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Full text of "Statistics of income: Business income tax returns"

GOVDOC 

T22.35/2 
B96 / 



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BOSTON PUBLIC LIBRARY 



3 9999 063 



STATISTICS! 07 9 
OF INCOME VHIL 

BUSINESS 



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DEPOSITORY 56 ^ 

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Internal Revenue Service 

Publication 438 (3-76) 







Publication 438 (3-76) 



Price 



For sale by the Superintendent of Documents, U.S. Government Printing Office 
Washinpton. D.C. 20402 - Price $4.70 

Stock Number 048-004-01302-9/Catalog Number T 22.35/2:B 96/972 



Library of Congress Card No. 72-603340 



Suggested Citation 

Internal Revenue Service 

Statistics of Income — 1972 Business Income Tax Returns 

U.S. Government Printing Office, Washington, D.C. 1976 



Statistics of Income publications are. for sale by 
the Superintendent of Docunnents, U.S. Government 
Printing Office. Washington, DC. 20402 

Other Recent Publications for Sale 

Business Income Tax Returns, 1973, Preliminary (33pp., 700 
Corporation Income Tax Returns, 1971 (306pp., $4.90) 
Corporation Income Tax Returns, 1973, Preliminary (28pp., $1.20) 
Individual Income Tax Returns, 1973 (28pp., 65c') 
ZIP Code Area Data, Individual Income Tax Returns, 

1969 (130pp., $2.00) 
Foreign Income and Taxes reported on Corporation Income Tax 

Returns, 1964. 1965, and 1966 (380pp., $4.45) 
Estate Tax Returns. 1972 (56pp., $1.60) 
Personal Wealth Estimated from Estate Tax Returns, 1972 
Fiduciary Income Tax Returns, 1970 (64pp., $1.30) 

Publications in Preparation 

Individual Income Tax Returns, 1973 

Business Income Tax Returns, 1973 

Corporation Income Tax Returns, 1972 

Small Area Data from Individual Income Tax Returns, 1972 

Foreign Income and Taxes reported on Corporation Income Tax 

Returns, 1968, 1969, and 1970 
Domestic International Sales Corporation Returns, 1972 
Fiduciary Income Tax Returns, 1974 
Returns of Private Foundations Exempt from Income Tax, 1974 



STATISTICS 
OF INCOME 



1972 



BUSINESS 




Internal Revenue Service 



Donald C. Alexander, Commissioner 
William E. Williams, Deputy Commissioner 

Anita F. Alpern, Assistant Commissioner (Planning and Researcli) 



Statistics Division 

Vito Natrella, Director 

J. Howie Wilson, Assistant Director 

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

John P. Hiniker, Chief, Statistical Techniques Branch 

Fred Frishman, Chief. Mathematical Statistics Branch 

Thomas M. Durkin, Chief, Program Management Branch 



MAY 1 1 2000 I 




This report was prepared under the direction of 
E. J. DiPaolo. Chief. Business Statistics Staff, 
Income. Finance, and Wealth Branch- 
Other branches of the Statistics Division assisted in 
development of the sample design, the preparation of 
processing procedures, and the review of the tables. 
The data were abstracted by the service centers at 
Andover, Massachusetts: Austin, Texas; Chamblee, 
Georgia: Covington, Kentucky; Fresno, California: 
Holtsville, New York; Kansas City, Missouri; Memphis, 
Tennessee; Philadelphia, Pennsylvania: and Ogden, Utah: 
and the Data Center in Detroit, Michigan, which also 
developed the computer systems design and conducted 
computer processing of the data. 




ooo 

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1 



Letter of Transmittal 



Treasury Diqiartnient, 

Office of C'oiimiissioner of Internal Revenue, 

Washington, D.C., March 15, 1976. 



Dear Mr. Secretary 



As required by section 6108 of the Internal Revenue Code, we have 
prepared for publication this complete report, Statistics of Income — 
1972, Business Income Tax Returns. The report presents financial and 
economic estimates based on sam|5les of returns of proprietorships, part- 
nerships, and corporations with accountins; jjeriods ended July 1972 
throusjh June 197,3. 

Classification of the data by industry and measiu'es of business size 
are regular features of this annual report. Special topics this year in- 
clude proprietors with depreciable property and jjartnerships classified 
by number of partners. Industp,- data for ]5ro]3rietors and partnerships 
reflect the classification criteria established bv the revised 1972 Standard 
Industrial Classification Manual. 



Commissioner of Internal Revenue. 



Hon. William E. Simon, 
Secretary of the Treasury. 



m 



Contents 



Guide to Tables by Subject, v 



Section 1 

Total Business Activity, 1 



Section 2 

Proprietorships, 3 

Section 3 

Partnerships, 81 



Section 4 

Small Business Corporations, 147 



Section 5 

All Corporations, 167 



Section 6 

Law and Terminology, 187 



Section 7 

Description of the Sample and 
Limitations of the Data, 197 



Section 8 

Industrial Classification, 1971 and 1972, 201 



Section 9 

Historical Summary, 211 



Section 10 

1972 Forms and Instructions, 223 



Section 11 

Index, 253 



IV 



Guide to Tables ... by Subject 



Adjusted Gross Income 

Proprietors (table 2.7), 60 



Number of Partners 

Partnerships (table 3.7), 134 



Depreciation and Depreciable Property 
Proprietorships (table 2.6), 54 



Number of Stockholders 

Small Business Corporations (table 4.4), 162 



Historical 

Proprietorships (table 9.1), 212 
Partnerships (table 9.2), 214 
Small Business Corporations (table 9.3), 217 
All corporations (table 9.4), 220 



Income Statements 

Proprietorships (table 2.2), 10 

Partnerships (tables 3.2, 3.3), 87,96 

Small Business Corporations (tables 4.1, 4.2), 148,155 

All corporations (table 5.2), 172 



Industry Classification, Maximum Detail 

Proprietorships (table 2.1), 6 

Partnerships (table 3.1), 83 

Al! corporations (table 5.1). 168 



Size Classifications 

Adjusted gross income: 

Proprietorships (table 2.7), 60 
Business receipts: 

Proprietorships (table 2.3), 18 

Partnerships (table 3.4), 102 

Small Business Corporations (table 4.3). 161 

All corporations (table 5.3), 177 
Total assets: 

Partnerships (table 3.3), 96 

Small Business Corporations (table 4.2), 155 



State Data 

Proprietorships (tables 2.4, 2.5), 31,41 
Partnerships (tables 3.5, 3.6), 113,121 



Year of Organization 

Partnerships (table 3.8), 137 



Section 1 



Total Business Activity 



In earlier Business Inroine Tax Returns reports, Section 1 
provided consolidated infonnation by industi7 for corporate 
and noncorporate fomis of businesses. Consolidation was not 
possible for 1972, however, because of noncomparability in 
the Statistics of Income industry groupin£;s for the two busi- 
ness forms. The groupings for unincorporated businesses were 
changed for 1972 to reflect the revised 1972 Standard In- 
dustrial Classification (SIC) manual while those for incorpo- 
rated businesses continued to follow the earlier 1967 version 
(actually a modification of it, the 1968 Enterprise SIC 
manual). (For details on the effects of the change on the 
industry groupings of proprietorships and partnerships, see 
Section 8.) 



Section 2 



Proprietorships 



Contents 

Farm landlords and farm operators, 4 
Industrial activity by State, 4 
Business and nonbusiness income, 4 

Chart 

2A Ten leading proprietorship activities, 5 



and net profit, by in- 



Basic tables 

2.1 Receipts, selected deductions, 
dustry, 6 

2.2 Income statement for selected industries, 10 

2.3 Receipts, selected deductions, and net profit, by selected 
industries and size of business receipts, 18 

2.4 Receipts, payroll, depreciation, and net profit for selected 
States and selected industries, 31 

2.5 Receipts and net profit, by State and selected industry, 41 

2.6 Receipts, depreciation, depreciable property, and net profit, 
by industry and size of business receipts, 54 

2.7 Adjusted gross income, net profit, and income tax, by 
industry and size of adjusted gross income, 60 



This section presents statistics for the single-owner busi- 
nesses whose activities were reported to the Internal Revenue 
Service on the returns of individuals. These activities en- 
compassed \irtually the entire range of unincorporated, 
one-owner businesses, famis. and professional practices, 
from large enterprises with many employees and hired man- 
agers to the part-time operation in which the owner was the 
only person involved. For example, the owner of a fleet of 
taxicabs who conducted a business with the help of a large 
stafT and the person who owned a cab and drove it during 
spare time to supplement the family income might both be 
"proprietorships" in the statistics. Excluded were proprietor- 
ship businesses reported on the returns of the fiduciary agents 
of estates and trusts. Ver\' little business activity is involved ; 
in 1970, the most recent year for which data are available, 
there were estimated to be 33 thousand fiduciary income tax 
returns with proprietorship data showing a gross profit of 
$537 million. In contrast, the estimates for proprietorships 
reported on indi\idual income tax retuiTis for 1970 were 9.4 
million businesses showing gross profit of .$104 billion. 

The basis for inclusion in these statistics was that the 
proprietor must have filed an Individual Income Tax Return 
(Form 1040) including a business or farm schedule (schedule 
C or F) covering a farm, business, or professional practice. 



Proprietors filed returns, and were thus covered in these 
statistics, if they met the "gross income" requirements, if 
they met the requirements for the self-employment tax, or 
if they were due an income tax refund. Proprietors were 
required to file if they exceeded a specified lower limit of 
gross income, which was defined as income from all sources 
not specifically exempt from tax and including gross profit 
(net receipts less cost of goods sold and/or operations) 
from mining, manufacturing, and trade proprietorships and 
net receipts from other proprietorship businesses. 

For 1972, a return had to be filed by: 

(a) A single person with gross income of at least $2,050, 

(b) A married couple (or a single person age 65 or 
older) with gross income of at least $2,800, 

(c) A married cou]3le where one spouse was 65 or 
older and had combined gross income of at least $3,550, 

(d) A married couple where both spouses were age 65 
or older and had combined gross income of at least $4,300, 

(e) A married person (regardless of age) whose spouse 
was filing a separate return (for example, to obtain a refund 
of income tax withheld), if that married person had a gross 
income of $750 or more. 

There were two major exceptions to the above filing 
requirements: 

( 1 ) A child being claimed as a dependent on his 
parents' return had to file if he had $750 or more unearned 
income (for example, dividends, interest, capital gains) and 

(2) Proprietors not meeting the gross income require- 
ments were still required to file if they had $400 or more 
income from self -employment (generally, this meant ,$400 
in trade or business profits) . 

In addition, some proprietors filed returns even though 
not required, because they elected to pay self-employment 
tax on farm gross profit or because they were receiving a 
refund of taxes previously paid. 

Generally, a proprietor corresponded to a "self-employed" 
person, though some persons considered self-employed under 
the Internal Re\ enue Code were excluded from the statistics, 
notably business partners and persons not actually engaged 
in a trade or business, such as public officials and clergymen. 
The statistics also exclude persons practicing a profession 
and craftsmen both of whom were not required to file a 
schedule C ; for example, the physician on the stafT of a 
medical school and not engaged in an outside practice or the 
electrician employed by a manufacturing corporation who 
does not have a part-time business utilizing occu]3ational 
skills. 



3 



Business Returns/ 1972 • Proprietorships 



The identification of a proprietof or pro])rietoisliip from 
tax returns was not always exact. Schedule C was sometimes 
used to report employee business ex])enses or partnershi]3 
activity, and sometimes proprietorshi]3 activity was reported 
on other parts of the return. Such situations were adjusted 
for during; statistical processing; when thev were identifiable; 
however, not all such conditions were identifiable, probably 
resulting in the incorrect inclusion of a small amount of 
proprietorship activity and the exclusion of some legitimate 
pro]3rietorships. This problem with the method of reporting 
by the taxpayer particularly affected the industry, "Direct 
selling establishments." which in these statistics includes 
door-to-door selling and selling merchandise at parties in 
private homes if they were reported on schedule C or an 
identifiable substitute schedule. 



Farm Landlords and Farm Operators 

In table 2.1, fanns are subdivided into "fann operators" 
and "farm landlords." This classification reflected a common 
method of renting farm land, the "crop share" arrangement. 
In this arrangement one person supplied the land and per- 
haps some operating capital and another person operated 
the farm, paying rent in shares of the resulting crop. For tax 
purposes, each reported share of receipt from the sale of 
the crop and, if such was the arrangement, share of the 
expenses. The operator always reported on the farm sched- 
ule, schedule F: schedule F was used if the landlord "mate- 
rially participated" in the operation of the farm and the 
rent schedide, schedule E, if the role was purely passive. 

In reports for years prior to 1971, only landlords who filed 
schedule F were included in ihe farm statistics. Beginning 
with 1971, however, those who reported on schedule E were 
required also to file Form 4835 \\hich provides schedule F 
detail on income and expenses that were included in the 
farm statistics. 



Industrial Activity by State 

Tables 2.4 and 2.5 show proprietorship data classified by 
the State shown in the mailing address of the proprietor's 
return. This was usually the State where the proprietor 
lived, though a few proprietors used other addresses, such as 
business offices, the office of the practitioners who prepared 
their returns, or [)ost office boxes. With the limitations that a 
few proprietorship businesses were not located in the State 
the proprietor gave as the mailing address or operated in 
more than one State, the data in tables 2.4 and 2.5 repre- 
sent estimates of proprietorship business activity in each 
State. 



The sam|)le of proprietors' returns was designed to yield 
national rather than area estimates, and stratification was by 
income size rather than geographic area. However, for pur- 
poses of maximizing the reliability of State estimates, sep- 
arate weights were computed by Internal Revenue district 
(which corresponded to either a State or a part of a State). 
While this modification in the weighting procedure improved 
the subnational estimates, it caused the U.S. totals in these 
tables to differ slightly from the U.S. totals in other tables. 

Business and Nonbusiness Income 

Table 2.7 shows data from the proprietors' Form 1040 
indi\idual income tax returns and their related business and 
farm schedules C and F, cross-classified by size of the ad- 
justed gross income from the Fonn 1040 and the industrial 
activity shown on the schedules ('■ and F. 

Some pro]3rietors owned two or more businesses in dif- 
ferent industries, and this complicates the presentation of 
the data in table 2.7. .Adjusted gross income and the other 
data from Fonn 1040 for these ])roprietors were included in 
each industry in which thev had a business, thus duplicating 
the return data from industry to industry. This made it 
difficult to construct "unduplicated" totals, and, for this 
reason, totals and subtotals are provided for only the "all 
industries" total, the industrial divisions, and "farms." 

An "all industries" total containing no duplication of 
return data is gi\en, but the components of adjusted gross 
income have a different meaning from the same figures in a 
particular industry. For an industry or an industrial division, 
"Other income" means all income included in adjusted 
gross income excc]3t for jDrofits from businesses in that in- 
dustry. For example, if a proprietor owned both a field crop 
farm and a groceiy store, the return, adjusted gross income, 
and tax would be included in the table three times. Under 
field crop farins and total farms, "Other income" would 
include the profit (or loss) from the grocery store, and 
under grocery stores, "Other income" would include the 
profit (or loss) from the field crop farm. In the "all in- 
dustries" total, however, the return data are included only 
once; "Net profit less loss" includes the profits (or losses) 
from both businesses, and "Other income" includes only non- 
business income such as from investments or salaries. 

There are many joint returns in table 2.7, which also 
creates difficulties in analyzing the data. If, for example, 
a joint retiun were filed by a husband who was the pro- 
])rietor of a business and by a wife who worked, the return 
would be included in the data with the husband's business 
income and the couple's combined adjusted gross income. 
On the other hand, if the same couple had filed separate 
retimis, only the husband's adjusted gross income would 
ha\e been included. 



Business Returns/1972 • Proprietot^hips 



Chart 2A ^i^HHPI^^^^IHII 

Ten leading proprietorship activities 

Activity ranked by - 

Business receipts 


Number of businesses ^H^B 

Livestock ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^1 
farms ^^^^^^^^^^^^^^^^^^^^^^^^^^M 

crop ^^^^^^^^^^^^^^^^^^^H , nc-i 
farms H|^^^^^^^^^^ ^'°^^ 

Direct ^^^^^^^| ^m 
selling 1^^^^''^^ 

estate ^^^^^H o^g 
agents ^^^^ 

Trucking ^^^| 232 

Misc^^^ (Thousands) 

business ^^^B 215 
services H^^B 

Beautvi^^H213 

shops mn 

Service ^^| ,gg 
stations 1^1 '^° 

Insurance ^^^| -iq^ 
agents ^^| '"^ 

Carpenters ^^H 186 


H 1,500 ^1 


Livestock 
farms 




$30.8 










Service 
stations 




$20.7 










^^ Grocery 
^^^^L stores 




$15.5 


^^^^^^ 








^ Field crop 
^B farms 




$14.1 


^H 




(Billion dollars} 


■ General 
^P building 
^K contractors 




$9.0 


■ 






^t^^ Eating 
^^^H, places 




$8.2 


^^^^^H 






Physicians 




$7.7 








Wholesale 
groceries 




$7.2 










of misc. 

nondurable 

goods 




$5.9 






Trucking 




$5.8 


Source: table 2. 

















Business Returns/1972 • Proprietorships 









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s-*!; 



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Business Returns/1972 • Proprietorships 



2" 



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Business Returns/1972 • Proprietorships 



13 






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Business Returns/1972 • Proprietorships 



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15 






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o 01 



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300 -o n'St^ •>l'ocj'c^cD>i-oj> oo'OtntocMtn^i in 



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Business Returns/1972 • Proprietorships 



17 



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^ p- CO CM nO Q 6 

■\ (h ON >o >o in •> 



1 m oj 



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>t o -J- 
'ji p- c^ 

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rHp-tOO»OeOrHU-» 
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NOCMtONDNOOin oocovro"^ON 



p. O •>! CO 



o ->r NO 

^O P- CO 

>t ro O 



CMOco^nONOc-oo 



nOCMCOO^P- rHCMND^finO 

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com ofMp-ON-jcMrH -^p--^to<n(j« 



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ftSE 



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to 00 CO p- S K S 


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eo "A o 


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cofocoofO>fcM t^-^jNomNOrHONO 



o a 



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mp--^ONp-(jNom 

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ONp-ON<ntomto p-CM'nrHc^^ONOOJ ot^p- 



lN0(MfM(OO<0ND COB 



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to C^ CM CM <0 CM 



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<M P- P- 



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18 



Business Returns/1972 • Proprietorships 



<S -^ 



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to c^ lO o o 



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CM CnO^tDvOCM ^o(Mr-m 
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vo i3->*coo knoiAC-cy oj\D 

to D-rtCOtDiA \0-fcniAu-\ Om 

m u^(»\>tir*eM ^OC-•^OD--^t O 

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CM lOCOO^'-i-sf JNxDC^tH 



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r\ -^CMOinO tOCMOiOC^ O'O' 

■-t ot^oo-xo tonc--Nra' ncM 
0^" rH ry [> toci'iotT' 



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to cHC-u^lO"^ iJ- yO -^ i-ir^ 'O O 

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\0 en 1/ 
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t>- P-CMOC-tO xf)[>m-J«0 OrH 

to Nt-vfc-fMcn r-ioinu-»kA c~ o 

to to c^ vO (^ [> c- r-r--i CM c- o -T 

<0 -^ioiACMtn too^vripvp vtc- 

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>f rH(n tnCMpH 



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to iHCMCMCn-^ CMr-l 



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ga"fss 



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in o xo c^ 



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r-l m lA m sj- ^ 1-1 



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m to C- rH CM r- iH 

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tn iTi (n fn c 

r-l <H ■£> ir\ O I. 

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00* r-Ttn'co cTco'in'tn'cM CM'r-T 



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to CT<tOC\IOtO OrHOxtnin COCM 
iH OCncnvDCM (n^fxDt^lC^i -^ r-i 



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w en en o m Ox 5 ^ o S 



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tO-^CM{>xO C0rHI^xO--t Ox« 



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H •>! [> [> to C~ O 



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CMCMeni>c^ AlfQfS^''^ cjxCM 



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P P-lAC-rHrH OxOxC^r-IA lAC- 

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§5 






Business Returns/1972 • Proprietorships 



S~^ ir\ r-t VO P\ V- V- r-t \D 
00 c-Mooo-o -t>rtotA 



|iAi-l>r\tD COi-H^u 



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CM CMiHO\PC- IACM-J-\D\D Cn 

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r-T -^oomin i> CM -.£■-/" oT -H 

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0> 00«£>C~-*>1- TO-.t'fiC^H 

CM CMoT'DvOOO (T> -iJ CM 



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c> rH>}*r~-*ocnrH 



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H -4^ TO C^ -O II 



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Business Returns/1972 • Proprietorships 



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23 






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Business Returns/1972 • Proprietorships 



lA tf> CO W C 



3 



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>t O '*\ TO lA r-t 



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3 



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t> o iH >j- iH >r 

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to Q- -i -i o^ H 
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Business Returns/1972 • Proprietorships 















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to »p^Oc^(N --*(no 
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Business Returns/1972 • Proprietorships 



fM O >-« lO >0 



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Business Returns/1972 • Proprietorships 



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27 



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28 



S I 



e 3 



Business Returns/1972 • Proprietorships 



\ <'\ f^ C^ 00 Q 



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«■ W>-«> «» HO- «^44 



Business Returns/1972 • Proprietorships 



31 



2^ 



CMmo!o-^>ot6Qj 9> 



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^CMr^ -* cM\or^ r- a- -4 <-i i-t <\ to t' n -^ i-^ <y^ c4 

CMmo^ o n>\o N CT'^oo^ocMeo >j-rtmi><A 

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r-t sO m n C" 






trt o o 00 
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CM CM tn CM 



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tt) en <A -J (^ C 

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6cMOc^c^^Alto 
c^,ooocnfMc^ooc^ 







3tD cn o oor- o ovotoiA covo o cp coE^vfi <A lAt^o en lAC-cnpc^t^^ ooD<^cMf JS^tlErC 'TJSSrACrOt:!^^ 

m 3 c- cKco t^ n o 5^ en a- c^ en K \o txj'O -^ <jv cm h J op b cm 5 ™ '-' ^ ^^ 5t '^ ^ 59 ^ *^ S ° S? 2? 'S S "fi S ^ "€ 



rH O cm -vt 
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3 



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tn •£) ^ 

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CT«<A'OcniAIA\00 CM 

to 00 t^ c^ ■^ Q 'f At Q 
c~-'i)ocn-^o<ACM o 



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<^ \0C>J->*IA1A»0 o 

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s 


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5 dS o S So^O 5^ M S «o SeocM En socno c>i S -4 eo ? rn ia »ft >!■ ia vp t^ to q; to c- c^i o (R ^ 5 S3 S "% JH S & 

5 SrHfM a^ cMOenm to^ vO to HtncM en o>c--fn rn cMe*irMtoiA-oa> p-to-^iAto vCa^msia \o ■>» fH en en -5 cm o- &■ 



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S-4-W r~-t--c*CM en cM.noj'.otH'OtoO' 



■e O en so "O -O eo 
lA f^ p; en sO r 
CMO C 



-I o >o en sO 



3 en 
to 

lA o 



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n^ en >o e- 



eno^cnc---^-* cm ->tcM ton 



lA to en CM en 



c- C' "A en 
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CM >A -^ o 



t^ en CM 

lA ^ (M 



r^n 


sss 


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to \0 OS -4 lA 

lO -^ ri CM O 

eo CM tn iH CM 

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1^ »< C a 




32 



Business Returns/1972 • Proprietorships 



P. m 



a3s 

sf c r- 



R nT 



mcMtoQ c^oiiftQ c*cvcp^ c*- us cy 

P\iHr-tfi if\P-Ot& 5-*DOiA rH to M 

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o ci»top*o*r-to c- 



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t^ to Qv 






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to r- ^ if> vD «o 



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t^c-oto Otoo»^ inrirHKi (M -J H c- --r arito pio 

CT»CT'0*n c^-*toin O'-J'O-^ m iH ctj <T- oi knpm m%f 

t-t r^ Cl r- i-i r-l -^ i-l i-t i-l CJ n CMiAWf^rHrH 



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cr CO c to 



to i> o CO o m 



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to to rw CM r- to O 
-t to O) lA CM O r-t 



cnm-j-cM totnooin •-tot^iri 

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as 



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jo^oto [>r-cj^c 



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(ntnprm cnrHrH<7> CTst>too i-< f ^ ^ °3 QOO mco 

-°slss ^'-aa sa"'" " s a '^ a 3aa ad 



gs 




Business Returns/1972 • Proprietorships 



33 



aa 


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in Ul 






if\a> tn -H o^ 


34 








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34 



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2 J3 



Business Returns/1972 • Proprietorships 






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35 



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36 



Business Returns/1972 • Proprietorships 



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m vO "n n 



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0«ri-4 rHff>-^(M>0 
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«*\ O r\ 

«0 (T- lA * * 



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rHCnCMtO D-CMr-C^ \0--t'H 
iTitOsOtO CMO^>T0O C^tocn 



OiTiiri 0<r>in toc-O Ot^ 



4 CO sO >0 O CM 



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>0 O 



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m -sf -£) .H CO 

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c- CM en m -vt 



FH->tt^ co(^c^ tomn tH^ 

tO>OrH CMCOtn \DCOC* CMC- 

vototo ir\o-d- \OrHCn OCJ> 



3S 



C-OC^** sOsO st-s 



H en in m CO o^ f\i 



3 -* -^ (n«" 
3 en o o*a 

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o o* CM m 



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en t- o ^ »o >f to 

^ O CM rH rH rH rH 



s at 



H to to 0> CT> CO C 



> « « >♦ >£) 



^ ?M \0 



3 rH en «Du- 
sD c^ <n cn>i 
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-JO^rHCT- t^in->iS- CMOO* 
cMON-^-C^ cn^^J^OM' -O r^ r-i 



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<n o ^ 
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atocM cncno rHfn 



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2-^ 



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afg 


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s-^^s-" 


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sO \0 



meo-t tn c-'O o^mtor-^ 
rHmcM o« tot-- tomtoiocn 



q^toi-i -.tto-o cncMCM 
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m rH O 











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<n to en ■4' 



t--^c^ NOinofNJON 



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nj CM to ON in ^ to 



CM O CM 
CM ^ to 

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c^ o CM 

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St cM[--cMin-,r rH com^i- ens 



ONiSc^ sdco&cDcci 

8 "a" S'"''"3 



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i n;^ 



g to TO en o\ 



3 en to -.r tn r 



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ot* a ^ a u 

w o +* w m « 

>4 u o mm 




Business Returns/1972 • Proprietorships 



37 



*0 (MO^fO-*'^"* <^ 
(H iT* C- O 









H -1 r- to [^ c 



'as 






H TO (M CM H 



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r-l Ci ^ (»\ 
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tN UJ CMiATOOOxp r^\OCM CMQCM >ff--5cM xOrrit>-->jm-Nf 



\o CM >o *n 



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'SfM «£t(^(M OrHO 



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ai> c\ o c> "H •;> c*- o p 

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>r n -^ TO 



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c^ * in n> (n 



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II 



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Oo^t^f^vocM TOTOt^ rir^in o^H-.jcn mH[><nTO>£^*fn(J^ m 

f-CJr-l(H a>rM(n TOmCMOr-ITOrHr-l>rTO>I nnO<-t 

a- H TO iH CM iH 



g- 



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TO >X <-< iH 



>n c- r- ^ 

TO O^ (n C*\ 
t CM T iH 



vjo^-jTO -.jeoTOrou 



Ov-.tOC^CMO' <0 r\^D OCMTO -fCMO>tn 

i^rHTO'Omr-l TO-^tn m[^C- rHTOu-it- __,,-,_ 

(novO-TOcnr- O<A\0 irtrHPi oc-nm CM^r^Hcc*-%to 



> go 
CM S i* 



o^<nn infMcMr-ICM-Jr 



Sr-t^ >to^in .OTO>i-(n in 
H c^ en en «n -^ tn 



sis<^as"as 



TO CM [^ tn 



^-^ CM \0 

c- CM m 
m TO vj- 



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en TO -J- ■J en o Q TO <n H c 



o tn 

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m nj vo en o 



amTO omtMO^ vt ^n^£)[--(n(n(n \oocn cMHr-i c-iHO-o (nln>n^^<^\pc^(^{n en 
om o>cm>HCm cm HcMmr-lE^o iricnm >r.TOC-- mfflc^^t ^o^^c^CMc^o->f<^^c^ m 
locno otoi-icM (y ->t>fm(-tfHm Hcmto on^D ^^ to o <r\ \0>ffni-lo>tnHOH m 



-J 'O'£l0^C^..-^rvJHCM vO 

5 aa ia 



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o 


s 


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ss^a-s a 


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CM 


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rH rHfM vO CM 
en nj \D TO \0 

->t C- O^ TO TO 



^ O-^pTO-^r-t C~ m tn rHr=tO CM(nO^O\ -*pCM\£>CnTO-fCMC- TO 

t^ inCT>0(noiA -^om mt-t-^f r-i-)>oTO -JKrvo-^fCMvSc^cntn o 



93" 



sas; 



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tO*OTOTO •^CM-.J-pO^Otn 

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1 CT» m "Ti O^ cn 



o c^ ^r- 



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C-OTOmotn (MiA->t u-i<ncM orac-cn coTOC^-j-voino%mo\ eo 

8SS5/S as"* gas :}a5" Ras*as'''"£ ^ 

to" CM ri ri il\ r-T i-T 



o a 

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c- o o TO M> u 



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>n(nc^tolA(^ w-^H i-IiHon SfnpcM t>gvenf«JC--Jin»nNt a> 

TOD-c-tnenr-i >t-sfH mc^o --jtoovO ■AO^cntnmto-f'.Or^ \o 

eo^ "O -vt in^rH inTO'O ^ Ori \OinCMmrHCM~.ftnf-j I-I 






o t- -D c 

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en TO m <n 



<r> -^j \0 ■»!■ 

aapis 



r~ vJD \0 C- tf> C- CM 
fM p tJ> vt 00 r-i fn 

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CM O^ cn 0^ en CM 
en en o> -j en ^f 

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>n D- o ^ 



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m o -st H i> 



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t*. C- lO 0» r-l ( 



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O^TOvOfH eni-l\0>0{T«eniO 



ov >n pv p 

to TO 5- CM 
0% \0 [^ TO 

a a 



)\Dt>0 -O 0<^ inenCM OHiC 

fcncnc- o in*j -^O-J encor 

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Hm 'j.en" sf<-*--. \o fn en ^ c 



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c- in CM tn >f c 
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»oc-cr»t- otnc^TOinmp- 



£> CP TO O en r-j 

S-o r- tn »o CM 
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CMiniHtn vtvfy30s^>frn-T* 
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aT3 R^S" 



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tn >n c^ en 



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o tn >o 



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en \D m mi^^ c 
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td:*^ £iS 



'::^ ^-='0-: 



CM -o o en 



8ini6o^*o\ ^ c^ * D-iOp enc-cM* mioo^o*© ^r- to 
-.f ^--CM -J *— ^ CM W C- \D«-^ r-l CM M --^ tn 



H ^ en 

f m H 

n.-.r^' en 



<A en c^ 



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c- to r- 



\D CM ■«* 

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■i a^o 
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C^enen* tn" "^'-T' oTr-Tc-^CM--. 



-o r- c . _ _ 
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CM TO S f-l C^ m ^ TO H 

oTinc^ CM 




H ca lu =) fi > 



d ^ ^ 

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38 



Business Returns/1972 • Proprietorships 



&„ 



o O 
o. .J 



% t^ tOi-t lA O O* 

S-O V >t (^ t^ (M 
sr ^ ir» oe <^ c 



!a8 



S 3 



ir\ t^ <f\ tn c^t c^otoc^ -<r 



if^OiTi sO<A--l QQtAnj ^Oe- 0^0 m 

3(nto .-irtQ ^o-JO ^o tncR w 
-sit*- f^ij^ ^c-^ iri^ *ooo ~ 



^S S~ 8'' 



IC0(M>0O Mm-x CM 



CO P- t^ O* <X) c 



[V (V) ^ ^ 

r-convo . ,,._ , _. „ --_._, 



r i» ry trt ■« 



piu^eo O^OO^ <n(MO» CNjiTi p-(*i 

0*t00 "-tiA^ '-'Q>0 t^r-* «AO 

.r.«F^ ^KA.. '"><')>i^ ■OO* C^^ 



-.J -^ -^ m « 



r ^M '■■ -r <B i- 



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<^ 0^ t^ 
>A ■^ n 
tn o -o 



:^ Cr> <M O >0 rM . _ 



< -J- CO lA r- o> 



1 r-< C6 rH 03 C^ 



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^ -O O »ri c^ 

•»t fU CO O vO 



o \o 






O (M ^ 



JCD (^0<^t^n fn 



lOtOCO O-J* •O'A'^ vOM 

r^^DiO ooeoi? r^iA-H >tvO 
meo^o noo^i in^io -}i?i 



lO A} fM (M 



3 t*\ -J- o r- -. 



^ t> <a ta ~t o 



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23^ 






c^oc^ Tirgn o-^^o 
tooto iTif^Aj toirvu"! 
■Hf^eo t^coo^ NOCiin 



■•Oul^ C^t^--IO C^u^tnOJfV to 



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o n 



111 o. 



.Q -H 

2: ^ 



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c n —< 



c- fM (M r- m 
c---* o f- ^ 

>f >!■ 03 C- <> 



JCD ii-i[>^--t -4'— ic^f^fn c^ 
300 W00O3.-" c-Nf--j(j'n r- 



o^ r\ -^ CO C-- --' 

C- O (M C^ [- Q 

n iO (M CO 03 o 



vo r- o^ C"- (^ 

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Sc^ CDOdi ^^ir\ C^O 



.-1 O 



Nl —1 ------ 






(J* o oj tn r- o 

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'S 3E 



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^— '-^ -stON^o— • cor-'i> 

rinj^ inioooo^ t^O^vO , _^,,_ .,,,-.„„. ,. .>-...- .--.i- vw-i ii- 

-J^OJO' rMCT»CT>'^r>J (M^vD to CD-'^T'OfM.-' (MrJC^fM cMO-A-^TrH J3 OC>0 -OCnfM OfMO n- 



3f-10rMtDi> . .._ 

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, . -jrjr-fM cMO-A-^TrH 



. 1 O sj C- -O 

^ f- o* CO -o oi m 



CO CO f- oj -- 



O >0 >f u-t 



O CO -J 



>f)r\jri-ico.-if\] ^vor^co co^vrc^c- 
ir\^Hnf\)osco lAiooeo ■-"ooa^CT'C^ 



r>j{nij< C^ryui oofMCo -j--^ 
eoc^o co(T>a» oontn mP- 

CPCT»0 CO-C^^ CM-Jr-l CDp-i 



\0 0\ ■-* 



vO (M t^ O - 



icM«fy r»-.-t(sof~o -sT-^rfMC^ 



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D >£) m m (^ r-i so 
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■-J M vO C^ 




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m -. .-1 rH 


O ^0 CM "4 
^0 nj tn 


lA CM 



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m c~ r- 1*1 ->f in 



>t in CO o ir 



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\0 <^ <-* r-'t^O^D'O 

in xo o> C"- r\ i-i ^D 



CD t^--JOC0t~->r 0\D(7>in CMCn 
CM <T■^^D0^^OC-■ t^TOC^iO '-ICT» 

CO -^f^-nr-riri \Df^--tt*- «ncn 



-^ ■-< C^ 'O O^ ^ ■-to 



lO 



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jP j3 >j -- m 


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m CM -1^ — 



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inOOt"- ^CMCO 0\C~-\0 O^CT» 

AJrHO lAO^^n r-COO^ (JifJi 

>10\1A (JiiAm Aj-sl-rn 






^n^•^p (MOmtnu-i 

0>»A^ -^^OOiJnD 

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o« o ^ 
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\0 o^ ^t 



ro ci ^ -.1 ^ c^ 


f^ (TV CMA 






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vICMCM CMAIO --I-JCM C^O 

»ocM--T -^tn^H <3o>n .-(co 
c-o*co \o--fAj oomoj <M-j 



^ CM -J (M ^ C-- -■ 



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in -O CJ^ vO O 




Business Returns/1972 • Proprietorships 



39 



fe.« 



R-.J ^ (M (^ ^0 •" ~ "^ 
<^ CO m I \0 









CM CO O \0 "A 



o*\or-t <M t^pncvOtvj iTtinc^ .<g«rij oo^-i 
y^Tyi t^5-fMr-J-i(v it'^'^ •n'^'-i 3^-"u-, 



2 ojiJ»oooi>00-^uMr> 



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Q <^ 00 u^ eo 

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»fi ifi r^ c (M 

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> rH -• iS -I ^ -I 



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<no>to^ r^otO'-tniaoco r* 
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\0-tcntO --<-^(M.-«irttO« (N 



I^SBI 



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23 



13 



■1 f«j to P- P' (^ o* 



t- t^ to ov(ntncpo»aiotO(noor> 
o^ r- o irtQn»5<A-'-«jeoo'fyoo* 
o* ^ c> c^o*too>»tA(^tD--<-^rg(^ 



c^t^corjovtD to-' 
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icoi-t txt c^ ir\ O Ci<r\oiD>t>r\\D-~''-* f> 



ass 



f^^-^lO H (MtOOmvOif) ■^^OO (Nr-JH fOCNOif 

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o >r •£ u-» <^ 



to \o a^ t*\ m f^ o t^ 



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3"™ 2) 



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r- o sf >A CO p' tn 



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sOP-ODOOO OC-st 

cMstentncMio stiDi-l 
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40 



Business Returns/1972 • Proprietorships 



n 5 



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II 
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Business Returns/1972 • Proprietorships 



41 



2" 

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42 



Business Returns/1972 • Proprietorships 



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c^ CO c^ crs r-i c 



OS m 

^0 r-l 
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lA (M CM en ■-]■ r 



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s-g 



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b] C Of O Q 

r-l o c a UJ 

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OJ 4) 
d) 41 



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3 O O C 



S 8 



Business Returns/1972 • Proprietorships 



43 



CM TO 



r «~i 3- CM r\ 
4 O \0 N \o 

- r-t > >I O' 



« o >n 

.H <1 C^ 



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s s; 



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CO \D (HlACOr-l in-^— 



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m n o -J (n »ft 
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CD lA \D to"cM r- o 



r^ 


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CO 6j o 


a 


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S 




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^^ 


en CO 


<r. 


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tn 


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r- 00 



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lA rH tn 
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a as 

lA 00 [^ 



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cn CM CO ov ^ -o cn 

yO C C0i5rnr-»A-J- 



(n « c- c 



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lA CT- O^ C^ C^ CO 

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33 



ff'cnto'O^O en CT^cncMcn [> tneno 



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3iA lA r- r\l CO Ai 
CO --J tn rH 



•iJ iri <A O CT' 'O "■ 
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CO S S 

o c- tn 



0> rH C- O 
iH CM CM C- 



<A c-g\\oeo <n <ArH-^Q CM»r\ 
0^ fMoocMcn >t r-ioooen *oq> 

t> >(n0Or-l U-, fnCOO^>A O' &) 



lA CM r-t ^ 



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o^o cn ac-iA'fl"* "f) 



CM lA I^ 

5 8S 



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en 00 en CM fH o o 
tj- [J- o CM o (n>j 



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en r- c- 00 






o ^o a* oj lA 0^ o 



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voc^c-to c- >r-\fCM>o enu 



5 a) 



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CM CM t^ CM 



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en o 



5i,sa 



0% o; 
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cn en 



lA n CM 



en O rH en 
o en lA PJ 
D- TO O -4- 



CM »o f <o rH tn o 

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CVf vD vO o^ o So i> 

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L 00 rH 

138 

rH%0 

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&t \& 



.a„ „ 



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lA CO TO CM en C 



CM CM 

i-H O 
to t> 

to -^ 



3 C- ^t 
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tn lA CO 



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lA CO •P 
lA CM O- O 



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5g 



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T3 O O 73 

3 (0 CO a 

•1) 4) 

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4) 4) 
4) IV 



44 



Business Returns/1972 • Proprietorships 






S5 



1-3 






^ to lA iH n CM 

-J f^ (M O TO CT^ 









o CMCM m e- -o o 
%f n F- -J- iH sF to 



o fy -J- c 



■sf^ f- iTi c^a)t^r^o^JTO 



3 CM 



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ry r^ o rn 



CO O 






i-l rH O 



>t «A O i-t rH 

•oc^ vo r^ -^ 



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i" tniA %0 O 



vOf^00->f 0^ OOCMCJO C^ 



C-^ O CM r-t i-t rH 

asO 00 (> lA O 
CT> rH 0> Oi sD 



-.t 00 CM CM CM CM >t 



n u 



1-3 



sa 

ftt to 



0> ■< CM C- •£> 
TO n -d- CO lA 
n lA ^ lA C*- 



tn tMPJ C^ O O.NtOCMiHCMO 
Q OO lA iji 00"C->ff^C^'0 
-J lAC^ C- O iAOO(AvOmr-l 



CM O m TO C^ .-I (^ 
•O TO Q> f O --I 0> 

•A o o o 0^ ^- fn 



\D lA TO O^ CM O 
n i-t >f t~ ,H Al 



(^ O -^CM O CM C 



O^ 00 t^ f^ 



0«D AI-J'r-.H\OTO :^ -sJvOfn-J- rH -J-S-O C9(M^^0^>OC^r^lA^D ^?-«aS 



-* tn TO CM CM p 

\0 lA --j ^ ^ OJ 



3 3f 



5* t: w SJO^ iH <A m (^ 

ON AJ lA OCM CM TO O H 

lA CO :- c--c^ TO >r 



t> CP C^ >f CM 



Al n CM rH 
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r-t n CM CM 



TO TO iH O \0 >J O 



-O C^ 
O O^ 



aTO ■* rH kA 
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C^ CM -iJ O lA 



asf lA 
lA lA 

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^^. <^ U^CT^iAO^'A-'trotOO rH lAi-t>r lA TOO^nn ■>5cMto001tOC-- 

l>CM^ C^C^C^TOiAfMt-OOCM fntOC^t- C^ TOCMiAO cAOt^i-liAvOH 



jn O OvDOOO'AJAl 



CM vO ON C^ 



(Js TO vO lA vO TO -v 



fc; ? 



8-* 



o u 



o to 



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vO C^ vO -i) TO 
\0 C- M) CM OJ 



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CM TO to lA 
TO O^ O O 



!5:} 



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C- CM \0 O 1A<A f 

m ij\ V> O -vj lA I 

<y- tO to C- CMn 

»0 C7 TO CM vOoT 



->!■ C- lA 

CO* ^tn"^ 



-r-f -r^-t^ 



00 C^ TO lA -sf i~l 



fl O lA O t^ C\ 

tO -J o r- c^ f-I 
\o \o CM (n 



•D tn >f 

t> CM lA 
lA en (Ji 



W £J lA TO VTO O lA 
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SCM 
00 



TO CM 
rH H 
CJV C^ 



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*rHCM* rHrtrH***^ 



lA ■'t CT' <A Q rH 
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cn >r lA f^ lA # 



(^ n rH rH 



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t" 50 OJC-OvOrHtn 

a- en -^t^ooJ(^TO 



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s aasa es:$ 






sa 




as: 


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C^ 




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lA <r\ 



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o o 



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lArHC'>Al\DlAlACn rH CJ^O CM f^cn ifltiJcnSlAAlTO 

cnrH0N>0-l-CT«OTO 01 vQlA r- TOTO rH^-4--^lArHO 






-T-rHC^ q ^OJrH^ 



5 o 





Business Returns/1972 • Proprietorships 



45 






9g 



13 



3r-* rv t*\ •-* ri >c tf *P 



■^ c^ ff> TO o 
r- rt Q S r- 






S^O 1-t n "^ r^ oi Ov 
H IT) if> ff. in S r- 












3 '! 



m rH \0 00 •-' C^ 
CT* "^ vO t^ lA 

S ir» N 3 tn n 






Si -^ Si CO MTO^ft ft O *o ei -^ m <r\ e\t t w 



S3SS 



TO O 



32 



(no»-£TO>o<»» cj <.-t^^ rj 



* fV ^ CO TO O 



STOii->r- o t^oTxn 



TO -tf m 0» r-l O 
P\ US lO ^ lO * 

*o r* CM \o en t^ 



TO vi>j r- (^ (^iniAc^jng 



Bi m 



g5 



13 



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oi a- >i >J I 



s s 



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as 



ry TO (nr^vDiDdO* 



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eg rH\D fMnJiA^Ov 



"t ■^o.c^. 



Q >AO(AiH Sm p 
I H \0 M CM C*\ CJ 






O* C^ TO \0 W fM 



o O ^'^ »n m 

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H ^ TO TO .-< 






a 3 



^ 0\ O m C- in c 
m -H i^ tn >t nj (M 

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nj O 



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m <H a* o 
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Snj pN TO ^ g^ 
cv TO o --i o\ 

3 O TO TO vj rH fn 



|5S 



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r- oj ni (M in 

t*- tn ■vj 



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lO TO --H r* f-i 

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c o >f >f o 



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a a'^ 



CM TO a- -J ■-' 
vO •£> (M \0 W 



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\0 TO mr^nir-cMf n C^ 
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en r-J P-r-}in>ntM(n -J- CM 



en en i> '■ 
in CM m 



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en -J >o «n M oi en 
r-i m -5 TO vo o ni 



en -sf r^min<n>oc^ 



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m (7i \0 O CT" 
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en tv -* 
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^ en o 
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'O C^ ■■O C\l 



. , _ -5 (n >f 

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t^ »-<sj(nenen>o ■^ 
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tn ^ o ^ 
a> \o m p 

CM <M 



m t-c^TOo* o^ c^-*■5f^^ c^cn 

C^ 0«C^^0O •-' -iffMOCM njo 
O TO\DCM^ en c^O\oen in«H 



CTiflo •O'-^o-^cnm o sOTO-HC^ ^ ln(^>o r-tcgoo^-^T'Hcneno* o->t-<cM c-'^>H(j>'i) f^OQSJ'^yQ 

t^o o^•c^^^o(n «o in-Ht--\D >o mcMo t^-.t ^*~'c^cMO(M^o lO'-HCMtH c^■-^rycMcn Cr''^:s'^>P'^'^ 

OTO •-! CVCT>(nO^TO CM C-- CJ'-^Cn --< CM ^ITO CM TO D-C^rMa»'-<r- ■£> \0 H-JiH --t r-ITOmin CT> HfflC^iA iH^ 

TOTO *D CT«(M'nO'D TO -H rHiotn c> t*- cnfn 0^ c^ q^cnf-c--cnP~- ^ r-i c-^tosD in ooc^o in inin-^-4' to^ 

j>o« m\DiO>cnm [>■ oo«oen to (nnjr-l TOcnTO«->tTOr^O\0 cm ^^o cMn-n^r- <Mr^c--'OC-cM(j< 

^eniOint^S cnrHr^ r-t ■-{ a'mcn'H^>H>j i-t \o •-{ nj 

tn en (M tM -I ^ rH 

itm >( inocnojCT' o^ \0 to^hc^ ■-< nj c^in en r-c intnTOTOr-o^ c- o* TOO\eM •-* ^DO''nen en e^-tC-QJ TO^t 

irtio □TOin(3*-«t'H (jv ^oroS r^ O'HTO (nocnin-st'0->i'H&« eM.-i'0>r fy^^'CMiHc-- c^mrat-o^m-^ 

in-^ a* otniA^TO c^ --j too^\o en -.i oen o^ •£> otooto'HH m -^ ino'O^ to •ocmc^to en -icM*D>r intT" 

in--P -t^-^(n^Dcn en o-h^O'-h cm ^-* xD^lcM-Hmeno^rM oH<Mm '-^ (M^OfM fMlnH<HcMHc^ 

(nrHCMCMjjin -H cnen h^h ^-h 



e I 



en c- 
en o 



-J- iDM en rH O) 

•n <M m * ■-• CM 
m TO nO <n TO e'- 



en o C3\ 
o ^ en 

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^o \D o en w o^ 

CT* TO CM >£ 

t^ f. en ^ 



TO TO ^ m 



3 

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c^ m m ;^ p 'H 

CM O^ TO TO TO TO 

m lO c^ <n so 



CM in 5 c 



cp o ^ m H c 
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H -4^ CM >I H u 



O^ (Ji [*. \0 >o 



TO o ^o m 



en (M -^ 

„ ^ ..,_, ,, O-en CD--— — — -.-. --- 

■-r ojTOvor- m c^ a> cnenmo^oenoeM t^ encM 



-t CM P 

\0 en r 



^ > «o o >£) c 
1 S <^ -o o» M 



m TO 
TO en 



en lO ro TO [^ 
•o en en TO en 

t»- CM NT 



CTi O 0> CT» O O 

t^ ■-' ^ nj \D en 
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in tn 
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v\ m -4- m <n o 



o o< o 

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^ en 
en 'O 



en TO -H g* iH nT vD 

f- ro m TO \o<H >i 
mm nj \o cnen cm 



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s CM -J r- o o> 



a T^ 



13 

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§ 8 



46 



Business Returns/1972 • Proprietorships 



<o o ^ :* w s 

>f ^ o « M> 5 



to to t*\ c~ 
\o m (^ c^ 
en > f-J >f 



3rH tori O u-l in(M0Oti^\O>n CT- sf ^OJC* -J^ vO^D-stOJ -J <Nr^(^y-» a»to t- 



<« o 

O. CI 



II 

32 






o c^ 



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<H -^ O ■>0 iH 



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t-- C^ ir\ \0 -J- lO c 






•Oto O^ cOr^■^.-^r-^ 



ac*- tn 
>r en 



m o ^ o^ ^ S r-l 



"35 



O -* O u 

n «o >t c 
<£ cj ra r 



CO c- 



\o o -«t >r( fv o* c 
\0 t> O^ >r\ -^ t> C 
rH -.t -st > -J u-i c 



3 vo c 



>j o^ m rt \o 



t CO 00 CO a^ -i- -st 
S o n i-t tn rv \S 
} CO vO \0 rn *n >r( 



S 3 



to r- fM O "A fM 



to (M O ->t ^ 



to ir\ -^ -^ lA -sj to 



^lrl o\ oc\t>tr-ta> 
"IC^ CM -4-\OC^<M\D 



cn m iH 
\0 to OJ 

o >t o 



CV O 
■H CM 



^ CM i-itOt^OOirtr 
O C- -4-vOCOCMrH> 



(n CM CM o o 



acn -nJ- t^ c^ en 
lA «S c^ fu o 
to c^ en \o m t> 



c^ u^ \o c^ iO r 



tn --7^ CM >f M 



o c^ ^^lCMC^c^toc-- 

3 5; en to CM en o c- 
tn \o p- vo ON -J to 



533 

5 nd vo 



(> ■-( en CM lA 
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™ C- E^ ^ "O »r» CM 
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rH O' iH C^ O C^ ff> 



5? 



rH ^ c^ en 

o * >ri--« CM 

vO CM en * rH 



(n --J o^ CM 



tn ON en lA cvj 



IT) On O C- On 

>t ^ CO vf rH 
US CM rH rH 



''t y? 












ON Q 






Ki^ 


SI 








CT- U3 Cv. 


(^ 


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cn T\ 




m 



















PS 


CM 


vn 






o 


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rH o (n 


>o 






























vf r^ oi 








































CM cn ^g rH 




vt 















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-^ C-- c- cn NO lA r~ 



1"^ 

P. 03 



O %f 
ON C^ 

ON*lA 

33 



CM \0 C^ C^ to nO 
-4 rH en -^ NO CM 

r5 On CM o en cn 



CTN 






a- 


«D en 










3ia 




CM O O 




en 



<A CM cntorHcnc-^ 

rH (^ OrHrHC^'Oen 



in rH CM r- O 
C- i-t r-i t> t^ 

nO en o rH ^ 



NO C- I^ >J NO -^ to 

cn (J- rH rH lo en o 

lA CM rH ON CM e^ ON 



a ■"; 



lA lO CPCMONCn\£)iO 'T - 
(MeMONrHrHC\l (n* 



1 O >J »A O -T- 



sr o cn rH t> 00 

cji t- en ON CO ov 

tn O O CM lA CM 



•<t cn r 



en lA to 

lA -£) CO 

r- vt Aj 



ON \D ONCniArHrHON 
CO r- >trHC:~-(MrHCNJ 
NO lA CMU-lrHCOen-^ 



>A >f c^ CM 
'■o On en en 

CM ON r- lA 



[> >t I> CT> 
NO CM vt ON 

NO lA £> NO 



S 3S 



r rH CM o 



to cn >t c* o u 
-* c^ NO c^ rH c 

cn <N rH 



asa 



\0 CO 

i-H e'- 
en >t 



CO NO o> en ON 
cn cn en NO C~ 

to ON CnI vO CJ 



to O CO o 



\D ON 



cn vf to lO cn ON to 

CM to no ON CO tn o» 

rH >o m rH t> c^ cn 

-j" NO en en cn [>"co 



O E> O rH 



O CM NO rH St 

c^ -.t CM -o o 



to A) c^ to m 

CM C >0 "O lA 
ON lA en CTN CM 






II 



\0 O lA CO C^ >0 



O rH -^J- St li 



NO en r 

cn (Mr 



"■w :} 



c~ St ot CM NO cn 

■A On rH cn rH 

On 00 St >t C- O 

NO ^0 C^ CO -T-CJN 





nO to CD 


to CM 








NO -^ 








lA vO nO-^ 


vO^--,^ 


to to 



vO -t rH to OJ nO V\ 

en rH rH O NO <A rH 

to o- cn r^ -J- 00 d- 

CN? en oTen cn c^-r^cT 

ON o rHNDtocM*cn 

NO «0 rH rH -~^Oj 



CM ON 

as 



CM sf 

C^ C>l 



jy" T-rt" 



i"*^-*-? "^^ 



00 nD O rH (A CNJ 

c^ cj c^ o "A c- 

st CM CTN *0 NO fNJ 



rH «A en to CM W 



ON CO o> 



\0 C^ rH >t 

t^ >t >o 00 
NO m i> cn 



<A ON cn 

(M ^ ON 



-O rH 

NO en 







8.| 





0) -P 

I I 



Business Returns/1972 • Proprietorships 



47 






O Q (ft a> p^O 

>* o c> c^ (^ ■«* 
«5 a- M' ^ I c^ 









o -^^ o r- 

t^ ^ 0% - 
■^ c- ^* 



« CO O) 



to ^ -O <-* r> ^0 C^ 00 C^ C- rH 



as 



O- C*\ (> c- < 
■^ m CO Q I 

t^ tft r^ O ( 
t^ C^ >J CM ( 

>f> .H rt 



to (Si ift H ON o» to w iH Q r- 

C> C^OJ *r> O OMr-««HO»ft 

O tofM fH -st (^ojg^>oc--to 



f5 vd3 



as::if 






tn fH r> i-i CTi 
o^ ^ o tr» »ft 
>Oco o to •H 

r\ o CT» n »-• 



to t»- 

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in -^ o 



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2-^ 



&t 



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15 



r4 O 

to 



in ::}<?' C^ vy -4 

o o oj m .-( o 

■-H as in fM o f^ 

r-* to %j o <) ftJ 

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en ^To c- 



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iH to o^ r\ CO 
3 S r5 to CO 



\0 CO ■'t >t 
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u% o n iH 



to if\ OvDO^r-rg-.j .-r. 



CO r\ rH \0 lA CT« S 

(n H CVJ 0\ -Nt \D .T> 

-.J- CO n (\i -J m * 



>t CO Oi >t 

StO O CO 
sO (^ o 






0^ CT« [•\rHr~C3'CJ'C^ 

m lA oif^^oojc-rH 

•J n I>v0ij>(n0^t0 

H r~- m t> CO fH 

^ o^ CO CT- \0 o 
^ t^ cj' 1-4 c^ 



O O -^ »D 



ITi "O f^ vO vO 
(M r-l 



O C^ m CO O 
c^ ^O CO i-t m 
•-J o >j o^ in 



c^ CJ <M o* CO 

Sen t- o» 'O 
tn O ^o *o 



r» -t (r\ a (T' y£> O \0 

r-f to vD-nncou-iD- 
<n to in >t o <n i-Tcn 



M r-i\Orj iH tOOIcHtO 



>}■ rH \0 lO d U 



'a T 



^0 O CM Ol O 
CD U- <M CO CM 
O* iH -vf l> O 



m ri C-- 

n r-< CO 



f^ to r^ > <> CO c- 

iH C^ 0^ m \0 "H m 

c^ >j- w -J' tn o >n 



SO) C 



to n m -f o> vo fM 



S 3f 



\0 (*> --J CO 



StO f 



5a T 



, to o 



0x (M 0> >i> C- e'- 



en -O iH 

c- m m 
^ to o 



o 0^ n 
tM CO >n 
o* tn <n 



CM CM 

in 



to -J- "O p- ■- 
«n o^ \o --I r 
<o m (M en 



O en CO CO 



O -J o^ r-l o >t 

(M ai 0> O --1 CM 
tn -^ CM rH ^ 



O^ en Q CM <^•^i 

CM -1 ^ iH * >; 



H tM to (^ 



3 cQ * Si " 



CM C^ n CM CM 



CM rH m rH ■sj CO en 



r^ (j\co o 
to en S 5 



13 CM t»- in (M fH cy 

to CM to CM in CO c^ 
fH CM C^ O CM O >t 



a^ -.m^r 



> M in \Q en 
^ en c^ o \0 

H >j a^ CM .-I 



^ CM ^ ^ O C- •D 
-J- ^ m »o -H o> to 
tn o (-1 p- -.r (j\ r-i 



t> O* CM >D 

a> o S en 



^ m to CO en CM 



c- o m o CO r 



S :;3 



5"e! 



CM \0 

cn m 

C- CM 



O CO 

%D cn" 



CO \0 rH ^0 0» CV 

n> c- en w CM o« 
cn -4" m o c^ to 



CO lO iH 

m en m 

^ (MO 



D- en oo^cntotocM 

tn t- CM.H(ocMfn<n 

m o en.-iO-^rHm 

O CO c^CM^Dto^n^- 

f- lA cocMtntocno 

CM \r\ \o cn -i) --I m 



nT c^ cm c^ c 
■n to >!■ (M M 

c^ CM ^ c;' f 



3 cn CO cr CO cn en 
r H CM o \o en CO 



H m c~ to m 



m o i> c^ ( 



is 



^ CO O m en -U 
(n CM CT' to m o 
iH CO in n 00 cn 



t3 3; 



c- c* >!■ >t (^ 
CM (^ -J to >* 
0^ cn CM CM m 



H CO "sf c^ \0 o >-< 

■^ ^t r* cn <n CM CM 

(^ sS cn >o o CM rn 



iH cn>ncn in t>(McnO 

aCMOvCM iH i-tminCM 
cnr-in c- rnmoto 



»o \o r- <^ Q 

.H O 'O CM o 
to c- 0^ o to 



(^ cn r-H CO c 



: g? 



: a 



3 



:& 



■ o ja 

^ u 

, o o 

• "o CO ti e 

. r-t OJ © 
« » > ^ (-> 

s r* "^ 3: ^ 
C4 El4 >-] o ^ 



a o 



ftp O -H 

•H O 

• •OOP 

• (-1 "O & 



a o a> 
c a> ,£ 

O CO o 



•a : 



S..S 



i : 



I : 

el 

e-. o 



a B Eji c 
t> ^ O d 



?aa? 



: £ : 



C ra ffl 



S : 



t : 



5-S 



> 3) t 



fttJ < 



•g o o "O -H -. 



1. (5 < « 



EE 



48 



Business Returns/1972 • Proprietorships 



to ^ iri>A«SoC> »fl W ■HOJrH (SI 
TOfH trt(M>jirrr^t^ (n>Ap-p to 



<0 nj ir» 
^ -J o 



r- vo r- oj c^ 

3Q rH (^ ^ 
3 a> CO o 



-J a> tn 
-J en >ft 



a :? 



Oi -Hm 03 O ^nOJ-^r<^cn^O 



r- r^ o' ^ en --J 



'\ \0 ry 



CO ^ -J 

^D >rt fQ 



■V P ^ >I 



OJ O >A •-* -4 C^ CO 

^ ^ "A ^ ^ O to 

OJ C*- 'A O* t^ -4 

1—1 CO 00 n o^ c*- 



ss 



sa sss 



S r- oi 



00 ^>I c 
M rj -J r 
vO r-l fQ c 



— ( rn t^ r-t o» >-t 
r-t OJ \0 OJ O* CO 
<A 0» IM en r- CM 



'J- OJ 



r- tM >r 



o -^ en (M »r> o« ■■ 
Ti .£) txn o >! c 



is (n r 



S3 a 



13 



<nrg oi^tnr-*,o o 
tnc*- co>Of>J^o^ OJ 



-~ " -"'n-J« 



fn -J r- "H 



rA rnco >o r* r--icoii 

o -otn (n »o vtc^if\ovir»sg 



•H ooo \0 ct><mcmN 



nj ry -^ \0 -^ -^ •-< 
^ m (? <-i O CO (M 
•O -* TO en CO u^ O* I 



\ \o m >A so CO 






tn o oo >n en O^ en 
(M CM vo o «r\ f- vo 
"O < ON o ^ 00 



iA\D (T* -40*in o^oenOvOt^ oo <n \d o* r-icMO\CT'Q en«3oi ^i-im 

(MIA en (MC^^ t^en«irH.-ieM \D en voo -.riAOWfn r-lf^ry o*c\jiA 

So o^ o •f m (Menc^\0\DH rM o O-h \or>jcoen\o "-loTO soc^i-t 



^» o<. r^ iH—. 



en CO en lA 






o tA m -nj 1 
CO i> ^ 



en lA 00 -^ 



t^ "A -^ <: 

o en to ? 

cniA f-t lA (n^Nivi)— ^(J> 
eM cotn-^-q-j'-'+Q 



en JA 



lA -*t en o 
en tM H e- 
■-t CO i-i r 






3 o\ S 
-} (n o» 






O* <J» -^ O \D CO >t 

■*t tn (^ -M \p ry -^ 
\o m o <n lA lA e'- 



en fH rv-^ 



m O* (M >A CM o 

c- lA Q c^ r- o> 

t- CO S \0 O "A 



O P- >t <o o 



O C* •-• 00 CO 

\D en en CM c^ 
vO vO 00 CO (^ 



5S 

CM en 



00 -^ r- en 
so CD en >f 
•D w -J 



ST' 



0^ 00 (Ti Q 

^ CM 1) in 

CM t -t ^ 



S (SS 



?35 

Nt CM 



CO o-^— ^ en o —* 



0) P> 











O CO 


«0 CM ..r lACM 






yQ en 


en CM W CO (M 



lA V 

r- en 

CO \D 



" s 













a f:3 
















(J. oi en fM 


o 




^r 


(J\ >f r-t 


lA <o en 


















r-ioo lA a« 


lA 


—^ t^ f- 


t> 


C^ CO *fl— ^ 


•9 jy^^T 


^d 



J3 



tv C^ t*- o C^ ^ c 
O o» lA r-t en en 
en o en CM -.* CM w 



en vO 0\ O 
xo 00 ip en 
to (^ o^ xj- 



o^ lA CM m " 



-s-"* en -^ 



3 -* 00 CO 00 

^ trt Ai lA sD 
H (n r- lA o 



»P ■-< t^ 0\ -,! 
"A >A (J* vt 
^ ^ rH (^ 



lA (71 
OO lA 
CM CO 



P5 21 



Ai cn -J- en en (^ V. 

•— - CT* O^ 0^ CTi CO en ■■ 



en -—N 0^ \0 ^ 



vD 0^ C^ O rH CM 

^ -H 00 -^ TOO 

s6 i-l i-l (n iH CM 

cn en o o o^ <r\ 

^ CM rH .H n-l 



<j> to 

lA vO 
<0 CO 



o o 

lA CM 



■-( i-t <-i yO -^ P C- 

*o ^ »^ cn ^ O en 
>j r- \D CM oo vO cn 



P^ (Ji CO <A lA 

\D en ^o en cn 

0» Cv vO AJ 



P8 



cn *A IA-— - 



r-i CM •ooDC^O'cnO' 

c >t ^enooenc^>A 

f-< (M sO'-'t--tOtOOv 

1-1 H -J-OOC*-CO\0 

>A I--I <n en tH o* oo 

en »A 00 <M en -n 



Sen to o\ 
r-l \0 CO 

r^ ov \D o 



C- lO CM ov 
lA o r^ ^ 

o (So -H 



00 to 

\0 00 
<A O 






^ lA o »0 CT> 



-.1 en CO o c 



g \D f- 
lA > \0 
00 S iH 



rH o CM CT- en u 

§ CM en -J' >f -- 
(D c- a \o » 



CM Al-^ u-i ^ O^fMmCM^O'A 



t 

3 
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at 

lu O ^ 

■amp 



1? 



:!a 



•a 



cq a 
U -H ( 
a> o c 



S 3 



§g a,. 



l-l 






I Q ^ 1 



•3 5^ 
S S 






S5 




5 " 



Business Returns/1972 • Proprietorships 



49 



Si 



f^ fn ir^ O 00 o 

> lA <H U% 00 CM 

iH 00 W) 1— < OO C^ 

« C4 tf\ \0 

eg CM i-i 






r-t U^ O tt) »0 -J 

8W-1 O -* ^ vj 
r* (* -J fH >^^ 



O ^ -J ^ ^ Ol r 






s s 



r^ O «^ m vo CM 

00 K) m f- (N( 



p-r. t- *r» «f» 00 P- -* lO IV «r. 
<^ >r rH oS *— 






■-( OI O C^ irt (J» 
1-4 ■>* -^ rH 00 »D 
CT> « v5 CM n \D 



•J CN) CM o* oo m C 

<^ M O »0 lA C> C 

•«* <n >r eo r-i oo c 



as 



8 00Q « r- ^ 9> 

«n ij) 00 c^ 00 ■o sf 



-I^CM ^ 



CM >t O _ 

c » CM ir> 



t^ ^0 ^0 






^ «)^0 »© o ^rMCNr\(^r 



< O^ 00 -J CO 1—1 

) o* in -^ t^ ■■o 

- f- [^ r-t o> o> 



;^aj 






OOOinfM-HN f^ (^OOrHNt xO 

c^cMi>\oa>^ o ocftpw Qv 
*on(*^coo(^ m incMMo* o 



CM CM «ri t~ O f^ 'O 
(MO c^ ^ CO n o 

lO »rt 00 O CM ON C^ 



tn O^ Cll t-O CM ON 
Q C- H lO O f lO 
CM O >0 u^ O^ O O 



^ -c f ff" t^ -^ ^ 

■I iH O 0» -D CM 



c^ <n lA \o 



O CM C--vO(JnO«0-' 



a i^ 



»0 cy 00 lA >t 



s a 



Sr-i r\ CM lf\ O t> i-t 

«o 00 ■>o o fn CM CM 

*>r" t" <M CM fn C-^in 

3 vS O O -O CM .-I 



V\ CM 

cm'\o 



a s 



CM ^ to 



^ lA IT* \D rH CM 
> rH CO CO >r CO 

D CO c^ o t- c 



s n 



> :* to 

■> O IT* 



c* o> o> o o- 



S en to t> 



> tnc-r-Tic-^ c^ 



CM ■T'-J' «o •« CM NO r- -J- 



c- o 
CM c^ 



o nO c^ E^ *o >t o 

SC^ en »r\ iA to >f\ 
m c- to CM nO on 



Sc^ iH o on 
ir\ o Q iH 



•IJ O -t lA ITi CM 
CO lA fH £> C^ rH 
O lA C- -* O Ci^ 



ON O -J- to 
C^ O «A^ 
cn lA 00 t-- 



3 to t> ON CM CNl (^ 
t^ > nD CI CNj ^ 

o> CO 00 CM r- t-- t- 



CO NO 

ON ON 



B "Si 



-^ CM O lA «0 ON CM 

r-t nO en On C^ ON ■< 

CO lA iH M CM CM 



<JN (^ ■St «n O O 

eg o (n o r^ CM 
en «o «A en c^ r- 



g §3S 

o tn to ON 



en V to 



1 C- CM CM On tn nO 



NA \o en c - 

»A ^ CM^J-CMtOtOtO 
O ^ JAOnCMOnOO-J^ 



ON r-I-i ^ 

en cmnO lA 

>f OJON CM 



C- O lA O 
ON lA ■> CM 
i-l CO CM CM 



r- -vt en >i: C^ en cm 
nO cm tA oo CO (^ ^ 
en nD tn ON CM o n6 



&> a. 



o CO 

CD 

S5 



S>» ON O -Nt >J lA 

-i lA D- rt -J M' 



tn CM On O 

to CM en CM 



On iA 
CO 00 
CM >-* 



Cy ^ lACO-J-^tOtO 

o 06 r^ o -J nO cn 



H NO -J- nO 

H en ^3- iH 



CM CM rn e- 



^ en lA c~ a 

. . . . J> 1-^ 0> On lA 

CM > 0> -.t cn lA nD 



00 ey. t- en ON On 

CM lA OO CM >»■ vO 

tH cn en ON o c- 



to "A 

IA o en 



On en o c^ o o ui 

CM i-i nD lA IA -vf ON 

-si >A -^ NO «0 I-l NO 



•O OnO t^ 
CM Hen E^ 



iAP-CMCMenCO«A -^ 

t> tbcjNOejN tq>j- H 
ON OONDCOen CMt^ ^ 



»A O 
lA lA 






ta u 



to ON vO vO <JN r-l 
CM C^tO ^ tH IA 

CM >o <n NO -^ >!■ 



O CM (> 
rH O ^ 
CM ^ >A 



iH >!■ IA 



) ON to cn en 



NO ON 

NO o 



CO ON to ON -^ 

SON ff" iH ^ 
CT* CM <^ r- 



SP 


8 s^s^a 


(^ lA 










O" oTo O 00 H 







(^ -^m CO c^ cM(ni>ocMQ 

St <T> "A O to t- to C^ On CM o 

•-I nO-^ <A O nOfHnOsJIAOO 



H On IA cm 



C- fH CM 

Nf ,-.rK cn 



■-t IA 00 o o 

nO -sf cm C^ r-l 
ON sj ON >A O 



SNO 
cn 
cn 'J 



Sen 
O 
CM o 



>!■ 00 



S3 Eig^nlS 
















nO 




■-t CO 



aa 



cn r- c^ nd NO « 



35! 



3 SPSS! S Sa 35 

iAt"-iANoen rHOvo Nocn 



c^ «o tnto en 



■st fH cn 






9 § 






r-t O « 



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ccr. 


















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W -rC 






hH 








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asa4 



o u> U 
n *^ n 

p. -a <o 






50 



Business Returns/1972 • Proprietorships 



I? 



1 ° 



\0 o> o^ ti 



(^ r\ n lA .-H [-- c- 

^ ^0 ij. O OM O f^ 

cn ^o ^ >r c- fn c- 






n (M rH (*^ to 

So --I n ir> 
o o o a- 



> i-t to c- 



CO vo r«j ij» 
oi u-» CT- r~ 



O 00 



00 r> <M C0%0 r-l O rH O N to C7> 



§eo > ^ m m cvi iH 
C- lA ■> t^ \0 ^p r-l 
r\ fM « >o >r o CM 



irt Q ff- 
in ^5 o) 
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c~ o Oi m rH 
rH o w c- F- 



O O O O rH > 
r^ O' CO ■© (MO 
n C- « CM TO «J 



CTi >C -ij TO 



vo ?M (»^^^^fM^Dr^r-■ 

r-i CM O^CMTOvOrHO 



ij 3 OJ 
CM tM 



CM O t- 
rH vj CM CM 



to C^ -O CM 0^ 0^ 
r- i-HTO O ^0 r-4 
C^ 'I- rH rH rH (*^ 



sa 



a? 



-4 ir»mr-(nCT» CM r\(DCMCl 

to CMtOC-^Om -f TO O «i) ^ 

TO o^iAo^c^ffv n -^ -o to a^ 



3 tn 

tn -* 



TO >o ^ TO 



>0 ir\ TO C- ^ TO en 

SiH O" fV O CT^ TO 
krt ^ CM r-< TO O 



n o otto c- 

Ol rH -sj- O to 

TO u-\ -J lA vD 



avO lA ■-* C- m CM 
0« CM tfi O xO O 

lA vo 01 m TO fH en 






t> cn O O^f 



CM vO CM CM 



C^ n-j- C-- o \o t^ -t ye\ ir\ to "T^ 

r-i r-< rH CM (J> f-J iH ^^ ,-< n * 



m cn CM TO O 



•A ^ 

lA C-- 

5:$ 



to tf> I>\0 o 

ov o (nc^ O 



C^ lA iri Qi CM 
>!■ -O O O O 



Sc^ O IT. in iH en 
fM en rH [^ CM CM 



















CM C-- o-sj (n 










«o 




























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G^ \0 CMCM>J-i-l\DtO 



(H lOTOcnO O rH^\OrH >tO 

(M CM-J-vDf ■J CMt--TO>0 CMCM 

lA H O -"l- O O [^ iH -I O U' r^ 

CM CMt>y3CM' cm" cni-^rHiH TO 



p, U 



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5.3 



TO lA (MvOrHCnrHrH iH rH TOTOIA lA OlA-^lA C^ TO'P-JO 

■O O CMO^r-lAJcn -J O to (Jy i-l to rHOvDp lA tOO»fir 

\0 O vt(-irM\OAJr-( CM O OtOO CM C-0>HCM O* O'CJ'tON 



I>TO QO*-4-t-CMrH cn lAiACMTO ^ <^ 

cMO Or-ic---^OTO o o \bocn o o — _ .— — . ..__ , _ _ — -. _ ..___ ___.. .. 

CM-J- IATOOC-0»0 TO O^^J-cnH C- CMrHi-l \OOvt(-irM\OCMr-(tM OOtOO CMC-0>HCM O^O'CJ'tO-^inTO 



J r-f O 



\0 lA 
lA iH 
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CMNt-J-lA-J-S- -»1 lA ■^O^H 

cncMc^^cio cn >r cn^o^ 



3\D sOCMCMOOCM CM r-i O-NfQ cn TOC^iA'D (n C^>t<HCM C-O 
cn cMCMOui—ivt o TO cn-J-o lA cnM-^cn r-i Jmcmo-h cmia 
cn cn TOC^o^-j^c^TO cm d- cnto-ij cm uivooia i~i iH-*(j>c^ vovo 



RiHCMTOOvO TO NtO>D:^ a\ 
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•OiACMCM r-i CnrHCM 



tn "-< >f (J^ cn If 
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\0 O OOi-lTOtriA \0 O (MCTO 
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cn TO xocT'TOrHcn-f o\ t^ >i>c^>A 



CM vO ^ CM I> 

n cn iH 'A c^ 



o TO 0\ cn o cn 
o^ c^ cn c~ TO i-I 

TO Ov O TO cn o 



m o iH cn c 
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CM r-4 O -J- C 



1-3 



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CM CM 
^ TO 



CM >p -4 -.f CM -O 

cn o i^ vD tn CM 

t-. ^ lO r- TO r-l 



TO lA TO lA 

^ CO cn CM 
m cn CM 0^ 



O^ ~J-OlA>ftnCM rH 

cn c--c-oc-»AC^ lA 

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^cntnro tUNTCMOtn ia\d« 



CM cn -vt vf -4- so tn 



f-t cn 

O >A 



TO TO o o t> 0"U^ vjr-rniA cm cm ia^oc 
voiA r^c^'^-^tc^'^■-lo <-i u-c 



TOOOm tn C-iAiHO xDCM 

TO«0(M TOAlOyDOO 

cn CM rH (H rH 



as 

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t> tr\o \0 t~ >t 



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CM TO TO <i) 

cn lA >!; >A 



JO'CTiCM \0 c^ rHcncn 

SrH TO <A 
o CM c^ 



C- O •£! lA rH TO 



Si-H cn O^ CvJ ID TO TO -* iTi tn ^ vO 

CMC-iATO >A CnTO-^O >ACM TO 



TO c^ 

3^5 



CM TO ON N 
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■4- cn •>!■ 



cn TO TO 
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rH ON >!■ {^ en -4- CM 

••t cn rH -.1 o cn r-l 

CM ON -4- \B rH r-I 



£o \l 
M-1 



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?^ 3 



vD CT» C-- C~ >A D- 



m I> O rH 
CM -sj- CM lA 



TO tniA O CM OONOrHiATO TO O lACMcn 

CM -4-TO ■J- >A C^OcnrHOrH r-t CM "UD-TO 

>f TOiA o On TOtnoNcntno cm on -^jonnt 



c^ o 
lA cn 
>*■ tn 



0> lA iD \l 
CSJIA lA r 



C- CM CNJ TO O 



aaf 



~J- ON »A r 

-J tnTO ti 
cM'cn"t>'t 



if\ cttQ Tt \o cn cn 

lA cn ^ C- TO TO CM 

t> TO NO ?M 35 CM \0 



c^ ON c^ -st c^ 



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B I 



Business Returns/1972 • Proprietorships 



51 



^ ° 
g^ 



N to 



J i-i o» r^ n 



dl CM c3 S 

O rH CM xO 



C^ TOO 
TO ^ ^ 



>f inTOTOTO^O-vt r-t (Jv 'Or-irvl O TO^tSJ^ 



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•* c^ ro r- ^ 






i^ 



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3^ <n C' (^ ■>* *r\ 1-1 
ir\ c^ -^ r\ « fM iH 



tJRS P 

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^ Wirt o n -rfsjtMOin«^ CM %o no*n -J o*«oO(^ ^ utt^^rH rn^H 



■<ir\ TO*ri(J'(M(-\<^ -o rHf-r-y 
BO ^o ^ <-i *^ o r\ r» 



<-t O-tM TO >n (M\00(^1?'(M O 
O f-t^* t- >» irvtnCMC-HTO 03 



cj CM r* in n 



O lA 

S3 



r- >* a* ^ ^ ^ to r» CM (»» m 



«o c- OMr-^oc 



lA r\ eo CM n 



S 3; 



jn r> vo CM 



en i-H O >t (^ \0 1 



en \0 <H •-« en CM TO 





sa 


tn 










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sss-°s 














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r-4 





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lA CO rj'-.j'-vt^rv 



S P. 



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»A TO 



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tn TO O \D lA 
lA lA tH P- OJ 

•o r- cTto ^^' 






O O* O "H m rt >!■ r-t O^ -4 

TO (M r- en frm-Jr-iCMvO 

CM TO CT* cn >J-t^TO»A-NjO^ 

3(n.--s lA rH -if>Ajsoc--o 

^^ ^ r-t n r-l 



TO to "O AJO>ATO-*J O^C^Cn 

a--^i-ti-« -* C^iOTOrH (^ lAiO-T 

• ■-I Oi-lrHr-l i-t i 



en o 
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«n 



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iH Q TO 

<vi «A en 



t-- c- ->j- r* CO o 



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3 c- .-fr-ior-vo >fovTO 
•-f OtM>£>-JiH -J-fnTO 



CM tD O 

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TO O lA 



c- oi m r- en CM 



CM ^ TO \0 CM C- 



CM lA 
TO C-- 

o o^ 



T3a g •":£,i>-<> 



SSSS d8 

i-i C^ vD t^ Cj> ^ 



« p. 

C -H 
CO <J 



iHcnAjio lA (r<->t»Afn(no-»toor-a> 

_._..__ C-r-I^OCT' O^ \OC^-4't-CT*CDCMCT>A|fnO 

o-.*tncMeor-) (n^ocom •o CM\0\ooo\o-j-CT'TOiAm 

Ai t-Ov-.* TO E> ^CM Cn O CMC^iA-DtJ-AJ 

1-1 c-crtn a^ -^ rtiH en vo c-iOvo^ocm-j^ 

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2 T^^ 



o -J vo in c 

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(C Aj c c- u 

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C-- TO 



lA <-* iH m c- -J 

vO «A 0\ en CM -H 

lA O rH C^ O l£) 



en CM i-i 
^ O TO 
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>0 AJ O TO Q >0 C 
CO en C- O^ O O u 
lA >J- O Al CM > r 



Cn (Ji iH lA rH 

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:-• o en \o Ai 






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rt CM 

53 



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lA rH -^ lA O-^ 

en 1-1 <M rH » 



<?. lA tA «A «A CM TO 



TO lA <H u-> TO 



as 



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^R::52 



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c 



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o u . 

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c o 

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u o 



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t. CQ O 

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to O -P 
o d 

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52 



Business Returns/1972 • Proprietorships 



a. to 



St 



lAr-t O (n(M«)0«5 
COO r-l eOC. u~iu-»(M 



CM tO O «0 

n t «> c* 

>! O -^ tD 






J- O f- r 
CO n CO C 



S S rH U1 
O (^ ^ »o 



S >r Si 



10 p\ *oi7'>At>r^p 
tft ClJ oj •-« t^ fy > 



r > rH C^ lO ri C* f^ 



CO fH r> r 
r> lA f-J c 



lO rJ-^ o> lA riotniAior- o 

CO CM»0 Cil O OiO^C^'OOlP- (n 






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C^ >A lA >0 -^ 
lA •-* f\ 



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f- CO >1 sj 
>0 CM (^ 



n CO >t t> f 






lA or- c 
f- oia c 



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- rt (p -^ c~ a 



-i CO CO r- (*\ *o 



■•■«t -J- OJ CO-vt f*! r- P%%O>AcnC0rH Al 

j-J- -} eo^iicof^cor-c--co-jO\0 

i-J »o r^(nOi-<0*>f?M>DCOO»Or- 



Ol \0A|>J- cm 'JiAtnC^ -5 C^<MC0«O 0*0) 



t tA 40 (^ CO O 



il to 



a^ \o lA 



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3^ = 



CT> »A 'f r- > 

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<0 <Ti en lA r-H *D 
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SC^ C-- CO rH s 
> nD CO C^ N 
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r-( rH CM O C^ rH lA 
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O CO sf ^ ^ rH ?M 



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w o 



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CO f^ C^ CM H 



SCO CM -^ 
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CM <JN CM O 



00 nD O-OlAAin^ 
r- CO CO > r-J O 

ON &■ O' CM ON AJ u 



•O CM 

o c^ 



C^ *A NO 
NO> CM 



ON -4 r\ ^ 

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nO -J- lA lO 



C^ Np ON CO 

CO O On r- 
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C^ CO -^ C^ lAOrHvOlACn 

C-- '£) rt ON ^inOCOCJiCnnO 

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c^ t> rH o 



CM C- CM CM 



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S ^3^ 



C^ t> 1-C CO CO 

O nD O O <A 

n ^ CO iH <A 

t> vO C^ O CM -r 



c^ NO CM^cn^i>>t 



0> lA ^ ON 





CM 


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fe^ 










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NO 




CM lA CO ON 





So lO -5 rH \0 O CM 

n lA c^ CO \o CM NO 



«0 O CM ^ On 

-j^ c^ o» NO oj 
CO to vO CM O 



O OnCMiACTnOnO cm 

m ONn^oD-cnco ia 

lA lAONi^C^tOtO lA 



c^ nD o (^ 
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CM (^ •J' CM r 

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t- t-»H(nf^ rr\ CT' nO 

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p4 o 



lA .-1 O ON w 

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lA en lA nO 
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iH > vf ^ C^ CO Q to CO NO NO CM 
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lA O ON IA St 
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Al O 



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IA CM sO nO St 

o t^ Ai CO nO 
sj t^ en CM -J- 



St vO c 
(M s* t 
sT e^i 



■o CM -ONOtoenrH-o 
CM to sj-tMtnn.Hcn 
c- CO -omtnNOrHCNj 



CO c^ to no s* .-( 1-1 

NO sf O r- VO to On 

CO lA rH cH iH sf 



st c^ 
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(H CO 



CO lA ON o NO m 

a o ON to CM en 
en c- en rH CO 



CO C- CM CO 



to c^ rH rH ON to 

IA ON rH sj- > OJ 

On AJ ON >A IA 'O 



•^ en NO m 
en CJN NO C-- 



CM o CO Cr 

SiA en o 
r^ r^ en 



lO CM (n CM c^ 



c^ rH i-i NO o 

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r-j corn On cm stCMiAOsffH 

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to 



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to to 

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I I 



Business Returns/1972 • Proprietorships 



53 



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54 



Business Returns/1972 • Proprietorships 



PROPRIETORSHiPS WITH DEPRECIABI.H PROPERTY 

Table 2.6— RECEIPTS, DEPRECIATION, DEPRECIABLE PROPERTY, AND NET PROFIT, BY INDUSTRY AND SIZE OF BUSINESS RECEIPTS 
[All figures are estiioates based on samples — money amounts are in thousands of dollars] 



Ail industries. 



Agriculture, forestry, and fishing . 



Farms 

Field crop 

Fniit, tree nut, and vegetable 

Horticultural specialty 

Livestock 

Animal specialty 

Farms not allocable 

Landscape and horticultural services 

Other agricultural services, forestry, and fishing. 



Mining. 



Construction. 



General contractors and operative builders. — 
Building contractors and operative builders. 
Other general contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Painting, paper hanging, and decorating 

Electrical work 

llasonry, stonework, and plastering 

Carpentering and flooring 

Contractors, not elsewhere classified 

Contractors not allocable 



Manufacturing 

Lumber and wood products, except furniture.. 
Printing, publishing, and allied industries. 

Machinery, except electrical 

Other manufacturing industries 



Transportation, communication, electric, gas, and sanitary 
services 



Local and interurban passenger transit 

Trucking and warehousing 

Other transportation 

ComuRini cation, electric, gas, and sanitary services. 



Wholesale and retail trade. 



Wholesale trade 

Machinery, equipment, and supplies. 

Groceries and related products 

Fanu product raw materials 

Other wholesale trade 



Retail trade 

Building materials and garden supplies. 

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 



Automotive dealers and service stations. 

Motor vehicles dealers 

Gasoline service stations 

Other automotive dealers 



Apparel and accessory stores 

Furniture and home furnishings stores. 

Eating places 

Drinking places 

Drug stores and proprietary stores .... 

Liquor stores 

Used merchandise stores 

Direct selling organizations 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Lessors, other than buildings 

Real estate agents, brokers, and managers. 

Other real estate 



number of 
businesses 



CD 



6,411,158 

2,443,379 

2,303,0.5 

795,605 

105,741 

12,754 

1,206,634 

45,672 

137,209 

47,267 

92,997 

33,890 

451,151 

104,066 
86,375 
17, 691 

327,140 
53,259 
41,574 
28,733 
36,022 
81,467 
86,085 

19,945 

146,072 
37,451 
26,923 
18,338 
65,360 



232,429 

29,132 

l&i,344 

16,686 

22,267 

1,184,876 

182,068 

25,177 

24,871 

7,805 

124,215 

980,202 
42,149 
23,703 
136,168 
103,372 
32,796 

179,885 
20,401 

134,571 
24,913 

39,086 
57,677 

123,589 
64,332 
17,575 
19,872 
27,461 
92,353 

156,352 

22,606 

301,4A9 

12,493 
86,875 

202,031 
16,423 
36,003 

130,320 
19,335 



Biisiiiess 
receipts 



(2) 



232,574,086 

45,560,473 

42,928,735 

12,545,536 

2,204,960 

342,054 

27,035,«29 

273,858 

526,698 

785,406 

1,846,332 

1,472,066 

22,488,286 

9,633,748 
8,414,004 
1,219,744 

12,216,347 
2,796,132 
1,014,608 
1,475,873 
1,642,639 
1,663,880 
3,623,215 

638,191 

7,007,437 

1,757,872 

948,232 

747,025 

3,554,258 



6,758,549 

382,965 

5,200,558 

699,743 

475,283 

104,468,119 

25,630,607 
3,276,327 
6,565,989 
4,116,245 

11,672,046 

77,435,760 
4,115,290 
1,967,278 

15,848,529 

13,485,699 
2,362,830 

25,374,003 
5,271,169 

17,247,701 
2,855,133 

2,737,840 
4,522,262 
6,866,253 
2,770,309 
2,456,396 
2,721,490 
448,693 
873,607 
6,733,810 

1,401,752 

6,933,625 

421,402 
2,544,299 
3,967,924 

504,518 

105,167 
2,612,557 

745,682 



Deprecia- 
tion 



(3) 



10,914,505 

5,150,032 

4,925,854 

1,752,574 

240,178 

18,954 

2,734,157 

55,528 

124,463 

61,807 

162,371 

135,635 

715,935 

242,992 

146,452 

96,540 

442,305 
66,731 
28,924 
31,867 
40,068 
49,510 

225,155 

30,633 

335,336 
141,913 
39,384 
37,907 

115,627 



776,748 

48,783 
630,441 
50,705 
46,819 

1,517,509 

319,287 
43,551 
52,909 
24,198 

198,629 

1,174,359 

67,345 

24,616 

174,836 

134,357 

40,479 

218,613 
28,295 

151,439 
38,879 

33,629 
75,326 

213,077 
81,410 
26,591 
25,372 
17,441 
33,896 

176,707 

23,863 

367,009 

12,453 

64,778 
289,778 
104,929 

33,325 
126,453 

25,071 



Depreciable 
property 



(4) 



104,264,211 

50,182,486 

48,454,132 

16,561,539 

2, 675,734 

211,191 

27,168,650 

545,201 

1,291,817 

357,211 

1,371,143 



1,369,105 



1,773,630 

1,108,024 

665,606 

3,031,336 
493,701 
190,813 
242,945 
256,207 
328,343 

1,519,322 

191,944 

2,718,307 
873,119 
394,839 
357,247 

1,093,102 



4,735,446 

303,021 

3,636,842 

503,064 

292,519 

15,242,435 

2,626,557 
376,058 
414,376 
218,106 

1,618,017 

12,384,401 

663,626 

305,251 

2,041,410 

1,614,307 

427,103 

2,066,484 
377,412 

1,294,679 
394,393 

349,069 

754,658 

2,459, 621 

1,059,936 

289,130 

288,254 

186,236 

339,817 

1,580,909 

231,477 

4,926,648 

107,359 

490,845 
4,328,444 
2,145,070 

531,078 
1,351,129 

301,167 



Net profit 
(less loss) 



(5) 



30,747,344 

4,328,200 

3,376,362 

2,361,883 

177,957 

48,345 

1,522,425 

-85,776 

-147,972 

188,643 

262,695 

-10,403 

3,047,448 

805,600 
653,952 
146,648 

2,143,175 
425,999 
233,693 
243,745 
280,948 
424,136 
534,654 

98,673 

830,120 
187,617 
146,712 
142,209 
353,582 



381,603 

96,795 
649,747 
36,601 
98,465 

6,349,903 

1,698,620 

245,757 

250,610 

50,203 

1,152,050 

5,019,606 
314,840 
127,350 
736,156 
549,787 
186,369 



Size of business receipts 



Under $10,000 



Number of 
businesses 



(6) 



3,116,117 

1,478,453 

1,390,237 

466,033 

65,793 

6,539 

632,160 

40,609 

129,093 

28,458 

59,758 



20,109 



24,450 

19,289 

5,161 

122, 676 
11,302 
16,683 
7,783 
10,356 
46,977 
29,070 

8,640 

66,937 
14,947 
12,341 
7,609 
32,040 



88,687 

18,919 

49,394 

3,189 

12,185 

285,121 

38,947 

5,076 
1,793 
1,127 
30,951 

236,128 
7,415 
2,662 

11,553 
6,162 
5,391 



1,205,598 


14,280 


179,005 


3,719 


356,127 


5,781 


170,466 


4,780 


279,078 


7,483 


361,103 


13,415 


5&4,296 


19,995 


239,934 


6,945 


264,092 


(«) 


153,614 


(♦) 


26,830 


18,832 


76,176 


70,609 


620,539 


61,979 


131,677 


10,046 


2,218,163 


156,194 


82,455 


6,434 


1,039,916 


30,525 


1,095,792 


119,235 


-41,608 


10,450 


-18,623 


34,135 


951,097 


63,212 


204,926 


6,438 



Business 
receipts 



(7) 



10,779,744 

4,830,052 

4,565,357 

1,783,617 

184,470 

16,238 

2,410,558 

63,720 

106,704 

U5,894 

148,801 



50,110 

734,244 

118,066 
97,871 
20,195 

573,636 
61,667 
73,738 
37,339 
53,931 
226,553 
125,403 

37,542 

221,534 
56,208 
40,077 
23,651 

101,598 



390,124 

97,956 
233,206 
29,435 
29,527 

1,075,005 

153,948 

23,019 

5,519 

3,233 

122,177 

881,014 
25,785 
10,623 
51,767 
31,857 
19,910 

73,790 
16,763 
35,853 
21,169 

35,211 

53,404 
109,933 

42,097 

(•) 

(«) 

87,3(K 
184,058 
202,455 

40,043 

556,267 

22,159 
136,542 
397,566 

35,781 

59,642 
278,673 

23,470 



Deprecia- 
tion 



w 



1,979,665 

1,163,505 

1,106,046 
362,641 
49,773 
3,021 
573,157 
30,813 
36,641 
15,137 
42,322 

13,840 



14,956 
9,653 
5,303 

63,356 
4,594 
5,332 
3,119 
5,158 
18,575 
26,078 

3,702 

34,044 

10,314 

5,564 

5,469 

12,697 



85,228 

15,490 
49,115 
13,333 
7,290 

112,159 

19,823 

2,727 

913 

304 

15,879 

83,403 
3,590 
966 
3,448 
1,812 
1,636 



Depreciable 
property 



(9) 



20,265,157 

11,915,173 

11,481,964 
4,075,873 
585,012 
34,480 
5,531,281 
302,781 
952,537 
82,903 
350,301 

U5,40e 

588,312 

103,860 

74,411 

34,449 

447,438 
34,492 
36,848 
2 5,153 
31,266 
133,130 
186,594 

31,964 

321,943 
66,375 
69,126 
50,407 

136,035 



523,216 

91,153 
284,751 
106,605 

40,707 



163,953 

21,038 

6,956 

2,305 

133,654 

978,600 
39,193 
13,129 

48,493 
31,147 
17,346 



Net profit 
(less loss) 



5,962 


t.3,200 


1,574 


14,794 


2,736 


34,881 


1,652 


13,525 


1,844 


18,749 


5,274 


57,144 


12,232 


152,835 


4,1W 


55,596 


(•) 


(♦) 


{.) 


C«) 


9,779 


99,878 


15,731 


197,628 


25,295 


231,055 


3,923 


47,044 


91,740 


1,142,305 


4,112 


27,478 


9,793 


84,625 


77,335 


1,030,202 


13,638 


250,603 


24,386 


394,783 


35,498 


343,624 


3,813 


41,192 



Footnote at end of table. 



Business Returns/1972 • Proprietorships 

PROPRIETORSHIPS WITH DEPRKCiABLt: PROPliRTV 

Table 2.0— RKGSIPIS, DEPRECIATION, DEPRECIABLE PROPESIT, AND MET PMFII, BY INDUSIWf AUD SIZE OF BUSINESS RECEIPTS— Continued 
[All figures are estimates based on samples — noney amounts are in thousands of dollars] 



55 



Ir.dustiy 



Nujnljer of 
businesses 



ou&iiiess 
receipts 



Deprecia- 
tion 



Depreciable 
property 



Net profit 
(less loss) 



oi:^e of business receipts 



Under $10,000 



Number of 
businessef 



Business 
receipts 



Deprecia- 
tion 



Depreciable 

property 



Net profit 
(less loss) 



(1) 



(2) 



(3) 



C-) 



(5) 



(6) 



(7) 



(8) 



C'J) 



(10) 



Services 

Hotels and ottter lodging places 

Tourist courts and motels 

Trailer parks and cajsps 

Other lodgtr^ places 

Personal services 

Coin-opertited laundries and dry cleaning 

Other laundiy, cleaning, and garment services 

Beaut>' shops 

Barber shops 

Other personal services 

Business services 

Services to buildings 

Management and public relations 

Other business services 

Automobile repair and services 

AutOQKibile repair shops 

General automobile repair shops 

Other automobile repair 

Automobile parking and other services 

Repair services, except automobile 

Amusement and recreation services, including motion 

pictures 

Producers, orchestras, and entertainers 

Other amusement and recreation services 

Medical and health services 

Offices of physicians 

Other Dedical and health services 

Legal services 

Educational services 

aigineering and architectural services 

Accounting, auditing, and bookkeeping services 

Certified public accountants 

Other accounting, auditing, and bookkeeping services.. 
Other services 

Nature of business not aUocable 

Footnote at end of table. 



76,771 
36,852 
22,172 
17,747 

359,370 
24,875 
41,660 

150,280 
53,344 
89,211 

201,160 
33,618 
41,318 

126,224 

U4,833 
91,435 
56,159 
35,276 
23,398 

129,487 

120,651 
42,981 
77,670 

263,741 
U8,798 
144,9^3 

83,765 
66,291 
39,336 
79,584 
18,626 
60,958 
65,564 

14,859 



37,335,084 

1,895,343 

1,184,580 

380,455 

330,303 

5,150,420 
482,242 

1,073,776 

1,647,731 
473,413 

1,473,253 

3,429,166 
565,899 
556,295 

2,306,972 

3,588,805 
3,052,410 
1,704,200 
1,348,210 
536,395 

2,006,733 

1,671,060 

405,215 

1,265,845 

13,464,204 
6,931,676 
6,532,528 

2,978,124 
510,655 
l,091,5i4 
1,023,662 
494,560 
529,102 
525,368 

550,447 



1,898,199 

284,784 

179,593 

68,996 

36,195 

335,152 
76,775 
76,290 
69,334 
18,517 
94,236 

209,117 
31,686 
25,732 

151,699 

162,568 
87,6U 
51,547 
36,064 
74,957 

85,016 

188,392 
21,444 
166,948 

408,485 
184,042 
224,443 

79,808 
36,126 
34,567 
44,209 
16,962 
27,247 
29,975 

18,103 



19,923,620 

4,641,717 

3,059,010 

932,309 

650,398 

3,444,886 
651,543 
764,556 
758,918 
199,728 

1,070,131 

1,596,113 
170,879 
275,088 

1,150,146 

1,495,392 
941,528 
556,029 
385,499 
553,864 

721,364 

1,617,848 

144,186 

1,473,662 

4,283,581 
1,670,646 
2,612,935 

617,027 
458,468 
311,750 
389,497 
122,971 
266,526 
350,977 

164,254 



12,556,399 

94,987 

77,695 

10,010 

7,282 

1,126,938 
39,451 
153,611 
394,674 
213,795 
325,407 

869,807 
144,034 
221,333 
504,440 

480,418 
435,623 
237,207 
198,416 
44,795 

421,540 

73,496 
121,657 
-48,161 

6,788,209 
4,028,586 
2,759,623 

1,575,696 
122,351 
349,193 
471,013 
227,474 
243,539 
182,751 

45,906 



855,314 

36,313 
13,262 
11,035 
12,016 

230,016 
10,515 
17,583 

105,410 
38,782 
57,726 

126,201 
19,711 
27,901 
78,539 

41,122 
28,115 
19,901 
8,215 
13,006 

80,236 

89,931 
35,105 
53,826 

47,286 
17,592 
29,694 

19,931 
56,002 
20,209 
55,262 
3,150 
47,112 
52,805 

9,536 



2,894,076 

141, 5&; 
60,477 
37,627 
43,460 

894,357 
54,426 
76,852 
415,823 
200,116 
147,140 

402,266 
78,516 
75,730 

248,020 

163,193 

U6,965 

85,595 

31,370 

46,223 

279,248 

249,517 
110,295 
139,222 

204,417 
73,685 
130,731 

80,319 
148,208 

67,338 
149,811 

29,740 
120,071 
113,828 

28,332 



391,539 

43,707 

20,644 

13,639 

9,424 

76,221 
13,063 

7,503 
27,008 

8,925 
19,722 

59,330 
7,745 
9,825 

41,760 

29,055 
11,175 
8,167 
3,009 
17,330 

23,373 

61,404 
13,173 
48,231 

24,803 

10,030 
14,773 

9,103 
18,288 

8,693 
15,304 

2,870 
12,934 
16,757 

5,596 



4,393,314 

849,566 
462,280 
200,295 
186,991 

930,544 
129,392 
96,873 
361,805 
107,538 
234,936 

535,555 
42,475 
123,995 
369,185 

250,096 
117,070 
84,652 
32,418 
133, ce6 

254,313 

461,267 
86,735 
374,482 

295,513 
120,031 
175,482 

80,908 
253,796 

95,524 
168,125 

25,581 
142,545 
218,005 

55,889 



494,004 

-39,200 

-17,968 

-16,138 

-5,094 

303,573 
-4,010 
3,831 
152,244 
121,U6 
25,392 

80,545 
27,037 
4,718 
48,790 

10,399 
16,352 
9,856 
6,496 
-5,953 

47,495 

-87,687 

19,282 

-106,969 

36,407 

8,082 

28,325 

17,538 
48,771 
15,566 
64,783 
10,537 
54,246 
-4,186 

2,772 



56 

PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY 



Business Retums/1972 • Proprietorships 



Table 2.6— RECEIPTS, DEPRECIATION, DEPRECIABLE PROPERTY, AND NET PROFIT, BX INDUSTRY AND SIZE OF BUSINESS RECEIPTS— Continued 
[All figures are estimates based on samples — money ajnounts are in thousands of dollars] 



Size of business receipts — Coritinued 



$10,000 aiider $25,000 



Number of 
businesses 



Business 
receipts 



Deprecia- 
tion 



Depreciable 

property 



Net profit 
(less loss) 



$25,000 under $50,000 



Number of 

businesses 



Business 
receipts 



Deprecia- 
tion 



Depreciable 
property 



Net profit 
(less loss) 



(11) 



C12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



All industries 

Agriculture, forestry, and rishing 

Fanas 

Field crop 

Fruit, tree nut, and vegetable 

Horticultural specialty 

Livestock 

Aniraal specialty 

Famis not allocable 

Landscape and horticultural services 

Other agricultural services, forestry, and fishing 

Mining > 

Construction 

General contractors and operative builders 

Building contractors and operative builders 

Other general contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Painting, paper hanging, and decorati:^ 

Electrical work 

Uasoniy , stonework, and plastering 

Carpentering and flooring 

Contractors, not elsewhere classified 

Contractors not allocable 

Manufacturing 

Lumber and wood products, except furniture 

Printir^, publishing, and allied industries 

Machineiy , except electrical 

Other manufacturing industries 

Transportation, communication, electric, gas, and sanitary 
services 

Local and interurban passenger transit 

Trucking and warehousing 

Other transportation 

Communication, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Machinery, equipment, and supplies 

Groceries and related products 

Farm product raw materials 

Other wholesale trade 

Retail trade 

Building materials and garden supplies 

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 

Apparel and accessoiy stores 

Furniture and home furnishings stores 

Eating places 

Drinkii^ places 

Drug stores and proprietaiy stores 

Liquor stores 

Used merchandise stores 

Direct selling organizations 

Other retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Lessors, other than buildings 

Real estate agents, brokers, and managers 

Other real estate 

Footnote at end of table. 



1,285,253 

506,514 

480,757 

188,086 

18,878 

2,513 

264,056 

3,093 

4,131 

10,763 

14,994 

4,172 



18,338 

14,600 

3,738 

81,581 
12,497 
13,533 
6,342 
8,639 
17,254 
23,316 

5,351 

25,207 
8,379 
4,720 
3,101 

9,007 



78,291 

7,581 
61,526 
3,603 
5,531 

185,060 

36,166 
3,849 
3,442 
1,610 

27,265 

145,136 

6,046 

3,365 

14,008 

11,020 

2,988 

14,038 
1,906 
9,339 
2,793 

5,947 

9,050 

28,064 

15,050 

(•) 

1,501 

4,297 

13,714 

29,373 

3,758 
72,204 

2,633 
26,545 
43,026 

2,570 

1,368 
34,695 

4,393 



21,106,670 

8,239,939 

7,823,347 

3,031,327 

296,240 

44,153 

4,334,516 

50,689 

66,422 

181,810 

234,782 

70,100 

1,734,153 

314,415 

246,562 

67,853 

1,339,860 
196,183 
217,197 
102,349 
143,271 
281,331 
399,529 

79,878 

411,212 

131,266 

73, £21 

54,078 

152,247 



1,283,092 

97,909 

1,032,053 

54,361 

93,769 

3,166,309 

611,868 
72,665 
55,631 
22,487 

461,085 

2,494,033 
102,218 

58,135 
251,911 
194,483 

57,428 

249,399 
30,365 

166,263 
52,271 

99,600 
154,320 
490,109 
269,230 

(•) 

29,906 

66,374 
212,221 
497,387 

60,408 

1,185,606 

41,179 
447,506 
696,921 

41,1J28 

19,998 
563,023 

72,772 



2,009,439 

1,143,457 

1,096,226 

426,602 

41,764 

3,000 

610,867 

6,311 

7,682 

12,154 

35,077 

9,168 



25,171 
14, 630 
10,541 

79,360 
10,362 
7,881 
4,233 
6,607 
U,994 
38,283 

7,122 

32,771 
11,780 
4,594 
5,757 
10,640 



184,356 

10,421 

157,365 

6,897 

9,673 

125,358 

25,686 
2,644 
2,461 
1,546 

19,035 

96,029 
4,251 
1,634 
6,705 
4,220 
2,485 

6,073 

600 

3,874 

1,599 

2,043 
5,748 

24,236 

11,719 

(•) 

740 
2,814 
9,130 

20,761 

3,643 

66,071 

2,056 
16,949 
47,066 

9,647 

4,189 
30,330 

2,900 



19,145,329 

11,551,124 

11,188,178 

4,168,070 

504,230 

42,433 

6,333,929 

64,927 

74,589 

79,909 

283,037 

76,763 

719,053 

163,488 

101,178 
62,310 

518,806 
77,649 
61,338 
29,931 
36,555 
70,800 

242,533 

36,759 

275,694 
70,010 
45,037 
52,119 

108,528 



1,059,200 

54,302 

878,229 

71,463 

55,206 

1,341,169 

195,935 
18,520 
20,631 
10,662 

146,122 

1,121,184 
47,356 
27,052 
97,144 
66,154 
30,990 

59,938 

7,508 

40,627 

11,803 

22,653 

45>512 

320,744 

171,961 

(•) 

12,913 

38,019 

67,327 

207,320 

24,050 

673,955 

13,350 
132,439 
527,666 
194,308 

68,109 
238,773 

26,476 



5,034,384 

1,449,694 

1,346,289 

733,423 

35,349 

6,752 

556,099 

1,643 

13,023 

59,097 

44,308 

-803 

540,382 

73,654 

53,014 

20, MO 

441,309 

46,386 

82,140 

33,973 

43,830 

122,789 

112,191 

25,919 

83,552 
23,665 
16,908 

20,001 
27,978 



273,024 

34,013 

197,846 

3,565 

32,600 

437,714 

196,704 

18,680 

20,682 

1,150 

156,192 

224,846 
11,695 
2,451 
8,734 
5,118 
3,616 

9,928 
4,287 
7,479 
-1,838 

10,071 
21,970 
30,119 
31,134 
(•) 
2,362 
7,430 
35,456 
52,455 

16,164 

583,725 

12,772 

260,679 

310,274 

217 

-271 

275,283 

35,045 



891,141 

235,713 

271,923 

93,134 

11,543 

1,668 

162,173 

1,117 

2,288 

5,009 

8,786 

3,062 

79,426 

17,502 

14,042 

3,460 

59,135 

12,236 

6,968 

6,346 

8,056 

10,828 

14,651 

2,789 

21,918 
6,846 
4,396 
3,231 

7,445 



36,877 

1,063 
32,229 
2,086 
1,499 

203,361 

31,051 

4,600 

3,952 

355 

22,144 

169,761 

3,028 

5,016 

28,422 

19,679 

8,743 

19,877 
2,329 

14,471 
3,077 

8,180 

8,839 

30,610 

23,290 

3,114 

2,459 

2,506 

4,819 

24,601 

2,549 

44,068 

2,221 
18,839 
23,008 

1,535 

422 

16,715 

4,336 



31,725,059 

9,932,811 

9,446,373 

3,223,613 

400,296 

56,063 

5,651,436 

39,924 

75,046 

174,927 

311,506 

115,939 

2,326,669 

616,957 
490,358 
126,599 

2,112,668 
457,793 
238,126 
229,194 
290,980 
369,828 
526,747 

97,044 

805,335 
243,127 
160,878 
127,173 
274,157 



1,271,566 

33,323 

1,106,060 

77,593 

49,590 

7,462,573 

1,117,240 

162,340 

143,168 

14,577 

792,155 

6,256,694 
296,128 
192,193 

1,052,934 
727,774 
325,160 
752,017 
82,919 
552,854 
116,244 

301,069 
326,106 
1,123,754 
846,603 
117,001 
104,784 
84,041 
178,194 
881,870 

88,639 

1,532,481 

80,545 
654,529 
797,407 
49,980 
14,582 
578,725 
154,120 



2,272,667 

1,281,(»1 

1,233,257 

451,943 

44,317 

3,529 

718,071 

4,664 

10,223 

17,178 

30, 656 

13,060 

118,050 
31,769 
17,199 
14,570 

83,573 
13,484 
7,203 
6,414 
8,191 
8,645 
39,641 

2,703 

48,210 

24,043 

7,007 

6,139 

10,971 



167,156 

5,010 

155,842 

3,149 

3,155 

205,755 

39,390 

5,761 

4,007 

917 

29,205 

163,878 
10,700 

2,8U 
20,694 
12,414 

8,230 

13,148 
2,812 
7,240 
3,096 

4,873 

7,145 

41,879 

26,541 

2,233 

1,896 

2,180 

4,113 

25,665 

1,987 

63,327 

3,656 
19,010 
39,661 

9,638 

2,221 
22,634 

5,168 



20,862,693 

11,999,148 

11,671,667 

3,912,145 

492,233 

32,462 

7,104,619 

50,107 

79,901 

90,332 

237,099 

137,769 

790,426 

208,796 

120,523 

83,273 

560,781 
96,406 
42,983 
52,729 
48,800 
56,366 

263,497 

20,849 

367,992 

140,308 

60,831 

58,311 

108,042 



938,356 

31,218 

859,622 

26,230 

21,286 

2,127,493 

286,978 

44,595 

23,817 

7,817 

210,749 

1,821,158 
104,301 
38,012 
275,4Cf? 
170,252 
105,155 

139,148 
28,518 
78,700 
31,930 

56,245 
77,537 
446,273 
351,216 
24,657 
25,763 
21,212 
28,304 
233,083 

19,357 

640,966 
36,334 
129,329 
475,303 
179,611 
33,982 
211,913 
49,797 



Business Returns/1972 • Proprietorships 



57 



PROPRIETORSHIP WITH DEPRECIABLE PROPERTY 

Table 2.6— RECEIPTS, DEPRECIATION, DEPRECIAbLE PROPERTY, AUD NET PROFIT, BY INDUSTRY AND SIZE OF BUSINESS RECEIPTS— Continued 
[All figui-es are esttmales based on samples — money amounts are in thousands of dollars] 



Indus tx>' 



Sise of busines;; roc< 



ipts 



$10,000 under $25,000 



Number of 
businesses 



Business 
receipts 



Deprecia- 
tion 



Depreciable 
property 



Net profit 
(less loss) 



$25,000 under $50,000 



Number of 
businesses 



Business 
receipts 



Deprecia- 
tion 



Depreciable 
property 



Net profit 
(less loss) 



(u) 



Cl2) 



C13) 



Cu) 



(15) 



(16) 



(17) 



(18) 



(19) 



<20) 



Services 

Hotel£ and other lodging places 

Tourist courts and motels 

Trailer porks and cajnps 

Other lodging places 

Personal services 

Coin-operated laundries and div cleaning 

Other laundiy, cleaning, and garment services 

Beauty shops 

Barber shops 

Other personal services 

Business services 

Services to buildings 

Management and public relations 

Other business services 

Automobile repair and services 

Automobile repair shops 

General automobile repair shops 

Other automobile repair 

Automobile parking and other services 

Repair services , except autonobile 

Amusement and recreation services, including motion 

pictures 

Producers, orchestras, and entertainers 

Other amusement and recreation services 

Uedical and health services 

Offices of physicians 

Other medical and health services 

Legal services 

Sducational services 

Bigineerir^ and architectural services 

Accountij^, auditing, and bookkeeping services 

Certified public accountants 

Other accounting, auditing, and bookeeping services 
Other services 

Nature of business not allooable 

Footnote at end of table . 



306,403 

19,652 

10,391 

6,730 

2,531 

73,483 
8,675 
10,212 
27,307 
12,517 
14,772 

41,458 
7,713 
7,41b 

26,329 

30,651 
25,356 
15,007 
10,349 
5,295 

26,403 

15,660 
4,466 
11,194 

43,522 
15,298 
28,224 

22,281 

5,646 
8,529 
10,747 
3,029 
7,718 
3,371 

2,132 



4,976,328 

325,760 

176,098 

112,854 

36,808 

1,150,016 
142,057 
169,425 
435,679 
175,059 
227,796 

644,813 
123,194 
117,508 
404,111 

501,336 
417,477 
243,270 
174,207 
33,859 

439,737 

241,491 

63,413 

178,073 

747,918 
266,920 
480,998 

382,860 
87,882 
145,932 
174,382 
49,795 
124,587 
134,201 

39,931 



334,912 

63,695 

35,273 

23,399 

5,023 

72,732 
23,269 
13,193 
16,676 
6,527 
T3,067 

37,474 
6,799 
5,769 

24,906 

35,183 
13,051 
10,753 
7,298 
17,132 

19,661 

26,912 

3,190 

23,722 

33,340 
15,551 
22,789 

15,465 
6,043 
6,298 
7,265 
2,490 
4,775 
5,844 

1,693 



3,435,849 

1,024,124 

629,116 

311,631 

83,377 

665,144 
177,636 
126,182 
161,591 
62,253 
137,482 

255,147 
40,283 
53,962 

160,902 

292,263 
166,212 
102,540 
63,672 
126,051 

153,152 

242,488 

17,139 

225,349 

436,522 
139,748 
296,774 

'112,420 
74,327 
61,740 
53,711 
16,588 
37,123 
64,811 

12,522 



1,652,527 

17,838 

11,294 

1,745 

4,799 

294,234 
9,773 
43,090 

105,182 
73,10i 
63,085 

260,243 
51,099 
59,720 

149,424 

107,254 

101,147 

58,459 

42,688 

6,107 

14«,962 

25,988 

22,983 

3,005 

335,987 
127,482 
208,505 

195,957 
25,418 
72,375 

104,507 
30,698 
73,809 
63,764 

9,069 



215,608 

11,806 
6,923 
2,964 
1,919 

35,145 
3,884 
8,463 

12,588 
1,615 
8,595 

19,199 
4,275 
3,850 

U,074 

22,964 

20,249 

11,376 

8,873 

2,715 

14,011 

8,551 
1,241 
7,310 

61,185 
25,549 
35,636 

23,110 
2,724 
5,114 
8,855 
4,279 
4,576 
2,944 

1,103 



7,741,871 

412,294 

246,665 

98,195 

67,434 

1,234,506 
133,355 
304,195 
434, 9C9 
54,467 
307,580 
666, 679 
149,204 
133,975 
383,500 
808,198 
720,535 
405,537 
314,998 
87,663 

487,362 

317,726 
45,210 
272,516 

2,302,063 

970,883 

1,331,180 

■ 822,746 
95,523 
177,959 
308,506 
146,763 
161,743 
103,309 

35,314 



374,459 

60,033 

39,668 

14,184 

6,181 

73,749 
20,891 
18,114 
15, QU 
1,395 
18,338 

33,136 
9,037 
4,712 

19,387 

30,515 
20,499 
12,578 
7,921 
10,016 

16,442 

36,541 
1,170 
35,371 

77,717 
30,479 
47,238 

21,857 
5,109 
6,411 

10,045 
4,271 
5,774 
2,904 

2,559 



3,830,595 

946,371 

657,254 

193,654 

95,463 

701,162 
173,714 
182,041 
131,704 
11,916 
201,787 

231,738 
40,474 
38,810 

152,454 

325,197 

258,482 

162,120 

96,362 

66,715 

139,373 

334,311 
10,112 
324,199 

774,923 
268,753 
506,170 

159,406 
57,260 
47,521 
85,841 
26,947 
58,894 
27,492 

29,948 



2,758,986 

40,649 

27,703 

8,222 

4,724 

225,891 
13,685 
40,913 
85,662 
13,562 
72,069 

226,461 
36,253 
68,646 

121,562 

131,927 

113,833 

59,901 

53,937 

18,089 

101,676 

26,316 
10,405 
15,911 

1,235,978 
574,936 
661,042 

476,197 
16,41B 
75,891 

154,693 
81,755 
72,938 
46,889 

6,398 



58 



Business Returns/1972 • Proprietorships 



PROPRIETORSHIPS WITH DEPRECIABLE PROPERTY 

Table 2 . 6— RECEEPTS, DEPRECIATION, DEPRECIABLE PROPERTY, AJJD NET PROFIT, BY INDUSTRY AKD SIZE OF BUSINESS RECEIPTS— Continued 
[All figures are estiniates based on samples — money amounts are in thousands of dollars] 



3ii:'=- of cusiness rect^ipts — Coi.tii/. 



Industry 



All industries 

Agriculture, forestiy, and fishing 

Fanns 

Field crop 

Fruit, tree nut, and vegetable 

Horticultiiral specialty 

Livestock 

Animal sjjeGialty 

Farms not allocable 

landscape and horticultural services 

Other Qgriciiltural services, foreatiy, and fishing...... 

Mining '. 

Construction 

General contractors and operative builders 

Building contractors and operative builders 

Other general contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Painting , paper hanging , and decorating 

Electrical work 

Masonry, stonework, and plastering 

Carpentering and flooring 

Contractors, not elsewhere classified 

Contractors not allocable 

Ifanufacturing- 

Lumber and wood products, except furniture 

Printing, publishing, and allied industries 

Machinery, except electrical 

Other manufacturing industries 

Transportation, cojnnuni cation, electric, gas, and sanitary 

services 

Local and interurban passenger transit 

Trucking and warehousing 

Other transportation 

Conmujii cation, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Machinery, equipment, and supplies 

Groceries and related products 

Farm product raw materials 

Other wholesale trade 

Retail trade 

Building materials and garden supplies 

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 

Apparel and accessory stores 

Furniture and home furnishings stores 

Eating places 

Drinidjig places 

Drug stores and proprietaiy stores 

Liquor stores 

Used merchandise stores 

Direct selling organizations 

Other retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Finance 

Inmirance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Lessors, other than buildings 

Real estate agents, brokers, and managers 

Other real estate 

Footnote at end of table. 



$50,000 '.mder $10i ,'-;U' 


$100,000 or more 




Number of 


Business 


Deprecia- 


>^prejia'ule 


Net profit 


Number of 


Business 


Deprecia- 


Depreciable 


Net profit 


businesses 


receipts 


tion 


property 


(less loss) 


businesses 


receipts 


tion 


property 


(less loss) 


(21) 


(22) 


(23) 


(24) 


(25) 


(2o) 


(27) 


(28) 


(29) 


(3r:) 


616,108 


43,245,301 


l,995,8Cf7 


13,412,823 


8,908,775 


502,539 


125,717,312 


2,656,923 


25,578,20i 


9,721,320 


117,933 


7,986,843 


858,603 


3,013,273 


1,210,264 


55,261 


14,570,323 


703,376 


6,703,763 


734,845 


109,721 


7,414,845 


822,867 


7,709,085 


1,063,880 


50,977 


13,673,808 


667,453 


6,403,238 


534,804 


35,673 


2,424,670 


308,537 


2,626,714 


,94,494 


12,574 


2,082,309 


202,845 


1,778,737 


257,232 


5,718 


401,777 


41,403 


416,205 


58,249 


3,809 


922,177 


62,421 


678,054 


87,715 


1,409 


96,881 


4,244 


42,613 


17,867 


625 


128,669 


5,160 


59,203 


14,092 


65,456 


4,384,248 


455,072 


4,501,769 


485,713 


32,789 


10,254,371 


376,990 


3,696,852 


259,090 


478 


38,210 


5,886 


55,564 


-994 


375 


31,315 


7,854 


71,822 


1,046 


987 


69,059 


7,725 


56,220 


8,551 


705 


209,467 


12,137 


US, 570 


15,629 


2,130 


153,306 


10,048 


51,725 


29,259 


907 


159,469 


7,290 


52,287 


18,503 


6,082 


418,692 


25,688 


252,468 


117,125 


3,377 


732,551 


28,628 


248,238 


81,438 


3,352 


240,741 


20,589 


231,443 


15,915 


3,195 


995,176 


78,973 


787,722 


25,682 


56,980 


4,055,190 


132,147 


929,803 


625,385 


53,709 


13,133,030 


272,071 


1,969,316 


1,032,203 


17,200 


1,239,570 


41,197 


315,957 


155,235 


25,576 


7,344,740 


129,899 


976,519 


443,875 


14,780 


1,067,848 


24,530 


190,825 


138,277 


23,6(yl 


6,5U,365 


80,440 


£21,087 


375,302 


2,420 


171,722 


16,667 


125,142 


26,953 


2,912 


833,375 


49,459 


355,432 


58,573 


37,844 


2,682,309 


82,514 


563,230 


439,933 


25,904 


5,502,874 


133,497 


941,031 


564,860 


10,119 


733,105 


16,159 


126,273 


119,708 


6,555 


1,347,384 


22,132 


153,881 


146,501 


3,023 


210,287 


4,482 


26,CH3 


35,108 


1,362 


275,260 


3,526 


23,601 


28,743 


4,518 


317,021 


7,090 


47,423 


50,947 


3,744 


789,970 


11,011 


87,704 


87,099 


5,644 


391,891 


3,566 


57,369 


62,103 


3,327 


762,565 


11,546 


82,217 


75,326 


3,817 


268,335 


4,635 


30,841 


45,874 


2,591 


517,833 


5,511 


37,211 


47,950 


10,723 


761,670 


41,532 


275,281 


126,193 


3,325 


1,809,861 


79,621 


551,417 


179,241 


1,936 


133,311 


8,436 


50, 606 


20,217 


1,229 


290,416 


8,675 


51,765 


23,468 


17,029 


1,198,073 


65,256 


445,581 


190,912 


16,981 


4,371,283 


155,045 


1,307,097 


384, 646 


3,434 


231,609 


26,570 


138,952 


31,218 


3,845 


1,095,662 


69,211 


457,464 


36,234 


2,966 


211,249 


8,173 


72,153 


37,812 


2,500 


462,457 


14,545 


147,592 


55,406 


2,611 


187,940 


8,412 


73,233 


■,1,189 


l,73o 


354,183 


12,080 


122,627 


41,744 


8,018 


567,275 


22, 111 


161,183 


30,693 


3,850 


2,458,931 


59,203 


579,314 


201,262 


17,108 


1,179,489 


140,292 


830,544 


154,807 


U,455 


2,634,273 


199,715 


1,384,130 


168,558 


1,105 


82,138 


11,184 


74,416 


13,370 


454 


o6,539 


6,673 


51,932 


3,074 


12,445 


841,719 


104,717 


553,053 


108,087 


8,750 


1,987,520 


163,402 


1,051,187 


127,460 


1,445 


107,012 


11,959 


127,135 


11,593 


1,363 


..31,3..2 


15,367 


171,631 


16,093 


2,113 


148,620 


12,432 


75,940 


21,757 


889 


l..o,777 


14,269 


99,380 


21,926 


220,060 


15,806,293 


294,422 


2,934,662 


1,535,276 


291,274 


7o,y57,9J9 


779,815 


7,649,514 


4,072,358 


27,417 


1,985,647 


45,364 


333,367 


324,645 


48,437 


21,761,904 


188,519 


1,641,324 


870,660 


3,964 


234,717 


5,757 


43,482 


45,320 


7,683 


2,733,585 


26,662 


248,423 


146,136 


4,935 


362,260 


5,481 


41,105 


36,511 


10,749 


5,994,411 


40,042 


321,867 


163,985 


1,344 


98,655 


2,729 


22,586 


6,963 


3,369 


3,977,293 


13,702 


174,736 


41,557 


17,174 


1,240,015 


31,397 


231,194 


235,851 


26,581 


9,056,514 


103,113 


396,298 


518,982 


190,308 


13,655,573 


246,822 


2,572,592 


1,193,262 


238,859 


54,143,445 


579,227 


5,390,867 


3,126,515 


8,080 


575,077 


11,013 


108,320 


57,726 


12,580 


3,115,082 


38,291 


364,455 


209,515 


6,771 


478,292 


7,109 


83,350 


35,918 


5,889 


1,228,035 


12,096 


143,708 


79,860 


36,987 


2,680,050 


34,338 


369,625 


183,326 


45,198 


U,311,367 


109,151 


1,250,741 


478,480 


27,859 


2,030,383 


23,496 


266,033 


123,132 


38,652 


10,501,202 


92,415 


1,080,716 


391,114 


9,128 


649,667 


11,342 


103,587 


60,694 


6,546 


1,310,665 


16,736 


170,025 


87,366 


42,671 


3,179,222 


40,433 


405,305 


173,156 


89,019 


21,119,575 


152,997 


1,393,393 


978,255 


1,946 


150,158 


1,752 


29,890 


4,061 


10,501 


4,990,464 


21,557 


296,702 


162,916 


36,197 


2,704,572 


32,733 


321,109 


149,257 


68,783 


13,783,154 


104,856 


319,362 


663,108 


4,528 


324,492 


5,948 


54,306 


19,823 


9,735 


2,340,957 


26,584 


282,829 


152,231 


8,943 


641,887 


7,972 


77,834 


71,026 


8,533 


1,660,073 


16,897 


173,538 


169,440 


11,432 


823,399 


16,947 


144,570 


84,870 


14,941 


3,165,033 


40,212 


429,895 


222,135 


27,235 


1,906,782 


55,699 


632,879 


133,341 


17,585 


3,235,675 


84,031 


906,890 


252,953 


14,771 


1,003,465 


25,859 


314, U8 


118,922 


4,275 


508,914 


13,172 


167,025 


60,892 


3,575 


280,462 


3,413 


38,433 


34,633 


10,059 


2,(X4,613 


20,708 


222,240 


210,004 


5,090 


377,379 


4,201 


48,103 


26,830 


10,056 


2,205,931 


13,419 


200,330 


118,669 


1,130 


74,331 


964 


11,577 


U,054 


645 


136,643 


1,704 


15,550 


13,861 


2,464 


167,955 


2,665 


23,933 


19,3(i«; 


747 


131,179 


2,257 


22,620 


8,887 


21,159 


1,467,272 


35, 694 


314, 520 


182,546 


19,240 


3,684,826 


69,292 


594,931 


323,564 


2,335 


165,073 


2,236 


23,703 


17,369 


3,913 


1,047,589 


12,069 


117,323 


75,183 


19,514 


1,326,832 


47,747 


612, 560 


522,319 


9,459 


2,332,439 


99,124 


1,856,862 


276,375 


727 


47,840 


1,262 


8,338 


21,185 


473 


229, 679 


1,367 


21,359 


16,271 


7,278 


490,970 


10,465 


81,784 


229,674 


3,633 


814,752 


3,561 


62,668 


122,739 


11,509 


788,022 


36,020 


522,438 


271,450 


5,303 


1,283,008 


89,196 


1,772,835 


137,366 


1,011 


71,058 


13,902 


285,306 


4,801 


857 


306,571 


58,104 


1,235,242 


-33,211 


(•) 


(-) 


(«) 


(•) 


(») 


(«) 


(•) 


(•) 


(«) 


(») 


7,641 


526,821 


17,116 


134, 537 


201,305 


3,057 


665,315 


20,375 


372,182 


123,554 


2,820 


188,226 


4,587 


43,770 


65,279 


1,348 


307,094 


8,603 


139,932 


41,543 



Business Returns/1972 • Proprietorships 



59 



PROPRIETORSIIIl'S WITH DEPRECIABLE PROPER PY 



Table 2.0— RECEIPTS, DEPRECIATION, DEPRECIAiiLE PROPKKTY, AND NET PROFIT, BY INDUSTRY AWD SIZE OF BUSINESS RECEIPTS— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars) 



Industry 



Si-^e of businesE r.?ceiplE — Continued 



$50,000 under $100,000 



Number of 
business(?s 



Business 
receipts 



Deprecia- 
tion 



Depreciable 
property 



Net profit 
(less loss) 



$100,000 or more 



Number of 
businesses 



Business 
receipts 



Deprecia- 
tion 



Depreciable 

property 



Net profit 
(less lose) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



Hotels and other lodging places. 

Tourist courts and motels 

Trailer parks and cajnps 

Other lodging places 



Personal services 

Coin-operated laundries and diy cleaning 

Other lanndi7, cleanine, and garment services. 

Beauty shops 

Barber shops 

Other personal services 



Business services 

Services to buildings 

Management and public relations. 
Other business services 



Automobile repair and services 

Automobile repair shops 

General automotile repair shops 

Other automobile repair 

Automobile parking and other services 

Repair services, except automobile 

Amusement and recreation services, including motion 

pictures 

Producers, orchestras, and entertainers 

Other amusement and recreation services 



Medical and health services 

Offices of physicians 

Other medical and health services 

Legal services 

Educational services 

B'^ineering and architectural services 

Accounting, auditing, and bookkeeping services 

Certified public accountants 

Other accounting, auditing, and bookkeeping services. 
Other services 



1&3,264 

6,078 

4,089 

1,123 

866 

15,112 
1,376 
3,268 
4,444 

(«) 
5,844 

9,856 
1,293 
1,577 
6,986 

U,40i 

12,153 

6,972 

5,181 

1,251 

6,781 

3,845 
535 

3,310 

34,265 
43,287 
40,978 

14,208 
1,662 
3,233 
3,9U 
2,539 
1,372 
909 



Nature of business not allocable. 



11,391,760 

413,805 

285,866 

70,968 

56,971 

1,025,127 

92,503 

224,193 

282,092 

(•) 
416,282 

684,876 
101,416 
107,084 
476,376 

952,061 
863,840 
497,603 
366,237 
88,221 

471,237 

257,693 

36,285 

221,408 

5,949,816 
3,109,265 
2,840,551 

954,200 
120,247 
228,799 
270,286 
174,543 
95,743 
63,613 



43^,831 

56,892 

.■.l,9iy. 

11,720 

3,208 

65,525 
11,956 
19,457 
8,453 
(•) 
25,321 

38,794 
5,294 
2,621 

30,879 

31,675 
20,231 
10,998 
9,233 
11,444 

13,146 

18,854 
1,166 
17,688 

166,667 
77,653 
89,014 

21,155 
5,520 
5,240 
8,362 
5,338 
3,024 
3,001 

l,'-:)ln 



4,402,3bb 

863,995 

666,465 

140, 6b7 

56,863 

627,580 
92,951 

182,787 
80,107 
(•) 

267,901 

277,969 
33,327 
18,468 

226,174 

297,345 

205,802 

107,855 

97,947 

91,543 

111,722 

195,800 
11,863 
183,937 
1,676,106 
687,486 
988, 620 

167,207 
58,143 
40,259 
61,734 
39,960 
21,774 
24,506 

:i2,591 



4,643.055 

51,397 
36,101 
8,200 
7,096 

183,695 
11,726 
28,663 
41,928 
(«) 
98,049 

163,405 
15,212 
50,935 
97,258 

129,508 

U6,714 

67,822 

48,892 

12,794 

82,291 

43,325 
13,239 
30,086 

3,212,995 
1,893,341 
1,319,6X 

536,606 
26,649 
76,161 

106,455 
71,250 
35,205 
30,568 

9,842 



59,964 

2,922 

2,187 

320 

415 

5,614 
425 
2,134 
531 
(•) 
2,274 

4,446 
626 
574 

3,246 

6,692 
5,561 
2,903 
2,658 
1,U1 

2,056 

2,664 
634 

2,030 
27,483 
17,072 
10,411 

4,235 
257 

2,251 
809 
629 
180 
535 



1,220 



10,331,049 

601,920 

415,474 

60,811 

125,635 

846,404 
59,901 

299,101 
79,228 
(•) 

374,455 

1,030,532 
1U,569 
121,998 
794,965 

1,164,017 
933,593 
472,195 
461,398 
230,424 

329,149 

604,633 
150,007 
454,626 

4,259,990 
2,510,922 
1,749,068 

737,999 
58,795 

471,516 

120,677 
93,719 
26,958 

105,417 

386,290 



362,458 

60,457 

42,044 

6,054 

12,359 

46,925 
7,596 

18,023 
2,186 

(•) 

17,788 

40,383 
2,811 
2,805 

34,767 

36,139 

17,654 

9,051 

8,603 

18,485 

7,394 

44,681 
2,745 
41,936 

100,958 
50,329 
50,629 

12,228 
1,166 
7,925 
2,733 
1,993 
740 
1,469 

6,345 



3,866,496 

957,661 
643,895 

86,062 
227,704 
520,456 

77,850 
176,683 

23,7U 

(•) 
228,025 

295,604 
14,320 
39,853 

241,431 

330,491 
193,962 
98,862 
95,100 
136,529 

62,804 

383,982 

18,287 

365,695 

1,100,517 
454,628 
645,889 

97,086 
14,942 
66,706 
20,085 
13,895 
6,190 
16,162 

53,30l 



(30) 



3,007,827 

24,303 
20,565 
7,981 
-4,243 

119,545 
8,277 

32,114 
9,658 

(•) 

66,812 

1J9,153 
14,433 
37,314 

87,406 

101,330 
87,572 
41,169 
46,403 
13,758 

41,116 

65,554 
55,748 
9,806 

1,966,842 

1,424,745 

542,097 

349,398 
5,095 
109,200 
40,555 
33,234 
7,341 
45,716 

17,825 



(*) Estinate is not shoim separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Receipts not reported are included in the business receipts size class, "Under $10,000." 



60 



Business Returns/1972 • Proprietorships 






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Business Returns/1972 • Proprietorships 



61 






c o 



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15 



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62 



Business Returns/1972 • Proprietorships 



O 4-1 ji> 



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Business Returns/1972 • Proprietorships 



63 



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64 



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65 



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66 



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67 



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69 



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70 



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71 






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4*H»-«- -W-H***-** *> 



72 



Business Retums/1972 • Proprietorships 



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'«9-4»'C9"M- -P 



Business Returns/1972 • Proprietorships 



73 



s s 





S38a 


CM O 








rH rH (M «X) 






m *t\ r- "C <*^ "A "^ 

ir» »n •-> ^ •-* o ■-< 

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to in o ^^ M m r^ 

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to m m m <y- 
in H to >o ni 



s a 



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oj in r^ -^ 



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m m yr\ (f\ to ~t to mO^-aN O 
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cn^cMONc^ cMCjN-ien 
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CM st^mONiH ONCONDy 

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m iH m rH 



74 



Business Returns/1972 • Proprietorships 



S 3 



a s 

S3 5 



a e. 



OJ »J -o 

g<M 41 
0) U 



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S S 3Sa38 88 '^ 8 



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Business Returns/1972 • Proprietorships 



75 





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79 



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«>4^i»ie- ■•-' 



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Section 3 



Partnerships 



Contents 

Industrial Activity by State, 81 

Chart 

3A Ten leading partnership activities, 82 

Basic tables 

3.1 Partners, receipts, selected deductions, and net profit, by 

industry, 83 

Income statement for selected industries, 87 

Income statement, by industrial division and size of total 

assets, 96 

Receipts, selected deductions, and net profit, by selected 

industries and size of business receipts, 102 

Receipts, payroll, depreciation, and net profit for selected 

States and selected industries, 113 

Partners, receipts, and net profit, by State and selected 

industry, 121 

Receipts, payments to partners, and net profit, by number 

of partners and selected industries, 134 

Receipts and net profit for selected industries, by year of 

organization, 137 



3.2 
3.3 

3.4 

3.5 

3.6 

3.7 

3.8 



The statistics in this section cover partnerships, joint 
ventures, svndicates, groups, pools, and most other associa- 
tions of two or more persons organized for profit that were 
not sperificallv classified by the Internal Revenue Code as 
corporations. Partnerships were not taxable as such; the 
partners, who could be individuals, estates, trusts, partner- 
ships, or corporations, reported their share of the partner- 
ship's taxable income (or loss) on their individual (corpora- 
tion or other type^ income tax return. 

Not all partnership business activity is rejiresented in these 
statistics. If there were special agreements among the 
partners to allocate certain of the income or expenses in 
ways not proportionate to their share interests, these income 



or expense items were not reported as a ]3art of the partner- 
ship income statement. They were reportable only on the 
partners' returns (Forms 1040. 1041, 1120) and thus are not 
included here. In addition, the jjarties involved in joint pro- 
duction, extraction, investment, or use agreements that did 
not in\oKp selling services or property produced or ex- 
tracted could elect, under Code section 761, not to be con- 
sidered as partnership. The partners in such an agreement 
re]3orted their share of the business income and deductions 
on their own returns, and no return was filed for the group. 
The actual extent of these business activities is not known; 
however, for petroleum exploration and jiroduition it is 
belie\ed to be significant. 



Industrial Activity by State 

Tables 3.5 and 3.6 present selected data classified by 
industry and by the State where the return was filed. These 
data may serve as estimates of partnership business activity 
within a State, even though the business is not necessarily 
operated in the State where the return was filed. If the 
partners lived in a different State, for example, the return 
might have been filed in that State; and, of course, a few 
partnerships were operated across State lines. However, it is 
assumed that most partnerships conducted their business 
activity in the same State where they filed their returns. 

The sample of partnership returns was designed to yield 
national rather than State statistics, so reliable State esti- 
mates were not possible for many industry classes. For some 
smaller States it was possible to show only a few broad 
industry groupings. Since separate weights for the State data 
were computed by Internal Revenue district to increase the 
reliability of tlie State estimates, the United States totals 
difTer slightly from totals in other tables. The sampling 
variability of the statistics in the State tables is generally 
higher than for the other tables in this report. 



81 



82 



Business Returns/ 1972 • Partnerships 




Business Returns/1972 • Partnerships 



83 



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84 



Business Retums/1972 • Partnerships 



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Business Returns/1972 • Partnerships 



85 









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86 



Business Returns/1972 • Partnerships 



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I o a o 



Business Returns/1972 • Partnerships 

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



87 



All 
industries 



Agriculture, forestry, and fishing 



Field crop 



Fruit, tree 
nut, and 
vegetable 



(■w:riculturul 

aerviCL-a, 

forestry, 

and 

fl.^hi:^' 



Mining 



Oil and gas 
extraction 



PARTNERSHIPS WXTO AND WITHOUT NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc.... 

Nonqualifying dividends 

Interest 

Rents 

Rqyalt ies 

Fana net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total..., 

Inventory, beg inning -of -year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Kent 

Interest 

Taxes 

Bad debts 

Repairs 

Ifcpreciation 

Amortization 

I>epletion 

Retirement plans, etc.... 

Dther employee benefit plans, etc , 

Net loss from other partnerships, etc.. 

Fann net loss 

Net loss, noncapital assets 

Other deductions 

Met profit (less loss) 

Net profit 

Net loss 

PARIUERSHIPS WITH NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Incoroe from other partnerships, etc.... 

.Nonqualifying dividends 

Interest 

Rents 

Royalties 

Farm net profit 

Net gain, ncncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total.... 

Inventory, beginning -of -year 

Purchases 

Cost of labor 

Material and supplies. 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortisation 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc...... 

Net loss from other partnerships, etc.. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit 

Footnote at end of table. 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(V) 



(8) 



(9) 



992,012 

108,638,271 

104,283,3-15 

194,975 

29,195 

1,339,635 

528,710 

133,330 

37,a?3 

264, '113 

l,3;i7,14i 

y9, 019, 824 

50,320,165 
5,069,738 

X,684,602 
3,633,383 
2,510,489 

10,041,697 
5,619,744 

9,651,337 
2,139,439 
2,852,U5 
6,692,561 

4,080,32" 

163,522 

1,512,774 

5,392,^73 

55,799 

198,555 

100,297 

135,709 

590,681 

3,269 

50,903 

14,573,993 

9,618,447 

16,950,199 

~, 331,752 



652,415 

90,063,839 

86,521,515 

181,060 

22,369 

1,116,893 

380,705 

118,328 

33,790 

201,922 

1 ,4-37,257 

73,113,640 
42,945,837 
4,157,109 
30,543,061 
2,943,477 
2,025,654 
-,322,266 
4,545,730 

3,179,511 
1,490,664 
2,Cf71,756 
2,199,517 
2,494,336 

102,403 
'';7,016 
2,7.31,661 
23,129 
155,630 

92,138 

116,332 

38,149 

445 

3,209 

9,521,757 

!■;, '•■",! • • 



114,426 

9,596,642 

8,882,853 

5,522 

626 

38,331 

61,222 

20,673 
35,756 
36,070 
515,587 

3,347,711 

5,797,665 
420,949 

2,861,820 
554,803 
183,110 

2,243,395 
471,412 

130,354 
102,638 
330,457 
365,911 
212,512 

3,647 

310,677 

592,329 

352 

5,809 

982 

1,425 

10,283 

7,405 

5,615 

969,650 

748,931 
1,359,511 

610, 580 



7,789,689 

7,243,796 

4,994 

541 

27,330 

41,243 

19,393 
33,048 
24,748 
394,596 

6,430,178 

4,448,103 
335,927 

2,304,900 
406,136 
141,454 

1,602,778 
343,092 
100,236 
54,770 
227,385 
209,563 
156,362 

1,589 

236,123 

401,517 

1(K 

3,932 

392 
1,007 
1,971 

(♦) 
2,780 

583,788 



102,327 

8,786,762 

8,094,176 

5,493 

584 

36,942 

59,490 

20,533 

35,632 

34,099 

499,763 

3,146,532 
5,432,44a 

403,390 
2,612,036 

508,493 

167,258 
2,195,525 

454,304 

62,763 
84,753 
317,230 
353,321 
196,452 

1,928 

281,929 

546,423 

263 

4,177 

716 

931 

9,191 

7,399 

5,503 

841,155 

640,130 

1,216,315 

576,135 



7,075,793 

6,539,609 

4,967 

499 

26,682 

39,666 

19,255 

32,974 

22,960 

389,186 

5,859,483 

4,128,990 
319,029 

2,081,277 
363,739 
122,029 

1,569,484 
326,568 

41,900 

42,915 

216,040 

202, CK8 

143,534 

1,020 

214,109 

369,334 

98 

3,921 

643 

589 

1,953 

2,747 
489,642 

1,216,315 



33,977 

2,134,084 

1,777,591 

2,5U 

324 

12,698 

23, 377 

2,100 

19,846 

5,000 

290,637 

1,783,169 

871,284 
39,521 

145,341 

178,204 
42,532 

513,290 
47,604 

22,100 
30,670 
164,344 
99,016 
67,014 

493 
US, 731 
166,159 
(*) 

473 

297 

175 

2,714 

(•) 

417 

237,375 

350,915 

447,974 

97,059 



1,774,505 

1,503,309 

2,292 

320 

8,389 

16,989 

1,565 

18,334 

3,773 

219,529 

1,326,531 

668,103 
34,833 

137,363 

132,917 
36,599 

368,682 
42,291 

13,971 
15,696 

111,478 

62,794 

51,220 

331 

93,404 

131,433 

(•) 

332 

(•) 
(») 
(•) 

270 
176,507 



10,141 

787,950 
744,795 
(•) 

124 
6,456 
7,289 

(•) 
(•) 

3,445 
23,733 

769,909 

369,872 
12,823 
35,982 

125,165 
23,766 

175,803 
3,667 

15,416 
13,139 
29,858 
48,529 
35,960 

(•) 

29,368 
63,597 

(«) 

(«) 

(•) 

266 
(•) 
(») 
(•) 
160,147 

18,041 
153,033 
134,992 



5,322 

678,367 

645,549 

(♦) 

(•) 
4,255 
5,&46 

(•) 
(«) 

2,930 
17,785 

525,334 

310,319 
12,162 
33,168 

105,268 
19,761 

142,994 
3,034 

11,419 
7,968 
21,8(X 
14,337 
24,546 

22,355 
29,095 

(«) 

(•) 
(«) 
(-) 

(•) 
81,290 

153,033 



55,653 

5,730,580 

5,445,079 

2,573 

92 

17,259 

27,795 

18,385 
14,136 
25,135 
180,126 

5,465,003 

4,128,823 
348,123 

2,409,301 
188,339 
96,623 

1,484,772 
393,335 

19,516 

29,948 

119,649 

202,778 

89,606 

1,216 
129,785 
306,915 

3,701 

294 

440 

3,551 

(•) 

3,906 
419,621 



265,577 
594,246 
328,669 



4,517,343 

4,287,843 

2,278 

85 

13,857 

16,052 

17,6i2 

12,940 

16,130 

150,516 

3,923,097 

3,104,994 
269,391 

1,892,359 

113,327 

63,108 

1,043,708 
276,899 

12,218 
17,541 
79,731 
123,179 
65,077 

422 

94,780 

201,968 

(•) 

3,586 

243 
208 
379 

2,284 
216,471 



2,551 

134,148 
126, 7U 
(•) 
(•) 

529 
1,029 



C«) 

(•) 

5,267 

128,501 
62,469 

2,923 
21,462 
16,785 

4,337 
21,660 

4,6.98 

5,731 
10,996 
3,379 
2,998 
3,872 

151 
4,045 
9,752 
(•) 

(») 
(•) 
(») 

(-) 
24,012 

5,647 
21,062 
15,415 



105,583 
102,908 
(») 

131 
979 

(•) 
(•) 
1,356 

84,521 
45,574 

18,387 
12,227 

2,561 
14,100 

4,344 

4,292 
1,710 
3,027 
1,738 
2,691 

(•) 
3,Cf70 
6,788 

(«) 

(•) 
(•) 
(•) 

(«) 
15,374 

21,062 



12,099 

809,880 
788,679 
C») 

42 
1,389 
1,732 

(•) 
(-) 

1,971 
15,824 

701,129 

365,217 
17,559 

249,734 
46,310 
20,852 
47,870 
17,108 

67,591 
17,885 
13,227 
12,590 
16,060 

1,719 
28,748 
45,906 
(•) 
(•) 

266 
494 
(•) 
(•) 
(•) 
128,495 

108,751 

143,196 

34,445 



713,891 
704,187 
(«) 
(•) 

648 
1,577 

(«) 

(«) 
1,788 
5,410 

570,695 

319,113 
16,898 

223,623 
42,397 
19,425 
33,294 
16,524 

58,336 
11,855 
11,345 
7,515 
12,828 

569 
22,014 
32,183 
(•) 



(«) 

249 
413 

(•) 

{-) 

(•) 
94,146 

143,196 



13,562 

1,494,662 

1,416,074 

1,834 

(•) 

7,801 

15,313 

23,175 
(•) 

3,564 
26,855 

1,880,378 

458,052 
12,791 
91,261 
74,526 
27,214 

267,138 
14,878 

86,234 
24,283 
40,414 
34,782 
42,327 

3,304 
46,071 
153,673 
(•) 
133,619 

2,046 
2,684 
56,474 

1,306 
794,974 



-385,716 
296,895 
682,611 



6,763 

1,158,752 

1,101,332 
326 
(») 

6,129 
13,837 

20,098 
(•) 

2,580 
14,405 

861,857 

3U,814 

5,997 

74,026 

51,635 

20,966 

166,051 

6,861 

57,823 
10,268 
18,857 
15,182 
26,179 

739 
37,681 
74,022 

(«) 

109,438 

C«) 
2,009 
625 

26 

196,038 



(10) 



U,537 

1,0U,887 

949,750 
1,820 

(«) 
6,835 
8,951 

21,244 

2,142 
21,104 

1,383,323 

253,584 

3,346 

60,468 

24,547 

9,587 

159,677 

4,041 

52,679 
18,695 
26,132 
27,014 
29,083 

2,692 
20,233 
78,779 

(•) 

U2,914 

1,019 

979 

55,899 

1,284 
702,261 

-371,436 
250,195 
621,631 



5,970 

791,035 

745,318 
312 

(«) 
5,480 
8,080 

18,304 

1,202 
12,299 

540,840 

170,728 
1,902 
54,813 
18,459 
7,529 
90,442 
2,417 

X,427 
7,808 
8,181 

12,093 

17,957 

319 
16,720 
46,411 
(«) 
89,568 

555 
520 
625 



(•) 
134,847 

250,195 



Business RetLims/1972 • Partnerships 

Table 3. 2-- INCOME STATEMErrr FOR SELECTED IHDUSTRIE&— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Mining — 
Continued 



Other mining 



Cons true tion 



General 
contractors 



special trade contractors 



Plumb iiig, 

heating , 

and air 

conditioning 



Painting, 

paper 

hanging, 

and 

decorating 



Masonry, 
stonework, 

and 
plastering 



Contractors, 

not 

elsewhere 

classified 



Contractors 

not 
allocable 



PARTNERSHIPS WITH AND WITHOUT NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Rcyalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beg inning -of -year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation - 

Amortization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net prof it (less loss) 

Net profit 

Net loss 

PARTNERSHIPS WITH NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Inccme from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beg inning-of -year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Other emplcyee benefit plans, etc 

Net loss from other partnerships, etc 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit 

Footnote at end of table. 



(u) 



(12) 



(13) 



(14) 



(15) 



(lb) 



(17) 



(18) 



2,025 

482,775 
466,324 
(•) 
(•) 

966 
6,362 

1,931 
(») 
1,422 
5,751 

497,055 

204,468 
9,445 
30,793 
49,979 
17,627 

107,461 
10,837 

33,555 
5,588 

14,282 
7,768 

13,244 

612 
25,838 
74,894 
(») 
20,705 

1,027 
1,705 
(») 

(•) 
92,713 

-14,280 
46,700 
60,980 



367,717 
356,014 
(•) 

(«) 

649 
5,757 

1,794 
(♦) 
1,378 
2,106 

321,017 

141,086 
4,095 
19,213 
33,176 
13,437 
75,609 
4,4i4 

23,396 
2,460 

10,676 
3,089 
8,222 

420 
20,961 
27,611 
(«) 
19,870 

469 
1,489 



(«) 

61,191 



9,571,983 

9,455,043 

3,944 

157 

13,655 

38,359 

437 
(«) 
9,801 
50,571 

8,664,157 

6,705,359 
293,068 
1,277,820 
1,281,225 
1,329,903 
2,852,531 
329,188 

361,730 
192,777 
131,415 
84,299 
143,877 

8,476 

91,298 

178,724 

60 

945 

7,131 
14,335 

2,360 

1,014 
740,357 

907,826 

1,084,047 

176,221 



49,174 

8,139,066 

8,038,217 

3,680 

153 

12,036 

30,707 

435 
(«) 
8,922 
44,350 

7,055,019 

5,5IX,319 
245,303 
1,087,700 
1,054,331 
1,102,907 
2,273,584 
2 59,506 

305,275 

119,727 
105,118 
48,349 
120,729 

5,314 

73,179 

145,061 

46 

798 

6,393 

12,699 

805 

564 
606,643 



6,216,469 

6,129,875 

3,510 

132 

10,416 

28,269 

414 
(«) 
8,181 
35,658 

5,823,083 

4,795,774 
208,058 
580,419 
710,602 
961,928 

2,581,778 
247,011 

152,800 
77,963 
91,389 
66,229 
66,213 

3,361 
53,832 
98,662 
(») 

718 

3,240 
5,646 
2,141 

314 
404,783 

393,386 
539,883 
146,497 



5,073,458 

5,000,176 

3,306 

128 

9,018 

22,361 

(•) 
(•) 

7,442 
30,601 

4,533,575 

3,774,603 
169,132 
465,617 
532,219 
768,405 

2,023,996 
184,766 

120,130 
48,269 
69,980 
34,463 
50,372 

1,323 
40,594 

75,184 
(•) 

654 

2,502 

4,871 

586 

210 
309,818 



3,332,786 

3,302,881 

(•) 

(•) 

3,239 

9,733 

(•) 
(•) 
1,599 
14,850 

2,820,480 

1,895,391 
84,602 
686,831 
569,086 
367,137 
269,455 
81,720 

208,391 

114,814 

39,970 

17,585 

77,316 

5,115 
37,026 
77,899 
(•) 

134 

3,891 
8,689 
(») 

700 
333,298 

512,306 
540,907 
28,601 



3,048,071 

3,020,561 

(«) 

(•) 
3,068 
3,344 

(♦) 
(») 

1,459 
14,215 

2,507,164 

1,718,960 
76,053 
614,248 
520,740 
333,664 
248,822 
74, 567 

184, 606 
71,458 
35,082 
13,690 
70,067 

3,991 
32,226 
69,124 
(•) 
(•) 
3,891 
7,828 
(•) 

354 
295,587 

540,907 



643,082 

638,360 

(«) 

(«) 

405 
1,894 

(•) 
(•) 

209 
2,198 

581,218 

454,748 
41,182 
232,837 
106,374 
72,811 
40,904 
39,360 

17,429 

18,648 

6,368 

4,005 
14,019 

698 
3,068 
9,605 
(•) 

692 
1,366 



(«) 
50,468 

61,864 
70,264 

3,400 



4,679 

580,387 
577,047 
(♦) 
(•) 

343 
1,079 

(») 
(-) 

177 
(«) 

510,123 

410,261 
37,025 

212,556 
98,172 
63,531 
35,765 
36,838 

13,005 

12,050 

5,621 

1,618 

12,429 

643 

2,245 

7,040 

(•) 

692 
1,365 



(«) 

43,1(7? 



70,264 



4,731 

235,213 

234,228 
(•) 

(«) 

22 
715 

(•) 

(•) 

189 

184,312 

110,728 
1,160 
27,023 
48,658 
17,102 
18,151 
1,366 

18,516 

8,411 

2,165 

989 

6,218 

258 
1,223 

4,752 



(•>) 

405 
(-) 

(•) 
30,115 

50,901 
52,588 
1,687 



4,096 

216,161 
215,183 
(«) 
(•) 

19 
715 

(•) 

(<) 
(♦) 

163,573 

104,892 
1,035 
26,120 
46,111 
15,476 
17,414 
1,264 

15,746 

3,795 

1,629 

873 

5,758 

205 

993 

3,912 



(») 

i:! _ 
(-) 

24,850 



6,142 

514,096 
510,872 
(.) 
(•) 

676 
1,279 



20 
1,212 

414,269 

295,694 
2,497 
63,846 
120,172 
75,215 
36,526 
2,562 

34,146 

12,877 

2,689 

1,742 

13,443 

786 
2,093 
7,492 
(*) 



428 

!,173 



(«) 
40,704 

99,827 

102,227 

2,400 



5,545 

479,505 
476,319 
(•) 
(♦) 

674 
1,254 



(*) 
1,201 

377,278 

272,061 
2,261 
56,600 
108,377 
72,804 
34,324 
2,305 

32,973 
8,448 
2,275 
1,536 

12,442 

273 
1,933 
7,161 



(•) 
35,938 



102,227 



1,940,395 

1,919,421 

(«) 

(•) 

2,136 

5,845 

(•) 

1,350 
11,251 

1,640,681 

1,034,221 
39,763 
363,125 
293,882 
202,009 
173,874 
38,432 

138,300 
74,878 
28,748 
10,849 
43,636 

3,373 
30,642 
56,050 
(•) 

134 

2,245 
4,745 
(-) 

613 
212,011 

299,714 
315,828 
16,114 



17,549 

1,772,018 

1,752,012 

(•) 

(•) 

2,032 

5,296 

(«) 

1,242 
U,104 

1,456,190 

931,746 

35,732 

318,972 

268,080 

181,803 

161,319 

34,160 

122,882 

47,165 

25,557 

9,663 

39,438 

2,870 
27,055 
51,011 
(») 
(•) 
2,245 
4,267 
(«) 

324 
191,692 

315,821! 



Business Returns/1972 • Partnerships 

Table 3.2— INCOME STATQIENT FDR SELECTED INDUSTRIES— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars) 



89 



Manufacturing 



Lumber 
and wood 
products, 

except 
furnitui-o 



Printing , 
publishing, 
and alllc-d 
Industries 



Machinery', 

except 
electrical 



Other 

manufacturing 

industries 



Trajisportatioii, i_'oinmuiiii!aiiou, electric, gas, and sanita 



Transportation 



Trucking and 
warehousing 



Other 
transpor- 
tation 



Communi- 
cation, 
electric, 
gas, and 
sanitary 
services 



PARTNERaUPS WITH AND WITHOUT NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts. 

Income from other partnerships, etc.... 

Nonqualifying dividends ■ 

Interest , 

Ftents 

Royalties 

Farm net profit < 

Net gain, noncapital assets 

Other receipts ■ 

Total deductions ■ 

Oost of sales and operations, total.... 

Inventory, beg inning -of -year 

Purchases ■ 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and vages 

Payments to partners 

Rent 

Interest 

l^xes , 

Bad debts 

Repairs 

Depreciation. 

Amortization 

Depletion 

Retirement plans, etc 

Other emplcyee benefit plans, etc 

Net loss from other partnerships, etc.. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

PARTNERSHIPS WITH NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts.. • 

Incaae from other partnerships, etc.... 

Nonqualifying dividends 

Interest 

Rents 

Rcyalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total.... 

Inventory, beg inning-of -year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less : Inventoiy, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

D^reciation 

Amortization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit 

Footnote at end of table. 



(20) 



(21) 



(22) 



(.23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



5,766,973 

5,689,332 

202 

32 

9,736 

U,211 



(•) 

5,178 
44,069 

5,366,530 

3,881,241 
376,356 

2,324,413 
822,293 
274,272 
510,662 
426,755 

209,840 
105,828 

85,097 

53,374 

116,301 

10,123 

79,249 

201,343 

1,225 

35,606 

7,472 
14,330 
15,099 
(•) 

407 
548,994 

400,443 
588,356 

137,913 



21,466 

4,966,878 

4,912,400 

201 

31 

7,890 

9,698 

1,199 
(») 
4,021 
31,363 

4,378,522 

3,291,954 

318,382 
2,044,741 
7Ca,096 
201,732 
380,307 
354,304 

163,429 
79,356 
64,828 
28,936 
96,074 

7,102 

63,513 

122,205 

384 

22,734 

6,014 

10,878 

179 

(•) 

215 

-15,7:0 

533,356 



4,899 

951,580 

935,910 

(«) 

(•) 
2,061 
3,736 

(«) 

(«) 
3,732 
6,053 

852,655 

592,001 
47, sen 

328,025 

115,057 
30,908 

121,495 
50,988 

31,750 
14,702 
10,321 
10,060 
21,946 

763 
22,446 
36,590 
(») 
26,267 

329 
1,107 
(•) 

116 
84,095 

99,025 
103, 569 

4,544 



875,660 

861,475 

(*) 

(•) 
1,959 
3,326 

(•) 

(•) 
3,018 
5,695 

772,091 

545,549 
42,855 

301,503 

102,182 
30,077 

115,248 
46,316 

26,045 

12,339 

9,283 

8,996 

19,800 

700 
19,726 
31,653 
(•) 
22,282 

319 
890 



(») 



(«) 

74,273 



6,052 

531,78-7 
524,331 

(•) 

837 
1,408 

(«) 



2,683 

482,410 

236,023 
17,303 

104,700 
87,541 
21,553 
24,831 
19,905 

38,747 
21,560 
14,250 
3,284 
11,575 

1,732 
3,678 
11,327 
(♦) 



1,446 
2,160 
(•) 

94 
136,526 

49,377 
89,617 
40,240 



4,053 

463,648 

459,927 



(») 



632 
902 

(«) 

93 
2,CK4 

374,031 

208,658 
14,312 
94, 610 
78,168 
18,657 
18,279 
15,368 

29,293 
16,921 
9,582 
1,952 
10,162 

1,358 

3,095 

9,362 

(•) 

1,421 
2,003 
(») 

(.) 

30,130 

35,61" 



2,503 
266,291 



254,169 
(«) 



(•) 



317 
567 

(«) 
(•) 

55 
1,044 

243,8Ca 

159,506 
20, 585 
87,161 
48,777 
12,400 
12,403 
21,820 

9,214 
13,530 
5,114 
1,775 
5,414 

518 
1,755 
7,441 
(») 



380 
570 



(♦) 
37,569 

22,490 
37,176 
14,686 



1,807 

239,556 

237,510 

(•) 

(*) 

315 
546 



(•) 
(•) 



202,380 

144,204 
17,428 
79,473 
45,112 
9,787 
11,066 
18,662 

7,705 
8,246 
3,633 
1,197 
5,803 

318 
1,579 
6,301 
(•) 

380 

547 



22,460 



4,017,215 

3,954,922 

(•) 

22 
6,571 
8,420 

1,556 
(•) 
1,294 
34,289 

3,787,664 

2,893,711 
290,964 

1,804,527 
570,918 
209,411 
351,933 
334,042 

130,129 
56,036 
55,412 
38,755 
76,866 

7,110 

51,370 

145,985 

1,064 
(•) 

5,317 

10,493 

15,080 

1 

192 

290,804 

229,551 
357,994 
128,443 



11,453 

3,388,014 

3,353,488 

(♦) 

21 
4,984 
4,924 

968 
(«) 

856 
22,632 

3,030,020 
2,393,543 
243,787 
1,569,155 
475,634 
143,211 
235,714 
273,958 

105,386 
41,850 
42,330 
16,791 
60,309 

4,725 

39,113 

74,889 

227 

(«) 

3,894 

7,438 

160 

1 

104 

238,807 

357,-':i94 



1,649,901 

1,612,086 

(•) 

(•) 

2,465 

11,678 

(•) 
(•) 

8,977 
13,705 

1,480,789 

518,472 
13,170 

244,787 
72,496 
26,866 

179,803 
18,650 

179,769 
40,455 
46,125 
38,415 
59,315 

2,673 

80,144 

137,085 

897 

899 

2,645 
2,942 
(•) 

1,615 
368,532 

169,112 

229,786 

60,574 



12,306 

1,350,761 

1,322,444 

(•) 

(•) 

2,20i 

9,754 

(♦) 

(«) 
7,563 
7,896 

1,120,975 

436,280 
9,726 

208,621 
62,076 
25,331 

143,849 
13,323 

145,267 
22,154 
29,742 
20,864 
45,910 

1,180 

55,860 

85,526 

224 

120 

2,056 

2,211 

(•) 

1,253 
271,852 



15,453 

1,382,000 

1,350,055 

(•) 

(•) 

1,887 
10,707 

(•) 
(<•) 

5,156 
13,205 

1,238,171 

488,109 
12,163 

237,228 
60,316 

25,804 
159,283 

17,135 

136,813 
35,070 
38,773 
25,051 
50,768 
1,561 
68,890 

102,089 

(•) 

162 

1,892 
2,302 
(•) 

1,604 
284,824 

143,829 

179,113 

35,289 



1,131,455 

1,108,50; 

(♦) 

(«) 

1,730 

3,813 

(•) 

(•) 
3,812 
7,695 

952,337 

414,317 
8,744 

201,928 
54,730 
24,355 

136,945 
11,885 

114,865 
19,030 
25,903 
14,067 
40,268 

716 
43,925 
65,113 
(•) 
(«) 
1,887 
1,840 
(») 

1,253 
203,513 



11,533 

991,514 

968,122 

(•) 

(•) 
1,134 
9,134 

(«) 

(•) 
3,394 
8,928 

875,983 

274,373 

6,047 

143,454 

47,301 

20,733 

66,478 

9,540 

112,528 
29,383 
31,438 
15,955 
41,380 

827 
59,117 
74,005 
(♦) 

114 

1,386 
1,726 

(•) 

1,583 
232,037 

115,531 
130,395 

14,864 



8,057 

826,297 

308,966 

(•) 

(•) 
1,058 
7,262 

(») 

(♦) 
2,152 
6,057 

695,902 

246,414 

5,284 

123,330 

44,390 

19,752 

61,701 

3,543 

95,179 
14,317 
21,116 
11,868 
32,884 

449 
43,138 
55,273 
(•) 
(•) 
1,331 
1,323 
(«) 

1,250 
170,173 



390,486 

331,933 
40 
(«) 

753 
1,573 

(•) 

56 
1,762 

4,277 

362,188 

213,735 

6,116 

93,774 

13,515 

5,071 

102,305 

7,545 

24,185 
5,687 
7,335 
9,095 
9,388 

734 
9,773 
28,084 
(•) 
(•) 

505 
576 
(•) 

(♦) 
52,737 

28,298 
48,723 
20,425 



2,334 

305,153 

299,538 
15 
(•) 

572 
1,551 

(•) 

1,660 
1,639 

256,435 

168,403 

3,460 

78,098 

10,340 

4,503 

75,244 

3,342 

18,686 
4,713 
4,787 
2,199 
7,334 

267 
5,788 
9,840 



(♦) 



506 
517 



(•) 
33,340 



3,252 

267,901 
262,031 



578 

971 



3,821 
500 

242,618 

30,363 
1,007 
7,559 

U,680 
1,062 

10,520 
1,465 

42,955 
5,395 

7,352 

13,364 

3,547 

1,U2 
11,254 
34,996 

(«) 

(•) 

753 
640 
(«) 

(«) 
83,708 

25,283 
50,668 
25,385 



2,415 

219,305 
213,940 



474 
941 



3,751 
200 

168,638 

21,463 

(») 

5,693 

7,346 

976 

6,904 

(•) 

30,402 

3,124 

3,839 

6,797 

5,642 

464 
6,934 
20,413 
(•) 
(«) 

(•) 

371 

(«) 



68,339 

50,668 



90 



Business Returns/1972 • Partnerships 

Table 3.2— INCOME STATDJENT FOR SELECTED INDUSTRIES— Continued 
[All figures are estimates based on sajnples — money amounts are in thousands of dollars] 



Wholesale and retail trade 



Wholesale 
trade 



Retail trade 



Building 

materials 

and 

garden 

supplies 



General 

merchandise 

stores 



Food stores 



rocery 
l.(jres 



Other food 
stores 



Automotive dealers and 
service stations 



PARTNERSHIPS WITH AND WITHOUT NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc... 

Honquallfj'ing dividends 

Interest 

Rents 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total... 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Other engjlpyee benefit plans, etc 

Net loss from other partnerships, etc. 

Farm net loss 

Net loss , noncapi tal assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

PARTNERSHIPS WITH NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc... 

Nonquali fying dividends 

Interest 

Rents 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total.. • 

Inventoiy, beginning-of-year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less : Inventoiy, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Not prof i t 

Footnote at end of table. 



(30) 



(31) 



02) 



(33) 



(3A) 



(35) 



(36) 



(37) 



(38) 



196, i86 

37,105,180 

36,656,453 

18,703 

2,006 

47,279 

102,063 

3,105 

613 

13,449 

261,50? 

34,883,840 

27,617,119 

3,255,598 

25,848,843 

261,066 

285,417 

1,540,426 

3,574,231 

2,541,462 
492,809 
561,294 
185,960 

599,337 

62,346 

158,915 

376,552 

2,751 

1,252 

11,944 

22,795 

3,903 

(«) 

3,346 

2,241,735 

2,221,340 

2,459,503 

238,163 



145,431 

33,382,154 

32,973,790 

18,669 

1,946 

41,095 

92,4&4 

3,058 

507 

10,153 

240,47? 

30,922,651 

24,834,382 

2,812,366 

23,264,080 

234,903 

239,559 

1,399,772 

3,116,293 

2,199,786 
3S1,157 
449,281 
142,030 
519,476 

50,646 

133,087 

303,467 

1,632 

1,169 

11,297 
20,113 
2,973 
(.) 

554 
1,871,639 

2,459 /lO? 



34,499 

13,103,719 

12,935,960 

5,781 

326 

15,453 

24,026 

1,509 

470 

2,529 

U7,665 

12,480,896 

10,704,656 

1,018,516 

9,815,103 

65,835 

91,486 

827,572 

1,113,856 

581,539 

127,639 

90,391 

51,423 

135,252 

21,914 

41,205 

98,920 

258 

790 

5,877 
3,033 
779 
(•) 

520 
611,683 



622,323 

680,297 

57,474 



25,949 

12,088,974 

11,929,773 

5,757 

322 

13,399 

22,570 

1,489 

414 

1,865 

113,335 

11,408,677 

9,856,517 

892,599 

9,047,080 

58,469 

73,657 

766,396 

981,684 

523,126 
104,292 
76,994 
42,647 
121,863 

17,368 

36,543 

84,675 

214 

788 

5,626 
7,180 
653 
(•) 

157 
530,012 

W0,797 



161,201 

23,946,750 

23,666,041 
12,922 
1,680 
31,823 
77,857 

1,596 

143 

10,919 

143,769 

22,351,679 

16,889,997 

2,233,322 

16,012,061 

194,735 

193,915 

712,849 

2,456,885 

1,956,033 
363,327 
467,183 
134,251 
462,486 

40,155 

117,507 

277,116 

2,493 

462 

6,067 

14,727 

3,124 

(•) 

2,326 

1,613,622 

1,595,071 

1,774,927 

179,856 



U8,820 

21,246,298 

20,997,393 

12,912 

1,624 

27,693 
69,714 

1,569 
(•) 

8,237 
127,013 

19,471,371 

14,955,487 

1,916,L24 

14,195,412 

175,938 

165,886 

633,371 

2,131,244 

1,673,896 
275,089 
369,973 
99,144 
396,024 

33,003 

96,336 

218,236 

1,418 

381 

5,671 
12,898 
2,220 
(«) 

397 
1,331,103 

1,774,927 



1,879,992 

1,345,750 
(•) 

40 
4,622 
10,217 

147 
(») 

1,587 
17, 558 

1,747,270 

1,360,619 

285,155 

1,336,370 

17,150 

21,952 

38,187 

338,195 

136,041 
29,895 
17,202 
16,426 
33,706 

5,472 

10,575 

22,414 

233 

200 

476 
1,120 
(♦) 

185 
112,473 

132,722 

144,720 

11,993 



1,712,111 

1,631,322 

(♦) 

36 
4,217 
8,840 

(*) 
(•) 

1,380 
16,099 

1,567,391 

1,230,684 

252,554 

1,213,007 

15,182 

18,524 

31,403 

299,991 

123,079 
24,355 
14,153 
12,550 
31,026 

4,730 
9,172 
19,680 
(•) 
(•) 

461 
1,085 
(») 

147 
95,305 



920,061 

905,481 
(«) 

42 

2,245 
5,479 

(•) 
(«) 

390 
5,914 

357, 537 

613,105 
148,186 
602,217 
1,273 
799 
16,497 
155,867 

99,950 
11,437 
15,829 
5,056 
18,654 

1,263 
3,562 
9,082 
(«) 
(-) 

161 
522 

(•) 
(») 
73,812 

62,524 
67,390 
4,366 



3,787 

840,102 

326,673 

(♦) 

(•) 
1,895 
5,256 

(•) 
(») 

232 
5,513 

772,712 

560,592 
126,364 
551,444 
330 
599 
15,582 
134,227 

92,966 
9,756 

13,026 
3,417 

16,731 

965 
3,122 
7,675 

(•) 

(•) 

145 
424 

(*) 
(«) 
63,833 

67,390 



5,305,375 

5,273,839 

163 

351 

2,645 

10,854 

47 
(«) 

1,297 
16,106 

5,077,405 

4,241, 574 

255,702 

4,118,332 

27,076 

21,444 

87,869 

268,849 

322,277 
49,599 
58,471 
16,412 
72,883 

2,617 

21,043 

46,502 

245 

69 

l,5Ca 
3,434 

(«) 

(•) 

32 

239,986 

227,970 
254, 543 
26,573 



18,262 

4,614,227 

4,587,976 

(•) 

322 
2,059 
9,190 

(«) 
(«) 

753 
13,698 

4,359,684 

3,680,960 
204,249 
3,580,857 
25,238 
17,070 
79,317 
225,771 

265,419 
36,144 
45,016 
12,248 
61,872 

1,912 
17,083 
38,133 
224 
(-) 
1,393 
2,634 
(•) 
(•) 

23 
196,521 

254,543 



4,414,937 

4,387,000 

140 

333 

2,520 

8,449 

36 
{•) 
1,196 
15,262 

4,242,409 

3,602,533 
232,231 
3,525,440 
19,154 
10,306 
65,033 
250,136 

246,640 
35,103 
41,112 
12,443 
59,924 

2,258 

15,932 

33,963 

133 



976 
2,593 
(•) 
(«) 

27 
183,113 

172,528 

192,778 

20,250 



13,367 

3,334,856 
3,811,459 
(•) 

30i 
1,935 
7,311 

(«) 
(«) 

670 
13,004 

3,642,073 

3,124,215 

190,323 

3,055,933 

18,628 

9,862 

59,407 

210,438 

202,132 

24,819 

30,912 

9,441 

50,948 

1,639 

13,093 

23,017 

112 



897 
1,918 
(•) 
(«) 

18 
153,874 

192,773 



390,433 

886,839 

(•) 

(•) 

125 
2,405 

(•) 

(») 

101 
844 

834,996 

639,041 
23,471 

592,892 
7,922 
10,633 
22,831 
18,713 

75,637 
14,496 
17,359 
3,969 
12,959 

359 
5,m 

12,539 
(•) 
(♦) 

525 
841 
(-) 

(•) 
51,873 

55,442 

61,765 

6,323 



4,895 

779,371 
776,517 
(•) 
(•) 

124 
1,379 



(«) 
(•) 

83 
694 

717,606 

556,745 
13,426 
524,924 
6,610 
7,208 
19,910 
15,333 

63,287 
11,325 
14,104 
2,807 
10,924 

273 
3,990 
10,116 
(•) 
(«) 

496 
716 
(•) 

(•) 
42,647 



6, 513, 384 

6,461,587 
(«) 

21 

6,127 

11,116 

693 

(•) 

1,912 

31,449 

6,187,445 

5,153,960 
517,013 
4,763,889 
73,797 
54,130 
298,516 
553,385 

346,875 
73,966 
88,947 
31,363 
96,812 

12,445 

22,109 

43,226 

41 

16 

841 
2,708 
1,603 

257 
312,276 

325,939 
355,963 
30,024 



25,394 

5,856,136 
5,810,308 
(•) 

18 
5,655 
9,739 

687 
(♦) 

817 
28,434 

5,500,173 

4,619,296 
449,393 
4,267,209 
70,805 
49,259 
266,237 
483,607 

306,401 
53,744 
76,193 
24,111 
85,633 

10,735 
19,071 
34,953 
37 
(•) 

823 
2,607 
(•) 

50 
264,935 

355,963 



Business Returns/1972 • Partnerships 

Table 3.2— INCOME STATIMENT FOB SELECTED INDUSTRIES— Continued 
[All figures are estimates rased on samples — raone.v ancunts are in thousands of dollars) 



91 



wholesale and retail trade — Continiied 



Retail trade — Continued 



Automotive dealers and 
service stations — Continued 



Gasoline 

service 

stations 



Other 

automotive 

dealers 



Apparel and 

accessoiy 

stores 



Furniture 

and home 

furnishings 

stores 



Eating 
places 



Dri lilting 
places 



Liquor 
stores 



Other 

retail 

trade 



Wholesale 
and retail 
trade not 
allocable 



PAKTNERSfflPS WITH AND WITHOUT NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Ifeterial and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss frcm other partnerships, etc 

Farm net loss 

Net loss , noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

PARIHEESHIfS WITH NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income form other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc 

Farm net loss 

Net loss, noncapital assets 

Other deducticms 

Net profit 

Fcotnote at end of table. 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(4.,) 



(40 



19,03? 

2,753,175 

2,735,251 

(•) 

(•) 

1,031 

3,965 

(•) 

465 
11,374 

2,580,4B5 

2,081,494 

94,222 

1,985,037 

6,745 

21,174 
66,225 
91,909 

163,002 
32,818 
58,576 
7,537 
60,653 

4,227 
6,860 
22,580 
(•) 



169 
669 
(♦) 

(.) 
136,881 

172,690 

183,214 

10,524 



16,027 

2,446,343 

2,430,675 

(•) 

(*) 

1,008 

3,136 

(*) 

429 
10,009 

2,263,129 

1,840,134 
34,308 

1,752,889 

6,604 

20,154 

56,242 

30,013 

146,882 
20,904 



3,534 
5,529 
17,432 
(«) 



169 
658 



(•) 



(♦) 
116,106 



820,019 
(•) 



632 
1,594 



961 
2,739 

777,202 

602,024 

124,875 

607,240 

6,683 

3,831 

9,883 

150,458 

60,748 
16,169 
12,517 
6,311 
14,345 

1,985 
2,912 
8,115 
(•) 



155 
478 
(•) 

{•) 
51,211 

48,763 
58,397 
9,634 



696,765 
692,174 
(•) 



623 
1,447 



85 
2,416 

638,368 

501,025 
97,850 

507,144 
5,793 
2,993 
9,051 

121,806 

51,006 

11,547 

8,794 

4,843 

11,226 

1,563 

2,443 
6,374 
(•) 



155 
473 



(«) 



(•) 
38,895 



U,248 

1,253,521 

1,233,278 

(*) 

(•) 
2,026 
3,922 



191 
13,522 

1,124,886 

782,844 

244,128 

780,614 

2,371 

7,272 

27,802 

279, X3 

117,201 

30,929 

44,534 

6,091 

22,568 

2,357 
3,988 

10,762 
(♦) 

182 
532 



(•) 
102,632 

128,635 

139,761 

11,126 



1,154,131 

1,134,660 
(•) 
(«) 

1,780 
3,905 



191 
13,014 



713,283 
209,465 
711,316 
2,155 
5,018 
25,936 
240,607 

105,938 

24,216 

37,734 

5,440 

20,645 

2,077 
3,504 
9,727 
(•) 



(•) 
91,099 



1,553,851 

1,523,332 

(•) 

70 
6,656 
3,932 

(•) 

300 
19,403 

1,404,803 

988,305 
236,905 
937,910 
15,782 
11,259 
47,656 
261,207 

136,283 
25,885 
31,246 
10,416 
29,810 

6,680 
6,961 
15,830 
(«) 
(•) 

435 
1,229 
(♦) 
(♦) 

35 
151,304 

149,0« 

158,905 

9,857 



1,430,950 

1,403,694 

(*) 

(•) 

5,796 

3,809 

(«) 

265 
17,174 

1,272,045 

90i,823 
209,874 
860,499 

14,655 
9,068 

45,328 
234,601 

124,571 

20,325 

26,567 

8,969 

26,983 

5,155 
6,014 
14,410 
(«) 

431 
1,031 
(♦) 

(♦) 
132,695 



22,167 

2,178,818 

2,140,956 

(♦) 

(•) 

2,384 
12,552 

(•) 

1,937 
19,963 

2,013,433 

1,014,396 
37,103 
905,092 
38,346 
27,238 
42,367 
35,750 

419,229 
41,899 

101,826 
20,948 
80,849 

778 
23,670 
56,422 
1,103 
(•) 
1,119 
2,833 
(«) 
(•) 

1,886 
246,018 

165,385 
202,203 

36,818 



1,796,328 

1,766,435 

(•) 

(-) 

2,300 
10,302 

(-) 

1,649 
15,071 

1,594,625 

831,124 
30,894 

746,464 
30,959 
20,273 
31,379 
29,345 

329,979 
29,493 
73,829 
13,46" 
63,303 

535 

17,756 

40,554 

416 

(») 

919 
2,535 
(*) 



189,690 



10,836 

665,995 

647,743 
(•) 

618 
8,579 

(•) 

(•) 
7,374 

602,247 

310,681 
22,241 

291,524 

(•) 

3,249 
15,777 
23,404 

91,308 
22,461 
24,931 
9,348 
30,096 

377 
8,440 
22,442 
(«) 

(•) 

348 
(.) 



63,748 
76,405 
12,657 



8,236 

557,419 

540,553 
(«) 



431 
3,272 

(«) 

(•) 
6,468 

431,014 

262,598 
19,168 

245,548 

(•) 

2,505 
14,204 
19,111 
69,971 
17,633 
13,513 
5,753 
24,145 

307 
6,799 
14,093 
(*) 



(•) 
(•) 



60,607 

''6,405 



4,612 

838,233 
833,845 
(•) 
(•) 

168 
2,190 



1,085 
905 

791,301 
664,795 
81,431 
637,263 
4,958 
7,721 
24,099 
90,682 

35,441 
10,995 
12,461 
4,703 
20,163 

536 
2,621 

7,490 
351 



135 

163 



46,932 
51,361 
4,429 



743,485 
739,215 
(«) 
(•) 

167 
2,176 



1,085 
802 

692,124 

585,785 
70,688 

564,874 

(•) 

7,433 
17,923 
80,031 

31,452 
7,263 

10,252 
3,455 

16,597 

477 
2,510 
6,314 
(«) 

135 

156 



27,377 

fl,361 



32,406 

2,837,520 

2,800,230 

(-) 

1,143 

4,330 

9,016 



(•) 

730 
11,575 

2,545,352 

1,759,716 

405,458 

1,638,645 

12,638 

38,851 

114,079 

450,203 

251,428 
66,211 
71,736 
13,486 
56,945 

7,630 

14,338 

42,946 

377 

(•) 

1,027 

1,838 

(•) 

159 
257,361 

292,166 
323,676 
31,508 



20,316 

2,540,909 

2, 506, 507 

(•) 

(•) 

3,393 

8,225 



(•) 

425 
10,720 

2,217,233 

1,566,342 

343,475 

1,454,194 

10,932 

36,137 

105,557 

383,953 

224,120 

52,160 

54,685 

9,729 

48,579 

6,060 

U,305 

32,742 

209 

(-) 

1,003 

1,590 

{•) 

24 
208,536 

323,6''6 



(48) 



54,711 
54,452 



(•) 
(•) 



(•) 
(-) 

51,265 
22,466 

(") 
21,679 

(•) 

(•) 

(•) 
3,490 

3,390 

(•) 

3,720 

286 

1,599 

(•) 
(•) 

516 



(•) 



3,446 
4,279 
(•) 



46,882 
46,624 



(•) 
(■) 



(*) 
(«) 

42,603 
22,378 

(«) 
21,586 

(•) 

(-) 

(•) 

(•) 

(•) 
(«) 
(•) 
(«) 
1,539 

(•) 
(») 
(-) 



(•) 



10,524 
4,?"'9 



92 



Business Returns/1972 * Partnerships 

Table 3.2 — INCOME STATEIJENT FOR SELECTED INDUSTRIES— Continued 
[All figures ere estimates based on samples — money amounts are in thousands of dollars] 



PARTNERSHIPS VlTti AHD WITHOUT NET PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc.... 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Faro net profit 

Net gain, noncapital assets. 
Other receipts 



Total deductions. 



Cost of sales and operations, total. 

Inventory , beg inning-of -year 

Purcnases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Tajces 



Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Other emplcryee benefit plans, etc 

Net loss from other partnerships, etc. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 



Net profit (less loss). 

Net profit 

Net loss 



PARINERSHIPS WITH NET PROFIT 
Number of partnerships 



TotaJ. receipts. 



Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Farm net profit 

Net gain, noncapital assets. 
Other receipts 



Total deductions. 



Cost of sales and operations, totad. 

Inventory, beg inning -of -year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 



Bad debts 

Repairs 

Depreciation 

Amortisation 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 



Lnsurance 



and real estate 



(■i':') 



21,692,961 

19,277,362 

135,604 

25,692 

1,179,515 

171, 638 

(•) 
161,735 
u77,966 

22,642,161 

2,738,657 

542,821 

792,534 

57,179 

179,251 

1,771,075 
604,203 

1,385,237 

382,114 

629,992 

5,470,403 

2,341,707 

4i,940 
574,682 
3,357,977 
12,656 
18,44.9 

18,803 
16,757 
469,991 
(•) 

31,303 
5,147,921 

-949,200 
3,756,960 
4,706,160 



203,237 

13,750,722 

11,778,329 

126,447 

19,447 

937,128 

109,118 

55,736 
(-) 

1<!5,143 
549,330 

9,993,762 

2,010,282 
310,267 
549,855 
46,166 
125,906 

1,292,439 
314,351 

917,953 

219,030 

290,893 

l,530,4/i5 

1,077,192 

18,329 

255,954 

1,109,299 

3,250 

15,609 

17,241 
12,986 
17,806 
(«) 
1,930 
2,445,208 



(50) 



Net profit 3,756,960 

Footnote at end of table. 



92,354 

3,564,845 

1,973,919 
U9,956 

23,757 
925,380 

41,331 

55,419 
{») 

43,123 
331,922 

3,208,742 

205,621 

16,374 

107,375 

1,913 

9,297 

81,449 

11,237 

574,781 
191,186 
103,604 
558,600 
140,538 

20,lCa 
13, 532 
49,880 
5,272 
15,555 

15,529 
8,943 
390,354 
(•) 

7,211 
907,613 



356,103 

1,308,969 

952,866 



47,679 

3,007,399 

1,535,893 
113,618 

17,978 
812,557 

33,335 

49,103 
(-) 

38,790 
356,092 

1,698,430 

96,890 
8,925 

41,797 

1,496 

716 

53,773 
9,822 

483,216 
132,761 

65,063 
271,954 

84,156 

5,913 

10,145 

23,738 

596 

13,630 

14,644 
7,565 
U,333 
(•) 
1,079 
475,416 



Banking, 
and credit 

agencies 

other than 

banlis 



(51) 



2,426 

155,047 

86,838 

(•) 

4,454 

50,397 

3,365 

(«) 

1,287 
6,827 

117,600 
6,596 



•) 
•) 




31,561 
11,369 

5,650 
19,644 

5,022 

3,765 
392 

2,495 
(•) 
(-) 

(•) 

970 
(•) 

(«) 
23,761 

37,447 

43,275 

5,828 



1,957 

142,176 

80,842 
(•) 
(«) 

46,102 
3,207 

(•) 

1,237 
6,728 

93,901 



•) 






30,373 
6,476 
5,238 

14,952 
4,915 

3,203 
371 

1,936 
(•) 
(«) 

(») 
(•) 
(•) 

(») 
23,037 



Security, 

conmodity, 

brokers, 

and services 



(52) 



3,954 

2,134,537 

1,566,551 

15,050 

1,183 

226,638 

1,314 

(«) 

3,674 
319,711 

1,655,970 
8,863 
(«) 

(«) 

(•) 

(•) 

(♦) 

522,570 

145,995 

77,174 
219,353 

67,577 

6,814 

4,537 

13,809 

698 

(-) 

15,100 

7,830 

11,295 

(») 
552,926 

473,567 
555,504 
76,937 



2,042 

1,867,348 

1,342,314 

13,532 

543 

202,497 

366 



Holding and 

investment 

compajiies 



(53) 



(*) 



(-) 
303,036 



1,311,344 



(-) 
(•) 
(•) 



(•) 
(») 

442,613 
119,294 

55,862 
191,265 

53,228 

2,193 

4,069 

9,445 

500 

(•) 

14,219 

6,561 

9,174 

(«) 
389,374 



Insurance 
agents, 
brokers, 

and 
service 



(54) 



320, 530 
103, 534 

13,120 
647,845 

36,652 

54,996 
(•) 

33,167 
55,384 

1,435,172 

190,162 
13,613 
104,332 
1,741 
9,061 
69,490 
8,075 

20,650 
33,822 
20,780 
319,598 
67,939 

9,522 
8,653 

33,576 
4,543 

15,414 

(«) 

98 
377,894 
(•) 

5,951 
325,926 

-159,911 
710,190 
870,101 



43,630 

997,875 

162,237 
98,716 
14,802 

563,958 
29,262 

48,710 
{•) 
33,829 
46,328 

287,635 

32,075 
6,164 

38,271 

1,324 

498 

42,428 
6,610 

10,225 
6,991 
3,963 
65,737 
21,013 

517 

5,705 

12,307 

94 

13,489 

(-) 

58 
1,530 
(•) 

382 
62,955 

710,190 



9,650 

1,342,002 

1,295,967 

(-) 

(•) 

19,491 
4,990 

(•) 



132 
20,756 

968,718 
182,450 
(«) 

33,788 
4,331 
(♦) 

144,134 
(*) 
124,409 

48,769 

20,262 
6,191 

22,834 

6,339 

1,779 
10,032 

(«) 

(-) 
1,063 
2,052 

(♦) 

(•) 
542,225 

373,284 

395,493 

22,209 



8,520 

1,239,145 

1,201,117 

(«) 

(«) 

17,148 
3,227 

(«) 

70 
16,917 

843,652 
150,554 
(«) 

25,915 
(«) 
(•) 

120, Ul 
(«) 
112,251 

39,465 

18,039 
3,913 

21,417 

6,236 
1,488 
8,464 

(-) 

(•) 

1,040 
1,973 
(•) 

(•) 
478,499 



Real estate 



Operators 
of buildings 



(55) 



(56) 



273,243 

16,736,114 

16,007,476 

15,191 

1,730 

234,644 

125,317 

7,569 
(«) 

118,525 
275,288 



18,464,701 

2,350,536 

525,926 

650,871 

50,935 

169,918 

1,545,492 
592,556 

636,097 

142,159 

506,126 

4,905,612 

2,178,335 

18,500 

559,321 

3,298,065 

7,278 

2,393 

2,206 
5,757 
79,442 
(•) 

24,036 
3,693,083 

-1,673,587 
2,052,498 
3,731,085 



9,504,178 

8,991,319 

12,372 

1,264 

157,423 

72,556 

6,629 
(«) 
86,283 
176,321 

7,451,680 

1,762,838 
300,821 

482,143 
40,339 
125,154 
1,118,550 
304,169 

322,486 
46,304 
207,791 
1,304,573 
971,619 

6,180 

244,321 

1,077,097 

2,548 

1,978 

1,557 
3,443 
6,273 
(•) 

845 
1,491,293 

2,052,493 



Lessors, 
other than 
buildings 



(57) 



224,310 

12,815,494 

12,360,562 

11,190 

1,572 

154,999 

46,585 

4,671 
(«) 

39,877 
146,022 

14,651,902 
135,517 
28,181 
72,242 
4,036 
4,799 
67,251 
40,992 

566,104 
95,759 

471,735 
4,463,449 
2,046,911 

12,400 

536,235 

3,187,814 

6,071 

1,461 

1,462 
4,604 
65,4U 
(») 

19,556 
3,037,210 

-1,336,403 
1,422,865 
3,259,273 



U6,564 

6,371,343 

6,106,201 

9,733 

1,107 

95,957 

24,907 

4,204 

59,294 
69,940 

4,943,478 

82,310 
5,139 

43,858 

2,475 

1,660 

42,766 

13,633 

240,609 
22,643 
185,552 

1,162,371 
908,260 

4,074 

230,735 

1,029,740 

2,044 

773 

845 
2,512 
3,221 
(«) 

618 
1,072,137 

1,422,365 



Real estate 
agents, 
brokers , 

and 
managers 



(58) 



294,705 
251,797 
(•) 

63 

13,014 

7,144 

2,467 
(«) 
2,997 
16,434 

326,645 

18,766 

(•) 

4,637 

3,068 

837 

9,999 

(•) 

5,504 

4,335 

8,408 

117,368 

49,651 

364 

8,744 

47,178 

(«) 

1,253 

(•) 

137 
(*) 
(•) 
(•) 
57,683 

-31,940 
106,162 
138,102 



15,649 

231,074 
196,249 
(-) 
(•) 

10,232 
5,118 

2,143 
(-) 

2,548 
14,295 

124,912 
14,349 
(«) 
(•) 
1,671 
430 
7,930 
(•) 
2,563 
1,454 
3,542 
30,915 
21,547 

(«) 

4,942 
22,400 
(•) 

1,101 

(•) 
(•) 
(•) 

(«) 
20,917 



Other real 
estate 



784, 587 

728,893 

(•) 

(•) 

U,608 
20,101 

(•) 

4,549 
18,674 

701,812 

298,031 
69,010 
35,002 
8,260 
5,U6 
190,809 
60,166 

46,431 
15,444 
11,982 
60,457 
23,903 

463 
6,259 
23,763 
(«) 
(«) 

UO 

381 

5,013 

(•) 
189,369 

82,775 

171,059 

88,284 



6,329 

659,138 
614,492 
(«) 
(«) 

9,645 
13,042 



4,503 
16,742 

488,079 

230,537 
50,261 
77,289 
7,261 
2,213 
136,703 
43,190 

37,986 

7,424 

9,350 

19,041 

10,881 

167 
4,032 
10,219 

(•) 

294 

(») 

(») 
157,852 

171,059 



95 
240,387 



Business Return$/1972 • Partnerships 

TabXe i.^ — ].nOJMk^ ^STAThMhlNX \-\)h SKLtUTbUJ lNUU;^rHlt-S— i-:oiitiiiUL*d 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



93 



Hotels and other lodging places 



Motels, 

motor hotels 

and tourist 



Other lodging 

places 



Laundries , 

dry cleaning, 

and garment 



Beauty 
shop;^ 



Barber 
shops 



Other 
personal 
services 



PAimEKSHIPS WITH AND WITHOUT NIT PROFIT 
Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc 

NonqualifVing dividends 

Interest 

Rents 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

lieteriol and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

AiDortization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

PARTNERSHIPS WITH NFT PBOnT 

Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Rc^olties 

Fann net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions. 

Cost of sales and operations, total 

Inventory, beglnning-of-year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

AsDrtization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit 

Footnote at end of table. 



(60) 



(a) 



(62) 



(63) 



(64) 



(6i) 



(66) 



(67) 



172, 8t>. 

21,448,386 

20,990,765 

28,425 

623 

39,076 

112,673 

18,772 

24,343 
233,709 

14,985,654 

2,453,020 
140,222 

1,119,352 
504,496 
191,232 
657,068 
159,350 

4,728,146 
792,903 

1,019,755 
446,671 
556,506 

28,004 
169,277 
885,638 

37,652 
1,924 

49,187 
60,251 

29,704 
(«) 
6,297 
3,720,698 



6,46^', 732 

7,109,521 

&46,789 



130,189 

19,243,497 

18,875,597 

26,027 

193 

32,050 

72,479 

18,330 

17,055 
201,766 

12,133,976 

1,968,731 
105,042 
889,646 
383,580 
161,318 
546,738 
117,593 

4,262,202 
600,533 
379,827 
151,575 
446,414 

17,182 
U0,331 
455,295 

22,294 

1,801 

47,139 
54,296 
13,411 
(•) 

887 
3,102,034 

7,109,521 



13,324 

1,528,532 

1,449,640 
(•) 

7,682 
48,330 

(•) 

4,604 
17,743 

1,605,512 

261,029 
19,731 

155,128 
49,786 
8,509 
50,868 
22,993 

274,268 
23,068 
79,698 
205,796 
112,059 

4,304 

52,200 

197,464 

629 

(«) 

815 
2,336 
6,087 
(•) 

550 
385,186 

-76,980 
149,263 
226,243 



6;758 
858,729 



815,584 
(•) 



4,887 
24,713 



2,857 
10,284 

709,466 

129,015 
8,638 
79,143 
19,378 
4,626 
27,343 
10,113 

133,803 
12,586 
40,843 
52,958 
54,814 

1,648 

28,776 

74,047 

298 



199 
636 

(•) 

(«) 

351 

179,193 

149,263 



756,739 
722,775 
(») 

4,358 
17,214 



3,080 
9,298 

750,431 

105,510 
4,005 
57,650 
24,901 
4,762 
19,149 
4,957 

127,512 
11,988 
39,934 
96,553 
51,871 

2,133 
27,101 
(«) 

455 
5 

156 
625 

(•) 

(•) 

(•) 

193,289 

6,308 
87,039 
80,731 



3,215 
477,043 



454,606 
(•) 



3,365 
10, 519 



2,116 
6,423 

390,004 

54,092 
1,867 

29,769 
9,94i 
3,384 

11,265 
2,137 

75,860 
6,912 
26,443 
31,937 
28,320 

981 
17,719 
(<) 

273 

37 
233 
(«) 
(♦) 
(«) 
102,028 

87,039 



7,445 

771,793 
726,865 
(•) 

3,324 
31,116 

(•) 

1,524 
8,445 

855,081 

155,519 
15,726 
97,478 
24,385 
3,747 
31,719 
18,036 

146,756 
11,080 
39,7&; 

109,243 
60,188 

2,171 

25,099 

105,828 

174 

(«) 

659 
1,711 
(•) 

(») 
191,897 

-83,288 

62,224 

145,512 



3,543 
381,686 



26,798 
1,098,947 

1,082,898 
(•) 

1,580 
7,150 

(») 

2,336 
2,963 

907,085 

274,431 
20,809 

108,148 
75,757 
36,093 
54,442 
20,818 

190,301 
64,669 
67,670 
13,669 
X,478 

2,154 

15,768 

52,621 

83 

(•) 

384 
1,689 
(») 

(•) 
188,340 

191,862 

209,269 

17,407 



20,585 
963,612 



360,978 
(•) 


949,325 
(•) 


1,522 

14,194 


1,511 
5,700 


_ 


(♦) 


741 
3,861 


2,281 
2,775 


319,462 


754,343 


74,923 
6,771 

49,374 
9,434 
1,242 

16,078 
7,976 


244,393 

17,831 
100,086 
65,269 
31,247 
49,193 
19,233 


57,943 
5,674 
14,400 
21,021 
25,994 


159,398 

47,931 

52,688 

8,688 

29,034 


667 

11,057 

30,024 

25 


2,Oi5 
13,378 
39,360 
(•) 


16Z 
403 


347 
1,617 


- 


(•) 


(•) 

77,165 


(•) 
155,350 



10,052 
414,574 
407,762 



751 
3,527 

(•) 

1,908 
599 

369,135 

113,462 
4,440 
20,370 
45,033 
21,331 
25,755 
3,467 

69,028 
16,850 
26,424 
7,524 
14,802 

194 

9,244 

29,123 



(•) 



215 
817 



(«) 
80,580 

45,439 
56,538 
11,099 



7,054 

3X,072 
328,574 



694 
2,379 

(«) 

1,901 
497 

277,534 

95,146 
2,479 
16,801 
37,731 
17,153 
23,642 
2,660 

52,532 

10,056 

17,330 

3,817 

11,776 

129 

7,379 

18,417 

(•) 

(») 



(•) 
59,952 



56, 53S 



178,735 

175,810 
(•) 

(*) 
(•) 



(•) 
(•) 

143,228 

25,433 
1,232 
7,503 

10,871 
5,446 
(») 
1,509 

47,748 

16,833 

14,463 

945 

5,515 

31 
1,372 
4,183 



(») 
(•) 



(•) 
26,646 

35,507 
37,591 
2,084 



149,044 
(•) 



(•) 
(«) 



(») 

{«) 

114,238 

21,816 

832 

5,867 

10,099 

4,905 

(«) 

1,123 

38,373 
11,941 
11,102 
673 
4,290 

(♦) 
1,108 
3,298 



(«) 



(-) 
21,569 



4,059 

94,878 
94,061 



(-) 
(•) 



(•) 

66,579 
2,743 
(•) 
(•) 
(♦) 

584 
(») 
(•) 

28,985 

8,00a. 

11,794 

(•) 

2,453 



266 
2,162 



(♦) 



28,299 

28,620 

321 



3,500 



(68) 



5,578 

410,760 
405,265 
(•) 

749 
2,508 

(«) 

82 
2,119 

323,143 

132,793 
14,954 
79,588 
18,471 
8,732 
26,726 
15,678 

44,540 
22,985 
14,984 
4,836 
11,703 

1,929 
4,886 
17,153 
{•) 



158 
749 
(•) 

(•) 
71,388 

82,617 

86,520 

3,903 



4,413 



90,737 


386,974 


89,923 


381,784 


- 


(•) 


(•) 


742 


(•) 


2,317 


- 


(«) 


_ 


50 


(«) 


2,044 


62,117 


300,454 


2,643 


124,788 


(*) 


14,337 


(•) 


76,825 


(•) 


16,057 


(•) 


3,605 


(•) 


24,250 


(») 


15,236 


28,102 


40,391 


5,763 


20,171 


11,250 


13,006 


(♦) 


3,829 


2,375 


10,643 


_ 


1,896 


262 


4,629 


2,055 


15,590 


- 


(«) 




158 


(•) 


720 




(«) 


_ 


(♦) 


9,218 


64,611 



86,520 



94 



Business Returns/1972 • Partnerships 

Table J.2— TriTOME 3TATD/EMT TOR SELECTED INTiUSTRIF^— Continued 
[All figures are estimates bastd on samples — money amoiuits are in thousands of dollars] 



PARTNERSHIPS WITH AND WITHOUT NET PROFIT 
Number of partnerships 

Tbtal receipts 



Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rente 



Rcr/alties 

Farm net profit 

Net gain, noncapital assets. 
Other receipts 



Total deductions. 



Cost of sales and operations, total. 
Inventory, beg inning -of -year. ..... 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less : Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 



Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc. 

Other employee benefit plans, etc 

Net loss from other partnerships, etc. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 



Net profit (less loss). 

Net profit 

Net loss 



PARTNERSHIPS WITH NET PROFIT 
Number of partnerships 



Total receipts. 



Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Farm net profit 

Net gain, noncapital assets. 
Other receipts 



Total deductions. 



Cost of sales and operations, total. 

Inventory, beg inning-of -year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 



Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc.... 
Net loss from other partnerships, etc 

Farm net loss 

Net loss, noncapital assets 

Other deductions 



Net profit.,. . 
Footnote at 



Services — Continued 



Business 
services 



(69) 



23,325 

1,425,254 
1,366,643 
(-) 

(-) 
5,931 
16,632 

(*) 

9,531 
17,928 

1,327,838 

336,237 
14,175 

186,900 
49,841 
17,271 
86,300 
13,250 

47,202 
43,535 
108,328 
26,774 

6,073 

30,294 

313,451 

320 

(*) 

906 
1,902 
2,607 
(^) 

3,249 
246,656 

97,416 
263,101 
165,685 



14,822 



Automobile and repair services 



(70) 



19,431 

1,048,223 
1,031,942 
(«) 

663 
6,742 

C») 

3,270 
5,509 

892,913 

484,580 
29,215 

353,131 
61,762 
52,057 
20,009 
31,594 

91,279 
35,512 
46,120 
18,624 
30,442 

1,900 
11,782 
51,682 
(•) 
(«) 

335 
1,291 
(•) 

(«) 
118,953 

155,310 
178,975 
23,665 



15,307 



,058,494 


383,849 


,017,245 


872,013 


(«) 


(•) 


(«) 




4,019 


439 


11,301 


5,372 


(♦) 


(«) 


5,337 


2,794 


12,575 


3,134 


795,393 


7(X,874 


278,577 


403,629 


11,509 


25,034 


153,524 


290,395 


37,526 


51,657 


13,174 


46,658 


7l-;,323 


15,575 


15,479 


25,690 


121,261 


71,695 


31,296 


18,749 


32,290 


33,903 


18,293 


10,298 


I9,eiu 


24,291 


989 


1,411 


10,013 


8,734 


99,991 


36,975 


99 


(«) 


(•) 


(«) 


870 


322 


1,148 


996 


1,013 


(•) 


(») 


_ 


{•) 


(«) 


179,566 


93,416 



Automobile repair shops 



(71) 



178,975 



751,166 
(») 



307 
2,972 



2,485 

623,937 

397,225 
23,457 

284,253 
52,659 
50, 576 
13,366 
27,086 

58,812 
26,316 
22,913 
4,132 
17,597 

1,683 

3,380 
14,384 



295 
1,045 
(*) 

(») 
76,082 

133,154 

140,749 

7,595 



11,423 
674,764 



140,749 



Ger.eral 
automobile 
repair shops 



(72) 



7,547 

382,505 
379,471 



137 
1,258 



(») 
1,616 

307,034 

201,188 
16,548 

163,703 

23,558 

12,936 

7,149 

19,706 

23,455 

13,303 

10,796 

2,559 

8,455 

742 
1,329 
7,140 



(«) 



34,640 

75,471 

77,803 

2,332 



6,299 
353,116 



669,567 


350,693 


(«) 


- 


278 


135 


2,372 


658 


(«) 


(«) 


2,386 


1,607 


534,015 


275,313 


353,132 


186,793 


20,257 


15,714 


249,573 


147,859 


47,412 


21,767 


46,371 


11,705 


12,600 


6,963 


23,081 


17,215 


46,817 


20,459 


16,695 


9,224 


17,606 


9,250 


3,242 


1,954 


15,433 


7,681 


1,331 


642 


2,730 


1,012 


12,283 


6,484 


290 


(«) 


768 


(«) 


(•) 


- 


(») 


_ 


63,615 


31,470 



Other 

automobile 

repair 



(73) 



6,316 
374,586 



371,695 
(») 



170 
1,714 



(*) 



316,903 

193,037 
6,909 
120,550 
29,101 
37,640 
6,217 
7,380 

35,357 

13,013 

12,117 

1,573 

9,142 

941 
2,051 
7,244 



(•) 

798 
(•) 

(•) 
41,442 

57,683 
62,946 
5,263 



5,124 
321,648 



318,374 
(») 



(•) 



(«) 

779 

258,702 

166,339 
4,543 
lCa,714 
25,645 
34,666 
5,637 
5,866 

26,358 
7,471 
8,356 
1,288 
7,752 

689 
1,718 
5,799 



(•) 

(«) 
U) 

32,145 



Automobi le 

par icing 
and other 
services 



(74) 



5,568 
291,132 

23o,r,'6 
(•) 

356 

3,770 

(«) 

3,177 

1,024 

^ij, '76 

87,355 

5,758 

63,878 

9,103 

1,481 

6,643 

4,506 

32,467 

9,196 

23,207 

14,492 

12,845 

217 
3,402 
37,298 
(•) 
(•) 

(•) 

246 
(») 

(•) 



22,156 
38,226 
16,070 



3,884 

209,035 
202,446 
(•) 

161 
3,000 

(•) 

2,701 
748 

170,859 

50,497 
4,777 

40,822 

4,245 

287 

2,975 

2,609 

24,873 
2,054 

16,297 
7,056 
8,858 

30 
6,054 
24, 692 
(•) 
(«) 

(») 

228 
(«) 

(•) 
29,801 

33,226 



Miscellaneous 

repair 

services 



(75) 



11,401 

440,861 

439,063 



(•) 



482 
778 



(«) 



355,324 

203,373 
26,075 

139,572 
40,326 
20,490 
12,519 
31,109 
33,484 
22,703 
10,416 
2,451 
10,315 

1,231 
3,041 
8,068 

(») 

(») 

(») 

4 
(•) 

(•) 
55,079 

85,037 

93,999 

8,962 



8,167 

392,173 
390,740 



(•) 



439 
637 



(•) 



298,174 

134,233 
17,855 

123,842 
36,876 
16,802 
10,316 
21,458 

26,312 
13,430 
8,20; 
1,954 
8,980 

882 
2,630 
6,295 

(•') 

(«) 

(•) 

478 
(») 

44,622 
93,999 



Business Returns/1972 • Partnerships 

Table 3. ^ — INCOME STATIl'.] :ii .-J:'. SELECTED INDUSTRIES— Continued 
[All figures ore estimates based on samples — inone;,' amoujitK ar-j in thuuL-onds oi: dollari; 



95 



Services — Continued 



Medical and health service 



Offices of 
f^sicians 



Other medical 

and health 

servicers 



Ural 
stTvices 



Engineering 

and 

architectural 

services 



Accountit^g, auditing, and bookkeeping: 



Certified 

public 

accouiitanlE 



Ot_ht^r 

accoujitirig , 

audi tine, and 

bookkeeping 

servi>.'es 



Other 
services 



Nature of 
husiness 

not 
allocable 



PAimJERSHIPS WITH AND WITHOUT NET PROFIT 
Number of partnerships 



(77) 



(78) 



(79) 



(80) 



(81) 



(8i) 



(8J) 



(84) 



(85) 



Total receipts. 



Business receipts 

Inccoe from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Fajm net profit 

Net gain, noncapital assets. 
Other receipts 



Total deductions. 



Oost of sales and operations, total. 

Inventory, beg inning -of -year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Ta:ces 



Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion^ 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc. 

Fanm net loss 

Net loss, noncapital assets 

Other deductions 



net profit (less loss). 

Net profit 

Net loss 



PAfllNEBSHIPS WITH NET PROFIT 
Number of partnerships 



Total receipts. 



Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Fann net profit 

Net gain, noncapital assets. 
Other receipts 



Total deductions. 



Cost of sales and operations, total. 

Inventory, begiiming-of-year 

Purchases.. 

Cost of labor 

Material and supplies. 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 



Bad debts 

Repairs 

Depreciation 

AiDsrtization 

Depletion 

Retirement plans, etc 

Other employee benefit plans, etc 

Net loss from other partnerships, etc. 

Farm net loss 

Net loss, noncapital assets 

Other deductions 



18,376 

"1,396,136 
1,2^11 
(•) 
3,7i0 

9,391 

(•) 



1,596 

X,785 

2,669,093 

272,770 
14,950 
79,644 
86,309 
42,964 
64,516 
15,613 

996,468 
163,593 
213,563 
32,225 
102,516 

4,344 

17,788 

58,451 

167 

(•) 

11,142 

17,U1 

363 



Net profit. 



M 



1,777,311 

1,3(>4,235 

26,424 



16,832 
4,151,927 

4,105,323 
(.) 

(-) 
3,392 
3,661 

(•) 

1,584 
31,74" 

2,347,692 

210,001 
14,664 
72,718 
52,476 
39,880 
45,441 
15,178 

397,304 

134,659 

139,468 

21,206 

86,295 

2,925 

15,460 

49,938 

113 

(«) 

10,608 
15,056 

(•) 

(•) 

713,992 

1,804,235 



10,329 

2,923,069 

2,891,746 

(•) 

(•) 

1,586 

3,659 



1,560 
24,296 

1,472,856 

38,472 
1,464 
8,254 

10,702 
9,970 
9,774 
1,692 

597,010 
U8,475 
134,054 
5,887 
46,874 

781 

8,594 

20,555 

54 



9,216 
11,927 
(•) 

{«) 
430,872 

1,450,213 

1,455,655 

5,442 



9,739 

2,879,265 
2,849,051 

{•) 

(•) 

1,572 
3,634 



1,560 
23,226 

l,423,ao 
37,407 
1,454 
8,189 
10,702 
9,953 
8,794 
1,685 

578,593 

101,969 

131,961 

5,689 

45,876 

654 
8,416 
20,209 



9,139 
11, 711 
(-) 

(•) 
471,347 

1,455,655 



8,547 

1,523,835 

1,504,390 
(•) 
(•) 
2,154 

5,73; 

(») 



10,489 

1,196,237 

234,298 
13,486 
71,390 
75,607 
32,994 
54,742 
13,921 

399,458 
45,113 
79,509 
26,338 
55,642 

3,563 

9,194 

37,896 

113 

(») 

1,926 

5,184 

(•) 

(«) 

297,421 



327,598 
348,580 

20,982 



7,093 

1,272,662 

1,256,272 

(•) 

(♦) 
1,820 

5,027 

(') 

(•) 
8,521 

924,082 

172,594 
13,210 
64,529 
41,774 
29,927 
36,647 
13,493 

318,711 
32,690 
57,507 
15,517 
40,419 

2,271 

7,(>i4 

29,729 

64 

(•) 

1,469 

3,345 

(») 

(•) 
242,145 

348,530 



26,075 

5,931,831 

5,830,235 

U,057 

33 

8,947 

8,548 

244 



423 
72,294 

2,843,656 
94,659 
(•) 
(») 
1,739 
902 
90, 545 
(•) 
1,232,171 
164,596 
296,393 
11,373 
108,299 

4,062 

11,947 

63,314 

663 

142 

14,138 

15,362 

9,627 

51 
821,854 

3,083,175 

3,097,126 

13,951 



24,272 

5,838,562 

5,738,720 

11,057 

31 

8,778 

7, act 



420 
71,508 

2,741,436 
90,302 

(♦) 

(♦) 

(♦) 

(•) 
86,408 

(•) 
1,210,455 

115,499 

288,126 
10,559 

106,166 

3,873 

11,735 

61,977 

668 

142 

14,035 

15,160 
9,627 

51 
803,056 

3,097,126 



1,391,545 

1,369,475 

3,360 

(•) 

2,527 

831 

(«) 

123 
15,117 

1,126,398 

274,878 

3,153 

13,122 

93,039 

4,855 

164,336 

3,627 

357, 602 

60,172 

39,836 

5,011 

26,744 

742 

2,752 

12,753 

31 

(•) 

7,453 

5,Cf76 

872 

118 
332,400 

264,647 

274,469 

9,822 



1,310,972 

1,290,013 

3,274 
(•) 
2,337 
521 



(«) 



117 
14,622 



253,711 
2,828 
10,920 
85,338 
{•) 
(♦) 
2,959 

340,793 
40,495 
37,103 
3,911 
25,113 

701 

2,660 

11,895 

31 

(«) 

7,422 

4,348 

650 

118 
306, 594 



2,958,550 

2,918,220 

6,547 

121 

4,570 

1,530 

(-) 

192 
27,299 

2,112,364 
17, 522 
(») 
(•) 

9,983 

1,370 

6,214 

743 

1,205,447 
180, 513 

145,705 
13,172 
67,426 

2,323 
6,596 
32,551 

1,210 
(♦) 
12,313 
13,833 

1,064 

(•) 
413,172 

845,636 

351,364 

5,678 



3,768 

2,903,589 

2,863,667 
6,547 
(») 

4,531 
1,263 

M 

189 
27,250 

2,052,225 
16,104 
(») 

9,201 
(♦) 

5,815 

(•) 

1,184,468 

165,946 

140,343 

12,441 

65,977 

2,257 

6,295 

31,585 

1,210 

(«) 

12,279 

13,594 
1,064 

(«) 
398,645 



7,273 

2,728,353 

2,695,838 

4,934 

(•) 

4,310 

1,170 

(«) 

117 
21,951 

1,929,574 
16,711 
(•) 

9,677 
(♦) 

6,195 
(») 
1,106,593 
154,960 
134,122 
11,519 
62,048 

2,273 

5,156 
29,120 

1,102 
(«) 

10,844 
13,158 

1,057 

(•) 
380,894 

798,779 

803,088 

4,309 



6,454 

2,683,337 

2,650,909 

4,934 

(•) 

4,285 

l,15o 

(•) 

114 
21,906 

1,830,249 
15,533 
(•) 

3,897 

(«) 

5,797 

(•) 

1,089,597 

143,714 

129,391 

10,986 

60,813 

2,207 
4,950 
28,441 
1,102 
(•) 

10,810 
12,952 

1,057 

(*) 

368,674 

803,088 



2,323 

230,197 
222,382 
(«) 
(«) 

260 
(•) 



(•) 
5,348 

133,290 

(«) 

(•) 

(♦) 

(•) 

(•) 

(«) 

(•) 

93,854 

25,553 

11,583 

1,653 

5,378 

(«) 
1,440 
3,431 

(») 



1,469 
675 
(•) 



32,278 

46,907 
48,276 

(«) 



2,314 

220,252 
212,758 
(») 
(♦) 

246 
(•) 



(») 
(•) 



(«) 

(-) 

(•) 
(•) 
(•) 
(«) 

94,371 
22,232 
10,952 
1,455 
5,159 

(♦) 
1,345 
3,144 

(•) 

(-) 

642 
(•) 



29,971 
48,276 



4,211 
131,616 



121,827 
(•) 



(•) 
(-) 

{•) 
1,959 

105,495 

13,685 

700 

9,474 

4,145 

1,536 

3,943 

(-) 

19,115 

13,710 

3,589 

1,650 

2,993 

(«) 
1,604 
4,497 

(•) 
(•) 



(•) 



33,423 

26,121 
31,628 

5,507 



2,594 



Ul,143 
(•) 



(*) 
(») 

(•) 
1,917 

83,930 
16,725 
(») 

8,165 
(•) 

824 
3,674 
(«) 

15,978 
10,185 
7,512 
1,366 
2,652 

(•) 
1,352 
3,695 

(«) 

(«) 

(•) 
(•) 



28,506 
31,628 



(86) 



311,583 
303,375 
(«) 

1,727 
1,553 

(«) 

(•) 
3,174 

268,604 

150, 580 
14,763 
123,772 
5,299 
8,224 
19, 599 
21,ff;7 

23,515 
5,622 
7,566 

12,246 
8,445 

409 
2,461 
9,157 

(•) 

(•) 



87 
190 



(») 



41,132 

42,979 
65,620 
22,641 



5,781 

282,320 
275,610 
(«) 

931 
1,405 

(») 

(«) 
2,579 

216,700 

139,972 

14,099 

119,492 

3,554 

6,481 

16,748 

20,402 

22, 540 
3,669 
5,825 
2,673 
6,000 

322 
1,283 
5,269 

(») 

(*) 

(•) 

133 

(•) 



28,835 

65,620 



(•) Estiirete is not shown separately cecause of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 



96 



Business Returns/1972 • Partnerships 

Table 3.3— INCONE oTATEMENT, BY INDUSTRIAL DIVISION AND 3I2E OF TOTAL ASSETS 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Indiistrial division, item 



All active 
partnerships 



Partnerships with balance sheets, by size of total assets 



Zero 
assets 



$1 
under 
$10,000 



$10,000 
under 
$25,000 



$25,000 
under 
$50,000 



$50,000 
under 
$100,000 



$100,000 
under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

H, 000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 
or more 



ALL INDUSTRIAL DIVISIONS 

Number of partnerships 

Number of partners 

Total assets 

Total receipts 

Business receipts 

Income fKim other partnerships, etc 

Noo^ualilVlng dividends 

Interest 

Rents 

Royalties 

F^nn net profi t 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts , 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans , etc 

Einployee benefit programs 

Net loss from other partnerships, 

etc 

Faim net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

AGRICULTURE, FORESTRY, AND 
FISHING 

Number of partnerships 

Number of partners 

Total assets 

Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

F^na net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Salaries and wages 

F^yments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Employee benefit progiams 

Net loss from other partnerships, 

etc 

Fferm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

Footnote at end of table. 



(2) 



(3) 



(■;) 



(fc) 



(7) 



(8) 



(9) 



(10) 



(11) 



992,012 
•i, 066,466 

176,865,803 

108,638,271 

104,283,3i5 

194,975 

29,195 

1,339,635 

526,710 
133,330 
37,023 
264,913 
1,827,145 

99,019,824 

50,320,165 
9,651,337 
2,139,439 
2,852,115 
6,692,561 

4,080,827 

163,922 

1,512,774 

5,892,478 

55,799 

198,555 
100,297 
135,709 

590,681 

8,269 

50,903 

14,573,993 

9,618,447 

16,950,199 
7,331,752 



626,400 
2,938,644 

176,865,803 

86,877,069 

83,444,696 

165,339 

12,068 

1,094,478 

419,744 

95,078 

7,984 

223,318 

1,414,364 

80,547,579 

39,082,060 
8,252,923 
1,718,886 
2,334,461 

6,213,277 

3,465,909 

146,062 

1,118,886 

4,996,618 

53,488 

178,431 

93,183 

124,346 

453,100 

3,499 

33,841 

12,278,609 

6,329,490 

13,022,246 
6,692,756 



50,836 
165,141 



3,493,045 

3,160,806 

1,145 

48 

21,174 

8,662 

4,874 

33 

37,763 

258,540 

2,983,092 

1,867,707 

222,879 

53,765 

68,262 

107,729 

76,955 

7,297 

24,340 

89,917 

5,366 

2,124 

977 

2,403 

1,417 
(•) 
6,780 
445,140 

509,953 

697,795 
187,842 



128,942 
487,128 

518,879 

4,293,624 

4,218,633 

3,636 

87 

12,908 

2,133 

3,419 

2,091 

11,939 

38,773 

3,232,016 

1,422,416 

453,824 

210,801 

198,082 

32,866 

79,741 
3,452 
29,150 

66,068 

602 

1,585 

2,778 

5,689 



1,303 
699,836 

1,061,608 

1,235,440 
173,832 



90,994 
296,371 



5,223,928 

5,135,738 

2,901 

112 

9,678 

5,486 

2,815 

314 

6,148 

60,736 

4,185,979 

2,079,940 
565,830 
200,296 
204,832 
40,621 

U2,517 

5,640 

48,963 

109,856 

649 

1,884 
3,605 
6,182 



4,208 
778,424 

1,037,949 

1,224,116 
136 ,167 



86,222 
265,111 

3,134,099 

6,490,709 

6,374,603 

1,883 

279 

19,023 

14,357 

5,716 

3 

5,903 

68,937 

5,379,411 

2,889,820 

654,730 

231,801 

196,677 

72,404 

171,328 

8,110 

64,475 

174,504 

379 

6,005 
3,530 
7,859 



493 
869,299 

1,111,298 

1,327,597 
216,299 



85,550 
306,810 



8,374,193 

35,443 

1,428 

30,054 

20,009 
12,275 

12,244 
103,737 

7,370,063 

4,303,631 
806,321 
188,164 
238,818 
175,477 

242,532 

U,397 

103,516 

254,232 

852 

7,445 

5,392 

10,603 

37,371 
(•i 
913 
982,379 



1,463,184 
243,814 



86,689 
400,521 

13,332,926 

13,240,340 

12,347,326 

17,693 

1,401 

90,099 

58,298 

15,764 

5,009 

31,285 

172,965 

11,857,292 

6,963,216 

1,143,985 

220,221 

304,998 

472,643 

438,424 

32,019 

161,405 

507,673 

5,044 

15,325 
7,636 



7,751 
1,507,397 



1,948,586 
565,533 



42,078 
243,666 

14,798,266 

9,782,593 

9,417,545 

12,944 

331 

103,164 

68,036 

15,525 

172 

29,369 

134,957 



9,071,731 

5,181,264 
768,909 
130,969 
214,571 
529,609 

370,906 

16,463 

137,615 

503,472 

1,757 

11,494 
7,200 
13,184 

44,598 
(.) 
4,651 

1,135,052 

710,862 

1,231,559 

520,697 



26,789 
204,554 



8,604,147 

8,276,612 

9,994 

1,153 

106,922 

50,079 

U,894 

166 

23,863 

123,464 

8,375,248 

4,39,709 
670,176 
95,417 
174,317 
754,893 

410,549 

15,785 

133,898 

608,472 

10,440 

15,132 
3,395 
13,231 

70,8U 
(«i 
2,552 

1,150,423 

228,899 

1,002,120 
773,221 



24,483 
321,215 



15,426,269 

14,796,839 

34,873 

3,700 

221,382 

106,853 

15,641 

196 

40,447 

206,338 

16,053,334 

6,716,942 

1,275,612 

138,259 

389,990 

2,234,076 

903,433 
31,171 

266,417 

1,585,410 

16,479 

41,478 
18,090 
22,344 

89,944 

(«i 

3,350 

2,317,404 

-627,065 

1,528,243 
2,155,303 



114,425 
312,966 



9,596,642 

8,882,855 

5,522 

626 

38,331 

61,222 
20,673 
35,756 
36,070 
515,587 

3,847,711 

5,797,665 
130,354 
102,638 
330,457 
365,911 

212,512 

3,647 

310,677 

592,329 

352 

5,809 

982 

1,425 

10,283 

7,405 

5,615 

969,650 

748,931 
1,359,511 

t.10,530 



38,003 
130,499 



4,369,770 

4,574,106 

4,109 

332 

23,116 

33,405 

4,350 

7,098 

19,734 

203,520 

4,828,372 

3,127,383 

97,296 

64,118 

164,358 

202,2% 

104,218 

2,799 

139,277 

261,959 

180 

2,464 

734 

1,308 

6,846 

3,054 

3,167 

646,415 

41,398 

545,882 
504,484 



3,288 
8,007 



201,873 
195,271 



647 
794 



1,656 
3,505 

175,554 

121,494 
5,034 
1,267 
2,760 
7,168 

2,585 
1,169 
4,024 
6,611 



(«) 

108 
23,178 

26,319 

36,017 
9,693 



6,061 
17,067 



203,085 
(.i 



9 

38 

2,091 

814 

2,074 

175,924 

96,207 
8,968 
4,702 
8,852 
1,342 

4,365 

51 

5,263 

6,256 



(.r 



(.) 



39,737 
32,241 

49,467 
17,226 



4,999 
13,524 



194,916 
(•i 



1,019 
40 

102 
26,975 

214,227 

91,173 
7,678 
5,304 

19,420 
2,424 

3,890 

55 

12,243 

10,511 



(«) 



(») 



987 
60,263 



35,131 
25,904 



5,219 

13,450 



253,551 
241,164 
(.i 

50 
383 

1,513 
18 



625 
9,737 

224,237 
145,328 
5,057 
5,275 
6,575 
6,612 

4,801 

20 

7,852 

15,159 



39 
27,475 

29,314 

45,164 
15,850 



6,088 
18,911 



494,775 
(.i 
63 
1,108 



464 
24,017 

435,604 

316,536 
6,691 
4,827 
19,469 
15,434 

11,055 

124 

18,723 

31,830 



(») 
(») 



U 
60,737 



86,419 

43,005 



6,848 
27,040 



829,247 
781,295 
(»i 

13 
2,563 

5,484 

420 

4,872 

2,500 

32,078 

783,030 

488,291 
19,344 
11,204 
31,206 
34,640 

19,158 
276 

22,390 

63,463 

(•) 
109 

{») 



3,240 
15,042 



830,754 
764,919 

(«5 

38 
3,676 

4,763 

889 

63 

4,925 

51,351 

847,825 

537,590 
17,848 
20,049 
29,191 
35,385 

19,178 

267 

26,483 

47,931 



1,371 
6,564 



601,598 
563,280 
(«! 

126 
3,299 

6,146 

1,183 

1 

2,565 

24,428 

614,242 

399,152 
10,970 
4,960 
19,744 
29,475 

14,676 
96 
15,727 
31,720 
(.i 



774 
7,794 



964 ,4U 

913,251 

(♦i 

40 

6,758 

9,769 

1,306 

66 

5,353 

26,196 



1,034,233 

742,156 
12,116 
5,561 
25,199 
47,349 

20,839 
718 
20,915 
36,430 
(•i 



123 



(») 



124,819 
73,602 



(•) 



(•) 

1,341 
109,798 

-17,071 

69,348 
86,419 



(•) 
185 

(•) 
(») 

270 
85,793 

-12,644 

43,193 
55,837 



(.Y 

341 

(•) 

(») 

92 

117,357 

-69,827 

50,798 
120,625 



Business Returns/1972 • Partnerships 

Table 3.3— INCOME STATHJEWT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued 
[All figures ai>? estimates based on samples— money amounts are in thousands of dollars] 



97 



Industrial division, item 



All active 
partnerships 



Partnerships with balance sheets, by size of total assets 



Zero 
assets 



$1 

under 

110,000 



$10,000 
under 

$25,000 



$25,000 
under 

$50,000 



$50,000 
under 
$100,000 



$100,000 
under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 
or more 



KONING 

Number of partnerships 

lAimber of partners 

Total assets 

Ibtal receipts 

Business receipts 

iDcome frcm other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Rc^Bltles 

Fbim net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Bepaira 

Eepreciation 

AjDDrtlzation 

DepletioQ 

Retirement plans, etc 

Emplc^Be benefit programs 

Net loss from other partnerships, 

etc 

F&ua net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

CONSTRUCTION 

Number of partnerships 

Number of partners 

Total assets 

Total receipts 

Business receipts 

Income frcm other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Firm net profit 

Net gain, noncapital assets 

Other receipts 

Total dedxictioos 

Cost of sales and operations 

Salaries and wages 

Paynients to partners 

Bent 

Interest 

Taxes 

3ad debts 

Repairs 

Depreciation 

Amortization 

Eepletion 

Retirement plans , etc 

Bnployee benefit programs 

Met loss from other partnerships, 

etc 

Fann net loss 

Net loss, ncmcapltal assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

Footnote at end of table. 



(1) 



(2) 



(51 



(■V) 



(5) 



(t) 



(7) 



(8) 



(M) 



(10) 



(11) 



13,562 
138,581 



l,i9i,662 

l,il6,07i 
1,834 
(•) 
7,801 

15,313 
23,175 
(.i 
3,564 
26,855 



458,052 
86,234 
24,283 
40,414 
34,782 

42,327 

3,304 

46,071 

153,673 

(»i 
133,619 
2,046 
2,684 



1,306 
794,974 

-385,716 

296,895 

-"'2.>11 



60,945 
137,277 

3,435,507 

9,571,983 

9,455,043 

3,944 

157 

13,655 

38,359 
437 
(») 
9,301 
50,571 

8,664,157 

6.705,359 

3tl,730 

192,777 

131,415 

34,299 

143,877 

9,476 

91,298 

178,724 

60 

945 

7,131 

14,335 



1,014 
740,357 



1,084,047 
176,221 



8,466 
75,104 

2,375,051 

1,352,319 

1,275,869 
1,814 
(•i 
7,733 

14,985 
22,693 
(.5 
3,512 
25,667 



410,355 
76,965 
21,000 
37,254 
33,374 

38,897 

3,252 

37,885 

114,284 

(«i 
126,454 
1,932 
2,576 



1,306 
738,702 

-335,214 

271,957 
607,171 



1,128 
2,704 



23,915 
23,159 



1,870 
22,672 



10,623 
10,507 



101 
639 



28,928 

6,580 

2,963 

l,a6 

357 

139 

640 
(•) 
1,371 
3,799 



1,328 
11 



(») 
10,369 



4,434 

9,447 



33,312 

2,182 
60 

1,076 
511 
38 

367 

110 
1,024 



(») 



2.483 

25,172 



1,210 
I- , =37 



34,287 
32,860 
(>) 



17t. 
50<3 



37,133 

11,989 

1,392 

2,722 

1,996 

243 

1,964 

1,423 
1,985 



2,299 

5,145 



1,139 
5,077 



68,034 
66,217 



3 
1.773 



110,818 

11,396 

10,005 

2,716 

1,549 

513 

2,089 
(»i 

1,392 

4,805 
(•i 

5,457 



(•) 

67,808 

-42,784 

12,251 
55,035 



1,004 

7,378 

80,166 
68,429 

(-5 



2 
4,139 

498 
5,919 

85,119 

20,701 
2,848 
2,061 
1,378 
5,501 

1,447 
(»i 

582 
5,405 



7,057 
(•! 



(») 
37,216 

-4,953 

16 , 246 
21,199 



1,009 
12,710 



105,354 

(•) 



1,588 
3,299 

254 
4,215 

210,521 

35,924 

10,000 

5,808 

1,077 

914 

2,967 
(•i 

3,082 
6,955 



10,529 

(«i 

78 



118,612 

-95,318 

22,250 

117,568 



457 
6,413 



117,164 

(•) 



1,753 

767 



148,448 

40,838 
5,559 
1,883 
2,003 
2,236 

4 014 

4,636 
12,633 



8.876 

167 



•) 
59,197 



-26,801 

18,041 
44,842 



298 
5,439 

217,681 

123,632 

114,828 

(•) 

1.198 

807 
4,284 

331 

2,127 

184,398 

38,872 

6,316 

743 

4,130 

2,787 

3,397 
(.5 
2,850 
9,800 



13,194 

(.5 

'13 

(«'i 

(•) 
95.580 



16,070 
7i;,836 



291 
5,569 



324,099 

304,709 
(»i 
(•) 
2,086 

3,382 
4,039 

(»! 

2,021 
6,829 

369,397 

117,975 

11,518 

1,848 

12,875 

7,338 

9,145 
(•i 

14,146 
24,322 
(»i 

28,334 
(«i 
7C0 



(») 
127,697 



45,152 

90,450 



33,926 
77,688 



3,435,507 

7,721,327 

7,615,214 

3,864 

154 

12,387 

32,939 

121 

(•) 

8,610 

48,035 

7,124,029 

5,752,046 

236,963 

122,797 

115,843 

71,068 

109,242 

7,524 

63,008 

125,556 

60 

776 

6,711 

12,299 



741 
497,516 



756,769 
159.471 



4,510 
9,585 



556,736 
553,887 



(•) 



205 

840 



997 
803 



475,693 

412,116 
9,883 
9,166 
4,894 
1,627 

4,858 

173 

1,076 

10,691 



393 
795 

(•) 

(•) 
19,948 

81,043 

85.584 
4,541 



13,365 
29,038 

51,042 

566,812 
566,169 



84 
249 

462,489 

311,407 

25,798 

33,933 

8,530 

1,938 

8,926 

878 

3,469 

9,021 

(•) 

(♦) 

83 
1,914 



(•) 
56,258 



113,199 

8.37L 



4,728 
9,960 



469,158 

467,975 



283 

738 

411,712 

295,149 

a, 911 

19,621 

6,453 

1,925 

9,831 

276 

2,690 

7,603 



316 
879 



(•) 
45,025 



64,524 

7,073 



3.711 
9,812 



583,648 
578,479 



1,179 



536 
2,365 

522,417 

398,615 
20,067 
21,234 
6,580 
3,454 

10,508 

592 

4,605 

10,738 



(•) 
296 
446 

(•) 

(•) 
44,271 

61,231 

o9,398 
8,167 



2,818 
6,124 



696,835 
687,876 

(.i 
(») 
528 

843 



135 
6,692 

630,510 

489,785 
24,697 
10,820 
9,122 

5,660 

13,512 

942 

6,552 

11,582 



1,515 
1,401 



(«) 



(») 
54,833 



66,325 

73,557 



2,565 
6,445 



397,571 



1,072,361 
(*) 
(•) 
630 

6,680 



593 
13,663 



305,808 
29,944 
15,118 
18,915 
9,356 

16,741 
2,698 
11,066 
21,538 
(.) 

(•) 
835 
2,435 

(») 

(*) 
74,019 



34,972 

104,856 
19,884 



1,039 
2,848 

368,7a 

888,393 
875,438 

(•i 

(•) 
2,333 

6,137 
(») 
(•) 
639 

3,313 

338,747 

715,031 

13,819 

5,429 

8,122 

7,245 

12,330 
507 
7,393 
12,900 
(•) 

(•) 
663 
1,271 

(•) 

(•) 
53,407 

50,146 

57,115 

6,969 



725 
2,034 



767,574 

752,505 
(») 
(-) 
1,745 

5,508 
(•i 



1,197 
6,536 

735,233 

623,391 

17,647 

3,518 

13,265 

9,229 

11,817 
944 
6,217 
12,406 
(«) 

(•) 
1,287 
1,307 

(-) 

(•) 
33,851 

32,336 

51,751 
19,415 



38i. 
1,474 

732,818 

1,602,056 

1.571,227 
(») 
(•) 
3,798 

10,633 
(•i 

3,751 
10,042 

1,540,172 

1,277,216 

61,658 

2,755 

38,019 

15,193 

16,994 
469 
17,477 
21,510 
(•) 



(•) 



969 
1,773 

(«) 

(•) 
85,290 

61,834 

111,151 
49,2t7 



(12) 



60 
255 

1,071,618 

450,713 
432,636 

(«) 
2,562 

6,755 
3,883 

158 
4,691 

479,459 

123,898 
26,304 
922 
11,328 
13,615 

12,857 
(•i 
8,293 
43,556 

48,696 
(•5 
651 

(») 



132,731 

161,477 



79 
368 



495,587 

489,297 
(•) 
(«) 
1,769 

837 
(•) 

340 
3,134 

497,995 

423,528 
11,539 
1,148 
1,938 
15,441 

3,175 

45 

2,458 

7,567 



(•) 



349 
78 



(») 



(•) 
30,614 



25,634 
28,042 



Business Returns/1972 • Partnerships 

Table 3.3— INCOME STATaffiNT, BY INDUSTRIAL DIVISION AMD SIZE OF TOTAI. ASSETS— Continued 
[All figures aie estimates based on samples — money amounts are in thousands of dollars] 



Industrial division, item 



MANUFACTURING 

Number of partnerships 

Number of partners 

Total assets 

Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Bents 

Royalties 

Ffenn net profit 

Net gain, noncapital assets 

Other receipts 

Total deduc tions 

Cost of sales and operations 

Salaries and wages 

Payments to partners 

Rent 

Inteiest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Bnployee benefit programs 

Net Ices from other partnerships, 

etc 

F^im net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

TRAMSPORIAIION, COMOTIICATION, 

ELECTRIC, GAS, AND SAUITARY 

SERVICES 

Number of partnerships 

Number of partners 

Total assets 

Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

F^nn net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Retirement plans, etc 

Employee benefit programs 

Net loss from other partnerships, etc 

F^rm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

Footnote at end of table. 



All active 
partnerships 



(1) 



30,175 
79,665 

3,119,366 

3,'lhe,'373 

5,689,332 

202 

32 

9,786 

14,211 
4,033 

(.! 
5,178 

44,069 

5,366,530 

3,881,241 

209,840 

105,828 

85,097 

53,874 

116,801 
10,123 
79,249 

201.343 
1,225 

35,C0d 
7,472 
14,330 

15,099 
(•i 
407 
548,994 

400,443 

588,356 
187,913 



18,710 
46,194 



969,033 

1,649,901 
1,612,086 

(•) 

(•) 
2,465 

11,678 

(») 

(•) 

8,977 
13,705 



518,472 
179,769 
40,465 
46,125 
33,415 

59,315 

2,673 

80,144 

137,085 

897 

399 
2,645 
2,942 
(•i 

1,615 
368,532 



229,786 

o0,674 



Partnerships with balance sheets, by size of total assets 



(2) 



20,143 
57,582 

3,119,866 

5,042,716 

4,970,583 

201 

32 

8,821 

13,344 
4,084 

(•i 
3,247 

41,859 

4,737,175 

3,464,227 

174,171 
93,180 
73 , 226 
49,577 

101,226 

9,026 

63,168 

173,800 
1,196 

32,097 

7,217 

13,465 

15,094 

296 
466,208 

305,541 

484,064 
178,523 



Zero 
assets 



(3) 



1,997 

5,341 



139,295 
186,485 

(•i 

(«) 
103 

335 

(•) 



451 

1,838 

173,801 

125 ,409 

6,547 

6,180 

4,649 

757 

3,492 
539 

1,317 
2,596 



31 
393 



(•) 
26,803 

10,494 

15,774 
5,280 



10,814 
27,712 



1,135,838 

2,336 
8,995 

(») 

(-) 
7,564 

10,051 

1,067,572 

398,965 

133,998 

29,239 

32,111 

30,291 

41,486 

2,508 

46,326 

92,758 

897 

329 
2,324 
2,733 
(»i 

58 
251,753 

98,124 

151,605 
53,481 



1,599 

3,525 



51,215 
49,234 



1,707 
165 

41,411 

13,393 

4,250 

2,526 

2,027 

463 

1,733 

1 

2,277 

2,639 



(.) 
11,514 



10,294 

490 



$1 
under 
$10,000 



(4) 



6,141 
13,739 

24,289 

100,712 
100,471 

(») 



(«) 



81,657 

43,181 
4,069 

6,701 

4,967 

271 

1,723 

53 
813 
2,030 
(•) 



23,016 
3,961 



$10,000 
under 
$25,000 



(5) 



3,610 
10,070 



175,432 
174,710 



390 

170,999 

98,281 
1,504 

13,895 

6,373 

786 

4,806 
855 
1,234 
3,395 
(»i 

16 
194 

(.) 



25,263 

4,433 

29,064 
24,531 



$25,000 

under 
$50,000 



(6) 



2,971 
6,716 



299,940 
298,726 



154 

318 



327 
405 



275,745 

178,540 

10,191 

15,833 

7,111 

2,057 

7,945 
407 
3,642 
6,752 
(.) 



144 
720 



39,845 
15,650 



$50,000 
under 
$100,000 



(7) 



2,235 

8,274 



389,756 

(»i 



237 
1,080 



516 
5,677 

351,726 

235,418 

15,240 

14,791 

6,548 

2,909 

10,449 

539 

5,353 

12,208 

(♦i 



137 
1,136 



(•) 
46,276 



49,554 
4,019 



$100,000 
under 
$250,000 



(8) 



1,684 
4,418 



670,386 
666,169 



(.) 
923 

973 
(•) 
(.) 

444 
1,846 

604,540 

451,556 
24,934 
10,112 
8,055 
4,950 

15,916 

1,021 

9,132 

13,893 

(«i 

559 

350 

1,224 

(«) 

(») 
62,772 

65,846 

73,605 

7,760 



$250,000 
under 
$500,000 



(9) 



722 
,376 



570,942 
562,299 

(»i 
{«) 
1,136 

1,064 
(•) 
(♦) 
293 

6,063 

522,570 

395,507 

25,590 

7,827 

6,875 

2,672 

12,121 

1,196 

6,223 

11,365 

(.i 

590 

773 

1,871 



(«) 



(.) 
49,936 



52,619 
4,247 



$500,000 

under 

$1,000,000 



(10) 



385 
1,650 



274,681 

631,750 
619,917 
(•i 



1,245 
2,842 

(•i 

(•) 

350 
4,906 

589,358 

466,392 

23,087 

7,489 

6,453 

3,771 

11,557 
1,155 
6,516 

13,257 

144 

178 
1,021 
2,032 

(.) 
(«) 
(•) 
45,232 

42,402 

48,749 

5,347 



$1,000,000 

under 
$5,000,000 



(U) 



347 
2,522 



1,210,674 

1,198,477 
(«i 
(•) 
2,552 

3,333 
(*i 
(») 
661 

5,318 



895,482 

44,&47 

9,507 

10,505 

8,843 

20,531 

2,005 

10,942 

19,406 

155 

5,911 
3,066 
3,a4 



(«) 



(•) 
105,295 



94,758 
24,798 



$5,000,000 
or more 



2,840 
6,302 



67,310 
56,274 



434 
583 

55,883 

20,911 

4,845 

2,730 

2,995 

516 

1,568 

244 

3,247 

2,903 



14,599 
3,172 



2,423 

5,794 

42,926 

112,014 
110,570 



753 
586 

100,475 

35,842 

11,847 

6,135 

2,195 

611 

2,565 
100 
5,574 
5,153 
M 

(■i 
(• 



28,971 

11,539 

15 , 203 
3,664 



1,957 
4,128 



124,092 

113,773 



17 
428 



274 
4,600 

U2,019 

39,613 

12,460 

8,526 

1,696 

2,141 

3,471 

372 

6,791 

9,195 



(«) 



(.) 
27,650 



17,195 
5,122 



777 
2,825 

59,340 

103,971 
102,815 

402 



559 
154 

91,760 

33,050 

12,459 

2,189 

1,907 

1,592 

3,344 

137 

5,665 

9,549 



20,934 

12,211 

14,131 
1,920 



539 
1,435 



83,106 

184,818 
130,595 

(»i 



58 
206 

(•) 
2,692 
526 

163,014 

57,321 

25,452 

2,227 

5,992 

2,855 

11,599 

510 

7,632 

11,342 

(•i 



(") 

359 
(«) 

(•) 
37,246 

a, 804 

23,383 

1,584 



415 
1,109 



134,680 
(•i 



1,758 
(.) 

256 
466 

127,563 

37,615 

20,827 

2,235 

5,097 

2,807 

6,510 
309 

7,332 
11,073 
(>i 

(•) 
(•) 

751 
(•) 

(•) 
31,698 



15,871 
5,773 



129 
886 

91,773 

107,732 
106,703 

216 
148 

(•) 
178 
431 

99,744 

40,624 

16,100 

1,012 

5,102 

2,630 

3,931 
284 
4,037 
7,953 
(•) 



(•) 
(•) 



(•) 



(•) 
17,135 



12,980 
4,992 



124 

1,575 



203,312 
(•i 



3,596 
(•i 

701 
1,858 

205,132 

117,655 
22,867 
1,139 
4,819 
7,931 

5,272 
473 

3,733 
15,054 
(•i 

(») 
(«) 

331 
{«) 

(«) 
25,208 

5,353 

23,621 
18,268 



Business Returns/1972 • Partnerships 

Table 3.3— INCCME STATH.U'Hr, HY INDUSTRIAL DIVIJION AMD SIL'E OF TOTAL A^ETS— Continued 
L-Ul figures are estimates based on samples — money amounts are in thousands of dollars] 



99 



Industrial division, item 



WHOLESALE AND RETAIL TRADE 

Wmnber of partnerships 

Number of partners 

Tbtal assets 

Ttatal receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Bents 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Tbtal deductions 

Cost of sales and operations 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortizaiion 

Depleti<m 

Retireinent plans, etc 

Bnployee benefi t programs 

Net loss from other partnerships, 

etc 

Firm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

Wholesale Trade 

Number of partnerships 

Number of partners 

Total assets 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 

Royalties. 

Flarm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Tixes 

Bad debts 

Repedrs 

Depreciation 

Anurtization 

Depletion 

Retirement plans, etc 

Bnployee benefi t programs 

Net loss from other partnerships, 

etc 

Ffenn net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 

Net profit 

Net loss 

Footnote at end of table. 



All active 
partnerships 



(1) 



l%.i86 
446,328 

13,008,542 

37,105,180 

36,656,453 

18,703 

2,006 

47,279 

102,063 

3,105 

613 

13,449 

261,509 

34,883,840 

27,617,119 

2,541,462 

492,809 

561,294 

185,960 

599,337 
62,346 
158,915 
376,552 
2,751 

1,252 
11,944 
22,795 

3,903 
(•i 
3,346 
2,241,735 

2,221,340 

2.459,503 
238,163 



34,499 
85,458 



13,103,719 

12,935,960 

5,731 

326 

15,453 

24,026 

1,509 

470 

2,529 

117,665 

12,480,896 

10,704,656 

581,539 

127,639 

90,391 

51,423 

135,252 

21,914 

41,205 

98,920 

258 

790 
5,877 
8,033 

779 
(♦) 
520 

611,683 

622,323 

630,297 
57 ,474 



artnersJiips with bala.hce sheets, by size of total assets 



(2) 



121,470 
285,334 



28,816,820 

28,443,356 

17,975 

1,767 

37,876 

78,547 

1,885 

337 

9,227 

225,350 

27,169,333 

21,549,%6 

2,034,024 

387,129 

430,440 

150,635 

422,325 

52,568 

114,351 

276,910 

2,195 

353 
11,222 
20,659 

3,628 
(«i 
1,401 
1,710,021 

1,647,487 

1,809,656 
162,169 



25,390 
64,770 

7,276,770 

11,438,767 

11,236,033 

5,696 

301 

13,369 

18,891 

749 

201 

2,164 

110,803 

10,908,456 

9,389,584 

510,679 

108,865 

79,367 

44,797 

113,095 

20,042 

33,934 

31,128 

251 

629 
5,685 
7,464 



152 
512,042 

530,311 

570,746 
40,435 



Zero 
assets 



(3) 



13,149 
27,980 



1,349,350 

1,322,874 

186 

13 

2,394 

1,612 
361 

4,104 
17,806 

1,288,916 

1,015,556 

89,076 

15,012 

25,314 

6,304 

20,609 
3,544 
5,597 

13,333 

16 

135 
156 
623 



607 
93,034 



33,618 
23,184 



2,993 
6,829 



542,588 
531,234 



433 
618 



291 
9,987 

526,611 

446,092 

22,551 

6,320 

4,715 

2,095 

3,890 
1,715 
1,916 
4,441 
(•i 



(») 



32,082 
15,977 



23,470 
7,493 



«1 

under 

$10,000 



(4) 



28,781 
62,147 

120,421 

1,097,134 

1,085,047 

253 
367 



36 
11,376 



709,832 
80,070 
29,480 
42,645 

2,788 

19,197 
1,354 
5,343 

11,707 
109 

1 
281 
270 



248 
102,648 



119,251 
28,108 



5,773 
12,327 



205,771 
197,365 



63 
124 



19 

8,200 

170,637 

115,942 

9,012 

6,334 

7,084 

415 

1,593 
259 
755 

1,212 



42,117 
7,033 



ttO,000 

under 
$25,000 



(5) 



22,496 
49,436 

371,833 

1,845,853 

1,836,781 

1 

1 

657 

1,450 
20 



504 
6,439 

1,700,965 

1,250,355 

134,280 

46,968 

56,372 

5,250 

31,780 

2,589 

10,122 

19,657 

433 

29 



14 
141,950 

144,888 
163,224 
18,336 



3,517 
8,035 

58,043 

276,351 
273,196 



237 
102 



154 
2,662 

252,209 

198,822 

12,365 

8,523 

4,463 

510 

2,736 
101 
909 

2,712 
(♦i 



1 
135 

(«) 

2 

20,905 

24,142 

26,375 
2,733 



$25,000 
under 
150,000 



(.-) 



19,11.7 
43 ,073 



2,611,113 

2,588,682 

23 

66 

1,887 

4,120 

(•) 

473 
15,864 

2,407,997 

1,758,525 
213,369 
68,833 
62,267 
10,773 

48,007 

2,304 

11,700 

32,046 

289 

14 

553 

1,733 



196,890 

203,121 
226,112 



3,522 
8,550 

123,033 

599,230 

587,631 

132 
753 

(») 

97 
10,475 

543,610 

423,395 
36,254 
16,112 
7,476 
1,711 

5,422 

314 
2,319 
5,167 
(.5 



(») 



91 

277 

(•) 

20 
45,035 

55,620 

59,873 
4,253 



$50,000 

under 

$100,000 



17, 9U. 
41,368 

1,262,790 

4,055,002 

4,014,466 

11,034 

1,110 

2,221 

5,991 
16 

831 
19,283 

3,754,229 

2,846,788 

326,248 

72,694 

76,493 

20,594 

70,729 

5,687 

18,793 

45,259 

410 

25 

577 

2,274 



51 
267,443 

300,773 

316,253 
15,480 



3,418 
7,852 



1,021,642 
1,011,517 

(•) 

(•) 
382 

1,278 
(•) 

230 

7,972 

955,147 
791,541 
53,127 
16,299 
12,109 
3,552 

10,736 
1,891 
3,204 
9,258 

(•i 



(•) 



135 
609 



23 
52,623 

66,495 

69,309 
2,814 



$100,000 
under 
$250,000 



C) 



13,466 

36,889 



6,140,860 

5,068,160 

109 

224 

6,671 

15,869 

61 
(») 
1,252 
48,451 

5,773,434 

4,576,171 

453,506 

72,606 

77,357 

38,590 

96,307 
13,215 
23,991 
62,572 
491 

91 
1,259 

3,562 



1,683 



245 
356,788 



338,051 
25,625 



$250,000 

under 
$500,000 



(9) 



4,126 
12,250 



1,443,047 

3,946,160 

3,875,937 

4,000 

46 

6,720 

24,073 
391 

(•) 
691 

34,214 

3,740,311 

3,056,978 
269,113 
37,806 
33,024 
23,670 

55,063 

8,579 

14,534 

35,362 

71 

36 
1,355 
3,553 



172 
(•) 
127 
199,256 

205,849 

216,787 
10,933 



3,436 
10,232 



2,009,664 

1,982,982 
(") 
(•) 
2,019 

2,004 
(») 
(») 

434 
22,075 

1,915,344 

1,625,952 
99,112 
17,817 
12,923 

8,745 

25,525 
5,135 
6,133 

16,403 



(•) 



3% 

895 



94,320 

100, 791 
5,471 



1,549 
4,403 



1,325,156 
1,799,224 

(•) 

(») 
2,409 

6,043 
(•i 
{•) 

260 
13,472 

1,737,132 

1,506,722 

85,109 

13,313 

7,831 

6,180 

21,639 
2,851 
5,244 

13,060 
(•5 

(.) 
673 
1,322 



90,070 
2,046 



$500,000 

under 

$1,000,000 



TToT 



1,D13 

6,073 



2,906,006 

2,859,703 

214 

84 

7,241 

8,994 
356 

(") 

621 
28,701 

2,784,225 

2,332,327 

178,028 

21 , 275 

23,069 

15,347 

35,150 
8,462 
9,464 

22,585 
279 

74 
1,325 
2,540 



63 
134,140 

121,731 

128,914 
7,133 



729 
3,077 



1,615,490 
1,597,947 

(•) 

(•) 
1,990 

2,551 
(•i 
(•) 

246 
12,468 

1,557,503 

1,375,017 

67,614 

10,199 

7,097 

5,371 

17,205 
3,737 
4,095 
9,952 

(«5 
(•) 

529 
1,173 

I'.l 



60,439 
2,457 



11,000,000 
under 

15,000,000 



"TuT 



688 
4,681 

1,187,963 

3,327,399 

3,271,322 

1,916 

220 

5,631 

11,949 
651 

(•) 
547 

35,072 

3,218,203 

2,674,810 

230,239 

17,931 

27,043 

18,081 

32,352 

5,690 

10,055 

22,956 

52 

431 
2,464 
3,739 



1,216 

(«i 
15 
171,120 

109,195 

118,365 
9,169 



377 
2,126 



2,131,554 
2,105,301 

(«! 
(») 

2,499 

4,578 
(») 
(») 

383 
16,572 

2,069,472 

1,824,286 
95,343 
10,032 

11,746 
8,873 

15,725 
3,411 
5,206 

11,453 

(.i 

(•) 
1,578 
1,685 

(•) 



79,270 

62,082 

66 ,730 
4,648 



$5,000,000 
or more 



(Ta 



88 
1,437 

4,760,786 

1,537,938 

1,520,384 

492 

3 

4,196 

4,122 
29 



63 
8,644 

1,490,062 

1,328,524 
59,590 
4,524 
6,851 
9,238 

12,631 
1,144 
5,147 

10,933 
45 

4 
3,068 



46,752 
47,876 

49,031 
1,205 



1,211,321 
1,199,641 

(•i 

(•) 

3,650 

740 
C«) 

50 
6,925 

1,180,736 

1,081,315 
30,192 
3,366 
3,923 
7,340 

3,623 
578 
4,103 
7,470 
(»i 

(•) 
2,185 
1,197 

(«) 



29,919 
30,585 



31,072 
487 



100 



Business Returns/1972 • Partnerships 

Title 3-3— INCCME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Industrial division, item 



All active 
partnerships 



Partnerships with balance sheets, by size of total assets 



Zero 
assets 



under 
$10,000 



$10,000 
under 
$25,000 



$25,000 
under 
$50,000 



$50,000 
under 

$100,000 



$100,000 

under 
$250,000 



$250,000 
under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 

under 
$5,000,000 



'5,000,000 
or more 



WHOLESALE AND RETAIL TRADE— Continued 

Retail Trade 

Number of partnerships , 

Number of partners , 

Total assets 

Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest. 

Rents 

Royalties 

Farm net profit '. 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Salaries and wages 

Payments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repai rs 

Depreciation 

Amortization 

Dspletion 

Retirement plans, etc 

Einployee benefit programs 

Net loss from other partnerships, 

etc 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit { less loss) 

Net profit 

Net loss 

FINANCE. INSURANCE, AND REAL ESTATE 

Number of partnerships 

Number of partners 

Total assets 

Total receipts 

Business receipts 

Income front other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

firm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Salaries and wages 

ftiyments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Re ti rement plans , e tc 

Ennployee benef i t programs 

Net loss from other partnerships, 

etc 

Fann ne t loss 

Net loss, noncapital assets 

Other deductions 

Net profl t ( less loss) 

Net profit 

Net loss 

Footnote at end of table. 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(3) 



(9) 



(10) 



(U) 



(12) 



161,201 
359,170 

5,72i,703 

23,946,750 

23,666,041 

12,922 

1,680 

31,823 

77,357 

1,596 

143 

10,919 

143,769 



22,351,679 

16,889,997 

1,956,033 

363,327 

467,183 

134,251 

462,486 

40,155 

117,507 

277,116 

2,493 

462 

6,067 

14,727 

3,124 

(•! 

2,826 
1,613,622 

1,595,071 

1,774,927 

179,856 



95,681 
219,639 

5,724,703 

17,357,471 

17,136,777 
12,279 
1,466 
24,006 

59,606 

1,136 

136 

7,063 

115,002 

16,241,763 

12,147,074 

1,522,230 

276,829 

350,624 

105,698 

309,555 
32,459 
80,889 

195,566 
1.944 

224 

5,537 
13,160 

2,886 
(») 
1,249 
1,195,833 

1,115,708 

1,237,410 
121,702 



10,156 
21,151 



806,762 

79i,e«;o 

(.i 

13 
1,956 

994 
341 

3,813 
7,819 

762,305 

569,464 
66,525 

8,192 
20,599 

4,209 

16,719 
1,829 
3,681 
8,892 
7 



22,760 
49,200 



890,308 
886,678 



195 
194 



t.7 
3,174 

834,458 

593,309 
71,058 
23,029 
35,554 
2,373 

17,604 
1,093 
4,575 

10,479 
109 



18,917 
41,277 



313,115 

1,568,399 
1,562,482 

(») 

1 
420 

1,348 
20 



350 
3,777 

1,447,811 

1,051,101 

121,915 

38,445 

51,892 

4,732 

29,044 
2,488 
9,213 

16,929 
410 



(•) 



90 
472 



601 
60,952 



60,148 
15,691 



(•) 



(») 



250 

250 



248 
74,513 



76,893 
21,043 



78 
950 



12 
120,573 



136,191 
15,603 



15,560 
34,373 

573,053 

2,001,432 
1,990,579 

(.i 

26 

1,705 

3,367 

(•) 
376 
5,355 

1,854,227 

1,328,435 

176,702 

51,761 

54,531 

3,932 

42,492 
1,934 
9.378 

26,735 
286 

(•) 
567 
1,421 

(•) 

11 
150,934 



165,943 
18,738 



14,476 
33,492 



3,029,263 

2,998,357 
(•i 
1,100 
1,839 

4,713 
2 

651 
11,311 

2,795,512 

2,052,430 
273,121 
56,179 
64,242 
17,042 

59,966 

3,796 

15,586 

35,979 

395 



442 
1,665 

(•) 

23 

214,477 

233,756 

246,422 
12.666 



10,029 
26,654 



4,129,352 

4,083,840 

(•! 

161 
4,651 

13,864 
55 
(♦) 

813 
26,372 

3,361,786 

2,949,076 

354,333 

54,747 

64,434 

29,345 

70,773 

8,075 

17,804 

46,156 

466 

(») 

863 
2,667 



(•) 



213 
260,808 



268,066 

287,220 
19,154 



2,577 
7,347 

392,738 

2,121,004 

2,076,713 
(•i 

34 
4,311 

18,030 
376 

(») 
431 

20,742 

2,003,179 

1,550,256 

134,009 

24,493 

25,193 

17,490 

34,424 
5,728 
9,390 

22,802 
60 

(•) 
682 
2,236 



(•) 
(«) 
114 
126,170 

117,825 

126,717 
8,392 



884 
2,996 



1,290,516 

1,261,756 

(•i 

79 
5,251 

6,443 
318 

(•) 
375 

16,233 

1,226,717 

957,310 

110,414 

11,076 

15,972 

9,976 

17,945 
4,675 
5,369 

12,633 
176 

(•) 
796 
1,367 



310 
2,551 



,163,489 
(»5 

52 
3,132 

7,271 
24 
(•) 

164 
18,500 



848,884 
134,755 

7,749 
15,279 

9,201 

16,530 
2,275 
4,849 

11,493 
3 

(•) 
386 
2,054 



(.) 

15 
78,951 



68,475 
4.676 



(•) 
(•) 



51,392 
4,521 



375,752 
2,328,249 

135,156,025 

21,692,961 

19,277,362 

135,604 

25,692 

1,179,515 

171,638 

62.992 

(♦) 

161,735 

677,966 

22,642,161 

2,738,657 

1,335,237 

382,114 

629,992 

5,470,403 

2,341,707 
44,940 
574,632 

3,357,977 
12,656 

13,449 
18,803 
16,757 

469,991 
(•) 

31,303 
5,147,921 

-949,200 

3,756,960 
4,706,160 



277,079 
1,370,897 

135,156,025 

19,737,283 

17,670,485 

112,675 

9,538 

967,737 

139,450 

46,545 

(«) 
149,270 
641,186 

20,934,121 

2,372,017 

1,280,607 

348,262 

603,797 

5,250,394 

2,166,760 
42,690 
511,235 

3,153,690 
12,309 

14,022 
18,396 
15,276 

355,359 
(«i 

22,002 
4,816,888 

-1,246,333 

3,177,007 
4,4?J,840 



14,964 
76,142 



652,150 

376,961 

950 

30 

17,101 

2,864 
4,440 
(*5 

22,299 
227,472 

449,720 

116,983 
21,066 
6,156 
4.710 
32,412 

23.700 
1,391 
5,354 

23,120 
62 

617 
131 
105 

1,253 
(•i 
5,379 
147,279 

202,430 

314,046 
111.616 



25.999 
192,073 

ia,188 

252,216 

221,433 

1,613 

68 

12,252 

487 
2,472 

3,022 
5,369 

243,089 

61,657 
12,987 
12,306 
30,596 
21,581 

9,763 

260 

3,473 

3,874 

376 

112 

7 



22,909 

368 
57,754 

9,127 

64,043 
54,91o 



29,752 
142,546. 



301,914 

277.768 

1,717 

111 

6,973 

493 
1,462 
(•i 
4,456 
8,620 

257,045 

70,793 
12,971 
11,001 
6,437 
18,210 

20,588 

333 

7,001 

22,913 

1 

216 
2 

323 

8,113 

258 
77,885 

44,869 

86,475 
41,606 



37,637 
143,987 

1,372,569 

510,567 

480,838 

1,670 

156 

13,578 

2,320 
2,373 

2,783 
6,849 

447,773 

109,903 
19,207 
13,145 
20,939 
35,230 

54,973 

2,407 

15,974 

46,356 

18 

292 
44 

476 



316 
107,211 

62,794 

132,296 

69,502 



44,025 
135,571 



829,523 
749,325 

16,814 
240 

22,611 

5,071 
3.024 

7,672 
19.766 

734,233 

103,640 
48,993 
16,013 
33,004 

103,340 

35,782 

2,445 

34,225 

92,997 

189 

346 
224 
432 

34,974 
("i 
382 
176,727 

95,290 

223,036 
127,796 



52,554 
278,255 

8,483,065 

1,317,531 

1,654,884 

12,764 

1,139 

74,655 

13.133 
1,829 
(») 

20,227 
38,923 



234,019 
82,160 
33,722 
42,866 

346,269 

206,338 

6,735 

58,505 

242,905 
3,375 

3,274 
910 
964 



7,069 
363,385 



428.375 

282.554 



28,672 
181,807 

10,109,187 

1,815,203 

1,651,577 

7,198 

281 

81,909 

14,742 

12.312 

22,391 
24 , 293 



228,915 
71,074 
20,503 
54,983 

414,188 

213,903 

2,482 

57,522 

288,368 

904 

1,820 
395 
764 



2,209 
386,550 



44,074 

358,635 
314,611 



20,080 
164,781 

14,085,091 

2,134,251 

2,017,204 

7,608 

922 

37,245 

13,038 
3,166 
(.i 

17,300 
37,752 



217,147 
103,902 
23,946 
40,053 
643,292 

285,998 

3,142 

74,164 

424,525 
1,297 

1,234 

555 

1,053 

62,743 
(«i 
1,701 
513,029 

-218,558 

321,536 
540,094 



20,212 
274,126 

40,983,460 

5,569,937 

5,190,777 

26,232 

3,274 

191,334 

36,196 
8,633 
(.i 

25,081 
88,393 

6,693,998 

589,892 

297,203 

70,087 

162,796 

2,003,038 

715,960 

13,585 

165,661 

1,278,459 

2,192 

3,597 
1,726 
2,891 

72,241 
(«5 
2,791 
1,311,502 

-1,124,061 

550,777 
1.674,833 



3,184 
231,609 



5,803,946 

5,049,718 

36.109 

3,317 

460,079 

51,106 
1,334 

19,039 
183,244 

6,312,565 

639,063 
611,044 
136,373 
207,408 
1,582,334 

544,750 

9,910 

89,356 

719,173 
3,895 

2,514 
14,402 
8.202 



1,529 
1,670,566 

-508,619 

697,688 
1,206,307 



Business Returns/1972 « Partnerships 

Table 3.3— INCOME STATQENT, BY INDUSTRIAL DIVISION AND SIZE OF lUIAL ASSETS— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



101 



Industrial division, item 



Number of partnerships. 
Number of partners 



Total assets. 



Total receipts. 



Business receipts 

Income from other partnerships, 

rtongualif>'ing dividends 

Interest 



Rents 

Royalties 

F^rm net profit 

Net gain, noncapital assets. 
Other receipts 



Total deductions. 



Cost of sales and operations. 

Salaries and wages 

ftiyments to partners 

Rent 

Interest 

Taxes 

Bad debts 

Repairs 

Depreciation 

Amortization 



Depletion 

Retirement plans, etc 

Bi^oyee benefit programs 

Net loss from other partnerships, 

etc 

F^im net loss 

Net loss, noncapital assets 

Other deductions 



.All active 
partnerships 



ill 



Net profit (less loss). 



Net profit. 
Net loss... 



172,804 
549,609 

12,385,127 

21,448,386 

20,990,765 
28,425 

623 
39,3Ve 

112, t73 
18,772 

24,343 
233,709 

14,985,654 

2,453,020 
4,728,146 

792,903 
1,019,755 

446,671 

556,506 
28,004 
169,277 
885,638 
37,652 

1,924 
49,187 
60,251 

29,701 
(«i 
6,297 
3,720,693 

6,462,732 

7,109,521 
646,739 



Partnenships with balance sheets, by si:!e of total assets 



(2) 



U2,938 
399,039 

12,385,127 

18,038,903 

17,633,243 
23,964 

202 
33,212 

96,185 
15,321 

20,420 
216,351 

12,831,737 

-1,947,694 

4,205,612 

551,263 

873,649 

416,953 

475,765 

25,489 

142, 033 

793,364 

36,508 

936 
44,617 
55,903 

25,650 
(-) 

4,370 
3,131,405 

5,207,166 

5,795,576 
533,410 



Zero 
assets 



9,517 
26,707 



463,322 
449,926 



719 
2,095 



4,779 
6,303 

339,701 

53,836 
33,791 
12,206 
23,530 
3,829 

14,124 
479 

3,317 
22,037 

5,234 



(») 



261 
388 



410 
111,045 



146,007 
21,886 



»1 
under 
»10,000 



42,580 
139,930 



1,967,979 

1,942,985 
1,%9 

(»i 
297 

983 
940 



2,463 
18,324 

1,157,317 

170,147 

313,821 

119,868 

97,668 

4,120 

33,417 

594 

7,319 

23,853 

15 



2,349 
3,305 



449 
380,213 



342,536 
31,874 



$10,000 
under 
$25,000 



(5) 



21,357 
57,248 



2,030,807 
1,009 

1,273 

1,826 
793 

40 
15,236 

1,280,047 

222,288 

373,404 

93,954 

105,091 

7,901 

36,530 
1,367 
8,532 

37,887 
160 



2,905 
2,989 



2,9a 

384,066 

770,942 

826,138 
55,246 



$25,000 
under 
$50,000 



(6) 



14,045 
37,893 



503,019 

2,016,172 

1,973,363 
129 

(«) 
1,810 

4,3- 
1,552 



390 
29,077 

1,259,982 

238,809 

359,780 

%,034 

89,362 

11,400 

33,495 

1,924 

12,433 

48,307 

374 

(•) 
2,385 
4,145 



2 
353,145 



779,724 
23,534 



$50,000 
under 
$100,000 



(7) 



10,430 
35 ,697 

735,932 

1,887,489 

1,851,681 
4,401 
(•i 
2,750 

4,758 
96 

1,519 
22,274 

1,224,291 
249,395 
369,025 
64,013 
90,762 
19,443 

45,955 

1,311 

13,085 

45,122 

245 

(•) 
2,716 
4,988 

1,614 

104 
316,496 

663,193 

685,872 
22,674 



$100,000 

under 
$250,000 



(8) 



7,707 
32,193 

1,210,492 

2,354,779 

2,285,990 
3,816 
(•i 
4,281 

14,004 
10, U5 

3,298 
33,237 

1,607,117 

292,107 
497,301 

69,302 
U9,243 

33,890 

58,353 

7,406 

24,999 

84,251 

850 

(•) 
3,813 
6,849 

2,250 

277 
395 , 747 



778,688 
31,026 



$250,000 
under 
$500,000 



(9) 



3,324 
19,312 



1,131,954 

1,458,011 

1,422,969 
1,194 
(«i 
5,241 

13,641 
579 



466 
13,917 

1,062,896 

162,799 
343,668 
35,124 
74,561 
41,103 

45,076 

3,067 

13,244 

32,095 

225 

(•) 
3,245 
4,680 

10,416 
(.) 

91 
243,481 

395,115 

440,450 
45,335 



$500,000 

under 

$1,000,000 



(10) 



2,140 
16,518 



1,276,492 

1,238,094 
1,437 
(»i 
4,419 

12,210 

451 

1,321 
18,559 

959,909 

121,437 

313,012 

27,240 

62,735 

47, a2 

43,652 

1,531 

14,903 

85,943 

3,533 

(.) 
3,459 
4,989 



329 
223,579 



316,583 

377,073 
60,490 



$1,000,000 

under 
$5,000,000 



(11) 



_L 



1,514 
22,895 

2,977,424 

2,213,724 

2,141,175 
1,905 
(•i 
7,869 

27,353 

762 

2,327 
32,310 



301,332 
594,923 
29,430 
103,7a 
124,192 

81,951 

5,445 

23,424 

166,347 

13,927 

(•) 
8,714 
9,271 

5,036 
(•) 
287 
373,101 

367,408 

532,434 
165,026 



$5,000,000 
or more 



(12) 



224 
10,596 

3,813,659 

2,349,446 

2,291,257 
8,104 
(•i 
4,548 

14,971 
13 

3,317 
27,114 



135,494 
956,887 
104,092 
101,976 
118,363 

63,212 
2,355 

20,777 

197,502 

6,795 

14,760 
14,304 



350,532 

255,285 

386,604 
131,319 



[*) Estimate is not shown separately because of the snell number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Estimates for "Wholesale and retail trade not allocable" and "Nature of business not allocable" are not shown separately because of the 'small number of sample returns on 
which they were based. However, the data are included in the appropriate totals. 



102 



Business Returns/1972 • Partnerships 



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t-oooo oo ---oo 

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p o •« *o o o » ■ 

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o o p 
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104 



Business Returns/1972 • Partnerships 



3 -S 






2^ 



8 



a 



O 3 -H 



o "^ o. 

(0 o 



to o 



^ -p J= 
sua 



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n o -m o o w m rH 
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U U U TI 



1) T3 n -a c I 



<u O m O - - -Q Q 5 

3- - *o m o o Q c 
rHCMinrH CMmrHOJi/ 



Business Returns/1972 • Partnerships 



105 



N 


1 








o 


is 




§ 


;3 


^ 








^ 


A 










v> 










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n to 

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ssa 



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a CO eOu~ifMrH>l i-HCi 

rH (M rH fi rH Jm rH 



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i-H (n <n OJ rH 



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^ ^ ^ -O lA o o o c 

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53 



O \Q -4 't^ t^ to C^<^rHtM^O rHIM 
(T OrHtnO^r-J rHC^OOmO >IO 



sa 



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o <ji c^ tr- c 



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r -J o lA 

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i-i r\ ~jt cjy f-t 

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rH en [^ t- £^ 



33 



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cjv to irj ,£) o vo o 

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en CO 



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lot -oeoo-^jo ooiA 

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en CO en en ot « 



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lA kA CM Ot P- 

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en lA lA to CM en r-l 



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«>H^«f -«»■«- 



106 



Business Returns/1972 • Partnerships 



to ^ 



£5 



5-S 



4) O, 

.s-s 

(Ji V 
Si u 



■3 "aJ 



U (I) 

t. a p. 

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to tq^ogp-p^ o*^ 



t^ »rv 5 <^ (^ 



O C^ en iTv O O' 

c^ \o o to T) c^ 
I- lA >A en ■'t ^ 



1-1 o 00 (M fn -J 
CO vO -^ ^ t o 
in c» « CM O t-- 



m oiiDvOfno "Aio 
(n [^ O c^ on 



CO tOO'JSC^O O"-* 

l> rHi-lr-ltOO ^co 

c- v\ a\ \D ^ o fyro 

u^ com^C^CT' mrj 

CM <J-OC-iH\0 CMiA 

>t to m C^ r-t '^ 



-J- >Dcoy:)c^u> irir- 

00 cytnctno mcM 

ITi OO^vOlAlA (niA 

CM OOOCMD- fnu-» 

i-t >t 00 (n O^ r-l ->f 



SS:} 



fH ITl \0 en <M V\ r-l 

m o> o* >t (n o •< 

tn >r CM c Nf iH CM 

■^ if\ 0\ C-- to O tf> 



to CM (M >t (M CM cn 
Ml O iH C^ O vO O 

M 0^ r- rM iO -5 03 



- u-1 (n tn c^ O' 
J t> vo c^ o tn 
1 rn tN u-v m [> 



■H O >(■ O -^ fi TO 
en IT* rH vO tn t^ CM 

rH CM i-l iH rH 



rH C "A -* en 0> vO 

(>- cn r- iH y3 to r- 
to o M^ '-' "^ m -D 



t^ H m H to i-i t> 
O ■.O >f H O' o 
to C^ TO 0» iH iH 



u-1 tftoieo>ocM ^Nf 

en •JSSOrH'O c^o^ 



rH OC^'ATOiri O^C- 

c- -j-iHr-iAO' cniA 

NT OU-llAvDOJ C^r-J 



O >OiHC-raO TOTO 

TO cnc^eniAtM orn 
en o>Au-so>A o^oi 



a T 



in C-- C-- iD m c 



S:} 



TO OTO^O^OrH >£>(n 



o cj* vo en o 



35 



CM OCT'TOCnvJ- TOt^ 

en ej^finmc^ vtTO 

c- motnnjc- ho 

a> Hoc^--tO mo* 

en -si- TO -J <M Q >f 



ary to c> a> vo en 
iH o iH c- >o 

0> O CM TO r-I 



m (M m -J- sr t> t> 

o ^ en en CM ■£) cm 

en ->J TO CM rH TO -J 



O vD O CM Nf 
CM to iH O^ to 

in 0^ TO r- rH 



-sf C- lA in -J CO CM 
(M > CM H 06 -O l> 

<Jv vO C- O rH O CM 



^^) o i-H cn TO 
in (n m c^ O' 
m O c*) -«r CJ' 



en CM O C- >f t^ CM 

in (H C"- C-- o en >r 

CM m CO >o TO en 



I ^ 



CM >0 O TO O >I 



rH en rH TO CM 
0> CM Ov CM lO 

sO \D \0 >r CM 



<r mcMi-too m<M 
m \o *t Q l> '^ cnrH 
CM ^^ooenrH *n->t 



a> (nt^enen--t ^oin 
CM TOv£>CM>i3C& -.fr^ 

CM inoc^a>'-i inrH 



00 C^ %0 -J rH 
CD rH TO O CM 
»H C- TO -C 1-1 



CT> -*«OO^CMt-- <ACM 

3en c^ >n CT- "O o r-l 

m vD >* CM o* O -^ 

o c^fncMC^^ t> i-i 

t-H rH\OC^enC^ Q> ^ 

en vj o en 



a ss 



tn ■* 
\o in 

CM -st 



a s 



en TO lO -o mo 

c^ o^ o m r- >o 

>j- m cM-^t 



\D -J [> in O CM 
-^j to ^ -* en TO 

c- vo CM C-- oj r- 



en CM c^ en 


TO ch m O CM 

^D O vD TO CM 


!;]R 


CM CM CM >!■ 


TO m>t D- cn 










rH CM 


c- -^ in en [> 
iAco q en 


:}'J 



"1 -J- rl C" 

r o CM c 



sen enTOOom ^\o 

f\0 vOOvDmTO tf<CD 
rT-.pCrO >!■ -O CM 



- m o c 
% m in r 



a i 



rH O TO en ^0 TO CM 

aCM CM C- 0\ vO iTi 

(?• -^ <J^ en •£! en 

S'^o'in'^t en en c- 

>j M3 in en xo m 

en TO en [^ tM -vj 



SC-TOO'TO TO-stmCM^ CMO 

r-xDCMm ^J^a•^n«•>I --tin 

m CM-5TOC- c"-a>\DroeM -^r-l 

aO^ CM rH en C^ rH 

\D >f m o> C- -J 

M' rH t> TO -^ in 



rH --. rH en O en 



eM in TO - 

CM m TO c 



rH m > ■£) \0 C^ TO 

oJ CM m vf ri o NT 



. — a> -J- 



>tTOTOin TOcnrHino TOm 

tO>DCMm CMCMCMcnO cnvO 

\0«>f0 CM^CMO^en TO 

•V rir^ enMTcOin'rH 



S«0 in rH m 
en o o o 
rH in tn lO t^ 



- TO O* ■J' >0 

isasa 

>o en CM en 



Sen CM o> --I 
m en O \d 



t-t iO TO O TO O 

o o rH m CM m 

->» C-- en O rH CD 

-.j" %p TO co"\p <^ 
r^ m en o TO 



CM CM >f m m CM 

m CM g- ■* cr o* 
CM en o- -^ *o m 

(JN CM TO en TO CM 

CM C- 0» r- CM 

rH CM rH 



SCT" TO O H en 
en ■< CM g D- 

en O CM -4- O CJ' 

c^ en ey- -4^ o en 

CM r- CT- TO CM 



en CM >o vO m oi 



TO ^enC^CT»TO TOCM 
rH rHOinO-.t f--t^ 
tn CMC-i^TO-} V>-< 



TO >f en m CT' >t o 

^ C- TO O O CM CM 

-} o\ H en c^ vo c- 



'as 



en > o >t 



3 p rH m (^ 
^ ?M >t CM \0 
3 r-i m TO c^ 



CM rHvOoeno "-h-nt 

•O OCMrHinC-- le^CT' 

rH TO c oi m m r-J ■ 

r5 m iH A 3 3 O^ 



J rH rH 3v >J en >r 

J -t lA H m >^ c 

3 TO TO TO a> in rH 



^o r- O o CO rH , 
lO o\ in f H CM I 

OJ TO O CM H 



CM -^r•enc^^o c-^ 

TO lo-jr-^en OTO 

en enin-^O»0 r-i r^ 

" " - ^o" en 



TO vp CM O O r 

H ci TO O O t 



♦* V 
ea u 

•ol 
41 fa 




3 8 



m O -viA O 5 nj lA rH 

* *o CM in rH -W- ■«■ -eft 

CM in H-«- «i-v^ 

m-vi--t» U u u 

n U U f^ 0) 0) & 

III- ""^soo 



§s 



•5 ^ ., -o u% O < 

HrHCMmr-l CMlAr.- 



a~^*o lAoQ oo -.•* 
rHCMlArH CMmrHCMm r-tm 



-a S 

m rH-WS- 

-•5-eO- 

J w OJ 0) "O 



t 
;4 Ph < 



m 



^-.OCM iArH-«**»«^ IhQ 
fMiArH*»*>*» ©H 

■«--«»-«l» t* tn t. -g 



jIII 



I IPS' 



E>-«J«>-«-<* •W*9-*J-<*>«> fl'K'^ 



3 -•.-lO inOOQO ?*■ 



Business Returns/1972 • Partnerships 



107 



(-( Q o (M en r 

c^ o >i o n t 

(*\ to -i OJ r-J O 



r iH TO a^ c 
(-^ >t ■^f r 



So^ fvi <Ni 0^ lO <n c^ 
■< ir\ r^ %J eg (> .-t 



(M >! c- (^ r- c 



SsOCT O to \0 otto ^ 
r-t mTO^rcoOO ^ 



a> O 



CD 4) b 

S'S s. 



s 

CQ 



(•\ lO (^ \0 kf\ 



l3> (N tn Q t^ (M C- 

>t r- p- -J c- Cr &* 
c^ r^ m i-» «> o w^ 



P' (M O* C^ "Ti tn CO 

c^ o r- u~* > >p -si 

(M TO iH f^ u~\ O -J' 



rH (^ *r\ OJ 



■H n \o to o> c^ f^ 
CM o en to o r- >A 
\£i C-- C-- n fM c^ en 






CNJ O "Tl 
TO O vO 



<n CO O -n 



a ^ 



o rtTOnonO'-' 'O 
c~ OJTO rJOi-l\o>t -.J 



O -.J CM n P- iH (H 

S>} C^ -^ kTi O o 
Ox iH o a- c^ ^ 






CD O b 

o '(3 o, 



CQ a 

-a d) 

CQ O 



1 --t fy ir 



lO a> TO sf r 



»0 C- ^ (N (7^ in n 

i-t ir> -} o^ c^ m kri 
O 0^ C- rg vO o TO 



t> ov a» M 



in ir\ oi CT« ir> 



oj tn Q -.J r>j TO ry 
O W O "H to m n 
o^ \0 >D l-^ r\i (n oj 



I I ir\ O Gl nT tt) vO iN 

»iJ cy O- C- TO O' t^ 

^ m 0' N c- lO c^ 



ITO** Oojrno^OJ St 
<nr-* TOir>-^<00> tf^ 
















So OO'sfidto ^O 

OJ (n >i -^ »ri C-- O 

<M -i t5 >o m i-i 



^ cj; t^ r 

^oT incncTNTc 
^ c\j r-l ir\ TO r 



I O- TO n r 



O 0> O TO n vO tn 



O TO 
CM TO 

o r- 



) r-< C O TO 
J a> O' rH rH 

) m \D fn O 



(n ^ O r,* ^ I 













\D P- OJ >J 












s 




TO TO O 








P- P- C- r-t O 

rxD \0 \D ir\ CT' 
>r rH <M rg tn 



DO TOTOOTOn "-JrHCJf-^ "-t^ 



CM C^- CM iH 



OOTO>00 C^Osfi-lrH C^CM 

mmoTOr- <TTOmi-la' c^^o 



J t^ 0^ en *o (n sj 



^0 r-'0->tOTO \Om-J-trtCM 

o^ (n(n»0(T''0 lAo^OTOtM 



oj n \o c o -f 



aTO m st CM u 
iTi \D en TO c 
t» ov m CM p- c 

0^" en vt" CM r 
ir. H N 



TO W O O Ox -H C 

-J TO -sT (M H vO C 

CM lA rH Ox xO in r 

xo oTifTcn "H >r c 

TO m en st en ct> -; 

CM m lA CM -H 



J O ■< ON m 
3 xD ^ (M Ox 
■< in xO CM »o 



jcMin (nojtnfMm P--4- 

CMP- -JiHiniO^ C^Ox 
rH -^ tn TO en CM 



O -^-OO'C^f-' C^tnCMvO-J lOr-t 
(M -4'xi)TO[>rM CMu-ifflC^O- m r-t 

u> c-r-p-cvo cMcnTOcMcn -i-cn 



O iH ^ xD CM r- 



<A xO TO O TO O m 

-J- r-i m r^ ^ TO o* 
iH ->r in TO rn cm 



Ox ox CM 

>rt r-1 in 

Ox TO > 



iH en O m 
Ox en CT- in 
TO en \D en 



•sj- xO TO e*^ 
0> -H CM xO 



\ TO St I 
3 xD -J 



iH xO O [^ 



H m xO CM 

iH TO tn -^ 



lA l-J Ox xp 2l 

m Ox Pxi O TO 



en m I I 



d en I w m \0 xo r 



fxjjOTO HNr-ttnTO r-cn 
xocMxoiniA fMcMiAox'-i entn 



DrH OtMC^OxO CMO 
i i-i ^TOstCMi-l CMO 

exj en in CM t^ en to 



OiHCMxDiH lO-JrH-vfTO OTO 

r*cn c-ox fMHOOTO cnTO 
rHcn xOst mOTOcn-xt <nst 



c- t--tnenoTO TOoxr-^o(^ cmo 

■H tnsfTOxOm C^xOTOOxf-H xOrH 

c p-c^r-oxo stc^t^oo cnm 



TO -J ij m >0 CM Ox 

CM <M m TO ox O m 
^t CM 



TOmc^TOsJ fvenininc 



■^ r-c»-c-ON>n cnxOxoo.'H cvixo 

•£> l-^CMsf<^ sfCMiHstOx H<M 

m Hi-lcjCMrHvDCO 



TO xO st f- TO i-( 



8-tfCMCMCr-< lAHO-oc^ enm 

OiHOxOC^ mOxOP-TO eno 

CK m->it^t^c~- mc^c-m-xt oxxO 

tr ■\t^^■xJ■^nxo ruoooxxO i-< 

-tf C^i-lrHxflen CMP-iHinCM CM 

Ox(Mi-trHT rH H<-* \D 



\0 cn en TO CM (^ c^ o cm cm o C-- iH 
xo oxcMxOOxcn TOxOcymm c^'^ 

%t Hxoi-cmox enoxC^mo -j^c^ 



O u-i sj en m ^ CM 
Nf xo c3 c\f c^ ox o 



r- TOCJxOCMTO t^TOC 
C^ OxOC-rHen rnSu 
Ox xOCMTOxOi-J xOOe' 



c- >rm(n-4r-i cnOencMxD toto 
in OxOOxCOO C~cn(MrH[- cncM 
xO >rxf)r-(xOOx enenoxp-c^ cxp- 



cxi cn^tfinen'J c^*nHp-in cmxO 

\0 \OC--O(7xcn <M\OOt>rH HOx 
m TO^O^'OxO mxOCnrHNT ^cv 



OxenCTxxOTO i-(OxCM-4-'A 
-J-HTOCn OTOrHC-m 

rHcxjTO rxixotn'xtcn 



H CM en CM en en 



(H -^ lO en CM xO 

xo to O x£) e^ >t 
Ox t^ TO xo rxi m 



TO st O CM <H U1 O 
\0 --} OX -O P- P- CM 
TO CM \0 P- sf CM xO 



aCM st CM f> cn O 

P- "A TO sj -* vi) 

cn TO "A C^ lA rH TO 

rHrn'oTencM sTcn 



TO m o o en 
xO CM tn st cn 

CM lA O C^ St 



TO c^ 

CM oj 



• O O Q O O O 

§o 8 o •xO^o'o 

O •> ^O O O ^ -«» 4) 

^lA O O (M lA rK t" 

- *o "M m i- nf> * '«^ u o 

- CM lA r-t-** <*-«•>■ 0) B 

• *j--w-^e- c t. t* -o 

:> u ti i, V uaiTj-a-o so 

BOJOJOTJ -o-occc 

■a-a-ac cc3:3a OQ 

-cccSas oo 



t-QOQo oo -"^- Qo 

O O m O -. -. -Q O O O O 

•a -^-.-vo lAOOoo -•' 

CrHCMiAiH CMmrHCMiA i-tiA 



<x -O CM - - 

- CM lA rH-«- W <* > 

rf U U l~, O 

8U h U <U 0) O TJ 

a> 0) a) tj T3 T3 c 

- C C C 3 :3 ;3 
■-•='='=' „ „ 9 



ttJ O lA O ■» -x -xO c 
■q * « -O lA O O C 

CiHOimrH CMiArHO 



5 O O O O 



> Ci " 



«9-«i>y»- u Q 



O -xlA OOCMiArH 

-O CM m iH ■*?■ ^o- <* 

lA iH«» *^^» 
-«-*9- t4 t. t. 

t< I-i ^ 01 0^ 0) 

■c -o c c c 

C C 3 3 3 

3 3 



) d) « O -a 

) -o -a -n C 

-. q c c 3 

H 3 3 3 



1 O O Q 

5 o o o 
i lA o " 
^ - -.O 



-o o o o o 

m O O O O - - 

Ur-livmr-l CMlArHAllA iHlA 



•xO CM 
,- A .H-«> 

8tH (^ t< 0) 
flj 4) !> -O 

o -Q -a -g C 



m rH«***^ t" O 

(i ;4 f^ -n 

U U 1> 0} <!} C d 

O 0^ T) -O TJ 3 O 



4) O <n S -x -x -O O O 
■O -. -x -O <A O O O O 
Gi-HCMiAiH (Mmi-ICMiA 



108 



to 3 



2-^ 

A (0 



o o 

I* -H 



S'sa, 






O 3 -H 



w o 



■3-2' 



b to 

fc S f^ 

0) C -H 

•S +* -^ 

S (j CO 



Business Returns/1972 • Partnerships 



iH rH o* c^ 






^o H (Mr 






<^ CO 






cvjiH tr\ to c "^to \0*0 

r^-t C«J-J-(?>iHO C-»H 



< tn CT> C-- ■< C^ O 



<n IT. voo^tnooHfHt^ir* 



> ^ Q »X) -* iH {J> 
■H O O «« rt ^ O 
en -O O* to > irv C^ 



(M to \D to CTs \0 



to ir\ kn oi CO vD CO 



- -J o « 



CO C- CO \D >t «3 -J- 
ir\ to -J- (M iH t-l O 

OJ sO O O^ C-- C^ >-t 



C4 t^ O » to iri--t^0^to 



3o\ 



rH ^ O to 3> CT« 
O^ ir\ i-t >i- O O 

tn tn OJ \0 ift CM 



C^ O O CO u-» lO u 
r- CM CM n C> rH C 

t^ U1 rH r-l (>J or 



C-<-lmin\0 rHi-tlTvOD-J- COIA 

lOr-IOOO-O QOOOrH CMiH 

OCMinOStH OCMftlrHO CM 

lo'HrHCMtn nT <H tn ifT f-T nT 



^ ^O C- CO 



^ rH CO n lA 

vo <o eg CM H 



-J c^ o> C- f^ -vt c- 
tn >i- xo iTi to t-- c 



i-t rHtOfOrH-J- OCOP 
•£> COOlA'^rH U-*1A-. 
CM ^^D^^rMa* CO^Otl 



lA CM 
CM CO 



rHCM-fco (Mc^c^[^-<^ ;^'^ 



-.1 C0CnQ>O(n rHlf\<»lv£)0 r-IU 
r- COr-)CM(M^ OCMCMvDM- CMr 
>J mONOVlTvm 'OD^fCMirirH r^ 



to croncMiM on-^vjt 



C^cnrHt^sO -.tC-OtOrH tOC\l 
I 1 7 I rH r-t (^ CM CM t 



I I I I 



OrHCMOJCM iniArH< 
tOCnOOOO cnC^COr 



->! O 

t^ to 

t- ox 



J CO ^ 



■J' -tOcnCMf- >tl>-^cnt~- <*\ <3 
rH CM^^^OC~C^ CO<MO»\OiA 0-* 
CO OOrHCMiTi r^sOiHC^m (^lO 



^0^ •flC^CMCMt^ 0*-«t 

■" t'AO>r'0 ir\c 

S (n lA f- •-* -vf 



oT itTp- cn o^xO 



CM COlTlirt-J-in 0>0>frHtn OsCM 
»0 \0 >f\ to m IJ^ rHlTllTNOCM C-CO 
m HO->M?''i3 ^DalO(nr^ rHO 



nCJ>CMCTx mCOOl-OrH &\0> 
fM-O (Jx<MC^>OtO rHiA 



(r\0 O C ~-t <£) ^ Oi C- t^ C^tM 
(M-DrHOilA vOC*C^C0*0 lAO 
\OxDO('\r-( vO\DrHrH\0 tO->J 



P-OOmOiA U-lO-^OOx O\0 

r^o-stry O'c^c^mco corH 
rHCMP- o^r\tor-co cmio 



O \0 tH \0 C^ t- 
rH C rH (^ CO O 
cn CM CM to >J C^ 



C^ to CM to CT« O^ O 



CMCMCMn>J (MrHr-l 



f- (MCvm^fiO CMOO^f^C 
m C--JcMC^tO OOCOrHC 



CO to m ^ O r 

r~ n CO m vo 
\0 \o I T T 



5?3 . . 

\ tn tn >t tM 



oj vO»r»^<H*0 TiO 



CO \D <H rH O CM O 
CM Nf to [> JA to ITi 



O •£! iTi ri U 



33 



^ t- >J ^ rH 



S4 



Nf CO rn C 



^ (M t^ O O O 
3 lA lO to (^ CO 
H (Ji CO lA ^ O* 



3 rH >J vO to a^ •£> 
CM lA CO CO vD -Nf 
rH lA r-l rH rH CM f^ 



H CM cn CM n r 



-< £^^ ^ " 



J^ C^frHCOCO rH->f 

acn O 00 O C- t^ CO 
-.J to O rH Ox -D CM 



^ CM (^ cn 
rH CM CO 



H lA r\J en Al -t --f 



H CM cn CM m r 



to -i-.J-rHOO C-rHiA 
CM lA-JCO'A'A P--xtC^ 



OX AJ r~ CO 



irv CJ«>OC^iACM OCitprHCn Oxr- 

r- cMCMxoiAQ cogxOOeo ojia 
r- >rHxom^ -^ojoiAjc^ CO* 



r- > rH xfl 



CM o^iAQor- co^r 



CM C- O CM CM CM lA 
O en rH (Jx H CO xO 

r- CM n vt ^ o c- 



C\ O «D O « 



ox r-J 



-cnr-oo lAtDCT-coox oiA 

■>r-lc3x(MtO Q^ -^ t^ sr\ i~1 to >t 
r-t to C- AJC^*»ACO -.J-'i 



J <A en c^ "O 



r O rH ■-* 
ix -O "fl -J 
- to rxj rH 



cjxcMxOCMcn cn^cocMoo c^r^ 
CMOOCniAAj -^tOtOxpH c^c^ 
CMtDAl>J-iA D-t--iAOrH vDCM 



H t^ <v o* >o en c^ 
r M CM -o t> tn CO 



cncnrHoto c--J:<Ac-H 
en to to e^ lA o m CM t> r^ 

tn->tlAC--0 rHC^miArH 



OxOrHOxxOCntO -xt Ox>I 

>J-tOOI>iAxDrH CM 03<M 
CTxlAOxOxCMiArn ox OxO 



CM O 0^ CM to en <r\ 

f lA rH rH O Ox ox 

lA rH -xT Ai c^ en 



C- -J- Ox c 
O O CM -. 
C- >!■ lA C 



3 a ' 



H en xo to c^ 



xO f t- xO >t lA 

xo to en p~ ox -* 

t> Al r-i lA AJ -} 



lA C- C~- O Al lA -.f 

CD xo CM xo CM tn cn 
[^ to c- CM o> CO tn 



r-t cn xD C^ xO -* l-i 

o o (^ lA (J* -} o 

C- 1-H -O to cn rH > 



eg 



Si° 



■sO OJ 1A rH< 

>A rH4^ ify^fy 

(^ t< l4 01 11 0) 



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t4 L< ti « 



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. 01 01 _ _ 



rg§§j 



(4 (^ <V f^ 01 

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IS 



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^ -xO CM lA rH'W** 
CM lA rH <* -«*>■«}■ 



t4 ti t< -a 



° 1 -g ? i 

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nil 



lAQ ilA OOAIiArH 

•« -^O CM iArH<0^«9-<* 

CM lA rH** **-<^ 

W^-tO"*^ Ch (4 t4 

Li l4 (4 0) 0) <U 

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55 



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J (»^ n o c- 



Business Returns/1972 • Partnerships 



109 



^ lA \0 iH -J' nT 



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110 



Business Returns/1972 • Partnerships 



i I 

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Business Returns/1972 • Partnerships 



111 



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112 



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114 



Business Returns/1972 • Partnerships 



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^ ,8 



Business Returns/1972 • Partnerships 



115 





1 






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a 


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116 



Business Returns/1972 • Partnerships 



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Business Returns/1972 • Partnerships 



117 



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120 



Business Returns/1972 • Partnerships 



as 

o --< 



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O O Q. 



Business Returns/1972 • Partnerships 

Table 3.6— PAiCTHSRS, RECEIFTS, AND NET PROFIT, BY STATE AND SELECTED INDUSTIBf 
[All figures are eistimates based on samples — nioney amounts are in thousands of dollars] 



121 



state and industry* 



Partner- 
ships 



Business 
receipts 



Not profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



United States, total 



All industries 

All Qonfaim industries 

Agriculture, forestl7, and fishing 

F^ims 

Other 

U^n^ng 

Construction 

Manufacturing 

Transportation, corammication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

VOtolesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Uedical and health services 

Legal services 

Other services 

All jTviustries 

All nonfarm industries 

Agriculture, forestry, and fishing 

F^rms 

Other 

Mining* >••••■•• 

Construction 

Manufacturing >••>•••••.>••..••<■>................. 

Transportation, conmunication, electric, gas, and 
sanitary services 

Wholesale ani retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



992,i03 
688,210 

116,253 
104,193 
12,060 

13,665 

60,966 

30,075 

18,717 

196,683 

34,363 

161,541 

374,832 
92,420 
9,712 
272,700 
223,206 
49,492 

172,184 
18,832 
25,961 

127,391 



2,OiO 
2,040 



(♦) 



289 
283 
836 



695 
680 



4,066,639 
3,778,695 

317,087 

287,94A 

29,143 

137,928 

137,211 

79,491 



446,975 

85,263 

360,028 

2,328,935 
1,056,668 
26,522 
1,245,745 
1,045,621 
200,124 

545,627 
63,419 
87,832 

394,376 



104,438,638 
96,226,827 

9,003,624 
8,2U,8U 
791,813 
1,410,767 
9,461,691 
5,671,161 

1,616,362 

36,739,822 
12,942,291 
23,743,154 

19,283,298 
1,971,627 
1,302,025 
16,009,646 
12,349,611 
3,660,035 

20,951,529 
4,388,133 
5,eu,059 

10,752,337 



9,662,609 
8,999,127 

773,515 
663,482 
110,033 

-365,062 

909,388 

400,015 

167,744 

2,226,164 

622,471 

1,599,956 

-930,857 
360,004 
375,426 
-1,666,267 
-1,821,600 
155,313 

6,459,608 
1,776,855 
3,071,902 
1,610,851 



11,729 
9,773 

2,164 

1,956 

(•) 

(•) 

973 
549 

(«) 
2,918 
392 
2,526 

2,383 

f) 

(•) 
2,076 
1,676 
400 

2,266 
185 
(•) 
1,838 



28,375 
23,948 

4,845 
4,427 

(•) 

(•) 
2,082 
1,296 

(•) 

6,553 

950 

5,603 

6,604 

(«) 

(•) 
5,834 
4,819 
1,015 

5,518 
553 

C») 

4,288 



1,478,511 
1,366,222 

139,858 

112,289 

(•) 

(•) 

123,275 

147,733 

(•) 

698,866 
240,575 
458,291 

86,616 
(«) 
(•) 

76,133 
63,588 
12,545 

215,740 
52,399 
(») 
124,956 



5,101 
5,101 

(•) 

(•) 
(») 
(•) 
(♦) 

(•) 

601 
(») 

588 

2,172 
(•) 
(•) 

1,736 

1,696 
(») 

1,1B9 
(«) 
(») 
(• 



162,693 
162,693 

(») 

(») 
(•) 
(») 
(•) 

(♦) 

42,422 
(») 

40,875 

14,842 

(*) 

13,561 
9,349 
(») 

30, 575 
(«) 
(«) 
(•) 



11,777 
11,777 

(») 

(«) 
(») 
(•) 
(•) 



(•) 

1,087 
(♦) 

759 

-2,344 

(•) 

(♦) 

-1,697 
-1,457 

(•) 
9,566 



8,547 
7,438 

1,109 
1,109 



(•) 
(•) 
(•) 



(*) 



(•) 



(•) 

1,902 

294 

1,608 

3,541 
1,156 
(•) 
2,298 
1,852 
446 

1,433 
(») 
(») 

1,147 



38,913 
34,843 

4,070 
4,070 

(•) 

1,138 
(•) 

(*) 

4,466 

598 

3,868 

22,823 
10,948 
(•) 
11,643 
9,741 
1,902 

4,169 
(») 
(•) 

3,371 



901,215 
675,646 

225,569 
225,569 

(*) 
55,203 
(•) 

(») 

275,371 
38,587 
236,784 

199,092 
3,985 
(•) 

185,651 
149,354 
36,297 

119,597 
(«) 
(•) 
60,406 



164,638 
154,620 

12,426 
10,018 
(») 

(•) 

11,153 

9,721 

(") 

37,825 
10,465 
27,340 

-2,689 

(•) 

(•) 

-6,528 
-9,318 
2,790 

88,216 
31,548 
(•) 
29,608 



-12,628 
3,312 

-15,940 
-15,940 

(•) 

3,896 
(•) 



(•) 

21,605 
3,851 
17,754 

-52,278 
7,036 
(•) 

-61,531 

-58,500 

-3,031 

27,453 
(») 
(») 
6,259 



122 



Business Returns/1972 • Partnerships 

Table 3.6~PARTNERS, RECEIPTS, AND NET PROFIT, BY STATE AND SEI£CTED INDUSTRY— Contlmied 
[All figures are estijnates based on samples— money tmounts are in thousands of dollars] 



Number of — 



State and industry 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



All industries 

All nonf arm industries 

Agriculture, forestry, and fishing 

Fanns 

Other 

Mining 

Construction 

Manufacturihg 

Transportation, communication, electric, gas, and 

sanitaiv services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

' Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and iiealth services 

Legal services 

Otner services 

All industries 

All nonfarm industries 

Agriculture, forestry, and fishing 

Farms 

Other 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and 

sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Opera tors a nd le ssors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



9,846 
7,491 

2,515 
2,355 

(•) 
(•) 



3« 

(•) 
2,090 
393 
1,681 
2,123 
(•) 
(«) 
1,668 
647 
«1 
1,372 
(•) 
(♦) 

994 



15,848 
13,747 

2,252 

2,101 

(») 

(♦) 

631 
560 

(») 

2,162 
(♦) 

2,024 

7,434 
2,248 

(«) 
5,117 
3,714 
1,403 
2,367 

{») 

(•) 
1,911 



25,707 
20,295 

5,739 
5,412 

(•) 

(•) 
1,969 
1,154 

(«) 

4,602 

932 

3,638 

7,470 

(•) 

(•) 
5,032 
2,219 
2,313 
3,613 



(") 
(•) 



977,136 
775,760 

217,184 

201,376 

(») 

(•) 

67,145 
36,122 

(•) 

433,869 

133,959 

296,042 
68,857 

(•) 

(«) 
55,224 
28,126 
27,098 

111,278 

(•) 

(«) 
28,624 



142,924 
93,764 

51,216 
49,160 
(•) 
(•) 
6,864 
3,452 

(•) 

24,500 
3,312 
20,362 
3,974 
(«) 
(•) 
3,494 
-3,277 
6,771 
47,755 
(•) 
(«) 
5,721 



U9,700 
128,656 

12,625 
11,044 
1,581 
1,192 
4,775 
4,604 

1,914 
25,086 

4,831 
20,177 
M,608 
16,094 

1,154 
47,360 
40,759 

6,601 
24,431 

2,686 

2,813 
18,927 



662,127 
616,017 

50,743 
46,110 
4,638 
6,130 
10,677 
12,970 

5,089 

60,290 

11,843 

48,291 

401,040 

138,106 

3,034 

259,900 

228,098 

31,802 

114,174 

11, 192 

9,341 

93,641 



15,563,305 
14,314,496 

1,395,871 

1,253,809 

142,062 

130,942 

1,505,795 

735,154 

239,006 
5,081,694 
1,707,848 
3,365,585 
3,313,894 
56,554 

117,031 
3,140,309 
2,045,996 
1,094,313 
3,159,181 

914,426 

636,734 
1,608,021 



Connecticut 



107,089 
101,854 

5,537 
5,235 

(*) 

f) 
1,615 
1,262 

(•) 

4,845 
(•) 

4,527 

84,780 
40,277 
(•) 

44,365 
35,375 
8,990 
6,146 
{•) 
(♦) 
4,506 



1,534,958 
1,109,347 

433,378 
425,611 

(•) 

C») 

145,771 
22,592 



(•) 

396,460 

(♦) 
285,941 

246,665 
18,633 
(*) 

227,960 
117,844 
110,116 
241,540 
(•) 
(•) 
123,989 



113,456 
93,812 

21,062 

19,644 

•) 

») 

11, 173 

-5,153 



20,433 

•) 

15,970 

7,117 

4,587 
*) 

2,509 
-5,236 

7,745 
93,251 
*) 
«) 
26,661 



15,297 
14,539 



813 

758 



(•) 

(•) 

721 
434 

(♦) 
3,309 

531 
2,778 
6,931 
1,522 
(•) 
5,331 
4,628 

703 
2,760 

294 

502 
1,964 



58,511 
56,231 

2,400 
2,280 

(•) 

(•) 
1,479 
1,081 

(*) 

7,582 

1,081 

6,501 

37,002 

13,145 

{«) 

23,500 

20,934 

2,566 

8,197 

883 

1,635 

5,674 



1,347,693 
1,290,432 

58, 633 
57,261 

(») 

(«) 

162,204 
20,509 

(•) 
340, 207 

82,592 
257,615 
459,048 

23,539 
(«) 

259,038 
211,000 

48,038 
290,387 

54,675 
121,291 
114,421 



651,150 
710,857 

-43,931 
-59,707 

15,776 
-50,920 
122,069 

38,249 

15,940 
302,376 

77,076 
224,767 

-468,151 

-61, 196 

23,629 

-430,584 

-464,130 

33,546 

734,078 

261,901 

305,516 

166,661- 



214,821 
204,217 

10,969 
10,604 
(•) 
(•) 
8,823 
4,257 

(•) 
30,094 
5,315 
24,779 

46,905 
6,162 

(•) 

-36,348 

-34,606 
-1,742 

115,652 
28,471 
69,109 
18,072 



Business Returns/1972 • Partnerships 

Table 3.6— PAKTHEBS, RECHFTS, AND NET PROt'IT, BY STATE AND SELECTED INDUSTRY— Continued 
\Kil figures are estiniates based od sompios— 4noney amounts are In thousands of dollars] 



123 



state and industry 



Number of — 



I^rtner- 
shlps 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



I^rtners 



Business 
receipts 



Net profit 
(less loss) 



All industries 

All nonfarm Industries 

Agriculture, foresti7, and fishing 

F^rms 

Other 

Mining • 

Construction 

Uamfacturing 

Transportation, comnunication, electric, gas, and 
sanitai^ services 

wholesale and retail trade 

Iidiolesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

All industries 

All non f ann industries 

Agriculture, forestry, and fishing 

Farms 

Other 

Mining. 

Construction 

Manufacturing 

Transportation, comminication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, aui real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



1,860 
1,635 



19,3i7 
17,754 

1,706 
1,593 

(•) 

(•) 
2,127 
482 



(•) 
5,355 
865 
4,490 

6,157 
1,954 
(») 
4,117 
3,098 
1,019 

3,062 
572 
(•) 
2,221 



5,976 
5,453 



(•) 

(•) 



(•) 
(•) 

(») 

168 
(«) 
(•) 

3,208 
(«) 
(•) 

2,178 

2,115 
(•) 

1,129 
(•) 
(») 
(•) 



202,550 
147,089 



55,965 
•) 



47,665 
•) 
•) 
19,687 



17,737 

16,655 

•) 

32,097 

») 



19,041 

17,482 



2,367 



-2,326 
-1,256 



32,077 
29,682 

3,215 

2,395 

820 

(«) 
2,674 
832 

906 

5,098 

684 

4,414 

12,659 
2,684 
(•) 
9,905 
7,749 
2,156 

6,0S4 
294 
823 

4,967 



U7,819 
U0,122 

10,300 
7,697 
2,603 

(•) 
6,179 
1,692 

2,818 

11,210 

1,567 

9,643 

66,192 
18,833 
(») 

47,142 

38,204 

8,938 

16,149 

853 

2,557 

12,739 



2,584,082 

2,433,828 

193,561 
150,254 
43,307 

(«) 

315,105 
55,439 

50,102 

792,220 
254,768 
537,452 

507,298 
6,387 
(•) 

496,314 
340,326 
155,988 

653,569 
71,285 
190,379 
391,905 



Georgia 



71,699 
66,645 

5,281 
5,054 

(•) 

(*) 
4,523 
1,254 

(«) 

11,770 
1,914 
9,856 

39,798 
23,769 
(•) 
15,853 
12,986 
2,867 

7,953 
1,494 
(•) 
5,3(>i 



2,136,544 
2,029,267 

124,526 
107,277 
(») 

(•) 

236,773 

127,333 

(•) 

906,263 
31B,538 
587,725 

312,528 
6,641 
(•) 

298,025 
1B9,196 
108,829 

395,496 
103,463 
(•) 
191,708 



195,869 
184,887 

14,662 
10,982 
(•) 

(•) 
20,325 
15,300 

(•) 

47,957 
11,923 
36,034 

-62,497 
971 
(«) 

-68,461 

-75,193 

6,732 

153,929 
64,658 

(») 
34,070 



4,169 
4,038 



(«) 
(•) 



(•) 



(«) 
(») 



1,879 
610 

1,269 
1,056 
(•) 



(♦) 
(•) 



25,741 
25,479 



(•) 
(«) 



(») 



(«) 



1,671 



(•) 



1,468 



20 


462 


12 


372 


8 


090 


4 


792 


(•) 




2 


332 


(.) 




(♦) 




1 


746 



583,977 
581,126 

2,982 
(•) 
(«) 



(•) 
43,939 



(•) 

69,505 
(•) 

64,997 

201,285 
24,900 

176,385 
33,538 
(•) 

140,890 
(») 
(») 
97,788 



245,288 
234,464 

-2,216 

10,824 
-13,040 

(•) 

36,621 

2,196 

-4,307 

46, 185 
9,398 
36,787 

-55,661 
5,512 
(•) 

-62,270 
-57,329 
-4,941 

221,723 
34,911 

114,819 
71,993 



44,133 
45,823 

-1,733 
(•) 
(») 



(•) 
12,004 

(«) 

8,734 
(•) 

8,253 

8,108 
1,694 

6,414 
-8,095 
(•) 

9,617 
(♦) 
(•) 
-8,499 



124 



Business Returns/1972 • Partnerships 

Table 3.6— PARTNERS, RECEIPTS, AND NET PROFIT, BY STATE AND SELECTED INDUSTRY— Continued 
[All figures are estimates baaed on samples — nioi>ey amounts are in thousands of dollars] 



3tate and industry 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



All industries 

All nonf arm industries 

Agriculture, forestry, and fishing 

Fbims 

Other 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and 

sanitary services 

Wholesale and retail trad^ 

Wholesale trade 

Retail trade ■ 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Lsgal services 

Other services 

All industries 

All nonf aim industries 

Agriculture , forestry, and fishing 

Fanns 

Other 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and 

sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and aervice 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



5,007 
3,303 

1,287 
1,204 

(•) 

(•) 

738 

(•) 

(") 

653 

(♦) 

616 

1,169 
343 
(«) 



(«) 



(•) 
(«) 



756 
662 



18,232 

15,937 

2,418 
2,295 

(•) 
(•) 
1,845 
731 

(•) 
3,739 

866 
2,873 
5,658 

956 
(•) 
4,418 
3,683 

735 
3,302 

375 

547 
2,330 



14,550 
11, 531 

3,185 
3,019 

(•) 

(•) 



1, 
(•) 



552 



(») 
1,721 

(•) 
1,645 
5,429 
2,465 

(«) 
2,324 
2,327 

(*) 
1,702 

(•) 

(«) 
1,133 



580,747 
499,707 

38,112 
31,040 

(•) 

(•) 

219, 164 

(•) 

(•) 
137,919 

(•) 

108,672 
25,482 

(•) 

20,575 

11,033 
(♦) 

54,867 
(•) 
(») 

25,364 



61,482 
56,105 

6,294 
5,377 

(•) 

(») 
16,056 

(») 

(•) 
3,987 

(•) 

2,582 
666 
936 
(•) 
-1,070 
-1,018 
(•) 
24,417 
(«) 
(•) 
6,906 



60,416 
54,320 

6,603 

6,096 

507 

(») 
2,831 
1,875 

962 

11,800 

2,541 

9,259 

27,084 

5,969 

904 

20,211 

16,905 

3,306 

8,514 

839 

1,037 

6,633 



247,321 
231,974 

16,445 
15,347 
1,098 

(») 
6,617 

7,161 

2,260 
27,996 

7,038 
20,958 
155,179 
62,887 

2,161 
90,131 
76,319 
13,312 
27,059 

2,580 

4,811 
19,668 



6,655,858 
6,358,051 

340,029 

297,807 

42,222 

(») 

532,771 

380,472 

133,314 

2,493,575 

1,180,543 

1,313,032 

1,270,083 

86,647 

58,833 

1,124,603 

867,242 

257,361 

1,469,486 

139,135 

344,553 

985,798 



51,591 
46, Oil 

5,880 
5,580 

(♦) 

(») 
4,205 
1,741 

(«) 
8,082 
1,928 
6,154 
21,244 
6,350 
(«) 

14,263 
12,214 
2,054 
8,763 
1,372 
1,560 
5,336 



1,763,842 
1,669,946 

99,614 
93,896 

(«) 

(») 

220,175 
99,637 

(•) 

772,525 
352,788 
419,737 
225,536 
794 
(•) 

207,577 
160,988 

46,589 
301,973 
101,332 

34,428 
115,713 



195,324 
176,035 

17,807 
19,289 

(«) 

(«) 

24, 102 
12,507 

(«) 

37,229 

9,957 

27,272 

-23,730 
-6,263 

(•) 

-27,527 

-34,920 
7,393 

122,762 
48,409 
51,542 
22,311 



19,105 
13,091 

6,317 

6,014 

303 

(») 
1,416 
421 

767 
3,101 

730 
2,321 
4,973 

939 
(•) 
3,719 
1,391 
1,828 
1,955 

440 

302 
1,213 



51,926 
37,935 


1,845,504 
1,447,876 


14,755 

13,991 

764 


430,923 

397,628 

33,295 


(•) 


(♦) 


3,065 


156,712 


1,196 


129,227 


1,763 


43,953 


7,946 


767,560 


2,690 
5,256 


405,450 
362,110 


17,930 
5,221 
(«) 

15,079 
6,501 
5,578 


78,409 
2,424 
(•) 

56,884 
28,305 
28,579 


4,945 
1,247 
1,030 
2,668 


220,412 
106,542 
46,568 
67,302 



563.892 
506,172 

64,567 
57,720 
6,847 

{») 

66,318 

20,083 

5,262 

146,554 

54,631 

91,923 

-141,029 

-2,317 

21,710 

-160,422 

-163,769 

3,347 

417,723 

68,116 

181,353 

168,254 



339,615 
248,624 

106,636 
90,991 
15,645 

(•) 

23,690 
17,256 

6,746 
47,439 
16,002 
31,437 
21,404 

4,336 
(») 
10,045 
-1,752 
11,797 
109,209 
59,051 
30,591 
19,567 



Business Returns/1972 • Partnerships 

Tabie 3.6— PARTNERS, RECEIPrS, AM' NET PHOKIT, BY JTATf AND SELECTED INDUSTRY— Contiiued 
[All figures are estimates based on samples — jsoney aiaouAts are in thousands of dollars] 



125 



state and ijidustry 



Nvunber of — 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Kentucky 



All industries 

All nonf arm industries 

Agriculture, foresti^, and fishing 

Farms 

Other 

mTi<ng 

Construction 

Mnniifacturing 

Transportation, conmunication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Uedical and health services 

Legal services 

Other services 

All industries 

All nonfarm iiKlustries 

Agriculture, forestry, and fishing 

P&nns 

Other 

m TITTUP - 

Construction^ 

Manufacturing 

Transportation, communication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade. 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate. • 

Operators and lessors of buildijigs 

Other real estate 

Services 

Uedical and health services..*. ..■•.•.... 

Legal services 

Other services 

Footnote at end of table. 



12, 167 
9,787 

2,496 
2,380 
(•) 

455 

586 

(•) 

{•) 

2,536 

404 

2,076 

3,031 

849 

(•) 

2,064 

1,380 

684 

2,338 
(«) 
(•) 

1,695 



11,623 
10,135 

1,627 

1,488 

139 

(•) 



(«) 



(•) 

1,912 
(•) 

1,652 

4,109 

651 

303 

3,155 

2,332 

823 

2,276 
445 
673 

1,158 



50,190 
41,435 

8,988 
8,755 

(•) 
3,890 
1,302 

(«) 

(«) 
5,805 
1,330 
4,359 

22,606 

16,438 
(.) 
5,913 

1,669 
5,950 

(«) 

(•) 
4,233 



1,202,230 
993,180 

216,961 
209,050 
(«) 
27,171 
134,611 
(•) 

(•) 

481,301 
193,187 
267,082 

75,476 
748 
(•) 

70,557 
33,974 
36,583 

201,957 
(•) 
(•) 
121,031 



156,520 
133,366 

23,933 
23,154 

(•) 
6,630 
20,654 

(•) 

(•) 
26,574 
6,658 
19,768 

4,845 
1,774 
(•) 

1,097 

-6,459 

7,556 

68,892 
(») 
(») 

24,571 



16,295 

13,331 

3,177 
2,964 

(•) 
(«) 



(•) 



41,265 
34,242 

7,726 
7,023 

(•) 

(«) 
1,913 

(•) 



1,518 



3,749 


8,372 


742 


1,626 


2,942 


6,416 


3,406 


10,903 


604 


2,964 


(•) 


(») 


2,449 


7,115 


1,872 


5,638 


577 


1,477 


3,579 


8,475 


(•) 


(«) 


566 


1,425 


2,717 


6,353 



1,603,199 
1,410,485 

197,241 

192,714 

(•) 

(•) 

135,089 

(•) 

28,420 

743,846 
214,693 
524,158 

125,441 
1,746 

(<•) 

94,370 
51,160 
43,210 

266,327 
(-) 

83,597 
137,019 



42,717 
35,834 


1,534,395 
1,436,331 


7,237 

6,883 

354 


105,279 

98,064 

7,215 


(«) 


(») 


2,104 


120,410 


(•) 


(.) 


(♦) 


(») 


4,544 
(♦) 
3,844 


609,736 

(«) 

443,444 


17,723 

3,062 

1,044 

13,617 

11,261 

2,356 


130,773 
11,515 
12,451 

106,807 
72,004 
34,803 


6,344 
1,194 
2,291 
2,859 


322,737 

73,152 

138,119 

111,466 



178,145 
151,116 

27,846 
27,029 

817 

(«) 

11,332 
(•) 

(») 

26,608 
(») 

21,035 

-873 

1,903 

1,955 

-4,731 

-6,865 

2,134 

121,872 
36,327 
67,10; 
18,441 



2,918 
2,593 


9,170 
8,462 


593 


1,298 


(•) 


(.) 


(•) 


(•) 


(•) 


(«) 


(•) 


(•) 



(•) 
{•) 

(•) 
(«) 



(♦) 
(•) 
(♦) 



597 
520 



(•) 

1,567 
(*) 

1,394 



(») 

2,050 
(•) 
1,406 

1,169 
(•) 

(♦) 
(») 



201,982 
189,765 

19,157 
(•) 
(») 



(•) 
(•) 

(•) 

75,474 
(♦) 

60,289 

10,997 
(») 

10,232 
(»i 
8,519 

36,646 
(») 
(•) 
(») 



205,058 
187,022 

18,011 
18,036 
(«) 

(•) 

12,842 
(•) 

5,395 

47,675 
12,407 
34,948 

23,660 
4,524 
(•) 

5,533 
-5,797 
11,330 

89,262 
(•) 

40,642 
25,784 



35,953 
31,988 



5,174 
(•) 



(») 



(♦) 

(») 

(•) 

3,607 
(») 

3,263 

7,458 

(•) 

4,620 
(•i 
3,728 

15,776 
(») 
(•) 
(») 



126 



Business Returns/1972 • Partnerships 

Table 3.6— PARTNEBS, RECEIFTS. AND NCT PROFIT, BY STATE AND SELECTED INDUSTRY— Continued 
[All figures are estijuales based on samples — money amounts are in thousands of dollars] 



State and industry 



Numbei 


of— 


Business 
receipts 


Net profit 
(less loss) 


Number of— 


Business 
receipts 


Net profit 
(less loss) 


Partner- 
ships 


Partners 


Partner- 
ships 


Partners 


Maryland 


Massachusetts 


18,616 
17,883 


90,751 
88,769 


2,169,420 
2,1Z;,888 


237,124 
232,025 


15,176 
15,046 


83,448 
83,166 


1,816,440 
1,791,370 


229,173 
226,839 


861 
733 
(•) 


2,366 
1,982 
(♦) 


48,705 
44,532 


5,443 
5,099 
(») 


347 
(•) 
(•) 


772 
(•) 
(•) 


37,738 
(») 
(•) 


5,784 
(•) 
(») 


(•) 


(•) 


(•) 


(•) 


(•) 


(•) 


(•) 


(•) 


1,162 


2,767 


121,240 


17,766 


1,081 


2,234 


187,743 


26,333 


(•) 


(•) 


(•) 


(•) 


583 


1,197 


135,370 


9,080 


(•) 


(») 


C») 


(•) 


404 


970 


21,834 


3,475 


3,022 
537 

2,485 


7,577 
1,199 

6,373 


519,805 
98,174 
421,631 


45,510 

6,145 

39.365 


2,741 

994 

1,747 


5,987 
2,333 
3,654 


443,328 
222,954 
220,374 


37,229 
20,125 

17,104 


9,000 
2,667 
(•) 
6,332 
5,602 
730 


54,607 
25,589 
(♦) 

39,007 

35,064 

3,943 


828,401 
33,535 
(«) 
793,622 

711,117 
82,505 


-54,668 
-23,593 
(«) 

-31,540 

-34,389 

2,849 


6,694 
1,630 

(») 
4,931 
4,399 
532 


63,242 
43,946 

(•) 
18,903 
16,951 
1,952 


569,298 
147,506 

(«) 

391,461 

340, 103 

51,358 


8,864 
48,448 

(«)' 
-49,058 
-52,942 
3,884 


3,417 
435 
692 

2,290 


9,630 
1,498 
2,626 
5,506 


566,000 
109,861 
244,702 
211,437 


214,932 
56,689 

137,823 
20,420 


3,152 
488 
414 

2,250 


8,463 
1,192 
1,666 
5,605 


408,722 

88,957 

138,700 

181,065 


135,551 
37,243 
69,076 
29,232 


Michigan 


Minnesota 


35,430 
33,820 


141,8&i 
138,268 


3,385,111 
3,288,800 


292,561 
277, 599 


19,541 
14,977 


68,398 
58,401 


1,543,266 
1,309,087 


103,013 
80,985 


2,017 
1,610 
(«) 


4,449 
3,596 
(•) 


116,096 
96,311 
(») 


18,723 
14,962 
(•) 


4,699 
4,564 
(») 


10,327 
10,497 
(•) 


a41,964 
234,179 
(•) 


22,406 
22,028 
(•) 


(«) 


(♦) 


(«) 


(») 


(«) 


(•) 


(♦) 


(♦) 


2,197 


5,030 


270,859 


40,251 


813 


1,865 


146,973 


14,251 


822 


1,869 


170,647 


15,243 


(») 


(.) 


(•) 


(•) 


(•) 


(•) 


(♦) 


(♦) 


(♦) 


(•) 


(») 


(•) 


7,943 
1,452 
6,491 


16,733 
3,125 
13,608 


1,569,610 

476,141 

1,093,469 


103,431 
28,717 
74,714 


3,216 

490 

2,665 


7,226 
1,063 
6,040 


598,468 
193,652 
403,601 


32,684 

3,723 

23,406 


14,616 
4,582 
306 
9,728 
8,321 
1,407 


89,336 
52,778 
631 
35,927 
29,945 
5,982 


582,377 

24,128 

34,292 

533,957 

453, 598 

80,359 


-79,692 
-41,980 

9,501 
-47,213 
-50,700 

3,487 


6,759 
2,052 
(•) 
4,524 
3,270 
1,254 


38,403 
15,868 
(») 

22,167 
17,894 
4,273 


211,879 
1,272 
(•) 

204,634 
170,205 
34,429 


-69, 173 
-3,895 
(») 
-65,743 
-67, 197 
1,454 


7,092 
578 
909 

5,605 


20,678 
1,950 
2,747 

15,981 


587,980 
100,078 
156,047 
331,855 


185,494 
4.4,454 
79,033 
62,007 


3,174 
(«) 

327 
2,502 


7,701 
(») 
1,177 
5,535 


259,195 
(.) 

82,365 
117,911 


98,052 
(•) 
47,532 
22,585 



All Industries. • >•• 

All nonfann industries 

Agriculture, forestry, and fishiJig 

Farms 

Other 

Mining.. ..>.*.** ■ 

Con^ruction. 

Manufacturing 

Transportation, cocniunication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

detail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services. 

Legal services 

Other services 

All industries 

All nonfann industries 

Agriculture, forestry, and fishing 

F^rms 

Other 

Mining 

Construction 

Manufacturing 

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

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate. ..> 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services. 

Medical and health services 

Legal services. ...*■.>.•.......... 

Other services ..........>.... 

Footnote at end' of table. 



Business Returns/1972 • Partnerships 

Table 3.6--PAKrNKRS, R£CEI1T:.. ANl' MET PROFIT. BY STATE AND SfXECTED INDUSTRY— Continuod 
[All figures are estimates based on samples— money amounts are in thousands of dollars] 



127 



state and industry 



All industries 

All nonfam ijidustries 

Agriculture, forestry, and fishing 

Fains 

Other 

Uining 

Construction 

Uanufacturing 

Transportation, comnunlcation, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Betail trade 

Finance, insurance, and real estate 

rinance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

All industries 

All nonfariD industries 

Agriculture, forestry, and fishing 

Farms 

Other 

Uining 

Construction 

Uanufacturing 

Transportation, cmmnuni cation, electric, gas, and 
sanitary services. 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Uedical and health services 

Legal services 

Other services 

Footnote at end of table. 



Number of — 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



9,5*1 
8,226 

1,413 
1,315 

(•) 

(•) 



524 



(•) 



(») 
3,035 
573 
2,462 

2,418 

(•i 

(•) 
1,927 
1,468 
459 

1,595 
256 
(») 
1,070 



4,988 
3,970 

1,072 
1,018 
(»i 



928 
1,622 
•J 
•) 
1,186 

921 
♦) 

678 
») 
•) 



Mississippi 



27,590 
24,308 

3,521 
3,282 

{«i 

(•) 

1,100 

(•) 



(•) 

6,733 
1,196 
5,537 

10,460 

(•i 

(•) 

6,240 
5,231 
1,009 

4,588 
603 
(♦) 
2,893 



1,058,304 
944,334 

129,711 
113,970 

(«i 

(•) 

70,431 

(♦) 



(«) 
548,518 
174,390 
374,128 

57,606 

(•) 

(») 

43,365 

27,941 

15,424 

162,410 
63,065 
(•i 
47,620 



129,162 
120,653 

9,560 
8,509 
(•i 

(•) 
8,273 
(«) 



(•) 

31,134 
6,437 
24,697 

9,C41 
(») 
(•) 

4,213 
-355 

4,568 

65,564 
25,614 
(•! 
9,774 



Number of— 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



20,934 
16,444 

4,972 

4,540 

432 

(•) 

1,974 

535 



(•) 
3,980 
673 
3,246 

6,021 
1,696 
(»i 
4,077 
2,593 
1,484 

3,105 
184 
463 

2,458 



76,520 
65,857 

11,537 

10,663 

874 

(•) 

4,232 

1,602 



(•) 
9,004 
1,615 
7,267 

40,988 
24,499 
(•i 

15,904 
11,402 
4,502 

8,343 

653 

1,919 

5,771 



1,994,954 
1,713,468 

302,133 

281,486 

20,647 

(«) 

163,833 

83,302 

(•) 
832,771 
342,050 
490,446 

230,158 

27,404 

(•i 

191,050 

152,062 

38,988 

338,314 
66,900 
102,805 
168,609 



15,267 
12,254 

3,121 
3,013 
(») 



(•) 
(♦) 

(») 

2,219 
(♦) 

2,009 

6,906 
(*i 
(•) 

3,343 

2,391 
(«) 

1,765 
(•i 
(») 

1,458 



325,642 
235,756 

90,076 
89,886 
(♦i 



(•) 
(«) 

(•) 

135,405 

(•i 
107,705 

19,338 
(»i 
(«) 

16,455 
8,961 
(•) 

39,817 
(*i 
(») 
21,953 



31 


264 


25, 


151 


6 


127 


6 


113 


(•) 




(• 




(•) 




(♦ 




6 


206 


(. 




5 


646 


'■ 


426 


(* 




(• 




-651 


-611 


(• 




14 


323 


(• 




(• 




4 


003 



9,5CH 
6,330 

3,187 
3,174 

(•) 

(•) 



(») 



(•) 

1,464 
(•) 

1,225 

2,872 
978 

(•) 
1,757 
1,494 

(•i 



(») 
(•) 



857 



104,290 
95,354 

8,962 
8,936 

(•i 

(•) 
1,279 

(») 



(•) 

3,982 
(♦i 

2,599 

85,449 
77,592 
(•i 

7,376 

6,068 
(♦) 

2,726 
(•i 
(•) 

1,606 



1,194,073 
672,380 

524,877 
521,693 

(♦S 

(•) 

91,349 

(•) 

(•) 
375,687 

(•i 
242,620 

48,553 
4,865 
(•i 

37,977 
34,940 
(»i 
112,240 
(*S 
(•) 
27,984 



249,661 
206,584 

46,534 

43,077 

3,457 

(«) 

21,221 

7,497 



(«) 

44,174 
13,833 
30,153 

-3,242 

7,790 

(«i 

-16,078 

-18,137 

2,059 

129,766 
37,094 
56,547 
36,125 



141,324 
84,824 

56,810 

56,500 

(») 

(») 

12,107 

(•) 



(») 

17,487 
(•) 
12,436 

-501 
6,042 

(«) 

-7,208 

-4,477 

(•i 

53,752 

(«) 

(•) 
2,736 



128 



Business Returns/1972 • Partnerships 

Table 3.6— PARTNERS, RECEIPTS, AND NET PROFIT, BY STATE AND SELECTED INDUSTRY— Oontijiued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



State and industry 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



New Hampshire 



All industries 

All nonfarm industries 

Agriculture, forestry, and fishing 

Farms 

Other 

Mining 

Construction 

Manufacturing 

Transportation, coniminication, electric, gas, and 
sanitai^ services 

Vfholesale and retail trade 

VAiolesale trade 

Retail trade .- 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Otlier real estate 

Services 

Medical and health services 

Legal services 

Other services 

All industries . 

All nonfann industries 

Agriculture , forestry, and fishing 

Farms 

Other 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and 
sanitai^ services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



3,114 
2,866 



(») 
(•) 



(•) 

(•) 



(♦) 
41.4 

1,066 
381 

(♦) 
603 

(•) 

(♦) 
1,079 

(*i 

(») 
877 



33,677 
32,907 

955 

770 

(•) 

(•) 
1,803 
1,222 

548 

6,160 

667 

5,433 

16,956 
3,768 
360 
12,828 
11,555 
1,273 

5,533 
488 
825 

4,220 



12,413 
11,801 



(•) 
(«) 



(♦) 
(») 



(♦) 



6,997 
3,968 
(♦i 

2,365 
(•i 
(») 

3,218 
(»i 
(♦) 

2,602 



254,462 
239,893 

15,487 

(♦) 

(«) 



(♦) 
(-) 



56,114 

(•i 

46,552 

48,441 
787 
(♦) 

43,878 
(»i 
(•) 

93,263 
(•i 
(») 
67,578 



12, 


049 


12,453 




231 


(. 




(«) 




(») 




(«) 




5 


139 


(•' 




4, 


713 


-14 


092 




498 


(« 




-15 


040 


(» 




(») 




18 


758 


(• 




(• 




9 


924 



2,506 

2,442 

(•) 
(») 
(•) 

(•) 



(•) 



(•) 



(») 
(•) 

5 
(•) 
(•) 
(•) 



7,553 
7,425 

(•) 
(») 
(«) 

(«) 



(•) 



(•) 

1,755 
(«i 

1,726 

2,902 
(»i 



(«) 
(*) 

1,327 
(•i 
(•) 
(•) 



178,793 
177,811 

(•) 

(») 
(») 

(•) 

26,216 

(•) 



(•) 

84,550 
(*i 
72,354 



11, 102 

(•! 

(•) 

32,951 
(•i 
(•) 
(•) 



New Jersey 



123,081 
121,197 

2,254 
1,884 

(•i 

(•) 
5,088 
2,667 

1,267 

13,559 

1,647 

11,792 

70,243 
23,347 

1,388 
45, 508 
41,445 

4,063 

25,889 
1,252 
2,621 

22,016 



2,852,234 
2,817,596 

43,661 

34,688 

(•i 

(•) 
214,335 
200,220 

50,308 

950,574 
251,405 
697,420 

735,386 
11,573 
194,360 
579,453 
517,067 
62,386 

571,464 
70,593 
187,276 
313,595 



325,080 
323,485 

3,282 
1,595 
(»i 

(•) 

14,327 

25,899 

9,526 

77,513 
15,037 
62,339 

13,640 
17,604 
25,608 
-24,572 
-15,731 
-8,841 

173,931 
25,250 
87,935 
60,746 



4,897 
4,353 

544 
544 

(«) 
(•) 
(•) 

(•) 

971 
(•) 

785 

1,526 
(»S 

1,304 
720 
534 



(♦) 
(♦) 



17,179 
15,786 

1,393 
1,393 

(♦) 
(•) 
(♦) 

(«) 

(.i 
1,646 

9,376 
(•i 

6,428 
3,053 
3,370 

2,297 
(•i 
(•) 

1,699 



417,367 
357,757 

59,610 
59,610 

(«) 
(•) 
(•) 

(») 
207, 142 

(«i 
139,774 

24,408 
(4 

22,096 
12,333 
9,763 

43,658 
(•) 
(») 
32,277 



24,358 
23,846 

(«) 
(«) 
(•) 

(«) 

4,144- 
(») 



(•) 

3,935 
(»i 

3,609 

748 
(«) 

-480 
(») 
(•) 

11,555 
(•i 
(•) 
(«) 



38,103 
31,663 



6,435 
6,435 



(•) 
(•) 
(•) 

(») 

11,058 
(«i 
8,399 

2,380 
(•i 

3,797 

410 

3,387 

14,641 
(•S 
(•) 
5,751 



Business Returns/1972 • Partnerships 

Table 3.6 — PAKTNERS, RECEIHTE, AMJ NET PROKIT, BY STATE AJID SELECTED INDUSTlEt— Continued 
{All figures are estimates based on saniples — money ajsounts arc in thousands of dollars] 



129 



state and industry 



Number of — 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



North Carolina 



All industries 

All nonf^rm industries 

Agriculture, forestiy, and fishing 

F&ims 

Other 

Mining 

Construction 

Manufacturing 

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

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insxirance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Uedical and health services 

Legal services 

Other services 

All jnriustries 

All nonfarm industries 

Agriculture, foresti7, and fishing 

Farms 

Other 

Mining 

Construction 

Manufacturing 

Transportation, codsunication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, Insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



84,084 
80,970 

4,366 
3,114 
1,252 

(•) 
2,826 
2,638 

1,455 

16,533 
3,512 
12,905 

37,086 
9,447 
425 
27,214 
25,520 
1,694 

18,003 
2,542 
3,592 

11,869 



4,114 
2,697 

1,417 

1,417 

(«) 
(») 
(«) 

(•) 

740 

(») 

587 

1,065 
(•i 

1,053 
445 
608 

538 
(•) 
(») 



449,404 
442,339 

9,897 
7,065 
2,832 

(•) 

6,093 

6,207 

3,287 

35,992 
8,147 
27,611 

319,856 
145, 133 

1,051 
173,672 
167,999 

5,673 

62,769 
11,188 
12,838 
38,743 



13,165,542 
13,002,870 

194,518 
162,672 
31,846 

(«) 

597,830 

579,944 

112,058 

2,963,412 
1,441,211 
1,501,359 

4,460,794 
1,150,808 
240,968 
3,069,018 
2,972,595 
96,423 

4,191,256 

724,553 

1,146,540 

2,320,163 



1,595,429 
1,590,463 

11,578 
4,966 
6,612 

(») 

11,258 

45,713 

6,866 

185,138 

73,664 

111,292 

263,679 

366,723 

54,795 

-157,839 

-138,095 

-19,744 

1,082,503 
206,533 
537,198 
338,772 



20,854 
19,231 

1,846 
1,623 
(•i 

(«) 

2,252 

984 

356 

5,248 

1,157 
4,023 

6,022 
889 
(•) 

4,848 

4,104 

744 

3,726 
584 
760 

2,382 



61,675 
57,944 

4,181 
3,731 

(•i 

(•) 
4,657 
2,577 

743 

11,523 

2,915 

8,472 

28,029 
12,621 
(•i 

14,823 
12,805 
2,018 

8,742 
1,410 
2,136 
5,196 



1,774,201 
1,678,588 

110,460 
95,613 
(«i 

(•) 

227,243 

104,221 

27,123 

840,278 
310,038 
530,016 

131,011 
3,423 
(•! 

112,972 
81,871 
31, 101 

314,914 

84,238 

109,324 

121,352 



North Dakota 



12,328 
7,566 

4,762 
4,762 

(•) 
(») 
(•) 

(•) 

1,681 
(♦) 

1,362 

3,829 
(•) 

2,935 
1,320 
1,615 

1,247 
(♦i 
(•) 
340 



265,652 
226,455 

39,197 
39,197 

(♦) 
(«)- 
(•) 

(•) 
123,982 
(»i 
71,275 

16,953 



16,953 

6,071 

10,882 

46,888 
(»i 
(♦) 
20,332 



45,898 
26,076 

19,822 
19,822 

(♦) 
(») 
(•) 

(•) 

6,127 
(♦i 

4,318 

3,864 
(*) 

3,756 

-299 

4,055 

15,140 
(♦) 
(♦) 
2,073 



38,692 
36,290 

2,709 

2,402 

307 

1,236 

2,655 

1,412 

903 

8,102 
1,340 
6,702 

15,210 
3,456 

(•i 

11,467 

10,090 
1,377 

5,966 
479 
638 

4,849 



150,038 
143,919 

6,793 

6,119 

674 

12,702 

7,020 

3,469 

2,068 

17,485 

3,257 

14,108 

79,567 
35,172 
(♦i 

42,621 

37,502 

5,119 

18,849 
1,281 
2,869 

14,699 



3,189,657 
3,086,596 

112, 199 

103,061 

9,133 

32,557 

238,648 

155,932 

79,450 

1,320,690 
481,854 
833, 572 

621,613 

66,326 

(«) 

526,373 

449,456 

76,917 

608,123 

98,203 

202,297 

307,623 



260,511 
249,013 

12,670 
11,498 
(«i 
(•) 

33,113 
8,102 

7,645 

62,193 
20,248 

41,941 

-1,361 
1,663 

(•i 

-5,637 

-9,258 
3,621 

133,988 
42,744 
69,638 
21,606 



214,298 
201,441 

12,723 

12,857 

-134 

-27,495 

37,015 

2,992 

6,685 

90,662 
28,984 
61,709 

-115,058 

-8,576 

(•) 

-113,745 

-105,387 

-8,358 

204,697 
50,757 

U8,662 
35,273 



130 



Business Returns/1972 • Partnerships 

Table 3 . 6— PARTNEHS , KCEIPTS, AND NET PROFIT BY STATE AND SELECTED INDUSTRl— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Number of — 



State and industry 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Oregon 



All industries 

All nonfarm industries 

Agriculture, forestry, and fishing 

Farms 

Other 

Mining 

Construction 

Manuf ac turlng 

Transportation, communication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retai i trade ; 

Finance, insurance, and real estate 

Finance 

Insurance agents , brokers , and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

All Industries 

All nonfarm industries 

Agriculture, forestry, and fishing 

Farms 

Other 

Mining 

Construction 

Manufacturing 

Transportation, coonunicatlon, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

l£ga 1 services 

Other services 

Footnote at end of table . 



13,180 
11,993 



(-) 



1,263 
1,187 



902 
1,096 



(-) 
(•) 



(•) 



3,474 

408 

3,054 

3,112 
1,015 

1,968 

1,442 

526 

2,535 
535 
465 

1,535 



46,402 
43,881 



(•) 



2,595 
2,521 

1,365 
4,229 

1,505 

931 

13,082 
2,193 
10,888 

13,079 
3,217 
405 
9,457 
8,673 
784 

8,965 

850 

1,212 

6,903 



41,400 
38,255 



(•) 



3,316 
3,145 



5,801 
2,520 



(•) 



(•) 

7,608 

927 

6,657 

13,649 
5,800 
(«) 

7,573 
5,826 
1,752 

6,236 
1,222 

1,406 
3,658 



1,609,159 
1,408,272 

206,730 
200,887 

(•) 
105,563 
144,400 

(-) 



(•) 
691,158 
201,653 
486,337 

112,847 
5,013 
(•) 
100,959 
76,761 
24,198 

271,431 
114,824 
55,044 
101,563 



7,302 

-174 

7,558 
7,476 
(>) 
-38,292 

11,200 
(«) 

(•) 
33,789 
8,390 
25,390 

-97,130 
-69,727 
(•) 
-29,831 

-30,825 
994 

82,756 

32,015 
34,574 
16,067 



14,160 
12,439 

2,252 

1,721 

531 

(•) 
1,099 
958 



(•) 

2,566 
(-) 

2,286 

3,998 
1,181 
(-) 
2,698 
2,112 
586 

2,301 
466 
(•) 
1,550 



44,4% 
40,434 

5,264 
4,062 
1,202 

(•) 
2,346 
2,094 

(•) 

5,536 
(•) 

4,879 

18,390 
9,541 
(•) 
8,602 
6,125 
2,477 

6,191 
1,563 
(*) 
3,775 



1,536,847 
1,439,756 

133,661 
97,091 
36,570 

(•) 

157,756 

285,498 



C») 

568,570 
(•) 
395,956 

85,738 
2,889 
(•) 
71,234 
52,414 
18,820 

254 ,784 
107,721 
(«) 
105,350 



Pennsylvania 



Rhode Island 



201,516 
195,727 

5,948 
5,789 
(-) 

39,618 
9,412 
3,837 

2,148 

29,294 

5,694 

23,598 

85,166 
53,150 
969 
31,047 
28,532 
2,515 

24,603 
1,937 
4,504 

18 , 162 



5,424,558 
5,283,977 

146,836 
U0,581 
(-) 

91,290 
631,675 
425,837 

107,936 

2,294,037 

753,917 

1,540,117 

737,690 
175,046 
29,494 
533,150 
432,904 
100,246 

962,916 
127,603 
330,039 
505,274 



605,968 
591,863 

14,714 
14,105 
(-) 
-3,351 
69,883 
45,803 

15,163 

143,863 
36,753 
107,110 

-2,838 
22,533 
12,096 
-37,472 
-32,174 
-5,298 

314,435 
69,326 

171,330 
73,279 



2,479 
2,424 



(•) 
(•) 



(•) 
(•) 



(*) 



620 
615 



(-) 
(-) 

(•) 
(•) 

(>) 
(•) 
(«) 



12,549 
12,439 



(•) 
■(•) 



(•) 
(•) 



1,755 
(") 
1,690 

7,665 
(•) 
(•) 

1,286 
(•) 
(•) 

1,801 



(■) 
(») 
(•) 



182,281 
182,173 



2,218 
(•) 



(•) 



(•) 




(•) 




93 


276 


(•) 




64 


736 


23 


735 


(•1 




(■) 




21 


278 


(•) 




(•) 




37 


784 


(•) 




(•) 




(•) 





221,391 
201,935 

32,724 
19,456 
U,268 

(•) 
U,I72 
32,893 



(•) 

36,201 
(•) 

29,549 

7,121 
4,600 
(•) 
-1,016 
-5,136 
4,120 

92,829 
43,248 
(•) 
24,623 



33,329 
33,329 



(•) 



(•) 
(•) 



10,720 
(•) 

4,645 

2,503 
(>) 
(•) 

-3,500 
(•) 
(•) 

14,606 
(•) 
(•) 
(«) 



Business Returns/1972 • Partnerships 

Table 3.6— PAOTNERS, RECEIPTS, AND NET PROFIT, BY STATE AMU SELECTED INDUSTRY— Continued 
[All figures are estiioates based on samples— Jnoney aniounts are in thousands of dollars) 



131 



state and industry 



Number of— 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Number of— 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



South Carolina 



South Dakota 



All industries!" ,,,','.: 

All nonfarm industries 

Agriculture, forestry, and fishing 

F^nas 

Other 

Mining 

Construction 

Manufacturing 

Transportation, comminication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

All industries 

All nonfazm Industries 

Agriculture, forestZ7, and fishing 

Farms 

Other 

mning 

Construction 

Manufacturing 

Transportation, coominication, electric, gas, and 
sanitary services 

Wl^lesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



9,248 
6,324 

1,372 
924 

(•) 

(») 



(«) 



(•) 

2,323 
(•) 

2,066 

2,521 

528 

(•) 

1,907 

1,236 

671 

1,445 
(«) 

450 
897 



21,018 
18,063 

3,154 
2,955 

(») 

(») 
1,505 
790 

(•) 
5,829 
773 
5,056 

5,962 
1,155 

286 
4,521 
3,719 

802 

3,461 
(•) 
(») 

2,783 



30,930 
28,743 

3,232 

2,187 
(•) 
(«) 

2,054 
(•) 

(•) 

5,156 
(«) 

4,568 

15,307 
5,300 
(•) 
9,727 
4,337 
5,390 

3,658 
(«) 
1,111 
2,339 



862,791 
819,430 

56,671 
43,361 

(•) 

(•) 

126,636 

(♦) 

(•) 

427,173 
(•) 
323,439 

86,613 
1,188 
(•) 

77,079 
33,098 
43,981 

U7,941 

{«) 

45,611 
51,952 



106,783 
102,173 

7,170 
4,610 
(♦) 
(•) 

13,834 
(•) 

(«) 

24,153 
(•) 

18,248 

9,256 
-779 
(•) 
6,833 
-2,717 
9,550 

50,742 
(«) 
26, 574 
ia,288 



4,610 
3,167 

1,502 
1,443 
(•) 



(») 
(•) 



(•) 



(») 

288 

1,662 

(•) 

(») 

1,272 

747 

525 

636 
91 
(«) 



14,220 
10,932 

3,406 
3,288 

(•) 



1,051 
♦) 
601 

6,909 

•) 

•) 

4,941 
1,932 
3,009 

2,126 
235 
(♦) 
1,572 



307,359 
229,013 

83,736 
78,346 
(«) 



(») 
(«) 

(•) 

121,673 
(•) 
54,194 

17,222 

(») 

(•) 
8,560 
6,448 
2,112 

51,155 
24,431 
(») 
14,986 



61,284 
53,982 

7,838 
7,302 
(») 

(») 
3,220 
1,765 



(•) 

12,843 
2,027 
10,816 

26,159 
8,091 
572 
17,496 
14,301 
3,195 

8,506 
{*) 
(♦) 

6,641 



2,240,229 
2,172,997 

104,320 
67,232 
(•) 

(») 

190,995 

137,688 

(•) 

1,219,529 
402,427 
817,102 

225,547 
12,197 
22,306 
191,«4 
128,298 
62,746 

325,077 
(») 
(•) 
199,010 



214,706 
212,603 

7,518 
2,103 
(«) 
(•) 

16,453 
13,350 

(•). 
60,280 
13,901 
46,379 

4,085 
182 

8,526 
-i,623 
-9,459 

4,836 

109,407 
(») 
(♦) 
37,053 



74,809 
63,919 

12,215 
10,890 
1,325 

2,667 

4,864 

1,924 

1,216 

11,934 
2,155 
9,656 

27,904 
6,549 
1,155 
20,200 
13,752 
6,448 

11,623 
1,055 
1,447 
9,121 



272,493 
243,400 

32,043 

29,093 

2,950 

19,389 

10,526 

4,341 

3,767 

27,821 
5,275 
22,177 

141,677 
54,541 
3,804 
83,332 
55,797 
27,535 

31,935 
4,069 
4,945 

22,901 



8,006,659 
6,853,971 

1,249,995 

1,152,688 

97,307 

459,578 

673,390 

608,941 

110,346 

2,566,440 

929,963 

1,628,018 

1,211,412 
28,523 
133,335 

1,049,554 
674,137 
375,417 

1,122,161 
261,306 
289,590 
571,265 



47,378 
35,980 

12,057 
U,398 
(•) 



(») 
(•) 

(•) 

4,963 
(») 

2,925 

4,989 
(•) 
(•) 

1,011 
-268 

1,279 

21,345 
11,357 
(») 
2,001 



346,778 
326,249 

29,561 
20,529 
9,032 

-125,652 

55,581 

57,708 

10,675 

126,544 
44,741 
81,437 

-135,111 
1,491 

39,604 
-176,206 
-210,656 

34,450 

330,683 
125,023 
146,411 
59,249 



132 



Business Returns/1972 • Partnerships 

Table 3.fe~PARINEBS, RECEIITS, AMD NET PROFIT, BY STATE AND SELECTED INDUSTRY— Continued 
[All figures are estijoates based on samples — money amounts are in thousands of dollars] 



Stale and industry 



Number of — 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



All industries 

All nonfarm industries 

Agriculture, forestry, and fishing 

Farms 

Other , 

Mining 

Construction 

Uanufacturing 

Transportation, communication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance , insurance , and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

All industries 

All nonfarm industries 

Agriculture, forestry, and fishing 

Farms 

Other 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buildings 

Other real estate 

Services 

Medical and health services 

Legal services 

Other services 

Footnote at end of table. 



5,898 
4,880 

1,018 
1,018 

(-) 

369 
(-) 

(-) 

667 
(-) 

383 

1,940 
784 

1,156 
835 
(•) 

1,291 
C-) 
(•) 

1,021 



17,253 
15,964 

1,439 
1,289 
(•) 

(•) 

1,662 
(•) 

450 

3,837 

(•) 
3,475 

5,935 
1,500 
(■) 
4,361 
3,417 
944 

3,369 
173 
(') 
2,364 



19,232 
16,189 



3,043 
3,043 



(-) 



(•) 



(•> 

3,435 
(•) 

2,168 

7,408 
2,729 

4,679 

3,416 
(«) 

3,217 
(») 
(•) 

2,494 



557,327 
475,941 

81,386 
81,386 

(•) 
89,412 
(-) 



(•) 

185,892 
(«) 
111,662 

63,030 
4,721 

58,309 

43,800 
(•) 

91,471 
(•) 
(•) 

49,750 



27,735 
20,832 



6,903 
6,903 



2,203 
1,990 



(-) 



8,285 



(-) 



(-) 

11,032 
(«) 

7,9L2 

-18,431 
-1,145 

-17,286 
-25,078 
(«) 

17,917 
(•) 
(•) 

3,186 



480 
758 



491 
489 



7,878 
7,440 



1,211 
•) 
1,039 

4,819 

■) 

■) 

1,353 
1,349 

•) • 
541 



111,532 
104,106 



45,862 



30,428 



10,534 
,155 



Virginia 



Washington 



69,545 


1,595,276 


66,023 


1,541,000 


4,078 


66,921 


3,522 


54,276 


(•) 


(•) 


(•) 


(•) 


3,317 


212,052 


(-) 


(•) 


943 


20,352 


8,157 


521,637 


(•) 


(») 


7,346 


410,767 


41,148 


326,280 


23,028 


10,551 


(•) 


{•) 


17,969 


307,518 


14,347 


206,848 


3,622 


100,670 


9,977 


354,346 


828 


63,570 


(•) 


(•) 


6,451 


160,546 



200,704 
139,631 


20,173 
13,464 


14,594 

11,073 
{•) 


2,149 

1,709 

440 


(•) 


(•) 


16,574 


1,134 


(•) 


(•) 


4,807 


470 


35,612 

{•) 

31,009 


3,093 
553 

2,540 


-2,691 
8,227 

(•) 


8,874 
3,100 
(«) 


-13,523 

-21,932 

8,409 


5,660 
4,487 
1,173 


138,284 
33,425 
(•) 
29,516 


4,065 
299 
744 

3,022 



78,797 
72,752 

6,988 

6,045 

943 

(•) 

2,581 

(») 

993 

6,839 

1,375 
5,464 

47,853 
21,646 
(-) 

25,984 

20,878 

5,106 

12,406 
1,305 
2,241 

8,860 



1,499,618 
1,347,332 

1%,073 
152,286 
43,737 

(•) 
232,509 

(■) 

45,342 

473,504 
118,455 
355,049 

151,924 
3,951 
(•) 

145,026 
103,020 
42,006 

317,046 
58,956 
118,823 
139,262 



15,067 
U,296 



1,431 
1,945 



449 
306 



174,642 
150,894 

37,159 
23,743 
13,411 

(•) 

23, OU 

(•) 

5,304 

32,935 

9,445 

23,490 

-24,293 
2,869 
(•) 

-23,964 

-26,746 

-2,213 

102,141 
23,329 
66,303 
12,009 



Business Returns/1972 • Partnerships 

Table 3 . 6— PARTNERS , RECEIPTS, AND NET WOFIT, DY STATE AND SUUriED INDUSTRY— Contlnucil 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



133 



state and industry 



Partner- 
ships 



Business 
receipts 



Net profit 
( less loss ) 



Number of— 



Partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



All industries 

All nonrann industries. 



Agriculture, forestry, and fishing. 

Farms 

Other 

Mining 

Construction 



Manufacturing 

Transportation, cooDunicatlon, electric, gas, and 
sanitary services 



Wholesale and retail trade. 

Wholesale trade 

Retail trade 



Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service. 
Real estate 

Operators and lessors of buildings... 

Other real estate 



Services 

Medical and health services. 

Legal services 

Other services 



All industries 

All nonfarm industries. 



Agriculture, forestry, and fishing. 

Farms 

Other 

Mining 

Construction 



Manufacturing 

Transportation, connnunicationi 
sanitary services 

Wholesale and retail trade.... 

Wholesale trade 

Retail trade 



electric, gas, and 



Finance, insurance, and real estate 

Finance 

Insurance agents, brokers, and service. 
Real estate 

Operators and lessors of buildings... 
Other real estate 



Services 

Medical and health services. 

l£gal services 

Other services 



(■) 



(") 
(•) 



7,605 
7,333 



2,121 



1,367 

1,321 

2,214 

705 

1,509 
1,368 



2,626 
2,163 



463 
463 



(-) 
(•) 
(-) 

(•) 

C-) 



(•) 



388 
834 



(•) 

(•) 
(•) 
(•) 



680 
454 



West Virginia 



42,255 

41,711 



24,718 



8,973 
4,560 

4,413 

4,054 
(•) 

2,937 
(•) 
(•) 

1,090 



405,211 
389,076 



12,500 

■) 
-) 



189,461 

•) 

153,513 

15,947 

7i 

15,876 
9,631 
(-) 

124,907 
(■) 
(•) 
43,840 



83,298 
81,328 



19,292 
•) 
17,315 

4,941 
2,263 

2,678 
1,621 
(•) 

57,412 
(•) 
(-) 
11,357 



18,547 
14,713 

3,%8 
3,834 

(>) 
(•) 
1,212 
702 

(•) 

3,681 

650 

3,031 

6,230 
1,745 
(■) 
4,298 
3,473 
825 

2,054 
296 
(■) 
1,450 



63,281 
55,228 

8,321 
8,053 

(-) 

(■) 
2,889 
1,580 

(•/ 

8,219 
1,547 
6,672 

33,676 
19,176 
(-) 
13,877 
11,491 
2,386 

5,695 
1,122 
(>) 
3,388 



Wyoming 



6,989 
5,987 

1,002 
1,002 

(-) 
(•) 
(•) 

(•) 

993 

C-) 

781 

2,815 

(•) 

(•) 
1,614 
1,148 

(•) 



(•) 
(») 
(•) 



950 



239,585 
169,451 

70, 134 
70,134 

(-) 
(■) 
(•) 

(«) 

83,791 
(-) 

62,341 



(•) 



6,285 

4,171 
(-) 

17,031 
(-) 
(-) 
(•) 



1,728 
1,716 



(-) 
(-) 

(-) 

(■) 

2 
(•) 



(-) 



1,449 
2,771 



(«) 

6 
(•) 
(-) 
(•) 



678 
792 



1,347,342 
1,189,161 

163,306 

158,181 
(■) 

(•) 

87,415 

136,026 

(■) 

520,985 
137,448 
383,537 

184,476 
547 
(•) 

180,372 
139,640 
40,732 

229,424 
71,341 

(•) 
90,901 



204,731 
162,321 

43,714 
42,410 

(■) 

(•) 
10,509 
13,443 

(>) 

38,353 

9,410 

28,943 

22,677 
33,2^ 

(•) 

-12,679 

-13,817 

1,138 

85,231 
30,554 

(-) 
12,620 



(•) Estimate is not shewn separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate 

totals. 
MOTE: Estimates for "Wholesale and retail trade not allocable" and "Nature of business not allocable" are not shown separately because of the small number of 
sample T«tums on which they were based. However, the data are included in the appropriate totals. 
United States total includes returns with Puerto Rican addresses. However, data for these returns are not shown separately because of the small number of 
sample returns on which they were based. 



134 



Business Returns/1972 • Partnerships 



liable 3.7— RECEIPTS, PARENTS TO PART^;ERS. AND MET PROFIT, BY NUMBER OF PARTNERS AND SELECTED INDUSTRIES 
[All figures are estimates based on samples — money amounts are In thousands of dollars] 



Industry 



All active partnerships 



Number of 
partner- 
ships 



Number of 
partners 



Business 
receipts 



Payments 

to 
partners 



Net profit 
[less loss) 



(1) 



(2) 



(3) 



W 



All industries 

Agriculture, forestry, and fishing 

Farms 

Field crop 

Fniit, tree nut, and vegetable 

Livestock 

Agricultural services, forestry, and fishing 

Mining 

Oil and gas extraction 

Other mining 

Construction 

General contractors 

Special trade contrac tors 

Plumbing, heating, and air conditioning 

Contractors, not elsewhere classified 

Manufacturing 

Lumber and wood products, except furniture 

Printing, publishing, and allied industries 

Machinery, except electrical 

Other manufacturing industries 

Transportation, communication, electric, gas, and sanitary services 

Transportation 

Trucldng and warehousing 

Other transportation 

CoBmunication, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Hetail trade 

Buildir^ materials and garden supplies 

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 

Apparel and accessory stores 

Furniture and heme furnishings stores 

Eating places 

Drinking places 

Liquor stores 

Other retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Finance 

Banking, and credit agencies other than banks 

Security, commodity brokers, and services 

Holding and investment companies 

Insurance agents, brokers, and service 

Heal estate 

Operators of buildings 

l£ssors, other than buildings 

Real estate agents, brokers, and managers 

Other real estate 

Services 

Hotels and otherjodglng places 

Motels, motor hotels, and tourist courts 

Other lodging places 

Personal services 

Laundries, dry cleaning, and garment services 

Beauty shops 

Barber shops 

Other personal services 

Business services 

Automobile repair and services 

Automobile repair shops 

General automobile repair shops 

Other automobile repair 

Automobile parking and other services 

tiiscellaneous repair services 

Amusement and recreation services, including motion pictures 

Medical and health services 

Offices of physicians 

Other medical and health services 

legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Certified public accountants 

Other accounting, auditing, and bookkeeping services 

Other services 

Nature of business not allocable 

Footnote at end of table. 



992,012 
114,426 
102,327 
33,977 
10, 141 
55,658 
12,099 

13,562 
11,537 
2,025 

60,945 
22,570 
37,869 
5,446 
21,550 

30, 176 
4,899 
6,052 
2,503 

16,722 

13,710 

15,458 

11,533 

3,925 

3,252 

196,486 

34,499 

161,201 
9,094 
4,562 
22,769 
16, 505 
6,264 

32,541 

7,383 

19,037 

6,121 

11,248 

10,966 

22,167 

10,336 

4,612 

32,406 

786 

375,752 

92,854 

2,426 

3,954 

86,474 

9,650 

273,248 

224,310 

24,701 

9,721 

14,516 

172,864 

13,324 

5,879 

7,445 

26,798 

10,052 

7,109 

4,059 

5,573 

23,325 
19,431 
13,863 
7,547 
6,316 
5,568 

11,401 
13,039 
18,876 
10,329 
3,547 

26,075 
6,288 

10,096 
7,273 
2,823 
4,211 

9,091 



4,066,466 

312,966 
283,759 
95,160 
38,122 
144,216 
29,207 

138,581 

132,692 

5,889 

137,277 
51,796 
83,962 
11,572 
49,302 

79,665 

11,513 

16,893 

5,938 

45,321 

46,194 

36,258 

26,436 

9,822 

9,936 

446,323 

85,458 

359,170 
20,893 
10,769 
49,134 
35,993 
13,136 

70,709 
16,288 
40,709 
13,712 
25,976 
24,389 
52,775 
23,397 
10,233 
70,385 
1,700 

2,328,349 

1,054,370 

15,446 

36,025 

1,003,399 

26,368 

1,247,111 

1,049,466 

101,656 

32,294 

63,695 

549,609 
52,584 
24,898 
27,686 

67,199 
31,539 
14,554 
3,615 
12,491 

101,974 
42,957 
29,495 
15,744 
13,751 
13,462 

23,808 
45,066 
63,529 
36,677 
26,852 

83,153 
16,369 
36,885 
28,946 
7,939 
11,085 

27,497 



104,283,345 

3,832,855 
8,094,176 
1,777,591 

744,795 
5,445,079 

788,679 

1,416,074 
949,750 
466,324 

9,455,043 
6,129,875 
3,302,881 
638,360 
1,919,421 

5,689,332 
935,910 
524,331 
264,169 

3,964,922 

1,612,086 

1,350,055 

968,122 

331,933 

262,031 

36,656,453 

12,935,960 

23,666,041 

1,345,750 

905,481 

5,273,839 

4,387,000 
886,839 

6,461,587 

2,906,317 

2,735,251 

820,019 

1,233,278 

1,523,332 

2,U0,956 

647,743 

833,345 

2,300,230 

54,452 

19,277,362 

1,973,919 

86,838 

1,566,551 

320,530 

1,295,967 

16,007,476 

12,360,562 

251,797 

728,893 

2,666,224 

20,990,765 

1,449,640 

722,775 

726,365 

1,082,898 

407,762 

175,810 

94,061 

405,265 

1,366,648 
1,031,942 
751,166 
379,471 
371,695 
280,776 

439,063 

984,631 

4,396,136 

2,891,746 

1,504,390 

5,830,235 
1,369,475 
2,918,220 
2,695,838 
222,382 
121,327 

303,375 



2,139,439 

102,638 
84,753 
30,670 
13,139 
29,948 
17,885 

24,283 
18,695 
5,588 

192,777 
77,963 

114,814 
18,648 
74,878 

105,828 
14,702 
21,560 
13,530 
56,036 

40,465 

35,070 

29,383 

5,687 

5,395 

492,809 

127,639 

363,327 
29,895 
11,487 
49,599 
35,103 
14,496 

73,966 
24,979 
32,818 
16, 169 

30,929 
25,885 
41,899 
22,461 
10,995 
66,211 
1,343 

382,114 
191, 186 

11,369 
145,995 

33,822 

48,769 
142,159 
95,759 
4,335 
15,444 
26,621 

792,903 
23,068 
U,988 
11,080 

64,669 
16,850 
16,833 
3,001 
22,985 

47,202 
35,512 
26,316 
13,303 
13,013 
9,196 

22,703 

17,165 

163, 593 

118,475 

45,118 

164, 596 
60,172 
180,513 
154,960 
25,553 
13,710 

5,622 



Business Returns/1972 • Partnerships 

Title 3.7— RECEIPTS, PAmEMTS 1U PAKl'NERS, AND NEI FRCFIT, Bt NIMBER OF PARTNEDS AND SEUCTED INDUSTRIES— Contljiued 
[All figures ar« estimates based on samples --money amounts are in thousands of dollars] 



135 



Industry 



Partnerships with 2 partners 



Number of 
partner- 
ships 



Business 
receipts 



Payments 

to 
partners 



Net profit 
(less loss) 



Partnerships with 3 partners 



Number of 
partner- 
ships 



Business 
receipts 



Payments 

to 
partners 



Net profit 
(less loss) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



All industries 

Agriculture, forestry, and fishing 

Farms 

Field crop 

Fruit, tree nut, and vegetable 

Livestock 

AgrlcultiiTal services, forestry, and fishing 

Mining 

Oil and gas ertr^ctlcn 

Other mining 

Construction 

GeneiHl contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Contractors, not elsewhere classified 

Manufacturing 

Uimber and wood products, except furniture 

Printing, publishing, and allied industries 

Machinery, except electrical 

Other manufacturing industries 

Transportation, ccranunication, electric, gas, and sanitary services 

Transportation 

Tmcking and warehousing 

Other transportation 

CtTTOini cation, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Building materials and garden supplies 

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 

Motor VBhicle dealers 

Gasoline service stations 

Other automotive dealers 

Apparel and accessory stores, 

F\inilture and hone furnishings stores 

Eating places 

DrinJdng places 

Liquor stores 

Other retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Finance .................,.....,....,..,,..,,.,. 

Banking, and credit agencies other than banks 

Security, coomodlty brokers, and services 

Holding and investment companies 

Insurance agents, brokers, and service 

Real estate 

Operators of buildings 

lessors, other than buildings 

Real estate agents, brokers, and managers 

Other real estate , 

Services 

Hotels and other lodging places............... 

Motels, motor hotels, and tourist courts 

Other lodging places 

ffersonal services 

laundries, dry cieaiiir.g, and garment services 

Beauty shops 

Barber shops 

Other personal services. 

Business services 

Automobile repair and services 

Automobile repair shops 

General autanobile repair shops 

Other automobile repair 

Automobile parking and other services 

Miscellaneous repair services 

Amusement and recreation services including motion pictures 

Medical and health services 

Offices of physicians 

Other medical and health services 

legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Certified public accountants 

Other accounting, auditing, and bookkeeping services 

Other services 

Nature of business not allocable 

Footnote at end of table. 



659,347 

8S,218 
75,292 
23,395 

5,708 

•W,207 

9,926 

6,265 
5,094 
1,171 

52,108 
18,688 
33,106 
4,894 
18,283 

23,614 
3,959 
4,838 
1,967 

12,850 

15,494 
12,933 
9,870 
3,063 
2,561 

168,402 
27,077 
140,604 
7,470 
3,586 
20,392 
14,583 
5,809 

29,174 
6,350 

17,723 
5,096 

9,628 
9,399 

18, 893 
9,576 
3,759 

28,727 
721 

173,623 

27,989 

1,212 

1,670 

25,107 

7,365 
138,269 
114,557 
10,354 
6,041 
7,317 

127,693 
9,166 
3,645 
5.521 

23,753 
8,708 
6,798 
3,562 
4,685 

17,644 
16,814 
12,432 
6,966 
5,466 
4,382 

10,464 
9,066 

12,620 
6,220 
6,400 

14,191 
4,622 
6,061 
3,757 
2,3CH 
3,292 

6,930 



57,652,197 

5,687,127 
5,152,410 
1,018,749 

343,924 
3,691,821 

534,717 

615,038 
334,306 
230,732 

7,022,802 
4,323,562 
2,681,700 
534,630 
1,497,922 

3,308,916 
510,970 
348,677 
145,765 

2,303,504 

1,150,126 
975,978 
737, 143 
238,835 
174,143 

25,120,470 

7,371,716 

17,699,158 
1,247,148 

536,493 
3,956,258 
3,234,119 

722,139 

5,083,460 

2,042,863 

2,401,706 

638,891 

902,197 

1,086,405 

1,473,660 

546, 579 

656,091 

2,210,867 

49,596 

6,459,323 

288,443 

17,063 

113,393 

157,987 

433,513 

5,737,367 

3,810,174 

109,902 

460,018 

1,357,273 

8,054,202 
644,517 
300,544 
343,973 

814,256 
306,370 
165,729 
80,371 
261,796 

833,390 
857,881 
654,887 
348,009 
306,878 
202,994 

390,812 
532,076 
1,688,628 
875,139 
813,489 

1,275,191 

487,036 

457,806 

386,610 

71,196 

72,599 

234,193 



1,007,203 
45,606 
33,236 
11,763 
3,550 
17,445 
12,370 

12,390 
8,716 
3,674 

140,778 
57,641 
83,137 
14,539 
51,327 

58,790 
9,553 

12,113 
7,414 

29,705 

29,254 
25,646 
20,675 
4,971 
3,608 

327,006 

69,484 

255,871 
19,046 
5,043 
37,906 
26,079 
11,827 

53,836 

17,014 

27,233 

9,589 

21,026 
15,986 
27,230 
18,890 

8,746 
48,162 

1,651 

98,480 
19,864 
3,898 
5,400 

10,566 

29,459 
49,157 
24,480 
2,071 
8,304 
14,302 

289,874 
8,983 
3,922 
5,061 

41,305 

13,154 

14,353 

5,187 

9,111 

30,108 
25,190 
20,393 
10,348 
10,045 
4,797 

18,704 
5,338 
52,397 
20,445 
31,952 

43,234 
18,528 
36,807 
26,258 
10,549 
8,780 

5,025 



654,603 

566,700 

227,541 

37, 536 

286,646 

87,903 

-165,334 

-177,520 

12,136 

670,525 
239,757 
428,496 
56,745 
235,699 

265,681 
59,571 
56,364 
19,362 

130,384 

128,403 
96,211 
92,823 
3,388 
32,192 



365,083 

1,238,590 
93,662 
39,134 
186,308 
137,510 
49,298 

275,300 
79,404 

157,886 
33,010 

96,586 
104,024 
108,753 
51,857 
37,939 
244,527 
3,059 

-45,387 
30,591 
14,504 
45,960 

-29,873 

122,948 

-198,926 

-349,129 

4,320 

95,431 

50,452 

2,194,814 

4,198 

12,138 

-7,940 

158,472 
40,939 
34,789 
23,756 
58,988 

91,737 
146,355 
122,527 
71,191 i 
51,336 
23,328 

75,950 
37,185 
716,457 
523,024 
193,433 

664,557 
115,982 
167,433 
149,491 
17,947 
16,4«3 

37,863 



143,182 

16,872 
15,611 
5,240 
1,950 
8,133 
1,261 

1,575 

1,025 

550 

6,546 
2,707 
3,714 
465 
2,566 

4,185 
643 
752 
(•) 

2,416 

2,U7 

1,867 

1,199 

668 

(•) 

20,367 
5,069 

15,296 

1,318 

591 

1,824 

1,431 

393 

2,500 
867 
825 
308 

1,057 
1,306 
1,928 
1,160 
728 
2,334 
(•) 

66,369 
13,927 
(•) 
(«) 
13,337 

1,401 
51,041 
40,798 
5,726 
1,645 
2,872 

23,952 

1,556 

747 

809 

,388 
914 



(•) 

{») 



(•) 



667 

3,565 

1,958 

1,276 

517 

759 

632 

871 
1,547 
2,821 
1,947 

874 

5,837 

887 

1,997 

1,696 

525 

1,199 



16,225,674 

1,626,674 
1,492,834 
412,031 
188,761 
880,575 
133,840 

412,356 

318,187 

94,169 

1,371,839 
924,347 
U5,628 
78,272 
297,436 

869,516 
153,886 
74,817 
(«) 
535,061 

223,426 

170,443 

105,982 

64,461 

{•) 

6,022,152 

2,485,861 

3,534,215 
328,404 
168,366 
870,160 
791,990 
78,170 

827,350 
502,609 
206,363 
113,378 

199,422 
272,323 
311,626 
87,176 
138,693 
330,690 
(•) 
2,692,729 
100,973 
(•) 
(•) 
63,649 

148,032 

2,443,724 

1,858,599 

51,739 

119,077 

414,309 

2,970,322 
222,804 
116,579 
106,225 

168,391 
54,010 

(») 

(«) 
92,754 

236,559 
110,581 
75,862 
29,626 
46,236 
34,719 

43,933 
118,762 
710,866 
521,307 
139,559 
820,604 
231,403 
277,951 
256,839 
(») 
28,458 

36,660 



374,017 

27,371 
24,975 
12,110 
4,631 
7,339 
2,396 

2,122 

1,051 
1,071 

39,983 
12,417 
27,571 
3,188 
21,223 

21,622 
1,670 
6,688 

C) 

10, 549 

7,912 

7,068 

6,715 

353 

(«) 

91,630 
25,370 

66,213 
6,071 
3,323 
7,460 
5,545 
1,915 

12,209 
4,763 
2,442 
5,004 

6,235 
5,607 
8,554 
2,599 
1,010 
13,145 

(«) 
37,333 
7,842 

(») 

(•) 

5,226 

7,564 

22,427 

14,577 

270 

2,339 

5,241 

145,519 
3,446 
1,527 
1,919 

16,379 
1,996 
(•) 
(•) 

9,134 

11,203 
5,950 
5,242 
2,931 
2,311 
708 

3,866 
3,940 
23,113 
16,813 
6,300 

35,679 
16,407 
22,245 
19,114 
(•) 

3,291 

20 I 



(13) 



1,610,178 

205,914 
187,441 
96,713 
22,059 
69,346 
18,473 
44,581 
67,933 
-23,352 
132,604 
70,089 
63,391 
5,986 
47,648 

28,527 
16,411 
-20,741 
(•) 
37,498 

20,264 

17,333 

11,343 

5,995 

(«) 

331,739 
126,690 

204,951 
20,979 

7,620 
29,383 
24,898 

4,485 

32,905 

16,081 

11,585 

5,239 

17,641 
31,480 
23,686 
11,889 
6,496 
22,872 
(•) 

-175,191 
-39,572 
(•) 
(«) 
-57,463 

43,103 

-183,727 

-251,262 

5,380 

16,125 

46,030 

1,020,154 

-16,670 

-4,126 

-12,544 

24,181 
3,055 
(») 
(«) 

16,072 

34,370 
3,915 
9,571 
4,240 
5,331 
-656 

8,184 

3,926 

340,816 

238,444 

52,372 

440,976 
52,153 
110,972 
104,135 
(•) 

7,321 

1,585 



136 



Business Returns/1972 • Partnerships 

Tablr 3.7— RECEIPTS, PARENTS TO PARTK'ERS, AND NET PROFIT, BY NUMBER OF PARTNERS AND SEIECTED INDUSTRIES— Continued 
[All figxires are estimates based on saiq>les — money amounts are in thousands of dollars] 



Industry 



Partnerships with 4 partners 



Number of 
partner- 
ships 



Business 
receipts 



Payments 



Net profit 
(less loss) 



Partnerships with 5 or more partners 



Number of 
partner- 
ships 



Business 
receipts 



Net profit 
(less loss) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



All industries 

Agriculture, forestry, and fishing 

Farms 

Field crop 

Fruit , tree nut . and vegetable 

Livestock 

Agricultural services, forestry, and fishing 

Mining 

Oil and gas extraction. . -• 

Other mining 

Construction 

General contractors 

Special trade contractors 

Plrmibing, heating, and air conditioning 

Contractors, not elsewhere classified 

Manufacturing 

Lumber and wood products , except furniture 

Printing, publishing, and allied industries 

Machinery, except electrical 

Other manufacturing industries , 

Transportation, cotnnunication, electric, gas, and sanitary services 

Transportation 

Trucking and warehousing 

Other transportation 

Conmunication, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Building materials and garden supplies 

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 

Apparel and accessory stores 

Furniture and home furnishings stores 

Eating places 

Drinking places 

Liquor stores 

Other ratal 1 trade 

Wholesale and retail trade not allocable 

Finance , insurance , and real estate 

Finance 

Banking, and credit agencies other than banks 

Security, comnodity brokers, and services 

Holding and investment cosQianies 

Insurance agents, brokers, and service 

Real estate 

Operators of buildings 

Lessors, other than buildings 

Real estate agents, brokers, and managers 

Other real estate 

Services 

Hotels and other lodging places 

Motels , motor hotels , and tourist courts 

Other lodging places 

Personal services 

Laundries, dry cleaning, and garment services 

Beauty shops 

Barber shops 

Other personal services 

Business services 

Automobile repair and services 

Automobl le repai r shops 

General automobile repair shops 

Other automobl le repair ' 

Automobile parking and other services 

Miscellaneous repair services 

Amusement and recreation services, incliiding motion pictures 

Medical and health services 

Offices of physicians 

Other medical and health services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Certified public accountants 

Other accounting, auditing, and bookkeeping services 

Other aervices 

Nature of business not allocable 



65,075 


7,422,460 


5,250 


707,037 


4,799 


651,273 


2,075 


161,513 


780 


109,554 


1,754 


377,583 


(•) 


(•) 


1,219 


98,711 


976 


72,157 


(•) 


(•) 


1,479 


521,314 


738 


431,682 


7J6 


89,103 


(•) 


(•) 


528 


59,369 


1,U9 


464,947 


(•) 


(«) 


(») 


{•) 


{♦) 


(•) 


660 


314,503 


516 


100,623 


(«) 


(*) 


(•) 


(♦) 


(•) 


{•) 


(«) 


(*) 


4,740 


1,985,513 


1,436 


986,025 


3,241 


996,708 


(«) 


(♦) 


(») 


(•) 


353 


219,217 


(•) 


(•) 


(•) 


(•) 


570 


242,703 


(•) 


(•) 


(») 


(•) 


(•) 


(♦) 


(•) 


(•) 


(«) 


(*) 


726 


117,197 


(•) 


(•) 


(») 


(») 


621 


112,681 


(«) 


(•) 


41,104 


1,811,586 


9,584 


54,334 


(•) 


(•) 


(•) 


(») 


8,996 


23,933 


347 


60,865 


31,173 


1,696,387 


25,246 


1,410,354 


3,577 


30,288 


663 


45,421 


1,687 


210,324 


9,407 


1,726,800 


1,037 


116,635 


772 


71,713 


(•) 


(-) 


509 


43,083 


(•) 


(•) 



(«) 

929 
433 

(«) 

(•) 

(«) 

(•) 

(•) 

846 

1,383 

912 

471 

2,853 

C«) 

882 
741 

(•) 

(•) 

(«) 



(•) 

76,297 
36,055 

(•) 

(•) 

(•) 

C») 

(•) 
62,675 
372,340 
265,407 
106,933 

650,425 

(•) 

209,811 

201,560 

(•) 

(") 

(«) 



172,276 

9,716 
8,713 
4,031 
2,042 
2,625 
(•) 

1,622 
1,374 

(•) 
8,248 
5,623 
2,625 

(") 
1,453 

10,428 
(•) 
(•) 
(•) 
5,312 

1,020 

(») 

(•) 

(«) 

(«) 

33,119 
12,950 
20,019 

(•) 

(«) 
1,966 

(•) 

(«) 
5,174 

(•) 

(•) 

(•) 

(•) 
(») 

2,174 
(•) 
(») 

2,302 
(•) 
24,582 

4,684 
(») 
(•) 

1,946 

4,074 
15,824 
12,448 

1,132 
682 

1,562 

83,362 
3,163 
2,370 

(•) 
3,9U 

(•) 



(•) 
1,573 
4,046 

(") 

(•) 
(•) 



1,047 
12,502 
9,578 
2,924 

32,336 

(•) 
15,642 
14,019 

(«) 

(•) 

(•) 



738,428 

56,068 
43,840 
19,234 
14,694 
12,470 

(•) 

-49,709 

-45,896 

(«) 

69,051 
56,495 
12,616 

(«) 
10,297 

45,211 
(•) 
(*) 
(*) 

30,134 

1,852 
(•) 
(«) 
(•) 
(•) 

106,709 
46,984 
59,436 
(•) 
(») 

7,090 
(-) 
(») 

8,624 
(«) 
(«) 
(*) 

(•) 
(♦) 
10,040 
(•) 
(♦) 

9,407 
(«) 
-120,826 
-35,063 
(«) 
(») 
-45,185 

21,514 

-107,277 

-118,886 

-464 

-374 

12,447 

628,346 
-7,179 

3,329 
(«) 

4,491 
(•) 



(») 
6,126 
1,371 

(•) 

(•) 

(•) 

(«) 

(•) 

2,776 
177,735 
148,032 
29,703 

342,743 

(•) 

79,091 
77,896 

(-) 

(•) 

(«) 



124,408 

7,086 
6,625 
3,267 
1,703 
1,564 

(•) 
4,503 
4,442 

(•) 

812 
437 
313 

(«) 

(•) 
1,228 

(•) 

(•) 

(") 

796 

583 
341 
(•> 
(•) 
(•) 
2,977 
917 
2,060 
>) 



94,656 

41,354 

679 

1,641 

39,034 

537 

52,765 

43,709 

5,044 

1,372 

2,640 

11,812 

1,565 

715 

850 

1A8 
(•) 
(•) 

(«) 
1,187 
226 

(•) 
(>) 
(«) 
(•) 

(«) 

1,580 

2,052 

1,250 

802 

3,194 

(») 
1,156 
1,079 

(•) 

(•) 

751 



22,983,01A 

862,017 

797,659 

185,298 

102,556 

495,100 

(«) 

289,969 

225,100 

(•) 

539,088 
450,284 
86,450 
(•) 
(•) 
1,045,953 
(•) 
(•) 
(«) 
761,854 

137, 9U 

113,756 

(•) 

(«) 

(•) 
3,528,318 
2,092,358 

1,435,960 
(•) 
(•) 

228,204 
(«) 
(«) 

308,074 
(») 
(•) 
(•) 

(«) 

(») 

238,473 

(•) 

(•) 

(•) 



8,313,724 
1,530,169 

56,416 
1,398,792 

74,961 

653,557 

6,129,998 

5,281,435 

59,868 

104,377 

684,318 

8,239,441 
465,684 
233,939 
231,745 

57,158 

(») 
(*) 

(•) 

220,402 
27,425 
(•) 
(•) 
(•) 
(-) 

(•) 

271,118 
1,624,302 
1,229,893 

394,409" 

3,084,065 

(•) 
1,972,652 
1,850,779 

(«) 

(•) 

26,593 



585,943 

19,945 
17,829 
2,766 
2,916 
2,539 

(•) 
8,U9 
7,554 

(•) 
3,763 
2,282 
1,481 

(») 

(•) 
U,988 

(•) 

(•) 

(•) 

10,470 
2,279 
1,477 

(•) 

(«) 

(•) 

41,054 
19,835 
21,219 

(•) 

(») 
2,267 

(•) 

(•) 
2,747 

(») 

(•) 

(•) 

(•) 
(•) 

3,941 
(•) 
(•) 
(•) 



221,219 

158,796 

5,873 

U6,839 

16,084 

7,672 
54,751 
44,254 
862 
4,119 
5,516 

274, U8 
7,476 
4,169 
3,307 

2,572 

(•) 
(•) 



(•) 
4,318 
326 
(«) 
(«) 

(•) 

(•) 

6,840 
75,581 
71,639 

3,942 

53,347 
(•) 
105,819 

95,569 
(•) 
(•) 

398 



(21) 



1,921,941 

-167,654. 
-157,801 
7,427 
-56,248 
-102,885' 
(•) 

-215,254, 
-215,953 
(•) 

35,646 

27,045 
7,803 
(•) 
(•) 

61,024, 
(•) 
(•) 
(«) 

31,535 

18,593 
26, 5W 

(•) 

(•) 

(•) 
176,160 
84,066 
92,094 

(•) 

(«) 

4,689 

(•) 

(«) 

9,110 

(•) 

(•) 

(•) 

(•) 
(*) 
22,906 

(•) 
(•) 
(•) 

-607,796 

400, U7 

16,362 

411,175 

-27,390 

180,714 
-1,188,657 
-1,117,U1 
-41,176 
-28,407 
-1,943 

2,619,418 
-57,329 
-5,033 
-52,296 

4,718 
(«) 
(«) 

(«) 
-34,817 
-1,331 
(•) 
(•) 
(•) 
(«) 

(») 
-36,240 
542,803 
490,713 
52,090 

1,634,899 

(•) 

488,185 
467,259 

(•) 

(•) 

1,804 



(<*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Eatinfltes for "Other farms," "Painting, paper hanging, and decorating," 'Masonaiy, stonework, and plastering," and "Contractors not allocable" are not shown sepaiBtely 
because of the simll number of sample returns on which they were based. However, the data are included in the appropriate totals. 



Business Returns/1972 ■ Partnerships 



137 



Tsble 3.8— RECEIPTS AND NET PROFIT FOR SELECTEO INDUSTRIES, BY YEAR OF ORGANIZATION 
[All figures are estimates based on samplcs'-rauney amounts are in thousands ol" dollars) 



Number of- 



Year of organisation 



Partnerships 



Business 
receipts 



Net profit 
(less loss) 



Partnerships 



Business 

receipts 



Net profit 
(less loss) 



Total. . . 

^ot shown 

1919 and prior 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 



Total 

flot shown 

1919 and prior. 

1920»29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Total 

Not shown.. p ... 
1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 



Total 

Not shown 

1919 end prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 



Total 

Not shown. ., 

1919 and prior 

1920-29 

1930-39 

1940-49 

X950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Footnote at end of table. 



All industries 



Agriculture, forestry, and fishing 



Total 



990,625 



110,602 

3,026 

3,621 

9,460 

48,794 

113,853 

111,632 

231,222 

78,491 

115,596 

164,328 



418,232 
23,477 
25,420 
33,450 
166,668 
470,308 

467,670 
1,021,030 
345,411 
441,305 
645,059 



104,165,816 



8,432,317 
2,198,824 
1,146,096 
2,248,322 
10,761,826 
18,649,305 

12,554,371 
24,449,331 
7,741,271 
9,109,169 
6,874,934 



9,615,307 



114,285 



1,281,120 

552,709 

225,770 

392,901 

1,638,360 

3,203,125 

2,003,205 

1,784,792 

-20,587 

-503,240 

-942,848 



21,575 
(•) 

5L3 
1,352 
7,991 
15 , 266 

13,900 

23,846 

6,977 

8,959 

13,643 



312,667 



57,372 

(») 

3,218 

3,228 

22,259 

38,155 

34,326 
65,055 
18,297 
23,936 
45,625 



8,877,619 



1,193,011 
(•) 

48,546 

97,795 

871,201 

1,581,190 

1,257,251 

1,809,965 

439,258 

857,614 

707,639 



750,401 



186, 9U 
(») 
9,330 
17,428 
128,108 
246,059 

162,770 

169.921 

10,286 

20,934 

-199,152 



Agriculture, forestry, and fishing — Continued 



Farms 



102,248 



20,346 
(«) 

509 
1,196 
7,643 
14,255 

12,830 

21,602 

5,725 

7,503 

10,438 



283.584 



54,806 
(•) 
3,205 
2,883 
21,378 
35,425 

32,322 
59,577 
15,640 
20,512 
37,264 



1,089,393 



1,124,276 
(") 

44,336 

83,441 

802,231 

1,394,099 

1,154,357 

1,662,027 

400,357 

786,743 

624,091 



641,706 



176,321 
(•) 
9,100 
15,679 
123,133 
219,821 

144,647 

140,371 

-30 

12,994 

-197,921 



Fruit, tree nut, and vegetable 



10,141 



1,402 
(') 
(*) 
(♦) 

905 

1,973 

831 

2,380 

500 

669 

1,285 



38.122 



2,959 

(•) 

(«) 

(«) 
2,391 
5,549 

2,224 
12,142 
1,781 
2,377 
5,934 



744,795 



88,769 
(•) 
(♦) 
(•) 

130,315 
237,934 

66,235 
31,911 
16,719 
59,594 
50,171 



18,041 



10,390 

(♦) 

(«) 

(•) 
28,189 
51,508 

8,936 

-23,508 

-6,790 

-20,555 

-31,985 



Farms --Continued 



496 
345 

381 
565 



1,039 

894 

1,035 

1,380 



36,460 
5,765 
5,560 
7,459 



10,593 



-2,350 
-2,194 

-4,586 
-401 



Field crop 



33,977 



7,369 

(«) 

(») 

540 
3,211 
4,549 

4,841 
6,687 
1,484 
2,189 
2,903 



95,160 



20,649 

(») 

(-) 
1,299 
10,667 
11,754 

13,285 
18,162 
4,373 
5,643 
3,596 



256,095 
(•) 
(•) 

31,479 
161,608 
275,021 

204,740 

433.196 

64,814 

139,949 

139,491 



350,915 



82,481 

(") 

(•) 

10,200 
50,677 
71,153 

66,309 
64,265 
3,013 
15 . 165 
-17,399 



55,579 



11,252 

(•) 

(•) 

571 
3,449 
7,574 

6,970 
12,039 
3,396 
4,264 

5,680 



144,041 



30,366 
(") 
(•) 
1,389 
3,154 
17,787 

16,371 
28,184 
8,592 
10,907 
21,304 



5,/,40,296 



761,067 
(•) 
(«) 

41,087 
500,392 
857,432 
863,339 
1,110,460 
313,059 
531,640 
426,970 



267,103 



78,865 

(•) 

(«) 
4,284 
43,454 
91,348 

65,415 

101,964 

5,936 

22,970 

-148,136 



Agricultural services, forestry, and fishing 



12,037 



1,229 

(•) 
(-) 
(•) 

348 
1,011 

1,070 
2,244 
1,252 
1,456 
3,205 



2,566 
(•) 
(•) 
(•) 

881 

2,730 

2,504 
5,478 
2,657 
3,424 
8,361 



63,735 
(«) 
(•) 
(•) 

63,970 
187,091 

102,894 
U7,938 
38,901 
70,871 
83,598 



108 


695 


10 


593 


(•) 




(•) 




(•1 




4 


975 


26 


238 


18 


123 


29 


550 


10 


316 


7 


990 


-1 


231 



13,500 



1,603 



687 
1,506 

1,311 
2,832 
1,022 
2,144 
2.142 



3,811 


147,332 


13,383 


231,903 


15 ,478 


120,370 


42,668 


449,632 


11,809 


132,716 


13,204 


157,431 


19,258 


73,104 



Oil and gas extraction 



-4,101 


1,295 


13,644 


(•) 


27,932 


592 


19.548 


1,235 


5,880 


1,186 


65,018 


2,489 


-97,102 


846 


-63,093 


1,965 


348,661 


1,682 



132,692 


949,750 


-371,436 


10,939 


26 , 147 


-2,428 


(») 


(•) 


(•) 


(•) 


(•) 


(•) 


(■) 


(•) 


(■) 


3,565 


103,866 


21,043 


17,592 


134,610 


10,432 


15,170 


66,661 


-1,U3 


41,381 


356,952 


60,451 


11,339 


55,646 


-59,277 


12,673 


113,047 


-65,835 


17,928 


54,297 


-347,675 



138 



Business Returns/1972 * Partnerships 



Table 3. S— RECEIPTS AND NET PROFIT FCE SEIiCTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 
[All figures are estimates based on samples — money ajnounts are in thousands of dollars] 



Year of organization 



Business 

receipts 



Net profit 
( less loss) 



Partnerships 



Business 
receipts 



Net profit 
(less loss) 



Mining --Continued 



Const! jction 



Other mining 



Total 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

l%0-64 

1965-69 

1970 

1971 

1972 



Total... 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Total 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Total. . . . 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 



Total 

Not ebown 

1919 and prior 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Fbotnote at end of table. 



1,963 



(-) 
(•) 



125 
343 
176 
179 

460 



(•) 
(-) 



246 
796 
308 
787 
470 
526 
1,330 



32,802 
(") 

(») 

43,466 
97,293 

53,689 
92,730 
77,070 
44,434 
18,807 



-1,673 
(«) 

(•) 

6,889 
9,116 

7,023 

4,567 

-37,825 

-2,258 

-986 



(•) 



7,282 

320 

225 

1,601 

4,062 

4,539 
10,886 
5,298 
9,300 
17,301 



137,022 



18,593 
(*) 

648 

489 

3,794 

9,265 

9,515 
24,216 
12,097 
20,575 
37,820 



9,450,915 



730,753 
(•) 

35,491 

103,023 

502,434 

1,106,666 

979,052 
2,685,350 
1,216,672 
1,222,564 

861,222 



907,366 



98,4.43 
(«) 

2,108, 

5,574' 

46,263: 

116,2411 

100,889 
225,813 

99,918 
127,634 

33,996 



Construction — Continued 



General contractors 



22,506 



(•) 
(») 
(•) 



2,554 



301 
1,522 

1,488 
4,150 
1,859 
4,062 
6,483 



51,668 



(•) 
(*) 
(♦) 



5,383 



768 
3,782 

3,255 
9,967 
4,421 
9,276 
14,617 



6,126,349 



335,079 

(•) 

(*) 

(•) 

270,702 
679,563 

630,688 
1,957,155 
898,314 
797,246 
485,793 



392,879 



36,717 

(•) 

(•) 

(•) 

16,046 
52,569 

37,087 
113,720 
53,478 
62,584 
16,031 



Plumbing, heating, and air conditioning 



5,446 



478 

406 
625 

4»t 
1,266 
1,100 



995 

877 
1,308 

310 
2,795 
2,284 



74,215 

88,921 

67,681 
115,694 

46,386 
124,377 

44,727 



4,707 



9,200 

9,532 
9,1A8 
5,901 
12,593 
3,347 



Masonry, stonework, and plastering 



6,080 



(•) 



630 



692 

1,128 



890 
1,990 



12,925 



(») 



1,396 
2,277 



1,780 
4,180 



510,808 



92,251 

73,740 
107,703 
(•) 

69,282 
38,213 



11,400 



15,532 

13,279 
21,094 
(•) 

9,965 
24,096 



Special trade contractors 



(•) 
(•) 



1,300 
2,540 

2,989 
6,610 
3,252 
5,233 
10,817 



83,835 



12,588 
(•) 

510 
(-) 

3,026 
5,483 

6,136 
U,997 

7,178 
U,279 
23,200 



3,302,279 



384,099 

(•) 

18,896 

(•) 
231,732 
427,103 

347,860 
723,545 
3W,869 
424,789 
374,889 



512,353 



60,055 

(•) 

816 

(•) 
30,217 
63,672 

63,644 
111,061 
47,160 
65,11.0 
67,912 



Painting, paper hanging, and decorating 



(-) 



453 

638 
807 
559 
759 
1,005 



10,039 



(*) 



979 

1,276 
1,682 
1,180 
1,518 
2,253 



234,228 



(•) 



62,537 

25,571 
43,109 
18,725 
33,545 
32,070 



50,901 



2,178 



(•) 



10,873 

7,532 
7,389 
4,953 
9,274 
7,363 



Contractors, not elsewhere classified 



2,706 



(♦) 
(•) 



766 
1,548 

1,253 
4,050 
2,052 
2,318 
6,722 



49,299 



8,226 



(*) 
(•) 



1,673 
3,4/il 

2,587 
8,730 
4,699 
5,186 
14,478 



1,918,883 



244,893 

(•) 

(•) 

U3,238 
243,142 

180,868 
457,039 
221,043 
197,535 
209,874 



299,683 



39,041 



(•) 
(•) 



17,034 
38,644 

33,301 
73,430 
31,772 
33,278 
33,106 



Manufacturing 



30,113 



2,465 

158 

280 

540 

1,980 

3,499 

1,709 

5,932 

2,466 

5,011 

6,073 



79,538 



5,353 
532 
2,589 
1,386 
5,635 
8,964 
4,045 
14,640 
6,796 
11,336 
18,262 



5,687,380 



313,963 

68,378 

76,909 

169,378 

1,078,227 

1,287,286 

605,416 

1,291,294 

226,520 

359,407 

210,597 



400,420 



27,981 

4,909 

4,573 

19,115 

97,911 

135,112 

59,439 

68,600 

4,820 

-13,083 

-8,962 



Lumber and wood products, except furniture 



4,898 



(*) 
(•) 
(•) 



148 
622 
315 

1,313 
262 
441 

1,303 



11,510 



(•) 



652 
1,438 

717 

3,004 

651 

945 

3,000 



935,239 



52,950 
(•) 
(•) 
(•) 
U8,242 
2U,332 
100,537 
246,687 
39,140 
59,863 
56,675 



96,952 



5,024 
(•) 
(•) 
(•) 

16,453 
19,407 
11, U9 
24,875 
2,944 
7,567 
10,021 



Business Returns/1972 • Partnerships 



139 



Table 3.8— RECEIPTS AND NET PROFIT FOR SELECTED INDUSTRIES, BY YEAR OF ORGANIZATION— Continued 



IaII figures are estimates based on 


saraples—money 


amounts are i 


n thousands of 


dollars] 










Number of — 


Business 
receipts 


Net profit 
(less loss) 


Nujnber of— 


Business 
receipts 




Year of organization 


Partnerships 


Partners 


Partnerships 


Partners 


Net profit 
(less loss) 




Manufacturing — Continued 




Printing, publishing, and allied industries 


Other manufacturing Industrie 


s 


Total.. 


6,052 


16,893 


524,331 


49,377 


16,660 


45,197 


3,963,641 


229 601 








613 

I.-) 

(■) 

258 
219 
743 

359 

623 

452 

1,512 

1,137 


1,234 
(•) 
(•) 

554 

605 

1,769 

817 
1,513 
1,656 
3,384 

3,155 


36,554 

(■) 

(■) 

25,058 
66,133 

120,387 

61,281 

84,056 
28,130 
65,057 
17,006 


5,762 

{•) 

(■) 
4,899 
9,350 
24,324 

16,397 
7,686 
2,689 

-11,888 
-13,486 


1,282 
(•) 

U5 

274 

1,449 

1,783 

966 
3,211 
1,750 
2,701 
3,011 


2,963 

(•) 

321 

801 

4,015 

4,917 

2,363 

8,407 
4,484 
6,137 
10,426 


215,605 
(>) 

61,843 
131,533 
819,470 
885,853 

427,776 
900,808 
154,535 
200,700 
115,116 




1919 and prior 


(.)' 


'920-29 


2 509 














1960-64 


32 195 








-812 






1972 


-7 877 








Transportation, communication, electric, gas, and sanitary services 




Total 


Transportation 




Total 




18,709 


46,192 


1,611,579 


169,111 


15,458 


36,258 


1,350,055 










2,184 

> 216 

308 
2,U8 

1,810 
3,397 
1,656 
2,395 

4,595 


5,888 

900 

803 
4,732 

5,040 
8,606 
3,847 
5,615 
10, 7U 


170,410 

61,681 

126,374 
264,708 

215,714 
385,762 
118,317 
114,524 
154,089 


30,886 
17,583 

13,005 
38,981 

30,570 
33,832 

7,109 
-8,211 

5,356 


1,705 
( I") 

( (•) 

289 
1,716 

1,708 
2,752 
1,398 
1,945 
3,734 


3,676 

(•) 
(-) 
(•) 

751 
3,837 

4,781 
6,751 
3,323 
4,093 

8,118 


129,164 

(-) 

(-) 

(•) 

115,075 

227,113 

188,163 
297,826 
96,343 
108,159 
133,043 






(•) 




(.') 


1930-39 


(") 


1940-49 


10,716 




29,128 


1960-64 

1965-69 

1971 


24,828 

31,124 

493 

1 577 




11,122 




Transportation — Continued 




Trucking and warehousing 


Other transportation 




11,533 


26,436 


958,122 


115,531 


3,925 


9,322 


331,933 


28,298 




1,323 

(-) 
(-) 
(■) 
(-) 

1,367 

1,357 
1,973 
1,218 
1,366 

2,608 


2,726 
(•) 
(-) 
(-) 

3,114 

3,963 
4,463 
2,886 
2,802 
5,696 


114, 9U 

(•) 

(•) 

(•) 

(•) 

185,724 

135,663 

179,713 
76,018 
71,946 
87,040 


14,353 
(-) 
(•) 
(') 
(•) 

26,292 

18,621 
24,457 
2,164 

5,502 
14,051 


382 

77 

102 
349 

351 
779 
180 
579 
1,126 


950 

562 

281 
773 

313 
2,283 

437 
1,291 
2,422 


14,251 

24,390 

23,739 
41,394 

52,500 
118,113 
20,325 
36,213 

46,008 


4,196 


1920-29 


14,357 


1940-49 


2,055 
2,336 






1965-69 


6,667 


1970 

1972 


-1,666 
-3,925 
-2,929 




Transportation, coranronication, electric, gas, and 
sanitary services — Continued 


Wholesale and retail trade 




Communication, electric, gas, and sanitary services 


Total 


Ttotal 


3,251 


9,934 


261,524 


25,282 


196,021 


445,358 


36,625,156 


2,218,603 




Not shovn 


479 

1-) 
(•) 
(•) 

432 

645 
258 
450 
861 


2,212 
(•) 
(•) 
(•) 
(•) 

895 

(•) 

1,855 

524 

1,522 

2,593 


41,246 
(♦) 
(•) 
(•) 
(-) 

37,590 

(-) 
87,936 
21,974 
6,365 

21,041 


12,337 
(•) 
(•) 
(•) 
(-) 
9,853 

(•) 

2,703 

6,611 

-9,788 

-5,766 


20,908 
671 
481 
2,479 
12,003 
24,125 

18,789 
36,871 
15,076 
24,829 
39,789 


46,283 
2,480 
1,465 
7,095 
23,045 
57,517 

42,133 
32,950 
34,408 
55,704 
87,278 


3,426,607 
240,126 

353,320 
1,034,715 
4,936,323 
8,022,985 

4,181,046 
6,533,363 
2,272,588 
2,947,712 
2,670,371 


227,085 


1919 and prior 


11,635 


1920-29 


20,428 


1930-39 


62,382 


1940-49 


300,021 


1950-59 

1960-64 


530,633 
238,603 




446, 385 


1970 . . . 


116,287 


1971 


115,780 




98,864 








Wholesale and retail trade— Continued 




Wholesale trade 


Retail trade 




Total 






34,433 


85,323 


12,930,515 


622,610 


160,802 


358,335 


23,640,189 


1,592,547 




3,313 

130 

195 

668 

2,935 

5,876 

3,241 
6,270 
2,296 

3,816 
5,693 


7,866 

725 

778 

1,774 

7,454 

15,1L4 

8,496 
15,235 
4,902 

9,018 
13,961 


1,068,766 

110,381 

217,822 

513,458 

2,421,555 

3,210,452 

1,359,310 

1,870,817 

611,815 

820,067 

726,072 


51,528 
5,658 
U,794 
29,845 
108,672 
170,398 

68,608 

104,277 

30,451 

13,338 

28,041 


17,344 
541 
286 
1,810 
9,067 
13,237 

15,535 
30,465 
12,594 
21,013 
33,910 


37,912 

1,755 

687 

5,319 

20,583 

42,379 

33,611 
67,443 

29,010 
46,686 

72,945 


2,333,775 

129,745 

140,498 

520,578 

2,513,930 

4,809,632 

2,818,304 
4,653,915 
1,650,158 
2,127,645 

1,942,009 


174,690 




5,977 




8,634 


1930-39 


32,502 


1940-49 


191,309 




359,615 


1960-64 


219,935 




341,813 


1970 


85,093 




102,442 


1972 


70,4^^7 




' 



Footnote at end of table. 



140 



Business Retums/1972 • Partnerships 

Table 3.8— RECEIPTS AND NET PROFIT FOR SELECTED INDIETRIES, BY YEAH OF ORGANIZATION— Continued 
(All figures are estimates based on sainple8--money amounts are tn thousands of dollars] 





Number of-- 


Business 
receipts 


Net profit 
(less lose) 


Number of-- 


Business 
receipts 




Year of organization 


PartnersMps 


Partners 


Partnerships 


Partners 


Net profit 
(leas lose) 






Wholesale and retai; 


trade--Contioued 










Retail trade; 


-Continued 






Building materials and garden supplies 


General merchandise stores 


Total 


9,020 


20,738 


1,841,458 


132,219 


4,562 


10.769 


905,481 


62,324 




766 
230 
(«) 

200 

606 

1,797 

964 
1,534 

418 

812 

1,649 


1,788 
935 
{•) 

502 
1,523 
4,107 

2,120 
3,385 
860 
1,729 
3,694 


123,185 
47,460 

(*) 
42,802 

259,887 

480.128 

215,502 
291,680 

107,868 
116,261 
137,019 


7,669 
2,409 
(«) 
2,706 
24,648 
40,716 

22,399 
18,660 
3,395 

4,623 
3,638 


989 

(") 

(•) 

201 
341 
665 

381 
697 
504 
380 
372 


2,108 
(•) 
(•) 

502 

881 

1,677 

836 
1,552 
1,255 
1,061 

788 


121,050 
(») 
(•) 

31,246 
141,452 
180,891 

131,375 
122,155 
49,791 
56,385 
41,447 


9 219 


1919 and prior 


(•) 
(•) 


1930-39 


2,880 






1950-59 


14,523 




8,765 
5,787 




1970 


3,989 


1971 


1,541 












Food stores 




Total 


Grocery stores 


Total 


22,582 


48,759 


5,265,322 


227,884 


16,318 


35,623 


4,378,483 


172,442 




3,294 

(•) 

(*) 

237 
1,486 
3,308 

2,849 
3,710 
1,448 
2,957 
3,244 


7,107 

(») 

(*) 

553 
3,366 
7,474 

5,983 

7,887 
3,028 
6,277 
6,980 


596,604 
(«) 
(«) 

133,760 

513,635 

1,238,225 

692,342 
953,259 
345,538 
438,084 
322,311 


25,555 

(«) 

(•) 

4,220 
21.902 
51,548 

33,579 
46,401 
11,692 
22,760 
9,048 


2,254 

(*) 

(*) 

219 
1,130 
2,839 

2,114 
2,463 
969 
2,110 
2,135 


4,913 

(•) 

(») 

516 
2,545 
6,477 

4,478 
5,281 
2,014 
4,565 
4,761 


485,635 

(») 
(•) 

124,584 

413,377 

1,123,256 

559,608 
766,330 
258,747 
347,959 
274,099 






(•) 




(♦) 




3,503 


1940^9 


17,310 




24.642 




31,302 


1970 


6,543 




14,632 




9,102 




Food stores — Continued 


Automotive dealers and service stations 




Other food stores 


Total 




t),264 


13,13n 


886,839 


55,442 


32,478 


70, 583 


6,453,628 


324,797 




1,040 
(•) 
{•) 
{•) 

356 
419 

735 

1,247 

479 

847 

1,109 


2,194 

(*) 

(•) 

(•) 

321 
997 

1,505 
2,606 
1,014 
1,712 
2,219 


110,969 

(•) 

(•) 

(«) 

100,258 

114,969 

132,734 
186,929 
36,791 
90, 125 
48,212 


5,364 

(•) 

(») 

(•) 
4,592 
6,797 

8,937 

15,099 

5,149 

3,128 

-54 


3,347 
(*) 

151 

228 

1,734 

2,763 

2,631 
6,003 
2,556 
4,795 
3,143 


7,142 
(«) 

318 

529 

4,116 

6,268 

5,606 
12,809 

5,472 
10, 622 
17,533 


646,620 
f) 
52,258 
117,939 
603,261 
1,162,628 

702,561 
1,298,842 
471, 167 
729,044 
656,453 




1920-29 


2,134 




4,046 
33,051 


1940-49 




60,436 

42,529 
73,655 


1960-64 


1971 


24,298 










Automotive dealers and service stations — Continued 




Motor vehicle dealers 


Gasoline service stations 


Total 


7,321 


16,164 


2,901,033 


103,728 


19,036 


40,707 


2,732,576 


172,306 




679 

(*) 

(*) 

144 
682 
918 

606 

1,051 

377 

863 

1,966 


1,486 

(•) 

(«) 

337 
1,593 
2,135 

1,304 
2,316 
397 
1,825 
4,177 


245,576 

(*) 

(*) 

91,026 
418,723 
730,090 

343,332 
432,732 
135,334 
232,693 
221,115 


11,340 

(•) 

(•) 
3,141 
15,164 
24,211 

13,448 
15,361 
3,777 
8,706 
6,313 


1,752 
(•) 
(•) 
(«) 

390 

1,376 

1,680 
3,913 
1,763 
2,993 
4,400 


3,672 

(») 

(«) 

(•) 
2,055 
2,927 

3,484 
8,220 
3,727 
6,674 
9,410 


297,509 

(•) 

(*) 

(«) 

110,418 

312,354 

236,312 
694,369 
273,408 
390,308 
333,971 


13,638 




(•) 




(») 


1930-39 


9,117 


1950-59 


26,444 

24,438 

47,893 


1960-64 




1970 


13,522 


1971 


12,643 




18,684 








Automotive 


dealers and service stations — Continued 


Apparel and acoessoxy atorea 






Other automotive dealers 




Total 


6,121 


13,712 


320,019 


48,763 


11,248 


25,976 


1,233,278 


128,635 


Hot shown 


916 

(•) 

(») 

{») 

212 
474 

345 

1,034 

416 

934 

1,777 


1,984 
(«) 
(") 
(•) 

468 

1,206 

818 
2,273 

848 
2,123 
3,946 


103, 535 
(•) 
(») 
(•) 
74,120 
119,684 

72,867 
171,691 

62,425 
106,038 
101,367 


5,576 

(•) 

(•) 

(•) 
8,770 
9,781 

4,643 
10,401 
2,273 
2,944 
4,016 


852 

(•) 

(») 

308 

344 

1,375 

1,134 
1,955 
958 
1,472 
2,342 


1,733 

(•) 

(•) 
1,724 
1,929 
3,345 

2,554 
4,362 
2,197 
3,035 
5,058 


79,626 
(•) 
f) 

49,919 
193,673 
273,889 

152,177 
193,693 

39,988 
115,816 

77,224 


7,187 




(») 




(•) 




5,759 


1940-49 


21,375 




32,356 




19,386 


1965-69 


19,707 




7,177 


1971 . 


11,707 


1972 


3,225 



Footnote at end of table. 



Business Returns/1972 • Partnerships 



141 



TSble 3.8— RECEIPTS AND NET PROFIT FOR SELECTED INDUSTRIES. BY YEAR OF ORGANIZATION-Continued 

[All figures are estimates based on sanlples--inoney amounts are in thousands ol' dollars] 



Year of organisation 



Partnerships 



Business 
receipts 



Net profit 
(less loss) 



Partnerships 



Busineas 
receipts 



Net profit 
(lees loss) 



Wholesale and retail trade--Continued 



Total 

Not sbpwn 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Total 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 



Total 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-54 

1965-69 

1970 

1971 

1972 



Total 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Total 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 







Retail trad 


e — Continued 






Furniture and home furnishings stores 


Eating places 


10.966 


24,389 


1,523,332 


149,048 


22,092 


52,601 


2,U5,872 


164,592 


989 
(») 
(•) 

156 
1,002 
1,426 

736 
1,984 
1,045 
1,116 
2,468 


2,582 

(■) 

(•) 

440 
2,156 
3,199 

1,606 
4,383 
2,321 
2,390 
5,191 


153,474 
(•) 
(•) 
58,428 
252,807 
348,161 

162,917 
256,622 

73,580 
86,036 
107,096 


22,046 

(") 

(•) 

3,106 
22,842 
36,281 

15,652 
25,128 
7,203 
6,833 
7,781 


2.667 

(«) 
(«) 

797 
1,721 

1,913 
4,868 
2,017 
2,506 
5,497 


5,870 

(•) 

(«) 
1,718 
4,520 

4,597 
11,525 
5,543 
6,603 
12,005 


184,304 

(•) 
(•) 

128,175 
270,965 

224,055 
574,806 
260,083 
211,081 
263,110 


18,491 

(«) 

(•) 
11,063 
24,700 

21,098 
55,115 
13,623 
9,745 
8,536 


Drinking places 


Liquor stores 


10,836 


23,897 


647,743 


63,743 


4,612 


10,238 


833,845 


46,932 


897 

(") 
(•> 
1,097 

1,599 
2,186 
525 
1,268 
2,763 


1,857 

(-1 

2,807 

3,339 
5,120 

1,114 
2,661 

5,872 


64,155 

(•) 
(•) 
89,224 

108,612 
161,700 
32,232 
70,175 
85,086 


9,307 

(») 
(•) 
15, 4U 

13,892 

14,420 

1,407 

3,231 

755 


460 

{•) 

(>) 

(•) 

298 
486 

285 
1,121 
354 
529 
999 


1,108 
(•) 
(•) 
(•) 

611 

1,069 

593 
2,453 

723 
1,261 
2,248 


70,022 
(-) 
(•) 
(») 

64,595 
137,975 

77,841 
244,267 
54,888 
79,405 
92,735 


2,720 
(•) 
{•) 
(") 

5,011 
10,575 

3,515 
17,798 
3,370 
-339 
2,988 


Wliulesale and retail trade--Continued 


Finance, insurance, and real estate 


Retail trade--Continued 


Other retail trade 


Total 


32,406 


70,385 


2,800,230 


292, lb8 


375,536 


2,327,577 


19,226,305 


-947,139 


3,083 

(») 

(•) 

272 
1,532 
3,594 

3,043 
6,407 
2,769 

5,178 
6,433 


6,617 

(•) 

(■) 

645 
3,409 
7,913 

6,377 
13,967 

6,497 
11,047 
IJ , 576 


294,235 
(•) 
(») 

62,276 
326,740 
627,546 

350,922 
556,891 
165,023 
225,358 
159.527 


36,392 

(•) 

(«) 
7,078 
37,218 
73,067 

39,170 
65 , 142 
13,665 
18,038 
1,844 


36,168 

1,114 

822 

3,246 

15,144 

43,410 

51,341 
107,609 
30,043 
38,502 
48,137 


219,578 
17,454 
10,026 
13,875 
71,605 

269,465 

305,243 
659.331 
215,371 
243,289 
302,340 


1,125,223 
319,167 
287,821 
322,058 
647,553 

1,752,336 

2,611,421 
6,797,446 
1,898,897 
1,836,452 
1,077,931 


188 , 177 
156,826 
55,365 
74,275 
243,177 
473,320 

406,128 
-450,331 
-542,283 
-874,113 
-537,175 




Finance, 


insurance, and 


real estate- 


Continued 




Finance 


Total 


Banking, 


and credit agencies other than banks 


92,770 


1,054,378 


1,925,095 


355,207 


2,426 


15,446 


86,833 


37,447 


11,643 

(•) 

666 

2,519 

10,511 

12,549 
23,592 
7,304 
8,358 
10,218 


136,560 

(•) 

(•) 

4,246 
33,476 
139,714 

U2,528 
331,853 
83,430 
78,815 
98,815 


245,877 

(♦) 

(•) 

237,331 

212,356 

157,496 

82,964 
142,470 
36,401 
73,438 
50,918 


115,841 

(•) 

(•) 

46,392 
95,174 

135,712 

112,558 
-6,107 
-89,302 
-128,526 
-41,849 


(«) 
(•) 

(•) 

232 
756 

483 
379 
160 

(•) 

165 


t«) 
(•) 

(«) 

835 
3,423 

1,544 
2,609 
3,071 
(•) 

974 


(•) 
(•) 

{•) 
8,454 
7,993 

4,895 
10,530 
3,718 

(•) 
8,530 


(•) 
(•) 

(•) 

4,806 
8,617 

5,094 
6,780 
3,135 

(•) 

340 


Securi 


ty. connodity brokers, and s 


ervices 


Ho 


Iding and investment compani 


es 


3,883 


35,609 


1,519,468 


477,693 


86,461 


1,003,323 


318,789 


-159,933 


623 
55 

140 

55 

353 

415 

1,094 

186 

299 

642 


8,147 
1,250 
(•) 
1,135 
858 
2,750 

2,918 
9,804 
2,665 
1.566 
4,092 


107,531 

427,557 

Ci 

206,315 

193,631 

131,232 

55,236 
86,864 
22,724 

18.054 
34,655 


33,319 
52,510 

36,397 
41,569 

2,160 

13,258 

16,098 

4,111 

47 

223,161 


10,912 
(") 
(•i 

511 
2,232 
9,402 

11,651 
27,119 
6,958 
7,933 

9,411 


127,189 

(>) 

(•) 

3,029 
31,783 
133,541 

U8,066 
319.440 
77,694 
75,594 
93,749 


136,858 

(•) 

{•) 
7.634 
10,271 
18,271 

22,783 
45.076 

9.959 
51,546 

7,733 


78,613 
(•) 
(•) 

6,807 
48,799 
124,935 

94,206 

-28,985 

-96,598 

-129,304 

-265,350 



Footnote at end of table. 



142 



Business Returns/1972 • Partnerships 



Table 3.8— RECEIPTS AND NET PBOni FOR SELECTED INDIISTRIES, BY YEAH OF OREANIZATION— Continued 
[ All figures are estimates raseo on samples--money amounts are in thousands of dollars! 





Number of — 


Business 
receipts 


Net profit 
(less loss) 


Number of — 


Business 
receipts 




Year of organization 


Partnerships 


Partners 


Partnerships 


Partners 


Net profit 
(less loss) 




Finance, insurance, and real estate--Continued 




Insurance agents, brokers, and service 


Real estate 




Total 


Total 


9,650 


26,368 


1,295,967 


373,284 


273,116 


1,246,831 


15,005,243 


-1,675,630 




1,019 
(•) 
(«) 
(«) 

354 

1,427 

1,473 

2,277 

853 

739 

1,300 


2,622 

(•) 

(«) 

(•) 
2,039 
3,792 

4,100 
5,924 
1,863 
2,439 
2,836 


194,615 
(«) 
(*) 
(») 

56,205 
169,160 

107,463 

288,407 

54,114 

39,905 

43,507 


47,144 

(«) 

(«) 

(«) 

24,878 
53,432 

37,975 

65,395 

15,705 

8,795 

3,743 


23,506 

869 

596 

2,433 

12,271 

31,472 

37.319 
76,740 
21,886 
29,405 
36,619 


80,396 

5,549 

5,615 

9,251 

36,090 

125,959 

168,515 
321,554 
130,078 
162,035 
200,639 


684,731 
62,112 
34,155 
67,013 

378,992 
1,425,680 

2,420,994 
6,366.569 
1,808,382 
1,773,109 
983,506 


25,19; 




-4,86< 




4,56( 




23,90; 




123,12! 




279, 12f 




255,59; 




-510, 11< 




-458,586 




-754,38^ 




-649,05!( 








Real estate — Continued 




Operators of buildings 


Lessors, other than buildings 


Total 


224,178 


1,049,186 


12,358,329 


-1,833,451 


24,701 


101,656 


251,797 


-31,940 




18,612 

848 

521 

1,941 

10,099 

26,124 

30,624 
64,521 
18,494 
24,096 
28,298 


65,003 

6,473 

5,415 

7,536 

29,722 

110,327 

141,208 
271,148 
111,711 
135,472 
165,171 


538,134 
55,892 
28,744 
58,294 

318,974 
1,222,365 

2,085,359 
5,078,497 
1,206,569 
1,163,713 
601,288 


9,055 

-5,437 

1,264 

21,053 

102,812 

221,260 

196,758 
-604,764 
-495,475 
-700,965 
-579,012 


3,678 

(«) 

423 
1,661 
3,277 

3,724 
6,691 
989 
1,847 
2,406 


12,196 

(«) 
1,495 
4,463 
9,091 

12,752 
32,792 
6,427 
10,919 
11,476 


26,935 

(•) 

4,900 
20,242 
37,655 

40,596 
77,751 
8,569 
17,585 
17,397 


9,263 








(*) 


1930-39 


i,u3 




10,553 


1950-59 


14,390 


1960-64 


10,024 




-15,597 
-13,61^ 




1971 


-24,309 




-24,600 








Real estate agents, brokers, and managers 


Other real estate 




9,721 


32,294 


728,893 


82,775 


14,516 


63,695 


2,656,224 


106,986 




480 

(•) 

(•) 

{») 

405 
970 

1,360 
1,931 
781 
1,100 
2,577 


1,143 

(•) 

(•) 

{•) 
1,213 
2,803 

4,076 
5,821 
4,033 
3,972 
9,067 


42,811 

{>) 

(♦) 

(») 

19,047 
67,319 

85,031 
249,432 
91,266 
87,640 
31,145 


4,482 
(*) 
(«) 
(») 
5,451 
21,236 

26,666 
27,286 
19,991 
-12,640 
-11,327 


736 

(•) 
(•) 

C«) 

106 
1,101 

1,511 
3,547 
1,622 
2,362 
3,338 


2,049 
(*) 
(*) 
(») 

692 

3,738 

10,579 
11,793 
7,907 
11,672 
14,975 


76,851 

(«) 

(•) 

(•) 

20,729 
97,841 

210,008 
950,839 
501,978 
504, 171 
283,676 


2,393 




(«) 




(•) 




(•) 




4,297 




22,240 




22,142 




82,956 




20,417 




-16,473 




-34,130 










Services 




Total 


Hotels and other lodging places 




ToUl 


Total 


172,552 


548,722 


20,968,410 


6,459,501 


13,324 


52,584 


1,449,640 


-75,980 




15,011 

553 

929 

1,488 

9,010 

19,566 

17,905 
38,328 
15,232 
23,556 
30,974 


43,193 

6,426 

6,434 

6,417 

30,299 

63,224 

50,385 

117,053 

40,805 

65,012 

119,474 


1,294,408 
1,002,501 
318,229 
479,770 
2,448.306 
4,338,213 

2,571,362 
4,461,513 
1,417,422 
1,5U,478 
1,075,208 


503,968 
367,445 
120,147 
193,268 
780,081 
1,639,977 

943,545 
1,225,842 
377, 546 
190,193 
107,484 


1,222 

(•) 

{•) 

609 
1,389 

1,585 
3,099 
785 
1.959 
2,544 


2,916 

(•) 

(*) 
1,404 
4,543 

6,624 
12,615 
3,938 
9,808 
10.403 


58,642 

(•) 

(•) 

44,831 
156.388 

207,773 
540,223 
159,538 
159,957 
118.168 


4,655 




(•) 


1920-29 


- 




(*) 


1940-49 


6,046 




22,228 




32,029 




-22,193 




-15,443 




-72,251 




-32,015 










Hotels and other lodging places--Contlnued 




Motels 


, motor hotels, and tourist courts 


Other lodging places 


Total 


5,379 


24,898 


722,775 


6,303 


7.445 


27.586 


725,355 


-83.288 




5n7 
(*) 

CJ 

337 
879 

680 

1,271 

308 

705 

1,002 


1,374 
(•) 

(•) 

827 
2,809 

3,543 
6,479 
1,193 
4,574 

3,777 


23,096 

(*) 

(•) 

22,177 
79,307 

99,353 
256,308 
83,338 
89,919 
61,138 


4,980 

(•) 

(•) 
2,777 
14,048 

17,ol6 

11,708 

-1.163 

-31.142 

-13,362 


655 

(») 
(•) 

510 

905 
1,828 

477 
1.254 
1.542 


1,542 

(») 
{•) 
1.739 

3,081 
6,136 
2,745 
5,234 
6.626 


35,545 

\:\ ' 

77,031 

108,420 

283,415 

71,200 

70,038 

56,980 


-325 




- 




- 




i'l 




(•) 




8,180 




14,413 




-33,901 




-15,280 




-41,10« 




-18,653 



Footnote at end of table. 



Business Returns/1972 * Partnerships 

Table 3.8— RECEIPTS AND MET PROFIT FOR SELECTED INDUSTRIES, Kf YEAR OF ORGANIZATION— Continued 
[All figures ure estimutes based on saaipies- -money aniounts are in thousands 01" dollars] 



143 



Year of organization 



.'dumber of-- 



Partnerships 



Business 
receipts 



Net profit 
(less loss) 



Kartnerahips 



Buainess 
receipts 



Net profit 
(lees loss) 



Services —Continued 



Personal services 



Total... 

Not sboim 

1919 and prior 

1920-29 

1930-39 

19A0-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Total 

Not shown 

1919 and prior. 

1920-29 

1930-39 

1940-;9 

1950-59 

1960-54 

1965-69 

1970 

1971 

1972 



Total... 

Not abown 

1919 and prior 

1920-29 

1930-39 , 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 



Total 

Not shown 

1919 aal prior 

1920-29 

1930-39 

1940-49 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Total 

Not shown 

1919 and prior , 

1920-29 

1930-39 

1940 -i9 

1950-59 

1960-64 

1965-69 

1970 

1971 

1972 

Footnote at end of table. 



26,798 



3,774 

335 

1,674 
2,837 

3,552 
4,947 
2,973 
3,404 
3,302 



7,735 

744 

3,954 
6,135 

7,363 
20,072 
6,328 
7,624 
7,244 



1,082,898 



110,139 

34,851 

172,276 
205,153 

U7,900 
200,136 
101,540 
90,544 
50,359 



191,862 



26,310 

5, 8.. 5 

34,240 
35,097 

29,110 

37,614 

10,482 

5,998 

7,166 



Beauty shops 



530 

683 

1,614 

807 

1,117 

1,054 



1,086 

1,366 
3,228 
1,676 
2,358 
2,232 



175,810 



23,285 

13,588 
42,404 
23,846 
23,113 
13,744 



35,507 



10,894 



3,549 

4,077 
6,195 
5,835 
3,195 
1,762 



Personal serviL^es — Continued 



Other personal services 



(•) 

(•) 
(*) 



816 
606 
549 
1,086 
335 
828 
509 



(•) 
(•) 
(•) 



1,624 



2,018 
1,560 

1,101 
2,332 
742 
1,781 
1,142 



405,265 



32,310 

(«) 

(•) 

(•) 

75,796 
95,214 

43,902 
70,678 
23,272 
25,650 
18,626 



82,617 



5,886 

(•) 

(«) 

(>) 

19,147 
18,633 

11,765 
14,380 
2,203 
3,4A7 
3,644 



Laundries, dry cleaning, and garment services 



10,052 



(•) 
(•) 
(•) 



670 
1,255 

1,700 
1,316 
1,334 
1,322 
1,305 



31,539 



(•) 
(•) 
(") 



2,201 



1,534 
2,623 

3,655 

12,402 
2,792 
3,148 
3,002 



407,762 



30,977 

(•) 

(") 

(•) 

65,131 
82,966 

50,384 
66,344 
48,127 
36,083 
14,590 



Barber shops 



4,059 



620 
931 

1,068 



1,240 
2,110 



94,061 



11,022 



10,026 
20,210 



Business services 



466 

516 
1,529 
1,300 
4,715 
1,805 
4,052 
7,049 



7,063 

2,434 

1,235 
3,582 
3,304 
13,460 
4,934 
10,364 
55,288 



1,365,605 



64,963 

27,633 

105,427 
151,536 

140,751 
410,278 
112,255 
180,443 
172,314 



AutoiQobile repair and services 



(*) 
(♦) 
(♦) 



1,966 



1,039 
1,627 
1,597 
3,481 
1,534 
3,176 
4,747 



42,957 



4,040 

(«) 

(♦) 

(«) 

2,226 
3,347 
3,405 
8,107 
3,281 
7,120 
10,325 



1,031,942 



82,041 
(•) 
(•) 
(») 
72,658 
150,019 
144,902 
186,860 
81,579 
190,668 
108,390 



155,310 



16,901 

(•) 

(•) 

(•) 

16,483 
25,278 
28,156 
26,893 
11,731 
12,802 
14,466 



Automobile repair shops 



13,863 



(•) 
(•) 
(•) 



829 

1,360 

969 

1,732 
1,157 
2,208 
3,860 



(•) 
(-) 
(>) 



1,782 
2,994 
1,948 
3,921 
2,377 
4,736 
3,216 



751,166 



43,312 
(•) 
(•) 
(*) 

55,035 
116,770 
107,006 
129,161 
57,776 
137,975 
88,317 



Automobile repair shops — Continued 



General automobile repair shops 



(-) 
(♦) 



567 
624 

487 

734 

572 

1,327 

2,235 



15,744 



(•) 
(«) 



1,258 
1,395 

979 
1,530 
1,207 
2,654 
4,594 



379,471 



22,772 
(♦) 
(♦) 

24,505 
61,629 

61,366 
56,775 
23,339 
71,197 
49,764 



(») 
(•) 



6,249 
10,351 

15,017 
10,303 
5,070 
11,855 
10,915 



Other automobile repair 



6,316 



(») 



(-) 

(■ 



736 
482 

1,048 
585 
881 

1,625 



{•) 



(•) 
C-) 



1,599 
969 
2,391 
1,170 
2,082 
3,622 



25,540 
(•) 

(•) 
(») 

55,141 

45,140 
72,386 
34,437 
66,778 
38,553 



45,439 



5,695 

(•) 

(•) 

(•) 

12,112 
10,182 

8,872 
7,380 
1,133 
-1,344 
-264 



3,835 



6,374 



4,396 
9,659 



4,035 



96,373 



16,540 
34,898 

26,688 
11,606 
-3,579 
-4,643 
-7,725 



133,154 



8,183 

(•) 

(") 

(♦) 
12,600 
22,897 
21,713 
21,064 
11,382 
17,916 
14,751 



57,683 



4,322 
(♦) 

(•) 
(-) 

12,546 

6,696 
10,755 
6,312 
6,061 
3,836 



144 



Business Returns/1972 • Partnerships 



Toble 3.8— RECEIPTS AND NET PROFIT FOR SEIICTED INDUSTRIES, BY YEAH OF ORGANIZATION— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 





Number of — 


Business 
receipts 


Net profit 
(less loss) 


Number of — 


Business 
receipts 




Year of organisation 


Partnerships 


Partners 


Partnerships 


Partners 


Net irofit 
(less loss) 




Services— Continued 








Autanobile repair and services — Continued 


Miscellaneous J-epeir service: 






Automobile parking and other services 




Total 


5,568 


13,462 


280,776 


22,156 


U,401 


23,808 


439,063 


85,037 




457 
(«) 

I 484 

623 
1,699 

377 
968 

887 


959 
(•) 

~ 
1,315 

1,457 
4,186 
904 
2,384 
2,109 


33,729 
(») 

53,121 

37,396 
57,699 
23,803 
52,693 
20,073 


3,718 
(•) 

5, MO 

6,443 

5,829 

349 

-5,114 

-285 


933 

(•) 

(•) 
( (.) 
< 1,13* 
( 1,040 

809 
2,742 
1,137 
1,381 

2,050 


2,090 

(•) 

(-) 

(«) 
2,270 
2,146 

1,746 
5,353 
2,336 
2,824 
4,236 


37,682 
(•) 
{•) 

(•) 
37,225 

77,417 

36,696 
128,591 
40,084 
38,245 
37,990 


7,3U 




(•) 




(•) 


1930-39 






7,239 


1950-59 


19,576 




11,430 


1965-69 


21,250 




8,845 


1971 


4,580 




4,013 








Amusement and recreation services, 
including motion pictures 


Medical and health services 




Total 


Total 


13,039 


45,066 


984,631 


12,647 


18,8U 


63,405 


4,384,296 


1,778,266 




1,046 
(•! 

C-) 
530 
773 

1,224 
2,902 
1,465 
1,925 

3,041 


2,979 
(•) 

C») 
1,216 
2,435 

3,588 
9,952 
4,579 
7,918 
11,908 


53,311 
(•) 

(•) 

49,277 
110,420 

137,659 
293,070 
91,043 
131,740 
106,012 


8,518 
(•) 

(») 
5,166 
28,917 

10,642 

29,167 

7,214 

-29,755 

-^8,105 


1,157 
(») 

147 
148 
772 

3,705 

2,757 
4,443 
1,211 
2,064 
2,399 


4,660 
(«) 
1,840 
1,316 
4,996 
12,883 

8,730 
14,389 
3,606 
5,159 
5,707 


41,244 

1U,469 

502,715 

1,102,893 

711,144 
917,762 
255,805 
296,944 
202,301 


101,328 




(•) 




15,719 


1930-39 


41,316 


19j;0-'i9 


138,516 




500,789 


1960-6*4 . 


304,351 




376,976 


1970 


U0,346 




109,522 




71,219 




Medical and health 


services — Continued 






Offices of physicians 


Other medical and health services 


Total 


10,329 


36,677 


2,891,746 


1,450,213 


8,485 


26,723 


1,492,550 


323,053 




582 

(-) 

(*) 
L29 
526 
2,259 

1,768 

2,208 

735 

1,017 
1,030 


2,962 

(«) 

(•) 
1,215 
4,066 
8,773 

5,494 
6,696 
1,680 
2,588 
2,795 


130,286 

C-) 

(•) 

101,623 
446,141 
853,334 

426,962 

480,822 
138,154 
164,363 
106,529 


77,178 
(•) 
(•) 

37,817 
124,494 
421,244 

249,363 

287,614 

87,917 

93,293 

52,395 


575 
(•) 
(-) 
(-) 

246 
1,446 

989 
2,240 

476 
1,047 
1,369 


1,698 
(•) 
(•) 
(•) 

930 

4,110 

3,236 
7,693 
1,926 
2,571 
2,912 


93,085 
(-) 
(•) 
(-) 

56,574 
249,559 

284,182 
436,940. 
117,651 
132,581 
95,772 


24,150 




(•) 




(•) 




(•) 


1940-49 


14,022 




79,545 




54,988 


1965-69 . . 


89,362 




22,429 




16,229 




18,824 








Legal services 


Engineering and architectural services 




25,888 


87,710 


5,822,046 


3,080,930 


6,288 


16,369 


1,369,475 


264,647 




1,923 

139 

285 

415 

1,871 

3,980 

3,210 
6,416 
2,157 
2,575 
2,887 


7,081 
3,144 
1,624 
2,541 
8,222 
16,347 
10,714 
18,175 
6,418 
6,305 
7,139 


558,503 
449,535 
130,699 
236,626 
666,000 
1,165,268 

716,744 
1,096,086 
342,495 
257,751 
202,339 


303,320 
232,707 
68,857 
122,650 
369,033 
629,492 

397,677 
574,530 
190,347 
111,151 
81,161 


313 

(•) 

(•) 

(>) 

231 
737 
484 
1,747 
740 
1,269 
741 


725 

(■) 

(•) 

(•) 
1,052 
2,190 
1,182 
4,793 
1,787 
2,723 
1,703 


47,066 
(•) 
(•) 
(•) 

224,871 
323,635 

167,475 
300,754 

94,362 
104,683 

40,270 


9,%1 




(•) 


1920-29 


(-) 


1930-39 


(•) 




37,211 


1950-59 


61,257 




31,464 




57,621 




15,740 


1971 


31,185 


1972 


10,830 




Accounting, auditing, and bookkeeping services 






Total 


Certified public accountants 




10,095 


36,875 


2,916,937 


845,288 


7,272 


28,936 


2,694,605 


798,381 


Not shown 


358 
(») 
170 
133 
619 
1,809 

1,237 

2,818 

1,006 

755 

1,158 


2,897 
(") 

874 

602 

3,645 

8,307 

3,421 
7,326 
2,758 
1,748 
2,677 


50,103 
(•) 

92,410 
49,869 
566,554 
932,457 

138,796 
344,917 
125,933 
43,494 
27,504 


15,963 
(•) 

28,831 

16,629 

146,884 

279,448 

70,848 
100,158 
41,136 
20,682 
4,650 


108 
(•) 

170 

130 

536 

1,540 

824 
2,132 
793 
320 
637 


1,131 
(«) 

874 

583 

3,569 

7,773 

2,488 
5,881 
2,031 
876 
1,560 


45,133 
(-) 

92,410 
47,764 
556,466 
808,799 

156,264 
318,255 
116,379 
33,712 
19,473 


U,346 




(•) 




28,831 




15,772 


1940-49. . 


143,668 




257,909 




62,838 




94,253 




38,926 




18,642 




4,137 



Footnote at end of table. 



Business Returns/1972 • Partnerships 



145 



Table 3.8— RECEIPTS AND NET HlOnT FOR SELECTED INDUSTRIES. BY YEAR OF ORGANIZATION— Continued 
[All figures are estimates based on saniplee--money aroounts are in thousands of dollars) 





Number of-- 


Business 
Receipts 


Net profit 
(less loss) 


Number 


of — 


Business 
receipts 




Year of organization 


Partnerahlps 


Partners 


Partnerships 


Partners 


Nel profit 
floss loss) 




Servlces- 


Continued 








Accoujiting, auditing, and bookkeeping services— Cont. 




Other services 






Other accounting, auditing, and bookkeeping services 




Total 


2,823 


7,939 


222,382 


46.907 


4,211 


11,085 


121,827 


26,121 




250 

305 

413 
686 
(•) 
435 
521 


1,766 

1,129 

933 
1,445 

(•) 

872 
1,117 


4,970 

135,851 

32,532 

26,662 

t«) 

4,782 

8,031 


2,617 

25,612 

8,010 
5,905 
(•) 
2,040 
513 


(•) 

31. -3 

1,013 
(•) 

996 
1,056 


(-) 
(-) 

717 

2,306 
(«) 
3,419 
2,794 


(•) 
(•) 

- 

30,152 

42,836 
(•) 
17,009 
9,561 








1920-29 






" 


1940-49 




















1971 


927 
1,824 










Nature of business not allocable 


Total 


9,091 


27,497 


303,375 


42,979 






Not shown 


3,406 

'" 

328 

1,521 

721 

900 

1,674 


9,698 

1,377 

1,005 
6,511 
1,981 
2,634 
4,291 


118,988 

22,601 

12,739 
33,456 
18,881 
51,937 
44,773 


16,767 


1919 and prior 


1920-29 




1930-39 


7,216 


1940-49 


1950-59 






5,381 
-288 
2,832 
5,669 
5,402 


1965-69 


1970 


1971 


1972 





(») Estiimte is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Estimates for "Contractors not allocable," "Manufacturing of machinery, except electilcal," and "Wholesale and retail trade not allocable" are not shovm separately because 
of the small number of sample returns on which they were based. However, the data are included in the appropriate totals. 
Totals in this table differ slightly from those in other tables because of the exclusion of pert-year returns of partnerships organized in 1973. 



Section 4 

Small Business 
Corporations 



Contents 

Basic tables 

4.1 Income statement for selected Industries, 148 

4.2 Income statement, by industrial division and size of total 
assets, 155 

4.3 Receipts, selected deductions, and net income, by indus- 
trial division and size of business receipts, 161 

4.4 Stockholders, business receipts, net Income, and net worth, 
by industrial division, size of total assets, and number of 
stockholders, 162 



Small Business Corporation returns, Form 1120S, were 
filed by incorporated businesses electing under Code section 
1372 to be taxed through the shareholders rather than as 
corporations. The Small Business Corporation itself paid no 
tax, except, in certain circumstances, a tax on long-term 
capital gains. Data for these special types of corporations are 
shown separately in the tables in this section and are also 
included in the tables for "all" corporations in section 5. 

The election to file as a Small Business Corporation was 
subject to several limitations. The corporation had to be a 
domestic corporation earning at least 80 percent of its gross 
receipts from domestic sources. Generally no more than 20 
percent of its gross receipts could come from investment- 
type income, such as rents, royalties, dividends, interest. The 
company must not have been eligible to file a consolidated 
return, which meant, in general, that it must not have 
owned even indirectly 80 percent or more of the stock of 
another .domestic corporation ; and it must not have had more 
than one class of stock outstanding. There could not be more 
than 10 shareholders at one time, and all of the shareholders 
had to be individuals (or estates) who Nvere not nonresident 



147 



148 



Business Returns/1972 • Small Business Corporations 

Table ...1— INCOME STATEMENT FOR SELECTED INDUSTRIES 
[All I'igiires are estimates based on samples — money amounts are in thousands of dollars] 



All 

industries 



Ajjriculture 

forestry' J 

and 

fishing 



Metal 

mining 



Coal 
mining 



Crude 

petroleum 

and natural 

gas 



Nonmetallic 

minerals 

(except 

fuels) 

mining 



Construction 



Manufacturing 



RETURNS WITH AND WITHOUT NET INCOME 

Number of returns 

Number of stockholders 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-tem capital gain reduced by net long-terra 

capital loss 

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

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans.. 

Employee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income (less deficit) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and property 
except own stock 

RETURNS WITH NET INCOME 

Number of returns 

Number of stockholders 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interst on Government obligations : 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

capital loss 

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

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortisation 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans. 

Qoployee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income 

Income tax 

Distributions to stockholders in cash and property 
except owTi stock 

Footnotes at end of table. 



(1) 



(2) 



O) 



(..) 



(5) 



(6) 



(7) 



(8) 



(9) 



287, 9ut) 
725,193 



88,738,155 

10,472 
459 

8,240 
3,548 

210,124 

250,550 

19,001 

7,553 

365,544 
560,921 
825,072 

88,120,990 
63,397,274 
4,536,821 
522,821 
195,375 
1,461,153 
2,007,745 

907,361 
30,227 
14,275 
1,693,954 
18,952 
663,268 

237,361 

2U,709 

49, 517 

12,172,677 

2,378,649 

2,375,101 

4,197,417 
1,322,316 



1,349 



178,246 
..71,348 

75,490,339 

73,591,084 
8,947 

454 

7,057 
2,996 

136,413 
137,274 
16,795 



339,093 
479,470 
665,527 

71,290,426 

52,541,757 

3,601,849 

378,512 

145,318 

i,(>;i,63i 

1,568,889 

554,427 
29,405 
7,840 
1,135,548 
16,522 
501,778 

207,049 

168,711 

9,849 

9,331,341 

4,200,413 

4,197,417 

1,849 

l,iu2,361 



13,o86 

..7,476 



2,618,147 
867 



177 
32 

10,143 

11,563 

770 

1,626 

57,219 
14,214 
77,398 

2,685,870 

1,845,346 
98,181 
68,571 
4,060 
55,391 
65,452 

90,370 

658 

392 

142,332 

909 

9,577 

2,289 

2,091 

3,588 

296,163 

106,295 

106,263 
226,021 
119,758 



8,206 
29,171 

2,231,360 

2,098,129 
743 



162 
32 

8,731 

3,357 

654 



51,955 
7,164 
54,760 

2,005,807 

1,453,076 
72,974 
44,013 
2,660 
32,270 
45,523 

54,077 
657 
158 

33,942 

829 

5,031 

2,121 

1,706 

602 

201,168 

226,053 

226,021 

64 

52,036 



2,375 

7,144 



590,Cf71 
154 
119 



1,946 
3,400 
2,137 



4,508 

3,310 

9,430 

613, 590 

348,828 
29,408 
18,562 
360 
7,927 
20,839 

10,180 

291 

156 

44,321 

U,097 

921 

1,392 

2,321 

913 

115,(774 

2,517 

2,517 
49,334 
46,317 

7 
25,091 



1,303 
3,510 



426,184 
145 
119 



(') 

1,766 
2,789 
1,451 



4,341 
2,621 
6,387 

396,584 

236,144 

21,145 

11,534 

329 

6,018 

14,868 

4,918 

291 

122 

27,266 

10,246 
702 

1,338 

1,217 

234 

60,162 

49,334 

49,334 



221 
862 

20,243 

19,593 



10 
320 
147 



13,032 

1,177 

986 



119 
853 



(') 

2,433 
256 

27 



45 

552 

3,192 

-3,120 

-3,120 

273 

3,398 



(«) 
(-) 

(*) 

(«) 
C«) 
(-) 



(«) 
C») 



(♦) 
(-) 
(«) 

(♦) 

(«) 
(•) 



(*) 
(•) 



(•) 



(•) 
(-) 



(«) 
(•) 
(•) 

(•) 



592 

1,447 



156,453 

1 



172 
708 
423 



146 
532 
627 

156, 599 

93,214 
7,231 
4,550 
29 
1,456 
6,307 

1,987 

25 

8 

13,123 

2,417 

33 

770 

2,174 

169 

23,001 

2,513 

2,513 

13,560 
11,047 



9,634 



176 
522 



90,525 

1 



115 
363 
420 



146 
63 

407 



78,490 

51,267 

..,730 

1,827 

29 

359 

3,164 

575 

25 

(') 

6,802 

2,270 

78 

410 

719 

62 

6,123 

13,560 

13,560 



1,532 
3,260 

231,319 

217,423 

62 

115 

96 

664 

755 

l,e88 

376 

2,172 
1,668 
6,300 

240,190 

129,220 

10,392 

5,538 

109 

1,944 

5,842 

3,324 

39 

120 

14,142 

5,404 

474 

231 

121 

185 

62,455 

-8,871 

-«,871 
18,485 
27,356 



831 
2,025 



170,290 
53 

115 



595 
537 
997 



2,113 
1,503 

4,270 

162,093 
91,934 
3,854 
4,279 
105 
1,393 
5,148 

1,997 
39 

117 
9,671 
4,735 

390 

246 

110 

166 

32,909 

18,435 

13,485 



5,594 



528 
1,575 

205,433 

196,602 
17 



(') 

(M 
1,026 
1,937 
65 



2,180 
1,240 
2,356 

193,438 

113,362 

10,058 

7,383 

222 

4,408 

7,832 

4,133 

227 

28 

14, 618 

3,020 

337 

341 

481 

7 

26,426 

11,995 

11,995 

17,011 

5,016 



293 
961 

170,481 

162,693 

17 



C) 

(M 

1,021 

1,884 

23 



2,073 
1,049 
1,706 

153,470 

91,427 
7,447 
5,473 
195 
4,264 
6,196 

2,346 

227 

5 

10, 665 

2,935 

234 

632 

333 

6 

20,925 

17, OU 

17,011 



8,563 



30,308 
69,534 

12,124,532 

11,958,045 

1,233 

203 

671 

740 

24,203 

36,372 

279 



18,738 
15,035 
67,840 

U,765,233 

9,333,092 

596,023 

71,004 

20,714 

68,950 

271,997 

96,203 

3,289 

489 

210,982 

520 

27, 601 

52,482 

50,214 

1,687 

909,985 

359,299 
358,559 
491,403 
132,349 



19,232 
47,043 

9,771,891 

9,632,326 

1,156 

203 

638 
554 

21,309 

29,953 

279 



1,003 

16,096 
12,411 
55,453 

9,279,929 

7,460,883 

463,333 

57,608 

15,311 

44,593 

215,001 

63,578 

3,252 

201 

163,392 

390 

13,834 

44,270 

36,748 

517 

692, OU 

491,962 

491,408 



30,761 
79,685 



12,216,278 

1,545 

29 

1,285 
613 

17,517 

17,353 

5,500 



40,700 
12,293 
43,749 



8,781,975 

716,565 

72,479 

30,181 

152,822 

321,593 

30,341 
5,504 
1,836 
250,294 
2,689 
62,796 

44,360 

47,115 

3,326 

1,272,960 

510,836 

510,218 
636,985 
176,757 



19,593 
53,262 

10, 654, 692 

10,534,292 

1,080 

29 



1,048 
553 

15,623 
14,497 
5,350 



32,860 
U,275 
37,303 

9,967,149 

7,481,256 

602,992 

60,276 

23,728 

115,320 

267,089 

55,329 

5,464 

458 

197,171 

2,520 

52,194 

40,366 

39,094 

900 

1,020,492 

687,543 

636,985 



257,829 



Business Returns/1972 • Small Business Corporations 

lablu i.l— INCOMi; aiAIBUiNT TOR SELECTED INDUSTRIES— (Joi^l.imicd 
[All figures are eetimates based oii seuiiples — money lusouiLtf^ are In thousands oT dollars) 



149 



Maiiul'actiirlut'— Coiilin' 



Tobacco 
oanufactureE 



Textile 

mill 
products 



Apparel 

and other 

fabricated 

textile 

products 



Lumber 
and wood 
products, 

except 
furniture 



Furniture 

ai;d 
fixtures 



Paper and 

allied 

products 



Printing 

and 

publishing 



Qiemicals 

and allied 

products 



Petroleum 
re fining 

and 
related 

industries 



Rubber and 

miscellaneous 

plastics 

products 



RETURNS VIIW AND WIITOUT HET INCOME 

Number of returns 

Number of stockholders 

TotAl receipts 

Business receipts 

Dividends, domestic colorations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents .' 

Royalties 

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

capital loss 

Net lor^-tenn capital gain reduced by net short-term 

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Con5)ensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion , 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans.. 

Bi5)loyee benefit programs 

Net loss, noncapital assets 

Other deductions , 

Total receipts less total deductions 

Net income {less deficit) 

Net income 

Deficit 

Income tax , 

Distributions to stockholders in cash and property 
except own stock , 

RETURNS WITH NET INCOME 

Number of returns 

Number of stockholders , 

Total receipts , 

Business receipts , 

Dividends, domestic corporations 

Dividends, foreign corporations , 

Interest on Government obligations: 

United States , 

State and local 

Other interest 

Rents 

Royalties 

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

capital loss 

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

capital loss , 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales btA operations 

Conqwnsation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion , 

Advertising 

Pension, profit sharing, slock bonus, annuity plans.. 

Biployee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income , 

Income tax 

Distributions to stockholders in cash and property 
except own stock 

Footnotes at end of table. 



(u) 



(12) 



(U) 



(14) 



(15) 



(Ic) 



(17) 



(18) 



(W) 



(•) 
(") 
(-) 

(-) 

(-) 
(«) 
(•) 
(«) 
(•) 
(•) 

(•) 
(-) 
(•) 
(•) 

(•) 

(•) 
(•) 

(-) 

(•) 

(•) 
(•) 
(-) 



(•) 

(•) 
(-) 

(•) 

(♦) 

(•) 

(«) 



(•) 
(-) 



808 
2,i.l81 

-30,783 

■.27,27b 



111 
2b 

779 

l,08i 

■;o 



3'J8 
2»9 
7b2 

-l..,b9b 

317,582 
26,397 
1,541 
648 
7,787 
9,858 

2,483 

385 

2 

8,319 

1,090 

1,299 
1,917 



Id, 061 

21,197 

5,U6 



507 

1,-10 

3(»;,065 

361, 079 
47 



111 
26 

668 
1,052 

40 



342,842 

260,389 

23,909 

1,320 

559 

6,888 

8,678 

1,487 
385 

2 
6,817 

972 

1,171 

1,4^ 

31 

28,786 

21,223 
21,197 



2,302 
6,6?1 



1,552, 2b5 

1-6 



1,320 

1,692 

121 



2,7o3 

777 
2,430 

1,520,428 

l,lb0,938 

S-,585 

4,793 

3,506 

24,556 

40,653 

6,911 

710 

35 

10,449 

3,432 

6,275 

5,933 

89 

167,563 



41,1-5 
57,281 
16,136 



1,7— 
-,333 

1,328,472 

1,319,841 

133 



1,209 

1,692 

121 



2,460 

777 

2,148 

1,271,159 

980,233 

67,596 

3,382 

3,043 

18,477 

34,960 

5,433 

710 
23 

8,755 

2,922 

5,966 

5,660 

89 

133,910 

57,313 
57,281 



•--"-•j,"yj 
9--, 128 



1,843 

843 



13,9-6 

811 
3,873 

905,57- 

700, 010 
39,5-7 
8,331 
2,381 
7,865 
22,836 

8,330 
-33 
76 
30,023 
1,307 
1,835 

3, 020 

2,416 

297 

76,817 

60,161 

DO, 1-7 
68,262 
8,115 



1,348 
3,7— 

895,137 



,751 
32 



104 

1- 

1,756 

541 
25 



13, 310 

775 

3,797 

826,911 

652,781 
33,523 
6,202 
1,307 
7,325 
20,390 

6,653 

433 

64 

23,767 

1,3« 

1,339 

3,003 

2,369 

115 

65,331 

68,276 

68,262 



-5C,3d4 
— 8,0b3 



113 

607 



1,388 

-39,.:.;J 

334,i>.iJ 

22,7 e 

1,810 

1,051 

-,354 

11,381 

2,-22 

12 b 

53 

5,063 

3,5b9 

1,108 

1,687 

94 

-9, 598 

11,821 

11,7CB 
19,969 
8,261 



628 
1,608 



3b8, 725 
17 
18 

62 
113 



231 

138 

1,028 

350,927 

272,731 
16,802 
1,237 
913 
3,054 
8,908 

1,7W 
12b 

3,6&- 

2,377 

926 

1,263 

90 

36, 692 

20,082 
19,969 



375 
1,149 

197,071 

195,974 

78 

1 



15S 

o8 

294 

139,551 

135,679 

12,529 

983 

635 

3,405 

4,82- 

1,672 
91 



6e3 

4-5 
1,154 
(') 
22,379 

7,520 

10,997 
3,553 



27- 
908 

191,437 

190,35- 



158 
68 

280 
130,364 

130,684 

11,3-8 

360 

635 

3,342 

4,566 



91 

-,'M2 



445 
1,139 

21, 579 
11,0'73 
10,997 



4,998 
12,715 

1,184,757 

1,166,980 



2,392 

2,1*' 



l,8b5 
b, 077 

1,133,577 

7-6,284 

l'.:4,987 

5,S0b 

3,096 

22,541 

33,-7- 



9,60, 

5,955 

5,241 

-25 

157,310 

51,180 

51,055 
71,760 

20,705 



,L42 
,U59 



967,828 
159 

1 

1- 
109 

1,891 

1,680 
5 



3,579 
l,8b5 
5,10b 

910,992 

593,842 

37,350 

4,993 

2,30- 

16,845 

27,116 

5,94- 
792 



7,753 

5,701 

-,1'Xj 

131 

125,903 

71,869 

71,760 



1,235 
2,912 

2-8, 529 



246 



245 
205 
261 

(') 

203 

19 

1,415 

240,105 

163,468 

16,704 

2,317 

652 

-,7bl 

5,140 



5,061 

2,237 

842 

320 

109 

36,335 

8,424 

8,401 
15,232 

6,831 



7,620 



763 
1,96^ 



,261 

32 

3 



2-2 
205 
261 

(') 

203 

19 

832 

200,833 
133,404 
15,175 
2,07C 
300 
3,073 
4,445 

1,673 

106 

4 

-,260 

2,078 

8-2 

3i» 

19 

23, C'70 

15,255 
15,232 



217 
656 

79,397 

78,148 



213 
16 

27 



522 

69,428 

50,364 

4,987 

941 

545 

553 

1,599 

199 

69 

6 

1,689 

70 

269 

438 
98 
(') 
7,601 

9,969 

9,969 

10,362 

393 



5,318 



(») 
(-) 

(•) 

(•) 
(•) 



(*) 

(«) 
(•) 
(») 



(*) 
(«) 
(•) 

(♦) 

(-) 
(•) 
(•) 
(") 
(•) 
(•) 

{-) 
(•) 

(•) 
(•) 
(•) 

(•) 
(•) 
(-) 
(•) 

(•) 

(•) 



(20) 



1,021 
2,699 

231,598 

229,443 
16 



280 
220 
164 



1,226 
178 

223,469 

150,715 

19,252 

1,379 

365 

4,191 

6,245 

2,469 
53 
59 

8,508 

1,054 

1,112 

619 

38 

26,910 

8,129 

8,129 
16,126 
7,997 



652 
1,768 



192,385 
16 



266 

220 
164 



43 
1,226 

162 

178,381 

122,437 

15,684 

1,249 

847 

2,705 

5,232 

1,262 
53 
34 

6,227 

612 

1,112 

615 

38 

20,274 

16,126 

16,126 



(-) 



150 



Business Returns/1972 • Small Business Corporations 

Table 4.1— INCOME STATEMENT FOR SELECTED INDUSTRIES— Continu-^d 
[All figi^res are estimates based on samples — looney amo'jjits are in thousands of dollars 



Maj;iil"acturirig — CoiJtir.ued 



Leather 

and 
leather 

products 



utone, 

clay, and 

glass 

pruducts 



Primary 

metal 

industries 



Fabricated 

metal 
products, 

except 
machinery 
and trans- 
portation 
equipment 



Macliinery, 
except 

electrical 



Electrical 
equipment 

and 
supplies 



Ma tor 

vehicles 

and 

equipment 



Trans por- 

tatioi. 

equipment, 

except 

motor 
vehicles 



Scientific 
instruments 
photographic 

equipment, 

watches and 

clocks 



Miscellaneous 
manufactured 
products, and 
manufacturii^g 
not 
allocable 



RETORNS WITH AND WITHOUT NET INCOME 

Number of returns 

Number of stockholders 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents '• 

Royalties 

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

capital loss 

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

capital loss ■ 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans.. 

Bnplcyee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income (less deficit) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and property 
except own stock 

RETURNS WITH NET INCOME 

Nuaiber of returns 

Number of stockholders 

Total receipts , 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations; 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

capital loss 

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

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Tajtes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans., 

Bnplcyee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts lees total deductions 

Net income 

Income tax 

Distributions to stockholders in cash and property 
except own stock 

Footnotes at end of table. 



(21) 



(22) 



(23) 



(2-) 



(25) 



(26) 



(27) 



(28) 



(29) 



169 

4iC 



102,86<i 
3 



100,86^ 

76,382 

6,236 

28^ 

66 
1,133 
2,937 

540 
86 
0) 

1,203 
1^ 
73 

543 
513 

21 
10,703 

2,270 

2,227 

3,086 
859 



(M 
(-) 

(-) 

(*) 



(«) 



(*) 
(•) 



(") 
(M 
(-) 

l:i 
(•) 
(•) 
(•) 

(") 
(•) 

(•) 

(") 

(•) 
(•) 
(•) 
(-) 

(•) 

(•) 



(-) 



1,U8 
3,417 



592,151 

i3 



25 
3 

618 

996 

2 



1,923 

992 

3,382 

570,837 

393,143 
32,084 
11,052 
2,596 
4,621 
19,343 

5,747 

212 

35 

24,188 

1,077 

3,188 

1,148 

1,754 

75 

70, 574 

29,306 

29,303 

32,855 

3,552 



814 
2,437 

514,985 

507, 690 

43 



562 

973 

2 



1,923 

990 

2,794 

482,128 

334, 512 

25,183 

9,906 

1,887 

3,610 

15,998 

4,671 

212 

22 

19,825 

1,055 

2,788 

879 

1,420 

72 

60,088 

32,857 



628 
1,556 

468,424 

463,992 
27 



657 

1,095 

3 



136 

34 

2,478 

441,173 

353,624 

20,425 

2,289 

687 

4,059 

12,205 

2,429 
298 

1 

8,842 

1 

803 

1,544 

3,008 

37 

30,916 

27,251 

27,251 
32,308 

5,057 



5J5 
1,46U 

454,082 

449,771 



557 

,095 

3 



136 

34 

2,457 

421,774 

339,320 
19,913 
2,247 
687 
3,989 
11,636 

1,862 

298 

1 

8,049 

1 

675 

1,544 

2,938 

30 

28, 584 

32,308 

32,308 



3,259 
9,830 



1,503,334 
108 



306 
13 

1,923 
3,988 

204 



3,289 
1,611 
5,501 

1,424,277 

1,048,245 
91,702 
3,775 
3,377 
16,297 
41,594 

8,953 

716 

293 

27,171 

3 

5,398 

7,083 

9,092 

114 

155,459 

96,004 

95,991 

111,366 

15,375 



2,298 
6,7Cf7 



1,303,461 
101 



306 
13 

1,823 

3,270 
173 



1,928 
1,207 
5,187 

1,206,094 

894,317 

79,606 

7,594 

2,642 

12,120 

34,595 

6,482 

711 

42 

22,019 

3 

4,441 

6,567 
7,795 

7 
127,153 

111,379 

111,36b 



3,338 
9,309 

951,569 

936,775 



2,019 
1,695 

65 



4,547 
2,392 
3,383 

889,435 

600,299 

35,818 

4,238 

3,329 

14,879 

27,969 

7,050 

441 

71 

26,563 

2 

5,164 

4,126 

4,363 

1,661 

103,462 

62,134 

62,134 
76,324 
lA,190 



2,431 
6,113 

833,770 

821,038 



1,981 

1,568 

63 



-^,121 
2,187 
2,730 

757,446 

520,152 

71,601 

3,585 

2,443 

10,925 

23,608 

5,188 

439 

50 

20,708 

2 

4,336 

4,108 

3,876 

29 

86,396 

76,324 



984 
2,374 

349,551 

340,820 



199 

982 

-,412 



1,135 

67 

1,826 

342,412 

235,248 
25,826 
1,231 
1,612 
4,337 
9,257 

2,075 

100 

87 

6,224 

3,196 

2,175 

2,030 

3 

49,011 

7,139 

7,139 
23,138 
15,999 



558 
1,359 

283,969 

276,091 
27 



196 
354 
,412 



1,132 
b7 

i,6a7 

260,831 

180,104 

21,079 

843 

1,376 

2,855 

7,080 

1,230 
100 
27 

4,500 

2,034 

2,118 
1,531 

35,904 
23,138 

23,138 
213 

5,9J9 



269 
785 



133,074 
38 



215 
32 
35 



4,24A 
107 
574 

138,752 

92,059 

5,395 

514 

379 

2,612 

4,51<. 

1,538 
10 
16 

1,929 

1,092 

1,618 

2,057 

8 

25,011 

-361 

-361 
6,382 
6,7i3 



4,185 



150 
431 



95,326 
38 



J 

2 

441 

89,601 

68,720 

4,656 

277 

379 

794 

1,953 

512 

10 



614 

195 

191 

3 

9,972 

6,382 

6,382 



555 
1,209 

175,025 

173,783 



224 

1 



59 

53 

820 

176,739 

144,629 

5,000 

560 

395 

1,332 

3,539 

1,863 

28 

192 

3,248 

85 

783 

265 

150 

37 

14,633 

-1,714 

-1,714 
8,245 
9,959 



1,675 



294 
635 

114,122 

113, 606 



211 

1 



57 

50 

130 

105,877 

88,398 

3,771 

479 

125 

905 

2,257 

419 
28 
28 
1,174 
35 
392 

256 

89 

7 

6,964 

8,245 

8,245 



1,106 
2,289 

113,827 

118,507 



203 
49 



3 
43 

120,052 

69,358 

22,516 

914 

121 

2,680 

2,858 

581 

15 

289 

2,579 

911 

869 

306 

16,055 

-1,225 

-1,247 
6,461 
7,708 



1,583 



509 
784 

85,733 

85,467 



16 



3 
39 

79,250 

45,949 

17,143 

311 

114 

1,367 

1,854 

163 

15 

5 

1,232 

576 

869 
220 

9,427 
6,483 

6,461 



Business Returns/1972 • Small Business Corporations 



151 



:;.,■"..-■ -.1— :^..x^?.'h- .^TAiaEOT TOR ^ELEl^KI: INm:"; 
[All fi^-jm-vs are eeiiaaios t'asej o:; simples — Jiioiie>' iimoi.uit5 



Trarjsportatio::, cornam a, cation, electric, tf^tis, aixi 
s&nit&ry services 



Transportation 



Consmini cation 



Electric, 
gas, and 
sanitary 
services 



Wiiolesale arid retail trade 



Wholesale trade 



Groceries 

and 

related 

products 



Machineiy, 

equlpmetit, 

and 

SUppll'-'G 



Miscellaneous 

wholeeale 

trade 



RETURNS WITH AND WITHOUT NET INCOME 

Hunber of returns 

Nxunber of stockholders 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Govemnienl obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

capital loss 

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

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising ■ 

Pension, profit-sharing, stock bonus, annuity plans.. 

Etaployee benefit programs 

Net loss, noncapital assets ■ 

Other deductions 

Totsd. receipts less total deductions 

Net iiiccHue (less deficit) 

Net income ■ 

Deficit ■ 

Inccane tax ■ 

Distributions to stockholders in cash and property 
except own stock 

RETURNS WITH HSI INCC»IE 

Number of returns ■ 

Number of stockholders ■ 

Total receipts 

Business receipts 

Dividends, domestic corporaticwis 

Divider.ds, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Rtyalties 

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

capital loss ■ 

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

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, annuity plans- 

Bi5)lqyee benefit programs 

Net loss , noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income 

Income tax 

Distributions to stockholders in cash and property 
except owTi stock 

Footnotes at end of table. 



(31) 



(32) 



(33) 



(3i) 



(35) 



(36) 



(37) 



(38) 



12,693 


9,960 


33,698 


26,013 


2,929,246 


2,503,952 


2,881,232 


2,472,390 


3ul 


335 


2 


2 


^^y 


151 


151 


72 


8,476 


7,004 


2,456 


2,244 


189 


189 


587 


556 


14,090 


4,976 


6,809 


5,000 


14,444 


11,033 


2,808,046 


2,416,230 


1,879,142 


1,689,473 


153,467 


113,409 


4,359 


3,874 


4,369 


2,576 


62,356 


54,184 


111,425 


92,747 


36,174 


26,435 


914 


590 


1,243 


456 


160,129 


121,723 


164 


164 


U,046 


8,813 


9,122 


8,391 


13,145 


11,207 


3,517 


2,442 


357,474 


279,746 


121,200 


87,722 


121,049 


87,650 


190,464 


139,003 


69,415 


51,353 



75,299 



7,513 


5,924 


20,866 


16,007 


2,408,973 


2,063,211 


2,365,354 


2,035,944 


321 


295 


2 


2 


448 


151 


149 


70 


8,151 


6,709 


1,602 


1,479 


189 


189 


539 


510 


13,602 


4,483 


5,662 


4,003 


12,459 


9,371 


2,218,365 


1,924,138 


1,534,388 


1,383,130 


119,595 


84,472 


2,259 


1,846 


2,947 


1,745 


47,157 


40,991 


35,303 


71,525 


20,994 


17,114 


907 


583 


709 


102 


107,106 


31,302 


164 


164 


7,763 


6,065 


3,556 


7,916 


10,919 


9,5U 


1,666 


704 


267,430 


2U,968 


190,613 


139,073 


190,464 


139,003 



1,252 
3,981 



172,794 
18 



298 
79 

931 
138 



(') 



5,556 
707 
938 

1M,023 

70,601 

18,320 

333 

1,366 

3,366 

7,415 

6,070 

234 

215 

15,941 

(>) 

1,316 

380 

471 

144 

42,851 

12,436 

12,357 
25,089 
12,732 



721 
2,439 

132,577 

124,241 
13 



297 
79 

915 
57 



(') 



5,556 

706 
708 

107,409 

44,055 

16,170 

321 

837 

1,948 

4,805 

1,681 

234 

55 

7,675 



(') 



387 

295 

250 

31 

28,165 

25,168 

25,089 






1,479 
3,704 

243,835 

236,048 



541 
74 



3,553 
1,102 
2,473 

222,793 

119,068 

21,738 

152 

427 

4,306 

11,263 

3,669 

90 

572 

22,465 

917 

351 

1,467 

931 

34,377 

21,042 

21,042 

26,372 

5,330 



365 

2,420 

213,190 
205,669 



3,553 

953 

2,380 

186,818 

102,203 

13,953 

92 

365 

4,218 

9,473 

2,199 

90 

552 

18,131 

811 

345 

1,153 

931 

27,297 

26,372 

26,372 



107,896 
261,183 

49,455,640 

48,323,088 

3,585 

78 

1,717 
1,127 

65,058 
87,936 
7,148 

917 

48,790 
20,952 
395,244 

48,239,394 

36,453,593 
1,790,215 
170,087 
98,732 
699,445 
818,788 

272,312 

12,159 

4,474 

473,566 

1,678 

377, &46 

75,749 

59,057 

14,443 

6,967,445 

1,166,246 

1,165,119 

1,511,358 

346,239 

146 
524,978 



71,533 
181,335 



41,269,656 

3,106 

78 

1,585 

825 

58,024 

68,155 

7,069 



45,079 
17, 333 
329,060 

40,238,476 

30,948,872 

1,458,551 

129,534 

74,845 

503,629 

664,115 

192,841 

11,633 

2,536 

351,720 

1,163 

295,914 

66,619 

49,552 

2,692 

5,529,260 

1,512,183 

1,5U,358 



30,926 
78,281 

20,U4,505 

19,859,845 

1,616 

67 



1,095 
360 

16,946 

25,474 

5,747 

353 

21,422 

6,450 

175,130 

19,594,665 

15,645,802 
635,706 
50,937 
44,215 
147,108 
316,287 

84,726 

4,665 

1,324 

153,867 

657 

59,238 

41,247 

23,766 

3,319 

2,331,801 

519,840 

519,430 
606,269 
86,789 

134 
214,727 



21,984 
58,893 



17,637,564 

1,457 

67 

1,061 
360 

15,452 

21,431 

5,668 



19,383 

4,501 

145,327 

17,246,479 

13,398,278 
587,413 
42,539 
33,025 
117,200 
279,317 

66,676 

4,629 

343 

125,386 

600 

50,605 

36,144 

20,519 

1,444 

1,981,856 

606,629 

606,269 

134 

21J,893 



4,779 
12,573 

4,3Cf7,269 

4,278,271 
176 



40 
53 

1,557 

2,604 

223 

33 

1,091 

2,370 

20,847 

4,254,673 

3,546,319 

101,986 

11,765 

8,930 

19,381 

42,935 

14,123 

526 

57 

28, 592 

79 

7,057 

4,342 

3,833 

932 

463,761 

52,596 

52,543 
72,319 
19,776 



3,166 
8,732 

3,535,256 

3,510,381 
140 



40 

53 

1,239 

1,288 

223 



1,059 

656 

20,140 

3,462,884 

2,894,050 

82,842 

9,046 

4,940 

15,012 

34,305 

9,826 

5U 

53 

21,021 

79 

6,164 

3,190 

3,314 

3U 

378,218 

72,372 

72,319 



4,132 
9,925 

1,773,489 

1,735,572 
133 

1 



75 

84 

3,384 

7,409 

146 



1,664 

1,273 

23,631 

1,702,U4 

1,218,290 
93,769 
4,773 
5,794 
16,074 
27,997 

12,130 

547 

244 

20,965 

56 

8,371 

6,436 

3,216 

111 

233, XI 

71,375 

71,291 
83,003 
11,712 



2,670 
7,087 

1,579,168 

1,548,215 
130 

1 

75 
84 



3,244 
7,U9 



1,469 
1,229 
17,398 

1,496,081 

1,092,113 

78,721 

3,772 

5,461 

13,008 

22,753 

9,077 

546 

214 

16,764 

(') 

6,655 

5,161 

3,109 

37 

238, e«o 

83,087 

83,003 

26 

31,169 



(39) 



22,014 

55,783 

14,033,747 

13,846,002 

1,307 

62 

980 
223 

12,005 

15,461 

5,378 



18,667 

2,807 

U0,652 

13,637,878 
10,381,193 
489,951 
34,399 
29,491 
111,653 
245,355 

58,468 
3,592 

1,023 

104,310 

522 

43,810 

30,469 

16,667 

2,276 

1,584,699 

395,869 

395, &46 

450,947 

55,301 

100 
153,901 



16,144 
43,Cf74 

12,738,684 

12,578,968 

1,187 

62 

946 

223 

10,969 

13,004 

5,378 



17,355 

2,616 

107,789 

12,287,514 

9,912,115 
425,850 
29,721 
22,624 
89,180 
222,259 

47,773 
3,572 

581 
87,601 

521 
37,786 

27,793 

14,096 

1,094 

1,364,948 

451,170 

450,947 

100 

153,400 



152 



Business Returns/1972 • Small Business Corporations 

Table ^.1— INCXIME STATaOKI FOR SELECTED INDUSTRIES— Continued 
[All figures are estimates based on sajDples — money amounts are in thousands of dollars] 



Wholesale and retail trade — Continued 



Fietail trade 



Building 
iiaterialSj 
hardware, 
and farm 
equipment 



General 
merchandis 

stores 



Food 
stores 



Automotive 
dealers 

and 
service 

stations 



Apparel and 

accessoiy 

stores 



F\irr.iture, 

home 

fumishln^'s, 

and equipment 

stores 



Eating and 

drinicing 

places 



Miscellaneous 

retail 

stores 



Wholesale 
and retail 
trade not 
allocable 



RETURNS WITH AND WITHOUT NET INCOME 

Number of returns 

Number of stockholders 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations; 

United States 

State and local 

Other Interest 

Rents 

Royalties ; 

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

capital loss 

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

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans. 

Qnployee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income (less deficit) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and property 
except own stock 

RETURNS WITH NET INCOME 

Number of returns 

Number of stockholders 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other Interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans. 

finployee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net Income 

Income tax 

Distributions to stockholders in cash and property 
except own stock 

Footnotes at end of table. 



(iC) 



(41) 



(i2) 



(«) 



(45) 



(-6) 



(47) 



(■.8) 



76,515 
181, 684 



28,770,158 

1,915 

11 

622 
767 

47,871 
62,067 

1,401 



27,346 
14,445 
219,309 

28,506,010 

20,666,703 

1,096,954 

113,579 

53,856 

550,781 

495,925 

186,202 

7,436 
3,149 

317,730 
1,021 

315,842 

34,197 

35,238 

11,124 

4,611,273 

640,466 

639,699 
898,746 
259,047 

12 
308,794 



49,238 
121,532 



23,458,155 
1,W9 



524 
465 

42,348 

46,329 

1,401 



25,174 
12,825 

183,040 

22,873,012 

16,922,891 
864,585 
86,504 
41,259 
390,470 
378,504 

124,8&i 
6,946 
1,687 

224,494 
563 

242,931 

30,170 

29,004 

1,248 

3,526,892 

899,211 

898,746 



6,996 
18,757 

3,037,261 

2,982,592 
141 



7,737 

6,943 

657 



3,093 
1,597 

34,064 

2,935,035 

2,294,002 
113,528 
7,725 
9,863 
22,Oi6 
43,605 

20,560 
986 
48 

26,353 
153 

16,543 

3,036 

■,,232 

176 

371,669 

102,226 

102,222 

114,224 

12,002 



38,437 



5,471 
15,513 

2,807,662 

2,759,063 
117 



7,478 

3,300 

657 



2,999 
1,244 
32,133 

2,693,434 

2,135,197 

97,374 

6,978 

9,317 

13,199 

37,891 

16,970 
964 
38 

22,254 
158 

14,169 

2,884 

3,806 

46 

326,689 

114,228 

U4,224 



3,103 
3,480 

383,395 

869,348 



52 
9 

1,435 

1,193 

2 



922 

498 

9,323 

855,326 

551,904 

39,253 

3,272 

1,319 

24,324 

19,323 

4,454 

331 

37 

17,507 

12,864 

1,735 

587 

107 

178,305 

27,569 

27,560 
40,389 
12,829 



17,075 



1,873 
5,565 



734,197 
99 



52 
9 

1,289 
1,035 



922 

490 

6,664 

704,361 

462,030 
32,190 
2,711 
1,023 
18,089 
16,269 

2,238 

329 

18 

13,420 

1 

9,464 

1,727 

456 

14 

144,332 

40,398 

40,389 



5,247 
12,842 

3,200,679 

3,177,210 



39 
307 

1,423 
2,118 
(') 



3,954 

722 

14,422 

3,164,409 

2,513,926 
73,942 
12,657 
2,760 
41,099 
37,480 

8,250 
439 
342 

25,948 
280 

30, 399 

3,214 

2,946 

392 

410,335 

36,270 

35,963 
59,244 
23,281 



29,465 



3,128 
8,039 

2,352,830 

2,333,495 
362 



39 

5 

1,288 
1,994 
(') 



3,923 

616 
11,103 

2,293,581 

1,848,222 
53,996 
3,330 
796 
26,015 
26,154 

4,471 
437 
272 

17,587 

(') 

21,888 

2,062 

2,373 

45 

280,883 

59,249 

59,244 



12,435 
27,621 

10,594,122 

10,465,953 



76 
13 

21,196 
31,365 



3,173 
1,752 
69,629 

10,454,047 

8, 660,485 

226,246 

25,333 

17,062 

95,637 

112,724 

72,968 

1,733 

362 

66,151 

146 

80,729 

8,580 

10,753 

3,954 

1,071,129 

140,075 

140,062 
133,121 
48,059 

63,^X1 



7,904 
17, 661 

;,734,840 

,683,640 
280 

11 

73 

13 

17,852 
22,725 



2,663 
1,065 
56,353 

3,596,706 

7,185,719 
180,854 
13,302 
13,041 
70,718 
88,455 

52,186 

1,444 

301 

51,011 

32 

64,454 

7,796 

8,398 

242 

853,703 

188,134 

188,121 

(•) 

62,981 



6,766 
16,363 



1,463,595 

78 



22 

215 

2,092 

2,521 
159 



396 

271 

11,624 



902,331 

91,373 

4,701 

3,012 

55,927 

30,504 

8,625 

931 

97 

15,866 

86 

30,911 

2,933 

2,049 

449 

283,801 

47,372 

47,157 
69,316 
22,159 



23,769 



4,391 
11,310 

1,228,717 

1,213,136 



22 

215 

1,903 

2,170 

159 



896 

185 

9,956 

1,159,186 

740,743 

74, 578 

3,726 

2,193 

41,395 

24,968 

5,636 

931 

62 

10,830 

24,327 

2,933 

1,852 

23 

224,929 

69, 531 

69,316 



23,426 



7,556 
16,707 



2,037,303 
126 



5,421 

3,i>,8 



774 

305 

13,156 

2,014,293 

1,292,495 

126,926 

6,560 

8,359 

47,765 

39,493 

14,505 
727 
120 

21,115 
19 

47,403 

4,31o 

3,105 

574 

400,811 

51,581 

51,581 
76,857 
25,276 



5,174 
12,163 



1,646,014 
121 



-,829 

2,967 



729 

273 

15,726 

1,593,938 

1,044,950 
98,782 
4,977 
5,486 
34,036 
30,868 

10,497 
721 

51 
15,695 

35,360 

3,724 

2,604 

222 

305,915 

76,357 
76,357 



15,436 
34,550 



3,100,581 

251 



66 
166 

2,892 

5,494 

481 

99 

7,775 
2,056 
16,106 

3,063,525 

1,322,160 
159,452 
40,639 
1,717 
144,618 
121,706 

31,471 

654 

1,668 

39,069 

262 

46,505 

2,778 

4,827 

4,957 

1,091,042 

72,442 

72,276 
142,614 
70,338 



8,403 
18,999 



2,205,257 
177 



29 

166 

2,284 
•v,187 

481 



6,288 

1,956 

11,059 

2,089,149 

922,305 
112,496 
27,963 
940 
93,902 
80,227 

13,984 
547 
710 

50,753 
256 

34,058 

2,351 

3,881 

402 

744,369 

142,780 
142, Ol4 



18,966 
46,359 



4,673,571 
»53 



41 
53 

5,670 

8,280 

102 



6,754 

7,244 

45,480 

4,584,774 

3,129,400 

265,729 

17,692 

9,764 

118,865 

91,090 

25,369 

1,585 

475 

55,221 

66 
50,483 

7,605 

6,734 

515 

804,131 

162,931 

162,878 

207,931 

45,103 



12,837 
32,282 



3,883,353 

418 



41 
53 

5,425 

7,451 
102 



6,749 

6,996 

40,046 

3,742,657 

2,583,725 

2U,815 

13,462 

8,458 

.88,066 

73,672 

18,782 

1,573 

235 

42,944 

66 

39,211 

6,<»3 

5,634 

249 

646,072 

208,034 

207,931 

12 

62,617 



Business Returns/1972 • Small Business Corporations 

.1 — INOOME STATEMENT FOR SEUiCTKli IWJSTRI&S— Coiili;. ,- 1 
[All figure? ny -■i:',icjales biased or. samples — maney amour.ts are in thousar.ds of dollars] 



153 



RETUWiS VITH AUD WITHOUT NET INCOME 



Number of returns 

Number of stockholders. 

Total receipts 



Business receipts 

Dividends, donestic corporations.... 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 



Other interest 

Rents 

Bayalties 

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

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

Net gain, noncapital assets 

Other receipts 



Finance, insurance, and real estate 



Total deductions. 



Cost of sales and operations. 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 



Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans. 

Eaployee benefit programs 

Net loss, r^ncapital assets 

Other deductions 



Total receipts less total deductions- 

Net income (less deficit) 

Net income 

Deficit 



Income tax 

Distributions to stockholders in cash and property except 
own stock 



RETURNS WITH NET INCOME 



Number of returns 

Number of stockholders. 



Total receipts 

Business receipts 

Dividends, domestic corporations... 
Dividends, foreign corporations..-. 
Interest on Government obligations: 

United States 

State and local 



Other Interest 

Rents 

Royalties 

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

capital loss 

Net lor;g-tena capital gain reduced by net short-terra 

capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 



Cost of sales and operations. 

Compensation of officers 

Repairs 

3ad debts 

Rents 

Taxes 



Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pensicm, profit-sharing, stock bonus, annuity plans- 

aaployee benefit programs 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions. 
Net income 



Income tax 

Distributions to stockholders in cash and property except 
own stock 

Fjotr.otes at end of table. 



35,76i 
97,641 



1,869,415 

1,559 

19 

1,541 
658 

56,509 
57, 596 
2,101 



103,147 
442,880 
103,326 

2,324,430 

522,923 

374,933 
16,279 
10,677 
53,963 
88,442 

143,809 

2,849 

988 

65,171 

423 

63,243 

11,452 

8,212 

11,240 

949,826 

315,726 

315,068 
464,903 
149,835 

1,126 
196,993 



20,957 
60,206 

2,138,714 

1,480,214 
1,377 

19 

823 
656 

49,563 

34,602 

1,084 

1,147 

99,775 
381,330 
88,124 

1,673,155 

407,182 

288,797 

9,799 

6,929 

38,803 

61,097 

73,121 

2,771 

590 

38,135 

315 

45,775 

10,033 

5,778 

2,283 

681,747 

465,559 

464,903 

1,126 

196,133 



Banking 



(51) 



247 
659 

17,813 

17, 686 



1 
116 



Credit 

agencies 

other than 

banks 



(52) 



2,711 
261 
88 

1,338 
617 

260 



1,264 
78 



9,323 

1,833 

1,832 
1,832 



247 
659 

17,813 

17,686 



1 
226 



2,711 

261 

88 

1,338 
617 

260 

1 
1,264 



39 

9,323 
1,833 
1,832 



1,383 
3,238 

61,343 

~9,497 



20 

5,391 
41 



5,784 

95 

966 

51,305 

4,998 

8,511 

69 

601 

1,587 

1,763 

2,948 
19 





222 




1 


29 


392 


10 


533 


10,538 


14 


464 


3 


926 



983 
2,561 



40,396 
18 



5,157 
41 



5,784 
95 
925 

37,993 

1,455 
5,656 
68 
439 
1,534 
1,325 

2,097 

19 

7 

466 

237 

50 

215 

1 

24,374 

14,4&4 

14,464 



2,708 



Security and 

conBi»dit.v 

brokers, 

dealers, 

exchanges, 

aiid services 



(53) 



l,7oC 
83,938 
45,747 



805 
40 

1,116 
68 



232 
33,456 
2,410 
77,359 

27,501 

123 

149 

3,400 

2,231 

2,266 
27 

60 
913 

619 

1,672 

292 

99 

38,047 

6,539 

6,499 
14,034 
7,535 



262 
714 

71,049 

40,050 



141 
40 

1,103 
66 



232 

27,467 

1,904 

56,975 

22,575 

103 

143 

2,259 

1,669 

946 

27 

7 

695 

409 

1,610 

233 

99 

26,190 

14,074 

14,034 



Holding and 

other 
investment 
companies 



(5.) 



lb,452 

126,694 

10,350 
591 



160 
261 

12,845 

389 

1,544 



72,489 

5,262 

22,350 

60,415 

3,585 
3,140 
611 
1,090 
1,221 
5,363 

11,768 

1,170 

109 

2,826 

14 

246 

63 

78 

2,563 

26,568 

66,279 

66,018 
94,231 
28,213 



2,323 
8,812 



5,386 

444 



158 
261 

11,352 
326 
955 



70,098 
4,684 
21, 652 

21,208 

401 
2,225 
180 
154 
164 
3,531 

3,195 

1,170 

10 

824 

14 

45 

63 

40 

1 

9,191 

94,492 

94,231 

929 

52,772 



Insurance 
carriers 



(55) 



260 
635 



27,046 
18 



24 
282 



26,822 

11,182 

3,474 

104 

31 

183 

420 

375 



(') 
(') 



432 

1 

188 

211 
95 



426 
1,636 
1,210 



(«) 



IiisuraTiCe 
agents, 
brokers, 

and 
service 



(56) 



5,765 
14,117 



669,712 
613 



115 
69 

2,578 
1,752 



385 

251 

6,249 

601,009 

203,930 

122,997 

1,723 

3,739 

12,800 

14,222 

3,861 
623 
403 

9,892 

7,224 

5,322 

2,820 

2 

211,451 

81,221 

81,152 



31,589 



Reil 
estate 



(57) 



7,196 
17,172 


20,952 
57,725 


787,499 


1,534,839 


773,939 
618 


945,150 

236 

19 


115 
71 


417 
3 


3,341 
1,829 


33,635 

55,265 

557 


1 


946 


886 

283 

6,416 


23,675 
403,764 
71,172 


710,801 


1,381,708 


227,060 

159,230 

2,265 

5,269 

15,859 

16,376 


276, CS8 

170,366 

12,846 

3,449 

30,375 

61,672 


5,100 

637 

407 

11,970 

3,478 


121,092 
996 
400 

47,002 
408 

53,273 


5,988 

3,947 

2 

248,213 


3,460 

3,539 

8,575 

588,157 


76,698 


153,131 


76,627 
81,152 
4,525 


153,128 
257,554 
104,426 



100,371 

U,237 
33,069 

1,139,031 

697,026 

230 

19 

365 
3 

29,192 

32,416 

129 



22,695 

348,833 

57,386 

931,474 

198,348 
131,590 
7,453 
2,361 
20,650 
39,568 

62,762 
932 
162 

24,940 
301 

37, 691 

2,931 

2,422 

2,180 

397,183 

257;557 

257,554 

197 

99,331 



154 



Business Retums/1972 • Small Business Corporations 

Table ^.1— INCOME STATaffiNT FOR SELECTED INDUfiTRIEfi— Continued 
[All figures are estimates based on samples — raoney affiOujits are in tliousands of dollars] 



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 



RETURNS WITH AND WITHOUT NET INCOME 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(^) 



Number of returns 

NuJDber of stockholders. 

Total receipts 



Business receipts 

Dividends, domestic corporations... 
Dividends, foreign corporations.... 
Interest on Government obligations : 

United States 

State and local 

Other interest 



Rents 

Royalties 

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

Net gain, noncapital assets 

Other receipts 



Total deductions. 



Cost of sales and operations. 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 



Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity plans. 

Qnployee benefit programs 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions. 
Net income (less deficit) 



Net income. 
Deficit. 



Income tax 

Distributions to stockholders in cash and property except own stock. 



REIUENS WITH NET INCOME 



Number of returns 

Number of stockholders. 



Total receipts. 



Business receipts 

Dividends, domestic corporations.... 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 



Royalties 

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

Net gain, noncapital assets 

Other receipts 

Total deductions 



Cost of sales and operations. 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 



Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, aimuity plans. 

Bsployee benefit programs 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions. 
Net income 



Income tax 

Distributions to stockholders in cash and property except own stock. 



51,h98 
121,807 

7,98B,358 

7,690,6/i4 

1,168 

5 

2,304 
222 

26,178 

33,699 

827 

65i 

77,775 

44,568 

110,314 

7,687,678 

4,140,018 
766,948 
100,429 
26,138 
358,002 
306,073 

176,555 
4,517 
4,653 

344,695 
1,472 

109,742 

39,470 

28,952 

9,750 

1,270,2&4 

300,680 

300,458 
572,474 
272,015 

113 
235,469 



29,369 
74,699 

5,955,613 

5,706,285 
1,014 
(') 

2,257 
222 

22,667 
27,144 
719 
431 
74,808 
41,2&i 
78,802 

5,382,917 

2,978,896 

565,565 

62,571 

18,470 

246,013 

213,740 

87,869 

4,384 

3,054 

210,131 

895 

75,035 

33,201 

23,597 

955 

858,541 

572, 696 

572,474 

113 
231,286 



..,407 
14,114 

1,374,531 

1,241,283 

97 

5 



1,921 
19 

11,290 
12,066 
666 
417 
48,790 
32,600 
25,377 



598,708 
30,483 
37,218 
7,007 
76,990 
81,839 

84,047 

1,750 

339 

99,460 

10 

24,310 

4,665 

8,246 

4,191 

259,048 

56,220 

56,201 

120,987 

64,786 

113 
31,937 



2,304 
7,881 

961,788 

839,374 

90 



1,917 
19 

9,982 
9,947 
666 
397 
47,418 
31,888 
20,090 

840,782 

394,285 
22,562 
23,153 

5,450 
51,922 
51,981 

37,503 
1,743 
116 
56,462 
5 
14,457 

4,371 

7,457 

271 

169,044 

121,006 

120,987 

113 

31,478 



8,165 
18,342 



800,900 
413 
(■) 

55 

10 

2,036 
3,158 

39 
2,753 
1,819 
3,053 

785,919 
405,274 
89,843 
10,806 
3,830 
37,211 
33,982 

12,555 
428 
173 

39,226 
326 

12,649 

2,383 

1,857 

629 

134,747 

28,317 

28,3Cf7 
49,959 
21, 652 



4,729 
11,892 

550,369 

539,878 
285 
(M 

55 

10 

1,803 

2,803 



2,533 
1,690 
1,312 

500,400 

263,075 

58,155 

6,758 

2,777 

20,887 

21,421 

6,960 

413 

99 

23,818 

326 

8,300 

1,196 

1,112 

117 

84,986 

49,969 
49,959 



18,978 



11,774 
25,110 

1,844,018 

1,813,284 
233 



113 

65 

4,632 
2,400 
1 
14 
3,039 
2,691 
17,546 

1,776,272 

1,134,891 

179,723 

10,823 

5,141 
42,883 

46,439 

12,919 
621 
881 

39,382 
74 

26,324 

6,897 

5,354 

2,022 

261,898 

67,746 

67,681 

106,857 

39,176 



6,628 
14,700 

1,395,326 

1,369,106 
228 



95 
65 

3,537 
2,056 
1 
14 
2,656 
2,599 
14,969 



824,118 

134,735 

6,355 

3,227 

30,795 

35,017 

6,430 

611 

1)74 

25,372 

23,420 

6,418 

4,195 

92 

186,945 

106,922 

106,857 

39,828 



8,515 

18,080 

1,110,402 

1,094,566 
99 



1,060 
4,132 

13 
-,088 
2,808 
3,636 



642,190 
96,709 
11,376 
4,179 
53,621 
34,977 

14,262 
372 
391 

54,335 
109 

12,802 

3,775 

2,330 

1,457 

140,324 

37,193 

37,193 
56,308 
19,115 



5,098 
11,864 

825, 6(K 

810,949 
99 



1,005 
3,741 

U 
4,032 
2,574 
3,141 

769,296 

468,567 

72,424 

6, 611 

2,593 

35,229 

23,532 

8,887 

343 

241 

34,948 

109 

8,671 

3,311 

1,960 

323 

101,547 

56,308 

56,308 



5,718 
15,384 

334,938 

761,127 
248 
(') 

178 
112 

3,132 

8,481 

70 

110 

14,291 

2,304 

44,835 

822,934 

375,740 
58,513 
15,786 
1,219 
53,534 
35,339 

21,269 

437 

1,496 

55,132 
498 

22,154 

5,367 

1,051 

306 

175,143 

11,954 

11,842 
82,497 
70, 655 



2,711 
8,803 

619,023 

567,849 

237 



153 
112 

2,782 

6,065 

52 

5 

13,758 

1,100 

26,910 

536,414 

255,807 
48,042 
9,753 
366 
35,392 
24,350 

8,455 

436 

812 

30,208 

13,590 

4,654 

857 

13 

103,679 

82,609 
82,497 



12,91, 

30,777 

2,010,233 

1,979,484 
78 



37 
16 

3,973 

3,462 

90 

61 

4,814 

2,346 

15,867 



983,215 
311,677 
14,420 
4,7o2 
93,763 
73,497 

31,503 

909 

1,373 

57,lo0 
455 

11,503 

16,383 

10,114 

1,145 

299,104 

99,250 

99,234 

155,866 

56,632 

(') 

81,073 



7,896 
19,559 

1,603,503 

1,579,129 
75 



37 
16 

3,558 
2,532 



4,361 

1,413 

12,380 



773,044 

229,647 

9,941 

4,057 
71,788 
57,439 

19,634 

838 

1,112 

39,323 

455 

6,597 

13,251 

8,016 

139 

212,340 

155,882 

155,866 

73,589 



(«) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 

^Less than $500. 

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



Business Returns/1972 • Small Business Corporations 

Table A. 2— INCOME STATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS 
(All figures- are estimates based on samples — rnoney amouiils are in thousands of dollars] 



155 



Industrial division, item 



Size of total assets 



Zero 
assets 



$1 under 

$10,000 



$10,000 

under 
$25,000 



$25,000 

under 
$50,000 



$50,000 
under 

$100,000 



$100,000 

under 

$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
under 

$5,000,000 



$5,000,000 
or more 



ALL INDUSTRUL DIVISIONS 



(1) 



(2) 



(3) 



('•) 



(5) 



(6) 



(7) 



(a) 



(9) 



(10) 



Number of retunis 

Number of stoclcholders. 

Total assets 



Total receipts. 



Business receipts 

Dividends, domestic corporations .•. • 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 



Rents 

Royalties 

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

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

Net gain, noncapital assets 

Other receipts 



Total deductions. 



Cost of sales and operations. 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 



Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertisijig 

Pension, profit-sharing, stock bonus, annuity 

plans 

Qnployee benefit programs 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Net income (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 



AGRICUIOTRE, FORESTBt, AND FISHING 



Number of returns 

Number of stockholders. 

Total assets 



Total receipts. 



Business receipts 

Dividends, domestic corporations... 
Dividends, foreign corporations.... 
Interest on Government obligations: 

United States 

State and local 

Other interest 



287,906 
725,193 



88,738,155 

10,472 

459 

8,240 

3,548 

210,124 

250,550 
19,001 



365, 544 
560,921 
825,072 

88,120,990 

63,397,274 
4,536,821 
522,821 
195,375 
1,461,153 
2,007,745 

907,861 

30,227 

14,275 

1,693,954 

18,952 

663,268 

237,361 

211,709 

49,517 

12,172,677 

2,878,649 
2,875,101 
4,197,417 
1,322,316 
1,849 

1,517,807 



13,686 
47,476 

2,907,112 

2,792,165 

2,618,147 

867 



Rents 

RcQEalties 

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

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

Net gain, noncapital assets 

Other receipts 

Total deductions 



Cost of sales and operations . 

Compensation of officers 

Repajjs 

Bad debts 

Rents 

Taxes 



Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plar.s 

ajployee benefit programs 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Net income (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash a.nd 
property except own stock 



177 

32 

10,148 

11,563 

770 



57,219 
14,214 
77,398 

2,685,870 

1,845,346 
98,181 
68,571 
4,060 
55,391 
65,452 

90,870 

658 

392 

142,332 

909 

9,577 

2,289 

2,091 

3,588 

296,163 

106,295 
106,263 
226,021 
119,758 
64 

53,323 



9,908 
24,467 



702,655 

14 



18 

109 

1,592 

1,631 
27 



24,494 
11,363 
12,462 

767,642 

531, 527 

29,346 

9,124 

4,629 

11,731 

23,612 

10,996 

343 

128 

9,989 

80 

7,229 

1,442 

408 

8,168 

118,890 

-13,248 

-13,357 

49,655 

63,012 



245 
1,202 



16,966 

16,777 



(') 



110 

17,331 

9,675 

1,579 

771 

558 

707 



9 
500 



1 

1 

3,391 

-365 

-365 

2,109 

2,474 



45,241 
92,924 

193,010 

1,583,364 

1,517,759 

7 



(') 

16 
9,578 

1,519 

1,030 



19,355 
13,810 
20,126 



799, 655 

230, 629 

8,252 

3,840 

66,949 

44,996 

16,607 
216 
658 

29,671 
216 

20,007 

5,546 

3,906 

9,039 

362,759 

-19,582 
-19,598 
98,793 
U8,391 



51,986 

919 

3,123 

4,299 

13,129 

12,652 



456 

14,981 

8,137 

1,704 

301 

8 

55.. 

1,259 



15 
965 



1,817 

-1,852 

-1,852 

1,563 

3,415 



-3,480 
87,222 

735,822 

3,306,884 

3,247,020 
25 



6,033 
92 



11,468 
10,791 
27,831 

3,261,518 

1,852,610 

389,158 

19,458 

5,245 

129,607 

93,529 

16,331 
752 
872 

67,256 
695 

35,096 

8,055 

9,815 

3,943 

629,096 

45,366 
45,366 
152,173 

106,807 



b2,f»i5 

1,185 
2,538 

20,468 

49,752 

»7,066 



2,196 
228 
U7 

48,461 

24,786 

8,342 

968 

19 

2,818 

1,452 

347 

32 

24 

1,910 

1 

276 

43 
53 

346 
7,044 

1,291 
1,291 
3,956 
2,665 



44,683 

100,167 

1,632,105 

5,398,627 

5,337,490 

126 

3 



U,418 

14 



8,047 
12,775 
24,493 

5,296,822 

3,213,640 

523,006 

34,719 

13,684 

161,313 

152,556 

33,314 

1,494 
2,516 
112,704 
1,141 
53,767 

8,938 

13,788 

3,038 

967,204 

101,805 
101,805 
241,893 

140,088 



99, 617 

1,282 
3,804 

48,456 

74,765 

72,347 



45 
595 



681 
268 
815 

75,320 

39,166 
5,112 
3,4U 
405 
3,883 
3,138 

1,495 
9 



26 

26 

13,092 

-555 

-555 

6,438 

6,993 



51,253 
130,467 

3,678,767 

10,230,638 

10,044,354 

717 



19,330 
1,246 



31,068 
40, 560 
78,094 

9,920,902 

6,575,853 

746, 672 

68,745 

20,257 

239, 529 

258,527 

71,223 

2,536 

3,333 

206, 023 

1,149 

85,485 

22,739 

21,6o4 

4,301 

1,592,866 

309,736 
309,693 
472,776 
163,083 



163,219 

2,657 
8,482 

194,828 

298,776 

286,003 



1,741 

81 



3,673 

566 

5,513 

279,479 

187,188 

15,178 

9,185 

408 

5,698 

7,233 

5,323 

78 

92 

15,168 

2 

796 



203 

187 

32,740 

19,297 

19,297 

29,133 

9,886 



54,984 
155,844 

8,632,081 

20,188,735 

19,787,910 

2,593 

208 

830 

314 

32,708 

51,887 
6,786 

1,645 

43,621 
100,588 
159,645 

19,498,461 

13,580,361 
1,129,554 
131,466 
43,874 
355, 603 
468,316 

181,803 
5,605 
1,419 

408,264 
1,291 

169,609 

48,647 

43,223 

7,650 

2,921,776 

690,274 
689,960 
943,353 
253,393 
328 

302,329 



3,889 
13,464 

646,712 

613, 667 

571,601 
117 



1,810 

2,348 

143 



12,960 

3,956 

20,235 

586,244 

388,667 
22,878 
19,858 
1,094 
14,357 
14,310 

21,328 

121 

55 

38,943 

21 

2,417 

397 

334 

526 

60,908 

27,423 
27,423 
55,318 
27,895 



23,411 

76,490 

8,165,307 

18,542,622 

18,124,059 

2,351 



1,714 

965 

35,411 

49,905 
1,221 



53,530 
83,960 
188,729 

17,921,467 

13,527,602 

718,195 

99,294 

39,618 

214, 580 

362,589 

172,751 
5,025 
2,353 

314,087 
2,396 

110,647 

44,999 

37,343 

2,579 

2,267,409 

621,155 
620,190 
789,057 
168,867 
714 



254,ol0 



2,287 
9,550 

794,532 

692,589 

643, 677 
351 



1,723 

191 



17,286 

2,857 

24,499 

658,413 

444,201 
25,970 
18,172 
897 
15,738 
18,052 

22,851 

274 

46 

37,510 

17 

2,073 

699 

774 

254 

70,885 

34,176 

34,170 

65,540 

31,370 

62 

14,701 



10,137 
37,912 

6,916,889 

14,346,410 

13,992,119 

1,565 

119 

1,295 

163 

37,484 

38,504 
1,480 



34,698 

105,231 

U3,101 

13,861,753 

10,751,302 

439,908 

69,224 

31,208 

138,247 

264,169 

160,296 
4,375 
1,914 

235,959 
2,69-7 

79,386 

38,703 

37,970 

5,620 

1,600,775 

484,657 
484,494 
605,445 
120,951 
443 

213,077 



873 
3,806 

582,378 

357,169 

331,630 
39 
4 



1,943 

1,794 

128 



7,692 
2,859 
11,055 

346,023 

220,564 
8,048 
7,859 
117 
5,752 
9,325 

19,137 
30 
32 

21,032 
200 

507 

415 

181 

1,925 

50,899 

11,146 
11,146 
28,609 

17,463 



4,554 
18,804 

7,889,583 

13,891,345 

13,470,404 

2,686 

76 

1,550 

1,137 

42,442 

44,851 

1,630 

2,379 

66,731 

116,981 

140,478 

13,391,594 

10,500,831 

296,851 

73,042 

25,990 

118,941 

287,731 

195,087 

6,228 

968 

253,599 
6,984 

87,127 

45,990 

31,511 

2,767 

1,457,947 

499,751 
498,614 
653,831 
155,217 
364 

274,019 



338 

1,471 

557,471 

580, 193 

542,486 
293 
(') 

17 
13 

2,960 

3,119 
191 



12,631 

3,449 

14,078 

566, 674 

439,545 
8,991 
7,531 
841 
5,721 
9,262 

17,977 
100 
78 

19,949 
619 

2,884 

629 

410 

319 

51,813 

13,519 
13,506 
31,103 
17,597 
2 

7,057 



(11) 



240 
896 

2,699,456 

2,756,620 

2,514,385 

388 



2,134 

801 

30,088 

25,472 
5,475 



72,532 
64,362 
40,113 

2,597,885 

2,063,893 
33,502 
9,497 
7,030 
24,653 
51,720 

49,453 

3,653 

114 

56,402 
2,303 

14,915 

12,302 

12,081 

2,412 

253,955 

158,735 
157,934 

190,441 
32,507 



77,793 



36 

57,968 

95,159 

93,888 
63 



13 
443 

157 
22 



22 
31 
520 

92,944 

83,387 
379 
513 
271 
312 
714 

2,199 

U 

(') 

1,364 

5 



106 
109 
(') 
3,569 

2,215 
2,202 
2,202 



Footnotes at end of table. 



156 



Business Returns/1972 * Small Business Corporations 

Table 4.2— INCOME StATEMENT, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS— Continued 
[All figures are estimates based on samples — money amounts are i:i thousands of dollars] 



Industrial division, item 



KQNING 

Number of returns ■ 

Number of stockholders ■ 

Total assets 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

long-term capital loss.* 

Net long-term capital gain reduced by net 

short-term capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plans 

Dnplcyee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts leas total deductions 

Net income (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 

CONSTRUCTION 

Number of returns 

Number of stockholders 

Total assets 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Rcyalties 

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

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

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents - 

Taxes " • 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plans 

Employee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net Income (less loss) 

Net Income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 

Footnotes at end of table. 



(1) 



2,875 


(«) 


1,\V. 


C») 


515, 3Jb 




616,107 


C-) 


590,071 


(•) 


154 




119 




•Jc 




l,9i6 


(•) 


3,iOC 


(«) 


2,187 




386 




i,508 




3,810 


C") 


9,430 


C-) 


613,590 


(*) 


348,828 


(") 


29,408 


(*) 


18,562 


(*) 


360 


(*) 


7,927 


(*) 


20,839 


(") 


10,180 


(*•) 


291 


(*) 


156 


(*) 


44,321 


(«) 


11,097 


(**) 


921 


(*) 


1,892 


(*) 


2,821 




913 


(**) 


115,074 


(*) 


2,517 


(*) 


2,517 


(*) 


49,334 


(*) 


46,817 


(*) 



30,308 
69,584 

5,034,576 

12,124,532 

11,958,045 
1,233 
203 

671 

740 

24,203 

36,372 

279 

1,173 

18,738 
15,035 
67,840 

11,765,233 

9,383,092 

596,023 

71,004 

20,714 

68,950 

271,997 

96,203 

3,289 

489 

210,982 

520 

27,601 

52,4«2 

50,214 

1,687 

909,986 

359,299 
358,559 
491,408 
132,849 
8 

145,271 



01' total assets 



Zero 
assets 



(2) 



(«) 



675 
1,444 



214,975 
213,694 



137 
5 



644 
495 

212,831 

173,803 

6,023 

680 

139 

466 

6,427 

3,189 



1,228 



13 

98 

15,262 

2,144 
2,144 
5,444 
3,300 



$1 ur.der 
$10, roc 



(3) 



637 

l,tl'.7 

l,o98 
9,711 
9,202 



2 

11,030 

6,700 
859 



1,129 
62 



122 

10 



2,131 

-1,319 

-1,319 

489 

1,808 



4,756 
9,202 

20,990 

238,125 

228,992 



7,927 
21 



346 
628 
211 

232, 672 

150,019 

28,271 

1,530 

131 

7,123 

5,816 

8,777 
17 
61 

3,163 



738 
469 

26,026 

5,453 

5,453 

11,521 

6,068 



$10,000 

ur.der 
$2 5, Oct' 



U) 



2-.0 
3-.8 

■.,05" 

12,183 

12,132 



1 

14,389 

6,608 

1,1<.9 

29 



552 
,869 



,13'.' 
,33o 



5,036 
9,097 

82,457 

491,732 

490,120 



118 
857 



175 
159 

483,370 

344,614 
50,704 
2,006 
1,143 
9,441 
14,851 

2,742 

104 

16 

9,189 

1,622 

341 

2,872 

200 

43,025 

8,3c2 
8,362 
18,305 

10,443 



$25,000 
onder 

$50, 000 



(5) 



«45 
1,399 

16,188 

32,636 

31,834 



163 

32,175 

lo.ll- 
2,278 
1,498 

113 
l,iJ82 



5 

2,201 
aU2 



6,000 
..ol 

461 

1,033 
1,172 



4,040 
8,130 

149,048 

624,932 

621,041 



355 
1,19c 



5 

1,295 

889 

613,134 

424,341 
67,053 
3,042 
3,181 
4,948 
27,239 

3,023 

118 

53 

11,456 

1,797 

1,044 

3,329 

641 

61,864 

U,798 
11,798 
22,747 
10,949 



$5o,aio 
under 

$1C0, 000 



(6) 



l,-.9r 

38, 517 
u7,91b 

66, 618 



78 
322 



259 
268 
193 

60,629 

33,292 
5,867 

3,056 

34 

405 

1,834 

920 

6 

10 

3,313 

441 

121 



ol 
11,178 

7,287 
7,287 

8,716 
1,-.2'J 



5,722 
13,335 

416,135 

1,323,039 

1,313,492 
55 



803 
1,516 



2,005 
1,33.. 

3,710 



984,048 
84,532 
8,763 
2,630 
9,630 
31,7C9 

9,106 

195 

54 

28,940 

6,483 

1,917 

3,772 

101 

Ul,022 

40,131 
40,131 
59,975 
19,844 



$100,000 
ujider 

$250,030 



(7) 



370 
1,020 

60,961 

62,395 

59,828 



424 
369 



279 
425 
943 

69,733 
34,644 
4,939 
-,057 
21 
378 
2,253 

1,042 
2 

2 

7,W5 

»50 

249 

307 

45 

50 

14,249 

-7,333 
-7,333 

2,505 
9,8.;3 



5,433 
13,711 

354,292 

2,302,242 

2,282,496 
131 
185 

2 

115 

2,462 



-,689 
1,321 
5,158 

2,222,435 

1,676,893 

133,724 

17,248 

3,819 

12,084 

53,269 

16,068 

514 

70 

47,222 



6,287 

16,196 

11,399 

59 

217,083 

79,807 
79, 692 

103,793 



$250,000 
ujider 

$500,000 



$500,000 

under 

$1,000,000 



(8) 



273 
602 

104,273 

93,918 

88,650 
16 



344 
1,693 
2,713 

101,119 

43,876 
3,944 
3,331 
13 
4,909 
3,565 

2,177 

10 

6 

7,900 

1,895 

106 

35 

163 

103 

29,076 

-7,201 

-7,201 

3,636 

1-1,887 



2,677 
7,699 

943,484 

2,237,706 

2,204,401 

280 



71 

126 

2,120 



3,307 

3,881 

13,325 

2,169,157 

1,756,099 

86,819 

12,363 

4,148 

7,908 

49,274 

16,928 
503 
20 

39, 001 
113 

3,299 



8,976 

9,825 

353 

173,023 

68,549 
68,423 
91,824 

23, ..01 



C9) 



95 

468 

66,274 

102,206 

97,598 

43 

115 



645 
791 



332 
1,987 

97,946 

67,017 

4,958 

976 

83 

557 

2,627 

2,139 

24 

15 

6,796 

1,248 

55 

233 

280 

6 

10,932 

4,260 
4,260 
7,668 

3,408 



1,246 

4,303 

873,810 

1,951,072 

1,917,846 
115 



165 

51 

3,532 

5,519 
2o2 



2,116 
2,364 
19,049 

1,908,106 

1,596,672 
71,372 
13,119 
3,038 
7,2OT 
34,065 

15,146 
492 
190 

31,343 
142 

3,403 

9,136 

9,546 

4 

113,226 

42,966 
42,915 

62,400 
19,485 



$1,000,000 

under 
$5,000,000 



$5,000,OOC 
or more 



ClO) 



31-. 
137,158 
159,749 

153,125 

16 






610 
442 



1,569 

459 

2,817 

152,82c 

91,960 
4,338 
3,387 
140 
1,405 
4,638 

1,928 

87 

113 

13,324 

4,309 

189 

1,009 

945 

133 

24,865 

6,929 

6,929 

15,784 

8,855 



660 
2,437 

1,215,835 

2,225,190 

2,186,995 
581 

13 

252 

291 

5,056 

6,753 

17 



5,439 
1,980 
17,530 

2,1A4,773 

1,833,421 

52,537 

10,368 

2,072 

7,832 

37,200 

16,522 

1,102 

8 

33,159 

120 

3,144 

11,940 

7,394 

168 

127,786 

80,417 
80,126 
93,375 
13,2'.9 
8 

Jl,-'. 



Business Returns/1972 • Small Business Corporations 

Tablf .... — .:.i.'.!_ ^lAra.liJ.i , al INDUSTRIAL DIVISION AliD SI;:E CF WIAL AliitTS— Continued 
[All :L(:^res aro estimates LiaseJ on samples — money amounts are in thousands of dollars] 



157 



Size of total assets 



Industrial division, item 



Zero 
assets 



$1 under 

$10,0CO 



$iu,ocx;i 

under 

$25, WX) 



$25,000 
under 

$50,000 



$50, 000 

under 

$100,000 



$100,000 
under 

$250,000 



$250,000 

under 
$500, 000 



$500,000 
under 

$1,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 
or more 



UVNUFACTimiNG 

Number of returns 

Number of stockholders 

Total assets 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

Net long-term capital gain reduced \ty net 
short-term capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Anortizatlo:i 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plans 

Eii5)loyee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 

TRAliSPORlATIOH, C0J4JU11ICAII0N, ELECTRIC, 
GAS, AND SMJITAffl SERVICES 

Number of returns 

Number of stockholders 

Total assets 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Con5)ensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

DepreciaticKi 

Depletior. 

Advertising 

Pension, prof it-sharlr^, stock bonus, annuity 

plans < 

anployee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income ( less loss ) 

Net Incoae 

Deficit 

Ir.come tax 

Distributions to stockholders iri cash auid 
property except owi: stocii 

Footnotes at er.d of tacle. 



CD 



(2) 



(3) 



(-) 



(5) 



(6) 



C) 



(6) 



(.9) 



(10) 



(n) 



3 J, 761 

5,060,t>45 

12,357,672 

12,216,278 

1,545 

29 

1,285 

618 

17,517 

17,353 

5,500 

805 

40,700 
12,293 
43,749 



8,781,975 
716,565 
72,479 
30,181 
152,822 
321,593 

80,341 

5,504 

1,836 

250,294 

2,689 

62,796 

44,360 

47,115 

3,326 

1,272,960 

510,836 
510,218 
686,985 
176,767 
224 

260,173 



12,693 
33,698 

1,512,418 

2,929,246 

2,881,232 

361 

2 

449 

151 

8,476 

2,456 
189 



14,090 

6,809 

14,444 

2,808,046 

1,879,142 

153,467 

4,359 

4,369 

62,356 

1U,425 

36,174 

914 

1,243 

160,129 

164 

U,046 

9,122 

13,145 

3,517 

357,474 

121,200 

121,049 

190,464 

69,415 



1,448 



21,541 
20,964 



237 

5 

17 

26,790 

18,401 
1,369 
18 
-9 
189 
557 

284 

3 

506 



4,809 

-5,249 

-5,249 

492 

5,741 



1,067 



33,153 
24,731 



6,804 

1,232 

254 

24,616 

14,779 

1,895 

92 

61 

626 

811 

656 
13 

1,309 
6 



78 

862 

3,090 

8,542 
8,481 
9,703 
1,222 



-.lo; 
s,i-.o 

17,431 
147,117 
145,248 



173 

41 



1,430 

105 
120 

161,083 

105, 533 

13,332 

500 

1,336 

5,252 

4,063 

1,274 

7 



1,039 



..31 
i,71\) 
24,299 

-13,966 

-13,966 

5,138 

19,154 



2,002 
3,842 

10,102 

73,109 

72,252 



446 
76 
324 

73,367 

45,570 

5,541 

143 

5,260 
2,014 

132 

2 

8 

1,213 

101 

224 

50 

62 

38 

13,509 

-758 

-758 

3,095 

3,853 



■•,C54 
7,737 

70,284 

268,211 

262,951 
12 



343 

502 



489 

2,607 

685 

265,946 

160,360 

41, 669 

1,553 

283 

9,023 

8,416 

966 

37 

33 

5,343 



544 

379 

1 

35,084 

2,265 
2,265 
11,344 
9,(779 



1,646 
4,071 

29,690 

90,174 

89,629 



313 

92,711 

53,585 
8,485 
239 
21 
3,483 
2,399 

1,349 
17 
57 

5,6L4 

1,045 



403 

128 

15,886 

-2,537 
-2,537 
2,058 
4,595 



-,303 
9,906 

162,061 

485,171 

481,843 

14 



154 
720 



1,256 

41 

1,136 

481,945 

306,928 
55,295 
2,659 
1,330 
15,614 
15,064 

3,301 
109 
513 

10,755 

2,U9 

602 

1,926 

185 

65,545 

3,226 
3,226 
21,589 
18,363 



2,831 
7,312 

99,657 

256,009 

253,031 
27 



176 
53 



327 
1,829 

248,053 

171,567 

16,466 

743 

231 

5,566 

6,269 

1,548 

88 

57 

12,330 

2,213 

118 

360 

3 

30,494 

7,956 

7,956 

15,329 

7,373 



5,992 
14,185 

434,948 

1,096,086 

1,083,755 
65 



124 
43 
893 
2,066 
165 



5,045 
1,528 
2,392 

1,066,725 

729,570 

105,064 

7,368 

2,613 

21,777 

31,280 

6,490 

294 

522 

26,401 

133 

6,497 

2,321 

4,285 

36 

121,519 

29,361 
29,318 
52,073 
22,755 



1,302 
5,448 

132,818 

339, 7U 

335,323 

16 



297 
554 



360 

369 

2,257 

327,635 

214,696 

21,205 

9 

648 

8,990 

12,089 

3,247 

69 

855 

13,191 



966 

1,322 

1,417 

583 

43,348 

12,076 
12,076 
20,155 
8,079 



6,420 
19,375 

1,023,024 

2,573,170 

2,556,597 
268 



16 
2,629 

3,687 
24 



1,531 
2,840 
5,471 

2,476,371 

1,774,464 

191,199 

14,414 

6,100 

39, 171 

75,919 

16,247 
979 
116 

58,622 
395 

12,009 

3,031 

9,637 

523 

268, 540 

96,799 

96,783 

127,027 

30,244 

3 

38,291 



2,721 
7,233 

425,979 

768,758 

760,032 
9 



1,246 

333 
29 



932 
1,771 

4,010 

740,2X 

468,551 
57,118 
1,428 
1,031 

17,465 
31,204 

10,449 

139 

73 

48,C23 



2,975 

1,258 

2,838 

820 

96,812 

28,524 
28,524 
50,894 
22,370 



2,905 
10,103 

1,017,267 

2,&12,839 

2,623,310 
342 



31 

110 

3,648 

2,245 
78 



3,468 

578 

8,941 

2,547,991 

1,920,827 

144,580 

18,280 

6,617 

30,256 

58,476 

16,125 

787 

86 

48,448 
149 

10,140 

8,279 

7,664 

106 

277,171 

94,843 

94,733 

123,029 

28,291 

213 

42,542 



747 
2,313 

259,935 

387,228 

331,304 

46 



(') 



510 

107 



1,445 

966 

2,117 

368,025 

231,735 
15,620 

635 

7,817 

18,368 

6,673 

88 

U5 

23,467 

24 

1,218 

987 

1,763 

124 

59,391 

19,203 

19,203 

28,481 

9,278 



1,337 
5,249 

899,770 

2,064,410 

2,039,505 
180 



398 

23 

2,733 

4,465 
126 

15 

3,337 

2,698 

10,930 

1,949,128 

1,504,506 
87,589 
12,084 
6,180 
14,861 
49,541 

U,796 
1,126 

262 
42,577 

488 

3,734 

8,874 

9,710 

98 

138,652 

115,282 
115,259 
131,338 
16,129 



46,917 



384 
1,318 

265,149 

584,551 

576,362 
35 



4,712 
307 



561,291 

421,078 

15,293 

1,525 

1,013 

6,991 

20,464 

4,945 

136 

5 

23,202 

916 

1,361 

4,159 

714 

54,439 

23,260 

23,260 

27,415 

4,155 



9,720 



714 

3,415 

1,210,674 

2,621,894 

2,586,040 
636 
29 

535 

4U 

5,474 

3,078 
552 

38 

12,507 

1,161 

11,431 

2,472,500 

l,946,7C7 
69,356 
14,609 
4,842 
14,013 
70,477 

13,736 

1,853 

164 

48,916 
1,454 

16,792 

11,932 

9,551 

587 

242,461 

149,394 
148,981 
172,528 
23, 547 



83,713 



131 
568 

233,285 

324,472 

318,348 

227 

2 

95 
90 
962 

683 
26 



916 

653 

2,428 

310,076 

213,341 

10,491 

76 

618 

5,699 

14,691 

5,736 

207 

72 

17,899 

33 

1,C91 

2,671 

1,507 

245 

35,199 

14,396 
14,306 
22,307 
8,001 



28 
127 

225,186 

437,233 

416,065 
28 



98 

13 

1,470 

231 
4,555 



11,400 

730 

2,626 

398,357 

314, 679 

7,112 

994 

826 

2,666 

7,800 

3,122 
312 

71 
6,494 

70 
3,118 

3,227 

2,984 

2 

44,880 

38,876 

38,863 

42,327 

3,464 



20,484 



7 
26 

55,753 

72,076 

69,720 

1 

263 
265 



1,746 
50 
26 

61,538 

43,740 

1,353 

104 

111 

459 

3,115 

1,439 

155 

1 

3,381 



1,355 
508 

5,256 

10,533 

10,538 

11,027 

489 



9,524 



158 



Business Returns/1972 • Small Business Corporations 

Tabli- -.J — IliCOME JIAIH.IBJI, a'l INBUSTKUL DIVIGIOli AMD CIZE OF MIAL ASSETS— Continued 
(AV figiires are estimates based on samples — moiiey amounts are in thousands of dollars) 



Industrial division. 



Size or total assets 



Zero 

assets 



$1 under 

$1Q,000 



$10,000 

under 
$25,000 



$25,000 

under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

ojider 

$1, 003, 000 



$1,000,000 

under 
$5,000,000 



$5,000,000 
or more 



WHOLESALE AlID REUIL TRADE 

Kujnber of returns 

Kusiber of stockholders 

Total assets 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Goverrjnent obligations; 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

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

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Aioortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plans 

Qnployee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income (less loss ) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 

Wholesale Trade 

Number of returns 

Number of stockholders 

Total assets 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations; 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

long-tenn capital loss 

Net long-term capital gain reduced by net 

short-term capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plans 

Employee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 

Footnotes ot end of tablt-. 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



lCf7,896 
260., 183 

14,i81,311 



48,823,088 
3,585 

78 

1,717 
1,127 
65,058 

87,936 
7,148 

917 

48,790 
20,952 
395,244 

48,289,394 

36,453,598 

1,790,215 

170,087 

98,732 

699,445 

818,788 

272,312 
12,159 

4,474 

473, 566 

1,678 

377,'>itj 

75,749 

59, 057 

14,443 

6,967,445 

1,166,246 

1,165,119 

1,511,358 

346,239 

146 

524,978 



30,926 
78,281 

5,380,491 

20,114,505 

19,859,845 
1,616 

67 

1,095 

360 

16,946 

25,474 
5,747 



21,422 

6,450 

175,130 

19,594,665 

15,645,802 
685,706 
50,937 
44,215 
147,108 
316,287 

84,726 

4,665 

1,324 

153,867 

657 

59,238 

41,247 

23,766 

3,319 

2,331,801 

519,840 
519,480 
606,269 
86,789 
134 

214,727 



3,286 
6,458 



350,029 
331,612 



48 

239 



6,132 
2,644 
8,394 

365,323 

263,923 
10,509 
2,831 
3,780 
6,916 
9,069 

2,257 

307 

55 

2,580 

64 

2,c40 



1,117 

130 

1,951 

57,194 

-15,294 
-15,342 
12,650 
27,992 



692 
1,330 



128,930 

123,540 



141 
416 



1,544 
3,289 

132,484 

104,628 
1,180 

343 
3,128 

554 
3,785 

578 

1 

12 

500 



122 

754 

31 

140 

16,728 

-3,554 

-3,554 

1,964 

5,518 



10,763 

22,751 

50,784 

484,950 

469, 617 



256 
646 



3,627 

474 

10,327 

504,121 

262,320 
54,008 
2,300 
1,613 
17,591 
13,008 

1,384 

52 

194 

7,566 



3,056 

747 

1,714 

131,182 

-19,171 
-19,171 
14,445 
33,616 



6,775 



4,296 
9,176 

19, 690 

176,096 

165,971 
3 



201 
295 



2,254 
82 

7,290 

132,376 

64,790 
36,310 
318 
1,539 
4,345 
4,350 

420 

48 

123 

2,702 



1,036 

3,056 

556 

99 

62,634 

-6,280 
-6,280 
8,211 
14,491 



14,826 

28,910 

259,934 

1,466,229 

1,444,016 
9 



1,786 
92 



2,336 

850 

16,047 

1,458,465 

374,309 
136, 163 
7,439 
1,256 
53,687 
35,439 

4,935 

140 

142 

20,411 

169 

11,478 

4,254 

2,936 

1,340 

304,367 

7,764 
7,764 
41,191 
33,427 



22,065 



3,994 
8,727 

67,173 

423,537 

410,307 



238 

738 



227 

20 

11,999 

420,050 
242,424 
57,222 
1,310 
506 
7,614 
7,193 

1,300 
54 
32 

4,893 
77 

1,548 

3,291 

1,944 

854 

89,778 

3,487 

3,437 

11,951 

8,4oi 



13,956 
33,751 

690, 626 

2,755,719 

2,737,100 
54 
3 

(') 
1,814 
4,333 



1,147 

511 

10,547 

2,705,643 

1,721,776 

130,903 

14,727 

4,163 

32,475 

60,966 

12,551 

744 

1,274 

42, 015 

3 

25,931 

3,346 

2,609 

1,523 

550,637 

50,076 

50,076 

101,622 

51,546 



37,141 

3,903 
8,039 

145,135 

654,400 

650,469 
14 



523 
724 



81 
2,513 

635,120 

434,624 
49,162 
2,474 
308 
11,245 
8,773 

1,993 

260 

47 

8,792 



4,027 

1,754 

1,024 

13 

U0,124 

19,280 

19,230 

28,903 

9,623 



21,411 
51,422 

1,535,758 

5,491,404 

5,430,449 
162 



3,739 

4,770 
668 



44,235 

5,380,626 

3,672,028 
303,346 
23, 635 
8,812 
122,213 
120,754 

25,672 

1,049 

633 

63,320 

562 

51,188 

6,997 

5,510 

856 

968,551 

110,778 

110,778 

169, 578 

58,800 



49,884 



4,891 
11,542 

354,731 

1,536,431 

1,506,328 
20 



1,204 

744 
25 



1,574 

926 

25,507 

1,506,301 

1,133,461 
33,236 
2,536 
2,368 
18,534 
32,339 

4,737 

266 

125 

13,115 



2,371 

1,150 

71 

206,494 

30,130 
30,130 
44,272 
14,142 



23,672 
63,790 

3,668,384 

11,575,459 

11,441,930 
1,212 



520 

150 

11,063 

17,765 
5,8(K 



6,326 

1,905 

87,989 

11,276,156 

8,212,739 
-473,757 
45,952 
25,083 
181,186 
203,971 

65, 518 

2,377 

842 

121,052 

353 

103,315 

13,487 

12,547 

5,071 

1,303,406 

299,303 
299,153 
380,295 

81,142 



116,372 



7,130 
18,784 

1,120,622 

4,196,599 

4,139,211 

552 

6 

259 

57 

1,956 

6,781 
5,248 



4,995 

434 

37,038 

4,093,690 

3,161,531 
163,584 
13,541 
7,216 
36,536 
63,029 

15,915 
897 
428 

34,603 
12 

19,030 



6,297 

3,656 

867 

561,493 

102,909 
102,352 
120,907 
18,055 



9,964 

29,350 

3,450,268 

11,082,275 

10,921,627 
313 



361 

660 

16, 613 

23,999 
97 



9,502 
8,579 
99,372 

10,795,332 

8,529,446 
321, 572 
30,781 
22,225 
103,305 
163, OU 

64, U3 

2,352 

846 

99,193 

125 

72,477 

16,473 

13,174 

597 

.1,355,692 

236,893 

236,233 

316,396 

30,163 

93 

101,991 



3,724 

U,390 

1,292,554 

4,682,359 

4,628,628 

445 



258 

69 

4,098 

5,095 
42 



3,385 
1,748 
38,481 

4,556,441 

3,684,139 
143,461 
13,279 
11,211 
29,083 
74,239 

18,253 
864 
518 

37,828 
7 

11,265 



8,347 

5,719 

280 

517,438 

125,918 

125,849 

133,237 

7,388 

81 

44,628 



3,717 
13,757 

2,504,241 

8,381,327 

8,292,256 
717 



331 

17 
14, 541 

13,780 
168 



3,894 
1,445 
54,049 

8,141,459 

6,510,716 
195,843 
23,038 
17,213 
79,123 
108,686 

47,446 

2,234 

382 

64,475 
16 

56,049 

13,159 

12,538 

964 

1,009,572 

239,368 

239,851 

257,792 

17,941 



1,603 
6,130 

1,039,294 

3,779,895 

3,748,722 
123 



3U 
(') 
3,124 

4,292 
113 



1,032 

383 

21,788 

3,661,504 

3,011,127 
90,556 
8,313 
9,052 
19,379 
51,791 

13,302 

907 

14 

23, 667 



7,278 

6,654 

4,327 

697 

402,940 

118,391 

118,391 

122,333 

4,442 



1,271 

5,397 

2,073,427 

6,865,517 

6,760,223 
561 
20 

284 

238 

15,482 

17,760 
319 

238 

8,730 
2,210 
59,402 

6, 674,836 
5,497,884 
104,851 
13,244 
13,722 
49,374 
99,029 

42,306 
2,240 

101 
48,165 

386 

42,837 

13,316 

8,411 

332 

733, 683 

190, 631 

190,393 

199,918 

9,525 

53 

78,072 



670 
2,930 

1,095,735 

3,690,507 

3,644,460 

402 



180 

220 

5,051 

5,144 
319 



6,907 

1,221 

26,395 

3,574,045 

3,026,514 
56,331 
7,667 
7,741 
17,281 
61,943 

18,278 

1,264 

25 

20,935 

65 

7,033 

7,910 

4,602 

206 

334,250 

116,462 

116,242 

118,972 

2,730 

53 

49,076 



Business Returns/1972 • Small Business Corporations 

Table -..^ — iLJ^iii. JZ\:i2,'j:~r^' , Bi liiDlkSTillAL Ji.i^i^:, a;,^ .,i..... -^i- /.-iivL A. s;^":.;— Continued 
[All figures are estimates based on samples — money amounts are ii: thousar.ds of dollars] 



159 



Industrial division, item 



Size of total assets 



i,ei-o 
assets 



«1 uj^der 
$10,01X1 



$10,000 

ujider 
$25,000 



$25,0<X;i 

under 
$50,000 



$SO,C'00 

under 

$100,000 



$100,000 

i~-.der 
$250,000 



$250,000 

uiider 
$500,000 



$500,000 

under 

$1,000,000 



$1,UJU,0U1 

under 
$5,000,000 



15,000,000 
or more 



WHOLESALE AND RHML TBADE— Continued 

Retail Trade 

Number of r«tume 

Number of stockholders 

Total assets 

Total receipts 

Business receipts 

Dividends , doaestic corporations 

Dividends, foreign corporations 

Interest on Government obligations; 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

long-term capital loss 

Net long-term capital gain reduced by net 

short-term capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Tajces 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plans 

Bnplcyee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net incciQe (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 

FINANCE, INSURANCE, AND REAL ESTATE 

Number of returns 

Number of stockholders 

Total assets 

Total receipts 

Business receipts 

Dividends, domestic corporations 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents 

Royalties 

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

Net lor^-term capital gain reduced by net 
short-term capital loss 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations 

ComperiSation of officers 

Repairs 

Bad debts 

Rents 

Taxes 

Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, annuity 

plans 

anplcyee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductiojiS 

Net income (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except own stock 

Footnotes at end of table. 



(1) 



(2) 



(J) 



(■;) 



(5) 



(i.) 



(7) 



(8) 



(9) 



(10) 



76,515 
181, 084 

9,033,570 

29,l-ife,'176 

28,770,158 
1,915 
U 

622 

767 

.47,871 

62,067 
1,401 



27,346 

14,445 

219,309 

28,506,010 

20,666,703 

1,096,954 

118,579 

53,856 

550,781 

495,925 

186,202 
7,43o 
3,149 

317,730 
1,021 

315,842 

34,197 

35,238 

11,124 

4,611,273 

640,466 
639,699 
898,746 
259,047 
12 

308,794 



35,764 

97,641 

5,506,178 

2,640,156 

1,869,415 

1,559 

19 

1,541 
658 

56,509 

57,596 
2,101 



103,147 
<-;2,380 
103,326 

2,324,430 

522,923 
374,933 
16,279 

10, 677 
53,963 
88,442 

143,809 

2,849 

988 

65,171 

423 

63,243 

11,452 
8,212 

11,240 
949,826 

315,726 
315,068 
4&i,903 
149,835 
1,126 



2,5.-3 
5,027 



221,099 
208,072 



6,132 
1,100 
5,105 

232,814 

159,295 
9,329 
2,488 
652 
6,362 
5,283 

1,675 
306 

43 

2,080 
64 

2,518 

363 

99 

1,811 

40,446 

-11,715 
-11,763 
10,686 
22,-49 



1,831 
5,329 



20,246 

6,177 



989 

19^ 



7,305 
3,596 
1,982 



1,914 
SO 

402 
-95 
972 

1,227 
11 
It 
354 



2,515 
U,777 

-110 

-110 

9,948 

10,058 



6,-15 

13,471 
31,058 
3Cf7,633 
302,426 



1,373 

392 

3,036 

320,420 

197,071 

17,698 

1,982 

74 

13,121 

8,658 

1,458 

4 

71 

4,863 



191 

1,615 

67,866 

-12,787 

-12,787 

6,234 

19,021 



7,467 
15,556 

26,457 

166,778 

137,494 

1 



497 

940 



10,211 

10,983 

5,894 

147,283 

15,C51 

31,651 

316 

113 

5,771 

3,714 

2,2Cf7 
58 
98 

2,424 
10 

4,897 

384 

614 

4,170 

75,805 

19,495 
19,495 
35,873 
16,378 



10,781 
20,081 

192,246 

1,038,753 

1,029,772 
9 



l,Oi8 
92 



2,609 

830 
4,046 

1,034,787 

629,741 
78,941 
5,942 
562 
46,073 
28,176 

3,635 

86 

110 

15,506 

92 

9,918 

963 

992 

486 

213,564 

3,966 

3,966 

28,929 

24,963 



5,295 
12,429 

88,128 

200,857 

182,420 



1,191 
2,391 



3,767 
4,812 
6,237 

190,285 

35,348 

31,688 

1,473 

996 

6,586 

5,400 

2,085 
79 

75 
3,731 



7,422 

105 
834 
382 

94,061 

10,572 
10,572 
22,303 
11,731 



15,053 
30,712 

545,491 

2,101,319 

2,086,631 
40 

V) 
1,291 
3,609 



1,079 

430 

8,029 

2,070,523 

1,287,152 

131,741 

12,253 

3,355 

71,230 

52, 193 

10,558 

484 

1,227 

33,223 

3 

21,904 

1,592 

1,585 

1,510 

440,513 

30,796 
30,796 
72,719 
41,923 



4,533 

11,802 

165,694 

176,076 

151,113 
12 



725 
3,252 



3,803 
9,800 
7,272 

160,781 

30,600 

32,958 

1,700 

712 

3,936 

6,580 

3,842 
109 

73 
..,51i 

1 

6,076 

301 

505 

236 

68,638 

15,295 
15,295 
24,185 
3,890 



16,417 
39,646 

1,172,423 

3,922,081 

3,891,256 
142 



,026 
643 



3,378 

1,318 

18,701 

3,842,006 

2,514,734 

223,487 

21,050 

6,380 

103,365 

87,305 

20,707 
773 
507 

49,883 
66 

46,584 

4,613 

4,360 

785 

757,4C7 

80,075 
80,Cf75 
124,733 
44,658 



6,014 
18,255 

424,530 

423,253 

364,921 
320 



5,843 
3 



6,335 

33,262 

7,747 

383,644 

121,885 
68,767 
2,425 
1,730 
8,657 
11,242 

9,350 

273 

83 

3,538 

11 

8,138 

1,856 

1,614 

232 

138,843 

39,609 
39,609 
54,090 

14,481 



16,399 
44,500 

2,524,453 

7,312,183 

7,236,965 
660 



261 

93 

9,080 

10,772 
556 



1,825 
1,462 
50,337 

7,119,481 

5,006,373 
307,222 
32,264 
17,700 
143,835 
131,329 

49,359 
1,944 

414 
85,622 

341 

83,964 

6,960 

8,863 

4,2(>i 

1,239,087 

192,702 

192,609 

255,434 

62,325 



6,084 
18,893 

954,526 

590,631 

448,909 
577 

17 



13,783 

417 



12,636 
86,130 
18,374 

507,927 

127,816 

92,068 

3,761 

2,483 

13,183 

19,645 

20,786 
318 

90 
15,313 

46 

16,002 

2,625 

1,620 

3 

192,163 

82,704 

82,704 

104,217 

21,513 

164 



6,210 
18,308 

2,145,910 

6,370,253 

6,263,417 
314 



103 

591 

12,498 

18,904 
55 



6,U7 
6,831 
61,381 

6,209,426 

4,823,258 
176,209 
17,485 
10,914 
74,156 
33,311 

45,537 
1,483 

328 
61,242 

118 

59,799 

7,626 

7,439 

317 

835,199 

160,327 

160,236 

182,999 

22,763 

12 

57,363 



2,328 
7,877 

818,998 

390,779 

272,880 

190 



8,605 

706 



16,024 
64,178 
19,402 

323,426 

61,079 
54,305 
1,774 
1,553 
5,815 
12,967 

20,523 
548 

97 
U,323 

08 

7,749 



2,046 

1,454 

373 

141,752 

67,353 
67,353 
80,304 
13,451 
346 



2,090 
7,529 

1,400,152 

4,562,769 

4,505,357 

589 



70 

17 

11,233 

9,333 
55 



2,848 
1,035 
32,155 

4,442,116 

3,468,982 
104,828 
14,122 
3,078 
59,580 
56,343 

28,156 

1,324 

368 

35,390 

16 

48,418 

6,505 

7,7U 

267 

602,028 

120,653 

120,636 

134,135 

13,499 



1,444 
4,714 

1,010,650 

228,870 

95,280 
U4 



20 

68 

6,879 

7,978 

5 



9,918 
92,676 
15,376 

202,957 

26,412 
29,679 
1,881 
1,146 
3,453 
10,971 

29,029 
162 
422 

6,900 
277 

3,955 

2,463 

440 

617 

85,150 

25,913 
25,845 
45,213 
19,368 

443 

12,..^. 



595 
2,396 

969,505 

3,153,406 

3,094,263 

159 

11 

18 
10,423 

12,588 

39 

1,871 

968 

32,962 

3,Cf79,758 
2,454,154 
46,350 
10,509 
5,927 
32,016 
36,812 

23,882 

967 

76 

26,959 
321 

35,591 

5,344 

3,300 

126 

396,924 

73,648 
73, 630 
80,425 
6,795 
C) 

28,360 



690 
2,525 

1,297,720 

278,438 

128,882 

260 

2 

198 

24 

8,229 

6,407 

30 

59o 

15,223 
104,916 
13,716 

245,377 

55,130 

24,235 

1,619 

1,314 

3,685 

11,673 

33,132 

233 

22 

f,Si4 
IL 

6,041 

1,223 

771 

467 

93,928 

33,111 
33,087 
58,539 
25,452 
173 



(11) 



14 
52,332 

156,980 

151,999 

2 



3U 
892 



114 

79 

3,557 

154,679 

125,943 

1,149 

484 

214 

1,043 

1,515 

1,235 

60 

5 

2,962 

1,398 

231 

198 

3 

18,239 

2,301 

2,301 

2,452 

151 



1,248 



74 
261 

719,475 

164,178 

81,339 
61 



89 

566 

15,397 

8,643 



17,920 

32,527 

6,826 

142,394 

49,602 
7,618 
1,250 
223 
2,332 
5,278 

21,628 

1,058 

12 

5,230 



2,370 

449 

360 

2,245 

42,689 

21,784 

21,218 

29,731 

8,513 



23,467 



160 



Business Returns/1972 • Small Business Corporations 

Table 4.2 — -^.ijjlt. J.Aiaijil.T, dY IHDU:iI]UAL DIVISION AMD JI^E Ur TOIAL ASSETS— Continued 
lAll figures are estiinatL-s ijased on samples- — mDney amounts are In thousands of dollars] 



Industrial division, item 



Size of total assets 



$1 under 

$10,000 



$10,000 

under 
$25,000 



$25,000 

under 
$50,000 



$50,000 

under 

$100, 000 



$100,000 

uiider 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 
or more 



(1) 



U) 



(3) 



M 



(5) 



(6) 



(V) 



(8) 



(.9) 



(10) 



Nuaber of returns 

Number of stockholders. 

Total assets 



Total receipts. 



Business receipts 

Dividends, domestic corporations. — 

Dividends, foreign corporations 

Interest on Government obligations: 

United States 

State and local 

Other interest 



Rents 

Royalties 

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

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

Net gain, noncapital assets 

Other receipts 



Total deductions. 



Cost of sales and operations. 

Compensation of officers 

Repairs 

Bad debts 

Rents 

Taxes 



Interest 

Contributions 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit-sharing, stock bonus, 

plans 

Bnployee benefit programs 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Net income (less loss) 

Net income 

Deficit 

Income tax 

Distributions to stockholders in cash and 
property except owii stock 



51,^93 
121,807 

5,426,765 

7,988,358 

7,690,64/. 

1,168 

5 

2,3Cki 

222 

26,178 

33, 699 

827 



77,775 
44,568 
110,314 

7, 687, 678 

4,140,018 
766,943 
100,429 
26,138 
358,002 
306,073 

176,555 
4,517 
4,653 

344, 695 
1,472 

109,742 

39,470 

28,952 

9,750 

1,270,264 

300,680 
300,458 
572,474 
272,016 
113 

J35,4t,9 



l,d06 
■.,028 



72,001 
14 



154 
134 



3,955 
2,891 
1,166 

81,392 

35,482 
5,912 
3,415 
177 
2,444 
3,599 

2,776 
10 
38 

2,690 



2,557 

305 

133 

2,171 

19,683 

-1,030 
-1,030 
7,319 
3,349 



l,'-.5u 



13,742 
27,452 

58,366 

441,376 

433,251 
3 



(') 



16 
503 

303 

90 



2,998 
1,318 
2,774 

447,499 

200,226 

95,059 

3,138 

613 

25,338 

13,394 

2,124 

73 

193 

11,942 

51 

6,339 

1,313 

1,583 

908 

84,690 

-6,123 
-6,139 
25,962 

32,101 



12,7ij7 



10,784 
21,429 

174,408 

714,414 

708,413 
(') 



344 

411 



2,061 
2,042 
1,143 

695,280 

345,733 
110,193 
5,520 
1,527 
44,031 
24,555 

3,804 
332 
516 

20,154 
521 

11,433 

2,134 

1,838 

994 

121,935 

19,134 

19,134 

49,513 

30,379 



19,283 



8,165 
18,204 

295,258 

982,905 

978,721 

19 



504 
1,269 



18 

533 

1,341 

969,751 

503,148 

160,597 

6,825 

3,561 

44,739 

32,043 

6,713 

303 

500 

24,081 

495 

14,394 

3,527 

3,714 

424 

164,182 

13,154 
13,154 
47,956 
34,802 



22,,o0 



6,864 
17,356 

485,902 

1,169,013 

1,141,370 
92 



2,769 
2,762 



8,439 

939 

12,035 

1,117,131 

621,030 
134,762 
14,189 
3,377 
61,859 
41,903 

10,949 

566 

1,082 

41,463 



11,224 

7,775 

4,751 

2,195 

160,006 

51,332 
51,332 
78,951 
27,119 



39,916 



6,241 
18,049 

973,272 

1,683,837 

1,648,474 

279 



27 

33 

3,756 

8,312 



3,213 

2,240 

17,457 

1,599,036 

894,248 

146,993 

24,234 

4,238 

76,589 

62,254 

29,860 
655 
167 

71,693 
26 

26,025 

5,957 

4,253 

593 

251,251 

84,801 

84,768 

113,673 

33,905 



47,832 



2,198 
8,329 

768,442 

1,007,253 

930,226 
313 



252 

63 

2,429 



2,154 
1,228 
17,857 

950,728 

536,204 
63,030 
14,093 
3,530 
38,687 
38,702 

23,361 

458 

1,137 

47,061 



13,584 

7,504 

2,493 

664 

160,220 

56,525 
56,462 
78,452 
21,990 



33,204 



1,012 
4,223 

691,Cf78 

667,813 

632,368 
302 
(M 



2,943 
3,841 



6,903 
1,569 
19,230 

M6,135 

397,959 
26,241 
3,734 
2,4U 
20,303 
28,249 

28,291 

164 

606 

34,491 

326 

5,7U 

3,040 

1,116 

1,292 

87,199 

21, 678 
21, 674 
44,210 
22,536 



18,762 



657 
2,639 

1,151,092 

830,080 

739,048 

U2 

5 

169 

63 

3,590 

6,441 

53 



9,589 

1,793 

18,962 

818,367 

418,236 

21,775 

17,153 

2,419 

31,192 
40,625 

58,542 
405 
402 

65,104 
53 

14,052 

3,220 

2,520 

496 

142,173 

11,713 
11,645 
60,012 
48,367 
113 

33,019 



(11) 



25 
98 

828,447 

411,305 

305,772 
34 



1,629 

38 

9,186 

7,627 
677 



38,445 
30,015 
17,849 

362,309 

187,647 
2,386 
3,128 
4,273 
12,820 
20,244 

10,135 

1,546 

12 

26,016 



3,918 

4,690 

6,551 

13 

78,925 

48,996 
48,958 
61,426 
12,468 



6,576 



(*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are ijicluded in the appropriate totals. 
'Under $500. 

NOTE: EstijiBtes are rounded and may not add to totals. Estimates for "INholesale and retail trade not allocable" and "Nature of business not allocable" are not shown separately 
because of the small number of sample returns cm which they were based. However, the data are included in the appropriate totals. 



Business Returns/1972 • Small Business Corporations 

Table 4.3— RECEIPTS, SELECTED DEDUCII0K3, AND NET INCOMF, BY INDUoTRlAL DIVISION AND SIZE OF BUSINESS RECEIPTS 
[All rijjures are estiimtes based on samples — money ajajunts ai\> in Uiousands of dollars) 



161 



Industrial division, size of 
business receipts 



Number of 
returns 



Receipts — 



O^ost of 
sales and 
operationij 



Deprecia- 
tion 



Net income 

(less 

deficit) 



Number of 
returns 



Receipts- 



cost of 
sales and 
operations 



Deprecia- 
tion 



Net income 

(less 
deficit) 



All industrial divisions 



■total 

lAider $5 ,000 

»5,000 under $10,000 

»10,000 under $25,000 

»25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000.. 
$1,000,000 under $5,000,000, 
$5,000,000 or more 

Total 

itoder $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1 000,000... 
$1,000,000 under $5,000,000, 
$5,000,000 or more 

Total 

Older $5,000 

$5,000 under $10,000 

$10,000 under $25 ,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 



Tbtal 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 



Total 

Under $5,000 

$5 ,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000, 
$5,000,000 or more 

Total 

under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 



287, 90d 90,999,639 38,738,155 63,397,27/. 



33,346 
9,779 
21,750 
31,137 
44,330 
51,214 
54,895 
22,983 
17,112 
1,340 



108,244 
84,978 

391,180 
1,226,931 
3,336,898 

7,525,444 
17,523,369 
16,080,823 
31,953,934 
12,767,338 



28,270 

56,073 

323,650 

1,066,415 

3,151,736 

7,250,693 
17,077,242 
15,763,140 
31,518,672 
12,502,259 



AjTriculturc, forestry, and fishin^^ 



22,552 

31,243 

142,596 

489,141 

1,537,353 

4,080,337 
10,359,770 
11,145,658 
24,482,380 
10,606,244 



l,o93,954 2,875,101 



24,257 
12,825 
34,885 
71,540 
132,312 

239,364 
395,729 
281,084 
393,927 
108,031 



-186,965 

-32,681 

-27,193 

-1,692 

73,414 

284,274 
667,274 
613,584 
1,033,797 
451,289 



13,o86 

1,912 
706 
1,354 
1,515 
2,827 

2,585 

1,747 

650 

363 

23 



8,240 

7,867 

30,094 

72,572 

236,247 

402,839 
578,345 
484,075 
647,877 
324,009 



367,828 
541,691 
453,101 
634,493 
321,473 



2,618,147 1,845,346 

2,898 

4,848 
23,982 
59,787 
208,046 



3,642 

4,672 

15,134 

32,278 

109,635 

a0,640 
339,355 
341,105 
493,099 
295,786 



142,332 

4,492 
2,071 
4,549 
10,412 
22,398 

33,764 
32,026 
15,806 
14,135 
2,679 



106,263 

-24,356 

-4,655 

-4,651 

371 

10,386 

19,734 
39,822 
39,047 
25,889 
4,876 



Mining 



Construction 



2,875 

1,064 
92 
109 

2m 

251 

412 
425 
123 

106 



016,107 

1,495 

1,107 

2,357 

12,751 

17,581 

65,334 

132,290 

96,496 

a8,488 

68,208 



590,071 

521 

535 

2,094 

11,690 

16,655 

62,851 
124,460 

93,564 
213,461 

64,240 



500 
1,153 

1,190 
4.440 
7,874 

33,313 
70,294 
54,102 
131,601 
44,361 



334 

438 

1,595 

978 

4,960 

7,780 

10,313 

14,303 

2,732 



2,517 

-27,940 

-1,793 

-591 

528 

727 

88 
4,804 
2,382 
17,494 

6,818 



30,303 12,124,532 11,958,045 9,383,092 



2,136 
865 
1,364 
2,812 
4,271 

5,428 
7,615 
3,332 
2,276 
202 



4,094 

6,550 

23,201 

109,940 

312,251 

791,168 
2,387,975 
2,340,944 
4,378,523 
1,769,886 



1,552 

6,461 

22,969 

105,444 

308,724 

780,955 
2,348,254 
2,319,776 
4,325,511 
1,738,399 



2,067 

4,166 

11,464 

57,078 

187,301 

510,403 
1,727,008 
1,810,635 
3,555,631 
1,517,334 



210,982 

1,028 
551 
1,327 
4,655 
13,649 

21,028 
53,324 
36,466 
60,968 
17,986 



358,559 

-12,313 

-670 

-1,158 

-680 

-741 

30,670 
72,472 
72,680 
133,643 
64,656 



Manufacturing 



Transportation, communication, electric, gas, and sanitait/ services 



30,761 12,357,672 12,216,278 8,781,975 



2,799 




10,308 


723 




7,020 


1,762 




33,187 


2,786 




107,889 


4,126 




314,362 


5,703 




812,508 


6,699 


2 


,142,848 


3,298 


2 


,267,835 


2,687 


5 


,107,773 


169 


1 


,553,937 



2,772 

5,193 

31,526 

102,846 

307,401 

803,324 
2,128,919 
2,248,094 
5,062,938 
1,523,265 



2,584 

3,405 

17,598 

66,824 

186,062 

494,361 
1,426,899 
1,585,716 
3,798,733 
1,199,793 



510,218 



12,693 2,929,246 



1,577 


-10,866 


467 


-2,714 


2,088 


-2,708 


5,577 


-11,700 


8,712 


-1,704 


26,251 


19,818 


52,032 


65,681 


49,695 


98,196 


84,469 


258,425 


19,426 


97,790 



1,478 
704 
1,4a 
1,489 
1,903 

2,223 

2,232 

791 

420 

28 



6,904 

5,559 

24,309 

61,926 

135,070 

322,695 
699,264 
548,484 
757,199 
367,836 



1,731 

5,169 

22,969 

54,358 

132,910 

319,892 
691,776 
540,085 
746,408 
365,934 



1,879,142 

1,429 

1,921 

10,374 

31,123 

54,788 

166,314 
433,352 
359,059 
511,142 
309,640 



1,513 
3,053 
6,004 
7,826 
10,997 

25,438 
40,178 
26,460 
32,179 
6,481 



121,049 

-1,%6 
-3,015 
-5,011 
-4,179 
6,677 

12,266 
32,306 
31,510 
34,938 
17,523 



Wholesale and retail trade 



107,8% 49,455,640 



4,531 
1,918 
4,505 
8,359 
15,605 

22,455 
27,036 
12,455 
10,159 
862 



24,257 

17,104 

82,386 

356,411 

1,180,199 

3,333,827 
3,751,033 
8,731,860 
19,088,996 
7,389,517 



48,323,088 

7,011 

14,439 

75, %D 

316,688 

1,152,018 

3,274,251 
8,634,057 
3,631,183 
18,889,767 
7,327,708 



5,137 

10,495 

42,499 

164,918 

624,015 

1,944,926 
5,652,611 
6,181,688 
15,053,124 
6,774,185 



473,566 

1,835 
1,580 
4,250 
11,883 
28,903 

58,730 
111,884 

85,935 
133,562 

35,004 



-5,747 
-12,571 
-10,318 
-14,355 
-13,809 

79,217 
249,114 
271,591 
460,747 

166,250 



Wholesale and retail trade — Continued 



itetail trade 



76,515 29,146,476 28,770,153 20,666,703 



2,548 
1,271 
2,801 
6,065 
12,092 

17,751 
20,064 
8,231 
5,263 

417 



17,787 
10,037 
51,991 
234,817 
917,036 

2,651,744 
6,397,421 
5,739,247 
9,718,946 

3,407,450 



4,503 

9,262 

48,687 

226,656 

902,016 

2,615,271 
6,323,269 
5,670,440 
9,603,214 
3,366,835 



3,710 

6,307 

29,128 

121,114 

514,347 

1,576,578 
4,078,208 
3,999,341 
7,540,489 

2,797,481 



317,730 

1,342 
1,204 
2,131 
9,212 
22,489 

47,256 
86,955 
57,471 
68,931 
20,739 



639,699 

-2,299 
-8,279 
-8,011 
-16,733 
-23,933 

57,789 
178,154 
176,340 
214,695 

71,976 



51,498 7,988,353 7,690,644 



7,154 
1,716 
5,928 
8,129 
10,153 

8,944 

6,776 

1,779 

879 

33 



38,160 
18,004 

111,307 
305,490 
768,052 

1,312,710 
2,114,114 
1,238,209 
1,422,872 
659,440 



8,897 

12,210 

103,412 

297,080 

747,587 

1,287,494 

2,065,177 

1,215,241 

1,388,215 

565,331 



4,140,013 

6,501 

4,487 

40,267 

122,690 

350,856 

657,061 
1,050,311 
700,798 
803,324 
403,223 



344,695 

9,046 

2,755 

10,455 

21,508 

37,170 

57,899 
83,061 
50,9r3 
50,024 
a, 864 



300,458 

-30,496 
-2,309 
-3 ,695 
-4,679 
8,917 
40,854 

113,411 
45,441 
63,669 
69,345 



Wholesale trade 



30,926 

1,931 
645 
1,653 
2,294 
3,462 

4,704 
6,843 
4,091 
4,857 
443 



20,114,505 

6,470 

7,057 

29,184 

121,594 

259,224 

682,083 
2,317,466 
2,920,357 
9,296,073 
4,474,497 



19,859,845 

2,503 

5,167 

26,069 

90,032 

246,065 

658,980 
2,274,816 
2,839,744 
9,213,163 
4,453,306 



15,645,802 

1,427 

4,188 

12,912 

43,304 

107,524 

363,343 
1,548,154 
2,133,569 
7,455,435 
3,970,441 



153,867 

493 

375 

2,U9 

2,671 

6,407 

11,474 
24,433 
27,755 
63,902 
14,138 



519,480 

-3,423 
-4,290 
-2,205 
2,378 
4,813 

21,428 
70,254 
91,704 
244,662 
94,159 



Finance, insurance, and real estate 



35,76-1 2,640,156 



10,461 
3,052 
5,202 
5,607 
5,166 

3,228 

2,284 

525 

215 

14 



10,312 

21,767 

83 ,025 

195,408 

371,692 

452,218 
687,777 
355,188 
327,764 
135,005 



322,041 
513,256 
244,674 
253,464 

95,909 



1,869,415 522,923 

2,495 
7,223 

39,418 
113,980 
276,955 



490 

944 

3,645 

9,655 

16,822 

48,107 
143,072 
101,675 
131,591 

61,922 



65,171 315,063 



3,429 
2,014 
5,774 
7,753 
9,460 

10,390 

14,694 

5,042 

4,256 

1,359 



-66,625 

-4,954 

1,279 

32,783 

67,693 

80,867 
89,573 
51,524 
38,897 
24,031 



?^?rE: Estimates are rounded and ley not add to totals. 

"Wholesale and retail trade not al locable" and "Nature of business not allocable" are not shown separately because of the small number of sample returns on which they were 
based. However, the data are included ±n the appropriate totals. 
For "Finance, insurance, and real estate," data are distributed by size of "Total receipts" rather than "Business receipts." 



162 



Business Returns/1972 • Small Business Corporations 

Table 4.4~ST0CKHDLBEB£, BUSINESS RECEIPTS, NET INCCME, AND NET WOiCTH, BY INDUSTRIAL DIVISION, SIZE OF TOTAL ASSETS, AND NUMBER OF STOCKHOLDERS 
[All figures are estljnates based on samples — money anioiints are in thousands of dollars] 



Number of stockholders and item 



All industrial divisions 



Size of total assets 



Under 
$1,000,000 



$1,000,000 
or more 



Agriculture, forestry, and fishing 



Size of total assets 



Under 
$1,000,000 



$1,000,000 
or more 



Mining 



Size of total assets 



Under 
$1,000,000 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



TOTAL ACTIVE SMALL BUSINESS CORPORATION RETURNS 

Number 

Number of stockholders 

Business receipts 

Net worth 

Returns With 1 Stockholder 

Number 

Business receipts 

Net income ( less deficit) 

Net worth 

Distribution to stockholders in cash and property.... 

Returns With 2 Stockholders 

Number 

Business receipts 

Net income (less deficit] 

Net worth 

Distribution to stockholders in cash and property.... 

Returns HtJ ^ , ^ Stockholders 

lAimber 

Business receipts 

Net income (less deficit} 

Net worth 

Distribution to stockholders in cash and property.... 

Returns With A Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property.... 

Returns With 5 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . . . 

Returns With 6 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . . . 

Returns With 7 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . . . 

Returns With 8 Stockholders 

lAjmber 

Business receipts 

Net income ( less deficit) 

Net worth 

Distribution to stockholders in cash and property.... 

Returns With 9 Stockholders 

Number 

Business receipts 

Net incane ( less deficit) 

Net worth 

Distribution to stockholders in cash and property.... 

Returns With 10 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . . . 

Footnote at end of table. 



287,906 
725,193 

88,738,155 
13,289,126 



88,324 
17,575,250 

264,737 

2,412,680 

260,774 



95,921 
26,268,994 

677,914 

3,198,112 

309,982 



46,695 
16,365,766 

581,762 

2,339,331 

261,861 



29,047 
11,440,340 

460,525 

1,967,041 

230,677 



9,705 

5,197,904 

213,591 
931,724 
121,394 



5,751 
3,337,115 

162,582 

667,101 
80,621 



3,520 
2,261,174 

124,594 

441,403 

69,723 



3,037 
1,969,754 

130, 028 

433,001 

59,033 



2,619 
1,742,507 

101,113 

407,206 

47,194 



3,267 
2,579,351 

158,250 

491, 527 

76,548 



283,097 
705,493 

72,753,366 
10,351,792 



87,571 
15,265,668 

171,255 

1,576,136 

194,883 



94,997 
23,617,755 

608,740 

2,832,069 

265,44i 



45,964 
14,132,592 

509,730 

2,074,181 

223,040 



28,343 
9,310,707 

373,474 

1,641,350 

190,846 



9,296 
3,608,131 

149,699 
667,732 
85,095 



5,452 
2,155,034 

106,669 

469,783 

50,853 



3,250 

1,141,156 

80,238 

283,348 

49,338 



2,798 
1,105,738 

72,824 

263,883 

33,737 



2,415 
1,044,700 

57,356 
256,322 
32,820 



3,004 
1,371,885 

88,568 
286,988 
39,939 



4,793 
19,700 

15,984,789 
2,937,334 



752 
2,309,582 

93,482 

836,544 

65,891 



923 
2,651,239 

69,174 
366,043 
44,538 



730 
2,233,174 

72,032 

265, 150 

38,821 



704 
2,129,633 

87,051 

325,691 

39,831 



408 
1,589,773 

63,892 
263,992 
36,299 



298 
1,132,081 

55,913 
197,318 
29,763 



269 
1,120,018 

44,356 

158,055 

20,365 



238 

864,016 

57,204 
169,108 
25,296 



204 
697,307 

43,762 

150,334 

14,374 



262 
1,207,466 

69,632 

204,539 

36,609 



13,686 
47,476 

2,618,147 
943,231 



2,304 

315,966 

-5,390 

95,438 

7,145 



3,636 
603,647 

12,647 

118,260 

8,040 



2,291 
504,814 

19,067 

136,966 

5,422 



2,127 
411,721 

34,352 

208,873 

10,976 



1,169 
224,523 

9,981 

122,096 

2,736 



703 
120,300 

9,674 

90,339 

5,885 



355 
86,316 

856 
32,301 
(♦) 



405 
77,261 

13,521 
50,136 
(•) 



226 

107,195 

5,218 
41,393 
(•) 



465 
166,399 

6,837 

47,259 

3,761 



13,340 
45,969 



1,981,773 
806,176 



2,255 
250, 111 

-3,909 

83,538 

6,566 



3,530 
465,725 

11,881 
97,428 
7,235 



2,241 
391,811 

19,484 

128,825 

4,263 



2,072 
346,106 

30,260 
187,560 

10,168 



1,136 
194,822 

7,285 
106,056 
(«) 



675 
79,181 

7,574 

74,163 

5,396 



335 
60,911 

-216 
25,225 
(*) 



388 
52,612 

11,392 
38,224 
(«) 



211 

67,718 

3,295 
34,366 
(♦) 



442 
72,776 

3,509 
30,791 
(•) 



346 
1,507 

636,374 
137,053 



48 
65,855 

-1,981 
11,950 
(♦) 



56 
137,922 

766 
20,852 
(») 



50 
113,003 

-;i7 

3,141 



(•) 



54 
65,615 

4,092 

21,313 

808 



33 
29,706 

2,696 
16,038 
(») 



26 
41, 119 

2,100 
16,226 
(♦) 



20 
25,405 

1,072 
7,076 



(•) 



17 
24,649 

2,129 
11,962 
(») 



1,923 
7,027 
(•) 



23 
93,623 

3,328 
16,468 
(«) 



2,875 
7,144 

590,071 
246,923 



1,006 
78,938 

-16,799 
57,998 
(•) 



519 
133,011 

7,035 

90,340 

6,075 



769 
167,804 

3,456 
25,781 
7,790 



363 
77,345 

5,028 

33,779 

5,571 



76 
42,901 



•) 
') 

2,560 
•) 

>) 



2,781 
6,805 

382,521 
117,512 



936 
31,826 

-15,437 
30,944 
(♦) 



492 
86,234 

6,730 
32,423 
(•) 



757 
145,618 

1,243 
18,127 
(•) 



354 
51,375 

2,700 
24,762 
(•) 



(•) 

(•) 

(•) 
(•) 
(») 



(*) 



(«) 
(») 



(•) 
(«) 

(») 
(«) 
(») 



(•) 
(•) 

(•) 
(•) 
(•) 



(») 
(») 

(♦) 
(«) 



(•) 
(«) 

(•) 
(•) 
(•) 



Business Returns/1972 • Small Business Corporations 



163 



Table 4. i— STOCKHOLDERS, BUSINESS RECEIPTS, NET INCOffi, AND NET WORTH, BY INDUSTRIAL DIVISION, SIZE OF TOTAL ASSETS, AND NUMBER OF STOCKHOLDERS—Continued 
JAll figures are estlinates based on samples — money amounts are in thousands of dollars] 



I^imber of stockholders and item 



Construction 



Size of total assets 



Under 
$1,000,000 



$1,000,000 
or more 



Manufactxiring 



Size of total assets 



Under 
$1,000,000 



$1,000,000 
or more 



Transportation, coramunication, electric, 
gas, and sanitary services 



Size of total assets 



Under 
$1,000,000 



$1,000,000 
or more 



(10) 



(11) 



il2) 



(13) 



(14) 



(15) 



(16) 



(X7) 



TOTAL ACTIVE aiALL BUSINESS CORPORATION RETURNS 

Number ..••• 

Number of stodcholders 

Business receipts 

Net worth 

Returns With 1 Stockholder 

Number 

Business receipts 

Net income ( less deficit) 

Net worth 

Wstritution to stockholders in cash and property.. 

Returns With 2 Stockholders 

tAimber 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . 

Returns With 3 Stockholders 

lAimber 

Business receipts 

Net Income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . 

Returns With ^ Stockholders 

Number 

Business receipts 

Net income ( less deficit) 

Net worth 

Distribution to stockholders in cash and property.. 

Returns With 5 Stockholders 

fAjmber 

Business receipts 

Net incGcie ( less deficit) 

Net worth 

Distribution to stockholders in cash and property.. 

Returns With 6 Stockholders 

Number 

Business receipts 

Net Income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . 

Returns With 7 stockholders 

>^imber 

Business receipts 

Net incoBe (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . 

Returns With 8 Stockholders 

Number. 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . 

Returns With 9 Stockholders 

Number 

Business receipts 

Net incane [less deficit) 

Net worth 

Distribution to stockholders in cash and property. . 

Returns With 10 Stockholders 

Number 

Business receipts 

Net incane (leas deficit) 

Net worth 

Distribution to stockholders in cash and property. . 

FootiKJte at end of table. 



30,308 
69,584 



11,958,045 
1,273,245 



10,132 
2,618,902 

55,692 

208,989 
27,843 



10,714 
3,716,339 

95,332 
326,323 
42,302 



5,030 
2,057,860 

67, 105 
244,914 
25,706 



2,580 
1,493,538 

63,194 

200,635 

19,757 



594 
631,458 

23,463 
82,328 
8,422 



458 
472,267 

17,487 

64,038 

7,883 



231 
314,032 

11,973 
31,485 
2,239 



159 
189, 3U 

8,175 
24,478 
4,279 



U4 
119,908 

5,004 

23,028 

1,827 



290 
344,430 

U,134 
67,027 
4,013 



29,584 

66,921 

9,272,082 
973,709 



9,994 
2,206,342 

47,477 
178,325 
23,754 



10, 559 
3,159,253 

77,137 
275,443 
36,445 



4,930 
1,761,919 

56,769 
210,257 
22,386 



2,459 
1,084,042 

43,750 

147,832 

rj,974 



539 
337,334 

11,180 
47,806 
(•) 



411 
258,969 

10,681 
34,391 
(«) 



193 
71,855 

4,923 
(•) 
(«) 



(•) 
(♦) 

{•) 
(•) 
(•) 



(•) 
(•) 

(») 
{•) 
(«) 



267 
230,491 

2,167 
(«) 
(•) 



722 
2,663 

2,685,963 
299,536 



138 
412,560 

8,215 
30,664 
4,089 



154 
557,086 

18,195 

50,880 

5,857 



99 
295,941 

10,336 
34,657 
4,320 



121 
409,496 

19,444 

52,803 

5,783 



55 
294,124 

12,283 

34,522 

6,017 



47 
213,298 

6,806 

29,647 

2,607 



38 
242,177 

7,050 

21,034 

1,373 



25 
84,881 

4,549 
14,102 
2,663 



19 
62,461 

3,796 

11,526 

1,105 



23 

113,939 

8,967 

19,701 

2,9L2 



30,761 
79,685 

12,216,278 
2,248,930 



9,281 
1,925,898 

28,242 
279,748 
34,033 



9,924 
2,996,741 

80,947 

446,193 

41,110 



4,846 
2,230,622 

102,511 

415,390 

47,545 



3,395 
1,746,826 

80,372 

361,069 

38,639 



1,205 
971,739 

43,359 
183,193 
23,428 



660 
643,243 

34,634 
140,812 

15,999 



363 
396,617 

29,412 
90,084 
15,254 



332 

467,217 

40,393 
106,390 
16,854 



302 
337,379 

30,597 

106,716 

9,550 



445 
499,996 

39,751 
119,335 

17,761 



30,014 
76, 143 

9,214,173 
1,577,793 



9,208 
1,677,996 

25,777 
224,646 
24,355 



9,828 
2,638,774 

63,046 

375,597 

27,794 



4,727 
1,792,173 

77,096 

327,124 

34,579 



3,273 
1,298,229 

54,588 

259,960 

26,346 



1,129 
652,152 

25,356 
116,748 
14,119 



607 
376,422 

16,542 

80,343 

7,323 



317 
173,422 

13,866 
45,144 
(•) 



273 

169,124 

10,271 
31,850 
(•) 



260 
162,721 

15,559 
53,526 
(•) 



389 
273,160 

20,273 
62,855 
(•) 



742 
3,542 

3,002,105 
671,137 



73 
247,902 

2,465 
55,102 
9,678 



96 
357,967 



17,901 
70,596 
13,316 



118 
438,449 

25,415 
88,266 
12,966 



122 
4.48,597 

25,784 

101, 109 

12,293 



76 
319,587 

18,003 
66,445 
9,309 



53 

266,821 

18,092 
60,469 
8,676 



46 
223,195 

15,546 

44,940 

8,858 



59 
298,093 

30,122 
74,540 
12,686 



42 
174,658 

15,038 

53,190 

5,682 



55 
226,836 

19,478 
56,480 
10,733 



12,693 
33,698 

2,881,232 
575,386 



3,692 
599,411 

41 
106,793 
16,368 



3,905 
680,942 

34,137 

143,050 

12,529 



2,476 
565,761 

24,493 

104,304 

9,778 



1,156 
479,610 

20,372 
71,404 
12,049 



291 
199,787 

12,356 
34,514 
9,469 



389 
127,799 

12,215 
39,652 
6,039 



266 
75,937 

8,774 
24,300 
(•) 



231 
60,513 

5,028 
24,966 
2,914 



222 

26,182 

634 
15,401 
(♦) 



59 
65,290 

2,999 
(•) 
(•) 



12,554 
33,104 



2,493,164 
475,169 



3,666 
517,820 

-4,615 

80,174 

9,185 



3,879 
616,227 

33,497 

130,051 

11,008 



2,465 
551,576 

24,435 

100,821 

9,200 



1,138 
449,534 

18,154 
63,115 
11,514 



275 
154,852 

8,053 
18,065 
(•) 



381 
105,665 

8,689 
35,066 
(•) 



(18) 



138 
594 

388,068 
100,217 



26 
81,591 

4,656 
26,619 
(«) 



25 

64,715 

640 
12,999 
(«) 



11 
14,185 

58 
(») 



(») 



18 
30,076 

2,218 
8,289 



(«) 



16 
44,935 

4,303 
16,449 
4,122 



164 



Business Returns/1972 • Small Business Corporations 



Table A.*i~STOCKHOLDERS, BUSINESS RECEIFTS, NET INCOME, AND NET WORTH, BY INDUSTRIAL DIVISION, SIZE OF TOTAL ASSETS, AND NUMBER OF STOCKHOLDERS— Continued 
[All figures are estiioates based on samples — money amounts are in thousands of dollars] 



Number of stocldiolders and item 



Wholesale and retail trade 



Size of total assets 



ttader 
$1,000,000 



$1,000,000 
or more 



Wholesale trade 



Size of total assets 



Under 
$1,000,000 



$1,000,000 
or more 



Retail trade 



Size of total assets 



Under 
$1,000,000 



$1,000,000 
or more 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



TOTAL ACTIVE 31A1I. BUSINESS GORPOBAIION HEIUHNS 

Number 

Number of stockholders 

Business receipts 

Net worth 

Returns With 1 Stockholder 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stocltholders in cash and property... 

Returns With 2 Stockholders 

Number 

Business receipts 

Net income ( less deficit) 

Net worth 

Distribution to stockholders in cash and property... 

Returns With 3 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . . 

Returns With 4 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property... 

Returns With 5 Stockholders 

Number 

Business receipts 

Net inccme (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . . 

Returns With 6 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property... 

Returns With 7 Stockholders 

Number 

Business receipts 

Net incone (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . . 

Returns With 8 Stockholders 

Number 

Business receipts 

Net income ( less deficit) 

Net worth 

Distribution to stockholders in cash and property.. 

Returns With 9 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property. . < 

Returns With 10 Stockholders 

Number 

Business receipts 

Net income (less deficit) 

Net worth 

Distribution to stockholders in cash and property... 

Footnote at end of table. 



107,896 
261,183 

48,823,088 
5,526,635 



31,889 
9,441,312 

117,326 
768,042 
89,078 



39,607 
15,302,445 

312,450 

1,615,220 

111,452 



17,774 
9,119,691 

237,890 

1,078,676 

91,218 



10,387 
6,337,433 

181,335 
839,424 
91,556 



3,004 
2,667,036 

80,326 
356,093 
40,826 



1,716 
1,698,045 

60,564 
235,981 
27,894 



968 
1,106,571 

46,969 
174,866 
25,711 



891 
975,254 

38,179 

150,390 

12,944 



715 
962,211 

40,943 

150,460 

13,053 



934 
1,213,090 

49,137 
157,483 
21,246 



106, 594 
255,689 

41,068,657 
4,747,860 



31,712 
8,442,999 

97,818 
674,446 
78, 945 



39,357 
13,992,877 

288,026 

1,500,550 

99,939 



17,564 
7,924,875 

211,410 

976,268 

80,510 



10,206 
5,295,307 

158,606 

733,046 

82,000 



2,887 
1,848,596 

59,071 

274,985 

29,836 



1,639 
1,136,611 

40,675 
181,662 
16,793 



890 
621,829 

31,857 
119,069 
20,602 



830 
591,863 

25,926 

110,534 

9,470 



640 
594,641 

18,377 

86,665 

8,734 



864 
619,059 

27,576 

90,635 

8,530 



1,296 
5,494 

7,754,431 
778,775 



176 
998,313 



19,508 
93,596 
10,133 



249 
1,309,568 

24,424 

114,670 

11,513 



210 
1,194,816 

26,480 
102,408 
10,708 



181 
1,042,126 

22,729 

106,378 

9,556 



117 
818,440 

21,255 
81, 108 

10,990 



77 
561,434 

19,889 
54,319 
11,101 



78 
484,742 

15,112 

55,797 

5,109 



61 
383,391 

12,253 
39,856 
3,474 



75 
367,570 

22,566 
63,795 
4,319 



70 
594,031 

21,561 
66,848 
12,716 



30,926 
78,281 

19,859,845 
2,072,008 



9,118 
3,104,921 

54,304 
252,375 
37,071 



10,733 
5,786,031 

122,348 
563,704 
45,287 



5,047 
3,697,543 

92,491 

345,541 

30,943 



3,093 
2,637,500 

82,181 
329,678 
35,378 



983 
1,279,988 

37,271 

147,946 

15,608 



529 
945,759 

31,721 
96,649 
14,307 



324 
542,712 

27,177 
91,328 
12,217 



465 
568,316 

21,436 
85,139 
4,982 



254 
513,999 

22,731 
70,989 
7,443 



376 
683,076 

27,820 
88,659 
11,291 



30,237 
75, 218 



15,373,176 
1,620,375 



9,037 
2,654>085 

44,722 
207,723 
31,953 



10,618 
5,178,193 

108,013 
507,475 
38,016 



4,939 
3,068,789 

77,352 
292,543 
24,368 



2,990 
2,037,122 

67,354 
260,762 
29,616 



914 
723,465 

23,566 
94,995 
7,988 



462 
561,034 

15,811 
60,886 
(•) 



275 
278,106 

17,013 
55,871 
8,676 



430 
339,800 

13,867 
61,527 
(•) 



209 
270,737 

7,K7 
31,286 
(•) 



339 
261,845 

15,310 
47,307 
(•) 



688 
3,063 

4,486,669 
451,633 



81 
450,836 

9,582 

44,652 

5,118 



115 
607,338 

14,335 
56,229 
7,271 



106 
«26,754 

15,139 

52,998 

6,575 



103 
600,378 

14,827 
68,916 
5,762 



69 
556,523 

13,705 
52,951 
7,620 



384,725 

15,910 
35,763 
10,042 



48 
364,606 

10,164 

35,457 

3,341 



35 
228,516 

7,569 
23,612 
2,134 



44 
243,262 

15,584 

39,703 

3,410 



37 
421,231 

12,510 

41,352 

7,902 



76,515 
161,684 

28,770,158 
3,425,363 



22,704 
6,302,107 

62,426 

513,258 

51,971 



28,693 
9,487,082 

189,433 

1,049,984 

65,854 



12,608 
5,364,363 

142,835 

719,802 

60,065 



7,268 
3,686,780 

98,441 
508,323 
55,477 



1,963 
1,340,365 

42,026 
199,655 
24,917 



1,186 
752,286 

28,843 

139,332 

13,587 



638 
451,991 

19,423 
81,463 
13,396 



426 
406,938 

16,743 
65,251 
7,962 



461 
448,212 

IB, 212 

79,471 

5,610 



557 
530, OlA 

21,317 
66,824 
9,955 



75,906 
179,274 

25,523,896 
3,101,572 



22,610 
5,757,780 

52,612 
464,502 
46,956 



28,558 
8,785,352 

179,344 

991,543 

61,612 



12,507 
4,601,481 

131,681 

670, 836 

55,932 



7,190 

3,245,032 

90,539 

470,861 

51,683 



1,917 
1,088,813 

34,644 
173,409 
21,848 



1,156 
575,577 

24,864 
120,776 
12,526 



6<» 
336,680 

14,529 
61,931 
11,663 



400 
252,063 

12,059 

49,007 

6,622 



430 
323,904 

11,230 
55,379 
(») 



524 
357,214 

12,266 
43,328 
(•) 



Business Retums/1972 • Small Business Corporations 



165 



Table 4.4— STOCKHOLDERS, BUSINESS RECEIPTS, NET INCCUE, AND NET WORTH, BY INDUSTRIAL DIVISION, SIZE OF TOTAL ASSETS, AND NUMBER OF STOCKHO LEERS— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Number of stockholders and item 



Finance, insurance, and real estate 



Size of total assets 



Under 

$1,000,000 



$1,000,000 
or more 



Size of total assets 



Under 

$1,000,000 



$1,000,000 
or more 



TOTAL ACTIVE SlttLL BUSINESS CORPORATION RETURNS 



Number 

Number of stockholders. 

Business receipts 

Net worth 



Returns With 1 Stockholder 



Number 

Business receipts 

Net inccoe ( less deficit) 

Net worth 

Distribution to stockholders in cash and property. 



Returns With 2 Stockholders 



Number 

Business receipts 

Net inccoe ( less deficit) 

Net worth 

Distribution to stockholders in cash and property.. 



Returns With 3 Stockholders 



Business receipts 

Net inccoe (less deficit) 

Net worth 

Distribution to stockholders in cash and property . 



Returns With 4 Stockholders 



Nimber 

Business receipts 

Net inccoe {less deficit) 

Net worth 

Itistributian to stockholders in cash and property.. 



Returns With 5 Stockholders 



Business receipts 

Net incGne [ less deficit) 

Net worth 

Distribution to stockholders in cash and property. 



Returns With 6 Stockholders 



Business receipts 

Net inccoe (less deficit) 

Net worth 

Distribution to stocldiolders in cash and property. 



Returns With 7 Stockholders 



Business receipts 

'I'-t inccoe (less deficit). 



t worth 

.=-.ribution to stockholders in cash and property. 



Returns With 8 Stockholders 



Number 

Business receipts 

Net inccoe (less deficit) 

Net worth 

Distribution to stockholders in cash and property. 



Returns With 9 Stockholders 



Number 

Business receipts 

Net inccoe (less deficit) 

Net worth 

Distribution to stockholders in cash and property. 



Returns with 10 Stocicholders 



Number 

Business receipts 

Net inconie (less deficit) 

Net worth 

Distribution to stockholders in cash and property. 



(28) 



(29) 



(30) 



(31) 



(32) 



35,764 
97,641 


34,994 
94,855 


1,869,415 
954,343 


1,659,194 
800,053 


11,258 
489,610 


11,111 
463,840 


47,276 
217,964 
45,146 


28,939 
196,383 
23,586 


9,994 
597,098 


9,808 
539,967 


67,370 

206,829 

38,372 


60,189 
179,895 
31,695 


5,536 
365,788 


5,421 
351,909 


75,459 

176,311 
36,037 


68,707 
156,526 
33,638 


4,156 

171,228 


4,054 
159,439 


42,950 

108,778 
19,964 


38,198 
95,091 
16,840 


1,515 
61,962 


1,464 
47,659 


20,313 
44,970 
13,203 


16,965 
33,174 
12,265 


919 
38,388 


878 
23,022 


14,204 

67,126 

7,807 


11,910 

48,175 

5,638 


756 
38,024 


716 

(•) 


8,619 
37,003 
6,933 


8,039 
26,066 

(•) 


496 
19,332 


471 
(-) 


7,792 
15,939 
7,643 


4,954 
10,506 
(-) 


5i5 

28,050 


493 

{•) 


10,406 
30,226 
11,590 


7,982 
23,091 
(«) 


608 
59,935 


575 
19,752 


20,679 
49,197 

10,298 


14,880 

31,146 

7,491 



763 
2,785 

210,221 
154,290 



U7 
25,770 

18,337 
21,581 
21,560 



186 
57,131 

7,181 
26,934 
6,677 



115 
13,879 

6,752 
19,785 
2,399 



102 
11,739 

4,752 
13,687 
3,124 



50 
14,303 

3,348 

11,796 

938 



2,294 
18,951 
(•) 



40 
17,793 

580 
10,937 
(') 



(«) 
2,838 
5,433 
2,205 



(•) 
2,424 
7,135 

(•) 



33 
40,183 

5,799 
18,051 
2,807 



51,498 
121,807 

7,690,644 
1,515,273 



17,777 
2,057,144 

41,055 

682,406 

39,247 



17,148 
2,224,152 

67,997 
252,368 
49,745 



7,587 
1,342,578 

52,307 
150,475 
37,365 



4,563 
720,515 

34,154 
142,548 
32,004 



1,797 
398,493 

23,098 
94,333 
22,590 



731 
219,161 

13,583 

34,730 

9,020 



564 
206,679 

16,826 
44,072 
12,020 



427 
157,841 

15,070 

42,522 

3,843 



519 

160,483 

10,643 
42,328 
7,847 



277 
203,598 

25,714 
29,491 

16,788 



50,813 
119,070 

5,595,824 
850,546 



17,655 
1,629,897 

-2,534 
112,541 
26,933 



17,022 
2,104,237 

68,084 
242,313 
46,193 



7,473 
1,201,863 

51,112 
149,719 
32,482 



4,570 
525,235 

28,055 
129,909 
25,002 



1,744 
337,368 

20,836 
61,489 
18,666 



692 

158,745 

11,126 
24,108 
7,085 



530 
135,331 

16,512 
37,383 
10,996 



391 
119,522 

12,955 

34,058 

7,636 



495 

135,961 

14,262 
39,870 
7,424 



235 
137,655 

19,437 
19,056 

13,457 



(33) 



682 
2,737 

1,094,820 
664,727 



122 
427,247 

43,590 

559,765 

12,314 



126 
119,915 

-87 
10,055 
3,552 



113 
140,715 

1,195 

756 

4,883 



93 
95,280 

6,109 
12,539 

7,002 



53 
51,125 

2,252 

32,844 

3,924 



38 
50,415 

2,457 
(•) 
(■) 



34 

71,348 

314 
5,589 
(•) 



35 
38,319 

2,105 
8,464 
1,207 



23 
24,522 

-3,619 
(•) 
(•) 



42 
55,933 

6,277 

10,435 
3,331 



(*) Estimate iB not shown separately because of the small number of sample returns on which it was based. However, the data are ijlcluded In the appropriate totals. 
NOTE: Estimates are rounded and may not add to tot^s. 

"Wholesale and retail trade not allocable" and "Mature of business not allocable" are not shown separately because of the small number of sample returns on which they 
were based. However, the data are included in the appropriate totals. 



Section 3 



All Corporations 



Contents 

Basic tables 

5.1 Receipts, selected deductions, and net income, by 
industry, 168 

5.2 Income statement for selected industries, 172 

5.3 Receipts, selected deductions, and net income, by selected 
industries and size of business receipts, 177 



An association organized to conduct business for profit and 
having the predominant characteristics of a corporation was 
j-equired to file a corporation income tax return. Most such 
associations were incorporated under State law and were 
characterized by limited liability of the owners, continuity 
of life, centralized management, and free transferability of 
interest. 

However, certain kinds of associations, some of which 
were not incorporated under State law, were treated as cor- 
porations for tax purposes. Some of these were specifically 
provided for in the Code (real estate investment trusts, 
mutual savings or cooperative banks, or insurance com- 
panies, for example) ; others were classified as corporations 
under the Income Tax Regulations because they had a 
"preponderance" of the corporate characteristics mentioned 
above. If an association organized for profit was not con- 
sidered a corporation, it was usually classified as a partner- 
ship for filing purposes. 

The statistics in this section from the returns of corpora- 
tions are included in this report only to complete the picture 
of total U.S. business activity. The primary Statistics of In- 
come source of corporate data is the report. Statistics of 
Income — Corporation Income Tax Returns. 



167 



168 



r^ Ift (^ (V <^ IN 



Business Returns/1972 • All Corporations 

s IS 



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Business Returns/1972 • All Corporations 

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Business Returns/1972 • All Corporations 



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Business Returns/1972 • All Corporations 



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Business Returns/1972 • All Corporations 



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173 



174 



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5 3 



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Business Returns/1972 • All Corporations 



175 



O <0 ^0 O v0 



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OO Nt ifl 
CM CT 2 

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c^mOu*^C»>n NO»om«nc^ cuf^c^moo 

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in sOrHOOr-t (^r-C^CUONCM CNJncMCMtO xOf^rH 



to mc~ 
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NO On r-t 



a ?! 



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m iX CO Cn r 



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r-t rH rH 


CM 


58'^ 


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CM o 00 g g H 


31,168 

23,524 

569 

610 

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176 



Business Returns/1972 • All Corporations 






& CQ 



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t> (H TO (M TO •>!■ CJ i-l TO tfv cy (^ m rH C^ r 



C*J >t CJ 
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i£E 



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CT» (^ <M iH TO C 
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40 C^ TO Ms 



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K R M 



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C-SOtnCMnr^ vl■r^r-lc~-0 Mr-llf^^CMTO 



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^":j 58 



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2E 



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Business Returns/1972 • All Corporations 

Table 5.3— RJEEIPrS, SELECTED DEDUCTIONS, AND NET INCOME, BY SEIJCTED INDUSTRIES AND SIZE OF BUSINESS RECEIFTS 
[All figures are estljDates based on samples — noney amounts are in thousands of dollars] 



177 



Industzy, size of business receipts 



Number of 
returns 



Recelpte 



Cost of sales 
and operations 



Depreciation 



Net income 
(less deficit) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



All INDUSTRIES 

Tbtal 

Under $10,000 

$10,000 under $25,000. 
$25,000 under $50,000. 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000. 
$1,000,000 under $5,000,000 
$5,000,000 or more 

AGRICULTURE, FORESTRY, AND FISHIIB 

Itotal 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

KQNING 

Total 

UiKier $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Coal Mining 
Total 

Ooier $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000, 000 or more 

Crude Petroleum and Natural Gas 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Nonnetallic Miriprals (Except f\jels) Mining 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Footnote at end of table. 



1 ,812 ,760 

293,019 
166,222 
182,148 
238,962 
272,375 
306,044 
155,253 
161,477 
37,224 



42,974 

7,124 
4,320 
4,819 
7,360 
7,668 
5,826 
2,605 
2,326 
419 



14,211 
4,268 
1,079 

838 
1,179 
1,833 
2,349 
1,234 
1,071 

352 



1,072 
875 



2,161 
637 
350 

268 
309 
283 
233 
77 



7,572 

2,373 

736 

433 

720 

1,086 

1,222 

423 

432 

143 



381 

158 
176 
406 
488 
809 
493 
387 
99 



2,171,209,849 

1,783,371 

2,954,797 

6,923,770 

17,939,410 

39,973,676 

99,341,440 

110,704,203 

336,262,263 

1,555,316,919 



17,156,593 



58,560 

105,092 

212,964 

622,814 

1,219,462 

1,942,061 

1,950,196 

4,604,431 

6,441,013 



22,648,211 

60,077 

30, 155 

45,101 

92,969 

286,752 

793,404 

926,764 

2,435,606 

17,977,383 



3,487,303 
2,228 



85,377 
3,386,459 

3,783,937 
2,362 
11,039 

37,883 

95,603 

198,390 

459,947 

2,978,713 



11,523,749 

53,978 

22,611 

29,116 

60,100 

168,749 

431,356 

327, 574 

1,048,674 

9,381,591 



3,853,222 

1,509 

2,721 

6,333 

28,872 

76,933 

263,826 

378,512 

863,896 

2,230,620 



2,007,328,615 

400,891 

1,751,292 

5,091,576 

15,396,874 

36,688,185 

93,226,530 

103,778,717 

315,222,111 

1,435,772,439 



16,313,786 

19,464 

81,364 

175,534 

538,978 

1,10;, 936 

1,804,918 

1,834,902 

4,458,207 

6,295,483 



21,498,182 

4,772 

18,540 

31,892 

81,883 

267,057 

730,318 

866,427 

2,263,190 

17,234,103 



3,322,382 
78 



8,832 



82,144 
3,231,328 

3,615,575 

707 

10,196 

37,384 

93,300 

191,528 

447,134 

2,835,326 



10,850,615 

3,140 

12,745 

17,055 

50,955 

156,586 

379,962 

293,063 

922,401 

9,014,703 



3,709,610 

847 

2,374 

6,281 

27,3(K 

71, 563 

255,153 

360,781 

832,566 

2,152,741 



1,412,500,893 

283,521 

745,500 
2,291,295 
7,377,699 
19,456,085 
57,290,822 
70,813,406 
237,290,886 
1,016,951,679 



12,585,547 

17,479 

41,216 

89,352 

281,204 

641,113 

1,W6,649 

1,327,781 

3,564,279 

5,476,474 



11,905,024 

2,813 

9,951 

15,439 

38,038 

U2,107 

411,101 

503,589 

1,463,919 

9,328,017 



2,325,969 



49,536 
2,270,661 

2,596,756 
1,083 
4,927 

20,689 

55,356 

119, 267 

303,991 

2,091,443 



4,631,632 

1,051 

3,686 

8,416 

24,211 

75,375 

205,799 

150,746 

576,778 

3,585,570 



2,350,667 

679 

2,975 

3,048 

12,429 

35,416 

148,587 

220,690 

546,500 

1,380,343 



63,748,993 

261,959 

294,322 

512,884 

923,575 

1,513,990 

2,857,093 

2,572,195 

5,920,557 

48,892,413 



585,330 

U,787 
14,841 
22,782 
52,782 
88,423 

110,717 
66,540 

114,911 
99,547 



1,344,549 

13,323 

3,074 

4,900 

6,820 

21,617 

53,679 

79,8=^9 

178,715 

982,522 



226,139 
8,899 



5,633 

211,028 

259,001 
1,448 
2,268 

5,367 

6,013 
21,481 
42,995 
179,429 



574,345 

2,279 

1,738 

1,341 

4,626 

9,597 

26,648 

23,196 

69,806 

435,114 



284,564 

697 
1,012 
1,013 
2,056 
6,631 
20,701 
33,254 
62,249 
156,951 



96,760,642 

-943,465 

-54,772 

103,837 

331,136 

1,011,870 

2,589,168 

3,175,197 

9,956,869 

80,590,802 



509,094 

-39,633 
-3,495 
1,395 
23,340 
54,128 
90,720 
106,418 
123,536 
152,685 



3,199,370 

-124,580 

-6,436 

-9,030 

-517 

2,192 

13,430 

16,550 

29,601 

3,278,160 



-30,924 
-73,434 

-7,193 

-11,120 
60,823 

71,^38 

-10,454 

-1,195 

-2,337 

2,985 

-11,030 

-838 

94,757 



3,022,566 

-33,115 

706 

-3,131 

-2,170 

1,723 

444 

12,897 

-3,594 

3,053,806 



135,890 

-2, 577 
-4,530 
-1,695 
302 
2,984 
12,746 
17,554 
42,332 
68,774 



178 



Business Returns/1972 • All Corporations 



Tabic 5.3— IffiCEIPIS, SELECTED DEDUCTIOKS, AND NET INCCME, BY SEI£CTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 
[All figures are estimates based on sajnples — money amounts are in thousands of dollars] 



Industry, size of business receipts 



CONSTRUCTION 

loWl 

Under $10,CXX) 

$10,000 under $25, 000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

MANUFACTURING 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000. 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Food and Kindred Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Tobacco Manufactures 

Total 

Under $10 , 000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Textile Mill Products 

Total 

Under $10,00C 

$10,000 under $25,000 

$25,000 under $50,003 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Apparel and Other Fabricated Textile Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Lumber and Wood Products. Except FXimiture 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Footnote at end of table. 



Number of 
returns 



(1) 



154,418 

13,715 
7,291 
12,910 
19,758 
26,547 
34,593 
18,923 
17,641 
2,935 



203,233 

15,433 
3,296 
13,033 
22, 101 
29,443 
41,753 
26,544 
35,428 
11,131 



15,266 

718 
273 
437 
1,334 
1,860 
2,681 
2,116 
3,724 
2,119 



6,057 

300 
130 
254 
429 
394 

1,279 
827 

1,826 
615 



17, 507 

647 

446 

968 

1,056 

2,956 

4,456 

2,478 

3,597 

396 



10,942 

854 

495 

395 

1,278 

1,345 

2,403 

1,744 

1,979 

442 



Receipts 



(2) 



108,737,575 

73,867 

138,485 

493,091 

1,469,591 

3,934,684 

11,371,609 

13,469,535 

35,067,290 

42,714,373 



870,463,407 

102,231 

157,745 

514,151 

1,675,385 

4,335,615 

13,754,956 

18,952,761 

76,798,556 

754,172,007 



113,393,308 

7,281 

5,170 

14,272 

105,533 

284,485 

899,696 

1,553,684 

8,697,491 

101,826,196 



9,432,215 
2,221 
32,020 



116,509 
9,281,465 



26,888,719 

1,344 

3,490 

9,617 

35,625 

58,774 

422,553 

603,510 

4,142,972 

21,605,829 



27,819,529 

727 

7,673 

38,866 

76, 181 

451,334 

1,450,865 

1,784,525 

7,939,874 

16,069,479 



19,789,807 

10,565 

8,857 

16,653 

99,364 

197,534 

801,136 

1,222,652 

4,094,367 

13,333,174 



(3) 



106,458,649 

25,116 

125,073 

467,440 

1,434.984 

3,347,060 

11,193,713 

13,237,125 

34,479,996 

41,593,142 



341,062,514 

37,175 

142,753 

481,526 

1,634,124 

4,247,547 

13,556,009 

18,677,960 

75,750,143 

726,535,277 



111,534,540 

705 

4,891 

U,560 

102,214 

279,937 

385,865 

1,527,566 

8,595,299 

100, 124, 503 



9,119,903 



31,385 



110,273 
8,976,176 



26,463,662 

377 

2,193 

9,265 

32,763 

55,301 

416,587 

602,637 

4,103,617 

21,240,922 



27,418,931 

445 

7,422 

35,959 

74,740 

446,261 

1,441,639 

1,766,070 

7,858,834 

15,787,511 



18,917,223 

1,667 

8,343 

15,899 

97,310 

192,771 

791,750 

1,208,676 

4,011,208 

12,539,599 



Cost of sales 
and operations 



(4) 



32,817 
4,613,933 



Depreciation 



(5) 



37,321,258 


2,0U,509 


23,055 


8,883 


73,524 


7,455 


277,623 


20,935 


929,586 


52,563 


2,538,156 


109,345 


3,312,812 


247,380 


10,390,426 


257,731 


28,454,947 


594,645 


36,221,129 


712,572 


595,233,245 


26,298,457 


32,403 


10,179 


93,192 


10,203 


308,831 


23,246 


1,016,235 


57,231 


2,707,962 


135,256 


9,251,428 


356,036 


U, 219,222 


468,273 


55,703,729 


1,590,743 


512,900,193 


23,647,290 


85,571,540 


2,217,511 


1,043 


1,308 


4,685 


321 


9,413 


1,364 


65,353 


3,255 


193,390 


9,163 


650,382 


20,619 


1,168,899 


38,200 


6,778,954 


192,263 


76,694,406 


1,951,017 


4,718,361 


187,933 


1,235 


56 



20 


685,414 1 






338 




1 


726 




7 


648 




22 


375 




40 


188 




297 


501 




453 


078 


3 


277 


095 


16 


585,464 


20,301 


146 






10? 




3 


946 




23 


257 




55 


576 




304 


502 


1 


058 


748 


1 


331 


895 


6 


057 


529 


11 


965 


591 


14 


019 


707 




1 


080 




7 


124 




10 


141 




66,498 1 




136 


680 




557 


797 




911 


741 


3 


,034,424 


9 


,244,222 



4,439 
132,022 



750,685 

221 

172 

417 

1,680 

5,146 

12,757 

18,292 

84,739 

637,261 



273,372 

152 

204 

941 

931 

5,797 

15,243 

13,577 

53,252 

173,275 



646, 624 

2,065 

716 

909 

4,688 

6,483 

30,158 

32,410 

97,727 

471,468 



Net income 
(less deficit) 



(6) 



1,880,816 

-65,707 
-13,820 
-14,937 
-33,965 
61,794 
153,237 
233,456 
604,554 
956,204 



48,233,203 

-90,848 
-41,536 
-67,973 
-80,432 
-26,174 
149,194 
453,919 
2,738,950 
45,193,103 



3,737,536 

-7,707 

-2,987 

-4,994 

-2,576 

869 

21,708 

24,757 

162,259 

3,545,207 



1,007,216 



5,696 
1,002,393 



933,283 

-2,637 

-229 

-477 

-1.994 

-5j297 

3,981 

5,724 

35,532 

843,680 



507,426 

-437 

-1,023 

-949 

-5,181 

5,623 

7,385 

28,624 

219,616 

253,768 



1,209,312 

-1,275 
-1,747 
-4,741 
-2,351 
-4, 783 
10,390 
28,435 
219,324 
966,060 



Business Returns/1972 • All Corporations 



179 



Table 5.3~RH;EIPTS, SELECTED DEDUCTIONS, AHD NET INOOME, bY .".ELECTED INUIfT'dEE. AND SIZE OF BUSINESS RECEIPTS— Continued 
[All figures are estijaates based on .stu-ij 1 et. — ii^r.ie:: m!>ju!iti are in thousands of dollars] 



Industry, size of business receipts 



Nujaber of 
returns 



Receipts 



Cost of sales 
and operations 



Depreciation 



Net Inccoie 
(less deficit) 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



MANnFACTURING— Continued 
FXimlture and Flitures 

Total 

nuler $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or aore 

Paper and Allied Products 

Total 

Italer $10, 000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Printing and Publishing 

Total 

IlEier $10,000 

Sd,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 , 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Chemicals and Allied rt-oducts 

Total 

Onder $10,000 

$1D,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Petroleum Refining and Related Industries 

Total 

Onder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Rubber and Miscellaneous Plastics Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Leather and Leather Products 
Total 

tfoder $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200^000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Footnote at end of table. 



6,585 

«3 

212 
406 
470 
861 

1,831 
873 

1,097 
395 



3,437 
276 



424 
342 
274 
520 
200 



9,651,827 

3,113 

3,184 

13,832 

35,469 

121,413 

594,890 

629,827 

2,419,342 

5,830,757 



27,327,429 
3,831 



46,390 



716 


237,646 


640 


439,053 


1,037 


2,196,069 


387 


24,404,440 


26,757 


30,072,710 


3,084 


23,877 


1,447 


31,605 


2,531 


103,772 


4,340 


328,619 


5,033 


722,407 


4,749 


1,563,911 


2,569 


1,837,395 


2,370 


4,962,584 


631 


20,498, 540 


9,729 


70,573,108 


1,188 


6,015 


412 


8,259 


797 


30,338 


1,098 


80,767 


1,140 


158,303 


1,745 


570,844 


1,006 


747,434 


1,669 


3,505,986 


664 


65,465,162 


1,004 


102,187,161 


130 


974 


128 


5,747 


173 


45,355 


259 


189,239 


200 


368,607 


112 


101,577,239 


7,074 


18,327,655 


555 


3,018 


279 


5,602 


394 


14,860 


816 


57,805 


1,044 


154,899 


1,699 


551,351 


807 


564,122 


1,260 


2,657,286 


215 


14,318,712 


2,081 


7,169,712 



15,640 

61,001 

111,156 

211,924 

1,133,372 

5,636,619 



9,509,631 

579 

3,054 

13,625 

35,134 

120,439 

586,274 

623,441 

2,394,918 

5,732,167 



26,436,850 
496 



44,777 

236,018 I 
433,309 
2,170,181 
23,552,069 



29,053,773 I 

7,730 

25,481 

97,779 

322,208 I 

707,109 I 

1,532,446 ; 



1,802,079 

4,874,493 

19,684,448 



66,191,899 

4,607 

7,795 

28,112 

79,405 

154,361 

563,830 

736,524 

3,463,324 

63,153,941 



751 
5,597 

44,746 

188,358 

361,025 

94,489,736 



17,994,457 

2,263 

5,449 

13,379 

57,300 

153,168 

545,190 

557,773 

2,629,145 

14,030,790 



15,496 

60,397 

110,226 

210,401 

1,127,186 

5,479,146 



6,833,440 

1,341 

1,901 

8,663 

23,614 

83,586 

418,984 

461,782 

1,770,362 

4,063,207 



18,435,4CK 
905 



32,583 i 

154,075 

306,367 

1,562,128 

16,357,346 



18,333,566 

7,384 

16,056 

60,978 

195,053 

421,924 

981,519 

1,165,602 

3,263,913 

12,201,137 



42,063,373 

2,815 

6,021 

16,385 

50,699 

99,200 

383,697 

489,137 

2,426,967 

36,586,052 



67,545,555 

527 
3,009 



139,007 

274,094 

67,095,725 



11,949,032 

1,230 

3,957 

6,424 

33,250 

89,80t 

369,354 

385,547 

1,633,153 

9,224,313 



5,269,846 



10,410 

42,453 
82,851 
154,394 
879,652 
4,099,888 



144,029 

547 

154 

270 

960 

1,999 

8,256 

7,406 

27,982 

96,455 



1,084,217 

220 i 



1,242 

8,869 
10,940 
49,836 
1,013, UO I 



802,951 I 

1,240 

1,926 

3,«1 

9,833 

23,717 I 

40,829 

52,164 

126,661 

543,520 



3,027,748 

451 
1,222 
1,952 
2,454 

4,518 
14,165 
15,971 
62,360 
2,904,635 



3,325,769 
126 
95 



1,804 

4,394 

9,649 

3,309,501 



638,227 

771 

99 

573 

2,595 

6,304 

18,757 

16,629 

79,261 

511,238 



86,707 



226 

1,467 
1,197 
4,027 
12,931 
66,859 



464,364 

-2,809 
-1,741 
35 
-4,282 
-2,332 
-244 
17,400 
77,141 
381,196 



1,454,222 
-6,999 



273 

-1,936 

15,103 

77,534 

1,370,247 



2,101,329 

1,455 
-4,280 
-2,243 
-9,672 
5,324 
33,814 
78,339 
227,729 
1,770,863 



6,033,223 
-6,690 
-5,446 
-4,652 
-4,250 
-1,878 
5,349 
37,052 
150,095 

5,863,643 



-5,158 
-1,044 

-1,179 

9,347 

12,849 

5,906,210 



980,232 

-3,290 
-1,488 
-3,570 
-2,343 
7,281 
4,021 
7,303 
121,507 
850,811 



-3,021 

-5,043 
-1,033 
5,390 
20,586 
196,986 



180 



Business Returns/1972 • All Corporations 



Table 5.3— BECEIPTS, SELECTED DEDUCTIONS, AND NET INCCWE, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 
(All figures are estimates based on saaiples — money amounts are in thousands of dollars] 



Industiy, size of business receipts 



Number of 
returns 



Receipts 



Cost of sales 
and operations 



Depreciation 



Net income 
(less deficit) 



UANUFACTURING — Continued 

Stone, Clay, and Glass Products 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Primary Metal Industries 

Total 

Under $10,000 

$10,000 under $25,000 '. 

$25,00C under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Fabricated tfetal Products, Except Machinei^y 
and Transportation Equiiment 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200, 000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,001. 

$5, 000, OOO or more 

Machinery, Except ELeetrxeal 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200, OCO 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Electrical Equipment and Supplies 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Motor Vehicles and Equipment 

Total 

Under $10,000 

$10,000 under $25,000 

$25, OCO under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Transportation Equipment. Except Motor Vehicles 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

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

$5,000,000 or more 

Footnote at end of table. 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



8,506 


21,059,384 


465 




2,015 


(«) 




(•) 


289 




9,356 


1,002 




76,061 


1,112 




165,189 


1,721 




593,902 


1,764 


1 


,243,184 


1,719 


3 


,561,743 


278 


15 


,405,393 


4,734 


51 


872,511 


182 




7,850 


in 




1,721 


(•) 




{•) 


420 




32,812 


605 




93,808 


985 




327,526 


670 




458,505 


1,112 


2 


,640,493 


555 


48 


,305,729 



24,244 

1,431 
548 
1,168 
2,861 
3,463 
5,389 
3,517 
4,768 
1,097 



24,520 

1,279 
1,307 
2,226 
2,797 
3,930 
5,370 
3,249 
3,509 
848 



11,649 

1,372 

506 

816 

1,306 

1,733 

1,930 

1,371 

1,892 

715 



177 
166 
350 
652 
493 
516 
266 



226 
133 
278 
437 
528 
655 
423 
662 
235 



44,512,138 

9,200 

10,898 

42,473 

220,966 

501,187 

1,769,707 

2,483,973 

9,987,547 

29,486,187 



69,448,663 

7,982 

25,602 

94,175 

217,146 

582,795 

1,764,526 

2,302,326 

7,450,379 

57,003,732 



67,739,383 

7,681 

9,932 

31,410 

94,880 

258,307 

619,280 

993,012 

4,155,280 

61,569,601 



710 

7,084 

13,542 

51,285 

211,438 

353,923 

1,101,014 

86,062,553 



37,070,619 

766 

2,378 

10,434 

32,050 

81,922 

232,033 

291,588 

1,607,824 

34,811,624 



20,578,411 

713 
(•) 
9,252 

73,709 

164,132 

581,535 

1,219,386 

3,488,157 

15,039,086 



50,345,915 

538 

1,671 

(•) 

32,629 

92,844 

324,648 

451,577 

2,608,681 

46,829,977 



43,710,010 

2,267 

10,079 

41,937 

212,645 

493,204 

1,740,750 

2,457,019 

9,872,194 

28,879,915 



65,555,781 

3,345 

23,230 

85,857 

211,636 

569,941 

1,737,055 

2,264,737 

7,327,396 

53,332,584 



65,528,011 

5,207 

8,998 

30,592 

94,302 

246,887 

607,793 

968,596 

4,084,512 

59,481,124 



591 

6,373 

13,159 

49,850 

208,002 

351,323 

1,083,333 

84,167,819 



35,271,308 

713 

2,212 

10,403 

30,564 

79,352 

229,097 

284,666 

1,583,346 

33,050,955 



13,702,561 
458 
(») 

5,790 
46,084 
102, 199 
387,940 
839,032 
2,442, U4 
9,877,980 



37,096,434 

297 
1,000 
(») 

22,295 

58,483 

236,664 

319,511 

1,984,831 

34,471,939 



31,340,201 

3,434 

5,224 

24,263 

120,283 

309,209 

1,180,280 

1,668,549 

7,239,125 

20,769,844 



41,706,961 

2,453 

13,768 

50,396 

121,252 

338,614 

1,115,684 

1,562,330 

5,142,578 

33,359,886 



44,405,227 

5,325 

6,969 

22,732 

58,643 

157,480 

405,086 

682,799 

2,753,146 

40,313,047 



1,047 

5,385 
9,507 
35,639 
153,276 
259,955 
815,816 
65,291,890 



27,038,179 

509 

918 

8,939 

24,279 

57,700 

154,191 

225,502 

1,273,328 

25,292,813 



941,005 

143 
(•) 

662 

3,617 

8,270 

23,557 

48,450 

146,944 

709,311 



2,213,847 

32 

101 

(») 

1,055 

2,356 

9,421 

12,528 

66,056 

2,122,247 



712 

501 

2,318 

7,302 

14,827 

45,926 

59,877 

199,383 

772,952 



2,809,467 

671 

1,774 

4,447 

10,554 

24,004 

57,049 

73,098 

164,026 

2,473,844 



2,019,385 

416 

602 

1,385 

2,608 

7,461 

14,864 

22,365 

82,387 

1,887,297 



119 

355 
329 

1,122 

5,433 

5,299 

1A,177 

2,008,047 



1,147,783 

176 

210 

1,395 

734 

2,672 

5,742 

7,030 

26,342 

1,103,482 



1,287,340 

-1,282 
(«) 

-1,W6 
-10,013 
-7,027 
11,802 
45,473 
168,912 
1,080,367 



1,756,325 

754 

-899 

(») 

-2,243 

2,037 

4,287 

10,452 

88,970 

1,652,374 



2,125,381 

-8,743 

-377 

-3,104 

3,070 

428 

30,160 

95,058 

420,064 

1,588,825 



5,441,091 

-7,750 
-6,419 
-8,235 
-2,817 
11,086 
40,536 
51,909 
296,885 
5,065,896 



3,463,754 

-13,940 
-6,190 

-11,017 
-9,605 

-17,797 
-9, 180 

-32,355 

124,945 
3,438,893 



6,373,271 
-2,195 

-280 

-1,554 

-5,547 

-82 

1,276 

57,095 

6,324,558 



1,025,548 

-660 
-1,157 
-5,684 
-3,475 
-6,501 
-3,706 
-6,753 
37,545 
1,015,939 



Business Returns/1972 • All Corporations 



181 



Table 5.3— RECEIPTS, SELECTED DEIXJCTIONS, AND lltT IKCQME, BY SELECTED INDUETKIE:; AND SIZE OF BUSINESS HECEIPTS— Continued 
[All figures are estimates base^ .:. LxiijiL. — .-noney amounts are in thousands of dollars] 



Industry, size of business receipts 



Number of 
returns 



Receipts 



Cost of aales 
and operations 



Depreciation 



Net Income 
(less deficit) 



MANUFACTURING— Continued 

Scientific Instruments. Riotographic Equipment. 
Watches and Clocks 

Total > 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Miscellaneous Manufactured Products, and 
Manufacturing not Allocable 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

TRANSPORTATION, COIIUNICAIION, ELECTRIC, GAS, 
AND SANITAEf SERVICES 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Transportation 

Total 

nnier $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Cgmmmq cation 

Total 

Unler $10, OOO 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Electric, Gas, and Sanitary Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

WHOLESALE AMD HEIAIL TRADE 

Total 

Daier $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$5C0,«X) under $1,000,000 

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

$5,000,000 or more 

Footnote at end of table. 



(X) 



(2) 



(3) 



(i) 



(3) 



(6) 



751 
511 
545 
566 
811 
980 
421 
542 
175 



11,168 

1,397 
1,170 

976 
1,427 
1,481 
2,008 
1,025 
1,376 

304 



72,550 

11,173 
8,299 
6,592 
9,500 
12,678 
12,481 
5,535 
4,863 
1,424 



55,364 

7,465 
6,470 
5,154 
6,837 
9,662 
10,005 
4,613 
4,144 
1,010 



7,751 

1,337 

513 

609 

1,262 

1,608 

1,390 

469 

426 

133 



9,435 

2,370 

1,316 

829 

1,401 

1,408 

1,065 

453 

289 

280 



566,228 

31,334 
23,276 
36,454 
72,075 
93,296 
133,345 
74,441 
80,833 
16, 168 



14,684,838 

2,069 

8,320 

16,203 

40,475 

115,668 

318,026 

291,680 

1,196,114 

12,692,083 



13,640,642 

3,814 

19,674 

43,597 

106,753 

224,265 

658,460 

739,883 

2,861,703 

8,982,493 



167,212,641 

140,179 

150,193 

257,041 

699,080 

1,856,487 

4,088,962 

3,861,077 

7,801,580 

146,358,022 



74,497,065 

124,257 

116,773 

193,654 

502,135 

1,413,964 

3,330,055 

3,204,621 

8,391,217 

57,215,139 



41,595,637 

7,564 

10,647 

25,603 

94,716 

236,885 

428,235 

336,079 

840,454 

39,615,454 



51,119,939 

8,358 

22,773 

32,584 

102,179 

205,636 

330,692 

320,377 

569,909 

49,527,429 



674,507,820 

300,126 

461,864 

1,543,351 

5,481,166 

14,572,471 

43,651,926 

53,267,172 

168,962,049 

366,267,695 



14,165,959 

1,621 

8,298 

17,480 

39,724 

113,361 

315,366 

288,689 

1,174,442 

12,206,978 



13,292,733 

3,161 

18,490 

38,408 

103,984 

218,611 

646,445 

729,226 

2,828,577 

3,705,631 



162,061,039 

31,920 

139,517 

234,518 

680,369 

1,803,920 

3,960,866 

3,783,660 

9,604,128 

141,821,919 



71,273,908 

24,958 

106,196 

181,579 

489,149 

1,378,217 

3,227,310 

3,145,696 

8,241,519 

54,477,282 



40,731,500 

1,303 

9,829 

24,805 

92,654 

229,645 

411,226 

326,058 

620,695 

33,815,285 



50,055,631 

5,659 

21,492 

26,134 

93,566 

196,058 

322,352 

312,104 

541,914 

48,529,352 



660,666,978 

83,031 

395,344 

1,422,060 

5,304,754 

14,268,392 

42,930,361 

52,379,669 

166,519,674 

377,363,693 



8,282,726 

448 

5,386 

12,703 

23,052 

70,014 

195,740 

172,739 

736,543 

7,066,101 



8,861,555 

2,079 

11,696 

25,923 

64,600 

127,337 

426,839 

494,721 

1,964,949 

5,723,409 



95,329,334 

18,190 

57,698 

115,134 

322,386 

933,562 

2,305,192 

2,305,031 

6,368,149 

82,903,992 



47,360,573 

13,844 

42,709 

90,825 

231,281 

723,332 

1,967,732 

1,990,752 

5,685,679 

36,614,419 



20,638,392 

673 

4,777 

11,608 

45,665 

105,500 

169,405 

136,145 

360,445 

19,803,774 



27,330,369 

3,473 

10,212 

12,701 

45,240 

104,730 

168,055 

178,134 

322,025 

26,485,799 



509,397,534 

125,001 

215,421 

756,420 

2,919,481 

8,464,375 

27,615,081 

36,691,498 

130,286,503 

301,923,754 



539,146 ! 

507 ! 
563 ' 
1,098 
1,254 
2,971 
7,660 
5,435 I 
24,376 I 
495,282 I 



293,367 

340 

1,493 

1,798 

2,621 

5,528 

13,601 

12,807 

45,712 

209,467 



17,172,708 

22,770 

22,500 

26,980 

62,951 

130,440 

265,910 I 

242,780 I 

495,969 i 

15,902,408 



4,953,667 

18,999 
17,583 I 
19,527 
40,170 i 
93,419 ! 
191,761 
172,841 
353,198 ' 
4,046,169 



5,930,280 

331 

1,406 

4,431 

11,497 

17,623 

43,651 

40,573 

89,161 

5,721,555 



6,288,761 

3,440 

3,509 

2,972 

11,284 

19,393 

30,498 

29,366 

53,610 

6,134,684 



6,319,521 

13,285 

17,029 

45,524 

120,569 

249,977 

601,591 

590,377 

1,386,697 

3, 294,472 



1,557,848 

-7,098 
-2,500 
-0, 108 

-11,737 
-3,752 

-17,318 

12,583 

58,973 

1,537,805 



640,612 

-14,411 

-4,885 

-6,870 

-7,302 

1,587 

8,501 

23,917 

105,693 

534,382 



8,617,944 

-22,958 

-14, 527 

-8,903 

1,480 

57,399 

146,658 

169,118 

357,189 

7,932,288 



1,594,986 

-15,510 
-10,680 
-3,716 
6,002 
42,189 
103,154 
104,514 
240,798 
1,128,235 



3,429,276 

-3,516 
-2,488 
-6,259 
-7,245 
4,366 
20,745 
35,510 
75,527 
3,312,636 



3,593,682 

-3,932 

-1,359 

1,072 

2,723 

10,844 

22,959 

29,094 

40,664 

3,491,417 



14,367,925 

-68,691 

-43, 262 

-58,814 

-57,353 

181, 523 

915,295 

1,320,466 

3,703,792 

8,474,969 



182 



Business Returns/1972 • All Corporations 

Tabic 5.3~RECEIPTS, SELECTED DEDUCTIl'HJ. ATID NET INCCHE, BY SELECTED INDUSTRIES AND SI2E OF BUSINESS RECEIPrS--Continued 
(All figures are estiniates based on samples --money amounts are in thousands of dollars] 



Industry, size of business receipts 



Number of 
returns 



Receipts 



Cost of sales 
and operations 



Depreciation 



Net income 
(less deficit) 



(1) 



(2) 



(3) 



(i) 



(5) 



(6) 



WHOUSAI£ AND RETAI L TRADE— Continued 
Wholesale Trade 

Total 

Under $10,000 

♦10, OOO under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,003 under $1,000,000 

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

$5,000,000 or more 

Groceries and related products 

Total , 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50, 000 under $100, 000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Machinery, equipment, and supplies 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,0X under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Miscellaneous wholesale trade 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,003 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5 ,000,000 or more 

Retail Trade 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,0CO 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Building materials, hardware, and farm equipment 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

General merchandise stores 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Footnote at end of table. 



180,428 


310,201,985 


13,651 


181,471 


8,085 


179,545 


10,150 


452,595 


18,«1 


1,411,680 


20,684 


3,088,830 


35,881 


12,211,422 


26,489 


19,235,337 


38,301 


81,837,702 


8,741 


191,603,403 


21,875 


64,703,544 


1,527 


23,623 


509 


10,141 


1,291 


57,358 


1,553 


115,957 


2,171 


308,644 


3,756 


1,282,753 


2,951 


2,187,990 


6,125 


U, 062, 018 


1,988 


47,655,055 


29,582 


30,851,533 


2,241 


11,049 


1,483 


36,492 


1,833 


70,513 


3,520 


270,875 


3,320 


503,206 


6,423 


2,201,477 


4,747 


3,496,363 


5,159 


10,538,865 


847 


13,717,743 


128,971 


21A,541,858 


9,882 


141,794 


6,093 


132,912 


7,020 


324,724 


13,367 


1,024,848 


15,193 


2,271,930 


25,701 


3,727,192 


18,791 


13,550,984 


27,016 


58,236,819 


5,905 


130,230,605 


386,649 


362,350,755 


17,630 


118,645 


15,139 


281,108 


28,277 


1,089,370 


53,480 


4,059,944 


77, 535 


11,473,086 


97,220 


31,367,342 


47,543 


33,771,081 


42,395 


36,879,200 


7,421 


193,810,979 


29,953 


21,369,313 


1,340 


7,525 


837 


17,042 


1,127 


42,319 


3,262 


256,380 


4,884 


741,139 


7,379 


2,521,604 


6,003 


4,407,736 


4,756 


8,798,633 


361 


5,076,440 


22,483 


73,427,734 


1,632 


6,233 


1,414 


22,851 


1,549 


61,849 


2,778 


211,715 


3,545 


529,349 


5,437 


1,769,791 


2,767 


1,996,638 


2,758 


5,700,503 


599 


63,128,805 



305,391,027 


253,069,279 


34,638 


91,255 


132,647 


63,448 


378,620 


183,262 


1,329,720 


659,240 


2,981,550 


1,696,263 


11,951,630 


8,092,653 


13,879,521 


13,362,594 


80,803,345 


64,560,122 


188,899,356 


163,860,442 


64,022,832 


56,127,637 


4,387 


2,652 


8,436 


2,142 


50,282 


23,040 


108,412 


57,100 


305,774 


165,952 


1,261,089 


852,547 


2,174,802 


1,656,580 


12,990,168 


11,030,846 


47,119,532 


42,336,778 


30,155,175 


22,596,198 


6,211 


4,879 


23,071 


12,503 


65,903 


36,141 


258,692 


138,028 


483,402 


274,160 


2,152,340 


1,432,163 


3,415,447 


2,395,944 


10,317,364 


7,800,222 


13,432,245 


10,502,158 


211,212,970 


174,345,444 


24,040 


83,724 


101,140 


48,803 


262,435 


124,081 


962,616 


464,112 


2,192,374 


1,256,151 


8,533,201 


5,807,943 


13,289,272 


9,810,070 


57,495,313 


45,729,054 


128,347,579 


111,021,506 


353,886,969 


255,403,548 


48,383 


33,746 


261,487 


151,514 


1,042,205 


572,393 


3,965,750 


2,253,973 


11,276,313 


6,760,304 


30,906,119 


19,672,842 


33,241,900 


22,844,264 


85,473,169 


65,542,496 


187, 671, «3 


137,571,516 


21,466.915 


16,366,483 


4,491 


3,905 


12,865 


9,171 


40,691 


25,227 


249,688 


163,737 


725,573 


478,918 


2,478,373 


1,772,233 


4,333,962 


3,285,066 


8,656,221 


6,751,114 


4,965,051 


3,377,112 


69,471,543 


43,531,718 


3,558 


2,515 


22,162 


14,117 


58,805 


32,259 


208,612 


127,890 


521,978 


339,352 


1,739,994 


1,083,709 


1,965,861 


1,310,204 


5,574,120 


3,651,134 


59,376,453 


36,960,538 



2,091,360 

5,510 

6,596 

12,136 

28,423 

48,462 

139,718 

199,137 

623,822 

1,027,556 



359,017 

802 

605 

2,401 

1,904 

6,111 

18, 532 

27,040 

79,918 

221,704 



332,409 

1,158 

1,450 

1,492 

7,063 

10, 533 

24,325 

41,400 

109,809 

135,179 



3,550 
4,541 
8,243 

19,456 

31,818 

96,861 

130,697 

434,095 

670,673 



4,200,744 

7,774 

10,433 

33,338 

92,037 

201,388 

460,910 

388,150 

760,260 

2,246,454 



226,756 

392 
413 
964 
4,370 
10,168 
29,415 
39,797 
85,921 
55,316 



359 

480 

2,785 

5,717 

11,443 

36,091 

30,355 

74,192 

925,423 



7,436,004 

-34,974 

-2,550 

3,409 

17,100 

74,410 

289,203 

493,089 

2,033,461 

4,557,856 



723,724 

-1,025 

1,780 

-2,665 

2,601 

3,663 

15,679 

23,158 

139,019 

541,514 



-5,914 

-271 

-4,203 

5,559 

17,684 

52,684 

112,112 

382,967 

793,834 



5,357,778 

-28,035 

-4,059 

10,277 

3,940 

53,063 

220,840 

357,819 

1,516,475 

3,222,458 



6,889,866 
-33,690 
-40,610 
-61,951 
-74,818 
106, 658 
624,098 
819,349 
1,658,936 
3,891,894 



597,038 

-1,140 

441 

-2,890 

-2,659 

8,661 

54,358 

107,539 

243,049 

189,629 



2,327,336 
-3,369 
-4,335 
-4,964 
-8,090 
4,119 
46, 656 
59,756 
184,752 

2,052,811 



Business Retums/1972 • All Corporations 

Table 5.3~RECElErS, SELECTED DEDUCTIONS, AND NET INCOffi, BY SELECTED INDUSTRIES AND fl^E OF BUSINESS RECEIFTS— Continued 
(All figures are estijnates based on saaples — money amounts are in thousands of dollars] 



183 



Industry, size of business receipts 



Number of 
returns 



Receipts 



Cost of sales 
and operations 



DspreclQtion 



Net income 
(less deficit) 



(1) 



(2) 



WHOLESALE AND RETAIL TRADE— Continued 

Retail Trade — Continued 

Food stores 

Total 

Under $10, 000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more, 

AutODOtive dealers and service stations 

Total 

Unier $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Apparel and accessory stores 

Total 

Under $10, 000 

$10,000 under $25,000 

$25,000 uixler $50,000 

$50,000 under $100,000 

$100,000 unier $200,000 

$200,000 unier $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

FVimiture, home furnishings, and equijment stores 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 ui»ier $500 ,000 

$500,000 under $1, 000, 000 

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

$5,000,000 or more 

Bating and drinlElng places 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200, OOO 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Miscellaneous retail stores 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Wholesale and Retail Trade mt Allocable 

Total 

UBier $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 



(3) 



(*) 



(5) 



(6) 



27,69« 

731 
666 
1,561 
2,923 
5,004 
6,3i3 
4,124 
5,139 
1,197 



67,140 

2,166 
1,560 
2,723 
4,428 
8,271 
15,346 
10, 550 
17,925 
4,170 



39,443 

736 
1,181 
3,589 
6,158 
9,937 
10,260 
4,842 
2,483 

248 



34,441 

1,731 
1,132 
2,211 
4,267 
8,320 
9,810 
4,368 
2,413 
187 



74,272 

3,574 

4,629 

8,865 

16,858 

16,101 

16,560 

5,460 

1,978 

242 



91,223 

5,718 

3,715 

6,649 

12,802 

21,471 

26,081 

9,426 

4,941 

414 



1,151 



244 

407 

136 

5 



78,778,406 

9,125 

13,250 

60,537 

218,570 

718,025 

2,098,711 

2,918,179 

10,578,268 

62,163,741 



94,236,381 

10,691 

30,999 

105,502 

349,981 

1,234,175 

5,059,253 

7,730,498 

40,014,461 

39,700,821 



18,920,4U 

3,609 

21,216 

135,465 

465,080 

1,460,781 

3,235,801 

3,351,846 

4,640,572 

5,606,041 



15,192,329 

7,058 

21,832 

86,703 

338,814 

1,264,174 

3,247,576 

3,116,596 

4,199,443 

2,510,133 



21,718,765 

24,908 
88,185 
337,534 
1,228,747 
2,348,196 
5,143,545 
3,755,716 
3,469,864 
5,322,070 



38,706,911 

49,496 

65,733 

258,961 

990,157 

3,177,247 

8,291,061 

6,493,872 

9,477,456 

9,902,928 



73,162 
260,754 
245,147 
853,313 



77,941,317 

971 

12,358 

60,132 

214,153 

713,512 

2,078,658 

2,897,629 

10,486,346 

61,477,058 



92,912,588 

4,947 

29,106 

98,422 

336,831 

1,217,780 

4,972,661 

7,620,161 

39,513,777 

39,118,903 



18,432,129 

2,218 

20,558 

131,671 

457,380 

1,432,061 

3,191,109 

3,302,598 

4,519,127 

5,375,407 



14,670,040 

5,269 

20,053 

81,083 

323,435 

1,234,823 

3,184,081 

3,024,059 

4,068,148 

2,729,089 



21,146,182 

10,123 
80,924 
327,774 
1,205,485 I 
2,311,159 
5,094,440 
3,697,964 I 
3,394,861 
5,023,452 



37,846,255 

16,806 

62,961 

243,627 

970, 166 

3,U9,427 

3,166,803 

6,399,666 

9,260,569 

9,606,230 



22,268 



72,612 
258,248 
243,160 
792,694 



61,561,480 

U7 

7,430 

37,885 

139,141 

494,504 

1,581,729 

2,298,122 

8,385,615 

48,616,937 



77,463,023 

4,152 

18,467 

54,996 

223,200 

874,223 

3,714,810 

5,080,405 

33,080,306 

33,402,464 



9,430,350 

3,813 

10,765 

43,872 

193,984 

776,797 

2,024,247 

1,939,473 

2,719,251 

1,713,147 



9,301,855 

5,815 

38,542 

154,456 

557,146 

992,000 

2,221,430 

1,573,796 

1,481,558 

2,277,112 



26,361,454 

12,285 

38,831 

138,335 

557,213 

1,930,361 

5,352,690 

4,380,165 

5,734,012 

7,217,556 



14,800 



49,586 
184,540 
183,385 
491,796 



785,159 

441 

405 

1,226 

4,011 

10,555 

23,850 

24,427 

33,357 

636,887 



670,583 

625 

645 

3,392 

6,707 

19,517 

58,389 

68,839 

242,694 

269,775 



201,293 



1,144 


154 


14,190 


387 


75,363 


3,064 


291,657 


8,698 


874,649 


19,217 


1,921,994 


33,390 


1,977,032 


29,798 


2,729,505 


46,225 


3,501,550 


60,360 



137,394 

698 
1,063 
2,228 
4,240 
12,996 
34,404 
29,310 
29,470 
22,980 



635,467 

2,508 
5,252 
13,230 
40,073 
72,729 
135,361 
94,488 
96,870 
174,845 



456,747 

2,497 

1,773 

6,449 

18,221 

44,763 

110,010 

70,635 

101,531 

100,367 



963 

3,090 

2,615 

20,462 



554,130 
-5,627 
-1,215 
-3,539 
-4,636 
1,306 
17,986 
13,908 
94,797 

441,150 



-5,119 

-6,093 

-8,035 

-11,437 

786 

53,362 

101,670 

481,494 

612,031 



541,123 

-651 
-5,755 
-7, 193 
-25,882 
23,237 
124,710 
136,774 
195,373 
95,515 



325,850 

^,925 
-3,258 
-5,314 
-5,563 
12,458 
82,105 
83,885 
84,797 
82,671 



427,810 

^,614 
-11,927 
-19,045 
-15,753 
-9,529 
53,258 
120,392 
113,848 
196,286 



896,370 

-8,244 
-8,453 
-10,970 
-783 
60,710 
191,663 
195,375 
255,825 
221,751 



42,055 



1,994 
8,028 
6,395 
25, a9 



Footnote at end of table. 



184 



Business Returns/1972 • All Corporations 

Table S.S—RECEIPrS, SELECTED DEDUCTIONS, AND NET INOCME, BY SELECTED INDUSTRIES Attt) SIZE OF BUSINESS RECEIPrS— Contlmed 
[All figures are estimates based on samples— money amounts are in thousands of dollars) 



Industry, size of business receipts 



Number of 
returns 



Receipts 



Cost of sales 
and operations 



Depreciation 



Net income 
(less deficit) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



FINANCE, INSBRANCE, AND REAL ESTATE 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Banking 

Total 

Under $10, OOO 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Credit Agencies Other Than BanJis 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Sec\irity and Commodity BroJters. Dealers. 
Ejichanges, and Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Holding and Other Investment Companies 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Insurance Carriers 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Insurance Agents. Brokers, and Service 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Footnote at end of table. 



425,088 

145,245 
79,470 
63,738 
49,973 
35,546 
25,913 
10,922 
10,708 
3,561 



248 

488 
537 
1,530 
3,672 
3,260 
3,677 
1,041 



29,836 

12,833 
2,489 
2,353 
2,538 
2,624 
2,177 
1,534 
2,527 
753 



5,693 

1,605 
833 
569 
737 
688 
441 
250 
408 
154 



64,470 

41,883 

9,600 

4,930 

3,290 

1,699 

1,543 

560 

650 

310 



5,221 

767 
282 
493 
322 
497 
557 
417 
932 
951 



32,228 

5,937 
3,938 
4,837 
6,791 
5,372 
3,862 
1,026 
404 
57 



225,581,228 

461,703 
1,281,293 
2,252,033 
3,520,034 
4,943,084 
8,021,522 
7,687,604 
22,202, U7 
175,211,838 



52,230,807 

3,012 

16,143 

39,740 

229,660 

1,250,897 

2,349,470 

7,487,704 

40,854,181 



25,096,886 

26,886 

38,414 

84,706 

183,823 

366,859 

684,008 

1,128,588 

5,448,328 

17,135,274 



5,560,628 

3,152 
12,859 
19,414 
54,258 
93,203 
144,081 
167,453 
765,613 
4,300,595 



9,355,404 

95, 569 
148,395 
168,143 
231,096 
240, 889 
467,534 
391, 208 
1,396,437 
6,215,633 



103,547,011 

3,437 

4,208 

16,759 

22,264 

72,450 

170,677 

296,910 

2,131,319 

100,828,987 



5,333,450 

19,162 

66,774 

175,014 

492, 045 

752,095 

1,153,829 

639, 139 

781,964 

1,203,378 



118,529,783 

68,895 

285,116 

771,787 

1,511,519 

2,545,341 

3,859,193 

2,659,304 

6,455,241 

100,373,337 



3,105,131 

249 

12,769 
19,167 
28,206 
92,438 
165,561 
646,005 
7,140,736 



5,650,246 

4,114 
10, 582 
32,706 
81,339 
159,036 
203,704 
164,313 
565,976 
4,423,471 



1,695,186 

766 

5,084 

8,573 

13,919 

31,008 

45,044 

41,601 

236,778 

1,312,413 



3,519 

6,953 

8,567 

20,360 

24,660 

75,567 

32,013 

198,452 

375,281 



85,466,502 

2,083 

1,020 

9,663 

16,584 

53,771 

143,932 

252,775 

1,815,115 

83,166,559 



5,033,309 

16,328 

62,987 

169,597 

476,955 

730,478 

1,U6,730 

663,379 

749,391 

1,047,464 



57,970,771 

10,198 
46,417 
115,971 
210,080 
413,713 
871,4U 
726,096 
2,157,517 
53,419,368 



2,435,997 



205 

617 

5,152 

2,430,023 



1,508,060 

689 

51 

343 

3,738 

5,886 

4,849 

3,826 

41,087 

1,447,591 



55,594 



1,501 

2,005 

3,470 

43,618 



577,711 

375 
1,043 
1,097 
4,173 
11,235 
3,078 
8,345 
76,195 
467,265 



48,375,477 

502 

627 

757 

2,397 

19,013 

39,036 

78,206 

787,440 

47,446,999 



1,302,804 

662 

3,188 

12,564 

26,533 

69,042 

278,064 

275,973 

426,320 

209,953 



5,211,840 

74,437 
163,077 
252,920 
330,795 
384,954 
475,947 
351,272 
653,483 
2,524,955 



62 

732 

839 

5,438 

28,376 

50,927 

160,434 

,126,875 



407,471 

1,696 
553 
1,540 
3,565 
5,542 
9,669 
16,585 
59,430 
308,891 



58,987 

472 

282 

509 

596 

1,515 

1,715 

3,556 

8,112 

42,230 



178,480 

6,082 
5,399 
8,026 
9,367 
6,947 
10,632 
11,411 
35,044 
85,572 



685,567 

15 

32 

310 

503 

986 

1,793 

1,936 

9,575 

670,367 



81,284 

1,235 

1,651 

3,790 

9,972 

14,341 

21,640 

7,180 

4,822 

16,653 



17,654,882 

-396,407 
104,174 
283,078 
447,256 
480,933 
720,801 
616,772 
1,932,933 
13,465,337 



-i13 

-1,428 
1,383 
21,156 
126,951 
208,264 
515,441 
1,999,074 



1,668,824 

-il,462 

2,678 

7,465 

20,045 

50,734 

71,433 

67,213 

351,267 

1,139,451 



405,278 

-21,306 
-5,232 

-11,475 
-1,345 
-6,354 
919 
10,100 
60,227 

379,644 



4,737,349 

-114,674 

37,235 

54,214 

79,829 

38,745 

U6,693 

142,272 

656,755 

3,696,280 



6,105,007 

-1,550 

1,287 

1,661 

1,059 

-1,525 

7,360 

10,801 

109,501 

5,976,413 



414,286 

-2,364 
5,646 
13,631 
36,424 
69,623 
69,419 
38,430 
47,485 
135,992 



Business Returns/1972 • All Corporations 



185 



Table 5.3— RECEIPTS, SKtlCTED DEDUCT! 'US. A.'l[: tlET IH'>:«E, BY SELECTED INDUSTRIE;; A.NC SIZE OF BUSINESS RECEIPTS- 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Industry, size of business receipts 



Number of 
returns 



Receipts 



Cost of sales 
and operations 



Depreciation 



Net income 
(less deficit) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



FINANCE, IKSUHANCE, AND REAL ESTATE— Continued 

Real Estate 

Ibtal 

Under $10,000 

♦10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

M.,000,000 under $5,000,000 

$5,000,000 or more 

SERVICES 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 umier $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Hotels and Other lodginfi Places 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5, 000, 000 or more 

Personal Services 

Total 

Under $10, 000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Business Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100 ,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Autcmoblle Services, and MisceTTnneous Repair Services 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500, 000 under $1, 000,000 

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

$5,000,000 or more 

Amusement and Recreation Services 

Total 

Under $10, OOO 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200, 000 under $500, 000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Footitote at end of table. 



273,182 
S2,0SS 
62,206 
50,065 
35,755 
23,133 
13,658 
3,873 
2,107 
291 



314,795 
51,822 
32,814 
41,034 
55,736 
59,507 
49,442 
14,737 
8,521 
1,175 



19,349 
2,823 
1,798 
3,1X3 
3,164 
3,115 
3,142 
1,193 
896 
100 



37,746 
2,553 
5,324 
7,829 
3,988 
6,311 
4,908 
1,030 
707 
91 



82,401 

21,032 
10,813 
11,531 
10,941 
11,341 
10,061 
3,548 
2,729 
401 



40,503 
4,078 
4,053 
6,287 
8,116 
8,642 
6,702 
1,658 
903 
60 



34,974 
9,039 
3,755 
4,845 
5,103 
5,176 
4,649 
1,392 
786 
223 



24,457,042 
312,983 
1,007,645 
1,771,854 
2,496,808 
3,187,928 
4,150,496 
2,664,786 
4,190,752 
4,673,790 



83,987,745 

547,299 

600,624 

1,575,765 

4,293,419 

3,720,166 

15,600,999 

10,369,148 

16,229,287 

26,051,038 



8,107,318 
34, 176 
36,90C 
120,"' 
251,4V 
456,594 

1,056,877 
861,838 

1,647,103 

3,641,574 



7,073,962 
16,294 

99,780 

292,870 

675,032 

908,954 

1,510,035 

723,831 

1,335,443 

1,511,723 



24,406,372 

269,435 

192,406 

428,333 

819,166 

1,700,817 

3,240,164 

2,544,372 

5,360,357 

9,850,822 



8,958,825 

69,192 

74,249 

236,486 

610,859 

1,298,691 

2,107,407 

1,160,703 

1,545,599 

1,855,639 



10,241,149 

89,572 

66,539 

199,440 

415,895 

799,031 

1,615,516 

1,044,406 

1,711,182 

4,299,568 



11,334,037 


3,715,128 


41,911 


7,970 


198,415 


41,503 


529,912 


101,210 


883,195 


172,734 


1,513,182 


308,537 


2,176,778 


539,678 


1,339,657 


357,224 


2,243,524 


817,353 


2,407,463 


1,368,919 


79,910,175 


42,246,883 


122,922 


51,056 


548,685 


202,953 


1,431,119 


601,375 


4,127,567 


1,630,926 


8,503,509 


3,482,046 


15,075,274 


7,125,420 


10,076,403 


5,301,475 


15,546,368 


9,168,856 


24,428,323 


14,682,776 


7,508,827 


3,738,915 


7,261 


2,332 


y^ _ ^O? 


11,788 




40,459 




90,686 


•ijd,-^7 


187,193 


984,238 


444,851 


832,421 


398,953 


1,538,909 


769,867 


3,331,500 


1,792,286 


6,917,279 


3,727,398 


10,881 


3,908 


92,666 


35,223 


284,027 


126,567 


667,010 


334,694 


897,350 


448,595 


1,469,992 


753,691 


713,354 


435,503 


1,307,751 


740,581 


1,473,748 


848,636 


23,265,448 


14,117,331 


50,15!! 


15,080 


176,970 


55,798 


404,704 


153,532 


788,334 


311,933 


1,635,334 


721,056 


3,137,329 


1,735,833 


2,463,271 


1,439,735 


5,136,500 


3,401,344 


9,472,348 


6,283,015 


8,514,887 


4,500,634 


12,178 


4,595 


70,142 


21,275 


224,712 


99,808 


595,090 


301,014 


1,275,399 


708,531 


2,037,073 


1,167,958 


1,133,806 


642,445 


1,492,612 


768,384 


1,673,875 


786,624 


9,214,930 


4,773,927 


19,343 


13,777 


60,475 


24,326 


173,693 


73,924 


363,353 


172,633 


747,937 


348,385 


1,423,474 


699,322 


973,251 


439,817 


1,544,750 


858,575 


3,903,648 


2,093,168 



2,426,368 
64,928 

155,107 
238,013 
305,953 
350,185 
402,122 
259,627 
376,066 
274,367 



4,779,869 
100,434 j 

55,384 
114,428 , 
235,282 ' 
390,647 ! 
743,836 ■ 
508,826 i 
903,723 

1,727,309 1 



559,171 I 
5,873 ' 
5,355 I 
17,581 
31,472 
45,364 
85,706 
66,887 
107,331 
193,597 ' 



327,972 
1,251 
7,011 
17,218 
34,159 
42.405 
68,649 
24,533 
53,380 
74,366 



1,301,788 

49,683 

16,713 

29,317 

53,424 

94,186 

164,762 

120,241 

264,271 

508,691 



1,327,056 

22,770 

12,261 

24,442 

52,489 

93,858 

215,790 

166,840 

277,743 

460,863 



748,949 
13,943 
9,890 
16,073 
29,987 
49,722 
92,249 
57,796 
105,561 
373,728 



1,453,210 
-214,571 
62,493 
219,010 
309,261 
308,554 
298,026 
139,692 
192,262 
138,483 



2,304,498 
-110,132 
-36,484 
-20,221 
29,989 
192,207 
397,909 
251,975 
465,751 

1,133,504 



248,719 

-2,086 

189 

-7,762 

1,818 

7,754 

20,082 

-674 

33,524 

195,874 



226,424 

-312 

-4,760 

49 

134 

18,903 

62,438 

19,146 

44,015 

36,811 



757,503 

-40,479 

-12,487 

2,516 

11,434 

61,291 

102,949 

70,903 

155,324 

406,052 



219,961 
-74 
-1,828 
1,702 
12,434 
33,142 
60,219 
41,640 
49,763 
22,963 



275,402 

-31,174 
-8,829 

-13,718 
-8,247 
358 
38,929 
19,814 
50,824 

226,945 



186 



Business Returns/1972 • All Corporations 



Tabic 5.3— RECEIPTS, SELECTED DEDUCTIONS, AND KET INCOME, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS—Contlnued 
[All figures are estimates based on sample s—ooney amounts are in thousands of dollars] 



Industry, size of business receipts 



Number of 
returns 



Receipts 



Cost of sales 
and operations 



Depreciation 



Net income 
(less deficit) 



SERVICES— Continued 

Other Services 

Total 

Under tlO.OOO 

»10,000 under f25,000 

S25,O0O uixier 850,000 

*50,000 uixier 4100,000 

tlOO.OOO under $200,000 

S20C,000 under $500,000 

SSOO.OOO under $1,000,000 

$1,000,000 mxler $5,000,000 

$5,000,000 or more 

NATURE OF BUSINESS NOP ALLOCABLE 

Total 

Under $10,000 

$10,000 under $25,000 

$25 ,000 under $50,000 

■•50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 



(I) 



99,822 

12 ,294 

7,068 

7,427 

19,422 

24,920 

19 ,978 

5,914 

2,498 

297 



17,253 

12 ,897 
872 
727 
1,275 
752 
332 
309 

89 



(2) 



(3) 



(4) 



25,200,119 

68,630 
130,750 
297,879 
1,520,968 
3,556,079 
6,071,000 
4,033,498 
4 ,629 ,603 
4,891,712 



914,629 

34,329 
39,346 
30,273 
84 ,952 
104,955 
115,981 
219,896 

284,897 



24,486,804 

23,096 
118,338 
280,130 
1,481,655 
3,508,562 
6,018,168 
3 ,959 ,805 
4,525,846 
4,573,204 



827,509 

7,596 

14 ,900 
25,700 
32,696 
100,423 
115,356 
213,062 

267,276 



11,388,678 

10,364 

54,543 

107,085 

419 ,966 

1,068,236 

2,323,760 

1,895,022 

2,630,105 

2,879,047 



3 


326 


5 


128 


11 


100 


29 


.713 


43 


,051 


51 


,728 


148 


238 


213 


963 



(5) 



514,933 

6,90) 
4,154 
9,297 

33,751 
65,112 

116,680 
72,529 
90,437 

116,064 



25,210 

3,861 
759 
1,169 
4,582 
3,331 
1,997 
6,497 

3,014 



(6) 



576,489 

-36.007 

-8,769 

-3,008 

12 ,416 

70,259 

113,292 

101 ,146 

132,301 

194 ,859 



-7,090 

-24,5(» 
614 
-758 
1,338 
7,868 
1,724 
1,523 

5,110 



(•) Estimate is not shovm separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Estimates are rounded and may not add to totals. 

For "Finance, insurance, arai real estate," data are distributed by size of "Total receipts" rather than "Business receipts." 



Section D 



Law and Terminology 



Contents 

Changes in law, 187 
Industrial Classification, 187 
Explanation of terms, 188 



Changes in Law 

The fol!o\vinE; is a law cliange affectinsT the statistics in 
this report. 



Work Incentive (WIN) Credit 

The Re\eiiue Act of 1971 provided a job development 
tax credit, kno\\n as the Work Incentive Credit or WIN 
Credit for taxable years beE;innin2; on or after January 1, 
1972. This new credit was designed to expand job oppor- 
tunities for persons participatino; in the Federal Work In- 
centive Pro£;ram. The Act provided that employers of par- 
ticipants in the WIN program be allowed a credit against 
their income tax liability of 20 percent of the salaries and 
wages paid such persons in taxable years beginning after 
1971 for services perfonned during their first 12 months of 
employment (whether or not they were consecutive). 

The WIN credit, limited to $25,000 plus 50 percent of the 
employer's income tax liability in excess of $25,000, was 
applied against tax liability that first had been reduced by 
foreign tax and investment credits. Tax did not include 
additional tax for tax preferences or Personal Holding 
Company tax. If the ])articipant was involuntarily termi- 
nated at any time din'ing the first 12 months or before the 
close of the 12th calendar month of employment thereafter, 
the credit was to be recaptured by increasing the tax liability 
by the amount of the credit previously claimed. 

WIN credits not used during a particular tax period 
could be carried back 3 taxable years (but not to a tax year 
beginning before January 1, 1972') and then carried forward 
7 taxable years. The imused credit carryback and carryover 
could be used to reduce any income tax liability for years 
to which it was carried ]Dro\ided it was not larger than the 
tax for that year. 



Industrial Classification 

In the tables in this report, businesses have been classified 
by the industrial activity from which they derived the largest 



share of their receijits. E\ery business return or schedule in 
the samples was assigned to a single industry class, even 
though receipts may have been from several different types 
of activities. The industry classes used were based on the 
Office of Management and Budget's Standard Industrial 
Classification Manuals, modified where necessary to fit the 
information available from tax returns for identifying 
industries. 

Returns and schedules in the statistical samples were 
examined during statistical processing, and each was assigned 
a code classifying it by industry. In detemiining the code, 
the description of the business activity given by the taxpayer 
(and, for partnerships or corporations, the taxpayer-assigned 
code) , the sources of the taxpayer's income, the nature of 
the expenses, and where necessary, information from various 
reference books were considered. 

The fact that a reporting entity was in all cases assigned 
to a single industry class constitutes a limitation of the 
data. In the case of ]3roprietorships, a code to identify type 
of industrial activity was assigned to each business and farm 
schedule attached to an individual income tax return. Since 
individual tax]5ayers normally filed a separate schedule for 
each separate business activity, and each such schedule was 
assigned to its own industry class, the limitation is not serious 
for proprietorships. It was more common, but still relatively 
rare, for partnerships to be extensively engaged in more 
than one type of business activity ; however, it did occur, 
especially on the returns of larger partnerships, so there are 
some data in the partnership industry classes that are not 
really related to that industrial activity. For corporations, the 
entity coded may ha\e been a single corporation engaged in 
only one activity, a single corporation engaged in many 
different types of business activities, or a group of corpora- 
tions, each with different business activities, filing together 
on a consolidated return. Since these corporations having 
many different activities tended to be very large and there- 
fore to dominate the statistics in the industries in which they 
were classified, the industry statistics for corporations should 
be used only with this limitation in mind. 

The Standard Industrial Classification (SIC) Manuals, 
which served as the bases for the industry classification sys- 
tems in this report, were issued in two versions, the 1972 
Establishment SIC Manual which rejslaced the 1967 Manual 
and the 1968 Enterprise SIC Manual (which was an "in- 
terim" revision of the 1963 Enterprise Manual). For un- 
incorporated businesses, where the single-establishment busi- 
ness was typical, the industry classes in this report were 
taken from the 1972 Establishment Manual. For corpora- 

187 



188 



Business Returns/1972 • Law and Terminology 



tions, the Enterprise Manual was the basis. In botli systems, 
the SIC industry classes were sometimes consolidated or 
modified because the information available from tax returns 
for deteniiining industrial activity was limited and because 
not ever)- industry was well represented in the statistical 
samples. Most industry classes used in this rejjort are equiva- 
lent to either the two, three, four-digit industry level in 
the corresponding SIC system. Ho\\ever, a few classes in 
the imincorporated area represent a more detailed classifica- 
tion than the four-digit le\el of the SIC. (For example, the 
SIC class, "hotels, motels, and tourist courts" is divided into 
two classes for unincorporated businesses in this report.) A 
few corporate industries in the finance area (for example, 
"small business in\estinent comjianies") were based on 
special provisions of tax law rather than on the SIC system. 
In all areas, where data for some SIC industries were of 
publishable quality and data for others were not, the resid- 
ual unpublished industries were for most tables aggre- 
gated to form groups that are not directly comparable to SIC 
industries. One can usually determine equivalent SIC in- 
dustries by comparing the SIC titles with the titles of the 
industries shown in the tables in this report. For equivalent 
industry classes, the SIC manuals will give a detailed de- 
scription of the content of the classes. 

In the Establishment and Enterprise SIC systems, the level 
of detail is not identical for all industries. Generally, the 
Establishment SIC is the more detailed, and frequently 
several four-digit Establishment codes are combined into one 
four-digit Enterprise code. This difference accounts for part 
of the difference between the corporate and noncorporate 
industry classes in the tables in sections 2 through 5. In 
addition, since the fomis of organization were not equally 
represented in the samples for an industry, the classes were 
frequently consolidated to different levels for the different 
forms. For example, proprietorships and partnerships, rela- 
tively rare in manufacturing industries, were coded for 
"Manufacturing Food and Kindred Products" (two-digit 
SIC level) , while corporations in this two-digit group were 
classified into eight more-detailed (generallv three or four- 
digit level) groups. 



Explanation of Terms 

This section contains brief descriptions of most of the temis 
appearing in the tables in this report. 

The instructions for the tax forms in section 8 of this 
report will provide additional information about many items. 

Explanations of tertns are designed to aid in understanding 
the statistical content of this report and should not be con- 
strued as interpretations of the Internal Revenue Code or 
related regulations, ]5rocedurcs, or policies. Code sections 
cited are those which were in effect during the period cov- 
ered by this report. 



Active businesses 

An "active" business was dclined as one reporting at least 
one item of income or deductions. The statistics in this 
report are from the returns and schedules of active busi- 
nesses only. Partnerships and corporations organized or in- 



corporated in the United States had to file returns even it 
they had no business activity during the year; however, such 
returns having no items of income or deductions were ex- 
cluded from all tables except the sample count tables in 
section 7. Proprietorships only filed business or farm sched- 
ules if they had business acti\ity, so there are no inactive 
proprietorships in any table. 

Adjusted gross income 

This amount was the result of reducing gross income from 
all sources subject to tax by adjustments such as the follow- 
ing: 

( 1 ) Ordinary and necessary expenses of operating a 
trade or business, 

(2) Employee business and moving expenses, 

(3) Expense deductions attributable to rents and 
royalties, 

(4) Expenses of outside salesmen attributable to earn- 
ing a salary, commission, or other compensation, 

(5) Depreciation and dejDletion allowed life tenants and 
income beneficiaries of property held in trust, 

(6) Exclus