of the years-dig-
its methods, whereby a larger portion of the asset's cost is
written off during the earlier years of its life than during
its later years, were also commonly used. Accelerated
methods of depreciation were restricted for public utili-
ties and certain kinds of real property beginning in 1969.
Property lives could be based on Internal Revenue stand-
ards for specific asset types, or "guideline lives" based on
average industry practices for broad classes of assets. Cor-
porations could use other computation methods and prop-
erty lives only if they could be justified.

Amounts shown as depreciation include any identifiable
depreciation reported as an operating or manufacturing
cost. Also included in the statistics are amounts deducted
on lease hold improvements, patents, and copyrights, as
well as small amounts of additional first-year (section 179)
depreciation (limited by law in the case of controlled group
members beginning with taxable years ended December
1970) . To comply with the definition of depreciation un-
der the Internal Revenue Code, so-called amortization on
station connections in the communications industry and of
capitalized film production costs in the motion picture in-
dustry reported elsewhere in the return were also in-
cluded in the statistics.

Distributions to stockholders

Distributions to stockholders consisted of the corpora-
tion's own stock, and of cash and other property, gener-
ally reported as part of the analysis of unappropriated re-
tained earnings. Liquidating dividends, when identified,
were excluded.

In those instances where a corporation reported one
total for distributions to stockholders and did not iden-
tify this distribution as cash or stock, the total was treated
as a distribution to stockholders in cash and property other
than in the company's own stock.

For Small Business Corporations electing to be taxed
through shareholders, distributions of money made within
21/2 months after the close of the tax year were considered
to be distributions of the corporation's undistributed tax-
able income of the preceding taxable year. Otherwise, the
statistics do not include amounts taxed but not actually
distributed to stockholders in 1970. Conversely, the statis-
tics do include amounts taxed through stockholders in

previous years but not distributed until 1970.

Dividends received deduction

See "Statutory special deductions." See also, "Dividends
received from domestic corporations."

Dividends received from domestic corporations

Dividends received from domestic corporations repre-
sented most distributions from current as well as accumu-
lated earnings and profits of companies incorporated in
the United States. For the most part, dividends received
from domestic corporations included those recognized in
computing the special deduction from net income for do-
mestic intercorporate dividends received. (See "Statutory
special deductions" in this section) .

Certain domestic dividends, although not deductible,
were nevertheless included in dividends received from do-
mestic corporations. They were dividends received by reg-
ulated investment companies, real estate investment trusts,
and Small Business Corporations electing to, be taxed
through shareholders. Certain other dividends not de-
ductible were treated for the statistics as "other receipts."

For most of the domestic dividends received, the de-
ductible portion was equal to 85 percent (about 62 per-
cent for dividends received on certain public utility stock) .
However, a 100 percent deduction was allowed for divi-
dends received by members of a controlled group from
other members of the same controlled group. This deduc-
tion v;as allowed when the group did not elect to file a
consolidated return and agreed instead to apportion a
single $25,000 surtax exemption among the group mem-
bers. For members of controlled groups electing multiple
surtax exemptions under section 1562 of the Code, the
deductible portion was, in general, equal to 87.5 percent
for 1970. The old rate of 85 percent was to increase to
100 percent by 2.5 percent annual increments over a 6-
year period. This increase corresponded to the gradual
elimination of the multiple surtax exemptions for these
groups. See the Changes in Law section.

Dividend distributions among member corporations
electing to file a consolidated return were eliminated as
part of the consolidated reporting of tax accounts. For
tax purposes, dividends, reported on these returns rep-
resented amounts received from corporations that were out-
side the tax-defined affiliated group.

Dividends received from foreign corporations

These dividends were paid from current as well as ac-
cumulated earnings and profits of companies incorporated
in foreign countries.

Dividends from foreign corporations included:

(1) dividends subject to the 85 percent deduction,
received by U.S. corporations from those foreign corpora-
tions at least 50 percent or more of whose gross income
was effectively connected with business conducted in the
United States,

(2) dividends, subject to the 100 percent deduction,
received by U.S. corporations from wholly-owned foreign
subsidiaries all of whose gross income was effectively con-
nected wiUi the conduct of United States trade or business,
and

Corporation Returns/ 1970 • Explanation of Terms

169

(3) any other foreign dividends including—

(a) minimum distributions of Controlled Foreign
Corporation profits under subpart F of the Internal Reve-
nue Code,

(b) certain gains from the sale, exchange, or re-
demption of Controlled Foreign Corporation stock, and

(c) foreign dividends received by Small Business
Corporations electing to be taxed through shareholders.

Excluded from the dividend statistics was the "gross-
up" of foreign taxes paid or deemed paid from the
earnings and profits from which the dividends of subsidi-
aries incorporated in "developed" countries were distrib-
uted. This was done even though gross-up was considered
by law to be part of the dividends received. Dividends
only constructively received from foreign subsidiaries re-
ported on the tax returns as "includable income of Con-
trolled Foreign Corporations" were also excluded. If these
amounts were actually distributed at a later date, they were
neither retaxed nor reported. For the statistics, both items
were combined and shown under "Constructive taxable
income from related foreign corporations." Table 8, how-
ever, shows them separately.

Foreign dividend statistics presented in this report are
somewhat understated because of variations in taxpayer
reporting. Some corporations reported certain foreign divi-
dends as "includable income from Controlled Foreign
Corporations," since both were reported in the schedule for
dividends received. Where identified, the amounts were
treated as foreign dividends for the statistics.

Estimated tax payments

Estimated tax payments were quarterly installments re-
quired if a corporation's income tax (including tax from
recomputing prior year investment credit) after foreign
tax and investment credits was reasonably expected to ex-
ceed tlie sum of the exemption provided by section 6154
of the Code and any payment credits such as for Federal
excise tax paid on special fuels, nonhighway gasoline and
lubricating oil. The exemption, which was gradually re-
duced from ,1100,000 in 1967 to $40 beginning in 1977,
was $62,200 for taxable years beginning in 1969 and
$43,300 for those beginning in 1970. The last two amounts
were based on the sum of the temporary estimated tax
exemption ($5,500) and the transitional exemption
($56,700 for 1969 and $37,800 for 1970). Estimated tax
was the excess of the expected tax over the exemption.

Because of a change in the 1970 return form, it was
possible to present separate statistics for "gross" estimated
tax payments, quick refunds of estimated tax payments,
credit for overpayment of prior year tax, and "net" pa,y-
ments after refunds. Prior to this, the statistics for esti-
mated tax payments included the credit and (for 1968
and 1969) were "net" after refunds. The 1970 statistics
for "total net estimated tax payments" (which include
the credit and are after the refund) are comparable to
the statistics for "estimated tax payments" in prior years.
However, because corporations with accounting periods
ended July through November 1970 filed using 1969 re-
turn forms, the statistics for estimated tax payments,
credit for overpayment of prior year tax, and refunds of
estimated tax payments, are slightly understated.

Also estimated tax payments shown in this report may be
somewhat less than the legal maximum percentages of tax
due because, inider the provisions of Code section 6655,
certain tolerances were allowed in the relationship of the
installment payments to the tax. Besides the limitations
based on law, payments shown in the statistics may be
slightly understated because of taxpayer reporting varia-
tions and the inability to identify all of the amounts from
the tax returns.

Foreign dividend income resulting
from foreign taxes deemed paid

Foreign dividend income resulting from foreign taxes
deemed paid related to certain foreign taxes on foreign
profits of subsidiary companies incorporated in "devel-
oped countries" (defined in Code section 955). If divi-
dends were distribiued to a domestic corporation (from
these foreign profits), the domestic corporation was re-
quired to increase (or "gross-up") such dividends by a
proportionate amount of the foreign taxes deemed paid
on the foreign profits for which the domestic corporation
claimed a foreign tax credit. See also, "Foreign tax credit."

For all tables except table 8, foreign dividend income
resulting from foreign taxes deemed paid is reflected in
the statistics for "Constructive taxable income from related
foreign corporations." Table 8 shows the amounts sepa-
rately.

Foreign tax credit

Foreign tax credit, based on Code section 901, was the
reduction from the gross amount of income tax liability
(including the surcharge, but excluding tax from recom-
puting prior year investment credit and additional tax for
tax preferences) claimed for income, war profits, excess
profits, and like taxes, paid or accrued, or under certain
conditions, deemed to have been paid under sections 902
and 960, to foreign countries or U.S. possessions. Foreign
corporations engaged in trade or business in the United
States were also allowed the credit for foreign taxes paid
on income effectively connected with the conduct of U.S.
trade or business.

Taxes deemed to have been paid included amounts paid
by a domestic corporation through a foreign corporation
in which the domestic cor|X)ration held at least a 10 percent
voting stock interest and from which the domestic corpora-
tion received dividends during the year, or through a for-
eign subsidiary, 50 percent of whose voting stock interest
was held by the foreign corporation, in which the domestic
corporation held at least a 10 percent voting stock interest.
In the latter situation, the foreign subsidiary had to have
paid dividends to the foreign corporation, which in turn
had to have paid dividends to the domestic corporation dur-
ing the tax year. The amount of foreign tax deemed paid
by the domestic corporation in either case was equal to a
proportion of the taxes paid by the foreign corporation or
its subsidiary based on the ratio of dividends paid out of
accumulated profits by the foreign company to its total
accumulated profits. The foreign tax deemed paid also in-
cluded amounts paid on certain income only constructively
received from foreign sources. See the explanations of "Divi-

170

Corporation Returns/ 1970 • Explanation of Terms

dends received from foreign corporations" and "Includable
income of Controlled Foreign Corporations."

In the case of taxes paid on foreign mineral income, the
foreign tax credit was limited to the extent that (a) the
foreign tax was in excess of the U.S. income tax payable
on such income, and (b) the excess was due to the lower
profits recognized for U.S. tax purposes because of the per-
centage depletion allowance.

The credit was limited by law. Either an "overall" lim-
itation or a "per country" limitation could be used. Under
the "overall" limitation the total credit allowable for all
foreign taxes could not exceed that proportion of the U.S.
tax which the total taxable income from outside the United
States bore to the corporation's total taxable income. In
contrast, under the "per country" limitation the credit
allowable for taxes imposed by any one foreign coimtry
could not exceed that proportion of the United States tax
which taxable income from that country bore to the corpo-
ration's total taxable income. However, Code section 904
provided for the carryback and carryforward of foreign
taxes which were in excess of the limitation. Generally,
such amounts could be carried back first to the 2 preceding
taxable years and then forward to the 5 succeeding years.
But, for the foreign corporations described above, no
amount could be carried to or from a taxable year begin-
ning before January 1, 1967. The amount of excess foreign
taxes carried back for inclusion in the recomputed prior-
year foreign tax credit is not available in Statistics of In-
come. Amounts remaining after can7back were carried
forward and, to the extent they were within the limitation
for 1970 were reflected in the foreign tax credit statistics
for 1970.

As a result of the carryback provisions of the law, the
foreign tax credit statistics for 1969 cannot represent the
final amounts credited against tax. Such an amount would
have to reflect, in addition to the results of subsequent
audit, the carryback of some foreign taxes from 1971 and
1972.

The special capital gains tax imposed on Small Business
Corporations electing to be taxed through shareholders
could not be reduced by foreign tax credit since these com-
panies were not eligible to claim the credit.

Income tax as shown in this report is before foreign tax
credit.

For additional information, see the Supplemental Re-
port, Statistics of Income— 1968 and 1969, Foreign Tax
Credit Claimed on Corporation Income Tax Returns.

Form 1120S

See "Small Business Corporation returns."

Inactive corporation returns

Inactive corporation returns were those showing no item
of income or deduction. Returns could be filed by an inac-
tive corporation in accordance with the regulation that a
corporation in existence during any portion of the taxable
year must file a return. The number of inactive corpora-
tion returns is presented in tables B and 22. Financial data
from the returns of inactive corporations are excluded from
this report.

Includable income of Controlled
Foreign Corporations

Under Code section 951, this income represented con-
structi\e distributions of certain undistributed earnings of
foreign corporations controlled by U.S. corporations. A
corporation was considered controlled if more than 50
percent of its voting stock was controlled by U.S. persons
(including corporations), each of which owned at least
10 percent of such voting stock.

The includable undistributed earnings comprised:

(1) Code subpart F income consisting of—

(a) "foreign base company income," which included
foreign personal holding company income (income derived
from specified types of investments), foreign base company
sales income (generally, income from the sale of property
produced in the United States or a foreign country by one
corporation and sold by a related corporation organized in
another country for use outside that country), and foreign
base company service income;

(b) income attributable to premiums received on
U.S. risks by foreign insurance companies that were Con-
trolled Foreign Corporations.

(2) Any previously excluded subpart F income (sub-
part F income was not taxed if it was invested in qualified
assets in less developed countries until withdrawn or re-
mitted to the U.S. parent).

(3) Any increase in Controlled Foreign Corporation
earnings due to investments in U.S. property.

Income from qualified investments in less developed
countries, or from sales of U.S. exports, was specifically
excluded from foreign base company income.

No constructive distribution of undistributed earnings
was required if a certain minimvun distribution of the
earnings and profits of the Controlled Foreign Corporation
was made. (See "Dividends received from foreign corpora-
tions.")

An analysis of some large corporation returns revealed
instances of amounts reported as includable income of
Controlled Foreign Corporations that were in fact divi-
dends received from foreign corporations (both were re-
ported in the schedule for dividends received). Where
identified, they were transferred to the statistics for foreign
dividends. Because the full extent of such variations in
taxpayer reporting is not known, the amount shown in the
statistics may be somewhat overstated.

Table 8 shows this income separately. In other tables it
is combined with "Foreign dividend income resulting from
foreign taxes deemed paid" under the heading "Construc-
tive taxable income from related foreign corporations."

income subject to normal tax,
surtax, and alternative tax

The 1954 Code provided several lax bases for different
types of corporations. These included the "taxable income"
base defined by Code section 63, used by the majority of
corporations, and to which the regular normal tax and
surtax rates applied; a variation of this base in combination
with long-term capital gain when the lower capital gain
rate was applicable; the special capital gains tax base of
Small Business Corporations electing to be taxed through
their shareholders (see "Small Business Corporation re-

Corporation Returns/ 1970 • Explanation of Terms

171

turns"); the several tax bases applicable to insurance com-
panies; and the amounts taxable to regulated investment
companies and leal estate investment trusts. All of these
tax bases are included under this heading (even though,
strictly speaking, not all of the capital gains tax was based
on the alternative tax computation). However, small
amounts of regulated investment company undistributed
long-term capital gains were excluded.

For most corporations, the income subject to tax con-
sisted of net income minus certain additional deductions
summarized in this report as statutory special deductions,
(described under separate heading).

However, there were certain exceptions where total net
income minus statutory special deductions did not equal
income subject to tax. In some cases, the statutory special
deductions for dividends received and for dividends paid
on certain preferred stock of public utilities exceeded net
income. For these returns, income subject to tax was re-
duced to zero and the excess of the two special deductions
became the statutory loss for the year available for deduc-
tion purposes o\er the prescribed carryback and carryover
period.

Also, the tax base applicable to life insurance compa-
nies, and to regulated in\estment companies, and real
estate investment trusts was not defined as net income less
statutory special deductions.

For life insurance company statistics, net income was
derived from gain or loss from operations (which included
the "company's share" of investment income) to which
statutory special deductions were added back. Income sub-
ject to tax was the smaller of gain from operations and the
"company's share" of investment income minus the deduc-
tions applicable, ])lus, when this investment income was
the smaller, half the difference between income and gain
from operations. To this total was added any amount sub-
tracted from the policyholders' surplus account (which con-
tained income nontaxable in the year earned, but taxable
later on when withdrawn from this reserve accoimt, even if
the company had no current year net income).

In addition, the life insurance company provisions ap-
plied to miuual savings banks with life insurance depart-
ments; the banking and insurance departments were each
separately taxed although data for the two departments
were combined for the statistics. In the case of regulated
investment companies and real estate investment trusts,
any net long-term capital gain (reduced by net short-term
capital loss) which was not distribiued to shareholders was
taxed to the companies, and always at the capital gains
rate, even though the alternative tax was not allowed. The
balance of undistributed income was taxed at the normal
tax and surtax rates. Undistributed net long-term capital
gain taxed at the capital gains rate was not available in the
tax return form itself and no attempt was made to obtain
it from attached schedules for the statistics.

See also, "Income tax."

Income tax

Income tax, as shown in this report, was the gross
amount of income tax liability before deducting the in-
vestment and foreign tax credits. It included the normal
tax and surtax, surcharge, additional tax for tax prefer-

ences, and tax from recomputing prior year investment
credit, each of which is explained under separate headings.
In general, income tax before surcharge, additional tax
for tax preferences, and tax from recomputing prior year
investment credit consisted of:

(1) a normal tax of 22 percent on total taxable in-
come plus a surtax of 26 percent of total taxable income
in excess of an exemption of $25,000 or,

(2) an alternative tax, comprising a capital gains tax
on the excess of net long-term capital gain over net short-
term capital loss, and a normal tax and surtax on the bal-
ance of taxable income.

The alternative tax was used only if it was less then the
normal tax and surtax on total taxable income, liut was not
allowed to regulated investment companies and real estate
investment trusts. The alternative tax on capital gains in-
creased from 25 percent in 1969, to 28 percent in 1970, and
to 30 percent in 1971 and thereafter. Corporations with
accounting periods overlapping either 1969 or 1971 were
required to prorate their capital gains tax at the different
rates. (Refer to the Changes in Law section for a brief
description of the change in the alternative capital gains
rate.)

The Changes in Law section also provides a short dis-
cussion of the gradual elimination beginning in 1970, of
the multiple .$25,000 surtax exemption allowed members
of controlled groups filing a single return.

Income tax also included:

(3) special tax (at the capital gains rates) on certain
long-term capital gains of Small Business Corporations elect-
ing to be taxed through their shareholders, and,

(4) capital gains tax (at the capital gains rates) on net
long-term capital gains applicable to regulated investment
companies and real estate investment trusts.

The income tax shown in this report for returns without
net income was attributable to the small number of returns
showing: (1) income tax under special provisions of the
Internal Revenue Code applicable to insurance businesses,

(2) tax from recomputing prior year investment credit, and

(3) additional tax for tax preferences.

Statistics for income tax do not reflect the Personal Hold-
ing Company tax (see the description in this section) nor do
they reflect any adjustments to the tax liability such as
those residting from (1) recomputation of 1970 taxable in-
come to reflect the carryback of the net operating losses of
certain future years, (2) reduction of income tax by invest-
ment and foreign tax credits recomputed to take account
of the carryback of unused investment credit and foreign
taxes of certain future years, (3) audit examinations and
other enforcement activities, and (4) uncollectible taxes.
The statistics presented therefore differ somewhat from the
actual income tax collections and the final income tax lia-
bility of corporations for tax year 1970.

Income taxed at normal tax and surtax rates

See "Income subject to normal tax, surtax, and alterna-
tive tax."

Industrial divisions and groups

Industrial divisions and groups were used as a basis for
classifying tax return data according to the principal busi-

172

Corporation Returns/ 1970 • Explanation of Terms

ness activity of the corporation. Returns were classified in
that industry which accounted for the largest portion of
total receipts even though the return may have been for a
company engaged in many business activities or may have
been a consolidated return filed for the members of an
affiliated group of corporations.

Year-to-year changes in the classification of specific cor-
porations could have resulted from mergers and other
changes in organization or from filing consolidated returns
as well as from a change in the principal source of total
receipts.

The industry groupings conform with the Enterprise
Standard Industrial Classification issued by the Statistical
Policy Division in the Office of Management and Budget,
Executive Office of the President. The structure of the
classification follows closely along the lines of the Standard
Industrial Classification, which was designed as a means of
classifying separate establishments rather than the compa-
nies of which establishments were part. As in prior years,
some departures from the classification system were made
for Statistics of Income for the finance industries in order
to reflect particular provisions of the Internal Revenue
Code.

Intangible assets

Intangible assets were separately reported on the bal-
ance sheet if they were amortizable. Other intangible as-
sets, not amortizable, were included with "other assets."
Intangible assets could be amortized for income tax pur-
poses only if they had a definite life and value. Since defi-
nition, valuation, and life of intangible assets subject to
amortization varied from business to business, no defin-
itive description of this item can be given. Accumulated
amortization represented the cumulative adjustment to
intangible assets shown on the corporation's books of ac-
count.

Interest on State and local obligations

Interest on State and local obligations was exempt from
the income tax. Such obligations were issued by States,
municipalities and other local governments, the District
of Columbia, and U.S. possessions. Amoimts shown are
less amortizable bond premium.

On most corporation returns, wholly tax-exempt inter-
est was reported in schedule M— 1, Reconciliation of in-
come per books with income per return, rather than in
the tax return income statement. In this report it is
shown as part of the income statement and is included in
total receipts.

Interest on United States obligations

Interest on U.S. obligations consisted of taxable interest
received from obligations issued by the United States, its
agencies, or its instrumentalities.

Interest paid

Interest paid in connection with business indebtedness
was deductible as an ordinary and necessary business ex-
pense. Included in the statistics was interest paid on de-

posits and withdrawable shares by banking and savings
institutions. For installment purchases, interest paid in-
cluded amounts stated in the contract and certain un-
stated amounts of interest, as provided in Code section
483.

Intragroup dividends qualifying for
100 percent deduction

See "Dividends received from domestic corporations"
and "Dividends received from foreign corporations."

Intragroup dividends subject to transitional
87.5 percent deduction

See "Dividends received from domestic corporations."

Inventories

Inventories, as shown in the corporation return balance
sheet, included such items as raw materials, finished and
partially finished goods, merchandise on hand or in transit,
and growing crops reported as assets by agricultural con-
cerns. Amounts reported on nonconsolidated returns by
investment and holding companies (other than operating
holding companies,) security and commodity brokers,
dealers and exchanges, and real estate developers and op-
erative builders, were excluded (and included in "other
investments").

Investment credit

Investment credit, before its termination in 1969, was
the reduction, after limitations, of income tax (including
the surcharge, but excluding tax from recomputing prior
year investment credit and additional tax for tax prefer-
ences) allowed corporations based on their investments
in certain depreciable property with a useful life of 4
years or more. If property was disposed of prior to the
life used when computing the credit, the credit taken had
to be paid back as an additional tax for the year in which
the disposition occurred. (See "Tax from recomputing
prior year investment credit.")

In general, the investment credit before limitations was
equal to 7 percent of "investment cjualified for credit," an
amount derived from the cost of property and designed
to give weight to investments in longer-lived assets. (See
"Investment qualified for credit.") The credit claimed
could equal the income tax available for investment
credit— income tax (including surcharge but excluding tax
from recomputing prior year investment credit) less for-
eign tax credit— unless the tax available for the credit
was in excess of $25,000. Then, the investment credit was
limited to ,$25,000 plus 50 percent of the excess over
$25,000.

Generally, the investment credit that could not be
claimed became the imuseil investment credit for the cur-
rent taxable year and could be used to reduce the income
tax liability in other years. See "Unused investment credit."

Certain limitations were applicable to affiliated corpora-
tions, cooperatives, certain banking and savings institutions,
and investment companies, as well as to investments in
public utility property. (The definition of affiliated corpo-

Corporation Returns/ 1970 • Explanation of Terms

173

rations was broadened to include all "controlled groups"
beginning with taxable years ended December 1970.)

The special capital gains tax imposed on Small Business
Corporations electing to be taxed through shareholders
could not be reduced by investment credit since these com-
panies were not eligible to claim the credit (their invest-
ment was allocated among the shareholders who then
claimed the credit).

Pioperty purchased and eligible for the credit was: (1)
tangible personal |)roperty: (2) real property (except build-
ings and their structural components), if the real property
was used as an integral part of manufacturing or produc-
tion, or was used in furnishing transportation, communica-
tions, electrical energy, gas, water, or sewage disposal serv-
ices, or constituted a research or storage facility used in
connection with any of these activities; and (3) elevators
and escalators. However, property with a useful life of less
than 4 years was not eligible for the investment credit, and
used property was further limited in that it could not ex-
ceed .$.'30,000. Also ineligible for investment credit was (1)
property used for lodging, (2) property used by certain tax-
exempt corporations, (3) property leased to or owned by
government units, (4) property consisting of livestock, and
(5) property (except certain transportation equipment) used
predominantly outside the United States.

In\'estment credit was terminated for ]oroperty acquired
or whose construction, reconstruction, or erection began
after April 18, 1969. An exception to this was "pretermina-
tion" property which continued to be eligible for the credit.
"Pre-termination" property was defined as:

1. Property which was constructed, reconstructed,
erected, or acquired under a binding contract which was
entered into prior to the repeal date;

2. Equipped buildings including the machinery and
equipment necessary to their planned use, which were con-
structed or acquired imder an essentially unmodified plan
in existence on the repeal date, if more than 50 percent of
their aggregate adjusted cost basis was attributable to work
or acquisition completed prior to that date;

3. Plant facilities, which (a) did not include build-
ings, or of which buildings constituted an insignificant
porton, (b) were self contained, single-operating units or
processing operations located on single sites and recognized
as single projects, and (c) were ,50 percent or more com-
pleted prior to the repeal date;

4. Any piece of machinery or equipment, if more than
50 percent of the cost of parts and components were held
by the taxpayer on the repeal date, or were acquired under
a binding contract which was in effect on that date;

5. Certain lease-back transactions and lease and con-
tract obligations.

Investment credit carryover

Investment credit carryover represented that part of the
tentative or earned credit brought forward from previous
years (1) because it exceeded the limitations based on the
amount of income tax, or (2) because there was no income
tax against which it could be applied. The Tax Reform
Act of 1969 limited the amount of unused credit that could
be carried over to 1970 and subsequent years. Generally,
the limitation restricted the unused amoimt which could
be Carried back or carried over to any taxable year begin-

ning after December 31, 1968 (and ending after April 18,
1969) to 20 percent of the aggregate amount of unused
credit otherwise available.

Unused credit could be carried back and applied against
income tax of the 3 preceding taxable years (but only to
taxable years ended after December 31, 1961, though not
dining the suspension period from October 10, 1966
through March 9, 1967) and any unused balance could then
be carried forward and applied against income tax in each
of the 7 succeeding years. To mitigate the effect of limiting
the amount of unused credit which coidd be taken as a
credit to 20 percent, corporations were granted an addi-
tional 3-year carryover period to use up any amount re-
maining solely because of this limitation.

The amounts shown in the statistics are as reported by
the corporation and are, in general, after the limitation.

Investment qualified for credit

The amoiuu shown approximates the base upon which
the tentative investment credit was computed. By law,
(jualilicd investment was a prescribed proportion of the
cost of property having a useful life of 4 years or more
and otherwise eligible for the investment credit. Purchases
of new property and, to a limited extent, pinchases of used
]jropcrty were taken into account, however, the total in-
vestment in used property could not exceed $50,000 for a
taxable year. For corporations in general, total investment
qualified for credit equaled the sum of the full amount
invested in property with a useful life of at least 8 years,
two-thirds of the amount invested in property with a useful
life of at least 6 years but less than 8 years, and one-third
of the amount invested in property with a useful life of at
least 4 years but less than 6 years.

For public utility property, qualified investment was
equal to three-sevenths of the sum deteimined above. How-
ever, in completing Form 3468, Computation of Invest-
ment Credit, corporations with investment in public utility
property were asked to report the full amount of qualified
investment, but to use a reduced percentage in computing
the tentative investment credit. (See "Tentative investment
credit.") Therefore, qualified investment as defined in the
law is somewhat overstated in the statistics. This should be
taken into tonsideiation in relating cjualified investment to
tentative investment credit. Other limitations applied to
certain banking and savings institutions, investment com-
panies, and cooperatives.

For 1970, investment qualified for credit includes small
amoimts that actually were not eligible for the credit.
These amounts were attribiuable to certain property ac-
quired during the temporary suspension of the credit
(October 10, "l966 through March 9, 1967) (see "Cost of
property used for investment credit"). Such suspension
period property had to be included in the computation of
the 1970 investment credit if the property was not placed
in service until that year. The investment qualified for
credit based on the life-year proportions previously de-
scribed first had to be reduced by investment, based on the
same life-year proportions, disqualified by reason of the
suspension period. The net amount (the actual credit base)
was not tabidated.

The statistics for Investment qualified for credit also
reflect the termination of the credit for property (except

174

Corporation Returns/ 1970 • Explanation of Terms

for so-called pre-tenninaiion property) acquired after April
18, 1969. For more detail on the termination see the dis-
cussion under "Investment credit" in this section.

Investments in Government obligations

This balance sheet asset item comprised bonds or other
obligations of a State, or U.S. possession, including obli-
gations of political subdivisions and of the District of Co-
lumbia. U.S. obligations included those of instrumental-
ities of the Federal Government. In those instances where
a cfjrporation reported only one total for investments in
Government obligations and did not indicate whether the
obligations represented those of the United States or of
State and local Governments, the total was treated as in-
vestments in U.S. obligations.

Land

Land was reported as a separate capital asset on the bal-
ance sheet. Although not ordinarily subject to depreciation,
land certified as an emergency facility tor the national de-
fense was amortizable. If such land was still being amor-
tized in 1969 on the books of account, the corporation
could report in the balance sheet only the net land value,
after reduction by this amortization.

Loans from stockholders

Loans from stockholders were regarded as long-term in
duration and may have included loans from individuals
and corporations as well as from other stockholders.

Loans to stockholders

Loans to stockholders were regarded as long-term in
duration and included loans to individuals and corpora-
tions as well as to other stockholders.

Long-term capital gains from certain binding contracts,
distributions, and installment sales

These gains were received under certain binding con-
tracts and installment sales made before October 10, 1969,
and distributions made before October 10, 1970, as a re-
sult of complete liquidation plans adopted before October
10, 1969. If the alternative tax method was used these
gains were taxed at a 25 percent rate rather than the
newer 28 percent and 30 percent rates (see the discus-
sion of the increase in the alternative capital gains tax
rate in the Changes in Law section) .

The amount for this item presented in table 14 for re-
turns showing the alternative method of tax computa-
tion is the gross amount reported on the return form prior
to its use in the computation of alternative tax. It differs
from the amount taxed at the 25 percent alternative rate
shown in table 14. These latter gains have been reduced,
by capital losses and were actually used in the computa-
tion of alternative tax.

The statistics for this item may be slightly imderstated
since the amount was not required to be reported sepa-
rately on returns of corporations not having any income
subject to tax.

See the explanations for net long-term capital gain
taxed at alternative rates, and income tax in this section.

Major industry

See "Industrial divisions and groups."

Members of controlled groups

Members of controlled groups were those corporations
which were related to one another generally through 80
percent or more common stock ownership and which filed
separate tax returns under the provisions of Code section
1561—1563. These provisions also effectively covered the
filing prerequisites for most consolidated returns since the
stock ownership requirement used to define an affiliated
group eligible to file a consolidated return was similar to
the controlled group ownership requirements. (See "Con-
solidated returns.")

The controlled group provisions applied when a com-
mon parent corporation had 80 percent or more control
of one or more chains of subsidiaries (parent-subsidiary
group) , and beginning with taxable years ending after
December 30, 1970, when five or fewer persons (individ-
uals, estates, or trusts) had 80 percent or more control
of two or more corporations (brother-sister group). In
addition, each owner was required to own "identically"
more than 50 percent of each corporation (see the dis-
cussion under "Controlled Groups" in the Changes in
Law section) . Previously, the definition of a brother-sister
controlled group was confined to 80 percent or more
ownership of two or more corporations by a single in-
dividual, estate, or trust. Combination groups were pos-
sible when a person (s) controlled two or more corpora-
tions, one of which was the parent of one or more sub-
sidiary corporations. Also, two or more related life in-
surance companies were required to be treated as a con-
trolled group separate from any other corporation to which
they may have been related.

In all cases control was based, in general, on the total
combined voting power or total value of all classes of out-
standing shares. Certain stock was disregarded altogether
and special constructive stock ownership rules applied de-
pending on the type of controlled group involved. Cer-
tain corporations were not considered as members of "con-
trolled groups." Included in this category were franchised
corporations, tax-exempt organizations, foreign corpora-
tions with income not effectively connected with a U.S.
trade or business, and corporations which were mem-
bers of the controlled group for less than one-half the
days in their taxable year that preceded December 31.

Code section 1561 limited the $25,000 surtax exemption
to one per group. Under Code section 1562 (repealed with
respect to taxable years beginning after December 31, 1974,
by the Tax Reform Act of 1969), members of a group
could elect to claim separate exemptions on their income
tax returns; however, each member had to pay an addi-
tional tax equal to 6 percent of its surtax exemption. See
"Additional tax under controlled group provisions." See
also, the discussion of the repeal under "Surtax Exemp-
tions" in the "Controlled Group" segment of the Changes
in Law section.

Members of groups allocating one surtax
exemption under section 1561

See "Members of controlled groups."

Corporation Returns/ 1970 • Explanation of Terms

175

Members of groups electing to use multiple
surtax exemptions under sections 1562 and 1564

See the discussion under "Surtax Exemption for Con-
trolled Groups" in the Changes in Law section.

Minor industry

See "Industrial divisions and groups."

Mortgage and real estate loans

Mortgage and real estate loans were, in general, the
total amount which a corporation loaned on a long-term
basis, accepting mortgages, deeds of trust, land contracts,
or other liens on real estate as security. This was the larg-
est asset item reported for mutual savings banks and sav-
ings and loan associations. Because the return form did
not provide a separate place for reporting any reserve for
uncollectible mortgage and real estate loan accounts, such
reserves were often included in the allowance for bad
debts, shown in this report as an adjustment to notes and
accounts receivable. If a separate reserve was indicated in
supporting schedules, it was therefore added to the allow-
ance for bad debts.

Mortgages, notes, and bonds payable

Mortgages, notes, and bonds payable were separated on
the balance sheet according to the length of time from
maturity of the obligations. Length of time from maturity
was based on date of balance sheet rather than date of
issue. Accordingly, long-term obligations maturing within
the coming year were reportable together with short-term
obligations, as having maturity of less than 1 year. De-
posits and withdrawable shares may have been reported in
mortgages, notes, and bonds payable by banks and savings
institutions. When identified, such amounts were trans-
ferred to "other current liabilities."

Net capita! gains

Net capital gains represented the excess of gains over
losses, principally from the sales or exchanges of capital
assets. Gains and losses were short-term (if the asset was
held for 6 months or less) or long-term (if the asset was
held for more than 6 months). For tax purposes, corpora-
tions were required to reduce net short-term gains by any
net long-term losses, and net long-term gains by any net
short-term losses. The resulting net gains are shown in the
statistics.

A net short-term gain was taxed as ordinary income. But
a net long-term gain was taxed at a maximum tax rate of
only 25 percent for 1969, and (except for certain transac-
tions occurring before October 10, 1969), 28 percent for
1970, and 30 percent for 1971. Corporations with account-
ing periods overlapping 1969, 1970, and 1971, were required
to prorate their tax for the different rates. See the Changes
in Law section.

Net losses could be offset against net gains but not
against any other type of income. Excess net losses could
be carried forward as short-term losses to be applied against
the net capital gain of the 5 succeeding years. If the unused
capital loss carryover was not eliminated within this span of
years, it could not be taken.

Code section 1221 defined the "capital assets" (or trans-
actions) to which this special treatment applied as all prop-
erty held by the corporation except:

(1) stock in trade, or property of a kind includable in
inventories,

(2) property held for sale to customers in the ordinary
course of business,

(3) notes and accounts receivable acquired in the or-
dinary course of business,

(4) certain short-term Government obligations sold at
a discount,

(5) depreciable property used in the trade or busi-
ness,

(6) real property used in the trade or business,

(7) certain copyrights, literary and musical composi-
tions or similar property,

(8) certain gains on the sale or exchange of patents,
inventions or designs, secret formulas or processes, or simi-
lar property rights when sold by a domestic corporation if
made to one of its more than 50 percent owned Controlled
Foreign Corporations, and

(9) certain sales, exchanges, or redemptions of Con-
trolled Foreign Corporation stock. (See "Dividends received
from foreign corporations.")

But net gains from dispositions of some of the property
types specifically excluded from the definition of capital
assets under section 1221, could receive capital gains treat-
ment under special conditions set forth in Code section
1231. Gains and losses from these transactions had to be
aggregated first. If the overall result was a net gain, it
was included in the computation of net long-term capital
gain. But if the overall result was a net loss, it was in-
cluded in the computation of net gain or loss from sales
of property other than capital assets. Thus, a net gain
under section 1231 could receive the more beneficial treat-
ment of a long-term capital gain taxable at the alternative
rates, while a net loss under section 1231 received the more
beneficial treatment as an ordinary loss fully deductible
against all types of income and not just against capital
gain income.

The types of property (or transactions) to which section
1231 applied were:

(1) real and depreciable property used in the trade
or business, held for more than 6 months, and not in-
cludable in inventory or not held for sale in the ordinary
course of business;

(2) timber cut by the taxpayer during the year if
owned, or held under contract to cut, for more than 6
months before the beginning of the taxable year, and if
an election was made under section 631 to treat the cut-
ting as a sale or exchange of property used in trade or
business;

(3) domestic iron ore, timber, or coal, held for more
than 6 months, if disposed of under a royalty contract
whereby the owner retained all economic interest in the
property, so that under section 631, the net gain or loss
on the royalty income was treated as a net gain or loss
on a sale or exchange of property used in trade or business;

(4) unharvested crops disposed of with the land and
used in the business of farming if the land was held for
more than 6 months; and

(5) livestock, except poultry, held for drafting, breed-

176

Corporation Returns/1970 • Explanation of Terms

ing, dairying, or sporting purposes, and, except for horses
and cattle held for 12 months or more. The holding period
for cattle and horses acquired after December 31, 1969,
was 24 months or more.

The amount of gain eligible for capital gains treatment
under section 1231 in the case of dispositions of deprecia-
ble property was limited. Code section 1245 provided that
eligible gain for most depreciable property other than
certain realty be based on the amount of depreciation al-
lowed prior to January 1, 1962. Code section 1250 provided
that eligible gain for certain depreciable realty be based
on the amount of depreciation allowed prior to January
I, 1963, as well as on the method used to compute depre-
ciation after this date and the length of time the property
was held from the time it was acquired until the time it
was disposed of. Neither of these provisions had any effect
on the treatment under section 1231 of losses resulting
from disposition of such depreciable property. For a de-
scription of the depreciable property to which sections 1245
and 1250 applied, see the explanation of "Net gain or
loss, noncapital assets."

Net gain or loss under section 1231 was also defined
(using a special computation) to include gains and losses
from involuntary conversions not only of the property
type or transactions otherwise covered by section 1231, but
also of the capital assets defined in section 1221, if they
were held for more than 6 months. If losses resulting from
involuntary conversions by theft, or from fire, storm, ship-
wreck or other casualty were uninsured, they were con-
solidated with gains and losses from involuntary conver-
sions of insured property. If the result was a net loss it was
treated as a fully deductible loss (without regard to sec-
tion 1231) and included in the statistics for "other deduc-
tions." If, on the other hand, the result was a net gain,
then it was consolidated with other gains and losses under
section 1231. See the Changes in Law section for a brief
discussion of the treatment of uninsured losses in 1969 and
prior years.

Also, net gains (though not losses) from transactions of
bonds and other corporate and governmental evidences of
indebtedness held by financial institutions were treated
as capital gains under prior law. Code section 582 was
amended for accounting periods beginning after July 11,
1969, so that these transactions were to be considered sales
or exchanges of noncapital assets. See the discussion under
"Net Gains on Sales of Bonds by Financial Institutions"
in the Changes in Law section.

Finally, with respect to the statistics shown for net
capital gains, if the corporation made no distinction in its
income statement between gain or loss from sale or ex-
change of capital assets and gain or loss from sale or
exchange of other property, and no Schedide D was filed in
support of these transactions, the entire amount was treated
as a net gain or loss from noncapital assets.

Net gain or loss, noncapital assets

Net gain or loss, noncapital assets was the net gain or
loss from sale or exchange of: (1) certain depreciable
and real property used in trade or business; (2) accounts
and notes receivable acquired in the ordinary course of
business for services rendered or from sale of property in-

cludable in inventory or ordinarily held for sale; (3)
Government obligations issued on or after March 1, 1941,
on a discount basis and payable without interest at a
fixed maturity date not exceeding 1 year from date of
issue; (4) certain copyrights, literary, musical, or artistic
compositions or similar properties; (5) securities by deal-
ers; and (6) certain patents, inventions or designs, secret
formulas or processes, and similar property rights by a do-
mestic corporation and its more than 50 percent owned
Controlled Foreign Corporation.

As explained under the definition of "Net capital gains"
(see also "Casualty or Theft Gains and Losses" in the
Changes in Law section) , a net gain from dispositions of
(or certain transactions involving) specified types of busi-
ness assets that were considered noncapital assets based
on Code section 1221, could receive capital gains treatment
under section 1231. Gains and losses from these disposi-
tions or transactions first had to be aggregated. If the
overall result was a net gain, it was included in the com-
putation of net long-term capital gain. But if the overall
result was a net loss, it was included in the computation
of (and reflected in the statistics for) net gain or loss, non-
capital assets.

For accounting periods beginning after July 11, 1969,
net gains of financial institutions from transactions of
bonds and other corporate and governmental evidences of
indebtedness were no longer considered as capital gains
but were instead, treated as gains of non-capital assets.
Losss from these transactions continued to be noncapital
losses. See the Changes in Law section.

The amount of gains (though not losses) on disposi-
tions of most depreciable property includable in the com-
putation of net gain or loss under section 1231, was re-
duced as a result of sections 1245 and 1250. To the extent
the amount eligible for capital gains treatment was thereby
reduced, the amount included in the statistics for net
gain or loss, noncapital assets was increased.

The depreciable property to which section 1245 applied
was (1) personal property other than livestock, whether
tangible (such as machinery and equipment) , or intangi-
ble (such as patents or copyrights) ; and (2) other tangi-
ble property including certain realty other than buildings
and their structural components, if it was an integral part
of certain specified business activities, or which consti-
tuted research or storage facilities used in connection with
such activities. The business activities qualifying were
manufactiuing, production, or extraction, or the providing
of transportation, communications, electrical energy, gas,
water, or sewage disposal services.

The depreciable property to which section 1250 applied
was real property not already covered by section 1245. In
general, this property consisted of buildings or their struc-
tural components in the case of tangible property, or
represented leaseholds of land, in the case of intangible
property.

The amount of gain on dispositions of depreciable prop-
erty under sections 1245 and 1250, treated as ordinary
income and included in the statistics for net gain or loss,
noncapital assets, generally depended upon the amount of
depreciation claimed on the asset after a certain date,
prior to its disposition, although odier factors were also
considered in the case of section 1250 dispositions.

Corporation Returns/ 1970 • Explanation of Terms

177

Under section 1245, the amount of gain treated as ordi-
nary income was based on the depreciation (or amortiza-
tion in the case of emergency facilities) allowed or allow-
able after December 31, 1961. This "depreciation recap-
ture" applied to dispositions of property made during
taxable years beginning after December 31, 1962.

Under section 1250, the amount of gain treated as ordi-
nary gain was based, in general, on the depreciation al-
lowed or allowable after December 31, 1963. But this "de-
preciation recapture" was further qualified so that if the
property was held for more than 1 year before it was dis-
posed of, ordinary gain was reduced to the difference be-
tween the depreciation computed under some accelerated
method, and the depreciation computed assuming the
straight line method. If the property was held for more
than 20 months, the "recapture" was further reduced to a
proportion of this difference until, when the property was
held for 10 years, the "recapture" as ordinary gain was
not applicable at all.

Finally, with respect to the statistics for net gain or
loss, noncapital assets, two assumptions were made. The
first assumption had to do with sales of stock by stock
and commodity brokers, dealers, and exchanges, or sales
of real estate by real estate subdividers, developers, and
operative builders. If these transactions were reflected in
business receipts and cost of goods sold in the tax return,
instead of in net gain or loss, noncapital assets, the re-
sulting profit or loss on the transactions, representing
the difference between the receipts and the cost of sales,
was transferred to the statistics for net gain or loss, non-
capital assets, but only if the cost of sales was more than
50 percent of the receipts. (See "Business receipts.") The
statistics for business receipts and cost of sales were then
adjusted accordingly. The second assumption had to do
with returns where no distinction was made or could be
made between sales or exchanges of capital assets and
sales or exchanges of other property. In such cases the re-
ported amount was included in the statistics for net gain
or loss, noncapital assets.

Net income after tax

This amount was derived by subtracting income tax
(including surcharge, tax from recomputing prior year
investment credit, and additional tax for tax preferences)
after investment credit from net income. It does not take
into account (1) the additional credit for foreign taxes
paid or accrued, or (2) the income tax liability of share-
holders of Small Business Corporations electing to have
their profits taxed at the shareholder level at the individ-
ual income tax rates.

Net income or deficit

Net income or deficit was the difference between gross
taxable receipts and the ordinary and necessary business
deductions, as defined by the Internal Revenue Code. Net
income reflects not only actual receipts by a corporation,
but also certain income from related foreign corporations
only constructively received. For additional information
about foreign income, see "Includable income of Con-
trolled Foreign Corporations" and "Foreign dividend in-
come resulting from foreign taxes deemed paid."

Net income is generally larger than income subject to
tax because the net income of Small Business Corpora-
tions electing to be taxed through shareholders is, with
the exception of certain long-term capital gains, excluded
from income subject to tax. Net income is also larger be-
cause certain statutory special deductions from net in-
come were allowed most corporations in computing their
income subject to tax.

For mutual insurance companies other than life or ma-
rine, and other than certain fire or flood insurance com-
panies, the net income used for Statistics of Income was
the sum of the net investment income or loss, the statu-
tory underwriting income or loss, the subtractions from
the Protection Against Loss (PAL) account and the stat-
utory special deductions allowed corporations generally.
Net income, therefore, reflects not only the ordinary
business deductions but the statutory deductions from un-
denvriting income allowed only to these mutual insurance
companies. It also reflects the additions (if any) to taxable
income of amounts previously deferred from taxation in
the PAL account. Statutory deductions from underwriting
income and subtractions from the PAL account are de-
scribed in the return form and instructions at the end of
the report, and in Code sections 823 and 824.

Net income for some small mutual insurance compa-
nies reporting under Code section 821 (c) was net invest-
ment income only. The provisions of the section were ap-
plicable only to companies with income from investments
(other than capital gains) and premiums of less than
$500,000, and with no reserve in the PAL account. The
provisions were elective. Electing companies were not re-
quired to report underwriting income.

For life insurance companies, net income or deficit com-
prised gross taxable receipts reduced by the ordinary and
necessary business deductions and reduced by additions
to required reserves and certain other statutory deductions
pertinent only to these companies. To arrive at net in-
come or deficit for these companies the gain or loss from
operations (which included both underwriting and invest-
ment income) was adjusted by adding back the statutory
special deductions for intercorporate dividends received
and for operations losses.

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

See "Net capital gains."

Net long-term capital gain taxed
at alternative rates

This was the part of the tax base (income subject to
tax) allowed under section 1201 if the use of the alterna-
tive rate resulted in a lower tax liability than did the
normal tax and surtax rates on the entire tax base.

Income subject to tax for most returns with alterna-
tive tax was the equivalent of that shown for returns with
normal tax and surtax computation. That is, it included
amounts for capital gain. However, the net gain was desig-
nated separately as well, for the special treatment under the
alternative rates.

However, in cases where net long-term capital gain was
larger than income subject to normal tax and surtax, and

178

Corporation Returns/ 1970 • Explanation of Terms

the use of the alternative tax computation was beneficial
to the taxpayer, giving a lower tax liability, then net
capital gain alone rather than the combination of net
capital gain and income subject to normal tax and surtax
became the tax base (income subject to tax) .

The alternative rate for 1969 was 25 percent, and ex-
cept for certain transactions occurring before October 10,
1969, was 28 percent for 1970 and 30 percent for 1971 and
thereafter. See the discussion of the increase in the alter-
native capital gains tax rate in the Changes in Law in
section 1.

See also, the explanation for long-term capital gains
from certain binding contracts, distributions, and install-
ment sales.

Net operating loss carryover

See "Statutory special deductions."

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

See "Net capital gains."

Net worth

Net worth represented the stockholders' equity in the
assets of the corporation in contrast to the claims of cred-
itors. In the statistics it comprises the net sum of the items:

(1) Capital stock,

(2) Paid-in or capital surplus,

(3) Retained earnings, appropriated,

(4) Retained earnings, unappropriated,

(5) less: Cost of treasury stock.

Each of these items is explained under its own heading in
this section.

Noncalendar year returns

Returns filed for a twelve-month accounting period
ended during July through November 1970 or during
January through June 1971 were included in this classifi-
cation.

Normal tax and surtax (including alternative tax)

See "Income tax" in this section.

Notes and accounts receivable

Notes and accounts receivable were, in general, the
gross amounts of current trade items, that is, amounts re-
ceivable arising from sales or services to customers on
credit during the ordinary course of trade or business
which would normally be converted to cash within one
year. Nontrade receivables were generally included in
"other current assets."

Loans and mortgages may have been reported in notes
and accounts receivable by savings and loan associations.
When identified, such mortgage loans were transferred to
"other investments."

The allowance for bad debts, shown as an adjustment
to notes and accounts receivable, may include the reserves
for the separate account, mortgage and real estate loans.

As a result, it was possible for the reserve to exceed the
amount of notes and accounts receivable.

Number of returns

Returns of inactive corporations were excluded except
in tables B and 22 where inactive corporation returns are
included in the total number and are also shown sepa-
rately. (See "Inactive corporation returns.") The number
of Form 1120S returns filed by Small Business Corpora-
tions for which an election was made to be taxed through
shareholders is included in each total and is also shown
separately in some of the tables.

Other assets

Other assets comprised, in general, noncurrent assets
which were not allocable to a specific account on the re-
turn form balance sheet, and certain accounts for which
no distinction could be made between current and non-
current status.

Includable were such items as deferred charges reported
as noncurrent by the corporation, interest discounts, guar-
anty deposits, and intangible assets not subject to amorti-
zation. Other assets of banks included property held in
trust if included in the banks' assets, while other assets of
life insurance companies included market value of real es-
tate, and that portion of stock and bond holdings in ex-
cess of book value.

Other current assets

Assets not allocable to a specific current account in the
return form balance sheet, and assets specifically reported
as short-term by the corporation, as well as marketable se-
curities other than Government obligations comprised
this classification.

Included were prepaid expenses, nontrade receivables,
coupons and dividends receivable, claims and judgments,
and similar items. For construction corporations, amounts
reported as a current item for contract work in progress
in excess of billings were also included.

Also included in other current assets were amounts re-
ported as inventories on nonconsolidated returns of in-
vestment and holding companies (other than operating
holding companies); security and commodity brokers,
dealers, and exchanges; and real estate subdividers, devel-
opers, and operative builders.

Other current liabilities

Other current liabilities included for the most part cer-
tain amounts due and payable within the coming year.
The account comprised accrued expenses, as well as cur-
rent payables not arising from the purchase of goods and
services and not evidenced by bonds, notes, or mortgages.
Examples of other current liabilities were taxes accrued
or payable, accrued employee accounts such as for pay-
rolls and contributions to benefit plans, dividends paya-
ble, overdrafts, accrued interest or rent, and deposits and
withdrawable shares of banking and savings institutions.

For construction corporations, amounts of advances or
deposits on uncompleted contracts or jobs in progress
were included in this item if reported as current.

Corporation Returns/ 1970 • Explanation of Terms

179

Other deductions

Other deductions comprised (1) business expenses
which were not allocable to a specific deduction item on
the return form, and (2) certain amounts which were
given special treatment in the course of statistical process-
ing- , . .

The first category included such items as admmistra-

tive, general, and selling expenses; bonuses and commis-
sions: deli\ery, freight, and shipping expenses; sales dis-
counts; travel and entertainment expenses; and similar
items.

The second category included salaries and wages not re-
ported as a cost of sales and operations and not reported
as a part of another deduction item; unrealized profit on
current-year installment sales; reported amounts of nega-
tive income; and, as described in the Changes in Law
section, certain losses by fire, storm, shipwreck or other
casualty, or from theft. Also included were itemized busi-
ness deductions and other deductions unique to life and
most mutual insurance companies. The latter included the
"small business deduction" used by life insurance company
controlled group members. The use of the "small business
deduction" was gradually curtailed beginning with 1970,
so that by 1975, only one deduction per group was to be
allowed. See the Changes in Law section.

Other employee benefit plans

Contributions made by employers to such plans as death
plans, health or accident and sickness plans, and other
welfare plans, were deductible under Code section 162.
The statistics for this item include amounts identified in
the cost of sales or operations schedules.

Excluded were deductions claimed for employer contri-
butions to pension plans and certain other deferred com-
pensation plans within the purview of Code section 404.
(See "Pension, profit-sharing, stock bonus, annuity plans.")

Other interest

Otlier interest consisted of amounts received on loans,
notes, mortgages, bonds, bank deposits, and corporate
bonds less amortizable bond premium. For installment
sales, interest received included amounts stated in the
contract and certain unstated amounts of interest, as pro-
vided in Code section 483.

Other investments

This category generally included long-term non-Govern-
ment investments and certain investments for which no
distinction could be made as to their current or long-term
nature. Xon-Government investments generally not held
for conversion to another form within the coming year
included stocks, bonds, loans on notes or bonds, loans to
subsidiaries, and other types of financial securities.

Real estate not reported as a capital asset could also be
included. In certain instances, land and buildings owned
by real estate operators (except lessors of real property
other than buildings) , and real holdings of insurance car-
riers, other than their home office and branch office build-
ings and equipment, were reported as "other invest-
ments."

Other liabilities

Other liabilities were obligations which were not al-
locable to a specific account on the return form balance
sheet and were either noncurrent accounts, in general not
due within one year, or accounts which could not be iden-
tified as either current or long-term.

Examples of "other liabilities" were deferred or un-
earned income not reported as part of a current account,
provisions for future taxes based on the effects of either
accelerated depreciation or possible income tax adjust-
ments such as for the investment credit, and principal
amounts of employee and similar funds.

Other receipts

Other receipts included amounts not elsewhere reported
on the return, such as: profits from sales of commodities
other than the principal commodity in which the cor-
poration dealt; income from minor operations; cash dis-
counts; income from claims, license rights, judgments, and
joint ventures; net amount earned under operating agree-
ments; profit from commissaries; profit on prior-years' col-
lections (installment basis) ; profit on purchase of corpora-
tion's own bonds: recoveries of losses and bad debts
previously claimed for tax purposes; refunds for cancella-
tion of contracts: and income from sales of scrap, salvage,
or waste.

Overpayments claimed as a credit

This was the amount of overpayment the corporation
specifically requested to be credited to 1970 estimated tax,
in lieu of requesting a refund. The credit was reflected in
the amount shown as estimated tax payments.

Because corporations with accounting periods ended
July through November 1970 filed using 1969 forms which
did not require the separate reporting of this credit, the
statistics are slightly understated.

Paid-in or capital surplus

This comprised additions to the corporation's capital
from sources other than earnings. The amount shown is
after deducting any negative amounts.

Includable were amounts of surplus occasioned by do-
nation, appreciation of assets, receipts from sale of capital
stock in excess of stated value, stock redemptions or con-
versions, and similar transactions.

Part-year returns

Part-year returns were those filed for accounting pe-
riods of less than 12 months which ended in the period
July 1970 through June 1971. Such returns were filed as a
result of business liquidations, reorganizations, mergers,
and changes to new accounting periods.

Payments with applications for
extension of filing time

Data for this item were derived from the income tax re-
turns rather than from the applications for extension of
time in which to file. Form 7004, or its equivalent. Corpo-
rations which filed the form on time and paid the re-

180

Corporation Returns/ 1970 • Explanation of Terms

quired amount of tax liability (tentatively determined)
were granted an automatic extension of 3 months in which
to file returns. A second extension of 3 months could be
granted under certain conditions.

Requesting the extension of time to file the return did
not postpone the payment of tax. When an extension was
requested, at least half of the unpaid balance of the tax
liability tentatively determined (taking into account any
credits against tax, as well as any estimated tax payments)
was due. If the option of paying the tentatively deter-
mined tax liability on an installment basis (with the bal-
ance due on or before 3 months after the regular filing
date) was not used, the entire amount was due with the
application.

The statistics may be slightly understated because of
taxpayer reporting variations and because of the inability
to identify the total amount from the tax returns.

Pension, profit-sharing, stock bonus,
annuity plans

Contributions made by employers to these plans were
deductible under Code section 404. The Code imposed
limitations on the amounts deductible for the taxable
year and provided a carryover feature for certain amounts
paid in excess of the limitation. Deductions were also al-
lowed for employer contributions made to benefit plans
established for certain United States citizens employed by
foreign subsidiaries and branches of domestic corpora-
tions. The statistics for this item include such amounts
identified in the cost of sales or operation schedules. (See
also, "Other employee benefit plans.")

Personal Holding Company tax

In addition to being subject to regular income tax and
additional tax for tax preferences, corporations classified
as Personal Holding Companies were subject to another
tax equal to 70 percent of their "undistributed Personal
Holding Company income."

Briefly, the term Personal Holding Company was ap-
plied to certain closely-held corporations whose income
was from passive sources (generally investments and per-
sonal service contracts) rather than from the actual con-
duct of trade or business. The 70 percent tax was imposed
on the taxable income (especially defined) from passive
sources reduced by amounts distributed to owners.

Since most Personal Holding Companies distributed all
of their Personal Holding Company income, only a small
number were actually subject to the tax. In addition, the
tax is slightly understated because the Personal Holding
Company tax was not always reported separately from the
regular income tax.

The tax appears in the statistics for industries other
than "Holding and other investment companies." This is
because a Personal Holding Company could be a subsidi-
ary included in a consolidated return classified in some
other industry.

Refunds of estimated tax payments

A corporation which had determined that it had over-
paid its estimated tax could have filed for a quick refund

(adjustment) of the overpayment even before it had filed
its return. To have done so, the estimated tax overpay-
ment had to be at least $500 and be at least 10 percent
of the expected "final" income tax liability reported on
the tax return.

The application for refund had to be made within 2V2
months after the close of the taxable year and before the
corporation had filed its income tax return. If the refund

(or credit against any other tax owed, in lieu of a refund)
was subsequently determined to be excessive, an additional
charge was imposed on the excessive amount.

Because corporations with accounting periods ended
July through November filed using the 1969 return forms
which did not require the separate reporting of the re-
fund, the statistics are slightly understated.

Rent paid on business property

These deductions for ordinary and necessary expenses
consisted of rents paid for the use of land or structures;
delay rentals for oil and gas companies; and rents paid for
leased roads, rolling stock, and work equipment for rail-
road companies. Identifiable amounts of taxes and other
expenses paid by lessees in connection with rent paid
were included in their respective deduction headings.

Rents

Rents received for the use or occupancy of property
consisted of the gross amounts. Depreciation, repairs, in-
terest, taxes, and other expenses which were related to
rents were not deducted directly from the rental income,
but were reported among the various business deductions
from total receipts. For manufacturing, public utility, and
service corporations which frequently leased, rather than
sold, their products, the rental income so derived was in-
cluded in business receipts.

Repairs

Repairs reported as an ordinary and necessary business
expense were the costs of maintenance and incidental re-
pairs and could include the cost of labor, supplies, and
other items which did not add to the value or apprecia-
bly prolong the life of the property. Expenditures for
new buildings, machinery or equipment, or for perma-
nent improvements which increased the cost or basis of
the property were not deductible currently and were
charged to capital expenditures, which were generally de-
preciable.

Retained earnings, appropriated

Earnings set aside for specific purposes and not avail-
able for distribution to stockholders were included under
this heading. Included were guaranty funds and reserves
such as those for plant expansion, bond retirements, and
contingencies for extraordinai'y losses. Specifically ex-
cluded were the reserves for bad debts, depreciation, de-
pletion, and amortization, which were shown separately;
and, reserves for taxes, and unrealized profits or unearned
income, which were included in "other liabilities" or
"other current liabilities."

Corporation Returns/ 1970 • Explanation of Terms

181

Retained earnings, unappropriated

Retained earnings, unappropriated consisted of the re-
tained earnings and profits of the corporation less any re-
serves. The statistics shown are net figures after deduction
of any negative amounts.

Returns other than Form 1120S

Returns other than Form 1120S was the term used in
the statistics to distinguish the returns filed for corpora-
tions subject to the regular income tax from those returns
filed for Small Business Corporations electing to be taxed
through shareholders.

Returns with net income

Returns with net income were those showing gross tax-
able receipts exceeding the ordinary and necessary business
deductions allowed by the Code.

Returns without net income

Returns without net income were those for which ordi-
nary and necessary business deductions exceeded gross
taxable receipts. In addition to deficit returns, this classi-
fication also included returns where gross taxable receipts
and business deductions were equal. (See "Net income or
deficit" in this section.)

Royalties

Royalties were payments received, generally on an
agreed percentage basis, for the use of property. Included
were amounts received from such properties as copyrights,
patents, and trademarks; and from natural resources such
as timber, mineral mines, and oil wells. The amount re-
ported was the gross amount. Expenses relating to royal-
ties, depletion or taxes, for example, were not deducted
directly from the income, but were reported among the
various business deductions from total gross income.

Excluded were certain royalties received under a lease
agreement on timber, coal deposits, and domestic iron ore
deposits, which were allowed special tax treatment.
Under elective provisions of Code section 631, the net
gain or loss on such royalties were included in the com-
putation of net gain or loss on sales or exchanges of cer-
tain business property under section 1 23 1. If the overall
result of this computation was a net gain, it was eligible
for treatment as a long-term capital gain, taxable at the
capital gains rates. If the overall result was a net loss, it
was fully deductible in the current year as an ordinary
noncapital loss.

Size of business receipts

Size of business receipts was based on the gross amounts
from sales and operations for industries except those in
the Finance, insurance, and real estate division. For the
finance industries, total receipts, which is the sum of busi-
ness receipts and investment income, was used as the basis
for classification.

Size of total assets

Size of total assets was based on the amount reported
in the end-of-year balance sheet. Returns with zero assets
were used as a classification for returns of (I) liquidating
or dissolving corporations which had disposed of all assets
and v/hose income tax returns were final returns, (2)
merging corporations whose assets and liabilities were in-
cluded in the returns of the acquiring corporations, and
(3) foreign corporations with income effectively con-
nected with the conduct of trade or business within the
United States (except foreign insurance companies pro-
viding balance sheet information for United States
branches). (See also, "Total assets and total liabilities.")

Small Business Corporation returns

Form I120S, U.S. Small Business Corporation Income
Tax Return, was filed by corporations electing to be
taxed through shareholders under section 1372 of the
Code.

To qualify as a Small Business Corporation, a firm had
to be a domestic corporation with no more than ten
shareholders, each of which was an individual (or an es-
tate) and no one of which was a nonresident alien. The
corporation could have only one class of stock and could
not be a member of an affiliated group eligible to file a
consolidated return. It could not receive more than 80
percent of its gross receipts from sources outside the
United States. It also could not receive more than 20 per-
cent of its gross receipts from passive investments (inter-
est, rents, loyalties, annuities, and gains from sale or ex-
change of stock and securities) , except if during the first
2 years of business the passive investment income for the
year was less than $3,000.

Net income of Small Business Corporations was com-
puted in the same manner as for most corporations. The
net operating loss deduction and other statutory special
deductions allowed most corporations, such as for divi-
dends leceived, could not be taken. The electing corpora-
tion was generally not taxed. However, it could be sub-
ject to a special capital gains tax on net long-term capital
gain (reduced by net short-term capital loss) if (1) the
net long-tenn capital gain exceeded net short-term capital
loss by more than $25,000, and was more than 50 percent
of net income, and (2) net income exceeded $25,000. (If
the corporation was taxed on long-term capital gain, it
was also subject to the additional tax for tax preferences.)
Foreign tax credit and investment credit were not available
to the corporation to reduce this tax (although the cost
of investment credit property was allocated to sharehold-
ers for their use in computing the credit) .

Generally, the income of the Small Business Corpora-
tion was taxable to its shareholders as ordinary income.
But net long-term capital gains (reduced by any tax paid
on them by the corporation) retained their character in
the hands of the shareholder. Also, shareholders were al-
lowed to deduct their share of the corporations' deficit
from other forms of individual (or fiduciary) income as
part of their net operating loss deduction. Undistributed
income earned in previous years was taxable to sharehold-

182

Corporation Returns/ 1970 • Explanation of Terms

ers in the year it was earned, and could be distributed
during the current year without any further tax.

Statutory special deductions

Statutory special deductions is the term used for the
statistics to describe the four deductions for (1) net oper-
ating losses of prior years, (2) intercorporate dividends
received, (3) dividend paid on certain preferred stock of
public utilities, and (4) Western Hemisphere Trade Cor-
porations. Since these deductions were allowed by law, in
addition to ordinary and necessary business deductions,
they are shown as deductions from net income.

Two of the four deductions and part of the intercor-
porate dividends received deduction (dividends received
on certain preferred stock of public utilities) were based
on a formula tied to the combined normal tax and surtax
rates. Since the combined normal tax and surtax rates
were affected by the surcharge, the percentages used for
the deductions were also affected. For additional detail
see "Surcharge" in this section.

In general, net income less the statutory special deduc-
tions equaled income subject to tax. However, the two
dividend deductions were not restricted to returns with
net income, nor, in general, to the amount of net income,
and thus became part of the statutory loss for some cor-
porations. Statutory special deductions were not allowed
to Small Business Corporations for which an election was
made to be taxed through shareholders, nor to regulated
investment companies and real estate investment trusts.

Statistics for statutory special deductions are subject to
certain limitations inherent in the method of reporting
these amounts. For example, where there was no net in-
come to reduce (and consequently no income subject to
tax) , the special deduction for dividends received may
not have been reported even though the deduction was
allowable as part of the statutory net operating loss. Also,
where both a net operating loss deduction and a divi-
dends received deduction were available, the corporation
may have used only the net operating loss deduction to
offset net income instead of using the net operating loss
deduction to offset only that portion of net income re-
maining after subtracting the dividend deduction. This
would result in an overstatement of amounts shown in
the statistics for the net operating loss carryover and an
understatement in amounts shown for the dividends re-
ceived deduction.

Definitions for the four statutory special deductions
shown in the statistics are as follows.

(1) Net operating loss carryover.— The total net op-
erating loss deduction was based on statutory losses of
prior or subsequent years which could be used to reduce
taxable income for a specified number of years. The
amount shown in this report, however, consists only of
losses from prior years actually used to reduce taxable in-
come for 1970. Losses incurred after 1970 and carried
back to that year at a later date could not be reported on
the returns used for this report. In general, losses were
carried back over a 3 year period and any amount not
offset against income during that time could then be car-
ried forward against income for a period not exceeding 5
years. Longer carryover periods were allowed for certain

foreign expropriation losses, and for corporations apply-
ing for tax assistance under the Trade Expansion Act of
1962, for regulated transportation corporations, and for
new life insurance companies.

Net operating losses upon which the current-year de-
duction was based included (a) the excess of ordinary
and necessary business expenses over income in the loss
year, and (b) statutory deductions claimed in the loss
year for dividends received and for dividends paid on cer-
tain preferred stock of public utilities (or any excess of
such deductions over net income) .

The net operating loss deducted for the current year
was limited to net income reduced first by the deductions
for dividends received and for dividends paid on certain
preferred stock of public utilities.

(2) Dividends received deduction.— The dividends
received deduction, under Code sections 243—246, pre-
sented in this report was the sum of the following compo-
nents:

(a) A deduction equal to 85 percent of dividends
received from domestic corporations which were them-
selves subject to the income tax. This particular deduc-
tion accounted for the major portion of the dividends re-
ceived deduction.

(b) A deduction equal to 85 percent of certain
dividends received from foreign corporations (1) which
had been engaged in a trade or business within the
United States for at least 3 years, and (2) which also had
at least 50 percent of their gross income effectively con-
nected with the United States trade or business.

(c) A deduction equal to 87.5 percent (for 1970)
of certain intragroup dividends allowed members of con-
trolled groups claiming multiple surtax exemptions under
Code section 1562. For a discussion of the 6-year transition
from the 85 percent deduction allowed prior to 1970 to
the 100 percent deduction (described under (d) below)
allowable after 1974 see "Dividends received from do-
mestic corporations" in this section. See also, "Surtax Ex-
emption" under "Controlled Groups" in the Changes in
Law section.

(d) A deduction equal to 100 percent of certain
intragroup dividends allowed members of controlled
groups not electing to file consolidated returns but in-
stead sharing a single surtax exemption imder Code sec-
tion 1561. (This part of the dividends received is shown
separately in table 14.)

(e) A deduction equal to 100 percent of dividends
received from wholly owned foreign subsidiaries whose
entire gross income was effectively connected with the
conduct of a trade or business within the United States.

(f) A deduction equal to about 61 percent of divi-
dends received on certain preferred stock of public utili-
ties (shown separately in tables 14, 23, and 24) for which
a dividends paid deduction, described below, was also
allowed the distributing corporation. The applicable per-
centage was based on the income tax rate, as described
earlier, and because of the income tax surcharge, varied
from 61.8 percent (for corporations with accounting peri-
ods ended July 1970) to 60.2 percent (for corporations
with accounting periods ended June 1971).

(g) A deduction equal to 100 percent of dividends
received by small business investment companies.

Corporation Returns/ 1970 • Explanation of Terms

183

For returns with net income for the taxable year, there
was a limitation on the deduction, based on net income
for dividends received not subject to the 100 percent de-
duction (Code section 246) . For these returns the deduc-
tion could not exceed 85 percent of net income less any
Western Hemisphere Trade Corporation deduction (de-
scribed below) and less any 100 percent deduction for
domestic intragroup dividends. This limitation was not
applicable if the corporation had no net income for the
year. In this case, the deduction became part of the statu-
tory net operating loss previously described.

(3) Deduction for dividends paid on certain pre-
ferred stock of public utilities.— For public utility compa-
nies, as defined by law, a special deduction was allowable
under Code section 247 for dividends paid on certain pre-
fened cumulative stock deemed issued prior to October 1,
1942. This deduction, based on the income tax rate as de-
scribed earlier, varied because of the income tax sur-
charge, from 27.3 percent of the dividends paid on such
stock (for corporations with accounting periods ended
July 1970) , to a deduction of 29.2 percent (for corporations
with accounting periods ended June 1971) .

If the dividends paid were greater than net income
reduced (in general) by all other statutory special deduc-
tions for the year, the deduction could not exceed the
above-described percentge of net income after this ad-
justment.

(4) Western Hemisphere Trade Corporation deduc-
tion.—This deduction was allowed certain domestic com-
panies which qualified under section 921 of the Code.
These companies conducted almost all of their business
outside the United States, but within the Western Hemi-
sphere. This special deduction was computed at the same
percentage rates as those described for the deduction for
dividends paid on certain preferred stock of public utili-
ties. It ranged from 27.3 percent of net income after all
other statutory special deductions (for corporations with
accounting periods ended July 1970), to 29.2 percent (for
corporations with accounting periods ended June 1971) .

Surcharge

The surcharge was imposed on the regular income tax
at a 10 percent annual rate from January 1, 1968 to De-
cember 31, 1969. The Tax Reform Act of 1969 extended
the surcharge at a 5 percent annual rate from January 1,
1970 until June 30, 1970. For the accounting periods in
this report, surcharge was prorated based on these dates.

The income tax surcharge was based on tax before for-
eign tax and investment credits, the addition of tax from
recomputing prior year investment credit, and the addi-
tional tax for tax preferences. Although the surcharge
was imposed on income tax computed at the alternative
tax rates, it was not used in the determination of whether
alternative tax (when the tax computed at alternative
rates was less than the tax computed at the regular rates) ,
or the regular tax was more advantageous. In the case of
controlled groups of corporations electing to take multiple
surtax exemptions, where each member corporation had
to pay an additional tax equal to 6 percent of its exemp-
tion, the additional tax was part of the tax upon which
the surcharge was computed.

In this report the statistics for income tax include sur-
charge.

Tax due at time of filing

Tax due was the amount of income tax liability re-
ported as due at the time the return was filed. To show a
tax due the return had to have income tax after foreign
tax and investment credits. For this purpose, the income
tax included tax from recomputing prior year investment
credit, additional tax for tax preferences, and tax on un-
distributed Personal Holding Company income. Tax due,
then, was the amount payable after taking into account
(a) credit from regulated investment companies; (b)
payments with applications for extension of time in which
to file; (c) payments on estimated tax; and (d) credit
for U.S. taxes paid on special fuels, nonhighway gasoline
and lubricating oil.

The entire tax due could be paid with the return at
the time of filing; or the corporation could elect to pay
the tax due in two equal installments. One installment
had to be paid at the prescribed time of filing. The bal-
ance was due on or before 3 months after that date.

The amounts shown do not reflect adjustments made
after the return was filed. The results of tax audit, carry-
back of net operating losses, carryback of foreign taxes
paid or accrued in future years, or the carryback of un-
used investment credit, may afi'ect the final tax liability
and the tax due.

Tax from recomputing prior year
investment credit

This tax, a recapture of investment credit, resulted
when certain depreciable property used in computing the
investment credit was disposed of prior to the useful life
assumed at the time the investment credit was originally
computed. The tax was payable for the year in which the
property was disposed of and amounted to the difference
between the credit previously taken on such property and
the credit which would have been allowed had the actual
life been used.

Unless otherwise indicated, tax from recomputing prior
year investment credit is included in the statistics for in-
come tax for this report.

Tax overpayment

This was the amount reported as the excess of pay-
ments and credits over total income tax liability at the
time the return was filed. For this purpose, the income
tax liability included surcharge, tax from recomputing
prior year investment credit, additional tax for tax prefer-
ences, and tax on undistributed Personal Holding Com-
pany income and was after reduction by the foreign tax
and investment credits. Overpayment, then, was the ex-
cess of payments and credits after taking into account
(a) a edit from regulated investment companies; (b) pay-
ments with applications for extension of time in which
to file; (c) payments on estimated tax; and (d) credit
for U.S. taxes paid on special fuels, nonhighway gasoline
and lubricating oil.

184

Corporation Returns/ 1970 • Explanation of Terms

The overpayment could be credited toward the follow-
ing year's estimated tax, refunded, or partially refunded
and partially credited. Some taxpayers, however, failed to
indicate the way in which the overpayment was to be
treated.

The amounts shown do not reflect adjustments made
after the return was filed. The results of audit, the carry-
back of net operating losses incurred in future years, the
carryback of certain foreign taxes paid or accrued in fu-
ture years used to increase the current-year foreign tax
credit, or the carryback of unused investment credit, may
affect the final tax liability and the tax overpayment.

Taxes paid

Taxes paid included the amounts reported as an ordi-
nary and necessary business deduction as well as identifi-
able amounts reported as part of the cost of sales and op-
erations. Included among the deductible taxes were
ordinary State and local taxes paid or accrued during the
year; social security and payroll taxes; unemployment in-
surance taxes; import and tariff duties; and business, li-
cense and privilege taxes. Income and profits taxes paid
to foreign countries or United States possessions were also
deductible unless claimed as a credit against income tax.
Not deductible were such taxes as Federal income and ex-
cess profits taxes, gift taxes, taxes assessed against local
benefits, and Federal taxes paid on interest from tax-free
covenant bonds.

Some corporations reported excise and stamp taxes,
which were part of the sales price of their products, as re-
ceipts. When this occurred, an equal and offsetting amoimt
was usually included in the cost of sales and operations
or as part of the separate deduction for taxes paid. When
included in the cost of sales and operations, these taxes
often were not identifiable and therefore could not be
added to the statistics for taxes paid.

Tax preference items

These items constituted the basis (after adjustments de-
scribed under "Additional Tax for Tax Preferences") upon
which the 10 percent additional tax for tax preferences
(or "minimum tax") was levied. The items which com-
prised various kinds of tax-favored income and deductions,
in effect, provided corporations with nontaxable "eco-
nomic" income. In general, the tax preference items were
attributable to U. S. sources. However, the capital gain
preference (described below) included amounts from
foreign sources if they were not subject to foreign tax-
ation, or if the foreign tax was a preferential one. Other
items attributable to foreign sources were treated as pre-
ferences only to the extent they reduced U. S. taxable
income.

Items included as tax preferences were:

(1) Excess investment interest. This was the excess
of investment interest over net investment income, not re-
lated to trade or business. "Investment income" consisted
of gross income from interest, dividends (except from
foreign subsidiaries) , rents, royalties, net short-term capital
gains from property held for investment purposes, and
ordinary gains on sales of depreciable property held for

investment purposes or for rent. Interest with respect to
property which was subject to a "net lease" entered into
after October 9, 1969, was also included. "Investment ex-
penses" for purposes of determining net investment income
included State and local property taxes, bad debts, de-
preciation under the straight-line method (even if an
accelerated method had actually been used) , the divi-
dends received deductions, amortizable bond premium,
cost depletion (even if the higher percentage depletion
had been used) and. certain other deductions, if they
were directly connected with the production of invest-
ment income.

For corporations, this item was applicable only for
Personal Holding Companies and Small Business Corpora-
tions electing to be taxed through their shareholders. For
Small Business Corporations, this amount was not tabu-
lated, however, since the tax preference was passed on to
their shareholders.

(2) Accelerated depreciation on (a) low-income
rental housing; (b) other real property (defined in Code
section 1250) ; (c) personal property (defined by section
1245) subject to a net lease. This was the excess deprecia-
tion over the amount computed under the straightline
method. The tax preference (c) above applied only to
Personal Holding Companies, and Small Business Cor-
porations electing to be taxed through their shareholders.
For Small Business Corporations, the tax preference was
passed on to their shareholders, therefore, this amount
was not tabulated.

(3) Amortization of (a) certified pollution control
facilities; (b) railroad rolling stock. The tax preference
was the excess of these special rapid vwiteoffs over what
otherwise would have been a depreciation deduction.

(4) Stock options. In the case of qualified stock op-
tions or restricted stock options, this was the excess of the
fair market value of the stock (only when the option
was exercised) over the option price of the stock. Since
this preference was not available for corporations, the
amounts shown in the statistics may reflect reporting
errors.

(5) Reserve for losses on bad debts of financial in-
stitutions. Financial institutions (mostly banks and sav-
ings and loan associations) were allowed deductions for
additions to a reserve for bad debts under prescribed rules.
When these deductions exceeded amounts based on the
actual bad debt loss experience of the institution (or in
the case of a new company, industry experience) the ex-
cess was considered a tax preference. (The appearance of
this preference for other than finance division corpora-
tion was caused chiefly by the filing of consolidated re-
turns that included finance subsidiaries.)

(6) Depletion. The excess of depletion over the ad-
justed basis of the property (reduced by depletion taken
in prior years) was a tax preference. Thus, when the
corporation had written off its investment, it realized a
tax preference.

(7) Capital gains. This tax preference was based on
the excess of net long-term capital gain over the net
short-term capital loss, when these net gains were taxed
at the special lower capital gain rate. The amount treated
as a preference was this amount multiplied by a ratio of

Corporation Returns/ 1970 • Explanation of Terms

185

the regular tax rate of 48 percent less the rate applicable
to capital gains (28 percent for 1970) to the regular
corporate rate of 48 percent.

This was the only tax preference for which Small
Business Corporations electing to be taxed through their
shareholders (Form 1120S) were directly taxed. Tax
preferences applicable to these corporations, including
capital gains, were passed on to their shareholders for
taxation. Similarly, regulated investment companies and
real estate investment trusts included capital gains as a
tax preference only to the extent that such gains were
not passed on to their shareholders.

Tentative investment credit

Tentative investment credit represented the earned
credit before taking into account the statutory limitations
based on the size or presence of income tax. For most cor-
porations, the tentative credit was equal to 7 percent of
investment qualified for credit, an amount based on the
cost of certain depreciable purchases and designed to give
weight to longer-lived assets. (See "Investment qualified
for credit".) An exception was made for investment in
certain public utility property. The law specified that for
such property the otherwise qualified investment should
be reduced to three-sevenths of the total amount. As a
matter of practical computation, however, the full quali-
fied investment was usually reported, and a 3 percent rate
substituted for the 7 percent rate in order to obtain the
legal tentative credit. See the facsimile of Form 3468 in
section 6.

Total assets and total liabilities

Total assets and total liabilities were those reported in
the end-of-)ear balance sheet in the corporations' books of
account. Total assets were net after reduction by accumu-
lated depreciation, amortization, and depletion, and by
the reserve for bad debts. When these reserves were re-
ported 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 returns of corporations
that failed to provide complete balance sheet information
were obtained from other schedules on the return form and
from relationships between income statement and balance
sheet items on similar returns in the same industrial group.

Because Forms 1120L and 1120M used by life and cer-
tain mutual insurance companies did not provide for the
complete reporting of balance sheet information, asset
and liability data for these companies were obtained from
balance sheets filed with the returns (or from reference
books) in the form required by State law. These sources
were also used for any other insurance companies, not
filing returns on Forms 1120L or 1120M, which filed bal-
ance sheets in the form required by State law in lieu of
the income tax return schedule.

Total deductions

As derived for the statistics, total deductions comprised

(1) the ordinary and necessary business deductions from
gross income, (2) the cost of sales and operations, and
(3) net loss from sales of noncapital assets. Components
of total deductions are shown in the income statement
segment of tables 2, 3, 4, and 5.

For certain mutual insurance companies, with total re-
ceipts under $500,000, total deductions represented only
investment expenses; business expenses were excluded by
law.

Total liabilities

See "Total assets and total liabilities."

Total receipts

The components of total receipts are shown in the in-
come statement segment of tables 2, 3, 4, and 5. This com-
puted amount was derived for the statistics as follows:

Included items— (1) Gross taxable receipts (before de-
duction of cost of sales and operations and net losses
from sales of noncapital assets) ; (2) Nontaxable interest
received from State and local Government obligations.

Excluded items— (1) Other nontaxable income recog-
nized by the corporation; (2) Certain taxable income from
related foreign corporations only constructively received.

For certain mutual insurance companies, with total re-
ceipts imder $500,000, the gross taxable receipts included
in the statistics represented only the receipts from invest-
ments; operating income was excluded by law.

Total receipts less total deductions

This item differed from net income for tax purposes in
that it included nontaxable interest received from State
and local Government obligations and excluded certain
income from related foreign corporations only construc-
tively received.

Unused investment credit

Unused investment credit was the portion of the tenta-
tive investment credit plus investment credit carryover
(from prior years) which exceeded the amount used to re-
duce the tax liability for the current year. The unused
credit could be carried over to other years (see "Investment
credit carryover" in this section). The estimates shown for
1970 were derived by subtracting the actual investment
credit from the sum of the tentative credit and investment
credit carryover on a return-by-return basis.

Unused tentative investment credit

The tentative investment credit was the amount "earned"
on current year's qualifying investments before taking ac-
count of the limitations on the amount of the actual credit
allowed against the income tax. In general, the unused
tentative investment credit was the amount of credit gen-
erated in the current year that was in excess of the limita-
tions. This amount was eligible to be carried back or carried
over for inclusion in the credit claimed for other taxable

186

Corporation Returns/ 1970 • Explanation of Terms

years. See also, "Unused investment credit" and "Invest-
ment credit carryover."

The amounts shown were derived for the statistics by
subtracting, on a return-by-return basis, the credit claimed
from the tentative credit. Since corporations without in-
come tax before investment credit did not have to report
information relating to the unused investment credit, the
statistics may be somewhat understated.

Western Hemisphere Trade Corporation deduction

See "Statutory special deductions."

Zero assets

This category was used in classifying returns by size of
total assets. Included were: (1) final returns of liquidating
or dissolving corporations which had disposed of all assets,
(2) final returns of merging corporations whose assets and
liabilities were reported in the returns of the acquiring
corporations, and (3) returns of foreign corporations with
income "effectively connected" with the conduct of a trade
or business in the United States other than foreign insur-
ance company returns with balance sheet information for
U.S. branches.

Section 4

Description of tlie Sample
and Limitations of tlie Data

Sample Criteria and Selection of Returns

The data presented in this report are estimates based
on stratified probability samples of corporation income tax
returns selected before audit. The corporation population
from which the samples were drawn contained the follow-
ing types of returns:

(1) Form 1120— U.S. Corporation Income Tax Return

(2) Form 1120L-U.S. Life Insurance Company In-
come Tax Return

(3) Form 1120M— U.S. Mutual Insurance Company
Income Tax Return

(4) Form 1120S— U.S. Small Business Corporation In-
come Tax Return

(5) Form 1120-F— Income Tax Return of a Foreign
Corpxaration

Sample rates ranged from 2 percent to 100 percent de-
pending on the type of return, size of total assets, and size
of net income (or deficit). Returns not included in the
corporate population were, for the most part, those in the

Form 990 series filed by nonprofit, and therefore, tax-
exempt corporations.

The selection of the returns in the samples was based on
the classification shown in table D. Table E shows the
number of returns filed, the number in the sample, and
the sampling rate for each of the sampling classes described
in table D. Nearly all returns were selected for the sam-
ples by computer on the basis of a systematic sample design
of randomly designated digits of Employer Identification
Numbers. These numbers are used in the Internal Revenue
Service Business Master File system for revenue processing.

Returns were sampled when they were received without
regard to their accounting periods. Separation of the re-
turns into the appropriate income year based on account-
ing periods was accomplished during statistical processing.
Sampling rates were generally set for the calendar year
without regard to the accounting period. Therefore, if the
rate was changed from one calendar year to the next for a
particular sample class, that class would have more than
one sampling rate. This can be seen in tables D and E.

Table D

— CORPORATION RETURN SAMPLE SELECTION CLASSES, 1970

Type of retuiT

and sample <

lass number.

Sample Class

Description^

by year of sampling

Sampled—

Sise of total assets

Before
Jan.

After
Dec.

Before

Jan.

After
Dec.

Size of net income
or deficit

1972

1971

1972 =

1971

Form 1120

Form

120S

.

.

10

.

Under $1,000,000

Any amount

1

1

11

11

Under $50,000

Under $25,000

2a

2b

12

12

$50,000 under $100,000

$25,000 under $50,000

3

3

13a

13b

$100,000 under $250,000

$50, 000, under $100,000

4

4

14a

I4b

$250,000 under $500,000

$100,000 under $250,000

5a

5b

15a

15b

$500,000 under $1,000,000

$250,000 under $500,000

6a

6b

-

-

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

$500,000 under $750,000

~

-

16a

16a

$1,000,000 or more and
controlled by name

$500,000 or more and
controlled by name

_

-

16b

16b

$1,000,000 or more

$500,000 or more

7a

7b

-

-

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

$750,000 under $1,000,000

Sa

3a

-

-

$10,000,000 or more and
controlled by name

$1,000,000 or more and
controlled by name

8b

8b

-

-

$10,000,000 or more and not
controlled by name

Any amount and controlled

$1,000,000 or more and not
controlled by name

Forms 1120L,

-M, and

-F

9a

9a

_

_

Any amount and controlled

by name

by name

9b

9b

-

Any amount and not con-
trolled by name

Any amount and not con-
trolled by name

^Returns are classified according to either the size of total assets or the size of
net income, whichever placed them in the sample class having the higher class number.
For example, a Form 1120 return with total assets of $750,000 and net Income of
$75,000 was placed in sample class 5 C5a if sampled before Januaiy 1972, or 5b If
san^iled after December 1971) instead of sample class 3.

^Form 1120S returns sampled before January 1971, were not sampled by size of net
income or deficit. Two asset size criteria were used: Under $1 million (sample
class 10), and $1 million or more (sample class 16).

Table E. -CORPORATION RETURNS: NUMBER FILED, NUMBER IN SAMPLE,
PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE CLASS, 1970

Number of returns

S:;mpiing r-it.>j

Sample class

Filed

In sample

Prescribed

Achieved

(1)

(2)

(3)

(4)

Total

1,757,380

1,488,684

630,720
216,511

11,914
283,975
152,211

32,178
4,617

65,191

4,309

11,097

792

9,204

11,259

582

4,124

2(53,696

17,706
120,351

47^377
2,097

19,468

838

7,264

343

34

3,773

113,150

100,982

12,935
6,515
470
14,477
9,435
5,841
394

19,959

686

4,672

379

9,204

11,259

582

4,124

12,163

348
2,594

1,431
2 , 202

78

1,073
47

521

67
34

3,7''3

.02
.03
.04
.05
.06
.07
.10

.30
.15
.40

.50
1.00
1.00
1.00

l.'X)

.02
.02
.03
.05
.04

.06
.07
.07
.20
1.00
1.00

Forms 1120, 1120L, H20M, and 1120-F,
total

.0206
.0301
.0394
.0510
.0620
.0711
.0353

.3062

.1592

.4210

.4785

l.OOOO

1.0000

1.0000

1.0000

2a

3

5a

b

6b

b

b

8a

b

9a

Form 1120S, total

10

.0197
.0216
.0239
.0465
.0372

.0551
.0561
.0717
.1953

l.OOOO
1.0000

11

12

13a

13b

14a

14b

15b

16a

16b

187

188

Corporation Returns/ 1970 • Sample Description and Data Limitations

Table F.— COEFFICIENT OF VARIATION OF

ESTIMATED NUMBER OF RETURNS. 1970

Tables showing (

lasEiiication by ^ize of total assets

Tables not

Estimated mjjnber of returns

Under

$;'0,(X)0

$50,000

'.ii;der
$100,000

$100,000

under
$250,000

$250,000

ijnd.ir
$500,000

$500,000

under

$1,000,000

$1,000,000

1-mder
$5,000,000

$5,000,000

under
$10,000,000

$10,000,000

or more

classified
by size of

total
assets

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(3)

(9)

(f^rCCTO

(')

31.6

;'8.o

26.7
25.0

20..;

13. 9

17.7
16.6
15.3
l"i.l
12.9

11.2

10.0

8.A

7.1

5.8

4.5
3.8
3.2
2.6
2.2

1.8
1.4
1.0

3H
29.0
25.4
23.6

21.9
20.5
13.3
16.7
15.5

14.5
13.7
13.0
11.6
10.6

9.2
S.2
6.9

5.8

3.7
3.1
2.6
2.1
1.8

1.5
1.2
0.8

32.0
26.2

22.7
20.3
18.5

17.1
16.0
14.3
13.1
12.1

11.3

10.7

10.1

9.1

8.3

7.2
6.4

5.4
4.5
3.7

2.9
2.4
2.0
1.7
1.4

1.2
0.9
0.6

29.3
23.9

20.7
18.5
16.9

15.6

14.6
13.1
12.0
11.1

10.4
9.8
9.3
8.3
7.6

6.5
5.9

4.9
4.1
3.4

2.6

1.9
1.5
1.3

1.1

0.8

0.6

25.6
20.9
18.1
16.2
14.8

13.7
12.3
11.4
10.4
9.7

9.0

3.5
8.1
7.2
6.6

5.7
5.1
4.3
3.6
3.0

2.3
1.9
1.6
1.3
1.1

0.9
0.7

0.5

16.2
13.3

U.5

10.3

8.7
8.1
7.3
6.6

6.1

5.7
5.4
5.1
4.6
4.2

3.6
3.2

2.7
2.3
1.9

1.5
1.2
1.0
0.8

0.7

0.6

0.5
0.3

S.3
6.7
5.9
5.3
4.8

4.4

4.2
3.7
3.4
3.1

2.9
2.3
2.6
2.3
2.1

1.9
1.7
1.4
1.2
1.0

0.7
0.6
0.5
0.4
0.4

0.3
0.2
0.2

/2\
f2\
/2\
f2\
I2\

/2\
/2\
f2\
t2\
/2\

f2\
/2\
/2\
(Z\
/2\

(2\
t2\

(2\

r2\
(2\
f2\
/2\

f2\
/2\

/2^

(')

300

(M

(>)

31.6

28.8

26.7

25.0

22.3

20.4

18.9

17.7

16.7

15.8

14.1

12.9

11.2

10.0

8.4

7.1

5.8

4.5

3.8

3.2

2.6

2.2

1.8

1.4

500 000.

1.0

^Coefficient of Variation has too high a coefficient of variation to warrant showing separatel;/.
■^Coefficient of Variation is normally zero. These cells contain returns sampled at a 100 percent rate.

Sampling Variability

The coefficient of variation is the sampHng variability
(standard deviation) of the estimate expressed as a percent
of the estimated value. The sampling variability, when
added to and subtracted from the value, provides (for
normally distributed estimates) the computed upper and
lower limits within which approximately two out of three
estimates derived from similarly selected samples would
be expected to fall. Coefficients of variation of selected
estimates are shown in table G.

Table F provides coefficients of variation for determin-
ing conservative estimates of the variability based upon an
"upper limit" formula for frequency estimates in general.
The coefficient of variation estimates are classified by size
of total assets. However, column (9) gives coefficients of
variation for other classifications.

Numbers of returns (frequencies) and money amounts
considered to exceed acceptable sampling variability limits
were treated in either one of two ways. They were either
(1) combined with other groups of returns so that the
combined coefficient of variation was within acceptable
limits or, (2) deleted and noted by an asterisk in the body
of the table but included in the appropriate totals.

Column (1) of table E shows the number of returns
which were subject to sampling. A comparison of the total
number of returns (1,665,477) in column 1 of table 1 with
the total number of returns filed (1,757,380) in column 1
of table E shows a difference of 91,903. This difference
occurred for the following reasons: About 82,000 returns
with neither income nor deductions were classified as re-
turns of inactive corporations. (Although inactive corpora-
tions are excluded from most tables they are shown sepa-
rately in tables B and 22.) The remaining 10,000 were
chiefly amended returns not associated with the original

return (the original return was already subject to sampling)
or tentative returns not associated with a revised return
(the revised return was subject to sampling). Other returns
were excluded for conceptual reasons. Examples were re-
turns of foreign corporations whose income was not effec-
tively connected with a U.S. business, returns of mutual
insurance companies exempt from tax, certain foreign cor-
porations exempt from U.S. tax under reciprocal treaty
arrangements, as well as domestic corporations operating in
U.S. possessions and thereby tax exempt.

A small difference was attributable to the fact, that in
order to simplify processing, frequencies in the tables were
based on weighting factors rounded only to two decimal
places. In addition, in the 100 percent sample classes,
returns of large corporations received after weighting fac-
tors were computed, as well as estimates for returns of
certain large corporations which were not available in time
for statistical processing, were added to the sample counts,
in effect increasing the statistical population.

A dash in place of a frequency or amount indicates that:
(1) if returns were sampled at a rate of 100 percent, no
returns had the particular characteristic; or (2) if returns
were sampled at a rate less than 100 percent, either no
returns in the population had the characteristic or the char-
acteristic was so rare that it did not appear on any sample
returns.

Method of Estimation

The totals for the numbers of returns filed are the result
of computer tabulation of all the returns processed in each
of the seven Internal Revenue Service Centers and in the
Office of International Operations in AVashington, D.C. To
make sure the sample plan was working, a comparison was

Corporation Returns/ 1970 • Sample Description and Data Limitations

189

made between the expected and realized number of sample
returns in each of the Service Centers and in the Office of
International Operations.

Sample data were weighted to the sample class totals by
multiplying them by the quotient (or weighting factor):

Number of returns filed per sample class
Number of sample returns per sample class

For example, the data in table E gives a weighting fac-
tor for Sample Class 4 of 16.13 (152,211 ^ 9,435).

Sample Management and Processing Controls

Sample and population counts of corporation returns
were made by computer and were normally free from
error. Sample counts were verified during statistical process-
ing to minimize loss of data. Because of their impact on
the statistics, inclusion of returns of the largest corporations
was verified by controlling these companies on a name basis.

Although the returns were not audited prior to statistical
sampling, corrections were made to the taxpayers' figures
through mathematical verification. Inconsistencies on sam-
pled returns were corrected as part of the statistical editing

process. Returns that showed data in accompanying sched-
ules but not on the appropriate lines of the return forms
were edited and adjusted. Returns with obvious errors were
also adjusted. The quality of the statistical editing was
controlled by means of a continuous subsampling verifica-
tion system. In addition, subsamples were later reprocessed
and the results compared with earlier results.

Mechanical transcription of all edited data to computer
punch cards was verified by repeat keypunching. Prior to
tabulation, numerous tests for internal consistency were
applied to the data by computer. Finally, prior to publica-
tion, all statistics were reviewed for accuracy and reason-
ableness. This review look into consideration provisions of
(ax law, accounting practices, taxpayer reporting variations
and limitations, economic conditions, and comparability
with other statistical series.

However, the controls maintained over the selection of
the sample, the processing of the source data, and the
review of the statistics did not completely eliminate the
possibility of error. In addition, practical operating con-
siderations necessitated the allowance of some error in the
statistical processing of the data.

190

Corporation Returns/1970 • Sample Description and Data Limitations

Table G, --ACTIVE CORPORATION RETURNS: COEFFICIENT OF VARIATION OF SELECTED ITEMS, BY MAJOR INDUSTRY

Major industry

Total

number of

active

corporation

returns

Total
assets

Other

current
assets

Other
current

liabilities

Total
receipts

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

Compensation
of officers

Net deficit

(1)

(7)

(Percent)

ALl Industries

Agriculture, forestry, and fishery

Mining

Metal mining

Coal mining

Crude petroleum and natural gas.

Nonmctallic minerals (except fuels) mining

Contract construction

Manufacturing

Food and kindred products

Tobacco manufactures

Textile mill produces

Apparel and other fabricated textile products...
Lumber and wood products, except furniture

Furniture and fixtures

Paper and allied products

Printing and publishing

Chemicals and allied products

Petroleum refining and related industries

Rubber and miscellaneous plastics products

Leather and leather products

Stone, clay, and glass products

Primary metal industries

Fabricated metal products, except machinery and

transportation equipment

Machinery, except electrical

Electrical equipment and supplies

Motor vehicles and equipment

Transportation equipment, except motor

vehicles

Scientific instruments, photographic equipment,

watches and clocks

Miscellaneous manufactured products , and

manufacturing not allocable

Transportation, comniunlcation , electric, gas, and
sanitary services

Transportation

Communication.

Electric, gas, and sanitary services

Wholesale and retail trade

Wholesale trade

Groceries and related products

Machinery, equipment, and supplies

Miscellaneous wholesale trade

Retail trade

Building materials, hardware, and farm

equipment

General merchandise stores

Food s tores

Automotive dealers and service stations......

Apparel and accessory stores

Furniture, home furnishings, and equipment

stores

Eating and drinking places

Miscellaneous retail stores

Wholesale and retail trade not allocable

Finance, insurance, and real estate

Banking

Credit agencies other than banks

Security and commodity brokers, dealers,

exchanges, and services*.

Holding and other investment companies

Insurance carriers

Insurance agents, brokers, and service

Real estate

Services

Hotels and other lodging places

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.

0.11
2.75

16.16
10.87
6.25

3.72

31.82
5.74
3.99
5.06

6.42

13.44
6.61

9.75
5.31
6.93

3.32
3.35

5.06

2.47
6.13
6.48

0.64

1.22
3.89
3.21
1.45

0.85

3.04
3.86
3.56
2.11

2.83

3.14
2.26
1.99

1.74
2.29

8.10
2.96
4.45
3.48
0.97

1.03

3.70
3.25
1.95

0.04
2.09

0.85

0.99

2.11
1.42
3.01

0. 11

0.50
0.38
1.19
1.82
1.32

3.04
0.60
1.05
0.31
0.06
1.00

5.60
0.99
0.26

0.93
0.39

0.34

0.18
0.32
0.93
1.57

0.14

0.40
0.18
0.09

0.38

0.65
2.06
2.08
0.74

0.53

2.56
0.49
1.27
1.78

2.34

2.75
3.43
1.77

0.09
0.18

0.76
0.36
0.04
2.92
0.72

1.02

1.90
3.31
1.38

2.46
4.02
2.14

0.28
5. 16
2.49

3.17
3.33
5.16
9.87

1.35
3.93

3.66
3.07

0.85
0.19
5.52

2.95
2.50
0.70

3.64
0.29
0.34

0.35
0.35

1.70
3.14

0.52

1.30
0.21
0.45

1.15

1.76
5.88
4.80
2.00

3.89
3.96

5.04
5.04
4.62

0.34
1.50

1. 01
1.48
0.25
5.82
2.12

2.16

5.59
8.36
3.63

6.66
4.98

0.07
6.92

1.84
6.86
1.42

0.19

0.67
0.63
2.05
2.84
2.60

4.69
0.71
1.84
0.48
0.13
1.10

5.98
1.64
0.40

1.10
0.70
0.45

0.27
0.43
1.07
1.33

0.51
0.13
0.20

0.65

1.17
3.04
3.48
1.37

0.80

4.31
0.63
1.63
2.82

3.36

4.27
4.48
3.08

0.10
0.18

0.72
2.71
0.09
3.96
1.79

1.83

3.88
4.61
1.95

4.81
6.14
3.13

0.10
3.36

1.09

1.26
3.61
1.87
3.52

1.69

0.13

0.55

0.41
1.30
2.04
1.45

3.18
0.66
1.21
0.31
0.05
1.09

5.99
0.99
0.34

1.10
0.47
0.50

0.23
0.55
0.97
1.83

0.72
0.17
O.ll

0.49

0.80
2.43
2.38
0.93

0.66

0.73
1.41
2.20

3.27
3.87
2.30

0.13
1.02

2.35
0.35
0.14
3.30
1.22

1.74

3.08
4.22
1.95

3.98
7.14
4.01

1.35

0.76
3.14
2.10
4.68

2.00

0.23

1.02
0.62
1.73
2.40
2.28

3.75
1. 11
1.59
0.52
0.20
1.45

4.20
1.47
0.65

1.36
0.67
0.54

0.34
0.62
1.35
2.19

0.95
0.27
0.29

0.56

0.98
2.67

2.47
1.14

0.70

2.82
0.72
1.55
2.17

2.57

3.13
2.51
1.97

O.ll
0.42

1.69
l.Ol
O.ll
5.58
1.13

1.18

2.44
3.60
2.30

3.21
2.50
2.80

3.07

1.66
4.73
5.20
13.03

4.85

0.65

1.88
1.22
10.52
18.97
1.42

19.58
0.37
3.35

1.08
0.29
6.10

2.13
2.33
0.90

4.95
2.27
2.57

2.43
11.27

2.13
2.43
1.95

3.61

4.71
10.83
10.93

5.80

5.53

16.23
4.68
5.31

14.05

21.11
19.53
19.88

0.55
6.56

15.77
1.36
0.39

16.47
3.27

5.29

12.02
26.84
10.80

11.76
6.43
16.01

10.25
6.42
7.71

2.45
3.63
4.29
3.71
4.93

6.20
4.84
2.99
2.96
3.75
5.33

8.50
4.31
3.20

2.72
2.71
2.76

4.82
4.15
5.47
4.38

2.05

2.56
5.57
3.60

0.80

1.31
4.10
3.26
1.55

1.09

3.46
3.58
4.03
2.34

3.73

3.54
3.36
2.62

0.32
1.56

3.39
5.54
1.38
4.32
2.66

2.21

4.82
8.04
4.31

0.15
3.72

0.75

0.79
3.99
0.57
5.10

1.73

0.21

0.73
0.32
2.27
3.01
2.52

3.70
l.Ol
1.36
0.36
0.15
2.03

3.80
1.56
1.15

1.49
0.53
0.66

0.44
1.18
0.85
2.80

0.35

1.93
0.27
0.23

0.61

1.00
3.12
2.90
1.15

0.82

4.00
0.95
1.80
2.91

3.74

4.72
3.65
2.65

0.18
1.21

2.23
0.59
0.14
3.57
1.52

1.43

3.47
4.86
2.41

4.76
3.39
3.77

Corporation Returns/1970 • Sample Description and Data Limitations

191

Table G. --ACTIVE CORPORATION RETURNS: COEFFICIENT OF VARIATION OF SELECTED ITEMS BY MAJOR INTIUSTRY- -Continued

Major industry

All industries.

Agriculture, forestry, and fishery

Metal mining

Coal mining

Crude petroleum and natural gas

Noiunetallic minerals (except fuels) mining.

Contract construction.

Manufacturing.

Food and kindred products

Tobacco manufactures

Textile mill products

Apparel and other fabricated textile products...
Lumber and wood products, except furniture

Furniture and fixtures ,.

Paper and allied products

Printing and publishing

Chemicals and allied products

Petroleum refining and related industries

Rubber and miscellaneous plastics products

Leather and leather products

Stone, clay, and glass products

Primary metal industries

Fabricated metal products, except machinery and

transportation equipment

Machinery, except electrical

Electrical equipment and supplies

Motor vehicles and equipment

Transportation equipment, except motor

vehicles

Scientific instruments, photographic equipment,

watches and clocks

Miscellaneous manufactured products, and

manufacturing not allocable

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

Transportation

Commun ica t ion

Electric, gas, and sanitary services.

(11)

Foreign tax
credit

Investment
credit

Payments

with

applications

for

extension

of filing

time

(14)

1969 over-
payments
claimed

as a
credit

1970
estimated

tax
payments

(16)

Refund of
1970 esti-
mated tax
payments

Credit for
U. S. tax
paid on
special
fuels, non-
highway gas
and lubricat-
ing oil

(18)

Tax due at
t ime of
filing

(19)

Wholesale and retail trade.

Wholesale trade

Groceries and related products

Machinery, equipment, and supplies.
Miscellaneous wholesale trade

Retail trade

Building materials, hardware, and farm

equipment.

General merchandise stores

Food s tores

Automotive dealers and service stations.

Apparel and accessory stores

Furniture, home furnishings, and equipment

stores

Eating and drinking places

Miscellaneous retail stores

Wholesale and retail trade not allocable.

and real estate.

Banking

Credit agencies other than banks

Security and commodity brokers, dealers,

exchanges, and services..

Holding and other investment companies..

Insurance carriers

Insurance agents, brokers, and service..
Real estate

Hotels and other lodging places

Personal services , ,

Bus iness services

Automobile services, and miscellaneous repair

services

Amusement and recreation services

Other services

Nature of business not allocable.

0.83

4.32
0.41

0.19

0.64
0.32
2.19
3.06
2.78

3.76

0.33
0.13
1.90

4.29
1.44
1.09

1.47
0.45
0.58

0.37
0.95
0.76
2.74

0.28

1.87
0.24
0.19

0.65

1.05
3.41
3.06
1.19

0.85

4.99
0.89
1.52
3.72

4.44

6.36
4.53
3.11

0.16
1.13

1.84
2.47
0.14
3.55
1.83

1.64

3.27
5.64
2.61

6.25
3.67
4.98

3.57
0.10

(M

O.ll
1.61

0.05

0.21
0.03
0.63
0.47
2.53
0.64
0.09
0.30
0.08
0.04
0.08

0.51
0.03
0.04

0.94
0.13
0.02

0.01
0.07
0.31
10.39

0.19

0.31
0.14
0.88

0.32

0.41
1.31
10.97
0.42

0.01

(1)

(M
(•)

(1)

(M
(')
(M

0.01
1.18

(M

0.36
.67

3.90
24.58

0.23
9.02
3.63

2.93
6.24

2.12

0.34
3.15
5.12
17.98

7.43

0.21

1.12
0.15
4.17
10.21
1.86

8.97
1.02
2.74
0.29
0.07
1.18

11.22
2.04
1.04

2.10
0.89
0.65

0.10
0.63
2.02
1.60

0.21

1.03
0.24
0.09

1.35

4.90
12.14
6.86
6.03

1.33

20.41
0.69
2.12

25.57

23.42

7.56
9.73
8.87

0.14
0.54

12.50
5.23
0.10

4.88
16.88
6.47

11.33
4.51
11.09

2.66

2.30
3.89
3.39
11.27

3.46

0.38

0.96
0.23
3.63
5.99
3.75

7.58
3.71
2.09
0.80
0.17
5.25

3.33
3.80
2.02

3.37
1.21
1.11

0.57
1.02
1.60
4.58

0.50

3.27
0.24
0.47

1.20

2.21
4.98
5.12
2.71

1.43

1.07
3.00
7.79

11.46
8.05
6.99

0.15
1.76

1.74
4.80
0.25
5.38

3.94

3.21

5.71
9.17
5.16

10.31
9.54
7.30

0.67
21.76

7.61

23.10
2.09
6.62

16.91

7.70

0.73

2.24
32.86

3.80
15.37

2.83

21.39
3.26
1.46
0.94
0.53
1.73

5.12
3.88
3.97

5.26
2.22
0.82

2.26
1.46
6.51
6.34

1.16

4.67
3.89
0.36

3.53

7.81
33.62
19.43

6.46

2.91

7.08
16.10

11.78
25.17
14.94

(M

0.37
1.60

3.54
17.94

0.27
20.93
10.75

6.19
3.27
17.48
14.84

17.16
12.33
18.92

(M

0.94

7.48

0.19

0.60
0.20
2.19
2.74
2.60

3.79
0.92
1.09
0.31
0.39
2.20

4.98
1.23
1.31

1.44
0.51
0.56

0.27
0.84
0.61
2.43

0.23
2.10
0.22
0.15

0.69

1.19
3.04
3.15

1.41

0.84

5.93
0.79
1.25
4.65

5.70

8.65
5.09
3.68

0.14
2.76

1.71
2.32
0.11
3.56
2.53

1.84

2.92
6.26
2.74

9.74
4.23
6.79

0.40

28.34

2.50
3.15

0.34
3.96

7.03
9.88
3.11

15.55
0.85
8.05
0.70

(M

1.70

(*)
3.14
2.69

9.85
2.27
1.52

0.12
5.40
6.51
4.20

1.08
3.85

)
)

4.29

6.05
4.89
10.36
8.75

7.66

(*)
13.15
7.28
19.58

25.13

20.41
(*)
15.88

(M

(1)

0.42
1.26

3.71
11.91

1.83
26.37
11.55

11.33

6.49
24.56
27.31

4.83
4.81
14.61

1.84
7.26

10.30

3.17

(♦)
12.50
10.98

5.72

0.50
2.51

(M

8.92
18.18
3.59

16.67
0.94

0.62
0.23
2.79

(M

4.08
0.40

2.47
1.46
0.15

2.24
1.18
13.86

(M

4.69
6.17

(1)

19.17

6.72
24.07
17.33

7.49

30.24

26.14
(1)
(•)

33.07

0)

(•)
(*)

22.81
C*)

(*)
29.63

(M

(M

10.23

25.52
15.00

(*)

(•)

(*)

33.33
(«)

4.19
6.53
3.82

1.18

1.75
6.03
4.86
1.98

1.66

5.88
3.76
4.90
3.81

5.54

7.38
5.71
3.92

0.48
2.50

5.38
4.97
1.31

7.84
8.11
4.85

7.34
7.55
6.73

Tax over-
payment

0.56

0.73

6.63

10.69

6.01

4. 14

28.56

0.56

9.62

4.23

8.43

7.45

12.78

18.41

2.80

5.08

1.16

0.64

3.10

2.48

2.35

1.35

4.86

5.51

5.99

7.46

8.35

5.69

6.89

9.68

4.45

3.58

3.74

2.64

3.25

1.37

10.40

0.71

7.91

4.64

9.49

11.06

6.80

3.69

4.56

1.82

4.22

3.89

3.79

1.96

4.64

1.22

7.80

1.68

10.16

1.90

9.53

2.04

4.39
4.07
0.67

2.45

3.90
9.80
11.26
4.50

3.16

10.87
4.38
9.42
8.32

11.57

12.23
8.96
15.25

0.29
16.43

6.47
6.65
0.32
17.92
5.57

5.73

7.14
20.93
•6.77

15.25
18.63
15.20

(*) Coefficient of variation is not shown separately because of high sampling
^Estimate is based on returns sampled at a 100 percent rate.

Section 5

Historical Summary
1961—1970

Contents

Cbrporation income tax returns, historical summary, 1961

through 1970, 193

Historical comparability of terms, 193

Tables

22

Corporation returns— Numbers of returns, 1961 through

1970, 198

23

Active corporation returns— Balance sheets and income
statements, 1961 through 1970, 199

24

Returns with net income— Balance sheets and income state-
ments, 1961 through 1970, 201

25

Active corporation returns— Selected balance sheet and in-
come statement items, by industrial division, 1961 through
1970, 203

26

Acti\e corporation returns— Selected balance sheet and in-
come statement items, by size of total assets, 1961 through
1970, 205

Corporation Income Tax Returns, Historical
Summary, 1961 through 1970

Statistics on corporation income and tax first became
available when an excise tax, based on corporation in-
come, was imposed by the Tariff Act of 1909. A so-called
direct tax on income was imposed in 1913 following
adoption of the Sixteenth Amendment to the Constitu-
tion. Three years later the Revenue Act of 1916 directed
that statistics concerning the operation of the income tax
laws be published annually.

From 1909 through 1915, some corporation statistics
were published in the Annual Report of the Commissioner
of Internal Revenue. The first volume of Statistics of In-
come was published for 1916. The fiftieth anniversary re-
port, Statistics of Income 1965, presented historical back-
ground and summary statistics for 1916 through 1965.

The historical information in tables 24 through 26 was
selected from tables published in the Statistics of Income
for 1961 through 1970 and includes balance sheet and in-
come statement information for the 10-year period.

The following notes explain changes in the definition
of terms over the 10-year period covered by the historical
tables. The explanations cover items that are either
unique to the historical tables or for which comparability
was affected substantially enough to require additional in-
formation. Changes in comparability resulted from
changes in law, in the format and types of tax returns,
and in statistical treatment. When making detailed com-
parisons of historical statistics, the text of the annual Sta-
tistics of Income reports should be referred to for descrip-
tions of changes in law that are pertinent to the statistics.
In general though, the statistics shown in the historical
tables are comparable from year to year.

Historical statistics by industry in greater detail than
those shown throughout the published Statistics of In-
come reports are presented in the Corporation Source
Book of Statistics of Income. They are available as un-
published worksheets and contain, for 1970, all balance
sheet and income statement items shown in table 2, cross-
classified by total assets size classes, for the industries
listed in table 1. In using data for these industries, it
should be noted that the limitations described in the Ex-
planation of Terms under "Industrial divisions and
groups" are increasingly important for the more detailed
industry groupings. Information about the specific con-
tent and cost of Source Book data for 1970 or prior years
may be obtained by writing the Director, Statistics Divi-
sion, Internal Revenue Service, Washington, D.C. 20224.

Historical Comparability of Terms

Accounts payable

Beginning with 1963, any deposits and withdrawable
shares (a separate balance sheet item in prior years) re-
ported in accounts payable by banks and savings institu-
tions, were included in "other current liabilities." Also,
beginning with 1966, if accounts payable for banks and
sa\ings institutions was the largest liability item, it was
included in "other current liabilities."

193

194

Corporation Returns/ 1970 • Historical Summary

Amortization

For 1961, amortization included amounts deducted
for the 60 month rapid writeoff of grain-storage facilities
completed before January 1, 1957. For all years, it in-
cluded increasingly small amounts attributable to the
rapid writeoff of defense emergency facilities certified by
the Federal Government before 1960, nearly all of which
were fully amortized by 1961. Beginning with 1969, amor-
tization of certified pollution control facilities, certain
railroad rolling stock, and coal mining safety equipment,
all eligible for rapid writeoffs, were included. Railroad
grading and tunnel bores were added for 1970.

Bad debts

Bad debts deducted were affected by the more restric-
tive provisions applicable to mutual savings banks and
savings and loan associations beginning with 1963. Begin-
ning with 1970, bad debt deductions were further affected
by the gradually increasing restrictions placed on these
same financial institutions. See the Changes in Law sec-
tion.

Business receipts

Business receipts included underwriting income of most
mutual fire and casualty insurance companies beginning
with 1963. These amounts were previously not reported
for tax purposes.

Cost of property used for investment credit

The cost or basis of property used for investment credit
was limited to $20,000 (with certain exceptions) if the
property was constructed during the suspension period
of the credit (October 10, 1966 through March 9, 1967).
This limitation affected the statistics beginning in 1966
and continued to have an effect depending on when the
credit for this "suspension period property" was taken
(generally at the time the property was completed or
placed in service) .

Statistics for 1969 and 1970 were affected by the repeal
of the investment credit.

Cost of sales and operations

Cost of sales and operations includes underwriting losses
of mutual fire and casualty insurance companies begin-
ning with 1963. Previously these amounts were non-de-
ductible inasmuch as the business income to which they
were related was nontaxable.

Depletion

Beginning in 1970, this item was affected by the change
in percentage depletion rates for specified minerals under
the Tax Reform Act of 1969. See the discussion in the
Changes in Law section.

Depreciation

Depreciation beginning with 1962 reflects the liberal-
ized standards set forth in Revenue Procedure 62-21
which could be used to establish reasonableness of the

deduction claimed for tax purposes and to determine the
useful lives of depreciable assets. These standards were
further liberalized in 1965. In addition, beginning with
1963 the statistics include so-called amortization on sta-
tion connections in the communications industry and am-
ortization of capitalized film production costs in the mo-
tion picture industry. Previously these items were re-
flected in "other deductions." Restrictions imposed in
1966 on the use of accelerated depreciation methods for
certain real property not eligible for the investment credit
were terminated in 1967.

Beginning in 1969, the estimates reflect the more re-
strictive provisions of the Revenue Act of 1969 governing
the use of accelerated depreciation in the public utility
industries and for real estate.

In 1969 and prior years, controlled groups were per-
mitted the additional first-year allowance for each mem-
ber corporation. However, beginning in 1970, the mul-
tiple use of this allowance was prohibited. Only a single
allowance was permitted for each controlled group.

Dividends received deduction

Dividends received deduction was affected by the con-
trolled group provisions of the Revenue Act of 1964. Be-
ginning with 1964, the deduction included the elective
100 percent deduction allowed for certain intragroup div-
idends. These dividends were received by controlled group
members filing nonconsolidated returns and sharing a
single surtax exemption for the group under section 1561.

Previously such dividends were eligible for the 85 per-
cent deduction allowed for most intercorporate dividends.
The 1964 provision permitted affiliated groups filing non-
consolidated returns to elect treatment with respect to
dividends similar to that obtained by filing consolidated
returns. However, affiliated groups electing the 100 per-
cent deduction were subject to special limitations imposed
by the law.

Beginning with 1967, a 100 percent deduction for divi-
dends received from certain wholly owned foreign subsidi-
aries was included. Beginning with 1970, the deduction for
intragroup dividends for controlled groups electing mul-
tiple surtax exemptions under section 1562 was increased
from 85 percent to 100 percent at a rate of 2.5 percentage
points per year. In general, the deduction for 1970
amounted to 87.5 percent of the intragroup dividends re-
ceived. See the Changes in Law section.

Dividends received, domestic corporations

Dividends received, domestic corporations, prior to 1966
included any foreign dividends received by Small Business
Corporations electing to be taxed through shareholders.
Beginning with 1966 it was possible to identify separately
these foreign dividends and to exclude them from the
statistics.

Dividends received, foreign corporations

Dividends received, foreign corporations, beginning in
1963 were "grossed-up" by the foreign taxes paid on the
income from which the dividends were paid. The "gross-
up" applied only to the dividends paid by foreign compa-

Corporation Returns/ 1970 • Historical Summary

195

nies incorporated in "developed countries" and only if
the U.S. corporation claimed a foreign tax credit for such
taxes.

Beginning with 1965, identifiable amounts of "gross-
up" were excluded from foreign dividends received and
included in "Constructive taxable income from related
foreign corporations." A separate line for the "gross-up"
first appeared on the 1966 return form.

Certain "minimum distributions" of Controlled For-
eign Corporation profits, as well as certain gains from the
sale, exchange, or redemption of Controlled Foreign Cor-
poration stock, were also included in the statistics for
1963 and later years.

Dividends subject to the 100 percent deduction, re-
ceived by U.S. corporations from wholly owned foreign
subsidiaries all of whose gioss income was effectively con-
nected with the conduct of a U.S. trade or business, were
included beginning with 1967.

Prior to 1966 any foreign di\idends received by Small
Business Corporations electing to be taxed through share-
holders were excluded. Beginning with 1966 it was possi-
ble to identify separately these foreign dividends and to
include them with the statistics.

Estimated tax payments

Prior to 1964 this item was entitled "Payments on
declarations of estimated tax." It included two equal in-
stallments made during the corporation's taxable year
totaling 50 percent of the estimated tax less a $100,000
exemption (corporations with estimated income tax lia-
bilities of less than $100,000 did not have to make pay-
ments) . The remaining 50 percent was paid in one or
two installments after the close of the corporation's tax-
able year.

Beginning in 1964, the amount of estimated tax required
to be paid during the taxable year was gradually increased
so that by 1970, all of the estimated tax less the $100,000
exclusion was payable during the taxable year.

In 1966 the transition period was speeded up so that
by 1967 (instead of 1970), all of the estimated tax less
the exclusion was payable during the taxable year. In
1968, a gradual elimination of the $100,000 exemption over
a 10-year period was begun.

The overall effect of these changes on the estimates was
to increase the amounts shown as Estimated tax payments
over what they otherwise would have been.

Foreign tax credit

Foreign tax credit statistics shown in the historical tables
reflect different methods of computing the statutory limi-
tation on the amount allowable. For 1961, instead of the
required "per country" limitation, corporations could elect
an "overall" limitation. Beginning with 1963, the "over-
all" limitation was mandatory with respect to the taxes
paid on certain interest income.

Also beginning with 1963, new rules applied in com-
puting foreign taxes deemed paid on dividend income
from foreign subsidiaries operating in "developed coun-
tries." In addition, credit was allowed for taxes paid on
income only constructively remitted from such subsidiaries.

The Foreign Investors Tax Act of 1966 added new
Code section 906 entitling certain foreign corporations to
the foreign tax credit for taxes paid or accrued on income
"effectively connected" with a United States trade or busi-
ness.

Beginning in 1970, foreign tax credit for foreign taxes
paid on foreign mineral income was limited to the extent
foreign taxes exceeded U. S. taxes on that income, but
only it the excess was due to the percentage depletion
allowance. Prior to 1970 this excess of foreign tax over
U. S. tax on mineral income was available as a credit
against U. S. tax otherwise payable on foreign income
from sources other than the production of minerals.

Income subject to normal tax,
surtax, and alternative tax

This item, entitled Income subject to tax in 1969 and
prior years, included life insurance company net long-
term capital gain taxed at the capital gains rate tliroughout
the 10-year period, even though it was not until 1962 that
these companies were allowed to use the alternative tax
computation privilege.

The tax base for mutual fire and casualty insurance
companies was revised to include underwriting profits in
1963, and excluded the gross income base used in prior
years.

Income subject to tax statistics for the years 1964, 1965,
1967, and 1968, were affected by adjustments in the com-
putation of percentages used for certain statutory special
deductions made necessary by the change in income tax
rates for 1964 and 1965 and the surcharge for 1967
through 1969.

Beginning with 1966, income subject to tax also in-
cluded the special capital gain tax base of Small Business
Corporations electing to be taxed through shareholders.

Income tax

Income tax statistics, besides being affected by changes
in law applicable to income and deduction items, were
affected by changes in tax rates and inclusion (or exclu-
sion) of income tax components applicable to certain years.

Also, beginning with 1962, the alternative tax privilege
was granted to life insurance companies. Prior to this the
tax on capital gains was imposed separately regardless of
other income.

Starting with 1963, the statistics for total income tax in-
cluded the tax from recomputing prior year investment
credit. Also, beginning with 1963, there was a change in
the method of taxing mutual fire and casualty insurance
companies. As a result, these companies were effectively
taxed at the regular tax rates on all of their taxable income
including underwriting income; previously a special 1 per-
cent tax on total gross income was required whenever it
exceeded the regular tax on investment income only.

Income tax statistics were affected by the reduction in
corporate income tax rates applicable, in general, begin-
ning in 1964. Fundamental changes applicable to affiliated
groups (beginning in 1964) reduced the tax for corpora-
tions electing to file consolidated returns and increased the
tax for members of controlled groups filing separate returns

196

Corporation Returns/ 1970 • Historical Summary

and electing to be taxed under Code sections 1561 and 1562.
Further restrictions were gradually imposed, beginning in
1970, on controlled groups filing separate returns. See the
discussion in the Changes in Law section.

A 10 percent surcharge on income tax is included in the
1968 and 1969 statistics and to some extent (based on a
prorated formula) in the 1967 and 1970 statistics.

Beginning in 1969, the income tax statistics included the
additional tax for tax preference items (effective for ac-
counting periods which ended after December 31, 1969).

The 1969 and 1970 statistics also reflect the increase in
the alternative tax on the net long-term capital gains. With
certain exceptions, the rate was 28 percent for 1970 and 30
percent for 1971 and thereafter. For 1969, corporations
whose accounting periods extended into 1970 were required
to prorate the old 25 percent rate and the newer transi-
tional 28 percent rate. For 1970, corporations with account-
ing periods extending into 1971 had to prorate the 28 per-
cent rate and the 30 percent rate.

Investment credit

For taxable years ending before March 10, 1967, invest-
ment credit could not exceed the first $25,000 of tax lia-
bility plus 25 percent of the tax liability in excess of
.$25,000. For taxable years ending on or after that date,
the limitation was 50 percent of tax liability over $25,000.

Investment credit for 1966 through 1968 was affected by
the suspension of the credit (except for a $20,000 exemp-
tion for certain "suspension period" property) from October
1966 through March 1967. The statistics for 1969 and 1970
were affected by the repeal of the credit for property (ex-
cept for certain property contracted for prior to the termi-
nation date) acquired, constructed, or reconstructed after
April 18. 1969.

Investment credit carryover

The Tax Reform Act of 1969 limited the amount of
unused credit that could be carried over to 1969 and 1970.
Generally, the Act limited the carryover to 20 percent of
the aggregate amount of unused credit otherwise available.
An additional 3-year carrxover period was allowed for
credits already earned but unusable during the normal
7-year carryover period because of the limitation.

Long-term debt

Long-term debt is the abbreviated title given mortgages,
notes, and bonds payable and maturing in 1 year or more
from date of the balance sheet. Mortgages, notes and bonds
payable are discussed in the Explanation of Terms section.

Mortgage and real estate loans

Mortgage and real estate loans were included in "other
investments" from 1963 through 1965. For 1961 and begin-
ning again in 1966 a separate balance sheet account on the
tax return permitted this item to be included in the sta-
tistics. (The item was available on the return for 1962 but
was not tabulated.)

Net capital assets, except land

Net capital assets, except land, consisted of depreciable,
depletable, and intangible assets less accumulated depre-
ciation, depletion, and amortization.

Net capital gains

The year-to-year comparability of net capital gains was
affected by law changes which occurred in 1962 and 1964.
Gains on the dispositions of certain depreciable assets such
as machinery and equipment (starting with 1962) and cer-
tain buildings (starting with 1964) were no longer eligible
for treatment as long-term capital gains.

Beginning in 1970, losses from casualty or theft of unin-
sined property could be netted only against gains from
casualty or theft of insured property to determine the
amount includable in comptuing net long-term capital gain
or ordinary net gain or loss. Prior to 1970 these losses were
treated as ordinary losses and deducted in full from total
receipts. For discussions of these changes see "Net capital
gains" in the Explanation of Terms section. See also the
Changes in Law section.

Also for 1970, net gains from the sale or exchange of
bonds and other corporate and governmental evidences of
indebtedness held by financial institutions (with certain
exceptions) were no longer considered as capital gains. See
the discussion of Net Gains on Sales of Bonds by Financial
Institutions in the Changes in Law section.

Net gain or loss, noncapital assets

Net gain or loss, noncapital assets reflected additional
amounts beginning with 1962 and 1964 caused by the de-
nial of capital gains treatment to gains realized on dispo-
sitions of certain depreciable assets. See "Net capital gains,"
above.

Beginning in 1970, gains and losses from casualty or
theft of uninsured property were required to be netted
against gains and losses of insured property. If the result
was a gain, then it was consolidated with other gains and
losses of noncapital assets. However, if die results was a loss
then the loss was deductible from total receipts. Prior to
1970, only gains resulting from casualty or theft of unin-
sured property were reflected in the computation of net
gain or loss. Losses, in fact, were fully deductible and in-
cluded in "other deductions." See "Net capital gains" in
the Explanation of Terms. Also see Changes in Law section.

Also beginning in 1970, this item included net gains
from sales of l)onds and other corporate and governmental
evidences of indebtedness by financial institutions. Pre-
viously, these gains were included in Net capital gains. See
the Changes in Law section.

Net income or deficit

Net income or deficit was affected by law changes appli-
cable to income and deduction items. Beginning with 1963,
underwriting profits of most mutual fire and casualty insur-
ance companies were included in net income. Previously
these amounts weie not reported for tax purposes. Also,

Corporation Returns/ 1970 • Historical Summary

197

beginning with I9()3, certain income from related foreign
corporations constructively received was reflected in net
income.

Net long-term capital gain
taxed at alternative rates

See the Changes in Law section for a discussion of the
change in rates (with certain exceptions) from 25 percent
to 28 percent in 1970 and 30 percent in 1971 and there-
after. These rates were prorated for 1909 and 1970 for cor-
porations with accounting periods overlapping 1969, 1970,
and 1971.

Net operating loss carryover

Net operating loss carryover statistics were affected by
the modifications in the carryover periods during which
certain losses could be offset against net income. New or
revised carryover periods were introduced for regidated
transportation corporations (1963) and for foreign expro-
priation losses (19(34). Beginning in 1964, mutual fire and
casualty insiuance companies were allowed the deduction.

Notes and accounts receivable

For 1963-1965, the item may include some unidentifiable
amounts of mortgage and real estate loans included by
savings and loan associations because the return form for
these years did not have separate lines for those accounts.
(Where identified, mortgage and real estate loans were
included with "other investments.")

Other deductions

Other deductions included special business deductions
unique to most mutual fire and casualty insurance compa-
nies beginning with 1963. Previously these amounts were
not deductible for tax purposes inasmuch as the under-
writing income to which they were related ■ivas nontaxable.

The 1970 statistics reflect the difl^erent treatment of
casualty or theft gains and losses under the Tax Reform
Act of 1969. See the discussion in the Changes in Law
section.

Also beginning in 1970, the use of the life insurance
small business deduction by members of controlled groups
was curtailed.

Other employee benefit plans

With respect to mutual fire and casualty insiuance com-
panies, employee benefit plan contributions and all other
business expenses became deductible for tax purposes for
the first time for 1963. (Previously, only investment ex-
penses could be deducted.)

Other investments

Odier investments included mortgage and real estate
loans for 1963 through 1965. From 1961 through 1962, and
beginning again in 1966, mortgage and real estate loans was
a separate balance sheet account on the return form and

was shown as a separate item in the statistics. For addi-
tional information see "Mortgage and real estate loans."

Other specified current assets

Other specified current assets consisted of cash, notes
and accounts retci\able (less reserves for bad debts), "other
current assets," and for 1961, mortgage and real estate loans
of banks and trust companies.

Pension, profit sharing, stock bonus,
annuity plans

Pension, profit sharing, stock bonus, and annuity plans
included contributions deducted by life insurance compa-
nies.

For mutual fire and casualty insurance companies, em-
ployee benefit plan contributions and all other business
expenses became deductible for tax purposes for the first
time in 1963. (Previously, only investment expenses could
be deducted.)

Retained earnings, appropriated

Retained earnings, appropriated, was entitled "Surplus
reser\cs" in years prior to 1966. Except for the more cm-
rent heading, the statistics are comparable.

Retained earnings, unappropriated

Retained earnings, unappropriated, was entitled "Earned
surplus and undivided profits" in years prior to 1966. Ex-
cept for the more current heading, the statistics are com-
parable.

Short-term debt

Short-term debt is the abbreviated title given mortgages,
notes, and bonds payable and maturing in less than 1 year
from date of the balance sheet. Mortgages, notes, and
bonds payable are discussed in the Explanation of Terms
section.

Specified current liabilities

Specified current liabilities included accounts payable,
mortgages, notes, and bonds payable, with maturity less
than 1 year from date of balance sheet and "other current
liabilities."

Statutory special deductions

Except for the net operating loss carryover, these deduc-
tions were affected by variations in tax rates. See the dis-
cussion in the Explanation of Terms for a complete list of
the deductions and examples of their dependence upon tax
rates. Also beginning in 1970, the amounts for the divi-
dends received deduction were affected by the gradual in-
crease in the deduction for certain intragroup di\idends
allowed members of controlled groups claiming multiple
surtax exemptions under Code section 1562. The deduction
was increased from 85 percent in 1969 to 100 percent over
a 6-year period.

198

CORPORATION RETURNS

Corporation Returns/1970 • Historical Summary

Table 22. -NUMBER OF RETURNS, 1961 THROUGH 1970

Numbtr of returns

Number of
subsidiary
corporations
included in
consolidated
returns

Year

Total
corporations^

Inactive
corporations

Active corporations^

Consolidated

returns

(parent
corporations)

Total

With net

Without net

(1)

(2)

(3)

(4)

(5)

(6)

(7)

1961

1,240,759
1,318,757
1,381,677
1,437,209
1,490,103

1,537,857
1,609,900
1,614,678
1,737,877
1,747,629

50,473
50,715
58,490
63,692
66,123

69,132
75,540
73,008
79,057
82,152

1,190,286
1,268,042
1,323,187
1,373,517
1,423,980

1,468,725
1.534,360
1,541,670
1,658,820
1,665,477

715,589
783,195
808,045
858,515
915,311

939,846

988,906

999,328

1,045,520

1,008,337

474,697
484,847
515,142
515,002
508,669

528,879
545,454
542,342
613,300
657,140

4,553
4,847
5,822
7,450
8,957

9,759
10,765
14,330
17,155
19,871

19 501

1965

39,670

1967

47,691

83,438

1970

97,586

^Includes consolidated returns which are shown separately in column (6) .

NOTE: For definitions and limitations of classifications used, see Explanation of Terms and Historical Comparability of Terms sections of this report.
Sample and Limitations of the Data for each of the years 1961 through 1970 appears in the annual volumes for these years.

Description of the

Corporation Returns/1970 • Historical Summary

199

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Corporation Returns/1970 • Historical Summary

203

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s

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r~-CMOO-J^OCT'CT»'* ^c

807
627
957

543
120
933
824

900
129
344
160
893

912
329
930
858
550

969
366
775
593
874

726
728
917

577
204

428
854
680
090
268

870
347
401
047
282

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2

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active
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returns

3

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204

Corporation Returns/1970 • Historical Summary

1

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205

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Section 6

Forms and Instructions,

1970

Contents

Form 1120

U- S. Corporation income tax return, 210

Schedule D, Form 1120

Sales or exchanges of property, 221

Form 1120-F

U. S. Income tax return of foreign corporation, 225

Form 1120L

U. S. Life insurance company income tax return, 239

Schedule D, Form 1120L

U. S. Life insurance company sales or exchanges of prop-
erty, 253

Form 1120M

U. S. Mutual insurance company income tax return, 257

Form 1120S

U. S. Small business corporation income tax return, 268

Schedule D, Form 1120S

Sales or exchanges of property, 276

Form 3468

Computation of investment credit, 280

Form 4626

Computation of minimum tax, 282

209

210

Corporation Returns/1970 • Forms and Instructions

1120

Department of the Treasury
Internil Revenue Service

U.S. Corporation Income Tax Return

For calendar year 1970 or other taxable year beginning

1970, ending

19 .

(PLEASE TYPE OR PRINT)

70

Check if a —

A Consolidited return

n

B Penonal Holdine Co. D

C Business Code No. (See page
7 01 instructions.)

Number and street

City or town, State, and ZIP coda

IMPORTANT — Fill in all applicable lines and schedules. If Ihe lines on the schedules are not sufficient, see instruction N.

UI

o
o

z

«/)

(A

o

z
o

p
o

3

a
u

o

X

<

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 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)

TOTAL income — Add lines 3 through 10

11

D Employer Identificition No.

E County In which located

F Enter total assets trom line
14, column (D), Schedule
L (See instniction R)

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)

^o interest ■••••••••••■•■•■••*aa««

19 Contributions (not over 5% of line 28 adjusted per instructions — attach schedule)

20 Amortization (attach schedule)

21 Depreciation (Schedule G)

22 Depletion

23 Advertising

24 Profit sharing, stock bonus, pension and annuity plans (see instructions) . . .

25 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)

)

31 TOTAL TAX (Schedule J)

32 Credits: (a) Tax paid (deposited) with Form 7004 application for extension (attach copy) .

(b) Estimated tax — Overpayment from 1969 allowed as a credit ,

1970 estimated tax payments (deposits)

Less refund of 1970 estimated tax applied for on Form 4466 .

(c) Credit from regulated investment companies (attach Form 2439) ,

(d) U.S. tax on special fuels, nonhighway gas and lubricating oil (attach Form 4136) ,

33 TAX DUE (line 31 less line 32). See instruction G for depositary method of payment . -

34 OVERPAYMENT (line 32 less line 31)

35 Enter amount of line 34 you want: Credited to 1971 estimated tax ^ Refunded

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the t>est of my knowledge and belief it is true '
correct, and complete. If prepared by a person other than the taxpayer, his declaration is based on all information of which he has any luiowledge.

CORPORATE
SEAL

Stsnalure of officer

TlUa

Individual or firm signature of preparer

Address

Corporation Returns/1970 • Forms and Instructions

211

Form 1120 (1970)

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

1 Domestic corporations subject to 85% deduction .

2 Certain preferred stocli of public utilities . . .

3 Foreign corporations subject to 85% deduction .

4 Dividends from wfiollyowned foreign subsidiaries
subject to 100% deduction (section 245(b)) . .

5 Other dividends from foreign corporations . . .

6 Includable income from controlled foreign cor-
porations (Subpart F; attach Forms 3646) . .

7 Foreign dividend gross-up (section 78) . . . .

8 Qualifying dividends received from affiliated
groups and subject to the 100% deduction

(section 243(a)(3))

9 Qualifying dividends received from affiliated
groups and subject to the provisions of section
1554(b)

10 Other dividends

4 Other costs (attach schedule) . . • ■ .

5 Total

■-

6 Less inventory at end of year

7 Cost of goods sold — Enter on line 2, page 1 .

Method of inventory valuation „

Was there any substantial change in the manner of determining quan-
tities, costs, or valuations between opening and closing inventory?

Y«s □ No □. If "Yes," attach an explanation

11 Total — Enter here and on line 4, page 1 . . .

1. Name of officer

2. Social security number

3. Title

4. Time
devoted to
business

Percent of CO rporaliofi
stock owned

7. Amount of
compensation

8. Expense account
allowances

5. Common , 6. Preferred

Total compens3tion of officers — Enter here and on line 12, page 1

fMM%MM

Schedule F— BAD DEBTS— RESERVE METHOD (See instruction 15)

1. Y«ir

2. Trade notes and accounts re-
ceivable outstanding at end ol year

3. Sates on account

Amount added to reserve

6, Amount charged
against reserve

7. Resenre for bad debts
at end of year

4. Current year's
provision

5. Recoveries

1965.

1966.

1967.

- - -

1968.

1969.

1970.

Schedule G — DEPRECIATION (See instructions for Schedule G)

Taxpayers using Revenue Procedures 62-21 and 65-13: Mal<e no entry in column 2, enter the cost or other basis of assets held at end of year i
column 3, and enter the accumulated depreciation at end of year in column 4.

1. Group and guideline class
or description ot property

2. Dale
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

1 Total additional first-year depreciation (do not include in itf

m*; hrlnwl

Buildings

Furniture and fixtures

Transportation equipment • . • .

Machinery and other equipment . .

Other (specify)

2 Totals

3 Less amount of depreciation claimed in Schedule A and els

4 Balance — Enter here and on line 21, pa|

?e 1

Schedule H— SUMMARY OF DEPRECIATION

Straight line

Declining balance

Sum ot the
years-digits

Units of
production

Additional first-year
(section 179)

Other (specify)

Total

1 Under Rev. Procs.

6?-3Iand 65-13

^^^^

^^^^^P

2 Other . . .

212

Corporation Returns/1970 • Forms and instructions

Form 1120 (1970)

Pago 3

Schedule I — SPECIAL DEDUCTIONS

1 (a) 85% of line 1, Schedule C

(b) 60.813% of line 2, Scfiedule C (Fiscal year corporations, see page 6 of instructions)

(c) 85% of line 3, Schedule C

(d) 100% of line 4, Schedule C

2 Total — See page 5 of instructions for limitation

3 100% of line 8, Schedule C

4 Enter dividends-received deduction allowed for dividends reported on line 9, Schedule C. See section 1564(b) for computation .

5 Dividends paid on certain preferred stock of public utilities (see instructions)

6 Western Hemisphere trade corporations (see instructions)

7 Total special deductions — Add lines 2 through 6. Enter here and on line 29(b), page 1
Schedule J — TAX COMPUTATION

1 Taxable income (line 30, page 1)

2 Surtax exemption— Enter line 1 or $25,000, whichever Is lesser. (Component members of a controlled group see page 6 of
instructions and enter your surtax exemption or line 1, whichever js 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 alternative tax from separate Schedule D, whichever is lesser) . .
(b) Tax Surcharge— 21/2% of line 5(a) (Fiscal and short year corporations, see page 6 of instr.) .

6 Foreign tax credit (attach Form 1118)

7 Line 5 less line 6

8 Investment credit (attach Form 3468)

9 Line 7 les? line 8

10 (a) Personal holding company tax (attach Schedule 1120 PH)

(b) Tax Surcharge- 2y2% ol line 10(a) (Fiscal and short year coiporations, see page 6 o( instr.) .
H Tax from recomputing a prior year investment credit (attach Form 4255)

12 Minimum tax on tax preference items (See page 6 of instructions). Check here □ if Form 4625 is attached ,

13 Total tax — Add lines 9 through 12. Enter here and on line 31, page 1

Schedule K— RECORD OF FORM 503 FEDERAL TAX DEPOSITS (List deposits in order of dcte made

Serial number

Dale of
deposit

Sena! number
ol Form 503

Date of
daposit

Serial number
of Form 503

-Sea instructior; G)

Date of
deposit

G Date incorporated

H (1) Did you at the end of the taxable year own directly or indirectly
50% or more of the voting stock of a doniestic corporation?

Yes n No D
(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 Q No Q

(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," show the taxable income (or
loss) from lino 30. page 1, Form 1120 of such corporation for the
taxable year ending with or within your taxable year

If the answer to (2) above is "Yes," was the owner of such voting
stock an alien individual or a foreign corporation, partnership, trust
or association? Yes Q No Q

I Did you have any contracts or subcontracts subject to the Renego-
tiation Act of 1951? Yes □ No □. If "Yes," enter the aggregate

gross dollar amount billed during the year

J Did you ever declare a stock dividend? .... Yes □ No □
K Did you claim a deduction for expenses connected with: Yes No

(1) Entertainment facility (boat, resort, ranch, etc.)? . . . Q □

(2) Living accommodations (except employees on business)? . D D

(3) Employees' families at conventions or meetings? . . . . Q D

(4) Employee or family vacations not reported on Form W-2? . D Q

L Taxable income (or loss) from line 30, page 1, Form 1120 for:
1967 , 1968 1969

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 1551? Yes D No D (2) Section 1562? Yes D No Q
If answer to (1) or (2) is "Yes." check type of relationship:
(a) parent-subsidiary Q (b) brother-sister Q
(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 □ No Q

O Did the corporation, at any time during the taxable year, have any
interest in or signature or other authority over a bank, securities, or
other financial account in a foreign country? Yes □ No Q. If
"Yes" attach Form 4683. (For definitions, see Form 4683.)

P Were you a U.S. shareholder of any controlled foreign corporation?
Yes □ No □• (See sections 951 and 957.) If "Yes," attach Form
3646 for each such corporation.

Q During this taxable year, did you pay dividends (other than stock
dividends and distributions in exchange for stock) in excess of your
earnings and profits? Yes Q No Q. (See sections 301 and 316.)
If "Yes," file Schedule A, Form 1096, If this is a consolidated return,
answer here for parent corporation and on Form 851, Affiliations
Schedule, for each subsidiary.

R Did you file all required Forms 1099, 1096 and 1087? Yes Q No □

Corporation Returns/1970 • Forms and Instructions

213

Form U20 (1970)

Schedule L— BALANCE SHEETS

Page 4

ASSETS

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 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 .

Beginning ol taxable yeai

End of taxable year

(A) Amount | (B) Total 1 (C) Amount \ (0) Total

( )

( )

Schedule M-1 — RECONCILIATION OF INCOME PER BOOKS WITH INCOME PER RETURN

1 Net income per books • • .

7 Income recorded on books this year not
included in this return (itemize)
(a) Tax-exempt interest $ ,

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)
(a) Depreciation . $

5 Expenses recorded on books this year not
deducted in this return (itemize)
(a) Depreciation . , $

(b) Depletion , . $

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)

1 Balance at beginning of year

2 Net income per books . , .

3 Other increases (itemize)

Total of lines 1. 2, and 3

5 Distributions; (a) Cash ,

(b) Stock .

(c) Property

6 Other decreases (itemize) ..

7 Total of lines 5 and 6 . . .

8 Balance at end of year (line 4 less 7) .

ifUS GOVERNMENT PRINTING OFFICE. 197»-0-39e-232 52-0237640

214

Corporation Returns/1970 • Forms and Instructions

■ U Internal Revenue Service
Instructions for Form 1120
U.S. Corporation Income Tax Return

(References are to the Internal Revenue Code.)

General Instructions

A. Taxpayers required to file Form
1120.—

1. Domestic corporations, whether
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. Insurance companies de-
scribed in section 831.

B. Returns required of certain orga-
nizations.—

1. Foreign corporations other
than life and mutual insurance com-
panies 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 the corporation's prin-
crpal business, office, or
agency In the U.S. is
located in Use this address

Delaware, District of

Columbia. Maryland, New

Jersey. Pennsylvania,

Virginia

Alabama. Florida. Georgia,

Mississippi. North Carolina,

South Carolina, Tennessee

Internal Revenue Service

Center
11601 Roosevelt Boulevard
Philadelphia. Pa. 19155

Indiana, Kentuclty,
Michigan, Ohio, West
Virginia

Arkansas. Colorado. Kansas,
Louisiana, New Mexico,
Oklahoma. Texas, Wyoming

Internal Revenue Service

Center
4800 Butord Highway
Chamblee. Georgia 30006
Internal Revenue Service

Center
Cincinnati, Ohio 45298

Internal Revenue Service

Center
3651 S. Interregional

Highway
Austin, Texas 78740

Alaska, Arizona. California,
Hawaii, Idaho. Montana
Nevada. Oregon. Utah.
Washington

Illinois, Iowa. Minnesota.
Missouri. Nebraska. North
Dakota, South Dakota.
Wisconsin

Internal Revenue Service

Center
1160 West 1200 South

Street
Ogden. Utah 84405
Internal Revenue Service

Center
2306 E. Bannister Road
Kansas City. Missouri

64170

Connecticut. Maine,
Massachusetts, New
Hampshire, New York,
Rhode Island. Vermont

Internal Revenue Service

Center
310 Lowell Street
Andover, Mass. 01812

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 an automatic 3-month
extension of time to file Form 1120
must be made on Form 7004.

E. other information returns and
forms that may be required. —

1. Forms W-2 and W-3. — State-
ment of wages, other compensation,
and tax withheld; and reconciliation of
tax withheld.

2. Forms 966, 1099-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
dividends, earnings, interest, patronage
dividends, rents, royalties, annuities,
pensions, foreign items; and prizes,
awards, etc., to nonemployees.

4. Form 1118. — Computation of
foreign tax credit.

5. Form 2950. — Statement in
support of deduction for payments to
an employee's 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.

8. Forms 3921, 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 special fuels,
nonhighway gasoline and lubricating
oil.

10. Form 4255. — Tax from re-
computing a prior year investment
credit.

11. Form 4626. — Computation of
minimum tax on tax preference items.

12. Schedule PH (Form 1120). —
Computation of U.S. personal holding
company tax.

13. Form 4683, — U.S. informa-
tion return on foreign bank, securities,
and other financial account(s).

F. Period to be covered by 1970
return. — The 1970 return is to be filed
for calendar year 1970 and fiscal years

beginning in 1970 and ending in 1971.
If the return is for a fiscal year, fill in
the taxable year space on the form.

FINAL RETURNS.— If the corpo-
ration ceases to exist, write "FINAL
RETURN" 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. Depositary method of payment of
tax. — The balance of tax due (line 33)
must be paid in full when the return is
filed or in two installments, 50% by
the 15th day of the 3d month and 50%
by the 15th day of the 6th month fol-
lowing 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.

In Schedule K, list all Form 503 de-
posits that relate to the taxable year
for which this return is filed and which
were made before or simultaneously
with the filing of this return.

Timeliness of deposits will be deter-
mined by the date the deposit was
received by the commercial bank depos-
itary or Federal Reserve bank.

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 that 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 tax becomes due. Corpo-
rations should not submit with their
tax returns the receipts for Treasury
bills surrendered to Federal Reserve
banks.

Penalty for failure to pay tax. — Sec-
tion 6651 imposes a penalty for failure
to pay tax (other than estimated in-
come tax) when due. The penalty is a

Corporation Returns/1970 • Forms and Instructions

215

half percent a month or fraction of a
month, up to 25%, on the net amount
due and is in addition to the 6 percent
per year interest charge imposed on
unpaid tax. The penalty does not apply
if the failure is due to reasonable
cause. An authorized extension of time
to file a return will be considered rea-
sonable cause for failure to pay on
time.

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 in-
come 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 in-
come. (See section 446.)

Unless the law specifically permits,
you 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 that
expect their "estimated tax" to be $40
or more must make estimated tax pay-
ments. "Estimated tax" is the amount
of the corporation's expected income
tax (after credits) less an exemption
from estimated tax. After taking the
exemption into account, a tax liability
of $5,550 or more for taxable years be-
ginning in 1971 will result in estimated
tax of $40 or more. This amount
($5,550) will be less for members of a
controlled group of corporations that do
not receive a full $25,000 surtax
exemption.

For taxable years beginning in 1971,
the exemption is the sum of $5,500 and
an amount that is 20% of the differ-
ence between the tax liability (not to ex-
ceed $100,000) and $5,500. (For tax-
able years beginning in 1972 the total
exemption will be 22% of the corpora-
tion's surtax exemption.)

Members of a controlled group of
corporations that do not receive a full
$25,000 surtax exemption must sub-
stitute 22% of their surtax exemption
for the $5,500 mentioned above.

Form 1120-W may be used as a
worksheet to compute your estimated
tax.

If you underpaid your estimated tax
and believe a penalty charge should not
be asserted, attach Form 2220 to your
return.

A corporation that has overpaid its
estimated tax may apply for a "quick
refund" if the overpayment is (1) at
least 10% of the corporation's ex-
pected income tax liability AND (2) at
least $500.

Application must be made on Form
4466 within 21/2 months after the end
of the taxable year and before the cor-
poration files its tax return.

K. Consolidated returns. — The par-
ent corporation must attach Form 851,
Affiliations Schedule, to the consoli-
dated return. For the first year a con-
solidated return is filed, each subsidiary
must 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% or more
in value of the outstanding stock of a
foreign personal holding company, at-
tach statement required by section
551(d).

If you control a foreign corporation
or were a 10% or more shareholder of
a controlled foreign corporation, you
may be required to file Forms 2952
and 3646.

M. Financial statements. — The bal-
ance sheets must agree with your books
and records. Any differences must be
reconciled. Copies of balance sheets re-
quired by Federal, State, etc., authori-
ties may be used in place of Schedule
L. Certificates of deposit should be in-
cluded as cash on line 1 of the balance
sheet.

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 entered as line 30,
page 1 .

N. Attachments. — Attachments may
be used if the lines on the form sched-
ules are not sufficient. They must con-

tain all the required information and
follow the format of the schedules on
the return. If an attachment is used in
place of a schedule having a summary
line on page 1, the total need not be
entered on the schedule but must be
entered on page 1 .

Enter your name and identifying num-
ber on all attachments exactly as shown
on your preaddressed form.

0. Amended return. — An error in a
previously filed income tax return may
be corrected by filing a Form 1120X,
Form 843, or an amended Form 1120.
Although the use of Form 1120X is not
mandatory, IRS prefers it be used
rather than a claim Form 843, or an
amended Form 1120, since Form
1120X is designed to expedite proc-
essing.

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, ar by any
other corporate officer (such as tax
officer) who is authorized to sign.

A receiver, trustee, or assignee must
sign any return that 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.

S. Transfers to corporation con-
trolled by transferor. — If a person
acquires stock or securities of a corpo-
ration in exchange for property, and any
gain or loss is not recognized under
section 351, the transferor and trans-
feree must file with their return for
the taxable year in which the exchange
is consummated, the information re-
quired by Section 1.351-3 of the
regulations.

Specific instructions

(Numbered to correspond with the
line numbers on page J of the return.)

1. Gross receipts. — Enter gross re-
ceipts or sales from all business opera-
tions except those required to be
reported 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

216

Corporation Returns/1970 • Forms and Instructions

profits to gross sales, (e) amount col-
lected, and (f) gross profit on amount
collected.

2. Cost of goods sold. — The meth-
od of valuing inventories may not be
changed without permission. Applica-
tion 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 (LIFO) method of valu-
ing inventory provided in section 472
must attach Form 970 to its return for
the first year that method is to be used.
Cost of operations (where 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 Sched-
ule C.)

[1.] Enter dividends received
from domestic corporations subject to
income tax and which are subject to
the 85% 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% 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
that is subject to income tax and is
allowed the deduction provided in sec-
tion 247 for dividends paid.

[3.] Enter dividends received from
foreign corporations and which qualify
for the 85% deduction provided in sec-
tion 245(a).

[4.] Enter dividends received from
wholly-owned foreign subsidiaries and
which are eligible for the 100% deduc-
tion 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 the 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.

This 100% deduction does not
apply if an election under section 1562
(election of multiple surtax exemptions
by a controlled group of corporations)
is effective for either (1) the taxable
year of the domestic corporation in
which the dividends are received, or
(2) the taxable year of the foreign cor-
poration out of the earnings and profits
of which the dividends are paid.

[5.] Enter foreign dividends (in-
cluding minimum distributions under
subpart F) that are not reportable on
lines 3 and 4. Exclude distributions of
amounts constructively taxed in the
current year or in prior years under
subpart F.

[6.] Include income constructively
received from controlled foreign cor-
porations under subpart F. This amount
should equal the total of amounts re-
ported in Schedule A, line 5 of Form(s)
3646.

[7.] Include gross-up for taxes
deemed paid under sections 902 and
960.

[8.] Enter only those dividends
that are subject to the elective provi-
sions of section 243(b) and are en-
titled to the 100% dividends-received
deduction under section 243(a)(3).
Corporations making this election are
subject to the provisions of section
1561.

[9.] Enter only those dividends
that are subject to the elective provi-
sions of section 243(b) and are en-
titled to the dividends-received deduc-
tion as computed under the provisions
of section 1564(b). Corporations mak-
ing this election are subject to the pro-
visions of section 1562 as modified
by section 1564.

[10.] Include dividends (other
than capital gain dividends) received
from regulated investment companies
and which are not subject to the 85%
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.

Do not offset interest income against
interest expense.

7. Gross rents. — Enter the gross
amount received for the rent of prop-
erty. Deduct expenses such as repairs,

interest, taxes, and depreciation 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 must be reported in detail in
Schedule D even though no gain or loss
is indicated.

If the net long-term capital gain ex-
ceeds the net short-term capital loss, or
in case of only a net long-term capital
gain, compute the alternative tax on
separate Schedule D to see if it pro-
duces a lesser tax.

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. —
Complete column 8 of Schedule E for
your 25 highest paid officers. To deter-
mine the highest paid officers, add all
allowances, including expense account
allowances, to each officer's compensa-
tion. Column 8 does not have to be
completed for any officer for whom 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, that 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 that 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 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 taxes;
estate, inheritance, legacy, succession,
or gift taxes; foreign or United States
possession income taxes if a foreign
tax credit is claimed; Federal taxes
paid on bonds containing a tax-free
covenant, or taxes not imposed upon

Corporation Returns/1970 • Forms and Instructions

217

the taxpayer. See section 164(d) for
apportionment of taxes on real prop-
erty 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 transactions between related
taxpayers.

19. Contributions. — Enter contribu-
tions 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).

The amount claimed may not exceed
5% of taxable income computed with-
out regard to (1) this deduction, (2)
the "special deductions" in line 29(b),

(3) any net operating loss carryback to
the taxable year under section 172, and

(4) any capital loss carryback to the
taxable year under section 1212(a)(1).

Charitable contributions in excess of
the 5% limitation may not be deducted
for the taxable year but may be carried
over to the 5 succeeding taxable years.

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
during the taxable year. A declaration,
signed by an officer, must be attached
to the return stating that the resolu-
tion authorizing the contributions was
adopted by the board of directors.

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. — In the case of a chari-
table contribution of property, the con-
tribution must be reduced by the sum of

(1) the ordinary income and

(2) in the case of certain contribu-
tions, 621/2% of the long-term
capital gain,

that would have resulted if the property
were sold at its fair market value. The
reduction for 621/2% of the long-term
capital gain applies to (1) contributions
of tangible personal property for use by
an exempt organization for a purpose

4

or function unrelated to the basis for
its exemption, and (2) contributions of
any property to or for the use of certain
private foundations. (Section 170(e).)
Bargain sale to a charitable organi-
zation.— If a charitable contribution de-
duction Is allowed by reason of a sale
of property to a charitable organization,
the adjusted basis for determining gain
from the sale Is an amount which Is in
the same ratio to the adjusted basis as
the amount realized is to the fair mar-
ket value of the property.

20. 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)
amortization 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.

See section 169 for conditions under
which the cost of certified pollution con-
trol facilities may be amortized over a
period of 60 months.

21. Depreciation. — See Instructions
for Schedule G.

22. Depletion. — The percentage de-
pletion rate for oil and gas wells is
22%. Refer to section 613(b) for rates
applicable to other natural deposits.

Attach Form T if a deduction Is
claimed for depletion of timber.

24. A Form 2950 should be at-
tached for each profit-sharing, stock
bonus, pension and annuity plan. This
form must be filed whether the deduc-
tion Is under a qualified or nonqualified
plan.

25. Other employee benefit plans. —
Enter deductions for contributions to
employee benefit plans other than those
claimed on line 24, such as insur-
ance, health, or welfare plans. Attach
a schedule for each plan showing: (1)
nature of benefits, i.e., group-term life
insurance, group permanent life insur-
ance, non-insured death benefit, hos-
pitalization, surgical, medical, sickness,
accident, major medical expense, un-
employment benefit, or other welfare
benefits; (2) method of financing, i.e.,
insured, industry or areawide fund, self-
Insured fund, or direct benefit pay-
ments; (3) amount of deduction; (4)
amount of employee contributions; (5)
number of employees covered; and (6)
if a self-insured plan, the amount of
benefits paid during the taxable year.
Also show the number of employees em-
ployed by the corporation.

26. Other deductions. — No deduc-
tion Is allowable for any amount alloca-
ble to a class of exempt income other
than exempt interest income. Items di-

rectly attributable to wholly exempt in-
come shall be allocated thereto, and
items directly attributable to any class
of taxable income shall be allocated to
such taxable income.

If an item is 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. Show the
amount allocated by apportionment
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).)

Generally, 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 years to which it may be car-
ried, then to the next earliest year, etc.
The portion of the loss that may be
carried to each of the other 7 taxable
years is the excess, if any, of the 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 1 are computed without
regard to the 85% limitation provided
in section 246(b). See section 1.172-2
of the regulations.

(4) Tije special deduction allowed
by section 247 (dividends paid on cer-
tain preferred stock of public utilities)
is computed without regard to section
247(a)(1)(B).

As stated, the net operating loss de-
duction is the sum of the carryovers
and carrybacks. However, the following
modifications must be taken into ac-
count in determining the taxable in-
come that must be subtracted from a
net operating loss to determine the por-
tion of such loss that will still be avail-
able to carry to a subsequent year:

(a) The special deduction pro-
vided In section 922 (Western Hemi-
sphere trade corporations) is not
allowed.

218

Corporation Returns/1970 • Forms and Instructions

(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 was
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 refund of the taxes
affected may be obtained by filing Form
1139.

29(b). Special deductions. — See in-
structions for Schedule I.

Schedule G — Depreciation

Fill in schedule G if a deduction is
claimed for depreciation of property,
leasehold improvements, patents, or
copyrights. Form 4562, Depreciation,
may be used as a supplement to
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% of the cost or other basis
of the property.

Alternative depreciation guidelines
and rules. — Revenue Procedure 62-21
(supplemented by Revenue Procedure
65-13) sets forth alternative stand-
ards and procedures for determining
depreciation. Taxpayers who wish to
use these provisions must use them
for all assets in a particular guideline
class.

Tangible property other than real
property. — Tangible personal property,
whether new or used, may be depre-
ciated under the straight line method or
the 150% declining balance method.

New tangible personal 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 that does not result in
accumulated allowances at the end of

Schedule l-Special Deductions

(Numbered to correspond with line
numbers in Schedule I.)

1. A small business investment com-
pany operating under the Small Busi-
ness Investment Act of 1958 may de-
duct 100% of dividends received from
domestic corporations subject to in-
come tax. (Section 243(a)(2).)

In general, no dividends-received de-
duction will be allowed on any share of
stock (a) that is disposed of if the cor-
poration held it for 15 days or less, or
(b) to the extent the corporation is
under an obligation to make corre-
sponding payments with respect to sub-
stantially identical stock or securities.

2. Limitation on dividends-received
deduction. — Line 2 may not exceed
85% of (line 28, page 1, less the sum
of lines 3, 4, and 6 of Schedule I). For
this purpose, line 28, page 1, is to be

any year (during the first two-thirds
useful life of the property) greater than
the total that could have been deducted
if the double declining balance method
had been used.

New section 1250 property. — The
double declining balance and sum of
the years-digits methods may not be
used except for (1) new residential
rental property (from which at least
80% of the gross rental income is
derived from rental of residential units),
(2) other new real property acquired
before July 25, 1969, and (3) new real
property placed in service after July 24,
1969, if construction, acquisition, or
permanent financing arrangements
were entered into before July 25, 1969.
Other new real property acquired after
July 24, 1969, may be depreciated
under the straight line or 150% de-
clining balance methods.

Used section 1250 property. — Used
residential rental property acquired
after July 24, 1969, with a useful life
of 20 years or more may be depreciated
under the 125% declining balance
method. In the case of used real prop-
erty acquired before July 25, 1969, or
used real property acquired after July
24, 1969, pursuant to a written con-
tract entered into before July 25, 1969,
for the acquisition of such property or
for the permanent financing thereof,
depreciation is limited to the 150%
declining balance method. Other used

computed without regard to any capital
loss carryback to the taxable year under
section 1212(a)(1).

In a year in which a net operating
loss occurs, sections 172(d) and
246(b) provide that this 85% limita-
tion does not apply even if the loss is
created by the dividends-received de-
duction. In the case of a small business
investment company, the dividends-
received deduction of 100% included
in line 2 is not subject to the overall
85% limitation.

Financial institutions, see section
596 for special limitation on dividends-
received deduction.

5. 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
their preferred stock during the taxable
year, or (2) taxable income computed

real property acquired after July 24,

1969, may be depreciated under the
straight line method.

Rehabilitation expenditures for low-
income rental housing. — An election
may be made to depreciate property at-
tributable to rehabilitation expenditures
for low-income rental housing incurred
after July 24, 1969. Such depreciation
may be claimed under the straight line
method using a useful life of 60 months.
For details see section 167(k).

Section 179 — Additional first-year
depreciation allowance. — For the first
year a depreciation deduction is allow-
able, corporations may elect to write
off 20% of the cost (before adjustment
for salvage value) of tangible personal
property (whether new or used) with a
useful life of 6 years or more, up to an
aggregate cost of $10,000.

Controlled corporate groups must
apportion this $10,000 amount among
members of the group. For this pur-
pose, section 179(d)(7) provides a
special definition of controlled groups.

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.

without regard to this deduction. For
calendar year 1970, this percentage is
28.455 percent. For fiscal years, see
instruction 7 for applicable percentage.
In a year in which a net operating loss
occurs, section 172(d) provides that
the deduction is to be computed with-
out regard to section 247(a)(1)(B).

6. 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
calendar year 1970, this percentage is
28.455 percent. For fiscal years, see
instruction 7 for applicable percentage.

7. Fiscal years beginning in

1970. — The deductions on line
1(b) — dividends received on certain
preferred stock of public utilities, line
5 — dividends paid on certain preferred
stock of public utilities, and line 6 —

Corporation Returns/1970 • Forms and Instructions

219

deduction for Western Hemisphere
trade corporations, are computed using
a formula which includes a fraction, the
numerator of which is 14 and the de-
nominator of which is the sum of the
normal tax and surtax rates. The de-
nominator must be increased to reflect
the applicable surcharge rate. For ex-
ample, the denominator for calendar
year 1970 corporations is 49.2 (48, the
sum of the normal tax and surtax rates,
plus 21/2% of 48).

Corporations with fiscal years begin-
ning before July 1, 1970, must in-
crease the denominator to reflect the
applicable surcharge rate shown In the
instructions for Schedule J.

Corporations with fiscal years begin-
ning after June 30, 1970, will not have
to increase the denominator since they
will have no surcharge. Such corpora-
tions are to use the following rates in
Schedule I:

(a) Line 1(b), dividends received on
certain preferred stock of public
utilities — 60.209.

(b) Line 5, dividends paid on certain
preferred stock of public utili-
ties— 29.167.

(c) Line 6, deduction for Western
Hemisphere trade corpora-
tions— 29.167.

Schedule J — Tax Computation

1. Tax surcharge. — The tax sur-
charge Is 5% for the period beginning
January 1, 1970, and ending June 30,
1970.

The rate for the calendar year 1970,
therefore, is 21/2%.

Since the surcharge expired June 30,
1970, corporations with taxable years
beginning after that date will have no
surcharge.

Corporations with fiscal years begin-
ning before July 1, 1970, 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 1970

Ending
in 1971

Feb. 1
Mar. 1
Apr. 1
May 1
June 1
July 1 and
after

Jan. 31
Feb. 28
Mar. 31
Apr. 30
May 31
June 30 and
after

.02054795
.01671233
.01246575
.00835616
.00410959

-0-

If the corporation prefers, the sur-
charge may be computed using the fol-
lowing formula:

Amount on lines X 5% X No. days in taxable year

5(a) and 10(a) bafora 7-1-70

No. days in taxable year

Fiscal year corporations having a 52-
53 week taxable year and corporations
with a short taxable year must use the
formula to compute their surcharge.

2. Surtax exemption. — In general,
corporations are entitled to a $25,000
surtax exemption. Certain controlled
corporations, however, are limited to a

smaller amount under the provisions
of sections 1561 and 1562. (See sec-
tion 1563 for definition of controlled
group.)

Under the provisions of section

1561, a controlled group of corpora-
tions, with respect to a specified De-
cember 31, must divide one $25,000
surtax exemption equally among all
component members of the group un-
less the group specifically consents to
split up the $25,000 amount among all
component members in accordance with
an apportionment plan. See section
1561 and the regulations thereunder
for the time and manner of making the
consent.

Under the provisions of section

1 562, a controlled group may elect, with
respect to a specified December 31, to
have each component member take a
separate surtax exemption without hav-
ing to divide equally or apportion one
$25,000 surtax exemption among all
component members.

For taxable years beginning In 1970,
however, section 1564 provides that
only one member of a group that has
made an election under section 1562
may claim a full $25,000 surtax exemp-
tion with the others being limited to
$20,833. (This $20,833 Is further re-
duced In years 1^71 through 1974 and
becomes zero In 1975.) Section
1564(a)(2) provides that the compo-
nent members of the controlled group
must elect which member is to receive
the full $25,000 and which members
are to be limited to $20,833. This elec-
tion may be made by attaching a state-
ment to the return of the corporation
claiming the full $25,000 surtax ex-
emption stating that It Is the corpora-
tion that the controlled group has
selected to claim the $25,000 amount
under the provisions of section 1564(a)
(2). The statement must be signed by
each member of the controlled group
and must show the name, address, em-
ployer Identification number and tax-
able year of each member of the'group
subject to the reduced $20,833 exemp-
tion. Such other members must attach
a copy of the statement to their return.

If the group elects to have each com-
ponent member claim a separate sur-
tax exemption under section 1562, each
component member must pay an addi-
tional tax of 6% of the amount of in-
come equal to its surtax exemption. If
only one member of the group has any
taxable income, the 6% tax does not

apply. (Section 1562(b)(1)(A).)

3. Mutual savings banks conducting
life insurance business. — The tax un-
der section 594 consists of the sum
of (1) a partial tax computed on Form
11 20 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
lino 5(a) of Schedule J, Form 1120.
Attach Form 1120-L as a schedule and
Identify as such.

4. Tax from recomputing a prior
year investment credit. — If property is
disposed of prior to the life-years cate-
gory used in computing the investment
credit, the tax for the year of disposi-
tion must be increase(i by the differ-
ence between the credit taken (includ-
ing carrybacks and carryovers) on the
property and the credit that would
have been allowed had the actual life
been used. (See section 47(a)(4) and
(5) for exceptions.) Form 4255 may be
used to compute the tax.

The tax from recomputing a prior
year Investment credit may not be off-
set against the current year's invest-
ment credit.

5. Minimum tax on tax preference
items. — Under the provisions of sec-
tion 56, certain items of tax preference
are subject to a minimum income tax.
These tax preference items, after de-
ducting a $30,000 exemption and the
amount of taxes imposed for the year,
are taxed at a 10% rate.

Items of tax preference Include:

(1) Excess investment interest,*

(2) Accelerated depreciation on
real property,

(3) Accelerated depreciation on
personal property subject to
a net lease,*

(4) Amortization of pollution con-
trol facilities,

(5) Amortization of railroad roll-
ing stock,

(6) Reserves for losses on bad
debts of financial institutions,

(7) Excess percentage depletion,
and

(8) Capital gains.

" Applies to personal holding companies

Corporations having any such tax
preference items must attach Form
4626, Computation of Minimum Tax, to
their return whether or not the mini-
mum tax applies.

Tax Guide for Small Business (Publication 334) contains answers to most questions
that arise if you start, operate, or dispose of a business. Explanations and examples
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 Documents, U.S. Government Printing Office,
Washington, D.C. 20402, or from your District Director, for 75 cents.

220

Corporation Returns/1970 • Forms and Instructions

Codes for Principal Business Activity and Principal Product or Service

These industry titles and definitions are based on the Standard Enter
prise Classification system developed by the Office of Management and
Budget. Executive Office of the President, to classify enterprises by
type of activity in which engaged. The system follows ctosely the
Standard Industrial Classification used to classify establishments.

Using the list below, enter on page 1, under C, the code for the
specific industry group from which the largest percentage of "total

receipts" is derived. "Total receipts" means gross receipts (line 1.
page 1) plus all other income (lines 4 through 10, page 1). On page 3,
under M, state the principal business activity and principal product or
service that account for the largest percentage of total receipts. For
example, if the principal business activity is "Grain mill products," the
principal product or service may be "Cereal preparations."

AGRICULTURE. FORESTRY, and
FISHERIES

Code

0110 Farms.

0120 Agricultural sen/ices and hunting

and trapping.
0130 Forestry and forestry services.
0140 Fisheries.

MINING
Metal mining:
1010 Iron ores.
1020 Copper. lead and zinc, gold and

silver ores.
1098 Other metal mining.
1100 Anthracite and bituminous coal and

lignite mining
Cnjde petroleum and natural gas:
1310 Crude petroleum, natural gas. and

natural gas liquids.
1380 Oil and gas field services.
Nonmetallic minerals (except fuels) min-
ing:

1410 Stone, sand, and gravel.
1498 Other nonmetallic minerals, except

fuels.

CONTRACT CONSTRUCTION

General contractors:

1510 Building construction.

1520 Highway and street construction,

and other heavy construction.
Special trade contractors:

1531 Plumbing, heating, and air condi-
tioning.

1532 Electrical work.

1538 Other special trade contractors.

MANUFACTURING
Food and kindred products:
2010 Meat products.
2020 Dairy products.

2030 Canning and preserving fruits, vege-
tables, and sea foods.
2040 Grain mill products.
2050 Bakery products.
2060 Sugar.

2070 Confectionery and related products.
2082 Malt liquors and malt.

2084 Wines, brandy, and brandy spirits.

2085 Distilled, rectified, and blended
liquors.

208S Soft drinks, flavoring entracts, and

sirups.
2091 Vegetable oil milts, and animal.

marine, and edible fats and oils.
2098 Other food and kindred products.
2100 Tobacco manufactures.
Textile mill products:

2211 Broad woven fabric mills, cotton.

2212 Broad woven fabric mills, man-made
fiber and silk.

2213 Dyeing and finishing, except wool
and knit goods.

2220 Broad woven fabric mills, wool: in-
cluding dyeing and finishing.

2250 Knitting mills.

2270 Carpets and rugs.

2280 Yarn and thread mills.

2291 Narrow fabrics.

2298 Other textile mill products.

Apparel and other fabricated teitlle prod-
ucts:

2310 Men's and boys' clothing.

2330 Women's, children's, and infants'
clothing.

2380 Hats, caps, millinery, fur goods, and
other apparel and accessories

Lumber and wood products, except furni-
ture:

2398 Other fabricated textile products.

2410 Logging camps and logging con-
tractors, sawmills, and planing
mills,

2430 Millwofk. veneers, plywood, and
prefabricated structural wood prod-
ucts.

2493 Wooden containers and other wood
products.

Furniture and fixtures:

2510 Household furniture,

2590 Furniture and fixtures, except house-
hold furniture.

Paper pnd allied products:

2611 Pulp mills.

2614 Paper, panerboard, building paper,
and building board mills.

2G40 Converted paper and paperboard
products, except containers

2650 Paperboard boxes and containers.

Prlntlne. publishing, and allied [ndu«tTles:

2711 Newspapers: publishing, publishing
and printing.

2712 Periodicals: publishing, publishing
and printing.

Code

2715 Books: publishing and printing;
greeting cards; miscellaneous pub-
lishing.

2720 Commercial printing, including
manifold business forms.

2780 Bookbinding, related industries,
and printing trade services.

Chemicals and allied products:

2811 Industrial inorganic and organic
chemicals.

2812 Plastics materials, synthetic resins,
synthetic rubber, and man-made
fibers, except glass.

2830 Drugs.

2841 Soap, detergents, and cleaning
preparations.

2842 Perfumes, cosmetics, and other
toilet preparations.

2850 Paints and allied products.

2870 Fertilizers and other agricultural

chemicals,
2898 Other chemical products, including

gum and wood products.
Petroleum refining and related industries:

291 1 Petroleum refining without extrac
tion.

2912 Integrated petroleum refining and
extraction.

2998 Paving and roofing materials, and
other products of petroleum and
coal.

Rubber and miscellaneous plastics prod-
ucts:

3010 Tires and inner tubes.

3020 Rubber footwear, reclaimed rubber,
and other fabricated rubber products.

3098 Miscellaneous plastics products.

Leather and leather products:

3140 Footwear, except rubber.

3198 Leather tanning and finishing, and
other leather products.

Stone, clay, and glass products:

3210 Glass and glass products.

3240 Cement, hydraulic.

3250 Structural clay products.

3260 Pottery and related products.

3270 Concrete, gypsum, and plaster
products.

3298 Cut stone and stone products, and
abrasive, asbestos, and other non-
metallic mineral products.

Primary metal Industries:

3310 Blast furnaces, steel works, and iron
and steel foundries and forgings.

3330 Nonferrous metals: smelting, refin-
ing, rolling, drawing, and alloying.
including foundries and forgings.

3398 Other primary metal industries.

Fabricated metal products, except ma-

chinery and transportation equipment:

3410 Metal cans.

3420 Cutlery, hand tools, and general
hardware.

3430 Heating apparatus (except electric)
and plumbing fixtures.

3440 Fabricated structural metal prod-
ucts.

3450 Screw machine products, and bolts,
nuts, screws, rivets, and washers.

3461 Metal stampings.

3462 Metal coating and engraving.

3498 Fabricated wire products and other
fabricated metal products.

Machinery, except electrical:

3510 Engines and turbines.

3520 Farm machinery and equipment.

3530 Construction, mining, and materials
handling machinery and equipment.

3540 Metalworking machinery and equip-
ment,

3550 Special industry machinery and
equipment, except metalworking.

3560 General industrial machinery and
equipment.

3570 Office, computing, and accounting
machines.

3580 Service industry machines.

3598 Other machinery, except electrical.

Electrical machinery, equipment, and sup-
plies:

3611 Electrical transmission and distribu-
tion equipment.

3612 Electrical industrial apparatus,
3630 Household appliances.

3650 Radio and television receiving sets,
except communication types.

3661 (^mmunication equipment.

3562 Electronic components and acces-
sories.

3691 Electric lighting and wiring equip-
ment, except insulated wire.

Code

3698 Other electrical machinery, equip-
ment, and supplies.

Transportation equipment:

3711 Motor vehicles; passenger car, truck,
and bus bodies: and truck trailers,

3714 Motor vehicle parts and accessories.

3721 Aircraft, and complete guided mis-
siles and space vehicles.

3722 Aircraft parts, and guided missile
and space vehicle subassemblies,

3730 Ship and boat building and repair.

3791 Railroad equipment, including street
cars

3798 Motorcycles, bicycles, and parts, and
other transportation equipment.

Scientific instruments; photographic equip-
ment; watches and clocks:

3810 Scientific and mechanical measuring
instruments.

3830 Optical, medical, and ophthalmic
goods,

3860 Photographic equipment and sup-
plies.

3870 Watches and clocks.

Miscellaneous manufacturing industries,

including ordnance and accessories:

3910 Jewelry, silverware, and plated
ware.

3920 Toys and sporting goods.

3930 Ordnance, except guided missiles.

3991 Costume jewelry.

3998 Musical instruments, office and
artists' materials, and other manu-
facturing industries.

TRANSPORTATION, COMMUNICATION.
ELECTRIC, GAS. and SANITARY
SERVICES

Transportation:

4011 Railroad transportation, terminals,
and related services.

4020 Local, suburban, and intercity pas-
senger transportation, including taxi-
cabs and school busses.

4030 Motor freight transportation and
warehousing.

4040 Water transportation.

4050 Air transportation.

4060 Pipe line transportation.

4098 Other transportation services.

Communication services:

4810 Telephone communications (wire or
radio).

4820 Telegraph communications (wire or
radio).

4830 Radio and television broadcasting.

4898 Other communication services.

Electric, gas, and sanitary services:

4910 Electric companies and system (95
percent or more).

4920 Gas companies and systems (95 per
cent or more).

4930 Combination companies and sys-
tems— gas. electric, or other serv
ices.

4940 Water supply and other sanitary
services,

WHOLESALE TRADE

5010 Motor vehicles and automotive
equipment.

5020 Drugs, chemicals, and paints,

5030 Dry goods and apparel.

5047 Meat and meat products.

5048 Poultry and poultry products, fish
and sea foods, and other groceries
and related products.

5050 Farm products — raw materials.
5060 Electrical goods.
5070 Hardware, and plumbing and heat-
ing equipment and supplies.
5080 Machinery, equipment, and supplies.

5091 Metals and minerals, except petro-
leum products and scrap

5092 Petroleum and petroleum products

5095 Beer, wine, and distilled alcoholic
beverages

5096 Paper and its products.

5097 lumber and construction materials.

5098 Other wholesale trade.

RETAIL TRADE
Building materials, hardware, and farm
equipment:
5211 Building materials.

5215 Hardware stores.

5216 Farm equipment dealers.
General merchandise stores:

5221 Department stores.

5222 Variety stores.

5223 Mail order houses.

5228 Other general merchandise stores.
5230 Food stores.

Code

Automotive dealers and gasoline service

stations:

5241 Automobile and truck dealers.

5243 Gasoline service stations.

5248 Tire, battery, and accessory dealers,

and miscellaneous aircraft, marine,

and automotive dealers.
Other retail stores:
5250 Apparel and accessories.
5260 Furniture, home furnishings, and

equipment stores.
5270 Eating and drinking places.

5291 Drug stores and proprietary stores.

5292 Liquor stores

5293 jewelry stores

5298 Sporting goods and secondhand
stores, farm and garden supply, fuel
and ice dealers, and other retail
stores.

FINANCE, INSURANCE, and REAL ESTATE
Banks and trust companies:

6011 Mutual savings banks.

6012 Banks and trust companies, except

mutual savings banks
Credit agencies other than banks:

6021 Savings and loan, building and loan
associations.

6022 Personal credit agencies.
6025 Business credit agencies

6028 Loan correspondents and brokers,
and other credit agencies.

Security and commodity brokers, dealers,

exchanges and services:

6033 Security brokers, dealers, and flota-
tion companies

6038 Commodity brokers and dealers: se-
curity and commodity exchanges;
and allied services.

Holding and other investment companies:

6042 Regulated investment companies.

6043 Real estate investment trusts. 1960
Act.

6044 Small business investment com-
panies, 1958 Act.

5048 Other holding and investment cos.
Insurance:

6055 Life insurance.

6056 Mutual insurance, except life or
marine, and certain fire or flood
insurance companies.

6058 Other insurance companies.

6060 Insurance agents, brokers, and

service.
Real estate:
6510 Real estate operators (except devel

opers) and lessors of buildings

6521 Lessors of mining, oil. and similar
property

6522 Lessors of railroad property

6528 Lessors of real property other than
buildings, not elsewhere classified

6550 Subdividers, developers, and oper-
ative builders.

6591 Agents, brokers, and managers.

6*^92 Title abstract companies,

6593 Combinations of real estate, msur
ance, loans, and law offices.

SERVICES
Hotels, camps, and other lodging places:

7013 Tourist courts and motels.

7018 Hotels and other lodging places, ex
cept tourist courts and motels

Personal services:

7210 LautiHries laundry sen/ices, cleaning
and dyeing plants.

7220 Photographic studios. including
commercial photography.

7298 Beauty, barber, shoe repair, and
pressing shops, funeral, and other
personal services.

Business services:

7310 Advertising

7398 Credit reporting and employment
agencies, news syndicates, dupli-
cating, mailing, stenographic, build-
ing, and other business services

Automobile and other repair senices:

7510 Automobile parking, repair, and
services

7550 Repair services, except automobile.

Motion pictures:

7810 Motion picture production, distribu-
tion, and related services.

7830 Motion picture theaters,

79(}0 Amusement and recreational services,
except motion pictures.

SOU Offices of physicians and surgeons.

8019 Other medical services.

8020 Educational services.
8030 Legal services.

8098 Services not elsewhere classified.

ij U.S. GOVERNMENT PRINTING OFFICE; 1970— E.l. Ho. 52-07-33-972

Corporation Returns/1970 • Forms and Instructions

221

SCHEDULE D
(Form 1120)

Department of the Treasury
Internal Revenue Service

Sales or Exchanges of Property

For calendar year 1970 or other taxable year beginning
- , 1970, and ending , 19.-

70

Name

Employer Identification No.

Capital Assets — Short-term Capital Gains and Losses — Assets Held Not More Than 6 Months

a. Kind of property (if necessary, b. Date acquired

attach description) (mo., day, yr.)

c. Daie sold
(mo., day, yr.)

d. Gross sales pr'ce

e. Depreciation allowed I Cost or ott>dr basis
(or allowable) and expense of sale

g. Gam or loss
(d plus e less f)

2 Unused capital loss carryover (attach computation)

3 Net sfiortterm capital gam (or loss) ....

Long-term Capital Gains and Losses — Assets Held More Than 6 Months

4

1

5 Net long-term capital gain (or loss)

Ordinary Gains and Losses

7 Net ordinary gam (or loss). Enter here and on line 10

■ ;rnillj Summary of Schedule D Gains and Losses

8 Enter excess of net short-term capital gain (line 3) over net long-term capital loss (line 5)

9 Enter excess of net long-term capital gain (line 5) over net short-term capital loss (line 3)

10 Net ordinary gain (or loss) (line 7)

11 Total of lines 8, 9. and 10. Enter here and on Form 1 120. page 1. line 9

Alternative Tax Compulation (See instructions)

12 Taxable income (line 30, page 1, Form 1120)

13 Excess of net long-term capital gain over net short-term capital loss (line 9)

14 Line 12 less line 13

15 Surtax exemption — Enter line 14 or $25,000, whichever is lesser. (Component members of a controlled group enter
your surtax exemption or line 14. whichever IS lesser)

16 Line 14 less line 15

17 22% of line 14

18 26% of line 16

19 If multiple surtax exemption is elected under section 1562, enter 6% of line 15

20 Total of lines 17, 18, and 19

21 Enter amount from line 13

22 Enter long-term gams from certain binding contracts, distributions, and installment sales (referred to as "subsection d
gains" — see instructions)

23 Line 21 less line 22 (If less than zero, enter zero)

24 25% of the lesser of line 21 or line 22

25 28% of line 23 ■ . . . .

26 Total of lines 24 and 25

27 Total of lines 20 and 26

28 Enter line 27 above or line 4 of Schedule J, Form 1120. whichever is lesser (Calendar year corporations enter here
and on line 34 and omit the intervening lines. Fiscal year corporations continue on)

29 Ivlultiply line 28 by the number of days in the taxable year before 1, 1.. 71 and divide by the total number of days in

the taxable year; i.e.

No. days before 1/1/71 \

Line 28 x

365

30 30% of line 23

31 Total of lines 20, 24, and 30

32 Enter line 31 above or line 4 of Schedule J, Form 1120. whichever is lesser

33 Multiply line 32 by number of days in the taxable year after 12 31 70 and divide by the total number of days in the
taxable year; i e.

No. days after 12/31/70 \

Line 32 x

365

34 Alternative tax — total of lines 29 and 33. If applicable, enter here and on line 5(a), Schedule J, Form 1120, and write
"ALT." in the margin to the right of the entry

222

Corporation Returns/1970 • Forms and Instructions

Schedule D (Form 1120) 1970

Page 2

Gain from Disposition of Depreciable Property and Certain Real Property Held More than 6 Months.
(Section 1245) (Report gain from disposition of otiier depreciable real property in Part VI.)

a. Kind of property b. Dale acquired
(if necessary, attach description) j (mo., day, yr.)

c. Date sold . _ , . e. Cost or other basis and
(mo., day, yr.) '^- G^°» "'« P^.ce ^ ^^^^^^^ ^, j^,^

35

1 I "*

1

1

1
1

f. Total depreciation
allowed (or allowable)

g. Adjusted basis
(o less f)

h. Total gain
(d less g)

i- Depreciation allowed (or

allowable) after applicable

date (see instructions)

j. Ordinary gain
(lesser of fi or i)

k. Other gain
(h less j)

36 Total ordinary gain Enter here and on line 6, and identify as gain from line 36 I ,,,,,^,.,,^.,^

37 Total other gain. Enter here and on line 41, and identify as gam from Part V (If this amount includes any gain '

from casualty or theft or section 1251 gain, see instructions,)

Gain from Disposition of Depreciable Real Property Held More than 6 Months. (Section 1250)
(If held 1 year or less, see instructions for columns I and j.)

a. Kind of property
(if necessary, attach description)

b. Date acquired

(mO-, day. yr.)

c. Date sold
(mo., day, yr.)

d. Gross sales price

e. Cost or other basis and
expense of sale

38 , j

..I !

i

Additional depreciation (See instructions)

k.Entercolumnhorcolumn
j, whichever is lesser

allowed (or allowable)

(e less f) (d less g)

i. After 12/31/63
and before 1/1/70

i- After 12/31/69

i. Column k limes

applicable percentage

(see instr.)

m Enter excess, if
any, of h over j

n. Enter i or m,
whichever is lesser

0 Column n times applicable
percentage (see instr.)

p. Ordinary gain (1 plus o)

q. Other gain
(h less p)

!

1

1

39 Total ordinary gain. Enter here and on line 6. and identify as gain from line 39

m.,.

40 Total other gain
casualty or thef

. Enter here and on line 41. and identify as gain from Part VI (If this amoun
. see instructions )

t includes any gain from

I^aai SaleorExc

hange of Property Used in Trade or Business and Involuntary Conversions (Section 1231)

a. Kind of property (if necessary,
attach description)

b. Date acquired
(mo., day, yr.)

c. Date sold
(mo., day, yr.)

d. Gross sales price

e. Depreciation allowed f. Cost or other basis
(or allowable) i and expense of sale

g. Gain or loss
(d plus e less \)

41

' ■ " ' """ "" "

42 Total (If gam. enter on line 4; if loss, enter on line 6. Identify as gain or loss from Part VII)

■iVU.S. GOVERNMENT PRINTING OFFICE .I9?0— 0370-036

Corporation Returns/1970 • Forms and Instructions

223

©©lp)§ira]Bii©Ke@(?illni©Ti©gM^ Ki^yjjl Internal Revenue Service

Instructions for Schedule D
(Form 1120)-1970

(References are to the Internal Revenue Code)

E«ery sale or exchange of property must be
reported in detail even thougfi no gain or
loss is indicated.

In general, all or part of the gain on a dis-
position of property may be required to be
reported as ordinary income under the provi-
sions of sections 1245, 1250 (see Parts V and
VI), 1251 and 1252. The remainder of the gain
may or may not be subject to capital gain
treatment depending on the circumstances.

New Rules

for Dispositions of Farm Property

and Certain lnvoluntar> Conversions

(1) Farm Prnpprty — Rpfer tn sections 1251
and 1252 for the treatment of gains on dis-
position of certain farm property.

(a) Gain from disposition of farm property
which is both section 1251 and section 1245
property must be entered in Part V. Before
any of the remaining gain from such property
from Part V can be considered for purposes of
section 1231 (Part VII), Ihe gain must first be
subject to the ordinary income rules applicable
to farm recapture property under section 1251.

(b) Gain from disposition of farm land must
first be subject to the ordinary income rules
under sections 1251 and 1252 before being
considered for purposes of section 1231.

Attach a statement showing the computation
of gains on dispositions of farm property sub-
ject to the provisions of sections 1251 and
1252. Enter in Part II the ordinary income re-
sulting from such dispositions and in Part VII
the other gain.

(2) Involuntary Conversions.—

(a) If gains from involuntary conversions
arising from casualty or theft of property used
in a trade or business or of any capital asset
held more than six months exceed the losses,
the gains and losses are to be entered in
Part VII and treated as section 1231 gains and
losses along with gains and losses on disposi-
tions of other section 1231 property. If the
losses from such involuntary conversions ex-
ceed the gains, the gains and losses are to be
entered in Part II and treated as ordinary gains
and losses. This applies to both insured and un-
insured property.

(b) Gains from such involuntary conversions
of property which is also section 1245 or 1250
property must first be reported in Part V or
Part VI to determine how much gain is ordinary
income. Any remaining gain (line 37, Part V,
or line 40, Part VI) is included in the separate

computation described in the above paragraph.
However, if the section 1245 property is also
farm property that is subject to the provisions
of section 1251, such remaining gain (line 37.
Part V) is subject to the rules in paragraph
(l)(a) above before the application of the rule
for involuntary conversions.

PART I

Capital assets. — Each item of properly
tield by the corporation (wtiether or not
connected witli its trade or business) is
a capital asset except: (1) inventoriable
assets or property held primarily for sale
to customers; (2) depreciable or real
property used in the trade or business:
(3) certain copyrights, literary, musical, or
artistic cnmposittons. letters or rtieriio-
randums, or similar property: (4) ac
counts or notes receivable acquired in the
ordinary course of trade or business for
services rendered or from the sale of
property described in (1) above; and (5)
certain short-term Federal. State, and mu-
nicipal obligations issued on or after
March 1, 1941. on a discount basis.

Capital losses. — Capital losses are al-
lowed only to the extent of capital gains.
A net capital loss, however, may be ear-
ned back three years and forward five
as a short term capital loss. The capital
loss may be earned back only to the ex-
tent it does not increase or produce a
net operating loss in the taxable year to
which it is being carried back. Foreign
expropriation capital losses may not be
carried back but may be carried forward
ten years instead of five.

Under the provisions of section 6411,
a quick refund of the taxes affected by
the capital loss carryback may be ob-
tained hy filing Form 1139. If a net capital
loss carryback creates an unused invest-
ment credit in a preceding year, the un-
used credit may be carried back to the
three preceding years, and. under the
provisions of section 6411. a quick re-
fund of the taxes affected may likewise
be obtained by filing Form 1139.

Short sales of capital assets. — For
rules relating to certain short sales of
stock or other securities and transactions
in commodity futures, see section 1233.

Worthless securities. — Except for
banks, if securities which are capital as-
sets become wholly worthless during the
taxable year, the loss is to be treated as
a capital loss as of the last day of the
taxable year.

Losses not allowable. — No loss is al
lowed for wash sales of stock or securi-
ties. (See section 1091.) No loss is al-
lowed (distributions in liquidation ex-
cepted) on transactions between related
persons. (See section 267.)

Basis. — In determining gain or loss,
the basis of property will generally be its
cost. If property was acquired by bequest,
gift, tax-free exchange, involuntary con-
version, or wash sale of stock, see sec-
tions 1014, 1015. 1031. 1033, and 1091,
respectively. Attach an explanation if the

basis used is other than actual cash cost
of the property.

If a charitable contribution deduction
is allowed by reason of a sale of property
to a charitable organization, the adjusted
basis for determining gain from the sale
is an amount which is in the same ratio
to the adjusted basis as the amount
realized is to the fair market value.

Insurance companies. — Companies
taxable under section 831 having losses
from capital assets sold or exchanged to
obtain funds to meet abnormal insurance
losses, etc., shall attach a schedule cor-
responding to Schedule A-3 of Form
1 120M. For companies taxable under sec-
tion 821, all references to line numbers
on Form 1120 are to be considered as
references to the appropriate line on
Form 1120M.

PART II

Ordinary gains and losses. — Include
gams and losses from disposition or in-
voluntary conversion of land and depre-
ciable property held six months or less
and gains and losses from compulsory or
involuntary conversion of capital assets
held six months or less. For livestock —
see section 1231 for longer holding
period.

If after grouping all section 1231
transactions the losses exceed the gains,
report the net loss in Part II as an ordi-
nary loss.

If losses from involuntary conversions
arising from casualty or theft of property
used in a trade or business (as defined
in section 1231) or of any capital asset
held more than six months exceed the
gains, enter such gains and losses in Part
II as ordinary gains and losses.

PART IV

Alternative tax computation. — If the

net long term capital gain exceeds the
net short-term capital loss, or if there is
only a net long-term capital gain, com-
pute the tax using the alternative method
(section 1201) to determine if the result-
ing tax is less than the tax computed
using the regular method.

The alternative tax is the sum of (1)
a partial tax computed at the normal tax
and surtax rates on the taxable income
decreased by the excess of net long-term
capital gain over any net short-term capi-
tal loss and (2) in the case of calendar
year corporations, 28% of such excess.

The alternative tax rate is 28% for
taxable years beginning in 1970 and 30%
for taxable years beginning in 1971. Cor-
porations with fiscal years beginning in
1970 and ending in 1971 must prorate
their tax to reflect the rate change, that is,
they must compute a tax for the two peri-
ods for which a different tax rate is effec-
tive. This applies regardless of the date
the assets were sold.

An alternative tax rate of 25%, how-
ever, is to apply to the lesser of (1) the
amount of "subsection (d) gain" or (2)
the excess of net long-term capital gain
over any net short-term capital loss.

Subsection (d) gain consists of:

(1) long-term capital gains (except
sections 631 and 1235 gains) received
before 1975 from sales or other disposi-
tions under binding contracts that were
entered into on or before October 9, 1969;

(2) long-term capital gains in respect
of distributions made by a corporation
before October 10, 1970, under a plan of
complete liquidation adopted on or before
October 9, 1969; and

224

Corporation Returns/1970 • Forms and Instructions

(3) installment proceeds consisting of
long-term capital gains (except gains
under sections 631 and 1235) received
before 1975 from sales made pursuant to
a bindmg contract that was entered into
on or before October 9. 1969.

In computing the alternative tax, de-
ductions subject to a limitation based
upon taxable income (such as contribu-
tions and the special deductions in Sched-
ule I) do not have to be recomputed.

Minimum tax on tax preference
items. — If the net long-term capital gain
exceeds the net short-term capital loss.
you may be liable for minimum tax. See
Form 4626.

PART V

Gain from disposition of depreciable
property and certain real property held
more than six months. (Section 1245). —

(Report any gam from such property held
six months or less in Part II. For live-
stock— see section 1231 for longer hold-
ing period.)

In general, w/hen section 1245 prop-
erty (as defined below) is disposed of,
gain will be treated as ordinary income
to the extent of depreciation allowed
(or allowable) after 1961. Except for cer-
tain involuntary conversions referred to
in section 1231 and dispositions of cer-
tain farm property described in seciion
1251, the balance of gain, if any, is to be
combined in Part VII with gams and losses
from section 1231 property.

Section 1245 property is property
which is depreciable (or subject to amor-
tization under section 169 or section 185)
and IS either —

(a) personal property,

(b) elevators and escalators,

(c) real property (other than property
described in (d)) subject to amortization
under section 169 or 185, or

(d) tangible real property (except
buildings and their structural compo-
nents) if used as an integral part of cer-
tain business activities or as a research
or storage facility in connection with such
activities. These business activities are
manufacturing, production, extraction, or
furnishing transportation, communica-
tions or certain other public utility
services.

See section 1245(b) for exceptions
and limitations involving: (a) disposition
by gift, (b) certain tax-free transactions,
(c) like kind exchanges: involuntary con-
versions, and (d) sales or exchanges to
effectuate FCC policies and exchanges to
comply with SEC orders.

Column i. — Enter depreciation allowed
(or allowable) after December 31, 1961.
However, use June 30, 1963, fc-r elevators
and escalators and December 31, 1969,
for livestock.

See section 1245(a)(2)(D) in the case
of disposition of pollution control facili-
ties or railroad grading and tunnel bores.

PART VI

Gain from disposition of depreciable
real property held more than six months.
(Section 1250). — (Report any gain from
such property held six months or less
in Part II.)

In general, when section 1250 prop-
erty (as defined below) is disposed of, all
or a portion of the "additional depreci-
ation" will be treated as ordinary income.
Except for certain involuntary conversions
referred to in section 1231, the balance of
gDin, if any. is to be combined in Part VII
with gains and losses from section 1231
property.

Section 1250 property is depreciable
real property other than section 1245
property.

See section 1250(d) for exceptions and
limitations involving: (a) disposition by
gift, (b) certain tax-free transactions, (c)
lilie kind exchanges: involuntary conver-
sions, (d) sales or exchanges to effectuate
FCC policies and exchanges to comply
with SEC orders, and (e) disposition of
qualified low-income housing.

Columns i and j, additional depreci-
ation.— In the case of section 1250 prop-
erty held one year or less, additional
depreciation is the total amount of depre-
ciation claimed. In such case, omit col-
umns i thru 0 and enter in column p the
lesser of the amount of gain (column h)
or the total amount of depreci.ition
claimed (column f).

For property held more than one year,
additional depreciation is the excess of
actual depreciation attributable to periods
after December 31, 1963, over depreci-
ation computed for the same period using
the straight line method. Enter in column i
the additional depreciation for the period
after December 31, 1963, and before
Januarv 1, 1970, and in column j the
additional depreciation for the period
after December 31, 1969.

For additional depreciation attributable
to rehabilitation expenditures, see section
1250(b)(4).

Column I, applicable percentage. —
Enter 100% of column k in column I
except as follows:

(1) In the case of section 1250 prop
erty disposed of pursuant to a written
contract that was, on July 24, 1969, and
at all times thereafter, binding on the
owner of the property, the applicable per-
centage is 100% minus 1 percentage
point for each full month the property
was held after the date it was held 20
full months;

(2) In the case of section 1250 prop-
erty constructed, reconstructed, or ac-
quired by the taxpayer before January 1,
1975, with respect to which a mortgage
is insured under section 221(d)(3) or
236 of the National Housing Act, or hous-
ing IS financed or assisted by direct loan
or tax abatement under similar provisions
of the State or local laws, and with
respect to which the owner is subject
to the restrictions described in section
1039(b)(1)(B). the applicable percentage
IS 100"n minus 1 percentage point for
each full month the property was held
after the date it was held 20 full months:

(3) In the case of residential rental
property (as defined in section 167(j)(2)
(B)) other than that covered by (1) and
(2) above, the applicable percentage is
100% minus 1 percentage point for
each full month the property was held

1V U.S. GOVERNMENT PRINTING orFlCE :1970— 0-370-087 9 5 1 8 3 0^ 0 9

after the date it was held 100 full months:
and

(4) In the case of section 1250 prop-
erty for which a depreciation deduction
for rehabilitation expenditures was al-
lowed under section 167(k), the appli-
cable percentage is 100% minus 1
percentage point for each full month in
excess of 100 full months after the date
on which the property was placed in
service.

Column 0, applicable percentage. —
The applicable percentage is 100% minus
1 percentage point for each full month
the property was held after the date it
was lield 20 full months.

PART VII

Sale or exchange of property used in
trade or business and involuntary con-
version. (Section 1231). — Section 1231
provides special treatment for the gains
and losses upon the sale or exchange of
"property used in the trade or business"
and upon the compulsory or involuntary
conversion of (1) such property and (2)
capital assets held more than six months.
(Note: Refer to page 1 for new rules for
invniuntan/ conversions ro^.iiltin'^, from
casualty or theft.)

After determining in Parts V and VI how
much of the total gain from disposition
of depreciable property is ordinary gain,
combine the total other gain with other
gains and losses from section 1231 prop-
erty to determine if there is a net gain or
net loss. The total shown on line 42 deter-
mines whether the items reflected therein
represent a long-term capital gain or
an ordinary loss. The total must be
entered on line 4 or line 6, whichever
is applicable.

In determining whether gains exceed
losses, include the gains and losses to
the extent they would be included if they
were all ordinary gains and losses. The
lin:itatlon of section 1211 on the deducti-
bility of capital losses does not apply.

The term "property used in the trade
or business" means property that has
been held more than six months, which
IS used in the trade or business and
which IS either real property or depreci-
able property. It also includes (1) certain
livestock, (2 1 timber, coal and domestic
iron ore to which section 631 applies,
and (3) unharvested crops referred to in
section 1231(b)(4). The term does not
include (1) inventoriable property, (2)
property held primarily for sale to cus-
tomers, or (3) certain copyrights, literary,
musical, or artistic compositions, letters
or memorandums, or similar property.

Installment Sales

If you sold personal property for more
than $1,000 or real property regardless
of amount, you may be eligible to report
any gain under the installment method
if (1) there are no payments in the year
of sale or (2) the payments in the year
of sale do not exceed 30% of the selling
price. (See section 453.) Such sales must
provide for two or more payments, such
payments resulting in at least one pay-
ment being made in each of two taxable
years.

For treatment of a portion of payments
as "unstated interest" on deferred pay-
ment sales, see section 483.

Corporation Returns/1970 • Forms and Instructions

225

,™ 1 1 2 0-F

Department ot the Treasury
Internal Revenue Service

United States Income Tax Return
of Foreign Corporation

For calendar year 1970 or other taxable year beginning
, 1970, ending , 19

^©70

a.

Name

Employer Identification Number

1

e

1

Number and street

a.

City or town, State and ZIP code, or country

NOTE: Complete Section I to compute tax on income from United States sources which is NOT effectively connected with the conduct of a trade
or business within the United States.
Complete Section II to compute tax on income effectively connected with the conduct of a trade or business within the United States.
Corporations having both income effectively connected and income not effectively connected must complete both Sections I and II.
Corporations having only income which is NOT effectively connected need file only pages 1 and 2.

A Country of incorporation

B Foreign country under laws of which income reported on this return

is subject to tax _

C Date incorporated

D The corporation's books are in care of

located at

E Were you at any time during the taxable year engaged in a trade

or business within the U.S.? Yes D No □

F Did you have a permanent establishment in the United States at
any time during the taxable year within the meaning of section
894(b) and any applicable tax convention between the United
States and a foreign country? Yes □ No Q

If "Yes," name the foreign country

G (1) Did you at the end of the taxable year own directly or indirectly
50% or more of the voting stock of a U.S. corporation?

Yes D No u

(2) Did any corporation, individual, partnership, trust, or asso
ciation at the end of the taxable year own directly or indirectly
50% or more of your voting stock? .... Yes □ No jj
(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) is "Yes," also show the taxable income (or
loss) from line 30, page 1, Form 1120 of such corporation for the
taxable year ending with or within your taxable year.
H Have you filed a United States income tax return for the preceding

taxable year? Yes Q No □

I Did you at any time during the year have an agent in the U.S.?
Yes n No Q. If "Yes," complete the following:

Kind of agent

Name

Address

J Are you a foreign personal holding company under section

552? Yes □ No n

If "Yes," have Forms 957 and 958 been filed? . Yes □ No □
(See section 6035.)

K Are you a personal holding company? .... Yes □ No □

(See instruction M.)
L Are you a controlled foreign corporation as defined in section

957? Yes n No n

M Have you excluded from gross income any amount other than
foreign source income not effectively connected with the conduct

of a trade or business within the U.S.? . . . Yes □ No □
If "Yes." attach a statement showing the amount, rfature, and
source of each such item of income and the reason it has been
excluded.

1 Tax from Section I (line 11, page 2)

2 Tax from section II (line 11. Tax Computation Schedule, page 5)

3 (a) Personal holding company tax (attach Schedule 1120 PH)

(b) Tax Surcharge — 2y2% of line 3(a) (Fiscal year taxpayers see page 6 of in-
structions)

4 Minimum tax (see page 3 of instructions). Check here □ if Form 4626 is attached

5 Total tax — Add lines 1, 2. 3 and 4

6 Credits:

(a) Tax paid (deposited) with Form 7004 application for extension (attach copy) ....

(b) Estimated tax — Overpayment Irom 1969 allowed as a
credit

1970 estimated tax payments (deposits)

Less refund of 1970 estimated tax applied for on Form
4466

(c) United States income tax paid or withheld at the source

(d) Credit from regulated investment companies (attach Form 2439)

(e) U.S. tax on special fuels, nonhighway gas and lube oil (attach Form 4136) . .

7 TAX DUE (line 5 less line 6). See instruction D for depositary method of payment

8 OVERPAYMENT (line 6 less line 5)

9 Enter amount of line 8 you want: Credited on 1971 estimated tax ►

Refunded

Under penalties of periury, t declare that I have examined this return, including accompanying schedule', and statements, and to ihe besl ot my knowledge and belief it
true, correct, and complete. If prepared by a pei^on other than the taxpayer, his declaration is based on all information of which he has any knowledge

CORPORATE
SEAL

Signature of officer

Individual or firm signature of preparer

226

Corporation Returns/1970 • Forms and Instructions

Form I120-F (1970)

Page 2

SECTION I — TO BE COMPLETED FOR INCOME FROM UNITED STATES SOURCES WHICH IS NOT EFFECTIVELY CONNECTED
WITH THE CONDUCT OF A TRADE OR BUSINESS WITHIN THE UNITED STATES

If the corporation is required to complete Section II, or the form is being used as a claim for refund of tax withheld at the source, then include in
this section ALL income from United States sources which is not effectively connected with the conduct of a trade or business in the United States.
Otherwise, you may include only those items of income on which the United States income tax was not fully paid at the source. The rate of tax
on each item of income listed below is 30% unless limited by tax treaty. Fill in treaty rates where applicable.

Name of treaty country, if any:

Nature of income

1 Interest .

2 Dividends

3 Rents

4 Royalties

5 Annuities

6 Gains from disposal of timber, coal, or domestic iron ore

with a retained economic interest (attach statement of
details)

7 Gains from certain evidences of indebtedness issued after

September 28, 1965

8 Gains from sale or exchange after October 4, 1966, of pat-

ents, copyrights, etc

9 Fiduciary distributions (attach a statement showing type of

income and rate)

10 Other fixed or determinable annual or periodical income
(specify)

11 Total — Enter here and on line 1, page 1 $

Amount of tax

Schedule A— EXPLANATION OF LINES 1 THROUGH

10 (Enter each individual item of income)

1. Payer of income and, if known, withholding agent (name and address)
(Show owner of record if other than taxpayer)

2. Nature of income (such as
interest, dividends, elc.)

3. Gross amount of income

4. Date of
payment

5. Amount of United States

income tax paid or witfiheld

at source

$

$

Total of column 3

$

////^/////////f

W.

Total of column 5. Enter here and on line 6(c), pa

ge 1

$

Corporation Returns/1970 • Forms and Instructions

227

Form 1120-F (1970)

Page 3

SECTION II— TO BE COMPLETED FOR INCOME EFFECTIVELY CONNECTED WITH THE CONDUCT OF A TRADE OR BUSINESS
WITHIN THE UNITED STATES

IMPORTANT — Fill in an_applicable lines and schedules. If the lines on the schedules are not sufficient, see instruction W ~

O
u

z

I/)

(A

o

K
O

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 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 (Form 1120)) . . ,
10 Other income (attach schedule)

TOTAL income — Add lines 3 through 10

11

(A

z
o

H
U
3
Q
UJ

a

schedi

ule)

Compensation of officers (Schedule E)

Salaries and wages (not deducted elsewhere)

Repairs (do not Include capital expenditures)

Bad debts (Schedule F if reserve method is used)

Rents

Taxes (attach schedule)

Interest

Contributions (not over 5% of line 28 adjusted per instructions — attach ;

Amortization (attach schedule)

Depreciation (Schedule G)

Depletion

Advertising

Pension, profit-sharing, stock bonus, annuity plans (see instructions)

Other employee benefit plans (see instructions)

Other deductions (Schedule J)

TOTAL deductions on lines 12 through 26

Taxable income before net operating loss deduction and special deductions (line 11 less line 27)
Less: (a) Net operating loss deduction (see instructions — attach schedule)

(b) Special deductions (Schedule I)

Taxable income (line 28 less line 29)

A Business description (see page 8 of instructions)

1. Business Code No

2. Principal business activity

3. Principal product or service

B Were you a member of a controlled group subject to the provisions
of:

(1) Section 1561? Yes Q No □

(2) Section 1562? Yes □ No n

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) Q (See sec-
tion 1563)

If answer to (2) is "Yes." does section 1562(b)
(1)(A) apply (nonapplication of 6% additional
tax under section 1562)' Yes □ No □

C Did you have any contracts or subcontracts sub-
ject to the Renegotiation Act of 1951? . . . . Yes □ No n

If "Yes." enter the aggregate gross dollar amount billed during

the year

D Amount of taxable income (or loss) from line 30, page 3 for:

1967

1968

1969

E Did you claim a deduction for expenses connected with:

(1) Entertainment facility (boat, resort, ranch.

etc.)? Yes n No n

(2) Living accommodations (except employees

on business)? Yes □ No □

(3) Employees' fa.Tiilies at conventions or

meetings? Yes G No D

(4) Employee or family vacations not reported

on Form W-2? Yes □ No □

F Did you file all required Forms 1099, 1096

and 1087? Yes n No Q

228

Corporation Returns/1970 • Forms and Instructions

Form 1120-F (1970)

Page 4

Schedule A — COST OF GOODS SOLD (See instruction 2)

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 3 .

Method of inventory valuation .

Was there any substantial change in the manner of determining quan-
tities, costs, or valuations between opening and closing inventory?
Yes □ No □- If "Yes," attach an explanation.

Schedule C — DIVIDENDS (See instruction 4)

1 Domestic corporations subject to the 85%

deduction

2 Certam preferred stock of public utilities .

3 Foreign corporations subject to the 85%

deduction

4 Other dividends from foreign corporations .

5 Foreign dividend gross-up (section 78)

6 Other

7 Total — Enter here and on line 4, page 3 -

Schedule D — Use separate Schedule D (Form 1120) to report sales or exchanges of property (See instruction 9)
Schedule E — COMPENSATION OF OFFICERS (See instruction 12)

1, Name of officer

2. Social security number

3. Title

4. Time de
voted to
business

Percent of corporation

stock owned

7. Amount of

compensation

8. Expense account
allowances

5. Common

6. Preferred

Total compensation of officers — En

ter here and on line 12,

page 3 .

'^^^M',

Schedule F — BAD DEBTS — RESERVE METHOD (See Instruction 15)

1. Year

2. Trade notes and accounts re-
ceivable outstanding at end of year

3. Sales on account

Amount added to reserve

6. Amount charged against
reserve

7. Reserve tor bad debts

4. Current year's provision

5. Recoveries

at end of year

1965.

1966.

1967.

1968.

1969.

1970.

Schedule G — DEPRECIATION (See instruction 22)

Taxpayers using Revenue Procedures 62-21 and 65-13: Make no entry in column 2, enter the cost or other basis of assets held at end of year in
column 3, and enter the accumulated depreciation at end of year in column 4.

1. Group and guideline class
or description of property

2. Date acquired

3. Cost or
other basis

4. Depreciation

allowed or allowable

in prior years

5. Mettiod of
computing
depreciation

6. Life or
rate

7. Depreciation for
this year

Buildings

Transportation equipment .
Machinery and other equipment .

9 Tntak

J

4 Balance — Enter here and on line 21

pages ....

Corporation Returns/1970 • Forms and Instructions

229

Form 1120-F (1970)

Page 5

Schedule H— SUMMARY OF DEPRECIATION

1 Under Rev. Procs.
62-21 and 65-13

2 Other .

Strarghl line

Declining balance

Sum of the
years-digits

Units ot
production

Additional first-year
(section 179)

Other (specify)

Schedule I — SPECIAL DEDUCTIONS

1 Dividends-received: (a) 85% of line 1, Scfiedule C

(b) 60.813% of line 2, Schedule C (Fiscal year taxpayers see instructions for rate)

(c) 85% of line 3, Schedule C

2 Total — May not exceed 85% of line 28. page 3. The 85% limitation does not apply to a year m which a net operat-

ing loss occu s

3 Dividends paid on certain preferred stock of public utilities (see instructions)

4 Total special deductions — Add lines 2 and 3. Enter here and on line 29(b). page 3

Schedule J— OTHER DEDUCTIONS

Explanation 1 Amount

Explanation

Amount

!

TOTAL — Enter here and on line 26, page 3

TAX COMPUTATION SCHEDULE

1 Taxable income (line 30, page 3)

2 Surtax exemption — Enter line 1 or $25,000. whichever is lesser. (Component members of a controlled group see

page 7 of instructions and enter your surtax exemption or line 1. 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 alternative tax from separate Schedule D (Form 1120), whichever

is lesser)

(b) Tax Surcharge — 21/2% o' Ime 5(a) (Fiscal and short year corporations, see page 6 of instr.)

6 Foreign tax credit (attach Form 1118)

7 Line 5 less line 6

8 Investment credit (attach Form 3468)

9 Line 7 less line 8

10 Tax from recomputing a prior year investment credit (attach Form 4255)

11 Total of lines 9 and 10. Enter here and on line 2. page 1

230

Corporation Returns/1970 • Forms and Instructions

Form 1120-F (1970)

Schedule L — BALANCE SHEETS

Page 6

Beginning ot taxable year

End of taxable year

ASSETS

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 ttiereof. etc

5 Other current assets (attach schedule) . . .

6 Loans to stockholders

7 Mortgage and real estate loans

8 Other investments (attach schedule) . . .

9 Buildings and other fixed depreciable assets .
(a) Less accumulated depreciation

10 Depletable assets

(a) Less accumulated depletion .

11 Land (net of any amortization) .

12 Intangible assets (amortizable only)
(a) Less accumulated amortization

13 Other assets (attach schedule) .

14 Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

15 Accounts payable

16 l^tges., notes, bonds payable in less than 1 year

17 Other current liabilities (attach schedule) .

18 Loans from stockholders

19 Mtges., notes, bonds payable tn 1 year 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) Total

(C) Amount

(D) Total

Schedule M-1— RECONCILIATION OF INCOME PER BOOKS WITH INCOME PER RETURN

1 Net income per books

2 Federal income tax

3 Excess of capital losses over capital gains . . .

4 Taxable income not recorded on books this year

7 Income recorded on books this year not included

in this return (itemize)

8 Deductions in this tax return not charged against
book income this year (itemize)

5 Expenses recorded on books this year not de-

9 Total of lines 7 and 8

10 Income (line 28, page 3) — 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

5 Distributions: (a) Cash

(b) Stock

(c) Property

6 Other decreases (itemize)

2 Net income per books

7 Total of lines 5 and 6

8 Balance at end of year (line 4 less line 7) . . .

4 Total of lines 1, 2, and 3

U.S. GOVERNMETfT PRIKTING OFFICE .1970— 0370-089

Corporation Returns/1970 • Forms and Instructions

231

0^

70 i

Instructions for Form 1120-F

Internal Revenue Service

Income Tax
Return of Foreign
Corporation

(References are to the /nternaf Revenue Code)

General Instructions

A. Who must file.— Form 1120-F
must be filed by foreign corporations
(except certain insurance companies re-
quired to file Form 1120-Lor 1120-M)
having (1) income from United States
sources which is not effectively con-
nected with the conduct of a trade or
business within the United States (sec-
tion 881). and/or (2) income which is
effectively connected with the conJuct
of a trade or business within the United
States (section 882).

If a corporation not engaged in a
trade or business within the United
States has only income referred to in
(1) above, no return is required if the
tax liability is fully satisfied at the
source. For exception, see instruction P.

If a receiver, trustee in dissolution,
trustee in bankruptcy, or assignee has
possession of or holds title to all or
substantially all the property or busi-
ness of a corporation, whether or not
the property or business is being oper-
ated, he must make a return of income
for the corporation in the same manner
and form required of other corpora-
tions. (Section 6012.)

If a foreign corporation has no office
or place of business in the United States
at the time a return is filed, but has an
agent in the United States, the required
return shall be filed by the agent. (Sec-
tion 882(f).)

B. Where to file. — All foreign corpo-
rations (whether or not engaged in a
trade or business within the United
States) must file their return with the
Director of International Operations.
Internal Revenue Service, Washington.
D.C. 20225.

C. When to file. — Foreign corpora-
tions having an office or place of busi-
ness within the United States must file
on or before the 15th day of the 3d
month following the close of the tax
able year.

Foreign corporations NOT having an
office or place of business within the
United States must file on or before
the 15th day of the 6th month follow-
ing the close of the taxable year.

Request for an automatic 3month
extension of time to file Form 1120-F
must be made on Form 7004.

D. Payment of tax

{1) Foreign corporations having an
ofi'ice or place of business within the
United States. — The balance of tax due
must be paid in full when the return Is
filed or in two installments, 50% by
the 15th day of the 3d month and 50%
by the 15th day of the 6th month fol-
lowing the close of the taxable year.

All payments, including payments of
estimated tax, must be deposited with
an authorized commercial bank deposi-
tary or Federal Reserve bank. Do not
remit directly to Internal Revenue Serv-
ice. All deposits must be accompanied
by a Federal Tax Deposit Form 503.

Please enter the serial number of
Form 503 on your remittance.

Timeliness of deposits will be de-
ermined by the date the deposit was
received by the commercial bank de-
positary or Federal Reserve bank.

Corporations needing Forms 503
may obtain them only by applying to
the Director of an Internal Revenue
Service Center. The application should
include the corporation's name, identi-
fication number, address, taxable year
to which the deposits relate, and a state-
ment identifying the corporation as a
forei,' 1 corporation filing Form 1120-F.

(2) Foreign corporations not having
an oflice or place of business within the
United States. — The balance of tax due
must be paid in full when the return
is filed or in two installments — 50%
on or before the 15th day of the 6th
month and 50% on or before the 15th
day of the 9th month following the
close of the taxable year.

The tax may be paid by check or
money order drawn to the order of "In-
ternal Revenue Service" and remitted
to the Director of International Opera-
tions, Internal Revenue Service, Wash-
ington, D.C. 20225.

Please enter your employer identifi-
cation number on all remittances.

(3) Penalty for failure to pay tax. —
Section 6651 imposes a penalty for
failure to pay tax (other than estimated
income tax) when due. The penalty is
a half percent a month or fraction of
a month, up to 25%, on the net amount
due and is in addition to the 6% per
year interest charge imposed on unpaid
tax. The penalty does not apply if the
failure is due to reasonable cause. An
authorized extension of time to file a
return will be considered reasonable
cause for failure to pay on time.

E. Taxation of foreign corpora-
tions.— Foreign corporations are taxed
at regular corporate tax rates on in-
come which is effectively connected with
the conduct of a trade or business
within the United States (see instruc-
tion F), and at a 30% or lower treaty
rate on income from United States
sources which is not effectively con-
nected with the conduct of a trade or
business within the United States. (See
instruction G.)

F. Income effectively connected with
the conduct of a trade or business
within the United States. — Foreign cor-
porations engaged in a trade or busi-
ness within the United States are taxed
at regular corporate tax rates on such
income which includes the following:

1. All income, gain, or loss from
United States sources except as pro-
vided in the next paragraph.

2. Certain fixed or determinable an-
nual or periodical income from United
States sources and gain or loss from
United States sources from the sale
or exchange of capital assets will gen-
erally be treated as effectively con-
nected income if (a) the income, gain,
or loss is derived from assets used in
or held for use in the conduct of the
corporation's trade or business, or (b)
♦he activities of the corporation's trade
or business were a material factor in the
realization of the income, gain, or loss.

3. Under certain circumstances, lim-
ited categories of income from foreign
sources will be treated as effectively
connected income.

A foreign corporation not engaged
in a trade or business within the United
States will not have any effectively con-
nected income unless (1) it elects un-
der section 882(d) to treat real property
income as effectively connected income
(see instruction H), or (2) it is a cor-
poration created or organized in a U.S.
possession and carrying on the bank-
ing business in a U.S. possession and
which receives interest on U.S. obliga-
lions — in such case the interest will be
treated as effectively connected income.

For further details relating to effec-
tively connected income see section
364(c).

Complete Section II of the form to
compute the tax on such income.

G. Income from United States
sources not effectively connected with
the conduct of a trade or business
within the United States. — In general,
whether or not a foreign corporation is
engaged in a trade or business, the
gross amount of such income is
subject to tax at a 30% or lower
treaty rate. In general, such income
consists of the following types of in-
come described in section 881 (to the
extent not effectively connected with the

232

Corporation Returns/1970 • Forms and Instructions

conduct of a trade or business within
the United States):

1. Interest, dividends, rents and
royalties, salaries, wages, premiums,
annuities, compensation, remunera-
tions, emoluments, and other fixed or
determinable annual or periodical gains,
profits, and income.

2. Gains described in section 63 1 (b)
or (c) from disposal of timber, coal, or
domestic iron ore with a retained eco-
nomic interest.

3. Amounts received on the retire-
ment, sale or exchange of bonds or
other evidences of indebtedness issued
after September 28, 1965, which are
treated under section 1232 as gains
from the sale or exchange of property
which is not a capital asset.

4. Certain gains from the sale or
exchange after October 4, 1966, of
patents, copyrights, and other intangi-
ble property, as described in section
881(a)(4).

No deductions are allowable against
such income since the tax is imposed
upon the gross amount received.

Complete Section I of the form to
compute the tax on such income.

H. Election to treat real property
income as effectively connected in-
come.— A foreign corporation having
income from real property located in
the United States, or from any interest
in such real property, including (1)
gains from the sale or exchange of such
real property or interest therein, (2)
rents or royalties from mines, wells,
or other natural deposits, and (3) gains
described in section 631(b) or (c), may
elect to treat such income as being ef-
fectively connected with the conduct of
a trade or business within the United
States. See section 882(d).

The election may be made by attach-
ing to the return for the year to which
the election is to apply (1) a statement
to the effect that the election is being
made. (2) a complete schedule of all
real property, or any interest in real
property, of which the taxpayer is titular
or beneficial owner, which is located
in the United States, (3) a statement
indicating the extent to which the tax-
payer has direct or beneficial ownership
in each such item of real property, or
interest in real property, (4) the legal
identification and location of the real
property or interest therein, (5) a de-
scription of any substantial improve-
ments on any such property, and (6)
any other information as may be re-
quired by regulations.

If this election is made, complete
Section II to compute the tax on such
income.

I. Deductions and credits. — No de-
ductions are allowed against income

which is not effectively connected with
the conduct of a trade or business
within the United States since the
30% or lower treaty rate is imposed
upon the gross amount of such inccme.

Deductions and credits are allowed
against income which is effectively con-
nected with the conduct of a trade or
business within the United States only
if a return is filed, and only to the ex-
tent that they are connected with such
income. Charitable contributions, how-
ever, may be deducted whether or not
they are so connected.

For further details see section
882(c).

J. Source of income. — Gross income
of a foreign corporation includes only
(1) gross income which is derived from
sources within the United States and
which is not effectively connected with
the conduct of a trade or business
within the United States, and (2) gross
income (regardless of source) which
is effectively connected with the con-
duct of a trade or business within the
United States.

Except as may otherwise be provided
by tax convention, the source of income
is determined in accordance with the
provisions of sections 861 through 864
and the regulations thereunder.

K. Trade or business within the
United States. — A foreign corporation
which is a member of a partnership or
is a beneficiary of an estate or trust
will be considered to be engaged in a
trade or business within the United
States if the partnership, estate, or trust
is so engaged.

Under certain circumstances the
term "trade or business within the
United States" does not include the
trading of stocks, securities or com-
modities through a resident broker,
commission agent, custodian, or other
independent agent. Special rules apply
when the corporation is trading for its
own account.

For details concerning trading in
stocks, securities, or commodities, see
section 864(b)(2).

L. 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. If the corporation
ceases to exist, write "FINAL RETURN"
at the top of the form.

M. Personal holding companies. —
A foreign corporation which is a per-
sonal holding company as defined in
section 542, but not a foreign personal
holding company as defined in section
552, is subject to the tax imposed by
section 541 on undistributed personal
holding company income. Section 541
imposes a tax upon the undistributed
personal holding company income (as

defined in section 545) of the personal
holding companies. Every foreign cor-
poration which is a personal holding
company under section 542 must file
a Schedule PH (Form 1120) with its
Form 1120-F.

Under the provisions of section 542,
a corporation is a personal holding
company if 60% or more of its ad-
justed ordinary gross income for the
taxable year is personal holding com-
pany income, and if at any time during
the last half of the taxable year more
than 50% in value of its outstanding
stock is owned, directly or indirectly,
by or for not more than five in-
dividuals. Certain foreign corporations
owned directly or indirectly, entirely
by nonresident alien individuals, are
not personal holding companies. (Sec-
tions 541-547.)

N. Foreign personal holding com-
panies.— Section 551(a) requires that
the undistributed foreign personal hold-
ing company income of a foreign per-
sonal holding company, as defined in
section 552, shall be included as a
dividend in gross income of U.S. share-
holders in the amount provided by sec-
tion 551(b). Schedule PH (Form 1120)
is not required, but Forms 957 and 958
must be filed by the officers, directors,
and certain U.S. shareholders. (Section
6035 and regulations thereunder.)

0. 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 of-
ficer) who is authorized to sign. A re-
ceiver, trustee, or assignee must sign
any return that he is required to file
on behalf of a corporation.

Foreign Corporations Having
Income from United States
Sources Which is Not
Effectively Connected with the
Conduct of a Trade or Business
Within the United States

p. Claim for refund. — Where a for-
eign corporation has only income which
is not effectively connected with the
conduct of a trade or business within
the United States and this form is being
used as a claim for refund, include all
income from sources within the United
States even though the tax thereon has
been fully satisfied at the source ex-
cept where the refund results solely
from the credit for the tax paid by a
regulated investment company on
undistributed capital gains or from the
tax deemed to have been paid under
section 337(d) (relating to gain or loss
on sales or exchanges in connection
with certain liquidations).

Corporation Returns/1970 • Forms and Instructions

233

Where the refund results solely from
such credits, enter the amount claimed
on lines 6(d) and 8, page 1, and attach
Copy B of Form 2439; no entries are
required to be made on page 2.

Where the refund is reduced by any
additional tax due on items of income
upon which the tax has not been fully
satisfied at the source, the items creat-
ing the reduction must also be shown
on the appropriate lines on pages 1 and
2.

Q. Tax treaties. — Section 881 im-
poses a tax of 30% on United States
source income described in that sec-
tion. However, If you are a resident
of, or a corporation created under the
laws of, any country that has a treaty to
which the United States is a party, refer
to the applicable income tax conven-
tion to ascertain the exemption from,
and reduced rates of, United States in-
come tax to which you may be entitled.

For purposes of applying any ex-
emption from, or a reduction of, any
United States tax provided by any
treaty with respect to income not ef-
fectively connected with the conduct of
a trade or business within the United
States, a foreign corporation shall be
deemed not to have a permanent es-
tablishment in the United States at any
time during the taxable year. (See sec-
tion 894(b)!)

For additional information regarding
such tax convention, consult the Direc-
tor of International Operations, Internal
Revenue Service, Washington, D C
20225.

Foreign Corporations Engaged
in a Trade or Business Within
the United States

R. 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 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.

S. Estimated tax. — Corporations that
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 ex-
emption from estimated tax. After tak-
ing the exemption into account, a tax
liability of $5,550 or more for taxable
years beginning in 1971 will result in
estimated tax of $40 or more. This
amount ($5,550) will be less for mem-
bers of a controlled group of corpora-
tions that do not receive a full $25,000
surtax exemption.

For taxable years beginning in 1971,
the exemption is the sum of $5,500
and an amount that is 20% of the
difference between the tax liability (not
to exceed $100,000) and $5,500. (For
taxable years beginning in 1972 the
total exemption will be 22% of the
corporation's surtax exemption.)

Members of a controlled group of
corporations that do not receive a full
$25,000 surtax exemption must substi-
tute 22% of their share of the surtax
exemption for the $5,500 mentioned
above.

Form 1120-W may be used as a
worksheet to compute corporate esti-
mated tax.

If you have underpaid your estimated
tax and believe a penalty charge should
not be asserted, attach Form 2220 to
your return.

A corporation that has overpaid its
estimated tax may apply for a "quick
refund" if the overpayment is (1) at
least 10% of the corporation's ex-
pected income tax liability AND (2)
at least $500. Use Form 4466.

T. Information at the source. —

Forms 1096 and 1099 must be filed
concerning certain dividends, earn-
mgs, interest, rents, royalties, annui-
ties, pensions, foreign items; and
prizes, awards, and commissions to
nonemployees.

U. Consolidated returns. — Except
for certain subsidiary corporations or-
ganized under the laws of Canada or
Mexico and maintained solely for the
purpose of complying with the laws of
such country as to title and operation
of property, a foreign corporation may
not be included as a member of an
affiliated group of corporations for pur-
poses of filing a consolidated return.

V. Balance sheets. — The balance
sheets must agree with your books and
records or any differences must be re-
conciled. 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
included as cash in line 1 of the bal-
ance sheet.

W. Attachments. — Attachments may
be used if the lines on the form
schedules are not sufficient. They must
contain all 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 3. the total need not be entered on
the schedule but must be entered on
page 3.

Enter your name and identifying
number on all attachments.

X. Minimum tax on fax preference
items. — Under the provisions of sec-
tion 56, certain items of tax preference
are subject to a minimum income tax.
These tax preference items, after de-
ducting a $30,000 exemption and the
amount of taxes imposed for the year,
are taxed at a 10% rate.

Items of tax preference include:

(1) Excess investment interest,

(2) Accelerated depreciation on
real property,

(3) Accelerated depreciation on
personal property subject to
a net lease,

(4) Amortization of pollution con-
trol facilities,

(5) Amortization of railroad roll-
ing stock,

(6) Reserves for losses on bad
debts of financial institu-
tions.

(7) Excess percentage depletion,
and

(8) Capital gains.
Corporations having any such tax

preference items _must attach Form
4626. Computation of Minimum Tax. to
their return whether or not the mini-
mum tax applies.

Specific Instructions
for Section II

INCOME. — Enter in lines 1 through
10 gross income (regardless of source)
which is effectively connected with the
conduct of a trade or business within
the United States.

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 profits on amount
collected.

2. Cost of goods sold. — The method
of valuing inventories may not be
changed without permission. Applica-
tion for permission to change must be
made on Form 3115 within 90 days
after the beginning of the taxable year

234

Corporation Returns/1970 • Forms and Instructions

in which it is desired to make the
change.

A corporation electing to use the last-
in, first-out (LIFO) method of valuing
inventory provided in section 472 must
attach Form 970 to its income tax re-
turn for the first year that method is
used.

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 if subject to the 85% de-
duction under section 243(a)(1). For
dividends received from a regulated in-
vestment company, see section 854 for
the amount subject to the 85% de-
duction.

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 allowed the
deduction provided in section 247 for
dividends paid.

(3) Enter dividends received from
foreign corporations and which qualify
for the 85% deduction provided in
section 245(a).

(5) If the corporation claims the
foreign tax credit, the amount of taxes
deemed paid under section 902(a)(1)
(relating to credit for corporate stock-
holder in foreign corporation) shall be
treated as a dividend received from
the foreign corporation. (See section
906(b)(4).)

(6) Include dividends (other than
capital gain dividends) received from
regulated investment companies that
do not qualify for the 85% deduction;
dividends from tax-exempt organiza-
tions; 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 eli-
gible for a dividends-received deduction
because of the holding period of the
stock or an obligation to make corre-
sponding 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" includes
bonds, debentures, notes, certificates of
indebtedness, or other evidences of in-
debtedness issued by any corporation
and bearing interest with interest cou-
pons or in registered form.

Do not offset interest income against
interest expense.

7. Gross rents. — Enter the gross
amount received for the rent of prop-
erty. Deduct expenses such as repairs,
interest, taxes and depreciation on the
proper lines for deductions.

9. Gains and losses from sales or
exchanges of capital assets and other
property. — The i-omputation of gains
and losses from sales or exchanges of
capital assets and property other than
capital assets must be made on sepa-
rate Schedule D (Form 1120) and filed
with Form 1120-F.

Every sale or exchange of property
must be reported in detail, even though
no gain or loss is realized.

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, compute the alternative tax on
separate Schedule D (Form 1120) to
see if it produces a lesser tax.

10. Other income. — Include recover-
ies 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.

Deductions

In computing the taxable income of
a foreign corporation engaged in a trade
or business within the United States,
deductions are allowed only to the ex-
tent that they are connected with in-
come which is effectively connected
with the conduct of a trade or business
within the United States. Charitable
contributions, however, may be de-
ducted whether or not they are so con-
nected. See section 882(c)(1) for allo-
cation of deductions.

12. Compensation of officers. — Com-
plete column 8 of Schedule E for your
25 highest paid officers. To determine
the highest paid officers, add all al-
lowances including expense account
allowances to each officer's compensa-
tion. Column 8 does not have to be com-
pleted for any officer for whom the com-
bined amount is less than $10,000.

For this purpose an officer is a per-
son who is elected or appointed to office
or who is designated as such in the cor-

poration'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, that 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 that 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 taxes; estate, inheritance, leg-
acy, succession, or gift taxes; foreign
or U.S. possession income taxes if a
foreign tax credit is claimed; Federal
taxes paid on bonds containing a tax-
free covenant; or taxes not imposed
upon the taxpayer.

See section 164(d) for apportion-
ment of taxes on real property between
seller and purchaser.

Section 906(b)(1) provides that cer-
tain foreign taxes imposed on income
from U.S. sources may not be taken as
a deduction.

18. Interest. — -'Enter business inter-
est but do not include interest on in-
debtedness incurred or continued to
purchase or carry obligations the in-
terest on which is wholly exempt from
income tax. (Section 265.)

See section 267 for limitation on de-
ductions for unpaid expenses and in-
terest in transactions between related
taxpayers.

19. Contributions. — Enter contribu-
tions or gifts actually paid within the
taxable year to or for the use of chari-
table and governmental organizations
described in section 170(c).

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), (3) any net operating loss carry-
back to the taxable year under section
172, and (4) any capital loss carryback
to the taxable year under section 1212
(a)(1).

Charitable contributions in excess of
the 5% limitation may not be deducted
for the taxable year but may be carried
over to the 5 succeeding taxable years.

Corporations on the accrual basis
may elect to deduct contributions paid

Corporation Returns/1970 • Forms and Instructions

235

on or before the 15tti day of the 3cl
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 resolu-
tion authorizing the contributions was
adopted by the board of directors.

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. — In the case of a chari-
table contribution of property the con-
tribution must be reduced by the sum
of

(1) the ordinary income and

(2) in the case of certain contribu-
tions, 621/2% of the long-term
capital gain,

that would have resulted if the property
were sold at its fair market value. The
reduction for 621/2% of the long-term
capital gain applies to (1) contributions
of tangible personal property for use
by an exempt organization for a purpose
or function unrelated to the basis for
its exemption, and (2) the contribu-
tions of any property to or for the use
of certain private foundations. (Section
170(e).)

Bargain sale to a charitable organi-
zation.— If a charitable contribution de-
duction is allowed by reason of a sale
after December 19, 1969, of property
to a charitable organization, the ad-
justed basis for determining gain from
the sale is an amount which is in the
same ratio to the adjusted basis as the
amount realized is to the fair market
value of the property.

20. 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) am-
ortization period (number of months);
(6) amortization for this year; and (7)
the total amount of amortization less
the amount claimed in Schedule A and
elsewhere on the return.

See section 169 for conditions under
which the cost of certified pollution con-
trol facilities may be amortized over a
period of 60 months.

21. Depreciation. — Fill in Schedule
G if a deduction is claimed for deprecia-
tion of property, leasehold improve-
ments, patents, or copyrights. Form
4562, Depreciation, may be used as a
supplement to 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% of the cost or other basis
of the property.

Alternative depreciation guidelines
and rules. — Revenue Procedure 62-21
(supplemented by Revenue Procedure
65-13) sets forth alternative standards
and procedures for determining depre-
ciation. Taxpayers who wish to use
these provisions must use them for all
assets in a particular guideline class.

Tangible property other than real
property. — Tangible personal property,
whether new or used, may be depreci-
ated under the straight line method or
the 150% declining balance method.

New tangible personal 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 that does not result in
accumulated allowances at the end of
any year (during the first two-thirds
useful life of the property) greater than
the total that could have tieen deducted
if the double declining balance method
had been used.

New section 1250 property. — The
double declining balance and sum of
the years-digits methods may not be
used except for (1) new residential
rental property (from which at least
80% of the gross rental income is de-
rived from rental of residential units),
(2) other new real property acquired be-
fore July 25, 1969, and (3) new real
property placed in service after July
24, 1969, if construction, acquisition,
or permanent financing arrangements
were entered into before July 25, 1969.
Other new real property acquired after
July 24, 1969, may be depreciated un-
der the straight line or 150% declining
balance methods.

Used section 1250 property. — Used
residential rental property acquired
after July 24, 1969, with a useful life
of 20 years or more may be depreciated
under the 125% declining balance
method. In the case of used real prop-
erty acquired before July 25, 1969, or
used real property acquired after July
24, 1969, pursuant to a written con-
tract entered into before July 25,
1969, for the acquisition of such prop-
erty or for the permanent financing
thereof, depreciation is limited to the
150% declining balance method. Other
used real property acquired after July
24, 1969, may be depreciated only un-
der the straight line method.

Rehabilitation expenditures for low-
income rental housing. — An election
may be made to depreciate property at-
tributable to rehabilitation expenditures

for low-income rental housing incurred
after July 24, 1969. Such depreciation
may be claimed under the straight line
method using a useful life of 60 months.
For details see section 167(k).

Section 179 — Additional first-year
depreciation. — For the first year a
depreciation deduction is allowable, cor-
porations may elect to write off 20 per-
cent of the cost (before adjustment for
salvage value) of tangible personal
property (whether new or used) with a
useful life of 6 years or more, up to an
aggregate cost of $10,000. Controlled
corporate groups must apportion this
$10,000 amount among members of
the group. For this purpose, section
179(d)(7) provides a special definition
of controlled groups.

Total additional first-year deprecia-
tion must be shown on line 1 of the
depreciation schedule.

If the additional first-year deprecia-
tion is elected, the basis of the property
must be reduced by the amount of the
deduction and salvage value when com-
puting ordinary depreciation.

22. Depletion. — Ths percentage de-
pletion rate for oil and gas wells is
22%. Refer to section 613(b) for rates
applicable to other natural deposits. At-
tach Form T if a deduction is claimed
for depletion of timber.

24. Pension, profit-sharing, stock
bonus and annuity plans. — A Form
2950 should be attached for each profit-
sharing, stock bonus, pension and an-
nuity plan. This form must be filed
whether the deduction is under a quali-
fied or nonqualified plan.

25. Other employee benefit plans. —
Enter deductions for contributions to
employee benefit plans other than those
claimed on line 24, such as insurance,
health, or welfare plans. Attach a
schedule for each plan showing (1) the
nature of benefits, i.e., group-term life
insurance, group permanent life insur-
ance, noninsured death benefit, hos-
pitalization, surgical, medical, sickness,
accident, major medical expense, un-
employment benefit, or other welfare
benefits; (2) method of financing, i.e.,
insured, industry or areawide fund, self-
insured fund, or direct benefit pay-
ments; (3) the amount of deduction; (4)
the amount of employee contributions;
(5) the number of employees covered;
and (6) if a self-insured plan, the
amount of benefits paid during the tax-
able year. Also show the number of em-
ployees employed by the corporation.

26. Other deductions. — No deduc-
tion is allowable for any amount allo-
cable to a class of exempt income other
than exempt interest income, including
income exempt by tax convention. Items
directly attributable to wholly exempt

236

Corporation Returns/1970 • Forms and Instructions

income 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
allocated to each such class. Show sepa-
rately the amount allocated by appor-
tionment.

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).) Gen-
erally, a net operating loss may be car-
ried back 3 years and carried over 5
years. The net operating loss must first
be carried to the earliest of the 8 tax-
able years to which it may be carried,
then to the next earliest year, etc. The
portion of the loss to be carried to each
of the other 7 taxable years is the ex-
cess, if any, of the amount of the 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 deduction
is allowed.

(2) The special deductions in line 1
of Schedule I are computed without re-
gard to the 85% limitation provided in
section 246(b). See section 1.172-2
of the regulations.

(3) The special deduction allowed by
section 247 (dividends paid on certain
preferred stock of public utilities) is
computed without regard to section
247(a)(1)(B).

As stated, the net operating loss de-
duction is the sum of the carryovers
and carrybacks. However, in determin-
ing the taxable income that must be
subtracted from a net operating loss
to determine the portion of such loss
that will still be available to carry to a
subsequent year, the net operating loss
deduction 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 expropria-
tion loss.

If you have a net operating loss carry-

back and desire a "quick refund" of
taxes, file Form 1139 within 12 months
after the close of the taxable year of
the net operating loss. (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 refund of the taxes
affected may be obtained by filing Form
1139.

29(b). Special deductions. — See in-
structions for Schedule I below.

Schedule I — Special
Deductions

(Numbered to correspond with line
numbers in Schedule I)

1. Exclusion of certain dividends. —

In general, no dividends-received de-
duction will be allowed on any share of
stock (a) which is disposed of if the
corporation has held such share for 15
days or less, or (b) to the extent the
corporation is under an obligation to
make corresponding payments with re-
spect to substantially identical stock or
other securities.

2. Limitation on dividends-received
deduction. — Line 2 may not exceed
85% of line 28, page 3. For this pur-
pose, line 28. page 3, is to be computed
without regard to any capital loss carry-
back to the taxable year under section
1212(a)(1). In a year in which a net
operating loss occurs, sections 172(d)
and 246(b) provide that the 85%
limitation on the amount of these
special deductions does not apply even
if the loss is created by the dividends-
received deduction.

3. 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
their preferred stock during the taxable
year, or (2) taxable income computed
without regard to this deduction. For
calendar year 1970, this percentage is
28.455 percent. For fiscal years, see
instruction 4 for applicable rate. In a
year in which a net operating loss oc-
curs, section 172(d) provides that this
deduction shall be computed without
regard to section 247(a)(1)(B).

4. Fiscal years beginning in 1970. —
The deductions on line 1(b) — dividends
received on certain preferred stock of
public utilities, and line 3 — dividends
paid on certain preferred stock of pub-
lic utilities, are computed using a for-
mula which includes a fraction, the
numerator of which is 14 and the de-
nominator of which is the sum of the
normal tax and surtax rates. The de-
nominator must be increased to reflect
the applicable surcharge rate. For

example, the denominator for calendar
year 1970 corporations is 49.2 (48, the
sum of the normal tax and surtax rates,
plus 21/2% of 48).

Corporations with fiscal years begin-
ning before July 1, 1970, must increase
the denominator to reflect the applica-
ble surcharge rate shown in the tax
computation instructions below.

Corporations with fiscal years begin-
ning after June 30, 1970, will not have
to increase the denominator since they
will have no surcharge. Such corpora-
tions are to use the following rates in
Schedule I:

(a) Line 1(b), dividends received on
certain preferred stock of public utili-
ties—60.209.

(b) Line 3, dividends paid on certain
preferred stock of public utilities —
29.167.

Tax Computation
Instructions

1. Tax surcharge. — The tax sur-
charge is 5% for the period beginning
January 1, 1970, and ending June 30,
1970.

The rate for the calendar year 1970,
therefore, is 2 1/2%.

Since the surcharge expired. June 30,
1970, corporations with taxable years
beginning after that date will have no
surcharge.

Corporations with fiscal years begin-
ning before July 1, 1970, may compute
their surcharge by multiplying line 5(a),
page 5, and line 3(a), page 1, by the
applicable rate in the following table:

TaxabI

e year

Applicable
Rate

Beginning
in 1970

Ending
in 1971

Jan. 31
Feb, 28
Mar. 31
Apr, 30
May 31
June 30 and
after

Feb. 1
Mar 1
Apr. 1
May 1
June 1
July 1 and
after

.02054795
,01671233
,01246575
,00835616
.00410959

-0-

If the corporation prefers, the sur-
charge may be computed using the
following formula:

Amount on line No. days in taxable year

5(a). page 5. before 7-1-70

and line 3(a). X 5% X - —

page 1 No. days in taxable year

Fiscal year corporations having a 52-
53 week taxable year and corporations
with a short taxable year must use the
formula to compute their surcharge.

2. Surtax exemption. — In general,
corporations are entitled to a $25,000
surtax exemption. Certain controlled
corporations, however, are limited to a
smaller amount under the provisions of
sections 1551 and 1562. (See section
1 563 for definition of controlled group.)

Under the provisions of section 1 561 ,
a controlled group of corporations, with
respect to a specified December 31,
must divide one $25,000 surtax exemp-

Corporation Returns/1970 • Forms and Instructions

237

tion equally among all component mem-
bers of the group unless the group
specifically consents to split up the
$25,000 amount among all component
memibers in accordance with an appor-
tionment plan. See section 1561 and
the regulations thereunder for time and
manner of making the consent.

Under the provisions of section
1562, a controlled group may elect,
with respect to a specified December
31, to have each component member
take a separate surtax exemption with-
out having to divide equally or appor-
tion one $25,000 surtax exemption
among all component members.

For taxable years beginning in 1970,
however, section 1564 provides that
only one member of a group that has
made an election under section 1562
may claim a full $25,000 surtax exemp-
tion with the others being limited to
$20,833. (This $20,833 is further re-
duced in years 1971 through 1974 and
becomes zero in 1975.) Section 1564
(a)(2) provides that the component
members of the controlled group must

elect which member is to receive the
full $25,000 and which members are
to be limited to $20,833. This election
may be made by attaching a statement
to the return of the corporation claim-
ing the full $25,000 surtax exemption
stating that it is the corporation that
the controlled group has selected to
claim the $25,000 amount under the
provisions of section 1564(a)(2). The
statement must be signed by each mem-
ber of the controlled group and must
show the name, address, employer iden-
tification number and taxable year of
each member of the group subject to
the reduced $20,833 exemption. Such
other members must attach a copy of
the statement to their return.

If the group elects to have each com-
ponent member claim a separate sur-
tax exemption under section 1 562, each
component member must pay an addi-
tional tax of 6% of the amount of in-
come equal to its surtax exemption. If
only one member of the group has any
taxable income, the 6% does not apply.
(Section 1562(b)(1)(A).)

Tax Guide for Small Business (Publication 334) contains answers to most
questions that 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 75 cents.

3. Foreign tax credit. — A foreign
corporation engaged in a trade or busi-
ness within the United States is allowed
a credit ander section 901 for income,
war profits, and excess p. of its taxes
paid (or deemed paid under section
902) or accrued during the taxable year
to any foreign country or U.S. posses-
sion with respect to income effectively
connected with the conduct of a trade
or business within the United States.
For further details and exceptions, see
section 906 and Form 1118.

4. Tax from recomputing a prior year
Investment credit. — If property is dis-
posed of prior to the life used in com-
puting the Investment credit, the tax
for the year of disposition must be in-
creased by the difference between the
credit taken (including carrybacks and
carryovers) on the property and the
credit which would have been allowed
had the actual life been used. (See sec-
tion 47(a)(4) and (5) for exceptions.)
Form 4255 may be used to compute
the tax.

The tax from recomputing a prior
year investment credit may not be offset
against the current year's Investment
credit.

5. Change in accounting period. — If
a corporation changes Its accounting
period, it must file an income tax re-
turn for the short period (the period be-
tween the close of the old period and
the beginning of the new). See section
443(b) for computation of tax.

238

Corporation Returns/1970 • Forms and Instructions

Codes for Principal Business Activity and Principal Product or Service

These industry titles and definitions are based on the Standard
Enterprise Classification system developed by the Office of Manage-
ment and Budget, Executive Office of the President, to r'assify enter-
prises by type of activity in which engaged. This system follows closely
the Standard Industrial Classification used to classify establishments.
Using the list below, enter on page 3, under A, the code for the
specific industry group from which the largest percentage of "total
AGRICULTURE, FORESTRy, and
FISHERIES
Code

0110 Farms.
0120 Agricultural services and hunting

and trapping.
0130 Forestry and forestry services.

receipts" is derived. "Total receipts" means gross receipts (line 1,
page 3) plus all other income (tines 4 through 10, page 3). On page 3.
under A, state the principal business activity and principal product or
service which account for the largest percentage of total receipts. For
example, if the principal business activity is "Grain mill products," the
principal product or service may be "Cereal preparations."

0140 Fisheries

MINING
Metal mining:
1010 Iron ores.
1020 Copper, lead and 2lnc, gold and sil

ver ores
1098 Other metal m-ning.
1100 Anthracite and bituminous coal and

lignite mining.
Crude petroleum and natural gas:
1310 Crude petroleum, natural gas, and

natural gas Itquids.
1380 Oil and gas field services.
Nonmetallic minerals (except fuels)
mining:

1410 Stone, sand, and gravel.
1498 Other nonmetallic minerals, except

fuels.
CONTRACT CONSTRUCTION
General contractors:
1510 Building construction.
1520 Highway and street construction,

and other heavy construction.
Special trade contractors:

1531 Plumbmg. heating, and air condi-
tioning.

1532 Electrical work.

1533 Other special trade contractors.

MANUFACTURING
Food and kindred products:
2010 Meat products.
2020 Dairy products.
2030 Cannirg and preserving fruits, vege-
tables, and sea Joods.
2040 Gram mill products.
2050 Bakery products.
2060 Sugar.

2070 Confectionery and related products
2082 Malt liquors and malt.

2084 Wines, brandy, and brandy spirits.

2085 Distilled, rectified, and blended
liquors.

2086 Soft drinks, flavoring extracis, and
Siruos.

2091 Vegetable oil mills, and animal,

marine, and edible fats and oils.
2098 Othpf food and kindred products.
2100 Tobacco manufactures.
Textile mill products:

2211 Broad woven fabric mills, cotton.

2212 Broad woven fabric mills, man made
fiber and silk.

2213 Dyeing and finishing, except wool
and knit goods-

2220 Broad woven fabric mills, wool: tn-
eluding dyerng and finishing.

2250 Knitting mills.

2270 Carpels and rugs.

2280 Yarn and thread mills.

2t91 Narrow fabrics.

2298 0:her textile mill products-

Apparel and other fabricated lextlle

products:

2310 Men's and boys' clothing.

2330 Women's, children's, and infants'
clothing.

2180 Hats, caps, millinery, fur goods, and
other apparel and accessories.

2398 Other fabricated textile products,

lumber and wood products, except

furniture:

2410 Logging camps and logging con-
tractors, sawmills, and planing
mills.

2430 l/illwork, veneers, plywood, and
prefabricated structural wood prod-
ucts

2498 Wooden containers and other wood
products

Furniture and fixtures:

2510 Household furniture.

2590 Fur.iiture and fixtures, except house-
hold lurnilure

Paper and allied products:

2611 Pulp mills

2614 Paper, paperboard, building paper,
and building board mills.

2640 Converted paper and paperboard
products, except containers.

2S50 Papeiboard boxes and containers

Printing, publishing, and allied industries:

2711 Newspapers publishing, publishing
and printing.

2712 Period ical-!- publishing, publishing
end printing,

8

Code

2715 Books: publishing and printing:
greeting cards; miscellaneous pub-
lishing.

2720 Commercial prir'ing, including
manifold business forms.

2780 Bookbinding, related Industries,

and printing trade senrices.
Chemicals and allied products:

2811 Industrial inorgar c and organic
chemicals.

2812 Plastics materials, synthetic resins,
synthetic rubber, and man made
fibers, except glass.

2830 Drugs.

2841 Soap, detergent*, and cleaning
preparations.

2842 Periumes, cosmetics, and other
toilet preparations.

2850 Paints and allied products.

2870 Fertilizers and other agricultural

chemicals.
2898 Other chemical products Including

gum and wood products.
Petroleum refining and rttattd
Industries:

2911 Petroleum refining without extrac-
tion.

2912 Integrated petroleum refining and
extraction.

2998 Paving and roofing materials, and
other products of petroleum and
coal.

Rubber and miscellantoui plastics

products:

3010 Tires and Inner 1u 'es.

3020 Rubber footwear, reclaimed rubber,
and other fabricated rubber prod-
ucts.

3098 Miscellaneous plastics products.

Leather and leather products:

3140 Footwear, except rubber.

3198 Leather tanning and finishing, and
other leather products.

Stone, clay, and glass products;

3210 Glass and glass products.

3240 Cement, hydraulic.

3250 Structural clay products.

3260 Pottery and related iroducts.

3270 Concrete, gypsui.., and plaster
products.

3298 Cut stone and stoiii; products, and
abrasive, asbestos, and other non-
metallic mineral products.

Primary metal Industries:

3310 Blast furnaces, steelworks, and iron
and steel foundries and forgings.

3330 Nonferrous metals: smelting, re-
fining, rolling. drawing, and
alloying, including foundries and
forgings.

3398 Other primary metal industries.

Fabricated metal products, except ma-
chinery and transportation equipment:

3410 Metal cans.

3420 Cutlery, hand tools, and general
hardware.

3430 Heating apparatus (except electric)
and plumbing fixtures.

3440 Fabricated structural metal prod-
ucts.

3450 Screw machine products, and bolts,
nuts, screws, rivets, and washers!

3461 Metal stampings.

3462 Metal coating and engraving.
3498 Fabricated wire products and other

fabricated metal products.

Machinery, except electrical:

3510 Engines and turbim ;.

3520 Farm machinery and equipment.

3530 Construction, mining, and mate-
rials handling nuchinery and
equipment.

3540 Metalworking m.. .linery and equip-
ment.

3550 Special industry machinery and
equipment, except metalworking.

3560 General Industrial machinery and
equipment.

3570 Office, computing, and accounting
machines

3580 Service industry machines.

3598 Other machinery, except electrical.

Electrical machinery, eqjipment, and

supplies:

3611 Electrical transmission and dis-
tribution equipment.

3612 Electrical industrial apparatus.
3630 Household appliances.

3650 Radio and television receiving sets.

except communication types.
3661 Communication equipment.
3562 Electronic componen.s and acces^

sories.

Code

3691 Electric lighting and wiring equip-
ment, except insulated wire.

3698 Other electrical machinery, equip-
ment, and supplies.

Transportation equipment:

3711 Motor vehicles; passenger car,
truck, and bus bodies and truck
trailers.

3714 Motor vehicle parts and accessories.

3721 Aircralt, and complete guided mis-
siles and space vehicles.

3722 Aircraft parts, and guided missile
and space vehicle subassemblies.

3730 Ship and boat building and repair.

3791 Railroad equipment, including
street cars.

3798 Motorcycles, bicycles, and parts,
and other transportation equip
ment.

Scientific Instruments; photographic

tqulpment; watches and clocks:

3810 Scientific and mechanical measur-
ing instruments.

3830 Optical, medical, and ophthalmic
goods.

3660 Photographic equipment and sup-
plies.

3870 Watches and clocks.

Miscellaneous manufacturing Industries.

Including ordnance and accessories:

3910 Jewelry, silverware, and plated ware.

3920 Toys and sporting goods.

3930 Ordnance, except guided missiles.

3991 Costume jewelry.

3998 Musical instruments, office and
artrsts' materials, and other man-
ufacturing industries.

TRANSPORTATION, COMMUNICATION,
ELECTRIC, GAS, and SANITARY
SERVICES

Transportation:

4011 Railroad transportation, terminals,
and related sen/ices.

4020 Local, suburban, and intercity pas-
senger transportation, including
taxicabs and school buses.

4030 Motor freight transportation and
warehousing.

4040 Water transportation.

4050 Air transportation.

4060 Pipeline transportation.

4098 Other transportation services.

CommunlC3llon services:

4810 Telephone communications (wire or
radio).

4820 Telegraph communications (wire or
radio).

4830 Radio and television broadcasting.

4898 Other communication services.

Electric, gas, and sanitary services:

4910 Electric companies and systems (95
percent or more).

4920 Gas companies and systems (95
percent or more).

4930 Combination companies and sys-
tems— gas, electric, or other
services.

4940 Water supply and other sanitary
services.

WHOLESALE TRADE

5010 Motor vehicles and automotive
equipment.

5020 Drugs, chemicals, and paints.

5030 Dry goods and apparel.

5047 Meat and meat products.

5048 Poultry and poultry products, fish
and sea foods, and other groceries
and related products.

5050 Farm products — raw materials,

5060 Electrical goods.

5070 Hardware, and plumbing and heat-
ing equipment and supplies.

5080 Machinery, equipment, and sup-
plies.

5091 Metals and minerals, except petro-
leum products and scrap.

5092 Petroleum and petroleum products.

5095 Beer, wine, and distilled alcoholic
beverages.

5096 Paper and its products.

5097 Lumber and construction materials.

5098 Other wholesale trade.

RETAIL TRADE
Building materials, hardware, and farm
equipment:
5211 Building materials.

5215 Hardware stores.

5216 Farm equipment dealers.
General merchandise stores:

5221 Department stores

5222 Variety stores

5223 Mail order houses

5228 Other general merchandise stores.
I 5230 Food stores.

VrUS. GCVERNMENT PRrNTING OFFICE 19?0— O 37i)-090

Code

Automotive dealers and gasoline

service stations:

5241 Automobiles and truck dealers.

5243 Gasoline sentice stations.

5248 Tire, battery, and accessory dealers,

and miscellaneous aircraft, marine.

and automotive dealers.
Other retail stores:
5250 Apparel and accessories.
5260 Furniture, home furnishings, and

equipment stores.
5270 Eating and drinking places.

5291 Drug stores and proprietary stores.

5292 Liquor stores.

5293 Jewelry stores.

5298 Sporting goods and secondhand
stores, farm and garden supply, fuel
and ice dealers, and other retail
stores.

FINANCE, INSURANCE, and REAL
ESTATE

Banks and trust companies:

6011 Mutual savings banks.

6012 Banks and trust companies, except
mutual savings banks,

Credit agencies other than banks:

6021 Savings and loan, building and
loan associations.

6022 Personal credit agencies.
6025 Business credit agencies.

6028 Loan correspondents and brokers,
and olher credit agencies.

Security and commodity brokers, dealers,

exchanges and services:

6033 Security brokers, dealers, and flota-
tion companies.

6038 Commodity brokers and dealers;
security and commodity exchanges;
and allied services.

Holding and other Investment companies:

6042 Regulated investment companies.

6043 Real estate investment trusts, 1960
Act.

6044 Small business investment com-
panies, 1958 Act.

6048 Other holding and investment

companies.
Insurance:

6055 Life insurance,

6056 Mutual insurance, except life or
marine, and certain fire or flood
insurance companies.

6058 OMier insurance companies.

6060 Insurance agents, brokers, and

service.
Real estate:
6510 Real estate operators (except de

vejaoers) and lessors of buildings.

6521 Lessors of mming, oil, and similar
property,

6522 Lessors of railioad property.

6528 Lessors of real properly oiher than
buildings, not elsewhere classified.

6550 Subdividers, developers, and oper-
ative builders.

6591 Agents, brokers, and managers.

6592 Title abstract companies.

6593 Combinations of real estate. Insur-
ance, loans, and taw offices.

SERVICES

Hotels, camps and other lodging places:

7013 Tourist courts and motels.

7018 Hotels and other lodging places,
except tourist courts and motels.

Personal services:

7210 Laundries, laundry services, clean-
ing and dyeing plants.

7220 Photographic studios, including
commercial photography.

7298 Beauty, barber, shoe repair, and
pressing shops, funeral, and other
personal services.

Business services:

7310 Advertising,

7398 Credit reporting and employment
agencies, news syndicates, dupli-
cating, mailing, stenograpfiic. build
ing, and other business services.

Automobile and other repair services:

7510 Automobile parking, repair, and
services.

7550 Repair services, except automobile.

Motion pictures:

7810 Motion picture production, distri-
bution, and related services.

7830 Motion picture theaters.

7900 Amusement and recreational serv-
ices, except motion pictures.

8011 Offices of physicians and lurgaoni.

8019 Other medical services.

8020 Educational services.
8030 Legal services.

8098 Services not elsewhere classified.

Corporation Returns/1970 • Forms and Instructions

239

1120L

Department of the Treasury
Internal Revenue Service

U.S. Life Insurance Company
Income Tax Return

PLEASE TYPE OR PRINT

FOR CALENDAR YEAR

01

70

a Employer identification number

Number and street

b Date and place incorporated

City or town. State, and ZIP code

c Check if a —
I I Legal reserve company — If so, check
Type of company— Q ^tQ^k

D IWIulual
Principal business— Q tife insurance

Q Health and accident

insurance
ssociation

D Burial or other insurance company (See instruction A)

insurance
Q Fraternal or assessment association

d Do you have any variable annuity contracts outstanding?
Yes D No D

8 Do you have any segregated asset accounts?

Yes D No D
(If "Yes," see instruction P.)

f Were you a member of a controlled group subject to the provisions
of section 1561? YesD No D or section 1562? Yes Q No D H
"Yes." check type of relationship: (1) parent-subsidiary Q; {2)
brother-sister Q; (3) combination of (1) and (2) D: (see
section 1563).

g Amount of total insurance
liabilities. (See instruction 0.)

h State the percentage that the total
of your life insurance reserves (SeC-
80 Kb)), plus unearned premiums,
and unpaid losses (whether or not
ascertained), on noncancellabic life,
health, or accident policies not in
eluded m life insurance reserves, is
to your total reserves (Sec. 801(c)).
Attach schedule

%

s
o

u

z

CD
<
X

<

X

<

1 (a) Taxable investment income (Schedule C)

(b) Gain from operations (Schedule E) (If a loss, enter zero). ....

(c) The smaller of (a) or (b)

2 50 percent of the excess, if any, of 1(b) over 1(a)

3 Amount subtracted from policyholders* surplus account (line 5, Schedule G)

4 Life insurance company taxable income (total of tmes 1(c). 2. and 3)

5 Surtax exemption — Enter tine 4 or $25,000. whichever is lesser. (Component members of a controlled group: see
page 7 of instructions and enter your surtax exemption or line 4. whichever is lesser)

6 Line 4 less line 5

7 (a) 22 percent of line 4 !

(b) 26 percent of line 6 _

(c) If multiple surtax exemption is elected under section 1562. enter 6 percent of line 5 .j

8 Income tax: (a) The lesser of line 7 (above) or line 29 of separate Schedule D ....

(b) Surcharge — enter 2'/,% of line 8(a) ■

9 Foreign tax credit (attach Form 1118)

10 Balance (Ime 8 less line 9)

11 Investment credit (attach Form 3468)

12 Balance of tax (line 10 less line 11)

13 Foreign Corporations — tax on income not connected with US. business (see Tax Computation instructions).

14 Tax from recomputing prior year investment credit (attach Form 4255)

15 Minimum tax on tax preference items (see mstruLtions). Check here □ if Form 4626 is attached

16 Total tax (add lines 12. 13, 14. and 15)

17 Credits: (a) Tax paid (deposited) with Form 7004 application for extension (attach copy) -

(b) Estimated tax— Overpayment from 1969 allowed as a credit . . --

1970 estimated tax payments (deposits)

Less refund of 1970 estimated tax applied for on Form 4466 . . ^ — - —

(c) Credit from regulated investment companies (attach Form 2439)

(d) Otner tax credits (see Tax Computation instructions)

18 TAX DUE (line 16 less line 17). See instr. F for depositary method of payment ....

19 OVERPAYMENT (line 17 less line 16)

20 Enter amount of line 19 you want: Credited on 1971 estimated tax ► ^^

-■ > _
— >

Refunded ^

Under penalties of perjury. I declare that I have examined this return, including accompanying schedules and statements, and to
my knowledge and belief it is true, correct, and complete. If prepared by a person other than the taxpayer, his declaration is based on
tion of which he has any knowledge.

the best of
all informa-

CORPORATE
SEAL

Signature of officer

Individual or firm signature of preparer

240

Corporation Returns/1970 • Forms and Instructions

Form n20L (1970)

Page 2

SCHEDULE A. — INVESTMENT YIELD (See instructions)

2. Accrual of 3. Amortizalion

discount ' of premium

1 Interest:

(a) Wholly exempt obligations (attach schedule) | ' -

(b) U.S. obligations and U.S. instrumentalities |- -- -

(c) Loans, notes, mortgages, bank deposits, bonds, debentures, etc. ' 1

Totals 1 ~ — —

2 Dividends (see instructions):

(a) Domestic corporations subject to 85% deduction

(b) Certain preferred stock of public utilities

(c) Foreign corporations subject to 85% deduction

(d) Qualifying dividends received from affiliated groups and subject to the 100% deduction (section 243(a)(3))

(e) Qualifying dividends received from affiliated groups and subject to the provisions of section 1564(b)

(f) Other (attach schedule)

3 Gross rents (attach schedule)

4 Gross royalties (attach schedule)

5 Leases, terminations, etc

6 Net short-term capital gain reduced by any net long-term capital loss (line 9, separate

7 Gross income from trade or business other than insurance business (attach schedule)

8 GROSS INVESTMENT INCOME (total lines 1-7)

(For line 1:
column 2

Total

column 1 plus
less column 3)

Schedule D)

9 Investment expenses (attach schedule) (see Schedule H) . . .

10 Real estate expenses (attach schedule)

11 Depreciation (Schedule K)

12 Depletion (attach schedule)

13 Trade or business deductions as provided in section 804(c)(5) (attach schedule)

14 Total deductions (lines 9-13)

15 INVESTMENT YIELD (line 8 less line 14)

SCHEDULE B.— PART I— POLICY AND OTHER CONTRACT LIABILITY REQUIREMENTS (Sec

805(a)) (See instructions)

1 Adjusted life insurance reserves (from Part VI)

2 Multiplied by the adjusted reserves rate (lesser of lines 1 or 7, Part 111)

3 Pension plan reserves (line 5, col. 7. Part V)

4 Multiplied by the current earnings rate (line 1. Part 111) ....

5 Interest paid (from Part VII)

6 Policy and other contract liability requirements (total of lines 2, 4, and 5)

PART II— ASSETS (Sec. 805(b)(4))

1. Beginning ot taxable
year

2. End ot taxable year

3. Mean of column 1 and
column 2 *

1 Real estate

2 Mortgages: (a) Wittiout service fees

(b) With service fees .

3 Collateral loans

4 Policy loans, including premium notes .

5 Corporate bonds

6 Stocks

7 Government obligations, etc. (Submi

8 Bank deposits, cash, etc.

9 Other assets (attach schedule) .
10 Totals

schedule)

"Adjusted under section 806(a) — see rnstructiotis (attach schedule)

PART III— EARNINGS RATES (Sec. 805(b))

1 Current earnings rate (line 15. Schedule A. divided by line 10, column 3, Part II)

2 Earnings rate for first preceding year (attach schedule)

3 Earnings rate for second preceding year (attach schedule)

4 Earnings rate for third preceding year (attach schedule)

5 Earnings rate for fourth preceding year (attach schedule)

6 Total (lines 1-5)

7 Average earnings rate (see instructions)

%
'%

%
"%

"%

%
%

Corporation Returns/1970 • Forms and Instructions

241

Form 1120L (1970)

Page 3

PART IV— AVERAGE INTEREST RATE ASSUMED (Sec. 805(c)(2))

1. Nature of reserve
(life, annuity, etc.)

2 Assumed 4. Method of

morbidity i. Assumed computation
or mortality . '"tefest (iiimois Stand,
table I '3'« ard, etc)

5. Amount of reserve
at beginning of
taxable year *

6. Amount of reserve

at end ot taxable

year ■

7, Mean of
columns 5
and 6"

8, Column 3

times

column 7

4 .

5 Totals

6 Average rate of interest assumed in computing life insurance reserves (total of column 8 divided by total of column 7)
PART V— PENSION PLAN RESERVES (Sec. 805(d))

1 Section 805fd)mfA) reserves

2 Section 805(d)(1)(B) reserves

1

3 Section 805(d)(1)(C) reserves

4 Section 805(d)(1)(D) reserves

-

1

5 Totals I"

• See instructions for sees 806(b) and 818(c) adjustments- • ' Adjusted under sec. 806(a) (attach schedule).
• • • Also enter on line ^. Schedule B, Part I ^

PART VI— ADJUSTED LIFE INSURANCE RESERVES (Sec. 805(c)(1))

1 Mean of the reserves (col. 7. line 5, Part IV)

2

(a)

(b) Plus 10 times the average rate of niterest assumed (line 6. Part IV)

(c) Total

(d) 10 times the adjusted reserves rate (line 2, Part I) ....

(e) Line (c) less line (d)

100%

3 Adjusted life insurance reserves (line 1 multiplied by line 2(e)). Enter here and on line 1. Schedule B. Part I

PART VII— INTEREST PAID (Sec. 805(e))

1 Interest on indebtedness

2 Amounts m the nature of interest

3 Discount on prepaid premiums

4 Interest on certain special contingency reserves

5 Total interest paid (lines 1-4), Enter here and on line 5, Schedule B. Part 1

SCHEDULE C— TAXABLE INVESTMENT INCOME (See instructions)

1 Policyholders' share (sec. 804) (line 6, Part I, Schedule B, divided by line 15, Schedule A) but not to exceed 100%

2 Company's share

3 Total

4 Interest wholly tax-exempt (line 1(a), col. 4. Schedule A, see inst.)

5 (a) Dividends from line 2(a), Schedule A

(b) Dividends from line 2(b), Schedule A .

(c) Dividends from line 2(c). Schedule A

(d) Dividends from line 2(d), Schedule A .

(e) Dividends from line 2(e), Schedule A .

(f) Dividends from line 2(f), Schedule A .

6 Other items of investment yield (line 15. Schedule A. less 4-5 above) .

7 Net long-term capital gam (line 10, separate Schedule D) ....

8 Total (lines 4-7)

REDUCTIONS

9 Inteiest wholly tax-exempt (line 4, column 3)

10 Dividends-received deduction (affiliated groups — see instructions):

(a) 85°/o of line 5(a), column 3

(b) 60.813% of line 5(b), column 3

(c) 85% of line 5(c), column 3

I. Total

2. Exclusion — policyholders'
stiare (line 1 times col. 1)

(d) Total, but not to exceed 85% of taxable investment income (line 13) computed without regard to this
deduction

11 Small business deduction (10% of line 15, Schedule A, not to exceed $25,000; members of a controlled group, see
instructions)

12 Total (lines 9, 10(d), and 11)

13 Taxable investment income (line 8 less line 12, but not less than zero). Enter here and on line 1(a), page 1 . . .

%
"%

100%

3. Company's share (col. 1
less col. 2)

242

Corporation Returns/1970 • Forms and Instructions

Form 1120L (1970)

SCHEDULE E.— GAIN AND LOSS FROM OPERATIONS (See instructions)

Page 4

1 PolicyholcJer's share (sec. 809) (line 6. Schedule E-1, divided by line 15, Schedule A), but not to exceed 100%

2 Company's share

3 Total

/o

I

1. Total

2. Exclusion — policyholders'
share (line I times col. 1)

4 Interest wholly tax-exempt (line 1(a). col 4. Schedule A, see inst )

5 (a) Dividends from line 2(a), Schedule A . . .

(b) Dividends from Ime 2(b). Schedule A . .

(c) Dividends from line 2(c), Schedule A ...

(d) Dividends from line 2(d). Schedule A . . .

(e) Dividends from line 2(e), Schedule A . . ,

(f) Dividends from line 2(f), Schedule A ...

6 Other Items of investment yield (line 15, Schedule A. less 4-5 above) .'

7 Total (lines 4-6) i

8 Net long-term capital gain (line 10, separate Schedule D) ' . .

9 Gross premiums less: return premiums, etc.-

10 (a) Decrease in reserves (after adjustment under sec. 810(a)) (attach schedule) ....
(b) Decrease in sec. 811(b)(2) reserves (see line 3, Part II, Schedule E-2)

11 Other amounts (attach schedule)

12 Total (lines 7-11)

DEDUCTIONS

13 Death benefits, etc

14 Increase in reserves (after reduction for investment yield under sec, 810(b)) (attach schedule)

15 Assumption by another person of liabilities under insurance, etc., contracts

16 Interest wholly tax-exempt (line 4, column 3)

17 Investment expenses, etc., not deducted on Schedule A (attach schedule)

18 Small business deduction (line 11, Schedule C)

19 Other deductions not deducted on Schedule A (attach schedule)

20 Total (lines 13-19)

21 Dividends received deduction (affiliated groups, see instr.): (a) 85% of line 5(a), column 3

(b) 60,813% of Ime 5(b), column 3

(c) 85% of line 5(c), column 3

(d) Total, but not to exceed 85% of the excess. If any, of line 12 over Ime 20

22 Operations loss deduction (attach schedule)

23 Tentative deduction (lines 20-22)

24 Plus: (a) Dividends to policyholders (line 7, Part 1, Schedule E-2)

(b) Accident and health, and group life insurance (line 9, Part I. Schedule E-2) . . .

(c) Certain nonparticipating contracts (line 11, Part 1, Schedule E-2)

100%

3. Company's share (col. 1
less col. 2)

25 Total deductions (line 23 plus line 24)

26 Gain (loss) from operations (line 12 less line 25). Enter here and on line 1(b), page 1

SCHEDULE E-1.— REQUIRED INTEREST (Sec. 809(a)(2))

1. Rate 2. Beginning of taxable year j 3. End of taxable year

1 Sec. 810(c)(1) reserves (from line 5, column 8, Parts IV and V, Schedule B) . . . ,

2 Sec. 810(c)(3) reserves

3 Sec. 810(c)(4) reserves

4 Sec. 810(c)(5) reserves

5 Sec. 810(c)(6) reserves

Mean of columns 2 and 3 5, Column Himes column 4

6 Required interest (total lines 1-5).

250,000

SCHEDULE E-2.— PART I— LIMITATION ON DEDUCTION (LINE 24, SCHEDULE E) (Sec. 809(f))

1 Statutory amount

2 (a) Line 12, Schedule E . . . i

(b) Less: tentative deduction (line 23, Schedule E) I

3 Gain from operations without regard to line 24, Schedule E

4 Less: taxable investment income (line 13. Schedule C)

5 Excess of line 3 over line 4 (but not less than zero)

6 Maximum possible deduction for line 24, Schedule E (line 1 plus line 5)

7 Deduction for dividends to policyholders (Part II) (not in excess of line 6)

8 f^aximum deduction for accident and health, and group life insurance (Ime 6 less line 7)

9 Deduction for accident and health, and group life insurance (Part III) (not in excess of line 8) .
10 Maximum deduction for certain nonparticipating contracts (line 8 less line 9)

11 Deduction for certain nonparticipating contracts (line 3, Part IV. Schedule E-2) (not in excess of line 10) .

Corporation Returns/1970 • Forms and Instructions

243

Form 1120L (1970)

Page 5

PART II— DIVIDENDS TO POLICYHOLDERS (Sec. 809(d)(3))

1 Dividends paid to policyholders

2 (a) Increased by the excess of (1) over (2):

(1) Reserve as of the end of the taxable year

(2) Reserve as of the end of the preceding taxable year

OR
(b) Decreased by the excess of (1) over (2);

(1) Reserve as of the end of the preceding taxable year

(2) Reserve as of the end of the taxable year

3 If positive, enter on line 7, Schedule E-2; if negative, enter on line 10(b), Schedule E

PART III — CERTAIN ACCIDENT AND HEALTH INSURANCE AND GROUP LIFE INSURANCE (Sec. 809(d)(6))

1 Amount of deductions allov^fed or allowable m prior years under section 809(d)(6)

2 Net premiums

3 Line 2 multiplied by 2%

4. Tentative deduction — the lesser of line 3 or (50% of line 2. less the total amount on line 1)

PART IV — CERTAIN NONPARTICIPATING CONTRACTS (Sec. 809(d)(5))

1 (a) Reserve at the end of the taxable year . .

(b) Reserve at the beginning of the taxable year

(c) Increase (if the difference is negative, enter "0")

(d) Multiplied by

2 (a) Net premiums

(b) Multiplied by

3 Tentative deduction — the greater of line 1 or line 2 ,

10%'

"3%

SCHEDULE F. — SHAREHOLDERS' SURPLUS ACCOUNT (Sec. 815(b))

1 (a) Balance as of the end of the preceding year '

(b) Transfers under sec. 815(d)(1) and (4) for preceding year

(c) Balance as of the beginning of the taxable year (line 1(a) plus line 1(b))

2 Life insurance company taxable income computed without regard to section 802(b)(3) (line 4 less li

3 Net long-term capital gam in excess of net short-term capital loss, reduced by income, if any. on line

4 Dividends received deduction (affiliated groups — see instructions);

(a) 85% of line 2(a), Schedule A

(b) 60.813% of line 2(b), Schedule A

(c) 85% of line 2(c), Schedule A

(d) Total, but not to exceed 85% of line 12 less line 20, Schedule E

5 Interest wholly exempt from tax (line 1(a), column 4, Schedule A)

6 Small business deduction (line 11, Schedule C)

7 Total (lines 1-6)

8 Less: tax liability for 1970 under sec. 802(a) (computed without

9 Excess of line 7 over line 8

10 Less: distributions in 1970 (not to exceed line 9) ....

11 Balance as of the end of the taxable year (line 9 less line 10)

ne 3. pai
2 .

ige 1)

regard to sec.

802(b)(3))

SCHEDULE G.— POLICYHOLDERS' SURPLUS ACCOUNT (Sec

815(c))

1 Balance as of the beginning of the taxable year

2 Add: (a) 50 percent of the excess, if any, of the gam from operations over the taxable invest-

ment income (line 2, page 1)

(b) The deduction for certain nonparticipating contracts (line 24(c), Schedule E) .

(c) The deduction for accident and health, and group life Insurance (line 24(b)
Schedule E)

3 Total (line 1 plus line 2)

4 (a) Actual distributions only in excess of line 9. Schedule F .

(b) Tax increase on 4(a) by reason of sec. 802(b)(3) ....

(c) Subtractions under sec. 815(d)(1) and (4) (see instructions)

(d) Tax increase on 4(c) by reason of sec. 802(b)(3) ....

(e) Subtraction required under sec. 815(d)(2) due to termination

5 Total of lines 4(a)-(e) (not to exceed line 3), Enter here and on line 3. page 1

6 Balance as of the end of the y^ar (line 3 less line 5)

244

Corporation Returns/1970 • Forms and Instructions

Form 11201 (1970)

Page 6

SCHEDULE H.— LIMITATION OF INVESTMENT EXPENSE DEDUCTION

1 Mean o( the assets for ttie taxable year (line 10, column 3, Part II, Schedule B)

2 One-fourth of 1% of the mean of the assets (line 1)

3 Mortgage service fees

4 (a) (i) Investment yield computed without regard to investment expenses .

(ii) Three and three fourths percent of line 1

(ill) Line (I) less line (ii)

(iv) One-fourth of line (iii)

(v) Mortgage service fees (line 3)

(vi) Line (iv) less line (v)

(b) One-fourth of 1% of the amount on line 2(a), column 3, Part II. Schedule B .

(c) The greater of (a) or (b)

5 Limit on deduction for investment expenses (total lines 2-4)

(Schedule H need not be lilled In it no deduction
eny general eipenses that are allocated to investi

IS claimed for
lent income.)

SCHEDULE J. — COMPENSATION OF OFFICERS (See instructions, page 7)

1. Name of officer

2. Social security number

3. Title

4. Time
devoted

Percent of corporation
stock owned

7. Amount of
compensation

8. Expensa account

to business

5. Common

6. Preferred

SCHEDULE K. — DEPRECIATION (See instruction 11. page 3)

Taxpayers using Revenue Procedures 62-21 and 65-13: Make no entry in column 2. Enter the cost or other basis of assets held at the end of
the year in column 3, and enter the accumulated depreciation at the end of the year in column 4.

1. Group and guideline class
or description ot 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

1 Total additional first-year depreciation (do not include in items below) ■

Buildings

Furniture and fixtures

Transportation equipment ....
Machmery and other equipment . .
Other (specify) .- -

2 Total — enter here and on line 11. Schedule A

7. Depreciation for
this year

i (1) Did you at the end of the taxable year own directly or in-
directly 50 percent or more of the voting stock of a domestic
corporation? Yes □ No □

(2) Did any corporation, individual, partnership, trust, or associ-
ation at the end of the taxable year own directly or indirectly
50 percent or more of your voting stock? , . Yes [J 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 I, Form 1120 of such corpo-
ration for the taxable year ending with or within your taxable
year.

If the answer to (2) above is "Yes." was the owner of such
voting stock an alien individual or a foreign corporation, part-
nership, trust or association? Yes □ No □

j Did you submit a copy of the annual statement for the preceding
year as required by General Instruction K? . . . Yes □ No □
If "Yes," state Internal Revenue office m which filed.

k Does a copy of the annual statement accompany this return?
Yes □ No QJ. If not, explain why the statement is not attached.

I Did you claim a deduction for expenses connected with any:

(1) Entertainment facility (boat, resort, ranch,

etc.)? Yes □ No □

(2) Living accommodations (except employees

on business)? Yes □ No Q

(3) Employees' families at conventions or

meetings? Yes □ No □

(4) Employee or family vacations not reported

on Form W-2? Yes G No Q

m Did you file all required Forms 1099. 1096 and

1087? Yes □ No □

n Were you a U.S. shareholder of any controlled foreign corporation?
Yes □ No □■ (See sections 951 and 957.) If "Yes." attach
Form 3646 for each such corporation.

o Did the company, at any time during the taxable year, have any
interest in or signature or other authority over a bank, securities.
or other financial account in a foreign country? . Yes □ No □
If "Yes," attach Form 4683. (For definitions, see Form 4683.)

■5^'U.S. GOVERNMENT PRINTING OFFICE 1970— O-370-091

Corporation Returns/1970 • Forms and Instructions

245

Interna! Revenue Service

70 j:

Instructions for Form 1120L

U-S- Life Insurance
Company Income Tax
Retum

General Instructions

(References are to the Internal
Revenue Code.)

A. Companies required to file a return. —
Every domestic life insurance company and
every foreign corporation carrying on an insur-
ance business withm the United States (if with
respect to its United States business it would
qualify as a life insurance company), which
is engaged in the business of issuing life in-
surance and annuity contracts (either sepa-
rately or combined with health and accident
insurance) or noncancellable contracts of
health and accident insurance and of which
the life insurance reserves, plus unearned
premiums and unpaid losses (whether or not
ascertained), on noncancellable life, health, or
accident policies not included in life insur-
ance reserves, comprise more than 50 per-
cent of its total reserves, adjusted in each
case for policy loans as required by section
801(d). shall file a return on this form. For
this purpose the term "noncarcpllabte" in^
eludes guaranteed renewable life, health, and
accident insurance which is not cancellable
by the company but under which the company
reserves the right to adjust premium rates by
classes, in accordance with experience under
the type of policy involved. The terms "life
insurance reserves" and "total reserves" do
not include deficiency reserves.

A burial or funeral benefit insurance com-
pany engaged directly in the manufacture of
funeral supplies or the performance of funeral
services shall be taxable undei section 821
or section 831 and should file Form 1120M,
Mutual Insurance Company, or Form 1120,
U.S. Corporation Return, (Section 801(f).)

If a receiver, trustee in bankruptcy, or
assignee has possession of or holds title to all
or substantially all the property or business of
a corporation, whether or not the property or
business is being operated, he must make a
return of income for the corporation in the
same manner and form as would be required
were such corporation required to make its
own return. See sec. 6012. If a life insur-
ance company disposes of its life insurance
business and life insurance reserves under a
reinsurance agreement with another company,
but continues Its corporate existence for the
purpose of winding up and liquidating its af-
fairs, it will not be taxable as a life insurance
company after the effective date of such
agreement-

B. Period covered. — The return sha'l be for
the calendar year. (Section 843.) If the cor-
poration liquidates or otherwise ceases to exist
and this is the last return the taxpayer is re-
quired to file, write "FINAL RETURN" at the
top of the form.

0. Accounting methods. — A return on this
form shall be filed using the accrual method
of accounting, or to the extent permitted under
regulations, under a combination of an accrual
method with any other method under chapter

1. other than the cash receipts and disburse-
ments method.

Accrual method. — Under this method, in-
come is reported in the year when the tax-
payer first has a definite right to that income;
while deductions are taken in the year in which
there is first established a specific liability.
Where the riglit to income or the Iti.'iility for
expense is uncertain, accrual is generally post-
poned until a determination is possible.

Rounding off to whO/e-do//ar amounts. —
The money items on your return and accom-
■panying schedules may bo 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.

D. Where to file. —

If the corporation's princi-
pal business, office, or
agency Is located In

Use this address

Delaware. D.stfict of
Columbia, M;iryl3nJ, New
Jersey. Pennsylvania.
Virginia

Alabama, Florida. Georgia.
Mississippi. North
Carolina, South Carolina,
Tennessee

Indiana. Kentucky,
Michigan, Ohio. West
Virginia

Arkansas Colorado.
Kansas. Louisiana. New
Meitco. Oklahoma.
Texas, Wyoming

Alaska, Arizona.
California. Hawaii,
Idaho. Montana, Nevada.
Oregon. Utah, Washington

Illinois, Iowa. Nebraska.
North Dakota. South
Dakota. Missouri,
Minnebola, Wisconsin

Connecticut, Maine,
Massachusetts. New
Hampshire, New Vork,
Rhode Island. Vermont

Internal Revenue Service

Center
llGCl Roosevelt Boulevard
Philadelpl.ia. Pa. 19155

Internal Revenue Service

Center
4800 Buford Highway
Chamblce. Georfiia 30006

Inierna! Rpvenue Service

Center
Cincinnati, Ohio 45293

Interna! Revenue Service

Center
365! S Interregional

Highway
ALstin. Texas 78740

Internal Revenue Service

Cc-r,ier
1160 West 1200 South

Stiect
Ogden, Utah 84405

Internal Revenue Service

Center
2306 E. Bannister Road
Kansas City. Missouri

64170

Internal Revenue Service

Center
310 Lowell Street
Andover. Mass 01B12

Foreign corporations carrying on an insur-
ance business within the United States must
file their return with Internal Revenue Service
Center, 11601 Roosevelt Boulevard, Philadel-
phia. Pa, 19155.

E. When to file. — The return must be filed
on or before March 15. 1971. Request for au-
tomatic extension of 3 months for filing the
return must be made on Form 7004. (Sec.
6081(b) )

F. Depositary method of payme;it of tax. —
The balance of tax due must be deposited in
full when the return is filed oi in two install-
ments: 50 percent on or before the 1 5th day
of the 3d month and 50 percent on or before
the 15th day of the 6th month following the
close of the taxable year.

All insurance companies rnu5i deposit their
income tax payments with an authorized com-
mercial bank depositary or Federal Reserve
bank. All deposits must be accompanied by
Form 503 (Federal Tax Depos-t. Coiporation
Income Taxes). Please enter the serial num-
ber of Form 503 on your remit'tance. Do not
remit directly to Ititern.j' Revenue Ser\'ice.

Timeliness of deposits wilt be determined
by the date the deposit was received by the
commercial bank depositary or Federal Reserve
bank. However, a deposit received after the
due date will be considered timely if the cor-
pocation establishes that it was mailed on or
befo.e the second day before the prescribed
due date.

A supply of Forms 503 will be mailed to
insurance companies. Companies needing
Forms 503 may obtain them by making
application to the Service Center Director (or
District Director). The application should in-
clude the company's name, identification
number, address, and the taxable year to
which the deposits relate.

Penalty for failure to pay tax. — Section
6651 imposes a penalty for failure to pay tax
(other than estimated income tax) when due.
The penalty is a half percent a month or
fraction of a month, up to 25%, on the net
amount due and is in addition to the 6 per-
cent per year interest charge imposed on
unpaid tax. The penalty does not apply if
the failure is due to reasonable cause. An
authorized extension of time to file a return
will be considered reasonable cause for failure
to pay on time.

Estimated lax. — A corporation subject to
income tax under subchapter L of chapter 1
(relating to insurance companies) must make
estirnated tax payments if its income tax
liability, after credits and an estimated tax
exemption, can be expected to be $40 or
more. For 1971, the total estmiated tax ex-
emption is the sum of a temporary exemption
of $5,500 and a transitional exemption. The
transitional exemption is 20% of the differ-
ence between the corporation's expected tax
liability (but not more than $100,000) and
the $5,500 temporary exemption.

Members of a controlled group of corpora-
tions that do not receive a full $25,000 sur-
tax exemption must substitute 22% of their
surtax exemption for the $5,500 mentioned
above.

Lines 14 through 20 of Form 1120-W
(Worksheet) may be used by insurance com-
panies to compute their estimated tax install-
ment payments. Foreign corporations must
include as part of their tax liability on line 14
any tax imposed by section 881.

If you have an underpayment of estimated
tax and believe an additional charge should
not be asserted, attach Form 2220 to your
return.

If you overpay your estimated tax, you may
apply on Form 4466 for a "quick refund" on
or before March 15, 1971, but before you file
your return. The overpayment must be (1) at
least 10% of your expected income tax lia-
bility AND (2) $500 or more.

G. 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
the tax officer) who is authorized to sign. A re-
ceiver, trustee, or assignee must sign any re-
turn which he is required to file on behalf of
a corporation.

H. Information returns and other forms
which may be required in addition to Form
1120L include the following. —

1. Forms W-2 and W-3. — Statement of
wages, other compensation, and tax withheld;
and reconciliation of tax withheld;

2. Forms 966 and 1099-L. — Information
returns regarding dissolution or liquidation,
and distributions in liquidation;

3. Forms 1096 and 1099. — Information
returns concerning certain dividends, earnings,
interest, rents, royalties, annuities, pensions.

246

Corporation Returns/1970 • Forms and Instructions

foreign items; and prizes, awards, and com-
missions to nonemployees,

4. Form 1118. — Computation of foreign
tax credit;

5. Forms 2952 and 3646. — Returns relat-
ing to controlled foreign corporations,

6. Form 3466. — Compu'atron of rnve^t
ment credit;

7. Form 4136 — Computation of credit for
Federal tax on special fuels, nonhighway gas-
oline and lubricating oil;

8. Form 4?55 — Tax from recomputing a
prior year investment credit;

9. Form 4626. — Computation of minimum
tax on tax preference items; and

10. Form 4683. — U.S. information return
on foreign bank, securities, and other financial
account(s).

I. Pension deductions. — If amounts con-
tributed under an employees' pension, profit-
sharing, stock bonus, trust or annuity plan, or
compensation paid or otherwise includible in
the employee's income under any other de-
ferred compensation plan are included in de-
Tductions. attach a Form 2950 for each plah
and a statement listing the items on the
return in which such contribution and compen-
sation are included and the amount include*in
each item.

J. Stock ownership in foreign corpora-
tions-:— If you owned 5 percent or more in
value of the outstanding stock of a foreign
personal holding company, attach the state-
ment 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
required to file Forms 2952 and 3646.

K. Annual statement. — A copy of the an-
nual statefent for life insurance companies
adopted by the National Association of Insur-
ance Commissioners for the year 1970. as
filed with the Insurance Department of the
State, or District of Columbia, which shows
the reserves used in computing the taxable
income reported on the return, together with
copies of Schedule A (real estate) and Sched-
ule D (bonds and stocks), must accompany
the return (see section 1.601 2-2(c) of the
regulations). Similar copies for the 4 preceding
years must also be furnished, if'not already
filed for such years. In the case of a foreign
life insurance company carrymg on a life in-
surance business within the United States, the
copies submitted shall be those relating to the
United States business of the company. Where
companies use miniature statements, such
statements may be filed in lieu of the larger
statements

L. Attachments. — Attachments may be
used in the preparation of your return if the
lines on the form schedules are not sufficient.
The attachments must contain ail required in-
formation; must follow the format of the offi-
cial schedules; and must be attached to the
return in the same sequence as the schedules
appear on the official forms.

Enter your name and identifying number
on all attachments.

M. Consolidated returns. — Subject to the
provisions of sections 1501 through 1504,
section 1552 and the regulations applicable
thereto, an affiliated group of corporations,
each qualifying as a life insurance company,
may make a consolidated income tax return in
lieu of separate returns. The common parent
corporation, when filing a consolidated return,
shall attach Form 851. Affiliations Schedule.
Each subsidiary must prepare Form 1122 and
attach It to the consolidated return for the first
taxable year the return is made by the affiliated
group.

N. Percentage computations. — In comput-
ing earning rates, assumed rates, and policy-
holders' and company's share of investment

yield, the computation should be carried out
to a sufficient number of decimal places to-
insure substantial accuracy and to eliminate
any sign:ficant error in the tesulting tax
liability.

0. Insurance liabilities. — Domestic com-
pany.— The term "total insurance liabilities"
means the sum of the total reserves (as de-
fined in section 801(c)) as of the end of the
taxable year plus (to the extent not included
in total reserx'es) the items referred to in para-
graphs (3). (4), (5) and (6) of section 810(c)
as of the end of the taxable year. See section
819(a)(2) and insTuction P below.

Foreign company. — The term "total insur-
ance liabilities" relates only to United States
business

P. Segregated asset accounts. — All com-
panies with segregated asset accounts must
submit a schedule showing separately, fpr the
regular accounts and for the segregated asset
accounts, section 819(a)(2) total insurance
liabilities and section 805(b)(4) assets. See
section 1.801-8(h) of the regulations.

Q. Transfers to corporation controlled by
transferor. — If a person acquires stock or
S3curities of a corporation in exchange for
property, and any gain or loss is not recog-
nized under section 351, the transferor and
transferee must file With their return for the
taxable year in which the exchange is con-
summated, the information required by sec-
tion 1 351-3 of the regulations.

Specific Instructions

(Numbered to correspond with
the line numbers on the return.)

SCHEDULE A.— Investment Yield

The term "investment yield" means gross
investment income, as defined in section
804(b). less the deductions allowed in sec-
tion 804(c), The entue amount of the items
of income and allowable deductions are to be
reported in Schedule A. The puipose of in-
cluding the entire amount of these items is to
provide the basis for the exclusion of the
policyhoidets' share of the mvestment yield
from the life insurance company's taxable
income.

1. Interest. — Entei interest from all sources
durint^ the taxable -^-ear The gross amount
of interest reposed as gross income shall be
decreased by the amortization of premium
and increased by the accrual of discount
(except market discount) attributable to the
taxable year on bonds, ..oles. debentures,
or other evidences of indebtedness, dettr-
mined in accordance with: (1) the method reg-
ularly employed, if reasonable, or (2) regula-
tions prescribed by the Secretary or his dele-
gate "cvf ".L'Ction 818(b). (Attach a statement
showinc method and computation.)

2. Dividends. —

(a) Enter dividends received from ;j do-
mestic corporation subject to income tax
and which are subject to the 85-percent
deduction under section 243(a)(1). So-
called dividends or earnmgs received
from mutu.^l savings banks, etc.. are in
fact 'nteiest and should not be treated as
dividends. In the case of dividends re-
ceived from a regulated investment
company, see section 854 regarding the
amount subject to the 85-percent de-
duction.

(b) Enter dividends received on the pre-
ferred stock of a public utility which is
subject to income tax and which is
allowed the deduction provided in section
247 for dividends paid.

(c) Enter dividends received from foreign
corporations and which qualify for the

85-percent deduction provided in sec-
t-an 245(a).

Also include in tine 2(c), dividends re-
ceived from wholly-owned foreign sub-
sidiaries that are eligible for the 100-
percent deduction provided in section
245(b). In general, this deduction ap-
plies to dividends paid out of the earn-
ings 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 lOOpercent deduction does not
apply to any dividend if an election under
section 1562 (relating to multiple surtax
exemptions by a controlled group of cor-
porations) IS effective for either (1) the
taxable year of the domestic corporation
in which such dividends are received, or
(2) the taxable year of the foreign cor-
poration out of the earnings and profits
of which such dividends are paid.

If dividends received from wholly-
owned foreign subsidiaries are included
m line 2(c), attach a schedule showing
the amount of these dividends included.

(d) Enter only those dividends entitled
to th^ 100% dividends-received de-
duction under section 243(a)(3) and
which arc subject to the elective pro-
visions of section 243(b). Coiporations
making this election are subject to the
provisions of section 1561.
(e.) Enter only those dividends that are
subject to the elective provisions of sec-
tion 243(bl and are entitled to the divi-
dends received deduction as computed
under the provisions of section 1564(b).
Corporations making this election are
subject to the provisions of section 1562
as modified by section 1564.

(f) Attach a schedule showing sepa-
rately:

(1) Foreign dividends (including mini-
mum distributions under subpart F)
which are not reportable on line 2(c).
Distributions of amounts constructiveiy
taxed in the current year or in prior
years under subpart F should be excluded.

(2) Include income constructively re-
ceived from controlled foreign corpora-
tions under subpart F. This amount
should equal the total of amounts re-
ported in Schedule A, line 5 of Form(s)
3646.

(3) Foreign dividend gross-up under
section 78. including amount attribut-
able to controlled foreign corporations
on line 2(f)(2) above.

(4) Dividends (other than capital gain
dividends) received from regulated in-
vestment companies and which are not
subject to the 85-percent deduction;
dividends from tax-exempt corporations;
dividends (other than capital gain divi-
dends) received from a real estate in-
vestment trust which, for the taxable
year of the trust in which the dividend
is paid, qualifies under sections 856-
858; div'dends not eligible for' the divi-
dends-received deduction because of the
holding period of the stock or an obliga-
tion to make corresponding payments
with respect to similar stock; and any
other taxable dividend income not prop-
erly reported above.

3. Gross rents. — Enter gross amount of
rents. Any e;;penses. including repairs, interest.

Corporation Returns/1970 • Forms and Instructions

247

taxes, and depreciation, should be Included in
the proper lines under Deductions. ,

4. Gross royalties. — Enter the gross amount
of royalties. If a deduction is claimed for de-
pletion, it must be reported on line 12.

5. Leases, terminations, etc. — Enter the
gross amount of income from the entering
into (or the alteration or termination) of any
lease, mortgage, or other instrument or agree-
ment from which the life insurance company
derives interest, rents, or royaitio?.

6. Net short-term capital gain. — Enter
the amount (if any) by which the net short-
term capital gain exceeds the net long-term
capital loss. See separate Schedule D. Form
1120L

7. Gross income from trade or business
other than insurance business. — Enter the
gross income from any trade or business
(other than an insurance business) carried on
by the life insurance company, or by a part-
nership of which the life insurance company
is a member.

Deductions

9. Investment expenses. — Enter expenses
which are properly chargeable to investment
expenses, the tola! amount of v^txch (if there
be any allocation of general expenses to invest-
ment expenses) should not exceed line 5.
Schedule H. Submit a schedule showing the
nature and amount of items included and
group the minor items into one amount.

10. Real estate expenses.— -Enter the
amount of taxes (sec. 164); all ordinary and
necessary building expenses, such as fire in-
surance, heat, light, labor, etc.; and the cost
of incidental repairs which neither materially
add to the value of the property nor appre-
ciably prolong its life, but keep it in an ordi-
nary efficient operating condition, exclusively
on or with respect to the real estate owned by
the cdmpany. Do not include any amount paid
for new buildings or for permanent improve-
ments or betterments made to increase the
value of any property or any amount expended
on foreclosed property before such property
is held forth for rental purposes. These taxes
and other expenses should be itemized in an
attached schedule. (For limitation on deduc-
tion, see instruction 11(g).)

11. Depreciation. — Enter the depreciation
on property used for producing gross invest-
ment income. The amount determined under
section 167 and the regulations thereunder is
an amount reasonably measuring a portion of
the investment in depreciable property which
due to exhaustion, wear and tear, or obsoles-
cence. IS properly chargeable against the oper-
ation for the year. The deduction is limited to
the depreciation on the property that is used,
and to the extent used, for the purpose of pro-
ducing the gross investment income specified
in section 804 (b). (For limitation on deduction,
see instruction 11(g).)

If a deduction is claimed for depreciation
dn property used for producing gross invest-
ment income, fill in Schedule K. For repoiting
purposes, you may (1) group depreciable as-
sets in accordance with the categories specified
in Schedule K, or (2) continue to hst your
assets in the same manner as in prior years.
Form 4562, Depreciation, may be used as a
supplement to Schedule K.

For real property, salvage value must be
taken into account in determining the depre
elation deduction (except under the declining
balance method); and for persona! property.
to the extent it exceeds 10 percent of tiie cost
or other bas.s of the ptoperty.

(a) 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
ali assets in s particular ^tuideline class.

(b) Tangible property other than real prop-
erty.— Tangible persona! properly, whether
new or used, may be depreciated under the
straight line method or the 150% declining
balance method.

New tangible property with a useful life
of 3 years or more may also be depreciated
under (I) the double declining balance method.

(2) the sum of the years-digits merhod. and

(3) any other method which does not result
in accumulated aHovvances at the end of any
year (during the first two-thirds useful life
cf the property) greater than the total which
could have been deducted if the double de-
clining balance methcj had been used.

(c) New section 1250 property. — The
double declining oalance and sum of the
years-digits methods may not be used except
for (1) new residential rental property (from
which at least 80% of the gross rental income
is derived from rental of residential units). (2)
other new real property acquired before
July 25, 1969. and (3) new real property
placed in service after July 24, 1969, if con-
struction, acquisition, or permanent financing
arrangements were entered into before July 25,
1963 Other new real property acquired after
July 24. 1969. may be depreciated under the
straight line or 150% declining balance
methods.

(d) Used section 1250 property.- — Used
residential rental property acquired after July
24. 1969, with a useful life of 20 years or more
may be depreciated under the 125% declining
balance method. In the case of used real prop-
erty acquired before July 25, 1969. or used
real property acquired after July 24, 1969,
pursuant to a written contract entered into
before July 25, 1969, for the acquisition of
such property or for the permanent financing
thereof, depreciation is limited to the 150%
declining balance method. Other used real
property acquired after July 24, 1969, may be
depreciated under the straight lino method.

(e) RehabidtatJon expenditures for low-in-
come rental housir>g. — An election may be
made to depreciate property attributable to
rehabilitation expenditures for low-income
rental housing incurred after July 24, 1969.
Such depreciation may be claimed under the
straight line method using a useful life of
60 "ionths. For details, see sect, on lB7(k).

(f) Section 179 — Additional first-year de-
preciation allowance. — For the first ye^r a
deprecletion deduction is allowable, com-
panies may elect to write off 20 percent of
the cost (before adjustment for salvage value)
of tangible pe''sonai property (whether new or
used) witn a useful life of 6 ye^rs or more, up
to an aggregate cost of $10,000.

Controlled corporate groups must appor-
tion this $10,000 amount among members of
the group. For this purpose, section 179(d)(7)
provides a special definition of controlled
groups.

Total additional first-year depreciation must
be shown on line 1 of the depreciation
schedule.

!f 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 computing ordinary
depreciation.

(g) Limitation on deductions relating to
real estate owned and occupied. — The deduc-
tions included on lines 10 and 11 on account
of real estate owned and occupied for insur-
ance purposes m whole or in part by the
company, shall be limited to an amount v/hich
bears the same ratio to such deductions

(computed without regard to the second sen-
tence of section 804(c;(3)) as the rental value
of the space net so occupied bears to the
rental value of the entire properly. Submit a
detailed schedule.

12. Depletion. — -The percentage depletion
rate for oil and gas wells is 22%. Refer to
section 613(b) for rates applicable to other
natural deposits.

Enter the total depletion deduction allcwed
by section 611 on property used for the pur-
pose of producing investment income. Sutimit
Fofm T if a deduction for timber depletion
is claimed.

13. Trade or business deductions. — Enter
the total of deductions attributable to any
trade or business (other than an insurance
business), the income from which is included
in the life insurance company's gross invest-
ment income under section S04(b)(3). Do not
include losses from (a) for considered as from)
sales or exchanges of capital assets, (b) sales
or exchanges of property used in the trade or
business (as defined in section 1231(b)), and
(c) the compulsory or involuntary conversion
of property used in the trade or business. The
deductions to be entered on line 13 will be dis-
allowed to the extent attributable to carrying
on the insurance business The deduction for
net operating losses (sec 172i and the spe-
cial deductions (sees. 241-248) shall not be
allowed.

SCHEDULE B.—

Part I — Policy and Other Contract Liability
Requirements (Sec. 805(a))

Purpose. — The next stc;: after determining
investment yield (Schedule A) is to determine
the policy and other contract liatji'ity require-
ments. This computation furnisni^s the nu-
merator, with the total of the inve^* nent yield
as the denominator, to determine tne policy-
holders' share of investment yield v/hich is not
included in computing taxable investment in-
come (Schedule C).

Definition.- — The term "policy and other
contract liability requirements" means the
?ufn of (1) the adjusted life insurance reserves
(from Part VI), multiplied by the adjusted re-
serves rate (from Part III); (2) the mean of
the pension plan reserves at the beginning
and end of the taxable year (from Part V), mul-
tiplied by the current earnings rate (from Part
lllj; and (3) the interest paid (from Part VII).

Part II — Assets (Sec. 805(b)(4))

Purpose. — This computation is necessary in
order to determine the earnings rates in Part
111.

Definition. — The term "assets" for this pur-
pose means all assets of the company (includ-
ing nonadmitted assets) and includes alt
moneys but does not Include rc;l and per- '
sonal property (other than money) used by the
company in carrying on an insurance trade or
business.

Valuation.' — The amount attributable to
real property and to stocks is their fair market
value. The amount attributable to other assets
is the adjusted basis of such assets
for purposes of determining gain on sale or
other disposition. This adjusted basis is de-
termined under section 1011 and other related
provisions of Subtitle A of the Code, without
regard to section 817(b).

Section 806(a) adjustment. — If, during the
taxable year, there is a change m life insur-
ance reserves (either increases or decreases)
attributable to the transfer between the tax-
payer and another person of liabilities under

248

Corporation Returns/1970 • Forms and Instructions

contracts taken into account in computing
such reserves, the mean of the assets ts to be
appropriately adjusted, on a daily basis, to
reflect the amounts involved in such transfer.
See the regulations applicable to sec 806(a).
This adjustment should be reflected in an at-
tached schedule.

Part III — Earnings Rates (Sec. 805(b))

The term "current earnings rate" means
the percentage determined by dividing the in-
vestment yield for the taxable year (Schedule
A), by the mean of the assets at the beginning
and end of the taxable year (Part II — Assets).
The term "average earnings rate" means the
sum of the current earnings rate for the lax-
able year and the earnings rate for each of
the 4 taxable years immediately preceding the
taxable year, divided by 5. If. in computing
the 5-year average earnings rate for any tax-
able year, the company was an insurance com
pany (but not a life insurance company) in
any of the 4 years preceding the taxable year,
the computation shall be made as if the com-
pany were a life insurance company for such
year. Where the company was not in existence
for one or more of the 4 preceding years or
was not an insurance company for one or more
of such years, no r-ntry shall be made for such
year or years. The average earnings rate (line
7) is determined by adding the percentages
entered, and divldifig this sum by the number
of years applicable, f-or example, if entries are
made on three line*", divide the sum by 3. See
General Instruction N.

Part IV — Average h terest Rate Assumed
(Sec. 805(c)(2))

The purpose '."■ this schedule is to deter-
mine a rale which is used in the computation
of adjuste 1 life insurance reserves (Part VI).
See Gene a! Instruction N. Exclude pension
plan reserves from life insurance reserves for
the pjrpose of determining the taxpayer's as-
sumed rate Linder this part. See Part V.

Columns 5 and 6. — Adiustment under sec-
tion 806 fb) — If the basis for determining the
amount of any item referred to in section
810(c) (life insurance reserves, etc.) as of the
close of the trixable year differs from the basii
for such di^''-'rniination as of the bec-nning of
the taxable year, then the amount of the item
as of the f lose of the taxable ye^^r shall be the
amount computed on the old basis, and the
amount 6f the item as of the beginning of the
next taxab'e year shall be the amount com-
puted on tl'e new basis.

Adyustrnent under section 818(c). — This ad-
justment •■■^ required where the company ac-
tually compute, its life insurance reserves on
one of th^i recognized preliminary term bases
but elects to convert them to a net level pre
mium ba5is m the computation of the reserves
for tax purposes.

Where so elected, the conversion may be
made by one of two methods:

Method 1. Exact revaluabon; Under this
method, the company must compute the re-
serves for all contracts (with respect to which
reserves are computed on a preliminary term
basis) on a net level premium basis, using
the same mortality assumptions and interest
rates for both the preliminary term basis and
the net level premium basis or

Method 2. Approximate revaluation: Under
this method, with respect to contracts for
which reserves are completed under the pre-
liminary term basis, the reserves are increased
by the sum of (A) $21 per $1,000 of insur-
ance in force fother than term insurance), less
2.1 percent of reserves under such contracts;
and (B) $5 per $1,000 of term insurance in

force under contracts which at the time of is-
suance rover a period of more then 15 years,
less O.b percent of reserves under such con-
tracts

A life insurance company may elect, under
section 3l3(c'). tlie approximate revaluation
method for all its life insutance reserves, other
than noncancellable accident and health re-
serves, and use the exact revaluation method
for al! its noncancellable accident and health
reserves. (Rev. Rul. 60-61, CB. 1960-1,
268)

Column 7. — Ad;ustment under section
806(a). — If, during the taxable year, there is a
change in life insurance reserves attributable
to the transfe'" t-etween the com pan v and
another person of liabilities under contracts
taken into account in computing such reserves,
then the means of such reserves shall be ap
propnately adjusted on a daily basis to reflect
the amounts involved in such transfer See the
regulations. This adjustment is applicable
whether or not the transferor of the liabilities
was the original insurer. However, this adjust-
ment is not applicable to reinsurance ceded by
another person to the taxpayer or by the tax-
payer to another person. For the definition of
"Life Insurance Reserves," see section 801(b).

Part V — Pension Plan Reserves (Sec. 805(d))

See section 805(d).

These reserves shall be adjusted under sec-
tions 806 and 818(c) as described in Part
IV qbove.

Part VI — Adjusted Life Insurance Reserves
(Sec. 805(c)(1))

This term constitutes the mean of the life
insurance reserves (as defined in section
801(b)), computed under Part IV (excluding
pension plan reserves taken into account under
Part V). adjusted as set forth in Part VI, Sched-
ule B.

Part VII— Interest Paid (Sec. 805(e))

1. — Enter all interest for the taxable
year on indebtedness, except on indebtedness
incurred or continued to purchase or carry
obligations the interest on which is wholly
exempt from taxation.

2. — Enter all amounts in the nature of
interest, whether or not guaranteed, for the
taxable year on insurance or annuity contracts
(including contracts supplemientary thereto)
which do not involve, at the time of accrual.
life, health, or accident contingencies,

3. — Enter all amounts accrued for the tax-
able year for discounts in the nature of in-
terest, whether or not guaranteed, on pre
miums or other consideration paid in advance
on insurance or annuity contracts.

4. — Enter all interest for the taxable year
on special contingency reserves under con-
tracts of group term life insurance or group
health and accident insurance which are es-
tablished and maintained for the provision of
insurance on retired lives, for premium
stabilization, or for a combination thereof.

-Taxable Investment

SCHEDULE C.
Income

General. — The policyholders' share of each
and every item of investment yield (including
tax-exempt interest, and dividends received)
of any life insurance company shall not be in-
cluded in taxable investment income.

1. — Enter the percentage which repre-
sents the policyholders' share of each and
every rtem of investment yield. This percent-
age is deternimed by dividing the policy and
other contiact liability requirements (Sched-

ule B) by the investment yield (Schedule A),
except that if the amount of the policy and
other contract liability requirements exceeds
the investment yield, then the policyholders'
share of any items shall be 100 percent. See
General Instruction N.

2. — Enter the percentage which represents
the life insurance company's share of any
Item of investment yield. This percentage
IS equal to the difierence between 100 percent
and the percentage on line 1.

4-7. — Enter on line 4, column 1, the
amount of interest which is wholly exempt
from taxation under the provisions of section
103. (Where securities of a municipality are
originally issued at a price not less than par
value and are subsequently acquired by a
purchaser at a discount, such discount is not
in the nature of tax-exempt interest within the
meaning of section 103.) Multiply the amount
on each line in column 1 by the percentage
from line 1 and enter the product for each
line in column 2. The amounts entered in
column 2 represent the policyholders' share
of these items which is not Included in tax-
able investment income. Enter in column 3 the
difference obtained by subtracting column 2
from column 1. The amounts entered in col-
umn 3 represent the company's share of these
items of investment yield.

Reductions

9. Interest wholly tax-exempt. — Enter the
amount fromHine 4, column 3. This amount
is the company's share of wholly tax-exempt
interest which, like the policyholders' share
of such interest (from line 4, col. 2), is not
included in taxable investment income.

10. Dividends-received deduction. — (a) Divi-
dends received from domestic corporations. —
Enter 85 percent of the company's share
(line 5(a), col 3) of the amount received
as dividends (except dividends on certain pre-
ferred stock of public utilities) from domestic
corporations subject to income tax. Members
of certain affiliated groups may elect to deduct
100 percent of the qualifying dividends re-
ceived from other members of the same group
if an election under section 1562 is not ef-
fective for the taxable year. Include the com-
pany's share of the 100-percent deduction on
line 10(a). See section 243. If an election
under section 1562 was in effect on April 22,
1969, section 1564 provides a dividends-
received deduction of 87.5% (instead of the
100% deduction provided by section 243(b))
of qualifying dividends. Include the company's
share (87.5% of line 5(e). col. 3) of the
deduction on line 10(a). See section 1564.

(b) Dividends received on certain preferred
stock of public utilities. — Enter 60.813 per-
cent of the company's share (line 5(b). col. 3)
of the amount received as dividends on the
preferred stock of a public utility which is sub-
ject to income tax and which is allowed a de-
duction for dividends paid under section 247
See section 244.

(c) Dividends received from foreign corpo-
rations subject to the 85 percent deduction. —
Enter 85 percent of the company's share
(line 5(c). col 3) of dividends received from
foreign corporations subject to the 85-percent
deduction.

Also enter on this line 100 percent of the
company's share of dividends received from
whollyowned foreign subsidiaries that are
eligible for the 100 percent deduction provided
in section 245(b).

See section 245 for qualifications and limi-
tations on the amount of these deductions

(d) Iota' dividends-received di-ductions. —
The total of the dividends-received deductions
shall not exceed 85 percent of taxable invest-

Corporation Returns/1970 • Forms and Instructions

249

ment income cor^^iputed without regard to this
deduction.

The limitation for a member of an electing
affiliated group is 85 percent of (taxable in
vestment income computed without regard to
this deduction less the deduction for 100 per-
cent or 87.5 percent (as described in 10(a)
above) of the qualifying dividends received
from the same goupj.

!n genersl, no dividends-received deduction
will be allowed on any share of stock, (A)
which is sold or otherwise disposed of in any
case in which the corporation has held such
share for 15 days or less, or (B) to the extent
the corporation is under an obligation to make
corresponding payments with respect to sub
stantiaily identical stock or securities.. Where
the stock has preferen:,e in dividends, the
hoidmg period is 90 days instead of 15 if the
corporation receives dividends with respect
to such stock which are attributable to a
period or periods aggregating m excesi of 3b6
days.

11. Small business deduction. — Enter 10
percent of the investment yield (Schedule A)
but not to exceed $25,000. Members of cer
tain affiliated groups are limited to one
$25,000 limitation. (Section 243.)

For taxable years beginning in 1970. section
1564 provides that only one member of a con
trolled group may claim a full $25,000 small
business deduction with the others bein^-
limited to $20,833. (This $20,833 is further
reduced in years 1971 through 1974 and be-
comes zero in 1975.) See section 1564.

SCHEDULE E.— Gain and Loss From
Operations

General. — The share of each and every item
of investment yield (including tax-exempt in-
terest and dividends received) of any life
insurance company set aside for policyholders
shall not be included in gam and loss from
operations.

1. — Enter the percentage which represents
the share of any item of investment yield
which is set aside for policyholders. This
percentage is determined by dividing the re-
quired interest (Schedule E-1) by the invest-
ment yield (Schedule A), except that if the
amount of the required interest exceeds the
investment yield, then the share of any item
set aside for policyholders shall be 100 per-
cent. See General Instruction N.

2.- — Enter the percentage which represents
the life insurance company's share of any
Item of investment yield. This percentage
is equal to the difference between 100 percent
and the percentage on line 1.

4-6.- — Enter on line 4, column 1, the
amount of interest which is wholly exempt
from taxation under the provisions of section
103. (Where securities of a municipality are
originally issued at a price not less than par
value and are subsequently acquired by a
purchaser at a discount, such discount is not
in the nature of tax-exempt interest within the
meaning of section 103.) Multiply the amount
on each line in column 1 by the percentage
from line 1 and enter the product for each
line in column 2. The amounts entered m col
umn 2 represent the policyholders' share of
these items which is not included in gain and
loss from operations Enter in column 3 the
difference obtained by subtracting column 2
from column 1. The amounts entered in col-
umn 3 represent the company's thare of these
items of investment yield.

9. — Enter the gross amount of premiums
and other consideration (including ad-
vance premiums, deposits, fees, assessments,
and consideration in respect of assuming lia

b'lities under contracts not issued by the com
pany) on insurance and annuity contracts (in-
cf'jding contracts supplementary there'o): less
return premiums, and premiums and other
consideration arising out of reinsurance ceded.
Except in the case of amounts of premiums or
other consideration returned to another life
insurance company in respect of reinsurance
ceded, amounts returned where the amount
IS not fixed m the contract but depends on the
experience of the company or the discretion
->f ..e management shall not be mcluded.
.-lo^ever, amounts rebated or refunded due
t._' policy cancellations or to erroneously coni-
puted premiums are to be treated as return
premiums

10(a). Decrease in reserves. — Enter the
excess of the sum of the items described
in section 810(c) as of the beginning of the
taxable year over the sum of such items as of
the close of the taxable year (reduced by the
pol-'-yholders' share of investment yield not
included m gam and loss f'om operations —
from line 7. col. 2).

10(b). Decrease in section 8n(b)(2) re-
serves.— Enter the amount (from line 3. Part
11; Schedule E-2) by which the decrease for
the taxable year m the reserves for policyholder
dividends exceeds the an^ount of dividends
paid to policyholderr. during such year Enter
also one-tenth of any net decrease in reser/es
attributable to the operation of section 810(d).

11. Other amounts. — Enter total amount
of other income not included in com-
puting investment yield and not otherwise in-
cluded above, to the extent that such items
are includible in gross income; but exclude all
gams from the sale or exchange of a cap'tal
asset or gains considered as gains from the
sale or exchange of a capita) asset.

Deductions

13. Death benefits, etc. — Enter the amount
of all claims and benefits accrued (including
matured endowments and amounts allowed
on surrender) and losses incurred (whether
or not ascertained) during the year on in-
surance, annuity, and supplementary contracts.
The term "losses incurred (whether or not
ascertained)" refers to a reasonable esji
mate of the amount of the losses incurred
but not reported, as well as losses reported
but where the amount cannot be ascertained
by the end of the year.

14. Increase in reserves. — Enter the ex-
cess of the sum of the items described in
section 810(c) as of the close of the taxable
year (reduced by the policyholders' share of
investment yield not included in gain and loss
from operations (line 7. col. 2)) over the sum
of such items as of the 'beginning of the tax-
able year. Enter also one-tenth of any net in-
crease in reserves attributable to the opera
tion of section 810(d).

15. Assumption by another person of lia-
bilities under Insurance, etc., contracts. —

Enter the amount of the consideration (other
than consideration arising out of reinsurance
ceded) in respect of the assumption by
another person of liabilities under insurance
and annuity contracts (including contracts
supplementary thereto).

16. Interest wholly tax-exempt. — Enter the
amount from line 4, column 3. This amount
is the company's share of wholly tax-exempt
interest which, like the policyholders' share
of such interest (from line 4. col. 2), is not
included in gam and loss, from operations.

17. Investment expenses. — Enter the ex-
cess of the total investment expenses over
the amount allowed in computuig investment
yield (Schedule A), and the amount (if any)
by which the sum of the deductions allowable

(line 14, Schedule A) exceeds the g'-oss in-
vestmf'nt income (line 8, Schedule A). Attach
a schedule showing compiUattDi^s

18. Small business deduction. — Enter 10
percent of the investment yield (Schedu'e
A) but not to exceed $25,000. Members of
certain affiliated groups are limited • to one
S2fj,000 limitation. (Section 243)

For taxable yooTh beginning in 1970. section
1 564 provKlfs that only one member of a
controlled group may claim a full $25,000
small business deduction with the others being
limited to $20,833 (This $20,833 is further
reduced in years 1971 through 1974 and be-
comes zero in 1975 ) See section 1564.

19. Other deductions. — Enter total amount
of all other deductions, not included in com-
puting investment y.eld and not included in
lines 21-24 to the extent allowable as deduc-
tions in computing taxable income under Sub-
title A of the Code except as modified below:

(a) Interest. — No deduction is allowed
under section 163 for interest in respect
of the items described in secMon 810(c).

(b) Bad debts. — No deduction is al-
lowed lor ar, addition to reserves for bad
debts under section 166(c). but a deduc-
tion for specific bad debts is permitted
to the extent thai the other provisions
of that section are applicable.

(c) Contributions. — Attach a schedule
showing the name of each organization
and the amount paid, tf a contribu-
tion is made in property other than
money, state the kind of property con-
tributed and the method used in deter-
minmg its fair market value.

If a contribution carryover is included,
show the amount and how the carryover
was determined. For limitation and the
application of charitable contribution
carryover, see the regulations.

In applying section 170, the 5 per-
cent limitation on the total deductions
under such section shall be as p'ovided in
section 809(e)(3). See section 1.809-
6(c) of the regulations.

Charitable contributions in excess of
the 5% limitation may not be deducted
for the taxable year but may be carried
over to the 5 succeeding taxable years.

Companies on the accrual basis may
elect to deduct contributions paid on or
before the 15th day of the 3d month fol-
lowing thp close of the taxable year If the
contributions are authorized by the board
of directors durinf the taxable year. A
declaration, signed by an officer, must be
attached to the return s'.atmg that the res-
olution authorizing the contribution was
adopted by the bojrd of directors.

Sped?! rule for contributions of cer-
tain property. — *■' 'he case of a charitable
contribution of property, the contribution
must be reduced by the sum of

(1) The ordinary income and

(2) in the case ot certain contribu-
tions. 621/2% of the long-term
capital gain.

that would have resulted if the property
were sold at its fair market value. The
reduction for 621/2% of the long term
capital f^am applies to (1) contributions
of tangible personal property for use by
an exempt organizatior for a purpose
or funrtion unrelated to the basis for its
exemption, and (2) contributions of any
property to or for the use of certain prl
vate foundations. (Sect'on 170(e).)

Bargain sal** to a charitable organiza
tion. — If a charitable contribution oeduc-
tion is allowed by reason of a sale of prop

250

Corporation Returns/1970 • Forms and Instructions

erty to a charitable organization, the
adjusted basis for determining gain from
the sale is an amount which is m the same
ratio tu the adiusted basis as the amount
realized is to the fair market value of the
property.

(d) Amortizable bond premiums. — No
deduction is allowed under section 171
since a deduction for such premiums has
already beer> taken into account in
Schedule A.

(e) Net operating loss deduction. —
The deduction under section ] 72 is not al-
lowed since in lieu thereof an "operations
loss deduction" is allowed. See line 22.

(f) Dividends received. — No deduc-
tion IS allowed under sections 243, 244.
and 245 in view of the deduction allowed
under section 809(d)(8). See line 21.

Submit a schedule showing the nature and
amount of items included and group the minor
items into one amount If a deduction is
claimed for depreciation, attach a schedule
similar to Schedule K. You may use Form
4562, Depreciation, as a supplement to this
schedule.

21. Dividends-received deduction. — (a) Divi-
dends received from domestic corporations —
Enter 85 percent of the company's share
(line 5(a>, col- 3) of the amount received
as dividends (except dividends on certain
preferred stock of public utilities) from do-
mestic corporations subject to income tax.
Members of certain affiliated groups may elect
to deduct 100 percent of the qualifying divi-
dends received trom other members of the
same group if an election under section 1562
is not effective for the taxable year. Include
the company's share of the 100 percent deduc-
tion on line 21(a). See section 243. If an
election under section 1562 was in effect on
April 22, 1969, section 1564 provides a
dividends-received deduction of 87.5 percent
(instead of the 100 percent deduction pro-
vided by section 243(b)) of qualifying divi-
dends. Include the company's share (87.5
percent of line 5(e), column 3) of the deduc-
tion on line 21(a). See section 1564.

(b) Dividends received on certain preferred
stock of public utilities. — Enter 60.813 per-
cent of the company's share (line 5(b), col. 3)
of the amount received as dividends on the
preferred stock of a public utility which is sub-
ject to income tax and which is allowed a de-
duction for dividends paid under section 247.
See section 244.

(c) Dividends received from foreign corpo-
rations subject to the 85 percent deduction. —
Enter 85 percent of the company's share (line
5(c), col. 3) of dividends received from for-
eign corporations subject to the 85-percent
deduction.

Also enter on this line 100 percent of the
company's share of dividends received from
wholly owned foreign subsidiaries that are
eligible for the lOO-percent deduction pro-
vided in section 245(b).

See section 245 for qualifications and limi-
tations on theamount of these deductions.

(d) Section 246(b) limitation. — In applying
this 85-percent limitation to the total divi-
dends-received deduction, the gain from
operations is computed without regard to the
deductions for certain nonparticipating con-
tracts (line 24(c)); accident and health in-
surance, and group life insurance (line 24(b)l;
dividends to policyholders (line 24(a)); the
operations loss deduction (line 22); and the
dividends-received deduction. Since these
items have not as yet been deducted, the 85-
percent limitation is applicable to the excess,
rf any, of line 12 over line 20.

For a member of an electing affiliated
group, the 85 percent limitation is applicable
to the excess, if any. of line 12 over (line 20
plus the deduction for 100 percent or 87.5
percent (as described in 21(a) above) of qual-
ifying dividends received from the same
group).

Exception. — The 85-percent limitation does
not apply to any year for which there is a loss
from operations-

22. Operations toss deduction. — This de-
duction allowed under section 809(d)(4) and
determined under section 812 is. in sub-
stance, the same as the net operating loss
deduction provided hy section 172.

The "operations less deduction" is the sum
of the operations loss carryovers and carry-
backs to the taxable year (sec. 812(a)). A loss
from opf^rations may be carried back 3. years
and earned over 5 years, if the company is
a new company for the loss yeai. the carry-
over IS for 8 years For the definition of a new
company and for the limitations on the 8-year
carryover, see section 812(e) and the regula-
tions applicable thereto. The loss from opera-
tions must first be carried to the earliest of
the taxable years to which it may be carried,
then to the next earliest year. etc. The portion
of such loss which shall be carried to each
of the other taxable years shall be the excess,
if any. of the amount of such loss over the sum
of the offsets for each of the prior taxable
years to which such loss may be carried.

See section 844 for special loss carryover
rules that pertain to an insurance company
which has changed its form of organization or
has had a change in the nature of its insurance
business.

For tax treatment of recoveries of foreign
expropriation tosses, see section 13151.

The term "offset" (with respect to any tax-
able year), means an amount equal to that in-
crease in the operations loss deduction for the
taxable year which reduces the life insurance
company taxable income (computed without
regard to sec. 802(b)(3)) for such year to
zero.

The term "loss from operations" means
the excess of allowable deductions (computed
with the modifications in (a) and (b) below)
over the amount on line 12:

(a) No operations loss deduction is al-
lowed.

(b) The deductions allowed by section 243
(dividends received by corporations), section
244 (dividends received on certain preferred
stock of public utilities), and section 245
(dividends received from certain foreign cor-
porations) shall be computed without regard
to section 246(b). as modified by section 809
(d)(8)(e).

24. — The amount of the deductions for
certain nonparticipating contracts, accident
and health insurance and group life insur-
ance, and dividends to policyholders shall not
exceed $250,000 plus the amount, if any. by
which (a) the gain From operations for the
taxable year, computed without regard to
these deductions, exceeds (b) the taxable in-
vestment income for the taxable year. The
limitation provided in the foregoing sentence
shall apply to the amount of the deduction
for: first, dividends to policyholders; then, ac-
cident and health insurance and group life
insurance; and finally, certain nonparticipating
contracts. See Schedule E-2. Part I.

-Required Interest (Sec.

SCHEDULE E-1..
809(a)(2))

The term "required interest" for any tax-
able year means the sum of the prod'icts
obtained by multiplying (A) each rate of inter-
est required, or assumed by tfie taxpayer, in

calculating the reserves described in section
810(c), by (3) the means of the amount of
such reserves computed at such .-ate at the
beginning and end of the taxable year. See
General Instruction N.

SCHEDULE E-2, — Part I— Limitation on De-
duction (Line 24, Schedule E) (Sec. 809(f))

Parts II. Ill, and IV should be completed
before making entries m this schedule. Upon
the proper completion of this schedule, the
limitation provided in section 809(f) and ex-
plained in connection with line 24, Schedule E,
automatically applies.

Part II — Dividends to Policyholders (Sec.
803(d)(3))

The term "dividends to policyholders"
means dividends and similar distributions
made to policyholders tn their capacity as
such. In general, amounts returned where the
.imojnt is not fixed in the contract but de-
pends on the experience of the company or
the discretion of the management are to be
treated as dividends to policyholders. The
term does not include interest paid (as defined
in sec. 805(e)). or, for example, so-called
excess interest payments made with respect
to supplementary contracts not involving life,
accident, or health contingencies merely be-
cause such interest payments exceed the
amounts guaranteed under such contracts

The deduction shall be an amount equal to
the dividends paid to policyholders during the
taxable year plus (or minus) any increase (or
decrease) in the reserves for policyholder
dividends payable during the follov/ing taxable
year. For this purpose, reserves for policy-
holder dividends at the end of any taxable
year shall include all amounts set aside be-
fore the 16th day of the third month of the
yea," following such taxable year for payment
of policyholder dividends during the year fol-
lowing such taxable yesr.

If the amount of the decrease for the tax-
able year in the reserves for policyholder divi-
dends exceeds the amount of dividends paid
to policyholders during such year, the amount
of the excess shall be taken into account as
an income item (line 10(b), Schedule E).

Part lU — Certain Accident and Health Insur-
ance and Group Life Insurance (Sec. 809(d>(6))

This deduction is an amount equal to 2
percent of the premiums for the taxable year
attributable to accident and health insurance
contracts (other than those to which Sched-
ule E~2, Part IV applies) and group life insur-
ance contracts. The term "premiums" means
the net amount of the premiums and other
consideration taken into account In Schedule
E, However, the deduction allowed for the
taxable year and all preceding taxable years
shall not exceed an amount equal to 50 per-
cent of the premiums for the taxable year
attributable to such contracts.

Part IV — Certain Nonparticipating Contracts
(Sec. 809(d)(5))

This deduction is an amount equal to 10
percent of the increase for the taxable year
in the reserves for nonparticipating contracts
(excluding group contracts) or if greater, an
amount equal to 3 percent of the premiums
for the taxable year (excluding that portion of
the premiums which is allocable to annuity
features) attributable to nonparticipating con-
tracts (other than group contracts) which are
issued or renewed for periods of 5 years or
more. The term "reserves for nonparticipating
contracts" means such part of the life insur-
ance reserves (excluding that portion of the
reserves which ;s allocable to annuity fea-
tures) as relates to nonparticipating contracts
(other than group contracts). The term "pre-

Corporation Returns/1970 • Forms and Instructions

251

miums" means thr net amount of the pre-
miums and other consideration taken into
account in Schedule F..

The premiums referred to include only
premiums attributable to nonpart-cipatrng
contracts (other than group contracts) v;hich
are issued or rsn'?weMd for perrods of 5 years
or more, but do not include that portion of
the premrums which is allocable to annuity
features. The determination of whether a con-
tract meets the 5-year requ;remGnl will be
made as of the d-^te it was issued or renewed,
whichever is applicable. Thu*?. a 20-yea'" non-
participating endowment policy will qualify
under section 809(d)('^). even though the in-
dividual insured subsequently dies at the end
or the second yeaf. since the policy was issued
for a period of 5 years or more. However, a
1-year renewable term contract wii: not qual 'y.
in that, as of the date it was issued (cr of any
renewal date), it was not for a period of 5
years or more. In like manner, a policy
originally issued for a 3year penod and sub-
sequently renev/ed for an additional 3-year
period w<ll not qualify. However, if this policy
were renewed for a period of 5 years or more,
the policy would qualify under section 809
(d)(5) from the date it was renewed.

SCHEDULE F.— Shareholders* Sur-
plus Account (Sec. 815(b))

Secbon 815(b)(1) provides that every
stock life insurance company (both dcjmestic
and foreign) shall establish and maintain a
shareholders' surplus account for its first tax-
able year beginning after December 31. 1957.
The balance remaining in this account as of
January 1, 1970. shall be increased by the net
additions thereto as provided in section 815
(b)(2) (lines 2-8 of the schedule). In deter-
mining the amount to be entered on line 3. the
amount, if any. by which the net long-term
capital gain exceeds the net short-term capital
loss shall be reduced by the taxable income
(computed without regard to section 802(b)
(3)). For instructions relative to the limitation
of the dividends-received deduction on line 4
when the 100 percent dividends-received de-
duction under section 243(b) or the 87.5
(percent dividends- received deduction under
section 1564 is applicable, see instructions
for line 21(d). Schedule E. There shall be sub-
tracted from this account any amount which
is treated under section 815 as a distribution
to shareholders, Any distribution to share-
holders shall be treated as made first out of
this account, to the extent thereof.

SCHEDULE G.— Policyholders' Sur-
plus Account (Sec. 815(c))

Section 815(c)(1) provides that every stock
life insurance company (both domestic and
foreign) shall establish and maintain a policy-
holders' surplus account for its first taxable
year beginning after December 31. 1958. The
balance remaining in this account as of Jan-
uary 1, 1970. shall be increased by the addi-
tions as provided by section 815(c)(2), {line 2
of the schedule), and shall be decreased by the
subtractions as provided by section 8i5(c)(3).
(line 4 of the schedule).

Enter on line 4(a) tbe actual distributions
to shareholders in excess of the amount re-
ported on line 9. Schedule F. The amount to
be entered on line 4(b) is the tax attributable
to the amount (which is treated as a subtrac-
tion from this account) which after deducting
the tax is the amount reflected on line 4(a).
This amount can be determined by applying
to the amount on line 4(a). a ratio, the nu-
merator of which is 100 percent and the de-
nominator of which :s 100 percent minus 102.5
percent of the taxpayer's tax rate (the sum of
the normal tax rate plus, if applicable, the

surtax rate, excluding the surcharge). Sec the
regulations The subtractions to bn entered
on Itne 4(c) shall be treated as made only after
the subtractions have been made on lines
4 (a) and (b).

Section 815(d)f5) provides that if any
arriount added to the policyholders' surplus
account increases or creates a loss from op-
erations and part or all of the lo<;s cannot be
used in any other year to reduce the com-
pany's taxable income, then such loss shall
reduce (as of the time the addition to the
policyholders' surplus account was made) the
policyholders' surplus account. The reduc-
tion from the account shall be made after
any addition and before any amojnts are
subtracted from the account. If the policy-
holders* surplus account has been adjusted
under section 815(d)(5) and the balance as of
the end of the preceding year is different than
the balance as of the beginning of the current
year, attach a schedule setting forth the ad-
justments to reconcile the preceding balance
and current balance.

SCHEDULE J, COLUMN 8.— Ex-
pense Account Allowances

Expense account allowances mean: (1)
amounts, other than compensation, received
as advances or reimbursements, and (2)
amounts paid by or for the corporation, for
expenses incurred by or on behalf of an officer.

Column 8 of Schedule J is to be completed
for the 25 highest paid officers. To deter-
mine the highest paid officers, all allowances
including expense account allowances must be
added to each officer's compensation. Column
8 need not be completed for any officer if the
combined amount is less than $10,000.

The information is to be submitted by each
member of an affiliated group included in a
consolidated return.

For this purpose an officer is a person who
IS elected or appointed to office or who is
designated as such in the corporation's charter
or bylaws such as regular officer, director,
chairman of the board, etc.

Tax Computation Instructions

General. — Section 802(a)(1) provides a
normal tax and surtax on the life insurance
company taxable income computed at the
rates provided in section 11.

1. Normal tax. — Section 11 provides a
normal tax equal to 22 percent of taxable
income.

2. Surtax. — Section 11 provides a surtax
equal to 26 percent of the amount by which
the taxable income exceeds the surtax exemp-
tion.

3. Surtax exemption. — In general, corpora-
tions are entitled to a $25,000 surtax exemp-
tion, certain controlled corporations (defined
in sec. 1563), however, are limited to a smaller
amount under the provisions of sections 1561
and 1562.

Under the provisions of section 1561, a
controlled group of corporations, with respect
to a specified December 31. must divide one
$25,000 surtax exemption equally among all
component members of the group unless the
group specifically consents to split up the
$25,000 amount among all component mem-
bers in accordance with an apportionment
plan. See section 1561 and the regulations
thereunder for the time and manner of making
the consent.

Under the provisions of section 1562. a
controlled group may elect, with respect to
a specified December 31, to have each com-
ponent member take a separate surtax exemp-
tion without having to divide equally or appor-

tion one $25,000 surtax exemption among all
component members.

For taxable years beginning in 1970. how-
ever, section 1564 provides that only one
member of a group that has made an election
under section 1562 may claim a full $25,000
surtax exemption with the others being limited
to $20,833. (This $20,833 is further reduced
in years 1971 througn 1974 and becomes
zero in 1975) Section 1564(a)(2) provides
that the component members of the controlled
group must elect which member is to receive
the full $25,000 and which members are to
be limited to $20,833. This election may be
made by attaching a statement to the return
of the corporation claiming the full $25,000
surtax exemption stating that it is the corpora-
tion that the controlled group has selected to
claim the $25,000 amount under the provi-
sions of section 1564(a)(2). The statement
must be signed by each member of the con-
trolled grojp and must show the name, ad-
dress, emp'oyer identification number and
taxable year of each member of the group
subject to the reduced $20,833 exemption.
Such other members must attach a copy of
the statement to their return.

If the group elects to have each component
member claim a separate surtax exemption
under section 1562. each component member
must pay an additional tax of 6% of the
amount of income equal to its surtax exemp-
tion. If only one member of the group has any
taxable income, the 6% tax does not apply.
(Section 1562(b)(1)(A),)

4. Tax from recomputing a prior year in-
vestment credit. — If property is disposed of
prior to the life years category used in com-
puting 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. (See section 47
(a)(4) and (5) for exceptions.) The tax from
recomputing a prior year investment credit
must not be offset against the current year's
investment credit. Form 4255 may be used to
compute the tax.

5. Foreign Corporations. — A foreign corpo-
ration carrying on an insurance business within
the United States is taxable in the same man-
ner as a domestic insurance company with re-
spect to Its income effectively connected with
(ts conduct of any trade or business within the
United States. See section 842. Income from
sources without the United States which is
attributable to United States business shall be
treated as effectively connected with the con-
duct of a trade or business within the United
States For further definition of effectively con-
nected income, see section 854(c).

Any other United States source income re-
ceived by a foreign corporation not effectively
connected with its conduct of a trade or busi-
ness in the United States is taxed at a 30
percent (or lower treaty) rate. See section 881.
If you have any such income, attach a schedule
showing: the nature of income, amount of in-
come, rate of tax (30 percent or lower treaty
rate), and amount of tax.

Where the surplus of a foreign life insurance
company held m the United States is less than
a specified minimum, an adjustment is re-
quired under section 819. When this minimum
surplus adjustment is applicable, a reduction of
tax imposed by section 881 is provided in
section 819(a)(3). Attach a statement showing
the computation of reduction of section 881
tax and enter the net amount of the tax im-
posed by section 881 on line 13. page 1.

6. Overpayment credited to estimated
tax. — If the taxpayer elects to have alt or part

252

Corporation Returns/1970 • Forms and Instructions

of the overpayment shov^n by his retarn ap
plied to his estimated tax for his succeeding
taxable year, no interest shall be allowed on
such portion of ttie overpayment credited.

7. Tax credits. — Section 39 provides a

credit for Federal excise tax on: (1) gasoline
used (a) on a farm for farming purposes, (b)
other than as fuel in a highway vehicle, and
(c) in vehicles while engaged in furnishing
certain public passenger land transportation
service; (2; lubricating oil used other than in
a highway motor vehicle; and (3) spscul fuels
used after June 30, 1970 (a) on a farm for
farming purposes, (b) m vehicles while en-
gaged in furnishing certain public passenger
land transportation service, and (c) for non-
taxable uses. Include the credit for US tax on
such special fuels, gasoline and lubricating oil
on line 17(d), page 1, and attach Form 4136.

Also include on line 17(d), any of the tax
included on line 13. page 1, which was with
held at the United States source.

8. Tax surcharge.— The tax surcharge.
■.vhc. h IS reflected on line 8(b). page 1. is 5%
for the period beginning January 1, 1970. aid
enduig June 50, 1970.

The rate for the calendar year 1970. there
fore. IS 2V:%.

The surcharge must also be reflected in
(a) the tax liability deduction on line 8,
Schedule F. Shareholders' Surplus Account
and (b) the deductions for tax increases on
lines 4(b) and 4(d) of Schedule G. Policy-
holders' Surplus Account.

9. Minimum tax on tax preference
Items.- — ^Under the provisions of section 56
certain items of tax preference are subject to
3 minimum income tax. These tax preference

tVU S. GOVERNMENT PRINTING OFFICE 1970--O- 370-092

Items, after deducting a $30,000 exemption
and the amount of taxes imposed for the
year, are taxed at a 10% rate.

Items of ta/ preference include:
(1) Acce'erated depreciation on real prop-
erty,

Amortization of pollution control facil.

llitS,

Amortization of railroad rolling stock,
Reserves for losses on bad debts of
financial institutions.

(5) Excess percentage depletion, and

<6) Capital gams.

Corporations having any such tax prefer-
ence Items must nttach Form 4626. Computa-
tion of Minimum Tax, to their return whether
or not the minimum tax applies.

(2)

(3)

(4)

Corporation Returns/1970 • Forms and Instructions

253

SCHEDULE D
(Form 1120L)

Department of the Treasury
Internal Revenue Service

U.S. Life Insurance Company
Sales or Exchanges of Property

70

Employer identification number

PART I — CAPITAL ASSETS — Short-Term Capital Gains and Losses — Assets Held Not More Than 6 Months

a. Kind of properly (i( necessary,
attach description)

b Date acquired
(mo., day, yr.)

c. Date sold
(mo., day. yr.)

d. Gross sales price

e. Depreciation allowed
(or allowable)

f. Cost or other basis
and expense of sale

g. Gain or loss
(d plus e tess f)

1

2 Net short-term capital gain or loss (total of column g). Enter here and on line 7

Long-Term Capital Gains and Losses — Assets Held More Than 6 Months (cols. a-g). For gains on assets whose F.M.v. on
12/31/58 exceeded the adjusted basis on that date, use cols. a-k.

3

4 Total of column g (where columns h-k are not required)

h. F.M.V. as ol 12/31/58

i. Adjusted basis as of 12/31/58

j. Excess of column h over
column i. if any

k. Gain (excess of column g over column
i, but not less than zero)

5 Total of column k

6 Net long-term capital gain or loss (total of lines 4 and 5). Enter here and on line 8

PART II — Summary of Capital Gains and Losses

7 Net short-term capital gain or loss from line 2

8 Net long-term capital gain or loss from line 6

9 Net short-term capital gain (line 7. column b) reduced by any net long-term capital loss (line 8, column a)
Enter here and on line 6, Schedule A. Form 1120L

10 Net long-term capital gain (line 8. column b) reduced by any net short-term capital loss (line 7. column a)
Enter here and on line 7. Schedule C, and on line 8, Schedule E, Form 1120L

PART III — Alternative Tax Computation

11 (a) Taxable investment income (line 1(a), page 1. Form 1120L)

(b) Less line 10 above

12 (a) Gam from operations (line 1(b), page 1, Form 1120L)

(b) Less line 10 above

13 The smaller of line 11 or line 12, but not less than zero

14 50 percent of the excess, if any, of line 12 over line 11

15 Amount subtracted from policyholders' surplus account (line 3, page 1, Form 1120L)

16 Total of lines 13, 14, and 15

17 Surtax exemption — Enter line 16 or $25,000, whichever is lesser. (Component members of a controlled group: see page 7
of Form 1120L instructions and enter your surtax exemption or line 16, whichever is lesser.)

18 Line 16 less line 17

19 22 percent of line 16

20 26 percent of line 18

21 If multiple surtax exemption is elected under section 1562, enter 6 percent of line 17

22 Total of lines 19, 20, and 21

23 Enter amount from line 10

24 Enter long-term gain from certain binding contracts, distributions, and installment sales (referred to as "subsection d
gains" — see instructions)

25 Line 23 less line 24 (if less than zero, enter zero)

26 25% of the lesser of line 23 or line 24

27 28% of line 25

28 Total of lines 26 and 27

29 Alternative tax — Add lines 22 and 28- If applicable, enter here and on line 8(a), page 1, Form 1120L and write "Alt" on
the line to the left of the entry

254

Corporation Returns/1970 • Forms and Instructions

Schedule D (Form 1120L) 1970

Page 2

PART IV — Ordinary Gains and Losses (cols. a-g). For gains on assets whose F.M.V. on 12/31/58 exceeded the adjusted
basis on that date, use cols. a-k. Exclude any ordinary gain resulting from the sale of investment assets reported in column j, Part V
and column p, Part VI. Investment assets — see instructions for Part I.

a. Kind ot property (il necessary,
attach description)

b. Date acquired
(mo., day, yr.)

c. Date sold
(mo., day. yr.)

d. Gross sales price

e. Depreciation allowed f. Cost or other basis
(or allowable) . and expense of sale

g Gam or loss
(d plus e less f)

30

31 Total of column g (where cols, h-k are not required

)

h. F.M.V. as of 12/31/58

i. Adjusted basis as of 12/31/58

J. Excess of column h over
column 1, if any

k Gam (e<cess of column g over column
j, but not less than zero)

32 Total of column k

33 Net ordinary gam or loss (total

of lines 3

1 and 32). Enter here and include in total of line 11, Schedule E .

PART V — Gain from Disposition of Depreciable Property and Certain Real Property Held More Than 6 Months.

(Section 1245) (Report gain from disposition of other depreciable real property in Part VI.) Investment Assets — see instructions
for Part I.

a. Kind of property
(if necessary, attach description)

b. Date acquired
(mo., day, yr.)

iL°%:t) \ -. Gross s„=s pnce

e. Cast or other basis and
expense of sale

34

f. Total depreciation
allowed (or allowable)

g. Adjusted basis
(e less f)

h. Total gain
(d less g)

. Depreciation allowed (or

illowable) after applicable

date (see instructions)

J. Ordinary gain
(lesser of h or i)

35 Total ordinary gain. Enter here and on line 30, and identify as gain from line 35 1

36 Total other gam. Enter here and on line 40, and identify as gain from Part V. (If this amount includes any gain from casualty

or theft, see instructions.) , . .

k Other gam
(h less ])

PART Vl — Gain from Disposition of Depreciable Real Property Held More Than 6 Months. (Section 1250)

(If held 1 year or less, see instructions for columns i and j.) Investment Assets — see instructions for Part 1.

a. Kind of property
(if necessary, attach description)

b. Date acquired
(mo., day. yr.)

c. Date sold , . «,„„ ^^.^ -„ e. Cost or other basis and
(mo., day, yr.) | '^- ^ross sales price | ^^p^^,^ „f ,31^

37

( 1

i 1

^

I. Total depreciation
allowed (01 allowable)

g. Adjusted basis
(e less f)

Additional depreciation (see instructions)

h. Total gain
(d less g)

i. After 12/31/63
and before 1/1/70

j. After 12/31/69

k. Enter column h or column
J, whichever is lesser

I. Column h times

applicable percentage

(see instr.)

[Ti. Enter excess, if
any, of h over j

n Enter 1 or m,
whichever is lesser

0. Column n times applicable
percentage (see mstr.)

p Ordinary gain (I plus 0)

g Other gam
(h less p)

^%^:mmm

38 Total ordinary gain. Enter here and on line 30, and identify as gain from line 38

39 Total other gam, Enter here and on hne 40, and identify as gain from Part VI. (If this amount includes any gain from

casualty or theft, see instructions.) 1

PART VII — Sale or Exchange of Property Used in Trade or Business and Involuntary Conversions (Section 1231)

a. Kind of properly (if necessary,
attach description)

b. Dale acquued c. Date sold
(mo., day. yr.) (mo., day, yr.)

d Gross sales price

e Depteciation allowed f Cost or other basis
(or allowable) and expense of sale

g Gam or loss
(d plus e less f)

40

41 Total (if gain, enter on line 3; if loss, enter on line 30. Identify as gain or loss from Part VM.)

Corporation Returns/1970 • Forms and Instructions

255

Instructions

(References are to the Internal Revenue Code)

Every sale or exchange of property must be
reported in detail even though no gam or loss
results.

In general, all or part of the gain on a dis-
position of property may be required to be re-
ported as ordinary inco-ne under the provisions
of sections 1245, 1250 (see Parts V and VI),

1251 and 1252. The remainder of the gam may
or may not be subiect to capital gam treatment
depending on the circumstances.

New Rules

for Dispositions of Farm Property

and Certain involuntary Conversions

(1) Farm property.— Refer to sections 1251 and

1252 for the treatment of gains on disposition of
certain farm property.

(2) Involuntary conversions. —

(a) If gains from involuntary conversions arising
from casualty or theft of property used in a trade
or business or of any capital asset held more than
six months equal or exceed the losses, the gains and
losses are to be entered in Part VII and treated as
section 1231 gains and losses along with gains and
losses on dispositions of other section 1231 prop-
erty. If the losses from such involuntary conversions
exceed the gains, the gains and losses are to be
entered in Part IV and treated as ordinary gains and
losses. This applies to both insured and uninsured
property.

(b) Gains from such involuntary conversions of
property which is also section 1245 or 1250 property
must first be reported in Part V or Part VI to deter-
mine how much gain is ordinary income. Any re
maining gam (line 36, Part V, or line 39, Part VI)
is included in the separate computation described
in the above paragraph.

PART I

Capital assets. — A capital asset is property
held by the corporation (whether or not con-
nected With its trade or business) except: (1)
inventoriable assets or property held primarily
for sale to customers; (2) depreciable or real
property used in the trade or business; (for life
insurance companies, this relates only to prop-
erty used in carrying on an insurance business,
e.g.. home office building; branch offices; office
equipment; etc. Excluded are investment assets
that produce interest, rents, dividends or royal-
ties. See section 817 (a)(2)): (3) certain copy-
rights, literary, musical, or artistic compositions,
letters or memorandums, or similar property;
(4) accounts or notes receivable acquired in the
ordinary course of trade or business for services
rendered or from the sale of property described
in (1) above; or (5) certain short-term Federal.
State, and municipal obligations issued on or
after March 1. 1941, on a discount basis.

Thus, the gains or losses from the sale or
exchange of depreciable assets attributable to
any trade or business (other than an insurance
business) carried on by the life insurance com-
pany, such as renting various pieces of real
estate, or operating a radio station, a housing
development, or a farm, will be treated as gains
or losses from the sale or exchange of capital
assets.

Investment assets. — Gams or losses from the
sale or exchange of investment assets are
treated as gams or losses from the sale or ex-
change of capital assets (See above) All sales
of investment assets subject to sections 1245
and 1250 should be reported in Parts V and VI
respectively, regardless of the length of time

^k Detach at perforations before filing ^^

held. If held 6 months or less, the other gain
reported in column k. Part V and column q.
Part VI, should be entered on line 1. Part I
and identified as gam from Part V or Part VI. If
held more than 6 months, the other gain re-
ported in column k. Part V and column q, Part
VI. should be entered on line 3. Part I, and
identified as gain from Part V or Part VI. Any
amount included in column j. Part V and column
p. Part VI as ordinary income from the sale of
investment assets, should be included in line
7. Schedule A.

Column g. — Except where section 817 is ap-
plicable, the gam or loss is the result of column
d plus column e. less column f. Where section
817 is applicable, complete columns a through
f and attach a schedule showing the method of
computing the gam reported in column g. See
instructions for "Basis."

Columns h-k. — These columns are to be used
only in the event of gams on disposition of
property and the fair market value of such
property held on December 31. 1958. exceeded
the adjusted basis for determining gam as of
such date.

Line 1. — Enter each short-term capital gain
(loss).

Line 2. — Enter your net short-term capital
gam or loss. This total should also be entered on
line 7.

Line 3. — (A) Cols, a-g: Enter the total of ap-
plicable items from Part VII and other long-term
capital gams and losses (excluding the gams
from those assets whose F.MV. on 12 31 58
exceeded the adjusted basis on that date).

(B) Cols, a-k: Enter only the long-term capi-
tal gains of those assets whose F-M.V. on
12'31/58 exceeded the adjusted basis on that
date.

Line 4. — Enter the total of the long-term capi-
tal gains (losses) described in line 3 (cols, a-g)-
Ltne 5. — Enter the total of the gams that are
shown m column k.

Line 6. — Enter your net long-term capital gain
or loss. This total should also be entered on
line 8.

Losses. — Capital losses are allowed only to
the extent of capital gains. A net capital loss
may be earned back three years and forward
five as a short-term capital loss. However, the
amount allowable as a capital loss carryback is
subject to the limitations of section 1212(a)(1).
Under the provisions of section 641 1. a quick
refund of the taxes affected by the capital loss
carryback may be obtained by filing Form 1139-
If a net capital loss carryback creates an unused
investment credit in a preceding year, the un-
used credit may be carried back to the three
preceding years, and. under the provisions of
section 6411, a quick refund of the taxes af-
fected may likewise be obtained by filing Form
1139.

Worthless securities. — Except for banks, if se-
curities which are capital assets become wholly
worthless during the taxable year, the loss is to
be treated as a capital loss as of the last day
of the taxable year.

Losses not allowable. — No loss is allowed for
wash sales of stock or securities, (See section
1091,) No loss is allowed (distributions in liqui-
dation excepted) on transactions between re-
lated persons. (See section 267.)

Gain on transactions occurring prior to Jan-
uary 1. 1959. — Section 817(d) provides that the
gam described in such section shall be excluded.
Long-term capital gains from regulated invest-
ment companies. — Include in income as a long-
term capital gam the amount the corporation
has been notified constitutes its share of the
undistributed capital gams of a regulated invest-
ment company.

Short sales of capital assets. — See section
1233 for rules relating to certain short sales of
stock or other securities and transactions in
commodity futures.

Basis. — The "basis" for certain property is
not subject to the same rule for reporting gains
as for losses.

(a) Gain on property held on December 31,
1958. — Section 817(b)(1). in effect, limits
the amount of gain that is to be recognized
on the sale or other disposition of certain prop-
erty held by the company on December 31. 1958.
This is accomplished by treating the gam on the
sale or other disposition of such property as an
amount (but not less than zero) equal to the
amount by which the gain (determined without
regard to section 817(b)(1)) exceeds the differ-
ence between the fair market value on December
31. 1958. and the adjusted basis (as provided in
sec. 1016(a)) for determining gain as of such
date. This limitation on the amount of gain rec-
ognized applies only if (1) the property was held
by a life insurance company on December 31.
1958; (2) the fair market value of the property
on December 31. 1958. is greater than the ad-
justed basis for determining gam as of that date;
and (3) the taxpayer has been a life insurance
company at all times on and after December 31,
1958. until the date of sale or other disposition
of the property.

(b) Certain substituted property acquired
after December 31, 1958. — See subparagraphs
A-E of section 817(b)(2) which provides certain
rules for such property.

Section 817(b)(3) provides that the term
"property" (for purposes of (a) and (b). above)
does not include insurance and annuity con-
tracts (and contracts supplementary thereto)
and property described in paragraph (1) of sec-
tion 1221 (relating to stock in trade or inventory-
type property),

(c) Property held on December 31, 1958,
and certain substituted property acquired after
December 31, 1958. — In determining loss for
such property (described in (a) and (b), above)
the basis is cost, adjusted as provided by section
1016.

(d) Other property acquired after December
31, 1958. — Where property, other than property
described in (b) above, was purchased after
December 31, 1958. the basis is cost, adjusted
as provided in section 1016. Where property was
acquired by bequest, gift, involuntary conversion,
or wash sale of stock, see sections 1014, 1015.
1033. and 1091. respectively,

(e) If a charitable contribution deduction is
allowed by reason of a sale of property to a
charitable organization, the adjusted basis for
determining gain from the sale is an amount
which is in the same ratio to the adjusted basis
as the amount realized is to the fair market
value of the property.

PART III

Alternative tax. — If ttie net long-term capital
gam exceeds the net short-terrr capital loss,
then, in lieu of the normal tax and surtax Im-
posed upon taxable income, there is imposed
an alternative tax (if such tax is less ttian the
normal tax and surtax). The alternative tax is
the sum of (1) a partial tax, computed at the
normal tax and surtax rates on the taxable in-
come determined by reducing the taxable in-
vestment income, and the gam from operations,
by the amount of the excess of the net long-term
capital gain over the net short-term capital loss,
and (2) 28 percent of such excess.

The alternative tax rate is 28% for taxable
years beginning in 1970 and 30% for taxable
years beginning in 1971.

An alternative tax rate of 25%, however, is
to apply to tbe lesser of (1) the amount of
■subsection (d) gain" or (2) the excess of
net long-term capital gam over any net short-
term capital loss.

256

Corporation Returns/1970 • Forms and Instructions

Subsection (d) gain consists of:

(1) long-term capital gams (except gains
under sections 631 and 1235) received before
1975 from sales or other dispositions under
binding contracts that were entered into on or
before October 9, 1969;

(2) long-term capital gains in respect of dis-
tributions made by a corporation before October
10, 1970, under a plan of complete liquidation
adopted on or before October 9, 1969; and

(3) Installment proceeds consisting of long-
term capital gains (except gains under sec-
tions 631 and 1235) received before 1975 from
sales made pursuant to a binding contract that
was entered into on or before October 9, 1969-

PART IV

Ordinary gains and losses. — (For investment
assets — see instructions in Part I.) Include gains
and losses from disposition or involuntary con-
version of land and depreciable property held six
months or less and gains and losses from com-
pulsory or involuntary conversion of capital as-
sets held SIX months or less.

If after grouping all section 1231 transactions
the losses exceed the gams, report the net loss
in Part IV as an ordinary loss.

If losses from involuntary conversions arising
from casualty or theft of property used in a trade
or business (as defined in section 1231) or of
any capital asset held more than six months
exceed the gains, enter such gains and losses in
Part IV as ordinary gains and losses.

PART V

Gain from disposition of depreciable property
and certain real property held more than six
months. (Section 1245). — (Report any gam
from such property held not more than six
months in Part IV. For investment assets, see
instructions in Part I.)

In general, when section 1245 property (as
defined below) is disposed of, gam will be treat-
ed as ordinary income to the extent of deprecia-
tion allowed (or allowable) after 1961. Except
for certain involuntary conversions referred to
in section 1231. the balance of the gain, if any,
is to be combined in Part VII with gams and
losses from section 1231 property.

Section 1245 property is property which is
depreciable (or subject to amortization under sec-
tion 169 or section 185) and is either —

(a) personal property,

(b) elevators and escalators,

(c) real property (other than property de-
scribed in (d)) subject to amortization under sec-
tion 169 or 185, or

(d) tangible real property (except buildings
and their structural components) if used as an
integral part of certain business activities or as
a research or storage facility in connection with
such activities. These business activities are
manufacturing, production, extraction, or fur-
nishing transportation, communications or cer-
tain other public utility services.

See section 1245(b) for exceptions and lim-
itations involving: (a) disposition by gift, (b)
certain tax-free transactions, (c) like kind
exchanges; involuntary conversions, and (d)
sales or exchanges to effectuate FCC policies and
exchanges to comply with SEC orders.

Column i. — Enter depreciation allowed (or
allowable) after December 31. 1961. However,
use June 30, 1963. for elevators and escalators
and December 31, 1969, for livestock.

PART VI

Gain from disposition of depreciable real prop-
erty held more than six months. (Section
1250). — (Report any gain from such property
held not more than six months in Part IV. For
investment assets, see instructions in Part I.)

In general, when section 1250 property (as
defined below) is disposed of, all or a portion of
the "additional depreciation" will be treated as
ordinary income. Except for certain involuntary
conversions referred to in section 1231, the bal-
ance of gam, if any, is to be combined in Part
VII with gains and losses from section 1231
property.

Section 1250 property is depreciable real prop-
erty other than section 1245 property.

See section 1250(d) for exceptions and limita-
tions involving: (a) disposition by gift, (b) certain
tax-free transactions, (c) like kind exchanges; in-
voluntary conversions, (d) sales or exchanges to
effectuate FCC policies and exchanges to comply
with SEC orders, and (e) disposition of qualified
Icw-income housing-
Columns i and j, additional depreciation. — In
the case of section 1250 property held one year
or less, additional depreciation is the total
amount of depreciation claimed. In such case,
omit columns i thru o and enter in column p
the lesser of the amount of gam (column h)
or the total amount of depreciation claimed (col-
umn f).

For property held more than one year, addi-
tional depreciation is the excess of actual depre-
ciation attributable to periods after December
31. 1963, over depreciation computed for the
same period using the straight line method.
Enter in column i the additional depreciation for
the period after December 31. 1963. and before
January 1, 1970, and in column j the additional
depreciation for the period after December 31,
1969.

For additional depreciation attributable to re-
habilitation expenditures, see section 1250
(b)(4).

Column I, applicable percentage. — Enter
100% of column k in column I except as follows:

(1) In the case of section 1250 property dis-
posed of pursuant to a written contract that was.
on July 24. 1969. and at all times thereafter,
binding on the owner of the property, the appli-
cable percentage is 100% minus 1 percentage
point for each full month the property was held
after the date it was held 20 full months;

(2) In the case of section 1250 property con-
structed, reconstructed, or acquired by the tax-
payer before January 1, 1975, with respect to
which a mortgage is insured under section
221(d)(3) or 236 of the National Housing Act.
or housing is financed or assisted by direct loan
or tax abatement under similar provisions of
the State or local laws, and with respect to which
the owner is subject to the restrictions described
in section 1039(b)(1)(B). the applicable percent-
age is 100% minus 1 percentage point for each
full month the property was held after the date
It was held 20 full months;

(3) In the case of residential rental property
(as defined in section 167(j)(2)(B)) other than
that covered by (1) and (2) above, the applica-
ble percentage is 100% minus 1 percentage
point for each full month the property was held
after the date it was held 100 full months; and

(4) In the case of section 1250 property for
which a depreciation deduction for rehabilitation

•dU.S. GOVERNMENT PRINTING OFFICE- 1970— O-370-093

expenditures was allowed under section 167(k),
the applicable percentage is 100% minus 1 per-
centage point for each full month in excess of
100 full months after the date on which the prop-
erty was placed m service.

Column o, applicable percentage. — The appli-
cable percentage is 100% minus 1 percentage
point for each full month the property was held
after the date it was held 20 full months.

PART Vll

Sale or exchange of property used in trade or
business and involuntary conversion. (Section
1231). — Section 1231 provides special treatment
for the recognized gains and losses upon the sale
or exchange of "property used in the trade or
business" and upon the compulsory or involun-
tary conversion of (1) such property and (2)
capital assets held more than six months.

Note: Refer to page 3 for new rules for in-
voluntary conversions resulting from casualty or
theft.

After determining in Parts V and VI how much
of the total gam from disposition of depreciable
property is ordinary gam, combine the total other
gain with other gams and losses from section
1231 property to determine if there is a net
gain or net loss. The total shown on line 41 de-
termines whether the items reflected therein rep-
resent a long-term capital gam or an ordinary
loss. This total must be entered on line 3 or line
30, whichever is applicable.

In determining whether gains exceed losses,
include the gams and losses to the extent they
wojld be included if they were all ordinary gams
and losses- The limitation of section 1211 on the
deductibility of capital losses does not apply.

Section 817(a) provides that in applying sec-
tion 1231(a), the term "property used in the
trade or business" shall be treated as including
only (1) property used in cariying on an insur-
ance business, which is subject to depreciation
provided m section 167 and held for more than
6 months (including real property but excluding
(a) mventonable property or property held pri-
marily for sale to customers and (b) certain
copyrights; literary, musical or artistic composi-
tions; letters or memorandums; or similar prop-
erty); and (2) timber, coal, and domestic iron
ore to which section 631 applies.

The total shown on line 41, page 2, deter-
mines whether the items reflected therein repre-
sent a long-term capital gain or an ordinary loss.
In either case, after the initial determination, the
Items must be segregated into (1) assets held on
December 31, 1958. where the F.M.V. exceeded
the adjusted basis on that date, and (2) other.
Enter the totals into the appropriate schedules
of Part 1 or Part IV.

Line 40. — Enter each section 1231 item not
carried over from line 34.

Line 41. — Enter the net gain or loss of the sec-
tion 1231 items described in Part VM.

Minimum tax on tax preference items. — If the
net long-term capital gain exceeds the net short-
term capital loss, you may be liable for mini-
mum tax. See Form 4626.

Controlled corporations. — Controlled corpora-
tions; see Tax Computation Instructions of Form
1120L.

Corporation Returns/1970 • Forms and Instructions

257

1120M

Department of the Treasury
Internal Revenue Service

U.S. Mutual Insurance Company
Income Tax Return

(For Mutual Companies Other Than Life and Certain Marine Insurance Companies and Other Than Fire
or Flood Insurance Companies Which Operate on a Basis of Perpetual Policies or Premium Deposits)

FOR CALENDAR
YEAR

70

Numbet and street

City or town, State, and ZIP Code

A Employer identification number

B Data incorporated

C Place incorporated

D Did you submit a copy of the annual statement for the preceding
year as required by General Instruction I? . . . Yes □ No □
If "Yes." state IRS office where filed. .

E Does a copy of the annual statement accompany this return?
Yes □ No □ If not, explain why the statement is not attached.

F Did the company at the end of the taxable year own directly or indi-
rectly 50 percent or more of the voting stock of a domestic corpora-
tion? Yes D No □ (For rules of attribution, see section 267(c).)
If the answer is "Yes," attach a schedule showing; (a) name, address,
and employer identification number; and (b) percentage owned.

G Were you a U.S. shareholder of any controlled foreign corporation?
Yes Q No Q (See sections 951 and 957.) If "Yes," attach Form
3646 for each such corporation.

H Did the company, at any time during the taxable year, have any
(interest m or signature or other authority over a bank, securities,
or other financial account m a foreign country? Yes QJ No □•
If "Yes," attach Form 4683. (For definitions, see Form 4683.)

I Did you claim a deduction for expenses connected with any:

(1) Entertainment facility (boat, resort, ranch, etc.)? • Yes □ No □

(2) Living accommodations (except employees on

business)? Yes □ No □

(3) Employees' families at conventions or meetings? . Yes Q No □

(4) Employee or family vacations not reported on

Form W-2? Yes □ No □

J Are you required to prorate your surtax exemption under section 1561

because of an election under section 243(b)? . . Yes n No □

K Did you file all required Forms 1099. 1096 and 1087? Yes D No □

1 Taxable investment income (loss) (Schedule A)

2 Statutory underwriting income (loss) (Schedule B)

3 Amounts subtracted from the Protection Against Loss Account (line 9(d), Schedule C)

4 Total (lines 1 through 3)

5 Less: unused loss deduction (attach schedule)

6 Mutual insurance company taxable income

7 Normal tax: the lesser of (a) or (b) — (a) 22 percent of line 6

(b) 44 percent of (line 6 less $6,000) . . I

8 Surtax: 26 percent of [(amount by which line 6 exceeds $25,000) and amount $ , to be

included by reciprocal — see instructions]

9 Total (line 7 plus Ime 8)

10 AUernative tax for certam small companies (Schedule A-2)

11 Income tax: (a) Line 9 or 10 above, or line 34 of separate Scti. D, Form 1120, whichever applies

(b) Surcharge— enter 21/2% of line 11(a) 1

12 Foreign tax credit (attach Form 1118) ,

13 Balance (line 11 less line 12)

14 Investment credit (attach Form 3468)

15 Balance of tax (line 13 less line 14)

16 Foreign Corporations — tax on Income not connected with United States business (see instructions)

17 Tax from recomputing prior year investment credit (attach Form 4255)

18 Minimum tax (see instructions). Check here Q if Form 4626 is attached

19 Total income tax (add lines 15. 16, 17. and 18)

20 Credits: (a) Tax paid (deposited) with Form 7004 application for extension (attach copy) '

(b) Estimated tax — Overpayment from 1969 allowed as a credit - -I |

I I

1970 estimated tax payments (deposits)

Less refund of 1970 estimated tax applied for on Form 4466

(c) Credit from regulated investment companies (attacti Form 2439)

(d) By reciprocal for tax paid by attorney-in-fact under section 826(e) . . .

(e) Other tax credits (see instructions)

21 TAX DUE (line 19 less line 20). See instr. G for depositary method of payment

22 OVERPAYMENT (line 20 less line 19)

23 Enter amount of line 22 you want: Credited on 1971 estimated tax ^

(

)

Refunded ^

(JnSer penalties of perjury, I declare that I have e«amined this return, including accompanying schedules and statements, and to the best o( my knowledge and belief it is
■. correct, and complete. It piepared by a person other than the taxpayer, his declaration is based on all information of which he has any knowledge.

CORPORATE
SEAL

Signature of officer

Individual or firm signaiuie ot preparer

258

Corporation Returns/1970 • Forms and Instructions

Form 1120M (1970)

Page

Schedule A.— COMPUTATION OF TAXABLE INVESTMENT INCOME— Section 822

1. Interest received

1 Interest on:

(a) Wholly exempt obligations (attach schedule)

(b) U.S. obligations

(c) Loans, notes, mortgages, bank deposits, bonds, debentures, etc
Totals

2 Dividends (Schedule E, Part I)

3 Gross rents (attach schedule)

4 Gross royalties (attach schedule)

5 Gross income from trade or business other than insurance business

6 Leases, etc

7 Total (lines 1 through 6)

8 Net gain from sale or exchange of capital assets from separate Schedule D,

9 Gross investment income (total of lines 7 and 8) . . . .

2. Amortization of
premium

10 Interest wholly exempt from tax (line 1(a), column 3)

11 Investment expenses (attach schedule)

12 Taxes

13 Real estate expenses

14 Depreciation (line 1, Schedule F — see instructions)

15 Depletion (attach schedule)

16 Trade or business deductions as provided in section 822(c)(8) (attach

17 Interest paid or accrued

18 Other capital losses (from Schedule A-3)

19 Total deductions on lines 10 through 18

20 Line 9 less line 19

21 Less: dividends-received deduction (Schedule E. Part II, line 6 — see instructions

22 Taxable investment income (loss)

Form 1120

schedule).

for 85°/

limi

tation)

3. Total
(Column 1 less column 2}

Schedule A-1.— INVESTED ASSETS BOOK VALUES

(Schedule need not be filled in if no deduction is claimed for any general expenses that are allocated to investment income.)

1. Beginnint of taxable year 2. End el taxable year

1 Real estate

2 Mortgage loans

3 Collateral loans

4 Policy loans, including premium notes

5 Bonds of domestic corporations

6 Stocks of domestic corporations

7 Government obligations, etc. (attach schedule)

8 Bank deposits bearing interest

9 Other interest-bearing assets (attach schedule)

10 Totals of lines 1 through 9

11 Total of columns 1 and 2, line 10

12 Mean of the invested assets for the taxable year (one half of line 1 1) . . .

13 One-fourth of 1 percent of line 12

14 Income base (line 9. Schedule A, less the sum of lines 12 through 18, Schedule A)

15 3% percent of line 12

16 Excess (if any) of line 14 over line 15

17 One fourth of line 16

18 Limit on deduction for investment expenses (line 13 plus line 17)

Schedule A-2

ALTERNATIVE TAX FOR CERTAIN SMALL COMPANIES — Section 821(c)

1 Taxable investment income (Schedule A) .

2 Normal tax: the lesser of (a) or (b)

(a) 22 percent of line 1

(b) 44 percent of (line 1 less $3,000) .

3 Surtax: 26 percent of (line 1 minus the
lesser of $25,000 or amount apportioned
under section 1561)

4 Total (lines 2 and 3)

5 (a) Amount from line 7, Schedule A .

(b) Premiums (see instructions)

(c) Total of (a) plus (b) (if $150,000 or
less, enter zero. If $250,000 or more,
enter $250,000)

(d)

(e) Excess of line (c) over (d) . .

6 Amount on line 4 multiplied by line 5(e)
divided by $100.000

iso^ooo.oo

Corporation Returns/1970 • Forms and Instructions

259

Form 1120M {1970)

Page 3

Schedule A-3. — OTHER CAPITAL LOSSES— see instructions (Capital assets sold or exchanged to meet abnormal insurance losses
and to provide for the payment of dividends and similar distributions to policyholders)

1 Dividends and similar distributions paid to policyholders

2 Losses pa'd

3 Expenses paid

4 Total of lines 1 througfi 3

5 Interest received (line 1. col. 3, Sch. A, adjusted to cash method if on accrual method) .... I

6 Dividends received (Schedule E, Part I. adjusted to cash method if on accrual method) ... |

7 Lines 3 through 6 of Schedule A (adjusted to cash method if on accrual method)

8 Net premiums received (adjusted to cash method if on accrual method) I

9 Excess (if any) of line 4 over the sum of lines 5, 6. 7, and 8

1. Description of capital asset

2. Date acquired 3. Grou sales pfice

4. Cost or other

5. Expense of sile

6. Dep,«i.tion allowed I '^.'■''iMS'lhl.;!,"^

,!., _H L|_, col, 3 less trie sum

(or .llow.ble) of cols. 3 .(Id 6)

10 Total

Schedule B.— STATUTORY UNDERWRITING INCOME OR LOSS— Section 823

1 Gross income (Schedule B-1, line 6)

2 Less: Gross investment income (Schedule A, line 9) ._

3 Deduct ns (Schedule B-1, line 26)

4 Less the sum of: (a) Schedule A, line 19 |

(b) Schedule A, line 21 I

5 Line 2 less line 4

6 Special deduction (Schedule B-2) (not to exceed line 5)

7 Line 5 less line 6

8 Protection against toss deduction (Schedule B-3)

9 Statutory underwriting income (loss) (line 7 less line 8)

Schedule B-1.— INCOME AND DEDUCTIONS

1 Investment income — Section 832(b)(2): (a) Interest '

(b) Dividends (Schedule E. Part I) . .|

(c) Rents (attach schedule) . . . .|

2 Premiums earned — Section 832(b)(4)

3 Gam from sale or other disposition of property — Section 832(b)(1)(B) (from separate Sch. D, Form 1120) .

4 Other income — Section 832(b)(1)(C) (attach schedule)

5 Decrease in subscriber accounts — Section 823(b)(2)(B)

6 Gross income (total lines 1 through 5)

7 Salaries and wages — Section 832(c)(1)

8 Rents — Section 832(c)(1)

9 Interest— Section 832(c)(2)

10 Taxes — Section 832(c)(3) (attach schedule)

11 Losses incurred on insurance contracts — Section 832(c)(4)

12 Capital losses — Section 832(c)(5) (from separate Schedule D, Form 1120)

13. Other capital losses — Section 832(c)(5) (Schedule A-3)

14 Worthless agency balances and bills receivable — Section 832(c)(6)

15 Interest (excluded under section 103) — Section 832(c)(7)

16 Depreciation — Section 832(c)(8) (line 2, Schedule F)

17 Depletion — Section 832(c)(8) (attach schedule)

18 Contributions — Section 832(c)(9) (not over 5% of line 24 adjusted per instructions — attach schedule).

19 Dividends paid or declared to policyholders — Section 832(c)(ll)

20 Increase in subscriber accounts- — Section 823(b)(2)(A)

21 (a) Pension, profit-sharing, stock bonus, annuity plans — Section 832(c)(10) (see instructions) . . . .
(b) Other employee benefit plans — Section 832(c)(I0) (see instructions)

22 Other deductions — ^Section 832(c)(10) (attach schedule)

23 Total deductions on lines 7 through 22

24 Line 6 less line 23 I

25 Dividends-received deduction — Section 832(c)(12) (Schedule E. Part II, line 6 — see instr. for85% limitation)

26 Total deductions (line 23 plus line 25) - - . . . . .

260

Corporation Returns/1970 • Forms and Instructions

Form 1120M (1970)

Page 4

Schedule B-2.— SPECIAL DEDUCTION — Section 823(c)

1 Amount from line 7, Schedule A

2 Premiums (see instructions)

3 Total (line 1 and line 2)

4 If line 3 IS not more than $500,000, enter $6,000. If line 3 is less than $1,100,000, but in excess of $500,000,
enter I percent of the difference between $1,100,000 and amount on line 3

Schedule B-3.— PROTECTION AGAINST LOSS DEDUCTION— Section 824(a)

1 Losses incurred on insurance contracts (line 11, Schedule B-1) ,

2 1 percent of line 1

3 25 percent of underwriting gam on line 7, Schedule B

4 Concentrated risks- (a) Amount of line 2, Schedule B-1

(b) Amount of line 4(a) attributable to insuring against losses
arising, either in any one State or within 200 miles of any
fixed point selected by the taxpayer, from windstorm, hail,
flood, earthquake, or similar hazards

(c) Divide (b) by (a)

(d) Less

(e) Premium percentage which exceeds 40 percent ....

(f) Line 7, Schedule B, multiplied by (e)

5 Total (lines 2 through 4)

40%,

Schedule C. — PROTECTION AGAINST LOSS ACCOUNT

1 Balance at the beginning of the year

2 Additions (Schedule B-3). . . .

3 Total (lines 1 and 2) . . . .
SUBTRACTIONS:

4 Section 824(d)(1)(A) .

5 Section 824(d)(1)(B) .

6 Section 824(d)(1)(C) .

7 Section 824(d)(1)(D) .

8 Section 824(d)(1)(E) .

9 Total (lines 4 through 8)
10 Balance at end of year (line 3 less line 9) .

(a) 1% of losses incurred

(b) 25% of underwriting
gam

(c) Concentrated risks

(d)
cols.

Total (sum of
(a), (b) and (c))

Schedule E.-

PART I. — INCOME

-DIVIDENDS (See Instructions)

PART II.— DEDUCTIONS

1 Certain domestic corporations . .

2 Certain public utility corporations

3 Certain foreign corporations

4 Certain affiliated groups ....

5 Other corporations (attach schedule)

6 Total

1 85 percent of line 1, Part I . .

2 60.813 percent of line 2, Part I .

3 85 percent of line 3, Part I . .

4 Total (see instr. lor 85% limitation)

5 100 percent of line 4, Part I . .

6 Total (line 4 plus line 5) .

Schedule F.— DEPRECIATION (See instructions)

Taxpayer^ usirig Revenue Procedures 62-21 and 65-13: Make no entry in column 2. Enter the cost or other basis of assets held at the end of
the year in column 3, and enter the accumulated depreciation at the end of the year in column 4.

-

I

1- Group and guideline class or
description of property

2. Date acquired

3. Cost or other
basis

4. Depreciation

allowed or allowable

in prior years

5. Method of

computing

depreciation

6. Life
or rate

7. Depreciation for
this year

1 Total t«*e entered on line 14, Schedule A, page 2

2 Total — enter on line 16, Schedule B-1, page 3

Schedule G.— -COMPENSATION OF OFFICERS (See instructions)

1 Namr of officpr

2 Social security number

3 Title

4. Time
devotecj to
business

5. Amount of
compensation

6. Expense account
allowances

Total compensation of officers

l"f us. GOVERNMENT PRINTING OFFICE 1970— 0-370-094

Corporation Returns/1970 • Forms and Instructions

261

Internal Revenue Service

E. Where to file. —

If the cotporatlon's princi-
pal business, office, or
agency Is locatod In

Use this address

nstructions for Form 1120M

Delaware. District of
Columbra. Maryland, New
Jersey, Pennsylvania,
Virginia

Internal Revenue Service

Center
11601 Roosevelt Boulevard
Philadelphia, Pa. 19155

U.S. Mutual Insurance
Company Income Tax
Return

General Instructions

(References are to the Internal Revenue Code.)

A. Companies required to file a
return. — Every domestic mutual insur-
ance company (other than a life insur-
ance company subject to the tax im-
posed by section 802 and other than a
fire, flood, or marine insurance com-
pany subject to the tax imposed by sec-
tion 831) and every foreign corporation
carrying on an insurance business with-
in the United States (if wdth respect to
its United States business it would qual-
ify as a mutual insurance company sub-
ject to taxation under section 821) shall
file a return on this form.

Exceptions. — (a) Certain mutual in-
surance companies exempt under sec-
tion 501(c)(15).

(b) A mutual insurance company
subject to taxation under section 821
which disposes of its insurance busi-
ness and reserves or otherwise ceases
to be entitled to be taxed under section
821, but continues its corporate exist-
ence for the purpose of winding up
and liquidating its affairs, see Form
1120.

B. Information returns and other
forms which may be required in addi-
tion to Form 1120M include the follow-
ing.—

1. Forms W-2 and W-3. — State-
ment of wages, other compensation,
and tax withheld; and reconciliation of
tax withheld;

2. Forms 966 and 1099L. — Infor-
mation returns regarding dissolution or
liquidation, and distributions in liquida-
tion;

3. ForrTis J 096 and J 099. — Infor-
mation returns concerning certain divi-
dends, earnings, interest, rents, royal-
ties, annuities, pensions, foreign items;
and prizes, awards, and commissions to
nonemployees;

4. Form 1118. — Computation of for-
eign tax credit;

5. Forms 2952 and 3646.— Returns
relating to controlled foreign corpora-
tions;

6. Form 3468. — Computation of in
vestment credit;

7. Form 4J36. — Computation of
credit for Federal tax on special fuels,
nonhighway gasoline and lubricating
oil;

8. Form 4255. — Tax from recom-
puting a prior year investment credit;

9. Form 4626. — Computation of
minimum tax on tax preference items;
and

JO. Form 4683. — U.S. information
return on foreign bank, securities, and
other financial account(s).

C. Period covered. — The return shall
be for the calendar year. (Section 843.)
If the company ceases to exist and this
is the last return the taxpayer is re-
quired to file, write "FINAL RETURN"
at the top of the form.

D. Accounting methods. — Taxable
income shall be computed in accord-
ance with the method of accounting reg-
ularly used by the taxpayer in maintain-
ing its books and records. In all cases
the method adopted should clearly re-
flect taxable income. See section 446.
Except in those cases where the law spe-
cifically permits it, a taxpayer may not
change the method of accounting upon
the basis of which it has reported its in-
come in prior years (for its income as a
whole or with respect to any material
item) without first securing consent on
Form 3115, Application for Change in
Accounting Method.

Rounding off to who/edo//ar
amounts. — The money items on your
return and accompanying schedules
may be shown as whole-dollar amounts.
Eliminate any amount less than 50
cents and increase any amount from
50 cents through 99 cents to the next
higher dollar.

Alabama, Florida, Georgia,
Mississippi, North
Carolina, South Carolina,
Tennessee

Internal Revenue Sen/ice

Center
4800 Buford Highway
Chamblee, Georgia 30006

Indiana, Kentuchy.
Michigan, Ohio. West
Virginia

Arkansas, Colorado,
Kansas. Louisiana. FJew
Mexico, Oklahoma,
Texas, Wyoming

Internal Revenue Service

Center
Cincinnati, Ohio 45298

Internal Revenue Service

Center
3651 S. 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,
Minnesota, Wisconsin

Internal Revenue Sen/ice

Center
2306 E. Bannister Road
Kansas City, Mo. 64170

Connecticut. Maine,
Massachusetts, New
Hampshire. New York,
Rhode Island, Vermont

Internal Revenue Service

Center
310 Lowell Street
Andover, Mass. 01812

Foreign corporations carrying on an
insurance business within the United
States must file their return with Inter-
nal Revenue Service Center, 11601
Roosevelt Boulevard, Philadelphia, Pa.
19155.

F. When to file. — The return must be
filed on or before March 15, 1971. Re-
quest for automatic extension of 3
months for the filing of the return must
be made on Form 7004. (Section
6081(b).)

G. Depositary method cf payment of
tax. — The balance of tax due must be
deposited in full when the return is filed
or in two installments: 50% on or be-
fore the 15th day of the 3d month and
50% on or before the 15th day of the
6th month following the close of the
taxable year.

All insurance companies must depos-
it their income tax payments with an
authorized commercial bank depositary
or Federal Reserve bank. All deposits
must be accompanied by Form 503
(Federal Tax Deposit, Corporation In-
come Taxes). Please enter the serial
number of Form 503 on your remit-
tance. Do not remit directly to Internal
Revenue Service.

Timeliness of deposits will be deter-
mined by the date the deposit was re-
ceived by the commercial bank deposi-
tary or Federal Reserve bank. However,
a deposit received after the due date will
be considered timely if the corporation
establishes that it was mailed on or be-
fore the second day before the pre-
scribed due date.

c59— IG— S1228-I 370-095

262

Corporation Returns/1970 • Forms and Instructions

A supply of Forms 503 will be mailed
to insurance companies. Companies
needing Forms 503 may obtain them by
making application to the Service Cen-
ter Director (or District Director). The
application should include the com-
pany's name, identification number, ad-
dress, and the taxable year to which the
deposits relate.

Penalty for failure to pay tax. — Sec-
tion 6651 Imposes a penalty for failure
to pay tax (other than estimated Income
tax) when due. The penalty is a half per-
cent a month or fraction of a month, up
to 25%, on the net amount due and is
in addition to the 6% per year interest
charge imposed on unpaid tax. The pen-
alty does not apply If the failure is due
to reasonable cause. An authorized ex-
tension of time to file a return will be
considered reasonable cause for failure
to pay on time.

Estimated tax. — A corporation sub-
ject to income tax under subchapter L of
chapter 1 (relating to insurance com-
panies) must make estimated tax pay-
ments if Its income tax liability, after
credits and an estimated tax exemp-
tion, can be expected to be $40 or more.
For 1971, the total estimated tax ex-
emption is the sum of a temporary ex-
emption of $5,500 and a transitional
exemption. The transitional exemption
Is 20% of the difference between the
corporation's expected tax liability (but
not more than $100,000) and the
$5,500 temporary exemption.

In the case of a member of a con-
trolled group which must share one
$25,000 surtax exemption among all
members, the temporary exemption is
limited to 22 % of the corporation's sur-
tax exemption.

Lines 14 through 20 of Form 1120-
W (Worksheet) may be used by Insur-
ance companies to compute their esti-
mated tax installment payments. For-
eign corporations must include as part
of their tax liability on line 14 any tax
imposed by section 881.

If you have an underpayment of esti-
mated tax and believe an additional
charge should not be asserted, attach
Form 2220 to your return.

If you overpay your estimated tax,
you may apply on Form 4466 for a
"quick refund" on or before March 15,
1971, but before you file your return.
The overpayment must be (1) at least
10% of your expected income tax lia-
bility AND (2) $500 or more.

H. Stock ownership in foreign cor-
porations.— If the corporation owned

c:i9— 10— 812L'8-1 37(M»ft5

5% or more In value of the outstanding
stock of a foreign personal holding com-
pany, attach the statement required by
section 551(d).

If you controlled a foreign corpora-
tion or were a 10% or more sharehold-
er of a controlled foreign corporation,
you may be required to file Forms
2952 and 3646.

I. Annual statement. — A copy of the
annual statement for mutual insurance
companies adopted by the National As-
sociation of Insurance Commissioners
for the year 1970, as filed with the In-
surance Department of the State or Dis-
trict of Columbia, together with copies
of Schedule A (real estate) and Sched-
ule D (bonds and stocks) must accom-
pany the return (see section 1.6012-
2(c) of the regulations). Similar copies
for the preceding year must also be fur-
nished, if not already filed for such year.
Where companies use miniature state-
ments, such statements may be filed in
lieu of the larger statements.

J. Signature. — The return must be
signed either by the president, vice pres-
ident, treasurer, assistant treasurer,
chief accounting officer, or by any other
corporate officer (such as the tax offi-
cer) 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.

K. Attachments. — Attachments may
be used in the preparation of your re-
turn if the lines on the form schedules
are not sufficient. The attachment must
contain all required information; must
follow the format of the official sched-
ules; and must be attached to the return
in the same sequence as the schedules
appear on the official forms.

Enter your name and identifying num-
ber on all attachments.

Specific Instructions

(Numbered to correspond with the line numbers
on the return.)

For Page 1 of Return

5. Unused loss deduction. — The

amount of the deduction is the total of
the unused loss carryovers and carry-
backs to the taxable year.

Unused Loss. — The term "unused
loss" for any taxable year means the
amount by which —

(1) the sum of the statutory under-
writing loss and the investment loss,
exceeds

(2) the sum of —

(a) the taxable investment income,

(b) the statutory underwriting in-
come, and

(c) the amount required by section
824(d) to be subtracted from the pro-
tection against loss account.

The unused loss for any loss year
shall be (1) an unused loss carryback to
each of the 3 taxable years preceding
the loss year, and (2) an unused loss
carryover to each of the 5 taxable years
following the loss year. The entire
amount of unused loss for any loss year
shall be carried to the earliest of the tax-
able years to which such loss may be
carried. The portion of such loss which
shall be carried to each of the other tax-
able years shall be the excess (If any) of
the amount of such loss over the sum of
the offsets (as defined in section 825(f))
for each of the prior taxable years to
which such loss may be carried.

Lim/tafions.-
not be carrled-

-An unused loss shall

(1) to or from any taxable year be-
ginning before January 1, 1963,

(2) to or from any taxable year for
which the insurance company is not sub-
ject to the tax imposed by section
821(a), nor

(3) to any taxable year if, between
the loss year and such taxable year,
there is an Intervening taxable year for
which the insurance company was not
subject to the tax Imposed by section
821(a).

See section 844 for special carryover
loss rules regarding an insurance com-
pany that has changed Its form of orga-
nization or has changed the nature of Its
insurance business.

8. Surtax. — For election and attach-
ment required of a reciprocal to be sub-
ject to the limitation in section 826(b),
see section 826(a) and the regulations
thereunder.

Amount fo be included by recipro-
cal.— If the mutual insurance company
taxable income before giving effect to
the election under section 826(a) Is not
less than $25,000, then make no entry.

If the taxable income before giving
effect to the election is not more than
$25,000, then:

(1) Where taxable Income after the
election is $25,000 or less, the excess
of such taxable income over taxable in-
come before giving effect to the elec-
tion must be entered as the amount re-
quired on line 8.

Corporation Returns/1970 • Forms and Instructions

263

(2) Where taxable income after the
election is over $25,000, the excess of
$25,000 over taxable income before the
election must be entered as the amount
required on line 8.

Where the amount subtracted from
the protection against loss account was
added because of the election under
section 826(a), then to the extent such
amount increases mutual insurance
company taxable income for the taxable
year, such amount is not entitled to the
$25,000 surtax exemption. See section
1.826-2(b), of the regulations.

Where the surtax exemption is pro-
rated under section 1561 because of an
election under section 243(b), such pro-
rated amount shall be used in place of
the $25,000 referred to in the preced-
ing paragraphs and line 8, page 1.

10. Alternative tax for certain small
companies. — See instructions for
Schedule A-2.

16. Foreign corporations. — A for-
eign corporation carrying on an insur-
ance business within the United States
is taxable in the same manner as a do-
mestic insurance company with respect
to its income effectively connected with
its conduct of any trade or business car-
ried on within the United States. See
section 842.

Any other United States source in-
come received by a foreign corporation
not effectively connected with its con-
duct of a trade or business in the United
States is taxed at a 30% (or lower
treaty) rate. See section 881. If you
have any such income, attach a sched-
ule showing: the nature of income,
amount of income, rate of tax (30% or
lower treaty rate), and amount of tax.
Enter the amount of tax imposed by sec-
tion 881 on line 16, page 1.

17. Tax from recomputing prior year
investment credit. — If property is dis-
posed of prior to the life years category
used in computing the investment cred-
it, the tax for the year of disposition
must be increased by the difference be-
tween the credit taken on such property
and the credit which would have been
allowed had the actual life been used.
(See section 47(a)(4) and (5) for excep-
tions.) Form 4255 may be used to com-
pute the tax. The tax from recomputing
a prior year investment credit must not
be offset against the current year's in-
vestment credit.

18. Minimum tax on tax preference
items. — Under the provisions of section
56, certain items of tax preference are
subject to a minimum income tax.
These tax preference items, after de-

ducting a $30,000 exemption and the
amount of taxes imposed for the year
are taxed at a 10% rate.

Items of tax preference include:

(1) Accelerated depreciation on real
property,

(2) Amortization of pollution control
facilities,

(3) Amortization of railroad rolling
stock,

(4) Reserves for losses on bad debts
of financial institutions,

(5) Excess percentage depletion,
and

(6) Capital gains.

Companies having any such tax pref-
erence items must attach Form 4626,
Computation of Minimum Tax, to their
return whether or not the minimum tax
applies.

20(d). Credit by reciprocal for lax
paid by attorney-in-fact. — See section
826(e) and the regulations thereunder.

20(e). Other tax 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 ve-
hicles while engaged in furnishing cer-
tain public passenger land transporta-
tion service; (2) lubricating oil used
other than in a highway motor vehicle;
and (3) special fuels used after June
30, 1970 as follows: (a) on a farm for
farming purposes, (b) in vehicles while
engaged in furnishing certain public
passenger land transportation service,
and (c) for nontaxable uses. Include the
credit for U.S. tax on such special fuels,
gasoline and lubricating oil on line
20(e) and attach Form 4136.

Also include on line 20(e) any of the
tax included on line 16, page 1, which
was withheld at the United States
source.

SCHEDULE A. — Computation
of Taxable Investment Income

1. Interest. — Enter interest received
or accrued from all sources during the
taxable year. The gross amount of inter-
est reported as gross income shall be
decreased by the amortization of pre-
miums attributable to the taxable year
on bonds, notes, debentures or other
evidences of indebtedness, determined
(1) in accordance with the method reg-
ularly employed, if reasonable, or (2) in
accordance with regulations prescribed
by the Secretary or his delegate. (Attach
a statement showing method and com-
putation.)

3. Gross rents. — Enter gross
amount of rents. Any expenses, includ-
ing repairs, interest, taxes, and depre-
ciation, should be included in the proper
lines under Deductions.

4. Gross royalties. — Enter the gross
amount of royalties. If a deduction is
claimed for depletion, it must be re-
ported on line 15.

5. Gross income from trade or busi-
ness other than insurance business. —

Enter the gross income from any trade
or business (other than an insurance
business) carried on by the mutual in-
surance company, or by a partnership
of which the mutual insurance company
is a member.

6. Leases, etc. — Enter the gross
amount of income received from the en-
tering into (or the alteration or termina-
tion) of any lease, mortgage or other
instrument or agreement from which
the mutual insurance company derives
interest, dividends, rents or royalties.

8. Net gain from sale or exchange of
capital assets. — Report sales or ex-
changes of capital assets in separate
Schedule D (Form 1120) (but see
Schedule A-3, page 3). Every sale or
exchange of a capital asset, even though
no gain or loss results, must be report-
ed in detail.

Losses from sales or exchanges of
capital assets (except losses from capi-
tal assets sold or exchanged in order to
obtain funds to meet abnormal insur-
ance losses and to provide for the pay-
ment of dividends and similar distribu-
tions to policyholders) shall be allowed
to the extent of gains from such sales
or exchanges, with respect to compa-
nies taxable under section 821. The net
capital loss for such companies shall be
the amount by which losses for such
year from sales or exchanges of capital
assets exceed the sum of the gains from
such sales or exchanges and the lesser
of (1) the taxable investment income
(computed without regard to gains or
losses from sales or exchanges of capi-
tal assets) or (2) losses from the sale or
exchange of capital assets sold or ex-
changed to obtain funds to meet abnor-
mal insurance losses and to provide for
the payment of dividends and similar
distributions to policyholders. However,
the amount of a net capital loss sus-
tained in any taxable year may be car-
ried back three years and forward five
as a short-term capital loss. The amount
allowable as a capital loss carryback is
subject to the limitations of section
1212(a)(1).

3

«w3— 10— hl2:j8-l 370-096 **

264

Corporation Returns/1970 • Forms and Instructions

For further information relating to
gains and losses from sales or ex-
changes of property, see instructions
for separate Schedule D (Form 1120).

Deductions

10. Interest wholly exempt from

tax. — Enter the amount of interest
which is wholly exempt from taxation
under the provisions of section 103.

11. Investment expenses. — Enter
expenses paid or accrued which are
properly chargeable to investment ex-
penses, *he total amount of which, if
there be any allocation of general ex-
penses to investment expenses, should
not exceed the limitation on line 18,
Schedule A-1. Submit a schedule show-
ing the nature and amount of the items
and group the minor items into one
amount. See section 822(c)(2).

12. Taxes. — Enter taxes paid or ac-
crued exclusively upon real estate
owned by the company as provided in
section 164. For limitation on deduc-
tion, see instruction 19(a).

13. Real estate expenses. — Enter all
ordinary and necessary building ex-
penses, paid or accrued, such as fire in-
surance, heat, light, labor, etc.; and the
cost of incidental repairs which neither
materially add to the value of the prop-
erty nor appreciably prolong its life, but
keep it in an ordinary efficient operating
condition. Do not include any amount
paid out for new buildings or for perma-
nent improvements or betterments
made to increase the value of any prop-
erty or any amount expended on fore-
closed property before such property is
held forth for rental purposes. For lim-
itation on deduction, see instruction
19(a).

14. Depreciation. — The amount de
ductible for depreciation is an amount
reasonably measuring a portion of the
investment in depreciable property
which, by reason of exhaustion, wear
and tear, or obsolescence, is properly
chargeable against the operations of the
year. In any event the deduction is lim-
ited to the depreciation on the property
that is used, and to the extent used, for
the purpose of producing the income
specified in section 822(b). For limita-
tion on deduction, see instruction 19(a).
For a more detailed explanation of

depreciation.
Schedule F.

see instructions for

15. Depletion. — The percentage de-
pletion rate for oil and gas wells is 22%.
Refer to section 613(b) for rates appli-
cable to other natural deposits.

Enter the total depletion deduction
allowed by section 61 1 on property used
for the purpose of producing invest-
ment income. Submit Form T if a deduc-
tion for timber depletion is claimed.

16. Trade or business deductions. —

Enter total deductions attributable to
any trade or business (other than an in-
surance business), the income from
which is included in the mutual insur-
ance company's gross investment in-
come by reason of section 822(b)(2).
Do not include (a) losses from sales or
exchanges of capital assets, (b) sales or
exchanges of property used in the trade
or business, and (c) losses from the
compulsory or involuntary conversion of
property used in the trade or business.

17. Interest paid or accrued. — Enter
the amount of interest paid or accrued
during the taxable year on the com-
pany's indebtedness, except on indebt-
edness incurred or continued to pur-
chase or carry obligations, the interest
upon which is wholly exempt from
taxation.

18. Other capital losses. — Enter
losses from capital assets sold or ex-
changed to provide funds to meet ab-
normal insurance losses and to provide
for the payment of dividends and simi-
lar distributions to policyholders. Cap-
ital assets shall be considered as sold
or exchanged to provide for such funds
or payments to the extent that the gross
receipts from their sale or exchange are
not greater than the excess, if any, for
the taxable year of the sum of: (a) divi-
dends and similar distributions paid to
policyholders; (b) losses paid, and (c)
expenses paid, over: (1) amount on line
7, and (2) net premiums received. (See
Schedule A-3.)

19. Total deductions:

(a) Limitation on deductions relating
to real estate owned and occupied. —
The deductions included on lines 12 to
14 for real estate owned and occupied
in whole or in part by the company shall
be limited to an amount which bears the
same ratio to such deductions (com-
puted without regard to section 822(d)
(1)) as the rental value of the space
not so occupied bears to the rental
value of the entire property. (Submit
schedule.)

(b) Items not deductible. — No de-
duction is allowable for any amount al-
locable to a class of exempt income
other than exempt interest income.
Items directly attributable to wholly ex-
empt income shall be allocated thereto,
and items directly attributable to any
class of taxable income shall be allo-
cated to such taxable income. If an item
is indirectly attributable both to taxable
income and exempt income, a reason-
able proportion thereof, determined in
the light of all the facts and circum-
stances in each case, shall be allocated
to each. A taxpayer receiving any such
exempt income or holding any property
or engaging in any activity, the income
from which is exempt, must attach 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 allo-
cated by apportionment being shown
separately).

21. Dividends-received deduction. —

See instructions for Schedule E, Part II.

The 85% limitation on the dividends-
received deduction shall not apply for
any year in which there is a loss from
taxable investment income.

SCHEDULE A-2.— Alternative
Tax for Certain Small Companies

Section 821(c) provides an alterna-
tive tax for companies where the gross
amount reported on line 7, Schedule A,
plus premiums, is over $150,000 but
not over $500,000.

The term "premiums" means the to-
tal amount of the premiums and other
consideration provided in the insurance
contract without any deduction for com-
missions, return premiums, reinsur-
ance, dividends to policyholders, divi
dends left on deposit with the company,
discounts on premiums paid in advance,
interest applied in reduction of premi
ums (whether or not required to be cred-
ited in reduction of premiums under the
terms of the contract), or any other
item of similar nature. Such term in-
cludes advance premiums, premiums
deferred and uncollected, and premi
ums due and unpaid, deposits, fees,
assessments, and consideration in re-
spect of assuming liabilities under
contracts not issued by the tax
payer (such as a payment or transfer of
property in an assumption reinsurance
transaction), but does not include
amounts received from other insurance
companies for losses paid under rein-
surance contracts. (See section 1.821-
4(a)(l)(ii) of the regulations.)

Corporation Returns/1970 • Forms and Instructions

265

Any mutual insurance company
which is subject to the tax imposed by
section 821(c) may elect to be subject
to the tax imposed by section 821(a).
See section 821(d) and the regulations
thereunder for election to include statu-
tory underwriting income or loss.

The alternative tax is not available to
a company which has a balance in its
protection against loss account at the
beginning of the taxable year, or to a
company which has an election in effect
under section 821(d) to be taxed under
section 821(a).

SCHEDULE A-3.— Other
Capital Losses

Total gross receipts from sales of
capital assets, line 10, column 3,
should not exceed the amount shown
on line 9. If necessary, gross receipts
from a particular sale of a capital asset
should be apportioned in the above
schedule and the excess reported in
separate Schedule D, Form 1120.

Except for the apportionment, sales
reported in this schedule should not be
reported in separate Schedule D, Form
1120.

Enter total other capital losses (line
10, column 7) as line 18, Schedule A
and line 13, Schedule B-1.

SCHEDULE B-1.
and Deductions

-Income

1. Investment income. — To all inter-
est, dividends, and rents received dur-
ing the taxable year, add Interest, divi-
dends, and rents due and accrued at
the end of the taxable year and deduct
all Interest, dividends, and rents due
and accrued at the end of the preceding
taxable year.

2. Premiums earned. — From the
amount of gross premiums written on
insurance contracts during the taxable
year, deduct return premiums and pre-
miums paid for reinsurance. To the re-
sult so obtained, add unearned premi-
ums on outstanding business at the end
of the preceding taxable year and de-
duct unearned premiums on outstand-
ing business at the end of the taxable
year.

3. Gain from sale or other disposi-
tion of property. — Enter the amount of
gain (only) from the sale or other dis-
position of property from Schedule D,
Form 1120. Losses should be entered
on line 12 or 13.

5. Decrease in subscriber ac-
counts.— Enter the amount of the de-

crease for the taxable year in savings
credited to subscriber accounts of an
interinsurer or reciprocal underwriter.
See instruction 20 of Schedule B-1 for
savings credited to subscriber accounts.

Deductions

7. Salaries and wages. — Enter the
amount of accrued salaries and wages
for the taxable year.

8. Rents. — Enter the amount of ac-
crued rent for business property In
which the company has no equity.

9. Interest. — Enter business interest
but do not include interest on Indebted
ness Incurred or continued to purchase
or carry obligations the interest on
which is wholly exempt from income tax.
(Section 265.)

See section 267 for limitation on de-
ductions for unpaid expenses and inter-
est in the case of transactions between
related taxpayers.

10. Taxes. — Enter taxes accrued
during the taxable year and attach a
schedule showing the type and amount
of tax. Do not include Federal income,
war-profits, and excess-profits taxes;
estate, inheritance, legacy, succession,
and gift taxes; foreign or United States
possession income taxes If any credit is
claimed in line 12, page 1; Federal taxes
paid on bonds containing a tax-free cov-
enant, nor taxes not imposed upon the
taxpayer. See section 164(d) regarding
apportionment of taxes on real prop-
erty between seller and purchaser.

11. Losses incurred on insurance
contracts. — To losses paid during the
taxable year, add salvage and reinsur-
ance recoverable outstanding at the end
of the preceding taxable year and de-
duct salvage and reinsurance recover-
able outstanding at the end of the tax-
able year. To this result, add all unpaid
losses outstanding at the end of the tax-
able year and deduct unpaid losses out-
standing at the end of the preceding
taxable year

12. Capital losses. — Enter only cap-
ital losses to the extent of capital gains
from separate Schedule D, Form 1120.
Capital gains should be entered on line
3. Also see Instruction 8 for Schedule A.

13. other capital losses. — Enter the
amount of losses from capital assets
sold or exchanged to provide funds to
meet abnormal insurance losses and to

provide for the payment of dividends
and similar distributions to policy-
holders. Also see Instruction 18 for
Schedule A.

14. Worthless agency balances and
bills receivable. — Enter the amount of
debts in the nature of agency balances
and bills receivable which became
worthless during the taxable year.

15. Interest. — Enter the amount of
Interest earned during the taxable year
which under section 103 is excluded
from gross income.

16. Depreciation. — See instructions
for Schedule F.

17. Depletion.-

for Schedule A.

-See instruction 15

18. Contributions. — Enter contribu-
tions or gifts actually paid within the
taxable year to or for the use of chari-
table organizations described In section
170(c).

Companies on the accrual basis may
elect to deduct contributions paid on or
before the 15th day of the 3d month
following the close of the taxable year
If the contributions are authorized by
the board of directors during the tax-
able year. A declaration signed by an
officer must be attached to the return
stating that the resolution authorizing
the contribution was adopted by the
board of directors.

Limitation. — The deduction may not
exceed 5% of line 24, Schedule B-1,
without taking into account the amount
of this deduction.

Charitable contributions in excess of
the 5% limitation may not be deducted
for the taxable year but may be carried
over to the 5 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.

Spec/a/ rule tor contributions of cer-
tain property. — In the case of a charita-
ble contribution of property, the contri-
bution must be reduced by the sum of

(1) the ordinary income and

(2) in the case of certain contribu-
tions, 621/2% of the long-term
capital gain,

266

Corporation Returns/1970 • Forms and Instructions

that would have resulted if the prop-
erty were sold at its fair market value.
The reduction for 621/2% oi the long-
term capital gain applies to (1) contri-
butions of tangible personal property
for use by an exempt organization for
a purpose or function unrelated to the
basis for its exemption, and (2) contri-
butions of any property to or for the use
of certain private foundations. (Section
170(e).)

Bargain sale to a charitable organiza-
tion.— If a charitable contribution de-
duction is allowed by reason of a sale of
property to a charitable organization,
the adjusted basis for determining gain
from the sale is an amount which is In
the same ratio to the adjusted basis as
the amount realized is to the fair market
value of the property.

19. Dividends paid or declared to
policyholders. — Enter the amount of
dividends and similar distributions paid
or declared to policyholders.

20. Increase In subscriber ac-
counts.— In the case of a mutual insur-
ance company which is an interinsurer
or reciprocal underwriter, a deduction is
allowed for the increase in savings cred-
ited to subscriber accounts for the tax-
able year.

The term "savings credited to sub-
scriber accounts" means such portion
of the surplus credited to the individual
accounts of subscribers before the 16th
day of the third month following the
close of the taxable year. This applies
only if the company would be obligated
to pay such amount promptly to such
subscriber if he terminated his contract
at the close of the company's taxable
year and only if the subscriber has been
notified as required by section 1.823-6
(c)(2)(v) of the regulations. For the
purposes of determining his taxable in-
come, the subscriber shall treat any
such savings credited to his account as
a dividend paid or declared.

21(a). Pension, profit-sharing, stock
bonus, and annuity plans. — A Form
2950 should be attached for each prof-
it-sharing, stock bonus, pension and, an-
nuity plan. This form must be filed
whether the deduction is under a quali-
fied or nonqualified plan.

21(b). Other employee benefit
plans. — Enter deductions for contribu-
tions to employee benefit plans other
than those claimed on line 21(a), such
as insurance, health, or welfare plans.
Submit with the return a schedule for
each plan showing: (1) the nature of

•89— 16— 8U28-1 a-O-OflS

benefits, i.e., group-term life insurance,
group permanent life insurance, nonin-
sured death benefit, hospitalization,
surgical, medical, sickness, accident,
major medical expense, unemployment
benefit, or other welfare benefits; (2)
method of financing, i.e., insured, in-
dustry or areawide fund, self-insured
fund, or direct benefit payments; (3)
the amount of deduction; (4) the
amount of employee contributions; (5)
the number of employees covered; and
(6) if a self-insured plan, the amount of
benefits paid during the taxable year.
Also show the number of employees em-
ployed by the company.

25. Dividends-received deduction. —

See instructions for Schedule E, Part II.

The 85% limitation on the dividends-
received deduction shall not apply for
any year in which there is a loss from
statutory underwriting income.

SCHEDULE B-2.— Special
Deduction

In the case of a taxpayer subject to
the tax Imposed by section 821(a), sec-
tion 823(c) provides that if the gross
amount received during the taxable year
from the items described In section
822(b) (other than paragraph (1) (D)
thereof) and premiums (including de-
posits and assessments) is less than
$1,100,000, then there shall be allowed
an additional deduction for the purposes
of determining statutory underwriting
income or loss under section 823(a) for
the taxable year.

For definition of "premiums ' see In-
structions for Schedule A-2.

SCHEDULE E— Dividends
Part I — Dividend income

1. Certain domestic corporations. —

Enter dividends received from a domes-
tic corporation subject to income tax
and which are subject to the 85% de-
duction under section 243(a)(1). So-
called dividends or earnings from sav-
ings and loan associations, etc., are
Interest and should not be treated as
dividends. In the case of dividends re-
ceived from a regulated investment com-
pany, see section 854 for the amount
subject to the 85% deduction.

2. Certain public utility corpora-
tions.— 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 sec-
tion 247 for dividends paid.

3. Certain foreign corporations. —

Enter dividends received from foreign
corporations and which qualify for the
85% deduction provided in section
245(a).

Also include in this line dividends re-
ceived from wholly-owned foreign sub-
sidiaries and which are eligible for the
100% deduction provided in section
245(b). In general, this deduction ap-
plies to dividends paid out of the earn-
ings and profits of a foreign corporation
for a taxable year during which (1) all
of its outstanding stock is owned (di-
rectly or indirectly) by the domestic cor-
poration 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.

If dividends received from wholly-
owned foreign subsidarles are included
in line 3, attach a schedule showing the
amount of these dividends Included.

4. Certain affiliated groups. — Enter
only those dividends which are subject
to the elective provisions of section
243(b).

5. Other corporations. — Attach a
schedule showing separately:

(a) Foreign dividends (Including
minimum distributions under subpart
F) which are not reportable on line 3.
Distributions of amounts constructively
taxed in the current year or In prior
years under subpart F should be
excluded.

(b) Income constructively received
from controlled foreign, corporations
under subpart F. This amount should
equal the total of amounts reported in
Schedule A, line 5 of Form(s) 3646.

(c) Foreign dividend gross-up under
section 78, Including amount attributa-
ble to controlled foreign corporations on
line 5(b) above.

(d) Dividends (other than capital
gain dividends) received from regulated
investment companies and which are
not subject to the 85% deduction; div-
idends from corporations not subject to
tax under Chapter 1 of the Code; divi-
dends (other than capital gain divi-
dends) received from a real estate In-
vestment trust which, for the taxable
year of the trust in which the dividend
Is paid, qualifies under sections 856-
858; dividends not eligible for the 85%
deduction because of the holding period
of the stock or an obligation to make
corresponding payments with respect to
similar stock; and any other taxable div-
idend income not properly reported
above.

Corporation Returns/1970 • Forms and Instructions

267

Part II — Dividends-received
deduction

1. Dividends received from a domes-
tic corporation. — Enter an amount
equal to 85 % of the amount received as
dividends (except dividends on certain
preferred stock of public utilities) from
a domestic corporation subject to in-
come tax.

2. Dividends received on certain pre-
ferred stock of public utilities. — Enter
60.813% of the amount received as
dividends on the preferred stocl< of a
public utility which is subject to income
tax and is allow^ed a deduction, as pro-
vided in section 247, for dividends paid.
See section 244.

3. Dividends received from certain
foreign corporations. — Eftter 85% of
dividends received from certain foreign
corporations.

Also enter on this line 100% of the
company's share of dividends received
from wholly-owned foreign subsidiaries
and which are eligible for the 100% de-
duction provided in section 245(b).

See section 245 for qualifications
and limitations on the amount of these
deductions.

4. Total. — This total is subject to
the 85% limitation provided by section
246(b) as follows:

(a) Schedule A — The line 4 total
shall not exceed 85% of (line 20,
Schedule A, less line 5, Schedule E,
Part II).

(b) Schedule B-1 — The line 4 total
shall not exceed 85% of (line 24,
Schedule B-1, less line 5, Schedule
E, Part II).

5. Dividends received from certain
members of affiliated groups. — Mem-
bers of affiliated groups may elect under
section 243(b) to deduct 100% of the
qualifying dividends received from
other members of the same group. Qual-
ifying corporations which elect to take
the 100% deduction are limited to one
$25,000 surtax exemption which must
be apportioned under section 1561
among the members of the controlled
group. See section 243(b) for qualifica-
tions and restrictions applicable to this
deduction.

SCHEDULE F.— Depreciation

Fill in Schedule F if a deduction is
claimed for depreciation of property,

leasehold improvements, patents, or
copyrights. Form 4562, Depreciation,
may be used as a supplement to
Schedule F.

For real property, salvage value must
be taken Into account in determining the
depreciation deduction (except under
the declining balance method); and for
personal property, to the extent it ex-
ceeds 10% 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 determin-
ing depreciation. Taxpayers who wish to
use these provisions must use them for
all assets In a particular guideline class

(b) Tangible property other than real
property. — Tangible personal property,
whether new or used, may be depreci-
ated under the straight line method or
the 150% declining balance method.

New tangible property with a useful
life of 3 years or more, may also be de-
preciated 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 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) New section 1250 property. —

The double declining balance and sum
of the years-digits methods may not be
used except for (1) new residential rent-
al property (from which at least 80%
of the gross rental Income Is derived
from rental of residential units), (2)
other new real property acquired before
July 25, 1969, and (3) new real proper-
ty placed in service after July 24, 1969,
if construction, acquisition, or perma-
nent financing arrangements were en-
tered into before July 25, 1969. Other
new real property acquired after July
24, 1969, may be depreciated under
the straight line or 150% declining bal-
ance methods.

(d) Used section 1250 property. —

Used residential rental property ac-
quired after July 24, 1969, with a useful
life of 20 years or more may be depre-
ciated under the 125% declining bal-
ance method. In the case of used real
property acquired before July 25, 1969,
or used real property acquired after July

24, 1969, pursuant to a written con-
tract entered into before July 25, 1969,
for the acquisition of such property or
for the permanent financing thereof, de-
preciation is limited to the 150% de-
clining balance method. Other used real
property acquired after July 24, 1969,
may be depreciated under the straight
line method.

(e) Rehabilitation expenditures for
low-income rental housing. — An elec-
tion may be made to depreciate property
attributable to rehabilitation expendi-
tures for low-Income rental housing In-
curred after July 24, 1969. Such depre-
ciation may be claimed under the
straight line method using a useful life
of 60 months. For details, see section
167(k).

(f) Section 179 — Additional first-
year depreciation allowance. — For the

first year a depreciation deduction is al-
lowable, companies may elect to write
off 20% of the cost (before adjustment
for salvage value) of tangible 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 a separate line
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.

SCHEDULE G. — Compensation
of Officers (Column 6)

Expense account allowances

Expense account allowances means:
(1) amounts, other than compensation,
received as advances or reimburse-
ments, and (2) amounts paid by or for
the corporation, for expenses incurred
by or on behalf of an officer.

Column 6 of Schedule G must be
completed for the 25 highest paid offi-
cers. To determine the highest paid offi-
cers, all allowances Including expense
account allowances must be added to
each officer's compensation. Column 6
need not be completed for any officer
when the combined amount Is less than
$10,000.

For this purpose, an officer is a per-
son who Is elected or appointed to office,
or who is designated as such in the cor-
poration's charter or bylaws; such as:
regular officer, director, chairman of
the board, etc.

(-.0— IC— Bl-.*2S-l 370-0&5 GPO

268

Corporation Returns/1970 • Forms and Instructions

1120S

Department of the Treasury
Internal Revenue Service

U.S. Small Business Corporation

Income Tax Return for the calendar year 1970 or
other taxable year beginning 1970, ending 19..

70

A Date of election as small
business corporation

B Business Code No. (sea
page 4 of instructions)

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 — Ail applicable lines and schedules must be filled in. If the lines on the schedules are not sufficient, see instruction M.
j 1 Gross receipts or gross sales Less: returns and allowances

o

u

10
11

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

Gross royalties

Gains and losses (separate Schedule D, Form 1 120S) —

(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 m
than $25,000, see instructions) .

(c) Net ordinary gain (loss) . . .
Other income (attach schedule) . . .

Total income, 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 (not over 5% of line 28 adjusted per instructions-

20 Amortization (attach schedule) . . .

21 Depreciation (Schedule G) . . . .

22 Depletion (attach schedule) ....

23 Advertising

24 Pension, profit-sharing, stock bonus, annuity plans (attach

25 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 . . .

29

30
31
32

-attach sched

Form(s) 2950)

ule)

Income tax: (a) On capital gains (Schedule J)

(b) Surcharge — enter 21/2% of line 29(a) (Fiscal year corpo-
rations: see instructions for Schedule J)
Minimum tax (see instrs). Check here D if Form 4626 is attached . . .

Total tax (add lines 29 and 30)

Credits: (a) Tax deposited — Form 7004 application for extension (attach

copy)

(b) Credit for U.S. tax on special fuels, nonhighway gas, and lubri-
cating oil (attach Form 4136)

33 TAX DUE (line 31 less line 32). See instruction G for depositary method of payment -

34 OVERPAYMENT (line 32 less line 31)

Under penalties of perjury, I declare that I have examined this return, includinf: 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 the taxpayer, his declaration is based on all information of which he has any knowledge.

CORPORATE
SEAL

Signature of officer

Individual or firm signature of preparer

16— 8ia34-l

Corporation Returns/1970 • Forms and Instructions

269

Form 1120S (1970)

Page 2

Schedule A — COST OF GOODS SOLD (See instruction 2)

Was there any substantial change in the manner of determining

Method of inventory valuation (specify) ► -- - \ quantities, costs, or valuations between opening and closing

inventory? Yes Q No D- If "Yes," attach explanation.

1 Inventory at beginning of year

2 Merchandise bought for manufacture or sale

3 Salaries and wages

4 Other costs (attach schedule)

5 Total of lines 1 through 4

6 Less inventory at end of year

7 Cost of goods sold (enter here and on line 2,

page 1)

Schedule E— COMPENSATION OF OFFICERS (See instruction 12)

1. Name of officer

4. Time de
2. Social security number ' 3. Title voted to

. business

5 Percent

age of cor

poration

stock owned

6. Amount of
compensation

7. Expense account
allowances

Total compensation of officers (enter here and on line 12. page 1)

WMMMm.

Schedule F— BAD DEBTS — RESERVE METHOD (See instruction 15)

Amount added to reserve

1

1. Y«r

2. Trade notas ind accounts r«-
Mivable outstanding at and of yaar

3. Sales on account

4. Current year's
provision

5. Recoveries

against reserve at end of year

1965.

1966.

1967.

1968.

1969.

1970.

Schedule G — DEPRECIATION (See instruction 21)

Taxpayers using Revenue Proce(Jures 62-21 and 65-13: Make no entry in column 2. Enter the cost or other basis of assets held at the end of
the year in column 3. and enter the accumulated depreciation at the end of the year m column 4.

1. Group and guideline class
or description ot property

2. Date
acquired

3. Cost or
other basis

4. Depreciation

allowed or allowable

in prior years

5. Meltiod of '

computing depreciation

6. Life
or rate

7. Depreciation
for this year

1 Total additional first-year depreciation (do not include in items below)-

Buildlngs

Furniture and fixtures ....
Transportation equipment . .
Machinery and other equipment .
Other (specify)

3 Less amount of depreciation claimed in Schedule A and elsewhere on return

4 Balance — enter here and on line 21, page 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)

Other (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 toss (from line 9(b), page 1)

4 Subtract $25,000. (Statutory minimum.)

5 Balance (line 3 less line 4) (see instructions)

6 Enter 28 percent of line 5 (fiscal year corporations, see instructions)

7 Income tax (line 2 or line 6. whichever is lesser). Enter here and on line 29(a), page 1

6.500.00

'257OOOVOO

16—81234-1

270

Corporation Returns/1970 • Forms and Instructions

Form 1120S (1970)

Pag" 3

Schedule K — SHAREHOLDERS' SHARES OF INCOME (See instructions)
Computation o1 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 31, page 1)

3 Corporation's undistributed taxable income

Schedule of Distribution and rncome (attach additiona

sheets, if necessary)

Social security number

2. Stock ownership

3. Percentage of
time devoted

1. Name of each shareholder

Number of

Period held

shares

From

To

to business

A

B

C

D

""""

Shareholder's Share of:

Shareholder A

Shareholder B

Shareholder C

Shareholder D

Total

4 Compensation

5 Dividends paid

6 Undistributed taxable income (loss) . .

7 Net long-term capital gain after tax (see
instructions)

8 Dividends entitled to exclusion . . .

9 Ordinary income

10 Nondividend distributions

1

11 Tax preferences:
a Excess investment interest:
(1) Investment interest expense . . .

(2) Investment income

(3) Investment expense

b Accelerated depreciation on real property:

(1) Low-income rental housing (sec.

157(k))

(2) Other real property

property subject to a net lease ....
d Amortization of certified pollution con-
trol facilities

e Amortization of railroad rolling stock . .

f Reserves for losses on bad debts of

g Excess percentage depletion ....
h Net long term capital gam after tax . .

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 n 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 Q No Q.

If "Yes," enter the aggregate gross dollar amount billed during the

year

I Amount of taxable income (or loss) for: 1967 ;

1968 : 1969

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 □

Did you claim a deduction for expenses connected with any:

(1) Entertainment facility (boat, resort, ranch,

etc.)? . Yes □

(2) Living accommodations (except employees

on business)? Yes □

(3) Employees' families at conventions or meet-
ings? Yes □

No n
No n

No D
No D
No D

(4) Employee or family vacations not reported on

Form W-2? Yes □

M Did you file all required Forms 1099, 1096 and

1087? Yes □

N Did the corporation, at any time during the taxable year, have any
interest in or signature or other authority over a bank, securities, or
other financial account in a foreign country? Yes □ No [J.
If "Yes." attach Form 4683. (For definitions, see Form 4683.)

Answer only if (1) this is the first 1120S return filed since your
election 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 Regulations? Yes □ No □

Corporation Returns/1970 • Forms and Instructions

271

Form 11205 (1970)

Page 4

Schedule L— BALANCE SHEETS (See instructions)

beginning of taiable year

End of taxable ywr

ASSETS

(A) Amount

(B) Total

(C) Amount

(0) Total

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 ttiereof, etc

5 Other current assets (attach schedule) ....

6 Loans to shareholders

7 Mortgage and real estate loans

8 Other investments (attach schedule)

9 Buildings and other fixed depreciable assets . .

(a) Less accumulated depreciation

10 Depletable assets

(a) Less accumulated depletion

11 Land (net of any amortization)

12 Intangible assets (amortizable only)

(a) Less accumulated amortization

13 Other assets (attach schedule)

1

1

14 Total assets

LIABILITIES AND SHAREHOLDERS' EQUITY
15 Accounts payable

16 Mtgs., notes, bonds payable in less than 1 year . .

17 Other current liabilities (attach schedule)

18 Loans from shareholders

19 Mtgs., notes, bonds payable in 1 year 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— RECONCILIATION OF INCOME PER BOOKS WITH INCOME PER RETURN

1 Net income per books

2 Federal income tax

3 Excess of capital losses over capital gains . .

4 Taxable income not recorded on books this year

(itemize)

7 Income recorded on books this year not
included in this return (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 (total of line 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)

1^ U.S . GOVERNMENT PRINTING OFFICE 1970— O-370-O96 36 2603 697

16—81234-1

272

Corporation Returns/1970 • Forms and Instructions

Internal Revenue Service

Instructions for Form 1120S

U.S. Small Business
Corporation Income
Tax Return

General Instructions

(References are to the Internal Revenue Code.)

A. Corporations required to file Form
1120S. — Every small business corporation
(as defined in section 1371(a)) that has filed
a proper and timely election under section
1372(a) not to be subject to the income tax
imposed by chapter 1 (other than by section
1378) must file Form 1120S. See Form 2553.

B. Consents of shareholders. — Consents of
all shareholders must be included on the elec-
tion form notifymg the Service Center Director
(or District Director) of the election, or in-
cluded as attachments to the election. How-
ever, 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 Service Center Di-
rector (or District Director) with whom the
election was filed as soon as practicable after
such first day and in no event later than the
last day prescribed for making the election.
Copies of such latter consents must be at-
tached 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, or
on the day on which the election is made,
whichever is later) must consent to the elec-
tion and such statement of consent must be
filed with the Service Cehter Director (or Dis-
trict Director) with whom the election was filed
within a period of 30 days after they become
shareholders or the election is automatically
terminated. Copies of such consents must also
be attached to the return.

C. Termination. — The election by the cor-
poration is automatically terminated: (1) by
the failure of a new shareholder to consent to
such election as explained in B above; (2)
where it ceases to be a small business corpo-
ration 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 qross receipts more than
20 percent of which is passive investment
income (defined in section 1372(e)(5)(C)).
except during the first 2 taxable years of
active conduct of any trade or business if
passive investment income is less than $3,000-
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 (section 1372(e).)

The election may be revoked for any taxable
year after the first taxable year for which the
election is effective. An election to revoke may
be made only if all persons who are share-
holders on the day on which the revocation is
made consent to the revocation. The revoca-
tion is effective (1) for the taxable year in
which made, if made before the close of the
first month of the taxable year, or (2) for the
taxable year following the taxable year in
which made, if made after the close of the
first month; and for all succeeding taxable
years. The revocation is to be made in
the manner prescribed by the regulations
(1.1372-4).

Where the small business corporation has
elected under section 1372(a) and the election
has been terminated or revoked, the corpora-
tion is not eligible to again elect under section
1372(a) for 5 years unless the Commissioner
consents to such an election,

D. Period to be covered by return. — The
return shall be filed for the calendar year 1970
or other taxable year beginning in 1970. It

the return is for other than a calendar year,
fill in the taxable year space at the top of the
form. If the corporation liquidates or other-
wise ceases to exist and this is the last return
It IS required to file, write "FINAL RETURN"
at the top of the form.

E. When to file. — The return must be filed
on or before the 15th day of the third month
following the close of the taxable year. Request
for automatic extension of 3 months for filing
the return must be made on Form 7004. (Sec-
tion 6081(b).)

F. Where to file. —

It the corporation's princi-
pal business, office, or
agency is located in

Use this address

Delaware, District of

Internal Revenue Service

Columbia, Maryland, New

Center

Jersey. Pennsylvania.

11601 Roosevelt Boulevard

Virginra

Ph.ladelph-a. Pa. 19155

Alabama, Florida. Georgia,
Mississippi, North
Carolina, South Carolina,
Tennessee

Indiana, Kentucky,
Michigan, Ohio, West

Virginia

Internal Revenue Service

Center
4800 Buford Highway
Chamblee. Georgia 30006

Internal Revenue Service

Center
Cincinnati, Ohio 45298

Arkansas, Colorado.
Kansas, Louisiana, New

Mexico. Oklahoma.
Texas, Wyoming

Internal Revenue Service

Center
3651 S, 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,
Minnesota, Wisconsin

Internal Revenue Service

Center
2306 E, Bannister Road
Kansas City, Mo. 64170

Connecticut, Maine,
Massachusetts, New
Hampshire. New York,
Rhode Island, Vermont

Internal Revenue Service

Center
310 Lowell Street
Andover. Mass. 01S12

G. Depositary method of payment of tax. —

The balance of tax due must be paid in full
when the return is filed or in two installments:
50 percent on or before the 15th day of the
third month and 50 percent on or before the
15th day of the sixth month following the close
of the taxable year.

All corporations must deposit their income
tax payments with an authorized commercial
bank depositary or Federal Reserve bank. All
deposits must be accompanied by Form
503 (Federal Tax Deposit, Corporation Income
Taxes). Do not remit directly to Internal Rev-
enue Service. Timeliness of deposits will be
determined by the date the deposit is re-
ceived by the commercial bank depositary or
Federal Reserve bank. However, a deposit re-
ceived after the due date will be considered
timely if the corporation establishes that it was
mailed on or before the second day before the
prescribed due date.

Corporations needing Forms 503 may obtain
them by making application to the Service
Center Director (or District Director). The
application should include the corporation's
name, identification number, address, and the
taxable year to which the deposits relate.

H. Accounting methods. — Taxable income
must be computed in accordance with the
method of accounting regularly used in main-
taining the corporation's books and records.
In all cases the method actopted should clearly
reflect taxable income. (See section 446)

Unless the law specifically permits, you
may not change the method of accounting
used to report income m prior years (for in
come as a whole or for any material item)
without first securing consent on Form 3115,
Application for Change in Accounting Method

Rounding off to whole-dollar amounts. —

The money items on your return and accom-
panying schedules 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.

I. Certain information returns that may be
required. —

Forms 1096 and 1099. — Information re-
turns to be filed concerning certain dividends
(the term "dividend" does not include any
amount that is treated under section 1373
(relating to undistributed taxable income of
electing small business corporations) as an
amount distributed as a constructive dividend).
earnings, interest, rents, royalties, annuities,
pensions, foreign items; and prizes, awards,
and commissions to nonemployees.

Forms 966 and 1099L. — Information re-
turns regarding dissolution or liquidation, and
distributions in liquidation.

J. Stock ownership in foreign corpora-
tions.— If you owned 5 percent or more in
value of the outstanding stock of a foreign
personal holding company, attach the state-
ment 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 re-
quired to file Forms 2952 and 3646.

K. Balance sheets. — The balance sheets.
Schedule L, should agree with the books of
account or any differences should be recon-
ciled. All corporations reporting to the Inter-
state Commerce Commission or to any na-
tional. State, municipal, or other public officer,
may submit, in lieu of Schedule L, copies of
their balance sheets prescribed by such au-
thorities as of the beginning and end of the
taxable year.

Certificates of deposit should be included
as cash on line 1 of the balance sheets,

L. Net operating loss and other deduc-
tions.— The deduction for net operating losses
provided by section 172 and the Special De-
ductions provided in Part VII! (except section
248) of subchapter B, shall not be allowed
to an electing small business corporation.
(Section 1373(d).)

M. Attachments. — Attachments may be
used in the preparation of your return if the
lines on the form schedules are not sufficient
for your needs. The attachment must contain
all required information; must 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 form. 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 schedule,
but must be entered on page 1.

Enter your name and identifying number
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
the tax officer) who is authorized to sign. A re-
ceiver, trustee, or assignee must sign any re-
turn that he is required to file on behalf of a
corporation.

0. Transfers to corporation controlled by
transferor. — If a person acquires stock or
securities of a corporation in exchange for
property, and any gain or loss is not recog-
nized under section 351, the transferor and
transferee must file with their return for the
taxable year in which the exchange is consum-
mated, the information required by section
1.351-3 of the regulations.

Specific Instructions

(Numbered to correspond with line numbers on
page 1 of the return.)

1. Gross receipts. — Enter gross receipts or
sales from all business operations except
those required to be reported on lines 4
through 10.

If you use the installment method of re-
porting, enter on tine 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 collected, and (0
gross profit on amount collected.

Corporation Returns/1970 • Forms and Instructions

273

2. Cost of goods sold. — If the production,
manufacture, purchase, or sale of merchandise
is an income-determining factor in the trade
or business, inventories of merchandise on
hand should be taken at the beginning and end
of the taxable year, and may be valued at cost/
lower of cost or market, or by any other per-
missible method.

Once an inventory method is adopted, it
may not be changed without permission. Ap-
plication 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 inventory provided
in section 472 must file Form 970 with the
return for the first year of the election. There-
after, attach a 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 for amor-
tizable bond premiums.

7. Gross rents. — Enter the gross amount
received for the rent of property. Any expenses,
including repairs, interest, taxes, and depre-
ciation should be included in the proper lines
for deductions.

9. Sales or exchanges of capital assets and
other property. — See separate Schedule D and
Instructions.

If line 9(b) exceeds $25,000, see instruc-
tions for Schedule J — Tax Computation.

10. Other income. — Enter the total amount
of other income not reported elsewhere in the
return and attach a schedule showing details
if spaces provided are not sufficient. Include
recoveries of bad debts deducted in prior years
under the specific charge-off method.

12. Compensation of officers. — Expense
account allowance (column 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 officer.

Column 7 of Schedule E is to be 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 be completed
for any officer where the combined amount is
less than $10,000. An officer is one who is
elected or appointed to office, or designated
as such in the charter or bylaws such as
regular officer, chairman of the board, etc.

14. Repairs. — Enter the cost of incidental
repairs, including labor, sipplies, and other
items, that 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 ^he taxable year for which it is desired
to make the change.

17. Taxes. — Enter taxes paid or accrued
during the taxable year and attach a schedule
showing the type and amount of tax.

18. Interest. — Enter interest paid or ac-
crued on business indebtedness. Do not in-
clude interest on indebtedness incurred or
continued to purchase or tarry obligations, the
interest on which is wholly exempt from in-
come tax. (Section 265.)

See section 267 for limitation on deductions
for unpaid expenses and interest in the case of
transactions between related taxpayers.

19. Contributions. — Enter contributions or
gifts actually paid within the taxable year to
or for the use of organizations and govern-
mental bodies as set forth in section 170(c).

The amount claimed shall not exceed 5
percent of taxable income computed without
regard to this deduction. Charitable contribu-
tions in excess of the 5% limitation may not
be deducted for the taxable year but may be
carried over to the 5 succeeding taxable year^.

Corporations on the accrual basis may elect
to deduct contributions paid on or before the
15th day of the 3d month following the close
of the taxable year if the contributions are
authorized by the board of directors during the
taxable year. A declaration, signed by an
officer, must be attached to the return stating
that the resolution authorizing the contribution
was adopted by the board of directors.

Attach a schedule showing the name of
each organization and the amount paid. If a
contribution is made in property other than
money, state the kind of property contributed
and the method used in determining its fair
market value. If a contribution carryover is in-
cluded, show the amount and how the carry-
over was determined.

Special rule for contributions of certain
property. — In the case of a charitable contri-
bution of property, the contribution must be
reduced by the sum of

(1) the ordinary income and

(2) in the case of certain contributions,
621/2% of the long-term (iapital gain,

that would have resulted if the property were
sold at its fair market value. The reduction for
62 '/2% of the long-term capital gain appjies
to (1) contributions of tangible personal prop-
erty for use by an exempt organization for a
purpose or function unrelated to the basis for
its exemption, and (2) contributions of any
property to or for the use of certain private
foundations. (Section 170(e).)

Bargain sale to a charitable organization. —
If a charitable contribution deduction is al-
lowed by reason of a sate of property to a
charitable organization, the adjusted basis for
determining gain from the sale is an amount
which is in the same ratio to the adjusted basis
as the amount realized is to the fair market
value of the property.

20. Amortization. — If a deduction is
claimed for amortization, attach a detailed
statement. The law makes special provisions
for amortization of the following kinds of
expenditures:

(a) Pollution control facilities — section 169;

(b) research and experimental — section 174;

(c) trademark and trade name — section 177;

(d) organizational — section 248; (e"* explora-
tion— section 615; and (f) development —
section 616.

21. Depreciation. — If a deduction is
claimed for depreciation of property, leasehold
improvements, patents, or copyrights, fill in
Schedule G. If additional space is required.
Form 4562, Depreciation, may be used as a
supplement to Schedule G

For real property, salvage value must be
taken into account in determining the depre-
ciation deduction (except under the declining
balance method); 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.

Tangible property other than real prop-
erty.— Tangible personal property, whether
new or used, may be depreciated under the
straight line method or the 150% declining
balance method.

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 that does not result in ac-
cumulated allowances at the end of any year
(during the first two-thirds useful life of the
property) greater than the total that could
have been deducted if the double declining
balance method had been used.

New section 1250 property. — The double
declining balance and sum of the years-digits
methods may not be used except for (1) new
residential rental property (from which at
least 80% of the gross rental income is
derived from rental of residential units), (2)
other new real property acquired before July
25. 1969, and (3) new real property placed
in service after July 24, 1969, if construc-
tion, acquisition, or permanent financing
arrangements were entered into before
July 25, 1969. Other new real property ac-
quired after July 24, 1969, may be depre-

ciated under the straight line or 150%
declining balance methods.

Used section 1250 property. — Used resi-
dential rental property acquired after July 24.
1969, with a useful life of 20 years or more
may be depreciated under the 125% declining
balance method. In the case of used real
property acquired before July 25, 1969, or
used real property acquired after July 24,
1969, pursuant to a written contract entered
into before July 25, 1969, for the acquisition
of such property or for the permanent financ-
ing thereof, depreciation is limited to the
150% declining balance method. Cther used
real property acquired after July 24, 1969,
may be depreciated under the straight line
method.

Rehabilitation expenditures for low-income
rental housing. — -An election may be made to
depreciate property attributable to rehabilita-
tion expenditures for low-income rental hous-
ing incurred after July 24, 1969. Such depre-
ciation may be claimed under the straight line
method using a useful life of 60 months. For
details, see section 167(k).

Section 179 — Additional first-year depre-
ciation allowance. — For the first year a de-
preciation deduction is allowable, corpora-
tions may elect to write off 20 percent of the
cost (before adjustment for salvage value)
of tangible personal property (whether new
or used) with a useful life of 6 years or more,
up to an aggregate cost of $10,000.

Controlled corporate groups must appor-
tion this $10,000 amount among members
of the groups. For this purpose, section 179
(d)(7) provides a special definition of con-
trolled groups.

Total additional first-year depreciation must
be shown on line 1 of the depreciation
schedule.

If a taxpayer elects to claim the additional
first-year .allowance under section 179, the
basis of the property must be reduced by the
amount of the deduction and salvage value
when computing ordinary depreciation.

22. Depletion. — The percentage depletion
rate for oil and gas wells is 22%. See section
613(b) for rates applicable to other natural
deposits.

Submit Form T with your return if a deduc-
tion for timber depletion is claimed.

25. Other employee benefit plans. — Enter
deductions for contributions to employee
benefit plans (other than those claimed on
line 24), such as insurance, health, or wel-
fare plans. Submit with the return a schedule
for each plan showing: (1) the nature of bene-
fits, i.e., group-term life insurance, group
permanent life insurance, noninsured death
benefit, hospitalization, surgical, medical,
sickness, accident, major medical expense,
unemployment benefit, or other welfare bene-
fits; (2) method of financing, i.e., insured,
industry or areawide fund, self-insured fund,
or direct benefit payments; (3) the amount of
deductions; (4) the amount of employee con-
tributions; (5) the number of employees cov-
ered; and (6) if a self-insured plan, the amount
of benefits paid during the taxable year. Also
show the number of employees employed by
the corporation.

26. Other deductions. — Enter any other
authorized deductions for which no space is
provided on the return and attach a schedule.

No deduction is allowable for any amount
allocable to a class of exempt income other
than exempt interest income. A taxpayer re-
ceiving any such exempt income or holding
any property or engaging in any activity the
income from which is exempt, shall submit with
its return a statement showing (1) the amount
of each class of exempt income, and (2) the
amount of expense items allocated to each
such class (show separately the amount al-
located by apportionment).

30. Minimum Tax on tax preference
items. — Electing small business corporations
are subject to the minimum tax only with
respect to the capital gains item of tax prefer-
ence and only to the extent of such gains
that are subject to the tax imposed by section
1378. All other items of tax prefer'^nce. exclud-
ing capital gains, shall be apportioned among
the shareholders in a manner consistent with
section 1374(c)(1). The capital gains are ex-
cluded from the apportionment since such gains
are actually passed through to the shareholders
and includable in their income to the extent

274

Corporation Returns/1970 • Forms and Instructions

provided under the rules in section 1375Ca)
and will thus enter into the computation of
the shareholders' capital gains tax preference.
(See item 11 of Schedule K, Form 1120S.)

The tax preference items of each sharehold-
er, after deducting a $30,000 exemption and
the amount of taxes imposed for the year, are
taxed at a 10% rate.

If the electing small business corporation
has the tax preference item of capital gains,
it must attach Form 4626, Computation of
fVlinimum Tax, to its return whether or not the
minimum tax applies.

32. Credits. — Section 39 provides a credit
for Federal excise tax on: (1) gasoline used
(a) on a farm for farming purposes, (b) other
than as fuel in a highway vehicle, and (c) in
vehicles while engaged in furnishing certain
public passenger land transportation service;
(2) lubricating oil used other than in a highway
motor vehicle; and (3) special fuels used after
June 30, 1970 (a) on a farm for farming pur-
poses, (b) in vehicles while engaged in fur-
nishing certain public passenger land trans-
portation service, and (c) for nontaxable uses.

Enter the credit for U.S. tax on such special
fuels, gasoline and lubricating oil on line
32(b) and attach Form 4136. If there is no
tax due on line 31, the entire credit will be
refunded to the corporation.

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 gam reduced by any
net short-term capital loss (line 9(b), page 1)
exceeds $25,000 and you are not liable for
the tax, attach an explanation as to the reason
this tax does not apply. (This page may be
used for purposes of the attached explana-
tion)

If the answers to the following Questions A.
B, and C or Questions A, B, and D are "Yes,"
the tax on certain capital gams 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 n No □

B. Does net long-term capital gain reduced
by any net short-term capital loss (line 9(b).
page 1) exceed $25,000. and exceed 50 per-
cent of taxable income (line 28, page 1)?

Yes D No □

C. Have you been other than an 1120S cor-
poration at any time during t^ie 3 imme-
diately preceding taxable years or since exist-
ence if less than 4 years? . Yes □ No Q

D. If answer to Question C is "No," does
any long-term capital gain (line 4, Schedule
D) represent gain from property described in
items 1. 2, and 3 below? . Yes □ No □

1. Property acquired during the taxable
year or within 36 months preceding the tax-
able year;

2. Property acquired, directly or indi-
rectly, from a corporation which was not in
existence as an 1120S corporation during the
taxable year or within 36 months preceding the
taxable year up to the time of the acquisition;
and

3. Property having a substituted basis to
you?

If the answer to Question D is "Yes," and
the tax is applicable, compute 28 percent of
the excess of the net long-term capital gam
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, Enter this an, ;unt on line 7 and
note to the left of the amount. "Sub. Basis."
(Section 1378(c)(3).)

In applymg the provisions of section 1201
(a) to line 5, Schedule J, the $25,000 limi-
tation on line 4 shall first be deducted from
the amount subject to tax in accordance with
section 1201(a)(1)(B) to the extent thereof;
and then from the amount subject to tax in
accordance with section 1201(a)(1)(A). (Sec
lion 1378(b).)

Capital gains tax. — The capital gains tax rate
for electing small business corporations has
been increased from 25% to 30% over a two-
year period. For taxable years beginning in

1970, the rate is 28%; for taxable years be-
ginning after 1970, the rate is 30%. (However,
the 25% rate still applies in certain situa-
tions— see section 1201(d).)

Because of the effective date of the change
in rate to 30%, electing small business cor-
porations with fiscal years that end in 1971
must prorate the capita! gams tax for their
taxable year based on the number of days in
the taxable year during which each rate is in
effect- For example, if an electing small busi-
ness corporation's fiscal year begins on
August 1, 1970 and ends on July 31. 1971,
the capital gains tax would be computed as
follows:

line 5X28% X

-) + (-SX30^X-)

For purposes of Questions C and D above,
a corporation shall not be considered to be in
existence for any taxable year that pre-
cedes the first taxable year in which the cor-
poration has shareholders, acquires assets,
or begins business, whichever is first to occur.

If a corporation is a component member of
a controlled group of corporations, see sec-
tions 1561-1562 and the regulations there-
under to determine the surtax exemption and
tax computation 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. — The tax surcharge is 5%
for the period beginning January 1, 1970, and
ending June 30, 1970.

The rate for the calendar year 1970, there-
fore, is 2y2%-

Since the surcharge' expired June 30. 1970,
corporations with taxable years beginning
after that date will have no surcharge.

Fiscal year corporations with taxable years
beginning before July 1, 1970, enter the
amount of tax surcharge on line 29(b), page 1,
determined as follows:

Amount on line 29(a) X S% X

Number of days in taxable year before 7/1/70
Number of days in taxable year

SCHEDULE K— Shareholders' Shares of In-
come

The Schedule of Distribution and Income
should show complete information with re-
spect to all the persons who were shareholders
of the corporation during any portion of the
taxable year. Under the tax treatment pro-
vided by Subchapter S, shareholdcs generally
are taxable u[>on their distributive shares of
the current taxable income of the corporation,
whether or not actually distributed. Since each
shareholder is required to include his share
in his individual return, he should be furnished
the information applicable to him.

Column 2. — If the number of shares owned
by a shareholder changed during the year,
show separately the number of shares held for
each period.

Line 6. — A shareholder's portion of the
undistributed taxable income is the amount
which he would have received as a dividend
if such income had been distributed pro rata
to the shareholders on the last day of the
corporation's taxable year. A dividend distribu-
tion of property other than money may cause
the corporation's undistributed taxable income
(line 3) to exceed the total of line 6.

In the case of a net operating loss for the
taxable year, enter on line 6 for each share-
holder 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.

Line 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 9(b), page 1) reduced by
any capital gains tax (line 31. page 1). Each
shareholder Is entitled to treat as long-term
capital gain a portion of the sum of the divi-
dends he received plus his share of the
constructive dividends derived from the undis-
tributed taxable income. A shareholder's por-
tion is determined by applying to such excess
the same ratio that the amount of his divi-

dends (actual and constructive), which are out
of earnings ^nd profits of the current year,
bears to the total dividends (actual and con-
structive) includible by all shareholders from
the same source. In making the allocation,
the excess of net long-term capital gain over
net short-term capital loss (line 9(b), page 1)
cannot exceed taxable income (line 28, page 1).
The amount entered here should be reported on
Schedule D of hrs individual income tax return
as a long-term capital gain from an "electing
small business corporation."

Line 8. — Of the amounts includible in
the gross income of a shareholder as dividends
from an electing small business corporation,
only those that are not considered to be out
of the earnings and profits of the taxable year
are entitled to the dividends-received exclu-
sion. For purposes of this rule the earnings
and profits of the taxable year are deemed
not to exceed the taxable Income for the year.
The dividends entitled to the exclusion would
include, for example, dividends paid out of
accumulated earnings and profits. The amounts
shown on this line should be included by the
shareholders m line 13(a) of their Individual
Income tax returns. Forms 1040.

Line 9. — -Enter for each shareholder the
sum of the dividends actually distributed
(line 5) and the constructive dividends derived
from undistributed taxable income (line 6),
less the sum of the amount treated as long-
term capital gain (line 7) and the amount of
dividends entitled to the dividends-received
exclusion (line 8). The amounts shown on this
line should be entered by the shareholders as
ordinary income in Schedule E (Forms 1040).

Line 10. — Enter for each shareholder the
amount of each distribution of money and
property not out of earnings and profits. FQr
taxable years after the first taxable year to
which the election applies, include any distri-
bution of accumulated undistributed taxable
income. See section 1375(d).

Distributions of money made within 2
months and 15 days after the close of the
taxable year shall be treated as nondividend
distributions of such year's undistributed tax-
able income to the extent they do not exceed
the shareholders' shares of undistributed tax-
able income for such year (section 1375(f)).

Line 11. — Enter the amount of each share-
holder's distributive share of tax preference
items. (See instruction 30.) These amounts
are to be taken mto account by the share-
holder along with similar items of tax prefer-
ence from all other sources in preparing Form
4625, computation of minimum tax. Whether
or not a tax preference item of excess invest-
ment interest exists at the corporate level, the
three elements taken into account in computing
excess investment interest shall be distributed
to the shareholders and taken into account in
their computation of excess investment
interest.

Investment credit. — The corporation shall
attach to its return a statement showing the
allocation of investment to the shareholders
by the type of property (new or used), life
years, and the cost or basis of the property.
For additional information and limitations, 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 attach Form 3468 to their individual
returns.

See sec, 1.47—4 of the regs. for provisions
relating to the tax from recomputing a prior
year investment credit. See Form 4255.

Tax Guide for Small Business (Publica-
tion 334) contains answers to most ques-
tions which arise if you start, operate, or
disptose of a business. Explanations and
examples are provided to illustrate the
application of Federal income, excise, so-
cial security, and withholding taxes to sole
proprietorships, partnerships, and corpora-
tions. This booklet may be obtained from
the Superintendent of Documents, U.S.
Government Printing Office. Washington.
DC. 20402. or from your District Director,
for 75 cents.

Corporation Returns/1970 • Forms and Instructions

275

Codes for Principal Business Activity and Principal Product or Service

These industry titles and definitions are based on the Standard
Enterprise Classification system developed by the Office of Manage-
ment and Budget Executive Office of the President, to classify enter-
prises by type of activity rn which engaged. The system follows closely
the Standard Industrial Classification used to classify establishments.

Using the list below, enter on page 1, under B, the code for the
specific industry group from which the largest percentage of "total

receipts" is derived. "Total receipts" means gross receipts (line 1,
page 1) plus all other income (lines 4 through 10. page 1). On page
3, under J, state the principal business activity and principal product
or service which account for the largest percentage of total receipts.
For example, if the principal business activity is "Gram mill products."
the principal product or service may be "Cereal preparations."

AGRICULTURE, FORESTRY, and FISHERIES

Code

0110 Farms,

0120 Agricultural services and hunting
and trapping.

0130 forestry and forestry services.

0140 Fisheries.

MINING

Metal mining:

1010 Iron ores.

1020 Copper, lead and imc, gold and sil-
ver ores

1098 Other metal mining

1100 Anthracite and bituminous coal and
lignite mining.

Crude petroleum and natural gas:

1310 Crude petroleum, natural gas. and
natural gas liquids

1380 Oil and gas field services.

Nonmetallic minerals (eicepi fuels) mining:

1410 Stone, sand, and gravel.

1498 Other nonmelatlic minerals, except
fuels
CONTRACT CONSTRUCTION

General contractors:

1510 Building conslriiction

1520 Highway and street construction,
and other heavy construction.

Special trade contractors:

1531 Plumbing, heating, and air condi
tioning

1532 Electrical work.

153S Other special trade contractors.

MANUFACTURING
Food and kindred products:
2010 Meat products.
2020 Dairy products.
2030 Canning and preserving fruits, vege

tables, and sea foods
2040 Gram mill products.
2050 Bakery products.
2060 Sugar.

2070 Confectionery and related products.
2082 Malt liquors and malt.

2084 Wines, brandy, and biandy spirits.

2085 Distilled, rectified, and blended
liquors.

2086 Soft drinks, flavoring extracts, and
sirups.

2091 Vegetable oil mills, and animal, ma

rine, and edible fats and oils
2098 Other food and kindred products
2100 Tobacco manufactures.
Textile mill products:

2211 Broad woven fabric mills, cotton.

2212 Broad woven fabric mills, man made
fiber and silk

2213 Dyeing and finishing, except wool
and knit goods.

2220 Broad woven fabric mills, wool: in-
cluding dyeing and finishing,

2250 Knitting mills

2270 Carpets and rugs

2280 Yarn and thread mills.

2291 Narrow fabrics

2298 Other textile mill products

Apparel and other fabricated textile prod-
ucts:

2310 Men's and boys' clothing

2330 Women's, children's, and infants'
clothing.

2380 Hats, caps, millinery, fur goods, and
other apparel and accessories

2398 Other fabricated textile products.

Lumber and wood products, except furniture:

2410 Logging camps and logging contrac
tors, sawmills, and planing mills,

2430 Mtllwork. veneers, plywood, and pre
fabricated structural wood products

2498 Wooden containers and other wood
products

Furniture and fixtures:

2510 Household furniture

2590 Furniture and fixtures, except house
hold furniture

Paper and allied products:

2611 Pulp mills

2614 Paper, paperboard. building paper,

and building board mills
2640 Converted paper and paperboard prod-
ucts except containers,
2650 Paperboard boxes and containers
Printing, publishing, and allied industries:

271 1 Newspapers- publishing, publishing
and printing

2712 Periodicals publishing, publishing
and printing.

2715 Books: publishing and printing; greet-
ing cards: miscellaneous publishing.

Code

2720 Commercial printing, including mani-
fold business forms.

2780 Bookbinding, related industries, and
printing trade services

Chemicals and allied products:

2811 Industrial inorganic and organic
chemicals.

2812 Plastics materials,, synthetic resins,
synthetic rubber, and man-made
fibers, except glass,

2830 Drugs.

2841 Soap, detergents, and cleaning prep-
arations,

2842 Perfumes, cosmetics, and other toilet
preparations,

2850 Paints and allied products.

2870 Fertilizers and other agricultural

chemicals
2898 Other chemical products, including

gum and wood products
Petroleum refining and related industries:

2911 Petroleum refining without extraction,

2912 Integrated petroleum refining and ex-
traction,

2998 Paving and roofing materials, and

other products of petroleum and

coal.
Rubber and miscellaneous plastics products:
3010 Tires and inner tubes,
3020 Rubber footwear, reclaimed rubber,

and other fabricated rubber products
3098 Miscellaneous plastics products
Leather and leather products:
3140 Footwear, except rubber.
3198 Leather tanning and finishing, and

other leather pioducts
Stone, clay, and glass products:
3210 Glass and glass products
3240 Cement, hydraulic,
3250 Structural clay products.
3260 Pottery and related products.
3270 Concrete, gypsum, and plaster prod

ucts.
3298 Cut stone and stone products, and

abrasive, asbestos, and other non

metallic mineral products.
Primary metal industries:
3310 Blast furnaces, steel works, and iron

and steel foundries and forgmgs.
3330 Nonferrous metals: smelting, refin

ing. rolling, drawing, and aMoying.

including foundries and forgmgs
3398 Other primary metal industries

Fabricated metal products, except machinery

and transportation equipment:

3410 Metal cans

3420 Cutlery, hand tools, and general hard

ware.
3430 Heating apparatus (except electric)

and plumbing fixtures.
3440 Fabricated structural metal products.
3450 Screw machine products, and bolts,

nuts, screws, rivets, and washers

3461 Metal stampings

3462 Metal coating and engraving

3498 Fabricated wire products and other
fabricated metal products.

Machinery, except electrical:

3510 Engines and turbines

3520 Farm machinery and equipment

3530 Construction, mining, and materials
handling machinery and equipment.

3540 Metalworking machinery and equip-
ment,

3550 Special industry machinery and equip-
ment, except metalworking.

3560 General industrial machinery and
equipment-

3570 Office, computing, and accounting
machines

3580 Service industry machines,

3598 Other machinery, except electrical.

Electrical machinery, equipment, and
supplies:

3611 Electrical transmission and distribu-
tion equipment,

3612 Electrical industrial apparatus-
3630 Household appliances

3650 Radio and television receiving sets,
except communication types,

3661 Communication equipment

3662 Electronic components and acces-
sories.

3691 Electric lighting and wiring equip-
ment, except insulated wire.

3698 Other electrical machinery, equip-
ment, and supplies.

Code

Transportation equipment:

3711 Motor vehicles; passenger car, truck,

and bus bodies, and truck trailers.
3714 Motor veriicle parts and accessories.

3721 Aircraft, and complete guided missiles
and space vehicles.

3722 Aircraft parts, and guided missile
and space vehicle subassemblies.

3730 Ship and boat building and repair.

3791 Railroad equipment, including street
cars.

3798 Motorcycles, bicycles, and parts, and
other transportation equipment.

Scientific instruments; photographic equip-
ment; watches and clocks:

3810 Scientific and mechanical measuring
mstruments.

3830 Optical, medical, and ophthalmic
goods.

3860 Photographic equipment and supplies,

3870 Watches and clocks.

Miscellaneous manufacturing industries, in-
cluding ordnance and accessories:

3910 Jewelry, silverware, and plated ware.

3920 Toys and sporting goods.

3930 Ordnance, except guided missiles

3991 Costume jewelry.

3998 Musical instruments. office and
artists' materials, and other manu
facluring industries.

TRANSPORTATION. COMMUNICATION,
ELECTRIC. GAS. and SANITARY
SERVICES

Transportation:

401 1 Railroad 'transportation, terminals,
and related services.

4020 Local, suburban, and intercity pas-
senger transportation, including taxi-
cabs and school buses.

4030 Motor freight transportation and
warehousing.

4040 Water transportation

4050 Air transportation.

4060 Pipe line transportation.

4098 Other transportation services.

Communication services:

4810 Telephone communications (wire or
radio).

4820 Telegraph communications (wire or
radio).

4830 Radio and television broadcasting

4898 Other communication services.

Electric, gas, and sanitary services:

4910 Electric companies and systems (95
percent or more).

4920 Gas companies and systems (95 per-
cent or more).

4930 Combination companies and sys-
tems— gas. electric, or other services.

4940 Water supply and other sanitary serv
ices.

WHOLESALE TRADE

5010 Motor vehicles and automotive equip-
ment.

5020 Drugs, chemicals, and paints

5030 Dry goods and apparel.

5047 Meat and meat products

5048 Poultry and poultry products, fish
and sea foods, and other groceries
and related products.

5050 Farm products — raw materials.

5060 Electrical goods

5070 Hardware, and plumbmg and heat

ing equipment and supplies.
5080 Machinery, equipment, and supplies.

5091 Metals and minerals, except petro-
leum products and scrap,

5092 Petroleum and petroleum products-

5095 Beer, wine, and distilled alcoholic
beverages

5096 Paper and its products.

5097 Lumber and construction materials

5098 Other wholesale trade

RETAIL TRADE
Building materials, hardware, and farm
equipment:
5211 Building materials,

5215 Hardware stores-

5216 Farm equipment dealers.
General merchandise stores:

5221 Department stores.

5222 Variety stores

5223 Mail order houses

5228 Other general merchandise stores.

5230 Food stores.

Automotive dealers and gasoline service

stations:

5241 Automobile and truck dealers

5243 Gasoline service stations.

Code

5248 Tire, battery, and accessory dealers,

and miscellaneous aircraft, marine,

and automotive dealers.
Other retail stores:
5250 Apparel and accessories,
5260 Furniture, home furnishings, and

equipment stores.
5270 Eating and drinking places.

5291 Drug stores and proprietary stores.

5292 Liquor stores,

5293 Jewelry stores,

5298 Sporting goods and secondhand
stores, farm and garden supply, fuel
and ice dealers, and other retail
stores.

FINANCE. INSURANCE, and REAL ESTATE

Banks and trust companies:

6011 Mutual savings banks

6012 Banks and trust companies, except
mutual savings banks,

Credit agencies other than banks:

6021 Savings and loan, building and loan
associations

6022 Personal credit agencies
6025 Business credit agencies.

6028 Loan correspondents and brokers,
and other credit agencies.

Security and commodity brokers, dealers,

exchanges and services:

6033 Security brokers, dealers, and flota-
tion companies.

6038 Commodity brokers and dealers, se-
curity and commodity exchanges;
and allied services.

Holding ano other investment companies:

6042 Regulated investment companies,

6043 Real estate investment trusts, I960
Act.

6044 Small business investment compa-
nies. 1958 Act.

6048 Other holding and investment com-
panies.
Insurance:

6055 Life insurance.

6056 Mutual insurance, except life or ma
rine. and certain fire or flood insur-
ance companies.

6058 Other insurance companies,

6060 Insurance agents. brokers, and

service.
Real estate:
6510 Real estate operators (except develop

ers) and lessors of buildings.

6521 Lessors of mining, oil, and similar
property.

6522 Lessors of railroad property

6528 Lessors of real property other than
buildings, not elsewhere classified.

6550 Subdividers, developers, and opera-
tive builders.

6591 Agents, brokers, and managers.

6592 Title abstract companies-

6593 Combinations of real estate, insur-
ance, loans, and law offices

SERVICES

Hotels, camps, and other lodging places:

7013 Tourist courts and motels.

7018 Hotels and other lodging places, ex>
cept tourist courts and motels.

Personal services:

7210 Laundries, laundry services, cleaning
and dyeing plants

7220 Photographic studios, including com-
mercial photography-

7298 Beauty, barber, shoe repair, and
pressing shops, funeral, and other
personal services.

Business services:

7310 Advertising.

7398 Credit reporting and employment
agencies, news syndicates, duplicat
ing. mailing, stenographic, building.
and other business services.

Automobile and other repair services:

7510 Automobile parking, repair, and serv-
ices.

7550 Repair services, except automobile.

Motion pictures:

7810 Motion picture production, distribu-
tion, and related services.

7830 Motion picture theaters,

7900 Amusement and recreational services,
except motion pictures.

8011 Offices of physicians and surgeons.

8019 Other medical services

8020 Educational services.
8030 Legal services

8098 Services not elsewhere classifled.

36 1663680 -i^- U.S. GOVERNMENT PRir^ING 0FFICE:197&-O-370-097

276

Corporation Returns/1970 • Forms and Instructions

SCHEDULE D
(Form 1120S)

Department of the Treasury
Internal Revenue Service

Sales or Exchanges of Property

For calendar year 1970 or other taxable year beginning
_ . 1970, and ending 19

^©70

Name

Employer identification number

Mj£BMM f^5>pi»3l A«pts — Shnrf-term Capital Rains anri 1 ossps — Asspts HpIH Nnt More Than fi Mnnths

a. Kind of property (if necessary,
attacfi description)

b. Date acquired
(mo., day. yr.)

c. Date sold
{mo., day, yr.)

d. Gross sales price

e. Depreciation allowed
(or allowable)

f. Cost or other basis
and expense of sale

g. Gain or loss
(d plus e less f)

1

2 Unused capital loss carryover (attach computation)

3 Net short-term capital gain (or loss)

Long-term Capital Gains and Losses — Assets Held More Than 6 Months |

4

5 Net long-term capital gain (or loss)

■tfmiiM Ordinary Gains and Losses

6

7 Net ordinary gain (or loss). Enter here and on line 9(c), page 1, Form 11 20S

MJIBIIIB Summary of Schedule D Gains and Losses

8 Excess net short-term capital gain (line 3) over net long-term capital loss (line 5). Enter here and on line
9(a), page 1, Form 11208

9 Excess net long-term capital gain (line 5) over net short-term capital loss (line 3). Enter here and on line
9(b), page 1, Form 1120S

■jmiL'l Gain from Disposition of Depreciable Property and Certain Real Property Held More Than 6 Months.
(Section 1245) (Report gain from disposition of other depreciable real property in Part V.)

a. Kind of property
(if necessary, attacfi description)

b. Date acquired
(mo., day, yr.)

c. Date sold
(mo., day. yr.)

d. Gross sales price

e. Cost or other basis and
expense of sale

10

f. Total depreciation
allowed (or allowable)

g. Adjusted basis
(e less f)

h. Total sain
(d less g)

i. Depreciation allowed (or

allowable) after applicable

date (see instructions)

j. Ordinary gain
(lesser of h or J)

k. Other gain
(h less j)

11 Total ordinary gain. Enter here and on line 6 and identify as gain from line 11

'^^^^^^^

gain from casualty or theft or section 1251 gain, see instructions.) ....

s amount includes any

Corporation Returns/1970 • Forms and Instructions

277

Schedule D (Form 1120S) 1970

Page 2

Gain from Disposition of Depreciable Real Property Held More Than 6 Months. (Section 1250)

(If held 1 year or less, see instructions for columns i and j.)

a. Kind of property
(if necessary, attach description)

13

b. Date acquired
(mo., day, yr.)

c. Date sold
(mo., day, yr.)

d. Gross sales price

e. Cost or other basis and
expense of sale

f. Total depreciation
allowed (or allowable)

g. Adjusted basis
(e less 0

h. Total gam
(d less g)

Additional depreciation (See instructions)

i. After 12/31/63
and before 1/1/70

j. After 12/31/69

k. Entercolumnhorcolumn
j, whichever is lesser

I. Column k times

applicable percentage

(see instr.)

m. Enter excess, if
any. of h over j

n. Enter i or m,
whichever is lesser

. Column n times applicable
percentage (see instr.)

p. Ordinary gain (I plus o)

q. Other gain
(h less p)

14 Total ordinary gain. Enter here and on line 6, and Identify as gain from line 14 .

15 Total other gain. Enter here and on line 16 and identify as gain from Part V. (If this amount includes any
gain from casualty or theft, see instructions.)

■tfTia'i^ Sale or Exchange of Property Used in Trade or Business and Involuntary Conversions (Section 1231)

a. Kind of property (if necessary,
attach description)

b. Date acquired
(mo., day, yr.)

c. Date sold
(mo., day. yr.)

d. Gross sales price

e. Depreciation allowed
(or allowable)

f. Cost or other basis
and expense of sale

g. Gain or loss
(d plus e less f)

16

l!rU.S. GOVERNMENT PRINTING OFFICE 1970— O- 3 7 0-09 8 36-1663680

278

Corporation Returns/1970 • Forms and Instructions

Internal Revenue Service

[e)©piiirtei)©iAift@(?a}ti©Tltesig(u][75i' «

Instructions for Schedule D
(Form 1120S)-i970

(References are to (he Internal Revenue Code)

Every sale or exchange of property must be
reported in detail even tfiougti no gain or loss
is indicated

In general, all or part of ttie gain on a dis-
position of property may be required to be
reported as ordmary income under the pro-
visions of sections 1245, 1250 (see Parts IV
and V), 1251 and 1252. The remainder of the
gain may or may not be subject to capital gain
treatment depending on the circumstances.

New Rules for
Dispositions of Farm
Property and Certain
Involuntary Conversions

(1) Farm Property. — Refer to sec-
tions 12bl and 1252 for the treatmenl
of gains on disposition of certain farm
property.

(a) Gain from disposition of farm
property wtiicti is botti section 1251
and section 1245 property must first be
entered in Part IV. Before any of the
remaining gain from such property from
Part IV can be considered for purposes
of section 1231 (Part VI), the gam must
first be subject to the ordmary income
rules applicable to farm recapture prop-
erty under section 1251.

(b) Gain from disposition of farm
land must first be subject to the ordi
nary income rules under sections 1251
and 1252 before being considered for
purposes of section 1231.

Attach a statement showing the com-
putation of gams on dispositions of
farm property subject to the provisions
of sections 1251 and 1252. Enter in
Part II the ordinary income resulting
from such dispositions and In Part VI
the other gain.

(2) Involuntary Conversions. —

(a) If gams from involuntary con-
versions arising from casualty or theft
of property used in a trade or business
or of any capital asset held more than
six months equal or exceed the losses,
the gains and losses are to be entered
in Part VI and treated as section 1231
gains and losses along willi gains and
losses on dispositions of otiier section
1231 property. If the losses from such
Involuntary conversions exceed the
gains, the gains and losses are to bo
entered in Part II and treated as ordi-

nary gains and losses. This applies to
both insured and uninsured property.

(b) Gains from such involuntary
conversions of property which is also
section 1245 or 1250 property must
first be reported in Part IV or Part V to
determine how much gain is ordinary
income. Any remaining gain (line 12.
Part IV, or line 15, Part V) is included
in the separate computation described
in the above paragraph. However, if the
section 1245 property is also farm
property that is subject to the provi
sions of section 1251, such remaining
gain (line 12, Part IV) is subject to the
rules in paragraph (l)(a) above before
the application of the rule for involun-
tary conversions.

PART I

Capital Assets. — Each Item of property
held by the corporation (whether or not
connected with its trade or business) is
-3 capital asset except: (1) inventoriable
assets or property held primarily for sale
to customers: (2) depreciable or real
property used in the trade or business,
(3) certain copyrights, literary, musical
or artistic compositions, letters or memo
randums. or similar property: (4) ac
counts or notes receivable acquired in the
ordinarv course of trade or business for
services rendered or from the sale of
property described in (1) above: and (5)
certain short term Federal, State, and
municipal obligations issued on or after
March 1, 1941, on a discount basis.

For special rules applicable to capital
gams of Small Business Corporations,
see section 1.1375-1 of the regulations.

Capital Losses. — Capital losses are al
lowed only to the extent of capital gams.
A net capital loss, however, may be car
ried forward as a short-term capital loss
for 5 years (10 years to the extent the
loss IS attributable to a foreign expropria-
tion loss) or until exhausted, whichever
comes first.

Description of Property Sold or Ex-
changed.— Describe each property sold
or exclianged and include:

(a) For real estate: location and de
scription of land, description of improve-
ments, and details explaining deprecia-
tion: (b) for bonds or other evidences of
indebtedness: name of issuing corpora-
tion, description of the particular issue,
denomination, and amount: and (c) tor
stocks: name of issuing corporation,
class of stock, number of shares, and
capital changes affecting basis.

Short Sales of Capital Assets. — For
rules relating to certain short sales of
stock or other securities and transactions
in commodity futures, see sei-tion 1233.

Worthless Securities. — Except for
banks, if securities which are capital as.

sets become wholly worthless during the
taxable year, the loss is to be treated as
a capital loss as of the last day of the
taxable year.

Losses Not Allowable. — No loss is al
lowed for wash sales of stock or securi
ties. (See section 1091.) No loss is al-
lowed (distributions in liquidation ex
cepted) on transactions between related
persons. (See section 267.)

Basis. — In determining gain or loss.
the basis of property will generally be its
cost. If property was acquired by bequest,
gift, tax-free exchange, involuntary con
version, or wash sale of stock, see sec-
tions 1014, 1015, 1031, 1033, and 1091.
respectively. Attach an explanation if the
basis used is other than actual cash cost
of the property.

If a charitable contribution deduction
is allowed by reason of a sale of property
to a charitable organization, the adjusted
basis for determining gain from the sale
is an amount which is in the same ratio
to the adjusted basis as the amount
rpalirerl is to fhp fair market value of the
property.

PART II

Ordinary Gains and Losses. — Include
gains and losses from disposition or in-
voluntary conversion of land and de-
preciable property held six months or
less and gams and losses from compul
sory or involuntary conversion of capital
assets held six months or less For live
stock — see section 1231 for longer hold-
ing period.

If after grouping all section 1231
transactions the losses exceed the gains,
report the net loss in Part II as an ordi-
nary loss

If losses from involuntary conversions
arising from casualty or theft of property
used in a trade or business (as defined
in section 1231) or of any capital asset
held more than six months exceed the
gams, enter such gains and losses m
Part II as ordinary gains and losses.

Gain on Sale by a Controlled Corpora-
tion.— A gam on the sale of depreciable
prope.rtv between an individual and h'S
controlled corporation is treated as ordi-
nary income. Capital gain provisions do
not apply. See section 1239.

For this purpose, a corporation is con-
trolled if the individual, his spouse, and
his minor children and minor grandchil
dren own more than 80% in value of the
outstanding stock.

PART IV

Gain from Disposition of Depreciable
Property and Certain Real Property Held
More than Six Months. (Section 1245).—

(Report any gaiti from such property held
not more than six months in Part II. For
livestock — see section 1231 tor longer
holding period.)

In general, when section 1245 property
(as defined below) is disposed of, gam
will be treated as ordinary income to the
extent of depreciation allowed (or allow-
able) after 1961. Except for certain in-
voluntaiy conversions referied to in sec-
tion 1231 and dispositions of certain
farm property described in section 1251,
the balance of gain, if any, is to be com-
bined in Part VI with gams and losses
from section 1231 property.

Corporation Returns/1970 • Forms and Instructions

279

Section 1245 property is property
which IS depreciable (or subject to amor-
tization under section 169 or section 185)
and is either —

(a) personal property,

(b) elevators and escalators,

(c) real property (other than property
described in (d)) subject to amortization
under sections 169 or 185. or

(d) tangible real property (except
buildings and their structural compo-
nents) if used as an integral part of cer-
tain business activities or as a research
or storage facility m cuiiiieLlioii with bUch
activities. These business activities are
manufacturing, production, extraction, or
furnishing transportation, communica-
tions or certain other public utility
services.

See section 1245(b) for exceptions
and limitations involving: (a) disposition
by gift, (b) certain tax-free transactions,
(c) like kind exchanges; involuntary con-
versions, and (d) sales or exchanges to
effectuate FCC policies and exchanges to
comply with SEC orders.

Column i. — Enter depreciation allowed
(or allowable) after December 31, 1961.
However, use June 30, 1963, for eleva-
tors and escalators and December 31,
1969, for livestock.

See section 1245(a)(2)(D) in the case
of disposition of pollution control facili-
ties or railroad grading and tunnel bores.

PART V

Gain from Disposition of Depreciable
Real Property Held More than Six
Months. (Section 1250). — (Report any
gam froni such property held not more
than SIX months in Part II.)

In general, when section 1250 prop-
erty (as defined below) is disposed of. all
or a portion of the "additional depreci
ation" will be treated as ordinary income.
Except for certain involuntary conver-

balance of gain, if any, is to be combined
in Part VI with gains and losses from sec-
tion 1231 property.

Section 1250 property is depreciable
real property other than section 1245
property.

See section 1250(d) for exceptions
and limitations involving: (a) disposition
by gift, (b) certain tax-free transactions,
(c) like kind exchanges: involuntary con-
versions, (d) sales or exchanges to effec-
tuate FCC policies and exchanges to com
ply with SEC orders, and (e) disposition
of qualified low-income housing.

Columns i and j, Additional Depreci-
ation.— In the case of section 1250 prop
erty held one year or less, additional

depreciation is the total amount of depre-
ciation claimed. In such case, omit col-
umns 1 thru o and enter in column p the
lesser of the amount of gam (column h)
or the total amount of depreciation
claimed (column f).

For property held more than one year,
additional depreciation is the excess of
actual deprecicilion ditnljutaule tu periods
after December 31. 1963, over depreci-
ation computed for the same period using
the straight line method. Enter m column i
the additional depreciation for the period
after Decemhpr 31 1963. and before
January 1, 1970, and in column j the
additional depreciation for the period
after December 31, 1969.

For additional depreciation attributable
to rehabilitation expenditures, see section
1250(b)(4).

Column I, Applicable Percentage. —

Enter 100% of column k in column I
except as follows:

(1) In the case of section 1250 prop
erty disposed of pursuant to a written
contract that was. on July 24, 1969, and
at all times thereafter, binding on the
owner of the property, the applicable per-
centage IS 100% minus 1 percentage
point for each full month the property
was held after the date it was held 20
full months;

(2) In the case of section 1250 prop-
erty constructed, reconstructed, or ac-
quired by the taxpayer before January 1,
1975, with respect to which a mortgage
is insured under section 221(d)(3) or
236 of the National Housing Act, or hous-
ing IS financed or assisted by direct loan
or tax abatement under similar provisions
of the State or local laws, and with
respect to which the owner is subject
to the restrictions described in section
1039(b)(1)(B), the applicable percentage
IS 100% minus 1 percentage point for
each full month the property was held
after the date it was held 20 full months;

(3) In the case of residential rental
property (as defined in section 167(j)(2)
(B)) other than that covered by (1) and

100% minus 1 percentage point for
each full month the property was held
after the date it was held 100 full months;
and

(4) In the case of section 1250 prop-
erty for which a depreciation deduction
for rehabilitation expenditures was al-
lowed under section 167(k), the appli-
cable percentage is 100% minus 1
percentage point for each full month in
excess of 100 full months after the date
on which the property was placed in
service.

Column o. Applicable Percentage. —

The applicable percentage is 100% minus
1 percentage point for each full month
the property was held after the date it
was held 20 full months.

PART VI

Sale or Exchange of Property Used in
Trade or Business and Involuntary Con-
version. (Section 1231). — Section 1231
provides special treatment for the recog-
nized gams and losses upon the sale or
exchange of "property used in the trade
or business" and upon the compulsory
or involuntary conversion of (1) such
property and (2^ capital assets held more
than six months. Note: Refer to the first
page for new rules for involuntary con-
veisions resulting from Cusuolty or theft.

After determining in Parts IV and V how
much of the total gam from disposition
of depreciable property is ordinary gain,
combine the total other gain with other
gains and losses from section 1231 prop-
erty to determine if there is a net gam or
net loss. The total shown on line 17 deter-
mines whether the items reflected therein
represent a long-term capital gam or
an ordinary loss. The total must be
entered on line 4 or line 6, whichever
IS applicable.

In determining whether gams exceed
losses, include the gains and losses to
the extent they would be included if they
were all ordinary gains and losses. The
limitation of section 1211 on the deducti-
bility of capital losses does not apply.

The term "property used in the trade
or business" means property that has
been held more than six months, which
IS used III the trade or business and
which is either real property or depreci
able property. It also includes (1) certain
livestock, (2) timber, coal and domestic
;..^P "f-9 t^ '.vhich section 631 2'^'^lies.
and (3) unharvested crops referred to in
section 1231(b)(4). The term does not
include (1) inventoriable property, (2)
property held primarily for sale to cus-
tomers, or (3) certain copyrights, literary,
musical, or artistic compositions, letters
or memorandums, or similar property.

Minimum Tax on Tax Preference
Items. — If the net long-term capital gam
exceeds the net short-term capital loss,
you may be liable for minimum tax. See
Form 4626

Installment Sales

If you sold personal property for more
than $1,000 or real property regardless
of amount, you may be eligible to report
any gam under the installment method
it (1) there are no payments m the year
of sale or (2) the payments in the year
of sale do not exceed 30% of the selling
price. (See section 453.) Such sales must
provide for two or more payments, such
payments resulting in at least one pay-
ment being made in each of two taxable
years.

For treatment of a portion of payments
as "unstated interest" on deferred pay-
ment sales, see section 483.

■[:r U.S. GOVERNMENT PRINTING OrnCE I970-O-370-005 58-0709359

280

Corporation Returns/1970 • Forms and Instructions

3468

Department of the Treasury
Internal Revenue Service

Computation of Investment Credit

Attach to your tax return
For the calendar year 1970 or other taxable year beginning

1970. and ending 19

miQ

The investment credit has been repealed for property ac-
quired after 4-18-69, and property whose construction, re-
construction, or erection began after that date.

Exceptions are provided, however, for certain property built
or acquired under a binding contract entered into before 4—19-
69, or built or acquired in certain transitional situations de-

scribed in section 49 of the Internal Revenue Code. In any
event, the credit will not be available for any property placed in
service after 1975.

The amount of unused credits that may be carried over and
claimed as a credit is subject to a special 20% limitation. See
instruction for line 4.

Name

Identifying number as shown on
page I of your tax return

1 Qualified investment in new and used property (See instruction C for eligible property)

NOTE; Include your share of investment in property by a partnership, estate, trust, small business corporation, or lessor.

Type of
properly

Line

(1)
Life years

(2)
Cost or basis

(3)
Applicable
percentage

w

Qualified investment
(Column 2 x column 3)

(a)

4 or more but less than 6

331/3

New
Property

(b)

6 or more but less than 8

66%

(c)

8 or more

100

(d)

4 or more but less than 6

331/3

Used
Property

(See instructions for

(e)

6 or more but less than 8

66%

dollar limitation)

(f)

8 or more

100

2 Total qualified investment — Add lines 1(a) through 1(f)

3 Tentative investment credit— 7% of line 2 (3% for public utility property)

4 Carryback and carryover of unused credit(s) (See instruction 4 for special limitation — attach
computation)

5 Total — Add lines 3 and 4 .

Limitation

6 (a) Individuals — Enter amount from line 21, page 1. Form 1040

(b) Estates and trusts — Enter amount from line 27, page 1, Form 1041

(c) Corporations — Enter amount from line 7, Tax Computation Schedule, Form 1120 . .

7 Individuals, estates, and trusts: (a) Foreign tax credit

(b) Retirement income credit |

8 Total — Add lines 7(a) and (b)

9 Line 6 less line 8

(Married persons fifing separately, controlled corporate groups, estates and trusts, see instruct/on JO)

10 (a) Enter amount on line 9 or $25,000, whichever is lesser

(b) If line 9 exceeds $25,000, enter 50% of the excess .
11 Total— Add lines 10(a) and (b)

12 Investment credit — Enter amount on line 5 or line 11, whichever is lesser

Schedule A

If any part of your investment in 1 above v«3s made by a partnership, estate, trust, small business corporation, or lessor, complete the follov^ing:

Name

Address

Property

(Partnership, estate, trust, etc.)

Nbm

Used

Life years

$

$

Corporation Returns/1970 • Forms and Instructions

281

General Instructions

A. Who Must File. — Any individual, estate, trust, or corporation
claiming an investment credit must attach this form to its income tax
return. Partnerships and small business corporations are not required
to file this form because the credit is claimed by the partners and
shareholders.

However, partnerships must complete the information required by
Schedule K of Form 1065. Small business corporations must attach a
statement to their returns showing the allocation of investment to the
shareholders by amount, type and life of property as shown in item 1
of this form.

Estates and trusts that apportion the investment between the
estate or trust and the beneficiaries should in addition to filing this
form attach a statement showing the allocation of the investment
among the beneficiaries.

B. When Allowed. — A credit against your tax is allowed for invest-
ment in certain depreciable property having an estimated useful life
of 4 years or more. The credit is allowed for the first year such property
is placed in service.

C. Property Defined. — Except as provided below, the investment
credit is applicable to (a) tangible personal property, (b) elevators and
escalators, and (c) real property {except for buildings and their struc-
tural components) if used as an integral part of manufacturing, pro-
duction or extraction, etc.. or used as a research or storage facility
in connection with these activities.

The investment credit is not applicable to property whose con-
struction, reconstruction or erection began after 4-1&-69, or which
was acquired by the taxpayer after that date. Exceptions are provided,
however, for certain property constructed (reconstructed or erected)
or acquired under a binding contract entered into before 4-19-69,
and property constructed or acquired in certain transitional situations
described in section 49 of the Code.

The investment credit is also not applicable to (1) certain property
used predominantly outside the United States; (2) property used for
lodging or in connection with furnishing lodging, except (a) property
used in certain commercial facilities located therein (such as a
restaurant) or (b) property used by a hotel or motel; (3) property used
by a tax-exempt organizatron (except where the unrelated business
income tax applies); (4) property used by governmental units; (5)
livestock (including racehorses); and (6) that portion of a pollution

control facility that the taxpayer has elected under section 169 to
amortize over a 5 year period.

D. Election for Leased Property. — A lessor may elect to treat an in-
vestment in new property as if made by the lessee instead of the
lessor. See section 48(d) of the Code.

E. Recomputed Tax on Early Disposition of Property. — If property
is disposed of prior to the life-years category 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 that would have been
allowed had the actual life been used. Form 4255 may be used to
compute the increase in tax. This additional tax does not apply to prop
erty stolen or destroyed by casualty after 4-18-69. Moreover, it does
not apply to any other disposition of property to the extent the tax-
payer replaces the property within 6 months after the disposition with
property that would be section 38 property but for section 49 of the
Code.

F. Carryback and Carryover of Unused Credits. — Any part of an in-
vestment credit that may not be used because it exceeds the amount
allowable (including an unused credit created by the carryback of a
net capital loss sustained in taxable years beginning after 12-31-69
or by the carryback of a net operating loss) may be carried back 3 years
and forward 7 and may be used to the extent permissible within the
limitations applicable in those years. Unused credits that can't be used
solely because of the special 20% limitation may be carried forward
10 years instead of 7.

A claim for refund based upon the carryback of an unused Invest-
ment credit may be made on Form 843 or by filing Form 1040X (indi
viduals). Form 1120X (corporations), or an amended return for the
year to which the unused credit is carried. Taxpayers who desire a
tentative (quick) refund may file Form 1045 (individuals) or Form
1 139 (corporations).

G. Basis and Cost. — The credit for new property applies to the basis
of the property. The credit for used property applies to the cost of the
property. The cost of used property does not include the basis of any
property traded in unless the trade in resulted in the recapture of all
or any portion of an investment credit previously allowed or in a re-
duction of an investment credit carryback or carryover.

No adjustment for additional first-year depreciation or salvage value
IS required.

Line 1. New Property. — Enter the basis of property as described in
instructions C and G placed in service during the taxable year.

Used Property. — Enter the cost (subject to dollar limitation below)
of used property placed in service during the taxable year. Property
inherited, received as a gift, or acquired from certain related parties
does not qualify for the investment credit. See instruction G.

Dollar Limitation on Used Property. — In general, the amount of used
property that may be taken into account may not exceed $50,000
(determined without regard to the applicable percentages based on
useful life).

If a husband and wife file separate returns, each may count only up
to $25,000 unless one of them has no qualifying used property, m
which case the other may claim up to $50,000.

The amount of used property placed in service by a partnership (or
corporation electing not to be taxed) that may be taken into account
by the partners (or shareholders) may not exceed $50,000. The
$50,000 limitation also applies to each partner and shareholder.

A controlled group of corporations (see section 48(c)(3)(C) of the
Code) must apportion the $50,000 limitation among the component
members of the group on the basis of the total cost of used property
placed in service by each member. The apportionment is made without
regard to both the $50,000 limitation and the applicable percentages
based on useful life.

Estates and Trusts. — In case of an estate or trust the amount of
investment is apportioned between the estate or trust and the bene
ficiaries on the basis of the income of the estate or trust allocable
to each.

Line 4. — The amount of unused credits that may be carried over
and claimed as a credit in the taxable year is subject to a special
limitation. This limitation provides that the amount of available
investment credit carrybacks and carryovers that may be claimed as
a credit may not exceed 20% of the higher of (1) the aggregate
amount of investment credit carrybacks and carryovers to the taxable
year, or (2) the highest total amount of carrybacks and carryovers to
any preceding taxable year (prior to the current taxable year) that

U.S. GOVERNMENT PRINTING OFFICE 1970— O-370-

Specific Instructions

began after 1968. In no event may the amount claimed on line 4
exceed the available amount of investment credit carrybacks and
carryovers to the taxable year.

For example, if a taxpayer has $500 of unused credits from years
prior to 1970 available as a carryover to 1970. the amount of the
carryover that may be claimed as a credit in 1970 may not exceed
$100 (20% of $500). If. in 1973. a $300 unused credit arose from
investment in 1973. the amount of unused credits that could be car-
ried to 1970 would be increased to $800 ($500 carryforward plus
$300 carryback). Accordingly, the limitation for 1970 would be retro-
actively increased to $160 (20% of $800). This new $160 limitation
applies to each of the years after 1970 unless the aggregate amount
ot unused credit carryovers and carrybacks otherwise available to one
of those years exceeded $800 (the amount used in determining the
$160 limitation). In such a case, a new limitation based on the higher
amount of carryovers and carrybacks would be determined which then
would be applicable in that year and in subsequent years.

The special 20% limitation referred to above is in addition to the
general limitation based on the amount of tax liability. Unused credit
carryovers to a taxable year from 2 or more other years are to be
used up in the order in which they occur.

Line 10. Limitation.— If the tax liability (line 9) is $25,000 or
less, the investment credit may not exceed the amount of the tax
liability.

If the tax liability exceeds $25,000, the credit may not exceed
$25,000 plus 50% of the excess.

If a husband and wife file separate returns and both are entitled
to an investment credit, the limitation is computed by substituting
$12,500 for the $25,000 shown in lines 10(a) and (b).

Controlled corporate groups (see section 46(a)(5) of the Code) must
apportion the $25,000 among all component members.

In the case of an estate or trust, the $25,000 amount must be re
duced to (a) $25,000 multiplied by (b) the qualified investment appor-
tioned to the estate or trust, divided by (c) the aggregate qualified
investment apportioned among the estate or trust and its beneficiaries.

282

Corporation Returns/1970 • Forms and Instructions

4626

Department of the Treasury
Internal Revenue Service

Computation of Minimum Tax

For Corporations and Fiduciaries — To be attached to Forms 1120, 1120-F,
1120-L, 1120-M, H20-S, 1041, 990-T for calendar year 1970 or other taxable year

beginning 1970. and ending , 19

Name

Employer Identification Number

1 Tax Preferences:

(a) Excess investment interest

(b) Accelerated depreciation on real property: (1) low-income rental housing under sec. 167(k) .

(2) other real property

(c) Accelerated depreciation on personal property subject to a net lease

(d) Amortization of certified pollution control facihties

(e) Amortization of railroad rolhng stock

(f) Stock options

(g) Reserves for losses on bad debts of financial institutions

(h) Depletion

( I) Capital gains

2 Total items of tax preference — Add lines 1(a) through l(i)

3 Less exclusion — Enter $30,000 (Estates, Trusts and Controlled groups see instruction 3)

4 Line 2 less line 3

5 Taxes imposed under Chapter 1 for the taxable year (other than Personal Holding company, accumu-
lated earnings and minimum tax) — See instructions

6 Line 4 less line 5

7 Minimum tax — 10% of line 6

8 Amount of net operating loss for 1970 remainmg as a CARRYOVER to a succeeding
year (attach a statement showing computation of carryover) |

9 Deferred minimum tax — Enter the lesser of line 8 multiplied by 10%, or line 7. (Enter zero if line
8 IS zero)

10 Line 7 less line 9

11 Enter minimum tax deferred from prior year(s) until this year — See instructions

12 Total minimum tax — Add lines 10 and 11. Enter on appropriate line of tax return per instruction 12 .

General Instructions (References are to the Intefnal Revenue Code)

Who Must File. — All taxpayers (other than individuals) having any
Items of tax preference must complete Form 4626 and attach it to
their return whether or not the nuniriium tax applies.

Tax preference items of excess investment interest (line 1(a)) and
accelerated depreciation on personal property subject to a net lease
(line 1(c)) do not apply to a corporation other than an electing small
business coiporation and a personal holding company. Stock options
(line 1(f)) IS not applicable to corpo'ations.

Regulated investment Companies and Real Estate Investment
Trusts. — The amount of net long term capital gam in excess of the
net short-term capital loss of a regulated investment company or a
real estate investment trust is to be treated as an item of tax prefer-
ence (line 1(0) only to the extent that such item is not taken into ac-
count as income by shareholders Accelerated depreciation on real prop-
erty (Ime 1(b)) is taken into account m full as a tax preference item of
real estate investment trusts and is not included in the apportionment of
tax preferences to shareholders as described in the following
paragraph.

The remaining items of tax preference of a regulated investment
company and a real estate investment trust shall be used in computing
the minimum tax, in the same proportion that the taxable income of
such company or trust (section 852(b)(2) or 857(b)(2)) bears to tax-
able income computed without regard to the deduction for dividends
paid. The remaining proportion of tax preferences shall be treated as
items of tax preference of the shareholders of such company or trust
on the basis of the dividends (other than capital gains dividends) paid
to each shareholder. The company or trust must advise shareholders of
their portion of each item of tax preference. Such item will then enter
into the computation of each item of tax preference by shareholders.

Electing Small Business Corporations. — Electing small business
corporations are subject to the minimum tax only with respect to the
capital gains item of tax preference (line l(i)) and only to the extent of

such gams which are subject to the tax imposed by section 1378. All
other items of tax prefetence, except capital gains, shall be
apportioned among the shareholders in a manner consistent with
section 1374(c)(1). The capital gams are excluded from the ap
portionment since such gams are actually passed thiough to share
holders and includable in their income to tfie extent provided undei
the rules in section 1375(a) and will thus enter into the computation
of the shareholders' capital gams tax preference. Each item wilt
retain its character for purposes of the shareholders' computation of
each Item of tax preference.

Estates and Trusts.^ — -Tax preference items of an estate or trust are
to be apportioned between the estate or trust and the beneficiaries
on the basis of the income of the estate or trust that is allocable to
each. The direct allocation of depreciation, depletion and capital gams
under the existing estate or trust rules serves to effectively allocate
these Items of tax preference on the basis of income, and they are not
included in the apportionment of other items of tax preference. No
further allocation is needed. Each item will letain its character io'
purposes of the beneficiaries computation of each item of tax
preference.

Participants in Common Trust Funds. — Items of tax preference of a
common trust fund (as defined m section 584(a)) for each taxable
year of the fund shall be treated as items of tax preference of the
participants of such fund. Each item of tax prefeience, except capital
gams, shall be apportioned pro rata among the participants and shall
enter into their own computation of each item of tax preference
Capital gams are passed through to participants under the rules in
section 584(c) and enter into the participants' computation of capital
gains tax preference.

Foreign Source Tax Preference Items. — Tax preferences attributable
to foreign sources are to be included for purposes of computing the
minimum tax, only to the extent they result in foreign losses which
reduce the tax imposed on U.S. income. Stock options (line 1(f)) and

Corporation Returns/1970 • Forms and Instructions

283

capital gains (line l(i)) attributable to foreign sources are to be taken
into account as tax preferences only if the tax laws of the foreign
country or U.S. possession give them preferential treatment.

Consolidated Returns. — An affiliated group of corporations filing a
consolidated return are required to compute their minimum tax on a
consolidated basis.

Specific Instructions

(Numbered to correspond with line numbers on page J)
1. Tax Preferences:

(a) Excess investment interest means the amount by w^hich the
investment interest expense for the taxable year exceeds the net in-
vestment income.

Investment interest expense means interest paid or accrued on in-
debtedness incurred or continued to purchase or carry property held
for investment.

Net investment income is the excess of

(1) Investment income (not derived from the conduct of a trade or
business) consisting of (a) the gross income from interest,
dividends, rents, and royalties, (b) the net short-term capital gain
attributable to the disposition of property held for investment, and
(c) amounts treated as ordinary income under sections 1245 and
1250 from the sale or exchange of property, over

(2) Investment expenses consisting of the deductions allowable
under sections 164(a)(1) or (2). 166. 167. 171. 212, 243, 244.
245. or 611 directly connected with the production of investment
income. For purposes of the deductions under sections 167 and
611, the straight line method of depreciation and cost depletion
may be used.

Investment income includes income from property subject to a net
lease (as defined in section 57(c)) only if the lease was entered into
after Oct. 9. 1969.

(b) Accelerated depreciation on real property is depreciation allow-
able on each section 1250 property (as defined in section 1250(c)) to
the extent it exceeds the depreciation deduction which would have been
allowable for the year under the straight line method. A separate
computation of the excess must be made for each property.

(1) Enter on this line the excess depreciation on low income rental
housing (as defined in section 167(k)). The straight line method
used in computing such excess is determined without regnrd to the
useful life allowable by section 167(k),

(2) Enter on this line the excess depreciation on all other section
1250 property

(c) Accelerated depreciation on personal property subject to a net
lease is depreciation allowable on each section 1245 property (as
defined in section 1245(a)(3)) which is the subject of a net lease (as
defined in section 57(c)). to the extent it exceeds the depreciation
deduction which would have been allowable for the year unde-- the
straight line method. A separate computation of the excess must be
made for each property.

(d) Amortization of certified pollutior- contro' facilities is the amount
of deduction allowable with respect to each facility for which an elec-
tion is in effect under section 169 for the taxable year which exceeds
the depreciation deduction which would otherwise be allowable under
section 167. A separate computation of the excess must be made for
each facility.

(e) Amortization of railroad rolling stock is the amount of deduction
allowable with respect to each unit under section 184 for the taxable
year which exceeds the depreciation deduction which would otherwise
be allowable under section 167. A separate computation of the excess
must be made for each unit.

(f) The tax preference amount with respect to stock options is the
amount by which the fair market value of a share of stock at the time
of exercise of a qualified stock option or a restricted stock option (as
defined in sections 422(b) and 424(b)) exceeds the option price.

Cr) The tax preference amount for reserves for losses on bad debts
applies only with respect to financial institutions subject to section
585 or 593. It is the amount by which the deduction allowable for the
taxable year for a reasonable addition to a reserve for bad debts
exceeds the amount that would have been allowable had the institution
maintained its bad debt reserve for all taxable years on the basis of
actual experience.

(h) The tax preference amount for depletion applies to each property
as defined in section 614. It is the excess of the deduction for deple-
tion allowable under section 61 1 for the taxable year over the adjusted
basis of the property at the end of the taxable year (determined with-
out regard to the depletion deduction for the taxable year).

■iJrU.S. GOVERNMENT PRINTING

(i) In the case of a taxpayer other than a corporation, the amount
of capital gam tax preference is one-half of the net section 1201 gain
(excess of net long-term capital gain over net short-term capital loss)
for the taxable year.

In the case of a corporation, the capital gains item of tax prefer-
ence applies only if the alternative tax under section 1201 or other
comparable section applies for the taxable year.

If the alternative tax does apply, the capital gains tax preference
may be determined as follows:

Tax on taiable income as com- Alternative tax on taxable income

puted under section 11 or other mJnUS as computed under section 1201
comparable section. or other comparable section.

A8

Foreign corporations shall take capital gains into account only to
the extent such gains are effectively connected with the conduct of a
trade or business in the United States.

3. The $30,000 exclusion shall be divided equally among the
component members of a controlled group of corporations (as defined
in section 1563(a)) unless all component members consent to a plan
providing for an unequal allocation.

The exclusion for estates or trusts shall be reduced to an amount
which is that percent of $30,000 that the sum of the tax preference
items allocated to the Estate or Trust is of the total tax preference
items.

If a return is made for a period of less than 12 months, refer to
section 443(d) for computation of the exclusion.

5. Include income taxes from applicable forms as follows:

Form 1120 — Sum of lines 9 and 11. Sch. J

Form 1120-F — Sum of lines 1 and 2. page 1

1120-L — Sum of lines 12, 13 and 14, page 1

1120-M — Sum of lines 15, 16 and 17, page 1

Form 1120-S — Sum of lines 29(a) and 29(b), page 1

Form 1041 — -Sum of lines 31 and 32, page 1

Form 990-T — Line 15 or 22, page 1

11. If a net operating loss carryover from a 1969-70 fiscal year
reduces taxable income for the 1970-71 fiscal year, and the carry,
over resulted in the deferral of minimum tax in the 1969-70 fiscal
year, all or part of the defeired minimum tax may be includable on
line 11 as a tax liability imposed for the 1970-71 fiscal year.

The deferred minimum tax is to be included on line 11 to the extent
the portion of the net operating loss carryover attributable to the
deferred minimum tax reduces taxable income. For purposes of com-
puting the amount attributable, the portion of the net operating loss
carryover which is not attributable to the deferred minimum tax shall
have priority and shall be considered as being applied in reducing
taxable income before such other portion.

Example:

A taxpayer sustairiCd a net operating loss in fiscal year 1969-70.
$1,000 of which remained as a carryover to 1970-71. Minimum tax
on $S00 of tax preferences (after the minimum tax exemption) was
deferred in 1969-70 because of the NOL. Therefore, $800 of the
$1000 1969-70 NOL carry forward is attributable to tax preferences
and $200 constitutes the remaining portion which is not attributable.
The applicable minimum tax rate in 1969-70 was 5 percent. The
1970-71 taxable income (before adjustment under 172(b)(2)) is $600.

(a) Amount of NOL carryover from 1969-70 which reduced
1970-71 taxable income $600

(b) Amount of 1969-70 NOL carry forward not attributable

to tax preferences $200

(c) Amount of 1969-70 NOL attributable to tax preferences
which reduced taxable income in 1970-71 (line (a) less

line (b)) J400

(d) Amount of 1969-70 deferred minimum tax imposed as
tax liability for 1970-71 (line (c) ■ applicable minimum

tax rate of 5%) $ 20

Because of adjustments to taxable income required under section
172(b)(2) of the Code, the portion of the $1,000 NOL carryover
absorbed in 1970-71 may exceed the $600 used to reduce taxable
income The actual amount of NOL carryover remaining would be used
in the subsequent year's computation.

Taxpayers with deferred minimum tax from a fiscal year beginning
in 1969 should use their applicable minimum tax rate instead of the
5% rate in line (d) above.

12. Taxpayers filing Forms 1120, 1120-F. 1120-L, 1120-M.
1120-S. 1041 and 990-T must include the total minimum tax from
line 12 on the appropriate line of their 1970 return.

OFFICE 1970— O-370-043 E i 25 1118272

Section 7

Index

"Asterisk denotes textual reference

Accounting periods, 1-3*, 114-119

Definition, 1*, 2*

Classifications by, 2*, 3*, 114-119
Accounts payable, 16-31, 142-160, 163*,

193*, 199-202
Accumulated amortization on intangible
assets, 16-31, 142-160, 172*,

199-202
Accumulated depletion, 16-31, 142-160,

167*, 199-202
Accumulated depreciation, 16-64,

136-160, 167*. 199-202
Active corporation returns defined, 163*
Additional tax for tax preferences,

16-131, 136, 142-162, 163*. 199-202
Additional tax under controlled group

provisions, 114-117. 123-127, 164*
Advertising, deduction for, 16-31,

142-160, 164*, 199-202
Affiliated corporations. (See

Consolidated returns.)
Allowance for bad debts. 16-31, 142-160,

164*, 199-202
Alternative tax, 128-131, 171*
Amortization, deduction for. 16-31,

142-160, 164*, 194*. 199-202
Amortization on mtangible assets,

accumulated, 16-31, 142-160. 172*.

199-202
Annual returns, defined. 165*
Appropriated retained earnings. 16-31.

142-160, 180*. 197*. 199-202
Assets and liabilities, by type, 16-97,

136-160, 199-202
Assets, depletable, 16-31, 142-160,

167*, 199-202
Assets, depreciable, 10-97, 132-160,

167*. 199-202
Assets, intangible, 16-31, 142-160.

172*. 199-202
Assets, other, 16-31. 142-160. 178*.

199-202
Assets, other current, 16-31, 142-160,

178*, 199-202
Assets, other specified current,

(historical), 197*, 203-208
Assets, sales or exchanges of. 175*

Assets (or liabilities), total, 3*, 10-97,
136-160. 185*. 199-208
By industry groups. 32-64. 137-159
Consolidated returns. 142-160
Defined, 165*
Returns with net income, 22-27,30,

31, 201. 202
Size classification. 28-64, 181*, 187*

205-208
Small Business Corporation returns,
137-141
Assets zero or not reported. (See
Zero assets defined. )

B

Bad debt allowance, 16-31, 142-160,

164*, 199-202
Bad debts, deduction for, 16-31,

142-160, 165*, 194*, 199-202
Bonds, Government. (See Government

obligations, investment in. )
Bonds, notes, mortgages payable (see

aZso Short-term debt and Long-term

debt). 16-97. 137-160, 175*. 199-202
Book income. (See Net income (or

deficit) per books of account. )
Business deductions, 16-31, 142-160,

199-202
Business receipts, 3*, 10-97, 136-160,

165*. 194*. 199-208
Size classification, 65-97, 181*

Calendar year returns, 2*, 114-119
Capital assets defined for capital gain

purposes, 175*
Capital gains or losses:
Defined, 175*

Net long-term capital gain reduced by
net short-term capital loss, 16-31,
142-160, 176*. 199-202
Taxed at alternative rates. 98-117.
123-131, 177*. 197*
Net short-term capital gain reduced by
net long-term capital loss. 16-31.
142-160. 176*. 199-202
Tax treatment of. 175*

Capital stock, common or preferred.

16-31, 142-160, 165*, 199-202
Capital surplus, paid-in or, 16-31,

142-160, 179*, 199-202
Cash, 16-31, 142-160, 165*, 199-202
Compensation of officers, deduction for,

16-31. 142-160, 165*. 199-202
Consolidated returns, 142-160, 165*. 198
Constructive taxable income from

related foreign corporations, 16-31,

98-117. 142-160, 166*. 199-202
Contributions or gifts, deduction for.

16-31, 142-160, 166*, 199-202

Controlled Foreign Corporations, 98-113
Foreign dividend income resulting
from foreign taxes deemed paid,
98-113. 169*
Includable income of, 98-113, 170*
Controlled groups. (See Members of

controlled groups.)
Corporation, defined, 163*
Cost of goods sold. (See Cost of sales

and operations.)
Cost of property used for investment
credit, 32-64, 126, 127, 132-135, 166*,
194*. 199-202
Cost of sales and operations, deduction
for, 3*, 10-97, 137-160. 166*. 194*.
199-202
Cost of treasury stock. 16-31. 142-160.
166*. 199-202

Credits:

Estimated tax payments, 98-131, 169*,

195*, 199-202
Foreign tax. 3*. 10-15. 32-131, 136,

169*, 195*
Investment, 3*. 10-136, 142-160,

172*, 196*, 199-202
Payments with applications for

extension of filing time. 98-127. 179*
U.S. tax paid on special fuels, non-
highway gas and lubricating oil.
98-125, 137-141, 167*
Current liabilities, other, 16-97,

137-160, 178*, 199-202
Current liabilities, specified,
(historical). 197*. 203-208

285

286

Corporation Returns/1970 • Index

D

Deductions {see also each type of
deduction):
Business, 16-31, 142-160, 199-202
aher, 3*. 16-31, 142-160, 179*,

197*, 199-202
Statutoi7 special, 65-117, 120-122,

126-131, 182*, 197*
Total, 3*, 16-31, 142-160, 185*,
199-202
Deficit, 3*, 16-31, 65-122, 137-159,
177*, 199-200
Size classification, 128-131
Depletable assets, 16-31, 142-160,

167*, 199-202
Depletion, accumulated, 16-31, 142-160,

167*, 199-202
Depletion, deduction for, 16-31,
142-160, 167*, 194*, 199-202
Depreciable assets {see also Cost of
property used for investment credit),
10-97, 132-160, 167*, 199-202
Depreciation, accumulated, 16-64,

136-160, 167*, 199-202
Depreciation, deduction for, 10-97,

132-160, 168*, 194*, 199-208
Distributions to stocldiolders:

Cash and property except own stock,

10-97, 137-160, 168*, 199-208
Corporation's own stock, 16-31,

142-160, 168*, 199-202
Defined, 168*
Form 1120S, 137-141
Dividends paid. {See Distributions to

stockholders.)
Dividends paid on certain public utility
stock, deduction for, 98-117, 120-122,
128-131, 183*
Dividends received:

Deduction for, 98-117, 120-122,
126-131, 168*, 182*, 194*
Foreign dividend income resulting
from foreign taxes deemed paid,
98-113, 168*
From domestic corporations, 16-31,
114-117, 126, 127, 142-160,
168*, 194*, 199-202
From foreign corporations, 16-31,
114-117, 142-160, 168*, 194*,
199-202
Includable income of Controlled
Foreign Corporations, 98-113, 170*
Domestic dividends, 16-31, 114-117,
126, 127, 142-160, 168*, 194*,
199-2U2

Employee benefit plans, other, deduction
for contributions to, 16-97, 137-160,
179*, 197*, 199-202

Employee pension, profit sharing, stock
bonus, annuity plans, deduction for
contributions to, 16-31, 142-160, 180*,
197*, 199-202

Estimated tax payments, 98-131, 169*,
195*, 199-202

By accounting period, 118, 119
By size of tax after credits, 120-122

Fiscal or noncalendar year returns,

114-117, 178*
Foreign corporations:

Constructive taxable income from
related foreign corporations, 16-31,
98-117, 142-160, 166*, 199-202
Dividends received from. {See

Dividends received.)
Includable income of Controlled
Foreign Corporations, 98-113, 170*
Foreign dividend income resulting from
foreign taxes deemed paid, 98-113,
169*
Foreign tax credit, 3*, 10-15, 32-131,

136, 169*, 195*
Form 1120S. {See Small Business
Corporations.)
Forms, facsimiles of returns:

Form 1120: U.S. Corporation income
tax return, 210
Schedule D, Form 1120:

Sales or exclianges of property,
221
Form 1120-F: U.S. Income tax

return of foreign corporation, 225
Form 1120L: U.S. Life insurance
company income tax return, 239
Schedule D, Form 1120L: U.S.
Life insurance company sales or
exchanges of property, 253
Form 1120M: U.S. Mutual insurance
company income tax return, 257
Form 1120S: U.S. Small business
corporation income tax return, 268
Schedule D, Form 1120S: Sales or
exchanges of property, 276
Form 3468: Computation of invest-
ment credit, 280
Form 4626: Computation of minimum
tax, 282

Gain, net capital, 16-31, 142-160, 175*,

196*, 199-202
Gain, net, sales of noncapital assets,

16-31, 142-160, 176*, 199-202
Gifts, deductions for contributions or,

16-31, 142-160, 166*, 199-202
Government obligations, investment in,

16-31, 142-160, 174*, 199-208
Gross receipts from sales and operations.

{See Business receipts.)

H

Historical statistics, 193*, 198-208
By industry groups, 203, 204
By size of total assets, 205-208
Number of returns by type, 198

Inactive corporation returns, 1*, 3*,

170*, 198
Includable income of Controlled Foreign

Corporations, 98-113, 170*

Income. {See Income subject to tax.
Net income or deficit, and each type of
receipt. )
Income resulting from foreign taxes
deemed paid, 98-113, 169*
Income subject to tax {see aZso Statutory
special deductions), 3*, 10-119, 136,
199-202
By industry groups, 10-27, 98-113,

142-160
By size of income tax, before or after

credits, 120-131
By size of income taxed at normal
tax and surtax rates, 114-117,
120-131
By type of tax, 128-131
Defined, 170*
Real estate investment trusts,

114-117, 171*
Regulated investment companies,

114-117, 167*, 171*
Small Business Corporation returns,
120-122, 137-141
Income tax, 3*, 10-117, 120-135,
142-160, 171*, 195*, 199-208
Additional tax for tax preferences,
(minimum tax), 16-131, 136, 142-162,
163*, 199-202
Additional tax under controlled group
provisions, 114-117, 123-127, 164*
After foreign tax or investment
credits, 3*, 98-117, 128-131
Alternative tax, 128-131, 171*
Due, 114-125, 183*
Estimated tax payments, 98-131,

169*, 195*, 199-202
From recomputing prior year invest-
ment credit, 16-31, 98-131, 136,
142-160, 183*, 199-202
Historical, 195*, 199-208
Normal tax and surtax, 126, 127, 171*
Normal tax, surtax, and surcharge
(including alternative tax), 98-125,
128-131, 136, 195*
Overpayment, 114-125, 183*
Payments with applications for

extension of filing time, 98-127, 179*
Rates, 171*

Refund, 114-117, 120-122, 183*
Regular tax, 128-131, 170*
Surcharge, 3*, 16-97, 114-122,
126-131, 136, 142-160, 183*,
199-202
Table classifications. {See Guide to
tables, page V. )
Income taxed at normal tax and surta.x
rates, 128-131, 171*
Size classification, 128-131
Income taxed through shareholders. {See

Small Business Corporations.)
Industrial classification described, 171*
Industry statistics, 10-27, 32-113,
132-135, 137-162, 171*, 190*, 191*,
203, 204
By size of business receipts, 65-97
By size of total assets, 32-64, 137-159
Sampling variability of estimates, 188*,
190*, 191*

Corporation Returns/1970 • Index

287

Insurance companies:

Life (Form 1120L), 171*
Mutual (Form 1120M), 177*
Intangible assets, 16-31, 142-160, 172*,

199-202
Interest paid, deduction for, 16-97,

137-160, 172*, 199-202
Interest received:

On Government obligations:

United States, 16-31, 142-160, 172*,

199-202
State and local, 16-31, 142-160,
172*, 199-202
Other, 16-31, 142-160, 179*, 199-202
Inventories, 16-97, 137-160, 172*,

199-208
Investment credit, 3*, 10-136, 142-160,
172*, 196*, 199-202
By industry group, 132-135, 160
By size of income taxed at normal tax

and surtax rates, 128-131
Cost of property used for, 32-64, 126,

127, 132-135, 166*, 194*, 199-202
Investment credit carryover, 114-117,
123-127, 132-136, 173*, 196*,
199-202
Investment credit greater than tentative

investment credit, 132-136
Investment qualified for credit,

132-136, 173*, 199-202
Size classification, 136
Tentative investment credit, 123-127,

132-136, 185*, 199-202
Unused, 114-117, 123-127, 132-136,

185*, 199-202
Unused tentative investment credit,
114-117, 123-127, 132-136, 185*
Investment qualified for credit, 132-136,

173*, 199-202
Investments:

Government obligations, 16-31,

142-160, 174*, 199-208
Other, 16-31, 142-160, 179*, 197*,
199-202

Land, 16-31, 142-160, 174*, 199-202
Law, changes in, affecting 1970 statistics,
4-8*
Capital gains tax rate, 4*
Depletion rates, 4*
Mineral production payments, 4*
Mining exploration expenditiu'es, 5*
Foreign tax credit for taxes paid on

mineral income, 5*
Casualty or theft gains and losses, 6*
Net gains on sales of bonds liy financial

institutions, 6*
Bad debt deduction of fmancial mstitu-

tions, 6*
Credit for the additional tax on certain

aircraft fuels, 7*
Controlled groups, 7*
Liabilities (see also each type of
liability), 16-31, 142-160, 185*,
199-202

Liabilities --Continued

aher, 16-31, 142-160, 179*,

199-202
Other current, 16-97, 137-160, 178*,
199-202

Specified current, (historical), 197*,
203-208
Total. {See Assets (or liabilities),
total. )
Life insurance companies, 171*
Loans from stockholders, 16-31, 142-160,

174*, 199-202
Loans to stockholders, 16-31, 142-160,

174*, 199-202
Long-term capital gain from certain
binding contracts, distributions, in-
stallment sales, 98-113, 128-131, 174*
Long-term debt (historical), 196*,

203-208
Loss:

Business. (See Deficit, and Net income

or deficit. )
Carryover. (See Net operating loss

deduction. )
Net, noncapital assets, 16-31, 142-160,

176*, 199-202
Net operating. (See Net operating
loss deduction. )

M

Major industry. (See Industry statistics.)

Members of controlled groups, 98-113,
174*

Minimum tax. (See Additional tax for
tax preferences.)

Minor industry. (See Industry statistics.)

Mortgage and real estate loans, 16-31,
142-160, 175*, 196*, 199-202

Mortgages, notes, and bonds payable
(see also Short-term debt and Long-
term debt), 16-97, 137-160, 175*,
199-202

Mutual insurance companies (Form
1120M), 177*

Mutual savings banks with separate life
insurance departments, 171*

N

Net capital assets, except land,
(historical), 196*, 203-208
Net capital gains, 16-31, 142-160, 175*,

196*, 199-202
Net gain or loss, noncapital assets,

16-31, 142-160, 176*, 199-202
Net income (or deficit):
After tax, 16-31, 142-160
By accounting period, 2*, 3*, 114-119
By industry groups, 10-21, 32-113,

137-160, 203, 204
By size of business receipts, 65-97
By size of income tax before or after

credits, 120-131
By size of income taxed at normal tax
and surtax rates, 128-131
By size of investment credit, 136

Net income (or deficit)--Continued
By size of total assets, 28-64,

137-159, 205-208
Consolidated returns, 142-160, 165*,

198
Defined, 177*
Historical, 196*, 202-208
Small Business Corporation returns.
Form 1120S, 137-141
Net long-term capital gain reduced by
net short-term capital loss (see also
Net capital gains), 16-31, 142-160,
176*, 199-202
Net long-term capital gain taxed at
alternative rates, 98-117, 123-131,
177*, 197*
Amount subject to 25 percent rate,
98-117, 123-131, 177*
Net loss, noncapital assets, 16-31,

142-160, 176*, 199-202
Net operating loss:

Carryover, 65-117, 120-122,
126-131, 142-160, 182*, 197*,
199-202
Definition, 182*
Net profit (or net loss). (See Net

income.)
Net short-term capital gain, reduced by
net long-term capital loss (see alsoNet
capital gains), 16-31, 142-160, 176*,
199-202
Net worth, 10-15, 32-97, 178*, 203-208
Noncalendar year returns. (See

Accounting periods. )
Nontaxable returns, 128-131
Normal tax and surtax. (See Income

tax.)
Notes and accounts receivable, 16-97,

137-160, 178*, 199-202
Notes, mortgages, and bonds payable,

16-97, 137-160, 175*, 199-202
Number of returns (see also in each table
by specific classification), 1*, 3*, 178*
Coefficient of variation, 188*, 190*,
191*

0

Overpayment of tax, 114-125, 179*, 183*

Paid-in or capital surplus, 16-31,
142-160, 179*, 199-202

Part-year returns, 2*, 114-119

Payments of estimated tax, 98-131, 169*,
195*, 199-202

Payments with applications for extension
of filing time, 98-127, 179*

Pension, profit sharing, stock bonus,
annuity plans, deduction for contri-
butions, 16-31, 142-160, 180*, 197*,
199-202

Personal holding company tax, 98-122,
180*

Preference items. (See Tax preference
items. )

288

Corporation Returns/1970 • Index

Qualified investment, investment credit.
(See Investment qualified for credit.)

R

Rates of tax, 171*

Real estate investment trusts, 114-117,

171*
Receipts, business, 3», 10-97, 136- 16U,

165*, 194*. 199-208
Receipts, other, 3*, 16-31, 142-160,

179*, 199-202
Receipts, total, 3*, 10-97, 114-117,

120-122, 142-160, 185*, 199-208
Reftind of estimated tax payments,

98-131, 180*
Regular tax and alternative tax, 128-131,

171*
Regulated investment companies,

114-117, 167*, 171*
Rent paid on business property, deduc-
tion for, 16-31, 142-160, 180*,
199-202
Rents received, 16-31, 142-160, 180*,

199-202
Repairs, deduction for, 16-31, 142-160,

180*, 199-202
Reserves:

Bad debts allowance, 16-31, 142-160,

164*, 199-202
For depletable, depreciable and
intangible assets. {See Accumulated
depletion. Accumulated depreciation,
and Accumulated amortization on
intangible assets.)
Surplus. (See Retained earnings,
appropriated.)
Retained earnings, appropriated, 16-31,

142-160, 180*, 197*, 199-202
Retained earnings, unappropriated,
16-31, 142-160, 181*, 197*,
199-202
Return forms. (See Forms, facsimiles

of returns. )
Returns:

Form 1120S. (See Small Busmess

Corporation. )
aher than Form 1120S, 114-131,

136, 161, 162, 181*
Part year, 114-119, 179*
Used for this report, 1*
With income tax, 3*
With net income, 2*, 22-27, 30, 31,

181*, 198
Without net income, 3*, 181*, 198

Royalties received, 16-31, 142-160,
181*, 199-202

Sales or exchanges of capital assets.
(See Net capital gains. )
Sales or exchanges of noncapital assets.
(See Net gain or loss, noncapital
assets. )
Sample, description of and limitations of

the data, 187*
Sampling variability, 188*
Short-term debt, (historical), 197*
Size distributions:

Business receipts, 65-97, 181*
Deficit, 128-131

Income tax after credits, 120-131
Income tax before surcharge and
credits, 126, 127
Income taxed at normal tax and surtax
rates, 128-131
Investment credit, 136
Total assets, 28-64, 137-159, 181*,
187*, 205-208
Small Business Corporations, Form

1120S, 98-113, 120-122, 137-141, 181*
Source Book of Statistics of Income, 193*
Statutory special deductions, 65-117,

120-122, 126-131, 182*, 197*
Stock, capital, 16-31, 142-160, 165*,

199-202
Stock, treasury, cost of, 16-31,

142-160, 166*, 199-202
Stock dividends. (See Distributions to

stockholders. )
Subsidiaries, number in consolidated

returns, 198
Surcharge (see also Income tax), 3*,
16-97, 114-122, 126-131, 136,
142-160, 183*, 199-202
Surplus, paid-in or capital, 16-31,
142-160, 179*, 199-202

Tax, income. (See Income tax. )

Tax due, 114-125, 183*

Tax-exempt interest, 16-31, 142-160,

172*, 199-202
Tax overpayment. (See Overpayment

of tax. )
Tax payments, 98-131, 169*, 195*,

199-202

Refund of estimated tax payments,
98-131, 180*

Tax preference items, 161, 162, 163*,

184*
Less exclusion and tax, 161, 162, 163*
Tax return forms. (See Forms, fac-
similes of returns.)
Tax from recomputing prior year invest-
ment credit, 16-31, 98-131, 136,

142-160, 183*, 199-202
Taxable income. (See Income subject to

tax.)
Taxes paid, deduction for, 16-97,

137-160, 184*, 199-202
Tentative investment credit, 123-127,

132-136, 185*, 199-202
Total assets, 3*, 10-97, 136-160, 185*,

203-208
Size of total assets, 28-64, 137-159,
181*, 187*, 205-208
Total deductions, 3*, 16-31, 142-160,

185*, 199-202
Total liabilities, 3*, 16-31, 142-160,

185*. 199-202
Total receipts, 3*, 10-97, 114-117,

120-122, 142-160, 185*, 199-208
Total receipts less total deductions,

16-31, 114-117, 142-160, 185*,

199-202

U

Unappropriated retained earnings. (See

Retained earnings.)
Unused investment credit, 114-117,

123-127, 132-136, 185*, 199-202
Unused tentative investment credit,

114-117, 123-127, 132-136, 185*

W

Western Hemisphere Trade Corporation
deductions, 98-117, 120-122, 128-131,
183*, 199-202

Zero assets defined, 186*

DOKlOt ClRCOlM